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) | 1.63 | -19.7 | 5.95 | 4.75 | 0 | 0 | 0 | 0 | 5.67 | -17.71 | 0.33 | -68.27 | 0.36 | 38.46 | 6.35 | 68.25 | 4.43 | -12.1 | 17.38 | 2.3 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 1.03 | 10.75 | 7.93 | 0.0 | 1.7 | -19.05 | 10.65 | -2.83 | -1.32 | 0 | 0.38 | 111.11 | 0.00 | 0 |
| 2022 (9) | 2.03 | -26.45 | 5.68 | 4.22 | 0 | 0 | 0 | 0 | 6.89 | -14.94 | 1.04 | -27.27 | 0.26 | -44.68 | 3.77 | -34.97 | 5.04 | -1.37 | 16.99 | 0.83 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.93 | 20.78 | 7.93 | 0.0 | 2.1 | -13.93 | 10.96 | -1.7 | -1.92 | 0 | 0.18 | -87.41 | 0.00 | 0 |
| 2021 (8) | 2.76 | 137.93 | 5.45 | 9.66 | 0 | 0 | 0 | 0 | 8.1 | 15.38 | 1.43 | 142.37 | 0.47 | -16.07 | 5.80 | -27.26 | 5.11 | 6.9 | 16.85 | 1.32 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.77 | 11.59 | 7.93 | 0.0 | 2.44 | 59.48 | 11.15 | 9.85 | -1.01 | 0 | 1.43 | 150.88 | 0.00 | 0 |
| 2020 (7) | 1.16 | -43.69 | 4.97 | -29.3 | 0 | 0 | 0 | 0 | 7.02 | -11.25 | 0.59 | 63.89 | 0.56 | 55.56 | 7.98 | 75.28 | 4.78 | -13.25 | 16.63 | 1.09 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.69 | 4.55 | 7.93 | 0.0 | 1.53 | 27.5 | 10.15 | 3.68 | -0.96 | 0 | 0.57 | 46.15 | 0.00 | 0 |
| 2019 (6) | 2.06 | 488.57 | 7.03 | 13.02 | 0 | 0 | 0 | 0 | 7.91 | -18.87 | 0.36 | -5.26 | 0.36 | -50.0 | 4.55 | -38.37 | 5.51 | 7.2 | 16.45 | -8.51 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.66 | 6.45 | 7.93 | 0.0 | 1.2 | -9.09 | 9.79 | -0.81 | -0.81 | 0 | 0.39 | 85.71 | 0.00 | 0 |
| 2018 (5) | 0.35 | -69.3 | 6.22 | 7.8 | 0 | 0 | 0 | 0 | 9.75 | 22.95 | 0.38 | -57.78 | 0.72 | -20.88 | 7.38 | -35.65 | 5.14 | 8.67 | 17.98 | 0.84 | 0 | 0 | 0.01 | 0.0 | 22.0 | 0.0 | 0.62 | 16.98 | 7.93 | -0.13 | 1.32 | -21.43 | 9.87 | -2.66 | -1.11 | 0 | 0.21 | -75.29 | 0.00 | 0 |
| 2017 (4) | 1.14 | 37.35 | 5.77 | -22.24 | 0 | 0 | 0 | 0 | 7.93 | -21.02 | 0.9 | 0 | 0.91 | 4.6 | 11.48 | 32.43 | 4.73 | 10.77 | 17.83 | -15.3 | 0 | 0 | 0.01 | 0.0 | 22.0 | 0.0 | 0.53 | 0.0 | 7.94 | 0.0 | 1.68 | 41.18 | 10.14 | 4.97 | -0.83 | 0 | 0.85 | 4150.0 | 0.00 | 0 |
| 2016 (3) | 0.83 | 16.9 | 7.42 | -9.4 | 0 | 0 | 0 | 0 | 10.04 | -8.14 | -0.03 | 0 | 0.87 | -20.18 | 8.67 | -13.11 | 4.27 | -17.09 | 21.05 | 0.72 | 0 | 0 | 0.01 | 0.0 | 22.0 | 0.0 | 0.53 | 1.92 | 7.94 | 0.0 | 1.19 | -27.88 | 9.66 | -4.45 | -1.17 | 0 | 0.02 | -93.33 | 0.00 | 0 |
| 2015 (2) | 0.71 | -53.9 | 8.19 | 13.28 | 0 | 0 | 0 | 0 | 10.93 | -16.76 | 0.07 | -84.78 | 1.09 | 23.86 | 9.97 | 48.8 | 5.15 | 9.57 | 20.9 | 0.48 | 0 | 0 | 0.01 | 0 | 22.0 | 0.0 | 0.52 | 10.64 | 7.94 | 0.0 | 1.65 | -26.99 | 10.11 | -5.34 | -1.35 | 0 | 0.3 | -77.1 | 0.00 | 0 |
| 2014 (1) | 1.54 | 105.33 | 7.23 | 297.25 | 0 | 0 | 0 | 0 | 13.13 | -2.09 | 0.46 | -66.18 | 0.88 | 528.57 | 6.70 | 541.98 | 4.7 | -13.92 | 20.8 | 32.74 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.47 | 38.24 | 7.94 | -9.67 | 2.26 | 3.2 | 10.68 | -5.65 | -0.95 | 0 | 1.31 | -8.39 | 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) | 1.93 | 46.21 | -25.48 | 4.8 | -11.93 | -35.57 | 0 | 0 | 0 | 0 | 0 | 0 | 1.22 | -14.69 | -15.86 | 0.22 | 29.41 | 46.67 | 0.31 | 3.33 | -13.89 | 5.64 | 7.65 | -12.01 | 3.49 | -6.93 | -24.46 | 17.43 | 0.11 | 0.4 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 1.07 | 0.0 | 3.88 | 7.93 | 0.0 | 0.0 | 1.73 | 10.19 | 16.11 | 10.73 | 1.51 | 2.68 | -1.04 | -31.65 | 33.33 | 0.69 | -11.54 | 1085.71 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.32 | -20.48 | -26.26 | 5.45 | -1.8 | -19.26 | 0 | 0 | 0 | 0 | 0 | 0 | 1.43 | 2.14 | 4.38 | 0.17 | -5.56 | 0.0 | 0.3 | -23.08 | -14.29 | 5.24 | -23.88 | -13.54 | 3.75 | -10.93 | -27.33 | 17.41 | 0.06 | 0.4 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 1.07 | 3.88 | 3.88 | 7.93 | 0.0 | 0.0 | 1.57 | 12.95 | 15.44 | 10.57 | 2.13 | 2.42 | -0.79 | 17.71 | 45.52 | 0.78 | 81.4 | 966.67 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.66 | 1.84 | -4.05 | 5.55 | -6.72 | -15.01 | 0 | 0 | 0 | 0 | 0 | 0 | 1.4 | -3.45 | 0.72 | 0.18 | 80.0 | 300.0 | 0.39 | 8.33 | 34.48 | 6.88 | 8.14 | 52.27 | 4.21 | -4.97 | -23.45 | 17.4 | 0.12 | 0.52 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 1.03 | 0.0 | 10.75 | 7.93 | 0.0 | 0.0 | 1.39 | -18.24 | 6.92 | 10.35 | -2.82 | 1.87 | -0.96 | 27.27 | 36.0 | 0.43 | 13.16 | 315.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.63 | -37.07 | -19.7 | 5.95 | -20.13 | 4.75 | 0 | 0 | 0 | 0 | 0 | 0 | 1.45 | 0.0 | 2.84 | 0.1 | -33.33 | 225.0 | 0.36 | 0.0 | 38.46 | 6.36 | -0.71 | 68.31 | 4.43 | -4.11 | -12.1 | 17.38 | 0.12 | 2.3 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 1.03 | 0.0 | 10.75 | 7.93 | 0.0 | 0.0 | 1.7 | 14.09 | -19.05 | 10.65 | 1.91 | -2.83 | -1.32 | 15.38 | 31.25 | 0.38 | 642.86 | 111.11 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.59 | 44.69 | 32.82 | 7.45 | 10.37 | 46.65 | 0 | 0 | 0 | 0 | 0 | 0 | 1.45 | 5.84 | -9.94 | 0.15 | -11.76 | -65.12 | 0.36 | 2.86 | 38.46 | 6.41 | 5.79 | 86.75 | 4.62 | -10.47 | -5.52 | 17.36 | 0.12 | 2.36 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 1.03 | 0.0 | 10.75 | 7.93 | 0.0 | 0.0 | 1.49 | 9.56 | -29.38 | 10.45 | 1.26 | -4.65 | -1.56 | -7.59 | 26.07 | -0.07 | 22.22 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.79 | 3.47 | 3.47 | 6.75 | 3.37 | 61.1 | 0 | 0 | 0 | 0 | 0 | 0 | 1.37 | -1.44 | -31.84 | 0.17 | 288.89 | -63.04 | 0.35 | 20.69 | 0.0 | 6.06 | 34.05 | 37.54 | 5.16 | -6.18 | 5.52 | 17.34 | 0.17 | 2.48 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 1.03 | 10.75 | 10.75 | 7.93 | 0.0 | 0.0 | 1.36 | 4.62 | -22.73 | 10.32 | 1.57 | -2.82 | -1.45 | 3.33 | 18.99 | -0.09 | 55.0 | -200.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.73 | -14.78 | -13.07 | 6.53 | 14.96 | 33.27 | 0 | 0 | 0 | 0 | 0 | 0 | 1.39 | -1.42 | -24.86 | -0.09 | -12.5 | -139.13 | 0.29 | 11.54 | -21.62 | 4.52 | 19.53 | -3.43 | 5.5 | 9.13 | 4.76 | 17.31 | 1.88 | 2.49 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.93 | 0.0 | 20.78 | 7.93 | 0.0 | 0.0 | 1.3 | -38.1 | -51.49 | 10.16 | -7.3 | -10.8 | -1.5 | 21.88 | -38.89 | -0.2 | -211.11 | -112.5 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.03 | 4.1 | -26.45 | 5.68 | 11.81 | 4.22 | 0 | 0 | 0 | 0 | 0 | 0 | 1.41 | -12.42 | -33.18 | -0.08 | -118.6 | -124.24 | 0.26 | 0.0 | -44.68 | 3.78 | 10.17 | -34.95 | 5.04 | 3.07 | -1.37 | 16.99 | 0.18 | 0.83 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.93 | 0.0 | 20.78 | 7.93 | 0.0 | 0.0 | 2.1 | -0.47 | -13.93 | 10.96 | 0.0 | -1.7 | -1.92 | 9.0 | -90.1 | 0.18 | 0 | -87.41 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.95 | 12.72 | -28.57 | 5.08 | 21.24 | -3.79 | 0 | 0 | 0 | 0 | 0 | 0 | 1.61 | -19.9 | -18.69 | 0.43 | -6.52 | -28.33 | 0.26 | -25.71 | -33.33 | 3.43 | -22.09 | -28.67 | 4.89 | 0.0 | 8.67 | 16.96 | 0.24 | 0.83 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.93 | 0.0 | 20.78 | 7.93 | 0.0 | 0.0 | 2.11 | 19.89 | -2.31 | 10.96 | 3.2 | 0.92 | -2.11 | -17.88 | -63.57 | 0 | 100.0 | -100.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.73 | -13.07 | -25.43 | 4.19 | -14.49 | -18.8 | 0 | 0 | 0 | 0 | 0 | 0 | 2.01 | 8.65 | 2.03 | 0.46 | 100.0 | 43.75 | 0.35 | -5.41 | -22.22 | 4.40 | -5.88 | -24.37 | 4.89 | -6.86 | 5.62 | 16.92 | 0.18 | 0.83 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.93 | 20.78 | 34.78 | 7.93 | 0.0 | 0.0 | 1.76 | -34.33 | -20.36 | 10.62 | -6.76 | -1.94 | -1.79 | -65.74 | -126.58 | -0.03 | -101.88 | -102.11 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.99 | -27.9 | -11.95 | 4.9 | -10.09 | -14.49 | 0 | 0 | 0 | 0 | 0 | 0 | 1.85 | -12.32 | -8.87 | 0.23 | -30.3 | 27.78 | 0.37 | -21.28 | -17.78 | 4.68 | -19.49 | -27.65 | 5.25 | 2.74 | 9.15 | 16.89 | 0.24 | 1.38 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.77 | 0.0 | 11.59 | 7.93 | 0.0 | 0.0 | 2.68 | 9.84 | 54.91 | 11.39 | 2.15 | 10.05 | -1.08 | -6.93 | -74.19 | 1.6 | 11.89 | 44.14 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.76 | 1.1 | 137.93 | 5.45 | 3.22 | 9.66 | 0 | 0 | 0 | 0 | 0 | 0 | 2.11 | 6.57 | -0.94 | 0.33 | -45.0 | 175.0 | 0.47 | 20.51 | -16.07 | 5.81 | 20.81 | -27.07 | 5.11 | 13.56 | 6.9 | 16.85 | 0.18 | 1.32 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.77 | 0.0 | 11.59 | 7.93 | 0.0 | 0.0 | 2.44 | 12.96 | 59.48 | 11.15 | 2.67 | 9.85 | -1.01 | 21.71 | -5.21 | 1.43 | 64.37 | 150.88 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.73 | 17.67 | 155.14 | 5.28 | 2.33 | -12.73 | 0 | 0 | 0 | 0 | 0 | 0 | 1.98 | 0.51 | 23.75 | 0.6 | 87.5 | 22.45 | 0.39 | -13.33 | -7.14 | 4.81 | -17.39 | -24.09 | 4.5 | -2.81 | -15.57 | 16.82 | 0.24 | 1.39 | 0 | 0 | 0 | 0 | 0 | -100.0 | 22.0 | 0.0 | 0.0 | 0.77 | 11.59 | 11.59 | 7.93 | 0.0 | 0.0 | 2.16 | -2.26 | 62.41 | 10.86 | 0.28 | 9.15 | -1.29 | -63.29 | -4.88 | 0.87 | -38.73 | 770.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.32 | 2.65 | 152.17 | 5.16 | -9.95 | -13.42 | 0 | 0 | 0 | 0 | 0 | 0 | 1.97 | -2.96 | 64.17 | 0.32 | 77.78 | 68.42 | 0.45 | 0.0 | 200.0 | 5.82 | -9.96 | 0 | 4.63 | -3.74 | -10.27 | 16.78 | 0.72 | 1.51 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 7.93 | 0.0 | 0.0 | 2.21 | 27.75 | 183.33 | 10.83 | 4.64 | 15.21 | -0.79 | -27.42 | 3.66 | 1.42 | 27.93 | 3650.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.26 | 94.83 | 209.59 | 5.73 | 15.29 | 2.69 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | -4.69 | -3.33 | 0.18 | 50.0 | 181.82 | 0.45 | -19.64 | -36.62 | 6.47 | -18.83 | 0 | 4.81 | 0.63 | 4.11 | 16.66 | 0.18 | 1.09 | 0 | 0 | 0 | 0 | 0 | 0 | 22.0 | 0.0 | 0.0 | 0.69 | 0.0 | 4.55 | 7.93 | 0.0 | 0.0 | 1.73 | 13.07 | 73.0 | 10.35 | 1.97 | 7.92 | -0.62 | 35.42 | 56.34 | 1.11 | 94.74 | 364.29 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.16 | 8.41 | -43.69 | 4.97 | -17.85 | -29.3 | 0 | 0 | 0 | 0 | 0 | 0 | 2.13 | 33.12 | 23.12 | 0.12 | -75.51 | -75.51 | 0.56 | 33.33 | 55.56 | 7.97 | 25.75 | 0 | 4.78 | -10.32 | -13.25 | 16.63 | 0.24 | 1.09 | 0 | 0 | 0 | 0 | -100.0 | 0 | 22.0 | 0.0 | 0.0 | 0.69 | 0.0 | 4.55 | 7.93 | 0.0 | 0.0 | 1.53 | 15.04 | 27.5 | 10.15 | 2.01 | 3.68 | -0.96 | 21.95 | -18.52 | 0.57 | 470.0 | 46.15 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.07 | 16.3 | 0.0 | 6.05 | 1.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.6 | 33.33 | 0.0 | 0.49 | 157.89 | 0.0 | 0.42 | 180.0 | 0.0 | 6.33 | 0 | 0.0 | 5.33 | 3.29 | 0.0 | 16.59 | 0.36 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | 22.0 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 7.93 | 0.0 | 0.0 | 1.33 | 70.51 | 0.0 | 9.95 | 5.85 | 0.0 | -1.23 | -50.0 | 0.0 | 0.1 | 350.0 | 0.0 | 0.00 | 0 | 0.0 |
