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) | 8.8 | 13.7 | 0 | 0 | 0.42 | 27.27 | 0 | 0 | 17.08 | -20.71 | 2.03 | -18.47 | 2.0 | -34.43 | 11.71 | -17.3 | 2.71 | -34.7 | 2.78 | 18.8 | 0.11 | -79.63 | 0.02 | -33.33 | 16.22 | 0.0 | 0.3 | 650.0 | 0.06 | 0.0 | 3.15 | 24.02 | 3.51 | 32.45 | -1.17 | 0 | 1.98 | 31.13 | 0.00 | 0 |
| 2022 (9) | 7.74 | 74.72 | 0 | 0 | 0.33 | -13.16 | 0 | 0 | 21.54 | 14.7 | 2.49 | 207.41 | 3.05 | -9.5 | 14.16 | -21.09 | 4.15 | -12.26 | 2.34 | 19.39 | 0.54 | -37.93 | 0.03 | 0.0 | 16.22 | 0.0 | 0.04 | 0 | 0.06 | 0 | 2.54 | 519.51 | 2.65 | 546.34 | -1.03 | 0 | 1.51 | 0 | 0.00 | 0 |
| 2021 (8) | 4.43 | -21.03 | 0 | 0 | 0.38 | 0 | 0 | 0 | 18.78 | 25.12 | 0.81 | 97.56 | 3.37 | 58.96 | 17.94 | 27.05 | 4.73 | 84.05 | 1.96 | 15.29 | 0.87 | -33.08 | 0.03 | 200.0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | 0.41 | 0 | 0.41 | 0 | -1.17 | 0 | -0.76 | 0 | 0.00 | 0 |
| 2020 (7) | 5.61 | 97.54 | 0 | 0 | 0 | 0 | 0 | 0 | 15.01 | -25.17 | 0.41 | -73.38 | 2.12 | -29.33 | 14.12 | -5.56 | 2.57 | -6.2 | 1.7 | 19.72 | 1.3 | 8.33 | 0.01 | 0.0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | -0.41 | 0 | -0.41 | 0 | -1.1 | 0 | -1.51 | 0 | 0.00 | 0 |
| 2019 (6) | 2.84 | -21.11 | 0 | 0 | 0.6 | 100.0 | 0 | 0 | 20.06 | -0.15 | 1.54 | -15.85 | 3.0 | -13.79 | 14.96 | -13.66 | 2.74 | -3.86 | 1.42 | -4.7 | 1.2 | -33.33 | 0.01 | 0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | -0.79 | 0 | -0.79 | 0 | -1.19 | 0 | -1.98 | 0 | 0.00 | 0 |
| 2018 (5) | 3.6 | -8.86 | 0 | 0 | 0.3 | -50.0 | 0 | 0 | 20.09 | -5.86 | 1.83 | 39.69 | 3.48 | 3.88 | 17.32 | 10.34 | 2.85 | 1.06 | 1.49 | -5.1 | 1.8 | -25.0 | 0 | 0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | -2.32 | 0 | -2.32 | 0 | -0.94 | 0 | -3.26 | 0 | 0.00 | 0 |
| 2017 (4) | 3.95 | 74.78 | 0.75 | -7.41 | 0.6 | 0.0 | 0 | 0 | 21.34 | 4.25 | 1.31 | -18.12 | 3.35 | -13.21 | 15.70 | -16.75 | 2.82 | -13.76 | 1.57 | -19.49 | 2.4 | -20.0 | 0 | 0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | -4.54 | 0 | -4.54 | 0 | -0.4 | 0 | -4.94 | 0 | 0.00 | 0 |
| 2016 (3) | 2.26 | -6.61 | 0.81 | -66.67 | 0.6 | 0.0 | 0 | 0 | 20.47 | 6.39 | 1.6 | 158.06 | 3.86 | 10.29 | 18.86 | 3.66 | 3.27 | 1.87 | 1.95 | -22.92 | 3.0 | -16.67 | 0 | 0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | -5.81 | 0 | -5.81 | 0 | -0.35 | 0 | -6.16 | 0 | 0.00 | 0 |
| 2015 (2) | 2.42 | 38.29 | 2.43 | 3.4 | 0.6 | -77.27 | 0 | 0 | 19.24 | -8.56 | 0.62 | -53.73 | 3.5 | 13.27 | 18.19 | 23.87 | 3.21 | 9.18 | 2.53 | -20.69 | 3.6 | 59.29 | 0 | 0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | -7.42 | 0 | -7.42 | 0 | 0.17 | -55.26 | -7.25 | 0 | 0.00 | 0 |
| 2014 (1) | 1.75 | -48.07 | 2.35 | 2.17 | 2.64 | 225.93 | 0 | 0 | 21.04 | 23.69 | 1.34 | 0 | 3.09 | -10.17 | 14.69 | -27.38 | 2.94 | 17.13 | 3.19 | 0 | 2.26 | -54.07 | 0 | 0 | 16.22 | 0.0 | 0 | 0 | 0 | 0 | -7.98 | 0 | -7.98 | 0 | 0.38 | 192.31 | -7.6 | 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) | 7.1 | -17.54 | -11.58 | 0 | 0 | 0 | 0.22 | -31.25 | -47.62 | 0 | 0 | 0 | 2.79 | 34.78 | -34.35 | -0.01 | 94.74 | -101.56 | 2.0 | 39.86 | -34.85 | 18.30 | 58.54 | 11.22 | 2.85 | 17.77 | -14.93 | 3.04 | -2.25 | 19.22 | 0 | 0 | -100.0 | 0.01 | -50.0 | -50.0 | 16.22 | 0.0 | 0.0 | 0.5 | 0.0 | 66.67 | 1.17 | 0.0 | 1850.0 | 0.91 | -1.09 | -68.18 | 2.58 | -0.39 | -19.88 | -0.86 | 6.52 | 12.24 | 0.05 | 0 | -97.34 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.61 | -3.37 | 5.0 | 0 | 0 | 0 | 0.32 | -20.0 | -23.81 | 0 | 0 | 0 | 2.07 | -24.18 | -58.01 | -0.19 | -416.67 | -123.46 | 1.43 | -11.18 | -54.6 | 11.54 | 9.32 | -26.39 | 2.42 | -6.2 | -35.29 | 3.11 | 4.01 | 20.54 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 16.22 | 0.0 | 0.0 | 0.5 | 66.67 | 66.67 | 1.17 | 1850.0 | 1850.0 | 0.92 | -61.98 | -58.56 | 2.59 | -6.83 | 0.39 | -0.92 | 8.0 | 25.2 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.91 | 1.25 | 16.02 | 0 | 0 | 0 | 0.4 | -4.76 | 0.0 | 0 | 0 | 0 | 2.73 | -18.26 | -40.26 | 0.06 | -81.25 | -76.92 | 1.61 | -19.5 | -49.05 | 10.56 | -9.79 | -30.54 | 2.58 | -4.8 | -32.99 | 2.99 | 7.55 | 23.05 | 0.03 | -72.73 | -93.02 | 0.02 | 0.0 | -33.33 | 16.22 | 0.0 | 0.0 | 0.3 | 0.0 | 650.0 | 0.06 | 0.0 | 0.0 | 2.42 | -23.17 | 44.91 | 2.78 | -20.8 | 57.06 | -1.0 | 14.53 | 0.0 | 1.42 | -28.28 | 111.94 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.8 | 9.59 | 13.7 | 0 | 0 | 0 | 0.42 | 0.0 | 27.27 | 0 | 0 | 0 | 3.34 | -21.41 | -31.98 | 0.32 | -50.0 | -36.0 | 2.0 | -34.85 | -34.43 | 11.70 | -28.87 | -17.35 | 2.71 | -19.1 | -34.7 | 2.78 | 9.02 | 18.8 | 0.11 | -50.0 | -79.63 | 0.02 | 0.0 | -33.33 | 16.22 | 0.0 | 0.0 | 0.3 | 0.0 | 650.0 | 0.06 | 0.0 | 0.0 | 3.15 | 10.14 | 24.02 | 3.51 | 9.01 | 32.45 | -1.17 | -19.39 | -13.59 | 1.98 | 5.32 | 31.13 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.03 | -2.07 | 17.74 | 0 | 0 | 0 | 0.42 | 0.0 | 5.0 | 0 | 0 | 0 | 4.25 | -13.79 | -25.18 | 0.64 | -20.99 | -20.99 | 3.07 | -2.54 | -11.27 | 16.45 | 4.93 | 6.04 | 3.35 | -10.43 | -25.22 | 2.55 | -1.16 | 12.33 | 0.22 | -31.25 | -65.62 | 0.02 | 0.0 | -33.33 | 16.22 | 0.0 | 0.0 | 0.3 | 0.0 | 650.0 | 0.06 | 0.0 | 0.0 | 2.86 | 28.83 | 43.72 | 3.22 | 24.81 | 53.33 | -0.98 | 20.33 | -6.52 | 1.88 | 89.9 | 75.7 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.2 | 6.77 | 39.93 | 0 | 0 | 0 | 0.42 | 5.0 | -10.64 | 0 | 0 | 0 | 4.93 | 7.88 | -12.43 | 0.81 | 211.54 | 9.46 | 3.15 | -0.32 | -9.48 | 15.68 | 3.16 | -1.73 | 3.74 | -2.86 | -20.09 | 2.58 | 6.17 | 20.0 | 0.32 | -25.58 | -57.33 | 0.02 | -33.33 | -33.33 | 16.22 | 0.0 | 0.0 | 0.3 | 650.0 | 650.0 | 0.06 | 0.0 | 0.0 | 2.22 | 32.93 | 88.14 | 2.58 | 45.76 | 100.0 | -1.23 | -23.0 | -23.0 | 0.99 | 47.76 | 450.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.68 | -0.78 | 62.03 | 0 | 0 | 0 | 0.4 | 21.21 | -2.44 | 0 | 0 | 0 | 4.57 | -6.92 | -14.1 | 0.26 | -48.0 | -40.91 | 3.16 | 3.61 | 0.96 | 15.20 | 7.34 | -0.55 | 3.85 | -7.23 | -19.62 | 2.43 | 3.85 | 13.55 | 0.43 | -20.37 | -48.19 | 0.03 | 0.0 | 0.0 | 16.22 | 0.0 | 0.0 | 0.04 | 0.0 | 0 | 0.06 | 0.0 | 0 | 1.67 | -34.25 | 203.64 | 1.77 | -33.21 | 221.82 | -1.0 | 2.91 | -7.53 | 0.67 | -55.63 | 276.32 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.74 | 13.49 | 74.72 | 0 | 0 | 0 | 0.33 | -17.5 | -13.16 | 0 | 0 | 0 | 4.91 | -13.56 | -13.4 | 0.5 | -38.27 | 177.78 | 3.05 | -11.85 | -9.5 | 14.16 | -8.74 | -21.05 | 4.15 | -7.37 | -12.26 | 2.34 | 3.08 | 19.39 | 0.54 | -15.62 | -37.93 | 0.03 | 0.0 | 0.0 | 16.22 | 0.0 | 0.0 | 0.04 | 0.0 | 0 | 0.06 | 0.0 | 0 | 2.54 | 27.64 | 519.51 | 2.65 | 26.19 | 546.34 | -1.03 | -11.96 | 11.97 | 1.51 | 41.12 | 298.68 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.82 | 16.38 | 66.34 | 0 | 0 | 0 | 0.4 | -14.89 | 90.48 | 0 | 0 | 0 | 5.68 | 0.89 | 9.44 | 0.81 | 9.46 | 145.45 | 3.46 | -0.57 | 6.46 | 15.52 | -2.76 | -20.85 | 4.48 | -4.27 | 2.52 | 2.27 | 5.58 | 22.04 | 0.64 | -14.67 | -35.35 | 0.03 | 0.0 | 200.0 | 16.22 | 0.0 | 0.0 | 0.04 | 0.0 | 0 | 0.06 | 0.0 | 0 | 1.99 | 68.64 | 765.22 | 2.1 | 62.79 | 813.04 | -0.92 | 8.0 | 24.59 | 1.07 | 494.44 | 208.08 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.86 | 23.63 | 15.35 | 0 | 0 | 0 | 0.47 | 14.63 | 1466.67 | 0 | 0 | 0 | 5.63 | 5.83 | 30.93 | 0.74 | 68.18 | 289.47 | 3.48 | 11.18 | 42.62 | 15.96 | 4.4 | -1.91 | 4.68 | -2.3 | 23.16 | 2.15 | 0.47 | 21.47 | 0.75 | -9.64 | -35.9 | 0.03 | 0.0 | 50.0 | 16.22 | 0.0 | 0.0 | 0.04 | 0 | 0 | 0.06 | 0 | 0 | 1.18 | 114.55 | 1280.0 | 1.29 | 134.55 | 1390.0 | -1.0 | -7.53 | 17.36 | 0.18 | 147.37 | 113.74 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.74 | 7.0 | -8.85 | 0 | 0 | 0 | 0.41 | 7.89 | 4000.0 | 0 | 0 | 0 | 5.32 | -6.17 | 46.56 | 0.44 | 144.44 | 300.0 | 3.13 | -7.12 | 51.21 | 15.28 | -14.79 | 8.75 | 4.79 | 1.27 | 58.09 | 2.14 | 9.18 | 19.55 | 0.83 | -4.6 | -30.25 | 0.03 | 0.0 | 200.0 | 16.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.55 | 34.15 | 283.33 | 0.55 | 34.15 | 283.33 | -0.93 | 20.51 | 17.7 | -0.38 | 50.0 | 73.43 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.43 | 8.05 | -21.03 | 0 | 0 | 0 | 0.38 | 80.95 | 0 | 0 | 0 | 0 | 5.67 | 9.25 | 63.87 | 0.18 | -45.45 | 238.46 | 3.37 | 3.69 | 58.96 | 17.94 | -8.5 | 26.98 | 4.73 | 8.24 | 84.05 | 1.96 | 5.38 | 15.29 | 0.87 | -12.12 | -33.08 | 0.03 | 200.0 | 200.0 | 16.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 78.26 | 200.0 | 0.41 | 78.26 | 200.0 | -1.17 | 4.1 | -6.36 | -0.76 | 23.23 | 49.67 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.1 | -19.29 | 8.47 | 0 | 0 | 0 | 0.21 | 600.0 | 40.0 | 0 | 0 | 0 | 5.19 | 20.7 | 43.77 | 0.33 | 73.68 | 3200.0 | 3.25 | 33.2 | 49.77 | 19.60 | 20.5 | 43.99 | 4.37 | 15.0 | 91.67 | 1.86 | 5.08 | 16.98 | 0.99 | -15.38 | -23.85 | 0.01 | -50.0 | -50.0 | 16.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | 330.0 | 188.46 | 0.23 | 330.0 | 188.46 | -1.22 | -0.83 | 3.17 | -0.99 | 24.43 | 34.87 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.08 | -2.31 | 2.83 | 0 | 0 | 0 | 0.03 | 200.0 | -93.33 | 0 | 0 | 0 | 4.3 | 18.46 | 6.7 | 0.19 | 72.73 | -38.71 | 2.44 | 17.87 | -6.87 | 16.27 | 15.75 | 0 | 3.8 | 25.41 | 48.44 | 1.77 | -1.12 | 18.79 | 1.17 | -1.68 | -1.68 | 0.02 | 100.0 | 100.0 | 16.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.1 | 66.67 | 62.96 | -0.1 | 66.67 | 62.96 | -1.21 | -7.08 | 12.32 | -1.31 | 8.39 | 20.61 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.2 | -7.31 | 60.99 | 0 | 0 | 0 | 0.01 | 0 | -98.33 | 0 | 0 | 0 | 3.63 | 4.91 | -7.16 | 0.11 | 184.62 | -47.62 | 2.07 | -2.36 | -29.59 | 14.05 | -0.5 | 0 | 3.03 | 17.9 | 12.64 | 1.79 | 5.29 | 27.86 | 1.19 | -8.46 | -0.83 | 0.01 | 0.0 | 0.0 | 16.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.3 | 26.83 | 48.28 | -0.3 | 26.83 | 48.28 | -1.13 | -2.73 | 11.02 | -1.43 | 5.3 | 22.7 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.61 | 48.41 | 97.54 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.46 | -4.16 | -21.18 | -0.13 | -1400.0 | -150.0 | 2.12 | -2.3 | -29.33 | 14.12 | 3.75 | 0 | 2.57 | 12.72 | -6.2 | 1.7 | 6.92 | 19.72 | 1.3 | 0.0 | 8.33 | 0.01 | -50.0 | 0.0 | 16.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.41 | -57.69 | 48.1 | -0.41 | -57.69 | 48.1 | -1.1 | 12.7 | 7.56 | -1.51 | 0.66 | 23.74 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.78 | -23.48 | 0.0 | 0 | 0 | 0.0 | 0.15 | -66.67 | 0.0 | 0 | 0 | 0.0 | 3.61 | -10.42 | 0.0 | 0.01 | -96.77 | 0.0 | 2.17 | -17.18 | 0.0 | 13.61 | 0 | 0.0 | 2.28 | -10.94 | 0.0 | 1.59 | 6.71 | 0.0 | 1.3 | 9.24 | 0.0 | 0.02 | 100.0 | 0.0 | 16.22 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.26 | 3.7 | 0.0 | -0.26 | 3.7 | 0.0 | -1.26 | 8.7 | 0.0 | -1.52 | 7.88 | 0.0 | 0.00 | 0 | 0.0 |
