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) | 10.35 | 35.65 | 2.0 | 33.33 | 1.0 | 0.0 | 0 | 0 | 16.63 | -18.04 | -2.87 | 0 | 0.46 | 31.43 | 2.77 | 60.35 | 15.24 | -36.79 | 0 | 0 | 2.0 | -33.33 | 2.0 | -1.48 | 7.85 | 0.0 | 1.8 | 7.14 | 0 | 0 | 3.05 | -49.0 | 4.85 | -37.18 | -0.01 | 0 | 3.04 | -49.16 | 0.00 | 0 |
| 2022 (9) | 7.63 | -17.07 | 1.5 | 0 | 1.0 | 0.0 | 0 | 0 | 20.29 | -49.22 | 1.23 | -83.4 | 0.35 | 133.33 | 1.72 | 359.54 | 24.11 | 58.93 | 0 | 0 | 3.0 | 20.0 | 2.03 | -0.98 | 7.85 | 0.38 | 1.68 | 78.72 | 0.06 | 50.0 | 5.98 | -27.16 | 7.72 | -16.0 | 0 | 0 | 5.98 | -26.63 | 0.00 | 0 |
| 2021 (8) | 9.2 | 67.88 | 0 | 0 | 1.0 | 0 | 0 | 0 | 39.96 | 20.04 | 7.41 | 163.7 | 0.15 | -54.55 | 0.38 | -62.13 | 15.17 | 78.47 | 0 | 0 | 2.5 | -28.57 | 2.05 | -0.97 | 7.82 | 0.13 | 0.94 | 42.42 | 0.04 | 100.0 | 8.21 | 151.84 | 9.19 | 133.25 | -0.06 | 0 | 8.15 | 153.11 | 0.00 | 0 |
| 2020 (7) | 5.48 | 1.11 | 0 | 0 | 0 | 0 | 0 | 0 | 33.29 | 45.12 | 2.81 | 80.13 | 0.33 | 200.0 | 0.99 | 106.73 | 8.5 | -0.82 | 0 | 0 | 3.5 | 0 | 2.07 | -1.9 | 7.81 | 0.0 | 0.66 | 32.0 | 0.02 | 0 | 3.26 | 50.23 | 3.94 | 47.57 | -0.04 | 0 | 3.22 | 49.77 | 0.00 | 0 |
| 2019 (6) | 5.42 | 11.29 | 0 | 0 | 0 | 0 | 0 | 0 | 22.94 | 12.78 | 1.56 | -0.64 | 0.11 | -81.36 | 0.48 | -83.47 | 8.57 | 23.49 | 0 | 0 | 0 | 0 | 2.11 | -10.21 | 7.81 | 0.39 | 0.5 | 42.86 | 0 | 0 | 2.17 | -6.06 | 2.67 | 0.38 | -0.02 | 0 | 2.15 | -6.93 | 0.00 | 0 |
| 2018 (5) | 4.87 | 124.42 | 0 | 0 | 0 | 0 | 0 | 0 | 20.34 | 18.6 | 1.57 | -23.04 | 0.59 | 391.67 | 2.90 | 314.56 | 6.94 | 22.61 | 0 | 0 | 0 | 0 | 2.35 | -10.31 | 7.78 | 14.41 | 0.35 | 150.0 | 0.01 | 0 | 2.31 | 0.0 | 2.66 | 8.57 | 0 | 0 | 2.31 | 0.43 | 0.00 | 0 |
| 2017 (4) | 2.17 | -50.46 | 1.3 | 0 | 0 | 0 | 0 | 0 | 17.15 | 21.98 | 2.04 | 54.55 | 0.12 | -29.41 | 0.70 | -42.13 | 5.66 | 131.97 | 0 | 0 | 0 | 0 | 2.62 | -2.6 | 6.8 | 1.64 | 0.14 | 1300.0 | 0 | 0 | 2.31 | 63.83 | 2.45 | 72.54 | -0.01 | 0 | 2.3 | 60.84 | 0.00 | 0 |
| 2016 (3) | 4.38 | 234.35 | 0 | 0 | 0 | 0 | 0 | 0 | 14.06 | 100.28 | 1.32 | 1220.0 | 0.17 | -78.75 | 1.21 | -89.39 | 2.44 | 6.55 | 0 | 0 | 0 | 0 | 2.69 | -8.81 | 6.69 | 1.21 | 0.01 | 0 | 0 | 0 | 1.41 | 1310.0 | 1.42 | 1320.0 | 0.02 | -33.33 | 1.43 | 1000.0 | 0.00 | 0 |
| 2015 (2) | 1.31 | -24.71 | 0 | 0 | 0 | 0 | 0 | 0 | 7.02 | 90.24 | 0.1 | 0 | 0.8 | 142.42 | 11.40 | 27.43 | 2.29 | 120.19 | 0 | 0 | 0 | 0 | 2.95 | -6.94 | 6.61 | 0.46 | 0 | 0 | 0 | 0 | 0.1 | 0 | 0.1 | 0 | 0.03 | 50.0 | 0.13 | 0 | 0.00 | 0 |
| 2014 (1) | 1.74 | -13.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.69 | 73.24 | -0.05 | 0 | 0.33 | 450.0 | 8.94 | 217.48 | 1.04 | 85.71 | 0 | 0 | 0 | 0 | 3.17 | -7.85 | 6.58 | 0.77 | 0 | 0 | 0 | 0 | -0.05 | 0 | -0.05 | 0 | 0.02 | 0 | -0.03 | 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) | 9.92 | -10.63 | 6.44 | 1.5 | 0.0 | -25.0 | 1.0 | 0 | 0.0 | 0 | 0 | 0 | 5.7 | 33.49 | 34.43 | 0.95 | 1457.14 | 1087.5 | 2.03 | 147.56 | 89.72 | 11.39 | 127.29 | 75.25 | 13.46 | 7.42 | -18.08 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 2.09 | 0.48 | 2.45 | 7.85 | -0.25 | 0.0 | 1.8 | 0.0 | 0.0 | 0 | 0 | 0 | 3.79 | 33.45 | -4.77 | 5.59 | 20.22 | -3.45 | 0.03 | -25.0 | 0.0 | 3.82 | 32.64 | -4.74 | 0.00 | 0 | 0 |
| 24Q2 (19) | 11.1 | 8.4 | 15.62 | 1.5 | 0.0 | -25.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.27 | 23.05 | 11.78 | -0.07 | 50.0 | 82.05 | 0.82 | 100.0 | 115.79 | 5.01 | 94.5 | 107.48 | 12.53 | -9.2 | -29.45 | 0 | 0 | 0 | 2.0 | 0.0 | -33.33 | 2.08 | 0.0 | 1.46 | 7.87 | 0.25 | 0.25 | 1.8 | 0.0 | 0.0 | 0 | 0 | 0 | 2.84 | -2.41 | -27.37 | 4.65 | -1.27 | -18.56 | 0.04 | 33.33 | 0 | 2.88 | -2.04 | -26.34 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.24 | -1.06 | 37.08 | 1.5 | -25.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.47 | -20.96 | -16.99 | -0.14 | 84.95 | 91.36 | 0.41 | -10.87 | -24.07 | 2.58 | -6.89 | -15.82 | 13.8 | -9.45 | -29.27 | 0 | 0 | 0 | 2.0 | 0.0 | -33.33 | 2.08 | 4.0 | 0.97 | 7.85 | 0.0 | 0.0 | 1.8 | 0.0 | 7.14 | 0 | 0 | -100.0 | 2.91 | -4.59 | -33.26 | 4.71 | -2.89 | -22.79 | 0.03 | 400.0 | 0 | 2.94 | -3.29 | -32.57 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.35 | 11.05 | 35.65 | 2.0 | 0.0 | 33.33 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 4.39 | 3.54 | 3.78 | -0.93 | -1262.5 | -132.5 | 0.46 | -57.01 | 31.43 | 2.77 | -57.42 | 60.35 | 15.24 | -7.24 | -36.79 | 0 | 0 | 0 | 2.0 | 0.0 | -33.33 | 2.0 | -1.96 | -1.48 | 7.85 | 0.0 | 0.0 | 1.8 | 0.0 | 7.14 | 0 | 0 | -100.0 | 3.05 | -23.37 | -49.0 | 4.85 | -16.23 | -37.18 | -0.01 | -133.33 | 0 | 3.04 | -24.19 | -49.16 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.32 | -2.92 | 39.94 | 2.0 | 0.0 | 100.0 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 4.24 | 10.99 | 20.8 | 0.08 | 120.51 | 366.67 | 1.07 | 181.58 | 435.0 | 6.50 | 169.1 | 705.26 | 16.43 | -7.49 | -38.23 | 0 | 0 | 0 | 2.0 | -33.33 | -33.33 | 2.04 | -0.49 | 0.0 | 7.85 | 0.0 | 0.38 | 1.8 | 0.0 | 7.14 | 0 | 0 | -100.0 | 3.98 | 1.79 | -37.62 | 5.79 | 1.4 | -28.69 | 0.03 | 0 | 50.0 | 4.01 | 2.56 | -37.34 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.6 | 28.51 | 224.32 | 2.0 | 33.33 | 0 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 3.82 | -8.61 | -33.33 | -0.39 | 75.93 | -163.93 | 0.38 | -29.63 | 280.0 | 2.41 | -21.09 | 682.69 | 17.76 | -8.97 | -21.07 | 0 | 0 | 0 | 3.0 | 0.0 | 0 | 2.05 | -0.49 | 0.0 | 7.85 | 0.0 | 0.38 | 1.8 | 7.14 | 7.14 | 0 | -100.0 | -100.0 | 3.91 | -10.32 | -39.1 | 5.71 | -6.39 | -29.94 | 0 | 0 | 100.0 | 3.91 | -10.32 | -38.91 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.47 | -2.1 | 7.64 | 1.5 | 0.0 | 0 | 1.0 | 0.0 | 100.0 | 0 | 0 | 0 | 4.18 | -1.18 | -38.71 | -1.62 | -305.0 | -254.29 | 0.54 | 54.29 | 80.0 | 3.06 | 77.36 | 282.95 | 19.51 | -19.08 | 2.68 | 0 | 0 | 0 | 3.0 | 0.0 | 20.0 | 2.06 | 1.48 | -0.48 | 7.85 | 0.0 | 0.38 | 1.68 | 0.0 | 78.72 | 0.06 | 0.0 | 50.0 | 4.36 | -27.09 | -52.92 | 6.1 | -20.98 | -40.43 | 0 | 0 | 100.0 | 4.36 | -27.09 | -52.76 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.63 | 14.56 | -17.07 | 1.5 | 50.0 | 0 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 4.23 | 20.51 | -51.55 | -0.4 | -1233.33 | -131.01 | 0.35 | 75.0 | 133.33 | 1.72 | 113.81 | 359.54 | 24.11 | -9.36 | 58.93 | 0 | 0 | 0 | 3.0 | 0.0 | 20.0 | 2.03 | -0.49 | -0.98 | 7.85 | 0.38 | 0.38 | 1.68 | 0.0 | 78.72 | 0.06 | 0.0 | 50.0 | 5.98 | -6.27 | -27.16 | 7.72 | -4.93 | -16.0 | 0 | -100.0 | 100.0 | 5.98 | -6.56 | -26.63 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.66 | 125.0 | -9.39 | 1.0 | 0 | 0 | 1.0 | 0 | 100.0 | 0 | 0 | 0 | 3.51 | -38.74 | -68.49 | -0.03 | -104.92 | -101.22 | 0.2 | 100.0 | 42.86 | 0.81 | 161.56 | 152.64 | 26.6 | 18.22 | 136.23 | 0 | 0 | 0 | 3.0 | 0 | 0.0 | 2.04 | -0.49 | -0.49 | 7.82 | 0.0 | 0.0 | 1.68 | 0.0 | 78.72 | 0.06 | 0.0 | 50.0 | 6.38 | -0.62 | -7.8 | 8.12 | -0.37 | 2.65 | 0.02 | 200.0 | 133.33 | 6.4 | 0.0 | -6.71 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.96 | -57.35 | -69.73 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.73 | -15.98 | -47.24 | 0.61 | -41.9 | -75.5 | 0.1 | -66.67 | 42.86 | 0.31 | -61.39 | 85.03 | 22.5 | 18.42 | 133.4 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 2.05 | -0.97 | -0.97 | 7.82 | 0.0 | 0.13 | 1.68 | 78.72 | 154.55 | 0.06 | 50.0 | 200.0 | 6.42 | -30.67 | -7.36 | 8.15 | -20.41 | 7.1 | -0.02 | 33.33 | 66.67 | 6.4 | -30.66 | -6.84 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.94 | -24.57 | 16.84 | 0 | 0 | 0 | 0.5 | -50.0 | 0 | 0 | 0 | 0 | 6.82 | -21.88 | -26.11 | 1.05 | -18.6 | -11.02 | 0.3 | 100.0 | 200.0 | 0.80 | 112.84 | 191.77 | 19.0 | 25.25 | 128.09 | 0 | 0 | 0 | 2.5 | 0.0 | -28.57 | 2.07 | 0.98 | 0.0 | 7.82 | 0.0 | 0.13 | 0.94 | 0.0 | 42.42 | 0.04 | 0.0 | 100.0 | 9.26 | 12.79 | 108.56 | 10.24 | 11.43 | 100.0 | -0.03 | 50.0 | 25.0 | 9.23 | 13.25 | 109.77 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.2 | 25.17 | 67.88 | 0 | 0 | 0 | 1.0 | 100.0 | 0 | 0 | 0 | 0 | 8.73 | -21.63 | -30.77 | 1.29 | -47.56 | -3.01 | 0.15 | 7.14 | -54.55 | 0.38 | 17.55 | -62.13 | 15.17 | 34.72 | 78.47 | 0 | 0 | 0 | 2.5 | -16.67 | -28.57 | 2.05 | 0.0 | -0.97 | 7.82 | 0.0 | 0.13 | 0.94 | 0.0 | 42.42 | 0.04 | 0.0 | 100.0 | 8.21 | 18.64 | 151.84 | 9.19 | 16.18 | 133.25 | -0.06 | 0.0 | -50.0 | 8.15 | 18.8 | 153.11 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.35 | -24.85 | 40.54 | 0 | 0 | 0 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 11.14 | 2.58 | 19.91 | 2.46 | -1.2 | 164.52 | 0.14 | 100.0 | 250.0 | 0.32 | 91.56 | 119.23 | 11.26 | 16.8 | -4.82 | 0 | 0 | 0 | 3.0 | 0.0 | -14.29 | 2.05 | -0.97 | -1.44 | 7.82 | 0.13 | 0.13 | 0.94 | 42.42 | 42.42 | 0.04 | 100.0 | 100.0 | 6.92 | -0.14 | 258.55 | 7.91 | 3.94 | 203.07 | -0.06 | 0.0 | -50.0 | 6.86 | -0.15 | 262.96 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.78 | 64.65 | 53.05 | 0 | 0 | 0 | 0.5 | 0 | 0 | 0 | 0 | 0 | 10.86 | 17.66 | 101.48 | 2.49 | 111.02 | 1815.38 | 0.07 | -30.0 | 0.0 | 0.17 | -39.12 | 0 | 9.64 | 15.73 | -23.06 | 0 | 0 | 0 | 3.0 | -14.29 | -14.29 | 2.07 | 0.0 | -1.43 | 7.81 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 6.93 | 56.08 | 593.0 | 7.61 | 48.63 | 350.3 | -0.06 | -50.0 | -100.0 | 6.87 | 56.14 | 608.25 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.94 | 8.39 | 44.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.23 | -26.8 | 53.83 | 1.18 | -11.28 | 174.42 | 0.1 | -69.7 | 150.0 | 0.27 | -72.38 | 0 | 8.33 | -2.0 | -21.12 | 0 | 0 | 0 | 3.5 | 0.0 | 0 | 2.07 | 0.0 | -2.36 | 7.81 | 0.0 | 0.0 | 0.66 | 0.0 | 32.0 | 0.02 | 0.0 | 0 | 4.44 | 36.2 | 70.77 | 5.12 | 29.95 | 65.16 | -0.04 | 0.0 | -100.0 | 4.4 | 36.65 | 70.54 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.48 | 4.78 | 1.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.61 | 35.74 | 85.99 | 1.33 | 43.01 | 133.33 | 0.33 | 725.0 | 200.0 | 0.99 | 580.52 | 0 | 8.5 | -28.15 | -0.82 | 0 | 0 | 0 | 3.5 | 0.0 | 0 | 2.07 | -0.48 | -1.9 | 7.81 | 0.0 | 0.0 | 0.66 | 0.0 | 32.0 | 0.02 | 0.0 | 0 | 3.26 | 68.91 | 50.23 | 3.94 | 50.96 | 47.57 | -0.04 | 0.0 | -100.0 | 3.22 | 70.37 | 49.77 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.23 | -18.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.29 | 72.36 | 0.0 | 0.93 | 615.38 | 0.0 | 0.04 | -42.86 | 0.0 | 0.15 | 0 | 0.0 | 11.83 | -5.59 | 0.0 | 0 | 0 | 0.0 | 3.5 | 0.0 | 0.0 | 2.08 | -0.95 | 0.0 | 7.81 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.93 | 93.0 | 0.0 | 2.61 | 54.44 | 0.0 | -0.04 | -33.33 | 0.0 | 1.89 | 94.85 | 0.0 | 0.00 | 0 | 0.0 |
