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) | 1.77 | 9.26 | 0.4 | 2.56 | 0.8 | 15.94 | 0 | 0 | 1.07 | 35.44 | -1.95 | 0 | 0.32 | 88.24 | 29.91 | 38.98 | 0.15 | 87.5 | 0 | 0 | 0.47 | 88.0 | 0 | 0 | 5.33 | 9.9 | 0.25 | 0.0 | 0 | 0 | -6.84 | 0 | -6.59 | 0 | 0 | 0 | -6.84 | 0 | 0.04 | 1208.9 |
| 2022 (9) | 1.62 | 157.14 | 0.39 | 30.0 | 0.69 | 35.29 | 0 | 0 | 0.79 | 507.69 | -1.7 | 0 | 0.17 | 750.0 | 21.52 | 39.87 | 0.08 | -50.0 | 0 | 0 | 0.25 | 66.67 | 0 | 0 | 4.85 | 42.65 | 0.25 | 0.0 | 0 | 0 | -4.9 | 0 | -4.65 | 0 | 0 | 0 | -4.9 | 0 | 0.00 | 0 |
| 2021 (8) | 0.63 | 96.88 | 0.3 | -40.0 | 0.51 | -47.42 | 0 | 0 | 0.13 | -27.78 | -2.23 | 0 | 0.02 | -50.0 | 15.38 | -30.77 | 0.16 | 23.08 | 0 | 0 | 0.15 | -84.04 | 0 | 0 | 3.4 | 78.95 | 0.25 | 0.0 | 0.06 | 0.0 | -3.26 | 0 | -2.95 | 0 | 0 | 0 | -3.26 | 0 | 0.00 | 0 |
| 2020 (7) | 0.32 | 39.13 | 0.5 | 35.14 | 0.97 | 410.53 | 0 | 0 | 0.18 | -21.74 | -1.41 | 0 | 0.04 | 33.33 | 22.22 | 70.37 | 0.13 | 85.71 | 0 | 0 | 0.94 | 161.11 | 0.01 | 0.0 | 1.9 | -36.67 | 0.25 | 0.0 | 0.06 | 0.0 | -1.01 | 0 | -0.7 | 0 | 0 | 0 | -1.01 | 0 | 0.00 | 0 |
| 2019 (6) | 0.23 | -82.71 | 0.37 | 0 | 0.19 | 0 | 0 | 0 | 0.23 | 666.67 | -1.09 | 0 | 0.03 | 0 | 13.04 | 0 | 0.07 | 0 | 0.53 | -11.67 | 0.36 | 0 | 0.01 | -50.0 | 3.0 | 0.0 | 0.25 | 0.0 | 0.06 | 0.0 | -0.8 | 0 | -0.49 | 0 | -0.03 | 0 | -0.83 | 0 | 0.00 | 0 |
| 2018 (5) | 1.33 | -13.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -87.5 | -0.41 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.6 | -3.23 | 0 | 0 | 0.02 | -33.33 | 3.0 | 0.0 | 0.25 | 0.0 | 0.06 | 0.0 | 0.29 | -58.57 | 0.6 | -40.59 | -0.01 | 0 | 0.28 | -60.56 | 0.00 | 0 |
| 2017 (4) | 1.54 | -49.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | 700.0 | -0.49 | 0 | 0.01 | 0.0 | 4.17 | -87.5 | 0.01 | -50.0 | 0.62 | -17.33 | 0 | 0 | 0.03 | 0.0 | 3.0 | 0.0 | 0.25 | 0.0 | 0.06 | 0.0 | 0.7 | -41.18 | 1.01 | -32.67 | 0.01 | -50.0 | 0.71 | -41.32 | 0.00 | 0 |
| 2016 (3) | 3.07 | -4.95 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -0.46 | 0 | 0.01 | 0.0 | 33.33 | 33.33 | 0.02 | -50.0 | 0.75 | -24.24 | 0 | 0 | 0.03 | -25.0 | 3.0 | 0.0 | 0.25 | 0.0 | 0.06 | 0.0 | 1.19 | -27.88 | 1.5 | -23.47 | 0.02 | -77.78 | 1.21 | -30.46 | 0.00 | 0 |
| 2015 (2) | 3.23 | 1.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -92.16 | -0.27 | 0 | 0.01 | 0.0 | 25.00 | 1175.0 | 0.04 | -50.0 | 0.99 | -10.81 | 0 | 0 | 0.04 | 0.0 | 3.0 | 0.0 | 0.25 | 0.0 | 0.06 | 0.0 | 1.65 | -13.61 | 1.96 | -11.71 | 0.09 | 12.5 | 1.74 | -12.56 | 0.00 | 0 |
| 2014 (1) | 3.19 | -22.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -88.79 | -0.06 | 0 | 0.01 | 0 | 1.96 | 0 | 0.08 | 14.29 | 1.11 | -8.26 | 0 | 0 | 0.04 | -20.0 | 3.0 | 0.0 | 0.25 | 525.0 | 0.06 | 0.0 | 1.91 | -12.79 | 2.22 | -3.06 | 0.08 | 100.0 | 1.99 | -10.76 | 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) | 1.61 | -5.29 | -7.47 | 0.52 | 57.58 | 6.12 | 0.71 | 1.43 | -6.58 | 0 | 0 | 0 | 0.26 | 8.33 | 52.94 | -0.47 | 22.95 | 20.34 | 0.15 | 15.38 | 15.38 | 13.16 | 6.28 | -7.89 | 0.09 | 0.0 | -66.67 | 0 | 0 | 0 | 0.03 | -87.5 | -92.31 | 0 | 0 | 0 | 5.74 | 1.95 | 12.55 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | -5.07 | -10.22 | 20.78 | -4.82 | -10.8 | 21.5 | 0.01 | 0.0 | 0 | -5.06 | -10.24 | 20.94 | 0.03 | -32.6 | -32.92 |
| 24Q2 (19) | 1.7 | -22.73 | 18.88 | 0.33 | -10.81 | -45.0 | 0.7 | -18.6 | -1.41 | 0 | 0 | 0 | 0.24 | 14.29 | 14.29 | -0.61 | 6.15 | -12.96 | 0.13 | -38.1 | -27.78 | 12.38 | -39.86 | -38.1 | 0.09 | -30.77 | -70.0 | 0 | 0 | 0 | 0.24 | -47.83 | -11.11 | 0 | 0 | 0 | 5.63 | 0.0 | 16.08 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | -4.6 | 38.58 | 20.83 | -4.35 | 39.92 | 21.76 | 0.01 | 0.0 | 0.0 | -4.59 | 38.64 | 20.86 | 0.04 | 32.2 | -26.46 |
| 24Q1 (18) | 2.2 | 24.29 | 86.44 | 0.37 | -7.5 | -40.32 | 0.86 | 7.5 | 48.28 | 0 | 0 | 0 | 0.21 | -51.16 | -19.23 | -0.65 | -44.44 | -75.68 | 0.21 | -34.38 | -8.7 | 20.59 | -31.16 | -18.54 | 0.13 | -13.33 | -31.58 | 0 | 0 | 0 | 0.46 | -2.13 | 130.0 | 0 | 0 | 0 | 5.63 | 5.63 | 16.08 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | -7.49 | -9.5 | -42.13 | -7.24 | -9.86 | -44.51 | 0.01 | 0 | 0 | -7.48 | -9.36 | -41.94 | 0.03 | -25.13 | 760.0 |
| 23Q4 (17) | 1.77 | 1.72 | 9.26 | 0.4 | -18.37 | 2.56 | 0.8 | 5.26 | 15.94 | 0 | 0 | 0 | 0.43 | 152.94 | 59.26 | -0.45 | 23.73 | -21.62 | 0.32 | 146.15 | 88.24 | 29.91 | 109.35 | 40.74 | 0.15 | -44.44 | 87.5 | 0 | 0 | 0 | 0.47 | 20.51 | 88.0 | 0 | 0 | 0 | 5.33 | 4.51 | 9.9 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | -6.84 | -6.88 | -39.59 | -6.59 | -7.33 | -41.72 | 0 | 0 | 0 | -6.84 | -6.88 | -39.59 | 0.04 | 0.54 | 1208.9 |
| 23Q3 (16) | 1.74 | 21.68 | 55.36 | 0.49 | -18.33 | 40.0 | 0.76 | 7.04 | 8.57 | 0 | 0 | 0 | 0.17 | -19.05 | 6.25 | -0.59 | -9.26 | -25.53 | 0.13 | -27.78 | 160.0 | 14.29 | -28.57 | 45.71 | 0.27 | -10.0 | 58.82 | 0 | 0 | 0 | 0.39 | 44.44 | 25.81 | 0 | 0 | 0 | 5.1 | 5.15 | 12.58 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | -6.4 | -10.15 | -41.28 | -6.14 | -10.43 | -43.46 | 0 | -100.0 | 100.0 | -6.4 | -10.34 | -40.97 | 0.04 | -26.11 | 931.73 |
| 23Q2 (15) | 1.43 | 21.19 | 104.29 | 0.6 | -3.23 | 71.43 | 0.71 | 22.41 | 12.7 | 0 | 0 | 0 | 0.21 | -19.23 | -4.55 | -0.54 | -45.95 | -31.71 | 0.18 | -21.74 | 28.57 | 20.00 | -20.87 | -41.43 | 0.3 | 57.89 | 57.89 | 0 | 0 | 0 | 0.27 | 35.0 | 35.0 | 0 | 0 | 0 | 4.85 | 0.0 | 18.29 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | -5.81 | -10.25 | -43.1 | -5.56 | -10.98 | -45.93 | 0.01 | 0 | 200.0 | -5.8 | -10.06 | -42.51 | 0.06 | 1446.07 | 0 |
| 23Q1 (14) | 1.18 | -27.16 | 436.36 | 0.62 | 58.97 | 100.0 | 0.58 | -15.94 | 0.0 | 0 | 0 | 0 | 0.26 | -3.7 | 73.33 | -0.37 | 0.0 | 17.78 | 0.23 | 35.29 | 475.0 | 25.27 | 18.94 | 39.01 | 0.19 | 137.5 | 0.0 | 0 | 0 | 0 | 0.2 | -20.0 | 66.67 | 0 | 0 | 0 | 4.85 | 0.0 | 42.65 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | -5.27 | -7.55 | -42.05 | -5.01 | -7.74 | -47.35 | 0 | 0 | 0 | -5.27 | -7.55 | -42.05 | 0.00 | 13.95 | 0 |
| 22Q4 (13) | 1.62 | 44.64 | 157.14 | 0.39 | 11.43 | 30.0 | 0.69 | -1.43 | 35.29 | 0 | 0 | 0 | 0.27 | 68.75 | 1450.0 | -0.37 | 21.28 | 39.34 | 0.17 | 240.0 | 750.0 | 21.25 | 116.75 | 27.5 | 0.08 | -52.94 | -50.0 | 0 | 0 | 0 | 0.25 | -19.35 | 66.67 | 0 | 0 | 0 | 4.85 | 7.06 | 42.65 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | -4.9 | -8.17 | -50.31 | -4.65 | -8.64 | -57.63 | 0 | 100.0 | 0 | -4.9 | -7.93 | -50.31 | 0.00 | -20.75 | 0 |
| 22Q3 (12) | 1.12 | 60.0 | 67.16 | 0.35 | 0.0 | -12.5 | 0.7 | 11.11 | 16.67 | 0 | 0 | 0 | 0.16 | -27.27 | 166.67 | -0.47 | -14.63 | 0.0 | 0.05 | -64.29 | 66.67 | 9.80 | -71.29 | -34.64 | 0.17 | -10.53 | 41.67 | 0 | 0 | 0 | 0.31 | 55.0 | 40.91 | 0 | 0 | 0 | 4.53 | 10.49 | 46.13 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | -4.53 | -11.58 | -71.59 | -4.28 | -12.34 | -83.69 | -0.01 | 0.0 | 0 | -4.54 | -11.55 | -71.97 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.7 | 218.18 | 483.33 | 0.35 | 12.9 | -27.08 | 0.63 | 8.62 | 34.04 | 0 | 0 | 0 | 0.22 | 46.67 | 633.33 | -0.41 | 8.89 | 28.07 | 0.14 | 250.0 | 250.0 | 34.15 | 87.8 | 45.12 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 0.2 | 66.67 | 81.82 | 0 | 0 | -100.0 | 4.1 | 20.59 | 51.85 | 0.25 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -4.06 | -9.43 | -87.1 | -3.81 | -12.06 | -104.84 | -0.01 | 0 | 0 | -4.07 | -9.7 | -87.56 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.22 | -65.08 | -46.34 | 0.31 | 3.33 | -52.31 | 0.58 | 13.73 | -45.79 | 0 | 0 | 0 | 0.15 | 850.0 | 200.0 | -0.45 | 26.23 | 22.41 | 0.04 | 100.0 | -33.33 | 18.18 | 9.09 | -45.45 | 0.19 | 18.75 | 26.67 | 0 | 0 | 0 | 0.12 | -20.0 | -45.45 | 0 | 0 | -100.0 | 3.4 | 0.0 | 58.14 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -3.71 | -13.8 | -131.88 | -3.4 | -15.25 | -163.57 | 0 | 0 | 0 | -3.71 | -13.8 | -131.88 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.63 | -5.97 | 96.88 | 0.3 | -25.0 | -40.0 | 0.51 | -15.0 | -47.42 | 0 | 0 | 0 | -0.02 | -133.33 | -133.33 | -0.61 | -29.79 | -281.25 | 0.02 | -33.33 | -50.0 | 16.67 | 11.11 | -20.83 | 0.16 | 33.33 | 23.08 | 0 | 0 | 0 | 0.15 | -31.82 | -84.04 | 0 | 0 | -100.0 | 3.4 | 9.68 | 78.95 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -3.26 | -23.48 | -222.77 | -2.95 | -26.61 | -321.43 | 0 | 0 | 0 | -3.26 | -23.48 | -222.77 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.67 | 458.33 | 458.33 | 0.4 | -16.67 | 21.21 | 0.6 | 27.66 | 71.43 | 0 | 0 | 0 | 0.06 | 100.0 | 100.0 | -0.47 | 17.54 | -9.3 | 0.03 | -25.0 | 0 | 15.00 | -36.25 | 0 | 0.12 | -33.33 | 9.09 | 0 | 0 | -100.0 | 0.22 | 100.0 | -84.4 | 0 | -100.0 | -100.0 | 3.1 | 14.81 | 72.22 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -2.64 | -21.66 | -206.98 | -2.33 | -25.27 | -323.64 | 0 | 0 | 100.0 | -2.64 | -21.66 | -196.63 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.12 | -70.73 | -42.86 | 0.48 | -26.15 | -5.88 | 0.47 | -56.07 | 34.29 | 0 | 0 | 0 | 0.03 | -40.0 | -25.0 | -0.57 | 1.72 | -35.71 | 0.04 | -33.33 | 33.33 | 23.53 | -29.41 | 0 | 0.18 | 20.0 | 125.0 | 0 | 0 | -100.0 | 0.11 | -50.0 | -87.78 | 0.01 | 0.0 | 0.0 | 2.7 | 25.58 | -10.0 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -2.17 | -35.62 | -33.95 | -1.86 | -44.19 | -41.98 | 0 | 0 | 100.0 | -2.17 | -35.62 | -30.72 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.41 | 28.12 | 17.14 | 0.65 | 30.0 | -2.99 | 1.07 | 10.31 | 435.0 | 0 | 0 | 0 | 0.05 | -16.67 | -16.67 | -0.58 | -262.5 | -45.0 | 0.06 | 50.0 | 500.0 | 33.33 | 58.33 | 0 | 0.15 | 15.38 | 87.5 | 0 | 0 | -100.0 | 0.22 | -76.6 | -72.84 | 0.01 | 0.0 | 0.0 | 2.15 | 13.16 | -28.33 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -1.6 | -58.42 | -33.33 | -1.29 | -84.29 | -44.94 | 0 | 0 | 100.0 | -1.6 | -58.42 | -30.08 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.32 | 166.67 | 39.13 | 0.5 | 51.52 | 35.14 | 0.97 | 177.14 | 410.53 | 0 | 0 | 0 | 0.06 | 100.0 | -14.29 | -0.16 | 62.79 | 46.67 | 0.04 | 0 | 33.33 | 21.05 | 0 | 0 | 0.13 | 18.18 | 85.71 | 0 | -100.0 | -100.0 | 0.94 | -33.33 | 161.11 | 0.01 | 0.0 | 0.0 | 1.9 | 5.56 | -36.67 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -1.01 | -17.44 | -26.25 | -0.7 | -27.27 | -42.86 | 0 | 100.0 | 100.0 | -1.01 | -13.48 | -21.69 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.12 | -42.86 | 0.0 | 0.33 | -35.29 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | -25.0 | 0.0 | -0.43 | -2.38 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0.11 | 37.5 | 0.0 | 0.51 | 2.0 | 0.0 | 1.41 | 56.67 | 0.0 | 0.01 | 0.0 | 0.0 | 1.8 | -40.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.86 | 46.91 | 0.0 | -0.55 | 58.02 | 0.0 | -0.03 | 25.0 | 0.0 | -0.89 | 46.39 | 0.0 | 0.00 | 0 | 0.0 |
