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) | 1.76 | -10.66 | 0 | 0 | 0 | 0 | 0 | 0 | 4.18 | -26.02 | -0.49 | 0 | 0.41 | -14.58 | 9.81 | 15.46 | 5.04 | -13.1 | 0.11 | 37.5 | 0 | 0 | 0.07 | 75.0 | 4.33 | 0.0 | 1.46 | 2.82 | 0.5 | 35.14 | 2.85 | -23.18 | 4.81 | -12.55 | -0.76 | 0 | 2.09 | -34.89 | 0.00 | 0 |
| 2022 (9) | 1.97 | -33.22 | 0 | 0 | 0 | 0 | 0 | 0 | 5.65 | -42.64 | 0.29 | -74.11 | 0.48 | -40.74 | 8.50 | 3.31 | 5.8 | 2.29 | 0.08 | 0.0 | 0 | 0 | 0.04 | -42.86 | 4.33 | 0.0 | 1.42 | 15.45 | 0.37 | 3600.0 | 3.71 | -19.17 | 5.5 | -5.66 | -0.5 | 0 | 3.21 | -23.93 | 0.00 | 0 |
| 2021 (8) | 2.95 | -63.44 | 0 | 0 | 0 | 0 | 0 | 0 | 9.85 | -62.36 | 1.12 | -84.78 | 0.81 | -62.84 | 8.22 | -1.28 | 5.67 | 2.9 | 0.08 | -27.27 | 0 | 0 | 0.07 | 133.33 | 4.33 | 0.0 | 1.23 | 146.0 | 0.01 | -97.78 | 4.59 | -37.12 | 5.83 | -29.42 | -0.37 | 0 | 4.22 | -42.11 | 0.00 | 0 |
| 2020 (7) | 8.07 | 263.51 | 0 | 0 | 0 | 0 | 0 | 0 | 26.17 | 233.38 | 7.36 | 2437.93 | 2.18 | 98.18 | 8.33 | -40.55 | 5.51 | 147.09 | 0.11 | -26.67 | 0 | 0 | 0.03 | 50.0 | 4.33 | 0.0 | 0.5 | 4.17 | 0.45 | 40.62 | 7.3 | 2507.14 | 8.26 | 671.96 | -0.01 | 0 | 7.29 | 0 | 0.00 | 0 |
| 2019 (6) | 2.22 | 19.35 | 0 | 0 | 0 | 0 | 0 | 0 | 7.85 | -3.68 | 0.29 | 107.14 | 1.1 | -8.33 | 14.01 | -4.83 | 2.23 | -11.51 | 0.15 | -6.25 | 0 | 0 | 0.02 | -66.67 | 4.33 | 0.0 | 0.48 | 2.13 | 0.32 | 10.34 | 0.28 | 133.33 | 1.07 | 22.99 | -0.45 | 0 | -0.17 | 0 | 0.00 | 0 |
| 2018 (5) | 1.86 | 4.49 | 0 | 0 | 0 | 0 | 0 | 0 | 8.15 | 5.71 | 0.14 | 7.69 | 1.2 | -8.4 | 14.72 | -13.34 | 2.52 | 8.15 | 0.16 | -11.11 | 0 | 0 | 0.06 | 20.0 | 4.33 | 0.0 | 0.47 | 4.44 | 0.29 | 20.83 | 0.12 | 9.09 | 0.87 | 8.75 | -0.32 | 0 | -0.2 | 0 | 0.00 | 0 |
| 2017 (4) | 1.78 | -20.18 | 0 | 0 | 0 | 0 | 0 | 0 | 7.71 | -6.88 | 0.13 | -63.89 | 1.31 | 31.0 | 16.99 | 40.68 | 2.33 | 18.27 | 0.18 | -5.26 | 0 | 0 | 0.05 | -58.33 | 4.33 | 0.0 | 0.45 | 7.14 | 0.24 | 0 | 0.11 | -67.65 | 0.8 | 5.26 | -0.29 | 0 | -0.18 | 0 | 0.00 | 0 |
| 2016 (3) | 2.23 | -14.89 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | -9.51 | 0.36 | -48.57 | 1.0 | -14.53 | 12.08 | -5.55 | 1.97 | -9.63 | 0.19 | -13.64 | 0 | 0 | 0.12 | -33.33 | 4.33 | 0.0 | 0.42 | 20.0 | 0 | 0 | 0.34 | -49.25 | 0.76 | -26.21 | -0.24 | 0 | 0.1 | -85.71 | 0.00 | 0 |
| 2015 (2) | 2.62 | -23.17 | 0 | 0 | 0 | 0 | 0 | 0 | 9.15 | 23.48 | 0.7 | 94.44 | 1.17 | 18.18 | 12.79 | -4.29 | 2.18 | -0.46 | 0.22 | 0 | 0 | 0 | 0.18 | 80.0 | 4.33 | 0.0 | 0.35 | 9.38 | 0 | 0 | 0.67 | 97.06 | 1.03 | 56.06 | 0.03 | -70.0 | 0.7 | 59.09 | 0.00 | 0 |
| 2014 (1) | 3.41 | 74.87 | 0 | 0 | 0 | 0 | 0 | 0 | 7.41 | 11.76 | 0.36 | 140.0 | 0.99 | 17.86 | 13.36 | 5.45 | 2.19 | 44.08 | 0 | 0 | 0 | 0 | 0.1 | 0.0 | 4.33 | 32.82 | 0.32 | 3.23 | 0 | 0 | 0.34 | 183.33 | 0.66 | 53.49 | 0.1 | 400.0 | 0.44 | 214.29 | 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) | 1.39 | -23.63 | -16.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.07 | 0.94 | 12.63 | -0.08 | -100.0 | 20.0 | 0.51 | 6.25 | 27.5 | 12.62 | 3.09 | 40.12 | 4.96 | 0.61 | -8.32 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | -20.0 | -50.0 | 4.33 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0.76 | 0.0 | 52.0 | 1.92 | -4.0 | -36.21 | 4.14 | -1.9 | -16.7 | -0.64 | -6.67 | 5.88 | 1.28 | -8.57 | -45.06 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.82 | 7.69 | 5.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.06 | 20.45 | 13.98 | -0.04 | 63.64 | 50.0 | 0.48 | 2.13 | 4.35 | 12.24 | -1.26 | 33.36 | 4.93 | -3.14 | -7.85 | 0.11 | 0.0 | 57.14 | 0 | 0 | 0 | 0.05 | -16.67 | -50.0 | 4.33 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0.76 | 52.0 | 52.0 | 2.0 | -27.01 | -35.9 | 4.22 | -10.02 | -16.77 | -0.6 | 6.25 | 25.0 | 1.4 | -33.33 | -39.66 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.69 | -3.98 | -9.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.88 | -14.56 | -30.71 | -0.11 | 31.25 | 21.43 | 0.47 | 14.63 | 4.44 | 12.40 | 26.43 | 50.19 | 5.09 | 0.99 | -9.11 | 0.11 | 0.0 | 57.14 | 0 | 0 | 0 | 0.06 | -14.29 | -50.0 | 4.33 | 0.0 | 0.0 | 1.46 | 0.0 | 2.82 | 0.5 | 0.0 | 35.14 | 2.74 | -3.86 | -23.03 | 4.69 | -2.49 | -12.5 | -0.64 | 15.79 | 5.88 | 2.1 | 0.48 | -27.08 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.76 | 5.39 | -10.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | 8.42 | -20.16 | -0.16 | -60.0 | -700.0 | 0.41 | 2.5 | -14.58 | 9.81 | 8.88 | 15.46 | 5.04 | -6.84 | -13.1 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 0.07 | -12.5 | 75.0 | 4.33 | 0.0 | 0.0 | 1.46 | 0.0 | 2.82 | 0.5 | 0.0 | 35.14 | 2.85 | -5.32 | -23.18 | 4.81 | -3.22 | -12.55 | -0.76 | -11.76 | -52.0 | 2.09 | -10.3 | -34.89 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.67 | -3.47 | -10.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.95 | 2.15 | -37.5 | -0.1 | -25.0 | -155.56 | 0.4 | -13.04 | -52.38 | 9.01 | -1.88 | -34.47 | 5.41 | 1.12 | -9.23 | 0.11 | 57.14 | 37.5 | 0 | 0 | 0 | 0.08 | -20.0 | 60.0 | 4.33 | 0.0 | 0.0 | 1.46 | 0.0 | 2.82 | 0.5 | 0.0 | 35.14 | 3.01 | -3.53 | -19.09 | 4.97 | -1.97 | -9.96 | -0.68 | 15.0 | -70.0 | 2.33 | 0.43 | -29.82 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.73 | -6.99 | -23.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.93 | -26.77 | -32.12 | -0.08 | 42.86 | -188.89 | 0.46 | 2.22 | -53.06 | 9.18 | 11.2 | -41.91 | 5.35 | -4.46 | -7.92 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.1 | -16.67 | 66.67 | 4.33 | 0.0 | 0.0 | 1.46 | 2.82 | 2.82 | 0.5 | 35.14 | 35.14 | 3.12 | -12.36 | -11.86 | 5.07 | -5.41 | -4.88 | -0.8 | -17.65 | -100.0 | 2.32 | -19.44 | -26.11 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.86 | -5.58 | -27.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.27 | -1.55 | -13.61 | -0.14 | -600.0 | -566.67 | 0.45 | -6.25 | -36.62 | 8.26 | -2.81 | -12.78 | 5.6 | -3.45 | -7.59 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 0.12 | 200.0 | 100.0 | 4.33 | 0.0 | 0.0 | 1.42 | 0.0 | 15.45 | 0.37 | 0.0 | 3600.0 | 3.56 | -4.04 | -23.11 | 5.36 | -2.55 | -8.69 | -0.68 | -36.0 | -134.48 | 2.88 | -10.28 | -33.64 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.97 | 5.91 | -33.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.29 | -15.13 | -26.29 | -0.02 | -111.11 | -115.38 | 0.48 | -42.86 | -40.74 | 8.50 | -38.2 | 3.31 | 5.8 | -2.68 | 2.29 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | -20.0 | -42.86 | 4.33 | 0.0 | 0.0 | 1.42 | 0.0 | 15.45 | 0.37 | 0.0 | 3600.0 | 3.71 | -0.27 | -19.17 | 5.5 | -0.36 | -5.66 | -0.5 | -25.0 | -35.14 | 3.21 | -3.31 | -23.93 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.86 | -17.33 | -33.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 10.95 | -5.59 | 0.18 | 100.0 | 1900.0 | 0.84 | -14.29 | -1.18 | 13.75 | -13.02 | 150.86 | 5.96 | 2.58 | 7.58 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 0.05 | -16.67 | -28.57 | 4.33 | 0.0 | 0.0 | 1.42 | 0.0 | 15.45 | 0.37 | 0.0 | 3600.0 | 3.72 | 5.08 | -16.4 | 5.52 | 3.56 | -2.99 | -0.4 | 0.0 | 9.09 | 3.32 | 5.73 | -17.21 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.25 | -11.76 | -71.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.37 | -6.8 | -48.69 | 0.09 | 200.0 | -74.29 | 0.98 | 38.03 | -9.26 | 15.81 | 66.97 | 212.03 | 5.81 | -4.13 | 11.95 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 0.06 | 0.0 | 200.0 | 4.33 | 0.0 | 0.0 | 1.42 | 15.45 | 184.0 | 0.37 | 3600.0 | -17.78 | 3.54 | -23.54 | -60.97 | 5.33 | -9.2 | -46.86 | -0.4 | -37.93 | -21.21 | 3.14 | -27.65 | -64.07 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.55 | -13.56 | -68.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.47 | -16.0 | -61.52 | 0.03 | -76.92 | -95.38 | 0.71 | -12.35 | -34.86 | 9.47 | 15.12 | 126.33 | 6.06 | 6.88 | 14.34 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 0.06 | -14.29 | 100.0 | 4.33 | 0.0 | 0.0 | 1.23 | 0.0 | 146.0 | 0.01 | 0.0 | -97.78 | 4.63 | 0.87 | -41.76 | 5.87 | 0.69 | -34.12 | -0.29 | 21.62 | -129.9 | 4.34 | 2.84 | -51.35 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.95 | 4.98 | -63.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.75 | 8.7 | -76.38 | 0.13 | 1400.0 | -87.25 | 0.81 | -4.71 | -62.84 | 8.22 | 50.05 | -1.28 | 5.67 | 2.35 | 2.9 | 0.08 | -20.0 | -27.27 | 0 | 0 | 0 | 0.07 | 0.0 | 133.33 | 4.33 | 0.0 | 0.0 | 1.23 | 0.0 | 146.0 | 0.01 | 0.0 | -97.78 | 4.59 | 3.15 | -37.12 | 5.83 | 2.46 | -29.42 | -0.37 | 15.91 | -3600.0 | 4.22 | 5.24 | -42.11 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.81 | -64.52 | -61.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.61 | -39.7 | -78.3 | -0.01 | -102.86 | -100.58 | 0.85 | -21.3 | -65.73 | 5.48 | 8.19 | -54.19 | 5.54 | 6.74 | 1.84 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.07 | 250.0 | 133.33 | 4.33 | 0.0 | 0.0 | 1.23 | 146.0 | 146.0 | 0.01 | -97.78 | -97.78 | 4.45 | -50.94 | -29.92 | 5.69 | -43.27 | -22.16 | -0.44 | -33.33 | -728.57 | 4.01 | -54.12 | -37.54 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.92 | -3.65 | 4.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.67 | -30.1 | -63.97 | 0.35 | -46.15 | -88.49 | 1.08 | -0.92 | -41.3 | 5.07 | 21.11 | 0 | 5.19 | -2.08 | 46.61 | 0.1 | 0.0 | -28.57 | 0 | 0 | 0 | 0.02 | -33.33 | -50.0 | 4.33 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 9.07 | 14.09 | 96.32 | 10.03 | 12.57 | 79.75 | -0.33 | -134.02 | 26.67 | 8.74 | -2.02 | 109.59 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.22 | 1.86 | 61.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.82 | -48.45 | -2.8 | 0.65 | -36.27 | -59.12 | 1.09 | -50.0 | 81.67 | 4.18 | -49.79 | 0 | 5.3 | -3.81 | 90.65 | 0.1 | -9.09 | -28.57 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 4.33 | 0.0 | 0.0 | 0.5 | 0.0 | 4.17 | 0.45 | 0.0 | 40.62 | 7.95 | 8.9 | 325.13 | 8.91 | 7.87 | 234.96 | 0.97 | 9800.0 | 294.0 | 8.92 | 22.36 | 551.09 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.07 | 9.5 | 263.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.41 | -0.13 | 276.14 | 1.02 | -40.7 | 1357.14 | 2.18 | -12.1 | 98.18 | 8.33 | -30.37 | 0 | 5.51 | 1.29 | 147.09 | 0.11 | 0.0 | -26.67 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 4.33 | 0.0 | 0.0 | 0.5 | 0.0 | 4.17 | 0.45 | 0.0 | 40.62 | 7.3 | 14.96 | 2507.14 | 8.26 | 13.0 | 671.96 | -0.01 | -114.29 | 97.78 | 7.29 | 13.55 | 4388.24 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.37 | -2.51 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.42 | 0.13 | 0.0 | 1.72 | -43.42 | 0.0 | 2.48 | 34.78 | 0.0 | 11.96 | 0 | 0.0 | 5.44 | 53.67 | 0.0 | 0.11 | -21.43 | 0.0 | 0 | 0 | 0.0 | 0.03 | -25.0 | 0.0 | 4.33 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 6.35 | 37.45 | 0.0 | 7.31 | 31.0 | 0.0 | 0.07 | 115.56 | 0.0 | 6.42 | 53.96 | 0.0 | 0.00 | 0 | 0.0 |
