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) | 2.21 | 4.74 | 74.2 | 13.87 | 1.0 | 0 | 0 | 0 | 5.18 | 495.4 | -1.46 | 0 | 0 | 0 | 0.00 | 0 | 129.7 | 11.82 | 0.03 | 0 | 14.26 | -4.55 | 0 | 0 | 21.11 | 0.0 | 2.48 | 0.0 | 0 | 0 | -0.54 | 0 | 1.93 | -43.07 | 0 | 0 | -0.54 | 0 | 0.00 | 0 |
2022 (9) | 2.11 | -54.72 | 65.16 | 26.08 | 0 | 0 | 0 | 0 | 0.87 | -93.95 | -1.44 | 0 | 0 | 0 | 0.00 | 0 | 115.99 | 15.13 | 0 | 0 | 14.94 | 36.19 | 0 | 0 | 21.11 | 0.0 | 2.48 | 5.53 | 0 | 0 | 0.91 | -72.67 | 3.39 | -40.32 | 0 | 0 | 0.91 | -72.67 | 0.00 | 0 |
2021 (8) | 4.66 | 417.78 | 51.68 | -3.2 | 4.99 | 0.0 | 0 | 0 | 14.39 | 554.09 | 1.34 | 0 | 0 | 0 | 0.00 | 0 | 100.75 | 2.98 | 0 | 0 | 10.97 | 120.28 | 0 | 0 | 21.11 | 0.0 | 2.35 | 0.0 | 0 | 0 | 3.33 | 26.62 | 5.68 | 14.29 | 0 | 0 | 3.33 | 26.62 | 0.00 | 0 |
2020 (7) | 0.9 | -68.64 | 53.39 | 69.06 | 4.99 | 0 | 0 | 0 | 2.2 | -77.51 | -1.06 | 0 | 0 | 0 | 0.00 | 0 | 97.83 | 29.17 | 0 | 0 | 4.98 | -49.95 | 0 | 0 | 21.11 | 0.0 | 2.35 | 0.0 | 0 | 0 | 2.63 | -28.34 | 4.97 | -17.58 | 0 | 0 | 2.63 | -28.34 | 0.00 | 0 |
2019 (6) | 2.87 | 153.98 | 31.58 | -1.56 | 0 | 0 | 0 | 0 | 9.78 | -50.15 | -1.44 | 0 | 0.01 | 0.0 | 0.10 | 100.61 | 75.74 | 0.09 | 0.04 | -98.0 | 9.95 | 100.2 | 0 | 0 | 21.11 | 0.0 | 2.35 | 6.82 | 0.02 | 0 | 3.67 | -38.11 | 6.03 | -25.92 | 0 | 0 | 3.67 | -37.9 | 0.00 | 0 |
2018 (5) | 1.13 | 36.14 | 32.08 | 11.51 | 0 | 0 | 0 | 0 | 19.62 | 122.95 | 1.45 | 70.59 | 0.01 | -87.5 | 0.05 | -94.39 | 75.67 | 3.3 | 2.0 | 4900.0 | 4.97 | 0.2 | 0 | 0 | 21.11 | 2.58 | 2.2 | 4.27 | 0 | 0 | 5.93 | 12.1 | 8.14 | 10.0 | -0.02 | 0 | 5.91 | 11.72 | 0.00 | 0 |
2017 (4) | 0.83 | -12.63 | 28.77 | -1.54 | 0 | 0 | 0 | 0 | 8.8 | 66.04 | 0.85 | 193.1 | 0.08 | 0 | 0.91 | 0 | 73.25 | 10.13 | 0.04 | -98.7 | 4.96 | 0.2 | 0 | 0 | 20.58 | 0.0 | 2.11 | 0.96 | 0 | 0 | 5.29 | 11.84 | 7.4 | 8.66 | 0 | 0 | 5.29 | 11.84 | 0.00 | 0 |
2016 (3) | 0.95 | -72.14 | 29.22 | 11.87 | 0 | 0 | 0 | 0 | 5.3 | -43.07 | 0.29 | -89.26 | 0 | 0 | 0.00 | 0 | 66.51 | 6.91 | 3.07 | 0.0 | 4.95 | 194.64 | 0 | 0 | 20.58 | 0.0 | 2.09 | 14.84 | 0 | 0 | 4.73 | -25.75 | 6.81 | -16.85 | 0 | 0 | 4.73 | -25.75 | 0.00 | 0 |
2015 (2) | 3.41 | -64.7 | 26.12 | 4.52 | 0.33 | -34.0 | 0 | 0 | 9.31 | -63.45 | 2.7 | -67.11 | 0.13 | 116.67 | 1.40 | 492.75 | 62.21 | 11.65 | 3.07 | -20.88 | 1.68 | -78.68 | 0 | 0 | 20.58 | 49.35 | 1.82 | 82.0 | 0 | 0 | 6.37 | -42.41 | 8.19 | -32.09 | 0 | 0 | 6.37 | -42.41 | 0.00 | 0 |
2014 (1) | 9.66 | 202.82 | 24.99 | 142.39 | 0.5 | 150.0 | 0 | 0 | 25.47 | 30.68 | 8.21 | 44.29 | 0.06 | -33.33 | 0.24 | -48.99 | 55.72 | 28.8 | 3.88 | 373.17 | 7.88 | 76.29 | 0 | 0 | 13.78 | 8.16 | 1.0 | 132.56 | 0 | 0 | 11.06 | 76.11 | 12.06 | 79.73 | 0 | 0 | 11.06 | 76.11 | 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) | 8.19 | 76.89 | 357.54 | 54.07 | -6.95 | -27.19 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 8.77 | -61.65 | 1053.95 | 1.38 | -69.93 | 1085.71 | 0.63 | 0 | 0 | 1.36 | 0 | 0 | 111.21 | -1.71 | -11.41 | 0.03 | 0.0 | 0.0 | 14.28 | 0.07 | -4.48 | 0 | 0 | 0 | 23.11 | 9.47 | 9.47 | 2.48 | 0.0 | 0.0 | 0 | 0 | 0 | 6.49 | 27.01 | 2337.93 | 8.97 | 18.18 | 309.59 | 0 | 0 | 0 | 6.49 | 27.01 | 2337.93 | 0.00 | 0 | 0 |
24Q2 (19) | 4.63 | 92.12 | 80.16 | 58.11 | -13.99 | -19.3 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 22.87 | 83.99 | 4298.08 | 4.59 | 328.97 | 681.01 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 113.15 | -9.44 | -7.31 | 0.03 | 0.0 | 0.0 | 14.27 | 0.0 | -4.48 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0 | 0 | 0 | 5.11 | 864.15 | 3293.75 | 7.59 | 152.16 | 227.16 | 0 | 0 | 0 | 5.11 | 864.15 | 3293.75 | 0.00 | 0 | 0 |
24Q1 (18) | 2.41 | 9.05 | 0.0 | 67.56 | -8.95 | -1.4 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 12.43 | 417.92 | 728.67 | 1.07 | 528.0 | 482.14 | 0.5 | 0 | 257.14 | 3.10 | 0 | -66.75 | 124.95 | -3.66 | 5.21 | 0.03 | 0.0 | 0 | 14.27 | 0.07 | -4.48 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.53 | 198.15 | -15.87 | 3.01 | 55.96 | -3.22 | 0 | 0 | 0 | 0.53 | 198.15 | -15.87 | 0.00 | 0 | 0 |
23Q4 (17) | 2.21 | 23.46 | 4.74 | 74.2 | -0.08 | 13.87 | 1.0 | 0 | 0 | 0 | 0 | 0 | 2.4 | 215.79 | 0 | -0.25 | -78.57 | 50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 129.7 | 3.32 | 11.82 | 0.03 | 0.0 | 0 | 14.26 | -4.62 | -4.55 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.54 | -86.21 | -159.34 | 1.93 | -11.87 | -43.07 | 0 | 0 | 0 | -0.54 | -86.21 | -159.34 | 0.00 | 0 | 0 |
23Q3 (16) | 1.79 | -30.35 | -27.53 | 74.26 | 3.12 | 19.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.76 | 46.15 | 0 | -0.14 | 82.28 | 69.57 | 0 | 0 | 0 | 0.00 | 0 | 0 | 125.53 | 2.83 | 12.86 | 0.03 | 0.0 | 0.0 | 14.95 | 0.07 | 36.28 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.29 | -81.25 | -120.42 | 2.19 | -5.6 | -43.7 | 0 | 0 | 0 | -0.29 | -81.25 | -120.42 | 0.00 | 0 | 0 |
23Q2 (15) | 2.57 | 6.64 | 202.35 | 72.01 | 5.09 | 27.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.52 | -65.33 | 0 | -0.79 | -182.14 | -107.89 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 122.08 | 2.8 | 13.35 | 0.03 | 0 | 0 | 14.94 | 0.0 | 36.19 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0 | 0 | 0 | -0.16 | -125.4 | -108.56 | 2.32 | -25.4 | -46.67 | 0 | 0 | 0 | -0.16 | -125.4 | -108.56 | 0.00 | 0 | 0 |
23Q1 (14) | 2.41 | 14.22 | -58.94 | 68.52 | 5.16 | 21.6 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.5 | 0 | 74.42 | -0.28 | 44.0 | -180.0 | 0.14 | 0 | 0 | 9.33 | 0 | 0 | 118.76 | 2.39 | 15.54 | 0 | 0 | 0 | 14.94 | 0.0 | 36.19 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 5.53 | 0 | 0 | 0 | 0.63 | -30.77 | -80.5 | 3.11 | -8.26 | -44.17 | 0 | 0 | 0 | 0.63 | -30.77 | -80.5 | 0.00 | 0 | 0 |
22Q4 (13) | 2.11 | -14.57 | -54.72 | 65.16 | 4.66 | 26.08 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.5 | -8.7 | -204.17 | 0 | 0 | 0 | 0.00 | 0 | 0 | 115.99 | 4.28 | 15.13 | 0 | -100.0 | 0 | 14.94 | 36.19 | 36.19 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 5.53 | 0 | 0 | 0 | 0.91 | -35.92 | -72.67 | 3.39 | -12.85 | -40.32 | 0 | 0 | 0 | 0.91 | -35.92 | -72.67 | 0.00 | 0 | 0 |
22Q3 (12) | 2.47 | 190.59 | 33.51 | 62.26 | 10.49 | 20.1 | 5.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.46 | -21.05 | -200.0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 111.23 | 3.28 | 10.6 | 0.03 | 0 | 0 | 10.97 | 0.0 | -8.35 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 0.0 | 5.53 | 0 | 0 | 0 | 1.42 | -24.06 | -50.18 | 3.89 | -10.57 | -25.19 | 0 | 0 | 0 | 1.42 | -24.06 | -50.18 | 0.00 | 0 | 0 |
22Q2 (11) | 0.85 | -85.52 | -77.86 | 56.35 | 0.0 | 5.58 | 5.0 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.38 | -280.0 | -169.09 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 107.7 | 4.78 | 8.71 | 0 | 0 | 0 | 10.97 | 0.0 | 119.84 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.48 | 5.53 | 5.53 | 0 | 0 | 0 | 1.87 | -42.11 | -38.08 | 4.35 | -21.9 | -18.99 | 0 | 0 | 0 | 1.87 | -42.11 | -38.08 | 0.00 | 0 | 0 |
22Q1 (10) | 5.87 | 25.97 | 776.12 | 56.35 | 9.04 | 4.41 | 4.99 | 0.0 | 0.0 | 0 | 0 | 0 | 0.86 | -82.16 | -21.82 | -0.1 | -120.83 | 37.5 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 102.79 | 2.02 | 3.92 | 0 | 0 | 0 | 10.97 | 0.0 | 119.84 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0 | 0 | 3.23 | -3.0 | 30.77 | 5.57 | -1.94 | 15.56 | 0 | 0 | 0 | 3.23 | -3.0 | 30.77 | 0.00 | 0 | 0 |
21Q4 (9) | 4.66 | 151.89 | 417.78 | 51.68 | -0.31 | -3.2 | 4.99 | -0.2 | 0.0 | 0 | 0 | 0 | 4.82 | 22.03 | 578.87 | 0.48 | 4.35 | 237.14 | 0 | 0 | 0 | 0.00 | 0 | 0 | 100.75 | 0.18 | 2.98 | 0 | 0 | 0 | 10.97 | -8.35 | 120.28 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0 | 0 | 3.33 | 16.84 | 26.62 | 5.68 | 9.23 | 14.29 | 0 | 0 | 0 | 3.33 | 16.84 | 26.62 | 0.00 | 0 | 0 |
21Q3 (8) | 1.85 | -51.82 | 92.71 | 51.84 | -2.87 | -0.1 | 5.0 | 0.0 | 0 | 0 | 0 | 0 | 3.95 | -12.8 | 1096.97 | 0.46 | -16.36 | 270.37 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 100.57 | 1.51 | 4.92 | 0 | 0 | 0 | 11.97 | 139.88 | 20.06 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0 | 0 | 2.85 | -5.63 | -4.36 | 5.2 | -3.17 | -2.26 | 0 | 0 | 0 | 2.85 | -5.63 | -4.36 | 0.00 | 0 | 0 |
21Q2 (7) | 3.84 | 473.13 | 190.91 | 53.37 | -1.11 | 10.31 | 5.0 | 0.2 | 0 | 0 | 0 | 0 | 4.53 | 311.82 | 576.12 | 0.55 | 443.75 | 361.9 | 0.01 | 0.0 | -50.0 | 0.15 | -57.87 | 0 | 99.07 | 0.16 | 4.98 | 0 | 0 | 0 | 4.99 | 0.0 | -49.9 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0 | 0 | 3.02 | 22.27 | -7.08 | 5.37 | 11.41 | -3.94 | 0 | 0 | 0 | 3.02 | 22.27 | -7.08 | 0.00 | 0 | 0 |
21Q1 (6) | 0.67 | -25.56 | -53.15 | 53.97 | 1.09 | 69.08 | 4.99 | 0.0 | 0 | 0 | 0 | 0 | 1.1 | 54.93 | 124.49 | -0.16 | 54.29 | 30.43 | 0.01 | 0 | 0 | 0.36 | 0 | 0 | 98.91 | 1.1 | 28.94 | 0 | 0 | -100.0 | 4.99 | 0.2 | -49.9 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0 | -100.0 | 2.47 | -6.08 | -27.99 | 4.82 | -3.02 | -16.9 | 0 | 0 | 0 | 2.47 | -6.08 | -27.99 | 0.00 | 0 | 0 |
20Q4 (5) | 0.9 | -6.25 | -68.64 | 53.39 | 2.89 | 69.06 | 4.99 | 0 | 0 | 0 | 0 | 0 | 0.71 | 115.15 | -61.41 | -0.35 | -29.63 | 78.26 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 | 97.83 | 2.07 | 29.17 | 0 | 0 | -100.0 | 4.98 | -50.05 | -49.95 | 0 | 0 | 0 | 21.11 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0 | -100.0 | 2.63 | -11.74 | -28.34 | 4.97 | -6.58 | -17.58 | 0 | 0 | 0 | 2.63 | -11.74 | -28.34 | 0.00 | 0 | 0 |
20Q3 (4) | 0.96 | -27.27 | 0.0 | 51.89 | 7.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.33 | -50.75 | 0.0 | -0.27 | -28.57 | 0.0 | 0.01 | -50.0 | 0.0 | 0.30 | 0 | 0.0 | 95.85 | 1.57 | 0.0 | 0 | 0 | 0.0 | 9.97 | 0.1 | 0.0 | 0 | 0 | 0.0 | 21.11 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.98 | -8.31 | 0.0 | 5.32 | -4.83 | 0.0 | 0 | 0 | 0.0 | 2.98 | -8.31 | 0.0 | 0.00 | 0 | 0.0 |