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) | 0.59 | -82.07 | 5.93 | 52.84 | 1.68 | -9.68 | 0 | 0 | 104.84 | -20.11 | 4.15 | -44.67 | 12.17 | -14.9 | 11.61 | 6.53 | 30.25 | 15.37 | 0 | 0 | 13.86 | 3.05 | 0.01 | 0.0 | 32.57 | 0.0 | 2.25 | 26.4 | 0 | 0 | 7.23 | 10.55 | 9.48 | 13.81 | 2.92 | 0.34 | 10.15 | 7.41 | 0.00 | 0 |
| 2022 (9) | 3.29 | 54.46 | 3.88 | 207.94 | 1.86 | 0.54 | 0 | 0 | 131.23 | -3.3 | 7.5 | -54.9 | 14.3 | 67.06 | 10.90 | 72.76 | 26.22 | -23.69 | 0 | 0 | 13.45 | -12.03 | 0.01 | 0.0 | 32.57 | 0.0 | 1.78 | 0 | 0 | 0 | 6.54 | -43.86 | 8.33 | -28.5 | 2.91 | 14.57 | 9.45 | -33.4 | 0.00 | 0 |
| 2021 (8) | 2.13 | 34.81 | 1.26 | 0 | 1.85 | -49.18 | 0 | 0 | 135.71 | 56.17 | 16.63 | 175.79 | 8.56 | 108.27 | 6.31 | 33.36 | 34.36 | 86.13 | 0 | 0 | 15.29 | 1.87 | 0.01 | -50.0 | 32.57 | 0.0 | 0 | 0 | 0 | 0 | 11.65 | 0 | 11.65 | 0 | 2.54 | 7.63 | 14.19 | 0 | 0.00 | 0 |
| 2020 (7) | 1.58 | 305.13 | 0 | 0 | 3.64 | 112.87 | 0 | 0 | 86.9 | -10.2 | 6.03 | 209.23 | 4.11 | -6.16 | 4.73 | 4.49 | 18.46 | 32.61 | 0 | 0 | 15.01 | -19.86 | 0.02 | 100.0 | 32.57 | 0.0 | 0 | 0 | 0 | 0 | -4.87 | 0 | -4.87 | 0 | 2.36 | -9.23 | -2.51 | 0 | 0.00 | 0 |
| 2019 (6) | 0.39 | -66.09 | 0.41 | -73.2 | 1.71 | 0.0 | 0 | 0 | 96.77 | -12.95 | 1.95 | -62.06 | 4.38 | 4.53 | 4.53 | 20.08 | 13.92 | -26.93 | 0 | 0 | 18.73 | -10.21 | 0.01 | 0.0 | 32.57 | 0.0 | 0 | 0 | 0 | 0 | -10.85 | 0 | -10.85 | 0 | 2.6 | -2.26 | -8.25 | 0 | 0.00 | 0 |
| 2018 (5) | 1.15 | -19.58 | 1.53 | 595.45 | 1.71 | 14.0 | 0 | 0 | 111.16 | 14.14 | 5.14 | -19.18 | 4.19 | 79.06 | 3.77 | 56.88 | 19.05 | 13.66 | 0 | 0 | 20.86 | -17.02 | 0.01 | 0.0 | 32.57 | 0.0 | 0 | 0 | 0 | 0 | -13.26 | 0 | -13.26 | 0 | 2.66 | -43.28 | -10.6 | 0 | 0.00 | 0 |
| 2017 (4) | 1.43 | -28.5 | 0.22 | -90.48 | 1.5 | 0 | 0 | 0 | 97.39 | 46.61 | 6.36 | 5200.0 | 2.34 | -33.9 | 2.40 | -54.91 | 16.76 | 40.96 | 0 | 0 | 25.14 | -13.49 | 0.01 | -80.0 | 32.57 | 0.0 | 0 | 0 | 0 | 0 | -18.34 | 0 | -18.34 | 0 | 4.69 | 71.79 | -13.65 | 0 | 0.00 | 0 |
| 2016 (3) | 2.0 | 506.06 | 2.31 | 87.8 | 0 | 0 | 0 | 0 | 66.43 | 26.17 | 0.12 | 0 | 3.54 | 18.0 | 5.33 | -6.48 | 11.89 | 82.64 | 0 | 0 | 29.06 | -6.89 | 0.05 | -44.44 | 32.57 | -40.01 | 0 | 0 | 0 | 0 | -24.69 | 0 | -24.69 | 0 | 2.73 | 0 | -21.96 | 0 | 0.00 | 0 |
| 2015 (2) | 0.33 | -49.23 | 1.23 | -96.59 | 0 | 0 | 0 | 0 | 52.65 | -47.4 | -11.25 | 0 | 3.0 | -46.24 | 5.70 | 2.21 | 6.51 | -36.8 | 0 | 0 | 31.21 | 0 | 0.09 | -30.77 | 54.29 | 58.33 | 0 | 0 | 0 | 0 | -46.57 | 0 | -46.57 | 0 | 0 | 0 | -46.57 | 0 | 0.00 | 0 |
| 2014 (1) | 0.65 | 170.83 | 36.12 | 1.18 | 0 | 0 | 0 | 0 | 100.09 | -3.93 | -6.13 | 0 | 5.58 | 24.0 | 5.57 | 29.07 | 10.3 | -38.36 | 0 | 0 | 0 | 0 | 0.13 | -27.78 | 34.29 | 29.4 | 0 | 0 | 0 | 0 | -18.54 | 0 | -18.54 | 0 | 0 | 0 | -18.54 | 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) | 1.26 | -55.79 | 38.46 | 14.58 | 50.46 | 500.0 | 1.83 | -2.66 | 17.31 | 0 | 0 | 0 | 23.32 | -11.36 | 29.05 | 0.27 | -72.73 | 187.1 | 7.13 | -0.42 | -8.71 | 6.74 | -5.36 | -1.4 | 42.73 | 12.06 | 56.23 | 0 | 0 | 0 | 14.24 | 1.57 | 5.87 | 0 | 0 | -100.0 | 32.57 | 0.0 | 0.0 | 2.59 | 10.21 | 15.11 | 0 | 0 | 0 | 7.66 | -11.03 | 28.52 | 10.25 | -6.48 | 24.85 | 3.45 | 1.17 | 23.21 | 11.11 | -7.57 | 26.83 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.85 | 231.4 | -26.36 | 9.69 | 98.97 | 165.48 | 1.88 | 5.03 | 1.62 | 0 | 0 | 0 | 26.31 | -8.46 | -3.45 | 0.99 | -32.19 | -34.87 | 7.16 | -11.71 | -34.25 | 7.12 | -10.89 | -20.98 | 38.13 | 17.21 | 58.54 | 0 | 0 | 0 | 14.02 | 0.86 | 17.62 | 0 | 0 | -100.0 | 32.57 | 0.0 | 0.0 | 2.35 | 4.44 | 22.4 | 0 | 0 | 0 | 8.61 | 11.53 | 4.74 | 10.96 | 9.93 | 8.09 | 3.41 | 18.4 | 18.82 | 12.02 | 13.4 | 8.39 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.86 | 45.76 | -14.85 | 4.87 | -17.88 | 0 | 1.79 | 6.55 | -3.24 | 0 | 0 | 0 | 28.74 | 4.85 | -10.5 | 1.46 | 23.73 | -16.57 | 8.11 | -33.36 | -13.35 | 7.99 | -31.15 | 8.27 | 32.53 | 7.54 | 34.81 | 0 | 0 | 0 | 13.9 | 0.29 | 26.48 | 0 | -100.0 | -100.0 | 32.57 | 0.0 | 0.0 | 2.25 | 0.0 | 26.4 | 0 | 0 | 0 | 7.72 | 6.78 | 12.87 | 9.97 | 5.17 | 15.66 | 2.88 | -1.37 | -3.68 | 10.6 | 4.43 | 7.83 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.59 | -35.16 | -82.07 | 5.93 | 144.03 | 52.84 | 1.68 | 7.69 | -9.68 | 0 | 0 | 0 | 27.41 | 51.69 | -25.56 | 1.18 | 480.65 | 61.64 | 12.17 | 55.83 | -14.9 | 11.61 | 69.81 | 6.53 | 30.25 | 10.6 | 15.37 | 0 | 0 | 0 | 13.86 | 3.05 | 3.05 | 0.01 | 0.0 | 0.0 | 32.57 | 0.0 | 0.0 | 2.25 | 0.0 | 26.4 | 0 | 0 | 0 | 7.23 | 21.31 | 10.55 | 9.48 | 15.47 | 13.81 | 2.92 | 4.29 | 0.34 | 10.15 | 15.87 | 7.41 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.91 | -76.49 | 18.18 | 2.43 | -33.42 | -77.46 | 1.56 | -15.68 | -15.68 | 0 | 0 | 0 | 18.07 | -33.69 | -26.66 | -0.31 | -120.39 | -150.82 | 7.81 | -28.28 | -28.87 | 6.84 | -24.16 | -16.02 | 27.35 | 13.72 | -29.62 | 0 | 0 | 0 | 13.45 | 12.84 | -3.31 | 0.01 | 0.0 | 0.0 | 32.57 | 0.0 | 0.0 | 2.25 | 17.19 | 26.4 | 0 | 0 | 0 | 5.96 | -27.49 | 4.01 | 8.21 | -19.03 | 9.18 | 2.8 | -2.44 | -1.06 | 8.76 | -21.01 | 2.34 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.87 | 283.17 | -48.12 | 3.65 | 0 | 380.26 | 1.85 | 0.0 | 0.0 | 0 | 0 | 0 | 27.25 | -15.14 | -17.97 | 1.52 | -13.14 | -52.05 | 10.89 | 16.35 | 118.67 | 9.01 | 22.1 | 163.4 | 24.05 | -0.33 | -30.73 | 0 | 0 | 0 | 11.92 | 8.46 | -17.05 | 0.01 | 0.0 | 0.0 | 32.57 | 0.0 | 0.0 | 1.92 | 7.87 | 64.1 | 0 | 0 | 0 | 8.22 | 20.18 | -3.41 | 10.14 | 17.63 | 4.86 | 2.87 | -4.01 | 9.54 | 11.09 | 12.82 | -0.36 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.01 | -69.3 | -88.48 | 0 | -100.0 | -100.0 | 1.85 | -0.54 | 0.0 | 0 | 0 | 0 | 32.11 | -12.79 | -12.15 | 1.75 | 139.73 | -41.47 | 9.36 | -34.55 | -3.01 | 7.38 | -32.25 | 10.6 | 24.13 | -7.97 | -19.41 | 0 | 0 | 0 | 10.99 | -18.29 | -25.89 | 0.01 | 0.0 | 0.0 | 32.57 | 0.0 | 0.0 | 1.78 | 0.0 | 0 | 0 | 0 | 0 | 6.84 | 4.59 | -53.28 | 8.62 | 3.48 | -41.12 | 2.99 | 2.75 | 12.41 | 9.83 | 4.02 | -43.18 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.29 | 327.27 | 54.46 | 3.88 | -64.01 | 207.94 | 1.86 | 0.54 | 0.54 | 0 | 0 | 0 | 36.82 | 49.43 | -9.04 | 0.73 | 19.67 | -83.37 | 14.3 | 30.24 | 67.06 | 10.90 | 33.87 | 72.76 | 26.22 | -32.53 | -23.69 | 0 | 0 | 0 | 13.45 | -3.31 | -12.03 | 0.01 | 0.0 | 0.0 | 32.57 | 0.0 | 0.0 | 1.78 | 0.0 | 0 | 0 | 0 | 0 | 6.54 | 14.14 | -43.86 | 8.33 | 10.77 | -28.5 | 2.91 | 2.83 | 14.57 | 9.45 | 10.4 | -33.4 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.77 | -89.68 | -42.54 | 10.78 | 1318.42 | 168.16 | 1.85 | 0.0 | 0.0 | 0 | 0 | 0 | 24.64 | -25.83 | -30.16 | 0.61 | -80.76 | -87.65 | 10.98 | 120.48 | 61.95 | 8.14 | 137.87 | 46.77 | 38.86 | 11.92 | 20.87 | 0 | 0 | 0 | 13.91 | -3.2 | -11.68 | 0.01 | 0.0 | -50.0 | 32.57 | 0.0 | 0.0 | 1.78 | 52.14 | 0 | 0 | 0 | 0 | 5.73 | -32.67 | -22.25 | 7.52 | -22.23 | 2.04 | 2.83 | 8.02 | 20.43 | 8.56 | -23.09 | -11.93 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.46 | -14.94 | 677.08 | 0.76 | 22.58 | -55.29 | 1.85 | 0.0 | 0.0 | 0 | 0 | 0 | 33.22 | -9.11 | 2.98 | 3.17 | 6.02 | -24.7 | 4.98 | -48.39 | 8.5 | 3.42 | -48.73 | -18.88 | 34.72 | 15.97 | 25.62 | 0 | 0 | 0 | 14.37 | -3.1 | -11.35 | 0.01 | 0.0 | -50.0 | 32.57 | 0.0 | 0.0 | 1.17 | 0 | 0 | 0 | 0 | 0 | 8.51 | -41.87 | 250.21 | 9.67 | -33.95 | 297.94 | 2.62 | -1.5 | 14.41 | 11.13 | -35.66 | 135.81 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.77 | 311.74 | 265.42 | 0.62 | -50.79 | 0 | 1.85 | 0.0 | 0.54 | 0 | 0 | 0 | 36.55 | -9.71 | 32.0 | 2.99 | -31.89 | -3.24 | 9.65 | 12.73 | 102.73 | 6.67 | 5.82 | 34.14 | 29.94 | -12.86 | 28.83 | 0 | 0 | 0 | 14.83 | -3.01 | -11.14 | 0.01 | 0.0 | -50.0 | 32.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.64 | 25.67 | 922.47 | 14.64 | 25.67 | 922.47 | 2.66 | 4.72 | 16.16 | 17.3 | 21.92 | 3292.16 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.13 | 58.96 | 34.81 | 1.26 | -68.66 | 0 | 1.85 | 0.0 | -49.18 | 0 | 0 | 0 | 40.48 | 14.74 | 49.81 | 4.39 | -11.13 | 60.22 | 8.56 | 26.25 | 108.27 | 6.31 | 13.73 | 33.36 | 34.36 | 6.87 | 86.13 | 0 | 0 | 0 | 15.29 | -2.92 | 1.87 | 0.01 | -50.0 | -50.0 | 32.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.65 | 58.07 | 339.22 | 11.65 | 58.07 | 339.22 | 2.54 | 8.09 | 7.63 | 14.19 | 45.99 | 665.34 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.34 | 39.58 | 179.17 | 4.02 | 136.47 | 0 | 1.85 | 0.0 | -32.73 | 0 | 0 | 0 | 35.28 | 9.36 | 61.54 | 4.94 | 17.34 | 148.24 | 6.78 | 47.71 | 120.13 | 5.55 | 31.47 | 52.26 | 32.15 | 16.32 | 69.66 | 0 | 0 | 0 | 15.75 | -2.84 | -3.37 | 0.02 | 0.0 | 100.0 | 32.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 203.29 | 197.49 | 7.37 | 203.29 | 197.49 | 2.35 | 2.62 | 14.63 | 9.72 | 105.93 | 276.41 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.96 | -60.0 | 9.09 | 1.7 | 0 | 0 | 1.85 | 0.54 | -13.15 | 0 | 0 | 0 | 32.26 | 16.5 | 68.81 | 4.21 | 36.25 | 453.95 | 4.59 | -3.57 | 31.14 | 4.22 | -15.23 | 0 | 27.64 | 18.93 | 89.32 | 0 | 0 | 0 | 16.21 | -2.88 | -7.85 | 0.02 | 0.0 | 100.0 | 32.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.43 | 236.52 | 125.42 | 2.43 | 236.52 | 125.42 | 2.29 | 0.0 | 21.81 | 4.72 | 825.49 | 161.46 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.4 | 51.9 | 485.37 | 0 | 0 | 0 | 1.84 | -49.45 | 7.6 | 0 | 0 | 0 | 27.69 | 2.48 | 46.28 | 3.09 | 12.77 | 483.02 | 4.76 | 15.82 | 46.46 | 4.98 | 5.21 | 0 | 23.24 | 25.89 | 73.82 | 0 | 0 | 0 | 16.69 | 11.19 | -8.75 | 0.02 | 0.0 | 100.0 | 32.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.78 | 63.45 | 82.75 | -1.78 | 63.45 | 82.75 | 2.29 | -2.97 | 48.7 | 0.51 | 120.32 | 105.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.58 | 229.17 | 305.13 | 0 | 0 | -100.0 | 3.64 | 32.36 | 112.87 | 0 | 0 | 0 | 27.02 | 23.72 | 9.48 | 2.74 | 37.69 | 1612.5 | 4.11 | 33.44 | -6.16 | 4.73 | 29.85 | 0 | 18.46 | -2.59 | 32.61 | 0 | 0 | 0 | 15.01 | -7.91 | -19.86 | 0.02 | 100.0 | 100.0 | 32.57 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.87 | 35.58 | 55.12 | -4.87 | 35.58 | 55.12 | 2.36 | 15.12 | -9.23 | -2.51 | 54.45 | 69.58 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.48 | -45.45 | 0.0 | 0 | 0 | 0.0 | 2.75 | 29.11 | 0.0 | 0 | 0 | 0.0 | 21.84 | 14.29 | 0.0 | 1.99 | 161.84 | 0.0 | 3.08 | -12.0 | 0.0 | 3.64 | 0 | 0.0 | 18.95 | 29.79 | 0.0 | 0 | 0 | 0.0 | 16.3 | -7.33 | 0.0 | 0.01 | 0.0 | 0.0 | 32.57 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -7.56 | 20.92 | 0.0 | -7.56 | 20.92 | 0.0 | 2.05 | 9.04 | 0.0 | -5.51 | 28.26 | 0.0 | 0.00 | 0 | 0.0 |
