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) | 4.44 | 22.31 | 7.28 | -35.92 | 0 | 0 | 0 | 0 | 50.17 | -39.8 | 1.23 | -14.58 | 1.78 | -35.27 | 3.55 | 7.52 | 12.82 | -27.61 | 5.75 | 64.29 | 0 | 0 | 0 | 0 | 40.28 | 1.13 | 0.09 | 28.57 | 0 | 0 | 1.43 | 550.0 | 1.52 | 424.14 | -1.57 | 0 | -0.14 | 0 | 0.04 | 76.88 |
| 2022 (9) | 3.63 | -5.96 | 11.36 | -25.31 | 0 | 0 | 0 | 0 | 83.34 | 10.82 | 1.44 | -53.99 | 2.75 | -19.83 | 3.30 | -27.66 | 17.71 | -20.62 | 3.5 | 85.19 | 0 | 0 | 0 | 0 | 39.83 | -19.58 | 0.07 | -50.0 | 0 | 0 | 0.22 | 0 | 0.29 | 0 | -0.91 | 0 | -0.69 | 0 | 0.03 | -1.96 |
| 2021 (8) | 3.86 | 149.03 | 15.21 | 64.08 | 0 | 0 | 0 | 0 | 75.2 | 30.83 | 3.13 | 0 | 3.43 | -12.5 | 4.56 | -33.12 | 22.31 | 7.52 | 1.89 | 4.42 | 0 | 0 | 0 | 0 | 49.53 | -13.55 | 0.14 | -12.5 | 0 | 0 | -13.75 | 0 | -13.61 | 0 | 0.05 | -16.67 | -13.7 | 0 | 0.03 | 0 |
| 2020 (7) | 1.55 | -63.87 | 9.27 | -38.89 | 0.4 | -29.82 | 0 | 0 | 57.48 | -40.48 | -3.04 | 0 | 3.92 | -31.94 | 6.82 | 14.35 | 20.75 | 20.43 | 1.81 | -52.62 | 0 | 0 | 0 | 0 | 57.29 | -4.94 | 0.16 | -5.88 | 0 | 0 | -19.52 | 0 | -19.36 | 0 | 0.06 | -14.29 | -19.46 | 0 | 0.00 | 0 |
| 2019 (6) | 4.29 | -22.7 | 15.17 | -5.66 | 0.57 | 90.0 | 0 | 0 | 96.58 | -1.83 | -10.08 | 0 | 5.76 | -25.87 | 5.96 | -24.49 | 17.23 | -11.87 | 3.82 | -2.05 | 0.42 | -4.55 | 0 | 0 | 60.27 | 6.32 | 0.17 | 6.25 | 0 | 0 | -17.3 | 0 | -17.13 | 0 | 0.07 | 0 | -17.23 | 0 | 0.00 | 0 |
| 2018 (5) | 5.55 | 29.37 | 16.08 | -7.11 | 0.3 | -70.3 | 0 | 0 | 98.38 | 43.83 | -0.34 | 0 | 7.77 | 14.94 | 7.90 | -20.09 | 19.55 | 21.5 | 3.9 | -6.7 | 0.44 | -38.03 | 0 | 0 | 56.69 | 4.4 | 0.16 | 6.67 | 0 | 0 | -6.77 | 0 | -6.61 | 0 | 0 | 0 | -6.77 | 0 | 0.00 | 0 |
| 2017 (4) | 4.29 | 18.84 | 17.31 | 84.35 | 1.01 | 5.21 | 0 | 0 | 68.4 | 21.19 | 1.71 | 119.23 | 6.76 | 150.37 | 9.88 | 106.59 | 16.09 | 56.06 | 4.18 | -13.99 | 0.71 | -58.72 | 0.01 | 0.0 | 54.3 | 0.0 | 0.15 | 0.0 | 0 | 0 | -6.16 | 0 | -6.01 | 0 | 0.07 | 0.0 | -6.09 | 0 | 0.00 | 0 |
| 2016 (3) | 3.61 | 24.48 | 9.39 | -26.87 | 0.96 | 71.43 | 0 | 0 | 56.44 | -13.87 | 0.78 | 0 | 2.7 | -1.82 | 4.78 | 13.99 | 10.31 | -7.95 | 4.86 | 50.46 | 1.72 | -4.97 | 0.01 | 0.0 | 54.3 | -1.09 | 0.15 | 0 | 0 | 0 | -8.05 | 0 | -7.9 | 0 | 0.07 | 0.0 | -7.98 | 0 | 0.00 | 0 |
| 2015 (2) | 2.9 | 55.08 | 12.84 | -27.29 | 0.56 | -75.44 | 0 | 0 | 65.53 | -19.13 | -4.33 | 0 | 2.75 | -66.46 | 4.20 | -58.53 | 11.2 | -45.34 | 3.23 | -15.89 | 1.81 | -46.61 | 0.01 | 0.0 | 54.9 | -6.22 | 0 | 0 | 0 | 0 | 0 | 0 | -8.8 | 0 | 0.07 | 600.0 | 0.07 | 0 | 0.00 | 0 |
| 2014 (1) | 1.87 | 19.11 | 17.66 | 4.07 | 2.28 | 6.05 | 0 | 0 | 81.03 | -3.17 | 0.21 | 0 | 8.2 | 130.34 | 10.12 | 137.87 | 20.49 | -11.3 | 3.84 | 9.4 | 3.39 | 27.92 | 0.01 | 0 | 58.54 | 3.19 | 0.16 | 0.0 | 0.46 | 2.22 | -5.35 | 0 | -4.72 | 0 | 0.01 | 0.0 | -5.34 | 0 | 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) | 2.87 | -30.68 | -32.79 | 15.29 | 9.68 | 96.03 | 0 | 0 | 0 | 0 | 0 | 0 | 10.25 | 26.54 | -27.15 | -1.68 | -342.11 | -1033.33 | 2.77 | 6.54 | -5.78 | 7.06 | 16.92 | 44.67 | 20.18 | 17.39 | 30.7 | 5.55 | -2.97 | 12.35 | 0 | 0 | 0 | 0 | 0 | 0 | 40.28 | 2.26 | 2.26 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | -0.44 | -136.36 | -128.39 | -0.35 | -127.13 | -121.6 | -2.34 | -2.63 | -60.27 | -2.78 | -159.81 | -3188.89 | 0.08 | 3.23 | 71.72 |
| 24Q2 (19) | 4.14 | -8.61 | -5.05 | 13.94 | 75.57 | 46.58 | 0 | 0 | 0 | 0 | 0 | 0 | 8.1 | -24.16 | -41.68 | -0.38 | -300.0 | -171.7 | 2.6 | -3.7 | -26.76 | 6.04 | 9.25 | 14.35 | 17.19 | 22.7 | 25.93 | 5.72 | 0.35 | 14.63 | 0 | 0 | 0 | 0 | 0 | 0 | 39.39 | 0.0 | 0.0 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 1.21 | -23.9 | -11.68 | 1.29 | -22.75 | -10.42 | -2.28 | -17.53 | -85.37 | -1.07 | -205.71 | -864.29 | 0.07 | 17.62 | 66.59 |
| 24Q1 (18) | 4.53 | 2.03 | 29.8 | 7.94 | 9.07 | -27.55 | 0 | 0 | 0 | 0 | 0 | 0 | 10.68 | 4.81 | -11.15 | 0.19 | 272.73 | -69.84 | 2.7 | 51.69 | -8.16 | 5.53 | 55.85 | 43.44 | 14.01 | 9.28 | -22.51 | 5.7 | -0.87 | 12.43 | 0 | 0 | 0 | 0 | 0 | 0 | 39.39 | -2.21 | -2.21 | 0.09 | 0.0 | 28.57 | 0 | 0 | 0 | 1.59 | 11.19 | 87.06 | 1.67 | 9.87 | 81.52 | -1.94 | -23.57 | -97.96 | -0.35 | -150.0 | -169.23 | 0.06 | 40.84 | 66.52 |
| 23Q4 (17) | 4.44 | 3.98 | 22.31 | 7.28 | -6.67 | -35.92 | 0 | 0 | 0 | 0 | 0 | 0 | 10.19 | -27.58 | -49.65 | -0.11 | -161.11 | -191.67 | 1.78 | -39.46 | -35.27 | 3.55 | -27.33 | 7.52 | 12.82 | -16.97 | -27.61 | 5.75 | 16.4 | 64.29 | 0 | 0 | 0 | 0 | 0 | 0 | 40.28 | 2.26 | 1.13 | 0.09 | 28.57 | 28.57 | 0 | 0 | 0 | 1.43 | -7.74 | 550.0 | 1.52 | -6.17 | 424.14 | -1.57 | -7.53 | -72.53 | -0.14 | -255.56 | 79.71 | 0.04 | 0.41 | 76.88 |
| 23Q3 (16) | 4.27 | -2.06 | 4.66 | 7.8 | -17.98 | -43.72 | 0 | 0 | 0 | 0 | 0 | 0 | 14.07 | 1.3 | -33.16 | 0.18 | -66.04 | 50.0 | 2.94 | -17.18 | -25.57 | 4.88 | -7.58 | -3.95 | 15.44 | 13.11 | -11.32 | 4.94 | -1.0 | 46.59 | 0 | 0 | 0 | 0 | 0 | 0 | 39.39 | 0.0 | 3.55 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 1.55 | 13.14 | 545.83 | 1.62 | 12.5 | 575.0 | -1.46 | -18.7 | -13.18 | 0.09 | -35.71 | 108.57 | 0.04 | 0.15 | 73.11 |
| 23Q2 (15) | 4.36 | 24.93 | 4.31 | 9.51 | -13.23 | -39.19 | 0 | 0 | 0 | 0 | 0 | 0 | 13.89 | 15.56 | -39.5 | 0.53 | -15.87 | 278.57 | 3.55 | 20.75 | -24.31 | 5.28 | 37.05 | -19.19 | 13.65 | -24.5 | -37.24 | 4.99 | -1.58 | 157.22 | 0 | 0 | 0 | 0 | 0 | 0 | 39.39 | -2.21 | -22.34 | 0.07 | 0.0 | -50.0 | 0 | 0 | 0 | 1.37 | 61.18 | 110.64 | 1.44 | 56.52 | 111.3 | -1.23 | -25.51 | -50.0 | 0.14 | 207.69 | 101.02 | 0.04 | 17.57 | 74.45 |
| 23Q1 (14) | 3.49 | -3.86 | 2.05 | 10.96 | -3.52 | -28.88 | 0 | 0 | 0 | 0 | 0 | 0 | 12.02 | -40.61 | -37.04 | 0.63 | 425.0 | -41.12 | 2.94 | 6.91 | -32.41 | 3.85 | 16.82 | -36.45 | 18.08 | 2.09 | -34.47 | 5.07 | 44.86 | 158.67 | 0 | 0 | 0 | 0 | 0 | 0 | 40.28 | 1.13 | -21.51 | 0.07 | 0.0 | -50.0 | 0 | 0 | 0 | 0.85 | 286.36 | 106.45 | 0.92 | 217.24 | 107.06 | -0.98 | -7.69 | -366.67 | -0.13 | 81.16 | 99.03 | 0.04 | 49.61 | 50.39 |
| 22Q4 (13) | 3.63 | -11.03 | -5.96 | 11.36 | -18.04 | -25.31 | 0 | 0 | 0 | 0 | 0 | 0 | 20.24 | -3.85 | 38.54 | 0.12 | 0.0 | 109.09 | 2.75 | -30.38 | -19.83 | 3.30 | -35.08 | -27.65 | 17.71 | 1.72 | -20.62 | 3.5 | 3.86 | 85.19 | 0 | 0 | 0 | 0 | 0 | 0 | 39.83 | 4.71 | -19.58 | 0.07 | 0 | -50.0 | 0 | 0 | 0 | 0.22 | -8.33 | 101.6 | 0.29 | 20.83 | 102.13 | -0.91 | 29.46 | -1920.0 | -0.69 | 34.29 | 94.96 | 0.03 | -1.73 | -1.96 |
| 22Q3 (12) | 4.08 | -2.39 | 25.93 | 13.86 | -11.38 | -2.94 | 0 | 0 | 0 | 0 | 0 | 0 | 21.05 | -8.32 | 39.59 | 0.12 | -14.29 | -87.37 | 3.95 | -15.78 | -17.19 | 5.08 | -22.25 | -20.9 | 17.41 | -19.95 | -31.32 | 3.37 | 73.71 | 149.63 | 0 | 0 | 0 | 0 | 0 | 0 | 38.04 | -25.0 | -23.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.24 | 101.86 | 101.93 | 0.24 | 101.88 | 101.95 | -1.29 | -57.32 | -2680.0 | -1.05 | 92.34 | 91.52 | 0.03 | 0.92 | 301.29 |
| 22Q2 (11) | 4.18 | 22.22 | -12.18 | 15.64 | 1.49 | 19.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | 22.96 | 20.27 | 0.13 | 0.14 | -86.92 | -87.16 | 4.69 | 7.82 | -22.61 | 6.54 | 7.77 | -24.37 | 21.75 | -21.17 | -11.26 | 1.94 | -1.02 | 79.63 | 0 | 0 | 0 | 0 | 0 | 0 | 50.72 | -1.17 | -2.31 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | -12.88 | 2.28 | 9.3 | -12.74 | 2.3 | 9.32 | -0.82 | -290.48 | -1466.67 | -13.7 | -2.32 | 3.11 | 0.03 | 1.36 | 0 |
| 22Q1 (10) | 3.42 | -11.4 | 69.31 | 15.41 | 1.31 | 59.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | 19.09 | 30.66 | -15.49 | 1.07 | 181.06 | -55.42 | 4.35 | 26.82 | -24.48 | 6.07 | 33.01 | -32.36 | 27.59 | 23.67 | 34.59 | 1.96 | 3.7 | 44.12 | 0 | 0 | 0 | 0 | 0 | 0 | 51.32 | 3.61 | -5.49 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | -13.18 | 4.15 | 18.14 | -13.04 | 4.19 | 18.24 | -0.21 | -520.0 | -520.0 | -13.39 | 2.26 | 16.57 | 0.02 | -2.47 | 0 |
| 21Q4 (9) | 3.86 | 19.14 | 149.03 | 15.21 | 6.51 | 64.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 14.61 | -3.12 | 7.19 | -1.32 | -238.95 | -28.16 | 3.43 | -28.09 | -12.5 | 4.56 | -29.03 | -33.13 | 22.31 | -11.99 | 7.52 | 1.89 | 40.0 | 4.42 | 0 | 0 | 0 | 0 | 0 | 0 | 49.53 | 0.0 | -13.55 | 0.14 | 0.0 | -12.5 | 0 | 0 | 0 | -13.75 | -10.62 | 29.56 | -13.61 | -10.74 | 29.7 | 0.05 | 0.0 | -16.67 | -13.7 | -10.66 | 29.6 | 0.03 | 302.24 | 0 |
| 21Q3 (8) | 3.24 | -31.93 | 123.45 | 14.28 | 8.92 | -17.17 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 15.08 | -34.23 | 37.59 | 0.95 | -12.84 | 1155.56 | 4.77 | -21.29 | 45.87 | 6.43 | -25.66 | 33.75 | 25.35 | 3.43 | 16.02 | 1.35 | 25.0 | -48.47 | 0 | 0 | 0 | 0 | 0 | 0 | 49.53 | -4.6 | -9.78 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | -12.43 | 12.46 | 30.21 | -12.29 | 12.53 | 30.37 | 0.05 | -16.67 | 0.0 | -12.38 | 12.45 | 30.29 | 0.01 | 0 | 0 |
| 21Q2 (7) | 4.76 | 135.64 | 67.02 | 13.11 | 35.29 | -8.13 | 0.11 | -56.0 | -80.0 | 0 | 0 | 0 | 22.93 | 1.51 | 34.49 | 1.09 | -54.58 | 223.86 | 6.06 | 5.21 | 29.76 | 8.64 | -3.62 | 0 | 24.51 | 19.56 | 54.44 | 1.08 | -20.59 | -62.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | 51.92 | -4.38 | -9.37 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | -14.2 | 11.8 | 22.83 | -14.05 | 11.91 | 22.97 | 0.06 | 20.0 | 20.0 | -14.14 | 11.9 | 22.94 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.02 | 30.32 | 0 | 9.69 | 4.53 | 0 | 0.25 | -37.5 | 0 | 0 | 0 | 0 | 22.59 | 65.74 | 42.61 | 2.4 | 333.01 | 330.77 | 5.76 | 46.94 | 0 | 8.97 | 31.5 | 0 | 20.5 | -1.2 | 0 | 1.36 | -24.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 54.3 | -5.22 | -2.16 | 0.15 | -6.25 | 0 | 0 | 0 | 0 | -16.1 | 17.52 | 0 | -15.95 | 17.61 | 5.12 | 0.05 | -16.67 | 0.0 | -16.05 | 17.52 | -32200.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.55 | 6.9 | -63.87 | 9.27 | -46.23 | -38.89 | 0.4 | -23.08 | -29.82 | 0 | 0 | 0 | 13.63 | 24.36 | -43.7 | -1.03 | -1044.44 | 86.43 | 3.92 | 19.88 | -31.94 | 6.82 | 41.94 | 0 | 20.75 | -5.03 | 20.43 | 1.81 | -30.92 | -52.62 | 0 | 0 | -100.0 | 0 | 0 | 0 | 57.29 | 4.35 | -4.94 | 0.16 | 6.67 | -5.88 | 0 | 0 | 0 | -19.52 | -9.6 | -12.83 | -19.36 | -9.69 | -13.02 | 0.06 | 20.0 | -14.29 | -19.46 | -9.57 | -12.94 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.45 | -49.12 | 0.0 | 17.24 | 20.81 | 0.0 | 0.52 | -5.45 | 0.0 | 0 | 0 | 0.0 | 10.96 | -35.72 | 0.0 | -0.09 | 89.77 | 0.0 | 3.27 | -29.98 | 0.0 | 4.80 | 0 | 0.0 | 21.85 | 37.68 | 0.0 | 2.62 | -9.97 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 54.9 | -4.17 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | -17.81 | 3.21 | 0.0 | -17.65 | 3.23 | 0.0 | 0.05 | 0.0 | 0.0 | -17.76 | 3.22 | 0.0 | 0.00 | 0 | 0.0 |
