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) | 6.0 | -19.89 | 0 | 0 | 0.37 | -85.38 | 0 | 0 | 4.46 | -69.8 | -0.33 | 0 | 2.12 | -51.71 | 47.53 | 59.93 | 2.15 | 18.78 | 0 | 0 | 2.17 | 404.65 | 0.1 | 0.0 | 7.91 | 0.0 | 0.53 | 112.0 | 0.05 | 0.0 | 1.62 | -46.36 | 2.19 | -33.84 | -0.05 | 0 | 1.57 | -47.14 | 0.00 | 0 |
| 2022 (9) | 7.49 | -8.55 | 1.5 | 25.0 | 2.53 | 488.37 | 0 | 0 | 14.77 | 4.83 | 2.83 | 191.75 | 4.39 | 32.23 | 29.72 | 26.14 | 1.81 | -38.01 | 0 | 0 | 0.43 | -85.47 | 0.1 | 233.33 | 7.91 | 0.0 | 0.25 | 38.89 | 0.05 | 0.0 | 3.02 | 371.88 | 3.31 | 280.46 | -0.05 | 0 | 2.97 | 403.39 | 0.00 | 0 |
| 2021 (8) | 8.19 | 26.98 | 1.2 | -66.1 | 0.43 | 43.33 | 0 | 0 | 14.09 | 23.38 | 0.97 | 0 | 3.32 | -48.53 | 23.56 | -58.28 | 2.92 | -3.63 | 0 | 0 | 2.96 | -12.43 | 0.03 | 200.0 | 7.91 | 0.0 | 0.18 | 0.0 | 0.05 | 0.0 | 0.64 | 0 | 0.87 | 0 | -0.05 | 0 | 0.59 | 0 | 0.00 | 0 |
| 2020 (7) | 6.45 | 35.5 | 3.54 | 7.6 | 0.3 | -21.05 | 0 | 0 | 11.42 | -35.33 | -1.02 | 0 | 6.45 | -9.03 | 56.48 | 40.68 | 3.03 | -8.73 | 0 | 0 | 3.38 | -5.85 | 0.01 | -66.67 | 7.91 | 0.0 | 0.18 | 157.14 | 0.05 | 25.0 | -0.33 | 0 | -0.09 | 0 | -0.05 | 0 | -0.38 | 0 | 0.00 | 0 |
| 2019 (6) | 4.76 | -12.82 | 3.29 | -2.08 | 0.38 | 65.22 | 0 | 0 | 17.66 | 14.82 | 1.16 | 38.1 | 7.09 | -14.99 | 40.15 | -25.96 | 3.32 | -54.71 | 0 | 0 | 3.59 | -9.34 | 0.03 | -25.0 | 7.91 | 0.0 | 0.07 | 16.67 | 0.04 | 33.33 | 1.21 | 1916.67 | 1.31 | 773.33 | -0.05 | 0 | 1.16 | 5700.0 | 0.00 | 0 |
| 2018 (5) | 5.46 | 137.39 | 3.36 | 7.35 | 0.23 | -17.86 | 0 | 0 | 15.38 | 48.17 | 0.84 | 0 | 8.34 | 4.12 | 54.23 | -29.73 | 7.33 | 45.73 | 0 | 0 | 3.96 | 74.45 | 0.04 | -33.33 | 7.91 | 0.0 | 0.06 | 0.0 | 0.03 | 0.0 | 0.06 | 0 | 0.15 | 0 | -0.04 | 0 | 0.02 | 0 | 0.00 | 0 |
| 2017 (4) | 2.3 | -25.08 | 3.13 | 71.04 | 0.28 | -88.38 | 0 | 0 | 10.38 | -26.23 | -1.29 | 0 | 8.01 | 29.4 | 77.17 | 75.4 | 5.03 | 72.26 | 0 | 0 | 2.27 | 36.75 | 0.06 | -25.0 | 7.91 | 0.64 | 0.06 | 20.0 | 0.03 | 0 | -0.78 | 0 | -0.69 | 0 | -0.04 | 0 | -0.82 | 0 | 0.00 | 0 |
| 2016 (3) | 3.07 | -8.63 | 1.83 | -34.64 | 2.41 | 402.08 | 0 | 0 | 14.07 | 37.4 | 0.08 | -84.91 | 6.19 | -14.38 | 43.99 | -37.69 | 2.92 | -23.56 | 0 | 0 | 1.66 | -62.01 | 0.08 | 33.33 | 7.86 | 0.0 | 0.05 | 0 | 0 | 0 | 0.54 | 3.85 | 0.59 | 13.46 | -0.03 | 0 | 0.51 | -1.92 | 0.00 | 0 |
| 2015 (2) | 3.36 | 36.03 | 2.8 | 263.64 | 0.48 | 71.43 | 0 | 0 | 10.24 | 38.19 | 0.53 | 0 | 7.23 | 34.89 | 70.61 | -2.39 | 3.82 | 22.04 | 0 | 0 | 4.37 | 5.05 | 0.06 | 0.0 | 7.86 | 0.0 | 0 | 0 | 0 | 0 | 0.52 | 0 | 0.52 | 0 | 0 | 0 | 0.52 | 0 | 0.00 | 0 |
| 2014 (1) | 2.47 | 8.81 | 0.77 | 10.0 | 0.28 | -17.65 | 0 | 0 | 7.41 | 76.43 | -0.37 | 0 | 5.36 | 99.26 | 72.33 | 12.94 | 3.13 | -2.8 | 0 | 0 | 4.16 | 60.62 | 0.06 | -64.71 | 7.86 | 0.0 | 0 | 0 | 0 | 0 | -0.37 | 0 | -0.37 | 0 | 0.01 | 0 | -0.36 | 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) | 6.88 | 2.08 | 12.42 | 0 | 0 | 0 | 0.13 | -64.86 | -94.56 | 0 | 0 | 0 | 1.21 | -70.84 | -36.65 | -0.24 | -122.02 | -145.28 | 2.18 | -19.26 | -35.5 | 34.66 | -10.27 | -34.89 | 1.18 | -13.24 | -9.23 | 0 | 0 | 0 | 1.89 | -4.55 | 656.0 | 0.09 | 0.0 | -10.0 | 7.91 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 2.35 | -9.62 | 11.37 | 2.94 | -7.55 | 9.29 | -0.04 | -33.33 | 0.0 | 2.31 | -10.12 | 11.59 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.74 | 31.64 | 17.42 | 0 | -100.0 | 0 | 0.37 | 0.0 | -84.84 | 0 | 0 | 0 | 4.15 | 615.52 | 746.94 | 1.09 | 1190.0 | 411.43 | 2.7 | 36.36 | -32.84 | 38.63 | -35.04 | -17.08 | 1.36 | -54.21 | -22.73 | 0 | 0 | 0 | 1.98 | -4.35 | 538.71 | 0.09 | 0.0 | -10.0 | 7.91 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 2.6 | 72.19 | 64.56 | 3.18 | 52.15 | 47.22 | -0.03 | 25.0 | 40.0 | 2.57 | 74.83 | 67.97 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.12 | -14.67 | -20.62 | 0.02 | 0 | -98.0 | 0.37 | 0.0 | -85.08 | 0 | 0 | 0 | 0.58 | 65.71 | -65.88 | -0.1 | 80.0 | -900.0 | 1.98 | -6.6 | -56.29 | 59.46 | 24.81 | 66.7 | 2.97 | 38.14 | 110.64 | 0 | 0 | 0 | 2.07 | -4.61 | 459.46 | 0.09 | -10.0 | -18.18 | 7.91 | 0.0 | 0.0 | 0.53 | 0.0 | 112.0 | 0.05 | 0.0 | 0.0 | 1.51 | -6.79 | -49.83 | 2.09 | -4.57 | -36.67 | -0.04 | 20.0 | 0.0 | 1.47 | -6.37 | -50.51 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.0 | -1.96 | -19.89 | 0 | 0 | -100.0 | 0.37 | -84.52 | -85.38 | 0 | 0 | 0 | 0.35 | -81.68 | -84.44 | -0.5 | -194.34 | -725.0 | 2.12 | -37.28 | -51.71 | 47.64 | -10.5 | 60.28 | 2.15 | 65.38 | 18.78 | 0 | 0 | 0 | 2.17 | 768.0 | 404.65 | 0.1 | 0.0 | 0.0 | 7.91 | 0.0 | 0.0 | 0.53 | 0.0 | 112.0 | 0.05 | 0.0 | 0.0 | 1.62 | -23.22 | -46.36 | 2.19 | -18.59 | -33.84 | -0.05 | -25.0 | 0.0 | 1.57 | -24.15 | -47.14 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.12 | 6.62 | -28.08 | 0 | 0 | -100.0 | 2.39 | -2.05 | 455.81 | 0 | 0 | 0 | 1.91 | 289.8 | -54.42 | 0.53 | 251.43 | -50.93 | 3.38 | -15.92 | -25.22 | 53.23 | 14.27 | 93.36 | 1.3 | -26.14 | -48.62 | 0 | 0 | 0 | 0.25 | -19.35 | -90.53 | 0.1 | 0.0 | -9.09 | 7.91 | 0.0 | 0.0 | 0.53 | 0.0 | 112.0 | 0.05 | 0.0 | 0.0 | 2.11 | 33.54 | -27.99 | 2.69 | 24.54 | -16.72 | -0.04 | 20.0 | 0.0 | 2.07 | 35.29 | -28.37 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.74 | -11.01 | -13.29 | 0 | -100.0 | -100.0 | 2.44 | -1.61 | 467.44 | 0 | 0 | 0 | 0.49 | -71.18 | -89.25 | -0.35 | -3400.0 | -143.21 | 4.02 | -11.26 | -29.47 | 46.58 | 30.59 | 23.4 | 1.76 | 24.82 | -47.77 | 0 | 0 | 0 | 0.31 | -16.22 | -88.69 | 0.1 | -9.09 | 400.0 | 7.91 | 0.0 | 0.0 | 0.53 | 112.0 | 112.0 | 0.05 | 0.0 | 0.0 | 1.58 | -47.51 | -14.59 | 2.16 | -34.55 | 0.47 | -0.05 | -25.0 | -25.0 | 1.53 | -48.48 | -15.47 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.45 | -13.89 | -1.23 | 1.0 | -33.33 | -9.09 | 2.48 | -1.98 | 476.74 | 0 | 0 | 0 | 1.7 | -24.44 | -54.91 | -0.01 | -112.5 | -101.16 | 4.53 | 3.19 | 0.67 | 35.67 | 20.01 | 2.09 | 1.41 | -22.1 | -59.01 | 0 | 0 | 0 | 0.37 | -13.95 | -87.02 | 0.11 | 10.0 | 266.67 | 7.91 | 0.0 | 0.0 | 0.25 | 0.0 | 38.89 | 0.05 | 0.0 | 0.0 | 3.01 | -0.33 | 100.67 | 3.3 | -0.3 | 90.75 | -0.04 | 20.0 | 0.0 | 2.97 | 0.0 | 103.42 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.49 | -11.99 | -8.55 | 1.5 | -21.05 | 25.0 | 2.53 | 488.37 | 488.37 | 0 | 0 | 0 | 2.25 | -46.3 | -42.31 | 0.08 | -92.59 | -82.98 | 4.39 | -2.88 | 32.23 | 29.72 | 7.97 | 26.23 | 1.81 | -28.46 | -38.01 | 0 | 0 | 0 | 0.43 | -83.71 | -85.47 | 0.1 | -9.09 | 233.33 | 7.91 | 0.0 | 0.0 | 0.25 | 0.0 | 38.89 | 0.05 | 0.0 | 0.0 | 3.02 | 3.07 | 371.88 | 3.31 | 2.48 | 280.46 | -0.05 | -25.0 | 0.0 | 2.97 | 2.77 | 403.39 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.51 | 28.55 | -3.08 | 1.9 | 35.71 | -29.63 | 0.43 | 0.0 | 0.0 | 0 | 0 | 0 | 4.19 | -8.11 | 45.99 | 1.08 | 33.33 | 1100.0 | 4.52 | -20.7 | 43.95 | 27.53 | -27.08 | 23.35 | 2.53 | -24.93 | -4.89 | 0 | 0 | 0 | 2.64 | -3.65 | -13.73 | 0.11 | 450.0 | 266.67 | 7.91 | 0.0 | 0.0 | 0.25 | 0.0 | 38.89 | 0.05 | 0.0 | 0.0 | 2.93 | 58.38 | 1623.53 | 3.23 | 50.23 | 687.8 | -0.04 | 0.0 | 20.0 | 2.89 | 59.67 | 2308.33 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.62 | 1.38 | -11.97 | 1.4 | 27.27 | -43.09 | 0.43 | 0.0 | 0.0 | 0 | 0 | 0 | 4.56 | 20.95 | 94.87 | 0.81 | -5.81 | 640.0 | 5.7 | 26.67 | 45.78 | 37.75 | 8.04 | 28.4 | 3.37 | -2.03 | 34.26 | 0 | 0 | 0 | 2.74 | -3.86 | -13.56 | 0.02 | -33.33 | -33.33 | 7.91 | 0.0 | 0.0 | 0.25 | 38.89 | 38.89 | 0.05 | 0.0 | 0.0 | 1.85 | 23.33 | 2212.5 | 2.15 | 24.28 | 571.88 | -0.04 | 0.0 | 20.0 | 1.81 | 23.97 | 5933.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.53 | -20.27 | -4.67 | 1.1 | -8.33 | -61.81 | 0.43 | 0.0 | 19.44 | 0 | 0 | 0 | 3.77 | -3.33 | -24.45 | 0.86 | 82.98 | 53.57 | 4.5 | 35.54 | -18.92 | 34.94 | 48.38 | -16.72 | 3.44 | 17.81 | 102.35 | 0 | 0 | 0 | 2.85 | -3.72 | -13.11 | 0.03 | 0.0 | 200.0 | 7.91 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.5 | 134.38 | 552.17 | 1.73 | 98.85 | 276.09 | -0.04 | 20.0 | 20.0 | 1.46 | 147.46 | 711.11 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.19 | -6.72 | 26.98 | 1.2 | -55.56 | -66.1 | 0.43 | 0.0 | 43.33 | 0 | 0 | 0 | 3.9 | 35.89 | 0.78 | 0.47 | 422.22 | 153.41 | 3.32 | 5.73 | -48.53 | 23.55 | 5.51 | -58.31 | 2.92 | 9.77 | -3.63 | 0 | 0 | 0 | 2.96 | -3.27 | -12.43 | 0.03 | 0.0 | 200.0 | 7.91 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.64 | 276.47 | 293.94 | 0.87 | 112.2 | 1066.67 | -0.05 | 0.0 | 0.0 | 0.59 | 391.67 | 255.26 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.78 | 16.76 | 58.77 | 2.7 | 9.76 | -44.56 | 0.43 | 0.0 | 79.17 | 0 | 0 | 0 | 2.87 | 22.65 | 36.67 | 0.09 | 160.0 | 120.93 | 3.14 | -19.69 | -57.16 | 22.32 | -24.09 | -71.14 | 2.66 | 5.98 | -2.92 | 0 | 0 | 0 | 3.06 | -3.47 | -12.32 | 0.03 | 0.0 | 50.0 | 7.91 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.17 | 112.5 | -69.09 | 0.41 | 28.12 | -47.44 | -0.05 | 0.0 | 0.0 | 0.12 | 300.0 | -76.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.52 | 9.78 | 85.22 | 2.46 | -14.58 | -34.05 | 0.43 | 19.44 | 0 | 0 | 0 | 0 | 2.34 | -53.11 | 3.08 | -0.15 | -126.79 | -66.67 | 3.91 | -29.55 | -52.95 | 29.40 | -29.92 | 0 | 2.51 | 47.65 | 9.13 | 0 | 0 | 0 | 3.17 | -3.35 | -11.7 | 0.03 | 200.0 | 50.0 | 7.91 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.08 | -65.22 | -91.84 | 0.32 | -30.43 | -73.55 | -0.05 | 0.0 | 16.67 | 0.03 | -83.33 | -96.74 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.85 | 6.2 | 69.55 | 2.88 | -18.64 | -18.18 | 0.36 | 20.0 | -5.26 | 0 | 0 | 0 | 4.99 | 28.94 | 56.92 | 0.56 | 163.64 | 47.37 | 5.55 | -13.95 | -31.99 | 41.95 | -25.73 | 0 | 1.7 | -43.89 | -37.5 | 0 | 0 | 0 | 3.28 | -2.96 | -6.02 | 0.01 | 0.0 | -50.0 | 7.91 | 0.0 | 0.0 | 0.18 | 0.0 | 157.14 | 0.05 | 0.0 | 25.0 | 0.23 | 169.7 | -85.53 | 0.46 | 611.11 | -72.94 | -0.05 | 0.0 | 16.67 | 0.18 | 147.37 | -88.24 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.45 | 16.64 | 35.5 | 3.54 | -27.31 | 7.6 | 0.3 | 25.0 | 0 | 0 | 0 | 0 | 3.87 | 84.29 | 100.52 | -0.88 | -104.65 | -27.54 | 6.45 | -12.01 | -9.03 | 56.48 | -26.95 | 0 | 3.03 | 10.58 | -8.73 | 0 | 0 | 0 | 3.38 | -3.15 | -5.85 | 0.01 | -50.0 | -66.67 | 7.91 | 0.0 | 0.0 | 0.18 | 0.0 | 157.14 | 0.05 | 0.0 | 25.0 | -0.33 | -160.0 | -127.27 | -0.09 | -111.54 | -106.87 | -0.05 | 0.0 | 0.0 | -0.38 | -176.0 | -132.76 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.53 | 36.21 | 0.0 | 4.87 | 30.56 | 0.0 | 0.24 | 0 | 0.0 | 0 | 0 | 0.0 | 2.1 | -7.49 | 0.0 | -0.43 | -377.78 | 0.0 | 7.33 | -11.79 | 0.0 | 77.32 | 0 | 0.0 | 2.74 | 19.13 | 0.0 | 0 | 0 | 0.0 | 3.49 | -2.79 | 0.0 | 0.02 | 0.0 | 0.0 | 7.91 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.55 | -43.88 | 0.0 | 0.78 | -35.54 | 0.0 | -0.05 | 16.67 | 0.0 | 0.5 | -45.65 | 0.0 | 0.00 | 0 | 0.0 |
