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) | 2.16 | -52.94 | 0 | 0 | 0 | 0 | 0 | 0 | 2.39 | -46.41 | -0.39 | 0 | 0.27 | -22.86 | 11.30 | 43.96 | 0.55 | 83.33 | 0 | 0 | 0 | 0 | 0.06 | -25.0 | 4.52 | 0.0 | 1.2 | 9.09 | 0.09 | 0.0 | -0.35 | 0 | 0.94 | -57.85 | -0.06 | 0 | -0.41 | 0 | 0.00 | 0 |
2022 (9) | 4.59 | 106.76 | 0 | 0 | 0 | 0 | 0 | 0 | 4.46 | -16.79 | 0.99 | 30.26 | 0.35 | -59.3 | 7.85 | -51.09 | 0.3 | -11.76 | 0 | 0 | 0 | 0 | 0.08 | -20.0 | 4.52 | 0.0 | 1.1 | 7.84 | 0.09 | 0.0 | 1.04 | 44.44 | 2.23 | 21.86 | -0.05 | 0 | 0.99 | 52.31 | 0.00 | 0 |
2021 (8) | 2.22 | 65.67 | 0 | 0 | 0 | 0 | 0 | 0 | 5.36 | 22.65 | 0.76 | 0 | 0.86 | 0.0 | 16.04 | -18.47 | 0.34 | -26.09 | 0 | 0 | 0 | 0 | 0.1 | -41.18 | 4.52 | 0.0 | 1.02 | -24.44 | 0.09 | 0.0 | 0.72 | 0 | 1.83 | 63.39 | -0.07 | 0 | 0.65 | 0 | 0.00 | 0 |
2020 (7) | 1.34 | 36.73 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | -19.37 | -0.38 | 0 | 0.86 | 7.5 | 19.68 | 33.33 | 0.46 | -41.03 | 0 | 0 | 0 | 0 | 0.17 | -26.09 | 4.52 | 0.0 | 1.35 | -11.76 | 0.09 | 0.0 | -0.33 | 0 | 1.12 | -22.22 | -0.06 | 0 | -0.39 | 0 | 0.00 | 0 |
2019 (6) | 0.98 | 28.95 | 0 | 0 | 0 | 0 | 0 | 0 | 5.42 | -6.39 | -0.19 | 0 | 0.8 | -15.79 | 14.76 | -10.04 | 0.78 | -27.1 | 0 | 0 | 0 | 0 | 0.23 | -4.17 | 4.52 | -0.88 | 1.53 | 0.66 | 0.09 | 0.0 | -0.18 | 0 | 1.44 | -14.29 | -0.09 | 0 | -0.27 | 0 | 0.00 | 0 |
2018 (5) | 0.76 | -52.5 | 0 | 0 | 0 | 0 | 0 | 0 | 5.79 | -0.17 | 0.06 | 20.0 | 0.95 | 2.15 | 16.41 | 2.33 | 1.07 | 32.1 | 0 | 0 | 0 | 0 | 0.24 | -22.58 | 4.56 | -0.87 | 1.52 | 0.0 | 0.09 | 0.0 | 0.06 | 50.0 | 1.68 | 1.2 | -0.07 | 0 | -0.01 | 0 | 0.00 | 0 |
2017 (4) | 1.6 | -24.17 | 0 | 0 | 0 | 0 | 0 | 0 | 5.8 | -4.61 | 0.05 | -54.55 | 0.93 | -1.06 | 16.03 | 3.71 | 0.81 | 47.27 | 0 | 0 | 0 | 0 | 0.31 | 55.0 | 4.6 | 0.0 | 1.52 | 0.66 | 0.09 | 0.0 | 0.04 | -50.0 | 1.66 | -1.19 | -0.06 | 0 | -0.02 | 0 | 0.00 | 0 |
2016 (3) | 2.11 | 99.06 | 0 | 0 | 0 | 0 | 0 | 0 | 6.08 | 1.67 | 0.11 | 37.5 | 0.94 | -8.74 | 15.46 | -10.24 | 0.55 | -21.43 | 0 | 0 | 0 | 0 | 0.2 | -16.67 | 4.6 | -0.86 | 1.51 | 0.0 | 0.09 | 0.0 | 0.08 | 300.0 | 1.68 | 3.7 | -0.03 | 0 | 0.05 | 25.0 | 0.00 | 0 |
2015 (2) | 1.06 | -1.85 | 0 | 0 | 0 | 0 | 0 | 0 | 5.98 | -14.33 | 0.08 | -82.61 | 1.03 | -16.94 | 17.22 | -3.05 | 0.7 | 7.69 | 0 | 0 | 0 | 0 | 0.24 | -7.69 | 4.64 | -2.93 | 1.51 | 2.03 | 0.09 | 0.0 | 0.02 | -92.31 | 1.62 | -11.96 | 0.02 | -66.67 | 0.04 | -87.5 | 0.00 | 0 |
2014 (1) | 1.08 | 27.06 | 0 | 0 | 0 | 0 | 0 | 0 | 6.98 | -0.99 | 0.46 | 64.29 | 1.24 | 9.73 | 17.77 | 10.84 | 0.65 | 51.16 | 0 | 0 | 0 | 0 | 0.26 | 36.84 | 4.78 | -4.4 | 1.48 | 1.37 | 0.09 | 0.0 | 0.26 | -7.14 | 1.84 | 0.55 | 0.06 | 500.0 | 0.32 | 10.34 | 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 | -4.12 | -35.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -33.77 | -7.27 | -0.21 | -162.5 | -600.0 | 0.27 | -56.45 | -10.0 | 11.84 | -55.69 | 12.11 | 0.53 | 43.24 | -5.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | 171.43 | 4.52 | 0.0 | 0.0 | 0.85 | 0.0 | -29.17 | 0.09 | 0.0 | 0.0 | -0.44 | -91.3 | -238.46 | 0.5 | -29.58 | -56.9 | -0.03 | -50.0 | 0.0 | -0.47 | -88.0 | -193.75 | 0.00 | 0 | 0 |
24Q2 (19) | 1.7 | -4.49 | -57.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.77 | 57.14 | -1.28 | -0.08 | 46.67 | -700.0 | 0.62 | 63.16 | 26.53 | 26.72 | 63.86 | 94.16 | 0.37 | -21.28 | -32.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -5.0 | 171.43 | 4.52 | 0.0 | 0.0 | 0.85 | -29.17 | -29.17 | 0.09 | 0.0 | 0.0 | -0.23 | 54.9 | -130.0 | 0.71 | -8.97 | -40.34 | -0.02 | 33.33 | 66.67 | -0.25 | 53.7 | -56.25 | 0.00 | 0 | 0 |
24Q1 (18) | 1.78 | -17.59 | -58.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.49 | -3.92 | -10.91 | -0.15 | 31.82 | -15.38 | 0.38 | 40.74 | 15.15 | 16.31 | 44.36 | 94.72 | 0.47 | -14.55 | 4.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 233.33 | 185.71 | 4.52 | 0.0 | 0.0 | 1.2 | 0.0 | 9.09 | 0.09 | 0.0 | 0.0 | -0.51 | -45.71 | -155.43 | 0.78 | -17.02 | -62.86 | -0.03 | 50.0 | 40.0 | -0.54 | -31.71 | -162.07 | 0.00 | 0 | 0 |
23Q4 (17) | 2.16 | -14.62 | -52.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -7.27 | -46.88 | -0.22 | -633.33 | -1000.0 | 0.27 | -10.0 | -22.86 | 11.30 | 6.95 | 44.28 | 0.55 | -1.79 | 83.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | -25.0 | 4.52 | 0.0 | 0.0 | 1.2 | 0.0 | 9.09 | 0.09 | 0.0 | 0.0 | -0.35 | -169.23 | -133.65 | 0.94 | -18.97 | -57.85 | -0.06 | -100.0 | -20.0 | -0.41 | -156.25 | -141.41 | 0.00 | 0 | 0 |
23Q3 (16) | 2.53 | -36.75 | -37.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.55 | -29.49 | -56.69 | -0.03 | -200.0 | -106.98 | 0.3 | -38.78 | -61.04 | 10.56 | -23.25 | -32.92 | 0.56 | 1.82 | 69.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 4.52 | 0.0 | 0.0 | 1.2 | 0.0 | 9.09 | 0.09 | 0.0 | 0.0 | -0.13 | -30.0 | -112.62 | 1.16 | -2.52 | -47.51 | -0.03 | 50.0 | 25.0 | -0.16 | 0.0 | -116.16 | 0.00 | 0 | 0 |
23Q2 (15) | 4.0 | -6.32 | 101.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.78 | 41.82 | -32.76 | -0.01 | 92.31 | -103.45 | 0.49 | 48.48 | -27.94 | 13.76 | 64.33 | 1.0 | 0.55 | 22.22 | 61.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -22.22 | 4.52 | 0.0 | 0.0 | 1.2 | 9.09 | 9.09 | 0.09 | 0.0 | 0.0 | -0.1 | -110.87 | -116.95 | 1.19 | -43.33 | -33.15 | -0.06 | -20.0 | -20.0 | -0.16 | -118.39 | -129.63 | 0.00 | 0 | 0 |
23Q1 (14) | 4.27 | -6.97 | 271.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.55 | -42.71 | -49.07 | -0.13 | -550.0 | -144.83 | 0.33 | -5.71 | -43.1 | 8.38 | 6.97 | -21.88 | 0.45 | 50.0 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | -22.22 | 4.52 | 0.0 | 0.0 | 1.1 | 0.0 | 7.84 | 0.09 | 0.0 | 0.0 | 0.92 | -11.54 | -8.91 | 2.1 | -5.83 | -0.94 | -0.05 | 0.0 | 0.0 | 0.87 | -12.12 | -9.38 | 0.00 | 0 | 0 |
22Q4 (13) | 4.59 | 13.05 | 106.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | -24.41 | -30.43 | -0.02 | -104.65 | -107.41 | 0.35 | -54.55 | -59.3 | 7.83 | -50.27 | -51.11 | 0.3 | -9.09 | -11.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | -20.0 | 4.52 | 0.0 | 0.0 | 1.1 | 0.0 | 7.84 | 0.09 | 0.0 | 0.0 | 1.04 | 0.97 | 44.44 | 2.23 | 0.9 | 21.86 | -0.05 | -25.0 | 28.57 | 0.99 | 0.0 | 52.31 | 0.00 | 0 | 0 |
22Q3 (12) | 4.06 | 104.02 | 104.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.27 | 9.48 | -7.3 | 0.43 | 48.28 | 95.45 | 0.77 | 13.24 | -7.23 | 15.75 | 15.55 | -1.73 | 0.33 | -2.94 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | -38.46 | 4.52 | 0.0 | 0.0 | 1.1 | 0.0 | 7.84 | 0.09 | 0.0 | 0.0 | 1.03 | 74.58 | 110.2 | 2.21 | 24.16 | 38.12 | -0.04 | 20.0 | 50.0 | 0.99 | 83.33 | 141.46 | 0.00 | 0 | 0 |
22Q2 (11) | 1.99 | 73.04 | 10.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.16 | 7.41 | -26.58 | 0.29 | 0.0 | 20.83 | 0.68 | 17.24 | -19.05 | 13.63 | 27.11 | -19.05 | 0.34 | -2.86 | -20.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | -40.0 | 4.52 | 0.0 | 0.0 | 1.1 | 7.84 | -18.52 | 0.09 | 0.0 | 0.0 | 0.59 | -41.58 | 1083.33 | 1.78 | -16.04 | 28.99 | -0.05 | 0.0 | 28.57 | 0.54 | -43.75 | 515.38 | 0.00 | 0 | 0 |
22Q1 (10) | 1.15 | -48.2 | -26.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.08 | -21.74 | 3.85 | 0.29 | 7.41 | 1350.0 | 0.58 | -32.56 | -10.77 | 10.72 | -33.06 | -24.13 | 0.35 | 2.94 | -35.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | -40.0 | 4.52 | 0.0 | 0.0 | 1.02 | 0.0 | -24.44 | 0.09 | 0.0 | 0.0 | 1.01 | 40.28 | 436.67 | 2.12 | 15.85 | 85.96 | -0.05 | 28.57 | 28.57 | 0.96 | 47.69 | 359.46 | 0.00 | 0 | 0 |
21Q4 (9) | 2.22 | 11.56 | 65.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.38 | 0.73 | 15.97 | 0.27 | 22.73 | 2800.0 | 0.86 | 3.61 | 0.0 | 16.01 | -0.05 | -18.62 | 0.34 | 13.33 | -26.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -23.08 | -41.18 | 4.52 | 0.0 | 0.0 | 1.02 | 0.0 | -24.44 | 0.09 | 0.0 | 0.0 | 0.72 | 46.94 | 318.18 | 1.83 | 14.37 | 63.39 | -0.07 | 12.5 | -16.67 | 0.65 | 58.54 | 266.67 | 0.00 | 0 | 0 |
21Q3 (8) | 1.99 | 10.56 | 53.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.37 | -13.29 | 16.1 | 0.22 | -8.33 | 540.0 | 0.83 | -1.19 | 10.67 | 16.02 | -4.81 | -6.85 | 0.3 | -30.23 | -46.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -13.33 | -27.78 | 4.52 | 0.0 | 0.0 | 1.02 | -24.44 | -24.44 | 0.09 | 0.0 | 0.0 | 0.49 | 916.67 | 232.43 | 1.6 | 15.94 | 49.53 | -0.08 | -14.29 | -14.29 | 0.41 | 415.38 | 193.18 | 0.00 | 0 | 0 |
21Q2 (7) | 1.8 | 15.38 | 52.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | 51.92 | 32.77 | 0.24 | 1100.0 | 233.33 | 0.84 | 29.23 | 6.33 | 16.83 | 19.13 | 0 | 0.43 | -20.37 | -35.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 0.0 | -21.05 | 4.52 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.06 | 80.0 | 81.25 | 1.38 | 21.05 | 23.21 | -0.07 | 0.0 | 36.36 | -0.13 | 64.86 | 69.77 | 0.00 | 0 | 0 |
21Q1 (6) | 1.56 | 16.42 | 8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.04 | -12.61 | 28.4 | 0.02 | 300.0 | 114.29 | 0.65 | -24.42 | 8.33 | 14.13 | -28.2 | 0 | 0.54 | 17.39 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -11.76 | -28.57 | 4.52 | 0.0 | 0.0 | 1.35 | 0.0 | -11.76 | 0.09 | 0.0 | 0.0 | -0.3 | 9.09 | 6.25 | 1.14 | 1.79 | -12.98 | -0.07 | -16.67 | 30.0 | -0.37 | 5.13 | 11.9 | 0.00 | 0 | 0 |
20Q4 (5) | 1.34 | 3.08 | 36.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.19 | 0.85 | 0.85 | -0.01 | 80.0 | 95.0 | 0.86 | 14.67 | 7.5 | 19.68 | 14.4 | 0 | 0.46 | -17.86 | -41.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | -26.09 | 4.52 | 0.0 | 0.0 | 1.35 | 0.0 | -11.76 | 0.09 | 0.0 | 0.0 | -0.33 | 10.81 | -83.33 | 1.12 | 4.67 | -22.22 | -0.06 | 14.29 | 33.33 | -0.39 | 11.36 | -44.44 | 0.00 | 0 | 0 |
20Q3 (4) | 1.3 | 10.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.18 | -0.84 | 0.0 | -0.05 | 72.22 | 0.0 | 0.75 | -5.06 | 0.0 | 17.20 | 0 | 0.0 | 0.56 | -16.42 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.18 | -5.26 | 0.0 | 4.52 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.37 | -15.62 | 0.0 | 1.07 | -4.46 | 0.0 | -0.07 | 36.36 | 0.0 | -0.44 | -2.33 | 0.0 | 0.00 | 0 | 0.0 |