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) | 1.45 | 326.47 | 3.36 | 740.0 | 0.13 | -96.24 | 0 | 0 | 6.0 | -53.23 | -1.14 | 0 | 3.01 | 1.35 | 50.17 | 116.71 | 0 | 0 | 0.31 | -11.43 | 2.2 | 2344.44 | 0.04 | -20.0 | 5.14 | -34.19 | 0 | 0 | 0 | 0 | -4.41 | 0 | -4.41 | 0 | -0.01 | 0 | -4.42 | 0 | 0.00 | 0 |
| 2022 (9) | 0.34 | -79.01 | 0.4 | -55.56 | 3.46 | 440.62 | 0 | 0 | 12.83 | -20.75 | -2.14 | 0 | 2.97 | -17.27 | 23.15 | 4.4 | 0 | 0 | 0.35 | -7.89 | 0.09 | -97.67 | 0.05 | -16.67 | 7.81 | 6.84 | 0 | 0 | 0 | 0 | -7.19 | 0 | -7.19 | 0 | -0.01 | 0 | -7.2 | 0 | 0.00 | 0 |
| 2021 (8) | 1.62 | 671.43 | 0.9 | -60.7 | 0.64 | 16.36 | 0 | 0 | 16.19 | -0.86 | -3.06 | 0 | 3.59 | -2.45 | 22.17 | -1.6 | 0.01 | -90.0 | 0.38 | 171.43 | 3.86 | 201.56 | 0.06 | -85.37 | 7.31 | 0.0 | 0 | 0 | 0 | 0 | -5.05 | 0 | -5.05 | 0 | 0 | 0 | -5.05 | 0 | 0.00 | 0 |
| 2020 (7) | 0.21 | -85.0 | 2.29 | 17.44 | 0.55 | -53.78 | 0 | 0 | 16.33 | 53.33 | -0.58 | 0 | 3.68 | -4.42 | 22.54 | -37.66 | 0.1 | -75.61 | 0.14 | 16.67 | 1.28 | 611.11 | 0.41 | -33.87 | 7.31 | -0.54 | 0 | 0 | 0 | 0 | -2.04 | 0 | -2.04 | 0 | 0.02 | 0 | -2.02 | 0 | -0.03 | 0 |
| 2019 (6) | 1.4 | -27.08 | 1.95 | -34.12 | 1.19 | -7.75 | 0 | 0 | 10.65 | -18.89 | -2.18 | 0 | 3.85 | 4.05 | 36.15 | 28.28 | 0.41 | -19.61 | 0.12 | -25.0 | 0.18 | -63.27 | 0.62 | -17.33 | 7.35 | 0.0 | 0 | 0 | 0 | 0 | -2.08 | 0 | -2.08 | 0 | -0.01 | 0 | -2.09 | 0 | 0.01 | -74.33 |
| 2018 (5) | 1.92 | 97.94 | 2.96 | 825.0 | 1.29 | 0 | 0 | 0 | 13.13 | -15.56 | -1.47 | 0 | 3.7 | -2.89 | 28.18 | 15.01 | 0.51 | 131.82 | 0.16 | 700.0 | 0.49 | -60.48 | 0.75 | 837.5 | 7.35 | 8.89 | 0.07 | 250.0 | 0 | 0 | -1.45 | 0 | -1.38 | 0 | 0 | 0 | -1.45 | 0 | 0.04 | 118.24 |
| 2017 (4) | 0.97 | -24.22 | 0.32 | -86.89 | 0 | 0 | 0 | 0 | 15.55 | -12.25 | 0.56 | 273.33 | 3.81 | -7.3 | 24.50 | 5.64 | 0.22 | 0 | 0.02 | 0 | 1.24 | 275.76 | 0.08 | 700.0 | 6.75 | 11.39 | 0.02 | 0 | 0 | 0 | 0.59 | 293.33 | 0.6 | 300.0 | 0 | 0 | 0.59 | 293.33 | 0.02 | 0 |
| 2016 (3) | 1.28 | 3.23 | 2.44 | 29.79 | 0.8 | 1900.0 | 0 | 0 | 17.72 | 58.21 | 0.15 | 0 | 4.11 | 36.09 | 23.19 | -13.98 | 0 | 0 | 0 | 0 | 0.33 | -81.77 | 0.01 | 0.0 | 6.06 | 15.65 | 0 | 0 | 0 | 0 | 0.15 | 0 | 0.15 | 0 | 0 | 0 | 0.15 | 0 | 0.00 | 0 |
| 2015 (2) | 1.24 | -63.85 | 1.88 | 437.14 | 0.04 | 0.0 | 0 | 0 | 11.2 | -22.87 | -0.52 | 0 | 3.02 | -7.36 | 26.96 | 20.1 | 0.01 | 0.0 | 0 | 0 | 1.81 | -12.98 | 0.01 | 0.0 | 5.24 | 2.95 | 0.14 | 27.27 | 0.01 | 0 | -0.35 | 0 | -0.2 | 0 | -0.01 | 0 | -0.36 | 0 | 0.00 | 0 |
| 2014 (1) | 3.43 | 246.46 | 0.35 | -36.36 | 0.04 | 0.0 | 0 | 0 | 14.52 | 118.67 | 0.33 | 0 | 3.26 | -19.11 | 22.45 | -63.01 | 0.01 | 0 | 0 | 0 | 2.08 | 362.22 | 0.01 | 0.0 | 5.09 | 11.62 | 0.11 | 0.0 | 0 | 0 | 0.45 | 275.0 | 0.57 | 137.5 | -0.01 | 0 | 0.44 | 266.67 | 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) | 0.44 | -71.43 | 76.0 | 1.53 | -28.84 | -44.57 | 0.1 | 66.67 | -33.33 | 0 | 0 | 0 | 3.21 | 55.07 | 197.22 | 0.09 | 12.5 | 129.03 | 3.41 | -27.75 | 45.73 | 43.49 | -47.38 | 29.74 | 0 | 0 | 0 | 4.66 | 0.0 | 1356.25 | 2.3 | -2.13 | 3.14 | 0.03 | 0.0 | -25.0 | 7.31 | 0.0 | 86.96 | 0 | 0 | 0 | 0 | 0 | 0 | -4.2 | 2.1 | -1.94 | -4.2 | 2.1 | -1.94 | 3.61 | 0.0 | 36200.0 | -0.59 | 13.24 | 85.71 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.54 | 305.26 | 710.53 | 2.15 | -32.39 | 10.26 | 0.06 | 500.0 | -98.26 | 0 | 0 | 0 | 2.07 | 111.22 | 68.29 | 0.08 | 109.76 | 112.5 | 4.72 | 3.74 | 21.96 | 82.66 | -11.52 | 50.37 | 0 | 0 | 0 | 4.66 | 1625.93 | 1312.12 | 2.35 | -2.08 | 23400.0 | 0.03 | -25.0 | -25.0 | 7.31 | 42.22 | -6.4 | 0 | 0 | 0 | 0 | 0 | 0 | -4.29 | 17.97 | 44.43 | -4.29 | 17.97 | 44.43 | 3.61 | 36200.0 | 36200.0 | -0.68 | 87.02 | 91.2 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.38 | -73.79 | 58.33 | 3.18 | -5.36 | 165.0 | 0.01 | -92.31 | -99.71 | 0 | 0 | 0 | 0.98 | -37.97 | -53.55 | -0.82 | -173.33 | -920.0 | 4.55 | 51.16 | 42.63 | 93.43 | 86.24 | 183.51 | 0 | 0 | 0 | 0.27 | -12.9 | -20.59 | 2.4 | 9.09 | 2566.67 | 0.04 | 0.0 | 0.0 | 5.14 | 0.0 | -34.19 | 0 | 0 | 0 | 0 | 0 | 0 | -5.23 | -18.59 | 26.23 | -5.23 | -18.59 | 26.23 | -0.01 | 0.0 | 0.0 | -5.24 | -18.55 | 26.2 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.45 | 480.0 | 326.47 | 3.36 | 21.74 | 740.0 | 0.13 | -13.33 | -96.24 | 0 | 0 | 0 | 1.58 | 46.3 | -38.28 | -0.3 | 3.23 | -314.29 | 3.01 | 28.63 | 1.35 | 50.17 | 49.64 | 116.71 | 0 | 0 | 0 | 0.31 | -3.12 | -11.43 | 2.2 | -1.35 | 2344.44 | 0.04 | 0.0 | -20.0 | 5.14 | 31.46 | -34.19 | 0 | 0 | 0 | 0 | 0 | 0 | -4.41 | -7.04 | 38.66 | -4.41 | -7.04 | 38.66 | -0.01 | 0.0 | 0.0 | -4.42 | -7.02 | 38.61 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.25 | 31.58 | -58.33 | 2.76 | 41.54 | 885.71 | 0.15 | -95.64 | -95.76 | 0 | 0 | 0 | 1.08 | -12.2 | -5.26 | -0.31 | 51.56 | 87.35 | 2.34 | -39.53 | -9.3 | 33.52 | -39.02 | 75.16 | 0 | 0 | -100.0 | 0.32 | -3.03 | -13.51 | 2.23 | 22200.0 | 1615.38 | 0.04 | 0.0 | -20.0 | 3.91 | -49.94 | -49.94 | 0 | 0 | 0 | 0 | 0 | 0 | -4.12 | 46.63 | 43.79 | -4.12 | 46.63 | 43.79 | -0.01 | 0.0 | 0 | -4.13 | 46.57 | 43.66 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.19 | -20.83 | -76.25 | 1.95 | 62.5 | 550.0 | 3.44 | -0.58 | 588.0 | 0 | 0 | 0 | 1.23 | -41.71 | -68.22 | -0.64 | -740.0 | -3300.0 | 3.87 | 21.32 | -8.51 | 54.97 | 66.81 | 103.25 | 0 | 0 | -100.0 | 0.33 | -2.94 | -10.81 | 0.01 | -88.89 | -99.73 | 0.04 | 0.0 | -20.0 | 7.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.72 | -8.89 | -58.2 | -7.72 | -8.89 | -58.2 | -0.01 | 0.0 | 0 | -7.73 | -8.87 | -58.4 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.24 | -29.41 | -87.69 | 1.2 | 200.0 | 242.86 | 3.46 | 0.0 | 517.86 | 0 | 0 | 0 | 2.11 | -17.58 | -59.89 | 0.1 | -28.57 | -33.33 | 3.19 | 7.41 | -11.88 | 32.95 | 42.36 | 55.76 | 0 | 0 | -100.0 | 0.34 | -2.86 | -10.53 | 0.09 | 0.0 | -97.6 | 0.04 | -20.0 | -33.33 | 7.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.09 | 1.39 | -44.69 | -7.09 | 1.39 | -44.69 | -0.01 | 0.0 | 0.0 | -7.1 | 1.39 | -44.6 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.34 | -43.33 | -79.01 | 0.4 | 42.86 | -55.56 | 3.46 | -2.26 | 440.62 | 0 | 0 | 0 | 2.56 | 124.56 | -20.25 | 0.14 | 105.71 | 106.17 | 2.97 | 15.12 | -17.27 | 23.15 | 20.95 | 4.33 | 0 | -100.0 | -100.0 | 0.35 | -5.41 | -7.89 | 0.09 | -30.77 | -97.67 | 0.05 | 0.0 | -16.67 | 7.81 | 0.0 | 6.84 | 0 | 0 | 0 | 0 | 0 | 0 | -7.19 | 1.91 | -42.38 | -7.19 | 1.91 | -42.38 | -0.01 | 0 | 0 | -7.2 | 1.77 | -42.57 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.6 | -25.0 | -60.26 | 0.28 | -6.67 | -86.0 | 3.54 | 608.0 | 444.62 | 0 | 0 | 0 | 1.14 | -70.54 | -65.45 | -2.45 | -12350.0 | -353.7 | 2.58 | -39.01 | -16.23 | 19.14 | -29.23 | 9.68 | 0.01 | 0.0 | -87.5 | 0.37 | 0.0 | 146.67 | 0.13 | -96.44 | -96.77 | 0.05 | 0.0 | -84.38 | 7.81 | 0.0 | 6.84 | 0 | 0 | 0 | 0 | 0 | 0 | -7.33 | -50.2 | -162.72 | -7.33 | -50.2 | -162.72 | 0 | 0 | -100.0 | -7.33 | -50.2 | -165.58 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | 0.8 | -58.97 | 128.57 | 0.3 | -14.29 | -88.1 | 0.5 | -10.71 | -31.51 | 0 | 0 | 0 | 3.87 | -26.43 | -27.53 | 0.02 | -86.67 | 300.0 | 4.23 | 16.85 | 30.96 | 27.05 | 27.83 | 49.88 | 0.01 | 0.0 | -87.5 | 0.37 | -2.63 | 146.67 | 3.65 | -2.67 | 204.17 | 0.05 | -16.67 | -85.71 | 7.81 | 0.0 | 6.84 | 0 | 0 | 0 | 0 | 0 | 0 | -4.88 | 0.41 | -116.89 | -4.88 | 0.41 | -116.89 | 0 | 100.0 | -100.0 | -4.88 | 0.61 | -119.82 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 1.95 | 20.37 | 306.25 | 0.35 | -61.11 | -86.11 | 0.56 | -12.5 | -15.15 | 0 | 0 | 0 | 5.26 | 63.86 | 21.48 | 0.15 | 106.61 | 162.5 | 3.62 | 0.84 | 19.08 | 21.16 | -4.65 | 15.95 | 0.01 | 0.0 | -87.5 | 0.38 | 0.0 | 153.33 | 3.75 | -2.85 | 197.62 | 0.06 | 0.0 | -84.21 | 7.81 | 6.84 | 6.84 | 0 | 0 | 0 | 0 | 0 | 0 | -4.9 | 2.97 | -114.91 | -4.9 | 2.97 | -114.91 | -0.01 | 0 | -150.0 | -4.91 | 2.77 | -117.26 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 1.62 | 7.28 | 671.43 | 0.9 | -55.0 | -60.7 | 0.64 | -1.54 | 16.36 | 0 | 0 | 0 | 3.21 | -2.73 | -31.41 | -2.27 | -320.37 | -682.76 | 3.59 | 16.56 | -2.45 | 22.19 | 27.15 | -1.48 | 0.01 | -87.5 | -90.0 | 0.38 | 153.33 | 171.43 | 3.86 | -4.22 | 201.56 | 0.06 | -81.25 | -85.37 | 7.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.05 | -81.0 | -147.55 | -5.05 | -81.0 | -147.55 | 0 | -100.0 | -100.0 | -5.05 | -82.97 | -150.0 | 0.00 | 100.0 | 100.0 |
| 21Q3 (8) | 1.51 | 331.43 | 214.58 | 2.0 | -20.63 | 31.58 | 0.65 | -10.96 | 116.67 | 0 | 0 | 0 | 3.3 | -38.2 | -7.04 | -0.54 | -5300.0 | -74.19 | 3.08 | -4.64 | -2.84 | 17.45 | -3.29 | -21.5 | 0.08 | 0.0 | 0.0 | 0.15 | 0.0 | 7.14 | 4.03 | 235.83 | 347.78 | 0.32 | -8.57 | -23.81 | 7.31 | 0.0 | -0.54 | 0 | 0 | 0 | 0 | 0 | 0 | -2.79 | -24.0 | -83.55 | -2.79 | -24.0 | -83.55 | 0.03 | 0.0 | 50.0 | -2.76 | -24.32 | -84.0 | -0.04 | -7.75 | -67.12 |
| 21Q2 (7) | 0.35 | -27.08 | -70.34 | 2.52 | 0.0 | 31.25 | 0.73 | 10.61 | -38.14 | 0 | 0 | 0 | 5.34 | 23.33 | 30.24 | -0.01 | 95.83 | 0 | 3.23 | 6.25 | 12.54 | 18.04 | -1.11 | 0 | 0.08 | 0.0 | -11.11 | 0.15 | 0.0 | 7.14 | 1.2 | -4.76 | 1614.29 | 0.35 | -7.89 | -20.45 | 7.31 | 0.0 | -0.54 | 0 | 0 | 0 | 0 | 0 | 0 | -2.25 | 1.32 | -85.95 | -2.25 | 1.32 | -85.95 | 0.03 | 50.0 | 50.0 | -2.22 | 1.77 | -86.55 | -0.04 | -6.1 | -77.8 |
| 21Q1 (6) | 0.48 | 128.57 | -66.9 | 2.52 | 10.04 | 72.6 | 0.66 | 20.0 | -47.2 | 0 | 0 | 0 | 4.33 | -7.48 | 7.98 | -0.24 | 17.24 | -2500.0 | 3.04 | -17.39 | -20.83 | 18.25 | -18.98 | 0 | 0.08 | -20.0 | -80.95 | 0.15 | 7.14 | 25.0 | 1.26 | -1.56 | 950.0 | 0.38 | -7.32 | -35.59 | 7.31 | 0.0 | -0.54 | 0 | 0 | 0 | 0 | 0 | 0 | -2.28 | -11.76 | -10.14 | -2.28 | -11.76 | -10.14 | 0.02 | 0.0 | 200.0 | -2.26 | -11.88 | -8.13 | -0.03 | -11.86 | -784.15 |
| 20Q4 (5) | 0.21 | -56.25 | -85.0 | 2.29 | 50.66 | 17.44 | 0.55 | 83.33 | -53.78 | 0 | 0 | 0 | 4.68 | 31.83 | 80.0 | -0.29 | 6.45 | 80.14 | 3.68 | 16.09 | -4.42 | 22.52 | 1.31 | 0 | 0.1 | 25.0 | -75.61 | 0.14 | 0.0 | 16.67 | 1.28 | 42.22 | 611.11 | 0.41 | -2.38 | -33.87 | 7.31 | -0.54 | -0.54 | 0 | 0 | 0 | 0 | 0 | 0 | -2.04 | -34.21 | 1.92 | -2.04 | -34.21 | 1.92 | 0.02 | 0.0 | 300.0 | -2.02 | -34.67 | 3.35 | -0.03 | -30.68 | -407.34 |
| 20Q3 (4) | 0.48 | -59.32 | 0.0 | 1.52 | -20.83 | 0.0 | 0.3 | -74.58 | 0.0 | 0 | 0 | 0.0 | 3.55 | -13.41 | 0.0 | -0.31 | 0 | 0.0 | 3.17 | 10.45 | 0.0 | 22.23 | 0 | 0.0 | 0.08 | -11.11 | 0.0 | 0.14 | 0.0 | 0.0 | 0.9 | 1185.71 | 0.0 | 0.42 | -4.55 | 0.0 | 7.35 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.52 | -25.62 | 0.0 | -1.52 | -25.62 | 0.0 | 0.02 | 0.0 | 0.0 | -1.5 | -26.05 | 0.0 | -0.02 | -14.64 | 0.0 |
