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) | 1.0 | 35.14 | 0 | 0 | 0 | 0 | 0 | 0 | 2.27 | 0.0 | 0.75 | 341.18 | 0.2 | 33.33 | 8.81 | 33.33 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.36 | 2.86 | 0.38 | 15.15 | 0.79 | 259.09 | 1.53 | 70.0 | -0.39 | 0 | 0.4 | 0 | 0.00 | 0 |
2022 (9) | 0.74 | 10.45 | 0 | 0 | 0 | 0 | 0 | 0 | 2.27 | 0.89 | 0.17 | -64.58 | 0.15 | -16.67 | 6.61 | -17.4 | 0.01 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.35 | 16.67 | 0.33 | -15.38 | 0.22 | -56.0 | 0.9 | -23.73 | -0.38 | 0 | -0.16 | 0 | 0.00 | 0 |
2021 (8) | 0.67 | -36.19 | 0 | 0 | 0 | 0 | 0 | 0 | 2.25 | -27.42 | 0.48 | -49.47 | 0.18 | -35.71 | 8.00 | -11.43 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.3 | 50.0 | 0.39 | 2.63 | 0.5 | -48.45 | 1.18 | -24.36 | -0.33 | 0 | 0.17 | -70.69 | 0.00 | 0 |
2020 (7) | 1.05 | 81.03 | 0 | 0 | 0 | 0 | 0 | 0 | 3.1 | 54.23 | 0.95 | 131.71 | 0.28 | 7.69 | 9.03 | -30.17 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.2 | 25.0 | 0.38 | 375.0 | 0.97 | 110.87 | 1.56 | 122.86 | -0.39 | 0 | 0.58 | 625.0 | 0.00 | 0 |
2019 (6) | 0.58 | -27.5 | 0 | 0 | 0 | 0 | 0 | 0 | 2.01 | -19.92 | 0.41 | 0.0 | 0.26 | -27.78 | 12.94 | -9.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.16 | 33.33 | 0.08 | 0 | 0.46 | -23.33 | 0.7 | -2.78 | -0.38 | 0 | 0.08 | -84.62 | 0.00 | 0 |
2018 (5) | 0.8 | -24.53 | 0 | 0 | 0 | 0 | 0 | 0 | 2.51 | 20.67 | 0.41 | 583.33 | 0.36 | 16.13 | 14.34 | -3.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.12 | 9.09 | 0 | 0 | 0.6 | 500.0 | 0.72 | 213.04 | -0.08 | 0 | 0.52 | 116.67 | 0.00 | 0 |
2017 (4) | 1.06 | -17.19 | 0 | 0 | 0 | 0 | 0 | 0 | 2.08 | -8.37 | 0.06 | 0 | 0.31 | -13.89 | 14.90 | -6.02 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.11 | 0.0 | 0.02 | 100.0 | 0.1 | 100.0 | 0.23 | 27.78 | 0.14 | 75.0 | 0.24 | 84.62 | 0.00 | 0 |
2016 (3) | 1.28 | 4.92 | 0 | 0 | 0 | 0 | 0 | 0 | 2.27 | -12.02 | -0.01 | 0 | 0.36 | -20.0 | 15.86 | -9.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.11 | 37.5 | 0.01 | 0.0 | 0.05 | -88.37 | 0.18 | -65.38 | 0.08 | 14.29 | 0.13 | -74.0 | 0.00 | 0 |
2015 (2) | 1.22 | 6.09 | 0 | 0 | 0 | 0 | 0 | 0 | 2.58 | -0.39 | 0.37 | 2.78 | 0.45 | -15.09 | 17.44 | -14.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.08 | 100.0 | 0.01 | 0.0 | 0.43 | 0.0 | 0.52 | 8.33 | 0.07 | 75.0 | 0.5 | 6.38 | 0.00 | 0 |
2014 (1) | 1.15 | 38.55 | 0 | 0 | 0 | 0 | 0 | 0 | 2.59 | 21.03 | 0.36 | -14.29 | 0.53 | 29.27 | 20.46 | 6.81 | 0.02 | -71.43 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.04 | 0 | 0.01 | -50.0 | 0.43 | 10.26 | 0.48 | 17.07 | 0.04 | -73.33 | 0.47 | -12.96 | 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) | 1.2 | 69.01 | -6.98 | 0.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.49 | -2.0 | -25.76 | -0.06 | -127.27 | -166.67 | 0.32 | 100.0 | 14.29 | 12.60 | 113.39 | -0.11 | 0.11 | 57.14 | 1000.0 | 0.06 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.44 | 0.0 | 22.22 | 0.39 | 0.0 | 2.63 | 0.5 | -10.71 | -29.58 | 1.33 | -4.32 | -8.28 | -0.38 | 0.0 | 2.56 | 0.12 | -33.33 | -62.5 | 0.00 | 0 | 0 |
24Q2 (19) | 0.71 | -56.71 | -28.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.5 | -51.46 | -12.28 | 0.22 | 120.0 | 4.76 | 0.16 | -36.0 | -56.76 | 5.90 | -34.35 | -64.1 | 0.07 | 600.0 | 250.0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.44 | 22.22 | 22.22 | 0.39 | 2.63 | 2.63 | 0.56 | 33.33 | -9.68 | 1.39 | 19.83 | 2.21 | -0.38 | 0.0 | 0.0 | 0.18 | 350.0 | -25.0 | 0.00 | 0 | 0 |
24Q1 (18) | 1.64 | 64.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | 98.08 | 98.08 | 0.1 | 42.86 | -73.68 | 0.25 | 25.0 | -35.9 | 8.99 | 2.07 | -47.43 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.36 | 0.0 | 2.86 | 0.38 | 0.0 | 15.15 | 0.42 | -46.84 | -8.7 | 1.16 | -24.18 | 1.75 | -0.38 | 2.56 | -2.7 | 0.04 | -90.0 | -55.56 | 0.00 | 0 | 0 |
23Q4 (17) | 1.0 | -22.48 | 35.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.52 | -21.21 | 10.64 | 0.07 | -22.22 | -22.22 | 0.2 | -28.57 | 33.33 | 8.81 | -30.14 | 33.33 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.36 | 0.0 | 2.86 | 0.38 | 0.0 | 15.15 | 0.79 | 11.27 | 259.09 | 1.53 | 5.52 | 70.0 | -0.39 | 0.0 | -2.63 | 0.4 | 25.0 | 350.0 | 0.00 | 0 | 0 |
23Q3 (16) | 1.29 | 30.3 | 134.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.66 | 15.79 | -4.35 | 0.09 | -57.14 | -10.0 | 0.28 | -24.32 | 7.69 | 12.61 | -23.3 | 18.85 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.36 | 0.0 | 2.86 | 0.38 | 0.0 | 15.15 | 0.71 | 14.52 | 491.67 | 1.45 | 6.62 | 81.25 | -0.39 | -2.63 | -5.41 | 0.32 | 33.33 | 228.0 | 0.00 | 0 | 0 |
23Q2 (15) | 0.99 | 141.46 | 86.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | 9.62 | -5.0 | 0.21 | -44.74 | 800.0 | 0.37 | -5.13 | 23.33 | 16.44 | -3.86 | 27.72 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.36 | 2.86 | 2.86 | 0.38 | 15.15 | 15.15 | 0.62 | 34.78 | 1966.67 | 1.36 | 19.3 | 91.55 | -0.38 | -2.7 | -5.56 | 0.24 | 166.67 | 172.73 | 0.00 | 0 | 0 |
23Q1 (14) | 0.41 | -44.59 | -25.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.52 | 10.64 | 1.96 | 0.38 | 322.22 | 3700.0 | 0.39 | 160.0 | 11.43 | 17.11 | 158.86 | 8.98 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.35 | 0.0 | 16.67 | 0.33 | 0.0 | -15.38 | 0.46 | 109.09 | 820.0 | 1.14 | 26.67 | 56.16 | -0.37 | 2.63 | -12.12 | 0.09 | 156.25 | 132.14 | 0.00 | 0 | 0 |
22Q4 (13) | 0.74 | 34.55 | 10.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.47 | -31.88 | -27.69 | 0.09 | -10.0 | -59.09 | 0.15 | -42.31 | -16.67 | 6.61 | -37.73 | -17.4 | 0.01 | 0 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.35 | 0.0 | 16.67 | 0.33 | 0.0 | -15.38 | 0.22 | 83.33 | -56.0 | 0.9 | 12.5 | -23.73 | -0.38 | -2.7 | -15.15 | -0.16 | 36.0 | -194.12 | 0.00 | 0 | 0 |
22Q3 (12) | 0.55 | 3.77 | 5.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.69 | 15.0 | 21.05 | 0.1 | 433.33 | -9.09 | 0.26 | -13.33 | 13.04 | 10.61 | -17.58 | 12.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.35 | 0.0 | 16.67 | 0.33 | 0.0 | -15.38 | 0.12 | 300.0 | -57.14 | 0.8 | 12.68 | -16.67 | -0.37 | -2.78 | 7.5 | -0.25 | 24.24 | -108.33 | 0.00 | 0 | 0 |
22Q2 (11) | 0.53 | -3.64 | -11.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | 17.65 | 20.0 | -0.03 | -400.0 | -50.0 | 0.3 | -14.29 | -9.09 | 12.88 | -17.96 | -3.63 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.35 | 16.67 | 75.0 | 0.33 | -15.38 | -13.16 | 0.03 | -40.0 | -88.89 | 0.71 | -2.74 | -16.47 | -0.36 | -9.09 | 7.69 | -0.33 | -17.86 | -175.0 | 0.00 | 0 | 0 |
22Q1 (10) | 0.55 | -17.91 | -19.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -21.54 | -3.77 | 0.01 | -95.45 | -94.12 | 0.35 | 94.44 | 6.06 | 15.70 | 96.19 | 27.94 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.3 | 0.0 | 50.0 | 0.39 | 0.0 | 2.63 | 0.05 | -90.0 | -82.76 | 0.73 | -38.14 | -17.05 | -0.33 | 0.0 | 13.16 | -0.28 | -264.71 | -211.11 | 0.00 | 0 | 0 |
21Q4 (9) | 0.67 | 28.85 | -36.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.65 | 14.04 | -21.69 | 0.22 | 100.0 | -18.52 | 0.18 | -21.74 | -35.71 | 8.00 | -15.48 | -11.71 | 0.05 | 0.0 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.3 | 0.0 | 50.0 | 0.39 | 0.0 | 2.63 | 0.5 | 78.57 | -48.45 | 1.18 | 22.92 | -24.36 | -0.33 | 17.5 | 15.38 | 0.17 | 241.67 | -70.69 | 0.00 | 0 | 0 |
21Q3 (8) | 0.52 | -13.33 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | 14.0 | -6.56 | 0.11 | 650.0 | -15.38 | 0.23 | -30.3 | -43.9 | 9.47 | -29.16 | -33.74 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.3 | 50.0 | 50.0 | 0.39 | 2.63 | 2.63 | 0.28 | 3.7 | -60.0 | 0.96 | 12.94 | -25.58 | -0.4 | -2.56 | -2.56 | -0.12 | 0.0 | -138.71 | 0.00 | 0 | 0 |
21Q2 (7) | 0.6 | -11.76 | -17.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.5 | -5.66 | -30.56 | -0.02 | -111.76 | -105.71 | 0.33 | 0.0 | -15.38 | 13.36 | 8.91 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.27 | -6.9 | -52.63 | 0.85 | -3.41 | -26.72 | -0.39 | -2.63 | -2.63 | -0.12 | -33.33 | -163.16 | 0.00 | 0 | 0 |
21Q1 (6) | 0.68 | -35.24 | -12.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.53 | -36.14 | -43.01 | 0.17 | -37.04 | -15.0 | 0.33 | 17.86 | -48.44 | 12.27 | 35.38 | 0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.2 | 0.0 | 25.0 | 0.38 | 0.0 | 375.0 | 0.29 | -70.1 | -56.06 | 0.88 | -43.59 | -2.22 | -0.38 | 2.56 | 2.56 | -0.09 | -115.52 | -133.33 | 0.00 | 0 | 0 |
20Q4 (5) | 1.05 | 101.92 | 81.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.83 | 36.07 | 36.07 | 0.27 | 107.69 | 107.69 | 0.28 | -31.71 | 7.69 | 9.06 | -36.57 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0.0 | 0.0 | 0.2 | 0.0 | 25.0 | 0.38 | 0.0 | 375.0 | 0.97 | 38.57 | 110.87 | 1.56 | 20.93 | 122.86 | -0.39 | 0.0 | -2.63 | 0.58 | 87.1 | 625.0 | 0.00 | 0 | 0 |
20Q3 (4) | 0.52 | -28.77 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.61 | -15.28 | 0.0 | 0.13 | -62.86 | 0.0 | 0.41 | 5.13 | 0.0 | 14.29 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.07 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.7 | 22.81 | 0.0 | 1.29 | 11.21 | 0.0 | -0.39 | -2.63 | 0.0 | 0.31 | 63.16 | 0.0 | 0.00 | 0 | 0.0 |