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) | 269.78 | 4.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 68.21 | 27.64 | 0 | 0 | 0.00 | 0 | 0 | 0 | 13.65 | 78.66 | 0 | 0 | 0 | 0 | 522.61 | 4.2 | 137.6 | 13.33 | 3.08 | 106.71 | 69.6 | 28.48 | 210.29 | 18.76 | 16.97 | 0 | 86.57 | 64.68 | 0.00 | 0 |
2022 (9) | 257.61 | 43.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.44 | 11.43 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.64 | 363.03 | 0 | 0 | 0 | 0 | 501.54 | 10.51 | 121.41 | 13.71 | 1.49 | -0.67 | 54.17 | 10.87 | 177.07 | 12.69 | -1.6 | 0 | 52.57 | -15.13 | 0.00 | 0 |
2021 (8) | 179.65 | 53.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 47.96 | 19.13 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.65 | -8.84 | 0 | 0 | 0 | 0 | 453.85 | 9.32 | 106.77 | 12.75 | 1.5 | 0.0 | 48.86 | 19.84 | 157.13 | 14.72 | 13.08 | 0.31 | 61.94 | 15.11 | 0.00 | 0 |
2020 (7) | 117.1 | 3.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.26 | -6.81 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.81 | 3.43 | 0 | 0 | 0 | 0 | 415.17 | 11.94 | 94.7 | 15.66 | 1.5 | 0.0 | 40.77 | -5.23 | 136.97 | 8.35 | 13.04 | 52.87 | 53.81 | 4.38 | 0.00 | 0 |
2019 (6) | 113.6 | -28.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 43.2 | 7.78 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.75 | -33.21 | 0 | 0 | 0 | 0 | 370.88 | 5.2 | 81.88 | 17.21 | 1.5 | 36.36 | 43.02 | 5.11 | 126.41 | 12.98 | 8.53 | 30.63 | 51.55 | 8.62 | 0.00 | 0 |
2018 (5) | 158.75 | 5.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40.08 | 10.32 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.62 | 51.45 | 0 | 0 | 0 | 0 | 352.55 | 7.05 | 69.86 | 18.47 | 1.1 | 48.65 | 40.93 | 12.72 | 111.89 | 16.54 | 6.53 | 252.97 | 47.46 | 24.37 | 0.00 | 0 |
2017 (4) | 150.01 | 6.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36.33 | 3.36 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.73 | -17.22 | 0 | 0 | 0 | 0 | 329.32 | 1.7 | 58.97 | 20.79 | 0.74 | 89.74 | 36.31 | 7.36 | 96.01 | 15.63 | 1.85 | 1221.43 | 38.16 | 12.37 | 0.00 | 0 |
2016 (3) | 141.06 | 38.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.15 | 1.09 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.09 | 52.55 | 0 | 0 | 0 | 0 | 323.81 | 1.7 | 48.82 | 23.31 | 0.39 | 0.0 | 33.82 | 9.95 | 83.03 | 17.37 | 0.14 | -95.98 | 33.96 | -0.82 | 0.00 | 0 |
2015 (2) | 102.0 | 6.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.77 | -6.98 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.37 | -2.14 | 0 | 0 | 0 | 0 | 318.4 | 11.66 | 39.59 | 37.23 | 0.39 | -46.58 | 30.76 | -10.71 | 70.74 | 10.48 | 3.48 | 124.52 | 34.24 | -4.89 | 0.00 | 0 |
2014 (1) | 95.53 | 70.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.38 | 22.16 | 0 | 0 | 0.00 | 0 | 0 | 0 | 1.4 | -2.1 | 0 | 0 | 0 | 0 | 285.15 | 12.51 | 28.85 | 44.68 | 0.73 | -45.52 | 34.45 | 17.86 | 64.03 | 26.77 | 1.55 | 0 | 36.0 | 24.61 | 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) | 104.41 | -30.06 | -27.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.51 | -7.03 | 12.14 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.61 | 0.61 | 49.04 | 0 | 0 | 0 | 0 | 0 | 0 | 551.88 | 0.0 | 5.6 | 158.4 | 0.0 | 15.12 | 1.48 | 0.0 | -51.95 | 68.35 | 44.9 | 33.21 | 228.23 | 10.23 | 18.88 | 21.11 | 126.99 | 580.97 | 89.46 | 58.42 | 64.42 | 0.00 | 0 | 0 |
24Q2 (19) | 149.28 | -6.83 | 30.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 22.06 | 5.55 | 37.62 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.54 | -15.83 | 48.52 | 0 | 0 | 0 | 0 | 0 | 0 | 551.88 | 5.6 | 5.6 | 158.4 | 15.12 | 15.12 | 1.48 | -51.95 | -51.95 | 47.17 | -49.62 | 43.07 | 207.05 | -11.64 | 19.23 | 9.3 | -45.36 | 57.36 | 56.47 | -48.97 | 45.24 | 0.00 | 0 | 0 |
24Q1 (18) | 160.22 | -40.61 | -11.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.9 | 9.08 | 41.89 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.71 | 0.44 | 76.68 | 0 | 0 | 0 | 0 | 0 | 0 | 522.61 | 0.0 | 4.2 | 137.6 | 0.0 | 13.33 | 3.08 | 0.0 | 106.71 | 93.63 | 34.53 | 35.89 | 234.32 | 11.43 | 22.17 | 17.02 | 0.29 | 269.2 | 110.65 | 27.82 | 50.52 | 0.00 | 0 | 0 |
23Q4 (17) | 269.78 | 87.96 | 4.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.16 | 4.76 | 36.95 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.65 | 75.22 | 78.66 | 0 | 0 | 0 | 0 | 0 | 0 | 522.61 | 0.0 | 4.2 | 137.6 | 0.0 | 13.33 | 3.08 | 0.0 | 106.71 | 69.6 | 35.65 | 28.48 | 210.29 | 9.53 | 18.76 | 16.97 | 447.42 | 1160.62 | 86.57 | 59.11 | 64.68 | 0.00 | 0 | 0 |
23Q3 (16) | 143.53 | 25.26 | -21.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.29 | 14.1 | 36.59 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.79 | 0.26 | 4.14 | 0 | 0 | 0 | 0 | 0 | 0 | 522.61 | 0.0 | 9.67 | 137.6 | 0.0 | 13.33 | 3.08 | 0.0 | 106.71 | 51.31 | 55.63 | 29.28 | 191.99 | 10.56 | 18.08 | 3.1 | -47.55 | 321.43 | 54.41 | 39.94 | 42.1 | 0.00 | 0 | 0 |
23Q2 (15) | 114.59 | -36.94 | -4.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.03 | 8.83 | 20.53 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.77 | 0.13 | 302.59 | 0 | 0 | 0 | 0 | 0 | 0 | 522.61 | 4.2 | 9.67 | 137.6 | 13.33 | 13.33 | 3.08 | 106.71 | 106.71 | 32.97 | -52.15 | 25.36 | 173.66 | -9.46 | 16.39 | 5.91 | 28.2 | 423.01 | 38.88 | -47.11 | 41.74 | 0.00 | 0 | 0 |
23Q1 (14) | 181.71 | -29.46 | 27.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.73 | 5.29 | 15.44 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.76 | 1.57 | 308.42 | 0 | 0 | 0 | 0 | 0 | 0 | 501.54 | 0.0 | 10.51 | 121.41 | 0.0 | 13.71 | 1.49 | 0.0 | -0.67 | 68.9 | 27.19 | 11.81 | 191.8 | 8.32 | 12.9 | 4.61 | 388.12 | -59.53 | 73.51 | 39.83 | 0.68 | 0.00 | 0 | 0 |
22Q4 (13) | 257.61 | 40.41 | 43.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.99 | 4.48 | 13.83 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.64 | 2.14 | 363.03 | 0 | 0 | 0 | 0 | 0 | 0 | 501.54 | 5.25 | 10.51 | 121.41 | 0.0 | 13.71 | 1.49 | 0.0 | -0.67 | 54.17 | 36.48 | 10.87 | 177.07 | 8.91 | 12.69 | -1.6 | -14.29 | -112.23 | 52.57 | 37.29 | -15.13 | 0.00 | 0 | 0 |
22Q3 (12) | 183.47 | 53.4 | 19.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.39 | 0.68 | 3.72 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.48 | 287.56 | 304.32 | 0 | 0 | 0 | 0 | 0 | 0 | 476.54 | 0.0 | 9.84 | 121.41 | 0.0 | 13.71 | 1.49 | 0.0 | -0.67 | 39.69 | 50.91 | 8.89 | 162.59 | 8.97 | 12.35 | -1.4 | -223.89 | -109.14 | 38.29 | 39.59 | -26.02 | 0.00 | 0 | 0 |
22Q2 (11) | 119.6 | -16.29 | -15.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.3 | 4.23 | 16.06 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.93 | 1.58 | 7.22 | 0 | 0 | 0 | 0 | 0 | 0 | 476.54 | 5.0 | 14.78 | 121.41 | 13.71 | 28.2 | 1.49 | -0.67 | -0.67 | 26.3 | -57.32 | -59.13 | 149.2 | -12.18 | -7.07 | 1.13 | -90.08 | -92.63 | 27.43 | -62.43 | -65.57 | 0.00 | 0 | 0 |
22Q1 (10) | 142.87 | -20.47 | 38.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.76 | 3.82 | 12.92 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.9 | 15.15 | 2.15 | 0 | 0 | 0 | 0 | 0 | 0 | 453.85 | 0.0 | 9.32 | 106.77 | 0.0 | 12.75 | 1.5 | 0.0 | 0.0 | 61.62 | 26.12 | 17.98 | 169.89 | 8.12 | 14.46 | 11.39 | -12.92 | -27.87 | 73.01 | 17.87 | 7.34 | 0.00 | 0 | 0 |
21Q4 (9) | 179.65 | 17.36 | 53.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.29 | -4.8 | 12.96 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.65 | -10.81 | -8.84 | 0 | 0 | 0 | 0 | 0 | 0 | 453.85 | 4.61 | 9.32 | 106.77 | 0.0 | 12.75 | 1.5 | 0.0 | 0.0 | 48.86 | 34.05 | 19.84 | 157.13 | 8.58 | 14.72 | 13.08 | -14.57 | 0.31 | 61.94 | 19.67 | 15.11 | 0.00 | 0 | 0 |
21Q3 (8) | 153.07 | 7.9 | 28.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.91 | 12.65 | 17.79 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.85 | 2.78 | 1.09 | 0 | 0 | 0 | 0 | 0 | 0 | 433.85 | 4.5 | 11.2 | 106.77 | 12.75 | 12.75 | 1.5 | 0.0 | 0.0 | 36.45 | -43.36 | 20.86 | 144.72 | -9.86 | 14.53 | 15.31 | -0.13 | 21.8 | 51.76 | -35.04 | 21.13 | 0.00 | 0 | 0 |
21Q2 (7) | 141.86 | 37.2 | -2.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.46 | 1.42 | 19.25 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.8 | -3.23 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 415.17 | 0.0 | 6.41 | 94.7 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 64.35 | 23.21 | 239.76 | 160.55 | 8.17 | 39.44 | 15.33 | -2.91 | 34.95 | 79.68 | 17.14 | 162.97 | 0.00 | 0 | 0 |
21Q1 (6) | 103.4 | -11.7 | 10.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.3 | 3.86 | 28.41 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.86 | 2.76 | 8.14 | 0 | 0 | 0 | 0 | 0 | 0 | 415.17 | 0.0 | 11.94 | 94.7 | 0.0 | 15.66 | 1.5 | 0.0 | 0.0 | 52.23 | 28.11 | 0.81 | 148.43 | 8.37 | 9.79 | 15.79 | 21.09 | 93.74 | 68.02 | 26.41 | 13.44 | 0.00 | 0 | 0 |
20Q4 (5) | 117.1 | -1.44 | 3.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.88 | -0.73 | -7.95 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.81 | -1.09 | 3.43 | 0 | 0 | 0 | 0 | 0 | 0 | 415.17 | 6.41 | 11.94 | 94.7 | 0.0 | 15.66 | 1.5 | 0.0 | 0.0 | 40.77 | 35.18 | -5.23 | 136.97 | 8.4 | 8.35 | 13.04 | 3.74 | 52.87 | 53.81 | 25.93 | 4.38 | 0.00 | 0 | 0 |
20Q3 (4) | 118.81 | -18.58 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.96 | 14.05 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.83 | 1.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 390.17 | 0.0 | 0.0 | 94.7 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 30.16 | 59.24 | 0.0 | 126.36 | 9.74 | 0.0 | 12.57 | 10.65 | 0.0 | 42.73 | 41.02 | 0.0 | 0.00 | 0 | 0.0 |