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) | 2.76 | -23.55 | 4.08 | -41.71 | 0.73 | -51.33 | 0 | 0 | 25.16 | -17.4 | 2.3 | -23.33 | 4.44 | -23.32 | 17.65 | -7.16 | 5.55 | -25.8 | 0 | 0 | 0 | 0 | 0 | 0 | 5.17 | 1.77 | 1.51 | 4.86 | 2.58 | 13.66 | 3.75 | 31.58 | 7.84 | 19.33 | -2.96 | 0 | 0.79 | 192.59 | 0.00 | 0 |
| 2022 (9) | 3.61 | 21.14 | 7.0 | 29.39 | 1.5 | 219.15 | 0 | 0 | 30.46 | 10.12 | 3.0 | 0.67 | 5.79 | 27.25 | 19.01 | 15.56 | 7.48 | -7.08 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 5.08 | 0.79 | 1.44 | 58.24 | 2.27 | -28.84 | 2.85 | -19.94 | 6.57 | -14.34 | -2.58 | 0 | 0.27 | -12.9 | 0.00 | 0 |
| 2021 (8) | 2.98 | 48.26 | 5.41 | 62.46 | 0.47 | -41.98 | 0 | 0 | 27.66 | 3.83 | 2.98 | -4.18 | 4.55 | 7.06 | 16.45 | 3.11 | 8.05 | 48.25 | 0 | 0 | 1.82 | 91.58 | 0.02 | 0.0 | 5.04 | 2.02 | 0.91 | 51.67 | 3.19 | 28.63 | 3.56 | -12.75 | 7.67 | 7.12 | -3.25 | 0 | 0.31 | -65.17 | 0.00 | 0 |
| 2020 (7) | 2.01 | 42.55 | 3.33 | 17.67 | 0.81 | -2.41 | 0 | 0 | 26.64 | -11.82 | 3.11 | 10.68 | 4.25 | 4.94 | 15.95 | 19.0 | 5.43 | -10.1 | 0 | 0 | 0.95 | -53.66 | 0.02 | 0.0 | 4.94 | 0.0 | 0.6 | 87.5 | 2.48 | 12.22 | 4.08 | 36.0 | 7.16 | 29.24 | -3.19 | 0 | 0.89 | 71.15 | 0.00 | 0 |
| 2019 (6) | 1.41 | -52.53 | 2.83 | -31.14 | 0.83 | 33.87 | 0 | 0 | 30.21 | 4.1 | 2.81 | 86.09 | 4.05 | -10.4 | 13.41 | -13.93 | 6.04 | 6.53 | 0 | 0 | 2.05 | -11.64 | 0.02 | -33.33 | 4.94 | 0.0 | 0.32 | 88.24 | 2.21 | 0 | 3.0 | -1.64 | 5.54 | 72.05 | -2.48 | 0 | 0.52 | -38.1 | 0.00 | 0 |
| 2018 (5) | 2.97 | 194.06 | 4.11 | -27.39 | 0.62 | 0 | 0 | 0 | 29.02 | 5.07 | 1.51 | -11.7 | 4.52 | 16.8 | 15.58 | 11.16 | 5.67 | 24.62 | 0 | 0 | 2.32 | 673.33 | 0.03 | 0 | 4.94 | 32.44 | 0.17 | 0 | 0 | 0 | 3.05 | 78.36 | 3.22 | 88.3 | -2.21 | 0 | 0.84 | 0 | 0.00 | 0 |
| 2017 (4) | 1.01 | -66.67 | 5.66 | 52.97 | 0 | 0 | 0 | 0 | 27.62 | -6.66 | 1.71 | -62.58 | 3.87 | 0.0 | 14.01 | 7.13 | 4.55 | -5.01 | 0 | 0 | 0.3 | 0 | 0 | 0 | 3.73 | -18.2 | 0 | 0 | 0 | 0 | 1.71 | -69.46 | 1.71 | -69.46 | -2.31 | 0 | -0.6 | 0 | 0.00 | 0 |
| 2016 (3) | 3.03 | -1.3 | 3.7 | 14.91 | 0 | 0 | 0 | 0 | 29.59 | -9.21 | 4.57 | -12.45 | 3.87 | -11.64 | 13.08 | -2.69 | 4.79 | 21.57 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 0.0 | 0 | 0 | 0 | 0 | 5.6 | -9.24 | 5.6 | -9.24 | -1.94 | 0 | 3.66 | -18.3 | 0.00 | 0 |
| 2015 (2) | 3.07 | 0 | 3.22 | 0 | 0 | 0 | 0 | 0 | 32.59 | 0 | 5.22 | 0 | 4.38 | 0 | 13.44 | 0 | 3.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 0 | 0 | 0 | 0 | 0 | 6.17 | 0 | 6.17 | 0 | -1.69 | 0 | 4.48 | 0 | 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) | 3.04 | 12.18 | -2.88 | 5.53 | 27.42 | 44.01 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.88 | -2.41 | 6.83 | 0.55 | -12.7 | 12.24 | 3.99 | -24.43 | -13.07 | 15.14 | -25.69 | -13.96 | 5.62 | -11.36 | -7.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.29 | 0.0 | 2.32 | 1.74 | 0.0 | 15.23 | 2.96 | 0.0 | 14.73 | 3.27 | 20.22 | 1.55 | 7.97 | 7.41 | 8.88 | -2.87 | 0.0 | -18.6 | 0.4 | 366.67 | -50.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.71 | -13.97 | -4.24 | 4.34 | 3.58 | -16.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.05 | 16.34 | 16.34 | 0.63 | -17.11 | 6.78 | 5.28 | 5.18 | 19.46 | 20.37 | 1.16 | 22.41 | 6.34 | 5.14 | -12.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.29 | 1.93 | 2.92 | 1.74 | 0.0 | 15.23 | 2.96 | 0.0 | 14.73 | 2.72 | 30.14 | -0.37 | 7.42 | 9.28 | 8.64 | -2.87 | -1.41 | -18.6 | -0.15 | 79.73 | -148.39 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.15 | 14.13 | 224.74 | 4.19 | 2.7 | -27.0 | 0.57 | -21.92 | -48.18 | 0 | 0 | 0 | 6.06 | -4.87 | -3.81 | 0.76 | 43.4 | 8.57 | 5.02 | 13.06 | -13.75 | 20.14 | 14.15 | 0.27 | 6.03 | 8.65 | -19.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.19 | 0.39 | 1.57 | 1.74 | 15.23 | 15.23 | 2.96 | 14.73 | 14.73 | 2.09 | -44.27 | -2.34 | 6.79 | -13.39 | 8.81 | -2.83 | 4.39 | -8.85 | -0.74 | -193.67 | -60.87 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.76 | -11.82 | -23.55 | 4.08 | 6.25 | -41.71 | 0.73 | 0.0 | -51.33 | 0 | 0 | 0 | 6.37 | -1.09 | -12.62 | 0.53 | 8.16 | -25.35 | 4.44 | -3.27 | -23.32 | 17.64 | 0.27 | -7.2 | 5.55 | -8.42 | -25.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 5.17 | 0.0 | 1.77 | 1.51 | 0.0 | 4.86 | 2.58 | 0.0 | 13.66 | 3.75 | 16.46 | 31.58 | 7.84 | 7.1 | 19.33 | -2.96 | -22.31 | -14.73 | 0.79 | -1.25 | 192.59 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.13 | 10.6 | -20.76 | 3.84 | -26.01 | -40.37 | 0.73 | -15.12 | -58.76 | 0 | 0 | 0 | 6.44 | 6.27 | -6.8 | 0.49 | -16.95 | -30.99 | 4.59 | 3.85 | -14.37 | 17.59 | 5.72 | 1.42 | 6.06 | -15.95 | -15.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 5.17 | 0.58 | 2.38 | 1.51 | 0.0 | 24.79 | 2.58 | 0.0 | -20.62 | 3.22 | 17.95 | 8.05 | 7.32 | 7.17 | -1.61 | -2.42 | 0.0 | -6.61 | 0.8 | 158.06 | 12.68 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.83 | 191.75 | -37.8 | 5.19 | -9.58 | -20.52 | 0.86 | -21.82 | -57.43 | 0 | 0 | 0 | 6.06 | -3.81 | -28.54 | 0.59 | -15.71 | -28.92 | 4.42 | -24.05 | -24.32 | 16.64 | -17.14 | -16.48 | 7.21 | -4.25 | -7.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 5.14 | 0.59 | 1.98 | 1.51 | 0.0 | 24.79 | 2.58 | 0.0 | -20.62 | 2.73 | 27.57 | 20.26 | 6.83 | 9.46 | 1.49 | -2.42 | 6.92 | 10.04 | 0.31 | 167.39 | 173.81 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.97 | -73.13 | -68.61 | 5.74 | -18.0 | 7.69 | 1.1 | -26.67 | 69.23 | 0 | 0 | 0 | 6.3 | -13.58 | -19.02 | 0.7 | -1.41 | -6.67 | 5.82 | 0.52 | -0.17 | 20.08 | 5.65 | -4.06 | 7.53 | 0.67 | 15.49 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 5.11 | 0.59 | 1.39 | 1.51 | 4.86 | 65.93 | 2.58 | 13.66 | -19.12 | 2.14 | -24.91 | -50.35 | 6.24 | -5.02 | -25.89 | -2.6 | -0.78 | 10.03 | -0.46 | -270.37 | -132.39 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.61 | -8.61 | 21.14 | 7.0 | 8.7 | 29.39 | 1.5 | -15.25 | 219.15 | 0 | 0 | 0 | 7.29 | 5.5 | -5.69 | 0.71 | 0.0 | -5.33 | 5.79 | 8.02 | 27.25 | 19.01 | 9.58 | 15.51 | 7.48 | 4.91 | -7.08 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | -50.0 | 5.08 | 0.59 | 0.79 | 1.44 | 19.01 | 58.24 | 2.27 | -30.15 | -28.84 | 2.85 | -4.36 | -19.94 | 6.57 | -11.69 | -14.34 | -2.58 | -13.66 | 20.62 | 0.27 | -61.97 | -12.9 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.95 | -13.19 | 17.91 | 6.44 | -1.38 | 40.31 | 1.77 | -12.38 | 121.25 | 0 | 0 | 0 | 6.91 | -18.51 | 29.89 | 0.71 | -14.46 | 136.67 | 5.36 | -8.22 | 37.08 | 17.35 | -12.94 | 23.78 | 7.13 | -8.59 | 3.03 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | -50.0 | 5.05 | 0.2 | 0.2 | 1.21 | 0.0 | 32.97 | 3.25 | 0.0 | 1.88 | 2.98 | 31.28 | 6.05 | 7.44 | 10.55 | 7.51 | -2.27 | 15.61 | 28.39 | 0.71 | 269.05 | 297.22 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.55 | 47.25 | 12.35 | 6.53 | 22.51 | 36.61 | 2.02 | 210.77 | 152.5 | 0 | 0 | 0 | 8.48 | 9.0 | 20.8 | 0.83 | 10.67 | -2.35 | 5.84 | 0.17 | 42.79 | 19.92 | -4.82 | 43.13 | 7.8 | 19.63 | 9.09 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | -50.0 | 5.04 | 0.0 | 2.02 | 1.21 | 32.97 | 32.97 | 3.25 | 1.88 | 1.88 | 2.27 | -47.33 | -9.92 | 6.73 | -20.07 | 1.66 | -2.69 | 6.92 | 18.73 | -0.42 | -129.58 | 46.84 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.09 | 3.69 | 108.78 | 5.33 | -1.48 | 9.45 | 0.65 | 38.3 | -34.34 | 0 | 0 | 0 | 7.78 | 0.65 | 2.64 | 0.75 | 0.0 | -30.56 | 5.83 | 28.13 | 29.84 | 20.93 | 27.21 | 26.35 | 6.52 | -19.01 | 5.67 | 0 | 0 | 0 | 1.59 | -12.64 | 117.81 | 0.01 | -50.0 | -50.0 | 5.04 | 0.0 | 2.02 | 0.91 | 0.0 | 51.67 | 3.19 | 0.0 | 28.63 | 4.31 | 21.07 | -16.31 | 8.42 | 9.78 | 2.18 | -2.89 | 11.08 | 3.67 | 1.42 | 358.06 | -33.95 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.98 | -11.04 | 48.26 | 5.41 | 17.86 | 62.46 | 0.47 | -41.25 | -41.98 | 0 | 0 | 0 | 7.73 | 45.3 | -3.13 | 0.75 | 150.0 | -33.63 | 4.55 | 16.37 | 7.06 | 16.46 | 17.42 | 3.15 | 8.05 | 16.33 | 48.25 | 0 | 0 | 0 | 1.82 | -4.21 | 91.58 | 0.02 | 0.0 | 0.0 | 5.04 | 0.0 | 2.02 | 0.91 | 0.0 | 51.67 | 3.19 | 0.0 | 28.63 | 3.56 | 26.69 | -12.75 | 7.67 | 10.84 | 7.12 | -3.25 | -2.52 | -1.88 | 0.31 | 186.11 | -65.17 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.35 | -17.28 | 38.43 | 4.59 | -3.97 | 8.77 | 0.8 | 0.0 | -20.0 | 0 | 0 | 0 | 5.32 | -24.22 | -21.76 | 0.3 | -64.71 | -69.7 | 3.91 | -4.4 | 11.08 | 14.01 | 0.67 | 6.06 | 6.92 | -3.22 | 18.49 | 0 | 0 | 0 | 1.9 | -11.21 | 53.23 | 0.02 | 0.0 | 0.0 | 5.04 | 2.02 | 2.02 | 0.91 | 0.0 | 51.67 | 3.19 | 0.0 | 28.63 | 2.81 | 11.51 | -4.75 | 6.92 | 4.53 | 14.76 | -3.17 | 4.23 | -9.69 | -0.36 | 54.43 | -700.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.05 | 173.65 | 74.57 | 4.78 | -1.85 | 17.16 | 0.8 | -19.19 | -21.57 | 0 | 0 | 0 | 7.02 | -7.39 | 48.1 | 0.85 | -21.3 | 183.33 | 4.09 | -8.91 | 42.51 | 13.92 | -15.98 | 0 | 7.15 | 15.88 | 8.83 | 0 | 0 | 0 | 2.14 | 193.15 | 41.72 | 0.02 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 0.91 | 51.67 | 51.67 | 3.19 | 28.63 | 28.63 | 2.52 | -51.07 | 28.57 | 6.62 | -19.66 | 31.09 | -3.31 | -10.33 | -21.25 | -0.79 | -136.74 | -2.6 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.48 | -26.37 | 38.32 | 4.87 | 46.25 | 41.16 | 0.99 | 22.22 | -5.71 | 0 | 0 | 0 | 7.58 | -5.01 | 6.46 | 1.08 | -4.42 | 54.29 | 4.49 | 5.65 | 10.32 | 16.57 | 3.85 | 0 | 6.17 | 13.63 | -1.91 | 0 | 0 | 0 | 0.73 | -23.16 | -59.67 | 0.02 | 0.0 | 100.0 | 4.94 | 0.0 | 0.0 | 0.6 | 0.0 | 87.5 | 2.48 | 0.0 | 12.22 | 5.15 | 26.23 | 39.19 | 8.24 | 15.08 | 32.26 | -3.0 | 5.96 | -14.5 | 2.15 | 141.57 | 99.07 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.01 | -16.94 | 42.55 | 3.33 | -21.09 | 17.67 | 0.81 | -19.0 | -2.41 | 0 | 0 | 0 | 7.98 | 17.35 | 0.0 | 1.13 | 14.14 | 52.7 | 4.25 | 20.74 | 4.94 | 15.95 | 20.74 | 0 | 5.43 | -7.02 | -10.1 | 0 | 0 | 0 | 0.95 | -23.39 | -53.66 | 0.02 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 0.6 | 0.0 | 87.5 | 2.48 | 0.0 | 12.22 | 4.08 | 38.31 | 36.0 | 7.16 | 18.74 | 29.24 | -3.19 | -10.38 | -28.63 | 0.89 | 1383.33 | 71.15 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.42 | 4.31 | 0.0 | 4.22 | 3.43 | 0.0 | 1.0 | -1.96 | 0.0 | 0 | 0 | 0.0 | 6.8 | 43.46 | 0.0 | 0.99 | 230.0 | 0.0 | 3.52 | 22.65 | 0.0 | 13.21 | 0 | 0.0 | 5.84 | -11.11 | 0.0 | 0 | 0 | 0.0 | 1.24 | -17.88 | 0.0 | 0.02 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 2.95 | 50.51 | 0.0 | 6.03 | 19.41 | 0.0 | -2.89 | -5.86 | 0.0 | 0.06 | 107.79 | 0.0 | 0.00 | 0 | 0.0 |
