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) | 1.88 | -5.53 | 0.17 | -93.66 | 0.53 | 39.47 | 0 | 0 | 8.84 | 20.93 | -2.24 | 0 | 2.73 | -15.22 | 30.88 | -29.89 | 3.77 | 7.41 | 0.17 | -50.0 | 6.69 | -29.43 | 0.32 | -8.57 | 10.46 | 16.74 | 0.28 | 0.0 | 0 | 0 | -5.52 | 0 | -5.25 | 0 | 0 | 0 | -5.52 | 0 | 0.02 | -41.85 |
| 2022 (9) | 1.99 | 84.26 | 2.68 | -0.37 | 0.38 | 2.7 | 0 | 0 | 7.31 | -35.76 | -2.2 | 0 | 3.22 | -24.59 | 44.05 | 17.4 | 3.51 | 7.67 | 0.34 | -32.0 | 9.48 | 28.8 | 0.35 | 288.89 | 8.96 | 0.0 | 0.28 | 0.0 | 0 | 0 | -3.29 | 0 | -3.02 | 0 | 0.01 | 0 | -3.28 | 0 | 0.04 | 0 |
| 2021 (8) | 1.08 | -81.66 | 2.69 | 0 | 0.37 | -11.9 | 0 | 0 | 11.38 | 34.36 | -1.1 | 0 | 4.27 | 40.0 | 37.52 | 4.2 | 3.26 | 111.69 | 0.5 | 0 | 7.36 | 65.77 | 0.09 | 12.5 | 8.96 | 2.63 | 0.28 | 3.7 | 0 | 0 | -1.1 | 0 | -0.82 | 0 | 0 | 0 | -1.1 | 0 | 0.00 | 0 |
| 2020 (7) | 5.89 | 185.92 | 0 | 0 | 0.42 | 27.27 | 0 | 0 | 8.47 | 10.0 | 0.07 | -90.41 | 3.05 | 44.55 | 36.01 | 31.41 | 1.54 | -40.31 | 0 | 0 | 4.44 | -29.07 | 0.08 | 0 | 8.73 | 17.02 | 0.27 | 35.0 | 0 | 0 | 0.06 | -91.78 | 0.33 | -64.52 | 0 | 0 | 0.06 | -91.78 | 0.00 | 0 |
| 2019 (6) | 2.06 | -8.85 | 0.6 | -86.81 | 0.33 | 83.33 | 0 | 0 | 7.7 | 81.18 | 0.73 | 58.7 | 2.11 | 52.9 | 27.40 | -15.61 | 2.58 | 65.38 | 0 | 0 | 6.26 | 3.64 | 0 | 0 | 7.46 | 5.82 | 0.2 | 11.11 | 0 | 0 | 0.73 | 305.56 | 0.93 | 158.33 | 0 | 0 | 0.73 | 305.56 | 0.00 | 0 |
| 2018 (5) | 2.26 | 101.79 | 4.55 | -12.67 | 0.18 | 800.0 | 0 | 0 | 4.25 | 3.66 | 0.46 | 0 | 1.38 | 9.52 | 32.47 | 5.66 | 1.56 | 69.57 | 0 | 0 | 6.04 | 66.85 | 0 | 0 | 7.05 | 0.0 | 0.18 | 0.0 | 0 | 0 | 0.18 | 0 | 0.36 | 0 | 0 | 0 | 0.18 | 0 | 0.00 | 0 |
| 2017 (4) | 1.12 | -54.84 | 5.21 | 754.1 | 0.02 | 0.0 | 0 | 0 | 4.1 | -14.76 | -0.27 | 0 | 1.26 | 32.63 | 30.73 | 55.6 | 0.92 | -17.86 | 0 | 0 | 3.62 | -0.55 | 0 | 0 | 7.05 | 16.14 | 0.18 | 157.14 | 0 | 0 | -0.27 | 0 | -0.09 | 0 | 0 | 0 | -0.27 | 0 | 0.00 | 0 |
| 2016 (3) | 2.48 | 121.43 | 0.61 | 6000.0 | 0.02 | 0.0 | 0 | 0 | 4.81 | 67.6 | 1.09 | 53.52 | 0.95 | -15.93 | 19.75 | -49.84 | 1.12 | 115.38 | 0 | 0 | 3.64 | 385.33 | 0 | 0 | 6.07 | 11.38 | 0.07 | 0 | 0 | 0 | 1.09 | 57.97 | 1.16 | 68.12 | 0 | 0 | 1.09 | 57.97 | 0.00 | 0 |
| 2015 (2) | 1.12 | 261.29 | 0.01 | -96.97 | 0.02 | 0.0 | 0 | 0 | 2.87 | 120.77 | 0.71 | 0 | 1.13 | 121.57 | 39.37 | 0.36 | 0.52 | 100.0 | 0 | 0 | 0.75 | 837.5 | 0 | 0 | 5.45 | 292.09 | 0 | 0 | 0 | 0 | 0.69 | 0 | 0.69 | 0 | 0 | 0 | 0.69 | 0 | 0.00 | 0 |
| 2014 (1) | 0.31 | -36.73 | 0.33 | 0 | 0.02 | 0 | 0 | 0 | 1.3 | 39.78 | -0.21 | 0 | 0.51 | 131.82 | 39.23 | 65.84 | 0.26 | 13.04 | 0 | 0 | 0.08 | 0 | 0 | 0 | 1.39 | -21.02 | 0 | 0 | 0 | 0 | -0.21 | 0 | -0.21 | 0 | 0 | 0 | -0.21 | 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) | 0.59 | -52.42 | -53.91 | 0 | 0 | -100.0 | 0.65 | 12.07 | 22.64 | 0 | 0 | 0 | 1.69 | 0.0 | -31.3 | -0.45 | -9.76 | -36.36 | 1.59 | 7.43 | -50.62 | 20.49 | 18.09 | -50.18 | 3.07 | -9.44 | -1.92 | 0.12 | -14.29 | -36.84 | 6.97 | -2.79 | -28.44 | 0.27 | -6.9 | -18.18 | 10.46 | 0.0 | 16.74 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -6.71 | -7.19 | -39.21 | -6.43 | -7.35 | -41.32 | 0.05 | 150.0 | 400.0 | -6.66 | -6.73 | -38.46 | 0.05 | -0.72 | 53.48 |
| 24Q2 (19) | 1.24 | -18.95 | -14.48 | 0 | 0 | -100.0 | 0.58 | 9.43 | 13.73 | 0 | 0 | 0 | 1.69 | -8.65 | -20.66 | -0.41 | -24.24 | 22.64 | 1.48 | -30.52 | -45.39 | 17.35 | -26.93 | -56.02 | 3.39 | -5.57 | 7.96 | 0.14 | 0.0 | -41.67 | 7.17 | -2.45 | -21.81 | 0.29 | -3.33 | -9.38 | 10.46 | 0.0 | 16.74 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -6.26 | -7.01 | -39.42 | -5.99 | -7.54 | -42.28 | 0.02 | 0.0 | 300.0 | -6.24 | -7.03 | -38.67 | 0.05 | -2.94 | 51.73 |
| 24Q1 (18) | 1.53 | -18.62 | -30.14 | 0 | -100.0 | -100.0 | 0.53 | 0.0 | 20.45 | 0 | 0 | 0 | 1.85 | -26.88 | 8.19 | -0.33 | 53.52 | 50.75 | 2.13 | -21.98 | -5.33 | 23.75 | -23.2 | -31.08 | 3.59 | -4.77 | 7.49 | 0.14 | -17.65 | -51.72 | 7.35 | 9.87 | -21.22 | 0.3 | -6.25 | -9.09 | 10.46 | 0.0 | 16.74 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -5.85 | -5.98 | -47.73 | -5.57 | -6.1 | -50.95 | 0.02 | 0 | 100.0 | -5.83 | -5.62 | -47.59 | 0.05 | 146.56 | 41.98 |
| 23Q4 (17) | 1.88 | 46.88 | -5.53 | 0.17 | -87.77 | -93.66 | 0.53 | 0.0 | 39.47 | 0 | 0 | 0 | 2.53 | 2.85 | 65.36 | -0.71 | -115.15 | 16.47 | 2.73 | -15.22 | -15.22 | 30.92 | -24.82 | -29.81 | 3.77 | 20.45 | 7.41 | 0.17 | -10.53 | -50.0 | 6.69 | -31.31 | -29.43 | 0.32 | -3.03 | -8.57 | 10.46 | 16.74 | 16.74 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -5.52 | -14.52 | -67.78 | -5.25 | -15.38 | -73.84 | 0 | -100.0 | -100.0 | -5.52 | -14.76 | -68.29 | 0.02 | -35.4 | -41.85 |
| 23Q3 (16) | 1.28 | -11.72 | -44.35 | 1.39 | -3.47 | -54.28 | 0.53 | 3.92 | 35.9 | 0 | 0 | 0 | 2.46 | 15.49 | 64.0 | -0.33 | 37.74 | 45.9 | 3.22 | 18.82 | -9.8 | 41.12 | 4.25 | 2.18 | 3.13 | -0.32 | -13.06 | 0.19 | -20.83 | -51.28 | 9.74 | 6.22 | 7.39 | 0.33 | 3.12 | -10.81 | 8.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -4.82 | -7.35 | -96.73 | -4.55 | -8.08 | -108.72 | 0.01 | 200.0 | -50.0 | -4.81 | -6.89 | -97.94 | 0.03 | -1.85 | -9.57 |
| 23Q2 (15) | 1.45 | -33.79 | -33.18 | 1.44 | -9.43 | -68.14 | 0.51 | 15.91 | 37.84 | 0 | 0 | 0 | 2.13 | 24.56 | 18.99 | -0.53 | 20.9 | -39.47 | 2.71 | 20.44 | -34.86 | 39.45 | 14.48 | 0.61 | 3.14 | -5.99 | -15.82 | 0.24 | -17.24 | -44.19 | 9.17 | -1.71 | 5.65 | 0.32 | -3.03 | 45.45 | 8.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -4.49 | -13.38 | -144.02 | -4.21 | -14.09 | -168.15 | -0.01 | -200.0 | -200.0 | -4.5 | -13.92 | -145.9 | 0.03 | -9.18 | -7.15 |
| 23Q1 (14) | 2.19 | 10.05 | 23.73 | 1.59 | -40.67 | -66.46 | 0.44 | 15.79 | 18.92 | 0 | 0 | 0 | 1.71 | 11.76 | -31.33 | -0.67 | 21.18 | -86.11 | 2.25 | -30.12 | -48.98 | 34.46 | -21.78 | -10.23 | 3.34 | -4.84 | -5.92 | 0.29 | -14.71 | -38.3 | 9.33 | -1.58 | 28.34 | 0.33 | -5.71 | 26.92 | 8.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -3.96 | -20.36 | -171.23 | -3.69 | -22.19 | -212.71 | 0.01 | 0.0 | -50.0 | -3.95 | -20.43 | -174.31 | 0.04 | 0.98 | 3.23 |
| 22Q4 (13) | 1.99 | -13.48 | 84.26 | 2.68 | -11.84 | -0.37 | 0.38 | -2.56 | 2.7 | 0 | 0 | 0 | 1.53 | 2.0 | -50.49 | -0.85 | -39.34 | -54.55 | 3.22 | -9.8 | -24.59 | 44.05 | 9.44 | 17.4 | 3.51 | -2.5 | 7.67 | 0.34 | -12.82 | -32.0 | 9.48 | 4.52 | 28.8 | 0.35 | -5.41 | 288.89 | 8.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -3.29 | -34.29 | -199.09 | -3.02 | -38.53 | -268.29 | 0.01 | -50.0 | 0 | -3.28 | -34.98 | -198.18 | 0.04 | 0.46 | 0 |
| 22Q3 (12) | 2.3 | 5.99 | 28.49 | 3.04 | -32.74 | 52.76 | 0.39 | 5.41 | 5.41 | 0 | 0 | 0 | 1.5 | -16.2 | -53.7 | -0.61 | -60.53 | -69.44 | 3.57 | -14.18 | -6.05 | 40.25 | 2.65 | 13.12 | 3.6 | -3.49 | 36.88 | 0.39 | -9.3 | 39.29 | 9.07 | 4.49 | 36.19 | 0.37 | 68.18 | 516.67 | 8.96 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -2.45 | -33.15 | -353.7 | -2.18 | -38.85 | -707.41 | 0.02 | 100.0 | 0 | -2.43 | -32.79 | -350.0 | 0.04 | 0.78 | 0 |
| 22Q2 (11) | 2.17 | 22.6 | -43.49 | 4.52 | -4.64 | 0 | 0.37 | 0.0 | -2.63 | 0 | 0 | 0 | 1.79 | -28.11 | -32.96 | -0.38 | -5.56 | -40.74 | 4.16 | -5.67 | 26.06 | 39.21 | 2.15 | 12.75 | 3.73 | 5.07 | 54.77 | 0.43 | -8.51 | 186.67 | 8.68 | 19.39 | 104.24 | 0.22 | -15.38 | 0 | 8.96 | 0.0 | 0.0 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | -1.84 | -26.03 | -1433.33 | -1.57 | -33.05 | -1146.67 | 0.01 | -50.0 | 0 | -1.83 | -27.08 | -1425.0 | 0.04 | 0.97 | 0 |
| 22Q1 (10) | 1.77 | 63.89 | -71.03 | 4.74 | 76.21 | 0 | 0.37 | 0.0 | -7.5 | 0 | 0 | 0 | 2.49 | -19.42 | 4.62 | -0.36 | 34.55 | -500.0 | 4.41 | 3.28 | 34.86 | 38.38 | 2.29 | 2.47 | 3.55 | 8.9 | 85.86 | 0.47 | -6.0 | 0 | 7.27 | -1.22 | 67.13 | 0.26 | 188.89 | 0 | 8.96 | 0.0 | 0.0 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | -1.46 | -32.73 | -1012.5 | -1.18 | -43.9 | -374.42 | 0.02 | 0 | 0 | -1.44 | -30.91 | -1000.0 | 0.04 | 0 | 0 |
| 21Q4 (9) | 1.08 | -39.66 | -81.66 | 2.69 | 35.18 | 0 | 0.37 | 0.0 | -11.9 | 0 | 0 | 0 | 3.09 | -4.63 | 29.29 | -0.55 | -52.78 | -816.67 | 4.27 | 12.37 | 40.0 | 37.52 | 5.46 | 4.32 | 3.26 | 23.95 | 111.69 | 0.5 | 78.57 | 0 | 7.36 | 10.51 | 65.77 | 0.09 | 50.0 | 12.5 | 8.96 | 0.0 | 2.63 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | -1.1 | -103.7 | -1933.33 | -0.82 | -203.7 | -348.48 | 0 | 0 | 0 | -1.1 | -103.7 | -1933.33 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.79 | -53.39 | -62.63 | 1.99 | 0 | 0 | 0.37 | -2.63 | -17.78 | 0 | 0 | 0 | 3.24 | 21.35 | 58.05 | -0.36 | -33.33 | -300.0 | 3.8 | 15.15 | 40.74 | 35.58 | 2.32 | 6.74 | 2.63 | 9.13 | 27.67 | 0.28 | 86.67 | 0 | 6.66 | 56.71 | 47.02 | 0.06 | 0 | 0 | 8.96 | 0.0 | 5.66 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | -0.54 | -350.0 | -550.0 | -0.27 | -280.0 | -169.23 | 0 | 0 | 0 | -0.54 | -350.0 | -550.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.84 | -37.15 | 138.51 | 0 | 0 | -100.0 | 0.38 | -5.0 | -19.15 | 0 | 0 | 0 | 2.67 | 12.18 | 39.79 | -0.27 | -400.0 | -1450.0 | 3.3 | 0.92 | 52.07 | 34.77 | -7.16 | 0 | 2.41 | 26.18 | -8.71 | 0.15 | 0 | 0 | 4.25 | -2.3 | -30.67 | 0 | 0 | 0 | 8.96 | 0.0 | 19.79 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | -0.12 | -175.0 | -157.14 | 0.15 | -65.12 | -68.75 | 0 | 0 | 0 | -0.12 | -175.0 | -157.14 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.11 | 3.74 | 301.97 | 0 | 0 | -100.0 | 0.4 | -4.76 | 17.65 | 0 | 0 | 0 | 2.38 | -0.42 | 11.74 | 0.09 | 250.0 | -52.63 | 3.27 | 7.21 | 39.15 | 37.46 | 4.14 | 0 | 1.91 | 24.03 | -28.46 | 0 | 0 | 0 | 4.35 | -2.03 | -30.51 | 0 | -100.0 | 0 | 8.96 | 2.63 | 19.79 | 0.27 | 0.0 | 35.0 | 0 | 0 | 0 | 0.16 | 166.67 | -82.61 | 0.43 | 30.3 | -61.61 | 0 | 0 | 0 | 0.16 | 166.67 | -82.61 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.89 | 22.96 | 185.92 | 0 | 0 | -100.0 | 0.42 | -6.67 | 27.27 | 0 | 0 | 0 | 2.39 | 16.59 | 18.91 | -0.06 | 33.33 | -200.0 | 3.05 | 12.96 | 44.55 | 35.97 | 7.9 | 0 | 1.54 | -25.24 | -40.31 | 0 | 0 | 0 | 4.44 | -1.99 | -29.07 | 0.08 | 0 | 0 | 8.73 | 2.95 | 16.4 | 0.27 | 0.0 | 35.0 | 0 | 0 | 0 | 0.06 | -50.0 | -91.78 | 0.33 | -15.38 | -64.52 | 0 | 0 | 0 | 0.06 | -50.0 | -91.78 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.79 | 197.52 | 0.0 | 0 | -100.0 | 0.0 | 0.45 | -4.26 | 0.0 | 0 | 0 | 0.0 | 2.05 | 7.33 | 0.0 | -0.09 | -550.0 | 0.0 | 2.7 | 24.42 | 0.0 | 33.33 | 0 | 0.0 | 2.06 | -21.97 | 0.0 | 0 | 0 | 0.0 | 4.53 | -26.1 | 0.0 | 0 | 0 | 0.0 | 8.48 | 13.37 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.12 | -42.86 | 0.0 | 0.39 | -18.75 | 0.0 | 0 | 0 | 0.0 | 0.12 | -42.86 | 0.0 | 0.00 | 0 | 0.0 |
