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) | 3.13 | -10.32 | 2.0 | 100.0 | 4.8 | 42.01 | 0 | 0 | 27.17 | -5.03 | 2.83 | -23.1 | 2.59 | -26.42 | 9.53 | -22.52 | 1.75 | -38.81 | 0 | 0 | 13.78 | -7.39 | 0 | 0 | 12.23 | 0.0 | 3.3 | 12.63 | 0 | 0 | 5.7 | -9.67 | 9.01 | -2.49 | 0.48 | 60.0 | 6.18 | -6.51 | 0.00 | 0 |
| 2022 (9) | 3.49 | -32.88 | 1.0 | 0 | 3.38 | 156.06 | 0 | 0 | 28.61 | 43.19 | 3.68 | 116.47 | 3.52 | 70.87 | 12.30 | 19.33 | 2.86 | -11.73 | 0 | 0 | 14.88 | -24.39 | 0 | 0 | 12.23 | 0.0 | 2.93 | 10.57 | 0 | 0 | 6.31 | 34.83 | 9.24 | 26.06 | 0.3 | -65.91 | 6.61 | 18.88 | 0.00 | 0 |
| 2021 (8) | 5.2 | -15.31 | 0 | 0 | 1.32 | -91.75 | 0 | 0 | 19.98 | 8.41 | 1.7 | -6.59 | 2.06 | -2.83 | 10.31 | -10.37 | 3.24 | 208.57 | 0 | 0 | 19.68 | 293.6 | 0.01 | 0.0 | 12.23 | 0.0 | 2.65 | 7.29 | 0 | 0 | 4.68 | 22.19 | 7.33 | 16.35 | 0.88 | -35.77 | 5.56 | 6.92 | 0.00 | 0 |
| 2020 (7) | 6.14 | 62.43 | 0 | 0 | 16.0 | 1011.11 | 0 | 0 | 18.43 | 13.07 | 1.82 | 23.81 | 2.12 | -2.75 | 11.50 | -13.99 | 1.05 | -53.33 | 0 | 0 | 5.0 | -67.53 | 0.01 | 0 | 12.23 | 0.0 | 2.47 | 6.47 | 0 | 0 | 3.83 | 10.06 | 6.3 | 8.43 | 1.37 | 661.11 | 5.2 | 42.08 | 0.00 | 0 |
| 2019 (6) | 3.78 | -32.14 | 0 | 0 | 1.44 | -74.78 | 0 | 0 | 16.3 | -8.38 | 1.47 | 5.76 | 2.18 | 4.31 | 13.37 | 13.84 | 2.25 | 64.23 | 0 | 0 | 15.4 | 237.72 | 0 | 0 | 12.23 | 5.07 | 2.32 | 6.42 | 0 | 0 | 3.48 | 1.46 | 5.81 | 3.57 | 0.18 | -45.45 | 3.66 | -2.66 | 0.00 | 0 |
| 2018 (5) | 5.57 | 7.12 | 1.2 | 18.81 | 5.71 | 288.44 | 0 | 0 | 17.79 | 9.34 | 1.39 | 20.87 | 2.09 | 23.67 | 11.75 | 13.1 | 1.37 | -9.27 | 0 | 0 | 4.56 | -29.63 | 0.01 | -50.0 | 11.64 | 0.0 | 2.18 | 5.31 | 0 | 0 | 3.43 | 5.86 | 5.61 | 5.65 | 0.33 | -70.54 | 3.76 | -13.76 | 0.00 | 0 |
| 2017 (4) | 5.2 | 13.04 | 1.01 | -15.83 | 1.47 | -23.83 | 0 | 0 | 16.27 | 23.82 | 1.15 | 23.66 | 1.69 | -1.17 | 10.39 | -20.18 | 1.51 | -27.05 | 0 | 0 | 6.48 | -10.74 | 0.02 | -33.33 | 11.64 | 0.0 | 2.07 | 4.55 | 0 | 0 | 3.24 | 4.85 | 5.31 | 4.94 | 1.12 | 1766.67 | 4.36 | 38.41 | 0.00 | 0 |
| 2016 (3) | 4.6 | 9.26 | 1.2 | -7.69 | 1.93 | -28.52 | 0 | 0 | 13.14 | -2.38 | 0.93 | 6.9 | 1.71 | 13.25 | 13.01 | 16.0 | 2.07 | 195.71 | 0 | 0 | 7.26 | 24.1 | 0.03 | -25.0 | 11.64 | 3.93 | 1.98 | 4.76 | 0 | 0 | 3.09 | -2.52 | 5.06 | 0.0 | 0.06 | -25.0 | 3.15 | -3.08 | 0.00 | 0 |
| 2015 (2) | 4.21 | 69.08 | 1.3 | -52.21 | 2.7 | 67.7 | 0 | 0 | 13.46 | -3.37 | 0.87 | -35.07 | 1.51 | 4.86 | 11.22 | 8.52 | 0.7 | -70.83 | 0 | 0 | 5.85 | -17.14 | 0.04 | 0 | 11.2 | 5.07 | 1.89 | 8.0 | 0 | 0 | 3.17 | -9.94 | 5.06 | -3.98 | 0.08 | -63.64 | 3.25 | -13.1 | 0.00 | 0 |
| 2014 (1) | 2.49 | -31.59 | 2.72 | 25.93 | 1.61 | -38.31 | 0 | 0 | 13.93 | 6.01 | 1.34 | 11.67 | 1.44 | 5.11 | 10.34 | -0.85 | 2.4 | 128.57 | 0 | 0 | 7.06 | 31.96 | 0 | 0 | 10.66 | 0.0 | 1.75 | 7.36 | 0 | 0 | 3.52 | 20.14 | 5.27 | 5.61 | 0.22 | 144.44 | 3.74 | 23.84 | 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) | 3.42 | -20.47 | -29.19 | 2.0 | 0.0 | 0.0 | 7.93 | 84.42 | 72.02 | 0 | 0 | 0 | 6.78 | 10.24 | 3.67 | 0.87 | 22.54 | -7.45 | 2.66 | -0.75 | -2.56 | 10.74 | -1.71 | 19.43 | 0.78 | -65.33 | -1.27 | 0 | 0 | 0 | 11.7 | -28.7 | -20.19 | 0.02 | 0.0 | 0 | 12.23 | 0.0 | 0.0 | 3.59 | 0.0 | 8.79 | 0 | 0 | 0 | 4.93 | 21.43 | -4.83 | 8.51 | 11.24 | 0.24 | -0.16 | -145.71 | -143.24 | 4.77 | 8.16 | -14.05 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.3 | -13.65 | 3.61 | 2.0 | 0.0 | 0.0 | 4.3 | -5.49 | 6.7 | 0 | 0 | 0 | 6.15 | 7.33 | -6.82 | 0.71 | 42.0 | 77.5 | 2.68 | 10.29 | -1.83 | 10.93 | 12.31 | 31.36 | 2.25 | 542.86 | -5.06 | 0 | 0 | 0 | 16.41 | 8.32 | 28.91 | 0.02 | 0.0 | 0 | 12.23 | 0.0 | 0.0 | 3.59 | 8.79 | 8.79 | 0 | 0 | 0 | 4.06 | -34.52 | -4.25 | 7.65 | -19.47 | 1.46 | 0.35 | -14.63 | -59.77 | 4.41 | -33.28 | -13.7 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.98 | 59.11 | 70.55 | 2.0 | 0.0 | 0 | 4.55 | -5.21 | 31.5 | 0 | 0 | 0 | 5.73 | -6.07 | -27.74 | 0.5 | -5.66 | -47.92 | 2.43 | -6.18 | -22.61 | 9.73 | 2.09 | -0.95 | 0.35 | -80.0 | -86.06 | 0 | 0 | 0 | 15.15 | 9.94 | 9.7 | 0.02 | 0 | 100.0 | 12.23 | 0.0 | 0.0 | 3.3 | 0.0 | 12.63 | 0 | 0 | 0 | 6.2 | 8.77 | -14.72 | 9.5 | 5.44 | -6.86 | 0.41 | -14.58 | 7.89 | 6.61 | 6.96 | -13.59 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.13 | -35.2 | -10.32 | 2.0 | 0.0 | 100.0 | 4.8 | 4.12 | 42.01 | 0 | 0 | 0 | 6.1 | -6.73 | -34.27 | 0.53 | -43.62 | -62.14 | 2.59 | -5.13 | -26.42 | 9.53 | 5.98 | -22.52 | 1.75 | 121.52 | -38.81 | 0 | 0 | 0 | 13.78 | -6.0 | -7.39 | 0 | 0 | 0 | 12.23 | 0.0 | 0.0 | 3.3 | 0.0 | 12.63 | 0 | 0 | 0 | 5.7 | 10.04 | -9.67 | 9.01 | 6.12 | -2.49 | 0.48 | 29.73 | 60.0 | 6.18 | 11.35 | -6.51 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.83 | 16.39 | 133.33 | 2.0 | 0.0 | 100.0 | 4.61 | 14.39 | -9.96 | 0 | 0 | 0 | 6.54 | -0.91 | -27.33 | 0.94 | 135.0 | -44.38 | 2.73 | 0.0 | -24.59 | 9.00 | 8.11 | -40.04 | 0.79 | -66.67 | -81.63 | 0 | 0 | 0 | 14.66 | 15.16 | -7.04 | 0 | 0 | -100.0 | 12.23 | 0.0 | 0.0 | 3.3 | 0.0 | 12.63 | 0 | 0 | 0 | 5.18 | 22.17 | 6.8 | 8.49 | 12.6 | 9.13 | 0.37 | -57.47 | 54.17 | 5.55 | 8.61 | 9.04 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.15 | 42.12 | 0.48 | 2.0 | 0 | 0 | 4.03 | 16.47 | 80.72 | 0 | 0 | 0 | 6.6 | -16.77 | 14.78 | 0.4 | -58.33 | -18.37 | 2.73 | -13.06 | 0.37 | 8.32 | -15.31 | -35.48 | 2.37 | -5.58 | 48.12 | 0 | 0 | 0 | 12.73 | -7.82 | -32.18 | 0 | -100.0 | -100.0 | 12.23 | 0.0 | 0.0 | 3.3 | 12.63 | 12.63 | 0 | 0 | 0 | 4.24 | -41.68 | 34.18 | 7.54 | -26.08 | 23.81 | 0.87 | 128.95 | 335.0 | 5.11 | -33.2 | 52.08 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.92 | -16.33 | -26.45 | 0 | -100.0 | 0 | 3.46 | 2.37 | 90.11 | 0 | 0 | 0 | 7.93 | -14.55 | 73.14 | 0.96 | -31.43 | 860.0 | 3.14 | -10.8 | 42.08 | 9.82 | -20.15 | -8.78 | 2.51 | -12.24 | -29.1 | 0 | 0 | 0 | 13.81 | -7.19 | -28.0 | 0.01 | 0 | 0.0 | 12.23 | 0.0 | 0.0 | 2.93 | 0.0 | 10.57 | 0 | 0 | 0 | 7.27 | 15.21 | 52.09 | 10.2 | 10.39 | 37.1 | 0.38 | 26.67 | -56.32 | 7.65 | 15.73 | 35.4 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.49 | 68.6 | -32.88 | 1.0 | 0.0 | 0 | 3.38 | -33.98 | 156.06 | 0 | 0 | 0 | 9.28 | 3.11 | 93.33 | 1.4 | -17.16 | 13900.0 | 3.52 | -2.76 | 70.87 | 12.30 | -17.99 | 19.27 | 2.86 | -33.49 | -11.73 | 0 | 0 | 0 | 14.88 | -5.64 | -24.39 | 0 | -100.0 | -100.0 | 12.23 | 0.0 | 0.0 | 2.93 | 0.0 | 10.57 | 0 | 0 | 0 | 6.31 | 30.1 | 34.83 | 9.24 | 18.77 | 26.06 | 0.3 | 25.0 | -65.91 | 6.61 | 29.86 | 18.88 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.07 | -49.88 | -56.88 | 1.0 | 0 | 0 | 5.12 | 129.6 | -62.52 | 0 | 0 | 0 | 9.0 | 56.52 | 51.01 | 1.69 | 244.9 | 186.44 | 3.62 | 33.09 | 61.61 | 15.00 | 16.32 | 33.14 | 4.3 | 168.75 | 394.25 | 0 | 0 | 0 | 15.77 | -15.98 | 139.3 | 0.01 | 0.0 | 0.0 | 12.23 | 0.0 | 0.0 | 2.93 | 0.0 | 10.57 | 0 | 0 | 0 | 4.85 | 53.48 | 33.61 | 7.78 | 27.75 | 23.89 | 0.24 | 20.0 | -86.21 | 5.09 | 51.49 | -5.21 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.13 | 4.03 | -27.67 | 0 | 0 | 0 | 2.23 | 22.53 | -86.1 | 0 | 0 | 0 | 5.75 | 25.55 | 11.0 | 0.49 | 390.0 | -32.88 | 2.72 | 23.08 | 7.51 | 12.90 | 19.75 | -4.11 | 1.6 | -54.8 | 77.78 | 0 | 0 | 0 | 18.77 | -2.14 | 320.85 | 0.01 | 0.0 | -50.0 | 12.23 | 0.0 | 0.0 | 2.93 | 10.57 | 18.62 | 0 | 0 | 0 | 3.16 | -33.89 | -35.9 | 6.09 | -18.15 | -17.7 | 0.2 | -77.01 | -90.29 | 3.36 | -40.53 | -51.93 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.97 | -23.65 | -9.15 | 0 | 0 | 0 | 1.82 | 37.88 | -88.62 | 0 | 0 | 0 | 4.58 | -4.58 | 13.65 | 0.1 | 900.0 | -72.97 | 2.21 | 7.28 | 18.82 | 10.77 | 4.41 | 5.9 | 3.54 | 9.26 | 62.39 | 0 | 0 | 0 | 19.18 | -2.54 | 303.79 | 0.01 | 0.0 | 0.0 | 12.23 | 0.0 | 0.0 | 2.65 | 0.0 | 7.29 | 0 | 0 | 0 | 4.78 | 2.14 | 13.81 | 7.44 | 1.5 | 11.54 | 0.87 | -1.14 | -38.73 | 5.65 | 1.62 | 0.53 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.2 | 8.33 | -15.31 | 0 | 0 | 0 | 1.32 | -90.34 | -91.75 | 0 | 0 | 0 | 4.8 | -19.46 | 1.91 | 0.01 | -98.31 | -97.78 | 2.06 | -8.04 | -2.83 | 10.32 | -8.45 | -10.32 | 3.24 | 272.41 | 208.57 | 0 | 0 | 0 | 19.68 | 198.63 | 293.6 | 0.01 | 0.0 | 0.0 | 12.23 | 0.0 | 0.0 | 2.65 | 0.0 | 7.29 | 0 | 0 | 0 | 4.68 | 28.93 | 22.19 | 7.33 | 16.72 | 16.35 | 0.88 | -49.43 | -35.77 | 5.56 | 3.54 | 6.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.8 | -15.94 | -7.51 | 0 | 0 | 0 | 13.66 | -14.84 | -24.57 | 0 | 0 | 0 | 5.96 | 15.06 | 21.88 | 0.59 | -19.18 | -9.23 | 2.24 | -11.46 | 2.75 | 11.27 | -16.23 | -6.4 | 0.87 | -3.33 | -57.56 | 0 | 0 | 0 | 6.59 | 47.76 | 80.55 | 0.01 | -50.0 | 0 | 12.23 | 0.0 | 0.0 | 2.65 | 7.29 | 7.29 | 0 | 0 | 0 | 3.63 | -26.37 | 8.04 | 6.28 | -15.14 | 7.72 | 1.74 | -15.53 | 167.69 | 5.37 | -23.18 | 33.92 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.71 | 30.66 | 13.52 | 0 | 0 | 0 | 16.04 | 0.25 | 30.83 | 0 | 0 | 0 | 5.18 | 28.54 | 11.16 | 0.73 | 97.3 | 180.77 | 2.53 | 36.02 | 7.2 | 13.45 | 32.26 | 0 | 0.9 | -58.72 | -65.12 | 0 | 0 | 0 | 4.46 | -6.11 | -44.53 | 0.02 | 100.0 | 0 | 12.23 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | 0 | 0 | 0 | 4.93 | 17.38 | 81.92 | 7.4 | 10.94 | 42.86 | 2.06 | 45.07 | 586.67 | 6.99 | 24.38 | 132.23 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.37 | -28.83 | 5.81 | 0 | 0 | 0 | 16.0 | 0.0 | 51.66 | 0 | 0 | 0 | 4.03 | -14.44 | -3.36 | 0.37 | -17.78 | -17.78 | 1.86 | -12.26 | -13.89 | 10.17 | -11.59 | 0 | 2.18 | 107.62 | -26.85 | 0 | 0 | 0 | 4.75 | -5.0 | -35.37 | 0.01 | 0.0 | 0.0 | 12.23 | 0.0 | 0.0 | 2.47 | 0.0 | 6.47 | 0 | 0 | 0 | 4.2 | 9.66 | 6.6 | 6.67 | 5.87 | 6.55 | 1.42 | 3.65 | 576.19 | 5.62 | 8.08 | 35.42 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.14 | 18.3 | 62.43 | 0 | 0 | 0 | 16.0 | -11.65 | 1011.11 | 0 | 0 | 0 | 4.71 | -3.68 | 7.29 | 0.45 | -30.77 | 7.14 | 2.12 | -2.75 | -2.75 | 11.50 | -4.44 | 0 | 1.05 | -48.78 | -64.53 | 0 | 0 | 0 | 5.0 | 36.99 | -67.53 | 0.01 | 0 | 0 | 12.23 | 0.0 | 0.0 | 2.47 | 0.0 | 6.47 | 0 | 0 | 0 | 3.83 | 13.99 | 10.06 | 6.3 | 8.06 | 8.43 | 1.37 | 110.77 | 661.11 | 5.2 | 29.68 | 42.08 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.19 | 3.18 | 0.0 | 0 | 0 | 0.0 | 18.11 | 47.72 | 0.0 | 0 | 0 | 0.0 | 4.89 | 4.94 | 0.0 | 0.65 | 150.0 | 0.0 | 2.18 | -7.63 | 0.0 | 12.04 | 0 | 0.0 | 2.05 | -20.54 | 0.0 | 0 | 0 | 0.0 | 3.65 | -54.6 | 0.0 | 0 | 0 | 0.0 | 12.23 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.36 | 23.99 | 0.0 | 5.83 | 12.55 | 0.0 | 0.65 | 116.67 | 0.0 | 4.01 | 33.22 | 0.0 | 0.00 | 0 | 0.0 |
