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) | 2.48 | 25.25 | 1.7 | 0.0 | 0 | 0 | 0 | 0 | 15.14 | -15.7 | 0.2 | -37.5 | 1.16 | -19.44 | 7.66 | -4.44 | 4.72 | -4.26 | 0 | 0 | 0 | 0 | 0.1 | -28.57 | 12.98 | 0.0 | 0.52 | 8.33 | 0.37 | 0.0 | 1.83 | -9.41 | 2.72 | -5.23 | 0.39 | 56.0 | 2.22 | -2.2 | 0.00 | 0 |
2022 (9) | 1.98 | -48.7 | 1.7 | 17.24 | 0 | 0 | 0 | 0 | 17.96 | 14.03 | 0.32 | 540.0 | 1.44 | -4.64 | 8.02 | -16.37 | 4.93 | 0.41 | 0 | 0 | 0 | 0 | 0.14 | -26.32 | 12.98 | 0.0 | 0.48 | 108.7 | 0.37 | 0.0 | 2.02 | -18.88 | 2.87 | -7.12 | 0.25 | 4.17 | 2.27 | -16.85 | 0.00 | 0 |
2021 (8) | 3.86 | 87.38 | 1.45 | -23.68 | 0 | 0 | 0 | 0 | 15.75 | 30.71 | 0.05 | 0 | 1.51 | 22.76 | 9.59 | -6.08 | 4.91 | 16.08 | 0 | 0 | 0 | 0 | 0.19 | 280.0 | 12.98 | 0.0 | 0.23 | -54.9 | 0.37 | 0.0 | 2.49 | 0 | 3.09 | 415.0 | 0.24 | -85.0 | 2.73 | 106.82 | 0.00 | 0 |
2020 (7) | 2.06 | 32.9 | 1.9 | 26.67 | 0 | 0 | 0 | 0 | 12.05 | -36.75 | -0.38 | 0 | 1.23 | -35.26 | 10.21 | 2.34 | 4.23 | -23.37 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 12.98 | -3.35 | 0.51 | 6.25 | 0.37 | 0.0 | -0.28 | 0 | 0.6 | -52.0 | 1.6 | 171.19 | 1.32 | 33.33 | 0.00 | 0 |
2019 (6) | 1.55 | 33.62 | 1.5 | -6.25 | 0 | 0 | 0 | 0 | 19.05 | -2.21 | 0.35 | 75.0 | 1.9 | 11.11 | 9.97 | 13.62 | 5.52 | -7.07 | 0 | 0 | 0 | 0 | 0.06 | 0 | 13.43 | -4.28 | 0.48 | 4.35 | 0.37 | 0.0 | 0.4 | 66.67 | 1.25 | 16.82 | 0.59 | -25.32 | 0.99 | -3.88 | 0.00 | 0 |
2018 (5) | 1.16 | -51.05 | 1.6 | -37.25 | 0 | 0 | 0 | 0 | 19.48 | 3.07 | 0.2 | 5.26 | 1.71 | -21.2 | 8.78 | -23.54 | 5.94 | -1.33 | 0 | 0 | 0 | 0 | 0 | 0 | 14.03 | 0.0 | 0.46 | 4.55 | 0.37 | 0.0 | 0.24 | -25.0 | 1.07 | -5.31 | 0.79 | -12.22 | 1.03 | -15.57 | 0.00 | 0 |
2017 (4) | 2.37 | 160.44 | 2.55 | 15.91 | 0 | 0 | 0 | 0 | 18.9 | 1.94 | 0.19 | -64.15 | 2.17 | 0.0 | 11.48 | -1.9 | 6.02 | 1.35 | 0 | 0 | 0 | 0 | 0 | 0 | 14.03 | 0.0 | 0.44 | 12.82 | 0.37 | 0.0 | 0.32 | -51.52 | 1.13 | -19.86 | 0.9 | -15.89 | 1.22 | -29.48 | 0.00 | 0 |
2016 (3) | 0.91 | -39.74 | 2.2 | 29.41 | 0 | 0 | 0 | 0 | 18.54 | -10.43 | 0.53 | -49.52 | 2.17 | -0.91 | 11.70 | 10.63 | 5.94 | 9.8 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 14.03 | 0.0 | 0.39 | 39.29 | 0.37 | 0.0 | 0.66 | -40.54 | 1.41 | -19.89 | 1.07 | -6.96 | 1.73 | -23.45 | 0.00 | 0 |
2015 (2) | 1.51 | 57.29 | 1.7 | 0.0 | 0 | 0 | 0 | 0 | 20.7 | -1.8 | 1.05 | 52.17 | 2.19 | -10.25 | 10.58 | -8.6 | 5.41 | -5.91 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 14.03 | 0.0 | 0.28 | 33.33 | 0.37 | 0.0 | 1.11 | 29.07 | 1.76 | 22.22 | 1.15 | 0.0 | 2.26 | 12.44 | 0.00 | 0 |
2014 (1) | 0.96 | -11.11 | 1.7 | 112.5 | 0 | 0 | 0 | 0 | 21.08 | 1.49 | 0.69 | 86.49 | 2.44 | 29.79 | 11.57 | 27.88 | 5.75 | 7.28 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 14.03 | 0.0 | 0.21 | 16.67 | 0.37 | 0.0 | 0.86 | 21.13 | 1.44 | 14.29 | 1.15 | -26.28 | 2.01 | -11.45 | 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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24Q2 (20) | 1.12 | 111.32 | -25.33 | 2.3 | 91.67 | 53.33 | 0 | 0 | 0 | 0 | 0 | 0 | 4.27 | 9.49 | 8.1 | 0.11 | -42.11 | -47.62 | 1.5 | 0.67 | 21.95 | 9.55 | -1.38 | 24.51 | 4.96 | 2.9 | 2.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -22.22 | -41.67 | 12.98 | 0.0 | 0.0 | 0.54 | 3.85 | 3.85 | 0.37 | 0.0 | 0.0 | 1.78 | 5.33 | -2.73 | 2.69 | 3.86 | -1.47 | 0.34 | -22.73 | -10.53 | 2.12 | -0.47 | -4.07 | 0.00 | 0 | 0 |
24Q1 (19) | 0.53 | -78.63 | -62.14 | 1.2 | -29.41 | -29.41 | 0 | 0 | 0 | 0 | 0 | 0 | 3.9 | 13.37 | 7.14 | 0.19 | 733.33 | 733.33 | 1.49 | 28.45 | 3.47 | 9.68 | 26.28 | 14.97 | 4.82 | 2.12 | -6.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | -30.77 | 12.98 | 0.0 | 0.0 | 0.52 | 0.0 | 8.33 | 0.37 | 0.0 | 0.0 | 1.69 | -7.65 | 1.2 | 2.59 | -4.78 | 2.78 | 0.44 | 12.82 | 76.0 | 2.13 | -4.05 | 10.94 | 0.00 | 0 | 0 |
23Q4 (18) | 2.48 | 57.96 | 25.25 | 1.7 | 183.33 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.44 | -16.1 | -12.02 | -0.03 | -160.0 | 76.92 | 1.16 | -7.2 | -19.44 | 7.67 | -4.32 | -4.38 | 4.72 | -3.28 | -4.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -9.09 | -28.57 | 12.98 | 0.0 | 0.0 | 0.52 | 0.0 | 8.33 | 0.37 | 0.0 | 0.0 | 1.83 | -2.66 | -9.41 | 2.72 | -1.81 | -5.23 | 0.39 | -7.14 | 56.0 | 2.22 | -3.48 | -2.2 | 0.00 | 0 | 0 |
23Q3 (17) | 1.57 | 4.67 | -8.19 | 0.6 | -60.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.1 | 3.8 | -9.69 | 0.05 | -76.19 | -77.27 | 1.25 | 1.63 | -19.35 | 8.01 | 4.49 | -6.95 | 4.88 | 0.41 | -2.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | -26.67 | 12.98 | 0.0 | 0.0 | 0.52 | 0.0 | 8.33 | 0.37 | 0.0 | 0.0 | 1.88 | 2.73 | -8.74 | 2.77 | 1.47 | -4.81 | 0.42 | 10.53 | 68.0 | 2.3 | 4.07 | -0.43 | 0.00 | 0 | 0 |
23Q2 (16) | 1.5 | 7.14 | -38.52 | 1.5 | -11.76 | 3.45 | 0 | 0 | 0 | 0 | 0 | 0 | 3.95 | 8.52 | -21.16 | 0.21 | 800.0 | 40.0 | 1.23 | -14.58 | -34.22 | 7.67 | -8.94 | -28.65 | 4.86 | -5.63 | -8.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -7.69 | -29.41 | 12.98 | 0.0 | 0.0 | 0.52 | 8.33 | 8.33 | 0.37 | 0.0 | 0.0 | 1.83 | 9.58 | -0.54 | 2.73 | 8.33 | 1.49 | 0.38 | 52.0 | 72.73 | 2.21 | 15.1 | 7.28 | 0.00 | 0 | 0 |
23Q1 (15) | 1.4 | -29.29 | -40.68 | 1.7 | 0.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.64 | -6.91 | -19.11 | -0.03 | 76.92 | -142.86 | 1.44 | 0.0 | -29.06 | 8.42 | 5.03 | -31.22 | 5.15 | 4.46 | 7.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -7.14 | -27.78 | 12.98 | 0.0 | 0.0 | 0.48 | 0.0 | 108.7 | 0.37 | 0.0 | 0.0 | 1.67 | -17.33 | -35.27 | 2.52 | -12.2 | -20.75 | 0.25 | 0.0 | 8.7 | 1.92 | -15.42 | -31.67 | 0.00 | 0 | 0 |
22Q4 (14) | 1.98 | 15.79 | -48.7 | 1.7 | 183.33 | 17.24 | 0 | 0 | 0 | 0 | 0 | 0 | 3.91 | -13.88 | -1.01 | -0.13 | -159.09 | -550.0 | 1.44 | -7.1 | -4.64 | 8.02 | -6.89 | -16.37 | 4.93 | -1.2 | 0.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -6.67 | -26.32 | 12.98 | 0.0 | 0.0 | 0.48 | 0.0 | 108.7 | 0.37 | 0.0 | 0.0 | 2.02 | -1.94 | -18.88 | 2.87 | -1.37 | -7.12 | 0.25 | 0.0 | 4.17 | 2.27 | -1.73 | -16.85 | 0.00 | 0 | 0 |
22Q3 (13) | 1.71 | -29.92 | 14.0 | 0.6 | -58.62 | -62.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.54 | -9.38 | 15.23 | 0.22 | 46.67 | 450.0 | 1.55 | -17.11 | 9.15 | 8.61 | -19.88 | -8.61 | 4.99 | -6.2 | 9.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -11.76 | 66.67 | 12.98 | 0.0 | 0.0 | 0.48 | 0.0 | 108.7 | 0.37 | 0.0 | 0.0 | 2.06 | 11.96 | 1616.67 | 2.91 | 8.18 | 304.17 | 0.25 | 13.64 | -85.38 | 2.31 | 12.14 | 26.23 | 0.00 | 0 | 0 |
22Q2 (12) | 2.44 | 3.39 | 62.67 | 1.45 | 70.59 | -51.67 | 0 | 0 | 0 | 0 | 0 | 0 | 5.01 | 11.33 | 19.57 | 0.15 | 114.29 | 66.67 | 1.87 | -7.88 | -6.03 | 10.75 | -12.22 | -26.61 | 5.32 | 10.83 | 27.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | 240.0 | 12.98 | 0.0 | 0.0 | 0.48 | 108.7 | -5.88 | 0.37 | 0.0 | 0.0 | 1.84 | -28.68 | 936.36 | 2.69 | -15.41 | 307.58 | 0.22 | -4.35 | -87.43 | 2.06 | -26.69 | 34.64 | 0.00 | 0 | 0 |
22Q1 (11) | 2.36 | -38.86 | 110.71 | 0.85 | -41.38 | -67.31 | 0 | 0 | 0 | 0 | 0 | 0 | 4.5 | 13.92 | 22.62 | 0.07 | 450.0 | 216.67 | 2.03 | 34.44 | 52.63 | 12.24 | 27.71 | 8.63 | 4.8 | -2.24 | 16.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -5.26 | 260.0 | 12.98 | 0.0 | 0.0 | 0.23 | 0.0 | -54.9 | 0.37 | 0.0 | 0.0 | 2.58 | 3.61 | 858.82 | 3.18 | 2.91 | 488.89 | 0.23 | -4.17 | -88.44 | 2.81 | 2.93 | 70.3 | 0.00 | 0 | 0 |
21Q4 (10) | 3.86 | 157.33 | 87.38 | 1.45 | -9.38 | -23.68 | 0 | 0 | 0 | 0 | 0 | 0 | 3.95 | 0.25 | 20.8 | -0.02 | -150.0 | -150.0 | 1.51 | 6.34 | 22.76 | 9.59 | 1.75 | -6.08 | 4.91 | 7.44 | 16.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 111.11 | 280.0 | 12.98 | 0.0 | 0.0 | 0.23 | 0.0 | -54.9 | 0.37 | 0.0 | 0.0 | 2.49 | 1975.0 | 989.29 | 3.09 | 329.17 | 415.0 | 0.24 | -85.96 | -85.0 | 2.73 | 49.18 | 106.82 | 0.00 | 0 | 0 |
21Q3 (9) | 1.5 | 0.0 | 8.7 | 1.6 | -46.67 | -3.03 | 0 | 0 | 0 | 0 | 0 | 0 | 3.94 | -5.97 | 60.16 | 0.04 | -55.56 | 122.22 | 1.42 | -28.64 | 59.55 | 9.42 | -35.65 | 40.71 | 4.57 | 9.33 | 4.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 80.0 | 80.0 | 12.98 | 0.0 | 0.0 | 0.23 | -54.9 | -54.9 | 0.37 | 0.0 | 0.0 | 0.12 | 154.55 | 130.0 | 0.72 | 9.09 | 46.94 | 1.71 | -2.29 | 51.33 | 1.83 | 19.61 | 150.68 | 0.00 | 0 | 0 |
21Q2 (8) | 1.5 | 33.93 | -5.06 | 3.0 | 15.38 | 87.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.19 | 14.17 | 74.58 | 0.09 | 250.0 | 136.0 | 1.99 | 49.62 | 134.12 | 14.64 | 29.92 | 167.54 | 4.18 | 1.46 | -17.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 12.98 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | -0.22 | 35.29 | -4.76 | 0.66 | 22.22 | -1.49 | 1.75 | -12.06 | 62.04 | 1.53 | -7.27 | 75.86 | 0.00 | 0 | 0 |
21Q1 (7) | 1.12 | -45.63 | -40.11 | 2.6 | 36.84 | 44.44 | 0 | 0 | 0 | 0 | 0 | 0 | 3.67 | 12.23 | -6.38 | -0.06 | -250.0 | 0 | 1.33 | 8.13 | -22.67 | 11.27 | 10.42 | 0 | 4.12 | -2.6 | -28.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 12.98 | 0.0 | -3.35 | 0.51 | 0.0 | 6.25 | 0.37 | 0.0 | 0.0 | -0.34 | -21.43 | -182.93 | 0.54 | -10.0 | -57.14 | 1.99 | 24.38 | 249.12 | 1.65 | 25.0 | 68.37 | 0.00 | 0 | 0 |
20Q4 (6) | 2.06 | 49.28 | 32.9 | 1.9 | 15.15 | 26.67 | 0 | 0 | 0 | 0 | 0 | 0 | 3.27 | 32.93 | -27.49 | 0.04 | 122.22 | 500.0 | 1.23 | 38.2 | -35.26 | 10.21 | 52.42 | 0 | 4.23 | -2.98 | -23.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | -16.67 | 12.98 | 0.0 | -3.35 | 0.51 | 0.0 | 6.25 | 0.37 | 0.0 | 0.0 | -0.28 | 30.0 | -170.0 | 0.6 | 22.45 | -52.0 | 1.6 | 41.59 | 171.19 | 1.32 | 80.82 | 33.33 | 0.00 | 0 | 0 |
20Q3 (5) | 1.38 | -12.66 | 40.82 | 1.65 | 3.12 | 3.12 | 0 | 0 | 0 | 0 | 0 | 0 | 2.46 | 2.5 | -47.66 | -0.18 | 28.0 | -700.0 | 0.89 | 4.71 | -54.12 | 6.70 | 22.35 | 0 | 4.36 | -14.0 | -27.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 0 | 12.98 | 0.0 | -3.35 | 0.51 | 0.0 | 6.25 | 0.37 | 0.0 | 0.0 | -0.4 | -90.48 | -188.89 | 0.49 | -26.87 | -62.31 | 1.13 | 4.63 | 98.25 | 0.73 | -16.09 | -28.43 | 0.00 | 0 | 0 |
20Q2 (4) | 1.58 | -15.51 | 0.0 | 1.6 | -11.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.4 | -38.78 | 0.0 | -0.25 | 0 | 0.0 | 0.85 | -50.58 | 0.0 | 5.47 | 0 | 0.0 | 5.07 | -12.13 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 12.98 | -3.35 | 0.0 | 0.51 | 6.25 | 0.0 | 0.37 | 0.0 | 0.0 | -0.21 | -151.22 | 0.0 | 0.67 | -46.83 | 0.0 | 1.08 | 89.47 | 0.0 | 0.87 | -11.22 | 0.0 | 0.00 | 0 | 0.0 |