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) | 29.79 | 14.05 | 94.48 | 21.52 | 0.07 | 16.67 | 0 | 0 | 15.22 | -82.5 | 3.07 | -86.1 | 0 | 0 | 0.00 | 0 | 159.52 | 16.61 | 3.82 | 61.86 | 21.12 | -0.09 | 0.21 | 16.67 | 34.23 | 41.04 | 9.26 | 31.35 | 0 | 0 | 12.85 | -59.71 | 22.11 | -43.22 | 0 | 0 | 12.85 | -59.71 | 0.00 | 0 |
| 2022 (9) | 26.12 | 100.46 | 77.75 | -19.69 | 0.06 | 0.0 | 0 | 0 | 86.98 | 138.5 | 22.09 | 247.87 | 0 | 0 | 0.00 | 0 | 136.8 | -15.49 | 2.36 | 4.42 | 21.14 | -0.28 | 0.18 | -5.26 | 24.27 | 14.97 | 7.05 | 9.98 | 0 | 0 | 31.89 | 134.31 | 38.94 | 94.41 | 0 | 0 | 31.89 | 134.31 | 0.00 | 0 |
| 2021 (8) | 13.03 | -29.34 | 96.81 | 27.18 | 0.06 | 200.0 | 0 | 0 | 36.47 | -22.16 | 6.35 | -38.05 | 0.03 | 200.0 | 0.08 | 285.39 | 161.88 | 17.14 | 2.26 | -3.83 | 21.2 | -0.24 | 0.19 | 0.0 | 21.11 | 0.38 | 6.41 | 18.92 | 0 | 0 | 13.61 | -22.49 | 20.03 | -12.72 | 0 | 0 | 13.61 | -22.49 | 0.00 | 0 |
| 2020 (7) | 18.44 | 192.7 | 76.12 | 4.79 | 0.02 | 0 | 0 | 0 | 46.85 | 25.2 | 10.25 | 117.62 | 0.01 | 0.0 | 0.02 | -20.13 | 138.19 | 11.59 | 2.35 | 840.0 | 21.25 | 0 | 0.19 | 0.0 | 21.03 | 0.48 | 5.39 | 9.55 | 0 | 0 | 17.56 | 24.89 | 22.95 | 20.92 | 0 | 0 | 17.56 | 24.89 | 0.00 | 0 |
| 2019 (6) | 6.3 | -56.58 | 72.64 | 122.14 | 0 | 0 | 0 | 0 | 37.42 | 40.62 | 4.71 | 41.02 | 0.01 | -66.67 | 0.03 | -76.3 | 123.84 | 71.98 | 0.25 | 25.0 | 0 | 0 | 0.19 | 5.56 | 20.93 | 0.38 | 4.92 | 7.19 | 0 | 0 | 14.06 | 9.67 | 18.98 | 9.02 | 0 | 0 | 14.06 | 9.33 | 0.00 | 0 |
| 2018 (5) | 14.51 | -1.36 | 32.7 | -19.34 | 0 | 0 | 0 | 0 | 26.61 | -15.39 | 3.34 | -55.35 | 0.03 | 50.0 | 0.11 | 77.28 | 72.01 | -1.29 | 0.2 | 0 | 0 | 0 | 0.18 | -5.26 | 20.85 | -9.86 | 4.59 | 19.53 | 0 | 0 | 12.82 | -13.67 | 17.41 | -6.85 | 0.04 | -20.0 | 12.86 | -13.69 | 0.00 | 0 |
| 2017 (4) | 14.71 | 119.23 | 40.54 | 109.62 | 0 | 0 | 0 | 0 | 31.45 | -31.32 | 7.48 | -25.05 | 0.02 | -33.33 | 0.06 | -2.94 | 72.95 | 25.28 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | 23.13 | 0.35 | 3.84 | 35.21 | 0 | 0 | 14.85 | 5.1 | 18.69 | 10.14 | 0.05 | -50.0 | 14.9 | 4.71 | 0.00 | 0 |
| 2016 (3) | 6.71 | -24.27 | 19.34 | -34.75 | 0 | 0 | 0 | 0 | 45.79 | 14.73 | 9.98 | 37.09 | 0.03 | -25.0 | 0.07 | -34.63 | 58.23 | -24.43 | 0 | 0 | 0 | 0 | 0.19 | 5.56 | 23.05 | 0.52 | 2.84 | 34.6 | 0 | 0 | 14.13 | 32.8 | 16.97 | 33.1 | 0.1 | 11.11 | 14.23 | 32.62 | 0.00 | 0 |
| 2015 (2) | 8.86 | 49.41 | 29.64 | 1.26 | 4.6 | 1.32 | 0 | 0 | 39.91 | 118.45 | 7.28 | 86.19 | 0.04 | 0 | 0.10 | 0 | 77.05 | 2.42 | 0 | 0 | 0 | 0 | 0.18 | 0.0 | 22.93 | 32.62 | 2.11 | 22.67 | 0 | 0 | 10.64 | 47.57 | 12.75 | 42.62 | 0.09 | 28.57 | 10.73 | 47.39 | 0.00 | 0 |
| 2014 (1) | 5.93 | 6.65 | 29.27 | 15.92 | 4.54 | 0 | 0 | 0 | 18.27 | -52.9 | 3.91 | -70.38 | 0 | 0 | 0.00 | 0 | 75.23 | 15.33 | 0 | 0 | 0 | 0 | 0.18 | 0.0 | 17.29 | 15.42 | 1.72 | 63.81 | 0 | 0 | 7.21 | 8.26 | 8.94 | 15.65 | 0.07 | 0 | 7.28 | 9.31 | 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) | 29.79 | -2.46 | 14.05 | 94.48 | 4.59 | 21.52 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.3 | -95.59 | -98.91 | -0.48 | -131.58 | -106.03 | 0 | 0 | 0 | 0.00 | 0 | 0 | 159.52 | 5.89 | 16.61 | 3.82 | -0.78 | 61.86 | 21.12 | 0.05 | -0.09 | 0.21 | 5.0 | 16.67 | 34.23 | 0.0 | 41.04 | 9.26 | 0.0 | 31.35 | 0 | 0 | 0 | 12.85 | -3.6 | -59.71 | 22.11 | -2.12 | -43.22 | 0 | 0 | 0 | 12.85 | -3.6 | -59.71 | 0.00 | 0 | 0 |
| 23Q3 (19) | 30.54 | 47.32 | 65.08 | 90.33 | 22.75 | 16.18 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 6.8 | -1.88 | -82.26 | 1.52 | -19.58 | -86.52 | 0 | 0 | 0 | 0.00 | 0 | 0 | 150.64 | 1.96 | 2.43 | 3.85 | -1.03 | 61.76 | 21.11 | -0.05 | -0.24 | 0.2 | 0.0 | 5.26 | 34.23 | 0.0 | 40.98 | 9.26 | 0.0 | 31.35 | 0 | 0 | 0 | 13.33 | 12.87 | -44.3 | 22.59 | 7.21 | -27.08 | 0 | 0 | 0 | 13.33 | 12.87 | -44.3 | 0.00 | 0 | 0 |
| 23Q2 (18) | 20.73 | 16.99 | 65.97 | 73.59 | -5.35 | -27.66 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 6.93 | 482.35 | -66.71 | 1.89 | 1250.0 | -43.58 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 147.75 | 2.97 | -9.57 | 3.89 | 66.24 | 62.08 | 21.12 | -0.05 | -0.24 | 0.2 | 11.11 | 5.26 | 34.23 | 41.04 | 61.69 | 9.26 | 31.35 | 31.35 | 0 | 0 | 0 | 11.81 | -46.51 | -6.64 | 21.07 | -27.67 | 6.95 | 0 | 0 | 0 | 11.81 | -46.51 | -6.64 | 0.00 | 0 | 0 |
| 23Q1 (17) | 17.72 | -32.16 | 59.5 | 77.75 | 0.0 | -29.54 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 1.19 | -95.69 | 495.0 | 0.14 | -98.24 | 127.45 | 0 | 0 | 0 | 0.00 | 0 | 0 | 143.49 | 4.89 | -16.09 | 2.34 | -0.85 | -3.31 | 21.13 | -0.05 | -0.28 | 0.18 | 0.0 | -5.26 | 24.27 | 0.0 | 14.64 | 7.05 | 0.0 | 9.98 | 0 | 0 | 0 | 22.08 | -30.76 | 68.42 | 29.13 | -25.19 | 49.23 | 0 | 0 | 0 | 22.08 | -30.76 | 68.42 | 0.00 | 0 | 0 |
| 22Q4 (16) | 26.12 | 41.19 | 100.46 | 77.75 | 0.0 | -19.69 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 27.61 | -27.99 | 8806.45 | 7.96 | -29.43 | 1758.33 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 136.8 | -6.98 | -15.49 | 2.36 | -0.84 | 4.42 | 21.14 | -0.09 | -0.28 | 0.18 | -5.26 | -5.26 | 24.27 | -0.04 | 14.97 | 7.05 | 0.0 | 9.98 | 0 | 0 | 0 | 31.89 | 33.26 | 134.31 | 38.94 | 25.69 | 94.41 | 0 | 0 | 0 | 31.89 | 33.26 | 134.31 | 0.00 | 0 | 0 |
| 22Q3 (15) | 18.5 | 48.12 | 5.17 | 77.75 | -23.57 | 2.14 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 38.34 | 84.15 | 16569.57 | 11.28 | 236.72 | 2992.31 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 147.07 | -9.98 | 11.92 | 2.38 | -0.83 | 4.39 | 21.16 | -0.05 | -0.24 | 0.19 | 0.0 | 0.0 | 24.28 | 14.69 | 15.18 | 7.05 | 0.0 | 9.98 | 0 | 0 | 0 | 23.93 | 89.17 | 69.84 | 30.98 | 57.26 | 51.05 | 0 | 0 | 0 | 23.93 | 89.17 | 69.84 | 0.00 | 0 | 0 |
| 22Q2 (14) | 12.49 | 12.42 | 2.38 | 101.73 | -7.8 | 33.64 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 20.82 | 10310.0 | 8228.0 | 3.35 | 756.86 | 917.07 | 0.01 | 0 | -75.0 | 0.05 | 0 | -22.66 | 163.38 | -4.46 | 32.2 | 2.4 | -0.83 | 4.35 | 21.17 | -0.09 | -0.24 | 0.19 | 0.0 | 0.0 | 21.17 | 0.0 | 0.43 | 7.05 | 9.98 | 30.8 | 0 | 0 | 0 | 12.65 | -3.51 | -48.95 | 19.7 | 0.92 | -34.7 | 0 | 0 | 0 | 12.65 | -3.51 | -48.95 | 0.00 | 0 | 0 |
| 22Q1 (13) | 11.11 | -14.74 | -63.86 | 110.34 | 13.98 | 44.96 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | 0.2 | -35.48 | -99.44 | -0.51 | -6.25 | -106.68 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 171.01 | 5.64 | 44.91 | 2.42 | 7.08 | 3.86 | 21.19 | -0.05 | -0.24 | 0.19 | 0.0 | 0.0 | 21.17 | 0.28 | 0.43 | 6.41 | 0.0 | 18.92 | 0 | 0 | 0 | 13.11 | -3.67 | -47.96 | 19.52 | -2.55 | -36.17 | 0 | 0 | 0 | 13.11 | -3.67 | -47.96 | 0.00 | 0 | 0 |
| 21Q4 (12) | 13.03 | -25.92 | -29.34 | 96.81 | 27.18 | 27.18 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | 0.31 | 34.78 | -98.98 | -0.48 | -23.08 | -105.93 | 0.03 | 0 | 200.0 | 0.08 | 0 | 285.39 | 161.88 | 23.19 | 17.14 | 2.26 | -0.88 | -3.83 | 21.2 | -0.05 | -0.24 | 0.19 | 0.0 | 0.0 | 21.11 | 0.14 | 0.38 | 6.41 | 0.0 | 18.92 | 0 | 0 | 0 | 13.61 | -3.41 | -22.49 | 20.03 | -2.34 | -12.72 | 0 | 0 | 0 | 13.61 | -3.41 | -22.49 | 0.00 | 0 | 0 |
| 21Q3 (11) | 17.59 | 44.18 | -28.09 | 76.12 | 0.0 | -9.11 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 0.23 | -8.0 | -30.3 | -0.39 | 4.88 | -44.44 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 131.41 | 6.33 | -8.33 | 2.28 | -0.87 | -11.63 | 21.21 | -0.05 | -0.42 | 0.19 | 0.0 | 0.0 | 21.08 | 0.0 | 0.72 | 6.41 | 18.92 | 18.92 | 0 | 0 | 0 | 14.09 | -43.14 | 48.94 | 20.51 | -32.02 | 38.11 | 0 | 0 | 0 | 14.09 | -43.14 | 48.94 | 0.00 | 0 | 0 |
| 21Q2 (10) | 12.2 | -60.31 | 64.86 | 76.12 | 0.0 | -3.83 | 0.05 | 66.67 | 0 | 0 | 0 | 0 | 0.25 | -99.3 | -55.36 | -0.41 | -105.37 | -412.5 | 0.04 | 100.0 | 100.0 | 0.06 | 100.93 | 54.48 | 123.59 | 4.73 | 0.75 | 2.3 | -1.29 | 820.0 | 21.22 | -0.09 | 0 | 0.19 | 0.0 | 0.0 | 21.08 | 0.0 | 0.72 | 5.39 | 0.0 | 0.0 | 0 | 0 | 0 | 24.78 | -1.63 | 154.68 | 30.17 | -1.34 | 99.54 | 0 | 0 | 0 | 24.78 | -1.63 | 154.68 | 0.00 | 0 | 0 |
| 21Q1 (9) | 30.74 | 66.7 | 455.88 | 76.12 | 0.0 | 2.71 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 35.68 | 17.21 | 129.9 | 7.63 | -5.8 | 205.2 | 0.02 | 100.0 | -33.33 | 0.03 | 39.83 | -47.78 | 118.01 | -14.6 | 1.19 | 2.33 | -0.85 | 832.0 | 21.24 | -0.05 | 0 | 0.19 | 0.0 | 5.56 | 21.08 | 0.24 | 0.72 | 5.39 | 0.0 | 9.55 | 0 | 0 | 0 | 25.19 | 43.45 | 52.02 | 30.58 | 33.25 | 42.36 | 0 | 0 | 0 | 25.19 | 43.45 | 52.02 | 0.00 | 0 | 0 |
| 20Q4 (8) | 18.44 | -24.61 | 192.7 | 76.12 | -9.11 | 4.79 | 0.02 | 0 | 0 | 0 | 0 | 0 | 30.44 | 9124.24 | 395.77 | 8.1 | 3100.0 | 1783.72 | 0.01 | 0.0 | 0.0 | 0.02 | -51.87 | -20.13 | 138.19 | -3.6 | 11.59 | 2.35 | -8.91 | 840.0 | 21.25 | -0.23 | 0 | 0.19 | 0.0 | 0.0 | 21.03 | 0.48 | 0.48 | 5.39 | 0.0 | 9.55 | 0 | 0 | 0 | 17.56 | 85.62 | 24.89 | 22.95 | 54.55 | 20.92 | 0 | 0 | 0 | 17.56 | 85.62 | 24.89 | 0.00 | 0 | 0 |
| 20Q3 (7) | 24.46 | 230.54 | 495.13 | 83.75 | 5.81 | 92.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.33 | -41.07 | -98.87 | -0.27 | -237.5 | -105.71 | 0.01 | -50.0 | -50.0 | 0.04 | 14.24 | 0 | 143.35 | 16.86 | 55.33 | 2.58 | 932.0 | 529.27 | 21.3 | 0 | 0 | 0.19 | 0.0 | 5.56 | 20.93 | 0.0 | 0.0 | 5.39 | 0.0 | 9.55 | 0 | 0 | 0 | 9.46 | -2.77 | -30.65 | 14.85 | -1.79 | -19.99 | 0 | 0 | 0 | 9.46 | -2.77 | -30.65 | 0.00 | 0 | 0 |
| 20Q2 (6) | 7.4 | 33.82 | -7.96 | 79.15 | 6.8 | 141.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.56 | -96.39 | -63.4 | -0.08 | -103.2 | 11.11 | 0.02 | -33.33 | -33.33 | 0.04 | -32.08 | 0 | 122.67 | 5.19 | 53.09 | 0.25 | 0.0 | -3.85 | 0 | 0 | 0 | 0.19 | 5.56 | 5.56 | 20.93 | 0.0 | 0.05 | 5.39 | 9.55 | 9.55 | 0 | 0 | 0 | 9.73 | -41.28 | 9.2 | 15.12 | -29.61 | 9.33 | 0 | 0 | -100.0 | 9.73 | -41.28 | 8.72 | 0.00 | 0 | 0 |
| 20Q1 (5) | 5.53 | -12.22 | -54.89 | 74.11 | 2.02 | 126.01 | 0 | 0 | 0 | 0 | 0 | 0 | 15.52 | 152.77 | 3348.89 | 2.5 | 481.4 | 814.29 | 0.03 | 200.0 | 0.0 | 0.06 | 113.87 | 0 | 116.62 | -5.83 | 53.15 | 0.25 | 0.0 | 31.58 | 0 | 0 | 0 | 0.18 | -5.26 | 0.0 | 20.93 | 0.0 | 0.1 | 4.92 | 0.0 | 7.19 | 0 | 0 | 0 | 16.57 | 17.85 | 32.88 | 21.48 | 13.17 | 25.98 | 0 | 0 | -100.0 | 16.57 | 17.85 | 32.45 | 0.00 | 0 | 0 |
| 19Q4 (4) | 6.3 | 53.28 | 0.0 | 72.64 | 67.3 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.14 | -79.04 | 0.0 | 0.43 | -90.91 | 0.0 | 0.01 | -50.0 | 0.0 | 0.03 | 0 | 0.0 | 123.84 | 34.19 | 0.0 | 0.25 | -39.02 | 0.0 | 0 | 0 | 0.0 | 0.19 | 5.56 | 0.0 | 20.93 | 0.0 | 0.0 | 4.92 | 0.0 | 0.0 | 0 | 0 | 0.0 | 14.06 | 3.08 | 0.0 | 18.98 | 2.26 | 0.0 | 0 | 0 | 0.0 | 14.06 | 3.08 | 0.0 | 0.00 | 0 | 0.0 |
