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) | 112.62 | 15.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.53 | 61.83 | 2.53 | 1104.76 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 13.4 | 9.03 | 29.24 | 8.26 | 23.42 | 83.11 | 66.06 | 26.82 | 19.37 | 14.55 | 42.79 | 44.07 | 0.00 | 0 |
2022 (9) | 97.1 | 4.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.45 | 33.14 | 0.21 | 250.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 12.29 | 8.57 | 27.01 | 7.7 | 12.79 | 13.89 | 52.09 | 9.34 | 16.91 | 4.64 | 29.7 | 8.43 | 0.00 | 0 |
2021 (8) | 93.04 | 29.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.6 | -19.63 | 0.06 | -97.04 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 11.32 | 10.87 | 25.08 | 9.33 | 11.23 | -13.35 | 47.64 | 3.32 | 16.16 | 26.55 | 27.39 | 6.45 | 0.00 | 0 |
2020 (7) | 71.89 | 37.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.7 | -5.81 | 2.03 | 250.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 24.84 | 10.21 | 12.57 | 22.94 | 10.55 | 12.96 | -1.37 | 46.11 | 7.33 | 12.77 | -1.47 | 25.73 | -1.42 | 0.00 | 0 |
2019 (6) | 52.25 | -1.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.36 | 13.6 | 0.58 | 728.57 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.23 | 0.0 | 9.07 | 12.39 | 20.75 | 10.67 | 13.14 | 20.11 | 42.96 | 13.77 | 12.96 | 9.83 | 26.1 | 14.78 | 0.00 | 0 |
2018 (5) | 52.92 | 10.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | 14.55 | 0.07 | -56.25 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.23 | 0.0 | 8.07 | 12.08 | 18.75 | 10.55 | 10.94 | 25.03 | 37.76 | 14.7 | 11.8 | 29.39 | 22.74 | 27.25 | 0.00 | 0 |
2017 (4) | 47.77 | 2.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.73 | 4.43 | 0.16 | -95.48 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.23 | 0.0 | 7.2 | 13.03 | 16.96 | 11.07 | 8.75 | 5.68 | 32.92 | 10.03 | 9.12 | -1.72 | 17.87 | 1.77 | 0.00 | 0 |
2016 (3) | 46.47 | 5.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.36 | 7.59 | 3.54 | 883.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.23 | 0.0 | 6.37 | 13.35 | 15.27 | 11.05 | 8.28 | 9.23 | 29.92 | 11.02 | 9.28 | 13.31 | 17.56 | 11.35 | 0.00 | 0 |
2015 (2) | 43.88 | -22.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.77 | -10.79 | 0.36 | 140.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.23 | 0.0 | 5.62 | 18.57 | 13.75 | 14.49 | 7.58 | -13.07 | 26.95 | 5.81 | 8.19 | 28.57 | 15.77 | 4.51 | 0.00 | 0 |
2014 (1) | 56.44 | 8.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.71 | 33.18 | 0.15 | 150.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.23 | 0.0 | 4.74 | 15.89 | 12.01 | 10.18 | 8.72 | 32.52 | 25.47 | 18.08 | 6.37 | 9.08 | 15.09 | 21.5 | 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) | 112.62 | 6.12 | 15.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.35 | -10.86 | 34.67 | 2.53 | 6225.0 | 1104.76 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 13.4 | 0.0 | 9.03 | 29.24 | 0.0 | 8.26 | 23.42 | 25.44 | 83.11 | 66.06 | 7.77 | 26.82 | 19.37 | -5.42 | 14.55 | 42.79 | 9.3 | 44.07 | 0.00 | 0 | 0 |
23Q3 (19) | 106.13 | 21.17 | 11.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.88 | -13.93 | 31.89 | 0.04 | -98.78 | -20.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 13.4 | 0.0 | 9.03 | 29.24 | 0.0 | 8.26 | 18.67 | 50.81 | 96.53 | 61.3 | 11.41 | 25.61 | 20.48 | 16.17 | 19.14 | 39.15 | 30.46 | 46.68 | 0.00 | 0 | 0 |
23Q2 (18) | 87.59 | -7.43 | 2.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.67 | 56.2 | 99.65 | 3.29 | 1727.78 | 344.59 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 13.4 | 9.03 | 9.03 | 29.24 | 8.26 | 8.26 | 12.38 | -24.6 | 96.2 | 55.02 | -1.26 | 20.63 | 17.63 | -1.23 | 16.83 | 30.01 | -12.43 | 40.23 | 0.00 | 0 | 0 |
23Q1 (17) | 94.62 | -2.55 | 2.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.63 | 12.38 | 116.07 | 0.18 | -14.29 | 200.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 12.29 | 0.0 | 8.57 | 27.01 | 0.0 | 7.7 | 16.42 | 28.38 | 24.68 | 55.72 | 6.97 | 12.41 | 17.85 | 5.56 | 9.85 | 34.27 | 15.39 | 16.49 | 0.00 | 0 | 0 |
22Q4 (16) | 97.1 | 2.32 | 4.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.23 | -12.7 | 152.34 | 0.21 | 320.0 | 250.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 12.29 | 0.0 | 8.57 | 27.01 | 0.0 | 7.7 | 12.79 | 34.63 | 13.89 | 52.09 | 6.74 | 9.34 | 16.91 | -1.63 | 4.64 | 29.7 | 11.28 | 8.43 | 0.00 | 0 | 0 |
22Q3 (15) | 94.9 | 11.54 | 20.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.7 | 30.28 | 25.85 | 0.05 | -93.24 | -70.59 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 12.29 | 0.0 | 8.57 | 27.01 | 0.0 | 7.7 | 9.5 | 50.55 | -4.14 | 48.8 | 6.99 | 5.38 | 17.19 | 13.92 | 19.62 | 26.69 | 24.72 | 9.93 | 0.00 | 0 | 0 |
22Q2 (14) | 85.08 | -7.87 | 19.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.84 | 69.05 | 25.66 | 0.74 | 1133.33 | -24.49 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 12.29 | 8.57 | 8.57 | 27.01 | 7.7 | 7.7 | 6.31 | -52.09 | -13.09 | 45.61 | -7.99 | 4.47 | 15.09 | -7.14 | 14.15 | 21.4 | -27.26 | 4.49 | 0.00 | 0 | 0 |
22Q1 (13) | 92.35 | -0.74 | 25.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | 31.25 | -21.13 | 0.06 | 0.0 | -25.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 11.32 | 0.0 | 10.87 | 25.08 | 0.0 | 9.33 | 13.17 | 17.28 | -18.75 | 49.57 | 4.05 | 0.43 | 16.25 | 0.56 | 15.82 | 29.42 | 7.41 | -2.71 | 0.00 | 0 | 0 |
21Q4 (12) | 93.04 | 18.55 | 29.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.28 | -56.46 | -36.95 | 0.06 | -64.71 | -97.04 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 0.0 | 11.32 | 0.0 | 10.87 | 25.08 | 0.0 | 9.33 | 11.23 | 13.32 | -13.35 | 47.64 | 2.87 | 3.32 | 16.16 | 12.46 | 26.55 | 27.39 | 12.81 | 6.45 | 0.00 | 0 | 0 |
21Q3 (11) | 78.48 | 10.57 | 33.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.94 | 30.09 | 6.14 | 0.17 | -82.65 | -89.24 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 16.0 | 11.32 | 0.0 | 10.87 | 25.08 | 0.0 | 9.33 | 9.91 | 36.5 | -7.56 | 46.31 | 6.07 | 5.56 | 14.37 | 8.7 | 14.23 | 24.28 | 18.55 | 4.21 | 0.00 | 0 | 0 |
21Q2 (10) | 70.98 | -3.48 | 29.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 6.1 | -25.41 | 0.98 | 1125.0 | 180.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 16.0 | 11.32 | 10.87 | 10.87 | 25.08 | 9.33 | 9.33 | 7.26 | -55.21 | -1.76 | 43.66 | -11.55 | 7.7 | 13.22 | -5.77 | 9.53 | 20.48 | -32.28 | 5.24 | 0.00 | 0 | 0 |
21Q1 (9) | 73.54 | 2.3 | 23.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.13 | 4.93 | -25.78 | 0.08 | -96.06 | -71.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 0.0 | 16.0 | 10.21 | 0.0 | 12.57 | 22.94 | 0.0 | 10.55 | 16.21 | 25.08 | 1.25 | 49.36 | 7.05 | 7.68 | 14.03 | 9.87 | 31.86 | 30.24 | 17.53 | 13.47 | 0.00 | 0 | 0 |
20Q4 (8) | 71.89 | 21.91 | 37.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | -26.71 | -12.5 | 2.03 | 28.48 | 250.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.0 | 16.0 | 24.84 | 10.21 | 0.0 | 12.57 | 22.94 | 0.0 | 10.55 | 12.96 | 20.9 | -1.37 | 46.11 | 5.11 | 7.33 | 12.77 | 1.51 | -1.47 | 25.73 | 10.43 | -1.42 | 0.00 | 0 | 0 |
20Q3 (7) | 58.97 | 7.24 | 11.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.77 | -8.58 | -11.5 | 1.58 | 351.43 | 122.54 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.0 | 0.0 | 7.62 | 10.21 | 0.0 | 12.57 | 22.94 | 0.0 | 10.55 | 10.72 | 45.06 | 0.85 | 43.87 | 8.21 | 8.45 | 12.58 | 4.23 | -3.68 | 23.3 | 19.73 | -1.65 | 0.00 | 0 | 0 |
20Q2 (6) | 54.99 | -7.52 | 25.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.03 | 5.57 | -10.09 | 0.35 | 25.0 | 337.5 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.0 | 0.0 | 7.62 | 10.21 | 12.57 | 12.57 | 22.94 | 10.55 | 10.55 | 7.39 | -53.84 | -0.67 | 40.54 | -11.56 | 8.8 | 12.07 | 13.44 | -5.56 | 19.46 | -26.98 | -3.76 | 0.00 | 0 | 0 |
20Q1 (5) | 59.46 | 13.8 | 13.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.87 | 23.71 | 12.99 | 0.28 | -51.72 | 27.27 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.0 | 7.62 | 7.62 | 9.07 | 0.0 | 12.39 | 20.75 | 0.0 | 10.67 | 16.01 | 21.84 | 18.59 | 45.84 | 6.7 | 13.66 | 10.64 | -17.9 | -14.33 | 26.65 | 2.11 | 2.82 | 0.00 | 0 | 0 |
19Q4 (4) | 52.25 | -1.6 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.32 | -25.88 | 0.0 | 0.58 | -18.31 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 23.23 | 0.0 | 0.0 | 9.07 | 0.0 | 0.0 | 20.75 | 0.0 | 0.0 | 13.14 | 23.61 | 0.0 | 42.96 | 6.21 | 0.0 | 12.96 | -0.77 | 0.0 | 26.1 | 10.17 | 0.0 | 0.00 | 0 | 0.0 |