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) | 13.88 | 0.36 | 0 | 0 | 0.34 | 0 | 0 | 0 | 19.73 | -18.17 | -1.01 | 0 | 5.83 | 21.71 | 29.55 | 48.73 | 1.79 | 9.15 | 0.06 | 0.0 | 0 | 0 | 1.15 | 1177.78 | 14.45 | 0.0 | 1.69 | -13.78 | 0 | 0 | -0.99 | 0 | 0.7 | -58.58 | 0.08 | 0 | -0.91 | 0 | 0.04 | 300.44 |
| 2022 (9) | 13.83 | -1.43 | 0 | 0 | 0 | 0 | 0 | 0 | 24.11 | -45.15 | -1.41 | 0 | 4.79 | -61.8 | 19.87 | -30.35 | 1.64 | -48.43 | 0.06 | -45.45 | 0 | 0 | 0.09 | -73.53 | 14.45 | 0.0 | 1.96 | 11.36 | 0 | 0 | -0.27 | 0 | 1.69 | -54.45 | -0.55 | 0 | -0.82 | 0 | 0.01 | 0 |
| 2021 (8) | 14.03 | 34.26 | 0.52 | -88.15 | 0 | 0 | 0 | 0 | 43.96 | -19.77 | 0.88 | 0 | 12.54 | -25.67 | 28.53 | -7.35 | 3.18 | -12.64 | 0.11 | -35.29 | 0 | 0 | 0.34 | -30.61 | 14.45 | 0.0 | 1.76 | -9.74 | 0 | 0 | 1.94 | 0 | 3.71 | 110.8 | 0.2 | -69.23 | 2.14 | 21300.0 | 0.00 | 0 |
| 2020 (7) | 10.45 | 6.63 | 4.39 | 95.11 | 0 | 0 | 0 | 0 | 54.79 | 35.72 | -1.11 | 0 | 16.87 | 14.14 | 30.79 | -15.9 | 3.64 | -5.45 | 0.17 | 70.0 | 0 | 0 | 0.49 | -33.78 | 14.45 | 0.0 | 1.95 | 0.0 | 0.46 | 31.43 | -0.64 | 0 | 1.76 | -42.11 | 0.65 | 0 | 0.01 | -96.43 | 0.00 | 0 |
| 2019 (6) | 9.8 | -38.56 | 2.25 | -8.91 | 0 | 0 | 0 | 0 | 40.37 | -13.05 | -2.07 | 0 | 14.78 | 7.02 | 36.61 | 23.09 | 3.85 | 7.84 | 0.1 | -80.77 | 0 | 0 | 0.74 | -24.49 | 14.45 | 0.0 | 1.95 | 0.0 | 0.35 | 0 | 0.74 | -76.51 | 3.04 | -40.39 | -0.46 | 0 | 0.28 | -90.0 | 0.00 | 0 |
| 2018 (5) | 15.95 | -16.32 | 2.47 | 0 | 0 | 0 | 0 | 0 | 46.43 | -22.33 | -3.87 | 0 | 13.81 | -29.22 | 29.74 | -8.86 | 3.57 | -29.17 | 0.52 | 0 | 0 | 0 | 0.98 | 880.0 | 14.45 | -3.34 | 1.95 | 5.41 | 0 | 0 | 3.15 | -64.33 | 5.1 | -52.25 | -0.35 | 0 | 2.8 | -68.4 | 0.00 | 0 |
| 2017 (4) | 19.06 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 59.78 | -3.14 | 0.98 | 66.1 | 19.51 | -4.64 | 32.64 | -1.55 | 5.04 | 12.5 | 0 | 0 | 0 | 0 | 0.1 | 0.0 | 14.95 | 0.4 | 1.85 | 3.35 | 0.01 | 0 | 8.83 | 4.74 | 10.68 | 4.5 | 0.03 | 0 | 8.86 | 5.23 | 0.00 | 0 |
| 2016 (3) | 19.06 | -14.03 | 0 | 0 | 0 | 0 | 0 | 0 | 61.72 | 0.03 | 0.59 | -82.8 | 20.46 | 18.82 | 33.15 | 18.78 | 4.48 | 30.99 | 0 | 0 | 0 | 0 | 0.1 | 25.0 | 14.89 | 0.95 | 1.79 | 23.45 | 0 | 0 | 8.43 | -18.39 | 10.22 | -13.24 | -0.01 | 0 | 8.42 | -18.65 | 0.00 | 0 |
| 2015 (2) | 22.17 | -12.48 | 0 | 0 | 0 | 0 | 0 | 0 | 61.7 | -13.27 | 3.43 | -18.72 | 17.22 | -27.22 | 27.91 | -16.08 | 3.42 | -19.34 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | 14.75 | 0.75 | 1.45 | 40.78 | 0 | 0 | 10.33 | 8.51 | 11.78 | 11.66 | 0.02 | -33.33 | 10.35 | 8.38 | 0.00 | 0 |
| 2014 (1) | 25.33 | 92.04 | 0 | 0 | 0 | 0 | 0 | 0 | 71.14 | 8.46 | 4.22 | -38.57 | 23.66 | 35.59 | 33.26 | 25.01 | 4.24 | 14.59 | 0 | 0 | 0 | 0 | 0.09 | 50.0 | 14.64 | 12.62 | 1.03 | 202.94 | 0 | 0 | 9.52 | 3.25 | 10.55 | 10.47 | 0.03 | 200.0 | 9.55 | 3.47 | 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) | 13.04 | -1.88 | -7.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.14 | -3.02 | -12.29 | -0.28 | -115.38 | -221.74 | 5.54 | -7.36 | -21.31 | 27.22 | -4.08 | -26.91 | 2.11 | 7.11 | -9.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.85 | -9.57 | -32.0 | 14.45 | 0.0 | 0.0 | 0.7 | 0.0 | -58.58 | 0 | 0 | 0 | -0.84 | -50.0 | -121.05 | -0.15 | -207.14 | -111.45 | 1.1 | -10.57 | 375.0 | 0.26 | -61.19 | 133.33 | 0.03 | -13.12 | -43.97 |
| 24Q2 (19) | 13.29 | -1.63 | -7.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.3 | 4.13 | 12.29 | -0.13 | 69.77 | -18.18 | 5.98 | 9.12 | 1.01 | 28.38 | 6.12 | -16.34 | 1.97 | 13.87 | -1.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.94 | -10.48 | -30.37 | 14.45 | 0.0 | 0.0 | 0.7 | -58.58 | -58.58 | 0 | 0 | 0 | -0.56 | 60.56 | 8.2 | 0.14 | -46.15 | -87.04 | 1.23 | 232.43 | 592.0 | 0.67 | 163.81 | 177.91 | 0.03 | -8.87 | -41.04 |
| 24Q1 (18) | 13.51 | -2.67 | 2.5 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 5.09 | 5.6 | 17.82 | -0.43 | 29.51 | 17.31 | 5.48 | -6.0 | 6.41 | 26.74 | -9.54 | 1.68 | 1.73 | -3.35 | -11.28 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 1.05 | -8.7 | -28.08 | 14.45 | 0.0 | 0.0 | 1.69 | 0.0 | -13.78 | 0 | 0 | 0 | -1.42 | -43.43 | -79.75 | 0.26 | -62.86 | -77.78 | 0.37 | 362.5 | 227.59 | -1.05 | -15.38 | 2.78 | 0.04 | -11.3 | 280.53 |
| 23Q4 (17) | 13.88 | -1.49 | 0.36 | 0 | -100.0 | 0 | 0.34 | 0 | 0 | 0 | 0 | 0 | 4.82 | -17.75 | 20.5 | -0.61 | -365.22 | 11.59 | 5.83 | -17.19 | 21.71 | 29.56 | -20.63 | 48.81 | 1.79 | -23.18 | 9.15 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 1.15 | -8.0 | 1177.78 | 14.45 | 0.0 | 0.0 | 1.69 | 0.0 | -13.78 | 0 | 0 | 0 | -0.99 | -160.53 | -266.67 | 0.7 | -46.56 | -58.58 | 0.08 | 120.0 | 114.55 | -0.91 | -16.67 | -10.98 | 0.04 | -20.21 | 300.44 |
| 23Q3 (16) | 14.09 | -1.88 | -6.19 | 0.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.86 | 24.15 | 32.88 | 0.23 | 309.09 | 123.96 | 7.04 | 18.92 | 15.41 | 37.25 | 9.8 | 80.81 | 2.33 | 16.5 | 44.72 | 0.05 | -28.57 | -44.44 | 0 | 0 | 0 | 1.25 | -7.41 | 733.33 | 14.45 | 0.0 | 0.0 | 1.69 | 0.0 | -13.78 | 0 | 0 | 0 | -0.38 | 37.7 | -202.7 | 1.31 | 21.3 | -43.78 | -0.4 | -60.0 | 23.08 | -0.78 | 9.3 | -420.0 | 0.05 | -8.58 | 2555.82 |
| 23Q2 (15) | 14.36 | 8.95 | -3.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.72 | 9.26 | -31.09 | -0.11 | 78.85 | 54.17 | 5.92 | 14.95 | -26.91 | 33.93 | 28.98 | 44.08 | 2.0 | 2.56 | -21.57 | 0.07 | 16.67 | -12.5 | 0 | 0 | 0 | 1.35 | -7.53 | 542.86 | 14.45 | 0.0 | 0.0 | 1.69 | -13.78 | -13.78 | 0 | 0 | 0 | -0.61 | 22.78 | -145.86 | 1.08 | -7.69 | -67.17 | -0.25 | 13.79 | 26.47 | -0.86 | 20.37 | -186.87 | 0.06 | 488.1 | 0 |
| 23Q1 (14) | 13.18 | -4.7 | -15.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.32 | 8.0 | -51.19 | -0.52 | 24.64 | -208.33 | 5.15 | 7.52 | -56.1 | 26.30 | 32.39 | -15.98 | 1.95 | 18.9 | -40.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 1.46 | 1522.22 | 421.43 | 14.45 | 0.0 | 0.0 | 1.96 | 0.0 | 11.36 | 0 | 0 | 0 | -0.79 | -192.59 | -132.64 | 1.17 | -30.77 | -72.01 | -0.29 | 47.27 | -422.22 | -1.08 | -31.71 | -143.03 | 0.01 | -6.66 | 0 |
| 22Q4 (13) | 13.83 | -7.92 | -1.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.0 | -9.3 | -57.89 | -0.69 | 28.12 | -276.92 | 4.79 | -21.48 | -61.8 | 19.87 | -3.56 | -30.37 | 1.64 | 1.86 | -48.43 | 0.06 | -33.33 | -45.45 | 0 | 0 | 0 | 0.09 | -40.0 | -73.53 | 14.45 | 0.0 | 0.0 | 1.96 | 0.0 | 11.36 | 0 | 0 | 0 | -0.27 | -172.97 | -113.92 | 1.69 | -27.47 | -54.45 | -0.55 | -5.77 | -375.0 | -0.82 | -446.67 | -138.32 | 0.01 | 429.21 | 0 |
| 22Q3 (12) | 15.02 | 0.6 | 9.72 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.41 | -35.62 | -52.07 | -0.96 | -300.0 | -540.0 | 6.1 | -24.69 | -57.22 | 20.60 | -12.51 | -28.62 | 1.61 | -36.86 | -47.21 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 0.15 | -28.57 | -63.41 | 14.45 | 0.0 | 0.0 | 1.96 | 0.0 | 11.36 | 0 | 0 | 0 | 0.37 | -72.18 | -75.82 | 2.33 | -29.18 | -29.18 | -0.52 | -52.94 | -1400.0 | -0.15 | -115.15 | -109.55 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.93 | -4.42 | 9.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.85 | -22.6 | -30.95 | -0.24 | -150.0 | -175.0 | 8.1 | -30.95 | -39.78 | 23.55 | -24.78 | -3.57 | 2.55 | -21.54 | -42.7 | 0.08 | 14.29 | -27.27 | 0 | 0 | 0 | 0.21 | -25.0 | -56.25 | 14.45 | 0.0 | 0.0 | 1.96 | 11.36 | 0.51 | 0 | 0 | -100.0 | 1.33 | -45.04 | 27.88 | 3.29 | -21.29 | -4.64 | -0.34 | -477.78 | -1800.0 | 0.99 | -60.56 | -6.6 | 0.00 | 0 | 0 |
| 22Q1 (10) | 15.62 | 11.33 | 48.06 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.85 | -6.84 | -42.27 | 0.48 | 23.08 | 50.0 | 11.73 | -6.46 | -36.97 | 31.31 | 9.72 | 0.51 | 3.25 | 2.2 | -20.34 | 0.07 | -36.36 | -50.0 | 0 | 0 | 0 | 0.28 | -17.65 | -39.13 | 14.45 | 0.0 | 0.0 | 1.76 | 0.0 | -9.74 | 0 | 0 | -100.0 | 2.42 | 24.74 | 236.11 | 4.18 | 12.67 | 33.55 | 0.09 | -55.0 | -57.14 | 2.51 | 17.29 | 169.89 | 0.00 | 0 | 0 |
| 21Q4 (9) | 14.03 | 2.48 | 34.26 | 0.52 | -58.4 | -88.15 | 0 | 0 | 0 | 0 | 0 | 0 | 9.5 | 3.26 | -36.5 | 0.39 | 360.0 | 1400.0 | 12.54 | -12.06 | -25.67 | 28.53 | -1.14 | -7.35 | 3.18 | 4.26 | -12.64 | 0.11 | 37.5 | -35.29 | 0 | 0 | 0 | 0.34 | -17.07 | -30.61 | 14.45 | 0.0 | 0.0 | 1.76 | 0.0 | -9.74 | 0 | 0 | -100.0 | 1.94 | 26.8 | 403.12 | 3.71 | 12.77 | 110.8 | 0.2 | 400.0 | -69.23 | 2.14 | 36.31 | 21300.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 13.69 | 0.22 | 48.97 | 1.25 | 8.7 | -79.03 | 0 | 0 | 0 | 0 | 0 | 0 | 9.2 | -7.26 | -38.13 | -0.15 | -146.88 | -125.86 | 14.26 | 6.02 | -28.77 | 28.86 | 18.19 | -25.1 | 3.05 | -31.46 | -38.63 | 0.08 | -27.27 | -65.22 | 0 | 0 | 0 | 0.41 | -14.58 | -26.79 | 14.45 | 0.0 | 0.0 | 1.76 | -9.74 | -9.74 | 0 | -100.0 | -100.0 | 1.53 | 47.12 | 342.86 | 3.29 | -4.64 | 84.83 | 0.04 | 100.0 | -78.95 | 1.57 | 48.11 | 456.82 | 0.00 | 0 | 0 |
| 21Q2 (7) | 13.66 | 29.48 | 56.83 | 1.15 | -70.36 | -78.5 | 0 | 0 | 0 | 0 | 0 | 0 | 9.92 | -35.29 | -32.01 | 0.32 | 0.0 | 172.73 | 13.45 | -27.73 | -24.73 | 24.42 | -21.6 | 0 | 4.45 | 9.07 | 32.84 | 0.11 | -21.43 | -63.33 | 0 | 0 | 0 | 0.48 | 4.35 | -21.31 | 14.45 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 1.04 | 44.44 | 186.67 | 3.45 | 10.22 | 187.5 | 0.02 | -90.48 | 108.33 | 1.06 | 13.98 | 173.61 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.55 | 0.96 | 7.87 | 3.88 | -11.62 | 29.77 | 0 | 0 | 0 | 0 | 0 | 0 | 15.33 | 2.47 | 47.97 | 0.32 | 1166.67 | 126.23 | 18.61 | 10.31 | 36.94 | 31.15 | 1.14 | 0 | 4.08 | 12.09 | -22.29 | 0.14 | -17.65 | -39.13 | 0 | 0 | 0 | 0.46 | -6.12 | -31.34 | 14.45 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.46 | 0.0 | 31.43 | 0.72 | 212.5 | 209.09 | 3.13 | 77.84 | 90.85 | 0.21 | -67.69 | 121.88 | 0.93 | 9200.0 | 157.41 | 0.00 | 0 | 0 |
| 20Q4 (5) | 10.45 | 13.71 | 6.63 | 4.39 | -26.34 | 95.11 | 0 | 0 | 0 | 0 | 0 | 0 | 14.96 | 0.61 | 23.23 | -0.03 | -105.17 | 90.62 | 16.87 | -15.73 | 14.14 | 30.80 | -20.07 | 0 | 3.64 | -26.76 | -5.45 | 0.17 | -26.09 | 70.0 | 0 | 0 | 0 | 0.49 | -12.5 | -33.78 | 14.45 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.46 | 0.0 | 31.43 | -0.64 | -1.59 | -186.49 | 1.76 | -1.12 | -42.11 | 0.65 | 242.11 | 241.3 | 0.01 | 102.27 | -96.43 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.19 | 5.51 | 0.0 | 5.96 | 11.4 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.87 | 1.92 | 0.0 | 0.58 | 231.82 | 0.0 | 20.02 | 12.03 | 0.0 | 38.53 | 0 | 0.0 | 4.97 | 48.36 | 0.0 | 0.23 | -23.33 | 0.0 | 0 | 0 | 0.0 | 0.56 | -8.2 | 0.0 | 14.45 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | -0.63 | 47.5 | 0.0 | 1.78 | 48.33 | 0.0 | 0.19 | 179.17 | 0.0 | -0.44 | 69.44 | 0.0 | 0.00 | 0 | 0.0 |
