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) | 6.02 | -30.57 | 0 | 0 | 7.67 | 139.69 | 0 | 0 | 17.65 | -16.47 | 0.07 | -90.41 | 2.81 | -0.71 | 15.92 | 18.87 | 2.29 | 19.27 | 2.85 | 10.89 | 5.23 | -60.74 | 0 | 0 | 8.3 | 0.0 | 1.59 | 4.61 | 0 | 0 | 5.86 | -5.33 | 7.45 | -3.37 | 3.15 | 66.67 | 9.01 | 11.51 | 0.00 | 0 |
| 2022 (9) | 8.67 | 30.38 | 1.0 | 0 | 3.2 | 5233.33 | 0 | 0 | 21.13 | -29.64 | 0.73 | -77.47 | 2.83 | -34.19 | 13.39 | -6.47 | 1.92 | -16.52 | 2.57 | 0 | 13.32 | -6.2 | 0 | 0 | 8.3 | 0.0 | 1.52 | 36.94 | 0 | 0 | 6.19 | -17.58 | 7.71 | -10.56 | 1.89 | -60.04 | 8.08 | -33.99 | 0.00 | 0 |
| 2021 (8) | 6.65 | 132.52 | 0 | 0 | 0.06 | -91.04 | 0 | 0 | 30.03 | 13.45 | 3.24 | 118.92 | 4.3 | 20.45 | 14.32 | 6.17 | 2.3 | 0.0 | 0 | 0 | 14.2 | 47.46 | 0 | 0 | 8.3 | 0.0 | 1.11 | 15.62 | 0 | 0 | 7.51 | 53.89 | 8.62 | 47.35 | 4.73 | 80.53 | 12.24 | 63.2 | 0.00 | 0 |
| 2020 (7) | 2.86 | -7.44 | 2.3 | -14.81 | 0.67 | 15.52 | 0 | 0 | 26.47 | -12.26 | 1.48 | -71.76 | 3.57 | -12.29 | 13.49 | -0.02 | 2.3 | -19.58 | 0 | 0 | 9.63 | 82.04 | 0 | 0 | 8.3 | -17.0 | 0.96 | 118.18 | 0 | 0 | 4.88 | -16.01 | 5.85 | -7.73 | 2.62 | 693.94 | 7.5 | 22.15 | 0.00 | 0 |
| 2019 (6) | 3.09 | 54.5 | 2.7 | -10.0 | 0.58 | 16.0 | 0 | 0 | 30.17 | 56.24 | 5.24 | 138.18 | 4.07 | -3.78 | 13.49 | -38.42 | 2.86 | 30.0 | 0 | 0 | 5.29 | 429.0 | 0.01 | -83.33 | 10.0 | 0.0 | 0.44 | 100.0 | 0.09 | 0 | 5.81 | 106.03 | 6.34 | 108.55 | 0.33 | 0 | 6.14 | 124.91 | 0.00 | 0 |
| 2018 (5) | 2.0 | -47.78 | 3.0 | 500.0 | 0.5 | 0 | 0 | 0 | 19.31 | 45.96 | 2.2 | 5400.0 | 4.23 | 161.11 | 21.91 | 78.9 | 2.2 | 27.91 | 0 | 0 | 1.0 | 0 | 0.06 | -45.45 | 10.0 | 0.0 | 0.22 | 4.76 | 0 | 0 | 2.82 | 200.0 | 3.04 | 164.35 | -0.09 | 0 | 2.73 | 178.57 | 0.00 | 0 |
| 2017 (4) | 3.83 | -5.43 | 0.5 | 0 | 0 | 0 | 0 | 0 | 13.23 | -20.68 | 0.04 | -97.06 | 1.62 | -31.93 | 12.24 | -14.18 | 1.72 | -10.88 | 0 | 0 | 0 | 0 | 0.11 | -31.25 | 10.0 | 11.11 | 0.21 | 162.5 | 0 | 0 | 0.94 | -47.49 | 1.15 | -38.5 | 0.04 | 0 | 0.98 | -45.25 | 0.00 | 0 |
| 2016 (3) | 4.05 | 80.8 | 0 | 0 | 0 | 0 | 0 | 0 | 16.68 | 5.04 | 1.36 | -52.11 | 2.38 | -31.01 | 14.27 | -34.32 | 1.93 | 34.03 | 0 | 0 | 0 | 0 | 0.16 | -23.81 | 9.0 | 0.0 | 0.08 | 0 | 0 | 0 | 1.79 | 129.49 | 1.87 | 139.74 | 0 | 0 | 1.79 | 129.49 | 0.00 | 0 |
| 2015 (2) | 2.24 | 397.78 | 0 | 0 | 0 | 0 | 0 | 0 | 15.88 | 25.93 | 2.84 | 323.88 | 3.45 | 66.67 | 21.73 | 32.35 | 1.44 | 5.88 | 0 | 0 | 0 | 0 | 0.21 | -19.23 | 9.0 | 28.57 | 0 | 0 | 0 | 0 | 0.78 | 0 | 0.78 | 0 | 0 | 0 | 0.78 | 0 | 0.00 | 0 |
| 2014 (1) | 0.45 | 800.0 | 2.6 | -58.47 | 0 | 0 | 0 | 0 | 12.61 | -17.37 | 0.67 | -11.84 | 2.07 | 314.0 | 16.42 | 401.0 | 1.36 | 23.64 | 0 | 0 | 0 | 0 | 0.26 | 0 | 7.0 | -1.41 | 0.8 | 0.0 | 0 | 0 | -2.86 | 0 | -2.06 | 0 | 0 | 0 | -2.86 | 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) | 6.56 | 3.63 | -7.48 | 0 | -100.0 | -100.0 | 7.56 | -1.05 | 183.15 | 0 | 0 | 0 | 4.93 | -14.26 | -1.99 | -0.59 | -188.06 | -356.52 | 2.71 | -41.85 | -19.58 | 13.36 | -41.56 | -31.92 | 2.02 | -16.53 | -15.83 | 3.51 | 8.0 | 27.17 | 3.34 | -15.87 | -69.16 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.6 | 0.0 | 0.63 | 0 | 0 | 0 | 6.14 | -8.08 | -0.97 | 7.75 | -6.4 | -0.51 | 8.19 | 43.43 | 226.29 | 14.33 | 15.66 | 64.52 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.33 | 2.76 | -10.21 | 1.0 | 233.33 | 0.0 | 7.64 | -0.91 | 199.61 | 0 | 0 | 0 | 5.75 | 16.87 | 29.5 | 0.67 | 204.55 | 86.11 | 4.66 | 30.53 | 53.29 | 22.87 | 22.14 | 18.77 | 2.42 | 10.5 | 8.04 | 3.25 | 8.7 | 0.31 | 3.97 | -13.7 | -65.57 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.6 | 0.63 | 0.63 | 0 | 0 | 0 | 6.68 | 9.87 | 11.89 | 8.28 | 7.95 | 9.52 | 5.71 | 39.27 | 24.4 | 12.39 | 21.71 | 17.33 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.16 | 2.33 | -24.14 | 0.3 | 0 | -85.0 | 7.71 | 0.52 | 217.28 | 0 | 0 | 0 | 4.92 | 5.13 | 40.57 | 0.22 | 164.71 | 222.22 | 3.57 | 27.05 | 39.45 | 18.72 | 17.59 | 34.11 | 2.19 | -4.37 | 23.73 | 2.99 | 4.91 | -9.94 | 4.6 | -12.05 | -62.39 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.59 | 0.0 | 4.61 | 0 | 0 | 0 | 6.08 | 3.75 | 0.33 | 7.67 | 2.95 | 1.32 | 4.1 | 30.16 | -22.35 | 10.18 | 12.99 | -10.23 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.02 | -15.09 | -30.57 | 0 | -100.0 | -100.0 | 7.67 | 187.27 | 139.69 | 0 | 0 | 0 | 4.68 | -6.96 | 11.43 | -0.34 | -247.83 | 38.18 | 2.81 | -16.62 | -0.71 | 15.92 | -18.88 | 18.87 | 2.29 | -4.58 | 19.27 | 2.85 | 3.26 | 10.89 | 5.23 | -51.71 | -60.74 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.59 | 0.0 | 4.61 | 0 | 0 | 0 | 5.86 | -5.48 | -5.33 | 7.45 | -4.36 | -3.37 | 3.15 | 25.5 | 66.67 | 9.01 | 3.44 | 11.51 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.09 | 0.57 | -7.44 | 1.0 | 0.0 | 0 | 2.67 | 4.71 | 0.38 | 0 | 0 | 0 | 5.03 | 13.29 | 37.81 | 0.23 | -36.11 | 0 | 3.37 | 10.86 | 42.19 | 19.63 | 1.95 | 94.12 | 2.4 | 7.14 | 27.66 | 2.76 | -14.81 | 9.52 | 10.83 | -6.07 | -24.84 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.59 | 0.0 | 4.61 | 0 | 0 | 0 | 6.2 | 3.85 | -7.6 | 7.79 | 3.04 | -5.35 | 2.51 | -45.32 | 30.73 | 8.71 | -17.52 | 0.93 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.05 | -13.18 | -3.56 | 1.0 | -50.0 | 0 | 2.55 | 4.94 | 24.39 | 0 | 0 | 0 | 4.44 | 26.86 | -36.48 | 0.36 | 300.0 | -50.68 | 3.04 | 18.75 | -34.34 | 19.25 | 37.93 | 16.43 | 2.24 | 26.55 | 12.56 | 3.24 | -2.41 | 24.14 | 11.53 | -5.72 | -19.14 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.59 | 4.61 | 4.61 | 0 | 0 | 0 | 5.97 | -1.49 | -11.03 | 7.56 | -0.13 | -8.14 | 4.59 | -13.07 | 85.83 | 10.56 | -6.88 | 15.03 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.12 | -6.34 | 12.78 | 2.0 | 100.0 | 0.0 | 2.43 | -24.06 | 452.27 | 0 | 0 | 0 | 3.5 | -16.67 | -44.36 | -0.18 | 67.27 | -132.73 | 2.56 | -9.54 | -39.48 | 13.96 | 4.22 | -3.64 | 1.77 | -7.81 | -17.67 | 3.32 | 29.18 | 19.0 | 12.23 | -8.18 | -11.63 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.52 | 0.0 | 36.94 | 0 | 0 | 0 | 6.06 | -2.1 | -24.81 | 7.57 | -1.82 | -17.45 | 5.28 | 179.37 | 21.94 | 11.34 | 40.35 | -8.47 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.67 | 13.19 | 30.38 | 1.0 | 0 | 0 | 3.2 | 20.3 | 5233.33 | 0 | 0 | 0 | 4.2 | 15.07 | -35.48 | -0.55 | 0 | -230.95 | 2.83 | 19.41 | -34.19 | 13.39 | 32.46 | -6.47 | 1.92 | 2.13 | -16.52 | 2.57 | 1.98 | 0 | 13.32 | -7.56 | -6.2 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.52 | 0.0 | 36.94 | 0 | 0 | 0 | 6.19 | -7.75 | -17.58 | 7.71 | -6.32 | -10.56 | 1.89 | -1.56 | -60.04 | 8.08 | -6.37 | -33.99 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.66 | 4.79 | 34.39 | 0 | 0 | -100.0 | 2.66 | 29.76 | 297.01 | 0 | 0 | 0 | 3.65 | -47.78 | -55.54 | 0 | -100.0 | -100.0 | 2.37 | -48.81 | -50.52 | 10.11 | -38.85 | -37.52 | 1.88 | -5.53 | -30.11 | 2.52 | -3.45 | 0 | 14.41 | 1.05 | 34.67 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.52 | 0.0 | 36.94 | 0 | 0 | 0 | 6.71 | 0.0 | -5.36 | 8.23 | 0.0 | 0.24 | 1.92 | -22.27 | -45.76 | 8.63 | -5.99 | -18.81 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.31 | 1.53 | 18.86 | 0 | -100.0 | -100.0 | 2.05 | 365.91 | 205.97 | 0 | 0 | 0 | 6.99 | 11.13 | -14.65 | 0.73 | 32.73 | -38.14 | 4.63 | 9.46 | 25.47 | 16.54 | 14.15 | 27.71 | 1.99 | -7.44 | -33.67 | 2.61 | -6.45 | 0 | 14.26 | 3.03 | 31.31 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.52 | 36.94 | 36.94 | 0 | 0 | 0 | 6.71 | -16.75 | 32.35 | 8.23 | -10.25 | 33.17 | 2.47 | -42.96 | -28.2 | 9.18 | -25.91 | 7.87 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.2 | 8.27 | 122.91 | 2.0 | 0 | -13.04 | 0.44 | 633.33 | -34.33 | 0 | 0 | 0 | 6.29 | -3.38 | -11.66 | 0.55 | 30.95 | 52.78 | 4.23 | -1.63 | 13.71 | 14.49 | 1.17 | 8.34 | 2.15 | -6.52 | -20.07 | 2.79 | 0 | 0 | 13.84 | -2.54 | 38.26 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.11 | 0.0 | 15.62 | 0 | 0 | 0 | 8.06 | 7.32 | 53.52 | 9.17 | 6.38 | 47.43 | 4.33 | -8.46 | -2.26 | 12.39 | 1.23 | 28.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.65 | 16.67 | 132.52 | 0 | -100.0 | -100.0 | 0.06 | -91.04 | -91.04 | 0 | 0 | 0 | 6.51 | -20.71 | 7.07 | 0.42 | -67.19 | 200.0 | 4.3 | -10.23 | 20.45 | 14.32 | -11.52 | 6.17 | 2.3 | -14.5 | 0.0 | 0 | 0 | 0 | 14.2 | 32.71 | 47.46 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.11 | 0.0 | 15.62 | 0 | 0 | 0 | 7.51 | 5.92 | 53.89 | 8.62 | 4.99 | 47.35 | 4.73 | 33.62 | 80.53 | 12.24 | 15.15 | 63.2 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.7 | -7.32 | 14.92 | 2.3 | -46.51 | 15.0 | 0.67 | 0.0 | 0.0 | 0 | 0 | 0 | 8.21 | 0.24 | 15.47 | 1.28 | 8.47 | 116.95 | 4.79 | 29.81 | 46.48 | 16.18 | 24.99 | 34.11 | 2.69 | -10.33 | 17.98 | 0 | 0 | 0 | 10.7 | -1.47 | 22.29 | 0 | 0 | 0 | 8.3 | 0.0 | 0.0 | 1.11 | 0.0 | 15.62 | 0 | 0 | 0 | 7.09 | 39.84 | 49.58 | 8.21 | 32.85 | 44.04 | 3.54 | 2.91 | 461.9 | 10.63 | 24.91 | 97.95 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.15 | 90.4 | 167.39 | 4.3 | 86.96 | 16.22 | 0.67 | 0.0 | 0 | 0 | 0 | 0 | 8.19 | 15.03 | 9.05 | 1.18 | 227.78 | 90.32 | 3.69 | -0.81 | -23.76 | 12.95 | -3.17 | 0 | 3.0 | 11.52 | 25.0 | 0 | 0 | 0 | 10.86 | 8.49 | 81.0 | 0 | 0 | 0 | 8.3 | 0.0 | -17.0 | 1.11 | 15.62 | 15.62 | 0 | 0 | 0 | 5.07 | -3.43 | 23.06 | 6.18 | -0.64 | 21.65 | 3.44 | -22.35 | 1538.1 | 8.51 | -12.09 | 96.54 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.23 | 12.94 | -3.58 | 2.3 | 0.0 | 21.05 | 0.67 | 0.0 | 0 | 0 | 0 | 0 | 7.12 | 17.11 | 23.4 | 0.36 | 157.14 | 200.0 | 3.72 | 4.2 | 2.48 | 13.37 | -0.85 | 0 | 2.69 | 16.96 | 9.8 | 0 | 0 | 0 | 10.01 | 3.95 | 67.11 | 0 | 0 | 0 | 8.3 | 0.0 | -17.0 | 0.96 | 0.0 | 118.18 | 0 | 0 | -100.0 | 5.25 | 7.58 | -11.47 | 6.22 | 6.32 | -3.72 | 4.43 | 69.08 | 2209.52 | 9.68 | 29.07 | 69.23 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.86 | -42.34 | -7.44 | 2.3 | 15.0 | -14.81 | 0.67 | 0.0 | 15.52 | 0 | 0 | 0 | 6.08 | -14.49 | -9.39 | 0.14 | -76.27 | -79.71 | 3.57 | 9.17 | -12.29 | 13.49 | 11.77 | 0 | 2.3 | 0.88 | -19.58 | 0 | 0 | 0 | 9.63 | 10.06 | 82.04 | 0 | 0 | -100.0 | 8.3 | 0.0 | -17.0 | 0.96 | 0.0 | 118.18 | 0 | 0 | -100.0 | 4.88 | 2.95 | -16.01 | 5.85 | 2.63 | -7.73 | 2.62 | 315.87 | 693.94 | 7.5 | 39.66 | 22.15 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.96 | 115.65 | 0.0 | 2.0 | -45.95 | 0.0 | 0.67 | 0 | 0.0 | 0 | 0 | 0.0 | 7.11 | -5.33 | 0.0 | 0.59 | -4.84 | 0.0 | 3.27 | -32.44 | 0.0 | 12.07 | 0 | 0.0 | 2.28 | -5.0 | 0.0 | 0 | 0 | 0.0 | 8.75 | 45.83 | 0.0 | 0 | 0 | 0.0 | 8.3 | -17.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.74 | 15.05 | 0.0 | 5.7 | 12.2 | 0.0 | 0.63 | 200.0 | 0.0 | 5.37 | 24.02 | 0.0 | 0.00 | 0 | 0.0 |
