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) | 3.81 | 26.58 | 0 | 0 | 0 | 0 | 0 | 0 | 8.8 | -15.06 | 0 | 0 | 1.93 | -3.5 | 21.93 | 13.61 | 1.46 | -57.43 | 0 | 0 | 0 | 0 | 0.14 | 75.0 | 4.72 | 0.0 | 1.83 | 6.4 | 0 | 0 | 1.07 | -41.85 | 2.9 | -18.54 | 5.46 | 2273.91 | 6.53 | 215.46 | 0.00 | 0 |
| 2022 (9) | 3.01 | -45.86 | 0 | 0 | 0 | 0 | 0 | 0 | 10.36 | -34.26 | 1.08 | -55.37 | 2.0 | -39.02 | 19.31 | -7.24 | 3.43 | 12.09 | 0 | 0 | 0 | 0 | 0.08 | 14.29 | 4.72 | 0.0 | 1.72 | 16.22 | 0 | 0 | 1.84 | -28.96 | 3.56 | -14.83 | 0.23 | -72.29 | 2.07 | -39.47 | 0.00 | 0 |
| 2021 (8) | 5.56 | 23.01 | 0.87 | 0.0 | 0 | 0 | 0 | 0 | 15.76 | 23.22 | 2.42 | 122.02 | 3.28 | 25.67 | 20.81 | 1.99 | 3.06 | 92.45 | 0 | 0 | 0 | 0 | 0.07 | -22.22 | 4.72 | 0.0 | 1.48 | 8.03 | 0.11 | 0 | 2.59 | 137.61 | 4.18 | 69.92 | 0.83 | 0 | 3.42 | 248.98 | 0.00 | 0 |
| 2020 (7) | 4.52 | 1.8 | 0.87 | 0 | 0 | 0 | 0 | 0 | 12.79 | 19.53 | 1.09 | 0 | 2.61 | -5.43 | 20.41 | -20.89 | 1.59 | -1.24 | 0 | 0 | 0 | 0 | 0.09 | -25.0 | 4.72 | -29.97 | 1.37 | -25.95 | 0 | 0 | 1.09 | 0 | 2.46 | 79.56 | -0.11 | 0 | 0.98 | 0 | 0.00 | 0 |
| 2019 (6) | 4.44 | 11.28 | 0 | 0 | 0 | 0 | 0 | 0 | 10.7 | 1.71 | -0.05 | 0 | 2.76 | -10.68 | 25.79 | -12.18 | 1.61 | -29.39 | 0 | 0 | 0 | 0 | 0.12 | -20.0 | 6.74 | 0.0 | 1.85 | 0.0 | 0.01 | 0.0 | -0.49 | 0 | 1.37 | -3.52 | -0.08 | 0 | -0.57 | 0 | 0.00 | 0 |
| 2018 (5) | 3.99 | -23.27 | 0 | 0 | 1.0 | 0 | 0 | 0 | 10.52 | -18.89 | -0.92 | 0 | 3.09 | 27.69 | 29.37 | 57.42 | 2.28 | -34.67 | 0 | 0 | 0 | 0 | 0.15 | 0.0 | 6.74 | 0.0 | 1.85 | 0.0 | 0.01 | 0 | -0.44 | 0 | 1.42 | -39.83 | -0.06 | 0 | -0.5 | 0 | 0.00 | 0 |
| 2017 (4) | 5.2 | 2.56 | 0.54 | 8.0 | 0 | 0 | 0 | 0 | 12.97 | 13.97 | -0.46 | 0 | 2.42 | -31.44 | 18.66 | -39.85 | 3.49 | -10.05 | 0 | 0 | 1.5 | 0.0 | 0.15 | 7.14 | 6.74 | 0.0 | 1.85 | 0.0 | 0 | 0 | 0.51 | -50.0 | 2.36 | -17.77 | -0.01 | 0 | 0.5 | -50.5 | 0.00 | 0 |
| 2016 (3) | 5.07 | 34.84 | 0.5 | 0 | 0 | 0 | 0 | 0 | 11.38 | 26.87 | -0.2 | 0 | 3.53 | 123.42 | 31.02 | 76.1 | 3.88 | 76.36 | 0 | 0 | 1.5 | 0 | 0.14 | -33.33 | 6.74 | 73.26 | 1.85 | 0.0 | 0 | 0 | 1.02 | -15.7 | 2.87 | -5.9 | -0.01 | 0 | 1.01 | -16.53 | 0.00 | 0 |
| 2015 (2) | 3.76 | -44.62 | 0 | 0 | 2.96 | 0 | 0 | 0 | 8.97 | -15.22 | 0 | 0 | 1.58 | -31.9 | 17.61 | -19.67 | 2.2 | 6.8 | 0 | 0 | 0 | 0 | 0.21 | -61.11 | 3.89 | 0.78 | 1.85 | 4.52 | 0 | 0 | 1.21 | -27.54 | 3.05 | -11.34 | 0 | 0 | 1.21 | -27.54 | 0.00 | 0 |
| 2014 (1) | 6.79 | -15.34 | 0 | 0 | 0 | 0 | 0 | 0 | 10.58 | -6.21 | 0.78 | 18.18 | 2.32 | -33.52 | 21.93 | -29.13 | 2.06 | 27.95 | 0 | 0 | 2.99 | 2.05 | 0.54 | 0.0 | 3.86 | 0.0 | 1.77 | 4.12 | 0 | 0 | 1.67 | 15.97 | 3.44 | 9.21 | 0 | 0 | 1.67 | 15.97 | 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) | 5.55 | 5.51 | 75.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.6 | 1.96 | 17.65 | 0.16 | -27.27 | 128.57 | 1.94 | -15.65 | -16.38 | 20.55 | -19.14 | -25.59 | 1.3 | 14.04 | -27.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -33.33 | -20.0 | 4.72 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0 | 0 | 0 | 1.44 | 11.63 | 37.14 | 3.27 | 5.14 | 13.54 | 4.79 | 30.87 | -15.22 | 6.23 | 25.86 | -7.01 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.26 | 11.44 | 40.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.55 | 15.38 | 1.19 | 0.22 | -4.35 | 15.79 | 2.3 | 15.58 | -11.2 | 25.41 | 15.19 | -19.44 | 1.14 | 0.88 | -49.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 125.0 | -10.0 | 4.72 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0 | 0 | 0 | 1.29 | -1.53 | 30.3 | 3.11 | -0.64 | 10.68 | 3.66 | -0.54 | -41.9 | 4.95 | -0.8 | -32.1 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.72 | 23.88 | 46.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.21 | 6.25 | 11.06 | 0.23 | 1050.0 | 182.14 | 1.99 | 3.11 | -3.86 | 22.06 | 0.59 | -6.32 | 1.13 | -22.6 | -57.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -42.86 | 100.0 | 4.72 | 0.0 | 0.0 | 1.83 | 0.0 | 6.4 | 0 | 0 | 0 | 1.31 | 22.43 | -16.03 | 3.13 | 7.93 | -4.57 | 3.68 | -32.6 | 557.14 | 4.99 | -23.58 | 135.38 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.81 | 20.57 | 26.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.08 | -5.88 | 23.81 | 0.02 | -71.43 | 106.9 | 1.93 | -16.81 | -3.5 | 21.93 | -20.59 | 13.5 | 1.46 | -18.44 | -57.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -6.67 | 75.0 | 4.72 | 0.0 | 0.0 | 1.83 | 0.0 | 6.4 | 0 | 0 | 0 | 1.07 | 1.9 | -41.85 | 2.9 | 0.69 | -18.54 | 5.46 | -3.36 | 2273.91 | 6.53 | -2.54 | 215.46 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.16 | -15.51 | 6.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.21 | -12.3 | 9.41 | 0.07 | -63.16 | -63.16 | 2.32 | -10.42 | -4.92 | 27.62 | -12.45 | 36.96 | 1.79 | -20.8 | -51.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -25.0 | 87.5 | 4.72 | 0.0 | 0.0 | 1.83 | 0.0 | 6.4 | 0 | 0 | 0 | 1.05 | 6.06 | -50.7 | 2.88 | 2.49 | -25.19 | 5.65 | -10.32 | 2725.0 | 6.7 | -8.09 | 187.55 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.74 | 15.79 | -27.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.52 | 26.63 | -18.71 | 0.19 | 167.86 | -68.33 | 2.59 | 25.12 | -18.55 | 31.55 | 33.96 | 42.95 | 2.26 | -14.39 | -36.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | 400.0 | 66.67 | 4.72 | 0.0 | 0.0 | 1.83 | 6.4 | 6.4 | 0 | 0 | 0 | 0.99 | -36.54 | -48.97 | 2.81 | -14.33 | -23.22 | 6.3 | 1025.0 | 1515.38 | 7.29 | 243.87 | 212.88 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.23 | 7.31 | -44.6 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.99 | 18.45 | -43.94 | -0.28 | 3.45 | -148.28 | 2.07 | 3.5 | -32.79 | 23.55 | 21.87 | 18.82 | 2.64 | -23.03 | -20.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -50.0 | -20.0 | 4.72 | 0.0 | 0.0 | 1.72 | 0.0 | 16.22 | 0 | 0 | -100.0 | 1.56 | -15.22 | -50.94 | 3.28 | -7.87 | -31.09 | 0.56 | 143.48 | -1.75 | 2.12 | 2.42 | -43.47 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.01 | 1.35 | -45.86 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | -16.83 | -51.02 | -0.29 | -252.63 | -161.7 | 2.0 | -18.03 | -39.02 | 19.32 | -4.17 | -7.15 | 3.43 | -7.8 | 12.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | 14.29 | 4.72 | 0.0 | 0.0 | 1.72 | 0.0 | 16.22 | 0 | 0 | -100.0 | 1.84 | -13.62 | -28.96 | 3.56 | -7.53 | -14.83 | 0.23 | 15.0 | -72.29 | 2.07 | -11.16 | -39.47 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.97 | -42.22 | -50.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.02 | -34.84 | -53.35 | 0.19 | -68.33 | -76.83 | 2.44 | -23.27 | -29.68 | 20.17 | -8.62 | -7.14 | 3.72 | 5.08 | 51.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -33.33 | 14.29 | 4.72 | 0.0 | 0.0 | 1.72 | 0.0 | 16.22 | 0 | 0 | -100.0 | 2.13 | 9.79 | 0.47 | 3.85 | 5.19 | 4.05 | 0.2 | -48.72 | -70.15 | 2.33 | 0.0 | -16.49 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.14 | -11.84 | -10.3 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.1 | -12.68 | -26.71 | 0.6 | 3.45 | 5.26 | 3.18 | 3.25 | -1.85 | 22.07 | 11.34 | 3.26 | 3.54 | 6.31 | 68.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 140.0 | 20.0 | 4.72 | 0.0 | 0.0 | 1.72 | 16.22 | 16.22 | 0 | -100.0 | -100.0 | 1.94 | -38.99 | 49.23 | 3.66 | -23.11 | 26.64 | 0.39 | -31.58 | -36.07 | 2.33 | -37.87 | 21.99 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.83 | 4.86 | 39.14 | 0.72 | -17.24 | -17.24 | 0 | 0 | 0 | 0 | 0 | 0 | 3.55 | 3.5 | -5.84 | 0.58 | 23.4 | 3.57 | 3.08 | -6.1 | 6.21 | 19.82 | -4.77 | -5.75 | 3.33 | 8.82 | 53.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 0.0 | 4.72 | 0.0 | 0.0 | 1.48 | 0.0 | 8.03 | 0.11 | 0.0 | 0 | 3.18 | 22.78 | 91.57 | 4.76 | 13.88 | 57.62 | 0.57 | -31.33 | 338.46 | 3.75 | 9.65 | 109.5 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.56 | -6.87 | 23.01 | 0.87 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.43 | -20.79 | -6.03 | 0.47 | -42.68 | 14.63 | 3.28 | -5.48 | 25.67 | 20.81 | -4.16 | 2.07 | 3.06 | 24.9 | 92.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -22.22 | 4.72 | 0.0 | 0.0 | 1.48 | 0.0 | 8.03 | 0.11 | 0.0 | 0 | 2.59 | 22.17 | 137.61 | 4.18 | 12.97 | 69.92 | 0.83 | 23.88 | 854.55 | 3.42 | 22.58 | 248.98 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.97 | 4.19 | 49.25 | 0.87 | 0.0 | -13.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.33 | 2.36 | 23.36 | 0.82 | 43.86 | 115.79 | 3.47 | 7.1 | 32.95 | 21.71 | 1.6 | 0.25 | 2.45 | 16.67 | 70.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | -22.22 | 4.72 | 0.0 | 0.0 | 1.48 | 0.0 | 8.03 | 0.11 | 0.0 | 0 | 2.12 | 63.08 | 211.76 | 3.7 | 28.03 | 80.49 | 0.67 | 9.84 | 1216.67 | 2.79 | 46.07 | 350.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.73 | 36.75 | 21.91 | 0.87 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.23 | 12.2 | 47.9 | 0.57 | 1.79 | 418.18 | 3.24 | 11.72 | 25.1 | 21.37 | 1.63 | 0 | 2.1 | -3.23 | 29.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 100.0 | -28.57 | 4.72 | 0.0 | -29.97 | 1.48 | 8.03 | 8.03 | 0.11 | 0 | 0 | 1.3 | -21.69 | 333.33 | 2.89 | -4.3 | 73.05 | 0.61 | 369.23 | 1116.67 | 1.91 | 6.7 | 695.83 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.19 | -7.3 | -9.89 | 0.87 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.77 | 3.29 | 35.61 | 0.56 | 36.59 | 194.74 | 2.9 | 11.11 | 3.57 | 21.03 | 3.13 | 0 | 2.17 | 36.48 | 40.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -44.44 | -54.55 | 4.72 | 0.0 | -29.97 | 1.37 | 0.0 | -25.95 | 0 | 0 | -100.0 | 1.66 | 52.29 | 653.33 | 3.02 | 22.76 | 93.59 | 0.13 | 218.18 | 218.18 | 1.79 | 82.65 | 536.59 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.52 | 13.0 | 1.8 | 0.87 | -13.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.65 | 3.99 | 25.86 | 0.41 | 7.89 | 1266.67 | 2.61 | 0.0 | -5.43 | 20.39 | -5.86 | 0 | 1.59 | 10.42 | -1.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | -25.0 | 4.72 | 0.0 | -29.97 | 1.37 | 0.0 | -25.95 | 0 | 0 | -100.0 | 1.09 | 60.29 | 322.45 | 2.46 | 20.0 | 79.56 | -0.11 | -83.33 | -37.5 | 0.98 | 58.06 | 271.93 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.0 | -14.89 | 0.0 | 1.0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.51 | 22.73 | 0.0 | 0.38 | 245.45 | 0.0 | 2.61 | 0.77 | 0.0 | 21.66 | 0 | 0.0 | 1.44 | -11.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.09 | -35.71 | 0.0 | 4.72 | -29.97 | 0.0 | 1.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.68 | 126.67 | 0.0 | 2.05 | 22.75 | 0.0 | -0.06 | 0.0 | 0.0 | 0.62 | 158.33 | 0.0 | 0.00 | 0 | 0.0 |
