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) | 17.41 | -62.05 | 8.1 | 17.39 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | 0 | 61.5 | 38.86 | 0.00 | 0 | 0 | 0 | 3.18 | -0.62 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 2.39 | -10.15 | 10.88 | 0.0 | 9.8 | 0 | 23.07 | 73.85 | 4.42 | 13.04 | 14.22 | 289.59 | 0.01 | -10.04 |
| 2022 (9) | 45.88 | 177.22 | 6.9 | -58.18 | 0 | 0 | 0 | 0 | 0 | 0 | -1.49 | 0 | 44.29 | -35.47 | 0.00 | 0 | 0 | 0 | 3.2 | -0.93 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 2.66 | 101.52 | 10.88 | 32.52 | -0.26 | 0 | 13.27 | -42.1 | 3.91 | -15.55 | 3.65 | -79.74 | 0.01 | 21.29 |
| 2021 (8) | 16.55 | -51.81 | 16.5 | 323.08 | 0 | 0 | 0 | 0 | 0 | 0 | 13.86 | 27.74 | 68.64 | 15.99 | 0.00 | 0 | 0 | 0 | 3.23 | 0.0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 1.32 | 355.17 | 8.21 | 33.71 | 13.39 | 28.63 | 22.92 | 36.1 | 4.63 | 13.2 | 18.02 | 24.28 | 0.01 | -7.42 |
| 2020 (7) | 34.34 | 104.65 | 3.9 | 12900.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.85 | 282.04 | 59.18 | 57.14 | 0.00 | 0 | 0 | 0 | 3.23 | -2.42 | 0 | 0 | 0 | 0 | 59.45 | -2.59 | 0.29 | 0 | 6.14 | 10.23 | 10.41 | 262.72 | 16.84 | 99.53 | 4.09 | 53.76 | 14.5 | 162.21 | 0.01 | -2.91 |
| 2019 (6) | 16.78 | -16.72 | 0.03 | -98.91 | 0 | 0 | 0 | 0 | 0 | 0 | 2.84 | 0 | 37.66 | 76.31 | 0.00 | 0 | 0 | 0 | 3.31 | 20.36 | 0 | 0 | 0 | 0 | 61.03 | -2.52 | 0 | 0 | 5.57 | -27.66 | 2.87 | 0 | 8.44 | 51.53 | 2.66 | 86.01 | 5.53 | 0 | 0.01 | 7.84 |
| 2018 (5) | 20.15 | 3.07 | 2.76 | -45.78 | 0 | 0 | 0 | 0 | 0 | 0 | -2.78 | 0 | 21.36 | -39.13 | 0.00 | 0 | 0 | 0 | 2.75 | -1.08 | 0 | 0 | 0 | 0 | 62.61 | 2.09 | 0.63 | 0 | 7.7 | 14.07 | -2.77 | 0 | 5.57 | -57.42 | 1.43 | 0 | -1.34 | 0 | 0.01 | 4.37 |
| 2017 (4) | 19.55 | -22.79 | 5.09 | 131.36 | 0 | 0 | 0 | 0 | 0 | 0 | 6.87 | 0 | 35.09 | 45.54 | 0.00 | 0 | 0 | 0 | 2.78 | -0.36 | 0 | 0 | 0 | 0 | 61.33 | -3.16 | 0 | 0 | 6.75 | -31.26 | 6.33 | 0 | 13.08 | 93.78 | -0.34 | 0 | 5.99 | 0 | 0.01 | -2.52 |
| 2016 (3) | 25.32 | 81.64 | 2.2 | -37.14 | 0 | 0 | 0 | 0 | 0 | 0 | -3.54 | 0 | 24.11 | 15.25 | 0.00 | 0 | 0 | 0 | 2.79 | 27.4 | 0 | 0 | 0 | 0 | 63.33 | -7.99 | 0.32 | 300.0 | 9.82 | 14.19 | -3.39 | 0 | 6.75 | -41.51 | -0.68 | 0 | -4.07 | 0 | 0.01 | 10.15 |
| 2015 (2) | 13.94 | 24.58 | 3.5 | -29.58 | 0 | 0 | 0 | 0 | 0 | 0 | 2.36 | 232.39 | 20.92 | -43.04 | 0.00 | 0 | 0 | 0 | 2.19 | -8.75 | 0 | 0 | 0 | 0 | 68.83 | 0.0 | 0.08 | 300.0 | 8.6 | 1.42 | 2.86 | 326.87 | 11.54 | 25.85 | -0.75 | 0 | 2.11 | 151.19 | 0.01 | 1.61 |
| 2014 (1) | 11.19 | -26.33 | 4.97 | 521.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.71 | 273.68 | 36.73 | -17.65 | 0.00 | 0 | 0 | 0 | 2.4 | 0.42 | 0 | 0 | 0 | 0 | 68.83 | 0.0 | 0.02 | 0.0 | 8.48 | -4.93 | 0.67 | 0 | 9.17 | 7.88 | 0.17 | 0 | 0.84 | 0 | 0.01 | 6.02 |
| 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) | 8.5 | -52.38 | -79.04 | 5.68 | -64.7 | 8.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.87 | -123.84 | -45.0 | 80.09 | -13.57 | 64.79 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 62.42 | 0.0 | 5.0 | 3.37 | 0.0 | 41.0 | 12.84 | 0.0 | 18.01 | 9.13 | -8.7 | -7.96 | 25.35 | -3.28 | 9.27 | 7.02 | 25.81 | 68.75 | 16.15 | 3.66 | 14.7 | 0.01 | 1.05 | -5.12 |
| 24Q2 (19) | 17.85 | 14.13 | 12.19 | 16.09 | 58.37 | 67.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.65 | -42.34 | -42.34 | 92.66 | 8.02 | 22.19 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.18 | 0.0 | -0.31 | 0 | 0 | 0 | 0 | 0 | 0 | 62.42 | 5.0 | 5.0 | 3.37 | 41.0 | 41.0 | 12.84 | 18.01 | 18.01 | 10.0 | -38.0 | -5.03 | 26.21 | -10.85 | 10.13 | 5.58 | 8.98 | 45.69 | 15.58 | -26.68 | 8.5 | 0.01 | -1.87 | -2.54 |
| 24Q1 (18) | 15.64 | -10.17 | -11.54 | 10.16 | 25.43 | 35.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.33 | 8942.86 | 51.07 | 85.78 | 39.48 | 23.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.18 | 0.0 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.39 | 0.0 | -10.15 | 10.88 | 0.0 | 0.0 | 16.13 | 64.59 | 310.43 | 29.4 | 27.44 | 68.29 | 5.12 | 15.84 | 36.9 | 21.25 | 49.44 | 177.05 | 0.01 | -5.77 | -12.4 |
| 23Q4 (17) | 17.41 | -57.07 | -62.05 | 8.1 | 55.17 | 17.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 111.67 | -93.81 | 61.5 | 26.54 | 38.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.18 | 0.0 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.39 | 0.0 | -10.15 | 10.88 | 0.0 | 0.0 | 9.8 | -1.21 | 3869.23 | 23.07 | -0.56 | 73.85 | 4.42 | 6.25 | 13.04 | 14.22 | 0.99 | 289.59 | 0.01 | 1.55 | -10.04 |
| 23Q3 (16) | 40.55 | 154.87 | 126.66 | 5.22 | -45.79 | -14.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.6 | -109.48 | -140.27 | 48.6 | -35.91 | 9.66 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.18 | -0.31 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.39 | 0.0 | -10.15 | 10.88 | 0.0 | 0.0 | 9.92 | -5.79 | 503.25 | 23.2 | -2.52 | 109.58 | 4.16 | 8.62 | 51.27 | 14.08 | -1.95 | 4755.17 | 0.01 | 3.8 | -10.67 |
| 23Q2 (15) | 15.91 | -10.01 | -22.47 | 9.63 | 28.4 | 28.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.33 | 51.07 | 369.36 | 75.83 | 8.73 | -14.51 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.19 | -0.31 | -0.93 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.39 | -10.15 | -10.15 | 10.88 | 0.0 | 0.0 | 10.53 | 167.94 | 367.94 | 23.8 | 36.23 | 147.92 | 3.83 | 2.41 | 15.02 | 14.36 | 87.22 | 2493.33 | 0.01 | -11.8 | -11.82 |
| 23Q1 (14) | 17.68 | -61.46 | -36.45 | 7.5 | 8.7 | 336.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.19 | 270.8 | 339.43 | 69.74 | 57.46 | 10.54 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.2 | 0.0 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.66 | 0.0 | 101.52 | 10.88 | 0.0 | 32.52 | 3.93 | 1611.54 | -66.21 | 17.47 | 31.65 | -17.48 | 3.74 | -4.35 | -6.5 | 7.67 | 110.14 | -50.93 | 0.01 | -3.23 | 12.22 |
| 22Q4 (13) | 45.88 | 156.46 | 177.22 | 6.9 | 12.75 | -58.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.13 | -24.16 | -82.43 | 44.29 | -0.07 | -35.47 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.2 | 0.0 | -0.93 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.66 | 0.0 | 101.52 | 10.88 | 0.0 | 32.52 | -0.26 | 89.43 | -101.94 | 13.27 | 19.87 | -42.1 | 3.91 | 42.18 | -15.55 | 3.65 | 1158.62 | -79.74 | 0.01 | 0.83 | 21.29 |
| 22Q3 (12) | 17.89 | -12.82 | 42.21 | 6.12 | -18.62 | 74.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.49 | 163.4 | 156.9 | 44.32 | -50.03 | -36.01 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.2 | -0.62 | -0.93 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.66 | 0.0 | 101.52 | 10.88 | 0.0 | 32.52 | -2.46 | 37.4 | -132.89 | 11.07 | 15.31 | -34.96 | 2.75 | -17.42 | -46.08 | 0.29 | 148.33 | -97.69 | 0.01 | 2.46 | 15.05 |
| 22Q2 (11) | 20.52 | -26.24 | 35.98 | 7.52 | 337.21 | 15.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.35 | -34.29 | -169.94 | 88.7 | 40.59 | -13.89 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.22 | 0.0 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 2.66 | 101.52 | 817.24 | 10.88 | 32.52 | 77.2 | -3.93 | -133.79 | -122.77 | 9.6 | -54.65 | -59.48 | 3.33 | -16.75 | -25.0 | -0.6 | -103.84 | -102.76 | 0.01 | 12.25 | 14.03 |
| 22Q1 (10) | 27.82 | 68.1 | 95.64 | 1.72 | -89.58 | -59.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.75 | -127.22 | -150.0 | 63.09 | -8.09 | -18.27 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.22 | -0.31 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 1.32 | 0.0 | 355.17 | 8.21 | 0.0 | 33.71 | 11.63 | -13.14 | -16.33 | 21.17 | -7.64 | 4.13 | 4.0 | -13.61 | -13.79 | 15.63 | -13.26 | -15.7 | 0.01 | 4.59 | -0.23 |
| 21Q4 (9) | 16.55 | 31.56 | -51.81 | 16.5 | 371.43 | 323.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.43 | 1008.62 | 40.09 | 68.64 | -0.9 | 15.99 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.23 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 1.32 | 0.0 | 355.17 | 8.21 | 0.0 | 33.71 | 13.39 | 79.01 | 28.63 | 22.92 | 34.67 | 36.1 | 4.63 | -9.22 | 13.2 | 18.02 | 43.24 | 24.28 | 0.01 | -4.35 | -7.42 |
| 21Q3 (8) | 12.58 | -16.63 | -25.39 | 3.5 | -46.15 | 233.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.58 | -82.74 | -80.73 | 69.26 | -32.76 | 128.43 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.23 | -0.31 | -0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 1.32 | 355.17 | 355.17 | 8.21 | 33.71 | 33.71 | 7.48 | -56.66 | 18.35 | 17.02 | -28.16 | 33.49 | 5.1 | 14.86 | 25.31 | 12.58 | -42.03 | 21.08 | 0.01 | 1.55 | -6.33 |
| 21Q2 (7) | 15.09 | 6.12 | -1.31 | 6.5 | 54.76 | 16150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | -4.0 | -19.42 | 103.01 | 33.45 | 129.63 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.24 | 0.0 | -0.31 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 6.14 | 0.0 | 0.0 | 17.26 | 24.17 | 423.03 | 23.69 | 16.53 | 143.47 | 4.44 | -4.31 | 43.23 | 21.7 | 17.04 | 239.06 | 0.01 | -1.79 | -7.32 |
| 21Q1 (6) | 14.22 | -58.59 | -25.63 | 4.2 | 7.69 | 128.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | -23.75 | 476.34 | 77.19 | 30.43 | 113.65 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.24 | 0.31 | -0.61 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | 0.71 | 0.29 | 0.0 | 0 | 6.14 | 0.0 | 10.23 | 13.9 | 33.53 | 616.49 | 20.33 | 20.72 | 170.71 | 4.64 | 13.45 | 113.82 | 18.54 | 27.86 | 351.09 | 0.01 | -2.95 | -9.62 |
| 20Q4 (5) | 34.34 | 103.68 | 104.65 | 3.9 | 271.43 | 12900.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.59 | 52.49 | 240.0 | 59.18 | 95.18 | 57.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.23 | -0.62 | -2.42 | 0 | 0 | 0 | 0 | 0 | 0 | 59.45 | 0.0 | -2.59 | 0.29 | 0.0 | 0 | 6.14 | 0.0 | 10.23 | 10.41 | 64.72 | 262.72 | 16.84 | 32.08 | 99.53 | 4.09 | 0.49 | 53.76 | 14.5 | 39.56 | 162.21 | 0.01 | -3.22 | -2.91 |
| 20Q3 (4) | 16.86 | 10.27 | 0.0 | 1.05 | 2525.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.01 | -27.82 | 0.0 | 30.32 | -32.41 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 59.45 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 6.14 | 0.0 | 0.0 | 6.32 | 91.52 | 0.0 | 12.75 | 31.04 | 0.0 | 4.07 | 31.29 | 0.0 | 10.39 | 62.34 | 0.0 | 0.01 | 0.48 | 0.0 |
