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) | 1.35 | -9.4 | 2.1 | -5.41 | 0.02 | 0.0 | 0 | 0 | 11.01 | -31.4 | 0.02 | -97.47 | 3.24 | 8.72 | 29.43 | 58.5 | 0.62 | -66.12 | 2.5 | 5.04 | 0.32 | -8.57 | 0 | 0 | 3.56 | 0.0 | 1.08 | 8.0 | 0 | 0 | 0.98 | -34.23 | 2.06 | -17.27 | 0.66 | 60.98 | 1.64 | -13.68 | 0.00 | 0 |
2022 (9) | 1.49 | -36.86 | 2.22 | -1.33 | 0.02 | -33.33 | 0 | 0 | 16.05 | -24.04 | 0.79 | -50.62 | 2.98 | -27.32 | 18.57 | -4.31 | 1.83 | 1.1 | 2.38 | 16.1 | 0.35 | -10.26 | 0 | 0 | 3.56 | 0.0 | 1.0 | 20.48 | 0 | 0 | 1.49 | -12.35 | 2.49 | -3.49 | 0.41 | -46.75 | 1.9 | -23.08 | 0.00 | 0 |
2021 (8) | 2.36 | 7.76 | 2.25 | 196.05 | 0.03 | 0 | 0 | 0 | 21.13 | 21.09 | 1.6 | 240.43 | 4.1 | 136.99 | 19.40 | 95.72 | 1.81 | 94.62 | 2.05 | 150.0 | 0.39 | 0 | 0.05 | 25.0 | 3.56 | 0.0 | 0.83 | 6.41 | 0.05 | 0 | 1.7 | 269.57 | 2.58 | 106.4 | 0.77 | 0 | 2.47 | 502.44 | 0.00 | 0 |
2020 (7) | 2.19 | 3.3 | 0.76 | 123.53 | 0 | 0 | 0 | 0 | 17.45 | 11.79 | 0.47 | 123.81 | 1.73 | 18.49 | 9.91 | 6.0 | 0.93 | 12.05 | 0.82 | 13.89 | 0 | 0 | 0.04 | -81.82 | 3.56 | -1.39 | 0.78 | 2.63 | 0 | 0 | 0.46 | 119.05 | 1.25 | 27.55 | -0.05 | 0 | 0.41 | 95.24 | 0.00 | 0 |
2019 (6) | 2.12 | -7.42 | 0.34 | -39.29 | 0 | 0 | 0 | 0 | 15.61 | -2.19 | 0.21 | -25.0 | 1.46 | -0.68 | 9.35 | 1.55 | 0.83 | 15.28 | 0.72 | 12.5 | 0 | 0 | 0.22 | 0.0 | 3.61 | 0.0 | 0.76 | 4.11 | 0 | 0 | 0.21 | -30.0 | 0.98 | -10.91 | 0 | 0 | 0.21 | -57.14 | 0.00 | 0 |
2018 (5) | 2.29 | 47.74 | 0.56 | 60.0 | 0 | 0 | 0 | 0 | 15.96 | -8.38 | 0.28 | 7.69 | 1.47 | 8.09 | 9.21 | 17.98 | 0.72 | -24.21 | 0.64 | 14.29 | 0 | 0 | 0.22 | 4.76 | 3.61 | 0.0 | 0.73 | 2.82 | 0.07 | 0 | 0.3 | 15.38 | 1.1 | 13.4 | 0.19 | 0 | 0.49 | 157.89 | 0.00 | 0 |
2017 (4) | 1.55 | -4.32 | 0.35 | 0 | 0 | 0 | 0 | 0 | 17.42 | 40.26 | 0.26 | 13.04 | 1.36 | 126.67 | 7.81 | 61.61 | 0.95 | 15.85 | 0.56 | 7.69 | 0 | 0 | 0.21 | 0 | 3.61 | 0.0 | 0.71 | 4.41 | 0 | 0 | 0.26 | -3.7 | 0.97 | 2.11 | -0.07 | 0 | 0.19 | -52.5 | 0.00 | 0 |
2016 (3) | 1.62 | -31.36 | 0 | 0 | 0 | 0 | 0 | 0 | 12.42 | 30.87 | 0.23 | 1050.0 | 0.6 | 7.14 | 4.83 | -18.13 | 0.82 | 43.86 | 0.52 | 8.33 | 0 | 0 | 0 | 0 | 3.61 | 0.0 | 0.68 | 0.0 | 0 | 0 | 0.27 | 350.0 | 0.95 | 28.38 | 0.13 | -31.58 | 0.4 | 60.0 | 0.00 | 0 |
2015 (2) | 2.36 | 38.01 | 0 | 0 | 0 | 0 | 0 | 0 | 9.49 | 4.86 | 0.02 | -93.1 | 0.56 | 3.7 | 5.90 | -1.1 | 0.57 | 58.33 | 0.48 | 500.0 | 0 | 0 | 0 | 0 | 3.61 | 0.0 | 0.68 | 4.62 | 0 | 0 | 0.06 | -81.82 | 0.74 | -26.73 | 0.19 | 90.0 | 0.25 | -41.86 | 0.00 | 0 |
2014 (1) | 1.71 | 4.27 | 0 | 0 | 0 | 0 | 0 | 0 | 9.05 | 4.38 | 0.29 | -9.38 | 0.54 | -10.0 | 5.97 | -13.78 | 0.36 | 56.52 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 3.61 | 0.84 | 0.65 | 3.17 | 0.02 | -85.71 | 0.33 | 26.92 | 1.01 | -1.94 | 0.1 | 0 | 0.43 | 79.17 | 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) | 2.51 | -14.04 | 61.94 | 3.2 | 1.27 | 37.93 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 4.94 | -8.86 | 60.91 | 0.04 | -73.33 | -55.56 | 3.63 | -4.47 | 21.0 | 23.09 | -15.84 | -9.25 | 1.21 | 39.08 | 9.01 | 2.86 | 6.72 | 8.33 | 0.31 | 0.0 | -6.06 | 0 | 0 | 0 | 3.56 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 2.21 | 2.31 | 19.46 | 0.69 | -11.54 | 16.95 | 0.69 | -62.7 | -49.26 | 0.00 | 0 | 0 |
24Q2 (19) | 2.92 | 113.14 | 58.7 | 3.16 | 12.06 | 55.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 5.42 | 117.67 | 90.85 | 0.15 | 0 | 1600.0 | 3.8 | 20.63 | 33.8 | 27.44 | -1.84 | 22.89 | 0.87 | -28.1 | -22.32 | 2.68 | 2.29 | 7.2 | 0.31 | -3.12 | -8.82 | 0 | 0 | 0 | 3.56 | 0.0 | 0.0 | 1.09 | 0.93 | 0.93 | 0 | 0 | 0 | 1.07 | -3.6 | 57.35 | 2.16 | -1.37 | 23.43 | 0.78 | 5.41 | 85.71 | 1.85 | 0.0 | 68.18 | 0.00 | 0 | 0 |
24Q1 (18) | 1.37 | 1.48 | 23.42 | 2.82 | 34.29 | 17.01 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.49 | -13.24 | 12.16 | 0 | -100.0 | 100.0 | 3.15 | -2.78 | 24.02 | 27.95 | -5.11 | 56.7 | 1.21 | 95.16 | -14.18 | 2.62 | 4.8 | 9.17 | 0.32 | 0.0 | -5.88 | 0 | 0 | 0 | 3.56 | 0.0 | 0.0 | 1.08 | 0.0 | 8.0 | 0 | 0 | 0 | 1.11 | 13.27 | -17.16 | 2.19 | 6.31 | -6.01 | 0.74 | 12.12 | 64.44 | 1.85 | 12.8 | 3.35 | 0.00 | 0 | 0 |
23Q4 (17) | 1.35 | -12.9 | -9.4 | 2.1 | -9.48 | -5.41 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.87 | -6.51 | -21.58 | 0.09 | 0.0 | 250.0 | 3.24 | 8.0 | 8.72 | 29.45 | 15.76 | 58.54 | 0.62 | -44.14 | -66.12 | 2.5 | -5.3 | 5.04 | 0.32 | -3.03 | -8.57 | 0 | 0 | 0 | 3.56 | 0.0 | 0.0 | 1.08 | 0.0 | 8.0 | 0 | 0 | 0 | 0.98 | 27.27 | -34.23 | 2.06 | 11.35 | -17.27 | 0.66 | 11.86 | 60.98 | 1.64 | 20.59 | -13.68 | 0.00 | 0 | 0 |
23Q3 (16) | 1.55 | -15.76 | 18.32 | 2.32 | 14.29 | -6.07 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 3.07 | 8.1 | -23.25 | 0.09 | 1000.0 | -57.14 | 3.0 | 5.63 | -1.32 | 25.45 | 13.97 | 49.24 | 1.11 | -0.89 | -61.86 | 2.64 | 5.6 | 6.88 | 0.33 | -2.94 | -5.71 | 0 | 0 | -100.0 | 3.56 | 0.0 | 0.0 | 1.08 | 0.0 | 8.0 | 0 | 0 | 0 | 0.77 | 13.24 | -50.32 | 1.85 | 5.71 | -27.45 | 0.59 | 40.48 | 63.89 | 1.36 | 23.64 | -28.8 | 0.00 | 0 | 0 |
23Q2 (15) | 1.84 | 65.77 | 18.71 | 2.03 | -15.77 | -10.96 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 2.84 | 27.93 | -34.86 | -0.01 | 93.75 | -103.33 | 2.84 | 11.81 | -13.41 | 22.33 | 25.17 | 38.05 | 1.12 | -20.57 | -61.25 | 2.5 | 4.17 | 8.23 | 0.34 | 0.0 | -10.53 | 0 | 0 | -100.0 | 3.56 | 0.0 | 0.0 | 1.08 | 8.0 | 8.0 | 0 | 0 | 0 | 0.68 | -49.25 | -49.25 | 1.75 | -24.89 | -25.21 | 0.42 | -6.67 | 7.69 | 1.1 | -38.55 | -36.42 | 0.00 | 0 | 0 |
23Q1 (14) | 1.11 | -25.5 | -41.58 | 2.41 | 8.56 | -7.66 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 2.22 | -39.34 | -44.78 | -0.16 | -166.67 | -145.71 | 2.54 | -14.77 | -39.95 | 17.84 | -3.99 | -9.59 | 1.41 | -22.95 | -41.49 | 2.4 | 0.84 | 4.8 | 0.34 | -2.86 | -12.82 | 0 | 0 | -100.0 | 3.56 | 0.0 | 0.0 | 1.0 | 0.0 | 20.48 | 0 | 0 | -100.0 | 1.34 | -10.07 | -34.63 | 2.33 | -6.43 | -20.48 | 0.45 | 9.76 | -40.79 | 1.79 | -5.79 | -36.3 | 0.00 | 0 | 0 |
22Q4 (13) | 1.49 | 13.74 | -36.86 | 2.22 | -10.12 | -1.33 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 3.66 | -8.5 | -32.84 | -0.06 | -128.57 | -118.75 | 2.98 | -1.97 | -27.32 | 18.58 | 8.97 | -4.25 | 1.83 | -37.11 | 1.1 | 2.38 | -3.64 | 16.1 | 0.35 | 0.0 | -10.26 | 0 | -100.0 | -100.0 | 3.56 | 0.0 | 0.0 | 1.0 | 0.0 | 20.48 | 0 | 0 | -100.0 | 1.49 | -3.87 | -12.35 | 2.49 | -2.35 | -3.49 | 0.41 | 13.89 | -46.75 | 1.9 | -0.52 | -23.08 | 0.00 | 0 | 0 |
22Q3 (12) | 1.31 | -15.48 | 9.17 | 2.47 | 8.33 | 2.49 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 4.0 | -8.26 | -37.98 | 0.21 | -30.0 | -67.69 | 3.04 | -7.32 | -37.19 | 17.05 | 5.42 | -26.34 | 2.91 | 0.69 | 59.02 | 2.47 | 6.93 | 32.09 | 0.35 | -7.89 | -12.5 | 0.05 | 0.0 | 0.0 | 3.56 | 0.0 | 0.0 | 1.0 | 0.0 | 20.48 | 0 | 0 | -100.0 | 1.55 | 15.67 | 21.09 | 2.55 | 8.97 | 18.06 | 0.36 | -7.69 | -56.63 | 1.91 | 10.4 | -9.48 | 0.00 | 0 | 0 |
22Q2 (11) | 1.55 | -18.42 | -32.31 | 2.28 | -12.64 | 83.87 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 4.36 | 8.46 | -21.01 | 0.3 | -14.29 | -30.23 | 3.28 | -22.46 | 4.79 | 16.17 | -18.02 | -1.31 | 2.89 | 19.92 | 107.91 | 2.31 | 0.87 | 113.89 | 0.38 | -2.56 | 0 | 0.05 | 0.0 | 25.0 | 3.56 | 0.0 | 0.0 | 1.0 | 20.48 | 28.21 | 0 | -100.0 | 0 | 1.34 | -34.63 | 21.82 | 2.34 | -20.14 | 24.47 | 0.39 | -48.68 | 200.0 | 1.73 | -38.43 | 40.65 | 0.00 | 0 | 0 |
22Q1 (10) | 1.9 | -19.49 | 39.71 | 2.61 | 16.0 | 272.86 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 4.02 | -26.24 | 8.36 | 0.35 | 9.38 | 75.0 | 4.23 | 3.17 | 95.83 | 19.73 | 1.68 | 69.25 | 2.41 | 33.15 | 92.8 | 2.29 | 11.71 | 151.65 | 0.39 | 0.0 | 0 | 0.05 | 0.0 | 25.0 | 3.56 | 0.0 | 0.0 | 0.83 | 0.0 | 6.41 | 0.05 | 0.0 | 0 | 2.05 | 20.59 | 210.61 | 2.93 | 13.57 | 102.07 | 0.76 | -1.3 | 660.0 | 2.81 | 13.77 | 269.74 | 0.00 | 0 | 0 |
21Q4 (9) | 2.36 | 96.67 | 7.76 | 2.25 | -6.64 | 196.05 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 5.45 | -15.5 | 4.21 | 0.32 | -50.77 | 433.33 | 4.1 | -15.29 | 136.99 | 19.40 | -16.17 | 95.72 | 1.81 | -1.09 | 94.62 | 2.05 | 9.63 | 150.0 | 0.39 | -2.5 | 0 | 0.05 | 0.0 | 25.0 | 3.56 | 0.0 | 0.0 | 0.83 | 0.0 | 6.41 | 0.05 | 0.0 | 0 | 1.7 | 32.81 | 269.57 | 2.58 | 19.44 | 106.4 | 0.77 | -7.23 | 1640.0 | 2.47 | 17.06 | 502.44 | 0.00 | 0 | 0 |
21Q3 (8) | 1.2 | -47.6 | -26.38 | 2.41 | 94.35 | 208.97 | 0.03 | 0 | 0 | 0 | 0 | 0 | 6.45 | 16.85 | 39.01 | 0.65 | 51.16 | 124.14 | 4.84 | 54.63 | 160.22 | 23.15 | 41.25 | 102.35 | 1.83 | 31.65 | 42.97 | 1.87 | 73.15 | 146.05 | 0.4 | 0 | 0 | 0.05 | 25.0 | -76.19 | 3.56 | 0.0 | 0.0 | 0.83 | 6.41 | 6.41 | 0.05 | 0 | 0 | 1.28 | 16.36 | 220.0 | 2.16 | 14.89 | 81.51 | 0.83 | 538.46 | 4050.0 | 2.11 | 71.54 | 402.38 | 0.00 | 0 | 0 |
21Q2 (7) | 2.29 | 68.38 | 8.02 | 1.24 | 77.14 | 93.75 | 0 | 0 | 0 | 0 | 0 | 0 | 5.52 | 48.79 | 11.52 | 0.43 | 115.0 | 168.75 | 3.13 | 44.91 | 90.85 | 16.39 | 40.58 | 0 | 1.39 | 11.2 | 44.79 | 1.08 | 18.68 | 40.26 | 0 | 0 | 0 | 0.04 | 0.0 | -80.95 | 3.56 | 0.0 | -1.39 | 0.78 | 0.0 | 0 | 0 | 0 | 0 | 1.1 | 66.67 | 0 | 1.88 | 29.66 | 106.59 | 0.13 | 30.0 | 425.0 | 1.23 | 61.84 | 3175.0 | 0.00 | 0 | 0 |
21Q1 (6) | 1.36 | -37.9 | -17.07 | 0.7 | -7.89 | 169.23 | 0 | 0 | 0 | 0 | 0 | 0 | 3.71 | -29.06 | 41.06 | 0.2 | 233.33 | 600.0 | 2.16 | 24.86 | 92.86 | 11.66 | 17.58 | 0 | 1.25 | 34.41 | 0.81 | 0.91 | 10.98 | 19.74 | 0 | 0 | 0 | 0.04 | 0.0 | -81.82 | 3.56 | 0.0 | -1.39 | 0.78 | 0.0 | 0 | 0 | 0 | 0 | 0.66 | 43.48 | 0 | 1.45 | 16.0 | 55.91 | 0.1 | 300.0 | 600.0 | 0.76 | 85.37 | 3900.0 | 0.00 | 0 | 0 |
20Q4 (5) | 2.19 | 34.36 | 3.3 | 0.76 | -2.56 | 123.53 | 0 | 0 | 0 | 0 | 0 | 0 | 5.23 | 12.72 | 29.46 | 0.06 | -79.31 | 200.0 | 1.73 | -6.99 | 18.49 | 9.91 | -13.33 | 0 | 0.93 | -27.34 | 12.05 | 0.82 | 7.89 | 13.89 | 0 | 0 | 0 | 0.04 | -80.95 | -81.82 | 3.56 | 0.0 | -1.39 | 0.78 | 0.0 | 2.63 | 0 | 0 | 0 | 0.46 | 15.0 | 119.05 | 1.25 | 5.04 | 27.55 | -0.05 | -350.0 | 0 | 0.41 | -2.38 | 95.24 | 0.00 | 0 | 0 |
20Q3 (4) | 1.63 | -23.11 | 0.0 | 0.78 | 21.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.64 | -6.26 | 0.0 | 0.29 | 81.25 | 0.0 | 1.86 | 13.41 | 0.0 | 11.44 | 0 | 0.0 | 1.28 | 33.33 | 0.0 | 0.76 | -1.3 | 0.0 | 0 | 0 | 0.0 | 0.21 | 0.0 | 0.0 | 3.56 | -1.39 | 0.0 | 0.78 | 0 | 0.0 | 0 | 0 | 0.0 | 0.4 | 0 | 0.0 | 1.19 | 30.77 | 0.0 | 0.02 | 150.0 | 0.0 | 0.42 | 1150.0 | 0.0 | 0.00 | 0 | 0.0 |