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) | 1.94 | 36.62 | 0 | 0 | 0 | 0 | 0 | 0 | 1.46 | 0.0 | -0.04 | 0 | 0.4 | 344.44 | 27.40 | 344.44 | 0 | 0 | 2.39 | -36.77 | 0 | 0 | 0 | 0 | 5.97 | 0.0 | 0.05 | 0.0 | 0 | 0 | -3.1 | 0 | -3.05 | 0 | -0.67 | 0 | -3.77 | 0 | 0.00 | 0 |
2022 (9) | 1.42 | -48.18 | 0 | 0 | 0 | 0 | 0 | 0 | 1.46 | 121.21 | -0.36 | 0 | 0.09 | -50.0 | 6.16 | -77.4 | 0 | 0 | 3.78 | -19.75 | 0 | 0 | 0.01 | -66.67 | 5.97 | 0.0 | 0.05 | 0.0 | 0 | 0 | -2.98 | 0 | -2.92 | 0 | -0.66 | 0 | -3.64 | 0 | 0.00 | 0 |
2021 (8) | 2.74 | 878.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.66 | -60.24 | -0.44 | 0 | 0.18 | -37.93 | 27.27 | 56.11 | 0 | 0 | 4.71 | 24.93 | 0 | 0 | 0.03 | 200.0 | 5.97 | -12.46 | 0.05 | 0.0 | 0 | 0 | -5.96 | 0 | -5.91 | 0 | -0.67 | 0 | -6.63 | 0 | 0.00 | 0 |
2020 (7) | 0.28 | 7.69 | 0 | 0 | 0 | 0 | 0 | 0 | 1.66 | -62.1 | -1.51 | 0 | 0.29 | 26.09 | 17.47 | 232.69 | 0 | 0 | 3.77 | 0 | 0.11 | -92.57 | 0.01 | 0.0 | 6.82 | 0.0 | 0.05 | -16.67 | 0 | 0 | -9.49 | 0 | -9.44 | 0 | -0.67 | 0 | -10.16 | 0 | 0.00 | 0 |
2019 (6) | 0.26 | -45.83 | 0 | 0 | 2.6 | -20.25 | 0 | 0 | 4.38 | -31.99 | -0.29 | 0 | 0.23 | -34.29 | 5.25 | -3.38 | 0 | 0 | 0 | 0 | 1.48 | -65.98 | 0.01 | -50.0 | 6.82 | 0.0 | 0.06 | 0.0 | 0 | 0 | -8.71 | 0 | -8.65 | 0 | -0.05 | 0 | -8.76 | 0 | 0.00 | 0 |
2018 (5) | 0.48 | -9.43 | 0 | 0 | 3.26 | 401.54 | 0 | 0 | 6.44 | -14.93 | -0.04 | 0 | 0.35 | -2.78 | 5.43 | 14.28 | 0 | 0 | 0 | 0 | 4.35 | 18.21 | 0.02 | -33.33 | 6.82 | 0.0 | 0.06 | 0.0 | 0 | 0 | -8.42 | 0 | -8.36 | 0 | -0.03 | 0 | -8.45 | 0 | 0.00 | 0 |
2017 (4) | 0.53 | 70.97 | 3.76 | -14.74 | 0.65 | -31.58 | 0 | 0 | 7.57 | -8.24 | -2.46 | 0 | 0.36 | 0.0 | 4.76 | 8.98 | 0 | 0 | 0 | 0 | 3.68 | -14.02 | 0.03 | 0.0 | 6.82 | 78.53 | 0.06 | 0.0 | 0 | 0 | -8.47 | 0 | -8.41 | 0 | 0.08 | 0.0 | -8.39 | 0 | 0.00 | 0 |
2016 (3) | 0.31 | -58.11 | 4.41 | -44.94 | 0.95 | -53.2 | 0 | 0 | 8.25 | -8.13 | -6.01 | 0 | 0.36 | -38.98 | 4.36 | -33.58 | 0.01 | 0 | 0 | 0 | 4.28 | 60.9 | 0.03 | 50.0 | 3.82 | 0.0 | 0.06 | 0.0 | 0 | 0 | -6.01 | 0 | -5.96 | 0 | 0.08 | -55.56 | -5.93 | 0 | 0.00 | 0 |
2015 (2) | 0.74 | 5.71 | 8.01 | 42.53 | 2.03 | -41.5 | 0 | 0 | 8.98 | -13.65 | -1.49 | 0 | 0.59 | -52.03 | 6.57 | -44.45 | 0 | 0 | 0 | 0 | 2.66 | -1.12 | 0.02 | 100.0 | 3.82 | 0.0 | 0.06 | 0 | 0 | 0 | -0.96 | 0 | -0.9 | 0 | 0.18 | -40.0 | -0.78 | 0 | 0.00 | 0 |
2014 (1) | 0.7 | 55.56 | 5.62 | -9.35 | 3.47 | 328.4 | 0 | 0 | 10.4 | 8.9 | 0.59 | 15.69 | 1.23 | 16.04 | 11.83 | 6.55 | 0.01 | 0 | 0 | 0 | 2.69 | -28.65 | 0.01 | 0.0 | 3.82 | 15.06 | 0 | 0 | 0 | 0 | 0.59 | 0 | 0.59 | 0 | 0.3 | 900.0 | 0.89 | 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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24Q1 (20) | 1.5 | -22.68 | -6.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -85.71 | 157.14 | -0.5 | -1150.0 | -2400.0 | 0.42 | 5.0 | 2000.0 | 26.75 | -2.36 | 1785.99 | 0 | 0 | 0 | 1.49 | -37.66 | -61.7 | 0 | 0 | 0 | 0 | 0 | -100.0 | 5.97 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -3.6 | -16.13 | -20.4 | -3.55 | -16.39 | -20.75 | -0.09 | 86.57 | 86.36 | -3.69 | 2.12 | -1.1 | 0.00 | 0 | 0 |
23Q4 (19) | 1.94 | -24.51 | 36.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.26 | 2000.0 | 14.55 | -0.04 | -166.67 | 42.86 | 0.4 | 3900.0 | 344.44 | 27.40 | 3461.64 | 347.49 | 0 | 0 | 0 | 2.39 | -29.29 | -36.77 | 0 | 0 | 0 | 0 | 0 | -100.0 | 5.97 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -3.1 | -4.38 | -4.03 | -3.05 | -4.45 | -4.45 | -0.67 | -1.52 | -1.52 | -3.77 | -3.86 | -3.57 | 0.00 | 0 | 0 |
23Q3 (18) | 2.57 | 60.62 | 358.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | -50.0 | 0.06 | 250.0 | 300.0 | 0.01 | 0.0 | -91.67 | 0.77 | 4.62 | -96.86 | 0 | 0 | 0 | 3.38 | -7.65 | -16.95 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 5.97 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -2.97 | 2.3 | -2.06 | -2.92 | 2.01 | -2.1 | -0.66 | 1.49 | 0.0 | -3.63 | 2.16 | -1.68 | 0.00 | 0 | 0 |
23Q2 (17) | 1.6 | 0.0 | -39.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -41.67 | -0.04 | -100.0 | 50.0 | 0.01 | -50.0 | -93.75 | 0.74 | -48.16 | -97.66 | 0 | 0 | 0 | 3.66 | -5.91 | -15.08 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 5.97 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -3.04 | -1.67 | -5.56 | -2.98 | -1.36 | -5.3 | -0.67 | -1.52 | -1.52 | -3.71 | -1.64 | -4.8 | 0.00 | 0 | 0 |
23Q1 (16) | 1.6 | 12.68 | -41.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -93.64 | -46.15 | -0.02 | 71.43 | 88.89 | 0.02 | -77.78 | -80.0 | 1.42 | -76.83 | -92.06 | 0 | 0 | 0 | 3.89 | 2.91 | -14.51 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 5.97 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -2.99 | -0.34 | 51.3 | -2.94 | -0.68 | 51.72 | -0.66 | 0.0 | -1.54 | -3.65 | -0.27 | 46.24 | 0.00 | 0 | 0 |
22Q4 (15) | 1.42 | 153.57 | -48.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.1 | 816.67 | 816.67 | -0.07 | -133.33 | 66.67 | 0.09 | -25.0 | -50.0 | 6.12 | -75.0 | -77.21 | 0 | 0 | 0 | 3.78 | -7.13 | -19.75 | 0 | 0 | 0 | 0.01 | -50.0 | -66.67 | 5.97 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -2.98 | -2.41 | 50.0 | -2.92 | -2.1 | 50.59 | -0.66 | 0.0 | 1.49 | -3.64 | -1.96 | 45.1 | 0.00 | 0 | 0 |
22Q3 (14) | 0.56 | -78.87 | -39.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | -14.29 | -0.03 | 62.5 | 40.0 | 0.12 | -25.0 | -42.86 | 24.49 | -21.94 | -3.21 | 0 | 0 | 0 | 4.07 | -5.57 | -17.11 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 5.97 | 0.0 | -24.72 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -2.91 | -1.04 | 70.06 | -2.86 | -1.06 | 70.42 | -0.66 | 0.0 | 2.94 | -3.57 | -0.85 | 65.67 | 0.00 | 0 | 0 |
22Q2 (13) | 2.65 | -2.93 | 140.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -7.69 | -29.41 | -0.08 | 55.56 | 42.86 | 0.16 | 60.0 | -20.0 | 31.37 | 75.69 | 96.08 | 0 | 0 | 0 | 4.31 | -5.27 | -16.15 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 5.97 | 0.0 | -24.72 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -2.88 | 53.09 | 70.25 | -2.83 | 53.53 | 70.61 | -0.66 | -1.54 | 1.49 | -3.54 | 47.86 | 65.8 | 0.00 | 0 | 0 |
22Q1 (12) | 2.73 | -0.36 | 120.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | 8.33 | -45.83 | -0.18 | 14.29 | -260.0 | 0.1 | -44.44 | -60.0 | 17.86 | -33.53 | 0.0 | 0 | 0 | 0 | 4.55 | -3.4 | 25.0 | 0 | 0 | -100.0 | 0.02 | -33.33 | 100.0 | 5.97 | 0.0 | -24.72 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -6.14 | -3.02 | 35.57 | -6.09 | -3.05 | 35.76 | -0.65 | 2.99 | 2.99 | -6.79 | -2.41 | 33.43 | 0.00 | 0 | 0 |
21Q4 (11) | 2.74 | 194.62 | 878.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -14.29 | -57.14 | -0.21 | -320.0 | -16.67 | 0.18 | -14.29 | -37.93 | 26.87 | 6.18 | 52.86 | 0 | 0 | 0 | 4.71 | -4.07 | 24.93 | 0 | 0 | -100.0 | 0.03 | 0.0 | 200.0 | 5.97 | -24.72 | -12.46 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -5.96 | 38.68 | 37.2 | -5.91 | 38.88 | 37.39 | -0.67 | 1.47 | 0.0 | -6.63 | 36.25 | 34.74 | 0.00 | 0 | 0 |
21Q3 (10) | 0.93 | -15.45 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -17.65 | -75.0 | -0.05 | 64.29 | 64.29 | 0.21 | 5.0 | -30.0 | 25.30 | 58.13 | 86.39 | 0 | 0 | 0 | 4.91 | -4.47 | 0 | 0 | 0 | -100.0 | 0.03 | 200.0 | 200.0 | 7.93 | 0.0 | 16.28 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -9.72 | -0.41 | -4.4 | -9.67 | -0.42 | -4.43 | -0.68 | -1.49 | 1.45 | -10.4 | -0.48 | -4.0 | 0.00 | 0 | 0 |
21Q2 (9) | 1.1 | -11.29 | 633.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.17 | -29.17 | -46.88 | -0.14 | -180.0 | 82.5 | 0.2 | -20.0 | -16.67 | 16.00 | -10.4 | 60.67 | 0 | 0 | 0 | 5.14 | 41.21 | 0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 7.93 | 0.0 | 16.28 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -9.68 | -1.57 | -5.56 | -9.63 | -1.58 | -5.71 | -0.67 | 0.0 | 6.94 | -10.35 | -1.47 | -4.65 | 0.00 | 0 | 0 |
21Q1 (8) | 1.24 | 342.86 | 1027.27 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.24 | -14.29 | -51.02 | -0.05 | 72.22 | 86.84 | 0.25 | -13.79 | 19.05 | 17.86 | 1.6 | 205.27 | 0 | 0 | 0 | 3.64 | -3.45 | 0 | 0.11 | 0.0 | -90.91 | 0.01 | 0.0 | 0.0 | 7.93 | 16.28 | 16.28 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -9.53 | -0.42 | -14.0 | -9.48 | -0.42 | -14.08 | -0.67 | 0.0 | 2.9 | -10.2 | -0.39 | -12.71 | 0.00 | 0 | 0 |
20Q4 (7) | 0.28 | -9.68 | 7.69 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.28 | -50.0 | -66.67 | -0.18 | -28.57 | -1900.0 | 0.29 | -3.33 | 26.09 | 17.58 | 29.47 | 0 | 0 | 0 | 0 | 3.77 | 0 | 0 | 0.11 | -65.62 | -92.57 | 0.01 | 0.0 | 0.0 | 6.82 | 0.0 | 0.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -9.49 | -1.93 | -8.96 | -9.44 | -1.94 | -9.13 | -0.67 | 2.9 | -1240.0 | -10.16 | -1.6 | -15.98 | 0.00 | 0 | 0 |
20Q3 (6) | 0.31 | 106.67 | 19.23 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.56 | 75.0 | -26.32 | -0.14 | 82.5 | -180.0 | 0.3 | 25.0 | 50.0 | 13.57 | 36.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | -3.03 | -88.15 | 0.01 | 0.0 | 0.0 | 6.82 | 0.0 | 0.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -9.31 | -1.53 | -6.77 | -9.26 | -1.65 | -6.93 | -0.69 | 4.17 | -1625.0 | -10.0 | -1.11 | -14.16 | 0.00 | 0 | 0 |
20Q2 (5) | 0.15 | 36.36 | -77.94 | 0 | 0 | 0 | 2.6 | 0.0 | -34.01 | 0 | 0 | 0 | 0.32 | -34.69 | -78.67 | -0.8 | -110.53 | -1500.0 | 0.24 | 14.29 | 71.43 | 9.96 | 70.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.33 | -72.73 | -91.15 | 0.01 | 0.0 | -50.0 | 6.82 | 0.0 | 0.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -9.17 | -9.69 | -5.77 | -9.11 | -9.63 | -5.81 | -0.72 | -4.35 | -3500.0 | -9.89 | -9.28 | -13.81 | 0.00 | 0 | 0 |
20Q1 (4) | 0.11 | -57.69 | 0.0 | 0 | 0 | 0.0 | 2.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | -41.67 | 0.0 | -0.38 | -3900.0 | 0.0 | 0.21 | -8.7 | 0.0 | 5.85 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.21 | -18.24 | 0.0 | 0.01 | 0.0 | 0.0 | 6.82 | 0.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | -8.36 | 4.02 | 0.0 | -8.31 | 3.93 | 0.0 | -0.69 | -1280.0 | 0.0 | -9.05 | -3.31 | 0.0 | 0.00 | 0 | 0.0 |