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) | 4.02 | 2.55 | 2.47 | 55.35 | 0 | 0 | 0 | 0 | 5.85 | -34.27 | -1.43 | 0 | 0.53 | -44.21 | 9.06 | -15.12 | 4.12 | -3.74 | 0 | 0 | 0 | 0 | 0.18 | -18.18 | 9.27 | 0.0 | 0 | 0 | 0 | 0 | -1.81 | 0 | -1.81 | 0 | -0.99 | 0 | -2.8 | 0 | 0.00 | 18.94 |
| 2022 (9) | 3.92 | -14.41 | 1.59 | -34.84 | 0 | 0 | 0 | 0 | 8.9 | -6.22 | 0.03 | 0 | 0.95 | -35.37 | 10.67 | -31.09 | 4.28 | 0.94 | 0.18 | 20.0 | 0 | 0 | 0.22 | 120.0 | 9.27 | 3.81 | 0 | 0 | 0 | 0 | -0.46 | 0 | -0.46 | 0 | -0.98 | 0 | -1.44 | 0 | 0.00 | -7.9 |
| 2021 (8) | 4.58 | -1.93 | 2.44 | -30.29 | 0.3 | -42.31 | 0 | 0 | 9.49 | -1.45 | 0 | 0 | 1.47 | 21.49 | 15.49 | 23.28 | 4.24 | 2.91 | 0.15 | -6.25 | 0.07 | -87.04 | 0.1 | 900.0 | 8.93 | 1.36 | 0 | 0 | 0 | 0 | -0.58 | 0 | -0.58 | 0 | -1.25 | 0 | -1.83 | 0 | 0.00 | -49.32 |
| 2020 (7) | 4.67 | -3.71 | 3.5 | -6.67 | 0.52 | 73.33 | 0 | 0 | 9.63 | -22.71 | -0.58 | 0 | 1.21 | -32.02 | 12.56 | -12.05 | 4.12 | -28.1 | 0.16 | -71.43 | 0.54 | -8.47 | 0.01 | 0.0 | 8.81 | -45.42 | 0 | 0 | 0 | 0 | -0.64 | 0 | -0.64 | 0 | -0.98 | 0 | -1.62 | 0 | 0.00 | -64.74 |
| 2019 (6) | 4.85 | -34.64 | 3.75 | 4.46 | 0.3 | -55.88 | 0 | 0 | 12.46 | -31.88 | -3.27 | 0 | 1.78 | -38.62 | 14.29 | -9.9 | 5.73 | 4.95 | 0.56 | 16.67 | 0.59 | -41.0 | 0.01 | -66.67 | 16.14 | 0.0 | 0 | 0 | 0 | 0 | -7.72 | 0 | -7.72 | 0 | -0.79 | 0 | -8.51 | 0 | 0.01 | 180.74 |
| 2018 (5) | 7.42 | 21.04 | 3.59 | -39.56 | 0.68 | 0 | 0 | 0 | 18.29 | -0.22 | -0.64 | 0 | 2.9 | -3.65 | 15.86 | -3.44 | 5.46 | -12.08 | 0.48 | -2.04 | 1.0 | 1900.0 | 0.03 | -50.0 | 16.14 | 0.0 | 0 | 0 | 0 | 0 | -4.46 | 0 | -4.46 | 0 | -0.52 | 0 | -4.98 | 0 | 0.00 | 57.07 |
| 2017 (4) | 6.13 | -21.01 | 5.94 | 333.58 | 0 | 0 | 0 | 0 | 18.33 | -31.4 | -6.01 | 0 | 3.01 | -24.75 | 16.42 | 9.69 | 6.21 | 8.57 | 0.49 | 0 | 0.05 | 0 | 0.06 | -96.88 | 16.14 | -0.55 | 0 | 0 | 0 | 0 | -6.67 | 0 | -6.67 | 0 | -0.38 | 0 | -7.05 | 0 | 0.00 | -0.18 |
| 2016 (3) | 7.76 | -8.49 | 1.37 | -40.17 | 0 | 0 | 0 | 0 | 26.72 | -10.64 | -3.27 | 0 | 4.0 | -24.1 | 14.97 | -15.07 | 5.72 | 3.81 | 0 | 0 | 0 | 0 | 1.92 | -34.25 | 16.23 | 0.12 | 1.3 | 6.56 | 0 | 0 | -1.83 | 0 | -0.53 | 0 | 0.1 | -80.77 | -1.73 | 0 | 0.00 | -9.46 |
| 2015 (2) | 8.48 | -21.7 | 2.29 | 55.78 | 0 | 0 | 0 | 0 | 29.9 | -21.69 | 0.78 | -80.88 | 5.27 | 88.89 | 17.63 | 141.2 | 5.51 | 3.18 | 0 | 0 | 0 | 0 | 2.92 | -14.37 | 16.21 | 1.06 | 1.22 | 48.78 | 0 | 0 | 2.04 | -56.96 | 3.26 | -42.91 | 0.52 | 85.71 | 2.56 | -49.0 | 0.00 | 7.29 |
| 2014 (1) | 10.83 | 46.15 | 1.47 | 79.27 | 0.53 | -63.45 | 0 | 0 | 38.18 | 5.56 | 4.08 | 23.26 | 2.79 | -58.17 | 7.31 | -60.37 | 5.34 | -7.29 | 0 | 0 | 0.13 | -80.3 | 3.41 | -10.26 | 16.04 | 1.33 | 0.82 | 67.35 | 0.16 | -58.97 | 4.74 | 44.51 | 5.71 | 37.26 | 0.28 | 0 | 5.02 | 60.9 | 0.00 | 261.09 |
| 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) | 3.7 | -2.12 | -10.19 | 2.31 | -2.53 | -6.85 | 0 | 0 | 0 | 0 | 0 | 0 | 1.4 | 0.72 | -6.04 | -0.37 | -15.62 | -311.11 | 0.67 | 11.67 | -12.99 | 11.75 | 13.43 | -11.0 | 3.36 | -8.94 | -22.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.15 | -6.25 | -25.0 | 9.27 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.55 | -16.97 | -147.57 | -2.55 | -16.97 | -147.57 | -0.88 | 0.0 | 0.0 | -3.43 | -12.09 | -79.58 | 0.00 | 5.53 | -93.7 |
| 24Q2 (19) | 3.78 | 1.07 | -0.53 | 2.37 | 0.85 | 9.72 | 0 | 0 | 0 | 0 | 0 | 0 | 1.39 | -0.71 | 4.51 | -0.32 | -357.14 | 3.03 | 0.6 | -11.76 | -22.08 | 10.36 | -12.68 | -13.87 | 3.69 | -8.21 | -16.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.16 | -11.11 | -20.0 | 9.27 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.18 | -15.96 | -131.91 | -2.18 | -15.96 | -131.91 | -0.88 | 2.22 | 10.2 | -3.06 | -10.07 | -59.38 | 0.00 | 4.25 | -94.57 |
| 24Q1 (18) | 3.74 | -6.97 | -11.16 | 2.35 | -4.86 | 6.82 | 0 | 0 | 0 | 0 | 0 | 0 | 1.4 | -7.28 | -7.89 | -0.07 | 91.67 | 61.11 | 0.68 | 28.3 | -11.69 | 11.87 | 30.99 | 18.98 | 4.02 | -2.43 | -8.64 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.18 | 0.0 | -14.29 | 9.27 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.88 | -3.87 | -193.75 | -1.88 | -3.87 | -193.75 | -0.9 | 9.09 | 10.0 | -2.78 | 0.71 | -69.51 | 0.00 | -0.27 | 15.9 |
| 23Q4 (17) | 4.02 | -2.43 | 2.55 | 2.47 | -0.4 | 55.35 | 0 | 0 | 0 | 0 | 0 | 0 | 1.51 | 1.34 | 1.34 | -0.84 | -833.33 | -320.0 | 0.53 | -31.17 | -44.21 | 9.06 | -31.4 | -15.12 | 4.12 | -4.63 | -3.74 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.18 | -10.0 | -18.18 | 9.27 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.81 | -75.73 | -293.48 | -1.81 | -75.73 | -293.48 | -0.99 | -12.5 | -1.02 | -2.8 | -46.6 | -94.44 | 0.00 | -94.26 | 18.94 |
| 23Q3 (16) | 4.12 | 8.42 | -0.48 | 2.48 | 14.81 | 54.04 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.49 | 12.03 | -27.67 | -0.09 | 72.73 | -1000.0 | 0.77 | 0.0 | -42.96 | 13.21 | 9.78 | -2.26 | 4.32 | -2.04 | 5.11 | 0.2 | 5.26 | 11.11 | 0 | 0 | 0 | 0.2 | 0.0 | -16.67 | 9.27 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.03 | -9.57 | -243.33 | -1.03 | -9.57 | -243.33 | -0.88 | 10.2 | 4.35 | -1.91 | 0.52 | -56.56 | 0.02 | -8.98 | 2023.37 |
| 23Q2 (15) | 3.8 | -9.74 | 0.53 | 2.16 | -1.82 | 58.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.33 | -12.5 | -49.81 | -0.33 | -83.33 | -353.85 | 0.77 | 0.0 | -59.69 | 12.03 | 20.63 | -33.48 | 4.41 | 0.23 | 7.56 | 0.19 | 5.56 | 11.76 | 0 | 0 | 0 | 0.2 | -4.76 | -16.67 | 9.27 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.94 | -46.88 | -203.23 | -0.94 | -46.88 | -203.23 | -0.98 | 2.0 | 10.09 | -1.92 | -17.07 | -37.14 | 0.03 | 2123.46 | 2186.02 |
| 23Q1 (14) | 4.21 | 7.4 | 19.94 | 2.2 | 38.36 | 64.18 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.52 | 2.01 | -43.7 | -0.18 | 10.0 | -300.0 | 0.77 | -18.95 | -49.34 | 9.97 | -6.56 | -33.99 | 4.4 | 2.8 | 7.84 | 0.18 | 0.0 | 12.5 | 0 | 0 | -100.0 | 0.21 | -4.55 | 110.0 | 9.27 | 0.0 | 3.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.64 | -39.13 | -30.61 | -0.64 | -39.13 | -30.61 | -1.0 | -2.04 | 12.28 | -1.64 | -13.89 | -0.61 | 0.00 | 2.34 | -3.4 |
| 22Q4 (13) | 3.92 | -5.31 | -14.41 | 1.59 | -1.24 | -34.84 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.49 | -27.67 | -42.25 | -0.2 | -2100.0 | -350.0 | 0.95 | -29.63 | -35.37 | 10.67 | -21.01 | -31.09 | 4.28 | 4.14 | 0.94 | 0.18 | 0.0 | 20.0 | 0 | 0 | -100.0 | 0.22 | -8.33 | 120.0 | 9.27 | 0.0 | 3.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.46 | -53.33 | 20.69 | -0.46 | -53.33 | 20.69 | -0.98 | -6.52 | 21.6 | -1.44 | -18.03 | 21.31 | 0.00 | 2.52 | -7.9 |
| 22Q3 (12) | 4.14 | 9.52 | -2.36 | 1.61 | 18.38 | -12.02 | 0.07 | -53.33 | -76.67 | 0 | 0 | 0 | 2.06 | -22.26 | -21.67 | 0.01 | -92.31 | -90.0 | 1.35 | -29.32 | -15.09 | 13.51 | -25.29 | -21.55 | 4.11 | 0.24 | -0.24 | 0.18 | 5.88 | 12.5 | 0 | 0 | -100.0 | 0.24 | 0.0 | 140.0 | 9.27 | 0.0 | 3.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.3 | 3.23 | 55.22 | -0.3 | 3.23 | 55.22 | -0.92 | 15.6 | 24.59 | -1.22 | 12.86 | 35.45 | 0.00 | -2.01 | -10.95 |
| 22Q2 (11) | 3.78 | 7.69 | -14.67 | 1.36 | 1.49 | -36.45 | 0.15 | -31.82 | -66.67 | 0 | 0 | 0 | 2.65 | -1.85 | 23.26 | 0.13 | 44.44 | 262.5 | 1.91 | 25.66 | 42.54 | 18.09 | 19.71 | 20.67 | 4.1 | 0.49 | 5.13 | 0.17 | 6.25 | 6.25 | 0 | -100.0 | -100.0 | 0.24 | 140.0 | 118.18 | 9.27 | 3.81 | 3.81 | 0 | 0 | 0 | 0 | 0 | 0 | -0.31 | 36.73 | 62.2 | -0.31 | 36.73 | 62.2 | -1.09 | 4.39 | 9.17 | -1.4 | 14.11 | 30.69 | 0.00 | -6.04 | -9.92 |
| 22Q1 (10) | 3.51 | -23.36 | -16.43 | 1.34 | -45.08 | -59.15 | 0.22 | -26.67 | -56.0 | 0 | 0 | 0 | 2.7 | 4.65 | 26.76 | 0.09 | 12.5 | 190.0 | 1.52 | 3.4 | 23.58 | 15.11 | -2.46 | 8.96 | 4.08 | -3.77 | 3.29 | 0.16 | 6.67 | 0.0 | 0.04 | -42.86 | -91.3 | 0.1 | 0.0 | 900.0 | 8.93 | 0.0 | 1.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.49 | 15.52 | 33.78 | -0.49 | 15.52 | 33.78 | -1.14 | 8.8 | -7.55 | -1.63 | 10.93 | 9.44 | 0.00 | -2.43 | -51.64 |
| 21Q4 (9) | 4.58 | 8.02 | -1.93 | 2.44 | 33.33 | -30.29 | 0.3 | 0.0 | -42.31 | 0 | 0 | 0 | 2.58 | -1.9 | 11.21 | 0.08 | -20.0 | 126.67 | 1.47 | -7.55 | 21.49 | 15.49 | -10.08 | 23.41 | 4.24 | 2.91 | 2.91 | 0.15 | -6.25 | -6.25 | 0.07 | -77.42 | -87.04 | 0.1 | 0.0 | 900.0 | 8.93 | 0.0 | 1.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.58 | 13.43 | 9.38 | -0.58 | 13.43 | 9.38 | -1.25 | -2.46 | -27.55 | -1.83 | 3.17 | -12.96 | 0.00 | -0.87 | -49.32 |
| 21Q3 (8) | 4.24 | -4.29 | -10.74 | 1.83 | -14.49 | -51.97 | 0.3 | -33.33 | -42.31 | 0 | 0 | 0 | 2.63 | 22.33 | 12.39 | 0.1 | 225.0 | 132.26 | 1.59 | 18.66 | 19.55 | 17.23 | 14.93 | 42.86 | 4.12 | 5.64 | -11.78 | 0.16 | 0.0 | 0.0 | 0.31 | -18.42 | -53.73 | 0.1 | -9.09 | 0 | 8.93 | 0.0 | 1.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.67 | 18.29 | -131.03 | -0.67 | 18.29 | -131.03 | -1.22 | -1.67 | -29.79 | -1.89 | 6.44 | -53.66 | 0.00 | -0.88 | -46.3 |
| 21Q2 (7) | 4.43 | 5.48 | 22.38 | 2.14 | -34.76 | -46.23 | 0.45 | -10.0 | -13.46 | 0 | 0 | 0 | 2.15 | 0.94 | 3.37 | -0.08 | 20.0 | -116.0 | 1.34 | 8.94 | -0.74 | 14.99 | 8.09 | 0 | 3.9 | -1.27 | -22.16 | 0.16 | 0.0 | -5.88 | 0.38 | -17.39 | -53.09 | 0.11 | 1000.0 | 1000.0 | 8.93 | 1.36 | -44.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.82 | -10.81 | 89.35 | -0.82 | -10.81 | 89.35 | -1.2 | -13.21 | -34.83 | -2.02 | -12.22 | 76.48 | 0.00 | -49.56 | -94.76 |
| 21Q1 (6) | 4.2 | -10.06 | 27.66 | 3.28 | -6.29 | -14.14 | 0.5 | -3.85 | -3.85 | 0 | 0 | 0 | 2.13 | -8.19 | -26.55 | -0.1 | 66.67 | 79.17 | 1.23 | 1.65 | -19.61 | 13.87 | 10.48 | 0 | 3.95 | -4.13 | -26.44 | 0.16 | 0.0 | -67.35 | 0.46 | -14.81 | -36.99 | 0.01 | 0.0 | 0.0 | 8.81 | 0.0 | -45.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.74 | -15.62 | 90.98 | -0.74 | -15.62 | 90.98 | -1.06 | -8.16 | -37.66 | -1.8 | -11.11 | 79.93 | 0.00 | 2.26 | -65.83 |
| 20Q4 (5) | 4.67 | -1.68 | -3.71 | 3.5 | -8.14 | -6.67 | 0.52 | 0.0 | 73.33 | 0 | 0 | 0 | 2.32 | -0.85 | -37.47 | -0.3 | 3.23 | 70.0 | 1.21 | -9.02 | -32.02 | 12.55 | 4.1 | 0 | 4.12 | -11.78 | -28.1 | 0.16 | 0.0 | -71.43 | 0.54 | -19.4 | -8.47 | 0.01 | 0 | 0.0 | 8.81 | 0.0 | -45.42 | 0 | 0 | 0 | 0 | 0 | 0 | -0.64 | -120.69 | 91.71 | -0.64 | -120.69 | 91.71 | -0.98 | -4.26 | -24.05 | -1.62 | -31.71 | 80.96 | 0.00 | 5.03 | -64.74 |
| 20Q3 (4) | 4.75 | 31.22 | 0.0 | 3.81 | -4.27 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.34 | 12.5 | 0.0 | -0.31 | -162.0 | 0.0 | 1.33 | -1.48 | 0.0 | 12.06 | 0 | 0.0 | 4.67 | -6.79 | 0.0 | 0.16 | -5.88 | 0.0 | 0.67 | -17.28 | 0.0 | 0 | -100.0 | 0.0 | 8.81 | -45.42 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.29 | 96.23 | 0.0 | -0.29 | 96.23 | 0.0 | -0.94 | -5.62 | 0.0 | -1.23 | 85.68 | 0.0 | 0.00 | -90.33 | 0.0 |
