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) | 292.33 | -7.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 146.02 | -1.76 | 0 | 0 | 0.00 | 0 | 0 | 0 | 46.22 | 11.32 | 0 | 0 | 0 | 0 | 1357.71 | 3.85 | 169.27 | 11.04 | 109.21 | 25.56 | 155.14 | -10.22 | 433.61 | 5.19 | -7.94 | 0 | 147.2 | 47.41 | 0.00 | -2.71 |
2022 (9) | 315.49 | 14.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 148.64 | -26.82 | 0 | 0 | 0.00 | 0 | 0 | 0 | 41.52 | 29.35 | 0 | 0 | 0 | 0 | 1307.41 | 7.08 | 152.44 | 15.51 | 86.98 | 2107.61 | 172.8 | -31.19 | 412.22 | 6.51 | -72.94 | 0 | 99.86 | -62.26 | 0.00 | -25.34 |
2021 (8) | 275.61 | 12.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 203.12 | 40.15 | 0 | 0 | 0.00 | 0 | 0 | 0 | 32.1 | -92.53 | 0 | 0 | 0 | 0 | 1220.94 | 4.24 | 131.97 | 12.06 | 3.94 | -31.12 | 251.11 | 33.35 | 387.01 | 24.12 | 13.51 | -26.01 | 264.62 | 28.1 | 0.00 | -32.04 |
2020 (7) | 244.68 | 1.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 144.93 | 0.03 | 0 | 0 | 0.00 | 0 | 0 | 0 | 429.83 | 1.36 | 0 | 0 | 0 | 0 | 1171.27 | 2.22 | 117.77 | 13.71 | 5.72 | 0.0 | 188.31 | 15.01 | 311.81 | 14.2 | 18.26 | 73.41 | 206.57 | 18.54 | 0.00 | -64.68 |
2019 (6) | 241.69 | 6.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 144.88 | 12.04 | 0 | 0 | 0.00 | 0 | 0 | 0 | 424.08 | 4.08 | 0 | 0 | 0 | 0 | 1145.78 | 0.03 | 103.57 | 13.63 | 5.72 | 0.0 | 163.73 | 31.82 | 273.03 | 23.5 | 10.53 | 0 | 174.26 | 41.1 | 0.00 | -6.18 |
2018 (5) | 225.91 | 2.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 129.31 | -1.0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 407.45 | 3.7 | 0 | 0 | 0 | 0 | 1145.41 | 6.29 | 91.15 | 16.28 | 5.72 | 13.72 | 124.21 | -2.67 | 221.08 | 4.76 | -0.71 | 0 | 123.5 | -2.26 | 0.00 | -11.66 |
2017 (4) | 220.35 | 8.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 130.61 | 14.58 | 0 | 0 | 0.00 | 0 | 0 | 0 | 392.91 | 4.25 | 0 | 0 | 0 | 0 | 1077.58 | 3.79 | 78.39 | 16.03 | 5.03 | 8.17 | 127.62 | 17.84 | 211.04 | 16.91 | -1.27 | 0 | 126.35 | 19.51 | 0.00 | 3.58 |
2016 (3) | 202.75 | -8.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 113.99 | -13.79 | 0 | 0 | 0.00 | 0 | 0 | 0 | 376.88 | 5.04 | 0 | 0 | 0 | 0 | 1038.25 | 8.31 | 67.56 | 23.6 | 4.65 | 0.0 | 108.3 | -16.0 | 180.51 | -4.11 | -2.58 | 0 | 105.72 | -17.55 | 0.00 | -19.94 |
2015 (2) | 222.5 | -3.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 132.23 | 714.22 | 0 | 0 | 0.00 | 0 | 0 | 0 | 358.78 | 6.83 | 0 | 0 | 0 | 0 | 958.55 | 0.08 | 54.66 | 2.84 | 4.65 | 0.0 | 128.93 | 753.28 | 188.25 | 158.16 | -0.71 | 0 | 128.22 | 590.84 | 0.00 | -5.72 |
2014 (1) | 230.89 | -62.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.24 | -88.26 | 0 | 0 | 0.00 | 0 | 0 | 0 | 335.83 | 179.16 | 0 | 0 | 0 | 0 | 957.81 | 16.03 | 53.15 | 34.9 | 4.65 | 0.0 | 15.11 | -89.01 | 72.92 | -59.85 | 3.45 | -63.49 | 18.56 | -87.37 | 0.00 | -99.75 |
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) | 256.16 | -17.37 | -19.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 55.65 | 11.06 | 45.72 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 60.07 | -0.83 | 39.96 | 0 | 0 | 0 | 0 | 0 | 0 | 1407.61 | 3.68 | 3.68 | 184.39 | 8.93 | 8.93 | 11.46 | -89.51 | -89.51 | 201.9 | -1.63 | 106.76 | 397.75 | -17.77 | 5.75 | 13.62 | 272.84 | 146.14 | 215.52 | 9.2 | 216.34 | 0.00 | -2.93 | -5.21 |
24Q1 (19) | 310.0 | 6.04 | -9.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50.11 | 100.44 | -1.05 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 60.57 | 31.05 | 46.09 | 0 | 0 | 0 | 0 | 0 | 0 | 1357.71 | 0.0 | 3.85 | 169.27 | 0.0 | 11.04 | 109.21 | 0.0 | 25.56 | 205.25 | 32.3 | -7.81 | 483.73 | 11.56 | 4.69 | -7.88 | 0.76 | 81.58 | 197.37 | 34.08 | 9.74 | 0.00 | 1.36 | 2.5 |
23Q4 (18) | 292.33 | -21.49 | -7.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.0 | -22.34 | -62.08 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 46.22 | 5.96 | 11.32 | 0 | 0 | 0 | 0 | 0 | 0 | 1357.71 | 0.0 | 3.85 | 169.27 | 0.0 | 11.04 | 109.21 | 0.0 | 25.56 | 155.14 | 18.91 | -10.22 | 433.61 | 6.03 | 5.19 | -7.94 | 84.88 | 89.11 | 147.2 | 88.86 | 47.41 | 0.00 | -6.65 | -2.71 |
23Q3 (17) | 372.35 | 17.22 | 8.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.19 | -15.71 | -15.2 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 43.62 | 1.63 | 36.95 | 0 | 0 | 0 | 0 | 0 | 0 | 1357.71 | 0.0 | 3.85 | 169.27 | 0.0 | 11.04 | 109.21 | 0.0 | 25.56 | 130.47 | 33.61 | 25.14 | 408.94 | 8.72 | 18.99 | -52.53 | -77.95 | 46.28 | 77.94 | 14.4 | 1102.78 | 0.00 | 3.22 | 3.41 |
23Q2 (16) | 317.65 | -7.09 | 18.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 38.19 | -24.59 | 63.69 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 42.92 | 3.52 | 34.59 | 0 | 0 | 0 | 0 | 0 | 0 | 1357.71 | 3.85 | 6.29 | 169.27 | 11.04 | 11.04 | 109.21 | 25.56 | 25.56 | 97.65 | -56.14 | 95.89 | 376.13 | -18.6 | 30.03 | -29.52 | 31.0 | 53.64 | 68.13 | -62.12 | 592.62 | 0.00 | 4.96 | -13.93 |
23Q1 (15) | 341.9 | 8.37 | -4.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50.64 | -23.18 | 136.19 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 41.46 | -0.14 | 29.2 | 0 | 0 | 0 | 0 | 0 | 0 | 1307.41 | 0.0 | 7.08 | 152.44 | 0.0 | 15.51 | 86.98 | 0.0 | 2107.61 | 222.63 | 28.84 | -18.33 | 462.06 | 12.09 | 13.11 | -42.78 | 41.35 | -335.05 | 179.85 | 80.1 | -38.15 | 0.00 | -3.79 | -20.18 |
22Q4 (14) | 315.49 | -8.39 | 14.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65.92 | 73.66 | 163.89 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 41.52 | 30.36 | 29.35 | 0 | 0 | 0 | 0 | 0 | 0 | 1307.41 | 0.0 | 7.08 | 152.44 | 0.0 | 15.51 | 86.98 | 0.0 | 2107.61 | 172.8 | 65.74 | -31.19 | 412.22 | 19.94 | 6.51 | -72.94 | 25.4 | -639.9 | 99.86 | 1441.05 | -62.26 | 0.00 | -0.79 | -25.34 |
22Q3 (13) | 344.39 | 28.0 | -5.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.96 | 62.71 | -21.8 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 31.85 | -0.13 | 8.22 | 0 | 0 | 0 | 0 | 0 | 0 | 1307.41 | 2.35 | 7.08 | 152.44 | 0.0 | 15.51 | 86.98 | 0.0 | 2107.61 | 104.26 | 109.15 | -54.38 | 343.68 | 18.81 | -5.69 | -97.78 | -53.55 | -2613.62 | 6.48 | 146.85 | -97.21 | 0.00 | -14.08 | -31.97 |
22Q2 (12) | 269.06 | -24.84 | 6.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.33 | 8.82 | -72.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 31.89 | -0.62 | 8.29 | 0 | 0 | 0 | 0 | 0 | 0 | 1277.41 | 4.63 | 9.05 | 152.44 | 15.51 | 29.44 | 86.98 | 2107.61 | 2107.61 | 49.85 | -81.71 | -84.84 | 289.27 | -29.19 | -35.8 | -63.68 | -449.89 | -6874.47 | -13.83 | -104.76 | -104.19 | 0.00 | -2.66 | -25.49 |
22Q1 (11) | 357.96 | 29.88 | 52.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.44 | -14.17 | -52.11 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 32.09 | -0.03 | -92.63 | 0 | 0 | 0 | 0 | 0 | 0 | 1220.94 | 0.0 | 4.23 | 131.97 | 0.0 | 12.06 | 3.94 | 0.0 | -31.12 | 272.6 | 8.56 | 16.54 | 408.5 | 5.55 | 14.29 | 18.2 | 34.72 | 164.92 | 290.8 | 9.89 | 20.77 | 0.00 | -10.01 | -33.47 |
21Q4 (10) | 275.61 | -24.06 | 12.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24.98 | -48.54 | -8.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 32.1 | 9.07 | -92.53 | 0 | 0 | 0 | 0 | 0 | 0 | 1220.94 | 0.0 | 4.24 | 131.97 | 0.0 | 12.06 | 3.94 | 0.0 | -31.12 | 251.11 | 9.89 | 33.35 | 387.01 | 6.2 | 24.12 | 13.51 | 247.3 | -26.01 | 264.62 | 13.86 | 28.1 | 0.00 | -9.6 | -32.04 |
21Q3 (9) | 362.91 | 44.31 | 61.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 48.54 | -42.78 | 4.52 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 29.43 | -0.07 | -93.12 | 0 | 0 | 0 | 0 | 0 | 0 | 1220.94 | 4.23 | 4.26 | 131.97 | 12.06 | 12.06 | 3.94 | 0.0 | -31.12 | 228.52 | -30.52 | 40.16 | 364.42 | -19.13 | 27.18 | 3.89 | 313.83 | -62.81 | 232.41 | -29.54 | 33.95 | 0.00 | -5.9 | 28.52 |
21Q2 (8) | 251.48 | 7.15 | 14.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.83 | 89.48 | 86.11 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 29.45 | -93.24 | -93.06 | 0 | 0 | 0 | 0 | 0 | 0 | 1171.36 | 0.0 | 0.06 | 117.77 | 0.0 | 0.0 | 3.94 | -31.12 | -31.12 | 328.89 | 40.61 | 181.85 | 450.6 | 26.07 | 87.61 | 0.94 | -86.32 | -91.1 | 329.83 | 36.98 | 159.2 | 0.00 | -13.09 | -71.69 |
21Q1 (7) | 234.69 | -4.08 | -2.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 44.77 | 63.99 | 74.81 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 435.38 | 1.29 | 2.71 | 0 | 0 | 0 | 0 | 0 | 0 | 1171.35 | 0.01 | 2.22 | 117.77 | 0.0 | 13.71 | 5.72 | 0.0 | 0.0 | 233.91 | 24.22 | 24.07 | 357.41 | 14.62 | 20.01 | 6.87 | -62.38 | 166.89 | 240.78 | 16.56 | 35.07 | 0.00 | -8.07 | -67.2 |
20Q4 (6) | 244.68 | 8.97 | 1.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27.3 | -41.21 | 6.27 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 429.83 | 0.45 | 1.36 | 0 | 0 | 0 | 0 | 0 | 0 | 1171.27 | 0.02 | 2.22 | 117.77 | 0.0 | 13.71 | 5.72 | 0.0 | 0.0 | 188.31 | 15.5 | 15.01 | 311.81 | 8.82 | 14.2 | 18.26 | 74.57 | 73.41 | 206.57 | 19.06 | 18.54 | 0.00 | 70.95 | -64.68 |
20Q3 (5) | 224.53 | 2.01 | -17.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.44 | 1.89 | 25.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 427.89 | 0.81 | 2.42 | 0 | 0 | 0 | 0 | 0 | 0 | 1171.0 | 0.03 | 2.21 | 117.77 | 0.0 | 13.71 | 5.72 | 0.0 | 0.0 | 163.04 | 39.72 | 17.4 | 286.53 | 19.3 | 15.46 | 10.46 | -0.95 | 34.62 | 173.5 | 36.35 | 18.32 | 0.00 | -79.27 | -80.13 |
20Q2 (4) | 220.11 | -8.68 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 45.58 | 77.98 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 424.45 | 0.13 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1170.67 | 2.16 | 0.0 | 117.77 | 13.71 | 0.0 | 5.72 | 0.0 | 0.0 | 116.69 | -38.11 | 0.0 | 240.18 | -19.35 | 0.0 | 10.56 | 202.82 | 0.0 | 127.25 | -28.62 | 0.0 | 0.00 | 0.68 | 0.0 |