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) | 4.24 | 7.61 | 0.39 | -44.29 | 0 | 0 | 0 | 0 | 8.79 | -26.81 | 0.43 | -57.43 | 0.32 | -48.39 | 3.64 | -29.48 | 1.41 | -33.49 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 3.68 | 0.0 | 1.5 | 5.63 | 0.9 | 36.36 | 2.2 | -16.67 | 4.6 | -2.54 | -0.96 | 0 | 1.24 | -28.32 | 0.00 | 0 |
| 2022 (9) | 3.94 | 34.47 | 0.7 | -75.44 | 0 | 0 | 0 | 0 | 12.01 | -48.34 | 1.01 | -67.94 | 0.62 | -64.37 | 5.16 | -31.02 | 2.12 | -38.55 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 3.68 | -0.27 | 1.42 | 8.4 | 0.66 | -2.94 | 2.64 | 0.0 | 4.72 | 1.94 | -0.91 | 0 | 1.73 | -22.42 | 0.00 | 0 |
| 2021 (8) | 2.93 | -44.51 | 2.85 | -30.49 | 0 | 0 | 0 | 0 | 23.25 | -10.58 | 3.15 | -39.42 | 1.74 | -70.71 | 7.48 | -67.24 | 3.45 | -47.41 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 3.69 | -2.38 | 1.31 | 162.0 | 0.68 | 78.95 | 2.64 | -26.26 | 4.63 | 3.81 | -0.41 | 0 | 2.23 | -27.83 | 0.00 | 0 |
| 2020 (7) | 5.28 | 89.93 | 4.1 | 0 | 0 | 0 | 0 | 0 | 26.0 | 108.33 | 5.2 | 296.95 | 5.94 | 233.71 | 22.85 | 60.18 | 6.56 | 361.97 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 3.78 | 12.84 | 0.5 | 35.14 | 0.38 | -39.68 | 3.58 | 150.35 | 4.46 | 83.54 | -0.49 | 0 | 3.09 | 194.29 | 0.00 | 0 |
| 2019 (6) | 2.78 | 5.7 | 0 | 0 | 0.09 | -43.75 | 0 | 0 | 12.48 | -5.95 | 1.31 | 32.32 | 1.78 | -21.93 | 14.26 | -16.99 | 1.42 | -17.92 | 0 | 0 | 1.91 | -12.39 | 0.01 | 0.0 | 3.35 | -1.76 | 0.37 | 32.14 | 0.63 | 21.15 | 1.43 | 34.91 | 2.43 | 31.35 | -0.38 | 0 | 1.05 | 144.19 | 0.00 | 0 |
| 2018 (5) | 2.63 | 59.39 | 0.7 | -65.35 | 0.16 | 0.0 | 0 | 0 | 13.27 | 16.92 | 0.99 | -3.88 | 2.28 | 35.71 | 17.18 | 16.08 | 1.73 | 27.21 | 0 | 0 | 2.18 | 384.44 | 0.01 | -50.0 | 3.41 | 0.0 | 0.28 | 64.71 | 0.52 | 116.67 | 1.06 | -10.92 | 1.85 | 16.35 | -0.63 | 0 | 0.43 | -35.82 | 0.00 | 0 |
| 2017 (4) | 1.65 | 9.27 | 2.02 | 1246.67 | 0.16 | 6.67 | 0 | 0 | 11.35 | 3.09 | 1.03 | 22.62 | 1.68 | -7.69 | 14.80 | -10.46 | 1.36 | -10.53 | 0.11 | -15.38 | 0.45 | -26.23 | 0.02 | 0.0 | 3.41 | 0.0 | 0.17 | 88.89 | 0.24 | 0.0 | 1.19 | 33.71 | 1.59 | 31.4 | -0.52 | 0 | 0.67 | 3.08 | 0.00 | 0 |
| 2016 (3) | 1.51 | 64.13 | 0.15 | -50.0 | 0.15 | 50.0 | 0 | 0 | 11.01 | 4.16 | 0.84 | 37.7 | 1.82 | -27.49 | 16.53 | -30.39 | 1.52 | 2.7 | 0.13 | 0 | 0.61 | 84.85 | 0.02 | 0.0 | 3.41 | 0.59 | 0.09 | 200.0 | 0.24 | 84.62 | 0.89 | 45.9 | 1.21 | 57.14 | -0.24 | 0 | 0.65 | 75.68 | 0.00 | 0 |
| 2015 (2) | 0.92 | 4.55 | 0.3 | -50.82 | 0.1 | 0.0 | 0 | 0 | 10.57 | 35.17 | 0.61 | 125.93 | 2.51 | 21.26 | 23.75 | -10.29 | 1.48 | -12.43 | 0 | 0 | 0.33 | -68.27 | 0.02 | -33.33 | 3.39 | 11.15 | 0.03 | 0 | 0.13 | 0 | 0.61 | 125.93 | 0.77 | 185.19 | -0.24 | 0 | 0.37 | 164.29 | 0.00 | 0 |
| 2014 (1) | 0.88 | -29.03 | 0.61 | 69.44 | 0.1 | 900.0 | 0 | 0 | 7.82 | 33.45 | 0.27 | 0 | 2.07 | 97.14 | 26.47 | 47.73 | 1.69 | 81.72 | 0 | 0 | 1.04 | -27.27 | 0.03 | -25.0 | 3.05 | 6.27 | 0 | 0 | 0 | 0 | 0.27 | 0 | 0.27 | 0 | -0.13 | 0 | 0.14 | 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) | 4.53 | -12.72 | -1.95 | 1.1 | -14.73 | 5.77 | 0 | 0 | 0 | 0 | 0 | 0 | 2.69 | 5.91 | 26.89 | 0.2 | -13.04 | 42.86 | 1.1 | 25.0 | 35.8 | 12.60 | 16.84 | 57.27 | 1.04 | -14.05 | -30.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 3.68 | 0.0 | 0.0 | 1.5 | 1.35 | 0.67 | 1.01 | 4.12 | -9.01 | 2.46 | 6.03 | 13.36 | 4.97 | 4.19 | 4.41 | -0.77 | 23.76 | 13.48 | 1.69 | 29.01 | 32.03 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.19 | 12.34 | -0.19 | 1.29 | 9.32 | -7.86 | 0 | 0 | 0 | 0 | 0 | 0 | 2.54 | 30.26 | -0.78 | 0.23 | 483.33 | 9.52 | 0.88 | 29.41 | 11.39 | 10.78 | 29.73 | 49.89 | 1.21 | -6.2 | -22.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 3.68 | 0.0 | 0.0 | 1.48 | -1.33 | 0.68 | 0.97 | 7.78 | 3.19 | 2.32 | 8.41 | -3.73 | 4.77 | 4.84 | -0.83 | -1.01 | -4.12 | 9.01 | 1.31 | 11.97 | 0.77 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.62 | 8.96 | 21.58 | 1.18 | 202.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.95 | 25.81 | -23.83 | -0.06 | 62.5 | -124.0 | 0.68 | 112.5 | -34.62 | 8.31 | 128.35 | -6.48 | 1.29 | -8.51 | -34.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 0.0 | 3.68 | 0.0 | 0.0 | 1.5 | 0.0 | 5.63 | 0.9 | 0.0 | 36.36 | 2.14 | -2.73 | -25.95 | 4.55 | -1.09 | -8.45 | -0.97 | -1.04 | -3.19 | 1.17 | -5.65 | -40.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.24 | -8.23 | 7.61 | 0.39 | -62.5 | -44.29 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55 | -26.89 | -45.99 | -0.16 | -214.29 | -184.21 | 0.32 | -60.49 | -48.39 | 3.64 | -54.56 | -29.48 | 1.41 | -5.37 | -33.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 50.0 | 3.68 | 0.0 | 0.0 | 1.5 | 0.67 | 5.63 | 0.9 | -18.92 | 36.36 | 2.2 | 1.38 | -16.67 | 4.6 | -3.36 | -2.54 | -0.96 | -7.87 | -5.49 | 1.24 | -3.12 | -28.32 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.62 | -11.15 | 38.74 | 1.04 | -25.71 | 15.56 | 0 | 0 | 0 | 0 | 0 | 0 | 2.12 | -17.19 | -29.1 | 0.14 | -33.33 | -60.0 | 0.81 | 2.53 | -45.64 | 8.01 | 11.35 | -31.12 | 1.49 | -5.1 | -41.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 3.68 | 0.0 | 0.0 | 1.49 | 1.36 | 7.19 | 1.11 | 18.09 | 94.74 | 2.17 | -9.96 | -21.38 | 4.76 | -1.04 | 0.85 | -0.89 | 19.82 | -34.85 | 1.28 | -1.54 | -39.05 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.2 | 36.84 | 120.34 | 1.4 | 0 | 55.56 | 0 | 0 | 0 | 0 | 0 | 0 | 2.56 | 0.0 | -21.95 | 0.21 | -16.0 | -8.7 | 0.79 | -24.04 | -49.68 | 7.19 | -19.06 | -37.35 | 1.57 | -20.3 | -50.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 3.68 | 0.0 | 0.0 | 1.47 | 3.52 | 8.09 | 0.94 | 42.42 | 129.27 | 2.41 | -16.61 | -13.0 | 4.81 | -3.22 | 5.71 | -1.11 | -18.09 | -94.74 | 1.3 | -33.33 | -40.91 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.8 | -3.55 | 23.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.56 | -10.8 | -10.8 | 0.25 | 31.58 | 4.17 | 1.04 | 67.74 | -24.64 | 8.89 | 72.19 | 5.44 | 1.97 | -7.08 | -45.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 3.68 | 0.0 | 0.0 | 1.42 | 0.0 | 8.4 | 0.66 | 0.0 | -2.94 | 2.89 | 9.47 | 0.35 | 4.97 | 5.3 | 2.05 | -0.94 | -3.3 | -129.27 | 1.95 | 12.72 | -21.05 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.94 | 18.32 | 34.47 | 0.7 | -22.22 | -75.44 | 0 | 0 | 0 | 0 | 0 | 0 | 2.87 | -4.01 | -21.8 | 0.19 | -45.71 | -26.92 | 0.62 | -58.39 | -64.37 | 5.16 | -55.62 | -31.02 | 2.12 | -17.19 | -38.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 3.68 | 0.0 | -0.27 | 1.42 | 2.16 | 8.4 | 0.66 | 15.79 | -2.94 | 2.64 | -4.35 | 0.0 | 4.72 | 0.0 | 1.94 | -0.91 | -37.88 | -121.95 | 1.73 | -17.62 | -22.42 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.33 | 41.1 | 10.26 | 0.9 | 0.0 | -56.1 | 0 | 0 | 0 | 0 | 0 | 0 | 2.99 | -8.84 | -22.34 | 0.35 | 52.17 | -5.41 | 1.49 | -5.1 | -8.02 | 11.63 | 1.28 | 116.12 | 2.56 | -18.73 | -33.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.68 | 0.0 | -0.27 | 1.39 | 2.21 | 8.59 | 0.57 | 39.02 | 128.0 | 2.76 | -0.36 | -15.85 | 4.72 | 3.74 | -1.87 | -0.66 | -15.79 | 2.94 | 2.1 | -4.55 | -19.23 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.36 | -23.13 | -62.72 | 0.9 | -25.0 | -78.82 | 0 | 0 | 0 | 0 | 0 | 0 | 3.28 | 14.29 | -45.15 | 0.23 | -4.17 | -68.92 | 1.57 | 13.77 | -44.13 | 11.49 | 36.24 | 45.42 | 3.15 | -12.98 | -22.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.68 | 0.0 | -2.65 | 1.36 | 3.82 | 13.33 | 0.41 | -39.71 | 32.26 | 2.77 | -3.82 | -27.86 | 4.55 | -6.57 | -14.95 | -0.57 | -39.02 | -128.0 | 2.2 | -10.93 | -38.72 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.07 | 4.78 | -44.78 | 1.2 | -57.89 | -71.56 | 0 | 0 | 0 | 0 | 0 | 0 | 2.87 | -21.8 | -70.56 | 0.24 | -7.69 | -86.52 | 1.38 | -20.69 | -76.88 | 8.43 | 12.64 | -53.13 | 3.62 | 4.93 | -35.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 3.68 | -0.27 | -2.65 | 1.31 | 0.0 | 162.0 | 0.68 | 0.0 | 78.95 | 2.88 | 9.09 | -46.27 | 4.87 | 5.18 | -22.08 | -0.41 | 0.0 | -32.26 | 2.47 | 10.76 | -51.09 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.93 | -2.98 | -44.51 | 2.85 | 39.02 | -30.49 | 0 | 0 | 0 | 0 | 0 | 0 | 3.67 | -4.68 | -65.11 | 0.26 | -29.73 | -86.1 | 1.74 | 7.41 | -70.71 | 7.48 | 39.05 | -67.23 | 3.45 | -10.39 | -47.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.69 | 0.0 | -2.38 | 1.31 | 2.34 | 162.0 | 0.68 | 172.0 | 78.95 | 2.64 | -19.51 | -26.26 | 4.63 | -3.74 | 3.81 | -0.41 | 39.71 | 16.33 | 2.23 | -14.23 | -27.83 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.02 | -52.29 | 5.59 | 2.05 | -51.76 | -7.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.85 | -35.62 | -58.74 | 0.37 | -50.0 | -83.63 | 1.62 | -42.35 | -75.6 | 5.38 | -31.85 | -84.66 | 3.85 | -4.94 | -23.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.69 | -2.38 | -2.38 | 1.28 | 6.67 | 156.0 | 0.25 | -19.35 | -34.21 | 3.28 | -14.58 | -15.9 | 4.81 | -10.09 | 0.42 | -0.68 | -172.0 | -41.67 | 2.6 | -27.58 | -23.98 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.33 | 13.85 | 134.44 | 4.25 | 0.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.98 | -38.67 | 66.57 | 0.74 | -58.43 | -5.13 | 2.81 | -52.93 | 18.57 | 7.90 | -56.09 | 0 | 4.05 | -28.19 | -0.25 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | -50.0 | 0.0 | 3.78 | 0.0 | 0.27 | 1.2 | 140.0 | 140.0 | 0.31 | -18.42 | -18.42 | 3.84 | -28.36 | 134.15 | 5.35 | -14.4 | 111.46 | -0.25 | 19.35 | 44.44 | 3.59 | -28.91 | 201.68 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.56 | 5.3 | 57.95 | 4.22 | 2.93 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.75 | -7.32 | 279.38 | 1.78 | -4.81 | 493.33 | 5.97 | 0.51 | 352.27 | 17.99 | -21.24 | 0 | 5.64 | -14.02 | 233.73 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 100.0 | 100.0 | 3.78 | 0.0 | 1.61 | 0.5 | 0.0 | 35.14 | 0.38 | 0.0 | -39.68 | 5.36 | 49.72 | 209.83 | 6.25 | 40.13 | 128.1 | -0.31 | 36.73 | 40.38 | 5.05 | 63.43 | 317.36 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.28 | 84.62 | 89.93 | 4.1 | 85.52 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.52 | 12.75 | 205.81 | 1.87 | -17.26 | 523.33 | 5.94 | -10.54 | 233.71 | 22.84 | -34.89 | 0 | 6.56 | 30.94 | 361.97 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 3.78 | 0.0 | 12.84 | 0.5 | 0.0 | 35.14 | 0.38 | 0.0 | -39.68 | 3.58 | -8.21 | 150.35 | 4.46 | -6.89 | 83.54 | -0.49 | -2.08 | -28.95 | 3.09 | -9.65 | 194.29 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.86 | 5.93 | 0.0 | 2.21 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 9.33 | 159.89 | 0.0 | 2.26 | 189.74 | 0.0 | 6.64 | 180.17 | 0.0 | 35.08 | 0 | 0.0 | 5.01 | 23.4 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.78 | 0.27 | 0.0 | 0.5 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 3.9 | 137.8 | 0.0 | 4.79 | 89.33 | 0.0 | -0.48 | -6.67 | 0.0 | 3.42 | 187.39 | 0.0 | 0.00 | 0 | 0.0 |
