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) | 16.23 | 170.05 | 11.5 | 35.29 | 0 | 0 | 0 | 0 | 87.92 | 59.68 | 9.28 | 103.96 | 14.54 | 22.49 | 16.54 | -23.29 | 21.03 | -9.7 | 0 | 0 | 0 | 0 | 0.23 | 27.78 | 3.85 | 0.0 | 2.44 | 23.23 | 0 | 0 | 16.79 | 66.9 | 19.23 | 56.72 | 0.05 | -28.57 | 16.84 | 66.24 | 0.00 | 0 |
2022 (9) | 6.01 | 124.25 | 8.5 | 138.76 | 0 | 0 | 0 | 0 | 55.06 | 59.32 | 4.55 | 285.59 | 11.87 | 82.62 | 21.56 | 14.62 | 23.29 | 86.02 | 0 | 0 | 0 | 0 | 0.18 | -28.0 | 3.85 | 0.0 | 1.98 | 6.45 | 0.24 | 41.18 | 10.06 | 61.22 | 12.27 | 48.19 | 0.07 | 0 | 10.13 | 68.83 | 0.00 | 0 |
2021 (8) | 2.68 | -51.36 | 3.56 | -13.38 | 0 | 0 | 0 | 0 | 34.56 | 15.51 | 1.18 | 43.9 | 6.5 | 58.92 | 18.81 | 37.59 | 12.52 | 30.96 | 0 | 0 | 0 | 0 | 0.25 | -10.71 | 3.85 | 0.0 | 1.86 | 4.49 | 0.17 | 70.0 | 6.24 | 13.66 | 8.28 | 12.2 | -0.24 | 0 | 6.0 | 12.78 | 0.00 | 0 |
2020 (7) | 5.51 | -18.85 | 4.11 | 11.08 | 0 | 0 | 0 | 0 | 29.92 | -20.57 | 0.82 | 228.0 | 4.09 | -1.45 | 13.67 | 24.08 | 9.56 | 42.47 | 0 | 0 | 0.04 | 0 | 0.28 | 40.0 | 3.85 | 0.0 | 1.78 | 1.14 | 0.1 | 0 | 5.49 | 13.9 | 7.38 | 12.16 | -0.17 | 0 | 5.32 | 12.71 | 0.00 | 0 |
2019 (6) | 6.79 | 2.26 | 3.7 | 0.0 | 0 | 0 | 0 | 0 | 37.67 | 31.35 | 0.25 | 0 | 4.15 | -2.58 | 11.02 | -25.83 | 6.71 | -16.12 | 0 | 0 | 0 | 0 | 0.2 | 53.85 | 3.85 | 0.0 | 1.76 | 0.0 | 0 | 0 | 4.82 | 4.78 | 6.58 | 3.46 | -0.1 | 0 | 4.72 | 3.51 | 0.00 | 0 |
2018 (5) | 6.64 | -26.71 | 3.7 | 16.72 | 0 | 0 | 0 | 0 | 28.68 | 9.55 | -0.08 | 0 | 4.26 | -9.75 | 14.85 | -17.61 | 8.0 | 36.99 | 0 | 0 | 0 | 0 | 0.13 | -23.53 | 3.85 | 0.0 | 1.76 | 0.0 | 0 | 0 | 4.6 | -2.13 | 6.36 | -1.55 | -0.04 | 0 | 4.56 | -1.08 | 0.00 | 0 |
2017 (4) | 9.06 | -25.06 | 3.17 | 0 | 2.94 | -36.77 | 0 | 0 | 26.18 | -22.98 | -1.42 | 0 | 4.72 | 7.76 | 18.03 | 39.91 | 5.84 | -2.67 | 0 | 0 | 0 | 0 | 0.17 | -19.05 | 3.85 | 0.0 | 1.76 | 8.64 | 0 | 0 | 4.7 | -36.83 | 6.46 | -28.78 | -0.09 | 0 | 4.61 | -38.2 | 0.00 | 0 |
2016 (3) | 12.09 | 2.11 | 0 | 0 | 4.65 | 0 | 0 | 0 | 33.99 | -32.26 | 1.33 | -60.88 | 4.38 | -19.78 | 12.89 | 18.43 | 6.0 | 0.33 | 0 | 0 | 0 | 0 | 0.21 | 16.67 | 3.85 | 0.0 | 1.62 | 25.58 | 0 | 0 | 7.44 | -12.68 | 9.07 | -7.45 | 0.02 | 0 | 7.46 | -11.51 | 0.00 | 0 |
2015 (2) | 11.84 | 33.48 | 0 | 0 | 0 | 0 | 0 | 0 | 50.18 | 41.39 | 3.4 | -6.85 | 5.46 | 12.58 | 10.88 | -20.38 | 5.98 | -39.84 | 0 | 0 | 4.56 | 0 | 0.18 | 260.0 | 3.85 | 0.52 | 1.29 | 40.22 | 0 | 0 | 8.52 | 10.65 | 9.8 | 13.69 | -0.09 | 0 | 8.43 | 8.49 | 0.00 | 0 |
2014 (1) | 8.87 | 7.78 | 0 | 0 | 0 | 0 | 0 | 0 | 35.49 | 33.47 | 3.65 | 27.18 | 4.85 | 10.48 | 13.67 | -17.23 | 9.94 | 181.59 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 3.83 | 0.0 | 0.92 | 46.03 | 0 | 0 | 7.7 | 28.98 | 8.62 | 30.41 | 0.07 | 0 | 7.77 | 30.15 | 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) | 16.23 | 58.19 | 170.05 | 11.5 | 21.05 | 35.29 | 0 | 0 | 0 | 0 | 0 | 0 | 25.11 | -12.66 | 31.95 | 1.24 | -72.44 | -36.73 | 14.54 | -23.87 | 22.49 | 16.54 | -29.14 | -23.29 | 21.03 | -12.27 | -9.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | 35.29 | 27.78 | 3.85 | 0.0 | 0.0 | 2.44 | 0.0 | 23.23 | 0 | 0 | -100.0 | 16.79 | 7.84 | 66.9 | 19.23 | 6.77 | 56.72 | 0.05 | -84.38 | -28.57 | 16.84 | 5.98 | 66.24 | 0.00 | 0 | 0 |
23Q3 (19) | 10.26 | -15.83 | 120.17 | 9.5 | 46.15 | 11.76 | 0 | 0 | 0 | 0 | 0 | 0 | 28.75 | 50.05 | 88.52 | 4.5 | 115.31 | 226.09 | 19.1 | 39.42 | 81.21 | 23.34 | 16.42 | -1.64 | 23.97 | -1.44 | -5.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 6.25 | -26.09 | 3.85 | 0.0 | 0.0 | 2.44 | 0.0 | 23.23 | 0 | 0 | -100.0 | 15.57 | 40.78 | 92.7 | 18.01 | 33.41 | 74.85 | 0.32 | 128.57 | 68.42 | 15.89 | 41.88 | 92.14 | 0.00 | 0 | 0 |
23Q2 (18) | 12.19 | 23.63 | 116.13 | 6.5 | -13.33 | -17.09 | 0 | 0 | 0 | 0 | 0 | 0 | 19.16 | 28.59 | 42.99 | 2.09 | 45.14 | 97.17 | 13.7 | 42.71 | 35.64 | 20.05 | 30.68 | -22.08 | 24.32 | 5.69 | 14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -5.88 | -36.0 | 3.85 | 0.0 | 0.0 | 2.44 | 23.23 | 23.23 | 0 | -100.0 | -100.0 | 11.06 | -3.83 | 65.07 | 13.5 | -1.6 | 51.35 | 0.14 | 180.0 | 450.0 | 11.2 | -3.03 | 68.17 | 0.00 | 0 | 0 |
23Q1 (17) | 9.86 | 64.06 | 126.67 | 7.5 | -11.76 | 20.39 | 0 | 0 | 0 | 0 | 0 | 0 | 14.9 | -21.7 | 101.9 | 1.44 | -26.53 | 800.0 | 9.6 | -19.12 | 66.96 | 15.34 | -28.84 | -7.85 | 23.01 | -1.2 | 44.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | -22.73 | 3.85 | 0.0 | 0.0 | 1.98 | 0.0 | 6.45 | 0.24 | 0.0 | 41.18 | 11.5 | 14.31 | 79.41 | 13.72 | 11.82 | 62.56 | 0.05 | -28.57 | 133.33 | 11.55 | 14.02 | 84.5 | 0.00 | 0 | 0 |
22Q4 (16) | 6.01 | 28.97 | 124.25 | 8.5 | 0.0 | 138.76 | 0 | 0 | 0 | 0 | 0 | 0 | 19.03 | 24.79 | 126.82 | 1.96 | 42.03 | 256.36 | 11.87 | 12.62 | 82.62 | 21.56 | -9.14 | 14.62 | 23.29 | -8.63 | 86.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -21.74 | -28.0 | 3.85 | 0.0 | 0.0 | 1.98 | 0.0 | 6.45 | 0.24 | 0.0 | 41.18 | 10.06 | 24.5 | 61.22 | 12.27 | 19.13 | 48.19 | 0.07 | -63.16 | 129.17 | 10.13 | 22.49 | 68.83 | 0.00 | 0 | 0 |
22Q3 (15) | 4.66 | -17.38 | 70.7 | 8.5 | 8.42 | 183.33 | 0 | 0 | 0 | 0 | 0 | 0 | 15.25 | 13.81 | 51.14 | 1.38 | 30.19 | 762.5 | 10.54 | 4.36 | 50.14 | 23.73 | -7.77 | 11.0 | 25.49 | 19.78 | 132.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -8.0 | -11.54 | 3.85 | 0.0 | 0.0 | 1.98 | 0.0 | 6.45 | 0.24 | 0.0 | 41.18 | 8.08 | 20.6 | 41.51 | 10.3 | 15.47 | 32.9 | 0.19 | 575.0 | 186.36 | 8.27 | 24.17 | 50.64 | 0.00 | 0 | 0 |
22Q2 (14) | 5.64 | 29.66 | 129.27 | 7.84 | 25.84 | 161.33 | 0 | 0 | 0 | 0 | 0 | 0 | 13.4 | 81.57 | 54.38 | 1.06 | 562.5 | 292.59 | 10.1 | 75.65 | 35.21 | 25.73 | 54.53 | 4.69 | 21.28 | 33.75 | 119.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | 13.64 | 25.0 | 3.85 | 0.0 | 0.0 | 1.98 | 6.45 | 11.24 | 0.24 | 41.18 | 140.0 | 6.7 | 4.52 | 12.23 | 8.92 | 5.69 | 13.49 | -0.04 | 73.33 | 81.82 | 6.66 | 6.39 | 15.83 | 0.00 | 0 | 0 |
22Q1 (13) | 4.35 | 62.31 | 57.61 | 6.23 | 75.0 | 107.67 | 0 | 0 | 0 | 0 | 0 | 0 | 7.38 | -12.04 | -0.27 | 0.16 | -70.91 | -23.81 | 5.75 | -11.54 | 2.31 | 16.65 | -11.49 | -13.68 | 15.91 | 27.08 | 65.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -12.0 | -8.33 | 3.85 | 0.0 | 0.0 | 1.86 | 0.0 | 4.49 | 0.17 | 0.0 | 70.0 | 6.41 | 2.72 | 12.26 | 8.44 | 1.93 | 11.2 | -0.15 | 37.5 | 11.76 | 6.26 | 4.33 | 13.0 | 0.00 | 0 | 0 |
21Q4 (12) | 2.68 | -1.83 | -51.36 | 3.56 | 18.67 | -13.38 | 0 | 0 | 0 | 0 | 0 | 0 | 8.39 | -16.85 | 25.79 | 0.55 | 243.75 | 5600.0 | 6.5 | -7.41 | 58.92 | 18.81 | -12.02 | 37.54 | 12.52 | 14.03 | 30.96 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.25 | -3.85 | -10.71 | 3.85 | 0.0 | 0.0 | 1.86 | 0.0 | 4.49 | 0.17 | 0.0 | 70.0 | 6.24 | 9.28 | 13.66 | 8.28 | 6.84 | 12.2 | -0.24 | -9.09 | -41.18 | 6.0 | 9.29 | 12.78 | 0.00 | 0 | 0 |
21Q3 (11) | 2.73 | 10.98 | -42.41 | 3.0 | 0.0 | -12.02 | 0 | 0 | 0 | 0 | 0 | 0 | 10.09 | 16.24 | 31.9 | 0.16 | -40.74 | -11.11 | 7.02 | -6.02 | 26.26 | 21.38 | -13.01 | 30.22 | 10.98 | 13.2 | 32.77 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.26 | 30.0 | -13.33 | 3.85 | 0.0 | 0.0 | 1.86 | 4.49 | 4.49 | 0.17 | 70.0 | 70.0 | 5.71 | -4.36 | 3.44 | 7.75 | -1.4 | 4.59 | -0.22 | 0.0 | -57.14 | 5.49 | -4.52 | 2.04 | 0.00 | 0 | 0 |
21Q2 (10) | 2.46 | -10.87 | -58.72 | 3.0 | 0.0 | -24.05 | 0 | 0 | 0 | 0 | 0 | 0 | 8.68 | 17.3 | 16.98 | 0.27 | 28.57 | 575.0 | 7.47 | 32.92 | 63.1 | 24.57 | 27.41 | 91.86 | 9.7 | 0.73 | 27.46 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.2 | -16.67 | 11.11 | 3.85 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 5.97 | 4.55 | 11.8 | 7.86 | 3.56 | 8.86 | -0.22 | -29.41 | -100.0 | 5.75 | 3.79 | 9.94 | 0.00 | 0 | 0 |
21Q1 (9) | 2.76 | -49.91 | -48.22 | 3.0 | -27.01 | -18.92 | 0 | 0 | 0 | 0 | 0 | 0 | 7.4 | 10.94 | -9.42 | 0.21 | 2200.0 | -65.57 | 5.62 | 37.41 | 8.91 | 19.29 | 41.04 | 29.88 | 9.63 | 0.73 | 31.92 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.24 | -14.29 | 41.18 | 3.85 | 0.0 | 0.0 | 1.78 | 0.0 | 1.14 | 0.1 | 0.0 | 0 | 5.71 | 4.01 | 5.16 | 7.59 | 2.85 | 5.71 | -0.17 | 0.0 | -70.0 | 5.54 | 4.14 | 3.94 | 0.00 | 0 | 0 |
20Q4 (8) | 5.51 | 16.24 | -18.85 | 4.11 | 20.53 | 11.08 | 0 | 0 | 0 | 0 | 0 | 0 | 6.67 | -12.81 | -37.25 | -0.01 | -105.56 | -105.56 | 4.09 | -26.44 | -1.45 | 13.67 | -16.7 | 24.12 | 9.56 | 15.6 | 42.47 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 0.28 | -6.67 | 40.0 | 3.85 | 0.0 | 0.0 | 1.78 | 0.0 | 1.14 | 0.1 | 0.0 | 0 | 5.49 | -0.54 | 13.9 | 7.38 | -0.4 | 12.16 | -0.17 | -21.43 | -70.0 | 5.32 | -1.12 | 12.71 | 0.00 | 0 | 0 |
20Q3 (7) | 4.74 | -20.47 | 20.3 | 3.41 | -13.67 | -7.84 | 0 | 0 | 0 | 0 | 0 | 0 | 7.65 | 3.1 | -19.81 | 0.18 | 350.0 | 200.0 | 5.56 | 21.4 | 5.9 | 16.42 | 28.17 | 0 | 8.27 | 8.67 | 18.14 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 0.3 | 66.67 | 30.43 | 3.85 | 0.0 | 0.0 | 1.78 | 0.0 | 1.14 | 0.1 | 0.0 | 0 | 5.52 | 3.37 | 18.2 | 7.41 | 2.63 | 15.24 | -0.14 | -27.27 | -600.0 | 5.38 | 2.87 | 15.7 | 0.00 | 0 | 0 |
20Q2 (6) | 5.96 | 11.82 | 30.7 | 3.95 | 6.76 | 6.76 | 0 | 0 | 0 | 0 | 0 | 0 | 7.42 | -9.18 | 15.76 | 0.04 | -93.44 | 136.36 | 4.58 | -11.24 | -7.85 | 12.81 | -13.75 | 0 | 7.61 | 4.25 | -7.53 | 0 | 0 | 0 | 0.04 | 0 | 0 | 0.18 | 5.88 | 38.46 | 3.85 | 0.0 | 0.0 | 1.78 | 1.14 | 1.14 | 0.1 | 0 | 0 | 5.34 | -1.66 | 15.84 | 7.22 | 0.56 | 13.52 | -0.11 | -10.0 | -450.0 | 5.23 | -1.88 | 13.94 | 0.00 | 0 | 0 |
20Q1 (5) | 5.33 | -21.5 | 16.12 | 3.7 | 0.0 | -13.95 | 0 | 0 | 0 | 0 | 0 | 0 | 8.17 | -23.14 | -26.33 | 0.61 | 238.89 | 454.55 | 5.16 | 24.34 | -5.32 | 14.85 | 34.79 | 0 | 7.3 | 8.79 | 4.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -15.0 | 13.33 | 3.85 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 0 | 0 | 0 | 5.43 | 12.66 | 15.04 | 7.18 | 9.12 | 10.8 | -0.1 | 0.0 | -233.33 | 5.33 | 12.92 | 13.65 | 0.00 | 0 | 0 |
19Q4 (4) | 6.79 | 72.34 | 0.0 | 3.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.63 | 11.43 | 0.0 | 0.18 | 200.0 | 0.0 | 4.15 | -20.95 | 0.0 | 11.02 | 0 | 0.0 | 6.71 | -4.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.2 | -13.04 | 0.0 | 3.85 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.82 | 3.21 | 0.0 | 6.58 | 2.33 | 0.0 | -0.1 | -400.0 | 0.0 | 4.72 | 1.51 | 0.0 | 0.00 | 0 | 0.0 |