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) | 15.97 | -27.54 | 0 | 0 | 6.0 | 990.91 | 0 | 0 | 13.34 | -70.08 | -3.77 | 0 | 4.6 | -48.37 | 34.48 | 72.53 | 9.49 | -38.97 | 0.73 | 69.77 | 11.62 | 30.42 | 0.14 | 100.0 | 7.36 | 0.14 | 3.69 | 33.7 | 0.1 | 0 | 12.75 | -34.35 | 16.55 | -25.42 | 0.29 | 0 | 13.04 | -32.51 | 0.00 | 0 |
| 2022 (9) | 22.04 | 11.71 | 0 | 0 | 0.55 | 77.42 | 0 | 0 | 44.58 | -21.99 | 9.31 | -6.81 | 8.91 | -34.15 | 19.99 | -15.58 | 15.55 | -35.18 | 0.43 | 0.0 | 8.91 | 114.18 | 0.07 | 0.0 | 7.35 | 0.55 | 2.76 | 56.82 | 0 | 0 | 19.42 | 16.78 | 22.19 | 20.66 | -0.1 | 0 | 19.32 | 11.81 | 0.00 | 0 |
| 2021 (8) | 19.73 | 106.17 | 0 | 0 | 0.31 | 10.71 | 0 | 0 | 57.15 | 80.85 | 9.99 | 191.25 | 13.53 | 84.58 | 23.67 | 2.06 | 23.99 | 108.43 | 0.43 | 330.0 | 4.16 | -51.8 | 0.07 | 40.0 | 7.31 | 8.78 | 1.76 | 23.94 | 0 | 0 | 16.63 | 117.1 | 18.39 | 102.53 | 0.65 | 12.07 | 17.28 | 109.71 | 0.00 | 0 |
| 2020 (7) | 9.57 | -35.69 | 0 | 0 | 0.28 | -53.33 | 0 | 0 | 31.6 | -15.01 | 3.43 | 8.54 | 7.33 | 15.8 | 23.20 | 36.25 | 11.51 | 12.51 | 0.1 | -23.08 | 8.63 | 539.26 | 0.05 | -16.67 | 6.72 | 0.75 | 1.42 | 29.09 | 0 | 0 | 7.66 | 46.74 | 9.08 | 43.67 | 0.58 | 728.57 | 8.24 | 55.77 | 0.00 | 0 |
| 2019 (6) | 14.88 | -15.69 | 0.78 | 0 | 0.6 | 62.16 | 0 | 0 | 37.18 | 18.11 | 3.16 | 6.4 | 6.33 | -20.97 | 17.03 | -33.09 | 10.23 | -36.77 | 0.13 | 0 | 1.35 | 45.16 | 0.06 | 20.0 | 6.67 | 10.8 | 1.1 | 35.8 | 0 | 0 | 5.22 | 9.66 | 6.32 | 13.46 | 0.07 | 600.0 | 5.29 | 10.9 | 0.00 | 0 |
| 2018 (5) | 17.65 | 382.24 | 0 | 0 | 0.37 | 131.25 | 0 | 0 | 31.48 | -7.11 | 2.97 | -9.17 | 8.01 | 19.02 | 25.44 | 28.13 | 16.18 | 84.7 | 0 | 0 | 0.93 | 97.87 | 0.05 | 66.67 | 6.02 | 106.16 | 0.81 | 68.75 | 0 | 0 | 4.76 | 5.54 | 5.57 | 11.62 | 0.01 | 0 | 4.77 | 5.76 | 0.00 | 0 |
| 2017 (4) | 3.66 | 159.57 | 0.15 | -51.61 | 0.16 | 166.67 | 0 | 0 | 33.89 | 97.84 | 3.27 | 34.02 | 6.73 | 25.79 | 19.86 | -36.42 | 8.76 | 69.77 | 0 | 0 | 0.47 | 235.71 | 0.03 | 200.0 | 2.92 | 25.86 | 0.48 | 84.62 | 0 | 0 | 4.51 | 81.12 | 4.99 | 80.8 | 0 | 0 | 4.51 | 81.12 | 0.00 | 0 |
| 2016 (3) | 1.41 | 0.71 | 0.31 | -65.17 | 0.06 | 100.0 | 0 | 0 | 17.13 | 291.1 | 2.44 | 1933.33 | 5.35 | 254.3 | 31.23 | -9.41 | 5.16 | 186.67 | 0.21 | -19.23 | 0.14 | 600.0 | 0.01 | 0.0 | 2.32 | 0.0 | 0.26 | 4.0 | 0 | 0 | 2.49 | 1283.33 | 2.76 | 541.86 | 0 | 0 | 2.49 | 1283.33 | 0.00 | 0 |
| 2015 (2) | 1.4 | 0 | 0.89 | 0 | 0.03 | 0 | 0 | 0 | 4.38 | 0 | 0.12 | 0 | 1.51 | 0 | 34.47 | 0 | 1.8 | 0 | 0.26 | 0 | 0.02 | 0 | 0.01 | 0 | 2.32 | 0 | 0.25 | 0 | 0 | 0 | 0.18 | 0 | 0.43 | 0 | 0 | 0 | 0.18 | 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) | 10.88 | 36.17 | -20.99 | 1.0 | 0 | 900.0 | 5.27 | 7.55 | 20.32 | 0 | 0 | 0 | 2.13 | 26.04 | -21.4 | -1.0 | 18.7 | -1150.0 | 3.75 | -4.09 | -38.83 | 45.57 | 2.67 | 8.23 | 10.72 | 21.68 | 1.42 | 0.61 | -6.15 | 74.29 | 12.9 | 2.38 | 31.23 | 0.21 | -4.55 | 10.53 | 7.36 | 0.0 | 0.14 | 3.69 | 0.0 | 0.0 | 0 | 0 | -100.0 | 10.08 | -9.03 | -33.42 | 13.78 | -6.77 | -27.24 | 0.84 | 7.69 | 1780.0 | 10.92 | -7.93 | -27.63 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.99 | -47.57 | -49.43 | 0 | 0 | -100.0 | 4.9 | 17.51 | 42.03 | 0 | 0 | 0 | 1.69 | -6.11 | -58.48 | -1.23 | -70.83 | -59.74 | 3.91 | -16.45 | -45.31 | 44.38 | 6.12 | 22.34 | 8.81 | -6.57 | -26.34 | 0.65 | -2.99 | 71.05 | 12.6 | 24.14 | 74.76 | 0.22 | 69.23 | 10.0 | 7.36 | 0.0 | 0.14 | 3.69 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 11.08 | -8.35 | -27.15 | 14.78 | -6.99 | -22.25 | 0.78 | 95.0 | 2700.0 | 11.86 | -5.04 | -21.87 | 0.00 | 0 | 0 |
| 24Q1 (18) | 15.24 | -4.57 | 11.0 | 0 | 0 | -100.0 | 4.17 | -30.5 | 595.0 | 0 | 0 | 0 | 1.8 | -31.03 | -54.43 | -0.72 | 69.36 | -24.14 | 4.68 | 1.74 | -43.0 | 41.82 | 21.29 | 54.66 | 9.43 | -0.63 | -33.92 | 0.67 | -8.22 | 67.5 | 10.15 | -12.65 | 12.65 | 0.13 | -7.14 | -35.0 | 7.36 | 0.0 | 0.14 | 3.69 | 0.0 | 33.7 | 0.1 | 0.0 | 0 | 12.09 | -5.18 | -28.88 | 15.89 | -3.99 | -19.63 | 0.4 | 37.93 | 600.0 | 12.49 | -4.22 | -26.18 | 0.00 | 0 | 0 |
| 23Q4 (17) | 15.97 | 15.98 | -27.54 | 0 | -100.0 | 0 | 6.0 | 36.99 | 990.91 | 0 | 0 | 0 | 2.61 | -3.69 | -31.85 | -2.35 | -2837.5 | -2837.5 | 4.6 | -24.96 | -48.37 | 34.48 | -18.1 | 72.53 | 9.49 | -10.22 | -38.97 | 0.73 | 108.57 | 69.77 | 11.62 | 18.21 | 30.42 | 0.14 | -26.32 | 100.0 | 7.36 | 0.14 | 0.14 | 3.69 | 0.0 | 33.7 | 0.1 | 0.0 | 0 | 12.75 | -15.79 | -34.35 | 16.55 | -12.62 | -25.42 | 0.29 | 680.0 | 390.0 | 13.04 | -13.59 | -32.51 | 0.00 | 0 | 0 |
| 23Q3 (16) | 13.77 | -12.85 | -37.72 | 0.1 | -62.96 | 0 | 4.38 | 26.96 | 668.42 | 0 | 0 | 0 | 2.71 | -33.42 | -65.52 | -0.08 | 89.61 | -103.27 | 6.13 | -14.27 | -49.09 | 42.10 | 16.06 | 99.77 | 10.57 | -11.62 | -37.05 | 0.35 | -7.89 | -18.6 | 9.83 | 36.34 | 7.43 | 0.19 | -5.0 | 216.67 | 7.35 | 0.0 | 0.0 | 3.69 | 0.0 | 33.7 | 0.1 | 0.0 | 0 | 15.14 | -0.46 | -22.36 | 18.94 | -0.37 | -14.91 | -0.05 | -66.67 | -126.32 | 15.09 | -0.59 | -23.36 | 0.00 | 0 | 0 |
| 23Q2 (15) | 15.8 | 15.08 | -11.04 | 0.27 | 0.0 | 0 | 3.45 | 475.0 | 914.71 | 0 | 0 | 0 | 4.07 | 3.04 | -72.35 | -0.77 | -32.76 | -124.68 | 7.15 | -12.91 | -46.0 | 36.28 | 34.15 | 76.42 | 11.96 | -16.19 | -36.48 | 0.38 | -5.0 | -9.52 | 7.21 | -19.98 | 122.53 | 0.2 | 0.0 | 185.71 | 7.35 | 0.0 | 0.0 | 3.69 | 33.7 | 33.7 | 0.1 | 0 | 0 | 15.21 | -10.53 | -10.74 | 19.01 | -3.84 | -4.04 | -0.03 | 62.5 | -106.25 | 15.18 | -10.28 | -13.36 | 0.00 | 0 | 0 |
| 23Q1 (14) | 13.73 | -37.7 | -44.77 | 0.27 | 0 | 0 | 0.6 | 9.09 | 81.82 | 0 | 0 | 0 | 3.95 | 3.13 | -78.26 | -0.58 | -625.0 | -115.22 | 8.21 | -7.86 | -31.64 | 27.04 | 35.3 | 42.93 | 14.27 | -8.23 | -42.09 | 0.4 | -6.98 | -4.76 | 9.01 | 1.12 | 169.76 | 0.2 | 185.71 | 233.33 | 7.35 | 0.0 | 0.0 | 2.76 | 0.0 | 56.82 | 0 | 0 | 0 | 17.0 | -12.46 | 13.94 | 19.77 | -10.91 | 18.53 | -0.08 | 20.0 | -111.59 | 16.92 | -12.42 | 8.39 | 0.00 | 0 | 0 |
| 22Q4 (13) | 22.04 | -0.32 | 11.71 | 0 | 0 | 0 | 0.55 | -3.51 | 77.42 | 0 | 0 | 0 | 3.83 | -51.27 | -76.62 | -0.08 | -103.27 | -102.49 | 8.91 | -26.0 | -34.15 | 19.99 | -5.16 | -15.58 | 15.55 | -7.39 | -35.18 | 0.43 | 0.0 | 0.0 | 8.91 | -2.62 | 114.18 | 0.07 | 16.67 | 0.0 | 7.35 | 0.0 | 0.55 | 2.76 | 0.0 | 56.82 | 0 | 0 | 0 | 19.42 | -0.41 | 16.78 | 22.19 | -0.31 | 20.66 | -0.1 | -152.63 | -115.38 | 19.32 | -1.88 | 11.81 | 0.00 | 0 | 0 |
| 22Q3 (12) | 22.11 | 24.49 | 18.24 | 0 | 0 | 0 | 0.57 | 67.65 | 96.55 | 0 | 0 | 0 | 7.86 | -46.6 | -48.02 | 2.45 | -21.47 | -23.91 | 12.04 | -9.06 | 12.42 | 21.07 | 2.49 | -2.5 | 16.79 | -10.83 | -13.01 | 0.43 | 2.38 | 377.78 | 9.15 | 182.41 | 65.46 | 0.06 | -14.29 | -25.0 | 7.35 | 0.0 | 1.8 | 2.76 | 0.0 | 56.82 | 0 | 0 | 0 | 19.5 | 14.44 | 45.31 | 22.26 | 12.37 | 46.64 | 0.19 | -60.42 | -62.0 | 19.69 | 12.39 | 41.45 | 0.00 | 0 | 0 |
| 22Q2 (11) | 17.76 | -28.56 | 34.95 | 0 | 0 | -100.0 | 0.34 | 3.03 | 17.24 | 0 | 0 | 0 | 14.72 | -18.99 | 6.59 | 3.12 | -18.11 | 67.74 | 13.24 | 10.24 | 37.2 | 20.56 | 8.68 | -13.06 | 18.83 | -23.58 | 16.31 | 0.42 | 0.0 | 366.67 | 3.24 | -2.99 | -39.89 | 0.07 | 16.67 | 75.0 | 7.35 | 0.0 | 1.8 | 2.76 | 56.82 | 94.37 | 0 | 0 | 0 | 17.04 | 14.21 | 51.2 | 19.81 | 18.76 | 56.23 | 0.48 | -30.43 | -7.69 | 17.52 | 12.24 | 48.6 | 0.00 | 0 | 0 |
| 22Q1 (10) | 24.86 | 26.0 | 52.33 | 0 | 0 | -100.0 | 0.33 | 6.45 | 17.86 | 0 | 0 | 0 | 18.17 | 10.93 | 53.46 | 3.81 | 18.69 | 122.81 | 12.01 | -11.23 | 45.4 | 18.92 | -20.09 | -21.02 | 24.64 | 2.71 | 81.58 | 0.42 | -2.33 | 366.67 | 3.34 | -19.71 | -38.15 | 0.06 | -14.29 | 50.0 | 7.35 | 0.55 | 1.8 | 1.76 | 0.0 | 23.94 | 0 | 0 | 0 | 14.92 | -10.28 | 59.06 | 16.68 | -9.3 | 54.59 | 0.69 | 6.15 | -16.87 | 15.61 | -9.66 | 52.89 | 0.00 | 0 | 0 |
| 21Q4 (9) | 19.73 | 5.51 | 106.17 | 0 | 0 | 0 | 0.31 | 6.9 | 10.71 | 0 | 0 | 0 | 16.38 | 8.33 | 86.56 | 3.21 | -0.31 | 112.58 | 13.53 | 26.33 | 84.58 | 23.67 | 9.53 | 2.06 | 23.99 | 24.3 | 108.43 | 0.43 | 377.78 | 330.0 | 4.16 | -24.77 | -51.8 | 0.07 | -12.5 | 40.0 | 7.31 | 1.25 | 8.78 | 1.76 | 0.0 | 23.94 | 0 | 0 | 0 | 16.63 | 23.92 | 117.1 | 18.39 | 21.15 | 102.53 | 0.65 | 30.0 | 12.07 | 17.28 | 24.14 | 109.71 | 0.00 | 0 | 0 |
| 21Q3 (8) | 18.7 | 42.1 | 229.81 | 0 | -100.0 | 0 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 15.12 | 9.49 | 137.36 | 3.22 | 73.12 | 307.59 | 10.71 | 10.98 | 59.14 | 21.61 | -8.61 | -0.73 | 19.3 | 19.21 | 107.3 | 0.09 | 0.0 | -10.0 | 5.53 | 2.6 | -36.36 | 0.08 | 100.0 | 33.33 | 7.22 | 0.0 | 7.44 | 1.76 | 23.94 | 23.94 | 0 | 0 | 0 | 13.42 | 19.08 | 118.21 | 15.18 | 19.72 | 100.53 | 0.5 | -3.85 | 900.0 | 13.92 | 18.07 | 124.52 | 0.00 | 0 | 0 |
| 21Q2 (7) | 13.16 | -19.36 | 84.57 | 0.35 | -66.98 | -65.0 | 0.29 | 3.57 | 0.0 | 0 | 0 | 0 | 13.81 | 16.64 | 84.38 | 1.86 | 8.77 | 322.73 | 9.65 | 16.83 | 34.4 | 23.65 | -1.27 | 0 | 16.19 | 19.31 | 65.37 | 0.09 | 0.0 | -10.0 | 5.39 | -0.19 | -38.61 | 0.04 | 0.0 | -33.33 | 7.22 | 0.0 | 7.44 | 1.42 | 0.0 | 0.0 | 0 | 0 | 0 | 11.27 | 20.15 | 109.87 | 12.68 | 17.52 | 87.02 | 0.52 | -37.35 | 677.78 | 11.79 | 15.48 | 123.3 | 0.00 | 0 | 0 |
| 21Q1 (6) | 16.32 | 70.53 | 147.65 | 1.06 | 0 | -43.62 | 0.28 | 0.0 | -6.67 | 0 | 0 | 0 | 11.84 | 34.85 | 32.14 | 1.71 | 13.25 | 144.29 | 8.26 | 12.69 | 23.65 | 23.96 | 3.28 | 0 | 13.57 | 17.9 | 40.04 | 0.09 | -10.0 | -25.0 | 5.4 | -37.43 | -22.19 | 0.04 | -20.0 | -33.33 | 7.22 | 7.44 | 8.25 | 1.42 | 0.0 | 29.09 | 0 | 0 | 0 | 9.38 | 22.45 | 58.71 | 10.79 | 18.83 | 53.7 | 0.83 | 43.1 | 1137.5 | 10.21 | 23.91 | 75.13 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.57 | 68.78 | -35.69 | 0 | 0 | -100.0 | 0.28 | -3.45 | -53.33 | 0 | 0 | 0 | 8.78 | 37.83 | 8.53 | 1.51 | 91.14 | 459.26 | 7.33 | 8.92 | 15.8 | 23.20 | 6.54 | 0 | 11.51 | 23.63 | 12.51 | 0.1 | 0.0 | -23.08 | 8.63 | -0.69 | 539.26 | 0.05 | -16.67 | -16.67 | 6.72 | 0.0 | 0.75 | 1.42 | 0.0 | 29.09 | 0 | 0 | 0 | 7.66 | 24.55 | 46.74 | 9.08 | 19.95 | 43.67 | 0.58 | 1060.0 | 728.57 | 8.24 | 32.9 | 55.77 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.67 | -20.48 | 0.0 | 0 | -100.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.37 | -14.95 | 0.0 | 0.79 | 79.55 | 0.0 | 6.73 | -6.27 | 0.0 | 21.77 | 0 | 0.0 | 9.31 | -4.9 | 0.0 | 0.1 | 0.0 | 0.0 | 8.69 | -1.03 | 0.0 | 0.06 | 0.0 | 0.0 | 6.72 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.15 | 14.53 | 0.0 | 7.57 | 11.65 | 0.0 | 0.05 | 155.56 | 0.0 | 6.2 | 17.42 | 0.0 | 0.00 | 0 | 0.0 |
