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) | 1.13 | 20.21 | 0 | 0 | 0 | 0 | 4.37 | 17.79 | 14.05 | -15.82 | 1.31 | 15.93 | 3.74 | -8.11 | 26.62 | 9.16 | 0.58 | 7.41 | 0 | 0 | 0 | 0 | 0 | 0 | 7.13 | 6.9 | 0.86 | 14.67 | 0.06 | -40.0 | 2.03 | 43.97 | 2.95 | 31.11 | -0.08 | 0 | 1.95 | 44.44 | 0.00 | 0 |
| 2022 (9) | 0.94 | -25.98 | 1.8 | -10.0 | 1.98 | 0 | 3.71 | 0.0 | 16.69 | -9.24 | 1.13 | 11.88 | 4.07 | -21.88 | 24.39 | -13.92 | 0.54 | -22.86 | 0 | 0 | 0 | 0 | 0 | 0 | 6.67 | 0.0 | 0.75 | 17.19 | 0.1 | 11.11 | 1.41 | 2.92 | 2.25 | 7.66 | -0.06 | 0 | 1.35 | 6.3 | 0.00 | 0 |
| 2021 (8) | 1.27 | -3.79 | 2.0 | 42.86 | 0 | 0 | 3.71 | 32.5 | 18.39 | 17.81 | 1.01 | -16.53 | 5.21 | 9.22 | 28.33 | -7.29 | 0.7 | 16.67 | 0 | 0 | 1.96 | 1.03 | 0 | 0 | 6.67 | 0.0 | 0.64 | 23.08 | 0.09 | -18.18 | 1.37 | -9.87 | 2.09 | -2.79 | -0.1 | 0 | 1.27 | -11.19 | 0.00 | 0 |
| 2020 (7) | 1.32 | 22.22 | 1.4 | 268.42 | 0 | 0 | 2.8 | 47.37 | 15.61 | 9.01 | 1.21 | 17.48 | 4.77 | 12.77 | 30.56 | 3.45 | 0.6 | 50.0 | 0 | 0 | 1.94 | -13.0 | 0 | 0 | 6.67 | 12.67 | 0.52 | 26.83 | 0.11 | 83.33 | 1.52 | 13.43 | 2.15 | 18.78 | -0.09 | 0 | 1.43 | 16.26 | 0.00 | 0 |
| 2019 (6) | 1.08 | 18.68 | 0.38 | -71.85 | 0.13 | 8.33 | 1.9 | -4.04 | 14.32 | -3.24 | 1.03 | 60.94 | 4.23 | -4.3 | 29.54 | -1.09 | 0.4 | 0.0 | 0 | 0 | 2.23 | -5.11 | 0 | 0 | 5.92 | 0.0 | 0.41 | 17.14 | 0.06 | 50.0 | 1.34 | 94.2 | 1.81 | 67.59 | -0.11 | 0 | 1.23 | 95.24 | 0.00 | 0 |
| 2018 (5) | 0.91 | -63.31 | 1.35 | -20.59 | 0.12 | 0.0 | 1.98 | 0 | 14.8 | -8.13 | 0.64 | 64.1 | 4.42 | -11.42 | 29.86 | -3.58 | 0.4 | -27.27 | 0 | 0 | 2.35 | -5.24 | 0 | 0 | 5.92 | 0.0 | 0.35 | 12.9 | 0.04 | 0 | 0.69 | 76.92 | 1.08 | 54.29 | -0.06 | 0 | 0.63 | 80.0 | 0.00 | 0 |
| 2017 (4) | 2.48 | -4.62 | 1.7 | 183.33 | 0.12 | -94.06 | 0 | 0 | 16.11 | -4.9 | 0.39 | -52.44 | 4.99 | -4.22 | 30.97 | 0.71 | 0.55 | -12.7 | 0 | 0 | 2.48 | -20.0 | 0 | 0 | 5.92 | 0.0 | 0.31 | -22.5 | 0 | 0 | 0.39 | 0 | 0.7 | 125.81 | -0.04 | 0 | 0.35 | 0 | 0.00 | 0 |
| 2016 (3) | 2.6 | -39.11 | 0.6 | -64.71 | 2.02 | 0 | 0 | 0 | 16.94 | -2.31 | 0.82 | -1.2 | 5.21 | 6.11 | 30.76 | 8.62 | 0.63 | 21.15 | 0 | 0 | 3.1 | -39.22 | 0 | 0 | 5.92 | 0.0 | 0.4 | 0.0 | 0 | 0 | -0.09 | 0 | 0.31 | 0 | -0.03 | 0 | -0.12 | 0 | 0.00 | 0 |
| 2015 (2) | 4.27 | -32.86 | 1.7 | 750.0 | 0 | 0 | 0 | 0 | 17.34 | -2.14 | 0.83 | 43.1 | 4.91 | -7.01 | 28.32 | -4.97 | 0.52 | -34.18 | 0 | 0 | 5.1 | 158.88 | 0 | 0 | 5.92 | 0.0 | 0.4 | 0.0 | 0 | 0 | -0.91 | 0 | -0.51 | 0 | 0.05 | -16.67 | -0.86 | 0 | 0.00 | 0 |
| 2014 (1) | 6.36 | 168.35 | 0.2 | 0 | 0 | 0 | 0 | 0 | 17.72 | -3.7 | 0.58 | 93.33 | 5.28 | 9.54 | 29.80 | 13.75 | 0.79 | -39.23 | 0 | 0 | 1.97 | 0 | 0 | 0 | 5.92 | 20.33 | 0.4 | 0.0 | 0 | 0 | -1.75 | 0 | -1.34 | 0 | 0.06 | 0.0 | -1.69 | 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) | 5.6 | 136.29 | 53.42 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.99 | -76.92 | -73.1 | 3.55 | -5.33 | -0.56 | 0.28 | 0.0 | -42.86 | 3.62 | -6.46 | -3.98 | 25.39 | -6.33 | -2.56 | 0.66 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.57 | -49.93 | -47.88 | 0.99 | 0.0 | 15.12 | 0.08 | 0.0 | 33.33 | 1.37 | 25.69 | -20.81 | 2.44 | 13.49 | -7.92 | -0.02 | 60.0 | 60.0 | 1.35 | 29.81 | -19.64 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.37 | -9.89 | 9.22 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 4.29 | -2.05 | 16.26 | 3.75 | 10.62 | 9.01 | 0.28 | 12.0 | 7.69 | 3.87 | 8.71 | 12.17 | 27.10 | 6.35 | 16.97 | 0.66 | -9.59 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.13 | 0.0 | 6.9 | 0.99 | 15.12 | 15.12 | 0.08 | 33.33 | 33.33 | 1.09 | 14.74 | -12.8 | 2.15 | 14.97 | -0.46 | -0.05 | 16.67 | 44.44 | 1.04 | 16.85 | -10.34 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.63 | 132.74 | 21.76 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 4.38 | 0.23 | 18.06 | 3.39 | -5.04 | -2.59 | 0.25 | -16.67 | -7.41 | 3.56 | -4.81 | 2.3 | 25.48 | -4.2 | 15.99 | 0.73 | 25.86 | 17.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.13 | 0.0 | 6.9 | 0.86 | 0.0 | 14.67 | 0.06 | 0.0 | -40.0 | 0.95 | -53.2 | -10.38 | 1.87 | -36.61 | -1.58 | -0.06 | 25.0 | -20.0 | 0.89 | -54.36 | -11.88 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.13 | -69.04 | 20.21 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 4.37 | 18.75 | 17.79 | 3.57 | 0.0 | -10.3 | 0.3 | -38.78 | -31.82 | 3.74 | -0.8 | -8.11 | 26.60 | 2.1 | 9.08 | 0.58 | -12.12 | 7.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.13 | 4.09 | 6.9 | 0.86 | 0.0 | 14.67 | 0.06 | 0.0 | -40.0 | 2.03 | 17.34 | 43.97 | 2.95 | 11.32 | 31.11 | -0.08 | -60.0 | -33.33 | 1.95 | 16.07 | 44.44 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.65 | 68.2 | 131.01 | 0 | -100.0 | -100.0 | 1.68 | -15.58 | 0 | 3.68 | -0.27 | -1.08 | 3.57 | 3.78 | -10.53 | 0.49 | 88.46 | 53.12 | 3.77 | 9.28 | -5.75 | 26.05 | 12.45 | 14.12 | 0.66 | 20.0 | 4.76 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.85 | 2.7 | 2.7 | 0.86 | 0.0 | 14.67 | 0.06 | 0.0 | -40.0 | 1.73 | 38.4 | 78.35 | 2.65 | 22.69 | 46.41 | -0.05 | 44.44 | 16.67 | 1.68 | 44.83 | 84.62 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.17 | 0.46 | 23.3 | 2.01 | 11.67 | 34.0 | 1.99 | 0.0 | 0 | 3.69 | -0.54 | 12.84 | 3.44 | -1.15 | -21.64 | 0.26 | -3.7 | 13.04 | 3.45 | -0.86 | -22.47 | 23.17 | 5.46 | -6.07 | 0.55 | -11.29 | -12.7 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.67 | 0.0 | 0.0 | 0.86 | 14.67 | 14.67 | 0.06 | -40.0 | -40.0 | 1.25 | 17.92 | 92.31 | 2.16 | 13.68 | 44.97 | -0.09 | -80.0 | -28.57 | 1.16 | 14.85 | 100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.16 | 129.79 | 89.47 | 1.8 | 0.0 | 5.88 | 1.99 | 0.51 | 0 | 3.71 | 0.0 | -0.27 | 3.48 | -12.56 | -19.63 | 0.27 | -38.64 | 92.86 | 3.48 | -14.5 | -20.91 | 21.97 | -9.91 | -8.38 | 0.62 | 14.81 | -28.74 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.67 | 0.0 | 0.0 | 0.75 | 0.0 | 17.19 | 0.1 | 0.0 | 11.11 | 1.06 | -24.82 | 96.3 | 1.9 | -15.56 | 50.79 | -0.05 | 16.67 | 0.0 | 1.01 | -25.19 | 106.12 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.94 | -40.51 | -25.98 | 1.8 | -37.93 | -10.0 | 1.98 | 0 | 0 | 3.71 | -0.27 | 0.0 | 3.98 | -0.25 | -17.26 | 0.44 | 37.5 | 144.44 | 4.07 | 1.75 | -21.88 | 24.39 | 6.81 | -13.97 | 0.54 | -14.29 | -22.86 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.67 | 0.0 | 0.0 | 0.75 | 0.0 | 17.19 | 0.1 | 0.0 | 11.11 | 1.41 | 45.36 | 2.92 | 2.25 | 24.31 | 7.66 | -0.06 | 0.0 | 40.0 | 1.35 | 48.35 | 6.3 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.58 | -10.23 | 36.21 | 2.9 | 93.33 | -31.76 | 0 | 0 | 0 | 3.72 | 13.76 | 0.54 | 3.99 | -9.11 | -11.53 | 0.32 | 39.13 | 39.13 | 4.0 | -10.11 | -17.18 | 22.83 | -7.44 | -14.82 | 0.63 | 0.0 | -10.0 | 0 | 0 | -100.0 | 1.98 | 0.51 | 1.02 | 0 | 0 | 0 | 6.67 | 0.0 | 0.0 | 0.75 | 0.0 | 17.19 | 0.1 | 0.0 | 11.11 | 0.97 | 49.23 | -42.94 | 1.81 | 21.48 | -25.51 | -0.06 | 14.29 | 87.76 | 0.91 | 56.9 | -24.79 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.76 | 54.39 | 85.26 | 1.5 | -11.76 | -53.85 | 0 | 0 | 0 | 3.27 | -12.1 | 0.62 | 4.39 | 1.39 | -6.6 | 0.23 | 64.29 | -28.12 | 4.45 | 1.14 | -10.46 | 24.67 | 2.87 | -12.99 | 0.63 | -27.59 | 6.78 | 0 | 0 | -100.0 | 1.97 | 0.0 | 1.03 | 0 | 0 | 0 | 6.67 | 0.0 | 0.0 | 0.75 | 17.19 | 17.19 | 0.1 | 11.11 | 11.11 | 0.65 | 20.37 | -47.15 | 1.49 | 18.25 | -23.59 | -0.07 | -40.0 | 65.0 | 0.58 | 18.37 | -43.69 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.14 | -10.24 | 9.62 | 1.7 | -15.0 | 54.55 | 0 | 0 | 0 | 3.72 | 0.27 | 17.35 | 4.33 | -9.98 | -0.69 | 0.14 | -22.22 | -50.0 | 4.4 | -15.55 | -7.56 | 23.98 | -15.41 | -16.73 | 0.87 | 24.29 | 19.18 | 0 | 0 | 0 | 1.97 | 0.51 | 1.55 | 0 | 0 | 0 | 6.67 | 0.0 | 0.0 | 0.64 | 0.0 | 23.08 | 0.09 | 0.0 | -18.18 | 0.54 | -60.58 | -18.18 | 1.26 | -39.71 | -1.56 | -0.05 | 50.0 | 50.0 | 0.49 | -61.42 | -12.5 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.27 | 9.48 | -3.79 | 2.0 | -52.94 | 42.86 | 0 | 0 | 0 | 3.71 | 0.27 | 32.5 | 4.81 | 6.65 | 8.09 | 0.18 | -21.74 | -25.0 | 5.21 | 7.87 | 9.22 | 28.35 | 5.75 | -7.18 | 0.7 | 0.0 | 16.67 | 0 | -100.0 | 0 | 1.96 | 0.0 | 1.03 | 0 | 0 | 0 | 6.67 | 0.0 | 0.0 | 0.64 | 0.0 | 23.08 | 0.09 | 0.0 | -18.18 | 1.37 | -19.41 | -9.87 | 2.09 | -13.99 | -2.79 | -0.1 | 79.59 | -11.11 | 1.27 | 4.96 | -11.19 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.16 | 22.11 | -17.14 | 4.25 | 30.77 | 61.6 | 0 | 0 | -100.0 | 3.7 | 13.85 | 428.57 | 4.51 | -4.04 | 12.19 | 0.23 | -28.12 | -37.84 | 4.83 | -2.82 | 10.27 | 26.80 | -5.46 | -8.45 | 0.7 | 18.64 | 32.08 | 1.65 | 3.12 | 0 | 1.96 | 0.51 | 11.36 | 0 | 0 | 0 | 6.67 | 0.0 | 12.67 | 0.64 | 0.0 | 23.08 | 0.09 | 0.0 | -18.18 | 1.7 | 38.21 | 38.21 | 2.43 | 24.62 | 31.35 | -0.49 | -145.0 | -276.92 | 1.21 | 17.48 | 10.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.95 | -8.65 | -66.9 | 3.25 | 195.45 | 42.54 | 0 | 0 | 0 | 3.25 | 2.52 | 0 | 4.7 | 7.8 | 27.03 | 0.32 | 14.29 | -5.88 | 4.97 | 4.41 | 22.72 | 28.35 | -1.54 | 0 | 0.59 | -19.18 | 31.11 | 1.6 | 0 | 0 | 1.95 | 0.52 | 8.94 | 0 | 0 | 0 | 6.67 | 0.0 | 12.67 | 0.64 | 23.08 | 23.08 | 0.09 | -18.18 | -18.18 | 1.23 | 86.36 | 30.85 | 1.95 | 52.34 | 25.0 | -0.2 | -100.0 | -42.86 | 1.03 | 83.93 | 28.75 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.04 | -21.21 | -44.68 | 1.1 | -21.43 | 292.86 | 0 | 0 | 0 | 3.17 | 13.21 | 0 | 4.36 | -2.02 | 26.38 | 0.28 | 16.67 | 3.7 | 4.76 | -0.21 | 19.6 | 28.80 | -5.7 | 0 | 0.73 | 21.67 | 52.08 | 0 | 0 | 0 | 1.94 | 0.0 | -11.42 | 0 | 0 | 0 | 6.67 | 0.0 | 12.67 | 0.52 | 0.0 | 26.83 | 0.11 | 0.0 | 83.33 | 0.66 | -56.58 | -26.67 | 1.28 | -40.47 | -7.25 | -0.1 | -11.11 | 16.67 | 0.56 | -60.84 | -28.21 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.32 | -5.71 | 22.22 | 1.4 | -46.77 | 268.42 | 0 | -100.0 | -100.0 | 2.8 | 300.0 | 47.37 | 4.45 | 10.7 | 17.41 | 0.24 | -35.14 | -22.58 | 4.77 | 8.9 | 12.77 | 30.54 | 4.3 | 0 | 0.6 | 13.21 | 50.0 | 0 | 0 | 0 | 1.94 | 10.23 | -13.0 | 0 | 0 | 0 | 6.67 | 12.67 | 12.67 | 0.52 | 0.0 | 26.83 | 0.11 | 0.0 | 83.33 | 1.52 | 23.58 | 13.43 | 2.15 | 16.22 | 18.78 | -0.09 | 30.77 | 18.18 | 1.43 | 30.0 | 16.26 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.4 | -51.22 | 0.0 | 2.63 | 15.35 | 0.0 | 0.11 | 0 | 0.0 | 0.7 | 0 | 0.0 | 4.02 | 8.65 | 0.0 | 0.37 | 8.82 | 0.0 | 4.38 | 8.15 | 0.0 | 29.28 | 0 | 0.0 | 0.53 | 17.78 | 0.0 | 0 | 0 | 0.0 | 1.76 | -1.68 | 0.0 | 0 | 0 | 0.0 | 5.92 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 1.23 | 30.85 | 0.0 | 1.85 | 18.59 | 0.0 | -0.13 | 7.14 | 0.0 | 1.1 | 37.5 | 0.0 | 0.00 | 0 | 0.0 |
