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 | |||||||||||||||||||||
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2023 (10) | 6.38 | -10.01 | 3.19 | 0.0 | 0.4 | -20.0 | 0 | 0 | 8.36 | -13.28 | 1.35 | -3.57 | 1.85 | 10.78 | 22.13 | 27.74 | 2.6 | -5.11 | 0.2 | 0 | 2.0 | 0.0 | 0.07 | 250.0 | 5.7 | 0.0 | 1.48 | 10.45 | 0.11 | 1000.0 | 7.19 | 6.52 | 8.78 | 8.4 | -0.05 | 0 | 7.14 | 7.53 | 0.00 | 0 |
2022 (9) | 7.09 | 242.51 | 3.19 | 4.25 | 0.5 | 0.0 | 0 | 0 | 9.64 | 3.99 | 1.4 | 366.67 | 1.67 | -29.24 | 17.32 | -31.95 | 2.74 | -6.48 | 0 | 0 | 2.0 | 0.0 | 0.02 | 100.0 | 5.7 | 0.0 | 1.34 | 2.29 | 0.01 | 0.0 | 6.75 | 25.7 | 8.1 | 21.08 | -0.11 | 0 | 6.64 | 23.65 | 0.00 | 0 |
2021 (8) | 2.07 | -11.16 | 3.06 | 0.0 | 0.5 | 0 | 0 | 0 | 9.27 | 14.3 | 0.3 | 172.73 | 2.36 | 50.32 | 25.46 | 31.51 | 2.93 | 15.35 | 0 | 0 | 2.0 | 2.56 | 0.01 | 0.0 | 5.7 | 0.0 | 1.31 | 1.55 | 0.01 | 0.0 | 5.37 | 5.71 | 6.69 | 4.69 | 0 | 0 | 5.37 | 5.29 | 0.00 | 0 |
2020 (7) | 2.33 | 15.35 | 3.06 | -3.16 | 0 | 0 | 0 | 0 | 8.11 | -11.66 | 0.11 | -38.89 | 1.57 | -17.8 | 19.36 | -6.96 | 2.54 | -8.3 | 0 | 0 | 1.95 | 200.0 | 0.01 | 0.0 | 5.7 | 0.0 | 1.29 | 0.78 | 0.01 | 0 | 5.08 | -5.93 | 6.39 | -4.34 | 0.02 | 0 | 5.1 | -5.38 | 0.00 | 0 |
2019 (6) | 2.02 | 9.19 | 3.16 | 0.0 | 0 | 0 | 0 | 0 | 9.18 | -13.31 | 0.18 | -82.69 | 1.91 | 10.4 | 20.81 | 27.36 | 2.77 | -15.03 | 0 | 0 | 0.65 | 0 | 0.01 | 0.0 | 5.7 | 0.18 | 1.28 | 9.4 | 0 | 0 | 5.4 | -8.32 | 6.68 | -5.38 | -0.01 | 0 | 5.39 | -8.8 | 0.00 | 0 |
2018 (5) | 1.85 | -68.21 | 3.16 | 43.64 | 0.65 | 0 | 0 | 0 | 10.59 | 13.02 | 1.04 | 0 | 1.73 | -3.89 | 16.34 | -14.96 | 3.26 | 16.85 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 5.69 | 0.18 | 1.17 | 0.0 | 0 | 0 | 5.89 | 17.33 | 7.06 | 14.05 | 0.02 | -33.33 | 5.91 | 17.03 | 0.00 | 0 |
2017 (4) | 5.82 | 25.43 | 2.2 | 29.41 | 0 | 0 | 0 | 0 | 9.37 | -15.13 | -0.14 | 0 | 1.8 | -20.0 | 19.21 | -5.74 | 2.79 | -11.15 | 0 | 0 | 1.25 | 0 | 0.02 | -60.0 | 5.68 | 0.18 | 1.17 | 5.41 | 0 | 0 | 5.02 | -7.72 | 6.19 | -5.5 | 0.03 | -40.0 | 5.05 | -8.01 | 0.00 | 0 |
2016 (3) | 4.64 | 12.9 | 1.7 | -5.56 | 0.65 | -20.73 | 0 | 0 | 11.04 | -11.68 | 0.61 | -42.45 | 2.25 | 4.17 | 20.38 | 17.94 | 3.14 | -4.27 | 0 | 0 | 0 | 0 | 0.05 | 150.0 | 5.67 | 9.67 | 1.11 | 11.0 | 0 | 0 | 5.44 | -3.37 | 6.55 | -1.21 | 0.05 | -61.54 | 5.49 | -4.69 | 0.00 | 0 |
2015 (2) | 4.11 | -6.16 | 1.8 | 12.5 | 0.82 | 32.26 | 0 | 0 | 12.5 | -16.5 | 1.06 | -40.11 | 2.16 | -31.21 | 17.28 | -17.62 | 3.28 | 4.46 | 0 | 0 | 0.46 | -64.06 | 0.02 | 0 | 5.17 | 4.87 | 1.0 | 20.48 | 0 | 0 | 5.63 | 2.55 | 6.63 | 5.07 | 0.13 | -13.33 | 5.76 | 2.13 | 0.00 | 0 |
2014 (1) | 4.38 | 46.0 | 1.6 | 0.0 | 0.62 | -10.14 | 0 | 0 | 14.97 | 11.8 | 1.77 | 43.9 | 3.14 | 8.65 | 20.98 | -2.82 | 3.14 | -6.27 | 0 | 0 | 1.28 | -30.05 | 0 | 0 | 4.93 | 12.05 | 0.83 | 18.57 | 0 | 0 | 5.49 | 22.0 | 6.31 | 21.11 | 0.15 | 50.0 | 5.64 | 22.61 | 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) | 5.35 | -14.94 | -18.2 | 3.19 | 0.0 | 0.0 | 0.05 | -87.5 | -87.5 | 0 | 0 | 0 | 2.32 | 20.21 | -9.38 | 0.43 | -14.0 | -20.37 | 2.35 | 16.34 | -8.2 | 29.78 | 19.88 | 10.76 | 2.75 | -0.72 | 15.55 | 1.63 | 715.0 | 0 | 3.15 | 57.5 | 57.5 | 0.06 | 0.0 | -14.29 | 5.98 | 4.91 | 4.91 | 1.61 | 8.78 | 8.78 | 0.05 | -54.55 | -54.55 | 7.21 | 1.12 | 6.97 | 8.87 | 1.72 | 6.48 | -0.04 | 20.0 | 60.0 | 7.17 | 1.27 | 7.98 | 0.00 | 0 | 0 |
24Q1 (19) | 6.29 | -1.41 | -11.03 | 3.19 | 0.0 | 0.0 | 0.4 | 0.0 | -20.0 | 0 | 0 | 0 | 1.93 | 2.12 | -10.65 | 0.5 | 4900.0 | 42.86 | 2.02 | 9.19 | -7.34 | 24.85 | 12.28 | 9.19 | 2.77 | 6.54 | -1.07 | 0.2 | 0.0 | 0 | 2.0 | 0.0 | 0.0 | 0.06 | -14.29 | 200.0 | 5.7 | 0.0 | 0.0 | 1.48 | 0.0 | 10.45 | 0.11 | 0.0 | 1000.0 | 7.13 | -0.83 | 10.89 | 8.72 | -0.68 | 12.08 | -0.05 | 0.0 | 50.0 | 7.08 | -0.84 | 11.85 | 0.00 | 0 | 0 |
23Q4 (18) | 6.38 | 3.24 | -10.01 | 3.19 | 0.0 | 0.0 | 0.4 | 0.0 | -20.0 | 0 | 0 | 0 | 1.89 | 8.0 | 2.16 | 0.01 | -97.78 | 104.17 | 1.85 | -11.48 | 10.78 | 22.13 | -11.91 | 27.74 | 2.6 | 8.79 | -5.11 | 0.2 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.07 | 0.0 | 250.0 | 5.7 | 0.0 | 0.0 | 1.48 | 0.0 | 10.45 | 0.11 | 0.0 | 1000.0 | 7.19 | 0.14 | 6.52 | 8.78 | 0.11 | 8.4 | -0.05 | 61.54 | 54.55 | 7.14 | 1.28 | 7.53 | 0.00 | 0 | 0 |
23Q3 (17) | 6.18 | -5.5 | 33.19 | 3.19 | 0.0 | 4.25 | 0.4 | 0.0 | -20.0 | 0 | 0 | 0 | 1.75 | -31.64 | -40.68 | 0.45 | -16.67 | -43.04 | 2.09 | -18.36 | -36.67 | 25.12 | -6.58 | -25.17 | 2.39 | 0.42 | -14.34 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.07 | 0.0 | 600.0 | 5.7 | 0.0 | 0.0 | 1.48 | 0.0 | 10.45 | 0.11 | 0.0 | 1000.0 | 7.18 | 6.53 | 2.87 | 8.77 | 5.28 | 5.28 | -0.13 | -30.0 | -8.33 | 7.05 | 6.17 | 2.77 | 0.00 | 0 | 0 |
23Q2 (16) | 6.54 | -7.5 | 143.12 | 3.19 | 0.0 | 4.25 | 0.4 | -20.0 | -20.0 | 0 | 0 | 0 | 2.56 | 18.52 | -2.29 | 0.54 | 54.29 | 3.85 | 2.56 | 17.43 | -13.51 | 26.89 | 18.17 | -13.33 | 2.38 | -15.0 | -18.49 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.07 | 250.0 | 0 | 5.7 | 0.0 | 0.0 | 1.48 | 10.45 | 10.45 | 0.11 | 1000.0 | 1000.0 | 6.74 | 4.82 | 8.89 | 8.33 | 7.07 | 10.48 | -0.1 | 0.0 | -11.11 | 6.64 | 4.9 | 8.85 | 0.00 | 0 | 0 |
23Q1 (15) | 7.07 | -0.28 | 203.43 | 3.19 | 0.0 | 4.25 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 2.16 | 16.76 | -2.7 | 0.35 | 245.83 | 6.06 | 2.18 | 30.54 | -6.44 | 22.76 | 31.36 | -7.61 | 2.8 | 2.19 | -2.44 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 5.7 | 0.0 | 0.0 | 1.34 | 0.0 | 2.29 | 0.01 | 0.0 | 0.0 | 6.43 | -4.74 | 12.81 | 7.78 | -3.95 | 10.83 | -0.1 | 9.09 | -233.33 | 6.33 | -4.67 | 11.64 | 0.00 | 0 | 0 |
22Q4 (14) | 7.09 | 52.8 | 242.51 | 3.19 | 4.25 | 4.25 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 1.85 | -37.29 | -9.31 | -0.24 | -130.38 | -700.0 | 1.67 | -49.39 | -29.24 | 17.32 | -48.4 | -31.88 | 2.74 | -1.79 | -6.48 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 5.7 | 0.0 | 0.0 | 1.34 | 0.0 | 2.29 | 0.01 | 0.0 | 0.0 | 6.75 | -3.3 | 25.7 | 8.1 | -2.76 | 21.08 | -0.11 | 8.33 | 0 | 6.64 | -3.21 | 23.65 | 0.00 | 0 | 0 |
22Q3 (13) | 4.64 | 72.49 | 144.21 | 3.06 | 0.0 | 0.0 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 2.95 | 12.6 | 10.9 | 0.79 | 51.92 | 690.0 | 3.3 | 11.49 | 15.38 | 33.57 | 8.2 | 4.82 | 2.79 | -4.45 | 6.9 | 0 | 0 | 0 | 2.0 | 0.0 | -20.0 | 0.01 | 0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.34 | 0.0 | 2.29 | 0.01 | 0.0 | 0.0 | 6.98 | 12.76 | 29.26 | 8.33 | 10.48 | 23.96 | -0.12 | -33.33 | 0 | 6.86 | 12.46 | 27.04 | 0.00 | 0 | 0 |
22Q2 (12) | 2.69 | 15.45 | 66.05 | 3.06 | 0.0 | 0.0 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 2.62 | 18.02 | 3.15 | 0.52 | 57.58 | 420.0 | 2.96 | 27.04 | 8.42 | 31.03 | 25.97 | -0.44 | 2.92 | 1.74 | 6.18 | 0 | 0 | 0 | 2.0 | 0.0 | -20.0 | 0 | 0 | -100.0 | 5.7 | 0.0 | 0.0 | 1.34 | 2.29 | 3.88 | 0.01 | 0.0 | 0.0 | 6.19 | 8.6 | 16.57 | 7.54 | 7.41 | 13.9 | -0.09 | -200.0 | -1000.0 | 6.1 | 7.58 | 14.66 | 0.00 | 0 | 0 |
22Q1 (11) | 2.33 | 12.56 | 21.99 | 3.06 | 0.0 | 0.0 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 2.22 | 8.82 | 8.82 | 0.33 | 1200.0 | 153.85 | 2.33 | -1.27 | 14.78 | 24.63 | -3.15 | -1.36 | 2.87 | -2.05 | 10.38 | 0 | 0 | 0 | 2.0 | 0.0 | 2.56 | 0 | -100.0 | -100.0 | 5.7 | 0.0 | 0.0 | 1.31 | 0.0 | 1.55 | 0.01 | 0.0 | 0.0 | 5.7 | 6.15 | 9.4 | 7.02 | 4.93 | 7.67 | -0.03 | 0 | 0 | 5.67 | 5.59 | 8.83 | 0.00 | 0 | 0 |
21Q4 (10) | 2.07 | 8.95 | -11.16 | 3.06 | 0.0 | 0.0 | 0.5 | 0 | 0 | 0 | 0 | 0 | 2.04 | -23.31 | 20.71 | -0.03 | -130.0 | -400.0 | 2.36 | -17.48 | 50.32 | 25.43 | -20.59 | 31.37 | 2.93 | 12.26 | 15.35 | 0 | 0 | 0 | 2.0 | -20.0 | 2.56 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.31 | 0.0 | 1.55 | 0.01 | 0.0 | 0.0 | 5.37 | -0.56 | 5.71 | 6.69 | -0.45 | 4.69 | 0 | 0 | -100.0 | 5.37 | -0.56 | 5.29 | 0.00 | 0 | 0 |
21Q3 (9) | 1.9 | 17.28 | -9.09 | 3.06 | 0.0 | -20.73 | 0 | 0 | 0 | 0 | 0 | 0 | 2.66 | 4.72 | 6.83 | 0.1 | 0.0 | 42.86 | 2.86 | 4.76 | 24.35 | 32.03 | 2.77 | 16.83 | 2.61 | -5.09 | 7.85 | 0 | 0 | 0 | 2.5 | 0.0 | 72.41 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.31 | 1.55 | 1.55 | 0.01 | 0.0 | 0.0 | 5.4 | 1.69 | 6.72 | 6.72 | 1.51 | 5.49 | 0 | -100.0 | 100.0 | 5.4 | 1.5 | 7.78 | 0.00 | 0 | 0 |
21Q2 (8) | 1.62 | -15.18 | -43.36 | 3.06 | 0.0 | -18.62 | 0 | 0 | 0 | 0 | 0 | 0 | 2.54 | 24.51 | 32.98 | 0.1 | -23.08 | 150.0 | 2.73 | 34.48 | 39.29 | 31.16 | 24.81 | 30.06 | 2.75 | 5.77 | -5.17 | 0 | 0 | 0 | 2.5 | 28.21 | 117.39 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.31 | 1.92 | 6.41 | 6.62 | 1.53 | 5.08 | 0.01 | 0 | 133.33 | 5.32 | 2.11 | 7.26 | 0.00 | 0 | 0 |
21Q1 (7) | 1.91 | -18.03 | -24.8 | 3.06 | 0.0 | -6.13 | 0 | 0 | 0 | 0 | 0 | 0 | 2.04 | 20.71 | 0.99 | 0.13 | 1200.0 | 750.0 | 2.03 | 29.3 | 7.41 | 24.97 | 28.98 | 0 | 2.6 | 2.36 | -11.86 | 0 | 0 | 0 | 1.95 | 0.0 | 200.0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.29 | 0.0 | 0.78 | 0.01 | 0.0 | 0 | 5.21 | 2.56 | 4.62 | 6.52 | 2.03 | 4.15 | 0 | -100.0 | 100.0 | 5.21 | 2.16 | 6.11 | 0.00 | 0 | 0 |
20Q4 (6) | 2.33 | 11.48 | 8.88 | 3.06 | -20.73 | -3.16 | 0 | 0 | 0 | 0 | 0 | 0 | 1.69 | -32.13 | -14.21 | 0.01 | -85.71 | 109.09 | 1.57 | -31.74 | -17.8 | 19.36 | -29.38 | 0 | 2.54 | 4.96 | -8.3 | 0 | 0 | 0 | 1.95 | 34.48 | 200.0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.29 | 0.0 | 0.78 | 0.01 | 0.0 | 0 | 5.08 | 0.4 | -5.93 | 6.39 | 0.31 | -4.34 | 0.02 | 140.0 | 300.0 | 5.1 | 1.8 | -5.38 | 0.00 | 0 | 0 |
20Q3 (5) | 2.09 | -26.92 | 14.84 | 3.86 | 2.66 | 22.15 | 0 | 0 | 0 | 0 | 0 | 0 | 2.49 | 30.37 | 9.21 | 0.07 | 75.0 | 16.67 | 2.3 | 17.35 | -3.77 | 27.41 | 14.41 | 0 | 2.42 | -16.55 | -13.88 | 0 | 0 | 0 | 1.45 | 26.09 | 123.08 | 0.01 | 0.0 | 0 | 5.7 | 0.0 | 0.0 | 1.29 | 0.0 | 0.78 | 0.01 | 0.0 | 0 | 5.06 | 1.4 | -8.17 | 6.37 | 1.11 | -6.05 | -0.05 | -66.67 | -600.0 | 5.01 | 1.01 | -9.24 | 0.00 | 0 | 0 |
20Q2 (4) | 2.86 | 12.6 | 0.0 | 3.76 | 15.34 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.91 | -5.45 | 0.0 | 0.04 | 300.0 | 0.0 | 1.96 | 3.7 | 0.0 | 23.96 | 0 | 0.0 | 2.9 | -1.69 | 0.0 | 0 | 0 | 0.0 | 1.15 | 76.92 | 0.0 | 0.01 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 1.29 | 0.78 | 0.0 | 0.01 | 0 | 0.0 | 4.99 | 0.2 | 0.0 | 6.3 | 0.64 | 0.0 | -0.03 | 57.14 | 0.0 | 4.96 | 1.02 | 0.0 | 0.00 | 0 | 0.0 |