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) | 5.1 | 99.22 | 0.55 | 3.77 | 0 | 0 | 0 | 0 | 11.41 | -0.09 | 0.87 | -8.42 | 2.11 | -15.94 | 18.49 | -15.86 | 3.52 | -18.14 | 0 | 0 | 0.01 | 0 | 0 | 0 | 30.04 | 7.75 | 0 | 0 | 0 | 0 | -5.65 | 0 | -5.65 | 0 | -1.4 | 0 | -7.05 | 0 | 0.02 | -15.22 |
| 2022 (9) | 2.56 | 0.79 | 0.53 | -85.64 | 0.07 | -87.27 | 0.12 | 0.0 | 11.42 | 7.33 | 0.95 | 120.93 | 2.51 | -5.99 | 21.98 | -12.41 | 4.3 | 3.37 | 0 | 0 | 0 | 0 | 0 | 0 | 27.88 | 55.58 | 0 | 0 | 0 | 0 | -6.56 | 0 | -6.56 | 0 | -1.17 | 0 | -7.73 | 0 | 0.03 | -39.98 |
| 2021 (8) | 2.54 | 128.83 | 3.69 | -18.9 | 0.55 | -29.49 | 0.12 | 0 | 10.64 | 24.3 | 0.43 | 0 | 2.67 | 33.5 | 25.09 | 7.4 | 4.16 | 1.22 | 0.85 | -2.3 | 4.79 | 24.42 | 0 | 0 | 17.92 | 9.8 | 0 | 0 | 0 | 0 | -7.51 | 0 | -7.51 | 0 | -1.37 | 0 | -8.88 | 0 | 0.05 | -11.76 |
| 2020 (7) | 1.11 | 23.33 | 4.55 | -29.35 | 0.78 | -1.27 | 0 | 0 | 8.56 | -27.27 | -3.3 | 0 | 2.0 | -33.11 | 23.36 | -8.03 | 4.11 | -20.81 | 0.87 | -4.4 | 3.85 | -19.62 | 0.08 | 60.0 | 16.32 | 32.47 | 0 | 0 | 0 | 0 | -7.93 | 0 | -7.93 | 0 | -1.24 | 0 | -9.17 | 0 | 0.05 | -44.99 |
| 2019 (6) | 0.9 | -59.82 | 6.44 | 3.7 | 0.79 | 163.33 | 0 | 0 | 11.77 | -2.16 | -3.09 | 0 | 2.99 | -19.19 | 25.40 | -17.4 | 5.19 | -1.7 | 0.91 | 0 | 4.79 | 1.91 | 0.05 | -37.5 | 12.32 | 0.33 | 0 | 0 | 0 | 0 | -4.58 | 0 | -4.58 | 0 | -1.15 | 0 | -5.73 | 0 | 0.10 | -13.76 |
| 2018 (5) | 2.24 | 239.39 | 6.21 | 43.09 | 0.3 | -95.7 | 0 | 0 | 12.03 | -11.74 | -1.17 | 0 | 3.7 | -13.35 | 30.76 | -1.82 | 5.28 | 0.0 | 0 | 0 | 4.7 | 0 | 0.08 | 100.0 | 12.28 | 0.33 | 0 | 0 | 0 | 0 | -1.43 | 0 | -1.43 | 0 | -1.0 | 0 | -2.43 | 0 | 0.11 | 62.09 |
| 2017 (4) | 0.66 | -44.54 | 4.34 | 138.46 | 6.98 | 0 | 0 | 0 | 13.63 | -13.3 | -0.15 | 0 | 4.27 | -13.56 | 31.33 | -0.31 | 5.28 | 5.39 | 0.52 | -7.14 | 0 | 0 | 0.04 | 0 | 12.24 | 0.08 | 0 | 0 | 0 | 0 | -0.28 | 0 | -0.28 | 0 | -0.99 | 0 | -1.27 | 0 | 0.07 | 7.57 |
| 2016 (3) | 1.19 | -28.31 | 1.82 | 22.97 | 0 | 0 | 0 | 0 | 15.72 | 1.42 | 0.2 | -42.86 | 4.94 | 14.62 | 31.42 | 13.01 | 5.01 | -1.57 | 0.56 | 14.29 | 6.79 | 3.03 | 0 | 0 | 12.23 | 0.0 | 0 | 0 | 0 | 0 | -0.12 | 0 | -0.12 | 0 | -1.09 | 0 | -1.21 | 0 | 0.07 | -3.88 |
| 2015 (2) | 1.66 | 97.62 | 1.48 | -55.42 | 0 | 0 | 0 | 0 | 15.5 | -1.02 | 0.35 | 169.23 | 4.31 | 2.86 | 27.81 | 3.93 | 5.09 | 0.2 | 0.49 | 0 | 6.59 | 9314.29 | 0.01 | 0.0 | 12.23 | 0.0 | 0 | 0 | 0 | 0 | -0.27 | 0 | -0.27 | 0 | -0.58 | 0 | -0.85 | 0 | 0.07 | -21.57 |
| 2014 (1) | 0.84 | -40.85 | 3.32 | 9.57 | 0.29 | 0.0 | 0 | 0 | 15.66 | 9.21 | 0.13 | 0 | 4.19 | 21.1 | 26.76 | 10.89 | 5.08 | 13.39 | 0 | 0 | 0.07 | -80.56 | 0.01 | -50.0 | 12.23 | 0.0 | 0 | 0 | 0 | 0 | -0.61 | 0 | -0.61 | 0 | 0.04 | 0 | -0.57 | 0 | 0.09 | -5.26 |
| 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) | 3.93 | -13.44 | -28.02 | 0.33 | 3.12 | -17.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 2.54 | -3.05 | -11.81 | 0.13 | 116.67 | -61.76 | 2.16 | -8.47 | -3.14 | 20.53 | -5.52 | 4.6 | 3.61 | -3.22 | -5.5 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 30.04 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.34 | 2.2 | 7.29 | -5.34 | 2.2 | 7.29 | -1.51 | 17.03 | 0.66 | -6.85 | 5.91 | 5.91 | 0.03 | 6.65 | 8.15 |
| 24Q2 (19) | 4.54 | -3.2 | -18.05 | 0.32 | -5.88 | -23.81 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 2.62 | 5.22 | -8.71 | 0.06 | -53.85 | -73.91 | 2.36 | 15.69 | 8.26 | 21.73 | 18.35 | 11.05 | 3.73 | 0.54 | -7.21 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 30.04 | 0.0 | 0.1 | 0 | 0 | 0 | 0 | 0 | 0 | -5.46 | 1.09 | 10.64 | -5.46 | 1.09 | 10.64 | -1.82 | 8.08 | -30.0 | -7.28 | 2.93 | 3.06 | 0.03 | 0.61 | 3.38 |
| 24Q1 (18) | 4.69 | -8.04 | -17.43 | 0.34 | -38.18 | -29.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.49 | -13.24 | -10.43 | 0.13 | 85.71 | -40.91 | 2.04 | -3.32 | -12.82 | 18.36 | -0.79 | -10.86 | 3.71 | 5.4 | -12.71 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 30.04 | 0.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -5.52 | 2.3 | 12.93 | -5.52 | 2.3 | 12.93 | -1.98 | -41.43 | -51.15 | -7.5 | -6.38 | 1.96 | 0.03 | 3.1 | -0.66 |
| 23Q4 (17) | 5.1 | -6.59 | 99.22 | 0.55 | 37.5 | 3.77 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 2.87 | -0.35 | 1.41 | 0.07 | -79.41 | -68.18 | 2.11 | -5.38 | -15.94 | 18.51 | -5.71 | -15.86 | 3.52 | -7.85 | -18.14 | 0 | 0 | 0 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 30.04 | 0.0 | 7.75 | 0 | 0 | 0 | 0 | 0 | 0 | -5.65 | 1.91 | 13.87 | -5.65 | 1.91 | 13.87 | -1.4 | 7.89 | -19.66 | -7.05 | 3.16 | 8.8 | 0.02 | -2.23 | -15.22 |
| 23Q3 (16) | 5.46 | -1.44 | 27.87 | 0.4 | -4.76 | -63.3 | 0.01 | -50.0 | -87.5 | 0 | 0 | -100.0 | 2.88 | 0.35 | 8.27 | 0.34 | 47.83 | -22.73 | 2.23 | 2.29 | -6.3 | 19.63 | 0.31 | -5.89 | 3.82 | -4.98 | -8.61 | 0 | 0 | -100.0 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 30.04 | 0.1 | 13.87 | 0 | 0 | 0 | 0 | 0 | 0 | -5.76 | 5.73 | 14.92 | -5.76 | 5.73 | 14.92 | -1.52 | -8.57 | -12.59 | -7.28 | 3.06 | 10.34 | 0.02 | 1.94 | -20.63 |
| 23Q2 (15) | 5.54 | -2.46 | -28.42 | 0.42 | -12.5 | -32.26 | 0.02 | -50.0 | -75.0 | 0 | 0 | -100.0 | 2.87 | 3.24 | -7.12 | 0.23 | 4.55 | 27.78 | 2.18 | -6.84 | -6.44 | 19.57 | -5.0 | -2.83 | 4.02 | -5.41 | -5.85 | 0 | 0 | -100.0 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 30.01 | -0.03 | 14.02 | 0 | 0 | 0 | 0 | 0 | 0 | -6.11 | 3.63 | 15.26 | -6.11 | 3.63 | 15.26 | -1.4 | -6.87 | -6.06 | -7.51 | 1.83 | 11.96 | 0.02 | -3.32 | -4.44 |
| 23Q1 (14) | 5.68 | 121.88 | 205.38 | 0.48 | -9.43 | -66.43 | 0.04 | -42.86 | -92.73 | 0 | -100.0 | 0 | 2.78 | -1.77 | -1.77 | 0.22 | 0.0 | 100.0 | 2.34 | -6.77 | -12.36 | 20.60 | -6.36 | -15.83 | 4.25 | -1.16 | -3.63 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 30.02 | 7.68 | 67.52 | 0 | 0 | 0 | 0 | 0 | 0 | -6.34 | 3.35 | 14.32 | -6.34 | 3.35 | 14.32 | -1.31 | -11.97 | -7.38 | -7.65 | 1.03 | 11.25 | 0.03 | -12.02 | -46.86 |
| 22Q4 (13) | 2.56 | -40.05 | 0.79 | 0.53 | -51.38 | -85.64 | 0.07 | -12.5 | -87.27 | 0.12 | 0.0 | 0.0 | 2.83 | 6.39 | 0.0 | 0.22 | -50.0 | -62.71 | 2.51 | 5.46 | -5.99 | 22.00 | 5.46 | -12.34 | 4.3 | 2.87 | 3.37 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 27.88 | 5.69 | 55.58 | 0 | 0 | 0 | 0 | 0 | 0 | -6.56 | 3.1 | 12.65 | -6.56 | 3.1 | 12.65 | -1.17 | 13.33 | 14.6 | -7.73 | 4.8 | 12.95 | 0.03 | -8.47 | -39.98 |
| 22Q3 (12) | 4.27 | -44.83 | 364.13 | 1.09 | 75.81 | -67.07 | 0.08 | 0.0 | -85.19 | 0.12 | 0.0 | 9.09 | 2.66 | -13.92 | -5.67 | 0.44 | 144.44 | 2100.0 | 2.38 | 2.15 | -10.53 | 20.86 | 3.58 | -22.13 | 4.18 | -2.11 | -4.35 | 0.89 | 2.3 | 7.23 | 0.01 | -66.67 | -99.79 | 0 | 0 | -100.0 | 26.38 | 0.23 | 61.64 | 0 | 0 | 0 | 0 | 0 | 0 | -6.77 | 6.1 | 16.42 | -6.77 | 6.1 | 16.42 | -1.35 | -2.27 | 4.26 | -8.12 | 4.81 | 14.62 | 0.03 | 22.74 | -50.72 |
| 22Q2 (11) | 7.74 | 316.13 | 550.42 | 0.62 | -56.64 | -78.09 | 0.08 | -85.45 | -86.44 | 0.12 | 0 | 0 | 3.09 | 9.19 | 27.16 | 0.18 | 63.64 | 263.64 | 2.33 | -12.73 | -2.51 | 20.14 | -17.71 | -23.24 | 4.27 | -3.17 | 0.23 | 0.87 | 0.0 | 2.35 | 0.03 | -99.46 | -99.38 | 0 | 0 | -100.0 | 26.32 | 46.88 | 61.27 | 0 | 0 | 0 | 0 | 0 | 0 | -7.21 | 2.57 | 11.21 | -7.21 | 2.57 | 11.21 | -1.32 | -8.2 | 5.04 | -8.53 | 1.04 | 10.3 | 0.03 | -46.24 | -57.77 |
| 22Q1 (10) | 1.86 | -26.77 | 73.83 | 1.43 | -61.25 | -36.73 | 0.55 | 0.0 | -22.54 | 0 | -100.0 | 0 | 2.83 | 0.0 | 10.55 | 0.11 | -81.36 | 237.5 | 2.67 | 0.0 | 11.72 | 24.47 | -2.47 | -11.73 | 4.41 | 6.01 | 10.8 | 0.87 | 2.35 | 1.16 | 5.53 | 15.45 | 4.54 | 0 | 0 | -100.0 | 17.92 | 0.0 | 9.8 | 0 | 0 | 0 | 0 | 0 | 0 | -7.4 | 1.46 | 7.62 | -7.4 | 1.46 | 7.62 | -1.22 | 10.95 | 5.43 | -8.62 | 2.93 | 7.31 | 0.05 | -0.64 | -22.41 |
| 21Q4 (9) | 2.54 | 176.09 | 128.83 | 3.69 | 11.48 | -18.9 | 0.55 | 1.85 | -29.49 | 0.12 | 9.09 | 0 | 2.83 | 0.35 | 33.49 | 0.59 | 2850.0 | 234.09 | 2.67 | 0.38 | 33.5 | 25.09 | -6.32 | 7.4 | 4.16 | -4.81 | 1.22 | 0.85 | 2.41 | -2.3 | 4.79 | -0.42 | 24.42 | 0 | -100.0 | -100.0 | 17.92 | 9.8 | 9.8 | 0 | 0 | 0 | 0 | 0 | 0 | -7.51 | 7.28 | 5.3 | -7.51 | 7.28 | 5.3 | -1.37 | 2.84 | -10.48 | -8.88 | 6.62 | 3.16 | 0.05 | -24.84 | -11.76 |
| 21Q3 (8) | 0.92 | -22.69 | -6.12 | 3.31 | 16.96 | -23.56 | 0.54 | -8.47 | -47.06 | 0.11 | 0 | 0 | 2.82 | 16.05 | 41.0 | 0.02 | 118.18 | 102.86 | 2.66 | 11.3 | 40.0 | 26.79 | 2.11 | 25.34 | 4.37 | 2.58 | -0.68 | 0.83 | -2.35 | 2.47 | 4.81 | -1.23 | 23.97 | 0.05 | -16.67 | -44.44 | 16.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.1 | 0.25 | -8.0 | -8.1 | 0.25 | -8.0 | -1.41 | -1.44 | -9.3 | -9.51 | 0.0 | -8.19 | 0.06 | 5.18 | 22.61 |
| 21Q2 (7) | 1.19 | 11.21 | -6.3 | 2.83 | 25.22 | -32.13 | 0.59 | -16.9 | -47.79 | 0 | 0 | 0 | 2.43 | -5.08 | 25.26 | -0.11 | -37.5 | 91.85 | 2.39 | 0.0 | 9.13 | 26.23 | -5.38 | 0 | 4.26 | 7.04 | -5.33 | 0.85 | -1.16 | 4.94 | 4.87 | -7.94 | 23.92 | 0.06 | -14.29 | -50.0 | 16.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.12 | -1.37 | -19.76 | -8.12 | -1.37 | -19.76 | -1.39 | -7.75 | -1.46 | -9.51 | -2.26 | -16.69 | 0.06 | -1.21 | 76.55 |
| 21Q1 (6) | 1.07 | -3.6 | 69.84 | 2.26 | -50.33 | -64.52 | 0.71 | -8.97 | -33.02 | 0 | 0 | 0 | 2.56 | 20.75 | 2.4 | -0.08 | 81.82 | 90.12 | 2.39 | 19.5 | -8.78 | 27.73 | 18.67 | 0 | 3.98 | -3.16 | -15.5 | 0.86 | -1.15 | 2.38 | 5.29 | 37.4 | 15.25 | 0.07 | -12.5 | 75.0 | 16.32 | 0.0 | 32.47 | 0 | 0 | 0 | 0 | 0 | 0 | -8.01 | -1.01 | -48.06 | -8.01 | -1.01 | -48.06 | -1.29 | -4.03 | 0.77 | -9.3 | -1.42 | -38.6 | 0.06 | 13.0 | -35.95 |
| 20Q4 (5) | 1.11 | 13.27 | 23.33 | 4.55 | 5.08 | -29.35 | 0.78 | -23.53 | -1.27 | 0 | 0 | 0 | 2.12 | 6.0 | -13.47 | -0.44 | 37.14 | 69.01 | 2.0 | 5.26 | -33.11 | 23.36 | 9.32 | 0 | 4.11 | -6.59 | -20.81 | 0.87 | 7.41 | -4.4 | 3.85 | -0.77 | -19.62 | 0.08 | -11.11 | 60.0 | 16.32 | 0.0 | 32.47 | 0 | 0 | 0 | 0 | 0 | 0 | -7.93 | -5.73 | -73.14 | -7.93 | -5.73 | -73.14 | -1.24 | 3.88 | -7.83 | -9.17 | -4.32 | -60.03 | 0.05 | 4.43 | -44.99 |
| 20Q3 (4) | 0.98 | -22.83 | 0.0 | 4.33 | 3.84 | 0.0 | 1.02 | -9.73 | 0.0 | 0 | 0 | 0.0 | 2.0 | 3.09 | 0.0 | -0.7 | 48.15 | 0.0 | 1.9 | -13.24 | 0.0 | 21.37 | 0 | 0.0 | 4.4 | -2.22 | 0.0 | 0.81 | 0.0 | 0.0 | 3.88 | -1.27 | 0.0 | 0.09 | -25.0 | 0.0 | 16.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -7.5 | -10.62 | 0.0 | -7.5 | -10.62 | 0.0 | -1.29 | 5.84 | 0.0 | -8.79 | -7.85 | 0.0 | 0.05 | 51.45 | 0.0 |
