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) | 5.07 | -9.63 | 1.25 | -21.88 | 0 | 0 | 0 | 0 | 21.53 | 44.69 | 3.4 | 100.0 | 10.43 | 49.0 | 48.44 | 2.98 | 1.91 | 4.37 | 0.05 | 0 | 0 | 0 | 0.04 | 0.0 | 3.82 | 0.0 | 2.26 | 8.13 | 0.29 | 11.54 | 9.43 | 25.23 | 11.98 | 21.26 | -0.78 | 0 | 8.65 | 28.72 | 0.00 | 0 |
| 2022 (9) | 5.61 | -40.63 | 1.6 | 63.27 | 0 | 0 | 0 | 0 | 14.88 | 12.56 | 1.7 | 10.39 | 7.0 | 28.44 | 47.04 | 14.11 | 1.83 | 35.56 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 3.82 | 2.41 | 2.09 | 7.73 | 0.26 | 52.94 | 7.53 | 7.73 | 9.88 | 8.57 | -0.81 | 0 | 6.72 | -0.15 | 0.00 | 0 |
| 2021 (8) | 9.45 | 46.97 | 0.98 | 92.16 | 0 | 0 | 0 | 0 | 13.22 | -31.79 | 1.54 | -64.1 | 5.45 | -43.35 | 41.23 | -16.95 | 1.35 | 5.47 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 3.73 | 0.0 | 1.94 | 28.48 | 0.17 | -54.05 | 6.99 | -15.68 | 9.1 | -10.52 | -0.26 | 0 | 6.73 | -17.12 | 0.00 | 0 |
| 2020 (7) | 6.43 | 132.13 | 0.51 | -61.36 | 0 | 0 | 0 | 0 | 19.38 | 29.29 | 4.29 | 51.06 | 9.62 | 17.17 | 49.64 | -9.37 | 1.28 | 7.56 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 3.73 | 23.1 | 1.51 | 22.76 | 0.37 | 236.36 | 8.29 | 37.25 | 10.17 | 37.99 | -0.17 | 0 | 8.12 | 43.21 | 0.00 | 0 |
| 2019 (6) | 2.77 | -36.47 | 1.32 | -1.49 | 0 | 0 | 0 | 0 | 14.99 | 69.95 | 2.84 | 14100.0 | 8.21 | 60.35 | 54.77 | -5.65 | 1.19 | 41.67 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 3.03 | 0.0 | 1.23 | 0.0 | 0.11 | 450.0 | 6.04 | 65.93 | 7.37 | 50.72 | -0.37 | 0 | 5.67 | 60.62 | 0.00 | 0 |
| 2018 (5) | 4.36 | -30.46 | 1.34 | -25.56 | 0 | 0 | 0 | 0 | 8.82 | -1.78 | 0.02 | 0 | 5.12 | 23.67 | 58.05 | 25.91 | 0.84 | 44.83 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 3.03 | 0.0 | 1.23 | 0.0 | 0.02 | -71.43 | 3.64 | -6.67 | 4.89 | -5.96 | -0.11 | 0 | 3.53 | -9.02 | 0.00 | 0 |
| 2017 (4) | 6.27 | 22.22 | 1.8 | 414.29 | 0 | 0 | 0 | 0 | 8.98 | -28.67 | -0.27 | 0 | 4.14 | -13.21 | 46.10 | 21.68 | 0.58 | -30.12 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 3.03 | 0.0 | 1.23 | 11.82 | 0.07 | 0 | 3.9 | -31.46 | 5.2 | -23.42 | -0.02 | 0 | 3.88 | -30.96 | 0.00 | 0 |
| 2016 (3) | 5.13 | 24.82 | 0.35 | -79.17 | 0 | 0 | 0 | 0 | 12.59 | -10.33 | 1.3 | -44.21 | 4.77 | -30.77 | 37.89 | -22.8 | 0.83 | -20.95 | 0 | 0 | 0 | 0 | 0.06 | 50.0 | 3.03 | 8.6 | 1.1 | 27.91 | 0 | 0 | 5.69 | -2.23 | 6.79 | 1.49 | -0.07 | 0 | 5.62 | -10.37 | 0.00 | 0 |
| 2015 (2) | 4.11 | -9.47 | 1.68 | -1.75 | 0.44 | 4.76 | 0 | 0 | 14.04 | 1.59 | 2.33 | 8.88 | 6.89 | 17.38 | 49.07 | 15.54 | 1.05 | -7.89 | 0 | 0 | 0.26 | -16.13 | 0.04 | -20.0 | 2.79 | 0.0 | 0.86 | 32.31 | 0 | 0 | 5.82 | 25.97 | 6.69 | 26.94 | 0.45 | -25.0 | 6.27 | 20.11 | 0.00 | 0 |
| 2014 (1) | 4.54 | 41.88 | 1.71 | -33.72 | 0.42 | 0.0 | 0 | 0 | 13.82 | 6.88 | 2.14 | 0.0 | 5.87 | -11.46 | 42.47 | -17.16 | 1.14 | 10.68 | 0 | 0 | 0.31 | -61.25 | 0.05 | -78.26 | 2.79 | 5.28 | 0.65 | 47.73 | 0 | 0 | 4.62 | 20.94 | 5.27 | 24.0 | 0.6 | 76.47 | 5.22 | 25.48 | 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) | 4.94 | -35.17 | 10.51 | 5.57 | 4.31 | 216.48 | 0 | 0 | 0 | 0 | 0 | 0 | 5.73 | -17.79 | -7.88 | 0.55 | -60.14 | -57.69 | 13.06 | 3.24 | 31.52 | 53.61 | 5.32 | 2.37 | 2.66 | -1.48 | 43.78 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 3.81 | 0.0 | -0.26 | 2.6 | 0.0 | 15.04 | 0.38 | 0.0 | 31.03 | 9.4 | 6.58 | 11.64 | 12.38 | 5.0 | 12.75 | -0.17 | 59.52 | 76.71 | 9.23 | 9.88 | 20.03 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.62 | 47.96 | 73.97 | 5.34 | 143.84 | 389.91 | 0 | 0 | 0 | 0 | 0 | 0 | 6.97 | 30.04 | 43.12 | 1.38 | 25.45 | 102.94 | 12.65 | 8.12 | 56.95 | 50.91 | -1.02 | 5.03 | 2.7 | 1.89 | 45.16 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 3.81 | 0.0 | -0.26 | 2.6 | 15.04 | 15.04 | 0.38 | 31.03 | 31.03 | 8.82 | 12.21 | 23.88 | 11.79 | 13.26 | 21.92 | -0.42 | 20.75 | 57.14 | 8.4 | 14.6 | 36.81 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.15 | 1.58 | 5.1 | 2.19 | 75.2 | 29.59 | 0 | 0 | 0 | 0 | 0 | 0 | 5.36 | -14.92 | 29.16 | 1.1 | 5.77 | 197.3 | 11.7 | 12.18 | 52.94 | 51.43 | 6.21 | 4.54 | 2.65 | 38.74 | 28.64 | 0.03 | -40.0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 3.81 | -0.26 | -0.26 | 2.26 | 0.0 | 8.13 | 0.29 | 0.0 | 11.54 | 7.86 | -16.65 | 18.37 | 10.41 | -13.11 | 15.8 | -0.53 | 32.05 | 25.35 | 7.33 | -15.26 | 23.61 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.07 | 13.42 | -9.63 | 1.25 | -28.98 | -21.88 | 0 | 0 | 0 | 0 | 0 | 0 | 6.3 | 1.29 | 69.35 | 1.04 | -20.0 | 215.15 | 10.43 | 5.04 | 49.0 | 48.42 | -7.55 | 2.86 | 1.91 | 3.24 | 4.37 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 2.26 | 0.0 | 8.13 | 0.29 | 0.0 | 11.54 | 9.43 | 12.0 | 25.23 | 11.98 | 9.11 | 21.26 | -0.78 | -6.85 | 3.7 | 8.65 | 12.48 | 28.72 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.47 | 2.05 | -13.2 | 1.76 | 61.47 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.22 | 27.72 | 59.9 | 1.3 | 91.18 | 165.31 | 9.93 | 23.2 | 25.06 | 52.37 | 8.06 | -5.35 | 1.85 | -0.54 | 5.11 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.04 | 33.33 | 33.33 | 3.82 | 0.0 | 2.41 | 2.26 | 0.0 | 8.13 | 0.29 | 0.0 | 11.54 | 8.42 | 18.26 | 16.94 | 10.98 | 13.55 | 14.85 | -0.73 | 25.51 | -1116.67 | 7.69 | 25.24 | 7.7 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.38 | -10.61 | -41.6 | 1.09 | -35.5 | -61.48 | 0 | 0 | 0 | 0 | 0 | 0 | 4.87 | 17.35 | 28.5 | 0.68 | 83.78 | 70.0 | 8.06 | 5.36 | 10.56 | 48.47 | -1.48 | -7.99 | 1.86 | -9.71 | 30.07 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 3.82 | 0.0 | 2.41 | 2.26 | 8.13 | 8.13 | 0.29 | 11.54 | 11.54 | 7.12 | 7.23 | 6.27 | 9.67 | 7.56 | 6.85 | -0.98 | -38.03 | -790.91 | 6.14 | 3.54 | -6.83 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.9 | -12.66 | -42.08 | 1.69 | 5.62 | -47.52 | 0 | 0 | 0 | 0 | 0 | 0 | 4.15 | 11.56 | 19.6 | 0.37 | 12.12 | -22.92 | 7.65 | 9.29 | 17.87 | 49.20 | 4.51 | -0.85 | 2.06 | 12.57 | 63.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 3.82 | 0.0 | 2.41 | 2.09 | 0.0 | 7.73 | 0.26 | 0.0 | 52.94 | 6.64 | -11.82 | 1.53 | 8.99 | -9.01 | 3.93 | -0.71 | 12.35 | 0 | 5.93 | -11.76 | -9.33 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.61 | 8.93 | -40.63 | 1.6 | -27.27 | 63.27 | 0 | 0 | 0 | 0 | 0 | 0 | 3.72 | -4.37 | 16.25 | 0.33 | -32.65 | -5.71 | 7.0 | -11.84 | 28.44 | 47.07 | -14.92 | 14.19 | 1.83 | 3.98 | 35.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 33.33 | 0.0 | 3.82 | 2.41 | 2.41 | 2.09 | 0.0 | 7.73 | 0.26 | 0.0 | 52.94 | 7.53 | 4.58 | 7.73 | 9.88 | 3.35 | 8.57 | -0.81 | -1250.0 | -211.54 | 6.72 | -5.88 | -0.15 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.15 | -31.33 | -48.24 | 2.2 | -22.26 | 46.67 | 0 | 0 | 0 | 0 | 0 | 0 | 3.89 | 2.64 | 15.09 | 0.49 | 22.5 | 44.12 | 7.94 | 8.92 | 35.49 | 55.33 | 5.05 | 33.61 | 1.76 | 23.08 | 36.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 2.09 | 0.0 | 7.73 | 0.26 | 0.0 | 52.94 | 7.2 | 7.46 | 8.43 | 9.56 | 5.64 | 9.26 | -0.06 | 45.45 | 83.33 | 7.14 | 8.35 | 13.69 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.5 | -11.35 | -34.9 | 2.83 | -12.11 | 87.42 | 0 | 0 | 0 | 0 | 0 | 0 | 3.79 | 9.22 | 25.08 | 0.4 | -16.67 | 37.93 | 7.29 | 12.33 | 0.41 | 52.67 | 6.16 | 16.81 | 1.43 | 13.49 | 7.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 3.73 | 0.0 | 0.0 | 2.09 | 7.73 | 38.41 | 0.26 | 52.94 | -29.73 | 6.7 | 2.45 | 2.45 | 9.05 | 4.62 | 7.48 | -0.11 | 0 | 65.62 | 6.59 | 0.76 | 5.95 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.46 | -10.48 | 4.7 | 3.22 | 228.57 | 166.12 | 0 | 0 | 0 | 0 | 0 | 0 | 3.47 | 8.44 | -3.88 | 0.48 | 37.14 | -15.79 | 6.49 | 19.08 | -24.8 | 49.62 | 20.36 | 2.57 | 1.26 | -6.67 | -4.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 33.33 | 3.73 | 0.0 | 0.0 | 1.94 | 0.0 | 28.48 | 0.17 | 0.0 | -54.05 | 6.54 | -6.44 | 4.64 | 8.65 | -4.95 | 6.4 | 0 | 100.0 | 100.0 | 6.54 | -2.82 | 8.64 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.45 | -5.03 | 46.97 | 0.98 | -34.67 | 92.16 | 0 | 0 | 0 | 0 | 0 | 0 | 3.2 | -5.33 | -22.52 | 0.35 | 2.94 | -52.7 | 5.45 | -7.0 | -43.35 | 41.23 | -0.45 | -16.91 | 1.35 | 4.65 | 5.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 33.33 | 0.0 | 3.73 | 0.0 | 0.0 | 1.94 | 0.0 | 28.48 | 0.17 | 0.0 | -54.05 | 6.99 | 5.27 | -15.68 | 9.1 | 4.0 | -10.52 | -0.26 | 27.78 | -52.94 | 6.73 | 7.17 | -17.12 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.95 | -13.63 | 102.24 | 1.5 | -0.66 | 7.91 | 0 | 0 | 0 | 0 | 0 | 0 | 3.38 | 11.55 | -36.59 | 0.34 | 17.24 | -72.58 | 5.86 | -19.28 | -43.92 | 41.41 | -8.16 | -18.96 | 1.29 | -3.01 | 8.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 3.73 | 0.0 | 0.0 | 1.94 | 28.48 | 28.48 | 0.17 | -54.05 | -54.05 | 6.64 | 1.53 | -12.86 | 8.75 | 3.92 | -7.89 | -0.36 | -12.5 | 20.0 | 6.28 | 0.96 | -12.41 | 0.00 | 0 | 0 |
| 21Q2 (7) | 11.52 | 42.57 | 146.15 | 1.51 | 24.79 | 51.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.03 | -16.07 | -36.48 | 0.29 | -49.12 | -70.1 | 7.26 | -15.87 | -18.15 | 45.09 | -6.78 | 0 | 1.33 | 0.76 | -2.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 3.73 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 6.54 | 4.64 | 2.99 | 8.42 | 3.57 | 2.31 | -0.32 | -39.13 | 43.86 | 6.22 | 3.32 | 7.61 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.08 | 25.66 | 71.55 | 1.21 | 137.25 | -0.82 | 0 | 0 | 0 | 0 | 0 | 0 | 3.61 | -12.59 | -30.04 | 0.57 | -22.97 | -57.46 | 8.63 | -10.29 | 17.74 | 48.37 | -2.5 | 0 | 1.32 | 3.12 | -19.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 3.73 | 0.0 | 23.1 | 1.51 | 0.0 | 22.76 | 0.37 | 0.0 | 236.36 | 6.25 | -24.61 | -5.59 | 8.13 | -20.06 | 2.26 | -0.23 | -35.29 | 54.0 | 6.02 | -25.86 | -1.63 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.43 | 30.69 | 132.13 | 0.51 | -63.31 | -61.36 | 0 | 0 | 0 | 0 | 0 | 0 | 4.13 | -22.51 | -20.42 | 0.74 | -40.32 | -35.65 | 9.62 | -7.94 | 17.17 | 49.61 | -2.91 | 0 | 1.28 | 7.56 | 7.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 0.0 | 3.73 | 0.0 | 23.1 | 1.51 | 0.0 | 22.76 | 0.37 | 0.0 | 236.36 | 8.29 | 8.79 | 37.25 | 10.17 | 7.05 | 37.99 | -0.17 | 62.22 | 54.05 | 8.12 | 13.25 | 43.21 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.92 | 5.13 | 0.0 | 1.39 | 39.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.33 | 11.74 | 0.0 | 1.24 | 27.84 | 0.0 | 10.45 | 17.81 | 0.0 | 51.10 | 0 | 0.0 | 1.19 | -13.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.02 | -50.0 | 0.0 | 3.73 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 7.62 | 20.0 | 0.0 | 9.5 | 15.43 | 0.0 | -0.45 | 21.05 | 0.0 | 7.17 | 24.05 | 0.0 | 0.00 | 0 | 0.0 |
