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) | 1.34 | -4.96 | 69.94 | 9.45 | 3.59 | 508.47 | 0 | 0 | 16.85 | 173.1 | 0.05 | 0 | 0.2 | -55.56 | 1.19 | -83.73 | 88.92 | 12.73 | 23.13 | 0.74 | 25.93 | 9.87 | 0 | 0 | 9.37 | 0.0 | 0.74 | 0.0 | 3.83 | -6.13 | 1.2 | 33.33 | 5.77 | 0.87 | 0 | 0 | 1.2 | 33.33 | 0.00 | 0 |
| 2022 (9) | 1.41 | -47.39 | 63.9 | 142.32 | 0.59 | -74.01 | 0 | 0 | 6.17 | -73.89 | -0.75 | 0 | 0.45 | -40.79 | 7.29 | 126.77 | 78.88 | 91.09 | 22.96 | 2.36 | 23.6 | 7.57 | 0 | 0 | 9.37 | 0.0 | 0.74 | 155.17 | 4.08 | 60.0 | 0.9 | -82.14 | 5.72 | -27.32 | 0 | 0 | 0.9 | -82.14 | 0.00 | 0 |
| 2021 (8) | 2.68 | 160.19 | 26.37 | 2.09 | 2.27 | 89.17 | 0 | 0 | 23.63 | 230.03 | 4.54 | 567.65 | 0.76 | -31.53 | 3.22 | -79.25 | 41.28 | 0.73 | 22.43 | 10.06 | 21.94 | -0.95 | 0 | 0 | 9.37 | 0.0 | 0.29 | 26.09 | 2.55 | 61.39 | 5.04 | 231.58 | 7.87 | 136.34 | 0 | 0 | 5.04 | 231.58 | 0.00 | 0 |
| 2020 (7) | 1.03 | 5.1 | 25.83 | 70.61 | 1.2 | 275.0 | 0 | 0 | 7.16 | -32.96 | 0.68 | 161.54 | 1.11 | -31.9 | 15.50 | 1.58 | 40.98 | 50.05 | 20.38 | 8.4 | 22.15 | 18.26 | 0 | 0 | 9.37 | 0.0 | 0.23 | 15.0 | 1.58 | -85.91 | 1.52 | 0 | 3.33 | 21.53 | 0 | 0 | 1.52 | 0 | 0.00 | 0 |
| 2019 (6) | 0.98 | 292.0 | 15.14 | -4.66 | 0.32 | 255.56 | 0 | 0 | 10.68 | 125.32 | 0.26 | 116.67 | 1.63 | 3.82 | 15.26 | -53.92 | 27.31 | 1.19 | 18.8 | 0.75 | 18.73 | -2.6 | 0 | 0 | 9.37 | 0.0 | 0.2 | 5.26 | 11.21 | 1080.0 | -8.66 | 0 | 2.74 | -76.86 | -0.11 | 0 | -8.77 | 0 | 0.00 | 0 |
| 2018 (5) | 0.25 | 56.25 | 15.88 | 2.06 | 0.09 | -76.92 | 0 | 0 | 4.74 | -53.02 | 0.12 | -68.42 | 1.57 | -41.85 | 33.12 | 23.78 | 26.99 | 17.3 | 18.66 | 2.87 | 19.23 | 19.59 | 0 | 0 | 9.37 | 0.0 | 0.19 | 26.67 | 0.95 | 0.0 | 10.69 | 1306.58 | 11.84 | 536.56 | -9.73 | 0 | 0.96 | -11.93 | 0.00 | 0 |
| 2017 (4) | 0.16 | 33.33 | 15.56 | 50.48 | 0.39 | 8.33 | 0.25 | 0 | 10.09 | 3.38 | 0.38 | -19.15 | 2.7 | -5.26 | 26.76 | -8.36 | 23.01 | 3.0 | 18.14 | 0.0 | 16.08 | -18.99 | 0 | 0 | 9.37 | 0.0 | 0.15 | 50.0 | 0.95 | 1.06 | 0.76 | 72.73 | 1.86 | 25.68 | 0.33 | 50.0 | 1.09 | 65.15 | 0.00 | 0 |
| 2016 (3) | 0.12 | -47.83 | 10.34 | -19.41 | 0.36 | -97.64 | 0 | 0 | 9.76 | 72.13 | 0.47 | -59.48 | 2.85 | 36.36 | 29.20 | -20.78 | 22.34 | 0.04 | 18.14 | 0.06 | 19.85 | 1596.58 | 0 | 0 | 9.37 | 0.0 | 0.1 | 0 | 0.94 | 4600.0 | 0.44 | -56.86 | 1.48 | 42.31 | 0.22 | -42.11 | 0.66 | -52.86 | 0.00 | 0 |
| 2015 (2) | 0.23 | 283.33 | 12.83 | 10.89 | 15.25 | 973.94 | 0 | 0 | 5.67 | -37.62 | 1.16 | 0 | 2.09 | -22.59 | 36.86 | 24.1 | 22.33 | 18.34 | 18.13 | 0.11 | 1.17 | -91.34 | 0 | 0 | 9.37 | -56.01 | 0 | 0 | 0.02 | 0.0 | 1.02 | 0 | 1.04 | 0 | 0.38 | 90.0 | 1.4 | 0 | 0.00 | 0 |
| 2014 (1) | 0.06 | -50.0 | 11.57 | 8.95 | 1.42 | -38.53 | 0 | 0 | 9.09 | 8.34 | -11.19 | 0 | 2.7 | 11.57 | 29.70 | 2.98 | 18.87 | 80.4 | 18.11 | -0.44 | 13.51 | 40.29 | 0 | 0 | 21.3 | 30.67 | 0 | 0 | 0.02 | 0.0 | -12.05 | 0 | -12.03 | 0 | 0.2 | 0 | -11.85 | 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) | 1.2 | 30.43 | -61.41 | 70.79 | 3.37 | -1.75 | 2.94 | -47.41 | -18.11 | 0 | 0 | 0 | 3.05 | 18.22 | -23.75 | -0.15 | 64.29 | -36.36 | 0.21 | -19.23 | -52.27 | 1.95 | -12.12 | -29.94 | 92.42 | 1.09 | 4.12 | 23.03 | -0.17 | 0.04 | 26.92 | -2.18 | 3.94 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.75 | 0.0 | 1.35 | 4.01 | 0.0 | 4.7 | -0.17 | -750.0 | -110.12 | 4.58 | -3.17 | -26.6 | 0 | 0 | 0 | -0.17 | -750.0 | -110.12 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.92 | 31.43 | -78.9 | 68.48 | -2.03 | -7.1 | 5.59 | 55.71 | 847.46 | 0 | 0 | 0 | 2.58 | -7.86 | -72.05 | -0.42 | 2.33 | -134.15 | 0.26 | 8.33 | -46.94 | 2.21 | 69.7 | -40.43 | 91.42 | 3.98 | 0.51 | 23.07 | -0.22 | 0.13 | 27.52 | 7.29 | -5.66 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.75 | 1.35 | 1.35 | 4.01 | 4.7 | 4.7 | -0.02 | -103.39 | -101.12 | 4.73 | -8.16 | -25.63 | 0 | 0 | 0 | -0.02 | -103.39 | -101.12 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.7 | -47.76 | 45.83 | 69.9 | -0.06 | 8.34 | 3.59 | 0.0 | 508.47 | 0 | 0 | 0 | 2.8 | 18.64 | 122.22 | -0.43 | 10.42 | 27.12 | 0.24 | 20.0 | -29.41 | 1.31 | 9.95 | -75.97 | 87.92 | -1.12 | 8.2 | 23.12 | -0.04 | 0.3 | 25.65 | -1.08 | 10.04 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 3.83 | 0.0 | -6.13 | 0.59 | -50.83 | 90.32 | 5.15 | -10.75 | 0.39 | 0 | 0 | 0 | 0.59 | -50.83 | 90.32 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.34 | -56.91 | -4.96 | 69.94 | -2.93 | 9.45 | 3.59 | 0.0 | 508.47 | 0 | 0 | 0 | 2.36 | -41.0 | 74.81 | -0.48 | -336.36 | -284.62 | 0.2 | -54.55 | -55.56 | 1.19 | -57.27 | -83.73 | 88.92 | 0.18 | 12.73 | 23.13 | 0.48 | 0.74 | 25.93 | 0.12 | 9.87 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 3.83 | 0.0 | -6.13 | 1.2 | -28.57 | 33.33 | 5.77 | -7.53 | 0.87 | 0 | 0 | 0 | 1.2 | -28.57 | 33.33 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.11 | -28.67 | 265.88 | 72.05 | -2.25 | 59.16 | 3.59 | 508.47 | 508.47 | 0 | 0 | 0 | 4.0 | -56.66 | 198.51 | -0.11 | -108.94 | 60.71 | 0.44 | -10.2 | -20.0 | 2.78 | -25.28 | -63.03 | 88.76 | -2.42 | 46.93 | 23.02 | -0.09 | 2.45 | 25.9 | -11.21 | 9.84 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 3.83 | 0.0 | -6.13 | 1.68 | -6.15 | 166.67 | 6.24 | -1.89 | 14.5 | 0 | 0 | 0 | 1.68 | -6.15 | 166.67 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.36 | 808.33 | 37.54 | 73.71 | 14.24 | 105.78 | 0.59 | 0.0 | 0.0 | 0 | 0 | 0 | 9.23 | 632.54 | 299.57 | 1.23 | 308.47 | 461.76 | 0.49 | 44.12 | -14.04 | 3.72 | -31.55 | -13.77 | 90.96 | 11.94 | 88.05 | 23.04 | -0.04 | 2.45 | 29.17 | 25.14 | 22.2 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 3.83 | -6.13 | -6.13 | 1.79 | 477.42 | 96.7 | 6.36 | 23.98 | 10.99 | 0 | 0 | 0 | 1.79 | 477.42 | 96.7 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.48 | -65.96 | -72.73 | 64.52 | 0.97 | 145.04 | 0.59 | 0.0 | 0.0 | 0 | 0 | 0 | 1.26 | -6.67 | 7.69 | -0.59 | -326.92 | -47.5 | 0.34 | -24.44 | -40.35 | 5.43 | -25.53 | 84.47 | 81.26 | 3.02 | 89.86 | 23.05 | 0.39 | 2.4 | 23.31 | -1.23 | -2.26 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 0.0 | 155.17 | 4.08 | 0.0 | 60.0 | 0.31 | -65.56 | -93.32 | 5.13 | -10.31 | -31.33 | 0 | 0 | 0 | 0.31 | -65.56 | -93.32 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.41 | 65.88 | -47.39 | 63.9 | 41.15 | 142.32 | 0.59 | 0.0 | -74.01 | 0 | 0 | 0 | 1.35 | 0.75 | -46.0 | 0.26 | 192.86 | -78.51 | 0.45 | -18.18 | -40.79 | 7.29 | -2.93 | 126.77 | 78.88 | 30.57 | 91.09 | 22.96 | 2.18 | 2.36 | 23.6 | 0.08 | 7.57 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 0.0 | 155.17 | 4.08 | 0.0 | 60.0 | 0.9 | 42.86 | -82.14 | 5.72 | 4.95 | -27.32 | 0 | 0 | 0 | 0.9 | 42.86 | -82.14 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.85 | -73.19 | -84.63 | 45.27 | 26.38 | 109.58 | 0.59 | 0.0 | -71.63 | 0 | 0 | 0 | 1.34 | -41.99 | -81.49 | -0.28 | 17.65 | -2900.0 | 0.55 | -3.51 | -40.86 | 7.51 | 74.26 | 96.57 | 60.41 | 24.89 | 76.79 | 22.47 | -0.09 | 8.24 | 23.58 | -1.21 | 0.68 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 0.0 | 155.17 | 4.08 | 0.0 | 60.0 | 0.63 | -30.77 | -83.55 | 5.45 | -4.89 | -18.17 | 0 | 0 | 0 | 0.63 | -30.77 | -83.55 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.17 | 80.11 | 352.86 | 35.82 | 36.04 | 81.28 | 0.59 | 0.0 | -71.63 | 0 | 0 | 0 | 2.31 | 97.44 | -72.66 | -0.34 | 15.0 | -115.96 | 0.57 | 0.0 | -67.98 | 4.31 | 46.44 | -54.92 | 48.37 | 13.01 | 31.98 | 22.49 | -0.09 | 10.35 | 23.87 | 0.08 | 15.31 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.74 | 155.17 | 155.17 | 4.08 | 60.0 | 60.0 | 0.91 | -80.39 | -76.18 | 5.73 | -23.29 | -13.83 | 0 | 0 | 0 | 0.91 | -80.39 | -76.18 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.76 | -34.33 | 28.47 | 26.33 | -0.15 | 13.44 | 0.59 | -74.01 | -51.24 | 0 | 0 | 0 | 1.17 | -53.2 | -78.49 | -0.4 | -133.06 | -133.33 | 0.57 | -25.0 | -17.39 | 2.94 | -8.46 | -50.93 | 42.8 | 3.68 | 7.81 | 22.51 | 0.36 | 10.45 | 23.85 | 8.71 | 8.76 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.29 | 0.0 | 26.09 | 2.55 | 0.0 | 61.39 | 4.64 | -7.94 | 70.59 | 7.47 | -5.08 | 65.27 | 0 | 0 | 0 | 4.64 | -7.94 | 70.59 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.68 | -51.54 | 160.19 | 26.37 | 22.08 | 2.09 | 2.27 | 9.13 | 89.17 | 0 | 0 | 0 | 2.5 | -65.47 | -21.88 | 1.21 | 12000.0 | 18.63 | 0.76 | -18.28 | -31.53 | 3.22 | -15.86 | -79.25 | 41.28 | 20.81 | 0.73 | 22.43 | 8.04 | 10.06 | 21.94 | -6.32 | -0.95 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.29 | 0.0 | 26.09 | 2.55 | 0.0 | 61.39 | 5.04 | 31.59 | 231.58 | 7.87 | 18.17 | 136.34 | 0 | 0 | 0 | 5.04 | 31.59 | 231.58 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.53 | 690.0 | 458.59 | 21.6 | 9.31 | -20.44 | 2.08 | 0.0 | 73.33 | 0 | 0 | 0 | 7.24 | -14.32 | 376.32 | 0.01 | -99.53 | 108.33 | 0.93 | -47.75 | -11.43 | 3.82 | -60.04 | -68.26 | 34.17 | -6.77 | -19.49 | 20.76 | 1.86 | 10.43 | 23.42 | 13.14 | 3.95 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.29 | 0.0 | 26.09 | 2.55 | 0.0 | 61.39 | 3.83 | 0.26 | 681.63 | 6.66 | 0.15 | 189.57 | 0 | 0 | 0 | 3.83 | 0.26 | 681.63 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.7 | -48.91 | 180.0 | 19.76 | -14.86 | 32.44 | 2.08 | 71.9 | 74.79 | 0 | 0 | 0 | 8.45 | 55.33 | 530.6 | 2.13 | 77.5 | 1520.0 | 1.78 | 157.97 | 34.85 | 9.56 | 59.41 | 0 | 36.65 | -7.68 | 16.57 | 20.38 | 0.0 | 8.4 | 20.7 | -5.61 | -8.97 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.29 | 26.09 | 26.09 | 2.55 | 61.39 | 61.39 | 3.82 | 40.44 | 526.23 | 6.65 | 47.12 | 175.93 | 0 | 0 | 0 | 3.82 | 40.44 | 526.23 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.37 | 33.01 | 552.38 | 23.21 | -10.14 | 47.74 | 1.21 | 0.83 | 124.07 | 0 | 0 | 0 | 5.44 | 70.0 | 394.55 | 1.2 | 17.65 | 1814.29 | 0.69 | -37.84 | -51.06 | 6.00 | -61.3 | 0 | 39.7 | -3.12 | 34.12 | 20.38 | 0.0 | 8.4 | 21.93 | -0.99 | 11.32 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.23 | 0.0 | 15.0 | 1.58 | 0.0 | -85.91 | 2.72 | 78.95 | 130.77 | 4.52 | 35.74 | 76.56 | 0 | 0 | 0 | 2.72 | 78.95 | 130.77 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.03 | 4.04 | 5.1 | 25.83 | -4.86 | 70.61 | 1.2 | 0.0 | 275.0 | 0 | 0 | 0 | 3.2 | 110.53 | -32.77 | 1.02 | 950.0 | 240.0 | 1.11 | 5.71 | -31.9 | 15.50 | 28.75 | 0 | 40.98 | -3.44 | 50.05 | 20.38 | 8.4 | 8.4 | 22.15 | -1.69 | 18.26 | 0 | 0 | 0 | 9.37 | 0.0 | 0.0 | 0.23 | 0.0 | 15.0 | 1.58 | 0.0 | -85.91 | 1.52 | 210.2 | 117.55 | 3.33 | 44.78 | 21.53 | 0 | 0 | 100.0 | 1.52 | 210.2 | 117.33 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.99 | 296.0 | 0.0 | 27.15 | 81.97 | 0.0 | 1.2 | 0.84 | 0.0 | 0 | 0 | 0.0 | 1.52 | 13.43 | 0.0 | -0.12 | 20.0 | 0.0 | 1.05 | -20.45 | 0.0 | 12.04 | 0 | 0.0 | 42.44 | 34.99 | 0.0 | 18.8 | 0.0 | 0.0 | 22.53 | -0.92 | 0.0 | 0 | 0 | 0.0 | 9.37 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.49 | -19.67 | 0.0 | 2.3 | -4.56 | 0.0 | 0 | 0 | 0.0 | 0.49 | -19.67 | 0.0 | 0.00 | 0 | 0.0 |
