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) | 2.72 | -46.25 | 2.16 | 0 | 0.58 | 93.33 | 0 | 0 | 78.26 | 18.04 | 2.63 | 48.59 | 9.51 | 0.21 | 12.15 | -15.1 | 7.56 | 327.12 | 0 | 0 | 1.61 | -57.63 | 0.01 | 0.0 | 6.88 | 13.34 | 0.45 | 66.67 | 0.05 | 0.0 | 3.21 | 62.12 | 3.71 | 60.61 | 0 | 0 | 3.21 | 62.12 | 0.00 | 0 |
| 2022 (9) | 5.06 | 182.68 | 0 | 0 | 0.3 | -90.26 | 0 | 0 | 66.3 | 49.39 | 1.77 | 205.17 | 9.49 | -18.54 | 14.31 | -45.47 | 1.77 | -28.34 | 0 | 0 | 3.8 | 63.09 | 0.01 | 0.0 | 6.07 | 32.82 | 0.27 | 22.73 | 0.05 | 0.0 | 1.98 | 144.44 | 2.31 | 113.89 | 0 | 0 | 1.98 | 144.44 | 0.00 | 0 |
| 2021 (8) | 1.79 | 79.0 | 2.22 | 70.77 | 3.08 | 92.5 | 0 | 0 | 44.38 | 42.47 | 0.58 | 9.43 | 11.65 | 87.6 | 26.25 | 31.68 | 2.47 | 77.7 | 0 | 0 | 2.33 | -13.06 | 0.01 | -50.0 | 4.57 | 48.86 | 0.22 | 29.41 | 0.05 | 0.0 | 0.81 | 19.12 | 1.08 | 20.0 | 0 | 0 | 0.81 | 19.12 | 0.00 | 0 |
| 2020 (7) | 1.0 | -52.38 | 1.3 | 1081.82 | 1.6 | 2566.67 | 0 | 0 | 31.15 | 3.42 | 0.53 | -40.45 | 6.21 | -7.45 | 19.94 | -10.51 | 1.39 | 14.88 | 0 | 0 | 2.68 | -12.13 | 0.02 | 0.0 | 3.07 | 0.0 | 0.17 | 112.5 | 0.05 | 0.0 | 0.68 | -26.09 | 0.9 | -14.29 | 0 | 0 | 0.68 | -25.27 | 0.00 | 0 |
| 2019 (6) | 2.1 | 20.0 | 0.11 | -89.62 | 0.06 | 0.0 | 0 | 0 | 30.12 | 23.8 | 0.89 | 0 | 6.71 | 22.45 | 22.28 | -1.09 | 1.21 | -2.42 | 0 | 0 | 3.05 | 1226.09 | 0.02 | 0.0 | 3.07 | 0.0 | 0.08 | 0.0 | 0.05 | 0.0 | 0.92 | 2966.67 | 1.05 | 556.25 | -0.01 | 0 | 0.91 | 4450.0 | 0.00 | 0 |
| 2018 (5) | 1.75 | -8.38 | 1.06 | 0 | 0.06 | 0 | 0 | 0 | 24.33 | 46.57 | 0 | 0 | 5.48 | 50.14 | 22.52 | 2.44 | 1.24 | 103.28 | 0 | 0 | 0.23 | 0 | 0.02 | 0.0 | 3.07 | 0.0 | 0.08 | 60.0 | 0.05 | 0.0 | 0.03 | -90.0 | 0.16 | -60.98 | -0.01 | 0 | 0.02 | -92.59 | 0.00 | 0 |
| 2017 (4) | 1.91 | -4.98 | 0 | 0 | 0 | 0 | 0 | 0 | 16.6 | -5.14 | 0.26 | -7.14 | 3.65 | -5.44 | 21.99 | -0.31 | 0.61 | 52.5 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 3.07 | 0.0 | 0.05 | 66.67 | 0.05 | 0.0 | 0.3 | -6.25 | 0.41 | 2.5 | -0.03 | 0 | 0.27 | -15.62 | 0.00 | 0 |
| 2016 (3) | 2.01 | 30.52 | 0 | 0 | 0 | 0 | 0 | 0 | 17.5 | 30.99 | 0.28 | -46.15 | 3.86 | 16.97 | 22.06 | -10.7 | 0.4 | 11.11 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 3.07 | 0.0 | 0.03 | 0 | 0.05 | 0.0 | 0.32 | 18.52 | 0.4 | 25.0 | 0 | 0 | 0.32 | 10.34 | 0.00 | 0 |
| 2015 (2) | 1.54 | 87.8 | 0 | 0 | 0 | 0 | 0 | 0 | 13.36 | 29.96 | 0.52 | 116.67 | 3.3 | 30.43 | 24.70 | 0.36 | 0.36 | 200.0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 3.07 | 89.51 | 0 | 0 | 0.05 | 0.0 | 0.27 | 0 | 0.32 | 0 | 0.02 | 0 | 0.29 | 0 | 0.00 | 0 |
| 2014 (1) | 0.82 | -1.2 | 0 | 0 | 0 | 0 | 0 | 0 | 10.28 | 365.16 | 0.24 | 0 | 2.53 | 201.19 | 24.61 | -35.25 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.62 | -69.94 | 0 | 0 | 0.05 | 0.0 | -0.35 | 0 | -0.3 | 0 | 0 | 0 | -0.35 | 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) | 1.57 | -30.22 | -25.24 | 4.6 | 1.1 | 820.0 | 0.53 | 70.97 | 76.67 | 0 | 0 | 0 | 24.96 | 5.9 | 51.27 | 0.35 | -72.66 | -2.78 | 9.91 | 1.12 | 25.6 | 10.88 | -8.27 | 2.3 | 9.93 | -23.62 | 59.65 | 0 | 0 | 0 | 3.18 | 117.81 | 59.8 | 0.01 | 0.0 | 0.0 | 7.0 | 0.0 | 2.04 | 0.71 | 0.0 | 57.78 | 0.05 | 0.0 | 0.0 | 3.66 | 10.57 | 88.66 | 4.42 | 8.33 | 81.15 | 0 | 0 | 0 | 3.66 | 10.57 | 88.66 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.25 | -7.79 | 30.81 | 4.55 | 48.69 | 250.0 | 0.31 | 3.33 | 3.33 | 0 | 0 | 0 | 23.57 | 7.09 | 21.31 | 1.28 | 166.67 | 156.0 | 9.8 | -16.52 | -3.83 | 11.86 | -20.71 | -10.25 | 13.0 | 35.7 | 190.83 | 0 | 0 | 0 | 1.46 | -4.58 | -31.46 | 0.01 | 0.0 | 0.0 | 7.0 | 0.0 | 2.64 | 0.71 | 57.78 | 57.78 | 0.05 | 0.0 | 0.0 | 3.31 | 44.54 | 109.49 | 4.08 | 46.24 | 96.15 | 0 | 0 | 0 | 3.31 | 44.54 | 109.49 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.44 | -10.29 | 8.93 | 3.06 | 41.67 | 240.0 | 0.3 | -48.28 | 0.0 | 0 | 0 | 0 | 22.01 | 7.05 | 1.15 | 0.48 | -62.2 | -4.0 | 11.74 | 23.45 | 0.77 | 14.96 | 23.06 | -6.92 | 9.58 | 26.72 | 186.83 | 0 | 0 | 0 | 1.53 | -4.97 | -55.65 | 0.01 | 0.0 | 0.0 | 7.0 | 1.74 | 12.72 | 0.45 | 0.0 | 66.67 | 0.05 | 0.0 | 0.0 | 2.29 | -28.66 | 81.75 | 2.79 | -24.8 | 76.58 | 0 | 0 | 0 | 2.29 | -28.66 | 81.75 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.72 | 29.52 | -46.25 | 2.16 | 332.0 | 0 | 0.58 | 93.33 | 93.33 | 0 | 0 | 0 | 20.56 | 24.61 | 24.53 | 1.27 | 252.78 | 159.18 | 9.51 | 20.53 | 0.21 | 12.15 | 14.29 | -15.08 | 7.56 | 21.54 | 327.12 | 0 | 0 | 0 | 1.61 | -19.1 | -57.63 | 0.01 | 0.0 | 0.0 | 6.88 | 0.29 | 13.34 | 0.45 | 0.0 | 66.67 | 0.05 | 0.0 | 0.0 | 3.21 | 65.46 | 62.12 | 3.71 | 52.05 | 60.61 | 0 | 0 | 0 | 3.21 | 65.46 | 62.12 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.1 | 22.09 | -45.17 | 0.5 | -61.54 | -48.45 | 0.3 | 0.0 | -90.57 | 0 | 0 | 0 | 16.5 | -15.08 | -15.04 | 0.36 | -28.0 | -38.98 | 7.89 | -22.57 | -8.57 | 10.63 | -19.52 | -18.62 | 6.22 | 39.15 | 57.87 | 0 | 0 | 0 | 1.99 | -6.57 | 0.51 | 0.01 | 0.0 | 0.0 | 6.86 | 0.59 | 13.01 | 0.45 | 0.0 | 66.67 | 0.05 | 0.0 | 0.0 | 1.94 | 22.78 | 30.2 | 2.44 | 17.31 | 34.81 | 0 | 0 | 0 | 1.94 | 22.78 | 30.2 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.72 | -23.21 | -61.52 | 1.3 | 44.44 | -3.7 | 0.3 | 0.0 | -90.51 | 0 | 0 | 0 | 19.43 | -10.71 | 31.11 | 0.5 | 0.0 | 6.38 | 10.19 | -12.53 | 29.48 | 13.21 | -17.76 | -6.85 | 4.47 | 33.83 | 41.9 | 0 | 0 | 0 | 2.13 | -38.26 | 2.9 | 0.01 | 0.0 | 0.0 | 6.82 | 9.82 | 12.36 | 0.45 | 66.67 | 66.67 | 0.05 | 0.0 | 0.0 | 1.58 | 25.4 | 75.56 | 2.08 | 31.65 | 69.11 | 0 | 0 | 0 | 1.58 | 25.4 | 75.56 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.24 | -55.73 | 12.56 | 0.9 | 0 | 50.0 | 0.3 | 0.0 | -90.94 | 0 | 0 | 0 | 21.76 | 31.8 | 39.85 | 0.5 | 2.04 | 127.27 | 11.65 | 22.76 | 22.76 | 16.07 | 12.26 | -13.27 | 3.34 | 88.7 | 20.14 | 0 | 0 | 0 | 3.45 | -9.21 | 56.11 | 0.01 | 0.0 | 0.0 | 6.21 | 2.31 | 35.89 | 0.27 | 0.0 | 22.73 | 0.05 | 0.0 | 0.0 | 1.26 | -36.36 | 22.33 | 1.58 | -31.6 | 21.54 | 0 | 0 | 0 | 1.26 | -36.36 | 22.33 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.06 | 32.11 | 182.68 | 0 | -100.0 | -100.0 | 0.3 | -90.57 | -90.26 | 0 | 0 | 0 | 16.51 | -14.98 | 1.6 | 0.49 | -16.95 | 226.67 | 9.49 | 9.97 | -18.54 | 14.31 | 9.53 | -45.49 | 1.77 | -55.08 | -28.34 | 0 | 0 | 0 | 3.8 | 91.92 | 63.09 | 0.01 | 0.0 | 0.0 | 6.07 | 0.0 | 32.82 | 0.27 | 0.0 | 22.73 | 0.05 | 0.0 | 0.0 | 1.98 | 32.89 | 144.44 | 2.31 | 27.62 | 113.89 | 0 | 0 | 0 | 1.98 | 32.89 | 144.44 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.83 | -14.32 | 45.63 | 0.97 | -28.15 | 223.33 | 3.18 | 0.63 | 20.45 | 0 | 0 | 0 | 19.42 | 31.04 | 119.44 | 0.59 | 25.53 | 436.36 | 8.63 | 9.66 | 62.52 | 13.07 | -7.89 | -10.16 | 3.94 | 25.08 | 75.11 | 0 | 0 | 0 | 1.98 | -4.35 | 5.88 | 0.01 | 0.0 | 0.0 | 6.07 | 0.0 | 32.82 | 0.27 | 0.0 | 22.73 | 0.05 | 0.0 | 0.0 | 1.49 | 65.56 | 115.94 | 1.81 | 47.15 | 88.54 | 0 | 0 | -100.0 | 1.49 | 65.56 | 101.35 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.47 | 124.62 | 212.59 | 1.35 | 125.0 | -42.55 | 3.16 | -4.53 | 19.7 | 0 | 0 | 0 | 14.82 | -4.76 | 40.21 | 0.47 | 113.64 | 147.37 | 7.87 | -17.07 | 12.11 | 14.19 | -23.42 | -29.98 | 3.15 | 13.31 | 48.58 | 0 | 0 | 0 | 2.07 | -6.33 | 8.38 | 0.01 | 0.0 | 0.0 | 6.07 | 32.82 | 97.72 | 0.27 | 22.73 | 22.73 | 0.05 | 0.0 | 0.0 | 0.9 | -12.62 | 55.17 | 1.23 | -5.38 | 44.71 | 0 | 0 | 0 | 0.9 | -12.62 | 55.17 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.99 | 11.17 | 54.26 | 0.6 | -72.97 | -57.14 | 3.31 | 7.47 | 105.59 | 0 | 0 | 0 | 15.56 | -4.25 | 78.85 | 0.22 | 46.67 | 69.23 | 9.49 | -18.54 | 39.56 | 18.52 | -29.45 | -11.85 | 2.78 | 12.55 | 71.6 | 0 | 0 | 0 | 2.21 | -5.15 | -16.92 | 0.01 | 0.0 | -50.0 | 4.57 | 0.0 | 48.86 | 0.22 | 0.0 | 29.41 | 0.05 | 0.0 | 0.0 | 1.03 | 27.16 | 27.16 | 1.3 | 20.37 | 26.21 | 0 | 0 | 0 | 1.03 | 27.16 | 27.16 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.79 | -31.94 | 79.0 | 2.22 | 640.0 | 70.77 | 3.08 | 16.67 | 92.5 | 0 | 0 | 0 | 16.25 | 83.62 | 93.68 | 0.15 | 36.36 | -28.57 | 11.65 | 119.4 | 87.6 | 26.26 | 80.53 | 31.71 | 2.47 | 9.78 | 77.7 | 0 | 0 | 0 | 2.33 | 24.6 | -13.06 | 0.01 | 0.0 | -50.0 | 4.57 | 0.0 | 48.86 | 0.22 | 0.0 | 29.41 | 0.05 | 0.0 | 0.0 | 0.81 | 17.39 | 19.12 | 1.08 | 12.5 | 20.0 | 0 | -100.0 | 0 | 0.81 | 9.46 | 19.12 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.63 | 83.92 | 46.11 | 0.3 | -87.23 | 0 | 2.64 | 0.0 | 4300.0 | 0 | 0 | 0 | 8.85 | -16.27 | 26.61 | 0.11 | -42.11 | 1000.0 | 5.31 | -24.36 | 1.34 | 14.54 | -28.21 | -13.57 | 2.25 | 6.13 | 38.04 | 0 | 0 | 0 | 1.87 | -2.09 | -53.6 | 0.01 | 0.0 | 0.0 | 4.57 | 48.86 | 48.86 | 0.22 | 0.0 | 29.41 | 0.05 | 0.0 | 0.0 | 0.69 | 18.97 | 43.75 | 0.96 | 12.94 | 37.14 | 0.05 | 0 | 600.0 | 0.74 | 27.59 | 57.45 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.43 | 10.85 | -30.24 | 2.35 | 67.86 | 683.33 | 2.64 | 63.98 | 4300.0 | 0 | 0 | 0 | 10.57 | 21.49 | 27.66 | 0.19 | 46.15 | 26.67 | 7.02 | 3.24 | 10.73 | 20.26 | -3.59 | 0 | 2.12 | 30.86 | 70.97 | 0 | 0 | 0 | 1.91 | -28.2 | -52.49 | 0.01 | -50.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0.22 | 29.41 | 29.41 | 0.05 | 0.0 | 0.0 | 0.58 | -28.4 | 26.09 | 0.85 | -17.48 | 25.0 | 0 | 0 | 100.0 | 0.58 | -28.4 | 28.89 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.29 | 29.0 | -45.34 | 1.4 | 7.69 | 0 | 1.61 | 0.62 | 2583.33 | 0 | 0 | 0 | 8.7 | 3.69 | 16.15 | 0.13 | -38.1 | -18.75 | 6.8 | 9.5 | 6.75 | 21.01 | 5.41 | 0 | 1.62 | 16.55 | 1.25 | 0 | 0 | 0 | 2.66 | -0.75 | -34.0 | 0.02 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0.17 | 0.0 | 112.5 | 0.05 | 0.0 | 0.0 | 0.81 | 19.12 | -25.0 | 1.03 | 14.44 | -14.88 | 0 | 0 | 100.0 | 0.81 | 19.12 | -23.58 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.0 | -44.44 | -52.38 | 1.3 | 0 | 1081.82 | 1.6 | 2566.67 | 2566.67 | 0 | 0 | 0 | 8.39 | 20.03 | 0.12 | 0.21 | 2000.0 | -30.0 | 6.21 | 18.51 | -7.45 | 19.94 | 18.47 | 0 | 1.39 | -14.72 | 14.88 | 0 | 0 | 0 | 2.68 | -33.5 | -12.13 | 0.02 | 100.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0.17 | 0.0 | 112.5 | 0.05 | 0.0 | 0.0 | 0.68 | 41.67 | -26.09 | 0.9 | 28.57 | -14.29 | 0 | 100.0 | 100.0 | 0.68 | 44.68 | -25.27 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.8 | -12.2 | 0.0 | 0 | -100.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.99 | -15.58 | 0.0 | 0.01 | -93.33 | 0.0 | 5.24 | -17.35 | 0.0 | 16.83 | 0 | 0.0 | 1.63 | 31.45 | 0.0 | 0 | 0 | 0.0 | 4.03 | 0.25 | 0.0 | 0.01 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.48 | 4.35 | 0.0 | 0.7 | 2.94 | 0.0 | -0.01 | 0.0 | 0.0 | 0.47 | 4.44 | 0.0 | 0.00 | 0 | 0.0 |
