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) | 7.34 | 75.6 | 20.21 | 41.33 | 0 | 0 | 0 | 0 | 7.42 | -19.61 | 0.1 | -58.33 | 0.09 | -92.68 | 1.21 | -90.9 | 34.22 | 14.79 | 1.89 | -3.08 | 3.05 | 9.71 | 0 | 0 | 9.05 | 8.9 | 0.8 | 2.56 | 0 | 0 | 0.32 | -36.0 | 1.12 | -11.81 | 0 | 0 | 0.32 | -36.0 | 0.00 | 0 |
| 2022 (9) | 4.18 | 47.18 | 14.3 | 5858.33 | 4.05 | 6650.0 | 0 | 0 | 9.23 | -51.65 | 0.24 | -50.0 | 1.23 | -6.11 | 13.33 | 94.19 | 29.81 | 16.13 | 1.95 | -2.99 | 2.78 | -72.37 | 0 | 0 | 8.31 | 0.0 | 0.78 | 6.85 | 0 | 0 | 0.5 | -30.56 | 1.27 | -12.41 | 0 | 0 | 0.5 | -30.56 | 0.00 | 0 |
| 2021 (8) | 2.84 | -0.7 | 0.24 | -98.04 | 0.06 | -98.2 | 0 | 0 | 19.09 | 8.77 | 0.48 | 77.78 | 1.31 | 14.91 | 6.86 | 5.64 | 25.67 | -12.57 | 2.01 | -2.43 | 10.06 | 135.05 | 0 | 0 | 8.31 | 0.0 | 0.73 | 4.29 | 0 | 0 | 0.72 | 38.46 | 1.45 | 18.85 | 0 | 0 | 0.72 | 38.46 | 0.00 | 0 |
| 2020 (7) | 2.86 | -39.15 | 12.23 | 4603.85 | 3.33 | -58.43 | 0 | 0 | 17.55 | 94.35 | 0.27 | -41.3 | 1.14 | 58.33 | 6.50 | -18.53 | 29.36 | 23.21 | 2.06 | -2.83 | 4.28 | -3.39 | 0 | 0 | 8.31 | 0.0 | 0.7 | 6.06 | 0 | 0 | 0.52 | -5.45 | 1.22 | 1.67 | 0 | 0 | 0.52 | -5.45 | 0.00 | 0 |
| 2019 (6) | 4.7 | -34.45 | 0.26 | -79.84 | 8.01 | 13250.0 | 0 | 0 | 9.03 | 17.58 | 0.46 | 2.22 | 0.72 | 2300.0 | 7.97 | 1941.2 | 23.83 | -3.79 | 2.12 | -2.75 | 4.43 | -64.07 | 0 | 0 | 8.31 | 0.0 | 0.66 | 6.45 | 0 | 0 | 0.55 | 44.74 | 1.2 | 20.0 | 0 | 0 | 0.55 | 44.74 | 0.00 | 0 |
| 2018 (5) | 7.17 | -11.59 | 1.29 | -71.65 | 0.06 | -92.68 | 0 | 0 | 7.68 | 66.96 | 0.45 | 0 | 0.03 | -78.57 | 0.39 | -87.17 | 24.77 | 1.77 | 2.18 | -2.68 | 12.33 | 6.94 | 0 | 0 | 8.31 | 0.0 | 0.62 | 0.0 | 0 | 0 | 0.38 | 0 | 1.0 | 81.82 | 0 | 0 | 0.38 | 0 | 0.00 | 0 |
| 2017 (4) | 8.11 | 13.9 | 4.55 | 56.9 | 0.82 | 1266.67 | 0 | 0 | 4.6 | -66.71 | -0.07 | 0 | 0.14 | -92.96 | 3.04 | -78.86 | 24.34 | 25.79 | 2.24 | -2.18 | 11.53 | 3.22 | 0.01 | 0.0 | 8.31 | 0.0 | 0.62 | 5.08 | 0 | 0 | -0.07 | 0 | 0.55 | -40.22 | 0 | 0 | -0.07 | 0 | 0.00 | 0 |
| 2016 (3) | 7.12 | 30.4 | 2.9 | 530.43 | 0.06 | 0.0 | 0 | 0 | 13.82 | 56.33 | 1.48 | 0 | 1.99 | 97.03 | 14.40 | 26.03 | 19.35 | 22.62 | 2.29 | -2.55 | 11.17 | 7.09 | 0.01 | 0.0 | 8.31 | 0.0 | 0.59 | 0.0 | 0 | 0 | 0.34 | 0 | 0.92 | 0 | 0 | 0 | 0.34 | 0 | 0.00 | 0 |
| 2015 (2) | 5.46 | 73.33 | 0.46 | -84.92 | 0.06 | -14.29 | 0 | 0 | 8.84 | 6.0 | -0.69 | 0 | 1.01 | -25.19 | 11.43 | -29.42 | 15.78 | 7.86 | 2.35 | -2.49 | 10.43 | 56.84 | 0.01 | 0.0 | 8.31 | 0.0 | 0.59 | 0.0 | 0 | 0 | -1.15 | 0 | -0.56 | 0 | 0 | 0 | -1.15 | 0 | 0.00 | 0 |
| 2014 (1) | 3.15 | -40.11 | 3.05 | 43.87 | 0.07 | 0.0 | 0 | 0 | 8.34 | -31.19 | 0.33 | -52.86 | 1.35 | 164.71 | 16.19 | 284.68 | 14.63 | 111.11 | 2.41 | -2.43 | 6.65 | 752.56 | 0.01 | -50.0 | 8.31 | 0.12 | 0.59 | 0.0 | 0 | 0 | -0.45 | 0 | 0.13 | 0 | 0 | 0 | -0.45 | 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) | 7.84 | 1.42 | 72.69 | 17.53 | -12.44 | 21.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.79 | 102.45 | 246.71 | -0.13 | -316.67 | -160.0 | 0.08 | 33.33 | -86.67 | 0.63 | -9.96 | -92.29 | 34.21 | -4.95 | 4.62 | 1.87 | 0.0 | -1.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.05 | 0.0 | 8.9 | 0.81 | 0.0 | 1.25 | 0 | 0 | 0 | 0.07 | -65.0 | -77.42 | 0.88 | -12.87 | -20.72 | 0 | 0 | 0 | 0.07 | -65.0 | -77.42 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.73 | 13.34 | 61.04 | 20.02 | 23.5 | 39.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.86 | 70.24 | 77.64 | 0.06 | 185.71 | -70.0 | 0.06 | -25.0 | -89.83 | 0.70 | -35.94 | -90.73 | 35.99 | 2.13 | 15.13 | 1.87 | 0.0 | -2.6 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 9.05 | 0.0 | 8.9 | 0.81 | 1.25 | 1.25 | 0 | 0 | 0 | 0.2 | -20.0 | -44.44 | 1.01 | -3.81 | -12.93 | 0 | 0 | 0 | 0.2 | -20.0 | -44.44 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.82 | -7.08 | 38.9 | 16.21 | -19.79 | 5.88 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.68 | -28.81 | -5.62 | -0.07 | -800.0 | -16.67 | 0.08 | -11.11 | -86.44 | 1.09 | -9.9 | -84.29 | 35.24 | 2.98 | 15.31 | 1.87 | -1.06 | -3.11 | 3.05 | 0.0 | 10.11 | 0 | 0 | 0 | 9.05 | 0.0 | 8.9 | 0.8 | 0.0 | 2.56 | 0 | 0 | 0 | 0.25 | -21.88 | -41.86 | 1.05 | -6.25 | -13.22 | 0 | 0 | 0 | 0.25 | -21.88 | -41.86 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.34 | 61.67 | 75.6 | 20.21 | 40.44 | 41.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.36 | 41.32 | 3.51 | 0.01 | 120.0 | -96.97 | 0.09 | -85.0 | -92.68 | 1.21 | -85.16 | -90.89 | 34.22 | 4.65 | 14.79 | 1.89 | -0.53 | -3.08 | 3.05 | -4.69 | 9.71 | 0 | 0 | 0 | 9.05 | 8.9 | 8.9 | 0.8 | 0.0 | 2.56 | 0 | 0 | 0 | 0.32 | 3.23 | -36.0 | 1.12 | 0.9 | -11.81 | 0 | 0 | 0 | 0.32 | 3.23 | -36.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.54 | -5.42 | 16.41 | 14.39 | 0.0 | 69.49 | 4.06 | 0.0 | 5700.0 | 0 | 0 | 0 | 1.67 | 3.73 | -21.96 | -0.05 | -125.0 | -400.0 | 0.6 | 1.69 | -33.33 | 8.17 | 8.21 | -7.63 | 32.7 | 4.61 | 14.22 | 1.9 | -1.04 | -3.06 | 3.2 | 16.36 | -52.8 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.8 | 0.0 | 2.56 | 0 | 0 | 0 | 0.31 | -13.89 | 93.75 | 1.11 | -4.31 | 18.09 | 0 | 0 | 0 | 0.31 | -13.89 | 93.75 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.8 | -2.24 | 10.6 | 14.39 | -6.01 | 200.42 | 4.06 | 0.25 | 6666.67 | 0 | 0 | 0 | 1.61 | -9.55 | -29.39 | 0.2 | 433.33 | 0 | 0.59 | 0.0 | 7.27 | 7.55 | 8.58 | 43.4 | 31.26 | 2.29 | 16.9 | 1.92 | -0.52 | -3.03 | 2.75 | -0.72 | -59.56 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.8 | 2.56 | 2.56 | 0 | 0 | 0 | 0.36 | -16.28 | 100.0 | 1.16 | -4.13 | 22.11 | 0 | 0 | 0 | 0.36 | -16.28 | 100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.91 | 17.46 | 44.84 | 15.31 | 7.06 | 1968.92 | 4.05 | 0.0 | 5685.71 | 0 | 0 | 0 | 1.78 | -21.93 | -29.92 | -0.06 | -118.18 | 14.29 | 0.59 | -52.03 | -35.87 | 6.96 | -47.73 | -0.85 | 30.56 | 2.52 | 16.55 | 1.93 | -1.03 | -3.02 | 2.77 | -0.36 | -72.41 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.78 | 0.0 | 6.85 | 0 | 0 | 0 | 0.43 | -14.0 | -32.81 | 1.21 | -4.72 | -11.68 | 0 | 0 | 0 | 0.43 | -14.0 | -32.81 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.18 | 7.18 | 47.18 | 14.3 | 68.43 | 5858.33 | 4.05 | 5685.71 | 6650.0 | 0 | 0 | 0 | 2.28 | 6.54 | -28.97 | 0.33 | 3400.0 | 560.0 | 1.23 | 36.67 | -6.11 | 13.31 | 50.42 | 93.98 | 29.81 | 4.12 | 16.13 | 1.95 | -0.51 | -2.99 | 2.78 | -59.0 | -72.37 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.78 | 0.0 | 6.85 | 0 | 0 | 0 | 0.5 | 212.5 | -30.56 | 1.27 | 35.11 | -12.41 | 0 | 0 | 0 | 0.5 | 212.5 | -30.56 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.9 | -10.14 | 73.33 | 8.49 | 77.24 | 16.46 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 2.14 | -6.14 | -11.2 | -0.01 | 0 | -133.33 | 0.9 | 63.64 | -20.35 | 8.85 | 67.98 | 44.1 | 28.63 | 7.07 | 11.53 | 1.96 | -1.01 | -2.97 | 6.78 | -0.29 | -23.04 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.78 | 0.0 | 6.85 | 0 | 0 | 0 | 0.16 | -11.11 | -76.12 | 0.94 | -1.05 | -32.37 | 0 | 0 | 0 | 0.16 | -11.11 | -76.12 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.34 | 28.02 | 5.6 | 4.79 | 547.3 | -36.89 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0 | 2.28 | -10.24 | -53.94 | 0 | 100.0 | -100.0 | 0.55 | -40.22 | -28.57 | 5.27 | -24.93 | 56.4 | 26.74 | 1.98 | 8.17 | 1.98 | -0.5 | -2.46 | 6.8 | -32.27 | -22.9 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.78 | 6.85 | 6.85 | 0 | 0 | 0 | 0.18 | -71.88 | -71.88 | 0.95 | -30.66 | -30.66 | 0 | 0 | 0 | 0.18 | -71.88 | -71.88 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.39 | 19.37 | -19.86 | 0.74 | 208.33 | -91.67 | 0.07 | 16.67 | -97.9 | 0 | 0 | 0 | 2.54 | -20.87 | -70.19 | -0.07 | -240.0 | -150.0 | 0.92 | -29.77 | -4.17 | 7.02 | 2.26 | 59.5 | 26.22 | 2.14 | 5.9 | 1.99 | -1.0 | -2.93 | 10.04 | -0.2 | 134.58 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.73 | 0.0 | 4.29 | 0 | 0 | 0 | 0.64 | -11.11 | -1.54 | 1.37 | -5.52 | 0.74 | 0 | 0 | 0 | 0.64 | -11.11 | -1.54 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.84 | 26.22 | -0.7 | 0.24 | -96.71 | -98.04 | 0.06 | 0.0 | -98.2 | 0 | 0 | 0 | 3.21 | 33.2 | 27.38 | 0.05 | 66.67 | 200.0 | 1.31 | 15.93 | 14.91 | 6.86 | 11.74 | 5.64 | 25.67 | 0.0 | -12.57 | 2.01 | -0.5 | -2.43 | 10.06 | 14.19 | 135.05 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.73 | 0.0 | 4.29 | 0 | 0 | 0 | 0.72 | 7.46 | 38.46 | 1.45 | 4.32 | 18.85 | 0 | 0 | 0 | 0.72 | 7.46 | 38.46 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.25 | -45.26 | -52.73 | 7.29 | -3.95 | -29.57 | 0.06 | 0.0 | -99.18 | 0 | 0 | 0 | 2.41 | -51.31 | -64.92 | 0.03 | -88.46 | -83.33 | 1.13 | 46.75 | 20.21 | 6.14 | 82.32 | 15.51 | 25.67 | 3.84 | 0.59 | 2.02 | -0.49 | -2.88 | 8.81 | -0.11 | 2417.14 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.73 | 0.0 | 4.29 | 0 | 0 | 0 | 0.67 | 4.69 | 17.54 | 1.39 | 1.46 | 9.45 | 0 | 0 | 0 | 0.67 | 4.69 | 17.54 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.11 | -2.84 | 9.31 | 7.59 | -14.53 | 1388.24 | 0.06 | -98.2 | -99.18 | 0 | 0 | 0 | 4.95 | -41.9 | 26.6 | 0.26 | 85.71 | 420.0 | 0.77 | -19.79 | 37.5 | 3.37 | -23.44 | 0 | 24.72 | -0.16 | 8.14 | 2.03 | -0.98 | -2.87 | 8.82 | 106.07 | 114.08 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.73 | 4.29 | 4.29 | 0 | 0 | 0 | 0.64 | -1.54 | 64.1 | 1.37 | 0.74 | 25.69 | 0 | 0 | 0 | 0.64 | -1.54 | 64.1 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.23 | 47.9 | -8.04 | 8.88 | -27.39 | 1150.7 | 3.33 | 0.0 | -54.32 | 0 | 0 | 0 | 8.52 | 238.1 | 100.47 | 0.14 | 380.0 | 55.56 | 0.96 | -15.79 | 60.0 | 4.40 | -32.27 | 0 | 24.76 | -15.67 | 12.24 | 2.05 | -0.49 | -2.84 | 4.28 | 0.0 | 3.38 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.7 | 0.0 | 6.06 | 0 | 0 | 0 | 0.65 | 25.0 | 3.17 | 1.36 | 11.48 | 5.43 | 0 | 0 | 0 | 0.65 | 25.0 | 3.17 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.86 | -39.92 | -39.15 | 12.23 | 18.16 | 4603.85 | 3.33 | -54.51 | -58.43 | 0 | 0 | 0 | 2.52 | -63.32 | -4.91 | -0.05 | -127.78 | -145.45 | 1.14 | 21.28 | 58.33 | 6.50 | 22.17 | 0 | 29.36 | 15.05 | 23.21 | 2.06 | -0.96 | -2.83 | 4.28 | 1122.86 | -3.39 | 0 | 0 | 0 | 8.31 | 0.0 | 0.0 | 0.7 | 0.0 | 6.06 | 0 | 0 | 0 | 0.52 | -8.77 | -5.45 | 1.22 | -3.94 | 1.67 | 0 | 0 | 0 | 0.52 | -8.77 | -5.45 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.76 | 26.6 | 0.0 | 10.35 | 1929.41 | 0.0 | 7.32 | 0.14 | 0.0 | 0 | 0 | 0.0 | 6.87 | 75.7 | 0.0 | 0.18 | 260.0 | 0.0 | 0.94 | 67.86 | 0.0 | 5.32 | 0 | 0.0 | 25.52 | 11.64 | 0.0 | 2.08 | -0.48 | 0.0 | 0.35 | -91.5 | 0.0 | 0 | 0 | 0.0 | 8.31 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.57 | 46.15 | 0.0 | 1.27 | 16.51 | 0.0 | 0 | 0 | 0.0 | 0.57 | 46.15 | 0.0 | 0.00 | 0 | 0.0 |
