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) | 13.39 | 63.49 | 1.6 | -18.37 | 0 | 0 | 0 | 0 | 19.9 | 23.91 | -1.12 | 0 | 3.34 | 19.29 | 16.78 | -3.73 | 5.63 | -18.99 | 0.23 | -89.91 | 0 | 0 | 15.7 | 272.04 | 9.82 | 8.03 | 2.66 | 2.31 | 0 | 0 | -0.37 | 0 | 2.29 | -40.52 | 0.99 | 120.0 | 0.62 | -63.53 | 0.43 | 28.22 |
| 2022 (9) | 8.19 | -20.79 | 1.96 | 0 | 0.04 | 0 | 0 | 0 | 16.06 | 8.0 | 0.52 | -78.33 | 2.8 | 131.4 | 17.43 | 114.26 | 6.95 | 132.44 | 2.28 | -55.9 | 0 | 0 | 4.22 | 681.48 | 9.09 | 0.44 | 2.6 | 10.17 | 0 | 0 | 1.25 | -48.13 | 3.85 | -19.29 | 0.45 | -79.17 | 1.7 | -62.8 | 0.33 | 108.11 |
| 2021 (8) | 10.34 | 92.19 | 0 | 0 | 0 | 0 | 0 | 0 | 14.87 | 29.42 | 2.4 | 0 | 1.21 | 12.04 | 8.14 | -13.43 | 2.99 | 81.21 | 5.17 | 180.98 | 0 | 0 | 0.54 | -19.4 | 9.05 | 28.01 | 2.36 | -12.92 | 0 | 0 | 2.41 | 0 | 4.77 | 102.12 | 2.16 | -20.59 | 4.57 | 92.83 | 0.16 | -1.96 |
| 2020 (7) | 5.38 | 1.89 | 0 | 0 | 0 | 0 | 0 | 0 | 11.49 | -2.96 | -0.42 | 0 | 1.08 | -3.57 | 9.40 | -0.63 | 1.65 | -0.6 | 1.84 | 7.6 | 0 | 0 | 0.67 | -19.28 | 7.07 | -5.73 | 2.71 | 0.0 | 0 | 0 | -0.35 | 0 | 2.36 | -14.49 | 2.72 | 19.3 | 2.37 | 1.72 | 0.16 | 8.08 |
| 2019 (6) | 5.28 | 7.1 | 0 | 0 | 0 | 0 | 0 | 0 | 11.84 | -32.03 | -1.04 | 0 | 1.12 | -41.36 | 9.46 | -13.73 | 1.66 | 1.22 | 1.71 | -1.16 | 0 | 0 | 0.83 | -8.79 | 7.5 | -0.4 | 2.71 | 3.04 | 0 | 0 | 0.05 | -97.3 | 2.76 | -39.47 | 2.28 | 208.11 | 2.33 | -10.04 | 0.15 | 5.42 |
| 2018 (5) | 4.93 | -17.7 | 0 | 0 | 0 | 0 | 0 | 0 | 17.42 | -10.48 | 0.81 | 2.53 | 1.91 | 16.46 | 10.96 | 30.1 | 1.64 | -23.36 | 1.73 | -18.01 | 0 | 0 | 0.91 | -16.51 | 7.53 | 2.03 | 2.63 | 3.14 | 0.08 | 300.0 | 1.85 | -2.63 | 4.56 | 2.01 | 0.74 | 0 | 2.59 | 42.31 | 0.14 | 3.17 |
| 2017 (4) | 5.99 | -39.8 | 0 | 0 | 0 | 0 | 0 | 0 | 19.46 | -7.6 | 0.79 | 54.9 | 1.64 | -13.68 | 8.43 | -6.59 | 2.14 | -26.96 | 2.11 | 1818.18 | 0 | 0 | 1.09 | -20.44 | 7.38 | -0.14 | 2.55 | 2.0 | 0.02 | 0 | 1.9 | 6.74 | 4.47 | 4.68 | -0.08 | 0 | 1.82 | 8.98 | 0.14 | -11.88 |
| 2016 (3) | 9.95 | -7.44 | 0 | 0 | 0 | 0 | 0 | 0 | 21.06 | -8.63 | 0.51 | -16.39 | 1.9 | -23.08 | 9.02 | -15.81 | 2.93 | 29.65 | 0.11 | 0 | 0 | 0 | 1.37 | 3.01 | 7.39 | -6.22 | 2.5 | 2.46 | 0 | 0 | 1.78 | -22.94 | 4.27 | -10.11 | -0.11 | 0 | 1.67 | -25.45 | 0.16 | 31.51 |
| 2015 (2) | 10.75 | -0.74 | 0 | 0 | 0 | 0 | 0 | 0 | 23.05 | -15.41 | 0.61 | -46.49 | 2.47 | -29.02 | 10.72 | -16.09 | 2.26 | -35.98 | 0 | 0 | 0 | 0 | 1.33 | -15.29 | 7.88 | -4.02 | 2.44 | 5.17 | 0 | 0 | 2.31 | -26.67 | 4.75 | -13.16 | -0.07 | 0 | 2.24 | -21.4 | 0.12 | -6.33 |
| 2014 (1) | 10.83 | -6.31 | 0 | 0 | 0 | 0 | 0 | 0 | 27.25 | -2.43 | 1.14 | -34.48 | 3.48 | -13.86 | 12.77 | -11.71 | 3.53 | 6.97 | 0 | 0 | 0 | 0 | 1.57 | 1.29 | 8.21 | -0.61 | 2.32 | 7.91 | 0 | 0 | 3.15 | -29.53 | 5.47 | -17.5 | -0.3 | 0 | 2.85 | -36.67 | 0.13 | 391.48 |
| 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) | 12.12 | -24.16 | 5.03 | 0.1 | -83.33 | -93.75 | 0 | 0 | 0 | 0 | 0 | 0 | 5.17 | -11.62 | 11.42 | -0.54 | -260.0 | -8.0 | 3.23 | -0.92 | -14.32 | 14.82 | -3.33 | -33.27 | 4.1 | -7.87 | -38.81 | 0.24 | -35.14 | -27.27 | 2.82 | 0.71 | 0 | 28.35 | 72.24 | 354.33 | 9.78 | 0.0 | -0.71 | 2.29 | 0.0 | -13.91 | 0 | 0 | 0 | -3.24 | -13.68 | -8200.0 | -0.96 | -71.43 | -135.56 | 0.01 | -99.18 | -99.28 | -3.23 | -98.16 | -325.87 | 0.45 | 2.32 | 17.68 |
| 24Q2 (19) | 15.98 | 38.59 | 84.74 | 0.6 | -50.0 | -71.15 | 0 | 0 | 0 | 0 | 0 | 0 | 5.85 | 47.36 | 28.01 | -0.15 | 53.12 | -144.12 | 3.26 | 5.84 | -6.05 | 15.33 | -0.53 | -26.59 | 4.45 | -7.48 | -39.21 | 0.37 | -24.49 | -2.63 | 2.8 | 0 | 0 | 16.46 | 3.26 | 153.62 | 9.78 | -0.1 | 6.89 | 2.29 | -13.91 | -13.91 | 0 | 0 | 0 | -2.85 | -313.04 | -637.74 | -0.56 | -128.43 | -117.55 | 1.22 | 12.96 | 177.27 | -1.63 | -517.95 | -268.04 | 0.44 | 2.52 | 8.22 |
| 24Q1 (18) | 11.53 | -13.89 | 51.71 | 1.2 | -25.0 | -42.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.97 | -41.7 | 2.32 | -0.32 | 21.95 | 41.82 | 3.08 | -7.78 | 14.93 | 15.41 | -8.2 | -6.06 | 4.81 | -14.56 | -24.49 | 0.49 | 113.04 | -78.03 | 0 | 0 | 0 | 15.94 | 1.53 | 295.53 | 9.79 | -0.31 | 6.99 | 2.66 | 0.0 | 2.31 | 0 | 0 | 0 | -0.69 | -86.49 | -376.0 | 1.97 | -13.97 | -30.88 | 1.08 | 9.09 | 200.0 | 0.39 | -37.1 | -36.07 | 0.43 | 0.83 | 29.43 |
| 23Q4 (17) | 13.39 | 16.03 | 63.49 | 1.6 | 0.0 | -18.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.81 | 46.77 | 75.06 | -0.41 | 18.0 | -57.69 | 3.34 | -11.41 | 19.29 | 16.78 | -24.41 | -3.73 | 5.63 | -15.97 | -18.99 | 0.23 | -30.3 | -89.91 | 0 | 0 | 0 | 15.7 | 151.6 | 272.04 | 9.82 | -0.3 | 8.03 | 2.66 | 0.0 | 2.31 | 0 | 0 | 0 | -0.37 | -1025.0 | -129.6 | 2.29 | -15.19 | -40.52 | 0.99 | -28.78 | 120.0 | 0.62 | -56.64 | -63.53 | 0.43 | 11.26 | 28.22 |
| 23Q3 (16) | 11.54 | 33.41 | 18.24 | 1.6 | -23.08 | 6.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.64 | 1.53 | 8.41 | -0.5 | -247.06 | -2400.0 | 3.77 | 8.65 | 13.9 | 22.20 | 6.34 | 6.52 | 6.7 | -8.47 | -5.1 | 0.33 | -13.16 | -85.71 | 0 | 0 | 0 | 6.24 | -3.85 | 62.5 | 9.85 | 7.65 | 8.36 | 2.66 | 0.0 | 2.31 | 0 | 0 | 0 | 0.04 | -92.45 | -97.26 | 2.7 | -15.36 | -33.5 | 1.39 | 215.91 | 135.59 | 1.43 | 47.42 | -30.24 | 0.39 | -5.9 | 15.63 |
| 23Q2 (15) | 8.65 | 13.82 | -35.4 | 2.08 | 0.0 | 38.67 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.57 | 17.78 | 6.53 | 0.34 | 161.82 | -46.88 | 3.47 | 29.48 | 2.36 | 20.88 | 27.3 | -10.02 | 7.32 | 14.91 | 18.64 | 0.38 | -82.96 | -84.17 | 0 | 0 | 0 | 6.49 | 61.04 | 65.14 | 9.15 | 0.0 | 0.66 | 2.66 | 2.31 | 2.31 | 0 | 0 | 0 | 0.53 | 112.0 | -63.95 | 3.19 | 11.93 | -21.81 | 0.44 | 22.22 | -37.14 | 0.97 | 59.02 | -55.3 | 0.41 | 22.61 | 24.96 |
| 23Q1 (14) | 7.6 | -7.2 | -18.54 | 2.08 | 6.12 | 0 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 3.88 | -0.26 | 7.78 | -0.55 | -111.54 | -443.75 | 2.68 | -4.29 | 112.7 | 16.40 | -5.93 | 83.15 | 6.37 | -8.35 | 83.05 | 2.23 | -2.19 | -57.69 | 0 | 0 | 0 | 4.03 | -4.5 | 607.02 | 9.15 | 0.66 | 0.66 | 2.6 | 0.0 | 0.0 | 0 | 0 | 0 | 0.25 | -80.0 | -70.24 | 2.85 | -25.97 | -17.15 | 0.36 | -20.0 | -57.65 | 0.61 | -64.12 | -63.91 | 0.33 | -0.11 | 87.36 |
| 22Q4 (13) | 8.19 | -16.09 | -20.79 | 1.96 | 30.67 | 0 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 3.89 | -9.11 | 4.85 | -0.26 | -1200.0 | -285.71 | 2.8 | -15.41 | 131.4 | 17.43 | -16.36 | 114.11 | 6.95 | -1.56 | 132.44 | 2.28 | -1.3 | -55.9 | 0 | 0 | 0 | 4.22 | 9.9 | 681.48 | 9.09 | 0.0 | 0.44 | 2.6 | 0.0 | 10.17 | 0 | 0 | 0 | 1.25 | -14.38 | -48.13 | 3.85 | -5.17 | -19.29 | 0.45 | -23.73 | -79.17 | 1.7 | -17.07 | -62.8 | 0.33 | 0.34 | 108.11 |
| 22Q3 (12) | 9.76 | -27.11 | 11.29 | 1.5 | 0.0 | 0 | 0.05 | -28.57 | 0 | 0 | 0 | 0 | 4.28 | -0.23 | 42.19 | -0.02 | -103.12 | -102.11 | 3.31 | -2.36 | 252.13 | 20.84 | -10.17 | 225.96 | 7.06 | 14.42 | 173.64 | 2.31 | -3.75 | -9.41 | 0 | 0 | 0 | 3.84 | -2.29 | 573.68 | 9.09 | 0.0 | 28.94 | 2.6 | 0.0 | 10.17 | 0 | 0 | 0 | 1.46 | -0.68 | -35.4 | 4.06 | -0.49 | -12.31 | 0.59 | -15.71 | -72.17 | 2.05 | -5.53 | -53.2 | 0.33 | 1.68 | 63.59 |
| 22Q2 (11) | 13.39 | 43.52 | 153.12 | 1.5 | 0 | 0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 4.29 | 19.17 | 14.4 | 0.64 | 300.0 | -20.0 | 3.39 | 169.05 | 187.29 | 23.20 | 159.1 | 199.48 | 6.17 | 77.3 | 239.01 | 2.4 | -54.46 | 15.38 | 0 | 0 | 0 | 3.93 | 589.47 | 523.81 | 9.09 | 0.0 | 28.75 | 2.6 | 0.0 | -4.06 | 0 | 0 | 0 | 1.47 | 75.0 | 51.55 | 4.08 | 18.6 | 10.87 | 0.7 | -17.65 | -69.3 | 2.17 | 28.4 | -33.23 | 0.33 | 83.84 | 95.3 |
| 22Q1 (10) | 9.33 | -9.77 | 81.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.6 | -2.96 | -18.0 | 0.16 | 14.29 | -68.63 | 1.26 | 4.13 | -25.88 | 8.96 | 9.98 | -28.78 | 3.48 | 16.39 | 127.45 | 5.27 | 1.93 | 167.51 | 0 | 0 | 0 | 0.57 | 5.56 | -14.93 | 9.09 | 0.44 | 28.75 | 2.6 | 10.17 | -4.06 | 0 | 0 | 0 | 0.84 | -65.15 | 394.12 | 3.44 | -27.88 | 19.86 | 0.85 | -60.65 | -66.27 | 1.69 | -63.02 | -37.17 | 0.18 | 10.95 | 4.98 |
| 21Q4 (9) | 10.34 | 17.9 | 92.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.71 | 23.26 | 4.51 | 0.14 | -85.26 | -26.32 | 1.21 | 28.72 | 12.04 | 8.14 | 27.34 | -13.45 | 2.99 | 15.89 | 81.21 | 5.17 | 102.75 | 180.98 | 0 | 0 | 0 | 0.54 | -5.26 | -19.4 | 9.05 | 28.37 | 28.01 | 2.36 | 0.0 | -12.92 | 0 | 0 | 0 | 2.41 | 6.64 | 788.57 | 4.77 | 3.02 | 102.12 | 2.16 | 1.89 | -20.59 | 4.57 | 4.34 | 92.83 | 0.16 | -21.13 | -1.96 |
| 21Q3 (8) | 8.77 | 65.78 | 66.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.01 | -19.73 | -14.97 | 0.95 | 18.75 | 4650.0 | 0.94 | -20.34 | -29.85 | 6.39 | -17.47 | -48.7 | 2.58 | 41.76 | 74.32 | 2.55 | 22.6 | 44.07 | 0 | 0 | 0 | 0.57 | -9.52 | -22.97 | 7.05 | -0.14 | -0.28 | 2.36 | -12.92 | -12.92 | 0 | 0 | 0 | 2.26 | 132.99 | 510.91 | 4.63 | 25.82 | 114.35 | 2.12 | -7.02 | 17.13 | 4.38 | 34.77 | 247.62 | 0.20 | 21.4 | 23.58 |
| 21Q2 (7) | 5.29 | 3.12 | 13.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.75 | -14.58 | 83.82 | 0.8 | 56.86 | 375.86 | 1.18 | -30.59 | 37.21 | 7.75 | -38.38 | 0 | 1.82 | 18.95 | 13.75 | 2.08 | 5.58 | 24.55 | 0 | 0 | 0 | 0.63 | -5.97 | -25.0 | 7.06 | 0.0 | -0.28 | 2.71 | 0.0 | 0.0 | 0 | 0 | 0 | 0.97 | 470.59 | 264.41 | 3.68 | 28.22 | 73.58 | 2.28 | -9.52 | 19.37 | 3.25 | 20.82 | 146.21 | 0.17 | -1.18 | 5.39 |
| 21Q1 (6) | 5.13 | -4.65 | -6.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.39 | 23.66 | 86.81 | 0.51 | 168.42 | 245.71 | 1.7 | 57.41 | 70.0 | 12.57 | 33.66 | 0 | 1.53 | -7.27 | -12.57 | 1.97 | 7.07 | 18.67 | 0 | 0 | 0 | 0.67 | 0.0 | -10.67 | 7.06 | -0.14 | -6.86 | 2.71 | 0.0 | 0.0 | 0 | 0 | 0 | 0.17 | 148.57 | 156.67 | 2.87 | 21.61 | 19.09 | 2.52 | -7.35 | 31.25 | 2.69 | 13.5 | 66.05 | 0.17 | 3.62 | 4.73 |
| 20Q4 (5) | 5.38 | 1.89 | 1.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.55 | 0.28 | 25.89 | 0.19 | 850.0 | 182.61 | 1.08 | -19.4 | -3.57 | 9.41 | -24.53 | 0 | 1.65 | 11.49 | -0.6 | 1.84 | 3.95 | 7.6 | 0 | 0 | 0 | 0.67 | -9.46 | -19.28 | 7.07 | 0.0 | -5.73 | 2.71 | 0.0 | 0.0 | 0 | 0 | 0 | -0.35 | 36.36 | -800.0 | 2.36 | 9.26 | -14.49 | 2.72 | 50.28 | 19.3 | 2.37 | 88.1 | 1.72 | 0.16 | -0.59 | 8.08 |
| 20Q3 (4) | 5.28 | 13.3 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.54 | 73.53 | 0.0 | 0.02 | 106.9 | 0.0 | 1.34 | 55.81 | 0.0 | 12.47 | 0 | 0.0 | 1.48 | -7.5 | 0.0 | 1.77 | 5.99 | 0.0 | 0 | 0 | 0.0 | 0.74 | -11.9 | 0.0 | 7.07 | -0.14 | 0.0 | 2.71 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.55 | 6.78 | 0.0 | 2.16 | 1.89 | 0.0 | 1.81 | -5.24 | 0.0 | 1.26 | -4.55 | 0.0 | 0.17 | 3.53 | 0.0 |
