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) | 5.62 | 128.46 | 0.15 | -50.0 | 0 | 0 | 0 | 0 | 7.17 | -18.34 | 0.87 | -50.57 | 0.91 | -42.41 | 12.69 | -29.47 | 1.36 | -4.23 | 9.64 | -1.23 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.52 | 52.94 | 0.6 | 71.43 | 0.88 | -50.28 | 2.0 | -18.7 | -0.87 | 0 | 0.01 | -99.15 | 0.00 | 0 |
| 2022 (9) | 2.46 | 31.55 | 0.3 | -74.36 | 0 | 0 | 0 | 0 | 8.78 | 17.69 | 1.76 | 107.06 | 1.58 | -13.19 | 18.00 | -26.24 | 1.42 | -19.32 | 9.76 | -0.81 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.34 | 30.77 | 0.35 | -39.66 | 1.77 | 105.81 | 2.46 | 44.71 | -0.6 | 0 | 1.17 | 129.41 | 0.00 | 0 |
| 2021 (8) | 1.87 | -37.04 | 1.17 | -25.48 | 0 | 0 | 0 | 0 | 7.46 | -1.71 | 0.85 | -19.81 | 1.82 | 29.08 | 24.40 | 31.33 | 1.76 | 36.43 | 9.84 | -0.91 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.26 | 62.5 | 0.58 | 176.19 | 0.86 | -11.34 | 1.7 | 26.87 | -0.35 | 0 | 0.51 | 30.77 | 0.00 | 0 |
| 2020 (7) | 2.97 | 66.85 | 1.57 | 6.8 | 0 | 0 | 0 | 0 | 7.59 | 52.41 | 1.06 | 0 | 1.41 | 28.18 | 18.58 | -15.9 | 1.29 | 7.5 | 9.93 | -1.0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.16 | 0.0 | 0.21 | 0.0 | 0.97 | 0 | 1.34 | 346.67 | -0.58 | 0 | 0.39 | 0 | 0.00 | 0 |
| 2019 (6) | 1.78 | 21.09 | 1.47 | 0.0 | 0 | 0 | 0 | 0 | 4.98 | -4.23 | 0 | 0 | 1.1 | -10.57 | 22.09 | -6.62 | 1.2 | -8.4 | 10.03 | -1.67 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.16 | 0.0 | 0.21 | 0.0 | -0.07 | 0 | 0.3 | 0.0 | -0.76 | 0 | -0.83 | 0 | 0.00 | 0 |
| 2018 (5) | 1.47 | 5.76 | 1.47 | -6.37 | 0 | 0 | 0 | 0 | 5.2 | 15.56 | 0.28 | 0 | 1.23 | 6.03 | 23.65 | -8.24 | 1.31 | 21.3 | 10.2 | 8.74 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.16 | 0.0 | 0.21 | 0.0 | -0.07 | 0 | 0.3 | 900.0 | -0.38 | 0 | -0.45 | 0 | 0.00 | 0 |
| 2017 (4) | 1.39 | -56.43 | 1.57 | -38.19 | 0 | 0 | 0 | 0 | 4.5 | -13.13 | -0.34 | 0 | 1.16 | 0.87 | 25.78 | 16.11 | 1.08 | 5.88 | 9.38 | -0.53 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.16 | 6.67 | 0.21 | 950.0 | -0.34 | 0 | 0.03 | -91.89 | -0.43 | 0 | -0.77 | 0 | 0.00 | 0 |
| 2016 (3) | 3.19 | 85.47 | 2.54 | 135.19 | 0 | 0 | 0 | 0 | 5.18 | 1.17 | 0.14 | 180.0 | 1.15 | -0.86 | 22.20 | -2.01 | 1.02 | -22.73 | 9.43 | -0.53 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.15 | 7.14 | 0.02 | 0.0 | 0.2 | 66.67 | 0.37 | 27.59 | -0.21 | 0 | -0.01 | 0 | 0.00 | 0 |
| 2015 (2) | 1.72 | 207.14 | 1.08 | -3.57 | 0.03 | 0.0 | 0 | 0 | 5.12 | -16.61 | 0.05 | -95.83 | 1.16 | -73.33 | 22.66 | -68.02 | 1.32 | 10.0 | 9.48 | 42.77 | 0.02 | -60.0 | 0 | 0 | 16.63 | 3.1 | 0.14 | 600.0 | 0.02 | 0.0 | 0.12 | -90.08 | 0.29 | -76.98 | 0.27 | -20.59 | 0.39 | -74.84 | 0.00 | 0 |
| 2014 (1) | 0.56 | -56.25 | 1.12 | -6.67 | 0.03 | 0 | 0 | 0 | 6.14 | -1.76 | 1.2 | 361.54 | 4.35 | 256.56 | 70.85 | 262.95 | 1.2 | -31.43 | 6.64 | -15.31 | 0.05 | 0 | 0 | 0 | 16.13 | 0.81 | 0.02 | 0 | 0.02 | 0 | 1.21 | 450.0 | 1.26 | 472.73 | 0.34 | 0 | 1.55 | 675.0 | 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) | 6.32 | 1.77 | 183.41 | 0.03 | -40.0 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.02 | -0.49 | 5.76 | 0.13 | -59.38 | -51.85 | 1.34 | -9.46 | -12.42 | 19.25 | -10.89 | 0.17 | 1.24 | 5.98 | -12.06 | 9.59 | -0.21 | -0.93 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.61 | 0.0 | 17.31 | 0.87 | 0.0 | 45.0 | 0.64 | 28.0 | -20.0 | 2.12 | 7.07 | 10.42 | -0.71 | 10.13 | 8.97 | -0.07 | 75.86 | -450.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.21 | 7.25 | 109.09 | 0.05 | -50.0 | -75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | 38.1 | -5.14 | 0.32 | 77.78 | -21.95 | 1.48 | 32.14 | -9.2 | 21.61 | 34.26 | 12.54 | 1.17 | -11.36 | -7.14 | 9.61 | -0.21 | -0.72 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.61 | 17.31 | 17.31 | 0.87 | 45.0 | 45.0 | 0.5 | -7.41 | -5.66 | 1.98 | 19.28 | 20.0 | -0.79 | -2.6 | 10.23 | -0.29 | -26.09 | 17.14 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.79 | 3.02 | 90.46 | 0.1 | -33.33 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.47 | 2.08 | -12.5 | 0.18 | 125.0 | 63.64 | 1.12 | 23.08 | -9.68 | 16.09 | 26.79 | 10.18 | 1.32 | -2.94 | 8.2 | 9.63 | -0.1 | -1.03 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.52 | 0.0 | 52.94 | 0.6 | 0.0 | 71.43 | 0.54 | -38.64 | 0.0 | 1.66 | -17.0 | 33.87 | -0.77 | 11.49 | -22.22 | -0.23 | -2400.0 | -155.56 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.62 | 152.02 | 128.46 | 0.15 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.44 | -24.61 | -35.43 | 0.08 | -70.37 | -71.43 | 0.91 | -40.52 | -42.41 | 12.69 | -33.97 | -29.47 | 1.36 | -3.55 | -4.23 | 9.64 | -0.41 | -1.23 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.52 | 0.0 | 52.94 | 0.6 | 0.0 | 71.43 | 0.88 | 10.0 | -50.28 | 2.0 | 4.17 | -18.7 | -0.87 | -11.54 | -45.0 | 0.01 | -50.0 | -99.15 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.23 | -24.92 | 33.53 | 0.15 | -25.0 | -62.5 | 0 | 0 | 0 | 0 | 0 | 0 | 1.91 | -10.75 | -21.72 | 0.27 | -34.15 | -50.91 | 1.53 | -6.13 | -19.9 | 19.22 | 0.11 | -15.67 | 1.41 | 11.9 | -9.62 | 9.68 | 0.0 | -1.02 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.52 | 0.0 | 52.94 | 0.6 | 0.0 | 71.43 | 0.8 | 50.94 | -45.95 | 1.92 | 16.36 | -11.93 | -0.78 | 11.36 | -41.82 | 0.02 | 105.71 | -97.85 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.97 | -2.3 | 29.13 | 0.2 | -33.33 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.14 | 27.38 | 0.0 | 0.41 | 272.73 | -28.07 | 1.63 | 31.45 | 9.4 | 19.20 | 31.45 | 2.7 | 1.26 | 3.28 | -34.03 | 9.68 | -0.51 | -1.22 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.52 | 52.94 | 52.94 | 0.6 | 71.43 | 71.43 | 0.53 | -1.85 | -43.01 | 1.65 | 33.06 | 1.85 | -0.88 | -39.68 | -49.15 | -0.35 | -288.89 | -202.94 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.04 | 23.58 | 52.0 | 0.3 | 0.0 | -74.36 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | -24.66 | -14.72 | 0.11 | -60.71 | -68.57 | 1.24 | -21.52 | -28.74 | 14.61 | -18.84 | -34.61 | 1.22 | -14.08 | -34.41 | 9.73 | -0.31 | -1.12 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.34 | 0.0 | 30.77 | 0.35 | 0.0 | -39.66 | 0.54 | -69.49 | 157.14 | 1.24 | -49.59 | 18.1 | -0.63 | -5.0 | -162.5 | -0.09 | -107.69 | -200.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.46 | 47.31 | 31.55 | 0.3 | -25.0 | -74.36 | 0 | 0 | 0 | 0 | 0 | 0 | 2.23 | -8.61 | 21.86 | 0.28 | -49.09 | 27.27 | 1.58 | -17.28 | -13.19 | 18.00 | -21.05 | -26.24 | 1.42 | -8.97 | -19.32 | 9.76 | -0.2 | -0.81 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.34 | 0.0 | 30.77 | 0.35 | 0.0 | -39.66 | 1.77 | 19.59 | 105.81 | 2.46 | 12.84 | 44.71 | -0.6 | -9.09 | -71.43 | 1.17 | 25.81 | 129.41 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.67 | -27.39 | -30.42 | 0.4 | -33.33 | -68.5 | 0 | 0 | 0 | 0 | 0 | 0 | 2.44 | 14.02 | 20.2 | 0.55 | -3.51 | 66.67 | 1.91 | 28.19 | 6.11 | 22.79 | 21.92 | 11.68 | 1.56 | -18.32 | -3.7 | 9.78 | -0.2 | -0.81 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.34 | 0.0 | 30.77 | 0.35 | 0.0 | -39.66 | 1.48 | 59.14 | 134.92 | 2.18 | 34.57 | 48.3 | -0.55 | 6.78 | -14.58 | 0.93 | 173.53 | 520.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.3 | 15.0 | -4.56 | 0.6 | -48.72 | -48.72 | 0 | 0 | 0 | 0 | 0 | 0 | 2.14 | 8.63 | 9.18 | 0.57 | 62.86 | 128.0 | 1.49 | -14.37 | -5.7 | 18.70 | -16.3 | 4.36 | 1.91 | 2.69 | 28.19 | 9.8 | -0.41 | -0.81 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.34 | 30.77 | 112.5 | 0.35 | -39.66 | 66.67 | 0.93 | 342.86 | 20.78 | 1.62 | 54.29 | 40.87 | -0.59 | -145.83 | -43.9 | 0.34 | 1233.33 | -5.56 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.0 | 6.95 | -5.21 | 1.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.97 | 7.65 | 20.12 | 0.35 | 59.09 | 600.0 | 1.74 | -4.4 | 26.09 | 22.34 | -8.45 | 33.53 | 1.86 | 5.68 | 33.81 | 9.84 | 0.0 | -0.71 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.26 | 0.0 | 62.5 | 0.58 | 0.0 | 176.19 | 0.21 | -75.58 | -59.62 | 1.05 | -38.24 | 17.98 | -0.24 | 31.43 | 58.62 | -0.03 | -105.88 | 50.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.87 | -22.08 | -37.04 | 1.17 | -7.87 | -25.48 | 0 | 0 | 0 | 0 | 0 | 0 | 1.83 | -9.85 | -42.63 | 0.22 | -33.33 | -73.81 | 1.82 | 1.11 | 29.08 | 24.40 | 19.54 | 31.5 | 1.76 | 8.64 | 36.43 | 9.84 | -0.2 | -0.91 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.26 | 0.0 | 62.5 | 0.58 | 0.0 | 176.19 | 0.86 | 36.51 | -11.34 | 1.7 | 15.65 | 26.87 | -0.35 | 27.08 | 39.66 | 0.51 | 240.0 | 30.77 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.4 | -0.41 | -37.17 | 1.27 | 8.55 | -19.11 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | 3.57 | 0.0 | 0.33 | 32.0 | -8.33 | 1.8 | 13.92 | 32.35 | 20.41 | 13.92 | -14.62 | 1.62 | 8.72 | 35.0 | 9.86 | -0.2 | -0.9 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.26 | 62.5 | 62.5 | 0.58 | 176.19 | 176.19 | 0.63 | -18.18 | 350.0 | 1.47 | 27.83 | 182.69 | -0.48 | -17.07 | 34.25 | 0.15 | -58.33 | 125.42 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.41 | 14.22 | 25.52 | 1.17 | 0.0 | -25.48 | 0 | 0 | 0 | 0 | 0 | 0 | 1.96 | 19.51 | 41.01 | 0.25 | 400.0 | 1150.0 | 1.58 | 14.49 | 39.82 | 17.91 | 7.09 | 0 | 1.49 | 7.19 | 20.16 | 9.88 | -0.3 | -0.8 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.77 | 48.08 | 466.67 | 1.15 | 29.21 | 618.75 | -0.41 | 29.31 | 52.33 | 0.36 | 700.0 | 133.64 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.11 | -28.96 | 7.11 | 1.17 | -25.48 | -25.48 | 0 | 0 | 0 | 0 | 0 | 0 | 1.64 | -48.59 | 65.66 | 0.05 | -94.05 | 131.25 | 1.38 | -2.13 | 53.33 | 16.73 | -9.84 | 0 | 1.39 | 7.75 | 20.87 | 9.91 | -0.2 | -0.9 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.52 | -46.39 | 326.09 | 0.89 | -33.58 | 535.71 | -0.58 | 0.0 | 29.27 | -0.06 | -115.38 | 94.29 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.97 | -22.25 | 66.85 | 1.57 | 0.0 | 6.8 | 0 | 0 | 0 | 0 | 0 | 0 | 3.19 | 57.14 | 149.22 | 0.84 | 133.33 | 746.15 | 1.41 | 3.68 | 28.18 | 18.55 | -22.38 | 0 | 1.29 | 7.5 | 7.5 | 9.93 | -0.2 | -1.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.97 | 592.86 | 1485.71 | 1.34 | 157.69 | 346.67 | -0.58 | 20.55 | 23.68 | 0.39 | 166.1 | 146.99 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.82 | 98.96 | 0.0 | 1.57 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.03 | 46.04 | 0.0 | 0.36 | 1700.0 | 0.0 | 1.36 | 20.35 | 0.0 | 23.90 | 0 | 0.0 | 1.2 | -3.23 | 0.0 | 9.95 | -0.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 16.63 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.14 | 166.67 | 0.0 | 0.52 | 225.0 | 0.0 | -0.73 | 15.12 | 0.0 | -0.59 | 44.86 | 0.0 | 0.00 | 0 | 0.0 |
