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) | 4.84 | -26.33 | 0 | 0 | 0 | 0 | 0 | 0 | 14.08 | -31.91 | 0.07 | -95.71 | 4.13 | -35.67 | 29.33 | -5.51 | 1.78 | -43.31 | 1.37 | -4.86 | 0 | 0 | 0.26 | 4.0 | 14.38 | 0.0 | 3.29 | 2.81 | 2.41 | 0.0 | 0.65 | -26.14 | 6.34 | -2.16 | -0.88 | 0 | -0.23 | 0 | 0.00 | 21.8 |
| 2022 (9) | 6.57 | 27.08 | 1.99 | -63.55 | 0 | 0 | 0 | 0 | 20.68 | 24.28 | 1.63 | 0 | 6.42 | 26.63 | 31.04 | 1.89 | 3.14 | -15.59 | 1.44 | -3.36 | 0 | 0 | 0.25 | 19.05 | 14.38 | 0.0 | 3.2 | 0.0 | 2.41 | 0.0 | 0.88 | 0 | 6.48 | 39.35 | -0.7 | 0 | 0.18 | 0 | 0.00 | 50.94 |
| 2021 (8) | 5.17 | 13.38 | 5.46 | 114.12 | 0 | 0 | 0 | 0 | 16.64 | 8.69 | -0.89 | 0 | 5.07 | 26.43 | 30.47 | 16.33 | 3.72 | 69.09 | 1.49 | -3.25 | 0 | 0 | 0.21 | -16.0 | 14.38 | 0.0 | 3.2 | 0.0 | 2.41 | 0.0 | -0.96 | 0 | 4.65 | -16.37 | -0.82 | 0 | -1.78 | 0 | 0.00 | -78.99 |
| 2020 (7) | 4.56 | -8.43 | 2.55 | 0 | 0 | 0 | 0 | 0 | 15.31 | 9.67 | -0.38 | 0 | 4.01 | -7.82 | 26.19 | -15.94 | 2.2 | 31.74 | 1.54 | 73.03 | 0 | 0 | 0.25 | -3.85 | 14.38 | 0.0 | 3.2 | 0.0 | 2.41 | 0.0 | -0.05 | 0 | 5.56 | -7.49 | -0.9 | 0 | -0.95 | 0 | 0.01 | -78.1 |
| 2019 (6) | 4.98 | -21.57 | 0 | 0 | 0 | 0 | 0 | 0 | 13.96 | -23.63 | -0.23 | 0 | 4.35 | -16.83 | 31.16 | 8.91 | 1.67 | -2.91 | 0.89 | -4.3 | 0 | 0 | 0.26 | 13.04 | 14.38 | 0.0 | 3.2 | 4.58 | 2.41 | 0.0 | 0.41 | -81.45 | 6.01 | -21.74 | -0.91 | 0 | -0.5 | 0 | 0.03 | 9.58 |
| 2018 (5) | 6.35 | -36.75 | 0 | 0 | 0 | 0 | 0 | 0 | 18.28 | 10.59 | 1.38 | 885.71 | 5.23 | 29.78 | 28.61 | 17.35 | 1.72 | 16.22 | 0.93 | -4.12 | 0 | 0 | 0.23 | -4.17 | 14.38 | 0.0 | 3.06 | 0.33 | 2.41 | 0.0 | 2.21 | 160.0 | 7.68 | 21.9 | -0.56 | 0 | 1.65 | 275.0 | 0.03 | -11.25 |
| 2017 (4) | 10.04 | 28.72 | 3.95 | 0 | 0 | 0 | 0 | 0 | 16.53 | -5.16 | 0.14 | -92.27 | 4.03 | -1.95 | 24.38 | 3.39 | 1.48 | 24.37 | 0.97 | -3.96 | 0 | 0 | 0.24 | -17.24 | 14.38 | 0.0 | 3.05 | 6.27 | 2.41 | 0.0 | 0.85 | -63.68 | 6.3 | -17.21 | -0.41 | 0 | 0.44 | -78.85 | 0.04 | 17.0 |
| 2016 (3) | 7.8 | 15.56 | 0 | 0 | 0 | 0 | 0 | 0 | 17.43 | 7.93 | 1.81 | 66.06 | 4.11 | 8.73 | 23.58 | 0.75 | 1.19 | 16.67 | 1.01 | -5.61 | 0 | 0 | 0.29 | -21.62 | 14.38 | 0.0 | 2.87 | 3.99 | 2.41 | 0.0 | 2.34 | 49.04 | 7.61 | 13.08 | -0.26 | 0 | 2.08 | 6.12 | 0.03 | 18.87 |
| 2015 (2) | 6.75 | 5.47 | 0 | 0 | 0 | 0 | 0 | 0 | 16.15 | -12.94 | 1.09 | -48.1 | 3.78 | -29.87 | 23.41 | -19.45 | 1.02 | -14.29 | 1.07 | -4.46 | 0 | 0 | 0.37 | -9.76 | 14.38 | 0.0 | 2.76 | 8.24 | 2.41 | 0.0 | 1.57 | -27.98 | 6.73 | -5.74 | 0.39 | -31.58 | 1.96 | -28.73 | 0.03 | -20.13 |
| 2014 (1) | 6.4 | 5.26 | 0 | 0 | 0 | 0 | 0 | 0 | 18.55 | 15.72 | 2.1 | 25.75 | 5.39 | 3.85 | 29.06 | -10.25 | 1.19 | 38.37 | 1.12 | 69.7 | 0 | 0 | 0.41 | -29.31 | 14.38 | 0.0 | 2.55 | 7.14 | 2.41 | 0.0 | 2.18 | 17.84 | 7.14 | 7.53 | 0.57 | 338.46 | 2.75 | 38.89 | 0.03 | -47.06 |
| 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) | 5.96 | 22.63 | -1.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.68 | 5.75 | -1.34 | 0.82 | 1266.67 | 228.0 | 4.4 | 11.68 | -7.56 | 32.79 | 12.09 | 11.31 | 1.6 | -5.33 | -15.34 | 1.36 | -1.45 | -4.23 | 0 | 0 | 0 | 0.32 | 23.08 | 18.52 | 14.38 | 0.0 | 0.0 | 3.3 | 0.0 | 0.3 | 2.32 | -3.73 | -3.73 | 1.67 | 116.88 | 85.56 | 7.3 | 12.65 | 10.61 | -0.46 | -21.05 | 9.8 | 1.21 | 210.26 | 210.26 | 0.00 | -3.31 | -19.46 |
| 24Q2 (19) | 4.86 | -2.21 | -13.68 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.48 | 16.78 | 4.82 | 0.06 | -25.0 | -62.5 | 3.94 | 4.23 | -5.29 | 29.25 | 2.99 | 27.97 | 1.69 | -2.31 | -24.55 | 1.38 | -0.72 | -0.72 | 0 | 0 | 0 | 0.26 | 0.0 | -3.7 | 14.38 | 0.0 | 0.0 | 3.3 | 0.3 | 0.3 | 2.41 | 0.0 | 0.0 | 0.77 | 5.48 | 16.67 | 6.48 | 0.78 | 2.05 | -0.38 | 19.15 | 59.14 | 0.39 | 50.0 | 244.44 | 0.00 | -0.75 | -19.32 |
| 24Q1 (18) | 4.97 | 2.69 | -16.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.98 | -9.15 | -20.53 | 0.08 | 124.24 | 0 | 3.78 | -8.47 | -27.03 | 28.40 | -3.18 | 10.91 | 1.73 | -2.81 | -37.09 | 1.39 | 1.46 | -2.8 | 0 | 0 | 0 | 0.26 | 0.0 | 8.33 | 14.38 | 0.0 | 0.0 | 3.29 | 0.0 | 2.81 | 2.41 | 0.0 | 0.0 | 0.73 | 12.31 | -17.05 | 6.43 | 1.42 | -0.77 | -0.47 | 46.59 | 28.79 | 0.26 | 213.04 | 18.18 | 0.00 | -18.56 | -0.57 |
| 23Q4 (17) | 4.84 | -20.26 | -26.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.28 | -12.06 | -38.81 | -0.33 | -232.0 | -466.67 | 4.13 | -13.24 | -35.67 | 29.33 | -0.42 | -5.51 | 1.78 | -5.82 | -43.31 | 1.37 | -3.52 | -4.86 | 0 | 0 | 0 | 0.26 | -3.7 | 4.0 | 14.38 | 0.0 | 0.0 | 3.29 | 0.0 | 2.81 | 2.41 | 0.0 | 0.0 | 0.65 | -27.78 | -26.14 | 6.34 | -3.94 | -2.16 | -0.88 | -72.55 | -25.71 | -0.23 | -158.97 | -227.78 | 0.00 | 3.05 | 21.8 |
| 23Q3 (16) | 6.07 | 7.82 | 118.35 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.73 | 12.35 | -35.36 | 0.25 | 56.25 | -64.29 | 4.76 | 14.42 | -35.5 | 29.46 | 28.87 | -21.85 | 1.89 | -15.62 | -43.75 | 1.42 | 2.16 | -3.4 | 0 | 0 | 0 | 0.27 | 0.0 | 22.73 | 14.38 | 0.0 | 0.0 | 3.29 | 0.0 | 2.81 | 2.41 | 0.0 | 0.0 | 0.9 | 36.36 | 55.17 | 6.6 | 3.94 | 6.8 | -0.51 | 45.16 | 10.53 | 0.39 | 244.44 | 3800.0 | 0.00 | -3.14 | 17.24 |
| 23Q2 (15) | 5.63 | -5.85 | 119.92 | 0.49 | -75.38 | -81.08 | 0 | 0 | 0 | 0 | 0 | 0 | 3.32 | -11.47 | -37.94 | 0.16 | 0 | -78.38 | 4.16 | -19.69 | -39.53 | 22.86 | -10.73 | -39.04 | 2.24 | -18.55 | -32.53 | 1.39 | -2.8 | -6.08 | 0 | 0 | 0 | 0.27 | 12.5 | 28.57 | 14.38 | 0.0 | 0.0 | 3.29 | 2.81 | 2.81 | 2.41 | 0.0 | 0.0 | 0.66 | -25.0 | 650.0 | 6.35 | -2.01 | 15.88 | -0.93 | -40.91 | -40.91 | -0.27 | -222.73 | 65.38 | 0.00 | 22.33 | 16.45 |
| 23Q1 (14) | 5.98 | -8.98 | 95.42 | 1.99 | 0.0 | -59.72 | 0 | 0 | 0 | 0 | 0 | 0 | 3.75 | -30.04 | -10.71 | 0 | -100.0 | -100.0 | 5.18 | -19.31 | -0.77 | 25.61 | -17.52 | -15.83 | 2.75 | -12.42 | -20.98 | 1.43 | -0.69 | -5.3 | 0 | 0 | 0 | 0.24 | -4.0 | 9.09 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 0.88 | 0.0 | 202.33 | 6.48 | 0.0 | 36.71 | -0.66 | 5.71 | -29.41 | 0.22 | 22.22 | 116.06 | 0.00 | -0.24 | 53.83 |
| 22Q4 (13) | 6.57 | 136.33 | 27.08 | 1.99 | 82.57 | -63.55 | 0 | 0 | 0 | 0 | 0 | 0 | 5.36 | -7.11 | 25.82 | 0.09 | -87.14 | 119.15 | 6.42 | -13.01 | 26.63 | 31.04 | -17.64 | 1.89 | 3.14 | -6.55 | -15.59 | 1.44 | -2.04 | -3.36 | 0 | 0 | 0 | 0.25 | 13.64 | 19.05 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 0.88 | 51.72 | 191.67 | 6.48 | 4.85 | 39.35 | -0.7 | -22.81 | 14.63 | 0.18 | 1700.0 | 110.11 | 0.00 | -0.81 | 50.94 |
| 22Q3 (12) | 2.78 | 8.59 | -34.74 | 1.09 | -57.92 | -79.08 | 0 | 0 | 0 | 0 | 0 | 0 | 5.77 | 7.85 | 27.09 | 0.7 | -5.41 | 1266.67 | 7.38 | 7.27 | 36.67 | 37.69 | 0.53 | 10.7 | 3.36 | 1.2 | -1.18 | 1.47 | -0.68 | -1.34 | 0 | 0 | 0 | 0.22 | 4.76 | -12.0 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 0.58 | 583.33 | 226.09 | 6.18 | 12.77 | 20.23 | -0.57 | 13.64 | 37.36 | 0.01 | 101.28 | 100.73 | 0.00 | -3.79 | -41.55 |
| 22Q2 (11) | 2.56 | -16.34 | -37.71 | 2.59 | -47.57 | -36.83 | 0 | 0 | 0 | 0 | 0 | 0 | 5.35 | 27.38 | 28.61 | 0.74 | 572.73 | 346.67 | 6.88 | 31.8 | 36.78 | 37.49 | 23.25 | 14.34 | 3.32 | -4.6 | 15.68 | 1.48 | -1.99 | -1.99 | 0 | 0 | 0 | 0.21 | -4.55 | -27.59 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.12 | 86.05 | 70.0 | 5.48 | 15.61 | 5.18 | -0.66 | -29.41 | 25.0 | -0.78 | 43.07 | 39.06 | 0.00 | 61.59 | -59.23 |
| 22Q1 (10) | 3.06 | -40.81 | -29.98 | 4.94 | -9.52 | 54.37 | 0 | 0 | 0 | 0 | 0 | 0 | 4.2 | -1.41 | 14.13 | 0.11 | 123.4 | 320.0 | 5.22 | 2.96 | 19.18 | 30.42 | -0.16 | 11.47 | 3.48 | -6.45 | 46.22 | 1.51 | 1.34 | -1.31 | 0 | 0 | 0 | 0.22 | 4.76 | -29.03 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.86 | 10.42 | -760.0 | 4.74 | 1.94 | -13.97 | -0.51 | 37.8 | 37.8 | -1.37 | 23.03 | -48.91 | 0.00 | -2.11 | -76.26 |
| 21Q4 (9) | 5.17 | 21.36 | 13.38 | 5.46 | 4.8 | 114.12 | 0 | 0 | 0 | 0 | 0 | 0 | 4.26 | -6.17 | 22.41 | -0.47 | -683.33 | 18.97 | 5.07 | -6.11 | 26.43 | 30.47 | -10.51 | 16.33 | 3.72 | 9.41 | 69.09 | 1.49 | 0.0 | -3.25 | 0 | 0 | 0 | 0.21 | -16.0 | -16.0 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.96 | -108.7 | -1820.0 | 4.65 | -9.53 | -16.37 | -0.82 | 9.89 | 8.89 | -1.78 | -29.93 | -87.37 | 0.00 | -61.59 | -78.99 |
| 21Q3 (8) | 4.26 | 3.65 | -20.52 | 5.21 | 27.07 | 236.13 | 0 | 0 | 0 | 0 | 0 | 0 | 4.54 | 9.13 | 12.94 | -0.06 | 80.0 | -146.15 | 5.4 | 7.36 | 14.65 | 34.05 | 3.84 | 12.41 | 3.4 | 18.47 | 64.25 | 1.49 | -1.32 | -3.25 | 0 | 0 | 0 | 0.25 | -13.79 | -3.85 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.46 | -15.0 | -179.31 | 5.14 | -1.34 | -16.83 | -0.91 | -3.41 | 9.0 | -1.37 | -7.03 | -226.19 | 0.00 | -32.89 | -88.44 |
| 21Q2 (7) | 4.11 | -5.95 | 12.91 | 4.1 | 28.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.16 | 13.04 | -14.58 | -0.3 | -500.0 | -178.95 | 5.03 | 14.84 | -0.79 | 32.79 | 20.16 | 0 | 2.87 | 20.59 | 51.85 | 1.51 | -1.31 | 73.56 | 0 | 0 | 0 | 0.29 | -6.45 | 20.83 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.4 | -300.0 | -188.89 | 5.21 | -5.44 | -14.03 | -0.88 | -7.32 | 22.81 | -1.28 | -39.13 | -85.51 | 0.01 | -5.9 | -82.07 |
| 21Q1 (6) | 4.37 | -4.17 | 19.73 | 3.2 | 25.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.68 | 5.75 | 25.17 | -0.05 | 91.38 | 83.33 | 4.38 | 9.23 | 20.0 | 27.29 | 4.19 | 0 | 2.38 | 8.18 | 30.05 | 1.53 | -0.65 | 73.86 | 0 | 0 | 0 | 0.31 | 24.0 | 24.0 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.1 | -100.0 | -190.91 | 5.51 | -0.9 | -3.5 | -0.82 | 8.89 | 15.46 | -0.92 | 3.16 | -6.98 | 0.01 | -13.38 | -74.92 |
| 20Q4 (5) | 4.56 | -14.93 | -8.43 | 2.55 | 64.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.48 | -13.43 | -6.45 | -0.58 | -546.15 | -262.5 | 4.01 | -14.86 | -7.82 | 26.19 | -13.53 | 0 | 2.2 | 6.28 | 31.74 | 1.54 | 0.0 | 73.03 | 0 | 0 | 0 | 0.25 | -3.85 | -3.85 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | -0.05 | -108.62 | -112.2 | 5.56 | -10.03 | -7.49 | -0.9 | 10.0 | 1.1 | -0.95 | -126.19 | -90.0 | 0.01 | -78.87 | -78.1 |
| 20Q3 (4) | 5.36 | 47.25 | 0.0 | 1.55 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.02 | -17.45 | 0.0 | 0.13 | -65.79 | 0.0 | 4.71 | -7.1 | 0.0 | 30.29 | 0 | 0.0 | 2.07 | 9.52 | 0.0 | 1.54 | 77.01 | 0.0 | 0 | 0 | 0.0 | 0.26 | 8.33 | 0.0 | 14.38 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 0.58 | 28.89 | 0.0 | 6.18 | 1.98 | 0.0 | -1.0 | 12.28 | 0.0 | -0.42 | 39.13 | 0.0 | 0.04 | 4.08 | 0.0 |
