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) | 0.15 | -76.56 | 1.33 | 30.39 | 5.19 | 663.24 | 0 | 0 | 6.76 | 25.19 | -2.04 | 0 | 0.28 | 12.0 | 4.14 | -10.53 | 2.47 | -25.15 | 0 | 0 | 0.67 | -87.33 | 0.67 | -24.72 | 14.4 | 16.13 | 0 | 0 | 0 | 0 | -9.73 | 0 | -9.73 | 0 | -0.3 | 0 | -10.03 | 0 | 0.23 | -41.16 |
| 2022 (9) | 0.64 | 326.67 | 1.02 | -28.67 | 0.68 | -79.27 | 0 | 0 | 5.4 | 18.42 | -2.36 | 0 | 0.25 | 25.0 | 4.63 | 5.56 | 3.3 | -2.94 | 0 | 0 | 5.29 | 2016.0 | 0.89 | -21.24 | 12.4 | 3.33 | 0 | 0 | 0 | 0 | -7.23 | 0 | -7.23 | 0 | -0.31 | 0 | -7.54 | 0 | 0.40 | 24.19 |
| 2021 (8) | 0.15 | -73.68 | 1.43 | 25.44 | 3.28 | -0.61 | 0 | 0 | 4.56 | -6.75 | -1.89 | 0 | 0.2 | 0.0 | 4.39 | 7.24 | 3.4 | 10.39 | 0 | 0 | 0.25 | -37.5 | 1.13 | -14.39 | 12.0 | -33.15 | 0 | 0 | 0 | 0 | -4.86 | 0 | -4.86 | 0 | -0.21 | 0 | -5.07 | 0 | 0.32 | 5.98 |
| 2020 (7) | 0.57 | -54.76 | 1.14 | -30.49 | 3.3 | -2.37 | 0 | 0 | 4.89 | -50.41 | -4.38 | 0 | 0.2 | -67.21 | 4.09 | -33.89 | 3.08 | -33.76 | 0 | 0 | 0.4 | 0 | 1.32 | -27.47 | 17.95 | 0.0 | 0 | 0 | 0 | 0 | -9.28 | 0 | -9.28 | 0 | -0.19 | 0 | -9.47 | 0 | 0.30 | 0.96 |
| 2019 (6) | 1.26 | -26.74 | 1.64 | -30.51 | 3.38 | 23.81 | 0 | 0 | 9.86 | -19.58 | -3.32 | 0 | 0.61 | -1.61 | 6.19 | 22.34 | 4.65 | -34.97 | 0 | 0 | 0 | 0 | 1.82 | 2.25 | 17.95 | 0.0 | 0 | 0 | 0 | 0 | -5.05 | 0 | -5.05 | 0 | -0.3 | 0 | -5.35 | 0 | 0.30 | 26.0 |
| 2018 (5) | 1.72 | -51.41 | 2.36 | -50.63 | 2.73 | -13.06 | 0 | 0 | 12.26 | -0.08 | -2.87 | 0 | 0.62 | -36.73 | 5.06 | -36.68 | 7.15 | -25.98 | 0 | 0 | 3.31 | -43.71 | 1.78 | 1.71 | 17.95 | 0.0 | 0.34 | 0.0 | 0 | 0 | -7.88 | 0 | -7.55 | 0 | -0.47 | 0 | -8.35 | 0 | 0.24 | -5.88 |
| 2017 (4) | 3.54 | -17.67 | 4.78 | 11.16 | 3.14 | 139.69 | 0 | 0 | 12.27 | -28.83 | -3.38 | 0 | 0.98 | -32.41 | 7.99 | -5.04 | 9.66 | 4.89 | 0 | 0 | 5.88 | -9.26 | 1.75 | -10.26 | 17.95 | 0.0 | 0.34 | 0.0 | 0 | 0 | -5.0 | 0 | -4.66 | 0 | -0.6 | 0 | -5.6 | 0 | 0.25 | 63.71 |
| 2016 (3) | 4.3 | -26.37 | 4.3 | 9.97 | 1.31 | 50.57 | 0 | 0 | 17.24 | 1.41 | -1.45 | 0 | 1.45 | 27.19 | 8.41 | 25.42 | 9.21 | -8.81 | 0 | 0 | 6.48 | 16.97 | 1.95 | -6.7 | 17.95 | 0.0 | 0.34 | 0.0 | 0 | 0 | -1.62 | 0 | -1.28 | 0 | -0.08 | 0 | -1.7 | 0 | 0.15 | 9.83 |
| 2015 (2) | 5.84 | -36.11 | 3.91 | -31.88 | 0.87 | -41.22 | 0 | 0 | 17.0 | -24.04 | -0.26 | 0 | 1.14 | -45.45 | 6.71 | -28.19 | 10.1 | 14.0 | 0 | 0 | 5.54 | 127.98 | 2.09 | -6.28 | 17.95 | 0.0 | 0.34 | 25.93 | 0.07 | 0 | -0.24 | 0 | 0.17 | -81.72 | 0.26 | 0 | 0.02 | -96.61 | 0.14 | 6.9 |
| 2014 (1) | 9.14 | 6.4 | 5.74 | 441.51 | 1.48 | -17.78 | 0 | 0 | 22.38 | 8.43 | 0.83 | 0 | 2.09 | 88.29 | 9.34 | 73.65 | 8.86 | 11.17 | 0 | 0 | 2.43 | -63.13 | 2.23 | -5.51 | 17.95 | 4.24 | 0.27 | -70.33 | 0 | 0 | 0.66 | 0 | 0.93 | 272.0 | -0.07 | 0 | 0.59 | 0 | 0.13 | -9.82 |
| 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) | 0.1 | -52.38 | -28.57 | 2.08 | 20.23 | 51.82 | 5.36 | 1.13 | 10.29 | 0 | 0 | 0 | 2.77 | 16.88 | 56.5 | -0.14 | -55.56 | 30.0 | 0.38 | 35.71 | -38.71 | 4.43 | 19.88 | -55.23 | 2.19 | 1.39 | -26.26 | 0 | 0 | 0 | 0.48 | -35.14 | -58.62 | 0.55 | -6.78 | -23.61 | 6.48 | -55.0 | -55.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.56 | 75.22 | 70.51 | -2.56 | 75.22 | 70.51 | -0.29 | -7.41 | -7.41 | -2.85 | 73.11 | 68.16 | 0.23 | -1.93 | 22.25 |
| 24Q2 (19) | 0.21 | 61.54 | 23.53 | 1.73 | -14.36 | -47.73 | 5.3 | -1.3 | 588.31 | 0 | 0 | 0 | 2.37 | 29.51 | 30.94 | -0.09 | 82.35 | 75.68 | 0.28 | 7.69 | -50.88 | 3.70 | -0.27 | -60.68 | 2.16 | -5.26 | -35.33 | 0 | 0 | 0 | 0.74 | 19.35 | -86.19 | 0.59 | -6.35 | -23.38 | 14.4 | 0.0 | 16.13 | 0 | 0 | 0 | 0 | 0 | 0 | -10.33 | -0.88 | -28.8 | -10.33 | -0.88 | -28.8 | -0.27 | 0.0 | 6.9 | -10.6 | -0.86 | -27.56 | 0.24 | -3.01 | -41.92 |
| 24Q1 (18) | 0.13 | -13.33 | -43.48 | 2.02 | 51.88 | 102.0 | 5.37 | 3.47 | 625.68 | 0 | 0 | 0 | 1.83 | 14.37 | 15.82 | -0.51 | 51.43 | -21.43 | 0.26 | -7.14 | -31.58 | 3.71 | -10.45 | -43.19 | 2.28 | -7.69 | -36.49 | 0 | 0 | 0 | 0.62 | -7.46 | -88.5 | 0.63 | -5.97 | -24.1 | 14.4 | 0.0 | 16.13 | 0 | 0 | 0 | 0 | 0 | 0 | -10.24 | -5.24 | -33.86 | -10.24 | -5.24 | -33.86 | -0.27 | 10.0 | 12.9 | -10.51 | -4.79 | -32.04 | 0.25 | 4.92 | -40.55 |
| 23Q4 (17) | 0.15 | 7.14 | -76.56 | 1.33 | -2.92 | 30.39 | 5.19 | 6.79 | 663.24 | 0 | 0 | 0 | 1.6 | -9.6 | 45.45 | -1.05 | -425.0 | 13.22 | 0.28 | -54.84 | 12.0 | 4.14 | -58.18 | -10.53 | 2.47 | -16.84 | -25.15 | 0 | 0 | 0 | 0.67 | -42.24 | -87.33 | 0.67 | -6.94 | -24.72 | 14.4 | 0.0 | 16.13 | 0 | 0 | 0 | 0 | 0 | 0 | -9.73 | -12.1 | -34.58 | -9.73 | -12.1 | -34.58 | -0.3 | -11.11 | 3.23 | -10.03 | -12.07 | -33.02 | 0.23 | 22.5 | -41.16 |
| 23Q3 (16) | 0.14 | -17.65 | -67.44 | 1.37 | -58.61 | 33.01 | 4.86 | 531.17 | 800.0 | 0 | 0 | 0 | 1.77 | -2.21 | 12.74 | -0.2 | 45.95 | -25.0 | 0.62 | 8.77 | 51.22 | 9.90 | 5.3 | 30.93 | 2.97 | -11.08 | -6.9 | 0 | 0 | 0 | 1.16 | -78.36 | -74.56 | 0.72 | -6.49 | -24.21 | 14.4 | 16.13 | 16.13 | 0 | 0 | 0 | 0 | 0 | 0 | -8.68 | -8.23 | -44.19 | -8.68 | -8.23 | -44.19 | -0.27 | 6.9 | 6.9 | -8.95 | -7.7 | -41.84 | 0.19 | -53.41 | -33.18 |
| 23Q2 (15) | 0.17 | -26.09 | -39.29 | 3.31 | 231.0 | 117.76 | 0.77 | 4.05 | -75.79 | 0 | 0 | 0 | 1.81 | 14.56 | 15.29 | -0.37 | 11.9 | 31.48 | 0.57 | 50.0 | 58.33 | 9.41 | 44.06 | 35.86 | 3.34 | -6.96 | 20.58 | 0 | 0 | 0 | 5.36 | -0.56 | 2580.0 | 0.77 | -7.23 | -23.76 | 12.4 | 0.0 | 3.33 | 0 | 0 | 0 | 0 | 0 | 0 | -8.02 | -4.84 | -36.86 | -8.02 | -4.84 | -36.86 | -0.29 | 6.45 | -11.54 | -8.31 | -4.4 | -35.78 | 0.41 | -0.72 | 33.18 |
| 23Q1 (14) | 0.23 | -64.06 | 91.67 | 1.0 | -1.96 | -35.48 | 0.74 | 8.82 | -77.23 | 0 | 0 | 0 | 1.58 | 43.64 | 36.21 | -0.42 | 65.29 | 8.7 | 0.38 | 52.0 | -11.63 | 6.53 | 41.03 | -28.79 | 3.59 | 8.79 | 12.19 | 0 | 0 | 0 | 5.39 | 1.89 | 2350.0 | 0.83 | -6.74 | -22.43 | 12.4 | 0.0 | 3.33 | 0 | 0 | 0 | 0 | 0 | 0 | -7.65 | -5.81 | -43.8 | -7.65 | -5.81 | -43.8 | -0.31 | 0.0 | -29.17 | -7.96 | -5.57 | -43.17 | 0.41 | 3.85 | 32.6 |
| 22Q4 (13) | 0.64 | 48.84 | 326.67 | 1.02 | -0.97 | -28.67 | 0.68 | 25.93 | -79.27 | 0 | 0 | 0 | 1.1 | -29.94 | -1.79 | -1.21 | -656.25 | -142.0 | 0.25 | -39.02 | 25.0 | 4.63 | -38.8 | 5.56 | 3.3 | 3.45 | -2.94 | 0 | 0 | 0 | 5.29 | 16.01 | 2016.0 | 0.89 | -6.32 | -21.24 | 12.4 | 0.0 | 3.33 | 0 | 0 | 0 | 0 | 0 | 0 | -7.23 | -20.1 | -48.77 | -7.23 | -20.1 | -48.77 | -0.31 | -6.9 | -47.62 | -7.54 | -19.49 | -48.72 | 0.40 | 39.12 | 24.19 |
| 22Q3 (12) | 0.43 | 53.57 | 104.76 | 1.03 | -32.24 | 10.75 | 0.54 | -83.02 | -82.97 | 0 | 0 | 0 | 1.57 | 0.0 | 16.3 | -0.16 | 70.37 | 68.63 | 0.41 | 13.89 | 0.0 | 7.56 | 9.27 | -14.58 | 3.19 | 15.16 | 24.61 | 0 | 0 | 0 | 4.56 | 2180.0 | 936.36 | 0.95 | -5.94 | -19.49 | 12.4 | 3.33 | -30.92 | 0 | 0 | 0 | 0 | 0 | 0 | -6.02 | -2.73 | 41.55 | -6.02 | -2.73 | 41.55 | -0.29 | -11.54 | -31.82 | -6.31 | -3.1 | 40.02 | 0.29 | -7.14 | -1.41 |
| 22Q2 (11) | 0.28 | 133.33 | -30.0 | 1.52 | -1.94 | 80.95 | 3.18 | -2.15 | -4.5 | 0 | 0 | 0 | 1.57 | 35.34 | 48.11 | -0.54 | -17.39 | -100.0 | 0.36 | -16.28 | 38.46 | 6.92 | -24.49 | 16.89 | 2.77 | -13.44 | 5.32 | 0 | 0 | 0 | 0.2 | -9.09 | -58.33 | 1.01 | -5.61 | -18.55 | 12.0 | 0.0 | -33.15 | 0 | 0 | 0 | 0 | 0 | 0 | -5.86 | -10.15 | 42.27 | -5.86 | -10.15 | 42.27 | -0.26 | -8.33 | -13.04 | -6.12 | -10.07 | 41.04 | 0.31 | -1.16 | 4.94 |
| 22Q1 (10) | 0.12 | -20.0 | -72.09 | 1.55 | 8.39 | 44.86 | 3.25 | -0.91 | 221.78 | 0 | 0 | 0 | 1.16 | 3.57 | 12.62 | -0.46 | 8.0 | 24.59 | 0.43 | 115.0 | 258.33 | 9.17 | 109.04 | 217.08 | 3.2 | -5.88 | 13.48 | 0 | 0 | 0 | 0.22 | -12.0 | -91.7 | 1.07 | -5.31 | -15.08 | 12.0 | 0.0 | -33.15 | 0 | 0 | 0 | 0 | 0 | 0 | -5.32 | -9.47 | 46.21 | -5.32 | -9.47 | 46.21 | -0.24 | -14.29 | -20.0 | -5.56 | -9.66 | 44.9 | 0.31 | -2.74 | 1.16 |
| 21Q4 (9) | 0.15 | -28.57 | -73.68 | 1.43 | 53.76 | 25.44 | 3.28 | 3.47 | -0.61 | 0 | 0 | 0 | 1.12 | -17.04 | -5.88 | -0.5 | 1.96 | 52.83 | 0.2 | -51.22 | 0.0 | 4.39 | -50.47 | 7.24 | 3.4 | 32.81 | 10.39 | 0 | 0 | 0 | 0.25 | -43.18 | -37.5 | 1.13 | -4.24 | -14.39 | 12.0 | -33.15 | -33.15 | 0 | 0 | 0 | 0 | 0 | 0 | -4.86 | 52.82 | 47.63 | -4.86 | 52.82 | 47.63 | -0.21 | 4.55 | -10.53 | -5.07 | 51.81 | 46.46 | 0.32 | 10.44 | 5.98 |
| 21Q3 (8) | 0.21 | -47.5 | -66.13 | 0.93 | 10.71 | -38.41 | 3.17 | -4.8 | 226.8 | 0 | 0 | 0 | 1.35 | 27.36 | 21.62 | -0.51 | -88.89 | 36.25 | 0.41 | 57.69 | 57.69 | 8.86 | 49.52 | 99.24 | 2.56 | -2.66 | -36.79 | 0 | 0 | 0 | 0.44 | -8.33 | -81.82 | 1.18 | -4.84 | -28.48 | 17.95 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.3 | -1.48 | -25.3 | -10.3 | -1.48 | -25.3 | -0.22 | 4.35 | -266.67 | -10.52 | -1.35 | -27.05 | 0.29 | -1.16 | 17.96 |
| 21Q2 (7) | 0.4 | -6.98 | -46.67 | 0.84 | -21.5 | -41.26 | 3.33 | 229.7 | 356.16 | 0 | 0 | 0 | 1.06 | 2.91 | 29.27 | -0.27 | 55.74 | 77.12 | 0.26 | 116.67 | 23.81 | 5.92 | 104.82 | 0 | 2.63 | -6.74 | -39.68 | 0 | 0 | 0 | 0.48 | -81.89 | -82.16 | 1.24 | -1.59 | -27.06 | 17.95 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -10.15 | -2.63 | -36.79 | -10.15 | -2.63 | -36.79 | -0.23 | -15.0 | -109.09 | -10.38 | -2.87 | -37.85 | 0.29 | -4.71 | 15.8 |
| 21Q1 (6) | 0.43 | -24.56 | -69.06 | 1.07 | -6.14 | -35.15 | 1.01 | -69.39 | 106.12 | 0 | 0 | 0 | 1.03 | -13.45 | -41.81 | -0.61 | 42.45 | 54.48 | 0.12 | -40.0 | -80.33 | 2.89 | -29.3 | 0 | 2.82 | -8.44 | -34.72 | 0 | 0 | 0 | 2.65 | 562.5 | -13.4 | 1.26 | -4.55 | -28.81 | 17.95 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -9.89 | -6.57 | -54.77 | -9.89 | -6.57 | -54.77 | -0.2 | -5.26 | -1100.0 | -10.09 | -6.55 | -58.4 | 0.31 | 1.9 | 4.65 |
| 20Q4 (5) | 0.57 | -8.06 | -54.76 | 1.14 | -24.5 | -30.49 | 3.3 | 240.21 | -2.37 | 0 | 0 | 0 | 1.19 | 7.21 | -44.65 | -1.06 | -32.5 | 41.44 | 0.2 | -23.08 | -67.21 | 4.09 | -7.98 | 0 | 3.08 | -23.95 | -33.76 | 0 | 0 | 0 | 0.4 | -83.47 | 0 | 1.32 | -20.0 | -27.47 | 17.95 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -9.28 | -12.9 | -83.76 | -9.28 | -12.9 | -83.76 | -0.19 | -216.67 | 36.67 | -9.47 | -14.37 | -77.01 | 0.30 | 22.92 | 0.96 |
| 20Q3 (4) | 0.62 | -17.33 | 0.0 | 1.51 | 5.59 | 0.0 | 0.97 | 32.88 | 0.0 | 0 | 0 | 0.0 | 1.11 | 35.37 | 0.0 | -0.8 | 32.2 | 0.0 | 0.26 | 23.81 | 0.0 | 4.44 | 0 | 0.0 | 4.05 | -7.11 | 0.0 | 0 | 0 | 0.0 | 2.42 | -10.04 | 0.0 | 1.65 | -2.94 | 0.0 | 17.95 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -8.22 | -10.78 | 0.0 | -8.22 | -10.78 | 0.0 | -0.06 | 45.45 | 0.0 | -8.28 | -9.96 | 0.0 | 0.25 | -2.97 | 0.0 |
