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) | 6.88 | -23.73 | 0 | 0 | 0 | 0 | 0 | 0 | 5.9 | -41.06 | -0.94 | 0 | 1.23 | -30.11 | 20.85 | 18.57 | 0.9 | -64.14 | 1.48 | -1.33 | 0 | 0 | 0.02 | -33.33 | 11.09 | 0.0 | 0.47 | 2.17 | 1.29 | -18.35 | -0.07 | 0 | 1.69 | -38.32 | -1.01 | 0 | -1.08 | 0 | 0.00 | 0 |
| 2022 (9) | 9.02 | -1.74 | 0 | 0 | 0 | 0 | 0 | 0 | 10.01 | -36.12 | 0.1 | -91.3 | 1.76 | -40.74 | 17.58 | -7.23 | 2.51 | -14.04 | 1.5 | -5.06 | 0 | 0 | 0.03 | -40.0 | 11.09 | 0.0 | 0.46 | 48.39 | 1.58 | 22.48 | 0.7 | -54.25 | 2.74 | -12.46 | -0.96 | 0 | -0.26 | 0 | 0.00 | 0 |
| 2021 (8) | 9.18 | 35.6 | 0 | 0 | 0 | 0 | 0 | 0 | 15.67 | -31.81 | 1.15 | 144.68 | 2.97 | -42.66 | 18.95 | -15.92 | 2.92 | -36.66 | 1.58 | -1.25 | 0 | 0 | 0.05 | -28.57 | 11.09 | 0.0 | 0.31 | -83.77 | 1.29 | 0.0 | 1.53 | 0 | 3.13 | 95.62 | -1.09 | 0 | 0.44 | 0 | 0.00 | 0 |
| 2020 (7) | 6.77 | 56.35 | 0 | 0 | 0 | 0 | 0 | 0 | 22.98 | -22.55 | 0.47 | 422.22 | 5.18 | -9.12 | 22.54 | 17.33 | 4.61 | -10.83 | 1.6 | -1.23 | 0 | 0 | 0.07 | -30.0 | 11.09 | 0.0 | 1.91 | 0.0 | 1.29 | 0.0 | -1.6 | 0 | 1.6 | -4.19 | -0.8 | 0 | -2.4 | 0 | 0.00 | 0 |
| 2019 (6) | 4.33 | -18.76 | 0 | 0 | 0 | 0 | 0 | 0 | 29.67 | 22.2 | 0.09 | 0 | 5.7 | 3.64 | 19.21 | -15.19 | 5.17 | 5.94 | 1.62 | -1.82 | 0 | 0 | 0.1 | -23.08 | 11.09 | 0.0 | 1.91 | 0.0 | 1.29 | 0.0 | -1.54 | 0 | 1.67 | 5.7 | -1.47 | 0 | -3.01 | 0 | 0.00 | 0 |
| 2018 (5) | 5.33 | -34.2 | 0 | 0 | 0 | 0 | 0 | 0 | 24.28 | 5.43 | -1.9 | 0 | 5.5 | 47.06 | 22.65 | 39.49 | 4.88 | 27.08 | 1.65 | -1.2 | 0 | 0 | 0.13 | 0.0 | 11.09 | 0.0 | 1.91 | 0.0 | 1.29 | 0.0 | -1.63 | 0 | 1.58 | -43.97 | -1.54 | 0 | -3.17 | 0 | 0.00 | 0 |
| 2017 (4) | 8.1 | -18.51 | 0 | 0 | 0 | 0 | 0 | 0 | 23.03 | -24.14 | -0.38 | 0 | 3.74 | -39.58 | 16.24 | -20.35 | 3.84 | -21.15 | 1.67 | -1.18 | 0 | 0 | 0.13 | -13.33 | 11.09 | 0.0 | 1.91 | 4.95 | 1.29 | 0.0 | -0.39 | 0 | 2.82 | -30.71 | -0.21 | 0 | -0.6 | 0 | 0.00 | 0 |
| 2016 (3) | 9.94 | 18.47 | 0 | 0 | 0 | 0 | 0 | 0 | 30.36 | -16.5 | 0.97 | 177.14 | 6.19 | 12.55 | 20.39 | 34.79 | 4.87 | -11.78 | 1.69 | -1.74 | 0 | 0 | 0.15 | 66.67 | 11.09 | 0.0 | 1.82 | 2.25 | 1.29 | 0.0 | 0.96 | 182.35 | 4.07 | 19.01 | -0.19 | 0 | 0.77 | 48.08 | 0.00 | 0 |
| 2015 (2) | 8.39 | 112.94 | 0 | 0 | 0 | 0 | 0 | 0 | 36.36 | -15.6 | 0.35 | -75.35 | 5.5 | -41.18 | 15.13 | -30.3 | 5.52 | -50.4 | 1.72 | -1.15 | 0 | 0 | 0.09 | -10.0 | 11.09 | 0.0 | 1.78 | 1.14 | 1.29 | 0.0 | 0.34 | 54.55 | 3.42 | 4.27 | 0.18 | -64.0 | 0.52 | -27.78 | 0.00 | 0 |
| 2014 (1) | 3.94 | -28.62 | 0.93 | 0 | 0 | 0 | 0 | 0 | 43.08 | 67.5 | 1.42 | 153.57 | 9.35 | 61.76 | 21.70 | -3.42 | 11.13 | 67.37 | 1.74 | 6.75 | 0 | 0 | 0.1 | 11.11 | 11.09 | 0.0 | 1.76 | 0.0 | 1.29 | 0.0 | 0.22 | 0 | 3.28 | 74.47 | 0.5 | 11.11 | 0.72 | 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) | 5.59 | 0.54 | -18.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | 28.74 | -33.33 | -0.17 | -6.25 | -6.25 | 1.01 | 14.77 | -30.34 | 23.54 | 29.75 | 4.08 | 0.79 | -11.24 | -49.68 | 1.47 | 0.0 | -1.34 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 11.09 | 0.0 | 0.0 | 0.4 | 0.0 | -14.89 | 1.29 | 0.0 | 0.0 | -0.53 | -43.24 | -251.43 | 1.16 | -12.78 | -45.28 | -0.12 | 82.35 | 84.42 | -0.65 | 38.1 | -54.76 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.56 | -20.46 | -29.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | -13.86 | -35.56 | -0.16 | 23.81 | 0.0 | 0.88 | -15.38 | -25.42 | 18.14 | -7.01 | 18.71 | 0.89 | 8.54 | -57.82 | 1.47 | 0.0 | -1.34 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 11.09 | 0.0 | 0.0 | 0.4 | -14.89 | -14.89 | 1.29 | 0.0 | 0.0 | -0.37 | -32.14 | -172.55 | 1.33 | -10.14 | -41.67 | -0.68 | 9.33 | 32.67 | -1.05 | -1.94 | -110.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.99 | 1.6 | -15.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.01 | -21.71 | -35.67 | -0.21 | 50.0 | -10.53 | 1.04 | -15.45 | -33.76 | 19.51 | -6.56 | 12.85 | 0.82 | -8.89 | -66.53 | 1.47 | -0.68 | -2.0 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 11.09 | 0.0 | 0.0 | 0.47 | 0.0 | 2.17 | 1.29 | 0.0 | -18.35 | -0.28 | -300.0 | -154.9 | 1.48 | -12.43 | -41.96 | -0.75 | 25.74 | 14.77 | -1.03 | 4.63 | -178.38 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.88 | -0.15 | -23.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.29 | -23.21 | -28.73 | -0.42 | -162.5 | -380.0 | 1.23 | -15.17 | -30.11 | 20.88 | -7.68 | 18.65 | 0.9 | -42.68 | -64.14 | 1.48 | -0.67 | -1.33 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 11.09 | 0.0 | 0.0 | 0.47 | 0.0 | 2.17 | 1.29 | 0.0 | -18.35 | -0.07 | -120.0 | -110.0 | 1.69 | -20.28 | -38.32 | -1.01 | -31.17 | -5.21 | -1.08 | -157.14 | -315.38 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.89 | -12.45 | -27.47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | 24.44 | -43.81 | -0.16 | 0.0 | -1700.0 | 1.45 | 22.88 | -47.27 | 22.62 | 47.99 | -1.62 | 1.57 | -25.59 | -35.12 | 1.49 | 0.0 | -4.49 | 0 | 0 | 0 | 0.02 | -33.33 | -50.0 | 11.09 | 0.0 | 0.0 | 0.47 | 0.0 | 2.17 | 1.29 | 0.0 | -18.35 | 0.35 | -31.37 | -35.19 | 2.12 | -7.02 | -18.15 | -0.77 | 23.76 | 14.44 | -0.42 | 16.0 | -16.67 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.87 | -4.72 | -17.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.35 | -14.01 | -50.18 | -0.16 | 15.79 | -328.57 | 1.18 | -24.84 | -51.44 | 15.28 | -11.6 | -23.32 | 2.11 | -13.88 | -26.48 | 1.49 | -0.67 | -5.1 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 11.09 | 0.0 | 0.0 | 0.47 | 2.17 | 2.17 | 1.29 | -18.35 | -18.35 | 0.51 | 0.0 | -3.77 | 2.28 | -10.59 | -11.28 | -1.01 | -14.77 | 0.0 | -0.5 | -35.14 | -4.17 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.26 | -8.43 | -8.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.57 | -13.26 | -36.95 | -0.19 | -226.67 | -46.15 | 1.57 | -10.8 | -38.43 | 17.29 | -1.76 | -9.61 | 2.45 | -2.39 | -18.87 | 1.5 | 0.0 | -4.46 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 11.09 | 0.0 | 0.0 | 0.46 | 0.0 | 48.39 | 1.58 | 0.0 | 22.48 | 0.51 | -27.14 | -63.57 | 2.55 | -6.93 | -15.0 | -0.88 | 8.33 | 0.0 | -0.37 | -42.31 | -171.15 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.02 | -5.05 | -1.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.81 | -39.46 | -51.99 | 0.15 | 1400.0 | 175.0 | 1.76 | -36.0 | -40.74 | 17.60 | -23.46 | -7.2 | 2.51 | 3.72 | -14.04 | 1.5 | -3.85 | -5.06 | 0 | 0 | 0 | 0.03 | -25.0 | -40.0 | 11.09 | 0.0 | 0.0 | 0.46 | 0.0 | 48.39 | 1.58 | 0.0 | 22.48 | 0.7 | 29.63 | -54.25 | 2.74 | 5.79 | -12.46 | -0.96 | -6.67 | 11.93 | -0.26 | 27.78 | -159.09 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.5 | 0.0 | 2.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.99 | 10.33 | -7.14 | 0.01 | -85.71 | 104.76 | 2.75 | 13.17 | 2.23 | 22.99 | 15.35 | 50.35 | 2.42 | -15.68 | -31.25 | 1.56 | -0.64 | -1.27 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 11.09 | 0.0 | 0.0 | 0.46 | 0.0 | 48.39 | 1.58 | 0.0 | 22.48 | 0.54 | 1.89 | -68.42 | 2.59 | 0.78 | -21.99 | -0.9 | 10.89 | 22.41 | -0.36 | 25.0 | -165.45 | 0.00 | 0 | 0 |
| 22Q2 (11) | 9.5 | 4.97 | -2.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.71 | 8.84 | -29.61 | 0.07 | 153.85 | 128.0 | 2.43 | -4.71 | -29.77 | 19.93 | 4.21 | 21.8 | 2.87 | -4.97 | -29.14 | 1.57 | 0.0 | -1.26 | 0 | 0 | 0 | 0.04 | -20.0 | -33.33 | 11.09 | 0.0 | 0.0 | 0.46 | 48.39 | -75.92 | 1.58 | 22.48 | 22.48 | 0.53 | -62.14 | 70.97 | 2.57 | -14.33 | -26.99 | -1.01 | -14.77 | 10.62 | -0.48 | -192.31 | 41.46 | 0.00 | 0 | 0 |
| 22Q1 (10) | 9.05 | -1.42 | 8.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.49 | -33.95 | -48.34 | -0.13 | 35.0 | -107.22 | 2.55 | -14.14 | -46.88 | 19.13 | 0.87 | -13.88 | 3.02 | 3.42 | -34.35 | 1.57 | -0.63 | -1.26 | 0 | 0 | 0 | 0.05 | 0.0 | -28.57 | 11.09 | 0.0 | 0.0 | 0.31 | 0.0 | -83.77 | 1.29 | 0.0 | 0.0 | 1.4 | -8.5 | 150.0 | 3.0 | -4.15 | -20.42 | -0.88 | 19.27 | 18.52 | 0.52 | 18.18 | 200.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.18 | -0.86 | 35.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.77 | 17.08 | -33.86 | -0.2 | 4.76 | -766.67 | 2.97 | 10.41 | -42.66 | 18.97 | 24.02 | -15.86 | 2.92 | -17.05 | -36.66 | 1.58 | 0.0 | -1.25 | 0 | 0 | 0 | 0.05 | 0.0 | -28.57 | 11.09 | 0.0 | 0.0 | 0.31 | 0.0 | -83.77 | 1.29 | 0.0 | 0.0 | 1.53 | -10.53 | 195.62 | 3.13 | -5.72 | 95.62 | -1.09 | 6.03 | -36.25 | 0.44 | -20.0 | 118.33 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.26 | -4.73 | 65.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.22 | -16.36 | -52.44 | -0.21 | 16.0 | -156.76 | 2.69 | -22.25 | -55.09 | 15.29 | -6.56 | -37.83 | 3.52 | -13.09 | -18.52 | 1.58 | -0.63 | -1.86 | 0 | 0 | 0 | 0.05 | -16.67 | -37.5 | 11.09 | 0.0 | 0.0 | 0.31 | -83.77 | -83.77 | 1.29 | 0.0 | 0.0 | 1.71 | 451.61 | 204.91 | 3.32 | -5.68 | 110.13 | -1.16 | -2.65 | -33.33 | 0.55 | 167.07 | 122.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.72 | 16.97 | 95.97 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.85 | -20.12 | -10.88 | -0.25 | -113.89 | -177.78 | 3.46 | -27.92 | -14.57 | 16.37 | -26.31 | 0 | 4.05 | -11.96 | 3.58 | 1.59 | 0.0 | -1.24 | 0 | 0 | 0 | 0.06 | -14.29 | -33.33 | 11.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.31 | -44.64 | 115.5 | 3.52 | -6.63 | 190.91 | -1.13 | -4.63 | -0.89 | -0.82 | -57.69 | 73.72 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.31 | 22.75 | 68.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.82 | -15.44 | -22.13 | 1.8 | 5900.0 | 958.82 | 4.8 | -7.34 | -14.89 | 22.21 | -1.46 | 0 | 4.6 | -0.22 | 4.78 | 1.59 | -0.62 | -1.85 | 0 | 0 | 0 | 0.07 | 0.0 | -30.0 | 11.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.56 | 135.0 | 129.32 | 3.77 | 135.62 | 190.0 | -1.08 | -35.0 | 0.92 | -0.52 | 78.33 | 82.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.77 | 20.68 | 56.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.7 | -15.81 | -19.38 | 0.03 | -91.89 | -62.5 | 5.18 | -13.52 | -9.12 | 22.54 | -8.37 | 0 | 4.61 | 6.71 | -10.83 | 1.6 | -0.62 | -1.23 | 0 | 0 | 0 | 0.07 | -12.5 | -30.0 | 11.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | -1.6 | 1.84 | -3.9 | 1.6 | 1.27 | -4.19 | -0.8 | 8.05 | 45.58 | -2.4 | 4.0 | 20.27 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.61 | 13.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.77 | 56.71 | 0.0 | 0.37 | 511.11 | 0.0 | 5.99 | 47.9 | 0.0 | 24.60 | 0 | 0.0 | 4.32 | 10.49 | 0.0 | 1.61 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.08 | -11.11 | 0.0 | 11.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | -1.63 | 18.5 | 0.0 | 1.58 | 30.58 | 0.0 | -0.87 | 22.32 | 0.0 | -2.5 | 19.87 | 0.0 | 0.00 | 0 | 0.0 |
