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) | 2.36 | 16.83 | 0 | 0 | 0 | 0 | 0 | 0 | 5.06 | 1.2 | 1.04 | 8.33 | 0.95 | -17.39 | 18.77 | -18.37 | 0.8 | 12.68 | 0.39 | 0.0 | 0 | 0 | 0.09 | 12.5 | 11.55 | 0.0 | 3.43 | -1.44 | 0 | 0 | 1.62 | 24.62 | 5.06 | 5.86 | 21.7 | 78.75 | 23.32 | 73.51 | 0.01 | -28.73 |
2022 (9) | 2.02 | -41.28 | 0 | 0 | 0 | 0 | 0 | 0 | 5.0 | -16.81 | 0.96 | -32.39 | 1.15 | -12.21 | 23.00 | 5.52 | 0.71 | -6.58 | 0.39 | -2.5 | 0 | 0 | 0.08 | 60.0 | 11.55 | 0.0 | 3.48 | 4.5 | 0 | 0 | 1.3 | -9.72 | 4.78 | 0.0 | 12.14 | -10.93 | 13.44 | -10.82 | 0.01 | 10.5 |
2021 (8) | 3.44 | -23.56 | 0 | 0 | 0 | 0 | 0 | 0 | 6.01 | -7.96 | 1.42 | 158.18 | 1.31 | -3.68 | 21.80 | 4.66 | 0.76 | 31.03 | 0.4 | 0 | 0 | 0 | 0.05 | -54.55 | 11.55 | 0.0 | 3.33 | -3.76 | 0 | 0 | 1.44 | 25.22 | 4.78 | 3.69 | 13.63 | 37.54 | 15.07 | 36.26 | 0.01 | -16.55 |
2020 (7) | 4.5 | 3.69 | 0.24 | 166.67 | 0 | 0 | 0 | 0 | 6.53 | -23.45 | 0.55 | -30.38 | 1.36 | -30.61 | 20.83 | -9.36 | 0.58 | -3.33 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | 11.55 | 0.0 | 3.46 | 0.0 | 0 | 0 | 1.15 | -29.88 | 4.61 | -9.61 | 9.91 | 9.38 | 11.06 | 3.36 | 0.01 | -1.36 |
2019 (6) | 4.34 | 2.12 | 0.09 | 0 | 0 | 0 | 0 | 0 | 8.53 | 33.7 | 0.79 | -8.14 | 1.96 | -1.01 | 22.98 | -25.96 | 0.6 | -17.81 | 0.01 | 0.0 | 0 | 0 | 0.12 | -7.69 | 11.55 | 0.0 | 3.46 | -2.81 | 0 | 0 | 1.64 | -0.61 | 5.1 | -2.11 | 9.06 | -0.77 | 10.7 | -0.74 | 0.01 | -7.33 |
2018 (5) | 4.25 | -32.43 | 0 | 0 | 0 | 0 | 0 | 0 | 6.38 | -9.63 | 0.86 | -56.78 | 1.98 | 92.23 | 31.03 | 112.72 | 0.73 | -31.13 | 0.01 | -66.67 | 0 | 0 | 0.13 | -35.0 | 11.55 | 0.0 | 3.56 | -1.93 | 0 | 0 | 1.65 | -18.72 | 5.21 | -7.95 | 9.13 | -24.23 | 10.78 | -23.44 | 0.01 | 17.44 |
2017 (4) | 6.29 | 34.12 | 0 | 0 | 0 | 0 | 0 | 0 | 7.06 | -5.36 | 1.99 | -14.96 | 1.03 | -7.21 | 14.59 | -1.95 | 1.06 | -29.8 | 0.03 | -40.0 | 0 | 0 | 0.2 | -16.67 | 11.55 | 0.0 | 3.63 | 0.83 | 0 | 0 | 2.03 | -14.35 | 5.66 | -5.35 | 12.05 | -3.83 | 14.08 | -5.5 | 0.01 | -1.42 |
2016 (3) | 4.69 | -2.9 | 0 | 0 | 0 | 0 | 0 | 0 | 7.46 | -2.86 | 2.34 | 2.18 | 1.11 | -1.77 | 14.88 | 1.13 | 1.51 | -2.58 | 0.05 | 0.0 | 0 | 0 | 0.24 | 200.0 | 11.55 | 0.0 | 3.6 | -3.74 | 0 | 0 | 2.37 | 2.6 | 5.98 | -1.32 | 12.53 | 20.71 | 14.9 | 17.42 | 0.01 | -6.75 |
2015 (2) | 4.83 | -16.29 | 0 | 0 | 0 | 0 | 0 | 0 | 7.68 | 8.02 | 2.29 | -1.29 | 1.13 | 18.95 | 14.71 | 10.12 | 1.55 | 58.16 | 0.05 | -28.57 | 0 | 0 | 0.08 | 14.29 | 11.55 | 0.0 | 3.74 | 6.55 | 0 | 0 | 2.31 | -2.12 | 6.06 | 3.24 | 10.38 | -25.16 | 12.69 | -21.81 | 0.01 | 18.33 |
2014 (1) | 5.77 | -6.94 | 0 | 0 | 0 | 0 | 0 | 0 | 7.11 | -9.66 | 2.32 | 0.0 | 0.95 | -18.1 | 13.36 | -9.35 | 0.98 | -6.67 | 0.07 | 75.0 | 0 | 0 | 0.07 | 0.0 | 11.55 | 0.0 | 3.51 | 7.01 | 0 | 0 | 2.36 | 0.0 | 5.87 | 4.08 | 13.87 | 6.77 | 16.23 | 5.73 | 0.01 | 2.57 |
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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24Q2 (20) | 1.63 | -10.44 | -30.04 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.22 | -1.61 | -6.15 | -0.01 | -133.33 | 0 | 0.84 | 6.33 | -9.68 | 16.87 | 8.04 | -7.86 | 0.79 | 1.28 | -2.47 | 1.08 | 0.0 | 176.92 | 0 | 0 | 0 | 0.08 | -11.11 | -11.11 | 11.55 | 0.0 | 0.0 | 3.59 | 4.66 | 4.66 | 0 | 0 | 0 | 0.1 | -62.96 | 400.0 | 3.69 | -0.27 | 6.65 | 24.45 | -6.82 | 69.67 | 24.55 | -7.39 | 70.13 | 0.01 | 4.53 | -25.7 |
24Q1 (19) | 1.82 | -22.88 | -16.89 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.24 | 0.0 | 0.0 | 0.03 | 121.43 | 200.0 | 0.79 | -16.84 | -2.47 | 15.61 | -16.84 | -3.05 | 0.78 | -2.5 | 6.85 | 1.08 | 176.92 | 176.92 | 0 | 0 | 0 | 0.09 | 0.0 | 12.5 | 11.55 | 0.0 | 0.0 | 3.43 | 0.0 | 3.94 | 0 | 0 | 0 | 0.27 | -83.33 | 68.75 | 3.7 | -26.88 | 6.94 | 26.24 | 20.92 | 105.48 | 26.51 | 13.68 | 105.03 | 0.01 | -3.46 | -32.82 |
23Q4 (18) | 2.36 | 40.48 | 16.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.24 | -3.12 | -9.49 | -0.14 | -111.97 | -250.0 | 0.95 | -12.84 | -17.39 | 18.77 | -10.6 | -18.53 | 0.8 | -5.88 | 12.68 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 0.0 | 12.5 | 11.55 | 0.0 | 0.0 | 3.43 | 0.0 | -1.44 | 0 | 0 | 0 | 1.62 | 36.13 | 24.62 | 5.06 | 9.29 | 5.86 | 21.7 | 28.94 | 78.75 | 23.32 | 29.41 | 73.51 | 0.01 | -17.48 | -28.73 |
23Q3 (17) | 1.68 | -27.9 | -24.66 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.28 | -1.54 | 9.4 | 1.17 | 0 | 9.35 | 1.09 | 17.2 | 31.33 | 21.00 | 14.72 | 27.28 | 0.85 | 4.94 | 21.43 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 0.0 | 28.57 | 11.55 | 0.0 | 0.0 | 3.43 | 0.0 | -1.44 | 0 | 0 | 0 | 1.19 | 5850.0 | 22.68 | 4.63 | 33.82 | 4.28 | 16.83 | 16.79 | 40.48 | 18.02 | 24.88 | 39.15 | 0.01 | -10.78 | -15.07 |
23Q2 (16) | 2.33 | 6.39 | -19.66 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.3 | 4.84 | 4.0 | 0 | -100.0 | 100.0 | 0.93 | 14.81 | -9.71 | 18.31 | 13.68 | -3.84 | 0.81 | 10.96 | 15.71 | 0.39 | 0.0 | -2.5 | 0 | 0 | 0 | 0.09 | 12.5 | 50.0 | 11.55 | 0.0 | 0.0 | 3.43 | 3.94 | -1.44 | 0 | 0 | 0 | 0.02 | -87.5 | 133.33 | 3.46 | 0.0 | 1.17 | 14.41 | 12.84 | -0.48 | 14.43 | 11.6 | 0.07 | 0.01 | -5.48 | 0.1 |
23Q1 (15) | 2.19 | 8.42 | -22.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.24 | -9.49 | 3.33 | 0.01 | 125.0 | 120.0 | 0.81 | -29.57 | -15.62 | 16.10 | -30.13 | -4.72 | 0.73 | 2.82 | 1.39 | 0.39 | 0.0 | -2.5 | 0 | 0 | 0 | 0.08 | 0.0 | 33.33 | 11.55 | 0.0 | 0.0 | 3.3 | -5.17 | -0.9 | 0 | 0 | 0 | 0.16 | -87.69 | 60.0 | 3.46 | -27.62 | 0.87 | 12.77 | 5.19 | -13.83 | 12.93 | -3.79 | -13.34 | 0.01 | 2.42 | 7.19 |
22Q4 (14) | 2.02 | -9.42 | -41.28 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.37 | 17.09 | -2.84 | -0.04 | -103.74 | -106.15 | 1.15 | 38.55 | -12.21 | 23.05 | 39.66 | 5.73 | 0.71 | 1.43 | -6.58 | 0.39 | 0.0 | -2.5 | 0 | 0 | 0 | 0.08 | 14.29 | 60.0 | 11.55 | 0.0 | 0.0 | 3.48 | 0.0 | 4.5 | 0 | 0 | 0 | 1.3 | 34.02 | -9.72 | 4.78 | 7.66 | 0.0 | 12.14 | 1.34 | -10.93 | 13.44 | 3.78 | -10.82 | 0.01 | -1.67 | 10.5 |
22Q3 (13) | 2.23 | -23.1 | -47.41 | 0.1 | 900.0 | -64.29 | 0 | 0 | 0 | 0 | 0 | 0 | 1.17 | -6.4 | -24.52 | 1.07 | 10800.0 | 20.22 | 0.83 | -19.42 | -22.43 | 16.50 | -13.33 | -4.85 | 0.7 | 0.0 | 0.0 | 0.39 | -2.5 | -2.5 | 0 | 0 | 0 | 0.07 | 16.67 | 40.0 | 11.55 | 0.0 | 0.0 | 3.48 | 0.0 | 4.5 | 0 | 0 | 0 | 0.97 | 1716.67 | 22.78 | 4.44 | 29.82 | 7.77 | 11.98 | -17.27 | 2.13 | 12.95 | -10.19 | 3.43 | 0.01 | 5.16 | 2.92 |
22Q2 (12) | 2.9 | 2.84 | -24.28 | 0.01 | -90.91 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.25 | 4.17 | -17.76 | -0.01 | 80.0 | 75.0 | 1.03 | 7.29 | -20.16 | 19.04 | 12.65 | -7.17 | 0.7 | -2.78 | -23.08 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | -45.45 | 11.55 | 0.0 | 0.0 | 3.48 | 4.5 | 4.5 | 0 | 0 | 0 | -0.06 | -160.0 | 45.45 | 3.42 | -0.29 | 6.21 | 14.48 | -2.29 | 14.65 | 14.42 | -3.35 | 15.18 | 0.01 | 1.21 | -2.13 |
22Q1 (11) | 2.82 | -18.02 | -29.85 | 0.11 | 0 | 175.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.2 | -14.89 | -21.57 | -0.05 | -107.69 | 37.5 | 0.96 | -26.72 | -26.72 | 16.90 | -22.46 | -19.11 | 0.72 | -5.26 | -14.29 | 0.4 | 0.0 | 0 | 0 | 0 | 0 | 0.06 | 20.0 | -45.45 | 11.55 | 0.0 | 0.0 | 3.33 | 0.0 | 3.42 | 0 | 0 | 0 | 0.1 | -93.06 | 150.0 | 3.43 | -28.24 | 5.21 | 14.82 | 8.73 | 24.22 | 14.92 | -1.0 | 24.64 | 0.01 | 5.59 | -9.66 |
21Q4 (10) | 3.44 | -18.87 | -23.56 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.41 | -9.03 | -10.19 | 0.65 | -26.97 | 1028.57 | 1.31 | 22.43 | -3.68 | 21.80 | 25.69 | 4.66 | 0.76 | 8.57 | 31.03 | 0.4 | 0.0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | -54.55 | 11.55 | 0.0 | 0.0 | 3.33 | 0.0 | -3.76 | 0 | 0 | 0 | 1.44 | 82.28 | 25.22 | 4.78 | 16.02 | 3.69 | 13.63 | 16.2 | 37.54 | 15.07 | 20.37 | 36.26 | 0.01 | -8.42 | -16.55 |
21Q3 (9) | 4.24 | 10.7 | -1.4 | 0.28 | 600.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55 | 1.97 | -7.19 | 0.89 | 2325.0 | 18.67 | 1.07 | -17.05 | -19.55 | 17.34 | -15.44 | -6.38 | 0.7 | -23.08 | 9.38 | 0.4 | 0.0 | 3900.0 | 0 | 0 | 0 | 0.05 | -54.55 | -54.55 | 11.55 | 0.0 | 0.0 | 3.33 | 0.0 | -3.76 | 0 | 0 | 0 | 0.79 | 818.18 | -15.05 | 4.12 | 27.95 | -6.15 | 11.73 | -7.13 | 33.6 | 12.52 | 0.0 | 28.94 | 0.01 | 0.0 | -13.52 |
21Q2 (8) | 3.83 | -4.73 | -29.85 | 0.04 | 0.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | -0.65 | 1.33 | -0.04 | 50.0 | 50.0 | 1.29 | -1.53 | -28.73 | 20.51 | -1.84 | -17.29 | 0.91 | 8.33 | 44.44 | 0.4 | 0 | 3900.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 11.55 | 0.0 | 0.0 | 3.33 | 3.42 | -3.76 | 0 | 0 | 0 | -0.11 | -375.0 | 8.33 | 3.22 | -1.23 | -3.88 | 12.63 | 5.87 | 38.34 | 12.52 | 4.59 | 38.96 | 0.01 | -6.58 | -15.92 |
21Q1 (7) | 4.02 | -10.67 | -21.94 | 0.04 | -83.33 | -55.56 | 0 | 0 | 0 | 0 | 0 | 0 | 1.53 | -2.55 | -14.53 | -0.08 | -14.29 | -60.0 | 1.31 | -3.68 | -10.27 | 20.89 | 0.32 | 0 | 0.84 | 44.83 | 25.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | -8.33 | 11.55 | 0.0 | 0.0 | 3.22 | -6.94 | -2.42 | 0 | 0 | 0 | 0.04 | -96.52 | -69.23 | 3.26 | -29.28 | -4.96 | 11.93 | 20.38 | 55.14 | 11.97 | 8.23 | 53.07 | 0.01 | -2.46 | -14.96 |
20Q4 (6) | 4.5 | 4.65 | 3.69 | 0.24 | 0 | 166.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.57 | -5.99 | -29.28 | -0.07 | -109.33 | 0.0 | 1.36 | 2.26 | -30.61 | 20.83 | 12.43 | 0 | 0.58 | -9.38 | -3.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.11 | 0.0 | -8.33 | 11.55 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 0 | 0 | 0 | 1.15 | 23.66 | -29.88 | 4.61 | 5.01 | -9.61 | 9.91 | 12.87 | 9.38 | 11.06 | 13.9 | 3.36 | 0.01 | -5.09 | -1.36 |
20Q3 (5) | 4.3 | -21.25 | 18.13 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.67 | 11.33 | -6.7 | 0.75 | 1037.5 | -14.77 | 1.33 | -26.52 | -19.39 | 18.52 | -25.29 | 0 | 0.64 | 1.59 | -4.48 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | -8.33 | 11.55 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0.93 | 875.0 | -35.42 | 4.39 | 31.04 | -10.41 | 8.78 | -3.83 | -3.52 | 9.71 | 7.77 | -7.87 | 0.01 | -2.78 | 3.3 |
20Q2 (4) | 5.46 | 6.02 | 0.0 | 0.05 | -44.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.5 | -16.2 | 0.0 | -0.08 | -60.0 | 0.0 | 1.81 | 23.97 | 0.0 | 24.79 | 0 | 0.0 | 0.63 | -5.97 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.11 | -8.33 | 0.0 | 11.55 | 0.0 | 0.0 | 3.46 | 4.85 | 0.0 | 0 | 0 | 0.0 | -0.12 | -192.31 | 0.0 | 3.35 | -2.33 | 0.0 | 9.13 | 18.73 | 0.0 | 9.01 | 15.22 | 0.0 | 0.01 | -5.51 | 0.0 |