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) | 0.63 | -12.5 | 2.05 | 17.14 | 0.75 | 11.94 | 0 | 0 | 19.95 | -36.59 | -1.33 | 0 | 1.04 | -23.53 | 5.21 | 20.59 | 3.23 | -40.3 | 7.34 | -0.14 | 5.79 | -11.47 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -2.17 | 0 | -2.17 | 0 | -0.09 | 0 | -2.26 | 0 | 0.00 | 0 |
| 2022 (9) | 0.72 | -54.72 | 1.75 | -30.0 | 0.67 | 34.0 | 0 | 0 | 31.46 | 6.1 | 0.99 | -6.6 | 1.36 | 0.74 | 4.32 | -5.06 | 5.41 | -6.88 | 7.35 | 3.67 | 6.54 | -9.29 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -0.84 | 0 | -0.84 | 0 | -0.09 | 0 | -0.93 | 0 | 0.00 | 0 |
| 2021 (8) | 1.59 | 127.14 | 2.5 | -59.02 | 0.5 | 42.86 | 0 | 0 | 29.65 | 90.19 | 1.06 | 0 | 1.35 | 4.65 | 4.55 | -44.97 | 5.81 | 14.15 | 7.09 | -1.39 | 7.21 | 25.39 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -1.73 | 0 | -1.73 | 0 | -0.01 | 0 | -1.74 | 0 | 0.00 | 0 |
| 2020 (7) | 0.7 | 45.83 | 6.1 | 10.71 | 0.35 | -41.67 | 0 | 0 | 15.59 | -47.1 | -1.62 | 0 | 1.29 | -21.34 | 8.27 | 48.69 | 5.09 | -5.39 | 7.19 | -0.28 | 5.75 | 20.04 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -2.79 | 0 | -2.79 | 0 | -0.01 | 0 | -2.8 | 0 | 0.00 | 0 |
| 2019 (6) | 0.48 | -30.43 | 5.51 | 81.85 | 0.6 | 0.0 | 0 | 0 | 29.47 | -19.28 | 0.69 | -71.49 | 1.64 | -43.45 | 5.56 | -29.94 | 5.38 | 2.09 | 7.21 | 171.05 | 4.79 | 154.79 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -1.17 | 0 | -1.17 | 0 | -0.04 | 0 | -1.21 | 0 | 0.00 | 0 |
| 2018 (5) | 0.69 | -35.51 | 3.03 | 203.0 | 0.6 | -56.83 | 0 | 0 | 36.51 | 16.13 | 2.42 | 106.84 | 2.9 | 31.22 | 7.94 | 13.0 | 5.27 | 23.42 | 2.66 | -1.85 | 1.88 | -64.86 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -1.84 | 0 | -1.84 | 0 | -0.03 | 0 | -1.87 | 0 | 0.00 | 0 |
| 2017 (4) | 1.07 | 245.16 | 1.0 | -45.36 | 1.39 | 1163.64 | 0 | 0 | 31.44 | 43.37 | 1.17 | 0 | 2.21 | -12.65 | 7.03 | -39.07 | 4.27 | -16.44 | 2.71 | 4.63 | 5.35 | -21.67 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -4.26 | 0 | -4.26 | 0 | 0 | 0 | -4.26 | 0 | 0.00 | 0 |
| 2016 (3) | 0.31 | 19.23 | 1.83 | -19.03 | 0.11 | 0.0 | 0 | 0 | 21.93 | -13.49 | -0.63 | 0 | 2.53 | 17.67 | 11.54 | 36.03 | 5.11 | 1.59 | 2.59 | -4.43 | 6.83 | 23.51 | 0 | 0 | 13.21 | 0.0 | 0 | 0 | 0 | 0 | -5.43 | 0 | -5.43 | 0 | 0 | 0 | -5.43 | 0 | 0.00 | 0 |
| 2015 (2) | 0.26 | -73.2 | 2.26 | -76.36 | 0.11 | -47.62 | 0 | 0 | 25.35 | -27.82 | 0.04 | 0 | 2.15 | 26.47 | 8.48 | 75.21 | 5.03 | -33.55 | 2.71 | 453.06 | 5.53 | 1480.0 | 0 | 0 | 13.21 | 29.38 | 0 | 0 | 0 | 0 | -4.8 | 0 | -4.8 | 0 | 0 | 0 | -4.8 | 0 | 0.00 | 0 |
| 2014 (1) | 0.97 | 59.02 | 9.56 | -3.24 | 0.21 | -43.24 | 0 | 0 | 35.12 | -24.78 | -2.46 | 0 | 1.7 | -46.71 | 4.84 | -29.15 | 7.57 | -17.81 | 0.49 | -36.36 | 0.35 | 0 | 0 | 0 | 10.21 | -40.01 | 0 | 0 | 0 | 0 | -3.66 | 0 | -3.66 | 0 | 0 | 0 | -3.66 | 0 | 0.06 | 19.62 |
| 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) | 0.4 | -23.08 | -18.37 | 1.17 | -48.68 | -50.84 | 0.31 | -58.67 | -58.67 | 0 | 0 | 0 | 6.37 | 30.8 | 19.29 | 0.04 | 128.57 | 110.0 | 1.26 | 96.88 | 32.63 | 5.50 | 88.03 | 21.23 | 4.44 | 9.9 | -15.27 | 7.28 | -0.14 | -1.09 | 7.17 | 32.29 | 19.9 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.42 | 1.63 | -24.74 | -2.42 | 1.63 | -24.74 | -0.09 | 0.0 | 0.0 | -2.51 | 1.57 | -23.65 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.52 | -22.39 | -8.77 | 2.28 | 71.43 | -33.33 | 0.75 | 0.0 | 4.17 | 0 | 0 | 0 | 4.87 | -21.83 | 8.71 | -0.14 | 0.0 | 60.0 | 0.64 | -57.62 | -12.33 | 2.92 | -58.37 | -8.48 | 4.04 | 17.78 | -15.83 | 7.29 | -0.41 | -1.22 | 5.42 | -3.39 | -12.01 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.46 | -6.03 | -59.74 | -2.46 | -6.03 | -59.74 | -0.09 | 0.0 | 0.0 | -2.55 | -5.81 | -56.44 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.67 | 6.35 | 34.0 | 1.33 | -35.12 | -44.81 | 0.75 | 0.0 | 7.14 | 0 | 0 | 0 | 6.23 | 14.31 | 33.12 | -0.14 | 41.67 | 60.0 | 1.51 | 45.19 | 64.13 | 7.02 | 34.72 | 108.1 | 3.43 | 6.19 | -41.37 | 7.32 | -0.27 | -1.21 | 5.61 | -3.11 | -11.65 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.32 | -6.91 | -94.96 | -2.32 | -6.91 | -94.96 | -0.09 | 0.0 | 0.0 | -2.41 | -6.64 | -88.28 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.63 | 28.57 | -12.5 | 2.05 | -13.87 | 17.14 | 0.75 | 0.0 | 11.94 | 0 | 0 | 0 | 5.45 | 2.06 | -15.5 | -0.24 | 40.0 | -300.0 | 1.04 | 9.47 | -23.53 | 5.21 | 14.96 | 20.59 | 3.23 | -38.36 | -40.3 | 7.34 | -0.27 | -0.14 | 5.79 | -3.18 | -11.47 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.17 | -11.86 | -158.33 | -2.17 | -11.86 | -158.33 | -0.09 | 0.0 | 0.0 | -2.26 | -11.33 | -143.01 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.49 | -14.04 | -37.18 | 2.38 | -30.41 | 9.17 | 0.75 | 4.17 | 15.38 | 0 | 0 | 0 | 5.34 | 19.2 | -26.24 | -0.4 | -14.29 | -471.43 | 0.95 | 30.14 | -27.48 | 4.53 | 41.94 | 15.44 | 5.24 | 9.17 | -4.03 | 7.36 | -0.27 | 2.51 | 5.98 | -2.92 | -11.01 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.94 | -25.97 | -148.72 | -1.94 | -25.97 | -148.72 | -0.09 | 0.0 | -800.0 | -2.03 | -24.54 | -156.96 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.57 | 14.0 | -6.56 | 3.42 | 41.91 | 21.28 | 0.72 | 2.86 | 20.0 | 0 | 0 | 0 | 4.48 | -4.27 | -49.61 | -0.35 | 0.0 | -152.24 | 0.73 | -20.65 | -52.29 | 3.19 | -5.34 | -29.82 | 4.8 | -17.95 | -23.08 | 7.38 | -0.4 | 2.64 | 6.16 | -2.99 | -10.47 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.54 | -29.41 | -116.9 | -1.54 | -29.41 | -116.9 | -0.09 | 0.0 | -800.0 | -1.63 | -27.34 | -126.39 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.5 | -30.56 | -50.98 | 2.41 | 37.71 | -18.86 | 0.7 | 4.48 | 27.27 | 0 | 0 | 0 | 4.68 | -27.44 | -47.3 | -0.35 | -483.33 | -177.78 | 0.92 | -32.35 | -52.82 | 3.37 | -21.93 | -44.01 | 5.85 | 8.13 | -10.55 | 7.41 | 0.82 | 3.93 | 6.35 | -2.91 | -9.93 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.19 | -41.67 | 6.3 | -1.19 | -41.67 | 6.3 | -0.09 | 0.0 | -800.0 | -1.28 | -37.63 | 0.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.72 | -7.69 | -54.72 | 1.75 | -19.72 | -30.0 | 0.67 | 3.08 | 34.0 | 0 | 0 | 0 | 6.45 | -10.91 | -22.66 | -0.06 | 14.29 | -113.33 | 1.36 | 3.82 | 0.74 | 4.32 | 10.05 | -5.06 | 5.41 | -0.92 | -6.88 | 7.35 | 2.37 | 3.67 | 6.54 | -2.68 | -9.29 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.84 | -7.69 | 51.45 | -0.84 | -7.69 | 51.45 | -0.09 | -800.0 | -800.0 | -0.93 | -17.72 | 46.55 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.78 | 27.87 | 13.04 | 2.18 | -22.7 | -60.72 | 0.65 | 8.33 | 38.3 | 0 | 0 | 0 | 7.24 | -18.56 | -3.47 | -0.07 | -110.45 | -123.33 | 1.31 | -14.38 | -24.28 | 3.93 | -13.71 | -40.47 | 5.46 | -12.5 | -0.36 | 7.18 | -0.14 | 0.98 | 6.72 | -2.33 | 25.14 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.78 | -9.86 | 64.22 | -0.78 | -9.86 | 64.22 | -0.01 | 0.0 | 0.0 | -0.79 | -9.72 | 63.93 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.61 | -40.2 | -7.58 | 2.82 | -5.05 | -51.38 | 0.6 | 9.09 | 33.33 | 0 | 0 | 0 | 8.89 | 0.11 | 16.51 | 0.67 | 48.89 | 168.0 | 1.53 | -21.54 | -1.92 | 4.55 | -24.48 | -36.47 | 6.24 | -4.59 | 4.87 | 7.19 | 0.84 | 0.7 | 6.88 | -2.41 | 25.55 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.71 | 44.09 | 71.37 | -0.71 | 44.09 | 71.37 | -0.01 | 0.0 | 0.0 | -0.72 | 43.75 | 71.08 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.02 | -35.85 | 13.33 | 2.97 | 18.8 | -43.1 | 0.55 | 10.0 | 37.5 | 0 | 0 | 0 | 8.88 | 6.47 | 43.69 | 0.45 | 0.0 | 650.0 | 1.95 | 44.44 | 254.55 | 6.03 | 32.39 | 88.4 | 6.54 | 12.56 | 18.26 | 7.13 | 0.56 | -0.42 | 7.05 | -2.22 | 25.44 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.27 | 26.59 | 53.48 | -1.27 | 26.59 | 53.48 | -0.01 | 0.0 | 0.0 | -1.28 | 26.44 | 53.28 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.59 | 130.43 | 127.14 | 2.5 | -54.95 | -59.02 | 0.5 | 6.38 | 42.86 | 0 | 0 | 0 | 8.34 | 11.2 | 69.86 | 0.45 | 50.0 | 295.65 | 1.35 | -21.97 | 4.65 | 4.55 | -30.99 | -44.97 | 5.81 | 6.02 | 14.15 | 7.09 | -0.28 | -1.39 | 7.21 | 34.26 | 25.39 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.73 | 20.64 | 37.99 | -1.73 | 20.64 | 37.99 | -0.01 | 0.0 | 0.0 | -1.74 | 20.55 | 37.86 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.69 | 4.55 | -4.17 | 5.55 | -4.31 | -1.77 | 0.47 | 4.44 | 34.29 | 0 | 0 | 0 | 7.5 | -1.7 | 145.9 | 0.3 | 20.0 | 178.95 | 1.73 | 10.9 | 82.11 | 6.60 | -7.92 | 12.79 | 5.48 | -7.9 | 5.38 | 7.11 | -0.42 | -0.14 | 5.37 | -2.01 | -8.05 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.18 | 12.1 | 14.84 | -2.18 | 12.1 | 14.84 | -0.01 | 0.0 | 0.0 | -2.19 | 12.05 | 14.79 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.66 | -26.67 | 11.86 | 5.8 | 11.11 | -1.19 | 0.45 | 12.5 | -25.0 | 0 | 0 | 0 | 7.63 | 23.46 | 150.16 | 0.25 | 316.67 | 140.32 | 1.56 | 183.64 | 262.79 | 7.17 | 123.96 | 0 | 5.95 | 7.59 | 8.78 | 7.14 | -0.28 | -0.14 | 5.48 | -2.49 | 22.05 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.48 | 9.16 | -13.76 | -2.48 | 9.16 | -13.76 | -0.01 | 0.0 | 75.0 | -2.49 | 9.12 | -12.16 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.9 | 28.57 | 66.67 | 5.22 | -14.43 | -15.53 | 0.4 | 14.29 | -33.33 | 0 | 0 | 0 | 6.18 | 25.87 | 34.93 | 0.06 | 126.09 | 115.38 | 0.55 | -57.36 | -52.99 | 3.20 | -61.33 | 0 | 5.53 | 8.64 | 4.93 | 7.16 | -0.42 | -0.14 | 5.62 | -2.26 | 21.12 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.73 | 2.15 | -75.0 | -2.73 | 2.15 | -75.0 | -0.01 | 0.0 | 75.0 | -2.74 | 2.14 | -71.25 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.7 | -2.78 | 45.83 | 6.1 | 7.96 | 10.71 | 0.35 | 0.0 | -41.67 | 0 | 0 | 0 | 4.91 | 60.98 | -11.69 | -0.23 | 39.47 | -64.29 | 1.29 | 35.79 | -21.34 | 8.27 | 41.45 | 0 | 5.09 | -2.12 | -5.39 | 7.19 | 0.98 | -0.28 | 5.75 | -1.54 | 20.04 | 0 | 0 | 0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.79 | -8.98 | -138.46 | -2.79 | -8.98 | -138.46 | -0.01 | 0.0 | 75.0 | -2.8 | -8.95 | -131.4 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.72 | 22.03 | 0.0 | 5.65 | -3.75 | 0.0 | 0.35 | -41.67 | 0.0 | 0 | 0 | 0.0 | 3.05 | 0.0 | 0.0 | -0.38 | 38.71 | 0.0 | 0.95 | 120.93 | 0.0 | 5.85 | 0 | 0.0 | 5.2 | -4.94 | 0.0 | 7.12 | -0.42 | 0.0 | 5.84 | 30.07 | 0.0 | 0 | 0 | 0.0 | 13.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.56 | -17.43 | 0.0 | -2.56 | -17.43 | 0.0 | -0.01 | 75.0 | 0.0 | -2.57 | -15.77 | 0.0 | 0.00 | 0 | 0.0 |
