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) | 4.31 | -45.51 | 0 | 0 | 0 | 0 | 0 | 0 | 6.22 | 2.98 | 1.66 | 19.42 | 0.88 | -11.11 | 14.15 | -13.68 | 0.85 | 13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 8.9 | 5.08 | 0.42 | 50.0 | 0.03 | 0.0 | 1.99 | 43.17 | 2.44 | 43.53 | -0.7 | 0 | 1.29 | -5.15 | 0.00 | 0 |
2022 (9) | 7.91 | 54.19 | 0 | 0 | 0 | 0 | 0 | 0 | 6.04 | 17.97 | 1.39 | 57.95 | 0.99 | -10.0 | 16.39 | -23.71 | 0.75 | -5.06 | 0.09 | 0.0 | 0 | 0 | 0.01 | -50.0 | 8.47 | 10.0 | 0.28 | 40.0 | 0.03 | 0.0 | 1.39 | 57.95 | 1.7 | 54.55 | -0.03 | 0 | 1.36 | 60.0 | 0.00 | 0 |
2021 (8) | 5.13 | 144.29 | 0 | 0 | 0 | 0 | 0 | 0 | 5.12 | 11.79 | 0.88 | 39.68 | 1.1 | 15.79 | 21.48 | 3.58 | 0.79 | -9.2 | 0.09 | 0.0 | 0 | 0 | 0.02 | 0.0 | 7.7 | 10.79 | 0.2 | 53.85 | 0.03 | 0.0 | 0.88 | 39.68 | 1.1 | 39.24 | -0.03 | 0 | 0.85 | 41.67 | 0.00 | 0 |
2020 (7) | 2.1 | -21.64 | 0 | 0 | 0 | 0 | 0 | 0 | 4.58 | 1.33 | 0.63 | 5.0 | 0.95 | -3.06 | 20.74 | -4.33 | 0.87 | -1.14 | 0.09 | 0.0 | 0 | 0 | 0.02 | 0.0 | 6.95 | 0.0 | 0.13 | 85.71 | 0.03 | 0.0 | 0.63 | 5.0 | 0.79 | 12.86 | -0.03 | 0 | 0.6 | 5.26 | 0.00 | 0 |
2019 (6) | 2.68 | 44.86 | 0 | 0 | 0 | 0 | 0 | 0 | 4.52 | 5.61 | 0.6 | 5.26 | 0.98 | 12.64 | 21.68 | 6.66 | 0.88 | 6.02 | 0.09 | 0.0 | 0 | 0 | 0.02 | -33.33 | 6.95 | -1.84 | 0.07 | 250.0 | 0.03 | 0.0 | 0.6 | 3.45 | 0.7 | 12.9 | -0.03 | 0 | 0.57 | 3.64 | 0.00 | 0 |
2018 (5) | 1.85 | 1.65 | 0 | 0 | 0 | 0 | 0 | 0 | 4.28 | 0.0 | 0.57 | 256.25 | 0.87 | -30.95 | 20.33 | -30.95 | 0.83 | -11.7 | 0.09 | 0.0 | 0 | 0 | 0.03 | 0.0 | 7.08 | 0.0 | 0.02 | 0 | 0.03 | 0 | 0.58 | 262.5 | 0.62 | 287.5 | -0.03 | 0 | 0.55 | 323.08 | 0.00 | 0 |
2017 (4) | 1.82 | 87.63 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 4.28 | 27.38 | 0.16 | 0 | 1.26 | 14.55 | 29.44 | -10.08 | 0.94 | 3.3 | 0.09 | 0.0 | 0.13 | -13.33 | 0.03 | -25.0 | 7.08 | 0.0 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0.16 | 0 | -0.03 | 0 | 0.13 | 0 | 0.00 | 0 |
2016 (3) | 0.97 | -66.89 | 0 | 0 | 0.02 | -66.67 | 0 | 0 | 3.36 | 28.74 | -0.12 | 0 | 1.1 | 50.68 | 32.74 | 17.05 | 0.91 | -3.19 | 0.09 | 0.0 | 0.15 | -76.92 | 0.04 | 33.33 | 7.08 | 0.0 | 0 | 0 | 0 | 0 | -0.12 | 0 | -0.12 | 0 | -0.02 | 0 | -0.14 | 0 | 0.00 | 0 |
2015 (2) | 2.93 | 551.11 | 0 | 0 | 0.06 | 0.0 | 0 | 0 | 2.61 | 6.1 | -0.63 | 0 | 0.73 | 4.29 | 27.97 | -1.71 | 0.94 | 9.3 | 0.09 | 0.0 | 0.65 | -8.45 | 0.03 | 0.0 | 7.08 | 0.57 | 0 | 0 | 0 | 0 | -0.63 | 0 | -0.63 | 0 | 0 | 0 | -0.63 | 0 | 0.00 | 0 |
2014 (1) | 0.45 | -85.44 | 0 | 0 | 0.06 | 100.0 | 0 | 0 | 2.46 | 5.58 | -0.19 | 0 | 0.7 | -10.26 | 28.46 | -15.0 | 0.86 | 16.22 | 0.09 | 0.0 | 0.71 | -7.79 | 0.03 | 200.0 | 7.04 | 0.43 | 0 | 0 | 0 | 0 | -0.19 | 0 | -0.19 | 0 | 0 | 0 | -0.19 | 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) | 5.21 | 7.87 | 29.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.74 | 37.01 | 1.75 | 0.6 | 114.29 | -3.23 | 1.2 | 51.9 | 12.15 | 19.70 | 51.15 | 18.04 | 0.7 | -10.26 | -18.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.91 | 0.0 | 0.22 | 0.58 | 38.1 | 38.1 | 0.7 | 2233.33 | 2233.33 | 1.15 | -49.34 | -20.69 | 2.43 | -10.66 | 27.89 | -1.08 | 3.57 | -100.0 | 0.07 | -93.91 | -92.31 | 0.00 | 0 | 0 |
24Q1 (19) | 4.83 | 12.06 | -41.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.27 | -14.77 | -11.19 | 0.28 | 55.56 | -36.36 | 0.79 | -10.23 | -12.22 | 13.04 | -7.86 | -9.61 | 0.78 | -8.24 | 2.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.91 | 0.11 | 5.19 | 0.42 | 0.0 | 50.0 | 0.03 | 0.0 | 0.0 | 2.27 | 14.07 | 24.73 | 2.72 | 11.48 | 27.7 | -1.12 | -60.0 | -3633.33 | 1.15 | -10.85 | -35.75 | 0.00 | 0 | 0 |
23Q4 (18) | 4.31 | 2.62 | -45.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.49 | -6.29 | -9.15 | 0.18 | -56.1 | -58.14 | 0.88 | -20.72 | -11.11 | 14.15 | -18.81 | -13.68 | 0.85 | -12.37 | 13.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 8.9 | 0.11 | 5.08 | 0.42 | 0.0 | 50.0 | 0.03 | 0.0 | 0.0 | 1.99 | 7.57 | 43.17 | 2.44 | 6.09 | 43.53 | -0.7 | -52.17 | -2233.33 | 1.29 | -7.19 | -5.15 | 0.00 | 0 | 0 |
23Q3 (17) | 4.2 | 4.22 | -41.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.59 | -7.02 | -2.45 | 0.41 | -33.87 | -2.38 | 1.11 | 3.74 | 0.0 | 17.43 | 4.39 | -8.79 | 0.97 | 12.79 | 32.88 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.89 | 0.0 | 4.96 | 0.42 | 0.0 | 50.0 | 0.03 | 0.0 | 0.0 | 1.85 | 27.59 | 94.74 | 2.3 | 21.05 | 82.54 | -0.46 | 14.81 | -1433.33 | 1.39 | 52.75 | 51.09 | 0.00 | 0 | 0 |
23Q2 (16) | 4.03 | -51.56 | -35.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.71 | 19.58 | 11.04 | 0.62 | 40.91 | 87.88 | 1.07 | 18.89 | -5.31 | 16.69 | 15.74 | -17.72 | 0.86 | 13.16 | 30.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.89 | 4.96 | 4.96 | 0.42 | 50.0 | 50.0 | 0.03 | 0.0 | 0.0 | 1.45 | -20.33 | 168.52 | 1.9 | -10.8 | 123.53 | -0.54 | -1700.0 | -1700.0 | 0.91 | -49.16 | 78.43 | 0.00 | 0 | 0 |
23Q1 (15) | 8.32 | 5.18 | 46.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.43 | -12.8 | 16.26 | 0.44 | 2.33 | 109.52 | 0.9 | -9.09 | -10.0 | 14.42 | -12.0 | -24.42 | 0.76 | 1.33 | 22.58 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.47 | 0.0 | 10.0 | 0.28 | 0.0 | 40.0 | 0.03 | 0.0 | 0.0 | 1.82 | 30.94 | 70.09 | 2.13 | 25.29 | 63.85 | -0.03 | 0.0 | 0.0 | 1.79 | 31.62 | 72.12 | 0.00 | 0 | 0 |
22Q4 (14) | 7.91 | 11.1 | 54.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.64 | 0.61 | 16.31 | 0.43 | 2.38 | 207.14 | 0.99 | -10.81 | -10.0 | 16.39 | -14.21 | -23.71 | 0.75 | 2.74 | -5.06 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.47 | 0.0 | 10.0 | 0.28 | 0.0 | 40.0 | 0.03 | 0.0 | 0.0 | 1.39 | 46.32 | 57.95 | 1.7 | 34.92 | 54.55 | -0.03 | 0.0 | 0.0 | 1.36 | 47.83 | 60.0 | 0.00 | 0 | 0 |
22Q3 (13) | 7.12 | 13.92 | 59.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.63 | 5.84 | 17.27 | 0.42 | 27.27 | 35.48 | 1.11 | -1.77 | -12.6 | 19.10 | -5.83 | -25.69 | 0.73 | 10.61 | -20.65 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 8.47 | 0.0 | 10.0 | 0.28 | 0.0 | 40.0 | 0.03 | 0.0 | 0.0 | 0.95 | 75.93 | 28.38 | 1.26 | 48.24 | 29.9 | -0.03 | 0.0 | 0.0 | 0.92 | 80.39 | 29.58 | 0.00 | 0 | 0 |
22Q2 (12) | 6.25 | 9.84 | 199.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.54 | 25.2 | 27.27 | 0.33 | 57.14 | 57.14 | 1.13 | 13.0 | -2.59 | 20.29 | 6.31 | -17.8 | 0.66 | 6.45 | -32.65 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 8.47 | 10.0 | 21.87 | 0.28 | 40.0 | 115.38 | 0.03 | 0.0 | 0.0 | 0.54 | -49.53 | -49.06 | 0.85 | -34.62 | -30.33 | -0.03 | 0.0 | 0.0 | 0.51 | -50.96 | -50.49 | 0.00 | 0 | 0 |
22Q1 (11) | 5.69 | 10.92 | 181.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.23 | -12.77 | 10.81 | 0.21 | 50.0 | -4.55 | 1.0 | -9.09 | 1.01 | 19.08 | -11.17 | -10.36 | 0.62 | -21.52 | -27.06 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.7 | 0.0 | 10.79 | 0.2 | 0.0 | 53.85 | 0.03 | 0.0 | 0.0 | 1.07 | 21.59 | 25.88 | 1.3 | 18.18 | 28.71 | -0.03 | 0.0 | 0.0 | 1.04 | 22.35 | 26.83 | 0.00 | 0 | 0 |
21Q4 (10) | 5.13 | 15.02 | 144.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.41 | 1.44 | 14.63 | 0.14 | -54.84 | -30.0 | 1.1 | -13.39 | 15.79 | 21.48 | -16.43 | 3.35 | 0.79 | -14.13 | -9.2 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 100.0 | 0.0 | 7.7 | 0.0 | 10.79 | 0.2 | 0.0 | 53.85 | 0.03 | 0.0 | 0.0 | 0.88 | 18.92 | 39.68 | 1.1 | 13.4 | 39.24 | -0.03 | 0.0 | 0.0 | 0.85 | 19.72 | 41.67 | 0.00 | 0 | 0 |
21Q3 (9) | 4.46 | 113.4 | 199.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.39 | 14.88 | 20.87 | 0.31 | 47.62 | 158.33 | 1.27 | 9.48 | 7.63 | 25.71 | 4.16 | -2.83 | 0.92 | -6.12 | 5.75 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 7.7 | 10.79 | 10.79 | 0.2 | 53.85 | 53.85 | 0.03 | 0.0 | 0.0 | 0.74 | -30.19 | 72.09 | 0.97 | -20.49 | 64.41 | -0.03 | 0.0 | 0.0 | 0.71 | -31.07 | 77.5 | 0.00 | 0 | 0 |
21Q2 (8) | 2.09 | 3.47 | 47.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.21 | 9.01 | 4.31 | 0.21 | -4.55 | 0.0 | 1.16 | 17.17 | -1.69 | 24.68 | 15.93 | -5.46 | 0.98 | 15.29 | 3.16 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 6.95 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.06 | 24.71 | 241.94 | 1.22 | 20.79 | 159.57 | -0.03 | 0.0 | 0.0 | 1.03 | 25.61 | 267.86 | 0.00 | 0 | 0 |
21Q1 (7) | 2.02 | -3.81 | 24.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.11 | -9.76 | 7.77 | 0.22 | 10.0 | 120.0 | 0.99 | 4.21 | 6.45 | 21.29 | 2.42 | 0 | 0.85 | -2.3 | -12.37 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 6.95 | 0.0 | 0.0 | 0.13 | 0.0 | 85.71 | 0.03 | 0.0 | 0.0 | 0.85 | 34.92 | 21.43 | 1.01 | 27.85 | 24.69 | -0.03 | 0.0 | 0.0 | 0.82 | 36.67 | 22.39 | 0.00 | 0 | 0 |
20Q4 (6) | 2.1 | 40.94 | -21.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.23 | 6.96 | 9.82 | 0.2 | 66.67 | 185.71 | 0.95 | -19.49 | -3.06 | 20.79 | -21.43 | 0 | 0.87 | 0.0 | -1.14 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 6.95 | 0.0 | 0.0 | 0.13 | 0.0 | 85.71 | 0.03 | 0.0 | 0.0 | 0.63 | 46.51 | 5.0 | 0.79 | 33.9 | 12.86 | -0.03 | 0.0 | 0.0 | 0.6 | 50.0 | 5.26 | 0.00 | 0 | 0 |
20Q3 (5) | 1.49 | 4.93 | -13.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.15 | -0.86 | -4.96 | 0.12 | -42.86 | -36.84 | 1.18 | 0.0 | -7.09 | 26.46 | 1.35 | 0 | 0.87 | -8.42 | 17.57 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 6.95 | 0.0 | 0.0 | 0.13 | 0.0 | 85.71 | 0.03 | 0.0 | 0.0 | 0.43 | 38.71 | -18.87 | 0.59 | 25.53 | -6.35 | -0.03 | 0.0 | 0.0 | 0.4 | 42.86 | -20.0 | 0.00 | 0 | 0 |
20Q2 (4) | 1.42 | -12.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.16 | 12.62 | 0.0 | 0.21 | 110.0 | 0.0 | 1.18 | 26.88 | 0.0 | 26.11 | 0 | 0.0 | 0.95 | -2.06 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 6.95 | 0.0 | 0.0 | 0.13 | 85.71 | 0.0 | 0.03 | 0.0 | 0.0 | 0.31 | -55.71 | 0.0 | 0.47 | -41.98 | 0.0 | -0.03 | 0.0 | 0.0 | 0.28 | -58.21 | 0.0 | 0.00 | 0 | 0.0 |