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) | 18.32 | 278.51 | 0 | 0 | 0 | 0 | 0 | 0 | 29.56 | 124.11 | 4.42 | 63.1 | 3.0 | 18.11 | 10.15 | -47.3 | 5.6 | 19.91 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 14.08 | 6.34 | 0.11 | 0 | 0.2 | 0 | 5.12 | 369.72 | 5.43 | 398.17 | -0.15 | 0 | 4.97 | 458.43 | 0.00 | 0 |
| 2022 (9) | 4.84 | 31.17 | 0.53 | -39.77 | 0 | 0 | 0 | 0 | 13.19 | 52.31 | 2.71 | 0 | 2.54 | 92.42 | 19.26 | 26.34 | 4.67 | 61.03 | 0 | 0 | 2.2 | -31.25 | 0.01 | 0.0 | 13.24 | -0.08 | 0 | 0 | 0 | 0 | 1.09 | 0 | 1.09 | 0 | -0.2 | 0 | 0.89 | 0 | 0.00 | 0 |
| 2021 (8) | 3.69 | 26.37 | 0.88 | -62.55 | 0 | 0 | 0 | 0 | 8.66 | -25.79 | -2.85 | 0 | 1.32 | -8.33 | 15.24 | 23.53 | 2.9 | -6.75 | 0 | 0 | 3.2 | 0.0 | 0.01 | 0.0 | 13.25 | 10.32 | 0 | 0 | 0 | 0 | -2.85 | 0 | -2.85 | 0 | 1.68 | -12.04 | -1.17 | 0 | 0.00 | 0 |
| 2020 (7) | 2.92 | -46.42 | 2.35 | 80.77 | 0.12 | -98.04 | 0 | 0 | 11.67 | -1.93 | -0.88 | 0 | 1.44 | -16.28 | 12.34 | -14.63 | 3.11 | 0.32 | 0 | 0 | 3.2 | 0 | 0.01 | 0.0 | 12.01 | -0.08 | 0 | 0 | 0 | 0 | -0.87 | 0 | -0.87 | 0 | 1.91 | 0 | 1.04 | 0 | 0.00 | 0 |
| 2019 (6) | 5.45 | 50.55 | 1.3 | -35.0 | 6.12 | 1700.0 | 0 | 0 | 11.9 | -21.97 | -2.08 | 0 | 1.72 | -25.86 | 14.45 | -4.99 | 3.1 | -6.06 | 0.78 | 95.0 | 0 | 0 | 0.01 | -75.0 | 12.02 | 16.81 | 0 | 0 | 0 | 0 | -2.06 | 0 | -2.06 | 0 | -0.45 | 0 | -2.51 | 0 | 0.00 | 0 |
| 2018 (5) | 3.62 | 19.87 | 2.0 | -67.74 | 0.34 | -88.44 | 0 | 0 | 15.25 | -8.52 | -6.95 | 0 | 2.32 | -39.11 | 15.21 | -33.44 | 3.3 | -55.7 | 0.4 | 0 | 6.06 | 204.52 | 0.04 | -33.33 | 10.29 | 13.08 | 0 | 0 | 0 | 0 | -6.92 | 0 | -6.92 | 0 | -0.05 | 0 | -6.97 | 0 | 0.00 | 0 |
| 2017 (4) | 3.02 | -43.97 | 6.2 | 74.16 | 2.94 | -61.92 | 0 | 0 | 16.67 | -33.8 | -6.59 | 0 | 3.81 | -6.39 | 22.86 | 41.4 | 7.45 | -4.97 | 0 | 0 | 1.99 | -20.4 | 0.06 | -62.5 | 9.1 | 23.14 | 1.21 | 0.0 | 0 | 0 | -3.41 | 0 | -2.2 | 0 | -0.04 | 0 | -3.45 | 0 | 0.00 | 0 |
| 2016 (3) | 5.39 | -12.07 | 3.56 | 1518.18 | 7.72 | 0 | 0 | 0 | 25.18 | -39.78 | -1.15 | 0 | 4.07 | -69.17 | 16.16 | -48.8 | 7.84 | 26.25 | 0 | 0 | 2.5 | -67.02 | 0.16 | -36.0 | 7.39 | -0.67 | 1.21 | 80.6 | 0 | 0 | 3.14 | -57.34 | 4.35 | -45.83 | -0.11 | 0 | 3.03 | -57.98 | 0.00 | 0 |
| 2015 (2) | 6.13 | 538.54 | 0.22 | -94.24 | 0 | 0 | 0 | 0 | 41.81 | 38.67 | 5.42 | 149.77 | 13.2 | 51.72 | 31.57 | 9.41 | 6.21 | -2.05 | 0 | 0 | 7.58 | 321.11 | 0.25 | -28.57 | 7.44 | 10.55 | 0.67 | 48.89 | 0 | 0 | 7.36 | 110.29 | 8.03 | 103.29 | -0.15 | 0 | 7.21 | 108.38 | 0.00 | 0 |
| 2014 (1) | 0.96 | -26.15 | 3.82 | -39.65 | 0 | 0 | 0 | 0 | 30.15 | 40.17 | 2.17 | 76.42 | 8.7 | 34.47 | 28.86 | -4.07 | 6.34 | 41.83 | 0 | 0 | 1.8 | 0 | 0.35 | 1650.0 | 6.73 | 10.69 | 0.45 | 36.36 | 0 | 0 | 3.5 | 47.68 | 3.95 | 46.3 | -0.04 | 0 | 3.46 | 48.5 | 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) | 22.73 | 7.32 | 187.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.46 | 18.1 | 7.5 | 1.38 | -0.72 | -16.36 | 3.64 | 16.29 | 56.22 | 10.66 | 14.05 | 10.8 | 4.48 | -2.18 | 7.43 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | -50.0 | 0 | 14.08 | 0.0 | 6.42 | 0.55 | 0.0 | 400.0 | 0.15 | 0.0 | -25.0 | 6.53 | 26.8 | 82.4 | 7.23 | 23.59 | 85.86 | -0.59 | -28.26 | -368.18 | 5.94 | 26.65 | 56.32 | 0.00 | 0 | 0 |
| 24Q2 (19) | 21.18 | 28.44 | 316.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.01 | 22.1 | 38.58 | 1.39 | 33.65 | 69.51 | 3.13 | -35.46 | 2.29 | 9.35 | -39.76 | -42.46 | 4.58 | -17.33 | 12.81 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 100.0 | 0 | 14.08 | 0.0 | 6.42 | 0.55 | 400.0 | 400.0 | 0.15 | -25.0 | -25.0 | 5.15 | 24.1 | 166.84 | 5.85 | 31.17 | 161.16 | -0.46 | 44.58 | -258.62 | 4.69 | 41.27 | 111.26 | 0.00 | 0 | 0 |
| 24Q1 (18) | 16.49 | -9.99 | 359.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.56 | -35.18 | 34.7 | 1.04 | -32.9 | 160.0 | 4.85 | 61.67 | 134.3 | 15.52 | 52.93 | 20.07 | 5.54 | -1.07 | 7.57 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0 | 14.08 | 0.0 | 6.42 | 0.11 | 0.0 | 0 | 0.2 | 0.0 | 0 | 4.15 | -18.95 | 176.67 | 4.46 | -17.86 | 197.33 | -0.83 | -453.33 | -515.0 | 3.32 | -33.2 | 95.29 | 0.00 | 0 | 0 |
| 23Q4 (17) | 18.32 | 131.61 | 278.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.12 | 15.0 | 112.16 | 1.55 | -6.06 | 70.33 | 3.0 | 28.76 | 18.11 | 10.15 | 5.46 | -47.36 | 5.6 | 34.29 | 19.91 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.01 | 0 | 0.0 | 14.08 | 6.42 | 6.34 | 0.11 | 0.0 | 0 | 0.2 | 0.0 | 0 | 5.12 | 43.02 | 369.72 | 5.43 | 39.59 | 398.17 | -0.15 | -168.18 | 25.0 | 4.97 | 30.79 | 458.43 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.91 | 55.71 | 113.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.8 | 52.25 | 157.31 | 1.65 | 101.22 | 68.37 | 2.33 | -23.86 | -17.08 | 9.62 | -40.77 | -63.92 | 4.17 | 2.71 | -2.8 | 0 | 0 | 0 | 2.2 | 0.0 | 0.0 | 0 | 0 | -100.0 | 13.23 | 0.0 | -0.08 | 0.11 | 0.0 | 0 | 0.2 | 0.0 | 0 | 3.58 | 85.49 | 2005.88 | 3.89 | 73.66 | 2188.24 | 0.22 | -24.14 | 100.0 | 3.8 | 71.17 | 1257.14 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.08 | 41.5 | 10.92 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.78 | 18.69 | 95.27 | 0.82 | 105.0 | -1.2 | 3.06 | 47.83 | 12.09 | 16.24 | 25.7 | -45.62 | 4.06 | -21.17 | 26.48 | 0 | 0 | 0 | 2.2 | 0.0 | -31.25 | 0 | 0 | -100.0 | 13.23 | 0.0 | -0.08 | 0.11 | 0 | 0 | 0.2 | 0 | 0 | 1.93 | 28.67 | 338.27 | 2.24 | 49.33 | 376.54 | 0.29 | 45.0 | -59.15 | 2.22 | 30.59 | 2320.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.59 | -25.83 | 18.09 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.87 | 2.1 | 139.9 | 0.4 | -56.04 | 2100.0 | 2.07 | -18.5 | 5.08 | 12.92 | -32.95 | -41.89 | 5.15 | 10.28 | 89.34 | 0 | 0 | 0 | 2.2 | 0.0 | -31.25 | 0 | -100.0 | -100.0 | 13.23 | -0.08 | -0.15 | 0 | 0 | 0 | 0 | 0 | 0 | 1.5 | 37.61 | 152.26 | 1.5 | 37.61 | 152.26 | 0.2 | 200.0 | -71.43 | 1.7 | 91.01 | 178.34 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.84 | 30.81 | 31.17 | 0.53 | -55.08 | -39.77 | 0 | 0 | 0 | 0 | 0 | 0 | 4.77 | 39.47 | 123.94 | 0.91 | -7.14 | 192.86 | 2.54 | -9.61 | 92.42 | 19.27 | -27.71 | 26.58 | 4.67 | 8.86 | 61.03 | 0 | 0 | 0 | 2.2 | 0.0 | -31.25 | 0.01 | 0.0 | 0.0 | 13.24 | 0.0 | -0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 1.09 | 541.18 | 138.25 | 1.09 | 541.18 | 138.25 | -0.2 | -281.82 | -111.9 | 0.89 | 217.86 | 176.07 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.7 | -19.21 | -19.21 | 1.18 | -15.71 | -38.54 | 0 | 0 | 0 | 0 | 0 | 0 | 3.42 | 15.54 | 69.31 | 0.98 | 18.07 | 240.0 | 2.81 | 2.93 | 116.15 | 26.66 | -10.74 | 87.65 | 4.29 | 33.64 | 59.48 | 0 | 0 | 0 | 2.2 | -31.25 | -31.25 | 0.01 | -50.0 | 0.0 | 13.24 | 0.0 | -0.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 120.99 | 108.99 | 0.17 | 120.99 | 108.99 | 0.11 | -84.51 | -93.53 | 0.28 | 380.0 | 247.37 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.58 | 50.66 | -8.76 | 1.4 | 84.21 | -41.42 | 0 | 0 | 0 | 0 | 0 | 0 | 2.96 | 45.81 | 10.45 | 0.83 | 4250.0 | 293.02 | 2.73 | 38.58 | 90.91 | 29.87 | 34.33 | 112.42 | 3.21 | 18.01 | 5.25 | 0 | 0 | 0 | 3.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 13.24 | -0.08 | -0.38 | 0 | 0 | 0 | 0 | 0 | 0 | -0.81 | 71.78 | 60.29 | -0.81 | 71.78 | 60.29 | 0.71 | 1.43 | -61.62 | -0.1 | 95.39 | 47.37 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.04 | -17.62 | 20.16 | 0.76 | -13.64 | -70.08 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | -4.69 | 10.33 | -0.02 | 97.96 | 97.26 | 1.97 | 49.24 | 87.62 | 22.23 | 46.04 | 132.09 | 2.72 | -6.21 | -15.79 | 0 | 0 | 0 | 3.2 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 13.25 | 0.0 | 10.42 | 0 | 0 | 0 | 0 | 0 | 0 | -2.87 | -0.7 | -78.26 | -2.87 | -0.7 | -78.26 | 0.7 | -58.33 | -50.0 | -2.17 | -85.47 | -933.33 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.69 | -19.43 | 26.37 | 0.88 | -54.17 | -62.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.13 | 5.45 | -18.39 | -0.98 | -40.0 | -30.67 | 1.32 | 1.54 | -8.33 | 15.22 | 7.16 | 23.49 | 2.9 | 7.81 | -6.75 | 0 | 0 | 0 | 3.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 13.25 | -0.15 | 10.32 | 0 | 0 | 0 | 0 | 0 | 0 | -2.85 | -50.79 | -227.59 | -2.85 | -50.79 | -227.59 | 1.68 | -1.18 | -12.04 | -1.17 | -515.79 | -212.5 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.58 | -8.76 | 36.31 | 1.92 | -19.67 | -22.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.02 | -24.63 | -33.55 | -0.7 | -62.79 | -169.23 | 1.3 | -9.09 | -31.58 | 14.21 | 1.04 | -9.97 | 2.69 | -11.8 | -19.7 | 0 | 0 | 0 | 3.2 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 13.27 | -0.15 | 10.49 | 0 | 0 | 0 | 0 | 0 | 0 | -1.89 | 7.35 | -1353.85 | -1.89 | 7.35 | -1353.85 | 1.7 | -8.11 | 495.35 | -0.19 | 0.0 | 66.07 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.02 | 98.42 | 26.45 | 2.39 | -5.91 | -15.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.68 | 45.65 | -22.77 | -0.43 | 41.1 | -153.75 | 1.43 | 36.19 | -9.49 | 14.06 | 46.77 | 0 | 3.05 | -5.57 | -13.84 | 0 | 0 | 0 | 3.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 13.29 | 10.75 | 10.47 | 0 | 0 | 0 | 0 | 0 | 0 | -2.04 | -26.71 | -1669.23 | -2.04 | -26.71 | -1669.23 | 1.85 | 32.14 | 840.0 | -0.19 | 9.52 | -58.33 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.53 | -13.36 | -18.12 | 2.54 | 8.09 | -1.55 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.84 | -29.5 | -28.12 | -0.73 | 2.67 | -7.35 | 1.05 | -27.08 | -27.59 | 9.58 | -22.29 | 0 | 3.23 | 3.86 | -9.52 | 0 | 0 | -100.0 | 3.2 | 0.0 | 0.0 | 0.02 | 100.0 | -33.33 | 12.0 | -0.08 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.61 | -85.06 | 41.24 | -1.61 | -85.06 | 41.24 | 1.4 | -26.7 | 468.42 | -0.21 | -120.19 | 93.27 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.92 | -13.1 | -46.42 | 2.35 | -5.24 | 80.77 | 0.12 | 0.0 | -98.04 | 0 | 0 | 0 | 2.61 | -14.14 | -12.12 | -0.75 | -188.46 | -20.97 | 1.44 | -24.21 | -16.28 | 12.33 | -21.87 | 0 | 3.11 | -7.16 | 0.32 | 0 | 0 | -100.0 | 3.2 | 0.0 | 0 | 0.01 | 0.0 | 0.0 | 12.01 | 0.0 | -0.08 | 0 | 0 | 0 | 0 | 0 | 0 | -0.87 | -569.23 | 57.77 | -0.87 | -569.23 | 57.77 | 1.91 | 544.19 | 524.44 | 1.04 | 285.71 | 141.43 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.36 | -15.37 | 0.0 | 2.48 | -12.37 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.04 | -12.39 | 0.0 | -0.26 | -132.5 | 0.0 | 1.9 | 20.25 | 0.0 | 15.78 | 0 | 0.0 | 3.35 | -5.37 | 0.0 | 0 | 0 | 0.0 | 3.2 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 12.01 | -0.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.13 | -200.0 | 0.0 | -0.13 | -200.0 | 0.0 | -0.43 | -72.0 | 0.0 | -0.56 | -366.67 | 0.0 | 0.00 | 0 | 0.0 |
