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) | 1.43 | 15.32 | 0 | 0 | 0 | 0 | 0 | 0 | 6.01 | 3.26 | -0.05 | 0 | 0.8 | 35.59 | 13.31 | 31.31 | 1.31 | 24.76 | 1.22 | -3.94 | 0 | 0 | 0.05 | 25.0 | 3.8 | 0.0 | 0.08 | 0.0 | 0 | 0 | 0.19 | 0 | 0.27 | 285.71 | 1.24 | 1966.67 | 1.43 | 0 | 0.00 | 0 |
2022 (9) | 1.24 | -32.61 | 0.31 | 520.0 | 0 | 0 | 0 | 0 | 5.82 | -18.6 | -0.21 | 0 | 0.59 | 43.9 | 10.14 | 76.79 | 1.05 | -33.54 | 1.27 | -0.78 | 0 | 0 | 0.04 | -20.0 | 3.8 | 0.0 | 0.08 | 33.33 | 0.14 | -6.67 | -0.15 | 0 | 0.07 | -80.56 | 0.06 | 0 | -0.09 | 0 | 0.00 | 0 |
2021 (8) | 1.84 | 70.37 | 0.05 | -70.59 | 0 | 0 | 0 | 0 | 7.15 | 41.03 | 0.1 | -44.44 | 0.41 | -37.88 | 5.73 | -55.95 | 1.58 | -52.84 | 1.28 | 0 | 0 | 0 | 0.05 | 400.0 | 3.8 | 0.0 | 0.06 | 20.0 | 0.15 | 87.5 | 0.15 | -21.05 | 0.36 | 12.5 | -0.14 | 0 | 0.01 | -75.0 | 0.00 | 0 |
2020 (7) | 1.08 | 10.2 | 0.17 | -58.54 | 0 | 0 | 0 | 0 | 5.07 | -0.78 | 0.18 | 0 | 0.66 | -32.65 | 13.02 | -32.12 | 3.35 | 161.72 | 0 | 0 | 0 | 0 | 0.01 | -75.0 | 3.8 | 0.0 | 0.05 | -91.8 | 0.08 | 0.0 | 0.19 | 0 | 0.32 | 146.15 | -0.15 | 0 | 0.04 | 0 | 0.00 | 0 |
2019 (6) | 0.98 | 44.12 | 0.41 | -38.81 | 0 | 0 | 0 | 0 | 5.11 | -2.29 | -0.61 | 0 | 0.98 | 139.02 | 19.18 | 144.64 | 1.28 | 16.36 | 0 | 0 | 0 | 0 | 0.04 | -42.86 | 3.8 | 0.0 | 0.61 | 0.0 | 0.08 | 0.0 | -0.56 | 0 | 0.13 | -82.19 | -0.16 | 0 | -0.72 | 0 | 0.00 | 0 |
2018 (5) | 0.68 | -46.03 | 0.67 | 644.44 | 0 | 0 | 0 | 0 | 5.23 | -15.78 | -0.39 | 0 | 0.41 | -70.5 | 7.84 | -64.98 | 1.1 | -14.73 | 0.16 | 0.0 | 0 | 0 | 0.07 | -36.36 | 3.8 | 0.0 | 0.61 | 0.0 | 0.08 | 0.0 | 0.04 | -92.0 | 0.73 | -38.14 | -0.24 | 0 | -0.2 | 0 | 0.00 | 0 |
2017 (4) | 1.26 | -45.92 | 0.09 | -59.09 | 0 | 0 | 0 | 0 | 6.21 | -13.99 | -0.15 | 0 | 1.39 | 28.7 | 22.38 | 49.64 | 1.29 | -11.03 | 0.16 | -5.88 | 0 | 0 | 0.11 | 175.0 | 3.8 | 0.0 | 0.61 | 0.0 | 0.08 | 700.0 | 0.5 | -29.58 | 1.18 | -11.28 | -0.08 | 0 | 0.42 | -33.33 | 0.00 | 0 |
2016 (3) | 2.33 | 26.63 | 0.22 | 0 | 0 | 0 | 0 | 0 | 7.22 | -36.83 | -0.21 | 0 | 1.08 | -2.7 | 14.96 | 54.03 | 1.45 | -10.49 | 0.17 | 70.0 | 0 | 0 | 0.04 | 0.0 | 3.8 | 0.0 | 0.61 | 0.0 | 0.01 | 0.0 | 0.71 | -21.98 | 1.33 | -13.07 | -0.08 | 0 | 0.63 | -34.38 | 0.00 | 0 |
2015 (2) | 1.84 | -45.24 | 0 | 0 | 0 | 0 | 0 | 0 | 11.43 | -13.28 | -0.1 | 0 | 1.11 | -26.97 | 9.71 | -15.79 | 1.62 | -41.52 | 0.1 | 0.0 | 0 | 0 | 0.04 | -20.0 | 3.8 | 4.97 | 0.61 | 8.93 | 0.01 | 0.0 | 0.91 | -38.51 | 1.53 | -25.0 | 0.05 | -82.14 | 0.96 | -45.45 | 0.00 | 0 |
2014 (1) | 3.36 | -33.99 | 0 | 0 | 0 | 0 | 0 | 0 | 13.18 | 14.11 | 0.51 | 24.39 | 1.52 | 1.33 | 11.53 | -11.2 | 2.77 | -0.72 | 0.1 | 0 | 0 | 0 | 0.05 | 0.0 | 3.62 | 4.93 | 0.56 | 7.69 | 0.01 | 0.0 | 1.48 | 9.63 | 2.04 | 8.51 | 0.28 | 64.71 | 1.76 | 15.79 | 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) | 2.55 | 25.0 | 55.49 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.67 | 4.3 | 190.22 | 0.08 | -57.89 | 153.33 | 0.74 | 54.17 | -9.76 | 8.57 | 22.9 | -41.55 | 1.79 | 5.92 | 20.13 | 1.24 | 0.0 | -0.8 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 0.19 | 72.73 | 150.0 | 0.29 | 38.1 | 196.67 | 1.13 | -5.83 | 7.62 | 1.32 | 0.76 | 97.01 | 0.00 | 0 | 0 |
24Q2 (19) | 2.04 | -13.56 | 77.39 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.56 | 228.21 | 57.06 | 0.19 | 205.56 | 337.5 | 0.48 | 140.0 | 6.67 | 6.98 | 107.56 | -11.94 | 1.69 | 2.42 | 23.36 | 1.24 | 0.0 | 1.64 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | 0.11 | 283.33 | 150.0 | 0.21 | 950.0 | 240.0 | 1.2 | -22.08 | 36.36 | 1.31 | -11.49 | 98.48 | 0.00 | 0 | 0 |
24Q1 (18) | 2.36 | 65.03 | 59.46 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.78 | -70.23 | -7.14 | -0.18 | -154.55 | -28.57 | 0.2 | -75.0 | -54.55 | 3.36 | -74.75 | -56.23 | 1.65 | 25.95 | 30.95 | 1.24 | 1.64 | -2.36 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.06 | -131.58 | 79.31 | 0.02 | -92.59 | 128.57 | 1.54 | 24.19 | 214.29 | 1.48 | 3.5 | 640.0 | 0.00 | 0 | 0 |
23Q4 (17) | 1.43 | -12.8 | 15.32 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.62 | 184.78 | 19.09 | 0.33 | 320.0 | 3400.0 | 0.8 | -2.44 | 35.59 | 13.31 | -9.26 | 31.53 | 1.31 | -12.08 | 24.76 | 1.22 | -2.4 | -3.94 | 0 | 0 | 0 | 0.05 | 0.0 | 25.0 | 3.8 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.19 | 150.0 | 226.67 | 0.27 | 190.0 | 285.71 | 1.24 | 18.1 | 1966.67 | 1.43 | 113.43 | 1688.89 | 0.00 | 0 | 0 |
23Q3 (16) | 1.64 | 42.61 | 20.59 | 0.66 | 340.0 | 164.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | -43.56 | -8.91 | -0.15 | -87.5 | -475.0 | 0.82 | 82.22 | 110.26 | 14.67 | 85.16 | 115.52 | 1.49 | 8.76 | 16.41 | 1.25 | 2.46 | -3.1 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.38 | -72.73 | -137.5 | -0.3 | -100.0 | -600.0 | 1.05 | 19.32 | 2525.0 | 0.67 | 1.52 | 658.33 | 0.00 | 0 | 0 |
23Q2 (15) | 1.15 | -22.3 | -26.75 | 0.15 | 0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.63 | 94.05 | -2.98 | -0.08 | 42.86 | 11.11 | 0.45 | 2.27 | 25.0 | 7.92 | 3.17 | 29.84 | 1.37 | 8.73 | 7.03 | 1.22 | -3.94 | -5.43 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -0.22 | 24.14 | -10.0 | -0.15 | -114.29 | -850.0 | 0.88 | 79.59 | 1660.0 | 0.66 | 230.0 | 540.0 | 0.00 | 0 | 0 |
23Q1 (14) | 1.48 | 19.35 | -10.3 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | -61.82 | -10.64 | -0.14 | -1300.0 | 6.67 | 0.44 | -25.42 | 33.33 | 7.68 | -24.12 | 37.29 | 1.26 | 20.0 | -5.26 | 1.27 | 0.0 | -3.79 | 0 | 0 | 0 | 0.05 | 25.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.08 | 0.0 | 33.33 | 0.14 | 0.0 | -6.67 | -0.29 | -93.33 | 0 | -0.07 | -200.0 | -133.33 | 0.49 | 716.67 | 716.67 | 0.2 | 322.22 | 233.33 | 0.00 | 0 | 0 |
22Q4 (13) | 1.24 | -8.82 | -32.61 | 0.31 | 24.0 | 520.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.2 | 117.82 | 4.76 | -0.01 | -125.0 | -103.57 | 0.59 | 51.28 | 43.9 | 10.12 | 48.69 | 76.48 | 1.05 | -17.97 | -33.54 | 1.27 | -1.55 | -0.78 | 0 | 0 | 0 | 0.04 | -20.0 | -20.0 | 3.8 | 0.0 | 0.0 | 0.08 | 0.0 | 33.33 | 0.14 | 0.0 | -6.67 | -0.15 | 6.25 | -200.0 | 0.07 | 16.67 | -80.56 | 0.06 | 50.0 | 142.86 | -0.09 | 25.0 | -1000.0 | 0.00 | 0 | 0 |
22Q3 (12) | 1.36 | -13.38 | 9.68 | 0.25 | 66.67 | -40.48 | 0 | 0 | 0 | 0 | 0 | 0 | 1.01 | -39.88 | -14.41 | 0.04 | 144.44 | 136.36 | 0.39 | 8.33 | 30.0 | 6.81 | 11.55 | 61.76 | 1.28 | 0.0 | -19.5 | 1.29 | 0.0 | 0.78 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.08 | 0.0 | 33.33 | 0.14 | 0.0 | -6.67 | -0.16 | 20.0 | 11.11 | 0.06 | 200.0 | 100.0 | 0.04 | -20.0 | 118.18 | -0.12 | 20.0 | 70.0 | 0.00 | 0 | 0 |
22Q2 (11) | 1.57 | -4.85 | 10.56 | 0.15 | 36.36 | -42.31 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | 78.72 | 0.0 | -0.09 | 40.0 | 0.0 | 0.36 | 9.09 | 2.86 | 6.10 | 9.09 | 27.26 | 1.28 | -3.76 | -34.69 | 1.29 | -2.27 | 0.0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.08 | 33.33 | 60.0 | 0.14 | -6.67 | 75.0 | -0.2 | 0 | -266.67 | 0.02 | -90.48 | -92.0 | 0.05 | -16.67 | 122.73 | -0.15 | -350.0 | -50.0 | 0.00 | 0 | 0 |
22Q1 (10) | 1.65 | -10.33 | 18.71 | 0.11 | 120.0 | -56.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.94 | -55.24 | -57.08 | -0.15 | -153.57 | -1600.0 | 0.33 | -19.51 | -55.41 | 5.59 | -2.46 | -50.57 | 1.33 | -15.82 | -43.4 | 1.32 | 3.12 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | 0.15 | 0.0 | 87.5 | 0 | -100.0 | -100.0 | 0.21 | -41.67 | -36.36 | 0.06 | 142.86 | 137.5 | 0.06 | 500.0 | 50.0 | 0.00 | 0 | 0 |
21Q4 (9) | 1.84 | 48.39 | 70.37 | 0.05 | -88.1 | -70.59 | 0 | 0 | 0 | 0 | 0 | 0 | 2.1 | 77.97 | 0.96 | 0.28 | 354.55 | 247.37 | 0.41 | 36.67 | -37.88 | 5.73 | 36.28 | -55.95 | 1.58 | -0.63 | -52.84 | 1.28 | 0.0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 400.0 | 3.8 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | 0.15 | 0.0 | 87.5 | 0.15 | 183.33 | -21.05 | 0.36 | 1100.0 | 12.5 | -0.14 | 36.36 | 6.67 | 0.01 | 102.5 | -75.0 | 0.00 | 0 | 0 |
21Q3 (8) | 1.24 | -12.68 | 55.0 | 0.42 | 61.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.18 | -29.76 | -12.59 | -0.11 | -22.22 | -57.14 | 0.3 | -14.29 | 0.0 | 4.21 | -12.24 | -35.48 | 1.59 | -18.88 | 22.31 | 1.28 | -0.78 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 150.0 | 3.8 | 0.0 | 0.0 | 0.06 | 20.0 | 20.0 | 0.15 | 87.5 | 87.5 | -0.18 | -250.0 | -148.65 | 0.03 | -88.0 | -94.0 | -0.22 | 0.0 | -15.79 | -0.4 | -300.0 | -322.22 | 0.00 | 0 | 0 |
21Q2 (7) | 1.42 | 2.16 | 91.89 | 0.26 | 4.0 | -42.22 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | -23.29 | 82.61 | -0.09 | -1000.0 | -112.33 | 0.35 | -52.7 | -23.91 | 4.79 | -57.63 | 0 | 1.96 | -16.6 | 50.77 | 1.29 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 150.0 | 3.8 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.12 | -40.0 | -72.73 | 0.25 | -24.24 | -56.14 | -0.22 | -37.5 | -10.0 | -0.1 | -350.0 | -141.67 | 0.00 | 0 | 0 |
21Q1 (6) | 1.39 | 28.7 | -30.5 | 0.25 | 47.06 | -65.28 | 0 | 0 | 0 | 0 | 0 | 0 | 2.19 | 5.29 | 204.17 | 0.01 | 105.26 | 103.45 | 0.74 | 12.12 | 5.71 | 11.31 | -13.08 | 0 | 2.35 | -29.85 | 67.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 400.0 | 66.67 | 3.8 | 0.0 | 0.0 | 0.05 | 0.0 | -91.8 | 0.08 | 0.0 | 0.0 | 0.2 | 5.26 | 123.53 | 0.33 | 3.12 | 306.25 | -0.16 | -6.67 | 15.79 | 0.04 | 0.0 | 103.85 | 0.00 | 0 | 0 |
20Q4 (5) | 1.08 | 35.0 | 10.2 | 0.17 | 0 | -58.54 | 0 | 0 | 0 | 0 | 0 | 0 | 2.08 | 54.07 | 29.19 | -0.19 | -171.43 | -90.0 | 0.66 | 120.0 | -32.65 | 13.02 | 99.61 | 0 | 3.35 | 157.69 | 161.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -75.0 | 3.8 | 0.0 | 0.0 | 0.05 | 0.0 | -91.8 | 0.08 | 0.0 | 0.0 | 0.19 | -48.65 | 133.93 | 0.32 | -36.0 | 146.15 | -0.15 | 21.05 | 6.25 | 0.04 | -77.78 | 105.56 | 0.00 | 0 | 0 |
20Q3 (4) | 0.8 | 8.11 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.35 | 46.74 | 0.0 | -0.07 | -109.59 | 0.0 | 0.3 | -34.78 | 0.0 | 6.52 | 0 | 0.0 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.37 | -15.91 | 0.0 | 0.5 | -12.28 | 0.0 | -0.19 | 5.0 | 0.0 | 0.18 | -25.0 | 0.0 | 0.00 | 0 | 0.0 |