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) | 7.62 | 1.87 | 12.06 | -41.77 | 3.51 | -10.69 | 0 | 0 | 29.57 | 31.89 | 4.58 | 40.49 | 0.14 | -89.93 | 0.47 | -92.36 | 34.89 | -24.37 | 0 | 0 | 5.98 | 0.34 | 0.07 | 0.0 | 8.56 | 1.9 | 0.87 | 61.11 | 0 | 0 | 5.69 | 44.05 | 6.56 | 46.1 | -0.21 | 0 | 5.48 | 28.34 | 0.00 | 0 |
| 2022 (9) | 7.48 | 19.87 | 20.71 | 14.8 | 3.93 | 13000.0 | 0 | 0 | 22.42 | 1.31 | 3.26 | 2.52 | 1.39 | -20.11 | 6.20 | -21.15 | 46.13 | 20.13 | 0 | 0 | 5.96 | 48.63 | 0.07 | 0.0 | 8.4 | 0.0 | 0.54 | 134.78 | 0 | 0 | 3.95 | 11.9 | 4.49 | 19.73 | 0.32 | 77.78 | 4.27 | 15.09 | 0.00 | 0 |
| 2021 (8) | 6.24 | 0.16 | 18.04 | 49.96 | 0.03 | 0.0 | 0 | 0 | 22.13 | -8.25 | 3.18 | 56.65 | 1.74 | -50.14 | 7.86 | -45.66 | 38.4 | 33.89 | 0 | 0 | 4.01 | 1809.52 | 0.07 | -12.5 | 8.4 | 0.0 | 0.23 | 1050.0 | 0 | 0 | 3.53 | 58.3 | 3.75 | 66.67 | 0.18 | 12.5 | 3.71 | 55.23 | 0.00 | 0 |
| 2020 (7) | 6.23 | 135.98 | 12.03 | -33.24 | 0.03 | 0.0 | 0 | 0 | 24.12 | 82.59 | 2.03 | 782.61 | 3.49 | -23.3 | 14.47 | -57.99 | 28.68 | -1.61 | 0 | 0 | 0.21 | -12.5 | 0.08 | -11.11 | 8.4 | 18.31 | 0.02 | 0 | 0 | 0 | 2.23 | 869.57 | 2.25 | 878.26 | 0.16 | -27.27 | 2.39 | 431.11 | 0.00 | 0 |
| 2019 (6) | 2.64 | -4.35 | 18.02 | 138.04 | 0.03 | 0.0 | 0 | 0 | 13.21 | 22.43 | 0.23 | 0 | 4.55 | 40.43 | 34.44 | 14.71 | 29.15 | 84.84 | 0 | 0 | 0.24 | -7.69 | 0.09 | 12.5 | 7.1 | 0.0 | 0 | 0 | 0 | 0 | 0.23 | 0 | 0.23 | 0 | 0.22 | -38.89 | 0.45 | 0 | 0.00 | 0 |
| 2018 (5) | 2.76 | -21.37 | 7.57 | 9.71 | 0.03 | 0.0 | 0 | 0 | 10.79 | -22.65 | -0.36 | 0 | 3.24 | -53.45 | 30.03 | -39.81 | 15.77 | 107.23 | 0 | 0 | 0.26 | -10.34 | 0.08 | 300.0 | 7.1 | 20.34 | 0 | 0 | 0 | 0 | -0.36 | 0 | -0.36 | 0 | 0.36 | -20.0 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | 3.51 | 152.52 | 6.9 | 110.37 | 0.03 | 0.0 | 0 | 0 | 13.95 | 157.38 | -0.29 | 0 | 6.96 | 154.95 | 49.89 | -0.95 | 7.61 | 70.63 | 0 | 0 | 0.29 | -9.38 | 0.02 | 0.0 | 5.9 | 0.0 | 0 | 0 | 0 | 0 | -0.29 | 0 | -0.29 | 0 | 0.45 | -8.16 | 0.16 | 0 | 0.00 | 0 |
| 2016 (3) | 1.39 | -2.11 | 3.28 | -16.96 | 0.03 | 0 | 0 | 0 | 5.42 | -29.52 | -0.79 | 0 | 2.73 | -35.31 | 50.37 | -8.21 | 4.46 | 4.69 | 0 | 0 | 0.32 | -8.57 | 0.02 | -33.33 | 5.9 | 0.0 | 0 | 0 | 0 | 0 | -0.78 | 0 | -0.78 | 0 | 0.49 | -38.75 | -0.29 | 0 | 0.00 | 0 |
| 2015 (2) | 1.42 | 15.45 | 3.95 | 41.58 | 0 | 0 | 0 | 0 | 7.69 | 23.63 | 0.29 | 0 | 4.22 | 55.15 | 54.88 | 25.49 | 4.26 | 460.53 | 0 | 0 | 0.35 | 0.0 | 0.03 | 0.0 | 5.9 | 34.09 | 0 | 0 | 0 | 0 | -0.23 | 0 | -0.23 | 0 | 0.8 | -5.88 | 0.57 | 67.65 | 0.00 | 0 |
| 2014 (1) | 1.23 | -27.22 | 2.79 | -4.12 | 0.08 | -55.56 | 0 | 0 | 6.22 | 11.27 | -0.07 | 0 | 2.72 | 13.33 | 43.73 | 1.85 | 0.76 | 4.11 | 0 | 0 | 0.35 | 40.0 | 0.03 | -40.0 | 4.4 | 0.0 | 0 | 0 | 0 | 0 | -0.51 | 0 | -0.51 | 0 | 0.85 | 19.72 | 0.34 | 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) | 5.16 | -27.12 | -37.38 | 15.09 | 33.66 | 6.42 | 0.03 | 0.0 | -99.25 | 0 | 0 | 0 | 0.04 | -97.16 | -99.68 | -0.41 | 0 | -132.03 | 0.09 | 0.0 | 0.0 | 0.76 | 103.89 | 108.37 | 41.99 | 8.56 | 16.8 | 0 | 0 | 0 | 6.0 | 0.17 | 0.33 | 0.07 | 0.0 | 16.67 | 9.71 | 0.0 | 15.6 | 1.33 | 0.0 | 52.87 | 0.21 | 0.0 | 0 | 2.14 | -16.08 | -24.65 | 3.68 | -10.02 | -0.81 | 0 | 100.0 | -100.0 | 2.14 | -13.71 | -33.54 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.08 | -16.61 | 8.76 | 11.29 | 0.0 | -29.96 | 0.03 | -97.79 | -99.24 | 0 | 0 | 0 | 1.41 | -70.99 | -49.28 | 0 | -100.0 | 100.0 | 0.09 | 0.0 | -92.17 | 0.37 | 5.68 | -94.51 | 38.68 | 3.89 | -9.24 | 0 | 0 | 0 | 5.99 | 0.17 | 0.34 | 0.07 | 0.0 | 0.0 | 9.71 | 4.63 | 15.6 | 1.33 | 52.87 | 52.87 | 0.21 | 0 | 0 | 2.55 | -20.81 | 63.46 | 4.09 | 0.0 | 68.31 | -0.07 | 12.5 | -135.0 | 2.48 | -21.02 | 40.91 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.49 | 11.42 | 5.07 | 11.29 | -6.38 | -29.96 | 1.36 | -61.25 | -65.57 | 0 | 0 | 0 | 4.86 | -11.96 | -45.58 | 0.64 | -77.46 | 10.34 | 0.09 | -35.71 | -87.67 | 0.35 | -25.45 | -88.17 | 37.23 | 6.71 | -9.31 | 0 | 0 | 0 | 5.98 | 0.0 | 0.34 | 0.07 | 0.0 | 0.0 | 9.28 | 8.41 | 10.48 | 0.87 | 0.0 | 61.11 | 0 | 0 | 0 | 3.22 | -43.41 | 60.2 | 4.09 | -37.65 | 59.77 | -0.08 | 61.9 | -125.0 | 3.14 | -42.7 | 34.76 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.62 | -7.52 | 1.87 | 12.06 | -14.95 | -41.77 | 3.51 | -11.81 | -10.69 | 0 | 0 | 0 | 5.52 | -55.23 | 804.92 | 2.84 | 121.88 | 828.21 | 0.14 | 55.56 | -89.93 | 0.47 | 29.72 | -92.36 | 34.89 | -2.95 | -24.37 | 0 | 0 | 0 | 5.98 | 0.0 | 0.34 | 0.07 | 16.67 | 0.0 | 8.56 | 1.9 | 1.9 | 0.87 | 0.0 | 61.11 | 0 | 0 | 0 | 5.69 | 100.35 | 44.05 | 6.56 | 76.82 | 46.1 | -0.21 | -155.26 | -165.62 | 5.48 | 70.19 | 28.34 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.24 | 26.57 | -11.21 | 14.18 | -12.03 | -31.5 | 3.98 | 0.25 | 13166.67 | 0 | 0 | 0 | 12.33 | 343.53 | 168.63 | 1.28 | 1084.62 | 124.56 | 0.09 | -92.17 | -94.58 | 0.37 | -94.63 | -94.41 | 35.95 | -15.65 | -16.74 | 0 | 0 | 0 | 5.98 | 0.17 | -39.17 | 0.06 | -14.29 | -14.29 | 8.4 | 0.0 | 0.0 | 0.87 | 0.0 | 61.11 | 0 | 0 | 0 | 2.84 | 82.05 | -34.56 | 3.71 | 52.67 | -23.98 | 0.38 | 90.0 | 2.7 | 3.22 | 82.95 | -31.63 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.51 | -19.43 | -45.11 | 16.12 | 0.0 | -20.98 | 3.97 | 0.51 | 13133.33 | 0 | 0 | 0 | 2.78 | -68.87 | -73.09 | -0.13 | -122.41 | -107.47 | 1.15 | 57.53 | -36.46 | 6.80 | 127.87 | -1.15 | 42.62 | 3.82 | -3.05 | 0 | 0 | 0 | 5.97 | 0.17 | -39.14 | 0.07 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 0.87 | 61.11 | 61.11 | 0 | 0 | 0 | 1.56 | -22.39 | -58.62 | 2.43 | -5.08 | -43.62 | 0.2 | -37.5 | -35.48 | 1.76 | -24.46 | -56.86 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.08 | 8.02 | 6.18 | 16.12 | -22.16 | -20.75 | 3.95 | 0.51 | 13066.67 | 0 | 0 | 0 | 8.93 | 1363.93 | 29.61 | 0.58 | 248.72 | -56.72 | 0.73 | -47.48 | -73.84 | 2.98 | -51.86 | -76.01 | 41.05 | -11.01 | -12.88 | 0 | 0 | 0 | 5.96 | 0.0 | -39.12 | 0.07 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 0.54 | 0.0 | 134.78 | 0 | 0 | 0 | 2.01 | -49.11 | -58.73 | 2.56 | -42.98 | -49.71 | 0.32 | 0.0 | -8.57 | 2.33 | -45.43 | -55.36 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.48 | -19.4 | 19.87 | 20.71 | 0.05 | 14.8 | 3.93 | 13000.0 | 13000.0 | 0 | 0 | 0 | 0.61 | -86.71 | -83.1 | -0.39 | -168.42 | -173.58 | 1.39 | -16.27 | -20.11 | 6.20 | -5.06 | -21.18 | 46.13 | 6.83 | 20.13 | 0 | 0 | 0 | 5.96 | -39.37 | 48.63 | 0.07 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 0.54 | 0.0 | 134.78 | 0 | 0 | 0 | 3.95 | -8.99 | 11.9 | 4.49 | -7.99 | 19.73 | 0.32 | -13.51 | 77.78 | 4.27 | -9.34 | 15.09 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.28 | -21.75 | 71.53 | 20.7 | 1.47 | 46.91 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 4.59 | -55.57 | -16.24 | 0.57 | -67.24 | -46.73 | 1.66 | -8.29 | -26.87 | 6.53 | -5.08 | -26.87 | 43.18 | -1.77 | 30.57 | 0 | 0 | 0 | 9.83 | 0.2 | 145.75 | 0.07 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 0.54 | 0.0 | 134.78 | 0 | 0 | 0 | 4.34 | 15.12 | 44.67 | 4.88 | 13.23 | 51.08 | 0.37 | 19.35 | 146.67 | 4.71 | 15.44 | 49.52 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.86 | 55.85 | 85.02 | 20.4 | 0.29 | 91.73 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 10.33 | 49.93 | 60.16 | 1.74 | 29.85 | 97.73 | 1.81 | -35.13 | -33.7 | 6.88 | -44.69 | -37.76 | 43.96 | -6.71 | 48.06 | 0 | 0 | 0 | 9.81 | 0.2 | 145.86 | 0.07 | 0.0 | -12.5 | 8.4 | 0.0 | 0.0 | 0.54 | 134.78 | 134.78 | 0 | 0 | 0 | 3.77 | -22.59 | 94.33 | 4.31 | -15.32 | 99.54 | 0.31 | -11.43 | 121.43 | 4.08 | -21.84 | 96.15 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.61 | 21.96 | 2.15 | 20.34 | 12.75 | 52.59 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.89 | 90.86 | 4.71 | 1.34 | 152.83 | 88.73 | 2.79 | 60.34 | 71.17 | 12.44 | 58.13 | 114.28 | 47.12 | 22.71 | 73.24 | 0 | 0 | 0 | 9.79 | 144.14 | 4795.0 | 0.07 | 0.0 | -12.5 | 8.4 | 0.0 | 0.0 | 0.23 | 0.0 | 1050.0 | 0 | 0 | 0 | 4.87 | 37.96 | 65.65 | 5.09 | 35.73 | 71.96 | 0.35 | 94.44 | 75.0 | 5.22 | 40.7 | 66.24 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.24 | 15.34 | 0.16 | 18.04 | 28.03 | 49.96 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.61 | -34.12 | -47.76 | 0.53 | -50.47 | -27.4 | 1.74 | -23.35 | -50.14 | 7.87 | -11.91 | -45.66 | 38.4 | 16.12 | 33.89 | 0 | 0 | 0 | 4.01 | 0.25 | 1809.52 | 0.07 | 0.0 | -12.5 | 8.4 | 0.0 | 0.0 | 0.23 | 0.0 | 1050.0 | 0 | 0 | 0 | 3.53 | 17.67 | 58.3 | 3.75 | 16.1 | 66.67 | 0.18 | 20.0 | 12.5 | 3.71 | 17.78 | 55.23 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.41 | -15.6 | -24.65 | 14.09 | 32.42 | -9.04 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 5.48 | -15.04 | 15.13 | 1.07 | 21.59 | 160.98 | 2.27 | -16.85 | -40.73 | 8.93 | -19.2 | -52.16 | 33.07 | 11.38 | 12.14 | 0 | 0 | 0 | 4.0 | 0.25 | 1718.18 | 0.07 | -12.5 | -12.5 | 8.4 | 0.0 | 0.0 | 0.23 | 0.0 | 1050.0 | 0 | 0 | 0 | 3.0 | 54.64 | 100.0 | 3.23 | 49.54 | 112.5 | 0.15 | 7.14 | 0.0 | 3.15 | 51.44 | 90.91 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.41 | -13.96 | 57.11 | 10.64 | -20.18 | -29.3 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.45 | -1.98 | -34.38 | 0.88 | 23.94 | -17.76 | 2.73 | 67.48 | -11.65 | 11.05 | 90.4 | 0 | 29.69 | 9.15 | 8.16 | 0 | 0 | 0 | 3.99 | 1895.0 | 1713.64 | 0.08 | 0.0 | 0.0 | 8.4 | 0.0 | 16.18 | 0.23 | 1050.0 | 0 | 0 | 0 | 0 | 1.94 | -34.01 | 0 | 2.16 | -27.03 | 94.59 | 0.14 | -30.0 | 40.0 | 2.08 | -33.76 | 1980.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.45 | 19.58 | 134.28 | 13.33 | 10.81 | -24.39 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.58 | -4.78 | 152.11 | 0.71 | -2.74 | 494.44 | 1.63 | -53.3 | -62.0 | 5.80 | -59.9 | 0 | 27.2 | -5.16 | -15.05 | 0 | 0 | 0 | 0.2 | -4.76 | -13.04 | 0.08 | 0.0 | -11.11 | 8.4 | 0.0 | 18.31 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 2.94 | 31.84 | 0 | 2.96 | 31.56 | 7300.0 | 0.2 | 25.0 | 0.0 | 3.14 | 31.38 | 1470.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.23 | -13.23 | 135.98 | 12.03 | -22.34 | -33.24 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.91 | 45.17 | 108.13 | 0.73 | 78.05 | 1316.67 | 3.49 | -8.88 | -23.3 | 14.48 | -22.45 | 0 | 28.68 | -2.75 | -1.61 | 0 | 0 | 0 | 0.21 | -4.55 | -12.5 | 0.08 | 0.0 | -11.11 | 8.4 | 0.0 | 18.31 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 2.23 | 48.67 | 869.57 | 2.25 | 48.03 | 878.26 | 0.16 | 6.67 | -27.27 | 2.39 | 44.85 | 431.11 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.18 | 75.98 | 0.0 | 15.49 | 2.92 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.76 | -51.58 | 0.0 | 0.41 | -61.68 | 0.0 | 3.83 | 23.95 | 0.0 | 18.66 | 0 | 0.0 | 29.49 | 7.43 | 0.0 | 0 | 0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 8.4 | 16.18 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 1.5 | 0 | 0.0 | 1.52 | 36.94 | 0.0 | 0.15 | 50.0 | 0.0 | 1.65 | 1550.0 | 0.0 | 0.00 | 0 | 0.0 |
