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) | 0.75 | 33.93 | 3.75 | -25.3 | 0 | 0 | 0 | 0 | 29.1 | -13.68 | 1.62 | 2600.0 | 5.41 | -2.35 | 18.59 | 13.12 | 2.15 | -26.37 | 4.24 | 9.84 | 0 | 0 | 0 | 0 | 3.94 | 2.07 | 1.18 | 0.85 | 0.09 | 0.0 | 4.43 | 35.89 | 5.69 | 25.88 | 2.46 | -0.4 | 6.89 | 20.24 | 0.04 | -34.69 |
2022 (9) | 0.56 | -27.27 | 5.02 | 60.9 | 0 | 0 | 0 | 0 | 33.71 | 12.37 | 0.06 | -95.42 | 5.54 | 10.58 | 16.43 | -1.59 | 2.92 | 31.53 | 3.86 | -9.6 | 0 | 0 | 0 | 0 | 3.86 | 4.89 | 1.17 | 13.59 | 0.09 | 0.0 | 3.26 | -22.75 | 4.52 | -15.36 | 2.47 | 11.26 | 5.73 | -11.02 | 0.07 | -18.67 |
2021 (8) | 0.77 | -26.67 | 3.12 | 90.24 | 0 | 0 | 0 | 0 | 30.0 | 31.75 | 1.31 | -15.48 | 5.01 | 32.89 | 16.70 | 0.86 | 2.22 | 18.72 | 4.27 | -0.7 | 0.2 | 53.85 | 0 | 0 | 3.68 | 5.14 | 1.03 | 18.39 | 0.09 | 0.0 | 4.22 | 7.38 | 5.34 | 9.2 | 2.22 | 55.24 | 6.44 | 20.15 | 0.08 | -23.63 |
2020 (7) | 1.05 | -22.22 | 1.64 | 9.33 | 0.07 | -65.0 | 0 | 0 | 22.77 | 25.18 | 1.55 | 13.97 | 3.77 | 6.8 | 16.56 | -14.68 | 1.87 | -12.21 | 4.3 | -1.83 | 0.13 | -83.75 | 0 | 0 | 3.5 | 2.94 | 0.87 | 17.57 | 0.09 | 0.0 | 3.93 | 21.67 | 4.89 | 20.74 | 1.43 | 7.52 | 5.36 | 17.54 | 0.11 | 738.68 |
2019 (6) | 1.35 | 938.46 | 1.5 | 6.38 | 0.2 | 0 | 0 | 0 | 18.19 | 22.24 | 1.36 | 36.0 | 3.53 | 16.5 | 19.41 | -4.7 | 2.13 | 53.24 | 4.38 | 1.62 | 0.8 | 0 | 0 | 0 | 3.4 | 3.03 | 0.74 | 15.62 | 0.09 | 0.0 | 3.23 | 43.56 | 4.05 | 36.36 | 1.33 | -67.24 | 4.56 | -27.73 | 0.01 | 0 |
2018 (5) | 0.13 | -43.48 | 1.41 | -60.94 | 0 | 0 | 0 | 0 | 14.88 | 5.23 | 1.0 | -28.06 | 3.03 | 7.45 | 20.36 | 2.1 | 1.39 | -9.74 | 4.31 | -2.49 | 0 | 0 | 0 | 0 | 3.3 | 9.63 | 0.64 | 28.0 | 0.09 | 0.0 | 2.25 | 17.8 | 2.97 | 18.8 | 4.06 | 14.04 | 6.31 | 15.36 | 0.00 | 0 |
2017 (4) | 0.23 | -54.0 | 3.61 | -18.33 | 0 | 0 | 0 | 0 | 14.14 | 11.69 | 1.39 | -3.47 | 2.82 | 7.22 | 19.94 | -4.0 | 1.54 | 92.5 | 4.42 | 0.0 | 0 | 0 | 0.01 | -50.0 | 3.01 | 0.0 | 0.5 | 42.86 | 0.09 | 0.0 | 1.91 | 28.19 | 2.5 | 29.53 | 3.56 | 48.95 | 5.47 | 40.98 | 0.00 | 0 |
2016 (3) | 0.5 | 400.0 | 4.42 | -22.59 | 0 | 0 | 0 | 0 | 12.66 | 0.88 | 1.44 | 323.53 | 2.63 | 3.14 | 20.77 | 2.24 | 0.8 | 8.11 | 4.42 | 21.43 | 0 | 0 | 0.02 | 0.0 | 3.01 | 0.33 | 0.35 | 12.9 | 0.09 | 0.0 | 1.49 | 53.61 | 1.93 | 39.86 | 2.39 | 141.41 | 3.88 | 97.96 | 0.00 | 0 |
2015 (2) | 0.1 | -41.18 | 5.71 | 44.56 | 0 | 0 | 0 | 0 | 12.55 | -17.54 | 0.34 | 750.0 | 2.55 | -7.61 | 20.32 | 12.05 | 0.74 | -43.94 | 3.64 | 1356.0 | 0 | 0 | 0.02 | 0 | 3.0 | 0.0 | 0.31 | 3.33 | 0.09 | 0 | 0.97 | 38.57 | 1.38 | 38.0 | 0.99 | 35.62 | 1.96 | 37.06 | 0.00 | 0 |
2014 (1) | 0.17 | 0 | 3.95 | 0 | 0 | 0 | 0 | 0 | 15.22 | 2.91 | 0.04 | -66.67 | 2.76 | 0 | 18.13 | 0 | 1.32 | 0 | 0.25 | 0 | 0 | 0 | 0 | 0 | 3.0 | 0.0 | 0.3 | 0 | 0 | 0 | 0.7 | -20.45 | 1.0 | 0 | 0.73 | 0 | 1.43 | 62.5 | 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 | |||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
24Q3 (20) | 0.59 | -36.56 | 13.46 | 3.3 | 2.8 | -6.25 | 0 | 0 | 0 | 0 | 0 | 0 | 7.01 | -2.23 | -0.14 | 0.48 | 17.07 | -7.69 | 5.68 | 7.37 | 19.58 | 19.47 | 7.41 | 24.37 | 1.95 | 8.33 | 0.52 | 4.28 | 2.88 | 4.9 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 4.13 | 0.0 | 4.82 | 1.34 | 0.0 | 13.56 | 0.09 | 0.0 | 0.0 | 5.2 | 30.33 | 35.42 | 6.63 | 22.32 | 29.75 | 6.29 | 25.05 | 177.09 | 11.49 | 27.38 | 88.05 | 0.03 | -16.44 | -50.69 |
24Q2 (19) | 0.93 | 5.68 | 45.31 | 3.21 | -13.24 | -19.55 | 0 | 0 | 0 | 0 | 0 | 0 | 7.17 | 0.28 | 6.7 | 0.41 | 5.13 | 5.13 | 5.29 | 0.38 | 9.98 | 18.12 | -1.17 | 18.98 | 1.8 | -18.92 | -7.69 | 4.16 | -4.15 | 6.39 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 4.13 | 4.82 | 4.82 | 1.34 | 13.56 | 13.56 | 0.09 | 0.0 | 0.0 | 3.99 | -17.05 | 19.82 | 5.42 | -10.86 | 18.08 | 5.03 | 96.48 | 110.46 | 9.02 | 22.39 | 57.69 | 0.03 | -21.25 | -47.7 |
24Q1 (18) | 0.88 | 17.33 | -31.78 | 3.7 | -1.33 | -17.59 | 0 | 0 | 0 | 0 | 0 | 0 | 7.15 | -8.92 | -4.92 | 0.39 | -31.58 | 160.0 | 5.27 | -2.59 | 12.13 | 18.34 | -1.33 | 31.17 | 2.22 | 3.26 | -15.59 | 4.34 | 2.36 | 13.02 | 0.35 | 0 | 0 | 0 | 0 | 0 | 3.94 | 0.0 | 2.07 | 1.18 | 0.0 | 0.85 | 0.09 | 0.0 | 0.0 | 4.81 | 8.58 | 41.06 | 6.08 | 6.85 | 30.47 | 2.56 | 4.07 | 0.79 | 7.37 | 6.97 | 23.87 | 0.04 | -10.9 | -37.52 |
23Q4 (17) | 0.75 | 44.23 | 33.93 | 3.75 | 6.53 | -25.3 | 0 | 0 | 0 | 0 | 0 | 0 | 7.85 | 11.82 | -13.64 | 0.57 | 9.62 | 1040.0 | 5.41 | 13.89 | -2.35 | 18.58 | 18.75 | 13.08 | 2.15 | 10.82 | -26.37 | 4.24 | 3.92 | 9.84 | 0 | 0 | 0 | 0 | 0 | 0 | 3.94 | 0.0 | 2.07 | 1.18 | 0.0 | 0.85 | 0.09 | 0.0 | 0.0 | 4.43 | 15.36 | 35.89 | 5.69 | 11.35 | 25.88 | 2.46 | 8.37 | -0.4 | 6.89 | 12.77 | 20.24 | 0.04 | -15.91 | -34.69 |
23Q3 (16) | 0.52 | -18.75 | 1.96 | 3.52 | -11.78 | -48.46 | 0 | 0 | 0 | 0 | 0 | 0 | 7.02 | 4.46 | -14.91 | 0.52 | 33.33 | 248.57 | 4.75 | -1.25 | -14.72 | 15.65 | 2.75 | -6.88 | 1.94 | -0.51 | -43.27 | 4.08 | 4.35 | 3.03 | 0 | 0 | 0 | 0 | 0 | 0 | 3.94 | 0.0 | 2.07 | 1.18 | 0.0 | 0.85 | 0.09 | 0.0 | 0.0 | 3.84 | 15.32 | 20.75 | 5.11 | 11.33 | 15.35 | 2.27 | -5.02 | 2.71 | 6.11 | 6.82 | 13.36 | 0.05 | -11.37 | -29.0 |
23Q2 (15) | 0.64 | -50.39 | 68.42 | 3.99 | -11.14 | -7.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.72 | -10.64 | -23.29 | 0.39 | 160.0 | 77.27 | 4.81 | 2.34 | -17.35 | 15.23 | 8.95 | -14.79 | 1.95 | -25.86 | -45.83 | 3.91 | 1.82 | -2.98 | 0 | 0 | 0 | 0 | 0 | 0 | 3.94 | 2.07 | 2.07 | 1.18 | 0.85 | 0.85 | 0.09 | 0.0 | 0.0 | 3.33 | -2.35 | -5.4 | 4.59 | -1.5 | -3.97 | 2.39 | -5.91 | 16.02 | 5.72 | -3.87 | 2.51 | 0.06 | -5.91 | -23.23 |
23Q1 (14) | 1.29 | 130.36 | 61.25 | 4.49 | -10.56 | 21.68 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.52 | -17.27 | -1.18 | 0.15 | 200.0 | 15.38 | 4.7 | -15.16 | -7.48 | 13.98 | -14.94 | -14.28 | 2.63 | -9.93 | 28.29 | 3.84 | -0.52 | -9.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.86 | 0.0 | 4.89 | 1.17 | 0.0 | 13.59 | 0.09 | 0.0 | 0.0 | 3.41 | 4.6 | -21.61 | 4.66 | 3.1 | -14.81 | 2.54 | 2.83 | 0.79 | 5.95 | 3.84 | -13.39 | 0.06 | -6.88 | -16.37 |
22Q4 (13) | 0.56 | 9.8 | -27.27 | 5.02 | -26.5 | 60.9 | 0 | 0 | 0 | 0 | 0 | 0 | 9.09 | 10.18 | 6.69 | 0.05 | 114.29 | -86.11 | 5.54 | -0.54 | 10.58 | 16.43 | -2.22 | -1.59 | 2.92 | -14.62 | 31.53 | 3.86 | -2.53 | -9.6 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.86 | 0.0 | 4.89 | 1.17 | 0.0 | 13.59 | 0.09 | 0.0 | 0.0 | 3.26 | 2.52 | -22.75 | 4.52 | 2.03 | -15.36 | 2.47 | 11.76 | 11.26 | 5.73 | 6.31 | -11.02 | 0.07 | -8.58 | -18.67 |
22Q3 (12) | 0.51 | 34.21 | -37.8 | 6.83 | 58.84 | 54.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | 8.25 | -5.82 | 7.56 | -0.35 | -259.09 | -220.69 | 5.57 | -4.3 | 21.09 | 16.81 | -5.97 | 1.47 | 3.42 | -5.0 | 39.59 | 3.96 | -1.74 | -6.82 | 0 | 0 | 0 | 0 | 0 | 0 | 3.86 | 0.0 | 4.89 | 1.17 | 0.0 | 13.59 | 0.09 | 0.0 | 0.0 | 3.18 | -9.66 | -17.4 | 4.43 | -7.32 | -10.87 | 2.21 | 7.28 | 18.82 | 5.39 | -3.41 | -5.6 | 0.07 | -4.16 | -18.33 |
22Q2 (11) | 0.38 | -52.5 | 11.76 | 4.3 | 16.53 | 38.71 | 0.3 | 900.0 | 0 | 0 | 0 | 0 | 8.76 | 15.11 | 19.18 | 0.22 | 69.23 | -33.33 | 5.82 | 14.57 | 23.83 | 17.87 | 9.61 | -2.18 | 3.6 | 75.61 | 20.81 | 4.03 | -4.95 | -2.42 | 0 | -100.0 | 0 | 0 | 0 | 0 | 3.86 | 4.89 | 10.29 | 1.17 | 13.59 | 34.48 | 0.09 | 0.0 | 0.0 | 3.52 | -19.08 | -23.48 | 4.78 | -12.61 | -14.03 | 2.06 | -18.25 | 11.35 | 5.58 | -18.78 | -13.49 | 0.08 | 2.51 | -16.76 |
22Q1 (10) | 0.8 | 3.9 | -16.67 | 3.69 | 18.27 | 26.37 | 0.03 | 0 | 0 | 0 | 0 | 0 | 7.61 | -10.68 | 17.8 | 0.13 | -63.89 | -60.61 | 5.08 | 1.4 | 27.0 | 16.31 | -2.35 | -3.13 | 2.05 | -7.66 | -19.92 | 4.24 | -0.7 | -3.64 | 0.28 | 40.0 | 0 | 0 | 0 | 0 | 3.68 | 0.0 | 5.14 | 1.03 | 0.0 | 18.39 | 0.09 | 0.0 | 0.0 | 4.35 | 3.08 | 1.87 | 5.47 | 2.43 | 4.59 | 2.52 | 13.51 | 10.53 | 6.87 | 6.68 | 4.89 | 0.07 | -9.44 | -21.66 |
21Q4 (9) | 0.77 | -6.1 | -26.67 | 3.12 | -29.57 | 90.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.52 | 11.08 | 35.45 | 0.36 | 24.14 | -25.0 | 5.01 | 8.91 | 32.89 | 16.70 | 0.82 | 0.91 | 2.22 | -9.39 | 18.72 | 4.27 | 0.47 | -0.7 | 0.2 | 0 | 53.85 | 0 | 0 | 0 | 3.68 | 0.0 | 5.14 | 1.03 | 0.0 | 18.39 | 0.09 | 0.0 | 0.0 | 4.22 | 9.61 | 7.38 | 5.34 | 7.44 | 9.2 | 2.22 | 19.35 | 55.24 | 6.44 | 12.78 | 20.15 | 0.08 | -8.21 | -23.63 |
21Q3 (8) | 0.82 | 141.18 | -50.3 | 4.43 | 42.9 | 136.9 | 0 | 0 | 0 | 0 | 0 | 0 | 7.67 | 4.35 | 36.48 | 0.29 | -12.12 | -34.09 | 4.6 | -2.13 | 35.69 | 16.56 | -9.35 | 6.47 | 2.45 | -17.79 | 56.05 | 4.25 | 2.91 | 2.16 | 0 | 0 | 0 | 0 | 0 | 0 | 3.68 | 5.14 | 5.14 | 1.03 | 18.39 | 18.39 | 0.09 | 0.0 | 0.0 | 3.85 | -16.3 | 12.24 | 4.97 | -10.61 | 13.21 | 1.86 | 0.54 | 66.07 | 5.71 | -11.47 | 25.49 | 0.09 | -2.31 | -25.51 |
21Q2 (7) | 0.34 | -64.58 | -82.91 | 3.1 | 6.16 | 69.4 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 13.78 | 36.36 | 0.33 | 0.0 | 6.45 | 4.7 | 17.5 | 47.34 | 18.27 | 8.55 | 0 | 2.98 | 16.41 | 96.05 | 4.13 | -6.14 | 1.72 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 4.6 | 7.73 | 53.85 | 5.56 | 6.31 | 40.76 | 1.85 | -18.86 | 28.47 | 6.45 | -1.53 | 45.6 | 0.09 | -3.53 | -24.98 |
21Q1 (6) | 0.96 | -8.57 | -61.75 | 2.92 | 78.05 | -18.66 | 0 | -100.0 | 0 | 0 | 0 | 0 | 6.46 | 2.7 | 17.88 | 0.33 | -31.25 | 0.0 | 4.0 | 6.1 | 19.05 | 16.84 | 1.72 | 0 | 2.56 | 36.9 | 40.66 | 4.4 | 2.33 | -1.35 | 0 | -100.0 | 0 | 0 | 0 | 0 | 3.5 | 0.0 | 2.94 | 0.87 | 0.0 | 17.57 | 0.09 | 0.0 | 0.0 | 4.27 | 8.65 | 18.28 | 5.23 | 6.95 | 18.06 | 2.28 | 59.44 | 98.26 | 6.55 | 22.2 | 37.61 | 0.09 | -11.71 | -11.93 |
20Q4 (5) | 1.05 | -36.36 | -22.22 | 1.64 | -12.3 | 9.33 | 0.07 | 0 | -65.0 | 0 | 0 | 0 | 6.29 | 11.92 | 18.68 | 0.48 | 9.09 | 45.45 | 3.77 | 11.21 | 6.8 | 16.55 | 6.38 | 0 | 1.87 | 19.11 | -12.21 | 4.3 | 3.37 | -1.83 | 0.13 | 0 | -83.75 | 0 | 0 | 0 | 3.5 | 0.0 | 2.94 | 0.87 | 0.0 | 17.57 | 0.09 | 0.0 | 0.0 | 3.93 | 14.58 | 21.67 | 4.89 | 11.39 | 20.74 | 1.43 | 27.68 | 7.52 | 5.36 | 17.8 | 17.54 | 0.11 | -10.47 | 738.68 |
20Q3 (4) | 1.65 | -17.09 | 0.0 | 1.87 | 2.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.62 | 4.27 | 0.0 | 0.44 | 41.94 | 0.0 | 3.39 | 6.27 | 0.0 | 15.56 | 0 | 0.0 | 1.57 | 3.29 | 0.0 | 4.16 | 2.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.5 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 3.43 | 14.72 | 0.0 | 4.39 | 11.14 | 0.0 | 1.12 | -22.22 | 0.0 | 4.55 | 2.71 | 0.0 | 0.12 | -1.62 | 0.0 |