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) | 9.41 | 212.62 | 4.25 | -30.67 | 0 | 0 | 0 | 0 | 8.09 | -18.53 | 0.69 | -10.39 | 3.73 | -2.61 | 46.11 | 19.54 | 0.94 | -29.32 | 0 | 0 | 0 | 0 | 0 | 0 | 6.87 | 0.0 | 0.16 | 100.0 | 0.04 | 0.0 | 1.02 | 15.91 | 1.21 | 22.22 | 0.43 | 126.32 | 1.45 | 35.51 | 0.00 | 0 |
2022 (9) | 3.01 | -33.26 | 6.13 | 0.0 | 0 | 0 | 0 | 0 | 9.93 | 10.46 | 0.77 | 133.33 | 3.83 | -5.9 | 38.57 | -14.8 | 1.33 | -30.73 | 0 | 0 | 0 | 0 | 0 | 0 | 6.87 | 1.78 | 0.08 | 100.0 | 0.04 | 0.0 | 0.88 | 131.58 | 0.99 | 110.64 | 0.19 | -59.57 | 1.07 | 25.88 | 0.00 | 0 |
2021 (8) | 4.51 | 196.71 | 6.13 | 0.0 | 0 | 0 | 0 | 0 | 8.99 | 36.83 | 0.33 | 0 | 4.07 | 45.36 | 45.27 | 6.23 | 1.92 | 50.0 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 6.75 | 0.0 | 0.04 | -96.9 | 0.04 | 0.0 | 0.38 | 0 | 0.47 | 422.22 | 0.47 | 0 | 0.85 | 0 | 0.00 | 0 |
2020 (7) | 1.52 | -64.24 | 6.13 | 13.52 | 0 | 0 | 0 | 0 | 6.57 | -8.5 | -1.24 | 0 | 2.8 | -12.23 | 42.62 | -4.08 | 1.28 | -24.26 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 6.75 | 0.0 | 1.29 | -24.56 | 0.04 | 0.0 | -1.24 | 0 | 0.09 | -93.23 | -0.04 | 0 | -1.28 | 0 | 0.00 | 0 |
2019 (6) | 4.25 | -43.11 | 5.4 | 12.5 | 0 | 0 | 0 | 0 | 7.18 | -33.52 | -0.43 | 0 | 3.19 | -28.79 | 44.43 | 7.11 | 1.69 | -17.96 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 6.75 | 0.75 | 1.71 | 5.56 | 0.04 | 0.0 | -0.41 | 0 | 1.33 | -46.59 | -0.01 | 0 | -0.42 | 0 | 0.00 | 0 |
2018 (5) | 7.47 | 3.89 | 4.8 | 142.42 | 0 | 0 | 0 | 0 | 10.8 | 7.46 | 0.82 | 1950.0 | 4.48 | 15.76 | 41.48 | 7.72 | 2.06 | 20.47 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 6.7 | 0.0 | 1.62 | 0.0 | 0.04 | 0.0 | 0.83 | 69.39 | 2.49 | 16.36 | -0.03 | 0 | 0.8 | 53.85 | 0.00 | 0 |
2017 (4) | 7.19 | 68.38 | 1.98 | 0 | 0 | 0 | 0 | 0 | 10.05 | 57.77 | 0.04 | 0 | 3.87 | 26.06 | 38.51 | -20.1 | 1.71 | 69.31 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 6.7 | 1.82 | 1.62 | 0.0 | 0.04 | 0.0 | 0.49 | -55.05 | 2.14 | -22.18 | 0.03 | 50.0 | 0.52 | -53.15 | 0.00 | 0 |
2016 (3) | 4.27 | -46.82 | 0 | 0 | 0 | 0 | 0 | 0 | 6.37 | -18.33 | -0.13 | 0 | 3.07 | 13.28 | 48.19 | 38.72 | 1.01 | 31.17 | 0 | 0 | 0 | 0 | 0.01 | 0 | 6.58 | 0.0 | 1.62 | 3.85 | 0.04 | 0.0 | 1.09 | -40.11 | 2.75 | -19.35 | 0.02 | 0 | 1.11 | -37.99 | 0.00 | 0 |
2015 (2) | 8.03 | 52.37 | 0 | 0 | 0 | 0 | 0 | 0 | 7.8 | -39.2 | 0.62 | -63.1 | 2.71 | -55.43 | 34.74 | -26.68 | 0.77 | -18.95 | 0 | 0 | 0 | 0 | 0 | 0 | 6.58 | 1.08 | 1.56 | 12.23 | 0.04 | -20.0 | 1.82 | -31.58 | 3.41 | -16.83 | -0.03 | 0 | 1.79 | -32.96 | 0.00 | 0 |
2014 (1) | 5.27 | 91.64 | 0.35 | 0 | 0.25 | 0 | 0 | 0 | 12.83 | 14.55 | 1.68 | -31.15 | 6.08 | 36.02 | 47.39 | 18.74 | 0.95 | 6.74 | 0 | 0 | 0 | 0 | 0 | 0 | 6.51 | 2.2 | 1.39 | 20.87 | 0.05 | 25.0 | 2.66 | -21.53 | 4.1 | -10.28 | 0.01 | 0 | 2.67 | -21.01 | 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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23Q4 (20) | 9.41 | -4.18 | 212.62 | 4.25 | -4.28 | -30.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.29 | 5.53 | 27.93 | -0.17 | -130.36 | 52.78 | 3.73 | 5.67 | -2.61 | 46.11 | -0.86 | 19.54 | 0.94 | -5.05 | -29.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.87 | 0.0 | 0.0 | 0.16 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 1.02 | -14.29 | 15.91 | 1.21 | -12.32 | 22.22 | 0.43 | 95.45 | 126.32 | 1.45 | 2.84 | 35.51 | 0.00 | 0 | 0 |
23Q3 (19) | 9.82 | 115.35 | 944.68 | 4.44 | -22.51 | -27.57 | 0 | 0 | 0 | 0 | 0 | 0 | 2.17 | 24.0 | -21.94 | 0.56 | 115.38 | -1.75 | 3.53 | 13.87 | -35.47 | 46.51 | 23.02 | -11.23 | 0.99 | 0.0 | -35.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 6.87 | 0.0 | 0.0 | 0.16 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 1.19 | 88.89 | -2.46 | 1.38 | 66.27 | 2.99 | 0.22 | 0.0 | 15.79 | 1.41 | 65.88 | 0.0 | 0.00 | 0 | 0 |
23Q2 (18) | 4.56 | 45.22 | 64.62 | 5.73 | -6.53 | -6.53 | 0 | 0 | 0 | 0 | 0 | 0 | 1.75 | -6.91 | -44.09 | 0.26 | 766.67 | -18.75 | 3.1 | -3.73 | -35.68 | 37.80 | 12.48 | -19.29 | 0.99 | -13.91 | -50.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 6.87 | 0.0 | 1.78 | 0.16 | 100.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.63 | -30.77 | -4.55 | 0.83 | -19.42 | 6.41 | 0.22 | -26.67 | 22.22 | 0.85 | -29.75 | 1.19 | 0.00 | 0 | 0 |
23Q1 (17) | 3.14 | 4.32 | 7.9 | 6.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.88 | 5.03 | -15.7 | 0.03 | 108.33 | -88.0 | 3.22 | -15.93 | -18.27 | 33.61 | -12.86 | -19.47 | 1.15 | -13.53 | -40.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 6.87 | 0.0 | 1.78 | 0.08 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.91 | 3.41 | 44.44 | 1.03 | 4.04 | 45.07 | 0.3 | 57.89 | 0.0 | 1.21 | 13.08 | 30.11 | 0.00 | 0 | 0 |
22Q4 (16) | 3.01 | 220.21 | -33.26 | 6.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.79 | -35.61 | -22.17 | -0.36 | -163.16 | -1900.0 | 3.83 | -29.98 | -5.9 | 38.57 | -26.39 | -14.8 | 1.33 | -13.64 | -30.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 6.87 | 0.0 | 1.78 | 0.08 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 0.88 | -27.87 | 131.58 | 0.99 | -26.12 | 110.64 | 0.19 | 0.0 | -59.57 | 1.07 | -24.11 | 25.88 | 0.00 | 0 | 0 |
22Q3 (15) | 0.94 | -66.06 | -71.43 | 6.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.78 | -11.18 | 5.7 | 0.57 | 78.12 | 171.43 | 5.47 | 13.49 | 27.51 | 52.39 | 11.85 | 5.16 | 1.54 | -22.61 | -10.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -75.0 | 6.87 | 1.78 | 1.78 | 0.08 | 0.0 | 100.0 | 0.04 | 0.0 | 0.0 | 1.22 | 84.85 | 238.89 | 1.34 | 71.79 | 204.55 | 0.19 | 5.56 | -24.0 | 1.41 | 67.86 | 131.15 | 0.00 | 0 | 0 |
22Q2 (14) | 2.77 | -4.81 | -27.11 | 6.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.13 | 40.36 | 37.28 | 0.32 | 28.0 | 255.56 | 4.82 | 22.34 | 43.03 | 46.84 | 12.23 | 5.22 | 1.99 | 3.65 | 22.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -60.0 | 6.75 | 0.0 | 0.0 | 0.08 | 100.0 | -93.8 | 0.04 | 0.0 | 0.0 | 0.66 | 4.76 | 160.0 | 0.78 | 9.86 | 239.13 | 0.18 | -40.0 | 5.88 | 0.84 | -9.68 | 190.32 | 0.00 | 0 | 0 |
22Q1 (13) | 2.91 | -35.48 | -37.55 | 6.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.23 | -3.04 | 25.28 | 0.25 | 1150.0 | 2400.0 | 3.94 | -3.19 | 33.56 | 41.74 | -7.81 | -1.1 | 1.92 | 0.0 | 48.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | -60.0 | 6.75 | 0.0 | 0.0 | 0.04 | 0.0 | -96.9 | 0.04 | 0.0 | 0.0 | 0.63 | 65.79 | 150.81 | 0.71 | 51.06 | 688.89 | 0.3 | -36.17 | 172.73 | 0.93 | 9.41 | 182.3 | 0.00 | 0 | 0 |
21Q4 (12) | 4.51 | 37.08 | 196.71 | 6.13 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.3 | -12.55 | 19.79 | 0.02 | -90.48 | 105.41 | 4.07 | -5.13 | 45.36 | 45.27 | -9.14 | 6.23 | 1.92 | 10.98 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 50.0 | 6.75 | 0.0 | 0.0 | 0.04 | 0.0 | -96.9 | 0.04 | 0.0 | 0.0 | 0.38 | 5.56 | 130.65 | 0.47 | 6.82 | 422.22 | 0.47 | 88.0 | 1275.0 | 0.85 | 39.34 | 166.41 | 0.00 | 0 | 0 |
21Q3 (11) | 3.29 | -13.42 | 169.67 | 6.13 | 0.0 | -0.16 | 0 | 0 | 0 | 0 | 0 | 0 | 2.63 | 15.35 | 65.41 | 0.21 | 133.33 | 155.26 | 4.29 | 27.3 | 59.48 | 49.83 | 11.92 | 20.21 | 1.73 | 6.79 | 20.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 33.33 | 6.75 | 0.0 | 0.0 | 0.04 | -96.9 | -96.9 | 0.04 | 0.0 | 0.0 | 0.36 | 132.73 | 141.38 | 0.44 | 91.3 | -4.35 | 0.25 | 47.06 | 457.14 | 0.61 | 165.59 | 164.89 | 0.00 | 0 | 0 |
21Q2 (10) | 3.8 | -18.45 | 10.79 | 6.13 | 0.0 | 1.49 | 0 | 0 | 0 | 0 | 0 | 0 | 2.28 | 28.09 | 34.12 | 0.09 | 800.0 | 132.14 | 3.37 | 14.24 | 35.34 | 44.52 | 5.48 | 25.51 | 1.62 | 25.58 | 10.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 66.67 | 6.75 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -1.1 | 11.29 | -124.49 | 0.23 | 155.56 | -72.62 | 0.17 | 54.55 | 440.0 | -0.93 | 17.7 | -72.22 | 0.00 | 0 | 0 |
21Q1 (9) | 4.66 | 206.58 | 19.18 | 6.13 | 0.0 | 19.03 | 0 | 0 | 0 | 0 | 0 | 0 | 1.78 | -7.29 | 30.88 | 0.01 | 102.7 | 104.76 | 2.95 | 5.36 | 14.34 | 42.20 | -0.97 | 14.5 | 1.29 | 0.78 | -15.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 150.0 | 25.0 | 6.75 | 0.0 | 0.0 | 1.29 | 0.0 | -24.56 | 0.04 | 0.0 | 0.0 | -1.24 | 0.0 | -100.0 | 0.09 | 0.0 | -91.96 | 0.11 | 375.0 | 257.14 | -1.13 | 11.72 | -63.77 | 0.00 | 0 | 0 |
20Q4 (8) | 1.52 | 24.59 | -64.24 | 6.13 | -0.16 | 13.52 | 0 | 0 | 0 | 0 | 0 | 0 | 1.92 | 20.75 | 4.35 | -0.37 | 2.63 | -60.87 | 2.8 | 4.09 | -12.23 | 42.62 | 2.82 | -4.08 | 1.28 | -11.11 | -24.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 0.0 | 6.75 | 0.0 | 0.0 | 1.29 | 0.0 | -24.56 | 0.04 | 0.0 | 0.0 | -1.24 | -42.53 | -202.44 | 0.09 | -80.43 | -93.23 | -0.04 | 42.86 | -300.0 | -1.28 | -36.17 | -204.76 | 0.00 | 0 | 0 |
20Q3 (7) | 1.22 | -64.43 | -3.17 | 6.14 | 1.66 | 13.7 | 0 | 0 | 0 | 0 | 0 | 0 | 1.59 | -6.47 | -25.0 | -0.38 | -35.71 | -46.15 | 2.69 | 8.03 | -16.72 | 41.45 | 16.85 | 0 | 1.44 | -2.04 | 9.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 6.75 | 0.0 | 0.0 | 1.29 | 0.0 | -24.56 | 0.04 | 0.0 | 0.0 | -0.87 | -77.55 | -357.89 | 0.46 | -45.24 | -70.32 | -0.07 | -40.0 | 0 | -0.94 | -74.07 | -394.74 | 0.00 | 0 | 0 |
20Q2 (6) | 3.43 | -12.28 | 308.33 | 6.04 | 17.28 | 20.56 | 0 | 0 | 0 | 0 | 0 | 0 | 1.7 | 25.0 | 1.19 | -0.28 | -33.33 | -660.0 | 2.49 | -3.49 | -8.12 | 35.47 | -3.76 | 0 | 1.47 | -3.92 | -22.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 50.0 | 6.75 | 0.0 | 0.75 | 1.29 | -24.56 | -24.56 | 0.04 | 0.0 | 0.0 | -0.49 | 20.97 | -800.0 | 0.84 | -25.0 | -53.59 | -0.05 | 28.57 | 0 | -0.54 | 21.74 | -871.43 | 0.00 | 0 | 0 |
20Q1 (5) | 3.91 | -8.0 | -55.57 | 5.15 | -4.63 | 4.04 | 0 | 0 | 0 | 0 | 0 | 0 | 1.36 | -26.09 | -11.69 | -0.21 | 8.7 | -2200.0 | 2.58 | -19.12 | 0.39 | 36.86 | -17.04 | 0 | 1.53 | -9.47 | -21.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 33.33 | 6.75 | 0.0 | 0.75 | 1.71 | 0.0 | 5.56 | 0.04 | 0.0 | 0.0 | -0.62 | -51.22 | -173.81 | 1.12 | -15.79 | -55.2 | -0.07 | -600.0 | -600.0 | -0.69 | -64.29 | -183.13 | 0.00 | 0 | 0 |
19Q4 (4) | 4.25 | 237.3 | 0.0 | 5.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.84 | -13.21 | 0.0 | -0.23 | 11.54 | 0.0 | 3.19 | -1.24 | 0.0 | 44.43 | 0 | 0.0 | 1.69 | 28.03 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 6.75 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.41 | -115.79 | 0.0 | 1.33 | -14.19 | 0.0 | -0.01 | 0 | 0.0 | -0.42 | -121.05 | 0.0 | 0.00 | 0 | 0.0 |