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) | 1.57 | -21.89 | 1.31 | -12.67 | 0 | 0 | 0 | 0 | 24.05 | -4.83 | 0.4 | -51.22 | 2.78 | 19.31 | 11.56 | 25.37 | 6.55 | -22.39 | 0.34 | 17.24 | 1.9 | 0 | 0.01 | 0 | 7.35 | 0.0 | 0.43 | 22.86 | 0 | 0 | 0.61 | -36.46 | 1.04 | -22.39 | 0.05 | 400.0 | 0.66 | -31.96 | 0.00 | 0 |
2022 (9) | 2.01 | 76.32 | 1.5 | 117.39 | 0 | 0 | 0 | 0 | 25.27 | -15.85 | 0.82 | 17.14 | 2.33 | -35.81 | 9.22 | -23.72 | 8.44 | 43.29 | 0.29 | -9.38 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.35 | 25.0 | 0.04 | 33.33 | 0.96 | 14.29 | 1.34 | 16.52 | 0.01 | 0 | 0.97 | 21.25 | 0.00 | 0 |
2021 (8) | 1.14 | -20.28 | 0.69 | -28.12 | 0 | 0 | 0 | 0 | 30.03 | 25.23 | 0.7 | 48.94 | 3.63 | 5.52 | 12.09 | -15.74 | 5.89 | 8.67 | 0.32 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.28 | 21.74 | 0.03 | -25.0 | 0.84 | 7.69 | 1.15 | 9.52 | -0.04 | 0 | 0.8 | 6.67 | 0.00 | 0 |
2020 (7) | 1.43 | 27.68 | 0.96 | 12.94 | 0 | 0 | 0 | 0 | 23.98 | 11.95 | 0.47 | -60.5 | 3.44 | 33.33 | 14.35 | 19.1 | 5.42 | -1.28 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.23 | 109.09 | 0.04 | 0 | 0.78 | -35.0 | 1.05 | -19.85 | -0.03 | 0 | 0.75 | -35.34 | 0.00 | 0 |
2019 (6) | 1.12 | 154.55 | 0.85 | -51.7 | 0 | 0 | 0 | 0 | 21.42 | -9.77 | 1.19 | 176.74 | 2.58 | -27.12 | 12.04 | -19.22 | 5.49 | -10.15 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.11 | 37.5 | 0 | 0 | 1.2 | 263.64 | 1.31 | 219.51 | -0.04 | 0 | 1.16 | 231.43 | 0.00 | 0 |
2018 (5) | 0.44 | -56.0 | 1.76 | 155.07 | 0 | 0 | 0 | 0 | 23.74 | -9.42 | 0.43 | 59.26 | 3.54 | 31.6 | 14.91 | 45.29 | 6.11 | 115.9 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 7.35 | 0.0 | 0.08 | 60.0 | 0 | 0 | 0.33 | 22.22 | 0.41 | 28.12 | 0.02 | -33.33 | 0.35 | 16.67 | 0.00 | 0 |
2017 (4) | 1.0 | -13.04 | 0.69 | -38.39 | 0 | 0 | 0 | 0 | 26.21 | -9.78 | 0.27 | -47.06 | 2.69 | -12.38 | 10.26 | -2.88 | 2.83 | -3.08 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 7.35 | 0.0 | 0.05 | 0 | 0 | 0 | 0.27 | -46.0 | 0.32 | -36.0 | 0.03 | -50.0 | 0.3 | -46.43 | 0.00 | -81.8 |
2016 (3) | 1.15 | -32.35 | 1.12 | -74.72 | 0.13 | -79.03 | 0 | 0 | 29.05 | 8.52 | 0.51 | 0 | 3.07 | -0.32 | 10.57 | -8.15 | 2.92 | 1.39 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 7.35 | 0.0 | 0 | 0 | 0 | 0 | 0.5 | 0 | 0.5 | 0 | 0.06 | -57.14 | 0.56 | 0 | 0.01 | 2.27 |
2015 (2) | 1.7 | -44.26 | 4.43 | -10.69 | 0.62 | 0 | 0 | 0 | 26.77 | -14.91 | -1.91 | 0 | 3.08 | -25.06 | 11.51 | -11.93 | 2.88 | -26.15 | 1.46 | -16.57 | 0 | 0 | 0.02 | 100.0 | 7.35 | 0.0 | 0.98 | 3.16 | 0 | 0 | -1.88 | 0 | -0.91 | 0 | 0.14 | -22.22 | -1.74 | 0 | 0.01 | -64.47 |
2014 (1) | 3.05 | -5.28 | 4.96 | 69.86 | 0 | 0 | 0 | 0 | 31.46 | -8.04 | 0.25 | 525.0 | 4.11 | 1.99 | 13.06 | 10.9 | 3.9 | 14.71 | 1.75 | 0 | 2.21 | -11.6 | 0.01 | -75.0 | 7.35 | 2.08 | 0.95 | 0.0 | 0 | 0 | 0.26 | 550.0 | 1.21 | 22.22 | 0.18 | 100.0 | 0.44 | 238.46 | 0.04 | -16.13 |
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) | 1.57 | 3.29 | -21.89 | 1.31 | 19.09 | -12.67 | 0 | 0 | 0 | 0 | 0 | 0 | 6.04 | -9.85 | 19.6 | 0 | -100.0 | -100.0 | 2.78 | -5.76 | 19.31 | 11.55 | -9.64 | 25.36 | 6.55 | -3.96 | -22.39 | 0.34 | 6.25 | 17.24 | 1.9 | 0.53 | 0 | 0.01 | -50.0 | 0 | 7.35 | 0.0 | 0.0 | 0.43 | 0.0 | 22.86 | 0 | 0 | -100.0 | 0.61 | 5.17 | -36.46 | 1.04 | 2.97 | -22.39 | 0.05 | -50.0 | 400.0 | 0.66 | -2.94 | -31.96 | 0.00 | 0 | 0 |
23Q3 (19) | 1.52 | -56.7 | 53.54 | 1.1 | -23.08 | 22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 6.7 | 14.92 | 22.94 | 0.22 | 120.0 | 100.0 | 2.95 | 0.68 | 11.32 | 12.79 | -4.77 | 30.86 | 6.82 | 0.74 | -2.71 | 0.32 | -3.03 | 14.29 | 1.89 | 0.53 | 0 | 0.02 | 100.0 | 0 | 7.35 | 0.0 | 0.0 | 0.43 | 0.0 | 22.86 | 0 | 0 | -100.0 | 0.58 | 61.11 | -30.95 | 1.01 | 26.25 | -17.21 | 0.1 | -33.33 | 100.0 | 0.68 | 33.33 | -23.6 | 0.00 | 0 | 0 |
23Q2 (18) | 3.51 | -22.86 | 51.95 | 1.43 | -2.05 | 150.88 | 0 | 0 | 0 | 0 | 0 | 0 | 5.83 | 6.19 | -28.47 | 0.1 | 25.0 | -69.7 | 2.93 | 27.39 | -5.48 | 13.43 | 40.94 | 28.22 | 6.77 | -16.52 | 10.98 | 0.33 | 3.12 | 17.86 | 1.88 | 0.53 | 0 | 0.01 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.43 | 22.86 | 22.86 | 0 | -100.0 | -100.0 | 0.36 | -65.71 | -50.68 | 0.8 | -44.06 | -27.93 | 0.15 | 0.0 | 350.0 | 0.51 | -57.5 | -23.88 | 0.00 | 0 | 0 |
23Q1 (17) | 4.55 | 126.37 | 288.89 | 1.46 | -2.67 | 170.37 | 0 | 0 | 0 | 0 | 0 | 0 | 5.49 | 8.71 | -17.19 | 0.08 | -11.11 | -72.41 | 2.3 | -1.29 | -37.33 | 9.53 | 3.37 | -24.61 | 8.11 | -3.91 | 24.77 | 0.32 | 10.34 | 0.0 | 1.87 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.35 | 0.0 | 25.0 | 0.04 | 0.0 | 33.33 | 1.05 | 9.38 | -7.08 | 1.43 | 6.72 | -1.38 | 0.15 | 1400.0 | 850.0 | 1.2 | 23.71 | 8.11 | 0.00 | 0 | 0 |
22Q4 (16) | 2.01 | 103.03 | 76.32 | 1.5 | 66.67 | 117.39 | 0 | 0 | 0 | 0 | 0 | 0 | 5.05 | -7.34 | -26.71 | 0.09 | -18.18 | -64.0 | 2.33 | -12.08 | -35.81 | 9.22 | -5.68 | -23.73 | 8.44 | 20.4 | 43.29 | 0.29 | 3.57 | -9.38 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.35 | 0.0 | 25.0 | 0.04 | 0.0 | 33.33 | 0.96 | 14.29 | 14.29 | 1.34 | 9.84 | 16.52 | 0.01 | -80.0 | 125.0 | 0.97 | 8.99 | 21.25 | 0.00 | 0 | 0 |
22Q3 (15) | 0.99 | -57.14 | 12.5 | 0.9 | 57.89 | 143.24 | 0 | 0 | 0 | 0 | 0 | 0 | 5.45 | -33.13 | -31.27 | 0.11 | -66.67 | -35.29 | 2.65 | -14.52 | -24.29 | 9.77 | -6.7 | -16.19 | 7.01 | 14.92 | 39.64 | 0.28 | 0.0 | -6.67 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.35 | 0.0 | 25.0 | 0.04 | 0.0 | 33.33 | 0.84 | 15.07 | 35.48 | 1.22 | 9.91 | 31.18 | 0.05 | 183.33 | 183.33 | 0.89 | 32.84 | 58.93 | 0.00 | 0 | 0 |
22Q2 (14) | 2.31 | 97.44 | 48.08 | 0.57 | 5.56 | 26.67 | 0 | 0 | 0 | 0 | 0 | 0 | 8.15 | 22.93 | 7.38 | 0.33 | 13.79 | 120.0 | 3.1 | -15.53 | -5.2 | 10.47 | -17.13 | -7.83 | 6.1 | -6.15 | 10.11 | 0.28 | -12.5 | -9.68 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.35 | 25.0 | 25.0 | 0.04 | 33.33 | 33.33 | 0.73 | -35.4 | 65.91 | 1.11 | -23.45 | 46.05 | -0.06 | -200.0 | -50.0 | 0.67 | -39.64 | 67.5 | 0.00 | 0 | 0 |
22Q1 (13) | 1.17 | 2.63 | 31.46 | 0.54 | -21.74 | -27.03 | 0 | 0 | 0 | 0 | 0 | 0 | 6.63 | -3.77 | -13.11 | 0.29 | 16.0 | 123.08 | 3.67 | 1.1 | 9.88 | 12.64 | 4.58 | -2.27 | 6.5 | 10.36 | 30.52 | 0.32 | 0.0 | 6.67 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.28 | 0.0 | 21.74 | 0.03 | 0.0 | -25.0 | 1.13 | 34.52 | 24.18 | 1.45 | 26.09 | 22.88 | -0.02 | 50.0 | 50.0 | 1.11 | 38.75 | 27.59 | 0.00 | 0 | 0 |
21Q4 (12) | 1.14 | 29.55 | -20.28 | 0.69 | 86.49 | -28.12 | 0 | 0 | 0 | 0 | 0 | 0 | 6.89 | -13.11 | 0.29 | 0.25 | 47.06 | 78.57 | 3.63 | 3.71 | 5.52 | 12.08 | 3.65 | -15.76 | 5.89 | 17.33 | 8.67 | 0.32 | 6.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.28 | 0.0 | 21.74 | 0.03 | 0.0 | -25.0 | 0.84 | 35.48 | 7.69 | 1.15 | 23.66 | 9.52 | -0.04 | 33.33 | -33.33 | 0.8 | 42.86 | 6.67 | 0.00 | 0 | 0 |
21Q3 (11) | 0.88 | -43.59 | -9.28 | 0.37 | -17.78 | -59.78 | 0 | 0 | 0 | 0 | 0 | 0 | 7.93 | 4.48 | 18.54 | 0.17 | 13.33 | 30.77 | 3.5 | 7.03 | 8.36 | 11.66 | 2.61 | -16.58 | 5.02 | -9.39 | 1.21 | 0.3 | -3.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.28 | 0.0 | 21.74 | 0.03 | 0.0 | -25.0 | 0.62 | 40.91 | -1.59 | 0.93 | 22.37 | 2.2 | -0.06 | -50.0 | -20.0 | 0.56 | 40.0 | -3.45 | 0.00 | 0 | 0 |
21Q2 (10) | 1.56 | 75.28 | 39.29 | 0.45 | -39.19 | -62.5 | 0 | 0 | 0 | 0 | 0 | 0 | 7.59 | -0.52 | 63.58 | 0.15 | 15.38 | 50.0 | 3.27 | -2.1 | 7.21 | 11.36 | -12.13 | -18.42 | 5.54 | 11.24 | 12.15 | 0.31 | 3.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.28 | 21.74 | 21.74 | 0.03 | -25.0 | -25.0 | 0.44 | -51.65 | -12.0 | 0.76 | -35.59 | -2.56 | -0.04 | 0.0 | 20.0 | 0.4 | -54.02 | -11.11 | 0.00 | 0 | 0 |
21Q1 (9) | 0.89 | -37.76 | 28.99 | 0.74 | -22.92 | -11.9 | 0 | 0 | 0 | 0 | 0 | 0 | 7.63 | 11.06 | 32.01 | 0.13 | -7.14 | 18.18 | 3.34 | -2.91 | 8.09 | 12.93 | -9.86 | -6.51 | 4.98 | -8.12 | 63.82 | 0.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.23 | 0.0 | 109.09 | 0.04 | 0.0 | 0 | 0.91 | 16.67 | -30.0 | 1.18 | 12.38 | -16.31 | -0.04 | -33.33 | 20.0 | 0.87 | 16.0 | -30.4 | 0.00 | 0 | 0 |
20Q4 (8) | 1.43 | 47.42 | 27.68 | 0.96 | 4.35 | 12.94 | 0 | 0 | 0 | 0 | 0 | 0 | 6.87 | 2.69 | 14.5 | 0.14 | 7.69 | 366.67 | 3.44 | 6.5 | 33.33 | 14.35 | 2.64 | 19.1 | 5.42 | 9.27 | -1.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.23 | 0.0 | 109.09 | 0.04 | 0.0 | 0 | 0.78 | 23.81 | -35.0 | 1.05 | 15.38 | -19.85 | -0.03 | 40.0 | 25.0 | 0.75 | 29.31 | -35.34 | 0.00 | 0 | 0 |
20Q3 (7) | 0.97 | -13.39 | -54.67 | 0.92 | -23.33 | -37.84 | 0 | 0 | 0 | 0 | 0 | 0 | 6.69 | 44.18 | 22.08 | 0.13 | 30.0 | -31.58 | 3.23 | 5.9 | 2.87 | 13.98 | 0.36 | 0 | 4.96 | 0.4 | -3.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.23 | 0.0 | 109.09 | 0.04 | 0.0 | 0 | 0.63 | 26.0 | -45.69 | 0.91 | 16.67 | -28.35 | -0.05 | 0.0 | -25.0 | 0.58 | 28.89 | -48.21 | 0.00 | 0 | 0 |
20Q2 (6) | 1.12 | 62.32 | -46.15 | 1.2 | 42.86 | -11.76 | 0 | 0 | 0 | 0 | 0 | 0 | 4.64 | -19.72 | -8.66 | 0.1 | -9.09 | -83.33 | 3.05 | -1.29 | 9.71 | 13.93 | 0.69 | 0 | 4.94 | 62.5 | -19.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.23 | 109.09 | 109.09 | 0.04 | 0 | 0 | 0.5 | -61.54 | -48.45 | 0.78 | -44.68 | -27.78 | -0.05 | 0.0 | -66.67 | 0.45 | -64.0 | -52.13 | 0.00 | 0 | 0 |
20Q1 (5) | 0.69 | -38.39 | -56.6 | 0.84 | -1.18 | -20.75 | 0 | 0 | 0 | 0 | 0 | 0 | 5.78 | -3.67 | 18.93 | 0.11 | 266.67 | -69.44 | 3.09 | 19.77 | 6.55 | 13.83 | 14.84 | 0 | 3.04 | -44.63 | -53.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.0 | 0.0 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 1.3 | 8.33 | 88.41 | 1.41 | 7.63 | 83.12 | -0.05 | -25.0 | -150.0 | 1.25 | 7.76 | 86.57 | 0.00 | 0 | 0 |
19Q4 (4) | 1.12 | -47.66 | 0.0 | 0.85 | -42.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.0 | 9.49 | 0.0 | 0.03 | -84.21 | 0.0 | 2.58 | -17.83 | 0.0 | 12.04 | 0 | 0.0 | 5.49 | 6.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.35 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.2 | 3.45 | 0.0 | 1.31 | 3.15 | 0.0 | -0.04 | 0.0 | 0.0 | 1.16 | 3.57 | 0.0 | 0.00 | 0 | 0.0 |