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) | 6.64 | -65.98 | 0 | 0 | 0 | 0 | 0 | 0 | 24.33 | 3.22 | 7.14 | 13.51 | 4.7 | -32.95 | 19.32 | -35.05 | 18.98 | 1.93 | 0.35 | -14.63 | 2.33 | -51.46 | 0 | 0 | 5.8 | 5.45 | 4.42 | 16.62 | 0.25 | -21.88 | 14.29 | 23.72 | 18.96 | 21.07 | -0.29 | 0 | 14.0 | 23.89 | 0.00 | 0 |
| 2022 (9) | 19.52 | 271.1 | 0 | 0 | 0 | 0 | 0 | 0 | 23.57 | 23.27 | 6.29 | 86.65 | 7.01 | 88.44 | 29.74 | 52.86 | 18.62 | 41.6 | 0.41 | -10.87 | 4.8 | 0 | 0 | 0 | 5.5 | 0.0 | 3.79 | 10.17 | 0.32 | 10.34 | 11.55 | 39.66 | 15.66 | 30.39 | -0.25 | 0 | 11.3 | 42.14 | 0.00 | 0 |
| 2021 (8) | 5.26 | 132.74 | 2.64 | -3.3 | 0.15 | -75.0 | 0 | 0 | 19.12 | 18.46 | 3.37 | 8.36 | 3.72 | 28.72 | 19.46 | 8.66 | 13.15 | 28.67 | 0.46 | -11.54 | 0 | 0 | 0 | 0 | 5.5 | 0.0 | 3.44 | 9.9 | 0.29 | -17.14 | 8.27 | 10.56 | 12.01 | 9.58 | -0.32 | 0 | 7.95 | 10.57 | 0.00 | 0 |
| 2020 (7) | 2.26 | -68.52 | 2.73 | 0 | 0.6 | 0.0 | 0 | 0 | 16.14 | -3.24 | 3.11 | 4.71 | 2.89 | 1.05 | 17.91 | 4.43 | 10.22 | 18.56 | 0.52 | -7.14 | 0.15 | -79.73 | 0 | 0 | 5.5 | 0.0 | 3.13 | 10.21 | 0.35 | 66.67 | 7.48 | 5.2 | 10.96 | 7.87 | -0.29 | 0 | 7.19 | 6.36 | 0.00 | 0 |
| 2019 (6) | 7.18 | -12.22 | 0 | 0 | 0.6 | 0.0 | 0 | 0 | 16.68 | 1.46 | 2.97 | 12.93 | 2.86 | -40.66 | 17.15 | -41.52 | 8.62 | -17.9 | 0.56 | -12.5 | 0.74 | -44.78 | 0 | 0 | 5.5 | 0.0 | 2.84 | 10.51 | 0.21 | 40.0 | 7.11 | 6.76 | 10.16 | 8.2 | -0.35 | 0 | 6.76 | 4.81 | 0.00 | 0 |
| 2018 (5) | 8.18 | 41.77 | 0 | 0 | 0.6 | 27.66 | 0 | 0 | 16.44 | 13.07 | 2.63 | 3.14 | 4.82 | 95.14 | 29.32 | 72.59 | 10.5 | 18.91 | 0.64 | -9.86 | 1.34 | -12.42 | 0 | 0 | 5.5 | 10.0 | 2.57 | 10.78 | 0.15 | 0 | 6.66 | 2.94 | 9.39 | 6.83 | -0.21 | 0 | 6.45 | 2.06 | 0.00 | 0 |
| 2017 (4) | 5.77 | -1.2 | 0 | 0 | 0.47 | 0 | 0 | 0 | 14.54 | 15.31 | 2.55 | 44.89 | 2.47 | 3.35 | 16.99 | -10.37 | 8.83 | 46.68 | 0.71 | 61.36 | 1.53 | -23.5 | 0 | 0 | 5.0 | 0.0 | 2.32 | 8.41 | 0 | 0 | 6.47 | 26.37 | 8.79 | 20.91 | -0.15 | 0 | 6.32 | 26.15 | 0.00 | 0 |
| 2016 (3) | 5.84 | -6.86 | 0 | 0 | 0 | 0 | 0 | 0 | 12.61 | 25.97 | 1.76 | -33.08 | 2.39 | -10.82 | 18.95 | -29.21 | 6.02 | -10.68 | 0.44 | -15.38 | 2.0 | 100.0 | 0 | 0 | 5.0 | 0.0 | 2.14 | 13.23 | 0 | 0 | 5.12 | 8.94 | 7.27 | 10.32 | -0.11 | 0 | 5.01 | 6.14 | 0.00 | 0 |
| 2015 (2) | 6.27 | 72.25 | 0 | 0 | 0 | 0 | 0 | 0 | 10.01 | -31.44 | 2.63 | 41.4 | 2.68 | -21.87 | 26.77 | 13.96 | 6.74 | 12.52 | 0.52 | 0 | 1.0 | 0 | 0 | 0 | 5.0 | 0.0 | 1.89 | 13.17 | 0 | 0 | 4.7 | 42.42 | 6.59 | 32.86 | 0.02 | -50.0 | 4.72 | 41.32 | 0.24 | -11.89 |
| 2014 (1) | 3.64 | 23.81 | 0 | 0 | 0 | 0 | 0 | 0 | 14.6 | 0 | 1.86 | 0 | 3.43 | -12.28 | 23.49 | 0 | 5.99 | 54.38 | 0 | 0 | 0 | 0 | 0 | 0 | 5.0 | 66.67 | 1.67 | 12.08 | 0 | 0 | 3.3 | -19.71 | 4.96 | -11.59 | 0.04 | 0 | 3.34 | -18.73 | 0.27 | -7.48 |
| 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) | 13.67 | 38.08 | 13.92 | 0 | 0 | 0 | 1.01 | -17.89 | 0 | 0 | 0 | 0 | 6.29 | 0.0 | -0.63 | 1.7 | -28.87 | -32.27 | 3.49 | -27.59 | -18.65 | 14.07 | -27.48 | -20.65 | 16.67 | -8.05 | -18.6 | 0.32 | -3.03 | -13.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.96 | 0.51 | 3.11 | 5.13 | 0.0 | 16.06 | 0.29 | 0.0 | 16.0 | 15.68 | 12.24 | 18.52 | 21.1 | 8.76 | 17.88 | -0.12 | 29.41 | 50.0 | 15.56 | 12.75 | 19.78 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.9 | 43.69 | -38.28 | 0 | 0 | 0 | 1.23 | 0 | 0 | 0 | 0 | 0 | 6.29 | 6.07 | 4.49 | 2.39 | -11.48 | 9.13 | 4.82 | 10.55 | -14.84 | 19.40 | 9.35 | -18.3 | 18.13 | -4.48 | -13.5 | 0.33 | -2.94 | -10.81 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.93 | 2.24 | 5.14 | 5.13 | 16.06 | 16.06 | 0.29 | 16.0 | 16.0 | 13.97 | 13.12 | 30.32 | 19.4 | 13.98 | 26.14 | -0.17 | 19.05 | 57.5 | 13.8 | 13.67 | 33.72 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.89 | 3.77 | -38.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.93 | -5.72 | 4.22 | 2.7 | 157.14 | 95.65 | 4.36 | -7.23 | -22.14 | 17.75 | -8.14 | -23.35 | 18.98 | 0.0 | -4.67 | 0.34 | -2.86 | -15.0 | 2.33 | 0.0 | -49.57 | 0 | 0 | 0 | 5.8 | 0.0 | 5.07 | 4.42 | 0.0 | 16.62 | 0.25 | 0.0 | -21.88 | 12.35 | -13.58 | 36.01 | 17.02 | -10.23 | 29.04 | -0.21 | 27.59 | 8.7 | 12.14 | -13.29 | 37.18 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.64 | -44.67 | -65.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.29 | -0.63 | 2.28 | 1.05 | -58.17 | -18.6 | 4.7 | 9.56 | -32.95 | 19.32 | 8.93 | -35.07 | 18.98 | -7.32 | 1.93 | 0.35 | -5.41 | -14.63 | 2.33 | -6.05 | -51.46 | 0 | 0 | 0 | 5.8 | 0.35 | 5.45 | 4.42 | 0.0 | 16.62 | 0.25 | 0.0 | -21.88 | 14.29 | 8.01 | 23.72 | 18.96 | 5.92 | 21.07 | -0.29 | -20.83 | -16.0 | 14.0 | 7.78 | 23.89 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.0 | -25.19 | -29.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.33 | 5.15 | 6.03 | 2.51 | 14.61 | 18.96 | 4.29 | -24.2 | 1.42 | 17.73 | -25.33 | -4.95 | 20.48 | -2.29 | 20.26 | 0.37 | 0.0 | -13.95 | 2.48 | -31.3 | -48.12 | 0 | 0 | 0 | 5.78 | 2.48 | 5.09 | 4.42 | 0.0 | 16.62 | 0.25 | 0.0 | -21.88 | 13.23 | 23.41 | 29.58 | 17.9 | 16.38 | 25.0 | -0.24 | 40.0 | -33.33 | 12.99 | 25.87 | 29.51 | 0.00 | 0 | 0 |
| 23Q2 (15) | 16.04 | 43.99 | 11.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.02 | 5.8 | -5.64 | 2.19 | 58.7 | 47.97 | 5.66 | 1.07 | 3.1 | 23.75 | 2.6 | -6.33 | 20.96 | 5.27 | 38.17 | 0.37 | -7.5 | -15.91 | 3.61 | -21.86 | -24.0 | 0 | 0 | 0 | 5.64 | 2.17 | 2.55 | 4.42 | 16.62 | 16.62 | 0.25 | -21.88 | -21.88 | 10.72 | 18.06 | 32.35 | 15.38 | 16.6 | 25.96 | -0.4 | -73.91 | -81.82 | 10.32 | 16.61 | 30.96 | 0.00 | 0 | 0 |
| 23Q1 (14) | 11.14 | -42.93 | 169.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.69 | -7.48 | 12.45 | 1.38 | 6.98 | -2.13 | 5.6 | -20.11 | 15.23 | 23.15 | -22.19 | -5.54 | 19.91 | 6.93 | 37.79 | 0.4 | -2.44 | -13.04 | 4.62 | -3.75 | 0 | 0 | 0 | 0 | 5.52 | 0.36 | 0.36 | 3.79 | 0.0 | 10.17 | 0.32 | 0.0 | 10.34 | 9.08 | -21.39 | 29.9 | 13.19 | -15.77 | 22.93 | -0.23 | 8.0 | -43.75 | 8.85 | -21.68 | 29.58 | 0.00 | 0 | 0 |
| 22Q4 (13) | 19.52 | 13.89 | 271.1 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.15 | 3.02 | 16.92 | 1.29 | -38.86 | 16.22 | 7.01 | 65.72 | 88.44 | 29.75 | 59.46 | 52.85 | 18.62 | 9.34 | 41.6 | 0.41 | -4.65 | -10.87 | 4.8 | 0.42 | 0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.79 | 0.0 | 10.17 | 0.32 | 0.0 | 10.34 | 11.55 | 13.12 | 39.66 | 15.66 | 9.36 | 30.39 | -0.25 | -38.89 | 21.88 | 11.3 | 12.66 | 42.14 | 0.00 | 0 | 0 |
| 22Q3 (12) | 17.14 | 18.62 | 207.17 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.97 | -6.43 | 20.61 | 2.11 | 42.57 | 177.63 | 4.23 | -22.95 | 40.53 | 18.66 | -26.42 | 11.33 | 17.03 | 12.26 | 33.78 | 0.43 | -2.27 | -8.51 | 4.78 | 0.63 | 0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.79 | 0.0 | 10.17 | 0.32 | 0.0 | 10.34 | 10.21 | 26.05 | 43.4 | 14.32 | 17.28 | 31.98 | -0.18 | 18.18 | 50.0 | 10.03 | 27.28 | 48.37 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.45 | 249.03 | 117.29 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.38 | 26.09 | 39.91 | 1.48 | 4.96 | 196.0 | 5.49 | 12.96 | 31.97 | 25.36 | 3.47 | 3.08 | 15.17 | 4.98 | 24.45 | 0.44 | -4.35 | -8.33 | 4.75 | 0 | 0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.79 | 10.17 | 10.17 | 0.32 | 10.34 | 10.34 | 8.1 | 15.88 | 27.56 | 12.21 | 13.79 | 21.01 | -0.22 | -37.5 | 37.14 | 7.88 | 15.37 | 31.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.14 | -21.29 | -21.44 | 2.61 | -1.14 | -2.97 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.06 | -3.8 | 16.59 | 1.41 | 27.03 | 42.42 | 4.86 | 30.65 | 17.96 | 24.51 | 25.9 | -0.36 | 14.45 | 9.89 | 24.46 | 0.46 | 0.0 | -8.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.44 | 0.0 | 9.9 | 0.29 | 0.0 | -17.14 | 6.99 | -15.48 | 14.4 | 10.73 | -10.66 | 11.89 | -0.16 | 50.0 | 50.0 | 6.83 | -14.09 | 17.96 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.26 | -5.73 | 132.74 | 2.64 | 0.0 | -3.3 | 0.15 | -50.0 | -75.0 | 0 | 0 | 0 | 5.26 | 6.26 | 27.98 | 1.11 | 46.05 | 35.37 | 3.72 | 23.59 | 28.72 | 19.47 | 16.15 | 8.71 | 13.15 | 3.3 | 28.67 | 0.46 | -2.13 | -11.54 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.44 | 0.0 | 9.9 | 0.29 | 0.0 | -17.14 | 8.27 | 16.15 | 10.56 | 12.01 | 10.69 | 9.58 | -0.32 | 11.11 | -10.34 | 7.95 | 17.6 | 10.57 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.58 | -16.09 | 116.28 | 2.64 | -0.75 | -5.38 | 0.3 | -33.33 | -50.0 | 0 | 0 | 0 | 4.95 | 8.55 | 26.92 | 0.76 | 52.0 | 31.03 | 3.01 | -27.64 | 2.03 | 16.76 | -31.87 | -9.61 | 12.73 | 4.43 | 42.39 | 0.47 | -2.08 | -9.62 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.44 | 0.0 | 9.9 | 0.29 | 0.0 | -17.14 | 7.12 | 12.13 | 7.07 | 10.85 | 7.53 | 7.11 | -0.36 | -2.86 | 5.26 | 6.76 | 12.67 | 7.81 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.65 | 26.19 | 15.85 | 2.66 | -1.12 | 0 | 0.45 | -25.0 | -25.0 | 0 | 0 | 0 | 4.56 | 5.07 | 3.64 | 0.5 | -49.49 | -50.98 | 4.16 | 0.97 | 39.13 | 24.60 | 0.02 | 0 | 12.19 | 5.0 | 29.27 | 0.48 | -4.0 | -7.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.44 | 9.9 | 9.9 | 0.29 | -17.14 | -17.14 | 6.35 | 3.93 | 4.61 | 10.09 | 5.21 | 5.54 | -0.35 | -9.38 | 22.22 | 6.0 | 3.63 | 6.76 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.27 | 133.19 | -12.75 | 2.69 | -1.47 | 0 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 4.34 | 5.6 | 16.35 | 0.99 | 20.73 | 43.48 | 4.12 | 42.56 | 40.14 | 24.60 | 37.37 | 0 | 11.61 | 13.6 | 21.19 | 0.5 | -3.85 | -7.41 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.13 | 0.0 | 10.21 | 0.35 | 0.0 | 66.67 | 6.11 | -18.32 | 11.29 | 9.59 | -12.5 | 12.3 | -0.32 | -10.34 | 17.95 | 5.79 | -19.47 | 13.53 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.26 | -12.4 | -68.52 | 2.73 | -2.15 | 0 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 4.11 | 5.38 | 5.93 | 0.82 | 41.38 | 78.26 | 2.89 | -2.03 | 1.05 | 17.91 | -3.43 | 0 | 10.22 | 14.32 | 18.56 | 0.52 | 0.0 | -7.14 | 0.15 | -50.0 | -79.73 | 0 | 0 | 0 | 5.5 | 0.0 | 0.0 | 3.13 | 0.0 | 10.21 | 0.35 | 0.0 | 66.67 | 7.48 | 12.48 | 5.2 | 10.96 | 8.19 | 7.87 | -0.29 | 23.68 | 17.14 | 7.19 | 14.67 | 6.36 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.58 | -55.05 | 0.0 | 2.79 | 0 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.9 | -11.36 | 0.0 | 0.58 | -43.14 | 0.0 | 2.95 | -1.34 | 0.0 | 18.54 | 0 | 0.0 | 8.94 | -5.2 | 0.0 | 0.52 | 0.0 | 0.0 | 0.3 | -33.33 | 0.0 | 0 | 0 | 0.0 | 5.5 | 0.0 | 0.0 | 3.13 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 6.65 | 9.56 | 0.0 | 10.13 | 5.96 | 0.0 | -0.38 | 15.56 | 0.0 | 6.27 | 11.57 | 0.0 | 0.00 | 0 | 0.0 |
