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) | 0.61 | -77.49 | 5.38 | 89.44 | 99.31 | 68.69 | 0 | 0 | 18.5 | 7.0 | 2.42 | 1.68 | 0 | 0 | 0.00 | 0 | 203.19 | 16.77 | 0.58 | 0.0 | 13.75 | -65.12 | 0.01 | -50.0 | 38.37 | 0.97 | 0.75 | 102.7 | 0 | 0 | 2.35 | 6.33 | 3.1 | 20.16 | 0 | 0 | 2.35 | 6.33 | 0.00 | 0 |
2022 (9) | 2.71 | -40.18 | 2.84 | -41.2 | 58.87 | 37.39 | 0 | 0 | 17.29 | -45.87 | 2.38 | -51.43 | 0.02 | -99.37 | 0.12 | -98.83 | 174.01 | 19.77 | 0.58 | 0.0 | 39.42 | -21.86 | 0.02 | 0.0 | 38.0 | 15.15 | 0.37 | 0 | 0 | 0 | 2.21 | 12.18 | 2.58 | 30.96 | 0 | 0 | 2.21 | 12.18 | 0.00 | 0 |
2021 (8) | 4.53 | 233.09 | 4.83 | 0 | 42.85 | 179.15 | 0.01 | -50.0 | 31.94 | 171.83 | 4.9 | 0 | 3.16 | 15700.0 | 9.89 | 5712.46 | 145.29 | 34.63 | 0.58 | -1.69 | 50.45 | 8.47 | 0.02 | 100.0 | 33.0 | 0.0 | 0 | 0 | 0 | 0 | 1.97 | 0 | 1.97 | 0 | 0 | 0 | 1.97 | 0 | 0.00 | 0 |
2020 (7) | 1.36 | -86.55 | 0 | 0 | 15.35 | 0 | 0.02 | 100.0 | 11.75 | 117400.0 | -2.1 | 0 | 0.02 | -33.33 | 0.17 | -99.94 | 107.92 | 49.72 | 0.59 | 0.0 | 46.51 | -5.93 | 0.01 | 0.0 | 33.0 | 19.09 | 0.13 | 0.0 | 0 | 0 | -4.93 | 0 | -4.8 | 0 | 0 | 0 | -4.93 | 0 | 0.00 | 0 |
2019 (6) | 10.11 | 421.13 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0.01 | -99.54 | -0.94 | 0 | 0.03 | -62.5 | 300.00 | 8075.0 | 72.08 | 27.67 | 0.59 | -9.23 | 49.44 | 57.6 | 0.01 | 0.0 | 27.71 | 17.71 | 0.13 | 0.0 | 0 | 0 | -2.82 | 0 | -2.69 | 0 | 0 | 0 | -2.82 | 0 | 0.00 | 0 |
2018 (5) | 1.94 | 67.24 | 1.59 | -64.59 | 0 | 0 | 0 | 0 | 2.18 | 235.38 | -0.7 | 0 | 0.08 | 0 | 3.67 | 0 | 56.46 | 330.34 | 0.65 | -79.94 | 31.37 | 0 | 0.01 | 0 | 23.54 | 71.7 | 0.13 | 0.0 | 0 | 0 | -1.88 | 0 | -1.75 | 0 | 0 | 0 | -1.88 | 0 | 0.00 | 0 |
2017 (4) | 1.16 | -47.51 | 4.49 | 68.16 | 0 | 0 | 0 | 0 | 0.65 | -49.22 | -1.57 | 0 | 0 | 0 | 0.00 | 0 | 13.12 | 74.47 | 3.24 | -30.92 | 0 | 0 | 0 | 0 | 13.71 | 13.21 | 0.13 | 0.0 | 0 | 0 | -1.18 | 0 | -1.05 | 0 | 0 | 0 | -1.18 | 0 | 0.00 | 0 |
2016 (3) | 2.21 | 61.31 | 2.67 | 144.95 | 1.95 | 0 | 0 | 0 | 1.28 | -5.88 | -0.19 | 0 | 0 | 0 | 0.00 | 0 | 7.52 | -1.31 | 4.69 | -0.42 | 0 | 0 | 0 | 0 | 12.11 | 0.0 | 0.13 | 0.0 | 0 | 0 | 0.39 | -33.9 | 0.52 | -27.78 | 0 | 0 | 0.39 | -33.9 | 0.00 | 0 |
2015 (2) | 1.37 | -60.06 | 1.09 | 0 | 0 | 0 | 0 | 0 | 1.36 | -61.03 | 0.01 | -98.21 | 0.16 | 0 | 11.76 | 0 | 7.62 | 0.93 | 4.71 | 772.22 | 1.9 | 2.15 | 0 | 0 | 12.11 | 0.08 | 0.13 | 62.5 | 0 | 0 | 0.59 | -32.95 | 0.72 | -24.21 | 0 | 0 | 0.59 | -32.95 | 0.00 | 0 |
2014 (1) | 3.43 | -1.15 | 0 | 0 | 0 | 0 | 0 | 0 | 3.49 | -81.31 | 0.56 | -65.22 | 0 | 0 | 0.00 | 0 | 7.55 | 8.17 | 0.54 | 0.0 | 1.86 | -8.82 | 0 | 0 | 12.1 | 2.02 | 0.08 | 0 | 0 | 0 | 0.88 | 17.33 | 0.95 | 26.67 | 0 | 0 | 0.88 | 17.33 | 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) | 1.22 | 3.39 | -69.8 | 24.7 | 78.47 | 411.39 | 119.78 | 9.31 | 102.13 | 0 | 0 | 0 | 0.01 | 0 | -96.77 | -1.63 | -307.5 | -640.91 | 0 | 0 | 0 | 0.00 | 0 | 0 | 242.62 | 9.46 | 32.26 | 0.57 | -1.72 | -1.72 | 11.58 | -16.51 | -70.62 | 0.02 | 0.0 | 100.0 | 40.85 | 5.2 | 7.5 | 0.75 | 0.0 | 70.45 | 0 | 0 | 0 | -1.61 | -8150.0 | -147.35 | -0.85 | -210.39 | -122.14 | 0 | 0 | 0 | -1.61 | -8150.0 | -147.35 | 0.00 | 0 | 0 |
24Q1 (19) | 1.18 | 93.44 | -86.42 | 13.84 | 157.25 | 389.05 | 109.58 | 10.34 | 93.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.4 | -5.26 | -111.83 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 221.66 | 9.09 | 31.2 | 0.58 | 0.0 | 0.0 | 13.87 | 0.87 | -64.81 | 0.02 | 100.0 | 100.0 | 38.83 | 1.2 | 2.18 | 0.75 | 0.0 | 70.45 | 0 | 0 | 0 | 0.02 | -99.15 | -99.45 | 0.77 | -75.16 | -81.03 | 0 | 0 | 0 | 0.02 | -99.15 | -99.45 | 0.00 | 0 | 0 |
23Q4 (18) | 0.61 | -71.5 | -77.49 | 5.38 | 11.39 | 89.44 | 99.31 | 53.04 | 68.69 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.38 | -5.56 | -153.52 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 203.19 | 7.5 | 16.77 | 0.58 | 0.0 | 0.0 | 13.75 | -65.07 | -65.12 | 0.01 | 0.0 | -50.0 | 38.37 | 0.97 | 0.97 | 0.75 | 0.0 | 102.7 | 0 | 0 | 0 | 2.35 | -13.92 | 6.33 | 3.1 | -10.92 | 20.16 | 0 | 0 | 0 | 2.35 | -13.92 | 6.33 | 0.00 | 0 | 0 |
23Q3 (17) | 2.14 | -47.03 | -30.74 | 4.83 | 0.0 | 70.07 | 64.89 | 9.5 | 11.0 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.36 | -63.64 | -260.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 189.01 | 3.04 | 14.3 | 0.58 | 0.0 | 0.0 | 39.36 | -0.15 | -0.15 | 0.01 | 0.0 | -50.0 | 38.0 | 0.0 | 0.0 | 0.75 | 70.45 | 102.7 | 0 | 0 | 0 | 2.73 | -19.71 | 82.0 | 3.48 | -9.38 | 86.1 | 0 | 0 | 0 | 2.73 | -19.71 | 82.0 | 0.00 | 0 | 0 |
23Q2 (16) | 4.04 | -53.51 | -22.9 | 4.83 | 70.67 | 70.07 | 59.26 | 4.55 | 19.31 | 0 | 0 | -100.0 | 0.31 | -98.3 | -90.22 | -0.22 | -106.51 | -144.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 183.44 | 8.58 | 21.46 | 0.58 | 0.0 | 0.0 | 39.42 | 0.0 | -13.63 | 0.01 | 0.0 | -50.0 | 38.0 | 0.0 | 0.0 | 0.44 | 0.0 | 120.0 | 0 | 0 | 0 | 3.4 | -6.08 | 92.09 | 3.84 | -5.42 | 94.92 | 0 | 0 | 0 | 3.4 | -6.08 | 92.09 | 0.00 | 0 | 0 |
23Q1 (15) | 8.69 | 220.66 | -32.22 | 2.83 | -0.35 | 0 | 56.68 | -3.72 | 153.94 | 0 | 0 | -100.0 | 18.19 | 206.75 | 122.1 | 3.38 | 376.06 | 166.14 | 0.01 | -50.0 | -98.77 | 0.04 | -68.32 | -98.45 | 168.95 | -2.91 | 16.79 | 0.58 | 0.0 | 0.0 | 39.42 | 0.0 | -43.67 | 0.01 | -50.0 | -50.0 | 38.0 | 0.0 | 0.0 | 0.44 | 18.92 | 120.0 | 0 | 0 | 0 | 3.62 | 63.8 | 185.04 | 4.06 | 57.36 | 176.19 | 0 | 0 | 0 | 3.62 | 63.8 | 185.04 | 0.00 | 0 | 0 |
22Q4 (14) | 2.71 | -12.3 | -40.18 | 2.84 | 0.0 | -41.2 | 58.87 | 0.7 | 37.39 | 0 | -100.0 | -100.0 | 5.93 | 0 | -69.85 | 0.71 | 810.0 | -78.22 | 0.02 | 0 | -99.37 | 0.12 | 0 | -98.83 | 174.01 | 5.23 | 19.77 | 0.58 | 0.0 | 0.0 | 39.42 | 0.0 | -21.86 | 0.02 | 0.0 | 0.0 | 38.0 | 0.0 | 15.15 | 0.37 | 0.0 | 0 | 0 | 0 | 0 | 2.21 | 47.33 | 12.18 | 2.58 | 37.97 | 30.96 | 0 | 0 | 0 | 2.21 | 47.33 | 12.18 | 0.00 | 0 | 0 |
22Q3 (13) | 3.09 | -41.03 | 7.29 | 2.84 | 0.0 | 0 | 58.46 | 17.7 | -2.71 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -0.1 | -120.0 | -162.5 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 165.36 | 9.49 | 11.8 | 0.58 | 0.0 | 0.0 | 39.42 | -13.63 | 1.91 | 0.02 | 0.0 | 0.0 | 38.0 | 0.0 | 15.15 | 0.37 | 85.0 | 0 | 0 | 0 | 0 | 1.5 | -15.25 | 217.19 | 1.87 | -5.08 | 246.09 | 0 | 0 | 0 | 1.5 | -15.25 | 217.19 | 0.00 | 0 | 0 |
22Q2 (12) | 5.24 | -59.13 | 128.82 | 2.84 | 0 | 0 | 49.67 | 122.54 | 38.59 | 0.01 | 0.0 | 0.0 | 3.17 | -61.29 | -31.68 | 0.5 | -60.63 | -13.79 | 0.06 | -92.59 | 0 | 0.18 | -92.26 | 0 | 151.03 | 4.4 | 7.61 | 0.58 | 0.0 | 0.0 | 45.64 | -34.78 | -19.36 | 0.02 | 0.0 | 0.0 | 38.0 | 0.0 | 15.15 | 0.2 | 0.0 | 53.85 | 0 | 0 | 0 | 1.77 | 39.37 | 151.3 | 1.97 | 34.01 | 159.34 | 0 | 0 | 0 | 1.77 | 39.37 | 151.3 | 0.00 | 0 | 0 |
22Q1 (11) | 12.82 | 183.0 | 240.05 | 0 | -100.0 | 0 | 22.32 | -47.91 | -24.34 | 0.01 | 0.0 | -50.0 | 8.19 | -58.36 | 39.52 | 1.27 | -61.04 | 41.11 | 0.81 | -74.37 | 2600.0 | 2.36 | -76.1 | 1288.62 | 144.66 | -0.43 | 12.33 | 0.58 | 0.0 | -1.69 | 69.98 | 38.71 | 27.42 | 0.02 | 0.0 | 0.0 | 38.0 | 15.15 | 15.15 | 0.2 | 0 | 53.85 | 0 | 0 | 0 | 1.27 | -35.53 | 131.59 | 1.47 | -25.38 | 137.79 | 0 | 0 | 0 | 1.27 | -35.53 | 131.59 | 0.00 | 0 | 0 |
21Q4 (10) | 4.53 | 57.29 | 233.09 | 4.83 | 0 | 0 | 42.85 | -28.69 | 179.15 | 0.01 | 0.0 | -50.0 | 19.67 | 1017.61 | 67.4 | 3.26 | 1937.5 | 624.44 | 3.16 | 31500.0 | 15700.0 | 9.89 | 23664.31 | 5712.46 | 145.29 | -1.77 | 34.63 | 0.58 | 0.0 | -1.69 | 50.45 | 30.43 | 8.47 | 0.02 | 0.0 | 100.0 | 33.0 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.97 | 253.91 | 139.96 | 1.97 | 253.91 | 141.04 | 0 | 0 | 0 | 1.97 | 253.91 | 139.96 | 0.00 | 0 | 0 |
21Q3 (9) | 2.88 | 25.76 | -33.64 | 0 | 0 | -100.0 | 60.09 | 67.66 | 305.74 | 0.01 | 0.0 | -50.0 | 1.76 | -62.07 | 0 | 0.16 | -72.41 | 118.6 | 0.01 | 0 | -87.5 | 0.04 | 0 | 0 | 147.91 | 5.39 | 46.68 | 0.58 | 0.0 | -19.44 | 38.68 | -31.66 | -20.07 | 0.02 | 0.0 | 100.0 | 33.0 | 0.0 | 15.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -1.28 | 62.9 | 76.21 | -1.28 | 61.45 | 75.62 | 0 | 0 | 0 | -1.28 | 62.9 | 76.21 | 0.00 | 0 | 0 |
21Q2 (8) | 2.29 | -39.26 | -38.11 | 0 | 0 | 0 | 35.84 | 21.49 | 142.0 | 0.01 | -50.0 | 0.0 | 4.64 | -20.95 | 0 | 0.58 | -35.56 | 157.43 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 | 140.35 | 8.98 | 47.46 | 0.58 | -1.69 | -1.69 | 56.6 | 3.06 | 21.69 | 0.02 | 0.0 | 100.0 | 33.0 | 0.0 | 19.09 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -3.45 | 14.18 | 23.67 | -3.32 | 14.65 | 24.37 | 0 | 0 | 0 | -3.45 | 14.18 | 23.67 | 0.00 | 0 | 0 |
21Q1 (7) | 3.77 | 177.21 | -17.86 | 0 | 0 | 0 | 29.5 | 92.18 | 99.19 | 0.02 | 0.0 | 100.0 | 5.87 | -50.04 | 0 | 0.9 | 100.0 | 230.43 | 0.03 | 50.0 | 50.0 | 0.17 | 0.03 | 0 | 128.78 | 19.33 | 53.58 | 0.59 | 0.0 | 0.0 | 54.92 | 18.08 | 49.93 | 0.02 | 100.0 | 100.0 | 33.0 | 0.0 | 19.09 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -4.02 | 18.46 | -14.53 | -3.89 | 18.96 | -15.09 | 0 | 0 | 0 | -4.02 | 18.46 | -14.53 | 0.00 | 0 | 0 |
20Q4 (6) | 1.36 | -68.66 | -86.55 | 0 | -100.0 | 0 | 15.35 | 3.65 | 0 | 0.02 | 0.0 | 100.0 | 11.75 | 0 | 0 | 0.45 | 152.33 | 175.0 | 0.02 | -75.0 | -33.33 | 0.17 | 0 | 0 | 107.92 | 7.02 | 49.72 | 0.59 | -18.06 | 0.0 | 46.51 | -3.89 | -5.93 | 0.01 | 0.0 | 0.0 | 33.0 | 15.87 | 19.09 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -4.93 | 8.36 | -74.82 | -4.8 | 8.57 | -78.44 | 0 | 0 | 0 | -4.93 | 8.36 | -74.82 | 0.00 | 0 | 0 |
20Q3 (5) | 4.34 | 17.3 | -65.17 | 1.8 | 0 | 0 | 14.81 | 0.0 | 0 | 0.02 | 100.0 | 0 | 0 | 0 | 100.0 | -0.86 | 14.85 | -473.91 | 0.08 | 14.29 | 700.0 | 0.00 | 0 | 0 | 100.84 | 5.95 | 51.78 | 0.72 | 22.03 | 22.03 | 48.39 | 4.04 | -2.14 | 0.01 | 0.0 | 0.0 | 28.48 | 2.78 | 2.78 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | -5.38 | -19.03 | -141.26 | -5.25 | -19.59 | -151.2 | 0 | 0 | 0 | -5.38 | -19.03 | -141.26 | 0.00 | 0 | 0 |
20Q2 (4) | 3.7 | -19.39 | 0.0 | 0 | 0 | 0.0 | 14.81 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1.01 | -46.38 | 0.0 | 0.07 | 250.0 | 0.0 | 0.00 | 0 | 0.0 | 95.18 | 13.51 | 0.0 | 0.59 | 0.0 | 0.0 | 46.51 | 26.97 | 0.0 | 0.01 | 0.0 | 0.0 | 27.71 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | -4.52 | -28.77 | 0.0 | -4.39 | -29.88 | 0.0 | 0 | 0 | 0.0 | -4.52 | -28.77 | 0.0 | 0.00 | 0 | 0.0 |