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) | 1.58 | -22.93 | 0.4 | 100.0 | 0.12 | 0.0 | 0 | 0 | 1.08 | -36.47 | -0.82 | 0 | 0.18 | -5.26 | 16.67 | 49.12 | 0.72 | -8.86 | 0 | 0 | 1.08 | -10.74 | 0 | 0 | 2.67 | 0.0 | 0.64 | 0.0 | 0.02 | 0 | 0.69 | -54.3 | 1.35 | -37.5 | 0.01 | 0 | 0.7 | -53.02 | 0.00 | 0 |
2022 (9) | 2.05 | -24.91 | 0.2 | 0.0 | 0.12 | 33.33 | 0 | 0 | 1.7 | -16.26 | -0.18 | 0 | 0.19 | -66.67 | 11.18 | -60.2 | 0.79 | -5.95 | 0 | 0 | 1.21 | 42.35 | 0 | 0 | 2.67 | 0.0 | 0.64 | 1.59 | 0 | 0 | 1.51 | -20.11 | 2.16 | -14.29 | -0.02 | 0 | 1.49 | -21.16 | 0.00 | 0 |
2021 (8) | 2.73 | -44.17 | 0.2 | 0.0 | 0.09 | -10.0 | 0 | 0 | 2.03 | -39.4 | 0.13 | -76.79 | 0.57 | -25.0 | 28.08 | 23.77 | 0.84 | 82.61 | 0 | 0 | 0.85 | -9.57 | 0 | 0 | 2.67 | 0.0 | 0.63 | 8.62 | 0 | 0 | 1.89 | -14.48 | 2.52 | -9.68 | 0 | 0 | 1.89 | -14.48 | 0.00 | 0 |
2020 (7) | 4.89 | 146.97 | 0.2 | 0 | 0.1 | 42.86 | 0 | 0 | 3.35 | -4.29 | 0.56 | 0.0 | 0.76 | -20.0 | 22.69 | -16.42 | 0.46 | -45.24 | 0 | 0 | 0.94 | -10.48 | 0 | 0 | 2.67 | 14.59 | 0.58 | 11.54 | 0 | 0 | 2.21 | 6.76 | 2.79 | 7.72 | 0 | 0 | 2.21 | 6.76 | 0.00 | 0 |
2019 (6) | 1.98 | 17.16 | 0 | 0 | 0.07 | 16.67 | 0 | 0 | 3.5 | 42.86 | 0.56 | 51.35 | 0.95 | 61.02 | 27.14 | 12.71 | 0.84 | -35.88 | 0 | 0 | 1.05 | -6.25 | 0 | 0 | 2.33 | 0.87 | 0.52 | 8.33 | 0 | 0 | 2.07 | 15.64 | 2.59 | 13.6 | 0 | 0 | 2.07 | 15.0 | 0.00 | 0 |
2018 (5) | 1.69 | -3.43 | 0.4 | 0 | 0.06 | 0 | 0 | 0 | 2.45 | -45.8 | 0.37 | -76.43 | 0.59 | -42.72 | 24.08 | 5.68 | 1.31 | 18.02 | 0 | 0 | 1.12 | -6.67 | 0 | 0 | 2.31 | 1.32 | 0.48 | 54.84 | 0 | 0 | 1.79 | -22.17 | 2.28 | -12.64 | 0.01 | 0 | 1.8 | -21.74 | 0.00 | 0 |
2017 (4) | 1.75 | 10.76 | 0 | 0 | 0 | 0 | 0 | 0 | 4.52 | 32.55 | 1.57 | 57.0 | 1.03 | 3.0 | 22.79 | -22.29 | 1.11 | 18.09 | 0 | 0 | 1.2 | 0.0 | 0 | 0 | 2.28 | 11.22 | 0.31 | 55.0 | 0 | 0 | 2.3 | 37.72 | 2.61 | 39.57 | 0 | 0 | 2.3 | 36.09 | 0.00 | 0 |
2016 (3) | 1.58 | 1.94 | 0 | 0 | 0 | 0 | 0 | 0 | 3.41 | 34.25 | 1.0 | -1.96 | 1.0 | 92.31 | 29.33 | 43.24 | 0.94 | 5.62 | 0 | 0 | 1.2 | 0 | 0 | 0 | 2.05 | 2.5 | 0.2 | 66.67 | 0 | 0 | 1.67 | 7.05 | 1.87 | 11.31 | 0.02 | -33.33 | 1.69 | 6.29 | 0.00 | 0 |
2015 (2) | 1.55 | 252.27 | 0 | 0 | 0 | 0 | 0 | 0 | 2.54 | 19.81 | 1.02 | 628.57 | 0.52 | -3.7 | 20.47 | -19.63 | 0.89 | -2.2 | 0 | 0 | 0 | 0 | 0 | 0 | 2.0 | 0.0 | 0.12 | 9.09 | 0 | 0 | 1.56 | 136.36 | 1.68 | 118.18 | 0.03 | 50.0 | 1.59 | 133.82 | 0.00 | 0 |
2014 (1) | 0.44 | -44.3 | 0 | 0 | 0 | 0 | 0 | 0 | 2.12 | 14.59 | 0.14 | 55.56 | 0.54 | 17.39 | 25.47 | 2.44 | 0.91 | -27.2 | 0 | 0 | 0 | 0 | 0 | 0 | 2.0 | -25.93 | 0.11 | 10.0 | 0 | 0 | 0.66 | 0.0 | 0.77 | 0.0 | 0.02 | 0 | 0.68 | 3.03 | 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) | 1.63 | -10.44 | -1.21 | 0.84 | 5.0 | 110.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0 | 0.33 | 17.86 | 17.86 | -0.2 | 20.0 | 4.76 | 0.21 | 10.53 | -4.55 | 19.09 | 5.5 | -8.02 | 0.64 | 30.61 | -23.81 | 0 | 0 | 0 | 1.0 | -1.96 | -9.91 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.01 | -95.24 | -98.98 | 0.65 | -23.53 | -60.61 | 0.04 | 100.0 | 0 | 0.05 | -78.26 | -94.9 | 0.01 | 0 | 0 |
24Q2 (19) | 1.82 | 24.66 | 5.2 | 0.8 | 100.0 | 100.0 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 0.28 | 16.67 | 3.7 | -0.25 | 3.85 | -47.06 | 0.19 | -9.52 | -20.83 | 18.10 | -10.39 | -16.31 | 0.49 | -19.67 | -44.94 | 0 | 0 | 0 | 1.02 | -3.77 | -11.3 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.21 | -51.16 | -82.35 | 0.85 | -22.73 | -54.05 | 0.02 | 0.0 | 300.0 | 0.23 | -48.89 | -80.51 | 0.00 | 0 | 0 |
24Q1 (18) | 1.46 | -7.59 | -19.78 | 0.4 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.24 | -4.0 | -17.24 | -0.26 | 16.13 | -100.0 | 0.21 | 16.67 | -22.22 | 20.19 | 22.28 | 7.69 | 0.61 | -15.28 | -30.68 | 0 | 0 | 0 | 1.06 | -1.85 | -9.4 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.43 | -37.68 | -68.84 | 1.1 | -18.52 | -45.81 | 0.02 | 100.0 | 300.0 | 0.45 | -35.71 | -67.15 | 0.00 | 0 | 0 |
23Q4 (17) | 1.58 | -4.24 | -22.93 | 0.4 | 0.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.25 | -10.71 | 13.64 | -0.31 | -47.62 | -10.71 | 0.18 | -18.18 | -5.26 | 16.51 | -20.43 | 47.75 | 0.72 | -14.29 | -8.86 | 0 | 0 | 0 | 1.08 | -2.7 | -10.74 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.69 | -29.59 | -54.3 | 1.35 | -18.18 | -37.5 | 0.01 | 0 | 150.0 | 0.7 | -28.57 | -53.02 | 0.00 | 0 | 0 |
23Q3 (16) | 1.65 | -4.62 | -17.91 | 0.4 | 0.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 3.7 | -15.15 | -0.21 | -23.53 | -800.0 | 0.22 | -8.33 | -56.86 | 20.75 | -4.01 | -16.57 | 0.84 | -5.62 | -1.18 | 0 | 0 | 0 | 1.11 | -3.48 | -9.76 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.98 | -17.65 | -44.94 | 1.65 | -10.81 | -32.1 | 0 | 100.0 | 100.0 | 0.98 | -16.95 | -44.63 | 0.00 | 0 | 0 |
23Q2 (15) | 1.73 | -4.95 | -25.75 | 0.4 | 0.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.27 | -6.9 | -55.0 | -0.17 | -30.77 | 0 | 0.24 | -11.11 | -64.18 | 21.62 | 15.32 | -30.29 | 0.89 | 1.14 | 30.88 | 0 | 0 | 0 | 1.15 | -1.71 | -9.45 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.02 | 0 | 0 | 1.19 | -13.77 | -32.0 | 1.85 | -8.87 | -22.92 | -0.01 | 0.0 | 50.0 | 1.18 | -13.87 | -31.79 | 0.00 | 0 | 0 |
23Q1 (14) | 1.82 | -11.22 | -12.08 | 0.4 | 100.0 | 100.0 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.29 | 31.82 | -47.27 | -0.13 | 53.57 | -285.71 | 0.27 | 42.11 | -51.79 | 18.75 | 67.76 | -30.36 | 0.88 | 11.39 | 14.29 | 0 | 0 | 0 | 1.17 | -3.31 | 42.68 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 1.59 | 0 | 0 | 0 | 1.38 | -8.61 | -29.59 | 2.03 | -6.02 | -21.62 | -0.01 | 50.0 | 0 | 1.37 | -8.05 | -30.1 | 0.00 | 0 | 0 |
22Q4 (13) | 2.05 | 1.99 | -24.91 | 0.2 | 0.0 | 0.0 | 0.12 | 0.0 | 33.33 | 0 | 0 | 0 | 0.22 | -33.33 | -61.4 | -0.28 | -1033.33 | 0 | 0.19 | -62.75 | -66.67 | 11.18 | -55.07 | -60.39 | 0.79 | -7.06 | -5.95 | 0 | 0 | 0 | 1.21 | -1.63 | 42.35 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 1.59 | 0 | 0 | 0 | 1.51 | -15.17 | -20.11 | 2.16 | -11.11 | -14.29 | -0.02 | -100.0 | 0 | 1.49 | -15.82 | -21.16 | 0.00 | 0 | 0 |
22Q3 (12) | 2.01 | -13.73 | -40.71 | 0.2 | 0.0 | 0 | 0.12 | 0.0 | 20.0 | 0 | 0 | 0 | 0.33 | -45.0 | -25.0 | 0.03 | 0 | 50.0 | 0.51 | -23.88 | 18.6 | 24.88 | -19.8 | 29.6 | 0.85 | 25.0 | 1.19 | 0 | 0 | 0 | 1.23 | -3.15 | 39.77 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 0.0 | 1.59 | 0 | 0 | 0 | 1.78 | 1.71 | -5.82 | 2.43 | 1.25 | -3.57 | -0.01 | 50.0 | 50.0 | 1.77 | 2.31 | -5.35 | 0.00 | 0 | 0 |
22Q2 (11) | 2.33 | 12.56 | -41.75 | 0.2 | 0.0 | 0 | 0.12 | 9.09 | 20.0 | 0 | 0 | 0 | 0.6 | 9.09 | 15.38 | 0 | -100.0 | -100.0 | 0.67 | 19.64 | 31.37 | 31.02 | 15.21 | 72.73 | 0.68 | -11.69 | -2.86 | 0 | 0 | 0 | 1.27 | 54.88 | 41.11 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.64 | 1.59 | 10.34 | 0 | 0 | 0 | 1.75 | -10.71 | -24.89 | 2.4 | -7.34 | -17.24 | -0.02 | 0 | -100.0 | 1.73 | -11.73 | -25.43 | 0.00 | 0 | 0 |
22Q1 (10) | 2.07 | -24.18 | -52.63 | 0.2 | 0.0 | 0 | 0.11 | 22.22 | 10.0 | 0 | 0 | 0 | 0.55 | -3.51 | 12.24 | 0.07 | 0 | 40.0 | 0.56 | -1.75 | -3.45 | 26.92 | -4.59 | 49.93 | 0.77 | -8.33 | 32.76 | 0 | 0 | 0 | 0.82 | -3.53 | -10.87 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.63 | 0.0 | 8.62 | 0 | 0 | 0 | 1.96 | 3.7 | -13.27 | 2.59 | 2.78 | -8.8 | 0 | 0 | 0 | 1.96 | 3.7 | -13.27 | 0.00 | 0 | 0 |
21Q4 (9) | 2.73 | -19.47 | -44.17 | 0.2 | 0 | 0.0 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 0.57 | 29.55 | -27.85 | 0 | -100.0 | -100.0 | 0.57 | 32.56 | -25.0 | 28.22 | 47.0 | 24.01 | 0.84 | 0.0 | 82.61 | 0 | 0 | 0 | 0.85 | -3.41 | -9.57 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.63 | 0.0 | 8.62 | 0 | 0 | 0 | 1.89 | 0.0 | -14.48 | 2.52 | 0.0 | -9.68 | 0 | 100.0 | 0 | 1.89 | 1.07 | -14.48 | 0.00 | 0 | 0 |
21Q3 (8) | 3.39 | -15.25 | -30.25 | 0 | 0 | -100.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.44 | -15.38 | -57.69 | 0.02 | -71.43 | -90.0 | 0.43 | -15.69 | -64.17 | 19.20 | 6.9 | -41.77 | 0.84 | 20.0 | 58.49 | 0 | 0 | 0 | 0.88 | -2.22 | -9.28 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.63 | 8.62 | 8.62 | 0 | 0 | 0 | 1.89 | -18.88 | -9.13 | 2.52 | -13.1 | -5.26 | -0.02 | -100.0 | 0 | 1.87 | -19.4 | -10.1 | 0.00 | 0 | 0 |
21Q2 (7) | 4.0 | -8.47 | -29.2 | 0 | 0 | -100.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 0.52 | 6.12 | -42.86 | 0.07 | 40.0 | -46.15 | 0.51 | -12.07 | -45.16 | 17.96 | 0.01 | 0 | 0.7 | 20.69 | -1.41 | 0 | 0 | 0 | 0.9 | -2.17 | -10.0 | 0 | 0 | 0 | 2.67 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0 | 2.33 | 3.1 | 23.28 | 2.9 | 2.11 | 17.89 | -0.01 | 0 | 0 | 2.32 | 2.65 | 22.75 | 0.00 | 0 | 0 |
21Q1 (6) | 4.37 | -10.63 | 69.38 | 0 | -100.0 | -100.0 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 0.49 | -37.97 | -18.33 | 0.05 | -64.29 | -37.5 | 0.58 | -23.68 | -21.62 | 17.96 | -21.09 | 0 | 0.58 | 26.09 | -30.95 | 0 | 0 | 0 | 0.92 | -2.13 | -9.8 | 0 | 0 | 0 | 2.67 | 0.0 | 14.59 | 0.58 | 0.0 | 11.54 | 0 | 0 | 0 | 2.26 | 2.26 | 4.63 | 2.84 | 1.79 | 5.97 | 0 | 0 | 0 | 2.26 | 2.26 | 4.63 | 0.00 | 0 | 0 |
20Q4 (5) | 4.89 | 0.62 | 146.97 | 0.2 | 0.0 | 0 | 0.1 | 0.0 | 42.86 | 0 | 0 | 0 | 0.79 | -24.04 | -27.52 | 0.14 | -30.0 | -33.33 | 0.76 | -36.67 | -20.0 | 22.75 | -30.98 | 0 | 0.46 | -13.21 | -45.24 | 0 | 0 | 0 | 0.94 | -3.09 | -10.48 | 0 | 0 | 0 | 2.67 | 0.0 | 14.59 | 0.58 | 0.0 | 11.54 | 0 | 0 | 0 | 2.21 | 6.25 | 6.76 | 2.79 | 4.89 | 7.72 | 0 | 0 | 0 | 2.21 | 6.25 | 6.76 | 0.00 | 0 | 0 |
20Q3 (4) | 4.86 | -13.98 | 0.0 | 0.2 | -57.45 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 1.04 | 14.29 | 0.0 | 0.2 | 53.85 | 0.0 | 1.2 | 29.03 | 0.0 | 32.97 | 0 | 0.0 | 0.53 | -25.35 | 0.0 | 0 | 0 | 0.0 | 0.97 | -3.0 | 0.0 | 0 | 0 | 0.0 | 2.67 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.08 | 10.05 | 0.0 | 2.66 | 8.13 | 0.0 | 0 | 0 | 0.0 | 2.08 | 10.05 | 0.0 | 0.00 | 0 | 0.0 |