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) | 4.77 | -32.44 | 10.35 | 28.89 | 1.52 | 0 | 0 | 0 | 35.93 | 47.74 | 1.31 | 0 | 17.29 | 15.65 | 48.12 | -21.72 | 4.89 | -14.06 | 0 | 0 | 11.1 | 22.65 | 0.07 | -41.67 | 13.06 | -0.23 | 0.29 | 0.0 | 0.22 | 0.0 | -0.79 | 0 | -0.28 | 0 | -0.04 | 0 | -0.83 | 0 | 0.00 | -6.79 |
| 2022 (9) | 7.06 | -62.12 | 8.03 | 22.22 | 0 | 0 | 0 | 0 | 24.32 | 80.82 | -2.11 | 0 | 14.95 | 322.32 | 61.47 | 133.56 | 5.69 | 240.72 | 0 | 0 | 9.05 | 0 | 0.12 | 71.43 | 13.09 | 19.54 | 0.29 | 0.0 | 0.22 | 0.0 | -2.11 | 0 | -1.6 | 0 | -0.71 | 0 | -2.82 | 0 | 0.00 | -27.16 |
| 2021 (8) | 18.64 | 582.78 | 6.57 | 142.44 | 0 | 0 | 0 | 0 | 13.45 | 53.89 | 0.81 | 800.0 | 3.54 | 27.8 | 26.32 | -16.96 | 1.67 | 27.48 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 10.95 | -13.44 | 0.29 | 0.0 | 0.22 | 0.0 | -2.69 | 0 | -2.19 | 0 | -0.46 | 0 | -3.15 | 0 | 0.00 | -58.63 |
| 2020 (7) | 2.73 | 193.55 | 2.71 | 111.72 | 0 | 0 | 0 | 0 | 8.74 | 4.55 | 0.09 | 0 | 2.77 | 36.45 | 31.69 | 30.52 | 1.31 | 1.55 | 0 | 0 | 0 | 0 | 0.08 | 0 | 12.65 | 0.0 | 0.29 | 0.0 | 0.22 | 0.0 | -8.5 | 0 | -7.99 | 0 | -0.18 | 0 | -8.68 | 0 | 0.01 | -2.43 |
| 2019 (6) | 0.93 | -50.27 | 1.28 | -0.78 | 0 | 0 | 0 | 0 | 8.36 | 29.61 | -0.79 | 0 | 2.03 | 82.88 | 24.28 | 41.1 | 1.29 | 69.74 | 0 | 0 | 0 | 0 | 0 | 0 | 12.65 | 0.0 | 0.29 | 0.0 | 0.22 | 0.0 | -8.6 | 0 | -8.09 | 0 | -0.18 | 0 | -8.78 | 0 | 0.01 | 78.57 |
| 2018 (5) | 1.87 | -29.7 | 1.29 | 2.38 | 0 | 0 | 0 | 0 | 6.45 | 11.4 | -0.63 | 0 | 1.11 | 0.91 | 17.21 | -9.42 | 0.76 | -25.49 | 0.17 | 0 | 0 | 0 | 0 | 0 | 12.65 | 0.0 | 0.29 | 0.0 | 0.22 | 0.0 | -7.81 | 0 | -7.31 | 0 | -0.13 | 0 | -7.94 | 0 | 0.00 | 0 |
| 2017 (4) | 2.66 | 205.75 | 1.26 | -62.28 | 0.13 | -79.37 | 0 | 0 | 5.79 | -11.06 | -1.41 | 0 | 1.1 | -16.67 | 19.00 | -6.3 | 1.02 | -13.56 | 0 | 0 | 0.13 | -51.85 | 0 | 0 | 12.65 | 123.89 | 0.29 | 0.0 | 0.22 | 0.0 | -7.32 | 0 | -6.81 | 0 | -0.1 | 0 | -7.42 | 0 | 0.00 | 0 |
| 2016 (3) | 0.87 | 33.85 | 3.34 | 3.41 | 0.63 | -5.97 | 0 | 0 | 6.51 | -17.7 | -1.86 | 0 | 1.32 | -28.65 | 20.28 | -13.3 | 1.18 | -47.09 | 0 | 0 | 0.27 | -41.3 | 0.01 | 0.0 | 5.65 | 0.0 | 0.29 | 0.0 | 0.22 | 0.0 | -2.83 | 0 | -2.32 | 0 | -0.07 | 0 | -2.9 | 0 | 0.00 | 0 |
| 2015 (2) | 0.65 | 25.0 | 3.23 | 4.87 | 0.67 | -33.66 | 0 | 0 | 7.91 | -1.74 | -0.08 | 0 | 1.85 | -18.5 | 23.39 | -17.06 | 2.23 | -3.88 | 0 | 0 | 0.46 | -36.11 | 0.01 | 0.0 | 5.65 | 0.0 | 0.29 | 0.0 | 0.22 | 0.0 | -0.95 | 0 | -0.44 | 0 | 0.16 | -30.43 | -0.79 | 0 | 0.00 | 0 |
| 2014 (1) | 0.52 | -42.86 | 3.08 | 4.05 | 1.01 | -2.88 | 0 | 0 | 8.05 | 1.39 | -0.21 | 0 | 2.27 | 12.94 | 28.20 | 11.39 | 2.32 | 8.92 | 0 | 0 | 0.72 | -1.37 | 0.01 | 0.0 | 5.65 | 0.0 | 0.29 | 0.0 | 0.22 | 0.0 | -0.85 | 0 | -0.34 | 0 | 0.23 | 109.09 | -0.62 | 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) | 5.31 | 69.65 | -22.03 | 14.06 | 10.53 | 41.16 | 4.12 | 281.48 | 214.5 | 0 | 0 | 0 | 13.04 | 37.26 | 62.19 | 0.32 | 194.12 | -58.97 | 17.03 | 11.6 | 6.44 | 42.01 | -2.17 | -10.34 | 6.74 | 17.22 | 37.83 | 0 | 0 | 0 | 9.52 | -14.23 | -15.83 | 0.06 | 0.0 | -25.0 | 13.04 | 0.0 | -0.15 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.85 | 27.35 | 24.11 | -0.35 | 46.97 | 42.62 | 1.12 | 43.59 | 500.0 | 0.27 | 169.23 | 119.29 | 0.00 | 17.07 | 45.62 |
| 24Q2 (19) | 3.13 | -46.68 | -37.15 | 12.72 | 9.37 | 37.37 | 1.08 | 0.0 | 0 | 0 | 0 | 0 | 9.5 | 37.28 | 14.6 | -0.34 | 59.52 | -217.24 | 15.26 | 8.0 | 2.83 | 42.94 | 4.32 | -6.37 | 5.75 | -5.12 | 16.87 | 0 | 0 | 0 | 11.1 | 0.0 | 5.31 | 0.06 | 0.0 | -45.45 | 13.04 | -0.15 | -0.31 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -1.17 | 28.22 | 38.42 | -0.66 | 41.07 | 52.52 | 0.78 | 136.36 | 425.0 | -0.39 | 70.0 | 81.78 | 0.00 | -0.23 | 21.35 |
| 24Q1 (18) | 5.87 | 23.06 | 9.31 | 11.63 | 12.37 | 19.4 | 1.08 | -28.95 | 0 | 0 | 0 | 0 | 6.92 | -37.55 | -18.78 | -0.84 | -354.55 | -950.0 | 14.13 | -18.28 | -23.62 | 41.16 | -14.47 | -34.72 | 6.06 | 23.93 | -8.6 | 0 | 0 | 0 | 11.1 | 0.0 | 14.43 | 0.06 | -14.29 | -50.0 | 13.06 | 0.0 | -0.23 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -1.63 | -106.33 | 25.57 | -1.12 | -300.0 | 33.33 | 0.33 | 925.0 | 197.06 | -1.3 | -56.63 | 48.62 | 0.00 | 1.9 | 59.89 |
| 23Q4 (17) | 4.77 | -29.96 | -32.44 | 10.35 | 3.92 | 28.89 | 1.52 | 16.03 | 0 | 0 | 0 | 0 | 11.08 | 37.81 | 19.14 | 0.33 | -57.69 | 257.14 | 17.29 | 8.06 | 15.65 | 48.12 | 2.71 | -21.72 | 4.89 | 0.0 | -14.06 | 0 | 0 | 0 | 11.1 | -1.86 | 22.65 | 0.07 | -12.5 | -41.67 | 13.06 | 0.0 | -0.23 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.79 | 29.46 | 62.56 | -0.28 | 54.1 | 82.5 | -0.04 | 85.71 | 94.37 | -0.83 | 40.71 | 70.57 | 0.00 | 22.34 | -6.79 |
| 23Q3 (16) | 6.81 | 36.75 | 9.31 | 9.96 | 7.56 | 10.67 | 1.31 | 0 | 0 | 0 | 0 | 0 | 8.04 | -3.02 | 28.64 | 0.78 | 168.97 | 176.47 | 16.0 | 7.82 | 89.35 | 46.85 | 2.17 | 5.68 | 4.89 | -0.61 | 15.33 | 0 | 0 | 0 | 11.31 | 7.31 | 56.0 | 0.08 | -27.27 | -20.0 | 13.06 | -0.15 | 10.87 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -1.12 | 41.05 | 41.05 | -0.61 | 56.12 | 56.12 | -0.28 | -16.67 | 75.86 | -1.4 | 34.58 | 54.25 | 0.00 | -2.44 | -56.6 |
| 23Q2 (15) | 4.98 | -7.26 | 11.16 | 9.26 | -4.93 | 38.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.29 | -2.7 | 57.31 | 0.29 | 462.5 | 154.72 | 14.84 | -19.78 | 167.39 | 45.86 | -27.27 | 31.46 | 4.92 | -25.79 | 43.02 | 0 | 0 | 0 | 10.54 | 8.66 | 277.78 | 0.11 | -8.33 | 57.14 | 13.08 | -0.08 | 19.45 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -1.9 | 13.24 | -118.39 | -1.39 | 17.26 | -275.68 | -0.24 | 29.41 | 48.94 | -2.14 | 15.42 | -59.7 | 0.00 | 31.46 | -54.86 |
| 23Q1 (14) | 5.37 | -23.94 | -33.54 | 9.74 | 21.3 | 46.47 | 0 | 0 | 0 | 0 | 0 | 0 | 8.52 | -8.39 | 143.43 | -0.08 | 61.9 | 76.47 | 18.5 | 23.75 | 469.23 | 63.05 | 2.57 | 175.11 | 6.63 | 16.52 | 212.74 | 0 | 0 | 0 | 9.7 | 7.18 | 1112.5 | 0.12 | 0.0 | 50.0 | 13.09 | 0.0 | 19.54 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -2.19 | -3.79 | 27.96 | -1.68 | -5.0 | 33.6 | -0.34 | 52.11 | -70.0 | -2.53 | 10.28 | 21.91 | 0.00 | -40.59 | -64.08 |
| 22Q4 (13) | 7.06 | 13.32 | -62.12 | 8.03 | -10.78 | 22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 9.3 | 48.8 | 130.2 | -0.21 | 79.41 | -155.26 | 14.95 | 76.92 | 322.32 | 61.47 | 38.66 | 133.73 | 5.69 | 34.2 | 240.72 | 0 | 0 | 0 | 9.05 | 24.83 | 0 | 0.12 | 20.0 | 71.43 | 13.09 | 11.12 | 19.54 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -2.11 | -11.05 | 21.56 | -1.6 | -15.11 | 26.94 | -0.71 | 38.79 | -54.35 | -2.82 | 7.84 | 10.48 | 0.00 | -43.03 | -27.16 |
| 22Q3 (12) | 6.23 | 39.06 | -66.84 | 9.0 | 34.13 | 42.18 | 0 | 0 | 0 | 0 | 0 | 0 | 6.25 | 18.6 | 101.61 | -1.02 | -92.45 | -2450.0 | 8.45 | 52.25 | 171.7 | 44.33 | 27.09 | 82.47 | 4.24 | 23.26 | 117.44 | 0 | 0 | 0 | 7.25 | 159.86 | 0 | 0.1 | 42.86 | 42.86 | 11.78 | 7.58 | 7.58 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -1.9 | -118.39 | 38.31 | -1.39 | -275.68 | 45.91 | -1.16 | -146.81 | -544.44 | -3.06 | -128.36 | 6.13 | 0.00 | 1.46 | 27.16 |
| 22Q2 (11) | 4.48 | -44.55 | 61.73 | 6.71 | 0.9 | 46.19 | 0 | 0 | 0 | 0 | 0 | 0 | 5.27 | 50.57 | 48.87 | -0.53 | -55.88 | -320.83 | 5.55 | 70.77 | 52.47 | 34.88 | 52.2 | 11.93 | 3.44 | 62.26 | 98.84 | 0 | 0 | 0 | 2.79 | 248.75 | 0 | 0.07 | -12.5 | 0.0 | 10.95 | 0.0 | 43.14 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.87 | 71.38 | 71.38 | -0.37 | 85.38 | 85.43 | -0.47 | -135.0 | -176.47 | -1.34 | 58.64 | 58.26 | 0.00 | 4.61 | -65.47 |
| 22Q1 (10) | 8.08 | -56.65 | 189.61 | 6.65 | 1.22 | 134.15 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | -13.37 | 25.9 | -0.34 | -189.47 | -254.55 | 3.25 | -8.19 | 14.04 | 22.92 | -12.85 | -22.64 | 2.12 | 26.95 | 32.5 | 0 | 0 | 0 | 0.8 | 0 | 0 | 0.08 | 14.29 | 14.29 | 10.95 | 0.0 | -13.44 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -3.04 | -13.01 | 63.29 | -2.53 | -15.53 | 67.44 | -0.2 | 56.52 | -5.26 | -3.24 | -2.86 | 61.75 | 0.00 | 20.46 | -68.64 |
| 21Q4 (9) | 18.64 | -0.8 | 582.78 | 6.57 | 3.79 | 142.44 | 0 | 0 | 0 | 0 | 0 | 0 | 4.04 | 30.32 | 19.53 | 0.38 | 1050.0 | 0.0 | 3.54 | 13.83 | 27.8 | 26.30 | 8.24 | -17.02 | 1.67 | -14.36 | 27.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 10.95 | 0.0 | -13.44 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -2.69 | 12.66 | 68.35 | -2.19 | 14.79 | 72.59 | -0.46 | -155.56 | -155.56 | -3.15 | 3.37 | 63.71 | 0.00 | -0.55 | -58.63 |
| 21Q3 (8) | 18.79 | 578.34 | 863.59 | 6.33 | 37.91 | 255.62 | 0 | 0 | 0 | 0 | 0 | 0 | 3.1 | -12.43 | 56.57 | -0.04 | -116.67 | 0.0 | 3.11 | -14.56 | 69.95 | 24.30 | -22.04 | 1.3 | 1.95 | 12.72 | 57.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -22.22 | 10.95 | 43.14 | -13.44 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -3.08 | -1.32 | 65.32 | -2.57 | -1.18 | 69.33 | -0.18 | -5.88 | 5.26 | -3.26 | -1.56 | 64.06 | 0.00 | -72.45 | -61.99 |
| 21Q2 (7) | 2.77 | -0.72 | 75.32 | 4.59 | 61.62 | 481.01 | 0 | 0 | 0 | 0 | 0 | 0 | 3.54 | 27.34 | 139.19 | 0.24 | 9.09 | 214.29 | 3.64 | 27.72 | 188.89 | 31.16 | 5.19 | 0 | 1.73 | 8.12 | 35.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | 0 | 7.65 | -39.53 | -39.53 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -3.04 | 63.29 | 65.61 | -2.54 | 67.31 | 69.54 | -0.17 | 10.53 | 19.05 | -3.21 | 62.1 | 64.53 | 0.01 | -5.01 | 37.94 |
| 21Q1 (6) | 2.79 | 2.2 | 92.41 | 2.84 | 4.8 | 373.33 | 0 | 0 | 0 | 0 | 0 | 0 | 2.78 | -17.75 | 46.32 | 0.22 | -42.11 | 833.33 | 2.85 | 2.89 | 43.94 | 29.63 | -6.52 | 0 | 1.6 | 22.14 | 21.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 0 | 12.65 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -8.28 | 2.59 | 4.06 | -7.77 | 2.75 | 4.31 | -0.19 | -5.56 | 0.0 | -8.47 | 2.42 | 3.97 | 0.01 | 58.93 | 53.66 |
| 20Q4 (5) | 2.73 | 40.0 | 193.55 | 2.71 | 52.25 | 111.72 | 0 | 0 | 0 | 0 | 0 | 0 | 3.38 | 70.71 | 48.9 | 0.38 | 1050.0 | 258.33 | 2.77 | 51.37 | 36.45 | 31.69 | 32.14 | 0 | 1.31 | 5.65 | 1.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | 0 | 12.65 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -8.5 | 4.28 | 1.16 | -7.99 | 4.65 | 1.24 | -0.18 | 5.26 | 0.0 | -8.68 | 4.3 | 1.14 | 0.01 | -8.63 | -2.43 |
| 20Q3 (4) | 1.95 | 23.42 | 0.0 | 1.78 | 125.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.98 | 33.78 | 0.0 | -0.04 | 80.95 | 0.0 | 1.83 | 45.24 | 0.0 | 23.98 | 0 | 0.0 | 1.24 | -3.12 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.09 | 0 | 0.0 | 12.65 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -8.88 | -0.45 | 0.0 | -8.38 | -0.48 | 0.0 | -0.19 | 9.52 | 0.0 | -9.07 | -0.22 | 0.0 | 0.01 | 0.0 | 0.0 |
