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) | 2.76 | -30.65 | 3.11 | 211.0 | 0.03 | 0 | 0 | 0 | 11.51 | -23.11 | -1.31 | 0 | 3.84 | -0.78 | 33.36 | 29.05 | 2.54 | -21.6 | 1.06 | -43.01 | 0.11 | 0 | 1.07 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.18 | 0.0 | -6.26 | 0 | -3.84 | 0 | -0.91 | 0 | -7.17 | 0 | 0.00 | 0 |
2022 (9) | 3.98 | 3.92 | 1.0 | -64.16 | 0 | 0 | 0.02 | 0.0 | 14.97 | -4.95 | -0.13 | 0 | 3.87 | -38.28 | 25.85 | -35.06 | 3.24 | -7.16 | 1.86 | 0.54 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.18 | 0.0 | -4.94 | 0 | -2.53 | 0 | -0.81 | 0 | -5.75 | 0 | 0.00 | 0 |
2021 (8) | 3.83 | 80.66 | 2.79 | 99.29 | 0 | 0 | 0.02 | 0.0 | 15.75 | 19.23 | 0.67 | 0 | 6.27 | 28.48 | 39.81 | 7.76 | 3.49 | 3.87 | 1.85 | -14.35 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.18 | -1.36 | -4.83 | 0 | -2.41 | 0 | -1.02 | 0 | -5.85 | 0 | 0.00 | 0 |
2020 (7) | 2.12 | 12.77 | 1.4 | 0.0 | 0 | 0 | 0.02 | -91.67 | 13.21 | -2.15 | -0.9 | 0 | 4.88 | 3.39 | 36.94 | 5.66 | 3.36 | 9.8 | 2.16 | 18.68 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -5.52 | 0 | -3.08 | 0 | -0.87 | 0 | -6.39 | 0 | 0.00 | 0 |
2019 (6) | 1.88 | -1.05 | 1.4 | -6.67 | 0 | 0 | 0.24 | -27.27 | 13.5 | -9.58 | -0.88 | 0 | 4.72 | -19.45 | 34.96 | -10.92 | 3.06 | -14.76 | 1.82 | -6.19 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -4.63 | 0 | -2.18 | 0 | -0.86 | 0 | -5.49 | 0 | 0.00 | 0 |
2018 (5) | 1.9 | -28.3 | 1.5 | 66.67 | 0 | 0 | 0.33 | 0.0 | 14.93 | 36.35 | -0.33 | 0 | 5.86 | 45.77 | 39.25 | 6.91 | 3.59 | 23.37 | 1.94 | -3.48 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -3.78 | 0 | -1.33 | 0 | -0.69 | 0 | -4.47 | 0 | 0.00 | 0 |
2017 (4) | 2.65 | -37.2 | 0.9 | -53.12 | 0 | 0 | 0.33 | 0.0 | 10.95 | -37.11 | -1.02 | 0 | 4.02 | -2.66 | 36.71 | 54.76 | 2.91 | 15.02 | 2.01 | -3.83 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -3.58 | 0 | -1.14 | 0 | -0.45 | 0 | -4.03 | 0 | 0.00 | 0 |
2016 (3) | 4.22 | -8.46 | 1.92 | -16.52 | 0 | 0 | 0.33 | 0.0 | 17.41 | -17.02 | 0.03 | 0 | 4.13 | -19.49 | 23.72 | -2.98 | 2.53 | -22.39 | 2.09 | -7.11 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -2.56 | 0 | -0.11 | 0 | -0.41 | 0 | -2.97 | 0 | 0.00 | 0 |
2015 (2) | 4.61 | 3.83 | 2.3 | -2.95 | 0 | 0 | 0.33 | 6.45 | 20.98 | -9.72 | -1.06 | 0 | 5.13 | -2.1 | 24.45 | 8.45 | 3.26 | 6.54 | 2.25 | -1.75 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -2.58 | 0 | -0.14 | 0 | 0.32 | -53.62 | -2.26 | 0 | 0.00 | 0 |
2014 (1) | 4.44 | 34.55 | 2.37 | 19.1 | 0 | 0 | 0.31 | -41.51 | 23.24 | -8.0 | -0.7 | 0 | 5.24 | -21.44 | 22.55 | -14.61 | 3.06 | -6.99 | 2.29 | 14.5 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -1.51 | 0 | 0.93 | -42.94 | 0.69 | 6800.0 | -0.82 | 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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23Q4 (20) | 2.76 | 0.73 | -30.65 | 3.11 | 211.0 | 211.0 | 0.03 | 0 | 0 | 0 | 0 | -100.0 | 2.75 | -6.78 | -1.08 | -0.93 | -322.73 | -3200.0 | 3.84 | -11.93 | -0.78 | 33.36 | -11.7 | 29.05 | 2.54 | -13.01 | -21.6 | 1.06 | -43.01 | -43.01 | 0.11 | 0 | 0 | 1.07 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -6.26 | -17.67 | -26.72 | -3.84 | -31.96 | -51.78 | -0.91 | -31.88 | -12.35 | -7.17 | -19.3 | -24.7 | 0.00 | 0 | 0 |
23Q3 (19) | 2.74 | -27.32 | -28.83 | 1.0 | 0.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.95 | -5.45 | -23.18 | -0.22 | -229.41 | -833.33 | 4.36 | -1.13 | -21.3 | 37.78 | 6.49 | 14.57 | 2.92 | -8.18 | -10.15 | 1.86 | 1.64 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -5.32 | -4.11 | -6.4 | -2.91 | -8.18 | -12.79 | -0.69 | 30.3 | 12.66 | -6.01 | 1.48 | -3.8 | 0.00 | 0 | 0 |
23Q2 (18) | 3.77 | -2.08 | -23.06 | 1.0 | 0.0 | -48.72 | 0 | 0 | 0 | 0 | -100.0 | 0 | 3.12 | 15.99 | -19.38 | 0.17 | 151.52 | 254.55 | 4.41 | 17.91 | -18.78 | 35.48 | 25.03 | 10.55 | 3.18 | -3.64 | -10.42 | 1.83 | -1.61 | -1.61 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -5.11 | 3.04 | -1.59 | -2.69 | 5.94 | -3.07 | -0.99 | -28.57 | -15.12 | -6.1 | -0.99 | -3.57 | 0.00 | 0 | 0 |
23Q1 (17) | 3.85 | -3.27 | -3.99 | 1.0 | 0.0 | -54.55 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 2.69 | -3.24 | -39.96 | -0.33 | -1200.0 | -312.5 | 3.74 | -3.36 | -45.32 | 28.38 | 9.77 | -28.69 | 3.3 | 1.85 | -11.53 | 1.86 | 0.0 | -1.06 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -5.27 | -6.68 | -7.33 | -2.86 | -13.04 | -14.4 | -0.77 | 4.94 | -11.59 | -6.04 | -5.04 | -7.86 | 0.00 | 0 | 0 |
22Q4 (16) | 3.98 | 3.38 | 3.92 | 1.0 | -20.0 | -64.16 | 0 | 0 | 0 | 0.02 | 0 | 0.0 | 2.78 | -27.6 | -39.7 | 0.03 | 0.0 | -97.56 | 3.87 | -30.14 | -38.28 | 25.85 | -21.6 | -35.06 | 3.24 | -0.31 | -7.16 | 1.86 | 0.0 | 0.54 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -4.94 | 1.2 | -2.28 | -2.53 | 1.94 | -4.98 | -0.81 | -2.53 | 20.59 | -5.75 | 0.69 | 1.71 | 0.00 | 0 | 0 |
22Q3 (15) | 3.85 | -21.43 | 220.83 | 1.25 | -35.9 | -54.38 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.84 | -0.78 | -3.03 | 0.03 | 127.27 | 160.0 | 5.54 | 2.03 | -5.14 | 32.98 | 2.75 | -17.67 | 3.25 | -8.45 | -22.8 | 1.86 | 0.0 | 1.64 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | -1.36 | -5.0 | 0.6 | 17.9 | -2.58 | 1.15 | 29.12 | -0.79 | 8.14 | 33.05 | -5.79 | 1.7 | 20.36 | 0.00 | 0 | 0 |
22Q2 (14) | 4.9 | 22.19 | 329.82 | 1.95 | -11.36 | 14.71 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 3.87 | -13.62 | -6.52 | -0.11 | -37.5 | 38.89 | 5.43 | -20.61 | -1.27 | 32.09 | -19.35 | -19.07 | 3.55 | -4.83 | -20.94 | 1.86 | -1.06 | -10.58 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | -1.36 | -5.03 | -2.44 | 16.72 | -2.61 | -4.4 | 27.3 | -0.86 | -24.64 | 19.63 | -5.89 | -5.18 | 17.16 | 0.00 | 0 | 0 |
22Q1 (13) | 4.01 | 4.7 | 102.53 | 2.2 | -21.15 | 37.5 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.48 | -2.82 | 47.37 | -0.08 | -106.5 | 75.76 | 6.84 | 9.09 | 50.0 | 39.79 | -0.05 | 18.67 | 3.73 | 6.88 | -9.69 | 1.88 | 1.62 | -10.48 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | -1.36 | -4.91 | -1.66 | 16.07 | -2.5 | -3.73 | 26.69 | -0.69 | 32.35 | 27.37 | -5.6 | 4.27 | 17.65 | 0.00 | 0 | 0 |
21Q4 (12) | 3.83 | 219.17 | 80.66 | 2.79 | 1.82 | 99.29 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.61 | 16.41 | 34.01 | 1.23 | 2560.0 | 400.0 | 6.27 | 7.36 | 28.48 | 39.81 | -0.61 | 7.68 | 3.49 | -17.1 | 3.87 | 1.85 | 1.09 | -14.35 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | -1.36 | -1.36 | -4.83 | 20.69 | 12.5 | -2.41 | 33.79 | 21.75 | -1.02 | 13.56 | -17.24 | -5.85 | 19.53 | 8.45 | 0.00 | 0 | 0 |
21Q3 (11) | 1.2 | 5.26 | -42.58 | 2.74 | 61.18 | 95.71 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 3.96 | -4.35 | 21.85 | -0.05 | 72.22 | 80.77 | 5.84 | 6.18 | 23.21 | 40.05 | 1.01 | 10.53 | 4.21 | -6.24 | 34.08 | 1.83 | -12.02 | -8.5 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -6.09 | -0.83 | -19.18 | -3.64 | -1.39 | -36.33 | -1.18 | -10.28 | -10.28 | -7.27 | -2.25 | -17.64 | 0.00 | 0 | 0 |
21Q2 (10) | 1.14 | -42.42 | -30.49 | 1.7 | 6.25 | 21.43 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.14 | 36.18 | 6.98 | -0.18 | 45.45 | -800.0 | 5.5 | 20.61 | 5.16 | 39.65 | 18.27 | 2.28 | 4.49 | 8.72 | 71.37 | 2.08 | -0.95 | 4.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -6.04 | -3.25 | -24.54 | -3.59 | -5.28 | -48.96 | -1.07 | -12.63 | 5.31 | -7.11 | -4.56 | -18.9 | 0.00 | 0 | 0 |
21Q1 (9) | 1.98 | -6.6 | 4.76 | 1.6 | 14.29 | 14.29 | 0 | 0 | 0 | 0.02 | 0.0 | -92.31 | 3.04 | -11.63 | 15.15 | -0.33 | 19.51 | -57.14 | 4.56 | -6.56 | 10.68 | 33.53 | -9.31 | 4.58 | 4.13 | 22.92 | 55.85 | 2.1 | -2.78 | 2.94 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -5.85 | -5.98 | -20.87 | -3.41 | -10.71 | -42.68 | -0.95 | -9.2 | 11.21 | -6.8 | -6.42 | -15.06 | 0.00 | 0 | 0 |
20Q4 (8) | 2.12 | 1.44 | 12.77 | 1.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | -91.67 | 3.44 | 5.85 | 3.61 | -0.41 | -57.69 | -2.5 | 4.88 | 2.95 | 3.39 | 36.97 | 2.02 | 5.74 | 3.36 | 7.01 | 9.8 | 2.16 | 8.0 | 18.68 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -5.52 | -8.02 | -19.22 | -3.08 | -15.36 | -41.28 | -0.87 | 18.69 | -1.16 | -6.39 | -3.4 | -16.39 | 0.00 | 0 | 0 |
20Q3 (7) | 2.09 | 27.44 | 43.15 | 1.4 | 0.0 | 3.7 | 0 | 0 | 0 | 0.02 | 0.0 | -91.67 | 3.25 | -16.02 | -11.2 | -0.26 | -1200.0 | -333.33 | 4.74 | -9.37 | -12.22 | 36.24 | -6.53 | 0 | 3.14 | 19.85 | -1.57 | 2.0 | 0.0 | 6.38 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -5.11 | -5.36 | -19.95 | -2.67 | -10.79 | -47.51 | -1.07 | 5.31 | -52.86 | -6.18 | -3.34 | -24.6 | 0.00 | 0 | 0 |
20Q2 (6) | 1.64 | -13.23 | -8.38 | 1.4 | 0.0 | 3.7 | 0 | 0 | 0 | 0.02 | -92.31 | -92.0 | 3.87 | 46.59 | 19.81 | -0.02 | 90.48 | 84.62 | 5.23 | 26.94 | 9.19 | 38.77 | 20.92 | 0 | 2.62 | -1.13 | -20.12 | 2.0 | -1.96 | 3.09 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -4.85 | -0.21 | -15.48 | -2.41 | -0.84 | -36.93 | -1.13 | -5.61 | -130.61 | -5.98 | -1.18 | -27.51 | 0.00 | 0 | 0 |
20Q1 (5) | 1.89 | 0.53 | -2.58 | 1.4 | 0.0 | -6.67 | 0 | 0 | 0 | 0.26 | 8.33 | 4.0 | 2.64 | -20.48 | -19.76 | -0.21 | 47.5 | 27.59 | 4.12 | -12.71 | -22.41 | 32.06 | -8.3 | 0 | 2.65 | -13.4 | -24.93 | 2.04 | 12.09 | 3.55 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -4.84 | -4.54 | -18.92 | -2.39 | -9.63 | -46.63 | -1.07 | -24.42 | -127.66 | -5.91 | -7.65 | -30.18 | 0.00 | 0 | 0 |
19Q4 (4) | 1.88 | 28.77 | 0.0 | 1.4 | 3.7 | 0.0 | 0 | 0 | 0.0 | 0.24 | 0.0 | 0.0 | 3.32 | -9.29 | 0.0 | -0.4 | -566.67 | 0.0 | 4.72 | -12.59 | 0.0 | 34.96 | 0 | 0.0 | 3.06 | -4.08 | 0.0 | 1.82 | -3.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -4.63 | -8.69 | 0.0 | -2.18 | -20.44 | 0.0 | -0.86 | -22.86 | 0.0 | -5.49 | -10.69 | 0.0 | 0.00 | 0 | 0.0 |