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) | 10.41 | -11.4 | 9.47 | 18.67 | 4.13 | 23.65 | 0 | 0 | 25.9 | -10.13 | -1.73 | 0 | 9.6 | 20.0 | 37.07 | 33.53 | 10.42 | 23.61 | 0 | 0 | 6.29 | -15.91 | 0 | 0 | 16.92 | 0.0 | 3.65 | 0.0 | 0.98 | -38.75 | -1.42 | 0 | 3.2 | -34.83 | -1.35 | 0 | -2.77 | 0 | 0.00 | 0 |
| 2022 (9) | 11.75 | -0.84 | 7.98 | -39.77 | 3.34 | -16.71 | 0 | 0 | 28.82 | -33.21 | -1.03 | 0 | 8.0 | -39.35 | 27.76 | -9.19 | 8.43 | -31.35 | 0 | 0 | 7.48 | 70.0 | 0 | 0 | 16.92 | 0.0 | 3.65 | 6.41 | 1.6 | 88.24 | -0.33 | 0 | 4.91 | -23.88 | -0.98 | 0 | -1.31 | 0 | 0.00 | 0 |
| 2021 (8) | 11.85 | 21.79 | 13.25 | 83.26 | 4.01 | 4.97 | 0 | 0 | 43.15 | 24.93 | 2.43 | 0 | 13.19 | 0.3 | 30.57 | -19.71 | 12.28 | 41.8 | 0 | 0 | 4.4 | -35.39 | 0 | 0 | 16.92 | 0.0 | 3.43 | 0.0 | 0.85 | 0.0 | 2.17 | 0 | 6.45 | 60.85 | -1.6 | 0 | 0.57 | 0 | 0.00 | 0 |
| 2020 (7) | 9.73 | -17.12 | 7.23 | -33.73 | 3.82 | -51.28 | 0 | 0 | 34.54 | 0.32 | -0.42 | 0 | 13.15 | 15.96 | 38.07 | 15.59 | 8.66 | -8.84 | 0 | 0 | 6.81 | 34.58 | 0 | 0 | 16.92 | 0.0 | 3.43 | 0.0 | 0.85 | 107.32 | -0.27 | 0 | 4.01 | -6.53 | -1.69 | 0 | -1.96 | 0 | 0.00 | 0 |
| 2019 (6) | 11.74 | -21.84 | 10.91 | 23.42 | 7.84 | 27.9 | 0 | 0 | 34.43 | -12.86 | -1.92 | 0 | 11.34 | -2.99 | 32.94 | 11.32 | 9.5 | 17.28 | 0 | 0 | 5.06 | -43.72 | 0 | 0 | 16.92 | 0.0 | 3.43 | 0.0 | 0.41 | 0 | 0.45 | -83.58 | 4.29 | -30.47 | -1.45 | 0 | -1.0 | 0 | 0.00 | 0 |
| 2018 (5) | 15.02 | 4.96 | 8.84 | 5.87 | 6.13 | -14.39 | 0 | 0 | 39.51 | 2.28 | -0.89 | 0 | 11.69 | -14.48 | 29.59 | -16.39 | 8.1 | -16.84 | 0 | 0 | 8.99 | -15.03 | 0 | 0 | 16.92 | 0.0 | 3.43 | 0.0 | 0 | 0 | 2.74 | -29.02 | 6.17 | -15.36 | -0.41 | 0 | 2.33 | -44.79 | 0.00 | 0 |
| 2017 (4) | 14.31 | -16.71 | 8.35 | -0.95 | 7.16 | 14.56 | 0 | 0 | 38.63 | 6.13 | -0.01 | 0 | 13.67 | 8.06 | 35.39 | 1.83 | 9.74 | 30.91 | 0 | 0 | 10.58 | 5.06 | 0 | 0 | 16.92 | 0.0 | 3.43 | 1.18 | 0 | 0 | 3.86 | -1.53 | 7.29 | -0.14 | 0.36 | -65.38 | 4.22 | -14.92 | 0.00 | 0 |
| 2016 (3) | 17.18 | 29.86 | 8.43 | 27.73 | 6.25 | 106.27 | 0 | 0 | 36.4 | -2.36 | 0.45 | 0 | 12.65 | 11.55 | 34.75 | 14.25 | 7.44 | 28.5 | 0 | 0 | 10.07 | -13.11 | 0 | 0 | 16.92 | 0.0 | 3.39 | 0.0 | 0 | 0 | 3.92 | 13.29 | 7.3 | 6.57 | 1.04 | -70.62 | 4.96 | -29.14 | 0.00 | 0 |
| 2015 (2) | 13.23 | 4.17 | 6.6 | -4.62 | 3.03 | -48.03 | 0 | 0 | 37.28 | -5.5 | -0.41 | 0 | 11.34 | -11.13 | 30.42 | -5.96 | 5.79 | -27.9 | 0 | 0 | 11.59 | 36.03 | 0 | 0 | 16.92 | -1.4 | 3.39 | 2.73 | 0 | 0 | 3.46 | -19.72 | 6.85 | -9.99 | 3.54 | -11.28 | 7.0 | -15.66 | 0.00 | 0 |
| 2014 (1) | 12.7 | -24.63 | 6.92 | 5.81 | 5.83 | 2.1 | 0 | 0 | 39.45 | -1.91 | 0.87 | 480.0 | 12.76 | -5.06 | 32.34 | -3.21 | 8.03 | 36.1 | 0 | 0 | 8.52 | -13.5 | 0 | 0 | 17.16 | 0.0 | 3.3 | 0.61 | 0 | 0 | 4.31 | 24.93 | 7.61 | 13.08 | 3.99 | 47.78 | 8.3 | 34.96 | 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) | 8.62 | -2.27 | -10.11 | 12.73 | 8.99 | 125.71 | 4.73 | 7.74 | 30.3 | 0 | 0 | 0 | 8.08 | -7.87 | 13.17 | -0.54 | 0 | -8.0 | 10.7 | -2.37 | 19.55 | 35.12 | -5.38 | -2.14 | 11.6 | 14.62 | 28.46 | 0 | 0 | 0 | 6.78 | -16.81 | -2.45 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | -2.6 | -27.45 | -188.89 | 2.03 | -21.32 | -45.58 | -0.37 | 44.78 | 53.16 | -2.97 | -9.59 | -75.74 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.82 | -16.0 | -5.57 | 11.68 | 5.61 | 154.47 | 4.39 | 14.03 | 25.79 | 0 | 0 | 0 | 8.77 | 43.07 | 55.77 | 0 | 100.0 | 100.0 | 10.96 | 20.84 | 47.51 | 37.11 | 7.99 | 17.84 | 10.12 | -1.75 | 48.17 | 0 | 0 | 0 | 8.15 | -7.07 | 9.69 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | -2.04 | 1.45 | -410.0 | 2.58 | 1.18 | -39.01 | -0.67 | 23.86 | 56.21 | -2.71 | 8.14 | -40.41 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.5 | 0.86 | -13.72 | 11.06 | 16.79 | 44.95 | 3.85 | -6.78 | 3.77 | 0 | 0 | 0 | 6.13 | -18.16 | 8.69 | -0.7 | -29.63 | -79.49 | 9.07 | -5.52 | 17.49 | 34.37 | -7.28 | 16.02 | 10.3 | -1.15 | 32.05 | 0 | 0 | 0 | 8.77 | 39.43 | 27.47 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.98 | 0.0 | -38.75 | -2.07 | -45.77 | -187.5 | 2.55 | -20.31 | -43.71 | -0.88 | 34.81 | 1.12 | -2.95 | -6.5 | -83.23 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.41 | 8.55 | -11.4 | 9.47 | 67.91 | 18.67 | 4.13 | 13.77 | 23.65 | 0 | 0 | 0 | 7.49 | 4.9 | 14.7 | -0.54 | -8.0 | 16.92 | 9.6 | 7.26 | 20.0 | 37.07 | 3.29 | 33.58 | 10.42 | 15.39 | 23.61 | 0 | 0 | 0 | 6.29 | -9.5 | -15.91 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.98 | 0.0 | -38.75 | -1.42 | -57.78 | -330.3 | 3.2 | -14.21 | -34.83 | -1.35 | -70.89 | -37.76 | -2.77 | -63.91 | -111.45 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.59 | 2.68 | -25.31 | 5.64 | 22.88 | -40.0 | 3.63 | 4.01 | 4.61 | 0 | 0 | 0 | 7.14 | 26.82 | 23.32 | -0.5 | -66.67 | -21.95 | 8.95 | 20.46 | 16.54 | 35.89 | 13.94 | 54.01 | 9.03 | 32.21 | -6.33 | 0 | 0 | 0 | 6.95 | -6.46 | -11.58 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.98 | 0.0 | -38.75 | -0.9 | -125.0 | -381.25 | 3.73 | -11.82 | -33.03 | -0.79 | 48.37 | -41.07 | -1.69 | 12.44 | -604.17 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.34 | -23.25 | -25.93 | 4.59 | -39.84 | -63.97 | 3.49 | -5.93 | 17.11 | 0 | 0 | 0 | 5.63 | -0.18 | -30.49 | -0.3 | 23.08 | -900.0 | 7.43 | -3.76 | -28.21 | 31.50 | 6.32 | 14.6 | 6.83 | -12.44 | -42.41 | 0 | 0 | 0 | 7.43 | 7.99 | 31.5 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 0.98 | -38.75 | -38.75 | -0.4 | 44.44 | -154.79 | 4.23 | -6.62 | -29.15 | -1.53 | -71.91 | -70.0 | -1.93 | -19.88 | -1035.29 | 0.00 | 0 | 0 |
| 23Q1 (14) | 12.17 | 3.57 | -9.79 | 7.63 | -4.39 | -41.62 | 3.71 | 11.08 | -8.85 | 0 | 0 | 0 | 5.64 | -13.63 | -32.94 | -0.39 | 40.0 | -750.0 | 7.72 | -3.5 | -34.02 | 29.62 | 6.76 | 6.92 | 7.8 | -7.47 | -39.53 | 0 | 0 | 0 | 6.88 | -8.02 | 42.74 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 0.0 | 1.6 | 0.0 | 88.24 | -0.72 | -118.18 | -147.68 | 4.53 | -7.74 | -24.63 | -0.89 | 9.18 | -45.9 | -1.61 | -22.9 | -278.89 | 0.00 | 0 | 0 |
| 22Q4 (13) | 11.75 | -8.49 | -0.84 | 7.98 | -15.11 | -39.77 | 3.34 | -3.75 | -16.71 | 0 | 0 | 0 | 6.53 | 12.78 | -38.74 | -0.65 | -58.54 | -309.68 | 8.0 | 4.17 | -39.35 | 27.75 | 19.09 | -9.22 | 8.43 | -12.55 | -31.35 | 0 | 0 | 0 | 7.48 | -4.83 | 70.0 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 6.41 | 1.6 | 0.0 | 88.24 | -0.33 | -203.12 | -115.21 | 4.91 | -11.85 | -23.88 | -0.98 | -75.0 | 38.75 | -1.31 | -445.83 | -329.82 | 0.00 | 0 | 0 |
| 22Q3 (12) | 12.84 | 1.82 | 27.63 | 9.4 | -26.22 | -23.95 | 3.47 | 16.44 | 3.58 | 0 | 0 | 0 | 5.79 | -28.52 | -44.8 | -0.41 | -1266.67 | -163.08 | 7.68 | -25.8 | -42.13 | 23.30 | -15.22 | -23.65 | 9.64 | -18.72 | -25.9 | 0 | 0 | 0 | 7.86 | 39.12 | 50.86 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 6.41 | 1.6 | 0.0 | 88.24 | 0.32 | -56.16 | -82.8 | 5.57 | -6.7 | -9.28 | -0.56 | 37.78 | 68.18 | -0.24 | -41.18 | -340.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 12.61 | -6.52 | 43.79 | 12.74 | -2.52 | 41.09 | 2.98 | -26.78 | -34.79 | 0 | 0 | 0 | 8.1 | -3.69 | -36.07 | -0.03 | -150.0 | -103.33 | 10.35 | -11.54 | -29.74 | 27.48 | -0.8 | -19.66 | 11.86 | -8.06 | -3.58 | 0 | 0 | 0 | 5.65 | 17.22 | -1.4 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 0.0 | 6.41 | 1.6 | 88.24 | 88.24 | 0.73 | -51.66 | -39.17 | 5.97 | -0.67 | 8.74 | -0.9 | -47.54 | 48.86 | -0.17 | -118.89 | 69.64 | 0.00 | 0 | 0 |
| 22Q1 (10) | 13.49 | 13.84 | 36.95 | 13.07 | -1.36 | 58.81 | 4.07 | 1.5 | 14.01 | 0 | 0 | 0 | 8.41 | -21.11 | -9.86 | 0.06 | -80.65 | -89.47 | 11.7 | -11.3 | -2.5 | 27.71 | -9.36 | -9.98 | 12.9 | 5.05 | 21.35 | 0 | 0 | 0 | 4.82 | 9.55 | -29.43 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.65 | 6.41 | 6.41 | 0.85 | 0.0 | 0.0 | 1.51 | -30.41 | 403.33 | 6.01 | -6.82 | 30.94 | -0.61 | 61.88 | 59.87 | 0.9 | 57.89 | 173.77 | 0.00 | 0 | 0 |
| 21Q4 (9) | 11.85 | 17.79 | 21.79 | 13.25 | 7.2 | 83.26 | 4.01 | 19.7 | 4.97 | 0 | 0 | 0 | 10.66 | 1.62 | -3.0 | 0.31 | -52.31 | 106.67 | 13.19 | -0.6 | 0.3 | 30.57 | 0.16 | -19.69 | 12.28 | -5.61 | 41.8 | 0 | 0 | 0 | 4.4 | -15.55 | -35.39 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 2.17 | 16.67 | 903.7 | 6.45 | 5.05 | 60.85 | -1.6 | 9.09 | 5.33 | 0.57 | 470.0 | 129.08 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.06 | 14.71 | -15.75 | 12.36 | 36.88 | 45.41 | 3.35 | -26.7 | -21.91 | 0 | 0 | 0 | 10.49 | -17.21 | 4.17 | 0.65 | -27.78 | 490.91 | 13.27 | -9.91 | 13.52 | 30.52 | -10.78 | -14.97 | 13.01 | 5.77 | 76.05 | 0 | 0 | 0 | 5.21 | -9.08 | -29.31 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 1.86 | 55.0 | 479.59 | 6.14 | 11.84 | 61.58 | -1.76 | 0.0 | 10.66 | 0.1 | 117.86 | 104.07 | 0.00 | 0 | 0 |
| 21Q2 (7) | 8.77 | -10.96 | -17.96 | 9.03 | 9.72 | -21.2 | 4.57 | 28.01 | -7.49 | 0 | 0 | 0 | 12.67 | 35.8 | 47.33 | 0.9 | 57.89 | 309.09 | 14.73 | 22.75 | 50.31 | 34.21 | 11.15 | 0 | 12.3 | 15.71 | 74.22 | 0 | 0 | 0 | 5.73 | -16.11 | 65.61 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 1.2 | 300.0 | 287.5 | 5.49 | 19.61 | 50.41 | -1.76 | -15.79 | 25.11 | -0.56 | 54.1 | 81.27 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.85 | 1.23 | -10.78 | 8.23 | 13.83 | -22.87 | 3.57 | -6.54 | -39.29 | 0 | 0 | 0 | 9.33 | -15.1 | 90.8 | 0.57 | 280.0 | 162.64 | 12.0 | -8.75 | 50.56 | 30.78 | -19.14 | 0 | 10.63 | 22.75 | 34.39 | 0 | 0 | 0 | 6.83 | 0.29 | 39.67 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.85 | 0.0 | 107.32 | 0.3 | 211.11 | 153.57 | 4.59 | 14.46 | 39.94 | -1.52 | 10.06 | 20.83 | -1.22 | 37.76 | 50.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.73 | -18.51 | -17.12 | 7.23 | -14.94 | -33.73 | 3.82 | -10.96 | -51.28 | 0 | 0 | 0 | 10.99 | 9.14 | 21.98 | 0.15 | 36.36 | 110.95 | 13.15 | 12.49 | 15.96 | 38.06 | 6.04 | 0 | 8.66 | 17.19 | -8.84 | 0 | 0 | 0 | 6.81 | -7.6 | 34.58 | 0 | 0 | 0 | 16.92 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.85 | 0.0 | 107.32 | -0.27 | 44.9 | -160.0 | 4.01 | 5.53 | -6.53 | -1.69 | 14.21 | -16.55 | -1.96 | 20.33 | -96.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 11.94 | 11.69 | 0.0 | 8.5 | -25.83 | 0.0 | 4.29 | -13.16 | 0.0 | 0 | 0 | 0.0 | 10.07 | 17.09 | 0.0 | 0.11 | -50.0 | 0.0 | 11.69 | 19.29 | 0.0 | 35.89 | 0 | 0.0 | 7.39 | 4.67 | 0.0 | 0 | 0 | 0.0 | 7.37 | 113.01 | 0.0 | 0 | 0 | 0.0 | 16.92 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | -0.49 | 23.44 | 0.0 | 3.8 | 4.11 | 0.0 | -1.97 | 16.17 | 0.0 | -2.46 | 17.73 | 0.0 | 0.00 | 0 | 0.0 |
