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 | |||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | 1.39 | 49.46 | 5.63 | -3.26 | 0.97 | -76.17 | 0 | 0 | 21.13 | -16.25 | 0.02 | -98.61 | 6.37 | -0.16 | 30.15 | 19.22 | 16.49 | -2.31 | 0 | 0 | 10.74 | 35.61 | 0.12 | 0.0 | 13.66 | 9.63 | 0.15 | 1400.0 | 0.08 | 0 | 0.79 | -45.14 | 1.03 | -28.97 | -0.13 | 0 | 0.66 | -49.62 | 0.03 | 0 |
2021 (9) | 0.93 | -38.82 | 5.82 | -7.32 | 4.07 | 71.01 | 0 | 0 | 25.23 | 31.34 | 1.44 | 1340.0 | 6.38 | 9.25 | 25.29 | -16.82 | 16.88 | 83.08 | 0 | 0 | 7.92 | -2.82 | 0.12 | -7.69 | 12.46 | 31.71 | 0.01 | 0 | 0 | 0 | 1.44 | 1340.0 | 1.45 | 1350.0 | -0.13 | 0 | 1.31 | 3175.0 | 0.00 | 0 |
2020 (8) | 1.52 | 145.16 | 6.28 | 1.45 | 2.38 | 495.0 | 0 | 0 | 19.21 | -6.66 | 0.1 | 900.0 | 5.84 | -4.26 | 30.40 | 2.57 | 9.22 | -3.05 | 0 | 0 | 8.15 | -9.94 | 0.13 | 116.67 | 9.46 | 0.0 | 0 | 0 | 0 | 0 | 0.1 | 0 | 0.1 | 0 | -0.06 | 0 | 0.04 | 0 | 0.00 | 0 |
2019 (7) | 0.62 | 5.08 | 6.19 | 44.96 | 0.4 | 1233.33 | 0 | 0 | 20.58 | -11.75 | 0.01 | -98.57 | 6.1 | 14.88 | 29.64 | 30.17 | 9.51 | 6.49 | 0 | 0 | 9.05 | 13.84 | 0.06 | 0.0 | 9.46 | 0.0 | 0 | 0 | 0 | 0 | -0.48 | 0 | -0.48 | 0 | -0.07 | 0 | -0.55 | 0 | 0.00 | 0 |
2018 (6) | 0.59 | 126.92 | 4.27 | 76.45 | 0.03 | -85.0 | 0 | 0 | 23.32 | -6.01 | 0.7 | 105.88 | 5.31 | 125.0 | 22.77 | 139.38 | 8.93 | 40.19 | 0 | 0 | 7.95 | 31.4 | 0.06 | -45.45 | 9.46 | 18.84 | 0 | 0 | 0 | 0 | -0.49 | 0 | -0.49 | 0 | -0.01 | 0 | -0.5 | 0 | 0.00 | 0 |
2017 (5) | 0.26 | -90.3 | 2.42 | 404.17 | 0.2 | 0.0 | 0 | 0 | 24.81 | 28.22 | 0.34 | 0 | 2.36 | 145.83 | 9.51 | 91.73 | 6.37 | 288.41 | 0 | 0 | 6.05 | -21.83 | 0.11 | -45.0 | 7.96 | 60.48 | 0 | 0 | 0 | 0 | -1.2 | 0 | -1.2 | 0 | 0 | 0 | -1.2 | 0 | 0.00 | 0 |
2016 (4) | 2.68 | 3250.0 | 0.48 | -62.79 | 0.2 | 0 | 0 | 0 | 19.35 | 18.64 | -1.54 | 0 | 0.96 | -29.93 | 4.96 | -40.94 | 1.64 | 31.2 | 0 | 0 | 7.74 | 0 | 0.2 | -53.49 | 4.96 | -41.65 | 0 | 0 | 0 | 0 | -1.54 | 0 | -1.54 | 0 | 0 | 0 | -1.54 | 0 | 0.00 | 0 |
2015 (3) | 0.08 | -87.1 | 1.29 | -24.56 | 0 | 0 | 0 | 0 | 16.31 | -10.68 | -1.91 | 0 | 1.37 | 26.85 | 8.40 | 42.02 | 1.25 | -5.3 | 0 | 0 | 0 | 0 | 0.43 | -39.44 | 8.5 | 0.0 | 0.04 | 0.0 | 0.07 | 0.0 | -3.81 | 0 | -3.7 | 0 | 0 | 0 | -3.81 | 0 | 0.00 | 0 |
2014 (2) | 0.62 | -13.89 | 1.71 | 122.08 | 0 | 0 | 0 | 0 | 18.26 | 16.83 | -0.36 | 0 | 1.08 | 0.0 | 5.91 | -14.4 | 1.32 | -19.02 | 0 | 0 | 0 | 0 | 0.71 | -12.35 | 8.5 | 0.0 | 0.04 | 0.0 | 0.07 | 0.0 | -1.9 | 0 | -1.79 | 0 | 0 | 0 | -1.9 | 0 | 0.00 | 0 |
2013 (1) | 0.72 | 0 | 0.77 | 0 | 0 | 0 | 0 | 0 | 15.63 | 0 | -1.31 | 0 | 1.08 | 0 | 6.91 | 0 | 1.63 | 0 | 0 | 0 | 0 | 0 | 0.81 | 0 | 8.5 | 0 | 0.04 | 0 | 0.07 | 0 | -1.53 | 0 | -1.42 | 0 | 0 | 0 | -1.53 | 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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23Q3 (20) | 1.09 | 10.1 | 194.59 | 5.0 | -1.19 | -18.57 | 0.74 | -42.64 | -80.27 | 0 | 0 | 0 | 1.41 | -61.05 | -54.95 | -2.39 | -123.36 | -753.57 | 3.12 | -45.64 | 2.3 | 20.83 | -39.4 | 52.28 | 17.59 | 1.85 | -12.53 | 0 | 0 | 0 | 11.99 | 4.62 | 8.51 | 0.11 | -8.33 | -15.38 | 13.66 | 0.0 | 9.28 | 0.16 | 0.0 | 6.67 | 0.13 | 0.0 | 0 | -3.71 | -181.06 | -409.17 | -3.43 | -233.01 | -352.21 | -0.13 | 0.0 | 0.0 | -3.84 | -164.83 | -458.88 | 0.04 | 20.65 | 0 |
23Q2 (19) | 0.99 | -44.38 | -6.6 | 5.06 | -6.81 | -32.62 | 1.29 | -1.53 | -64.36 | 0 | 0 | 0 | 3.62 | 36.6 | -37.04 | -1.07 | -8.08 | -586.36 | 5.74 | 14.8 | 16.9 | 34.37 | 29.44 | 84.32 | 17.27 | -4.0 | -11.44 | 0 | 0 | 0 | 11.46 | -2.63 | 35.46 | 0.12 | 0.0 | 9.09 | 13.66 | 0.0 | 9.63 | 0.16 | 6.67 | 6.67 | 0.13 | 62.5 | 0 | -1.32 | -560.0 | -189.19 | -1.03 | -3533.33 | -163.19 | -0.13 | -8.33 | 0.0 | -1.45 | -353.12 | -207.41 | 0.04 | 4.37 | 0 |
23Q1 (18) | 1.78 | 28.06 | 187.1 | 5.43 | -3.55 | -14.62 | 1.31 | 35.05 | -61.13 | 0 | 0 | 0 | 2.65 | -63.7 | -46.36 | -0.99 | -280.77 | -391.18 | 5.0 | -21.51 | 4.6 | 26.55 | -11.96 | 46.49 | 17.99 | 9.1 | -4.0 | 0 | 0 | 0 | 11.77 | 9.59 | 38.15 | 0.12 | 0.0 | 9.09 | 13.66 | 0.0 | 9.63 | 0.15 | 0.0 | 1400.0 | 0.08 | 0.0 | 0 | -0.2 | -125.32 | -114.18 | 0.03 | -97.09 | -97.89 | -0.12 | 7.69 | 0.0 | -0.32 | -148.48 | -124.81 | 0.03 | 0.65 | 0 |
22Q4 (17) | 1.39 | 275.68 | 49.46 | 5.63 | -8.31 | -3.26 | 0.97 | -74.13 | -76.17 | 0 | 0 | 0 | 7.3 | 133.23 | -13.92 | -0.26 | 7.14 | -142.62 | 6.37 | 108.85 | -0.16 | 30.16 | 120.52 | 19.27 | 16.49 | -18.0 | -2.31 | 0 | 0 | 0 | 10.74 | -2.81 | 35.61 | 0.12 | -7.69 | 0.0 | 13.66 | 9.28 | 9.63 | 0.15 | 0.0 | 1400.0 | 0.08 | 0 | 0 | 0.79 | -34.17 | -45.14 | 1.03 | -24.26 | -28.97 | -0.13 | 0.0 | 0.0 | 0.66 | -38.32 | -49.62 | 0.03 | 0 | 0 |
22Q3 (16) | 0.37 | -65.09 | -51.95 | 6.14 | -18.24 | 34.06 | 3.75 | 3.59 | 294.74 | 0 | 0 | 0 | 3.13 | -45.57 | -56.28 | -0.28 | -227.27 | -165.12 | 3.05 | -37.88 | -39.24 | 13.68 | -26.66 | -33.71 | 20.11 | 3.13 | 14.78 | 0 | 0 | 0 | 11.05 | 30.61 | -1.34 | 0.13 | 18.18 | 8.33 | 12.5 | 0.32 | 0.32 | 0.15 | 0.0 | 1400.0 | 0 | 0 | 0 | 1.2 | -18.92 | 44.58 | 1.36 | -16.56 | 61.9 | -0.13 | 0.0 | 0.0 | 1.07 | -20.74 | 52.86 | 0.00 | 0 | 0 |
22Q2 (15) | 1.06 | 70.97 | -39.77 | 7.51 | 18.08 | 85.43 | 3.62 | 7.42 | 346.91 | 0 | 0 | 0 | 5.75 | 16.4 | -0.69 | 0.22 | -35.29 | -48.84 | 4.91 | 2.72 | 9.84 | 18.65 | 2.88 | -9.14 | 19.5 | 4.06 | 25.81 | 0 | 0 | 0 | 8.46 | -0.7 | -26.43 | 0.11 | 0.0 | -8.33 | 12.46 | 0.0 | 0.0 | 0.15 | 1400.0 | 0 | 0 | 0 | 0 | 1.48 | 4.96 | 190.2 | 1.63 | 14.79 | 219.61 | -0.13 | -8.33 | 0.0 | 1.35 | 4.65 | 255.26 | 0.00 | 0 | 0 |
22Q1 (14) | 0.62 | -33.33 | 244.44 | 6.36 | 9.28 | 32.5 | 3.37 | -17.2 | 587.76 | 0 | 0 | 0 | 4.94 | -41.75 | 30.0 | 0.34 | -44.26 | 1233.33 | 4.78 | -25.08 | 26.12 | 18.13 | -28.32 | -3.96 | 18.74 | 11.02 | 51.37 | 0 | 0 | 0 | 8.52 | 7.58 | -23.59 | 0.11 | -8.33 | -8.33 | 12.46 | 0.0 | 31.71 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.41 | -2.08 | 1914.29 | 1.42 | -2.07 | 1928.57 | -0.12 | 7.69 | 7.69 | 1.29 | -1.53 | 2250.0 | 0.00 | 0 | 0 |
21Q4 (13) | 0.93 | 20.78 | -38.82 | 5.82 | 27.07 | -7.32 | 4.07 | 328.42 | 71.01 | 0 | 0 | 0 | 8.48 | 18.44 | 11.87 | 0.61 | 41.86 | 1933.33 | 6.38 | 27.09 | 9.25 | 25.29 | 22.56 | -16.82 | 16.88 | -3.65 | 83.08 | 0 | 0 | 0 | 7.92 | -29.29 | -2.82 | 0.12 | 0.0 | -7.69 | 12.46 | 0.0 | 31.71 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 1.44 | 73.49 | 1340.0 | 1.45 | 72.62 | 1350.0 | -0.13 | 0.0 | -116.67 | 1.31 | 87.14 | 3175.0 | 0.00 | 0 | 0 |
21Q3 (12) | 0.77 | -56.25 | 250.0 | 4.58 | 13.09 | -21.71 | 0.95 | 17.28 | -59.05 | 0 | 0 | 0 | 7.16 | 23.66 | 55.31 | 0.43 | 0.0 | 2050.0 | 5.02 | 12.3 | -8.89 | 20.63 | 0.53 | -25.11 | 17.52 | 13.03 | 37.09 | 0 | 0 | 0 | 11.2 | -2.61 | 30.54 | 0.12 | 0.0 | -7.69 | 12.46 | 0.0 | 31.71 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.83 | 62.75 | 937.5 | 0.84 | 64.71 | 950.0 | -0.13 | 0.0 | -85.71 | 0.7 | 84.21 | 6900.0 | 0.00 | 0 | 0 |
21Q2 (11) | 1.76 | 877.78 | 351.28 | 4.05 | -15.62 | -32.16 | 0.81 | 65.31 | -57.81 | 0 | 0 | 0 | 5.79 | 52.37 | 41.56 | 0.43 | 1533.33 | 2050.0 | 4.47 | 17.94 | -13.04 | 20.52 | 8.74 | -17.19 | 15.5 | 25.2 | 22.34 | 0 | 0 | 0 | 11.5 | 3.14 | 28.06 | 0.12 | 0.0 | -7.69 | 12.46 | 31.71 | 31.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | 628.57 | 0 | 0.51 | 628.57 | 750.0 | -0.13 | 0.0 | -62.5 | 0.38 | 733.33 | 575.0 | 0.00 | 0 | 0 |
21Q1 (10) | 0.18 | -88.16 | -30.77 | 4.8 | -23.57 | -12.89 | 0.49 | -79.41 | -62.6 | 0 | 0 | 0 | 3.8 | -49.87 | 29.69 | -0.03 | -200.0 | -200.0 | 3.79 | -35.1 | -26.41 | 18.87 | -37.91 | -25.78 | 12.38 | 34.27 | 1.89 | 0 | 0 | 0 | 11.15 | 36.81 | 27.87 | 0.12 | -7.69 | 100.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | 115.56 | 0.07 | -30.0 | 115.56 | -0.13 | -116.67 | -85.71 | -0.06 | -250.0 | 88.46 | 0.00 | 0 | 0 |
20Q4 (9) | 1.52 | 590.91 | 145.16 | 6.28 | 7.35 | 1.45 | 2.38 | 2.59 | 495.0 | 0 | 0 | 0 | 7.58 | 64.43 | -9.44 | 0.03 | 50.0 | 400.0 | 5.84 | 5.99 | -4.26 | 30.40 | 10.35 | 2.52 | 9.22 | -27.86 | -3.05 | 0 | 0 | 0 | 8.15 | -5.01 | -9.94 | 0.13 | 0.0 | 116.67 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 25.0 | 0 | 0.1 | 25.0 | 120.83 | -0.06 | 14.29 | 14.29 | 0.04 | 300.0 | 157.14 | 0.00 | 0 | 0 |
20Q3 (8) | 0.22 | -43.59 | -29.03 | 5.85 | -2.01 | 26.08 | 2.32 | 20.83 | 2.65 | 0 | 0 | 0 | 4.61 | 12.71 | -13.83 | 0.02 | 0.0 | -88.24 | 5.51 | 7.2 | 22.99 | 27.55 | 11.16 | 27.36 | 12.78 | 0.87 | 1.11 | 0 | 0 | 0 | 8.58 | -4.45 | 41.35 | 0.13 | 0.0 | 116.67 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0 | 117.02 | 0.08 | 33.33 | 117.02 | -0.07 | 12.5 | -250.0 | 0.01 | 112.5 | 102.04 | 0.00 | 0 | 0 |
20Q2 (7) | 0.39 | 50.0 | 50.0 | 5.97 | 8.35 | 7.18 | 1.92 | 46.56 | -5.42 | 0 | 0 | 0 | 4.09 | 39.59 | 13.61 | 0.02 | -33.33 | 112.5 | 5.14 | -0.19 | 48.13 | 24.78 | -2.55 | 0 | 12.67 | 4.28 | -2.46 | 0 | 0 | -100.0 | 8.98 | 2.98 | 50.67 | 0.13 | 116.67 | 116.67 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.06 | 113.33 | 109.23 | -0.08 | -14.29 | 0 | -0.08 | 84.62 | 87.69 | 0.00 | 0 | 0 |
20Q1 (6) | 0.26 | -58.06 | -55.93 | 5.51 | -10.99 | -5.0 | 1.31 | 227.5 | -34.5 | 0 | 0 | 0 | 2.93 | -64.99 | -9.85 | 0.03 | 400.0 | 200.0 | 5.15 | -15.57 | 17.85 | 25.43 | -14.24 | 0 | 12.15 | 27.76 | 11.78 | 0 | 0 | 0 | 8.72 | -3.65 | 46.31 | 0.06 | 0.0 | 0.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.45 | 0 | 8.16 | -0.45 | 6.25 | 8.16 | -0.07 | 0.0 | 0 | -0.52 | -642.86 | -6.12 | 0.00 | 0 | 0 |
19Q4 (5) | 0.62 | 100.0 | 5.08 | 6.19 | 33.41 | 44.96 | 0.4 | -82.3 | 1233.33 | 0 | 0 | 0 | 8.37 | 56.45 | -1.65 | -0.01 | -105.88 | -103.7 | 6.1 | 36.16 | 14.88 | 29.65 | 37.09 | 0 | 9.51 | -24.76 | 6.49 | 0 | 0 | 0 | 9.05 | 49.09 | 13.84 | 0.06 | 0.0 | 0.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.48 | -2.13 | 2.04 | -0.07 | -250.0 | -600.0 | -0.07 | 85.71 | 86.0 | 0.00 | 0 | 0 |
19Q3 (4) | 0.31 | 19.23 | 0.0 | 4.64 | -16.7 | 0.0 | 2.26 | 11.33 | 0.0 | 0 | 0 | 0.0 | 5.35 | 48.61 | 0.0 | 0.17 | 206.25 | 0.0 | 4.48 | 29.11 | 0.0 | 21.63 | 0 | 0.0 | 12.64 | -2.69 | 0.0 | 0 | -100.0 | 0.0 | 6.07 | 1.85 | 0.0 | 0.06 | 0.0 | 0.0 | 9.46 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.47 | 27.69 | 0.0 | -0.47 | 27.69 | 0.0 | -0.02 | 0 | 0.0 | -0.49 | 24.62 | 0.0 | 0.00 | 0 | 0.0 |