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) | 3.56 | 40.71 | 3.52 | -6.63 | 0 | 0 | 0 | 0 | 8.08 | -14.86 | 0.85 | -30.33 | 0.89 | 3.49 | 11.01 | 21.55 | 1.51 | 5.59 | 0 | 0 | 0.01 | 0.0 | 3.04 | -2.56 | 3.36 | 0.0 | 0.85 | 18.06 | 0.31 | -18.42 | 1.58 | 3.95 | 2.74 | 4.18 | -0.14 | 0 | 1.44 | 19.01 | 0.00 | 0 |
2022 (9) | 2.53 | 14.48 | 3.77 | 2.17 | 0.01 | 0 | 0 | 0 | 9.49 | -4.33 | 1.22 | 43.53 | 0.86 | -2.27 | 9.06 | 2.16 | 1.43 | 36.19 | 0 | 0 | 0.01 | 0 | 3.12 | -2.8 | 3.36 | 0.0 | 0.72 | 12.5 | 0.38 | 5.56 | 1.52 | 55.1 | 2.63 | 32.83 | -0.31 | 0 | 1.21 | 101.67 | 0.00 | 0 |
2021 (8) | 2.21 | 30.0 | 3.69 | 301.09 | 0 | 0 | 0 | 0 | 9.92 | 95.28 | 0.85 | 80.85 | 0.88 | 340.0 | 8.87 | 125.32 | 1.05 | 38.16 | 0 | 0 | 0 | 0 | 3.21 | 0 | 3.36 | 0.0 | 0.64 | 8.47 | 0.36 | 12.5 | 0.98 | 78.18 | 1.98 | 34.69 | -0.38 | 0 | 0.6 | 215.79 | 0.00 | 0 |
2020 (7) | 1.7 | 117.95 | 0.92 | -42.14 | 0.36 | 0 | 0 | 0 | 5.08 | 23.9 | 0.47 | 67.86 | 0.2 | 33.33 | 3.94 | 7.61 | 0.76 | -28.97 | 0 | 0 | 0.14 | 0 | 0 | 0 | 3.36 | 0.0 | 0.59 | 5.36 | 0.32 | -23.81 | 0.55 | 96.43 | 1.47 | 15.75 | -0.36 | 0 | 0.19 | 0 | 0.00 | 0 |
2019 (6) | 0.78 | -58.29 | 1.59 | 10.42 | 0 | 0 | 0 | 0 | 4.1 | -16.16 | 0.28 | -20.0 | 0.15 | -6.25 | 3.66 | 11.81 | 1.07 | 9.18 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.56 | 5.66 | 0.42 | 61.54 | 0.28 | -20.0 | 1.27 | 11.4 | -0.32 | 0 | -0.04 | 0 | 0.00 | 0 |
2018 (5) | 1.87 | -25.79 | 1.44 | -0.69 | 0 | 0 | 0 | 0 | 4.89 | 10.38 | 0.35 | 29.63 | 0.16 | -15.79 | 3.27 | -23.71 | 0.98 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.53 | 6.0 | 0.26 | 0 | 0.35 | 20.69 | 1.14 | 42.5 | -0.42 | 0 | -0.07 | 0 | 0.00 | 0 |
2017 (4) | 2.52 | -11.27 | 1.45 | 7.41 | 0 | 0 | 0 | 0 | 4.43 | -0.89 | 0.27 | 0 | 0.19 | 11.76 | 4.29 | 12.77 | 0.98 | -5.77 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.5 | 0.0 | 0 | 0 | 0.29 | 0 | 0.8 | 21.21 | -0.26 | 0 | 0.03 | 0 | 0.00 | 0 |
2016 (3) | 2.84 | 4.41 | 1.35 | 0.0 | 0 | 0 | 0 | 0 | 4.47 | -14.53 | -0.22 | 0 | 0.17 | -10.53 | 3.80 | 4.69 | 1.04 | -23.53 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.5 | 2.04 | 0.21 | 50.0 | -0.05 | 0 | 0.66 | -37.14 | 0.03 | 0 | -0.02 | 0 | 0.00 | 0 |
2015 (2) | 2.72 | 81.33 | 1.35 | 0.0 | 0 | 0 | 0 | 0 | 5.23 | -14.4 | 0.13 | -38.1 | 0.19 | -5.0 | 3.63 | 10.98 | 1.36 | -28.04 | 0.05 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.49 | 4.26 | 0.14 | -53.33 | 0.42 | 0.0 | 1.05 | -11.02 | -0.21 | 0 | 0.21 | -25.0 | 0.00 | 0 |
2014 (1) | 1.5 | -11.24 | 1.35 | -10.0 | 0 | 0 | 0 | 0 | 6.11 | -16.53 | 0.21 | -46.15 | 0.2 | -31.03 | 3.27 | -17.38 | 1.89 | -25.59 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.47 | 9.3 | 0.3 | -18.92 | 0.42 | -4.55 | 1.18 | -4.84 | -0.14 | 0 | 0.28 | 100.0 | 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) | 2.08 | 13.66 | -0.48 | 2.03 | 7.98 | -35.96 | 0 | 0 | 0 | 0 | 0 | 0 | 1.71 | 17.12 | 0.0 | 0.15 | -16.67 | 15.38 | 0.53 | 23.26 | 39.47 | 6.86 | 23.26 | 57.16 | 1.7 | -2.3 | 2.41 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.0 | -0.66 | -2.6 | 3.36 | 0.0 | 0.0 | 0.93 | 9.41 | 9.41 | 0.14 | -54.84 | -54.84 | 1.43 | -18.75 | 34.91 | 2.5 | -14.38 | 12.61 | 0.13 | 85.71 | 154.17 | 1.56 | -14.75 | 90.24 | 0.00 | 0 | 0 |
24Q1 (19) | 1.83 | -48.6 | -50.54 | 1.88 | -46.59 | -50.4 | 0 | 0 | 0 | 0 | 0 | 0 | 1.46 | -36.8 | -19.34 | 0.18 | -10.0 | -10.0 | 0.43 | -51.69 | -29.51 | 5.56 | -49.5 | -12.46 | 1.74 | 15.23 | 1.16 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.02 | -0.66 | -2.58 | 3.36 | 0.0 | 0.0 | 0.85 | 0.0 | 18.06 | 0.31 | 0.0 | -18.42 | 1.76 | 11.39 | 2.33 | 2.92 | 6.57 | 3.18 | 0.07 | 150.0 | 125.0 | 1.83 | 27.08 | 27.08 | 0.00 | 0 | 0 |
23Q4 (18) | 3.56 | 37.98 | 40.71 | 3.52 | -2.76 | -6.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.31 | 2.67 | -1.28 | 0.2 | -39.39 | -31.03 | 0.89 | 1.14 | 3.49 | 11.01 | 1.51 | 21.55 | 1.51 | -12.21 | 5.59 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.04 | -0.65 | -2.56 | 3.36 | 0.0 | 0.0 | 0.85 | 0.0 | 18.06 | 0.31 | 0.0 | -18.42 | 1.58 | 13.67 | 3.95 | 2.74 | 7.87 | 4.18 | -0.14 | 6.67 | 54.84 | 1.44 | 16.13 | 19.01 | 0.00 | 0 | 0 |
23Q3 (17) | 2.58 | 23.44 | 0.78 | 3.62 | 14.2 | -9.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.25 | 31.58 | -21.05 | 0.33 | 153.85 | -28.26 | 0.88 | 131.58 | -39.31 | 10.85 | 148.71 | -27.49 | 1.72 | 3.61 | 10.97 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.06 | -0.65 | -2.55 | 3.36 | 0.0 | 0.0 | 0.85 | 0.0 | 18.06 | 0.31 | 0.0 | -18.42 | 1.39 | 31.13 | 13.01 | 2.54 | 14.41 | 8.55 | -0.15 | 37.5 | 48.28 | 1.24 | 51.22 | 31.91 | 0.00 | 0 | 0 |
23Q2 (16) | 2.09 | -43.51 | -17.72 | 3.17 | -16.36 | -12.91 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.71 | -5.52 | -34.23 | 0.13 | -35.0 | -51.85 | 0.38 | -37.7 | -66.67 | 4.36 | -31.34 | -62.27 | 1.66 | -3.49 | 23.88 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.08 | -0.65 | -2.53 | 3.36 | 0.0 | 0.0 | 0.85 | 18.06 | 18.06 | 0.31 | -18.42 | -18.42 | 1.06 | -38.37 | 37.66 | 2.22 | -21.55 | 18.72 | -0.24 | 14.29 | 36.84 | 0.82 | -43.06 | 110.26 | 0.00 | 0 | 0 |
23Q1 (15) | 3.7 | 46.25 | 88.78 | 3.79 | 0.53 | 8.6 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.81 | -22.65 | 6.47 | 0.2 | -31.03 | 5.26 | 0.61 | -29.07 | 5.17 | 6.35 | -29.88 | 0.79 | 1.72 | 20.28 | 22.86 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 3.1 | -0.64 | -2.82 | 3.36 | 0.0 | 0.0 | 0.72 | 0.0 | 12.5 | 0.38 | 0.0 | 5.56 | 1.72 | 13.16 | 45.76 | 2.83 | 7.6 | 30.41 | -0.28 | 9.68 | 17.65 | 1.44 | 19.01 | 71.43 | 0.00 | 0 | 0 |
22Q4 (14) | 2.53 | -1.17 | 14.48 | 3.77 | -5.75 | 2.17 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.34 | -17.89 | -7.87 | 0.29 | -36.96 | 38.1 | 0.86 | -40.69 | -2.27 | 9.06 | -39.44 | 2.16 | 1.43 | -7.74 | 36.19 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.12 | -0.64 | -2.8 | 3.36 | 0.0 | 0.0 | 0.72 | 0.0 | 12.5 | 0.38 | 0.0 | 5.56 | 1.52 | 23.58 | 55.1 | 2.63 | 12.39 | 32.83 | -0.31 | -6.9 | 18.42 | 1.21 | 28.72 | 101.67 | 0.00 | 0 | 0 |
22Q3 (13) | 2.56 | 0.79 | 9.4 | 4.0 | 9.89 | 5.26 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.85 | 9.62 | -5.63 | 0.46 | 70.37 | 48.39 | 1.45 | 27.19 | 6.62 | 14.96 | 29.42 | -2.18 | 1.55 | 15.67 | 22.05 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 3.14 | -0.63 | -2.79 | 3.36 | 0.0 | 0.0 | 0.72 | 0.0 | 12.5 | 0.38 | 0.0 | 5.56 | 1.23 | 59.74 | 59.74 | 2.34 | 25.13 | 32.2 | -0.29 | 23.68 | 29.27 | 0.94 | 141.03 | 161.11 | 0.00 | 0 | 0 |
22Q2 (12) | 2.54 | 29.59 | 13.9 | 3.64 | 4.3 | 0.83 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.6 | 52.94 | 34.02 | 0.27 | 42.11 | 170.0 | 1.14 | 96.55 | 58.33 | 11.56 | 83.4 | 17.55 | 1.34 | -4.29 | 6.35 | 0 | 0 | 0 | 0.01 | -50.0 | 0 | 3.16 | -0.94 | -2.77 | 3.36 | 0.0 | 0.0 | 0.72 | 12.5 | 22.03 | 0.38 | 5.56 | 18.75 | 0.77 | -34.75 | -12.5 | 1.87 | -13.82 | 4.47 | -0.38 | -11.76 | -15.15 | 0.39 | -53.57 | -29.09 | 0.00 | 0 | 0 |
22Q1 (11) | 1.96 | -11.31 | -31.71 | 3.49 | -5.42 | 11.5 | 0.01 | 0 | -97.83 | 0 | 0 | 0 | 1.7 | -33.07 | -29.75 | 0.19 | -9.52 | -13.64 | 0.58 | -34.09 | -50.85 | 6.30 | -28.93 | -64.58 | 1.4 | 33.33 | 15.7 | 0 | 0 | 0 | 0.02 | 0 | -83.33 | 3.19 | -0.62 | -2.45 | 3.36 | 0.0 | 0.0 | 0.64 | 0.0 | 8.47 | 0.36 | 0.0 | 12.5 | 1.18 | 20.41 | 51.28 | 2.17 | 9.6 | 28.4 | -0.34 | 10.53 | -21.43 | 0.84 | 40.0 | 68.0 | 0.00 | 0 | 0 |
21Q4 (10) | 2.21 | -5.56 | 30.0 | 3.69 | -2.89 | 301.09 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.54 | -15.89 | 68.21 | 0.21 | -32.26 | 50.0 | 0.88 | -35.29 | 340.0 | 8.87 | -42.01 | 125.32 | 1.05 | -17.32 | 38.16 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.21 | -0.62 | 0 | 3.36 | 0.0 | 0.0 | 0.64 | 0.0 | 8.47 | 0.36 | 0.0 | 12.5 | 0.98 | 27.27 | 78.18 | 1.98 | 11.86 | 34.69 | -0.38 | 7.32 | -5.56 | 0.6 | 66.67 | 215.79 | 0.00 | 0 | 0 |
21Q3 (9) | 2.34 | 4.93 | 157.14 | 3.8 | 5.26 | 163.89 | 0 | 0 | 0 | 0 | 0 | 0 | 3.02 | 55.67 | 108.28 | 0.31 | 210.0 | 82.35 | 1.36 | 88.89 | 655.56 | 15.30 | 55.53 | 294.35 | 1.27 | 0.79 | 30.93 | 0 | 0 | 0 | 0 | 0 | 0 | 3.23 | -0.62 | 0 | 3.36 | 0.0 | 0.0 | 0.64 | 8.47 | 8.47 | 0.36 | 12.5 | 12.5 | 0.77 | -12.5 | 83.33 | 1.77 | -1.12 | 33.08 | -0.41 | -24.24 | 0.0 | 0.36 | -34.55 | 3500.0 | 0.00 | 0 | 0 |
21Q2 (8) | 2.23 | -22.3 | 116.5 | 3.61 | 15.34 | 159.71 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.94 | -19.83 | 55.2 | 0.1 | -54.55 | 11.11 | 0.72 | -38.98 | 350.0 | 9.84 | -44.73 | 158.2 | 1.26 | 4.13 | 29.9 | 0 | 0 | 0 | 0 | -100.0 | 0 | 3.25 | -0.61 | 0 | 3.36 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.88 | 12.82 | 252.0 | 1.79 | 5.92 | 54.31 | -0.33 | -17.86 | 8.33 | 0.55 | 10.0 | 600.0 | 0.00 | 0 | 0 |
21Q1 (7) | 2.87 | 68.82 | 192.86 | 3.13 | 240.22 | 110.07 | 0.46 | 27.78 | 0 | 0 | 0 | 0 | 2.42 | 60.26 | 178.16 | 0.22 | 57.14 | 175.0 | 1.18 | 490.0 | 972.73 | 17.80 | 352.07 | 0 | 1.21 | 59.21 | 6.14 | 0 | 0 | 0 | 0.12 | -14.29 | 0 | 3.27 | 0 | 0 | 3.36 | 0.0 | 0.0 | 0.59 | 0.0 | 5.36 | 0.32 | 0.0 | -23.81 | 0.78 | 41.82 | 116.67 | 1.69 | 14.97 | 25.19 | -0.28 | 22.22 | 39.13 | 0.5 | 163.16 | 600.0 | 0.00 | 0 | 0 |
20Q4 (6) | 1.7 | 86.81 | 117.95 | 0.92 | -36.11 | -42.14 | 0.36 | 0 | 0 | 0 | 0 | 0 | 1.51 | 4.14 | 41.12 | 0.14 | -17.65 | 133.33 | 0.2 | 11.11 | 33.33 | 3.94 | 1.49 | 0 | 0.76 | -21.65 | -28.97 | 0 | 0 | 0 | 0.14 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.0 | 0.59 | 0.0 | 5.36 | 0.32 | 0.0 | -23.81 | 0.55 | 30.95 | 96.43 | 1.47 | 10.53 | 15.75 | -0.36 | 12.2 | -12.5 | 0.19 | 1800.0 | 575.0 | 0.00 | 0 | 0 |
20Q3 (5) | 0.91 | -11.65 | 30.0 | 1.44 | 3.6 | -6.49 | 0 | 0 | 0 | 0 | 0 | 0 | 1.45 | 16.0 | 43.56 | 0.17 | 88.89 | 240.0 | 0.18 | 12.5 | 12.5 | 3.88 | 1.83 | 0 | 0.97 | 0.0 | -11.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | 0.0 | 0.0 | 0.59 | 0.0 | 5.36 | 0.32 | 0.0 | -23.81 | 0.42 | 68.0 | 90.91 | 1.33 | 14.66 | 9.92 | -0.41 | -13.89 | -10.81 | 0.01 | 109.09 | 106.67 | 0.00 | 0 | 0 |
20Q2 (4) | 1.03 | 5.1 | 0.0 | 1.39 | -6.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.25 | 43.68 | 0.0 | 0.09 | 12.5 | 0.0 | 0.16 | 45.45 | 0.0 | 3.81 | 0 | 0.0 | 0.97 | -14.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.36 | 0.0 | 0.0 | 0.59 | 5.36 | 0.0 | 0.32 | -23.81 | 0.0 | 0.25 | -30.56 | 0.0 | 1.16 | -14.07 | 0.0 | -0.36 | 21.74 | 0.0 | -0.11 | -10.0 | 0.0 | 0.00 | 0 | 0.0 |