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) | 3.7 | -17.78 | 1.71 | -29.05 | 0.63 | 34.04 | 0 | 0 | 7.52 | 166.67 | 1.38 | 206.67 | 0.59 | -13.24 | 7.85 | -67.46 | 1.6 | 3.23 | 0.02 | 100.0 | 7.78 | 11.3 | 0.24 | -11.11 | 15.06 | 3.51 | 0.3 | 15.38 | 0 | 0 | 1.38 | 200.0 | 1.69 | 134.72 | 0.01 | 0 | 1.39 | 202.17 | 0.04 | 1.93 |
| 2022 (9) | 4.5 | -29.58 | 2.41 | 60.67 | 0.47 | 6.82 | 0 | 0 | 2.82 | -12.96 | 0.45 | -59.82 | 0.68 | -65.66 | 24.11 | -60.54 | 1.55 | 545.83 | 0.01 | 0 | 6.99 | 108.04 | 0.27 | -3.57 | 14.55 | 6.99 | 0.26 | 73.33 | 0 | 0 | 0.46 | -65.93 | 0.72 | -52.0 | 0 | 0 | 0.46 | -65.93 | 0.03 | 1336.34 |
| 2021 (8) | 6.39 | 299.38 | 1.5 | 25.0 | 0.44 | 22.22 | 0 | 0 | 3.24 | -46.8 | 1.12 | 80.65 | 1.98 | 10.61 | 61.11 | 107.91 | 0.24 | 33.33 | 0 | 0 | 3.36 | 29.73 | 0.28 | -6.67 | 13.6 | 41.67 | 0.15 | 66.67 | 0 | 0 | 1.35 | 75.32 | 1.5 | 76.47 | 0 | 0 | 1.35 | 75.32 | 0.00 | 0 |
| 2020 (7) | 1.6 | 29.03 | 1.2 | -20.0 | 0.36 | 12.5 | 0 | 0 | 6.09 | -23.3 | 0.62 | 47.62 | 1.79 | -38.28 | 29.39 | -19.53 | 0.18 | 50.0 | 0 | 0 | 2.59 | 3.6 | 0.3 | -6.25 | 9.6 | 0.0 | 0.09 | 125.0 | 0 | 0 | 0.77 | 14.93 | 0.85 | 19.72 | 0 | 0 | 0.77 | 14.93 | 0.00 | 0 |
| 2019 (6) | 1.24 | 5.08 | 1.5 | 200.0 | 0.32 | 966.67 | 0 | 0 | 7.94 | 92.25 | 0.42 | -10.64 | 2.9 | 229.55 | 36.52 | 71.41 | 0.12 | -63.64 | 0 | 0 | 2.5 | 594.44 | 0.32 | 0 | 9.6 | 45.45 | 0.04 | 0 | 0 | 0 | 0.67 | 59.52 | 0.71 | 69.05 | 0 | 0 | 0.67 | 59.52 | 0.00 | 0 |
| 2018 (5) | 1.18 | -17.48 | 0.5 | 0 | 0.03 | 0 | 0 | 0 | 4.13 | -46.08 | 0.47 | -22.95 | 0.88 | 14.29 | 21.31 | 111.97 | 0.33 | 153.85 | 0.05 | -83.33 | 0.36 | 0 | 0 | 0 | 6.6 | -88.99 | 0 | 0 | 0 | 0 | 0.42 | 0 | 0.42 | 0 | 0 | 0 | 0.42 | 0 | 0.00 | 0 |
| 2017 (4) | 1.43 | 346.88 | 0 | 0 | 0 | 0 | 0 | 0 | 7.66 | 206.4 | 0.61 | 0 | 0.77 | -10.47 | 10.05 | -70.78 | 0.13 | 8.33 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 59.97 | 100.1 | 0 | 0 | 0 | 0 | -53.42 | 0 | -53.42 | 0 | 0 | 0 | -53.42 | 0 | 0.00 | 0 |
| 2016 (3) | 0.32 | 220.0 | 0.96 | 6.67 | 0.05 | 0.0 | 0 | 0 | 2.5 | 233.33 | -0.5 | 0 | 0.86 | 160.61 | 34.40 | -21.82 | 0.12 | -90.48 | 0.3 | -3.23 | 0 | 0 | 0 | 0 | 29.97 | 0.0 | 0 | 0 | 0 | 0 | -27.62 | 0 | -27.62 | 0 | 0 | 0 | -27.62 | 0 | 0.02 | -2.93 |
| 2015 (2) | 0.1 | -81.13 | 0.9 | 18.42 | 0.05 | 0.0 | 0 | 0 | 0.75 | -29.25 | -2.16 | 0 | 0.33 | 135.71 | 44.00 | 233.14 | 1.26 | 800.0 | 0.31 | -18.42 | 0.05 | -50.0 | 0 | 0 | 29.97 | 0.0 | 0 | 0 | 0 | 0 | -27.12 | 0 | -27.12 | 0 | 0 | 0 | -27.12 | 0 | 0.02 | 0 |
| 2014 (1) | 0.53 | -26.39 | 0.76 | -30.28 | 0.05 | 25.0 | 0 | 0 | 1.06 | -15.87 | -0.66 | 0 | 0.14 | -22.22 | 13.21 | -7.55 | 0.14 | -53.33 | 0.38 | -30.91 | 0.1 | -33.33 | 0 | 0 | 29.97 | 20.02 | 0 | 0 | 0 | 0 | -24.98 | 0 | -24.98 | 0 | 0 | 0 | -24.98 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 3.7 | -13.15 | -17.78 | 1.71 | -33.98 | -29.05 | 0.63 | 8.62 | 34.04 | 0 | 0 | 0 | 2.21 | -7.14 | 179.75 | 0.52 | 218.18 | 550.0 | 0.59 | -38.54 | -13.24 | 7.84 | -50.13 | -67.62 | 1.6 | 9.59 | 3.23 | 0.02 | 0.0 | 100.0 | 7.78 | 5.99 | 11.3 | 0.24 | -4.0 | -11.11 | 15.06 | 0.0 | 3.51 | 0.3 | 0.0 | 15.38 | 0 | 0 | 0 | 1.38 | 58.62 | 200.0 | 1.69 | 44.44 | 134.72 | 0.01 | 200.0 | 0 | 1.39 | 61.63 | 202.17 | 0.04 | 6.55 | 1.93 |
| 23Q3 (19) | 4.26 | 4.67 | -5.33 | 2.59 | -16.72 | -35.57 | 0.58 | 0.0 | 107.14 | 0 | 0 | 0 | 2.38 | 95.08 | 170.45 | -0.44 | -152.38 | -358.82 | 0.96 | -23.81 | -56.76 | 15.71 | -42.51 | -81.32 | 1.46 | -21.08 | 55.32 | 0.02 | 0.0 | 0 | 7.34 | -1.87 | 216.38 | 0.25 | -3.85 | -3.85 | 15.06 | 0.0 | 3.51 | 0.3 | 0.0 | 15.38 | 0 | 0 | 0 | 0.87 | -33.59 | 123.08 | 1.17 | -27.33 | 80.0 | -0.01 | 50.0 | 0 | 0.86 | -33.33 | 120.51 | 0.03 | 9.7 | 1742.08 |
| 23Q2 (18) | 4.07 | 5.17 | 0.49 | 3.11 | 18.7 | -22.25 | 0.58 | 0.0 | 65.71 | 0 | 0 | 0 | 1.22 | -29.07 | 71.83 | 0.84 | 78.72 | 320.0 | 1.26 | -10.0 | -17.65 | 27.33 | -19.96 | -49.98 | 1.85 | 7.56 | 230.36 | 0.02 | 100.0 | 0 | 7.48 | -1.97 | 221.03 | 0.26 | 0.0 | -3.7 | 15.06 | 3.51 | 3.51 | 0.3 | 15.38 | 15.38 | 0 | 0 | 0 | 1.31 | 40.86 | 495.45 | 1.61 | 35.29 | 235.42 | -0.02 | 0.0 | 0 | 1.29 | 41.76 | 486.36 | 0.03 | -5.96 | 1561.97 |
| 23Q1 (17) | 3.87 | -14.0 | -31.99 | 2.62 | 8.71 | 74.67 | 0.58 | 23.4 | 7.41 | 0 | 0 | 0 | 1.72 | 117.72 | 300.0 | 0.47 | 487.5 | 0 | 1.4 | 105.88 | -3.45 | 34.15 | 41.1 | -20.64 | 1.72 | 10.97 | 616.67 | 0.01 | 0.0 | 0 | 7.63 | 9.16 | 64.44 | 0.26 | -3.7 | -3.7 | 14.55 | 0.0 | 6.99 | 0.26 | 0.0 | 73.33 | 0 | 0 | 0 | 0.93 | 102.17 | -31.11 | 1.19 | 65.28 | -20.67 | -0.02 | 0 | 0 | 0.91 | 97.83 | -32.59 | 0.03 | -7.26 | 1231.99 |
| 22Q4 (16) | 4.5 | 0.0 | -29.58 | 2.41 | -40.05 | 60.67 | 0.47 | 67.86 | 6.82 | 0 | 0 | 0 | 0.79 | -10.23 | 27.42 | 0.08 | -52.94 | -61.9 | 0.68 | -69.37 | -65.66 | 24.20 | -71.22 | -60.4 | 1.55 | 64.89 | 545.83 | 0.01 | 0 | 0 | 6.99 | 201.29 | 108.04 | 0.27 | 3.85 | -3.57 | 14.55 | 0.0 | 6.99 | 0.26 | 0.0 | 73.33 | 0 | 0 | 0 | 0.46 | 17.95 | -65.93 | 0.72 | 10.77 | -52.0 | 0 | 0 | 0 | 0.46 | 17.95 | -65.93 | 0.03 | 1825.58 | 1336.34 |
| 22Q3 (15) | 4.5 | 11.11 | -34.31 | 4.02 | 0.5 | 235.0 | 0.28 | -20.0 | -24.32 | 0 | 0 | 0 | 0.88 | 23.94 | -15.38 | 0.17 | -15.0 | -58.54 | 2.22 | 45.1 | 43.23 | 84.09 | 53.89 | 74.69 | 0.94 | 67.86 | 327.27 | 0 | 0 | 0 | 2.32 | -0.43 | -4.53 | 0.26 | -3.7 | -7.14 | 14.55 | 0.0 | 6.99 | 0.26 | 0.0 | 73.33 | 0 | 0 | 0 | 0.39 | 77.27 | -65.79 | 0.65 | 35.42 | -49.61 | 0 | 0 | 0 | 0.39 | 77.27 | -65.79 | 0.00 | -1.03 | 47.1 |
| 22Q2 (14) | 4.05 | -28.82 | 84.09 | 4.0 | 166.67 | 233.33 | 0.35 | -35.19 | -5.41 | 0 | 0 | 0 | 0.71 | 65.12 | -44.53 | 0.2 | 0 | -61.54 | 1.53 | 5.52 | 93.67 | 54.64 | 27.0 | 210.57 | 0.56 | 133.33 | 107.41 | 0 | 0 | 0 | 2.33 | -49.78 | -7.91 | 0.27 | 0.0 | -6.9 | 14.55 | 6.99 | 51.56 | 0.26 | 73.33 | 73.33 | 0 | 0 | 0 | 0.22 | -83.7 | -69.86 | 0.48 | -68.0 | -45.45 | 0 | 0 | 0 | 0.22 | -83.7 | -69.86 | 0.00 | -24.63 | 0 |
| 22Q1 (13) | 5.69 | -10.95 | 124.9 | 1.5 | 0.0 | 25.0 | 0.54 | 22.73 | 50.0 | 0 | 0 | 0 | 0.43 | -30.65 | 43.33 | 0 | -100.0 | 100.0 | 1.45 | -26.77 | 253.66 | 43.03 | -29.59 | 375.39 | 0.24 | 0.0 | 9.09 | 0 | 0 | 0 | 4.64 | 38.1 | 85.6 | 0.27 | -3.57 | -10.0 | 13.6 | 0.0 | 41.67 | 0.15 | 0.0 | 66.67 | 0 | 0 | 0 | 1.35 | 0.0 | 80.0 | 1.5 | 0.0 | 80.72 | 0 | 0 | 0 | 1.35 | 0.0 | 80.0 | 0.00 | 0.0 | 0 |
| 21Q4 (12) | 6.39 | -6.72 | 299.38 | 1.5 | 25.0 | 25.0 | 0.44 | 18.92 | 22.22 | 0 | 0 | 0 | 0.62 | -40.38 | 3.33 | 0.21 | -48.78 | 90.91 | 1.98 | 27.74 | 10.61 | 61.11 | 26.95 | 107.91 | 0.24 | 9.09 | 33.33 | 0 | 0 | 0 | 3.36 | 38.27 | 29.73 | 0.28 | 0.0 | -6.67 | 13.6 | 0.0 | 41.67 | 0.15 | 0.0 | 66.67 | 0 | 0 | 0 | 1.35 | 18.42 | 75.32 | 1.5 | 16.28 | 76.47 | 0 | 0 | 0 | 1.35 | 18.42 | 75.32 | 0.00 | 97.21 | 0 |
| 21Q3 (11) | 6.85 | 211.36 | 186.61 | 1.2 | 0.0 | 62.16 | 0.37 | 0.0 | 2.78 | 0 | 0 | 0 | 1.04 | -18.75 | -54.98 | 0.41 | -21.15 | 0.0 | 1.55 | 96.2 | 51.96 | 48.14 | 173.59 | 378.06 | 0.22 | -18.52 | -4.35 | 0 | 0 | 0 | 2.43 | -3.95 | -9.33 | 0.28 | -3.45 | -9.68 | 13.6 | 41.67 | 41.67 | 0.15 | 0.0 | 66.67 | 0 | 0 | 0 | 1.14 | 56.16 | 72.73 | 1.29 | 46.59 | 74.32 | 0 | 0 | 0 | 1.14 | 56.16 | 72.73 | 0.00 | 0 | 0 |
| 21Q2 (10) | 2.2 | -13.04 | -20.58 | 1.2 | 0.0 | 60.0 | 0.37 | 2.78 | 2.78 | 0 | 0 | 0 | 1.28 | 326.67 | -3.03 | 0.52 | 2700.0 | 550.0 | 0.79 | 92.68 | -65.5 | 17.59 | 94.4 | -25.4 | 0.27 | 22.73 | 3.85 | 0 | 0 | 0 | 2.53 | 1.2 | -8.66 | 0.29 | -3.33 | -12.12 | 9.6 | 0.0 | 0.0 | 0.15 | 66.67 | 66.67 | 0 | 0 | 0 | 0.73 | -2.67 | 170.37 | 0.88 | 6.02 | 151.43 | 0 | 0 | 0 | 0.73 | -2.67 | 170.37 | 0.00 | 0 | 0 |
| 21Q1 (9) | 2.53 | 58.13 | 26.5 | 1.2 | 0.0 | -20.0 | 0.36 | 0.0 | 2.86 | 0 | 0 | 0 | 0.3 | -50.0 | -83.87 | -0.02 | -118.18 | -166.67 | 0.41 | -77.09 | -89.75 | 9.05 | -69.21 | -79.12 | 0.22 | 22.22 | -33.33 | 0 | 0 | 0 | 2.5 | -3.47 | -7.75 | 0.3 | 0.0 | -9.09 | 9.6 | 0.0 | 0.0 | 0.09 | 0.0 | 125.0 | 0 | 0 | 0 | 0.75 | -2.6 | 5.63 | 0.83 | -2.35 | 10.67 | 0 | 0 | 0 | 0.75 | -2.6 | 5.63 | 0.00 | 0 | 0 |
| 20Q4 (8) | 1.6 | -33.05 | 29.03 | 1.2 | 62.16 | -20.0 | 0.36 | 0.0 | 12.5 | 0 | 0 | 0 | 0.6 | -74.03 | -87.07 | 0.11 | -73.17 | -71.05 | 1.79 | 75.49 | -38.28 | 29.39 | 191.91 | -19.53 | 0.18 | -21.74 | 50.0 | 0 | 0 | 0 | 2.59 | -3.36 | 3.6 | 0.3 | -3.23 | -6.25 | 9.6 | 0.0 | 0.0 | 0.09 | 0.0 | 125.0 | 0 | 0 | 0 | 0.77 | 16.67 | 13.24 | 0.85 | 14.86 | 18.06 | 0 | 0 | 0 | 0.77 | 16.67 | 13.24 | 0.00 | 0 | 0 |
| 20Q3 (7) | 2.39 | -13.72 | 4.37 | 0.74 | -1.33 | 0 | 0.36 | 0.0 | 16.13 | 0 | 0 | 0 | 2.31 | 75.0 | 22.22 | 0.41 | 412.5 | 925.0 | 1.02 | -55.46 | 4.08 | 10.07 | -57.31 | 0 | 0.23 | -11.54 | 91.67 | 0 | 0 | -100.0 | 2.68 | -3.25 | 9.84 | 0.31 | -6.06 | -3.12 | 9.6 | 0.0 | 0.0 | 0.09 | 0.0 | 125.0 | 0 | 0 | 0 | 0.66 | 144.44 | 120.0 | 0.74 | 111.43 | 117.65 | 0 | 0 | 0 | 0.66 | 144.44 | 120.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 2.77 | 38.5 | 105.19 | 0.75 | -50.0 | 50.0 | 0.36 | 2.86 | 800.0 | 0 | 0 | 0 | 1.32 | -29.03 | 57.14 | 0.08 | 166.67 | 900.0 | 2.29 | -42.75 | 615.62 | 23.58 | -45.58 | 0 | 0.26 | -21.21 | 136.36 | 0 | 0 | -100.0 | 2.77 | 2.21 | 412.96 | 0.33 | 0.0 | 0 | 9.6 | 0.0 | 45.45 | 0.09 | 125.0 | 125.0 | 0 | 0 | 0 | 0.27 | -61.97 | 3.85 | 0.35 | -53.33 | 16.67 | 0 | 0 | 0 | 0.27 | -61.97 | 3.85 | 0.00 | 0 | 0 |
| 20Q1 (5) | 2.0 | 61.29 | 65.29 | 1.5 | 0.0 | 200.0 | 0.35 | 9.38 | 775.0 | 0 | 0 | 0 | 1.86 | -59.91 | 226.32 | 0.03 | -92.11 | 50.0 | 4.0 | 37.93 | 191.97 | 43.34 | 18.65 | 0 | 0.33 | 175.0 | 120.0 | 0 | 0 | -100.0 | 2.71 | 8.4 | 431.37 | 0.33 | 3.12 | 0 | 9.6 | 0.0 | 45.45 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 0.71 | 4.41 | 61.36 | 0.75 | 4.17 | 70.45 | 0 | 0 | 0 | 0.71 | 4.41 | 61.36 | 0.00 | 0 | 0 |
| 19Q4 (4) | 1.24 | -45.85 | 0.0 | 1.5 | 0 | 0.0 | 0.32 | 3.23 | 0.0 | 0 | 0 | 0.0 | 4.64 | 145.5 | 0.0 | 0.38 | 850.0 | 0.0 | 2.9 | 195.92 | 0.0 | 36.52 | 0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 2.5 | 2.46 | 0.0 | 0.32 | 0.0 | 0.0 | 9.6 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.68 | 126.67 | 0.0 | 0.72 | 111.76 | 0.0 | 0 | 0 | 0.0 | 0.68 | 126.67 | 0.0 | 0.00 | 0 | 0.0 |
