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) | 2.93 | 632.5 | 0.6 | -25.0 | 0 | 0 | 0 | 0 | 0.65 | -26.97 | -0.65 | 0 | 0.55 | 34.15 | 84.62 | 83.68 | 0.66 | 8.2 | 0.32 | -5.88 | 0 | 0 | 0.03 | 0.0 | 3.95 | 107.89 | 0 | 0 | 0 | 0 | -1.61 | 0 | -1.61 | 0 | -0.35 | 0 | -1.96 | 0 | 0.01 | -81.54 |
2022 (9) | 0.4 | 300.0 | 0.8 | 33.33 | 0 | 0 | 0 | 0 | 0.89 | 0.0 | -0.28 | 0 | 0.41 | 20.59 | 46.07 | 20.59 | 0.61 | -34.41 | 0.34 | 54.55 | 0 | 0 | 0.03 | -25.0 | 1.9 | 0.0 | 0 | 0 | 0 | 0 | -0.96 | 0 | -0.96 | 0 | -0.24 | 0 | -1.2 | 0 | 0.06 | 44.44 |
2021 (8) | 0.1 | -64.29 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 0.89 | -4.3 | -0.17 | 0 | 0.34 | 17.24 | 38.20 | 22.51 | 0.93 | -15.45 | 0.22 | -4.35 | 0 | 0 | 0.04 | -20.0 | 1.9 | -60.66 | 0 | 0 | 0 | 0 | -0.68 | 0 | -0.68 | 0 | -0.16 | 0 | -0.84 | 0 | 0.04 | -49.79 |
2020 (7) | 0.28 | -6.67 | 0.6 | 20.0 | 0 | 0 | 0 | 0 | 0.93 | -10.58 | -0.27 | 0 | 0.29 | -6.45 | 31.18 | 4.61 | 1.1 | 42.86 | 0.23 | -4.17 | 0 | 0 | 0.05 | 0.0 | 4.83 | 0.0 | 0 | 0 | 0 | 0 | -3.44 | 0 | -3.44 | 0 | -0.16 | 0 | -3.6 | 0 | 0.09 | 0 |
2019 (6) | 0.3 | -45.45 | 0.5 | 25.0 | 0 | 0 | 0 | 0 | 1.04 | 67.74 | -0.12 | 0 | 0.31 | -24.39 | 29.81 | -54.92 | 0.77 | 37.5 | 0.24 | -4.0 | 0 | 0 | 0.05 | -16.67 | 4.83 | 0.0 | 0 | 0 | 0 | 0 | -3.17 | 0 | -3.17 | 0 | -0.16 | 0 | -3.33 | 0 | 0.00 | 0 |
2018 (5) | 0.55 | 175.0 | 0.4 | 0 | 0 | 0 | 0 | 0 | 0.62 | 416.67 | -0.25 | 0 | 0.41 | 1950.0 | 66.13 | 296.77 | 0.56 | 1300.0 | 0.25 | 733.33 | 0 | 0 | 0.06 | -14.29 | 4.83 | 26.11 | 0 | 0 | 0 | 0 | -3.05 | 0 | -3.05 | 0 | -0.16 | 0 | -3.21 | 0 | 0.00 | 0 |
2017 (4) | 0.2 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -29.41 | -0.21 | 0 | 0.02 | 0.0 | 16.67 | 41.67 | 0.04 | -20.0 | 0.03 | 0 | 0 | 0 | 0.07 | 0.0 | 3.83 | 0.0 | 0 | 0 | 0 | 0 | -2.65 | 0 | -2.65 | 0 | 0 | 0 | -2.65 | 0 | 0.00 | 0 |
2016 (3) | 0.1 | 66.67 | 0.27 | 0 | 0 | 0 | 0 | 0 | 0.17 | -22.73 | -0.28 | 0 | 0.02 | -60.0 | 11.76 | -48.24 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 0.07 | -41.67 | 3.83 | 0.0 | 0 | 0 | 0 | 0 | -2.44 | 0 | -2.44 | 0 | 0 | 0 | -2.44 | 0 | 0.00 | 0 |
2015 (2) | 0.06 | -82.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -18.52 | -0.17 | 0 | 0.05 | -37.5 | 22.73 | -23.3 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 0.12 | -7.69 | 3.83 | 0.0 | 0 | 0 | 0 | 0 | -2.16 | 0 | -2.16 | 0 | 0 | 0 | -2.16 | 0 | 0.00 | 0 |
2014 (1) | 0.35 | -53.95 | 0.82 | 0 | 0 | 0 | 0 | 0 | 0.27 | -55.74 | -0.22 | 0 | 0.08 | 700.0 | 29.63 | 1707.41 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 0.13 | 0.0 | 3.83 | -20.7 | 0 | 0 | 0 | 0 | -1.99 | 0 | -1.99 | 0 | 0 | 0 | -1.99 | 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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24Q2 (20) | 2.39 | -8.08 | -23.15 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 12.5 | 38.46 | -0.15 | 6.25 | 0.0 | 0.16 | -20.0 | -60.0 | 24.24 | -26.06 | -50.3 | 0.64 | -8.57 | -3.03 | 0.25 | 8.7 | -24.24 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 3.95 | 0.0 | 1.28 | 0 | 0 | 0 | 0 | 0 | 0 | -1.92 | -8.47 | -58.68 | -1.92 | -8.47 | -58.68 | -0.31 | 6.06 | -29.17 | -2.23 | -6.19 | -53.79 | -0.01 | 0 | -20.31 |
24Q1 (19) | 2.6 | -11.26 | -21.92 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -11.11 | -20.0 | -0.16 | 23.81 | -60.0 | 0.2 | -63.64 | -51.22 | 32.79 | -61.25 | -35.23 | 0.7 | 6.06 | 18.64 | 0.23 | -28.12 | -30.3 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 3.95 | 0.0 | 1.28 | 0 | 0 | 0 | 0 | 0 | 0 | -1.77 | -9.94 | -66.98 | -1.77 | -9.94 | -66.98 | -0.33 | 5.71 | -37.5 | -2.1 | -7.14 | -61.54 | 0.00 | -100.0 | -100.0 |
23Q4 (18) | 2.93 | -3.93 | 632.5 | 0.6 | 0.0 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 28.57 | -35.71 | -0.21 | -10.53 | -250.0 | 0.55 | 25.0 | 34.15 | 84.62 | 44.23 | 85.74 | 0.66 | -9.59 | 8.2 | 0.32 | -3.03 | -5.88 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 3.95 | 1.28 | 107.89 | 0 | 0 | 0 | 0 | 0 | 0 | -1.61 | -14.18 | -67.71 | -1.61 | -14.18 | -67.71 | -0.35 | -45.83 | -45.83 | -1.96 | -18.79 | -63.33 | 0.01 | -57.04 | -81.54 |
23Q3 (17) | 3.05 | -1.93 | 2246.15 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 7.69 | -33.33 | -0.19 | -26.67 | -137.5 | 0.44 | 10.0 | 18.92 | 58.67 | 20.27 | 39.53 | 0.73 | 10.61 | 7.35 | 0.33 | 0.0 | -2.94 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 3.9 | 0.0 | 105.26 | 0 | 0 | 0 | 0 | 0 | 0 | -1.41 | -16.53 | -56.67 | -1.41 | -16.53 | -56.67 | -0.24 | 0.0 | -50.0 | -1.65 | -13.79 | -55.66 | 0.03 | 610.61 | 157.03 |
23Q2 (16) | 3.11 | -6.61 | 2292.31 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -35.0 | 8.33 | -0.15 | -50.0 | -50.0 | 0.4 | -2.44 | 0.0 | 48.78 | -3.63 | 3.66 | 0.66 | 11.86 | -17.5 | 0.33 | 0.0 | 57.14 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 3.9 | 0.0 | 105.26 | 0 | 0 | 0 | 0 | 0 | 0 | -1.21 | -14.15 | -47.56 | -1.21 | -14.15 | -47.56 | -0.24 | 0.0 | -50.0 | -1.45 | -11.54 | -47.96 | -0.01 | -170.13 | 49.09 |
23Q1 (15) | 3.33 | 732.5 | 2278.57 | 0.6 | -25.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -28.57 | -31.03 | -0.1 | -66.67 | -150.0 | 0.41 | 0.0 | -4.65 | 50.62 | 11.11 | 8.3 | 0.59 | -3.28 | -29.76 | 0.33 | -2.94 | 50.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 3.9 | 105.26 | 105.26 | 0 | 0 | 0 | 0 | 0 | 0 | -1.06 | -10.42 | -47.22 | -1.06 | -10.42 | -47.22 | -0.24 | 0.0 | -50.0 | -1.3 | -8.33 | -47.73 | 0.01 | -88.0 | -79.26 |
22Q4 (14) | 0.4 | 207.69 | 300.0 | 0.8 | 33.33 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | 33.33 | 7.69 | -0.06 | 25.0 | 14.29 | 0.41 | 10.81 | 20.59 | 45.56 | 8.35 | 17.91 | 0.61 | -10.29 | -34.41 | 0.34 | 0.0 | 54.55 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 1.9 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.96 | -6.67 | -41.18 | -0.96 | -6.67 | -41.18 | -0.24 | -50.0 | -50.0 | -1.2 | -13.21 | -42.86 | 0.06 | 232.72 | 44.44 |
22Q3 (13) | 0.13 | 0.0 | -7.14 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 75.0 | 16.67 | -0.08 | 20.0 | -100.0 | 0.37 | -7.5 | 60.87 | 42.05 | -10.65 | 57.21 | 0.68 | -15.0 | -33.98 | 0.34 | 61.9 | 54.55 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 1.9 | 0.0 | -60.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.9 | -9.76 | 74.65 | -0.9 | -9.76 | 74.65 | -0.16 | 0.0 | 0.0 | -1.06 | -8.16 | 71.43 | -0.05 | -355.81 | -173.84 |
22Q2 (12) | 0.13 | -7.14 | -23.53 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -58.62 | -36.84 | -0.1 | -150.0 | -150.0 | 0.4 | -6.98 | 60.0 | 47.06 | 0.68 | 76.94 | 0.8 | -4.76 | -20.79 | 0.21 | -4.55 | -4.55 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 1.9 | 0.0 | -60.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.82 | -13.89 | 76.57 | -0.82 | -13.89 | 76.57 | -0.16 | 0.0 | 0.0 | -0.98 | -11.36 | 73.22 | -0.01 | -128.57 | -113.57 |
22Q1 (11) | 0.14 | 40.0 | -22.22 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | 11.54 | 16.0 | -0.04 | 42.86 | -33.33 | 0.43 | 26.47 | 48.28 | 46.74 | 20.97 | 57.95 | 0.84 | -9.68 | -17.65 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 1.9 | 0.0 | -60.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.72 | -5.88 | 79.19 | -0.72 | -5.88 | 79.19 | -0.16 | 0.0 | 0.0 | -0.88 | -4.76 | 75.69 | 0.04 | -16.43 | -55.19 |
21Q4 (10) | 0.1 | -28.57 | -64.29 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | 44.44 | 8.33 | -0.07 | -75.0 | 0.0 | 0.34 | 47.83 | 17.24 | 38.64 | 44.47 | 25.24 | 0.93 | -9.71 | -15.45 | 0.22 | 0.0 | -4.35 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 1.9 | -60.66 | -60.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.68 | 80.85 | 80.23 | -0.68 | 80.85 | 80.23 | -0.16 | 0.0 | 0.0 | -0.84 | 77.36 | 76.67 | 0.04 | -32.16 | -49.79 |
21Q3 (9) | 0.14 | -17.65 | -33.33 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -5.26 | -30.77 | -0.04 | 0.0 | 20.0 | 0.23 | -8.0 | -14.81 | 26.74 | 0.56 | -3.92 | 1.03 | 1.98 | -6.36 | 0.22 | 0.0 | -4.35 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 4.83 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.55 | -1.43 | -5.34 | -3.55 | -1.43 | -5.34 | -0.16 | 0.0 | 0.0 | -3.71 | -1.37 | -5.1 | 0.06 | -16.22 | 0 |
21Q2 (8) | 0.17 | -5.56 | -26.09 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -24.0 | -17.39 | -0.04 | -33.33 | 33.33 | 0.25 | -13.79 | -3.85 | 26.60 | -10.12 | -0.78 | 1.01 | -0.98 | 6.32 | 0.22 | 0.0 | -4.35 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 4.83 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.5 | -1.16 | -5.42 | -3.5 | -1.16 | -5.42 | -0.16 | 0.0 | 0.0 | -3.66 | -1.1 | -5.17 | 0.08 | -5.67 | 0 |
21Q1 (7) | 0.18 | -35.71 | -30.77 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | 4.17 | 19.05 | -0.03 | 57.14 | 70.0 | 0.29 | 0.0 | 16.0 | 29.59 | -4.08 | 0 | 1.02 | -7.27 | 21.43 | 0.22 | -4.35 | -4.35 | 0 | 0 | 0 | 0.04 | -20.0 | -20.0 | 4.83 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.46 | -0.58 | -6.13 | -3.46 | -0.58 | -6.13 | -0.16 | 0.0 | 0.0 | -3.62 | -0.56 | -5.85 | 0.08 | -6.34 | 0 |
20Q4 (6) | 0.28 | 33.33 | -6.67 | 0.6 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | -7.69 | -11.11 | -0.07 | -40.0 | 12.5 | 0.29 | 7.41 | -6.45 | 30.85 | 10.84 | 0 | 1.1 | 0.0 | 42.86 | 0.23 | 0.0 | -4.17 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.44 | -2.08 | -8.52 | -3.44 | -2.08 | -8.52 | -0.16 | 0.0 | 0.0 | -3.6 | -1.98 | -8.11 | 0.09 | 0 | 0 |
20Q3 (5) | 0.21 | -8.7 | -40.0 | 0.6 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | 13.04 | 0.0 | -0.05 | 16.67 | -266.67 | 0.27 | 3.85 | -25.0 | 27.84 | 3.85 | 0 | 1.1 | 15.79 | 74.6 | 0.23 | 0.0 | -4.17 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.37 | -1.51 | -9.06 | -3.37 | -1.51 | -9.06 | -0.16 | 0.0 | 0.0 | -3.53 | -1.44 | -8.62 | 0.00 | 0 | 0 |
20Q2 (4) | 0.23 | -11.54 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.23 | 9.52 | 0.0 | -0.06 | 40.0 | 0.0 | 0.26 | 4.0 | 0.0 | 26.80 | 0 | 0.0 | 0.95 | 13.1 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -3.32 | -1.84 | 0.0 | -3.32 | -1.84 | 0.0 | -0.16 | 0.0 | 0.0 | -3.48 | -1.75 | 0.0 | 0.00 | 0 | 0.0 |