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) | 5.35 | 15.3 | 5.35 | 35.44 | 0.15 | 0 | 0 | 0 | 18.82 | -21.55 | 0.77 | -57.69 | 3.47 | -1.98 | 18.44 | 24.95 | 5.38 | -1.47 | 0 | 0 | 1.25 | 443.48 | 0.12 | -25.0 | 8.57 | 0.0 | 0.93 | 24.0 | 0.37 | 0.0 | 0.8 | -57.45 | 2.11 | -29.67 | -0.24 | 0 | 0.56 | -66.27 | 0.00 | 0 |
2022 (9) | 4.64 | 66.31 | 3.95 | 49.06 | 0 | 0 | 0 | 0 | 23.99 | 26.2 | 1.82 | 75.0 | 3.54 | 5.99 | 14.76 | -16.01 | 5.46 | 3.21 | 0 | 0 | 0.23 | -80.17 | 0.16 | -20.0 | 8.57 | 0.0 | 0.75 | 17.19 | 0.37 | 0.0 | 1.88 | 74.07 | 3.0 | 43.54 | -0.22 | 0 | 1.66 | 133.8 | 0.00 | 0 |
2021 (8) | 2.79 | -10.0 | 2.65 | -43.01 | 0.37 | 19.35 | 0 | 0 | 19.01 | 21.16 | 1.04 | 271.43 | 3.34 | -9.49 | 17.57 | -25.29 | 5.29 | -5.7 | 0 | 0 | 1.16 | -82.69 | 0.2 | -16.67 | 8.57 | 11.73 | 0.64 | 4.92 | 0.37 | 27.59 | 1.08 | 285.71 | 2.09 | 77.12 | -0.37 | 0 | 0.71 | 0 | 0.00 | 0 |
2020 (7) | 3.1 | -15.07 | 4.65 | 0 | 0.31 | 0 | 0 | 0 | 15.69 | -0.32 | 0.28 | -82.61 | 3.69 | 1.37 | 23.52 | 1.7 | 5.61 | 56.7 | 0 | 0 | 6.7 | 0 | 0.24 | 242.86 | 7.67 | 0.0 | 0.61 | 35.56 | 0.29 | 93.33 | 0.28 | -82.72 | 1.18 | -47.09 | -0.37 | 0 | -0.09 | 0 | 0.00 | 0 |
2019 (6) | 3.65 | -38.76 | 0 | 0 | 0 | 0 | 0 | 0 | 15.74 | 11.71 | 1.61 | 1.26 | 3.64 | 12.35 | 23.13 | 0.57 | 3.58 | 9.82 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 7.67 | 0.0 | 0.45 | 55.17 | 0.15 | 25.0 | 1.62 | 3.85 | 2.23 | 13.2 | -0.29 | 0 | 1.33 | -5.67 | 0.00 | 0 |
2018 (5) | 5.96 | 168.47 | 0 | 0 | 0 | 0 | 0 | 0 | 14.09 | 16.25 | 1.59 | 74.73 | 3.24 | 8.0 | 23.00 | -7.1 | 3.26 | 58.25 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | 7.67 | 12.63 | 0.29 | 45.0 | 0.12 | 140.0 | 1.56 | 67.74 | 1.97 | 65.55 | -0.15 | 0 | 1.41 | 74.07 | 0.00 | 0 |
2017 (4) | 2.22 | 18.09 | 0 | 0 | 0 | 0 | 0 | 0 | 12.12 | 15.54 | 0.91 | 1.11 | 3.0 | 1.69 | 24.75 | -11.98 | 2.06 | 14.44 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | 6.81 | 10.02 | 0.2 | 81.82 | 0.05 | 0 | 0.93 | 3.33 | 1.19 | 16.67 | -0.12 | 0 | 0.81 | -4.71 | 0.00 | 0 |
2016 (3) | 1.88 | 46.88 | 0 | 0 | 0 | 0 | 0 | 0 | 10.49 | -12.95 | 0.9 | 23.29 | 2.95 | -6.35 | 28.12 | 7.58 | 1.8 | -19.64 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | 6.19 | 10.14 | 0.11 | 175.0 | 0 | 0 | 0.9 | 25.0 | 1.02 | 34.21 | -0.05 | 0 | 0.85 | 8.97 | 0.00 | 0 |
2015 (2) | 1.28 | -22.42 | 0 | 0 | 0 | 0 | 0 | 0 | 12.05 | 18.84 | 0.73 | 52.08 | 3.15 | 24.51 | 26.14 | 4.77 | 2.24 | 13.13 | 0.14 | 0.0 | 0 | 0 | 0.1 | -16.67 | 5.62 | 16.36 | 0.04 | 0 | 0 | 0 | 0.72 | 71.43 | 0.76 | 80.95 | 0.06 | -25.0 | 0.78 | 56.0 | 0.00 | 0 |
2014 (1) | 1.65 | 11.49 | 0 | 0 | 0 | 0 | 0 | 0 | 10.14 | 18.32 | 0.48 | 166.67 | 2.53 | 2.43 | 24.95 | -13.43 | 1.98 | 25.32 | 0.14 | 0 | 0 | 0 | 0.12 | 20.0 | 4.83 | 11.03 | 0 | 0 | 0 | 0 | 0.42 | 0 | 0.42 | 0 | 0.08 | 300.0 | 0.5 | 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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24Q2 (20) | 5.82 | 22.27 | 5.24 | 5.3 | 6.0 | 4.95 | 0.27 | 22.73 | 440.0 | 0 | 0 | 0 | 5.06 | 1.4 | 7.66 | 0.2 | -54.55 | 17.65 | 3.48 | 2.96 | 6.42 | 17.32 | 1.11 | 6.42 | 5.33 | -0.93 | -6.33 | 0 | 0 | 0 | 1.49 | 27.35 | 122.39 | 0.1 | -9.09 | -28.57 | 8.57 | 0.0 | 0.0 | 1.01 | 8.6 | 8.6 | 0.37 | 0.0 | 0.0 | 0.68 | 21.43 | 58.14 | 2.06 | 10.75 | 19.08 | -0.17 | 10.53 | 29.17 | 0.51 | 37.84 | 168.42 | 0.00 | 0 | 0 |
24Q1 (19) | 4.76 | -11.03 | 29.7 | 5.0 | -6.54 | 33.33 | 0.22 | 46.67 | 1000.0 | 0 | 0 | 0 | 4.99 | -5.67 | 22.0 | 0.44 | 46.67 | 91.3 | 3.38 | -2.59 | 7.64 | 17.13 | -7.04 | 28.43 | 5.38 | 0.0 | -8.66 | 0 | 0 | 0 | 1.17 | -6.4 | 207.89 | 0.11 | -8.33 | -26.67 | 8.57 | 0.0 | 0.0 | 0.93 | 0.0 | 24.0 | 0.37 | 0.0 | 0.0 | 0.56 | -30.0 | 27.27 | 1.86 | -11.85 | 19.23 | -0.19 | 20.83 | 13.64 | 0.37 | -33.93 | 68.18 | 0.00 | 0 | 0 |
23Q4 (18) | 5.35 | 67.71 | 15.3 | 5.35 | 2.88 | 35.44 | 0.15 | 50.0 | 0 | 0 | 0 | 0 | 5.29 | 11.37 | 13.03 | 0.3 | 275.0 | 131.25 | 3.47 | -3.88 | -1.98 | 18.43 | -6.99 | 24.94 | 5.38 | -8.66 | -1.47 | 0 | 0 | 0 | 1.25 | 60.26 | 443.48 | 0.12 | -7.69 | -25.0 | 8.57 | 0.0 | 0.0 | 0.93 | 0.0 | 24.0 | 0.37 | 0.0 | 0.0 | 0.8 | 60.0 | -57.45 | 2.11 | 16.57 | -29.67 | -0.24 | -41.18 | -9.09 | 0.56 | 69.7 | -66.27 | 0.00 | 0 | 0 |
23Q3 (17) | 3.19 | -42.31 | -1.85 | 5.2 | 2.97 | 48.57 | 0.1 | 100.0 | 0 | 0 | 0 | 0 | 4.75 | 1.06 | -28.25 | 0.08 | -52.94 | -89.74 | 3.61 | 10.4 | -27.51 | 19.81 | 21.73 | -4.63 | 5.89 | 3.51 | 10.3 | 0 | 0 | 0 | 0.78 | 16.42 | 0 | 0.13 | -7.14 | -23.53 | 8.57 | 0.0 | 0.0 | 0.93 | 0.0 | 24.0 | 0.37 | 0.0 | 0.0 | 0.5 | 16.28 | -82.14 | 1.81 | 4.62 | -53.83 | -0.17 | 29.17 | -6.25 | 0.33 | 73.68 | -87.5 | 0.00 | 0 | 0 |
23Q2 (16) | 5.53 | 50.68 | 73.35 | 5.05 | 34.67 | 80.36 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 4.7 | 14.91 | -42.33 | 0.17 | -26.09 | -89.44 | 3.27 | 4.14 | -33.94 | 16.28 | 22.02 | -25.55 | 5.69 | -3.4 | 1.97 | 0 | 0 | 0 | 0.67 | 76.32 | 0 | 0.14 | -6.67 | -22.22 | 8.57 | 0.0 | 0.0 | 0.93 | 24.0 | 24.0 | 0.37 | 0.0 | 0.0 | 0.43 | -2.27 | -78.71 | 1.73 | 10.9 | -44.9 | -0.24 | -9.09 | 4.0 | 0.19 | -13.64 | -89.27 | 0.00 | 0 | 0 |
23Q1 (15) | 3.67 | -20.91 | 12.58 | 3.75 | -5.06 | -14.77 | 0.02 | 0 | 0 | 0 | 0 | 0 | 4.09 | -12.61 | -10.11 | 0.23 | 123.96 | -42.5 | 3.14 | -11.3 | 0.96 | 13.34 | -9.57 | -14.99 | 5.89 | 7.88 | 8.67 | 0 | 0 | 0 | 0.38 | 65.22 | 0 | 0.15 | -6.25 | -21.05 | 8.57 | 0.0 | 0.0 | 0.75 | 0.0 | 17.19 | 0.37 | 0.0 | 0.0 | 0.44 | -76.6 | -15.38 | 1.56 | -48.0 | 1.96 | -0.22 | 0.0 | 12.0 | 0.22 | -86.75 | -18.52 | 0.00 | 0 | 0 |
22Q4 (14) | 4.64 | 42.77 | 66.31 | 3.95 | 12.86 | 49.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.68 | -29.31 | 0.65 | -0.96 | -223.08 | -1820.0 | 3.54 | -28.92 | 5.99 | 14.75 | -29.0 | -16.05 | 5.46 | 2.25 | 3.21 | 0 | 0 | 0 | 0.23 | 0 | -80.17 | 0.16 | -5.88 | -20.0 | 8.57 | 0.0 | 0.0 | 0.75 | 0.0 | 17.19 | 0.37 | 0.0 | 0.0 | 1.88 | -32.86 | 74.07 | 3.0 | -23.47 | 43.54 | -0.22 | -37.5 | 40.54 | 1.66 | -37.12 | 133.8 | 0.00 | 0 | 0 |
22Q3 (13) | 3.25 | 1.88 | 7.97 | 3.5 | 25.0 | 21.53 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.62 | -18.77 | 25.14 | 0.78 | -51.55 | 30.0 | 4.98 | 0.61 | 51.37 | 20.78 | -4.98 | 23.08 | 5.34 | -4.3 | -6.48 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.17 | -5.56 | -19.05 | 8.57 | 0.0 | 0.0 | 0.75 | 0.0 | 17.19 | 0.37 | 0.0 | 0.0 | 2.8 | 38.61 | 152.25 | 3.92 | 24.84 | 84.91 | -0.16 | 36.0 | 58.97 | 2.64 | 49.15 | 266.67 | 0.00 | 0 | 0 |
22Q2 (12) | 3.19 | -2.15 | 12.32 | 2.8 | -36.36 | -16.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.15 | 79.12 | 52.91 | 1.61 | 302.5 | 117.57 | 4.95 | 59.16 | 47.76 | 21.86 | 39.34 | 17.87 | 5.58 | 2.95 | -3.96 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.18 | -5.26 | -18.18 | 8.57 | 0.0 | 11.73 | 0.75 | 17.19 | 22.95 | 0.37 | 0.0 | 27.59 | 2.02 | 288.46 | 225.81 | 3.14 | 105.23 | 106.58 | -0.25 | 0.0 | 35.9 | 1.77 | 555.56 | 669.57 | 0.00 | 0 | 0 |
22Q1 (11) | 3.26 | 16.85 | -16.62 | 4.4 | 66.04 | -18.06 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.55 | -2.15 | 21.66 | 0.4 | 900.0 | 260.0 | 3.11 | -6.89 | -3.72 | 15.69 | -10.69 | -22.18 | 5.42 | 2.46 | -7.98 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.19 | -5.0 | -17.39 | 8.57 | 0.0 | 11.73 | 0.64 | 0.0 | 4.92 | 0.37 | 0.0 | 27.59 | 0.52 | -51.85 | 533.33 | 1.53 | -26.79 | 96.15 | -0.25 | 32.43 | 26.47 | 0.27 | -61.97 | 158.7 | 0.00 | 0 | 0 |
21Q4 (10) | 2.79 | -7.31 | -10.0 | 2.65 | -7.99 | -43.01 | 0.37 | 0.0 | 19.35 | 0 | 0 | 0 | 4.65 | -12.1 | -9.36 | -0.05 | -108.33 | -113.16 | 3.34 | 1.52 | -9.49 | 17.57 | 4.08 | -25.29 | 5.29 | -7.36 | -5.7 | 0 | 0 | 0 | 1.16 | -4.13 | -82.69 | 0.2 | -4.76 | -16.67 | 8.57 | 0.0 | 11.73 | 0.64 | 0.0 | 4.92 | 0.37 | 0.0 | 27.59 | 1.08 | -2.7 | 285.71 | 2.09 | -1.42 | 77.12 | -0.37 | 5.13 | 0.0 | 0.71 | -1.39 | 888.89 | 0.00 | 0 | 0 |
21Q3 (9) | 3.01 | 5.99 | 7.5 | 2.88 | -14.03 | 80.0 | 0.37 | 8.82 | 0 | 0 | 0 | 0 | 5.29 | -0.75 | 37.05 | 0.6 | -18.92 | 2100.0 | 3.29 | -1.79 | 15.03 | 16.88 | -9.0 | -10.17 | 5.71 | -1.72 | 30.37 | 0 | 0 | 0 | 1.21 | -82.26 | 0 | 0.21 | -4.55 | 200.0 | 8.57 | 11.73 | 11.73 | 0.64 | 4.92 | 4.92 | 0.37 | 27.59 | 27.59 | 1.11 | 79.03 | 1333.33 | 2.12 | 39.47 | 161.73 | -0.39 | 0.0 | -5.41 | 0.72 | 213.04 | 256.52 | 0.00 | 0 | 0 |
21Q2 (8) | 2.84 | -27.37 | -23.66 | 3.35 | -37.62 | 378.57 | 0.34 | 9.68 | 0 | 0 | 0 | 0 | 5.33 | 42.51 | 62.01 | 0.74 | 396.0 | 1025.0 | 3.35 | 3.72 | 15.52 | 18.55 | -8.0 | -4.95 | 5.81 | -1.36 | 45.25 | 0 | 0 | 0 | 6.82 | -1.59 | 0 | 0.22 | -4.35 | 214.29 | 7.67 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.62 | 616.67 | 1133.33 | 1.52 | 94.87 | 80.95 | -0.39 | -14.71 | 2.5 | 0.23 | 150.0 | 150.0 | 0.00 | 0 | 0 |
21Q1 (7) | 3.91 | 26.13 | 7.42 | 5.37 | 15.48 | 1242.5 | 0.31 | 0.0 | 0 | 0 | 0 | 0 | 3.74 | -27.1 | 9.68 | -0.25 | -165.79 | -2600.0 | 3.23 | -12.47 | -9.01 | 20.16 | -14.27 | 0 | 5.89 | 4.99 | 60.49 | 0 | 0 | 0 | 6.93 | 3.43 | 0 | 0.23 | -4.17 | 228.57 | 7.67 | 0.0 | 0.0 | 0.61 | 0.0 | 35.56 | 0.29 | 0.0 | 93.33 | -0.12 | -142.86 | -138.71 | 0.78 | -33.9 | -15.22 | -0.34 | 8.11 | -6.25 | -0.46 | -411.11 | -4500.0 | 0.00 | 0 | 0 |
20Q4 (6) | 3.1 | 10.71 | -15.07 | 4.65 | 190.62 | 0 | 0.31 | 0 | 0 | 0 | 0 | 0 | 5.13 | 32.9 | 10.09 | 0.38 | 1366.67 | -33.33 | 3.69 | 29.02 | 1.37 | 23.52 | 25.16 | 0 | 5.61 | 28.08 | 56.7 | 0 | 0 | 0 | 6.7 | 0 | 0 | 0.24 | 242.86 | 242.86 | 7.67 | 0.0 | 0.0 | 0.61 | 0.0 | 35.56 | 0.29 | 0.0 | 93.33 | 0.28 | 411.11 | -82.72 | 1.18 | 45.68 | -47.09 | -0.37 | 0.0 | -27.59 | -0.09 | 80.43 | -106.77 | 0.00 | 0 | 0 |
20Q3 (5) | 2.8 | -24.73 | -4.11 | 1.6 | 128.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.86 | 17.33 | 10.29 | -0.03 | 62.5 | -116.67 | 2.86 | -1.38 | -7.14 | 18.79 | -3.71 | 0 | 4.38 | 9.5 | 26.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 7.67 | 0.0 | 0.0 | 0.61 | 0.0 | 35.56 | 0.29 | 0.0 | 93.33 | -0.09 | -50.0 | -108.49 | 0.81 | -3.57 | -51.5 | -0.37 | 7.5 | -60.87 | -0.46 | 0.0 | -155.42 | 0.00 | 0 | 0 |
20Q2 (4) | 3.72 | 2.2 | 0.0 | 0.7 | 75.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.29 | -3.52 | 0.0 | -0.08 | -900.0 | 0.0 | 2.9 | -18.31 | 0.0 | 19.52 | 0 | 0.0 | 4.0 | 8.99 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.07 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 0.61 | 35.56 | 0.0 | 0.29 | 93.33 | 0.0 | -0.06 | -119.35 | 0.0 | 0.84 | -8.7 | 0.0 | -0.4 | -25.0 | 0.0 | -0.46 | -4500.0 | 0.0 | 0.00 | 0 | 0.0 |