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) | 37.59 | 154.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.87 | 2.75 | 5.71 | 17.98 | 0.16 | 0.0 | 8.56 | -2.67 | 0.62 | -38.61 | 0.36 | -56.63 | 0 | 0 | 0.08 | 60.0 | 74.96 | 0.0 | 5.15 | 20.05 | 0 | 0 | 36.76 | 51.96 | 41.91 | 47.16 | 72.2 | 46.42 | 108.96 | 48.24 | 0.00 | -2.45 |
| 2022 (9) | 14.76 | 125.34 | 0 | 0 | 0 | 0 | 0 | 0 | 1.82 | -27.78 | 4.84 | 144.44 | 0.16 | -11.11 | 8.79 | 23.08 | 1.01 | -15.13 | 0.83 | -17.82 | 0 | 0 | 0.05 | -28.57 | 74.96 | 10.01 | 4.29 | 6.72 | 0 | 0 | 24.19 | -13.98 | 28.48 | -11.39 | 49.31 | -62.43 | 73.5 | -53.88 | 0.00 | 90.28 |
| 2021 (8) | 6.55 | -20.02 | 0 | 0 | 0 | 0 | 0 | 0 | 2.52 | 57.5 | 1.98 | 0 | 0.18 | -25.0 | 7.14 | -52.38 | 1.19 | 63.01 | 1.01 | -5.61 | 0 | 0 | 0.07 | 0.0 | 68.14 | 7.99 | 4.02 | 179.17 | 0 | 0 | 28.12 | 200.75 | 32.14 | -18.78 | 131.26 | 83.71 | 159.38 | 97.25 | 0.00 | 125.78 |
| 2020 (7) | 8.19 | -15.74 | 0 | 0 | 0 | 0 | 0 | 0 | 1.6 | -28.25 | -2.99 | 0 | 0.24 | -17.24 | 15.00 | 15.34 | 0.73 | 1.39 | 1.07 | -42.47 | 0 | 0 | 0.07 | 0.0 | 63.1 | 13.88 | 1.44 | 0 | 28.78 | -37.11 | 9.35 | 47.71 | 39.57 | -24.05 | 71.45 | 0 | 80.8 | 0 | 0.00 | 0 |
| 2019 (6) | 9.72 | -14.81 | 0 | 0 | 0 | 0 | 0 | 0 | 2.23 | 0.0 | -2.25 | 0 | 0.29 | -12.12 | 13.00 | -12.12 | 0.72 | -15.29 | 1.86 | -7.0 | 0 | 0 | 0.07 | 0.0 | 55.41 | -1.07 | 0 | 0 | 45.76 | 0 | 6.33 | -88.43 | 52.1 | -4.75 | -28.78 | 0 | -22.45 | 0 | 0.00 | 0 |
| 2018 (5) | 11.41 | 9.5 | 0 | 0 | 0 | 0 | 0 | 0 | 2.23 | 5.19 | -1.75 | 0 | 0.33 | -10.81 | 14.80 | -15.21 | 0.85 | 60.38 | 2.0 | -9.5 | 0 | 0 | 0.07 | 133.33 | 56.01 | 0.0 | 0 | 0 | 0 | 0 | 54.7 | 0 | 54.7 | 0 | -45.76 | 0 | 8.94 | -45.05 | 0.00 | 0 |
| 2017 (4) | 10.42 | -27.89 | 0 | 0 | 0 | 0 | 0 | 0 | 2.12 | 15.85 | -2.78 | 0 | 0.37 | 19.35 | 17.45 | 3.03 | 0.53 | 47.22 | 2.21 | 123.23 | 0 | 0 | 0.03 | -25.0 | 56.01 | 0.0 | 0 | 0 | 0 | 0 | -4.83 | 0 | -4.83 | 0 | 21.1 | 73.81 | 16.27 | 59.82 | 0.00 | 0 |
| 2016 (3) | 14.45 | 3.44 | 0 | 0 | 0 | 0 | 0 | 0 | 1.83 | -19.38 | -1.89 | 0 | 0.31 | -42.59 | 16.94 | -28.79 | 0.36 | -2.7 | 0.99 | -74.81 | 0 | 0 | 0.04 | -33.33 | 56.01 | -8.7 | 0 | 0 | 0 | 0 | -1.96 | 0 | -1.96 | 0 | 12.14 | -17.64 | 10.18 | 8.41 | 0.00 | 0 |
| 2015 (2) | 13.97 | -5.74 | 0 | 0 | 0 | 0 | 0 | 0 | 2.27 | -47.45 | 0.1 | 0 | 0.54 | 8.0 | 23.79 | 105.53 | 0.37 | -66.06 | 3.93 | 122.03 | 0 | 0 | 0.06 | -62.5 | 61.35 | 0.0 | 0 | 0 | 0 | 0 | -5.35 | 0 | -5.35 | 0 | 14.74 | -36.16 | 9.39 | -43.54 | 0.00 | 0 |
| 2014 (1) | 14.82 | 6.31 | 0 | 0 | 0 | 0 | 0 | 0 | 4.32 | -4.21 | -1.17 | 0 | 0.5 | -41.86 | 11.57 | -39.3 | 1.09 | 113.73 | 1.77 | -38.54 | 0 | 0 | 0.16 | -48.39 | 61.35 | 0.0 | 0 | 0 | 0 | 0 | -6.46 | 0 | -6.46 | 0 | 23.09 | 45.13 | 16.63 | 56.74 | 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) | 18.64 | -48.52 | -34.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.13 | 326.0 | 162.96 | 7.09 | 685.95 | 887.78 | 0.29 | 31.82 | -56.06 | 8.73 | -20.59 | -74.06 | 0.58 | -4.92 | -17.14 | 0.03 | 50.0 | -95.71 | 0 | 0 | 0 | 0.13 | 85.71 | 62.5 | 48.72 | 0.0 | -35.01 | 7.24 | 0.0 | 40.58 | 0 | 0 | 0 | 37.57 | 23.26 | -0.82 | 44.81 | 18.8 | 4.14 | 75.29 | -6.29 | 43.41 | 112.86 | 1.84 | 24.87 | 0.00 | 155.11 | 19.69 |
| 24Q2 (19) | 36.21 | 31.82 | 160.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.5 | 47.06 | 31.58 | -1.21 | -65.75 | -114.02 | 0.22 | 69.23 | 57.14 | 11.00 | 59.08 | 17.86 | 0.61 | 19.61 | -24.69 | 0.02 | -86.67 | -97.4 | 0 | 0 | 0 | 0.07 | 0.0 | 75.0 | 48.72 | -35.01 | -35.01 | 7.24 | 40.58 | 40.58 | 0 | 0 | 0 | 30.48 | -15.4 | 29.32 | 37.72 | -8.4 | 31.34 | 80.34 | 13.3 | 9.26 | 110.82 | 3.63 | 14.13 | 0.00 | -22.91 | -46.83 |
| 24Q1 (18) | 27.47 | -26.92 | 98.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | -2.86 | 3.03 | -0.73 | 35.4 | 17.98 | 0.13 | -18.75 | -23.53 | 6.91 | -19.18 | -30.04 | 0.51 | -17.74 | -39.29 | 0.15 | -58.33 | -80.52 | 0 | 0 | 0 | 0.07 | -12.5 | 40.0 | 74.96 | 0.0 | 0.0 | 5.15 | 0.0 | 20.05 | 0 | 0 | 0 | 36.03 | -1.99 | 54.64 | 41.18 | -1.74 | 49.26 | 70.91 | -1.79 | -17.9 | 106.94 | -1.85 | -2.49 | 0.00 | -21.08 | 7.73 |
| 23Q4 (17) | 37.59 | 31.66 | 154.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | -56.79 | -20.45 | -1.13 | -25.56 | -9.71 | 0.16 | -75.76 | 0.0 | 8.56 | -74.59 | -2.67 | 0.62 | -11.43 | -38.61 | 0.36 | -48.57 | -56.63 | 0 | 0 | 0 | 0.08 | 0.0 | 60.0 | 74.96 | 0.0 | 0.0 | 5.15 | 0.0 | 20.05 | 0 | 0 | 0 | 36.76 | -2.96 | 51.96 | 41.91 | -2.6 | 47.16 | 72.2 | 37.52 | 46.42 | 108.96 | 20.56 | 48.24 | 0.00 | -22.89 | -2.45 |
| 23Q3 (16) | 28.55 | 105.4 | 325.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | 113.16 | 131.43 | -0.9 | -110.43 | 3.23 | 0.66 | 371.43 | 120.0 | 33.67 | 260.79 | 131.22 | 0.7 | -13.58 | -46.15 | 0.7 | -9.09 | -20.45 | 0 | 0 | 0 | 0.08 | 100.0 | 60.0 | 74.96 | 0.0 | 0.0 | 5.15 | 0.0 | 20.05 | 0 | 0 | 0 | 37.88 | 60.71 | 76.51 | 43.03 | 49.83 | 67.11 | 52.5 | -28.6 | 44.59 | 90.38 | -6.92 | 56.45 | 0.00 | 13.33 | 328.16 |
| 23Q2 (15) | 13.9 | 0.43 | 197.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.38 | 15.15 | -36.67 | 8.63 | 1069.66 | 30.17 | 0.14 | -17.65 | -67.44 | 9.33 | -5.57 | -47.04 | 0.81 | -3.57 | -38.17 | 0.77 | 0.0 | -14.44 | 0 | 0 | 0 | 0.04 | -20.0 | -33.33 | 74.96 | 0.0 | 0.0 | 5.15 | 20.05 | 20.05 | 0 | 0 | 0 | 23.57 | 1.16 | 5.27 | 28.72 | 4.1 | 7.65 | 73.53 | -14.87 | 55.72 | 97.1 | -11.46 | 39.49 | 0.00 | 56.19 | 117.31 |
| 23Q1 (14) | 13.84 | -6.23 | 118.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.33 | -25.0 | -23.26 | -0.89 | 13.59 | -623.53 | 0.17 | 6.25 | -39.29 | 9.88 | 12.43 | -13.87 | 0.84 | -16.83 | -35.38 | 0.77 | -7.23 | -18.95 | 0 | 0 | 0 | 0.05 | 0.0 | -28.57 | 74.96 | 0.0 | 10.01 | 4.29 | 0.0 | 6.72 | 0 | 0 | 0 | 23.3 | -3.68 | -17.64 | 27.59 | -3.12 | -14.63 | 86.37 | 75.16 | -9.11 | 109.67 | 49.21 | -11.07 | 0.00 | -28.53 | 47.71 |
| 22Q4 (13) | 14.76 | 119.97 | 125.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.44 | 25.71 | -35.29 | -1.03 | -10.75 | -43.06 | 0.16 | -46.67 | -11.11 | 8.79 | -39.63 | 23.08 | 1.01 | -22.31 | -15.13 | 0.83 | -5.68 | -17.82 | 0 | 0 | 0 | 0.05 | 0.0 | -28.57 | 74.96 | 0.0 | 10.01 | 4.29 | 0.0 | 6.72 | 0 | 0 | 0 | 24.19 | 12.72 | -13.98 | 28.48 | 10.6 | -11.39 | 49.31 | 35.8 | -62.43 | 73.5 | 27.23 | -53.88 | 0.00 | 238.47 | 90.28 |
| 22Q3 (12) | 6.71 | 43.38 | -46.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | -41.67 | -52.05 | -0.93 | -114.03 | -122.14 | 0.3 | -30.23 | 76.47 | 14.56 | -17.36 | 96.17 | 1.3 | -0.76 | 36.84 | 0.88 | -2.22 | -16.98 | 0 | 0 | 0 | 0.05 | -16.67 | -28.57 | 74.96 | 0.0 | 10.01 | 4.29 | 0.0 | 6.72 | 0 | 0 | 0 | 21.46 | -4.15 | -25.54 | 25.75 | -3.49 | -21.61 | 36.31 | -23.1 | -71.38 | 57.77 | -17.01 | -62.89 | 0.00 | -42.48 | -48.49 |
| 22Q2 (11) | 4.68 | -26.18 | -45.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | 39.53 | 0.0 | 6.63 | 3800.0 | 542.0 | 0.43 | 53.57 | 38.71 | 17.62 | 53.57 | 10.29 | 1.31 | 0.77 | 74.67 | 0.9 | -5.26 | -5.26 | 0 | 0 | 0 | 0.06 | -14.29 | -25.0 | 74.96 | 10.01 | 18.8 | 4.29 | 6.72 | 197.92 | 0 | 0 | -100.0 | 22.39 | -20.86 | 162.79 | 26.68 | -17.45 | -31.13 | 47.22 | -50.31 | -48.43 | 69.61 | -43.55 | -30.45 | 0.00 | 6.17 | 214.94 |
| 22Q1 (10) | 6.34 | -3.21 | -25.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.43 | -36.76 | -15.69 | 0.17 | 123.61 | 0 | 0.28 | 55.56 | -15.15 | 11.48 | 60.66 | -36.71 | 1.3 | 9.24 | 75.68 | 0.95 | -5.94 | -5.94 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 68.14 | 0.0 | 7.99 | 4.02 | 0.0 | 179.17 | 0 | 0 | -100.0 | 28.29 | 0.6 | 187.21 | 32.32 | 0.56 | -19.34 | 95.03 | -27.6 | 16.7 | 123.32 | -22.63 | 35.1 | 0.00 | -7.94 | 147.81 |
| 21Q4 (9) | 6.55 | -47.43 | -20.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.68 | -6.85 | 51.11 | -0.72 | -117.14 | 52.0 | 0.18 | 5.88 | -25.0 | 7.14 | -3.78 | -52.38 | 1.19 | 25.26 | 63.01 | 1.01 | -4.72 | -5.61 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 68.14 | 0.0 | 7.99 | 4.02 | 0.0 | 179.17 | 0 | 0 | -100.0 | 28.12 | -2.43 | 200.75 | 32.14 | -2.16 | -18.78 | 131.26 | 3.48 | 83.71 | 159.38 | 2.38 | 97.25 | 0.00 | -8.37 | 125.78 |
| 21Q3 (8) | 12.46 | 44.72 | 17.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.73 | 21.67 | 92.11 | 4.2 | 380.0 | 611.86 | 0.17 | -45.16 | -43.33 | 7.42 | -53.54 | -61.15 | 0.95 | 26.67 | 25.0 | 1.06 | 11.58 | -21.48 | 0 | 0 | 0 | 0.07 | -12.5 | 0.0 | 68.14 | 7.99 | 7.99 | 4.02 | 179.17 | 179.17 | 0 | -100.0 | -100.0 | 28.82 | 238.26 | 167.6 | 32.85 | -15.2 | -19.86 | 126.85 | 38.53 | 1043.82 | 155.67 | 55.53 | 612.12 | 0.00 | 251.66 | 46.99 |
| 21Q2 (7) | 8.61 | 1.53 | 18.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | 17.65 | 25.0 | -1.5 | 0 | -74.42 | 0.31 | -6.06 | -35.42 | 15.98 | -11.87 | 0 | 0.75 | 1.35 | 10.29 | 0.95 | -5.94 | -26.92 | 0 | 0 | 0 | 0.08 | 0.0 | 33.33 | 63.1 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 28.78 | 0.0 | 0.0 | 8.52 | -13.5 | -16.31 | 38.74 | -3.32 | -4.11 | 91.57 | 12.45 | 402.41 | 100.09 | 9.65 | 597.96 | 0.00 | -16.46 | 0 |
| 21Q1 (6) | 8.48 | 3.54 | -0.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | 13.33 | 75.86 | 0 | 100.0 | 100.0 | 0.33 | 37.5 | 6.45 | 18.13 | 20.88 | 0 | 0.74 | 1.37 | 5.71 | 1.01 | -5.61 | -9.01 | 0 | 0 | 0 | 0.08 | 14.29 | 14.29 | 63.1 | 0.0 | 13.88 | 1.44 | 0.0 | 0 | 28.78 | 0.0 | -37.11 | 9.85 | 5.35 | 92.76 | 40.07 | 1.26 | -21.23 | 81.43 | 13.97 | 312.94 | 91.28 | 12.97 | 375.52 | 0.00 | -16.12 | 0 |
| 20Q4 (5) | 8.19 | -22.74 | -15.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.45 | 18.42 | 7.14 | -1.5 | -354.24 | -30.43 | 0.24 | -20.0 | -17.24 | 15.00 | -21.5 | 0 | 0.73 | -3.95 | 1.39 | 1.07 | -20.74 | -42.47 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 63.1 | 0.0 | 13.88 | 1.44 | 0.0 | 0 | 28.78 | 0.0 | -37.11 | 9.35 | -13.18 | 47.71 | 39.57 | -3.46 | -24.05 | 71.45 | 544.27 | 348.26 | 80.8 | 269.62 | 459.91 | 0.00 | -40.35 | 0 |
| 20Q3 (4) | 10.6 | 46.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.38 | -20.83 | 0.0 | 0.59 | 168.6 | 0.0 | 0.3 | -37.5 | 0.0 | 19.11 | 0 | 0.0 | 0.76 | 11.76 | 0.0 | 1.35 | 3.85 | 0.0 | 0 | 0 | 0.0 | 0.07 | 16.67 | 0.0 | 63.1 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 28.78 | 0.0 | 0.0 | 10.77 | 5.8 | 0.0 | 40.99 | 1.46 | 0.0 | 11.09 | 136.62 | 0.0 | 21.86 | 208.76 | 0.0 | 0.00 | 0 | 0.0 |
