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) | 0.41 | 28.12 | 0 | 0 | 0.04 | 0.0 | 0 | 0 | 1.78 | -16.04 | -0.3 | 0 | 0.26 | -25.71 | 14.61 | -11.52 | 1.68 | -3.45 | 0 | 0 | 0.13 | -23.53 | 0 | 0 | 4.4 | 0.0 | 0 | 0 | 0 | 0 | -0.46 | 0 | -0.46 | 0 | -0.22 | 0 | -0.68 | 0 | 0.00 | 0 |
2022 (9) | 0.32 | -33.33 | 0 | 0 | 0.04 | 0.0 | 0 | 0 | 2.12 | 3.92 | -0.35 | 0 | 0.35 | 12.9 | 16.51 | 8.64 | 1.74 | -7.94 | 0 | 0 | 0.17 | -19.05 | 0 | 0 | 4.4 | 0.0 | 0 | 0 | 0 | 0 | -0.34 | 0 | -0.34 | 0 | -0.2 | 0 | -0.54 | 0 | 0.00 | 0 |
2021 (8) | 0.48 | 11.63 | 0.12 | -69.23 | 0.04 | 0.0 | 0 | 0 | 2.04 | 14.61 | -0.34 | 0 | 0.31 | 40.91 | 15.20 | 22.95 | 1.89 | -4.55 | 0 | 0 | 0.21 | -16.0 | 0 | 0 | 4.4 | -6.38 | 0 | 0 | 0 | 0 | -0.33 | 0 | -0.33 | 0 | -0.22 | 0 | -0.55 | 0 | 0.00 | 0 |
2020 (7) | 0.43 | 19.44 | 0.39 | 254.55 | 0.04 | 0.0 | 0 | 0 | 1.78 | -29.37 | -0.28 | 0 | 0.22 | -38.89 | 12.36 | -13.48 | 1.98 | -5.26 | 0 | 0 | 0.25 | -16.67 | 0 | 0 | 4.7 | 0.0 | 0 | 0 | 0 | 0 | -0.26 | 0 | -0.26 | 0 | -0.21 | 0 | -0.47 | 0 | 0.00 | 0 |
2019 (6) | 0.36 | -28.0 | 0.11 | -62.07 | 0.04 | 0.0 | 0 | 0 | 2.52 | -8.36 | -0.21 | 0 | 0.36 | -2.7 | 14.29 | 6.18 | 2.09 | -2.34 | 0 | 0 | 0.3 | -11.76 | 0 | 0 | 4.7 | 0.0 | 0 | 0 | 0 | 0 | -0.2 | 0 | -0.2 | 0 | -0.24 | 0 | -0.44 | 0 | 0.00 | 0 |
2018 (5) | 0.5 | -46.24 | 0.29 | 0 | 0.04 | 0.0 | 0 | 0 | 2.75 | -6.14 | -0.24 | 0 | 0.37 | 0.0 | 13.45 | 6.55 | 2.14 | -4.04 | 0 | 0 | 0.34 | -10.53 | 0.01 | 0.0 | 4.7 | 0.0 | 0 | 0 | 0.12 | -65.71 | -0.23 | 0 | -0.11 | 0 | -0.16 | 0 | -0.39 | 0 | 0.00 | 0 |
2017 (4) | 0.93 | -1.06 | 0 | 0 | 0.04 | 0.0 | 0 | 0 | 2.93 | -12.01 | -0.2 | 0 | 0.37 | -19.57 | 12.63 | -8.58 | 2.23 | -3.46 | 0 | 0 | 0.38 | -9.52 | 0.01 | 0.0 | 4.7 | 0.0 | 0 | 0 | 0.35 | -27.08 | -0.22 | 0 | 0.12 | -65.71 | -0.11 | 0 | -0.33 | 0 | 0.00 | 0 |
2016 (3) | 0.94 | -40.13 | 0.21 | -55.32 | 0.04 | 0.0 | 0 | 0 | 3.33 | -14.4 | -0.26 | 0 | 0.46 | -24.59 | 13.81 | -11.91 | 2.31 | -6.48 | 0 | 0 | 0.42 | -10.64 | 0.01 | 0.0 | 4.7 | 0.0 | 0.1 | -85.71 | 0.48 | 0.0 | -0.23 | 0 | 0.35 | -39.66 | -0.09 | 0 | -0.32 | 0 | 0.00 | 0 |
2015 (2) | 1.57 | 141.54 | 0.47 | 6.82 | 0.04 | 0.0 | 0 | 0 | 3.89 | -22.66 | -0.6 | 0 | 0.61 | -29.89 | 15.68 | -9.34 | 2.47 | -10.51 | 0 | 0 | 0.47 | -7.84 | 0.01 | -50.0 | 4.7 | -4.08 | 0.7 | 0.0 | 0.48 | 0.0 | -0.6 | 0 | 0.58 | -50.85 | 0.14 | -33.33 | -0.46 | 0 | 0.00 | 0 |
2014 (1) | 0.65 | 22.64 | 0.44 | 0 | 0.04 | 0 | 0 | 0 | 5.03 | -8.21 | 0.01 | -91.67 | 0.87 | -8.42 | 17.30 | -0.23 | 2.76 | 7.81 | 0 | 0 | 0.51 | -7.27 | 0.02 | -33.33 | 4.9 | 0.0 | 0.7 | 2.94 | 0.48 | 0.0 | 0.01 | -93.33 | 1.18 | -9.92 | 0.21 | 200.0 | 0.22 | 0.0 | 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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24Q2 (20) | 0.46 | 6.98 | -8.0 | 0.09 | 0 | 0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.42 | -2.33 | -4.55 | -0.06 | -20.0 | 33.33 | 0.2 | 25.0 | 0.0 | 11.24 | 26.4 | 19.66 | 1.69 | 0.6 | 0.0 | 0 | 0 | 0 | 0.11 | -8.33 | -26.67 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.57 | -11.76 | -62.86 | -0.57 | -11.76 | -62.86 | -0.19 | 5.0 | 20.83 | -0.76 | -7.04 | -28.81 | 0.00 | 0 | 0 |
24Q1 (19) | 0.43 | 4.88 | 16.22 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.43 | -27.12 | 4.88 | -0.05 | -150.0 | 50.0 | 0.16 | -38.46 | -5.88 | 8.89 | -39.15 | 7.19 | 1.68 | 0.0 | -2.89 | 0 | 0 | 0 | 0.12 | -7.69 | -25.0 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.51 | -10.87 | -15.91 | -0.51 | -10.87 | -15.91 | -0.2 | 9.09 | -5.26 | -0.71 | -4.41 | -12.7 | 0.00 | 0 | 0 |
23Q4 (18) | 0.41 | -4.65 | 28.12 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.59 | 73.53 | -23.38 | -0.02 | 77.78 | -133.33 | 0.26 | 85.71 | -25.71 | 14.61 | 104.49 | -11.52 | 1.68 | -4.55 | -3.45 | 0 | 0 | 0 | 0.13 | -7.14 | -23.53 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.46 | -4.55 | -35.29 | -0.46 | -4.55 | -35.29 | -0.22 | -10.0 | -10.0 | -0.68 | -6.25 | -25.93 | 0.00 | 0 | 0 |
23Q3 (17) | 0.43 | -14.0 | 126.32 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.34 | -22.73 | -33.33 | -0.09 | 0.0 | 18.18 | 0.14 | -30.0 | -39.13 | 7.14 | -23.93 | -32.92 | 1.76 | 4.14 | -4.35 | 0 | 0 | 0 | 0.14 | -6.67 | -22.22 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.44 | -25.71 | -7.32 | -0.44 | -25.71 | -7.32 | -0.2 | 16.67 | -11.11 | -0.64 | -8.47 | -8.47 | 0.00 | 0 | 0 |
23Q2 (16) | 0.5 | 35.14 | 8.7 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.44 | 7.32 | 22.22 | -0.09 | 10.0 | 57.14 | 0.2 | 17.65 | 33.33 | 9.39 | 13.23 | 28.33 | 1.69 | -2.31 | -8.15 | 0 | 0 | 0 | 0.15 | -6.25 | -21.05 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.35 | 20.45 | -12.9 | -0.35 | 20.45 | -12.9 | -0.24 | -26.32 | -26.32 | -0.59 | 6.35 | -18.0 | 0.00 | 0 | 0 |
23Q1 (15) | 0.37 | 15.62 | -28.85 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.41 | -46.75 | -14.58 | -0.1 | -266.67 | 0.0 | 0.17 | -51.43 | -10.53 | 8.29 | -49.77 | -11.84 | 1.73 | -0.57 | -8.47 | 0 | 0 | 0 | 0.16 | -5.88 | -20.0 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.44 | -29.41 | -2.33 | -0.44 | -29.41 | -2.33 | -0.19 | 5.0 | -18.75 | -0.63 | -16.67 | -6.78 | 0.00 | 0 | 0 |
22Q4 (14) | 0.32 | 68.42 | -33.33 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.77 | 50.98 | -4.94 | 0.06 | 154.55 | 200.0 | 0.35 | 52.17 | 12.9 | 16.51 | 55.05 | 8.11 | 1.74 | -5.43 | -7.94 | 0 | 0 | 0 | 0.17 | -5.56 | -19.05 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.34 | 17.07 | -3.03 | -0.34 | 17.07 | -3.03 | -0.2 | -11.11 | 9.09 | -0.54 | 8.47 | 1.82 | 0.00 | 0 | 0 |
22Q3 (13) | 0.19 | -58.7 | -44.12 | 0 | -100.0 | 0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.51 | 41.67 | 27.5 | -0.11 | 47.62 | -22.22 | 0.23 | 53.33 | 27.78 | 10.65 | 45.52 | 7.66 | 1.84 | 0.0 | -7.54 | 0 | 0 | 0 | 0.18 | -5.26 | -18.18 | 0 | 0 | 0 | 4.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.41 | -32.26 | -13.89 | -0.41 | -32.26 | -13.89 | -0.18 | 5.26 | 25.0 | -0.59 | -18.0 | 1.67 | 0.00 | 0 | 0 |
22Q2 (12) | 0.46 | -11.54 | 130.0 | 0.13 | 0.0 | 0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.36 | -25.0 | 9.09 | -0.21 | -110.0 | -23.53 | 0.15 | -21.05 | 50.0 | 7.32 | -22.21 | 35.37 | 1.84 | -2.65 | -7.07 | 0 | 0 | 0 | 0.19 | -5.0 | -17.39 | 0 | 0 | 0 | 4.4 | 0.0 | -6.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.31 | 27.91 | 41.51 | -0.31 | 27.91 | 41.51 | -0.19 | -18.75 | 20.83 | -0.5 | 15.25 | 35.06 | 0.00 | 0 | 0 |
22Q1 (11) | 0.52 | 8.33 | 136.36 | 0.13 | 8.33 | 0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.48 | -40.74 | -2.04 | -0.1 | -600.0 | 0.0 | 0.19 | -38.71 | -13.64 | 9.41 | -38.41 | -18.34 | 1.89 | 0.0 | -3.08 | 0 | 0 | 0 | 0.2 | -4.76 | -16.67 | 0 | 0 | 0 | 4.4 | 0.0 | -6.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.43 | -30.3 | -19.44 | -0.43 | -30.3 | -19.44 | -0.16 | 27.27 | 30.43 | -0.59 | -7.27 | 0.0 | 0.00 | 0 | 0 |
21Q4 (10) | 0.48 | 41.18 | 11.63 | 0.12 | 0 | -69.23 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.81 | 102.5 | 35.0 | 0.02 | 122.22 | 300.0 | 0.31 | 72.22 | 40.91 | 15.27 | 54.41 | 23.56 | 1.89 | -5.03 | -4.55 | 0 | 0 | 0 | 0.21 | -4.55 | -16.0 | 0 | 0 | 0 | 4.4 | 0.0 | -6.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.33 | 8.33 | -26.92 | -0.33 | 8.33 | -26.92 | -0.22 | 8.33 | -4.76 | -0.55 | 8.33 | -17.02 | 0.00 | 0 | 0 |
21Q3 (9) | 0.34 | 70.0 | 21.43 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.4 | 21.21 | -6.98 | -0.09 | 47.06 | -28.57 | 0.18 | 80.0 | 12.5 | 9.89 | 82.97 | 24.86 | 1.99 | 0.51 | -2.45 | 0 | 0 | 0 | 0.22 | -4.35 | -15.38 | 0 | 0 | 0 | 4.4 | -6.38 | -6.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.36 | 32.08 | -28.57 | -0.36 | 32.08 | -28.57 | -0.24 | 0.0 | 7.69 | -0.6 | 22.08 | -11.11 | 0.00 | 0 | 0 |
21Q2 (8) | 0.2 | -9.09 | -28.57 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | -32.65 | -15.38 | -0.17 | -70.0 | -183.33 | 0.1 | -54.55 | -47.37 | 5.41 | -53.07 | -41.39 | 1.98 | 1.54 | -2.46 | 0 | 0 | 0 | 0.23 | -4.17 | -17.86 | 0 | 0 | -100.0 | 4.7 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.53 | -47.22 | -152.38 | -0.53 | -47.22 | -152.38 | -0.24 | -4.35 | 20.0 | -0.77 | -30.51 | -50.98 | 0.00 | 0 | 0 |
21Q1 (7) | 0.22 | -48.84 | -42.11 | 0 | -100.0 | -100.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.49 | -18.33 | 36.11 | -0.1 | -900.0 | 28.57 | 0.22 | 0.0 | 69.23 | 11.52 | -6.81 | 0 | 1.95 | -1.52 | -5.8 | 0 | 0 | 0 | 0.24 | -4.0 | -17.24 | 0 | 0 | 0 | 4.7 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.36 | -38.46 | -2.86 | -0.36 | -38.46 | -2.86 | -0.23 | -9.52 | 14.81 | -0.59 | -25.53 | 4.84 | 0.00 | 0 | 0 |
20Q4 (6) | 0.43 | 53.57 | 19.44 | 0.39 | 0.0 | 254.55 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.6 | 39.53 | -28.57 | -0.01 | 85.71 | -133.33 | 0.22 | 37.5 | -38.89 | 12.36 | 56.04 | 0 | 1.98 | -2.94 | -5.26 | 0 | 0 | 0 | 0.25 | -3.85 | -16.67 | 0 | 0 | 0 | 4.7 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.26 | 7.14 | -30.0 | -0.26 | 7.14 | -30.0 | -0.21 | 19.23 | 12.5 | -0.47 | 12.96 | -6.82 | 0.00 | 0 | 0 |
20Q3 (5) | 0.28 | 0.0 | -50.88 | 0.39 | 178.57 | 30.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.43 | 10.26 | -8.51 | -0.07 | -16.67 | 30.0 | 0.16 | -15.79 | -20.0 | 7.92 | -14.12 | 0 | 2.04 | 0.49 | -6.85 | 0 | 0 | 0 | 0.26 | -7.14 | -16.13 | 0 | -100.0 | -100.0 | 4.7 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.28 | -33.33 | -21.74 | -0.28 | -33.33 | -21.74 | -0.26 | 13.33 | -18.18 | -0.54 | -5.88 | -20.0 | 0.00 | 0 | 0 |
20Q2 (4) | 0.28 | -26.32 | 0.0 | 0.14 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.39 | 8.33 | 0.0 | -0.06 | 57.14 | 0.0 | 0.19 | 46.15 | 0.0 | 9.22 | 0 | 0.0 | 2.03 | -1.93 | 0.0 | 0 | 0 | 0.0 | 0.28 | -3.45 | 0.0 | 0.01 | 0 | 0.0 | 4.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.21 | 40.0 | 0.0 | -0.21 | 40.0 | 0.0 | -0.3 | -11.11 | 0.0 | -0.51 | 17.74 | 0.0 | 0.00 | 0 | 0.0 |