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) | 7.93 | 212.2 | 0.7 | -84.65 | 2.41 | 10.55 | 0 | 0 | 19.48 | 66.64 | 1.42 | 3450.0 | 0.73 | 0 | 3.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.4 | 0.0 | 4.25 | 70.0 | 0 | 0 | 0 | 0 | 6.67 | 0 | 6.67 | 0 | -0.07 | 0 | 6.6 | 27.17 | 0.00 | 0 |
| 2022 (9) | 2.54 | -10.25 | 4.56 | -31.74 | 2.18 | -36.44 | 0 | 0 | 11.69 | 94.19 | 0.04 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.21 | -1.37 | 4.1 | 4000.0 | 4.4 | -7.95 | 2.5 | 0.0 | 0 | 0 | 0 | 0 | -0.24 | 0 | -0.24 | 0 | 5.43 | 0.74 | 5.19 | 1.37 | 0.00 | 0 |
| 2021 (8) | 2.83 | 47.4 | 6.68 | 15.97 | 3.43 | 0 | 0 | 0 | 6.02 | 82.98 | -0.27 | 0 | 0.42 | -4.55 | 6.98 | -47.83 | 0 | 0 | 7.31 | 0 | 0.1 | -96.48 | 4.78 | -7.18 | 2.5 | -70.96 | 0 | 0 | 0 | 0 | -0.27 | 0 | -0.27 | 0 | 5.39 | 17866.67 | 5.12 | 0 | 0.00 | 0 |
| 2020 (7) | 1.92 | 53.6 | 5.76 | 7.26 | 0 | 0 | 0 | 0 | 3.29 | -27.37 | -4.25 | 0 | 0.44 | -24.14 | 13.37 | 4.45 | 0.26 | -80.0 | 0 | 0 | 2.84 | 1.43 | 5.15 | 340.17 | 8.61 | 86.77 | 0 | 0 | 0 | 0 | -6.11 | 0 | -6.11 | 0 | 0.03 | -78.57 | -6.08 | 0 | 0.00 | 0 |
| 2019 (6) | 1.25 | 37.36 | 5.37 | 26.06 | 0 | 0 | 0 | 0 | 4.53 | -24.37 | 0.55 | 0 | 0.58 | 5.45 | 12.80 | 39.44 | 1.3 | 113.11 | 0 | 0 | 2.8 | 0 | 1.17 | 11600.0 | 4.61 | 7.96 | 0 | 0 | 0 | 0 | -0.58 | 0 | -0.58 | 0 | 0.14 | 0 | -0.44 | 0 | 0.00 | 0 |
| 2018 (5) | 0.91 | -31.06 | 4.26 | 34.38 | 0.01 | -88.89 | 0 | 0 | 5.99 | -20.87 | -0.68 | 0 | 0.55 | -64.52 | 9.18 | -55.16 | 0.61 | -32.97 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 4.27 | 0.0 | 0 | 0 | 0 | 0 | -1.14 | 0 | -1.14 | 0 | -0.02 | 0 | -1.16 | 0 | 0.00 | 0 |
| 2017 (4) | 1.32 | -38.6 | 3.17 | -7.04 | 0.09 | -18.18 | 0 | 0 | 7.57 | -5.14 | -0.46 | 0 | 1.55 | 29.17 | 20.48 | 36.16 | 0.91 | 10.98 | 0 | 0 | 0.01 | -88.89 | 0.01 | 0 | 4.27 | -42.45 | 0 | 0 | 0 | 0 | -0.46 | 0 | -0.46 | 0 | -0.08 | 0 | -0.54 | 0 | 0.00 | 0 |
| 2016 (3) | 2.15 | 117.17 | 3.41 | -26.98 | 0.11 | 266.67 | 0 | 0 | 7.98 | 6.12 | 0.66 | 0 | 1.2 | 20.0 | 15.04 | 13.08 | 0.82 | -21.15 | 0 | 0 | 0.09 | 0 | 0 | 0 | 7.42 | 0.0 | 0 | 0 | 0 | 0 | -3.37 | 0 | -3.37 | 0 | -0.11 | 0 | -3.48 | 0 | 0.00 | 0 |
| 2015 (2) | 0.99 | -18.85 | 4.67 | -5.27 | 0.03 | -80.0 | 0 | 0 | 7.52 | -23.42 | -0.35 | 0 | 1.0 | 1.01 | 13.30 | 31.9 | 1.04 | -20.61 | 0 | 0 | 0 | 0 | 0 | 0 | 7.42 | 3.49 | 0 | 0 | 0 | 0 | -3.63 | 0 | -3.63 | 0 | -0.08 | 0 | -3.71 | 0 | -0.12 | 0 |
| 2014 (1) | 1.22 | 12.96 | 4.93 | 9.31 | 0.15 | -16.67 | 0 | 0 | 9.82 | 11.34 | -0.62 | 0 | 0.99 | -13.16 | 10.08 | -22.0 | 1.31 | -23.39 | 0 | 0 | 0.13 | 0.0 | 0 | 0 | 7.17 | 0.0 | 0 | 0 | 0 | 0 | -3.25 | 0 | -3.25 | 0 | -0.01 | 0 | -3.26 | 0 | -0.12 | 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) | 9.65 | 9.66 | 72.32 | 0 | -100.0 | 0 | 1.17 | -19.86 | -57.14 | 0 | 0 | 0 | 5.47 | 1.86 | 0.74 | 0.25 | 127.27 | -59.68 | 0.79 | 9.72 | -51.83 | 3.48 | 9.53 | -61.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | -7.69 | 0 | 4.4 | 0.0 | 0.0 | 5.25 | 23.53 | 23.53 | 0.67 | 0.0 | 0 | 0.07 | 0.0 | 0 | 5.93 | 4.4 | -4.05 | 6.66 | 3.9 | 7.77 | -0.05 | 37.5 | 37.5 | 5.88 | 5.0 | -3.61 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.8 | 28.65 | 259.18 | 1.0 | 42.86 | -75.0 | 1.46 | -23.96 | -58.52 | 0 | 0 | 0 | 5.37 | -6.28 | 0.0 | 0.11 | -77.08 | -47.62 | 0.72 | 111.76 | -25.0 | 3.18 | 111.76 | -50.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -7.14 | 0 | 4.4 | 0.0 | 0.0 | 4.25 | 0.0 | 70.0 | 0.67 | 0 | 0 | 0.07 | 0 | 0 | 5.68 | -20.56 | 56900.0 | 6.41 | -10.35 | 64200.0 | -0.08 | 0.0 | -101.46 | 5.6 | -20.79 | 2.38 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.84 | -13.75 | 216.67 | 0.7 | 0.0 | -84.27 | 1.92 | -20.33 | -21.63 | 0 | 0 | 0 | 5.73 | -6.07 | 122.96 | 0.48 | -2.04 | 433.33 | 0.34 | -53.42 | -15.0 | 1.50 | -59.93 | -54.03 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.28 | 0 | -93.15 | 4.4 | 0.0 | 0.0 | 4.25 | 0.0 | 70.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.15 | 7.2 | 3350.0 | 7.15 | 7.2 | 3350.0 | -0.08 | -14.29 | -101.46 | 7.07 | 7.12 | 34.16 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.93 | 41.61 | 212.2 | 0.7 | 0 | -84.65 | 2.41 | -11.72 | 10.55 | 0 | 0 | 0 | 6.1 | 12.34 | 25.51 | 0.49 | -20.97 | 880.0 | 0.73 | -55.49 | 0 | 3.75 | -58.32 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 4.4 | 0.0 | 0.0 | 4.25 | 0.0 | 70.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.67 | 7.93 | 2879.17 | 6.67 | 7.93 | 2879.17 | -0.07 | 12.5 | -101.29 | 6.6 | 8.2 | 27.17 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.6 | 128.57 | 409.09 | 0 | -100.0 | -100.0 | 2.73 | -22.44 | 12.35 | 0 | 0 | 0 | 5.43 | 1.12 | 139.21 | 0.62 | 195.24 | 616.67 | 1.64 | 70.83 | 4000.0 | 9.00 | 41.22 | 1926.39 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 4.4 | 0.0 | -2.0 | 4.25 | 70.0 | 70.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.18 | 61900.0 | 2231.03 | 6.18 | 61900.0 | 2231.03 | -0.08 | -101.46 | -101.49 | 6.1 | 11.52 | 19.84 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.45 | 13.43 | 52.17 | 4.0 | -10.11 | -51.34 | 3.52 | 43.67 | 351.28 | 0 | 0 | 0 | 5.37 | 108.95 | 111.42 | 0.21 | 133.33 | 162.5 | 0.96 | 140.0 | 0 | 6.37 | 94.93 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 4.4 | 0.0 | -4.14 | 2.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.01 | 95.45 | 94.44 | -0.01 | 95.45 | 94.44 | 5.48 | -0.18 | 1.86 | 5.47 | 3.8 | 5.19 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.16 | -14.96 | 36.71 | 4.45 | -2.41 | -53.06 | 2.45 | 12.39 | 456.82 | 0 | 0 | 0 | 2.57 | -47.12 | 26.6 | 0.09 | 80.0 | 350.0 | 0.4 | 0 | 29.03 | 3.27 | 0 | -17.88 | 0 | 0 | 0 | 7.21 | 0.0 | -1.37 | 4.09 | -0.24 | 4444.44 | 4.4 | 0.0 | -6.18 | 2.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.22 | 8.33 | 15.38 | -0.22 | 8.33 | 15.38 | 5.49 | 1.1 | 1.67 | 5.27 | 1.54 | 2.53 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.54 | 130.91 | -10.25 | 4.56 | 9.09 | -31.74 | 2.18 | -10.29 | -36.44 | 0 | 0 | 0 | 4.86 | 114.1 | 123.96 | 0.05 | 141.67 | 225.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | 0 | 7.21 | -1.37 | -1.37 | 4.1 | -19.29 | 4000.0 | 4.4 | -2.0 | -7.95 | 2.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.24 | 17.24 | 11.11 | -0.24 | 17.24 | 11.11 | 5.43 | 0.93 | 0.74 | 5.19 | 1.96 | 1.37 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.1 | -31.68 | -40.54 | 4.18 | -49.15 | -33.44 | 2.43 | 211.54 | -15.33 | 0 | 0 | 0 | 2.27 | -10.63 | 18.23 | -0.12 | -250.0 | -400.0 | 0.04 | 0 | -82.61 | 0.44 | 0 | -90.56 | 0 | 0 | 0 | 7.31 | 0.0 | 1.25 | 5.08 | 157.87 | 0 | 4.49 | -2.18 | -7.61 | 2.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.29 | -61.11 | -20.83 | -0.29 | -61.11 | -20.83 | 5.38 | 0.0 | 0.0 | 5.09 | -2.12 | -0.97 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.61 | 1.9 | -17.86 | 8.22 | -13.29 | 29.45 | 0.78 | 77.27 | -72.73 | 0 | 0 | 0 | 2.54 | 25.12 | 52.1 | 0.08 | 300.0 | 166.67 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0 | 0 | -100.0 | 7.31 | 0.0 | 0 | 1.97 | 2088.89 | 0 | 4.59 | -2.13 | -6.52 | 2.5 | 0.0 | -70.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.18 | 30.77 | 97.18 | -0.18 | 30.77 | 97.18 | 5.38 | -0.37 | 3942.86 | 5.2 | 1.17 | 179.75 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.58 | -44.17 | -34.44 | 9.48 | 41.92 | 56.18 | 0.44 | -87.17 | -84.56 | 0 | 0 | 0 | 2.03 | -6.45 | 712.0 | 0.02 | 150.0 | 112.5 | 0.31 | -26.19 | 121.43 | 3.98 | -43.06 | -17.85 | 0 | 0 | -100.0 | 7.31 | 0.0 | 0 | 0.09 | -10.0 | 0 | 4.69 | -1.88 | -6.39 | 2.5 | 0.0 | -70.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.26 | 3.7 | 95.85 | -0.26 | 3.7 | 95.85 | 5.4 | 0.19 | 6850.0 | 5.14 | 0.39 | 181.07 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.83 | 52.97 | 47.4 | 6.68 | 6.37 | 15.97 | 3.43 | 19.51 | 0 | 0 | 0 | 0 | 2.17 | 13.02 | 106.67 | -0.04 | -200.0 | 97.28 | 0.42 | 82.61 | -4.55 | 6.99 | 48.58 | -47.59 | 0 | 0 | -100.0 | 7.31 | 1.25 | 0 | 0.1 | 0 | -96.48 | 4.78 | -1.65 | -7.18 | 2.5 | 0.0 | -70.96 | 0 | 0 | 0 | 0 | 0 | 0 | -0.27 | -12.5 | 95.58 | -0.27 | -12.5 | 95.58 | 5.39 | 0.19 | 17866.67 | 5.12 | -0.39 | 184.21 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.85 | -5.61 | 77.88 | 6.28 | -1.1 | 13.77 | 2.87 | 0.35 | 0 | 0 | 0 | 0 | 1.92 | 14.97 | 84.62 | 0.04 | 133.33 | 105.63 | 0.23 | 76.92 | -36.11 | 4.70 | 45.08 | -49.57 | 0 | -100.0 | -100.0 | 7.22 | 0 | 0 | 0 | 0 | -100.0 | 4.86 | -1.02 | 1329.41 | 2.5 | -70.96 | -45.77 | 0 | 0 | 0 | 0 | 0 | 0 | -0.24 | 96.24 | 91.7 | -0.24 | 96.24 | 91.7 | 5.38 | 3942.86 | 9066.67 | 5.14 | 178.83 | 274.24 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.96 | -18.67 | 94.06 | 6.35 | 4.61 | 19.14 | 2.86 | 0.35 | 0 | 0 | 0 | 0 | 1.67 | 568.0 | 203.64 | -0.12 | 25.0 | 89.83 | 0.13 | -7.14 | -45.83 | 3.24 | -33.08 | 0 | 0.09 | -35.71 | -90.53 | 0 | 0 | 0 | 0 | 0 | -100.0 | 4.91 | -2.0 | 718.33 | 8.61 | 0.0 | 86.77 | 0 | 0 | 0 | 0 | 0 | 0 | -6.38 | -1.92 | -192.66 | -6.38 | -1.92 | -192.66 | -0.14 | -75.0 | -600.0 | -6.52 | -2.84 | -196.36 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.41 | 25.52 | 32.42 | 6.07 | 5.38 | 16.96 | 2.85 | 0 | 0 | 0 | 0 | 0 | 0.25 | -76.19 | -62.12 | -0.16 | 89.12 | 82.22 | 0.14 | -68.18 | -12.5 | 4.84 | -63.67 | 0 | 0.14 | -46.15 | -85.11 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 5.01 | -2.72 | 335.65 | 8.61 | 0.0 | 86.77 | 0 | 0 | 0 | 0 | 0 | 0 | -6.26 | -2.45 | -322.97 | -6.26 | -2.45 | -322.97 | -0.08 | -366.67 | 11.11 | -6.34 | -4.28 | -303.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.92 | 84.62 | 53.6 | 5.76 | 4.35 | 7.26 | 0 | 0 | 0 | 0 | 0 | 0 | 1.05 | 0.96 | -34.78 | -1.47 | -107.04 | -390.0 | 0.44 | 22.22 | -24.14 | 13.33 | 42.96 | 0 | 0.26 | -52.73 | -80.0 | 0 | 0 | 0 | 2.84 | 0.35 | 1.43 | 5.15 | 1414.71 | 340.17 | 8.61 | 86.77 | 86.77 | 0 | 0 | 0 | 0 | 0 | 0 | -6.11 | -111.42 | -953.45 | -6.11 | -111.42 | -953.45 | 0.03 | 150.0 | -78.57 | -6.08 | -106.1 | -1281.82 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.04 | 2.97 | 0.0 | 5.52 | 3.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.04 | 89.09 | 0.0 | -0.71 | 39.83 | 0.0 | 0.36 | 50.0 | 0.0 | 9.33 | 0 | 0.0 | 0.55 | -42.11 | 0.0 | 0 | 0 | 0.0 | 2.83 | 0.35 | 0.0 | 0.34 | -43.33 | 0.0 | 4.61 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.89 | -32.57 | 0.0 | -2.89 | -32.57 | 0.0 | -0.06 | -200.0 | 0.0 | -2.95 | -34.09 | 0.0 | 0.00 | 0 | 0.0 |
