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) | 3.04 | -10.06 | 1.39 | -6.71 | 0 | 0 | 0 | 0 | 0.98 | -43.68 | -0.37 | 0 | 0.31 | -29.55 | 31.63 | 25.09 | 0.19 | -38.71 | 0.48 | -5.88 | 0 | 0 | 0.02 | -33.33 | 4.79 | 0.0 | 0.61 | 0.0 | 0.3 | 0.0 | -3.65 | 0 | -2.75 | 0 | -0.4 | 0 | -4.05 | 0 | 0.00 | 0 |
2022 (9) | 3.38 | 76.04 | 1.49 | -5.7 | 0 | 0 | 0 | 0 | 1.74 | -68.36 | 0.04 | 0 | 0.44 | -83.14 | 25.29 | -46.71 | 0.31 | -32.61 | 0.51 | 34.21 | 0 | 0 | 0.03 | -25.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.3 | 0.0 | -3.28 | 0 | -2.37 | 0 | -0.42 | 0 | -3.7 | 0 | 0.00 | 0 |
2021 (8) | 1.92 | -35.57 | 1.58 | -1.25 | 0 | 0 | 0 | 0 | 5.5 | 38.19 | -0.18 | 0 | 2.61 | 161.0 | 47.45 | 88.87 | 0.46 | -19.3 | 0.38 | -5.0 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.3 | 0.0 | -3.33 | 0 | -2.42 | 0 | -0.58 | 0 | -3.91 | 0 | 0.00 | 0 |
2020 (7) | 2.98 | -8.87 | 1.6 | 0.0 | 0 | 0 | 0 | 0 | 3.98 | -34.86 | -0.51 | 0 | 1.0 | 49.25 | 25.13 | 129.13 | 0.57 | -9.52 | 0.4 | -4.76 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.3 | 0.0 | -3.15 | 0 | -2.24 | 0 | -0.53 | 0 | -3.68 | 0 | 0.00 | 0 |
2019 (6) | 3.27 | 81.67 | 1.6 | -3.61 | 0 | 0 | 0 | 0 | 6.11 | -21.97 | -0.5 | 0 | 0.67 | -28.72 | 10.97 | -8.66 | 0.63 | -74.29 | 0.42 | -4.55 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.3 | 0.0 | -2.64 | 0 | -1.74 | 0 | -0.44 | 0 | -3.08 | 0 | 0.00 | 0 |
2018 (5) | 1.8 | 34.33 | 1.66 | 0.61 | 0 | 0 | 0 | 0 | 7.83 | 11.86 | -0.62 | 0 | 0.94 | -18.97 | 12.01 | -27.56 | 2.45 | 80.15 | 0.44 | -2.22 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.3 | 0.0 | -2.14 | 0 | -1.24 | 0 | -0.42 | 0 | -2.56 | 0 | 0.00 | 0 |
2017 (4) | 1.34 | -53.95 | 1.65 | 57.14 | 0 | 0 | 0 | 0 | 7.0 | -33.33 | -0.66 | 0 | 1.16 | 346.15 | 16.57 | 569.23 | 1.36 | -9.33 | 0.45 | -4.26 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.3 | 87.5 | -1.61 | 0 | -0.71 | 0 | -0.47 | 0 | -2.08 | 0 | 0.00 | 0 |
2016 (3) | 2.91 | 21.25 | 1.05 | -40.34 | 0 | 0 | 0 | 0 | 10.5 | -1.59 | 0.01 | 0 | 0.26 | -16.13 | 2.48 | -14.77 | 1.5 | -11.24 | 0.47 | 23.68 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.16 | 0.0 | -0.82 | 0 | -0.06 | 0 | -0.3 | 0 | -1.12 | 0 | 0.00 | 0 |
2015 (2) | 2.4 | -17.24 | 1.76 | 4.76 | 0 | 0 | 0 | 0 | 10.67 | 3.49 | -0.19 | 0 | 0.31 | -53.03 | 2.91 | -54.62 | 1.69 | 19.01 | 0.38 | -13.64 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.16 | -48.39 | -0.84 | 0 | -0.07 | 0 | -0.16 | 0 | -1.0 | 0 | 0.00 | 0 |
2014 (1) | 2.9 | -23.48 | 1.68 | 1.82 | 0 | 0 | 0 | 0 | 10.31 | -7.95 | -0.34 | 0 | 0.66 | -34.0 | 6.40 | -28.3 | 1.42 | -2.07 | 0.44 | 0.0 | 0 | 0 | 0.04 | 0.0 | 4.79 | 0.0 | 0.61 | 0.0 | 0.31 | -22.5 | -0.79 | 0 | 0.12 | -73.91 | -0.16 | 0 | -0.95 | 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) | 2.62 | -12.37 | -18.38 | 1.34 | -3.6 | -3.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | 18.6 | 183.33 | -0.03 | -50.0 | 72.73 | 0.71 | 61.36 | 222.73 | 50.35 | 23.6 | 158.64 | 0.13 | -45.83 | 0.0 | 0.46 | -2.13 | -6.12 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.78 | -0.53 | -5.0 | -2.88 | -1.05 | -6.67 | -0.39 | -14.71 | -14.71 | -4.17 | -1.71 | -5.84 | 0.00 | 0 | 0 |
24Q2 (19) | 2.99 | 4.18 | -7.14 | 1.39 | 0.0 | 2.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | 186.67 | 138.89 | -0.02 | 77.78 | 81.82 | 0.44 | 25.71 | 131.58 | 40.74 | -3.39 | 228.07 | 0.24 | 4.35 | 71.43 | 0.47 | -2.08 | -4.08 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.76 | -0.53 | -7.74 | -2.85 | -0.71 | -10.04 | -0.34 | 5.56 | 10.53 | -4.1 | 0.0 | -5.94 | 0.00 | 0 | 0 |
24Q1 (18) | 2.87 | -5.59 | -16.08 | 1.39 | 0.0 | -6.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -53.12 | -50.0 | -0.09 | -80.0 | 18.18 | 0.35 | 12.9 | 45.83 | 42.17 | 33.31 | 212.75 | 0.23 | 21.05 | 43.75 | 0.48 | 0.0 | -4.0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.74 | -2.47 | -10.65 | -2.83 | -2.91 | -14.11 | -0.36 | 10.0 | 18.18 | -4.1 | -1.23 | -7.33 | 0.00 | 0 | 0 |
23Q4 (17) | 3.04 | -5.3 | -10.06 | 1.39 | 0.0 | -6.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | 77.78 | -31.91 | -0.05 | 54.55 | 44.44 | 0.31 | 40.91 | -29.55 | 31.63 | 62.48 | 25.09 | 0.19 | 46.15 | -38.71 | 0.48 | -2.04 | -5.88 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.65 | -1.39 | -11.28 | -2.75 | -1.85 | -16.03 | -0.4 | -17.65 | 4.76 | -4.05 | -2.79 | -9.46 | 0.00 | 0 | 0 |
23Q3 (16) | 3.21 | -0.31 | -11.33 | 1.39 | 2.96 | -12.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0.0 | -68.97 | -0.11 | 0.0 | -161.11 | 0.22 | 15.79 | -55.1 | 19.47 | 56.78 | 41.45 | 0.13 | -7.14 | -63.89 | 0.49 | 0.0 | -5.77 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.6 | -3.15 | -12.5 | -2.7 | -4.25 | -17.9 | -0.34 | 10.53 | 10.53 | -3.94 | -1.81 | -10.06 | 0.00 | 0 | 0 |
23Q2 (15) | 3.22 | -5.85 | 6.62 | 1.35 | -9.4 | -14.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -40.0 | -58.14 | -0.11 | 0.0 | -83.33 | 0.19 | -20.83 | -66.67 | 12.42 | -7.9 | 0.22 | 0.14 | -12.5 | -73.08 | 0.49 | -2.0 | 8.89 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.49 | -3.25 | -3.25 | -2.59 | -4.44 | -4.86 | -0.38 | 13.64 | 22.45 | -3.87 | -1.31 | 0.0 | 0.00 | 0 | 0 |
23Q1 (14) | 3.42 | 1.18 | 31.54 | 1.49 | 0.0 | -5.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.3 | -36.17 | 15.38 | -0.11 | -22.22 | -650.0 | 0.24 | -45.45 | -71.08 | 13.48 | -46.68 | -15.69 | 0.16 | -48.39 | -64.44 | 0.5 | -1.96 | 31.58 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.38 | -3.05 | -2.11 | -2.48 | -4.64 | -2.9 | -0.44 | -4.76 | 21.43 | -3.82 | -3.24 | 1.29 | 0.00 | 0 | 0 |
22Q4 (13) | 3.38 | -6.63 | 76.04 | 1.49 | -5.7 | -5.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.47 | -18.97 | -79.48 | -0.09 | -150.0 | -228.57 | 0.44 | -10.2 | -83.14 | 25.29 | 83.72 | -46.71 | 0.31 | -13.89 | -32.61 | 0.51 | -1.92 | 34.21 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.28 | -2.5 | 1.5 | -2.37 | -3.49 | 2.07 | -0.42 | -10.53 | 27.59 | -3.7 | -3.35 | 5.37 | 0.00 | 0 | 0 |
22Q3 (12) | 3.62 | 19.87 | 59.47 | 1.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.58 | 34.88 | -64.2 | 0.18 | 400.0 | 350.0 | 0.49 | -14.04 | -69.75 | 13.76 | 11.08 | -62.19 | 0.36 | -30.77 | -80.22 | 0.52 | 15.56 | 33.33 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.2 | 5.33 | 5.88 | -2.29 | 7.29 | 8.4 | -0.38 | 22.45 | 32.14 | -3.58 | 7.49 | 9.6 | 0.00 | 0 | 0 |
22Q2 (11) | 3.02 | 16.15 | 13.96 | 1.58 | 0.0 | -0.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | 65.38 | -57.84 | -0.06 | -400.0 | 66.67 | 0.57 | -31.33 | -43.56 | 12.39 | -22.52 | -46.88 | 0.52 | 15.56 | -59.06 | 0.45 | 18.42 | 15.38 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.38 | -2.11 | 1.74 | -2.47 | -2.49 | 2.37 | -0.49 | 12.5 | 10.91 | -3.87 | 0.0 | 3.01 | 0.00 | 0 | 0 |
22Q1 (10) | 2.6 | 35.42 | -12.16 | 1.58 | 0.0 | -1.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -88.65 | -54.39 | 0.02 | -71.43 | 116.67 | 0.83 | -68.2 | 50.91 | 15.99 | -66.3 | 13.11 | 0.45 | -2.17 | -33.82 | 0.38 | 0.0 | -5.0 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.31 | 0.6 | -1.53 | -2.41 | 0.41 | -2.12 | -0.56 | 3.45 | -7.69 | -3.87 | 1.02 | -2.38 | 0.00 | 0 | 0 |
21Q4 (9) | 1.92 | -15.42 | -35.57 | 1.58 | 0.0 | -1.25 | 0 | 0 | 0 | 0 | 0 | 0 | 2.29 | 41.36 | 84.68 | 0.07 | 75.0 | 333.33 | 2.61 | 61.11 | 161.0 | 47.45 | 30.35 | 88.87 | 0.46 | -74.73 | -19.3 | 0.38 | -2.56 | -5.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.33 | 2.06 | -5.71 | -2.42 | 3.2 | -8.04 | -0.58 | -3.57 | -9.43 | -3.91 | 1.26 | -6.25 | 0.00 | 0 | 0 |
21Q3 (8) | 2.27 | -14.34 | -24.58 | 1.58 | -0.63 | -1.25 | 0 | 0 | 0 | 0 | 0 | 0 | 1.62 | 58.82 | 8.0 | 0.04 | 122.22 | -33.33 | 1.62 | 60.4 | 28.57 | 36.40 | 56.07 | 0.26 | 1.82 | 43.31 | 237.04 | 0.39 | 0.0 | -4.88 | 0 | 0 | 0 | 0.04 | -20.0 | 33.33 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.4 | 1.16 | -8.97 | -2.5 | 1.19 | -13.12 | -0.56 | -1.82 | -19.15 | -3.96 | 0.75 | -10.31 | 0.00 | 0 | 0 |
21Q2 (7) | 2.65 | -10.47 | -12.83 | 1.59 | -0.62 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | 78.95 | 75.86 | -0.18 | -50.0 | 45.45 | 1.01 | 83.64 | 65.57 | 23.33 | 64.98 | 0 | 1.27 | 86.76 | 188.64 | 0.39 | -2.5 | -4.88 | 0 | 0 | 0 | 0.05 | 66.67 | 66.67 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.44 | -5.52 | -8.52 | -2.53 | -7.2 | -11.45 | -0.55 | -5.77 | -27.91 | -3.99 | -5.56 | -10.83 | 0.00 | 0 | 0 |
21Q1 (6) | 2.96 | -0.67 | -9.76 | 1.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | -54.03 | -13.64 | -0.12 | -300.0 | 42.86 | 0.55 | -45.0 | -5.17 | 14.14 | -43.73 | 0 | 0.68 | 19.3 | 54.55 | 0.4 | 0.0 | -4.76 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.26 | -3.49 | -14.39 | -2.36 | -5.36 | -21.65 | -0.52 | 1.89 | -26.83 | -3.78 | -2.72 | -15.95 | 0.00 | 0 | 0 |
20Q4 (5) | 2.98 | -1.0 | -8.87 | 1.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.24 | -17.33 | 69.86 | -0.03 | -150.0 | 90.91 | 1.0 | -20.63 | 49.25 | 25.13 | -30.8 | 0 | 0.57 | 5.56 | -9.52 | 0.4 | -2.44 | -4.76 | 0 | 0 | 0 | 0.04 | 33.33 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.15 | -0.96 | -19.32 | -2.24 | -1.36 | -28.74 | -0.53 | -12.77 | -20.45 | -3.68 | -2.51 | -19.48 | 0.00 | 0 | 0 |
20Q3 (4) | 3.01 | -0.99 | 0.0 | 1.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.5 | 158.62 | 0.0 | 0.06 | 118.18 | 0.0 | 1.26 | 106.56 | 0.0 | 36.31 | 0 | 0.0 | 0.54 | 22.73 | 0.0 | 0.41 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -3.12 | 1.58 | 0.0 | -2.21 | 2.64 | 0.0 | -0.47 | -9.3 | 0.0 | -3.59 | 0.28 | 0.0 | 0.00 | 0 | 0.0 |