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) | 1.32 | -38.6 | 4.74 | -45.64 | 0 | 0 | 0 | 0 | 41.13 | 10.65 | 2.26 | 1155.56 | 9.66 | 65.13 | 23.49 | 49.23 | 11.31 | -12.26 | 0.36 | -18.18 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | 0.81 | 0 | 0.81 | 0 | -0.62 | 0 | 0.19 | 0 | 0.00 | 0 |
| 2022 (9) | 2.15 | -26.62 | 8.72 | 2.83 | 0 | 0 | 0 | 0 | 37.17 | 15.83 | 0.18 | -81.05 | 5.85 | 3.54 | 15.74 | -10.61 | 12.89 | 15.71 | 0.44 | -12.0 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -1.43 | 0 | -1.43 | 0 | -0.61 | 0 | -2.04 | 0 | 0.00 | 0 |
| 2021 (8) | 2.93 | 106.34 | 8.48 | 25.26 | 0 | 0 | 0 | 0 | 32.09 | 19.6 | 0.95 | 4650.0 | 5.65 | 0.0 | 17.61 | -16.39 | 11.14 | 24.05 | 0.5 | 163.16 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -1.65 | 0 | -1.65 | 0 | -1.02 | 0 | -2.67 | 0 | 0.00 | 0 |
| 2020 (7) | 1.42 | -21.55 | 6.77 | 6.45 | 0 | 0 | 0 | 0 | 26.83 | -14.91 | 0.02 | 0 | 5.65 | 52.7 | 21.06 | 79.45 | 8.98 | -17.77 | 0.19 | -13.64 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -2.59 | 0 | -2.59 | 0 | -0.93 | 0 | -3.52 | 0 | 0.00 | 0 |
| 2019 (6) | 1.81 | 9.7 | 6.36 | -33.12 | 0 | 0 | 0 | 0 | 31.53 | 2.94 | -0.58 | 0 | 3.7 | -26.88 | 11.73 | -28.96 | 10.92 | 5.51 | 0.22 | -4.35 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -2.61 | 0 | -2.61 | 0 | -0.62 | 0 | -3.23 | 0 | 0.00 | 0 |
| 2018 (5) | 1.65 | -41.07 | 9.51 | -24.1 | 0 | 0 | 0 | 0 | 30.63 | 6.84 | 0.1 | 0 | 5.06 | -23.45 | 16.52 | -28.35 | 10.35 | 0.98 | 0.23 | -4.17 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -1.76 | 0 | -1.76 | 0 | -0.76 | 0 | -2.52 | 0 | 0.00 | 0 |
| 2017 (4) | 2.8 | -6.67 | 12.53 | 30.52 | 0 | 0 | 0 | 0 | 28.67 | -2.35 | -1.1 | 0 | 6.61 | 1.69 | 23.06 | 4.14 | 10.25 | 19.19 | 0.24 | -7.69 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -2.14 | 0 | -2.14 | 0 | -0.66 | 0 | -2.8 | 0 | 0.00 | 0 |
| 2016 (3) | 3.0 | 61.29 | 9.6 | -31.72 | 0 | 0 | 0 | 0 | 29.36 | -15.83 | 0.21 | -89.06 | 6.5 | -24.59 | 22.14 | -10.42 | 8.6 | -0.69 | 0.26 | -7.14 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -1.03 | 0 | -1.03 | 0 | -0.14 | 0 | -1.17 | 0 | 0.00 | 0 |
| 2015 (2) | 1.86 | 53.72 | 14.06 | -16.95 | 0 | 0 | 0 | 0 | 34.88 | -9.05 | 1.92 | 0 | 8.62 | -5.9 | 24.71 | 3.47 | 8.66 | -34.54 | 0.28 | -6.67 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -1.17 | 0 | -1.17 | 0 | 0.19 | 35.71 | -0.98 | 0 | 0.00 | 0 |
| 2014 (1) | 1.21 | -53.46 | 16.93 | 39.57 | 0 | 0 | 0 | 0 | 38.35 | 12.3 | -1.9 | 0 | 9.16 | 4.57 | 23.89 | -6.89 | 13.23 | 28.07 | 0.3 | 0.0 | 1.3 | 0.0 | 0 | 0 | 19.41 | 0.0 | 0 | 0 | 0 | 0 | -3.06 | 0 | -3.06 | 0 | 0.14 | 0 | -2.92 | 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) | 8.37 | 29.97 | 372.88 | 10.83 | 27.41 | 61.4 | 0 | 0 | 0 | 0 | 0 | 0 | 12.0 | 6.29 | 21.58 | 0.8 | 766.67 | 122.22 | 11.64 | 28.48 | 38.41 | 25.57 | 22.47 | 15.51 | 9.71 | -1.82 | -14.15 | 0.31 | -3.12 | -20.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0.08 | 0.0 | 0 | 0.01 | 0.0 | 0 | 0.96 | 500.0 | 442.86 | 1.05 | 320.0 | 475.0 | -0.54 | 1.82 | -10.2 | 0.42 | 207.69 | 154.55 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.44 | 60.2 | 310.19 | 8.5 | 100.47 | 36.44 | 0 | 0 | 0 | 0 | 0 | 0 | 11.29 | 11.67 | 10.04 | -0.12 | -144.44 | -119.35 | 9.06 | -1.41 | 22.93 | 20.88 | -3.75 | 9.16 | 9.89 | -10.25 | -19.07 | 0.32 | -5.88 | -20.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0.08 | 0 | 0 | 0.01 | 0 | 0 | 0.16 | -85.32 | 125.0 | 0.25 | -77.06 | 139.06 | -0.55 | 0.0 | 5.17 | -0.39 | -172.22 | 68.03 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.02 | 204.55 | 154.43 | 4.24 | -10.55 | -44.94 | 0 | 0 | 0 | 0 | 0 | 0 | 10.11 | -16.58 | 13.85 | 0.27 | -75.68 | 58.82 | 9.19 | -4.87 | 32.61 | 21.69 | -7.63 | 17.3 | 11.02 | -2.56 | -17.39 | 0.34 | -5.56 | -19.05 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.09 | 34.57 | 186.51 | 1.09 | 34.57 | 186.51 | -0.55 | 11.29 | 11.29 | 0.54 | 184.21 | 128.72 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.32 | -25.42 | -38.6 | 4.74 | -29.36 | -45.64 | 0 | 0 | 0 | 0 | 0 | 0 | 12.12 | 22.8 | 34.97 | 1.11 | 208.33 | 65.67 | 9.66 | 14.86 | 65.13 | 23.49 | 6.09 | 49.23 | 11.31 | 0.0 | -12.26 | 0.36 | -7.69 | -18.18 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | 389.29 | 156.64 | 0.81 | 389.29 | 156.64 | -0.62 | -26.53 | -1.64 | 0.19 | 124.68 | 109.31 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.77 | 12.74 | 5.36 | 6.71 | 7.7 | -29.52 | 0 | 0 | 0 | 0 | 0 | 0 | 9.87 | -3.8 | -5.19 | 0.36 | -41.94 | 167.92 | 8.41 | 14.11 | 17.13 | 22.14 | 15.73 | 18.33 | 11.31 | -7.45 | -16.28 | 0.39 | -2.5 | -17.02 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.28 | 56.25 | 86.85 | -0.28 | 56.25 | 86.85 | -0.49 | 15.52 | -4.26 | -0.77 | 36.89 | 70.38 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.57 | -0.63 | -54.09 | 6.23 | -19.09 | -24.58 | 0 | 0 | 0 | 0 | 0 | 0 | 10.26 | 15.54 | 11.52 | 0.62 | 264.71 | 1650.0 | 7.37 | 6.35 | 61.62 | 19.13 | 3.42 | 49.46 | 12.22 | -8.4 | -8.87 | 0.4 | -4.76 | -16.67 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.64 | 49.21 | 60.0 | -0.64 | 49.21 | 60.0 | -0.58 | 6.45 | 21.62 | -1.22 | 35.11 | 47.86 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.58 | -26.51 | -52.41 | 7.7 | -11.7 | -19.54 | 0 | 0 | 0 | 0 | 0 | 0 | 8.88 | -1.11 | 3.5 | 0.17 | -74.63 | 112.5 | 6.93 | 18.46 | 3.74 | 18.49 | 17.51 | -4.81 | 13.34 | 3.49 | 2.07 | 0.42 | -4.55 | -16.0 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.26 | 11.89 | 19.23 | -1.26 | 11.89 | 19.23 | -0.62 | -1.64 | 32.61 | -1.88 | 7.84 | 24.19 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.15 | 27.98 | -26.62 | 8.72 | -8.4 | 2.83 | 0 | 0 | 0 | 0 | 0 | 0 | 8.98 | -13.74 | -11.87 | 0.67 | 226.42 | 131.03 | 5.85 | -18.52 | 3.54 | 15.74 | -15.87 | -10.64 | 12.89 | -4.59 | 15.71 | 0.44 | -6.38 | -12.0 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.43 | 32.86 | 13.33 | -1.43 | 32.86 | 13.33 | -0.61 | -29.79 | 40.2 | -2.04 | 21.54 | 23.6 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.68 | -50.88 | -11.58 | 9.52 | 15.25 | 6.73 | 0 | 0 | 0 | 0 | 0 | 0 | 10.41 | 13.15 | 35.9 | -0.53 | -1225.0 | -340.91 | 7.18 | 57.46 | 30.31 | 18.71 | 46.17 | -1.1 | 13.51 | 0.75 | 8.86 | 0.47 | -2.08 | -9.62 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.13 | -33.12 | -9.79 | -2.13 | -33.12 | -9.79 | -0.47 | 36.49 | 51.55 | -2.6 | -11.11 | 10.65 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.42 | 3.01 | -2.56 | 8.26 | -13.69 | 2.1 | 0 | 0 | 0 | 0 | 0 | 0 | 9.2 | 7.23 | 15.72 | -0.04 | -150.0 | -110.26 | 4.56 | -31.74 | 3.4 | 12.80 | -34.13 | -18.92 | 13.41 | 2.6 | 25.21 | 0.48 | -4.0 | 152.63 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.6 | -2.56 | 25.58 | -1.6 | -2.56 | 25.58 | -0.74 | 19.57 | 23.71 | -2.34 | 5.65 | 25.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.32 | 13.31 | 61.95 | 9.57 | 12.85 | 66.43 | 0 | 0 | 0 | 0 | 0 | 0 | 8.58 | -15.8 | 36.62 | 0.08 | -72.41 | 60.0 | 6.68 | 18.23 | 44.9 | 19.43 | 10.32 | 13.46 | 13.07 | 17.32 | 38.31 | 0.5 | 0.0 | 150.0 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.56 | 5.45 | 38.58 | -1.56 | 5.45 | 38.58 | -0.92 | 9.8 | -4.55 | -2.48 | 7.12 | 27.49 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.93 | 54.21 | 106.34 | 8.48 | -4.93 | 25.26 | 0 | 0 | 0 | 0 | 0 | 0 | 10.19 | 33.03 | 40.75 | 0.29 | 31.82 | 825.0 | 5.65 | 2.54 | 0.0 | 17.61 | -6.89 | -16.37 | 11.14 | -10.23 | 24.05 | 0.5 | -3.85 | 163.16 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.65 | 14.95 | 36.29 | -1.65 | 14.95 | 36.29 | -1.02 | -5.15 | -9.68 | -2.67 | 8.25 | 24.15 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.9 | -45.87 | 69.64 | 8.92 | 10.26 | 62.48 | 0 | 0 | 0 | 0 | 0 | 0 | 7.66 | -3.65 | 18.39 | 0.22 | -43.59 | 175.0 | 5.51 | 24.94 | 55.65 | 18.92 | 19.84 | 56.93 | 12.41 | 15.87 | 25.99 | 0.52 | 173.68 | 160.0 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.94 | 9.77 | 23.92 | -1.94 | 9.77 | 23.92 | -0.97 | 0.0 | -22.78 | -2.91 | 6.73 | 12.87 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.51 | 71.22 | 10.38 | 8.09 | 40.7 | 16.4 | 0 | 0 | 0 | 0 | 0 | 0 | 7.95 | 26.59 | 14.72 | 0.39 | 680.0 | 160.0 | 4.41 | -4.34 | 20.49 | 15.78 | -7.83 | 0 | 10.71 | 13.33 | 8.95 | 0.19 | -5.0 | -9.52 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.15 | 15.35 | 18.25 | -2.15 | 15.35 | 18.25 | -0.97 | -10.23 | -44.78 | -3.12 | 8.77 | 5.45 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.05 | 44.37 | 13.89 | 5.75 | -15.07 | -24.14 | 0 | 0 | 0 | 0 | 0 | 0 | 6.28 | -13.26 | 1.45 | 0.05 | 225.0 | 127.78 | 4.61 | -18.41 | -2.95 | 17.12 | -18.68 | 0 | 9.45 | 5.23 | -10.17 | 0.2 | 5.26 | -4.76 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.54 | 1.93 | 8.96 | -2.54 | 1.93 | 8.96 | -0.88 | 5.38 | -46.67 | -3.42 | 2.84 | -0.88 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.42 | 26.79 | -21.55 | 6.77 | 23.32 | 6.45 | 0 | 0 | 0 | 0 | 0 | 0 | 7.24 | 11.9 | -25.97 | -0.04 | -150.0 | 84.62 | 5.65 | 59.6 | 52.7 | 21.06 | 74.71 | 0 | 8.98 | -8.83 | -17.77 | 0.19 | -5.0 | -13.64 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.59 | -1.57 | 0.77 | -2.59 | -1.57 | 0.77 | -0.93 | -17.72 | -50.0 | -3.52 | -5.39 | -8.98 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.12 | -64.78 | 0.0 | 5.49 | -21.01 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.47 | -6.64 | 0.0 | 0.08 | -46.67 | 0.0 | 3.54 | -3.28 | 0.0 | 12.05 | 0 | 0.0 | 9.85 | 0.2 | 0.0 | 0.2 | -4.76 | 0.0 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 19.41 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.55 | 3.04 | 0.0 | -2.55 | 3.04 | 0.0 | -0.79 | -17.91 | 0.0 | -3.34 | -1.21 | 0.0 | 0.00 | 0 | 0.0 |
