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) | 11.32 | 145.02 | 0.18 | 0 | 0.24 | 100.0 | 0 | 0 | 7.23 | -19.13 | -1.4 | 0 | 1.98 | -30.28 | 27.39 | -13.79 | 0.92 | -37.41 | 0.11 | -35.29 | 9.75 | 35.61 | 0 | 0 | 14.0 | 0.0 | 0.22 | 450.0 | 0 | 0 | 0.14 | -92.47 | 0.36 | -81.05 | 1.91 | 274.51 | 2.05 | -13.5 | 0.00 | 0 |
| 2022 (9) | 4.62 | 59.86 | 0 | 0 | 0.12 | 0.0 | 0 | 0 | 8.94 | -2.3 | 1.72 | 421.21 | 2.84 | 12.25 | 31.77 | 14.89 | 1.47 | -22.22 | 0.17 | -26.09 | 7.19 | -1.64 | 0 | 0 | 14.0 | 0.0 | 0.04 | 0 | 0 | 0 | 1.86 | 353.66 | 1.9 | 363.41 | 0.51 | 5000.0 | 2.37 | 464.29 | 0.00 | 0 |
| 2021 (8) | 2.89 | -15.74 | 0 | 0 | 0.12 | -40.0 | 0 | 0 | 9.15 | 12.82 | 0.33 | 0 | 2.53 | 2.02 | 27.65 | -9.58 | 1.89 | 30.34 | 0.23 | -11.54 | 7.31 | 0.14 | 0.01 | 0.0 | 14.0 | -11.0 | 0 | 0 | 0 | 0 | 0.41 | 0 | 0.41 | 0 | 0.01 | 0 | 0.42 | 0 | 0.00 | 0 |
| 2020 (7) | 3.43 | -16.75 | 0 | 0 | 0.2 | 0.0 | 0 | 0 | 8.11 | -18.0 | -0.74 | 0 | 2.48 | 11.71 | 30.58 | 36.23 | 1.45 | 13.28 | 0.26 | -55.93 | 7.3 | -1.35 | 0.01 | -87.5 | 15.73 | 0.0 | 0 | 0 | 0 | 0 | -1.73 | 0 | -1.73 | 0 | -0.16 | 0 | -1.89 | 0 | 0.00 | 0 |
| 2019 (6) | 4.12 | -62.24 | 0 | 0 | 0.2 | -97.23 | 0 | 0 | 9.89 | -31.37 | -1.42 | 0 | 2.22 | -44.22 | 22.45 | -18.73 | 1.28 | -38.16 | 0.59 | 0.0 | 7.4 | 0 | 0.08 | -57.89 | 15.73 | 0.0 | 0 | 0 | 0 | 0 | -0.96 | 0 | -0.96 | 0 | -0.63 | 0 | -1.59 | 0 | 0.00 | 0 |
| 2018 (5) | 10.91 | 246.35 | 5.12 | -15.51 | 7.21 | 224.77 | 0 | 0 | 14.41 | 5.88 | -1.9 | 0 | 3.98 | 1.02 | 27.62 | -4.59 | 2.07 | 23.95 | 0.59 | -67.58 | 0 | 0 | 0.19 | 72.73 | 15.73 | 0.0 | 0 | 0 | 0 | 0 | 0.51 | 0 | 0.51 | 0 | 0.08 | -98.5 | 0.59 | 0 | 0.00 | 0 |
| 2017 (4) | 3.15 | -23.54 | 6.06 | -3.19 | 2.22 | 0.0 | 0 | 0 | 13.61 | -4.96 | 0.07 | -92.86 | 3.94 | 1.55 | 28.95 | 6.84 | 1.67 | 11.33 | 1.82 | 3.41 | 5.21 | -4.23 | 0.11 | 22.22 | 15.73 | 0.0 | 0 | 0 | 0 | 0 | -5.62 | 0 | -5.62 | 0 | 5.35 | 122.92 | -0.27 | 0 | 0.00 | 0 |
| 2016 (3) | 4.12 | -43.17 | 6.26 | 31.24 | 2.22 | -4.72 | 0 | 0 | 14.32 | -21.01 | 0.98 | 0 | 3.88 | -32.64 | 27.09 | -14.72 | 1.5 | -40.48 | 1.76 | -13.3 | 5.44 | -2.86 | 0.09 | -18.18 | 15.73 | 0.0 | 0 | 0 | 0 | 0 | -5.65 | 0 | -5.65 | 0 | 2.4 | 445.45 | -3.25 | 0 | 0.00 | 0 |
| 2015 (2) | 7.25 | 94.89 | 4.77 | -9.32 | 2.33 | 247.76 | 0 | 0 | 18.13 | -16.76 | -1.85 | 0 | 5.76 | -12.2 | 31.77 | 5.48 | 2.52 | -9.03 | 2.03 | 3.05 | 5.6 | -5.56 | 0.11 | -8.33 | 15.73 | 0.0 | 0 | 0 | 0 | 0 | -6.63 | 0 | -6.63 | 0 | 0.44 | -34.33 | -6.19 | 0 | 0.00 | 0 |
| 2014 (1) | 3.72 | -12.47 | 5.26 | -51.39 | 0.67 | 13.56 | 0 | 0 | 21.78 | -53.13 | 0.11 | 0 | 6.56 | -50.04 | 30.12 | 6.6 | 2.77 | -37.47 | 1.97 | -18.6 | 5.93 | 244.77 | 0.12 | 0.0 | 15.73 | 0.0 | 0 | 0 | 0 | 0 | -4.44 | 0 | -4.44 | 0 | 0.67 | 272.22 | -3.77 | 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) | 10.21 | -8.02 | 37.6 | 0 | 0 | 0 | 0.24 | 0.0 | 100.0 | 0 | 0 | 0 | 1.7 | 21.43 | -1.16 | -0.6 | -650.0 | -500.0 | 2.17 | 6.37 | -25.17 | 36.35 | 6.73 | 0.77 | 0.98 | 22.5 | -2.97 | 0.16 | -5.88 | 77.78 | 9.57 | -0.62 | 34.79 | 0 | -100.0 | 0 | 14.0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | -0.2 | -150.0 | -116.13 | 0.02 | -96.77 | -98.63 | 3.18 | -31.61 | 20.91 | 2.98 | -40.99 | -23.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 11.1 | -11.06 | 125.61 | 0 | -100.0 | 0 | 0.24 | 0.0 | 100.0 | 0 | 0 | 0 | 1.4 | 0.0 | -27.84 | -0.08 | 66.67 | -100.0 | 2.04 | -2.39 | -28.17 | 34.06 | 6.41 | 6.01 | 0.8 | 5.26 | -22.33 | 0.17 | 70.0 | 88.89 | 9.63 | -0.62 | 35.06 | 0.01 | 0.0 | 0 | 14.0 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0.4 | -16.67 | -70.37 | 0.62 | -11.43 | -60.26 | 4.65 | 3.56 | 10.19 | 5.05 | 1.61 | -9.34 | 0.00 | 0 | 0 |
| 24Q1 (18) | 12.48 | 10.25 | 148.61 | 0.26 | 44.44 | 0 | 0.24 | 0.0 | 100.0 | 0 | 0 | 0 | 1.4 | -4.76 | -33.33 | -0.24 | 77.98 | -41.18 | 2.09 | 5.56 | -20.53 | 32.01 | 16.87 | 8.19 | 0.76 | -17.39 | -36.13 | 0.1 | -9.09 | -33.33 | 9.69 | -0.62 | 35.34 | 0.01 | 0 | 0 | 14.0 | 0.0 | 0.0 | 0.22 | 0.0 | 450.0 | 0 | 0 | 0 | 0.48 | 242.86 | -71.76 | 0.7 | 94.44 | -59.77 | 4.49 | 135.08 | 1626.92 | 4.97 | 142.44 | 153.57 | 0.00 | 0 | 0 |
| 23Q4 (17) | 11.32 | 52.56 | 145.02 | 0.18 | 0 | 0 | 0.24 | 100.0 | 100.0 | 0 | 0 | 0 | 1.47 | -14.53 | -35.53 | -1.09 | -990.0 | -318.0 | 1.98 | -31.72 | -30.28 | 27.39 | -24.07 | -13.7 | 0.92 | -8.91 | -37.41 | 0.11 | 22.22 | -35.29 | 9.75 | 37.32 | 35.61 | 0 | 0 | 0 | 14.0 | 0.0 | 0.0 | 0.22 | 0.0 | 450.0 | 0 | 0 | 0 | 0.14 | -88.71 | -92.47 | 0.36 | -75.34 | -81.05 | 1.91 | -27.38 | 274.51 | 2.05 | -47.03 | -13.5 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.42 | 50.81 | -0.27 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 1.72 | -11.34 | -31.75 | -0.1 | -150.0 | -112.05 | 2.9 | 2.11 | -13.43 | 36.07 | 12.27 | -6.54 | 1.01 | -1.94 | -37.27 | 0.09 | 0.0 | -52.63 | 7.1 | -0.42 | -1.66 | 0 | 0 | 0 | 14.0 | 0.0 | 0.0 | 0.22 | 0.0 | 450.0 | 0 | 0 | 0 | 1.24 | -8.15 | -5.34 | 1.46 | -6.41 | 8.15 | 2.63 | -37.68 | 806.9 | 3.87 | -30.52 | 141.88 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.92 | -1.99 | -42.52 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 1.94 | -7.62 | -2.51 | -0.04 | 76.47 | -120.0 | 2.84 | 7.98 | -2.74 | 32.13 | 8.6 | -5.71 | 1.03 | -13.45 | -37.95 | 0.09 | -40.0 | -55.0 | 7.13 | -0.42 | -1.66 | 0 | 0 | 0 | 14.0 | 0.0 | 0.0 | 0.22 | 450.0 | 450.0 | 0 | 0 | 0 | 1.35 | -20.59 | 181.25 | 1.56 | -10.34 | 200.0 | 4.22 | 1523.08 | 1105.71 | 5.57 | 184.18 | 571.08 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.02 | 8.66 | 37.16 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 2.1 | -7.89 | -2.78 | -0.17 | -134.0 | -189.47 | 2.63 | -7.39 | 6.05 | 29.58 | -6.77 | 7.12 | 1.19 | -19.05 | -33.89 | 0.15 | -11.76 | -31.82 | 7.16 | -0.42 | -1.65 | 0 | 0 | -100.0 | 14.0 | 0.0 | 0.0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 1.7 | -8.6 | 183.33 | 1.74 | -8.42 | 190.0 | 0.26 | -49.02 | -58.73 | 1.96 | -17.3 | 59.35 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.62 | -37.9 | 59.86 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 2.28 | -9.52 | 13.43 | 0.5 | -39.76 | 1566.67 | 2.84 | -15.22 | 12.25 | 31.73 | -17.78 | 14.76 | 1.47 | -8.7 | -22.22 | 0.17 | -10.53 | -26.09 | 7.19 | -0.42 | -1.64 | 0 | 0 | -100.0 | 14.0 | 0.0 | 0.0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 1.86 | 41.98 | 353.66 | 1.9 | 40.74 | 363.41 | 0.51 | 75.86 | 5000.0 | 2.37 | 48.12 | 464.29 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.44 | -13.08 | 239.73 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 26.63 | 4.56 | 0.83 | 315.0 | 388.24 | 3.35 | 14.73 | 23.62 | 38.59 | 13.27 | 35.72 | 1.61 | -3.01 | -10.56 | 0.19 | -5.0 | -24.0 | 7.22 | -0.41 | -1.63 | 0 | 0 | -100.0 | 14.0 | 0.0 | -11.0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 1.31 | 172.92 | 192.25 | 1.35 | 159.62 | 195.07 | 0.29 | -17.14 | 363.64 | 1.6 | 92.77 | 204.58 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.56 | 133.88 | 161.77 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 1.99 | -7.87 | -17.08 | 0.2 | 5.26 | 566.67 | 2.92 | 17.74 | 16.33 | 34.07 | 23.37 | 24.75 | 1.66 | -7.78 | 7.1 | 0.2 | -9.09 | -13.04 | 7.25 | -0.41 | -1.63 | 0 | -100.0 | -100.0 | 14.0 | 0.0 | -11.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.48 | -20.0 | 130.19 | 0.52 | -13.33 | 132.7 | 0.35 | -44.44 | 177.78 | 0.83 | -32.52 | 140.69 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.66 | 26.64 | 1.95 | 0 | 0 | 0 | 0.12 | 0.0 | -70.0 | 0 | 0 | 0 | 2.16 | 7.46 | -7.3 | 0.19 | 533.33 | 72.73 | 2.48 | -1.98 | 9.73 | 27.62 | -0.12 | 6.56 | 1.8 | -4.76 | 31.39 | 0.22 | -4.35 | -8.33 | 7.28 | -0.41 | 2.54 | 0.01 | 0.0 | 0.0 | 14.0 | 0.0 | -11.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | 46.34 | 137.04 | 0.6 | 46.34 | 137.04 | 0.63 | 6200.0 | 362.5 | 1.23 | 192.86 | 166.13 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.89 | 31.96 | -15.74 | 0 | 0 | 0 | 0.12 | 0.0 | -40.0 | 0 | 0 | 0 | 2.01 | -16.6 | -15.9 | 0.03 | -82.35 | -85.0 | 2.53 | -6.64 | 2.02 | 27.65 | -2.76 | -9.58 | 1.89 | 5.0 | 30.34 | 0.23 | -8.0 | -11.54 | 7.31 | -0.41 | 0.14 | 0.01 | 0.0 | 0.0 | 14.0 | -11.0 | -11.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 128.87 | 123.7 | 0.41 | 128.87 | 123.7 | 0.01 | 109.09 | 106.25 | 0.42 | 127.45 | 122.22 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.19 | -33.03 | 0.46 | 0 | 0 | 0 | 0.12 | 0.0 | -40.0 | 0 | 0 | 0 | 2.41 | 0.42 | 16.43 | 0.17 | 466.67 | 151.52 | 2.71 | 7.97 | 23.74 | 28.44 | 4.12 | 0.89 | 1.8 | 16.13 | 50.0 | 0.25 | 8.7 | -7.41 | 7.34 | -0.41 | -0.81 | 0.01 | 0.0 | 0.0 | 15.73 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.42 | 10.69 | 25.65 | -1.42 | 10.69 | 25.65 | -0.11 | 75.56 | 88.17 | -1.53 | 25.0 | 46.13 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.27 | -8.91 | -6.57 | 0 | 0 | 0 | 0.12 | -70.0 | -40.0 | 0 | 0 | 0 | 2.4 | 3.0 | 24.35 | 0.03 | -72.73 | -40.0 | 2.51 | 11.06 | 24.26 | 27.31 | 5.38 | 0 | 1.55 | 13.14 | 27.05 | 0.23 | -4.17 | -17.86 | 7.37 | 3.8 | -0.41 | 0.01 | 0.0 | -87.5 | 15.73 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.59 | 1.85 | -0.63 | -1.59 | 1.85 | -0.63 | -0.45 | -87.5 | 54.08 | -2.04 | -9.68 | 20.31 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.59 | 4.66 | 14.33 | 0 | 0 | 0 | 0.4 | 100.0 | 100.0 | 0 | 0 | 0 | 2.33 | -2.51 | 35.47 | 0.11 | -45.0 | 116.42 | 2.26 | -8.87 | 25.56 | 25.92 | -15.25 | 0 | 1.37 | -5.52 | 6.2 | 0.24 | -7.69 | -57.89 | 7.1 | -2.74 | -4.05 | 0.01 | 0.0 | -87.5 | 15.73 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.62 | 6.36 | 0.61 | -1.62 | 6.36 | 0.61 | -0.24 | -50.0 | 71.76 | -1.86 | 1.59 | 25.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.43 | 57.34 | -16.75 | 0 | 0 | 0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 2.39 | 15.46 | 16.59 | 0.2 | 160.61 | 126.32 | 2.48 | 13.24 | 11.71 | 30.58 | 8.49 | 0 | 1.45 | 20.83 | 13.28 | 0.26 | -3.7 | -55.93 | 7.3 | -1.35 | -1.35 | 0.01 | 0.0 | -87.5 | 15.73 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.73 | 9.42 | -80.21 | -1.73 | 9.42 | -80.21 | -0.16 | 82.8 | 74.6 | -1.89 | 33.45 | -18.87 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.18 | -37.71 | 0.0 | 0 | 0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.07 | 7.25 | 0.0 | -0.33 | -760.0 | 0.0 | 2.19 | 8.42 | 0.0 | 28.19 | 0 | 0.0 | 1.2 | -1.64 | 0.0 | 0.27 | -3.57 | 0.0 | 7.4 | 0.0 | 0.0 | 0.01 | -87.5 | 0.0 | 15.73 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.91 | -20.89 | 0.0 | -1.91 | -20.89 | 0.0 | -0.93 | 5.1 | 0.0 | -2.84 | -10.94 | 0.0 | 0.00 | 0 | 0.0 |
