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) | 3.44 | 6.83 | 2.49 | 67.11 | 0.34 | 0 | 0 | 0 | 7.82 | -32.93 | -1.84 | 0 | 2.1 | -57.14 | 26.85 | -36.1 | 1.27 | -50.78 | 0 | 0 | 1.23 | 0 | 0.31 | 520.0 | 6.12 | 0.49 | 1.91 | 0.0 | 0.32 | 0.0 | -4.09 | 0 | -1.85 | 0 | -1.04 | 0 | -5.13 | 0 | 0.00 | 0 |
| 2022 (9) | 3.22 | -39.59 | 1.49 | 41.9 | 0 | 0 | 0 | 0 | 11.66 | 12.01 | 0.04 | 0 | 4.9 | 109.4 | 42.02 | 86.95 | 2.58 | 35.79 | 0 | 0 | 0 | 0 | 0.05 | 66.67 | 6.09 | 0.0 | 1.91 | 0.0 | 0.32 | 0.0 | -2.24 | 0 | -0.01 | 0 | -1.0 | 0 | -3.24 | 0 | 0.00 | 0 |
| 2021 (8) | 5.33 | 10.12 | 1.05 | -35.58 | 0 | 0 | 0 | 0 | 10.41 | 2.76 | -0.8 | 0 | 2.34 | -45.33 | 22.48 | -46.8 | 1.9 | -22.76 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 6.09 | 0.0 | 1.91 | 0.0 | 0.32 | 0.0 | -2.31 | 0 | -0.07 | 0 | -1.09 | 0 | -3.4 | 0 | 0.00 | 0 |
| 2020 (7) | 4.84 | -36.65 | 1.63 | -23.47 | 0 | 0 | 0 | 0 | 10.13 | -53.1 | -1.52 | 0 | 4.28 | -11.93 | 42.25 | 87.78 | 2.46 | 55.7 | 0 | 0 | 0 | 0 | 0.04 | -95.45 | 6.09 | 0.0 | 1.91 | -8.17 | 0.32 | 0.0 | -1.52 | 0 | 0.72 | -67.86 | -1.1 | 0 | -2.62 | 0 | 0.00 | 0 |
| 2019 (6) | 7.64 | 151.32 | 2.13 | 34.81 | 0 | 0 | 0 | 0 | 21.6 | -8.16 | 0.67 | 0 | 4.86 | -34.06 | 22.50 | -28.2 | 1.58 | -66.95 | 0 | 0 | 0 | 0 | 0.88 | -20.72 | 6.09 | 0.0 | 2.08 | 0.0 | 0.32 | 0.0 | -0.16 | 0 | 2.24 | 42.68 | -0.87 | 0 | -1.03 | 0 | 0.00 | 0 |
| 2018 (5) | 3.04 | 14.72 | 1.58 | 12.86 | 0.01 | 0 | 0 | 0 | 23.52 | 14.17 | -0.28 | 0 | 7.37 | 22.22 | 31.34 | 7.05 | 4.78 | 0.63 | 0 | 0 | 0.04 | 0 | 1.11 | -5.13 | 6.09 | 0.0 | 2.08 | 0.0 | 0.32 | 0.0 | -0.83 | 0 | 1.57 | -15.14 | -0.66 | 0 | -1.49 | 0 | 0.00 | 0 |
| 2017 (4) | 2.65 | -62.57 | 1.4 | 77.22 | 0 | 0 | 0 | 0 | 20.6 | 18.25 | -1.72 | 0 | 6.03 | 50.0 | 29.27 | 26.84 | 4.75 | 92.31 | 0 | 0 | 0 | 0 | 1.17 | -19.86 | 6.09 | 0.0 | 2.08 | 0.0 | 0.32 | 0 | -0.55 | 0 | 1.85 | -48.32 | -0.74 | 0 | -1.29 | 0 | 0.00 | 0 |
| 2016 (3) | 7.08 | 7.11 | 0.79 | 83.72 | 0 | 0 | 0 | 0 | 17.42 | 13.93 | -0.05 | 0 | 4.02 | -28.85 | 23.08 | -37.55 | 2.47 | -3.89 | 0 | 0 | 0 | 0 | 1.46 | -12.57 | 6.09 | 0.0 | 2.08 | 0.0 | 0 | 0 | 1.5 | -1.96 | 3.58 | -0.56 | -0.32 | 0 | 1.18 | -28.05 | 0.00 | 0 |
| 2015 (2) | 6.61 | -22.05 | 0.43 | 0 | 0 | 0 | 0 | 0 | 15.29 | -33.38 | -0.27 | 0 | 5.65 | 19.96 | 36.95 | 80.05 | 2.57 | 8.44 | 0 | 0 | 0 | 0 | 1.67 | -11.64 | 6.09 | -0.81 | 2.08 | 5.05 | 0 | 0 | 1.53 | -39.53 | 3.6 | -24.84 | 0.11 | 450.0 | 1.64 | -35.69 | 0.00 | 0 |
| 2014 (1) | 8.48 | 3.54 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 22.95 | 22.92 | 1.01 | 10.99 | 4.71 | -33.1 | 20.52 | -45.57 | 2.37 | -0.84 | 0 | 0 | 0 | 0 | 1.89 | -10.85 | 6.14 | 0.0 | 1.98 | 4.76 | 0.28 | -26.32 | 2.53 | 10.96 | 4.79 | 5.51 | 0.02 | 0 | 2.55 | 27.5 | 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) | 3.09 | -19.11 | -15.34 | 3.11 | 7.24 | 39.46 | 0.24 | 4.35 | -20.0 | 0 | 0 | 0 | 0.57 | 35.71 | -33.72 | -0.62 | -14.81 | -72.22 | 0.96 | 60.0 | -70.73 | 27.59 | 73.33 | -7.15 | 0.57 | -32.94 | -3.39 | 0 | 0 | 0 | 1.01 | -4.72 | -24.63 | 0.15 | -28.57 | -51.61 | 6.15 | 0.0 | 0.49 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -5.45 | -12.84 | -105.66 | -3.22 | -23.85 | -666.67 | -0.91 | 5.21 | 7.14 | -6.36 | -9.84 | -75.21 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.82 | 51.59 | 49.8 | 2.9 | 10.27 | -8.52 | 0.23 | 21.05 | 15.0 | 0 | 0 | 0 | 0.42 | -63.79 | -82.5 | -0.54 | -170.0 | -460.0 | 0.6 | -68.91 | -90.52 | 15.92 | -52.58 | -63.29 | 0.85 | -9.57 | -11.46 | 0 | 0 | 0 | 1.06 | -5.36 | 606.67 | 0.21 | -30.0 | 425.0 | 6.15 | 0.0 | 0.49 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -4.83 | -12.59 | -110.92 | -2.6 | -26.83 | -4233.33 | -0.96 | 3.03 | 9.43 | -5.79 | -9.66 | -72.84 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.52 | -26.74 | 15.07 | 2.63 | 5.62 | 34.87 | 0.19 | -44.12 | -5.0 | 0 | 0 | 0 | 1.16 | -12.78 | -63.98 | -0.2 | 86.01 | 0.0 | 1.93 | -8.1 | -69.37 | 33.57 | 24.83 | -26.85 | 0.94 | -25.98 | -49.19 | 0 | 0 | 0 | 1.12 | -8.94 | 460.0 | 0.3 | -3.23 | 650.0 | 6.15 | 0.49 | 0.49 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -4.29 | -4.89 | -75.82 | -2.05 | -10.81 | -876.19 | -0.99 | 4.81 | 0.0 | -5.28 | -2.92 | -53.94 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.44 | -5.75 | 6.83 | 2.49 | 11.66 | 67.11 | 0.34 | 13.33 | 0 | 0 | 0 | 0 | 1.33 | 54.65 | -70.83 | -1.43 | -297.22 | -2483.33 | 2.1 | -35.98 | -57.14 | 26.89 | -9.5 | -35.96 | 1.27 | 115.25 | -50.78 | 0 | 0 | 0 | 1.23 | -8.21 | 0 | 0.31 | 0.0 | 520.0 | 6.12 | 0.0 | 0.49 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -4.09 | -54.34 | -82.59 | -1.85 | -340.48 | -18400.0 | -1.04 | -6.12 | -4.0 | -5.13 | -41.32 | -58.33 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.65 | 43.14 | 28.98 | 2.23 | -29.65 | 112.38 | 0.3 | 50.0 | 0 | 0 | 0 | 0 | 0.86 | -64.17 | -80.54 | -0.36 | -340.0 | -192.31 | 3.28 | -48.18 | -28.85 | 29.71 | -31.47 | -38.65 | 0.59 | -38.54 | -80.78 | 0 | 0 | 0 | 1.34 | 793.33 | 0 | 0.31 | 675.0 | 416.67 | 6.12 | 0.0 | 0.49 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.65 | -15.72 | -14.22 | -0.42 | -600.0 | -366.67 | -0.98 | 7.55 | -4.26 | -3.63 | -8.36 | -11.35 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.55 | 16.44 | -42.7 | 3.17 | 62.56 | 201.9 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 2.4 | -25.47 | 56.86 | 0.15 | 175.0 | 178.95 | 6.33 | 0.48 | 227.98 | 43.36 | -5.51 | 77.47 | 0.96 | -48.11 | -68.52 | 0 | 0 | 0 | 0.15 | -25.0 | 0 | 0.04 | 0.0 | -33.33 | 6.12 | 0.0 | 0.49 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.29 | 6.15 | 15.81 | -0.06 | 71.43 | 87.5 | -1.06 | -7.07 | -7.07 | -3.35 | 2.33 | 9.7 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.19 | -31.99 | -44.42 | 1.95 | 30.87 | 85.71 | 0.2 | 0 | 0 | 0 | 0 | 0 | 3.22 | -29.39 | 177.59 | -0.2 | -433.33 | 9.09 | 6.3 | 28.57 | 176.32 | 45.88 | 9.28 | 72.07 | 1.85 | -28.29 | 16.35 | 0 | 0 | 0 | 0.2 | 0 | 0 | 0.04 | -20.0 | 33.33 | 6.12 | 0.49 | 0.49 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.44 | -8.93 | 3.56 | -0.21 | -2000.0 | 27.59 | -0.99 | 1.0 | -4.21 | -3.43 | -5.86 | 1.44 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.22 | 13.78 | -39.59 | 1.49 | 41.9 | 41.9 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 3.17 | 89.21 | 0.06 | -84.62 | 123.08 | 4.9 | 6.29 | 109.4 | 41.99 | -13.29 | 86.79 | 2.58 | -15.96 | 35.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 66.67 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.24 | 3.45 | 3.03 | -0.01 | 88.89 | 85.71 | -1.0 | -6.38 | 8.26 | -3.24 | 0.61 | 4.71 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.83 | -36.4 | -14.76 | 1.05 | 0.0 | 5.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | 188.89 | 57.86 | 0.39 | 305.26 | 239.29 | 4.61 | 138.86 | 23.92 | 48.42 | 98.21 | 43.19 | 3.07 | 0.66 | 26.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 50.0 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.32 | 14.71 | -13.17 | -0.09 | 81.25 | -150.0 | -0.94 | 5.05 | 16.07 | -3.26 | 12.13 | -2.84 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.45 | 12.94 | 9.34 | 1.05 | 0.0 | 5.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.53 | 31.9 | -29.82 | -0.19 | 13.64 | 32.14 | 1.93 | -15.35 | -39.5 | 24.43 | -8.39 | -26.1 | 3.05 | 91.82 | -5.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 100.0 | 50.0 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.72 | -7.51 | -52.81 | -0.48 | -65.52 | -204.35 | -0.99 | -4.21 | 10.0 | -3.71 | -6.61 | -28.82 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.94 | -26.08 | -15.99 | 1.05 | 0.0 | 5.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.16 | -51.87 | -61.59 | -0.22 | 15.38 | -1200.0 | 2.28 | -2.56 | -40.78 | 26.67 | 18.63 | -26.16 | 1.59 | -16.32 | -42.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.53 | -9.52 | -68.67 | -0.29 | -314.29 | -139.19 | -0.95 | 12.84 | 11.21 | -3.48 | -2.35 | -35.41 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.33 | 60.54 | 10.12 | 1.05 | 5.0 | -35.58 | 0 | 0 | 0 | 0 | 0 | 0 | 2.41 | -13.93 | -19.67 | -0.26 | 7.14 | 13.33 | 2.34 | -37.1 | -45.33 | 22.48 | -33.53 | -46.75 | 1.9 | -21.49 | -22.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.31 | -12.68 | -51.97 | -0.07 | -138.89 | -109.72 | -1.09 | 2.68 | 0.91 | -3.4 | -7.26 | -29.77 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.32 | -18.43 | -37.0 | 1.0 | 0.0 | -32.89 | 0 | 0 | 0 | 0 | 0 | 0 | 2.8 | 28.44 | 93.1 | -0.28 | 0.0 | 57.58 | 3.72 | 16.61 | 34.3 | 33.82 | 2.3 | 41.5 | 2.42 | -25.31 | -8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -84.0 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -2.05 | -15.17 | -68.03 | 0.18 | -60.87 | -82.35 | -1.12 | -1.82 | -5.66 | -3.17 | -10.07 | -39.04 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.07 | -13.22 | -33.28 | 1.0 | 0.0 | -32.89 | 0 | 0 | 0 | 0 | 0 | 0 | 2.18 | -27.81 | -31.66 | -0.28 | -1500.0 | 24.32 | 3.19 | -17.14 | -21.43 | 33.06 | -8.47 | 0 | 3.24 | 16.55 | 77.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | -92.73 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -1.78 | -18.67 | -217.86 | 0.46 | -37.84 | -72.46 | -1.1 | -2.8 | -3.77 | -2.88 | -12.06 | -77.78 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.69 | -3.1 | -33.48 | 1.0 | -38.65 | -34.64 | 0 | 0 | 0 | 0 | 0 | 0 | 3.02 | 0.67 | 20.8 | 0.02 | 106.67 | 110.53 | 3.85 | -10.05 | 0.0 | 36.12 | -14.43 | 0 | 2.78 | 13.01 | 55.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 25.0 | -94.32 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | -8.17 | 0.32 | 0.0 | 0.0 | -1.5 | 1.32 | -328.57 | 0.74 | 2.78 | -63.9 | -1.07 | 2.73 | -18.89 | -2.57 | 1.91 | -105.6 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.84 | -8.16 | -36.65 | 1.63 | 9.4 | -23.47 | 0 | 0 | 0 | 0 | 0 | 0 | 3.0 | 106.9 | -32.58 | -0.3 | 54.55 | -172.73 | 4.28 | 54.51 | -11.93 | 42.21 | 76.61 | 0 | 2.46 | -6.82 | 55.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -84.0 | -95.45 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | -8.17 | 0.32 | 0.0 | 0.0 | -1.52 | -24.59 | -850.0 | 0.72 | -29.41 | -67.86 | -1.1 | -3.77 | -26.44 | -2.62 | -14.91 | -154.37 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.27 | -13.61 | 0.0 | 1.49 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.45 | -54.55 | 0.0 | -0.66 | -78.38 | 0.0 | 2.77 | -31.77 | 0.0 | 23.90 | 0 | 0.0 | 2.64 | 44.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.25 | -54.55 | 0.0 | 6.09 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -1.22 | -117.86 | 0.0 | 1.02 | -38.92 | 0.0 | -1.06 | 0.0 | 0.0 | -2.28 | -40.74 | 0.0 | 0.00 | 0 | 0.0 |
