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 | -1.56 | 1.0 | -16.67 | 0.08 | -69.23 | 0 | 0 | 5.13 | -1.54 | -0.24 | 0 | 0.09 | -84.48 | 1.75 | -84.24 | 0.35 | -40.68 | 0 | 0 | 0.38 | -84.3 | 0.01 | -50.0 | 4.37 | 0.0 | 0 | 0 | 0 | 0 | -2.69 | 0 | -2.69 | 0 | -0.08 | 0 | -2.77 | 0 | 0.06 | -61.4 |
| 2022 (9) | 0.64 | -31.91 | 1.2 | -23.57 | 0.26 | -38.1 | 0 | 0 | 5.21 | -46.67 | -0.5 | 0 | 0.58 | -42.57 | 11.13 | 7.69 | 0.59 | -20.27 | 0 | 0 | 2.42 | 10.0 | 0.02 | 0.0 | 4.37 | 10.08 | 0 | 0 | 0 | 0 | -2.47 | 0 | -2.47 | 0 | -0.07 | 0 | -2.54 | 0 | 0.15 | -1.35 |
| 2021 (8) | 0.94 | -44.38 | 1.57 | -37.7 | 0.42 | 20.0 | 0.12 | 0 | 9.77 | 8.56 | 0.02 | 0 | 1.01 | 7.45 | 10.34 | -1.02 | 0.74 | -30.19 | 0 | 0 | 2.2 | 11.11 | 0.02 | -86.67 | 3.97 | 0.0 | 0 | 0 | 0 | 0 | -1.96 | 0 | -1.96 | 0 | -0.03 | 0 | -1.99 | 0 | 0.15 | -35.13 |
| 2020 (7) | 1.69 | 138.03 | 2.52 | 159.79 | 0.35 | 25.0 | 0 | 0 | 9.0 | -7.41 | -0.61 | 0 | 0.94 | -56.48 | 10.44 | -53.0 | 1.06 | 58.21 | 0 | 0 | 1.98 | -7.91 | 0.15 | 1400.0 | 3.97 | 8.17 | 0 | 0 | 0 | 0 | -1.98 | 0 | -1.98 | 0 | -0.01 | 0 | -1.99 | 0 | 0.23 | 222.29 |
| 2019 (6) | 0.71 | 86.84 | 0.97 | -58.72 | 0.28 | -56.25 | 0 | 0 | 9.72 | 7.4 | -1.26 | 0 | 2.16 | -12.9 | 22.22 | -18.91 | 0.67 | -1.47 | 0 | 0 | 2.15 | 86.96 | 0.01 | -90.91 | 3.67 | 35.93 | 0 | 0 | 0 | 0 | -1.37 | 0 | -1.37 | 0 | -0.01 | 0 | -1.38 | 0 | 0.07 | -19.72 |
| 2018 (5) | 0.38 | -25.49 | 2.35 | -15.47 | 0.64 | 42.22 | 0 | 0 | 9.05 | -14.62 | -0.12 | 0 | 2.48 | -2.36 | 27.40 | 14.36 | 0.68 | -17.07 | 0 | 0 | 1.15 | 3.6 | 0.11 | -8.33 | 2.7 | -26.63 | 0 | 0 | 0 | 0 | -0.11 | 0 | -0.11 | 0 | -0.01 | 0 | -0.12 | 0 | 0.09 | 4.24 |
| 2017 (4) | 0.51 | -13.56 | 2.78 | -2.8 | 0.45 | -44.44 | 0 | 0 | 10.6 | 2.81 | -0.81 | 0 | 2.54 | -24.85 | 23.96 | -26.91 | 0.82 | 13.89 | 0 | 0 | 1.11 | -22.38 | 0.12 | -7.69 | 3.68 | 0.0 | 0 | 0 | 0 | 0 | -0.98 | 0 | -0.98 | 0 | 0 | 0 | -0.98 | 0 | 0.08 | 43.68 |
| 2016 (3) | 0.59 | 436.36 | 2.86 | 153.1 | 0.81 | 285.71 | 0 | 0 | 10.31 | 37.83 | 0.08 | 0 | 3.38 | 69.85 | 32.78 | 23.23 | 0.72 | 928.57 | 0 | 0 | 1.43 | 266.67 | 0.13 | 62.5 | 3.68 | 0.0 | 0 | 0 | 0 | 0 | -0.17 | 0 | -0.17 | 0 | 0 | 0 | -0.17 | 0 | 0.06 | 0 |
| 2015 (2) | 0.11 | -26.67 | 1.13 | 13.0 | 0.21 | -8.7 | 0 | 0 | 7.48 | -9.11 | -0.85 | 0 | 1.99 | -32.77 | 26.60 | -26.03 | 0.07 | -50.0 | 0.28 | -37.78 | 0.39 | -15.22 | 0.08 | -11.11 | 3.68 | 0.0 | 0 | 0 | 0 | 0 | -0.86 | 0 | -0.86 | 0 | 0 | 0 | -0.86 | 0 | 0.00 | 0 |
| 2014 (1) | 0.15 | -62.5 | 1.0 | 138.1 | 0.23 | 0 | 0 | 0 | 8.23 | 29.61 | -1.0 | 0 | 2.96 | 22.82 | 35.97 | -5.23 | 0.14 | -41.67 | 0.45 | -6.25 | 0.46 | 0 | 0.09 | 50.0 | 3.68 | 0.0 | 0 | 0 | 0 | 0 | -0.99 | 0 | -0.99 | 0 | 0 | 0 | -0.99 | 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) | 7.2 | 471.43 | 634.69 | 0.27 | -60.29 | -88.51 | 0.05 | -16.67 | -78.26 | 0 | 0 | 0 | 0.78 | 20.0 | -29.73 | -0.33 | 21.43 | -560.0 | 0.11 | 22.22 | -77.55 | 3.61 | 35.45 | -60.99 | 0.45 | 95.65 | -44.44 | 0 | 0 | 0 | 0.33 | -5.71 | -85.4 | 0.01 | 0.0 | 0.0 | 8.55 | 87.91 | 95.65 | 0 | 0 | 0 | 0 | 0 | 0 | -3.59 | -10.12 | -27.3 | -3.59 | -10.12 | -27.3 | -0.05 | -266.67 | -150.0 | -3.64 | -12.69 | -28.17 | 0.01 | -73.12 | -93.5 |
| 24Q2 (19) | 1.26 | 162.5 | 41.57 | 0.68 | 28.3 | -72.24 | 0.06 | 0.0 | -75.0 | 0 | 0 | 0 | 0.65 | 8.33 | -61.08 | -0.42 | -200.0 | -250.0 | 0.09 | 0.0 | -85.94 | 2.66 | 30.18 | -77.7 | 0.23 | -17.86 | -68.49 | 0 | 0 | 0 | 0.35 | -2.78 | -84.85 | 0.01 | 0.0 | -50.0 | 4.55 | 4.12 | 4.12 | 0 | 0 | 0 | 0 | 0 | 0 | -3.26 | -14.79 | -18.12 | -3.26 | -14.79 | -18.12 | 0.03 | 150.0 | 142.86 | -3.23 | -11.38 | -14.13 | 0.05 | -8.56 | -71.84 |
| 24Q1 (18) | 0.48 | -23.81 | -55.96 | 0.53 | -47.0 | -80.22 | 0.06 | -25.0 | -76.92 | 0 | 0 | 0 | 0.6 | -41.18 | -54.89 | -0.14 | -227.27 | 22.22 | 0.09 | 0.0 | -83.33 | 2.05 | 16.59 | -80.95 | 0.28 | -20.0 | -51.72 | 0 | 0 | 0 | 0.36 | -5.26 | -84.75 | 0.01 | 0.0 | -50.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.84 | -5.58 | -7.58 | -2.84 | -5.58 | -7.58 | -0.06 | 25.0 | 14.29 | -2.9 | -4.69 | -7.01 | 0.06 | 5.53 | -58.45 |
| 23Q4 (17) | 0.63 | -35.71 | -1.56 | 1.0 | -57.45 | -16.67 | 0.08 | -65.22 | -69.23 | 0 | 0 | 0 | 1.02 | -8.11 | -14.29 | 0.11 | 320.0 | 161.11 | 0.09 | -81.63 | -84.48 | 1.75 | -81.02 | -84.24 | 0.35 | -56.79 | -40.68 | 0 | 0 | 0 | 0.38 | -83.19 | -84.3 | 0.01 | 0.0 | -50.0 | 4.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.69 | 4.61 | -8.91 | -2.69 | 4.61 | -8.91 | -0.08 | -300.0 | -14.29 | -2.77 | 2.46 | -9.06 | 0.06 | -74.94 | -61.4 |
| 23Q3 (16) | 0.98 | 10.11 | 24.05 | 2.35 | -4.08 | 42.42 | 0.23 | -4.17 | -14.81 | 0 | 0 | 0 | 1.11 | -33.53 | -5.13 | -0.05 | 58.33 | 44.44 | 0.49 | -23.44 | -48.42 | 9.25 | -22.57 | -42.1 | 0.81 | 10.96 | 24.62 | 0 | 0 | 0 | 2.26 | -2.16 | -8.87 | 0.01 | -50.0 | -50.0 | 4.37 | 0.0 | 10.08 | 0 | 0 | 0 | 0 | 0 | 0 | -2.82 | -2.17 | -23.68 | -2.82 | -2.17 | -23.68 | -0.02 | 71.43 | 60.0 | -2.84 | -0.35 | -21.89 | 0.23 | 16.45 | 39.07 |
| 23Q2 (15) | 0.89 | -18.35 | 34.85 | 2.45 | -8.58 | 6.99 | 0.24 | -7.69 | -20.0 | 0 | 0 | 0 | 1.67 | 25.56 | 24.63 | -0.12 | 33.33 | 25.0 | 0.64 | 18.52 | -35.35 | 11.94 | 11.22 | -17.26 | 0.73 | 25.86 | 7.35 | 0 | 0 | 0 | 2.31 | -2.12 | -9.41 | 0.02 | 0.0 | 0.0 | 4.37 | 0.0 | 10.08 | 0 | 0 | 0 | 0 | 0 | 0 | -2.76 | -4.55 | -26.03 | -2.76 | -4.55 | -26.03 | -0.07 | 0.0 | -40.0 | -2.83 | -4.43 | -26.34 | 0.19 | 34.91 | 21.0 |
| 23Q1 (14) | 1.09 | 70.31 | 2.83 | 2.68 | 123.33 | 24.07 | 0.26 | 0.0 | -21.21 | 0 | 0 | 0 | 1.33 | 11.76 | -11.92 | -0.18 | 0.0 | -157.14 | 0.54 | -6.9 | -27.03 | 10.74 | -3.56 | 23.75 | 0.58 | -1.69 | -17.14 | 0 | 0 | 0 | 2.36 | -2.48 | 10.8 | 0.02 | 0.0 | 0.0 | 4.37 | 0.0 | 10.08 | 0 | 0 | 0 | 0 | 0 | 0 | -2.64 | -6.88 | -30.05 | -2.64 | -6.88 | -30.05 | -0.07 | 0.0 | -133.33 | -2.71 | -6.69 | -31.55 | 0.14 | -1.97 | -7.1 |
| 22Q4 (13) | 0.64 | -18.99 | -31.91 | 1.2 | -27.27 | -23.57 | 0.26 | -3.7 | -38.1 | 0 | 0 | -100.0 | 1.19 | 1.71 | -38.34 | -0.18 | -100.0 | -1700.0 | 0.58 | -38.95 | -42.57 | 11.13 | -30.28 | 7.58 | 0.59 | -9.23 | -20.27 | 0 | 0 | 0 | 2.42 | -2.42 | 10.0 | 0.02 | 0.0 | 0.0 | 4.37 | 10.08 | 10.08 | 0 | 0 | 0 | 0 | 0 | 0 | -2.47 | -8.33 | -26.02 | -2.47 | -8.33 | -26.02 | -0.07 | -40.0 | -133.33 | -2.54 | -9.01 | -27.64 | 0.15 | -9.7 | -1.35 |
| 22Q3 (12) | 0.79 | 19.7 | -17.71 | 1.65 | -27.95 | -16.24 | 0.27 | -10.0 | -46.0 | 0 | 0 | -100.0 | 1.17 | -12.69 | -43.75 | -0.09 | 43.75 | 0.0 | 0.95 | -4.04 | 14.46 | 15.97 | 10.64 | 108.52 | 0.65 | -4.41 | -20.73 | 0 | 0 | -100.0 | 2.48 | -2.75 | 15.35 | 0.02 | 0.0 | 0.0 | 3.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.28 | -4.11 | -16.33 | -2.28 | -4.11 | -16.33 | -0.05 | 0.0 | -400.0 | -2.33 | -4.02 | -18.27 | 0.16 | 1.32 | 12.68 |
| 22Q2 (11) | 0.66 | -37.74 | -67.16 | 2.29 | 6.02 | -23.15 | 0.3 | -9.09 | -46.43 | 0 | 0 | 0 | 1.34 | -11.26 | -55.48 | -0.16 | -128.57 | -260.0 | 0.99 | 33.78 | -34.87 | 14.43 | 66.35 | 5.67 | 0.68 | -2.86 | -35.24 | 0 | 0 | 0 | 2.55 | 19.72 | 32.12 | 0.02 | 0.0 | -85.71 | 3.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.19 | -7.88 | -17.74 | -2.19 | -7.88 | -17.74 | -0.05 | -66.67 | -400.0 | -2.24 | -8.74 | -19.79 | 0.16 | 3.58 | -35.17 |
| 22Q1 (10) | 1.06 | 12.77 | -19.08 | 2.16 | 37.58 | -12.9 | 0.33 | -21.43 | 3.12 | 0 | -100.0 | 0 | 1.51 | -21.76 | -44.89 | -0.07 | -600.0 | -450.0 | 0.74 | -26.73 | -37.82 | 8.68 | -16.17 | -27.46 | 0.7 | -5.41 | -52.05 | 0 | 0 | 0 | 2.13 | -3.18 | 11.52 | 0.02 | 0.0 | -86.67 | 3.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.03 | -3.57 | -3.05 | -2.03 | -3.57 | -3.05 | -0.03 | 0.0 | -200.0 | -2.06 | -3.52 | -4.04 | 0.15 | 4.1 | -40.59 |
| 21Q4 (9) | 0.94 | -2.08 | -44.38 | 1.57 | -20.3 | -37.7 | 0.42 | -16.0 | 20.0 | 0.12 | 0.0 | 0 | 1.93 | -7.21 | -35.88 | -0.01 | 88.89 | 75.0 | 1.01 | 21.69 | 7.45 | 10.35 | 35.15 | -0.81 | 0.74 | -9.76 | -30.19 | 0 | -100.0 | 0 | 2.2 | 2.33 | 11.11 | 0.02 | 0.0 | -86.67 | 3.97 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.96 | 0.0 | 1.01 | -1.96 | 0.0 | 1.01 | -0.03 | -200.0 | -200.0 | -1.99 | -1.02 | 0.0 | 0.15 | 3.14 | -35.13 |
| 21Q3 (8) | 0.96 | -52.24 | -39.62 | 1.97 | -33.89 | -17.57 | 0.5 | -10.71 | 138.1 | 0.12 | 0 | 0 | 2.08 | -30.9 | -12.24 | -0.09 | -190.0 | 55.0 | 0.83 | -45.39 | 16.9 | 7.66 | -43.93 | 0.83 | 0.82 | -21.9 | 9.33 | 0.34 | 0 | 0 | 2.15 | 11.4 | 20.11 | 0.02 | -85.71 | 100.0 | 3.97 | 0.0 | -2.93 | 0 | 0 | 0 | 0 | 0 | 0 | -1.96 | -5.38 | -1.03 | -1.96 | -5.38 | -1.03 | -0.01 | 0.0 | 0.0 | -1.97 | -5.35 | -1.03 | 0.14 | -41.7 | 151.08 |
| 21Q2 (7) | 2.01 | 53.44 | 125.84 | 2.98 | 20.16 | 39.91 | 0.56 | 75.0 | 133.33 | 0 | 0 | 0 | 3.01 | 9.85 | 64.48 | 0.1 | 400.0 | 137.04 | 1.52 | 27.73 | 27.73 | 13.66 | 14.19 | 0 | 1.05 | -28.08 | 40.0 | 0 | 0 | 0 | 1.93 | 1.05 | 6.04 | 0.14 | -6.67 | 1300.0 | 3.97 | 0.0 | 8.17 | 0 | 0 | 0 | 0 | 0 | 0 | -1.86 | 5.58 | 0 | -1.86 | 5.58 | -6.9 | -0.01 | 0.0 | 0.0 | -1.87 | 5.56 | -18600.0 | 0.25 | -5.08 | 252.46 |
| 21Q1 (6) | 1.31 | -22.49 | 74.67 | 2.48 | -1.59 | 41.71 | 0.32 | -8.57 | 18.52 | 0 | 0 | 0 | 2.74 | -8.97 | 52.22 | 0.02 | 150.0 | 120.0 | 1.19 | 26.6 | -30.81 | 11.96 | 14.64 | 0 | 1.46 | 37.74 | 87.18 | 0 | 0 | 0 | 1.91 | -3.54 | 2.69 | 0.15 | 0.0 | 1400.0 | 3.97 | 0.0 | 8.17 | 0 | 0 | 0 | 0 | 0 | 0 | -1.97 | 0.51 | 0 | -1.97 | 0.51 | -34.01 | -0.01 | 0.0 | 0.0 | -1.98 | 0.5 | -19700.0 | 0.26 | 13.65 | 269.16 |
| 20Q4 (5) | 1.69 | 6.29 | 138.03 | 2.52 | 5.44 | 159.79 | 0.35 | 66.67 | 25.0 | 0 | 0 | 0 | 3.01 | 27.0 | -10.15 | -0.04 | 80.0 | 96.04 | 0.94 | 32.39 | -56.48 | 10.43 | 37.39 | 0 | 1.06 | 41.33 | 58.21 | 0 | 0 | 0 | 1.98 | 10.61 | -7.91 | 0.15 | 1400.0 | 1400.0 | 3.97 | -2.93 | 8.17 | 0 | 0 | 0 | 0 | 0 | 0 | -1.98 | -2.06 | -44.53 | -1.98 | -2.06 | -44.53 | -0.01 | 0.0 | 0.0 | -1.99 | -2.05 | -44.2 | 0.23 | 299.24 | 222.29 |
| 20Q3 (4) | 1.59 | 78.65 | 0.0 | 2.39 | 12.21 | 0.0 | 0.21 | -12.5 | 0.0 | 0 | 0 | 0.0 | 2.37 | 29.51 | 0.0 | -0.2 | 25.93 | 0.0 | 0.71 | -40.34 | 0.0 | 7.59 | 0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.79 | -1.65 | 0.0 | 0.01 | 0.0 | 0.0 | 4.09 | 11.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.94 | 0 | 0.0 | -1.94 | -11.49 | 0.0 | -0.01 | 0.0 | 0.0 | -1.95 | -19400.0 | 0.0 | 0.06 | -18.16 | 0.0 |
