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) | 0.59 | -41.58 | 1.7 | 7.59 | 0 | 0 | 0 | 0 | 3.21 | 12.63 | -0.75 | 0 | 0.41 | 0.0 | 12.77 | -11.21 | 1.57 | 68.82 | 0.53 | -15.87 | 0.13 | 0 | 0.01 | -50.0 | 4.49 | 0.0 | 0 | 0 | 0 | 0 | -1.57 | 0 | -1.57 | 0 | -0.16 | 0 | -1.73 | 0 | 0.00 | 0 |
2022 (9) | 1.01 | 87.04 | 1.58 | -39.23 | 0 | 0 | 0 | 0 | 2.85 | -37.91 | 0 | 0 | 0.41 | -21.15 | 14.39 | 26.98 | 0.93 | -50.53 | 0.63 | -25.0 | 0 | 0 | 0.02 | -33.33 | 4.49 | -30.06 | 0 | 0 | 0 | 0 | -0.81 | 0 | -0.81 | 0 | -0.14 | 0 | -0.95 | 0 | 0.00 | 0 |
2021 (8) | 0.54 | -12.9 | 2.6 | 54.76 | 0 | 0 | 0 | 0 | 4.59 | -14.21 | -0.53 | 0 | 0.52 | -44.09 | 11.33 | -34.83 | 1.88 | 30.56 | 0.84 | 16.67 | 0 | 0 | 0.03 | 200.0 | 6.42 | 0.0 | 0 | 0 | 0 | 0 | -2.74 | 0 | -2.74 | 0 | -0.19 | 0 | -2.93 | 0 | 0.00 | 0 |
2020 (7) | 0.62 | 51.22 | 1.68 | 9.09 | 0.03 | -40.0 | 0 | 0 | 5.35 | 27.68 | 0.2 | 0 | 0.93 | 52.46 | 17.38 | 19.4 | 1.44 | 46.94 | 0.72 | -17.24 | 0.03 | -50.0 | 0.01 | 0.0 | 6.42 | 0.0 | 0 | 0 | 0 | 0 | -2.23 | 0 | -2.23 | 0 | -0.13 | 0 | -2.36 | 0 | 0.00 | 0 |
2019 (6) | 0.41 | 51.85 | 1.54 | 31.62 | 0.05 | -54.55 | 0 | 0 | 4.19 | -16.7 | -0.87 | 0 | 0.61 | -19.74 | 14.56 | -3.65 | 0.98 | -48.15 | 0.87 | -4.4 | 0.06 | -45.45 | 0.01 | 0.0 | 6.42 | 0.0 | 1.0 | 0.0 | 0 | 0 | -3.63 | 0 | -2.63 | 0 | -0.12 | 0 | -3.75 | 0 | 0.00 | 0 |
2018 (5) | 0.27 | -60.29 | 1.17 | 56.0 | 0.11 | 0.0 | 0 | 0 | 5.03 | -6.68 | -0.09 | 0 | 0.76 | -21.65 | 15.11 | -16.04 | 1.89 | -1.56 | 0.91 | 121.95 | 0.11 | -47.62 | 0.01 | 0.0 | 6.42 | 0.0 | 1.0 | 0.0 | 0 | 0 | -2.76 | 0 | -1.76 | 0 | -0.12 | 0 | -2.88 | 0 | 0.00 | 0 |
2017 (4) | 0.68 | -20.0 | 0.75 | 29.31 | 0.11 | 0.0 | 0 | 0 | 5.39 | -5.6 | -0.04 | 0 | 0.97 | 2.11 | 18.00 | 8.17 | 1.92 | 19.25 | 0.41 | 0.0 | 0.21 | -34.38 | 0.01 | -50.0 | 6.42 | 0.0 | 1.0 | 0.0 | 0 | 0 | -2.62 | 0 | -1.62 | 0 | -0.1 | 0 | -2.72 | 0 | 0.00 | 0 |
2016 (3) | 0.85 | 1.19 | 0.58 | -3.33 | 0.11 | 0.0 | 0 | 0 | 5.71 | 5.94 | 0.1 | 0 | 0.95 | -28.03 | 16.64 | -32.06 | 1.61 | 30.89 | 0.41 | -2.38 | 0.32 | -25.58 | 0.02 | -33.33 | 6.42 | 0.0 | 1.0 | 0.0 | 0 | 0 | -2.58 | 0 | -1.58 | 0 | -0.08 | 0 | -2.66 | 0 | 0.00 | 0 |
2015 (2) | 0.84 | 127.03 | 0.6 | -50.0 | 0.11 | 10.0 | 0 | 0 | 5.39 | -27.75 | -0.35 | 0 | 1.32 | -36.23 | 24.49 | -11.74 | 1.23 | -36.27 | 0.42 | -63.48 | 0.43 | 126.32 | 0.03 | 200.0 | 6.42 | 0.0 | 1.0 | 0.0 | 0 | 0 | -2.69 | 0 | -1.69 | 0 | 0.01 | -83.33 | -2.68 | 0 | 0.00 | 0 |
2014 (1) | 0.37 | -46.38 | 1.2 | 118.18 | 0.1 | 0.0 | 0 | 0 | 7.46 | 0.67 | -0.63 | 0 | 2.07 | -2.36 | 27.75 | -3.01 | 1.93 | 7.82 | 1.15 | -0.86 | 0.19 | -38.71 | 0.01 | -50.0 | 6.42 | 0.0 | 1.0 | 0.0 | 0 | 0 | -2.38 | 0 | -1.38 | 0 | 0.06 | 500.0 | -2.32 | 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) | 1.12 | -50.44 | 80.65 | 0.7 | -58.82 | -58.33 | 0.05 | 25.0 | 0 | 0 | 0 | 0 | 0.54 | 14.89 | -11.48 | -0.54 | 6.9 | -116.0 | 0.3 | 36.36 | -9.09 | 11.95 | 40.17 | 22.42 | 0.94 | -21.01 | -28.24 | 0.34 | -32.0 | -37.04 | 0.16 | -11.11 | 0 | 0.01 | 0.0 | 0.0 | 6.09 | 0.0 | 35.63 | 0 | 0 | 0 | 0 | 0 | 0 | -2.93 | -22.59 | -115.44 | -2.93 | -22.59 | -115.44 | -0.12 | 7.69 | 7.69 | -3.05 | -21.03 | -104.7 | 0.00 | 0 | 0 |
24Q2 (19) | 2.26 | 413.64 | 209.59 | 1.7 | 0.0 | 7.59 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 0.47 | -37.33 | -43.37 | -0.58 | -141.67 | -222.22 | 0.22 | -26.67 | -57.69 | 8.53 | -16.43 | -42.61 | 1.19 | -17.36 | 1.71 | 0.5 | -5.66 | -7.41 | 0.18 | 50.0 | 0 | 0.01 | 0.0 | 0.0 | 6.09 | 35.63 | 35.63 | 0 | 0 | 0 | 0 | 0 | 0 | -2.39 | -32.78 | -115.32 | -2.39 | -32.78 | -115.32 | -0.13 | 7.14 | 18.75 | -2.52 | -29.9 | -98.43 | 0.00 | 0 | 0 |
24Q1 (18) | 0.44 | -25.42 | -63.03 | 1.7 | 0.0 | 7.59 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.75 | 0.0 | -26.47 | -0.24 | -14.29 | -100.0 | 0.3 | -26.83 | -42.31 | 10.20 | -20.11 | -37.21 | 1.44 | -8.28 | 46.94 | 0.53 | 0.0 | -14.52 | 0.12 | -7.69 | 0 | 0.01 | 0.0 | 0.0 | 4.49 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.8 | -14.65 | -93.55 | -1.8 | -14.65 | -93.55 | -0.14 | 12.5 | 0.0 | -1.94 | -12.14 | -81.31 | 0.00 | 0 | 0 |
23Q4 (17) | 0.59 | -4.84 | -41.58 | 1.7 | 1.19 | 7.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.75 | 22.95 | -18.48 | -0.21 | 16.0 | -110.0 | 0.41 | 24.24 | 0.0 | 12.77 | 30.82 | -11.21 | 1.57 | 19.85 | 68.82 | 0.53 | -1.85 | -15.87 | 0.13 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.49 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.57 | -15.44 | -93.83 | -1.57 | -15.44 | -93.83 | -0.16 | -23.08 | -14.29 | -1.73 | -16.11 | -82.11 | 0.00 | 0 | 0 |
23Q3 (16) | 0.62 | -15.07 | -37.37 | 1.68 | 6.33 | 21.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.61 | -26.51 | -16.44 | -0.25 | -38.89 | -278.57 | 0.33 | -36.54 | 13.79 | 9.76 | -34.29 | -3.04 | 1.31 | 11.97 | 24.76 | 0.54 | 0.0 | -3.57 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.49 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.36 | -22.52 | -91.55 | -1.36 | -22.52 | -91.55 | -0.13 | 18.75 | 35.0 | -1.49 | -17.32 | -63.74 | 0.00 | 0 | 0 |
23Q2 (15) | 0.73 | -38.66 | 37.74 | 1.58 | 0.0 | 1.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.83 | -18.63 | 56.6 | -0.18 | -50.0 | -700.0 | 0.52 | 0.0 | 147.62 | 14.86 | -8.57 | 120.73 | 1.17 | 19.39 | -6.4 | 0.54 | -12.9 | -8.47 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 4.49 | 0.0 | -30.06 | 0 | 0 | 0 | 0 | 0 | 0 | -1.11 | -19.35 | 60.07 | -1.11 | -19.35 | 60.07 | -0.16 | -14.29 | 20.0 | -1.27 | -18.69 | 57.38 | 0.00 | 0 | 0 |
23Q1 (14) | 1.19 | 17.82 | 376.0 | 1.58 | 0.0 | -28.18 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | 10.87 | 52.24 | -0.12 | -20.0 | -100.0 | 0.52 | 26.83 | 36.84 | 16.25 | 12.96 | 58.22 | 0.98 | 5.38 | -41.32 | 0.62 | -1.59 | 1.64 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 4.49 | 0.0 | -30.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.93 | -14.81 | 66.9 | -0.93 | -14.81 | 66.9 | -0.14 | 0.0 | 22.22 | -1.07 | -12.63 | 64.21 | 0.00 | 0 | 0 |
22Q4 (13) | 1.01 | 2.02 | 87.04 | 1.58 | 14.49 | -39.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | 26.03 | -3.16 | -0.1 | -171.43 | -233.33 | 0.41 | 41.38 | -21.15 | 14.39 | 42.87 | 26.98 | 0.93 | -11.43 | -50.53 | 0.63 | 12.5 | -25.0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 4.49 | 0.0 | -30.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.81 | -14.08 | 70.44 | -0.81 | -14.08 | 70.44 | -0.14 | 30.0 | 26.32 | -0.95 | -4.4 | 67.58 | 0.00 | 0 | 0 |
22Q3 (12) | 0.99 | 86.79 | 115.22 | 1.38 | -10.97 | -42.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0.73 | 37.74 | -24.74 | 0.14 | 366.67 | 146.67 | 0.29 | 38.1 | -32.56 | 10.07 | 49.6 | 23.18 | 1.05 | -16.0 | -46.7 | 0.56 | -5.08 | -23.29 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 4.49 | -30.06 | -30.06 | 0 | 0 | 0 | 0 | 0 | 0 | -0.71 | 74.46 | 73.99 | -0.71 | 74.46 | 73.99 | -0.2 | 0.0 | -5.26 | -0.91 | 69.46 | 68.84 | 0.00 | 0 | 0 |
22Q2 (11) | 0.53 | 112.0 | -26.39 | 1.55 | -29.55 | -32.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.53 | -20.9 | -52.25 | 0.03 | 150.0 | 121.43 | 0.21 | -44.74 | -59.62 | 6.73 | -34.46 | -26.74 | 1.25 | -25.15 | -36.87 | 0.59 | -3.28 | -16.9 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.78 | 1.07 | -14.4 | -2.78 | 1.07 | -14.4 | -0.2 | -11.11 | -11.11 | -2.98 | 0.33 | -14.18 | 0.00 | 0 | 0 |
22Q1 (10) | 0.25 | -53.7 | -52.83 | 2.2 | -15.38 | 25.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.67 | -29.47 | -57.05 | -0.06 | -100.0 | 0.0 | 0.38 | -26.92 | -55.29 | 10.27 | -9.35 | -27.99 | 1.67 | -11.17 | -0.6 | 0.61 | -27.38 | -14.08 | 0 | 0 | -100.0 | 0.02 | -33.33 | 100.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.81 | -2.55 | -22.71 | -2.81 | -2.55 | -22.71 | -0.18 | 5.26 | -12.5 | -2.99 | -2.05 | -22.04 | 0.00 | 0 | 0 |
21Q4 (9) | 0.54 | 17.39 | -12.9 | 2.6 | 7.44 | 54.76 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.95 | -2.06 | -41.36 | -0.03 | 90.0 | -123.08 | 0.52 | 20.93 | -44.09 | 11.33 | 38.58 | -34.71 | 1.88 | -4.57 | 30.56 | 0.84 | 15.07 | 16.67 | 0 | 0 | -100.0 | 0.03 | 200.0 | 200.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.74 | -0.37 | -22.87 | -2.74 | -0.37 | -22.87 | -0.19 | 0.0 | -46.15 | -2.93 | -0.34 | -24.15 | 0.00 | 0 | 0 |
21Q3 (8) | 0.46 | -36.11 | -13.21 | 2.42 | 5.22 | 74.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.97 | -12.61 | -29.2 | -0.3 | -114.29 | -1100.0 | 0.43 | -17.31 | -38.57 | 8.17 | -11.02 | -42.31 | 1.97 | -0.51 | 72.81 | 0.73 | 2.82 | 1.39 | 0 | 0 | -100.0 | 0.01 | 0.0 | -50.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.73 | -12.35 | -15.19 | -2.73 | -12.35 | -15.19 | -0.19 | -5.56 | -35.71 | -2.92 | -11.88 | -16.33 | 0.00 | 0 | 0 |
21Q2 (7) | 0.72 | 35.85 | 44.0 | 2.3 | 30.68 | 71.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.11 | -28.85 | -21.28 | -0.14 | -133.33 | -193.33 | 0.52 | -38.82 | -32.47 | 9.19 | -35.58 | 0 | 1.98 | 17.86 | 141.46 | 0.71 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | -50.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.43 | -6.11 | -1.25 | -2.43 | -6.11 | -1.25 | -0.18 | -12.5 | -20.0 | -2.61 | -6.53 | -2.35 | 0.00 | 0 | 0 |
21Q1 (6) | 0.53 | -14.52 | 23.26 | 1.76 | 4.76 | 19.73 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.56 | -3.7 | 62.5 | -0.06 | -146.15 | 50.0 | 0.85 | -8.6 | 80.85 | 14.26 | -17.8 | 0 | 1.68 | 16.67 | 100.0 | 0.71 | -1.39 | -1.39 | 0.03 | 0.0 | -50.0 | 0.01 | 0.0 | 0.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -2.29 | -2.69 | 38.93 | -2.29 | -2.69 | 16.73 | -0.16 | -23.08 | -23.08 | -2.45 | -3.81 | 36.86 | 0.00 | 0 | 0 |
20Q4 (5) | 0.62 | 16.98 | 51.22 | 1.68 | 20.86 | 9.09 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 1.62 | 18.25 | 35.0 | 0.13 | 333.33 | 208.33 | 0.93 | 32.86 | 52.46 | 17.35 | 22.45 | 0 | 1.44 | 26.32 | 46.94 | 0.72 | 0.0 | -17.24 | 0.03 | -25.0 | -50.0 | 0.01 | -50.0 | 0.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -2.23 | 5.91 | 38.57 | -2.23 | 5.91 | 15.21 | -0.13 | 7.14 | -8.33 | -2.36 | 5.98 | 37.07 | 0.00 | 0 | 0 |
20Q3 (4) | 0.53 | 6.0 | 0.0 | 1.39 | 3.73 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.37 | -2.84 | 0.0 | 0.03 | -80.0 | 0.0 | 0.7 | -9.09 | 0.0 | 14.17 | 0 | 0.0 | 1.14 | 39.02 | 0.0 | 0.72 | 1.41 | 0.0 | 0.04 | -20.0 | 0.0 | 0.02 | 0.0 | 0.0 | 6.42 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.37 | 1.25 | 0.0 | -2.37 | 1.25 | 0.0 | -0.14 | 6.67 | 0.0 | -2.51 | 1.57 | 0.0 | 0.00 | 0 | 0.0 |