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) | 10.34 | 32.23 | 1.74 | -5.43 | 2.49 | -5.68 | 0 | 0 | 5.39 | 32.43 | 4.17 | 1985.0 | 0.52 | -66.45 | 9.65 | -74.67 | 2.35 | -6.0 | 0 | 0 | 3.42 | 53.36 | 0 | 0 | 7.01 | -0.85 | 0 | 0 | 0 | 0 | 4.17 | 0 | 4.17 | 0 | -0.19 | 0 | 3.98 | 0 | 0.00 | 0 |
| 2022 (9) | 7.82 | 60.91 | 1.84 | 0.0 | 2.64 | 654.29 | 0 | 0 | 4.07 | 7.67 | 0.2 | 0 | 1.55 | 78.16 | 38.08 | 65.47 | 2.5 | -9.42 | 0 | 0 | 2.23 | -30.09 | 0 | 0 | 7.07 | 0.28 | 0 | 0 | 0 | 0 | -0.06 | 0 | -0.06 | 0 | -0.08 | 0 | -0.14 | 0 | 0.00 | 0 |
| 2021 (8) | 4.86 | -18.73 | 1.84 | -9.8 | 0.35 | -5.41 | 0 | 0 | 3.78 | 14.55 | -0.26 | 0 | 0.87 | 64.15 | 23.02 | 43.31 | 2.76 | 8.66 | 0 | 0 | 3.19 | -9.89 | 0.01 | -50.0 | 7.05 | -28.5 | 0 | 0 | 0 | 0 | -0.26 | 0 | -0.26 | 0 | -0.18 | 0 | -0.44 | 0 | 0.00 | 0 |
| 2020 (7) | 5.98 | -11.8 | 2.04 | -1.92 | 0.37 | -90.93 | 0 | 0 | 3.3 | -45.36 | -0.87 | 0 | 0.53 | -54.7 | 16.06 | -17.09 | 2.54 | 2.83 | 0 | 0 | 3.54 | 2112.5 | 0.02 | -33.33 | 9.86 | 0.0 | 0 | 0 | 0 | 0 | -2.81 | 0 | -2.81 | 0 | -0.1 | 0 | -2.91 | 0 | 0.00 | 0 |
| 2019 (6) | 6.78 | -0.29 | 2.08 | -22.39 | 4.08 | -4.23 | 0 | 0 | 6.04 | -19.68 | -0.93 | 0 | 1.17 | -31.18 | 19.37 | -14.31 | 2.47 | -17.94 | 0 | 0 | 0.16 | 77.78 | 0.03 | -25.0 | 9.86 | 0.0 | 0 | 0 | 0.22 | 0.0 | -4.72 | 0 | -4.5 | 0 | -0.14 | 0 | -4.86 | 0 | 0.00 | 0 |
| 2018 (5) | 6.8 | -37.67 | 2.68 | -28.34 | 4.26 | 2030.0 | 0 | 0 | 7.52 | -20.51 | -1.55 | 0 | 1.7 | 8.97 | 22.61 | 37.09 | 3.01 | 5.24 | 0 | 0 | 0.09 | -97.85 | 0.04 | 0.0 | 9.86 | -1.3 | 0 | 0 | 0.22 | 0.0 | -3.79 | 0 | -3.57 | 0 | -0.01 | 0 | -3.8 | 0 | 0.00 | 0 |
| 2017 (4) | 10.91 | -17.03 | 3.74 | -9.22 | 0.2 | 0.0 | 0 | 0 | 9.46 | -16.36 | -0.56 | 0 | 1.56 | -25.71 | 16.49 | -11.19 | 2.86 | -8.92 | 0 | 0 | 4.19 | 15.43 | 0.04 | 300.0 | 9.99 | 0.0 | 0 | 0 | 0.22 | 0.0 | -2.25 | 0 | -2.02 | 0 | -0.13 | 0 | -2.38 | 0 | 0.00 | 0 |
| 2016 (3) | 13.15 | -3.02 | 4.12 | -24.26 | 0.2 | -39.39 | 0 | 0 | 11.31 | -23.11 | -0.2 | 0 | 2.1 | -19.54 | 18.57 | 4.65 | 3.14 | -12.29 | 0 | 0 | 3.63 | -5.22 | 0.01 | 0 | 9.99 | 0.0 | 0 | 0 | 0.22 | 0.0 | -1.69 | 0 | -1.46 | 0 | 0.27 | -27.03 | -1.42 | 0 | 0.00 | 0 |
| 2015 (2) | 13.56 | 40.37 | 5.44 | 7.3 | 0.33 | -42.11 | 0 | 0 | 14.71 | -22.78 | 0 | 0 | 2.61 | -40.95 | 17.74 | -23.53 | 3.58 | -30.08 | 0 | 0 | 3.83 | -6.36 | 0 | 0 | 9.99 | 0.0 | 0 | 0 | 0.22 | 0.0 | -1.49 | 0 | -1.26 | 0 | 0.37 | 117.65 | -1.12 | 0 | 0.00 | 0 |
| 2014 (1) | 9.66 | -26.32 | 5.07 | 38.15 | 0.57 | -68.51 | 0 | 0 | 19.05 | -3.0 | -0.33 | 0 | 4.42 | -9.43 | 23.20 | -6.62 | 5.12 | -9.7 | 0 | 0 | 4.09 | -12.42 | 0 | 0 | 9.99 | 0.0 | 0 | 0 | 0.22 | 0.0 | -1.49 | 0 | -1.26 | 0 | 0.17 | 0 | -1.32 | 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) | 6.56 | -35.11 | -34.33 | 4.32 | 70.08 | 111.76 | 0.81 | -67.34 | -66.8 | 0 | 0 | 0 | 0.01 | -97.06 | -99.31 | 0.33 | 1000.0 | -40.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 2.17 | 0.0 | -10.7 | 1.63 | 0 | 0 | 4.49 | 48.68 | 106.91 | 0 | 0 | 0 | 6.0 | 0.0 | -15.13 | 0.42 | 0.0 | 0 | 0.19 | 0.0 | 0 | 4.0 | 8.99 | -16.14 | 4.6 | 7.73 | -3.56 | 0.02 | -71.43 | -50.0 | 4.02 | 7.49 | -16.42 | 0.00 | 0 | 0 |
| 24Q2 (19) | 10.11 | -9.57 | 7.67 | 2.54 | 24.51 | 24.51 | 2.48 | -0.4 | -1.2 | 0 | 0 | 0 | 0.34 | 9.68 | -81.11 | 0.03 | -62.5 | -95.08 | 0.2 | -4.76 | -84.73 | 7.60 | 48.11 | -63.6 | 2.17 | -6.06 | -12.5 | 0 | 0 | 0 | 3.02 | -6.21 | 38.53 | 0 | 0 | 0 | 6.0 | 0.0 | -15.13 | 0.42 | 0 | 0 | 0.19 | 0 | 0 | 3.67 | -13.44 | -13.03 | 4.27 | 0.71 | 1.18 | 0.07 | 800.0 | 143.75 | 3.74 | -11.58 | -7.88 | 0.00 | 0 | 0 |
| 24Q1 (18) | 11.18 | 8.12 | 42.06 | 2.04 | 17.24 | 0.0 | 2.49 | 0.0 | -3.11 | 0 | 0 | 0 | 0.31 | -42.59 | -80.75 | 0.08 | 112.12 | -97.82 | 0.21 | -59.62 | -84.21 | 5.13 | -46.78 | -80.47 | 2.31 | -1.7 | -8.33 | 0 | 0 | 0 | 3.22 | -5.85 | 45.7 | 0 | 0 | 0 | 6.0 | -14.41 | -15.13 | 0 | 0 | 0 | 0 | 0 | 0 | 4.24 | 1.68 | 17.13 | 4.24 | 1.68 | 17.13 | -0.01 | 94.74 | 94.44 | 4.23 | 6.28 | 22.97 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.34 | 3.5 | 32.23 | 1.74 | -14.71 | -5.43 | 2.49 | 2.05 | -5.68 | 0 | 0 | 0 | 0.54 | -62.5 | -75.78 | -0.66 | -220.0 | -320.0 | 0.52 | -53.98 | -66.45 | 9.65 | -39.55 | -74.61 | 2.35 | -3.29 | -6.0 | 0 | 0 | 0 | 3.42 | 57.6 | 53.36 | 0 | 0 | 0 | 7.01 | -0.85 | -0.85 | 0 | 0 | 0 | 0 | 0 | 0 | 4.17 | -12.58 | 7050.0 | 4.17 | -12.58 | 7050.0 | -0.19 | -575.0 | -137.5 | 3.98 | -17.26 | 2942.86 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.99 | 6.39 | 127.05 | 2.04 | 0.0 | 10.87 | 2.44 | -2.79 | -9.29 | 0 | 0 | 0 | 1.44 | -20.0 | 128.57 | 0.55 | -9.84 | 205.56 | 1.13 | -13.74 | 130.61 | 15.96 | -23.61 | -4.56 | 2.43 | -2.02 | 8.0 | 0 | 0 | 0 | 2.17 | -0.46 | -3.98 | 0 | 0 | 0 | 7.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.77 | 13.03 | 1389.19 | 4.77 | 13.03 | 1389.19 | 0.04 | 125.0 | 200.0 | 4.81 | 18.47 | 1273.17 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.39 | 19.31 | 130.15 | 2.04 | 0.0 | -42.05 | 2.51 | -2.33 | 617.14 | 0 | 0 | 0 | 1.8 | 11.8 | 205.08 | 0.61 | -83.38 | 862.5 | 1.31 | -1.5 | 219.51 | 20.89 | -20.51 | 74.28 | 2.48 | -1.59 | 14.29 | 0 | 0 | 0 | 2.18 | -1.36 | -27.57 | 0 | 0 | 0 | 7.07 | 0.0 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0 | 4.22 | 16.57 | 867.27 | 4.22 | 16.57 | 867.27 | -0.16 | 11.11 | -166.67 | 4.06 | 18.02 | 765.57 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.87 | 0.64 | 83.02 | 2.04 | 10.87 | 10.87 | 2.57 | -2.65 | 634.29 | 0 | 0 | 0 | 1.61 | -27.8 | 155.56 | 3.67 | 1123.33 | 1935.0 | 1.33 | -14.19 | 189.13 | 26.28 | -30.81 | 115.99 | 2.52 | 0.8 | 16.13 | 0 | 0 | 0 | 2.21 | -0.9 | -28.71 | 0 | 0 | -100.0 | 7.07 | 0.0 | 0.28 | 0 | 0 | 0 | 0 | 0 | 0 | 3.62 | 6133.33 | 870.21 | 3.62 | 6133.33 | 870.21 | -0.18 | -125.0 | -500.0 | 3.44 | 2557.14 | 788.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.82 | 77.73 | 60.91 | 1.84 | 0.0 | 0.0 | 2.64 | -1.86 | 654.29 | 0 | 0 | 0 | 2.23 | 253.97 | 106.48 | 0.3 | 66.67 | 650.0 | 1.55 | 216.33 | 78.16 | 37.99 | 127.17 | 65.5 | 2.5 | 11.11 | -9.42 | 0 | 0 | 0 | 2.23 | -1.33 | -30.09 | 0 | 0 | -100.0 | 7.07 | 0.0 | 0.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.06 | 83.78 | 76.92 | -0.06 | 83.78 | 76.92 | -0.08 | -100.0 | 55.56 | -0.14 | 65.85 | 68.18 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.4 | 7.84 | -12.52 | 1.84 | -47.73 | -1.08 | 2.69 | 668.57 | 668.57 | 0 | 0 | 0 | 0.63 | 6.78 | -43.75 | 0.18 | 325.0 | 550.0 | 0.49 | 19.51 | -41.67 | 16.72 | 39.5 | -31.91 | 2.25 | 3.69 | -14.45 | 0 | 0 | 0 | 2.26 | -24.92 | -30.89 | 0 | 0 | -100.0 | 7.07 | 0.14 | -28.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.37 | 32.73 | 88.1 | -0.37 | 32.73 | 88.1 | -0.04 | 33.33 | 75.0 | -0.41 | 32.79 | 87.46 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.08 | -5.12 | -19.37 | 3.52 | 91.3 | 83.33 | 0.35 | 0.0 | 0.0 | 0 | 0 | 0 | 0.59 | -6.35 | -37.89 | -0.08 | 60.0 | 73.33 | 0.41 | -10.87 | -42.25 | 11.99 | -1.49 | -43.77 | 2.17 | 0.0 | -16.22 | 0 | 0 | 0 | 3.01 | -2.9 | -10.42 | 0 | -100.0 | -100.0 | 7.06 | 0.14 | -28.4 | 0 | 0 | 0 | 0 | 0 | 0 | -0.55 | -17.02 | 82.08 | -0.55 | -17.02 | 82.08 | -0.06 | -100.0 | 62.5 | -0.61 | -22.0 | 81.11 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.3 | -11.52 | -24.83 | 1.84 | 0.0 | -7.07 | 0.35 | 0.0 | -2.78 | 0 | 0 | 0 | 0.63 | -41.67 | -1.56 | -0.2 | -600.0 | -600.0 | 0.46 | -47.13 | 4.55 | 12.17 | -46.99 | -8.18 | 2.17 | -21.38 | -13.89 | 0 | 0 | 0 | 3.1 | -2.82 | -10.14 | 0.01 | 0.0 | -50.0 | 7.05 | 0.0 | -28.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.47 | -80.77 | 83.03 | -0.47 | -80.77 | 83.03 | -0.03 | 83.33 | 76.92 | -0.5 | -13.64 | 82.76 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.86 | -3.38 | -18.73 | 1.84 | -1.08 | -9.8 | 0.35 | 0.0 | -5.41 | 0 | 0 | 0 | 1.08 | -3.57 | 52.11 | 0.04 | 200.0 | 110.53 | 0.87 | 3.57 | 64.15 | 22.96 | -6.54 | 42.93 | 2.76 | 4.94 | 8.66 | 0 | 0 | 0 | 3.19 | -2.45 | -9.89 | 0.01 | 0.0 | -50.0 | 7.05 | -28.5 | -28.5 | 0 | 0 | 0 | 0 | 0 | 0 | -0.26 | 91.64 | 90.75 | -0.26 | 91.64 | 90.75 | -0.18 | -12.5 | -80.0 | -0.44 | 86.54 | 84.88 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.03 | -0.59 | -18.08 | 1.86 | -3.12 | -10.58 | 0.35 | 0.0 | -59.77 | 0 | 0 | 0 | 1.12 | 17.89 | 8.74 | -0.04 | 86.67 | 84.0 | 0.84 | 18.31 | 9.09 | 24.56 | 15.2 | 27.91 | 2.63 | 1.54 | 11.44 | 0 | 0 | 0 | 3.27 | -2.68 | 4.47 | 0.01 | 0.0 | -50.0 | 9.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.11 | -1.3 | -27.98 | -3.11 | -1.3 | -27.98 | -0.16 | 0.0 | 11.11 | -3.27 | -1.24 | -25.29 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.06 | -11.54 | -16.5 | 1.92 | -3.03 | -7.69 | 0.35 | -2.78 | -91.18 | 0 | 0 | 0 | 0.95 | 48.44 | 1.06 | -0.3 | -850.0 | 0 | 0.71 | 61.36 | -2.74 | 21.32 | 60.88 | 0 | 2.59 | 2.78 | 9.75 | 0 | 0 | 0 | 3.36 | -2.61 | 2700.0 | 0.01 | -50.0 | -50.0 | 9.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.07 | -10.83 | -40.83 | -3.07 | -10.83 | -40.83 | -0.16 | -23.08 | 27.27 | -3.23 | -11.38 | -34.58 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.72 | -4.35 | -15.13 | 1.98 | -2.94 | -4.81 | 0.36 | -2.7 | -91.07 | 0 | 0 | 0 | 0.64 | -9.86 | 3.23 | 0.04 | 110.53 | 116.67 | 0.44 | -16.98 | -15.38 | 13.25 | -17.48 | 0 | 2.52 | -0.79 | 4.56 | 0 | 0 | 0 | 3.45 | -2.54 | 2364.29 | 0.02 | 0.0 | 0.0 | 9.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -2.77 | 1.42 | 44.15 | -2.77 | 1.42 | 41.56 | -0.13 | -30.0 | 23.53 | -2.9 | 0.34 | 43.47 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.98 | -2.61 | -11.8 | 2.04 | -1.92 | -1.92 | 0.37 | -57.47 | -90.93 | 0 | 0 | 0 | 0.71 | -31.07 | -50.0 | -0.38 | -52.0 | -26.67 | 0.53 | -31.17 | -54.7 | 16.06 | -16.36 | 0 | 2.54 | 7.63 | 2.83 | 0 | 0 | 0 | 3.54 | 13.1 | 2112.5 | 0.02 | 0.0 | -33.33 | 9.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -2.81 | -15.64 | 40.47 | -2.81 | -15.64 | 37.56 | -0.1 | 44.44 | 28.57 | -2.91 | -11.49 | 40.12 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.14 | 1.32 | 0.0 | 2.08 | 0.0 | 0.0 | 0.87 | -78.09 | 0.0 | 0 | 0 | 0.0 | 1.03 | 9.57 | 0.0 | -0.25 | 0 | 0.0 | 0.77 | 5.48 | 0.0 | 19.20 | 0 | 0.0 | 2.36 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.13 | 2508.33 | 0.0 | 0.02 | 0.0 | 0.0 | 9.86 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.43 | -11.47 | 0.0 | -2.43 | -11.47 | 0.0 | -0.18 | 18.18 | 0.0 | -2.61 | -8.75 | 0.0 | 0.00 | 0 | 0.0 |
