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) | 5.6 | 12.22 | 0 | 0 | 2.52 | 135.51 | 0 | 0 | 10.38 | -10.82 | 0.84 | -31.15 | 2.92 | -3.63 | 28.13 | 8.07 | 1.3 | 13.04 | 0 | 0 | 0 | 0 | 0.21 | -4.55 | 3.36 | 3.07 | 0.6 | 25.0 | 0.25 | -32.43 | 1.47 | -2.65 | 2.33 | -1.69 | -0.35 | 0 | 1.12 | -11.11 | 0.00 | 0 |
2022 (9) | 4.99 | 89.02 | 0 | 0 | 1.07 | 2040.0 | 0 | 0 | 11.64 | 18.41 | 1.22 | 205.0 | 3.03 | 15.65 | 26.03 | -2.33 | 1.15 | 6.48 | 0 | 0 | 1.81 | -2.69 | 0.22 | 57.14 | 3.26 | 6.54 | 0.48 | 9.09 | 0.37 | 12.12 | 1.51 | 109.72 | 2.37 | 59.06 | -0.25 | 0 | 1.26 | 260.0 | 0.00 | 0 |
2021 (8) | 2.64 | -5.71 | 0.05 | 0 | 0.05 | 0 | 0 | 0 | 9.83 | 30.2 | 0.4 | 207.69 | 2.62 | 30.35 | 26.65 | 0.11 | 1.08 | 35.0 | 0 | 0 | 1.86 | 78.85 | 0.14 | -6.67 | 3.06 | 0.33 | 0.44 | 2.33 | 0.33 | 17.86 | 0.72 | 35.85 | 1.49 | 20.16 | -0.37 | 0 | 0.35 | 75.0 | 0.00 | 0 |
2020 (7) | 2.8 | 35.27 | 0 | 0 | 0 | 0 | 0 | 0 | 7.55 | 9.58 | 0.13 | 0 | 2.01 | -4.74 | 26.62 | -13.07 | 0.8 | 3.9 | 0 | 0 | 1.04 | 0 | 0.15 | 25.0 | 3.05 | 0.0 | 0.43 | 0.0 | 0.28 | 0.0 | 0.53 | 32.5 | 1.24 | 11.71 | -0.33 | 0 | 0.2 | 1900.0 | 0.00 | 0 |
2019 (6) | 2.07 | -20.69 | 0 | 0 | 0 | 0 | 0 | 0 | 6.89 | -6.77 | -0.09 | 0 | 2.11 | 8.76 | 30.62 | 16.66 | 0.77 | 8.45 | 0 | 0 | 0 | 0 | 0.12 | 9.09 | 3.05 | 2.69 | 0.43 | 7.5 | 0.28 | -17.65 | 0.4 | -41.18 | 1.11 | -21.83 | -0.39 | 0 | 0.01 | -97.5 | 0.00 | 0 |
2018 (5) | 2.61 | 17.04 | 0 | 0 | 0 | 0 | 0 | 0 | 7.39 | -4.15 | 0.22 | -54.17 | 1.94 | -13.78 | 26.25 | -10.04 | 0.71 | -4.05 | 0 | 0 | 0 | 0 | 0.11 | -31.25 | 2.97 | 19.28 | 0.4 | 14.29 | 0.34 | 161.54 | 0.68 | -45.6 | 1.42 | -17.92 | -0.28 | 0 | 0.4 | -61.54 | 0.00 | 0 |
2017 (4) | 2.23 | -11.16 | 0 | 0 | 0.64 | 0.0 | 0 | 0 | 7.71 | -11.89 | 0.48 | -17.24 | 2.25 | 16.58 | 29.18 | 32.31 | 0.74 | 10.45 | 0.03 | -25.0 | 0 | 0 | 0.16 | 23.08 | 2.49 | 0.0 | 0.35 | 16.67 | 0.13 | 0 | 1.25 | -13.79 | 1.73 | -1.14 | -0.21 | 0 | 1.04 | -21.21 | 0.00 | 0 |
2016 (3) | 2.51 | 32.8 | 0 | 0 | 0.64 | 0 | 0 | 0 | 8.75 | 6.19 | 0.58 | -26.58 | 1.93 | -13.45 | 22.06 | -18.5 | 0.67 | -46.4 | 0.04 | 0 | 0 | 0 | 0.13 | -13.33 | 2.49 | 0.0 | 0.3 | 36.36 | 0 | 0 | 1.45 | 0.0 | 1.75 | 4.79 | -0.13 | 0 | 1.32 | -13.73 | 0.00 | 0 |
2015 (2) | 1.89 | 7.39 | 0 | 0 | 0 | 0 | 0 | 0 | 8.24 | 16.38 | 0.79 | 31.67 | 2.23 | 17.99 | 27.06 | 1.38 | 1.25 | 45.35 | 0 | 0 | 0.63 | 0 | 0.15 | 114.29 | 2.49 | 16.9 | 0.22 | 37.5 | 0 | 0 | 1.45 | 27.19 | 1.67 | 27.48 | 0.08 | 100.0 | 1.53 | 29.66 | 0.00 | 0 |
2014 (1) | 1.76 | 12.82 | 0.17 | 21.43 | 0 | 0 | 0 | 0 | 7.08 | 15.69 | 0.6 | 87.5 | 1.89 | 12.5 | 26.69 | -2.75 | 0.86 | 2.38 | 0 | 0 | 0 | 0 | 0.07 | 600.0 | 2.13 | 4.93 | 0.16 | 23.08 | 0.01 | 0 | 1.14 | 44.3 | 1.31 | 42.39 | 0.04 | 0 | 1.18 | 51.28 | 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) | 4.58 | -5.37 | -10.55 | 0 | 0 | 0 | 0.09 | -92.37 | -96.48 | 0 | 0 | 0 | 3.57 | 15.91 | 17.82 | 0.2 | 17.65 | -48.72 | 3.69 | 6.03 | 8.85 | 30.20 | 1.35 | -6.74 | 1.53 | -2.55 | 37.84 | 0 | 0 | 0 | 0.94 | -1.05 | 0 | 0.35 | -7.89 | 94.44 | 4.04 | 11.91 | 21.69 | 0.68 | 0.0 | 13.33 | 0.35 | 0.0 | 40.0 | 1.12 | 21.74 | -15.15 | 2.16 | 10.2 | -0.46 | -0.09 | 50.0 | 65.38 | 1.03 | 39.19 | -2.83 | 0.01 | -2.73 | 474.52 |
24Q2 (19) | 4.84 | -4.72 | -11.36 | 0 | 0 | 0 | 1.18 | 0.0 | -54.26 | 0 | 0 | 0 | 3.08 | 4.05 | 27.27 | 0.17 | -32.0 | -5.56 | 3.48 | 4.5 | 12.99 | 29.79 | -1.4 | -0.07 | 1.57 | 7.53 | 63.54 | 0 | 0 | 0 | 0.95 | 9400.0 | 0 | 0.38 | 11.76 | 90.0 | 3.61 | 0.28 | 9.06 | 0.68 | 13.33 | 13.33 | 0.35 | 40.0 | 40.0 | 0.92 | -48.02 | -1.08 | 1.96 | -25.19 | 9.5 | -0.18 | 21.74 | 47.06 | 0.74 | -51.95 | 25.42 | 0.01 | 46.42 | 455.29 |
24Q1 (18) | 5.08 | -9.29 | 14.41 | 0 | 0 | 0 | 1.18 | -53.17 | -59.17 | 0 | 0 | 0 | 2.96 | 13.41 | 27.59 | 0.25 | 66.67 | 108.33 | 3.33 | 14.04 | 13.65 | 30.22 | 7.42 | 16.13 | 1.46 | 12.31 | 46.0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 0.34 | 61.9 | 54.55 | 3.6 | 7.14 | 10.43 | 0.6 | 0.0 | 25.0 | 0.25 | 0.0 | -32.43 | 1.77 | 20.41 | 7.93 | 2.62 | 12.45 | 5.22 | -0.23 | 34.29 | 4.17 | 1.54 | 37.5 | 10.0 | 0.00 | 315.47 | 0 |
23Q4 (17) | 5.6 | 9.38 | 12.22 | 0 | 0 | 0 | 2.52 | -1.56 | 135.51 | 0 | 0 | 0 | 2.61 | -13.86 | -3.33 | 0.15 | -61.54 | -28.57 | 2.92 | -13.86 | -3.63 | 28.13 | -13.12 | 7.97 | 1.3 | 17.12 | 13.04 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.21 | 16.67 | -4.55 | 3.36 | 1.2 | 3.07 | 0.6 | 0.0 | 25.0 | 0.25 | 0.0 | -32.43 | 1.47 | 11.36 | -2.65 | 2.33 | 7.37 | -1.69 | -0.35 | -34.62 | -40.0 | 1.12 | 5.66 | -11.11 | 0.00 | -2.91 | 0 |
23Q3 (16) | 5.12 | -6.23 | -4.66 | 0 | 0 | 0 | 2.56 | -0.78 | 141.51 | 0 | 0 | 0 | 3.03 | 25.21 | 4.84 | 0.39 | 116.67 | -2.5 | 3.39 | 10.06 | -1.17 | 32.38 | 8.59 | 5.54 | 1.11 | 15.62 | 2.78 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.18 | -10.0 | -14.29 | 3.32 | 0.3 | 2.47 | 0.6 | 0.0 | 25.0 | 0.25 | 0.0 | -32.43 | 1.32 | 41.94 | 1.54 | 2.17 | 21.23 | 0.46 | -0.26 | 23.53 | -52.94 | 1.06 | 79.66 | -6.19 | 0.00 | -5.99 | 0 |
23Q2 (15) | 5.46 | 22.97 | 20.0 | 0 | 0 | 0 | 2.58 | -10.73 | 0 | 0 | 0 | 0 | 2.42 | 4.31 | -27.76 | 0.18 | 50.0 | -43.75 | 3.08 | 5.12 | -24.51 | 29.82 | 14.58 | -20.2 | 0.96 | -4.0 | -12.73 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.2 | -9.09 | -9.09 | 3.31 | 1.53 | 2.16 | 0.6 | 25.0 | 25.0 | 0.25 | -32.43 | -32.43 | 0.93 | -43.29 | 3.33 | 1.79 | -28.11 | 2.29 | -0.34 | -41.67 | -36.0 | 0.59 | -57.86 | -9.23 | 0.00 | 0 | 0 |
23Q1 (14) | 4.44 | -11.02 | 3.74 | 0 | 0 | 0 | 2.89 | 170.09 | 0 | 0 | 0 | 0 | 2.32 | -14.07 | -13.75 | 0.12 | -42.86 | -58.62 | 2.93 | -3.3 | -6.39 | 26.02 | -0.12 | -12.54 | 1.0 | -13.04 | -18.03 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.22 | 0.0 | -8.33 | 3.26 | 0.0 | 0.62 | 0.48 | 0.0 | 9.09 | 0.37 | 0.0 | 12.12 | 1.64 | 8.61 | 64.0 | 2.49 | 5.06 | 40.68 | -0.24 | 4.0 | -20.0 | 1.4 | 11.11 | 75.0 | 0.00 | 0 | 0 |
22Q4 (13) | 4.99 | -7.08 | 89.02 | 0 | 0 | -100.0 | 1.07 | 0.94 | 2040.0 | 0 | 0 | 0 | 2.7 | -6.57 | 20.0 | 0.21 | -47.5 | 425.0 | 3.03 | -11.66 | 15.65 | 26.05 | -15.08 | -2.35 | 1.15 | 6.48 | 6.48 | 0 | 0 | 0 | 1.81 | -5.73 | -2.69 | 0.22 | 4.76 | 57.14 | 3.26 | 0.62 | 6.54 | 0.48 | 0.0 | 9.09 | 0.37 | 0.0 | 12.12 | 1.51 | 16.15 | 109.72 | 2.37 | 9.72 | 59.06 | -0.25 | -47.06 | 32.43 | 1.26 | 11.5 | 260.0 | 0.00 | 0 | 0 |
22Q3 (12) | 5.37 | 18.02 | 118.29 | 0 | 0 | -100.0 | 1.06 | 0 | 2020.0 | 0 | 0 | 0 | 2.89 | -13.73 | 9.89 | 0.4 | 25.0 | 233.33 | 3.43 | -15.93 | 9.94 | 30.68 | -17.89 | -7.67 | 1.08 | -1.82 | 22.73 | 0 | 0 | 0 | 1.92 | -35.35 | 2.13 | 0.21 | -4.55 | 61.54 | 3.24 | 0.0 | 5.88 | 0.48 | 0.0 | 9.09 | 0.37 | 0.0 | 12.12 | 1.3 | 44.44 | 91.18 | 2.16 | 23.43 | 48.97 | -0.17 | 32.0 | 57.5 | 1.13 | 73.85 | 303.57 | 0.00 | 0 | 0 |
22Q2 (11) | 4.55 | 6.31 | 88.02 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.35 | 24.54 | 13.56 | 0.32 | 10.34 | 39.13 | 4.08 | 30.35 | 30.77 | 37.36 | 25.58 | 3.23 | 1.1 | -9.84 | 30.95 | 0 | 0 | 0 | 2.97 | 0.34 | 57.14 | 0.22 | -8.33 | 57.14 | 3.24 | 0.0 | 5.88 | 0.48 | 9.09 | 11.63 | 0.37 | 12.12 | 32.14 | 0.9 | -10.0 | 16.88 | 1.75 | -1.13 | 18.24 | -0.25 | -25.0 | 37.5 | 0.65 | -18.75 | 75.68 | 0.00 | 0 | 0 |
22Q1 (10) | 4.28 | 62.12 | 73.98 | 0 | -100.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.69 | 19.56 | 35.18 | 0.29 | 625.0 | 2800.0 | 3.13 | 19.47 | 39.11 | 29.75 | 11.52 | 6.05 | 1.22 | 12.96 | 38.64 | 0 | 0 | 0 | 2.96 | 59.14 | 55.79 | 0.24 | 71.43 | 60.0 | 3.24 | 5.88 | 6.23 | 0.44 | 0.0 | 2.33 | 0.33 | 0.0 | 17.86 | 1.0 | 38.89 | 85.19 | 1.77 | 18.79 | 41.6 | -0.2 | 45.95 | 44.44 | 0.8 | 128.57 | 344.44 | 0.00 | 0 | 0 |
21Q4 (9) | 2.64 | 7.32 | -5.71 | 0.05 | -50.0 | 0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 2.25 | -14.45 | 23.63 | 0.04 | -66.67 | 166.67 | 2.62 | -16.03 | 30.35 | 26.68 | -19.7 | 0.08 | 1.08 | 22.73 | 35.0 | 0 | 0 | 0 | 1.86 | -1.06 | 78.85 | 0.14 | 7.69 | -6.67 | 3.06 | 0.0 | 0.33 | 0.44 | 0.0 | 2.33 | 0.33 | 0.0 | 17.86 | 0.72 | 5.88 | 35.85 | 1.49 | 2.76 | 20.16 | -0.37 | 7.5 | -12.12 | 0.35 | 25.0 | 75.0 | 0.00 | 0 | 0 |
21Q3 (8) | 2.46 | 1.65 | -21.9 | 0.1 | 0 | -68.75 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 2.63 | -10.85 | 41.4 | 0.12 | -47.83 | 700.0 | 3.12 | 0.0 | 56.0 | 33.23 | -8.2 | 25.93 | 0.88 | 4.76 | 17.33 | 0 | 0 | 0 | 1.88 | -0.53 | 80.77 | 0.13 | -7.14 | 44.44 | 3.06 | 0.0 | 0.33 | 0.44 | 2.33 | 2.33 | 0.33 | 17.86 | 17.86 | 0.68 | -11.69 | 13.33 | 1.45 | -2.03 | 10.69 | -0.4 | 0.0 | 2.44 | 0.28 | -24.32 | 47.37 | 0.00 | 0 | 0 |
21Q2 (7) | 2.42 | -1.63 | -1.22 | 0 | 0 | -100.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 2.95 | 48.24 | 25.53 | 0.23 | 2200.0 | -14.81 | 3.12 | 38.67 | 34.48 | 36.19 | 29.01 | 0 | 0.84 | -4.55 | 16.67 | 0 | 0 | 0 | 1.89 | -0.53 | 0 | 0.14 | -6.67 | 40.0 | 3.06 | 0.33 | 0.33 | 0.43 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.77 | 42.59 | 26.23 | 1.48 | 18.4 | 12.12 | -0.4 | -11.11 | 16.67 | 0.37 | 105.56 | 184.62 | 0.00 | 0 | 0 |
21Q1 (6) | 2.46 | -12.14 | 9.33 | 0 | 0 | -100.0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 1.99 | 9.34 | 31.79 | 0.01 | 116.67 | 116.67 | 2.25 | 11.94 | 17.8 | 28.05 | 5.24 | 0 | 0.88 | 10.0 | 3.53 | 0 | 0 | 0 | 1.9 | 82.69 | 0 | 0.15 | 0.0 | 36.36 | 3.05 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.54 | 1.89 | 54.29 | 1.25 | 0.81 | 17.92 | -0.36 | -9.09 | 16.28 | 0.18 | -10.0 | 325.0 | 0.00 | 0 | 0 |
20Q4 (5) | 2.8 | -11.11 | 35.27 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.82 | -2.15 | -2.15 | -0.06 | -200.0 | 0 | 2.01 | 0.5 | -4.74 | 26.66 | 1.03 | 0 | 0.8 | 6.67 | 3.9 | 0 | 0 | 0 | 1.04 | 0.0 | 0 | 0.15 | 66.67 | 25.0 | 3.05 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.53 | -11.67 | 32.5 | 1.24 | -5.34 | 11.71 | -0.33 | 19.51 | 15.38 | 0.2 | 5.26 | 1900.0 | 0.00 | 0 | 0 |
20Q3 (4) | 3.15 | 28.57 | 0.0 | 0.32 | -13.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.86 | -20.85 | 0.0 | -0.02 | -107.41 | 0.0 | 2.0 | -13.79 | 0.0 | 26.39 | 0 | 0.0 | 0.75 | 4.17 | 0.0 | 0 | 0 | 0.0 | 1.04 | 0 | 0.0 | 0.09 | -10.0 | 0.0 | 3.05 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.6 | -1.64 | 0.0 | 1.31 | -0.76 | 0.0 | -0.41 | 14.58 | 0.0 | 0.19 | 46.15 | 0.0 | 0.00 | 0 | 0.0 |