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) | 9.43 | -88.94 | 0 | 0 | 0 | 0 | 0 | 0 | 141.76 | 18.65 | 64.26 | 17.31 | 20.65 | 25.15 | 14.57 | 5.48 | 1.24 | 11.71 | 18.25 | 0 | 0 | 0 | 0.55 | -3.51 | 14.09 | 0.0 | 13.35 | 69.85 | 0 | 0 | 88.21 | 12.06 | 101.56 | 17.3 | 3.1 | 12.73 | 91.31 | 12.08 | 0.00 | -12.57 |
2022 (9) | 85.25 | 145.39 | 0 | 0 | 0 | 0 | 0 | 0 | 119.48 | 5.87 | 54.78 | 15.69 | 16.5 | -3.34 | 13.81 | -8.69 | 1.11 | -19.57 | 0 | 0 | 0 | 0 | 0.57 | 159.09 | 14.09 | 99.86 | 7.86 | 0.0 | 0 | 0 | 78.72 | 19.13 | 86.58 | 17.09 | 2.75 | -49.36 | 81.47 | 13.93 | 0.00 | -80.58 |
2021 (8) | 34.74 | 82.17 | 0 | 0 | 0 | 0 | 0 | 0 | 112.86 | 33.94 | 47.35 | 38.9 | 17.07 | 35.8 | 15.12 | 1.39 | 1.38 | 42.27 | 0 | 0 | 0 | 0 | 0.22 | -56.86 | 7.05 | 0.0 | 7.86 | 0.0 | 0 | 0 | 66.08 | 36.92 | 73.94 | 31.71 | 5.43 | 4425.0 | 71.51 | 47.81 | 0.00 | -31.07 |
2020 (7) | 19.07 | 39.91 | 0 | 0 | 0 | 0 | 0 | 0 | 84.26 | 59.25 | 34.09 | 72.52 | 12.57 | 26.33 | 14.92 | -20.67 | 0.97 | -20.49 | 0 | 0 | 0 | 0 | 0.51 | 121.74 | 7.05 | 0.14 | 7.86 | 0.0 | 0.01 | -83.33 | 48.26 | 51.76 | 56.14 | 41.34 | 0.12 | 0 | 48.38 | 52.19 | 0.00 | -12.36 |
2019 (6) | 13.63 | 18.62 | 0 | 0 | 0 | 0 | 0 | 0 | 52.91 | 72.51 | 19.76 | 125.31 | 9.95 | 59.71 | 18.81 | -7.42 | 1.22 | -13.48 | 0 | 0 | 0 | 0 | 0.23 | 91.67 | 7.04 | 0.43 | 7.86 | 0.0 | 0.06 | 0 | 31.8 | 59.72 | 39.72 | 43.03 | -0.01 | 0 | 31.79 | 60.15 | 0.00 | -9.74 |
2018 (5) | 11.49 | -0.95 | 0 | 0 | 0 | 0 | 0 | 0 | 30.67 | -7.45 | 8.77 | -3.31 | 6.23 | 3.49 | 20.31 | 11.82 | 1.41 | -15.06 | 0 | 0 | 0 | 0 | 0.12 | -33.33 | 7.01 | 0.14 | 7.86 | 0.0 | 0 | 0 | 19.91 | 7.56 | 27.77 | 5.31 | -0.06 | 0 | 19.85 | 4.86 | 0.00 | 38.49 |
2017 (4) | 11.6 | -8.23 | 0 | 0 | 0 | 0 | 0 | 0 | 33.14 | -0.18 | 9.07 | 1.91 | 6.02 | 27.54 | 18.17 | 27.77 | 1.66 | 16.9 | 0 | 0 | 0 | 0 | 0.18 | 5.88 | 7.0 | 0.43 | 7.86 | 12.77 | 0 | 0 | 18.51 | 6.32 | 26.37 | 8.16 | 0.42 | 950.0 | 18.93 | 8.48 | 0.00 | -7.73 |
2016 (3) | 12.64 | 88.38 | 0 | 0 | 0 | 0 | 0 | 0 | 33.2 | 73.19 | 8.9 | 189.9 | 4.72 | 7.52 | 14.22 | -37.92 | 1.42 | 8.4 | 0 | 0 | 0 | 0 | 0.17 | -10.53 | 6.97 | 0.0 | 6.97 | 0.0 | 0 | 0 | 17.41 | 51.92 | 24.38 | 32.28 | 0.04 | -50.0 | 17.45 | 51.21 | 0.00 | -27.26 |
2015 (2) | 6.71 | 32.61 | 0 | 0 | 0 | 0 | 0 | 0 | 19.17 | 16.46 | 3.07 | 34.65 | 4.39 | 54.04 | 22.90 | 32.26 | 1.31 | -32.12 | 0 | 0 | 0 | 0 | 0.19 | -29.63 | 6.97 | 0.0 | 6.97 | 3.41 | 0 | 0 | 11.46 | 9.46 | 18.43 | 7.09 | 0.08 | -46.67 | 11.54 | 8.66 | 0.00 | -14.48 |
2014 (1) | 5.06 | -6.12 | 0 | 0 | 0 | 0 | 0 | 0 | 16.46 | 7.16 | 2.28 | 93.22 | 2.85 | 33.18 | 17.31 | 24.28 | 1.93 | 4.89 | 0.69 | 11.29 | 0 | 0 | 0.27 | -25.0 | 6.97 | 0.29 | 6.74 | 1.66 | 0 | 0 | 10.47 | 12.1 | 17.21 | 7.76 | 0.15 | -11.76 | 10.62 | 11.67 | 0.00 | -21.4 |
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) | 7.84 | -10.81 | -51.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 46.98 | 2.69 | 31.12 | 21.74 | -4.48 | 24.58 | 22.66 | -5.39 | 12.01 | 13.14 | -11.51 | -11.94 | 1.58 | 24.41 | 29.51 | 18.11 | -0.22 | -0.98 | 0 | 0 | 0 | 0.46 | -8.0 | -14.81 | 28.18 | 0.0 | 100.0 | 19.78 | 0.0 | 48.16 | 0 | 0 | 0 | 83.24 | 35.35 | 14.91 | 103.02 | 26.75 | 20.08 | 2.6 | 50.29 | -5.45 | 85.84 | 35.76 | 14.16 | 0.00 | -16.5 | -42.06 |
24Q2 (19) | 8.79 | -0.45 | -6.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 45.75 | 9.53 | 31.5 | 22.76 | 11.73 | 36.78 | 23.95 | 6.87 | 25.39 | 14.85 | -0.39 | 0.77 | 1.27 | 6.72 | 18.69 | 18.15 | -0.27 | -1.04 | 0 | 0 | 0 | 0.5 | -20.63 | -5.66 | 28.18 | 100.0 | 100.0 | 19.78 | 48.16 | 48.16 | 0 | 0 | 0 | 61.5 | 3.78 | 11.86 | 81.28 | 11.94 | 18.93 | 1.73 | -7.49 | -46.6 | 63.23 | 3.44 | 8.61 | 0.00 | -19.77 | -41.74 |
24Q1 (18) | 8.83 | -6.36 | -77.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41.77 | 10.21 | 25.66 | 20.37 | 29.42 | 41.16 | 22.41 | 8.52 | 22.33 | 14.91 | 2.36 | 0.54 | 1.19 | -4.03 | -2.46 | 18.2 | -0.27 | 0 | 0 | 0 | 0 | 0.63 | 14.55 | 0.0 | 14.09 | 0.0 | 0.0 | 13.35 | 0.0 | 69.85 | 0 | 0 | 0 | 59.26 | -32.82 | -36.38 | 72.61 | -28.51 | -28.12 | 1.87 | -39.68 | -47.77 | 61.13 | -33.05 | -36.8 | 0.00 | 32.88 | -0.39 |
23Q4 (17) | 9.43 | -41.57 | -88.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37.9 | 5.78 | 19.67 | 15.74 | -9.8 | 17.99 | 20.65 | 2.08 | 25.15 | 14.57 | -2.41 | 5.48 | 1.24 | 1.64 | 11.71 | 18.25 | -0.22 | 0 | 0 | 0 | 0 | 0.55 | 1.85 | -3.51 | 14.09 | 0.0 | 0.0 | 13.35 | 0.0 | 69.85 | 0 | 0 | 0 | 88.21 | 21.77 | 12.06 | 101.56 | 18.38 | 17.3 | 3.1 | 12.73 | 12.73 | 91.31 | 21.44 | 12.08 | 0.00 | -34.91 | -12.57 |
23Q3 (16) | 16.14 | 71.88 | -69.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.83 | 2.99 | 19.87 | 17.45 | 4.87 | 16.96 | 20.23 | 5.92 | 31.28 | 14.93 | 1.27 | 12.46 | 1.22 | 14.02 | -9.63 | 18.29 | -0.27 | 0 | 0 | 0 | 0 | 0.54 | 1.89 | 0.0 | 14.09 | 0.0 | 0.0 | 13.35 | 0.0 | 69.85 | 0 | 0 | 0 | 72.44 | 31.76 | 11.0 | 85.79 | 25.53 | 17.33 | 2.75 | -15.12 | 85.81 | 75.19 | 29.15 | 12.66 | 0.00 | -16.03 | -79.54 |
23Q2 (15) | 9.39 | -75.69 | -86.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 34.79 | 4.66 | 21.09 | 16.64 | 15.32 | 24.83 | 19.1 | 4.26 | 10.92 | 14.74 | -0.62 | -1.76 | 1.07 | -12.3 | -30.07 | 18.34 | 0 | 0 | 0 | 0 | 0 | 0.53 | -15.87 | 130.43 | 14.09 | 0.0 | 0.0 | 13.35 | 69.85 | 69.85 | 0 | 0 | 0 | 54.98 | -40.98 | 9.22 | 68.34 | -32.34 | 17.42 | 3.24 | -9.5 | 36.71 | 58.22 | -39.81 | 10.45 | 0.00 | 37.16 | -76.6 |
23Q1 (14) | 38.63 | -54.69 | -10.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33.24 | 4.96 | 13.87 | 14.43 | 8.17 | 9.32 | 18.32 | 11.03 | 2.63 | 14.83 | 7.39 | -4.85 | 1.22 | 9.91 | -21.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.63 | 10.53 | 125.0 | 14.09 | 0.0 | 99.86 | 7.86 | 0.0 | 0.0 | 0 | 0 | 0 | 93.15 | 18.33 | 17.49 | 101.01 | 16.67 | 15.9 | 3.58 | 30.18 | 8.48 | 96.73 | 18.73 | 17.13 | 0.00 | 16.64 | -76.37 |
22Q4 (13) | 85.25 | 60.03 | 145.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31.67 | 5.96 | 11.95 | 13.34 | -10.59 | 12.96 | 16.5 | 7.07 | -3.34 | 13.81 | 4.04 | -8.69 | 1.11 | -17.78 | -19.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | 5.56 | 159.09 | 14.09 | 0.0 | 99.86 | 7.86 | 0.0 | 0.0 | 0 | 0 | 0 | 78.72 | 20.63 | 19.13 | 86.58 | 18.41 | 17.09 | 2.75 | 85.81 | -49.36 | 81.47 | 22.07 | 13.93 | 0.00 | -84.77 | -80.58 |
22Q3 (12) | 53.27 | -21.41 | 146.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.89 | 4.04 | 4.62 | 14.92 | 11.93 | 23.92 | 15.41 | -10.51 | -5.34 | 13.27 | -11.53 | -12.09 | 1.35 | -11.76 | -3.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | 134.78 | 42.11 | 14.09 | 0.0 | 99.86 | 7.86 | 0.0 | 0.0 | 0 | 0 | 0 | 65.26 | 29.64 | 20.36 | 73.12 | 25.64 | 17.78 | 1.48 | -37.55 | 355.17 | 66.74 | 26.62 | 24.42 | 0.00 | -3.96 | 2.09 |
22Q2 (11) | 67.78 | 57.12 | 266.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.73 | -1.58 | 0.91 | 13.33 | 0.98 | 13.83 | 17.22 | -3.53 | 3.92 | 15.00 | -3.75 | -7.88 | 1.53 | -1.29 | 40.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -17.86 | -45.24 | 14.09 | 99.86 | 99.86 | 7.86 | 0.0 | 0.0 | 0 | 0 | -100.0 | 50.34 | -36.5 | -29.85 | 58.2 | -33.22 | -26.91 | 2.37 | -28.18 | 7800.0 | 52.71 | -36.17 | -26.58 | 0.00 | 38.48 | 33.18 |
22Q1 (10) | 43.14 | 24.18 | 312.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.19 | 3.18 | 5.99 | 13.2 | 11.77 | 11.96 | 17.85 | 4.57 | 5.12 | 15.59 | 3.06 | -14.77 | 1.55 | 12.32 | 56.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | 27.27 | -40.43 | 7.05 | 0.0 | 0.0 | 7.86 | 0.0 | 0.0 | 0 | 0 | -100.0 | 79.28 | 19.98 | 32.02 | 87.15 | 17.87 | 28.31 | 3.3 | -39.23 | 1841.18 | 82.58 | 15.48 | 37.13 | 0.00 | -4.13 | -22.17 |
21Q4 (9) | 34.74 | 60.98 | 82.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.29 | -0.98 | 21.68 | 11.81 | -1.91 | 29.92 | 17.07 | 4.85 | 35.8 | 15.12 | 0.17 | 1.37 | 1.38 | -1.43 | 42.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -42.11 | -56.86 | 7.05 | 0.0 | 0.0 | 7.86 | 0.0 | 0.0 | 0 | 0 | -100.0 | 66.08 | 21.87 | 36.92 | 73.94 | 19.1 | 31.71 | 5.43 | 1036.21 | 4425.0 | 71.51 | 33.31 | 47.81 | 0.00 | -19.93 | -31.07 |
21Q3 (8) | 21.58 | 16.84 | 180.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.57 | 0.35 | 27.09 | 12.04 | 2.82 | 29.32 | 16.28 | -1.75 | 21.67 | 15.10 | -7.3 | -12.26 | 1.4 | 28.44 | 26.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | -9.52 | -28.3 | 7.05 | 0.0 | 0.0 | 7.86 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 54.22 | -24.44 | 38.21 | 62.08 | -22.04 | 31.8 | -0.58 | -2033.33 | -241.46 | 53.64 | -25.28 | 35.32 | 0.00 | 25.29 | -19.47 |
21Q2 (7) | 18.47 | 76.58 | 132.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 28.47 | 3.38 | 45.4 | 11.71 | -0.68 | 50.9 | 16.57 | -2.41 | 36.72 | 16.29 | -10.94 | 0 | 1.09 | 10.1 | -12.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | -10.64 | -30.0 | 7.05 | 0.0 | 0.0 | 7.86 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 71.76 | 19.5 | 139.84 | 79.63 | 17.24 | 110.72 | 0.03 | -82.35 | -95.77 | 71.79 | 19.21 | 134.38 | 0.00 | -19.08 | -41.22 |
21Q1 (6) | 10.46 | -45.15 | 8.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27.54 | 18.45 | 45.41 | 11.79 | 29.7 | 48.86 | 16.98 | 35.08 | 27.77 | 18.29 | 22.57 | 0 | 0.99 | 2.06 | -27.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.47 | -7.84 | -12.96 | 7.05 | 0.0 | 0.0 | 7.86 | 0.0 | 0.0 | 0.01 | 0.0 | -83.33 | 60.05 | 24.43 | 51.18 | 67.92 | 20.98 | 42.57 | 0.17 | 41.67 | 466.67 | 60.22 | 24.47 | 51.5 | 0.00 | -15.09 | -13.73 |
20Q4 (5) | 19.07 | 148.31 | 39.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.25 | 3.43 | 38.72 | 9.09 | -2.36 | 49.26 | 12.57 | -6.05 | 26.33 | 14.92 | -13.29 | 0 | 0.97 | -12.61 | -20.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -3.77 | 121.74 | 7.05 | 0.0 | 0.14 | 7.86 | 0.0 | 0.0 | 0.01 | 0.0 | -83.33 | 48.26 | 23.02 | 51.76 | 56.14 | 19.19 | 41.34 | 0.12 | -70.73 | 1300.0 | 48.38 | 22.05 | 52.19 | 0.00 | -6.45 | -12.36 |
20Q3 (4) | 7.68 | -3.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 22.48 | 14.81 | 0.0 | 9.31 | 19.97 | 0.0 | 13.38 | 10.4 | 0.0 | 17.21 | 0 | 0.0 | 1.11 | -10.48 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.53 | -11.67 | 0.0 | 7.05 | 0.0 | 0.0 | 7.86 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 39.23 | 31.12 | 0.0 | 47.1 | 24.64 | 0.0 | 0.41 | -42.25 | 0.0 | 39.64 | 29.42 | 0.0 | 0.00 | -8.56 | 0.0 |