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) | 0.76 | -24.0 | 0.23 | 0 | 0 | 0 | 0 | 0 | 6.27 | 34.84 | -0.21 | 0 | 4.55 | 21.33 | 72.57 | -10.02 | 0.87 | 40.32 | 0 | 0 | 0 | 0 | 0.84 | -4.55 | 5.85 | 14.48 | 0.11 | 0.0 | 0 | 0 | -5.27 | 0 | -5.16 | 0 | -0.91 | 0 | -6.18 | 0 | 0.00 | 0 |
2022 (9) | 1.0 | -50.74 | 0 | 0 | 0 | 0 | 0 | 0 | 4.65 | 7.39 | -1.8 | 0 | 3.75 | 65.93 | 80.65 | 54.51 | 0.62 | 82.35 | 0 | 0 | 0 | 0 | 0.88 | 7.32 | 5.11 | 0.0 | 0.11 | 0.0 | 0 | 0 | -5.04 | 0 | -4.93 | 0 | -0.91 | 0 | -5.95 | 0 | 0.00 | 0 |
2021 (8) | 2.03 | -23.4 | 0 | 0 | 0 | 0 | 0 | 0 | 4.33 | -14.6 | -0.96 | 0 | 2.26 | -10.67 | 52.19 | 4.59 | 0.34 | -24.44 | 0 | 0 | 0 | 0 | 0.82 | -12.77 | 5.11 | 0.0 | 0.11 | 0.0 | 0 | 0 | -3.24 | 0 | -3.13 | 0 | -1.17 | 0 | -4.41 | 0 | 0.00 | 0 |
2020 (7) | 2.65 | 8.16 | 0 | 0 | 0.09 | 0 | 0 | 0 | 5.07 | -5.41 | -1.03 | 0 | 2.53 | -23.1 | 49.90 | -18.7 | 0.45 | 4.65 | 0 | 0 | 0.26 | 0 | 0.94 | -16.07 | 5.11 | 0.0 | 0.11 | 0.0 | 0 | 0 | -2.28 | 0 | -2.18 | 0 | -1.03 | 0 | -3.31 | 0 | 0.00 | 0 |
2019 (6) | 2.45 | -28.36 | 0 | 0 | 0 | 0 | 0 | 0 | 5.36 | 2.29 | -1.22 | 0 | 3.29 | 9.67 | 61.38 | 7.21 | 0.43 | 10.26 | 0 | 0 | 0 | 0 | 1.12 | -3.45 | 5.11 | -2.67 | 0.11 | 0.0 | 0 | 0 | -1.25 | 0 | -1.15 | 0 | -0.75 | 0 | -2.0 | 0 | 0.00 | 0 |
2018 (5) | 3.42 | -21.02 | 0 | 0 | 0 | 0 | 0 | 0 | 5.24 | -12.52 | -0.4 | 0 | 3.0 | 30.43 | 57.25 | 49.1 | 0.39 | -38.1 | 0 | 0 | 0 | 0 | 1.16 | -0.85 | 5.25 | 0.0 | 0.11 | 0.0 | 0 | 0 | -0.16 | 0 | -0.05 | 0 | -0.55 | 0 | -0.71 | 0 | 0.00 | 0 |
2017 (4) | 4.33 | -41.72 | 0 | 0 | 0 | 0 | 0 | 0 | 5.99 | 10.72 | -0.84 | 0 | 2.3 | 112.96 | 38.40 | 92.34 | 0.63 | -8.7 | 0 | 0 | 0 | 0 | 1.17 | -13.97 | 5.25 | -29.72 | 0.11 | 0.0 | 0 | 0 | 0.24 | -78.95 | 0.35 | -72.0 | -0.85 | 0 | -0.61 | 0 | 0.00 | 0 |
2016 (3) | 7.43 | -37.35 | 0 | 0 | 0 | 0 | 0 | 0 | 5.41 | 11.09 | -0.69 | 0 | 1.08 | -61.01 | 19.96 | -64.9 | 0.69 | 2.99 | 0 | 0 | 0 | 0 | 1.36 | -8.72 | 7.47 | -3.98 | 0.11 | 83.33 | 0 | 0 | 1.14 | -39.36 | 1.25 | -35.57 | -0.44 | 0 | 0.7 | -67.74 | 0.00 | 0 |
2015 (2) | 11.86 | 22.9 | 0 | 0 | 0 | 0 | 0 | 0 | 4.87 | -43.17 | 0.48 | 269.23 | 2.77 | -28.79 | 56.88 | 25.31 | 0.67 | -43.22 | 0 | 0 | 0 | 0 | 1.49 | -39.92 | 7.78 | 0.65 | 0.06 | 50.0 | 0 | 0 | 1.88 | 51.61 | 1.94 | 32.88 | 0.29 | -50.0 | 2.17 | 19.23 | 0.00 | 0 |
2014 (1) | 9.65 | 19.58 | 0 | 0 | 0 | 0 | 0 | 0 | 8.57 | -27.98 | 0.13 | -71.11 | 3.89 | -16.7 | 45.39 | 15.66 | 1.18 | 21.65 | 0 | 0 | 0 | 0 | 2.48 | 2.06 | 7.73 | 0.78 | 0.04 | 0 | 0.18 | 0 | 1.24 | -6.77 | 1.46 | 9.77 | 0.58 | 0 | 1.82 | 58.26 | 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) | 0.76 | -38.71 | -24.0 | 0.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.7 | 152.34 | 50.84 | 0.45 | 245.16 | 186.54 | 4.55 | 57.99 | 21.33 | 72.57 | 35.06 | -10.02 | 0.87 | 1.16 | 40.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | -3.45 | -4.55 | 5.85 | 0.17 | 14.48 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -5.27 | 7.87 | -4.56 | -5.16 | 8.02 | -4.67 | -0.91 | -16.67 | 0.0 | -6.18 | 4.92 | -3.87 | 0.00 | 0 | 0 |
23Q3 (19) | 1.24 | -29.14 | -10.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.07 | -30.07 | 22.99 | -0.31 | -933.33 | 32.61 | 2.88 | -3.36 | 8.68 | 53.73 | -6.96 | -15.45 | 0.86 | -1.15 | -15.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | 1.16 | -1.14 | 5.84 | 0.0 | 14.29 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -5.72 | -5.93 | -26.55 | -5.61 | -5.85 | -27.21 | -0.78 | 9.3 | 3.7 | -6.5 | -3.83 | -21.95 | 0.00 | 0 | 0 |
23Q2 (18) | 1.75 | -2.23 | 124.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.53 | 57.73 | 15.91 | -0.03 | 90.62 | 57.14 | 2.98 | -12.35 | 6.81 | 57.75 | -15.92 | -9.34 | 0.87 | -7.45 | 89.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.86 | 1.18 | 2.38 | 5.84 | 0.52 | 14.29 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -5.4 | -0.56 | -33.0 | -5.3 | -0.57 | -34.18 | -0.86 | 7.53 | 11.34 | -6.26 | 0.63 | -24.45 | 0.00 | 0 | 0 |
23Q1 (17) | 1.79 | 79.0 | 30.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.97 | -45.81 | 44.78 | -0.32 | 38.46 | 57.33 | 3.4 | -9.33 | 60.38 | 68.69 | -14.83 | 24.41 | 0.94 | 51.61 | 129.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.85 | -3.41 | 3.66 | 5.81 | 13.7 | 13.7 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -5.37 | -6.55 | -34.59 | -5.27 | -6.9 | -35.48 | -0.93 | -2.2 | 13.08 | -6.3 | -5.88 | -24.51 | 0.00 | 0 | 0 |
22Q4 (16) | 1.0 | -27.54 | -50.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.79 | 105.75 | 36.64 | -0.52 | -13.04 | -136.36 | 3.75 | 41.51 | 65.93 | 80.65 | 26.9 | 54.51 | 0.62 | -39.22 | 82.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.88 | 0.0 | 7.32 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -5.04 | -11.5 | -55.56 | -4.93 | -11.79 | -57.51 | -0.91 | -12.35 | 22.22 | -5.95 | -11.63 | -34.92 | 0.00 | 0 | 0 |
22Q3 (15) | 1.38 | 76.92 | -32.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | -34.09 | -19.44 | -0.46 | -557.14 | -187.5 | 2.65 | -5.02 | 34.52 | 63.55 | -0.23 | 53.23 | 1.02 | 121.74 | 191.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.88 | 4.76 | -1.12 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -4.52 | -11.33 | -49.67 | -4.41 | -11.65 | -51.03 | -0.81 | 16.49 | 30.17 | -5.33 | -5.96 | -27.51 | 0.00 | 0 | 0 |
22Q2 (14) | 0.78 | -43.07 | -63.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.32 | 97.01 | 69.23 | -0.07 | 90.67 | 69.57 | 2.79 | 31.6 | 99.29 | 63.70 | 15.38 | 123.4 | 0.46 | 12.2 | 21.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | 2.44 | -8.7 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -4.06 | -1.75 | -41.96 | -3.95 | -1.54 | -43.12 | -0.97 | 9.35 | 15.65 | -5.03 | 0.59 | -25.44 | 0.00 | 0 | 0 |
22Q1 (13) | 1.37 | -32.51 | -36.28 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.67 | -48.85 | -42.24 | -0.75 | -240.91 | -114.29 | 2.12 | -6.19 | -14.52 | 55.21 | 5.78 | 15.54 | 0.41 | 20.59 | 2.5 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.82 | 0.0 | -12.77 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -3.99 | -23.15 | -51.14 | -3.89 | -24.28 | -53.75 | -1.07 | 8.55 | -3.88 | -5.06 | -14.74 | -37.87 | 0.00 | 0 | 0 |
21Q4 (12) | 2.03 | -0.49 | -23.4 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.31 | 21.3 | -24.28 | -0.22 | -37.5 | -340.0 | 2.26 | 14.72 | -10.67 | 52.19 | 25.85 | 4.39 | 0.34 | -2.86 | -24.44 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.82 | -7.87 | -12.77 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -3.24 | -7.28 | -42.11 | -3.13 | -7.19 | -43.58 | -1.17 | -0.86 | -13.59 | -4.41 | -5.5 | -33.23 | 0.00 | 0 | 0 |
21Q3 (11) | 2.04 | -5.56 | -35.24 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.08 | 38.46 | -12.9 | -0.16 | 30.43 | 20.0 | 1.97 | 40.71 | 2.6 | 41.47 | 45.45 | 13.62 | 0.35 | -7.89 | -23.91 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.89 | -3.26 | -16.04 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -3.02 | -5.59 | -34.82 | -2.92 | -5.8 | -37.09 | -1.16 | -0.87 | -27.47 | -4.18 | -4.24 | -32.7 | 0.00 | 0 | 0 |
21Q2 (10) | 2.16 | 0.47 | -40.17 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.78 | -32.76 | -26.42 | -0.23 | 34.29 | 28.12 | 1.4 | -43.55 | -22.65 | 28.51 | -40.33 | -16.98 | 0.38 | -5.0 | -22.45 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.92 | -2.13 | -15.6 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -2.86 | -8.33 | -40.2 | -2.76 | -9.09 | -43.01 | -1.15 | -11.65 | -40.24 | -4.01 | -9.26 | -40.21 | 0.00 | 0 | 0 |
21Q1 (9) | 2.15 | -18.87 | -11.52 | 0 | 0 | 0 | 0.17 | 88.89 | 0 | 0 | 0 | 0 | 1.16 | -32.95 | 12.62 | -0.35 | -600.0 | 25.53 | 2.48 | -1.98 | -2.36 | 47.78 | -4.43 | 0.46 | 0.4 | -11.11 | -25.93 | 0 | 0 | 0 | 0.17 | -34.62 | 0 | 0.94 | 0.0 | -15.32 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -2.64 | -15.79 | -53.49 | -2.53 | -16.06 | -56.17 | -1.03 | 0.0 | -47.14 | -3.67 | -10.88 | -51.65 | 0.00 | 0 | 0 |
20Q4 (8) | 2.65 | -15.87 | 8.16 | 0 | 0 | 0 | 0.09 | -57.14 | 0 | 0 | 0 | 0 | 1.73 | 39.52 | -10.36 | -0.05 | 75.0 | -600.0 | 2.53 | 31.77 | -23.1 | 50.00 | 36.98 | -18.54 | 0.45 | -2.17 | 4.65 | 0 | 0 | 0 | 0.26 | 85.71 | 0 | 0.94 | -11.32 | -16.07 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -2.28 | -1.79 | -82.4 | -2.18 | -2.35 | -89.57 | -1.03 | -13.19 | -37.33 | -3.31 | -5.08 | -65.5 | 0.00 | 0 | 0 |
20Q3 (7) | 3.15 | -12.74 | -13.22 | 0 | 0 | 0 | 0.21 | 31.25 | 0 | 0 | 0 | 0 | 1.24 | 16.98 | -0.8 | -0.2 | 37.5 | 33.33 | 1.92 | 6.08 | -42.34 | 36.50 | 6.28 | 0 | 0.46 | -6.12 | -9.8 | 0 | 0 | 0 | 0.14 | -30.0 | 0 | 1.06 | -2.75 | -5.36 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -2.24 | -9.8 | -58.87 | -2.13 | -10.36 | -63.85 | -0.91 | -10.98 | -97.83 | -3.15 | -10.14 | -68.45 | 0.00 | 0 | 0 |
20Q2 (6) | 3.61 | 48.56 | -15.46 | 0 | 0 | 0 | 0.16 | 0 | 0 | 0 | 0 | 0 | 1.06 | 2.91 | -6.19 | -0.32 | 31.91 | 40.74 | 1.81 | -28.74 | -15.02 | 34.35 | -27.79 | 0 | 0.49 | -9.26 | -14.04 | 0 | 0 | 0 | 0.2 | 0 | 0 | 1.09 | -1.8 | -5.22 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -2.04 | -18.6 | -83.78 | -1.93 | -19.14 | -93.0 | -0.82 | -17.14 | -78.26 | -2.86 | -18.18 | -82.17 | 0.00 | 0 | 0 |
20Q1 (5) | 2.43 | -0.82 | -44.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | -46.63 | -1.9 | -0.47 | -4800.0 | -20.51 | 2.54 | -22.8 | -10.25 | 47.57 | -22.51 | 0 | 0.54 | 25.58 | 8.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.11 | -0.89 | -3.48 | 5.11 | 0.0 | -2.67 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -1.72 | -37.6 | -212.73 | -1.62 | -40.87 | -268.18 | -0.7 | 6.67 | -34.62 | -2.42 | -21.0 | -126.17 | 0.00 | 0 | 0 |
19Q4 (4) | 2.45 | -32.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.93 | 54.4 | 0.0 | 0.01 | 103.33 | 0.0 | 3.29 | -1.2 | 0.0 | 61.38 | 0 | 0.0 | 0.43 | -15.69 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.12 | 0.0 | 0.0 | 5.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | -1.25 | 11.35 | 0.0 | -1.15 | 11.54 | 0.0 | -0.75 | -63.04 | 0.0 | -2.0 | -6.95 | 0.0 | 0.00 | 0 | 0.0 |