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) | 3.29 | -5.46 | 1.92 | -11.52 | 0.04 | -97.42 | 0 | 0 | 11.85 | -12.35 | 1.67 | 3.09 | 2.52 | 10.04 | 21.27 | 25.55 | 3.06 | 1.32 | 0.28 | 0.0 | 0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.67 | 0.0 | 0.24 | -65.71 | 3.69 | 45.85 | 4.61 | 17.9 | -0.08 | 0 | 3.61 | 51.68 | 0.00 | 0 |
| 2022 (9) | 3.48 | -24.84 | 2.17 | 1.4 | 1.55 | -36.21 | 0 | 0 | 13.52 | -0.52 | 1.62 | -30.17 | 2.29 | 5.53 | 16.94 | 6.08 | 3.02 | -3.21 | 0.28 | 7.69 | 0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.67 | 19.64 | 0.7 | 0 | 2.53 | 3.69 | 3.91 | 30.33 | -0.15 | 0 | 2.38 | 36.78 | 0.00 | 0 |
| 2021 (8) | 4.63 | -23.09 | 2.14 | -38.33 | 2.43 | 1115.0 | 0 | 0 | 13.59 | 7.43 | 2.32 | 3.57 | 2.17 | -2.25 | 15.97 | -9.01 | 3.12 | 15.13 | 0.26 | -13.33 | 0.13 | -95.42 | 0 | 0 | 3.57 | 0.56 | 0.56 | 166.67 | 0 | 0 | 2.44 | -13.17 | 3.0 | -0.66 | -0.7 | 0 | 1.74 | -40.61 | 0.00 | 0 |
| 2020 (7) | 6.02 | 298.68 | 3.47 | -2.53 | 0.2 | 233.33 | 0 | 0 | 12.65 | 25.75 | 2.24 | 60.0 | 2.22 | 4.23 | 17.55 | -17.11 | 2.71 | -2.17 | 0.3 | -6.25 | 2.84 | 735.29 | 0 | 0 | 3.55 | 5.97 | 0.21 | 200.0 | 0 | 0 | 2.81 | 58.76 | 3.02 | 63.24 | 0.12 | -66.67 | 2.93 | 37.56 | 0.00 | 0 |
| 2019 (6) | 1.51 | 4.86 | 3.56 | 194.21 | 0.06 | 0 | 0 | 0 | 10.06 | 12.53 | 1.4 | 89.19 | 2.13 | 63.85 | 21.17 | 45.6 | 2.77 | 11.24 | 0.32 | 6.67 | 0.34 | -84.68 | 0 | 0 | 3.35 | 11.67 | 0.07 | 0 | 0 | 0 | 1.77 | 96.67 | 1.85 | 105.56 | 0.36 | 89.47 | 2.13 | 95.41 | 0.00 | 0 |
| 2018 (5) | 1.44 | 16.13 | 1.21 | 3.42 | 0 | 0 | 0 | 0 | 8.94 | -4.69 | 0.74 | -41.73 | 1.3 | -27.37 | 14.54 | -23.8 | 2.49 | 27.04 | 0.3 | 3.45 | 2.22 | 0 | 0 | 0 | 3.0 | 0.0 | 0 | 0 | 0 | 0 | 0.9 | -15.09 | 0.9 | -15.09 | 0.19 | 375.0 | 1.09 | -0.91 | 0.00 | 0 |
| 2017 (4) | 1.24 | 93.75 | 1.17 | -7.87 | 2.08 | 0 | 0 | 0 | 9.38 | 8.44 | 1.27 | 746.67 | 1.79 | 58.41 | 19.08 | 46.08 | 1.96 | 41.01 | 0.29 | 0.0 | 0 | 0 | 0 | 0 | 3.0 | 29900.0 | 0 | 0 | 0 | 0 | 1.06 | 606.67 | 1.06 | 606.67 | 0.04 | 0 | 1.1 | 633.33 | 0.00 | 0 |
| 2016 (3) | 0.64 | -74.5 | 1.27 | 0 | 0 | 0 | 0 | 0 | 8.65 | -14.44 | 0.15 | -89.66 | 1.13 | -42.35 | 13.06 | -32.62 | 1.39 | -31.19 | 0.29 | 0.0 | 2.28 | 0 | 0 | 0 | 0.01 | -99.64 | 0 | 0 | 0 | 0 | 0.15 | -90.38 | 0.15 | -90.38 | 0 | 0 | 0.15 | -90.8 | 0.00 | 0 |
| 2015 (2) | 2.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.11 | 0 | 1.45 | 0 | 1.96 | 0 | 19.39 | 0 | 2.02 | 0 | 0.29 | 0 | 0 | 0 | 0 | 0 | 2.75 | 0 | 0 | 0 | 0 | 0 | 1.56 | 0 | 1.56 | 0 | 0.07 | 0 | 1.63 | 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) | 7.16 | 72.53 | 116.97 | 1.77 | 11.32 | 12.03 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.96 | 39.33 | 53.56 | 0.76 | -14.61 | 18.75 | 3.87 | 45.49 | 23.64 | 24.08 | 29.83 | -12.83 | 3.11 | 2.3 | 16.04 | 0.31 | 10.71 | 10.71 | 2.79 | 0 | 0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.08 | 0.0 | -46.67 | 6.09 | 14.26 | 52.25 | 6.85 | 12.48 | 42.12 | 0.8 | 500.0 | 447.83 | 6.89 | 34.31 | 82.76 | 0.00 | -16.78 | 0 |
| 24Q2 (19) | 4.15 | 37.42 | 15.92 | 1.59 | 0.0 | 0.63 | 0.01 | -50.0 | -99.34 | 0 | 0 | 0 | 3.56 | -15.64 | 20.27 | 0.89 | -32.06 | 81.63 | 2.66 | -16.61 | 19.82 | 18.55 | -20.1 | 0.35 | 3.04 | 16.03 | 11.76 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.08 | -66.67 | -46.67 | 5.33 | 24.24 | 58.63 | 6.09 | 17.12 | 45.69 | -0.2 | 13.04 | 16.67 | 5.13 | 26.35 | 64.42 | 0.00 | -7.63 | 0 |
| 24Q1 (18) | 3.02 | -8.21 | -19.89 | 1.59 | -17.19 | -15.87 | 0.02 | -50.0 | -98.69 | 0 | 0 | 0 | 4.22 | 26.73 | 81.9 | 1.31 | 336.67 | 445.83 | 3.19 | 26.59 | 84.39 | 23.22 | 9.08 | 69.5 | 2.62 | -14.38 | -15.21 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.24 | 0.0 | -65.71 | 4.29 | 16.26 | 85.71 | 5.2 | 12.8 | 40.92 | -0.23 | -187.5 | -76.92 | 4.06 | 12.47 | 86.24 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.29 | -0.3 | -5.46 | 1.92 | 21.52 | -11.52 | 0.04 | -97.32 | -97.42 | 0 | 0 | 0 | 3.33 | 3.1 | 18.09 | 0.3 | -53.12 | 200.0 | 2.52 | -19.49 | 10.04 | 21.28 | -22.96 | 25.66 | 3.06 | 14.18 | 1.32 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.24 | 60.0 | -65.71 | 3.69 | -7.75 | 45.85 | 4.61 | -4.36 | 17.9 | -0.08 | 65.22 | 46.67 | 3.61 | -4.24 | 51.68 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.3 | -7.82 | 5.77 | 1.58 | 0.0 | -40.15 | 1.49 | -1.32 | -23.98 | 0 | 0 | 0 | 3.23 | 9.12 | -17.39 | 0.64 | 30.61 | -13.51 | 3.13 | 40.99 | -2.19 | 27.63 | 49.45 | 24.83 | 2.68 | -1.47 | -19.52 | 0.28 | 0.0 | 3.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.15 | 0.0 | -78.57 | 4.0 | 19.05 | 43.37 | 4.82 | 15.31 | 15.87 | -0.23 | 4.17 | 54.9 | 3.77 | 20.83 | 65.35 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.58 | -5.04 | -2.98 | 1.58 | -16.4 | -39.92 | 1.51 | -1.31 | -23.35 | 0 | 0 | 0 | 2.96 | 27.59 | -17.32 | 0.49 | 104.17 | 122.73 | 2.22 | 28.32 | -13.62 | 18.48 | 34.95 | -4.2 | 2.72 | -11.97 | -28.98 | 0.28 | 0.0 | 3.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.15 | -78.57 | -78.57 | 3.36 | 45.45 | 64.71 | 4.18 | 13.28 | 22.22 | -0.24 | -84.62 | 57.14 | 3.12 | 43.12 | 110.81 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.77 | 8.33 | 3.86 | 1.89 | -12.9 | -10.43 | 1.53 | -1.29 | -36.25 | 0 | 0 | 0 | 2.32 | -17.73 | -27.73 | 0.24 | 140.0 | -56.36 | 1.73 | -24.45 | -21.36 | 13.70 | -19.13 | -18.06 | 3.09 | 2.32 | -20.57 | 0.28 | 0.0 | 3.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 19.64 | 0.7 | 0.0 | 0 | 2.31 | -8.7 | -12.5 | 3.69 | -5.63 | 15.67 | -0.13 | 13.33 | 71.11 | 2.18 | -8.4 | -0.46 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.48 | 11.54 | -24.84 | 2.17 | -17.8 | 1.4 | 1.55 | -20.92 | -36.21 | 0 | 0 | 0 | 2.82 | -27.88 | -25.0 | 0.1 | -86.49 | -83.33 | 2.29 | -28.44 | 5.53 | 16.94 | -23.46 | 6.15 | 3.02 | -9.31 | -3.21 | 0.28 | 3.7 | 7.69 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 19.64 | 0.7 | 0.0 | 0 | 2.53 | -9.32 | 3.69 | 3.91 | -6.01 | 30.33 | -0.15 | 70.59 | 78.57 | 2.38 | 4.39 | 36.78 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.12 | -15.45 | -22.19 | 2.64 | 0.38 | 44.26 | 1.96 | -0.51 | 226.67 | 0 | 0 | 0 | 3.91 | 9.22 | 41.16 | 0.74 | 236.36 | 51.02 | 3.2 | 24.51 | 97.53 | 22.13 | 14.7 | 86.74 | 3.33 | -13.05 | -1.77 | 0.27 | 0.0 | 3.85 | 0.06 | -25.0 | -97.0 | 0 | 0 | 0 | 3.57 | 0.0 | 0.0 | 0.67 | 0.0 | 52.27 | 0.7 | 0.0 | 0 | 2.79 | 36.76 | 2.95 | 4.16 | 21.64 | 32.48 | -0.51 | 8.93 | 32.0 | 2.28 | 54.05 | 16.33 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.69 | 1.65 | -17.63 | 2.63 | 24.64 | -15.43 | 1.97 | -17.92 | 207.81 | 0 | 0 | 0 | 3.58 | 11.53 | 4.68 | 0.22 | -60.0 | -57.69 | 2.57 | 16.82 | 9.36 | 19.29 | 15.41 | 17.16 | 3.83 | -1.54 | 28.52 | 0.27 | 0.0 | -3.57 | 0.08 | -27.27 | -96.12 | 0 | 0 | 0 | 3.57 | 0.0 | 0.28 | 0.67 | 19.64 | 52.27 | 0.7 | 0 | 0 | 2.04 | -22.73 | -8.11 | 3.42 | 7.21 | 28.57 | -0.56 | -24.44 | -30.23 | 1.48 | -32.42 | -17.32 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.63 | -21.6 | -32.28 | 2.11 | -1.4 | -31.72 | 2.4 | -1.23 | 990.91 | 0 | 0 | 0 | 3.21 | -14.63 | -12.05 | 0.55 | -8.33 | -22.54 | 2.2 | 1.38 | -21.71 | 16.72 | 4.77 | -18.79 | 3.89 | 24.68 | 36.97 | 0.27 | 3.85 | -6.9 | 0.11 | -15.38 | -95.93 | 0 | 0 | 0 | 3.57 | 0.0 | 0.28 | 0.56 | 0.0 | 166.67 | 0 | 0 | 0 | 2.64 | 8.2 | 37.5 | 3.19 | 6.33 | 49.77 | -0.45 | 35.71 | -221.43 | 2.19 | 25.86 | 23.03 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.63 | 15.46 | -23.09 | 2.14 | 16.94 | -38.33 | 2.43 | 305.0 | 1115.0 | 0 | 0 | 0 | 3.76 | 35.74 | -1.83 | 0.6 | 22.45 | 46.34 | 2.17 | 33.95 | -2.25 | 15.96 | 34.64 | -9.08 | 3.12 | -7.96 | 15.13 | 0.26 | 0.0 | -13.33 | 0.13 | -93.5 | -95.42 | 0 | 0 | 0 | 3.57 | 0.0 | 0.56 | 0.56 | 27.27 | 166.67 | 0 | 0 | 0 | 2.44 | -9.96 | -13.17 | 3.0 | -4.46 | -0.66 | -0.7 | 6.67 | -683.33 | 1.74 | -11.22 | -40.61 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.01 | -10.49 | 74.35 | 1.83 | -41.16 | -48.74 | 0.6 | -6.25 | 300.0 | 0 | 0 | 0 | 2.77 | -19.01 | -17.8 | 0.49 | -5.77 | -44.94 | 1.62 | -31.06 | -27.68 | 11.85 | -28.04 | -40.48 | 3.39 | 13.76 | 35.6 | 0.26 | -7.14 | -10.34 | 2.0 | -2.91 | 132.56 | 0 | 0 | 0 | 3.57 | 0.28 | 6.57 | 0.44 | 0.0 | 109.52 | 0 | 0 | 0 | 2.71 | 22.07 | 12.45 | 3.14 | 18.05 | 19.39 | -0.75 | -74.42 | -1150.0 | 1.96 | 9.5 | -16.6 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.48 | -16.42 | 79.2 | 3.11 | 0.65 | -16.84 | 0.64 | 190.91 | 357.14 | 0 | 0 | 0 | 3.42 | -6.3 | 22.14 | 0.52 | -26.76 | 10.64 | 2.35 | -16.37 | 15.76 | 16.47 | -20.0 | 0 | 2.98 | 4.93 | 15.95 | 0.28 | -3.45 | -6.67 | 2.06 | -23.7 | 151.22 | 0 | 0 | 0 | 3.56 | 0.0 | 6.27 | 0.44 | 109.52 | 109.52 | 0 | 0 | 0 | 2.22 | 15.62 | 46.05 | 2.66 | 24.88 | 52.87 | -0.43 | -207.14 | -352.94 | 1.79 | 0.56 | 5.92 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.36 | -10.96 | 174.87 | 3.09 | -10.95 | -16.26 | 0.22 | 10.0 | 83.33 | 0 | 0 | 0 | 3.65 | -4.7 | 37.74 | 0.71 | 73.17 | 51.06 | 2.81 | 26.58 | 51.08 | 20.59 | 17.3 | 0 | 2.84 | 4.8 | 20.85 | 0.29 | -3.33 | 0.0 | 2.7 | -4.93 | 1127.27 | 0 | 0 | 0 | 3.56 | 0.28 | 6.27 | 0.21 | 0.0 | 200.0 | 0 | 0 | 0 | 1.92 | -31.67 | 60.0 | 2.13 | -29.47 | 67.72 | -0.14 | -216.67 | 0 | 1.78 | -39.25 | 48.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.02 | 161.74 | 298.68 | 3.47 | -2.8 | -2.53 | 0.2 | 33.33 | 233.33 | 0 | 0 | 0 | 3.83 | 13.65 | 57.61 | 0.41 | -53.93 | 105.0 | 2.22 | -0.89 | 4.23 | 17.55 | -11.86 | 0 | 2.71 | 8.4 | -2.17 | 0.3 | 3.45 | -6.25 | 2.84 | 230.23 | 735.29 | 0 | 0 | 0 | 3.55 | 5.97 | 5.97 | 0.21 | 0.0 | 200.0 | 0 | 0 | 0 | 2.81 | 16.6 | 58.76 | 3.02 | 14.83 | 63.24 | 0.12 | 300.0 | -66.67 | 2.93 | 24.68 | 37.56 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.3 | -8.0 | 0.0 | 3.57 | -4.55 | 0.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0.0 | 3.37 | 20.36 | 0.0 | 0.89 | 89.36 | 0.0 | 2.24 | 10.34 | 0.0 | 19.91 | 0 | 0.0 | 2.5 | -2.72 | 0.0 | 0.29 | -3.33 | 0.0 | 0.86 | 4.88 | 0.0 | 0 | 0 | 0.0 | 3.35 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.41 | 58.55 | 0.0 | 2.63 | 51.15 | 0.0 | -0.06 | -135.29 | 0.0 | 2.35 | 39.05 | 0.0 | 0.00 | 0 | 0.0 |
