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) | 10.37 | 45.44 | 10.85 | 24.71 | 0 | 0 | 0 | 0 | 10.71 | -19.78 | 1.28 | -30.43 | 2.1 | -31.37 | 19.61 | -14.46 | 5.03 | -35.18 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 1.1 | 19.57 | 0.08 | 60.0 | 5.97 | 9.94 | 7.15 | 11.72 | 0.32 | 0 | 6.29 | 15.84 | 0.00 | 0 |
2022 (9) | 7.13 | 22.51 | 8.7 | 11.4 | 0 | 0 | 0 | 0 | 13.35 | 7.92 | 1.84 | 47.2 | 3.06 | 24.39 | 22.92 | 15.26 | 7.76 | 13.12 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.92 | 16.46 | 0.05 | -78.26 | 5.43 | 37.12 | 6.4 | 28.51 | 0 | 0 | 5.43 | 36.43 | 0.00 | 0 |
2021 (8) | 5.82 | -19.28 | 7.81 | -12.15 | 0 | 0 | 0 | 0 | 12.37 | 3.6 | 1.25 | 12.61 | 2.46 | -16.61 | 19.89 | -19.51 | 6.86 | 4.73 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.79 | 16.18 | 0.23 | 64.29 | 3.96 | 20.0 | 4.98 | 21.17 | 0.02 | 100.0 | 3.98 | 20.24 | 0.00 | 0 |
2020 (7) | 7.21 | -8.04 | 8.89 | 40.89 | 0 | 0 | 0 | 0 | 11.94 | -23.02 | 1.11 | -40.32 | 2.95 | -9.79 | 24.71 | 17.19 | 6.55 | 6.33 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 8.07 | 0.68 | 38.78 | 0.14 | 7.69 | 3.3 | -0.6 | 4.11 | 4.31 | 0.01 | -91.67 | 3.31 | -3.78 | 0.00 | 0 |
2019 (6) | 7.84 | 29.16 | 6.31 | 28.78 | 0 | 0 | 0 | 0 | 15.51 | 69.32 | 1.86 | 116.28 | 3.27 | 14.74 | 21.08 | -32.24 | 6.16 | 4.76 | 0 | 0 | 0.15 | 0 | 0 | 0 | 9.29 | 0.0 | 0.49 | 19.51 | 0.13 | 30.0 | 3.32 | 69.39 | 3.94 | 59.51 | 0.12 | 500.0 | 3.44 | 73.74 | 0.00 | 0 |
2018 (5) | 6.07 | 0.66 | 4.9 | 204.35 | 0 | 0 | 0 | 0 | 9.16 | 11.84 | 0.86 | 177.42 | 2.85 | -15.18 | 31.11 | -24.16 | 5.88 | 17.6 | 0 | 0 | 0 | 0 | 0 | 0 | 9.29 | 0.0 | 0.41 | 7.89 | 0.1 | 100.0 | 1.96 | 47.37 | 2.47 | 40.34 | 0.02 | 0 | 1.98 | 60.98 | 0.00 | 0 |
2017 (4) | 6.03 | -0.17 | 1.61 | 123.61 | 0 | 0 | 0 | 0 | 8.19 | 5.41 | 0.31 | 416.67 | 3.36 | -5.35 | 41.03 | -10.21 | 5.0 | -7.75 | 0 | 0 | 0 | 0 | 0 | 0 | 9.29 | 0.0 | 0.38 | 2.7 | 0.05 | 0.0 | 1.33 | 4.72 | 1.76 | 3.53 | -0.1 | 0 | 1.23 | 0.82 | 0.00 | 0 |
2016 (3) | 6.04 | 241.24 | 0.72 | -65.71 | 0 | 0 | 0 | 0 | 7.77 | -32.08 | 0.06 | -97.97 | 3.55 | -34.98 | 45.69 | -4.27 | 5.42 | 18.08 | 0 | 0 | 0 | 0 | 0 | 0 | 9.29 | 30.11 | 0.37 | 428.57 | 0.05 | 0.0 | 1.27 | -56.95 | 1.7 | -44.81 | -0.05 | 0 | 1.22 | -58.64 | 0.00 | 0 |
2015 (2) | 1.77 | -40.2 | 2.1 | 16.67 | 0 | 0 | 0 | 0 | 11.44 | 23.01 | 2.95 | 298.65 | 5.46 | 105.26 | 47.73 | 66.87 | 4.59 | -25.37 | 0 | 0 | 0 | 0 | 0 | 0 | 7.14 | 0.0 | 0.07 | 0 | 0.05 | 0.0 | 2.95 | 298.65 | 3.08 | 289.87 | 0 | 0 | 2.95 | 293.33 | 0.00 | 0 |
2014 (1) | 2.96 | -19.13 | 1.8 | 100.0 | 0.54 | -27.03 | 0 | 0 | 9.3 | 101.74 | 0.74 | 0 | 2.66 | 48.6 | 28.60 | -26.34 | 6.15 | 54.14 | 0 | 0 | 0.63 | -46.15 | 0 | 0 | 7.14 | 0.0 | 0 | 0 | 0.05 | 0.0 | 0.74 | 0 | 0.79 | 0 | 0.01 | 0 | 0.75 | 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) | 11.23 | 5.15 | -6.03 | 11.0 | -15.38 | 1.38 | 0 | 0 | 0 | 0 | 0 | 0 | 1.53 | -5.56 | -33.77 | 0.05 | -83.33 | -86.49 | 1.72 | -16.5 | -20.37 | 23.43 | -7.63 | 19.77 | 4.1 | -13.32 | -29.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 1.23 | 0.0 | 11.82 | 0.08 | 0.0 | 0.0 | 6.28 | 0.96 | 5.37 | 7.59 | 0.66 | 6.3 | 0.46 | -9.8 | 411.11 | 6.74 | 0.15 | 11.4 | 0.00 | 0 | 0 |
24Q2 (19) | 10.68 | -34.88 | 4.6 | 13.0 | 2.36 | 15.35 | 0 | 0 | 0 | 0 | 0 | 0 | 1.62 | -19.8 | -65.31 | 0.3 | -37.5 | -60.53 | 2.06 | 5.64 | -46.07 | 25.37 | 45.32 | -29.4 | 4.73 | -2.47 | -32.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 1.23 | 11.82 | 11.82 | 0.08 | 0.0 | 0.0 | 6.22 | -3.72 | 11.27 | 7.54 | -1.31 | 11.37 | 0.51 | 10.87 | 2650.0 | 6.73 | -2.75 | 20.83 | 0.00 | 0 | 0 |
24Q1 (18) | 16.4 | 58.15 | 126.83 | 12.7 | 17.05 | 38.04 | 0 | 0 | 0 | 0 | 0 | 0 | 2.02 | -6.91 | 30.32 | 0.48 | 0 | 242.86 | 1.95 | -7.14 | -13.33 | 17.46 | -11.05 | -40.8 | 4.85 | -3.58 | -39.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 1.1 | 0.0 | 19.57 | 0.08 | 0.0 | 60.0 | 6.46 | 8.21 | 15.98 | 7.64 | 6.85 | 16.82 | 0.46 | 43.75 | 820.0 | 6.92 | 10.02 | 23.13 | 0.00 | 0 | 0 |
23Q4 (17) | 10.37 | -13.22 | 45.44 | 10.85 | 0.0 | 24.71 | 0 | 0 | 0 | 0 | 0 | 0 | 2.17 | -6.06 | -13.55 | 0 | -100.0 | -100.0 | 2.1 | -2.78 | -31.37 | 19.63 | 0.31 | -14.31 | 5.03 | -13.57 | -35.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 1.1 | 0.0 | 19.57 | 0.08 | 0.0 | 60.0 | 5.97 | 0.17 | 9.94 | 7.15 | 0.14 | 11.72 | 0.32 | 255.56 | 0 | 6.29 | 3.97 | 15.84 | 0.00 | 0 | 0 |
23Q3 (16) | 11.95 | 17.04 | 136.63 | 10.85 | -3.73 | 88.7 | 0 | 0 | 0 | 0 | 0 | 0 | 2.31 | -50.54 | 21.58 | 0.37 | -51.32 | -13.95 | 2.16 | -43.46 | -12.55 | 19.57 | -45.56 | 0.2 | 5.82 | -16.38 | -25.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 1.1 | 0.0 | 19.57 | 0.08 | 0.0 | 60.0 | 5.96 | 6.62 | 13.09 | 7.14 | 5.47 | 14.42 | 0.09 | 550.0 | -30.77 | 6.05 | 8.62 | 12.04 | 0.00 | 0 | 0 |
23Q2 (15) | 10.21 | 41.22 | 18.17 | 11.27 | 22.5 | 222.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.67 | 201.29 | 179.64 | 0.76 | 442.86 | 347.06 | 3.82 | 69.78 | 55.92 | 35.94 | 21.86 | 87.89 | 6.96 | -13.0 | 10.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 1.1 | 19.57 | 19.57 | 0.08 | 60.0 | 60.0 | 5.59 | 0.36 | 15.5 | 6.77 | 3.52 | 16.52 | -0.02 | -140.0 | -125.0 | 5.57 | -0.89 | 13.21 | 0.00 | 0 | 0 |
23Q1 (14) | 7.23 | 1.4 | 35.65 | 9.2 | 5.75 | 6.36 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55 | -38.25 | -78.71 | 0.14 | 0.0 | -87.16 | 2.25 | -26.47 | -72.05 | 29.49 | 28.75 | -34.36 | 8.0 | 3.09 | 76.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.92 | 0.0 | 16.46 | 0.05 | 0.0 | -78.26 | 5.57 | 2.58 | 9.86 | 6.54 | 2.19 | 7.39 | 0.05 | 0 | -64.29 | 5.62 | 3.5 | 7.87 | 0.00 | 0 | 0 |
22Q4 (13) | 7.13 | 41.19 | 22.51 | 8.7 | 51.3 | 11.4 | 0 | 0 | 0 | 0 | 0 | 0 | 2.51 | 32.11 | 39.44 | 0.14 | -67.44 | 0.0 | 3.06 | 23.89 | 24.39 | 22.90 | 17.3 | 15.17 | 7.76 | -1.15 | 13.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.92 | 0.0 | 16.46 | 0.05 | 0.0 | -78.26 | 5.43 | 3.04 | 37.12 | 6.4 | 2.56 | 28.51 | 0 | -100.0 | -100.0 | 5.43 | 0.56 | 36.43 | 0.00 | 0 | 0 |
22Q3 (12) | 5.05 | -41.55 | -16.39 | 5.75 | 64.29 | -4.33 | 0 | 0 | 0 | 0 | 0 | 0 | 1.9 | 13.77 | -7.77 | 0.43 | 152.94 | 126.32 | 2.47 | 0.82 | 0.82 | 19.53 | 2.09 | -2.21 | 7.85 | 24.6 | 23.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.92 | 0.0 | 16.46 | 0.05 | 0.0 | -78.26 | 5.27 | 8.88 | 37.96 | 6.24 | 7.4 | 29.19 | 0.13 | 62.5 | 360.0 | 5.4 | 9.76 | 43.24 | 0.00 | 0 | 0 |
22Q2 (11) | 8.64 | 62.1 | 14.44 | 3.5 | -59.54 | -44.53 | 0 | 0 | 0 | 0 | 0 | 0 | 1.67 | -77.06 | -75.37 | 0.17 | -84.4 | -75.36 | 2.45 | -69.57 | 13.95 | 19.13 | -57.42 | 7.99 | 6.3 | 38.77 | 9.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.92 | 16.46 | 35.29 | 0.05 | -78.26 | -64.29 | 4.84 | -4.54 | 14.69 | 5.81 | -4.6 | 15.28 | 0.08 | -42.86 | 300.0 | 4.92 | -5.57 | 17.7 | 0.00 | 0 | 0 |
22Q1 (10) | 5.33 | -8.42 | -28.46 | 8.65 | 10.76 | 14.12 | 0 | 0 | 0 | 0 | 0 | 0 | 7.28 | 304.44 | 320.81 | 1.09 | 678.57 | 373.91 | 8.05 | 227.24 | 210.81 | 44.92 | 125.89 | 100.5 | 4.54 | -33.82 | -34.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.79 | 0.0 | 16.18 | 0.23 | 0.0 | 64.29 | 5.07 | 28.03 | 43.63 | 6.09 | 22.29 | 40.0 | 0.14 | 600.0 | 1500.0 | 5.21 | 30.9 | 48.01 | 0.00 | 0 | 0 |
21Q4 (9) | 5.82 | -3.64 | -19.28 | 7.81 | 29.95 | -12.15 | 0 | 0 | 0 | 0 | 0 | 0 | 1.8 | -12.62 | 5.88 | 0.14 | -26.32 | 7.69 | 2.46 | 0.41 | -16.61 | 19.89 | -0.4 | -19.51 | 6.86 | 7.69 | 4.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.79 | 0.0 | 16.18 | 0.23 | 0.0 | 64.29 | 3.96 | 3.66 | 20.0 | 4.98 | 3.11 | 21.17 | 0.02 | 140.0 | 100.0 | 3.98 | 5.57 | 20.24 | 0.00 | 0 | 0 |
21Q3 (8) | 6.04 | -20.0 | -20.0 | 6.01 | -4.75 | -36.6 | 0 | 0 | 0 | 0 | 0 | 0 | 2.06 | -69.62 | 6.74 | 0.19 | -72.46 | 58.33 | 2.45 | 13.95 | -10.26 | 19.97 | 12.75 | -2.58 | 6.37 | 10.98 | 13.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.79 | 16.18 | 16.18 | 0.23 | 64.29 | 64.29 | 3.82 | -9.48 | 20.5 | 4.83 | -4.17 | 21.05 | -0.05 | -25.0 | -225.0 | 3.77 | -9.81 | 17.45 | 0.00 | 0 | 0 |
21Q2 (7) | 7.55 | 1.34 | 2.44 | 6.31 | -16.75 | -27.89 | 0 | 0 | 0 | 0 | 0 | 0 | 6.78 | 291.91 | 9.35 | 0.69 | 200.0 | 2.99 | 2.15 | -16.99 | -71.52 | 17.71 | -20.95 | 0 | 5.74 | -17.53 | 12.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | 0.0 | 0.0 | 0.68 | 0.0 | 0 | 0.14 | 0.0 | 0 | 4.22 | 19.55 | 0 | 5.04 | 15.86 | 30.23 | -0.04 | -300.0 | -157.14 | 4.18 | 18.75 | 5871.43 | 0.00 | 0 | 0 |
21Q1 (6) | 7.45 | 3.33 | 4.34 | 7.58 | -14.74 | -10.82 | 0 | 0 | 0 | 0 | 0 | 0 | 1.73 | 1.76 | -18.01 | 0.23 | 76.92 | 21.05 | 2.59 | -12.2 | -16.45 | 22.40 | -9.32 | 0 | 6.96 | 6.26 | 11.72 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.04 | 0.0 | 8.07 | 0.68 | 0.0 | 38.78 | 0.14 | 0.0 | 7.69 | 3.53 | 6.97 | 0.86 | 4.35 | 5.84 | 5.33 | -0.01 | -200.0 | -107.69 | 3.52 | 6.34 | -3.03 | 0.00 | 0 | 0 |
20Q4 (5) | 7.21 | -4.5 | -8.04 | 8.89 | -6.22 | 40.89 | 0 | 0 | 0 | 0 | 0 | 0 | 1.7 | -11.92 | -44.81 | 0.13 | 8.33 | -60.61 | 2.95 | 8.06 | -9.79 | 24.71 | 20.55 | 0 | 6.55 | 17.17 | 6.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.04 | 0.0 | 8.07 | 0.68 | 0.0 | 38.78 | 0.14 | 0.0 | 7.69 | 3.3 | 4.1 | -0.6 | 4.11 | 3.01 | 4.31 | 0.01 | -75.0 | -91.67 | 3.31 | 3.12 | -3.78 | 0.00 | 0 | 0 |
20Q3 (4) | 7.55 | 2.44 | 0.0 | 9.48 | 8.34 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.93 | -68.87 | 0.0 | 0.12 | -82.09 | 0.0 | 2.73 | -63.84 | 0.0 | 20.50 | 0 | 0.0 | 5.59 | 9.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.04 | 0.0 | 0.0 | 0.68 | 0 | 0.0 | 0.14 | 0 | 0.0 | 3.17 | 0 | 0.0 | 3.99 | 3.1 | 0.0 | 0.04 | -42.86 | 0.0 | 3.21 | 4485.71 | 0.0 | 0.00 | 0 | 0.0 |