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) | 3.8 | -15.93 | 4.9 | 32.43 | 0 | 0 | 0 | 0 | 44.9 | 3.34 | 1.98 | 8.2 | 3.19 | -29.74 | 7.10 | -32.0 | 13.43 | 50.9 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 6.45 | 1.57 | 2.09 | 9.42 | 0 | 0 | 4.46 | 13.49 | 6.55 | 12.35 | 7.01 | 70.98 | 11.47 | 42.84 | 0.00 | 0 |
| 2022 (9) | 4.52 | 6.6 | 3.7 | -31.48 | 0 | 0 | 0 | 0 | 43.45 | 3.72 | 1.83 | 695.65 | 4.54 | -8.84 | 10.45 | -12.11 | 8.9 | -6.71 | 0 | 0 | 0 | 0 | 0.03 | 200.0 | 6.35 | 0.0 | 1.91 | 1.06 | 0 | 0 | 3.93 | 44.49 | 5.83 | 26.46 | 4.1 | -52.21 | 8.03 | -28.94 | 0.00 | 0 |
| 2021 (8) | 4.24 | -18.46 | 5.4 | 157.14 | 0 | 0 | 0 | 0 | 41.89 | -4.14 | 0.23 | -68.49 | 4.98 | 12.93 | 11.89 | 17.8 | 9.54 | 38.06 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 6.35 | 0.0 | 1.89 | 4.42 | 0 | 0 | 2.72 | -15.0 | 4.61 | -7.98 | 8.58 | 137.02 | 11.3 | 65.69 | 0.00 | 0 |
| 2020 (7) | 5.2 | 30.0 | 2.1 | -12.5 | 0 | 0 | 0 | 0 | 43.7 | 13.65 | 0.73 | -23.16 | 4.41 | -15.68 | 10.09 | -25.81 | 6.91 | -13.19 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 6.35 | 0.0 | 1.81 | 5.23 | 0 | 0 | 3.2 | -3.9 | 5.01 | -0.79 | 3.62 | -2.16 | 6.82 | -2.99 | 0.00 | 0 |
| 2019 (6) | 4.0 | 2.04 | 2.4 | 26.32 | 0 | 0 | 0 | 0 | 38.45 | -14.48 | 0.95 | 11.76 | 5.23 | -9.83 | 13.60 | 5.44 | 7.96 | 33.11 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 6.35 | -1.4 | 1.72 | 5.52 | 0 | 0 | 3.33 | 3.1 | 5.05 | 3.91 | 3.7 | 120.24 | 7.03 | 43.18 | 0.00 | 0 |
| 2018 (5) | 3.92 | 57.43 | 1.9 | -77.08 | 0 | 0 | 0 | 0 | 44.96 | 4.88 | 0.85 | 400.0 | 5.8 | -20.33 | 12.90 | -24.03 | 5.98 | -47.08 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 6.44 | -0.62 | 1.63 | 0.62 | 0 | 0 | 3.23 | 6.95 | 4.86 | 4.74 | 1.68 | 42.37 | 4.91 | 16.9 | 0.00 | 0 |
| 2017 (4) | 2.49 | -26.76 | 8.29 | 418.13 | 0 | 0 | 0 | 0 | 42.87 | 1.3 | 0.17 | -87.12 | 7.28 | 50.72 | 16.98 | 48.79 | 11.3 | 84.04 | 0 | 0 | 0 | 0 | 0.01 | -75.0 | 6.48 | 0.0 | 1.62 | 9.46 | 0 | 0 | 3.02 | -26.7 | 4.64 | -17.29 | 1.18 | -31.4 | 4.2 | -28.08 | 0.00 | 0 |
| 2016 (3) | 3.4 | -36.45 | 1.6 | -33.05 | 0 | 0 | 0 | 0 | 42.32 | -22.58 | 1.32 | 158.82 | 4.83 | -19.1 | 11.41 | 4.5 | 6.14 | 20.16 | 0 | 0 | 0 | 0 | 0.04 | -55.56 | 6.48 | -0.46 | 1.48 | 3.5 | 0 | 0 | 4.12 | 14.44 | 5.61 | 11.53 | 1.72 | 26.47 | 5.84 | 17.74 | 0.00 | 0 |
| 2015 (2) | 5.35 | 38.6 | 2.39 | -62.36 | 0 | 0 | 0 | 0 | 54.66 | -24.7 | 0.51 | -59.52 | 5.97 | -14.35 | 10.92 | 13.75 | 5.11 | -51.93 | 0 | 0 | 0 | 0 | 0.09 | 28.57 | 6.51 | -0.15 | 1.43 | 9.16 | 0 | 0 | 3.6 | -14.08 | 5.03 | -8.55 | 1.36 | 67.9 | 4.96 | -0.8 | 0.00 | 0 |
| 2014 (1) | 3.86 | -34.69 | 6.35 | 63.24 | 0 | 0 | 0 | 0 | 72.59 | -4.87 | 1.26 | -53.16 | 6.97 | -13.2 | 9.60 | -8.75 | 10.63 | 38.41 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 6.52 | 8.31 | 1.31 | 25.96 | 0 | 0 | 4.19 | -20.34 | 5.5 | -13.25 | 0.81 | 350.0 | 5.0 | -8.09 | 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) | 4.82 | -6.77 | 55.48 | 2.3 | -54.9 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.91 | -4.44 | -12.15 | 0.32 | 540.0 | -68.32 | 2.42 | -12.0 | -39.5 | 5.52 | -9.25 | -37.19 | 10.39 | -7.73 | -9.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 6.44 | -0.16 | 1.42 | 2.29 | 0.0 | 9.57 | 0 | 0 | 0 | 4.23 | 8.18 | 10.44 | 6.52 | 5.16 | 10.14 | 5.57 | -14.04 | -23.38 | 9.8 | -5.68 | -11.71 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.17 | 26.72 | 38.98 | 5.1 | -12.07 | 15.91 | 0 | 0 | 0 | 0 | 0 | 0 | 10.37 | -12.34 | -3.71 | 0.05 | -94.38 | -50.0 | 2.75 | -27.82 | -39.02 | 6.08 | -27.18 | -38.84 | 11.26 | -18.41 | 24.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 6.45 | 0.0 | 1.57 | 2.29 | 9.57 | 9.57 | 0 | 0 | 0 | 3.91 | -3.69 | 38.65 | 6.2 | 0.65 | 26.27 | 6.48 | -13.48 | 10.2 | 10.39 | -10.04 | 19.43 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.08 | 7.37 | 20.71 | 5.8 | 18.37 | 56.76 | 0 | 0 | 0 | 0 | 0 | 0 | 11.83 | 0.94 | 6.29 | 0.89 | 43.55 | 270.83 | 3.81 | 19.44 | -17.17 | 8.36 | 17.6 | -20.57 | 13.8 | 2.76 | 41.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 6.45 | 0.0 | 1.57 | 2.09 | 0.0 | 9.42 | 0 | 0 | 0 | 4.06 | -8.97 | 40.0 | 6.16 | -5.95 | 28.07 | 7.49 | 6.85 | 25.25 | 11.55 | 0.7 | 30.07 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.8 | 22.58 | -15.93 | 4.9 | 6.52 | 32.43 | 0 | 0 | 0 | 0 | 0 | 0 | 11.72 | 3.9 | -4.87 | 0.62 | -38.61 | 58.97 | 3.19 | -20.25 | -29.74 | 7.10 | -19.18 | -32.0 | 13.43 | 17.6 | 50.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | 6.45 | 1.57 | 1.57 | 2.09 | 0.0 | 9.42 | 0 | 0 | 0 | 4.46 | 16.45 | 13.49 | 6.55 | 10.64 | 12.35 | 7.01 | -3.58 | 70.98 | 11.47 | 3.33 | 42.84 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.1 | -16.67 | -26.54 | 4.6 | 4.55 | 6.98 | 0 | 0 | 0 | 0 | 0 | 0 | 11.28 | 4.74 | 1.44 | 1.01 | 910.0 | -26.81 | 4.0 | -11.31 | -23.52 | 8.79 | -11.62 | -27.96 | 11.42 | 25.77 | 26.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 6.35 | 0.0 | 0.0 | 2.09 | 0.0 | 9.42 | 0 | 0 | 0 | 3.83 | 35.82 | 9.12 | 5.92 | 20.57 | 9.43 | 7.27 | 23.64 | 98.63 | 11.1 | 27.59 | 54.81 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.72 | 10.06 | 9.73 | 4.4 | 18.92 | -10.2 | 0 | 0 | 0 | 0 | 0 | 0 | 10.77 | -3.23 | 17.58 | 0.1 | -58.33 | 190.91 | 4.51 | -1.96 | 13.32 | 9.95 | -5.44 | 3.34 | 9.08 | -6.68 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 6.35 | 0.0 | 0.0 | 2.09 | 9.42 | 9.42 | 0 | 0 | 0 | 2.82 | -2.76 | 33.02 | 4.91 | 2.08 | 21.84 | 5.88 | -1.67 | 22.76 | 8.7 | -2.03 | 25.9 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.38 | -25.22 | -19.71 | 3.7 | 0.0 | -35.09 | 0 | 0 | 0 | 0 | 0 | 0 | 11.13 | -9.66 | 2.58 | 0.24 | -38.46 | 50.0 | 4.6 | 1.32 | 6.98 | 10.52 | 0.67 | 4.55 | 9.73 | 9.33 | -12.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 100.0 | 6.35 | 0.0 | 0.0 | 1.91 | 0.0 | 1.06 | 0 | 0 | 0 | 2.9 | -26.21 | 28.89 | 4.81 | -17.5 | 16.18 | 5.98 | 45.85 | -21.83 | 8.88 | 10.59 | -10.3 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.52 | 7.11 | 6.6 | 3.7 | -13.95 | -31.48 | 0 | 0 | 0 | 0 | 0 | 0 | 12.32 | 10.79 | 5.03 | 0.39 | -71.74 | 533.33 | 4.54 | -13.19 | -8.84 | 10.45 | -14.37 | -12.11 | 8.9 | -1.55 | -6.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 200.0 | 200.0 | 6.35 | 0.0 | 0.0 | 1.91 | 0.0 | 1.06 | 0 | 0 | 0 | 3.93 | 11.97 | 44.49 | 5.83 | 7.76 | 26.46 | 4.1 | 12.02 | -52.21 | 8.03 | 11.99 | -28.94 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.22 | 24.48 | -8.26 | 4.3 | -12.24 | -20.37 | 0 | 0 | 0 | 0 | 0 | 0 | 11.12 | 21.4 | 15.71 | 1.38 | 1354.55 | 1154.55 | 5.23 | 31.41 | 29.78 | 12.20 | 26.78 | 28.63 | 9.04 | -0.44 | -7.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 1.91 | 0.0 | 1.06 | 0 | 0 | 0 | 3.51 | 65.57 | 25.36 | 5.41 | 34.24 | 15.35 | 3.66 | -23.59 | -40.97 | 7.17 | 3.76 | -20.33 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.39 | -19.48 | -15.67 | 4.9 | -14.04 | -12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 9.16 | -15.58 | -13.18 | -0.11 | -168.75 | -283.33 | 3.98 | -7.44 | -7.87 | 9.63 | -4.33 | -0.76 | 9.08 | -17.98 | -27.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 1.91 | 1.06 | 5.52 | 0 | 0 | 0 | 2.12 | -5.78 | -23.47 | 4.03 | -2.66 | -12.01 | 4.79 | -37.39 | -42.77 | 6.91 | -30.2 | -37.97 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.21 | -0.71 | 53.09 | 5.7 | 5.56 | 171.43 | 0 | 0 | 0 | 0 | 0 | 0 | 10.85 | -7.5 | 8.5 | 0.16 | 277.78 | 14.29 | 4.3 | -13.65 | 7.23 | 10.06 | -15.37 | 8.36 | 11.07 | 16.04 | 10.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 1.89 | 0.0 | 4.42 | 0 | 0 | 0 | 2.25 | -17.28 | -16.67 | 4.14 | -10.2 | -8.2 | 7.65 | -10.84 | 26.66 | 9.9 | -12.39 | 13.27 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.24 | -7.83 | -18.46 | 5.4 | 0.0 | 157.14 | 0 | 0 | 0 | 0 | 0 | 0 | 11.73 | 22.06 | -4.79 | -0.09 | -181.82 | -134.62 | 4.98 | 23.57 | 12.93 | 11.89 | 25.31 | 17.8 | 9.54 | -2.45 | 38.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 6.35 | 0.0 | 0.0 | 1.89 | 0.0 | 4.42 | 0 | 0 | 0 | 2.72 | -2.86 | -15.0 | 4.61 | -1.71 | -7.98 | 8.58 | 38.39 | 137.02 | 11.3 | 25.56 | 65.69 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.6 | 14.43 | -6.12 | 5.4 | -3.57 | 107.69 | 0 | 0 | 0 | 0 | 0 | 0 | 9.61 | -8.91 | -17.65 | 0.11 | 83.33 | -69.44 | 4.03 | -6.71 | -4.73 | 9.49 | -2.19 | -5.58 | 9.78 | -21.51 | 18.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 1.89 | 4.42 | 4.42 | 0 | 0 | 0 | 2.8 | 1.08 | -5.08 | 4.69 | 2.4 | -1.47 | 6.2 | -25.93 | 135.74 | 9.0 | -19.21 | 61.29 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.02 | 46.18 | -45.68 | 5.6 | 166.67 | 12.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.55 | 5.5 | 14.67 | 0.06 | -57.14 | 112.0 | 4.32 | 7.73 | 7.46 | 9.70 | 4.47 | 0 | 12.46 | 24.1 | 85.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0 | 0 | 0 | 2.77 | 2.59 | 7.36 | 4.58 | 1.55 | 4.09 | 8.37 | 38.58 | 147.63 | 11.14 | 27.46 | 86.91 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.75 | -47.12 | -54.99 | 2.1 | 0.0 | -46.15 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | -18.83 | -4.85 | 0.14 | -46.15 | -76.67 | 4.01 | -9.07 | -17.15 | 9.28 | -8.0 | 0 | 10.04 | 45.3 | 24.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 6.35 | 0.0 | 0.0 | 1.81 | 0.0 | 5.23 | 0 | 0 | 0 | 2.7 | -15.62 | -15.09 | 4.51 | -9.98 | -7.77 | 6.04 | 66.85 | 169.64 | 8.74 | 28.15 | 61.25 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.2 | 6.12 | 30.0 | 2.1 | -19.23 | -12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 12.32 | 5.57 | 14.93 | 0.26 | -27.78 | 116.67 | 4.41 | 4.26 | -15.68 | 10.09 | 0.44 | 0 | 6.91 | -16.04 | -13.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 6.35 | 0.0 | 0.0 | 1.81 | 0.0 | 5.23 | 0 | 0 | 0 | 3.2 | 8.47 | -3.9 | 5.01 | 5.25 | -0.79 | 3.62 | 37.64 | -2.16 | 6.82 | 22.22 | -2.99 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.9 | -33.78 | 0.0 | 2.6 | -48.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.67 | 26.85 | 0.0 | 0.36 | 172.0 | 0.0 | 4.23 | 5.22 | 0.0 | 10.05 | 0 | 0.0 | 8.23 | 22.84 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 6.35 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.95 | 14.34 | 0.0 | 4.76 | 8.18 | 0.0 | 2.63 | -22.19 | 0.0 | 5.58 | -6.38 | 0.0 | 0.00 | 0 | 0.0 |
