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) | 4.32 | 7.2 | 0 | 0 | 0 | 0 | 0 | 0 | 4.18 | -42.42 | -1.04 | 0 | 0.33 | -62.92 | 7.89 | -35.6 | 0.69 | -56.33 | 7.26 | -2.16 | 0 | 0 | 0.07 | -12.5 | 7.86 | 0.0 | 1.53 | 0.0 | 0.03 | 50.0 | 1.86 | -40.0 | 3.43 | -26.39 | -0.02 | 0 | 1.84 | -40.07 | 0.00 | 0 |
| 2022 (9) | 4.03 | -6.06 | 0 | 0 | 0 | 0 | 0 | 0 | 7.26 | -51.6 | -1.27 | 0 | 0.89 | -54.82 | 12.26 | -6.66 | 1.58 | -45.89 | 7.42 | -6.08 | 0 | 0 | 0.08 | 166.67 | 7.86 | -2.0 | 1.53 | 41.67 | 0.02 | 0.0 | 3.1 | -53.24 | 4.66 | -39.72 | -0.03 | 0 | 3.07 | -53.56 | 0.00 | 0 |
| 2021 (8) | 4.29 | -12.09 | 0 | 0 | 0 | 0 | 0 | 0 | 15.0 | 82.48 | 4.52 | 137.89 | 1.97 | 111.83 | 13.13 | 16.08 | 2.92 | 300.0 | 7.9 | 2.33 | 0 | 0 | 0.03 | 50.0 | 8.02 | 0.25 | 1.08 | 21.35 | 0.02 | 0.0 | 6.63 | 115.26 | 7.73 | 93.25 | -0.02 | 0 | 6.61 | 116.01 | 0.00 | 0 |
| 2020 (7) | 4.88 | 41.45 | 0 | 0 | 0 | 0 | 0 | 0 | 8.22 | 103.97 | 1.9 | 0 | 0.93 | 86.0 | 11.31 | -8.81 | 0.73 | 48.98 | 7.72 | 1.58 | 0 | 0 | 0.02 | 100.0 | 8.0 | 1.14 | 0.89 | 0.0 | 0.02 | 0 | 3.08 | 118.44 | 4.0 | 73.16 | -0.02 | 0 | 3.06 | 125.0 | 0.00 | 0 |
| 2019 (6) | 3.45 | -13.32 | 0 | 0 | 0 | 0 | 0 | 0 | 4.03 | -16.56 | -0.48 | 0 | 0.5 | -32.43 | 12.41 | -19.02 | 0.49 | 8.89 | 7.6 | -0.13 | 0 | 0 | 0.01 | 0.0 | 7.91 | 0.0 | 0.89 | 0.0 | 0 | 0 | 1.41 | -31.22 | 2.31 | -21.69 | -0.05 | 0 | 1.36 | -30.61 | 0.00 | 0 |
| 2018 (5) | 3.98 | -39.24 | 0 | 0 | 0 | 0 | 0 | 0 | 4.83 | 31.25 | -0.26 | 0 | 0.74 | 15.62 | 15.32 | -11.9 | 0.45 | 40.62 | 7.61 | 17.08 | 0 | 0 | 0.01 | 0.0 | 7.91 | 0.13 | 0.89 | 25.35 | 0.01 | 0 | 2.05 | -30.74 | 2.95 | -19.62 | -0.09 | 0 | 1.96 | -28.47 | 0.00 | 0 |
| 2017 (4) | 6.55 | -19.93 | 0 | 0 | 0 | 0 | 0 | 0 | 3.68 | -8.0 | 1.82 | 171.64 | 0.64 | -3.03 | 17.39 | 5.4 | 0.32 | -3.03 | 6.5 | 0 | 0 | 0 | 0.01 | -50.0 | 7.9 | 1.41 | 0.71 | 10.94 | 0 | 0 | 2.96 | 104.14 | 3.67 | 75.6 | -0.22 | 0 | 2.74 | -20.81 | 0.00 | 0 |
| 2016 (3) | 8.18 | 9.8 | 0 | 0 | 0 | 0 | 0 | 0 | 4.0 | 9.59 | 0.67 | -30.21 | 0.66 | 22.22 | 16.50 | 11.53 | 0.33 | 37.5 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 7.79 | 0.26 | 0.64 | 16.36 | 0 | 0 | 1.45 | 34.26 | 2.09 | 29.01 | 2.01 | 8.06 | 3.46 | 17.69 | 0.00 | 0 |
| 2015 (2) | 7.45 | -1.19 | 0 | 0 | 0 | 0 | 0 | 0 | 3.65 | 0.83 | 0.96 | 18.52 | 0.54 | -14.29 | 14.79 | -14.99 | 0.24 | -4.0 | 1.24 | 15.89 | 0 | 0 | 0.04 | -20.0 | 7.77 | 0.65 | 0.55 | 17.02 | 0 | 0 | 1.08 | 35.0 | 1.62 | 27.56 | 1.86 | 80.58 | 2.94 | 60.66 | 0.00 | 0 |
| 2014 (1) | 7.54 | 19.68 | 0 | 0 | 0 | 0 | 0 | 0 | 3.62 | -5.73 | 0.81 | 2600.0 | 0.63 | 34.04 | 17.40 | 42.19 | 0.25 | 38.89 | 1.07 | -0.93 | 0 | 0 | 0.05 | -16.67 | 7.72 | 0.0 | 0.47 | -63.85 | 0 | 0 | 0.8 | 0 | 1.27 | 170.21 | 1.03 | -45.5 | 1.83 | 72.64 | 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) | 4.54 | -9.74 | 6.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.11 | 14.43 | 21.98 | -0.45 | -2150.0 | -421.43 | 0.35 | 2.94 | -27.08 | 8.79 | -2.23 | -11.69 | 0.72 | 7.46 | 1.41 | 6.48 | 1.73 | -10.87 | 0 | 0 | 0 | 0.16 | 6.67 | 128.57 | 7.96 | 1.27 | 1.27 | 1.53 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 1.23 | -26.79 | -52.14 | 2.79 | -13.62 | -32.45 | -0.02 | 0 | -100.0 | 1.21 | -27.98 | -52.73 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.03 | 18.08 | 8.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.97 | 10.23 | -21.77 | -0.02 | -200.0 | 90.0 | 0.34 | 6.25 | -15.0 | 8.99 | 13.84 | 9.74 | 0.67 | -9.46 | -12.99 | 6.37 | -9.52 | -10.28 | 0 | 0 | 0 | 0.15 | 150.0 | 114.29 | 7.86 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | 1.68 | -0.59 | -31.15 | 3.23 | -0.62 | -19.25 | 0 | 100.0 | 100.0 | 1.68 | 0.0 | -30.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.26 | -1.39 | 10.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.88 | -13.73 | -12.87 | 0.02 | 102.78 | 107.41 | 0.32 | -3.03 | -50.77 | 7.90 | 0.08 | -23.18 | 0.74 | 7.25 | -42.64 | 7.04 | -3.03 | 0.14 | 0 | 0 | 0 | 0.06 | -14.29 | -14.29 | 7.86 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 1.69 | -9.14 | -35.98 | 3.25 | -5.25 | -22.43 | -0.01 | 50.0 | 66.67 | 1.68 | -8.7 | -35.63 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.32 | 1.17 | 7.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.02 | 12.09 | -38.55 | -0.72 | -614.29 | -125.0 | 0.33 | -31.25 | -62.92 | 7.89 | -20.72 | -35.6 | 0.69 | -2.82 | -56.33 | 7.26 | -0.14 | -2.16 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 7.86 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 1.86 | -27.63 | -40.0 | 3.43 | -16.95 | -26.39 | -0.02 | -100.0 | 33.33 | 1.84 | -28.12 | -40.07 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.27 | -7.97 | 16.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | -26.61 | -6.19 | 0.14 | 170.0 | 114.43 | 0.48 | 20.0 | -50.0 | 9.96 | 21.49 | -17.53 | 0.71 | -7.79 | -65.2 | 7.27 | 2.39 | -5.34 | 0 | 0 | 0 | 0.07 | 0.0 | 600.0 | 7.86 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 2.57 | 5.33 | -23.96 | 4.13 | 3.25 | -16.23 | -0.01 | 75.0 | 0.0 | 2.56 | 6.67 | -24.04 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.64 | 20.21 | 29.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.24 | 22.77 | -53.73 | -0.2 | 25.93 | -433.33 | 0.4 | -38.46 | -80.95 | 8.20 | -20.3 | -54.61 | 0.77 | -40.31 | -67.51 | 7.1 | 1.0 | -8.51 | 0 | 0 | 0 | 0.07 | 0.0 | 250.0 | 7.86 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 2.44 | -7.58 | -43.91 | 4.0 | -4.53 | -32.2 | -0.04 | -33.33 | -300.0 | 2.4 | -8.05 | -44.7 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.86 | -4.22 | 29.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.01 | -39.16 | -48.21 | -0.27 | 15.62 | -575.0 | 0.65 | -26.97 | -64.09 | 10.28 | -16.1 | -22.15 | 1.29 | -18.35 | -55.97 | 7.03 | -5.26 | -11.68 | 0 | 0 | 0 | 0.07 | -12.5 | 250.0 | 7.86 | 0.0 | 0.0 | 1.53 | 0.0 | 41.67 | 0.02 | 0.0 | 0.0 | 2.64 | -14.84 | -44.3 | 4.19 | -10.09 | -28.25 | -0.03 | 0.0 | -200.0 | 2.61 | -14.98 | -44.82 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.03 | 10.41 | -6.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.66 | 71.13 | -29.36 | -0.32 | 67.01 | -39.13 | 0.89 | -7.29 | -54.82 | 12.26 | 1.52 | -6.6 | 1.58 | -22.55 | -45.89 | 7.42 | -3.39 | -6.08 | 0 | 0 | 0 | 0.08 | 700.0 | 166.67 | 7.86 | 0.0 | -2.0 | 1.53 | 0.0 | 41.67 | 0.02 | 0.0 | 0.0 | 3.1 | -8.28 | -53.24 | 4.66 | -5.48 | -39.72 | -0.03 | -200.0 | -50.0 | 3.07 | -8.9 | -53.56 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.65 | 2.24 | -38.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.97 | -63.81 | -79.14 | -0.97 | -1716.67 | -155.11 | 0.96 | -54.29 | -51.27 | 12.08 | -33.12 | -3.64 | 2.04 | -13.92 | 3.55 | 7.68 | -1.03 | -1.16 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 7.86 | 0.0 | -1.63 | 1.53 | 0.0 | 41.67 | 0.02 | 0.0 | 0.0 | 3.38 | -22.3 | -50.73 | 4.93 | -16.44 | -38.07 | -0.01 | 0.0 | 50.0 | 3.37 | -22.35 | -50.73 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.57 | 20.2 | -47.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.68 | 37.44 | -43.58 | 0.06 | 250.0 | -97.14 | 2.1 | 16.02 | 60.31 | 18.06 | 36.67 | 91.04 | 2.37 | -19.11 | 88.1 | 7.76 | -2.51 | 1.04 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.86 | 0.0 | -1.63 | 1.53 | 41.67 | 71.91 | 0.02 | 0.0 | 0.0 | 4.35 | -8.23 | -17.77 | 5.9 | 1.03 | -4.84 | -0.01 | 0.0 | 50.0 | 4.34 | -8.25 | -17.65 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.97 | -30.77 | -39.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.95 | -17.02 | -40.18 | -0.04 | 82.61 | -104.44 | 1.81 | -8.12 | 37.12 | 13.21 | 0.66 | 6.39 | 2.93 | 0.34 | 184.47 | 7.96 | 0.76 | 1.4 | 0 | 0 | 0 | 0.02 | -33.33 | 0.0 | 7.86 | -2.0 | -1.63 | 1.08 | 0.0 | 21.35 | 0.02 | 0.0 | 0.0 | 4.74 | -28.51 | 48.59 | 5.84 | -24.45 | 42.09 | -0.01 | 50.0 | 50.0 | 4.73 | -28.44 | 49.21 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.29 | -28.26 | -12.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.35 | -49.46 | -23.2 | -0.23 | -113.07 | -125.0 | 1.97 | 0.0 | 111.83 | 13.12 | 4.73 | 16.0 | 2.92 | 48.22 | 300.0 | 7.9 | 1.67 | 2.33 | 0 | 0 | 0 | 0.03 | 200.0 | 50.0 | 8.02 | 0.38 | 0.25 | 1.08 | 0.0 | 21.35 | 0.02 | 0.0 | 0.0 | 6.63 | -3.35 | 115.26 | 7.73 | -2.89 | 93.25 | -0.02 | 0.0 | 0.0 | 6.61 | -3.36 | 116.01 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.98 | -12.7 | 47.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.65 | -2.11 | 66.67 | 1.76 | -16.19 | 109.52 | 1.97 | 50.38 | 140.24 | 12.53 | 32.59 | -3.87 | 1.97 | 56.35 | 207.81 | 7.77 | 1.17 | 3.32 | 0 | 0 | 0 | 0.01 | -50.0 | 0.0 | 7.99 | 0.0 | -0.5 | 1.08 | 21.35 | 21.35 | 0.02 | 0.0 | 0.0 | 6.86 | 29.68 | 214.68 | 7.96 | 28.39 | 156.77 | -0.02 | 0.0 | 33.33 | 6.84 | 29.79 | 218.14 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.85 | 39.23 | 97.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.75 | 45.71 | 212.5 | 2.1 | 133.33 | 740.0 | 1.31 | -0.76 | 167.35 | 9.45 | -23.89 | 0 | 1.26 | 22.33 | 207.32 | 7.68 | -2.17 | 0.92 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.99 | 0.0 | 0.38 | 0.89 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 5.29 | 65.83 | 291.85 | 6.2 | 50.85 | 174.34 | -0.02 | 0.0 | 50.0 | 5.27 | 66.25 | 302.29 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.92 | 0.82 | 56.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.26 | 6.54 | 283.53 | 0.9 | -2.17 | 1000.0 | 1.32 | 41.94 | 221.95 | 12.42 | 9.76 | 0 | 1.03 | 41.1 | 106.0 | 7.85 | 1.68 | 5.37 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 7.99 | -0.12 | 1.14 | 0.89 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 3.19 | 3.57 | 184.82 | 4.11 | 2.75 | 104.48 | -0.02 | 0.0 | 50.0 | 3.17 | 3.59 | 193.52 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.88 | 20.49 | 41.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.06 | 9.68 | 170.8 | 0.92 | 9.52 | 0 | 0.93 | 13.41 | 86.0 | 11.31 | -13.21 | 0 | 0.73 | 14.06 | 48.98 | 7.72 | 2.66 | 1.58 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 8.0 | -0.37 | 1.14 | 0.89 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 3.08 | 41.28 | 118.44 | 4.0 | 29.03 | 73.16 | -0.02 | 33.33 | 60.0 | 3.06 | 42.33 | 125.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.05 | 16.71 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.79 | 83.55 | 0.0 | 0.84 | 236.0 | 0.0 | 0.82 | 67.35 | 0.0 | 13.04 | 0 | 0.0 | 0.64 | 56.1 | 0.0 | 7.52 | -1.18 | 0.0 | 0 | 0 | 0.0 | 0.01 | -50.0 | 0.0 | 8.03 | 0.88 | 0.0 | 0.89 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 2.18 | 61.48 | 0.0 | 3.1 | 37.17 | 0.0 | -0.03 | 25.0 | 0.0 | 2.15 | 64.12 | 0.0 | 0.00 | 0 | 0.0 |
