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) | 9.14 | 219.58 | 5.57 | -55.12 | 0.04 | 0.0 | 0 | 0 | 33.32 | 1435.48 | 5.79 | 23.19 | 0.23 | 155.56 | 0.69 | -83.36 | 33.24 | -38.92 | 2.89 | 165.14 | 7.58 | -22.57 | 0 | 0 | 15.5 | 0.0 | 2.48 | 23.38 | 0 | 0 | 13.63 | 28.1 | 16.1 | 27.37 | 0 | 0 | 13.63 | 28.1 | 0.00 | -10.89 |
| 2022 (9) | 2.86 | -77.67 | 12.41 | 31.18 | 0.04 | -98.52 | 0 | 0 | 2.17 | -92.92 | 4.7 | -48.69 | 0.09 | -55.0 | 4.15 | 535.39 | 54.42 | 58.61 | 1.09 | -0.91 | 9.79 | 168.96 | 0 | 0 | 15.5 | 0.0 | 2.01 | 84.4 | 0 | 0 | 10.64 | 10.26 | 12.64 | 17.69 | 0 | 0 | 10.64 | 10.26 | 0.00 | -15.19 |
| 2021 (8) | 12.81 | 550.25 | 9.46 | -33.61 | 2.71 | 903.7 | 0 | 0 | 30.64 | 364.24 | 9.16 | 1696.08 | 0.2 | 150.0 | 0.65 | -46.15 | 34.31 | -27.63 | 1.1 | -0.9 | 3.64 | -66.11 | 3.14 | 15600.0 | 15.5 | 0.0 | 1.09 | 4.81 | 0 | 0 | 9.65 | 565.52 | 10.74 | 326.19 | 0 | 0 | 9.65 | 565.52 | 0.00 | 0 |
| 2020 (7) | 1.97 | 169.86 | 14.25 | 160.04 | 0.27 | 0.0 | 0 | 0 | 6.6 | 184.48 | 0.51 | 82.14 | 0.08 | 100.0 | 1.21 | -29.7 | 47.41 | 14.43 | 1.11 | 0.0 | 10.74 | -41.82 | 0.02 | -33.33 | 15.5 | 0.0 | 1.04 | 2.97 | 0.04 | 0.0 | 1.45 | 1.4 | 2.52 | 1.61 | 0 | 0 | 1.45 | 1.4 | -0.06 | 0 |
| 2019 (6) | 0.73 | -53.8 | 5.48 | -12.18 | 0.27 | 145.45 | 0 | 0 | 2.32 | -76.08 | 0.28 | -76.27 | 0.04 | -20.0 | 1.72 | 234.48 | 41.43 | 48.39 | 1.11 | -0.89 | 18.46 | 172.67 | 0.03 | -57.14 | 15.5 | 0.0 | 1.01 | 13.48 | 0.04 | 0.0 | 1.43 | -9.49 | 2.48 | -1.2 | 0 | 0 | 1.43 | -9.49 | -0.06 | 0 |
| 2018 (5) | 1.58 | 172.41 | 6.24 | -23.81 | 0.11 | 22.22 | 0 | 0 | 9.7 | -36.18 | 1.18 | -31.4 | 0.05 | -37.5 | 0.52 | -2.06 | 27.92 | -4.22 | 1.12 | 0.0 | 6.77 | 33.79 | 0.07 | -30.0 | 15.5 | 0.0 | 0.89 | 9.88 | 0.04 | 0 | 1.58 | 90.36 | 2.51 | 53.05 | 0 | 0 | 1.58 | 90.36 | -0.05 | 0 |
| 2017 (4) | 0.58 | 1060.0 | 8.19 | -55.59 | 0.09 | -84.21 | 0 | 0 | 15.2 | 437.1 | 1.72 | 0 | 0.08 | -92.86 | 0.53 | -98.67 | 29.15 | -21.05 | 1.12 | -0.88 | 5.06 | -14.38 | 0.1 | -28.57 | 15.5 | 37.29 | 0.81 | 0.0 | 0 | 0 | 0.83 | 0 | 1.64 | 0 | 0 | 0 | 0.83 | 0 | -0.05 | 0 |
| 2016 (3) | 0.05 | -97.71 | 18.44 | 74.62 | 0.57 | 159.09 | 0 | 0 | 2.83 | 9333.33 | -0.25 | 0 | 1.12 | 3633.33 | 39.58 | -60.42 | 36.92 | 28.73 | 1.13 | 0.0 | 5.91 | -25.66 | 0.14 | -26.32 | 11.29 | 0.0 | 0.81 | 0.0 | 0 | 0 | -0.9 | 0 | -0.08 | 0 | 0 | 0 | -0.9 | 0 | -0.07 | 0 |
| 2015 (2) | 2.18 | -55.14 | 10.56 | 109.52 | 0.22 | 144.44 | 0 | 0 | 0.03 | -99.82 | -0.76 | 0 | 0.03 | -62.5 | 100.00 | 20975.0 | 28.68 | 20.05 | 1.13 | -0.88 | 7.95 | -22.44 | 0.19 | -17.39 | 11.29 | 0.0 | 0.81 | 1.25 | 0 | 0 | -0.65 | 0 | 0.16 | -82.8 | 0 | 0 | -0.65 | 0 | -0.06 | 0 |
| 2014 (1) | 4.86 | 158.51 | 5.04 | 30.57 | 0.09 | 125.0 | 0 | 0 | 16.86 | 1167.67 | 3.57 | 0 | 0.08 | -11.11 | 0.47 | -92.99 | 23.89 | 0.93 | 1.14 | -3.39 | 10.25 | -7.91 | 0.23 | -17.86 | 11.29 | 0.0 | 0.8 | 0.0 | 0 | 0 | 0.13 | 0 | 0.93 | 0 | 0 | 0 | 0.13 | 0 | -0.05 | 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) | 7.96 | -32.14 | 33.33 | 12.8 | 59.4 | 94.82 | 0.04 | -99.17 | 0.0 | 0 | 0 | 0 | 0.01 | -50.0 | -99.29 | 0.01 | 107.14 | -95.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 32.52 | 5.0 | -17.88 | 2.88 | 0.0 | -0.35 | 0.31 | -3.12 | -95.32 | 0 | 0 | 0 | 15.5 | 0.0 | 0.0 | 3.05 | 0.0 | 22.98 | 0 | 0 | 0 | 11.54 | 0.0 | -5.18 | 14.6 | 0.07 | -0.34 | 0 | 0 | 0 | 11.54 | 0.0 | -5.18 | 0.00 | 0.0 | 0.2 |
| 24Q2 (19) | 11.73 | -2.49 | 46.62 | 8.03 | 44.17 | 59.64 | 4.82 | 0.0 | 11950.0 | 0 | 0 | 0 | 0.02 | -99.6 | -99.84 | -0.14 | -114.74 | -105.88 | 0.01 | 0.0 | -80.0 | 0.06 | 72.08 | -73.92 | 30.97 | 4.0 | -20.41 | 2.88 | 0.0 | -0.35 | 0.32 | -88.53 | -97.15 | 0 | 0 | 0 | 15.5 | 0.0 | 0.0 | 3.05 | 22.98 | 22.98 | 0 | 0 | 0 | 11.54 | -5.8 | -3.67 | 14.59 | -0.95 | 0.97 | 0 | 0 | 0 | 11.54 | -5.8 | -3.67 | 0.00 | 0.43 | -0.46 |
| 24Q1 (18) | 12.03 | 31.62 | 86.51 | 5.57 | 0.0 | 10.74 | 4.82 | 11950.0 | 11950.0 | 0 | 0 | 0 | 5.06 | -51.25 | -45.88 | 0.95 | -34.48 | -46.02 | 0.01 | -95.65 | -85.71 | 0.03 | -95.01 | -94.55 | 29.78 | -10.41 | -37.25 | 2.88 | -0.35 | 164.22 | 2.79 | -63.19 | -75.13 | 0 | 0 | 0 | 15.5 | 0.0 | 0.0 | 2.48 | 0.0 | 23.38 | 0 | 0 | 0 | 12.25 | -10.12 | 21.65 | 14.73 | -8.51 | 22.04 | 0 | 0 | 0 | 12.25 | -10.12 | 21.65 | 0.00 | 4.54 | -8.72 |
| 23Q4 (17) | 9.14 | 53.1 | 219.58 | 5.57 | -15.22 | -55.12 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 10.38 | 636.17 | 51800.0 | 1.45 | 625.0 | 1215.38 | 0.23 | 666.67 | 155.56 | 0.69 | 428.29 | -83.36 | 33.24 | -16.06 | -38.92 | 2.89 | 0.0 | 165.14 | 7.58 | 14.33 | -22.57 | 0 | 0 | 0 | 15.5 | 0.0 | 0.0 | 2.48 | 0.0 | 23.38 | 0 | 0 | 0 | 13.63 | 12.0 | 28.1 | 16.1 | 9.9 | 27.37 | 0 | 0 | 0 | 13.63 | 12.0 | 28.1 | 0.00 | -4.57 | -10.89 |
| 23Q3 (16) | 5.97 | -25.37 | 338.97 | 6.57 | 30.62 | -44.56 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 1.41 | -88.42 | 213.33 | 0.2 | -91.6 | -23.08 | 0.03 | -40.0 | -75.0 | 0.13 | -42.51 | -96.1 | 39.6 | 1.77 | -19.08 | 2.89 | 0.0 | 162.73 | 6.63 | -40.86 | -30.36 | 0 | 0 | 0 | 15.5 | 0.0 | 0.0 | 2.48 | 0.0 | 23.38 | 0 | 0 | 0 | 12.17 | 1.59 | 13.1 | 14.65 | 1.38 | 14.72 | 0 | 0 | 0 | 12.17 | 1.59 | 13.1 | 0.00 | -0.66 | -6.2 |
| 23Q2 (15) | 8.0 | 24.03 | 492.59 | 5.03 | 0.0 | -49.24 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 12.18 | 30.27 | 866.67 | 2.38 | 35.23 | 7833.33 | 0.05 | -28.57 | -64.29 | 0.23 | -64.03 | -81.38 | 38.91 | -18.02 | -18.22 | 2.89 | 165.14 | 162.73 | 11.21 | -0.09 | 56.13 | 0 | 0 | 0 | 15.5 | 0.0 | 0.0 | 2.48 | 23.38 | 23.38 | 0 | 0 | 0 | 11.98 | 18.97 | 14.1 | 14.45 | 19.72 | 15.51 | 0 | 0 | 0 | 11.98 | 18.97 | 14.1 | 0.00 | -7.9 | -6.44 |
| 23Q1 (14) | 6.45 | 125.52 | -18.25 | 5.03 | -59.47 | -46.83 | 0.04 | 0.0 | -98.5 | 0 | 0 | 0 | 9.35 | 46650.0 | 2025.0 | 1.76 | 1453.85 | -61.15 | 0.07 | -22.22 | -63.16 | 0.63 | -84.77 | -13.81 | 47.46 | -12.79 | 30.46 | 1.09 | 0.0 | -0.91 | 11.22 | 14.61 | 209.09 | 0 | 0 | 0 | 15.5 | 0.0 | 0.0 | 2.01 | 0.0 | 84.4 | 0 | 0 | 0 | 10.07 | -5.36 | -28.98 | 12.07 | -4.51 | -20.96 | 0 | 0 | 0 | 10.07 | -5.36 | -28.98 | 0.00 | 2.06 | 1.4 |
| 22Q4 (13) | 2.86 | 110.29 | -77.67 | 12.41 | 4.73 | 31.18 | 0.04 | 0.0 | -98.52 | 0 | 0 | 0 | 0.02 | -95.56 | -98.6 | -0.13 | -150.0 | -172.22 | 0.09 | -25.0 | -55.0 | 4.15 | 23.73 | 535.39 | 54.42 | 11.2 | 58.61 | 1.09 | -0.91 | -0.91 | 9.79 | 2.84 | 168.96 | 0 | 0 | -100.0 | 15.5 | 0.0 | 0.0 | 2.01 | 0.0 | 84.4 | 0 | 0 | 0 | 10.64 | -1.12 | 10.26 | 12.64 | -1.02 | 17.69 | 0 | 0 | 0 | 10.64 | -1.12 | 10.26 | 0.00 | 0.46 | -15.19 |
| 22Q3 (12) | 1.36 | 0.74 | -82.91 | 11.85 | 19.58 | 25.26 | 0.04 | 0.0 | -98.55 | 0 | 0 | 0 | 0.45 | -64.29 | -94.6 | 0.26 | 766.67 | -95.57 | 0.12 | -14.29 | -42.86 | 3.35 | 174.62 | 439.82 | 48.94 | 2.86 | 55.61 | 1.1 | 0.0 | 0.0 | 9.52 | 32.59 | 160.11 | 0 | 0 | -100.0 | 15.5 | 0.0 | 0.0 | 2.01 | 0.0 | 84.4 | 0 | 0 | 0 | 10.76 | 2.48 | 11.62 | 12.77 | 2.08 | 19.01 | 0 | 0 | 0 | 10.76 | 2.48 | 11.62 | 0.00 | -0.91 | 183.65 |
| 22Q2 (11) | 1.35 | -82.89 | -45.12 | 9.91 | 4.76 | 4.76 | 0.04 | -98.5 | -85.19 | 0 | 0 | 0 | 1.26 | 186.36 | -91.98 | 0.03 | -99.34 | -98.83 | 0.14 | -26.32 | -41.67 | 1.22 | 66.51 | 37.72 | 47.58 | 30.79 | 38.92 | 1.1 | 0.0 | 0.0 | 7.18 | 97.8 | 126.5 | 0 | 0 | -100.0 | 15.5 | 0.0 | 0.0 | 2.01 | 84.4 | 84.4 | 0 | 0 | 0 | 10.5 | -25.95 | 178.51 | 12.51 | -18.07 | 157.41 | 0 | 0 | 0 | 10.5 | -25.95 | 178.51 | 0.00 | -0.18 | 106.74 |
| 22Q1 (10) | 7.89 | -38.41 | 79.73 | 9.46 | 0.0 | 0.0 | 2.66 | -1.85 | -29.44 | 0 | 0 | 0 | 0.44 | -69.23 | -91.47 | 4.53 | 2416.67 | 723.64 | 0.19 | -5.0 | -9.52 | 0.73 | 12.3 | -59.47 | 36.38 | 6.03 | -18.56 | 1.1 | 0.0 | 0.0 | 3.63 | -0.27 | 12.04 | 0 | -100.0 | -100.0 | 15.5 | 0.0 | 0.0 | 1.09 | 0.0 | 4.81 | 0 | 0 | 0 | 14.18 | 46.94 | 598.52 | 15.27 | 42.18 | 397.39 | 0 | 0 | 0 | 14.18 | 46.94 | 598.52 | 0.00 | -14.65 | 106.26 |
| 21Q4 (9) | 12.81 | 60.93 | 550.25 | 9.46 | 0.0 | -33.61 | 2.71 | -1.81 | 903.7 | 0 | 0 | 0 | 1.43 | -82.85 | -68.98 | 0.18 | -96.93 | -55.0 | 0.2 | -4.76 | 150.0 | 0.65 | 5.12 | -46.15 | 34.31 | 9.09 | -27.63 | 1.1 | 0.0 | -0.9 | 3.64 | -0.55 | -66.11 | 3.14 | 0.0 | 15600.0 | 15.5 | 0.0 | 0.0 | 1.09 | 0.0 | 4.81 | 0 | 0 | -100.0 | 9.65 | 0.1 | 565.52 | 10.74 | 0.09 | 326.19 | 0 | 0 | 0 | 9.65 | 0.1 | 565.52 | 0.00 | 199.09 | 107.19 |
| 21Q3 (8) | 7.96 | 223.58 | 907.59 | 9.46 | 0.0 | -26.21 | 2.76 | 922.22 | 922.22 | 0 | 0 | 0 | 8.34 | -46.91 | 421.25 | 5.87 | 128.4 | 1405.13 | 0.21 | -12.5 | 50.0 | 0.62 | -29.94 | -90.38 | 31.45 | -8.18 | -30.95 | 1.1 | 0.0 | -0.9 | 3.66 | 15.46 | -67.55 | 3.14 | 31300.0 | 15600.0 | 15.5 | 0.0 | 0.0 | 1.09 | 0.0 | 4.81 | 0 | 0 | -100.0 | 9.64 | 155.7 | 818.1 | 10.73 | 120.78 | 406.13 | 0 | 0 | 0 | 9.64 | 155.7 | 818.1 | -0.00 | 92.01 | 92.92 |
| 21Q2 (7) | 2.46 | -43.96 | 228.0 | 9.46 | 0.0 | -14.7 | 0.27 | -92.84 | 0 | 0 | 0 | 0 | 15.71 | 204.46 | 6445.83 | 2.57 | 367.27 | 1813.33 | 0.24 | 14.29 | 118.18 | 0.89 | -51.0 | 0 | 34.25 | -23.33 | -21.46 | 1.1 | 0.0 | -0.9 | 3.17 | -2.16 | -74.44 | 0.01 | 0.0 | -50.0 | 15.5 | 0.0 | 0.0 | 1.09 | 4.81 | 4.81 | 0 | 0 | -100.0 | 3.77 | 85.71 | 471.21 | 4.86 | 58.31 | 180.92 | 0 | 0 | 0 | 3.77 | 85.71 | 471.21 | -0.05 | 7.32 | 12.46 |
| 21Q1 (6) | 4.39 | 122.84 | 477.63 | 9.46 | -33.61 | 72.63 | 3.77 | 1296.3 | 1296.3 | 0 | 0 | 0 | 5.16 | 11.93 | 3340.0 | 0.55 | 37.5 | 492.86 | 0.21 | 162.5 | 250.0 | 1.81 | 49.22 | 0 | 44.67 | -5.78 | 5.35 | 1.1 | -0.9 | -0.9 | 3.24 | -69.83 | -82.32 | 0.01 | -50.0 | -66.67 | 15.5 | 0.0 | 0.0 | 1.04 | 0.0 | 2.97 | 0 | -100.0 | -100.0 | 2.03 | 40.0 | 56.15 | 3.07 | 21.83 | 30.64 | 0 | 0 | 0 | 2.03 | 40.0 | 56.15 | -0.06 | 2.03 | -0.14 |
| 20Q4 (5) | 1.97 | 149.37 | 169.86 | 14.25 | 11.15 | 160.04 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 4.61 | 188.12 | 2461.11 | 0.4 | 2.56 | 900.0 | 0.08 | -42.86 | 100.0 | 1.21 | -81.21 | 0 | 47.41 | 4.08 | 14.43 | 1.11 | 0.0 | 0.0 | 10.74 | -4.79 | -41.82 | 0.02 | 0.0 | -33.33 | 15.5 | 0.0 | 0.0 | 1.04 | 0.0 | 2.97 | 0.04 | 0.0 | 0.0 | 1.45 | 38.1 | 1.4 | 2.52 | 18.87 | 1.61 | 0 | 0 | 0 | 1.45 | 38.1 | 1.4 | -0.06 | 2.4 | -5.32 |
| 20Q3 (4) | 0.79 | 5.33 | 0.0 | 12.82 | 15.6 | 0.0 | 0.27 | 0 | 0.0 | 0 | 0 | 0.0 | 1.6 | 566.67 | 0.0 | 0.39 | 360.0 | 0.0 | 0.14 | 27.27 | 0.0 | 6.45 | 0 | 0.0 | 45.55 | 4.45 | 0.0 | 1.11 | 0.0 | 0.0 | 11.28 | -9.03 | 0.0 | 0.02 | 0.0 | 0.0 | 15.5 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.05 | 59.09 | 0.0 | 2.12 | 22.54 | 0.0 | 0 | 0 | 0.0 | 1.05 | 59.09 | 0.0 | -0.06 | 1.22 | 0.0 |
