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) | 2.44 | 15.64 | 0 | 0 | 0.96 | -3.03 | 0 | 0 | 42.64 | 9.64 | 5.23 | 22.77 | 10.69 | 5.42 | 25.07 | -3.85 | 3.38 | -7.14 | 0 | 0 | 2.59 | -5.13 | 0.02 | 0.0 | 10.27 | 0.0 | 5.86 | 7.72 | 0.01 | 0.0 | 14.78 | 10.63 | 20.66 | 9.84 | 0 | 0 | 14.78 | 10.71 | 0.00 | 0 |
2022 (9) | 2.11 | -1.86 | 0 | 0 | 0.99 | 607.14 | 0 | 0 | 38.89 | -13.83 | 4.26 | -37.35 | 10.14 | -23.3 | 26.07 | -10.99 | 3.64 | 2.25 | 0 | 0 | 2.73 | 37.19 | 0.02 | -33.33 | 10.27 | 0.0 | 5.44 | 14.29 | 0.01 | 0.0 | 13.36 | -12.28 | 18.81 | -5.95 | -0.01 | 0 | 13.35 | -12.29 | 0.00 | 0 |
2021 (8) | 2.15 | -24.3 | 0 | 0 | 0.14 | 0 | 0 | 0 | 45.13 | 5.05 | 6.8 | 7.77 | 13.22 | 7.65 | 29.29 | 2.48 | 3.56 | 24.48 | 0 | 0 | 1.99 | 25.16 | 0.03 | 0.0 | 10.27 | 0.0 | 4.76 | 15.53 | 0.01 | 0.0 | 15.23 | 7.33 | 20.0 | 9.11 | -0.01 | 0 | 15.22 | 7.33 | 0.00 | 0 |
2020 (7) | 2.84 | -14.71 | 0 | 0 | 0 | 0 | 0 | 0 | 42.96 | -5.19 | 6.31 | -2.92 | 12.28 | -7.32 | 28.58 | -2.25 | 2.86 | 0.0 | 0 | 0 | 1.59 | 0 | 0.03 | 0.0 | 10.27 | 0.0 | 4.12 | 18.73 | 0.01 | 0.0 | 14.19 | 3.88 | 18.33 | 6.88 | -0.01 | 0 | 14.18 | 3.88 | 0.00 | 0 |
2019 (6) | 3.33 | -5.13 | 0.5 | 66.67 | 0 | 0 | 0 | 0 | 45.31 | 2.67 | 6.5 | -0.91 | 13.25 | -8.18 | 29.24 | -10.57 | 2.86 | 5.54 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 10.27 | 0.0 | 3.47 | 23.05 | 0.01 | 0.0 | 13.66 | 5.48 | 17.15 | 8.68 | -0.01 | 0 | 13.65 | 5.49 | 0.00 | 0 |
2018 (5) | 3.51 | 77.27 | 0.3 | -40.0 | 0 | 0 | 0 | 0 | 44.13 | 12.66 | 6.56 | 38.69 | 14.43 | 7.77 | 32.70 | -4.35 | 2.71 | 26.64 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | 10.27 | 9.96 | 2.82 | 20.0 | 0.01 | 0.0 | 12.95 | 16.98 | 15.78 | 17.5 | -0.01 | 0 | 12.94 | 17.0 | 0.00 | 0 |
2017 (4) | 1.98 | -10.81 | 0.5 | 0 | 0.24 | -73.91 | 0 | 0 | 39.17 | 8.2 | 4.73 | 33.99 | 13.39 | 6.52 | 34.18 | -1.55 | 2.14 | 12.04 | 0 | 0 | 0.32 | 100.0 | 0.05 | 150.0 | 9.34 | 0.0 | 2.35 | 18.09 | 0.01 | -50.0 | 11.07 | 16.65 | 13.43 | 16.78 | -0.01 | 0 | 11.06 | 16.67 | 0.00 | 0 |
2016 (3) | 2.22 | 17.46 | 0 | 0 | 0.92 | -39.47 | 0 | 0 | 36.2 | 7.16 | 3.53 | 32.21 | 12.57 | 7.44 | 34.72 | 0.25 | 1.91 | -4.02 | 0 | 0 | 0.16 | -85.19 | 0.02 | -33.33 | 9.34 | 0.0 | 1.99 | 15.03 | 0.02 | 0.0 | 9.49 | 17.31 | 11.5 | 16.87 | -0.01 | 0 | 9.48 | 17.47 | 0.00 | 0 |
2015 (2) | 1.89 | -8.25 | 0 | 0 | 1.52 | 44.76 | 0 | 0 | 33.78 | 1.41 | 2.67 | -12.17 | 11.7 | -2.01 | 34.64 | -3.37 | 1.99 | -11.16 | 0 | 0 | 1.08 | -40.0 | 0.03 | 200.0 | 9.34 | 0.0 | 1.73 | 21.83 | 0.02 | 100.0 | 8.09 | 3.85 | 9.84 | 6.72 | -0.02 | 0 | 8.07 | 3.86 | 0.00 | 0 |
2014 (1) | 2.06 | -37.58 | 0.55 | 0 | 1.05 | 19.32 | 0 | 0 | 33.31 | -7.78 | 3.04 | -26.03 | 11.94 | 1.27 | 35.85 | 9.82 | 2.24 | 20.43 | 0 | 0 | 1.8 | 1025.0 | 0.01 | 0.0 | 9.34 | 5.06 | 1.42 | 40.59 | 0.01 | 0.0 | 7.79 | -5.92 | 9.22 | -0.75 | -0.02 | 0 | 7.77 | -6.05 | 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) | 1.51 | -25.25 | -43.02 | 0 | 0 | 0 | 1.44 | 50.0 | 50.0 | 0 | 0 | 0 | 10.73 | 4.38 | -8.6 | 1.33 | -7.64 | -19.88 | 11.33 | 2.53 | -7.74 | 27.99 | 5.09 | -4.66 | 3.3 | -8.33 | -14.29 | 0 | 0 | 0 | 2.81 | 33.18 | -0.71 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 6.39 | 0.0 | 9.04 | 0 | 0 | -100.0 | 13.97 | 10.52 | 2.05 | 20.35 | 6.99 | 3.99 | 0 | 0 | 100.0 | 13.97 | 10.52 | 2.12 | 0.00 | 0 | 0 |
24Q2 (19) | 2.02 | -0.49 | 47.45 | 0 | 0 | -100.0 | 0.96 | 0.0 | -33.79 | 0 | 0 | 0 | 10.28 | 8.32 | -9.03 | 1.44 | 26.32 | -4.0 | 11.05 | 2.13 | -18.99 | 26.63 | 4.64 | -27.03 | 3.6 | -0.55 | -4.0 | 0 | 0 | 0 | 2.11 | -10.21 | 9.33 | 0.03 | 0.0 | 50.0 | 10.27 | 0.0 | 0.0 | 6.39 | 9.04 | 9.04 | 0 | -100.0 | -100.0 | 12.64 | 7.94 | 4.98 | 19.02 | 8.13 | 6.2 | 0 | 0 | 100.0 | 12.64 | 7.94 | 5.07 | 0.00 | 0 | 0 |
24Q1 (18) | 2.03 | -16.8 | 21.56 | 0 | 0 | 0 | 0.96 | 0.0 | -21.31 | 0 | 0 | 0 | 9.49 | -4.91 | -1.35 | 1.14 | 4.59 | 16.33 | 10.82 | 1.22 | 13.77 | 25.45 | 1.53 | -2.18 | 3.62 | 7.1 | 0.84 | 0 | 0 | 0 | 2.35 | -9.27 | 0.86 | 0.03 | 50.0 | 0.0 | 10.27 | 0.0 | 0.0 | 5.86 | 0.0 | 7.72 | 0.01 | 0.0 | 0.0 | 11.71 | -20.77 | 6.84 | 17.59 | -14.86 | 7.19 | 0 | 0 | 100.0 | 11.71 | -20.77 | 6.94 | 0.00 | 0 | 0 |
23Q4 (17) | 2.44 | -7.92 | 15.64 | 0 | 0 | 0 | 0.96 | 0.0 | -3.03 | 0 | 0 | 0 | 9.98 | -14.99 | 8.83 | 1.09 | -34.34 | 25.29 | 10.69 | -12.95 | 5.42 | 25.07 | -14.6 | -3.85 | 3.38 | -12.21 | -7.14 | 0 | 0 | 0 | 2.59 | -8.48 | -5.13 | 0.02 | -33.33 | 0.0 | 10.27 | 0.0 | 0.0 | 5.86 | 0.0 | 7.72 | 0.01 | 0.0 | 0.0 | 14.78 | 7.96 | 10.63 | 20.66 | 5.57 | 9.84 | 0 | 100.0 | 100.0 | 14.78 | 8.04 | 10.71 | 0.00 | 0 | 0 |
23Q3 (16) | 2.65 | 93.43 | 35.2 | 0 | -100.0 | 0 | 0.96 | -33.79 | 26.32 | 0 | 0 | 0 | 11.74 | 3.89 | 61.26 | 1.66 | 10.67 | 374.29 | 12.28 | -9.97 | 51.05 | 29.36 | -19.57 | 49.49 | 3.85 | 2.67 | 0.79 | 0 | 0 | 0 | 2.83 | 46.63 | -9.87 | 0.03 | 50.0 | 0.0 | 10.27 | 0.0 | 0.0 | 5.86 | 0.0 | 7.72 | 0.01 | 0.0 | 0.0 | 13.69 | 13.7 | 9.61 | 19.57 | 9.27 | 9.09 | -0.01 | 0.0 | 0.0 | 13.68 | 13.72 | 9.62 | 0.00 | 0 | 0 |
23Q2 (15) | 1.37 | -17.96 | -43.62 | 0.95 | 0 | 0 | 1.45 | 18.85 | 302.78 | 0 | 0 | 0 | 11.3 | 17.46 | 7.82 | 1.5 | 53.06 | 7.14 | 13.64 | 43.43 | 11.89 | 36.50 | 40.28 | 37.5 | 3.75 | 4.46 | -13.99 | 0 | 0 | 0 | 1.93 | -17.17 | 8.43 | 0.02 | -33.33 | -33.33 | 10.27 | 0.0 | 0.0 | 5.86 | 7.72 | 7.72 | 0.01 | 0.0 | 0.0 | 12.04 | 9.85 | -0.82 | 17.91 | 9.14 | 1.82 | -0.01 | 0.0 | 0.0 | 12.03 | 9.86 | -0.82 | 0.00 | 0 | 0 |
23Q1 (14) | 1.67 | -20.85 | 51.82 | 0 | 0 | 0 | 1.22 | 23.23 | 388.0 | 0 | 0 | 0 | 9.62 | 4.91 | -19.57 | 0.98 | 12.64 | -39.88 | 9.51 | -6.21 | -31.58 | 26.02 | -0.21 | -13.24 | 3.59 | -1.37 | -13.91 | 0 | 0 | 0 | 2.33 | -14.65 | 23.28 | 0.03 | 50.0 | 0.0 | 10.27 | 0.0 | 0.0 | 5.44 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 10.96 | -17.96 | -34.99 | 16.41 | -12.76 | -24.13 | -0.01 | 0.0 | 0.0 | 10.95 | -17.98 | -35.01 | 0.00 | 0 | 0 |
22Q4 (13) | 2.11 | 7.65 | -1.86 | 0 | 0 | 0 | 0.99 | 30.26 | 607.14 | 0 | 0 | 0 | 9.17 | 25.96 | -21.49 | 0.87 | 148.57 | -48.21 | 10.14 | 24.72 | -23.3 | 26.07 | 32.77 | -10.97 | 3.64 | -4.71 | 2.25 | 0 | 0 | 0 | 2.73 | -13.06 | 37.19 | 0.02 | -33.33 | -33.33 | 10.27 | 0.0 | 0.0 | 5.44 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 13.36 | 6.97 | -12.28 | 18.81 | 4.85 | -5.95 | -0.01 | 0.0 | 0.0 | 13.35 | 6.97 | -12.29 | 0.00 | 0 | 0 |
22Q3 (12) | 1.96 | -19.34 | -1.51 | 0 | 0 | -100.0 | 0.76 | 111.11 | 1800.0 | 0 | 0 | 0 | 7.28 | -30.53 | -38.31 | 0.35 | -75.0 | -81.58 | 8.13 | -33.31 | -37.65 | 19.64 | -26.02 | -34.05 | 3.82 | -12.39 | -0.78 | 0 | 0 | 0 | 3.14 | 76.4 | 49.52 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 5.44 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 12.49 | 2.88 | -7.82 | 17.94 | 1.99 | -2.07 | -0.01 | 0.0 | 0.0 | 12.48 | 2.89 | -7.83 | 0.00 | 0 | 0 |
22Q2 (11) | 2.43 | 120.91 | -13.83 | 0 | 0 | 0 | 0.36 | 44.0 | 0 | 0 | 0 | 0 | 10.48 | -12.37 | -3.94 | 1.4 | -14.11 | -13.04 | 12.19 | -12.3 | 2.35 | 26.55 | -11.48 | -4.58 | 4.36 | 4.56 | 23.86 | 0 | 0 | 0 | 1.78 | -5.82 | 11.95 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 5.44 | 14.29 | 14.29 | 0.01 | 0.0 | 0.0 | 12.14 | -28.0 | 4.21 | 17.59 | -18.68 | 7.13 | -0.01 | 0.0 | 0.0 | 12.13 | -28.01 | 4.21 | 0.00 | 0 | 0 |
22Q1 (10) | 1.1 | -48.84 | -32.1 | 0 | 0 | 0 | 0.25 | 78.57 | 0 | 0 | 0 | 0 | 11.96 | 2.4 | 11.26 | 1.63 | -2.98 | 0.62 | 13.9 | 5.14 | 14.5 | 29.99 | 2.4 | 5.48 | 4.17 | 17.13 | 31.55 | 0 | 0 | 0 | 1.89 | -5.03 | 18.87 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.76 | 0.0 | 15.53 | 0.01 | 0.0 | 0.0 | 16.86 | 10.7 | 6.64 | 21.63 | 8.15 | 8.42 | -0.01 | 0.0 | 0.0 | 16.85 | 10.71 | 6.65 | 0.00 | 0 | 0 |
21Q4 (9) | 2.15 | 8.04 | -24.3 | 0 | -100.0 | 0 | 0.14 | 250.0 | 0 | 0 | 0 | 0 | 11.68 | -1.02 | 13.07 | 1.68 | -11.58 | 13.51 | 13.22 | 1.38 | 7.65 | 29.29 | -1.65 | 2.46 | 3.56 | -7.53 | 24.48 | 0 | 0 | 0 | 1.99 | -5.24 | 25.16 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.76 | 0.0 | 15.53 | 0.01 | 0.0 | 0.0 | 15.23 | 12.4 | 7.33 | 20.0 | 9.17 | 9.11 | -0.01 | 0.0 | 0.0 | 15.22 | 12.41 | 7.33 | 0.00 | 0 | 0 |
21Q3 (8) | 1.99 | -29.43 | -37.42 | 0.8 | 0 | 60.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 11.8 | 8.16 | 9.06 | 1.9 | 18.01 | 21.02 | 13.04 | 9.49 | 3.57 | 29.78 | 7.04 | 3.43 | 3.85 | 9.38 | 46.39 | 0 | 0 | 0 | 2.1 | 32.08 | 32.08 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.76 | 0.0 | 15.53 | 0.01 | 0.0 | 0.0 | 13.55 | 16.31 | 6.61 | 18.32 | 11.57 | 8.72 | -0.01 | 0.0 | 0.0 | 13.54 | 16.32 | 6.61 | 0.00 | 0 | 0 |
21Q2 (7) | 2.82 | 74.07 | -50.96 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.91 | 1.49 | 1.02 | 1.61 | -0.62 | 3.87 | 11.91 | -1.89 | -10.59 | 27.82 | -2.15 | 0 | 3.52 | 11.04 | 17.33 | 0 | 0 | 0 | 1.59 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.76 | 15.53 | 15.53 | 0.01 | 0.0 | 0.0 | 11.65 | -26.31 | 4.58 | 16.42 | -17.69 | 7.46 | -0.01 | 0.0 | 0.0 | 11.64 | -26.33 | 4.58 | 0.00 | 0 | 0 |
21Q1 (6) | 1.62 | -42.96 | -21.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.75 | 4.07 | -2.36 | 1.62 | 9.46 | -5.81 | 12.14 | -1.14 | -7.33 | 28.43 | -0.54 | 0 | 3.17 | 10.84 | -11.2 | 0 | 0 | 0 | 1.59 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.12 | 0.0 | 18.73 | 0.01 | 0.0 | 0.0 | 15.81 | 11.42 | 2.8 | 19.95 | 8.84 | 5.72 | -0.01 | 0.0 | 0.0 | 15.8 | 11.42 | 2.8 | 0.00 | 0 | 0 |
20Q4 (5) | 2.84 | -10.69 | -14.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.33 | -4.53 | -6.94 | 1.48 | -5.73 | -13.95 | 12.28 | -2.46 | -7.32 | 28.58 | -0.71 | 0 | 2.86 | 8.75 | 0.0 | 0 | 0 | 0 | 1.59 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.12 | 0.0 | 18.73 | 0.01 | 0.0 | 0.0 | 14.19 | 11.64 | 3.88 | 18.33 | 8.78 | 6.88 | -0.01 | 0.0 | 0.0 | 14.18 | 11.65 | 3.88 | 0.00 | 0 | 0 |
20Q3 (4) | 3.18 | -44.7 | 0.0 | 0.5 | -83.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.82 | 0.19 | 0.0 | 1.57 | 1.29 | 0.0 | 12.59 | -5.48 | 0.0 | 28.79 | 0 | 0.0 | 2.63 | -12.33 | 0.0 | 0 | 0 | 0.0 | 1.59 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 12.71 | 14.09 | 0.0 | 16.85 | 10.27 | 0.0 | -0.01 | 0.0 | 0.0 | 12.7 | 14.11 | 0.0 | 0.00 | 0 | 0.0 |