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) | 2.82 | -21.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | -89.05 | 0.88 | 0 | 0.6 | 566.67 | 260.87 | 5986.96 | 0 | 0 | 0.5 | -9.09 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0 | 0 | 0 | 0 | -13.74 | 0 | -13.74 | 0 | 1.74 | 3.57 | -12.0 | 0 | 0.05 | -22.32 |
2021 (9) | 3.61 | 154.23 | 0 | 0 | 0 | 0 | 0 | 0 | 2.1 | -57.06 | -1.12 | 0 | 0.09 | -88.89 | 4.29 | -74.13 | 0.05 | -90.57 | 0.55 | -9.84 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0 | 0 | 0 | 0 | -14.62 | 0 | -14.62 | 0 | 1.68 | -1.18 | -12.94 | 0 | 0.07 | 13.36 |
2020 (8) | 1.42 | -22.4 | 0.18 | 0 | 0 | 0 | 0 | 0 | 4.89 | -31.22 | -4.49 | 0 | 0.81 | -31.36 | 16.56 | -0.19 | 0.53 | -55.46 | 0.61 | -69.65 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.62 | 0.0 | 0 | 0 | -14.12 | 0 | -13.5 | 0 | 1.7 | 31.78 | -12.42 | 0 | 0.06 | 65.56 |
2019 (7) | 1.83 | 66.36 | 0 | 0 | 0 | 0 | 0 | 0 | 7.11 | -40.15 | -2.84 | 0 | 1.18 | 29.67 | 16.60 | 116.66 | 1.19 | -60.33 | 2.01 | 164.47 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.62 | 0.0 | 0 | 0 | -9.63 | 0 | -9.0 | 0 | 1.29 | 0 | -8.34 | 0 | 0.04 | 0.3 |
2018 (6) | 1.1 | -56.69 | 1.26 | -30.39 | 0 | 0 | 0 | 0 | 11.88 | 51.34 | -3.91 | 0 | 0.91 | -58.64 | 7.66 | -72.67 | 3.0 | 4.9 | 0.76 | -10.59 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.62 | 0.0 | 0 | 0 | -6.9 | 0 | -6.27 | 0 | -0.37 | 0 | -7.27 | 0 | 0.04 | 21.31 |
2017 (5) | 2.54 | -28.65 | 1.81 | 96.74 | 0.05 | -50.0 | 0 | 0 | 7.85 | 27.85 | -2.71 | 0 | 2.2 | 71.88 | 28.03 | 34.43 | 2.86 | 180.39 | 0.85 | -9.57 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.62 | 0.0 | 0 | 0 | -2.98 | 0 | -2.36 | 0 | -0.2 | 0 | -3.18 | 0 | 0.03 | -9.29 |
2016 (4) | 3.56 | -50.28 | 0.92 | 0 | 0.1 | 0.0 | 0 | 0 | 6.14 | 28.45 | -2.22 | 0 | 1.28 | -7.91 | 20.85 | -28.31 | 1.02 | -37.42 | 0.94 | -12.15 | 0.05 | -66.67 | 0.01 | -85.71 | 14.57 | 0.0 | 0.62 | 0.0 | 0 | 0 | -0.28 | 0 | 0.35 | -86.38 | -0.16 | 0 | -0.44 | 0 | 0.03 | 5.79 |
2015 (3) | 7.16 | -49.29 | 0 | 0 | 0.1 | 0.0 | 0 | 0 | 4.78 | 37.75 | -2.4 | 0 | 1.39 | 414.81 | 29.08 | 273.73 | 1.63 | 48.18 | 1.07 | -8.55 | 0.15 | -40.0 | 0.07 | -22.22 | 14.57 | 0.0 | 0.62 | 0.0 | 0 | 0 | 1.95 | -55.17 | 2.57 | -48.29 | 0.73 | -35.96 | 2.68 | -51.18 | 0.03 | 4.51 |
2014 (2) | 14.12 | -7.41 | 0 | 0 | 0.1 | 0 | 0 | 0 | 3.47 | -32.75 | -1.25 | 0 | 0.27 | -46.0 | 7.78 | -19.7 | 1.1 | 511.11 | 1.17 | -0.85 | 0.25 | 0 | 0.09 | 800.0 | 14.57 | 0.0 | 0.62 | 0 | 0 | 0 | 4.35 | -30.06 | 4.97 | -20.1 | 1.14 | 50.0 | 5.49 | -21.35 | 0.03 | -78.0 |
2013 (1) | 15.25 | 51.59 | 0 | 0 | 0 | 0 | 0 | 0 | 5.16 | -38.13 | 6.42 | 0 | 0.5 | -48.45 | 9.69 | -16.69 | 0.18 | -25.0 | 1.18 | 16.83 | 0 | 0 | 0.01 | 0.0 | 14.57 | -58.84 | 0 | 0 | 0 | 0 | 6.22 | 0 | 6.22 | 0 | 0.76 | 533.33 | 6.98 | 0 | 0.14 | 11.2 |
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) | 4.5 | 0.67 | 57.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | -71.43 | -0.12 | -100.0 | -20.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.45 | 0.0 | -13.46 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.41 | -0.9 | 12.18 | -13.41 | -0.9 | 12.18 | 1.75 | 6.71 | -2.78 | -11.66 | -0.09 | 13.44 | 0.05 | 0.19 | -39.72 |
23Q2 (19) | 4.47 | -3.66 | 51.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -50.0 | -0.06 | -111.76 | 76.92 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.45 | -6.25 | -15.09 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.29 | -0.45 | 12.45 | -13.29 | -0.45 | 12.45 | 1.64 | -6.82 | -7.34 | -11.65 | -1.57 | 13.12 | 0.05 | -0.1 | -38.57 |
23Q1 (18) | 4.64 | 64.54 | 37.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -50.0 | 0.51 | -66.67 | 270.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0.48 | -4.0 | -12.73 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.23 | 3.71 | 11.27 | -13.23 | 3.71 | 11.27 | 1.76 | 1.15 | -3.83 | -11.47 | 4.42 | 12.31 | 0.05 | -9.93 | -32.74 |
22Q4 (17) | 2.82 | -1.4 | -21.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -42.86 | -73.33 | 1.53 | 1630.0 | 1490.91 | 0.6 | 900.0 | 566.67 | 260.87 | 1378.26 | 5957.97 | 0 | -100.0 | -100.0 | 0.5 | -3.85 | -9.09 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -13.74 | 10.02 | 6.02 | -13.74 | 10.02 | 6.02 | 1.74 | -3.33 | 3.57 | -12.0 | 10.91 | 7.26 | 0.05 | -33.13 | -22.32 |
22Q3 (16) | 2.86 | -3.05 | -18.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | -50.0 | -0.1 | 61.54 | 23.08 | 0.06 | 100.0 | -53.85 | 17.65 | 141.18 | 290.95 | 0.06 | 500.0 | -50.0 | 0.52 | -1.89 | -7.14 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -15.27 | -0.59 | -6.49 | -15.27 | -0.59 | -6.49 | 1.8 | 1.69 | 9.09 | -13.47 | -0.45 | -6.15 | 0.08 | 2.1 | 23.65 |
22Q2 (15) | 2.95 | -12.72 | 24.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | -77.78 | -0.26 | 13.33 | 27.78 | 0.03 | -50.0 | -76.92 | 7.32 | -24.39 | 133.02 | 0.01 | -50.0 | -95.45 | 0.53 | -3.64 | -8.62 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -15.18 | -1.81 | -2.36 | -15.18 | -1.81 | -6.83 | 1.77 | -3.28 | 5.99 | -13.41 | -2.52 | -1.9 | 0.08 | 9.38 | 25.81 |
22Q1 (14) | 3.38 | -6.37 | 164.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -60.0 | -96.08 | -0.3 | -172.73 | 36.17 | 0.06 | -33.33 | -86.67 | 9.68 | 124.73 | -1.72 | 0.02 | -60.0 | -92.31 | 0.55 | 0.0 | -8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -14.91 | -1.98 | -3.04 | -14.91 | -1.98 | -7.65 | 1.83 | 8.93 | 7.02 | -13.08 | -1.08 | -2.51 | 0.07 | 4.02 | 17.07 |
21Q4 (13) | 3.61 | 2.85 | 154.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 7.14 | -84.04 | -0.11 | 15.38 | 93.57 | 0.09 | -30.77 | -88.89 | 4.31 | -4.6 | -74.96 | 0.05 | -58.33 | -90.57 | 0.55 | -1.79 | -9.84 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -14.62 | -1.95 | -4.43 | -14.62 | -1.95 | -9.27 | 1.68 | 1.82 | -1.18 | -12.94 | -1.97 | -5.2 | 0.07 | 6.44 | 16.28 |
21Q3 (12) | 3.51 | 48.1 | 105.26 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -48.15 | -90.0 | -0.13 | 63.89 | 90.15 | 0.13 | 0.0 | -85.23 | 4.51 | 43.75 | -70.71 | 0.12 | -45.45 | -90.08 | 0.56 | -3.45 | -9.68 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -14.34 | 3.3 | -16.68 | -14.34 | -0.91 | -22.88 | 1.65 | -1.2 | 1.85 | -12.69 | 3.57 | -18.93 | 0.07 | 3.87 | 39.33 |
21Q2 (11) | 2.37 | 85.16 | -9.54 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | -82.35 | -61.43 | -0.36 | 23.4 | 55.56 | 0.13 | -71.11 | -82.67 | 3.14 | -68.11 | -76.18 | 0.22 | -15.38 | -86.34 | 0.58 | -3.33 | -6.45 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -14.83 | -2.49 | -34.94 | -14.21 | -2.6 | -37.03 | 1.67 | -2.34 | 8.44 | -13.16 | -3.13 | -39.26 | 0.06 | 1.78 | 58.13 |
21Q1 (10) | 1.28 | -9.86 | -53.11 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.53 | 62.77 | -8.38 | -0.47 | 72.51 | 27.69 | 0.45 | -44.44 | -52.63 | 9.85 | -42.74 | -26.82 | 0.26 | -50.94 | -87.0 | 0.6 | -1.64 | -67.39 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -14.47 | -3.36 | -42.14 | -13.85 | -3.51 | -44.87 | 1.71 | 0.59 | 37.9 | -12.76 | -3.74 | -42.73 | 0.06 | 3.32 | 65.21 |
20Q4 (9) | 1.42 | -16.96 | -22.4 | 0.18 | -73.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.94 | -32.86 | -51.55 | -1.71 | -29.55 | -151.47 | 0.81 | -7.95 | -23.58 | 17.20 | 11.59 | 12.11 | 0.53 | -56.2 | -63.19 | 0.61 | -1.61 | -69.65 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -14.0 | -13.91 | -46.9 | -13.38 | -14.65 | -50.34 | 1.7 | 4.94 | 31.78 | -12.3 | -15.28 | -49.27 | 0.06 | 27.55 | 63.17 |
20Q3 (8) | 1.71 | -34.73 | -2.84 | 0.68 | -22.73 | -69.91 | 0 | 0 | 0 | 0 | 0 | 0 | 1.4 | 100.0 | 1.45 | -1.32 | -62.96 | -97.01 | 0.88 | 17.33 | 31.34 | 15.41 | 16.92 | 52.97 | 1.21 | -24.84 | -58.7 | 0.62 | 0.0 | -11.43 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -12.29 | -11.83 | -39.03 | -11.67 | -12.54 | -41.97 | 1.62 | 5.19 | 430.61 | -10.67 | -12.91 | -14.36 | 0.05 | 17.89 | 71.9 |
20Q2 (7) | 2.62 | -4.03 | 19.63 | 0.88 | 0.0 | -40.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.7 | -58.08 | -66.18 | -0.81 | -24.62 | -68.75 | 0.75 | -21.05 | 59.57 | 13.18 | -2.04 | 0 | 1.61 | -19.5 | -48.4 | 0.62 | -66.3 | -15.07 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -10.99 | -7.96 | -34.52 | -10.37 | -8.47 | -37.35 | 1.54 | 24.19 | 516.22 | -9.45 | -5.7 | -10.66 | 0.04 | 6.34 | -5.73 |
20Q1 (6) | 2.73 | 49.18 | 129.41 | 0.88 | 0 | -19.27 | 0 | 0 | 0 | 0 | 0 | 0 | 1.67 | -13.92 | 9.87 | -0.65 | 4.41 | 30.11 | 0.95 | -10.38 | 72.73 | 13.46 | -12.28 | 0 | 2.0 | 38.89 | -33.99 | 1.84 | -8.46 | 142.11 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -10.18 | -6.82 | -32.38 | -9.56 | -7.42 | -35.22 | 1.24 | -3.88 | 395.24 | -8.94 | -8.5 | -10.23 | 0.04 | 2.04 | -4.61 |
19Q4 (5) | 1.83 | 3.98 | 66.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.94 | 40.58 | 15.48 | -0.68 | -1.49 | 35.24 | 1.06 | 58.21 | 16.48 | 15.34 | 52.26 | 0 | 1.44 | -50.85 | -52.48 | 2.01 | 187.14 | 164.47 | 0 | 0 | 0 | 0 | 0 | 0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -9.53 | -7.81 | -38.72 | -8.9 | -8.27 | -42.4 | 1.29 | 363.27 | 448.65 | -8.24 | 11.68 | -13.81 | 0.04 | 34.37 | -0.49 |
19Q3 (4) | 1.76 | -19.63 | 0.0 | 2.26 | 53.74 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.38 | -33.33 | 0.0 | -0.67 | -39.58 | 0.0 | 0.67 | 42.55 | 0.0 | 10.08 | 0 | 0.0 | 2.93 | -6.09 | 0.0 | 0.7 | -4.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.57 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | -8.84 | -8.2 | 0.0 | -8.22 | -8.87 | 0.0 | -0.49 | -32.43 | 0.0 | -9.33 | -9.25 | 0.0 | 0.03 | -35.35 | 0.0 |