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) | 19.29 | -20.32 | 0.04 | 0 | 0 | 0 | 0 | 0 | 61.95 | -2.99 | 6.28 | 77.4 | 11.03 | 24.21 | 17.80 | 28.04 | 17.34 | -6.22 | 2.47 | 3.35 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 10.97 | 3.39 | 1.79 | 0 | 28.83 | 0.45 | 41.6 | 5.83 | 0.38 | 0 | 29.21 | 8.55 | 0.00 | -5.92 |
| 2022 (9) | 24.21 | -16.49 | 0 | 0 | 0 | 0 | 0 | 0 | 63.86 | 1.25 | 3.54 | -86.88 | 8.88 | 68.5 | 13.91 | 66.42 | 18.49 | -5.71 | 2.39 | 14.35 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 10.61 | 35.68 | 0 | 0 | 28.7 | -19.74 | 39.31 | -11.88 | -1.79 | 0 | 26.91 | -24.79 | 0.00 | 10.01 |
| 2021 (8) | 28.99 | 253.11 | 0 | 0 | 0 | 0 | 0 | 0 | 63.07 | 38.1 | 26.98 | 421.86 | 5.27 | -19.54 | 8.36 | -41.74 | 19.61 | 34.22 | 2.09 | -11.44 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 7.82 | 9.83 | 1.04 | -49.02 | 35.76 | 216.46 | 44.61 | 118.04 | 0.02 | 0 | 35.78 | 248.73 | 0.00 | 35.5 |
| 2020 (7) | 8.21 | 90.93 | 0.02 | -99.51 | 0 | 0 | 0 | 0 | 45.67 | 30.34 | 5.17 | 155.94 | 6.55 | -25.06 | 14.34 | -42.5 | 14.61 | 20.45 | 2.36 | -42.16 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 7.12 | 2.89 | 2.04 | -36.45 | 11.3 | 128.74 | 20.46 | 35.77 | -1.04 | 0 | 10.26 | 253.79 | 0.00 | -70.68 |
| 2019 (6) | 4.3 | -4.23 | 4.1 | 583.33 | 0 | 0 | 0 | 0 | 35.04 | -9.53 | 2.02 | 64.23 | 8.74 | 35.93 | 24.94 | 50.24 | 12.13 | 11.8 | 4.08 | 2.51 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 6.92 | 1.76 | 3.21 | 296.3 | 4.94 | -24.0 | 15.07 | 6.8 | -2.04 | 0 | 2.9 | -11.85 | 0.00 | -28.41 |
| 2018 (5) | 4.49 | -41.15 | 0.6 | 114.29 | 0 | 0 | 0 | 0 | 38.73 | 8.43 | 1.23 | -40.0 | 6.43 | -11.55 | 16.60 | -18.43 | 10.85 | 28.1 | 3.98 | -3.4 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 6.8 | 3.19 | 0.81 | -52.35 | 6.5 | 10.54 | 14.11 | -0.49 | -3.21 | 0 | 3.29 | -35.11 | 0.00 | 5.56 |
| 2017 (4) | 7.63 | -3.66 | 0.28 | 3.7 | 0 | 0 | 0 | 0 | 35.72 | 11.31 | 2.05 | 115.79 | 7.27 | 9.16 | 20.35 | -1.93 | 8.47 | 0.36 | 4.12 | -27.97 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 6.59 | 1.38 | 1.7 | 1.19 | 5.88 | 18.31 | 14.18 | 7.83 | -0.81 | 0 | 5.07 | 55.05 | 0.00 | -4.09 |
| 2016 (3) | 7.92 | -17.59 | 0.27 | -10.0 | 0 | 0 | 0 | 0 | 32.09 | 1.65 | 0.95 | 131.71 | 6.66 | 9.9 | 20.75 | 8.12 | 8.44 | 18.54 | 5.72 | 2.69 | 0 | 0 | 0 | 0 | 31.61 | -2.5 | 6.5 | 0.62 | 1.68 | 0 | 4.97 | -22.95 | 13.15 | 1.86 | -1.7 | 0 | 3.27 | -31.45 | 0.00 | -55.72 |
| 2015 (2) | 9.61 | 16.2 | 0.3 | 11.11 | 0 | 0 | 0 | 0 | 31.57 | -17.05 | 0.41 | -83.67 | 6.06 | 3.59 | 19.20 | 24.89 | 7.12 | -22.44 | 5.57 | -11.87 | 0 | 0 | 0 | 0 | 32.42 | 0.0 | 6.46 | 4.03 | 0 | 0 | 6.45 | -22.38 | 12.91 | -11.09 | -1.68 | 0 | 4.77 | -45.17 | 0.00 | -1.23 |
| 2014 (1) | 8.27 | -28.58 | 0.27 | -61.43 | 0 | 0 | 0 | 0 | 38.06 | -11.16 | 2.51 | 392.16 | 5.85 | -25.67 | 15.37 | -16.33 | 9.18 | 5.76 | 6.32 | 11.86 | 0 | 0 | 0 | 0 | 32.42 | 0.0 | 6.21 | 0.98 | 0 | 0 | 8.31 | 29.64 | 14.52 | 0.21 | 0.39 | -2.5 | 8.7 | 27.75 | 0.00 | -28.53 |
| 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) | 9.51 | -46.45 | -44.74 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.38 | -15.86 | -6.05 | 1.38 | -51.41 | 13.11 | 10.65 | -11.76 | 15.26 | 16.21 | -10.44 | 9.79 | 23.14 | 20.46 | 24.54 | 3.03 | 6.32 | 26.78 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 11.67 | 0.0 | 6.38 | 0 | 0 | -100.0 | 29.8 | 5.04 | 11.11 | 41.47 | 3.55 | 4.75 | 0.26 | -81.69 | 144.83 | 30.06 | 0.91 | 14.56 | 0.00 | -0.36 | -35.74 |
| 24Q2 (19) | 17.76 | -15.59 | -14.29 | 0.02 | 0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 18.28 | 25.38 | 25.9 | 2.84 | 53.51 | 65.12 | 12.07 | 40.19 | 36.08 | 18.10 | 32.28 | 25.02 | 19.21 | 6.37 | 3.0 | 2.85 | 7.95 | 30.14 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 11.67 | 6.38 | 6.38 | 0 | -100.0 | -100.0 | 28.37 | -7.68 | 10.82 | 40.05 | -7.91 | 4.38 | 1.42 | -24.87 | 286.84 | 29.79 | -8.68 | 19.93 | 0.00 | 5.23 | -5.15 |
| 24Q1 (18) | 21.04 | 9.07 | -5.52 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.58 | -16.49 | 7.21 | 1.85 | 5.11 | 16.35 | 8.61 | -21.94 | -4.33 | 13.68 | -23.16 | -7.42 | 18.06 | 4.15 | -0.28 | 2.64 | 6.88 | 19.46 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.97 | 0.0 | 3.39 | 1.79 | 0.0 | 0 | 30.73 | 6.59 | 0.49 | 43.49 | 4.54 | 5.58 | 1.89 | 397.37 | 333.33 | 32.62 | 11.67 | 9.57 | 0.00 | -4.31 | -6.35 |
| 23Q4 (17) | 19.29 | 12.09 | -20.32 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.46 | 6.66 | -3.48 | 1.76 | 44.26 | 33.33 | 11.03 | 19.37 | 24.21 | 17.80 | 20.59 | 28.06 | 17.34 | -6.67 | -6.22 | 2.47 | 3.35 | 3.35 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.97 | 0.0 | 3.39 | 1.79 | 0.0 | 0 | 28.83 | 7.49 | 0.45 | 41.6 | 5.08 | 5.83 | 0.38 | 165.52 | 121.23 | 29.21 | 11.32 | 8.55 | 0.00 | -35.95 | -5.92 |
| 23Q3 (16) | 17.21 | -16.94 | 0.64 | 0.03 | -50.0 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.37 | 12.74 | 8.7 | 1.22 | -29.07 | 50.62 | 9.24 | 4.17 | -12.91 | 14.77 | 1.99 | -15.36 | 18.58 | -0.38 | -11.31 | 2.39 | 9.13 | 5.29 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.97 | 0.0 | 3.39 | 1.79 | 0.0 | 0 | 26.82 | 4.77 | -2.08 | 39.59 | 3.18 | 4.18 | -0.58 | 23.68 | 73.64 | 26.24 | 5.64 | 4.17 | 0.00 | 47.09 | 43.34 |
| 23Q2 (15) | 20.72 | -6.96 | -22.22 | 0.06 | 200.0 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 14.52 | 6.76 | 2.61 | 1.72 | 8.18 | 537.04 | 8.87 | -1.44 | 6.61 | 14.48 | -2.04 | 9.69 | 18.65 | 2.98 | -16.89 | 2.19 | -0.9 | -6.01 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.97 | 3.39 | 3.39 | 1.79 | 0 | 0 | 25.6 | -16.29 | -3.61 | 38.37 | -6.85 | 3.23 | -0.76 | 6.17 | 50.65 | 24.84 | -16.56 | -0.72 | 0.00 | 3.89 | -2.78 |
| 23Q1 (14) | 22.27 | -8.01 | -17.15 | 0.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.6 | -24.82 | -17.92 | 1.59 | 20.45 | 40.71 | 9.0 | 1.35 | 3.21 | 14.78 | 6.29 | 10.24 | 18.11 | -2.06 | -7.08 | 2.21 | -7.53 | -13.67 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.61 | 0.0 | 35.68 | 0 | 0 | -100.0 | 30.58 | 6.55 | -17.1 | 41.19 | 4.78 | -9.97 | -0.81 | 54.75 | -237.5 | 29.77 | 10.63 | -18.77 | 0.00 | -3.87 | 6.94 |
| 22Q4 (13) | 24.21 | 41.58 | -16.49 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.09 | 20.12 | 20.28 | 1.32 | 62.96 | -94.06 | 8.88 | -16.31 | 68.5 | 13.90 | -20.3 | 66.39 | 18.49 | -11.74 | -5.71 | 2.39 | 5.29 | 14.35 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.61 | 0.0 | 35.68 | 0 | 0 | -100.0 | 28.7 | 4.78 | -19.74 | 39.31 | 3.45 | -11.88 | -1.79 | 18.64 | -9050.0 | 26.91 | 6.83 | -24.79 | 0.00 | -2.42 | 10.01 |
| 22Q3 (12) | 17.1 | -35.81 | 351.19 | 0.01 | -88.89 | -99.75 | 0 | 0 | 0 | 0 | 0 | 0 | 15.06 | 6.43 | -12.85 | 0.81 | 200.0 | -29.57 | 10.61 | 27.52 | -18.57 | 17.44 | 32.18 | -20.61 | 20.95 | -6.64 | 0.62 | 2.27 | -2.58 | 7.08 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.61 | 0.0 | 35.68 | 0 | 0 | -100.0 | 27.39 | 3.12 | 99.78 | 38.0 | 2.23 | 68.37 | -2.2 | -42.86 | -48.65 | 25.19 | 0.68 | 105.97 | 0.00 | -0.25 | -21.21 |
| 22Q2 (11) | 26.64 | -0.89 | 402.64 | 0.09 | 0 | 800.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.15 | -14.6 | -12.44 | 0.27 | -76.11 | -85.08 | 8.32 | -4.59 | -29.07 | 13.20 | -1.54 | -40.54 | 22.44 | 15.14 | 14.72 | 2.33 | -8.98 | 9.39 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 10.61 | 35.68 | 35.68 | 0 | -100.0 | -100.0 | 26.56 | -28.0 | 112.82 | 37.17 | -18.75 | 74.26 | -1.54 | -541.67 | -94.94 | 25.02 | -31.73 | 114.03 | 0.00 | 14.28 | 56.4 |
| 22Q1 (10) | 26.88 | -7.28 | 266.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.57 | 10.17 | 13.57 | 1.13 | -94.92 | -36.52 | 8.72 | 65.46 | -15.34 | 13.41 | 60.43 | -36.74 | 19.49 | -0.61 | 21.51 | 2.56 | 22.49 | 10.82 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 7.82 | 0.0 | 9.83 | 1.04 | 0.0 | -49.02 | 36.89 | 3.16 | 172.25 | 45.75 | 2.56 | 101.36 | -0.24 | -1300.0 | 70.37 | 36.65 | 2.43 | 187.68 | 0.00 | -1.11 | 40.27 |
| 21Q4 (9) | 28.99 | 664.91 | 253.11 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.04 | -12.96 | 33.45 | 22.24 | 1833.91 | 1316.56 | 5.27 | -59.55 | -19.54 | 8.36 | -61.97 | -41.74 | 19.61 | -5.81 | 34.22 | 2.09 | -1.42 | -11.44 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 7.82 | 0.0 | 9.83 | 1.04 | 0.0 | -49.02 | 35.76 | 160.83 | 216.46 | 44.61 | 97.65 | 118.04 | 0.02 | 101.35 | 101.92 | 35.78 | 192.56 | 248.73 | 0.00 | -30.11 | 35.5 |
| 21Q3 (8) | 3.79 | -28.49 | -50.33 | 4.02 | 40100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.28 | 6.93 | 59.56 | 1.15 | -36.46 | -55.08 | 13.03 | 11.08 | 72.81 | 21.97 | -1.0 | 25.92 | 20.82 | 6.44 | 63.55 | 2.12 | -0.47 | 18.44 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 7.82 | 0.0 | 9.83 | 1.04 | 0.0 | -49.02 | 13.71 | 9.86 | 45.08 | 22.57 | 5.81 | 21.28 | -1.48 | -87.34 | 31.8 | 12.23 | 4.62 | 67.99 | 0.00 | 98.02 | -38.98 |
| 21Q2 (7) | 5.3 | -27.79 | 21.0 | 0.01 | -87.5 | -99.5 | 0 | 0 | 0 | 0 | 0 | 0 | 16.16 | 10.76 | 35.57 | 1.81 | 1.69 | 16.77 | 11.73 | 13.88 | 27.22 | 22.19 | 4.75 | 0 | 19.56 | 21.95 | 67.47 | 2.13 | -7.79 | -37.17 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 7.82 | 9.83 | 9.83 | 1.04 | -49.02 | -49.02 | 12.48 | -7.9 | 97.47 | 21.33 | -6.12 | 37.79 | -0.79 | 2.47 | 72.18 | 11.69 | -8.24 | 235.92 | 0.00 | 2.5 | -71.53 |
| 21Q1 (6) | 7.34 | -10.6 | 174.91 | 0.08 | 300.0 | -98.26 | 0 | 0 | 0 | 0 | 0 | 0 | 14.59 | 29.46 | 25.24 | 1.78 | 13.38 | 449.02 | 10.3 | 57.25 | -17.0 | 21.19 | 47.74 | 0 | 16.04 | 9.79 | 37.33 | 2.31 | -2.12 | -31.86 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 7.12 | 0.0 | 2.89 | 2.04 | 0.0 | -36.45 | 13.55 | 19.91 | 181.7 | 22.72 | 11.05 | 52.18 | -0.81 | 22.12 | 82.77 | 12.74 | 24.17 | 11481.82 | 0.00 | -4.47 | -73.67 |
| 20Q4 (5) | 8.21 | 7.6 | 90.93 | 0.02 | 0 | -99.51 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 4.06 | 27.92 | 1.57 | -38.67 | 361.76 | 6.55 | -13.13 | -25.06 | 14.34 | -17.81 | 0 | 14.61 | 14.77 | 20.45 | 2.36 | 31.84 | -42.16 | 0 | 0 | 0 | 0 | 0 | 0 | 31.61 | 0.0 | 0.0 | 7.12 | 0.0 | 2.89 | 2.04 | 0.0 | -36.45 | 11.3 | 19.58 | 128.74 | 20.46 | 9.94 | 35.77 | -1.04 | 52.07 | 49.02 | 10.26 | 40.93 | 253.79 | 0.00 | -68.53 | -70.68 |
| 20Q3 (4) | 7.63 | 74.2 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.83 | -9.14 | 0.0 | 2.56 | 65.16 | 0.0 | 7.54 | -18.22 | 0.0 | 17.45 | 0 | 0.0 | 12.73 | 8.99 | 0.0 | 1.79 | -47.2 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 31.61 | 0.0 | 0.0 | 7.12 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 9.45 | 49.53 | 0.0 | 18.61 | 20.22 | 0.0 | -2.17 | 23.59 | 0.0 | 7.28 | 109.2 | 0.0 | 0.00 | -7.6 | 0.0 |
