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) | 3.67 | 78.16 | 0 | 0 | 0.9 | -6.25 | 0 | 0 | 48.31 | 41.17 | 4.14 | 0 | 1.31 | 65.82 | 2.71 | 17.46 | 0.84 | 1.2 | 7.14 | 11.21 | 1.2 | -48.72 | 0.06 | -33.33 | 10.15 | 0.0 | 0 | 0 | 0 | 0 | -4.89 | 0 | -4.89 | 0 | 1.03 | 33.77 | -3.86 | 0 | 0.00 | 0 |
| 2022 (9) | 2.06 | -34.81 | 0 | 0 | 0.96 | 380.0 | 0 | 0 | 34.22 | 46.62 | -3.38 | 0 | 0.79 | 58.0 | 2.31 | 7.77 | 0.83 | 6.41 | 6.42 | 1.26 | 2.34 | -29.09 | 0.09 | 28.57 | 10.15 | -8.97 | 0 | 0 | 0 | 0 | -9.3 | 0 | -9.3 | 0 | 0.77 | 156.67 | -8.53 | 0 | 0.00 | 0 |
| 2021 (8) | 3.16 | -25.65 | 0.23 | -8.0 | 0.2 | 100.0 | 0 | 0 | 23.34 | -16.85 | -7.2 | 0 | 0.5 | 11.11 | 2.14 | 33.63 | 0.78 | -1.27 | 6.34 | -6.9 | 3.3 | 292.86 | 0.07 | 133.33 | 11.15 | 0.0 | 0 | 0 | 0 | 0 | -8.0 | 0 | -8.0 | 0 | 0.3 | -31.82 | -7.7 | 0 | 0.00 | 0 |
| 2020 (7) | 4.25 | 25.0 | 0.25 | 0 | 0.1 | 0 | 0 | 0 | 28.07 | -37.32 | -3.51 | 0 | 0.45 | -60.87 | 1.60 | -37.58 | 0.79 | -31.3 | 6.81 | 8.79 | 0.84 | 0 | 0.03 | -57.14 | 11.15 | 0.0 | 1.84 | 7.6 | 0.24 | 26.32 | -3.18 | 0 | -1.11 | 0 | 0.44 | 0 | -2.74 | 0 | 0.00 | 0 |
| 2019 (6) | 3.4 | 12.58 | 0 | 0 | 0 | 0 | 0 | 0 | 44.78 | 2.75 | 1.23 | 7.89 | 1.15 | -22.82 | 2.57 | -24.89 | 1.15 | -4.96 | 6.26 | 27.24 | 0 | 0 | 0.07 | -36.36 | 11.15 | 0.0 | 1.71 | 7.55 | 0.19 | -44.12 | 1.37 | 18.1 | 3.27 | 5.48 | -0.24 | 0 | 1.13 | 16.49 | 0.00 | 0 |
| 2018 (5) | 3.02 | -29.44 | 0 | 0 | 0 | 0 | 0 | 0 | 43.58 | 3.98 | 1.14 | -4.2 | 1.49 | 17.32 | 3.42 | 12.83 | 1.21 | -2.42 | 4.92 | 3.36 | 0 | 0 | 0.11 | -8.33 | 11.15 | 0.0 | 1.59 | 7.43 | 0.34 | 17.24 | 1.16 | -4.13 | 3.1 | 4.38 | -0.19 | 0 | 0.97 | 11.49 | 0.00 | 0 |
| 2017 (4) | 4.28 | -20.89 | 0 | 0 | 0 | 0 | 0 | 0 | 41.91 | -0.62 | 1.19 | -57.95 | 1.27 | 12.39 | 3.03 | 13.09 | 1.24 | -25.75 | 4.76 | 2.15 | 0 | 0 | 0.12 | 300.0 | 11.15 | 0.0 | 1.48 | 24.37 | 0.29 | 0 | 1.21 | -59.93 | 2.97 | -29.62 | -0.34 | 0 | 0.87 | -68.13 | 0.00 | 0 |
| 2016 (3) | 5.41 | 181.77 | 0.15 | -34.78 | 0 | 0 | 0 | 0 | 42.17 | -5.19 | 2.83 | -6.6 | 1.13 | 17.71 | 2.68 | 24.16 | 1.67 | 1.21 | 4.66 | -0.21 | 0 | 0 | 0.03 | -40.0 | 11.15 | 10.62 | 1.19 | 33.71 | 0 | 0 | 3.02 | -1.31 | 4.22 | 6.84 | -0.29 | 0 | 2.73 | -7.46 | 0.00 | 0 |
| 2015 (2) | 1.92 | 1.59 | 0.23 | 15.0 | 0 | 0 | 0 | 0 | 44.48 | -0.16 | 3.03 | 6.69 | 0.96 | -6.8 | 2.16 | -6.65 | 1.65 | 1.85 | 4.67 | 2.19 | 0 | 0 | 0.05 | 0.0 | 10.08 | 0.0 | 0.89 | 27.14 | 0 | 0 | 3.06 | 59.38 | 3.95 | 50.76 | -0.11 | 0 | 2.95 | 51.28 | 0.00 | 0 |
| 2014 (1) | 1.89 | -36.58 | 0.2 | -31.03 | 0.4 | -44.44 | 0 | 0 | 44.55 | 2.3 | 2.84 | -18.16 | 1.03 | -12.71 | 2.31 | -14.67 | 1.62 | 1.25 | 4.57 | -15.84 | 0.65 | -80.0 | 0.05 | -16.67 | 10.08 | -20.0 | 0.7 | 84.21 | 0 | 0 | 1.92 | 3740.0 | 2.62 | 509.3 | 0.03 | 0 | 1.95 | 3800.0 | 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) | 1.53 | -36.78 | 10.07 | 0 | 0 | 0 | 0.87 | -1.14 | -17.14 | 0 | 0 | 0 | 11.27 | -1.91 | -1.74 | -0.89 | -125.28 | -167.42 | 0.86 | -25.22 | -12.24 | 1.72 | -24.92 | -18.81 | 0.79 | 0.0 | -2.47 | 8.19 | -2.96 | 16.34 | 0.53 | -29.33 | -66.03 | 0.07 | 0.0 | 0.0 | 9.15 | -9.85 | -9.85 | 0 | 0 | 0 | 0 | 0 | 0 | -0.07 | -108.86 | 98.94 | -0.07 | -108.86 | 98.94 | 1.47 | -16.95 | 27.83 | 1.4 | -45.31 | 125.69 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.42 | 12.04 | 128.3 | 0 | 0 | -100.0 | 0.88 | 0.0 | -14.56 | 0 | 0 | 0 | 11.49 | -15.27 | 3.79 | 3.52 | 110.78 | 802.56 | 1.15 | -11.54 | 71.64 | 2.28 | -12.28 | 49.62 | 0.79 | -1.25 | 1.28 | 8.44 | 14.67 | 29.05 | 0.75 | -21.88 | -58.79 | 0.07 | 0.0 | -12.5 | 10.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.79 | 125.0 | 109.83 | 0.79 | 125.0 | 109.83 | 1.77 | 53.91 | 121.25 | 2.56 | 227.36 | 135.36 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.16 | -41.14 | 125.0 | 0 | 0 | -100.0 | 0.88 | -2.22 | -14.56 | 0 | 0 | 0 | 13.56 | -1.88 | 13.47 | 1.67 | 3.73 | 103.66 | 1.3 | -0.76 | 94.03 | 2.60 | -3.96 | 47.93 | 0.8 | -4.76 | 3.9 | 7.36 | 3.08 | 13.93 | 0.96 | -20.0 | -53.85 | 0.07 | 16.67 | -12.5 | 10.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.16 | 35.38 | 62.74 | -3.16 | 35.38 | 62.74 | 1.15 | 11.65 | 43.75 | -2.01 | 47.93 | 73.83 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.67 | 164.03 | 78.16 | 0 | 0 | 0 | 0.9 | -14.29 | -6.25 | 0 | 0 | 0 | 13.82 | 20.49 | 16.13 | 1.61 | 21.97 | 283.33 | 1.31 | 33.67 | 65.82 | 2.71 | 28.36 | 17.46 | 0.84 | 3.7 | 1.2 | 7.14 | 1.42 | 11.21 | 1.2 | -23.08 | -48.72 | 0.06 | -14.29 | -33.33 | 10.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.89 | 25.91 | 47.42 | -4.89 | 25.91 | 47.42 | 1.03 | -10.43 | 33.77 | -3.86 | 29.17 | 54.75 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.39 | 31.13 | -27.6 | 0 | -100.0 | -100.0 | 1.05 | 1.94 | 16.67 | 0 | 0 | 0 | 11.47 | 3.61 | 28.01 | 1.32 | 238.46 | 253.49 | 0.98 | 46.27 | 63.33 | 2.11 | 38.35 | 5.98 | 0.81 | 3.85 | 5.19 | 7.04 | 7.65 | 10.52 | 1.56 | -14.29 | -40.0 | 0.07 | -12.5 | -12.5 | 10.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.6 | 17.91 | 32.58 | -6.6 | 17.91 | 32.58 | 1.15 | 43.75 | 59.72 | -5.45 | 24.72 | 39.91 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.06 | 10.42 | -40.45 | 0.5 | 212.5 | -90.37 | 1.03 | 0.0 | 58.46 | 0 | 0 | 0 | 11.07 | -7.36 | 110.86 | 0.39 | -52.44 | 113.0 | 0.67 | 0.0 | 123.33 | 1.53 | -13.26 | 23.88 | 0.78 | 1.3 | -1.27 | 6.54 | 1.24 | 0.62 | 1.82 | -12.5 | -36.14 | 0.08 | 0.0 | 0.0 | 10.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.04 | 5.19 | 9.97 | -8.04 | 5.19 | 9.97 | 0.8 | 0.0 | 6.67 | -7.24 | 5.73 | 11.49 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.96 | -53.4 | -49.47 | 0.16 | 0 | -90.75 | 1.03 | 7.29 | 164.1 | 0 | 0 | 0 | 11.95 | 0.42 | 47.35 | 0.82 | 95.24 | 1266.67 | 0.67 | -15.19 | 86.11 | 1.76 | -23.75 | 13.59 | 0.77 | -7.23 | -2.53 | 6.46 | 0.62 | -3.73 | 2.08 | -11.11 | -33.12 | 0.08 | -11.11 | -20.0 | 10.15 | 0.0 | -8.97 | 0 | 0 | 0 | 0 | 0 | 0 | -8.48 | 8.82 | -6.94 | -8.48 | 8.82 | -6.94 | 0.8 | 3.9 | 2.56 | -7.68 | 9.96 | -7.41 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.06 | 7.29 | -34.81 | 0 | -100.0 | -100.0 | 0.96 | 6.67 | 380.0 | 0 | 0 | 0 | 11.9 | 32.81 | 52.96 | 0.42 | 148.84 | 129.79 | 0.79 | 31.67 | 58.0 | 2.31 | 15.81 | 7.77 | 0.83 | 7.79 | 6.41 | 6.42 | 0.78 | 1.26 | 2.34 | -10.0 | -29.09 | 0.09 | 12.5 | 28.57 | 10.15 | 0.0 | -8.97 | 0 | 0 | 0 | 0 | 0 | 0 | -9.3 | 5.01 | -16.25 | -9.3 | 5.01 | -16.25 | 0.77 | 6.94 | 156.67 | -8.53 | 5.95 | -10.78 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.92 | 7.87 | 28.86 | 3.2 | -38.34 | 156.0 | 0.9 | 38.46 | 0 | 0 | 0 | 0 | 8.96 | 70.67 | 180.0 | -0.86 | 71.33 | 64.61 | 0.6 | 100.0 | 275.0 | 1.99 | 61.73 | 201.99 | 0.77 | -2.53 | 2.67 | 6.37 | -2.0 | -1.39 | 2.6 | -8.77 | -25.71 | 0.08 | 0.0 | 300.0 | 10.15 | 0.0 | -8.97 | 0 | 0 | 0 | 0 | 0 | 0 | -9.79 | -9.63 | -46.12 | -9.79 | -9.63 | -46.12 | 0.72 | -4.0 | 84.62 | -9.07 | -10.88 | -43.74 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.78 | -6.32 | -28.51 | 5.19 | 200.0 | 1976.0 | 0.65 | 66.67 | -21.69 | 0 | 0 | 0 | 5.25 | -35.27 | 26.81 | -3.0 | -5100.0 | -15.38 | 0.3 | -16.67 | 150.0 | 1.23 | -20.47 | 193.34 | 0.79 | 0.0 | 3.95 | 6.5 | -3.13 | -0.15 | 2.85 | -8.36 | 6.74 | 0.08 | -20.0 | 300.0 | 10.15 | -8.97 | -8.97 | 0 | 0 | 0 | 0 | 0 | 0 | -8.93 | -12.61 | -106.24 | -8.93 | -12.61 | -106.24 | 0.75 | -3.85 | 134.38 | -8.18 | -14.41 | -103.99 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.9 | -39.87 | -64.02 | 1.73 | 652.17 | 592.0 | 0.39 | 95.0 | 85.71 | 0 | 0 | 0 | 8.11 | 4.24 | -1.34 | 0.06 | 104.26 | 107.89 | 0.36 | -28.0 | -18.18 | 1.55 | -27.66 | 2.18 | 0.79 | 1.28 | 6.76 | 6.71 | 5.84 | 0.6 | 3.11 | -5.76 | 123.74 | 0.1 | 42.86 | 400.0 | 11.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -7.93 | 0.88 | -104.91 | -7.93 | 0.88 | -340.56 | 0.78 | 160.0 | 116.67 | -7.15 | 7.14 | -103.7 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.16 | 112.08 | -25.65 | 0.23 | -81.6 | -8.0 | 0.2 | 0 | 100.0 | 0 | 0 | 0 | 7.78 | 143.12 | -10.37 | -1.41 | 41.98 | -187.76 | 0.5 | 212.5 | 11.11 | 2.14 | 224.55 | 33.63 | 0.78 | 4.0 | -1.27 | 6.34 | -1.86 | -6.9 | 3.3 | -5.71 | 292.86 | 0.07 | 250.0 | 133.33 | 11.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -8.0 | -19.4 | -151.57 | -8.0 | -19.4 | -620.72 | 0.3 | -23.08 | -31.82 | -7.7 | -22.03 | -181.02 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.49 | -40.16 | -28.71 | 1.25 | 400.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 3.2 | -22.71 | -57.45 | -2.43 | 6.54 | -710.0 | 0.16 | 33.33 | -70.37 | 0.66 | 57.1 | -61.19 | 0.75 | -1.32 | -5.06 | 6.46 | -0.77 | -3.87 | 3.5 | 31.09 | 360.53 | 0.02 | 0.0 | -33.33 | 11.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -6.7 | -54.73 | -127.89 | -6.7 | -54.73 | -670.11 | 0.39 | 21.88 | -22.0 | -6.31 | -57.36 | -158.61 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.49 | -52.84 | -28.03 | 0.25 | 0.0 | 0 | 0.83 | 295.24 | 0 | 0 | 0 | 0 | 4.14 | -49.64 | -9.8 | -2.6 | -242.11 | -233.33 | 0.12 | -72.73 | -60.0 | 0.42 | -72.3 | 0 | 0.76 | 2.7 | 2.7 | 6.51 | -2.4 | 5.17 | 2.67 | 92.09 | 0 | 0.02 | 0.0 | -50.0 | 11.15 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -4.33 | -11.89 | -64.02 | -4.33 | -140.56 | -673.21 | 0.32 | -11.11 | 390.91 | -4.01 | -14.25 | -45.82 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.28 | 24.24 | -0.56 | 0.25 | 0.0 | -87.5 | 0.21 | 110.0 | 0 | 0 | 0 | 0 | 8.22 | -5.3 | 12.91 | -0.76 | -55.1 | 60.82 | 0.44 | -2.22 | 41.94 | 1.52 | -5.39 | 0 | 0.74 | -6.33 | 2.78 | 6.67 | -2.06 | 12.1 | 1.39 | 65.48 | 0 | 0.02 | -33.33 | -60.0 | 11.15 | 0.0 | 0.0 | 1.84 | 0.0 | 7.6 | 0.24 | 0.0 | 26.32 | -3.87 | -21.7 | -578.95 | -1.8 | -62.16 | -235.34 | 0.36 | -18.18 | 185.71 | -3.51 | -28.1 | -254.55 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.25 | 103.35 | 25.0 | 0.25 | 0 | 0 | 0.1 | 0 | 0 | 0 | 0 | 0 | 8.68 | 15.43 | -29.77 | -0.49 | -63.33 | -142.24 | 0.45 | -16.67 | -60.87 | 1.60 | -5.74 | 0 | 0.79 | 0.0 | -31.3 | 6.81 | 1.34 | 8.79 | 0.84 | 10.53 | 0 | 0.03 | 0.0 | -57.14 | 11.15 | 0.0 | 0.0 | 1.84 | 0.0 | 7.6 | 0.24 | 0.0 | 26.32 | -3.18 | -8.16 | -332.12 | -1.11 | -27.59 | -133.94 | 0.44 | -12.0 | 283.33 | -2.74 | -12.3 | -342.48 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.09 | -39.6 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.52 | 63.83 | 0.0 | -0.3 | 61.54 | 0.0 | 0.54 | 80.0 | 0.0 | 1.70 | 0 | 0.0 | 0.79 | 6.76 | 0.0 | 6.72 | 8.56 | 0.0 | 0.76 | 0 | 0.0 | 0.03 | -25.0 | 0.0 | 11.15 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -2.94 | -11.36 | 0.0 | -0.87 | -55.36 | 0.0 | 0.5 | 554.55 | 0.0 | -2.44 | 11.27 | 0.0 | 0.00 | 0 | 0.0 |
