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) | 2.73 | 10.08 | 0.78 | -71.11 | 0 | 0 | 0 | 0 | 11.23 | -22.34 | -0.49 | 0 | 3.24 | -29.72 | 28.85 | -9.5 | 1.89 | -24.4 | 0.04 | 0 | 1.94 | 2.11 | 0.04 | 0.0 | 7.26 | 0.0 | 0.03 | 0.0 | 0 | 0 | -0.3 | 0 | -0.27 | 0 | -0.27 | 0 | -0.57 | 0 | 0.18 | 30.51 |
| 2022 (9) | 2.48 | -14.78 | 2.7 | 0.0 | 0 | 0 | 0 | 0 | 14.46 | -13.62 | -0.66 | 0 | 4.61 | -9.61 | 31.88 | 4.64 | 2.5 | 2.88 | 0 | 0 | 1.9 | 2275.0 | 0.04 | 100.0 | 7.26 | 0.0 | 0.03 | 50.0 | 0 | 0 | -0.38 | 0 | -0.35 | 0 | 0 | 0 | -0.38 | 0 | 0.14 | 32.5 |
| 2021 (8) | 2.91 | -8.78 | 2.7 | 27.36 | 0.02 | 0 | 0 | 0 | 16.74 | 6.56 | -0.39 | 0 | 5.1 | -10.21 | 30.47 | -15.74 | 2.43 | -33.97 | 0 | 0 | 0.08 | 300.0 | 0.02 | 100.0 | 7.26 | 0.0 | 0.02 | 0 | 0.3 | 0 | 0.12 | -66.67 | 0.45 | 25.0 | 1.1 | 0 | 1.22 | 1933.33 | 0.10 | -28.46 |
| 2020 (7) | 3.19 | 9.62 | 2.12 | 0.47 | 0 | 0 | 0 | 0 | 15.71 | 9.02 | 0.3 | 328.57 | 5.68 | 16.16 | 36.16 | 6.54 | 3.68 | 59.31 | 0.01 | 0.0 | 0.02 | 0 | 0.01 | -80.0 | 7.26 | -23.01 | 0 | 0 | 0 | 0 | 0.36 | 0 | 0.36 | 0 | -0.3 | 0 | 0.06 | 0 | 0.15 | -18.39 |
| 2019 (6) | 2.91 | 46.23 | 2.11 | 11.05 | 0.19 | -54.76 | 0 | 0 | 14.41 | -12.13 | 0.07 | 0 | 4.89 | -22.38 | 33.93 | -11.66 | 2.31 | -0.43 | 0.01 | 0 | 0 | 0 | 0.05 | 0.0 | 9.43 | 0.0 | 0 | 0 | 0 | 0 | -2.54 | 0 | -2.54 | 0 | -0.29 | 0 | -2.83 | 0 | 0.18 | -12.69 |
| 2018 (5) | 1.99 | -17.08 | 1.9 | -18.8 | 0.42 | 0 | 0 | 0 | 16.4 | -0.79 | -0.23 | 0 | 6.3 | -7.35 | 38.41 | -6.62 | 2.32 | 11.0 | 0 | 0 | 0 | 0 | 0.05 | -73.68 | 9.43 | 0.0 | 0 | 0 | 0 | 0 | -2.59 | 0 | -2.59 | 0 | -0.02 | 0 | -2.61 | 0 | 0.20 | -3.49 |
| 2017 (4) | 2.4 | -2.83 | 2.34 | 44.44 | 0 | 0 | 0 | 0 | 16.53 | 16.08 | 0.65 | 62.5 | 6.8 | 37.1 | 41.14 | 18.1 | 2.09 | 1.46 | 0.04 | -87.1 | 0.58 | 0 | 0.19 | 1800.0 | 9.43 | 1.62 | 0 | 0 | 0 | 0 | -2.37 | 0 | -2.37 | 0 | -0.15 | 0 | -2.52 | 0 | 0.21 | 19.73 |
| 2016 (3) | 2.47 | -22.81 | 1.62 | -28.63 | 0.69 | 0 | 0 | 0 | 14.24 | -11.66 | 0.4 | 0 | 4.96 | -8.32 | 34.83 | 3.79 | 2.06 | -17.6 | 0.31 | 244.44 | 0 | 0 | 0.01 | 0 | 9.28 | 3.34 | 0 | 0 | 0 | 0 | -2.98 | 0 | -2.98 | 0 | -0.03 | 0 | -3.01 | 0 | 0.18 | -20.78 |
| 2015 (2) | 3.2 | 34.45 | 2.27 | -8.84 | 0 | 0 | 0.17 | 41.67 | 16.12 | -16.22 | -0.91 | 0 | 5.41 | -16.9 | 33.56 | -0.81 | 2.5 | 1.63 | 0.09 | -10.0 | 0.99 | 2.06 | 0 | 0 | 8.98 | 0.0 | 0 | 0 | 0 | 0 | -3.32 | 0 | -3.32 | 0 | 0.17 | -10.53 | -3.15 | 0 | 0.22 | 8.11 |
| 2014 (1) | 2.38 | 7.21 | 2.49 | -38.97 | 0.21 | -38.24 | 0.12 | 0 | 19.24 | -21.24 | -1.58 | 0 | 6.51 | -26.61 | 33.84 | -6.81 | 2.46 | 15.49 | 0.1 | -44.44 | 0.97 | 385.0 | 0 | 0 | 8.98 | 8.19 | 0 | 0 | 0 | 0 | -2.42 | 0 | -2.42 | 0 | 0.19 | 850.0 | -2.23 | 0 | 0.21 | 4.59 |
| 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) | 1.75 | -18.6 | -23.25 | 1.13 | 14.14 | -13.74 | 1.63 | -16.84 | 0 | 0 | 0 | 0 | 4.62 | 15.21 | 68.0 | 0.22 | 22.22 | 340.0 | 6.28 | 28.69 | 68.36 | 44.44 | 11.66 | 50.25 | 2.33 | 20.73 | 10.43 | 0.09 | -18.18 | 125.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | -25.0 | 7.42 | 2.2 | 2.2 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.04 | 84.62 | -33.33 | -0.01 | 95.65 | 0 | -0.03 | -110.0 | -200.0 | -0.07 | -275.0 | 0 | 0.17 | -3.2 | 25.64 |
| 24Q2 (19) | 2.15 | -3.15 | 14.97 | 0.99 | 25.32 | -53.3 | 1.96 | 0 | 0 | 0 | 0 | 0 | 4.01 | 35.47 | 44.24 | 0.18 | 228.57 | 238.46 | 4.88 | 22.61 | 33.7 | 39.80 | 10.31 | 50.6 | 1.93 | 4.32 | -18.22 | 0.11 | -21.43 | 175.0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | -25.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.26 | 40.91 | 50.94 | -0.23 | 43.9 | 53.06 | 0.3 | 1400.0 | -51.61 | 0.04 | 109.52 | -55.56 | 0.18 | -0.55 | 32.16 |
| 24Q1 (18) | 2.22 | -18.68 | 2.78 | 0.79 | 1.28 | -66.95 | 0 | 0 | 0 | 0 | 0 | 0 | 2.96 | 16.54 | -6.03 | -0.14 | 58.82 | -100.0 | 3.98 | 22.84 | -3.4 | 36.08 | 24.96 | 22.96 | 1.85 | -2.12 | -24.8 | 0.14 | 250.0 | 250.0 | 1.95 | 0.52 | 2.09 | 0.03 | -25.0 | -25.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.44 | -46.67 | 4.35 | -0.41 | -51.85 | 2.38 | 0.02 | 107.41 | -93.94 | -0.42 | 26.32 | -223.08 | 0.18 | -1.66 | 29.4 |
| 23Q4 (17) | 2.73 | 19.74 | 10.08 | 0.78 | -40.46 | -71.11 | 0 | 0 | 0 | 0 | 0 | 0 | 2.54 | -7.64 | -35.37 | -0.34 | -780.0 | -112.5 | 3.24 | -13.14 | -29.72 | 28.88 | -2.38 | -9.42 | 1.89 | -10.43 | -24.4 | 0.04 | 0.0 | 0 | 1.94 | 0.52 | 2.11 | 0.04 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.3 | -900.0 | 21.05 | -0.27 | 0 | 22.86 | -0.27 | -1000.0 | 0 | -0.57 | 0 | -50.0 | 0.18 | 32.72 | 30.51 |
| 23Q3 (16) | 2.28 | 21.93 | -21.92 | 1.31 | -38.21 | -58.28 | 0 | 0 | 0 | 0 | 0 | 0 | 2.75 | -1.08 | -30.38 | 0.05 | 138.46 | -78.26 | 3.73 | 2.19 | -26.43 | 29.58 | 11.92 | -15.93 | 2.11 | -10.59 | -22.99 | 0.04 | 0.0 | 0 | 1.93 | 0.52 | 2.12 | 0.04 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.03 | 94.34 | 86.36 | 0 | 100.0 | 100.0 | 0.03 | -95.16 | -94.83 | 0 | -100.0 | -100.0 | 0.14 | 1.82 | 6.12 |
| 23Q2 (15) | 1.87 | -13.43 | -59.96 | 2.12 | -11.3 | -43.16 | 0 | 0 | 0 | 0 | 0 | 0 | 2.78 | -11.75 | -7.64 | -0.13 | -85.71 | 78.69 | 3.65 | -11.41 | -10.1 | 26.43 | -9.93 | -6.26 | 2.36 | -4.07 | -14.8 | 0.04 | 0.0 | 0 | 1.92 | 0.52 | 2.13 | 0.04 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -0.53 | -15.22 | -17.78 | -0.49 | -16.67 | -16.67 | 0.62 | 87.88 | -3.12 | 0.09 | 169.23 | -52.63 | 0.13 | -2.63 | 6.09 |
| 23Q1 (14) | 2.16 | -12.9 | -32.29 | 2.39 | -11.48 | -31.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.15 | -19.85 | -11.76 | -0.07 | 56.25 | 46.15 | 4.12 | -10.63 | -17.93 | 29.34 | -7.96 | -9.86 | 2.46 | -1.6 | 1.23 | 0.04 | 0 | 0 | 1.91 | 0.53 | 2628.57 | 0.04 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | -100.0 | -0.46 | -21.05 | -4500.0 | -0.42 | -20.0 | -231.25 | 0.33 | 0 | -65.26 | -0.13 | 65.79 | -113.83 | 0.14 | -0.82 | 17.72 |
| 22Q4 (13) | 2.48 | -15.07 | -14.78 | 2.7 | -14.01 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.93 | -0.51 | 1.29 | -0.16 | -169.57 | 20.0 | 4.61 | -9.07 | -9.61 | 31.88 | -9.39 | 4.64 | 2.5 | -8.76 | 2.88 | 0 | 0 | 0 | 1.9 | 0.53 | 2275.0 | 0.04 | 0.0 | 100.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | -100.0 | -0.38 | -72.73 | -416.67 | -0.35 | -84.21 | -177.78 | 0 | -100.0 | -100.0 | -0.38 | -205.56 | -131.15 | 0.14 | 7.92 | 32.5 |
| 22Q3 (12) | 2.92 | -37.47 | 31.53 | 3.14 | -15.82 | -0.95 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.95 | 31.23 | 0.25 | 0.23 | 137.7 | 253.33 | 5.07 | 24.88 | -7.65 | 35.18 | 24.79 | 14.08 | 2.74 | -1.08 | 12.3 | 0 | 0 | 0 | 1.89 | 0.53 | 2000.0 | 0.04 | 0.0 | 300.0 | 7.26 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 0 | 0 | -100.0 | -0.22 | 51.11 | -46.67 | -0.19 | 54.76 | -211.76 | 0.58 | -9.38 | 383.33 | 0.36 | 89.47 | 1300.0 | 0.13 | 1.79 | 5.48 |
| 22Q2 (11) | 4.67 | 46.39 | 119.25 | 3.73 | 7.18 | 29.51 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.01 | -15.69 | -25.31 | -0.61 | -369.23 | -577.78 | 4.06 | -19.12 | -24.39 | 28.19 | -13.39 | -4.34 | 2.77 | 13.99 | -4.48 | 0 | 0 | -100.0 | 1.88 | 2585.71 | 3033.33 | 0.04 | 0.0 | 300.0 | 7.26 | 0.0 | 0.0 | 0.03 | 50.0 | 0 | 0 | -100.0 | 0 | -0.45 | -4400.0 | -240.62 | -0.42 | -231.25 | -231.25 | 0.64 | -32.63 | 60.0 | 0.19 | -79.79 | -73.61 | 0.13 | 8.05 | -4.46 |
| 22Q1 (10) | 3.19 | 9.62 | 38.1 | 3.48 | 28.89 | 38.65 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 3.57 | -7.99 | -26.99 | -0.13 | 35.0 | -360.0 | 5.02 | -1.57 | -13.75 | 32.56 | 6.86 | -1.16 | 2.43 | 0.0 | -35.88 | 0 | 0 | -100.0 | 0.07 | -12.5 | 0.0 | 0.04 | 100.0 | 300.0 | 7.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.3 | 0.0 | 0 | -0.01 | -108.33 | -102.44 | 0.32 | -28.89 | -21.95 | 0.95 | -13.64 | 600.0 | 0.94 | -22.95 | 327.27 | 0.12 | 11.63 | -18.12 |
| 21Q4 (9) | 2.91 | 31.08 | -8.78 | 2.7 | -14.83 | 27.36 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 3.88 | -1.52 | -21.46 | -0.2 | -33.33 | -233.33 | 5.1 | -7.1 | -10.21 | 30.47 | -1.22 | -15.79 | 2.43 | -0.41 | -33.97 | 0 | 0 | -100.0 | 0.08 | -11.11 | 300.0 | 0.02 | 100.0 | 100.0 | 7.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.3 | 0.0 | 0 | 0.12 | 180.0 | -66.67 | 0.45 | 164.71 | 25.0 | 1.1 | 816.67 | 466.67 | 1.22 | 4166.67 | 1933.33 | 0.10 | -14.09 | -28.46 |
| 21Q3 (8) | 2.22 | 4.23 | -34.71 | 3.17 | 10.07 | 8.19 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 3.94 | -2.23 | -9.63 | -0.15 | -66.67 | -155.56 | 5.49 | 2.23 | 0.37 | 30.84 | 4.65 | -18.13 | 2.44 | -15.86 | -16.15 | 0 | -100.0 | -100.0 | 0.09 | 50.0 | 800.0 | 0.01 | 0.0 | 0.0 | 7.26 | 0.0 | -23.01 | 0.02 | 0 | 0 | 0.3 | 0 | 0 | -0.15 | -146.88 | 93.75 | 0.17 | -46.88 | 107.08 | 0.12 | -70.0 | 126.09 | -0.03 | -104.17 | 98.95 | 0.12 | -7.8 | -29.88 |
| 21Q2 (7) | 2.13 | -7.79 | -37.9 | 2.88 | 14.74 | 11.2 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 4.03 | -17.59 | 15.8 | -0.09 | -280.0 | -350.0 | 5.37 | -7.73 | 7.19 | 29.47 | -10.52 | 0 | 2.9 | -23.48 | 13.73 | 0.01 | 0.0 | 0.0 | 0.06 | -14.29 | 0 | 0.01 | 0.0 | -80.0 | 7.26 | 0.0 | -23.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | -21.95 | 111.99 | 0.32 | -21.95 | 111.99 | 0.4 | 310.53 | 174.07 | 0.72 | 227.27 | 122.43 | 0.13 | -7.4 | -23.13 |
| 21Q1 (6) | 2.31 | -27.59 | -26.67 | 2.51 | 18.4 | 8.66 | 0.03 | 0 | 0 | 0 | 0 | 0 | 4.89 | -1.01 | 67.47 | 0.05 | -66.67 | 145.45 | 5.82 | 2.46 | 32.88 | 32.94 | -8.96 | 0 | 3.79 | 2.99 | 75.46 | 0.01 | 0.0 | 0.0 | 0.07 | 250.0 | 0 | 0.01 | 0.0 | -80.0 | 7.26 | 0.0 | -23.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 13.89 | 115.47 | 0.41 | 13.89 | 115.47 | -0.19 | 36.67 | 69.84 | 0.22 | 266.67 | 106.71 | 0.14 | -2.47 | -21.84 |
| 20Q4 (5) | 3.19 | -6.18 | 9.62 | 2.12 | -27.65 | 0.47 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.94 | 13.3 | 31.38 | 0.15 | -44.44 | 1400.0 | 5.68 | 3.84 | 16.16 | 36.18 | -3.97 | 0 | 3.68 | 26.46 | 59.31 | 0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 0 | 0.01 | 0.0 | -80.0 | 7.26 | -23.01 | -23.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0.36 | 115.0 | 114.17 | 0.36 | 115.0 | 114.17 | -0.3 | 34.78 | -3.45 | 0.06 | 102.1 | 102.12 | 0.15 | -15.79 | -18.39 |
| 20Q3 (4) | 3.4 | -0.87 | 0.0 | 2.93 | 13.13 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.36 | 25.29 | 0.0 | 0.27 | 1450.0 | 0.0 | 5.47 | 9.18 | 0.0 | 37.67 | 0 | 0.0 | 2.91 | 14.12 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | -80.0 | 0.0 | 9.43 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.4 | 10.11 | 0.0 | -2.4 | 10.11 | 0.0 | -0.46 | 14.81 | 0.0 | -2.86 | 10.9 | 0.0 | 0.17 | 1.07 | 0.0 |
