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) | 9.42 | 464.07 | 1.75 | 56.25 | 0.2 | 0 | 0 | 0 | 12.04 | 33.78 | 2.95 | -4.53 | 3.07 | 76.44 | 25.50 | 31.89 | 5.3 | 3.31 | 3.73 | 1.08 | 8.43 | 95.14 | 0.46 | -16.36 | 11.95 | 25.26 | 4.62 | 6.94 | 0.55 | 12.24 | 11.29 | 26.57 | 16.46 | 19.88 | 0.25 | 0 | 11.54 | 37.87 | 0.00 | 0 |
| 2022 (9) | 1.67 | -49.7 | 1.12 | 0 | 0 | 0 | 0 | 0 | 9.0 | 4.17 | 3.09 | 451.79 | 1.74 | 109.64 | 19.33 | 101.25 | 5.13 | 74.49 | 3.69 | 609.62 | 4.32 | 0 | 0.55 | -8.33 | 9.54 | 0.0 | 4.32 | 1.41 | 0.49 | 68.97 | 8.92 | 45.75 | 13.73 | 28.68 | -0.55 | 0 | 8.37 | 48.67 | 0.00 | 0 |
| 2021 (8) | 3.32 | -47.55 | 0 | 0 | 0 | 0 | 0 | 0 | 8.64 | -67.87 | 0.56 | -84.44 | 0.83 | -75.44 | 9.61 | -23.57 | 2.94 | -22.83 | 0.52 | 0 | 0 | 0 | 0.6 | 46.34 | 9.54 | 20.0 | 4.26 | 9.23 | 0.29 | 0 | 6.12 | -25.18 | 10.67 | -11.67 | -0.49 | 0 | 5.63 | -28.64 | 0.00 | 0 |
| 2020 (7) | 6.33 | 14.26 | 0 | 0 | 0 | 0 | 0 | 0 | 26.89 | 14.13 | 3.6 | -36.95 | 3.38 | -3.98 | 12.57 | -15.87 | 3.81 | -27.7 | 0 | 0 | 0 | 0 | 0.41 | -14.58 | 7.95 | 0.0 | 3.9 | 17.12 | 0 | 0 | 8.18 | -15.76 | 12.08 | -7.72 | -0.29 | 0 | 7.89 | -20.54 | 0.00 | 0 |
| 2019 (6) | 5.54 | 53.46 | 0 | 0 | 0 | 0 | 0 | 0 | 23.56 | 21.44 | 5.71 | 27.74 | 3.52 | -9.97 | 14.94 | -25.87 | 5.27 | 4.77 | 0 | 0 | 0 | 0 | 0.48 | 2.13 | 7.95 | 0.0 | 3.33 | 15.62 | 0.05 | -37.5 | 9.71 | 25.13 | 13.09 | 22.11 | 0.22 | 0 | 9.93 | 28.79 | 0.00 | 0 |
| 2018 (5) | 3.61 | 41.02 | 0 | 0 | 0 | 0 | 0 | 0 | 19.4 | 49.12 | 4.47 | 134.03 | 3.91 | 124.71 | 20.15 | 50.7 | 5.03 | 4.14 | 0 | 0 | 0 | 0 | 0.47 | 4600.0 | 7.95 | 0.0 | 2.88 | 7.06 | 0.08 | 0.0 | 7.76 | 49.81 | 10.72 | 35.01 | -0.05 | 0 | 7.71 | 51.18 | 0.00 | 0 |
| 2017 (4) | 2.56 | -21.71 | 0 | 0 | 0 | 0 | 0 | 0 | 13.01 | -31.63 | 1.91 | -54.2 | 1.74 | -31.23 | 13.37 | 0.6 | 4.83 | -3.01 | 0 | 0 | 0 | 0 | 0.01 | 0 | 7.95 | 0.0 | 2.69 | 18.5 | 0.08 | 0.0 | 5.18 | -26.21 | 7.94 | -15.26 | -0.08 | 0 | 5.1 | -26.41 | 0.00 | 0 |
| 2016 (3) | 3.27 | -11.62 | 0 | 0 | 0 | 0 | 0 | 0 | 19.03 | 5.08 | 4.17 | 11.5 | 2.53 | 50.6 | 13.29 | 43.31 | 4.98 | -10.11 | 0 | 0 | 0 | 0 | 0 | 0 | 7.95 | 4.33 | 2.27 | 19.47 | 0.08 | 0 | 7.02 | 10.55 | 9.37 | 13.58 | -0.09 | 0 | 6.93 | 11.24 | 0.00 | 0 |
| 2015 (2) | 3.7 | -7.27 | 0 | 0 | 1.93 | 0 | 0 | 0 | 18.11 | 21.38 | 3.74 | 41.13 | 1.68 | -30.58 | 9.28 | -42.81 | 5.54 | 8.63 | 0 | 0 | 0 | 0 | 0 | 0 | 7.62 | 9.33 | 1.9 | 15.85 | 0 | 0 | 6.35 | 22.59 | 8.25 | 20.97 | -0.12 | 0 | 6.23 | 22.64 | 0.00 | 0 |
| 2014 (1) | 3.99 | -41.06 | 0.5 | -52.83 | 0 | 0 | 0 | 0 | 14.92 | 15.39 | 2.65 | 65.62 | 2.42 | 26.7 | 16.22 | 9.8 | 5.1 | 25.31 | 0 | 0 | 5.77 | 2.49 | 0 | 0 | 6.97 | 6.09 | 1.64 | 10.81 | 0 | 0 | 5.18 | 27.27 | 6.82 | 19.65 | -0.1 | 0 | 5.08 | 24.82 | 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) | 5.14 | -39.32 | 264.54 | 1.01 | -21.71 | -27.86 | 2.33 | 83.46 | 0 | 0 | 0 | 0 | 4.19 | 6.62 | 62.4 | 3.81 | 514.52 | 988.57 | 3.34 | -9.49 | 19.71 | 23.64 | -19.8 | -3.5 | 6.15 | -3.15 | 18.5 | 3.84 | 5.21 | 1.59 | 7.65 | -11.87 | 3.94 | 0.4 | -4.76 | -16.67 | 11.95 | 0.0 | 11.16 | 5.04 | 0.0 | 9.09 | 0 | 0 | -100.0 | 14.79 | 34.58 | 31.58 | 19.83 | 23.71 | 20.84 | 0.18 | 0.0 | -48.57 | 14.97 | 34.02 | 29.16 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.47 | -7.53 | 488.19 | 1.29 | 95.45 | 22.86 | 1.27 | 170.21 | 0 | 0 | 0 | 0 | 3.93 | 26.77 | 25.56 | 0.62 | 37.78 | -69.0 | 3.69 | 45.85 | 29.02 | 29.47 | 36.53 | 22.22 | 6.35 | 5.66 | 30.39 | 3.65 | -1.08 | -4.95 | 8.68 | -4.93 | 47.37 | 0.42 | -4.55 | -16.0 | 11.95 | 0.0 | 11.37 | 5.04 | 9.09 | 9.09 | 0 | -100.0 | -100.0 | 10.99 | -6.31 | 7.53 | 16.03 | -5.15 | 4.16 | 0.18 | -21.74 | -87.14 | 11.17 | -6.61 | -3.87 | 0.00 | 0 | 0 |
| 24Q1 (18) | 9.16 | -2.76 | 816.0 | 0.66 | -62.29 | -84.47 | 0.47 | 135.0 | 0 | 0 | 0 | 0 | 3.1 | 6.53 | -9.36 | 0.45 | 1225.0 | -28.57 | 2.53 | -17.59 | -0.78 | 21.59 | -15.34 | -10.77 | 6.01 | 13.4 | 15.36 | 3.69 | -1.07 | 0.54 | 9.13 | 8.3 | 81.87 | 0.44 | -4.35 | -15.38 | 11.95 | 0.0 | 25.26 | 4.62 | 0.0 | 6.94 | 0.55 | 0.0 | 12.24 | 11.73 | 3.9 | 22.7 | 16.9 | 2.67 | 17.69 | 0.23 | -8.0 | 139.66 | 11.96 | 3.64 | 33.18 | 0.00 | 0 | 0 |
| 23Q4 (17) | 9.42 | 568.09 | 464.07 | 1.75 | 25.0 | 56.25 | 0.2 | 0 | 0 | 0 | 0 | 0 | 2.91 | 12.79 | 28.76 | -0.04 | -111.43 | -105.06 | 3.07 | 10.04 | 76.44 | 25.50 | 4.1 | 31.89 | 5.3 | 2.12 | 3.31 | 3.73 | -1.32 | 1.08 | 8.43 | 14.54 | 95.14 | 0.46 | -4.17 | -16.36 | 11.95 | 11.16 | 25.26 | 4.62 | 0.0 | 6.94 | 0.55 | 0.0 | 12.24 | 11.29 | 0.44 | 26.57 | 16.46 | 0.3 | 19.88 | 0.25 | -28.57 | 145.45 | 11.54 | -0.43 | 37.87 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.41 | -2.08 | -42.45 | 1.4 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.58 | -17.57 | -15.41 | 0.35 | -82.5 | -28.57 | 2.79 | -2.45 | 22.91 | 24.50 | 1.58 | -12.59 | 5.19 | 6.57 | 21.26 | 3.78 | -1.56 | 34.52 | 7.36 | 24.96 | 243.93 | 0.48 | -4.0 | -11.11 | 10.75 | 0.19 | 12.68 | 4.62 | 0.0 | 6.94 | 0.55 | 0.0 | 12.24 | 11.24 | 9.98 | 37.58 | 16.41 | 6.63 | 26.43 | 0.35 | -75.0 | 183.33 | 11.59 | -0.26 | 49.55 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.44 | 44.0 | -64.36 | 1.05 | -75.29 | 81.03 | 0 | 0 | 0 | 0 | 0 | 0 | 3.13 | -8.48 | 72.93 | 2.0 | 217.46 | 42.86 | 2.86 | 12.16 | 108.76 | 24.11 | -0.33 | 29.02 | 4.87 | -6.53 | 5.18 | 3.84 | 4.63 | 717.02 | 5.89 | 17.33 | 265.84 | 0.5 | -3.85 | -10.71 | 10.73 | 12.47 | 12.47 | 4.62 | 6.94 | 6.94 | 0.55 | 12.24 | 12.24 | 10.22 | 6.9 | 33.07 | 15.39 | 7.17 | 23.22 | 1.4 | 341.38 | 458.97 | 11.62 | 29.4 | 59.4 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.0 | -40.12 | -42.2 | 4.25 | 279.46 | 74.9 | 0 | 0 | 0 | 0 | 0 | 0 | 3.42 | 51.33 | 81.91 | 0.63 | -20.25 | 53.66 | 2.55 | 46.55 | 46.55 | 24.19 | 25.14 | 1.36 | 5.21 | 1.56 | 49.71 | 3.67 | -0.54 | 634.0 | 5.02 | 16.2 | 364.81 | 0.52 | -5.45 | -10.34 | 9.54 | 0.0 | 0.0 | 4.32 | 0.0 | 1.41 | 0.49 | 0.0 | 68.97 | 9.56 | 7.17 | 46.4 | 14.36 | 4.59 | 29.49 | -0.58 | -5.45 | -87.1 | 8.98 | 7.29 | 44.37 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.67 | -31.84 | -49.7 | 1.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | -25.9 | 66.18 | 0.79 | 61.22 | 495.0 | 1.74 | -23.35 | 109.64 | 19.33 | -31.01 | 101.49 | 5.13 | 19.86 | 74.49 | 3.69 | 31.32 | 609.62 | 4.32 | 101.87 | 0 | 0.55 | 1.85 | -8.33 | 9.54 | 0.0 | 0.0 | 4.32 | 0.0 | 1.41 | 0.49 | 0.0 | 68.97 | 8.92 | 9.18 | 45.75 | 13.73 | 5.78 | 28.68 | -0.55 | -30.95 | -12.24 | 8.37 | 8.0 | 48.67 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.45 | -39.36 | -42.76 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.05 | 68.51 | 33.77 | 0.49 | -65.0 | 63.33 | 2.27 | 65.69 | 40.99 | 28.02 | 49.94 | 113.58 | 4.28 | -7.56 | 62.74 | 2.81 | 497.87 | 332.31 | 2.14 | 32.92 | 0 | 0.54 | -3.57 | -12.9 | 9.54 | 0.0 | 0.0 | 4.32 | 0.0 | 1.41 | 0.49 | 0.0 | 68.97 | 8.17 | 6.38 | 29.68 | 12.98 | 3.92 | 19.63 | -0.42 | -7.69 | -13.51 | 7.75 | 6.31 | 30.69 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.04 | 133.53 | -5.61 | 0.58 | -76.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.81 | -3.72 | 2.26 | 1.4 | 241.46 | 3400.0 | 1.37 | -21.26 | 0.0 | 18.69 | -21.69 | 128.92 | 4.63 | 33.05 | 85.2 | 0.47 | -6.0 | -27.69 | 1.61 | 49.07 | 0 | 0.56 | -3.45 | -12.5 | 9.54 | 0.0 | 20.0 | 4.32 | 1.41 | 10.77 | 0.49 | 68.97 | 0 | 7.68 | 17.61 | -11.11 | 12.49 | 12.62 | -0.4 | -0.39 | -25.81 | 31.58 | 7.29 | 17.2 | -9.67 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.73 | -47.89 | -78.67 | 2.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.88 | 38.24 | -41.98 | 0.41 | 305.0 | -2.38 | 1.74 | 109.64 | 12.26 | 23.87 | 148.75 | 243.24 | 3.48 | 18.37 | 40.32 | 0.5 | -3.85 | 0 | 1.08 | 0 | 0 | 0.58 | -3.33 | 45.0 | 9.54 | 0.0 | 20.0 | 4.26 | 0.0 | 9.23 | 0.29 | 0.0 | 0 | 6.53 | 6.7 | -24.07 | 11.09 | 3.94 | -11.28 | -0.31 | 36.73 | 34.04 | 6.22 | 10.48 | -23.49 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.32 | -22.43 | -47.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.36 | -40.35 | -72.69 | -0.2 | -166.67 | 92.83 | 0.83 | -48.45 | -75.44 | 9.60 | -26.87 | -23.66 | 2.94 | 11.79 | -22.83 | 0.52 | -20.0 | 0 | 0 | 0 | 0 | 0.6 | -3.23 | 46.34 | 9.54 | 0.0 | 20.0 | 4.26 | 0.0 | 9.23 | 0.29 | 0.0 | 0 | 6.12 | -2.86 | -25.18 | 10.67 | -1.66 | -11.67 | -0.49 | -32.43 | -68.97 | 5.63 | -5.06 | -28.64 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.28 | 0.0 | -10.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.28 | 28.81 | -66.42 | 0.3 | 650.0 | -84.13 | 1.61 | 17.52 | -64.14 | 13.12 | 60.71 | -20.77 | 2.63 | 5.2 | -44.75 | 0.65 | 0.0 | 0 | 0 | 0 | 0 | 0.62 | -3.12 | 44.19 | 9.54 | 20.0 | 20.0 | 4.26 | 9.23 | 9.23 | 0.29 | 0 | 0 | 6.3 | -27.08 | -42.57 | 10.85 | -13.48 | -27.03 | -0.37 | 35.09 | -3800.0 | 5.93 | -26.52 | -45.99 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.28 | -47.23 | -44.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.77 | -45.37 | -75.69 | 0.04 | -90.48 | -98.35 | 1.37 | -11.61 | -72.27 | 8.16 | 17.41 | 0 | 2.5 | 0.81 | -52.29 | 0.65 | 0 | 0 | 0 | 0 | 0 | 0.64 | 60.0 | 45.45 | 7.95 | 0.0 | 0.0 | 3.9 | 0.0 | 0.0 | 0 | 0 | 0 | 8.64 | 0.47 | -4.85 | 12.54 | 0.32 | -3.39 | -0.57 | -21.28 | -2750.0 | 8.07 | -0.74 | -10.93 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.11 | 28.12 | 23.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | -34.94 | -58.67 | 0.42 | 115.05 | -79.81 | 1.55 | -54.14 | -69.25 | 6.95 | -44.68 | 0 | 2.48 | -34.91 | -41.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.4 | -2.44 | -13.04 | 7.95 | 0.0 | 0.0 | 3.9 | 0.0 | 17.12 | 0 | 0 | -100.0 | 8.6 | 5.13 | -27.12 | 12.5 | 3.48 | -17.65 | -0.47 | -62.07 | -291.67 | 8.13 | 3.04 | -30.39 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.33 | 32.43 | 14.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.98 | -26.66 | -4.23 | -2.79 | -247.62 | -413.48 | 3.38 | -24.72 | -3.98 | 12.57 | -24.11 | 0 | 3.81 | -19.96 | -27.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | -4.65 | -14.58 | 7.95 | 0.0 | 0.0 | 3.9 | 0.0 | 17.12 | 0 | 0 | -100.0 | 8.18 | -25.43 | -15.76 | 12.08 | -18.76 | -7.72 | -0.29 | -3000.0 | -231.82 | 7.89 | -28.14 | -20.54 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.78 | -38.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.79 | -6.73 | 0.0 | 1.89 | -21.9 | 0.0 | 4.49 | -9.11 | 0.0 | 16.56 | 0 | 0.0 | 4.76 | -9.16 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.43 | -2.27 | 0.0 | 7.95 | 0.0 | 0.0 | 3.9 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.97 | 20.81 | 0.0 | 14.87 | 14.56 | 0.0 | 0.01 | 150.0 | 0.0 | 10.98 | 21.19 | 0.0 | 0.00 | 0 | 0.0 |
