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) | 0.83 | -52.02 | 5.7 | 4.78 | 0 | 0 | 0 | 0 | 33.78 | -16.74 | 1.15 | -57.72 | 13.42 | 49.78 | 39.73 | 79.88 | 11.27 | -17.38 | 0 | 0 | 0 | 0 | 0.22 | -31.25 | 7.88 | 0.0 | 3.24 | 9.46 | 0.1 | -71.43 | 7.97 | 4.05 | 11.31 | 3.19 | -0.1 | 0 | 7.87 | 4.1 | 0.00 | 0 |
| 2022 (9) | 1.73 | 66.35 | 5.44 | -52.57 | 0 | 0 | 0 | 0 | 40.57 | -34.6 | 2.72 | -9.03 | 8.96 | -62.6 | 22.09 | -42.82 | 13.64 | -7.08 | 0 | 0 | 0 | 0 | 0.32 | -20.0 | 7.88 | 0.0 | 2.96 | 11.28 | 0.35 | 45.83 | 7.66 | 5.8 | 10.96 | 8.09 | -0.1 | 0 | 7.56 | 9.72 | 0.00 | 0 |
| 2021 (8) | 1.04 | -50.48 | 11.47 | 260.69 | 0 | 0 | 0 | 0 | 62.03 | 17.66 | 2.99 | -34.57 | 23.96 | 27.51 | 38.63 | 8.38 | 14.68 | 94.44 | 0 | 0 | 0 | 0 | 0.4 | -13.04 | 7.88 | 0.0 | 2.66 | 20.36 | 0.24 | 300.0 | 7.24 | 0.28 | 10.14 | 6.85 | -0.35 | 0 | 6.89 | -1.29 | 0.00 | 0 |
| 2020 (7) | 2.1 | 22.09 | 3.18 | -20.7 | 0 | 0 | 0 | 0 | 52.72 | 25.52 | 4.57 | 82.07 | 18.79 | 57.24 | 35.64 | 25.27 | 7.55 | 7.7 | 0 | 0 | 0 | 0 | 0.46 | -16.36 | 7.88 | 0.0 | 2.21 | 13.33 | 0.06 | 0 | 7.22 | 141.47 | 9.49 | 91.72 | -0.24 | 0 | 6.98 | 138.23 | 0.00 | 0 |
| 2019 (6) | 1.72 | 145.71 | 4.01 | -32.72 | 0 | 0 | 0 | 0 | 42.0 | 16.96 | 2.51 | 217.72 | 11.95 | -9.4 | 28.45 | -22.54 | 7.01 | 24.96 | 0 | 0 | 0 | 0 | 0.55 | -12.7 | 7.88 | 0.0 | 1.95 | 4.28 | 0 | 0 | 2.99 | 139.2 | 4.95 | 54.21 | -0.06 | 0 | 2.93 | 134.4 | 0.00 | 0 |
| 2018 (5) | 0.7 | -35.78 | 5.96 | -18.91 | 0 | 0 | 0 | 0 | 35.91 | -1.7 | 0.79 | -41.48 | 13.19 | -5.11 | 36.73 | -3.47 | 5.61 | 10.43 | 0 | 0 | 0 | 0 | 0.63 | -11.27 | 7.88 | 0.0 | 1.87 | 7.47 | 0.08 | 0 | 1.25 | -33.16 | 3.21 | -11.08 | 0 | 0 | 1.25 | -30.17 | 0.00 | 0 |
| 2017 (4) | 1.09 | 81.67 | 7.35 | 55.72 | 0 | 0 | 0 | 0 | 36.53 | 3.54 | 1.35 | -60.87 | 13.9 | 16.9 | 38.05 | 12.9 | 5.08 | -2.68 | 0 | 0 | 0 | 0 | 0.71 | -11.25 | 7.88 | 0.0 | 1.74 | 24.29 | 0 | 0 | 1.87 | -45.32 | 3.61 | -25.1 | -0.08 | 0 | 1.79 | -48.71 | 0.00 | 0 |
| 2016 (3) | 0.6 | -20.0 | 4.72 | 24.54 | 0 | 0 | 0 | 0 | 35.28 | 22.16 | 3.45 | 21.91 | 11.89 | 15.44 | 33.70 | -5.5 | 5.22 | 9.66 | 0 | 0 | 0 | 0 | 0.8 | -12.09 | 7.88 | 0.0 | 1.4 | 25.0 | 0 | 0 | 3.42 | 21.71 | 4.82 | 22.65 | 0.07 | -30.0 | 3.49 | 19.93 | 0.00 | 0 |
| 2015 (2) | 0.75 | 212.5 | 3.79 | -28.22 | 0.11 | 0 | 0 | 0 | 28.88 | 7.44 | 2.83 | 74.69 | 10.3 | 9.34 | 35.66 | 1.77 | 4.76 | 18.11 | 0 | 0 | 0.39 | 0 | 0.91 | -13.33 | 7.88 | 0.0 | 1.12 | 15.46 | 0 | 0 | 2.81 | 87.33 | 3.93 | 59.11 | 0.1 | 100.0 | 2.91 | 87.74 | 0.00 | 0 |
| 2014 (1) | 0.24 | 4.35 | 5.28 | 16.56 | 0 | 0 | 0 | 0 | 26.88 | 46.25 | 1.62 | 0 | 9.42 | 60.48 | 35.04 | 9.73 | 4.03 | 4.13 | 0 | 0 | 0 | 0 | 1.05 | -11.02 | 7.88 | 0.0 | 0.97 | 0.0 | 0 | 0 | 1.5 | 0 | 2.47 | 183.91 | 0.05 | 0 | 1.55 | 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) | 0.68 | -33.98 | -62.64 | 0.13 | -87.85 | -97.74 | 0 | 0 | 0 | 0 | 0 | 0 | 7.16 | -11.82 | -4.53 | -0.17 | -156.67 | -122.97 | 8.77 | -10.24 | -19.76 | 26.27 | -9.32 | -29.21 | 7.78 | -13.17 | -38.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -11.76 | -40.0 | 7.88 | 0.0 | 0.0 | 3.35 | 0.0 | 3.4 | 0.1 | 0.0 | 0.0 | 8.2 | -2.03 | 7.89 | 11.65 | -1.44 | 6.49 | 0.08 | -61.9 | -57.89 | 8.28 | -3.5 | 6.29 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.03 | 30.38 | -42.13 | 1.07 | -72.06 | -81.36 | 0 | 0 | 0 | 0 | 0 | 0 | 8.12 | 12.62 | -14.62 | 0.3 | -50.0 | 207.14 | 9.77 | -15.04 | -17.9 | 28.97 | -11.54 | -27.2 | 8.96 | -14.75 | -31.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -15.0 | -37.04 | 7.88 | 0.0 | 0.0 | 3.35 | 3.4 | 3.4 | 0.1 | 0.0 | 0.0 | 8.37 | 2.32 | 22.01 | 11.82 | 2.6 | 15.77 | 0.21 | 61.54 | 1150.0 | 8.58 | 3.25 | 25.44 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.79 | -4.82 | -52.12 | 3.83 | -32.81 | -5.9 | 0 | 0 | 0 | 0 | 0 | 0 | 7.21 | -33.85 | 22.83 | 0.6 | 53.85 | 93.55 | 11.5 | -14.31 | 51.72 | 32.74 | -17.58 | 32.1 | 10.51 | -6.74 | -24.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -9.09 | -31.03 | 7.88 | 0.0 | 0.0 | 3.24 | 0.0 | 9.46 | 0.1 | 0.0 | -71.43 | 8.18 | 2.63 | 13.93 | 11.52 | 1.86 | 9.82 | 0.13 | 230.0 | 186.67 | 8.31 | 5.59 | 18.21 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.83 | -54.4 | -52.02 | 5.7 | -0.87 | 4.78 | 0 | 0 | 0 | 0 | 0 | 0 | 10.9 | 45.33 | 65.65 | 0.39 | -47.3 | 137.5 | 13.42 | 22.78 | 49.78 | 39.73 | 7.08 | 79.88 | 11.27 | -11.26 | -17.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -12.0 | -31.25 | 7.88 | 0.0 | 0.0 | 3.24 | 0.0 | 9.46 | 0.1 | 0.0 | -71.43 | 7.97 | 4.87 | 4.05 | 11.31 | 3.38 | 3.19 | -0.1 | -152.63 | 0.0 | 7.87 | 1.03 | 4.1 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.82 | 2.25 | -67.79 | 5.75 | 0.17 | -52.12 | 0 | 0 | 0 | 0 | 0 | 0 | 7.5 | -21.14 | -5.66 | 0.74 | 364.29 | -24.49 | 10.93 | -8.15 | -5.29 | 37.10 | -6.75 | 65.19 | 12.7 | -2.31 | -13.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | -7.41 | -26.47 | 7.88 | 0.0 | 0.0 | 3.24 | 0.0 | 9.46 | 0.1 | 0.0 | -71.43 | 7.6 | 10.79 | -11.83 | 10.94 | 7.15 | -8.3 | 0.19 | 1050.0 | 137.5 | 7.79 | 13.89 | -10.46 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.78 | 7.88 | -31.54 | 5.74 | 41.03 | -48.89 | 0 | 0 | 0 | 0 | 0 | 0 | 9.51 | 62.01 | -6.58 | -0.28 | -190.32 | -126.67 | 11.9 | 56.99 | -31.57 | 39.79 | 60.51 | 40.04 | 13.0 | -6.68 | -17.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | -6.9 | -22.86 | 7.88 | 0.0 | 0.0 | 3.24 | 9.46 | 9.46 | 0.1 | -71.43 | -71.43 | 6.86 | -4.46 | -10.21 | 10.21 | -2.67 | -6.76 | -0.02 | 86.67 | 86.67 | 6.84 | -2.7 | -8.68 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.65 | -4.62 | 20.44 | 4.07 | -25.18 | -65.42 | 0 | 0 | 0 | 0 | 0 | 0 | 5.87 | -10.79 | -62.99 | 0.31 | 129.81 | -82.08 | 7.58 | -15.4 | -67.2 | 24.79 | 12.24 | -30.17 | 13.93 | 2.13 | -12.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | -9.38 | -21.62 | 7.88 | 0.0 | 0.0 | 2.96 | 0.0 | 11.28 | 0.35 | 0.0 | 45.83 | 7.18 | -6.27 | 2.57 | 10.49 | -4.29 | 5.96 | -0.15 | -50.0 | 40.0 | 7.03 | -7.01 | 4.15 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.73 | -69.38 | 66.35 | 5.44 | -54.7 | -52.57 | 0 | 0 | 0 | 0 | 0 | 0 | 6.58 | -17.23 | -62.16 | -1.04 | -206.12 | -211.83 | 8.96 | -22.36 | -62.6 | 22.09 | -1.67 | -42.82 | 13.64 | -7.02 | -7.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | -5.88 | -20.0 | 7.88 | 0.0 | 0.0 | 2.96 | 0.0 | 11.28 | 0.35 | 0.0 | 45.83 | 7.66 | -11.14 | 5.8 | 10.96 | -8.13 | 8.09 | -0.1 | -225.0 | 71.43 | 7.56 | -13.1 | 9.72 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.65 | 117.31 | 236.31 | 12.01 | 6.95 | 40.14 | 0 | 0 | 0 | 0 | 0 | 0 | 7.95 | -21.91 | -55.29 | 0.98 | -6.67 | -14.04 | 11.54 | -33.64 | -50.51 | 22.46 | -20.94 | -42.45 | 14.67 | -7.33 | 7.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | -2.86 | -19.05 | 7.88 | 0.0 | 0.0 | 2.96 | 0.0 | 11.28 | 0.35 | 0.0 | 45.83 | 8.62 | 12.83 | 37.04 | 11.93 | 8.95 | 29.82 | 0.08 | 153.33 | 124.24 | 8.7 | 16.15 | 45.97 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.6 | 89.78 | 42.86 | 11.23 | -4.59 | 109.51 | 0 | 0 | 0 | 0 | 0 | 0 | 10.18 | -35.81 | -27.65 | 1.05 | -39.31 | 854.55 | 17.39 | -24.75 | -8.38 | 28.41 | -19.97 | -15.44 | 15.83 | -0.38 | 36.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | -5.41 | -16.67 | 7.88 | 0.0 | 0.0 | 2.96 | 11.28 | 33.94 | 0.35 | 45.83 | 483.33 | 7.64 | 9.14 | -6.14 | 10.95 | 10.61 | 5.19 | -0.15 | 40.0 | 42.31 | 7.49 | 10.96 | -4.95 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.37 | 31.73 | -70.41 | 11.77 | 2.62 | 96.49 | 0 | 0 | 0 | 0 | 0 | 0 | 15.86 | -8.8 | 24.0 | 1.73 | 86.02 | 113.58 | 23.11 | -3.55 | 25.05 | 35.50 | -8.1 | 4.46 | 15.89 | 8.24 | 65.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.37 | -7.5 | -15.91 | 7.88 | 0.0 | 0.0 | 2.66 | 0.0 | 20.36 | 0.24 | 0.0 | 300.0 | 7.0 | -3.31 | -12.83 | 9.9 | -2.37 | -3.98 | -0.25 | 28.57 | -25.0 | 6.75 | -2.03 | -13.79 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.04 | -38.1 | -50.48 | 11.47 | 33.84 | 260.69 | 0 | 0 | 0 | 0 | 0 | 0 | 17.39 | -2.19 | 15.09 | 0.93 | -18.42 | -26.19 | 23.96 | 2.74 | 27.51 | 38.63 | -1.03 | 8.38 | 14.68 | 7.08 | 94.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.4 | -4.76 | -13.04 | 7.88 | 0.0 | 0.0 | 2.66 | 0.0 | 20.36 | 0.24 | 0.0 | 300.0 | 7.24 | 15.1 | 0.28 | 10.14 | 10.34 | 6.85 | -0.35 | -6.06 | -45.83 | 6.89 | 15.6 | -1.29 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.68 | -7.69 | -9.19 | 8.57 | 59.89 | 122.6 | 0 | 0 | 0 | 0 | 0 | 0 | 17.78 | 26.37 | 22.45 | 1.14 | 936.36 | -0.87 | 23.32 | 22.87 | 33.03 | 39.03 | 16.16 | 3.28 | 13.71 | 18.5 | 72.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | 0.0 | -12.5 | 7.88 | 0.0 | 0.0 | 2.66 | 20.36 | 20.36 | 0.24 | 300.0 | 300.0 | 6.29 | -22.73 | 5.18 | 9.19 | -11.72 | 11.39 | -0.33 | -26.92 | -94.12 | 5.96 | -24.37 | 2.58 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.82 | -60.69 | -5.7 | 5.36 | -10.52 | 38.86 | 0 | 0 | 0 | 0 | 0 | 0 | 14.07 | 10.01 | 17.64 | 0.11 | -86.42 | -87.78 | 18.98 | 2.71 | 28.07 | 33.60 | -1.13 | 0 | 11.57 | 20.77 | 61.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | -4.55 | -16.0 | 7.88 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 8.14 | 1.37 | 68.53 | 10.41 | 0.97 | 46.41 | -0.26 | -30.0 | -160.0 | 7.88 | 0.64 | 66.6 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.63 | 120.48 | 138.66 | 5.99 | 88.36 | 129.5 | 0 | 0 | 0 | 0 | 0 | 0 | 12.79 | -15.35 | 14.91 | 0.81 | -35.71 | -35.71 | 18.48 | -1.65 | 48.55 | 33.98 | -4.65 | 0 | 9.58 | 26.89 | 41.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.44 | -4.35 | -16.98 | 7.88 | 0.0 | 0.0 | 2.21 | 0.0 | 13.33 | 0.06 | 0.0 | 0 | 8.03 | 11.22 | 89.39 | 10.31 | 8.64 | 66.29 | -0.2 | 16.67 | -300.0 | 7.83 | 12.18 | 86.87 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.1 | 13.51 | 22.09 | 3.18 | -17.4 | -20.7 | 0 | 0 | 0 | 0 | 0 | 0 | 15.11 | 4.06 | 72.1 | 1.26 | 9.57 | 142.31 | 18.79 | 7.19 | 57.24 | 35.64 | -5.68 | 0 | 7.55 | -5.15 | 7.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.46 | -4.17 | -16.36 | 7.88 | 0.0 | 0.0 | 2.21 | 0.0 | 13.33 | 0.06 | 0.0 | 0 | 7.22 | 20.74 | 141.47 | 9.49 | 15.03 | 91.72 | -0.24 | -41.18 | -300.0 | 6.98 | 20.14 | 138.23 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.85 | -4.15 | 0.0 | 3.85 | -0.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.52 | 21.4 | 0.0 | 1.15 | 27.78 | 0.0 | 17.53 | 18.29 | 0.0 | 37.79 | 0 | 0.0 | 7.96 | 11.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.48 | -4.0 | 0.0 | 7.88 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 5.98 | 23.81 | 0.0 | 8.25 | 16.03 | 0.0 | -0.17 | -70.0 | 0.0 | 5.81 | 22.83 | 0.0 | 0.00 | 0 | 0.0 |
