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) | 3.9 | 39.78 | 0.63 | 1160.0 | 0.72 | 10.77 | 0 | 0 | 8.85 | 75.6 | 0.76 | 100.0 | 2.63 | -9.0 | 29.72 | -48.17 | 0.69 | -33.01 | 0 | 0 | 0.87 | 61.11 | 0.07 | 133.33 | 4.66 | 0.0 | 0.21 | 23.53 | 0 | 0 | 0.93 | 66.07 | 1.14 | 56.16 | 0 | 0 | 0.93 | 66.07 | 0.00 | 0 |
2022 (9) | 2.79 | -30.77 | 0.05 | -89.8 | 0.65 | -18.75 | 0 | 0 | 5.04 | -20.25 | 0.38 | -15.56 | 2.89 | -7.67 | 57.34 | 15.78 | 1.03 | 98.08 | 0 | 0 | 0.54 | -70.49 | 0.03 | 200.0 | 4.66 | 0.0 | 0.17 | 30.77 | 0 | 0 | 0.56 | -21.13 | 0.73 | -13.1 | 0 | 0 | 0.56 | -21.13 | 0.00 | 0 |
2021 (8) | 4.03 | 39.45 | 0.49 | 250.0 | 0.8 | -8.05 | 0 | 0 | 6.32 | -14.36 | 0.45 | -10.0 | 3.13 | 58.88 | 49.53 | 85.53 | 0.52 | -22.39 | 0 | 0 | 1.83 | 35.56 | 0.01 | 0.0 | 4.66 | -0.85 | 0.13 | 62.5 | 0 | 0 | 0.71 | 4.41 | 0.84 | 10.53 | 0 | 0 | 0.71 | 4.41 | 0.00 | 0 |
2020 (7) | 2.89 | 14.23 | 0.14 | -83.91 | 0.87 | 16.0 | 0 | 0 | 7.38 | 4.38 | 0.5 | 85.19 | 1.97 | -8.37 | 26.69 | -12.22 | 0.67 | -41.74 | 0 | 0 | 1.35 | 53.41 | 0.01 | 0.0 | 4.7 | 0.0 | 0.08 | 60.0 | 0 | 0 | 0.68 | 94.29 | 0.76 | 90.0 | 0 | 0 | 0.68 | 94.29 | 0.00 | 0 |
2019 (6) | 2.53 | -47.73 | 0.87 | -50.85 | 0.75 | 1.35 | 0 | 0 | 7.07 | 0.57 | 0.27 | -46.0 | 2.15 | -58.81 | 30.41 | -59.05 | 1.15 | 310.71 | 0 | 0 | 0.88 | 18.92 | 0.01 | 0.0 | 4.7 | 0.0 | 0.05 | 0 | 0 | 0 | 0.35 | -39.66 | 0.4 | -31.03 | 0 | 0 | 0.35 | -39.66 | 0.00 | 0 |
2018 (5) | 4.84 | 104.22 | 1.77 | 0 | 0.74 | -16.85 | 0 | 0 | 7.03 | 44.65 | 0.5 | 0 | 5.22 | 138.36 | 74.25 | 64.78 | 0.28 | -77.95 | 0 | 0 | 0.74 | -50.0 | 0.01 | 0 | 4.7 | -47.78 | 0 | 0 | 0 | 0 | 0.58 | 0 | 0.58 | 0 | 0 | 0 | 0.58 | 0 | 0.00 | 0 |
2017 (4) | 2.37 | -38.76 | 0 | 0 | 0.89 | 14.1 | 0 | 0 | 4.86 | -91.51 | -1.2 | 0 | 2.19 | -87.28 | 45.06 | 49.81 | 1.27 | -78.33 | 1.68 | 1.2 | 1.48 | 30.97 | 0 | 0 | 9.0 | 0.0 | 0 | 0 | 0 | 0 | -2.46 | 0 | -2.46 | 0 | 0 | 0 | -2.46 | 0 | 0.00 | 0 |
2016 (3) | 3.87 | -25.0 | 16.36 | -18.89 | 0.78 | -16.13 | 0 | 0 | 57.25 | 5.86 | -1.37 | 0 | 17.22 | -11.42 | 30.08 | -16.32 | 5.86 | -46.44 | 1.66 | 3.11 | 1.13 | -40.84 | 0 | 0 | 9.0 | 0.0 | 0.05 | 0.0 | 0 | 0 | -1.31 | 0 | -1.25 | 0 | -0.21 | 0 | -1.52 | 0 | 0.22 | -13.66 |
2015 (2) | 5.16 | -19.12 | 20.17 | -5.79 | 0.93 | -7.92 | 0 | 0 | 54.08 | 1.85 | 0.03 | -93.48 | 19.44 | 6.46 | 35.95 | 4.53 | 10.94 | 10.73 | 1.61 | 0 | 1.91 | 56.56 | 0.04 | -90.24 | 9.0 | 2.27 | 0.05 | 0 | 0 | 0 | 0.07 | -85.71 | 0.12 | -75.51 | 0.19 | -42.42 | 0.26 | -68.29 | 0.25 | -2.0 |
2014 (1) | 6.38 | 29.94 | 21.41 | 23.33 | 1.01 | -2.88 | 0 | 0 | 53.1 | -3.75 | 0.46 | -14.81 | 18.26 | -12.59 | 34.39 | -9.18 | 9.88 | -3.8 | 0 | 0 | 1.22 | -23.27 | 0.41 | -32.79 | 8.8 | 0.0 | 0 | 0 | 0 | 0 | 0.49 | 1533.33 | 0.49 | 1533.33 | 0.33 | 230.0 | 0.82 | 530.77 | 0.26 | 6.33 |
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) | 3.07 | 2.68 | 8.87 | 0.2 | 0.0 | -77.78 | 0.55 | -11.29 | -23.61 | 0 | 0 | 0 | 2.26 | 71.21 | 31.4 | 0.29 | 93.33 | 61.11 | 3.34 | 24.63 | -24.09 | 44.18 | 15.72 | -13.65 | 0.35 | -28.57 | -61.96 | 0 | 0 | 0 | 1.02 | -8.11 | 36.0 | 0.05 | -16.67 | -16.67 | 4.66 | 0.0 | 0.0 | 0.28 | 0.0 | 33.33 | 0 | 0 | 0 | 0.86 | 50.88 | 13.16 | 1.14 | 34.12 | 17.53 | 0 | 0 | 0 | 0.86 | 50.88 | 13.16 | 0.00 | 0 | 0 |
24Q2 (19) | 2.99 | -17.86 | 67.98 | 0.2 | -68.25 | -75.0 | 0.62 | -1.59 | -1.59 | 0 | 0 | 0 | 1.32 | -23.7 | -59.76 | 0.15 | 25.0 | -57.14 | 2.68 | -2.9 | -33.99 | 38.18 | 24.21 | -25.43 | 0.49 | -2.0 | -39.51 | 0 | 0 | 0 | 1.11 | 54.17 | 362.5 | 0.06 | 0.0 | 100.0 | 4.66 | 0.0 | 0.0 | 0.28 | 0.0 | 33.33 | 0 | 0 | 0 | 0.57 | 39.02 | -1.72 | 0.85 | 21.43 | 7.59 | 0 | 0 | 0 | 0.57 | 39.02 | -1.72 | 0.00 | 0 | 0 |
24Q1 (18) | 3.64 | -6.67 | 86.67 | 0.63 | 0.0 | -10.0 | 0.63 | -12.5 | -3.08 | 0 | 0 | 0 | 1.73 | -23.11 | 8.12 | 0.12 | -29.41 | 140.0 | 2.76 | 4.94 | -18.1 | 30.73 | 3.42 | -48.56 | 0.5 | -27.54 | -66.44 | 0 | 0 | 0 | 0.72 | -17.24 | 89.47 | 0.06 | -14.29 | 200.0 | 4.66 | 0.0 | 0.0 | 0.28 | 33.33 | 33.33 | 0 | 0 | 0 | 0.41 | -55.91 | 78.26 | 0.7 | -38.6 | 59.09 | 0 | 0 | 0 | 0.41 | -55.91 | 78.26 | 0.00 | 0 | 0 |
23Q4 (17) | 3.9 | 38.3 | 39.78 | 0.63 | -30.0 | 1160.0 | 0.72 | 0.0 | 10.77 | 0 | 0 | 0 | 2.25 | 30.81 | 12.5 | 0.17 | -5.56 | -29.17 | 2.63 | -40.23 | -9.0 | 29.72 | -41.92 | -48.17 | 0.69 | -25.0 | -33.01 | 0 | 0 | 0 | 0.87 | 16.0 | 61.11 | 0.07 | 16.67 | 133.33 | 4.66 | 0.0 | 0.0 | 0.21 | 0.0 | 23.53 | 0 | 0 | 0 | 0.93 | 22.37 | 66.07 | 1.14 | 17.53 | 56.16 | 0 | 0 | 0 | 0.93 | 22.37 | 66.07 | 0.00 | 0 | 0 |
23Q3 (16) | 2.82 | 58.43 | 4.83 | 0.9 | 12.5 | 143.24 | 0.72 | 14.29 | -2.7 | 0 | 0 | 0 | 1.72 | -47.56 | 63.81 | 0.18 | -48.57 | 350.0 | 4.4 | 8.37 | 114.63 | 51.16 | -0.07 | 36.52 | 0.92 | 13.58 | -22.03 | 0 | 0 | 0 | 0.75 | 212.5 | 2.74 | 0.06 | 100.0 | 200.0 | 4.66 | 0.0 | 0.0 | 0.21 | 0.0 | 23.53 | 0 | 0 | 0 | 0.76 | 31.03 | 117.14 | 0.97 | 22.78 | 86.54 | 0 | 0 | 0 | 0.76 | 31.03 | 117.14 | 0.00 | 0 | 0 |
23Q2 (15) | 1.78 | -8.72 | -37.54 | 0.8 | 14.29 | 66.67 | 0.63 | -3.08 | -14.86 | 0 | 0 | 0 | 3.28 | 105.0 | 231.31 | 0.35 | 600.0 | 600.0 | 4.06 | 20.47 | 82.88 | 51.20 | -14.32 | 38.14 | 0.81 | -45.64 | -7.95 | 0 | 0 | 0 | 0.24 | -36.84 | -73.91 | 0.03 | 50.0 | 50.0 | 4.66 | 0.0 | 0.0 | 0.21 | 0.0 | 23.53 | 0 | 0 | 0 | 0.58 | 152.17 | 87.1 | 0.79 | 79.55 | 64.58 | 0 | 0 | 0 | 0.58 | 152.17 | 87.1 | 0.00 | 0 | 0 |
23Q1 (14) | 1.95 | -30.11 | -51.01 | 0.7 | 1300.0 | 66.67 | 0.65 | 0.0 | -18.75 | 0 | 0 | 0 | 1.6 | -20.0 | 60.0 | 0.05 | -79.17 | 0.0 | 3.37 | 16.61 | 44.02 | 59.75 | 4.2 | 43.0 | 1.49 | 44.66 | 175.93 | 0 | 0 | 0 | 0.38 | -29.63 | -76.69 | 0.02 | -33.33 | 100.0 | 4.66 | 0.0 | 0.0 | 0.21 | 23.53 | 23.53 | 0 | 0 | 0 | 0.23 | -58.93 | -11.54 | 0.44 | -39.73 | 2.33 | 0 | 0 | 0 | 0.23 | -58.93 | -11.54 | 0.00 | 0 | 0 |
22Q4 (13) | 2.79 | 3.72 | -30.77 | 0.05 | -86.49 | -89.8 | 0.65 | -12.16 | -18.75 | 0 | 0 | 0 | 2.0 | 90.48 | -17.7 | 0.24 | 500.0 | -17.24 | 2.89 | 40.98 | -7.67 | 57.34 | 53.0 | 15.78 | 1.03 | -12.71 | 98.08 | 0 | 0 | 0 | 0.54 | -26.03 | -70.49 | 0.03 | 50.0 | 200.0 | 4.66 | 0.0 | 0.0 | 0.17 | 0.0 | 30.77 | 0 | 0 | 0 | 0.56 | 60.0 | -21.13 | 0.73 | 40.38 | -13.1 | 0 | 0 | 0 | 0.56 | 60.0 | -21.13 | 0.00 | 0 | 0 |
22Q3 (12) | 2.69 | -5.61 | -3.24 | 0.37 | -22.92 | 19.35 | 0.74 | 0.0 | -15.91 | 0 | 0 | 0 | 1.05 | 6.06 | -33.12 | 0.04 | -20.0 | -84.0 | 2.05 | -7.66 | -28.32 | 37.48 | 1.12 | -34.09 | 1.18 | 34.09 | 28.26 | 0 | 0 | 0 | 0.73 | -20.65 | -64.04 | 0.02 | 0.0 | 0 | 4.66 | 0.0 | -0.85 | 0.17 | 0.0 | 30.77 | 0 | 0 | 0 | 0.35 | 12.9 | -14.63 | 0.52 | 8.33 | -3.7 | 0 | 0 | 0 | 0.35 | 12.9 | -14.63 | 0.00 | 0 | 0 |
22Q2 (11) | 2.85 | -28.39 | -21.49 | 0.48 | 14.29 | 84.62 | 0.74 | -7.5 | -24.49 | 0 | 0 | 0 | 0.99 | -1.0 | 65.0 | 0.05 | 0.0 | 150.0 | 2.22 | -5.13 | -0.89 | 37.06 | -11.31 | 4.73 | 0.88 | 62.96 | 37.5 | 0 | 0 | 0 | 0.92 | -43.56 | -58.74 | 0.02 | 100.0 | 100.0 | 4.66 | 0.0 | -0.85 | 0.17 | 0.0 | 30.77 | 0 | 0 | 0 | 0.31 | 19.23 | 82.35 | 0.48 | 11.63 | 60.0 | 0 | 0 | 0 | 0.31 | 19.23 | 82.35 | 0.00 | 0 | -100.0 |
22Q1 (10) | 3.98 | -1.24 | 47.96 | 0.42 | -14.29 | 147.06 | 0.8 | 0.0 | 5.26 | 0 | 0 | 0 | 1.0 | -58.85 | -41.86 | 0.05 | -82.76 | 400.0 | 2.34 | -25.24 | -6.4 | 41.79 | -15.63 | 25.52 | 0.54 | 3.85 | 42.11 | 0 | 0 | 0 | 1.63 | -10.93 | 31.45 | 0.01 | 0.0 | 0.0 | 4.66 | 0.0 | -0.85 | 0.17 | 30.77 | 30.77 | 0 | 0 | 0 | 0.26 | -63.38 | -3.7 | 0.43 | -48.81 | 10.26 | 0 | 0 | 0 | 0.26 | -63.38 | -3.7 | 0.00 | 0 | 0 |
21Q4 (9) | 4.03 | 44.96 | 39.45 | 0.49 | 58.06 | 250.0 | 0.8 | -9.09 | -8.05 | 0 | 0 | 0 | 2.43 | 54.78 | 113.16 | 0.29 | 16.0 | 222.22 | 3.13 | 9.44 | 58.88 | 49.53 | -12.9 | 85.53 | 0.52 | -43.48 | -22.39 | 0 | 0 | 0 | 1.83 | -9.85 | 35.56 | 0.01 | 0 | 0.0 | 4.66 | -0.85 | -0.85 | 0.13 | 0.0 | 62.5 | 0 | 0 | 0 | 0.71 | 73.17 | 4.41 | 0.84 | 55.56 | 10.53 | 0 | 0 | 0 | 0.71 | 73.17 | 4.41 | 0.00 | 0 | 0 |
21Q3 (8) | 2.78 | -23.42 | -9.45 | 0.31 | 19.23 | -31.11 | 0.88 | -10.2 | -3.3 | 0 | 0 | 0 | 1.57 | 161.67 | -45.3 | 0.25 | 350.0 | 19.05 | 2.86 | 27.68 | -20.11 | 56.86 | 60.68 | 18.8 | 0.92 | 43.75 | 67.27 | 0 | 0 | 0 | 2.03 | -8.97 | 30.97 | 0 | -100.0 | -100.0 | 4.7 | 0.0 | 0.0 | 0.13 | 0.0 | 62.5 | 0 | 0 | 0 | 0.41 | 141.18 | -29.31 | 0.54 | 80.0 | -18.18 | 0 | 0 | 0 | 0.41 | 141.18 | -29.31 | 0.00 | -100.0 | 0 |
21Q2 (7) | 3.63 | 34.94 | 38.02 | 0.26 | 52.94 | -62.86 | 0.98 | 28.95 | 60.66 | 0 | 0 | 0 | 0.6 | -65.12 | -66.29 | -0.1 | -1100.0 | -166.67 | 2.24 | -10.4 | -11.81 | 35.39 | 6.3 | 0 | 0.64 | 68.42 | 100.0 | 0 | 0 | 0 | 2.23 | 79.84 | 284.48 | 0.01 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 0.13 | 0.0 | 62.5 | 0 | 0 | 0 | 0.17 | -37.04 | -55.26 | 0.3 | -23.08 | -33.33 | 0 | 0 | 0 | 0.17 | -37.04 | -55.26 | 0.04 | 0 | 0 |
21Q1 (6) | 2.69 | -6.92 | 23.39 | 0.17 | 21.43 | -76.71 | 0.76 | -12.64 | 11.76 | 0 | 0 | 0 | 1.72 | 50.88 | 8.18 | 0.01 | -88.89 | -80.0 | 2.5 | 26.9 | -12.59 | 33.29 | 24.71 | 0 | 0.38 | -43.28 | -13.64 | 0 | 0 | 0 | 1.24 | -8.15 | 69.86 | 0.01 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 0.13 | 62.5 | 160.0 | 0 | 0 | 0 | 0.27 | -60.29 | -32.5 | 0.39 | -48.68 | -13.33 | 0 | 0 | 0 | 0.27 | -60.29 | -32.5 | 0.00 | 0 | 0 |
20Q4 (5) | 2.89 | -5.86 | 14.23 | 0.14 | -68.89 | -83.91 | 0.87 | -4.4 | 16.0 | 0 | 0 | 0 | 1.14 | -60.28 | -8.06 | 0.09 | -57.14 | -25.0 | 1.97 | -44.97 | -8.37 | 26.69 | -44.23 | 0 | 0.67 | 21.82 | -41.74 | 0 | 0 | 0 | 1.35 | -12.9 | 53.41 | 0.01 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 0.08 | 0.0 | 60.0 | 0 | 0 | 0 | 0.68 | 17.24 | 94.29 | 0.76 | 15.15 | 90.0 | 0 | 0 | 0 | 0.68 | 17.24 | 94.29 | 0.00 | 0 | 0 |
20Q3 (4) | 3.07 | 16.73 | 0.0 | 0.45 | -35.71 | 0.0 | 0.91 | 49.18 | 0.0 | 0 | 0 | 0.0 | 2.87 | 61.24 | 0.0 | 0.21 | 40.0 | 0.0 | 3.58 | 40.94 | 0.0 | 47.86 | 0 | 0.0 | 0.55 | 71.88 | 0.0 | 0 | 0 | 0.0 | 1.55 | 167.24 | 0.0 | 0.01 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.58 | 52.63 | 0.0 | 0.66 | 46.67 | 0.0 | 0 | 0 | 0.0 | 0.58 | 52.63 | 0.0 | 0.00 | 0 | 0.0 |