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) | 3.81 | -16.45 | 1.2 | 0.0 | 0 | 0 | 0 | 0 | 10.61 | -7.17 | 0.69 | -55.19 | 3.1 | 9.54 | 29.22 | 18.01 | 0.89 | -10.1 | 1.85 | 131.25 | 0 | 0 | 0.01 | 0.0 | 5.7 | 0.0 | 1.5 | 11.94 | 1.02 | -18.4 | 3.51 | 1.74 | 6.03 | -0.33 | -0.03 | 0 | 3.48 | 1.16 | 0.00 | 0 |
2022 (9) | 4.56 | 80.95 | 1.2 | -7.69 | 0 | 0 | 0 | 0 | 11.43 | 9.69 | 1.54 | 90.12 | 2.83 | 0.71 | 24.76 | -8.19 | 0.99 | 10.0 | 0.8 | -2.44 | 0 | 0 | 0.01 | 0.0 | 5.7 | 0.0 | 1.34 | 6.35 | 1.25 | 0.0 | 3.45 | 35.29 | 6.05 | 19.57 | -0.01 | 0 | 3.44 | 48.92 | 0.00 | 0 |
2021 (8) | 2.52 | -25.0 | 1.3 | 0 | 0 | 0 | 0 | 0 | 10.42 | 6.44 | 0.81 | 37.29 | 2.81 | 13.31 | 26.97 | 6.46 | 0.9 | 5.88 | 0.82 | 24.24 | 0 | 0 | 0.01 | 0.0 | 5.7 | 0.0 | 1.26 | 5.0 | 1.25 | -2.34 | 2.55 | 9.44 | 5.06 | 4.98 | -0.24 | 0 | 2.31 | 10.53 | 0.00 | 0 |
2020 (7) | 3.36 | 22.18 | 0 | 0 | 0 | 0 | 0 | 0 | 9.79 | -4.3 | 0.59 | -18.06 | 2.48 | -12.37 | 25.33 | -8.43 | 0.85 | -1.16 | 0.66 | -1.49 | 0 | 0 | 0.01 | 0.0 | 5.7 | 0.0 | 1.2 | 6.19 | 1.28 | 8.47 | 2.33 | -6.43 | 4.82 | 0.42 | -0.24 | 0 | 2.09 | -5.86 | 0.00 | 0 |
2019 (6) | 2.75 | 21.68 | 0 | 0 | 0 | 0 | 0 | 0 | 10.23 | 5.79 | 0.72 | 71.43 | 2.83 | -3.08 | 27.66 | -8.39 | 0.86 | 16.22 | 0.67 | -1.47 | 0 | 0 | 0.01 | -50.0 | 5.7 | 0.0 | 1.13 | 3.67 | 1.18 | 9.26 | 2.49 | 10.18 | 4.8 | 8.11 | -0.27 | 0 | 2.22 | 6.22 | 0.00 | 0 |
2018 (5) | 2.26 | 10.24 | 0.35 | 0 | 0 | 0 | 0 | 0 | 9.67 | -7.46 | 0.42 | -48.78 | 2.92 | -2.67 | 30.20 | 5.18 | 0.74 | 8.82 | 0.68 | 13.33 | 0 | 0 | 0.02 | 100.0 | 5.7 | 0.0 | 1.09 | 7.92 | 1.08 | 1.89 | 2.26 | -3.83 | 4.44 | 0.45 | -0.17 | 0 | 2.09 | -8.33 | 0.00 | 0 |
2017 (4) | 2.05 | 75.21 | 0 | 0 | 0 | 0 | 0 | 0 | 10.45 | 8.4 | 0.82 | 12.33 | 3.0 | -1.32 | 28.71 | -8.96 | 0.68 | -10.53 | 0.6 | 0.0 | 0 | 0 | 0.01 | 0 | 5.7 | 0.0 | 1.01 | 7.45 | 1.06 | 4.95 | 2.35 | 10.85 | 4.42 | 8.6 | -0.07 | 0 | 2.28 | 10.14 | 0.00 | 0 |
2016 (3) | 1.17 | -25.95 | 0 | 0 | 0 | 0 | 0 | 0 | 9.64 | 3.43 | 0.73 | 87.18 | 3.04 | 14.72 | 31.54 | 10.91 | 0.76 | -6.17 | 0.6 | -1.64 | 0 | 0 | 0 | 0 | 5.7 | 0.0 | 0.94 | 4.44 | 1.01 | 0.0 | 2.12 | 18.44 | 4.07 | 10.0 | -0.05 | 0 | 2.07 | 9.52 | 0.00 | 0 |
2015 (2) | 1.58 | 1.94 | 0.3 | 50.0 | 0 | 0 | 0 | 0 | 9.32 | -1.17 | 0.39 | -46.58 | 2.65 | 9.05 | 28.43 | 10.34 | 0.81 | -8.99 | 0.61 | -1.61 | 0 | 0 | 0 | 0 | 5.7 | 4.01 | 0.9 | 9.76 | 1.01 | 0.0 | 1.79 | -8.21 | 3.7 | -2.12 | 0.1 | -33.33 | 1.89 | -10.0 | 0.00 | 0 |
2014 (1) | 1.55 | -32.61 | 0.2 | -84.62 | 0 | 0 | 0 | 0 | 9.43 | 2.39 | 0.73 | -23.96 | 2.43 | -8.65 | 25.77 | -10.78 | 0.89 | 4.71 | 0.62 | 0.0 | 0 | 0 | 0 | 0 | 5.48 | 4.98 | 0.82 | 12.33 | 1.01 | -8.18 | 1.95 | 10.8 | 3.78 | 5.29 | 0.15 | 114.29 | 2.1 | 14.75 | 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) | 3.2 | -27.44 | -14.44 | 0.4 | -60.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.84 | 0.35 | 8.4 | 0.2 | -4.76 | -9.09 | 3.01 | 12.73 | 0.33 | 27.26 | 10.49 | -1.85 | 0.98 | 16.67 | 4.26 | 1.84 | -0.54 | -1.08 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 5.7 | 0.0 | 0.0 | 1.57 | 0.0 | 4.67 | 1.01 | 0.0 | -0.98 | 3.53 | 6.33 | 2.32 | 6.1 | 3.39 | 2.18 | -0.03 | 0.0 | 0.0 | 3.5 | 6.38 | 2.34 | 0.00 | 0 | 0 |
24Q2 (19) | 4.41 | 16.05 | 0.68 | 1.0 | -23.08 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.83 | 5.99 | 6.39 | 0.21 | -8.7 | 0.0 | 2.67 | -16.56 | 9.88 | 24.68 | -17.87 | 12.52 | 0.84 | -2.33 | -16.83 | 1.85 | 0.0 | 131.25 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.57 | 4.67 | 4.67 | 1.01 | -0.98 | -0.98 | 3.32 | -11.23 | 2.47 | 5.9 | -5.75 | 2.43 | -0.03 | 0.0 | -200.0 | 3.29 | -11.32 | 1.86 | 0.00 | 0 | 0 |
24Q1 (18) | 3.8 | -0.26 | -13.64 | 1.3 | 8.33 | 116.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.67 | -1.11 | 1.52 | 0.23 | 187.5 | 21.05 | 3.2 | 3.23 | 34.45 | 30.05 | 2.84 | 41.9 | 0.86 | -3.37 | -14.85 | 1.85 | 0.0 | 131.25 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.5 | 0.0 | 11.94 | 1.02 | 0.0 | -18.4 | 3.74 | 6.55 | 2.75 | 6.26 | 3.81 | 0.48 | -0.03 | 0.0 | -200.0 | 3.71 | 6.61 | 2.2 | 0.00 | 0 | 0 |
23Q4 (17) | 3.81 | 1.87 | -16.45 | 1.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.7 | 3.05 | -6.57 | 0.08 | -63.64 | -85.19 | 3.1 | 3.33 | 9.54 | 29.22 | 5.18 | 18.01 | 0.89 | -5.32 | -10.1 | 1.85 | -0.54 | 131.25 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.5 | 0.0 | 11.94 | 1.02 | 0.0 | -18.4 | 3.51 | 1.74 | 1.74 | 6.03 | 1.01 | -0.33 | -0.03 | 0.0 | -200.0 | 3.48 | 1.75 | 1.16 | 0.00 | 0 | 0 |
23Q3 (16) | 3.74 | -14.61 | 50.2 | 1.2 | 100.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.62 | -1.5 | -9.66 | 0.22 | 4.76 | -53.19 | 3.0 | 23.46 | 3.81 | 27.78 | 26.66 | 9.0 | 0.94 | -6.93 | 8.05 | 1.86 | 132.5 | 129.63 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.5 | 0.0 | 11.94 | 1.02 | 0.0 | -18.4 | 3.45 | 6.48 | 19.38 | 5.97 | 3.65 | 8.74 | -0.03 | -200.0 | 81.25 | 3.42 | 5.88 | 25.27 | 0.00 | 0 | 0 |
23Q2 (15) | 4.38 | -0.45 | 46.49 | 0.6 | 0.0 | -53.85 | 0 | 0 | 0 | 0 | 0 | 0 | 2.66 | 1.14 | -5.67 | 0.21 | 10.53 | -19.23 | 2.43 | 2.1 | -14.13 | 21.93 | 3.58 | -13.9 | 1.01 | 0.0 | 5.21 | 0.8 | 0.0 | -1.23 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.5 | 11.94 | 11.94 | 1.02 | -18.4 | -18.4 | 3.24 | -10.99 | 33.88 | 5.76 | -7.54 | 14.74 | -0.01 | 0.0 | 95.24 | 3.23 | -11.02 | 46.15 | 0.00 | 0 | 0 |
23Q1 (14) | 4.4 | -3.51 | 55.48 | 0.6 | -50.0 | -53.85 | 0 | 0 | 0 | 0 | 0 | 0 | 2.63 | -9.0 | -6.74 | 0.19 | -64.81 | -26.92 | 2.38 | -15.9 | -14.7 | 21.17 | -14.48 | -17.73 | 1.01 | 2.02 | 17.44 | 0.8 | 0.0 | -1.23 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.34 | 0.0 | 6.35 | 1.25 | 0.0 | 0.0 | 3.64 | 5.51 | 29.54 | 6.23 | 2.98 | 16.89 | -0.01 | 0.0 | 94.12 | 3.63 | 5.52 | 37.5 | 0.00 | 0 | 0 |
22Q4 (13) | 4.56 | 83.13 | 80.95 | 1.2 | 0.0 | -7.69 | 0 | 0 | 0 | 0 | 0 | 0 | 2.89 | -0.34 | 3.21 | 0.54 | 14.89 | 58.82 | 2.83 | -2.08 | 0.71 | 24.76 | -2.85 | -8.28 | 0.99 | 13.79 | 10.0 | 0.8 | -1.23 | -2.44 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.34 | 0.0 | 6.35 | 1.25 | 0.0 | 0.0 | 3.45 | 19.38 | 35.29 | 6.05 | 10.2 | 19.57 | -0.01 | 93.75 | 95.83 | 3.44 | 26.01 | 48.92 | 0.00 | 0 | 0 |
22Q3 (12) | 2.49 | -16.72 | 28.35 | 1.2 | -7.69 | -7.69 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 2.84 | 8.61 | 0.47 | 80.77 | 113.64 | 2.89 | 2.12 | 1.4 | 25.49 | 0.05 | -10.4 | 0.87 | -9.38 | -9.38 | 0.81 | 0.0 | 8.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.34 | 0.0 | 6.35 | 1.25 | 0.0 | 0.0 | 2.89 | 19.42 | 31.36 | 5.49 | 9.36 | 16.56 | -0.16 | 23.81 | 27.27 | 2.73 | 23.53 | 37.88 | 0.00 | 0 | 0 |
22Q2 (11) | 2.99 | 5.65 | -9.12 | 1.3 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.82 | 0.0 | 10.59 | 0.26 | 0.0 | 116.67 | 2.83 | 1.43 | 5.6 | 25.47 | -1.03 | -7.8 | 0.96 | 11.63 | 5.49 | 0.81 | 0.0 | 6.58 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.34 | 6.35 | 11.67 | 1.25 | 0.0 | -2.34 | 2.42 | -13.88 | -6.2 | 5.02 | -5.82 | -0.79 | -0.21 | -23.53 | 12.5 | 2.21 | -16.29 | -5.56 | 0.00 | 0 | 0 |
22Q1 (10) | 2.83 | 12.3 | -16.27 | 1.3 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.82 | 0.71 | 17.99 | 0.26 | -23.53 | 100.0 | 2.79 | -0.71 | 12.96 | 25.74 | -4.65 | -0.8 | 0.86 | -4.44 | 0.0 | 0.81 | -1.22 | 6.58 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.26 | 0.0 | 5.0 | 1.25 | 0.0 | -2.34 | 2.81 | 10.2 | 14.23 | 5.33 | 5.34 | 7.89 | -0.17 | 29.17 | 34.62 | 2.64 | 14.29 | 20.0 | 0.00 | 0 | 0 |
21Q4 (9) | 2.52 | 29.9 | -25.0 | 1.3 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.8 | 4.87 | 16.18 | 0.34 | 54.55 | 277.78 | 2.81 | -1.4 | 13.31 | 26.99 | -5.1 | 6.56 | 0.9 | -6.25 | 5.88 | 0.82 | 9.33 | 24.24 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.26 | 0.0 | 5.0 | 1.25 | 0.0 | -2.34 | 2.55 | 15.91 | 9.44 | 5.06 | 7.43 | 4.98 | -0.24 | -9.09 | 0.0 | 2.31 | 16.67 | 10.53 | 0.00 | 0 | 0 |
21Q3 (8) | 1.94 | -41.03 | -31.93 | 1.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.67 | 4.71 | 13.62 | 0.22 | 83.33 | 175.0 | 2.85 | 6.34 | 14.0 | 28.44 | 2.95 | 14.34 | 0.96 | 5.49 | 11.63 | 0.75 | -1.32 | 13.64 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.26 | 5.0 | 5.0 | 1.25 | -2.34 | -2.34 | 2.2 | -14.73 | -2.22 | 4.71 | -6.92 | -0.63 | -0.22 | 8.33 | 29.03 | 1.98 | -15.38 | 2.06 | 0.00 | 0 | 0 |
21Q2 (7) | 3.29 | -2.66 | 0.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.55 | 6.69 | 7.59 | 0.12 | -7.69 | -25.0 | 2.68 | 8.5 | 5.1 | 27.63 | 6.49 | 0 | 0.91 | 5.81 | -1.09 | 0.76 | 0.0 | 15.15 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 2.58 | 4.88 | 18.89 | 5.06 | 2.43 | 8.58 | -0.24 | 7.69 | 31.43 | 2.34 | 6.36 | 28.57 | 0.00 | 0 | 0 |
21Q1 (6) | 3.38 | 0.6 | 7.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.39 | -0.83 | -10.15 | 0.13 | 44.44 | -50.0 | 2.47 | -0.4 | -11.47 | 25.95 | 2.42 | 0 | 0.86 | 1.18 | -1.15 | 0.76 | 15.15 | 15.15 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.2 | 0.0 | 6.19 | 1.28 | 0.0 | 8.47 | 2.46 | 5.58 | -10.55 | 4.94 | 2.49 | -2.37 | -0.26 | -8.33 | 16.13 | 2.2 | 5.26 | -9.84 | 0.00 | 0 | 0 |
20Q4 (5) | 3.36 | 17.89 | 22.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.41 | 2.55 | -9.74 | 0.09 | 12.5 | -57.14 | 2.48 | -0.8 | -12.37 | 25.33 | 1.83 | 0 | 0.85 | -1.16 | -1.16 | 0.66 | 0.0 | -1.49 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.2 | 0.0 | 6.19 | 1.28 | 0.0 | 8.47 | 2.33 | 3.56 | -6.43 | 4.82 | 1.69 | 0.42 | -0.24 | 22.58 | 11.11 | 2.09 | 7.73 | -5.86 | 0.00 | 0 | 0 |
20Q3 (4) | 2.85 | -12.84 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.35 | -0.84 | 0.0 | 0.08 | -50.0 | 0.0 | 2.5 | -1.96 | 0.0 | 24.88 | 0 | 0.0 | 0.86 | -6.52 | 0.0 | 0.66 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 2.25 | 3.69 | 0.0 | 4.74 | 1.72 | 0.0 | -0.31 | 11.43 | 0.0 | 1.94 | 6.59 | 0.0 | 0.00 | 0 | 0.0 |