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 | |||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | 0.69 | -25.0 | 1.17 | -22.0 | 3.59 | 3.16 | 0 | 0 | 14.68 | -5.05 | -1.2 | 0 | 3.58 | -3.24 | 24.39 | 1.9 | 3.95 | -21.47 | 0 | 0 | 7.14 | 11.21 | 0 | 0 | 7.84 | 0.0 | 0 | 0 | 0 | 0 | -1.2 | 0 | -1.2 | 0 | -0.85 | 0 | -2.05 | 0 | 0.04 | -3.59 |
2021 (9) | 0.92 | 31.43 | 1.5 | -23.86 | 3.48 | -16.55 | 0 | 0 | 15.46 | 5.24 | -1.54 | 0 | 3.7 | -3.65 | 23.93 | -8.44 | 5.03 | -15.32 | 0 | 0 | 6.42 | -22.37 | 0 | 0 | 7.84 | 0.0 | 0 | 0 | 0 | 0 | -1.54 | 0 | -1.54 | 0 | -1.84 | 0 | -3.38 | 0 | 0.04 | -8.9 |
2020 (8) | 0.7 | 11.11 | 1.97 | -43.71 | 4.17 | -12.94 | 0 | 0 | 14.69 | -24.4 | -1.32 | 0 | 3.84 | -10.7 | 26.14 | 18.12 | 5.94 | -4.96 | 0.05 | 150.0 | 8.27 | -9.22 | 0 | 0 | 7.84 | 3.16 | 0 | 0 | 0 | 0 | -1.29 | 0 | -1.29 | 0 | -1.54 | 0 | -2.83 | 0 | 0.04 | -14.45 |
2019 (7) | 0.63 | -64.0 | 3.5 | -19.91 | 4.79 | 3.01 | 0 | 0 | 19.43 | 0.26 | -0.85 | 0 | 4.3 | -14.68 | 22.13 | -14.9 | 6.25 | 25.75 | 0.02 | -33.33 | 9.11 | -2.67 | 0 | 0 | 7.6 | 0.0 | 0 | 0 | 0 | 0 | -0.85 | 0 | -0.85 | 0 | -1.0 | 0 | -1.85 | 0 | 0.05 | 42.9 |
2018 (6) | 1.75 | 92.31 | 4.37 | 27.41 | 4.65 | 21.73 | 0 | 0 | 19.38 | 29.55 | -1.35 | 0 | 5.04 | 19.15 | 26.01 | -8.03 | 4.97 | 41.19 | 0.03 | 0.0 | 9.36 | -17.09 | 0 | 0 | 7.6 | 4.11 | 0 | 0 | 0 | 0 | -1.35 | 0 | -1.35 | 0 | -0.97 | 0 | -2.32 | 0 | 0.03 | 0 |
2017 (5) | 0.91 | -53.57 | 3.43 | -36.01 | 3.82 | -30.8 | 0 | 0 | 14.96 | -22.16 | -3.91 | 0 | 4.23 | -7.64 | 28.28 | 18.66 | 3.52 | -12.22 | 0.03 | -66.67 | 11.29 | 14.74 | 0 | 0 | 7.3 | 7.35 | 0 | 0 | 0 | 0 | -3.91 | 0 | -3.91 | 0 | -1.09 | 0 | -5.0 | 0 | 0.00 | 0 |
2016 (4) | 1.96 | 9.5 | 5.36 | -9.46 | 5.52 | -15.6 | 0 | 0 | 19.22 | -10.4 | -0.88 | 0 | 4.58 | -16.27 | 23.83 | -6.56 | 4.01 | 3.08 | 0.09 | -40.0 | 9.84 | -30.46 | 0 | 0 | 6.8 | 0.0 | 0 | 0 | 0 | 0 | -0.88 | 0 | -0.88 | 0 | -0.97 | 0 | -1.85 | 0 | 0.00 | 0 |
2015 (3) | 1.79 | -35.61 | 5.92 | -13.2 | 6.54 | 3.32 | 0 | 0 | 21.45 | -12.16 | -1.64 | 0 | 5.47 | -28.96 | 25.50 | -19.12 | 3.89 | -41.77 | 0.15 | -25.0 | 14.15 | -11.45 | 0 | 0 | 6.8 | -1.45 | 0 | 0 | 0 | 0 | -0.57 | 0 | -0.57 | 0 | -0.28 | 0 | -0.85 | 0 | 0.00 | 0 |
2014 (2) | 2.78 | 50.27 | 6.82 | -13.56 | 6.33 | -15.6 | 0 | 0 | 24.42 | 14.38 | 0.24 | -53.85 | 7.7 | 84.65 | 31.53 | 61.44 | 6.68 | -11.41 | 0.2 | -25.93 | 15.98 | 34.06 | 0 | 0 | 6.9 | 13.11 | 0 | 0 | 0.06 | 0 | 1.22 | -6.87 | 1.28 | -2.29 | 0.23 | 0 | 1.45 | 16.0 | 0.00 | 0 |
2013 (1) | 1.85 | -3.14 | 7.89 | 52.02 | 7.5 | 4.02 | 0 | 0 | 21.35 | -3.52 | 0.52 | 52.94 | 4.17 | -32.31 | 19.53 | -29.83 | 7.54 | -5.4 | 0.27 | -32.5 | 11.92 | 6.14 | 0 | 0 | 6.1 | 0.0 | 0 | 0 | 0 | 0 | 1.31 | 72.37 | 1.31 | 31.0 | -0.06 | 0 | 1.25 | 50.6 | 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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23Q3 (20) | 0.68 | -25.27 | -1.45 | 2.2 | 8.37 | -11.65 | 3.92 | 2.89 | 13.95 | 0 | 0 | 0 | 4.75 | 22.74 | 45.71 | -0.43 | 50.0 | 6.52 | 3.9 | -6.47 | -3.47 | 25.71 | -15.66 | -5.31 | 4.04 | 6.04 | -18.88 | 0 | 0 | 0 | 7.1 | -4.44 | 7.09 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.47 | -41.35 | -42.72 | -1.47 | -41.35 | -42.72 | -0.6 | 35.48 | 47.37 | -2.07 | -5.08 | 4.61 | 0.04 | 1.39 | 0.73 |
23Q2 (19) | 0.91 | -4.21 | -34.53 | 2.03 | 38.1 | -28.01 | 3.81 | 2.14 | 7.93 | 0 | 0 | 0 | 3.87 | 16.92 | -8.73 | -0.86 | -405.88 | -218.52 | 4.17 | 17.46 | 0.97 | 30.48 | 20.64 | 10.42 | 3.81 | -1.55 | -21.93 | 0 | 0 | 0 | 7.43 | 7.68 | 15.37 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.04 | 24.09 | -82.46 | -1.04 | 24.09 | -82.46 | -0.93 | 7.0 | 36.3 | -1.97 | 16.88 | 2.96 | 0.04 | 6.97 | 1.02 |
23Q1 (18) | 0.95 | 37.68 | 28.38 | 1.47 | 25.64 | -3.92 | 3.73 | 3.9 | 7.49 | 0 | 0 | 0 | 3.31 | 2.16 | -15.78 | -0.17 | 0.0 | 43.33 | 3.55 | -0.84 | -18.58 | 25.27 | 3.54 | -11.91 | 3.87 | -2.03 | -12.84 | 0 | 0 | 0 | 6.9 | -3.36 | 10.58 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.37 | -14.17 | 25.54 | -1.37 | -14.17 | 25.54 | -1.0 | -17.65 | 37.5 | -2.37 | -15.61 | 31.1 | 0.03 | -2.76 | -4.0 |
22Q4 (17) | 0.69 | 0.0 | -25.0 | 1.17 | -53.01 | -22.0 | 3.59 | 4.36 | 3.16 | 0 | 0 | 0 | 3.24 | -0.61 | -6.09 | -0.17 | 63.04 | 66.67 | 3.58 | -11.39 | -3.24 | 24.40 | -10.12 | 1.9 | 3.95 | -20.68 | -21.47 | 0 | 0 | 0 | 7.14 | 7.69 | 11.21 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.2 | -16.5 | 22.08 | -1.2 | -16.5 | 22.08 | -0.85 | 25.44 | 53.8 | -2.05 | 5.53 | 39.35 | 0.04 | -4.48 | -3.59 |
22Q3 (16) | 0.69 | -50.36 | -43.44 | 2.49 | -11.7 | 33.16 | 3.44 | -2.55 | -7.77 | 0 | 0 | 0 | 3.26 | -23.11 | -2.4 | -0.46 | -70.37 | 14.81 | 4.04 | -2.18 | 5.76 | 27.15 | -1.65 | 7.96 | 4.98 | 2.05 | -9.12 | 0 | 0 | 0 | 6.63 | 2.95 | -6.09 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.03 | -80.7 | 0.96 | -1.03 | -80.7 | 0.96 | -1.14 | 21.92 | 38.04 | -2.17 | -6.9 | 24.65 | 0.04 | 1.68 | 0.68 |
22Q2 (15) | 1.39 | 87.84 | 24.11 | 2.82 | 84.31 | 91.84 | 3.53 | 1.73 | -11.31 | 0 | 0 | 0 | 4.24 | 7.89 | -5.36 | -0.27 | 10.0 | 41.3 | 4.13 | -5.28 | 2.99 | 27.61 | -3.76 | 10.84 | 4.88 | 9.91 | -4.69 | 0 | 0 | 0 | 6.44 | 3.21 | -13.56 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.57 | 69.02 | 67.98 | -0.57 | 69.02 | 67.98 | -1.46 | 8.75 | 15.61 | -2.03 | 40.99 | 42.17 | 0.04 | 1.65 | -2.3 |
22Q1 (14) | 0.74 | -19.57 | -21.28 | 1.53 | 2.0 | -28.84 | 3.47 | -0.29 | -14.32 | 0 | 0 | 0 | 3.93 | 13.91 | -5.98 | -0.3 | 41.18 | -900.0 | 4.36 | 17.84 | 15.96 | 28.68 | 19.78 | 9.02 | 4.44 | -11.73 | -15.43 | 0 | 0 | -100.0 | 6.24 | -2.8 | -20.2 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.84 | -19.48 | -39.39 | -1.84 | -19.48 | -39.39 | -1.6 | 13.04 | -2.56 | -3.44 | -1.78 | -19.44 | 0.04 | -2.34 | -5.17 |
21Q4 (13) | 0.92 | -24.59 | 31.43 | 1.5 | -19.79 | -23.86 | 3.48 | -6.7 | -16.55 | 0 | 0 | 0 | 3.45 | 3.29 | 8.15 | -0.51 | 5.56 | -34.21 | 3.7 | -3.14 | -3.65 | 23.95 | -4.77 | -8.32 | 5.03 | -8.21 | -15.32 | 0 | 0 | -100.0 | 6.42 | -9.07 | -22.37 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.54 | -48.08 | -19.38 | -1.54 | -48.08 | -19.38 | -1.84 | 0.0 | -19.48 | -3.38 | -17.36 | -19.43 | 0.04 | -0.26 | -8.9 |
21Q3 (12) | 1.22 | 8.93 | 4.27 | 1.87 | 27.21 | 14.72 | 3.73 | -6.28 | -9.25 | 0 | 0 | 0 | 3.34 | -25.45 | -21.41 | -0.54 | -17.39 | -54.29 | 3.82 | -4.74 | -4.26 | 25.15 | 0.97 | -1.11 | 5.48 | 7.03 | -12.46 | 0 | 0 | -100.0 | 7.06 | -5.23 | -22.93 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.04 | 41.57 | -14.29 | -1.04 | 41.57 | -14.29 | -1.84 | -6.36 | -17.95 | -2.88 | 17.95 | -16.6 | 0.04 | -1.33 | -9.61 |
21Q2 (11) | 1.12 | 19.15 | -3.45 | 1.47 | -31.63 | -34.08 | 3.98 | -1.73 | -1.24 | 0 | 0 | 0 | 4.48 | 7.18 | 67.79 | -0.46 | -1433.33 | -15.0 | 4.01 | 6.65 | 24.53 | 24.91 | -5.34 | 21.44 | 5.12 | -2.48 | -21.23 | 0 | -100.0 | -100.0 | 7.45 | -4.73 | -17.41 | 0 | 0 | 0 | 7.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.78 | -34.85 | -217.86 | -1.78 | -34.85 | -217.86 | -1.73 | -10.9 | -10.19 | -3.51 | -21.88 | -64.79 | 0.04 | -1.33 | -12.9 |
21Q1 (10) | 0.94 | 34.29 | 14.63 | 2.15 | 9.14 | -25.09 | 4.05 | -2.88 | -6.9 | 0 | 0 | 0 | 4.18 | 31.03 | -8.93 | -0.03 | 92.11 | 84.21 | 3.76 | -2.08 | 8.36 | 26.31 | 0.73 | 47.18 | 5.25 | -11.62 | -2.96 | 0.05 | 0.0 | 0.0 | 7.82 | -5.44 | -4.98 | 0 | 0 | 0 | 7.84 | 0.0 | 3.16 | 0 | 0 | 0 | 0 | 0 | 0 | -1.32 | -2.33 | -30.69 | -1.32 | -2.33 | -30.69 | -1.56 | -1.3 | -0.65 | -2.88 | -1.77 | -12.5 | 0.04 | -6.18 | -19.05 |
20Q4 (9) | 0.7 | -40.17 | 11.11 | 1.97 | 20.86 | -43.71 | 4.17 | 1.46 | -12.94 | 0 | 0 | 0 | 3.19 | -24.94 | -23.68 | -0.38 | -8.57 | 11.63 | 3.84 | -3.76 | -10.7 | 26.12 | 2.72 | 18.04 | 5.94 | -5.11 | -4.96 | 0.05 | 0.0 | 150.0 | 8.27 | -9.72 | -9.22 | 0 | 0 | 0 | 7.84 | 0.0 | 3.16 | 0 | 0 | 0 | 0 | 0 | 0 | -1.29 | -41.76 | -51.76 | -1.29 | -41.76 | -51.76 | -1.54 | 1.28 | -54.0 | -2.83 | -14.57 | -52.97 | 0.04 | -1.03 | -14.45 |
20Q3 (8) | 1.17 | 0.86 | -27.78 | 1.63 | -26.91 | -67.2 | 4.11 | 1.99 | -14.55 | 0 | 0 | 0 | 4.25 | 59.18 | -0.23 | -0.35 | 12.5 | -450.0 | 3.99 | 23.91 | -4.32 | 25.43 | 23.99 | 23.74 | 6.26 | -3.69 | -3.99 | 0.05 | 0.0 | 150.0 | 9.16 | 1.55 | 3.27 | 0 | 0 | 0 | 7.84 | 0.0 | 3.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.91 | -62.5 | -116.67 | -0.91 | -62.5 | -116.67 | -1.56 | 0.64 | -77.27 | -2.47 | -15.96 | -90.0 | 0.04 | -4.92 | -15.25 |
20Q2 (7) | 1.16 | 41.46 | -25.64 | 2.23 | -22.3 | -66.31 | 4.03 | -7.36 | -16.39 | 0 | 0 | 0 | 2.67 | -41.83 | -58.15 | -0.4 | -110.53 | -60.0 | 3.22 | -7.2 | -42.6 | 20.51 | 14.72 | 0 | 6.5 | 20.15 | -10.22 | 0.05 | 0.0 | 150.0 | 9.02 | 9.6 | 0.67 | 0 | 0 | 0 | 7.84 | 3.16 | 3.16 | 0 | 0 | 0 | 0 | 0 | 0 | -0.56 | 44.55 | -7.69 | -0.56 | 44.55 | -7.69 | -1.57 | -1.29 | -134.33 | -2.13 | 16.8 | -78.99 | 0.04 | -8.31 | 6.36 |
20Q1 (6) | 0.82 | 30.16 | -10.87 | 2.87 | -18.0 | -23.47 | 4.35 | -9.19 | -12.65 | 0 | 0 | 0 | 4.59 | 9.81 | -0.43 | -0.19 | 55.81 | 32.14 | 3.47 | -19.3 | -24.4 | 17.88 | -19.22 | 0 | 5.41 | -13.44 | 17.1 | 0.05 | 150.0 | 150.0 | 8.23 | -9.66 | -18.03 | 0 | 0 | 0 | 7.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.01 | -18.82 | 38.04 | -1.01 | -18.82 | 38.04 | -1.55 | -55.0 | -98.72 | -2.56 | -38.38 | -6.22 | 0.05 | -0.85 | 37.62 |
19Q4 (5) | 0.63 | -61.11 | -64.0 | 3.5 | -29.58 | -19.91 | 4.79 | -0.42 | 3.01 | 0 | 0 | 0 | 4.18 | -1.88 | -17.06 | -0.43 | -530.0 | 21.82 | 4.3 | 3.12 | -14.68 | 22.13 | 7.68 | 0 | 6.25 | -4.14 | 25.75 | 0.02 | 0.0 | -33.33 | 9.11 | 2.71 | -2.67 | 0 | 0 | 0 | 7.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.85 | -102.38 | 37.04 | -0.85 | -102.38 | 37.04 | -1.0 | -13.64 | -3.09 | -1.85 | -42.31 | 20.26 | 0.05 | -1.96 | 42.9 |
19Q3 (4) | 1.62 | 3.85 | 0.0 | 4.97 | -24.92 | 0.0 | 4.81 | -0.21 | 0.0 | 0 | 0 | 0.0 | 4.26 | -33.23 | 0.0 | 0.1 | 140.0 | 0.0 | 4.17 | -25.67 | 0.0 | 20.55 | 0 | 0.0 | 6.52 | -9.94 | 0.0 | 0.02 | 0.0 | 0.0 | 8.87 | -1.0 | 0.0 | 0 | 0 | 0.0 | 7.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.42 | 19.23 | 0.0 | -0.42 | 19.23 | 0.0 | -0.88 | -31.34 | 0.0 | -1.3 | -9.24 | 0.0 | 0.05 | 19.32 | 0.0 |