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) | 3.68 | 4.84 | 3.15 | 215.0 | 3.63 | 0 | 0 | 0 | 27.28 | -1.37 | 0.62 | -60.26 | 7.5 | 13.29 | 27.49 | 14.87 | 4.5 | 1.58 | 1.09 | -8.4 | 2.24 | -40.58 | 0.05 | 0.0 | 10.95 | 1.86 | 0.32 | 88.24 | 0.21 | -19.23 | 2.01 | -6.07 | 2.54 | -1.17 | -0.29 | 0 | 1.72 | -10.88 | 0.00 | -2.15 |
2022 (9) | 3.51 | 102.89 | 1.0 | -37.89 | 0 | 0 | 0 | 0 | 27.66 | -31.42 | 1.56 | -12.85 | 6.62 | -25.28 | 23.93 | 8.94 | 4.43 | -10.51 | 1.19 | 0.0 | 3.77 | 82.13 | 0.05 | 25.0 | 10.75 | 2.67 | 0.17 | 0 | 0.26 | 0 | 2.14 | 27.38 | 2.57 | 52.98 | -0.21 | 0 | 1.93 | 78.7 | 0.00 | -13.37 |
2021 (8) | 1.73 | -44.9 | 1.61 | -23.33 | 0.86 | -54.97 | 0 | 0 | 40.33 | 37.32 | 1.79 | 0 | 8.86 | 4.24 | 21.97 | -24.09 | 4.95 | 15.12 | 1.19 | 0 | 2.07 | 31.01 | 0.04 | -63.64 | 10.47 | 8.27 | 0 | 0 | 0 | 0 | 1.68 | 0 | 1.68 | 0 | -0.6 | 0 | 1.08 | 0 | 0.00 | -99.17 |
2020 (7) | 3.14 | -42.49 | 2.1 | 11.11 | 1.91 | 1810.0 | 0 | 0 | 29.37 | 12.23 | -0.39 | 0 | 8.5 | 13.48 | 28.94 | 1.12 | 4.3 | 67.97 | 0 | 0 | 1.58 | 3.95 | 0.11 | 0.0 | 9.67 | 0.0 | 0.14 | 0.0 | 0.16 | 0 | -0.41 | 0 | -0.11 | 0 | -0.35 | 0 | -0.76 | 0 | 0.20 | 5.3 |
2019 (6) | 5.46 | 3.61 | 1.89 | 182.09 | 0.1 | -94.97 | 0 | 0 | 26.17 | -0.87 | -0.83 | 0 | 7.49 | -10.62 | 28.62 | -9.83 | 2.56 | -5.54 | 0 | 0 | 1.52 | 0 | 0.11 | -52.17 | 9.67 | 11.92 | 0.14 | 0 | 0 | 0 | 0.16 | -88.24 | 0.3 | -77.94 | -0.17 | 0 | -0.01 | 0 | 0.19 | -2.05 |
2018 (5) | 5.27 | 23.71 | 0.67 | -53.79 | 1.99 | -58.19 | 0 | 0 | 26.4 | 12.1 | 3.18 | 0 | 8.38 | 15.59 | 31.74 | 3.11 | 2.71 | 14.35 | 0 | 0 | 0 | 0 | 0.23 | -8.0 | 8.64 | 0.0 | 0 | 0 | 0 | 0 | 1.36 | 0 | 1.36 | 0 | -0.02 | 0 | 1.34 | 0 | 0.19 | -17.32 |
2017 (4) | 4.26 | -25.39 | 1.45 | 0.0 | 4.76 | 0 | 0 | 0 | 23.55 | 3.02 | -1.13 | 0 | 7.25 | -0.41 | 30.79 | -3.33 | 2.37 | -17.42 | 0 | 0 | 0 | 0 | 0.25 | 257.14 | 8.64 | 0.0 | 0 | 0 | 0 | 0 | -1.79 | 0 | -1.79 | 0 | -0.01 | 0 | -1.8 | 0 | 0.23 | 11.2 |
2016 (3) | 5.71 | 29.19 | 1.45 | -38.56 | 0 | 0 | 0 | 0 | 22.86 | 7.32 | -0.98 | 0 | 7.28 | -3.19 | 31.85 | -9.8 | 2.87 | 5.13 | 0 | 0 | 4.22 | 62.31 | 0.07 | -30.0 | 8.64 | 0.0 | 0 | 0 | 0 | 0 | -1.06 | 0 | -1.06 | 0 | 0.04 | -89.74 | -1.02 | 0 | 0.21 | 13.0 |
2015 (2) | 4.42 | 44.44 | 2.36 | 47.5 | 0 | 0 | 0 | 0 | 21.3 | -9.44 | -1.06 | 0 | 7.52 | 4.16 | 35.31 | 15.01 | 2.73 | 14.23 | 0 | 0 | 2.6 | 3614.29 | 0.1 | 25.0 | 8.64 | 1.29 | 0.02 | 0 | 0 | 0 | -1.09 | 0 | -1.07 | 0 | 0.39 | -29.09 | -0.7 | 0 | 0.18 | 135.82 |
2014 (1) | 3.06 | -10.0 | 1.6 | 11.89 | 1.3 | -28.18 | 0 | 0 | 23.52 | 3.61 | 0.23 | 0 | 7.22 | 8.25 | 30.70 | 4.47 | 2.39 | -15.25 | 0 | 0 | 0.07 | -95.33 | 0.08 | 14.29 | 8.53 | 2.52 | 0 | 0 | 0 | 0 | 0.24 | 0 | 0.24 | 0 | 0.55 | 71.88 | 0.79 | 0 | 0.08 | -6.11 |
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) | 3.6 | -20.53 | -24.53 | 1.33 | -63.26 | -58.44 | 3.12 | 3.31 | -20.2 | 0 | 0 | 0 | 6.98 | -7.06 | -22.01 | -0.45 | -87.5 | -156.96 | 7.36 | 0.27 | -22.44 | 26.79 | 7.46 | -24.93 | 4.72 | 7.76 | 39.23 | 1.02 | -0.97 | -5.56 | 5.04 | 43.18 | 223.08 | 0.09 | 80.0 | 80.0 | 12.16 | 7.04 | 13.12 | 0.38 | 0.0 | 18.75 | 0.29 | 0.0 | 38.1 | 0.7 | -39.13 | -66.82 | 1.38 | -24.18 | -47.73 | 0.87 | 410.71 | 335.14 | 1.57 | 80.46 | -9.77 | 0.00 | -13.21 | -16.31 |
24Q2 (19) | 4.53 | -3.62 | -6.4 | 3.62 | -2.69 | 126.25 | 3.02 | 4.5 | 30100.0 | 0 | 0 | 0 | 7.51 | 22.31 | 27.94 | -0.24 | -14.29 | -500.0 | 7.34 | 15.05 | 15.96 | 24.93 | 8.64 | 1.86 | 4.38 | 5.8 | 14.96 | 1.03 | -6.36 | -2.83 | 3.52 | 5.71 | -19.63 | 0.05 | 0.0 | 0.0 | 11.36 | 0.0 | 5.67 | 0.38 | 18.75 | 18.75 | 0.29 | 38.1 | 38.1 | 1.15 | -36.11 | -12.88 | 1.82 | -21.89 | -1.62 | -0.28 | 26.32 | 41.67 | 0.87 | -38.73 | 3.57 | 0.00 | 2.88 | -9.74 |
24Q1 (18) | 4.7 | 27.72 | 1.73 | 3.72 | 18.1 | 175.56 | 2.89 | -20.39 | 0 | 0 | 0 | 0 | 6.14 | -10.23 | 9.25 | -0.21 | -110.0 | -75.0 | 6.38 | -14.93 | 13.93 | 22.95 | -16.52 | 4.91 | 4.14 | -8.0 | 19.65 | 1.1 | 0.92 | -5.98 | 3.33 | 48.66 | -12.14 | 0.05 | 0.0 | 0.0 | 11.36 | 3.74 | 5.67 | 0.32 | 0.0 | 88.24 | 0.21 | 0.0 | -19.23 | 1.8 | -10.45 | -10.89 | 2.33 | -8.27 | -4.51 | -0.38 | -31.03 | -137.5 | 1.42 | -17.44 | -23.66 | 0.00 | -3.67 | -6.2 |
23Q4 (17) | 3.68 | -22.85 | 4.84 | 3.15 | -1.56 | 215.0 | 3.63 | -7.16 | 0 | 0 | 0 | 0 | 6.84 | -23.58 | 11.22 | -0.1 | -112.66 | -143.48 | 7.5 | -20.97 | 13.29 | 27.49 | -22.97 | 14.87 | 4.5 | 32.74 | 1.58 | 1.09 | 0.93 | -8.4 | 2.24 | 43.59 | -40.58 | 0.05 | 0.0 | 0.0 | 10.95 | 1.86 | 1.86 | 0.32 | 0.0 | 88.24 | 0.21 | 0.0 | -19.23 | 2.01 | -4.74 | -6.07 | 2.54 | -3.79 | -1.17 | -0.29 | 21.62 | -38.1 | 1.72 | -1.15 | -10.88 | 0.00 | -2.7 | -2.15 |
23Q3 (16) | 4.77 | -1.45 | 35.9 | 3.2 | 100.0 | 540.0 | 3.91 | 39000.0 | 39000.0 | 0 | 0 | 0 | 8.95 | 52.47 | 8.88 | 0.79 | 1216.67 | -11.24 | 9.49 | 49.92 | 15.87 | 35.69 | 45.81 | 40.58 | 3.39 | -11.02 | -27.41 | 1.08 | 1.89 | -10.0 | 1.56 | -64.38 | -58.84 | 0.05 | 0.0 | 25.0 | 10.75 | 0.0 | 0.0 | 0.32 | 0.0 | 88.24 | 0.21 | 0.0 | -19.23 | 2.11 | 59.85 | 8.76 | 2.64 | 42.7 | 11.39 | -0.37 | 22.92 | 7.5 | 1.74 | 107.14 | 12.99 | 0.00 | -6.4 | -2.28 |
23Q2 (15) | 4.84 | 4.76 | 46.22 | 1.6 | 18.52 | -10.61 | 0.01 | 0 | -98.67 | 0 | 0 | 0 | 5.87 | 4.45 | 4.63 | 0.06 | 150.0 | -53.85 | 6.33 | 13.04 | 7.84 | 24.48 | 11.9 | 45.24 | 3.81 | 10.12 | -28.52 | 1.06 | -9.4 | -8.62 | 4.38 | 15.57 | 219.71 | 0.05 | 0.0 | 25.0 | 10.75 | 0.0 | 0.0 | 0.32 | 88.24 | 88.24 | 0.21 | -19.23 | -19.23 | 1.32 | -34.65 | 25.71 | 1.85 | -24.18 | 25.0 | -0.48 | -200.0 | -14.29 | 0.84 | -54.84 | 33.33 | 0.00 | 6.91 | -3.88 |
23Q1 (14) | 4.62 | 31.62 | 79.07 | 1.35 | 35.0 | -36.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.62 | -8.62 | -26.82 | -0.12 | -152.17 | -138.71 | 5.6 | -15.41 | -27.74 | 21.88 | -8.6 | 10.08 | 3.46 | -21.9 | -25.91 | 1.17 | -1.68 | -2.5 | 3.79 | 0.53 | 154.36 | 0.05 | 0.0 | 25.0 | 10.75 | 0.0 | 0.0 | 0.17 | 0.0 | 0 | 0.26 | 0.0 | 0 | 2.02 | -5.61 | 1.51 | 2.44 | -5.06 | 22.61 | -0.16 | 23.81 | 40.74 | 1.86 | -3.63 | 8.14 | 0.00 | 0.5 | -5.33 |
22Q4 (13) | 3.51 | 0.0 | 102.89 | 1.0 | 100.0 | -37.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.15 | -25.18 | -42.79 | 0.23 | -74.16 | -83.09 | 6.62 | -19.17 | -25.28 | 23.93 | -5.73 | 8.94 | 4.43 | -5.14 | -10.51 | 1.19 | -0.83 | 0.0 | 3.77 | -0.53 | 82.13 | 0.05 | 25.0 | 25.0 | 10.75 | 0.0 | 2.67 | 0.17 | 0.0 | 0 | 0.26 | 0.0 | 0 | 2.14 | 10.31 | 27.38 | 2.57 | 8.44 | 52.98 | -0.21 | 47.5 | 65.0 | 1.93 | 25.32 | 78.7 | 0.00 | -2.83 | -13.37 |
22Q3 (12) | 3.51 | 6.04 | -2.77 | 0.5 | -72.07 | -79.76 | 0.01 | -98.67 | -98.84 | 0 | 0 | 0 | 8.22 | 46.52 | -23.82 | 0.89 | 584.62 | 161.76 | 8.19 | 39.52 | -13.42 | 25.39 | 50.64 | 3.35 | 4.67 | -12.38 | 0.0 | 1.2 | 3.45 | 0 | 3.79 | 176.64 | 8.29 | 0.04 | 0.0 | -60.0 | 10.75 | 0.0 | 11.17 | 0.17 | 0.0 | 0 | 0.26 | 0.0 | 0 | 1.94 | 84.76 | 506.25 | 2.37 | 60.14 | 640.62 | -0.4 | 4.76 | 40.3 | 1.54 | 144.44 | 540.0 | 0.00 | -7.93 | -99.29 |
22Q2 (11) | 3.31 | 28.29 | 11.82 | 1.79 | -15.57 | -28.97 | 0.75 | -12.79 | -57.14 | 0 | 0 | 0 | 5.61 | -26.95 | -42.64 | 0.13 | -58.06 | 1400.0 | 5.87 | -24.26 | -33.6 | 16.85 | -15.19 | -31.42 | 5.33 | 14.13 | 17.66 | 1.16 | -3.33 | 0 | 1.37 | -8.05 | -52.76 | 0.04 | 0.0 | -60.0 | 10.75 | 0.0 | 11.17 | 0.17 | 0 | 21.43 | 0.26 | 0 | 62.5 | 1.05 | -47.24 | 428.12 | 1.48 | -25.63 | 7500.0 | -0.42 | -55.56 | 20.75 | 0.63 | -63.37 | 174.12 | 0.00 | 5.3 | -99.23 |
22Q1 (10) | 2.58 | 49.13 | 2.79 | 2.12 | 31.68 | 6.0 | 0.86 | 0.0 | -53.51 | 0 | 0 | 0 | 7.68 | -28.56 | -14.76 | 0.31 | -77.21 | 210.0 | 7.75 | -12.53 | -9.78 | 19.87 | -9.55 | -23.91 | 4.67 | -5.66 | 4.94 | 1.2 | 0.84 | 0 | 1.49 | -28.02 | -51.31 | 0.04 | 0.0 | -63.64 | 10.75 | 2.67 | 11.17 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 1.99 | 18.45 | 741.94 | 1.99 | 18.45 | 20000.0 | -0.27 | 55.0 | 30.77 | 1.72 | 59.26 | 345.71 | 0.00 | -8.03 | -99.26 |
21Q4 (9) | 1.73 | -52.08 | -44.9 | 1.61 | -34.82 | -23.33 | 0.86 | 0.0 | -54.97 | 0 | 0 | 0 | 10.75 | -0.37 | 20.38 | 1.36 | 300.0 | 3500.0 | 8.86 | -6.34 | 4.24 | 21.97 | -10.57 | -24.07 | 4.95 | 6.0 | 15.12 | 1.19 | 0 | 0 | 2.07 | -40.86 | 31.01 | 0.04 | -60.0 | -63.64 | 10.47 | 8.27 | 8.27 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 1.68 | 425.0 | 509.76 | 1.68 | 425.0 | 1627.27 | -0.6 | 10.45 | -71.43 | 1.08 | 408.57 | 242.11 | 0.00 | -99.2 | -99.17 |
21Q3 (8) | 3.61 | 21.96 | 8.08 | 2.47 | -1.98 | 21.08 | 0.86 | -50.86 | -54.5 | 0 | 0 | 0 | 10.79 | 10.33 | 30.79 | 0.34 | 3500.0 | 1233.33 | 9.46 | 7.01 | 21.59 | 24.57 | -0.04 | -10.45 | 4.67 | 3.09 | 36.15 | 0 | 0 | 0 | 3.5 | 20.69 | 113.41 | 0.1 | 0.0 | 0.0 | 9.67 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | 0.32 | 200.0 | 268.42 | 0.32 | 1700.0 | 740.0 | -0.67 | -26.42 | -42.55 | -0.35 | 58.82 | 46.97 | 0.20 | -0.7 | 9.57 |
21Q2 (7) | 2.96 | 17.93 | -22.51 | 2.52 | 26.0 | 28.57 | 1.75 | -5.41 | 288.89 | 0 | 0 | 0 | 9.78 | 8.55 | 45.97 | -0.01 | -110.0 | 83.33 | 8.84 | 2.91 | 33.74 | 24.58 | -5.9 | 0 | 4.53 | 1.8 | 57.84 | 0 | 0 | 0 | 2.9 | -5.23 | 17.41 | 0.1 | -9.09 | -9.09 | 9.67 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.16 | 0.0 | 0 | -0.32 | -3.23 | -88.24 | -0.02 | -100.0 | 33.33 | -0.53 | -35.9 | -20.45 | -0.85 | -21.43 | -39.34 | 0.21 | 1.27 | 11.24 |
21Q1 (6) | 2.51 | -20.06 | -38.93 | 2.0 | -4.76 | 1.01 | 1.85 | -3.14 | 585.19 | 0 | 0 | 0 | 9.01 | 0.9 | 63.82 | 0.1 | 350.0 | 138.46 | 8.59 | 1.06 | 42.69 | 26.12 | -9.73 | 0 | 4.45 | 3.49 | 52.4 | 0 | 0 | 0 | 3.06 | 93.67 | 61.05 | 0.11 | 0.0 | 0.0 | 9.67 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.16 | 0.0 | 0 | -0.31 | 24.39 | -210.0 | -0.01 | 90.91 | -125.0 | -0.39 | -11.43 | 13.33 | -0.7 | 7.89 | -27.27 | 0.20 | 3.44 | 0.32 |
20Q4 (5) | 3.14 | -5.99 | -42.49 | 2.1 | 2.94 | 11.11 | 1.91 | 1.06 | 1810.0 | 0 | 0 | 0 | 8.93 | 8.24 | 12.9 | -0.04 | -33.33 | -200.0 | 8.5 | 9.25 | 13.48 | 28.93 | 5.46 | 0 | 4.3 | 25.36 | 67.97 | 0 | 0 | 0 | 1.58 | -3.66 | 3.95 | 0.11 | 10.0 | 0.0 | 9.67 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.16 | 0 | 0 | -0.41 | -115.79 | -356.25 | -0.11 | -120.0 | -136.67 | -0.35 | 25.53 | -105.88 | -0.76 | -15.15 | -7500.0 | 0.20 | 5.34 | 5.3 |
20Q3 (4) | 3.34 | -12.57 | 0.0 | 2.04 | 4.08 | 0.0 | 1.89 | 320.0 | 0.0 | 0 | 0 | 0.0 | 8.25 | 23.13 | 0.0 | -0.03 | 50.0 | 0.0 | 7.78 | 17.7 | 0.0 | 27.43 | 0 | 0.0 | 3.43 | 19.51 | 0.0 | 0 | 0 | 0.0 | 1.64 | -33.6 | 0.0 | 0.1 | -9.09 | 0.0 | 9.67 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.19 | -11.76 | 0.0 | -0.05 | -66.67 | 0.0 | -0.47 | -6.82 | 0.0 | -0.66 | -8.2 | 0.0 | 0.19 | 0.82 | 0.0 |