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) | 4.53 | -18.08 | 0 | 0 | 0.13 | 0.0 | 0 | 0 | 21.58 | 14.54 | 1.32 | 13.79 | 0.61 | 35.56 | 2.83 | 18.34 | 0.55 | -6.78 | 0.3 | 0 | 1.25 | -9.42 | 0.36 | 227.27 | 3.01 | 36.82 | 0.48 | 33.33 | 0 | 0 | 2.47 | 1.65 | 2.94 | 5.0 | 0.01 | 0.0 | 2.48 | 1.64 | 0.00 | 0 |
2022 (9) | 5.53 | 19.44 | 0 | 0 | 0.13 | 225.0 | 0 | 0 | 18.84 | 20.69 | 1.16 | 58.9 | 0.45 | 28.57 | 2.39 | 6.53 | 0.59 | 20.41 | 0 | 0 | 1.38 | -8.61 | 0.11 | 175.0 | 2.2 | 10.0 | 0.36 | 24.14 | 0 | 0 | 2.43 | 24.62 | 2.8 | 25.0 | 0.01 | 0 | 2.44 | 25.13 | 0.00 | 0 |
2021 (8) | 4.63 | 34.99 | 0 | 0 | 0.04 | 0 | 0 | 0 | 15.61 | 5.47 | 0.73 | 2.82 | 0.35 | 52.17 | 2.24 | 44.28 | 0.49 | 19.51 | 0 | 0 | 1.51 | -2.58 | 0.04 | 300.0 | 2.0 | 0.0 | 0.29 | 31.82 | 0 | 0 | 1.95 | 15.38 | 2.24 | 17.28 | 0 | 0 | 1.95 | 15.38 | 0.00 | 0 |
2020 (7) | 3.43 | 64.11 | 0 | 0 | 0 | 0 | 0 | 0 | 14.8 | 14.02 | 0.71 | 12.7 | 0.23 | 53.33 | 1.55 | 34.48 | 0.41 | 0.0 | 0 | 0 | 1.55 | -34.6 | 0.01 | -50.0 | 2.0 | 11.11 | 0.22 | 37.5 | 0 | 0 | 1.69 | 37.4 | 1.91 | 38.41 | 0 | 0 | 1.69 | 37.4 | 0.00 | 0 |
2019 (6) | 2.09 | 27.44 | 0 | 0 | 0.14 | 0.0 | 0 | 0 | 12.98 | 14.46 | 0.63 | 12.5 | 0.15 | 15.38 | 1.16 | 0.81 | 0.41 | 78.26 | 0 | 0 | 2.37 | 58.0 | 0.02 | -33.33 | 1.8 | 0.0 | 0.16 | 60.0 | 0 | 0 | 1.23 | 17.14 | 1.38 | 20.0 | 0 | 0 | 1.23 | 17.14 | 0.00 | 0 |
2018 (5) | 1.64 | -49.69 | 0 | 0 | 0.14 | -88.52 | 0 | 0 | 11.34 | 14.31 | 0.56 | 21.74 | 0.13 | 44.44 | 1.15 | 26.36 | 0.23 | -11.54 | 0 | 0 | 1.5 | -8.54 | 0.03 | 200.0 | 1.8 | 0.0 | 0.1 | 100.0 | 0 | 0 | 1.05 | 19.32 | 1.15 | 22.34 | 0 | 0 | 1.05 | 19.32 | 0.00 | 0 |
2017 (4) | 3.26 | 49.54 | 0 | 0 | 1.22 | 2340.0 | 0 | 0 | 9.92 | 10.34 | 0.46 | -14.81 | 0.09 | 12.5 | 0.91 | 1.95 | 0.26 | -13.33 | 0 | 0 | 1.64 | -12.77 | 0.01 | 0.0 | 1.8 | 69.81 | 0.05 | 400.0 | 0 | 0 | 0.88 | 87.23 | 0.94 | 95.83 | 0 | 0 | 0.88 | 87.23 | 0.00 | 0 |
2016 (3) | 2.18 | 0 | 0 | 0 | 0.05 | 0 | 0 | 0 | 8.99 | 0 | 0.54 | 0 | 0.08 | 0 | 0.89 | 0 | 0.3 | 0 | 0 | 0 | 1.88 | 0 | 0.01 | 0 | 1.06 | 0 | 0.01 | 0 | 0 | 0 | 0.47 | 0 | 0.48 | 0 | 0 | 0 | 0.47 | 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 | |||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
23Q4 (20) | 4.53 | -3.62 | -18.08 | 0 | -100.0 | 0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.72 | 1.42 | 14.63 | 0.34 | -5.56 | 70.0 | 0.61 | 10.91 | 35.56 | 2.83 | 7.16 | 18.34 | 0.55 | 10.0 | -6.78 | 0.3 | 0 | 0 | 1.25 | -2.34 | -9.42 | 0.36 | -2.7 | 227.27 | 3.01 | 0.0 | 36.82 | 0.48 | 0.0 | 33.33 | 0 | 0 | 0 | 2.47 | 15.42 | 1.65 | 2.94 | 12.21 | 5.0 | 0.01 | -66.67 | 0.0 | 2.48 | 14.29 | 1.64 | 0.00 | 0 | 0 |
23Q3 (19) | 4.7 | 31.65 | -6.19 | 0.3 | 0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 5.64 | 5.42 | 15.34 | 0.36 | 5.88 | 5.88 | 0.55 | 22.22 | 48.65 | 2.64 | 17.83 | 29.19 | 0.5 | 2.04 | 2.04 | 0 | 0 | 0 | 1.28 | -3.03 | -9.22 | 0.37 | 12.12 | 311.11 | 3.01 | 0.0 | 36.82 | 0.48 | 0.0 | 33.33 | 0 | 0 | 0 | 2.14 | 20.22 | -4.04 | 2.62 | 15.93 | 0.77 | 0.03 | 200.0 | 200.0 | 2.17 | 21.23 | -3.12 | 0.00 | 0 | 0 |
23Q2 (18) | 3.57 | -3.25 | -25.16 | 0 | -100.0 | 0 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | 5.35 | 9.86 | 15.05 | 0.34 | 17.24 | 3.03 | 0.45 | 0.0 | 40.62 | 2.24 | -3.48 | 18.59 | 0.49 | -5.77 | 0.0 | 0 | 0 | 0 | 1.32 | -2.22 | -8.97 | 0.33 | 106.25 | 312.5 | 3.01 | 36.82 | 36.82 | 0.48 | 33.33 | 33.33 | 0 | 0 | 0 | 1.78 | -34.56 | -5.82 | 2.26 | -26.86 | 0.44 | 0.01 | 0.0 | 0 | 1.79 | -34.43 | -5.29 | 0.00 | 0 | 0 |
23Q1 (17) | 3.69 | -33.27 | -14.19 | 0.3 | 0 | 50.0 | 0.13 | 0.0 | 62.5 | 0 | 0 | 0 | 4.87 | -2.4 | 12.99 | 0.29 | 45.0 | 3.57 | 0.45 | 0.0 | 36.36 | 2.32 | -2.89 | 13.45 | 0.52 | -11.86 | 6.12 | 0 | 0 | 0 | 1.35 | -2.17 | -8.78 | 0.16 | 45.45 | 433.33 | 2.2 | 0.0 | 10.0 | 0.36 | 0.0 | 24.14 | 0 | 0 | 0 | 2.72 | 11.93 | 21.97 | 3.09 | 10.36 | 22.62 | 0.01 | 0.0 | 0 | 2.73 | 11.89 | 22.42 | 0.00 | 0 | 0 |
22Q4 (16) | 5.53 | 10.38 | 19.44 | 0 | -100.0 | 0 | 0.13 | 0.0 | 225.0 | 0 | 0 | 0 | 4.99 | 2.04 | 16.86 | 0.2 | -41.18 | -35.48 | 0.45 | 21.62 | 28.57 | 2.39 | 16.97 | 6.53 | 0.59 | 20.41 | 20.41 | 0 | 0 | 0 | 1.38 | -2.13 | -8.61 | 0.11 | 22.22 | 175.0 | 2.2 | 0.0 | 10.0 | 0.36 | 0.0 | 24.14 | 0 | 0 | 0 | 2.43 | 8.97 | 24.62 | 2.8 | 7.69 | 25.0 | 0.01 | 0.0 | 0 | 2.44 | 8.93 | 25.13 | 0.00 | 0 | 0 |
22Q3 (15) | 5.01 | 5.03 | 30.47 | 0.3 | 0 | 0.0 | 0.13 | 18.18 | 1200.0 | 0 | 0 | 0 | 4.89 | 5.16 | 31.45 | 0.34 | 3.03 | 183.33 | 0.37 | 15.62 | 0.0 | 2.04 | 8.16 | -15.67 | 0.49 | 0.0 | 44.12 | 0 | 0 | 0 | 1.41 | -2.76 | -8.44 | 0.09 | 12.5 | 350.0 | 2.2 | 0.0 | 10.0 | 0.36 | 0.0 | 24.14 | 0 | 0 | 0 | 2.23 | 17.99 | 36.81 | 2.6 | 15.56 | 34.72 | 0.01 | 0 | 0 | 2.24 | 18.52 | 37.42 | 0.00 | 0 | 0 |
22Q2 (14) | 4.77 | 10.93 | 21.07 | 0 | -100.0 | -100.0 | 0.11 | 37.5 | 0 | 0 | 0 | 0 | 4.65 | 7.89 | 21.09 | 0.33 | 17.86 | 135.71 | 0.32 | -3.03 | 6.67 | 1.89 | -7.66 | -2.14 | 0.49 | 0.0 | 53.12 | 0 | 0 | 0 | 1.45 | -2.03 | -6.45 | 0.08 | 166.67 | 700.0 | 2.2 | 10.0 | 10.0 | 0.36 | 24.14 | 63.64 | 0 | 0 | 0 | 1.89 | -15.25 | -5.03 | 2.25 | -10.71 | 2.27 | 0 | 0 | 0 | 1.89 | -15.25 | -5.03 | 0.00 | 0 | 0 |
22Q1 (13) | 4.3 | -7.13 | 19.78 | 0.2 | 0 | -33.33 | 0.08 | 100.0 | 0 | 0 | 0 | 0 | 4.31 | 0.94 | 14.02 | 0.28 | -9.68 | 86.67 | 0.33 | -5.71 | 37.5 | 2.04 | -8.81 | 29.83 | 0.49 | 0.0 | 36.11 | 0 | 0 | 0 | 1.48 | -1.99 | -4.52 | 0.03 | -25.0 | 200.0 | 2.0 | 0.0 | 0.0 | 0.29 | 0.0 | 31.82 | 0 | 0 | 0 | 2.23 | 14.36 | 21.2 | 2.52 | 12.5 | 22.33 | 0 | 0 | 0 | 2.23 | 14.36 | 21.2 | 0.00 | 0 | 0 |
21Q4 (12) | 4.63 | 20.57 | 34.99 | 0 | -100.0 | 0 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 4.27 | 14.78 | 8.38 | 0.31 | 158.33 | 40.91 | 0.35 | -5.41 | 52.17 | 2.24 | -7.41 | 44.28 | 0.49 | 44.12 | 19.51 | 0 | 0 | 0 | 1.51 | -1.95 | -2.58 | 0.04 | 100.0 | 300.0 | 2.0 | 0.0 | 0.0 | 0.29 | 0.0 | 31.82 | 0 | 0 | 0 | 1.95 | 19.63 | 15.38 | 2.24 | 16.06 | 17.28 | 0 | 0 | 0 | 1.95 | 19.63 | 15.38 | 0.00 | 0 | 0 |
21Q3 (11) | 3.84 | -2.54 | 50.59 | 0.3 | 0.0 | 0 | 0.01 | 0 | -92.86 | 0 | 0 | 0 | 3.72 | -3.12 | -6.77 | 0.12 | -14.29 | -47.83 | 0.37 | 23.33 | 76.19 | 2.42 | 25.51 | 65.12 | 0.34 | 6.25 | -19.05 | 0 | 0 | 0 | 1.54 | -0.65 | -31.86 | 0.02 | 100.0 | 100.0 | 2.0 | 0.0 | 11.11 | 0.29 | 31.82 | 31.82 | 0 | 0 | 0 | 1.63 | -18.09 | 10.88 | 1.93 | -12.27 | 14.2 | 0 | 0 | 0 | 1.63 | -18.09 | 10.88 | 0.00 | 0 | 0 |
21Q2 (10) | 3.94 | 9.75 | 72.05 | 0.3 | 0.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.84 | 1.59 | 8.78 | 0.14 | -6.67 | 16.67 | 0.3 | 25.0 | 76.47 | 1.93 | 22.51 | 56.5 | 0.32 | -11.11 | -27.27 | 0 | 0 | 0 | 1.55 | 0.0 | -32.61 | 0.01 | 0.0 | 0.0 | 2.0 | 0.0 | 11.11 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 1.99 | 8.15 | 59.2 | 2.2 | 6.8 | 50.68 | 0 | 0 | 0 | 1.99 | 8.15 | 59.2 | 0.00 | 0 | 0 |
21Q1 (9) | 3.59 | 4.66 | 75.12 | 0.3 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.78 | -4.06 | 13.17 | 0.15 | -31.82 | 7.14 | 0.24 | 4.35 | 41.18 | 1.57 | 1.34 | 24.97 | 0.36 | -12.2 | -5.26 | 0 | 0 | 0 | 1.55 | 0.0 | -33.48 | 0.01 | 0.0 | -50.0 | 2.0 | 0.0 | 11.11 | 0.22 | 0.0 | 37.5 | 0 | 0 | 0 | 1.84 | 8.88 | 34.31 | 2.06 | 7.85 | 35.53 | 0 | 0 | 0 | 1.84 | 8.88 | 34.31 | 0.00 | 0 | 0 |
20Q4 (8) | 3.43 | 34.51 | 64.11 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.94 | -1.25 | 13.87 | 0.22 | -4.35 | 37.5 | 0.23 | 9.52 | 53.33 | 1.55 | 5.97 | 34.48 | 0.41 | -2.38 | 0.0 | 0 | 0 | 0 | 1.55 | -31.42 | -34.6 | 0.01 | 0.0 | -50.0 | 2.0 | 11.11 | 11.11 | 0.22 | 0.0 | 37.5 | 0 | 0 | 0 | 1.69 | 14.97 | 37.4 | 1.91 | 13.02 | 38.41 | 0 | 0 | 0 | 1.69 | 14.97 | 37.4 | 0.00 | 0 | 0 |
20Q3 (7) | 2.55 | 11.35 | 11.35 | 0 | 0 | 0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 3.99 | 13.03 | 15.32 | 0.23 | 91.67 | 43.75 | 0.21 | 23.53 | 61.54 | 1.47 | 18.96 | 0 | 0.42 | -4.55 | 35.48 | 0 | 0 | 0 | 2.26 | -1.74 | -6.22 | 0.01 | 0.0 | -50.0 | 1.8 | 0.0 | 0.0 | 0.22 | 0.0 | 37.5 | 0 | 0 | 0 | 1.47 | 17.6 | 37.38 | 1.69 | 15.75 | 38.52 | 0 | 0 | 0 | 1.47 | 17.6 | 37.38 | 0.00 | 0 | 0 |
20Q2 (6) | 2.29 | 11.71 | 16.24 | 0 | 0 | -100.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 3.53 | 5.69 | 9.29 | 0.12 | -14.29 | -36.84 | 0.17 | 0.0 | 70.0 | 1.23 | -2.18 | 0 | 0.44 | 15.79 | 51.72 | 0 | 0 | 0 | 2.3 | -1.29 | 60.84 | 0.01 | -50.0 | -50.0 | 1.8 | 0.0 | 0.0 | 0.22 | 37.5 | 37.5 | 0 | 0 | 0 | 1.25 | -8.76 | 38.89 | 1.46 | -3.95 | 37.74 | 0 | 0 | 0 | 1.25 | -8.76 | 38.89 | 0.00 | 0 | 0 |
20Q1 (5) | 2.05 | -1.91 | 17.82 | 0 | 0 | -100.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 3.34 | -3.47 | 18.02 | 0.14 | -12.5 | 16.67 | 0.17 | 13.33 | 54.55 | 1.26 | 9.05 | 0 | 0.38 | -7.32 | 40.74 | 0 | 0 | 0 | 2.33 | -1.69 | 58.5 | 0.02 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 0.16 | 0.0 | 60.0 | 0 | 0 | 0 | 1.37 | 11.38 | 17.09 | 1.52 | 10.14 | 19.69 | 0 | 0 | 0 | 1.37 | 11.38 | 17.09 | 0.00 | 0 | 0 |
19Q4 (4) | 2.09 | -8.73 | 0.0 | 0 | 0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.46 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.15 | 15.38 | 0.0 | 1.16 | 0 | 0.0 | 0.41 | 32.26 | 0.0 | 0 | 0 | 0.0 | 2.37 | -1.66 | 0.0 | 0.02 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.23 | 14.95 | 0.0 | 1.38 | 13.11 | 0.0 | 0 | 0 | 0.0 | 1.23 | 14.95 | 0.0 | 0.00 | 0 | 0.0 |