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) | 3.63 | -13.57 | 0.09 | 125.0 | 0 | 0 | 2.3 | 130.0 | 21.1 | -3.78 | 1.74 | -5.43 | 2.7 | -3.57 | 12.80 | 0.22 | 0.72 | -34.55 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 9.45 | 0.0 | 0.33 | 120.0 | 0.2 | 0.0 | 1.99 | 6.99 | 2.53 | 14.48 | -0.2 | 0 | 1.79 | 7.83 | 0.00 | 0 |
2022 (9) | 4.2 | 37.25 | 0.04 | 0.0 | 0 | 0 | 1.0 | 0.0 | 21.93 | 21.56 | 1.84 | 24.32 | 2.8 | 4.09 | 12.77 | -14.37 | 1.1 | -13.39 | 0 | 0 | 0 | 0 | 1.52 | 0.66 | 9.45 | 0.0 | 0.15 | 0 | 0.2 | 0 | 1.86 | 24.0 | 2.21 | 47.33 | -0.2 | 0 | 1.66 | 27.69 | 0.00 | 0 |
2021 (8) | 3.06 | -5.56 | 0.04 | 0.0 | 0 | 0 | 1.0 | 0 | 18.04 | 21.65 | 1.48 | 13.85 | 2.69 | 46.99 | 14.91 | 20.84 | 1.27 | 89.55 | 0 | 0 | 0 | 0 | 1.51 | 0.67 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | 1.5 | 7400.0 | 1.5 | 7400.0 | -0.2 | 0 | 1.3 | 0 | 0.00 | 0 |
2020 (7) | 3.24 | 80.0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 14.83 | -15.69 | 1.3 | 136.36 | 1.83 | 8.28 | 12.34 | 28.44 | 0.67 | 11.67 | 0 | 0 | 0 | 0 | 1.5 | 0.0 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | 0.02 | 0 | 0.02 | 0 | -0.2 | 0 | -0.18 | 0 | 0.00 | 0 |
2019 (6) | 1.8 | 350.0 | 0.04 | -87.1 | 0 | 0 | 0 | 0 | 17.59 | 7.78 | 0.55 | 71.88 | 1.69 | -11.52 | 9.61 | -17.91 | 0.6 | -38.14 | 0 | 0 | 0 | 0 | 1.5 | 0.0 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | -1.28 | 0 | -1.28 | 0 | -0.2 | 0 | -1.48 | 0 | 0.00 | 0 |
2018 (5) | 0.4 | 207.69 | 0.31 | -84.73 | 0 | 0 | 0 | 0 | 16.32 | -10.53 | 0.32 | 18.52 | 1.91 | 4.95 | 11.70 | 17.29 | 0.97 | -6.73 | 0 | 0 | 0 | 0 | 1.5 | -0.66 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | -1.83 | 0 | -1.83 | 0 | -0.19 | 0 | -2.02 | 0 | 0.00 | 0 |
2017 (4) | 0.13 | -78.33 | 2.03 | -13.25 | 0 | 0 | 0 | 0 | 18.24 | -9.39 | 0.27 | -22.86 | 1.82 | -14.55 | 9.98 | -5.7 | 1.04 | -21.21 | 0 | 0 | 0 | 0 | 1.51 | 0.0 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | -2.34 | 0 | -2.34 | 0 | 0.01 | -50.0 | -2.33 | 0 | 0.00 | 0 |
2016 (3) | 0.6 | 114.29 | 2.34 | -11.03 | 0 | 0 | 0 | 0 | 20.13 | 1.05 | 0.35 | 45.83 | 2.13 | 31.48 | 10.58 | 30.11 | 1.32 | -37.14 | 0 | 0 | 0 | 0 | 1.51 | -0.66 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | -2.6 | 0 | -2.6 | 0 | 0.02 | 100.0 | -2.58 | 0 | 0.00 | 0 |
2015 (2) | 0.28 | 115.38 | 2.63 | -12.91 | 0 | 0 | 0 | 0 | 19.92 | -0.99 | 0.24 | 84.62 | 1.62 | 11.72 | 8.13 | 12.85 | 2.1 | 4.48 | 0 | 0 | 0 | 0 | 1.52 | 0.66 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | -2.95 | 0 | -2.95 | 0 | 0.01 | 0 | -2.94 | 0 | 0.00 | 0 |
2014 (1) | 0.13 | -61.76 | 3.02 | 23.77 | 0 | 0 | 0 | 0 | 20.12 | 6.34 | 0.13 | -35.0 | 1.45 | 4.32 | 7.21 | -1.91 | 2.01 | 13.56 | 0 | 0 | 0 | 0 | 1.51 | 0.0 | 9.45 | 0.0 | 0 | 0 | 0 | 0 | -3.19 | 0 | -3.19 | 0 | 0 | 0 | -3.19 | 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) | 4.59 | 0.22 | 18.91 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 5.67 | -12.77 | 5.19 | 0.54 | -14.29 | 22.73 | 2.76 | -27.75 | -16.87 | 12.88 | -28.69 | -15.12 | 1.35 | 51.69 | 51.69 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0.51 | 0.0 | 54.55 | 0.2 | 0.0 | 0.0 | 2.08 | 35.95 | 26.06 | 2.78 | 24.11 | 27.52 | -0.2 | 0.0 | 0.0 | 1.88 | 41.35 | 29.66 | 0.00 | 0 | 0 |
24Q2 (19) | 4.58 | 10.1 | -18.65 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 2.0 | 0.0 | 100.0 | 6.5 | 31.05 | 11.68 | 0.63 | 23.53 | 36.96 | 3.82 | 29.49 | 54.03 | 18.06 | 25.33 | 61.82 | 0.89 | 11.25 | -33.08 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0.51 | 54.55 | 54.55 | 0.2 | 0.0 | 0.0 | 1.53 | -38.8 | 26.45 | 2.24 | -26.07 | 28.74 | -0.2 | 0.0 | 0.0 | 1.33 | -42.17 | 31.68 | 0.00 | 0 | 0 |
24Q1 (18) | 4.16 | 14.6 | -20.0 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 2.0 | -13.04 | 100.0 | 4.96 | 15.35 | -11.27 | 0.51 | 50.0 | 2.0 | 2.95 | 9.26 | 35.94 | 14.41 | 12.62 | 45.11 | 0.8 | 11.11 | -46.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0.33 | 0.0 | 120.0 | 0.2 | 0.0 | 0.0 | 2.5 | 25.63 | 5.93 | 3.03 | 19.76 | 11.81 | -0.2 | 0.0 | 0.0 | 2.3 | 28.49 | 6.48 | 0.00 | 0 | 0 |
23Q4 (17) | 3.63 | -5.96 | -13.57 | 0.09 | 0.0 | 125.0 | 0 | 0 | 0 | 2.3 | 130.0 | 130.0 | 4.3 | -20.22 | -15.35 | 0.34 | -22.73 | 0.0 | 2.7 | -18.67 | -3.57 | 12.80 | -15.67 | 0.22 | 0.72 | -19.1 | -34.55 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0.33 | 0.0 | 120.0 | 0.2 | 0.0 | 0.0 | 1.99 | 20.61 | 6.99 | 2.53 | 16.06 | 14.48 | -0.2 | 0.0 | 0.0 | 1.79 | 23.45 | 7.83 | 0.00 | 0 | 0 |
23Q3 (16) | 3.86 | -31.44 | -3.5 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | 1.0 | 0.0 | 0.0 | 5.39 | -7.39 | -5.93 | 0.44 | -4.35 | -4.35 | 3.32 | 33.87 | 38.33 | 15.17 | 35.95 | 35.61 | 0.89 | -33.08 | -1.11 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0.33 | 0.0 | 120.0 | 0.2 | 0.0 | 0.0 | 1.65 | 36.36 | 8.55 | 2.18 | 25.29 | 16.58 | -0.2 | 0.0 | 0.0 | 1.45 | 43.56 | 9.85 | 0.00 | 0 | 0 |
23Q2 (15) | 5.63 | 8.27 | 53.41 | 0.09 | 28.57 | 125.0 | 0 | 0 | 0 | 1.0 | 0.0 | 0.0 | 5.82 | 4.11 | 6.79 | 0.46 | -8.0 | -11.54 | 2.48 | 14.29 | -1.59 | 11.16 | 12.38 | -7.17 | 1.33 | -11.33 | -22.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.66 | 9.45 | 0.0 | 0.0 | 0.33 | 120.0 | 120.0 | 0.2 | 0.0 | 0.0 | 1.21 | -48.73 | 15.24 | 1.74 | -35.79 | 24.29 | -0.2 | 0.0 | 0.0 | 1.01 | -53.24 | 18.82 | 0.00 | 0 | 0 |
23Q1 (14) | 5.2 | 23.81 | 38.3 | 0.07 | 75.0 | -30.0 | 0 | 0 | 0 | 1.0 | 0.0 | 0.0 | 5.59 | 10.04 | -1.41 | 0.5 | 47.06 | -3.85 | 2.17 | -22.5 | -3.98 | 9.93 | -22.22 | -12.82 | 1.5 | 36.36 | 48.51 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.66 | 9.45 | 0.0 | 0.0 | 0.15 | 0.0 | 0 | 0.2 | 0.0 | 0 | 2.36 | 26.88 | 16.83 | 2.71 | 22.62 | 34.16 | -0.2 | 0.0 | 0.0 | 2.16 | 30.12 | 18.68 | 0.00 | 0 | 0 |
22Q4 (13) | 4.2 | 5.0 | 37.25 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0 | 1.0 | 0.0 | 0.0 | 5.08 | -11.34 | 10.43 | 0.34 | -26.09 | -5.56 | 2.8 | 16.67 | 4.09 | 12.77 | 14.11 | -14.33 | 1.1 | 22.22 | -13.39 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | 0.66 | 9.45 | 0.0 | 0.0 | 0.15 | 0.0 | 0 | 0.2 | 0.0 | 0 | 1.86 | 22.37 | 24.0 | 2.21 | 18.18 | 47.33 | -0.2 | 0.0 | 0.0 | 1.66 | 25.76 | 27.69 | 0.00 | 0 | 0 |
22Q3 (12) | 4.0 | 8.99 | 15.94 | 0.06 | 50.0 | 50.0 | 0 | 0 | 0 | 1.0 | 0.0 | 0 | 5.73 | 5.14 | 9.35 | 0.46 | -11.54 | 17.95 | 2.4 | -4.76 | -9.77 | 11.19 | -6.94 | -26.43 | 0.9 | -47.67 | -46.75 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.66 | 1.33 | 9.45 | 0.0 | 0.0 | 0.15 | 0.0 | 0 | 0.2 | 0.0 | 0 | 1.52 | 44.76 | 33.33 | 1.87 | 33.57 | 64.04 | -0.2 | 0.0 | 0.0 | 1.32 | 55.29 | 40.43 | 0.00 | 0 | 0 |
22Q2 (11) | 3.67 | -2.39 | 7.62 | 0.04 | -60.0 | 0.0 | 0 | 0 | 0 | 1.0 | 0.0 | 0 | 5.45 | -3.88 | 25.87 | 0.52 | 0.0 | 23.81 | 2.52 | 11.5 | 38.46 | 12.02 | 5.55 | 7.35 | 1.72 | 70.3 | -18.48 | 0 | 0 | 0 | 0 | 0 | 0 | 1.51 | 0.0 | 0.67 | 9.45 | 0.0 | 0.0 | 0.15 | 0 | 0 | 0.2 | 0 | 0 | 1.05 | -48.02 | 38.16 | 1.4 | -30.69 | 84.21 | -0.2 | 0.0 | 0.0 | 0.85 | -53.3 | 51.79 | 0.00 | 0 | 0 |
22Q1 (10) | 3.76 | 22.88 | 38.75 | 0.1 | 150.0 | 42.86 | 0 | 0 | 0 | 1.0 | 0.0 | 0 | 5.67 | 23.26 | 46.13 | 0.52 | 44.44 | 62.5 | 2.26 | -15.99 | 22.83 | 11.39 | -23.57 | -5.16 | 1.01 | -20.47 | 2.02 | 0 | 0 | 0 | 0 | 0 | 0 | 1.51 | 0.0 | 0.67 | 9.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.02 | 34.67 | 494.12 | 2.02 | 34.67 | 494.12 | -0.2 | 0.0 | 0.0 | 1.82 | 40.0 | 1200.0 | 0.00 | 0 | 0 |
21Q4 (9) | 3.06 | -11.3 | -5.56 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 1.0 | 0 | 0 | 4.6 | -12.21 | 13.86 | 0.36 | -7.69 | -14.29 | 2.69 | 1.13 | 46.99 | 14.90 | -2.01 | 20.77 | 1.27 | -24.85 | 89.55 | 0 | 0 | 0 | 0 | 0 | 0 | 1.51 | 0.67 | 0.67 | 9.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.5 | 31.58 | 7400.0 | 1.5 | 31.58 | 7400.0 | -0.2 | 0.0 | 0.0 | 1.3 | 38.3 | 822.22 | 0.00 | 0 | 0 |
21Q3 (8) | 3.45 | 1.17 | 24.55 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.24 | 21.02 | 31.0 | 0.39 | -7.14 | 25.81 | 2.66 | 46.15 | 45.36 | 15.21 | 35.79 | 27.82 | 1.69 | -19.91 | 85.71 | 0 | 0 | 0 | 0 | 0 | 0 | 1.5 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.14 | 50.0 | 385.0 | 1.14 | 50.0 | 385.0 | -0.2 | 0.0 | 0.0 | 0.94 | 67.86 | 256.67 | 0.00 | 0 | 0 |
21Q2 (7) | 3.41 | 25.83 | 73.1 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.33 | 11.6 | 27.35 | 0.42 | 31.25 | 27.27 | 1.82 | -1.09 | -4.71 | 11.20 | -6.75 | 0 | 2.11 | 113.13 | 106.86 | 0 | 0 | 0 | 0 | 0 | 0 | 1.5 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | 123.53 | 207.04 | 0.76 | 123.53 | 207.04 | -0.2 | 0.0 | 0.0 | 0.56 | 300.0 | 161.54 | 0.00 | 0 | 0 |
21Q1 (6) | 2.71 | -16.36 | 39.69 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.88 | -3.96 | 14.45 | 0.32 | -23.81 | 33.33 | 1.84 | 0.55 | 17.95 | 12.01 | -2.67 | 0 | 0.99 | 47.76 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.5 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | 1600.0 | 132.69 | 0.34 | 1600.0 | 132.69 | -0.2 | 0.0 | 0.0 | 0.14 | 177.78 | 111.29 | 0.00 | 0 | 0 |
20Q4 (5) | 3.24 | 16.97 | 80.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.04 | 1.0 | -11.98 | 0.42 | 35.48 | 121.05 | 1.83 | 0.0 | 8.28 | 12.34 | 3.71 | 0 | 0.67 | -26.37 | 11.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.5 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 105.0 | 101.56 | 0.02 | 105.0 | 101.56 | -0.2 | 0.0 | 0.0 | -0.18 | 70.0 | 87.84 | 0.00 | 0 | 0 |
20Q3 (4) | 2.77 | 40.61 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.0 | 17.65 | 0.0 | 0.31 | -6.06 | 0.0 | 1.83 | -4.19 | 0.0 | 11.90 | 0 | 0.0 | 0.91 | -10.78 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.5 | 0.0 | 0.0 | 9.45 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.4 | 43.66 | 0.0 | -0.4 | 43.66 | 0.0 | -0.2 | 0.0 | 0.0 | -0.6 | 34.07 | 0.0 | 0.00 | 0 | 0.0 |