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) | 2.1 | 21.39 | 0.48 | 11.63 | 0.13 | -90.3 | 0 | 0 | 10.1 | -12.48 | -0.24 | 0 | 1.1 | 42.86 | 10.89 | 63.22 | 1.91 | -15.11 | 0 | 0 | 1.2 | 421.74 | 0 | 0 | 3.42 | 19.58 | 0 | 0 | 0.05 | -83.33 | 0.15 | -51.61 | 0.21 | -66.13 | -0.3 | 0 | -0.15 | 0 | 0.01 | -34.26 |
| 2022 (9) | 1.73 | -13.07 | 0.43 | -62.61 | 1.34 | 362.07 | 0 | 0 | 11.54 | 29.08 | 0.31 | 0 | 0.77 | 18.46 | 6.67 | -8.23 | 2.25 | -32.84 | 0 | 0 | 0.23 | -84.77 | 0 | 0 | 2.86 | 0.0 | 0 | 0 | 0.3 | 400.0 | 0.31 | 24.0 | 0.62 | 106.67 | -0.05 | 0 | 0.26 | 0 | 0.01 | -52.64 |
| 2021 (8) | 1.99 | -16.39 | 1.15 | 5.5 | 0.29 | -85.99 | 0 | 0 | 8.94 | -29.05 | -0.26 | 0 | 0.65 | -43.97 | 7.27 | -21.03 | 3.35 | 21.82 | 0 | 0 | 1.51 | 906.67 | 0 | 0 | 2.86 | 21.19 | 0 | 0 | 0.06 | 0 | 0.25 | -75.73 | 0.3 | -70.87 | -0.33 | 0 | -0.08 | 0 | 0.03 | -18.45 |
| 2020 (7) | 2.38 | 26.6 | 1.09 | 1457.14 | 2.07 | 989.47 | 0 | 0 | 12.6 | -9.16 | 0.61 | -33.7 | 1.16 | -31.76 | 9.21 | -24.89 | 2.75 | 85.81 | 0 | 0 | 0.15 | -93.09 | 0 | 0 | 2.36 | 0.0 | 0 | 0 | 0 | 0 | 1.03 | 9.57 | 1.03 | 9.57 | -0.06 | 0 | 0.97 | -11.01 | 0.04 | 2.35 |
| 2019 (6) | 1.88 | 82.52 | 0.07 | -95.36 | 0.19 | 216.67 | 0 | 0 | 13.87 | 28.07 | 0.92 | 148.65 | 1.7 | 3.03 | 12.26 | -19.55 | 1.48 | 13.85 | 0 | 0 | 2.17 | 1346.67 | 0 | 0 | 2.36 | 0.0 | 0 | 0 | 0 | 0 | 0.94 | 113.64 | 0.94 | 108.89 | 0.15 | -21.05 | 1.09 | 73.02 | 0.04 | 1057.14 |
| 2018 (5) | 1.03 | 68.85 | 1.51 | 164.91 | 0.06 | -14.29 | 0 | 0 | 10.83 | 23.63 | 0.37 | 23.33 | 1.65 | 94.12 | 15.24 | 57.01 | 1.3 | 22.64 | 0 | 0 | 0.15 | -37.5 | 0 | 0 | 2.36 | 10.8 | 0 | 0 | 0 | 0 | 0.44 | 41.94 | 0.45 | 45.16 | 0.19 | 137.5 | 0.63 | 61.54 | 0.00 | 0 |
| 2017 (4) | 0.61 | 79.41 | 0.57 | 0.0 | 0.07 | 0.0 | 0 | 0 | 8.76 | 143.33 | 0.3 | 2900.0 | 0.85 | -1.16 | 9.70 | -59.38 | 1.06 | -16.54 | 0 | 0 | 0.24 | 14.29 | 0 | 0 | 2.13 | 1.43 | 0 | 0 | 0 | 0 | 0.31 | 3000.0 | 0.31 | 3000.0 | 0.08 | 700.0 | 0.39 | 1850.0 | 0.00 | 0 |
| 2016 (3) | 0.34 | -48.48 | 0.57 | 0 | 0.07 | -12.5 | 0 | 0 | 3.6 | -53.73 | 0.01 | -98.75 | 0.86 | 59.26 | 23.89 | 244.18 | 1.27 | 36.56 | 0 | 0 | 0.21 | -19.23 | 0 | 0 | 2.1 | 707.69 | 0 | 0 | 0 | 0 | 0.01 | -99.56 | 0.01 | -99.56 | 0.01 | 0 | 0.02 | -98.92 | 0.00 | 0 |
| 2015 (2) | 0.66 | -8.33 | 0 | 0 | 0.08 | 0.0 | 0 | 0 | 7.78 | 8.06 | 0.8 | 122.22 | 0.54 | -3.57 | 6.94 | -10.76 | 0.93 | 4.49 | 0 | 0 | 0.26 | -18.75 | 0 | 0 | 0.26 | 0.0 | 0 | 0 | 0 | 0 | 2.26 | 28.41 | 2.26 | 28.41 | -0.41 | 0 | 1.85 | 8.82 | 0.00 | 0 |
| 2014 (1) | 0.72 | 0 | 0.55 | 0 | 0.08 | 0 | 0 | 0 | 7.2 | 0 | 0.36 | 0 | 0.56 | 0 | 7.78 | 0 | 0.89 | 0 | 0 | 0 | 0.32 | 0 | 0 | 0 | 0.26 | 0 | 0 | 0 | 0 | 0 | 1.76 | 0 | 1.76 | 0 | -0.06 | 0 | 1.7 | 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) | 2.58 | 25.24 | -23.89 | 0.51 | -7.27 | -10.53 | 0.07 | 16.67 | -94.74 | 0 | 0 | 0 | 2.64 | -10.81 | 0.0 | -0.18 | 58.14 | -500.0 | 1.02 | 2.0 | -5.56 | 8.80 | 2.0 | -22.75 | 1.81 | -11.27 | 15.29 | 0 | 0 | 0 | 1.14 | 0.88 | -5.79 | 0 | 0 | 0 | 3.5 | 0.0 | 16.28 | 0 | 0 | 0 | 0.21 | 0.0 | 320.0 | -0.52 | -52.94 | -300.0 | -0.31 | -138.46 | -196.88 | 0.42 | 362.5 | 333.33 | -0.1 | 80.0 | -225.0 | -0.01 | 8.79 | -166.59 |
| 24Q2 (19) | 2.06 | 36.42 | -9.25 | 0.55 | 89.66 | 1.85 | 0.06 | -33.33 | -95.56 | 0 | 0 | 0 | 2.96 | -4.52 | 19.35 | -0.43 | -577.78 | -458.33 | 1.0 | -12.28 | 23.46 | 8.63 | -15.91 | 1.3 | 2.04 | -9.73 | 29.11 | 0 | 0 | 0 | 1.13 | 0.89 | 707.14 | 0 | 0 | 0 | 3.5 | 0.0 | 16.28 | 0 | 0 | 0 | 0.21 | 320.0 | 320.0 | -0.34 | -241.67 | -217.24 | -0.13 | -143.33 | -137.14 | -0.16 | 33.33 | 48.39 | -0.5 | 0 | -2400.0 | -0.01 | -209.88 | -169.58 |
| 24Q1 (18) | 1.51 | -28.1 | -19.68 | 0.29 | -39.58 | -30.95 | 0.09 | -30.77 | -93.28 | 0 | 0 | 0 | 3.1 | 7.27 | 48.33 | 0.09 | 181.82 | 142.86 | 1.14 | 3.64 | 42.5 | 10.26 | -5.79 | 28.01 | 2.26 | 18.32 | 30.64 | 0 | 0 | 0 | 1.12 | -6.67 | 522.22 | 0 | 0 | 0 | 3.5 | 2.34 | 22.38 | 0 | 0 | 0 | 0.05 | 0.0 | -83.33 | 0.24 | 60.0 | 140.0 | 0.3 | 42.86 | -25.0 | -0.24 | 20.0 | -84.62 | 0 | 100.0 | 100.0 | 0.01 | -29.11 | -48.03 |
| 23Q4 (17) | 2.1 | -38.05 | 21.39 | 0.48 | -15.79 | 11.63 | 0.13 | -90.23 | -90.3 | 0 | 0 | 0 | 2.89 | 9.47 | 27.31 | -0.11 | -266.67 | -37.5 | 1.1 | 1.85 | 42.86 | 10.89 | -4.4 | 63.37 | 1.91 | 21.66 | -15.11 | 0 | 0 | 0 | 1.2 | -0.83 | 421.74 | 0 | 0 | 0 | 3.42 | 13.62 | 19.58 | 0 | 0 | 0 | 0.05 | 0.0 | -83.33 | 0.15 | -42.31 | -51.61 | 0.21 | -34.38 | -66.13 | -0.3 | -66.67 | -500.0 | -0.15 | -287.5 | -157.69 | 0.01 | -6.26 | -34.26 |
| 23Q3 (16) | 3.39 | 49.34 | 81.28 | 0.57 | 5.56 | 23.91 | 1.33 | -1.48 | 432.0 | 0 | 0 | 0 | 2.64 | 6.45 | -1.12 | -0.03 | -125.0 | -137.5 | 1.08 | 33.33 | 47.95 | 11.39 | 33.76 | 90.71 | 1.57 | -0.63 | -40.08 | 0 | 0 | 0 | 1.21 | 764.29 | -14.18 | 0 | 0 | 0 | 3.01 | 0.0 | 5.24 | 0 | 0 | 0 | 0.05 | 0.0 | -83.33 | 0.26 | -10.34 | -33.33 | 0.32 | -8.57 | -54.29 | -0.18 | 41.94 | 0.0 | 0.08 | 500.0 | -61.9 | 0.01 | -4.7 | -30.69 |
| 23Q2 (15) | 2.27 | 20.74 | 14.07 | 0.54 | 28.57 | -38.64 | 1.35 | 0.75 | 462.5 | 0 | 0 | 0 | 2.48 | 18.66 | -15.93 | 0.12 | 157.14 | 200.0 | 0.81 | 1.25 | 39.66 | 8.52 | 6.25 | 55.81 | 1.58 | -8.67 | -48.37 | 0 | 0 | 0 | 0.14 | -22.22 | -90.34 | 0 | 0 | 0 | 3.01 | 5.24 | 5.24 | 0 | 0 | 0 | 0.05 | -83.33 | -83.33 | 0.29 | 190.0 | -6.45 | 0.35 | -12.5 | -42.62 | -0.31 | -138.46 | -19.23 | -0.02 | 33.33 | -140.0 | 0.01 | -17.92 | -40.04 |
| 23Q1 (14) | 1.88 | 8.67 | 5.03 | 0.42 | -2.33 | -61.82 | 1.34 | 0.0 | 396.3 | 0 | 0 | 0 | 2.09 | -7.93 | -42.9 | -0.21 | -162.5 | -175.0 | 0.8 | 3.9 | -19.19 | 8.02 | 20.24 | -20.0 | 1.73 | -23.11 | -49.12 | 0 | 0 | 0 | 0.18 | -21.74 | -87.84 | 0 | 0 | 0 | 2.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0.3 | 0.0 | 400.0 | 0.1 | -67.74 | -80.77 | 0.4 | -35.48 | -31.03 | -0.13 | -160.0 | 35.0 | -0.03 | -111.54 | -109.38 | 0.01 | -10.34 | -35.6 |
| 22Q4 (13) | 1.73 | -7.49 | -13.07 | 0.43 | -6.52 | -62.61 | 1.34 | 436.0 | 362.07 | 0 | 0 | 0 | 2.27 | -14.98 | -22.79 | -0.08 | -200.0 | -33.33 | 0.77 | 5.48 | 18.46 | 6.67 | 11.6 | -8.21 | 2.25 | -14.12 | -32.84 | 0 | 0 | 0 | 0.23 | -83.69 | -84.77 | 0 | 0 | 0 | 2.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0.3 | 0.0 | 400.0 | 0.31 | -20.51 | 24.0 | 0.62 | -11.43 | 106.67 | -0.05 | 72.22 | 84.85 | 0.26 | 23.81 | 425.0 | 0.01 | -1.18 | -52.64 |
| 22Q3 (12) | 1.87 | -6.03 | -2.6 | 0.46 | -47.73 | 35.29 | 0.25 | 4.17 | -88.74 | 0 | 0 | 0 | 2.67 | -9.49 | 151.89 | 0.08 | 100.0 | 200.0 | 0.73 | 25.86 | 92.11 | 5.97 | 9.28 | 61.45 | 2.62 | -14.38 | -0.38 | 0 | 0 | 0 | 1.41 | -2.76 | 261.54 | 0 | 0 | 0 | 2.86 | 0.0 | 21.19 | 0 | 0 | 0 | 0.3 | 0.0 | 400.0 | 0.39 | 25.81 | 25.81 | 0.7 | 14.75 | 89.19 | -0.18 | 30.77 | 45.45 | 0.21 | 320.0 | 1150.0 | 0.01 | -17.55 | -49.64 |
| 22Q2 (11) | 1.99 | 11.17 | -17.43 | 0.88 | -20.0 | -5.38 | 0.24 | -11.11 | -89.47 | 0 | 0 | 0 | 2.95 | -19.4 | 32.88 | 0.04 | -85.71 | 130.77 | 0.58 | -41.41 | 9.43 | 5.47 | -45.45 | 33.88 | 3.06 | -10.0 | 6.62 | 0 | 0 | 0 | 1.45 | -2.03 | 237.21 | 0 | 0 | 0 | 2.86 | 0.0 | 21.19 | 0 | 0 | 0 | 0.3 | 400.0 | 400.0 | 0.31 | -40.38 | -20.51 | 0.61 | 5.17 | 35.56 | -0.26 | -30.0 | 3.7 | 0.05 | -84.38 | -58.33 | 0.02 | -11.85 | -42.63 |
| 22Q1 (10) | 1.79 | -10.05 | -9.14 | 1.1 | -4.35 | 1.85 | 0.27 | -6.9 | -87.08 | 0 | 0 | 0 | 3.66 | 24.49 | 34.07 | 0.28 | 566.67 | 1300.0 | 0.99 | 52.31 | -13.91 | 10.02 | 37.97 | 9.79 | 3.4 | 1.49 | 13.33 | 0 | 0 | 0 | 1.48 | -1.99 | 957.14 | 0 | 0 | 0 | 2.86 | 0.0 | 21.19 | 0 | 0 | 0 | 0.06 | 0.0 | 0 | 0.52 | 108.0 | -50.48 | 0.58 | 93.33 | -44.76 | -0.2 | 39.39 | -33.33 | 0.32 | 500.0 | -64.44 | 0.02 | -34.06 | -33.53 |
| 21Q4 (9) | 1.99 | 3.65 | -16.39 | 1.15 | 238.24 | 5.5 | 0.29 | -86.94 | -85.99 | 0 | 0 | 0 | 2.94 | 177.36 | -30.99 | -0.06 | 25.0 | -124.0 | 0.65 | 71.05 | -43.97 | 7.26 | 96.28 | -21.18 | 3.35 | 27.38 | 21.82 | 0 | 0 | 0 | 1.51 | 287.18 | 906.67 | 0 | 0 | 0 | 2.86 | 21.19 | 21.19 | 0 | 0 | 0 | 0.06 | 0.0 | 0 | 0.25 | -19.35 | -75.73 | 0.3 | -18.92 | -70.87 | -0.33 | 0.0 | -450.0 | -0.08 | -300.0 | -108.25 | 0.03 | 5.08 | -18.45 |
| 21Q3 (8) | 1.92 | -20.33 | -25.87 | 0.34 | -63.44 | -57.5 | 2.22 | -2.63 | 1380.0 | 0 | 0 | 0 | 1.06 | -52.25 | -71.88 | -0.08 | 38.46 | -130.77 | 0.38 | -28.3 | -67.24 | 3.70 | -9.38 | -61.63 | 2.63 | -8.36 | 16.37 | 0 | 0 | 0 | 0.39 | -9.3 | -81.34 | 0 | 0 | 0 | 2.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | 0 | 0.31 | -20.51 | -60.26 | 0.37 | -17.78 | -52.56 | -0.33 | -22.22 | -371.43 | -0.02 | -116.67 | -102.82 | 0.03 | -6.07 | -9.22 |
| 21Q2 (7) | 2.41 | 22.34 | 14.76 | 0.93 | -13.89 | 342.86 | 2.28 | 9.09 | 1325.0 | 0 | 0 | 0 | 2.22 | -18.68 | 20.65 | -0.13 | -750.0 | -750.0 | 0.53 | -53.91 | -64.43 | 4.08 | -55.26 | 0 | 2.87 | -4.33 | 85.16 | 0 | 0 | 0 | 0.43 | 207.14 | -79.72 | 0 | 0 | 0 | 2.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0 | 0 | 0.39 | -62.86 | -25.0 | 0.45 | -57.14 | -13.46 | -0.27 | -80.0 | -107.69 | 0.12 | -86.67 | -69.23 | 0.03 | 2.14 | -42.26 |
| 21Q1 (6) | 1.97 | -17.23 | -21.83 | 1.08 | -0.92 | 1442.86 | 2.09 | 0.97 | 895.24 | 0 | 0 | 0 | 2.73 | -35.92 | 0.37 | 0.02 | -92.0 | -75.0 | 1.15 | -0.86 | -1.71 | 9.13 | -0.94 | 0 | 3.0 | 9.09 | 108.33 | 0 | 0 | 0 | 0.14 | -6.67 | -93.46 | 0 | 0 | 0 | 2.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.05 | 1.94 | 2.94 | 1.05 | 1.94 | 2.94 | -0.15 | -150.0 | -275.0 | 0.9 | -7.22 | -8.16 | 0.03 | -19.11 | -6.36 |
| 20Q4 (5) | 2.38 | -8.11 | 26.6 | 1.09 | 36.25 | 1457.14 | 2.07 | 1280.0 | 989.47 | 0 | 0 | 0 | 4.26 | 13.0 | 15.14 | 0.25 | -3.85 | 47.06 | 1.16 | 0.0 | -31.76 | 9.21 | -4.45 | 0 | 2.75 | 21.68 | 85.81 | 0 | 0 | 0 | 0.15 | -92.82 | -93.09 | 0 | 0 | 0 | 2.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | 32.05 | 9.57 | 1.03 | 32.05 | 9.57 | -0.06 | 14.29 | -140.0 | 0.97 | 36.62 | -11.01 | 0.04 | 16.97 | 2.35 |
| 20Q3 (4) | 2.59 | 23.33 | 0.0 | 0.8 | 280.95 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 3.77 | 104.89 | 0.0 | 0.26 | 1200.0 | 0.0 | 1.16 | -22.15 | 0.0 | 9.64 | 0 | 0.0 | 2.26 | 45.81 | 0.0 | 0 | 0 | 0.0 | 2.09 | -1.42 | 0.0 | 0 | 0 | 0.0 | 2.36 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.78 | 50.0 | 0.0 | 0.78 | 50.0 | 0.0 | -0.07 | 46.15 | 0.0 | 0.71 | 82.05 | 0.0 | 0.03 | -40.26 | 0.0 |
