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) | 8.67 | 741.75 | 1.17 | -89.76 | 55.35 | 45.85 | 0 | 0 | 70.63 | 12.76 | 19.15 | 27.24 | 0.66 | 175.0 | 0.93 | 143.89 | 216.73 | 11.91 | 0.23 | 0.0 | 31.5 | -3.67 | 0.01 | 0.0 | 85.71 | 16.52 | 10.68 | 16.47 | 0 | 0 | 20.61 | 27.14 | 31.29 | 23.29 | 0 | 0 | 20.61 | 27.14 | 0.00 | 0 |
| 2022 (9) | 1.03 | -37.95 | 11.43 | -28.34 | 37.95 | 22.42 | 0 | 0 | 62.64 | 46.56 | 15.05 | 99.6 | 0.24 | 2300.0 | 0.38 | 1537.55 | 193.66 | 1.86 | 0.23 | 0.0 | 32.7 | -17.19 | 0.01 | -50.0 | 73.56 | 14.76 | 9.17 | 8.91 | 0 | 0 | 16.21 | 58.15 | 25.38 | 36.01 | 0 | 0 | 16.21 | 58.15 | 0.00 | 0 |
| 2021 (8) | 1.66 | 7.1 | 15.95 | 9.62 | 31.0 | 339.09 | 0 | 0 | 42.74 | -7.41 | 7.54 | -8.27 | 0.01 | -96.88 | 0.02 | -96.62 | 190.12 | 16.22 | 0.23 | 0.0 | 39.49 | 10.52 | 0.02 | 0 | 64.1 | 14.69 | 8.42 | 10.94 | 0 | 0 | 10.25 | -17.8 | 18.66 | -7.03 | 0 | 0 | 10.25 | -17.8 | 0.00 | 0 |
| 2020 (7) | 1.55 | -75.97 | 14.55 | 43.35 | 7.06 | -50.04 | 0 | 0 | 46.16 | -37.88 | 8.22 | -44.8 | 0.32 | -77.14 | 0.69 | -63.2 | 163.59 | 35.25 | 0.23 | 0.0 | 35.73 | 102.21 | 0 | 0 | 55.89 | 20.5 | 7.59 | 24.22 | 0 | 0 | 12.47 | -35.02 | 20.07 | -20.64 | 0 | 0 | 12.47 | -35.02 | 0.00 | 0 |
| 2019 (6) | 6.45 | 650.0 | 10.15 | 92.97 | 14.13 | -40.68 | 0 | 0 | 74.31 | 95.97 | 14.89 | 230.89 | 1.4 | 3400.0 | 1.88 | 1686.03 | 120.95 | 3.29 | 0.23 | 0.0 | 17.67 | 30.99 | 0 | 0 | 46.38 | 13.62 | 6.11 | 7.95 | 0 | 0 | 19.19 | 83.29 | 25.29 | 56.89 | 0 | 0 | 19.19 | 83.29 | 0.00 | 0 |
| 2018 (5) | 0.86 | -59.05 | 5.26 | 31.5 | 23.82 | 38.81 | 0 | 0 | 37.92 | -9.3 | 4.5 | -54.41 | 0.04 | -50.0 | 0.11 | -44.87 | 117.1 | 10.48 | 0.23 | 0.0 | 13.49 | -0.52 | 0 | 0 | 40.82 | 7.99 | 5.66 | 21.2 | 0 | 0 | 10.47 | -33.1 | 16.12 | -20.67 | 0 | 0 | 10.47 | -33.1 | 0.00 | 0 |
| 2017 (4) | 2.1 | -74.61 | 4.0 | 0 | 17.16 | 89.2 | 0 | 0 | 41.81 | 25.07 | 9.87 | 1.13 | 0.08 | -70.37 | 0.19 | -76.31 | 105.99 | 38.12 | 0.23 | 0.0 | 13.56 | 22.71 | 0 | 0 | 37.8 | 10.01 | 4.67 | 26.56 | 0 | 0 | 15.65 | -0.25 | 20.32 | 4.85 | 0 | 0 | 15.65 | -0.25 | 0.00 | 0 |
| 2016 (3) | 8.27 | 11.31 | 0 | 0 | 9.07 | -19.81 | 0 | 0 | 33.43 | -0.09 | 9.76 | -2.79 | 0.27 | 58.82 | 0.81 | 58.97 | 76.74 | 2.55 | 0.23 | -67.14 | 11.05 | 45.97 | 0 | 0 | 34.36 | 19.97 | 3.69 | 37.17 | 0 | 0 | 15.69 | -0.76 | 19.38 | 4.76 | 0 | 0 | 15.69 | -0.76 | 0.00 | 0 |
| 2015 (2) | 7.43 | 388.82 | 6.22 | -5.18 | 11.31 | 103.42 | 0 | 0 | 33.46 | -9.71 | 10.04 | -9.22 | 0.17 | -5.56 | 0.51 | 4.61 | 74.83 | 21.1 | 0.7 | -32.04 | 7.57 | 177.29 | 0 | 0 | 28.64 | 20.03 | 2.69 | 70.25 | 0 | 0 | 15.81 | 12.69 | 18.5 | 18.51 | 0 | 0 | 15.81 | 12.69 | 0.00 | 0 |
| 2014 (1) | 1.52 | -76.25 | 6.56 | -0.91 | 5.56 | -38.08 | 0 | 0 | 37.06 | 18.74 | 11.06 | 11.6 | 0.18 | -93.75 | 0.49 | -94.74 | 61.79 | 26.72 | 1.03 | -0.96 | 2.73 | 0 | 0 | 0 | 23.86 | 26.98 | 1.58 | 150.79 | 0 | 0 | 14.03 | 46.76 | 15.61 | 53.19 | 0 | 0 | 14.03 | 46.76 | 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) | 2.73 | 6.64 | -61.44 | 2.74 | 364.41 | -70.7 | 83.63 | 5.62 | 50.47 | 0 | 0 | 0 | 0.08 | -98.33 | -99.65 | -1.4 | -308.96 | -123.61 | 0.28 | -9.68 | -70.21 | 0.65 | 38.45 | -68.54 | 265.64 | 7.5 | 35.1 | 0.23 | 0.0 | 0.0 | 37.78 | 36.59 | 87.87 | 0.01 | 0 | 0.0 | 99.43 | 0.0 | 16.01 | 12.59 | 0.0 | 17.88 | 0 | 0 | 0 | 4.84 | -22.44 | -59.16 | 17.44 | -7.38 | -22.56 | 0 | 0 | 0 | 4.84 | -22.44 | -59.16 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.56 | -34.69 | 52.38 | 0.59 | -49.57 | -93.29 | 79.18 | 55.1 | 62.39 | 0 | 0 | 0 | 4.79 | -63.07 | 16.83 | 0.67 | -83.29 | 348.15 | 0.31 | -61.25 | 1450.0 | 0.47 | -61.66 | 1154.62 | 247.1 | 5.81 | 24.96 | 0.23 | 0.0 | 0.0 | 27.66 | -35.28 | 1.73 | 0 | 0 | -100.0 | 99.43 | 16.01 | 16.21 | 12.59 | 17.88 | 17.88 | 0 | 0 | 0 | 6.24 | -74.67 | 5.41 | 18.83 | -46.66 | 13.43 | 0 | 0 | 0 | 6.24 | -74.67 | 5.41 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.92 | -54.79 | -22.38 | 1.17 | 0.0 | -86.46 | 51.05 | -7.77 | 34.48 | 0 | 0 | 0 | 12.97 | -48.51 | -29.24 | 4.01 | -54.28 | -15.04 | 0.8 | 21.21 | 0 | 1.23 | 31.17 | 0 | 233.54 | 7.76 | 22.43 | 0.23 | 0.0 | 0.0 | 42.74 | 35.68 | 30.19 | 0 | -100.0 | -100.0 | 85.71 | 0.0 | 16.26 | 10.68 | 0.0 | 16.47 | 0 | 0 | 0 | 24.63 | 19.51 | 17.68 | 35.3 | 12.82 | 17.28 | 0 | 0 | 0 | 24.63 | 19.51 | 17.68 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.67 | 22.46 | 741.75 | 1.17 | -87.49 | -89.76 | 55.35 | -0.41 | 45.85 | 0 | 0 | 0 | 25.19 | 9.47 | 0 | 8.77 | 47.89 | 3348.15 | 0.66 | -29.79 | 175.0 | 0.93 | -54.83 | 143.89 | 216.73 | 10.23 | 11.91 | 0.23 | 0.0 | 0.0 | 31.5 | 56.64 | -3.67 | 0.01 | 0.0 | 0.0 | 85.71 | 0.0 | 16.52 | 10.68 | 0.0 | 16.47 | 0 | 0 | 0 | 20.61 | 73.92 | 27.14 | 31.29 | 38.94 | 23.29 | 0 | 0 | 0 | 20.61 | 73.92 | 27.14 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.08 | 321.43 | -17.29 | 9.35 | 6.37 | -37.21 | 55.58 | 13.99 | 111.41 | 0 | 0 | 0 | 23.01 | 461.22 | -25.68 | 5.93 | 2296.3 | -18.99 | 0.94 | 4600.0 | 4600.0 | 2.07 | 5422.29 | 8573.9 | 196.62 | -0.57 | 8.53 | 0.23 | 0.0 | 0.0 | 20.11 | -26.04 | -44.46 | 0.01 | 0.0 | 0.0 | 85.71 | 0.18 | 16.61 | 10.68 | 0.0 | 16.47 | 0 | 0 | 0 | 11.85 | 100.17 | -28.09 | 22.52 | 35.66 | -12.2 | 0 | 0 | 0 | 11.85 | 100.17 | -28.09 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.68 | -66.73 | -25.33 | 8.79 | 1.74 | -54.57 | 48.76 | 28.45 | 102.32 | 0 | 0 | 0 | 4.1 | -77.63 | -87.05 | -0.27 | -105.72 | -103.21 | 0.02 | 0 | 0.0 | 0.04 | 0 | 36.28 | 197.74 | 3.66 | 2.43 | 0.23 | 0.0 | 0.0 | 27.19 | -17.18 | -29.21 | 0.01 | 0.0 | -50.0 | 85.56 | 16.06 | 16.47 | 10.68 | 16.47 | 16.47 | 0 | 0 | 0 | 5.92 | -71.72 | -35.37 | 16.6 | -44.85 | -9.44 | 0 | 0 | 0 | 5.92 | -71.72 | -35.37 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.05 | 390.29 | -3.63 | 8.64 | -24.41 | -56.03 | 37.96 | 0.03 | 22.45 | 0 | 0 | 0 | 18.33 | 0 | 91550.0 | 4.72 | 1848.15 | 1223.81 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 190.75 | -1.5 | -5.09 | 0.23 | 0.0 | 0.0 | 32.83 | 0.4 | -15.34 | 0.01 | 0.0 | -50.0 | 73.72 | 0.22 | 14.35 | 9.17 | 0.0 | 8.91 | 0 | 0 | 0 | 20.93 | 29.12 | 112.92 | 30.1 | 18.6 | 65.02 | 0 | 0 | 0 | 20.93 | 29.12 | 112.92 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.03 | -87.97 | -37.95 | 11.43 | -23.24 | -28.34 | 37.95 | 44.35 | 22.42 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.27 | -103.69 | -106.49 | 0.24 | 1100.0 | 2300.0 | 0.38 | 1506.51 | 1537.93 | 193.66 | 6.89 | 1.86 | 0.23 | 0.0 | 0.0 | 32.7 | -9.69 | -17.19 | 0.01 | 0.0 | -50.0 | 73.56 | 0.08 | 14.76 | 9.17 | 0.0 | 8.91 | 0 | 0 | 0 | 16.21 | -1.64 | 58.15 | 25.38 | -1.05 | 36.01 | 0 | 0 | 0 | 16.21 | -1.64 | 58.15 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.56 | 280.44 | 19.89 | 14.89 | -23.05 | 105.38 | 26.29 | 9.09 | 1.62 | 0 | 0 | 0 | 30.96 | -2.21 | 55.89 | 7.32 | -13.06 | 73.46 | 0.02 | 0.0 | -98.39 | 0.02 | -13.24 | -99.11 | 181.17 | -6.15 | -3.62 | 0.23 | 0.0 | 0.0 | 36.21 | -5.73 | -26.36 | 0.01 | -50.0 | -50.0 | 73.5 | 0.05 | 14.86 | 9.17 | 0.0 | 8.91 | 0 | 0 | 0 | 16.48 | 79.91 | 170.61 | 25.65 | 39.93 | 76.77 | 0 | 0 | 0 | 16.48 | 79.91 | 170.61 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.25 | -57.06 | 230.88 | 19.35 | -1.53 | 1.42 | 24.1 | -22.26 | 38.51 | 0 | 0 | 0 | 31.66 | 158200.0 | 316500.0 | 8.42 | 2104.76 | 1930.43 | 0.02 | 100.0 | -33.33 | 0.03 | 13.0 | -69.35 | 193.04 | -3.96 | 0.63 | 0.23 | 0.0 | 0.0 | 38.41 | -0.95 | -14.95 | 0.02 | 0.0 | 0.0 | 73.46 | 13.94 | 31.11 | 9.17 | 8.91 | 20.82 | 0 | 0 | 0 | 9.16 | -6.82 | -21.24 | 18.33 | 0.49 | -4.68 | 0 | 0 | 0 | 9.16 | -6.82 | -21.24 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.24 | 215.66 | 291.04 | 19.65 | 23.2 | -6.12 | 31.0 | 0.0 | 123.67 | 0 | 0 | 0 | 0.02 | -99.91 | -98.8 | -0.42 | -110.1 | -13.51 | 0.01 | 0.0 | 0 | 0.02 | 3.99 | 0 | 200.99 | 5.72 | 12.76 | 0.23 | 0.0 | 0.0 | 38.78 | -1.8 | 6.69 | 0.02 | 0.0 | 0.0 | 64.47 | 0.58 | 15.21 | 8.42 | 0.0 | 10.94 | 0 | 0 | 0 | 9.83 | -4.1 | -18.76 | 18.24 | -2.25 | -7.36 | 0 | 0 | 0 | 9.83 | -4.1 | -18.76 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.66 | -76.75 | 7.1 | 15.95 | 120.0 | 9.62 | 31.0 | 19.83 | 339.09 | 0 | 0 | 0 | 21.22 | 6.85 | -13.74 | 4.16 | -1.42 | -18.75 | 0.01 | -99.19 | -96.88 | 0.02 | -99.13 | -96.63 | 190.12 | 1.14 | 16.22 | 0.23 | 0.0 | 0.0 | 39.49 | -19.69 | 10.52 | 0.02 | 0.0 | 0 | 64.1 | 0.17 | 14.69 | 8.42 | 0.0 | 10.94 | 0 | 0 | 0 | 10.25 | 68.31 | -17.8 | 18.66 | 28.6 | -7.03 | 0 | 0 | 0 | 10.25 | 68.31 | -17.8 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.14 | 950.0 | 382.43 | 7.25 | -62.0 | -47.65 | 25.87 | 48.68 | 114.69 | 0 | 0 | 0 | 19.86 | 198500.0 | 176.6 | 4.22 | 1017.39 | 486.11 | 1.24 | 4033.33 | 588.89 | 2.69 | 2897.18 | 903.24 | 187.98 | -2.01 | 19.16 | 0.23 | 0.0 | 0.0 | 49.17 | 8.88 | 50.23 | 0.02 | 0.0 | 0 | 63.99 | 14.21 | 14.57 | 8.42 | 10.94 | 10.94 | 0 | 0 | 0 | 6.09 | -47.64 | -17.14 | 14.51 | -24.54 | -2.88 | 0 | 0 | 0 | 6.09 | -47.64 | -17.14 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.68 | -49.25 | -83.89 | 19.08 | -8.84 | 87.98 | 17.4 | 25.54 | 23.14 | 0 | 0 | 0 | 0.01 | -99.4 | -99.86 | -0.46 | -24.32 | -133.58 | 0.03 | 0 | -90.0 | 0.09 | 0 | 0 | 191.84 | 7.62 | 36.34 | 0.23 | 0.0 | 0.0 | 45.16 | 24.24 | 70.74 | 0.02 | 0.0 | 0 | 56.03 | 0.13 | 0.74 | 7.59 | 0.0 | 0.0 | 0 | 0 | 0 | 11.63 | -3.88 | 75.41 | 19.23 | -2.34 | 35.23 | 0 | 0 | 0 | 11.63 | -3.88 | 75.41 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.34 | -13.55 | -28.34 | 20.93 | 43.85 | 106.21 | 13.86 | 96.32 | -1.91 | 0 | 0 | 0 | 1.66 | -93.25 | -76.42 | -0.37 | -107.23 | -137.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 | 178.25 | 8.96 | 32.29 | 0.23 | 0.0 | 0.0 | 36.35 | 1.74 | 47.05 | 0.02 | 0 | 0 | 55.96 | 0.13 | 20.14 | 7.59 | 0.0 | 24.22 | 0 | 0 | 0 | 12.1 | -2.97 | -40.07 | 19.69 | -1.89 | -25.13 | 0 | 0 | 0 | 12.1 | -2.97 | -40.07 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.55 | 4.73 | -75.97 | 14.55 | 5.05 | 43.35 | 7.06 | -41.41 | -50.04 | 0 | 0 | 0 | 24.6 | 242.62 | -46.08 | 5.12 | 611.11 | -49.05 | 0.32 | 77.78 | -77.14 | 0.69 | 158.73 | 0 | 163.59 | 3.7 | 35.25 | 0.23 | 0.0 | 0.0 | 35.73 | 9.17 | 102.21 | 0 | 0 | 0 | 55.89 | 0.07 | 20.5 | 7.59 | 0.0 | 24.22 | 0 | 0 | 0 | 12.47 | 69.66 | -35.02 | 20.07 | 34.34 | -20.64 | 0 | 0 | 0 | 12.47 | 69.66 | -35.02 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.48 | -64.93 | 0.0 | 13.85 | 36.45 | 0.0 | 12.05 | -14.72 | 0.0 | 0 | 0 | 0.0 | 7.18 | -2.18 | 0.0 | 0.72 | -47.45 | 0.0 | 0.18 | -40.0 | 0.0 | 0.27 | 0 | 0.0 | 157.76 | 12.12 | 0.0 | 0.23 | 0.0 | 0.0 | 32.73 | 23.74 | 0.0 | 0 | 0 | 0.0 | 55.85 | 0.41 | 0.0 | 7.59 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.35 | 10.86 | 0.0 | 14.94 | 5.06 | 0.0 | 0 | 0 | 0.0 | 7.35 | 10.86 | 0.0 | 0.00 | 0 | 0.0 |
