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) | 6.18 | 10.36 | 2.6 | -18.75 | 0 | 0 | 0 | 0 | 14.9 | -41.77 | -0.88 | 0 | 4.14 | -30.54 | 27.79 | 19.3 | 2.11 | -44.91 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 3.27 | 0.0 | 0.81 | 0.0 | -3.1 | 0 | 0.98 | -47.03 | -1.04 | 0 | -4.14 | 0 | 0.00 | 0 |
| 2022 (9) | 5.6 | 37.25 | 3.2 | 109.15 | 0 | 0 | 0 | 0 | 25.59 | -19.88 | -0.67 | 0 | 5.96 | -11.57 | 23.29 | 10.37 | 3.83 | -26.2 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 3.27 | 0.0 | 0.81 | 0.0 | -2.23 | 0 | 1.85 | -25.7 | -0.85 | 0 | -3.08 | 0 | 0.00 | 0 |
| 2021 (8) | 4.08 | -55.12 | 1.53 | 7.75 | 0 | 0 | 0 | 0 | 31.94 | 27.15 | -1.58 | 0 | 6.74 | -4.4 | 21.10 | -24.81 | 5.19 | 70.72 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 3.27 | 0.62 | 0.81 | 32.79 | -1.59 | 0 | 2.49 | -38.67 | -1.27 | 0 | -2.86 | 0 | 0.00 | 0 |
| 2020 (7) | 9.09 | -5.41 | 1.42 | 0 | 0 | 0 | 0 | 0 | 25.12 | -10.7 | 0.22 | -15.38 | 7.05 | 34.03 | 28.07 | 50.09 | 3.04 | 16.48 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | -1.53 | 3.25 | 0.93 | 0.61 | 64.86 | 0.2 | -25.93 | 4.06 | 5.18 | -1.12 | 0 | -0.92 | 0 | 0.00 | 0 |
| 2019 (6) | 9.61 | 17.77 | 0 | 0 | 0 | 0 | 0 | 0 | 28.13 | -10.44 | 0.26 | -73.74 | 5.26 | -35.06 | 18.70 | -27.49 | 2.61 | -25.43 | 0.03 | -76.92 | 0 | 0 | 0 | 0 | 9.82 | 0.0 | 3.22 | 3.21 | 0.37 | 48.0 | 0.27 | -65.38 | 3.86 | -6.99 | -1.12 | 0 | -0.85 | 0 | 0.00 | 0 |
| 2018 (5) | 8.16 | 15.74 | 0 | 0 | 0 | 0 | 0 | 0 | 31.41 | 9.86 | 0.99 | 4850.0 | 8.1 | -1.58 | 25.79 | -10.42 | 3.5 | 35.66 | 0.13 | 62.5 | 0 | 0 | 0 | 0 | 9.82 | 0.0 | 3.12 | 0.0 | 0.25 | 0.0 | 0.78 | 0 | 4.15 | 24.62 | -0.64 | 0 | 0.14 | 0 | 0.00 | 0 |
| 2017 (4) | 7.05 | -34.42 | 0 | 0 | 0 | 0 | 0 | 0 | 28.59 | -1.21 | 0.02 | -98.46 | 8.23 | 8.01 | 28.79 | 9.33 | 2.58 | -23.67 | 0.08 | -11.11 | 0 | 0 | 0 | 0 | 9.82 | -4.84 | 3.12 | 4.35 | 0.25 | 31.58 | -0.05 | 0 | 3.33 | -29.89 | -0.52 | 0 | -0.57 | 0 | 0.00 | 0 |
| 2016 (3) | 10.75 | 6.12 | 0 | 0 | 0 | 0 | 0 | 0 | 28.94 | 7.3 | 1.3 | 1344.44 | 7.62 | 4.67 | 26.33 | -2.45 | 3.38 | 4.97 | 0.09 | 0 | 0 | 0 | 0 | 0 | 10.32 | -5.41 | 2.99 | 0.34 | 0.19 | 0.0 | 1.57 | 302.56 | 4.75 | 33.43 | -0.06 | 0 | 1.51 | 31.3 | 0.00 | 0 |
| 2015 (2) | 10.13 | 1.0 | 0 | 0 | 0 | 0 | 0 | 0 | 26.97 | -8.55 | 0.09 | -78.05 | 7.28 | -10.78 | 26.99 | -2.45 | 3.22 | -12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 10.91 | -2.68 | 2.98 | 1.36 | 0.19 | 0.0 | 0.39 | -41.79 | 3.56 | -6.32 | 0.76 | -1.3 | 1.15 | -20.14 | 0.00 | 0 |
| 2014 (1) | 10.03 | -3.09 | 0 | 0 | 0 | 0 | 0 | 0 | 29.49 | 15.51 | 0.41 | 0 | 8.16 | 61.9 | 27.67 | 40.16 | 3.68 | 6.98 | 0 | 0 | 0 | 0 | 0 | 0 | 11.21 | 0.0 | 2.94 | 0.0 | 0.19 | -62.75 | 0.67 | 0 | 3.8 | 12.76 | 0.77 | 381.25 | 1.44 | 1700.0 | 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) | 8.68 | 30.33 | 19.72 | 4.3 | 65.38 | 65.38 | 0 | 0 | 0 | 0 | 0 | 0 | 4.01 | 4.7 | -6.74 | -0.04 | -500.0 | -200.0 | 4.14 | -3.5 | 13.74 | 26.49 | -1.71 | 22.76 | 2.19 | 5.29 | -6.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -3.09 | -1.31 | -1.31 | 0.99 | -3.88 | -3.88 | -0.62 | 7.46 | 17.33 | -3.71 | 0.27 | 2.37 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.66 | 10.26 | -6.2 | 2.6 | 0.0 | -7.14 | 0 | 0 | 0 | 0 | 0 | 0 | 3.83 | -1.03 | 25.57 | 0.01 | -75.0 | 102.44 | 4.29 | -1.38 | 37.06 | 26.95 | -6.21 | 71.58 | 2.08 | 10.05 | -13.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -3.05 | 0.33 | 1.29 | 1.03 | 0.98 | 4.04 | -0.67 | 14.1 | 35.58 | -3.72 | 3.12 | 9.93 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.04 | -2.27 | -2.74 | 2.6 | 0.0 | -7.14 | 0 | 0 | 0 | 0 | 0 | 0 | 3.87 | -1.28 | 6.61 | 0.04 | 166.67 | 109.09 | 4.35 | 5.07 | 17.89 | 28.73 | 3.41 | 89.52 | 1.89 | -10.43 | -33.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -3.06 | 1.29 | -14.18 | 1.02 | 4.08 | -27.14 | -0.78 | 25.0 | 7.14 | -3.84 | 7.25 | -9.09 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.18 | -14.76 | 10.36 | 2.6 | 0.0 | -18.75 | 0 | 0 | 0 | 0 | 0 | 0 | 3.92 | -8.84 | -33.45 | -0.06 | -250.0 | 85.37 | 4.14 | 13.74 | -30.54 | 27.79 | 28.77 | 19.35 | 2.11 | -9.44 | -44.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -3.1 | -1.64 | -39.01 | 0.98 | -4.85 | -47.03 | -1.04 | -38.67 | -22.35 | -4.14 | -8.95 | -34.42 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.25 | 2.11 | 130.89 | 2.6 | -7.14 | -18.75 | 0 | 0 | 0 | 0 | 0 | 0 | 4.3 | 40.98 | -41.58 | 0.04 | 109.76 | -85.19 | 3.64 | 16.29 | -60.61 | 21.58 | 37.39 | -37.04 | 2.33 | -2.92 | -53.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -3.05 | 1.29 | -64.86 | 1.03 | 4.04 | -53.81 | -0.75 | 27.88 | -20.97 | -3.8 | 7.99 | -53.85 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.1 | 14.33 | 142.32 | 2.8 | 0.0 | 16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 3.05 | -15.98 | -59.12 | -0.41 | 6.82 | -392.86 | 3.13 | -15.18 | -58.21 | 15.70 | 3.59 | -38.84 | 2.4 | -15.79 | -55.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -3.09 | -15.3 | -45.75 | 0.99 | -29.29 | -49.49 | -1.04 | -23.81 | -16.85 | -4.13 | -17.33 | -37.21 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.21 | 10.89 | 97.14 | 2.8 | -12.5 | 182.83 | 0 | 0 | 0 | 0 | 0 | 0 | 3.63 | -38.37 | -25.77 | -0.44 | -7.32 | 34.33 | 3.69 | -38.09 | -28.35 | 15.16 | -34.88 | -10.22 | 2.85 | -25.59 | -51.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -2.68 | -20.18 | -18.58 | 1.4 | -24.32 | -23.08 | -0.84 | 1.18 | 1.18 | -3.52 | -14.29 | -13.18 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.6 | 78.34 | 37.25 | 3.2 | 0.0 | 109.15 | 0 | 0 | 0 | 0 | 0 | 0 | 5.89 | -19.97 | -18.76 | -0.41 | -251.85 | 48.75 | 5.96 | -35.5 | -11.57 | 23.28 | -32.07 | 10.33 | 3.83 | -23.71 | -26.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -2.23 | -20.54 | -40.25 | 1.85 | -17.04 | -25.7 | -0.85 | -37.1 | 33.07 | -3.08 | -24.7 | -7.69 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.14 | 7.17 | -18.23 | 3.2 | 33.33 | 19.85 | 0 | 0 | 0 | 0 | 0 | 0 | 7.36 | -1.34 | -23.09 | 0.27 | 92.86 | 187.1 | 9.24 | 23.36 | 4.76 | 34.27 | 33.48 | 25.78 | 5.02 | -7.21 | -13.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | -1.85 | 12.74 | -131.25 | 2.23 | 13.78 | -32.01 | -0.62 | 30.34 | 53.38 | -2.47 | 17.94 | -15.96 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.93 | -6.98 | -40.2 | 2.4 | 142.42 | 23.08 | 0 | 0 | 0 | 0 | 0 | 0 | 7.46 | 52.56 | -15.13 | 0.14 | 120.9 | 207.69 | 7.49 | 45.44 | -10.94 | 25.68 | 52.07 | -7.67 | 5.41 | -7.04 | 5.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.62 | 0.81 | 0.0 | 32.79 | -2.12 | 6.19 | -685.19 | 1.96 | 7.69 | -45.25 | -0.89 | -4.71 | 32.58 | -3.01 | 3.22 | -89.31 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.15 | -22.79 | -58.44 | 0.99 | -35.29 | -42.11 | 0 | 0 | 0 | 0 | 0 | 0 | 4.89 | -32.55 | -22.75 | -0.67 | 16.25 | -91.43 | 5.15 | -23.59 | -26.01 | 16.89 | -19.98 | -31.29 | 5.82 | 12.14 | 42.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.62 | 0.81 | 0.0 | 32.79 | -2.26 | -42.14 | -1406.67 | 1.82 | -26.91 | -50.94 | -0.85 | 33.07 | 27.97 | -3.11 | -8.74 | -133.83 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.08 | 6.25 | -55.12 | 1.53 | -42.7 | 7.75 | 0 | 0 | 0 | 0 | 0 | 0 | 7.25 | -24.24 | -5.6 | -0.8 | -158.06 | -633.33 | 6.74 | -23.58 | -4.4 | 21.10 | -22.55 | -24.81 | 5.19 | -10.36 | 70.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.0 | 0.62 | 0.81 | 0.0 | 32.79 | -1.59 | -98.75 | -895.0 | 2.49 | -24.09 | -38.67 | -1.27 | 4.51 | -13.39 | -2.86 | -34.27 | -210.87 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.84 | -21.63 | -54.88 | 2.67 | 36.92 | 113.6 | 0 | 0 | 0 | 0 | 0 | 0 | 9.57 | 8.87 | 28.63 | -0.31 | -138.46 | -542.86 | 8.82 | 4.88 | 20.33 | 27.25 | -2.03 | -9.22 | 5.79 | 12.87 | 127.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | 0.0 | 3.27 | 0.62 | 0.62 | 0.81 | 32.79 | 32.79 | -0.8 | -196.3 | -1700.0 | 3.28 | -8.38 | -16.11 | -1.33 | -0.76 | -3.1 | -2.13 | -33.96 | -71.77 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.9 | -35.36 | -38.05 | 1.95 | 14.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.79 | 38.86 | 27.95 | -0.13 | 62.86 | -127.08 | 8.41 | 20.83 | 41.82 | 27.81 | 13.16 | 0 | 5.13 | 25.74 | 80.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | -1.53 | 3.25 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -0.27 | -80.0 | 0 | 3.58 | -3.5 | -7.25 | -1.32 | -11.86 | 7.04 | -1.59 | -19.55 | -11.97 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.58 | -16.61 | -22.34 | 1.71 | 20.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.33 | -17.58 | 102.24 | -0.35 | -333.33 | 27.08 | 6.96 | -1.28 | 130.46 | 24.58 | -12.43 | 0 | 4.08 | 34.21 | 46.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | -1.53 | 3.25 | 0.0 | 0.93 | 0.61 | 0.0 | 64.86 | -0.15 | -175.0 | 31.82 | 3.71 | -8.62 | 10.09 | -1.18 | -5.36 | 2.48 | -1.33 | -44.57 | 6.99 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.09 | 6.82 | -5.41 | 1.42 | 13.6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.68 | 3.23 | 10.03 | 0.15 | 114.29 | 1600.0 | 7.05 | -3.82 | 34.03 | 28.07 | -6.5 | 0 | 3.04 | 19.22 | 16.48 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.67 | 0.0 | -1.53 | 3.25 | 0.0 | 0.93 | 0.61 | 0.0 | 64.86 | 0.2 | 300.0 | -25.93 | 4.06 | 3.84 | 5.18 | -1.12 | 13.18 | 0.0 | -0.92 | 25.81 | -8.24 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.51 | 7.59 | 0.0 | 1.25 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.44 | 8.3 | 0.0 | 0.07 | -85.42 | 0.0 | 7.33 | 23.61 | 0.0 | 30.02 | 0 | 0.0 | 2.55 | -10.53 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.67 | -1.53 | 0.0 | 3.25 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.05 | 0 | 0.0 | 3.91 | 1.3 | 0.0 | -1.29 | 9.15 | 0.0 | -1.24 | 12.68 | 0.0 | 0.00 | 0 | 0.0 |
