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) | 0.31 | -65.17 | 1.1 | -38.89 | 3.16 | 1875.0 | 0 | 0 | 1.62 | -50.15 | 1.23 | 0 | 0.24 | -51.02 | 14.81 | -1.74 | 0.29 | -29.27 | 1.49 | 101.35 | 0.49 | -84.39 | 0 | 0 | 6.75 | 0.0 | 1.66 | 0.0 | 0 | 0 | 1.03 | 0 | 2.69 | 85.52 | 0 | 0 | 1.03 | 0 | 0.00 | 0 |
2022 (9) | 0.89 | 286.96 | 1.8 | -18.18 | 0.16 | 0 | 0 | 0 | 3.25 | -10.96 | -0.41 | 0 | 0.49 | -7.55 | 15.08 | 3.83 | 0.41 | -26.79 | 0.74 | -22.11 | 3.14 | 0 | 0 | 0 | 6.75 | -3.57 | 1.66 | 8.5 | 0 | 0 | -0.21 | 0 | 1.45 | -51.18 | 0 | 0 | -0.21 | 0 | 0.00 | 0 |
2021 (8) | 0.23 | 91.67 | 2.2 | 5.77 | 0 | 0 | 0 | 0 | 3.65 | 9.61 | 1.37 | 0 | 0.53 | -1.85 | 14.52 | -10.46 | 0.56 | -20.0 | 0.95 | -1.04 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 1.53 | 0.0 | 0 | 0 | 1.45 | 437.04 | 2.97 | 65.92 | 0 | 0 | 1.45 | 437.04 | 0.00 | 0 |
2020 (7) | 0.12 | 20.0 | 2.08 | 57.58 | 0 | 0 | 0 | 0 | 3.33 | -21.28 | -0.28 | 0 | 0.54 | -6.9 | 16.22 | 18.27 | 0.7 | 12.9 | 0.96 | 1.05 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 1.53 | 8.51 | 0 | 0 | 0.27 | -82.24 | 1.79 | -38.91 | 0 | 0 | 0.27 | -82.24 | 0.00 | 0 |
2019 (6) | 0.1 | -16.67 | 1.32 | 120.0 | 0 | 0 | 0 | 0 | 4.23 | -2.08 | 1.14 | 25.27 | 0.58 | -13.43 | 13.71 | -11.59 | 0.62 | -20.51 | 0.95 | 10.47 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 1.41 | 6.82 | 0 | 0 | 1.52 | 18.75 | 2.93 | 13.13 | 0 | 0 | 1.52 | 18.75 | 0.00 | 0 |
2018 (5) | 0.12 | -60.0 | 0.6 | 0 | 0 | 0 | 0 | 0 | 4.32 | 3.35 | 0.91 | -92.59 | 0.67 | 39.58 | 15.51 | 35.06 | 0.78 | -11.36 | 0.86 | 0.0 | 0 | 0 | 0 | 0 | 7.0 | 250.0 | 1.32 | 1366.67 | 0 | 0 | 1.28 | -89.62 | 2.59 | -79.44 | 0 | 0 | 1.28 | -89.75 | 0.00 | 0 |
2017 (4) | 0.3 | -43.4 | 0 | 0 | 0 | 0 | 0 | 0 | 4.18 | -20.23 | 12.28 | 8671.43 | 0.48 | -28.36 | 11.48 | -10.19 | 0.88 | -16.98 | 0.86 | -19.63 | 0 | 0 | 0 | 0 | 2.0 | -72.53 | 0.09 | 12.5 | 0.18 | 0 | 12.33 | 5504.55 | 12.6 | 4244.83 | 0.16 | 0 | 12.49 | 31125.0 | 0.00 | 0 |
2016 (3) | 0.53 | 26.19 | 0.4 | -45.95 | 0.2 | 122.22 | 0 | 0 | 5.24 | -17.74 | 0.14 | -74.55 | 0.67 | 9.84 | 12.79 | 33.52 | 1.06 | -10.17 | 1.07 | 12.63 | 0.62 | 67.57 | 0 | 0 | 7.28 | 2.97 | 0.08 | 300.0 | 0 | 0 | 0.22 | -59.26 | 0.29 | -48.21 | -0.18 | 0 | 0.04 | -92.98 | 0.00 | 0 |
2015 (2) | 0.42 | 13.51 | 0.74 | -38.84 | 0.09 | 200.0 | 0 | 0 | 6.37 | -5.07 | 0.55 | -20.29 | 0.61 | -24.69 | 9.58 | -20.67 | 1.18 | -13.24 | 0.95 | -24.0 | 0.37 | 825.0 | 0 | 0 | 7.07 | 1.0 | 0.02 | 0 | 0 | 0 | 0.54 | 170.0 | 0.56 | 180.0 | 0.03 | -62.5 | 0.57 | 103.57 | 0.00 | 0 |
2014 (1) | 0.37 | 23.33 | 1.21 | -2.42 | 0.03 | 0.0 | 0 | 0 | 6.71 | 8.93 | 0.69 | 109.09 | 0.81 | 5.19 | 12.07 | -3.43 | 1.36 | -4.23 | 1.25 | -1.57 | 0.04 | -33.33 | 0 | 0 | 7.0 | 0.0 | 0 | 0 | 0 | 0 | 0.2 | 0 | 0.2 | 0 | 0.08 | 300.0 | 0.28 | 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) | 1.73 | 214.55 | 150.72 | 6.84 | 788.31 | 327.5 | 0.53 | 178.95 | -83.12 | 0 | 0 | 0 | 0.71 | 24.56 | 97.22 | -0.1 | 95.58 | -433.33 | 1.87 | 325.0 | 592.59 | 86.98 | 255.81 | 531.39 | 2.76 | 961.54 | 820.0 | 1.47 | -0.68 | -2.0 | 0.42 | 0 | -23.64 | 0.92 | 0 | 0 | 7.88 | 0.0 | 16.74 | 1.77 | 0.0 | 6.63 | 0 | 0 | 0 | 2.91 | -3.32 | 731.43 | 4.67 | -2.1 | 131.19 | 0 | 0 | 0 | 2.91 | -3.32 | 731.43 | 0.12 | 0 | 0 |
24Q2 (19) | 0.55 | -35.29 | -1.79 | 0.77 | -36.89 | -30.0 | 0.19 | -77.38 | -93.93 | 0 | 0 | 0 | 0.57 | 9.62 | 67.65 | -2.26 | -142.97 | -907.14 | 0.44 | 41.94 | 100.0 | 24.44 | 23.8 | 157.78 | 0.26 | -7.14 | -13.33 | 1.48 | 0.0 | 0.68 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.88 | 1.03 | 16.74 | 1.77 | 6.63 | 6.63 | 0 | 0 | 0 | 3.01 | -52.15 | 840.62 | 4.77 | -40.0 | 139.7 | 0 | 0 | 0 | 3.01 | -52.15 | 840.62 | 0.00 | 0 | 0 |
24Q1 (18) | 0.85 | 174.19 | 26.87 | 1.22 | 10.91 | 0.0 | 0.84 | -73.42 | 281.82 | 0 | 0 | 0 | 0.52 | 48.57 | -8.77 | 5.26 | 685.07 | 1923.08 | 0.31 | 29.17 | -18.42 | 19.75 | 33.28 | 50.17 | 0.28 | -3.45 | -12.5 | 1.48 | -0.67 | 0.0 | 0.05 | -89.8 | -98.59 | 0 | 0 | 0 | 7.8 | 15.56 | 15.56 | 1.66 | 0.0 | 0.0 | 0 | 0 | 0 | 6.29 | 510.68 | 15625.0 | 7.95 | 195.54 | 364.91 | 0 | 0 | 0 | 6.29 | 510.68 | 15625.0 | 0.00 | 0 | 0 |
23Q4 (17) | 0.31 | -55.07 | -65.17 | 1.1 | -31.25 | -38.89 | 3.16 | 0.64 | 1875.0 | 0 | 0 | 0 | 0.35 | -2.78 | -49.28 | 0.67 | 2133.33 | 546.67 | 0.24 | -11.11 | -51.02 | 14.81 | 7.54 | -1.74 | 0.29 | -3.33 | -29.27 | 1.49 | -0.67 | 101.35 | 0.49 | -10.91 | -84.39 | 0 | 0 | 0 | 6.75 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0 | 0 | 0 | 1.03 | 194.29 | 590.48 | 2.69 | 33.17 | 85.52 | 0 | 0 | 0 | 1.03 | 194.29 | 590.48 | 0.00 | 0 | 0 |
23Q3 (16) | 0.69 | 23.21 | -17.86 | 1.6 | 45.45 | 77.78 | 3.14 | 0.32 | 1993.33 | 0 | 0 | 0 | 0.36 | 5.88 | -50.0 | 0.03 | -89.29 | 175.0 | 0.27 | 22.73 | -44.9 | 13.78 | 45.27 | -6.66 | 0.3 | 0.0 | -43.4 | 1.5 | 2.04 | 61.29 | 0.55 | -8.33 | -82.14 | 0 | 0 | 0 | 6.75 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0 | 0 | 0 | 0.35 | 9.38 | 600.0 | 2.02 | 1.51 | 27.04 | 0 | 0 | 0 | 0.35 | 9.38 | 600.0 | 0.00 | 0 | 0 |
23Q2 (15) | 0.56 | -16.42 | -42.27 | 1.1 | -9.84 | 37.5 | 3.13 | 1322.73 | 2135.71 | 0 | 0 | 0 | 0.34 | -40.35 | -62.64 | 0.28 | 7.69 | 130.43 | 0.22 | -42.11 | -63.33 | 9.48 | -27.88 | -44.37 | 0.3 | -6.25 | -42.31 | 1.47 | -0.68 | 56.38 | 0.6 | -83.1 | -80.71 | 0 | 0 | 0 | 6.75 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0 | 0 | 0 | 0.32 | 700.0 | 900.0 | 1.99 | 16.37 | 22.09 | 0 | 0 | 0 | 0.32 | 700.0 | 900.0 | 0.00 | 0 | 0 |
23Q1 (14) | 0.67 | -24.72 | 67.5 | 1.22 | -32.22 | -48.09 | 0.22 | 37.5 | 0 | 0 | 0 | 0 | 0.57 | -17.39 | -38.71 | 0.26 | 273.33 | -62.32 | 0.38 | -22.45 | -35.59 | 13.15 | -12.79 | -19.77 | 0.32 | -21.95 | -41.82 | 1.48 | 100.0 | 57.45 | 3.55 | 13.06 | 0 | 0 | 0 | 0 | 6.75 | 0.0 | 0.0 | 1.66 | 0.0 | 8.5 | 0 | 0 | 0 | 0.04 | 119.05 | -97.73 | 1.71 | 17.93 | -48.02 | 0 | 0 | 0 | 0.04 | 119.05 | -97.73 | 0.00 | 0 | 0 |
22Q4 (13) | 0.89 | 5.95 | 286.96 | 1.8 | 100.0 | -18.18 | 0.16 | 6.67 | 0 | 0 | 0 | 0 | 0.69 | -4.17 | -9.21 | -0.15 | -275.0 | -130.0 | 0.49 | 0.0 | -7.55 | 15.08 | 2.15 | 3.83 | 0.41 | -22.64 | -26.79 | 0.74 | -20.43 | -22.11 | 3.14 | 1.95 | 0 | 0 | 0 | 0 | 6.75 | 0.0 | -3.57 | 1.66 | 0.0 | 8.5 | 0 | 0 | 0 | -0.21 | -200.0 | -114.48 | 1.45 | -8.81 | -51.18 | 0 | 0 | 0 | -0.21 | -200.0 | -114.48 | 0.00 | 0 | 0 |
22Q3 (12) | 0.84 | -13.4 | 147.06 | 0.9 | 12.5 | -55.0 | 0.15 | 7.14 | 0 | 0 | 0 | 0 | 0.72 | -20.88 | -21.74 | -0.04 | 95.65 | -106.56 | 0.49 | -18.33 | -14.04 | 14.76 | -13.41 | -6.79 | 0.53 | 1.92 | -3.64 | 0.93 | -1.06 | -2.11 | 3.08 | -0.96 | 0 | 0 | 0 | 0 | 6.75 | 0.0 | -3.57 | 1.66 | 0.0 | 8.5 | 0 | 0 | 0 | -0.07 | -75.0 | -107.61 | 1.59 | -2.45 | -35.1 | 0 | 0 | 0 | -0.07 | -75.0 | -107.61 | 0.00 | 0 | 0 |
22Q2 (11) | 0.97 | 142.5 | 646.15 | 0.8 | -65.96 | -57.22 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0.91 | -2.15 | -8.08 | -0.92 | -233.33 | -675.0 | 0.6 | 1.69 | -4.76 | 17.05 | 4.01 | -7.47 | 0.52 | -5.45 | -10.34 | 0.94 | 0.0 | -2.08 | 3.11 | 0 | 0 | 0 | 0 | 0 | 6.75 | 0.0 | -3.57 | 1.66 | 8.5 | 8.5 | 0 | 0 | 0 | -0.04 | -102.27 | -107.69 | 1.63 | -50.46 | -20.1 | 0 | 0 | 0 | -0.04 | -102.27 | -107.69 | 0.00 | 0 | 0 |
22Q1 (10) | 0.4 | 73.91 | 185.71 | 2.35 | 6.82 | 13.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0.93 | 22.37 | -5.1 | 0.69 | 38.0 | 666.67 | 0.59 | 11.32 | -11.94 | 16.39 | 12.87 | -20.5 | 0.55 | -1.79 | -12.7 | 0.94 | -1.05 | -2.08 | 0 | 0 | 0 | 0 | 0 | 0 | 6.75 | -3.57 | -3.57 | 1.53 | 0.0 | 0.0 | 0 | 0 | 0 | 1.76 | 21.38 | 388.89 | 3.29 | 10.77 | 74.07 | 0 | 0 | 0 | 1.76 | 21.38 | 388.89 | 0.00 | 0 | 0 |
21Q4 (9) | 0.23 | -32.35 | 91.67 | 2.2 | 10.0 | 5.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | -17.39 | 7.04 | 0.5 | -18.03 | 455.56 | 0.53 | -7.02 | -1.85 | 14.52 | -8.29 | -10.46 | 0.56 | 1.82 | -20.0 | 0.95 | 0.0 | -1.04 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0 | 0 | 0 | 1.45 | 57.61 | 437.04 | 2.97 | 21.22 | 65.92 | 0 | 0 | 0 | 1.45 | 57.61 | 437.04 | 0.00 | 0 | 0 |
21Q3 (8) | 0.34 | 161.54 | 88.89 | 2.0 | 6.95 | 1.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | -7.07 | 24.32 | 0.61 | 281.25 | 1625.0 | 0.57 | -9.52 | 14.0 | 15.83 | -14.05 | 11.15 | 0.55 | -5.17 | -3.51 | 0.95 | -1.04 | -1.04 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0.92 | 76.92 | 384.21 | 2.45 | 20.1 | 42.44 | 0 | 0 | 0 | 0.92 | 76.92 | 384.21 | 0.00 | 0 | 0 |
21Q2 (7) | 0.13 | -7.14 | -13.33 | 1.87 | -9.66 | 44.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.99 | 1.02 | 20.73 | 0.16 | 77.78 | -65.22 | 0.63 | -5.97 | 16.67 | 18.42 | -10.64 | 0 | 0.58 | -7.94 | 0.0 | 0.96 | 0.0 | -1.03 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0.52 | 44.44 | 126.09 | 2.04 | 7.94 | 15.91 | 0 | 0 | 0 | 0.52 | 44.44 | 126.09 | 0.00 | 0 | 0 |
21Q1 (6) | 0.14 | 16.67 | 7.69 | 2.07 | -0.48 | 38.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.98 | 38.03 | -7.55 | 0.09 | 0.0 | 111.25 | 0.67 | 24.07 | -17.28 | 20.62 | 27.13 | 0 | 0.63 | -10.0 | -5.97 | 0.96 | 0.0 | -1.03 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 0.0 | 1.53 | 0.0 | 8.51 | 0 | 0 | 0 | 0.36 | 33.33 | -50.68 | 1.89 | 5.59 | -11.68 | 0 | 0 | 0 | 0.36 | 33.33 | -50.68 | 0.00 | 0 | 0 |
20Q4 (5) | 0.12 | -33.33 | 20.0 | 2.08 | 5.58 | 57.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.71 | -4.05 | -20.22 | 0.09 | 325.0 | -10.0 | 0.54 | 8.0 | -6.9 | 16.22 | 13.84 | 0 | 0.7 | 22.81 | 12.9 | 0.96 | 0.0 | 1.05 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 0.0 | 0.0 | 1.53 | 0.0 | 8.51 | 0 | 0 | 0 | 0.27 | 42.11 | -82.24 | 1.79 | 4.07 | -38.91 | 0 | 0 | 0 | 0.27 | 42.11 | -82.24 | 0.00 | 0 | 0 |
20Q3 (4) | 0.18 | 20.0 | 0.0 | 1.97 | 52.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.74 | -9.76 | 0.0 | -0.04 | -108.7 | 0.0 | 0.5 | -7.41 | 0.0 | 14.25 | 0 | 0.0 | 0.57 | -1.72 | 0.0 | 0.96 | -1.03 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.0 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.19 | -17.39 | 0.0 | 1.72 | -2.27 | 0.0 | 0 | 0 | 0.0 | 0.19 | -17.39 | 0.0 | 0.00 | 0 | 0.0 |