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) | 0.69 | -20.69 | 8.03 | -27.98 | 0 | 0 | 0 | 0 | 26.46 | -8.6 | -0.09 | 0 | 2.39 | 39.77 | 9.03 | 52.92 | 17.55 | -11.59 | 2.19 | -1.35 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.62 | 51.22 | 2.63 | 0.0 | 0.41 | -81.28 | 3.66 | -30.02 | 20.18 | 401.99 | 20.59 | 231.56 | 0.00 | 0 |
| 2022 (9) | 0.87 | -43.51 | 11.15 | 145.05 | 0 | 0 | 0 | 0 | 28.95 | -10.07 | 1.97 | -53.43 | 1.71 | -46.39 | 5.91 | -40.4 | 19.85 | 15.61 | 2.22 | -1.77 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.41 | 0 | 2.63 | 0.0 | 2.19 | -46.59 | 5.23 | -22.29 | 4.02 | -81.52 | 6.21 | -75.98 | 0.00 | 0 |
| 2021 (8) | 1.54 | 100.0 | 4.55 | 227.34 | 0 | 0 | 0 | 0 | 32.19 | 42.37 | 4.23 | 435.44 | 3.19 | 80.23 | 9.91 | 26.59 | 17.17 | 32.18 | 2.26 | -1.31 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0 | 0 | 2.63 | -59.66 | 4.1 | 0 | 6.73 | 22.14 | 21.75 | 441.04 | 25.85 | 761.67 | 0.00 | 0 |
| 2020 (7) | 0.77 | -79.47 | 1.39 | -64.18 | 0 | 0 | 0 | 0 | 22.61 | -11.16 | 0.79 | 0 | 1.77 | 14.94 | 7.83 | 29.37 | 12.99 | 5.44 | 2.29 | -1.29 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0 | 0 | 6.52 | 0.0 | -1.02 | 0 | 5.51 | 18.75 | 4.02 | 0 | 3.0 | 0 | 0.00 | 0 |
| 2019 (6) | 3.75 | 27.99 | 3.88 | 15.13 | 0 | 0 | 0 | 0 | 25.45 | -18.14 | -0.99 | 0 | 1.54 | -31.86 | 6.05 | -16.76 | 12.32 | -9.28 | 2.32 | -1.28 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0 | 0 | 6.52 | 0.0 | -1.88 | 0 | 4.64 | -18.45 | -3.83 | 0 | -5.71 | 0 | 0.00 | 0 |
| 2018 (5) | 2.93 | 50.26 | 3.37 | 31.64 | 0 | 0 | 0 | 0 | 31.09 | 1.93 | 0.85 | -68.52 | 2.26 | -13.41 | 7.27 | -15.05 | 13.58 | -17.25 | 2.35 | -1.26 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0 | 0 | 6.52 | 0.0 | -0.84 | 0 | 5.69 | 20.81 | -5.39 | 0 | -6.23 | 0 | 0.00 | 0 |
| 2017 (4) | 1.95 | -6.7 | 2.56 | -48.49 | 0 | 0 | 0 | 0 | 30.5 | 21.85 | 2.7 | 0 | 2.61 | 14.47 | 8.56 | -6.06 | 16.41 | 27.21 | 2.38 | -0.83 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0 | 0 | 6.52 | 0.0 | -1.82 | 0 | 4.71 | 134.33 | 0.09 | 0 | -1.73 | 0 | 0.00 | 0 |
| 2016 (3) | 2.09 | 186.3 | 4.97 | -6.93 | 0 | 0 | 0 | 0 | 25.03 | -21.78 | -1.59 | 0 | 2.28 | 9.62 | 9.11 | 40.14 | 12.9 | 2.63 | 2.4 | -1.23 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0 | 0 | 6.52 | 0.0 | -4.51 | 0 | 2.01 | -44.78 | -6.32 | 0 | -10.83 | 0 | 0.00 | 0 |
| 2015 (2) | 0.73 | -38.66 | 5.34 | -39.11 | 0 | 0 | 0 | 0 | 32.0 | -21.72 | -3.41 | 0 | 2.08 | -2.8 | 6.50 | 24.17 | 12.57 | -29.5 | 2.43 | -1.22 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.52 | 33.33 | 6.52 | -1.95 | -3.41 | 0 | 3.64 | -57.13 | -10.89 | 0 | -14.3 | 0 | 0.00 | 0 |
| 2014 (1) | 1.19 | -7.75 | 8.77 | 59.74 | 0 | 0 | 0 | 0 | 40.88 | 8.21 | 1.34 | 378.57 | 2.14 | -17.05 | 5.23 | -23.34 | 17.83 | 30.24 | 2.46 | -8.21 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.39 | 8.33 | 6.65 | 0.0 | 1.45 | -28.22 | 8.49 | -5.98 | -3.97 | 0 | -2.52 | 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) | 1.39 | 98.57 | 195.74 | 5.52 | -23.65 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 7.97 | -10.35 | 18.42 | 2.17 | 309.43 | 193.24 | 2.24 | -20.85 | 7.69 | 7.32 | -24.06 | -10.54 | 19.69 | -1.25 | 4.96 | 2.17 | -0.46 | -1.36 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 3.11 | 227.37 | 326.03 | 6.36 | 51.43 | 59.8 | 44.68 | -19.38 | 137.41 | 47.79 | -15.22 | 144.45 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.7 | 27.27 | -22.22 | 7.23 | -16.22 | -28.56 | 0 | 0 | 0 | 0 | 0 | 0 | 8.89 | 36.56 | 42.7 | 0.53 | 5200.0 | 188.33 | 2.83 | 29.82 | 49.74 | 9.64 | 18.06 | 32.09 | 19.94 | 6.52 | 2.73 | 2.18 | 0.0 | -1.36 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 0.95 | 126.19 | 9600.0 | 4.2 | 14.44 | 29.63 | 55.42 | 47.0 | 131.59 | 56.37 | 47.88 | 135.66 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.55 | -20.29 | -32.93 | 8.63 | 7.47 | -9.44 | 0 | 0 | 0 | 0 | 0 | 0 | 6.51 | -9.96 | 3.66 | 0.01 | 103.7 | -75.0 | 2.18 | -8.79 | 50.34 | 8.16 | -9.57 | 54.57 | 18.72 | 6.67 | -6.31 | 2.18 | -0.46 | -1.8 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.62 | 0.0 | 51.22 | 2.63 | 0.0 | 0.0 | 0.42 | 2.44 | -81.25 | 3.67 | 0.27 | -30.36 | 37.7 | 86.82 | 508.06 | 38.12 | 85.14 | 351.66 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.69 | 46.81 | -20.69 | 8.03 | 24.69 | -27.98 | 0 | 0 | 0 | 0 | 0 | 0 | 7.23 | 7.43 | 16.99 | -0.27 | -136.49 | -217.39 | 2.39 | 14.9 | 39.77 | 9.03 | 10.35 | 52.91 | 17.55 | -6.45 | -11.59 | 2.19 | -0.45 | -1.35 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.62 | 0.0 | 51.22 | 2.63 | 0.0 | 0.0 | 0.41 | -43.84 | -81.28 | 3.66 | -8.04 | -30.02 | 20.18 | 7.23 | 401.99 | 20.59 | 5.32 | 231.56 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.47 | -47.78 | -58.04 | 6.44 | -36.36 | -41.82 | 0 | 0 | 0 | 0 | 0 | 0 | 6.73 | 8.03 | -6.66 | 0.74 | 223.33 | -58.19 | 2.08 | 10.05 | -13.69 | 8.18 | 12.13 | 7.32 | 18.76 | -3.35 | -9.11 | 2.2 | -0.45 | -1.35 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.62 | 0.0 | 51.22 | 2.63 | 0.0 | 0.0 | 0.73 | 7400.0 | -60.11 | 3.98 | 22.84 | -18.28 | 18.82 | -21.35 | 987.86 | 19.55 | -18.27 | 449.16 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.9 | 9.76 | -24.37 | 10.12 | 6.19 | 13.45 | 0 | 0 | 0 | 0 | 0 | 0 | 6.23 | -0.8 | -19.92 | -0.6 | -1600.0 | -400.0 | 1.89 | 30.34 | -22.86 | 7.30 | 38.15 | -2.19 | 19.41 | -2.85 | -7.53 | 2.21 | -0.45 | -1.34 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.62 | 51.22 | 51.22 | 2.63 | 0.0 | 0.0 | -0.01 | -100.45 | -116.67 | 3.24 | -38.52 | 4.52 | 23.93 | 285.97 | 123.85 | 23.92 | 183.41 | 122.51 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.82 | -5.75 | -11.83 | 9.53 | -14.53 | 65.45 | 0 | 0 | 0 | 0 | 0 | 0 | 6.28 | 1.62 | -19.38 | 0.04 | -82.61 | -55.56 | 1.45 | -15.2 | -44.23 | 5.28 | -10.54 | -32.79 | 19.98 | 0.65 | 5.21 | 2.22 | 0.0 | -1.33 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.41 | 0.0 | 0 | 2.63 | 0.0 | 0.0 | 2.24 | 2.28 | -46.54 | 5.27 | 0.76 | -22.73 | 6.2 | 54.23 | -72.54 | 8.44 | 35.91 | -68.47 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.87 | -22.32 | -43.51 | 11.15 | 0.72 | 145.05 | 0 | 0 | 0 | 0 | 0 | 0 | 6.18 | -14.29 | -30.01 | 0.23 | -87.01 | -36.11 | 1.71 | -29.05 | -46.39 | 5.90 | -22.55 | -40.43 | 19.85 | -3.83 | 15.61 | 2.22 | -0.45 | -1.77 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.41 | 0.0 | 0 | 2.63 | 0.0 | 0.0 | 2.19 | 19.67 | -46.59 | 5.23 | 7.39 | -22.29 | 4.02 | 132.37 | -81.52 | 6.21 | 74.44 | -75.98 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.12 | -5.88 | 20.43 | 11.07 | 24.1 | 110.86 | 0 | 0 | 0 | 0 | 0 | 0 | 7.21 | -7.33 | -14.57 | 1.77 | 1575.0 | -11.5 | 2.41 | -1.63 | -14.54 | 7.62 | 2.19 | -20.05 | 20.64 | -1.67 | 19.1 | 2.23 | -0.45 | -1.33 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.41 | 0.0 | 0 | 2.63 | 0.0 | 0.0 | 1.83 | 2950.0 | -52.71 | 4.87 | 57.1 | -25.08 | 1.73 | -83.82 | -92.38 | 3.56 | -66.88 | -86.6 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.19 | 27.96 | 22.68 | 8.92 | 54.86 | 68.94 | 0 | 0 | 0 | 0 | 0 | 0 | 7.78 | -0.13 | -2.99 | -0.12 | -233.33 | -114.81 | 2.45 | -5.77 | -9.59 | 7.46 | -5.08 | -26.63 | 20.99 | 10.53 | 36.92 | 2.24 | -0.44 | -1.32 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0.41 | 0 | 0 | 2.63 | 0.0 | -59.66 | 0.06 | -98.57 | -92.94 | 3.1 | -54.55 | -57.99 | 10.69 | -52.66 | -74.79 | 10.75 | -59.84 | -75.14 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.93 | -39.61 | -23.14 | 5.76 | 26.59 | 55.68 | 0 | 0 | 0 | 0 | 0 | 0 | 7.79 | -11.78 | 13.06 | 0.09 | -75.0 | -91.59 | 2.6 | -18.5 | 4.42 | 7.86 | -20.71 | -24.46 | 18.99 | 10.6 | 41.93 | 2.25 | -0.44 | -1.32 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0 | 0 | 0 | 2.63 | 0.0 | -59.66 | 4.19 | 2.2 | 8280.0 | 6.82 | 1.34 | 3.81 | 22.58 | 3.82 | 408.56 | 26.77 | 3.56 | 496.21 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.54 | 65.59 | 100.0 | 4.55 | -13.33 | 227.34 | 0 | 0 | 0 | 0 | 0 | 0 | 8.83 | 4.62 | 41.96 | 0.36 | -82.0 | -56.1 | 3.19 | 13.12 | 80.23 | 9.91 | 3.95 | 26.63 | 17.17 | -0.92 | 32.18 | 2.26 | 0.0 | -1.31 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0 | 0 | 0 | 2.63 | 0.0 | -59.66 | 4.1 | 5.94 | 501.96 | 6.73 | 3.54 | 22.14 | 21.75 | -4.14 | 441.04 | 25.85 | -2.67 | 761.67 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.93 | -4.12 | 9.41 | 5.25 | -0.57 | 194.94 | 0 | 0 | 0 | 0 | 0 | 0 | 8.44 | 5.24 | 52.9 | 2.0 | 146.91 | 29.03 | 2.82 | 4.06 | 113.64 | 9.54 | -6.22 | 64.87 | 17.33 | 13.05 | 35.71 | 2.26 | -0.44 | -1.74 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0 | 0 | 0 | 2.63 | -59.66 | -59.66 | 3.87 | 355.29 | 302.62 | 6.5 | -11.92 | 41.0 | 22.69 | -46.49 | 648.07 | 26.56 | -38.59 | 539.01 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.97 | -19.83 | 18.29 | 5.28 | 42.7 | 65.52 | 0 | 0 | 0 | 0 | 0 | 0 | 8.02 | 16.4 | 51.32 | 0.81 | -24.3 | 58.82 | 2.71 | 8.84 | 94.96 | 10.17 | -2.27 | 0 | 15.33 | 14.57 | 15.79 | 2.27 | -0.44 | -1.3 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0 | 0 | 0 | 6.52 | 0.0 | 0.0 | 0.85 | 1600.0 | 124.57 | 7.38 | 12.33 | 141.18 | 42.4 | 854.95 | 1242.86 | 43.25 | 863.25 | 703.21 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.21 | 57.14 | 116.07 | 3.7 | 166.19 | -1.33 | 0 | 0 | 0 | 0 | 0 | 0 | 6.89 | 10.77 | 23.7 | 1.07 | 30.49 | 151.2 | 2.49 | 40.68 | 46.47 | 10.41 | 32.92 | 0 | 13.38 | 3.0 | -2.34 | 2.28 | -0.44 | -1.3 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0 | 0 | 0 | 6.52 | 0.0 | 0.0 | 0.05 | 104.9 | 101.26 | 6.57 | 19.24 | 156.64 | 4.44 | 10.45 | 159.04 | 4.49 | 49.67 | 139.08 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.77 | -9.41 | -79.47 | 1.39 | -21.91 | -64.18 | 0 | 0 | 0 | 0 | 0 | 0 | 6.22 | 12.68 | -3.27 | 0.82 | -47.1 | 530.77 | 1.77 | 34.09 | 7.93 | 7.83 | 35.34 | 0 | 12.99 | 1.72 | 5.44 | 2.29 | -0.43 | -1.29 | 0 | 0 | 0 | 0 | 0 | 0 | 35.96 | 0.0 | 0.0 | 0 | 0 | 0 | 6.52 | 0.0 | 0.0 | -1.02 | 46.6 | 45.74 | 5.51 | 19.52 | 18.75 | 4.02 | 197.1 | 204.96 | 3.0 | 149.59 | 152.54 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.85 | 3.66 | 0.0 | 1.78 | -44.2 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.52 | 4.15 | 0.0 | 1.55 | 203.92 | 0.0 | 1.32 | -5.04 | 0.0 | 5.78 | 0 | 0.0 | 12.77 | -3.55 | 0.0 | 2.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 35.96 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.52 | 0.0 | 0.0 | -1.91 | 44.8 | 0.0 | 4.61 | 50.65 | 0.0 | -4.14 | -11.59 | 0.0 | -6.05 | 15.62 | 0.0 | 0.00 | 0 | 0.0 |
