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) | 8.01 | -9.59 | 1.9 | 171.43 | 0.04 | 0.0 | 0 | 0 | 3.83 | -16.19 | -0.48 | 0 | 2.79 | 4.1 | 72.85 | 24.22 | 0.22 | 340.0 | 0 | 0 | 0.05 | -44.44 | 0.09 | 0.0 | 8.4 | 4.09 | 0.07 | 75.0 | 0.62 | 67.57 | -2.01 | 0 | -1.32 | 0 | -1.8 | 0 | -3.81 | 0 | 0.00 | 0 |
| 2022 (9) | 8.86 | 22.54 | 0.7 | -12.5 | 0.04 | -95.74 | 0 | 0 | 4.57 | -42.88 | 0.25 | -39.02 | 2.68 | -41.61 | 58.64 | 2.21 | 0.05 | 25.0 | 0 | 0 | 0.09 | -88.46 | 0.09 | 800.0 | 8.07 | -0.12 | 0.04 | 0 | 0.37 | 0 | 0.28 | -31.71 | 0.69 | 68.29 | -1.39 | 0 | -1.11 | 0 | 0.05 | 0 |
| 2021 (8) | 7.23 | 7.43 | 0.8 | -78.84 | 0.94 | 38.24 | 0 | 0 | 8.0 | 16.79 | 0.41 | 0 | 4.59 | 5.03 | 57.38 | -10.06 | 0.04 | -60.0 | 0 | 0 | 0.78 | -50.63 | 0.01 | 0 | 8.08 | 0.0 | 0 | 0 | 0 | 0 | 0.41 | 0 | 0.41 | 0 | -1.57 | 0 | -1.16 | 0 | 0.00 | 0 |
| 2020 (7) | 6.73 | 6.15 | 3.78 | 4.42 | 0.68 | 655.56 | 0 | 0 | 6.85 | 25.23 | -0.56 | 0 | 4.37 | 39.17 | 63.80 | 11.13 | 0.1 | 11.11 | 0.02 | -33.33 | 1.58 | 33.9 | 0 | 0 | 8.08 | 0.0 | 0 | 0 | 0 | 0 | -0.56 | 0 | -0.56 | 0 | -1.48 | 0 | -2.04 | 0 | 0.00 | 0 |
| 2019 (6) | 6.34 | 17.63 | 3.62 | -23.63 | 0.09 | 0 | 0 | 0 | 5.47 | -5.03 | -1.97 | 0 | 3.14 | 8.28 | 57.40 | 14.02 | 0.09 | 12.5 | 0.03 | -40.0 | 1.18 | 0 | 0.01 | 0.0 | 8.08 | 0.0 | 0 | 0 | 0 | 0 | -1.97 | 0 | -1.97 | 0 | -1.67 | 0 | -3.64 | 0 | 0.00 | 0 |
| 2018 (5) | 5.39 | 4.05 | 4.74 | 61.77 | 0 | 0 | 0 | 0 | 5.76 | -13.25 | -3.38 | 0 | 2.9 | -12.91 | 50.35 | 0.39 | 0.08 | -42.86 | 0.05 | 0 | 0 | 0 | 0.01 | 0.0 | 8.08 | 0.0 | 0 | 0 | 0.6 | 0.0 | -4.9 | 0 | -4.29 | 0 | -1.2 | 0 | -6.1 | 0 | 0.00 | 0 |
| 2017 (4) | 5.18 | -24.93 | 2.93 | 5.02 | 0 | 0 | 0 | 0 | 6.64 | -21.14 | -2.43 | 0 | 3.33 | -21.46 | 50.15 | -0.41 | 0.14 | 0.0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 8.08 | 0.12 | 0.92 | -74.79 | 0.6 | 0.0 | -2.43 | 0 | -0.91 | 0 | -0.92 | 0 | -3.35 | 0 | 0.00 | 0 |
| 2016 (3) | 6.9 | -11.76 | 2.79 | -18.18 | 0 | 0 | 0 | 0 | 8.42 | -28.76 | -4.16 | 0 | 4.24 | -30.83 | 50.36 | -2.9 | 0.14 | -17.65 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 8.07 | -6.92 | 3.65 | 0.0 | 0.6 | 0.0 | -2.73 | 0 | 1.52 | -73.24 | -0.66 | 0 | -3.39 | 0 | 0.00 | 0 |
| 2015 (2) | 7.82 | -29.36 | 3.41 | -43.91 | 0 | 0 | 0 | 0 | 11.82 | -6.56 | -1.69 | 0 | 6.13 | -18.38 | 51.86 | -12.64 | 0.17 | -39.29 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 8.67 | 1.88 | 3.65 | 0.0 | 0.6 | 0.0 | 1.43 | -55.03 | 5.68 | -23.55 | 1.17 | -35.0 | 2.6 | -47.79 | 0.00 | 0 |
| 2014 (1) | 11.07 | -26.83 | 6.08 | -11.88 | 0 | 0 | 0 | 0 | 12.65 | -12.58 | -2.48 | 0 | 7.51 | -3.59 | 59.37 | 10.28 | 0.28 | -60.0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 8.51 | 0.0 | 3.65 | 2.53 | 0.6 | -56.83 | 3.18 | -45.36 | 7.43 | -31.01 | 1.8 | 150.0 | 4.98 | -23.85 | 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) | 12.12 | 77.19 | 138.58 | 1.5 | -11.76 | -16.67 | 0.61 | 1.67 | 1425.0 | 0 | 0 | 0 | 0.91 | -3.19 | -9.9 | -0.64 | -39.13 | -326.67 | 2.65 | 3.92 | -9.86 | 75.28 | 6.87 | -2.95 | 0.19 | 0.0 | 171.43 | 0 | 0 | 0 | 3.14 | 582.61 | 5133.33 | 0.09 | 0.0 | 0.0 | 9.7 | 15.48 | 15.48 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.57 | -68.82 | 1.88 | -1.57 | -68.82 | -72.53 | -1.56 | -3.31 | 4.29 | -3.13 | -28.28 | 3.1 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 6.84 | -5.26 | 14.77 | 1.7 | 0.0 | 41.67 | 0.6 | 1400.0 | 1400.0 | 0 | 0 | 0 | 0.94 | 16.05 | -7.84 | -0.46 | 2.13 | 0 | 2.55 | -13.56 | -3.04 | 70.44 | -11.65 | -3.31 | 0.19 | 5.56 | 375.0 | 0 | 0 | 0 | 0.46 | 1433.33 | 557.14 | 0.09 | 0.0 | 0.0 | 8.4 | 0.0 | 4.09 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.93 | 62.5 | -1262.5 | -0.93 | 48.04 | -220.78 | -1.51 | 6.21 | 8.48 | -2.44 | 40.34 | -55.41 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 7.22 | -9.86 | 10.06 | 1.7 | -10.53 | 142.86 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.81 | -5.81 | -12.9 | -0.47 | -11.9 | -687.5 | 2.95 | 5.73 | 9.67 | 79.73 | 9.16 | 12.33 | 0.18 | -18.18 | 350.0 | 0 | 0 | 0 | 0.03 | -40.0 | -62.5 | 0.09 | 0.0 | 0.0 | 8.4 | 0.0 | 4.09 | 0.07 | 0.0 | 75.0 | 0.62 | 0.0 | 67.57 | -2.48 | -23.38 | -808.57 | -1.79 | -35.61 | -332.47 | -1.61 | 10.56 | -19.26 | -4.09 | -7.35 | -309.0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 8.01 | 57.68 | -9.59 | 1.9 | 5.56 | 171.43 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0.86 | -14.85 | 3.61 | -0.42 | -180.0 | -185.71 | 2.79 | -5.1 | 4.1 | 73.04 | -5.85 | 24.82 | 0.22 | 214.29 | 340.0 | 0 | 0 | 0 | 0.05 | -16.67 | -44.44 | 0.09 | 0.0 | 0.0 | 8.4 | 0.0 | 4.09 | 0.07 | 0.0 | 75.0 | 0.62 | 0.0 | 67.57 | -2.01 | -25.62 | -817.86 | -1.32 | -45.05 | -291.3 | -1.8 | -10.43 | -29.5 | -3.81 | -17.96 | -243.24 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 5.08 | -14.77 | -30.03 | 1.8 | 50.0 | 63.64 | 0.04 | 0.0 | -50.0 | 0 | 0 | 0 | 1.01 | -0.98 | 21.69 | -0.15 | 0 | 40.0 | 2.94 | 11.79 | 3.89 | 77.57 | 6.48 | 63.92 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 0.06 | -14.29 | -91.67 | 0.09 | 0.0 | 0.0 | 8.4 | 4.09 | 4.09 | 0.07 | 0.0 | 75.0 | 0.62 | 0.0 | 67.57 | -1.6 | -2100.0 | -595.65 | -0.91 | -218.18 | -605.56 | -1.63 | 1.21 | -32.52 | -3.23 | -105.73 | -121.23 | 0.04 | -24.11 | -7.82 |
| 23Q2 (15) | 5.96 | -9.15 | -18.02 | 1.2 | 71.43 | -7.69 | 0.04 | 0.0 | -50.0 | 0 | 0 | 0 | 1.02 | 9.68 | -15.0 | 0 | -100.0 | 100.0 | 2.63 | -2.23 | -26.12 | 72.85 | 2.64 | 39.98 | 0.04 | 0.0 | -33.33 | 0 | 0 | 0 | 0.07 | -12.5 | -90.67 | 0.09 | 0.0 | 0 | 8.07 | 0.0 | -0.12 | 0.07 | 75.0 | 75.0 | 0.62 | 67.57 | 67.57 | 0.08 | -77.14 | 700.0 | 0.77 | 0.0 | 83.33 | -1.65 | -22.22 | -25.0 | -1.57 | -57.0 | -19.85 | 0.05 | 3.61 | 0 |
| 23Q1 (14) | 6.56 | -25.96 | 65.66 | 0.7 | 0.0 | -12.5 | 0.04 | 0.0 | -95.65 | 0 | 0 | 0 | 0.93 | 12.05 | -45.93 | 0.08 | -83.67 | 14.29 | 2.69 | 0.37 | -41.52 | 70.98 | 21.3 | 20.51 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 0.08 | -11.11 | -89.61 | 0.09 | 0.0 | 0 | 8.07 | 0.0 | -0.12 | 0.04 | 0.0 | 0 | 0.37 | 0.0 | 0 | 0.35 | 25.0 | -27.08 | 0.77 | 11.59 | 60.42 | -1.35 | 2.88 | -18.42 | -1.0 | 9.91 | -51.52 | 0.05 | -2.01 | 0 |
| 22Q4 (13) | 8.86 | 22.04 | 22.54 | 0.7 | -36.36 | -12.5 | 0.04 | -50.0 | -95.74 | 0 | 0 | 0 | 0.83 | 0.0 | -62.78 | 0.49 | 296.0 | 44.12 | 2.68 | -5.3 | -41.61 | 58.52 | 23.65 | 1.99 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 0.09 | -87.5 | -88.46 | 0.09 | 0.0 | 800.0 | 8.07 | 0.0 | -0.12 | 0.04 | 0.0 | 0 | 0.37 | 0.0 | 0 | 0.28 | 221.74 | -31.71 | 0.69 | 283.33 | 68.29 | -1.39 | -13.01 | 11.46 | -1.11 | 23.97 | 4.31 | 0.05 | 19.65 | 0 |
| 22Q3 (12) | 7.26 | -0.14 | 19.21 | 1.1 | -15.38 | -45.54 | 0.08 | 0.0 | -94.33 | 0 | 0 | 0 | 0.83 | -30.83 | -50.89 | -0.25 | -316.67 | -2600.0 | 2.83 | -20.51 | -29.95 | 47.32 | -9.07 | -7.46 | 0.04 | -33.33 | -63.64 | 0 | 0 | -100.0 | 0.72 | -4.0 | -7.69 | 0.09 | 0 | 800.0 | 8.07 | -0.12 | -0.12 | 0.04 | 0.0 | 0 | 0.37 | 0.0 | 0 | -0.23 | -2400.0 | -428.57 | 0.18 | -57.14 | 157.14 | -1.23 | 6.82 | 26.35 | -1.46 | -11.45 | 8.75 | 0.04 | 0 | 0 |
| 22Q2 (11) | 7.27 | 83.59 | 41.17 | 1.3 | 62.5 | -35.64 | 0.08 | -91.3 | -94.44 | 0 | 0 | 0 | 1.2 | -30.23 | -44.7 | -0.06 | -185.71 | -150.0 | 3.56 | -22.61 | -19.64 | 52.05 | -11.63 | -5.54 | 0.06 | 50.0 | -45.45 | 0 | 0 | -100.0 | 0.75 | -2.6 | -7.41 | 0 | 0 | -100.0 | 8.08 | 0.0 | 0.0 | 0.04 | 0 | 0 | 0.37 | 0 | 0 | 0.01 | -97.92 | 102.0 | 0.42 | -12.5 | 184.0 | -1.32 | -15.79 | 20.48 | -1.31 | -98.48 | 39.35 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.96 | -45.23 | -18.69 | 0.8 | 0.0 | -70.59 | 0.92 | -2.13 | 26.03 | 0 | 0 | 0 | 1.72 | -22.87 | -9.95 | 0.07 | -79.41 | 216.67 | 4.6 | 0.22 | 3.6 | 58.90 | 2.66 | 3.21 | 0.04 | 0.0 | -63.64 | 0 | 0 | -100.0 | 0.77 | -1.28 | -53.05 | 0 | -100.0 | -100.0 | 8.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.48 | 17.07 | 177.42 | 0.48 | 17.07 | 177.42 | -1.14 | 27.39 | 27.39 | -0.66 | 43.1 | 69.86 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.23 | 18.72 | 7.43 | 0.8 | -60.4 | -78.84 | 0.94 | -33.33 | 38.24 | 0 | 0 | 0 | 2.23 | 31.95 | 4.69 | 0.34 | 3300.0 | 950.0 | 4.59 | 13.61 | 5.03 | 57.38 | 12.19 | -10.2 | 0.04 | -63.64 | -60.0 | 0 | -100.0 | -100.0 | 0.78 | 0.0 | -50.63 | 0.01 | 0.0 | 0 | 8.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 485.71 | 173.21 | 0.41 | 485.71 | 173.21 | -1.57 | 5.99 | -6.08 | -1.16 | 27.5 | 43.14 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.09 | 18.25 | 69.17 | 2.02 | 0.0 | -46.13 | 1.41 | -2.08 | 370.0 | 0 | 0 | 0 | 1.69 | -22.12 | -7.65 | 0.01 | -91.67 | 120.0 | 4.04 | -8.8 | 4.66 | 51.14 | -7.19 | -17.86 | 0.11 | 0.0 | 10.0 | 0.01 | 0.0 | -50.0 | 0.78 | -3.7 | -60.8 | 0.01 | 0.0 | 0.0 | 8.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 114.0 | 113.46 | 0.07 | 114.0 | 113.46 | -1.67 | -0.6 | 5.65 | -1.6 | 25.93 | 30.13 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.15 | 5.75 | 45.89 | 2.02 | -25.74 | -45.41 | 1.44 | 97.26 | 396.55 | 0 | 0 | 0 | 2.17 | 13.61 | 13.61 | 0.12 | 300.0 | 340.0 | 4.43 | -0.23 | 29.15 | 55.10 | -3.45 | 0 | 0.11 | 0.0 | 37.5 | 0.01 | 0.0 | -66.67 | 0.81 | -50.61 | -39.1 | 0.01 | 0.0 | 0.0 | 8.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.5 | 19.35 | -6.38 | -0.5 | 19.35 | -6.38 | -1.66 | -5.73 | 16.16 | -2.16 | 1.37 | 11.84 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.87 | -27.64 | 14.05 | 2.72 | -28.04 | -27.27 | 0.73 | 7.35 | 812.5 | 0 | 0 | 0 | 1.91 | -10.33 | 96.91 | -0.06 | -50.0 | 85.71 | 4.44 | 1.6 | 57.45 | 57.07 | -10.67 | 0 | 0.11 | 10.0 | 83.33 | 0.01 | -50.0 | -66.67 | 1.64 | 3.8 | 40.17 | 0.01 | 0 | 0.0 | 8.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.62 | -10.71 | 74.06 | -0.62 | -10.71 | 74.06 | -1.57 | -6.08 | 12.78 | -2.19 | -7.35 | 47.73 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.73 | 86.94 | 6.15 | 3.78 | 0.8 | 4.42 | 0.68 | 126.67 | 655.56 | 0 | 0 | 0 | 2.13 | 16.39 | 42.95 | -0.04 | 20.0 | 96.26 | 4.37 | 13.21 | 39.17 | 63.89 | 2.62 | 0 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | -33.33 | 1.58 | -20.6 | 33.9 | 0 | -100.0 | -100.0 | 8.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.56 | -7.69 | 71.57 | -0.56 | -7.69 | 71.57 | -1.48 | 16.38 | 11.38 | -2.04 | 10.92 | 43.96 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.6 | 1.98 | 0.0 | 3.75 | 1.35 | 0.0 | 0.3 | 3.45 | 0.0 | 0 | 0 | 0.0 | 1.83 | -4.19 | 0.0 | -0.05 | 0.0 | 0.0 | 3.86 | 12.54 | 0.0 | 62.26 | 0 | 0.0 | 0.1 | 25.0 | 0.0 | 0.02 | -33.33 | 0.0 | 1.99 | 49.62 | 0.0 | 0.01 | 0.0 | 0.0 | 8.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.52 | -10.64 | 0.0 | -0.52 | -10.64 | 0.0 | -1.77 | 10.61 | 0.0 | -2.29 | 6.53 | 0.0 | 0.00 | 0 | 0.0 |
