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) | 4.42 | -74.66 | 0 | 0 | 0 | 0 | 0 | 0 | 18.65 | 10.29 | 2.22 | 20.65 | 1.09 | -8.4 | 5.84 | -16.95 | 0.04 | -33.33 | 27.17 | -8.61 | 0 | 0 | 0 | 0 | 7.89 | 0.0 | 10.93 | 0.0 | 1.7 | -29.75 | 3.38 | 48.9 | 16.01 | 2.5 | -1.86 | 0 | 1.52 | 166.67 | 0.00 | 0 |
2022 (9) | 17.44 | 58.11 | 0 | 0 | 0 | 0 | 0 | 0 | 16.91 | 7.23 | 1.84 | 0 | 1.19 | 52.56 | 7.04 | 42.28 | 0.06 | 20.0 | 29.73 | 142.1 | 0 | 0 | 0.02 | 0.0 | 7.89 | 1.94 | 10.93 | -8.38 | 2.42 | 30.11 | 2.27 | 141.49 | 15.62 | 6.11 | -1.7 | 0 | 0.57 | 0 | 0.00 | 0 |
2021 (8) | 11.03 | -1.52 | 0 | 0 | 0 | 0 | 0 | 0 | 15.77 | -3.9 | -5.63 | 0 | 0.78 | -22.0 | 4.95 | -18.83 | 0.05 | -28.57 | 12.28 | -39.45 | 0 | 0 | 0.02 | 0.0 | 7.74 | -6.3 | 11.93 | 0.0 | 1.86 | 44.19 | 0.94 | -89.45 | 14.72 | -33.48 | -2.42 | 0 | -1.48 | 0 | 0.00 | 0 |
2020 (7) | 11.2 | -13.78 | 0 | 0 | 0 | 0 | 0 | 0 | 16.41 | 12.78 | 1.88 | -50.53 | 1.0 | -6.54 | 6.09 | -17.14 | 0.07 | 0.0 | 20.28 | 19.72 | 0 | 0 | 0.02 | 0 | 8.26 | -2.36 | 11.93 | 3.29 | 1.29 | 44.94 | 8.91 | -18.26 | 22.13 | -5.14 | -1.86 | 0 | 7.05 | -26.64 | 0.00 | 0 |
2019 (6) | 12.99 | 62.78 | 0 | 0 | 0 | 0 | 0 | 0 | 14.55 | -8.49 | 3.8 | 15.5 | 1.07 | -12.3 | 7.35 | -4.16 | 0.07 | 0.0 | 16.94 | 13.54 | 0 | 0 | 0 | 0 | 8.46 | -0.35 | 11.55 | 2.94 | 0.89 | 21.92 | 10.9 | 7.28 | 23.33 | 5.52 | -1.29 | 0 | 9.61 | 3.67 | 0.00 | 0 |
2018 (5) | 7.98 | -43.4 | 0 | 0 | 0 | 0 | 0 | 0 | 15.9 | -6.69 | 3.29 | 35.95 | 1.22 | 114.04 | 7.67 | 129.38 | 0.07 | 0.0 | 14.92 | 4.41 | 0 | 0 | 0 | 0 | 8.49 | -2.53 | 11.22 | 2.19 | 0.73 | 0 | 10.16 | 13.27 | 22.11 | 10.83 | -0.89 | 0 | 9.27 | 12.5 | 0.00 | 0 |
2017 (4) | 14.1 | -56.56 | 0 | 0 | 0 | 0 | 0 | 0 | 17.04 | -10.13 | 2.42 | -20.13 | 0.57 | -42.42 | 3.35 | -35.94 | 0.07 | 16.67 | 14.29 | 11.38 | 0 | 0 | 0 | 0 | 8.71 | -10.11 | 10.98 | 2.91 | 0 | 0 | 8.97 | 6.91 | 19.95 | 4.67 | -0.73 | 0 | 8.24 | -3.29 | 0.00 | 0 |
2016 (3) | 32.46 | -2.79 | 0 | 0 | 0 | 0 | 0 | 0 | 18.96 | -4.05 | 3.03 | -45.6 | 0.99 | -32.19 | 5.22 | -29.33 | 0.06 | -14.29 | 12.83 | -18.44 | 0 | 0 | 0 | 0 | 9.69 | 0.1 | 10.67 | 5.43 | 0 | 0 | 8.39 | -8.41 | 19.06 | -3.98 | 0.13 | -13.33 | 8.52 | -8.49 | 0.00 | 0 |
2015 (2) | 33.39 | -17.78 | 0 | 0 | 0 | 0 | 0 | 0 | 19.76 | -11.11 | 5.57 | -21.22 | 1.46 | -16.09 | 7.39 | -5.6 | 0.07 | 0.0 | 15.73 | 21.84 | 0 | 0 | 0 | 0 | 9.68 | -3.39 | 10.12 | 7.55 | 0.58 | -20.55 | 9.16 | -16.73 | 19.85 | -6.1 | 0.15 | 0 | 9.31 | -10.65 | 0.00 | 0 |
2014 (1) | 40.61 | -0.15 | 0 | 0 | 0 | 0 | 0 | 0 | 22.23 | -13.84 | 7.07 | -0.14 | 1.74 | -35.07 | 7.83 | -24.65 | 0.07 | -22.22 | 12.91 | -0.77 | 0 | 0 | 0 | 0 | 10.02 | 0.1 | 9.41 | 8.16 | 0.73 | -17.98 | 11.0 | -4.6 | 21.14 | 0.05 | -0.58 | 0 | 10.42 | -3.52 | 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) | 5.37 | 22.32 | 30.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.23 | -1.51 | 9.19 | 0.44 | -48.24 | -53.68 | 1.09 | 37.97 | 6.86 | 5.30 | 35.02 | -6.66 | 0.05 | 25.0 | -16.67 | 27.8 | -1.07 | -9.42 | 0 | 0 | 0 | 0 | 0 | 0 | 7.9 | 0.13 | 0.13 | 10.93 | 0.0 | 0.0 | 1.86 | 0.0 | 9.41 | 3.29 | 15.44 | 0.3 | 16.08 | 2.81 | 1.07 | -1.17 | -32.95 | -74.63 | 2.12 | 7.61 | -18.77 | 0.00 | 0 | 0 |
24Q2 (19) | 4.39 | 9.2 | -42.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.31 | 7.93 | 19.06 | 0.85 | -15.0 | 39.34 | 0.79 | -15.96 | -11.24 | 3.93 | -19.51 | -22.98 | 0.04 | 0.0 | 0.0 | 28.1 | 0.93 | -6.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 7.89 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 1.86 | 9.41 | 9.41 | 2.85 | -34.78 | 22.32 | 15.64 | -8.0 | 4.55 | -0.88 | 17.76 | 43.59 | 1.97 | -40.3 | 155.84 | 0.00 | 0 | 0 |
24Q1 (18) | 4.02 | -9.05 | -73.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.92 | -3.34 | 14.15 | 1.0 | 809.09 | 81.82 | 0.94 | -13.76 | 17.5 | 4.88 | -16.49 | 6.21 | 0.04 | 0.0 | 0.0 | 27.84 | 2.47 | -6.01 | 0 | 0 | 0 | 0 | 0 | -100.0 | 7.89 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 1.7 | 0.0 | -29.75 | 4.37 | 29.29 | 55.52 | 17.0 | 6.18 | 5.2 | -1.07 | 42.47 | 44.85 | 3.3 | 117.11 | 279.31 | 0.00 | 0 | 0 |
23Q4 (17) | 4.42 | 7.02 | -74.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.09 | 6.26 | 15.95 | 0.11 | -88.42 | 123.4 | 1.09 | 6.86 | -8.4 | 5.84 | 2.85 | -16.95 | 0.04 | -33.33 | -33.33 | 27.17 | -11.47 | -8.61 | 0 | 0 | 0 | 0 | 0 | -100.0 | 7.89 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 1.7 | 0.0 | -29.75 | 3.38 | 3.05 | 48.9 | 16.01 | 0.63 | 2.5 | -1.86 | -177.61 | -9.41 | 1.52 | -41.76 | 166.67 | 0.00 | 0 | 0 |
23Q3 (16) | 4.13 | -45.44 | -45.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.79 | 7.4 | 11.66 | 0.95 | 55.74 | 9.2 | 1.02 | 14.61 | -15.7 | 5.68 | 11.41 | -22.0 | 0.06 | 50.0 | -25.0 | 30.69 | 2.3 | 149.51 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 7.89 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 1.7 | 0.0 | -29.75 | 3.28 | 40.77 | 22.39 | 15.91 | 6.35 | -0.75 | -0.67 | 57.05 | 58.64 | 2.61 | 238.96 | 146.23 | 0.00 | 0 | 0 |
23Q2 (15) | 7.57 | -50.68 | -20.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.46 | 3.48 | 0.9 | 0.61 | 10.91 | -39.6 | 0.89 | 11.25 | 17.11 | 5.10 | 10.99 | 7.58 | 0.04 | 0.0 | -20.0 | 30.0 | 1.28 | 143.31 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 7.89 | 0.0 | 0.13 | 10.93 | 0.0 | 0.0 | 1.7 | -29.75 | -29.75 | 2.33 | -17.08 | 28.73 | 14.96 | -7.43 | -1.32 | -1.56 | 19.59 | 27.44 | 0.77 | -11.49 | 326.47 | 0.00 | 0 | 0 |
23Q1 (14) | 15.35 | -11.98 | -12.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.31 | -1.82 | 13.12 | 0.55 | 217.02 | 27.91 | 0.8 | -32.77 | 25.0 | 4.60 | -34.7 | 13.58 | 0.04 | -33.33 | -20.0 | 29.62 | -0.37 | 139.64 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 7.89 | 0.0 | 0.25 | 10.93 | 0.0 | -8.38 | 2.42 | 0.0 | 30.11 | 2.81 | 23.79 | 106.62 | 16.16 | 3.46 | 6.67 | -1.94 | -14.12 | 13.39 | 0.87 | 52.63 | 198.86 | 0.00 | 0 | 0 |
22Q4 (13) | 17.44 | 131.3 | 58.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.39 | 2.33 | 7.33 | -0.47 | -154.02 | 93.37 | 1.19 | -1.65 | 52.56 | 7.04 | -3.4 | 42.28 | 0.06 | -25.0 | 20.0 | 29.73 | 141.71 | 142.1 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.89 | 0.0 | 1.94 | 10.93 | 0.0 | -8.38 | 2.42 | 0.0 | 30.11 | 2.27 | -15.3 | 141.49 | 15.62 | -2.56 | 6.11 | -1.7 | -4.94 | 29.75 | 0.57 | -46.23 | 138.51 | 0.00 | 0 | 0 |
22Q3 (12) | 7.54 | -20.88 | -25.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.29 | -2.94 | 15.63 | 0.87 | -13.86 | 52.63 | 1.21 | 59.21 | 77.94 | 7.28 | 53.65 | 71.94 | 0.08 | 60.0 | 0.0 | 12.3 | -0.24 | -38.1 | 0 | 0 | 0 | 0.02 | 100.0 | 0.0 | 7.89 | 0.13 | -0.25 | 10.93 | 0.0 | -8.38 | 2.42 | 0.0 | 30.11 | 2.68 | 48.07 | -66.63 | 16.03 | 5.74 | -26.5 | -1.62 | 24.65 | 30.77 | 1.06 | 411.76 | -81.37 | 0.00 | 0 | 0 |
22Q2 (11) | 9.53 | -45.45 | -20.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | 16.01 | 4.99 | 1.01 | 134.88 | 71.19 | 0.76 | 18.75 | 26.67 | 4.74 | 17.19 | 31.64 | 0.05 | 0.0 | -28.57 | 12.33 | -0.24 | -38.2 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 7.88 | 0.13 | 0.0 | 10.93 | -8.38 | -8.38 | 2.42 | 30.11 | 87.6 | 1.81 | 33.09 | -81.53 | 15.16 | 0.07 | -34.14 | -2.15 | 4.02 | 11.16 | -0.34 | 61.36 | -104.61 | 0.00 | 0 | 0 |
22Q1 (10) | 17.47 | 58.39 | 69.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.81 | -6.85 | 1.33 | 0.43 | 106.06 | 43.33 | 0.64 | -17.95 | -9.86 | 4.05 | -18.21 | -5.41 | 0.05 | 0.0 | -28.57 | 12.36 | 0.65 | -38.96 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 7.87 | 1.68 | -2.48 | 11.93 | 0.0 | 0.0 | 1.86 | 0.0 | 44.19 | 1.36 | 44.68 | -85.23 | 15.15 | 2.92 | -32.46 | -2.24 | 7.44 | -9.8 | -0.88 | 40.54 | -112.27 | 0.00 | 0 | 0 |
21Q4 (9) | 11.03 | 9.53 | -1.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.09 | 10.24 | -6.41 | -7.09 | -1343.86 | -7190.0 | 0.78 | 14.71 | -22.0 | 4.95 | 16.74 | -18.83 | 0.05 | -37.5 | -28.57 | 12.28 | -38.2 | -39.45 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.74 | -2.15 | -6.3 | 11.93 | 0.0 | 0.0 | 1.86 | 0.0 | 44.19 | 0.94 | -88.29 | -89.45 | 14.72 | -32.51 | -33.48 | -2.42 | -3.42 | -30.11 | -1.48 | -126.01 | -120.99 | 0.00 | 0 | 0 |
21Q3 (8) | 10.07 | -15.66 | -12.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.71 | -11.88 | -14.12 | 0.57 | -3.39 | 9.62 | 0.68 | 13.33 | -11.69 | 4.24 | 17.64 | -11.69 | 0.08 | 14.29 | -11.11 | 19.87 | -0.4 | 18.06 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 7.91 | 0.38 | -5.83 | 11.93 | 0.0 | 0.0 | 1.86 | 44.19 | 44.19 | 8.03 | -18.06 | -9.16 | 21.81 | -5.26 | -1.13 | -2.34 | 3.31 | -42.68 | 5.69 | -22.9 | -20.97 | 0.00 | 0 | 0 |
21Q2 (7) | 11.94 | 15.59 | 2.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.21 | 11.97 | 1.45 | 0.59 | 96.67 | 20.41 | 0.6 | -15.49 | -31.82 | 3.60 | -15.8 | 0 | 0.07 | 0.0 | 0.0 | 19.95 | -1.48 | 17.35 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 7.88 | -2.35 | -7.18 | 11.93 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 9.8 | 6.41 | 17.79 | 23.02 | 2.63 | 6.87 | -2.42 | -18.63 | -68.06 | 7.38 | 2.93 | 7.27 | 0.00 | 0 | 0 |
21Q1 (6) | 10.33 | -7.77 | -10.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.76 | -13.96 | 5.32 | 0.3 | 200.0 | -61.04 | 0.71 | -29.0 | -26.04 | 4.28 | -29.81 | 0 | 0.07 | 0.0 | 0.0 | 20.25 | -0.15 | 18.35 | 0 | 0 | 0 | 0.02 | 0.0 | 0 | 8.07 | -2.3 | -4.95 | 11.93 | 0.0 | 3.29 | 1.29 | 0.0 | 44.94 | 9.21 | 3.37 | -21.08 | 22.43 | 1.36 | -6.93 | -2.04 | -9.68 | -74.36 | 7.17 | 1.7 | -31.71 | 0.00 | 0 | 0 |
20Q4 (5) | 11.2 | -2.52 | -13.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 1.16 | 8.98 | 0.1 | -80.77 | -89.13 | 1.0 | 29.87 | -6.54 | 6.09 | 27.02 | 0 | 0.07 | -22.22 | 0.0 | 20.28 | 20.5 | 19.72 | 0 | 0 | 0 | 0.02 | 100.0 | 0 | 8.26 | -1.67 | -2.36 | 11.93 | 0.0 | 3.29 | 1.29 | 0.0 | 44.94 | 8.91 | 0.79 | -18.26 | 22.13 | 0.32 | -5.14 | -1.86 | -13.41 | -44.19 | 7.05 | -2.08 | -26.64 | 0.00 | 0 | 0 |
20Q3 (4) | 11.49 | -0.95 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.32 | 4.1 | 0.0 | 0.52 | 6.12 | 0.0 | 0.77 | -12.5 | 0.0 | 4.80 | 0 | 0.0 | 0.09 | 28.57 | 0.0 | 16.83 | -1.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | 8.4 | -1.06 | 0.0 | 11.93 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 8.84 | 6.25 | 0.0 | 22.06 | 2.41 | 0.0 | -1.64 | -13.89 | 0.0 | 7.2 | 4.65 | 0.0 | 0.00 | 0 | 0.0 |