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) | 1.01 | 48.53 | 1.71 | -45.19 | 3.24 | -13.37 | 0 | 0 | 2.13 | -72.23 | -1.14 | 0 | 0.14 | 7.69 | 6.57 | 287.79 | 11.41 | 33.14 | 2.11 | -35.28 | 16.96 | 26.57 | 0 | 0 | 11.64 | 0.0 | 0 | 0 | 0 | 0 | -5.72 | 0 | -5.72 | 0 | -0.6 | 0 | -6.32 | 0 | 0.14 | 121.17 |
2022 (9) | 0.68 | -32.67 | 3.12 | -45.36 | 3.74 | 30.31 | 0 | 0 | 7.67 | 29.12 | -2.16 | 0 | 0.13 | 8.33 | 1.69 | -16.1 | 8.57 | 2.63 | 3.26 | -0.91 | 13.4 | 23.96 | 0 | 0 | 11.64 | 0.0 | 0 | 0 | 0 | 0 | -4.54 | 0 | -4.54 | 0 | -0.6 | 0 | -5.14 | 0 | 0.06 | 55.43 |
2021 (8) | 1.01 | 106.12 | 5.71 | 26.05 | 2.87 | 222.47 | 0 | 0 | 5.94 | 133.86 | -0.22 | 0 | 0.12 | -75.0 | 2.02 | -89.31 | 8.35 | 70.06 | 3.29 | -0.6 | 10.81 | 5.57 | 0 | 0 | 11.64 | 0.0 | 0 | 0 | 0 | 0 | -2.56 | 0 | -2.56 | 0 | -0.6 | 0 | -3.16 | 0 | 0.04 | -39.84 |
2020 (7) | 0.49 | 63.33 | 4.53 | 84.9 | 0.89 | -41.83 | 0 | 0 | 2.54 | 35.83 | -0.68 | 0 | 0.48 | 140.0 | 18.90 | 76.69 | 4.91 | 8.15 | 3.31 | -0.9 | 10.24 | 13.78 | 0 | 0 | 11.64 | 0.0 | 0 | 0 | 0 | 0 | -2.34 | 0 | -2.34 | 0 | -0.6 | 0 | -2.94 | 0 | 0.07 | 0 |
2019 (6) | 0.3 | -40.0 | 2.45 | 57.05 | 1.53 | 41.67 | 0 | 0 | 1.87 | -45.16 | -0.67 | 0 | 0.2 | -87.34 | 10.70 | -76.92 | 4.54 | -15.61 | 3.34 | -0.6 | 9.0 | -13.63 | 0 | 0 | 11.64 | 0.0 | 0 | 0 | 0 | 0 | -1.66 | 0 | -1.66 | 0 | -0.6 | 0 | -2.26 | 0 | 0.00 | 0 |
2018 (5) | 0.5 | -24.24 | 1.56 | 310.53 | 1.08 | 120.41 | 0 | 0 | 3.41 | -20.33 | 0.04 | -20.0 | 1.58 | -27.85 | 46.33 | -9.45 | 5.38 | -24.44 | 3.36 | 85.64 | 10.42 | -12.51 | 0 | 0 | 11.64 | 0.0 | 0 | 0 | 0 | 0 | -0.99 | 0 | -0.99 | 0 | 0.05 | 0 | -0.94 | 0 | 0.00 | 0 |
2017 (4) | 0.66 | 100.0 | 0.38 | -88.99 | 0.49 | 250.0 | 0 | 0 | 4.28 | 27.76 | 0.05 | 0 | 2.19 | 329.41 | 51.17 | 236.11 | 7.12 | -57.06 | 1.81 | -1.09 | 11.91 | 39.46 | 0 | 0 | 11.64 | 0.0 | 0 | 0 | 0 | 0 | -1.03 | 0 | -1.03 | 0 | 0 | 0 | -1.03 | 0 | 0.00 | 0 |
2016 (3) | 0.33 | -89.75 | 3.45 | 5.5 | 0.14 | -97.28 | 0 | 0 | 3.35 | 42.55 | 0 | 0 | 0.51 | 466.67 | 15.22 | 297.51 | 16.58 | 4.87 | 1.83 | 2.23 | 8.54 | 13.41 | 0 | 0 | 11.64 | 34.72 | 0 | 0 | 0 | 0 | -1.08 | 0 | -1.08 | 0 | 0 | 0 | -1.08 | 0 | 0.00 | 0 |
2015 (2) | 3.22 | 131.65 | 3.27 | -40.11 | 5.14 | 130.49 | 0 | 0 | 2.35 | 137.37 | -1.1 | 0 | 0.09 | -59.09 | 3.83 | -82.77 | 15.81 | 5.61 | 1.79 | 57.02 | 7.53 | 43.98 | 0 | 0 | 8.64 | -37.21 | 0 | 0 | 0 | 0 | -1.1 | 0 | -1.1 | 0 | 0 | 0 | -1.1 | 0 | 0.00 | 0 |
2014 (1) | 1.39 | -68.76 | 5.46 | -19.23 | 2.23 | 1015.0 | 0 | 0 | 0.99 | -82.57 | -1.3 | 0 | 0.22 | 10.0 | 22.22 | 531.11 | 14.97 | 50.3 | 1.14 | -50.86 | 5.23 | 126.41 | 0 | 0 | 13.76 | 0.0 | 0 | 0 | 0 | 0 | -5.12 | 0 | -5.12 | 0 | 0 | 0 | -5.12 | 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) | 2.78 | 126.02 | 198.92 | 0.78 | -1.27 | -75.93 | 2.48 | 46.75 | -24.85 | 0 | 0 | 0 | 0.29 | -67.05 | -25.64 | -0.31 | -282.35 | 16.22 | 0.54 | -28.0 | 1250.0 | 33.13 | -23.58 | 5043.25 | 13.76 | 10.79 | 29.2 | 1.72 | 0.0 | -41.89 | 19.71 | 7.94 | 24.35 | 0 | 0 | 0 | 12.59 | 8.16 | 8.16 | 0 | 0 | 0 | 0 | 0 | 0 | -5.36 | -6.35 | 1.65 | -5.36 | -6.35 | 1.65 | -0.6 | 0.0 | 0.0 | -5.96 | -5.67 | 1.49 | 0.18 | -13.44 | 12.15 |
24Q2 (19) | 1.23 | -22.15 | 26.8 | 0.79 | -56.11 | -78.71 | 1.69 | -21.03 | -54.81 | 0 | 0 | 0 | 0.88 | 41.94 | 39.68 | 0.17 | 0 | 154.84 | 0.75 | -35.34 | 1775.0 | 43.35 | -44.69 | 8191.18 | 12.42 | 2.14 | 26.86 | 1.72 | -22.17 | -42.86 | 18.26 | 6.72 | 29.6 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.04 | 11.89 | 0.2 | -5.04 | 11.89 | 0.2 | -0.6 | 0.0 | 0.0 | -5.64 | 10.76 | 0.18 | 0.21 | -4.22 | 34.23 |
24Q1 (18) | 1.58 | 56.44 | 177.19 | 1.8 | 5.26 | -54.77 | 2.14 | -33.95 | -47.16 | 0 | 0 | 0 | 0.62 | 487.5 | -51.18 | 0 | 100.0 | 100.0 | 1.16 | 728.57 | 792.31 | 78.38 | 1092.47 | 4777.55 | 12.16 | 6.57 | 34.81 | 2.21 | 4.74 | -26.58 | 17.11 | 0.88 | 31.31 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.72 | 0.0 | -20.68 | -5.72 | 0.0 | -20.68 | -0.6 | 0.0 | 0.0 | -6.32 | 0.0 | -18.35 | 0.22 | 62.06 | 241.14 |
23Q4 (17) | 1.01 | 8.6 | 48.53 | 1.71 | -47.22 | -45.19 | 3.24 | -1.82 | -13.37 | 0 | 0 | 0 | -0.16 | -141.03 | -104.08 | -0.26 | 29.73 | 81.82 | 0.14 | 250.0 | 7.69 | 6.57 | 920.42 | 288.3 | 11.41 | 7.14 | 33.14 | 2.11 | -28.72 | -35.28 | 16.96 | 7.0 | 26.57 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.72 | -4.95 | -25.99 | -5.72 | -4.95 | -25.99 | -0.6 | 0.0 | 0.0 | -6.32 | -4.46 | -22.96 | 0.14 | -16.53 | 121.17 |
23Q3 (16) | 0.93 | -4.12 | 272.0 | 3.24 | -12.67 | -16.49 | 3.3 | -11.76 | 20.44 | 0 | 0 | 0 | 0.39 | -38.1 | -78.69 | -0.37 | -19.35 | -68.18 | 0.04 | 0.0 | -71.43 | 0.64 | 23.19 | -79.94 | 10.65 | 8.78 | 21.71 | 2.96 | -1.66 | -9.48 | 15.85 | 12.49 | 10.07 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.45 | -7.92 | -75.24 | -5.45 | -7.92 | -75.24 | -0.6 | 0.0 | 0.0 | -6.05 | -7.08 | -63.07 | 0.16 | 3.61 | 67.01 |
23Q2 (15) | 0.97 | 70.18 | 120.45 | 3.71 | -6.78 | -29.87 | 3.74 | -7.65 | 17.98 | 0 | 0 | 0 | 0.63 | -50.39 | -41.12 | -0.31 | -55.0 | -55.0 | 0.04 | -69.23 | -78.95 | 0.52 | -67.46 | -89.21 | 9.79 | 8.54 | 12.4 | 3.01 | 0.0 | -7.95 | 14.09 | 8.14 | 16.93 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.05 | -6.54 | -74.14 | -5.05 | -6.54 | -74.14 | -0.6 | 0.0 | 0.0 | -5.65 | -5.81 | -61.43 | 0.16 | 143.42 | 66.85 |
23Q1 (14) | 0.57 | -16.18 | -37.36 | 3.98 | 27.56 | -27.9 | 4.05 | 8.29 | 11.88 | 0 | 0 | 0 | 1.27 | -67.6 | 47.67 | -0.2 | 86.01 | 37.5 | 0.13 | 0.0 | 30.0 | 1.61 | -5.07 | -31.22 | 9.02 | 5.25 | 5.87 | 3.01 | -7.67 | -8.23 | 13.03 | -2.76 | 20.31 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.74 | -4.41 | -64.58 | -4.74 | -4.41 | -64.58 | -0.6 | 0.0 | 0.0 | -5.34 | -3.89 | -53.45 | 0.06 | 5.07 | -17.25 |
22Q4 (13) | 0.68 | 172.0 | -32.67 | 3.12 | -19.59 | -45.36 | 3.74 | 36.5 | 30.31 | 0 | 0 | 0 | 3.92 | 114.21 | 553.33 | -1.43 | -550.0 | -160.0 | 0.13 | -7.14 | 8.33 | 1.69 | -47.28 | -16.21 | 8.57 | -2.06 | 2.63 | 3.26 | -0.31 | -0.91 | 13.4 | -6.94 | 23.96 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.54 | -45.98 | -77.34 | -4.54 | -45.98 | -77.34 | -0.6 | 0.0 | 0.0 | -5.14 | -38.54 | -62.66 | 0.06 | -36.97 | 55.43 |
22Q3 (12) | 0.25 | -43.18 | -64.29 | 3.88 | -26.65 | -16.92 | 2.74 | -13.56 | 23.42 | 0 | 0 | 0 | 1.83 | 71.03 | 31.65 | -0.22 | -10.0 | -246.67 | 0.14 | -26.32 | 180.0 | 3.21 | -33.75 | 303.3 | 8.75 | 0.46 | 12.04 | 3.27 | 0.0 | -0.61 | 14.4 | 19.5 | 44.29 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.11 | -7.24 | -55.5 | -3.11 | -7.24 | -55.5 | -0.6 | 0.0 | 0.0 | -3.71 | -6.0 | -42.69 | 0.10 | 3.51 | 43.22 |
22Q2 (11) | 0.44 | -51.65 | -41.33 | 5.29 | -4.17 | 5.59 | 3.17 | -12.43 | 73.22 | 0 | 0 | 0 | 1.07 | 24.42 | -25.17 | -0.2 | 37.5 | -766.67 | 0.19 | 90.0 | 280.0 | 4.85 | 107.45 | 444.8 | 8.71 | 2.23 | 86.51 | 3.27 | -0.3 | -0.91 | 12.05 | 11.27 | 33.3 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.9 | -0.69 | -34.88 | -2.9 | -0.69 | -34.88 | -0.6 | 0.0 | 0.0 | -3.5 | -0.57 | -27.27 | 0.09 | 20.73 | 38.03 |
22Q1 (10) | 0.91 | -9.9 | -14.95 | 5.52 | -3.33 | 14.29 | 3.62 | 26.13 | 226.13 | 0 | 0 | 0 | 0.86 | 43.33 | -65.87 | -0.32 | 41.82 | -300.0 | 0.1 | -16.67 | -60.0 | 2.34 | 15.65 | -53.74 | 8.52 | 2.04 | 88.08 | 3.28 | -0.3 | -0.91 | 10.83 | 0.19 | 11.53 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.88 | -12.5 | -32.11 | -2.88 | -12.5 | -32.11 | -0.6 | 0.0 | 0.0 | -3.48 | -10.13 | -25.18 | 0.08 | 97.34 | 17.24 |
21Q4 (9) | 1.01 | 44.29 | 106.12 | 5.71 | 22.27 | 26.05 | 2.87 | 29.28 | 222.47 | 0 | 0 | 0 | 0.6 | -56.83 | -36.17 | -0.55 | -466.67 | -139.13 | 0.12 | 140.0 | -75.0 | 2.02 | 153.74 | -89.31 | 8.35 | 6.91 | 70.06 | 3.29 | 0.0 | -0.6 | 10.81 | 8.32 | 5.57 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.56 | -28.0 | -9.4 | -2.56 | -28.0 | -9.4 | -0.6 | 0.0 | 0.0 | -3.16 | -21.54 | -7.48 | 0.04 | -41.93 | -39.84 |
21Q3 (8) | 0.7 | -6.67 | 11.11 | 4.67 | -6.79 | 37.76 | 2.22 | 21.31 | 226.47 | 0 | 0 | 0 | 1.39 | -2.8 | 90.41 | 0.15 | 400.0 | 183.33 | 0.05 | 0.0 | -58.33 | 0.80 | -10.51 | -78.17 | 7.81 | 67.24 | 59.71 | 3.29 | -0.3 | -0.9 | 9.98 | 10.4 | -1.96 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.0 | 6.98 | 5.21 | -2.0 | 6.98 | 5.21 | -0.6 | 0.0 | 0.0 | -2.6 | 5.45 | 4.06 | 0.07 | -0.24 | 3.04 |
21Q2 (7) | 0.75 | -29.91 | 13.64 | 5.01 | 3.73 | 401.0 | 1.83 | 64.86 | 976.47 | 0 | 0 | 0 | 1.43 | -43.25 | 88.16 | 0.03 | -81.25 | 175.0 | 0.05 | -80.0 | -54.55 | 0.89 | -82.38 | 0 | 4.67 | 3.09 | -2.51 | 3.3 | -0.3 | -0.6 | 9.04 | -6.9 | -11.29 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.15 | 1.38 | -11.4 | -2.15 | 1.38 | -11.4 | -0.6 | 0.0 | 0.0 | -2.75 | 1.08 | -8.7 | 0.07 | 2.55 | 5.18 |
21Q1 (6) | 1.07 | 118.37 | -33.95 | 4.83 | 6.62 | 419.35 | 1.11 | 24.72 | -22.92 | 0 | 0 | 0 | 2.52 | 168.09 | 2190.91 | 0.16 | 169.57 | 169.57 | 0.25 | -47.92 | 47.06 | 5.05 | -73.27 | 0 | 4.53 | -7.74 | -1.31 | 3.31 | 0.0 | -0.6 | 9.71 | -5.18 | 8.37 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.18 | 6.84 | -15.34 | -2.18 | 6.84 | -15.34 | -0.6 | 0.0 | 0.0 | -2.78 | 5.44 | -11.65 | 0.07 | 1.27 | 7.64 |
20Q4 (5) | 0.49 | -22.22 | 63.33 | 4.53 | 33.63 | 84.9 | 0.89 | 30.88 | -41.83 | 0 | 0 | 0 | 0.94 | 28.77 | -44.38 | -0.23 | -27.78 | -209.52 | 0.48 | 300.0 | 140.0 | 18.90 | 418.11 | 0 | 4.91 | 0.41 | 8.15 | 3.31 | -0.3 | -0.9 | 10.24 | 0.59 | 13.78 | 0 | 0 | 0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.34 | -10.9 | -40.96 | -2.34 | -10.9 | -40.96 | -0.6 | 0.0 | 0.0 | -2.94 | -8.49 | -30.09 | 0.07 | -0.54 | 0 |
20Q3 (4) | 0.63 | -4.55 | 0.0 | 3.39 | 239.0 | 0.0 | 0.68 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.73 | -3.95 | 0.0 | -0.18 | -350.0 | 0.0 | 0.12 | 9.09 | 0.0 | 3.65 | 0 | 0.0 | 4.89 | 2.09 | 0.0 | 3.32 | 0.0 | 0.0 | 10.18 | -0.1 | 0.0 | 0 | 0 | 0.0 | 11.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.11 | -9.33 | 0.0 | -2.11 | -9.33 | 0.0 | -0.6 | 0.0 | 0.0 | -2.71 | -7.11 | 0.0 | 0.07 | 1.83 | 0.0 |