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) | 1.76 | 85.26 | 0.9 | -71.52 | 2.96 | 14700.0 | 0 | 0 | 1.46 | -58.17 | -1.1 | 0 | 0 | 0 | 0.00 | 0 | 6.07 | 1.17 | 1.77 | 10.62 | 0.43 | -86.97 | 0 | 0 | 10.02 | -0.1 | 0.04 | 0.0 | 0 | 0 | -2.73 | 0 | -2.69 | 0 | -0.11 | 0 | -2.84 | 0 | 0.00 | 0 |
2022 (9) | 0.95 | 63.79 | 3.16 | -25.3 | 0.02 | 0 | 0 | 0 | 3.49 | 88.65 | -1.11 | 0 | 0.07 | -89.06 | 2.01 | -94.2 | 6.0 | -28.32 | 1.6 | 92.77 | 3.3 | 19.57 | 0 | 0 | 10.03 | 0.0 | 0.04 | 0.0 | 0 | 0 | -4.64 | 0 | -4.6 | 0 | -0.11 | 0 | -4.75 | 0 | 0.00 | 0 |
2021 (8) | 0.58 | 75.76 | 4.23 | -30.31 | 0 | 0 | 0 | 0 | 1.85 | -15.91 | -0.34 | 0 | 0.64 | 3100.0 | 34.59 | 3705.41 | 8.37 | -5.96 | 0.83 | 0 | 2.76 | 0 | 0 | 0 | 10.03 | 0.0 | 0.04 | 0.0 | 0 | 0 | -4.16 | 0 | -4.12 | 0 | -0.16 | 0 | -4.32 | 0 | 0.00 | 0 |
2020 (7) | 0.33 | -78.57 | 6.07 | 165.07 | 0 | 0 | 0 | 0 | 2.2 | 73.23 | -0.62 | 0 | 0.02 | 0.0 | 0.91 | -42.27 | 8.9 | -1.87 | 0 | 0 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.04 | 0.0 | 0 | 0 | -3.83 | 0 | -3.78 | 0 | -0.2 | 0 | -4.03 | 0 | 0.00 | 0 |
2019 (6) | 1.54 | 227.66 | 2.29 | -69.1 | 0 | 0 | 0 | 0 | 1.27 | 58.75 | -0.73 | 0 | 0.02 | 100.0 | 1.57 | 25.98 | 9.07 | -8.38 | 0 | 0 | 0 | 0 | 0 | 0 | 10.03 | 24.91 | 0.04 | 0.0 | 0 | 0 | -3.21 | 0 | -3.16 | 0 | -0.2 | 0 | -3.41 | 0 | 0.00 | 0 |
2018 (5) | 0.47 | -47.78 | 7.41 | 40.08 | 0 | 0 | 0 | 0 | 0.8 | -69.11 | -0.94 | 0 | 0.01 | -83.33 | 1.25 | -46.04 | 9.9 | 7.26 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | 0.0 | 0.04 | 0.0 | 0 | 0 | -2.03 | 0 | -1.99 | 0 | -0.2 | 0 | -2.23 | 0 | 0.00 | 0 |
2017 (4) | 0.9 | -71.06 | 5.29 | 16.01 | 0 | 0 | 0 | 0 | 2.59 | 735.48 | -0.02 | 0 | 0.06 | -57.14 | 2.32 | -94.87 | 9.23 | 24.06 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | 0.0 | 0.04 | 0.0 | 0 | 0 | -0.75 | 0 | -0.71 | 0 | 0 | 0 | -0.75 | 0 | 0.00 | 0 |
2016 (3) | 3.11 | -28.34 | 4.56 | 74.71 | 0 | 0 | 0 | 0 | 0.31 | -74.17 | -1.12 | 0 | 0.14 | -17.65 | 45.16 | 218.79 | 7.44 | 97.35 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | 0.0 | 0.04 | 0 | 0 | 0 | -0.73 | 0 | -0.69 | 0 | 0 | 0 | -0.73 | 0 | 0.00 | 0 |
2015 (2) | 4.34 | -6.67 | 2.61 | 76.35 | 0 | 0 | 0 | 0 | 1.2 | -88.37 | 1.14 | 1166.67 | 0.17 | -46.88 | 14.17 | 356.88 | 3.77 | 402.67 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | 0.0 | 0 | 0 | 0 | 0 | 0.43 | 0 | 0.43 | 0 | 0 | 0 | 0.43 | 0 | 0.00 | 0 |
2014 (1) | 4.65 | 192.45 | 1.48 | -6.33 | 0 | 0 | 0 | 0 | 10.32 | -58.25 | 0.09 | -95.65 | 0.32 | 28.0 | 3.10 | 206.6 | 0.75 | -90.34 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | 0.0 | 0 | 0 | 0 | 0 | -0.71 | 0 | -0.71 | 0 | 0 | 0 | -0.71 | 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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24Q3 (20) | 4.31 | 176.28 | 178.06 | 3.31 | 94.71 | 2.8 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.01 | -50.0 | -98.41 | 0.18 | -57.14 | 1000.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 8.99 | 25.38 | 67.72 | 1.99 | 8.15 | 22.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.5 | 4.79 | 49.57 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -1.94 | 8.06 | 7.62 | -1.89 | 8.7 | 7.8 | -0.1 | 0.0 | 9.09 | -2.04 | 7.69 | 7.69 | 0.00 | 0 | 0 |
24Q2 (19) | 1.56 | 13.04 | -1.89 | 1.7 | 88.89 | -46.2 | 2.98 | 0.0 | 14800.0 | 0 | 0 | 0 | 0.02 | 0.0 | -97.47 | 0.42 | 110.0 | 400.0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 7.17 | 13.99 | 26.01 | 1.84 | 3.37 | 13.58 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.02 | 0.0 | -0.1 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -2.11 | 16.6 | 58.55 | -2.07 | 16.87 | 59.01 | -0.1 | 0.0 | 9.09 | -2.21 | 15.97 | 57.5 | 0.00 | 0 | 0 |
24Q1 (18) | 1.38 | -21.59 | 68.29 | 0.9 | 0.0 | -71.52 | 2.98 | 0.68 | 14800.0 | 0 | 0 | 0 | 0.02 | 100.0 | 0.0 | 0.2 | 131.25 | 164.52 | 0.06 | 0 | 0 | 4.14 | 0 | 0 | 6.29 | 3.62 | 2.28 | 1.78 | 0.56 | 9.88 | 0.42 | -2.33 | -87.31 | 0 | 0 | 0 | 10.02 | 0.0 | -0.1 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -2.53 | 7.33 | 48.89 | -2.49 | 7.43 | 49.18 | -0.1 | 9.09 | 9.09 | -2.63 | 7.39 | 48.02 | 0.00 | 0 | 0 |
23Q4 (17) | 1.76 | 13.55 | 85.26 | 0.9 | -72.05 | -71.52 | 2.96 | 0.68 | 14700.0 | 0 | 0 | 0 | 0.01 | -98.41 | -50.0 | -0.64 | -3100.0 | -3.23 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 6.07 | 13.25 | 1.17 | 1.77 | 9.26 | 10.62 | 0.43 | 0.0 | -86.97 | 0 | 0 | 0 | 10.02 | 42.74 | -0.1 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -2.73 | -30.0 | 41.16 | -2.69 | -31.22 | 41.52 | -0.11 | 0.0 | 0.0 | -2.84 | -28.51 | 40.21 | 0.00 | 0 | 0 |
23Q3 (16) | 1.55 | -2.52 | 49.04 | 3.22 | 1.9 | 1.9 | 2.94 | 14600.0 | 14600.0 | 0 | 0 | 0 | 0.63 | -20.25 | -50.39 | -0.02 | 85.71 | 84.62 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 5.36 | -5.8 | -9.61 | 1.62 | 0.0 | -7.43 | 0.43 | -87.09 | -86.89 | 0 | 0 | 0 | 7.02 | -30.01 | -30.01 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -2.1 | 58.74 | 47.76 | -2.05 | 59.41 | 48.49 | -0.11 | 0.0 | 0.0 | -2.21 | 57.5 | 46.49 | 0.00 | 0 | 0 |
23Q2 (15) | 1.59 | 93.9 | 48.6 | 3.16 | 0.0 | -0.32 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.79 | 3850.0 | 259.09 | -0.14 | 54.84 | 6.67 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 5.69 | -7.48 | -16.93 | 1.62 | 0.0 | -6.9 | 3.33 | 0.6 | 18.93 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -5.09 | -2.83 | -30.85 | -5.05 | -3.06 | -31.17 | -0.11 | 0.0 | 0.0 | -5.2 | -2.77 | -30.0 | 0.00 | 0 | 0 |
23Q1 (14) | 0.82 | -13.68 | -24.77 | 3.16 | 0.0 | -5.95 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -98.99 | -0.31 | 50.0 | -47.62 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 6.15 | 2.5 | -7.93 | 1.62 | 1.25 | -6.9 | 3.31 | 0.3 | 19.06 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -4.95 | -6.68 | -33.06 | -4.9 | -6.52 | -33.51 | -0.11 | 0.0 | 31.25 | -5.06 | -6.53 | -30.41 | 0.00 | 0 | 0 |
22Q4 (13) | 0.95 | -8.65 | 63.79 | 3.16 | 0.0 | -25.3 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.02 | -98.43 | -98.08 | -0.62 | -376.92 | -933.33 | 0.07 | -63.16 | -89.06 | 2.01 | -52.39 | -94.2 | 6.0 | 1.18 | -28.32 | 1.6 | -8.57 | 92.77 | 3.3 | 0.61 | 19.57 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -4.64 | -15.42 | -11.54 | -4.6 | -15.58 | -11.65 | -0.11 | 0.0 | 31.25 | -4.75 | -15.01 | -9.95 | 0.00 | 0 | 0 |
22Q3 (12) | 1.04 | -2.8 | 57.58 | 3.16 | -0.32 | -24.22 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.27 | 477.27 | 647.06 | -0.13 | 13.33 | -85.71 | 0.19 | 0.0 | -5.0 | 4.21 | -24.39 | -63.35 | 5.93 | -13.43 | -35.05 | 1.75 | 0.57 | 0 | 3.28 | 17.14 | 19.71 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -4.02 | -3.34 | 1.95 | -3.98 | -3.38 | 1.73 | -0.11 | 0.0 | 45.0 | -4.13 | -3.25 | 3.95 | 0.00 | 0 | 0 |
22Q2 (11) | 1.07 | -1.83 | 311.54 | 3.17 | -5.65 | -51.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -88.89 | -61.4 | -0.15 | 28.57 | -200.0 | 0.19 | -57.78 | 18.75 | 5.57 | -53.44 | -43.59 | 6.85 | 2.54 | -23.89 | 1.74 | 0.0 | 0 | 2.8 | 0.72 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -3.89 | -4.57 | 3.47 | -3.85 | -4.9 | 3.51 | -0.11 | 31.25 | 45.0 | -4.0 | -3.09 | 5.44 | 0.00 | 0 | 0 |
22Q1 (10) | 1.09 | 87.93 | 179.49 | 3.36 | -20.57 | -51.09 | 0 | 0 | 0 | 0 | 0 | 0 | 1.98 | 90.38 | 2728.57 | -0.21 | -250.0 | -40.0 | 0.45 | -29.69 | 350.0 | 11.97 | -65.4 | 96.28 | 6.68 | -20.19 | -25.36 | 1.74 | 109.64 | 0 | 2.78 | 0.72 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -3.72 | 10.58 | 6.53 | -3.67 | 10.92 | 6.85 | -0.16 | 0.0 | 20.0 | -3.88 | 10.19 | 7.18 | 0.00 | 0 | 0 |
21Q4 (9) | 0.58 | -12.12 | 75.76 | 4.23 | 1.44 | -30.31 | 0 | 0 | 0 | 0 | 0 | 0 | 1.04 | 511.76 | 11.83 | -0.06 | 14.29 | 66.67 | 0.64 | 220.0 | 3100.0 | 34.59 | 200.97 | 3688.11 | 8.37 | -8.32 | -5.96 | 0.83 | 0 | 0 | 2.76 | 0.73 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -4.16 | -1.46 | -8.62 | -4.12 | -1.73 | -8.99 | -0.16 | 20.0 | 20.0 | -4.32 | -0.47 | -7.2 | 0.00 | 0 | 0 |
21Q3 (8) | 0.66 | 153.85 | 57.14 | 4.17 | -36.82 | -23.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -70.18 | 240.0 | -0.07 | -40.0 | 53.33 | 0.2 | 25.0 | 185.71 | 11.49 | 16.38 | 143.02 | 9.13 | 1.44 | 8.82 | 0 | 0 | 0 | 2.74 | 0 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -4.1 | -1.74 | -12.33 | -4.05 | -1.5 | -12.5 | -0.2 | 0.0 | 0.0 | -4.3 | -1.65 | -11.69 | 0.00 | 0 | 0 |
21Q2 (7) | 0.26 | -33.33 | -27.78 | 6.6 | -3.93 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | 714.29 | -3.39 | -0.05 | 66.67 | 66.67 | 0.16 | 60.0 | 60.0 | 9.88 | 61.98 | 0 | 9.0 | 0.56 | 8.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -4.03 | -1.26 | -15.14 | -3.99 | -1.27 | -15.65 | -0.2 | 0.0 | 0.0 | -4.23 | -1.2 | -14.32 | 0.00 | 0 | 0 |
21Q1 (6) | 0.39 | 18.18 | -62.86 | 6.87 | 13.18 | 269.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -92.47 | -88.71 | -0.15 | 16.67 | -7.14 | 0.1 | 400.0 | 0.0 | 6.10 | 567.68 | 0 | 8.95 | 0.56 | 4.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -3.98 | -3.92 | -18.81 | -3.94 | -4.23 | -19.03 | -0.2 | 0.0 | 0.0 | -4.18 | -3.72 | -17.75 | 0.00 | 0 | 0 |
20Q4 (5) | 0.33 | -21.43 | -78.57 | 6.07 | 11.38 | 165.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.93 | 1760.0 | 322.73 | -0.18 | -20.0 | -5.88 | 0.02 | -71.43 | 0.0 | 0.91 | -80.69 | 0 | 8.9 | 6.08 | -1.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -3.83 | -4.93 | -19.31 | -3.78 | -5.0 | -19.62 | -0.2 | 0.0 | 0.0 | -4.03 | -4.68 | -18.18 | 0.00 | 0 | 0 |
20Q3 (4) | 0.42 | 16.67 | 0.0 | 5.45 | 230.3 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | -91.53 | 0.0 | -0.15 | 0.0 | 0.0 | 0.07 | -30.0 | 0.0 | 4.73 | 0 | 0.0 | 8.39 | 0.72 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -3.65 | -4.29 | 0.0 | -3.6 | -4.35 | 0.0 | -0.2 | 0.0 | 0.0 | -3.85 | -4.05 | 0.0 | 0.00 | 0 | 0.0 |