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) | 6.39 | -43.0 | 0 | 0 | 0.16 | 0 | 0 | 0 | 5.62 | 12.63 | -8.62 | 0 | 0.95 | -13.64 | 16.90 | -23.32 | 0.2 | -20.0 | 19.93 | 53.66 | 1.91 | 0 | 0 | 0 | 15.29 | 0.0 | 4.35 | 0.0 | 6.46 | 0.0 | -8.07 | 0 | 2.73 | -75.95 | -6.2 | 0 | -14.27 | 0 | 0.00 | 0 |
| 2022 (9) | 11.21 | -33.31 | 0 | 0 | 0 | 0 | 0 | 0 | 4.99 | -23.35 | -4.3 | 0 | 1.1 | -25.17 | 22.04 | -2.38 | 0.25 | 13.64 | 12.97 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 4.35 | 0.0 | 6.46 | -28.78 | 0.54 | -75.78 | 11.35 | -27.48 | -5.57 | 0 | -5.03 | 0 | 0.00 | 0 |
| 2021 (8) | 16.81 | -48.53 | 0 | 0 | 0 | 0 | 0 | 0 | 6.51 | -0.76 | -5.12 | 0 | 1.47 | -22.63 | 22.58 | -22.04 | 0.22 | 120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 4.35 | 0.0 | 9.07 | 33.38 | 2.23 | -76.82 | 15.65 | -24.65 | -6.46 | 0 | -4.23 | 0 | 0.00 | 0 |
| 2020 (7) | 32.66 | -11.35 | 0 | 0 | 0 | 0 | 0 | 0 | 6.56 | -43.3 | -3.9 | 0 | 1.9 | -38.51 | 28.96 | 8.45 | 0.1 | -41.18 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 4.35 | 0.0 | 6.8 | 50.11 | 9.62 | -39.08 | 20.77 | -15.81 | -7.25 | 0 | 2.37 | -73.64 | 0.00 | 0 |
| 2019 (6) | 36.84 | 14.37 | 0 | 0 | 0 | 0 | 0 | 0 | 11.57 | -44.16 | -4.38 | 0 | 3.09 | -27.46 | 26.71 | 29.9 | 0.17 | 13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 10.0 | 4.35 | 3.08 | 4.53 | 42.45 | 15.79 | -32.32 | 24.67 | -19.69 | -6.8 | 0 | 8.99 | -52.18 | 0.00 | 0 |
| 2018 (5) | 32.21 | 5.36 | 0 | 0 | 0 | 0 | 0 | 0 | 20.72 | -39.18 | 1.35 | -83.83 | 4.26 | -61.66 | 20.56 | -36.95 | 0.15 | -54.55 | 0 | 0 | 0 | 0 | 0 | 0 | 13.9 | 9.97 | 4.22 | 24.85 | 3.18 | 23.26 | 23.33 | -6.9 | 30.72 | -0.97 | -4.53 | 0 | 18.8 | -14.08 | 0.00 | 0 |
| 2017 (4) | 30.57 | 11.41 | 0 | 0 | 0 | 0 | 0 | 0 | 34.07 | 3.18 | 8.35 | -5.33 | 11.11 | 6.93 | 32.61 | 3.63 | 0.33 | 73.68 | 0 | 0 | 0 | 0 | 0 | 0 | 12.64 | 10.01 | 3.38 | 35.2 | 2.58 | 0 | 25.06 | 10.4 | 31.02 | 23.1 | -3.18 | 0 | 21.88 | 8.75 | 0.00 | 0 |
| 2016 (3) | 27.44 | -9.02 | 0 | 0 | 0 | 0 | 0 | 0 | 33.02 | 3.25 | 8.82 | 2.2 | 10.39 | -20.57 | 31.47 | -23.07 | 0.19 | -36.67 | 0 | 0 | 0 | 0 | 0 | 0 | 11.49 | 0.0 | 2.5 | 52.44 | 0 | 0 | 22.7 | 42.86 | 25.2 | 43.84 | -2.58 | 0 | 20.12 | 12.15 | 0.00 | 0 |
| 2015 (2) | 30.16 | 45.7 | 0.6 | -1.64 | 0 | 0 | 0 | 0 | 31.98 | 3.33 | 8.63 | -7.6 | 13.08 | 0.31 | 40.90 | -2.92 | 0.3 | 87.5 | 0 | 0 | 0 | 0 | 0 | 0 | 11.49 | 29.98 | 1.64 | 134.29 | 0 | 0 | 15.89 | 26.01 | 17.52 | 31.63 | 2.05 | -33.66 | 17.94 | 14.27 | 0.00 | 0 |
| 2014 (1) | 20.7 | -10.58 | 0.61 | -43.52 | 0 | 0 | 0 | 0 | 30.95 | 15.74 | 9.34 | 33.24 | 13.04 | 14.19 | 42.13 | -1.35 | 0.16 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.84 | 22.44 | 0.7 | 0 | 0 | 0 | 12.61 | 57.82 | 13.31 | 66.58 | 3.09 | 128.89 | 15.7 | 68.09 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 4.09 | -11.28 | -22.24 | 0 | 0 | 0 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 0.78 | -41.79 | -46.58 | -1.36 | -15.25 | -30.77 | 0.55 | -43.3 | -50.45 | 12.91 | -34.25 | -34.4 | 0.07 | 0.0 | -74.07 | 19.87 | -0.1 | 56.95 | 1.94 | 1.04 | 61.67 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.2 | 0.0 | -4.02 | -11.36 | -13.6 | -389.66 | -0.81 | -247.27 | -109.55 | -5.01 | 7.05 | 14.21 | -16.37 | -6.37 | -100.61 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.61 | -22.13 | -28.53 | 0 | 0 | 0 | 0.35 | 105.88 | 0 | 0 | 0 | 0 | 1.34 | 76.32 | -19.28 | -1.18 | -16.83 | -20.41 | 0.97 | 115.56 | -20.49 | 19.64 | 129.52 | -13.41 | 0.07 | -72.0 | -73.08 | 19.89 | -1.34 | 59.5 | 1.92 | -8.57 | 668.0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.2 | -4.02 | 61.46 | -10.0 | -10.13 | -851.88 | 0.55 | -68.02 | -94.22 | -5.39 | -1.13 | 23.98 | -15.39 | -6.8 | -167.19 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.92 | -7.36 | -42.13 | 0 | 0 | 0 | 0.17 | 6.25 | 0 | 0 | 0 | 0 | 0.76 | -44.93 | -32.74 | -1.01 | 82.43 | -18.82 | 0.45 | -52.63 | -60.53 | 8.56 | -49.3 | -63.45 | 0.25 | 25.0 | -7.41 | 20.16 | 1.15 | 56.04 | 2.1 | 9.95 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | -9.08 | -12.52 | -2926.67 | 1.72 | -37.0 | -83.63 | -5.33 | 14.03 | 4.99 | -14.41 | -0.98 | -143.82 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.39 | 21.48 | -43.0 | 0 | 0 | 0 | 0.16 | 0 | 0 | 0 | 0 | 0 | 1.38 | -5.48 | -0.72 | -5.75 | -452.88 | -413.39 | 0.95 | -14.41 | -13.64 | 16.87 | -14.26 | -23.45 | 0.2 | -25.93 | -20.0 | 19.93 | 57.42 | 53.66 | 1.91 | 59.17 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.46 | 0.0 | 0.0 | -8.07 | -247.84 | -1594.44 | 2.73 | -67.81 | -75.95 | -6.2 | -6.16 | -11.31 | -14.27 | -74.88 | -183.7 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.26 | -18.45 | -61.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.46 | -12.05 | 21.67 | -1.04 | -6.12 | 11.11 | 1.11 | -9.02 | 16.84 | 19.68 | -13.21 | 13.32 | 0.27 | 3.85 | 22.73 | 12.66 | 1.52 | -3.95 | 1.2 | 380.0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.46 | 68.23 | 0.0 | -2.32 | -274.44 | -239.76 | 8.48 | -10.92 | -32.0 | -5.84 | 17.63 | -9.36 | -8.16 | -41.67 | -121.74 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.45 | -36.95 | -54.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.66 | 46.9 | 44.35 | -0.98 | -15.29 | 6.67 | 1.22 | 7.02 | 18.45 | 22.68 | -3.13 | 33.42 | 0.26 | -3.7 | 116.67 | 12.47 | -3.48 | -5.96 | 0.25 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 3.84 | -40.56 | -40.56 | 1.33 | 543.33 | -53.0 | 9.52 | -9.42 | -30.21 | -7.09 | -26.38 | -26.83 | -5.76 | 2.54 | -108.7 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.23 | -8.74 | -32.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.13 | -18.71 | -9.6 | -0.85 | 24.11 | 11.46 | 1.14 | 3.64 | 10.68 | 23.41 | 6.19 | 49.09 | 0.27 | 8.0 | 12.5 | 12.92 | -0.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.46 | 0.0 | -28.78 | -0.3 | -155.56 | -123.81 | 10.51 | -7.4 | -28.45 | -5.61 | -0.72 | -20.13 | -5.91 | -17.5 | -73.31 | 0.00 | 0 | 0 |
| 22Q4 (13) | 11.21 | -17.75 | -33.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.39 | 15.83 | -25.67 | -1.12 | 4.27 | 41.97 | 1.1 | 15.79 | -25.17 | 22.04 | 26.93 | -2.53 | 0.25 | 13.64 | 13.64 | 12.97 | -1.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.46 | 0.0 | -28.78 | 0.54 | -67.47 | -75.78 | 11.35 | -8.98 | -27.48 | -5.57 | -4.31 | 13.78 | -5.03 | -36.68 | -18.91 | 0.00 | 0 | 0 |
| 22Q3 (12) | 13.63 | -3.95 | -28.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.2 | 4.35 | -32.96 | -1.17 | -11.43 | 8.59 | 0.95 | -7.77 | -32.62 | 17.37 | 2.18 | -20.55 | 0.22 | 83.33 | 10.0 | 13.18 | -0.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.46 | 0.0 | -28.78 | 1.66 | -41.34 | -60.0 | 12.47 | -8.58 | -29.07 | -5.34 | 4.47 | 23.5 | -3.68 | -33.33 | -30.04 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.19 | -6.89 | -19.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.15 | -8.0 | -30.3 | -1.05 | -9.38 | 11.76 | 1.03 | 0.0 | -18.25 | 17.00 | 8.25 | -8.14 | 0.12 | -50.0 | -52.0 | 13.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.46 | -28.78 | -5.0 | 2.83 | 124.6 | -63.25 | 13.64 | -7.15 | -27.68 | -5.59 | -19.7 | 19.34 | -2.76 | 19.06 | -458.44 | 0.00 | 0 | 0 |
| 22Q1 (10) | 15.24 | -9.34 | -53.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.25 | -33.16 | 5.04 | -0.96 | 50.26 | -31.51 | 1.03 | -29.93 | 19.77 | 15.70 | -30.57 | 24.33 | 0.24 | 9.09 | 41.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 9.07 | 0.0 | 33.38 | 1.26 | -43.5 | -85.83 | 14.69 | -6.13 | -26.7 | -4.67 | 27.71 | 29.35 | -3.41 | 19.39 | -249.56 | 0.00 | 0 | 0 |
| 21Q4 (9) | 16.81 | -11.99 | -48.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.87 | 4.47 | 2.75 | -1.93 | -50.78 | -63.56 | 1.47 | 4.26 | -22.63 | 22.62 | 3.45 | -21.92 | 0.22 | 10.0 | 120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 9.07 | 0.0 | 33.38 | 2.23 | -46.27 | -76.82 | 15.65 | -10.98 | -24.65 | -6.46 | 7.45 | 10.9 | -4.23 | -49.47 | -278.48 | 0.00 | 0 | 0 |
| 21Q3 (8) | 19.1 | 8.46 | -45.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.79 | 8.48 | -16.74 | -1.28 | -7.56 | -28.0 | 1.41 | 11.9 | -39.74 | 21.86 | 18.15 | -29.75 | 0.2 | -20.0 | -13.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 9.07 | 33.38 | 33.38 | 4.15 | -46.1 | -61.57 | 17.58 | -6.79 | -19.91 | -6.98 | -0.72 | 4.38 | -2.83 | -467.53 | -180.86 | 0.00 | 0 | 0 |
| 21Q2 (7) | 17.61 | -45.75 | -50.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.65 | 38.66 | 0.0 | -1.19 | -63.01 | -43.37 | 1.26 | 46.51 | -31.89 | 18.50 | 46.51 | 0 | 0.25 | 47.06 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0 | 6.8 | 0.0 | 0 | 7.7 | -13.39 | 0 | 18.86 | -5.89 | -17.82 | -6.93 | -4.84 | 16.81 | 0.77 | -66.23 | 109.24 | 0.00 | 0 | 0 |
| 21Q1 (6) | 32.46 | -0.61 | -14.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.19 | -34.62 | 26.6 | -0.73 | 38.14 | 17.98 | 0.86 | -54.74 | -25.86 | 12.63 | -56.4 | 0 | 0.17 | 70.0 | -10.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.8 | 0.0 | 50.11 | 8.89 | -7.59 | -40.34 | 20.04 | -3.51 | -15.73 | -6.61 | 8.83 | 11.51 | 2.28 | -3.8 | -69.31 | 0.00 | 0 | 0 |
| 20Q4 (5) | 32.66 | -6.66 | -11.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.82 | -15.35 | -34.53 | -1.18 | -18.0 | 47.32 | 1.9 | -18.8 | -38.51 | 28.96 | -6.92 | 0 | 0.1 | -56.52 | -41.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.29 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 6.8 | 0.0 | 50.11 | 9.62 | -10.93 | -39.08 | 20.77 | -5.38 | -15.81 | -7.25 | 0.68 | -6.62 | 2.37 | -32.29 | -73.64 | 0.00 | 0 | 0 |
| 20Q3 (4) | 34.99 | -1.99 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.15 | 30.3 | 0.0 | -1.0 | -20.48 | 0.0 | 2.34 | 26.49 | 0.0 | 31.12 | 0 | 0.0 | 0.23 | 15.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.29 | 0.0 | 0.0 | 4.35 | 0 | 0.0 | 6.8 | 0 | 0.0 | 10.8 | 0 | 0.0 | 21.95 | -4.36 | 0.0 | -7.3 | 12.36 | 0.0 | 3.5 | 142.02 | 0.0 | 0.00 | 0 | 0.0 |
