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) | 6.56 | 53.63 | 1.52 | -47.22 | 0 | 0 | 0 | 0 | 28.16 | 24.66 | 2.88 | 118.18 | 2.56 | -20.0 | 9.09 | -35.82 | 9.08 | -38.73 | 0.17 | -5.56 | 0 | 0 | 0.08 | -11.11 | 11.94 | 0.0 | 3.32 | 4.4 | 3.5 | 0.0 | 7.52 | 25.75 | 14.34 | 13.27 | 0.55 | 587.5 | 8.07 | 33.17 | 0.00 | 0 |
| 2022 (9) | 4.27 | -14.6 | 2.88 | -15.29 | 0 | 0 | 0 | 0 | 22.59 | -8.65 | 1.32 | -54.79 | 3.2 | -8.05 | 14.17 | 0.67 | 14.82 | 8.1 | 0.18 | 0.0 | 0 | 0 | 0.09 | 80.0 | 11.94 | 0.0 | 3.18 | 10.03 | 3.5 | 0.0 | 5.98 | -16.83 | 12.66 | -6.77 | 0.08 | 14.29 | 6.06 | -16.53 | 0.00 | 0 |
| 2021 (8) | 5.0 | 35.87 | 3.4 | -54.05 | 0 | 0 | 0 | 0 | 24.73 | 1.6 | 2.92 | 0 | 3.48 | -3.06 | 14.07 | -4.59 | 13.71 | -8.72 | 0.18 | 0.0 | 0 | 0 | 0.05 | 25.0 | 11.94 | 0.0 | 2.89 | 0.0 | 3.5 | 0.0 | 7.19 | 68.78 | 13.58 | 27.51 | 0.07 | -22.22 | 7.26 | 66.9 | 0.00 | 0 |
| 2020 (7) | 3.68 | 170.59 | 7.4 | -38.84 | 0 | 0 | 0 | 0 | 24.34 | -8.87 | -1.43 | 0 | 3.59 | 31.5 | 14.75 | 44.31 | 15.02 | -40.04 | 0.18 | 0.0 | 0 | 0 | 0.04 | 0.0 | 11.94 | 0.0 | 2.89 | 4.33 | 3.5 | 0.0 | 4.26 | -35.65 | 10.65 | -17.38 | 0.09 | -10.0 | 4.35 | -35.27 | 0.00 | 0 |
| 2019 (6) | 1.36 | 11.48 | 12.1 | 240.85 | 0.15 | -71.15 | 0 | 0 | 26.71 | -1.51 | 1.18 | -47.79 | 2.73 | -18.99 | 10.22 | -17.75 | 25.05 | 74.44 | 0.18 | -5.26 | 0.29 | 93.33 | 0.04 | 33.33 | 11.94 | 0.0 | 2.77 | 8.63 | 3.5 | -3.58 | 6.62 | -1.93 | 12.89 | -0.31 | 0.1 | 0 | 6.72 | -0.44 | 0.00 | 0 |
| 2018 (5) | 1.22 | -64.64 | 3.55 | 32.46 | 0.52 | -28.77 | 0 | 0 | 27.12 | 3.12 | 2.26 | -21.53 | 3.37 | 7.32 | 12.43 | 4.08 | 14.36 | -19.64 | 0.19 | 0.0 | 0.15 | -77.61 | 0.03 | 0 | 11.94 | 0.0 | 2.55 | 12.83 | 3.63 | 3.71 | 6.75 | 10.47 | 12.93 | 8.93 | 0 | 0 | 6.75 | 12.88 | 0.00 | 0 |
| 2017 (4) | 3.45 | 96.02 | 2.68 | -22.54 | 0.73 | 40.38 | 0 | 0 | 26.3 | -7.56 | 2.88 | -20.88 | 3.14 | 46.73 | 11.94 | 58.72 | 17.87 | -17.27 | 0.19 | 0.0 | 0.67 | -46.4 | 0 | 0 | 11.94 | 0.0 | 2.26 | 18.95 | 3.5 | 0.0 | 6.11 | 27.56 | 11.87 | 16.49 | -0.13 | 0 | 5.98 | 23.05 | 0.10 | -13.25 |
| 2016 (3) | 1.76 | 31.34 | 3.46 | -54.83 | 0.52 | -24.64 | 0 | 0 | 28.45 | 51.9 | 3.64 | 279.17 | 2.14 | -8.15 | 7.52 | -39.53 | 21.6 | 7.95 | 0.19 | -5.0 | 1.25 | -58.33 | 0 | 0 | 11.94 | 0.0 | 1.9 | 5.56 | 3.5 | 0.0 | 4.79 | 128.1 | 10.19 | 37.89 | 0.07 | -56.25 | 4.86 | 115.04 | 0.12 | 38.31 |
| 2015 (2) | 1.34 | -43.22 | 7.66 | -17.55 | 0.69 | -56.33 | 0 | 0 | 18.73 | -56.29 | 0.96 | -80.65 | 2.33 | -4.51 | 12.44 | 118.46 | 20.01 | -28.31 | 0.2 | -73.68 | 3.0 | -35.76 | 0 | 0 | 11.94 | 0.0 | 1.8 | 38.46 | 3.5 | 0 | 2.1 | -66.82 | 7.39 | -3.27 | 0.16 | -20.0 | 2.26 | -65.39 | 0.09 | -32.69 |
| 2014 (1) | 2.36 | 5.36 | 9.29 | -45.83 | 1.58 | -0.63 | 0 | 0 | 42.85 | 47.2 | 4.96 | 32.27 | 2.44 | -32.97 | 5.69 | -54.46 | 27.91 | -15.24 | 0.76 | -19.15 | 4.67 | -39.11 | 0 | 0 | 11.94 | 0.0 | 1.3 | 39.78 | 0 | 0 | 6.33 | 53.27 | 7.64 | 50.99 | 0.2 | -33.33 | 6.53 | 47.4 | 0.13 | 66.15 |
| 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) | 2.64 | -50.09 | -56.58 | 2.49 | -16.16 | -0.8 | 0 | 0 | 0 | 0 | 0 | 0 | 4.93 | 0.61 | -10.85 | 0.44 | -2.22 | -6.38 | 2.58 | -1.15 | -20.62 | 12.58 | 1.74 | 18.24 | 11.09 | 7.67 | 12.7 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | -12.5 | -12.5 | 11.94 | 0.0 | 0.0 | 3.61 | 0.0 | 8.73 | 3.5 | 0.0 | 0.0 | 6.47 | 7.3 | -8.23 | 13.57 | 3.35 | -2.16 | 0.38 | -29.63 | -29.63 | 6.85 | 4.26 | -9.75 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.29 | -28.61 | -29.84 | 2.97 | 40.76 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.9 | -6.13 | -30.89 | 0.45 | -10.0 | -46.43 | 2.61 | -0.76 | 10.13 | 12.36 | 9.53 | 58.8 | 10.3 | 22.77 | 6.74 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 0.0 | -11.11 | 11.94 | 0.0 | 0.0 | 3.61 | 8.73 | 8.73 | 3.5 | 0.0 | 0.0 | 6.03 | -24.81 | -8.36 | 13.13 | -11.52 | -2.01 | 0.54 | -1.82 | -1.82 | 6.57 | -23.34 | -7.85 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.41 | 12.96 | 0.27 | 2.11 | 38.82 | -17.58 | 0 | 0 | 0 | 0 | 0 | 0 | 5.22 | -4.4 | -48.21 | 0.5 | 4.17 | -54.55 | 2.63 | 2.73 | 2.73 | 11.29 | 24.16 | 23.1 | 8.39 | -7.6 | -16.6 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 0.0 | -11.11 | 11.94 | 0.0 | 0.0 | 3.32 | 0.0 | 4.4 | 3.5 | 0.0 | 0.0 | 8.02 | 6.65 | 13.44 | 14.84 | 3.49 | 7.85 | 0.55 | 0.0 | 358.33 | 8.57 | 6.2 | 19.19 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.56 | 7.89 | 53.63 | 1.52 | -39.44 | -47.22 | 0 | 0 | 0 | 0 | 0 | 0 | 5.46 | -1.27 | -30.45 | 0.48 | 2.13 | 20.0 | 2.56 | -21.23 | -20.0 | 9.09 | -14.55 | -35.8 | 9.08 | -7.72 | -38.73 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 0.08 | 0.0 | -11.11 | 11.94 | 0.0 | 0.0 | 3.32 | 0.0 | 4.4 | 3.5 | 0.0 | 0.0 | 7.52 | 6.67 | 25.75 | 14.34 | 3.39 | 13.27 | 0.55 | 1.85 | 587.5 | 8.07 | 6.32 | 33.17 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.08 | -19.36 | 232.24 | 2.51 | -7.04 | -49.9 | 0 | 0 | 0 | 0 | 0 | 0 | 5.53 | -22.0 | 2.03 | 0.47 | -44.05 | 135.0 | 3.25 | 37.13 | 19.93 | 10.64 | 36.64 | -18.27 | 9.84 | 1.97 | -41.67 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 0.08 | -11.11 | -11.11 | 11.94 | 0.0 | 0.0 | 3.32 | 0.0 | 4.4 | 3.5 | 0.0 | 0.0 | 7.05 | 7.14 | 27.03 | 13.87 | 3.51 | 13.41 | 0.54 | -1.82 | 575.0 | 7.59 | 6.45 | 34.81 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.54 | 2.03 | 205.26 | 2.7 | 5.47 | -20.82 | 0 | 0 | 0 | 0 | 0 | 0 | 7.09 | -29.66 | 55.14 | 0.84 | -23.64 | 211.11 | 2.37 | -7.42 | 28.11 | 7.79 | -15.09 | -11.28 | 9.65 | -4.08 | -42.35 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 0.09 | 0.0 | 0.0 | 11.94 | 0.0 | 0.0 | 3.32 | 4.4 | 4.4 | 3.5 | 0.0 | 0.0 | 6.58 | -6.93 | 22.99 | 13.4 | -2.62 | 11.3 | 0.55 | 358.33 | 587.5 | 7.13 | -0.83 | 31.31 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.39 | 73.07 | 139.16 | 2.56 | -11.11 | -28.29 | 0 | 0 | 0 | 0 | 0 | 0 | 10.08 | 28.41 | 111.76 | 1.1 | 175.0 | 139.13 | 2.56 | -20.0 | 21.33 | 9.17 | -35.24 | -4.22 | 10.06 | -32.12 | -38.62 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | 0.09 | 0.0 | 12.5 | 11.94 | 0.0 | 0.0 | 3.18 | 0.0 | 10.03 | 3.5 | 0.0 | 0.0 | 7.07 | 18.23 | -7.58 | 13.76 | 8.69 | -1.99 | 0.12 | 50.0 | 33.33 | 7.19 | 18.65 | -7.11 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.27 | 133.33 | -14.6 | 2.88 | -42.51 | -15.29 | 0 | 0 | 0 | 0 | 0 | 0 | 7.85 | 44.83 | 29.32 | 0.4 | 100.0 | -41.18 | 3.2 | 18.08 | -8.05 | 14.16 | 8.78 | 0.62 | 14.82 | -12.15 | 8.1 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 0.0 | 80.0 | 11.94 | 0.0 | 0.0 | 3.18 | 0.0 | 10.03 | 3.5 | 0.0 | 0.0 | 5.98 | 7.75 | -16.83 | 12.66 | 3.52 | -6.77 | 0.08 | 0.0 | 14.29 | 6.06 | 7.64 | -16.53 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.83 | -25.91 | -54.59 | 5.01 | 46.92 | 57.05 | 0 | 0 | 0 | 0 | 0 | 0 | 5.42 | 18.6 | -4.58 | 0.2 | -25.93 | -78.02 | 2.71 | 46.49 | -8.14 | 13.02 | 48.32 | 16.35 | 16.87 | 0.78 | 28.19 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 0.0 | 50.0 | 11.94 | 0.0 | 0.0 | 3.18 | 0.0 | 10.03 | 3.5 | 0.0 | 0.0 | 5.55 | 3.74 | -14.62 | 12.23 | 1.58 | -5.12 | 0.08 | 0.0 | 14.29 | 5.63 | 3.68 | -14.31 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.47 | -20.06 | -50.5 | 3.41 | -4.48 | -31.8 | 0 | 0 | 0 | 0 | 0 | 0 | 4.57 | -3.99 | -17.36 | 0.27 | -41.3 | -61.43 | 1.85 | -12.32 | -25.7 | 8.78 | -8.33 | -2.16 | 16.74 | 2.14 | 32.86 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | 12.5 | 125.0 | 11.94 | 0.0 | 0.0 | 3.18 | 10.03 | 10.03 | 3.5 | 0.0 | 0.0 | 5.35 | -30.07 | -4.29 | 12.04 | -14.25 | 0.5 | 0.08 | -11.11 | -11.11 | 5.43 | -29.84 | -4.4 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.09 | -38.2 | -37.83 | 3.57 | 5.0 | -34.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.76 | -21.58 | -36.11 | 0.46 | -32.35 | -26.98 | 2.11 | -39.37 | -42.66 | 9.57 | -31.97 | -30.05 | 16.39 | 19.55 | 39.97 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 60.0 | 100.0 | 11.94 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 7.65 | 6.4 | 56.44 | 14.04 | 3.39 | 24.47 | 0.09 | 28.57 | 0.0 | 7.74 | 6.61 | 55.42 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.0 | 24.07 | 35.87 | 3.4 | 6.58 | -54.05 | 0 | 0 | 0 | 0 | 0 | 0 | 6.07 | 6.87 | -21.27 | 0.68 | -25.27 | 147.22 | 3.48 | 17.97 | -3.06 | 14.07 | 25.79 | -4.63 | 13.71 | 4.18 | -8.72 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | -16.67 | 25.0 | 11.94 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 7.19 | 10.62 | 68.78 | 13.58 | 5.35 | 27.51 | 0.07 | 0.0 | -22.22 | 7.26 | 10.5 | 66.9 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.03 | -19.24 | 9.21 | 3.19 | -36.2 | -70.24 | 0 | 0 | 0 | 0 | 0 | 0 | 5.68 | 2.71 | -19.66 | 0.91 | 30.0 | 437.04 | 2.95 | 18.47 | -19.84 | 11.19 | 24.72 | -33.15 | 13.16 | 4.44 | -35.93 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 50.0 | 50.0 | 11.94 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 6.5 | 16.28 | 13.04 | 12.89 | 7.6 | 6.18 | 0.07 | -22.22 | 16.67 | 6.57 | 15.67 | 13.08 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.99 | 0.4 | 117.9 | 5.0 | -8.26 | -63.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.53 | -25.77 | 18.67 | 0.7 | 11.11 | 800.0 | 2.49 | -32.34 | -8.46 | 8.97 | -34.46 | 0 | 12.6 | 7.6 | -48.36 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 11.94 | 0.0 | 0.0 | 2.89 | 0.0 | 0 | 3.5 | 0.0 | 0 | 5.59 | 14.31 | 0 | 11.98 | 6.21 | -9.17 | 0.09 | 0.0 | 12.5 | 5.68 | 14.06 | 7000.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.97 | 35.05 | 174.59 | 5.45 | -26.35 | -53.02 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.45 | -3.37 | 52.35 | 0.63 | 143.75 | 65.79 | 3.68 | 2.51 | 67.27 | 13.69 | -7.25 | 0 | 11.71 | -22.04 | -52.86 | 0.18 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.04 | 0.0 | 33.33 | 11.94 | 0.0 | 0.0 | 2.89 | 0.0 | 4.33 | 3.5 | 0.0 | 0.0 | 4.89 | 14.79 | -30.14 | 11.28 | 5.92 | -15.06 | 0.09 | 0.0 | 50.0 | 4.98 | 14.48 | -29.46 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.68 | -0.27 | 170.59 | 7.4 | -30.97 | -38.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.71 | 9.05 | 43.58 | -1.44 | -433.33 | -614.29 | 3.59 | -2.45 | 31.5 | 14.76 | -11.83 | 0 | 15.02 | -26.87 | -40.04 | 0.18 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | 11.94 | 0.0 | 0.0 | 2.89 | 0.0 | 4.33 | 3.5 | 0.0 | 0.0 | 4.26 | -25.91 | -35.65 | 10.65 | -12.27 | -17.38 | 0.09 | 50.0 | -10.0 | 4.35 | -25.13 | -35.27 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.69 | 61.14 | 0.0 | 10.72 | -20.83 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 7.07 | 51.72 | 0.0 | -0.27 | -170.0 | 0.0 | 3.68 | 35.29 | 0.0 | 16.73 | 0 | 0.0 | 20.54 | -15.82 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 11.94 | 0.0 | 0.0 | 2.89 | 0 | 0.0 | 3.5 | 0 | 0.0 | 5.75 | 0 | 0.0 | 12.14 | -7.96 | 0.0 | 0.06 | -25.0 | 0.0 | 5.81 | 7162.5 | 0.0 | 0.00 | 0 | 0.0 |
