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) | 1.5 | -36.97 | 30.9 | 17.36 | 0.91 | -62.24 | 0 | 0 | 38.61 | -23.57 | -0.07 | 0 | 10.86 | 10.25 | 28.13 | 44.26 | 18.21 | -2.83 | 0.87 | -17.92 | 6.9 | -10.39 | 1.13 | -1.74 | 15.0 | 0.0 | 1.83 | 4.57 | 1.44 | -25.0 | 1.77 | 7.93 | 5.04 | -5.08 | -2.01 | 0 | -0.24 | 0 | 0.00 | -3.57 |
| 2022 (9) | 2.38 | 12.8 | 26.33 | -21.59 | 2.41 | 161.96 | 0 | 0 | 50.52 | -11.04 | 0.73 | 0 | 9.85 | -44.63 | 19.50 | -37.76 | 18.74 | -11.85 | 1.06 | 0 | 7.7 | -10.36 | 1.15 | 7.48 | 15.0 | 0.0 | 1.75 | 0.0 | 1.92 | 10.34 | 1.64 | 38.98 | 5.31 | 13.46 | -1.44 | 0 | 0.2 | 0 | 0.00 | 7.23 |
| 2021 (8) | 2.11 | -82.63 | 33.58 | 89.18 | 0.92 | 80.39 | 0 | 0 | 56.79 | 13.63 | -0.49 | 0 | 17.79 | 32.96 | 31.33 | 17.02 | 21.26 | 80.94 | 0 | 0 | 8.59 | 166.77 | 1.07 | -4.46 | 15.0 | 22.95 | 1.75 | 37.8 | 1.74 | 89.13 | 1.18 | -76.11 | 4.68 | -34.27 | -1.92 | 0 | -0.74 | 0 | 0.00 | 16.32 |
| 2020 (7) | 12.15 | 404.15 | 17.75 | 267.49 | 0.51 | 155.0 | 0 | 0 | 49.98 | 114.78 | 4.89 | 365.71 | 13.38 | 146.86 | 26.77 | 14.94 | 11.75 | 146.33 | 0 | 0 | 3.22 | -20.1 | 1.12 | -4.27 | 12.2 | 16.41 | 1.27 | 9.48 | 0.92 | 0 | 4.94 | 318.64 | 7.12 | 204.27 | -1.74 | 0 | 3.2 | 0 | 0.00 | -96.72 |
| 2019 (6) | 2.41 | -55.2 | 4.83 | 151.56 | 0.2 | 5.26 | 0 | 0 | 23.27 | -36.78 | 1.05 | -67.19 | 5.42 | -7.98 | 23.29 | 45.56 | 4.77 | 13.57 | 0 | 0 | 4.03 | 47.62 | 1.17 | -2.5 | 10.48 | 31.0 | 1.16 | 38.1 | 0 | 0 | 1.18 | -65.8 | 2.34 | -45.45 | -1.41 | 0 | -0.23 | 0 | 0.10 | 801.96 |
| 2018 (5) | 5.38 | 144.55 | 1.92 | -34.92 | 0.19 | 0.0 | 0 | 0 | 36.81 | 34.64 | 3.2 | 45.45 | 5.89 | -2.97 | 16.00 | -27.93 | 4.2 | 3.96 | 0 | 0 | 2.73 | -6.83 | 1.2 | 9.09 | 8.0 | 14.29 | 0.84 | 35.48 | 0 | 0 | 3.45 | 51.98 | 4.29 | 48.44 | -0.62 | 0 | 2.83 | 64.53 | 0.01 | 64.86 |
| 2017 (4) | 2.2 | -47.62 | 2.95 | -25.88 | 0.19 | 0 | 0 | 0 | 27.34 | 2.74 | 2.2 | -16.03 | 6.07 | 9.17 | 22.20 | 6.26 | 4.04 | 23.93 | 0 | 0 | 2.93 | 0 | 1.1 | -14.06 | 7.0 | 22.81 | 0.62 | 72.22 | 0 | 0 | 2.27 | -16.85 | 2.89 | -6.47 | -0.55 | 0 | 1.72 | -31.47 | 0.01 | -25.26 |
| 2016 (3) | 4.2 | 0 | 3.98 | 0 | 0 | 0 | 0 | 0 | 26.61 | 0 | 2.62 | 0 | 5.56 | 0 | 20.89 | 0 | 3.26 | 0 | 0.31 | 0 | 0 | 0 | 1.28 | 0 | 5.7 | 0 | 0.36 | 0 | 0 | 0 | 2.73 | 0 | 3.09 | 0 | -0.22 | 0 | 2.51 | 0 | 0.01 | 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) | 2.36 | 81.54 | 90.32 | 39.5 | 5.78 | 28.79 | 0.77 | -15.38 | -15.38 | 0 | 0 | 0 | 24.45 | 35.16 | 139.71 | 2.64 | 146.73 | 13100.0 | 22.99 | 15.76 | 94.34 | 36.34 | -10.32 | 18.61 | 23.29 | -8.74 | 30.84 | 0.85 | -1.16 | -10.53 | 6.78 | -2.73 | -5.04 | 1.15 | -2.54 | -2.54 | 15.0 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 2.01 | 0.0 | 39.58 | 4.39 | 150.86 | 161.31 | 8.23 | 47.23 | 66.26 | -1.7 | -3.66 | -30.77 | 2.69 | 2345.45 | 607.89 | 0.00 | -23.91 | -57.94 |
| 24Q2 (19) | 1.3 | -38.97 | -15.58 | 37.34 | 13.43 | 36.58 | 0.91 | -1.09 | 0.0 | 0 | 0 | 0 | 18.09 | 57.99 | 74.11 | 1.07 | 381.58 | 2040.0 | 19.86 | 45.92 | 70.03 | 40.52 | 23.0 | 40.65 | 25.52 | 23.94 | 35.31 | 0.86 | -1.15 | -13.13 | 6.97 | 4.34 | -4.13 | 1.18 | 0.85 | 3.51 | 15.0 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 2.01 | 39.58 | 39.58 | 1.75 | 25.9 | 5.42 | 5.59 | 20.22 | 13.39 | -1.64 | 0.61 | -9.33 | 0.11 | 142.31 | -31.25 | 0.00 | -46.04 | -45.17 |
| 24Q1 (18) | 2.13 | 42.0 | 32.3 | 32.92 | 6.54 | 28.34 | 0.92 | 1.1 | -61.83 | 0 | 0 | 0 | 11.45 | 23.52 | 30.86 | -0.38 | -522.22 | -72.73 | 13.61 | 25.32 | 18.35 | 32.95 | 17.13 | 26.54 | 20.59 | 13.07 | 22.34 | 0.87 | 0.0 | -15.53 | 6.68 | -3.19 | -10.7 | 1.17 | 3.54 | 3.54 | 15.0 | 0.0 | 0.0 | 1.83 | 0.0 | 4.57 | 1.44 | 0.0 | -25.0 | 1.39 | -21.47 | -2.11 | 4.65 | -7.74 | -8.64 | -1.65 | 17.91 | -11.49 | -0.26 | -8.33 | -333.33 | 0.00 | 0.07 | -4.42 |
| 23Q4 (17) | 1.5 | 20.97 | -36.97 | 30.9 | 0.75 | 17.36 | 0.91 | 0.0 | -62.24 | 0 | 0 | 0 | 9.27 | -9.12 | 0.0 | 0.09 | 350.0 | 190.0 | 10.86 | -8.2 | 10.25 | 28.13 | -8.2 | 44.26 | 18.21 | 2.3 | -2.83 | 0.87 | -8.42 | -17.92 | 6.9 | -3.36 | -10.39 | 1.13 | -4.24 | -1.74 | 15.0 | 0.0 | 0.0 | 1.83 | 0.0 | 4.57 | 1.44 | 0.0 | -25.0 | 1.77 | 5.36 | 7.93 | 5.04 | 1.82 | -5.08 | -2.01 | -54.62 | -39.58 | -0.24 | -163.16 | -220.0 | 0.00 | 2.36 | -3.57 |
| 23Q3 (16) | 1.24 | -19.48 | 0.81 | 30.67 | 12.18 | 0.52 | 0.91 | 0.0 | -62.24 | 0 | 0 | 0 | 10.2 | -1.83 | -15.91 | 0.02 | -60.0 | -94.74 | 11.83 | 1.28 | -14.89 | 30.64 | 6.35 | 26.92 | 17.8 | -5.62 | -8.9 | 0.95 | -4.04 | 15.85 | 7.14 | -1.79 | -10.64 | 1.18 | 3.51 | -0.84 | 15.0 | 0.0 | 0.0 | 1.83 | 0.0 | 4.57 | 1.44 | 0.0 | -25.0 | 1.68 | 1.2 | -3.45 | 4.95 | 0.41 | -8.5 | -1.3 | 13.33 | -6.56 | 0.38 | 137.5 | -26.92 | 0.00 | -0.8 | -12.04 |
| 23Q2 (15) | 1.54 | -4.35 | -12.5 | 27.34 | 6.59 | -11.35 | 0.91 | -62.24 | -62.4 | 0 | 0 | 0 | 10.39 | 18.74 | -25.89 | 0.05 | 122.73 | -54.55 | 11.68 | 1.57 | -31.86 | 28.81 | 10.66 | -1.88 | 18.86 | 12.06 | -16.44 | 0.99 | -3.88 | 395.0 | 7.27 | -2.81 | -10.69 | 1.14 | 0.88 | 1.79 | 15.0 | 0.0 | 0.0 | 1.83 | 4.57 | 4.57 | 1.44 | -25.0 | -25.0 | 1.66 | 16.9 | 22.06 | 4.93 | -3.14 | -1.99 | -1.5 | -1.35 | -3.45 | 0.16 | 366.67 | 277.78 | 0.00 | -5.94 | -13.23 |
| 23Q1 (14) | 1.61 | -32.35 | 19.26 | 25.65 | -2.58 | -14.1 | 2.41 | 0.0 | 161.96 | 0 | 0 | 0 | 8.75 | -5.61 | -42.05 | -0.22 | -120.0 | -164.71 | 11.5 | 16.75 | -29.84 | 26.04 | 33.54 | -4.2 | 16.83 | -10.19 | -20.5 | 1.03 | -2.83 | 0 | 7.48 | -2.86 | -11.37 | 1.13 | -1.74 | 2.73 | 15.0 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 1.92 | 0.0 | 10.34 | 1.42 | -13.41 | -7.19 | 5.09 | -4.14 | 1.39 | -1.48 | -2.78 | 0.67 | -0.06 | -130.0 | -250.0 | 0.00 | 0.97 | -5.8 |
| 22Q4 (13) | 2.38 | 93.5 | 12.8 | 26.33 | -13.7 | -21.59 | 2.41 | 0.0 | 161.96 | 0 | 0 | 0 | 9.27 | -23.58 | -43.23 | -0.1 | -126.32 | 80.0 | 9.85 | -29.14 | -44.63 | 19.50 | -19.23 | -37.76 | 18.74 | -4.09 | -11.85 | 1.06 | 29.27 | 0 | 7.7 | -3.63 | -10.36 | 1.15 | -3.36 | 7.48 | 15.0 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 1.92 | 0.0 | 10.34 | 1.64 | -5.75 | 38.98 | 5.31 | -1.85 | 13.46 | -1.44 | -18.03 | 25.0 | 0.2 | -61.54 | 127.03 | 0.00 | -6.64 | 7.23 |
| 22Q3 (12) | 1.23 | -30.11 | -71.92 | 30.51 | -1.07 | 5.06 | 2.41 | -0.41 | 164.84 | 0 | 0 | 0 | 12.13 | -13.48 | -6.11 | 0.38 | 245.45 | 166.67 | 13.9 | -18.9 | 5.62 | 24.14 | -17.79 | 3.29 | 19.54 | -13.42 | -14.34 | 0.82 | 310.0 | 0 | 7.99 | -1.84 | -10.22 | 1.19 | 6.25 | 9.17 | 15.0 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 1.92 | 0.0 | 10.34 | 1.74 | 27.94 | 3.57 | 5.41 | 7.55 | 4.44 | -1.22 | 15.86 | 34.05 | 0.52 | 677.78 | 405.88 | 0.00 | -2.14 | -2.93 |
| 22Q2 (11) | 1.76 | 30.37 | -70.52 | 30.84 | 3.28 | 18.89 | 2.42 | 163.04 | 165.93 | 0 | 0 | 0 | 14.02 | -7.15 | -12.16 | 0.11 | -67.65 | -72.5 | 17.14 | 4.58 | 9.24 | 29.36 | 8.05 | 20.06 | 22.57 | 6.61 | 14.22 | 0.2 | 0 | 0 | 8.14 | -3.55 | -10.06 | 1.12 | 1.82 | 1.82 | 15.0 | 0.0 | 22.95 | 1.75 | 0.0 | 37.8 | 1.92 | 10.34 | 108.7 | 1.36 | -11.11 | -73.54 | 5.03 | 0.2 | -31.38 | -1.45 | 2.68 | 26.4 | -0.09 | -325.0 | -102.84 | 0.00 | 2.12 | 1.87 |
| 22Q1 (10) | 1.35 | -36.02 | -87.29 | 29.86 | -11.08 | 52.89 | 0.92 | 0.0 | 55.93 | 0 | 0 | 0 | 15.1 | -7.53 | 30.4 | 0.34 | 168.0 | 100.0 | 16.39 | -7.87 | 31.44 | 27.18 | -13.25 | 34.16 | 21.17 | -0.42 | 30.04 | 0 | 0 | 0 | 8.44 | -1.75 | 97.66 | 1.1 | 2.8 | -2.65 | 15.0 | 0.0 | 22.95 | 1.75 | 0.0 | 37.8 | 1.74 | 0.0 | 89.13 | 1.53 | 29.66 | -67.72 | 5.02 | 7.26 | -27.46 | -1.49 | 22.4 | 16.76 | 0.04 | 105.41 | -98.64 | 0.00 | 14.94 | 15.46 |
| 21Q4 (9) | 2.11 | -51.83 | -82.63 | 33.58 | 15.63 | 89.18 | 0.92 | 1.1 | 80.39 | 0 | 0 | 0 | 16.33 | 26.39 | 3.03 | -0.5 | 12.28 | -143.1 | 17.79 | 35.18 | 32.96 | 31.33 | 34.04 | 23.69 | 21.26 | -6.8 | 80.94 | 0 | 0 | 0 | 8.59 | -3.48 | 166.77 | 1.07 | -1.83 | -4.46 | 15.0 | 0.0 | 22.95 | 1.75 | 0.0 | 37.8 | 1.74 | 0.0 | 89.13 | 1.18 | -29.76 | -76.11 | 4.68 | -9.65 | -34.27 | -1.92 | -3.78 | -10.34 | -0.74 | -335.29 | -123.12 | 0.00 | -15.49 | 16.32 |
| 21Q3 (8) | 4.38 | -26.63 | 106.6 | 29.04 | 11.95 | 90.05 | 0.91 | 0.0 | 78.43 | 0 | 0 | 0 | 12.92 | -19.05 | -37.76 | -0.57 | -242.5 | -119.26 | 13.16 | -16.12 | -26.03 | 23.37 | -4.45 | -42.88 | 22.81 | 15.44 | 125.4 | 0 | 0 | 0 | 8.9 | -1.66 | 160.23 | 1.09 | -0.91 | -4.39 | 15.0 | 22.95 | 36.36 | 1.75 | 37.8 | 37.8 | 1.74 | 89.13 | 89.13 | 1.68 | -67.32 | -55.56 | 5.18 | -29.33 | -13.09 | -1.85 | 6.09 | -1.65 | -0.17 | -105.36 | -108.67 | 0.00 | 2.69 | 16.72 |
| 21Q2 (7) | 5.97 | -43.79 | 373.81 | 25.94 | 32.82 | 126.75 | 0.91 | 54.24 | 78.43 | 0 | 0 | 0 | 15.96 | 37.82 | 19.37 | 0.4 | 135.29 | -47.37 | 15.69 | 25.82 | 55.5 | 24.46 | 20.74 | 0 | 19.76 | 21.38 | 181.08 | 0 | 0 | 0 | 9.05 | 111.94 | 160.06 | 1.1 | -2.65 | -4.35 | 12.2 | 0.0 | 10.91 | 1.27 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 5.14 | 8.44 | 534.57 | 7.33 | 5.92 | 145.15 | -1.97 | -10.06 | -13.22 | 3.17 | 7.46 | 440.86 | 0.00 | 15.75 | -39.51 |
| 21Q1 (6) | 10.62 | -12.59 | 815.52 | 19.53 | 10.03 | 203.73 | 0.59 | 15.69 | 15.69 | 0 | 0 | 0 | 11.58 | -26.94 | 306.32 | 0.17 | -85.34 | 142.5 | 12.47 | -6.8 | 244.48 | 20.26 | -20.02 | 0 | 16.28 | 38.55 | 215.5 | 0 | 0 | 0 | 4.27 | 32.61 | 16.03 | 1.13 | 0.89 | -3.42 | 12.2 | 0.0 | 16.41 | 1.27 | 0.0 | 9.48 | 0.92 | 0.0 | 0 | 4.74 | -4.05 | 515.58 | 6.92 | -2.81 | 256.7 | -1.79 | -2.87 | -11.18 | 2.95 | -7.81 | 451.19 | 0.00 | 15.79 | -44.77 |
| 20Q4 (5) | 12.15 | 473.11 | 404.15 | 17.75 | 16.16 | 267.49 | 0.51 | 0.0 | 155.0 | 0 | 0 | 0 | 15.85 | -23.65 | 143.85 | 1.16 | -60.81 | 118.87 | 13.38 | -24.79 | 146.86 | 25.33 | -38.1 | 0 | 11.75 | 16.11 | 146.33 | 0 | 0 | 0 | 3.22 | -5.85 | -20.1 | 1.12 | -1.75 | -4.27 | 12.2 | 10.91 | 16.41 | 1.27 | 0.0 | 9.48 | 0.92 | 0.0 | 0 | 4.94 | 30.69 | 318.64 | 7.12 | 19.46 | 204.27 | -1.74 | 4.4 | -23.4 | 3.2 | 63.27 | 1491.3 | 0.00 | -15.2 | -96.72 |
| 20Q3 (4) | 2.12 | 68.25 | 0.0 | 15.28 | 33.57 | 0.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0.0 | 20.76 | 55.27 | 0.0 | 2.96 | 289.47 | 0.0 | 17.79 | 76.31 | 0.0 | 40.92 | 0 | 0.0 | 10.12 | 43.95 | 0.0 | 0 | 0 | 0.0 | 3.42 | -1.72 | 0.0 | 1.14 | -0.87 | 0.0 | 11.0 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 3.78 | 366.67 | 0.0 | 5.96 | 99.33 | 0.0 | -1.82 | -4.6 | 0.0 | 1.96 | 310.75 | 0.0 | 0.00 | -46.78 | 0.0 |
