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) | 4.53 | -6.02 | 0 | 0 | 0.13 | -95.15 | 0 | 0 | 5.42 | -17.13 | 0.44 | -22.81 | 0.79 | -21.78 | 14.58 | -5.62 | 1.75 | 23.24 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 3.49 | 32.2 | 0.19 | 35.71 | 0.24 | 84.62 | 0.44 | -22.81 | 0.87 | 3.57 | -0.31 | 0 | 0.13 | -50.0 | 0.00 | 0 |
2022 (9) | 4.82 | 7.59 | 0 | 0 | 2.68 | 0 | 0 | 0 | 6.54 | 18.69 | 0.57 | 50.0 | 1.01 | 57.81 | 15.44 | 32.96 | 1.42 | -1.39 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 2.64 | 6.45 | 0.14 | 40.0 | 0.13 | 0 | 0.57 | 50.0 | 0.84 | 75.0 | -0.31 | 0 | 0.26 | 52.94 | 0.00 | 0 |
2021 (8) | 4.48 | 261.29 | 0 | 0 | 0 | 0 | 0 | 0 | 5.51 | 34.06 | 0.38 | 58.33 | 0.64 | 23.08 | 11.62 | -8.19 | 1.44 | 22.03 | 0 | 0 | 2.69 | 0 | 0.01 | -50.0 | 2.48 | 4.64 | 0.1 | -44.44 | 0 | 0 | 0.38 | 0 | 0.48 | 380.0 | -0.21 | 0 | 0.17 | 0 | 0.00 | 0 |
2020 (7) | 1.24 | 39.33 | 0 | 0 | 0 | 0 | 0 | 0 | 4.11 | -29.26 | 0.24 | 0.0 | 0.52 | 10.64 | 12.65 | 56.4 | 1.18 | -20.27 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 2.37 | 3.95 | 0.18 | 12.5 | 0 | 0 | -0.08 | 0 | 0.1 | -75.61 | -0.07 | 0 | -0.15 | 0 | 0.00 | 0 |
2019 (6) | 0.89 | -29.92 | 0 | 0 | 0 | 0 | 0 | 0 | 5.81 | 14.37 | 0.24 | -25.0 | 0.47 | -40.51 | 8.09 | -47.98 | 1.48 | 28.7 | 0.36 | -5.26 | 0 | 0 | 0.04 | -20.0 | 2.28 | 0.0 | 0.16 | 33.33 | 0 | 0 | 0.26 | -18.75 | 0.41 | -6.82 | 0 | 0 | 0.26 | -18.75 | 0.00 | 0 |
2018 (5) | 1.27 | 33.68 | 0 | 0 | 0 | 0 | 0 | 0 | 5.08 | -0.97 | 0.32 | 100.0 | 0.79 | 36.21 | 15.55 | 37.55 | 1.15 | -12.88 | 0.38 | 0 | 0 | 0 | 0.05 | -28.57 | 2.28 | 6.05 | 0.12 | 9.09 | 0 | 0 | 0.32 | 100.0 | 0.44 | 62.96 | 0 | 0 | 0.32 | 100.0 | 0.00 | 0 |
2017 (4) | 0.95 | -49.47 | 0 | 0 | 0 | 0 | 0 | 0 | 5.13 | 25.43 | 0.16 | -57.89 | 0.58 | -20.55 | 11.31 | -36.66 | 1.32 | 51.72 | 0 | 0 | 0 | 0 | 0.07 | 133.33 | 2.15 | 14.97 | 0.11 | 57.14 | 0 | 0 | 0.16 | -57.89 | 0.27 | -40.0 | 0 | 0 | 0.16 | -57.89 | 0.00 | 0 |
2016 (3) | 1.88 | -29.59 | 0 | 0 | 0 | 0 | 0 | 0 | 4.09 | 35.88 | 0.38 | 5.56 | 0.73 | 62.22 | 17.85 | 19.39 | 0.87 | 40.32 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 1.87 | 0.0 | 0.07 | 133.33 | 0 | 0 | 0.38 | 5.56 | 0.45 | 12.5 | 0 | 0 | 0.38 | 5.56 | 0.00 | 0 |
2015 (2) | 2.67 | 124.37 | 0 | 0 | 0 | 0 | 0 | 0 | 3.01 | 25.42 | 0.36 | 38.46 | 0.45 | 4.65 | 14.95 | -16.56 | 0.62 | 19.23 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 1.87 | 24.67 | 0.03 | 200.0 | 0 | 0 | 0.36 | 44.0 | 0.4 | 53.85 | 0 | 0 | 0.36 | 44.0 | 0.00 | 0 |
2014 (1) | 1.19 | 20.2 | 0 | 0 | 0 | 0 | 0 | 0 | 2.4 | 45.45 | 0.26 | 333.33 | 0.43 | 4.88 | 17.92 | -27.9 | 0.52 | 92.59 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 1.5 | 28.21 | 0.01 | 0 | 0 | 0 | 0.25 | 257.14 | 0.26 | 271.43 | 0 | 0 | 0.25 | 257.14 | 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 | |||||||||||||||||||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
23Q4 (20) | 4.53 | -2.58 | -6.02 | 0 | 0 | 0 | 0.13 | -7.14 | -95.15 | 0 | 0 | 0 | 1.14 | -25.97 | -10.24 | 0.01 | -95.0 | 150.0 | 0.79 | -18.56 | -21.78 | 14.58 | -16.6 | -5.47 | 1.75 | -3.85 | 23.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 3.49 | 0.29 | 32.2 | 0.19 | 0.0 | 35.71 | 0.24 | 0.0 | 84.62 | 0.44 | 2.33 | -22.81 | 0.87 | 1.16 | 3.57 | -0.31 | 0.0 | 0.0 | 0.13 | 8.33 | -50.0 | 0.00 | 0 | 0 |
23Q3 (19) | 4.65 | 15.1 | -11.76 | 0 | 0 | 0 | 0.14 | -80.28 | 0 | 0 | 0 | 0 | 1.54 | -12.99 | -10.47 | 0.2 | -13.04 | -25.93 | 0.97 | -39.38 | -17.8 | 17.48 | -37.41 | 3.09 | 1.82 | 18.95 | 22.97 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 3.48 | 4.5 | 31.82 | 0.19 | 0.0 | 35.71 | 0.24 | 0.0 | 84.62 | 0.43 | 86.96 | -27.12 | 0.86 | 30.3 | 0.0 | -0.31 | 0.0 | -55.0 | 0.12 | 250.0 | -69.23 | 0.00 | 0 | 0 |
23Q2 (18) | 4.04 | -9.82 | -18.22 | 0 | 0 | 0 | 0.71 | -50.35 | 0 | 0 | 0 | 0 | 1.77 | 82.47 | -14.08 | 0.23 | 0 | -14.81 | 1.6 | 45.45 | 30.08 | 27.92 | 52.82 | 48.02 | 1.53 | 0.66 | 9.29 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | 100.0 | 3.33 | 11.74 | 27.59 | 0.19 | 35.71 | 35.71 | 0.24 | 84.62 | 84.62 | 0.23 | -59.65 | -28.12 | 0.66 | -21.43 | 11.86 | -0.31 | 0.0 | -72.22 | -0.08 | -130.77 | -157.14 | 0.00 | 0 | 0 |
23Q1 (17) | 4.48 | -7.05 | -5.08 | 0 | 0 | 0 | 1.43 | -46.64 | 0 | 0 | 0 | 0 | 0.97 | -23.62 | -35.33 | 0 | 100.0 | -100.0 | 1.1 | 8.91 | 64.18 | 18.27 | 18.5 | 60.63 | 1.52 | 7.04 | -1.3 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 2.98 | 12.88 | 20.16 | 0.14 | 0.0 | 40.0 | 0.13 | 0.0 | 0 | 0.57 | 0.0 | 35.71 | 0.84 | 0.0 | 61.54 | -0.31 | 0.0 | -63.16 | 0.26 | 0.0 | 13.04 | 0.00 | 0 | 0 |
22Q4 (16) | 4.82 | -8.54 | 7.59 | 0 | 0 | 0 | 2.68 | 0 | 0 | 0 | 0 | 0 | 1.27 | -26.16 | -24.4 | -0.02 | -107.41 | -120.0 | 1.01 | -14.41 | 57.81 | 15.42 | -9.05 | 32.51 | 1.42 | -4.05 | -1.39 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 100.0 | 2.64 | 0.0 | 6.45 | 0.14 | 0.0 | 40.0 | 0.13 | 0.0 | 0 | 0.57 | -3.39 | 50.0 | 0.84 | -2.33 | 75.0 | -0.31 | -55.0 | -47.62 | 0.26 | -33.33 | 52.94 | 0.00 | 0 | 0 |
22Q3 (15) | 5.27 | 6.68 | 217.47 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.72 | -16.5 | 34.38 | 0.27 | 0.0 | 125.0 | 1.18 | -4.07 | 100.0 | 16.95 | -10.13 | 41.09 | 1.48 | 5.71 | 12.12 | 0 | 0 | 0 | 2.66 | -2.92 | 2318.18 | 0.02 | 100.0 | 0.0 | 2.64 | 1.15 | 6.45 | 0.14 | 0.0 | 40.0 | 0.13 | 0.0 | 0 | 0.59 | 84.38 | 110.71 | 0.86 | 45.76 | 126.32 | -0.2 | -11.11 | -185.71 | 0.39 | 178.57 | 85.71 | 0.00 | 0 | 0 |
22Q2 (14) | 4.94 | 4.66 | 175.98 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.06 | 37.33 | 44.06 | 0.27 | 575.0 | 125.0 | 1.23 | 83.58 | 57.69 | 18.87 | 65.84 | 18.99 | 1.4 | -9.09 | 28.44 | 0 | 0 | 0 | 2.74 | 1.11 | 2007.69 | 0.01 | -50.0 | -50.0 | 2.61 | 5.24 | 5.24 | 0.14 | 40.0 | 40.0 | 0.13 | 0 | 0 | 0.32 | -23.81 | 100.0 | 0.59 | 13.46 | 126.92 | -0.18 | 5.26 | -125.0 | 0.14 | -39.13 | 75.0 | 0.00 | 0 | 0 |
22Q1 (13) | 4.72 | 5.36 | 196.86 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.5 | -10.71 | 35.14 | 0.04 | -60.0 | 0.0 | 0.67 | 4.69 | 15.52 | 11.38 | -2.24 | -17.04 | 1.54 | 6.94 | 31.62 | 0 | 0 | 0 | 2.71 | 0.74 | 1706.67 | 0.02 | 100.0 | 0.0 | 2.48 | 0.0 | 4.64 | 0.1 | 0.0 | -44.44 | 0 | 0 | 0 | 0.42 | 10.53 | 1150.0 | 0.52 | 8.33 | 271.43 | -0.19 | 9.52 | -171.43 | 0.23 | 35.29 | 309.09 | 0.00 | 0 | 0 |
21Q4 (12) | 4.48 | 169.88 | 261.29 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.68 | 31.25 | 54.13 | 0.1 | -16.67 | 25.0 | 0.64 | 8.47 | 23.08 | 11.64 | -3.16 | -8.03 | 1.44 | 9.09 | 22.03 | 0 | 0 | 0 | 2.69 | 2345.45 | 0 | 0.01 | -50.0 | -50.0 | 2.48 | 0.0 | 4.64 | 0.1 | 0.0 | -44.44 | 0 | 0 | 0 | 0.38 | 35.71 | 575.0 | 0.48 | 26.32 | 380.0 | -0.21 | -200.0 | -200.0 | 0.17 | -19.05 | 213.33 | 0.00 | 0 | 0 |
21Q3 (11) | 1.66 | -7.26 | 56.6 | 0 | 0 | 0 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 1.28 | -10.49 | -0.78 | 0.12 | 0.0 | -7.69 | 0.59 | -24.36 | 11.32 | 12.02 | -24.2 | -9.76 | 1.32 | 21.1 | 3.94 | 0 | 0 | 0 | 0.11 | -15.38 | 0 | 0.02 | 0.0 | 0.0 | 2.48 | 0.0 | 4.64 | 0.1 | 0.0 | -44.44 | 0 | 0 | 0 | 0.28 | 75.0 | 275.0 | 0.38 | 46.15 | 1800.0 | -0.07 | 12.5 | -40.0 | 0.21 | 162.5 | 200.0 | 0.00 | 0 | 0 |
21Q2 (10) | 1.79 | 12.58 | 123.75 | 0 | 0 | 0 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 1.43 | 28.83 | 93.24 | 0.12 | 200.0 | 300.0 | 0.78 | 34.48 | 95.0 | 15.85 | 15.62 | 62.5 | 1.09 | -6.84 | -31.01 | 0 | 0 | 0 | 0.13 | -13.33 | 0 | 0.02 | 0.0 | -33.33 | 2.48 | 4.64 | 4.64 | 0.1 | -44.44 | -44.44 | 0 | 0 | 0 | 0.16 | 500.0 | 157.14 | 0.26 | 85.71 | 360.0 | -0.08 | -14.29 | 0 | 0.08 | 172.73 | 128.57 | 0.00 | 0 | 0 |
21Q1 (9) | 1.59 | 28.23 | 37.07 | 0 | 0 | 0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 1.11 | 1.83 | 12.12 | 0.04 | -50.0 | 300.0 | 0.58 | 11.54 | 11.54 | 13.71 | 8.37 | 36.85 | 1.17 | -0.85 | -15.83 | 0 | 0 | -100.0 | 0.15 | 0 | 0 | 0.02 | 0.0 | -33.33 | 2.37 | 0.0 | 6.76 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | -0.04 | 50.0 | 33.33 | 0.14 | 40.0 | 55.56 | -0.07 | 0.0 | 0 | -0.11 | 26.67 | -83.33 | 0.00 | 0 | 0 |
20Q4 (8) | 1.24 | 16.98 | 39.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.09 | -15.5 | 13.54 | 0.08 | -38.46 | 214.29 | 0.52 | -1.89 | 10.64 | 12.65 | -4.99 | 56.4 | 1.18 | -7.09 | -20.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.02 | 0.0 | -50.0 | 2.37 | 0.0 | 3.95 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | -0.08 | 50.0 | -130.77 | 0.1 | 400.0 | -75.61 | -0.07 | -40.0 | 0 | -0.15 | 28.57 | -157.69 | 0.00 | 0 | 0 |
20Q3 (7) | 1.06 | 32.5 | 8.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.29 | 74.32 | -8.51 | 0.13 | 333.33 | 225.0 | 0.53 | 32.5 | -41.11 | 13.32 | 36.49 | 0 | 1.27 | -19.62 | -17.53 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 2.37 | 0.0 | 3.95 | 0.18 | 0.0 | 12.5 | 0 | 0 | 0 | -0.16 | 42.86 | -148.48 | 0.02 | 120.0 | -95.83 | -0.05 | 0 | 0 | -0.21 | 25.0 | -163.64 | 0.00 | 0 | 0 |
20Q2 (6) | 0.8 | -31.03 | -41.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.74 | -25.25 | -59.56 | 0.03 | 200.0 | -84.21 | 0.4 | -23.08 | -53.49 | 9.76 | -2.63 | 0 | 1.58 | 13.67 | 20.61 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 2.37 | 6.76 | 3.95 | 0.18 | 12.5 | 12.5 | 0 | 0 | 0 | -0.28 | -366.67 | -196.55 | -0.1 | -211.11 | -122.73 | 0 | 0 | 0 | -0.28 | -366.67 | -196.55 | 0.00 | 0 | 0 |
20Q1 (5) | 1.16 | 30.34 | -3.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.99 | 3.12 | -38.51 | 0.01 | 114.29 | -87.5 | 0.52 | 10.64 | -44.09 | 10.02 | 23.86 | 0 | 1.39 | -6.08 | 6.92 | 0.4 | 11.11 | 8.11 | 0 | 0 | 0 | 0.03 | -25.0 | -40.0 | 2.22 | -2.63 | -2.63 | 0.16 | 0.0 | 33.33 | 0 | 0 | 0 | -0.06 | -123.08 | -115.0 | 0.09 | -78.05 | -82.69 | 0 | 0 | 0 | -0.06 | -123.08 | -115.0 | 0.00 | 0 | 0 |
19Q4 (4) | 0.89 | -9.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.96 | -31.91 | 0.0 | -0.07 | -275.0 | 0.0 | 0.47 | -47.78 | 0.0 | 8.09 | 0 | 0.0 | 1.48 | -3.9 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 33.33 | 0.0 | 2.28 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.26 | -21.21 | 0.0 | 0.41 | -14.58 | 0.0 | 0 | 0 | 0.0 | 0.26 | -21.21 | 0.0 | 0.00 | 0 | 0.0 |