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) | 126.03 | 8.72 | 0 | 0 | 1.26 | 0 | 0 | 0 | 57.63 | -26.11 | 27.04 | -33.33 | 16.25 | -10.96 | 28.20 | 20.5 | 10.12 | 10.0 | 0 | 0 | 7.41 | -17.21 | 0.03 | 50.0 | 9.53 | 0.0 | 20.49 | 24.79 | 0.06 | -33.33 | 126.39 | 3.25 | 146.94 | 5.77 | -0.08 | 0 | 126.31 | 3.22 | 0.00 | 0 |
2022 (9) | 115.92 | 46.25 | 0 | 0 | 0 | 0 | 0 | 0 | 77.99 | 22.97 | 40.56 | 95.66 | 18.25 | 5.31 | 23.40 | -14.36 | 9.2 | -0.65 | 0 | 0 | 8.95 | 98.01 | 0.02 | -33.33 | 9.53 | 0.0 | 16.42 | 14.35 | 0.09 | 0.0 | 122.41 | 29.97 | 138.93 | 27.89 | -0.04 | 0 | 122.37 | 30.06 | 0.00 | 0 |
2021 (8) | 79.26 | -12.42 | 0 | 0 | 0 | 0 | 0 | 0 | 63.42 | 32.1 | 20.73 | 77.94 | 17.33 | 60.61 | 27.33 | 21.59 | 9.26 | 99.57 | 0 | 0 | 4.52 | 127.14 | 0.03 | 0.0 | 9.53 | 0.0 | 14.36 | 8.87 | 0.09 | 12.5 | 94.18 | 16.95 | 108.63 | 15.8 | -0.09 | 0 | 94.09 | 16.97 | 0.00 | 0 |
2020 (7) | 90.5 | 2.97 | 0 | 0 | 0 | 0 | 0 | 0 | 48.01 | -1.4 | 11.65 | -25.22 | 10.79 | -4.26 | 22.47 | -2.9 | 4.64 | -0.22 | 0 | 0 | 1.99 | 0 | 0.03 | 0.0 | 9.53 | 0.0 | 13.19 | 13.32 | 0.08 | 33.33 | 80.53 | 3.12 | 93.81 | 4.48 | -0.09 | 0 | 80.44 | 3.11 | 0.00 | 0 |
2019 (6) | 87.89 | 9.29 | 0 | 0 | 0 | 0 | 0 | 0 | 48.69 | 9.76 | 15.58 | -12.27 | 11.27 | 7.23 | 23.15 | -2.3 | 4.65 | -0.21 | 0 | 0 | 0 | 0 | 0.03 | 0 | 9.53 | 0.0 | 11.64 | 18.05 | 0.06 | 0.0 | 78.09 | 6.43 | 89.79 | 7.8 | -0.08 | 0 | 78.01 | 6.38 | 0.00 | 0 |
2018 (5) | 80.42 | 17.85 | 0 | 0 | 0 | 0 | 0 | 0 | 44.36 | 7.91 | 17.76 | 95.38 | 10.51 | 9.82 | 23.69 | 1.78 | 4.66 | 7.87 | 0 | 0 | 0 | 0 | 0 | 0 | 9.53 | 0.0 | 9.86 | 0.0 | 0.06 | 0.0 | 73.37 | 21.47 | 83.29 | 18.43 | -0.04 | 0 | 73.33 | 21.47 | 0.00 | 0 |
2017 (4) | 68.24 | -1.46 | 0 | 0 | 0 | 0 | 0 | 0 | 41.11 | -7.95 | 9.09 | -42.18 | 9.57 | -13.86 | 23.28 | -6.42 | 4.32 | 35.42 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 9.53 | 0.0 | 9.86 | 0.0 | 0.06 | 0.0 | 60.4 | 2.04 | 70.33 | 1.77 | -0.03 | 0 | 60.37 | 2.01 | 0.00 | 0 |
2016 (3) | 69.25 | 9.16 | 0 | 0 | 0 | 0 | 0 | 0 | 44.66 | -0.71 | 15.72 | -18.25 | 11.11 | 8.92 | 24.88 | 9.7 | 3.19 | -4.49 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 9.53 | 0.0 | 9.86 | 0.0 | 0.06 | 0.0 | 59.19 | 11.34 | 69.11 | 9.54 | -0.01 | 0 | 59.18 | 11.09 | 0.00 | 0 |
2015 (2) | 63.44 | 17.55 | 0 | 0 | 0 | 0 | 0 | 0 | 44.98 | 5.04 | 19.23 | 6.3 | 10.2 | -2.95 | 22.68 | -7.61 | 3.34 | -13.92 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 9.53 | 0.0 | 9.86 | 22.48 | 0.06 | 0.0 | 53.16 | 19.84 | 63.09 | 20.24 | 0.11 | -8.33 | 53.27 | 19.76 | 0.00 | 0 |
2014 (1) | 53.97 | 23.76 | 0 | 0 | 0.6 | 0.0 | 0 | 0 | 42.82 | 13.58 | 18.09 | 29.58 | 10.51 | 25.12 | 24.54 | 10.16 | 3.88 | 1.84 | 0 | 0 | 2.9 | -21.2 | 0.02 | -33.33 | 9.53 | 0.11 | 8.05 | 20.87 | 0.06 | 0.0 | 44.36 | 27.4 | 52.47 | 26.31 | 0.12 | 200.0 | 44.48 | 27.6 | 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) | 147.09 | 4.14 | 9.73 | 0 | 0 | 0 | 1.26 | 0.0 | 147.06 | 0 | 0 | 0 | 25.17 | 29.88 | 91.55 | 14.56 | 4.97 | 103.64 | 24.18 | 32.42 | 104.4 | 31.23 | 11.85 | 74.57 | 11.19 | 19.04 | 19.04 | 0 | 0 | 0 | 6.78 | -4.51 | -19.86 | 0.02 | -33.33 | 0.0 | 9.53 | 0.0 | 0.0 | 23.2 | 13.23 | 13.23 | 0.08 | 33.33 | 33.33 | 138.58 | -1.2 | 24.8 | 161.85 | 0.65 | 23.0 | 0.35 | 45.83 | 600.0 | 138.93 | -1.12 | 25.2 | 0.00 | 0 | 0 |
24Q1 (19) | 141.24 | 12.07 | 6.71 | 0 | 0 | 0 | 1.26 | 0.0 | 404.0 | 0 | 0 | 0 | 19.38 | 3.91 | 66.93 | 13.87 | 152.18 | 202.84 | 18.26 | 12.37 | 67.83 | 27.92 | -0.98 | 85.69 | 9.4 | -7.11 | 6.33 | 0 | 0 | 0 | 7.1 | -4.18 | -18.39 | 0.03 | 0.0 | 50.0 | 9.53 | 0.0 | 0.0 | 20.49 | 0.0 | 24.79 | 0.06 | 0.0 | -33.33 | 140.26 | 10.97 | 10.45 | 160.81 | 9.44 | 12.06 | 0.24 | 400.0 | 700.0 | 140.5 | 11.23 | 10.67 | 0.00 | 0 | 0 |
23Q4 (18) | 126.03 | 4.46 | 8.72 | 0 | 0 | 0 | 1.26 | 0.0 | 0 | 0 | 0 | 0 | 18.65 | 31.06 | -6.19 | 5.5 | -43.99 | -17.29 | 16.25 | 22.46 | -10.96 | 28.20 | 25.07 | 20.5 | 10.12 | -0.98 | 10.0 | 0 | 0 | 0 | 7.41 | -4.02 | -17.21 | 0.03 | -25.0 | 50.0 | 9.53 | 0.0 | 0.0 | 20.49 | 0.0 | 24.79 | 0.06 | 0.0 | -33.33 | 126.39 | 4.58 | 3.25 | 146.94 | 3.91 | 5.77 | -0.08 | -126.67 | -100.0 | 126.31 | 4.25 | 3.22 | 0.00 | 0 | 0 |
23Q3 (17) | 120.65 | -10.0 | 15.8 | 0 | 0 | 0 | 1.26 | 147.06 | 0 | 0 | 0 | 0 | 14.23 | 8.3 | -33.81 | 9.82 | 37.34 | -33.74 | 13.27 | 12.17 | -39.57 | 22.55 | 26.03 | -21.69 | 10.22 | 8.72 | -4.84 | 0 | 0 | 0 | 7.72 | -8.75 | 6.63 | 0.04 | 100.0 | 33.33 | 9.53 | 0.0 | 0.0 | 20.49 | 0.0 | 24.79 | 0.06 | 0.0 | -33.33 | 120.86 | 8.84 | 4.5 | 141.41 | 7.46 | 6.99 | 0.3 | 528.57 | 3100.0 | 121.16 | 9.18 | 4.76 | 0.00 | 0 | 0 |
23Q2 (16) | 134.05 | 1.28 | 22.09 | 0 | 0 | 0 | 0.51 | 104.0 | 0 | 0 | 0 | 0 | 13.14 | 13.18 | -32.16 | 7.15 | 56.11 | -28.43 | 11.83 | 8.73 | -38.42 | 17.89 | 18.98 | -32.62 | 9.4 | 6.33 | -16.74 | 0 | 0 | 0 | 8.46 | -2.76 | 17.01 | 0.02 | 0.0 | 0.0 | 9.53 | 0.0 | 0.0 | 20.49 | 24.79 | 24.79 | 0.06 | -33.33 | -33.33 | 111.04 | -12.56 | 10.13 | 131.59 | -8.3 | 12.13 | -0.07 | -75.0 | -40.0 | 110.97 | -12.59 | 10.11 | 0.00 | 0 | 0 |
23Q1 (15) | 132.36 | 14.18 | 25.08 | 0 | 0 | 0 | 0.25 | 0 | 0 | 0 | 0 | 0 | 11.61 | -41.6 | -32.66 | 4.58 | -31.13 | -49.67 | 10.88 | -40.38 | -31.18 | 15.04 | -35.75 | -35.43 | 8.84 | -3.91 | -11.6 | 0 | 0 | 0 | 8.7 | -2.79 | 20.5 | 0.02 | 0.0 | -33.33 | 9.53 | 0.0 | 0.0 | 16.42 | 0.0 | 14.35 | 0.09 | 0.0 | 0.0 | 126.99 | 3.74 | 22.96 | 143.5 | 3.29 | 21.89 | -0.04 | 0.0 | 0.0 | 126.95 | 3.74 | 22.97 | 0.00 | 0 | 0 |
22Q4 (14) | 115.92 | 11.26 | 46.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.88 | -7.53 | 9.41 | 6.65 | -55.13 | 6.57 | 18.25 | -16.89 | 5.31 | 23.40 | -18.72 | -14.36 | 9.2 | -14.34 | -0.65 | 0 | 0 | 0 | 8.95 | 23.62 | 98.01 | 0.02 | -33.33 | -33.33 | 9.53 | 0.0 | 0.0 | 16.42 | 0.0 | 14.35 | 0.09 | 0.0 | 0.0 | 122.41 | 5.84 | 29.97 | 138.93 | 5.11 | 27.89 | -0.04 | -300.0 | 55.56 | 122.37 | 5.81 | 30.06 | 0.00 | 0 | 0 |
22Q3 (13) | 104.19 | -5.11 | 14.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.5 | 11.0 | 22.3 | 14.82 | 48.35 | 134.87 | 21.96 | 14.32 | 44.47 | 28.79 | 8.44 | 9.64 | 10.74 | -4.87 | 23.31 | 0 | 0 | 0 | 7.24 | 0.14 | 60.18 | 0.03 | 50.0 | 50.0 | 9.53 | 0.0 | 0.0 | 16.42 | 0.0 | 14.35 | 0.09 | 0.0 | 0.0 | 115.66 | 14.71 | 31.42 | 132.17 | 12.63 | 29.0 | -0.01 | 80.0 | 90.0 | 115.65 | 14.75 | 31.55 | 0.00 | 0 | 0 |
22Q2 (12) | 109.8 | 3.76 | 18.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.37 | 12.35 | 30.0 | 9.99 | 9.78 | 159.48 | 19.21 | 21.51 | 43.47 | 26.55 | 14.0 | 3.67 | 11.29 | 12.9 | 69.01 | 0 | 0 | 0 | 7.23 | 0.14 | 87.31 | 0.02 | -33.33 | 0.0 | 9.53 | 0.0 | 0.0 | 16.42 | 14.35 | 24.49 | 0.09 | 0.0 | 12.5 | 100.83 | -2.37 | 13.65 | 117.35 | -0.32 | 15.06 | -0.05 | -25.0 | 50.0 | 100.78 | -2.38 | 13.72 | 0.00 | 0 | 0 |
22Q1 (11) | 105.82 | 33.51 | 12.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.24 | -5.12 | 35.0 | 9.1 | 45.83 | 110.16 | 15.81 | -8.77 | 42.56 | 23.29 | -14.78 | 3.25 | 10.0 | 7.99 | 83.82 | 0 | 0 | 0 | 7.22 | 59.73 | 87.05 | 0.03 | 0.0 | 50.0 | 9.53 | 0.0 | 0.0 | 14.36 | 0.0 | 8.87 | 0.09 | 0.0 | 12.5 | 103.28 | 9.66 | 21.69 | 117.73 | 8.38 | 19.96 | -0.04 | 55.56 | 50.0 | 103.24 | 9.72 | 21.76 | 0.00 | 0 | 0 |
21Q4 (10) | 79.26 | -12.72 | -12.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.17 | 3.36 | 43.75 | 6.24 | -1.11 | 155.74 | 17.33 | 14.01 | 60.61 | 27.33 | 4.07 | 21.59 | 9.26 | 6.31 | 99.57 | 0 | 0 | 0 | 4.52 | 0.0 | 127.14 | 0.03 | 50.0 | 0.0 | 9.53 | 0.0 | 0.0 | 14.36 | 0.0 | 8.87 | 0.09 | 0.0 | 12.5 | 94.18 | 7.01 | 16.95 | 108.63 | 6.02 | 15.8 | -0.09 | 10.0 | 0.0 | 94.09 | 7.03 | 16.97 | 0.00 | 0 | 0 |
21Q3 (9) | 90.81 | -1.71 | 4.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.58 | 17.99 | 46.74 | 6.31 | 63.9 | 113.18 | 15.2 | 13.52 | 49.46 | 26.26 | 2.54 | 26.77 | 8.71 | 30.39 | 73.16 | 0 | 0 | 0 | 4.52 | 17.1 | 0 | 0.02 | 0.0 | -33.33 | 9.53 | 0.0 | 0.0 | 14.36 | 8.87 | 8.87 | 0.09 | 12.5 | 12.5 | 88.01 | -0.8 | 12.69 | 102.46 | 0.46 | 12.14 | -0.1 | 0.0 | 0.0 | 87.91 | -0.8 | 12.71 | 0.00 | 0 | 0 |
21Q2 (8) | 92.39 | -1.79 | 1.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.9 | 16.68 | 26.49 | 3.85 | -11.09 | 130.54 | 13.39 | 20.74 | 20.63 | 25.61 | 13.54 | 14.29 | 6.68 | 22.79 | 22.12 | 0 | 0 | 0 | 3.86 | 0.0 | 0 | 0.02 | 0.0 | -33.33 | 9.53 | 0.0 | 0.0 | 13.19 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 88.72 | 4.54 | 18.09 | 101.99 | 3.92 | 15.36 | -0.1 | -25.0 | 16.67 | 88.62 | 4.52 | 18.14 | 0.00 | 0 | 0 |
21Q1 (7) | 94.07 | 3.94 | 2.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.77 | 1.03 | 9.99 | 4.33 | 77.46 | -5.46 | 11.09 | 2.78 | 0.73 | 22.55 | 0.36 | 0 | 5.44 | 17.24 | 5.43 | 0 | 0 | 0 | 3.86 | 93.97 | 0 | 0.02 | -33.33 | -33.33 | 9.53 | 0.0 | 0.0 | 13.19 | 0.0 | 13.32 | 0.08 | 0.0 | 33.33 | 84.87 | 5.39 | 2.67 | 98.14 | 4.62 | 4.01 | -0.08 | 11.11 | 0.0 | 84.79 | 5.41 | 2.68 | 0.00 | 0 | 0 |
20Q4 (6) | 90.5 | 4.26 | 2.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.64 | 5.51 | -7.94 | 2.44 | -17.57 | -23.27 | 10.79 | 6.1 | -4.26 | 22.47 | 8.51 | 0 | 4.64 | -7.75 | -0.22 | 0 | 0 | 0 | 1.99 | 0 | 0 | 0.03 | 0.0 | 0.0 | 9.53 | 0.0 | 0.0 | 13.19 | 0.0 | 13.32 | 0.08 | 0.0 | 33.33 | 80.53 | 3.11 | 3.12 | 93.81 | 2.67 | 4.48 | -0.09 | 10.0 | -12.5 | 80.44 | 3.13 | 3.11 | 0.00 | 0 | 0 |
20Q3 (5) | 86.8 | -4.31 | -6.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.98 | 1.7 | -3.54 | 2.96 | 77.25 | -33.18 | 10.17 | -8.38 | -5.48 | 20.71 | -7.56 | 0 | 5.03 | -8.04 | 7.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 9.53 | 0.0 | 0.0 | 13.19 | 0.0 | 13.32 | 0.08 | 0.0 | 33.33 | 78.1 | 3.95 | 4.22 | 91.37 | 3.35 | 5.46 | -0.1 | 16.67 | -100.0 | 78.0 | 3.99 | 4.15 | 0.00 | 0 | 0 |
20Q2 (4) | 90.71 | -1.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.78 | 1.46 | 0.0 | 1.67 | -63.54 | 0.0 | 11.1 | 0.82 | 0.0 | 22.41 | 0 | 0.0 | 5.47 | 6.01 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 9.53 | 0.0 | 0.0 | 13.19 | 13.32 | 0.0 | 0.08 | 33.33 | 0.0 | 75.13 | -9.11 | 0.0 | 88.41 | -6.31 | 0.0 | -0.12 | -50.0 | 0.0 | 75.01 | -9.17 | 0.0 | 0.00 | 0 | 0.0 |