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) | 2.47 | -16.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.39 | 14.71 | 0.05 | 0 | 0.1 | 11.11 | 25.64 | -3.13 | 0.61 | 454.55 | 3.0 | -0.99 | 0 | 0 | 0.01 | 0.0 | 8.34 | 0.0 | 0 | 0 | 0.5 | 0.0 | 0.01 | 0 | 0.52 | 0 | -0.8 | 0 | -0.79 | 0 | 0.00 | 0 |
2022 (9) | 2.97 | 36.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | -29.17 | -1.21 | 0 | 0.09 | -18.18 | 26.47 | 15.51 | 0.11 | 22.22 | 3.03 | -0.66 | 0 | 0 | 0.01 | 0.0 | 8.34 | 0.0 | 0.11 | -77.55 | 0.5 | 0.0 | -1.21 | 0 | -0.59 | 0 | -0.97 | 0 | -2.18 | 0 | 0.00 | 0 |
2021 (8) | 2.17 | -35.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0.48 | -82.67 | 0.46 | 0 | 0.11 | 10.0 | 22.92 | 534.79 | 0.09 | -66.67 | 3.05 | -0.97 | 0 | 0 | 0.01 | 0.0 | 8.34 | -5.01 | 0.49 | 0.0 | 0.5 | 0.0 | -0.38 | 0 | 0.62 | -19.48 | -0.86 | 0 | -1.24 | 0 | 0.00 | 0 |
2020 (7) | 3.39 | -3.69 | 0.24 | 0 | 0 | 0 | 0 | 0 | 2.77 | 113.08 | -0.14 | 0 | 0.1 | 0.0 | 3.61 | -53.07 | 0.27 | -81.76 | 3.08 | -0.96 | 0 | 0 | 0.01 | 0 | 8.78 | -0.79 | 0.49 | 0.0 | 0.5 | 0 | -0.23 | 0 | 0.77 | -22.22 | -0.83 | 0 | -1.06 | 0 | 0.00 | 0 |
2019 (6) | 3.52 | 16.94 | 0 | 0 | 0 | 0 | 0 | 0 | 1.3 | -30.11 | 0.03 | 200.0 | 0.1 | 25.0 | 7.69 | 78.85 | 1.48 | 1750.0 | 3.11 | -9.86 | 0 | 0 | 0 | 0 | 8.85 | -1.67 | 0.49 | 2.08 | 0 | 0 | 0.51 | -8.93 | 0.99 | -5.71 | -0.67 | 0 | -0.16 | 0 | 0.00 | 0 |
2018 (5) | 3.01 | -59.32 | 0 | 0 | 0 | 0 | 0 | 0 | 1.86 | -46.55 | 0.01 | -98.78 | 0.08 | 700.0 | 4.30 | 1396.77 | 0.08 | -79.49 | 3.45 | -7.75 | 0 | 0 | 0 | 0 | 9.0 | -25.68 | 0.48 | 20.0 | 0 | 0 | 0.56 | -32.53 | 1.05 | -15.32 | 0.04 | -94.87 | 0.6 | -62.73 | 0.00 | 0 |
2017 (4) | 7.4 | 84.54 | 0 | 0 | 0 | 0 | 0 | 0 | 3.48 | 7.74 | 0.82 | 30.16 | 0.01 | -85.71 | 0.29 | -86.74 | 0.39 | -79.14 | 3.74 | -8.11 | 0 | 0 | 0 | 0 | 12.11 | 0.0 | 0.4 | 2.56 | 0 | 0 | 0.83 | 492.86 | 1.24 | 133.96 | 0.78 | -38.58 | 1.61 | 14.18 | 0.00 | 0 |
2016 (3) | 4.01 | 11.39 | 1.0 | -33.33 | 0.61 | -81.52 | 0 | 0 | 3.23 | -61.32 | 0.63 | 0 | 0.07 | -93.14 | 2.17 | -82.26 | 1.87 | 28.08 | 4.07 | -16.08 | 0 | 0 | 0.07 | -41.67 | 12.11 | 12.03 | 0.39 | 0.0 | 0 | 0 | 0.14 | 0 | 0.53 | 0 | 1.27 | 0 | 1.41 | 0 | 0.00 | 0 |
2015 (2) | 3.6 | -26.23 | 1.5 | 0.0 | 3.3 | 0 | 0 | 0 | 8.35 | -62.66 | -1.03 | 0 | 1.02 | -46.6 | 12.22 | 43.01 | 1.46 | -29.13 | 4.85 | 195.73 | 0 | 0 | 0.12 | 500.0 | 10.81 | 1.03 | 0.39 | 5.41 | 0 | 0 | -0.48 | 0 | -0.1 | 0 | -0.18 | 0 | -0.66 | 0 | 0.00 | 0 |
2014 (1) | 4.88 | -33.88 | 1.5 | -26.83 | 0 | 0 | 0 | 0 | 22.36 | -8.51 | 0.15 | -94.83 | 1.91 | -31.79 | 8.54 | -25.44 | 2.06 | -64.97 | 1.64 | -1.2 | 3.38 | 0 | 0.02 | -33.33 | 10.7 | 0.56 | 0.37 | 117.65 | 0 | 0 | 0.67 | -66.67 | 1.05 | -57.66 | 0.36 | -33.33 | 1.03 | -59.61 | 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) | 2.43 | 0.41 | 0.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | 4.35 | 242.86 | -0.23 | -866.67 | -53.33 | 0.16 | 77.78 | 100.0 | 16.67 | 46.3 | -29.17 | 0.32 | -31.91 | 23.08 | 2.98 | -0.33 | -1.0 | 0 | 0 | 0 | 0.02 | 0 | 100.0 | 8.34 | 0.0 | 0.0 | 0 | 0 | 0 | 0.52 | 0.0 | 4.0 | -0.29 | -383.33 | -141.67 | 0.23 | -50.0 | -41.03 | -0.75 | -5.63 | 7.41 | -1.04 | -35.06 | -11.83 | 0.00 | 0 | 0 |
24Q2 (19) | 2.42 | 1.26 | -5.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -34.29 | 130.0 | 0.03 | 133.33 | 133.33 | 0.09 | -47.06 | -10.0 | 11.39 | -55.77 | -60.13 | 0.47 | -21.67 | 80.77 | 2.99 | 0.0 | -0.66 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.34 | 0.0 | 0.0 | 0 | 0 | 0 | 0.52 | 4.0 | 4.0 | -0.06 | 25.0 | -300.0 | 0.46 | 6.98 | -13.21 | -0.71 | 27.55 | 6.58 | -0.77 | 27.36 | -5.48 | 0.00 | 0 | 0 |
24Q1 (18) | 2.39 | -3.24 | -17.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | 150.0 | 400.0 | -0.09 | -169.23 | -156.25 | 0.17 | 70.0 | 112.5 | 25.76 | -2.12 | 6.25 | 0.6 | -1.64 | 566.67 | 2.99 | -0.33 | -0.99 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 8.34 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.5 | 0.0 | 0.0 | -0.08 | -900.0 | 92.52 | 0.43 | -17.31 | 195.56 | -0.98 | -22.5 | -1.03 | -1.06 | -34.18 | 48.04 | 0.00 | 0 | 0 |
23Q4 (17) | 2.47 | 2.07 | -16.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 100.0 | 40.0 | 0.13 | 186.67 | 208.33 | 0.1 | 25.0 | 11.11 | 26.32 | 11.84 | -0.58 | 0.61 | 134.62 | 454.55 | 3.0 | -0.33 | -0.99 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.5 | 0.0 | 0.0 | 0.01 | 108.33 | 100.83 | 0.52 | 33.33 | 188.14 | -0.8 | 1.23 | 17.53 | -0.79 | 15.05 | 63.76 | 0.00 | 0 | 0 |
23Q3 (16) | 2.42 | -5.47 | -5.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | -12.5 | -0.15 | -66.67 | -25.0 | 0.08 | -20.0 | 14.29 | 23.53 | -17.65 | 14.29 | 0.26 | 0.0 | 116.67 | 3.01 | 0.0 | -0.66 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.5 | 0.0 | 0.0 | -0.12 | -500.0 | 88.99 | 0.39 | -26.42 | 182.98 | -0.81 | -6.58 | 21.36 | -0.93 | -27.4 | 56.13 | 0.00 | 0 | 0 |
23Q2 (15) | 2.56 | -12.03 | 29.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 42.86 | 25.0 | -0.09 | -156.25 | 88.46 | 0.1 | 25.0 | 66.67 | 28.57 | 17.86 | 61.9 | 0.26 | 188.89 | 100.0 | 3.01 | -0.33 | -0.99 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.5 | 0.0 | 0.0 | 0.03 | 102.8 | 103.09 | 0.53 | 217.78 | 251.43 | -0.76 | 21.65 | 10.59 | -0.73 | 64.22 | 59.89 | 0.00 | 0 | 0 |
23Q1 (14) | 2.91 | -2.02 | 62.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | -12.5 | 0.16 | 233.33 | 188.89 | 0.08 | -11.11 | 0.0 | 24.24 | -8.42 | 27.27 | 0.09 | -18.18 | -10.0 | 3.02 | -0.33 | -0.98 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0.11 | 0.0 | -77.55 | 0.5 | 0.0 | 0.0 | -1.07 | 11.57 | -91.07 | -0.45 | 23.73 | -204.65 | -0.97 | 0.0 | -3.19 | -2.04 | 6.42 | -36.0 | 0.00 | 0 | 0 |
22Q4 (13) | 2.97 | 16.47 | 36.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 25.0 | 0.0 | -0.12 | 0.0 | -220.0 | 0.09 | 28.57 | -18.18 | 26.47 | 28.57 | 15.51 | 0.11 | -8.33 | 22.22 | 3.03 | 0.0 | -0.66 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0.11 | 0.0 | -77.55 | 0.5 | 0.0 | 0.0 | -1.21 | -11.01 | -218.42 | -0.59 | -25.53 | -195.16 | -0.97 | 5.83 | -12.79 | -2.18 | -2.83 | -75.81 | 0.00 | 0 | 0 |
22Q3 (12) | 2.55 | 29.44 | -7.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | -0.12 | 84.62 | 86.05 | 0.07 | 16.67 | -12.5 | 20.59 | 16.67 | 56.99 | 0.12 | -7.69 | 33.33 | 3.03 | -0.33 | -0.98 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0.11 | 0.0 | -77.55 | 0.5 | 0.0 | 0.0 | -1.09 | -12.37 | -127.08 | -0.47 | -34.29 | -192.16 | -1.03 | -21.18 | -10.75 | -2.12 | -16.48 | -50.35 | 0.00 | 0 | 0 |
22Q2 (11) | 1.97 | 10.06 | -56.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | -50.0 | -0.78 | -333.33 | -170.91 | 0.06 | -25.0 | 0.0 | 17.65 | -7.35 | 200.0 | 0.13 | 30.0 | 44.44 | 3.04 | -0.33 | -0.98 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0.11 | -77.55 | -77.55 | 0.5 | 0.0 | 0.0 | -0.97 | -73.21 | -355.26 | -0.35 | -181.4 | -125.36 | -0.85 | 9.57 | 4.49 | -1.82 | -21.33 | -256.86 | 0.00 | 0 | 0 |
22Q1 (10) | 1.79 | -17.51 | -51.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -20.0 | -42.86 | -0.18 | -280.0 | -263.64 | 0.08 | -27.27 | 0.0 | 19.05 | -16.88 | 350.0 | 0.1 | 11.11 | -41.18 | 3.05 | 0.0 | -0.97 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.56 | -47.37 | 22.22 | 0.43 | -30.65 | 53.57 | -0.94 | -9.3 | -8.05 | -1.5 | -20.97 | 5.66 | 0.00 | 0 | 0 |
21Q4 (9) | 2.17 | -21.09 | -35.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 25.0 | -56.52 | 0.1 | 111.63 | 66.67 | 0.11 | 37.5 | 10.0 | 22.92 | 74.74 | 534.79 | 0.09 | 0.0 | -66.67 | 3.05 | -0.33 | -0.97 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | -5.01 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.38 | 20.83 | -65.22 | 0.62 | 21.57 | -19.48 | -0.86 | 7.53 | -3.61 | -1.24 | 12.06 | -16.98 | 0.00 | 0 | 0 |
21Q3 (8) | 2.75 | -39.16 | -23.18 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -50.0 | -83.67 | -0.86 | -178.18 | -309.52 | 0.08 | 33.33 | -20.0 | 13.11 | 122.95 | 293.44 | 0.09 | 0.0 | -81.25 | 3.06 | -0.33 | -0.97 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.34 | 0.0 | -5.01 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.48 | -226.32 | -71.43 | 0.51 | -63.04 | -28.17 | -0.93 | -4.49 | -43.08 | -1.41 | -176.47 | -51.61 | 0.00 | 0 | 0 |
21Q2 (7) | 4.52 | 21.83 | 35.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 14.29 | -84.47 | 1.1 | 900.0 | 511.11 | 0.06 | -25.0 | 50.0 | 5.88 | 38.97 | 0 | 0.09 | -47.06 | -88.46 | 3.07 | -0.32 | -0.97 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 8.34 | 0.0 | -5.01 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.38 | 152.78 | 642.86 | 1.38 | 392.86 | 50.0 | -0.89 | -2.3 | -18.67 | -0.51 | 67.92 | 37.8 | 0.00 | 0 | 0 |
21Q1 (6) | 3.71 | 9.44 | -1.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -39.13 | -86.27 | 0.11 | 83.33 | 168.75 | 0.08 | -20.0 | 700.0 | 4.23 | 17.25 | 0 | 0.17 | -37.04 | -88.59 | 3.08 | 0.0 | -0.65 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 8.34 | -5.01 | -5.01 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0 | -0.72 | -213.04 | -376.92 | 0.28 | -63.64 | -62.16 | -0.87 | -4.82 | -20.83 | -1.59 | -50.0 | -245.65 | 0.00 | 0 | 0 |
20Q4 (5) | 3.39 | -5.31 | -3.69 | 0.24 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -53.06 | -50.0 | 0.06 | 128.57 | 250.0 | 0.1 | 0.0 | 0.0 | 3.61 | 8.3 | 0 | 0.27 | -43.75 | -81.76 | 3.08 | -0.32 | -0.96 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 8.78 | 0.0 | -0.79 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0 | -0.23 | 17.86 | -145.1 | 0.77 | 8.45 | -22.22 | -0.83 | -27.69 | -23.88 | -1.06 | -13.98 | -562.5 | 0.00 | 0 | 0 |
20Q3 (4) | 3.58 | 7.19 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.49 | -52.43 | 0.0 | -0.21 | -216.67 | 0.0 | 0.1 | 150.0 | 0.0 | 3.33 | 0 | 0.0 | 0.48 | -38.46 | 0.0 | 3.09 | -0.32 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | 8.78 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.28 | -300.0 | 0.0 | 0.71 | -22.83 | 0.0 | -0.65 | 13.33 | 0.0 | -0.93 | -13.41 | 0.0 | 0.00 | 0 | 0.0 |