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) | 13.32 | -10.36 | 0 | 0 | 1.22 | 7.02 | 0 | 0 | 25.39 | -24.86 | -0.37 | 0 | 2.48 | -76.93 | 9.77 | -69.3 | 6.07 | -49.88 | 0 | 0 | 5.29 | -31.57 | 0.1 | -16.67 | 33.08 | 0.0 | 0.09 | 0 | 0.01 | 0 | -0.34 | 0 | -0.25 | 0 | -1.32 | 0 | -1.66 | 0 | 0.00 | 0 |
| 2022 (9) | 14.86 | -10.43 | 0 | 0 | 1.14 | 225.71 | 0 | 0 | 33.79 | 35.59 | 0.95 | -75.7 | 10.75 | 132.68 | 31.81 | 71.6 | 12.11 | 38.4 | 0 | 0 | 7.73 | -15.7 | 0.12 | -33.33 | 33.08 | 0.0 | 0 | 0 | 0 | 0 | 0.85 | 0 | 0.85 | 0 | -1.59 | 0 | -0.74 | 0 | 0.00 | 0 |
| 2021 (8) | 16.59 | 102.81 | 0.92 | -82.99 | 0.35 | 0 | 0 | 0 | 24.92 | -24.28 | 3.91 | 0 | 4.62 | -51.06 | 18.54 | -35.37 | 8.75 | 24.11 | 0 | 0 | 9.17 | -15.79 | 0.18 | -28.0 | 33.08 | 44.01 | 0 | 0 | 0 | 0 | -0.2 | 0 | -0.2 | 0 | -1.58 | 0 | -1.78 | 0 | 0.00 | 0 |
| 2020 (7) | 8.18 | -26.7 | 5.41 | 11.09 | 0 | 0 | 0 | 0 | 32.91 | -3.01 | -4.35 | 0 | 9.44 | 17.71 | 28.68 | 21.35 | 7.05 | 5.07 | 0 | 0 | 10.89 | 55.57 | 0.25 | 8.7 | 22.97 | -14.35 | 0 | 0 | 0 | 0 | -2.29 | 0 | -2.29 | 0 | -0.99 | 0 | -3.28 | 0 | 0.00 | 0 |
| 2019 (6) | 11.16 | 43.63 | 4.87 | 59.15 | 0 | 0 | 0 | 0 | 33.93 | 5.97 | -3.39 | 0 | 8.02 | -8.66 | 23.64 | -13.8 | 6.71 | -17.26 | 0 | 0 | 7.0 | 211.11 | 0.23 | 0.0 | 26.82 | 0.0 | 0.16 | 0.0 | 0 | 0 | -5.9 | 0 | -5.74 | 0 | -2.21 | 0 | -8.11 | 0 | 0.00 | 0 |
| 2018 (5) | 7.77 | -52.85 | 3.06 | -23.88 | 0 | 0 | 0 | 0 | 32.02 | -4.13 | -2.21 | 0 | 8.78 | 70.16 | 27.42 | 77.49 | 8.11 | 67.56 | 0 | 0 | 2.25 | 0 | 0.23 | -4.17 | 26.82 | 0.0 | 0.16 | 0.0 | 0 | 0 | -2.49 | 0 | -2.33 | 0 | -1.97 | 0 | -4.46 | 0 | 0.00 | 0 |
| 2017 (4) | 16.48 | -11.16 | 4.02 | 125.84 | 0 | 0 | 0 | 0 | 33.4 | -8.39 | -2.05 | 0 | 5.16 | -40.14 | 15.45 | -34.65 | 4.84 | 0.62 | 0 | 0 | 0 | 0 | 0.24 | -17.24 | 26.82 | 0.0 | 0.16 | 0 | 0 | 0 | -2.07 | 0 | -1.92 | 0 | -0.12 | 0 | -2.19 | 0 | 0.00 | 0 |
| 2016 (3) | 18.55 | 3.11 | 1.78 | -88.14 | 0 | 0 | 0 | 0 | 36.46 | -14.43 | 1.61 | 0 | 8.62 | -10.58 | 23.64 | 4.5 | 4.81 | -13.64 | 0 | 0 | 0 | 0 | 0.29 | -23.68 | 26.82 | 0.0 | 0 | 0 | 0.08 | 0.0 | 1.58 | 0 | 1.67 | 0 | 0.02 | 0 | 1.6 | 0 | 0.00 | 0 |
| 2015 (2) | 17.99 | -16.25 | 15.01 | -44.41 | 10.82 | 0 | 0 | 0 | 42.61 | -17.02 | -1.51 | 0 | 9.64 | -13.23 | 22.62 | 4.57 | 5.57 | -18.45 | 0 | 0 | 0 | 0 | 0.38 | -11.63 | 26.82 | -1.58 | 1.23 | -58.86 | 0.08 | -86.67 | -1.39 | 0 | -0.08 | 0 | -0.87 | 0 | -2.26 | 0 | 0.00 | 0 |
| 2014 (1) | 21.48 | 21.08 | 27.0 | -9.82 | 0 | 0 | 0 | 0 | 51.35 | -42.04 | -2.42 | 0 | 11.11 | -15.45 | 21.64 | 45.89 | 6.83 | -29.51 | 0 | 0 | 10.44 | 6.21 | 0.43 | -21.82 | 27.25 | 0.0 | 2.99 | 3.46 | 0.6 | 0 | -2.28 | 0 | 1.31 | -72.59 | -0.08 | 0 | -2.36 | 0 | 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) | 6.12 | -50.36 | -53.0 | 0 | 0 | 0 | 1.06 | -13.11 | -13.11 | 0 | 0 | 0 | 3.21 | 24.9 | -22.65 | -0.75 | -600.0 | -525.0 | 3.14 | 12.54 | -30.22 | 29.57 | 22.51 | 121.36 | 5.78 | 8.44 | -10.66 | 0 | 0 | 0 | 4.54 | -2.99 | -18.78 | 0.21 | 110.0 | 90.91 | 33.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.53 | -96.15 | -1600.0 | -1.53 | -96.15 | -15400.0 | -1.25 | 6.02 | -1.63 | -2.78 | -31.75 | -110.61 | 0.00 | 0 | 0 |
| 24Q2 (19) | 12.33 | 3.01 | -21.36 | 0 | 0 | 0 | 1.22 | 0.0 | 0.0 | 0 | 0 | 0 | 2.57 | 9.36 | -68.07 | 0.15 | 122.06 | 250.0 | 2.79 | 8.14 | -68.11 | 24.13 | 59.4 | 10.97 | 5.33 | -4.48 | -32.79 | 0 | 0 | 0 | 4.68 | -6.02 | -34.27 | 0.1 | 0.0 | -16.67 | 33.08 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.78 | 24.27 | -2050.0 | -0.78 | 16.13 | -700.0 | -1.33 | 0.0 | -3.1 | -2.11 | 10.59 | -68.8 | 0.00 | 0 | 0 |
| 24Q1 (18) | 11.97 | -10.14 | -17.28 | 0 | 0 | 0 | 1.22 | 0.0 | 0.0 | 0 | 0 | 0 | 2.35 | -5.62 | -78.06 | -0.68 | -161.54 | -718.18 | 2.58 | 4.03 | -76.2 | 15.14 | 55.07 | -46.53 | 5.58 | -8.07 | -49.55 | 0 | 0 | 0 | 4.98 | -5.86 | -32.97 | 0.1 | 0.0 | -16.67 | 33.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.01 | 0.0 | 0 | -1.03 | -202.94 | -207.29 | -0.93 | -272.0 | -196.88 | -1.33 | -0.76 | 2.92 | -2.36 | -42.17 | -475.61 | 0.00 | 0 | 0 |
| 23Q4 (17) | 13.32 | 2.3 | -10.36 | 0 | 0 | 0 | 1.22 | 0.0 | 7.02 | 0 | 0 | 0 | 2.49 | -40.0 | -76.9 | -0.26 | -116.67 | -153.06 | 2.48 | -44.89 | -76.93 | 9.76 | -26.9 | -69.31 | 6.07 | -6.18 | -49.88 | 0 | 0 | 0 | 5.29 | -5.37 | -31.57 | 0.1 | -9.09 | -16.67 | 33.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.01 | 0.0 | 0 | -0.34 | -277.78 | -140.0 | -0.25 | -2600.0 | -129.41 | -1.32 | -7.32 | 16.98 | -1.66 | -25.76 | -124.32 | 0.00 | 0 | 0 |
| 23Q3 (16) | 13.02 | -16.96 | -6.06 | 0 | 0 | -100.0 | 1.22 | 0.0 | -26.95 | 0 | 0 | 0 | 4.15 | -48.45 | -61.18 | -0.12 | -20.0 | -114.81 | 4.5 | -48.57 | -60.7 | 13.36 | -38.59 | -65.8 | 6.47 | -18.41 | -43.3 | 0 | 0 | 0 | 5.59 | -21.49 | -30.47 | 0.11 | -8.33 | -15.38 | 33.08 | 0.0 | 0.0 | 0.09 | 0.0 | 0 | 0.01 | 0.0 | 0 | -0.09 | -325.0 | -134.62 | 0.01 | -92.31 | -96.15 | -1.23 | 4.65 | 19.08 | -1.32 | -5.6 | -4.76 | 0.00 | 0 | 0 |
| 23Q2 (15) | 15.68 | 8.36 | -10.3 | 0 | 0 | -100.0 | 1.22 | 0.0 | -20.26 | 0 | 0 | 0 | 8.05 | -24.84 | 31.97 | -0.1 | -190.91 | -132.26 | 8.75 | -19.28 | 28.87 | 21.75 | -23.19 | -23.19 | 7.93 | -28.3 | -37.61 | 0 | 0 | 0 | 7.12 | -4.17 | -14.63 | 0.12 | 0.0 | -14.29 | 33.08 | 0.0 | 0.0 | 0.09 | 0 | 0 | 0.01 | 0 | 0 | 0.04 | -95.83 | 107.27 | 0.13 | -86.46 | 123.64 | -1.29 | 5.84 | 15.13 | -1.25 | -204.88 | 39.61 | 0.00 | 0 | 0 |
| 23Q1 (14) | 14.47 | -2.62 | -18.43 | 0 | 0 | -100.0 | 1.22 | 7.02 | 110.34 | 0 | 0 | 0 | 10.71 | -0.65 | 72.19 | 0.11 | -77.55 | 116.67 | 10.84 | 0.84 | 60.36 | 28.32 | -10.99 | 1.08 | 11.06 | -8.67 | 11.49 | 0 | 0 | 0 | 7.43 | -3.88 | -20.87 | 0.12 | 0.0 | -20.0 | 33.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | 12.94 | 212.94 | 0.96 | 12.94 | 212.94 | -1.37 | 13.84 | -10.48 | -0.41 | 44.59 | 80.38 | 0.00 | 0 | 0 |
| 22Q4 (13) | 14.86 | 7.22 | -10.43 | 0 | -100.0 | -100.0 | 1.14 | -31.74 | 225.71 | 0 | 0 | 0 | 10.78 | 0.84 | 70.84 | 0.49 | -39.51 | -94.53 | 10.75 | -6.11 | 132.68 | 31.81 | -18.53 | 71.67 | 12.11 | 6.13 | 38.4 | 0 | 0 | 0 | 7.73 | -3.86 | -15.7 | 0.12 | -7.69 | -33.33 | 33.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.85 | 226.92 | 525.0 | 0.85 | 226.92 | 525.0 | -1.59 | -4.61 | -0.63 | -0.74 | 41.27 | 58.43 | 0.00 | 0 | 0 |
| 22Q3 (12) | 13.86 | -20.71 | 92.23 | 0.1 | -94.19 | 0 | 1.67 | 9.15 | 0 | 0 | 0 | 0 | 10.69 | 75.25 | 99.81 | 0.81 | 161.29 | 138.21 | 11.45 | 68.63 | 181.33 | 39.05 | 37.92 | 173.84 | 11.41 | -10.23 | 17.63 | 0 | 0 | 0 | 8.04 | -3.6 | -12.42 | 0.13 | -7.14 | -35.0 | 33.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | 147.27 | 102.84 | 0.26 | 147.27 | 102.84 | -1.52 | 0.0 | 7.32 | -1.26 | 39.13 | 88.34 | 0.00 | 0 | 0 |
| 22Q2 (11) | 17.48 | -1.47 | 70.87 | 1.72 | 4.24 | 93.26 | 1.53 | 163.79 | 0 | 0 | 0 | 0 | 6.1 | -1.93 | -2.4 | 0.31 | 146.97 | 118.34 | 6.79 | 0.44 | 31.59 | 28.32 | 1.07 | 89.87 | 12.71 | 28.12 | 50.06 | 0 | 0 | 0 | 8.34 | -11.18 | -9.15 | 0.14 | -6.67 | -39.13 | 33.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.55 | 35.29 | 92.2 | -0.55 | 35.29 | 92.2 | -1.52 | -22.58 | 4.4 | -2.07 | 0.96 | 76.04 | 0.00 | 0 | 0 |
| 22Q1 (10) | 17.74 | 6.93 | 50.72 | 1.65 | 79.35 | -13.16 | 0.58 | 65.71 | 0 | 0 | 0 | 0 | 6.22 | -1.43 | -11.4 | -0.66 | -107.37 | 46.77 | 6.76 | 46.32 | -7.9 | 28.01 | 51.17 | 34.65 | 9.92 | 13.37 | 29.0 | 0 | 0 | 0 | 9.39 | 2.4 | 2.29 | 0.15 | -16.67 | -42.31 | 33.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.85 | -325.0 | 84.14 | -0.85 | -325.0 | 84.14 | -1.24 | 21.52 | -4.2 | -2.09 | -17.42 | 68.09 | 0.00 | 0 | 0 |
| 21Q4 (9) | 16.59 | 130.1 | 102.81 | 0.92 | 0 | -82.99 | 0.35 | 0 | 0 | 0 | 0 | 0 | 6.31 | 17.94 | -36.39 | 8.95 | 522.17 | 821.77 | 4.62 | 13.51 | -51.06 | 18.53 | 29.95 | -35.39 | 8.75 | -9.79 | 24.11 | 0 | 0 | 0 | 9.17 | -0.11 | -15.79 | 0.18 | -10.0 | -28.0 | 33.08 | 0.0 | 44.01 | 0 | 0 | 0 | 0 | 0 | 0 | -0.2 | 97.82 | 91.27 | -0.2 | 97.82 | 91.27 | -1.58 | 3.66 | -59.6 | -1.78 | 83.53 | 45.73 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.21 | -29.52 | -0.55 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.35 | -14.4 | -53.11 | -2.12 | -25.44 | -155.42 | 4.07 | -21.12 | -64.17 | 14.26 | -4.38 | -61.89 | 9.7 | 14.52 | 11.11 | 0 | 0 | 0 | 9.18 | 0.0 | -8.2 | 0.2 | -13.04 | -25.93 | 33.08 | 0.0 | 23.34 | 0 | 0 | 0 | 0 | 0 | 0 | -9.17 | -30.07 | -86.76 | -9.17 | -30.07 | -86.76 | -1.64 | -3.14 | 4.65 | -10.81 | -25.12 | -63.05 | 0.00 | 0 | 0 |
| 21Q2 (7) | 10.23 | -13.08 | 16.38 | 0.89 | -53.16 | -80.57 | 0 | 0 | 0 | 0 | 0 | 0 | 6.25 | -10.97 | -9.81 | -1.69 | -36.29 | -96.51 | 5.16 | -29.7 | -28.63 | 14.91 | -28.32 | 0 | 8.47 | 10.14 | -9.22 | 0 | 0 | 0 | 9.18 | 0.0 | -0.76 | 0.23 | -11.54 | 4.55 | 33.08 | 0.0 | 23.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -7.05 | -31.53 | 13.71 | -7.05 | -31.53 | 11.99 | -1.59 | -33.61 | 21.29 | -8.64 | -31.91 | 15.21 | 0.00 | 0 | 0 |
| 21Q1 (6) | 11.77 | 43.89 | 30.49 | 1.9 | -64.88 | -61.07 | 0 | 0 | 0 | 0 | 0 | 0 | 7.02 | -29.23 | 50.97 | -1.24 | 0.0 | 12.68 | 7.34 | -22.25 | 38.49 | 20.80 | -27.47 | 0 | 7.69 | 9.08 | 11.45 | 0 | 0 | 0 | 9.18 | -15.7 | 22.89 | 0.26 | 4.0 | 8.33 | 33.08 | 44.01 | 23.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -5.36 | -134.06 | 26.68 | -5.36 | -134.06 | 25.14 | -1.19 | -20.2 | 51.03 | -6.55 | -99.7 | 32.75 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.18 | 12.83 | -26.7 | 5.41 | -11.17 | 11.09 | 0 | 0 | 0 | 0 | 0 | 0 | 9.92 | -13.06 | 34.6 | -1.24 | -49.4 | -33.33 | 9.44 | -16.9 | 17.71 | 28.68 | -23.34 | 0 | 7.05 | -19.24 | 5.07 | 0 | 0 | 0 | 10.89 | 8.9 | 55.57 | 0.25 | -7.41 | 8.7 | 22.97 | -14.35 | -14.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | -2.29 | 53.36 | 61.19 | -2.29 | 53.36 | 60.1 | -0.99 | 42.44 | 55.2 | -3.28 | 50.53 | 59.56 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.25 | -17.52 | 0.0 | 6.09 | 32.97 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.41 | 64.65 | 0.0 | -0.83 | 3.49 | 0.0 | 11.36 | 57.12 | 0.0 | 37.42 | 0 | 0.0 | 8.73 | -6.43 | 0.0 | 0 | 0 | 0.0 | 10.0 | 8.11 | 0.0 | 0.27 | 22.73 | 0.0 | 26.82 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -4.91 | 39.9 | 0.0 | -4.91 | 38.7 | 0.0 | -1.72 | 14.85 | 0.0 | -6.63 | 34.94 | 0.0 | 0.00 | 0 | 0.0 |
