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 | |||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | 2.09 | -70.31 | 30.1 | -17.19 | 8.51 | 1710.64 | 0 | 0 | 129.31 | 2.25 | -53.58 | 0 | 13.32 | -5.73 | 10.30 | -7.8 | 1.25 | -50.79 | 1.42 | -5.33 | 40.62 | 55.33 | 79.84 | -15.72 | 431.72 | 0.0 | 0 | 0 | 0 | 0 | -191.16 | 0 | -191.16 | 0 | 0 | 0 | -191.16 | 0 | 0.00 | 0 |
2021 (9) | 7.04 | -88.01 | 36.35 | 205.46 | 0.47 | 0 | 0 | 0 | 126.47 | -6.92 | -53.74 | 0 | 14.13 | -12.89 | 11.17 | -6.41 | 2.54 | 47.67 | 1.5 | -26.83 | 26.15 | 0 | 94.73 | -10.17 | 431.72 | 13.1 | 0 | 0 | 0 | 0 | -137.89 | 0 | -137.89 | 0 | 0 | 0 | -137.89 | 0 | 0.00 | 0 |
2020 (8) | 58.72 | -28.43 | 11.9 | -23.23 | 0 | 0 | 0 | 0 | 135.87 | -4.63 | -58.28 | 0 | 16.22 | 4.98 | 11.94 | 10.08 | 1.72 | -55.32 | 2.05 | 0 | 0 | 0 | 105.45 | -5.61 | 381.72 | 0.0 | 0 | 0 | 0 | 0 | -84.32 | 0 | -84.32 | 0 | 0 | 0 | -84.32 | 0 | 0.00 | 0 |
2019 (7) | 82.04 | 718.76 | 15.5 | 37.17 | 0 | 0 | 0 | 0 | 142.46 | -2.2 | -52.0 | 0 | 15.45 | -1.78 | 10.85 | 0.43 | 3.85 | -41.04 | 0 | 0 | 0 | 0 | 111.72 | -7.88 | 381.72 | -11.19 | 0 | 0 | 0 | 0 | -26.04 | 0 | -26.04 | 0 | 0 | 0 | -26.04 | 0 | 0.01 | 41.11 |
2018 (6) | 10.02 | -63.58 | 11.3 | 0 | 0 | 0 | 0 | 0 | 145.66 | 6.27 | -32.94 | 0 | 15.73 | -10.62 | 10.80 | -15.9 | 6.53 | 146.42 | 0 | 0 | 0 | 0 | 121.28 | -3.98 | 429.82 | 0.0 | 5.35 | 0.0 | 0 | 0 | -195.56 | 0 | -190.21 | 0 | 0 | 0 | -195.56 | 0 | 0.00 | 31.58 |
2017 (5) | 27.51 | -56.21 | 0 | 0 | 0 | 0 | 0 | 0 | 137.07 | -3.15 | -40.12 | 0 | 17.6 | -11.47 | 12.84 | -8.59 | 2.65 | 29.27 | 0 | 0 | 0 | 0 | 126.31 | -4.18 | 429.82 | -0.06 | 5.35 | 0.0 | 0 | 0 | -192.86 | 0 | -187.51 | 0 | 0 | 0 | -192.86 | 0 | 0.00 | -10.46 |
2016 (4) | 62.82 | -39.83 | 0 | 0 | 0 | 0 | 0 | 0 | 141.53 | -4.69 | -51.29 | 0 | 19.88 | 44.37 | 14.05 | 51.47 | 2.05 | -30.98 | 0 | 0 | 0 | 0 | 131.82 | 7.56 | 430.06 | 0.0 | 5.35 | 0.0 | 0 | 0 | -151.98 | 0 | -146.63 | 0 | 0 | 0 | -151.98 | 0 | 0.00 | 10.47 |
2015 (3) | 104.4 | -37.35 | 0 | 0 | 0 | 0 | 0 | 0 | 148.49 | -8.92 | -16.01 | 0 | 13.77 | -9.29 | 9.27 | -0.41 | 2.97 | -46.68 | 0.16 | -30.43 | 0 | 0 | 122.56 | 62.27 | 430.06 | 10.6 | 5.35 | 0.0 | 0 | 0 | -100.71 | 0 | -95.36 | 0 | 0 | 0 | -100.71 | 0 | 0.00 | 0 |
2014 (2) | 166.64 | 184.17 | 0 | 0 | 0 | 0 | 0 | 0 | 163.03 | -18.99 | -84.12 | 0 | 15.18 | -14.29 | 9.31 | 5.81 | 5.57 | 225.73 | 0.23 | -23.33 | 0 | 0 | 75.53 | -25.72 | 388.85 | 17.63 | 5.35 | 47.38 | 0 | 0 | -83.82 | 0 | -78.47 | 0 | 0 | 0 | -83.82 | 0 | 0.00 | 0 |
2013 (1) | 58.64 | -44.74 | 0 | 0 | 0 | 0 | 0 | 0 | 201.25 | -21.73 | 18.43 | -44.19 | 17.71 | -25.12 | 8.80 | -4.33 | 1.71 | -25.33 | 0.3 | 0 | 0 | 0 | 101.68 | 135.32 | 330.56 | 0.66 | 3.63 | 255.88 | 0 | 0 | 17.24 | -29.32 | 20.87 | -17.87 | 0 | 0 | 17.24 | -29.32 | 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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23Q3 (20) | 1.69 | -74.36 | 2.42 | 29.95 | -3.39 | 19.56 | 13.57 | -0.73 | 136.82 | 0 | 0 | 0 | 26.39 | -7.18 | -15.01 | -11.12 | 4.14 | 4.88 | 11.53 | -1.96 | -2.04 | 9.79 | 1.92 | 7.3 | 0.25 | -34.21 | -77.48 | 1.35 | 3.05 | -3.57 | 42.73 | -7.17 | 10.13 | 74.33 | -2.33 | 1.67 | 431.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -226.46 | -5.16 | -26.11 | -226.46 | -5.16 | -26.11 | 0 | 0 | 0 | -226.46 | -5.16 | -26.11 | 0.00 | 0 | 0 |
23Q2 (19) | 6.59 | 317.09 | -17.21 | 31.0 | 43.85 | 61.04 | 13.67 | 0.0 | 269.46 | 0 | 0 | 0 | 28.43 | -5.14 | -14.26 | -11.6 | 7.79 | 16.61 | 11.76 | -0.25 | -9.26 | 9.60 | 3.6 | -3.6 | 0.38 | -75.8 | -79.12 | 1.31 | -1.5 | -6.43 | 46.03 | -6.88 | 11.67 | 76.1 | -1.97 | 1.71 | 431.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -215.34 | -5.69 | -28.27 | -215.34 | -5.69 | -28.27 | 0 | 0 | 0 | -215.34 | -5.69 | -28.27 | 0.00 | 0 | 0 |
23Q1 (18) | 1.58 | -24.4 | -38.52 | 21.55 | -28.41 | -12.04 | 13.67 | 60.63 | 1471.26 | 0 | 0 | 0 | 29.97 | -9.29 | -6.55 | -12.58 | -5.8 | 21.77 | 11.79 | -11.49 | -7.24 | 9.27 | -10.03 | -6.61 | 1.57 | 25.6 | 12.95 | 1.33 | -6.34 | -3.62 | 49.43 | 21.69 | 18.08 | 77.63 | -2.77 | -16.49 | 431.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -203.74 | -6.58 | -32.32 | -203.74 | -6.58 | -32.32 | 0 | 0 | 0 | -203.74 | -6.58 | -32.32 | 0.00 | 0 | 0 |
22Q4 (17) | 2.09 | 26.67 | -70.31 | 30.1 | 20.16 | -17.19 | 8.51 | 48.52 | 1710.64 | 0 | 0 | 0 | 33.04 | 6.41 | 0.79 | -11.89 | -1.71 | 6.23 | 13.32 | 13.17 | -5.73 | 10.30 | 12.94 | -7.8 | 1.25 | 12.61 | -50.79 | 1.42 | 1.43 | -5.33 | 40.62 | 4.69 | 55.33 | 79.84 | 9.21 | -15.72 | 431.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -191.16 | -6.45 | -38.63 | -191.16 | -6.45 | -38.63 | 0 | 0 | 0 | -191.16 | -6.45 | -38.63 | 0.00 | 0 | 0 |
22Q3 (16) | 1.65 | -79.27 | -84.27 | 25.05 | 30.13 | -34.08 | 5.73 | 54.86 | 253.7 | 0 | 0 | 0 | 31.05 | -6.36 | -3.33 | -11.69 | 15.96 | 18.93 | 11.77 | -9.18 | -21.06 | 9.12 | -8.43 | -21.15 | 1.11 | -39.01 | -35.47 | 1.4 | 0.0 | 0.72 | 38.8 | -5.87 | 1031.2 | 73.11 | -2.29 | -24.7 | 431.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -179.58 | -6.97 | -43.23 | -179.58 | -6.97 | -43.23 | 0 | 0 | 0 | -179.58 | -6.97 | -43.23 | 0.00 | 0 | 0 |
22Q2 (15) | 7.96 | 209.73 | -83.39 | 19.25 | -21.43 | -2.04 | 3.7 | 325.29 | 18400.0 | 0 | 0 | 0 | 33.16 | 3.4 | 6.59 | -13.91 | 13.5 | -11.64 | 12.96 | 1.97 | -2.85 | 9.96 | 0.36 | -3.52 | 1.82 | 30.94 | -4.21 | 1.4 | 1.45 | -23.91 | 41.22 | -1.53 | 137300.0 | 74.82 | -19.51 | -25.05 | 431.72 | 0.0 | 13.1 | 0 | 0 | 0 | 0 | 0 | 0 | -167.88 | -9.03 | -51.3 | -167.88 | -9.03 | -51.3 | 0 | 0 | 0 | -167.88 | -9.03 | -51.3 | 0.00 | 0 | 0 |
22Q1 (14) | 2.57 | -63.49 | -95.42 | 24.5 | -32.6 | 29.63 | 0.87 | 85.11 | 0 | 0 | 0 | 0 | 32.07 | -2.17 | 5.25 | -16.08 | -26.81 | -13.4 | 12.71 | -10.05 | -8.3 | 9.92 | -11.17 | -5.08 | 1.39 | -45.28 | -36.24 | 1.38 | -8.0 | -30.3 | 41.86 | 60.08 | 0 | 92.96 | -1.87 | -9.43 | 431.72 | 0.0 | 13.1 | 0 | 0 | 0 | 0 | 0 | 0 | -153.98 | -11.67 | -56.32 | -153.98 | -11.67 | -56.32 | 0 | 0 | 0 | -153.98 | -11.67 | -56.32 | 0.00 | 0 | 0 |
21Q4 (13) | 7.04 | -32.89 | -88.01 | 36.35 | -4.34 | 205.46 | 0.47 | -70.99 | 0 | 0 | 0 | 0 | 32.78 | 2.05 | -6.93 | -12.68 | 12.07 | 15.75 | 14.13 | -5.23 | -12.89 | 11.17 | -3.4 | -6.42 | 2.54 | 47.67 | 47.67 | 1.5 | 7.91 | -26.83 | 26.15 | 662.39 | 0 | 94.73 | -2.43 | -10.17 | 431.72 | 0.0 | 13.1 | 0 | 0 | 0 | 0 | 0 | 0 | -137.89 | -9.98 | -63.53 | -137.89 | -9.98 | -63.53 | 0 | 0 | 0 | -137.89 | -9.98 | -63.53 | 0.00 | 0 | 0 |
21Q3 (12) | 10.49 | -78.11 | -83.31 | 38.0 | 93.38 | 165.73 | 1.62 | 8000.0 | 0 | 0 | 0 | 0 | 32.12 | 3.25 | -0.96 | -14.42 | -15.73 | -1.26 | 14.91 | 11.77 | 14.96 | 11.57 | 12.04 | 22.72 | 1.72 | -9.47 | 32.31 | 1.39 | -24.46 | -26.46 | 3.43 | 11333.33 | 0 | 97.09 | -2.74 | -9.78 | 431.72 | 13.1 | 13.1 | 0 | 0 | 0 | 0 | 0 | 0 | -125.38 | -13.0 | -80.98 | -125.38 | -13.0 | -80.98 | 0 | 0 | 0 | -125.38 | -13.0 | -80.98 | 0.00 | 0 | 0 |
21Q2 (11) | 47.92 | -14.67 | -26.11 | 19.65 | 3.97 | 78.64 | 0.02 | 0 | 0 | 0 | 0 | 0 | 31.11 | 2.1 | -9.72 | -12.46 | 12.13 | 17.81 | 13.34 | -3.75 | -2.2 | 10.32 | -1.26 | 7.65 | 1.9 | -12.84 | 11.11 | 1.84 | -7.07 | -10.68 | 0.03 | 0 | 0 | 99.83 | -2.74 | -9.48 | 381.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -110.96 | -12.65 | -101.64 | -110.96 | -12.65 | -101.64 | 0 | 0 | 0 | -110.96 | -12.65 | -101.64 | 0.00 | 0 | 0 |
21Q1 (10) | 56.16 | -4.36 | -23.73 | 18.9 | 58.82 | 40.52 | 0 | 0 | 0 | 0 | 0 | 0 | 30.47 | -13.49 | -9.75 | -14.18 | 5.78 | -2.53 | 13.86 | -14.55 | -7.91 | 10.45 | -12.43 | -1.72 | 2.18 | 26.74 | -2.68 | 1.98 | -3.41 | 0 | 0 | 0 | 0 | 102.64 | -2.66 | -9.3 | 381.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -98.5 | -16.82 | -147.05 | -98.5 | -16.82 | -147.05 | 0 | 0 | 0 | -98.5 | -16.82 | -147.05 | 0.00 | 0 | -100.0 |
20Q4 (9) | 58.72 | -6.56 | -28.43 | 11.9 | -16.78 | -23.23 | 0 | 0 | 0 | 0 | 0 | 0 | 35.22 | 8.6 | -4.73 | -15.05 | -5.69 | -18.32 | 16.22 | 25.06 | 4.98 | 11.94 | 26.67 | 10.08 | 1.72 | 32.31 | -55.32 | 2.05 | 8.47 | 0 | 0 | 0 | 0 | 105.45 | -2.02 | -5.61 | 381.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -84.32 | -21.71 | -223.81 | -84.32 | -21.71 | -223.81 | 0 | 0 | 0 | -84.32 | -21.71 | -223.81 | 0.00 | 0 | -100.0 |
20Q3 (8) | 62.84 | -3.1 | 392.86 | 14.3 | 30.0 | -68.19 | 0 | 0 | 0 | 0 | 0 | 0 | 32.43 | -5.89 | -12.49 | -14.24 | 6.07 | -6.59 | 12.97 | -4.91 | -23.16 | 9.42 | -1.71 | -20.32 | 1.3 | -23.98 | -63.99 | 1.89 | -8.25 | 0 | 0 | 0 | 0 | 107.62 | -2.41 | -6.05 | 381.72 | 0.0 | -11.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | -69.28 | -25.89 | 70.5 | -69.28 | -25.89 | 69.81 | 0 | 0 | 0 | -69.28 | -25.89 | 70.5 | 0.00 | 0 | -100.0 |
20Q2 (7) | 64.85 | -11.92 | 782.31 | 11.0 | -18.22 | -46.86 | 0 | 0 | 0 | 0 | 0 | 0 | 34.46 | 2.07 | 2.29 | -15.16 | -9.62 | -15.55 | 13.64 | -9.37 | -12.62 | 9.59 | -9.86 | 0 | 1.71 | -23.66 | -63.77 | 2.06 | 0 | 0 | 0 | 0 | 0 | 110.28 | -2.55 | -5.96 | 381.72 | 0.0 | -11.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | -55.03 | -38.02 | 75.15 | -55.03 | -38.02 | 74.54 | 0 | 0 | 0 | -55.03 | -38.02 | 75.15 | 0.00 | -100.0 | -100.0 |
20Q1 (6) | 73.63 | -10.25 | 1045.1 | 13.45 | -13.23 | -21.35 | 0 | 0 | 0 | 0 | 0 | 0 | 33.76 | -8.68 | -2.82 | -13.83 | -8.73 | -8.05 | 15.05 | -2.59 | -7.61 | 10.64 | -1.91 | 0 | 2.24 | -41.82 | -57.33 | 0 | 0 | 0 | 0 | 0 | 0 | 113.17 | 1.3 | -5.31 | 381.72 | 0.0 | -11.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | -39.87 | -53.11 | 80.86 | -39.87 | -53.11 | 80.36 | 0 | 0 | 0 | -39.87 | -53.11 | 80.86 | 0.01 | 1.82 | 11.68 |
19Q4 (5) | 82.04 | 543.45 | 718.76 | 15.5 | -65.52 | 37.17 | 0 | 0 | 0 | 0 | 0 | 0 | 36.97 | -0.24 | -0.67 | -12.72 | 4.79 | -20.23 | 15.45 | -8.47 | -1.78 | 10.85 | -8.31 | 0 | 3.85 | 6.65 | -41.04 | 0 | 0 | 0 | 0 | 0 | 0 | 111.72 | -2.47 | -7.88 | 381.72 | -11.19 | -11.19 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -26.04 | 88.91 | 86.68 | -26.04 | 88.65 | 86.31 | 0 | 0 | 0 | -26.04 | 88.91 | 86.68 | 0.01 | -2.83 | 41.11 |
19Q3 (4) | 12.75 | 73.47 | 0.0 | 44.95 | 117.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 37.06 | 10.0 | 0.0 | -13.36 | -1.83 | 0.0 | 16.88 | 8.14 | 0.0 | 11.83 | 0 | 0.0 | 3.61 | -23.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 114.55 | -2.32 | 0.0 | 429.82 | 0.0 | 0.0 | 5.35 | 0.0 | 0.0 | 0 | 0 | 0.0 | -234.84 | -6.04 | 0.0 | -229.49 | -6.19 | 0.0 | 0 | 0 | 0.0 | -234.84 | -6.04 | 0.0 | 0.01 | 11.0 | 0.0 |