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) | 3.18 | 29.8 | 0 | 0 | 0 | 0 | 0 | 0 | 11.48 | -10.8 | 1.45 | -23.68 | 1.55 | -17.55 | 13.50 | -7.57 | 4.24 | -16.04 | 0 | 0 | 0 | 0 | 0.21 | -4.55 | 3.19 | 0.0 | 1.97 | 10.67 | 0.16 | -52.94 | 4.08 | 0.0 | 6.21 | 0.16 | -0.1 | 0 | 3.98 | 1.53 | 0.00 | 0 |
2022 (9) | 2.45 | 7.93 | 0 | 0 | 0 | 0 | 0 | 0 | 12.87 | 6.28 | 1.9 | 41.79 | 1.88 | 2.17 | 14.61 | -3.86 | 5.05 | 26.57 | 0 | 0 | 0 | 0 | 0.22 | 0.0 | 3.19 | 10.0 | 1.78 | 7.88 | 0.34 | 100.0 | 4.08 | 12.09 | 6.2 | 13.55 | -0.16 | 0 | 3.92 | 18.79 | 0.00 | 0 |
2021 (8) | 2.27 | -23.83 | 0 | 0 | 0 | 0 | 0 | 0 | 12.11 | 22.57 | 1.34 | 41.05 | 1.84 | 5.75 | 15.19 | -13.73 | 3.99 | 36.64 | 0 | 0 | 0 | 0 | 0.22 | -4.35 | 2.9 | 15.08 | 1.65 | 6.45 | 0.17 | -10.53 | 3.64 | 11.66 | 5.46 | 9.2 | -0.34 | 0 | 3.3 | 6.8 | 0.00 | 0 |
2020 (7) | 2.98 | 64.64 | 0 | 0 | 0.15 | -50.0 | 0 | 0 | 9.88 | -8.18 | 0.95 | -20.17 | 1.74 | -5.95 | 17.61 | 2.43 | 2.92 | -5.81 | 0 | 0 | 0.14 | -51.72 | 0.23 | -4.17 | 2.52 | 0.0 | 1.55 | 8.39 | 0.19 | 137.5 | 3.26 | -2.69 | 5.0 | 2.88 | -0.17 | 0 | 3.09 | -2.22 | 0.00 | 0 |
2019 (6) | 1.81 | -40.46 | 0 | 0 | 0.3 | 0.0 | 0 | 0 | 10.76 | 2.48 | 1.19 | -13.77 | 1.85 | 15.62 | 17.19 | 12.83 | 3.1 | -1.27 | 0 | 0 | 0.29 | -51.67 | 0.24 | -4.0 | 2.52 | 0.0 | 1.43 | 10.0 | 0.08 | 33.33 | 3.35 | -6.94 | 4.86 | -1.82 | -0.19 | 0 | 3.16 | -10.23 | 0.00 | 0 |
2018 (5) | 3.04 | 0.0 | 0 | 0 | 0.3 | 0.0 | 0 | 0 | 10.5 | 1.84 | 1.38 | 11.29 | 1.6 | 0.0 | 15.24 | -1.81 | 3.14 | 7.17 | 0 | 0 | 0.6 | -32.58 | 0.25 | 0.0 | 2.52 | 0.0 | 1.3 | 11.11 | 0.06 | -62.5 | 3.6 | 5.26 | 4.95 | 4.21 | -0.08 | 0 | 3.52 | 4.76 | 0.00 | 0 |
2017 (4) | 3.04 | -1.94 | 0 | 0 | 0.3 | 25.0 | 0 | 0 | 10.31 | 6.07 | 1.24 | 15.89 | 1.6 | 12.68 | 15.52 | 6.23 | 2.93 | 6.93 | 0 | 0 | 0.89 | 9.88 | 0.25 | 4.17 | 2.52 | 0.0 | 1.17 | 9.35 | 0.16 | 0 | 3.42 | 4.59 | 4.75 | 9.7 | -0.06 | 0 | 3.36 | 5.0 | 0.00 | 0 |
2016 (3) | 3.1 | -3.43 | 0 | 0 | 0.24 | 0.0 | 0 | 0 | 9.72 | -11.07 | 1.07 | -37.79 | 1.42 | 16.39 | 14.61 | 30.88 | 2.74 | -16.72 | 0 | 0 | 0.81 | -22.12 | 0.24 | -4.0 | 2.52 | 0.0 | 1.07 | 20.22 | 0 | 0 | 3.27 | -10.16 | 4.33 | -4.42 | -0.07 | 0 | 3.2 | -14.21 | 0.00 | 0 |
2015 (2) | 3.21 | -3.02 | 0 | 0 | 0.24 | 0.0 | 0 | 0 | 10.93 | -11.78 | 1.72 | -4.97 | 1.22 | -32.6 | 11.16 | -23.59 | 3.29 | 18.77 | 0 | 0 | 1.04 | -18.75 | 0.25 | -7.41 | 2.52 | 5.0 | 0.89 | 25.35 | 0 | 0 | 3.64 | 7.37 | 4.53 | 10.22 | 0.09 | -25.0 | 3.73 | 6.27 | 0.00 | 0 |
2014 (1) | 3.31 | 17.38 | 0 | 0 | 0.24 | -36.84 | 0 | 0 | 12.39 | 29.2 | 1.81 | 20.67 | 1.81 | 38.17 | 14.61 | 6.94 | 2.77 | 19.91 | 0 | 0 | 1.28 | -23.81 | 0.27 | 3.85 | 2.4 | 0.0 | 0.71 | 26.79 | 0 | 0 | 3.39 | 34.52 | 4.11 | 27.64 | 0.12 | 50.0 | 3.51 | 35.0 | 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) | 3.89 | -10.37 | 96.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.29 | -1.2 | 15.44 | 0.61 | 0.0 | 38.64 | 1.83 | 3.39 | 7.02 | 15.02 | -0.35 | 2.71 | 4.62 | 8.71 | -1.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 2.12 | 0.0 | 7.61 | 0.1 | 0.0 | -37.5 | 4.4 | 16.4 | 18.6 | 6.61 | 10.17 | 13.18 | 0.08 | 166.67 | 300.0 | 4.48 | 17.59 | 22.07 | 0.00 | 0 | 0 |
24Q2 (19) | 4.34 | 26.9 | 55.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.33 | 31.1 | 14.43 | 0.61 | 110.34 | 103.33 | 1.77 | 16.45 | 9.26 | 15.08 | 12.28 | 11.77 | 4.25 | -2.3 | -14.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | -4.55 | 3.19 | 0.0 | 0.0 | 2.12 | 7.61 | 7.61 | 0.1 | -37.5 | -37.5 | 3.78 | 15.95 | 15.6 | 6.0 | 11.32 | 11.11 | 0.03 | 0 | 127.27 | 3.81 | 16.87 | 20.57 | 0.00 | 0 | 0 |
24Q1 (18) | 3.42 | 7.55 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.54 | -15.89 | -5.93 | 0.29 | -21.62 | -14.71 | 1.52 | -1.94 | 0.0 | 13.43 | -0.55 | 6.89 | 4.35 | 2.59 | -20.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | -4.55 | 3.19 | 0.0 | 0.0 | 1.97 | 0.0 | 10.67 | 0.16 | 0.0 | -52.94 | 3.26 | -20.1 | 9.4 | 5.39 | -13.2 | 5.69 | 0 | 100.0 | 100.0 | 3.26 | -18.09 | 14.39 | 0.00 | 0 | 0 |
23Q4 (17) | 3.18 | 60.61 | 29.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.02 | 5.96 | -6.5 | 0.37 | -15.91 | -15.91 | 1.55 | -9.36 | -17.55 | 13.50 | -7.7 | -7.57 | 4.24 | -9.4 | -16.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | 0.0 | -4.55 | 3.19 | 0.0 | 0.0 | 1.97 | 0.0 | 10.67 | 0.16 | 0.0 | -52.94 | 4.08 | 9.97 | 0.0 | 6.21 | 6.34 | 0.16 | -0.1 | -150.0 | 37.5 | 3.98 | 8.45 | 1.53 | 0.00 | 0 | 0 |
23Q3 (16) | 1.98 | -29.29 | 3.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.85 | -2.06 | -10.09 | 0.44 | 46.67 | -16.98 | 1.71 | 5.56 | -5.0 | 14.63 | 8.45 | 4.75 | 4.68 | -5.45 | -8.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | -4.55 | -4.55 | 3.19 | 0.0 | 0.0 | 1.97 | 0.0 | 10.67 | 0.16 | 0.0 | -52.94 | 3.71 | 13.46 | 1.92 | 5.84 | 8.15 | 1.39 | -0.04 | 63.64 | 80.95 | 3.67 | 16.14 | 7.0 | 0.00 | 0 | 0 |
23Q2 (15) | 2.8 | -1.75 | 9.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.91 | 7.78 | -3.0 | 0.3 | -11.76 | -25.0 | 1.62 | 6.58 | -15.18 | 13.49 | 7.38 | -9.32 | 4.95 | -9.01 | 8.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 1.97 | 10.67 | 10.67 | 0.16 | -52.94 | -52.94 | 3.27 | 9.73 | 5.48 | 5.4 | 5.88 | 3.25 | -0.11 | 15.38 | 62.07 | 3.16 | 10.88 | 12.46 | 0.00 | 0 | 0 |
23Q1 (14) | 2.85 | 16.33 | 20.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.7 | -16.41 | -22.19 | 0.34 | -22.73 | -35.85 | 1.52 | -19.15 | -27.96 | 12.56 | -14.0 | -23.5 | 5.44 | 7.72 | 29.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | 0.0 | 0.0 | 3.19 | 0.0 | 10.0 | 1.78 | 0.0 | 7.88 | 0.34 | 0.0 | 100.0 | 2.98 | -26.96 | -28.54 | 5.1 | -17.74 | -14.86 | -0.13 | 18.75 | 45.83 | 2.85 | -27.3 | -27.48 | 0.00 | 0 | 0 |
22Q4 (13) | 2.45 | 28.27 | 7.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.23 | 1.89 | -0.62 | 0.44 | -16.98 | 33.33 | 1.88 | 4.44 | 2.17 | 14.61 | 4.61 | -3.86 | 5.05 | -1.17 | 26.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | 0.0 | 0.0 | 3.19 | 0.0 | 10.0 | 1.78 | 0.0 | 7.88 | 0.34 | 0.0 | 100.0 | 4.08 | 12.09 | 12.09 | 6.2 | 7.64 | 13.55 | -0.16 | 23.81 | 52.94 | 3.92 | 14.29 | 18.79 | 0.00 | 0 | 0 |
22Q3 (12) | 1.91 | -25.1 | -24.51 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.17 | 5.67 | 1.6 | 0.53 | 32.5 | 32.5 | 1.8 | -5.76 | 7.14 | 13.96 | -6.12 | -1.92 | 5.11 | 12.31 | 32.04 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.22 | 0.0 | -4.35 | 3.19 | 0.0 | 10.0 | 1.78 | 0.0 | 7.88 | 0.34 | 0.0 | 100.0 | 3.64 | 17.42 | 9.97 | 5.76 | 10.13 | 12.28 | -0.21 | 27.59 | 27.59 | 3.43 | 22.06 | 13.58 | 0.00 | 0 | 0 |
22Q2 (11) | 2.55 | 8.05 | 6.69 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.0 | -13.54 | -0.33 | 0.4 | -24.53 | 17.65 | 1.91 | -9.48 | 15.76 | 14.88 | -9.41 | 2.87 | 4.55 | 8.08 | 25.69 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.22 | 0.0 | -4.35 | 3.19 | 10.0 | 26.59 | 1.78 | 7.88 | 14.84 | 0.34 | 100.0 | 78.95 | 3.1 | -25.66 | -19.69 | 5.23 | -12.69 | -6.77 | -0.29 | -20.83 | -20.83 | 2.81 | -28.5 | -22.38 | 0.00 | 0 | 0 |
22Q1 (10) | 2.36 | 3.96 | -0.42 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.47 | 6.77 | 27.11 | 0.53 | 60.61 | 103.85 | 2.11 | 14.67 | 46.53 | 16.42 | 8.07 | 20.42 | 4.21 | 5.51 | 29.54 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.22 | 0.0 | -4.35 | 2.9 | 0.0 | 15.08 | 1.65 | 0.0 | 6.45 | 0.17 | 0.0 | -10.53 | 4.17 | 14.56 | 18.47 | 5.99 | 9.71 | 13.66 | -0.24 | 29.41 | -14.29 | 3.93 | 19.09 | 18.73 | 0.00 | 0 | 0 |
21Q4 (9) | 2.27 | -10.28 | -23.83 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.25 | 4.17 | 10.54 | 0.33 | -17.5 | 17.86 | 1.84 | 9.52 | 5.75 | 15.19 | 6.72 | -13.73 | 3.99 | 3.1 | 36.64 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.22 | -4.35 | -4.35 | 2.9 | 0.0 | 15.08 | 1.65 | 0.0 | 6.45 | 0.17 | 0.0 | -10.53 | 3.64 | 9.97 | 11.66 | 5.46 | 6.43 | 9.2 | -0.34 | -17.24 | -100.0 | 3.3 | 9.27 | 6.8 | 0.00 | 0 | 0 |
21Q3 (8) | 2.53 | 5.86 | 14.48 | 0 | 0 | 0 | 0.06 | -14.29 | -71.43 | 0 | 0 | 0 | 3.12 | 3.65 | 14.29 | 0.4 | 17.65 | 0.0 | 1.68 | 1.82 | 0.6 | 14.24 | -1.55 | -14.15 | 3.87 | 6.91 | 17.27 | 0 | 0 | 0 | 0.1 | -9.09 | -37.5 | 0.23 | 0.0 | 0.0 | 2.9 | 15.08 | 15.08 | 1.65 | 6.45 | 6.45 | 0.17 | -10.53 | -10.53 | 3.31 | -14.25 | 11.07 | 5.13 | -8.56 | 8.69 | -0.29 | -20.83 | -45.0 | 3.02 | -16.57 | 8.63 | 0.00 | 0 | 0 |
21Q2 (7) | 2.39 | 0.84 | -9.13 | 0 | 0 | 0 | 0.07 | -36.36 | 0 | 0 | 0 | 0 | 3.01 | 10.26 | 39.35 | 0.34 | 30.77 | 88.89 | 1.65 | 14.58 | 10.74 | 14.46 | 6.05 | 0 | 3.62 | 11.38 | 7.74 | 0 | 0 | 0 | 0.11 | -15.38 | -38.89 | 0.23 | 0.0 | -4.17 | 2.52 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 3.86 | 9.66 | 49.61 | 5.61 | 6.45 | 29.56 | -0.24 | -14.29 | 7.69 | 3.62 | 9.37 | 56.03 | 0.00 | 0 | 0 |
21Q1 (6) | 2.37 | -20.47 | 15.05 | 0 | 0 | 0 | 0.11 | -26.67 | -60.71 | 0 | 0 | 0 | 2.73 | -7.14 | 33.17 | 0.26 | -7.14 | 188.89 | 1.44 | -17.24 | -14.29 | 13.64 | -22.57 | 0 | 3.25 | 11.3 | -0.31 | 0 | 0 | 0 | 0.13 | -7.14 | -43.48 | 0.23 | 0.0 | -4.17 | 2.52 | 0.0 | 0.0 | 1.55 | 0.0 | 8.39 | 0.19 | 0.0 | 137.5 | 3.52 | 7.98 | 2.33 | 5.27 | 5.4 | 6.25 | -0.21 | -23.53 | 4.55 | 3.31 | 7.12 | 2.8 | 0.00 | 0 | 0 |
20Q4 (5) | 2.98 | 34.84 | 64.64 | 0 | 0 | 0 | 0.15 | -28.57 | -50.0 | 0 | 0 | 0 | 2.94 | 7.69 | -6.07 | 0.28 | -30.0 | -20.0 | 1.74 | 4.19 | -5.95 | 17.61 | 6.2 | 0 | 2.92 | -11.52 | -5.81 | 0 | 0 | 0 | 0.14 | -12.5 | -51.72 | 0.23 | 0.0 | -4.17 | 2.52 | 0.0 | 0.0 | 1.55 | 0.0 | 8.39 | 0.19 | 0.0 | 137.5 | 3.26 | 9.4 | -2.69 | 5.0 | 5.93 | 2.88 | -0.17 | 15.0 | 10.53 | 3.09 | 11.15 | -2.22 | 0.00 | 0 | 0 |
20Q3 (4) | 2.21 | -15.97 | 0.0 | 0 | 0 | 0.0 | 0.21 | 0 | 0.0 | 0 | 0 | 0.0 | 2.73 | 26.39 | 0.0 | 0.4 | 122.22 | 0.0 | 1.67 | 12.08 | 0.0 | 16.58 | 0 | 0.0 | 3.3 | -1.79 | 0.0 | 0 | 0 | 0.0 | 0.16 | -11.11 | 0.0 | 0.23 | -4.17 | 0.0 | 2.52 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 2.98 | 15.5 | 0.0 | 4.72 | 9.01 | 0.0 | -0.2 | 23.08 | 0.0 | 2.78 | 19.83 | 0.0 | 0.00 | 0 | 0.0 |