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) | 5.58 | -18.18 | 3.82 | -3.05 | 7.0 | 225.58 | 0 | 0 | 18.59 | -23.5 | -1.18 | 0 | 4.34 | -6.26 | 23.35 | 22.53 | 1.53 | -18.18 | 12.01 | 0.25 | 11.68 | -32.13 | 0.02 | 0.0 | 14.46 | -35.5 | 0 | 0 | 0 | 0 | -5.81 | 0 | -5.81 | 0 | 4.79 | -0.21 | -1.02 | 0 | 0.00 | 0 |
| 2022 (9) | 6.82 | 9.65 | 3.94 | -26.22 | 2.15 | -21.53 | 0 | 0 | 24.3 | -7.04 | -3.16 | 0 | 4.63 | -29.74 | 19.05 | -24.42 | 1.87 | -11.79 | 11.98 | 1.01 | 17.21 | 10.89 | 0.02 | -60.0 | 22.42 | 8.62 | 0 | 0 | 0 | 0 | -14.4 | 0 | -14.4 | 0 | 4.8 | 1.05 | -9.6 | 0 | 0.00 | 0 |
| 2021 (8) | 6.22 | 24.4 | 5.34 | -6.32 | 2.74 | 17.6 | 0 | 0 | 26.14 | 6.74 | -1.21 | 0 | 6.59 | 1.38 | 25.21 | -5.01 | 2.12 | 35.03 | 11.86 | 2.07 | 15.52 | 32.76 | 0.05 | -28.57 | 20.64 | 0.0 | 0 | 0 | 0 | 0 | -11.25 | 0 | -11.25 | 0 | 4.75 | -0.21 | -6.5 | 0 | 0.00 | 0 |
| 2020 (7) | 5.0 | 56.25 | 5.7 | -26.36 | 2.33 | -27.41 | 0 | 0 | 24.49 | -14.55 | -2.93 | 0 | 6.5 | -20.25 | 26.54 | -6.67 | 1.57 | -10.8 | 11.62 | 2426.09 | 11.69 | 39.0 | 0.07 | 600.0 | 20.64 | 0.0 | 0 | 0 | 0 | 0 | -10.2 | 0 | -10.2 | 0 | 4.76 | 190.24 | -5.44 | 0 | 0.00 | 0 |
| 2019 (6) | 3.2 | -32.35 | 7.74 | -33.1 | 3.21 | -54.08 | 0 | 0 | 28.66 | -31.29 | -0.6 | 0 | 8.15 | -36.63 | 28.44 | -7.77 | 1.76 | -29.32 | 0.46 | 0 | 8.41 | 73.4 | 0.01 | 0.0 | 20.64 | 0.0 | 0 | 0 | 0 | 0 | -7.51 | 0 | -7.51 | 0 | 1.64 | -28.7 | -5.87 | 0 | 0.00 | 0 |
| 2018 (5) | 4.73 | 0.64 | 11.57 | -2.36 | 6.99 | 67.22 | 0 | 0 | 41.71 | 15.06 | -1.24 | 0 | 12.86 | 24.01 | 30.83 | 7.78 | 2.49 | 5.51 | 0 | 0 | 4.85 | -58.83 | 0.01 | -50.0 | 20.64 | 9.55 | 0 | 0 | 0 | 0 | -9.2 | 0 | -9.2 | 0 | 2.3 | -2.13 | -6.9 | 0 | 0.00 | 0 |
| 2017 (4) | 4.7 | -50.05 | 11.85 | 17.91 | 4.18 | -67.39 | 0 | 0 | 36.25 | 41.49 | 0.2 | 0 | 10.37 | 73.41 | 28.61 | 22.56 | 2.36 | -16.9 | 0 | 0 | 11.78 | -20.3 | 0.02 | -50.0 | 18.84 | 11.08 | 0 | 0 | 0 | 0 | -7.95 | 0 | -7.95 | 0 | 2.35 | -11.65 | -5.6 | 0 | 0.00 | 0 |
| 2016 (3) | 9.41 | -52.62 | 10.05 | -65.75 | 12.82 | -7.24 | 0 | 0 | 25.62 | -54.57 | -4.51 | 0 | 5.98 | -53.21 | 23.34 | 2.99 | 2.84 | -7.79 | 0 | 0 | 14.78 | -66.66 | 0.04 | -96.46 | 16.96 | -36.81 | 0 | 0 | 0 | 0 | -8.15 | 0 | -8.15 | 0 | 2.66 | 47.78 | -5.49 | 0 | 0.00 | 0 |
| 2015 (2) | 19.86 | -56.05 | 29.34 | 61.74 | 13.82 | -21.39 | 0 | 0 | 56.39 | -28.58 | -51.32 | 0 | 12.78 | -27.1 | 22.66 | 2.07 | 3.08 | -40.66 | 0 | 0 | 44.33 | -15.75 | 1.13 | -60.21 | 26.84 | -0.15 | 0 | 0 | 0 | 0 | -51.54 | 0 | -51.54 | 0 | 1.8 | -37.28 | -49.74 | 0 | 0.02 | 46.96 |
| 2014 (1) | 45.19 | 38.7 | 18.14 | 72.11 | 17.58 | 1.09 | 0 | 0 | 78.95 | -20.88 | -21.32 | 0 | 17.53 | -11.11 | 22.20 | 12.36 | 5.19 | 0.97 | 0 | 0 | 52.62 | 31.81 | 2.84 | -14.46 | 26.88 | 0.0 | 0 | 0 | 0 | 0 | -21.32 | 0 | -21.32 | 0 | 2.87 | 75.0 | -18.45 | 0 | 0.01 | -3.15 |
| 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) | 7.49 | -40.51 | 50.7 | 0 | -100.0 | -100.0 | 1.55 | -39.69 | -77.86 | 0 | 0 | 0 | 6.39 | 13.1 | 31.48 | -0.5 | -13.64 | -100.0 | 5.24 | 3.76 | 26.27 | 24.82 | -3.76 | 18.13 | 1.54 | 4.76 | 1.32 | 12.04 | -0.08 | 0.08 | 12.05 | -5.56 | 10.65 | 0.01 | -50.0 | 0.0 | 18.62 | 0.38 | 29.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -6.82 | -7.91 | -29.9 | 4.83 | -0.21 | 0.0 | 4.83 | 426.35 | 1250.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 12.59 | 186.79 | 134.45 | 5.02 | 0.0 | 29.72 | 2.57 | -63.55 | -63.8 | 0 | 0 | 0 | 5.65 | 36.8 | 16.98 | -0.44 | -528.57 | -214.29 | 5.05 | 36.49 | 20.81 | 25.79 | 30.77 | 33.03 | 1.47 | 4.26 | -17.42 | 12.05 | 0.08 | 0.5 | 12.76 | 14.44 | 12.72 | 0.02 | 0.0 | 100.0 | 18.55 | 27.67 | -17.3 | 0 | 0 | 0 | 0 | 0 | 0 | -6.32 | -7.3 | 51.38 | -6.32 | -7.3 | 51.38 | 4.84 | 0.41 | 1.04 | -1.48 | -38.32 | 81.97 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.39 | -21.33 | -24.05 | 5.02 | 31.41 | 28.72 | 7.05 | 0.71 | -0.84 | 0 | 0 | 0 | 4.13 | -16.4 | 4.29 | -0.07 | 87.5 | 68.18 | 3.7 | -14.75 | 1.65 | 19.72 | -15.52 | 26.3 | 1.41 | -7.84 | -19.43 | 12.04 | 0.25 | 0.5 | 11.15 | -4.54 | -5.35 | 0.02 | 0.0 | 0.0 | 14.53 | 0.48 | -35.19 | 0 | 0 | 0 | 0 | 0 | 0 | -5.89 | -1.38 | 59.71 | -5.89 | -1.38 | 59.71 | 4.82 | 0.63 | 0.42 | -1.07 | -4.9 | 89.1 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.58 | 12.27 | -18.18 | 3.82 | -1.04 | -3.05 | 7.0 | 0.0 | 225.58 | 0 | 0 | 0 | 4.94 | 1.65 | -19.02 | -0.56 | -124.0 | 51.3 | 4.34 | 4.58 | -6.26 | 23.35 | 11.1 | 22.53 | 1.53 | 0.66 | -18.18 | 12.01 | -0.17 | 0.25 | 11.68 | 7.25 | -32.13 | 0.02 | 100.0 | 0.0 | 14.46 | 0.21 | -35.5 | 0 | 0 | 0 | 0 | 0 | 0 | -5.81 | -10.67 | 59.65 | -5.81 | -10.67 | 59.65 | 4.79 | -0.83 | -0.21 | -1.02 | -142.86 | 89.38 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.97 | -7.45 | -24.92 | 3.86 | -0.26 | -2.28 | 7.0 | -1.41 | 248.26 | 0 | 0 | 0 | 4.86 | 0.62 | -27.14 | -0.25 | -78.57 | 56.14 | 4.15 | -0.72 | -31.63 | 21.01 | 8.38 | -13.87 | 1.52 | -14.61 | -21.65 | 12.03 | 0.33 | 0.25 | 10.89 | -3.8 | -33.23 | 0.01 | 0.0 | 0.0 | 14.43 | -35.67 | -35.41 | 0 | 0 | 0 | 0 | 0 | 0 | -5.25 | 59.62 | 60.38 | -5.25 | 59.62 | 60.38 | 4.83 | 0.84 | 0.0 | -0.42 | 94.88 | 95.01 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.37 | -7.09 | -19.49 | 3.87 | -0.77 | -2.27 | 7.1 | -0.14 | 260.41 | 0 | 0 | 0 | 4.83 | 21.97 | -26.6 | -0.14 | 36.36 | 85.57 | 4.18 | 14.84 | -28.06 | 19.39 | 24.16 | -16.71 | 1.78 | 1.71 | -11.0 | 11.99 | 0.08 | 0.84 | 11.32 | -3.9 | -29.6 | 0.01 | -50.0 | -50.0 | 22.43 | 0.04 | 0.4 | 0 | 0 | 0 | 0 | 0 | 0 | -13.0 | 11.08 | -2.6 | -13.0 | 11.08 | -2.6 | 4.79 | -0.21 | 0.0 | -8.21 | 16.4 | -4.19 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.78 | -15.25 | -11.76 | 3.9 | -1.02 | -27.37 | 7.11 | 230.7 | 133.11 | 0 | 0 | 0 | 3.96 | -35.08 | -20.0 | -0.22 | 80.87 | 52.17 | 3.64 | -21.38 | -14.75 | 15.62 | -18.04 | -9.16 | 1.75 | -6.42 | -17.45 | 11.98 | 0.0 | 0.84 | 11.78 | -31.55 | -25.44 | 0.02 | 0.0 | -50.0 | 22.42 | 0.0 | 8.62 | 0 | 0 | 0 | 0 | 0 | 0 | -14.62 | -1.53 | -24.85 | -14.62 | -1.53 | -24.85 | 4.8 | 0.0 | 0.21 | -9.82 | -2.29 | -41.91 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.82 | 3.02 | 9.65 | 3.94 | -0.25 | -26.22 | 2.15 | 6.97 | -21.53 | 0 | 0 | 0 | 6.1 | -8.55 | -8.68 | -1.15 | -101.75 | -15.0 | 4.63 | -23.72 | -29.74 | 19.05 | -21.9 | -24.45 | 1.87 | -3.61 | -11.79 | 11.98 | -0.17 | 1.01 | 17.21 | 5.52 | 10.89 | 0.02 | 100.0 | -60.0 | 22.42 | 0.36 | 8.62 | 0 | 0 | 0 | 0 | 0 | 0 | -14.4 | -8.68 | -28.0 | -14.4 | -8.68 | -28.0 | 4.8 | -0.62 | 1.05 | -9.6 | -14.01 | -47.69 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.62 | -0.75 | 2.64 | 3.95 | -0.25 | -19.22 | 2.01 | 2.03 | -23.57 | 0 | 0 | 0 | 6.67 | 1.37 | -1.19 | -0.57 | 41.24 | -200.0 | 6.07 | 4.48 | -12.16 | 24.40 | 4.81 | -9.08 | 1.94 | -3.0 | -4.9 | 12.0 | 0.93 | 1.18 | 16.31 | 1.43 | 4.35 | 0.01 | -50.0 | -80.0 | 22.34 | 0.0 | 8.24 | 0 | 0 | 0 | 0 | 0 | 0 | -13.25 | -4.58 | -29.27 | -13.25 | -4.58 | -29.27 | 4.83 | 0.84 | 1.9 | -8.42 | -6.85 | -52.81 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.67 | 1.83 | -6.06 | 3.96 | -26.26 | -18.52 | 1.97 | -35.41 | -44.03 | 0 | 0 | 0 | 6.58 | 32.93 | 1.86 | -0.97 | -110.87 | -3333.33 | 5.81 | 36.07 | -15.8 | 23.28 | 35.41 | -11.24 | 2.0 | -5.66 | 17.65 | 11.89 | 0.08 | 2.24 | 16.08 | 1.77 | 2.23 | 0.02 | -50.0 | -71.43 | 22.34 | 8.24 | 8.24 | 0 | 0 | 0 | 0 | 0 | 0 | -12.67 | -8.2 | -23.97 | -12.67 | -8.2 | -23.97 | 4.79 | 0.0 | 1.05 | -7.88 | -13.87 | -43.8 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.55 | 5.31 | -17.4 | 5.37 | 0.56 | 5.29 | 3.05 | 11.31 | -11.08 | 0 | 0 | 0 | 4.95 | -25.9 | -20.67 | -0.46 | 54.0 | -666.67 | 4.27 | -35.2 | -33.18 | 17.19 | -31.84 | -28.15 | 2.12 | 0.0 | 36.77 | 11.88 | 0.17 | 2.15 | 15.8 | 1.8 | -1.99 | 0.04 | -20.0 | -33.33 | 20.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.71 | -4.09 | -14.24 | -11.71 | -4.09 | -14.24 | 4.79 | 0.84 | 0.63 | -6.92 | -6.46 | -26.05 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.22 | -3.57 | 24.4 | 5.34 | 9.2 | -6.32 | 2.74 | 4.18 | 17.6 | 0 | 0 | 0 | 6.68 | -1.04 | 6.03 | -1.0 | -426.32 | -78.57 | 6.59 | -4.63 | 1.38 | 25.22 | -6.02 | -4.98 | 2.12 | 3.92 | 35.03 | 11.86 | 0.0 | 2.07 | 15.52 | -0.7 | 32.76 | 0.05 | 0.0 | -28.57 | 20.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.25 | -9.76 | -10.29 | -11.25 | -9.76 | -10.29 | 4.75 | 0.21 | -0.21 | -6.5 | -17.97 | -19.49 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.45 | -9.15 | 65.81 | 4.89 | 0.62 | -22.99 | 2.63 | -25.28 | 15.35 | 0 | 0 | 0 | 6.75 | 4.49 | -7.66 | -0.19 | -733.33 | -258.33 | 6.91 | 0.14 | -23.31 | 26.83 | 2.32 | -23.99 | 2.04 | 20.0 | 40.69 | 11.86 | 1.98 | 2370.83 | 15.63 | -0.64 | 35.79 | 0.05 | -28.57 | -37.5 | 20.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.25 | -0.29 | -6.33 | -10.25 | -0.29 | -6.33 | 4.74 | 0.0 | 194.41 | -5.51 | -0.55 | 31.38 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.1 | -10.47 | 271.73 | 4.86 | -4.71 | -33.7 | 3.52 | 2.62 | 50.43 | 0 | 0 | 0 | 6.46 | 3.53 | -5.83 | 0.03 | 150.0 | 101.61 | 6.9 | 7.98 | -2.54 | 26.23 | 9.62 | 0 | 1.7 | 9.68 | 26.87 | 11.63 | 0.0 | 2374.47 | 15.73 | -2.42 | 85.06 | 0.07 | 16.67 | -12.5 | 20.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.22 | 0.29 | 0 | -10.22 | 0.29 | -4.71 | 4.74 | -0.42 | 196.25 | -5.48 | 0.18 | -442.5 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.93 | 58.6 | 205.0 | 5.1 | -10.53 | -36.33 | 3.43 | 47.21 | 22.06 | 0 | 0 | 0 | 6.24 | -0.95 | 55.22 | -0.06 | 89.29 | 90.48 | 6.39 | -1.69 | -8.58 | 23.92 | -9.86 | 0 | 1.55 | -1.27 | -1.9 | 11.63 | 0.09 | 2374.47 | 16.12 | 37.9 | 104.57 | 0.06 | -14.29 | -33.33 | 20.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.25 | -0.49 | -25.77 | -10.25 | -0.49 | -25.77 | 4.76 | 0.0 | 192.02 | -5.49 | -0.92 | 15.8 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.0 | 28.53 | 56.25 | 5.7 | -10.24 | -26.36 | 2.33 | 2.19 | -27.41 | 0 | 0 | 0 | 6.3 | -13.82 | -14.05 | -0.56 | -566.67 | -55.56 | 6.5 | -27.86 | -20.25 | 26.54 | -24.82 | 0 | 1.57 | 8.28 | -10.8 | 11.62 | 2320.83 | 2426.09 | 11.69 | 1.56 | 39.0 | 0.07 | -12.5 | 600.0 | 20.64 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.2 | -5.81 | -35.82 | -10.2 | -5.81 | -35.82 | 4.76 | 195.65 | 190.24 | -5.44 | 32.25 | 7.33 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.89 | 103.66 | 0.0 | 6.35 | -13.37 | 0.0 | 2.28 | -2.56 | 0.0 | 0 | 0 | 0.0 | 7.31 | 6.56 | 0.0 | 0.12 | 106.45 | 0.0 | 9.01 | 27.26 | 0.0 | 35.31 | 0 | 0.0 | 1.45 | 8.21 | 0.0 | 0.48 | 2.13 | 0.0 | 11.51 | 35.41 | 0.0 | 0.08 | 0.0 | 0.0 | 20.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -9.64 | 0 | 0.0 | -9.64 | 1.23 | 0.0 | 1.61 | 0.62 | 0.0 | -8.03 | -601.88 | 0.0 | 0.00 | 0 | 0.0 |
