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) | 1.12 | -10.4 | 0.9 | 38.46 | 1.07 | 72.58 | 0 | 0 | 1.16 | -27.5 | -0.46 | 0 | 0.14 | 55.56 | 12.07 | 114.56 | 3.11 | 22.44 | 0 | 0 | 0.28 | -9.68 | 0.01 | -94.44 | 3.58 | 0.0 | 0 | 0 | 0 | 0 | -1.25 | 0 | -1.25 | 0 | -0.32 | 0 | -1.57 | 0 | 0.00 | 0 |
2022 (9) | 1.25 | 220.51 | 0.65 | 0 | 0.62 | 1966.67 | 0 | 0 | 1.6 | 11.11 | -0.03 | 0 | 0.09 | -18.18 | 5.62 | -26.36 | 2.54 | 452.17 | 0 | 0 | 0.31 | -6.06 | 0.18 | -41.94 | 3.58 | 28.78 | 0 | 0 | 0 | 0 | -0.79 | 0 | -0.79 | 0 | -0.32 | 0 | -1.11 | 0 | 0.00 | 0 |
2021 (8) | 0.39 | -2.5 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 1.44 | 0.7 | 0.05 | 0 | 0.11 | 57.14 | 7.64 | 56.05 | 0.46 | 100.0 | 0 | 0 | 0.33 | -8.33 | 0.31 | -3.12 | 2.78 | 40.4 | 0 | 0 | 0 | 0 | -0.76 | 0 | -0.76 | 0 | -0.32 | 0 | -1.08 | 0 | 0.00 | 0 |
2020 (7) | 0.4 | 8.11 | 0.4 | -18.37 | 0.03 | 0 | 0 | 0 | 1.43 | 5.15 | -0.1 | 0 | 0.07 | -30.0 | 4.90 | -33.43 | 0.23 | -20.69 | 0 | 0 | 0.36 | 0 | 0.32 | 0.0 | 1.98 | 0.0 | 0 | 0 | 0 | 0 | -0.81 | 0 | -0.81 | 0 | -0.38 | 0 | -1.19 | 0 | 0.00 | 0 |
2019 (6) | 0.37 | -2.63 | 0.49 | -56.64 | 0 | 0 | 0 | 0 | 1.36 | -1.45 | -0.69 | 0 | 0.1 | 11.11 | 7.35 | 12.75 | 0.29 | -23.68 | 0 | 0 | 0 | 0 | 0.32 | -71.93 | 1.98 | -71.63 | 0 | 0 | 0 | 0 | -0.71 | 0 | -0.71 | 0 | -0.32 | 0 | -1.03 | 0 | 0.11 | -51.95 |
2018 (5) | 0.38 | -28.3 | 1.13 | 10.78 | 0 | 0 | 0 | 0 | 1.38 | -8.61 | -0.54 | 0 | 0.09 | -25.0 | 6.52 | -17.93 | 0.38 | -7.32 | 0.7 | -25.53 | 0 | 0 | 1.14 | -7.32 | 6.98 | 0.0 | 0 | 0 | 0 | 0 | -5.03 | 0 | -5.03 | 0 | -0.3 | 0 | -5.33 | 0 | 0.22 | 38.6 |
2017 (4) | 0.53 | -52.68 | 1.02 | 25.93 | 0 | 0 | 0 | 0 | 1.51 | -20.94 | -0.99 | 0 | 0.12 | 50.0 | 7.95 | 89.74 | 0.41 | -8.89 | 0.94 | -2.08 | 0 | 0 | 1.23 | -1.6 | 6.98 | 0.0 | 0 | 0 | 0 | 0 | -4.59 | 0 | -4.59 | 0 | -0.06 | 0 | -4.65 | 0 | 0.16 | 238.67 |
2016 (3) | 1.12 | 62.32 | 0.81 | -40.44 | 0 | 0 | 0 | 0 | 1.91 | -54.63 | -0.72 | 0 | 0.08 | -94.29 | 4.19 | -87.4 | 0.45 | -40.0 | 0.96 | -13.51 | 0 | 0 | 1.25 | 165.96 | 6.98 | 31.7 | 0 | 0 | 0 | 0 | -3.6 | 0 | -3.6 | 0 | 0.11 | 37.5 | -3.49 | 0 | 0.05 | 0 |
2015 (2) | 0.69 | -18.82 | 1.36 | 0 | 0.07 | -53.33 | 0 | 0 | 4.21 | -10.62 | -0.14 | 0 | 1.4 | -21.79 | 33.25 | -12.5 | 0.75 | 41.51 | 1.11 | -6.72 | 0.11 | -38.89 | 0.47 | 0.0 | 5.3 | 0.0 | 0 | 0 | 0 | 0 | -2.21 | 0 | -2.21 | 0 | 0.08 | -27.27 | -2.13 | 0 | 0.00 | 0 |
2014 (1) | 0.85 | 66.67 | 0 | 0 | 0.15 | 0.0 | 0 | 0 | 4.71 | 55.96 | -0.42 | 0 | 1.79 | 208.62 | 38.00 | 97.88 | 0.53 | -23.19 | 1.19 | 10.19 | 0.18 | -45.45 | 0.47 | -2.08 | 5.3 | 17.78 | 0 | 0 | 0 | 0 | -2.07 | 0 | -2.07 | 0 | 0.11 | 175.0 | -1.96 | 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) | 0.8 | 9.59 | -13.98 | 1.68 | 170.97 | 180.0 | 1.27 | 4133.33 | 64.94 | 0 | 0 | 0 | 0.28 | -15.15 | -12.5 | -0.03 | -250.0 | -50.0 | 0.11 | -8.33 | -8.33 | 9.40 | -5.2 | -8.33 | 4.43 | 39.31 | 56.54 | 0 | 0 | 0 | 0.26 | -80.15 | -10.34 | 0 | 0 | -100.0 | 3.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.31 | -2.34 | -35.05 | -1.31 | -2.34 | -35.05 | -0.32 | 0.0 | 0.0 | -1.63 | -1.88 | -26.36 | 0.00 | 0 | 0 |
24Q2 (19) | 0.73 | -37.07 | -35.96 | 0.62 | -38.0 | 3.33 | 0.03 | -97.2 | -96.1 | 0 | 0 | 0 | 0.33 | 22.22 | 3.12 | 0.02 | 140.0 | 120.0 | 0.12 | 0.0 | 9.09 | 9.92 | -0.83 | 2.78 | 3.18 | 0.0 | 17.34 | 0 | 0 | 0 | 1.31 | 385.19 | 351.72 | 0 | -100.0 | -100.0 | 3.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.28 | 2.29 | -34.74 | -1.28 | 2.29 | -34.74 | -0.32 | 0.0 | 0.0 | -1.6 | 1.84 | -25.98 | 0.00 | 0 | 0 |
24Q1 (18) | 1.16 | 3.57 | -7.2 | 1.0 | 11.11 | 66.67 | 1.07 | 0.0 | 38.96 | 0 | 0 | 0 | 0.27 | -6.9 | 12.5 | -0.05 | 82.76 | 16.67 | 0.12 | -14.29 | 140.0 | 10.00 | -16.43 | 164.0 | 3.18 | 2.25 | 20.45 | 0 | 0 | 0 | 0.27 | -3.57 | -10.0 | 0.01 | 0.0 | -94.44 | 3.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.31 | -4.8 | -54.12 | -1.31 | -4.8 | -54.12 | -0.32 | 0.0 | 0.0 | -1.63 | -3.82 | -39.32 | 0.00 | 0 | 0 |
23Q4 (17) | 1.12 | 20.43 | -10.4 | 0.9 | 50.0 | 38.46 | 1.07 | 38.96 | 72.58 | 0 | 0 | 0 | 0.29 | -9.38 | 0.0 | -0.29 | -1350.0 | -52.63 | 0.14 | 16.67 | 55.56 | 11.97 | 16.67 | 111.4 | 3.11 | 9.89 | 22.44 | 0 | 0 | 0 | 0.28 | -3.45 | -9.68 | 0.01 | -94.12 | -94.44 | 3.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.25 | -28.87 | -58.23 | -1.25 | -28.87 | -58.23 | -0.32 | 0.0 | 0.0 | -1.57 | -21.71 | -41.44 | 0.00 | 0 | 0 |
23Q3 (16) | 0.93 | -18.42 | -13.08 | 0.6 | 0.0 | 215.79 | 0.77 | 0.0 | 24.19 | 0 | 0 | 0 | 0.32 | 0.0 | 10.34 | -0.02 | 80.0 | -100.0 | 0.12 | 9.09 | 33.33 | 10.26 | 6.29 | 94.87 | 2.83 | 4.43 | 15.04 | 0 | 0 | 0 | 0.29 | 0.0 | -6.45 | 0.17 | 0.0 | -45.16 | 3.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.97 | -2.11 | -61.67 | -0.97 | -2.11 | -61.67 | -0.32 | 0.0 | 0.0 | -1.29 | -1.57 | -40.22 | 0.00 | 0 | 0 |
23Q2 (15) | 1.14 | -8.8 | 132.65 | 0.6 | 0.0 | -33.33 | 0.77 | 0.0 | 24.19 | 0 | 0 | 0 | 0.32 | 33.33 | -36.0 | -0.1 | -66.67 | -300.0 | 0.11 | 120.0 | -15.38 | 9.65 | 154.74 | 32.12 | 2.71 | 2.65 | 23.74 | 0 | 0 | 0 | 0.29 | -3.33 | -9.38 | 0.17 | -5.56 | -45.16 | 3.58 | 0.0 | 28.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.95 | -11.76 | -61.02 | -0.95 | -11.76 | -61.02 | -0.32 | 0.0 | 0.0 | -1.27 | -8.55 | -39.56 | 0.00 | 0 | 0 |
23Q1 (14) | 1.25 | 0.0 | 34.41 | 0.6 | -7.69 | 20.0 | 0.77 | 24.19 | 2466.67 | 0 | 0 | 0 | 0.24 | -17.24 | -52.94 | -0.06 | 68.42 | -150.0 | 0.05 | -44.44 | -58.33 | 3.79 | -33.08 | -48.23 | 2.64 | 3.94 | 271.83 | 0 | 0 | 0 | 0.3 | -3.23 | -9.09 | 0.18 | 0.0 | -41.94 | 3.58 | 0.0 | 28.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.85 | -7.59 | -32.81 | -0.85 | -7.59 | -32.81 | -0.32 | 0.0 | 0.0 | -1.17 | -5.41 | -21.88 | 0.00 | 0 | 0 |
22Q4 (13) | 1.25 | 16.82 | 220.51 | 0.65 | 242.11 | 0 | 0.62 | 0.0 | 1966.67 | 0 | 0 | 0 | 0.29 | 0.0 | -29.27 | -0.19 | -1800.0 | -1050.0 | 0.09 | 0.0 | -18.18 | 5.66 | 7.55 | -26.42 | 2.54 | 3.25 | 452.17 | 0 | 0 | 0 | 0.31 | 0.0 | -6.06 | 0.18 | -41.94 | -41.94 | 3.58 | 0.0 | 28.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.79 | -31.67 | -3.95 | -0.79 | -31.67 | -3.95 | -0.32 | 0.0 | 0.0 | -1.11 | -20.65 | -2.78 | 0.00 | 0 | 0 |
22Q3 (12) | 1.07 | 118.37 | 118.37 | 0.19 | -78.89 | 90.0 | 0.62 | 0.0 | 1966.67 | 0 | 0 | 0 | 0.29 | -42.0 | -19.44 | -0.01 | -120.0 | -116.67 | 0.09 | -30.77 | -18.18 | 5.26 | -27.94 | -30.62 | 2.46 | 12.33 | 547.37 | 0 | 0 | 0 | 0.31 | -3.12 | -8.82 | 0.31 | 0.0 | 0.0 | 3.58 | 28.78 | 28.78 | 0 | 0 | 0 | 0 | 0 | 0 | -0.6 | -1.69 | 23.08 | -0.6 | -1.69 | 23.08 | -0.32 | 0.0 | 0.0 | -0.92 | -1.1 | 16.36 | 0.00 | 0 | 0 |
22Q2 (11) | 0.49 | -47.31 | 53.12 | 0.9 | 80.0 | 0 | 0.62 | 1966.67 | 1966.67 | 0 | 0 | 0 | 0.5 | -1.96 | 38.89 | 0.05 | -58.33 | 66.67 | 0.13 | 8.33 | 30.0 | 7.30 | -0.19 | -0.67 | 2.19 | 208.45 | 606.45 | 0 | 0 | 0 | 0.32 | -3.03 | -8.57 | 0.31 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.59 | 7.81 | 29.76 | -0.59 | 7.81 | 29.76 | -0.32 | 0.0 | 0.0 | -0.91 | 5.21 | 21.55 | 0.00 | 0 | 0 |
22Q1 (10) | 0.93 | 138.46 | 34.78 | 0.5 | 0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.51 | 24.39 | 70.0 | 0.12 | 500.0 | 300.0 | 0.12 | 9.09 | 140.0 | 7.32 | -4.88 | 107.8 | 0.71 | 54.35 | 153.57 | 0 | 0 | 0 | 0.33 | 0.0 | -5.71 | 0.31 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.64 | 15.79 | 26.44 | -0.64 | 15.79 | 26.44 | -0.32 | 0.0 | 0.0 | -0.96 | 11.11 | 19.33 | 0.00 | 0 | 0 |
21Q4 (9) | 0.39 | -20.41 | -2.5 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.41 | 13.89 | -4.65 | 0.02 | -66.67 | 120.0 | 0.11 | 0.0 | 57.14 | 7.69 | 1.4 | 57.14 | 0.46 | 21.05 | 100.0 | 0 | 0 | 0 | 0.33 | -2.94 | -8.33 | 0.31 | 0.0 | -3.12 | 2.78 | 0.0 | 40.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.76 | 2.56 | 6.17 | -0.76 | 2.56 | 6.17 | -0.32 | 0.0 | 15.79 | -1.08 | 1.82 | 9.24 | 0.00 | 0 | 0 |
21Q3 (8) | 0.49 | 53.12 | 58.06 | 0.1 | 0 | -75.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.36 | 0.0 | 33.33 | 0.06 | 100.0 | 200.0 | 0.11 | 10.0 | 37.5 | 7.59 | 3.17 | 32.76 | 0.38 | 22.58 | 26.67 | 0 | 0 | 0 | 0.34 | -2.86 | -8.11 | 0.31 | 0.0 | -3.12 | 2.78 | 0.0 | 40.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.78 | 7.14 | -9.86 | -0.78 | 7.14 | -9.86 | -0.32 | 0.0 | 3.03 | -1.1 | 5.17 | -5.77 | 0.00 | 0 | 0 |
21Q2 (7) | 0.32 | -53.62 | -15.79 | 0 | 0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.36 | 20.0 | -14.29 | 0.03 | 150.0 | 0.0 | 0.1 | 100.0 | -9.09 | 7.35 | 108.82 | 0 | 0.31 | 10.71 | 6.9 | 0 | 0 | 0 | 0.35 | 0.0 | -5.41 | 0.31 | 0.0 | -3.12 | 2.78 | 0.0 | 40.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.84 | 3.45 | -15.07 | -0.84 | 3.45 | -15.07 | -0.32 | 0.0 | 0.0 | -1.16 | 2.52 | -10.48 | 0.00 | 0 | 0 |
21Q1 (6) | 0.69 | 72.5 | 46.81 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.3 | -30.23 | -3.23 | -0.06 | 40.0 | -50.0 | 0.05 | -28.57 | -44.44 | 3.52 | -28.07 | 0 | 0.28 | 21.74 | 12.0 | 0 | 0 | 0 | 0.35 | -2.78 | 0 | 0.31 | -3.12 | -3.12 | 2.78 | 40.4 | 40.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.87 | -7.41 | -16.0 | -0.87 | -7.41 | -16.0 | -0.32 | 15.79 | 0.0 | -1.19 | 0.0 | -11.21 | 0.00 | 0 | -100.0 |
20Q4 (5) | 0.4 | 29.03 | 8.11 | 0.4 | 0.0 | -18.37 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.43 | 59.26 | 7.5 | -0.1 | -600.0 | 77.27 | 0.07 | -12.5 | -30.0 | 4.90 | -14.34 | 0 | 0.23 | -23.33 | -20.69 | 0 | 0 | 0 | 0.36 | -2.7 | 0 | 0.32 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.81 | -14.08 | -14.08 | -0.81 | -14.08 | -14.08 | -0.38 | -15.15 | -18.75 | -1.19 | -14.42 | -15.53 | 0.00 | 0 | -100.0 |
20Q3 (4) | 0.31 | -18.42 | 0.0 | 0.4 | -49.37 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.27 | -35.71 | 0.0 | 0.02 | -33.33 | 0.0 | 0.08 | -27.27 | 0.0 | 5.71 | 0 | 0.0 | 0.3 | 3.45 | 0.0 | 0 | 0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.71 | 2.74 | 0.0 | -0.71 | 2.74 | 0.0 | -0.33 | -3.12 | 0.0 | -1.04 | 0.95 | 0.0 | 0.00 | 0 | 0.0 |