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) | 3.59 | 21.28 | 0 | 0 | 0 | 0 | 0 | 0 | 38.29 | 13.55 | 4.69 | 31.01 | 11.69 | 14.95 | 30.53 | 1.23 | 2.51 | 4.58 | 2.88 | -0.69 | 0 | 0 | 0 | 0 | 6.0 | 0.0 | 4.58 | 8.53 | 3.15 | 0.0 | 9.78 | 25.06 | 17.51 | 15.2 | 0.16 | -11.11 | 9.94 | 24.25 | 0.05 | 0.96 |
2022 (9) | 2.96 | 8.03 | 0 | 0 | 0 | 0 | 0 | 0 | 33.72 | 21.16 | 3.58 | 6.87 | 10.17 | 17.98 | 30.16 | -2.63 | 2.4 | 5.73 | 2.9 | -1.02 | 0 | 0 | 0 | 0 | 6.0 | -0.5 | 4.22 | 8.48 | 3.15 | 0.0 | 7.82 | 10.3 | 15.2 | 7.65 | 0.18 | -10.0 | 8.0 | 9.74 | 0.05 | 2.62 |
2021 (8) | 2.74 | 21.78 | 0 | 0 | 0 | 0 | 0 | 0 | 27.83 | 3.38 | 3.35 | 18.37 | 8.62 | 4.99 | 30.97 | 1.56 | 2.27 | 36.75 | 2.93 | -0.68 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 3.89 | 8.06 | 3.15 | 0.0 | 7.09 | 15.28 | 14.12 | 9.37 | 0.2 | 42.86 | 7.29 | 15.9 | 0.05 | -5.94 |
2020 (7) | 2.25 | 36.36 | 0 | 0 | 0 | 0 | 0 | 0 | 26.92 | 27.76 | 2.83 | 128.23 | 8.21 | 27.68 | 30.50 | -0.06 | 1.66 | 28.68 | 2.95 | -0.67 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 3.6 | 3.45 | 3.15 | 0.0 | 6.15 | 34.57 | 12.91 | 15.27 | 0.14 | 7.69 | 6.29 | 33.83 | 0.05 | -0.07 |
2019 (6) | 1.65 | 34.15 | 0 | 0 | 0 | 0 | 0 | 0 | 21.07 | 19.72 | 1.24 | 100.0 | 6.43 | 25.34 | 30.52 | 4.7 | 1.29 | 10.26 | 2.97 | -1.0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 3.48 | 1.75 | 3.15 | 0.0 | 4.57 | 11.19 | 11.2 | 4.87 | 0.13 | 44.44 | 4.7 | 11.9 | 0.05 | 2.1 |
2018 (5) | 1.23 | 14.95 | 0 | 0 | 0 | 0 | 0 | 0 | 17.6 | -4.45 | 0.62 | -33.33 | 5.13 | 1.38 | 29.15 | 6.11 | 1.17 | 11.43 | 3.0 | -0.66 | 0 | 0 | 0.01 | 0 | 6.03 | -15.07 | 3.42 | 3.01 | 3.15 | 0.0 | 4.11 | -7.43 | 10.68 | -2.2 | 0.09 | 12.5 | 4.2 | -7.08 | 0.05 | 8.32 |
2017 (4) | 1.07 | -13.01 | 0 | 0 | 0 | 0 | 0 | 0 | 18.42 | -10.15 | 0.93 | -32.61 | 5.06 | -18.12 | 27.47 | -8.88 | 1.05 | -8.7 | 3.02 | -0.66 | 0 | 0 | 0 | 0 | 7.1 | 0.0 | 3.32 | 4.08 | 3.15 | 0.0 | 4.44 | -9.2 | 10.92 | -2.76 | 0.08 | 60.0 | 4.52 | -8.5 | 0.05 | -5.64 |
2016 (3) | 1.23 | 28.12 | 0 | 0 | 0 | 0 | 0 | 0 | 20.5 | -11.06 | 1.38 | 6.98 | 6.18 | -1.44 | 30.15 | 10.83 | 1.15 | -0.86 | 3.04 | -0.98 | 0 | 0 | 0 | 0 | 7.1 | 0.0 | 3.19 | 4.25 | 3.15 | 0.0 | 4.89 | 3.82 | 11.23 | 2.84 | 0.05 | 25.0 | 4.94 | 4.0 | 0.05 | 3.57 |
2015 (2) | 0.96 | -8.57 | 0.03 | 0 | 0 | 0 | 0 | 0 | 23.05 | -3.84 | 1.29 | 14.16 | 6.27 | -12.8 | 27.20 | -9.31 | 1.16 | 27.47 | 3.07 | -0.97 | 0 | 0 | 0.01 | 0.0 | 7.1 | 0.0 | 3.06 | 4.08 | 3.15 | 0.0 | 4.71 | 4.9 | 10.92 | 3.12 | 0.04 | -33.33 | 4.75 | 4.4 | 0.05 | 0 |
2014 (1) | 1.05 | 5.0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.97 | -13.28 | 1.13 | -28.48 | 7.19 | -14.81 | 30.00 | -1.77 | 0.91 | -56.87 | 3.1 | 1.64 | 0 | 0 | 0.01 | 0.0 | 7.1 | 0.0 | 2.94 | 5.38 | 3.15 | 0.0 | 4.49 | -20.53 | 10.59 | -8.63 | 0.06 | 20.0 | 4.55 | -20.18 | 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) | 3.59 | -25.52 | 21.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.32 | 7.39 | 8.86 | 1.17 | -15.22 | 60.27 | 11.69 | 3.63 | 14.95 | 30.52 | 1.36 | 1.23 | 2.51 | 2.03 | 4.58 | 2.88 | -0.35 | -0.69 | 0 | 0 | 0 | 0 | 0 | 0 | 6.0 | 0.0 | 0.0 | 4.58 | 0.0 | 8.53 | 3.15 | 0.0 | 0.0 | 9.78 | 13.46 | 25.06 | 17.51 | 7.09 | 15.2 | 0.16 | 14.29 | -11.11 | 9.94 | 13.47 | 24.25 | 0.05 | -1.7 | 0.96 |
23Q3 (19) | 4.82 | 47.85 | 81.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.61 | -2.14 | 18.2 | 1.38 | 24.32 | 40.82 | 11.28 | 0.27 | 29.06 | 30.11 | -3.69 | 11.39 | 2.46 | 3.36 | 14.42 | 2.89 | 0.0 | -0.69 | 0 | 0 | 0 | 0 | 0 | 0 | 6.0 | 0.0 | 0.0 | 4.58 | 0.0 | 8.53 | 3.15 | 0.0 | 0.0 | 8.62 | 19.06 | 21.58 | 16.35 | 9.22 | 12.99 | 0.14 | -6.67 | -17.65 | 8.76 | 18.54 | 20.66 | 0.05 | 21.47 | 4.72 |
23Q2 (18) | 3.26 | -20.68 | 4.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.82 | 14.85 | 24.15 | 1.11 | 7.77 | 27.59 | 11.25 | 6.94 | 25.14 | 31.27 | 1.26 | 7.82 | 2.38 | -5.18 | 0.85 | 2.89 | -0.34 | -1.03 | 0 | 0 | 0 | 0 | 0 | 0 | 6.0 | 0.0 | -0.5 | 4.58 | 0.0 | 8.53 | 3.15 | 0.0 | 0.0 | 7.24 | 18.11 | 15.47 | 14.97 | 8.01 | 9.75 | 0.15 | -21.05 | -21.05 | 7.39 | 16.93 | 14.4 | 0.04 | 0.41 | -13.63 |
23Q1 (17) | 4.11 | 38.85 | 23.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.55 | -9.81 | 4.14 | 1.03 | 41.1 | 4.04 | 10.52 | 3.44 | 11.8 | 30.88 | 2.41 | -1.72 | 2.51 | 4.58 | -3.09 | 2.9 | 0.0 | -0.68 | 0 | 0 | 0 | 0 | 0 | 0 | 6.0 | 0.0 | -0.5 | 4.58 | 8.53 | 8.53 | 3.15 | 0.0 | 0.0 | 6.13 | -21.61 | 13.73 | 13.86 | -8.82 | 8.54 | 0.19 | 5.56 | -13.64 | 6.32 | -21.0 | 12.66 | 0.04 | -15.79 | -23.81 |
22Q4 (16) | 2.96 | 11.7 | 8.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.48 | 16.61 | 17.33 | 0.73 | -25.51 | -7.59 | 10.17 | 16.36 | 17.98 | 30.15 | 11.53 | -2.66 | 2.4 | 11.63 | 5.73 | 2.9 | -0.34 | -1.02 | 0 | 0 | 0 | 0 | 0 | 0 | 6.0 | 0.0 | -0.5 | 4.22 | 0.0 | 8.48 | 3.15 | 0.0 | 0.0 | 7.82 | 10.3 | 10.3 | 15.2 | 5.04 | 7.65 | 0.18 | 5.88 | -10.0 | 8.0 | 10.19 | 9.74 | 0.05 | 1.96 | 2.62 |
22Q3 (15) | 2.65 | -15.34 | 1.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.13 | 2.78 | 19.56 | 0.98 | 12.64 | 1.03 | 8.74 | -2.78 | 19.4 | 27.03 | -6.78 | 1.04 | 2.15 | -8.9 | -8.12 | 2.91 | -0.34 | -0.68 | 0 | 0 | 0 | 0 | 0 | 0 | 6.0 | -0.5 | -0.5 | 4.22 | 0.0 | 8.48 | 3.15 | 0.0 | 0.0 | 7.09 | 13.08 | 12.54 | 14.47 | 6.09 | 8.47 | 0.17 | -10.53 | 0.0 | 7.26 | 12.38 | 12.21 | 0.05 | 0.18 | -0.39 |
22Q2 (14) | 3.13 | -6.01 | 23.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.91 | -3.65 | 15.31 | 0.87 | -12.12 | 8.75 | 8.99 | -4.46 | 18.13 | 29.00 | -7.7 | 4.22 | 2.36 | -8.88 | 2.16 | 2.92 | 0.0 | -0.68 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 4.22 | 0.0 | 8.48 | 3.15 | 0.0 | 0.0 | 6.27 | 16.33 | 17.86 | 13.64 | 6.81 | 10.36 | 0.19 | -13.64 | 5.56 | 6.46 | 15.15 | 17.45 | 0.05 | -11.43 | 0.51 |
22Q1 (13) | 3.33 | 21.53 | 31.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.21 | 1.61 | 34.81 | 0.99 | 25.32 | 25.32 | 9.41 | 9.16 | 33.66 | 31.42 | 1.44 | 21.88 | 2.59 | 14.1 | 10.21 | 2.92 | -0.34 | -0.68 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 4.22 | 8.48 | 17.22 | 3.15 | 0.0 | 0.0 | 5.39 | -23.98 | -22.45 | 12.77 | -9.56 | -6.79 | 0.22 | 10.0 | 37.5 | 5.61 | -23.05 | -21.1 | 0.05 | 13.43 | 7.02 |
21Q4 (12) | 2.74 | 4.58 | 21.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.08 | 18.82 | 6.18 | 0.79 | -18.56 | -2.47 | 8.62 | 17.76 | 4.99 | 30.97 | 15.77 | 1.56 | 2.27 | -2.99 | 36.75 | 2.93 | 0.0 | -0.68 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 3.89 | 0.0 | 8.06 | 3.15 | 0.0 | 0.0 | 7.09 | 12.54 | 15.28 | 14.12 | 5.85 | 9.37 | 0.2 | 17.65 | 42.86 | 7.29 | 12.67 | 15.9 | 0.05 | -1.03 | -5.94 |
21Q3 (11) | 2.62 | 3.15 | 58.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.8 | -0.87 | 0.15 | 0.97 | 21.25 | 22.78 | 7.32 | -3.81 | -2.14 | 26.75 | -3.85 | -9.04 | 2.34 | 1.3 | 40.12 | 2.93 | -0.34 | -1.01 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 3.89 | 0.0 | 8.06 | 3.15 | 0.0 | 0.0 | 6.3 | 18.42 | 17.76 | 13.34 | 7.93 | 10.25 | 0.17 | -5.56 | 41.67 | 6.47 | 17.64 | 18.28 | 0.05 | 1.08 | -4.36 |
21Q2 (10) | 2.54 | 0.4 | 19.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.86 | 12.64 | 0.59 | 0.8 | 1.27 | 23.08 | 7.61 | 8.1 | 3.96 | 27.82 | 7.94 | -9.04 | 2.31 | -1.7 | 14.93 | 2.94 | 0.0 | -0.68 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 3.89 | 8.06 | 8.06 | 3.15 | 0.0 | 0.0 | 5.32 | -23.45 | 16.67 | 12.36 | -9.78 | 9.19 | 0.18 | 12.5 | 50.0 | 5.5 | -22.64 | 17.52 | 0.05 | -5.68 | -4.53 |
21Q1 (9) | 2.53 | 12.44 | 58.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.09 | -19.97 | 6.84 | 0.79 | -2.47 | 33.9 | 7.04 | -14.25 | 6.51 | 25.78 | -15.48 | -12.41 | 2.35 | 41.57 | 16.92 | 2.94 | -0.34 | -1.01 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 3.6 | 0.0 | 3.45 | 3.15 | 0.0 | 0.0 | 6.95 | 13.01 | 34.95 | 13.7 | 6.12 | 16.3 | 0.16 | 14.29 | 60.0 | 7.11 | 13.04 | 35.43 | 0.05 | -0.31 | -3.3 |
20Q4 (8) | 2.25 | 36.36 | 36.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.61 | 12.08 | 24.35 | 0.81 | 2.53 | 55.77 | 8.21 | 9.76 | 27.68 | 30.50 | 3.68 | -0.11 | 1.66 | -0.6 | 28.68 | 2.95 | -0.34 | -0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 3.6 | 0.0 | 3.45 | 3.15 | 0.0 | 0.0 | 6.15 | 14.95 | 34.57 | 12.91 | 6.69 | 15.27 | 0.14 | 16.67 | 7.69 | 6.29 | 14.99 | 33.83 | 0.05 | 0.63 | -0.07 |
20Q3 (7) | 1.65 | -22.54 | 34.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.79 | -0.44 | 28.36 | 0.79 | 21.54 | 139.39 | 7.48 | 2.19 | 18.92 | 29.41 | -3.84 | 0 | 1.67 | -16.92 | 13.61 | 2.96 | 0.0 | -0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 3.6 | 0.0 | 3.45 | 3.15 | 0.0 | 0.0 | 5.35 | 17.32 | 32.1 | 12.1 | 6.89 | 13.3 | 0.12 | 0.0 | 0.0 | 5.47 | 16.88 | 31.18 | 0.05 | 0.91 | -1.59 |
20Q2 (6) | 2.13 | 33.12 | 100.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.82 | 19.65 | 27.48 | 0.65 | 10.17 | 116.67 | 7.32 | 10.74 | 16.19 | 30.59 | 3.94 | 0 | 2.01 | 0.0 | 54.62 | 2.96 | -0.34 | -0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 3.6 | 3.45 | 3.45 | 3.15 | 0.0 | 0.0 | 4.56 | -11.46 | 22.58 | 11.32 | -3.9 | 9.37 | 0.12 | 20.0 | 0.0 | 4.68 | -10.86 | 21.88 | 0.05 | -4.47 | 2.2 |
20Q1 (5) | 1.6 | -3.03 | 48.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.7 | -6.86 | 32.56 | 0.59 | 13.46 | 490.0 | 6.61 | 2.8 | 20.4 | 29.43 | -3.61 | 0 | 2.01 | 55.81 | 40.56 | 2.97 | 0.0 | -0.67 | 0 | 0 | 0 | 0 | 0 | -100.0 | 6.03 | 0.0 | 0.0 | 3.48 | 0.0 | 1.75 | 3.15 | 0.0 | 0.0 | 5.15 | 12.69 | 22.33 | 11.78 | 5.18 | 9.28 | 0.1 | -23.08 | 0.0 | 5.25 | 11.7 | 21.81 | 0.05 | 3.01 | 3.67 |
19Q4 (4) | 1.65 | 34.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.12 | 15.69 | 0.0 | 0.52 | 57.58 | 0.0 | 6.43 | 2.23 | 0.0 | 30.53 | 0 | 0.0 | 1.29 | -12.24 | 0.0 | 2.97 | -0.34 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.03 | 0.0 | 0.0 | 3.48 | 0.0 | 0.0 | 3.15 | 0.0 | 0.0 | 4.57 | 12.84 | 0.0 | 11.2 | 4.87 | 0.0 | 0.13 | 8.33 | 0.0 | 4.7 | 12.71 | 0.0 | 0.05 | -0.9 | 0.0 |