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) | 13.91 | 27.85 | 5.2 | -13.33 | 0 | 0 | 0 | 0 | 24.85 | -17.44 | 2.5 | -24.92 | 2.73 | -1.44 | 10.99 | 19.38 | 3.36 | -45.54 | 0 | 0 | 0 | 0 | 0.16 | -20.0 | 9.29 | 0.0 | 4.01 | 9.26 | 5.56 | 32.07 | 8.7 | -5.54 | 18.27 | 6.84 | -2.66 | 0 | 6.04 | 65.48 | 0.00 | 0 |
| 2022 (9) | 10.88 | 8.37 | 6.0 | 0.0 | 0 | 0 | 0 | 0 | 30.1 | -18.36 | 3.33 | -48.93 | 2.77 | -10.06 | 9.20 | 10.16 | 6.17 | -15.48 | 0.66 | -1.49 | 0 | 0 | 0.2 | -20.0 | 9.29 | 0.0 | 3.67 | 21.52 | 4.21 | 5914.29 | 9.21 | -35.19 | 17.1 | -1.16 | -5.56 | 0 | 3.65 | -63.5 | 0.00 | 0 |
| 2021 (8) | 10.04 | -44.25 | 6.0 | 200.0 | 0 | 0 | 0 | 0 | 36.87 | -9.37 | 6.52 | -17.26 | 3.08 | -43.49 | 8.35 | -37.65 | 7.3 | -9.32 | 0.67 | -1.47 | 0 | 0 | 0.25 | 212.5 | 9.29 | 0.0 | 3.02 | 35.43 | 0.07 | 250.0 | 14.21 | 7.9 | 17.3 | 12.19 | -4.21 | 0 | 10.0 | -23.66 | 0.00 | 0 |
| 2020 (7) | 18.01 | 92.41 | 2.0 | 0 | 0 | 0 | 0 | 0 | 40.68 | 90.0 | 7.88 | 979.45 | 5.45 | 92.58 | 13.40 | 1.36 | 8.05 | 146.18 | 0.68 | -1.45 | 0.28 | 0 | 0.08 | 33.33 | 9.29 | 0.0 | 2.23 | 3.24 | 0.02 | 100.0 | 13.17 | 125.9 | 15.42 | 92.75 | -0.07 | 0 | 13.1 | 125.47 | 0.00 | 0 |
| 2019 (6) | 9.36 | 21.24 | 0 | 0 | 0 | 0 | 0 | 0 | 21.41 | 1.47 | 0.73 | 58.7 | 2.83 | 14.11 | 13.22 | 12.46 | 3.27 | -8.15 | 0.69 | -1.43 | 0 | 0 | 0.06 | 100.0 | 9.29 | 0.0 | 2.16 | 2.37 | 0.01 | -85.71 | 5.83 | 2.28 | 8.0 | 1.52 | -0.02 | 0 | 5.81 | 2.11 | 0.00 | 0 |
| 2018 (5) | 7.72 | -2.77 | 0 | 0 | 0 | 0 | 0 | 0 | 21.1 | 7.98 | 0.46 | 4.55 | 2.48 | 31.22 | 11.75 | 21.52 | 3.56 | 21.5 | 0.7 | -1.41 | 0 | 0 | 0.03 | 0.0 | 9.29 | -4.72 | 2.11 | 1.93 | 0.07 | 0 | 5.7 | 2.15 | 7.88 | 3.01 | -0.01 | 0 | 5.69 | 3.27 | 0.00 | 0 |
| 2017 (4) | 7.94 | -20.6 | 0 | 0 | 0 | 0 | 0 | 0 | 19.54 | 2.9 | 0.44 | -65.08 | 1.89 | 1.61 | 9.67 | -1.25 | 2.93 | 45.77 | 0.71 | 0.0 | 0 | 0 | 0.03 | 50.0 | 9.75 | 0.0 | 2.07 | 6.7 | 0 | 0 | 5.58 | -8.22 | 7.65 | -4.61 | -0.07 | 0 | 5.51 | -11.56 | 0.00 | 0 |
| 2016 (3) | 10.0 | 35.32 | 0 | 0 | 0 | 0 | 0 | 0 | 18.99 | 17.08 | 1.26 | 0 | 1.86 | -0.53 | 9.79 | -15.04 | 2.01 | 12.92 | 0.71 | -1.39 | 0 | 0 | 0.02 | -33.33 | 9.75 | -0.71 | 1.94 | 0.0 | 0 | 0 | 6.08 | 24.85 | 8.02 | 15.4 | 0.15 | -21.05 | 6.23 | 23.12 | 0.00 | 0 |
| 2015 (2) | 7.39 | -20.37 | 0 | 0 | 0 | 0 | 0 | 0 | 16.22 | -11.17 | -0.26 | 0 | 1.87 | 27.21 | 11.53 | 43.21 | 1.78 | -20.18 | 0.72 | -1.37 | 0 | 0 | 0.03 | -57.14 | 9.82 | 0.0 | 1.94 | 1.04 | 0.14 | -44.0 | 4.87 | -10.31 | 6.95 | -8.55 | 0.19 | 171.43 | 5.06 | -8.0 | 0.00 | 0 |
| 2014 (1) | 9.28 | 13.73 | 0 | 0 | 0 | 0 | 0 | 0 | 18.26 | 10.73 | 0.21 | 0 | 1.47 | -5.77 | 8.05 | -14.9 | 2.23 | 8.25 | 0.73 | -1.35 | 0 | 0 | 0.07 | -30.0 | 9.82 | 0.0 | 1.92 | 0.0 | 0.25 | -16.67 | 5.43 | 1.31 | 7.6 | 0.26 | 0.07 | 0 | 5.5 | 4.96 | 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) | 14.56 | -8.14 | 12.26 | 4.0 | -23.08 | -23.08 | 0 | 0 | 0 | 0 | 0 | 0 | 7.25 | -0.96 | 9.19 | 0.65 | -22.62 | 4.84 | 3.57 | -9.39 | 0.0 | 13.62 | -11.5 | -2.98 | 3.71 | 2.77 | -7.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 50.0 | -21.05 | 9.29 | 0.0 | 0.0 | 4.26 | 0.0 | 6.23 | 2.66 | 0.0 | -52.16 | 11.78 | 5.84 | 41.76 | 18.7 | 3.6 | 4.59 | -0.71 | -2466.67 | 83.53 | 11.07 | -0.81 | 176.75 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.85 | 11.86 | 16.72 | 5.2 | 0.0 | -13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 7.32 | 23.65 | 3.68 | 0.84 | 366.67 | -50.3 | 3.94 | 22.74 | 8.54 | 15.39 | 21.49 | 13.37 | 3.61 | 16.08 | -13.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -23.08 | -56.52 | 9.29 | 0.0 | 0.0 | 4.26 | 6.23 | 6.23 | 2.66 | -52.16 | -52.16 | 11.13 | 25.2 | 44.73 | 18.05 | -2.17 | 4.64 | 0.03 | 103.16 | 100.54 | 11.16 | 40.55 | 428.91 | 0.00 | 0 | 0 |
| 24Q1 (18) | 14.17 | 1.87 | 40.71 | 5.2 | 0.0 | -13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 5.92 | 3.5 | 9.23 | 0.18 | -53.85 | 185.71 | 3.21 | 17.58 | 6.64 | 12.67 | 15.26 | 21.08 | 3.11 | -7.44 | -43.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -18.75 | -48.0 | 9.29 | 0.0 | 0.0 | 4.01 | 0.0 | 9.26 | 5.56 | 0.0 | 32.07 | 8.89 | 2.18 | -1.33 | 18.45 | 0.99 | 9.24 | -0.95 | 64.29 | 82.31 | 7.94 | 31.46 | 118.13 | 0.00 | 0 | 0 |
| 23Q4 (17) | 13.91 | 7.25 | 27.85 | 5.2 | 0.0 | -13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 5.72 | -13.86 | -9.35 | 0.39 | -37.1 | 105.26 | 2.73 | -23.53 | -1.44 | 10.99 | -21.71 | 19.43 | 3.36 | -16.21 | -45.54 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.16 | -15.79 | -20.0 | 9.29 | 0.0 | 0.0 | 4.01 | 0.0 | 9.26 | 5.56 | 0.0 | 32.07 | 8.7 | 4.69 | -5.54 | 18.27 | 2.18 | 6.84 | -2.66 | 38.28 | 52.16 | 6.04 | 51.0 | 65.48 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.97 | -4.49 | 94.74 | 5.2 | -13.33 | -13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 6.64 | -5.95 | -16.48 | 0.62 | -63.31 | -36.08 | 3.57 | -1.65 | -43.51 | 14.04 | 3.41 | -30.67 | 4.01 | -4.3 | -44.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.19 | -17.39 | -9.52 | 9.29 | 0.0 | 0.0 | 4.01 | 0.0 | 9.26 | 5.56 | 0.0 | 32.07 | 8.31 | 8.06 | -7.97 | 17.88 | 3.65 | 5.74 | -4.31 | 22.76 | 27.07 | 4.0 | 89.57 | 28.21 | 0.00 | 0 | 0 |
| 23Q2 (15) | 13.58 | 34.86 | 14.6 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.06 | 30.26 | -22.33 | 1.69 | 904.76 | 25.19 | 3.63 | 20.6 | -32.65 | 13.58 | 29.75 | -18.17 | 4.19 | -23.96 | -43.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.23 | -8.0 | 0.0 | 9.29 | 0.0 | 0.0 | 4.01 | 9.26 | 9.26 | 5.56 | 32.07 | 32.07 | 7.69 | -14.65 | -4.47 | 17.25 | 2.13 | 8.22 | -5.58 | -3.91 | 4.29 | 2.11 | -42.03 | -4.95 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.07 | -7.44 | -5.27 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.42 | -14.1 | -19.7 | -0.21 | -210.53 | -125.61 | 3.01 | 8.66 | -14.49 | 10.46 | 13.69 | -0.07 | 5.51 | -10.7 | -20.03 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.25 | 25.0 | 8.7 | 9.29 | 0.0 | 0.0 | 3.67 | 0.0 | 21.52 | 4.21 | 0.0 | 5914.29 | 9.01 | -2.17 | -40.01 | 16.89 | -1.23 | -6.74 | -5.37 | 3.42 | -11.18 | 3.64 | -0.27 | -64.28 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.88 | 63.36 | 8.37 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.31 | -20.63 | -14.96 | 0.19 | -80.41 | -75.32 | 2.77 | -56.17 | -10.06 | 9.20 | -54.55 | 10.16 | 6.17 | -14.9 | -15.48 | 0.66 | -1.49 | -1.49 | 0 | 0 | 0 | 0.2 | -4.76 | -20.0 | 9.29 | 0.0 | 0.0 | 3.67 | 0.0 | 21.52 | 4.21 | 0.0 | 5914.29 | 9.21 | 1.99 | -35.19 | 17.1 | 1.12 | -1.16 | -5.56 | 5.92 | -32.07 | 3.65 | 16.99 | -63.5 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.66 | -43.8 | -11.44 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.95 | -12.54 | -13.87 | 0.97 | -28.15 | -45.2 | 6.32 | 17.25 | 32.77 | 20.25 | 22.06 | 79.4 | 7.25 | -1.63 | -12.55 | 0.67 | 0.0 | 0.0 | 0 | 0 | 0 | 0.21 | -8.7 | 0.0 | 9.29 | 0.0 | 0.0 | 3.67 | 0.0 | 21.52 | 4.21 | 0.0 | 5914.29 | 9.03 | 12.17 | -32.81 | 16.91 | 6.09 | 2.3 | -5.91 | -1.37 | -30.18 | 3.12 | 40.54 | -64.94 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.85 | 11.48 | 19.58 | 6.0 | 0.0 | 200.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.09 | 34.67 | -11.06 | 1.35 | 64.63 | -31.12 | 5.39 | 53.12 | 15.17 | 16.59 | 58.45 | 76.5 | 7.37 | 6.97 | -21.43 | 0.67 | 0.0 | -1.47 | 0 | 0 | 0 | 0.23 | 0.0 | 109.09 | 9.29 | 0.0 | 0.0 | 3.67 | 21.52 | 64.57 | 4.21 | 5914.29 | 20950.0 | 8.05 | -46.4 | -53.09 | 15.94 | -11.98 | -17.88 | -5.83 | -20.7 | -310.56 | 2.22 | -78.21 | -85.9 | 0.00 | 0 | 0 |
| 22Q1 (10) | 10.63 | 5.88 | -24.88 | 6.0 | 0.0 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.75 | -9.03 | -32.5 | 0.82 | 6.49 | -59.61 | 3.52 | 14.29 | -23.48 | 10.47 | 25.33 | 4.54 | 6.89 | -5.62 | -26.07 | 0.67 | 0.0 | -1.47 | 0 | 0 | -100.0 | 0.23 | -8.0 | 109.09 | 9.29 | 0.0 | 0.0 | 3.02 | 0.0 | 35.43 | 0.07 | 0.0 | 250.0 | 15.02 | 5.7 | -1.18 | 18.11 | 4.68 | 3.72 | -4.83 | -14.73 | -4290.91 | 10.19 | 1.9 | -32.47 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.04 | 33.51 | -44.25 | 6.0 | 0.0 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.42 | -19.61 | -41.67 | 0.77 | -56.5 | -68.18 | 3.08 | -35.29 | -43.49 | 8.35 | -25.99 | -37.66 | 7.3 | -11.94 | -9.32 | 0.67 | 0.0 | -1.47 | 0 | 0 | -100.0 | 0.25 | 19.05 | 212.5 | 9.29 | 0.0 | 0.0 | 3.02 | 0.0 | 35.43 | 0.07 | 0.0 | 250.0 | 14.21 | 5.73 | 7.9 | 17.3 | 4.66 | 12.19 | -4.21 | 7.27 | -5914.29 | 10.0 | 12.36 | -23.66 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.52 | -24.12 | -45.82 | 6.0 | 200.0 | 200.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 9.23 | -9.69 | -45.22 | 1.77 | -9.69 | -62.26 | 4.76 | 1.71 | -49.89 | 11.29 | 20.09 | -60.32 | 8.29 | -11.62 | -8.8 | 0.67 | -1.47 | -1.47 | 0 | 0 | -100.0 | 0.21 | 90.91 | 200.0 | 9.29 | 0.0 | 0.0 | 3.02 | 35.43 | 35.43 | 0.07 | 250.0 | 250.0 | 13.44 | -21.68 | 25.02 | 16.53 | -14.84 | 27.15 | -4.54 | -219.72 | -7466.67 | 8.9 | -43.46 | -16.74 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.91 | -29.96 | 0.71 | 2.0 | 0.0 | 0 | 0.28 | 0 | 0 | 0 | 0 | 0 | 10.22 | 2.2 | 60.69 | 1.96 | -3.45 | 180.0 | 4.68 | 1.74 | 24.8 | 9.40 | -6.15 | 0 | 9.38 | 0.64 | 119.16 | 0.68 | 0.0 | -1.45 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | 83.33 | 9.29 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 17.16 | 12.89 | 183.17 | 19.41 | 11.17 | 133.29 | -1.42 | -1190.91 | -4633.33 | 15.74 | 4.31 | 161.03 | 0.00 | 0 | 0 |
| 21Q1 (6) | 14.15 | -21.43 | 70.69 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | -21.38 | 110.97 | 2.03 | -16.12 | 2437.5 | 4.6 | -15.6 | 39.82 | 10.02 | -25.26 | 0 | 9.32 | 15.78 | 228.17 | 0.68 | 0.0 | -1.45 | 0.28 | 0.0 | 0 | 0.11 | 37.5 | 83.33 | 9.29 | 0.0 | 0.0 | 2.23 | 0.0 | 3.24 | 0.02 | 0.0 | 100.0 | 15.2 | 15.41 | 157.19 | 17.46 | 13.23 | 115.82 | -0.11 | -57.14 | -450.0 | 15.09 | 15.19 | 156.2 | 0.00 | 0 | 0 |
| 20Q4 (5) | 18.01 | 29.76 | 92.41 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.72 | -24.51 | 133.39 | 2.42 | -48.4 | 356.6 | 5.45 | -42.63 | 92.58 | 13.40 | -52.89 | 0 | 8.05 | -11.44 | 146.18 | 0.68 | 0.0 | -1.45 | 0.28 | -3.45 | 0 | 0.08 | 14.29 | 33.33 | 9.29 | 0.0 | 0.0 | 2.23 | 0.0 | 3.24 | 0.02 | 0.0 | 100.0 | 13.17 | 22.51 | 125.9 | 15.42 | 18.62 | 92.75 | -0.07 | -16.67 | -250.0 | 13.1 | 22.54 | 125.47 | 0.00 | 0 | 0 |
| 20Q3 (4) | 13.88 | 41.06 | 0.0 | 2.0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 16.85 | 164.94 | 0.0 | 4.69 | 570.0 | 0.0 | 9.5 | 153.33 | 0.0 | 28.44 | 0 | 0.0 | 9.09 | 112.38 | 0.0 | 0.68 | -1.45 | 0.0 | 0.29 | 0.0 | 0.0 | 0.07 | 16.67 | 0.0 | 9.29 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 10.75 | 77.39 | 0.0 | 13.0 | 56.25 | 0.0 | -0.06 | -100.0 | 0.0 | 10.69 | 77.28 | 0.0 | 0.00 | 0 | 0.0 |
