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) | 7.22 | 31.99 | 8.97 | 58.76 | 0 | 0 | 0 | 0 | 13.59 | -15.59 | 2.57 | 39.67 | 2.42 | -20.13 | 17.81 | -5.38 | 1.59 | -27.4 | 0.61 | -3.17 | 0 | 0 | 0.01 | 0.0 | 4.69 | 0.0 | 2.7 | 7.14 | 0.58 | 0.0 | 3.97 | 33.22 | 7.26 | 19.21 | -0.36 | 0 | 3.61 | 35.71 | 0.00 | 0 |
2022 (9) | 5.47 | 153.24 | 5.65 | 22.83 | 0 | 0 | 0 | 0 | 16.1 | 32.84 | 1.84 | -21.03 | 3.03 | 6.32 | 18.82 | -19.97 | 2.19 | 10.61 | 0.63 | -1.56 | 0 | 0 | 0.01 | 0.0 | 4.69 | 0.0 | 2.52 | 10.04 | 0.58 | -31.76 | 2.98 | 6.81 | 6.09 | 2.7 | -0.32 | 0 | 2.66 | 20.36 | 0.00 | 0 |
2021 (8) | 2.16 | -55.46 | 4.6 | 83.27 | 0 | 0 | 0 | 0 | 12.12 | 19.41 | 2.33 | 60.69 | 2.85 | 17.77 | 23.51 | -1.37 | 1.98 | 60.98 | 0.64 | -3.03 | 0 | 0 | 0.01 | 0.0 | 4.69 | 0.0 | 2.29 | 7.01 | 0.85 | 10.39 | 2.79 | 43.81 | 5.93 | 22.27 | -0.58 | 0 | 2.21 | 102.75 | 0.00 | 0 |
2020 (7) | 4.85 | -32.55 | 2.51 | -11.93 | 0 | 0 | 0 | 0 | 10.15 | 0.59 | 1.45 | -27.86 | 2.42 | 31.52 | 23.84 | 30.74 | 1.23 | 5.13 | 0.66 | -1.49 | 0 | 0 | 0.01 | -50.0 | 4.69 | 0.0 | 2.14 | 10.31 | 0.77 | 26.23 | 1.94 | -22.09 | 4.85 | -3.96 | -0.85 | 0 | 1.09 | -36.63 | 0.00 | 0 |
2019 (6) | 7.19 | 6.52 | 2.85 | 0.0 | 0 | 0 | 0 | 0 | 10.09 | -24.08 | 2.01 | 123.33 | 1.84 | -26.1 | 18.24 | -2.67 | 1.17 | -21.48 | 0.67 | -2.9 | 0 | 0 | 0.02 | 0.0 | 4.69 | 0.0 | 1.94 | 4.86 | 0.61 | 52.5 | 2.49 | 34.59 | 5.05 | 22.87 | -0.77 | 0 | 1.72 | 38.71 | 0.00 | 0 |
2018 (5) | 6.75 | 3.53 | 2.85 | -4.68 | 0 | 0 | 0 | 0 | 13.29 | -5.27 | 0.9 | -25.62 | 2.49 | -16.44 | 18.74 | -11.79 | 1.49 | 4.2 | 0.69 | -2.82 | 0 | 0 | 0.02 | 100.0 | 4.69 | 0.0 | 1.85 | 6.94 | 0.4 | 0.0 | 1.85 | 1.09 | 4.11 | 3.79 | -0.61 | 0 | 1.24 | -23.46 | 0.00 | 0 |
2017 (4) | 6.52 | 24.43 | 2.99 | 41.71 | 0 | 0 | 0 | 0 | 14.03 | -3.44 | 1.21 | -22.93 | 2.98 | -6.29 | 21.24 | -2.95 | 1.43 | -3.38 | 0.71 | -1.39 | 0 | 0 | 0.01 | -66.67 | 4.69 | 0.0 | 1.73 | 10.19 | 0.4 | 0.0 | 1.83 | -19.38 | 3.96 | -6.82 | -0.21 | 0 | 1.62 | -26.36 | 0.00 | 0 |
2016 (3) | 5.24 | 6.07 | 2.11 | -4.09 | 0 | 0 | 0 | 0 | 14.53 | 4.16 | 1.57 | 61.86 | 3.18 | 2.25 | 21.89 | -1.83 | 1.48 | -20.0 | 0.72 | -2.7 | 0 | 0 | 0.03 | -50.0 | 4.69 | 0.0 | 1.57 | 6.08 | 0.4 | 0.0 | 2.27 | 29.71 | 4.25 | 17.08 | -0.07 | 0 | 2.2 | 12.24 | 0.00 | 0 |
2015 (2) | 4.94 | 9.05 | 2.2 | 178.48 | 0 | 0 | 0 | 0 | 13.95 | 0.0 | 0.97 | -37.42 | 3.11 | 17.36 | 22.29 | 17.36 | 1.85 | 10.78 | 0.74 | -2.63 | 0 | 0 | 0.06 | -14.29 | 4.69 | 0.0 | 1.48 | 12.12 | 0.4 | 0.0 | 1.75 | -25.53 | 3.63 | -10.81 | 0.21 | -8.7 | 1.96 | -24.03 | 0.00 | 0 |
2014 (1) | 4.53 | 62.37 | 0.79 | 5.33 | 0 | 0 | 0.79 | 0 | 13.95 | -0.36 | 1.55 | 21.09 | 2.65 | -10.47 | 19.00 | -10.15 | 1.67 | -27.07 | 0.76 | -2.56 | 0 | 0 | 0.07 | -22.22 | 4.69 | 0.0 | 1.32 | 10.92 | 0.4 | 0.0 | 2.35 | -2.89 | 4.07 | 1.24 | 0.23 | 283.33 | 2.58 | 4.03 | 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) | 6.13 | -32.79 | 11.66 | 8.06 | -1.35 | -6.93 | 0 | 0 | 0 | 0 | 0 | 0 | 2.75 | -1.79 | -23.82 | 0.11 | -74.42 | -87.36 | 1.89 | -3.57 | -35.93 | 16.83 | 3.81 | -15.68 | 1.47 | 0.68 | -18.78 | 0.6 | -1.64 | -3.23 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.96 | 0.0 | 9.63 | 0.36 | 0.0 | -37.93 | 3.77 | 3.01 | 8.02 | 7.09 | 1.58 | 4.57 | -0.15 | -15.38 | 16.67 | 3.62 | 2.55 | 9.37 | 0.00 | 0 | 0 |
24Q2 (19) | 9.12 | 11.36 | 9.22 | 8.17 | -10.91 | 27.66 | 0 | 0 | 0 | 0 | 0 | 0 | 2.8 | 17.65 | -15.15 | 0.43 | -62.61 | -51.14 | 1.96 | 13.95 | -28.73 | 16.21 | 18.67 | -9.45 | 1.46 | -12.05 | -31.78 | 0.61 | 0.0 | -1.61 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.96 | 9.63 | 9.63 | 0.36 | -37.93 | -37.93 | 3.66 | -28.65 | 39.69 | 6.98 | -17.1 | 18.1 | -0.13 | 31.58 | 64.86 | 3.53 | -28.54 | 56.89 | 0.00 | 0 | 0 |
24Q1 (18) | 8.19 | 13.43 | 33.39 | 9.17 | 2.23 | 62.3 | 0 | 0 | 0 | 0 | 0 | 0 | 2.38 | -27.88 | -29.59 | 1.15 | 139.58 | 238.24 | 1.72 | -28.93 | -31.75 | 13.66 | -23.28 | -13.69 | 1.66 | 4.4 | -21.7 | 0.61 | 0.0 | -1.61 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.7 | 0.0 | 7.14 | 0.58 | 0.0 | 0.0 | 5.13 | 29.22 | 54.52 | 8.42 | 15.98 | 30.95 | -0.19 | 47.22 | 42.42 | 4.94 | 36.84 | 65.22 | 0.00 | 0 | 0 |
23Q4 (17) | 7.22 | 31.51 | 31.99 | 8.97 | 3.58 | 58.76 | 0 | 0 | 0 | 0 | 0 | 0 | 3.3 | -8.59 | -26.5 | 0.48 | -44.83 | -35.14 | 2.42 | -17.97 | -20.13 | 17.81 | -10.78 | -5.38 | 1.59 | -12.15 | -27.4 | 0.61 | -1.61 | -3.17 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.7 | 0.0 | 7.14 | 0.58 | 0.0 | 0.0 | 3.97 | 13.75 | 33.22 | 7.26 | 7.08 | 19.21 | -0.36 | -100.0 | -12.5 | 3.61 | 9.06 | 35.71 | 0.00 | 0 | 0 |
23Q3 (16) | 5.49 | -34.25 | -25.31 | 8.66 | 35.31 | 43.14 | 0 | 0 | 0 | 0 | 0 | 0 | 3.61 | 9.39 | -13.84 | 0.87 | -1.14 | 10.13 | 2.95 | 7.27 | 0.68 | 19.96 | 11.48 | 1.57 | 1.81 | -15.42 | -24.58 | 0.62 | 0.0 | -1.59 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.7 | 0.0 | 7.14 | 0.58 | 0.0 | 0.0 | 3.49 | 33.21 | 55.8 | 6.78 | 14.72 | 26.97 | -0.18 | 51.35 | 5.26 | 3.31 | 47.11 | 61.46 | 0.00 | 0 | 0 |
23Q2 (15) | 8.35 | 35.99 | 104.66 | 6.4 | 13.27 | 45.45 | 0 | 0 | 0 | 0 | 0 | 0 | 3.3 | -2.37 | -14.51 | 0.88 | 158.82 | 276.0 | 2.75 | 9.13 | 4.17 | 17.90 | 13.11 | -5.8 | 2.14 | 0.94 | -0.47 | 0.62 | 0.0 | -3.12 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.7 | 7.14 | 7.14 | 0.58 | 0.0 | 0.0 | 2.62 | -21.08 | 80.69 | 5.91 | -8.09 | 29.89 | -0.37 | -12.12 | 2.63 | 2.25 | -24.75 | 110.28 | 0.00 | 0 | 0 |
23Q1 (14) | 6.14 | 12.25 | 44.13 | 5.65 | 0.0 | 13.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.38 | -24.72 | -5.06 | 0.34 | -54.05 | -57.5 | 2.52 | -16.83 | -12.5 | 15.83 | -15.89 | -29.76 | 2.12 | -3.2 | 4.95 | 0.62 | -1.59 | -3.12 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.52 | 0.0 | 10.04 | 0.58 | 0.0 | -31.76 | 3.32 | 11.41 | -7.78 | 6.43 | 5.58 | -4.46 | -0.33 | -3.12 | 21.43 | 2.99 | 12.41 | -5.97 | 0.00 | 0 | 0 |
22Q4 (13) | 5.47 | -25.58 | 153.24 | 5.65 | -6.61 | 22.83 | 0 | 0 | 0 | 0 | 0 | 0 | 4.49 | 7.16 | 36.06 | 0.74 | -6.33 | 54.17 | 3.03 | 3.41 | 6.32 | 18.82 | -4.23 | -19.97 | 2.19 | -8.75 | 10.61 | 0.63 | 0.0 | -1.56 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.52 | 0.0 | 10.04 | 0.58 | 0.0 | -31.76 | 2.98 | 33.04 | 6.81 | 6.09 | 14.04 | 2.7 | -0.32 | -68.42 | 44.83 | 2.66 | 29.76 | 20.36 | 0.00 | 0 | 0 |
22Q3 (12) | 7.35 | 80.15 | 248.34 | 6.05 | 37.5 | 23.47 | 0 | 0 | 0 | 0 | 0 | 0 | 4.19 | 8.55 | 32.18 | 0.79 | 258.0 | 146.88 | 2.93 | 10.98 | 21.07 | 19.65 | 3.39 | -4.59 | 2.4 | 11.63 | 35.59 | 0.63 | -1.56 | -3.08 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.52 | 0.0 | 10.04 | 0.58 | 0.0 | -31.76 | 2.24 | 54.48 | -3.03 | 5.34 | 17.36 | -1.84 | -0.19 | 50.0 | 79.79 | 2.05 | 91.59 | 49.64 | 0.00 | 0 | 0 |
22Q2 (11) | 4.08 | -4.23 | 9.97 | 4.4 | -12.0 | -2.22 | 0 | 0 | 0 | 0 | 0 | 0 | 3.86 | 8.43 | 40.36 | -0.5 | -162.5 | -152.63 | 2.64 | -8.33 | 23.36 | 19.01 | -15.66 | 5.16 | 2.15 | 6.44 | 54.68 | 0.64 | 0.0 | -1.54 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.52 | 10.04 | 10.04 | 0.58 | -31.76 | -31.76 | 1.45 | -59.72 | -27.14 | 4.55 | -32.39 | -11.31 | -0.38 | 9.52 | 59.57 | 1.07 | -66.35 | 1.9 | 0.00 | 0 | 0 |
22Q1 (10) | 4.26 | 97.22 | 1.91 | 5.0 | 8.7 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.56 | 7.88 | 22.76 | 0.8 | 66.67 | 35.59 | 2.88 | 1.05 | 22.55 | 22.54 | -4.17 | 3.85 | 2.02 | 2.02 | 37.41 | 0.64 | 0.0 | -1.54 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.29 | 0.0 | 7.01 | 0.85 | 0.0 | 10.39 | 3.6 | 29.03 | 42.86 | 6.73 | 13.49 | 23.71 | -0.42 | 27.59 | 51.16 | 3.18 | 43.89 | 91.57 | 0.00 | 0 | 0 |
21Q4 (9) | 2.16 | 2.37 | -55.46 | 4.6 | -6.12 | 83.27 | 0 | 0 | 0 | 0 | 0 | 0 | 3.3 | 4.1 | 12.63 | 0.48 | 50.0 | 23.08 | 2.85 | 17.77 | 17.77 | 23.51 | 14.17 | -1.28 | 1.98 | 11.86 | 60.98 | 0.64 | -1.54 | -3.03 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.29 | 0.0 | 7.01 | 0.85 | 0.0 | 10.39 | 2.79 | 20.78 | 43.81 | 5.93 | 9.01 | 22.27 | -0.58 | 38.3 | 31.76 | 2.21 | 61.31 | 102.75 | 0.00 | 0 | 0 |
21Q3 (8) | 2.11 | -43.13 | -52.9 | 4.9 | 8.89 | 87.74 | 0 | 0 | 0 | 0 | 0 | 0 | 3.17 | 15.27 | -2.76 | 0.32 | -66.32 | -37.25 | 2.42 | 13.08 | 7.08 | 20.60 | 13.95 | -13.7 | 1.77 | 27.34 | 55.26 | 0.65 | 0.0 | -1.52 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.29 | 0.0 | 7.01 | 0.85 | 0.0 | 10.39 | 2.31 | 16.08 | 49.03 | 5.44 | 6.04 | 21.7 | -0.94 | 0.0 | -10.59 | 1.37 | 30.48 | 95.71 | 0.00 | 0 | 0 |
21Q2 (7) | 3.71 | -11.24 | -51.25 | 4.5 | 12.5 | -0.22 | 0 | 0 | 0 | 0 | 0 | 0 | 2.75 | -5.17 | 58.05 | 0.95 | 61.02 | 3.26 | 2.14 | -8.94 | 35.44 | 18.07 | -16.7 | 0 | 1.39 | -5.44 | 31.13 | 0.65 | 0.0 | -2.99 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.69 | 0.0 | 0.0 | 2.29 | 7.01 | 7.01 | 0.85 | 10.39 | 10.39 | 1.99 | -21.03 | 91.35 | 5.13 | -5.7 | 29.55 | -0.94 | -9.3 | -6.82 | 1.05 | -36.75 | 556.25 | 0.00 | 0 | 0 |
21Q1 (6) | 4.18 | -13.81 | -42.19 | 4.0 | 59.36 | 3.9 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | -1.02 | 30.04 | 0.59 | 51.28 | 263.89 | 2.35 | -2.89 | 33.52 | 21.70 | -8.9 | 0 | 1.47 | 19.51 | 50.0 | 0.65 | -1.52 | -2.99 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.69 | 0.0 | 0.0 | 2.14 | 0.0 | 10.31 | 0.77 | 0.0 | 26.23 | 2.52 | 29.9 | 18.31 | 5.44 | 12.16 | 16.24 | -0.86 | -1.18 | -8.86 | 1.66 | 52.29 | 23.88 | 0.00 | 0 | 0 |
20Q4 (5) | 4.85 | 8.26 | -32.55 | 2.51 | -3.83 | -11.93 | 0 | 0 | 0 | 0 | 0 | 0 | 2.93 | -10.12 | 30.8 | 0.39 | -23.53 | 56.0 | 2.42 | 7.08 | 31.52 | 23.82 | -0.19 | 0 | 1.23 | 7.89 | 5.13 | 0.66 | 0.0 | -1.49 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.69 | 0.0 | 0.0 | 2.14 | 0.0 | 10.31 | 0.77 | 0.0 | 26.23 | 1.94 | 25.16 | -22.09 | 4.85 | 8.5 | -3.96 | -0.85 | 0.0 | -10.39 | 1.09 | 55.71 | -36.63 | 0.00 | 0 | 0 |
20Q3 (4) | 4.48 | -41.13 | 0.0 | 2.61 | -42.13 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.26 | 87.36 | 0.0 | 0.51 | -44.57 | 0.0 | 2.26 | 43.04 | 0.0 | 23.86 | 0 | 0.0 | 1.14 | 7.55 | 0.0 | 0.66 | -1.49 | 0.0 | 0 | 0 | 0.0 | 0.01 | -50.0 | 0.0 | 4.69 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 1.55 | 49.04 | 0.0 | 4.47 | 12.88 | 0.0 | -0.85 | 3.41 | 0.0 | 0.7 | 337.5 | 0.0 | 0.00 | 0 | 0.0 |