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) | 4.57 | -6.73 | 3.57 | -51.23 | 0.01 | 0 | 0 | 0 | 25.52 | -16.52 | -1.71 | 0 | 7.37 | -7.18 | 28.88 | 11.19 | 6.69 | -31.87 | 0.18 | -21.74 | 13.33 | -2.63 | 0.04 | -33.33 | 21.3 | 16.39 | 0 | 0 | 0 | 0 | -4.78 | 0 | -4.78 | 0 | -1.82 | 0 | -6.6 | 0 | 0.24 | -22.2 |
2022 (9) | 4.9 | -27.62 | 7.32 | 0.41 | 0 | 0 | 0 | 0 | 30.57 | -0.42 | 0.16 | -72.88 | 7.94 | -7.13 | 25.97 | -6.74 | 9.82 | 33.79 | 0.23 | -28.12 | 13.69 | 136.03 | 0.06 | 0.0 | 18.3 | 0.0 | 0 | 0 | 0 | 0 | -3.05 | 0 | -3.05 | 0 | -1.49 | 0 | -4.54 | 0 | 0.31 | -1.04 |
2021 (8) | 6.77 | -0.73 | 7.29 | 16.27 | 0.6 | 0 | 0 | 0 | 30.7 | 41.54 | 0.59 | 78.79 | 8.55 | 48.44 | 27.85 | 4.87 | 7.34 | 26.12 | 0.32 | -30.43 | 5.8 | 70.59 | 0.06 | -25.0 | 18.3 | 0.0 | 0 | 0 | 0 | 0 | -3.24 | 0 | -3.24 | 0 | -1.71 | 0 | -4.95 | 0 | 0.31 | -0.6 |
2020 (7) | 6.82 | 38.9 | 6.27 | 1.29 | 0 | 0 | 0 | 0 | 21.69 | 1.69 | 0.33 | 0 | 5.76 | 7.66 | 26.56 | 5.88 | 5.82 | 5.05 | 0.46 | -32.35 | 3.4 | -22.73 | 0.08 | 0.0 | 18.3 | 0.0 | 0 | 0 | 0 | 0 | -3.81 | 0 | -3.81 | 0 | -1.52 | 0 | -5.33 | 0 | 0.31 | -1.76 |
2019 (6) | 4.91 | 4.91 | 6.19 | 6.72 | 0 | 0 | 0 | 0 | 21.33 | -10.45 | -1.04 | 0 | 5.35 | -12.3 | 25.08 | -2.06 | 5.54 | -25.84 | 0.68 | -35.24 | 4.4 | 0.23 | 0.08 | 33.33 | 18.3 | 0.33 | 0 | 0 | 0 | 0 | -4.16 | 0 | -4.16 | 0 | -1.63 | 0 | -5.79 | 0 | 0.32 | 2.63 |
2018 (5) | 4.68 | 38.05 | 5.8 | -20.87 | 1.0 | 66.67 | 0 | 0 | 23.82 | 0.46 | 0.56 | 0 | 6.1 | -9.23 | 25.61 | -9.65 | 7.47 | 9.05 | 1.05 | -34.78 | 4.39 | -10.41 | 0.06 | 0.0 | 18.24 | 0.0 | 0 | 0 | 0 | 0 | -3.1 | 0 | -3.1 | 0 | -1.22 | 0 | -4.32 | 0 | 0.31 | 6.38 |
2017 (4) | 3.39 | -25.17 | 7.33 | -4.81 | 0.6 | -76.92 | 0 | 0 | 23.71 | -0.75 | -1.03 | 0 | 6.72 | 5.0 | 28.34 | 5.8 | 6.85 | -23.21 | 1.61 | 0 | 4.9 | -5.77 | 0.06 | -14.29 | 18.24 | 0.0 | 0 | 0 | 0 | 0 | -3.65 | 0 | -3.65 | 0 | -0.99 | 0 | -4.64 | 0 | 0.29 | -1.29 |
2016 (3) | 4.53 | -8.67 | 7.7 | -21.67 | 2.6 | 0 | 0 | 0 | 23.89 | -0.25 | -5.71 | 0 | 6.4 | 0.16 | 26.79 | 0.41 | 8.92 | -17.1 | 0 | 0 | 5.2 | -50.48 | 0.07 | -50.0 | 18.24 | 0.0 | 0 | 0 | 0 | 0 | -5.74 | 0 | -5.74 | 0 | -0.91 | 0 | -6.65 | 0 | 0.29 | 11.77 |
2015 (2) | 4.96 | 31.22 | 9.83 | -25.76 | 0 | 0 | 0 | 0 | 23.95 | -13.94 | -4.2 | 0 | 6.39 | -14.11 | 26.68 | -0.2 | 10.76 | -6.6 | 0 | 0 | 10.5 | 19.32 | 0.14 | 180.0 | 18.24 | 0.05 | 1.86 | -7.46 | 0.9 | 0.0 | -4.22 | 0 | -1.47 | 0 | 0.06 | -91.3 | -4.16 | 0 | 0.26 | 3.34 |
2014 (1) | 3.78 | 4.42 | 13.24 | 4.42 | 0.2 | 0 | 0 | 0 | 27.83 | 12.08 | -1.01 | 0 | 7.44 | 18.66 | 26.73 | 5.87 | 11.52 | 11.95 | 0 | 0 | 8.8 | 12.82 | 0.05 | -16.67 | 18.23 | 0.05 | 2.01 | 0.0 | 0.9 | 0.0 | -0.15 | 0 | 2.75 | -27.25 | 0.69 | 762.5 | 0.54 | -43.16 | 0.26 | 1.36 |
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) | 5.64 | 4.44 | -10.19 | 3.47 | -30.18 | -4.93 | 1.32 | 0.0 | 13100.0 | 0 | 0 | 0 | 8.44 | 2.8 | 35.91 | 0.49 | -40.96 | 268.97 | 8.7 | 0.12 | 27.19 | 28.36 | -7.16 | 8.29 | 8.7 | 9.99 | 18.69 | 0.12 | -14.29 | -36.84 | 15.33 | 21.19 | 20.71 | 0.05 | 25.0 | 0.0 | 21.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 125.64 | 102.16 | 0.1 | 125.64 | 102.16 | -0.76 | 37.19 | 42.86 | -0.66 | 58.75 | 88.94 | 0.25 | 0.1 | 3.69 |
24Q2 (19) | 5.4 | -5.92 | -17.81 | 4.97 | 70.21 | 6.88 | 1.32 | 0.0 | 6500.0 | 0 | 0 | 0 | 8.21 | 14.35 | 34.15 | 0.83 | 48.21 | 225.76 | 8.69 | 7.28 | 30.68 | 30.54 | -0.6 | 27.46 | 7.91 | 17.19 | -0.63 | 0.14 | -12.5 | -26.32 | 12.65 | -11.72 | -2.39 | 0.04 | 0.0 | -20.0 | 21.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.39 | 90.76 | 91.01 | -0.39 | 90.76 | 91.01 | -1.21 | 8.33 | 36.98 | -1.6 | 71.12 | 74.44 | 0.25 | -2.7 | 3.29 |
24Q1 (18) | 5.74 | 25.6 | 21.35 | 2.92 | -18.21 | -49.22 | 1.32 | 13100.0 | 0 | 0 | 0 | 0 | 7.18 | 4.82 | 13.07 | 0.56 | 500.0 | 190.32 | 8.1 | 9.91 | 11.11 | 30.73 | 6.44 | 24.89 | 6.75 | 0.9 | -26.23 | 0.16 | -11.11 | -23.81 | 14.33 | 7.5 | 39.8 | 0.04 | 0.0 | -33.33 | 21.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.22 | 11.72 | -14.99 | -4.22 | 11.72 | -14.99 | -1.32 | 27.47 | 9.59 | -5.54 | 16.06 | -7.99 | 0.26 | 7.06 | 7.44 |
23Q4 (17) | 4.57 | -27.23 | -6.73 | 3.57 | -2.19 | -51.23 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 6.85 | 10.31 | -7.93 | -0.14 | 51.72 | 0.0 | 7.37 | 7.75 | -7.18 | 28.87 | 10.24 | 11.15 | 6.69 | -8.73 | -31.87 | 0.18 | -5.26 | -21.74 | 13.33 | 4.96 | -2.63 | 0.04 | -20.0 | -33.33 | 21.3 | 0.0 | 16.39 | 0 | 0 | 0 | 0 | 0 | 0 | -4.78 | -3.02 | -56.72 | -4.78 | -3.02 | -56.72 | -1.82 | -36.84 | -22.15 | -6.6 | -10.55 | -45.37 | 0.24 | -0.56 | -22.2 |
23Q3 (16) | 6.28 | -4.41 | 35.64 | 3.65 | -21.51 | -61.62 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 6.21 | 1.47 | -20.79 | -0.29 | 56.06 | -422.22 | 6.84 | 2.86 | -22.45 | 26.19 | 9.28 | -7.66 | 7.33 | -7.91 | -32.38 | 0.19 | 0.0 | -20.83 | 12.7 | -2.01 | 27.0 | 0.05 | 0.0 | 0.0 | 21.3 | 0.0 | 16.39 | 0 | 0 | 0 | 0 | 0 | 0 | -4.64 | -6.91 | -57.82 | -4.64 | -6.91 | -57.82 | -1.33 | 30.73 | 5.67 | -5.97 | 4.63 | -37.24 | 0.24 | -0.29 | -20.05 |
23Q2 (15) | 6.57 | 38.9 | 17.32 | 4.65 | -19.13 | -52.94 | 0.02 | 0 | 0 | 0 | 0 | 0 | 6.12 | -3.62 | -23.5 | -0.66 | -6.45 | -833.33 | 6.65 | -8.78 | -25.53 | 23.96 | -2.6 | -15.36 | 7.96 | -13.01 | -22.72 | 0.19 | -9.52 | -26.92 | 12.96 | 26.44 | 18.36 | 0.05 | -16.67 | -16.67 | 21.3 | 0.0 | 16.39 | 0 | 0 | 0 | 0 | 0 | 0 | -4.34 | -18.26 | -43.23 | -4.34 | -18.26 | -43.23 | -1.92 | -31.51 | -27.15 | -6.26 | -22.03 | -37.89 | 0.24 | 1.21 | -21.13 |
23Q1 (14) | 4.73 | -3.47 | -14.93 | 5.75 | -21.45 | -22.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.35 | -14.65 | -12.89 | -0.62 | -342.86 | -616.67 | 7.29 | -8.19 | -11.53 | 24.60 | -5.27 | -6.84 | 9.15 | -6.82 | -1.29 | 0.21 | -8.7 | -25.0 | 10.25 | -25.13 | 40.99 | 0.06 | 0.0 | 0.0 | 21.3 | 16.39 | 16.39 | 0 | 0 | 0 | 0 | 0 | 0 | -3.67 | -20.33 | -17.63 | -3.67 | -20.33 | -17.63 | -1.46 | 2.01 | -18.7 | -5.13 | -13.0 | -17.93 | 0.24 | -22.48 | -23.29 |
22Q4 (13) | 4.9 | 5.83 | -27.62 | 7.32 | -23.03 | 0.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.44 | -5.1 | -6.65 | -0.14 | -255.56 | -187.5 | 7.94 | -9.98 | -7.13 | 25.97 | -8.42 | -6.74 | 9.82 | -9.41 | 33.79 | 0.23 | -4.17 | -28.12 | 13.69 | 36.9 | 136.03 | 0.06 | 20.0 | 0.0 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.05 | -3.74 | 5.86 | -3.05 | -3.74 | 5.86 | -1.49 | -5.67 | 12.87 | -4.54 | -4.37 | 8.28 | 0.31 | 2.19 | -1.04 |
22Q3 (12) | 4.63 | -17.32 | -28.88 | 9.51 | -3.74 | 73.54 | 0 | 0 | 0 | 0 | 0 | 0 | 7.84 | -2.0 | -5.31 | 0.09 | 0.0 | -62.5 | 8.82 | -1.23 | 2.56 | 28.36 | 0.17 | -5.69 | 10.84 | 5.24 | 82.18 | 0.24 | -7.69 | -31.43 | 10.0 | -8.68 | 56.25 | 0.05 | -16.67 | -28.57 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.94 | 2.97 | 12.76 | -2.94 | 2.97 | 12.76 | -1.41 | 6.62 | 22.95 | -4.35 | 4.19 | 16.35 | 0.30 | -1.64 | -3.08 |
22Q2 (11) | 5.6 | 0.72 | -13.98 | 9.88 | 32.8 | 84.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | 8.0 | 9.74 | 4.44 | 0.09 | -25.0 | -25.0 | 8.93 | 8.37 | 13.32 | 28.31 | 7.21 | -8.31 | 10.3 | 11.11 | 69.97 | 0.26 | -7.14 | -31.58 | 10.95 | 50.62 | 102.78 | 0.06 | 0.0 | -14.29 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.03 | 2.88 | 16.07 | -3.03 | 2.88 | 16.07 | -1.51 | -22.76 | 14.2 | -4.54 | -4.37 | 15.46 | 0.31 | -1.56 | -1.43 |
22Q1 (10) | 5.56 | -17.87 | -11.04 | 7.44 | 2.06 | 10.22 | 1.4 | 133.33 | 0 | 0 | 0 | 0 | 7.29 | -8.53 | 7.36 | 0.12 | -25.0 | 50.0 | 8.24 | -3.63 | 23.54 | 26.41 | -5.17 | -7.54 | 9.27 | 26.29 | 56.06 | 0.28 | -12.5 | -34.88 | 7.27 | 25.34 | 113.82 | 0.06 | 0.0 | -25.0 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.12 | 3.7 | 16.35 | -3.12 | 3.7 | 16.35 | -1.23 | 28.07 | 25.9 | -4.35 | 12.12 | 19.29 | 0.31 | 0.0 | 0.44 |
21Q4 (9) | 6.77 | 3.99 | -0.73 | 7.29 | 33.03 | 16.27 | 0.6 | 0 | 0 | 0 | 0 | 0 | 7.97 | -3.74 | 35.78 | 0.16 | -33.33 | 500.0 | 8.55 | -0.58 | 48.44 | 27.85 | -7.38 | 4.87 | 7.34 | 23.36 | 26.12 | 0.32 | -8.57 | -30.43 | 5.8 | -9.38 | 70.59 | 0.06 | -14.29 | -25.0 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.24 | 3.86 | 14.96 | -3.24 | 3.86 | 14.96 | -1.71 | 6.56 | -12.5 | -4.95 | 4.81 | 7.13 | 0.31 | 0.09 | -0.6 |
21Q3 (8) | 6.51 | 0.0 | 4.16 | 5.48 | 2.24 | -16.34 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 8.09 | 59.23 | 0.24 | 100.0 | 242.86 | 8.6 | 9.14 | 66.34 | 30.07 | -2.62 | 23.77 | 5.95 | -1.82 | 0.85 | 0.35 | -7.89 | -35.19 | 6.4 | 18.52 | 68.42 | 0.07 | 0.0 | -12.5 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.37 | 6.65 | 10.61 | -3.37 | 6.65 | 10.61 | -1.83 | -3.98 | -2.81 | -5.2 | 3.17 | 6.31 | 0.31 | 0.04 | 0.52 |
21Q2 (7) | 6.51 | 4.16 | 14.41 | 5.36 | -20.59 | -16.64 | 0 | 0 | 0 | 0 | 0 | 0 | 7.66 | 12.81 | 39.53 | 0.12 | 50.0 | -65.71 | 7.88 | 18.14 | 36.33 | 30.88 | 8.1 | 0 | 6.06 | 2.02 | 3.77 | 0.38 | -11.63 | -34.48 | 5.4 | 58.82 | 28.57 | 0.07 | -12.5 | 0.0 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.61 | 3.22 | 5.99 | -3.61 | 3.22 | 5.99 | -1.76 | -6.02 | 13.3 | -5.37 | 0.37 | 8.52 | 0.31 | 0.31 | 0.45 |
21Q1 (6) | 6.25 | -8.36 | 20.89 | 6.75 | 7.66 | 6.97 | 0 | 0 | 0 | 0 | 0 | 0 | 6.79 | 15.67 | 32.36 | 0.08 | 300.0 | 260.0 | 6.67 | 15.8 | 29.51 | 28.57 | 7.57 | 0 | 5.94 | 2.06 | 10.82 | 0.43 | -6.52 | -31.75 | 3.4 | 0.0 | -26.09 | 0.08 | 0.0 | 14.29 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.73 | 2.1 | 11.4 | -3.73 | 2.1 | 11.4 | -1.66 | -9.21 | 8.79 | -5.39 | -1.13 | 10.61 | 0.31 | -1.03 | -1.62 |
20Q4 (5) | 6.82 | 9.12 | 38.9 | 6.27 | -4.27 | 1.29 | 0 | 0 | 0 | 0 | 0 | 0 | 5.87 | 12.88 | 7.51 | -0.04 | -157.14 | 93.55 | 5.76 | 11.41 | 7.66 | 26.56 | 9.31 | 0 | 5.82 | -1.36 | 5.05 | 0.46 | -14.81 | -32.35 | 3.4 | -10.53 | -22.73 | 0.08 | 0.0 | 0.0 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.81 | -1.06 | 8.41 | -3.81 | -1.06 | 8.41 | -1.52 | 14.61 | 6.75 | -5.33 | 3.96 | 7.94 | 0.31 | 1.21 | -1.76 |
20Q3 (4) | 6.25 | 9.84 | 0.0 | 6.55 | 1.87 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.2 | -5.28 | 0.0 | 0.07 | -80.0 | 0.0 | 5.17 | -10.55 | 0.0 | 24.30 | 0 | 0.0 | 5.9 | 1.03 | 0.0 | 0.54 | -6.9 | 0.0 | 3.8 | -9.52 | 0.0 | 0.08 | 14.29 | 0.0 | 18.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -3.77 | 1.82 | 0.0 | -3.77 | 1.82 | 0.0 | -1.78 | 12.32 | 0.0 | -5.55 | 5.45 | 0.0 | 0.31 | -0.03 | 0.0 |