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) | 0.55 | -86.52 | 23.2 | 59.12 | 0 | 0 | 0 | 0 | 3.16 | -46.89 | -0.65 | 0 | 0 | 0 | 0.00 | 0 | 55.57 | 76.02 | 0 | 0 | 40.0 | 0.0 | 0 | 0 | 9.12 | 0.0 | 0.38 | 1166.67 | 0 | 0 | 2.33 | -45.18 | 2.71 | -36.68 | 0 | 0 | 2.33 | -45.18 | 0.00 | 0 |
2022 (9) | 4.08 | 229.03 | 14.58 | -14.79 | 0 | 0 | 0 | 0 | 5.95 | 4858.33 | 3.74 | 1146.67 | 0.12 | 0 | 2.02 | 0 | 31.57 | 7.49 | 0 | 0 | 40.0 | 100.0 | 0 | 0 | 9.12 | 28.09 | 0.03 | 0 | 0 | 0 | 4.25 | 459.21 | 4.28 | 463.16 | 0 | 0 | 4.25 | 687.04 | 0.00 | 0 |
2021 (8) | 1.24 | 1.64 | 17.11 | 52.5 | 0 | 0 | 0 | 0 | 0.12 | -87.76 | 0.3 | -34.78 | 0 | 0 | 0.00 | 0 | 29.37 | 72.66 | 0 | 0 | 20.0 | 0 | 0 | 0 | 7.12 | -30.47 | 0 | 0 | 0 | 0 | 0.76 | 0 | 0.76 | 0 | -0.22 | 0 | 0.54 | 0 | 0.00 | 0 |
2020 (7) | 1.22 | 771.43 | 11.22 | 0 | 0 | 0 | 0 | 0 | 0.98 | 0 | 0.46 | 0 | 0 | 0 | 0.00 | 0 | 17.01 | 725.73 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0 | 0 | 0 | 0 | -4.66 | 0 | -4.66 | 0 | -0.22 | 0 | -4.88 | 0 | 0.00 | 0 |
2019 (6) | 0.14 | -93.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.11 | 0 | 0 | 0 | 0.00 | 0 | 2.06 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0 | 0 | 0 | 0 | -5.69 | 0 | -5.69 | 0 | -0.22 | 0 | -5.91 | 0 | 0.00 | 0 |
2018 (5) | 2.22 | 11.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.12 | 0 | 0 | 0 | 0.00 | 0 | 2.06 | -0.48 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0 | 0 | 0 | 0 | -5.59 | 0 | -5.59 | 0 | -0.22 | 0 | -5.81 | 0 | 0.00 | 0 |
2017 (4) | 2.0 | -5.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.06 | 0 | 0 | 0 | 0.00 | 0 | 2.07 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0 | 0 | 0 | 0 | -5.69 | 0 | -5.69 | 0 | 0 | 0 | -5.69 | 0 | 0.00 | 0 |
2016 (3) | 2.12 | 1.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.07 | 0 | 0 | 0 | 0.00 | 0 | 2.07 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0 | 0 | 0 | 0 | -5.63 | 0 | -5.63 | 0 | 0 | 0 | -5.63 | 0 | 0.00 | 0 |
2015 (2) | 2.08 | 25.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | 100.0 | 0.11 | 175.0 | 0 | 0 | 0.00 | 0 | 2.07 | -2.82 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0 | 0 | 0 | 0 | -5.56 | 0 | -5.56 | 0 | 0 | 0 | -5.56 | 0 | 0.00 | 0 |
2014 (1) | 1.66 | 201.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -80.33 | 0.04 | -86.67 | 0 | 0 | 0.00 | 0 | 2.13 | 121.88 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0 | 0 | 0 | 0 | -5.67 | 0 | -5.67 | 0 | 0 | 0 | -5.67 | 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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23Q4 (20) | 0.55 | -87.03 | -86.52 | 23.2 | 4.88 | 59.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -42.86 | -88.57 | -0.27 | -17.39 | -440.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 55.57 | 45.66 | 76.02 | 0 | 0 | 0 | 40.0 | 0.0 | 0.0 | 0 | 0 | 0 | 9.12 | 0.0 | 0.0 | 0.38 | -5.0 | 1166.67 | 0 | 0 | 0 | 2.33 | -9.69 | -45.18 | 2.71 | -9.36 | -36.68 | 0 | 0 | 0 | 2.33 | -9.69 | -45.18 | 0.00 | 0 | 0 |
23Q3 (19) | 4.24 | 45.21 | 595.08 | 22.12 | 32.69 | 56.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | 0 | 0 | -0.23 | 36.11 | -4.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 38.15 | 12.84 | 20.8 | 0 | 0 | 0 | 40.0 | 0.0 | 0.0 | 0 | 0 | 0 | 9.12 | 0.0 | 28.09 | 0.4 | 0.0 | 1233.33 | 0 | 0 | 0 | 2.58 | -8.19 | -40.0 | 2.99 | -6.85 | -30.95 | 0 | 0 | 0 | 2.58 | -8.19 | -40.0 | 0.00 | 0 | 0 |
23Q2 (18) | 2.92 | -44.17 | 156.14 | 16.67 | 18.39 | 17.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.36 | -271.43 | -109.02 | 0 | 0 | 0 | 0.00 | 0 | 0 | 33.81 | 13.84 | 9.67 | 0 | 0 | 0 | 40.0 | 0.0 | 0.0 | 0 | 0 | 0 | 9.12 | 0.0 | 28.09 | 0.4 | 1233.33 | 1233.33 | 0 | 0 | 0 | 2.81 | -37.0 | -40.72 | 3.21 | -28.51 | -32.7 | 0 | 0 | 100.0 | 2.81 | -37.0 | -37.83 | 0.00 | 0 | 0 |
23Q1 (17) | 5.23 | 28.19 | 407.77 | 14.08 | -3.43 | -17.66 | 0 | 0 | 0 | 0 | 0 | 0 | 2.72 | 94.29 | 0 | 0.21 | 520.0 | 2000.0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 29.7 | -5.92 | -2.24 | 0 | 0 | 0 | 40.0 | 0.0 | 0.0 | 0 | 0 | 0 | 9.12 | 0.0 | 28.09 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 4.46 | 4.94 | 479.22 | 4.49 | 4.91 | 483.12 | 0 | 0 | 100.0 | 4.46 | 4.94 | 710.91 | 0.00 | 0 | 0 |
22Q4 (16) | 4.08 | 568.85 | 229.03 | 14.58 | 2.97 | -14.79 | 0 | 0 | 0 | 0 | 0 | 0 | 1.4 | 0 | 1066.67 | -0.05 | 77.27 | -123.81 | 0.12 | 0 | 0 | 2.01 | 0 | 0 | 31.57 | -0.03 | 7.49 | 0 | 0 | 0 | 40.0 | 0.0 | 100.0 | 0 | 0 | 0 | 9.12 | 28.09 | 28.09 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 4.25 | -1.16 | 459.21 | 4.28 | -1.15 | 463.16 | 0 | 0 | 100.0 | 4.25 | -1.16 | 687.04 | 0.00 | 0 | 0 |
22Q3 (15) | 0.61 | -46.49 | 12.96 | 14.16 | 0.0 | 3.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.22 | -105.51 | -237.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 31.58 | 2.43 | 25.47 | 0 | 0 | 0 | 40.0 | 0.0 | 0 | 0 | 0 | 0 | 7.12 | 0.0 | 39.06 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 4.3 | -9.28 | 681.82 | 4.33 | -9.22 | 687.27 | 0 | 100.0 | 100.0 | 4.3 | -4.87 | 1203.03 | 0.00 | 0 | 0 |
22Q2 (14) | 1.14 | 10.68 | 21.28 | 14.16 | -17.19 | 15.88 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 0 | 0 | 3.99 | 39800.0 | 10075.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 30.83 | 1.48 | 70.05 | 0 | 0 | 0 | 40.0 | 0.0 | 0 | 0 | 0 | 0 | 7.12 | 0.0 | 39.06 | 0.03 | 0 | 0 | 0 | 0 | 0 | 4.74 | 515.58 | 1115.38 | 4.77 | 519.48 | 1123.08 | -0.22 | 0.0 | 0.0 | 4.52 | 721.82 | 2558.82 | 0.00 | 0 | 0 |
22Q1 (13) | 1.03 | -16.94 | -37.2 | 17.1 | -0.06 | 39.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.01 | -95.24 | 133.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 30.38 | 3.44 | 73.9 | 0 | 0 | 0 | 40.0 | 100.0 | 0 | 0 | 0 | 0 | 7.12 | 0.0 | 39.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.77 | 1.32 | 79.07 | 0.77 | 1.32 | 79.07 | -0.22 | 0.0 | 0.0 | 0.55 | 1.85 | 161.9 | 0.00 | 0 | 0 |
21Q4 (12) | 1.24 | 129.63 | 1.64 | 17.11 | 24.71 | 52.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0 | 0 | 0.21 | 31.25 | 625.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 29.37 | 16.69 | 72.66 | 0 | 0 | 0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 7.12 | 39.06 | -30.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | 38.18 | 116.31 | 0.76 | 38.18 | 116.31 | -0.22 | 0.0 | 0.0 | 0.54 | 63.64 | 111.07 | 0.00 | 0 | 0 |
21Q3 (11) | 0.54 | -42.55 | 12.5 | 13.72 | 12.27 | 365.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 500.0 | 633.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 25.17 | 38.83 | 283.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.12 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.55 | 41.03 | 110.58 | 0.55 | 41.03 | 110.58 | -0.22 | 0.0 | 0.0 | 0.33 | 94.12 | 106.09 | 0.00 | 0 | 0 |
21Q2 (10) | 0.94 | -42.68 | 526.67 | 12.22 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.04 | -33.33 | -180.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 18.13 | 3.78 | 288.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.12 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | -9.3 | 107.54 | 0.39 | -9.3 | 107.54 | -0.22 | 0.0 | 0.0 | 0.17 | -19.05 | 103.15 | 0.00 | 0 | 0 |
21Q1 (9) | 1.64 | 34.43 | 130.99 | 12.22 | 8.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.03 | 25.0 | -106.38 | 0 | 0 | 0 | 0.00 | 0 | 0 | 17.47 | 2.7 | 898.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.12 | -50.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | 109.23 | 108.24 | 0.43 | 109.23 | 108.24 | -0.22 | 0.0 | 0.0 | 0.21 | 104.3 | 103.86 | 0.00 | 0 | 0 |
20Q4 (8) | 1.22 | 154.17 | 771.43 | 11.22 | 280.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.04 | -33.33 | -300.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 17.01 | 159.3 | 725.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.66 | 10.38 | 18.1 | -4.66 | 10.38 | 18.1 | -0.22 | 0.0 | 0.0 | -4.88 | 9.96 | 17.43 | 0.00 | 0 | 0 |
20Q3 (7) | 0.48 | 220.0 | -77.46 | 2.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.03 | -160.0 | 66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 | 6.56 | 40.47 | 218.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.2 | -0.58 | 8.45 | -5.2 | -0.58 | 8.45 | -0.22 | 0.0 | 0.0 | -5.42 | -0.56 | 8.14 | 0.00 | 0 | 0 |
20Q2 (6) | 0.15 | -78.87 | -93.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -83.53 | 0 | 0.05 | -89.36 | 600.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 4.67 | 166.86 | 126.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.17 | 0.96 | 7.51 | -5.17 | 0.96 | 7.51 | -0.22 | 0.0 | 0.0 | -5.39 | 0.92 | 7.23 | 0.00 | 0 | 0 |
20Q1 (5) | 0.71 | 407.14 | -68.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.85 | 0 | 0 | 0.47 | 4800.0 | 4600.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 1.75 | -15.05 | -15.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.24 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.22 | 8.26 | 6.28 | -5.22 | 8.26 | 6.28 | -0.22 | 0.0 | 0.0 | -5.44 | 7.95 | 6.04 | 0.00 | 0 | 0 |
19Q4 (4) | 0.14 | -93.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.01 | 88.89 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 2.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.69 | -0.18 | 0.0 | -5.69 | -0.18 | 0.0 | -0.22 | 0.0 | 0.0 | -5.91 | -0.17 | 0.0 | 0.00 | 0 | 0.0 |