資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2023 (10) | 15.0 | -39.2 | 0 | 0 | 0 | 0 | 0 | 0 | 13.89 | 9.98 | 3.98 | 17.75 | 0.81 | 5.19 | 5.83 | -4.35 | 0 | 0 | 1.61 | -13.44 | 0 | 0 | 0.06 | 0.0 | 6.03 | 0.0 | 0.64 | 113.33 | 0 | 0 | 11.4 | 32.87 | 12.03 | 35.47 | 1.06 | -15.2 | 12.46 | 26.75 | 0.00 | 4.06 |
2022 (9) | 24.67 | 283.07 | 0 | 0 | 0 | 0 | 0 | 0 | 12.63 | 14.71 | 3.38 | 13.42 | 0.77 | 40.0 | 6.10 | 22.04 | 0 | 0 | 1.86 | -0.53 | 0 | 0 | 0.06 | 100.0 | 6.03 | 0.0 | 0.3 | 0 | 0 | 0 | 8.58 | 41.12 | 8.88 | 46.05 | 1.25 | 0 | 9.83 | 68.61 | 0.00 | 15.31 |
2021 (8) | 6.44 | -16.15 | 0 | 0 | 0 | 0 | 0 | 0 | 11.01 | 25.83 | 2.98 | 44.66 | 0.55 | 34.15 | 5.00 | 6.61 | 0 | 0 | 1.87 | 105.49 | 0 | 0 | 0.03 | 0.0 | 6.03 | 12.5 | 0 | 0 | 0 | 0 | 6.08 | 96.76 | 6.08 | 96.76 | -0.25 | 0 | 5.83 | 91.15 | 0.00 | -64.59 |
2020 (7) | 7.68 | 193.13 | 0 | 0 | 0 | 0 | 0 | 0 | 8.75 | 30.79 | 2.06 | 100.0 | 0.41 | 41.38 | 4.69 | 8.09 | 0 | 0 | 0.91 | 160.0 | 0 | 0 | 0.03 | -57.14 | 5.36 | 0.0 | 0 | 0 | 0 | 0 | 3.09 | 200.0 | 3.09 | 200.0 | -0.04 | 0 | 3.05 | 162.93 | 0.01 | -3.25 |
2019 (6) | 2.62 | -73.69 | 0 | 0 | 0 | 0 | 0 | 0 | 6.69 | 25.99 | 1.03 | 39.19 | 0.29 | 93.33 | 4.33 | 53.45 | 0 | 0 | 0.35 | 0 | 0 | 0 | 0.07 | 75.0 | 5.36 | 1575.0 | 0 | 0 | 0 | 0 | 1.03 | 0 | 1.03 | 0 | 0.13 | -40.91 | 1.16 | 0 | 0.01 | 0 |
2018 (5) | 9.96 | 40.88 | 0 | 0 | 0 | 0 | 0 | 0 | 5.31 | 23.78 | 0.74 | 572.73 | 0.15 | 114.29 | 2.82 | 73.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.32 | 6.67 | 0 | 0 | 0 | 0 | -0.62 | 0 | -0.62 | 0 | 0.22 | 214.29 | -0.4 | 0 | 0.00 | 0 |
2017 (4) | 7.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.29 | 0 | 0.11 | 0 | 0.07 | 0 | 1.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0.3 | 0 | 0 | 0 | 0 | 0 | -1.36 | 0 | -1.36 | 0 | 0.07 | 0 | -1.29 | 0 | 0.00 | 0 |
現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
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24Q3 (20) | 9.34 | -19.06 | -56.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.81 | -0.78 | 17.59 | 1.04 | -11.86 | -8.77 | 0.77 | -1.28 | 35.09 | 4.95 | -4.9 | 18.31 | 0 | 0 | 0 | 1.51 | -5.62 | -20.94 | 0 | 0 | 0 | 0.07 | 0.0 | 16.67 | 6.03 | 0.0 | 0.0 | 1.03 | 0.0 | 60.94 | 0 | 0 | 0 | 13.3 | 8.39 | 29.13 | 14.34 | 7.82 | 31.08 | 1.52 | -4.4 | -10.06 | 14.82 | 6.93 | 23.6 | 0.00 | -3.11 | -22.67 |
24Q2 (19) | 11.54 | 26.26 | -53.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.84 | 3.23 | 18.15 | 1.18 | -1.67 | 19.19 | 0.78 | -4.88 | 20.0 | 5.21 | -8.63 | 6.93 | 0 | 0 | 0 | 1.6 | -4.19 | -9.09 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 1.03 | 60.94 | 60.94 | 0 | 0 | 0 | 12.27 | 6.97 | 33.95 | 13.3 | 9.83 | 35.71 | 1.59 | 7.43 | 16.06 | 13.86 | 7.03 | 31.62 | 0.00 | -18.01 | -24.94 |
24Q1 (18) | 9.14 | -39.07 | -63.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.72 | -10.79 | 14.81 | 1.2 | 10.09 | 57.89 | 0.82 | 1.23 | 28.12 | 5.70 | -2.14 | 16.27 | 0 | 0 | 0 | 1.67 | 3.73 | -8.74 | 0 | 0 | 0 | 0.07 | 16.67 | 16.67 | 6.03 | 0.0 | 0.0 | 0.64 | 0.0 | 113.33 | 0 | 0 | 0 | 11.47 | 0.61 | 34.78 | 12.11 | 0.67 | 37.46 | 1.48 | 39.62 | 22.31 | 12.95 | 3.93 | 33.23 | 0.00 | -1.71 | -12.47 |
23Q4 (17) | 15.0 | -30.43 | -39.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.17 | 28.7 | 7.47 | 1.09 | -4.39 | -8.4 | 0.81 | 42.11 | 5.19 | 5.83 | 39.14 | -4.42 | 0 | 0 | 0 | 1.61 | -15.71 | -13.44 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 0.64 | 0.0 | 113.33 | 0 | 0 | 0 | 11.4 | 10.68 | 32.87 | 12.03 | 9.96 | 35.47 | 1.06 | -37.28 | -15.2 | 12.46 | 3.92 | 26.75 | 0.00 | -0.96 | 4.06 |
23Q3 (16) | 21.56 | -12.21 | -6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | -0.31 | 9.09 | 1.14 | 15.15 | 42.5 | 0.57 | -12.31 | 5.56 | 4.19 | -14.05 | -6.23 | 0 | 0 | 0 | 1.91 | 8.52 | -1.55 | 0 | 0 | 0 | 0.06 | -14.29 | 100.0 | 6.03 | 0.0 | 0.0 | 0.64 | 0.0 | 113.33 | 0 | 0 | 0 | 10.3 | 12.45 | 39.38 | 10.94 | 11.63 | 42.45 | 1.69 | 23.36 | -2.31 | 11.99 | 13.87 | 31.47 | 0.00 | -5.96 | 2.1 |
23Q2 (15) | 24.56 | -1.41 | 84.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.25 | 0.31 | 9.8 | 0.99 | 30.26 | 37.5 | 0.65 | 1.56 | 25.0 | 4.87 | -0.65 | 11.04 | 0 | 0 | 0 | 1.76 | -3.83 | -4.86 | 0 | 0 | 0 | 0.07 | 16.67 | 133.33 | 6.03 | 0.0 | 0.0 | 0.64 | 113.33 | 113.33 | 0 | 0 | 0 | 9.16 | 7.64 | 39.0 | 9.8 | 11.24 | 42.24 | 1.37 | 13.22 | 57.47 | 10.53 | 8.33 | 41.15 | 0.00 | -4.39 | 2.02 |
23Q1 (14) | 24.91 | 0.97 | 111.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | -16.49 | 14.89 | 0.76 | -36.13 | 13.43 | 0.64 | -16.88 | 6.67 | 4.90 | -19.56 | -6.25 | 0 | 0 | 0 | 1.83 | -1.61 | -3.17 | 0 | 0 | 0 | 0.06 | 0.0 | 100.0 | 6.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 8.51 | -0.82 | 38.15 | 8.81 | -0.79 | 43.02 | 1.21 | -3.2 | 332.14 | 9.72 | -1.12 | 50.93 | 0.00 | 16.85 | 38.27 |
22Q4 (13) | 24.67 | 6.61 | 283.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.88 | 30.64 | 16.17 | 1.19 | 48.75 | 19.0 | 0.77 | 42.59 | 40.0 | 6.10 | 36.5 | 22.04 | 0 | 0 | 0 | 1.86 | -4.12 | -0.53 | 0 | 0 | 0 | 0.06 | 100.0 | 100.0 | 6.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 8.58 | 16.1 | 41.12 | 8.88 | 15.62 | 46.05 | 1.25 | -27.75 | 600.0 | 9.83 | 7.79 | 68.61 | 0.00 | -2.83 | 15.31 |
22Q3 (12) | 23.14 | 73.72 | 281.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.97 | 0.34 | 8.79 | 0.8 | 11.11 | 5.26 | 0.54 | 3.85 | 42.11 | 4.47 | 1.78 | 22.83 | 0 | 0 | 0 | 1.94 | 4.86 | 125.58 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 7.39 | 12.14 | 45.47 | 7.68 | 11.47 | 51.18 | 1.73 | 98.85 | 1253.33 | 9.12 | 22.25 | 84.99 | 0.00 | -6.03 | 185.24 |
22Q2 (11) | 13.32 | 13.07 | 182.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.96 | 4.96 | 14.73 | 0.72 | 7.46 | -8.86 | 0.52 | -13.33 | 44.44 | 4.39 | -16.11 | 20.55 | 0 | 0 | 0 | 1.85 | -2.12 | 115.12 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 0.3 | 0 | 0 | 0 | 0 | 0 | 6.59 | 6.98 | 52.55 | 6.89 | 11.85 | 59.49 | 0.87 | 210.71 | 721.43 | 7.46 | 15.84 | 78.47 | 0.00 | 29.58 | 95.72 |
22Q1 (10) | 11.78 | 82.92 | 66.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.82 | -15.57 | 19.49 | 0.67 | -33.0 | 52.27 | 0.6 | 9.09 | 62.16 | 5.23 | 4.72 | 31.34 | 0 | 0 | 0 | 1.89 | 1.07 | 114.77 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 6.03 | 0.0 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 6.16 | 1.32 | 74.01 | 6.16 | 1.32 | 74.01 | 0.28 | 212.0 | 800.0 | 6.44 | 10.46 | 84.0 | 0.00 | -2.55 | -54.55 |
21Q4 (9) | 6.44 | 6.1 | -16.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.34 | 22.34 | 20.14 | 1.0 | 31.58 | 14.94 | 0.55 | 44.74 | 34.15 | 5.00 | 37.38 | -15.56 | 0 | 0 | 0 | 1.87 | 117.44 | 105.49 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 6.03 | 0.0 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 6.08 | 19.69 | 96.76 | 6.08 | 19.69 | 96.76 | -0.25 | -66.67 | -525.0 | 5.83 | 18.26 | 91.15 | 0.00 | 140.36 | -64.59 |
21Q3 (8) | 6.07 | 28.87 | -12.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.73 | 5.81 | 25.81 | 0.76 | -3.8 | 90.0 | 0.38 | 5.56 | 18.75 | 3.64 | -0.1 | -52.84 | 0 | 0 | 0 | 0.86 | 0.0 | 138.89 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 6.03 | 0.0 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 5.08 | 17.59 | 128.83 | 5.08 | 17.59 | 128.83 | -0.15 | -7.14 | -600.0 | 4.93 | 17.94 | 119.11 | 0.00 | -35.52 | -83.33 |
21Q2 (7) | 4.71 | -33.29 | -27.87 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.58 | 9.32 | 30.3 | 0.79 | 79.55 | 75.56 | 0.36 | -2.7 | 16.13 | 3.64 | -8.61 | 0 | 0 | 0 | 0 | 0.86 | -2.27 | 145.71 | 0 | 0 | 0 | 0.03 | 0.0 | -57.14 | 6.03 | 12.5 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.32 | 22.03 | 137.36 | 4.32 | 22.03 | 137.36 | -0.14 | -250.0 | -255.56 | 4.18 | 19.43 | 118.85 | 0.00 | -69.91 | -67.14 |
21Q1 (6) | 7.06 | -8.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.36 | -15.11 | 0 | 0.44 | -49.43 | 0 | 0.37 | -9.76 | 0 | 3.98 | -32.68 | 0 | 0 | 0 | 0 | 0.88 | -3.3 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0 | 5.36 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.54 | 14.56 | 0 | 3.54 | 14.56 | 0 | -0.04 | 0.0 | 0 | 3.5 | 14.75 | 0 | 0.00 | -24.09 | 0 |
20Q4 (5) | 7.68 | 11.14 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.78 | 28.11 | 0 | 0.87 | 117.5 | 0 | 0.41 | 28.12 | 0 | 5.92 | -23.27 | 0 | 0 | 0 | 0 | 0.91 | 152.78 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0 | 5.36 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.09 | 39.19 | 0 | 3.09 | 39.19 | 0 | -0.04 | -233.33 | 0 | 3.05 | 35.56 | 0 | 0.01 | 13.14 | 0 |
20Q3 (4) | 6.91 | 5.82 | 0.0 | 0.68 | -59.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.17 | 9.6 | 0.0 | 0.4 | -11.11 | 0.0 | 0.32 | 3.23 | 0.0 | 7.71 | 0 | 0.0 | 0 | 0 | 0.0 | 0.36 | 2.86 | 0.0 | 0 | 0 | 0.0 | 0.03 | -57.14 | 0.0 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.22 | 21.98 | 0.0 | 2.22 | 21.98 | 0.0 | 0.03 | -66.67 | 0.0 | 2.25 | 17.8 | 0.0 | 0.01 | 27.12 | 0.0 |