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) | 10.01 | 30.85 | 0 | 0 | 0 | 0 | 0 | 0 | 38.12 | -16.55 | 2.43 | -8.99 | 16.5 | 1.66 | 43.28 | 21.83 | 3.43 | -16.34 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 8.79 | 0.0 | 1.97 | 15.88 | 0.61 | -29.07 | 5.13 | 14.77 | 7.71 | 9.67 | -0.86 | 0 | 4.27 | 10.62 | 0.00 | 0 |
| 2022 (9) | 7.65 | 83.01 | 0 | 0 | 0 | 0 | 0 | 0 | 45.68 | -8.24 | 2.67 | 42.78 | 16.23 | -22.46 | 35.53 | -15.5 | 4.1 | -37.31 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 8.79 | 0.0 | 1.7 | 11.84 | 0.86 | 16.22 | 4.47 | 30.7 | 7.03 | 23.99 | -0.61 | 0 | 3.86 | 50.78 | 0.00 | 0 |
| 2021 (8) | 4.18 | -37.33 | 0.2 | -90.57 | 2.1 | 400.0 | 0 | 0 | 49.78 | -5.31 | 1.87 | -16.89 | 20.93 | 0.43 | 42.04 | 6.06 | 6.54 | 2.51 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 8.79 | 0.11 | 1.52 | 17.83 | 0.74 | 0.0 | 3.42 | 2.4 | 5.67 | 5.39 | -0.86 | 0 | 2.56 | -1.54 | 0.00 | 0 |
| 2020 (7) | 6.67 | 19.11 | 2.12 | 171.79 | 0.42 | -58.0 | 0 | 0 | 52.57 | 12.59 | 2.25 | -23.21 | 20.84 | -2.62 | 39.64 | -13.51 | 6.38 | 39.0 | 0 | 0 | 2.06 | -27.46 | 0.03 | -40.0 | 8.78 | 0.69 | 1.29 | 29.0 | 0.74 | 72.09 | 3.34 | -5.65 | 5.38 | 8.25 | -0.74 | 0 | 2.6 | -7.14 | 0.00 | 0 |
| 2019 (6) | 5.6 | -21.24 | 0.78 | -45.07 | 1.0 | 0.0 | 0 | 0 | 46.69 | 34.94 | 2.93 | 113.87 | 21.4 | 30.49 | 45.83 | -3.3 | 4.59 | 4.56 | 0 | 0 | 2.84 | 100.0 | 0.05 | -37.5 | 8.72 | 0.81 | 1.0 | 16.28 | 0.43 | 65.38 | 3.54 | 75.25 | 4.97 | 58.28 | -0.74 | 0 | 2.8 | 76.1 | 0.00 | 0 |
| 2018 (5) | 7.11 | 72.99 | 1.42 | 1477.78 | 1.0 | -66.44 | 0 | 0 | 34.6 | 12.96 | 1.37 | 291.43 | 16.4 | 34.98 | 47.40 | 19.49 | 4.39 | 28.36 | 0 | 0 | 1.42 | 0 | 0.08 | 100.0 | 8.65 | 23.93 | 0.86 | 3.61 | 0.26 | 73.33 | 2.02 | 98.04 | 3.14 | 57.0 | -0.43 | 0 | 1.59 | 109.21 | 0.00 | 0 |
| 2017 (4) | 4.11 | -26.21 | 0.09 | -94.19 | 2.98 | 0 | 0 | 0 | 30.63 | 6.43 | 0.35 | -81.28 | 12.15 | 24.74 | 39.67 | 17.21 | 3.42 | 15.15 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 6.98 | 0.29 | 0.83 | 29.69 | 0.15 | 0 | 1.02 | -59.84 | 2.0 | -37.11 | -0.26 | 0 | 0.76 | -68.2 | 0.00 | 0 |
| 2016 (3) | 5.57 | -10.31 | 1.55 | 0 | 0 | 0 | 0.2 | -56.52 | 28.78 | 12.6 | 1.87 | 41.67 | 9.74 | 32.7 | 33.84 | 17.85 | 2.97 | -8.62 | 0.08 | -33.33 | 2.93 | -4.56 | 0.06 | -25.0 | 6.96 | 0.0 | 0.64 | 25.49 | 0 | 0 | 2.54 | 37.3 | 3.18 | 35.32 | -0.15 | 0 | 2.39 | 4.37 | 0.00 | 0 |
| 2015 (2) | 6.21 | 25.71 | 0 | 0 | 0.43 | 4.88 | 0.46 | 0 | 25.56 | -2.81 | 1.32 | -20.48 | 7.34 | 0.14 | 28.72 | 3.04 | 3.25 | 11.3 | 0.12 | -62.5 | 3.07 | 420.34 | 0.08 | 0.0 | 6.96 | -0.29 | 0.51 | 50.0 | 0 | 0 | 1.85 | -12.32 | 2.35 | -4.08 | 0.44 | -22.81 | 2.29 | -14.55 | 0.00 | 0 |
| 2014 (1) | 4.94 | 37.6 | 0.6 | -20.0 | 0.41 | 5.13 | 0 | 0 | 26.3 | -6.14 | 1.66 | 15.28 | 7.33 | -21.77 | 27.87 | -16.66 | 2.92 | 10.19 | 0.32 | 0 | 0.59 | -56.62 | 0.08 | -20.0 | 6.98 | 0.0 | 0.34 | 70.0 | 0 | 0 | 2.11 | 29.45 | 2.45 | 33.88 | 0.57 | 96.55 | 2.68 | 39.58 | 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) | 7.56 | -22.7 | -12.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.3 | -8.19 | -10.75 | 0.41 | -44.59 | -52.33 | 15.09 | -3.39 | -6.1 | 38.82 | -0.61 | -11.92 | 3.59 | 3.16 | -9.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.79 | 0.0 | 0.0 | 2.21 | 0.0 | 12.18 | 0.86 | 0.0 | 40.98 | 4.72 | 9.51 | 5.83 | 7.79 | 5.56 | 10.5 | -0.25 | 46.81 | 56.9 | 4.47 | 16.41 | 15.21 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.78 | -2.88 | 1.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.13 | 17.93 | 18.48 | 0.74 | 8.82 | 13.85 | 15.62 | 1.17 | 14.1 | 39.06 | -2.83 | 9.13 | 3.48 | 5.45 | -0.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.79 | 0.0 | 0.0 | 2.21 | 12.18 | 12.18 | 0.86 | 40.98 | 40.98 | 4.31 | -25.82 | 19.39 | 7.38 | -12.04 | 19.22 | -0.47 | 20.34 | 51.55 | 3.84 | -26.44 | 45.45 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.07 | 0.6 | 3.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.59 | -20.83 | 3.49 | 0.68 | 1.49 | 161.54 | 15.44 | -6.42 | 13.78 | 40.20 | -7.13 | 23.73 | 3.3 | -3.79 | -12.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.79 | 0.0 | 0.0 | 1.97 | 0.0 | 15.88 | 0.61 | 0.0 | -29.07 | 5.81 | 13.26 | 22.83 | 8.39 | 8.82 | 15.09 | -0.59 | 31.4 | -7.27 | 5.22 | 22.25 | 24.88 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.01 | 15.72 | 30.85 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.85 | 4.13 | 18.06 | 0.67 | -22.09 | 42.55 | 16.5 | 2.68 | 1.66 | 43.28 | -1.8 | 21.83 | 3.43 | -13.6 | -16.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.79 | 0.0 | 0.0 | 1.97 | 0.0 | 15.88 | 0.61 | 0.0 | -29.07 | 5.13 | 15.02 | 14.77 | 7.71 | 9.36 | 9.67 | -0.86 | -48.28 | -40.98 | 4.27 | 10.05 | 10.62 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.65 | -10.08 | 98.85 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.42 | 21.87 | -14.66 | 0.86 | 32.31 | 7.5 | 16.07 | 17.38 | -23.55 | 44.08 | 23.15 | 4.13 | 3.97 | 13.43 | -16.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.79 | 0.0 | 0.0 | 1.97 | 0.0 | 15.88 | 0.61 | 0.0 | -29.07 | 4.46 | 23.55 | 11.5 | 7.05 | 13.89 | 7.47 | -0.58 | 40.21 | -34.88 | 3.88 | 46.97 | 8.68 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.62 | -0.82 | 44.88 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.55 | 3.01 | -29.16 | 0.65 | 150.0 | -16.67 | 13.69 | 0.88 | -32.89 | 35.79 | 10.17 | -11.89 | 3.5 | -6.67 | -44.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 8.79 | 0.0 | 0.0 | 1.97 | 15.88 | 15.88 | 0.61 | -29.07 | -29.07 | 3.61 | -23.68 | 12.81 | 6.19 | -15.09 | 7.47 | -0.97 | -76.36 | -76.36 | 2.64 | -36.84 | -0.38 | 0.00 | 0 | 0 |
| 23Q1 (14) | 9.7 | 26.8 | 93.61 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.3 | -9.68 | -32.02 | 0.26 | -44.68 | -58.06 | 13.57 | -16.39 | -35.75 | 32.49 | -8.56 | -22.18 | 3.75 | -8.54 | -41.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 8.79 | 0.0 | 0.0 | 1.7 | 0.0 | 11.84 | 0.86 | 0.0 | 16.22 | 4.73 | 5.82 | 17.08 | 7.29 | 3.7 | 15.9 | -0.55 | 9.84 | -57.14 | 4.18 | 8.29 | 13.28 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.65 | 75.86 | 83.01 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.19 | -24.73 | -30.22 | 0.47 | -41.25 | -35.62 | 16.23 | -22.79 | -22.46 | 35.53 | -16.06 | -15.51 | 4.1 | -13.32 | -37.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 8.79 | 0.0 | 0.0 | 1.7 | 0.0 | 11.84 | 0.86 | 0.0 | 16.22 | 4.47 | 11.75 | 30.7 | 7.03 | 7.16 | 23.99 | -0.61 | -41.86 | 29.07 | 3.86 | 8.12 | 50.78 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.35 | -34.49 | -1.14 | 0.22 | -89.91 | -68.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 12.21 | 1.16 | -4.39 | 0.8 | 2.56 | 42.86 | 21.02 | 3.04 | 6.86 | 42.33 | 4.2 | 6.61 | 4.73 | -24.44 | -24.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 8.79 | 0.0 | 0.0 | 1.7 | 0.0 | 11.84 | 0.86 | 0.0 | 16.22 | 4.0 | 25.0 | 48.7 | 6.56 | 13.89 | 32.53 | -0.43 | 21.82 | 56.12 | 3.57 | 34.72 | 108.77 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.64 | 32.53 | 16.08 | 2.18 | 0 | 68.99 | 2.12 | 0.47 | 0 | 0 | 0 | 0 | 12.07 | -1.15 | -2.97 | 0.78 | 25.81 | 65.96 | 20.4 | -3.41 | 11.41 | 40.62 | -2.7 | 10.13 | 6.26 | -2.19 | -2.19 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 8.79 | 0.0 | 0.0 | 1.7 | 11.84 | 31.78 | 0.86 | 16.22 | 16.22 | 3.2 | -20.79 | -18.58 | 5.76 | -8.43 | -3.36 | -0.55 | -57.14 | 42.71 | 2.65 | -28.18 | -10.77 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.01 | 19.86 | -15.94 | 0 | -100.0 | -100.0 | 2.11 | 0.48 | 1141.18 | 0 | 0 | 0 | 12.21 | -7.29 | 7.2 | 0.62 | -15.07 | 463.64 | 21.12 | 0.91 | 15.98 | 41.75 | -0.73 | 23.2 | 6.4 | -2.14 | -1.23 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 8.79 | 0.0 | 0.0 | 1.52 | 0.0 | 17.83 | 0.74 | 0.0 | 0.0 | 4.04 | 18.13 | 16.76 | 6.29 | 10.93 | 14.57 | -0.35 | 59.3 | 58.82 | 3.69 | 44.14 | 41.38 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.18 | -5.0 | -37.33 | 0.2 | -71.43 | -90.57 | 2.1 | 0.48 | 400.0 | 0 | 0 | 0 | 13.17 | 3.13 | 1.78 | 0.73 | 30.36 | 82.5 | 20.93 | 6.41 | 0.43 | 42.05 | 5.91 | 6.08 | 6.54 | 4.64 | 2.51 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 8.79 | 0.0 | 0.11 | 1.52 | 0.0 | 17.83 | 0.74 | 0.0 | 0.0 | 3.42 | 27.14 | 2.4 | 5.67 | 14.55 | 5.39 | -0.86 | 12.24 | -16.22 | 2.56 | 49.71 | -1.54 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.4 | -23.08 | -23.34 | 0.7 | -45.74 | -75.69 | 2.09 | 0 | 211.94 | 0 | 0 | 0 | 12.77 | 2.65 | -0.78 | 0.56 | 19.15 | 55.56 | 19.67 | 7.43 | -17.46 | 39.71 | 7.64 | -10.69 | 6.25 | -2.34 | -6.58 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.02 | -33.33 | -33.33 | 8.79 | 0.0 | 0.11 | 1.52 | 17.83 | 17.83 | 0.74 | 0.0 | 0.0 | 2.69 | -31.55 | -9.12 | 4.95 | -16.95 | -1.0 | -0.98 | -2.08 | 8.41 | 1.71 | -42.42 | -9.52 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.72 | -4.03 | -29.64 | 1.29 | 290.91 | 95.45 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 12.44 | 9.22 | -24.79 | 0.47 | 327.27 | -45.98 | 18.31 | 0.55 | -18.3 | 36.89 | 8.85 | 0 | 6.4 | -1.23 | 9.97 | 0 | 0 | 0 | 2.08 | 0.48 | 1.96 | 0.03 | 0.0 | -25.0 | 8.79 | 0.0 | 0.11 | 1.29 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 3.93 | 13.58 | 50.57 | 5.96 | 8.56 | 28.45 | -0.96 | -12.94 | 22.58 | 2.97 | 13.79 | 116.79 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.96 | -10.64 | -5.55 | 0.33 | -84.43 | 0 | 0.17 | -59.52 | -83.0 | 0 | 0 | 0 | 11.39 | -11.98 | 11.45 | 0.11 | -72.5 | -82.54 | 18.21 | -12.62 | -3.04 | 33.89 | -14.52 | 0 | 6.48 | 1.57 | 43.05 | 0 | 0 | 0 | 2.07 | 0.49 | -19.46 | 0.03 | 0.0 | -40.0 | 8.79 | 0.11 | 0.69 | 1.29 | 0.0 | 29.0 | 0.74 | 0.0 | 72.09 | 3.46 | 3.59 | -17.22 | 5.49 | 2.04 | -1.96 | -0.85 | -14.86 | 19.81 | 2.61 | 0.38 | -16.35 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.67 | 16.2 | 19.11 | 2.12 | -26.39 | 171.79 | 0.42 | -37.31 | -58.0 | 0 | 0 | 0 | 12.94 | 0.54 | -7.37 | 0.4 | 11.11 | -49.37 | 20.84 | -12.55 | -2.62 | 39.64 | -10.83 | 0 | 6.38 | -4.63 | 39.0 | 0 | 0 | 0 | 2.06 | 0.49 | -27.46 | 0.03 | 0.0 | -40.0 | 8.78 | 0.0 | 0.69 | 1.29 | 0.0 | 29.0 | 0.74 | 0.0 | 72.09 | 3.34 | 12.84 | -5.65 | 5.38 | 7.6 | 8.25 | -0.74 | 30.84 | 0.0 | 2.6 | 37.57 | -7.14 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.74 | -29.4 | 0.0 | 2.88 | 336.36 | 0.0 | 0.67 | -27.17 | 0.0 | 0 | 0 | 0.0 | 12.87 | -22.19 | 0.0 | 0.36 | -58.62 | 0.0 | 23.83 | 6.34 | 0.0 | 44.46 | 0 | 0.0 | 6.69 | 14.95 | 0.0 | 0 | 0 | 0.0 | 2.05 | 0.49 | 0.0 | 0.03 | -25.0 | 0.0 | 8.78 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 2.96 | 13.41 | 0.0 | 5.0 | 7.76 | 0.0 | -1.07 | 13.71 | 0.0 | 1.89 | 37.96 | 0.0 | 0.00 | 0 | 0.0 |
