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) | 7.38 | -21.49 | 0 | 0 | 0 | 0 | 0 | 0 | 21.44 | -36.57 | -0.05 | 0 | 1.44 | -7.1 | 6.72 | 46.46 | 4.2 | -16.5 | 0 | 0 | 2.88 | 2.13 | 0 | 0 | 7.45 | 0.0 | 2.87 | 10.81 | 0.34 | 161.54 | 5.14 | -24.3 | 8.35 | -12.2 | -0.26 | 0 | 4.88 | -24.34 | 0.00 | 0 |
| 2022 (9) | 9.4 | -13.44 | 0 | 0 | 0 | 0 | 0 | 0 | 33.8 | -6.4 | 2.75 | -21.43 | 1.55 | -26.54 | 4.59 | -21.52 | 5.03 | 11.78 | 0 | 0 | 2.82 | 0 | 0 | 0 | 7.45 | 0.0 | 2.59 | 15.62 | 0.13 | -45.83 | 6.79 | 5.27 | 9.51 | 6.38 | -0.34 | 0 | 6.45 | 2.06 | 0.00 | 0 |
| 2021 (8) | 10.86 | 35.92 | 0 | 0 | 0 | 0 | 0 | 0 | 36.11 | 11.93 | 3.5 | 47.06 | 2.11 | 7.65 | 5.84 | -3.82 | 4.5 | 25.7 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | -2.36 | 2.24 | 11.44 | 0.24 | 50.0 | 6.45 | 35.5 | 8.94 | 29.19 | -0.13 | 0 | 6.32 | 39.82 | 0.00 | 0 |
| 2020 (7) | 7.99 | 32.07 | 0 | 0 | 0 | 0 | 0 | 0 | 32.26 | 34.47 | 2.38 | 68.79 | 1.96 | 237.93 | 6.08 | 151.3 | 3.58 | 36.12 | 0 | 0 | 0 | 0 | 0 | 0 | 7.63 | 3.39 | 2.01 | 8.06 | 0.16 | -58.97 | 4.76 | 56.58 | 6.92 | 30.57 | -0.24 | 0 | 4.52 | 56.94 | 0.00 | 0 |
| 2019 (6) | 6.05 | -33.66 | 0 | 0 | 0 | 0 | 0 | 0 | 23.99 | -7.7 | 1.41 | -34.42 | 0.58 | -56.72 | 2.42 | -53.11 | 2.63 | 30.2 | 0 | 0 | 0 | 0 | 0 | 0 | 7.38 | 19.03 | 1.86 | 12.73 | 0.39 | -7.14 | 3.04 | -14.85 | 5.3 | -6.03 | -0.16 | 0 | 2.88 | -9.43 | 0.00 | 0 |
| 2018 (5) | 9.12 | 0.77 | 0 | 0 | 0 | 0 | 0 | 0 | 25.99 | 6.95 | 2.15 | 46.26 | 1.34 | 9.84 | 5.16 | 2.69 | 2.02 | 56.59 | 0 | 0 | 0 | 0 | 0 | 0 | 6.2 | 0.0 | 1.65 | 10.0 | 0.42 | -44.0 | 3.57 | 91.94 | 5.64 | 37.23 | -0.39 | 0 | 3.18 | 120.83 | 0.00 | 0 |
| 2017 (4) | 9.05 | 8.9 | 0 | 0 | 0 | 0 | 0 | 0 | 24.3 | -3.19 | 1.47 | -40.24 | 1.22 | -14.08 | 5.02 | -11.26 | 1.29 | -20.86 | 0 | 0 | 0 | 0 | 0 | 0 | 6.2 | 19.92 | 1.5 | 19.05 | 0.75 | 63.04 | 1.86 | -37.58 | 4.11 | -12.37 | -0.42 | 0 | 1.44 | -35.43 | 0.00 | 0 |
| 2016 (3) | 8.31 | 32.96 | 0 | 0 | 0 | 0 | 0 | 0 | 25.1 | -9.22 | 2.46 | -20.13 | 1.42 | 39.22 | 5.66 | 53.36 | 1.63 | -6.86 | 0 | 0 | 0 | 0 | 0 | 0 | 5.17 | 14.89 | 1.26 | 32.63 | 0.46 | 4500.0 | 2.98 | -10.24 | 4.69 | 9.58 | -0.75 | 0 | 2.23 | -22.03 | 0.00 | 0 |
| 2015 (2) | 6.25 | -15.31 | 0 | 0 | 0 | 0 | 0 | 0 | 27.65 | 14.59 | 3.08 | 359.7 | 1.02 | -31.54 | 3.69 | -40.26 | 1.75 | 28.68 | 0 | 0 | 0 | 0 | 0 | 0 | 4.5 | 0.0 | 0.95 | 7.95 | 0.01 | -95.0 | 3.32 | 235.35 | 4.28 | 105.77 | -0.46 | 0 | 2.86 | 191.84 | 0.00 | 0 |
| 2014 (1) | 7.38 | 45.56 | 0 | 0 | 0 | 0 | 0 | 0 | 24.13 | 13.02 | 0.67 | -43.22 | 1.49 | -12.87 | 6.17 | -22.9 | 1.36 | -16.56 | 0 | 0 | 0 | 0 | 0 | 0 | 4.5 | 15.09 | 0.88 | 15.79 | 0.2 | 1900.0 | 0.99 | -30.28 | 2.08 | -5.02 | -0.01 | 0 | 0.98 | -19.67 | 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) | 7.17 | 21.11 | -22.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.1 | 106.82 | -3.81 | 0.97 | 1285.71 | 10.23 | 1.88 | 129.27 | -38.16 | 8.23 | 132.88 | -34.94 | 6.09 | -10.57 | 23.53 | 0 | 0 | 0 | 3.19 | 4.25 | 11.15 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.87 | 0.0 | 0.0 | 0.26 | 0.0 | -23.53 | 5.91 | 19.64 | 3.87 | 9.04 | 12.02 | 1.57 | -0.34 | -1600.0 | -240.0 | 5.57 | 13.21 | -0.36 | 0.01 | 0 | 0 |
| 24Q2 (19) | 5.92 | -3.9 | -0.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.4 | -3.93 | 15.18 | 0.07 | 119.44 | -30.0 | 0.82 | -47.44 | -2.38 | 3.53 | -48.75 | -0.61 | 6.81 | 28.73 | 5.09 | 0 | 0 | 0 | 3.06 | 5.52 | 7.37 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.87 | 0.0 | 0.0 | 0.26 | -23.53 | -23.53 | 4.94 | 3.13 | 2.7 | 8.07 | 1.0 | 0.62 | -0.02 | 94.87 | 94.44 | 4.92 | 11.82 | 10.56 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.16 | -16.53 | 0.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.58 | -3.78 | 34.71 | -0.36 | 32.08 | 28.0 | 1.56 | 8.33 | 164.41 | 6.90 | 2.68 | 230.33 | 5.29 | 25.95 | -9.88 | 0 | 0 | 0 | 2.9 | 0.69 | 2.47 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.87 | 0.0 | 10.81 | 0.34 | 0.0 | 161.54 | 4.79 | -6.81 | -7.88 | 7.99 | -4.31 | 0.88 | -0.39 | -50.0 | 7.14 | 4.4 | -9.84 | -7.95 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.38 | -20.47 | -21.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.76 | -49.68 | -35.24 | -0.53 | -160.23 | -223.26 | 1.44 | -52.63 | -7.1 | 6.72 | -46.91 | 46.46 | 4.2 | -14.81 | -16.5 | 0 | 0 | 0 | 2.88 | 0.35 | 2.13 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.87 | 0.0 | 10.81 | 0.34 | 0.0 | 161.54 | 5.14 | -9.67 | -24.3 | 8.35 | -6.18 | -12.2 | -0.26 | -160.0 | 23.53 | 4.88 | -12.7 | -24.34 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.28 | 56.23 | 33.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.46 | 147.64 | 4.53 | 0.88 | 780.0 | -2.22 | 3.04 | 261.9 | 11.76 | 12.65 | 255.73 | 69.11 | 4.93 | -23.92 | -20.87 | 0 | 0 | 0 | 2.87 | 0.7 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.87 | 0.0 | 10.81 | 0.34 | 0.0 | 161.54 | 5.69 | 18.3 | -10.39 | 8.9 | 10.97 | -1.87 | -0.1 | 72.22 | 58.33 | 5.59 | 25.62 | -8.51 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.94 | -2.94 | -18.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.82 | 12.35 | -54.85 | 0.1 | 120.0 | -85.07 | 0.84 | 42.37 | -63.32 | 3.56 | 70.34 | -40.88 | 6.48 | 10.39 | 15.3 | 0 | 0 | 0 | 2.85 | 0.71 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.87 | 10.81 | 10.81 | 0.34 | 161.54 | 161.54 | 4.81 | -7.5 | -11.58 | 8.02 | 1.26 | -1.84 | -0.36 | 14.29 | -157.14 | 4.45 | -6.9 | -16.04 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.12 | -34.89 | -25.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.4 | -53.74 | -61.97 | -0.5 | -216.28 | -167.57 | 0.59 | -61.94 | -72.56 | 2.09 | -54.47 | -63.61 | 5.87 | 16.7 | 24.89 | 0 | 0 | 0 | 2.83 | 0.35 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.59 | 0.0 | 15.62 | 0.13 | 0.0 | -45.83 | 5.2 | -23.42 | -27.78 | 7.92 | -16.72 | -18.18 | -0.42 | -23.53 | -600.0 | 4.78 | -25.89 | -33.05 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.4 | 35.45 | -13.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | -18.78 | -25.83 | 0.43 | -52.22 | -39.44 | 1.55 | -43.01 | -26.54 | 4.59 | -38.7 | -21.52 | 5.03 | -19.26 | 11.78 | 0 | 0 | 0 | 2.82 | 0 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | 0.0 | 2.59 | 0.0 | 15.62 | 0.13 | 0.0 | -45.83 | 6.79 | 6.93 | 5.27 | 9.51 | 4.85 | 6.38 | -0.34 | -41.67 | -161.54 | 6.45 | 5.56 | 2.06 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.94 | -5.32 | -22.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.05 | 6.97 | -15.89 | 0.9 | 34.33 | -26.83 | 2.72 | 18.78 | -11.69 | 7.48 | 24.36 | -12.98 | 6.23 | 10.85 | 30.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | -1.32 | 2.59 | 0.0 | 15.62 | 0.13 | 0.0 | -45.83 | 6.35 | 16.73 | 10.63 | 9.07 | 11.02 | 10.21 | -0.24 | -71.43 | -100.0 | 6.11 | 15.28 | 8.72 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.33 | -10.39 | 9.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.46 | -5.37 | 7.63 | 0.67 | -9.46 | -11.84 | 2.29 | 6.51 | 2.23 | 6.02 | 4.83 | -2.71 | 5.62 | 19.57 | 14.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | -1.32 | 2.59 | 15.62 | 28.86 | 0.13 | -45.83 | -18.75 | 5.44 | -24.44 | -13.92 | 8.17 | -15.6 | -3.66 | -0.14 | -133.33 | -7.69 | 5.3 | -25.77 | -14.38 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.18 | -24.68 | 3.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.94 | -9.79 | 17.94 | 0.74 | 4.23 | -7.5 | 2.15 | 1.9 | 26.47 | 5.74 | -1.8 | 16.48 | 4.7 | 4.44 | 0.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | 0.0 | -2.36 | 2.24 | 0.0 | 11.44 | 0.24 | 0.0 | 50.0 | 7.2 | 11.63 | 29.5 | 9.68 | 8.28 | 25.39 | -0.06 | 53.85 | 73.91 | 7.14 | 12.97 | 33.96 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.86 | 21.21 | 35.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.91 | -7.9 | 2.91 | 0.71 | -42.28 | 10.94 | 2.11 | -31.49 | 7.65 | 5.84 | -32.02 | -3.85 | 4.5 | -5.66 | 25.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.45 | -1.32 | -2.36 | 2.24 | 0.0 | 11.44 | 0.24 | 0.0 | 50.0 | 6.45 | 12.37 | 35.5 | 8.94 | 8.63 | 29.19 | -0.13 | -8.33 | 45.83 | 6.32 | 12.46 | 39.82 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.96 | 33.33 | 32.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.76 | 36.9 | -3.58 | 1.23 | 61.84 | -3.91 | 3.08 | 37.5 | 8.83 | 8.60 | 39.04 | -12.31 | 4.77 | -2.85 | 3.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.55 | 0.0 | -2.08 | 2.24 | 11.44 | 11.44 | 0.24 | 50.0 | 50.0 | 5.74 | -9.18 | 38.98 | 8.23 | -2.95 | 30.84 | -0.12 | 7.69 | 42.86 | 5.62 | -9.21 | 43.37 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.72 | -14.72 | 44.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.86 | 3.69 | 28.01 | 0.76 | -5.0 | 130.3 | 2.24 | 31.76 | 409.09 | 6.18 | 25.51 | 0 | 4.91 | 5.36 | -5.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.55 | -1.05 | -2.08 | 2.01 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 6.32 | 13.67 | 121.75 | 8.48 | 9.84 | 68.92 | -0.13 | 43.48 | 38.1 | 6.19 | 16.14 | 134.47 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.88 | -1.38 | 38.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.58 | -21.29 | 42.48 | 0.8 | 25.0 | 566.67 | 1.7 | -13.27 | 73.47 | 4.93 | -18.95 | 0 | 4.66 | 30.17 | 9.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.63 | 0.0 | 3.81 | 2.01 | 0.0 | 8.06 | 0.16 | 0.0 | -58.97 | 5.56 | 16.81 | 75.39 | 7.72 | 11.56 | 42.44 | -0.23 | 4.17 | -35.29 | 5.33 | 17.92 | 77.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.99 | 17.85 | 32.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.63 | -13.71 | 54.08 | 0.64 | -50.0 | 276.47 | 1.96 | -30.74 | 237.93 | 6.08 | -38.0 | 0 | 3.58 | -22.0 | 36.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.63 | -1.04 | 3.39 | 2.01 | 0.0 | 8.06 | 0.16 | 0.0 | -58.97 | 4.76 | 15.25 | 56.58 | 6.92 | 10.02 | 30.57 | -0.24 | -14.29 | -50.0 | 4.52 | 15.31 | 56.94 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.78 | 45.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.16 | 81.76 | 0.0 | 1.28 | 287.88 | 0.0 | 2.83 | 543.18 | 0.0 | 9.80 | 0 | 0.0 | 4.59 | -12.07 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.71 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 4.13 | 44.91 | 0.0 | 6.29 | 25.3 | 0.0 | -0.21 | 0.0 | 0.0 | 3.92 | 48.48 | 0.0 | 0.00 | 0 | 0.0 |
