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) | 1.03 | -38.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -74.73 | -0.76 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -89.47 | 3.3 | -1.49 | 0 | 0 | 0 | 0 | -2.22 | 0 | -2.22 | 0 | -0.16 | 0 | -2.38 | 0 | 0.00 | 0 |
2022 (9) | 1.68 | -34.88 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 0.91 | -73.47 | -1.56 | 0 | 0.06 | -78.57 | 6.59 | -19.23 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0.19 | -64.15 | 3.35 | -0.59 | 0 | 0 | 0 | 0 | -1.74 | 0 | -1.74 | 0 | -0.26 | 0 | -2.0 | 0 | 0.07 | 80.14 |
2021 (8) | 2.58 | -4.8 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 3.43 | -57.02 | -1.6 | 0 | 0.28 | -75.44 | 8.16 | -42.86 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 0.53 | -84.55 | 3.37 | 4.66 | 0.05 | -28.57 | 0.2 | 233.33 | -1.34 | 0 | -1.09 | 0 | -1.14 | 0 | -2.48 | 0 | 0.04 | 66.93 |
2020 (7) | 2.71 | 85.62 | 0 | 0 | 0.01 | -66.67 | 0 | 0 | 7.98 | 68.35 | 0.23 | -20.69 | 1.14 | 0.88 | 14.29 | -40.08 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 3.43 | 7.19 | 3.22 | 0.0 | 0.07 | 0 | 0.06 | 0 | 0.38 | 31.03 | 0.51 | 75.86 | -0.2 | 0 | 0.18 | -21.74 | 0.02 | 7.59 |
2019 (6) | 1.46 | 317.14 | 0 | 0 | 0.03 | -57.14 | 0 | 0 | 4.74 | 1085.0 | 0.29 | 0 | 1.13 | 1030.0 | 23.84 | -4.64 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 3.2 | 461.4 | 3.22 | 98.77 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0.29 | 0 | -0.06 | 0 | 0.23 | 0 | 0.02 | -87.29 |
2018 (5) | 0.35 | -35.19 | 0 | 0 | 0.07 | -22.22 | 0 | 0 | 0.4 | -34.43 | -0.22 | 0 | 0.1 | 150.0 | 25.00 | 281.25 | 0 | 0 | 0 | 0 | 0.02 | -77.78 | 0.57 | 0 | 1.62 | -28.32 | 0 | 0 | 0 | 0 | -0.92 | 0 | -0.92 | 0 | 0 | 0 | -0.92 | 0 | 0.18 | 0 |
2017 (4) | 0.54 | 50.0 | 0.02 | -91.67 | 0.09 | -40.0 | 0 | 0 | 0.61 | -46.49 | -0.69 | 0 | 0.04 | -77.78 | 6.56 | -58.47 | 0 | 0 | 0 | 0 | 0.09 | -55.0 | 0 | 0 | 2.26 | 15.9 | 0 | 0 | 0 | 0 | -1.51 | 0 | -1.51 | 0 | 0 | 0 | -1.51 | 0 | 0.00 | 0 |
2016 (3) | 0.36 | -52.0 | 0.24 | -57.14 | 0.15 | -54.55 | 0 | 0 | 1.14 | -2.56 | -1.25 | 0 | 0.18 | -35.71 | 15.79 | -34.02 | 0.23 | -11.54 | 0 | 0 | 0.2 | -48.72 | 0.27 | 0 | 1.95 | 30.0 | 0.12 | 0.0 | 0 | 0 | -2.37 | 0 | -2.25 | 0 | 0 | 0 | -2.37 | 0 | 0.00 | 0 |
2015 (2) | 0.75 | 10.29 | 0.56 | -52.54 | 0.33 | -8.33 | 0 | 0 | 1.17 | -35.71 | -0.94 | 0 | 0.28 | -37.78 | 23.93 | -3.21 | 0.26 | -35.0 | 0 | 0 | 0.39 | 25.81 | 0 | 0 | 1.5 | -28.91 | 0.12 | 0.0 | 0 | 0 | -1.12 | 0 | -1.0 | 0 | 0 | 0 | -1.12 | 0 | 0.00 | 0 |
2014 (1) | 0.68 | -26.88 | 1.18 | -8.53 | 0.36 | -50.0 | 0 | 0 | 1.82 | -50.54 | -1.25 | 0 | 0.45 | -55.0 | 24.73 | -9.01 | 0.4 | -6.98 | 0 | 0 | 0.31 | -54.41 | 0 | 0 | 2.11 | -45.05 | 0.12 | 0.0 | 0 | 0 | -1.8 | 0 | -1.67 | 0 | 0 | 0 | -1.8 | 0 | 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) | 0.73 | -10.98 | -38.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.08 | 33.33 | -14.29 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 3.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.37 | -3.49 | -13.94 | -2.37 | -3.49 | -13.94 | -0.15 | -7.14 | 0.0 | -2.52 | -3.7 | -13.0 | 0.00 | 0 | 0 |
24Q2 (19) | 0.82 | -7.87 | -30.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.12 | -50.0 | 60.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 3.3 | 0.0 | -0.3 | 0 | 0 | 0 | 0 | 0 | 0 | -2.29 | 0.43 | -13.93 | -2.29 | 0.43 | -13.93 | -0.14 | 6.67 | 22.22 | -2.43 | 0.82 | -10.96 | 0.00 | 0 | 0 |
24Q1 (18) | 0.89 | -13.59 | -37.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.08 | 42.86 | 68.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 3.3 | 0.0 | -0.3 | 0 | 0 | 0 | 0 | 0 | 0 | -2.3 | -3.6 | -15.58 | -2.3 | -3.6 | -15.58 | -0.15 | 6.25 | 34.78 | -2.45 | -2.94 | -10.36 | 0.00 | 0 | 0 |
23Q4 (17) | 1.03 | -12.71 | -38.69 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.14 | -100.0 | 50.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -89.47 | 3.3 | 0.0 | -1.49 | 0 | 0 | 0 | 0 | 0 | 0 | -2.22 | -6.73 | -27.59 | -2.22 | -6.73 | -27.59 | -0.16 | -6.67 | 38.46 | -2.38 | -6.73 | -19.0 | 0.00 | 0 | -100.0 |
23Q3 (16) | 1.18 | 0.0 | -38.86 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | -0.07 | 76.67 | 83.33 | 0.05 | -54.55 | 25.0 | 17.24 | -29.47 | 503.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -93.33 | 3.3 | -0.3 | -1.79 | 0 | 0 | 0 | 0 | 0 | 0 | -2.08 | -3.48 | -43.45 | -2.08 | -3.48 | -43.45 | -0.15 | 16.67 | 70.0 | -2.23 | -1.83 | -14.36 | 0.00 | 0 | -100.0 |
23Q2 (15) | 1.18 | -17.48 | -48.25 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.04 | -122.22 | -126.67 | -0.3 | -20.0 | 21.05 | 0.11 | 22.22 | 175.0 | 24.44 | 73.83 | 1171.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -95.56 | 3.31 | 0.0 | -1.49 | 0 | 0 | 0 | 0 | 0 | 0 | -2.01 | -1.01 | -95.15 | -2.01 | -1.01 | -95.15 | -0.18 | 21.74 | 74.65 | -2.19 | 1.35 | -25.86 | 0.00 | 0 | -100.0 |
23Q1 (14) | 1.43 | -14.88 | -42.34 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.18 | 20.0 | -58.14 | -0.25 | 10.71 | 46.81 | 0.09 | 50.0 | -50.0 | 14.06 | 108.59 | 115.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.02 | -89.47 | -95.83 | 3.31 | -1.19 | -1.78 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.99 | -14.37 | -9.94 | -1.99 | -14.37 | -27.56 | -0.23 | 11.54 | 75.79 | -2.22 | -11.0 | 19.57 | 0.00 | -100.0 | -100.0 |
22Q4 (13) | 1.68 | -12.95 | -34.88 | 0 | -100.0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.15 | -6.25 | -77.27 | -0.28 | 33.33 | 73.58 | 0.06 | 50.0 | -78.57 | 6.74 | 135.96 | -17.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 0.19 | -36.67 | -64.15 | 3.35 | -0.3 | -0.59 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.74 | -20.0 | -29.85 | -1.74 | -20.0 | -59.63 | -0.26 | 48.0 | 77.19 | -2.0 | -2.56 | 19.35 | 0.07 | 19.17 | 80.14 |
22Q3 (12) | 1.93 | -15.35 | -27.99 | 0.01 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.16 | 6.67 | -80.95 | -0.42 | -10.53 | -16.67 | 0.04 | 0.0 | -91.67 | 2.86 | 48.57 | -72.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 0.3 | -33.33 | -77.94 | 3.36 | 0.0 | 4.35 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.45 | -40.78 | -417.86 | -1.45 | -40.78 | -4733.33 | -0.5 | 29.58 | -108.33 | -1.95 | -12.07 | -275.0 | 0.06 | 17.06 | 86.35 |
22Q2 (11) | 2.28 | -8.06 | -18.86 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.15 | -65.12 | -81.93 | -0.38 | 19.15 | -40.74 | 0.04 | -77.78 | -91.11 | 1.92 | -70.51 | -73.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 0.45 | -6.25 | -73.05 | 3.36 | -0.3 | 4.35 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -1.03 | 43.09 | -1571.43 | -1.03 | 33.97 | -421.88 | -0.71 | 25.26 | -195.83 | -1.74 | 36.96 | -923.53 | 0.05 | 8.8 | 73.6 |
22Q1 (10) | 2.48 | -3.88 | -12.37 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.43 | -34.85 | -60.91 | -0.47 | 55.66 | -622.22 | 0.18 | -35.71 | -64.0 | 6.52 | -20.11 | -3.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 0.48 | -9.43 | -76.7 | 3.37 | 0.0 | 4.66 | 0.05 | 0.0 | -28.57 | 0.2 | 0.0 | 233.33 | -1.81 | -35.07 | -485.11 | -1.56 | -43.12 | -360.0 | -0.95 | 16.67 | -375.0 | -2.76 | -11.29 | -1122.22 | 0.05 | 18.69 | 85.2 |
21Q4 (9) | 2.58 | -3.73 | -4.8 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.66 | -21.43 | -64.89 | -1.06 | -194.44 | -457.89 | 0.28 | -41.67 | -75.44 | 8.16 | -20.92 | -42.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 0.53 | -61.03 | -84.55 | 3.37 | 4.66 | 4.66 | 0.05 | 0.0 | -28.57 | 0.2 | 0.0 | 233.33 | -1.34 | -378.57 | -452.63 | -1.09 | -3533.33 | -313.73 | -1.14 | -375.0 | -470.0 | -2.48 | -376.92 | -1477.78 | 0.04 | 23.28 | 66.93 |
21Q3 (8) | 2.68 | -4.63 | -5.96 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.84 | 1.2 | -64.41 | -0.36 | -33.33 | -233.33 | 0.48 | 6.67 | -62.79 | 10.32 | 41.53 | -19.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 1.36 | -18.56 | -55.12 | 3.22 | 0.0 | 0.0 | 0.05 | 0.0 | 66.67 | 0.2 | 0.0 | 233.33 | -0.28 | -500.0 | -145.9 | -0.03 | -109.38 | -104.29 | -0.24 | 0.0 | -60.0 | -0.52 | -205.88 | -213.04 | 0.03 | 9.05 | 30.65 |
21Q2 (7) | 2.81 | -0.71 | -21.29 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.83 | -24.55 | -59.9 | -0.27 | -400.0 | -155.1 | 0.45 | -10.0 | -55.45 | 7.29 | 8.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 1.67 | -18.93 | -45.6 | 3.22 | 0.0 | 0.0 | 0.05 | -28.57 | 0 | 0.2 | 233.33 | 0 | 0.07 | -85.11 | 0 | 0.32 | -46.67 | -25.58 | -0.24 | -20.0 | -140.0 | -0.17 | -162.96 | -70.0 | 0.03 | 16.07 | 24.72 |
21Q1 (6) | 2.83 | 4.43 | 25.78 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.1 | -41.49 | -34.13 | 0.09 | 147.37 | 125.71 | 0.5 | -56.14 | 8.7 | 6.75 | -52.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 2.06 | -39.94 | -33.55 | 3.22 | 0.0 | 0.0 | 0.07 | 0.0 | 0 | 0.06 | 0.0 | 0 | 0.47 | 23.68 | 0 | 0.6 | 17.65 | 1100.0 | -0.2 | 0.0 | -400.0 | 0.27 | 50.0 | 775.0 | 0.03 | 6.98 | -2.87 |
20Q4 (5) | 2.71 | -4.91 | 85.62 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 1.88 | -20.34 | -53.23 | -0.19 | -170.37 | -152.78 | 1.14 | -11.63 | 0.88 | 14.29 | 12.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 3.43 | 13.2 | 15.49 | 3.22 | 0.0 | 0.0 | 0.07 | 133.33 | 0 | 0.06 | 0.0 | 0 | 0.38 | -37.7 | 31.03 | 0.51 | -27.14 | 75.86 | -0.2 | -33.33 | -233.33 | 0.18 | -60.87 | -21.74 | 0.02 | -3.51 | 7.59 |
20Q3 (4) | 2.85 | -20.17 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.36 | 14.01 | 0.0 | 0.27 | -44.9 | 0.0 | 1.29 | 27.72 | 0.0 | 12.75 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 3.03 | -1.3 | 0.0 | 3.22 | 0.0 | 0.0 | 0.03 | 0 | 0.0 | 0.06 | 0 | 0.0 | 0.61 | 0 | 0.0 | 0.7 | 62.79 | 0.0 | -0.15 | -50.0 | 0.0 | 0.46 | 560.0 | 0.0 | 0.03 | 4.09 | 0.0 |