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) | 3.36 | -14.07 | 0.35 | 2.94 | 0.89 | 5.95 | 0 | 0 | 28.6 | 68.33 | 3.29 | 928.12 | 4.39 | 57.91 | 15.35 | -6.19 | 1.28 | 34.74 | 0 | 0 | 4.74 | -11.57 | 0 | 0 | 5.02 | 0.0 | 0 | 0 | 2.52 | 0.0 | 3.57 | 1175.0 | 6.1 | 117.08 | -3.31 | 0 | 0.26 | 0 | 0.00 | 0 |
| 2022 (9) | 3.91 | 33.45 | 0.34 | 9.68 | 0.84 | -4.55 | 0 | 0 | 16.99 | 19.65 | 0.32 | 433.33 | 2.78 | 21.4 | 16.36 | 1.46 | 0.95 | 31.94 | 0 | 0 | 5.36 | -3.42 | 0 | 0 | 5.02 | 0.0 | 0 | 0 | 2.52 | 0.0 | 0.28 | 0 | 2.81 | 13.31 | -2.97 | 0 | -2.69 | 0 | 0.00 | 0 |
| 2021 (8) | 2.93 | -13.31 | 0.31 | -47.46 | 0.88 | 66.04 | 0 | 0 | 14.2 | 82.52 | 0.06 | 0 | 2.29 | 24.46 | 16.13 | -31.81 | 0.72 | -12.2 | 0 | 0 | 5.55 | -4.15 | 0 | 0 | 5.02 | 0.0 | 0 | 0 | 2.52 | 0.0 | -0.04 | 0 | 2.48 | 2.06 | -3.29 | 0 | -3.33 | 0 | 0.00 | 0 |
| 2020 (7) | 3.38 | 14.19 | 0.59 | -40.4 | 0.53 | -7.02 | 0 | 0 | 7.78 | -52.96 | -1.26 | 0 | 1.84 | -12.8 | 23.65 | 85.39 | 0.82 | -4.65 | 0 | 0 | 5.79 | 79.81 | 0 | 0 | 5.02 | 0.0 | 0 | 0 | 2.52 | 7.23 | -0.1 | 0 | 2.43 | -34.15 | -2.83 | 0 | -2.93 | 0 | 0.00 | 0 |
| 2019 (6) | 2.96 | -16.15 | 0.99 | -31.25 | 0.57 | -1.72 | 0 | 0 | 16.54 | 9.83 | 0.3 | 0 | 2.11 | -39.37 | 12.76 | -44.79 | 0.86 | 45.76 | 0 | 0 | 3.22 | 215.69 | 0 | 0 | 5.02 | 0.0 | 0 | 0 | 2.35 | -4.08 | 1.34 | 41.05 | 3.69 | 8.85 | -2.52 | 0 | -1.18 | 0 | 0.00 | 0 |
| 2018 (5) | 3.53 | 1.15 | 1.44 | 526.09 | 0.58 | -6.45 | 0 | 0 | 15.06 | -14.96 | -0.24 | 0 | 3.48 | -29.41 | 23.11 | -16.99 | 0.59 | -15.71 | 0 | 0 | 1.02 | 8.51 | 0 | 0 | 5.02 | -0.99 | 0 | 0 | 2.45 | -3.16 | 0.95 | -51.53 | 3.39 | -24.5 | -1.89 | 0 | -0.94 | 0 | 0.00 | 0 |
| 2017 (4) | 3.49 | -32.36 | 0.23 | 0 | 0.62 | 72.22 | 0 | 0 | 17.71 | -14.07 | 1.7 | -41.58 | 4.93 | 37.33 | 27.84 | 59.81 | 0.7 | -23.91 | 0 | 0 | 0.94 | 22.08 | 0 | 0 | 5.07 | 4.97 | 0 | 0 | 2.53 | 43.75 | 1.96 | -38.36 | 4.49 | -9.11 | -1.88 | 0 | 0.08 | -92.92 | 0.00 | 0 |
| 2016 (3) | 5.16 | 36.15 | 0 | 0 | 0.36 | -21.74 | 0 | 0 | 20.61 | 17.77 | 2.91 | 86.54 | 3.59 | -13.49 | 17.42 | -26.55 | 0.92 | -16.36 | 0 | 0 | 0.77 | 1000.0 | 0 | 0 | 4.83 | 0.0 | 0 | 0 | 1.76 | 319.05 | 3.18 | 13.17 | 4.94 | 52.94 | -2.05 | 0 | 1.13 | -18.12 | 0.00 | 0 |
| 2015 (2) | 3.79 | 49.8 | 0.33 | 0 | 0.46 | -26.98 | 0 | 0 | 17.5 | -16.43 | 1.56 | -20.0 | 4.15 | -19.26 | 23.71 | -3.39 | 1.1 | 37.5 | 0 | 0 | 0.07 | -80.0 | 0 | 0 | 4.83 | 0.0 | 0 | 0 | 0.42 | 7.69 | 2.81 | 3.69 | 3.23 | 3.86 | -1.43 | 0 | 1.38 | -45.88 | 0.00 | 0 |
| 2014 (1) | 2.53 | -2.69 | 0 | 0 | 0.63 | 28.57 | 0 | 0 | 20.94 | 12.4 | 1.95 | -15.22 | 5.14 | 5.98 | 24.55 | -5.71 | 0.8 | -32.2 | 0 | 0 | 0.35 | -78.66 | 0 | 0 | 4.83 | 15.0 | 0 | 0 | 0.39 | 143.75 | 2.71 | -4.58 | 3.11 | 3.67 | -0.16 | 0 | 2.55 | -2.3 | 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) | 3.85 | -12.7 | 39.49 | 0 | 0 | -100.0 | 0.74 | -10.84 | -17.78 | 0 | 0 | 0 | 7.3 | 37.22 | -6.53 | 0.55 | 400.0 | -37.5 | 3.78 | -32.14 | -27.31 | 13.41 | -30.91 | -35.82 | 1.2 | -1.64 | -14.29 | 0 | 0 | 0 | 4.6 | 2.22 | -8.37 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 3.47 | 0.0 | 37.7 | 2.38 | 30.05 | 12.26 | 5.85 | 10.38 | 26.08 | -2.03 | 26.71 | 35.35 | 0.35 | 137.23 | 134.31 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.41 | 15.75 | 86.86 | 0 | 0 | -100.0 | 0.83 | -9.78 | -5.68 | 0 | 0 | 0 | 5.32 | -11.63 | -11.77 | 0.11 | -67.65 | -71.79 | 5.57 | 45.43 | 28.05 | 19.41 | 49.03 | -0.11 | 1.22 | -3.94 | 9.91 | 0 | 0 | 0 | 4.5 | -1.96 | -11.94 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 3.47 | 37.7 | 37.7 | 1.83 | -53.32 | 47.58 | 5.3 | -17.7 | 40.96 | -2.77 | 6.42 | 17.56 | -0.94 | -197.92 | 55.66 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.81 | 13.39 | 58.75 | 0 | -100.0 | -100.0 | 0.92 | 3.37 | 9.52 | 0 | 0 | 0 | 6.02 | -36.96 | 15.55 | 0.34 | -76.55 | -39.29 | 3.83 | -12.76 | -29.07 | 13.02 | -15.16 | -53.99 | 1.27 | -0.78 | 41.11 | 0 | 0 | 0 | 4.59 | -3.16 | -11.05 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 3.92 | 9.8 | 361.18 | 6.44 | 5.57 | 91.1 | -2.96 | 10.57 | 4.21 | 0.96 | 269.23 | 142.86 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.36 | 21.74 | -14.07 | 0.35 | 0.0 | 2.94 | 0.89 | -1.11 | 5.95 | 0 | 0 | 0 | 9.55 | 22.28 | 63.53 | 1.45 | 64.77 | 163.64 | 4.39 | -15.58 | 57.91 | 15.35 | -26.53 | -6.14 | 1.28 | -8.57 | 34.74 | 0 | 0 | 0 | 4.74 | -5.58 | -11.57 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 3.57 | 68.4 | 1175.0 | 6.1 | 31.47 | 117.08 | -3.31 | -5.41 | -11.45 | 0.26 | 125.49 | 109.67 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.76 | 16.95 | -1.08 | 0.35 | 2.94 | 6.06 | 0.9 | 2.27 | 7.14 | 0 | 0 | 0 | 7.81 | 29.52 | 47.08 | 0.88 | 125.64 | 62.96 | 5.2 | 19.54 | 87.73 | 20.89 | 7.53 | 20.22 | 1.4 | 26.13 | 60.92 | 0 | 0 | 0 | 5.02 | -1.76 | -7.21 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 2.12 | 70.97 | 885.19 | 4.64 | 23.4 | 105.31 | -3.14 | 6.55 | -0.96 | -1.02 | 51.89 | 69.82 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.36 | -1.67 | 27.57 | 0.34 | 0.0 | 6.25 | 0.88 | 4.76 | 3.53 | 0 | 0 | 0 | 6.03 | 15.74 | 121.69 | 0.39 | -30.36 | 179.59 | 4.35 | -19.44 | 79.75 | 19.43 | -31.35 | 12.96 | 1.11 | 23.33 | 44.16 | 0 | 0 | 0 | 5.11 | -0.97 | -5.55 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 1.24 | 45.88 | 253.09 | 3.76 | 11.57 | 118.6 | -3.36 | -8.74 | -4.35 | -2.12 | 5.36 | 47.39 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.4 | -38.62 | 7.62 | 0.34 | 0.0 | 6.25 | 0.84 | 0.0 | -4.55 | 0 | 0 | 0 | 5.21 | -10.79 | 66.45 | 0.56 | 1.82 | 300.0 | 5.4 | 94.24 | 181.25 | 28.30 | 73.07 | 116.24 | 0.9 | -5.26 | 12.5 | 0 | 0 | 0 | 5.16 | -3.73 | -6.86 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.85 | 203.57 | 365.62 | 3.37 | 19.93 | 52.49 | -3.09 | -4.04 | 1.9 | -2.24 | 16.73 | 35.45 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.91 | 40.14 | 33.45 | 0.34 | 3.03 | 9.68 | 0.84 | 0.0 | -4.55 | 0 | 0 | 0 | 5.84 | 9.98 | 22.18 | 0.55 | 1.85 | 48.65 | 2.78 | 0.36 | 21.4 | 16.35 | -5.9 | 1.4 | 0.95 | 9.2 | 31.94 | 0 | 0 | 0 | 5.36 | -0.92 | -3.42 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.28 | 203.7 | 800.0 | 2.81 | 24.34 | 13.31 | -2.97 | 4.5 | 9.73 | -2.69 | 20.41 | 19.22 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.79 | 50.81 | 38.12 | 0.33 | 3.12 | 6.45 | 0.84 | -1.18 | -5.62 | 0 | 0 | 0 | 5.31 | 95.22 | 54.36 | 0.54 | 210.2 | 1000.0 | 2.77 | 14.46 | 18.88 | 17.38 | 1.03 | -12.52 | 0.87 | 12.99 | 4.82 | 0 | 0 | 0 | 5.41 | 0.0 | -6.24 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | -0.27 | 66.67 | 34.15 | 2.26 | 31.4 | 7.11 | -3.11 | 3.42 | 4.01 | -3.38 | 16.13 | 7.4 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.85 | -17.04 | -42.72 | 0.32 | 0.0 | 0 | 0.85 | -3.41 | 1.19 | 0 | 0 | 0 | 2.72 | -13.1 | -18.07 | -0.49 | -75.0 | -716.67 | 2.42 | 26.04 | 214.29 | 17.20 | 31.42 | 129.4 | 0.77 | -3.75 | 0.0 | 0 | 0 | 0 | 5.41 | -2.35 | -8.77 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | -0.81 | -153.12 | -131.43 | 1.72 | -22.17 | -20.74 | -3.22 | -2.22 | -1.9 | -4.03 | -16.14 | -14.81 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.23 | -23.89 | -18.01 | 0.32 | 3.23 | 0 | 0.88 | 0.0 | 12.82 | 0 | 0 | 0 | 3.13 | -34.52 | 17.67 | -0.28 | -175.68 | -47.37 | 1.92 | -16.16 | -12.33 | 13.09 | -18.84 | -49.14 | 0.8 | 11.11 | 3.9 | 0 | 0 | 0 | 5.54 | -0.18 | -6.42 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | -0.32 | -700.0 | -10.34 | 2.21 | -10.89 | -0.9 | -3.15 | 4.26 | -5.0 | -3.47 | -4.2 | -5.47 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.93 | 45.05 | -13.31 | 0.31 | 0.0 | -47.46 | 0.88 | -1.12 | 66.04 | 0 | 0 | 0 | 4.78 | 38.95 | 106.93 | 0.37 | 716.67 | 317.65 | 2.29 | -1.72 | 24.46 | 16.13 | -18.81 | -31.9 | 0.72 | -13.25 | -12.2 | 0 | 0 | 0 | 5.55 | -3.81 | -4.15 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | -0.04 | 90.24 | 60.0 | 2.48 | 17.54 | 2.06 | -3.29 | -1.54 | -16.25 | -3.33 | 8.77 | -13.65 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.02 | -37.46 | -24.63 | 0.31 | 0 | -73.28 | 0.89 | 5.95 | 81.63 | 0 | 0 | 0 | 3.44 | 3.61 | 73.74 | -0.06 | 0.0 | -300.0 | 2.33 | 202.6 | 9.39 | 19.86 | 164.93 | 2.68 | 0.83 | 7.79 | -15.31 | 0 | 0 | 0 | 5.77 | -2.7 | 2.67 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | -0.41 | -17.14 | -685.71 | 2.11 | -2.76 | -18.53 | -3.24 | -2.53 | -13.29 | -3.65 | -3.99 | -30.82 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.23 | 18.75 | -1.22 | 0 | 0 | -100.0 | 0.84 | 7.69 | 320.0 | 0 | 0 | 0 | 3.32 | 24.81 | 112.82 | -0.06 | 68.42 | 73.91 | 0.77 | -64.84 | -44.2 | 7.50 | -70.87 | 0 | 0.77 | 0.0 | -26.67 | 0 | 0 | 0 | 5.93 | 0.17 | 3.85 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | -0.35 | -20.69 | -294.44 | 2.17 | -2.69 | -19.63 | -3.16 | -5.33 | -7.85 | -3.51 | -6.69 | -27.64 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.72 | -19.53 | 0.0 | 0 | -100.0 | -100.0 | 0.78 | 47.17 | 290.0 | 0 | 0 | 0 | 2.66 | 15.15 | 38.54 | -0.19 | -11.76 | 75.0 | 2.19 | 19.02 | 31.93 | 25.73 | 8.67 | 0 | 0.77 | -6.1 | -8.33 | 0 | 0 | 0 | 5.92 | 2.25 | 38.64 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 7.23 | -0.29 | -190.0 | -150.0 | 2.23 | -8.23 | -23.89 | -3.0 | -6.01 | -4.17 | -3.29 | -12.29 | -43.04 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.38 | 26.12 | 14.19 | 0.59 | -49.14 | -40.4 | 0.53 | 8.16 | -7.02 | 0 | 0 | 0 | 2.31 | 16.67 | -58.38 | -0.17 | -666.67 | -128.81 | 1.84 | -13.62 | -12.8 | 23.68 | 22.41 | 0 | 0.82 | -16.33 | -4.65 | 0 | 0 | 0 | 5.79 | 3.02 | 79.81 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 0.0 | 7.23 | -0.1 | -242.86 | -107.46 | 2.43 | -6.18 | -34.15 | -2.83 | 1.05 | -12.3 | -2.93 | -5.02 | -148.31 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.68 | -18.04 | 0.0 | 1.16 | -22.67 | 0.0 | 0.49 | 145.0 | 0.0 | 0 | 0 | 0.0 | 1.98 | 26.92 | 0.0 | 0.03 | 113.04 | 0.0 | 2.13 | 54.35 | 0.0 | 19.35 | 0 | 0.0 | 0.98 | -6.67 | 0.0 | 0 | 0 | 0.0 | 5.62 | -1.58 | 0.0 | 0 | 0 | 0.0 | 5.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.52 | 0.0 | 0.0 | 0.07 | -61.11 | 0.0 | 2.59 | -4.07 | 0.0 | -2.86 | 2.39 | 0.0 | -2.79 | -1.45 | 0.0 | 0.00 | 0 | 0.0 |
