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) | 1.56 | -14.75 | 0 | 0 | 0 | 0 | 0 | 0 | 4.76 | -16.64 | 3.5 | 22.38 | 1.09 | 34.57 | 22.90 | 61.42 | 2.09 | -20.53 | 18.5 | 18.89 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 4.0 | 7.82 | 2.75 | 0.0 | 5.43 | 46.36 | 12.18 | 19.65 | 1.17 | 116.67 | 6.6 | 55.29 | 0.00 | 0 |
| 2022 (9) | 1.83 | -21.12 | 0 | 0 | 0 | 0 | 0 | 0 | 5.71 | -8.64 | 2.86 | 82.17 | 0.81 | -44.52 | 14.19 | -39.27 | 2.63 | 0.77 | 15.56 | 20.71 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.71 | 4.51 | 2.75 | 0.0 | 3.71 | 58.55 | 10.18 | 17.82 | 0.54 | 12.5 | 4.25 | 50.71 | 0.00 | 0 |
| 2021 (8) | 2.32 | -53.41 | 0 | 0 | 0 | 0 | 0 | 0 | 6.25 | 31.3 | 1.57 | 72.53 | 1.46 | 41.75 | 23.36 | 7.95 | 2.61 | 71.71 | 12.89 | 5.4 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.55 | 2.6 | 2.75 | 0.0 | 2.34 | 27.87 | 8.64 | 7.46 | 0.48 | 118.18 | 2.82 | 37.56 | 0.00 | 0 |
| 2020 (7) | 4.98 | -15.59 | 0 | 0 | 0 | 0 | 0 | 0 | 4.76 | -19.73 | 0.91 | -5.21 | 1.03 | -0.96 | 21.64 | 23.38 | 1.52 | 12.59 | 12.23 | 4.62 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.46 | 2.67 | 2.75 | 0.0 | 1.83 | -2.14 | 8.04 | 0.63 | 0.22 | 0 | 2.05 | 15.82 | 0.00 | 0 |
| 2019 (6) | 5.9 | -3.59 | 0 | 0 | 0 | 0 | 0 | 0 | 5.93 | -11.76 | 0.96 | -16.52 | 1.04 | -1.89 | 17.54 | 11.18 | 1.35 | -23.73 | 11.69 | 4.47 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.37 | 3.69 | 2.75 | 0.0 | 1.87 | -10.95 | 7.99 | -1.36 | -0.1 | 0 | 1.77 | -12.38 | 0.00 | 0 |
| 2018 (5) | 6.12 | 2.34 | 0 | 0 | 0 | 0 | 0 | 0 | 6.72 | 1.2 | 1.15 | 57.53 | 1.06 | -32.05 | 15.77 | -32.86 | 1.77 | 14.19 | 11.19 | 6.27 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.25 | 2.2 | 2.75 | 0.0 | 2.1 | 40.0 | 8.1 | 9.02 | -0.08 | 0 | 2.02 | 28.66 | 0.00 | 0 |
| 2017 (4) | 5.98 | -5.53 | 0 | 0 | 0 | 0 | 0 | 0 | 6.64 | 6.75 | 0.73 | -26.26 | 1.56 | 4.0 | 23.49 | -2.58 | 1.55 | 5.44 | 10.53 | 0.1 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.18 | 3.25 | 2.75 | 0.0 | 1.5 | -13.79 | 7.43 | -1.85 | 0.07 | 75.0 | 1.57 | -11.8 | 0.00 | 0 |
| 2016 (3) | 6.33 | -17.36 | 0 | 0 | 0 | 0 | 0 | 0 | 6.22 | -5.61 | 0.99 | 41.43 | 1.5 | 45.63 | 24.12 | 54.29 | 1.47 | 13.08 | 10.52 | 20.37 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.08 | 2.33 | 2.75 | 0.0 | 1.74 | 18.37 | 7.57 | 4.7 | 0.04 | -20.0 | 1.78 | 17.11 | 0.00 | 0 |
| 2015 (2) | 7.66 | 1.32 | 0 | 0 | 0 | 0 | 0 | 0 | 6.59 | -12.02 | 0.7 | -23.91 | 1.03 | -34.81 | 15.63 | -25.91 | 1.3 | -13.33 | 8.74 | 1.98 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.01 | 3.08 | 2.75 | 0.0 | 1.47 | -14.04 | 7.23 | -2.03 | 0.05 | -28.57 | 1.52 | -14.61 | 0.00 | 0 |
| 2014 (1) | 7.56 | -0.79 | 0 | 0 | 0 | 0 | 0 | 0 | 7.49 | 13.48 | 0.92 | 21.05 | 1.58 | 17.04 | 21.09 | 3.13 | 1.5 | -5.66 | 8.57 | 2.76 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 2.92 | 2.82 | 2.75 | -1.08 | 1.71 | 8.23 | 7.38 | 2.5 | 0.07 | -12.5 | 1.78 | 7.23 | 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) | 1.31 | 23.58 | 4.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.05 | -31.37 | -11.76 | 0.47 | -86.18 | -58.77 | 0.9 | -26.23 | -10.0 | 17.82 | -24.18 | -19.98 | 2.46 | 13.36 | 11.31 | 18.14 | 3.3 | 0.83 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 4.35 | 0.0 | 8.75 | 2.75 | 0.0 | 0.0 | 7.45 | 6.73 | 52.35 | 14.54 | 3.27 | 24.91 | 2.59 | 1.57 | 151.46 | 10.04 | 5.35 | 69.59 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.06 | -25.35 | -43.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.53 | 30.77 | 45.71 | 3.4 | 448.39 | 265.59 | 1.22 | 11.93 | 52.5 | 23.51 | 1.58 | 38.4 | 2.17 | 6.9 | -6.06 | 17.56 | 3.84 | 5.34 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 4.35 | 8.75 | 8.75 | 2.75 | 0.0 | 0.0 | 6.98 | 15.37 | 86.13 | 14.08 | 10.09 | 34.1 | 2.55 | 117.95 | 162.89 | 9.53 | 31.99 | 101.91 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.42 | -8.97 | -24.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.17 | -10.0 | -4.88 | 0.62 | 16.98 | -31.11 | 1.09 | 0.0 | 23.86 | 23.14 | 1.27 | 40.43 | 2.03 | -2.87 | -11.74 | 16.91 | -8.59 | 1.81 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 4.0 | 0.0 | 7.82 | 2.75 | 0.0 | 0.0 | 6.05 | 11.42 | 31.24 | 12.79 | 5.01 | 15.43 | 1.17 | 0.0 | 88.71 | 7.22 | 9.39 | 38.05 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.56 | 24.8 | -14.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.3 | 9.24 | 27.45 | 0.53 | -53.51 | -32.05 | 1.09 | 9.0 | 34.57 | 22.85 | 2.6 | 61.37 | 2.09 | -5.43 | -20.53 | 18.5 | 2.83 | 18.89 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 4.0 | 0.0 | 7.82 | 2.75 | 0.0 | 0.0 | 5.43 | 11.04 | 46.36 | 12.18 | 4.64 | 19.65 | 1.17 | 13.59 | 116.67 | 6.6 | 11.49 | 55.29 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.25 | -33.86 | -25.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.19 | 13.33 | -15.6 | 1.14 | 22.58 | -1.72 | 1.0 | 25.0 | 7.53 | 22.27 | 31.12 | 54.94 | 2.21 | -4.33 | -28.01 | 17.99 | 7.92 | 24.33 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 4.0 | 0.0 | 7.82 | 2.75 | 0.0 | 0.0 | 4.89 | 30.4 | 64.09 | 11.64 | 10.86 | 23.31 | 1.03 | 6.19 | 119.15 | 5.92 | 25.42 | 71.59 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.89 | 1.07 | 15.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.05 | -14.63 | -37.5 | 0.93 | 3.33 | 97.87 | 0.8 | -9.09 | -36.0 | 16.99 | 3.07 | -9.77 | 2.31 | 0.43 | -24.76 | 16.67 | 0.36 | 24.68 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 4.0 | 7.82 | 7.82 | 2.75 | 0.0 | 0.0 | 3.75 | -18.66 | 106.04 | 10.5 | -5.23 | 26.81 | 0.97 | 56.45 | 102.08 | 4.72 | -9.75 | 105.22 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.87 | 2.19 | 8.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.23 | 20.59 | -23.6 | 0.9 | 15.38 | 100.0 | 0.88 | 8.64 | -34.33 | 16.48 | 16.37 | -19.82 | 2.3 | -12.55 | -5.74 | 16.61 | 6.75 | 24.33 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.71 | 0.0 | 4.51 | 2.75 | 0.0 | 0.0 | 4.61 | 24.26 | 65.23 | 11.08 | 8.84 | 21.76 | 0.62 | 14.81 | 21.57 | 5.23 | 23.06 | 58.48 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.83 | 9.58 | -21.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | -27.66 | -42.37 | 0.78 | -32.76 | 100.0 | 0.81 | -12.9 | -44.52 | 14.16 | -1.48 | -39.38 | 2.63 | -14.33 | 0.77 | 15.56 | 7.53 | 20.71 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.71 | 0.0 | 4.51 | 2.75 | 0.0 | 0.0 | 3.71 | 24.5 | 58.55 | 10.18 | 7.84 | 17.82 | 0.54 | 14.89 | 12.5 | 4.25 | 23.19 | 50.71 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.67 | 2.45 | -45.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.41 | -16.07 | -10.76 | 1.16 | 146.81 | 176.19 | 0.93 | -25.6 | -34.97 | 14.37 | -23.65 | -42.1 | 3.07 | 0.0 | 46.19 | 14.47 | 8.23 | 15.21 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.71 | 0.0 | 4.51 | 2.75 | 0.0 | 0.0 | 2.98 | 63.74 | 55.21 | 9.44 | 14.01 | 14.7 | 0.47 | -2.08 | 56.67 | 3.45 | 50.0 | 55.41 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.63 | -5.78 | -58.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | 4.35 | 7.69 | 0.47 | 4.44 | 11.9 | 1.25 | -6.72 | -6.02 | 18.83 | -8.4 | -24.98 | 3.07 | 25.82 | 31.76 | 13.37 | 0.07 | 8.52 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.71 | 4.51 | 7.23 | 2.75 | 0.0 | 0.0 | 1.82 | -34.77 | -29.73 | 8.28 | -9.01 | -6.02 | 0.48 | -5.88 | -32.39 | 2.3 | -30.3 | -30.3 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.73 | -25.43 | -59.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.61 | -9.04 | 20.15 | 0.45 | 15.38 | 32.35 | 1.34 | -8.22 | 4.69 | 20.55 | -12.02 | -23.09 | 2.44 | -6.51 | 46.11 | 13.36 | 3.65 | 6.45 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.55 | 0.0 | 2.6 | 2.75 | 0.0 | 0.0 | 2.79 | 19.23 | 28.57 | 9.1 | 5.32 | 8.59 | 0.51 | 6.25 | -23.88 | 3.3 | 17.02 | 16.2 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.32 | -23.93 | -53.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.77 | 12.03 | 38.28 | 0.39 | -7.14 | -23.53 | 1.46 | 2.1 | 41.75 | 23.36 | -5.91 | 7.95 | 2.61 | 24.29 | 71.71 | 12.89 | 2.63 | 5.4 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.55 | 0.0 | 2.6 | 2.75 | 0.0 | 0.0 | 2.34 | 21.88 | 27.87 | 8.64 | 4.98 | 7.46 | 0.48 | 60.0 | 118.18 | 2.82 | 27.03 | 37.56 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.05 | -22.59 | -39.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | 1.28 | 41.07 | 0.42 | 0.0 | 133.33 | 1.43 | 7.52 | 68.24 | 24.83 | -1.07 | 45.75 | 2.1 | -9.87 | 22.81 | 12.56 | 1.95 | 7.72 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.55 | 2.6 | 2.6 | 2.75 | 0.0 | 0.0 | 1.92 | -25.87 | 46.56 | 8.23 | -6.58 | 9.44 | 0.3 | -57.75 | 172.73 | 2.22 | -32.73 | 56.34 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.94 | -7.08 | -27.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.56 | 16.42 | 48.57 | 0.42 | 23.53 | 500.0 | 1.33 | 3.91 | 60.24 | 25.09 | -6.09 | 0 | 2.33 | 39.52 | 30.9 | 12.32 | -1.83 | 7.32 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 2.59 | 19.35 | 129.2 | 8.81 | 5.13 | 20.03 | 0.71 | 5.97 | 294.44 | 3.3 | 16.2 | 151.91 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.24 | -14.86 | -27.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.34 | 4.69 | 2.29 | 0.34 | -33.33 | 126.67 | 1.28 | 24.27 | 33.33 | 26.72 | 23.49 | 0 | 1.67 | 9.87 | 5.03 | 12.55 | 2.62 | 6.36 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.46 | 0.0 | 2.67 | 2.75 | 0.0 | 0.0 | 2.17 | 18.58 | 6.9 | 8.38 | 4.23 | 2.95 | 0.67 | 204.55 | 709.09 | 2.84 | 38.54 | 47.92 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.98 | -1.97 | -15.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.28 | 14.29 | -15.23 | 0.51 | 183.33 | 59.38 | 1.03 | 21.18 | -0.96 | 21.64 | 27.03 | 0 | 1.52 | -11.11 | 12.59 | 12.23 | 4.89 | 4.62 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.46 | 0.0 | 2.67 | 2.75 | 0.0 | 0.0 | 1.83 | 39.69 | -2.14 | 8.04 | 6.91 | 0.63 | 0.22 | 100.0 | 320.0 | 2.05 | 44.37 | 15.82 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.08 | -6.79 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.12 | 6.67 | 0.0 | 0.18 | 157.14 | 0.0 | 0.85 | 2.41 | 0.0 | 17.03 | 0 | 0.0 | 1.71 | -3.93 | 0.0 | 11.66 | 1.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.1 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 1.31 | 15.93 | 0.0 | 7.52 | 2.45 | 0.0 | 0.11 | -38.89 | 0.0 | 1.42 | 8.4 | 0.0 | 0.00 | 0 | 0.0 |
