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) | 5.77 | 18.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.11 | 9.45 | 0.62 | 0.0 | 2.08 | 2.46 | 25.65 | -6.38 | 1.18 | 10.28 | 0 | 0 | 0 | 0 | 0.54 | -15.62 | 3.84 | 0.0 | 1.22 | 5.17 | 0.04 | 0 | 0.82 | -27.43 | 2.09 | -8.33 | 0.56 | 143.48 | 1.38 | 1.47 | 0.13 | 97.85 |
2022 (9) | 4.89 | 28.01 | 0.2 | 0 | 0.19 | 0 | 0 | 0 | 7.41 | 79.42 | 0.62 | 31.91 | 2.03 | 105.05 | 27.40 | 14.29 | 1.07 | 46.58 | 0 | 0 | 0.1 | 0 | 0.64 | 1500.0 | 3.84 | 0.0 | 1.16 | 2.65 | 0 | 0 | 1.13 | 1.8 | 2.28 | 1.79 | 0.23 | 43.75 | 1.36 | 7.09 | 0.06 | 0 |
2021 (8) | 3.82 | -3.78 | 0 | 0 | 0 | 0 | 0 | 0 | 4.13 | -7.81 | 0.47 | -24.19 | 0.99 | -9.17 | 23.97 | -1.48 | 0.73 | -6.41 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 3.84 | 0.0 | 1.13 | 16.49 | 0 | 0 | 1.11 | -34.71 | 2.24 | -16.1 | 0.16 | -5.88 | 1.27 | -32.09 | 0.00 | 0 |
2020 (7) | 3.97 | 77.23 | 0 | 0 | 0 | 0 | 0 | 0 | 4.48 | -11.81 | 0.62 | -27.06 | 1.09 | -7.63 | 24.33 | 4.74 | 0.78 | 32.2 | 0 | 0 | 0 | 0 | 0.06 | -25.0 | 3.84 | 0.0 | 0.97 | 10.23 | 0 | 0 | 1.7 | 95.4 | 2.67 | 52.57 | 0.17 | -84.11 | 1.87 | -3.61 | 0.00 | 0 |
2019 (6) | 2.24 | 3.7 | 0 | 0 | 0 | 0 | 0 | 0 | 5.08 | -1.55 | 0.85 | 46.55 | 1.18 | 1.72 | 23.23 | 3.33 | 0.59 | 25.53 | 0 | 0 | 0 | 0 | 0.08 | -27.27 | 3.84 | 0.0 | 0.88 | 6.02 | 0 | 0 | 0.87 | 26.09 | 1.75 | 15.89 | 1.07 | -15.75 | 1.94 | -1.02 | 0.00 | 0 |
2018 (5) | 2.16 | -45.32 | 0 | 0 | 0 | 0 | 0 | 0 | 5.16 | 6.17 | 0.58 | -10.77 | 1.16 | -15.33 | 22.48 | -20.25 | 0.47 | -25.4 | 0 | 0 | 0 | 0 | 0.11 | -15.38 | 3.84 | 0.0 | 0.83 | 9.21 | 0 | 0 | 0.69 | -29.59 | 1.51 | -13.22 | 1.27 | -1.55 | 1.96 | -13.66 | 0.00 | 0 |
2017 (4) | 3.95 | 22.29 | 0 | 0 | 0 | 0 | 0 | 0 | 4.86 | -1.22 | 0.65 | -53.9 | 1.37 | -5.52 | 28.19 | -4.35 | 0.63 | 50.0 | 0 | 0 | 0 | 0 | 0.13 | -18.75 | 3.84 | 0.0 | 0.76 | 22.58 | 0 | 0 | 0.98 | -40.96 | 1.74 | -23.68 | 1.29 | -65.96 | 2.27 | -58.35 | 0.00 | 0 |
2016 (3) | 3.23 | 21.89 | 0 | 0 | 0 | 0 | 0 | 0 | 4.92 | -4.28 | 1.41 | 69.88 | 1.45 | 12.4 | 29.47 | 17.43 | 0.42 | 2.44 | 0 | 0 | 0 | 0 | 0.16 | -20.0 | 3.84 | 0.0 | 0.62 | 14.81 | 0 | 0 | 1.66 | 45.61 | 2.28 | 35.71 | 3.79 | 7.67 | 5.45 | 16.95 | 0.00 | 0 |
2015 (2) | 2.65 | 26.79 | 0 | 0 | 0 | 0 | 0 | 0 | 5.14 | -8.54 | 0.83 | 12.16 | 1.29 | -16.23 | 25.10 | -8.41 | 0.41 | 17.14 | 0.28 | -57.58 | 0 | 0 | 0.2 | -16.67 | 3.84 | 0.0 | 0.54 | 17.39 | 0 | 0 | 1.14 | -0.87 | 1.68 | 3.7 | 3.52 | 0 | 4.66 | 305.22 | 0.00 | 0 |
2014 (1) | 2.09 | -31.02 | 0 | 0 | 0 | 0 | 0 | 0 | 5.62 | -5.86 | 0.74 | -32.73 | 1.54 | -9.94 | 27.40 | -4.33 | 0.35 | -22.22 | 0.66 | 0 | 0 | 0 | 0.24 | -22.58 | 3.84 | 0.0 | 0.46 | 31.43 | 0 | 0 | 1.15 | -27.67 | 1.62 | -16.92 | 0 | 0 | 1.15 | -27.67 | 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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23Q4 (20) | 5.77 | 11.39 | 18.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.43 | 257.26 | 11.03 | 0.16 | -5.88 | 100.0 | 2.08 | 87.39 | 2.46 | 25.65 | 77.22 | -6.38 | 1.18 | 53.25 | 10.28 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.54 | 350.0 | -15.62 | 3.84 | 0.0 | 0.0 | 1.22 | 0.0 | 5.17 | 0.04 | 0.0 | 0 | 0.82 | -11.83 | -27.43 | 2.09 | -5.0 | -8.33 | 0.56 | 229.41 | 143.48 | 1.38 | 25.45 | 1.47 | 0.13 | 0 | 97.85 |
23Q3 (19) | 5.18 | -11.3 | 26.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.24 | -2.36 | 10.71 | 0.17 | -5.56 | -5.56 | 1.11 | 2.78 | 14.43 | 14.47 | 1.17 | -32.86 | 0.77 | 8.45 | 22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -7.69 | 50.0 | 3.84 | 0.0 | 0.0 | 1.22 | 0.0 | 5.17 | 0.04 | 0.0 | 0 | 0.93 | 24.0 | -11.43 | 2.2 | 8.91 | 0.0 | 0.17 | -32.0 | 1800.0 | 1.1 | 10.0 | 5.77 | 0.00 | 0 | 0 |
23Q2 (18) | 5.84 | 53.28 | 41.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.27 | 8.55 | 15.45 | 0.18 | 63.64 | 12.5 | 1.08 | -6.09 | 6.93 | 14.30 | -8.2 | -38.11 | 0.71 | 18.33 | 14.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -7.14 | 44.44 | 3.84 | 0.0 | 0.0 | 1.22 | 5.17 | 5.17 | 0.04 | 0 | 0 | 0.75 | -39.02 | -12.79 | 2.02 | -15.48 | 0.0 | 0.25 | 316.67 | 212.5 | 1.0 | -22.48 | 6.38 | 0.00 | 0 | 0 |
23Q1 (17) | 3.81 | -22.09 | -0.26 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.17 | -70.68 | -2.5 | 0.11 | 37.5 | -42.11 | 1.15 | -43.35 | 2.68 | 15.58 | -43.12 | -39.9 | 0.6 | -43.93 | -1.64 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.14 | -78.12 | 55.56 | 3.84 | 0.0 | 0.0 | 1.16 | 0.0 | 2.65 | 0 | 0 | 0 | 1.23 | 8.85 | -5.38 | 2.39 | 4.82 | -1.65 | 0.06 | -73.91 | -33.33 | 1.29 | -5.15 | -7.19 | 0.00 | -100.0 | 0 |
22Q4 (16) | 4.89 | 19.56 | 28.01 | 0.2 | 0 | 0 | 0.19 | 0 | 0 | 0 | 0 | 0 | 3.99 | 256.25 | 269.44 | 0.08 | -55.56 | -42.86 | 2.03 | 109.28 | 105.05 | 27.40 | 27.09 | 14.56 | 1.07 | 69.84 | 46.58 | 0 | 0 | 0 | 0.1 | 0 | 0 | 0.64 | 700.0 | 1500.0 | 3.84 | 0.0 | 0.0 | 1.16 | 0.0 | 2.65 | 0 | 0 | 0 | 1.13 | 7.62 | 1.8 | 2.28 | 3.64 | 1.79 | 0.23 | 2400.0 | 43.75 | 1.36 | 30.77 | 7.09 | 0.06 | 0 | 0 |
22Q3 (15) | 4.09 | -0.97 | -8.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | 1.82 | 13.13 | 0.18 | 12.5 | 80.0 | 0.97 | -3.96 | 5.43 | 21.56 | -6.73 | 0.98 | 0.63 | 1.61 | -13.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | 100.0 | 3.84 | 0.0 | 0.0 | 1.16 | 0.0 | 2.65 | 0 | 0 | 0 | 1.05 | 22.09 | -19.85 | 2.2 | 8.91 | -9.84 | -0.01 | -112.5 | -120.0 | 1.04 | 10.64 | -23.53 | 0.00 | 0 | 0 |
22Q2 (14) | 4.13 | 8.12 | -8.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.1 | -8.33 | 4.76 | 0.16 | -15.79 | 23.08 | 1.01 | -9.82 | -1.94 | 23.11 | -10.85 | -3.06 | 0.62 | 1.64 | -4.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 80.0 | 3.84 | 0.0 | 0.0 | 1.16 | 2.65 | 2.65 | 0 | 0 | 0 | 0.86 | -33.85 | -28.93 | 2.02 | -16.87 | -13.68 | 0.08 | -11.11 | -38.46 | 0.94 | -32.37 | -29.85 | 0.00 | 0 | 0 |
22Q1 (13) | 3.82 | 0.0 | -6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.2 | 11.11 | 17.65 | 0.19 | 35.71 | 90.0 | 1.12 | 13.13 | 8.74 | 25.93 | 8.42 | 5.21 | 0.61 | -16.44 | -18.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 125.0 | 50.0 | 3.84 | 0.0 | 0.0 | 1.13 | 0.0 | 16.49 | 0 | 0 | 0 | 1.3 | 17.12 | -27.37 | 2.43 | 8.48 | -11.96 | 0.09 | -43.75 | -50.0 | 1.39 | 9.45 | -29.44 | 0.00 | 0 | 0 |
21Q4 (12) | 3.82 | -14.35 | -3.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.08 | 9.09 | -13.6 | 0.14 | 40.0 | 0.0 | 0.99 | 7.61 | -9.17 | 23.91 | 12.03 | -1.72 | 0.73 | 0.0 | -6.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -33.33 | 3.84 | 0.0 | 0.0 | 1.13 | 0.0 | 16.49 | 0 | 0 | 0 | 1.11 | -15.27 | -34.71 | 2.24 | -8.2 | -16.1 | 0.16 | 220.0 | -5.88 | 1.27 | -6.62 | -32.09 | 0.00 | 0 | 0 |
21Q3 (11) | 4.46 | -1.55 | 30.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.99 | -5.71 | -1.0 | 0.1 | -23.08 | -37.5 | 0.92 | -10.68 | 2.22 | 21.35 | -10.47 | 4.83 | 0.73 | 12.31 | -17.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | -42.86 | 3.84 | 0.0 | 0.0 | 1.13 | 0.0 | 16.49 | 0 | 0 | 0 | 1.31 | 8.26 | 1.55 | 2.44 | 4.27 | 7.96 | 0.05 | -61.54 | -86.84 | 1.36 | 1.49 | -18.56 | 0.00 | 0 | 0 |
21Q2 (10) | 4.53 | 10.49 | 64.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.05 | 2.94 | 15.38 | 0.13 | 30.0 | 62.5 | 1.03 | 0.0 | 10.75 | 23.84 | -3.24 | 21.26 | 0.65 | -13.33 | -21.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | -28.57 | 3.84 | 0.0 | 0.0 | 1.13 | 16.49 | 16.49 | 0 | 0 | 0 | 1.21 | -32.4 | 236.11 | 2.34 | -15.22 | 75.94 | 0.13 | -27.78 | -89.76 | 1.34 | -31.98 | -17.79 | 0.00 | 0 | 0 |
21Q1 (9) | 4.1 | 3.27 | 99.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | -18.4 | -22.73 | 0.1 | -28.57 | -58.33 | 1.03 | -5.5 | -16.94 | 24.64 | 1.28 | -0.24 | 0.75 | -3.85 | 31.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | -25.0 | 3.84 | 0.0 | 0.0 | 0.97 | 0.0 | 10.23 | 0 | 0 | 0 | 1.79 | 5.29 | 70.48 | 2.76 | 3.37 | 42.27 | 0.18 | 5.88 | 5.88 | 1.97 | 5.35 | 61.48 | 0.00 | 0 | 0 |
20Q4 (8) | 3.97 | 16.08 | 77.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.25 | 25.0 | 5.04 | 0.14 | -12.5 | 180.0 | 1.09 | 21.11 | -7.63 | 24.33 | 19.49 | 4.54 | 0.78 | -11.36 | 32.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | -25.0 | 3.84 | 0.0 | 0.0 | 0.97 | 0.0 | 10.23 | 0 | 0 | 0 | 1.7 | 31.78 | 95.4 | 2.67 | 18.14 | 52.57 | 0.17 | -55.26 | -84.11 | 1.87 | 11.98 | -3.61 | 0.00 | 0 | 0 |
20Q3 (7) | 3.42 | 24.36 | 50.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.0 | 9.89 | -23.66 | 0.16 | 100.0 | -65.22 | 0.9 | -3.23 | -23.08 | 20.36 | 3.56 | 0 | 0.88 | 6.02 | 91.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -22.22 | 3.84 | 0.0 | 0.0 | 0.97 | 0.0 | 10.23 | 0 | 0 | 0 | 1.29 | 258.33 | 59.26 | 2.26 | 69.92 | 32.94 | 0.38 | -70.08 | -64.15 | 1.67 | 2.45 | -10.7 | 0.00 | 0 | 0 |
20Q2 (6) | 2.75 | 33.5 | 6.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | -31.06 | -24.17 | 0.08 | -66.67 | 0.0 | 0.93 | -25.0 | -19.13 | 19.66 | -20.4 | 0 | 0.83 | 45.61 | 97.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | -22.22 | 3.84 | 0.0 | 0.0 | 0.97 | 10.23 | 10.23 | 0 | 0 | 0 | 0.36 | -65.71 | 2.86 | 1.33 | -31.44 | 7.26 | 1.27 | 647.06 | -0.78 | 1.63 | 33.61 | 0.0 | 0.00 | 0 | 0 |
20Q1 (5) | 2.06 | -8.04 | -14.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.32 | 10.92 | -3.65 | 0.24 | 380.0 | -4.0 | 1.24 | 5.08 | -2.36 | 24.70 | 6.13 | 0 | 0.57 | -3.39 | 35.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | -20.0 | 3.84 | 0.0 | 0.0 | 0.88 | 0.0 | 6.02 | 0 | 0 | 0 | 1.05 | 20.69 | 11.7 | 1.94 | 10.86 | 9.6 | 0.17 | -84.11 | -88.96 | 1.22 | -37.11 | -50.81 | 0.00 | 0 | 0 |
19Q4 (4) | 2.24 | -1.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.19 | -9.16 | 0.0 | 0.05 | -89.13 | 0.0 | 1.18 | 0.85 | 0.0 | 23.27 | 0 | 0.0 | 0.59 | 28.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.08 | -11.11 | 0.0 | 3.84 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.87 | 7.41 | 0.0 | 1.75 | 2.94 | 0.0 | 1.07 | 0.94 | 0.0 | 1.94 | 3.74 | 0.0 | 0.00 | 0 | 0.0 |