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) | 3.8 | 39.19 | 3.23 | 6.25 | 1.06 | -15.2 | 0 | 0 | 15.41 | -7.72 | -2.71 | 0 | 6.73 | 7.0 | 43.67 | 15.95 | 2.26 | 29.14 | 0 | 0 | 2.76 | -9.51 | 0.02 | -50.0 | 9.72 | -37.73 | 0 | 0 | 0 | 0 | -2.71 | 0 | -2.71 | 0 | -0.88 | 0 | -3.59 | 0 | 0.00 | 0 |
| 2022 (9) | 2.73 | 145.95 | 3.04 | 289.74 | 1.25 | -46.81 | 0 | 0 | 16.7 | -25.51 | -2.67 | 0 | 6.29 | -35.95 | 37.66 | -14.01 | 1.75 | -21.88 | 0 | 0 | 3.05 | -20.98 | 0.04 | -33.33 | 15.61 | 0.0 | 0 | 0 | 0 | 0 | -8.9 | 0 | -8.9 | 0 | -0.79 | 0 | -9.69 | 0 | 0.00 | 0 |
| 2021 (8) | 1.11 | -47.39 | 0.78 | -17.02 | 2.35 | 111.71 | 0 | 0 | 22.42 | 20.6 | -0.85 | 0 | 9.82 | 18.46 | 43.80 | -1.78 | 2.24 | 17.28 | 0 | 0 | 3.86 | -34.24 | 0.06 | -14.29 | 15.61 | 0.0 | 0 | 0 | 0 | 0 | -6.23 | 0 | -6.23 | 0 | -0.86 | 0 | -7.09 | 0 | 0.00 | 0 |
| 2020 (7) | 2.11 | 62.31 | 0.94 | -37.75 | 1.11 | -88.84 | 0 | 0 | 18.59 | -18.46 | -2.73 | 0 | 8.29 | -12.37 | 44.59 | 7.48 | 1.91 | -2.55 | 0 | 0 | 5.87 | 1626.47 | 0.07 | -36.36 | 15.61 | 23.69 | 0 | 0 | 0 | 0 | -5.93 | 0 | -5.93 | 0 | -0.84 | 0 | -6.77 | 0 | 0.00 | 0 |
| 2019 (6) | 1.3 | -27.37 | 1.51 | 37.27 | 9.95 | -25.52 | 0 | 0 | 22.8 | -5.51 | -3.93 | 0 | 9.46 | -11.34 | 41.49 | -6.17 | 1.96 | -39.32 | 0 | 0 | 0.34 | -78.75 | 0.11 | -26.67 | 12.62 | 6.05 | 0 | 0 | 0 | 0 | -3.93 | 0 | -3.93 | 0 | -0.81 | 0 | -4.74 | 0 | 0.00 | 0 |
| 2018 (5) | 1.79 | -9.6 | 1.1 | -51.75 | 13.36 | 935.66 | 0 | 0 | 24.13 | -13.61 | -3.38 | 0 | 10.67 | -25.59 | 44.22 | -13.88 | 3.23 | 17.03 | 0 | 0 | 1.6 | -88.47 | 0.15 | -21.05 | 11.9 | 33.71 | 0.65 | 0.0 | 0 | 0 | -5.22 | 0 | -4.58 | 0 | -0.63 | 0 | -5.85 | 0 | 0.00 | 0 |
| 2017 (4) | 1.98 | 760.87 | 2.28 | 322.22 | 1.29 | 416.0 | 0 | 0 | 27.93 | 11.23 | -2.5 | 0 | 14.34 | 22.56 | 51.34 | 10.19 | 2.76 | 20.52 | 0 | 0 | 13.88 | 26.87 | 0.19 | -20.83 | 8.9 | 0.0 | 0.65 | 0.0 | 0 | 0 | -2.07 | 0 | -1.43 | 0 | -0.27 | 0 | -2.34 | 0 | 0.00 | 0 |
| 2016 (3) | 0.23 | -92.9 | 0.54 | -41.3 | 0.25 | 0 | 0 | 0 | 25.11 | -21.73 | -2.36 | 0 | 11.7 | 7.54 | 46.59 | 37.39 | 2.29 | 21.16 | 0 | 0 | 10.94 | 173.5 | 0.24 | -7.69 | 8.9 | 0.0 | 0.65 | 38.3 | 0 | 0 | 0.43 | -90.4 | 1.07 | -78.38 | -0.17 | 0 | 0.26 | -94.73 | 0.00 | 0 |
| 2015 (2) | 3.24 | -12.67 | 0.92 | 0 | 0 | 0 | 0 | 0 | 32.08 | 0.41 | 1.78 | -48.1 | 10.88 | -20.64 | 33.92 | -20.96 | 1.89 | 0.53 | 0 | 0 | 4.0 | -18.03 | 0.26 | 100.0 | 8.9 | 11.25 | 0.47 | 261.54 | 0 | 0 | 4.48 | 12.0 | 4.95 | 19.85 | 0.45 | 32.35 | 4.93 | 13.59 | 0.00 | 0 |
| 2014 (1) | 3.71 | 107.26 | 0 | 0 | 0.13 | -56.67 | 0 | 0 | 31.95 | -2.56 | 3.43 | 21.2 | 13.71 | -4.06 | 42.91 | -1.54 | 1.88 | -0.53 | 0 | 0 | 4.88 | -17.01 | 0.13 | 225.0 | 8.0 | 6.67 | 0.13 | 0 | 0 | 0 | 4.0 | 270.37 | 4.13 | 282.41 | 0.34 | 100.0 | 4.34 | 247.2 | 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) | 1.89 | 10.53 | -36.79 | 3.18 | 61.42 | -32.48 | 0.47 | 38.24 | -70.81 | 0 | 0 | 0 | 5.05 | -8.68 | 18.54 | -0.91 | -133.33 | -133.33 | 8.99 | 3.33 | 12.66 | 48.49 | -1.07 | -12.26 | 2.43 | -9.33 | 32.07 | 0 | 0 | 0 | 3.21 | -5.87 | 5.25 | 0.02 | 0.0 | -33.33 | 9.72 | 0.0 | 44.64 | 0 | 0 | 0 | 0 | 0 | 0 | -4.1 | -28.93 | -154.66 | -4.1 | -28.93 | -154.66 | -0.65 | -3.17 | 16.67 | -4.75 | -24.67 | -98.74 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.71 | 8.23 | -60.78 | 1.97 | -0.51 | -63.11 | 0.34 | 13.33 | -81.42 | 0 | 0 | 0 | 5.53 | 31.98 | 31.67 | -0.39 | 18.75 | -105.26 | 8.7 | 16.62 | 19.18 | 49.01 | 7.88 | -9.63 | 2.68 | 2.68 | 55.81 | 0 | 0 | 0 | 3.41 | 34.78 | -0.29 | 0.02 | 0.0 | -33.33 | 9.72 | 0.0 | 44.64 | 0 | 0 | 0 | 0 | 0 | 0 | -3.18 | 0.31 | -160.66 | -3.18 | 0.31 | -160.66 | -0.63 | 5.97 | 30.77 | -3.81 | 1.3 | -78.87 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.58 | -58.42 | -74.68 | 1.98 | -38.7 | -59.92 | 0.3 | -71.7 | -85.78 | 0 | 0 | 0 | 4.19 | 11.14 | 31.76 | -0.48 | 56.36 | 52.94 | 7.46 | 10.85 | 23.1 | 45.43 | 4.03 | 10.81 | 2.61 | 15.49 | 61.11 | 0 | 0 | 0 | 2.53 | -8.33 | -33.94 | 0.02 | 0.0 | -50.0 | 9.72 | 0.0 | -37.73 | 0 | 0 | 0 | 0 | 0 | 0 | -3.19 | -17.71 | 67.84 | -3.19 | -17.71 | 67.84 | -0.67 | 23.86 | 11.84 | -3.86 | -7.52 | 63.86 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.8 | 27.09 | 39.19 | 3.23 | -31.42 | 6.25 | 1.06 | -34.16 | -15.2 | 0 | 0 | 0 | 3.77 | -11.5 | 34.64 | -1.1 | -182.05 | 45.27 | 6.73 | -15.66 | 7.0 | 43.67 | -20.97 | 15.95 | 2.26 | 22.83 | 29.14 | 0 | 0 | 0 | 2.76 | -9.51 | -9.51 | 0.02 | -33.33 | -50.0 | 9.72 | 44.64 | -37.73 | 0 | 0 | 0 | 0 | 0 | 0 | -2.71 | -68.32 | 69.55 | -2.71 | -68.32 | 69.55 | -0.88 | -12.82 | -11.39 | -3.59 | -50.21 | 62.95 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.99 | -31.42 | 67.04 | 4.71 | -11.8 | 177.06 | 1.61 | -12.02 | 11.03 | 0 | 0 | 0 | 4.26 | 1.43 | 29.88 | -0.39 | -105.26 | 40.0 | 7.98 | 9.32 | -0.25 | 55.26 | 1.9 | 35.12 | 1.84 | 6.98 | 3.37 | 0 | 0 | 0 | 3.05 | -10.82 | -6.15 | 0.03 | 0.0 | -40.0 | 6.72 | 0.0 | -56.95 | 0 | 0 | 0 | 0 | 0 | 0 | -1.61 | -31.97 | 76.63 | -1.61 | -31.97 | 76.63 | -0.78 | 14.29 | -6.85 | -2.39 | -12.21 | 68.64 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.36 | -30.13 | 130.69 | 5.34 | 8.1 | 227.61 | 1.83 | -13.27 | 5.78 | 0 | 0 | 0 | 4.2 | 32.08 | -23.91 | -0.19 | 81.37 | -167.86 | 7.3 | 20.46 | -24.43 | 54.23 | 32.28 | 23.18 | 1.72 | 6.17 | -24.56 | 0 | 0 | 0 | 3.42 | -10.7 | 1.18 | 0.03 | -25.0 | -40.0 | 6.72 | -56.95 | -56.95 | 0 | 0 | 0 | 0 | 0 | 0 | -1.22 | 87.7 | 80.42 | -1.22 | 87.7 | 80.42 | -0.91 | -19.74 | -21.33 | -2.13 | 80.06 | 69.48 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.24 | 128.57 | 200.0 | 4.94 | 62.5 | 212.66 | 2.11 | 68.8 | -3.21 | 0 | 0 | 0 | 3.18 | 13.57 | -37.65 | -1.02 | 49.25 | -264.29 | 6.06 | -3.66 | -37.85 | 41.00 | 8.86 | -6.35 | 1.62 | -7.43 | -30.17 | 0 | 0 | 0 | 3.83 | 25.57 | 6.09 | 0.04 | 0.0 | -33.33 | 15.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -9.92 | -11.46 | -52.15 | -9.92 | -11.46 | -52.15 | -0.76 | 3.8 | -15.15 | -10.68 | -10.22 | -48.75 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.73 | 52.51 | 145.95 | 3.04 | 78.82 | 289.74 | 1.25 | -13.79 | -46.81 | 0 | 0 | 0 | 2.8 | -14.63 | -50.53 | -2.01 | -209.23 | -857.14 | 6.29 | -21.38 | -35.95 | 37.66 | -7.91 | -14.05 | 1.75 | -1.69 | -21.88 | 0 | 0 | 0 | 3.05 | -6.15 | -20.98 | 0.04 | -20.0 | -33.33 | 15.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.9 | -29.17 | -42.86 | -8.9 | -29.17 | -42.86 | -0.79 | -8.22 | 8.14 | -9.69 | -27.17 | -36.67 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.79 | -5.29 | 30.66 | 1.7 | 4.29 | -13.71 | 1.45 | -16.18 | -42.69 | 0 | 0 | 0 | 3.28 | -40.58 | -42.05 | -0.65 | -332.14 | -333.33 | 8.0 | -17.18 | -16.67 | 40.90 | -7.11 | -8.27 | 1.78 | -21.93 | -0.56 | 0 | 0 | 0 | 3.25 | -3.85 | 19.49 | 0.05 | 0.0 | -28.57 | 15.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.89 | -10.59 | -14.45 | -6.89 | -10.59 | -14.45 | -0.73 | 2.67 | 19.78 | -7.62 | -9.17 | -9.96 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.89 | -9.13 | -5.03 | 1.63 | 3.16 | -33.47 | 1.73 | -20.64 | -62.06 | 0 | 0 | 0 | 5.52 | 8.24 | -5.64 | 0.28 | 200.0 | 247.37 | 9.66 | -0.92 | 3.76 | 44.03 | 0.57 | -0.97 | 2.28 | -1.72 | 18.75 | 0 | 0 | 0 | 3.38 | -6.37 | 376.06 | 0.05 | -16.67 | -28.57 | 15.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.23 | 4.45 | 2.96 | -6.23 | 4.45 | 2.96 | -0.75 | -13.64 | 16.67 | -6.98 | 2.79 | 4.64 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.08 | 87.39 | 13.66 | 1.58 | 102.56 | 69.89 | 2.18 | -7.23 | -66.72 | 0 | 0 | 0 | 5.1 | -9.89 | -2.67 | -0.28 | -33.33 | 6.67 | 9.75 | -0.71 | 14.04 | 43.78 | -0.09 | 1.8 | 2.32 | 3.57 | 18.37 | 0 | 0 | 0 | 3.61 | -6.48 | 0 | 0.06 | 0.0 | -25.0 | 15.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.52 | -4.65 | -4.65 | -6.52 | -4.65 | -4.65 | -0.66 | 23.26 | 24.14 | -7.18 | -1.27 | -1.13 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.11 | -18.98 | -47.39 | 0.78 | -60.41 | -17.02 | 2.35 | -7.11 | 111.71 | 0 | 0 | 0 | 5.66 | 0.0 | 18.41 | -0.21 | -40.0 | 73.08 | 9.82 | 2.29 | 18.46 | 43.82 | -1.73 | -1.74 | 2.24 | 25.14 | 17.28 | 0 | 0 | 0 | 3.86 | 41.91 | -34.24 | 0.06 | -14.29 | -14.29 | 15.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.23 | -3.49 | -5.06 | -6.23 | -3.49 | -5.06 | -0.86 | 5.49 | -2.38 | -7.09 | -2.31 | -4.73 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.37 | -31.16 | 12.3 | 1.97 | -19.59 | 111.83 | 2.53 | -44.52 | -73.73 | 0 | 0 | 0 | 5.66 | -3.25 | 11.64 | -0.15 | 21.05 | -36.36 | 9.6 | 3.11 | 11.37 | 44.59 | 0.29 | 0.87 | 1.79 | -6.77 | 16.99 | 0 | 0 | 0 | 2.72 | 283.1 | 74.36 | 0.07 | 0.0 | -12.5 | 15.61 | 0.0 | 23.79 | 0 | 0 | 0 | 0 | 0 | 0 | -6.02 | 6.23 | -16.67 | -6.02 | 6.23 | -16.67 | -0.91 | -1.11 | 4.21 | -6.93 | 5.33 | -13.42 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.99 | 8.74 | -66.04 | 2.45 | 163.44 | 52.17 | 4.56 | -30.38 | -67.03 | 0 | 0 | 0 | 5.85 | 11.64 | 22.13 | -0.19 | 36.67 | 75.95 | 9.31 | 8.89 | 25.3 | 44.46 | 3.38 | 0 | 1.92 | -2.04 | 23.87 | 0 | 0 | 0 | 0.71 | 0 | -60.11 | 0.07 | -12.5 | -22.22 | 15.61 | 0.0 | 23.79 | 0 | 0 | 0 | 0 | 0 | 0 | -6.42 | -3.05 | -11.27 | -6.42 | -3.05 | -11.27 | -0.9 | -3.45 | 14.29 | -7.32 | -3.1 | -7.33 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.83 | -13.27 | -68.17 | 0.93 | -1.06 | -53.96 | 6.55 | 490.09 | -52.12 | 0 | 0 | 0 | 5.24 | 9.62 | 32.66 | -0.3 | 61.54 | 71.43 | 8.55 | 3.14 | 11.62 | 43.01 | -3.56 | 0 | 1.96 | 2.62 | 4.81 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.08 | 14.29 | -20.0 | 15.61 | 0.0 | 23.69 | 0 | 0 | 0 | 0 | 0 | 0 | -6.23 | -5.06 | -25.1 | -6.23 | -5.06 | -25.1 | -0.87 | -3.57 | 9.38 | -7.1 | -4.87 | -19.53 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.11 | 72.95 | 62.31 | 0.94 | 1.08 | -37.75 | 1.11 | -88.47 | -88.84 | 0 | 0 | 0 | 4.78 | -5.72 | -15.99 | -0.78 | -609.09 | -30.0 | 8.29 | -3.83 | -12.37 | 44.59 | 0.88 | 0 | 1.91 | 24.84 | -2.55 | 0 | 0 | 0 | 5.87 | 276.28 | 1626.47 | 0.07 | -12.5 | -36.36 | 15.61 | 23.79 | 23.69 | 0 | 0 | 0 | 0 | 0 | 0 | -5.93 | -14.92 | -50.89 | -5.93 | -14.92 | -50.89 | -0.84 | 11.58 | -3.7 | -6.77 | -10.8 | -42.83 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.22 | -79.18 | 0.0 | 0.93 | -42.24 | 0.0 | 9.63 | -30.37 | 0.0 | 0 | 0 | 0.0 | 5.07 | 5.85 | 0.0 | -0.11 | 86.08 | 0.0 | 8.62 | 16.02 | 0.0 | 44.21 | 0 | 0.0 | 1.53 | -1.29 | 0.0 | 0 | 0 | 0.0 | 1.56 | -12.36 | 0.0 | 0.08 | -11.11 | 0.0 | 12.61 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.16 | 10.57 | 0.0 | -5.16 | 10.57 | 0.0 | -0.95 | 9.52 | 0.0 | -6.11 | 10.41 | 0.0 | 0.00 | 0 | 0.0 |
