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) | 1.55 | 63.16 | 0.25 | -51.92 | 0.01 | -50.0 | 0 | 0 | 1.32 | -61.52 | -2.35 | 0 | 0.27 | -87.2 | 20.45 | -66.75 | 0 | 0 | 0 | 0 | 1.17 | 154.35 | 0 | 0 | 6.51 | 0.0 | 0 | 0 | 0 | 0 | -2.42 | 0 | -2.42 | 0 | -0.02 | 0 | -2.44 | 0 | 0.01 | 150.83 |
2021 (9) | 0.95 | -24.0 | 0.52 | 73.33 | 0.02 | 100.0 | 0 | 0 | 3.43 | -16.55 | 0.42 | 0 | 2.11 | 17.88 | 61.52 | 41.25 | 0.41 | 272.73 | 0.53 | 0 | 0.46 | -4.17 | 0.25 | 0 | 6.51 | 8.32 | 0 | 0 | 0 | 0 | 0.03 | 0 | 0.03 | 0 | 0.13 | -83.75 | 0.16 | 0 | 0.00 | -31.17 |
2020 (8) | 1.25 | -33.16 | 0.3 | 0 | 0.01 | -66.67 | 0 | 0 | 4.11 | 236.89 | -0.27 | 0 | 1.79 | 171.21 | 43.55 | -19.49 | 0.11 | -38.89 | 0 | 0 | 0.48 | 29.73 | 0 | 0 | 6.01 | 0.0 | 0 | 0 | 0 | 0 | -1.65 | 0 | -1.65 | 0 | 0.8 | 566.67 | -0.85 | 0 | 0.01 | -7.9 |
2019 (7) | 1.87 | 325.0 | 0 | 0 | 0.03 | -86.96 | 0 | 0 | 1.22 | -53.96 | -0.32 | 0 | 0.66 | -24.14 | 54.10 | 64.78 | 0.18 | -50.0 | 0 | 0 | 0.37 | -77.02 | 0 | 0 | 6.01 | 0.0 | 0 | 0 | 0 | 0 | -1.38 | 0 | -1.38 | 0 | 0.12 | -25.0 | -1.26 | 0 | 0.01 | -79.33 |
2018 (6) | 0.44 | 10.0 | 0.33 | -54.17 | 0.23 | -30.3 | 0 | 0 | 2.65 | 18.3 | 0.13 | 0 | 0.87 | 12.99 | 32.83 | -4.49 | 0.36 | 80.0 | 0 | 0 | 1.61 | -24.41 | 0.53 | -3.64 | 6.01 | 49.88 | 0 | 0 | 0 | 0 | -1.16 | 0 | -1.16 | 0 | 0.16 | -23.81 | -1.0 | 0 | 0.03 | 124.67 |
2017 (5) | 0.4 | 53.85 | 0.72 | 44.0 | 0.33 | 57.14 | 0 | 0 | 2.24 | 3.23 | -1.29 | 0 | 0.77 | -23.76 | 34.38 | -26.14 | 0.2 | -62.26 | 0 | 0 | 2.13 | 21.02 | 0.55 | -30.38 | 4.01 | -57.29 | 0 | 0 | 0 | 0 | -1.29 | 0 | -1.29 | 0 | 0.21 | -12.5 | -1.08 | 0 | 0.01 | -2.93 |
2016 (4) | 0.26 | -31.58 | 0.5 | -41.18 | 0.21 | 0 | 0 | 0 | 2.17 | -29.08 | -5.13 | 0 | 1.01 | 8.6 | 46.54 | 53.14 | 0.53 | -14.52 | 0 | 0 | 1.76 | 0 | 0.79 | 154.84 | 9.39 | 27.06 | 0 | 0 | 0 | 0 | -5.38 | 0 | -5.38 | 0 | 0.24 | -51.02 | -5.14 | 0 | 0.01 | 11.09 |
2015 (3) | 0.38 | -62.38 | 0.85 | -39.29 | 0 | 0 | 0 | 0 | 3.06 | -42.16 | -2.45 | 0 | 0.93 | -65.68 | 30.39 | -40.67 | 0.62 | -24.39 | 0 | 0 | 0 | 0 | 0.31 | 0 | 7.39 | 6.64 | 0 | 0 | 0 | 0 | -2.45 | 0 | -2.45 | 0 | 0.49 | -10.91 | -1.96 | 0 | 0.01 | -53.01 |
2014 (2) | 1.01 | -64.18 | 1.4 | 20.69 | 0 | 0 | 0 | 0 | 5.29 | 72.31 | -1.36 | 0 | 2.71 | 81.88 | 51.23 | 5.55 | 0.82 | 70.83 | 4.33 | 687.27 | 0 | 0 | 0 | 0 | 6.93 | 16.86 | 0 | 0 | 0 | 0 | -1.4 | 0 | -1.4 | 0 | 0.55 | 37.5 | -0.85 | 0 | 0.03 | -36.36 |
2013 (1) | 2.82 | 0 | 1.16 | 0 | 0 | 0 | 0 | 0 | 3.07 | 0 | -0.66 | 0 | 1.49 | 0 | 48.53 | 0 | 0.48 | 0 | 0.55 | 0 | 0.98 | 0 | 0 | 0 | 5.93 | 0 | 0.04 | 0 | 0 | 0 | -0.79 | 0 | -0.75 | 0 | 0.4 | 0 | -0.39 | 0 | 0.04 | 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) | 1.98 | 28.57 | 53.49 | 0.1 | 0.0 | -83.33 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.03 | -83.33 | -89.66 | 0.73 | 461.54 | 215.87 | 0.09 | -52.63 | 28.57 | 21.43 | -23.31 | 754.08 | 0 | 0 | 0 | 0 | 0 | 0 | 1.16 | -0.85 | 163.64 | 0 | 0 | -100.0 | 6.51 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.21 | 37.63 | 6.92 | -1.21 | 37.63 | 6.2 | -0.02 | 33.33 | 60.0 | -1.23 | 37.56 | 8.89 | 0.01 | -12.02 | -34.83 |
23Q2 (19) | 1.54 | 0.65 | 67.39 | 0.1 | 0.0 | -85.71 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.18 | 100.0 | -55.0 | 0.13 | -62.86 | 121.67 | 0.19 | 216.67 | 171.43 | 27.94 | 319.12 | 1145.38 | 0 | 0 | 0 | 0 | 0 | 0 | 1.17 | 0.0 | 160.0 | 0 | 0 | -100.0 | 6.51 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.94 | 6.28 | -189.55 | -1.94 | 6.28 | -193.94 | -0.03 | -50.0 | -120.0 | -1.97 | 5.74 | -278.85 | 0.01 | -2.19 | -16.09 |
23Q1 (18) | 1.53 | -1.29 | 45.71 | 0.1 | -60.0 | -85.92 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.09 | -25.0 | -82.35 | 0.35 | 133.33 | 600.0 | 0.06 | -77.78 | -87.5 | 6.67 | -67.41 | -55.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.17 | 0.0 | 154.35 | 0 | 0 | -100.0 | 6.51 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.07 | 14.46 | -5075.0 | -2.07 | 14.46 | -5075.0 | -0.02 | 0.0 | -112.5 | -2.09 | 14.34 | -1841.67 | 0.01 | -25.36 | -6.39 |
22Q4 (17) | 1.55 | 20.16 | 63.16 | 0.25 | -58.33 | -51.92 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.12 | -58.62 | -92.45 | -1.05 | -66.67 | -344.19 | 0.27 | 285.71 | -87.2 | 20.45 | 715.26 | -66.85 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 1.17 | 165.91 | 154.35 | 0 | -100.0 | -100.0 | 6.51 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.42 | -86.15 | -8166.67 | -2.42 | -87.6 | -8166.67 | -0.02 | 60.0 | -115.38 | -2.44 | -80.74 | -1625.0 | 0.01 | 1.46 | 150.83 |
22Q3 (16) | 1.29 | 40.22 | 9.32 | 0.6 | -14.29 | 81.82 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.29 | -27.5 | -53.23 | -0.63 | -5.0 | -231.58 | 0.07 | 0.0 | -92.13 | 2.51 | 11.83 | -90.13 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.44 | -2.22 | -6.38 | 0.23 | 0.0 | 0 | 6.51 | 0.0 | 8.32 | 0 | 0 | 0 | 0 | 0 | 0 | -1.3 | -94.03 | 21.69 | -1.29 | -95.45 | 22.29 | -0.05 | -133.33 | -110.87 | -1.35 | -159.62 | -12.5 | 0.01 | 13.28 | 59.02 |
22Q2 (15) | 0.92 | -12.38 | -46.51 | 0.7 | -1.41 | 133.33 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.4 | -21.57 | -23.08 | -0.6 | -757.14 | -645.45 | 0.07 | -85.42 | -93.81 | 2.24 | -84.86 | -91.5 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0.45 | -2.17 | -6.25 | 0.23 | -4.17 | 0 | 6.51 | 0.0 | 8.32 | 0 | 0 | 0 | 0 | 0 | 0 | -0.67 | -1575.0 | 54.42 | -0.66 | -1550.0 | 55.1 | 0.15 | -6.25 | -72.73 | -0.52 | -533.33 | 43.48 | 0.01 | 9.12 | 48.19 |
22Q1 (14) | 1.05 | 10.53 | -30.0 | 0.71 | 36.54 | 136.67 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.51 | -67.92 | -26.09 | -0.07 | -116.28 | -216.67 | 0.48 | -77.25 | -37.66 | 14.81 | -75.99 | -11.3 | 0 | -100.0 | -100.0 | 0.56 | 5.66 | 0 | 0.46 | 0.0 | -4.17 | 0.24 | -4.0 | 0 | 6.51 | 0.0 | 8.32 | 0 | 0 | 0 | 0 | 0 | 0 | -0.04 | -233.33 | 97.48 | -0.04 | -233.33 | 97.48 | 0.16 | 23.08 | -78.08 | 0.12 | -25.0 | 113.95 | 0.01 | 100.0 | 37.67 |
21Q4 (13) | 0.95 | -19.49 | -24.0 | 0.52 | 57.58 | 73.33 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.59 | 156.45 | -4.79 | 0.43 | 326.32 | 2250.0 | 2.11 | 137.08 | 17.88 | 61.70 | 142.62 | 41.66 | 0.41 | 95.24 | 272.73 | 0.53 | 1.92 | 0 | 0.46 | -2.13 | -4.17 | 0.25 | 0 | 0 | 6.51 | 8.32 | 8.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 101.81 | 101.82 | 0.03 | 101.81 | 101.82 | 0.13 | -71.74 | -83.75 | 0.16 | 113.33 | 118.82 | 0.00 | -35.68 | -31.17 |
21Q3 (12) | 1.18 | -31.4 | 57.33 | 0.33 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.62 | 19.23 | -55.71 | -0.19 | -272.73 | -280.0 | 0.89 | -21.24 | -23.93 | 25.43 | -3.69 | -43.27 | 0.21 | 162.5 | -62.5 | 0.52 | -1.89 | 0 | 0.47 | -2.08 | -4.08 | 0 | 0 | 0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.66 | -12.93 | -1.84 | -1.66 | -12.93 | -1.84 | 0.46 | -16.36 | -69.93 | -1.2 | -30.43 | -1100.0 | 0.01 | 5.57 | 22.47 |
21Q2 (11) | 1.72 | 14.67 | 65.38 | 0.3 | 0.0 | 900.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.52 | -24.64 | -38.82 | 0.11 | 83.33 | 22.22 | 1.13 | 46.75 | 14.14 | 26.40 | 58.07 | -58.13 | 0.08 | -27.27 | -50.0 | 0.53 | 0 | 0 | 0.48 | 0.0 | 29.73 | 0 | 0 | 0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.47 | 7.55 | 6.96 | -1.47 | 7.55 | 6.96 | 0.55 | -24.66 | 685.71 | -0.92 | -6.98 | 39.07 | 0.01 | 1.37 | -11.33 |
21Q1 (10) | 1.5 | 20.0 | -5.66 | 0.3 | 0.0 | 0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.69 | -58.68 | 263.16 | 0.06 | 400.0 | 121.43 | 0.77 | -56.98 | 79.07 | 16.70 | -61.65 | -57.66 | 0.11 | 0.0 | -26.67 | 0 | 0 | 0 | 0.48 | 0.0 | 29.73 | 0 | 0 | 0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.59 | 3.64 | 4.22 | -1.59 | 3.64 | 4.22 | 0.73 | -8.75 | 630.0 | -0.86 | -1.18 | 44.87 | 0.01 | 0.0 | -13.68 |
20Q4 (9) | 1.25 | 66.67 | -33.16 | 0.3 | 0.0 | 0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 1.67 | 19.29 | 882.35 | -0.02 | 60.0 | 92.31 | 1.79 | 52.99 | 171.21 | 43.55 | -2.84 | -20.15 | 0.11 | -80.36 | -38.89 | 0 | 0 | 0 | 0.48 | -2.04 | 29.73 | 0 | 0 | 0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.65 | -1.23 | -19.57 | -1.65 | -1.23 | -19.57 | 0.8 | -47.71 | 566.67 | -0.85 | -750.0 | 32.54 | 0.01 | 14.45 | -7.9 |
20Q3 (8) | 0.75 | -27.88 | -62.5 | 0.3 | 900.0 | 0 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 1.4 | 64.71 | 288.89 | -0.05 | -155.56 | -183.33 | 1.17 | 18.18 | 46.25 | 44.83 | -28.91 | -4.18 | 0.56 | 250.0 | 154.55 | 0 | 0 | 0 | 0.49 | 32.43 | 32.43 | 0 | 0 | 0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.63 | -3.16 | -45.54 | -1.63 | -3.16 | -45.54 | 1.53 | 2085.71 | 1600.0 | -0.1 | 93.38 | 90.29 | 0.01 | -23.57 | -36.49 |
20Q2 (7) | 1.04 | -34.59 | 85.71 | 0.03 | 0 | 0 | 0.02 | 0.0 | -91.67 | 0 | 0 | 0 | 0.85 | 347.37 | 129.73 | 0.09 | 132.14 | 175.0 | 0.99 | 130.23 | 30.26 | 63.06 | 59.84 | 0 | 0.16 | 6.67 | -52.94 | 0 | 0 | 0 | 0.37 | 0.0 | -77.44 | 0 | 0 | -100.0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.58 | 4.82 | -33.9 | -1.58 | 4.82 | -33.9 | 0.07 | -30.0 | -61.11 | -1.51 | 3.21 | -51.0 | 0.01 | -1.32 | -16.41 |
20Q1 (6) | 1.59 | -14.97 | 137.31 | 0 | 0 | -100.0 | 0.02 | -33.33 | -91.3 | 0 | 0 | 0 | 0.19 | 11.76 | -38.71 | -0.28 | -7.69 | 0 | 0.43 | -34.85 | -37.68 | 39.45 | -27.68 | 0 | 0.15 | -16.67 | -63.41 | 0 | 0 | 0 | 0.37 | 0.0 | -76.28 | 0 | 0 | -100.0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.66 | -20.29 | -43.1 | -1.66 | -20.29 | -43.1 | 0.1 | -16.67 | -54.55 | -1.56 | -23.81 | -65.96 | 0.01 | 6.7 | -12.78 |
19Q4 (5) | 1.87 | -6.5 | 325.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | -86.96 | 0 | 0 | 0 | 0.17 | -52.78 | -74.63 | -0.26 | -533.33 | -1400.0 | 0.66 | -17.5 | -24.14 | 54.55 | 16.59 | 0 | 0.18 | -18.18 | -50.0 | 0 | 0 | 0 | 0.37 | 0.0 | -77.02 | 0 | 0 | -100.0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.38 | -23.21 | -18.97 | -1.38 | -23.21 | -18.97 | 0.12 | 33.33 | -25.0 | -1.26 | -22.33 | -26.0 | 0.01 | -21.08 | -79.33 |
19Q3 (4) | 2.0 | 257.14 | 0.0 | 0 | 0 | 0.0 | 0.03 | -87.5 | 0.0 | 0 | 0 | 0.0 | 0.36 | -2.7 | 0.0 | 0.06 | 150.0 | 0.0 | 0.8 | 5.26 | 0.0 | 46.78 | 0 | 0.0 | 0.22 | -35.29 | 0.0 | 0 | 0 | 0.0 | 0.37 | -77.44 | 0.0 | 0 | -100.0 | 0.0 | 6.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.12 | 5.08 | 0.0 | -1.12 | 5.08 | 0.0 | 0.09 | -50.0 | 0.0 | -1.03 | -3.0 | 0.0 | 0.01 | 0.6 | 0.0 |