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) | 10.63 | -15.9 | 1.09 | -64.95 | 0 | 0 | 0 | 0 | 23.86 | -6.28 | -0.68 | 0 | 9.85 | 5.57 | 41.28 | 12.65 | 0.08 | 14.29 | 1.14 | -12.98 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 5.94 | 0.0 | 4.47 | -8.21 | -3.38 | 0 | 7.03 | -8.94 | -5.0 | 0 | -8.38 | 0 | 0.00 | 0 |
2022 (9) | 12.64 | 97.19 | 3.11 | 2292.31 | 0 | 0 | 0 | 0 | 25.46 | -14.1 | 1.33 | 0 | 9.33 | -16.25 | 36.65 | -2.5 | 0.07 | -66.67 | 1.31 | 0 | 0 | 0 | 0.01 | 0 | 10.95 | 0.0 | 5.94 | 0.0 | 4.87 | 5.64 | -3.1 | 0 | 7.72 | 20.81 | -4.47 | 0 | -7.57 | 0 | 0.00 | 0 |
2021 (8) | 6.41 | -71.49 | 0.13 | -96.69 | 0 | 0 | 0 | 0 | 29.64 | 5.56 | -7.01 | 0 | 11.14 | 3.05 | 37.58 | -2.37 | 0.21 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 5.94 | 0.0 | 4.61 | -13.99 | -4.16 | 0 | 6.39 | -52.31 | -4.87 | 0 | -9.03 | 0 | 0.00 | 0 |
2020 (7) | 22.48 | 112.68 | 3.93 | 42.39 | 0 | 0 | 0 | 0 | 28.08 | -60.84 | -22.35 | 0 | 10.81 | -57.94 | 38.50 | 7.4 | 0.21 | -57.14 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 15.26 | 5.94 | 23.75 | 5.36 | 65.94 | 2.1 | -92.84 | 13.4 | -64.13 | -4.61 | 0 | -2.51 | 0 | 0.00 | 0 |
2019 (6) | 10.57 | -73.62 | 2.76 | -81.06 | 0.45 | 0 | 0 | 0 | 71.7 | 5.99 | 11.35 | 18.97 | 25.7 | 0.9 | 35.84 | -4.8 | 0.49 | -5.77 | 0 | 0 | 0.45 | 0 | 0 | 0 | 9.5 | 15.01 | 4.8 | 24.68 | 3.23 | 42.29 | 29.33 | 23.7 | 37.36 | 25.24 | -5.36 | 0 | 23.97 | 17.04 | 0.00 | 0 |
2018 (5) | 40.07 | 34.6 | 14.57 | 56.0 | 0 | 0 | 0 | 0 | 67.65 | 14.35 | 9.54 | 4.49 | 25.47 | 10.55 | 37.65 | -3.33 | 0.52 | 6.12 | 0 | 0 | 0 | 0 | 0 | 0 | 8.26 | 4.96 | 3.85 | 30.95 | 2.27 | 18.23 | 23.71 | 20.78 | 29.83 | 21.8 | -3.23 | 0 | 20.48 | 19.49 | 0.00 | 0 |
2017 (4) | 29.77 | 64.66 | 9.34 | 21.46 | 0 | 0 | 0 | 0 | 59.16 | 3.86 | 9.13 | 24.22 | 23.04 | 11.41 | 38.95 | 7.27 | 0.49 | -2.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.87 | 11.95 | 2.94 | 33.64 | 1.92 | 0 | 19.63 | 21.7 | 24.49 | 33.61 | -2.49 | 0 | 17.14 | 20.62 | 0.00 | 0 |
2016 (3) | 18.08 | -21.53 | 7.69 | 82.23 | 0 | 0 | 0 | 0 | 56.96 | 6.05 | 7.35 | -12.08 | 20.68 | 4.97 | 36.31 | -1.01 | 0.5 | -16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 7.03 | 21.0 | 2.2 | 61.76 | 0 | 0 | 16.13 | 15.46 | 18.33 | 19.57 | -1.92 | 0 | 14.21 | -4.63 | 0.00 | 0 |
2015 (2) | 23.04 | 50.59 | 4.22 | 0 | 0 | 0 | 0 | 0 | 53.71 | 15.33 | 8.36 | 10.88 | 19.7 | 5.24 | 36.68 | -8.75 | 0.6 | -3.23 | 0 | 0 | 0 | 0 | 0 | 0 | 5.81 | 0.0 | 1.36 | 122.95 | 0 | 0 | 13.97 | 37.91 | 15.33 | 42.74 | 0.93 | -42.24 | 14.9 | 26.92 | 0.00 | 0 |
2014 (1) | 15.3 | 12.01 | 0 | 0 | 0 | 0 | 0 | 0 | 46.57 | 22.71 | 7.54 | 31.36 | 18.72 | 20.08 | 40.20 | -2.15 | 0.62 | 16.98 | 0 | 0 | 0 | 0 | 0 | 0 | 5.81 | 10.04 | 0.61 | 1425.0 | 0 | 0 | 10.13 | 66.89 | 10.74 | 75.78 | 1.61 | 168.33 | 11.74 | 76.01 | 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) | 11.26 | 1.26 | -1.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.59 | 21.75 | -8.38 | -0.01 | 95.45 | 93.75 | 5.04 | 35.85 | -5.79 | 22.78 | 38.43 | -1.49 | 0.21 | 0 | -69.57 | 1.15 | 0.88 | -8.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 5.0 | 0.0 | 11.86 | -4.23 | -0.48 | -30.56 | 6.71 | -0.15 | -6.42 | -3.74 | 11.79 | 15.58 | -7.97 | 5.68 | -3.91 | 0.00 | 0 | 0 |
24Q2 (19) | 11.12 | -1.33 | -14.26 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.77 | -20.3 | -11.5 | -0.22 | -120.0 | 26.67 | 3.71 | -26.82 | -15.3 | 16.46 | -25.23 | -14.39 | 0 | -100.0 | 0 | 1.14 | -0.87 | -8.06 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 5.0 | 11.86 | 11.86 | -4.21 | -21.33 | -36.69 | 6.72 | -3.17 | -8.32 | -4.24 | 5.36 | 20.0 | -8.45 | -6.29 | -0.84 | 0.00 | 0 | 0 |
24Q1 (18) | 11.27 | 6.02 | -14.62 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.73 | -47.62 | -14.93 | -0.1 | 28.57 | -25.0 | 5.07 | -48.53 | -16.89 | 22.01 | -46.67 | -13.17 | 0.23 | 187.5 | -36.11 | 1.15 | 0.88 | -11.54 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.47 | 0.0 | -8.21 | -3.47 | -2.66 | -9.12 | 6.94 | -1.28 | -9.04 | -4.48 | 10.4 | -3.7 | -7.95 | 5.13 | -6.0 | 0.00 | 0 | 0 |
23Q4 (17) | 10.63 | -6.75 | -15.9 | 1.09 | -2.68 | -64.95 | 0 | 0 | 0 | 0 | 0 | 0 | 9.03 | 80.24 | 8.8 | -0.14 | 12.5 | 72.55 | 9.85 | 84.11 | 5.57 | 41.28 | 78.48 | 12.65 | 0.08 | -88.41 | 14.29 | 1.14 | -8.8 | -12.98 | 0 | 0 | 0 | 0 | 0 | -100.0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.47 | 0.0 | -8.21 | -3.38 | -4.32 | -9.03 | 7.03 | -1.95 | -8.94 | -5.0 | -12.87 | -11.86 | -8.38 | -9.26 | -10.7 | 0.00 | 0 | 0 |
23Q3 (16) | 11.4 | -12.1 | -17.09 | 1.12 | -64.67 | -39.78 | 0 | 0 | 0 | 0 | 0 | 0 | 5.01 | 17.61 | 7.51 | -0.16 | 46.67 | -106.96 | 5.35 | 22.15 | 9.18 | 23.13 | 20.3 | 28.16 | 0.69 | 0 | -29.59 | 1.25 | 0.81 | -2.34 | 0 | 0 | 0 | 0 | 0 | -100.0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.47 | 0.0 | -8.21 | -3.24 | -5.19 | -25.58 | 7.17 | -2.18 | -12.88 | -4.43 | 16.42 | -9.65 | -7.67 | 8.47 | -15.86 | 0.00 | 0 | 0 |
23Q2 (15) | 12.97 | -1.74 | 85.29 | 3.17 | -0.63 | 1278.26 | 0 | 0 | 0 | 0 | 0 | 0 | 4.26 | -23.38 | -23.1 | -0.3 | -275.0 | 56.52 | 4.38 | -28.2 | -29.92 | 19.23 | -24.16 | -15.52 | 0 | -100.0 | -100.0 | 1.24 | -4.62 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.47 | -8.21 | -8.21 | -3.08 | 3.14 | 37.01 | 7.33 | -3.93 | 23.82 | -5.3 | -22.69 | -24.12 | -8.38 | -11.73 | 8.52 | 0.00 | 0 | 0 |
23Q1 (14) | 13.2 | 4.43 | 91.58 | 3.19 | 2.57 | 2353.85 | 0 | 0 | 0 | 0 | 0 | 0 | 5.56 | -33.01 | -20.11 | -0.08 | 84.31 | -134.78 | 6.1 | -34.62 | -21.49 | 25.35 | -30.82 | -7.14 | 0.36 | 414.29 | -20.0 | 1.3 | -0.76 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.87 | 0.0 | 5.64 | -3.18 | -2.58 | 19.08 | 7.63 | -1.17 | 15.43 | -4.32 | 3.36 | -12.5 | -7.5 | 0.92 | 3.47 | 0.00 | 0 | 0 |
22Q4 (13) | 12.64 | -8.07 | 97.19 | 3.11 | 67.2 | 2292.31 | 0 | 0 | 0 | 0 | 0 | 0 | 8.3 | 78.11 | -16.92 | -0.51 | -122.17 | 54.87 | 9.33 | 90.41 | -16.25 | 36.65 | 103.05 | -2.5 | 0.07 | -92.86 | -66.67 | 1.31 | 2.34 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.87 | 0.0 | 5.64 | -3.1 | -20.16 | 25.48 | 7.72 | -6.2 | 20.81 | -4.47 | -10.64 | 8.21 | -7.57 | -14.35 | 16.17 | 0.00 | 0 | 0 |
22Q3 (12) | 13.75 | 96.43 | 7.25 | 1.86 | 708.7 | -32.61 | 0 | 0 | 0 | 0 | 0 | 0 | 4.66 | -15.88 | -6.24 | 2.3 | 433.33 | 334.69 | 4.9 | -21.6 | -4.67 | 18.05 | -20.7 | 3.55 | 0.98 | 512.5 | -17.65 | 1.28 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.87 | 0.0 | -9.14 | -2.58 | 47.24 | 31.93 | 8.23 | 39.02 | 9.59 | -4.04 | 5.39 | 19.2 | -6.62 | 27.73 | 24.69 | 0.00 | 0 | 0 |
22Q2 (11) | 7.0 | 1.6 | -59.77 | 0.23 | 76.92 | -94.24 | 0 | 0 | 0 | 0 | 0 | 0 | 5.54 | -20.4 | -15.29 | -0.69 | -400.0 | 83.09 | 6.25 | -19.56 | -14.73 | 22.76 | -16.63 | -9.95 | 0.16 | -64.44 | -11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.87 | 5.64 | -9.14 | -4.89 | -24.43 | -74.02 | 5.92 | -10.44 | -30.27 | -4.27 | -11.2 | 16.27 | -9.16 | -17.89 | -15.8 | 0.00 | 0 | 0 |
22Q1 (10) | 6.89 | 7.49 | -63.49 | 0.13 | 0.0 | -96.77 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | -30.33 | -14.5 | 0.23 | 120.35 | 127.71 | 7.77 | -30.25 | -15.27 | 27.30 | -27.36 | -17.92 | 0.45 | 114.29 | 125.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.61 | 0.0 | -13.99 | -3.93 | 5.53 | -409.45 | 6.61 | 3.44 | -47.41 | -3.84 | 21.15 | 21.15 | -7.77 | 13.95 | -115.83 | 0.00 | 0 | 0 |
21Q4 (9) | 6.41 | -50.0 | -71.49 | 0.13 | -95.29 | -96.69 | 0 | 0 | 0 | 0 | 0 | 0 | 9.99 | 101.01 | 1.52 | -1.13 | -15.31 | 86.92 | 11.14 | 116.73 | 3.05 | 37.58 | 115.63 | -2.37 | 0.21 | -82.35 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 4.61 | -13.99 | -13.99 | -4.16 | -9.76 | -298.1 | 6.39 | -14.91 | -52.31 | -4.87 | 2.6 | -5.64 | -9.03 | -2.73 | -259.76 | 0.00 | 0 | 0 |
21Q3 (8) | 12.82 | -26.32 | 6.04 | 2.76 | -30.83 | -27.94 | 0 | 0 | 0 | 0 | 0 | 0 | 4.97 | -24.01 | 10.94 | -0.98 | 75.98 | 84.92 | 5.14 | -29.88 | 11.02 | 17.43 | -31.04 | 55.66 | 1.19 | 561.11 | -52.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | -3.79 | -34.88 | -135.29 | 7.51 | -11.54 | -65.93 | -5.0 | 1.96 | 14.82 | -8.79 | -11.13 | -280.49 | 0.00 | 0 | 0 |
21Q2 (7) | 17.4 | -7.79 | 26.45 | 3.99 | -0.99 | 34.8 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.54 | -19.66 | 27.98 | -4.08 | -391.57 | 39.73 | 7.33 | -20.07 | 26.16 | 25.28 | -24.01 | 0 | 0.18 | -10.0 | -91.47 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | -2.81 | -321.26 | -116.31 | 8.49 | -32.46 | -70.24 | -5.1 | -4.72 | 24.44 | -7.91 | -119.72 | -175.48 | 0.00 | 0 | 0 |
21Q1 (6) | 18.87 | -16.06 | 29.34 | 4.03 | 2.54 | 41.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.14 | -17.28 | -5.9 | -0.83 | 90.39 | -88.64 | 9.17 | -15.17 | -13.25 | 33.26 | -13.6 | 0 | 0.2 | -4.76 | -86.84 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.95 | 0.0 | 15.26 | 5.94 | 0.0 | 23.75 | 5.36 | 0.0 | 65.94 | 1.27 | -39.52 | -95.6 | 12.57 | -6.19 | -65.95 | -4.87 | -5.64 | 18.97 | -3.6 | -43.43 | -115.73 | 0.00 | 0 | 0 |
20Q4 (5) | 22.48 | 85.94 | 112.68 | 3.93 | 2.61 | 42.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.84 | 119.64 | -57.42 | -8.64 | -32.92 | -317.09 | 10.81 | 133.48 | -57.94 | 38.50 | 243.81 | 0 | 0.21 | -91.6 | -57.14 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.95 | 0.0 | 15.26 | 5.94 | 0.0 | 23.75 | 5.36 | 0.0 | 65.94 | 2.1 | -80.45 | -92.84 | 13.4 | -39.2 | -64.13 | -4.61 | 21.47 | 13.99 | -2.51 | -151.54 | -110.47 | 0.00 | 0 | 0 |
20Q3 (4) | 12.09 | -12.14 | 0.0 | 3.83 | 29.39 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 4.48 | -12.33 | 0.0 | -6.5 | 3.99 | 0.0 | 4.63 | -20.31 | 0.0 | 11.20 | 0 | 0.0 | 2.5 | 18.48 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 10.95 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | 10.74 | -37.67 | 0.0 | 22.04 | -22.75 | 0.0 | -5.87 | 13.04 | 0.0 | 4.87 | -53.53 | 0.0 | 0.00 | 0 | 0.0 |