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) | 5.81 | -64.66 | 0 | 0 | 0 | 0 | 0 | 0 | 10.56 | -55.65 | -2.12 | 0 | 2.3 | -49.78 | 21.78 | 13.23 | 3.57 | -5.05 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 9.19 | 0.0 | 6.48 | 5.37 | 0 | 0 | 4.65 | -52.79 | 11.13 | -30.44 | 0.02 | 0 | 4.67 | -50.89 | 0.00 | 0 |
| 2022 (9) | 16.44 | -7.17 | 0 | 0 | 0 | 0 | 0 | 0 | 23.81 | 27.12 | 3.3 | -2.37 | 4.58 | 54.21 | 19.24 | 21.31 | 3.76 | 30.1 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 9.19 | 0.55 | 6.15 | 5.85 | 0 | 0 | 9.85 | 2.39 | 16.0 | 3.69 | -0.34 | 0 | 9.51 | 1.93 | 0.00 | 0 |
| 2021 (8) | 17.71 | 14.48 | 0 | 0 | 0 | 0 | 0 | 0 | 18.73 | -18.88 | 3.38 | -42.81 | 2.97 | -52.86 | 15.86 | -41.88 | 2.89 | 38.94 | 0 | 0 | 0 | 0 | 0.06 | -45.45 | 9.14 | 0.0 | 5.81 | 11.09 | 0 | 0 | 9.62 | -15.76 | 15.43 | -7.27 | -0.29 | 0 | 9.33 | -12.64 | 0.00 | 0 |
| 2020 (7) | 15.47 | 15.36 | 0 | 0 | 0 | 0 | 0 | 0 | 23.09 | 8.1 | 5.91 | 31.33 | 6.3 | 46.51 | 27.28 | 35.53 | 2.08 | 7.77 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | 9.14 | 0.44 | 5.23 | 9.41 | 0 | 0 | 11.42 | 18.83 | 16.64 | 15.64 | -0.74 | 0 | 10.68 | 14.22 | 0.00 | 0 |
| 2019 (6) | 13.41 | -34.55 | 0 | 0 | 0 | 0 | 0 | 0 | 21.36 | -9.57 | 4.5 | -35.44 | 4.3 | -13.13 | 20.13 | -3.94 | 1.93 | -23.11 | 0 | 0 | 0 | 0 | 0.12 | -20.0 | 9.1 | 0.0 | 4.78 | 17.16 | 0 | 0 | 9.61 | -7.24 | 14.39 | -0.35 | -0.26 | 0 | 9.35 | -3.81 | 0.00 | 0 |
| 2018 (5) | 20.49 | 0.29 | 0 | 0 | 0 | 0 | 0 | 0 | 23.62 | 15.84 | 6.97 | 6.25 | 4.95 | 19.28 | 20.96 | 2.97 | 2.51 | 15.14 | 0 | 0 | 0 | 0 | 0.15 | 0.0 | 9.1 | 0.44 | 4.08 | 19.3 | 0 | 0 | 10.36 | 20.75 | 14.44 | 20.33 | -0.64 | 0 | 9.72 | 18.83 | 0.00 | 0 |
| 2017 (4) | 20.43 | -20.1 | 0 | 0 | 0 | 0 | 0 | 0 | 20.39 | -3.36 | 6.56 | -25.03 | 4.15 | 64.68 | 20.35 | 70.42 | 2.18 | 18.48 | 0 | 0 | 0 | 0 | 0.15 | 0 | 9.06 | -0.77 | 3.42 | 34.12 | 0 | 0 | 8.58 | -25.0 | 12.0 | -14.22 | -0.4 | 0 | 8.18 | -21.65 | 0.00 | 0 |
| 2016 (3) | 25.57 | 15.13 | 0 | 0 | 0 | 0 | 0 | 0 | 21.1 | 4.04 | 8.75 | -11.53 | 2.52 | -58.21 | 11.94 | -59.83 | 1.84 | 29.58 | 0 | 0 | 0 | 0 | 0 | 0 | 9.13 | 30.62 | 2.55 | 63.46 | 0 | 0 | 11.44 | -5.22 | 13.99 | 2.72 | -1.0 | 0 | 10.44 | -13.5 | 0.00 | 0 |
| 2015 (2) | 22.21 | 261.73 | 0 | 0 | 0 | 0 | 0 | 0 | 20.28 | 55.16 | 9.89 | 61.07 | 6.03 | 84.97 | 29.73 | 19.21 | 1.42 | 21.37 | 0 | 0 | 0 | 0 | 0 | 0 | 6.99 | 26.4 | 1.56 | 64.21 | 0 | 0 | 12.07 | 51.44 | 13.62 | 52.86 | 0 | 0 | 12.07 | 51.44 | 0.00 | 0 |
| 2014 (1) | 6.14 | 77.46 | 0 | 0 | 0 | 0 | 0 | 0 | 13.07 | 82.8 | 6.14 | 127.41 | 3.26 | 94.05 | 24.94 | 6.15 | 1.17 | 20.62 | 0 | 0 | 0 | 0 | 0 | 0 | 5.53 | 22.35 | 0.95 | 39.71 | 0 | 0 | 7.97 | 82.38 | 8.91 | 76.44 | 0 | 0 | 7.97 | 82.38 | 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) | 5.64 | 6.21 | 5.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.23 | 18.32 | 80.45 | 0.08 | 125.81 | 107.27 | 2.4 | -5.88 | 21.21 | 19.72 | -17.02 | 42.23 | 3.04 | 4.11 | -9.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 33.33 | 0.0 | 9.25 | 0.76 | 0.65 | 6.48 | 0.0 | 0.0 | 0 | 0 | 0 | 4.02 | 2.03 | -18.95 | 10.5 | 0.77 | -8.22 | -0.71 | -2266.67 | -2266.67 | 3.31 | -15.35 | -32.86 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.31 | 0.95 | -42.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.73 | -15.74 | 7.91 | -0.31 | 22.5 | 24.39 | 2.55 | -8.27 | 0.0 | 23.77 | -9.98 | 78.01 | 2.92 | -0.34 | -16.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -40.0 | 9.18 | 0.0 | -0.11 | 6.48 | 0.0 | 0.0 | 0 | 0 | 0 | 3.94 | -7.29 | -34.88 | 10.42 | -2.89 | -16.84 | -0.03 | 50.0 | 88.0 | 3.91 | -6.68 | -32.59 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.26 | -9.47 | -24.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | 9.09 | -0.92 | -0.4 | -29.03 | -33.33 | 2.78 | 20.87 | 15.83 | 26.40 | 21.21 | 148.39 | 2.93 | -17.93 | -19.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -33.33 | 9.18 | -0.11 | -0.11 | 6.48 | 0.0 | 5.37 | 0 | 0 | 0 | 4.25 | -8.6 | -37.41 | 10.73 | -3.59 | -17.08 | -0.06 | -400.0 | 80.65 | 4.19 | -10.28 | -35.34 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.81 | 8.4 | -64.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.97 | 65.92 | -55.61 | -0.31 | 71.82 | -126.5 | 2.3 | 16.16 | -49.78 | 21.78 | 57.08 | 13.28 | 3.57 | 6.57 | -5.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -33.33 | 9.19 | 0.0 | 0.0 | 6.48 | 0.0 | 5.37 | 0 | 0 | 0 | 4.65 | -6.25 | -52.79 | 11.13 | -2.71 | -30.44 | 0.02 | 166.67 | 105.88 | 4.67 | -5.27 | -50.89 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.36 | -41.55 | -63.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.79 | -29.25 | -72.92 | -1.1 | -168.29 | -206.8 | 1.98 | -22.35 | -60.48 | 13.87 | 3.86 | -42.99 | 3.35 | -3.74 | -4.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 33.33 | 9.19 | 0.0 | 0.0 | 6.48 | 0.0 | 5.37 | 0 | 0 | 0 | 4.96 | -18.02 | -42.73 | 11.44 | -8.7 | -22.75 | -0.03 | 88.0 | 92.5 | 4.93 | -15.0 | -40.31 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.17 | 31.75 | -45.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.53 | -22.63 | -57.9 | -0.41 | -36.67 | -145.56 | 2.55 | 6.25 | -42.18 | 13.35 | 25.61 | -46.08 | 3.48 | -4.13 | 4.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 25.0 | 9.19 | 0.0 | 0.55 | 6.48 | 5.37 | 5.37 | 0 | 0 | 0 | 6.05 | -10.9 | -20.71 | 12.53 | -3.17 | -9.07 | -0.25 | 19.35 | -257.14 | 5.8 | -10.49 | -23.28 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.96 | -57.66 | -59.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.27 | -51.12 | -27.49 | -0.3 | -125.64 | -250.0 | 2.4 | -47.6 | -27.49 | 10.63 | -44.72 | -44.77 | 3.63 | -3.46 | 9.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 20.0 | 9.19 | 0.0 | 0.55 | 6.15 | 0.0 | 5.85 | 0 | 0 | 0 | 6.79 | -31.07 | -30.78 | 12.94 | -19.12 | -17.21 | -0.31 | 8.82 | -72.22 | 6.48 | -31.86 | -32.71 | 0.00 | 0 | 0 |
| 22Q4 (13) | 16.44 | 11.38 | -7.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.69 | 1.21 | 92.8 | 1.17 | 13.59 | 1571.43 | 4.58 | -8.58 | 54.21 | 19.23 | -20.94 | 21.26 | 3.76 | 7.43 | 30.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 100.0 | 0.0 | 9.19 | 0.0 | 0.55 | 6.15 | 0.0 | 5.85 | 0 | 0 | 0 | 9.85 | 13.74 | 2.39 | 16.0 | 8.04 | 3.69 | -0.34 | 15.0 | -17.24 | 9.51 | 15.13 | 1.93 | 0.00 | 0 | 0 |
| 22Q3 (12) | 14.76 | -12.97 | -8.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.61 | 9.98 | 73.04 | 1.03 | 14.44 | 221.88 | 5.01 | 13.61 | 48.66 | 24.32 | -1.78 | 59.63 | 3.5 | 4.79 | 31.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -57.14 | 9.19 | 0.55 | 0.55 | 6.15 | 0.0 | 5.85 | 0 | 0 | 0 | 8.66 | 13.5 | -9.41 | 14.81 | 7.47 | -3.71 | -0.4 | -471.43 | 0.0 | 8.26 | 9.26 | -9.83 | 0.00 | 0 | 0 |
| 22Q2 (11) | 16.96 | -1.8 | -12.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.01 | 33.26 | 11.3 | 0.9 | 350.0 | -14.29 | 4.41 | 33.23 | -5.97 | 24.76 | 28.67 | 28.45 | 3.34 | 0.91 | 36.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | -50.0 | 9.14 | 0.0 | 0.0 | 6.15 | 5.85 | 5.85 | 0 | 0 | 0 | 7.63 | -22.22 | -17.51 | 13.78 | -11.84 | -8.5 | -0.07 | 61.11 | 86.54 | 7.56 | -21.5 | -13.4 | 0.00 | 0 | 0 |
| 22Q1 (10) | 17.27 | -2.48 | -7.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.51 | 29.97 | -25.33 | 0.2 | 185.71 | -89.69 | 3.31 | 11.45 | -43.99 | 19.24 | 21.36 | -21.0 | 3.31 | 14.53 | 54.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | -44.44 | 9.14 | 0.0 | 0.0 | 5.81 | 0.0 | 11.09 | 0 | 0 | 0 | 9.81 | 1.98 | -26.52 | 15.63 | 1.3 | -15.88 | -0.18 | 37.93 | 71.43 | 9.63 | 3.22 | -24.29 | 0.00 | 0 | 0 |
| 21Q4 (9) | 17.71 | 10.21 | 14.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.47 | -9.16 | -49.42 | 0.07 | -78.12 | -96.93 | 2.97 | -11.87 | -52.86 | 15.86 | 4.08 | -41.88 | 2.89 | 8.65 | 38.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | -45.45 | 9.14 | 0.0 | 0.0 | 5.81 | 0.0 | 11.09 | 0 | 0 | 0 | 9.62 | 0.63 | -15.76 | 15.43 | 0.33 | -7.27 | -0.29 | 27.5 | 60.81 | 9.33 | 1.86 | -12.64 | 0.00 | 0 | 0 |
| 21Q3 (8) | 16.07 | -16.99 | 30.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.82 | -29.26 | -36.65 | 0.32 | -69.52 | -81.82 | 3.37 | -28.14 | -34.56 | 15.24 | -20.97 | -36.63 | 2.66 | 8.57 | 39.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | -41.67 | 9.14 | 0.0 | 0.0 | 5.81 | 0.0 | 11.09 | 0 | 0 | 0 | 9.56 | 3.35 | 4.37 | 15.38 | 2.12 | 6.95 | -0.4 | 23.08 | 52.94 | 9.16 | 4.93 | 10.23 | 0.00 | 0 | 0 |
| 21Q2 (7) | 19.36 | 3.75 | 31.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.4 | -10.6 | 1.31 | 1.05 | -45.88 | 17.98 | 4.69 | -20.64 | 1.96 | 19.28 | -20.87 | 0 | 2.45 | 14.49 | 18.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | -33.33 | 9.14 | 0.0 | 0.55 | 5.81 | 11.09 | 11.09 | 0 | 0 | 0 | 9.25 | -30.71 | 25.17 | 15.06 | -18.95 | 19.33 | -0.52 | 17.46 | -766.67 | 8.73 | -31.37 | 19.1 | 0.00 | 0 | 0 |
| 21Q1 (6) | 18.66 | 20.62 | 30.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.04 | -11.95 | 24.02 | 1.94 | -14.91 | 97.96 | 5.91 | -6.19 | 40.38 | 24.36 | -10.71 | 0 | 2.14 | 2.88 | -8.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -18.18 | -10.0 | 9.14 | 0.0 | 0.55 | 5.23 | 0.0 | 9.41 | 0 | 0 | 0 | 13.35 | 16.9 | 26.06 | 18.58 | 11.66 | 20.88 | -0.63 | 14.86 | -320.0 | 12.72 | 19.1 | 21.84 | 0.00 | 0 | 0 |
| 20Q4 (5) | 15.47 | 25.67 | 15.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.86 | 13.76 | 32.18 | 2.28 | 29.55 | 115.09 | 6.3 | 22.33 | 46.51 | 27.28 | 13.48 | 0 | 2.08 | 8.9 | 7.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | -8.33 | 9.14 | 0.0 | 0.44 | 5.23 | 0.0 | 9.41 | 0 | 0 | 0 | 11.42 | 24.67 | 18.83 | 16.64 | 15.72 | 15.64 | -0.74 | 12.94 | -184.62 | 10.68 | 28.52 | 14.22 | 0.00 | 0 | 0 |
| 20Q3 (4) | 12.31 | -16.37 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.03 | 13.13 | 0.0 | 1.76 | 97.75 | 0.0 | 5.15 | 11.96 | 0.0 | 24.04 | 0 | 0.0 | 1.91 | -7.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.12 | 0.0 | 0.0 | 9.14 | 0.55 | 0.0 | 5.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.16 | 23.95 | 0.0 | 14.38 | 13.95 | 0.0 | -0.85 | -1316.67 | 0.0 | 8.31 | 13.37 | 0.0 | 0.00 | 0 | 0.0 |
