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) | 1.47 | -57.76 | 0.7 | 0 | 3.12 | 0 | 0 | 0 | 8.96 | -36.95 | -1.39 | 0 | 0.87 | -36.5 | 9.71 | 0.71 | 2.17 | -23.86 | 0 | 0 | 0.66 | -76.84 | 0.34 | 1600.0 | 4.5 | 0.0 | 1.41 | 14.63 | 0 | 0 | -0.48 | 0 | 0.93 | -72.57 | 0.12 | 140.0 | -0.36 | 0 | 0.04 | 0 |
| 2022 (9) | 3.48 | 53.98 | 0 | 0 | 0 | 0 | 0 | 0 | 14.21 | -2.27 | 1.77 | -10.61 | 1.37 | -6.8 | 9.64 | -4.64 | 2.85 | 26.11 | 0 | 0 | 2.85 | 790.62 | 0.02 | 100.0 | 4.5 | 0.0 | 1.23 | 19.42 | 0 | 0 | 2.16 | -14.62 | 3.39 | -4.78 | 0.05 | 0 | 2.21 | -12.65 | 0.00 | 0 |
| 2021 (8) | 2.26 | 83.74 | 0 | 0 | 0.49 | -24.62 | 0 | 0 | 14.54 | 7.86 | 1.98 | 120.0 | 1.47 | -17.88 | 10.11 | -23.86 | 2.26 | 59.15 | 0 | 0 | 0.32 | -15.79 | 0.01 | -50.0 | 4.5 | 0.0 | 1.03 | 9.57 | 0 | 0 | 2.53 | 132.11 | 3.56 | 75.37 | 0 | 0 | 2.53 | 132.11 | 0.00 | 0 |
| 2020 (7) | 1.23 | -8.21 | 0.43 | -57.0 | 0.65 | -48.41 | 0 | 0 | 13.48 | -0.59 | 0.9 | 462.5 | 1.79 | 5.29 | 13.28 | 5.92 | 1.42 | -18.86 | 0 | 0 | 0.38 | -75.8 | 0.02 | -50.0 | 4.5 | 0.0 | 0.94 | 1.08 | 0 | 0 | 1.09 | 172.5 | 2.03 | 52.63 | 0 | 0 | 1.09 | 172.5 | 0.00 | 0 |
| 2019 (6) | 1.34 | -15.19 | 1.0 | -56.9 | 1.26 | 28.57 | 0 | 0 | 13.56 | -19.76 | 0.16 | -88.49 | 1.7 | -20.19 | 12.54 | -0.53 | 1.75 | -33.46 | 0 | 0 | 1.57 | 12.14 | 0.04 | 300.0 | 4.5 | -1.1 | 0.93 | 16.25 | 0 | 0 | 0.4 | -69.47 | 1.33 | -36.97 | 0 | 0 | 0.4 | -69.47 | 0.00 | 0 |
| 2018 (5) | 1.58 | -6.51 | 2.32 | 1060.0 | 0.98 | 63.33 | 0 | 0 | 16.9 | -15.67 | 1.39 | -50.0 | 2.13 | 13.9 | 12.60 | 35.07 | 2.63 | 22.33 | 0 | 0 | 1.4 | 77.22 | 0.01 | 0.0 | 4.55 | -2.36 | 0.8 | 53.85 | 0 | 0 | 1.31 | -52.71 | 2.11 | -35.87 | 0 | 0 | 1.31 | -52.71 | 0.00 | 0 |
| 2017 (4) | 1.69 | 44.44 | 0.2 | -95.45 | 0.6 | 0 | 0 | 0 | 20.04 | 19.86 | 2.78 | 8.59 | 1.87 | -22.41 | 9.33 | -35.26 | 2.15 | 31.1 | 0 | 0 | 0.79 | 0 | 0.01 | 0.0 | 4.66 | 5.19 | 0.52 | 100.0 | 0 | 0 | 2.77 | 8.2 | 3.29 | 16.25 | 0 | 0 | 2.77 | 8.2 | 0.00 | 0 |
| 2016 (3) | 1.17 | -73.23 | 4.4 | 0 | 0 | 0 | 0 | 0 | 16.72 | 30.12 | 2.56 | 76.55 | 2.41 | 105.98 | 14.41 | 58.31 | 1.64 | -9.89 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 4.43 | 9.38 | 0.26 | 116.67 | 0 | 0 | 2.56 | 76.55 | 2.83 | 80.25 | 0 | 0 | 2.56 | 76.55 | 0.00 | 0 |
| 2015 (2) | 4.37 | 166.46 | 0 | 0 | 0.02 | -33.33 | 0 | 0 | 12.85 | 33.85 | 1.45 | 49.48 | 1.17 | -10.69 | 9.11 | -33.28 | 1.82 | 34.81 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 4.05 | 13.45 | 0.12 | 500.0 | 0 | 0 | 1.45 | 47.96 | 1.57 | 57.0 | 0 | 0 | 1.45 | 47.96 | 0.00 | 0 |
| 2014 (1) | 1.64 | 62.38 | 0.04 | -89.74 | 0.03 | 0.0 | 0 | 0 | 9.6 | 10.09 | 0.97 | 304.17 | 1.31 | 18.02 | 13.65 | 7.2 | 1.35 | -0.74 | 0 | 0 | 0.13 | -18.75 | 0.02 | 0.0 | 3.57 | 0.0 | 0.02 | 0 | 0 | 0 | 0.98 | 345.45 | 1.0 | 354.55 | 0 | 0 | 0.98 | 345.45 | 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) | 1.45 | -2.68 | -9.38 | 2.82 | 196.84 | 705.71 | 1.9 | -42.94 | -38.91 | 0 | 0 | 0 | 2.32 | -0.43 | 15.42 | -0.38 | -46.15 | 35.59 | 0.99 | -7.48 | 10.0 | 11.30 | -10.75 | 26.58 | 1.94 | 1.04 | -20.49 | 2.1 | 8.81 | 0 | 0.73 | -9.88 | 170.37 | 0.31 | -3.12 | -11.43 | 4.5 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 0 | 0 | 0 | -1.17 | -48.1 | -831.25 | 0.24 | -61.29 | -84.62 | 0 | 0 | -100.0 | -1.17 | -48.1 | -608.7 | 0.04 | 4.19 | 6.71 |
| 24Q2 (19) | 1.49 | -17.22 | -48.44 | 0.95 | 0.0 | 0 | 3.33 | 0.6 | 0 | 0 | 0 | 0 | 2.33 | 9.91 | -2.51 | -0.26 | 16.13 | -30.0 | 1.07 | 5.94 | -8.55 | 12.66 | 6.69 | 26.74 | 1.92 | -7.69 | -27.55 | 1.93 | 0 | 0 | 0.81 | -11.96 | -71.88 | 0.32 | -3.03 | 966.67 | 4.5 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 0 | 0 | 0 | -0.79 | 0.0 | -206.76 | 0.62 | 1.64 | -71.16 | 0 | -100.0 | -100.0 | -0.79 | -33.9 | -200.0 | 0.04 | -0.52 | 0 |
| 24Q1 (18) | 1.8 | 22.45 | -38.57 | 0.95 | 35.71 | 0 | 3.31 | 6.09 | 0 | 0 | 0 | 0 | 2.12 | 6.53 | -17.51 | -0.31 | 51.56 | -875.0 | 1.01 | 16.09 | -25.74 | 11.87 | 22.23 | 15.8 | 2.08 | -4.15 | -29.01 | 0 | 0 | 0 | 0.92 | 39.39 | -67.94 | 0.33 | -2.94 | 1550.0 | 4.5 | 0.0 | 0.0 | 1.41 | 0.0 | 14.63 | 0 | 0 | 0 | -0.79 | -64.58 | -135.91 | 0.61 | -34.41 | -82.22 | 0.2 | 66.67 | 300.0 | -0.59 | -63.89 | -126.22 | 0.04 | 2.32 | 0 |
| 23Q4 (17) | 1.47 | -8.12 | -57.76 | 0.7 | 100.0 | 0 | 3.12 | 0.32 | 0 | 0 | 0 | 0 | 1.99 | -1.0 | -36.01 | -0.64 | -8.47 | -526.67 | 0.87 | -3.33 | -36.5 | 9.71 | 8.75 | 0.64 | 2.17 | -11.07 | -23.86 | 0 | 0 | 0 | 0.66 | 144.44 | -76.84 | 0.34 | -2.86 | 1600.0 | 4.5 | 0.0 | 0.0 | 1.41 | 0.0 | 14.63 | 0 | 0 | 0 | -0.48 | -400.0 | -122.22 | 0.93 | -40.38 | -72.57 | 0.12 | 71.43 | 140.0 | -0.36 | -256.52 | -116.29 | 0.04 | 0.62 | 0 |
| 23Q3 (16) | 1.6 | -44.64 | -51.81 | 0.35 | 0 | 0 | 3.11 | 0 | 0 | 0 | 0 | 0 | 2.01 | -15.9 | -44.78 | -0.59 | -195.0 | -220.41 | 0.9 | -23.08 | -46.43 | 8.93 | -10.64 | -20.65 | 2.44 | -7.92 | -14.39 | 0 | 0 | 0 | 0.27 | -90.62 | -90.49 | 0.35 | 1066.67 | 3400.0 | 4.5 | 0.0 | 0.0 | 1.41 | 0.0 | 14.63 | 0 | 0 | 0 | 0.16 | -78.38 | -92.04 | 1.56 | -27.44 | -51.85 | 0.07 | 40.0 | 600.0 | 0.23 | -70.89 | -88.61 | 0.04 | 0 | 0 |
| 23Q2 (15) | 2.89 | -1.37 | -7.96 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.39 | -7.0 | -39.49 | -0.2 | -600.0 | -129.85 | 1.17 | -13.97 | -32.76 | 9.99 | -2.51 | -14.33 | 2.65 | -9.56 | -4.33 | 0 | 0 | 0 | 2.88 | 0.35 | 602.44 | 0.03 | 50.0 | 200.0 | 4.5 | 0.0 | 0.0 | 1.41 | 14.63 | 14.63 | 0 | 0 | 0 | 0.74 | -66.36 | -50.99 | 2.15 | -37.32 | -21.82 | 0.05 | 0.0 | 0 | 0.79 | -64.89 | -47.68 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.93 | -15.8 | 9.33 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.57 | -17.36 | -26.57 | 0.04 | -73.33 | -91.11 | 1.36 | -0.73 | -9.33 | 10.25 | 6.23 | -0.86 | 2.93 | 2.81 | 12.26 | 0 | 0 | 0 | 2.87 | 0.7 | 796.88 | 0.02 | 0.0 | 100.0 | 4.5 | 0.0 | 0.0 | 1.23 | 0.0 | 19.42 | 0 | 0 | 0 | 2.2 | 1.85 | -26.17 | 3.43 | 1.18 | -14.46 | 0.05 | 0.0 | 0 | 2.25 | 1.81 | -24.5 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.48 | 4.82 | 53.98 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.11 | -14.56 | -19.01 | 0.15 | -69.39 | -75.41 | 1.37 | -18.45 | -6.8 | 9.65 | -14.26 | -4.57 | 2.85 | 0.0 | 26.11 | 0 | 0 | 0 | 2.85 | 0.35 | 790.62 | 0.02 | 100.0 | 100.0 | 4.5 | 0.0 | 0.0 | 1.23 | 0.0 | 19.42 | 0 | 0 | 0 | 2.16 | 7.46 | -14.62 | 3.39 | 4.63 | -4.78 | 0.05 | 400.0 | 0 | 2.21 | 9.41 | -12.65 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.32 | 5.73 | 144.12 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.64 | -7.85 | 0.28 | 0.49 | -26.87 | -10.91 | 1.68 | -3.45 | 12.75 | 11.25 | -3.51 | 7.01 | 2.85 | 2.89 | 39.02 | 0 | 0 | 0 | 2.84 | 592.68 | 735.29 | 0.01 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 1.23 | 0.0 | 19.42 | 0 | 0 | 0 | 2.01 | 33.11 | 4.69 | 3.24 | 17.82 | 9.83 | 0.01 | 0 | 0 | 2.02 | 33.77 | 5.21 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.14 | 17.16 | 59.39 | 0 | 0 | 0 | 0.51 | 24.39 | -3.77 | 0 | 0 | 0 | 3.95 | 12.86 | 11.58 | 0.67 | 48.89 | 48.89 | 1.74 | 16.0 | 11.54 | 11.66 | 12.81 | 5.71 | 2.77 | 6.13 | 56.5 | 0 | 0 | 0 | 0.41 | 28.12 | 41.38 | 0.01 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 1.23 | 19.42 | 30.85 | 0 | 0 | 0 | 1.51 | -49.33 | -20.53 | 2.75 | -31.42 | -3.51 | 0 | 0 | 0 | 1.51 | -49.33 | -20.53 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.68 | 18.58 | 92.81 | 0 | 0 | -100.0 | 0.41 | -16.33 | -4.65 | 0 | 0 | 0 | 3.5 | -8.85 | -0.85 | 0.45 | -26.23 | 21.62 | 1.5 | 2.04 | -17.13 | 10.34 | 2.25 | -15.7 | 2.61 | 15.49 | 71.71 | 0 | 0 | 0 | 0.32 | 0.0 | 60.0 | 0.01 | 0.0 | -50.0 | 4.5 | 0.0 | 0.0 | 1.03 | 0.0 | 9.57 | 0 | 0 | 0 | 2.98 | 17.79 | 105.52 | 4.01 | 12.64 | 67.08 | 0 | 0 | 0 | 2.98 | 17.79 | 105.52 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.26 | 66.18 | 83.74 | 0 | 0 | -100.0 | 0.49 | 25.64 | -24.62 | 0 | 0 | 0 | 3.84 | 5.79 | 10.66 | 0.61 | 10.91 | 74.29 | 1.47 | -1.34 | -17.88 | 10.11 | -3.85 | -21.55 | 2.26 | 10.24 | 59.15 | 0 | 0 | 0 | 0.32 | -5.88 | -15.79 | 0.01 | 0.0 | -50.0 | 4.5 | 0.0 | 0.0 | 1.03 | 0.0 | 9.57 | 0 | 0 | 0 | 2.53 | 31.77 | 132.11 | 3.56 | 20.68 | 75.37 | 0 | 0 | 0 | 2.53 | 31.77 | 132.11 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.36 | -30.96 | -26.09 | 0 | 0 | -100.0 | 0.39 | -26.42 | -52.44 | 0 | 0 | 0 | 3.63 | 2.54 | 0.83 | 0.55 | 22.22 | 223.53 | 1.49 | -4.49 | 0.0 | 10.52 | -4.69 | -4.8 | 2.05 | 15.82 | 36.67 | 0 | 0 | 0 | 0.34 | 17.24 | -51.43 | 0.01 | 0.0 | -50.0 | 4.5 | 0.0 | 0.0 | 1.03 | 9.57 | 9.57 | 0 | 0 | 0 | 1.92 | 1.05 | 159.46 | 2.95 | 3.51 | 74.56 | 0 | 0 | 0 | 1.92 | 1.05 | 159.46 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.97 | 41.73 | 26.28 | 0 | -100.0 | -100.0 | 0.53 | 23.26 | -60.45 | 0 | 0 | 0 | 3.54 | 0.28 | -14.9 | 0.45 | 21.62 | 55.17 | 1.56 | -13.81 | -32.17 | 11.03 | -10.03 | 0 | 1.77 | 16.45 | 6.63 | 0 | 0 | 0 | 0.29 | 45.0 | -68.82 | 0.01 | -50.0 | -66.67 | 4.5 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0 | 0 | 0 | 1.9 | 31.03 | 233.33 | 2.85 | 18.75 | 87.5 | 0 | 0 | 0 | 1.9 | 31.03 | 233.33 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.39 | 13.01 | -0.71 | 0.31 | -27.91 | -73.04 | 0.43 | -33.85 | -67.91 | 0 | 0 | 0 | 3.53 | 1.73 | 32.71 | 0.37 | 5.71 | 311.11 | 1.81 | 1.12 | 18.3 | 12.26 | -4.84 | 0 | 1.52 | 7.04 | -28.3 | 0 | 0 | 0 | 0.2 | -47.37 | -82.76 | 0.02 | 0.0 | -33.33 | 4.5 | 0.0 | 0.0 | 0.94 | 0.0 | 1.08 | 0 | 0 | 0 | 1.45 | 33.03 | 190.0 | 2.4 | 18.23 | 69.01 | 0 | 0 | 0 | 1.45 | 33.03 | 190.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.23 | -33.15 | -8.21 | 0.43 | -52.22 | -57.0 | 0.65 | -20.73 | -48.41 | 0 | 0 | 0 | 3.47 | -3.61 | 13.03 | 0.35 | 105.88 | 1066.67 | 1.79 | 20.13 | 5.29 | 12.89 | 16.67 | 0 | 1.42 | -5.33 | -18.86 | 0 | 0 | 0 | 0.38 | -45.71 | -75.8 | 0.02 | 0.0 | -50.0 | 4.5 | 0.0 | 0.0 | 0.94 | 0.0 | 1.08 | 0 | 0 | 0 | 1.09 | 47.3 | 172.5 | 2.03 | 20.12 | 52.63 | 0 | 0 | 0 | 1.09 | 47.3 | 172.5 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.84 | 17.95 | 0.0 | 0.9 | 0.0 | 0.0 | 0.82 | -38.81 | 0.0 | 0 | 0 | 0.0 | 3.6 | -13.46 | 0.0 | 0.17 | -41.38 | 0.0 | 1.49 | -35.22 | 0.0 | 11.05 | 0 | 0.0 | 1.5 | -9.64 | 0.0 | 0 | 0 | 0.0 | 0.7 | -24.73 | 0.0 | 0.02 | -33.33 | 0.0 | 4.5 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.74 | 29.82 | 0.0 | 1.69 | 11.18 | 0.0 | 0 | 0 | 0.0 | 0.74 | 29.82 | 0.0 | 0.00 | 0 | 0.0 |
