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) | 3.23 | 64.8 | 1.9 | -38.71 | 4.08 | 0 | 0 | 0 | 4.09 | -26.83 | -0.59 | 0 | 4.14 | -31.0 | 101.22 | -5.69 | 2.51 | -19.29 | 0 | 0 | 3.88 | -34.46 | 0.06 | 20.0 | 3.7 | 0.0 | 0.82 | 3.8 | 0.23 | 35.29 | 0.19 | -84.8 | 1.24 | -43.89 | -0.18 | 0 | 0.01 | -99.02 | 0.00 | 0 |
| 2022 (9) | 1.96 | -66.15 | 3.1 | 47.62 | 0 | 0 | 0 | 0 | 5.59 | -51.69 | 0.29 | -87.45 | 6.0 | -30.64 | 107.33 | 43.57 | 3.11 | 11.47 | 0 | 0 | 5.92 | 52.58 | 0.05 | 0.0 | 3.7 | 0.0 | 0.79 | 41.07 | 0.17 | 6.25 | 1.25 | -56.45 | 2.21 | -38.44 | -0.23 | 0 | 1.02 | -62.22 | 0.00 | 0 |
| 2021 (8) | 5.79 | 34.03 | 2.1 | 75.0 | 0 | 0 | 0 | 0 | 11.57 | 117.48 | 2.31 | 239.71 | 8.65 | 120.1 | 74.76 | 1.2 | 2.79 | 20.78 | 0 | 0 | 3.88 | 0 | 0.05 | 150.0 | 3.7 | 0.0 | 0.56 | 14.29 | 0.16 | -23.81 | 2.87 | 163.3 | 3.59 | 99.44 | -0.17 | 0 | 2.7 | 190.32 | 0.00 | 0 |
| 2020 (7) | 4.32 | 11.63 | 1.2 | -55.56 | 0 | 0 | 0 | 0 | 5.32 | 56.47 | 0.68 | 257.89 | 3.93 | 24.37 | 73.87 | -20.52 | 2.31 | 31.25 | 0 | 0 | 0 | 0 | 0.02 | 0 | 3.7 | 11.78 | 0.49 | 4.26 | 0.21 | 90.91 | 1.09 | 25.29 | 1.8 | 24.14 | -0.16 | 0 | 0.93 | 40.91 | 0.00 | 0 |
| 2019 (6) | 3.87 | -16.23 | 2.7 | 800.0 | 0.1 | -33.33 | 0 | 0 | 3.4 | -72.09 | 0.19 | -92.61 | 3.16 | -42.12 | 92.94 | 107.33 | 1.76 | 32.33 | 0 | 0 | 0.38 | -53.09 | 0 | 0 | 3.31 | 5.08 | 0.47 | 113.64 | 0.11 | 120.0 | 0.87 | -69.79 | 1.45 | -53.97 | -0.21 | 0 | 0.66 | -76.17 | 0.00 | 0 |
| 2018 (5) | 4.62 | 239.71 | 0.3 | -83.24 | 0.15 | -42.31 | 0 | 0 | 12.18 | 81.79 | 2.57 | 162.24 | 5.46 | 109.2 | 44.83 | 15.07 | 1.33 | -28.11 | 1.59 | -0.62 | 0.81 | -14.74 | 0 | 0 | 3.15 | 33.47 | 0.22 | 83.33 | 0.05 | 0.0 | 2.88 | 185.15 | 3.15 | 166.95 | -0.11 | 0 | 2.77 | 188.54 | 0.00 | 0 |
| 2017 (4) | 1.36 | 189.36 | 1.79 | 105.75 | 0.26 | -3.7 | 0 | 0 | 6.7 | 119.67 | 0.98 | 81.48 | 2.61 | 171.88 | 38.96 | 23.76 | 1.85 | -2.12 | 1.6 | 0.0 | 0.95 | -21.49 | 0 | 0 | 2.36 | 0.0 | 0.12 | 100.0 | 0.05 | 0 | 1.01 | 80.36 | 1.18 | 90.32 | -0.05 | 0 | 0.96 | 88.24 | 0.00 | 0 |
| 2016 (3) | 0.47 | -14.55 | 0.87 | 190.0 | 0.27 | 80.0 | 0 | 0 | 3.05 | 57.22 | 0.54 | 170.0 | 0.96 | 20.0 | 31.48 | -23.67 | 1.89 | 57.5 | 1.6 | 0 | 1.21 | 227.03 | 0.01 | -50.0 | 2.36 | 2.16 | 0.06 | 50.0 | 0 | 0 | 0.56 | 166.67 | 0.62 | 148.0 | -0.05 | 0 | 0.51 | 131.82 | 0.00 | 0 |
| 2015 (2) | 0.55 | -50.89 | 0.3 | 200.0 | 0.15 | 36.36 | 0 | 0 | 1.94 | -32.17 | 0.2 | -54.55 | 0.8 | -9.09 | 41.24 | 34.02 | 1.2 | 30.43 | 0 | 0 | 0.37 | -5.13 | 0.02 | 100.0 | 2.31 | 15.5 | 0.04 | 0 | 0 | 0 | 0.21 | -52.27 | 0.25 | -43.18 | 0.01 | -50.0 | 0.22 | -52.17 | 0.00 | 0 |
| 2014 (1) | 1.12 | 0 | 0.1 | 0 | 0.11 | 0 | 0 | 0 | 2.86 | 204.26 | 0.44 | 0 | 0.88 | 0 | 30.77 | 0 | 0.92 | 0 | 0 | 0 | 0.39 | 0 | 0.01 | 0 | 2.0 | 21.21 | 0 | 0 | 0 | 0 | 0.44 | 0 | 0.44 | 0 | 0.02 | 0 | 0.46 | 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) | 2.16 | -2.7 | -22.58 | 2.45 | 19.51 | 28.95 | 4.48 | 3.23 | 0 | 0 | 0 | 0 | 0.82 | 46.43 | -26.79 | -0.16 | 40.74 | -300.0 | 3.64 | 0.28 | -28.21 | 127.72 | 10.83 | 9.08 | 2.69 | 4.67 | -8.19 | 0 | 0 | 0 | 3.52 | -3.3 | -49.35 | 0.05 | 0.0 | -16.67 | 3.7 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.18 | 0.0 | -21.74 | -0.27 | -125.0 | -141.54 | 0.73 | -17.05 | -57.31 | 0.32 | 146.15 | 346.15 | 0.05 | 400.0 | -90.38 | 0.01 | -0.32 | 0 |
| 24Q2 (19) | 2.22 | -26.97 | -11.2 | 2.05 | -14.58 | -31.67 | 4.34 | 3.09 | 0 | 0 | 0 | 0 | 0.56 | -3.45 | -53.72 | -0.27 | -200.0 | -1450.0 | 3.63 | -3.2 | -30.73 | 115.24 | 16.77 | -0.16 | 2.57 | -2.65 | -13.76 | 0 | 0 | 0 | 3.64 | -3.19 | -43.48 | 0.05 | 0.0 | -28.57 | 3.7 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.18 | -21.74 | -21.74 | -0.12 | -220.0 | -117.14 | 0.88 | -23.48 | -49.71 | 0.13 | 533.33 | 425.0 | 0.01 | -85.71 | -98.48 | 0.01 | 0 | 0 |
| 24Q1 (18) | 3.04 | -5.88 | 20.63 | 2.4 | 26.32 | -7.69 | 4.21 | 3.19 | 0 | 0 | 0 | 0 | 0.58 | -34.83 | -33.33 | -0.09 | 80.85 | 0.0 | 3.75 | -9.42 | -27.47 | 98.68 | -2.51 | -3.99 | 2.64 | 5.18 | -16.72 | 0 | 0 | 0 | 3.76 | -3.09 | -36.59 | 0.05 | -16.67 | -28.57 | 3.7 | 0.0 | 0.0 | 0.82 | 0.0 | 3.8 | 0.23 | 0.0 | 35.29 | 0.1 | -47.37 | -87.18 | 1.15 | -7.26 | -33.53 | -0.03 | 83.33 | -118.75 | 0.07 | 600.0 | -92.55 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.23 | 15.77 | 64.8 | 1.9 | 0.0 | -38.71 | 4.08 | 0 | 0 | 0 | 0 | 0 | 0.89 | -20.54 | -21.24 | -0.47 | -1075.0 | -161.11 | 4.14 | -18.34 | -31.0 | 101.22 | -13.55 | -5.86 | 2.51 | -14.33 | -19.29 | 0 | 0 | 0 | 3.88 | -44.17 | -34.46 | 0.06 | 0.0 | 20.0 | 3.7 | 0.0 | 0.0 | 0.82 | 0.0 | 3.8 | 0.23 | 0.0 | 35.29 | 0.19 | -70.77 | -84.8 | 1.24 | -27.49 | -43.89 | -0.18 | -38.46 | 21.74 | 0.01 | -98.08 | -99.02 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.79 | 11.6 | 112.98 | 1.9 | -36.67 | -44.12 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | -7.44 | -15.79 | -0.04 | -300.0 | -136.36 | 5.07 | -3.24 | -27.26 | 117.09 | 1.45 | 31.37 | 2.93 | -1.68 | -6.09 | 0 | 0 | 0 | 6.95 | 7.92 | 77.75 | 0.06 | -14.29 | -62.5 | 3.7 | 0.0 | 0.0 | 0.82 | 0.0 | 3.8 | 0.23 | 0.0 | 35.29 | 0.65 | -7.14 | -54.55 | 1.71 | -2.29 | -28.45 | -0.13 | -225.0 | 27.78 | 0.52 | -21.21 | -58.4 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.5 | -0.79 | 10.62 | 3.0 | 15.38 | 233.33 | 0 | 0 | 0 | 0 | 0 | 0 | 1.21 | 39.08 | -28.82 | 0.02 | 122.22 | -81.82 | 5.24 | 1.35 | -32.65 | 115.42 | 12.29 | 45.39 | 2.98 | -5.99 | -7.74 | 0 | 0 | 0 | 6.44 | 8.6 | 65.13 | 0.07 | 0.0 | 16.67 | 3.7 | 0.0 | 0.0 | 0.82 | 3.8 | 3.8 | 0.23 | 35.29 | 35.29 | 0.7 | -10.26 | -46.97 | 1.75 | 1.16 | -23.25 | -0.04 | -125.0 | 76.47 | 0.66 | -29.79 | -42.61 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.52 | 28.57 | -32.44 | 2.6 | -16.13 | 188.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | -23.01 | -38.73 | -0.09 | 50.0 | -136.0 | 5.17 | -13.83 | -41.65 | 102.78 | -4.41 | 29.0 | 3.17 | 1.93 | 3.59 | 0 | 0 | 0 | 5.93 | 0.17 | 52.44 | 0.07 | 40.0 | 40.0 | 3.7 | 0.0 | 0.0 | 0.79 | 0.0 | 41.07 | 0.17 | 0.0 | 6.25 | 0.78 | -37.6 | -46.21 | 1.73 | -21.72 | -20.28 | 0.16 | 169.57 | 1500.0 | 0.94 | -7.84 | -35.62 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.96 | 49.62 | -66.15 | 3.1 | -8.82 | 47.62 | 0 | 0 | 0 | 0 | 0 | 0 | 1.13 | -15.04 | -66.47 | -0.18 | -263.64 | -127.69 | 6.0 | -13.92 | -30.64 | 107.53 | 20.64 | 43.82 | 3.11 | -0.32 | 11.47 | 0 | 0 | 0 | 5.92 | 51.41 | 52.58 | 0.05 | -68.75 | 0.0 | 3.7 | 0.0 | 0.0 | 0.79 | 0.0 | 41.07 | 0.17 | 0.0 | 6.25 | 1.25 | -12.59 | -56.45 | 2.21 | -7.53 | -38.44 | -0.23 | -27.78 | -35.29 | 1.02 | -18.4 | -62.22 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.31 | -42.04 | -46.53 | 3.4 | 277.78 | 23.64 | 0 | 0 | 0 | 0 | 0 | 0 | 1.33 | -21.76 | -59.82 | 0.11 | 0.0 | -84.72 | 6.97 | -10.41 | -12.55 | 89.13 | 12.27 | 6.58 | 3.12 | -3.41 | -5.74 | 0 | 0 | 0 | 3.91 | 0.26 | 0 | 0.16 | 166.67 | 1500.0 | 3.7 | 0.0 | 0.0 | 0.79 | 0.0 | 41.07 | 0.17 | 0.0 | 6.25 | 1.43 | 8.33 | -35.59 | 2.39 | 4.82 | -18.71 | -0.18 | -5.88 | 21.74 | 1.25 | 8.7 | -37.19 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.26 | -39.41 | -27.33 | 0.9 | 0.0 | -47.06 | 0 | 0 | 0 | 0 | 0 | 0 | 1.7 | 19.72 | -43.71 | 0.11 | -56.0 | -81.36 | 7.78 | -12.19 | 20.43 | 79.39 | -0.36 | -5.62 | 3.23 | 5.56 | 4.87 | 0 | 0 | 0 | 3.9 | 0.26 | 0 | 0.06 | 20.0 | 500.0 | 3.7 | 0.0 | 0.0 | 0.79 | 41.07 | 61.22 | 0.17 | 6.25 | -19.05 | 1.32 | -8.97 | -13.16 | 2.28 | 5.07 | 2.24 | -0.17 | -1800.0 | 22.73 | 1.15 | -21.23 | -11.54 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.73 | -35.58 | -23.25 | 0.9 | -57.14 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.42 | -57.86 | -24.06 | 0.25 | -61.54 | -32.43 | 8.86 | 2.43 | 133.77 | 79.68 | 6.57 | 32.02 | 3.06 | 9.68 | 12.92 | 0 | 0 | 0 | 3.89 | 0.26 | 0 | 0.05 | 0.0 | 400.0 | 3.7 | 0.0 | 0.0 | 0.56 | 0.0 | 14.29 | 0.16 | 0.0 | -23.81 | 1.45 | -49.48 | 54.26 | 2.17 | -39.55 | 32.32 | 0.01 | 105.88 | 105.26 | 1.46 | -45.93 | 94.67 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.79 | 136.33 | 34.03 | 2.1 | -23.64 | 75.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.37 | 1.81 | 153.38 | 0.65 | -9.72 | 209.52 | 8.65 | 8.53 | 120.1 | 74.76 | -10.6 | 1.4 | 2.79 | -15.71 | 20.78 | 0 | 0 | 0 | 3.88 | 0 | 0 | 0.05 | 400.0 | 150.0 | 3.7 | 0.0 | 0.0 | 0.56 | 0.0 | 14.29 | 0.16 | 0.0 | -23.81 | 2.87 | 29.28 | 163.3 | 3.59 | 22.11 | 99.44 | -0.17 | 26.09 | -6.25 | 2.7 | 35.68 | 190.32 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.45 | -21.22 | -46.27 | 2.75 | 61.76 | 41.03 | 0 | 0 | 0 | 0 | 0 | 0 | 3.31 | 9.6 | 126.71 | 0.72 | 22.03 | 200.0 | 7.97 | 23.37 | 114.25 | 83.63 | -0.58 | 1.62 | 3.31 | 7.47 | 54.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 0.56 | 14.29 | 14.29 | 0.16 | -23.81 | -23.81 | 2.22 | 46.05 | 152.27 | 2.94 | 31.84 | 84.91 | -0.23 | -4.55 | 8.0 | 1.99 | 53.08 | 215.87 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.11 | -36.01 | -22.06 | 1.7 | 41.67 | -17.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.02 | 61.5 | 86.42 | 0.59 | 59.46 | 195.0 | 6.46 | 70.45 | 93.41 | 84.11 | 39.38 | 0 | 3.08 | 13.65 | 28.87 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 3.7 | 0.0 | 11.78 | 0.49 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 1.52 | 61.7 | 137.5 | 2.23 | 35.98 | 66.42 | -0.22 | -15.79 | 29.03 | 1.3 | 73.33 | 293.94 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.86 | 12.5 | 16.83 | 1.2 | 0.0 | -36.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.87 | 40.6 | 103.26 | 0.37 | 76.19 | 1133.33 | 3.79 | -3.56 | 32.98 | 60.35 | -18.15 | 0 | 2.71 | 17.32 | 36.87 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | -50.0 | 0 | 3.7 | 0.0 | 11.78 | 0.49 | 0.0 | 4.26 | 0.21 | 0.0 | 90.91 | 0.94 | -13.76 | 67.86 | 1.64 | -8.89 | 42.61 | -0.19 | -18.75 | 26.92 | 0.75 | -19.35 | 150.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.32 | -5.26 | 11.63 | 1.2 | -38.46 | -55.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.33 | -8.9 | 155.77 | 0.21 | -12.5 | 520.0 | 3.93 | 5.65 | 24.37 | 73.73 | -10.41 | 0 | 2.31 | 7.94 | 31.25 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 100.0 | 0 | 3.7 | 0.0 | 11.78 | 0.49 | 0.0 | 4.26 | 0.21 | 0.0 | 90.91 | 1.09 | 23.86 | 25.29 | 1.8 | 13.21 | 24.14 | -0.16 | 36.0 | 23.81 | 0.93 | 47.62 | 40.91 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.56 | 14.29 | 0.0 | 1.95 | -4.88 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 1.46 | -9.88 | 0.0 | 0.24 | 20.0 | 0.0 | 3.72 | 11.38 | 0.0 | 82.30 | 0 | 0.0 | 2.14 | -10.46 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.7 | 11.78 | 0.0 | 0.49 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.88 | 37.5 | 0.0 | 1.59 | 18.66 | 0.0 | -0.25 | 19.35 | 0.0 | 0.63 | 90.91 | 0.0 | 0.00 | 0 | 0.0 |
