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) | 115.27 | -8.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.17 | 21.98 | 0 | 0 | 0.00 | 0 | 0 | 0 | 66.12 | -1.9 | 0 | 0 | 0 | 0 | 397.9 | 4.88 | 115.19 | 8.77 | 7.57 | 20.73 | 56.23 | 25.71 | 178.99 | 14.07 | 26.2 | 0 | 82.43 | 114.94 | 0.03 | -3.58 |
2022 (9) | 125.99 | -8.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.39 | -20.72 | 0 | 0 | 0.00 | 0 | 0 | 0 | 67.4 | -2.39 | 0 | 0 | 0 | 0 | 379.4 | 8.55 | 105.9 | 18.66 | 6.27 | 0.0 | 44.73 | -35.48 | 156.91 | -4.82 | -6.38 | 0 | 38.35 | -69.51 | 0.03 | 192.62 |
2021 (8) | 137.68 | 53.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44.64 | 29.69 | 0 | 0 | 0.00 | 0 | 0 | 0 | 69.05 | 1.17 | 0 | 0 | 0 | 0 | 349.52 | 6.13 | 89.25 | 13.2 | 6.27 | 0.0 | 69.33 | 42.8 | 164.85 | 23.34 | 56.46 | -3.5 | 125.79 | 17.49 | 0.01 | 33256.23 |
2020 (7) | 89.61 | -27.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.42 | 2.47 | 0 | 0 | 0.00 | 0 | 0 | 0 | 68.25 | -1.9 | 0 | 0 | 0 | 0 | 329.34 | 6.77 | 78.84 | 14.66 | 6.27 | 0.0 | 48.55 | -6.27 | 133.66 | 5.39 | 58.51 | 24.89 | 107.06 | 8.53 | 0.00 | -6.55 |
2019 (6) | 123.82 | -11.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33.59 | 13.59 | 0 | 0 | 0.00 | 0 | 0 | 0 | 69.57 | -0.93 | 0 | 0 | 0 | 0 | 308.45 | 6.73 | 68.76 | 14.81 | 6.27 | 2.28 | 51.8 | 12.15 | 126.83 | 13.03 | 46.85 | 182.23 | 98.65 | 57.11 | 0.00 | -99.28 |
2018 (5) | 140.15 | 15.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.57 | 7.72 | 0 | 0 | 0.00 | 0 | 0 | 0 | 70.22 | 31.57 | 0 | 0 | 0 | 0 | 289.0 | 3.02 | 59.89 | 15.95 | 6.13 | 4.79 | 46.19 | 2.55 | 112.21 | 9.43 | 16.6 | 5.06 | 62.79 | 3.21 | 0.00 | -11.64 |
2017 (4) | 121.36 | 10.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27.45 | 4.14 | 0 | 0 | 0.00 | 0 | 0 | 0 | 53.37 | -2.4 | 0 | 0 | 0 | 0 | 280.52 | 7.68 | 51.65 | 18.08 | 5.85 | 4.65 | 45.04 | 20.43 | 102.54 | 18.23 | 15.8 | 32.55 | 60.84 | 23.36 | 0.01 | -25.12 |
2016 (3) | 109.71 | 31.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26.36 | -15.54 | 0 | 0 | 0.00 | 0 | 0 | 0 | 54.68 | 45.54 | 0 | 0 | 0 | 0 | 260.52 | 0.0 | 43.74 | 26.75 | 5.59 | 0.0 | 37.4 | 21.51 | 86.73 | 22.36 | 11.92 | -30.62 | 49.32 | 2.84 | 0.01 | 0.41 |
2015 (2) | 83.47 | -12.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31.21 | 0.87 | 0 | 0 | 0.00 | 0 | 0 | 0 | 37.57 | 0.29 | 0 | 0 | 0 | 0 | 260.52 | 6.3 | 34.51 | 36.78 | 5.59 | 0.0 | 30.78 | 1.08 | 70.88 | 15.68 | 17.18 | 25.49 | 47.96 | 8.65 | 0.01 | -11.16 |
2014 (1) | 95.9 | 16.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30.94 | 7.88 | 0 | 0 | 0.00 | 0 | 0 | 0 | 37.46 | 32.27 | 0 | 0 | 0 | 0 | 245.09 | 10.58 | 25.23 | 49.73 | 5.59 | -38.84 | 30.45 | 9.06 | 61.27 | 13.63 | 13.69 | 64.54 | 44.14 | 21.8 | 0.01 | -7.08 |
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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24Q2 (20) | 106.89 | 1.78 | 45.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.42 | 8.1 | 13.01 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 48.89 | -2.02 | -25.92 | 0 | 0 | 0 | 0 | 0 | 0 | 425.32 | 6.89 | 6.81 | 129.72 | 12.61 | 12.61 | 6.27 | -17.17 | -17.17 | 32.8 | -53.12 | -4.09 | 168.8 | -12.41 | 7.54 | 49.93 | 5.45 | 371.93 | 82.73 | -29.48 | 84.75 | 0.03 | -0.35 | -1.3 |
24Q1 (19) | 105.02 | -8.89 | 17.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.34 | 102.12 | 9.43 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 49.9 | -24.53 | -25.41 | 0 | 0 | 0 | 0 | 0 | 0 | 397.9 | 0.0 | 4.88 | 115.19 | 0.0 | 8.77 | 7.57 | 0.0 | 20.73 | 69.96 | 24.42 | 22.95 | 192.72 | 7.67 | 13.99 | 47.35 | 80.73 | 1074.94 | 117.31 | 42.31 | 92.53 | 0.03 | -4.71 | 2.51 |
23Q4 (18) | 115.27 | 8.38 | -8.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.6 | -43.25 | -43.49 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.12 | 0.17 | -1.9 | 0 | 0 | 0 | 0 | 0 | 0 | 397.9 | 0.0 | 4.88 | 115.19 | 0.0 | 8.77 | 7.57 | 0.0 | 20.73 | 56.23 | 12.01 | 25.71 | 178.99 | 3.49 | 14.07 | 26.2 | 346.34 | 510.66 | 82.43 | 47.01 | 114.94 | 0.03 | -3.81 | -3.58 |
23Q3 (17) | 106.36 | 44.41 | 23.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.63 | -8.86 | -5.06 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.01 | 0.02 | -0.87 | 0 | 0 | 0 | 0 | 0 | 0 | 397.9 | -0.08 | 4.88 | 115.19 | 0.0 | 8.77 | 7.57 | 0.0 | 20.73 | 50.2 | 46.78 | 35.06 | 172.96 | 10.19 | 15.81 | 5.87 | -44.52 | 126.03 | 56.07 | 25.21 | 283.52 | 0.03 | 8.06 | -3.53 |
23Q2 (16) | 73.65 | -17.87 | -15.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.76 | 4.68 | 126.64 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.0 | -1.35 | -1.02 | 0 | 0 | 0 | 0 | 0 | 0 | 398.22 | 4.96 | 4.89 | 115.19 | 8.77 | 8.77 | 7.57 | 20.73 | 20.73 | 34.2 | -39.89 | 25.92 | 156.96 | -7.16 | 12.65 | 10.58 | 162.53 | 247.35 | 44.78 | -26.51 | 124.12 | 0.03 | 3.5 | -9.85 |
23Q1 (15) | 89.68 | -28.82 | 12.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.19 | 4.37 | 109.09 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.9 | -0.74 | -2.22 | 0 | 0 | 0 | 0 | 0 | 0 | 379.4 | 0.0 | 8.55 | 105.9 | 0.0 | 18.66 | 6.27 | 0.0 | 0.0 | 56.9 | 27.21 | -24.35 | 169.07 | 7.75 | -0.97 | 4.03 | 163.17 | -86.59 | 60.93 | 58.88 | -42.11 | 0.03 | -10.37 | 119.92 |
22Q4 (14) | 125.99 | 45.74 | -8.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.68 | -4.65 | 30.8 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 67.4 | 1.22 | -2.39 | 0 | 0 | 0 | 0 | 0 | 0 | 379.4 | 0.0 | 8.55 | 105.9 | 0.0 | 18.66 | 6.27 | 0.0 | 0.0 | 44.73 | 20.34 | -35.48 | 156.91 | 5.06 | -4.82 | -6.38 | 71.71 | -111.3 | 38.35 | 162.31 | -69.51 | 0.03 | -3.76 | 192.62 |
22Q3 (13) | 86.45 | -1.38 | 2.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.25 | 117.58 | -6.35 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.59 | -0.13 | 2.15 | 0 | 0 | 0 | 0 | 0 | 0 | 379.4 | -0.07 | 8.55 | 105.9 | 0.0 | 18.66 | 6.27 | 0.0 | 0.0 | 37.17 | 36.86 | -33.03 | 149.35 | 7.19 | -1.11 | -22.55 | -214.07 | -138.9 | 14.62 | -26.83 | -87.12 | 0.03 | 0.98 | 299.92 |
22Q2 (12) | 87.66 | 9.55 | -20.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.63 | -3.43 | -56.89 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.68 | -2.54 | 1.65 | 0 | 0 | 0 | 0 | 0 | 0 | 379.65 | 8.62 | 15.28 | 105.9 | 18.66 | 34.32 | 6.27 | 0.0 | 0.0 | 27.16 | -63.89 | -64.06 | 139.33 | -18.39 | -13.29 | -7.18 | -123.89 | -110.37 | 19.98 | -81.02 | -86.2 | 0.03 | 152.47 | 434.33 |
22Q1 (11) | 80.02 | -41.88 | 1.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.83 | -34.71 | -39.08 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 68.42 | -0.91 | 3.15 | 0 | 0 | 0 | 0 | 0 | 0 | 349.52 | 0.0 | 6.13 | 89.25 | 0.0 | 13.2 | 6.27 | 0.0 | 0.0 | 75.21 | 8.48 | 27.86 | 170.73 | 3.57 | 18.62 | 30.05 | -46.78 | -45.07 | 105.26 | -16.32 | -7.28 | 0.01 | 19.26 | 40109.77 |
21Q4 (10) | 137.68 | 62.88 | 53.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.93 | -31.73 | -7.75 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 69.05 | 5.92 | 1.17 | 0 | 0 | 0 | 0 | 0 | 0 | 349.52 | 0.0 | 6.13 | 89.25 | 0.0 | 13.2 | 6.27 | 0.0 | 0.0 | 69.33 | 24.92 | 42.8 | 164.85 | 9.16 | 23.34 | 56.46 | -2.6 | -3.5 | 125.79 | 10.86 | 17.49 | 0.01 | 31.53 | 33256.23 |
21Q3 (9) | 84.53 | -22.95 | -11.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.08 | 0.15 | 19.67 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 65.19 | -0.62 | -5.08 | 0 | 0 | 0 | 0 | 0 | 0 | 349.52 | 6.13 | 6.13 | 89.25 | 13.2 | 13.2 | 6.27 | 0.0 | 0.0 | 55.5 | -26.55 | 57.49 | 151.02 | -6.01 | 25.48 | 57.97 | -16.25 | 22.04 | 113.47 | -21.63 | 37.14 | 0.01 | 34.92 | 24235.19 |
21Q2 (8) | 109.71 | 38.61 | -10.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.06 | 36.47 | 29.05 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 65.6 | -1.1 | -4.84 | 0 | 0 | 0 | 0 | 0 | 0 | 329.34 | 0.0 | -0.01 | 78.84 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 75.56 | 28.46 | 218.68 | 160.68 | 11.64 | 47.66 | 69.22 | 26.52 | 48.0 | 144.78 | 27.53 | 105.42 | 0.01 | 18899.21 | 17554.52 |
21Q1 (7) | 79.15 | -11.67 | -12.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.57 | -1.14 | 159.35 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 66.33 | -2.81 | -4.64 | 0 | 0 | 0 | 0 | 0 | 0 | 329.34 | 0.0 | 6.77 | 78.84 | 0.0 | 14.66 | 6.27 | 0.0 | 0.0 | 58.82 | 21.15 | 15.7 | 143.93 | 7.68 | 14.35 | 54.71 | -6.49 | 147.22 | 113.53 | 6.04 | 55.58 | 0.00 | -1.07 | -11.77 |
20Q4 (6) | 89.61 | -5.81 | -27.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.68 | -11.44 | 9.01 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 68.25 | -0.63 | -1.9 | 0 | 0 | 0 | 0 | 0 | 0 | 329.34 | 0.0 | 6.77 | 78.84 | 0.0 | 14.66 | 6.27 | 0.0 | 0.0 | 48.55 | 37.77 | -6.27 | 133.66 | 11.06 | 5.39 | 58.51 | 23.18 | 24.89 | 107.06 | 29.39 | 8.53 | 0.00 | -4.04 | -6.55 |
20Q3 (5) | 95.14 | -22.02 | 21.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.93 | 8.0 | 7.16 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 68.68 | -0.38 | -2.91 | 0 | 0 | 0 | 0 | 0 | 0 | 329.34 | -0.01 | 6.77 | 78.84 | 0.0 | 14.66 | 6.27 | 0.0 | 0.0 | 35.24 | 48.63 | -11.9 | 120.35 | 10.6 | 4.62 | 47.5 | 1.56 | 3.33 | 82.74 | 17.4 | -3.76 | 0.00 | -2.12 | -4.81 |
20Q2 (4) | 122.0 | 34.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.12 | 174.25 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 68.94 | -0.89 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 329.38 | 6.79 | 0.0 | 78.84 | 14.66 | 0.0 | 6.27 | 0.0 | 0.0 | 23.71 | -53.36 | 0.0 | 108.82 | -13.55 | 0.0 | 46.77 | 111.34 | 0.0 | 70.48 | -3.41 | 0.0 | 0.00 | -5.04 | 0.0 |