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) | 4.86 | 28.23 | 0 | 0 | 0 | 0 | 0 | 0 | 48.86 | -16.44 | -0.19 | 0 | 16.67 | -24.54 | 34.12 | -9.69 | 6.06 | -50.25 | 0 | 0 | 0 | 0 | 0.04 | 33.33 | 7.99 | 0.0 | 3.7 | 4.23 | 0.45 | -37.5 | 10.83 | -7.83 | 14.98 | -6.49 | -0.58 | 0 | 10.25 | -9.29 | 0.00 | 0 |
| 2022 (9) | 3.79 | -24.35 | 0 | 0 | 0 | 0 | 0 | 0 | 58.47 | -5.0 | 1.51 | 7.86 | 22.09 | -22.74 | 37.78 | -18.67 | 12.18 | 36.55 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 7.99 | 0.0 | 3.55 | 4.11 | 0.72 | 16.13 | 11.75 | 4.26 | 16.02 | 4.77 | -0.45 | 0 | 11.3 | 7.11 | 0.00 | 0 |
| 2021 (8) | 5.01 | -14.21 | 1.38 | -39.47 | 0 | 0 | 0 | 0 | 61.55 | 6.54 | 1.4 | 366.67 | 28.59 | 10.69 | 46.45 | 3.89 | 8.92 | 57.32 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 7.99 | 0.0 | 3.41 | 0.89 | 0.62 | -6.06 | 11.27 | 12.59 | 15.29 | 8.9 | -0.72 | 0 | 10.55 | 12.35 | 0.00 | 0 |
| 2020 (7) | 5.84 | 13.84 | 2.28 | 0 | 0 | 0 | 0 | 0 | 57.77 | 7.62 | 0.3 | -61.54 | 25.83 | 10.24 | 44.71 | 2.44 | 5.67 | 35.65 | 0 | 0 | 0 | 0 | 0.06 | 100.0 | 7.99 | 0.0 | 3.38 | 2.42 | 0.66 | 73.68 | 10.01 | -4.39 | 14.04 | -0.85 | -0.62 | 0 | 9.39 | -4.28 | 0.00 | 0 |
| 2019 (6) | 5.13 | -27.64 | 0 | 0 | 0 | 0 | 0 | 0 | 53.68 | -6.45 | 0.78 | -80.65 | 23.43 | -6.09 | 43.65 | 0.38 | 4.18 | -47.36 | 0 | 0 | 0 | 0 | 0.03 | -40.0 | 7.99 | 0.0 | 3.3 | 13.79 | 0.38 | 26.67 | 10.47 | -14.6 | 14.16 | -8.35 | -0.66 | 0 | 9.81 | -17.42 | 0.00 | 0 |
| 2018 (5) | 7.09 | 57.91 | 0.61 | -37.76 | 0 | 0 | 0 | 0 | 57.38 | 13.74 | 4.03 | 269.72 | 24.95 | 2.04 | 43.48 | -10.28 | 7.94 | 92.72 | 0 | 0 | 0 | 0 | 0.05 | 25.0 | 7.99 | 0.0 | 2.9 | 3.94 | 0.3 | 114.29 | 12.26 | 34.28 | 15.45 | 28.11 | -0.38 | 0 | 11.88 | 34.54 | 0.00 | 0 |
| 2017 (4) | 4.49 | -21.09 | 0.98 | 0 | 0 | 0 | 0 | 0 | 50.45 | 2.48 | 1.09 | -21.58 | 24.45 | 1.96 | 48.46 | -0.51 | 4.12 | 21.89 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 7.99 | 0.0 | 2.79 | 5.28 | 0.14 | 0.0 | 9.13 | 1.56 | 12.06 | 2.46 | -0.3 | 0 | 8.83 | -3.6 | 0.00 | 0 |
| 2016 (3) | 5.69 | -21.41 | 0 | 0 | 0 | 0 | 0 | 0 | 49.23 | -3.62 | 1.39 | 7.75 | 23.98 | 6.06 | 48.71 | 10.04 | 3.38 | -17.16 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 7.99 | 0.0 | 2.65 | 5.16 | 0.14 | 0.0 | 8.99 | 7.41 | 11.77 | 6.71 | 0.17 | -69.64 | 9.16 | 2.58 | 0.00 | 0 |
| 2015 (2) | 7.24 | 75.73 | 0 | 0 | 0 | 0 | 0 | 0 | 51.08 | 10.04 | 1.29 | -17.83 | 22.61 | -2.37 | 44.26 | -11.28 | 4.08 | 31.61 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 7.99 | 0.0 | 2.52 | 6.78 | 0.14 | 0.0 | 8.37 | 4.1 | 11.03 | 4.65 | 0.56 | 60.0 | 8.93 | 6.44 | 0.00 | 0 |
| 2014 (1) | 4.12 | 90.74 | 0 | 0 | 0 | 0 | 0 | 0 | 46.42 | 1.49 | 1.57 | -8.19 | 23.16 | 32.87 | 49.89 | 30.93 | 3.1 | 2.31 | 0 | 0 | 0 | 0 | 0.05 | 66.67 | 7.99 | -12.96 | 2.36 | 7.76 | 0.14 | -41.67 | 8.04 | 14.86 | 10.54 | 11.77 | 0.35 | 169.23 | 8.39 | 17.67 | 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) | 6.89 | -6.89 | 33.27 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.27 | 28.21 | 0.76 | 0.2 | -73.33 | -62.26 | 18.15 | 22.47 | -8.24 | 39.47 | 22.2 | 2.97 | 6.26 | -7.26 | 6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 25.0 | 25.0 | 7.99 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 0.58 | 0.0 | 28.89 | 11.78 | 1.73 | 5.37 | 16.06 | 1.26 | 4.76 | -0.21 | 30.0 | 41.67 | 11.57 | 2.57 | 6.93 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.4 | 7.25 | 25.0 | 0.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.35 | -2.45 | -9.45 | 0.75 | 158.62 | 3650.0 | 14.82 | -3.58 | -14.29 | 32.29 | -1.31 | -1.17 | 6.75 | 19.68 | -8.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 7.99 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 0.58 | 28.89 | 28.89 | 11.58 | 5.66 | 8.73 | 15.86 | 4.96 | 7.16 | -0.3 | 23.08 | 52.38 | 11.28 | 6.72 | 12.57 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.9 | 41.98 | 83.02 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.61 | -9.78 | -15.05 | 0.29 | 182.86 | 174.36 | 15.37 | -7.8 | -24.14 | 32.72 | -4.11 | -13.91 | 5.64 | -6.93 | -37.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 7.99 | 0.0 | 0.0 | 3.7 | 0.0 | 4.23 | 0.45 | 0.0 | -37.5 | 10.96 | 1.2 | 4.28 | 15.11 | 0.87 | 2.3 | -0.39 | 32.76 | 11.36 | 10.57 | 3.12 | 4.97 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.86 | -6.0 | 28.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.76 | -10.71 | -19.01 | -0.35 | -166.04 | -483.33 | 16.67 | -15.72 | -24.54 | 34.12 | -10.96 | -9.66 | 6.06 | 3.41 | -50.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 33.33 | 7.99 | 0.0 | 0.0 | 3.7 | 0.0 | 4.23 | 0.45 | 0.0 | -37.5 | 10.83 | -3.13 | -7.83 | 14.98 | -2.28 | -6.49 | -0.58 | -61.11 | -28.89 | 10.25 | -5.27 | -9.29 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.17 | -12.67 | 8.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.17 | 15.22 | -8.98 | 0.53 | 2550.0 | -10.17 | 19.78 | 14.4 | -10.46 | 38.33 | 17.28 | 10.87 | 5.86 | -20.7 | -47.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 33.33 | 7.99 | 0.0 | 0.0 | 3.7 | 0.0 | 4.23 | 0.45 | 0.0 | -37.5 | 11.18 | 4.98 | -5.25 | 15.33 | 3.58 | -4.6 | -0.36 | 42.86 | -20.0 | 10.82 | 7.98 | -5.91 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.92 | 57.03 | 26.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.43 | -8.49 | -3.3 | 0.02 | 105.13 | -95.35 | 17.29 | -14.66 | -20.58 | 32.68 | -14.03 | -0.96 | 7.39 | -18.16 | -31.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 25.0 | 25.0 | 7.99 | 0.0 | 0.0 | 3.7 | 4.23 | 4.23 | 0.45 | -37.5 | -37.5 | 10.65 | 1.33 | -5.0 | 14.8 | 0.2 | -4.39 | -0.63 | -43.18 | -34.04 | 10.02 | -0.5 | -6.7 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.77 | -0.53 | -37.48 | 1.52 | 0 | -60.62 | 0 | 0 | 0 | 0 | 0 | 0 | 12.49 | -13.98 | -29.32 | -0.39 | -550.0 | -170.91 | 20.26 | -8.28 | -29.58 | 38.01 | 0.63 | -11.31 | 9.03 | -25.86 | 8.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 33.33 | 33.33 | 7.99 | 0.0 | 0.0 | 3.55 | 0.0 | 4.11 | 0.72 | 0.0 | 16.13 | 10.51 | -10.55 | -4.71 | 14.77 | -7.8 | -1.86 | -0.44 | 2.22 | -4.76 | 10.07 | -10.88 | -5.09 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.79 | -20.38 | -24.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.52 | 0.35 | -27.18 | -0.06 | -110.17 | -116.67 | 22.09 | 0.0 | -22.74 | 37.77 | 9.27 | -18.68 | 12.18 | 9.24 | 36.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 7.99 | 0.0 | 0.0 | 3.55 | 0.0 | 4.11 | 0.72 | 0.0 | 16.13 | 11.75 | -0.42 | 4.26 | 16.02 | -0.31 | 4.77 | -0.45 | -50.0 | 37.5 | 11.3 | -1.74 | 7.11 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.76 | 1.71 | -14.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.47 | 22.42 | -12.57 | 0.59 | 37.21 | 78.79 | 22.09 | 1.47 | -0.45 | 34.57 | 4.77 | -7.84 | 11.15 | 3.72 | 43.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -40.0 | 7.99 | 0.0 | 0.0 | 3.55 | 0.0 | 4.11 | 0.72 | 0.0 | 16.13 | 11.8 | 5.26 | 8.36 | 16.07 | 3.81 | 7.71 | -0.3 | 36.17 | 61.04 | 11.5 | 7.08 | 13.64 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.68 | -22.39 | -8.41 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.82 | -33.11 | -8.87 | 0.43 | -21.82 | 86.96 | 21.77 | -24.33 | 21.89 | 32.99 | -23.01 | 8.18 | 10.75 | 29.05 | 90.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 33.33 | -42.86 | 7.99 | 0.0 | 0.0 | 3.55 | 4.11 | 5.03 | 0.72 | 16.13 | 9.09 | 11.21 | 1.63 | 6.26 | 15.48 | 2.86 | 6.1 | -0.47 | -11.9 | 38.16 | 10.74 | 1.23 | 9.7 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.03 | 20.36 | 13.77 | 3.86 | 179.71 | 145.86 | 0 | 0 | 0 | 0 | 0 | 0 | 17.67 | -11.38 | 46.15 | 0.55 | 52.78 | 14.58 | 28.77 | 0.63 | 32.64 | 42.86 | -7.73 | 12.8 | 8.33 | -6.61 | 53.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -62.5 | 7.99 | 0.0 | 0.0 | 3.41 | 0.0 | 0.89 | 0.62 | 0.0 | -6.06 | 11.03 | -2.13 | 5.15 | 15.05 | -1.57 | 3.65 | -0.42 | 41.67 | 37.31 | 10.61 | 0.57 | 8.04 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.01 | -9.73 | -14.21 | 1.38 | 0 | -39.47 | 0 | 0 | 0 | 0 | 0 | 0 | 19.94 | 20.48 | 13.62 | 0.36 | 9.09 | 200.0 | 28.59 | 28.84 | 10.69 | 46.45 | 23.84 | 3.87 | 8.92 | 14.95 | 57.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | -33.33 | 7.99 | 0.0 | 0.0 | 3.41 | 0.0 | 0.89 | 0.62 | 0.0 | -6.06 | 11.27 | 3.49 | 12.59 | 15.29 | 2.48 | 8.9 | -0.72 | 6.49 | -16.13 | 10.55 | 4.25 | 12.35 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.55 | 8.61 | 13.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.55 | 27.6 | 3.76 | 0.33 | 43.48 | 230.0 | 22.19 | 24.24 | 0.23 | 37.51 | 22.98 | -7.28 | 7.76 | 37.59 | 43.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 25.0 | 7.99 | 0.0 | 0.0 | 3.41 | 0.89 | 0.89 | 0.62 | -6.06 | -6.06 | 10.89 | 3.22 | 10.0 | 14.92 | 2.26 | 7.03 | -0.77 | -1.32 | -2.67 | 10.12 | 3.37 | 10.6 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.11 | -3.58 | -21.26 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.97 | 7.28 | 12.78 | 0.23 | -52.08 | 560.0 | 17.86 | -17.66 | -7.89 | 30.50 | -19.72 | 0 | 5.64 | 4.25 | 29.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | 75.0 | 7.99 | 0.0 | 0.0 | 3.38 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 10.55 | 0.57 | 7.65 | 14.59 | 0.48 | 5.42 | -0.76 | -13.43 | 8.43 | 9.79 | -0.31 | 9.14 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.3 | -9.25 | -2.03 | 1.57 | -31.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.09 | -31.11 | -5.25 | 0.48 | 300.0 | 300.0 | 21.69 | -16.03 | 5.55 | 37.99 | -15.04 | 0 | 5.41 | -4.59 | 39.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 33.33 | 100.0 | 7.99 | 0.0 | 0.0 | 3.38 | 0.0 | 2.42 | 0.66 | 0.0 | 73.68 | 10.49 | 4.8 | -1.04 | 14.52 | 3.42 | 1.68 | -0.67 | -8.06 | 9.46 | 9.82 | 4.58 | -0.41 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.84 | 19.43 | 13.84 | 2.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.55 | 10.03 | 20.87 | 0.12 | 20.0 | 163.16 | 25.83 | 16.67 | 10.24 | 44.72 | 10.55 | 0 | 5.67 | 4.81 | 35.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 50.0 | 100.0 | 7.99 | 0.0 | 0.0 | 3.38 | 0.0 | 2.42 | 0.66 | 0.0 | 73.68 | 10.01 | 1.11 | -4.39 | 14.04 | 0.72 | -0.85 | -0.62 | 17.33 | 6.06 | 9.39 | 2.62 | -4.28 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.89 | -24.65 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.95 | 38.7 | 0.0 | 0.1 | 300.0 | 0.0 | 22.14 | 14.18 | 0.0 | 40.45 | 0 | 0.0 | 5.41 | 24.37 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 7.99 | 0.0 | 0.0 | 3.38 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 9.9 | 1.02 | 0.0 | 13.94 | 0.72 | 0.0 | -0.75 | 9.64 | 0.0 | 9.15 | 2.01 | 0.0 | 0.00 | 0 | 0.0 |
