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) | 3.85 | 143.67 | 0 | 0 | 0.39 | 5.41 | 0 | 0 | 18.22 | 1.11 | -0.16 | 0 | 2.58 | -36.45 | 14.16 | -37.15 | 4.85 | -40.93 | 0 | 0 | 6.45 | 34.1 | 0.16 | 0.0 | 10.16 | -3.79 | 0.14 | 0.0 | 0 | 0 | -1.53 | 0 | -1.39 | 0 | -0.17 | 0 | -1.7 | 0 | 0.00 | 0 |
| 2022 (9) | 1.58 | -18.56 | 1.13 | -77.84 | 0.37 | 1133.33 | 0 | 0 | 18.02 | 1.92 | 1.2 | 900.0 | 4.06 | 50.37 | 22.53 | 47.53 | 8.21 | 15.8 | 0 | 0 | 4.81 | 1750.0 | 0.16 | 220.0 | 10.56 | 0.0 | 0.14 | 0.0 | 0.17 | 0.0 | -0.84 | 0 | -0.53 | 0 | -0.21 | 0 | -1.05 | 0 | 0.00 | 0 |
| 2021 (8) | 1.94 | -8.92 | 5.1 | 5.15 | 0.03 | 0.0 | 0 | 0 | 17.68 | -0.34 | 0.12 | 0 | 2.7 | 7.57 | 15.27 | 7.93 | 7.09 | -2.74 | 0 | 0 | 0.26 | -3.7 | 0.05 | -37.5 | 10.56 | 0.0 | 0.14 | 0.0 | 0.17 | 0.0 | -2.04 | 0 | -1.73 | 0 | -0.22 | 0 | -2.26 | 0 | 0.00 | 0 |
| 2020 (7) | 2.13 | 65.12 | 4.85 | 20.95 | 0.03 | 0 | 0 | 0 | 17.74 | 12.56 | -0.95 | 0 | 2.51 | -17.16 | 14.15 | -26.41 | 7.29 | 25.26 | 0 | 0 | 0.27 | 0 | 0.08 | 60.0 | 10.56 | 0.0 | 0.14 | 0.0 | 0.17 | 0.0 | -2.16 | 0 | -1.85 | 0 | -0.19 | 0 | -2.35 | 0 | 0.00 | 0 |
| 2019 (6) | 1.29 | 59.26 | 4.01 | 1504.0 | 0 | 0 | 0 | 0 | 15.76 | 30.46 | -0.27 | 0 | 3.03 | 74.14 | 19.23 | 33.48 | 5.82 | 73.21 | 0 | 0 | 0 | 0 | 0.05 | 400.0 | 10.56 | 0.0 | 0.14 | 0.0 | 0.17 | 0.0 | -1.21 | 0 | -0.9 | 0 | -0.15 | 0 | -1.36 | 0 | 0.00 | 0 |
| 2018 (5) | 0.81 | -79.07 | 0.25 | 0 | 0 | 0 | 0 | 0 | 12.08 | -21.41 | -0.99 | 0 | 1.74 | 12.26 | 14.40 | 42.83 | 3.36 | 50.67 | 0 | 0 | 0 | 0 | 0.01 | -80.0 | 10.56 | 0.0 | 0.14 | 16.67 | 0.17 | 112.5 | -0.92 | 0 | -0.61 | 0 | -0.17 | 0 | -1.09 | 0 | 0.00 | 0 |
| 2017 (4) | 3.87 | -28.99 | 0 | 0 | 0 | 0 | 0 | 0 | 15.37 | -0.58 | 0.13 | -75.47 | 1.55 | -33.48 | 10.08 | -33.09 | 2.23 | 42.95 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 10.56 | 23.65 | 0.12 | 71.43 | 0.08 | 0.0 | 0.15 | -69.39 | 0.35 | -46.15 | -0.17 | 0 | -0.02 | 0 | 0.00 | 0 |
| 2016 (3) | 5.45 | 127.08 | 1.05 | 31.25 | 0 | 0 | 0 | 0 | 15.46 | -4.98 | 0.53 | 112.0 | 2.33 | -19.66 | 15.07 | -15.45 | 1.56 | -32.17 | 0 | 0 | 2.92 | 2.1 | 0.06 | 200.0 | 8.54 | 0.0 | 0.07 | 40.0 | 0.08 | 0 | 0.49 | 104.17 | 0.65 | 124.14 | -0.08 | 0 | 0.41 | 156.25 | 0.00 | 0 |
| 2015 (2) | 2.4 | 9.59 | 0.8 | -67.21 | 0 | 0 | 0 | 0 | 16.27 | -0.37 | 0.25 | -47.92 | 2.9 | -7.94 | 17.82 | -7.6 | 2.3 | 5.5 | 0 | 0 | 2.86 | 0 | 0.02 | -60.0 | 8.54 | 0.0 | 0.05 | 0 | 0 | 0 | 0.24 | -51.02 | 0.29 | -40.82 | -0.08 | 0 | 0.16 | -67.35 | 0.00 | 0 |
| 2014 (1) | 2.19 | 12.31 | 2.44 | -25.38 | 0 | 0 | 0 | 0 | 16.33 | 5.9 | 0.48 | 0 | 3.15 | -11.02 | 19.29 | -15.98 | 2.18 | -1.8 | 0 | 0 | 0 | 0 | 0.05 | -37.5 | 8.54 | -36.79 | 0 | 0 | 0 | 0 | 0.49 | 0 | 0.49 | 0 | 0 | 0 | 0.49 | 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) | 5.19 | 13.07 | 36.58 | 0 | 0 | 0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0 | 3.62 | 11.38 | -28.03 | -0.31 | -82.35 | -167.39 | 2.01 | -5.19 | -26.64 | 13.54 | 3.82 | -5.44 | 4.29 | -2.72 | -25.91 | 0 | 0 | 0 | 5.96 | 5.3 | 1.88 | 0.11 | -15.38 | -38.89 | 10.16 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.94 | -19.02 | -48.09 | -1.8 | -20.81 | -53.85 | -0.17 | 0.0 | 19.05 | -2.11 | -17.22 | -38.82 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.59 | -4.18 | 74.52 | 0 | 0 | 0 | 0.4 | 0.0 | 33.33 | 0 | 0 | 0 | 3.25 | 4.5 | -17.93 | -0.17 | -342.86 | 59.52 | 2.12 | 66.93 | -7.42 | 13.05 | 74.22 | 3.4 | 4.41 | -5.16 | -39.59 | 0 | 0 | 0 | 5.66 | -11.01 | -9.15 | 0.13 | -7.14 | -31.58 | 10.16 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.63 | -12.41 | 6.32 | -1.49 | -12.88 | 7.45 | -0.17 | 0.0 | 19.05 | -1.8 | -11.11 | 7.69 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.79 | 24.42 | 44.71 | 0 | 0 | -100.0 | 0.4 | 2.56 | 21.21 | 0 | 0 | 0 | 3.11 | -36.01 | -28.83 | 0.07 | 130.43 | 75.0 | 1.27 | -50.78 | -35.86 | 7.49 | -47.12 | -31.36 | 4.65 | -4.12 | -43.7 | 0 | 0 | 0 | 6.36 | -1.4 | 34.18 | 0.14 | -12.5 | -33.33 | 10.16 | 0.0 | -3.79 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -1.45 | 5.23 | -133.87 | -1.32 | 5.04 | -169.39 | -0.17 | 0.0 | 19.05 | -1.62 | 4.71 | -95.18 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.85 | 1.32 | 143.67 | 0 | 0 | -100.0 | 0.39 | -2.5 | 5.41 | 0 | 0 | 0 | 4.86 | -3.38 | -15.77 | -0.23 | -150.0 | -162.16 | 2.58 | -5.84 | -36.45 | 14.16 | -1.14 | -37.12 | 4.85 | -16.23 | -40.93 | 0 | 0 | 0 | 6.45 | 10.26 | 34.1 | 0.16 | -11.11 | 0.0 | 10.16 | 0.0 | -3.79 | 0.14 | 0.0 | 0.0 | 0 | 0 | -100.0 | -1.53 | -16.79 | -82.14 | -1.39 | -18.8 | -162.26 | -0.17 | 19.05 | 19.05 | -1.7 | -11.84 | -61.9 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.8 | 44.49 | 158.5 | 0 | 0 | -100.0 | 0.4 | 33.33 | 0.0 | 0 | 0 | 0 | 5.03 | 27.02 | 24.2 | 0.46 | 209.52 | -9.8 | 2.74 | 19.65 | -13.29 | 14.32 | 13.52 | -21.86 | 5.79 | -20.68 | -26.52 | 0 | 0 | 0 | 5.85 | -6.1 | 19.88 | 0.18 | -5.26 | 260.0 | 10.16 | 0.0 | -3.79 | 0.14 | 0.0 | 0.0 | 0 | 0 | -100.0 | -1.31 | 24.71 | -8.26 | -1.17 | 27.33 | -30.0 | -0.21 | 0.0 | 8.7 | -1.52 | 22.05 | -5.56 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.63 | -20.54 | 19.0 | 0 | -100.0 | -100.0 | 0.3 | -9.09 | -26.83 | 0 | 0 | 0 | 3.96 | -9.38 | 0.0 | -0.42 | -1150.0 | -4300.0 | 2.29 | 15.66 | -5.76 | 12.62 | 15.66 | -8.62 | 7.3 | -11.62 | 5.49 | 0 | 0 | 0 | 6.23 | 31.43 | 25.35 | 0.19 | -9.52 | 280.0 | 10.16 | -3.79 | -3.79 | 0.14 | 0.0 | 0.0 | 0 | 0 | -100.0 | -1.74 | -180.65 | -1.16 | -1.61 | -228.57 | -14.18 | -0.21 | 0.0 | 8.7 | -1.95 | -134.94 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.31 | 109.49 | 57.62 | 1.83 | 61.95 | -62.35 | 0.33 | -10.81 | 106.25 | 0 | 0 | 0 | 4.37 | -24.26 | 2.82 | 0.04 | -89.19 | -87.1 | 1.98 | -51.23 | -17.5 | 10.91 | -51.55 | -20.5 | 8.26 | 0.61 | 15.04 | 0 | 0 | 0 | 4.74 | -1.46 | 1429.03 | 0.21 | 31.25 | 320.0 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -0.62 | 26.19 | 64.16 | -0.49 | 7.55 | 65.49 | -0.21 | 0.0 | 4.55 | -0.83 | 20.95 | 57.44 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.58 | 7.48 | -18.56 | 1.13 | 73.85 | -77.84 | 0.37 | -7.5 | 1133.33 | 0 | 0 | 0 | 5.77 | 42.47 | 15.86 | 0.37 | -27.45 | 68.18 | 4.06 | 28.48 | 50.37 | 22.52 | 22.85 | 47.45 | 8.21 | 4.19 | 15.8 | 0 | 0 | 0 | 4.81 | -1.43 | 1750.0 | 0.16 | 220.0 | 220.0 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.84 | 30.58 | 58.82 | -0.53 | 41.11 | 69.36 | -0.21 | 8.7 | 4.55 | -1.05 | 27.08 | 53.54 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.47 | -33.48 | 33.64 | 0.65 | 140.74 | -86.73 | 0.4 | -2.44 | 1233.33 | 0 | 0 | 0 | 4.05 | 2.27 | -8.16 | 0.51 | 5000.0 | 325.0 | 3.16 | 30.04 | 39.21 | 18.33 | 32.76 | 45.67 | 7.88 | 13.87 | 4.79 | 0 | 0 | 0 | 4.88 | -1.81 | 1776.92 | 0.05 | 0.0 | 0.0 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -1.21 | 29.65 | 46.46 | -0.9 | 36.17 | 53.85 | -0.23 | 0.0 | 4.17 | -1.44 | 26.15 | 42.4 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.21 | 5.24 | 169.51 | 0.27 | -94.44 | -94.55 | 0.41 | 156.25 | 1266.67 | 0 | 0 | 0 | 3.96 | -6.82 | 2.86 | 0.01 | -96.77 | -83.33 | 2.43 | 1.25 | -5.81 | 13.81 | 0.62 | -0.41 | 6.92 | -3.62 | -14.67 | 0 | 0 | 0 | 4.97 | 1503.23 | 1740.74 | 0.05 | 0.0 | -16.67 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -1.72 | 0.58 | 27.43 | -1.41 | 0.7 | 31.55 | -0.23 | -4.55 | 0.0 | -1.95 | 0.0 | 25.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.1 | 8.25 | 15.38 | 4.86 | -4.71 | -3.19 | 0.16 | 433.33 | 433.33 | 0 | 0 | 0 | 4.25 | -14.66 | -4.28 | 0.31 | 40.91 | 214.81 | 2.4 | -11.11 | 25.0 | 13.72 | -10.15 | 30.36 | 7.18 | 1.27 | -7.95 | 0 | 0 | 0 | 0.31 | 19.23 | 10.71 | 0.05 | 0.0 | -28.57 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -1.73 | 15.2 | 28.81 | -1.42 | 17.92 | 33.02 | -0.22 | 0.0 | -4.76 | -1.95 | 13.72 | 26.14 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.94 | 76.36 | -8.92 | 5.1 | 4.08 | 5.15 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 4.98 | 12.93 | -6.74 | 0.22 | 83.33 | 1000.0 | 2.7 | 18.94 | 7.57 | 15.27 | 21.36 | 7.93 | 7.09 | -5.72 | -2.74 | 0 | 0 | 0 | 0.26 | 0.0 | -3.7 | 0.05 | 0.0 | -37.5 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -2.04 | 9.73 | 5.56 | -1.73 | 11.28 | 6.49 | -0.22 | 8.33 | -15.79 | -2.26 | 9.6 | 3.83 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.1 | 34.15 | -47.37 | 4.9 | -1.01 | 0.62 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 4.41 | 14.55 | -11.45 | 0.12 | 100.0 | 0.0 | 2.27 | -12.02 | -12.36 | 12.58 | -9.24 | -15.66 | 7.52 | -7.27 | 0.27 | 0 | 0 | 0 | 0.26 | -3.7 | 0 | 0.05 | -16.67 | -44.44 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -2.26 | 4.64 | -3.67 | -1.95 | 5.34 | -4.28 | -0.24 | -4.35 | -20.0 | -2.5 | 3.85 | -5.04 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.82 | -54.95 | -46.75 | 4.95 | -1.39 | 1.23 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 3.85 | -13.29 | 10.63 | 0.06 | 122.22 | 105.5 | 2.58 | 34.38 | -3.37 | 13.86 | 31.7 | 0 | 8.11 | 3.97 | 14.06 | 0 | 0 | 0 | 0.27 | -3.57 | 0 | 0.06 | -14.29 | -33.33 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -2.37 | 2.47 | -3.04 | -2.06 | 2.83 | -3.52 | -0.23 | -9.52 | -64.29 | -2.6 | 1.52 | -6.56 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.82 | -14.55 | 83.84 | 5.02 | 3.51 | 16.74 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 4.44 | -16.85 | 12.69 | -0.27 | -1450.0 | -2800.0 | 1.92 | -23.51 | -48.11 | 10.53 | -25.6 | 0 | 7.8 | 7.0 | 30.0 | 0 | 0 | 0 | 0.28 | 3.7 | 0 | 0.07 | -12.5 | 0.0 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -2.43 | -12.5 | -100.83 | -2.12 | -14.59 | -135.56 | -0.21 | -10.53 | -31.25 | -2.64 | -12.34 | -92.7 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.13 | 1.91 | 65.12 | 4.85 | -0.41 | 20.95 | 0.03 | 0 | 0 | 0 | 0 | 0 | 5.34 | 7.23 | 7.66 | 0.02 | -83.33 | -83.33 | 2.51 | -3.09 | -17.16 | 14.15 | -5.16 | 0 | 7.29 | -2.8 | 25.26 | 0 | 0 | 0 | 0.27 | 0 | 0 | 0.08 | -11.11 | 60.0 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -2.16 | 0.92 | -78.51 | -1.85 | 1.07 | -105.56 | -0.19 | 5.0 | -26.67 | -2.35 | 1.26 | -72.79 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.09 | 35.71 | 0.0 | 4.87 | -0.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.98 | 43.1 | 0.0 | 0.12 | 111.01 | 0.0 | 2.59 | -3.0 | 0.0 | 14.92 | 0 | 0.0 | 7.5 | 5.49 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.09 | 0.0 | 0.0 | 10.56 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -2.18 | 5.22 | 0.0 | -1.87 | 6.03 | 0.0 | -0.2 | -42.86 | 0.0 | -2.38 | 2.46 | 0.0 | 0.00 | 0 | 0.0 |
