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) | 45.83 | -1.57 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.1 | -1.41 | -0.14 | 0 | 0.29 | 52.63 | 13.81 | 54.81 | 0 | 0 | 7.29 | -3.32 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0 | 0 | 5.06 | -12.31 | 27.74 | 2.1 | 32.8 | -0.43 | -6.3 | 0 | 21.44 | -3.03 | 0.00 | 2.25 |
| 2022 (9) | 46.56 | -1.98 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 2.13 | -50.69 | -2.01 | 0 | 0.19 | -72.86 | 8.92 | -44.95 | 0.04 | -76.47 | 7.54 | -0.53 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0 | 0 | 5.77 | 4.91 | 27.17 | -7.74 | 32.94 | -5.75 | -5.06 | 0 | 22.11 | -6.63 | 0.00 | -48.95 |
| 2021 (8) | 47.5 | -0.02 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 4.32 | 14.29 | 0.23 | 0 | 0.7 | 150.0 | 16.20 | 118.75 | 0.17 | -10.53 | 7.58 | -1.56 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0 | 0 | 5.5 | 43.6 | 29.45 | -4.66 | 34.95 | 0.66 | -5.77 | 0 | 23.68 | -6.73 | 0.00 | 0.08 |
| 2020 (7) | 47.51 | -2.24 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 3.78 | -81.84 | -5.01 | 0 | 0.28 | -92.16 | 7.41 | -56.82 | 0.19 | -71.64 | 7.7 | -0.26 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0 | 0 | 3.83 | 0.0 | 30.89 | -14.05 | 34.72 | -12.7 | -5.5 | 0 | 25.39 | -13.02 | 0.00 | 111.81 |
| 2019 (6) | 48.6 | -1.28 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 20.81 | -47.82 | -0.54 | 0 | 3.57 | -62.22 | 17.16 | -27.6 | 0.67 | -40.18 | 7.72 | -5.85 | 0 | 0 | 0 | 0 | 18.57 | 1.7 | 0 | 0 | 3.83 | 0.0 | 35.94 | -2.92 | 39.77 | -2.64 | -6.75 | 0 | 29.19 | -12.05 | 0.00 | 0 |
| 2018 (5) | 49.23 | 2.63 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 39.88 | -0.92 | 4.09 | 0.99 | 9.45 | 44.5 | 23.70 | 45.84 | 1.12 | -9.68 | 8.2 | 0 | 0 | 0 | 0 | 0 | 18.26 | 1.67 | 0 | 0 | 3.83 | 19.69 | 37.02 | 8.56 | 40.85 | 9.52 | -3.83 | 0 | 33.19 | 3.88 | 0.00 | 0 |
| 2017 (4) | 47.97 | 13.4 | 0.04 | 0 | 0 | 0 | 0 | 0 | 40.25 | -19.6 | 4.05 | -58.2 | 6.54 | -29.9 | 16.25 | -12.82 | 1.24 | 13.76 | 0 | 0 | 0 | 0 | 0 | 0 | 17.96 | 7.22 | 0 | 0 | 3.2 | 90.48 | 34.1 | 2.34 | 37.3 | 6.57 | -2.15 | 0 | 31.95 | 0.47 | 0.00 | -55.09 |
| 2016 (3) | 42.3 | -26.37 | 0 | 0 | 4.88 | -58.47 | 0 | 0 | 50.06 | -13.81 | 9.69 | -2.12 | 9.33 | -35.7 | 18.64 | -25.4 | 1.09 | -17.42 | 0 | 0 | 0 | 0 | 0 | 0 | 16.75 | 30.05 | 0 | 0 | 1.68 | 0.0 | 33.32 | 18.96 | 35.0 | 17.88 | -1.52 | 0 | 31.8 | -0.84 | 0.00 | 0 |
| 2015 (2) | 57.45 | 24.89 | 0 | 0 | 11.75 | 0 | 0 | 0 | 58.08 | 1.47 | 9.9 | -2.17 | 14.51 | 4.84 | 24.98 | 3.32 | 1.32 | 23.36 | 0 | 0 | 0 | 0 | 0 | 0 | 12.88 | 6.45 | 0 | 0 | 1.68 | 0.0 | 28.01 | 41.89 | 29.69 | 38.61 | 4.06 | -6.02 | 32.07 | 33.29 | 0.00 | 0 |
| 2014 (1) | 46.0 | 49.45 | 0 | 0 | 0 | 0 | 0 | 0 | 57.24 | 10.65 | 10.12 | 6.08 | 13.84 | 7.2 | 24.18 | -3.12 | 1.07 | -19.55 | 0 | 0 | 11.54 | 0 | 0 | 0 | 12.1 | 0.0 | 0 | 0 | 1.68 | 0.0 | 19.74 | 37.08 | 21.42 | 33.21 | 4.32 | 95.48 | 24.06 | 44.85 | 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) | 48.26 | -20.48 | 3.19 | 0.08 | 60.0 | 700.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | -17.07 | -57.5 | 0.09 | 50.0 | 0 | 0.14 | 16.67 | -57.58 | 8.19 | 48.05 | -62.54 | 0 | 0 | 0 | 7.5 | 1.21 | 0.94 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 6.3 | 0.0 | 24.51 | 26.51 | 0.34 | -4.33 | 32.81 | 0.28 | 0.12 | -3.49 | 26.06 | 32.23 | 23.02 | 6.08 | 2.04 | 0.00 | -2.06 | -2.65 |
| 24Q2 (19) | 60.69 | 29.71 | 33.59 | 0.05 | 25.0 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | 215.38 | 64.0 | 0.06 | 142.86 | 146.15 | 0.12 | 9.09 | 100.0 | 5.53 | 1.05 | 31.8 | 0 | 0 | 0 | 7.41 | 0.27 | 2.21 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 6.3 | 24.51 | 24.51 | 26.42 | -4.24 | -4.62 | 32.72 | 0.21 | -0.15 | -4.72 | 9.23 | 32.57 | 21.7 | -3.08 | 4.83 | 0.00 | -0.86 | -3.55 |
| 24Q1 (18) | 46.79 | 2.09 | 1.04 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -84.34 | -40.91 | -0.14 | -566.67 | -250.0 | 0.11 | -62.07 | -15.38 | 5.47 | -60.37 | -25.91 | 0 | 0 | -100.0 | 7.39 | 1.37 | -0.81 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.06 | 0.0 | -12.31 | 27.59 | -0.54 | 1.7 | 32.65 | -0.46 | -0.73 | -5.2 | 17.46 | 3.53 | 22.39 | 4.43 | 2.99 | 0.00 | -1.53 | 0.08 |
| 23Q4 (17) | 45.83 | -2.01 | -1.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.83 | 3.75 | 245.83 | 0.03 | 0 | -62.5 | 0.29 | -12.12 | 52.63 | 13.81 | -36.81 | 54.81 | 0 | 0 | -100.0 | 7.29 | -1.88 | -3.32 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.06 | 0.0 | -12.31 | 27.74 | 0.11 | 2.1 | 32.8 | 0.09 | -0.43 | -6.3 | -22.33 | -24.51 | 21.44 | -4.96 | -3.03 | 0.00 | 1.81 | 2.25 |
| 23Q3 (16) | 46.77 | 2.95 | -2.38 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.8 | 220.0 | 11.11 | 0 | 100.0 | 100.0 | 0.33 | 450.0 | -13.16 | 21.85 | 420.86 | 78.86 | 0 | 0 | -100.0 | 7.43 | 2.48 | -3.13 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.06 | 0.0 | -12.31 | 27.71 | 0.04 | 2.29 | 32.77 | 0.0 | -0.27 | -5.15 | 26.43 | -18.66 | 22.56 | 8.99 | -0.84 | 0.00 | -2.97 | 1.46 |
| 23Q2 (15) | 45.43 | -1.9 | -5.71 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.25 | 13.64 | -56.9 | -0.13 | -225.0 | 75.93 | 0.06 | -53.85 | -84.21 | 4.20 | -43.2 | -62.68 | 0 | -100.0 | -100.0 | 7.25 | -2.68 | -5.48 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.06 | -12.31 | -12.31 | 27.7 | 2.1 | -2.29 | 32.77 | -0.36 | -3.96 | -7.0 | -29.87 | -56.95 | 20.7 | -4.78 | -13.35 | 0.00 | 2.88 | -46.77 |
| 23Q1 (14) | 46.31 | -0.54 | -5.8 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -8.33 | -62.71 | -0.04 | -150.0 | 85.71 | 0.13 | -31.58 | -68.29 | 7.39 | -17.19 | -26.86 | 0.04 | 0.0 | -60.0 | 7.45 | -1.19 | -4.85 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.77 | 0.0 | 4.91 | 27.13 | -0.15 | -6.99 | 32.89 | -0.15 | -5.13 | -5.39 | -6.52 | -63.83 | 21.74 | -1.67 | -16.0 | 0.00 | 0.61 | -46.88 |
| 22Q4 (13) | 46.56 | -2.82 | -1.98 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | -66.67 | -80.33 | 0.08 | 106.35 | 214.29 | 0.19 | -50.0 | -72.86 | 8.92 | -27.0 | -44.95 | 0.04 | -42.86 | -76.47 | 7.54 | -1.69 | -0.53 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.77 | 0.0 | 4.91 | 27.17 | 0.3 | -7.74 | 32.94 | 0.24 | -5.75 | -5.06 | -16.59 | 12.31 | 22.11 | -2.81 | -6.63 | 0.00 | 1.02 | -48.95 |
| 22Q3 (12) | 47.91 | -0.56 | 1.59 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.72 | 24.14 | -27.27 | -1.26 | -133.33 | -1700.0 | 0.38 | 0.0 | -42.42 | 12.22 | 8.68 | -32.98 | 0.07 | -36.36 | -70.83 | 7.67 | 0.0 | 2.54 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.77 | 0.0 | 4.91 | 27.09 | -4.44 | -8.23 | 32.86 | -3.69 | -6.17 | -4.34 | 2.69 | 31.65 | 22.75 | -4.77 | -1.81 | 0.00 | -49.09 | -49.87 |
| 22Q2 (11) | 48.18 | -1.99 | 1.82 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.58 | -1.69 | -53.97 | -0.54 | -92.86 | -384.21 | 0.38 | -7.32 | -47.22 | 11.24 | 11.33 | -47.53 | 0.11 | 10.0 | -8.33 | 7.67 | -2.04 | 1.86 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.77 | 4.91 | 50.65 | 28.35 | -2.81 | -9.31 | 34.12 | -1.59 | -2.76 | -4.46 | -35.56 | 28.64 | 23.89 | -7.69 | -4.48 | 0.00 | 2.65 | -1.27 |
| 22Q1 (10) | 49.16 | 3.49 | 3.17 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.59 | -51.64 | -30.59 | -0.28 | -300.0 | -247.37 | 0.41 | -41.43 | -19.61 | 10.10 | -37.68 | -34.06 | 0.1 | -41.18 | -50.0 | 7.83 | 3.3 | 2.49 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.5 | 0.0 | 43.6 | 29.17 | -0.95 | -6.15 | 34.67 | -0.8 | -0.69 | -3.29 | 42.98 | 42.58 | 25.88 | 9.29 | 2.09 | 0.00 | -3.31 | -3.31 |
| 21Q4 (9) | 47.5 | 0.72 | -0.02 | 0.01 | -66.67 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.22 | 23.23 | 134.62 | -0.07 | 0.0 | 81.08 | 0.7 | 6.06 | 150.0 | 16.20 | -11.13 | 118.75 | 0.17 | -29.17 | -10.53 | 7.58 | 1.34 | -1.56 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.5 | 0.0 | 43.6 | 29.45 | -0.24 | -4.66 | 34.95 | -0.2 | 0.66 | -5.77 | 9.13 | -4.91 | 23.68 | 2.2 | -6.73 | 0.00 | -0.8 | 0.08 |
| 21Q3 (8) | 47.16 | -0.34 | 1.18 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.99 | -21.43 | 35.62 | -0.07 | -136.84 | 96.67 | 0.66 | -8.33 | 24.53 | 18.23 | -14.92 | 92.3 | 0.24 | 100.0 | 200.0 | 7.48 | -0.66 | -1.19 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 5.5 | 43.6 | 43.6 | 29.52 | -5.57 | -5.57 | 35.02 | -0.2 | -0.2 | -6.35 | -1.6 | 10.44 | 23.17 | -7.36 | -4.14 | 0.00 | 0.27 | -34.04 |
| 21Q2 (7) | 47.32 | -0.69 | 0.11 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.26 | 48.24 | 2.44 | 0.19 | 0.0 | 114.07 | 0.72 | 41.18 | -44.62 | 21.43 | 39.92 | 0 | 0.12 | -40.0 | -52.0 | 7.53 | -1.44 | 1.07 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 3.83 | 0.0 | 0.0 | 31.26 | 0.58 | -6.29 | 35.09 | 0.52 | -5.65 | -6.25 | -9.08 | 26.21 | 25.01 | -1.34 | 0.48 | 0.00 | 0.53 | -0.19 |
| 21Q1 (6) | 47.65 | 0.29 | -0.5 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.85 | 63.46 | -34.62 | 0.19 | 151.35 | 115.97 | 0.51 | 82.14 | -75.48 | 15.32 | 106.76 | 0 | 0.2 | 5.26 | -42.86 | 7.64 | -0.78 | 0.26 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 3.83 | 0.0 | 0.0 | 31.08 | 0.62 | -10.56 | 34.91 | 0.55 | -9.51 | -5.73 | -4.18 | 22.36 | 25.35 | -0.16 | -7.38 | 0.00 | 0.08 | 3.16 |
| 20Q4 (5) | 47.51 | 1.93 | -2.24 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.52 | -28.77 | -77.68 | -0.37 | 82.38 | 72.18 | 0.28 | -47.17 | -92.16 | 7.41 | -21.87 | 0 | 0.19 | 137.5 | -71.64 | 7.7 | 1.72 | -0.26 | 0 | 0 | 0 | 0 | 0 | 0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0 | 3.83 | 0.0 | 0.0 | 30.89 | -1.18 | -14.05 | 34.72 | -1.05 | -12.7 | -5.5 | 22.43 | 18.52 | 25.39 | 5.05 | -13.02 | 0.00 | -34.61 | 111.81 |
| 20Q3 (4) | 46.61 | -1.4 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.73 | -40.65 | 0.0 | -2.1 | -55.56 | 0.0 | 0.53 | -59.23 | 0.0 | 9.48 | 0 | 0.0 | 0.08 | -68.0 | 0.0 | 7.57 | 1.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 18.57 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.83 | 0.0 | 0.0 | 31.26 | -6.29 | 0.0 | 35.09 | -5.65 | 0.0 | -7.09 | 16.29 | 0.0 | 24.17 | -2.89 | 0.0 | 0.00 | 51.72 | 0.0 |
