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) | 15.8 | 28.77 | 8.57 | -17.2 | 0 | 0 | 0 | 0 | 86.3 | 25.88 | 1.74 | 0 | 3.16 | 141.22 | 3.66 | 91.64 | 0 | 0 | 9.42 | 3.18 | 0 | 0 | 0.01 | 0.0 | 22.63 | 0.0 | 0.98 | 0.0 | 1.7 | 0.0 | -10.71 | 0 | -8.03 | 0 | 0.61 | -3.17 | -10.1 | 0 | 0.00 | 0 |
| 2022 (9) | 12.27 | -29.6 | 10.35 | -18.38 | 0 | 0 | 0 | 0 | 68.56 | -14.76 | -7.73 | 0 | 1.31 | 469.57 | 1.91 | 568.18 | 0 | 0 | 9.13 | -14.35 | 0 | 0 | 0.01 | 0 | 22.63 | 0.0 | 0.98 | 0.0 | 1.7 | -0.58 | -12.44 | 0 | -9.77 | 0 | 0.63 | 0 | -11.81 | 0 | 0.00 | 0 |
| 2021 (8) | 17.43 | 18.81 | 12.68 | 48.65 | 0 | 0 | 0 | 0 | 80.43 | 27.59 | 1.17 | 0 | 0.23 | -85.53 | 0.29 | -88.66 | 0 | 0 | 10.66 | 14.26 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.98 | 0.0 | 1.71 | -0.58 | -4.79 | 0 | -2.11 | 0 | -0.84 | 0 | -5.63 | 0 | 0.00 | 0 |
| 2020 (7) | 14.67 | -13.14 | 8.53 | -31.71 | 0 | 0 | 0 | 0 | 63.04 | -13.87 | -7.03 | 0 | 1.59 | -5.36 | 2.52 | 9.88 | 0 | 0 | 9.33 | 0.43 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.98 | 0.0 | 1.72 | -0.58 | -7.54 | 0 | -4.84 | 0 | -0.68 | 0 | -8.22 | 0 | 0.00 | 0 |
| 2019 (6) | 16.89 | -14.35 | 12.49 | -42.2 | 0 | 0 | 0 | 0 | 73.19 | -2.05 | 0.34 | -49.25 | 1.68 | -83.58 | 2.30 | -83.23 | 0 | 0 | 9.29 | -49.32 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.98 | 0.0 | 1.73 | -0.57 | -0.49 | 0 | 2.22 | 69.47 | -0.41 | 0 | -0.9 | 0 | 0.00 | 0 |
| 2018 (5) | 19.72 | 6.02 | 21.61 | 13.62 | 0 | 0 | 0 | 0 | 74.72 | -12.82 | 0.67 | 0 | 10.23 | -48.15 | 13.69 | -40.52 | 0 | 0 | 18.33 | -4.58 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.98 | 0.0 | 1.74 | -0.57 | -1.41 | 0 | 1.31 | 0 | 0.01 | -97.73 | -1.4 | 0 | 0.00 | 0 |
| 2017 (4) | 18.6 | 14.89 | 19.02 | -34.91 | 0 | 0 | 0 | 0 | 85.71 | 35.23 | -5.41 | 0 | 19.73 | -30.99 | 23.02 | -48.97 | 0 | 0 | 19.21 | -0.05 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.98 | 2.08 | 1.75 | -0.57 | -3.32 | 0 | -0.59 | 0 | 0.44 | -46.99 | -2.88 | 0 | 0.00 | 0 |
| 2016 (3) | 16.19 | 16.31 | 29.22 | 5.56 | 0 | 0 | 0 | 0 | 63.38 | -19.53 | 0.21 | -82.79 | 28.59 | 0.7 | 45.11 | 25.14 | 0 | 0 | 19.22 | 2.45 | 0 | 0 | 0 | 0 | 22.63 | -2.25 | 0.96 | 15.66 | 1.76 | -0.56 | 2.64 | -16.72 | 5.36 | -7.11 | 0.83 | -36.15 | 3.47 | -22.37 | 0.00 | 0 |
| 2015 (2) | 13.92 | -7.94 | 27.68 | 79.39 | 0 | 0 | 0 | 0 | 78.76 | -33.1 | 1.22 | -16.44 | 28.39 | -1.53 | 36.05 | 47.2 | 0.3 | 3.45 | 18.76 | 263.57 | 0 | 0 | 0.02 | -33.33 | 23.15 | -2.11 | 0.83 | 20.29 | 1.77 | -0.56 | 3.17 | 26.8 | 5.77 | 16.1 | 1.3 | -6.47 | 4.47 | 14.91 | 0.02 | -2.34 |
| 2014 (1) | 15.12 | 29.01 | 15.43 | -9.87 | 0 | 0 | 0 | 0 | 117.73 | 15.6 | 1.46 | 0 | 28.83 | -5.63 | 24.49 | -18.37 | 0.29 | -56.06 | 5.16 | -0.77 | 0 | 0 | 0.03 | 0.0 | 23.65 | 0.0 | 0.69 | 0.0 | 1.78 | -1.11 | 2.5 | 86.57 | 4.97 | 30.1 | 1.39 | 6.11 | 3.89 | 46.79 | 0.02 | 4.18 |
| 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) | 13.26 | 6.94 | 36.98 | 11.09 | -13.49 | 13.98 | 0 | 0 | 0 | 0 | 0 | 0 | 23.1 | -0.52 | -0.13 | 0.82 | 1540.0 | 15.49 | 5.07 | -25.44 | 31.35 | 5.58 | -25.42 | 18.49 | 3.7 | 4.23 | 0 | 8.97 | -4.57 | -1.43 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | -9.34 | 8.07 | 12.05 | -6.67 | 10.95 | 15.99 | 0.73 | -3.95 | -1.35 | -8.61 | 8.4 | 12.85 | 0.00 | 0 | 0 |
| 24Q2 (19) | 12.4 | 20.98 | 13.14 | 12.82 | 34.1 | 27.44 | 0 | 0 | 0 | 0 | 0 | 0 | 23.22 | 17.51 | 24.3 | 0.05 | -90.0 | -90.2 | 6.8 | 49.12 | 209.09 | 7.47 | 41.68 | 151.57 | 3.55 | 3450.0 | 0 | 9.4 | -0.11 | 2.96 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | -10.16 | 0.49 | 10.33 | -7.49 | 0.53 | 13.41 | 0.76 | 5.56 | 22.58 | -9.4 | 0.95 | 12.23 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.25 | -35.13 | 23.05 | 9.56 | 11.55 | -10.15 | 0 | 0 | 0 | 0 | 0 | 0 | 19.76 | -20.51 | 0.66 | 0.5 | 725.0 | -18.03 | 4.56 | 44.3 | 14.57 | 5.28 | 44.09 | -2.55 | 0.1 | 0 | 0 | 9.41 | -0.11 | 3.07 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.0 | 0.59 | -10.21 | 4.67 | 13.69 | -7.53 | 6.23 | 17.79 | 0.72 | 18.03 | 16.13 | -9.49 | 6.04 | 15.34 | 0.00 | 0 | 0 |
| 23Q4 (17) | 15.8 | 63.22 | 28.77 | 8.57 | -11.92 | -17.2 | 0 | 0 | 0 | 0 | 0 | 0 | 24.86 | 7.48 | 20.68 | -0.08 | -111.27 | 98.18 | 3.16 | -18.13 | 141.22 | 3.66 | -22.18 | 91.64 | 0 | 0 | 0 | 9.42 | 3.52 | 3.18 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | -10.71 | -0.85 | 13.91 | -8.03 | -1.13 | 17.81 | 0.61 | -17.57 | -3.17 | -10.1 | -2.23 | 14.48 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.68 | -11.68 | -0.72 | 9.73 | -3.28 | -25.5 | 0 | 0 | 0 | 0 | 0 | 0 | 23.13 | 23.82 | 52.88 | 0.71 | 39.22 | 1114.29 | 3.86 | 75.45 | 34.49 | 4.71 | 58.35 | 13.94 | 0 | 0 | 0 | 9.1 | -0.33 | -20.94 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | -10.62 | 6.27 | -30.79 | -7.94 | 8.21 | -45.96 | 0.74 | 19.35 | 2.78 | -9.88 | 7.75 | -33.51 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.96 | 31.57 | -23.25 | 10.06 | -5.45 | -27.1 | 0 | 0 | 0 | 0 | 0 | 0 | 18.68 | -4.84 | 2.92 | 0.51 | -16.39 | 114.49 | 2.2 | -44.72 | 511.11 | 2.97 | -45.12 | 537.11 | 0 | 0 | 0 | 9.13 | 0.0 | -12.46 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.59 | 0.0 | -11.33 | 4.23 | -40.75 | -8.65 | 5.57 | -61.08 | 0.62 | 0.0 | 255.0 | -10.71 | 4.46 | -26.75 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.33 | -32.11 | -38.39 | 10.64 | 2.8 | -19.09 | 0 | 0 | 0 | 0 | 0 | 0 | 19.63 | -4.71 | 33.72 | 0.61 | 113.86 | 144.0 | 3.98 | 203.82 | 870.73 | 5.41 | 183.36 | 953.0 | 0 | 0 | 0 | 9.13 | 0.0 | -14.27 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.69 | -0.59 | -1.17 | -11.83 | 4.9 | -160.57 | -9.16 | 6.24 | -392.47 | 0.62 | -1.59 | 205.08 | -11.21 | 5.08 | -118.52 | 0.00 | 0 | 0 |
| 22Q4 (13) | 12.27 | 25.85 | -29.6 | 10.35 | -20.75 | -18.38 | 0 | 0 | 0 | 0 | 0 | 0 | 20.6 | 36.15 | -4.36 | -4.4 | -6185.71 | -962.75 | 1.31 | -54.36 | 469.57 | 1.91 | -53.73 | 568.18 | 0 | 0 | 0 | 9.13 | -20.68 | -14.35 | 0 | 0 | 0 | 0.01 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.0 | -0.58 | -12.44 | -53.2 | -159.71 | -9.77 | -79.6 | -363.03 | 0.63 | -12.5 | 175.0 | -11.81 | -59.59 | -109.77 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.75 | -31.72 | -19.22 | 13.06 | -5.36 | 1.79 | 0 | 0 | 0 | 0 | 0 | 0 | 15.13 | -16.64 | -33.7 | -0.07 | 98.01 | -146.67 | 2.87 | 697.22 | 187.0 | 4.13 | 785.43 | 218.88 | 0 | 0 | 0 | 11.51 | 10.35 | 26.62 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | 0.0 | -0.58 | -8.12 | -0.87 | -18.2 | -5.44 | -1.3 | -30.14 | 0.72 | 280.0 | 186.75 | -7.4 | 12.43 | 3.9 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.28 | 5.62 | 9.85 | 13.8 | 4.94 | 5.5 | 0 | 0 | 0 | 0 | 0 | 0 | 18.15 | 23.64 | -12.32 | -3.52 | -1508.0 | -8900.0 | 0.36 | -12.2 | -80.11 | 0.47 | -9.29 | -81.04 | 0 | 0 | 0 | 10.43 | -2.07 | 14.62 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.7 | -0.58 | -0.58 | -8.05 | -77.31 | -14.67 | -5.37 | -188.71 | -24.02 | -0.4 | 32.2 | 51.81 | -8.45 | -64.72 | -7.64 | 0.00 | 0 | 0 |
| 22Q1 (10) | 13.52 | -22.43 | 11.46 | 13.15 | 3.71 | 7.35 | 0 | 0 | 0 | 0 | 0 | 0 | 14.68 | -31.85 | -4.49 | 0.25 | -50.98 | -46.81 | 0.41 | 78.26 | -65.55 | 0.51 | 79.8 | -70.43 | 0 | 0 | 0 | 10.65 | -0.09 | 14.27 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.71 | 0.0 | -0.58 | -4.54 | 5.22 | 35.69 | -1.86 | 11.85 | 57.44 | -0.59 | 29.76 | 13.24 | -5.13 | 8.88 | 33.72 | 0.00 | 0 | 0 |
| 21Q4 (9) | 17.43 | 44.41 | 18.81 | 12.68 | -1.17 | 48.65 | 0 | 0 | 0 | 0 | 0 | 0 | 21.54 | -5.61 | 17.51 | 0.51 | 240.0 | 169.86 | 0.23 | -77.0 | -85.53 | 0.29 | -77.92 | -88.66 | 0 | 0 | 0 | 10.66 | 17.27 | 14.26 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.71 | 0.0 | -0.58 | -4.79 | 30.28 | 36.47 | -2.11 | 49.52 | 56.4 | -0.84 | -1.2 | -23.53 | -5.63 | 26.88 | 31.51 | 0.00 | 0 | 0 |
| 21Q3 (8) | 12.07 | -7.15 | -11.96 | 12.83 | -1.91 | 23.48 | 0 | 0 | 0 | 0 | 0 | 0 | 22.82 | 10.24 | 18.92 | 0.15 | 275.0 | 103.43 | 1.0 | -44.75 | -69.51 | 1.30 | -47.35 | -74.39 | 0 | 0 | 0 | 9.09 | -0.11 | -2.57 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.71 | 0.0 | -0.58 | -6.87 | 2.14 | -1.33 | -4.18 | 3.46 | -2.2 | -0.83 | 0.0 | -40.68 | -7.7 | 1.91 | -4.48 | 0.00 | 0 | 0 |
| 21Q2 (7) | 13.0 | 7.17 | -13.39 | 13.08 | 6.78 | 43.11 | 0 | 0 | 0 | 0 | 0 | 0 | 20.7 | 34.68 | 33.12 | 0.04 | -91.49 | 101.98 | 1.81 | 52.1 | -4.23 | 2.46 | 41.46 | 0 | 0 | 0 | 0 | 9.1 | -2.36 | -2.57 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0 | 1.71 | -0.58 | 0 | -7.02 | 0.57 | 0 | -4.33 | 0.92 | -1646.43 | -0.83 | -22.06 | -59.62 | -7.85 | -1.42 | -1409.62 | 0.00 | 0 | 0 |
| 21Q1 (6) | 12.13 | -17.31 | -14.03 | 12.25 | 43.61 | -10.97 | 0 | 0 | 0 | 0 | 0 | 0 | 15.37 | -16.15 | 54.32 | 0.47 | 164.38 | 487.5 | 1.19 | -25.16 | -47.81 | 1.74 | -31.07 | 0 | 0 | 0 | 0 | 9.32 | -0.11 | -2.51 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0 | 1.72 | 0.0 | 0 | -7.06 | 6.37 | 0 | -4.37 | 9.71 | -290.0 | -0.68 | 0.0 | -78.95 | -7.74 | 5.84 | -1936.84 | 0.00 | 0 | 0 |
| 20Q4 (5) | 14.67 | 7.0 | -13.14 | 8.53 | -17.9 | -31.71 | 0 | 0 | 0 | 0 | 0 | 0 | 18.33 | -4.48 | -9.12 | -0.73 | 83.3 | -556.25 | 1.59 | -51.52 | -5.36 | 2.52 | -50.11 | 0 | 0 | 0 | 0 | 9.33 | 0.0 | 0.43 | 0 | 0 | 0 | 0 | 0 | 0 | 22.63 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.72 | 0.0 | -0.58 | -7.54 | -11.21 | -1438.78 | -4.84 | -18.34 | -318.02 | -0.68 | -15.25 | -65.85 | -8.22 | -11.53 | -813.33 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 13.71 | -8.66 | 0.0 | 10.39 | 13.68 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.19 | 23.41 | 0.0 | -4.37 | -116.34 | 0.0 | 3.28 | 73.54 | 0.0 | 5.06 | 0 | 0.0 | 0 | 0 | 0.0 | 9.33 | -0.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 22.63 | 0.0 | 0.0 | 0.98 | 0 | 0.0 | 1.72 | 0 | 0.0 | -6.78 | 0 | 0.0 | -4.09 | -1560.71 | 0.0 | -0.59 | -13.46 | 0.0 | -7.37 | -1317.31 | 0.0 | 0.00 | 0 | 0.0 |
