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) | 8.66 | 11.03 | 0 | 0 | 0 | 0 | 0 | 0 | 13.31 | -25.18 | 1.72 | -34.35 | 1.06 | 35.9 | 7.96 | 81.64 | 2.99 | -23.53 | 0 | 0 | 0 | 0 | 0.01 | -75.0 | 7.5 | 0.0 | 1.46 | 23.73 | 0.1 | -80.77 | 4.34 | 0.0 | 5.9 | -2.48 | -0.18 | 0 | 4.16 | -1.89 | 0.00 | 0 |
2022 (9) | 7.8 | 65.25 | 0 | 0 | 0 | 0 | 0 | 0 | 17.79 | -2.47 | 2.62 | 6.5 | 0.78 | -46.21 | 4.38 | -44.85 | 3.91 | -35.26 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 7.5 | 0.0 | 1.18 | 25.53 | 0.52 | -1.89 | 4.34 | 6.9 | 6.05 | 9.4 | -0.1 | 0 | 4.24 | 19.77 | 0.00 | 0 |
2021 (8) | 4.72 | 21.96 | 0 | 0 | 0 | 0 | 0 | 0 | 18.24 | 30.75 | 2.46 | 100.0 | 1.45 | 93.33 | 7.95 | 47.86 | 6.04 | 106.14 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 7.5 | -5.06 | 0.94 | 14.63 | 0.53 | -1.85 | 4.06 | 37.63 | 5.53 | 28.6 | -0.52 | 0 | 3.54 | 46.28 | 0.00 | 0 |
2020 (7) | 3.87 | -24.56 | 0 | 0 | 0 | 0 | 0 | 0 | 13.95 | -17.36 | 1.23 | -25.0 | 0.75 | -32.43 | 5.38 | -18.24 | 2.93 | -18.38 | 0 | 0 | 0.07 | 0 | 0.04 | 33.33 | 7.9 | 0.0 | 0.82 | 24.24 | 0.54 | 74.19 | 2.95 | 4.98 | 4.3 | 13.76 | -0.53 | 0 | 2.42 | 6.61 | 0.00 | 0 |
2019 (6) | 5.13 | 8.92 | 0 | 0 | 0 | 0 | 0 | 0 | 16.88 | 13.9 | 1.64 | -10.87 | 1.11 | 23.33 | 6.58 | 8.28 | 3.59 | -16.71 | 0 | 0 | 0 | 0 | 0.03 | -50.0 | 7.9 | -5.05 | 0.66 | 40.43 | 0.31 | 63.16 | 2.81 | 1.81 | 3.78 | 10.53 | -0.54 | 0 | 2.27 | -7.35 | 0.00 | 0 |
2018 (5) | 4.71 | -17.66 | 0 | 0 | 0 | 0 | 0 | 0 | 14.82 | 11.76 | 1.84 | -9.8 | 0.9 | 45.16 | 6.07 | 29.88 | 4.31 | 32.62 | 0 | 0 | 0 | 0 | 0.06 | 100.0 | 8.32 | -31.13 | 0.47 | 74.07 | 0.19 | 0 | 2.76 | 9.09 | 3.42 | 22.58 | -0.31 | 0 | 2.45 | 4.7 | 0.00 | 0 |
2017 (4) | 5.72 | 20.17 | 0 | 0 | 0.18 | -47.06 | 0 | 0 | 13.26 | 7.89 | 2.04 | 96.15 | 0.62 | 14.81 | 4.68 | 6.42 | 3.25 | -1.81 | 0.36 | -61.7 | 0.23 | -42.5 | 0.03 | -25.0 | 12.08 | 0.0 | 0.27 | 68.75 | 0 | 0 | 2.53 | 55.21 | 2.79 | 55.0 | -0.19 | 0 | 2.34 | 36.05 | 0.00 | 0 |
2016 (3) | 4.76 | -11.19 | 0.06 | -96.03 | 0.34 | -74.81 | 0 | 0 | 12.29 | -55.21 | 1.04 | 160.0 | 0.54 | -88.61 | 4.39 | -74.56 | 3.31 | 30.31 | 0.94 | -1.05 | 0.4 | -74.36 | 0.04 | 100.0 | 12.08 | 0.0 | 0.16 | 33.33 | 0 | 0 | 1.63 | 91.76 | 1.8 | 83.67 | 0.09 | -78.05 | 1.72 | 36.51 | 0.00 | 0 |
2015 (2) | 5.36 | -6.94 | 1.51 | -78.85 | 1.35 | -50.91 | 0 | 0 | 27.44 | -38.94 | 0.4 | -55.56 | 4.74 | -21.65 | 17.27 | 28.31 | 2.54 | -70.15 | 0.95 | -1.04 | 1.56 | 54.46 | 0.02 | -50.0 | 12.08 | 0.0 | 0.12 | 300.0 | 0 | 0 | 0.85 | -16.67 | 0.98 | -7.55 | 0.41 | -12.77 | 1.26 | -15.44 | 0.00 | 0 |
2014 (1) | 5.76 | 91.36 | 7.14 | 54.55 | 2.75 | 11.79 | 0 | 0 | 44.94 | -27.19 | 0.9 | 80.0 | 6.05 | 0.0 | 13.46 | 37.34 | 8.51 | 6.64 | 0.96 | -2.04 | 1.01 | -43.89 | 0.04 | 100.0 | 12.08 | 0.0 | 0.03 | 0 | 0 | 0 | 1.02 | 209.09 | 1.06 | 221.21 | 0.47 | 235.71 | 1.49 | 217.02 | 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) | 8.66 | 5.74 | 11.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.38 | -12.21 | -9.63 | 0.54 | -20.59 | -18.18 | 1.06 | 0.95 | 35.9 | 7.97 | 3.68 | 81.67 | 2.99 | -3.86 | -23.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -75.0 | 7.5 | 0.0 | 0.0 | 1.46 | 0.0 | 23.73 | 0.1 | 0.0 | -80.77 | 4.34 | 14.21 | 0.0 | 5.9 | 10.07 | -2.48 | -0.18 | -1900.0 | -80.0 | 4.16 | 9.19 | -1.89 | 0.00 | 0 | 0 |
23Q3 (19) | 8.19 | -2.5 | 29.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.85 | 25.82 | -12.9 | 0.68 | 112.5 | 3.03 | 1.05 | 28.05 | -31.37 | 7.69 | 33.39 | -4.7 | 3.11 | -5.76 | -36.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -75.0 | 7.5 | 0.0 | 0.0 | 1.46 | 0.0 | 23.73 | 0.1 | 0.0 | -80.77 | 3.8 | 21.79 | 4.11 | 5.36 | 14.53 | 0.19 | 0.01 | 105.56 | -75.0 | 3.81 | 29.59 | 3.25 | 0.00 | 0 | 0 |
23Q2 (18) | 8.4 | 8.11 | 17.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.06 | 1.66 | -28.5 | 0.32 | 77.78 | -49.21 | 0.82 | -8.89 | -44.97 | 5.76 | -1.08 | -24.7 | 3.3 | -14.73 | -39.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 0.0 | 7.5 | 0.0 | 0.0 | 1.46 | 23.73 | 23.73 | 0.1 | -80.77 | -80.77 | 3.12 | -31.13 | 4.35 | 4.68 | -24.88 | -0.21 | -0.18 | -63.64 | -28.57 | 2.94 | -33.48 | 3.16 | 0.00 | 0 | 0 |
23Q1 (17) | 7.77 | -0.38 | 51.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.01 | -19.52 | -43.63 | 0.18 | -72.73 | -73.13 | 0.9 | 15.38 | -54.08 | 5.83 | 32.79 | -40.62 | 3.87 | -1.02 | -34.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 50.0 | 7.5 | 0.0 | 0.0 | 1.18 | 0.0 | 25.53 | 0.52 | 0.0 | -1.89 | 4.53 | 4.38 | -4.23 | 6.23 | 2.98 | 0.48 | -0.11 | -10.0 | 68.57 | 4.42 | 4.25 | 0.91 | 0.00 | 0 | 0 |
22Q4 (16) | 7.8 | 23.03 | 65.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.74 | -15.38 | -24.14 | 0.66 | 0.0 | 1.54 | 0.78 | -49.02 | -46.21 | 4.39 | -45.61 | -44.82 | 3.91 | -20.53 | -35.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 100.0 | 7.5 | 0.0 | 0.0 | 1.18 | 0.0 | 25.53 | 0.52 | 0.0 | -1.89 | 4.34 | 18.9 | 6.9 | 6.05 | 13.08 | 9.4 | -0.1 | -350.0 | 80.77 | 4.24 | 14.91 | 19.77 | 0.00 | 0 | 0 |
22Q3 (15) | 6.34 | -10.96 | 65.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | 3.27 | -10.16 | 0.66 | 4.76 | -13.16 | 1.53 | 2.68 | 23.39 | 8.07 | 5.39 | 10.05 | 4.92 | -10.38 | -8.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 300.0 | 100.0 | 7.5 | 0.0 | 0.0 | 1.18 | 0.0 | 25.53 | 0.52 | 0.0 | -1.89 | 3.65 | 22.07 | 7.04 | 5.35 | 14.07 | 9.86 | 0.04 | 128.57 | 107.41 | 3.69 | 29.47 | 28.57 | 0.00 | 0 | 0 |
22Q2 (14) | 7.12 | 38.52 | 40.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.28 | -19.85 | -10.65 | 0.63 | -5.97 | -5.97 | 1.49 | -23.98 | 13.74 | 7.65 | -21.99 | -8.75 | 5.49 | -6.95 | 13.2 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | -50.0 | -66.67 | 7.5 | 0.0 | 0.0 | 1.18 | 25.53 | 43.9 | 0.52 | -1.89 | -3.7 | 2.99 | -36.79 | -24.49 | 4.69 | -24.35 | -11.68 | -0.14 | 60.0 | 73.58 | 2.85 | -34.93 | -16.91 | 0.00 | 0 | 0 |
22Q1 (13) | 5.14 | 8.9 | 12.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.34 | 8.32 | 48.33 | 0.67 | 3.08 | 81.08 | 1.96 | 35.17 | 161.33 | 9.81 | 23.4 | 81.29 | 5.9 | -2.32 | 58.6 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -50.0 | 7.5 | 0.0 | 0.0 | 0.94 | 0.0 | 14.63 | 0.53 | 0.0 | -1.85 | 4.73 | 16.5 | 44.21 | 6.2 | 12.12 | 33.62 | -0.35 | 32.69 | 23.91 | 4.38 | 23.73 | 55.32 | 0.00 | 0 | 0 |
21Q4 (12) | 4.72 | 22.92 | 21.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.93 | 0.2 | 36.57 | 0.65 | -14.47 | 109.68 | 1.45 | 16.94 | 93.33 | 7.95 | 8.47 | 47.86 | 6.04 | 12.9 | 106.14 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -50.0 | 7.5 | 0.0 | -5.06 | 0.94 | 0.0 | 14.63 | 0.53 | 0.0 | -1.85 | 4.06 | 19.06 | 37.63 | 5.53 | 13.55 | 28.6 | -0.52 | 3.7 | 1.89 | 3.54 | 23.34 | 46.28 | 0.00 | 0 | 0 |
21Q3 (11) | 3.84 | -24.41 | -20.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.92 | 2.71 | 35.91 | 0.76 | 13.43 | 347.06 | 1.24 | -5.34 | 36.26 | 7.33 | -12.62 | 13.23 | 5.35 | 10.31 | 78.33 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.02 | -33.33 | -50.0 | 7.5 | 0.0 | -5.06 | 0.94 | 14.63 | 14.63 | 0.53 | -1.85 | -1.85 | 3.41 | -13.89 | 29.17 | 4.87 | -8.29 | 21.75 | -0.54 | -1.89 | 5.26 | 2.87 | -16.33 | 38.65 | 0.00 | 0 | 0 |
21Q2 (10) | 5.08 | 11.4 | 7.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.79 | 33.06 | 58.09 | 0.67 | 81.08 | 191.3 | 1.31 | 74.67 | 65.82 | 8.39 | 54.99 | 59.03 | 4.85 | 30.38 | 28.99 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 0.03 | -25.0 | 200.0 | 7.5 | 0.0 | -5.06 | 0.82 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 3.96 | 20.73 | 59.68 | 5.31 | 14.44 | 38.64 | -0.53 | -15.22 | 11.67 | 3.43 | 21.63 | 82.45 | 0.00 | 0 | 0 |
21Q1 (9) | 4.56 | 17.83 | 8.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.6 | -0.28 | -2.44 | 0.37 | 19.35 | -30.19 | 0.75 | 0.0 | -25.74 | 5.41 | 0.65 | -12.35 | 3.72 | 26.96 | 11.38 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 0.04 | 0.0 | 300.0 | 7.5 | -5.06 | -5.06 | 0.82 | 0.0 | 24.24 | 0.54 | 0.0 | 74.19 | 3.28 | 11.19 | -1.8 | 4.64 | 7.91 | 7.66 | -0.46 | 13.21 | 17.86 | 2.82 | 16.53 | 1.44 | 0.00 | 0 | 0 |
20Q4 (8) | 3.87 | -19.71 | -24.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.61 | -0.28 | -2.96 | 0.31 | 82.35 | -29.55 | 0.75 | -17.58 | -32.43 | 5.38 | -16.93 | -18.24 | 2.93 | -2.33 | -18.38 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 0.04 | 0.0 | 33.33 | 7.9 | 0.0 | 0.0 | 0.82 | 0.0 | 24.24 | 0.54 | 0.0 | 74.19 | 2.95 | 11.74 | 4.98 | 4.3 | 7.5 | 13.76 | -0.53 | 7.02 | 1.85 | 2.42 | 16.91 | 6.61 | 0.00 | 0 | 0 |
20Q3 (7) | 4.82 | 1.69 | 5.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.62 | 19.47 | -20.26 | 0.17 | -26.09 | -63.83 | 0.91 | 15.19 | -36.36 | 6.47 | 22.73 | 0 | 3.0 | -20.21 | -8.54 | 0 | 0 | 0 | 0.07 | 0 | 0 | 0.04 | 300.0 | 0.0 | 7.9 | 0.0 | -5.05 | 0.82 | 0.0 | 24.24 | 0.54 | 0.0 | 74.19 | 2.64 | 6.45 | 10.92 | 4.0 | 4.44 | 19.4 | -0.57 | 5.0 | -16.33 | 2.07 | 10.11 | 9.52 | 0.00 | 0 | 0 |
20Q2 (6) | 4.74 | 12.32 | -14.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.03 | -17.89 | -31.29 | 0.23 | -56.6 | -42.5 | 0.79 | -21.78 | -29.46 | 5.27 | -14.58 | 0 | 3.76 | 12.57 | 4.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -75.0 | 7.9 | 0.0 | -5.05 | 0.82 | 24.24 | 24.24 | 0.54 | 74.19 | 74.19 | 2.48 | -25.75 | 29.84 | 3.83 | -11.14 | 32.99 | -0.6 | -7.14 | -62.16 | 1.88 | -32.37 | 22.08 | 0.00 | 0 | 0 |
20Q1 (5) | 4.22 | -17.74 | -9.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.69 | -0.81 | -12.35 | 0.53 | 20.45 | 60.61 | 1.01 | -9.01 | 6.32 | 6.17 | -6.12 | 0 | 3.34 | -6.96 | -11.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | -75.0 | 7.9 | 0.0 | -5.05 | 0.66 | 0.0 | 40.43 | 0.31 | 0.0 | 63.16 | 3.34 | 18.86 | 8.09 | 4.31 | 14.02 | 14.93 | -0.56 | -3.7 | -93.1 | 2.78 | 22.47 | -0.71 | 0.00 | 0 | 0 |
19Q4 (4) | 5.13 | 11.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.72 | -18.06 | 0.0 | 0.44 | -6.38 | 0.0 | 1.11 | -22.38 | 0.0 | 6.58 | 0 | 0.0 | 3.59 | 9.45 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | -25.0 | 0.0 | 7.9 | -5.05 | 0.0 | 0.66 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 2.81 | 18.07 | 0.0 | 3.78 | 12.84 | 0.0 | -0.54 | -10.2 | 0.0 | 2.27 | 20.11 | 0.0 | 0.00 | 0 | 0.0 |