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) | 4.74 | 16.75 | 15.17 | -15.63 | 2.74 | 356.67 | 0 | 0 | 50.15 | -26.56 | -9.81 | 0 | 1.33 | -8.28 | 2.65 | 24.9 | 11.37 | 2.99 | 46.36 | -3.68 | 40.38 | 73.23 | 0 | 0 | 53.07 | 0.0 | 0 | 0 | 0 | 0 | -9.69 | 0 | -9.69 | 0 | 0.03 | -25.0 | -9.66 | 0 | 0.00 | 0 |
| 2022 (9) | 4.06 | 61.75 | 17.98 | -29.96 | 0.6 | -86.08 | 0 | 0 | 68.29 | -2.71 | -6.95 | 0 | 1.45 | -69.47 | 2.12 | -68.62 | 11.04 | -40.36 | 48.13 | -5.09 | 23.31 | 8.27 | 0 | 0 | 53.07 | 0.0 | 0 | 0 | 0 | 0 | -6.77 | 0 | -6.77 | 0 | 0.04 | 0 | -6.73 | 0 | 0.00 | 0 |
| 2021 (8) | 2.51 | 20.1 | 25.67 | 15.32 | 4.31 | 87.39 | 0 | 0 | 70.19 | 25.56 | 0.13 | 0 | 4.75 | 146.11 | 6.77 | 96.01 | 18.51 | 37.01 | 50.71 | -3.04 | 21.53 | -16.62 | 0 | 0 | 53.07 | 0.0 | 0 | 0 | 0 | 0 | 0.03 | 0 | 0.03 | 0 | -0.01 | 0 | 0.02 | 0 | 0.00 | 0 |
| 2020 (7) | 2.09 | -54.37 | 22.26 | 12.59 | 2.3 | 303.51 | 0 | 0 | 55.9 | -14.7 | -4.7 | 0 | 1.93 | 171.83 | 3.45 | 218.66 | 13.51 | -13.84 | 52.3 | 409.75 | 25.82 | -81.74 | 0 | 0 | 53.07 | 0.0 | 0 | 0 | 0 | 0 | -31.64 | 0 | -31.64 | 0 | -0.04 | 0 | -31.68 | 0 | 0.00 | 0 |
| 2019 (6) | 4.58 | 44.94 | 19.77 | -23.67 | 0.57 | -87.64 | 0 | 0 | 65.53 | -25.04 | -6.42 | 0 | 0.71 | -71.02 | 1.08 | -61.34 | 15.68 | -12.6 | 10.26 | 1.68 | 141.42 | 35.43 | 0.13 | 62.5 | 53.07 | 0.0 | 0 | 0 | 0 | 0 | -26.98 | 0 | -26.98 | 0 | -0.01 | 0 | -26.99 | 0 | 0.57 | 31.02 |
| 2018 (5) | 3.16 | 11.27 | 25.9 | -21.54 | 4.61 | 40.12 | 0 | 0 | 87.42 | 9.37 | 0.15 | 0 | 2.45 | -30.99 | 2.80 | -36.9 | 17.94 | 17.49 | 10.09 | -2.13 | 104.42 | 1.82 | 0.08 | 0.0 | 53.07 | 0.0 | 0 | 0 | 0 | 0 | -20.78 | 0 | -20.78 | 0 | 0.02 | 0 | -20.76 | 0 | 0.43 | 139930.78 |
| 2017 (4) | 2.84 | -42.39 | 33.01 | 72.11 | 3.29 | 149.24 | 0 | 0 | 79.93 | 9.9 | -1.84 | 0 | 3.55 | 96.13 | 4.44 | 78.47 | 15.27 | 68.17 | 10.31 | -2.64 | 102.55 | 10.52 | 0.08 | 0.0 | 53.07 | -15.86 | 0 | 0 | 0 | 0 | -20.87 | 0 | -20.87 | 0 | -0.04 | 0 | -20.91 | 0 | 0.00 | 6.06 |
| 2016 (3) | 4.93 | -2.57 | 19.18 | 47.77 | 1.32 | 0 | 0 | 0 | 72.73 | -3.08 | -2.56 | 0 | 1.81 | 32.12 | 2.49 | 36.31 | 9.08 | -9.02 | 10.59 | -2.31 | 92.79 | 11.38 | 0.08 | 0 | 63.07 | 0.0 | 0 | 0 | 0 | 0 | -29.0 | 0 | -29.0 | 0 | 0.03 | -40.0 | -28.97 | 0 | 0.00 | -46.0 |
| 2015 (2) | 5.06 | -12.31 | 12.98 | 1.88 | 0 | 0 | 0 | 0 | 75.04 | 3.76 | -4.97 | 0 | 1.37 | 92.96 | 1.83 | 85.96 | 9.98 | -27.89 | 10.84 | 0.93 | 83.31 | 23.22 | 0 | 0 | 63.07 | 0.0 | 0 | 0 | 0 | 0 | -26.32 | 0 | -26.32 | 0 | 0.05 | 150.0 | -26.27 | 0 | 0.00 | 0 |
| 2014 (1) | 5.77 | 44.97 | 12.74 | -54.61 | 7.58 | -34.88 | 0 | 0 | 72.32 | 19.79 | -6.22 | 0 | 0.71 | -38.79 | 0.98 | -48.91 | 13.84 | 31.31 | 10.74 | 33.92 | 67.61 | 83.37 | 0 | 0 | 63.07 | 0.0 | 0 | 0 | 0 | 0 | -21.12 | 0 | -21.12 | 0 | 0.02 | 0 | -21.1 | 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) | 2.46 | -10.22 | -16.61 | 24.86 | 21.27 | 59.05 | 3.95 | 17.91 | 74.01 | 0 | 0 | 0 | 19.37 | 2.87 | 77.71 | -2.97 | -1.37 | -22.22 | 2.0 | -13.42 | 36.05 | 3.10 | -24.77 | 7.36 | 14.01 | -0.71 | 0.57 | 45.02 | -0.97 | -3.22 | 39.24 | -4.34 | 6.2 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.15 | -57.34 | -17.77 | -8.15 | -57.34 | -17.77 | 0.05 | -44.44 | -50.0 | -8.1 | -59.14 | -18.77 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.74 | -34.76 | -10.75 | 20.5 | 12.45 | 69.42 | 3.35 | 0.3 | 100.6 | 0 | 0 | 0 | 18.83 | 32.33 | 41.15 | -2.93 | -30.22 | 3.62 | 2.31 | 11.06 | 55.03 | 4.11 | 0.2 | 50.26 | 14.11 | 1.73 | 27.12 | 45.46 | -1.47 | -3.6 | 41.02 | 4.64 | 7.55 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.18 | 56.62 | -15.37 | -5.18 | 56.62 | -15.37 | 0.09 | 28.57 | 80.0 | -5.09 | 57.12 | -14.64 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.2 | -11.39 | 8.81 | 18.23 | 20.17 | -19.48 | 3.34 | 21.9 | 178.33 | 0 | 0 | 0 | 14.23 | 16.74 | 3.72 | -2.25 | 22.15 | -55.17 | 2.08 | 56.39 | 131.11 | 4.11 | 54.82 | 189.14 | 13.87 | 21.99 | 1.54 | 46.14 | -0.47 | -3.29 | 39.2 | -2.92 | 72.61 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.94 | -23.22 | -45.26 | -11.94 | -23.22 | -45.26 | 0.07 | 133.33 | 133.33 | -11.87 | -22.88 | -44.93 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.74 | 60.68 | 16.75 | 15.17 | -2.94 | -15.63 | 2.74 | 20.7 | 356.67 | 0 | 0 | 0 | 12.19 | 11.83 | -6.45 | -2.89 | -18.93 | -17.0 | 1.33 | -9.52 | -8.28 | 2.65 | -8.01 | 24.9 | 11.37 | -18.38 | 2.99 | 46.36 | -0.34 | -3.68 | 40.38 | 9.28 | 73.23 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -9.69 | -40.03 | -43.13 | -9.69 | -40.03 | -43.13 | 0.03 | -70.0 | -25.0 | -9.66 | -41.64 | -43.54 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.95 | -3.91 | -41.7 | 15.63 | 29.17 | -33.29 | 2.27 | 35.93 | 278.33 | 0 | 0 | 0 | 10.9 | -18.29 | -23.94 | -2.43 | 20.07 | 11.64 | 1.47 | -1.34 | -34.96 | 2.88 | 5.29 | -8.68 | 13.93 | 25.5 | -19.34 | 46.52 | -1.36 | -3.9 | 36.95 | -3.12 | 58.58 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.92 | -54.12 | -55.51 | -6.92 | -54.12 | -55.86 | 0.1 | 100.0 | 11.11 | -6.82 | -53.6 | -56.42 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.07 | -20.47 | -25.49 | 12.1 | -46.55 | -48.07 | 1.67 | 39.17 | -66.8 | 0 | 0 | 0 | 13.34 | -2.77 | -40.18 | -3.04 | -109.66 | -128.57 | 1.49 | 65.56 | -60.37 | 2.74 | 92.81 | -44.03 | 11.1 | -18.74 | -33.05 | 47.16 | -1.15 | -3.99 | 38.14 | 67.94 | 104.39 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.49 | 45.38 | -164.12 | -4.49 | 45.38 | -164.12 | 0.05 | 66.67 | 66.67 | -4.44 | 45.79 | -165.87 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.86 | -4.93 | -16.09 | 22.64 | 25.92 | 12.64 | 1.2 | 100.0 | -76.1 | 0 | 0 | 0 | 13.72 | 5.3 | -26.36 | -1.45 | 41.3 | -262.5 | 0.9 | -37.93 | -56.1 | 1.42 | -33.12 | -50.06 | 13.66 | 23.73 | -21.31 | 47.71 | -0.87 | -5.39 | 22.71 | -2.57 | 21.7 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.22 | -21.42 | -2121.62 | -8.22 | -21.42 | -2121.62 | 0.03 | -25.0 | 0.0 | -8.19 | -21.69 | -2308.82 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.06 | -19.76 | 61.75 | 17.98 | -23.26 | -29.96 | 0.6 | 0.0 | -86.08 | 0 | 0 | 0 | 13.03 | -9.07 | -20.21 | -2.47 | 10.18 | -973.91 | 1.45 | -35.84 | -69.47 | 2.12 | -32.74 | -68.62 | 11.04 | -36.07 | -40.36 | 48.13 | -0.58 | -5.09 | 23.31 | 0.04 | 8.27 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.77 | -52.13 | -22666.67 | -6.77 | -52.48 | -22666.67 | 0.04 | -55.56 | 500.0 | -6.73 | -54.36 | -33750.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.06 | 22.82 | 36.76 | 23.43 | 0.56 | -7.61 | 0.6 | -88.07 | -86.08 | 0 | 0 | 0 | 14.33 | -35.74 | -26.89 | -2.75 | -106.77 | -2850.0 | 2.26 | -39.89 | -54.53 | 3.16 | -35.47 | -56.46 | 17.27 | 4.16 | -7.15 | 48.41 | -1.45 | -5.69 | 23.3 | 24.87 | 8.22 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.45 | -161.76 | -1302.7 | -4.44 | -161.18 | -1300.0 | 0.09 | 200.0 | 325.0 | -4.36 | -161.08 | -1421.21 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.12 | -10.43 | 42.56 | 23.3 | 15.92 | 23.02 | 5.03 | 0.2 | 52.42 | 0 | 0 | 0 | 22.3 | 19.7 | 27.14 | -1.33 | -232.5 | -1762.5 | 3.76 | 83.41 | 59.32 | 4.89 | 72.06 | 29.14 | 16.58 | -4.49 | 29.53 | 49.12 | -2.6 | -6.15 | 18.66 | 0.0 | -21.2 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.7 | -359.46 | 94.58 | -1.7 | -359.46 | 94.58 | 0.03 | 0.0 | 400.0 | -1.67 | -391.18 | 94.68 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.6 | 83.27 | 95.74 | 20.1 | -21.7 | -12.3 | 5.02 | 16.47 | 52.12 | 0 | 0 | 0 | 18.63 | 14.08 | 11.36 | -0.4 | -73.91 | -322.22 | 2.05 | -56.84 | 0.0 | 2.84 | -57.98 | -20.03 | 17.36 | -6.21 | 15.27 | 50.43 | -0.55 | -4.03 | 18.66 | -13.33 | -21.17 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.37 | -1333.33 | 98.82 | -0.37 | -1333.33 | 98.82 | 0.03 | 400.0 | 175.0 | -0.34 | -1800.0 | 98.92 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.51 | -32.16 | 20.1 | 25.67 | 1.22 | 15.32 | 4.31 | 0.0 | 87.39 | 0 | 0 | 0 | 16.33 | -16.68 | 11.32 | -0.23 | -330.0 | 65.67 | 4.75 | -4.43 | 146.11 | 6.77 | -6.69 | 95.94 | 18.51 | -0.48 | 37.01 | 50.71 | -1.21 | -3.04 | 21.53 | 0.0 | -16.62 | 0 | 0 | 0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -91.89 | 100.09 | 0.03 | -91.89 | 100.09 | -0.01 | 75.0 | 75.0 | 0.02 | -93.94 | 100.06 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.7 | 28.03 | 19.74 | 25.36 | 33.9 | 5.84 | 4.31 | 30.61 | 87.39 | 0 | 0 | 0 | 19.6 | 11.74 | 46.71 | 0.1 | 25.0 | 110.53 | 4.97 | 110.59 | 184.0 | 7.25 | 91.42 | 126.78 | 18.6 | 45.31 | 28.36 | 51.33 | -1.93 | 66.28 | 21.53 | -9.08 | -77.35 | 0 | 0 | -100.0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.37 | 101.18 | 101.19 | 0.37 | 101.18 | 101.19 | -0.04 | -300.0 | 33.33 | 0.33 | 101.05 | 101.06 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 2.89 | 22.98 | -11.08 | 18.94 | -17.36 | -9.81 | 3.3 | 0.0 | 130.77 | 0 | 0 | 0 | 17.54 | 4.84 | 35.97 | 0.08 | -55.56 | 106.78 | 2.36 | 15.12 | 76.12 | 3.79 | 6.55 | 0 | 12.8 | -15.01 | -3.03 | 52.34 | -0.4 | 69.33 | 23.68 | 0.04 | -74.04 | 0 | 0 | -100.0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -31.38 | 0.25 | -4.39 | -31.38 | 0.25 | -4.39 | -0.01 | 75.0 | 75.0 | -31.39 | 0.35 | -4.29 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 2.35 | 12.44 | -25.4 | 22.92 | 2.96 | 16.11 | 3.3 | 43.48 | 130.77 | 0 | 0 | 0 | 16.73 | 14.04 | 11.83 | 0.18 | 126.87 | 109.52 | 2.05 | 6.22 | 162.82 | 3.56 | 2.96 | 0 | 15.06 | 11.47 | 16.93 | 52.55 | 0.48 | 69.13 | 23.67 | -8.33 | -72.66 | 0 | 0 | -100.0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -31.46 | 0.57 | -8.97 | -31.46 | 0.57 | -8.97 | -0.04 | 0.0 | -100.0 | -31.5 | 0.57 | -9.03 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 2.09 | -32.36 | -54.37 | 22.26 | -7.1 | 12.59 | 2.3 | 0.0 | 303.51 | 0 | 0 | 0 | 14.67 | 9.81 | 8.59 | -0.67 | 29.47 | 66.67 | 1.93 | 10.29 | 171.83 | 3.45 | 8.0 | 0 | 13.51 | -6.76 | -13.84 | 52.3 | 69.42 | 409.75 | 25.82 | -72.84 | -81.74 | 0 | -100.0 | -100.0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -31.64 | -2.03 | -17.27 | -31.64 | -2.03 | -17.27 | -0.04 | 33.33 | -300.0 | -31.68 | -1.96 | -17.38 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 3.09 | -4.92 | 0.0 | 23.96 | 14.1 | 0.0 | 2.3 | 60.84 | 0.0 | 0 | 0 | 0.0 | 13.36 | 3.57 | 0.0 | -0.95 | 19.49 | 0.0 | 1.75 | 30.6 | 0.0 | 3.20 | 0 | 0.0 | 14.49 | 9.77 | 0.0 | 30.87 | -0.13 | 0.0 | 95.05 | 4.21 | 0.0 | 0.18 | 20.0 | 0.0 | 53.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -31.01 | -3.16 | 0.0 | -31.01 | -3.16 | 0.0 | -0.06 | -50.0 | 0.0 | -31.07 | -3.22 | 0.0 | 0.30 | 13.2 | 0.0 |
