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) | 0.52 | -18.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.12 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 0.0 | 0 | 0 | 0 | 0 | -6.71 | 0 | -6.71 | 0 | -0.03 | 0 | -6.74 | 0 | 0.00 | 0 |
2022 (9) | 0.64 | 1500.0 | 0.06 | -87.23 | 0 | 0 | 0 | 0 | 0.13 | -27.78 | -0.29 | 0 | 0.02 | -33.33 | 15.38 | -7.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 0.0 | 0 | 0 | 0 | 0 | -6.59 | 0 | -6.59 | 0 | -0.24 | 0 | -6.83 | 0 | 0.00 | 0 |
2021 (8) | 0.04 | 33.33 | 0.47 | 1075.0 | 0 | 0 | 0 | 0 | 0.18 | -5.26 | -1.19 | 0 | 0.03 | -50.0 | 16.67 | -47.22 | 0.05 | -78.26 | 0 | 0 | 0 | 0 | 0.01 | -88.89 | 7.37 | 0.0 | 0 | 0 | 0 | 0 | -6.3 | 0 | -6.3 | 0 | -0.31 | 0 | -6.61 | 0 | 0.00 | 0 |
2020 (7) | 0.03 | -86.96 | 0.04 | 100.0 | 0 | 0 | 0 | 0 | 0.19 | -17.39 | -1.08 | 0 | 0.06 | 500.0 | 31.58 | 626.32 | 0.23 | 53.33 | 0 | 0 | 0 | 0 | 0.09 | 0 | 7.37 | 12.18 | 0 | 0 | 0 | 0 | -5.12 | 0 | -5.12 | 0 | -0.27 | 0 | -5.39 | 0 | 0.00 | 0 |
2019 (6) | 0.23 | -4.17 | 0.02 | 0 | 0.12 | 0 | 0 | 0 | 0.23 | -77.45 | -1.91 | 0 | 0.01 | -85.71 | 4.35 | -36.65 | 0.15 | -51.61 | 0 | 0 | 0 | 0 | 0 | 0 | 6.57 | 0.0 | 0 | 0 | 0 | 0 | -3.84 | 0 | -3.84 | 0 | -0.2 | 0 | -4.04 | 0 | 0.00 | 0 |
2018 (5) | 0.24 | -74.74 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | -61.22 | -0.99 | 0 | 0.07 | -81.08 | 6.86 | -51.22 | 0.31 | 93.75 | 2.06 | 0 | 0 | 0 | 0 | 0 | 6.57 | 8.6 | 0 | 0 | 0 | 0 | -2.12 | 0 | -2.12 | 0 | -0.17 | 0 | -2.29 | 0 | 0.00 | 0 |
2017 (4) | 0.95 | -7.77 | 0 | 0 | 0 | 0 | 0 | 0 | 2.63 | -54.58 | -0.42 | 0 | 0.37 | -30.19 | 14.07 | 53.69 | 0.16 | -15.79 | 0 | 0 | 0 | 0 | 0 | 0 | 6.05 | 0.0 | 0 | 0 | 0 | 0 | -1.13 | 0 | -1.13 | 0 | -0.24 | 0 | -1.37 | 0 | 0.00 | 0 |
2016 (3) | 1.03 | -63.6 | 0 | 0 | 0 | 0 | 0 | 0 | 5.79 | -44.91 | -0.7 | 0 | 0.53 | -28.38 | 9.15 | 30.01 | 0.19 | -20.83 | 0 | 0 | 0 | 0 | 0 | 0 | 6.05 | -37.18 | 0 | 0 | 0 | 0 | -0.7 | 0 | -0.7 | 0 | -0.21 | 0 | -0.91 | 0 | 0.28 | 0 |
2015 (2) | 2.83 | -0.7 | 0 | 0 | 0 | 0 | 0 | 0 | 10.51 | -41.48 | -1.2 | 0 | 0.74 | -57.47 | 7.04 | -27.32 | 0.24 | -38.46 | 0 | 0 | 0 | 0 | 0 | 0 | 9.63 | 0.0 | 0 | 0 | 0 | 0 | -3.58 | 0 | -3.58 | 0 | 0.05 | -83.33 | -3.53 | 0 | 0.00 | 0 |
2014 (1) | 2.85 | -22.76 | 0 | 0 | 0 | 0 | 0 | 0 | 17.96 | 7.03 | -2.09 | 0 | 1.74 | 7.41 | 9.69 | 0.35 | 0.39 | -25.0 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 9.63 | 3.22 | 0 | 0 | 0 | 0 | -2.7 | 0 | -2.7 | 0 | 0.3 | 650.0 | -2.4 | 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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24Q1 (20) | 0.49 | -5.77 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.02 | -118.18 | 84.62 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.84 | -75.03 | -75.03 | 0 | 0 | 0 | 0 | 0 | 0 | -1.21 | 81.97 | 81.99 | -1.21 | 81.97 | 81.99 | -0.03 | 0.0 | 87.5 | -1.24 | 81.6 | 82.18 | 0.00 | 0 | 0 |
23Q4 (19) | 0.52 | 26.83 | -18.75 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.11 | 466.67 | 320.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.71 | 1.61 | -1.82 | -6.71 | 1.61 | -1.82 | -0.03 | 0.0 | 87.5 | -6.74 | 1.61 | 1.32 | 0.00 | 0 | 0 |
23Q3 (18) | 0.41 | -6.82 | -37.88 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.03 | 50.0 | 62.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.82 | -0.44 | -4.28 | -6.82 | -0.44 | -4.28 | -0.03 | 0.0 | 87.5 | -6.85 | -0.44 | -1.03 | 0.00 | 0 | 0 |
23Q2 (17) | 0.44 | -10.2 | -46.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.06 | 53.85 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.79 | -1.04 | -4.95 | -6.79 | -1.04 | -4.95 | -0.03 | 87.5 | 87.5 | -6.82 | 2.01 | -1.64 | 0.00 | 0 | 0 |
23Q1 (16) | 0.49 | -23.44 | -58.47 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.13 | -160.0 | -225.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.72 | -1.97 | -5.83 | -6.72 | -1.97 | -5.83 | -0.24 | 0.0 | 14.29 | -6.96 | -1.9 | -4.98 | 0.00 | 0 | 0 |
22Q4 (15) | 0.64 | -3.03 | 1500.0 | 0.06 | -40.0 | -87.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0 | 300.0 | -0.05 | 37.5 | 73.68 | 0.02 | 0 | -33.33 | 16.67 | 0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.59 | -0.76 | -4.6 | -6.59 | -0.76 | -4.6 | -0.24 | 0.0 | 22.58 | -6.83 | -0.74 | -3.33 | 0.00 | 0 | 0 |
22Q3 (14) | 0.66 | -20.48 | 2100.0 | 0.1 | -47.37 | -72.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.08 | 33.33 | 61.9 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.02 | 100.0 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.54 | -1.08 | -6.86 | -6.54 | -1.08 | -6.86 | -0.24 | 0.0 | 27.27 | -6.78 | -1.04 | -5.12 | 0.00 | 0 | 0 |
22Q2 (13) | 0.83 | -29.66 | 2666.67 | 0.19 | -62.75 | -26.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.12 | -200.0 | 80.95 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.01 | -80.0 | -93.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.47 | -1.89 | -9.48 | -6.47 | -1.89 | -9.48 | -0.24 | 14.29 | 20.0 | -6.71 | -1.21 | -8.05 | 0.00 | 0 | 0 |
22Q1 (12) | 1.18 | 2850.0 | 5800.0 | 0.51 | 8.51 | 218.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.04 | 78.95 | 75.0 | 0.01 | -66.67 | -92.31 | 9.09 | -45.45 | -83.22 | 0.05 | 0.0 | -79.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.35 | -0.79 | -20.27 | -6.35 | -0.79 | -20.27 | -0.28 | 9.68 | -3.7 | -6.63 | -0.3 | -19.46 | 0.00 | 0 | 0 |
21Q4 (11) | 0.04 | 33.33 | 33.33 | 0.47 | 27.03 | 1075.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | -25.0 | -0.19 | 9.52 | 75.32 | 0.03 | 0.0 | -50.0 | 16.67 | 5.56 | -50.0 | 0.05 | -37.5 | -78.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -88.89 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.3 | -2.94 | -23.05 | -6.3 | -2.94 | -23.05 | -0.31 | 6.06 | -14.81 | -6.61 | -2.48 | -22.63 | 0.00 | 0 | 0 |
21Q3 (10) | 0.03 | 0.0 | 0.0 | 0.37 | 42.31 | 640.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 66.67 | -58.33 | -0.21 | 66.67 | -133.33 | 0.03 | 50.0 | -62.5 | 15.79 | 105.26 | -64.47 | 0.08 | -50.0 | -76.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -87.5 | 7.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.12 | -3.55 | -40.69 | -6.12 | -3.55 | -40.69 | -0.33 | -10.0 | -10.0 | -6.45 | -3.86 | -38.71 | 0.00 | 0 | 0 |
21Q2 (9) | 0.03 | 50.0 | -86.36 | 0.26 | 62.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -57.14 | 200.0 | -0.63 | -293.75 | -425.0 | 0.02 | -84.62 | 100.0 | 7.69 | -85.8 | -46.15 | 0.16 | -33.33 | 6.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0 | 7.37 | 0.0 | 3.08 | 0 | 0 | 0 | 0 | 0 | 0 | -5.91 | -11.93 | -39.06 | -5.91 | -11.93 | -39.06 | -0.3 | -11.11 | -11.11 | -6.21 | -11.89 | -37.39 | 0.00 | 0 | 0 |
21Q1 (8) | 0.02 | -33.33 | -90.48 | 0.16 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 75.0 | 600.0 | -0.16 | 79.22 | -45.45 | 0.13 | 116.67 | 550.0 | 54.17 | 62.5 | 414.58 | 0.24 | 4.35 | 60.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -77.78 | 0 | 7.37 | 0.0 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.28 | -3.12 | -32.33 | -5.28 | -3.12 | -32.33 | -0.27 | 0.0 | -12.5 | -5.55 | -2.97 | -31.21 | 0.00 | 0 | 0 |
20Q4 (7) | 0.03 | 0.0 | -86.96 | 0.04 | -20.0 | 100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.04 | -66.67 | 0.0 | -0.77 | -755.56 | -6.94 | 0.06 | -25.0 | 500.0 | 33.33 | -25.0 | 0 | 0.23 | -32.35 | 53.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 12.5 | 0 | 7.37 | 0.0 | 12.18 | 0 | 0 | 0 | 0 | 0 | 0 | -5.12 | -17.7 | -33.33 | -5.12 | -17.7 | -33.33 | -0.27 | 10.0 | -35.0 | -5.39 | -15.91 | -33.42 | 0.00 | 0 | 0 |
20Q3 (6) | 0.03 | -86.36 | -50.0 | 0.05 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.12 | 1100.0 | 1100.0 | -0.09 | 25.0 | 82.35 | 0.08 | 700.0 | 700.0 | 44.44 | 211.11 | 0 | 0.34 | 126.67 | 112.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.08 | 0 | 0 | 7.37 | 3.08 | 12.18 | 0 | 0 | 0 | 0 | 0 | 0 | -4.35 | -2.35 | -38.98 | -4.35 | -2.35 | -38.98 | -0.3 | -11.11 | -130.77 | -4.65 | -2.88 | -42.64 | 0.00 | 0 | 0 |
20Q2 (5) | 0.22 | 4.76 | 37.5 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.01 | 0.0 | -92.31 | -0.12 | -9.09 | 50.0 | 0.01 | -50.0 | -50.0 | 14.29 | 35.71 | 0 | 0.15 | 0.0 | -6.25 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.15 | 6.72 | 8.83 | 0 | 0 | 0 | 0 | 0 | 0 | -4.25 | -6.52 | -62.21 | -4.25 | -6.52 | -62.21 | -0.27 | -12.5 | -107.69 | -4.52 | -6.86 | -64.36 | 0.00 | 0 | 0 |
20Q1 (4) | 0.21 | -8.7 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | -75.0 | 0.0 | -0.11 | 84.72 | 0.0 | 0.02 | 100.0 | 0.0 | 10.53 | 0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.7 | 1.98 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -3.99 | -3.91 | 0.0 | -3.99 | -3.91 | 0.0 | -0.24 | -20.0 | 0.0 | -4.23 | -4.7 | 0.0 | 0.00 | 0 | 0.0 |