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) | 4.53 | 81.2 | 5.6 | 11.33 | 0.16 | 0.0 | 0 | 0 | 10.07 | -27.29 | 0.11 | -87.91 | 2.33 | -47.64 | 23.14 | -27.99 | 2.22 | -36.57 | 2.78 | -13.66 | 0.25 | -39.02 | 0.16 | 0 | 11.7 | 0.0 | 0.22 | 22.22 | 1.6 | 28.0 | 0.12 | -69.23 | 1.93 | 6.63 | -4.21 | 0 | -4.09 | 0 | 0.00 | 0 |
| 2022 (9) | 2.5 | 29.53 | 5.03 | 4.79 | 0.16 | 0.0 | 0 | 0 | 13.85 | 29.92 | 0.91 | 0 | 4.45 | 14.99 | 32.13 | -11.5 | 3.5 | 1.16 | 3.22 | -11.54 | 0.41 | -28.07 | 0 | 0 | 11.7 | 0.0 | 0.18 | 0.0 | 1.25 | 0.0 | 0.39 | 0 | 1.81 | 108.05 | -3.6 | 0 | -3.21 | 0 | 0.00 | 0 |
| 2021 (8) | 1.93 | -19.58 | 4.8 | -5.88 | 0.16 | 0 | 0 | 0 | 10.66 | 12.57 | -0.56 | 0 | 3.87 | 31.63 | 36.30 | 16.94 | 3.46 | 92.22 | 3.64 | -19.29 | 0.57 | 0 | 0 | 0 | 11.7 | 0.0 | 0.18 | 5.88 | 1.25 | 12.61 | -0.55 | 0 | 0.87 | -39.16 | -2.63 | 0 | -3.18 | 0 | 0.00 | 0 |
| 2020 (7) | 2.4 | 14.29 | 5.1 | 180.22 | 0 | 0 | 0 | 0 | 9.47 | -17.29 | 0.02 | -90.91 | 2.94 | 17.13 | 31.05 | 41.62 | 1.8 | -3.74 | 4.51 | -8.89 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.17 | 13.33 | 1.11 | 94.74 | 0.14 | -84.09 | 1.43 | -10.62 | -1.55 | 0 | -1.41 | 0 | 0.00 | 0 |
| 2019 (6) | 2.1 | 75.0 | 1.82 | 43.31 | 0 | 0 | 0 | 0 | 11.45 | 6.22 | 0.22 | 57.14 | 2.51 | -16.33 | 21.92 | -21.23 | 1.87 | -23.36 | 4.95 | -5.53 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.15 | 7.14 | 0.57 | 850.0 | 0.88 | -33.33 | 1.6 | 5.26 | -1.11 | 0 | -0.23 | 0 | 0.00 | 0 |
| 2018 (5) | 1.2 | -67.03 | 1.27 | -9.29 | 0 | 0 | 0 | 0 | 10.78 | -7.39 | 0.14 | -41.67 | 3.0 | 20.97 | 27.83 | 30.62 | 2.44 | 10.91 | 5.24 | 46.78 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.14 | 27.27 | 0.06 | 0 | 1.32 | 28.16 | 1.52 | 33.33 | -0.57 | 0 | 0.75 | -22.68 | 0.00 | 0 |
| 2017 (4) | 3.64 | 11.31 | 1.4 | 0 | 0 | 0 | 0 | 0 | 11.64 | 5.43 | 0.24 | 100.0 | 2.48 | -15.36 | 21.31 | -19.72 | 2.2 | 16.4 | 3.57 | 0 | 0 | 0 | 0.01 | -50.0 | 11.7 | 0.0 | 0.11 | 10.0 | 0 | 0 | 1.03 | 15.73 | 1.14 | 15.15 | -0.06 | 0 | 0.97 | 4.3 | 0.00 | 0 |
| 2016 (3) | 3.27 | -36.38 | 0 | 0 | 0 | 0 | 0 | 0 | 11.04 | -7.3 | 0.12 | -70.73 | 2.93 | 15.81 | 26.54 | 24.94 | 1.89 | 11.18 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 11.7 | 0.0 | 0.1 | 66.67 | 0 | 0 | 0.89 | -29.37 | 0.99 | -25.0 | 0.04 | -92.45 | 0.93 | -48.04 | 0.00 | 0 |
| 2015 (2) | 5.14 | 21.8 | 0 | 0 | 0 | 0 | 0 | 0 | 11.91 | 0.34 | 0.41 | -14.58 | 2.53 | -24.48 | 21.24 | -24.73 | 1.7 | -17.48 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 11.7 | 0.0 | 0.06 | 500.0 | 0 | 0 | 1.26 | 12.5 | 1.32 | 16.81 | 0.53 | -10.17 | 1.79 | 4.68 | 0.00 | 0 |
| 2014 (1) | 4.22 | 55.15 | 0 | 0 | 0 | 0 | 0 | 0 | 11.87 | 11.56 | 0.48 | 269.23 | 3.35 | 19.22 | 28.22 | 6.86 | 2.06 | 45.07 | 0 | 0 | 0 | 0 | 0.03 | -57.14 | 11.7 | 13.26 | 0.01 | 0 | 0 | 0 | 1.12 | 67.16 | 1.13 | 68.66 | 0.59 | 90.32 | 1.71 | 74.49 | 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) | 4.05 | -0.98 | -13.65 | 5.38 | -1.82 | 5.91 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.23 | -7.71 | 24.23 | 0.09 | -76.92 | -47.06 | 3.23 | -7.98 | 24.71 | 28.26 | -13.05 | 18.27 | 2.85 | 10.47 | 21.28 | 2.65 | -5.36 | -9.56 | 0.13 | -23.53 | -55.17 | 0.16 | 0.0 | 0 | 11.7 | 0.0 | 0.0 | 0.23 | 0.0 | 4.55 | 1.7 | 0.0 | 6.25 | 0.53 | 20.45 | 130.43 | 2.46 | 3.8 | 20.0 | -3.71 | 6.08 | 5.6 | -3.18 | 9.4 | 14.05 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.09 | -5.76 | -5.98 | 5.48 | 0.0 | 3.79 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.5 | 55.56 | 42.86 | 0.39 | 680.0 | 116.67 | 3.51 | 42.68 | 25.81 | 32.50 | 28.81 | 44.79 | 2.58 | 11.21 | -2.64 | 2.8 | 0.36 | -4.44 | 0.17 | -19.05 | -48.48 | 0.16 | 0.0 | 0 | 11.7 | 0.0 | 0.0 | 0.23 | 4.55 | 4.55 | 1.7 | 6.25 | 6.25 | 0.44 | 158.82 | 528.57 | 2.37 | 19.7 | 26.06 | -3.95 | 3.42 | 3.19 | -3.51 | 10.46 | 12.47 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.34 | -4.19 | 28.4 | 5.48 | -2.14 | 8.95 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.25 | -8.16 | -12.45 | 0.05 | 141.67 | 141.67 | 2.46 | 5.58 | -30.9 | 25.23 | 9.04 | -2.76 | 2.32 | 4.5 | -20.82 | 2.79 | 0.36 | -13.35 | 0.21 | -16.0 | -43.24 | 0.16 | 0.0 | 0 | 11.7 | 0.0 | 0.0 | 0.22 | 0.0 | 22.22 | 1.6 | 0.0 | 28.0 | 0.17 | 41.67 | -37.04 | 1.98 | 2.59 | 16.47 | -4.09 | 2.85 | -15.21 | -3.92 | 4.16 | -19.51 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.53 | -3.41 | 81.2 | 5.6 | 10.24 | 11.33 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.45 | -5.77 | -23.91 | -0.12 | -170.59 | -180.0 | 2.33 | -10.04 | -47.64 | 23.14 | -3.16 | -28.04 | 2.22 | -5.53 | -36.57 | 2.78 | -5.12 | -13.66 | 0.25 | -13.79 | -39.02 | 0.16 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.22 | 0.0 | 22.22 | 1.6 | 0.0 | 28.0 | 0.12 | -47.83 | -69.23 | 1.93 | -5.85 | 6.63 | -4.21 | -7.12 | -16.94 | -4.09 | -10.54 | -27.41 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.69 | 7.82 | 121.23 | 5.08 | -3.79 | 0.99 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.6 | 6.12 | -37.95 | 0.17 | -5.56 | -70.18 | 2.59 | -7.17 | -45.59 | 23.89 | 6.45 | -30.53 | 2.35 | -11.32 | -37.17 | 2.93 | 0.0 | -16.76 | 0.29 | -12.12 | -35.56 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.22 | 0.0 | 22.22 | 1.6 | 0.0 | 28.0 | 0.23 | 228.57 | 15.0 | 2.05 | 9.04 | 25.77 | -3.93 | 3.68 | -20.92 | -3.7 | 7.73 | -21.31 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.35 | 28.7 | 103.27 | 5.28 | 4.97 | 4.97 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.45 | -4.67 | -34.49 | 0.18 | 250.0 | 20.0 | 2.79 | -21.63 | -31.95 | 22.45 | -13.5 | -31.29 | 2.65 | -9.56 | -36.6 | 2.93 | -9.01 | 0.34 | 0.33 | -10.81 | -32.65 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.22 | 22.22 | 22.22 | 1.6 | 28.0 | 28.0 | 0.07 | -74.07 | 119.44 | 1.88 | 10.59 | 77.36 | -4.08 | -14.93 | -27.5 | -4.01 | -22.26 | -12.64 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.38 | 35.2 | 73.33 | 5.03 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 2.57 | -20.19 | -4.46 | -0.12 | -180.0 | -400.0 | 3.56 | -20.0 | -0.28 | 25.95 | -19.3 | -17.87 | 2.93 | -16.29 | -28.19 | 3.22 | 0.0 | -8.0 | 0.37 | -9.76 | -30.19 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.27 | -30.77 | 152.94 | 1.7 | -6.08 | 86.81 | -3.55 | 1.39 | -47.92 | -3.28 | -2.18 | -12.71 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.5 | 17.92 | 29.53 | 5.03 | 0.0 | 4.79 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.22 | -23.15 | 0.0 | 0.15 | -73.68 | 236.36 | 4.45 | -6.51 | 14.99 | 32.15 | -6.51 | -11.43 | 3.5 | -6.42 | 1.16 | 3.22 | -8.52 | -11.54 | 0.41 | -8.89 | -28.07 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.39 | 95.0 | 170.91 | 1.81 | 11.04 | 108.05 | -3.6 | -10.77 | -36.88 | -3.21 | -5.25 | -0.94 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.12 | -0.93 | 16.48 | 5.03 | 0.0 | 9.35 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 4.19 | 12.03 | 44.48 | 0.57 | 280.0 | 575.0 | 4.76 | 16.1 | 46.91 | 34.39 | 5.28 | 6.58 | 3.74 | -10.53 | 27.65 | 3.52 | 20.55 | -13.73 | 0.45 | -8.16 | -26.23 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.2 | 155.56 | 144.44 | 1.63 | 53.77 | 66.33 | -3.25 | -1.56 | -45.09 | -3.05 | 14.33 | -13.38 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.14 | 9.74 | 13.83 | 5.03 | 0.0 | 11.78 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 3.74 | 39.03 | 50.2 | 0.15 | 275.0 | 188.24 | 4.1 | 14.85 | 50.74 | 32.67 | 3.41 | 19.51 | 4.18 | 2.45 | 54.81 | 2.92 | -16.57 | -30.81 | 0.49 | -7.55 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.18 | 0.0 | 5.88 | 1.25 | 0.0 | 12.61 | -0.36 | 29.41 | -89.47 | 1.06 | 16.48 | -3.64 | -3.2 | -33.33 | -55.34 | -3.56 | -22.34 | -58.22 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.95 | 1.04 | -16.31 | 5.03 | 4.79 | 19.76 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 2.69 | -16.46 | 31.22 | 0.04 | 136.36 | 125.0 | 3.57 | -7.75 | 38.91 | 31.59 | -12.98 | 26.49 | 4.08 | 17.92 | 96.15 | 3.5 | -3.85 | -19.91 | 0.53 | -7.02 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.18 | 0.0 | 5.88 | 1.25 | 0.0 | 12.61 | -0.51 | 7.27 | -2450.0 | 0.91 | 4.6 | -28.35 | -2.4 | 8.75 | -31.87 | -2.91 | 8.49 | -58.15 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.93 | 6.04 | -19.58 | 4.8 | 4.35 | -5.88 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 3.22 | 11.03 | 23.85 | -0.11 | 8.33 | -22.22 | 3.87 | 19.44 | 31.63 | 36.30 | 12.5 | 17.06 | 3.46 | 18.09 | 92.22 | 3.64 | -10.78 | -19.29 | 0.57 | -6.56 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.18 | 0.0 | 5.88 | 1.25 | 0.0 | 12.61 | -0.55 | -22.22 | -492.86 | 0.87 | -11.22 | -39.16 | -2.63 | -17.41 | -69.68 | -3.18 | -18.22 | -125.53 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.82 | -3.19 | -7.61 | 4.6 | 2.22 | -6.12 | 0.16 | 0 | 0 | 0 | 0 | 0 | 2.9 | 16.47 | 3.2 | -0.12 | 29.41 | -166.67 | 3.24 | 19.12 | 8.0 | 32.27 | 18.05 | 2.3 | 2.93 | 8.52 | 38.21 | 4.08 | -3.32 | -12.45 | 0.61 | 0 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.18 | 5.88 | 5.88 | 1.25 | 12.61 | 12.61 | -0.45 | -136.84 | -314.29 | 0.98 | -10.91 | -34.67 | -2.24 | -8.74 | -41.77 | -2.69 | -19.56 | -96.35 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.88 | -19.31 | -39.55 | 4.5 | 7.14 | 18.42 | 0 | 0 | 0 | 0 | 0 | 0 | 2.49 | 21.46 | -12.01 | -0.17 | -6.25 | -194.44 | 2.72 | 5.84 | 7.09 | 27.34 | 9.45 | 0 | 2.7 | 29.81 | 25.0 | 4.22 | -3.43 | -12.27 | 0 | 0 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | -0.19 | -850.0 | -733.33 | 1.1 | -13.39 | -16.67 | -2.06 | -13.19 | -35.53 | -2.25 | -22.28 | -51.01 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.33 | -2.92 | -7.54 | 4.2 | -17.65 | 130.77 | 0 | 0 | 0 | 0 | 0 | 0 | 2.05 | -21.15 | 65.32 | -0.16 | -77.78 | 38.46 | 2.57 | -12.59 | 88.97 | 24.98 | -19.47 | 0 | 2.08 | 15.56 | 8.9 | 4.37 | -3.1 | -11.72 | 0 | 0 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.17 | 0.0 | 13.33 | 1.11 | 0.0 | 94.74 | -0.02 | -114.29 | -103.17 | 1.27 | -11.19 | -5.93 | -1.82 | -17.42 | -51.67 | -1.84 | -30.5 | -222.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.4 | 21.83 | 14.29 | 5.1 | 4.08 | 180.22 | 0 | 0 | 0 | 0 | 0 | 0 | 2.6 | -7.47 | -1.14 | -0.09 | -150.0 | -12.5 | 2.94 | -2.0 | 17.13 | 31.01 | -1.69 | 0 | 1.8 | -15.09 | -3.74 | 4.51 | -3.22 | -8.89 | 0 | 0 | 0 | 0 | 0 | 0 | 11.7 | 0.0 | 0.0 | 0.17 | 0.0 | 13.33 | 1.11 | 0.0 | 94.74 | 0.14 | -33.33 | -84.09 | 1.43 | -4.67 | -10.62 | -1.55 | 1.9 | -39.64 | -1.41 | -2.92 | -513.04 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.97 | -36.66 | 0.0 | 4.9 | 28.95 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.81 | -0.71 | 0.0 | 0.18 | 0.0 | 0.0 | 3.0 | 18.11 | 0.0 | 31.55 | 0 | 0.0 | 2.12 | -1.85 | 0.0 | 4.66 | -3.12 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.7 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.21 | 600.0 | 0.0 | 1.5 | 13.64 | 0.0 | -1.58 | -3.95 | 0.0 | -1.37 | 8.05 | 0.0 | 0.00 | 0 | 0.0 |
