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) | 4.32 | -11.29 | 0 | 0 | 0.03 | 0 | 0 | 0 | 5.17 | -4.44 | 1.13 | -13.08 | 0.86 | 3.61 | 16.63 | 8.42 | 0.61 | 19.61 | 0.94 | 67.86 | 0.34 | 0 | 0 | 0 | 2.41 | 5.24 | 0.7 | 25.0 | 0.36 | 0 | 2.19 | -6.81 | 3.25 | 11.68 | 0.02 | 0 | 2.21 | 11.06 | 0.00 | 0 |
2022 (9) | 4.87 | 3.62 | 0 | 0 | 0 | 0 | 0 | 0 | 5.41 | 13.89 | 1.3 | 27.45 | 0.83 | 0.0 | 15.34 | -12.2 | 0.51 | 27.5 | 0.56 | 75.0 | 0 | 0 | 0 | 0 | 2.29 | 4.09 | 0.56 | 21.74 | 0 | 0 | 2.35 | 34.29 | 2.91 | 31.67 | -0.36 | 0 | 1.99 | 4.74 | 0.00 | 0 |
2021 (8) | 4.7 | -2.49 | 0 | 0 | 0 | 0 | 0 | 0 | 4.75 | 12.56 | 1.02 | 34.21 | 0.83 | -9.78 | 17.47 | -19.85 | 0.4 | 2.56 | 0.32 | 6.67 | 0 | 0 | 0 | 0 | 2.2 | 2.8 | 0.46 | 17.95 | 0 | 0 | 1.75 | 32.58 | 2.21 | 30.0 | 0.15 | 0 | 1.9 | 43.94 | 0.00 | 0 |
2020 (7) | 4.82 | 72.76 | 0 | 0 | 0 | 0 | 0 | 0 | 4.22 | 10.18 | 0.76 | 10.14 | 0.92 | 24.32 | 21.80 | 12.83 | 0.39 | -11.36 | 0.3 | -11.76 | 0 | 0 | 0 | 0 | 2.14 | 15.68 | 0.39 | 21.88 | 0 | 0 | 1.32 | 28.16 | 1.7 | 25.93 | 0 | 0 | 1.32 | 28.16 | 0.00 | 0 |
2019 (6) | 2.79 | 24.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.83 | 11.34 | 0.69 | 18.97 | 0.74 | 27.59 | 19.32 | 14.59 | 0.44 | 57.14 | 0.34 | 3.03 | 1.0 | 0.0 | 0 | 0 | 1.85 | 8.82 | 0.32 | 23.08 | 0 | 0 | 1.03 | 33.77 | 1.35 | 31.07 | 0 | 0 | 1.03 | 33.77 | 0.00 | 0 |
2018 (5) | 2.25 | -13.46 | 0 | 0 | 0 | 0 | 0 | 0 | 3.44 | 15.05 | 0.58 | 31.82 | 0.58 | 18.37 | 16.86 | 2.88 | 0.28 | 64.71 | 0.33 | 6.45 | 1.0 | 0 | 0.03 | -40.0 | 1.7 | 70.0 | 0.26 | 18.18 | 0 | 0 | 0.77 | -31.86 | 1.03 | -23.7 | 0 | 0 | 0.77 | -31.86 | 0.00 | 0 |
2017 (4) | 2.6 | 21.5 | 0 | 0 | 0 | 0 | 0 | 0 | 2.99 | 28.88 | 0.44 | 51.72 | 0.49 | 22.5 | 16.39 | -4.95 | 0.17 | -29.17 | 0.31 | 14.81 | 0 | 0 | 0.05 | 0 | 1.0 | 0.0 | 0.22 | 22.22 | 0 | 0 | 1.13 | 54.79 | 1.35 | 48.35 | 0 | 0 | 1.13 | 54.79 | 0.07 | -3.52 |
2016 (3) | 2.14 | 0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 2.32 | 0 | 0.29 | 0 | 0.4 | 0 | 17.24 | 0 | 0.24 | 0 | 0.27 | 0 | 0 | 0 | 0 | 0 | 1.0 | 0 | 0.18 | 0 | 0 | 0 | 0.73 | 0 | 0.91 | 0 | 0 | 0 | 0.73 | 0 | 0.08 | 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) | 3.96 | -9.38 | 4.76 | 0 | 0 | 0 | 0.16 | 33.33 | 0 | 0 | 0 | 0 | 1.72 | 12.42 | 34.38 | 0.44 | 22.22 | 69.23 | 1.27 | 12.39 | 38.04 | 21.45 | 4.04 | 20.09 | 1.02 | 39.73 | 54.55 | 1.1 | 12.24 | 17.02 | 0.55 | 120.0 | 0 | 0.05 | 400.0 | 0 | 2.53 | 0.0 | 4.98 | 0.81 | 0.0 | 15.71 | 0 | 0 | -100.0 | 2.8 | 18.64 | 44.33 | 3.61 | 13.88 | 20.33 | 0.83 | 43.1 | 1137.5 | 3.63 | 23.47 | 95.16 | 0.00 | 0 | 0 |
24Q2 (19) | 4.37 | 7.37 | -1.8 | 0 | 0 | 0 | 0.12 | 71.43 | 0 | 0 | 0 | 0 | 1.53 | 10.07 | 17.69 | 0.36 | 24.14 | 16.13 | 1.13 | 3.67 | 21.51 | 20.62 | -0.68 | 17.07 | 0.73 | 4.29 | 2.82 | 0.98 | -2.97 | 38.03 | 0.25 | -13.79 | 0 | 0.01 | 0 | 0 | 2.53 | 4.98 | 4.98 | 0.81 | 15.71 | 15.71 | 0 | -100.0 | -100.0 | 2.36 | 26.2 | 39.64 | 3.17 | 8.19 | 15.27 | 0.58 | 70.59 | 3000.0 | 2.94 | 33.03 | 76.05 | 0.00 | 0 | 0 |
24Q1 (18) | 4.07 | -5.79 | -20.51 | 0 | 0 | 0 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 1.39 | 8.59 | 6.11 | 0.29 | 20.83 | -9.38 | 1.09 | 26.74 | 14.74 | 20.76 | 24.81 | 18.23 | 0.7 | 14.75 | 9.38 | 1.01 | 7.45 | 57.81 | 0.29 | -14.71 | 0 | 0 | 0 | 0 | 2.41 | 0.0 | 5.24 | 0.7 | 0.0 | 25.0 | 0.36 | 0.0 | 0 | 1.87 | -14.61 | -5.56 | 2.93 | -9.85 | 14.9 | 0.34 | 1600.0 | 361.54 | 2.21 | 0.0 | 19.46 | 0.00 | 0 | 0 |
23Q4 (17) | 4.32 | 14.29 | -11.29 | 0 | 0 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.28 | 0.0 | 1.59 | 0.24 | -7.69 | -20.0 | 0.86 | -6.52 | 3.61 | 16.63 | -6.88 | 8.22 | 0.61 | -7.58 | 19.61 | 0.94 | 0.0 | 67.86 | 0.34 | 0 | 0 | 0 | 0 | 0 | 2.41 | 0.0 | 5.24 | 0.7 | 0.0 | 25.0 | 0.36 | 0.0 | 0 | 2.19 | 12.89 | -6.81 | 3.25 | 8.33 | 11.68 | 0.02 | 125.0 | 105.56 | 2.21 | 18.82 | 11.06 | 0.00 | 0 | 0 |
23Q3 (16) | 3.78 | -15.06 | -16.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.28 | -1.54 | -9.22 | 0.26 | -16.13 | -29.73 | 0.92 | -1.08 | -5.15 | 17.86 | 1.42 | -0.55 | 0.66 | -7.04 | 20.0 | 0.94 | 32.39 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.41 | 0.0 | 5.24 | 0.7 | 0.0 | 25.0 | 0.36 | 0.0 | 0 | 1.94 | 14.79 | -4.9 | 3.0 | 9.09 | 15.38 | -0.08 | -300.0 | 38.46 | 1.86 | 11.38 | -2.62 | 0.00 | 0 | 0 |
23Q2 (15) | 4.45 | -13.09 | -10.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.3 | -0.76 | -9.09 | 0.31 | -3.12 | -11.43 | 0.93 | -2.11 | 6.9 | 17.61 | 0.31 | 6.9 | 0.71 | 10.94 | 44.9 | 0.71 | 10.94 | 82.05 | 0 | 0 | 0 | 0 | 0 | 0 | 2.41 | 5.24 | 5.24 | 0.7 | 25.0 | 25.0 | 0.36 | 0 | 0 | 1.69 | -14.65 | 1.2 | 2.75 | 7.84 | 22.77 | -0.02 | 84.62 | 87.5 | 1.67 | -9.73 | 10.6 | 0.00 | 0 | 0 |
23Q1 (14) | 5.12 | 5.13 | 7.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.31 | 3.97 | 0.77 | 0.32 | 6.67 | 10.34 | 0.95 | 14.46 | 9.2 | 17.56 | 14.25 | 0.92 | 0.64 | 25.49 | 36.17 | 0.64 | 14.29 | 93.94 | 0 | 0 | 0 | 0 | 0 | 0 | 2.29 | 0.0 | 4.09 | 0.56 | 0.0 | 21.74 | 0 | 0 | 0 | 1.98 | -15.74 | -2.94 | 2.55 | -12.37 | 2.0 | -0.13 | 63.89 | -218.18 | 1.85 | -7.04 | -13.95 | 0.00 | 0 | 0 |
22Q4 (13) | 4.87 | 7.03 | 3.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 1.26 | -10.64 | 0.0 | 0.3 | -18.92 | 0.0 | 0.83 | -14.43 | 0.0 | 15.37 | -14.43 | -12.04 | 0.51 | -7.27 | 27.5 | 0.56 | 19.15 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.29 | 0.0 | 4.09 | 0.56 | 0.0 | 21.74 | 0 | 0 | 0 | 2.35 | 15.2 | 34.29 | 2.91 | 11.92 | 31.67 | -0.36 | -176.92 | -340.0 | 1.99 | 4.19 | 4.74 | 0.00 | 0 | 0 |
22Q3 (12) | 4.55 | -8.27 | 9.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 0.0 | 0 | 1.41 | -1.4 | 9.3 | 0.37 | 5.71 | 32.14 | 0.97 | 11.49 | 7.78 | 17.96 | 9.02 | -7.59 | 0.55 | 12.24 | 34.15 | 0.47 | 20.51 | 56.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.29 | 0.0 | 4.09 | 0.56 | 0.0 | 21.74 | 0 | 0 | 0 | 2.04 | 22.16 | 40.69 | 2.6 | 16.07 | 36.13 | -0.13 | 18.75 | -244.44 | 1.91 | 26.49 | 24.03 | 0.00 | 0 | 0 |
22Q2 (11) | 4.96 | 4.42 | 3.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 0.0 | 0 | 1.43 | 10.0 | 24.35 | 0.35 | 20.69 | 45.83 | 0.87 | 0.0 | 20.83 | 16.48 | -5.3 | -0.22 | 0.49 | 4.26 | 16.67 | 0.39 | 18.18 | 39.29 | 0 | 0 | 0 | 0 | 0 | 0 | 2.29 | 4.09 | 4.09 | 0.56 | 21.74 | 21.74 | 0 | 0 | 0 | 1.67 | -18.14 | 42.74 | 2.24 | -10.4 | 37.42 | -0.16 | -245.45 | -300.0 | 1.51 | -29.77 | 20.8 | 0.00 | 0 | 0 |
22Q1 (10) | 4.75 | 1.06 | -7.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 0 | 0 | 1.3 | 3.17 | 23.81 | 0.29 | -3.33 | 38.1 | 0.87 | 4.82 | 16.0 | 17.40 | -0.42 | -0.47 | 0.47 | 17.5 | -7.84 | 0.33 | 3.12 | 13.79 | 0 | 0 | 0 | 0 | 0 | 0 | 2.2 | 0.0 | 2.8 | 0.46 | 0.0 | 17.95 | 0 | 0 | 0 | 2.04 | 16.57 | 34.21 | 2.5 | 13.12 | 30.89 | 0.11 | -26.67 | 1200.0 | 2.15 | 13.16 | 42.38 | 0.00 | 0 | 0 |
21Q4 (9) | 4.7 | 12.98 | -2.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.26 | -2.33 | 10.53 | 0.3 | 7.14 | 30.43 | 0.83 | -7.78 | -9.78 | 17.47 | -10.11 | -19.85 | 0.4 | -2.44 | 2.56 | 0.32 | 6.67 | 6.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.2 | 0.0 | 2.8 | 0.46 | 0.0 | 17.95 | 0 | 0 | 0 | 1.75 | 20.69 | 32.58 | 2.21 | 15.71 | 30.0 | 0.15 | 66.67 | 0 | 1.9 | 23.38 | 43.94 | 0.00 | 0 | 0 |
21Q3 (8) | 4.16 | -12.97 | 47.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.29 | 12.17 | 26.47 | 0.28 | 16.67 | 75.0 | 0.9 | 25.0 | 28.57 | 19.44 | 17.71 | 14.96 | 0.41 | -2.38 | -8.89 | 0.3 | 7.14 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.2 | 0.0 | 16.4 | 0.46 | 0.0 | 17.95 | 0 | 0 | 0 | 1.45 | 23.93 | 33.03 | 1.91 | 17.18 | 29.05 | 0.09 | 12.5 | 0 | 1.54 | 23.2 | 41.28 | 0.00 | 0 | 0 |
21Q2 (7) | 4.78 | -7.0 | 57.24 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.15 | 9.52 | 6.48 | 0.24 | 14.29 | 20.0 | 0.72 | -4.0 | -13.25 | 16.51 | -5.54 | 0 | 0.42 | -17.65 | -8.7 | 0.28 | -3.45 | -6.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.2 | 2.8 | 16.4 | 0.46 | 17.95 | 17.95 | 0 | 0 | 0 | 1.17 | -23.03 | 24.47 | 1.63 | -14.66 | 23.48 | 0.08 | 900.0 | 0 | 1.25 | -17.22 | 32.98 | 0.00 | 0 | 0 |
21Q1 (6) | 5.14 | 6.64 | 74.83 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.05 | -7.89 | 7.14 | 0.21 | -8.7 | 16.67 | 0.75 | -18.48 | 4.17 | 17.48 | -19.81 | 0 | 0.51 | 30.77 | 21.43 | 0.29 | -3.33 | -3.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.14 | 0.0 | 15.68 | 0.39 | 0.0 | 21.88 | 0 | 0 | 0 | 1.52 | 15.15 | 25.62 | 1.91 | 12.35 | 25.66 | -0.01 | 0 | 0 | 1.51 | 14.39 | 24.79 | 0.00 | 0 | 0 |
20Q4 (5) | 4.82 | 70.32 | 72.76 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.14 | 11.76 | 7.55 | 0.23 | 43.75 | 43.75 | 0.92 | 31.43 | 24.32 | 21.80 | 28.94 | 0 | 0.39 | -13.33 | -11.36 | 0.3 | 0.0 | -11.76 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.14 | 13.23 | 15.68 | 0.39 | 0.0 | 21.88 | 0 | 0 | 0 | 1.32 | 21.1 | 28.16 | 1.7 | 14.86 | 25.93 | 0 | 0 | 0 | 1.32 | 21.1 | 28.16 | 0.00 | 0 | 0 |
20Q3 (4) | 2.83 | -6.91 | 0.0 | 0 | 0 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 1.02 | -5.56 | 0.0 | 0.16 | -20.0 | 0.0 | 0.7 | -15.66 | 0.0 | 16.91 | 0 | 0.0 | 0.45 | -2.17 | 0.0 | 0.3 | 0.0 | 0.0 | 0.96 | -1.03 | 0.0 | 0 | 0 | 0.0 | 1.89 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.09 | 15.96 | 0.0 | 1.48 | 12.12 | 0.0 | 0 | 0 | 0.0 | 1.09 | 15.96 | 0.0 | 0.00 | 0 | 0.0 |