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) | 3.23 | 1.89 | 3.95 | -21.78 | 7.52 | 342.35 | 0 | 0 | 12.0 | -12.34 | -0.76 | 0 | 2.64 | -14.56 | 22.00 | -2.53 | 3.89 | 0.26 | 0 | 0 | 2.49 | -74.44 | 0.03 | 50.0 | 6.76 | 0.0 | 0.8 | 17.65 | 0 | 0 | -0.57 | 0 | 0.23 | -88.21 | 0 | 0 | -0.57 | 0 | 0.00 | 0 |
| 2022 (9) | 3.17 | -28.44 | 5.05 | 102.0 | 1.7 | 28.79 | 0 | 0 | 13.69 | 29.15 | 1.22 | 0 | 3.09 | 28.75 | 22.57 | -0.31 | 3.88 | 6.3 | 0 | 0 | 9.74 | -18.15 | 0.02 | -50.0 | 6.76 | 0.0 | 0.68 | 0.0 | 0 | 0 | 1.27 | 12600.0 | 1.95 | 186.76 | 0 | 0 | 1.27 | 12600.0 | 0.00 | 0 |
| 2021 (8) | 4.43 | 68.44 | 2.5 | -35.9 | 1.32 | -56.44 | 0 | 0 | 10.6 | 17.52 | 0 | 0 | 2.4 | 50.0 | 22.64 | 27.64 | 3.65 | -2.67 | 0 | 0 | 11.9 | 4.2 | 0.04 | -42.86 | 6.76 | 0.0 | 0.68 | -11.69 | 0 | 0 | 0.01 | 0 | 0.68 | 0.0 | 0 | 0 | 0.01 | 0 | 0.00 | 0 |
| 2020 (7) | 2.63 | -29.11 | 3.9 | 122.86 | 3.03 | 47.09 | 0 | 0 | 9.02 | -43.16 | -0.77 | 0 | 1.6 | -58.55 | 17.74 | -27.07 | 3.75 | 25.42 | 0 | 0 | 11.42 | -7.46 | 0.07 | 0.0 | 6.76 | -2.73 | 0.77 | 10.0 | 0 | 0 | -0.1 | 0 | 0.68 | -65.13 | 0 | 0 | -0.1 | 0 | 0.00 | 0 |
| 2019 (6) | 3.71 | -10.17 | 1.75 | 12.18 | 2.06 | -67.86 | 0 | 0 | 15.87 | 10.36 | 0.71 | -40.83 | 3.86 | 13.2 | 24.32 | 2.57 | 2.99 | 4.18 | 0 | 0 | 12.34 | 140.08 | 0.07 | -61.11 | 6.95 | 0.58 | 0.7 | 20.69 | 0 | 0 | 1.25 | -13.79 | 1.95 | -4.41 | 0 | 0 | 1.25 | -13.79 | 0.00 | 0 |
| 2018 (5) | 4.13 | 29.87 | 1.56 | -17.89 | 6.41 | 381.95 | 0 | 0 | 14.38 | 28.51 | 1.2 | 0 | 3.41 | 24.0 | 23.71 | -3.51 | 2.87 | 6.3 | 0 | 0 | 5.14 | -44.67 | 0.18 | -41.94 | 6.91 | 27.73 | 0.58 | 0.0 | 0 | 0 | 1.45 | 262.5 | 2.04 | 106.06 | 0 | 0 | 1.45 | 262.5 | 0.00 | 0 |
| 2017 (4) | 3.18 | 17.78 | 1.9 | 46.15 | 1.33 | -26.92 | 0 | 0 | 11.19 | 10.57 | -0.65 | 0 | 2.75 | 4.17 | 24.58 | -5.79 | 2.7 | 31.71 | 0 | 0 | 9.29 | -3.63 | 0.31 | -27.91 | 5.41 | 0.0 | 0.58 | 0.0 | 0 | 0 | 0.4 | -67.48 | 0.99 | -45.3 | 0 | 0 | 0.4 | -67.48 | 0.00 | 0 |
| 2016 (3) | 2.7 | -4.26 | 1.3 | 85.71 | 1.82 | -64.45 | 0 | 0 | 10.12 | -3.07 | -0.19 | 0 | 2.64 | 14.29 | 26.09 | 17.9 | 2.05 | 21.3 | 0 | 0 | 9.64 | 70.62 | 0.43 | 377.78 | 5.41 | 0.0 | 0.58 | 9.43 | 0 | 0 | 1.23 | -38.81 | 1.81 | -28.74 | 0 | 0 | 1.23 | -38.81 | 0.00 | 0 |
| 2015 (2) | 2.82 | -50.35 | 0.7 | 0 | 5.12 | 323.14 | 0 | 0 | 10.44 | 0.19 | 0.56 | -40.43 | 2.31 | 3.12 | 22.13 | 2.93 | 1.69 | 11.92 | 0 | 0 | 5.65 | -46.14 | 0.09 | 12.5 | 5.41 | 10.18 | 0.53 | 23.26 | 0 | 0 | 2.01 | -8.22 | 2.54 | -3.05 | 0 | 0 | 2.01 | -8.22 | 0.00 | 0 |
| 2014 (1) | 5.68 | 628.21 | 0 | 0 | 1.21 | -24.38 | 0 | 0 | 10.42 | 16.29 | 0.94 | -5.05 | 2.24 | 9.8 | 21.50 | -5.58 | 1.51 | 4.86 | 0 | 0 | 10.49 | 31.13 | 0.08 | 14.29 | 4.91 | 11.09 | 0.43 | 30.3 | 0 | 0 | 2.19 | 9.5 | 2.62 | 12.45 | 0 | 0 | 2.19 | 9.5 | 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) | 1.81 | -9.5 | -46.13 | 4.95 | 5.32 | 15.12 | 7.32 | -1.74 | 343.64 | 0 | 0 | 0 | 3.95 | 13.83 | 26.2 | 0.38 | 216.67 | 1366.67 | 4.12 | 7.01 | 54.31 | 31.07 | 0.4 | 43.14 | 4.08 | 2.26 | 7.65 | 0 | 0 | 0 | 1.77 | -12.81 | -79.91 | 0.03 | 50.0 | 0.0 | 6.76 | 0.0 | 0.0 | 0.23 | 0.0 | -71.25 | 0 | 0 | 0 | 0.4 | 1900.0 | 335.29 | 0.64 | 156.0 | 1.59 | 0 | 0 | 0 | 0.4 | 1900.0 | 335.29 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.0 | -11.89 | -41.86 | 4.7 | 11.9 | 10.33 | 7.45 | -1.32 | 346.11 | 0 | 0 | 0 | 3.47 | 21.33 | 15.28 | 0.12 | 220.0 | 209.09 | 3.85 | 19.2 | 31.85 | 30.95 | 14.79 | 39.06 | 3.99 | -1.72 | 2.31 | 0 | 0 | 0 | 2.03 | -12.5 | -78.03 | 0.02 | 0.0 | -50.0 | 6.76 | 0.0 | 0.0 | 0.23 | -71.25 | -71.25 | 0 | 0 | 0 | 0.02 | 102.99 | 114.29 | 0.25 | 92.31 | -62.12 | 0 | 0 | 0 | 0.02 | 102.99 | 114.29 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.27 | -29.72 | -41.34 | 4.2 | 6.33 | -21.5 | 7.55 | 0.4 | 349.4 | 0 | 0 | 0 | 2.86 | -4.03 | -0.69 | -0.1 | 74.36 | 56.52 | 3.23 | 22.35 | 12.94 | 26.96 | 22.55 | 27.55 | 4.06 | 4.37 | 0.0 | 0 | 0 | 0 | 2.32 | -6.83 | -75.16 | 0.02 | -33.33 | -50.0 | 6.76 | 0.0 | 0.0 | 0.8 | 0.0 | 17.65 | 0 | 0 | 0 | -0.67 | -17.54 | -844.44 | 0.13 | -43.48 | -83.12 | 0 | 0 | 0 | -0.67 | -17.54 | -844.44 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.23 | -3.87 | 1.89 | 3.95 | -8.14 | -21.78 | 7.52 | 355.76 | 342.35 | 0 | 0 | 0 | 2.98 | -4.79 | -9.15 | -0.39 | -1200.0 | -285.71 | 2.64 | -1.12 | -14.56 | 22.00 | 1.35 | -2.53 | 3.89 | 2.64 | 0.26 | 0 | 0 | 0 | 2.49 | -71.74 | -74.44 | 0.03 | 0.0 | 50.0 | 6.76 | 0.0 | 0.0 | 0.8 | 0.0 | 17.65 | 0 | 0 | 0 | -0.57 | -235.29 | -144.88 | 0.23 | -63.49 | -88.21 | 0 | 0 | 0 | -0.57 | -235.29 | -144.88 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.36 | -2.33 | 6.33 | 4.3 | 0.94 | 4.88 | 1.65 | -1.2 | -2.37 | 0 | 0 | 0 | 3.13 | 3.99 | -20.76 | -0.03 | 72.73 | -105.88 | 2.67 | -8.56 | -28.61 | 21.71 | -2.47 | -22.23 | 3.79 | -2.82 | -0.26 | 0 | 0 | 0 | 8.81 | -4.65 | -13.37 | 0.03 | -25.0 | 50.0 | 6.76 | 0.0 | 0.0 | 0.8 | 0.0 | 17.65 | 0 | 0 | 0 | -0.17 | -21.43 | -116.83 | 0.63 | -4.55 | -62.72 | 0 | 0 | 0 | -0.17 | -21.43 | -116.83 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.44 | -11.11 | -14.85 | 4.26 | -20.37 | 29.09 | 1.67 | -0.6 | 0.0 | 0 | 0 | 0 | 3.01 | 4.51 | -11.99 | -0.11 | 52.17 | -134.38 | 2.92 | 2.1 | -11.25 | 22.26 | 5.29 | -17.33 | 3.9 | -3.94 | 0.26 | 0 | 0 | 0 | 9.24 | -1.07 | -17.5 | 0.04 | 0.0 | 33.33 | 6.76 | 0.0 | 0.0 | 0.8 | 17.65 | 17.65 | 0 | 0 | 0 | -0.14 | -255.56 | -128.0 | 0.66 | -14.29 | -44.07 | 0 | 0 | 0 | -0.14 | -255.56 | -128.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.87 | 22.08 | -11.24 | 5.35 | 5.94 | 91.07 | 1.68 | -1.18 | 11.26 | 0 | 0 | 0 | 2.88 | -12.2 | -5.26 | -0.23 | -209.52 | -221.05 | 2.86 | -7.44 | 5.93 | 21.14 | -6.35 | -9.97 | 4.06 | 4.64 | 10.93 | 0 | 0 | 0 | 9.34 | -4.11 | -19.62 | 0.04 | 100.0 | 33.33 | 6.76 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | -92.91 | -52.63 | 0.77 | -60.51 | -11.49 | 0 | 0 | 0 | 0.09 | -92.91 | -52.63 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.17 | 0.32 | -28.44 | 5.05 | 23.17 | 102.0 | 1.7 | 0.59 | 28.79 | 0 | 0 | 0 | 3.28 | -16.96 | 9.7 | 0.21 | -58.82 | 61.54 | 3.09 | -17.38 | 28.75 | 22.57 | -19.13 | -0.22 | 3.88 | 2.11 | 6.3 | 0 | 0 | 0 | 9.74 | -4.23 | -18.15 | 0.02 | 0.0 | -50.0 | 6.76 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0 | 0 | 1.27 | 25.74 | 12600.0 | 1.95 | 15.38 | 186.76 | 0 | 0 | 0 | 1.27 | 25.74 | 12600.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.16 | -21.78 | -37.18 | 4.1 | 24.24 | 115.79 | 1.69 | 1.2 | -42.52 | 0 | 0 | 0 | 3.95 | 15.5 | 42.6 | 0.51 | 59.38 | 121.74 | 3.74 | 13.68 | 64.76 | 27.91 | 3.67 | 15.58 | 3.8 | -2.31 | 6.44 | 0 | 0 | 0 | 10.17 | -9.2 | -17.38 | 0.02 | -33.33 | -60.0 | 6.76 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0 | 0 | 1.01 | 102.0 | 876.92 | 1.69 | 43.22 | 207.27 | 0 | 0 | 0 | 1.01 | 102.0 | 876.92 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.04 | -7.34 | 18.13 | 3.3 | 17.86 | 14.19 | 1.67 | 10.6 | -50.59 | 0 | 0 | 0 | 3.42 | 12.5 | 26.67 | 0.32 | 68.42 | 900.0 | 3.29 | 21.85 | 32.13 | 26.92 | 14.67 | -8.2 | 3.89 | 6.28 | 16.47 | 0 | 0 | 0 | 11.2 | -3.61 | -6.59 | 0.03 | 0.0 | -40.0 | 6.76 | 0.0 | 0.0 | 0.68 | 0.0 | -11.69 | 0 | 0 | 0 | 0.5 | 163.16 | 211.11 | 1.18 | 35.63 | 268.75 | 0 | 0 | 0 | 0.5 | 163.16 | 211.11 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.36 | -1.58 | 36.25 | 2.8 | 12.0 | -24.32 | 1.51 | 14.39 | -51.45 | 0 | 0 | 0 | 3.04 | 1.67 | 41.4 | 0.19 | 46.15 | 161.29 | 2.7 | 12.5 | 45.95 | 23.48 | 3.79 | 2.29 | 3.66 | 0.27 | 1.67 | 0 | 0 | 0 | 11.62 | -2.35 | -0.77 | 0.03 | -25.0 | -50.0 | 6.76 | 0.0 | 0.0 | 0.68 | 0.0 | -11.69 | 0 | 0 | 0 | 0.19 | 1800.0 | 146.34 | 0.87 | 27.94 | 141.67 | 0 | 0 | 0 | 0.19 | 1800.0 | 146.34 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.43 | -11.93 | 68.44 | 2.5 | 31.58 | -35.9 | 1.32 | -55.1 | -56.44 | 0 | 0 | 0 | 2.99 | 7.94 | 67.98 | 0.13 | -43.48 | 208.33 | 2.4 | 5.73 | 50.0 | 22.62 | -6.33 | 27.38 | 3.65 | 2.24 | -2.67 | 0 | 0 | 0 | 11.9 | -3.33 | 4.2 | 0.04 | -20.0 | -42.86 | 6.76 | 0.0 | 0.0 | 0.68 | 0.0 | -11.69 | 0 | 0 | 0 | 0.01 | 107.69 | 110.0 | 0.68 | 23.64 | 0.0 | 0 | 0 | 0 | 0.01 | 107.69 | 110.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.03 | 47.08 | 80.94 | 1.9 | -34.26 | -51.28 | 2.94 | -13.02 | 180.0 | 0 | 0 | 0 | 2.77 | 2.59 | 48.92 | 0.23 | 675.0 | 171.88 | 2.27 | -8.84 | 35.12 | 24.15 | -17.66 | 60.13 | 3.57 | 6.89 | -5.56 | 0 | 0 | 0 | 12.31 | 2.67 | -10.41 | 0.05 | 0.0 | -28.57 | 6.76 | 0.0 | 0.0 | 0.68 | -11.69 | -11.69 | 0 | 0 | 0 | -0.13 | 71.11 | -425.0 | 0.55 | 71.88 | -32.1 | 0 | 0 | 0 | -0.13 | 71.11 | -425.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.42 | 6.88 | -33.72 | 2.89 | -21.89 | -11.08 | 3.38 | 8.68 | 133.1 | 0 | 0 | 0 | 2.7 | 25.58 | 18.94 | -0.04 | 87.1 | 84.0 | 2.49 | 34.59 | 3.75 | 29.33 | 27.78 | 0 | 3.34 | -7.22 | -2.62 | 0 | 0 | 0 | 11.99 | 2.39 | -7.91 | 0.05 | -16.67 | -37.5 | 6.76 | 0.0 | -2.73 | 0.77 | 0.0 | 0.0 | 0 | 0 | 0 | -0.45 | -9.76 | -225.0 | 0.32 | -11.11 | -71.68 | 0 | 0 | 0 | -0.45 | -9.76 | -225.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.2 | 21.67 | 5.26 | 3.7 | -5.13 | 155.17 | 3.11 | 2.64 | 41.36 | 0 | 0 | 0 | 2.15 | 20.79 | -30.65 | -0.31 | -158.33 | -287.5 | 1.85 | 15.62 | -41.82 | 22.95 | 29.25 | 0 | 3.6 | -4.0 | 17.65 | 0 | 0 | 0 | 11.71 | 2.54 | -6.92 | 0.06 | -14.29 | -33.33 | 6.76 | 0.0 | -2.73 | 0.77 | 0.0 | 10.0 | 0 | 0 | 0 | -0.41 | -310.0 | -135.04 | 0.36 | -47.06 | -80.75 | 0 | 0 | 0 | -0.41 | -310.0 | -135.04 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.63 | -5.4 | -29.11 | 3.9 | 0.0 | 122.86 | 3.03 | 188.57 | 47.09 | 0 | 0 | 0 | 1.78 | -4.3 | -54.48 | -0.12 | 62.5 | -233.33 | 1.6 | -4.76 | -58.55 | 17.76 | 17.75 | 0 | 3.75 | -0.79 | 25.42 | 0 | 0 | 0 | 11.42 | -16.89 | -7.46 | 0.07 | 0.0 | 0.0 | 6.76 | 0.0 | -2.73 | 0.77 | 0.0 | 10.0 | 0 | 0 | 0 | -0.1 | -350.0 | -108.0 | 0.68 | -16.05 | -65.13 | 0 | 0 | 0 | -0.1 | -350.0 | -108.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.78 | -46.12 | 0.0 | 3.9 | 20.0 | 0.0 | 1.05 | -27.59 | 0.0 | 0 | 0 | 0.0 | 1.86 | -18.06 | 0.0 | -0.32 | -28.0 | 0.0 | 1.68 | -30.0 | 0.0 | 15.08 | 0 | 0.0 | 3.78 | 10.2 | 0.0 | 0 | 0 | 0.0 | 13.74 | 5.53 | 0.0 | 0.07 | -12.5 | 0.0 | 6.76 | -2.73 | 0.0 | 0.77 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -88.89 | 0.0 | 0.81 | -28.32 | 0.0 | 0 | 0 | 0.0 | 0.04 | -88.89 | 0.0 | 0.00 | 0 | 0.0 |
