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) | 3.21 | 58.13 | 6.8 | -24.02 | 31.53 | 38.9 | 0 | 0 | 34.01 | 933.74 | 2.64 | 2300.0 | 0.74 | -35.65 | 2.18 | -93.78 | 87.58 | -4.19 | 0.2 | -4.76 | 14.13 | -47.74 | 0 | 0 | 11.81 | 0.0 | 1.38 | 0.73 | 0 | 0 | 5.74 | 26.71 | 7.12 | 20.68 | 0.17 | 0.0 | 5.91 | 25.74 | 0.00 | 0 |
| 2022 (9) | 2.03 | -42.17 | 8.95 | 103.41 | 22.7 | 327.5 | 0 | 0 | 3.29 | -77.96 | 0.11 | -94.69 | 1.15 | 858.33 | 34.95 | 4248.91 | 91.41 | 39.54 | 0.21 | 0.0 | 27.04 | 2.7 | 0 | 0 | 11.81 | 0.0 | 1.37 | 18.1 | 0 | 0 | 4.53 | -26.46 | 5.9 | -19.4 | 0.17 | 0.0 | 4.7 | -25.75 | 0.00 | 0 |
| 2021 (8) | 3.51 | 170.0 | 4.4 | 37.5 | 5.31 | -55.9 | 0 | 0 | 14.93 | -9.24 | 2.07 | 46.81 | 0.12 | -98.31 | 0.80 | -98.14 | 65.51 | 15.09 | 0.21 | 0 | 26.33 | 42.79 | 0 | 0 | 11.81 | 0.0 | 1.16 | 13.73 | 0 | 0 | 6.16 | 9.03 | 7.32 | 9.75 | 0.17 | 0.0 | 6.33 | 8.76 | 0.00 | 0 |
| 2020 (7) | 1.3 | -39.53 | 3.2 | -50.77 | 12.04 | 160.61 | 0 | 0 | 16.45 | 8.94 | 1.41 | -11.32 | 7.12 | 20.47 | 43.28 | 10.59 | 56.92 | 0.69 | 0 | 0 | 18.44 | -17.24 | 0.01 | 0.0 | 11.81 | 0.0 | 1.02 | 18.6 | 0 | 0 | 5.65 | -2.75 | 6.67 | -0.15 | 0.17 | 0.0 | 5.82 | -2.68 | 0.00 | 0 |
| 2019 (6) | 2.15 | -61.47 | 6.5 | 0 | 4.62 | 1343.75 | 0 | 0 | 15.1 | -17.31 | 1.59 | -61.69 | 5.91 | 2855.0 | 39.14 | 3473.4 | 56.53 | 53.7 | 0 | 0 | 22.28 | 83.37 | 0.01 | 0.0 | 11.81 | 0.0 | 0.86 | 91.11 | 0 | 0 | 5.81 | -9.36 | 6.68 | -2.62 | 0.17 | 0.0 | 5.98 | -9.12 | 0.00 | 0 |
| 2018 (5) | 5.58 | 97.17 | 0 | 0 | 0.32 | -84.69 | 0 | 0 | 18.26 | -56.69 | 4.15 | -51.46 | 0.2 | -16.67 | 1.10 | 92.41 | 36.78 | 55.91 | 0 | 0 | 12.15 | 0 | 0.01 | 0 | 11.81 | 0.0 | 0.45 | 0 | 0 | 0 | 6.41 | 43.08 | 6.86 | 53.12 | 0.17 | 0 | 6.58 | 46.88 | 0.00 | 0 |
| 2017 (4) | 2.83 | 174.76 | 0 | 0 | 2.09 | -91.54 | 0 | 0 | 42.16 | 2154.55 | 8.55 | 0 | 0.24 | -56.36 | 0.57 | -98.06 | 23.59 | -43.14 | 0 | 0 | 0 | 0 | 0 | 0 | 11.81 | 0.0 | 0 | 0 | 0 | 0 | 4.48 | 0 | 4.48 | 0 | 0 | 0 | 4.48 | 0 | 0.00 | 0 |
| 2016 (3) | 1.03 | 110.2 | 0 | 0 | 24.69 | 20.32 | 0 | 0 | 1.87 | -78.38 | -0.03 | 0 | 0.55 | -79.01 | 29.41 | -2.9 | 41.49 | 17.64 | 0 | 0 | 0 | 0 | 0 | 0 | 11.81 | 0.0 | 0 | 0 | 0 | 0 | -4.07 | 0 | -4.07 | 0 | 0 | 0 | -4.07 | 0 | 0.00 | 0 |
| 2015 (2) | 0.49 | -18.33 | 2.99 | -6.85 | 20.52 | 33.25 | 0 | 0 | 8.65 | 219.19 | 1.83 | 281.25 | 2.62 | 18.55 | 30.29 | -62.86 | 35.27 | 23.06 | 0 | 0 | 0 | 0 | 0 | 0 | 11.81 | 0.0 | 0 | 0 | 0 | 0 | -4.04 | 0 | -4.04 | 0 | 0 | 0 | -4.04 | 0 | 0.00 | 0 |
| 2014 (1) | 0.6 | 3.45 | 3.21 | -85.48 | 15.4 | 0 | 0 | 0 | 2.71 | -47.17 | 0.48 | -74.74 | 2.21 | -29.17 | 81.55 | 34.09 | 28.66 | 15.38 | 0 | 0 | 2.11 | 0 | 0 | 0 | 11.81 | -14.48 | 0 | 0 | 0 | 0 | -5.87 | 0 | -5.87 | 0 | 0 | 0 | -5.87 | 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) | 5.25 | -19.35 | 20.69 | 0 | -100.0 | -100.0 | 22.75 | -5.05 | -4.65 | 0 | 0 | 0 | 17.05 | -40.92 | 93.31 | 3.9 | 54.15 | 766.67 | 1.38 | -5.48 | 76.92 | 1.90 | -16.19 | -73.97 | 69.43 | -7.32 | -31.23 | 0 | -100.0 | -100.0 | 11.97 | -24.72 | -62.88 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.65 | 0.0 | 19.57 | 0 | 0 | 0 | 10.69 | 57.44 | 241.53 | 12.33 | 46.26 | 173.39 | 0.17 | 0.0 | 0.0 | 10.86 | 56.03 | 229.09 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.51 | 285.21 | 232.14 | 3.55 | -58.72 | -68.86 | 23.96 | -26.23 | -21.0 | 0 | 0 | 0 | 28.86 | 1280.86 | 5345.28 | 2.53 | 716.13 | 2911.11 | 1.46 | 26.96 | 421.43 | 2.27 | -28.88 | -84.78 | 74.91 | -20.26 | -26.71 | 0.11 | 0.0 | -47.62 | 15.9 | 9.2 | -42.06 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.65 | 19.57 | 19.57 | 0 | 0 | 0 | 6.79 | 12.23 | 154.31 | 8.43 | 13.31 | 108.15 | 0.17 | 0.0 | 0.0 | 6.96 | 11.9 | 145.07 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.69 | -47.35 | -12.44 | 8.6 | 26.47 | 0.58 | 32.48 | 3.01 | 14.17 | 0 | 0 | 0 | 2.09 | -91.52 | 0 | 0.31 | -88.17 | 193.94 | 1.15 | 55.41 | 1542.86 | 3.19 | 46.41 | -26.26 | 93.94 | 7.26 | -1.24 | 0.11 | -45.0 | -47.62 | 14.56 | 3.04 | -42.02 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.38 | 0.0 | 0.73 | 0 | 0 | 0 | 6.05 | 5.4 | 44.39 | 7.44 | 4.49 | 33.81 | 0.17 | 0.0 | 0.0 | 6.22 | 5.25 | 42.66 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.21 | -26.21 | 58.13 | 6.8 | -45.82 | -24.02 | 31.53 | 32.15 | 38.9 | 0 | 0 | 0 | 24.65 | 179.48 | 1739.55 | 2.62 | 482.22 | 1039.13 | 0.74 | -5.13 | -35.65 | 2.18 | -70.17 | -93.75 | 87.58 | -13.25 | -4.19 | 0.2 | -4.76 | -4.76 | 14.13 | -56.19 | -47.74 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.38 | 0.0 | 0.73 | 0 | 0 | 0 | 5.74 | 83.39 | 26.71 | 7.12 | 57.87 | 20.68 | 0.17 | 0.0 | 0.0 | 5.91 | 79.09 | 25.74 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.35 | 121.94 | 335.0 | 12.55 | 10.09 | 114.53 | 23.86 | -21.33 | 296.35 | 0 | 0 | 0 | 8.82 | 1564.15 | 88100.0 | 0.45 | 600.0 | 336.84 | 0.78 | 178.57 | 1850.0 | 7.30 | -51.01 | 2181.99 | 100.96 | -1.22 | 21.17 | 0.21 | 0.0 | 0.0 | 32.25 | 17.53 | -16.1 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.38 | 0.0 | 0.73 | 0 | 0 | 0 | 3.13 | 17.23 | -27.21 | 4.51 | 11.36 | -20.46 | 0.17 | 0.0 | 0.0 | 3.3 | 16.2 | -26.17 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.96 | 1.55 | -2.49 | 11.4 | 33.33 | 280.0 | 30.33 | 6.61 | 471.19 | 0 | 0 | 0 | 0.53 | 0 | 96.3 | -0.09 | 72.73 | -50.0 | 0.28 | 300.0 | 250.0 | 14.89 | 244.68 | 2228.99 | 102.21 | 7.45 | 37.08 | 0.21 | 0.0 | 0.0 | 27.44 | 9.28 | -21.4 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.38 | 0.73 | 0.73 | 0 | 0 | 0 | 2.67 | -36.28 | -40.53 | 4.05 | -27.16 | -30.89 | 0.17 | 0.0 | 0.0 | 2.84 | -34.86 | -39.06 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.93 | -4.93 | -17.87 | 8.55 | -4.47 | 94.32 | 28.45 | 25.33 | 435.78 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.33 | -243.48 | -335.71 | 0.07 | -93.91 | -85.11 | 4.32 | -87.6 | 19.24 | 95.12 | 4.06 | 33.56 | 0.21 | 0.0 | 0.0 | 25.11 | -7.14 | -18.18 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.37 | 0.0 | 18.1 | 0 | 0 | 0 | 4.19 | -7.51 | -33.39 | 5.56 | -5.76 | -25.47 | 0.17 | 0.0 | 0.0 | 4.36 | -7.23 | -32.51 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.03 | 103.0 | -42.17 | 8.95 | 52.99 | 103.41 | 22.7 | 277.08 | 327.5 | 0 | 0 | 0 | 1.34 | 13300.0 | -87.3 | 0.23 | 221.05 | -85.8 | 1.15 | 2775.0 | 858.33 | 34.85 | 10798.86 | 4235.73 | 91.41 | 9.71 | 39.54 | 0.21 | 0.0 | 0.0 | 27.04 | -29.66 | 2.7 | 0 | 0 | 0 | 11.81 | 0.0 | 0.0 | 1.37 | 0.0 | 18.1 | 0 | 0 | 0 | 4.53 | 5.35 | -26.46 | 5.9 | 4.06 | -19.4 | 0.17 | 0.0 | 0.0 | 4.7 | 5.15 | -25.75 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.0 | -50.25 | -45.65 | 5.85 | 95.0 | 95.0 | 6.02 | 13.37 | -51.88 | 0 | 0 | 0 | 0.01 | -96.3 | 0.0 | -0.19 | -216.67 | -26.67 | 0.04 | -50.0 | -55.56 | 0.32 | -50.0 | -48.45 | 83.32 | 11.75 | 23.38 | 0.21 | 0.0 | 0.0 | 38.44 | 10.11 | 70.09 | 0 | 0 | -100.0 | 11.81 | 0.0 | 0.0 | 1.37 | 0.0 | 18.1 | 0 | 0 | 0 | 4.3 | -4.23 | -5.08 | 5.67 | -3.24 | -0.53 | 0.17 | 0.0 | 0.0 | 4.47 | -4.08 | -4.89 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.01 | -14.47 | 62.1 | 3.0 | -31.82 | -15.49 | 5.31 | 0.0 | -69.36 | 0 | 0 | 0 | 0.27 | -83.93 | -63.01 | -0.06 | -142.86 | -166.67 | 0.08 | -82.98 | -63.64 | 0.64 | -82.35 | -52.77 | 74.56 | 4.69 | 17.4 | 0.21 | 0.0 | 0.0 | 34.91 | 13.75 | 125.81 | 0 | 0 | -100.0 | 11.81 | 0.0 | 0.0 | 1.37 | 18.1 | 34.31 | 0 | 0 | 0 | 4.49 | -28.62 | -28.04 | 5.86 | -21.45 | -19.28 | 0.17 | 0.0 | 0.0 | 4.66 | -27.86 | -27.3 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.35 | -33.05 | 59.86 | 4.4 | 0.0 | 72.55 | 5.31 | 0.0 | -55.9 | 0 | 0 | 0 | 1.68 | -84.08 | -53.85 | 0.14 | -91.36 | -72.0 | 0.47 | 291.67 | -61.48 | 3.62 | 350.85 | -51.08 | 71.22 | 8.72 | 26.86 | 0.21 | 0.0 | 0.0 | 30.69 | 16.56 | 66.43 | 0 | 0 | -100.0 | 11.81 | 0.0 | 0.0 | 1.16 | 0.0 | 13.73 | 0 | 0 | 0 | 6.29 | 2.11 | 2.28 | 7.46 | 1.91 | 4.04 | 0.17 | 0.0 | 0.0 | 6.46 | 2.05 | 2.22 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.51 | 90.76 | 170.0 | 4.4 | 46.67 | 37.5 | 5.31 | -57.55 | -55.9 | 0 | 0 | 0 | 10.55 | 105400.0 | 4.15 | 1.62 | 1180.0 | 26.56 | 0.12 | 33.33 | -98.31 | 0.80 | 29.58 | -98.14 | 65.51 | -2.99 | 15.09 | 0.21 | 0.0 | 0 | 26.33 | 16.5 | 42.79 | 0 | -100.0 | -100.0 | 11.81 | 0.0 | 0.0 | 1.16 | 0.0 | 13.73 | 0 | 0 | 0 | 6.16 | 35.98 | 9.03 | 7.32 | 28.42 | 9.75 | 0.17 | 0.0 | 0.0 | 6.33 | 34.68 | 8.76 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.84 | 48.39 | -8.0 | 3.0 | -15.49 | -6.25 | 12.51 | -27.81 | 33.09 | 0 | 0 | 0 | 0.01 | -98.63 | -99.43 | -0.15 | -266.67 | -475.0 | 0.09 | -59.09 | -65.38 | 0.62 | -54.19 | -57.61 | 67.53 | 6.33 | 14.44 | 0.21 | 0.0 | 0 | 22.6 | 46.18 | 22.83 | 0.01 | 0.0 | 0.0 | 11.81 | 0.0 | 0.0 | 1.16 | 13.73 | 13.73 | 0 | 0 | 0 | 4.53 | -27.4 | 3.66 | 5.7 | -21.49 | 5.75 | 0.17 | 0.0 | 0.0 | 4.7 | -26.68 | 3.52 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.24 | -15.65 | -66.67 | 3.55 | 39.22 | 0 | 17.33 | 43.94 | 172.91 | 0 | 0 | 0 | 0.73 | -79.95 | -23.16 | 0.09 | -82.0 | 140.91 | 0.22 | -81.97 | -24.14 | 1.35 | -81.72 | 0 | 63.51 | 13.13 | 10.49 | 0.21 | 0.0 | 0 | 15.46 | -16.16 | -26.24 | 0.01 | 0.0 | 0.0 | 11.81 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0 | 0 | 0 | 6.24 | 1.46 | 44.11 | 7.26 | 1.26 | 35.7 | 0.17 | 0.0 | 0.0 | 6.41 | 1.42 | 42.44 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.47 | 13.08 | -68.66 | 2.55 | -20.31 | -43.33 | 12.04 | 0.0 | 163.46 | 0 | 0 | 0 | 3.64 | -64.07 | 0.55 | 0.5 | -60.94 | 61.29 | 1.22 | -82.87 | 41.86 | 7.41 | -82.89 | 0 | 56.14 | -1.37 | 0.7 | 0.21 | 0 | 0 | 18.44 | 0.0 | -17.24 | 0.01 | 0.0 | 0.0 | 11.81 | 0.0 | 0.0 | 1.02 | 0.0 | 18.6 | 0 | 0 | 0 | 6.15 | 8.85 | 0.33 | 7.17 | 7.5 | 2.58 | 0.17 | 0.0 | 0.0 | 6.32 | 8.59 | 0.32 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.3 | -35.0 | -39.53 | 3.2 | 0.0 | -50.77 | 12.04 | 28.09 | 160.61 | 0 | 0 | 0 | 10.13 | 478.86 | -11.53 | 1.28 | 3100.0 | -12.33 | 7.12 | 2638.46 | 20.47 | 43.28 | 2858.2 | 0 | 56.92 | -3.54 | 0.69 | 0 | 0 | 0 | 18.44 | 0.22 | -17.24 | 0.01 | 0.0 | 0.0 | 11.81 | 0.0 | 0.0 | 1.02 | 0.0 | 18.6 | 0 | 0 | 0 | 5.65 | 29.29 | -2.75 | 6.67 | 23.75 | -0.15 | 0.17 | 0.0 | 0.0 | 5.82 | 28.19 | -2.68 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.0 | -46.24 | 0.0 | 3.2 | 0 | 0.0 | 9.4 | 48.03 | 0.0 | 0 | 0 | 0.0 | 1.75 | 84.21 | 0.0 | 0.04 | 118.18 | 0.0 | 0.26 | -10.34 | 0.0 | 1.46 | 0 | 0.0 | 59.01 | 2.66 | 0.0 | 0 | 0 | 0.0 | 18.4 | -12.21 | 0.0 | 0.01 | 0.0 | 0.0 | 11.81 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.37 | 0.92 | 0.0 | 5.39 | 0.75 | 0.0 | 0.17 | 0.0 | 0.0 | 4.54 | 0.89 | 0.0 | 0.00 | 0 | 0.0 |
