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) | 11.91 | 15.97 | 3.3 | -71.55 | 0.25 | -44.44 | 0 | 0 | 79.21 | -7.24 | 6.17 | -2.99 | 17.69 | -12.77 | 22.33 | -5.97 | 9.2 | -20.89 | 0 | 0 | 6.85 | 55.33 | 1.33 | -5.0 | 6.61 | 9.98 | 0 | 0 | 2.3 | 0.0 | 10.98 | 40.41 | 13.27 | 31.13 | -1.56 | 0 | 9.42 | 48.82 | 0.00 | 0 |
| 2022 (9) | 10.27 | 98.26 | 11.6 | -4.61 | 0.45 | 50.0 | 0 | 0 | 85.39 | 58.13 | 6.36 | 748.0 | 20.28 | 35.83 | 23.75 | -14.1 | 11.63 | 10.97 | 0 | 0 | 4.41 | 0 | 1.4 | 0.0 | 6.01 | 0.17 | 0 | 0 | 2.3 | 40.24 | 7.82 | 187.5 | 10.12 | 132.64 | -1.49 | 0 | 6.33 | 1407.14 | 0.00 | 0 |
| 2021 (8) | 5.18 | -9.44 | 12.16 | 68.19 | 0.3 | -69.07 | 0 | 0 | 54.0 | 44.31 | 0.75 | 0 | 14.93 | 113.29 | 27.65 | 47.8 | 10.48 | 49.93 | 0 | 0 | 0 | 0 | 1.4 | 84.21 | 6.0 | 0.0 | 0 | 0 | 1.64 | 7.89 | 2.72 | 30.77 | 4.35 | 20.83 | -2.3 | 0 | 0.42 | -4.55 | 0.00 | 0 |
| 2020 (7) | 5.72 | 18.92 | 7.23 | -7.78 | 0.97 | -50.26 | 0 | 0 | 37.42 | -42.06 | -1.53 | 0 | 7.0 | -43.37 | 18.71 | -2.26 | 6.99 | -16.88 | 0 | 0 | 0.31 | -43.64 | 0.76 | -15.56 | 6.0 | 0.0 | 0 | 0 | 1.52 | 28.81 | 2.08 | -49.76 | 3.6 | -32.33 | -1.64 | 0 | 0.44 | -83.21 | 0.00 | 0 |
| 2019 (6) | 4.81 | 25.59 | 7.84 | -17.99 | 1.95 | -2.5 | 0 | 0 | 64.58 | 7.1 | 2.12 | 132.97 | 12.36 | 17.16 | 19.14 | 9.39 | 8.41 | -5.51 | 0 | 0 | 0.55 | -84.24 | 0.9 | -11.76 | 6.0 | 20.0 | 0 | 0 | 1.18 | 22.92 | 4.14 | 38.93 | 5.32 | 35.03 | -1.52 | 0 | 2.62 | 45.56 | 0.00 | 0 |
| 2018 (5) | 3.83 | -33.04 | 9.56 | -9.47 | 2.0 | 669.23 | 0 | 0 | 60.3 | 25.76 | 0.91 | 0 | 10.55 | 18.67 | 17.50 | -5.63 | 8.9 | 20.76 | 0 | 0 | 3.49 | -19.03 | 1.02 | 5.15 | 5.0 | 0.0 | 0 | 0 | 0.96 | 0 | 2.98 | -1.65 | 3.94 | 30.03 | -1.18 | 0 | 1.8 | -13.04 | 0.00 | 0 |
| 2017 (4) | 5.72 | -16.13 | 10.56 | 14.91 | 0.26 | 0 | 0 | 0 | 47.95 | -2.22 | -0.39 | 0 | 8.89 | 49.41 | 18.54 | 52.81 | 7.37 | 29.98 | 0 | 0 | 4.31 | 0 | 0.97 | 76.36 | 5.0 | 0.0 | 0 | 0 | 0 | 0 | 3.03 | -32.96 | 3.03 | -32.96 | -0.96 | 0 | 2.07 | -45.09 | 0.00 | 0 |
| 2016 (3) | 6.82 | 30.15 | 9.19 | 19.2 | 0 | 0 | 0 | 0 | 49.04 | -5.89 | 1.13 | -52.92 | 5.95 | -0.67 | 12.13 | 5.55 | 5.67 | -11.41 | 0 | 0 | 0 | 0 | 0.55 | -21.43 | 5.0 | 13.9 | 0 | 0 | 0 | 0 | 4.52 | -4.03 | 4.52 | -4.03 | -0.75 | 0 | 3.77 | -26.37 | 0.00 | 0 |
| 2015 (2) | 5.24 | -8.39 | 7.71 | -15.65 | 0 | 0 | 0 | 0 | 52.11 | 7.64 | 2.4 | 38.73 | 5.99 | 15.64 | 11.49 | 7.43 | 6.4 | 5.79 | 0 | 0 | 0 | 0 | 0.7 | -7.89 | 4.39 | 0.0 | 0 | 0 | 0 | 0 | 4.71 | 71.27 | 4.71 | 71.27 | 0.41 | -29.31 | 5.12 | 53.75 | 0.00 | 0 |
| 2014 (1) | 5.72 | 266.67 | 9.14 | 14.54 | 0 | 0 | 0 | 0 | 48.41 | 16.17 | 1.73 | 861.11 | 5.18 | -14.8 | 10.70 | -26.66 | 6.05 | 0.0 | 0 | 0 | 0 | 0 | 0.76 | -9.52 | 4.39 | 127.46 | 0 | 0 | 0 | 0 | 2.75 | 135.04 | 2.75 | 135.04 | 0.58 | 152.17 | 3.33 | 137.86 | 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) | 11.72 | 7.03 | 24.95 | 4.8 | 211.69 | -39.62 | 1.62 | 0 | 237.5 | 0 | 0 | 0 | 22.67 | 1.43 | 7.59 | 1.4 | -43.55 | -38.05 | 20.01 | -0.84 | 8.63 | 24.38 | -2.78 | 8.01 | 11.1 | 15.38 | 14.67 | 0 | 0 | 0 | 3.52 | -31.52 | -3.03 | 1.31 | -2.24 | -5.76 | 6.71 | 0.15 | 9.82 | 0 | 0 | 0 | 2.3 | 0.0 | 0.0 | 13.11 | 11.96 | 35.02 | 15.41 | 10.07 | 28.31 | -0.3 | 50.82 | 57.14 | 12.81 | 15.41 | 42.18 | 0.00 | 0 | 0 |
| 24Q2 (19) | 10.95 | -13.3 | 1.3 | 1.54 | -29.68 | -85.81 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 22.35 | 23.62 | 1.64 | 2.48 | 40.11 | 38.55 | 20.18 | 16.11 | 6.83 | 25.07 | 15.59 | 11.08 | 9.62 | -8.12 | -0.21 | 0 | 0 | 0 | 5.14 | -19.81 | 36.34 | 1.34 | -0.74 | -2.9 | 6.7 | 0.3 | 10.02 | 0 | 0 | 0 | 2.3 | 0.0 | 0.0 | 11.71 | 27.01 | 57.39 | 14.0 | 21.53 | 43.74 | -0.61 | 25.61 | 59.33 | 11.1 | 32.14 | 86.87 | 0.00 | 0 | 0 |
| 24Q1 (18) | 12.63 | 6.05 | 35.52 | 2.19 | -33.64 | -82.02 | 0.26 | 4.0 | -40.91 | 0 | 0 | 0 | 18.08 | -4.74 | 5.24 | 1.77 | 39.37 | 110.71 | 17.38 | -1.75 | -3.01 | 21.69 | -2.86 | 3.39 | 10.47 | 13.8 | -14.74 | 0 | 0 | 0 | 6.41 | -6.42 | 63.52 | 1.35 | 1.5 | -2.17 | 6.68 | 1.06 | 9.87 | 0 | 0 | 0 | 2.3 | 0.0 | 0.0 | 9.22 | -16.03 | 6.34 | 11.52 | -13.19 | 5.11 | -0.82 | 47.44 | 38.35 | 8.4 | -10.83 | 14.44 | 0.00 | 0 | 0 |
| 23Q4 (17) | 11.91 | 26.97 | 15.97 | 3.3 | -58.49 | -71.55 | 0.25 | -47.92 | -44.44 | 0 | 0 | 0 | 18.98 | -9.92 | -11.18 | 1.27 | -43.81 | -15.89 | 17.69 | -3.96 | -12.77 | 22.33 | -1.07 | -5.98 | 9.2 | -4.96 | -20.89 | 0 | 0 | 0 | 6.85 | 88.71 | 55.33 | 1.33 | -4.32 | -5.0 | 6.61 | 8.18 | 9.98 | 0 | 0 | 0 | 2.3 | 0.0 | 0.0 | 10.98 | 13.08 | 40.41 | 13.27 | 10.49 | 31.13 | -1.56 | -122.86 | -4.7 | 9.42 | 4.55 | 48.82 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.38 | -13.23 | 10.74 | 7.95 | -26.73 | -39.08 | 0.48 | -7.69 | 60.0 | 0 | 0 | 0 | 21.07 | -4.18 | -8.95 | 2.26 | 26.26 | 10.24 | 18.42 | -2.49 | -16.69 | 22.57 | -0.01 | -18.75 | 9.68 | 0.41 | -21.94 | 0 | 0 | 0 | 3.63 | -3.71 | -17.5 | 1.39 | 0.72 | -3.47 | 6.11 | 0.33 | 1.83 | 0 | 0 | 0 | 2.3 | 0.0 | 0.0 | 9.71 | 30.51 | 53.88 | 12.01 | 23.31 | 39.49 | -0.7 | 53.33 | 40.17 | 9.01 | 51.68 | 75.29 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.81 | 15.99 | 130.98 | 10.85 | -10.92 | -32.48 | 0.52 | 18.18 | 420.0 | 0 | 0 | 0 | 21.99 | 28.0 | -7.29 | 1.79 | 113.1 | -16.74 | 18.89 | 5.41 | -17.4 | 22.57 | 7.59 | -31.82 | 9.64 | -21.5 | -20.59 | 0 | 0 | 0 | 3.77 | -3.83 | 1785.0 | 1.38 | 0.0 | -2.13 | 6.09 | 0.16 | 1.5 | 0 | 0 | 0 | 2.3 | 0.0 | 0.0 | 7.44 | -14.19 | 74.65 | 9.74 | -11.13 | 48.48 | -1.5 | -12.78 | 12.28 | 5.94 | -19.07 | 132.94 | 0.00 | 0 | 0 |
| 23Q1 (14) | 9.32 | -9.25 | 73.23 | 12.18 | 5.0 | -17.48 | 0.44 | -2.22 | 633.33 | 0 | 0 | 0 | 17.18 | -19.61 | 0.12 | 0.84 | -44.37 | 29.23 | 17.92 | -11.64 | 12.99 | 20.98 | -11.66 | -21.17 | 12.28 | 5.59 | -9.17 | 0 | 0 | 0 | 3.92 | -11.11 | 0 | 1.38 | -1.43 | -1.43 | 6.08 | 1.16 | 1.33 | 0 | 0 | 0 | 2.3 | 0.0 | 40.24 | 8.67 | 10.87 | 158.04 | 10.96 | 8.3 | 119.2 | -1.33 | 10.74 | 18.4 | 7.34 | 15.96 | 324.28 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.27 | 21.25 | 98.26 | 11.6 | -11.11 | -4.61 | 0.45 | 50.0 | 50.0 | 0 | 0 | 0 | 21.37 | -7.65 | 37.25 | 1.51 | -26.34 | 160.34 | 20.28 | -8.28 | 35.83 | 23.75 | -14.51 | -14.1 | 11.63 | -6.21 | 10.97 | 0 | 0 | 0 | 4.41 | 0.23 | 0 | 1.4 | -2.78 | 0.0 | 6.01 | 0.17 | 0.17 | 0 | 0 | 0 | 2.3 | 0.0 | 40.24 | 7.82 | 23.93 | 187.5 | 10.12 | 17.54 | 132.64 | -1.49 | -27.35 | 35.22 | 6.33 | 23.15 | 1407.14 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.47 | 80.98 | 23.47 | 13.05 | -18.79 | 13.78 | 0.3 | 200.0 | -45.45 | 0 | 0 | 0 | 23.14 | -2.45 | 83.36 | 2.05 | -4.65 | 10150.0 | 22.11 | -3.32 | 95.84 | 27.78 | -16.1 | 15.62 | 12.4 | 2.14 | 34.64 | 0 | 0 | 0 | 4.4 | 2100.0 | 0 | 1.44 | 2.13 | 1.41 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 2.3 | 0.0 | 40.24 | 6.31 | 48.12 | 194.86 | 8.61 | 31.25 | 127.78 | -1.17 | 31.58 | 51.45 | 5.14 | 101.57 | 2003.7 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.68 | -13.01 | -14.91 | 16.07 | 8.88 | 56.48 | 0.1 | 66.67 | -87.34 | 0 | 0 | 0 | 23.72 | 38.23 | 66.57 | 2.15 | 230.77 | 258.33 | 22.87 | 44.2 | 69.03 | 33.11 | 24.41 | 4.74 | 12.14 | -10.21 | 41.49 | 0 | 0 | 0 | 0.2 | 0 | 0 | 1.41 | 0.71 | -2.08 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 2.3 | 40.24 | 51.32 | 4.26 | 26.79 | 90.18 | 6.56 | 31.2 | 74.93 | -1.71 | -4.91 | 20.83 | 2.55 | 47.4 | 3087.5 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.38 | 3.86 | -16.2 | 14.76 | 21.38 | 62.91 | 0.06 | -80.0 | -94.06 | 0 | 0 | 0 | 17.16 | 10.21 | 48.31 | 0.65 | 12.07 | 244.44 | 15.86 | 6.23 | 64.86 | 26.62 | -3.74 | 4.08 | 13.52 | 29.01 | 52.6 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.4 | 0.0 | -7.28 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 1.64 | 0.0 | 7.89 | 3.36 | 23.53 | 104.88 | 5.0 | 14.94 | 58.73 | -1.63 | 29.13 | 11.89 | 1.73 | 311.9 | 923.81 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.18 | -24.49 | -9.44 | 12.16 | 6.02 | 68.19 | 0.3 | -45.45 | -69.07 | 0 | 0 | 0 | 15.57 | 23.38 | 81.89 | 0.58 | 2800.0 | 158.0 | 14.93 | 32.24 | 113.29 | 27.65 | 15.07 | 47.76 | 10.48 | 13.79 | 49.93 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.4 | -1.41 | 84.21 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 1.64 | 0.0 | 7.89 | 2.72 | 27.1 | 30.77 | 4.35 | 15.08 | 20.83 | -2.3 | 4.56 | -40.24 | 0.42 | 255.56 | -4.55 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.86 | 24.73 | -8.78 | 11.47 | 11.68 | 38.53 | 0.55 | -30.38 | -15.38 | 0 | 0 | 0 | 12.62 | -11.38 | 49.7 | 0.02 | -96.67 | 104.76 | 11.29 | -16.56 | 69.01 | 24.03 | -24.0 | 59.8 | 9.21 | 7.34 | 37.67 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.42 | -1.39 | 77.5 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 1.64 | 7.89 | 7.89 | 2.14 | -4.46 | -30.52 | 3.78 | 0.8 | -17.83 | -2.41 | -11.57 | -21.72 | -0.27 | -437.5 | -124.55 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.5 | -14.33 | -27.15 | 10.27 | 13.36 | 24.03 | 0.79 | -21.78 | -53.8 | 0 | 0 | 0 | 14.24 | 23.08 | 57.17 | 0.6 | 233.33 | 330.77 | 13.53 | 40.64 | 71.05 | 31.61 | 23.62 | 0 | 8.58 | -3.16 | 17.86 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 1.44 | -4.64 | 71.43 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 1.52 | 0.0 | 0 | 2.24 | 36.59 | 0 | 3.75 | 19.05 | -25.3 | -2.16 | -16.76 | -7.46 | 0.08 | 138.1 | 103.98 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.42 | 12.24 | 26.13 | 9.06 | 25.31 | 4.62 | 1.01 | 4.12 | -48.73 | 0 | 0 | 0 | 11.57 | 35.16 | 1.85 | -0.45 | 55.0 | -421.43 | 9.62 | 37.43 | -4.09 | 25.57 | 36.66 | 0 | 8.86 | 26.75 | 6.24 | 0 | 0 | 0 | 0.06 | -80.65 | -14.29 | 1.51 | 98.68 | 69.66 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 1.52 | 0.0 | 28.81 | 1.64 | -21.15 | -61.68 | 3.15 | -12.5 | -42.2 | -1.85 | -12.8 | 3.65 | -0.21 | -147.73 | -108.9 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.72 | -23.94 | 18.92 | 7.23 | -12.68 | -7.78 | 0.97 | 49.23 | -50.26 | 0 | 0 | 0 | 8.56 | 1.54 | -45.06 | -1.0 | -138.1 | -249.25 | 7.0 | 4.79 | -43.37 | 18.71 | 24.45 | 0 | 6.99 | 4.48 | -16.88 | 0 | 0 | 0 | 0.31 | -64.37 | -43.64 | 0.76 | -5.0 | -15.56 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0 | 1.52 | 0.0 | 0 | 2.08 | -32.47 | -60.9 | 3.6 | -21.74 | -32.33 | -1.64 | 17.17 | -7.89 | 0.44 | -60.0 | -88.42 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.52 | -0.4 | 0.0 | 8.28 | 0.0 | 0.0 | 0.65 | -61.99 | 0.0 | 0 | 0 | 0.0 | 8.43 | -6.95 | 0.0 | -0.42 | -61.54 | 0.0 | 6.68 | -15.55 | 0.0 | 15.03 | 0 | 0.0 | 6.69 | -8.1 | 0.0 | 0 | 0 | 0.0 | 0.87 | 1350.0 | 0.0 | 0.8 | -4.76 | 0.0 | 6.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.52 | 0 | 0.0 | 3.08 | 0 | 0.0 | 4.6 | -8.37 | 0.0 | -1.98 | 1.49 | 0.0 | 1.1 | 154.73 | 0.0 | 0.00 | 0 | 0.0 |
