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) | 4.93 | -5.74 | 1.78 | 0 | 0 | 0 | 0 | 0 | 8.89 | -53.75 | -3.46 | 0 | 1.79 | -56.23 | 20.13 | -5.38 | 5.61 | 46.09 | 0 | 0 | 2.0 | 0.0 | 0.02 | 0.0 | 5.87 | 0.34 | 0.85 | 1.19 | 0 | 0 | -1.84 | 0 | -0.99 | 0 | 0.47 | 27.03 | -1.37 | 0 | 0.00 | 0 |
| 2022 (9) | 5.23 | 8.51 | 0 | 0 | 0 | 0 | 0 | 0 | 19.22 | 15.57 | 0.09 | 0 | 4.09 | 12.05 | 21.28 | -3.05 | 3.84 | -43.53 | 0 | 0 | 2.0 | 0 | 0.02 | 0 | 5.85 | 2.09 | 0.84 | 0.0 | 0 | 0 | 2.04 | -17.07 | 2.88 | -12.73 | 0.37 | 270.0 | 2.41 | -5.86 | 0.00 | 0 |
| 2021 (8) | 4.82 | -56.93 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | -36.43 | -0.26 | 0 | 3.65 | -7.83 | 21.95 | 44.99 | 6.8 | 89.94 | 0 | 0 | 0 | 0 | 0 | 0 | 5.73 | 1.6 | 0.84 | 31.25 | 0 | 0 | 2.46 | -40.87 | 3.3 | -31.25 | 0.1 | 0.0 | 2.56 | -39.91 | 0.00 | 0 |
| 2020 (7) | 11.19 | 130.72 | 0 | 0 | 0 | 0 | 0 | 0 | 26.16 | 6.78 | 2.03 | 26.88 | 3.96 | -7.91 | 15.14 | -13.75 | 3.58 | -21.32 | 0 | 0 | 0 | 0 | 0 | 0 | 5.64 | 16.05 | 0.64 | 33.33 | 0 | 0 | 4.16 | 32.91 | 4.8 | 32.96 | 0.1 | 900.0 | 4.26 | 35.67 | 0.00 | 0 |
| 2019 (6) | 4.85 | 21.55 | 0 | 0 | 0 | 0 | 0 | 0 | 24.5 | -32.99 | 1.6 | -40.3 | 4.3 | -35.44 | 17.55 | -3.65 | 4.55 | -15.74 | 0 | 0 | 0 | 0 | 0 | 0 | 4.86 | 14.89 | 0.48 | 128.57 | 0 | 0 | 3.13 | 1.95 | 3.61 | 10.06 | 0.01 | 0 | 3.14 | 2.28 | 0.00 | 0 |
| 2018 (5) | 3.99 | 122.91 | 0.65 | -13.33 | 0 | 0 | 0 | 0 | 36.56 | 85.96 | 2.68 | 226.83 | 6.66 | 42.92 | 18.22 | -23.15 | 5.4 | 63.64 | 0 | 0 | 0 | 0 | 0 | 0 | 4.23 | 5.22 | 0.21 | 61.54 | 0 | 0 | 3.07 | 274.39 | 3.28 | 245.26 | 0 | 0 | 3.07 | 233.7 | 0.00 | 0 |
| 2017 (4) | 1.79 | -34.67 | 0.75 | 0 | 0 | 0 | 0 | 0 | 19.66 | 36.34 | 0.82 | 1071.43 | 4.66 | 34.68 | 23.70 | -1.21 | 3.3 | 37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.02 | 0.0 | 0.13 | 8.33 | 0 | 0 | 0.82 | 46.43 | 0.95 | 39.71 | 0.1 | -54.55 | 0.92 | 17.95 | 0.00 | 0 |
| 2016 (3) | 2.74 | -13.84 | 0 | 0 | 0 | 0 | 0 | 0 | 14.42 | -5.19 | 0.07 | 0 | 3.46 | 140.28 | 23.99 | 153.44 | 2.4 | 80.45 | 0 | 0 | 0 | 0 | 0 | 0 | 4.02 | 0.0 | 0.12 | 0.0 | 0 | 0 | 0.56 | 5.66 | 0.68 | 4.62 | 0.22 | -26.67 | 0.78 | -6.02 | 0.00 | 0 |
| 2015 (2) | 3.18 | 19.1 | 0.3 | 0 | 0 | 0 | 0 | 0 | 15.21 | -36.94 | -0.12 | 0 | 1.44 | -28.71 | 9.47 | 13.05 | 1.33 | -42.42 | 0 | 0 | 0 | 0 | 0 | 0 | 4.02 | 7.2 | 0.12 | 71.43 | 0 | 0 | 0.53 | -43.62 | 0.65 | -40.91 | 0.3 | 400.0 | 0.83 | -17.0 | 0.00 | 0 |
| 2014 (1) | 2.67 | 0.75 | 0 | 0 | 0 | 0 | 0 | 0 | 24.12 | 2.81 | 0.47 | 683.33 | 2.02 | -30.34 | 8.37 | -32.25 | 2.31 | 7.44 | 0 | 0 | 0 | 0 | 0 | 0 | 3.75 | 0.0 | 0.07 | 0.0 | 0.09 | 0 | 0.94 | 56.67 | 1.1 | 66.67 | 0.06 | 0 | 1.0 | 96.08 | 0.05 | -19.22 |
| 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) | 9.66 | 11.29 | 102.94 | 0.7 | -85.86 | 0 | 0.07 | 75.0 | 0 | 0 | 0 | 0 | 14.49 | 4.77 | 419.35 | 3.03 | 10.58 | 918.92 | 7.81 | -6.35 | 233.76 | 23.75 | -39.68 | 21.71 | 9.14 | -27.63 | 150.41 | 0 | 0 | 0 | 1.93 | -1.53 | -3.5 | 0.01 | -50.0 | -66.67 | 5.87 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.41 | 219.57 | 704.11 | 4.41 | 219.57 | 3292.31 | 1.38 | 36.63 | 294.29 | 5.79 | 142.26 | 1623.68 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.68 | 65.65 | 37.34 | 4.95 | 92.61 | 0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 13.83 | 388.69 | 476.25 | 2.74 | 301.47 | 404.44 | 8.34 | 291.55 | 390.59 | 39.38 | 80.25 | 240.96 | 12.63 | 8.04 | 271.47 | 0 | 0 | 0 | 1.96 | -2.0 | -2.0 | 0.02 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.38 | 142.99 | 494.29 | 1.38 | 158.72 | 176.0 | 1.01 | 124.44 | 129.55 | 2.39 | 186.59 | 2555.56 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.24 | 6.29 | -18.63 | 2.57 | 44.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.83 | 63.58 | 44.39 | -1.36 | -21.43 | -27.1 | 2.13 | 18.99 | 42.95 | 21.85 | 8.38 | 140.89 | 11.69 | 108.38 | 229.3 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 0.85 | 0.0 | 1.19 | 0 | 0 | 0 | -3.21 | -74.46 | -430.93 | -2.35 | -137.37 | -229.83 | 0.45 | -4.26 | 0.0 | -2.76 | -101.46 | -294.37 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.93 | 3.57 | -5.74 | 1.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.73 | -37.99 | -64.26 | -1.12 | -202.7 | -1500.0 | 1.79 | -23.5 | -56.23 | 20.16 | 3.29 | -5.32 | 5.61 | 53.7 | 46.09 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 5.87 | 0.0 | 0.34 | 0.85 | 0.0 | 1.19 | 0 | 0 | 0 | -1.84 | -152.05 | -190.2 | -0.99 | -861.54 | -134.38 | 0.47 | 34.29 | 27.03 | -1.37 | -260.53 | -156.85 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.76 | -24.68 | -16.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.79 | 16.25 | -49.46 | -0.37 | 58.89 | -232.14 | 2.34 | 37.65 | -50.84 | 19.52 | 68.99 | -20.21 | 3.65 | 7.35 | -35.63 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.03 | 50.0 | 0 | 5.87 | 0.0 | 0.69 | 0.85 | 0.0 | 1.19 | 0 | 0 | 0 | -0.73 | -108.57 | -135.44 | 0.13 | -74.0 | -95.52 | 0.35 | -20.45 | -14.63 | -0.38 | -522.22 | -115.38 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.32 | -1.86 | -5.81 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.4 | 22.45 | -41.61 | -0.9 | 15.89 | -462.5 | 1.7 | 14.09 | -45.34 | 11.55 | 27.35 | -33.57 | 3.4 | -4.23 | -42.76 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 5.87 | 0.0 | 0.86 | 0.85 | 1.19 | 1.19 | 0 | 0 | 0 | -0.35 | -136.08 | -119.77 | 0.5 | -72.38 | -80.84 | 0.44 | -2.22 | 238.46 | 0.09 | -93.66 | -95.26 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.44 | 23.14 | 4.38 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.96 | -59.5 | -58.65 | -1.07 | -1428.57 | -2240.0 | 1.49 | -63.57 | -57.91 | 9.07 | -57.41 | -54.14 | 3.55 | -7.55 | -34.62 | 0 | 0 | 0 | 2.0 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 5.87 | 0.34 | 1.56 | 0.84 | 0.0 | 0.0 | 0 | 0 | 0 | 0.97 | -52.45 | -61.51 | 1.81 | -37.15 | -45.97 | 0.45 | 21.62 | 309.09 | 1.42 | -41.08 | -46.01 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.23 | -7.76 | 8.51 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.84 | -12.32 | -4.91 | -0.07 | -125.0 | 65.0 | 4.09 | -14.08 | 12.05 | 21.29 | -12.96 | -2.94 | 3.84 | -32.28 | -43.53 | 0 | 0 | 0 | 2.0 | 0.0 | 0 | 0.02 | 0 | 0 | 5.85 | 0.34 | 2.09 | 0.84 | 0.0 | 0.0 | 0 | 0 | 0 | 2.04 | -0.97 | -17.07 | 2.88 | -0.69 | -12.73 | 0.37 | -9.76 | 270.0 | 2.41 | -2.43 | -5.86 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.67 | -15.5 | -18.65 | 0.84 | 127.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.52 | 34.31 | 39.75 | 0.28 | 275.0 | 833.33 | 4.76 | 53.05 | 41.25 | 24.46 | 40.71 | 19.98 | 5.67 | -4.55 | -21.36 | 0 | 0 | 0 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 5.83 | 0.17 | 1.92 | 0.84 | 0.0 | 0.0 | 0 | 0 | 0 | 2.06 | 16.38 | -22.85 | 2.9 | 11.11 | -17.38 | 0.41 | 215.38 | 2150.0 | 2.47 | 30.0 | -6.79 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.71 | 8.75 | -29.52 | 0.37 | -42.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.11 | -13.29 | -0.24 | -0.16 | -420.0 | -1700.0 | 3.11 | -12.15 | -22.25 | 17.38 | -12.1 | -12.38 | 5.94 | 9.39 | 31.71 | 0 | 0 | 0 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 5.82 | 0.69 | 1.75 | 0.84 | 0.0 | 31.25 | 0 | 0 | 0 | 1.77 | -29.76 | -56.51 | 2.61 | -22.09 | -44.47 | 0.13 | 18.18 | 316.67 | 1.9 | -27.76 | -52.62 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.17 | 28.01 | -39.15 | 0.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.74 | -6.88 | 36.21 | 0.05 | 125.0 | 150.0 | 3.54 | -3.01 | 16.45 | 19.78 | -9.84 | 51.32 | 5.43 | -20.15 | 26.57 | 0 | 0 | 0 | 2.0 | 0 | 1150.0 | 0 | 0 | 0 | 5.78 | 0.87 | 1.23 | 0.84 | 0.0 | 31.25 | 0 | 0 | 0 | 2.52 | 2.44 | -37.93 | 3.35 | 1.52 | -28.72 | 0.11 | 10.0 | 83.33 | 2.63 | 2.73 | -36.17 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.82 | -30.85 | -56.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.09 | 28.86 | 2.21 | -0.2 | -766.67 | -183.33 | 3.65 | 8.31 | -7.83 | 21.94 | 7.59 | 44.85 | 6.8 | -5.69 | 89.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.73 | 0.17 | 1.6 | 0.84 | 0.0 | 31.25 | 0 | 0 | 0 | 2.46 | -7.87 | -40.87 | 3.3 | -5.98 | -31.25 | 0.1 | 600.0 | 0.0 | 2.56 | -3.4 | -39.91 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.97 | -26.79 | -35.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.95 | -4.13 | -47.89 | 0.03 | 200.0 | -95.59 | 3.37 | -15.75 | -39.71 | 20.39 | 2.75 | 0.95 | 7.21 | 59.87 | 163.14 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.72 | 0.0 | 1.42 | 0.84 | 31.25 | 31.25 | 0 | 0 | 0 | 2.67 | -34.4 | -32.06 | 3.51 | -25.32 | -23.19 | -0.02 | 66.67 | -120.0 | 2.65 | -33.92 | -34.24 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.52 | -6.11 | 35.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.12 | 18.39 | -42.94 | 0.01 | 110.0 | -98.41 | 4.0 | 31.58 | -30.56 | 19.84 | 51.81 | 0 | 4.51 | 5.13 | 38.34 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.72 | 0.18 | 14.63 | 0.64 | 0.0 | 0.0 | 0 | 0 | 0 | 4.07 | 0.25 | 25.62 | 4.7 | 0.0 | 21.13 | -0.06 | -200.0 | 25.0 | 4.01 | -2.67 | 26.9 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.14 | -9.38 | 94.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.48 | -30.12 | -45.37 | -0.1 | -141.67 | -120.83 | 3.04 | -23.23 | -34.62 | 13.07 | -13.69 | 0 | 4.29 | 19.83 | 24.71 | 0 | 0 | 0 | 0.16 | 0 | 0 | 0 | 0 | 0 | 5.71 | 1.24 | 15.35 | 0.64 | 0.0 | 33.33 | 0 | 0 | 0 | 4.06 | -2.4 | 12.15 | 4.7 | -2.08 | 14.91 | 0.06 | -40.0 | 128.57 | 4.12 | -3.29 | 20.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 11.19 | 3.52 | 130.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.98 | -34.3 | -23.5 | 0.24 | -64.71 | -67.12 | 3.96 | -29.16 | -7.91 | 15.14 | -25.01 | 0 | 3.58 | 30.66 | -21.32 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 5.64 | 0.0 | 16.05 | 0.64 | 0.0 | 33.33 | 0 | 0 | 0 | 4.16 | 5.85 | 32.91 | 4.8 | 5.03 | 32.96 | 0.1 | 0.0 | 900.0 | 4.26 | 5.71 | 35.67 | 0.00 | 0 | 0 |
| 20Q3 (4) | 10.81 | 53.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.58 | 4.99 | 0.0 | 0.68 | 7.94 | 0.0 | 5.59 | -2.95 | 0.0 | 20.20 | 0 | 0.0 | 2.74 | -15.95 | 0.0 | 0 | 0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.64 | 13.03 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.93 | 21.3 | 0.0 | 4.57 | 17.78 | 0.0 | 0.1 | 225.0 | 0.0 | 4.03 | 27.53 | 0.0 | 0.00 | 0 | 0.0 |
