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) | 1.25 | -4.58 | 0.5 | 150.0 | 0.13 | 0.0 | 0 | 0 | 3.25 | 1.25 | 0.25 | -13.79 | 0.41 | -4.65 | 12.62 | -5.82 | 0.24 | 9.09 | 0 | 0 | 2.01 | 131.03 | 0.01 | 0.0 | 2.61 | 5.24 | 0 | 0 | 0.7 | -10.26 | 0.61 | 15.09 | 1.31 | 0.0 | -0.76 | 0 | -0.15 | 0 | 0.00 | 0 |
2022 (9) | 1.31 | 33.67 | 0.2 | 122.22 | 0.13 | 0.0 | 0 | 0 | 3.21 | 19.33 | 0.29 | 61.11 | 0.43 | 10.26 | 13.40 | -7.6 | 0.22 | -18.52 | 0 | 0 | 0.87 | -13.86 | 0.01 | 0.0 | 2.48 | 2.9 | 0 | 0 | 0.78 | 16.42 | 0.53 | 8.16 | 1.31 | 12.93 | -0.7 | 0 | -0.17 | 0 | 0.00 | 0 |
2021 (8) | 0.98 | -6.67 | 0.09 | -50.0 | 0.13 | -13.33 | 0 | 0 | 2.69 | -4.95 | 0.18 | -14.29 | 0.39 | -18.75 | 14.50 | -14.52 | 0.27 | -3.57 | 0 | 0 | 1.01 | -11.4 | 0.01 | 0.0 | 2.41 | 4.78 | 0 | 0 | 0.67 | 9.84 | 0.49 | -15.52 | 1.16 | -2.52 | -0.78 | 0 | -0.29 | 0 | 0.00 | 0 |
2020 (7) | 1.05 | -4.55 | 0.18 | 28.57 | 0.15 | -34.78 | 0 | 0 | 2.83 | -14.5 | 0.21 | -32.26 | 0.48 | 26.32 | 16.96 | 47.74 | 0.28 | -12.5 | 0 | 0 | 1.14 | -11.63 | 0.01 | 0.0 | 2.3 | 4.07 | 0 | 0 | 0.61 | 3.39 | 0.58 | -4.92 | 1.19 | -0.83 | -0.67 | 0 | -0.09 | 0 | 0.00 | 0 |
2019 (6) | 1.1 | 15.79 | 0.14 | 7.69 | 0.23 | -14.81 | 0 | 0 | 3.31 | 0.91 | 0.31 | -29.55 | 0.38 | -19.15 | 11.48 | -19.88 | 0.32 | -15.79 | 0 | 0 | 1.29 | -12.24 | 0.01 | 0.0 | 2.21 | 5.24 | 0 | 0 | 0.59 | -1.67 | 0.61 | 0.0 | 1.2 | -0.83 | -0.61 | 0 | 0 | 0 | 0.00 | 0 |
2018 (5) | 0.95 | -3.06 | 0.13 | 0.0 | 0.27 | -6.9 | 0 | 0 | 3.28 | 17.14 | 0.44 | 57.14 | 0.47 | 9.3 | 14.33 | -6.69 | 0.38 | 22.58 | 0 | 0 | 1.47 | -15.52 | 0.01 | 0.0 | 2.1 | 5.0 | 0 | 0 | 0.6 | -4.76 | 0.61 | 79.41 | 1.21 | 24.74 | -0.59 | 0 | 0.02 | 0 | 0.00 | 0 |
2017 (4) | 0.98 | 16.67 | 0.13 | -40.91 | 0.29 | 0.0 | 0 | 0 | 2.8 | 22.27 | 0.28 | 0 | 0.43 | 30.3 | 15.36 | 6.57 | 0.31 | 24.0 | 0 | 0 | 1.74 | -21.27 | 0.01 | 0.0 | 2.0 | 3.09 | 0 | 0 | 0.63 | 21.15 | 0.34 | 25.93 | 0.97 | 21.25 | -0.6 | 0 | -0.26 | 0 | 0.00 | 0 |
2016 (3) | 0.84 | 13.51 | 0.22 | 57.14 | 0.29 | 61.11 | 0 | 0 | 2.29 | -19.08 | -0.06 | 0 | 0.33 | -26.67 | 14.41 | -9.37 | 0.25 | -16.67 | 0 | 0 | 2.21 | -15.33 | 0.01 | -94.12 | 1.94 | 2.65 | 0 | 0 | 0.52 | 160.0 | 0.27 | -66.67 | 0.8 | -20.79 | -0.63 | 0 | -0.36 | 0 | 0.00 | 0 |
2015 (2) | 0.74 | -8.64 | 0.14 | 0.0 | 0.18 | 80.0 | 0 | 0 | 2.83 | -8.41 | 0.25 | 8.7 | 0.45 | 7.14 | 15.90 | 16.99 | 0.3 | 0.0 | 0 | 0 | 2.61 | 20.83 | 0.17 | -10.53 | 1.89 | 3.28 | 0 | 0 | 0.2 | 0.0 | 0.81 | 14.08 | 1.01 | 12.22 | -0.52 | 0 | 0.29 | -43.14 | 0.00 | 0 |
2014 (1) | 0.81 | 35.0 | 0.14 | -41.67 | 0.1 | 42.86 | 0 | 0 | 3.09 | -7.76 | 0.23 | -28.12 | 0.42 | -23.64 | 13.59 | -17.21 | 0.3 | 3.45 | 0 | 0 | 2.16 | 50.0 | 0.19 | -5.0 | 1.83 | 2.81 | 0 | 0 | 0.2 | 100.0 | 0.71 | 0.0 | 0.9 | 9.76 | -0.2 | 0 | 0.51 | 0.0 | 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) | 2.79 | -10.0 | 114.62 | 0.1 | -50.0 | -80.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.02 | 10.87 | 22.89 | -0.01 | -111.11 | -112.5 | 0.64 | 16.36 | 18.52 | 17.78 | 10.22 | 8.64 | 0.29 | 26.09 | 16.0 | 0 | 0 | 0 | 2.06 | 5.64 | 0.49 | 0.01 | 0.0 | 0.0 | 4.05 | 0.0 | 55.17 | 0 | 0 | 0 | 0.76 | 0.0 | 8.57 | 0.36 | -2.7 | -35.71 | 1.12 | -0.88 | -11.11 | -0.48 | 33.33 | 32.39 | -0.12 | 65.71 | 20.0 | 0.00 | 0 | 0 |
24Q2 (19) | 3.1 | -6.06 | 140.31 | 0.2 | -60.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.92 | 5.75 | 1.1 | 0.09 | 12.5 | -10.0 | 0.55 | 7.84 | 5.77 | 16.13 | 7.53 | 2.67 | 0.23 | 0.0 | 4.55 | 0 | 0 | 0 | 1.95 | -1.52 | 143.75 | 0.01 | 0.0 | 0.0 | 4.05 | 4.92 | 55.17 | 0 | 0 | 0 | 0.76 | 8.57 | 8.57 | 0.37 | -46.38 | -22.92 | 1.13 | -18.71 | -4.24 | -0.72 | 2.7 | 5.26 | -0.35 | -600.0 | -25.0 | 0.00 | 0 | 0 |
24Q1 (18) | 3.3 | 164.0 | 170.49 | 0.5 | 0.0 | 150.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.87 | 10.13 | 19.18 | 0.08 | 60.0 | 300.0 | 0.51 | 24.39 | 10.87 | 15.00 | 19.27 | 4.35 | 0.23 | -4.17 | -8.0 | 0 | 0 | 0 | 1.98 | -1.49 | 135.71 | 0.01 | 0.0 | 0.0 | 3.86 | 47.89 | 55.65 | 0 | 0 | 0 | 0.7 | 0.0 | -10.26 | 0.69 | 13.11 | 27.78 | 1.39 | 6.11 | 4.51 | -0.74 | 2.63 | -4.23 | -0.05 | 66.67 | 70.59 | 0.00 | 0 | 0 |
23Q4 (17) | 1.25 | -3.85 | -4.58 | 0.5 | 0.0 | 150.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.79 | -4.82 | -4.82 | 0.05 | -37.5 | -37.5 | 0.41 | -24.07 | -4.65 | 12.58 | -23.14 | -5.82 | 0.24 | -4.0 | 9.09 | 0 | 0 | 0 | 2.01 | -1.95 | 131.03 | 0.01 | 0.0 | 0.0 | 2.61 | 0.0 | 5.24 | 0 | 0 | 0 | 0.7 | 0.0 | -10.26 | 0.61 | 8.93 | 15.09 | 1.31 | 3.97 | 0.0 | -0.76 | -7.04 | -8.57 | -0.15 | 0.0 | 11.76 | 0.00 | 0 | 0 |
23Q3 (16) | 1.3 | 0.78 | 11.11 | 0.5 | 150.0 | 900.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.83 | -8.79 | -1.19 | 0.08 | -20.0 | 0.0 | 0.54 | 3.85 | 12.5 | 16.36 | 4.16 | 7.05 | 0.25 | 13.64 | 8.7 | 0 | 0 | 0 | 2.05 | 156.25 | 127.78 | 0.01 | 0.0 | 0.0 | 2.61 | 0.0 | 5.24 | 0 | 0 | 0 | 0.7 | 0.0 | -10.26 | 0.56 | 16.67 | 24.44 | 1.26 | 6.78 | 2.44 | -0.71 | 6.58 | 0.0 | -0.15 | 46.43 | 42.31 | 0.00 | 0 | 0 |
23Q2 (15) | 1.29 | 5.74 | 17.27 | 0.2 | 0.0 | 122.22 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.91 | 24.66 | 13.75 | 0.1 | 400.0 | 66.67 | 0.52 | 13.04 | 18.18 | 15.71 | 9.29 | -2.53 | 0.22 | -12.0 | -24.14 | 0 | 0 | 0 | 0.8 | -4.76 | -13.98 | 0.01 | 0.0 | 0.0 | 2.61 | 5.24 | 5.24 | 0 | 0 | 0 | 0.7 | -10.26 | -10.26 | 0.48 | -11.11 | 33.33 | 1.18 | -11.28 | 3.51 | -0.76 | -7.04 | -1.33 | -0.28 | -64.71 | 28.21 | 0.00 | 0 | 0 |
23Q1 (14) | 1.22 | -6.87 | 14.02 | 0.2 | 0.0 | 42.86 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | -12.05 | -2.67 | 0.02 | -75.0 | -66.67 | 0.46 | 6.98 | 15.0 | 14.37 | 7.65 | -6.2 | 0.25 | 13.64 | -7.41 | 0 | 0 | 0 | 0.84 | -3.45 | -13.4 | 0.01 | 0.0 | 0.0 | 2.48 | 0.0 | 2.9 | 0 | 0 | 0 | 0.78 | 0.0 | 16.42 | 0.54 | 1.89 | -1.82 | 1.33 | 1.53 | 9.02 | -0.71 | -1.43 | 4.05 | -0.17 | 0.0 | 10.53 | 0.00 | 0 | 0 |
22Q4 (13) | 1.31 | 11.97 | 33.67 | 0.2 | 300.0 | 122.22 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0.83 | -1.19 | 10.67 | 0.08 | 0.0 | 14.29 | 0.43 | -10.42 | 10.26 | 13.35 | -12.64 | -7.55 | 0.22 | -4.35 | -18.52 | 0 | 0 | 0 | 0.87 | -3.33 | -13.86 | 0.01 | 0.0 | 0.0 | 2.48 | 0.0 | 2.9 | 0 | 0 | 0 | 0.78 | 0.0 | 16.42 | 0.53 | 17.78 | 8.16 | 1.31 | 6.5 | 12.93 | -0.7 | 1.41 | 10.26 | -0.17 | 34.62 | 41.38 | 0.00 | 0 | 0 |
22Q3 (12) | 1.17 | 6.36 | 8.33 | 0.05 | -44.44 | -61.54 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 0.84 | 5.0 | 95.35 | 0.08 | 33.33 | 900.0 | 0.48 | 9.09 | 41.18 | 15.29 | -5.15 | 23.64 | 0.23 | -20.69 | -8.0 | 0 | 0 | 0 | 0.9 | -3.23 | -13.46 | 0.01 | 0.0 | 0.0 | 2.48 | 0.0 | 2.9 | 0 | 0 | 0 | 0.78 | 0.0 | 16.42 | 0.45 | 25.0 | 7.14 | 1.23 | 7.89 | 12.84 | -0.71 | 5.33 | 8.97 | -0.26 | 33.33 | 27.78 | 0.00 | 0 | 0 |
22Q2 (11) | 1.1 | 2.8 | -9.84 | 0.09 | -35.71 | -30.77 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 0.8 | 6.67 | 17.65 | 0.06 | 0.0 | 100.0 | 0.44 | 10.0 | 51.72 | 16.12 | 5.16 | 72.29 | 0.29 | 7.41 | 26.09 | 0 | 0 | 0 | 0.93 | -4.12 | -13.89 | 0.01 | 0.0 | 0.0 | 2.48 | 2.9 | 7.83 | 0 | 0 | 0 | 0.78 | 16.42 | 27.87 | 0.36 | -34.55 | -47.83 | 1.14 | -6.56 | -12.31 | -0.75 | -1.35 | 1.32 | -0.39 | -105.26 | -457.14 | 0.00 | 0 | 0 |
22Q1 (10) | 1.07 | 9.18 | -7.76 | 0.14 | 55.56 | 7.69 | 0.13 | 0.0 | -13.33 | 0 | 0 | 0 | 0.75 | 0.0 | -10.71 | 0.06 | -14.29 | -33.33 | 0.4 | 2.56 | -6.98 | 15.33 | 6.1 | 6.92 | 0.27 | 0.0 | 8.0 | 0 | 0 | 0 | 0.97 | -3.96 | -12.61 | 0.01 | 0.0 | 0.0 | 2.41 | 0.0 | 4.78 | 0 | 0 | 0 | 0.67 | 0.0 | 9.84 | 0.55 | 12.24 | -17.91 | 1.22 | 5.17 | -4.69 | -0.74 | 5.13 | -1.37 | -0.19 | 34.48 | -216.67 | 0.00 | 0 | 0 |
21Q4 (9) | 0.98 | -9.26 | -6.67 | 0.09 | -30.77 | -50.0 | 0.13 | -7.14 | -13.33 | 0 | 0 | 0 | 0.75 | 74.42 | -6.25 | 0.07 | 800.0 | -12.5 | 0.39 | 14.71 | -18.75 | 14.44 | 16.83 | -15.14 | 0.27 | 8.0 | -3.57 | 0 | 0 | 0 | 1.01 | -2.88 | -11.4 | 0.01 | 0.0 | 0.0 | 2.41 | 0.0 | 4.78 | 0 | 0 | 0 | 0.67 | 0.0 | 9.84 | 0.49 | 16.67 | -15.52 | 1.16 | 6.42 | -2.52 | -0.78 | 0.0 | -16.42 | -0.29 | 19.44 | -222.22 | 0.00 | 0 | 0 |
21Q3 (8) | 1.08 | -11.48 | 1.89 | 0.13 | 0.0 | -27.78 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 0.43 | -36.76 | -44.87 | -0.01 | -133.33 | -112.5 | 0.34 | 17.24 | -20.93 | 12.36 | 32.16 | -18.63 | 0.25 | 8.7 | -13.79 | 0 | 0 | 0 | 1.04 | -3.7 | -11.86 | 0.01 | 0.0 | 0.0 | 2.41 | 4.78 | 4.78 | 0 | 0 | 0 | 0.67 | 9.84 | 9.84 | 0.42 | -39.13 | -16.0 | 1.09 | -16.15 | -1.8 | -0.78 | -2.63 | -13.04 | -0.36 | -414.29 | -89.47 | 0.00 | 0 | 0 |
21Q2 (7) | 1.22 | 5.17 | 20.79 | 0.13 | 0.0 | -18.75 | 0.14 | -6.67 | -12.5 | 0 | 0 | 0 | 0.68 | -19.05 | 17.24 | 0.03 | -66.67 | 50.0 | 0.29 | -32.56 | -9.38 | 9.35 | -34.73 | 0 | 0.23 | -8.0 | -25.81 | 0 | 0 | 0 | 1.08 | -2.7 | -11.48 | 0.01 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0.61 | 0.0 | 0.0 | 0.69 | 2.99 | 64.29 | 1.3 | 1.56 | 26.21 | -0.76 | -4.11 | -7.04 | -0.07 | -16.67 | 75.86 | 0.00 | 0 | 0 |
21Q1 (6) | 1.16 | 10.48 | 17.17 | 0.13 | -27.78 | -7.14 | 0.15 | 0.0 | -21.05 | 0 | 0 | 0 | 0.84 | 5.0 | 27.27 | 0.09 | 12.5 | 125.0 | 0.43 | -10.42 | 22.86 | 14.33 | -15.79 | 0 | 0.25 | -10.71 | -26.47 | 0 | 0 | 0 | 1.11 | -2.63 | -11.9 | 0.01 | 0.0 | 0.0 | 2.3 | 0.0 | 4.07 | 0 | 0 | 0 | 0.61 | 0.0 | 3.39 | 0.67 | 15.52 | 4.69 | 1.28 | 7.56 | 4.07 | -0.73 | -8.96 | -5.8 | -0.06 | 33.33 | -20.0 | 0.00 | 0 | 0 |
20Q4 (5) | 1.05 | -0.94 | -4.55 | 0.18 | 0.0 | 28.57 | 0.15 | 0.0 | -34.78 | 0 | 0 | 0 | 0.8 | 2.56 | -1.23 | 0.08 | 0.0 | 60.0 | 0.48 | 11.63 | 26.32 | 17.02 | 12.02 | 0 | 0.28 | -3.45 | -12.5 | 0 | 0 | 0 | 1.14 | -3.39 | -11.63 | 0.01 | 0.0 | 0.0 | 2.3 | 0.0 | 4.07 | 0 | 0 | 0 | 0.61 | 0.0 | 3.39 | 0.58 | 16.0 | -4.92 | 1.19 | 7.21 | -0.83 | -0.67 | 2.9 | -9.84 | -0.09 | 52.63 | 0 | 0.00 | 0 | 0 |
20Q3 (4) | 1.06 | 4.95 | 0.0 | 0.18 | 12.5 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 0.78 | 34.48 | 0.0 | 0.08 | 300.0 | 0.0 | 0.43 | 34.38 | 0.0 | 15.19 | 0 | 0.0 | 0.29 | -6.45 | 0.0 | 0 | 0 | 0.0 | 1.18 | -3.28 | 0.0 | 0.01 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.5 | 19.05 | 0.0 | 1.11 | 7.77 | 0.0 | -0.69 | 2.82 | 0.0 | -0.19 | 34.48 | 0.0 | 0.00 | 0 | 0.0 |