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) | 5.4 | 743.75 | 0 | 0 | 0.8 | -5.88 | 0 | 0 | 7.34 | 12.23 | -1.11 | 0 | 0.09 | 0.0 | 1.23 | -10.9 | 0.24 | 0.0 | 0 | 0 | 3.52 | 113.33 | 3.48 | -2.52 | 8.25 | 94.12 | 0 | 0 | 0 | 0 | -2.51 | 0 | -2.51 | 0 | -0.18 | 0 | -2.69 | 0 | 0.00 | 0 |
| 2022 (9) | 0.64 | -51.15 | 0.76 | -73.24 | 0.85 | -26.09 | 0 | 0 | 6.54 | 6.69 | -1.05 | 0 | 0.09 | -25.0 | 1.38 | -29.7 | 0.24 | 14.29 | 0 | 0 | 1.65 | 12.24 | 3.57 | -0.56 | 4.25 | -41.46 | 0 | 0 | 0 | 0 | -1.3 | 0 | -1.3 | 0 | -0.32 | 0 | -1.62 | 0 | 0.00 | 0 |
| 2021 (8) | 1.31 | -39.35 | 2.84 | -5.02 | 1.15 | 219.44 | 0 | 0 | 6.13 | -36.74 | -4.72 | 0 | 0.12 | -50.0 | 1.96 | -20.96 | 0.21 | -16.0 | 0 | 0 | 1.47 | 28.95 | 3.59 | -10.7 | 7.26 | 0.0 | 0 | 0 | 0 | 0 | -4.72 | 0 | -4.72 | 0 | -0.29 | 0 | -5.01 | 0 | 0.00 | 0 |
| 2020 (7) | 2.16 | 66.15 | 2.99 | -23.92 | 0.36 | 80.0 | 0 | 0 | 9.69 | -18.09 | -4.4 | 0 | 0.24 | -29.41 | 2.48 | -13.82 | 0.25 | -16.67 | 2.38 | 0 | 1.14 | 660.0 | 4.02 | -26.37 | 7.26 | 0.0 | 0 | 0 | 0 | 0 | -4.4 | 0 | -4.4 | 0 | -0.28 | 0 | -4.68 | 0 | 0.00 | 0 |
| 2019 (6) | 1.3 | -54.7 | 3.93 | 336.67 | 0.2 | -78.26 | 0 | 0 | 11.83 | -20.01 | -1.79 | 0 | 0.34 | -30.61 | 2.87 | -13.25 | 0.3 | 3.45 | 0 | 0 | 0.15 | -86.61 | 5.46 | -6.35 | 7.26 | 0.0 | 0.25 | -55.36 | 0 | 0 | -0.87 | 0 | -0.62 | 0 | 0.01 | 0 | -0.86 | 0 | 0.00 | 0 |
| 2018 (5) | 2.87 | -37.47 | 0.9 | -43.4 | 0.92 | 64.29 | 0 | 0 | 14.79 | 1.16 | 0.23 | 0 | 0.49 | -72.63 | 3.31 | -72.94 | 0.29 | -53.23 | 0 | 0 | 1.12 | -54.47 | 5.83 | -2.35 | 7.26 | -0.14 | 0.56 | 0.0 | 0.54 | 0.0 | -0.31 | 0 | 0.79 | -2.47 | -0.01 | 0 | -0.32 | 0 | 0.02 | -53.97 |
| 2017 (4) | 4.59 | -9.11 | 1.59 | 511.54 | 0.56 | 460.0 | 0 | 0 | 14.62 | 22.75 | -0.95 | 0 | 1.79 | -58.28 | 12.24 | -66.01 | 0.62 | -29.55 | 0 | 0 | 2.46 | 87.79 | 5.97 | 1005.56 | 7.27 | 11.85 | 0.56 | 0.0 | 0.54 | 0.0 | -0.29 | 0 | 0.81 | -53.98 | -0.2 | 0 | -0.49 | 0 | 0.05 | 0 |
| 2016 (3) | 5.05 | 14.77 | 0.26 | -93.09 | 0.1 | -44.44 | 0 | 0 | 11.91 | -21.54 | -0.42 | 0 | 4.29 | -32.86 | 36.02 | -14.43 | 0.88 | -20.0 | 0 | 0 | 1.31 | 10.08 | 0.54 | 0 | 6.5 | 38.3 | 0.56 | 0.0 | 0.54 | 0.0 | 0.66 | -38.89 | 1.76 | -19.27 | -0.1 | 0 | 0.56 | -61.38 | 0.00 | 0 |
| 2015 (2) | 4.4 | 52.25 | 3.76 | 58.65 | 0.18 | 0.0 | 0 | 0 | 15.18 | -31.53 | -0.56 | 0 | 6.39 | -29.47 | 42.09 | 3.01 | 1.1 | -34.91 | 0 | 0 | 1.19 | -13.14 | 0 | 0 | 4.7 | -0.63 | 0.56 | 9.8 | 0.54 | 0.0 | 1.08 | -43.75 | 2.18 | -26.6 | 0.37 | -28.85 | 1.45 | -40.57 | 0.00 | 0 |
| 2014 (1) | 2.89 | 1.76 | 2.37 | -39.07 | 0.18 | 350.0 | 0 | 0 | 22.17 | -17.86 | 0.46 | 31.43 | 9.06 | -11.61 | 40.87 | 7.61 | 1.69 | -11.98 | 0 | 0 | 1.37 | 7.87 | 0 | 0 | 4.73 | 0.0 | 0.51 | 6.25 | 0.54 | 0.0 | 1.92 | 11.63 | 2.97 | 8.0 | 0.52 | 100.0 | 2.44 | 23.23 | 0.00 | -4.3 |
| 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) | 1.64 | -38.58 | 65.66 | 0 | 0 | 0 | 0.58 | 16.0 | -3.33 | 0 | 0 | 0 | 1.68 | 15.07 | 21.74 | -0.8 | -21.21 | -37.93 | 0.17 | 112.5 | 183.33 | 2.00 | 105.0 | 144.67 | 0.44 | 120.0 | 109.52 | 0 | -100.0 | 0 | 3.07 | 17.18 | 129.1 | 3.66 | 6.4 | 4.27 | 8.34 | 1.09 | 33.44 | 0 | 0 | 0 | 0 | 0 | 0 | -2.0 | -53.85 | 13.42 | -2.0 | -53.85 | 13.42 | -0.17 | 5.56 | -13.33 | -2.17 | -46.62 | 11.79 | 0.04 | 871.6 | 0 |
| 24Q2 (19) | 2.67 | -43.55 | 47.51 | 0 | 0 | -100.0 | 0.5 | -13.79 | -15.25 | 0 | 0 | 0 | 1.46 | -51.97 | 1.39 | -0.66 | -386.96 | -88.57 | 0.08 | 0.0 | 100.0 | 0.98 | -0.24 | 78.78 | 0.2 | 11.11 | 0.0 | 0.15 | 0 | 0 | 2.62 | -18.12 | 61.73 | 3.44 | -0.58 | -2.55 | 8.25 | 0.0 | 32.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.3 | 42.98 | 24.86 | -1.3 | 42.98 | 24.86 | -0.18 | -5.88 | 0.0 | -1.48 | 39.59 | 22.51 | 0.00 | 226.58 | 0 |
| 24Q1 (18) | 4.73 | -12.41 | 1333.33 | 0 | 0 | -100.0 | 0.58 | -27.5 | -10.77 | 0 | 0 | 0 | 3.04 | 31.03 | 37.56 | 0.23 | 215.0 | 1050.0 | 0.08 | -11.11 | -20.0 | 0.98 | -20.13 | -33.99 | 0.18 | -25.0 | -10.0 | 0 | 0 | 0 | 3.2 | -9.09 | 88.24 | 3.46 | -0.57 | -2.54 | 8.25 | 0.0 | 94.12 | 0 | 0 | 0 | 0 | 0 | 0 | -2.28 | 9.16 | -65.22 | -2.28 | 9.16 | -65.22 | -0.17 | 5.56 | 15.0 | -2.45 | 8.92 | -55.06 | 0.00 | -51.55 | 0 |
| 23Q4 (17) | 5.4 | 445.45 | 743.75 | 0 | 0 | -100.0 | 0.8 | 33.33 | -5.88 | 0 | 0 | 0 | 2.32 | 68.12 | 0.43 | -0.2 | 65.52 | -500.0 | 0.09 | 50.0 | 0.0 | 1.22 | 49.8 | -10.88 | 0.24 | 14.29 | 0.0 | 0 | 0 | 0 | 3.52 | 162.69 | 113.33 | 3.48 | -0.85 | -2.52 | 8.25 | 32.0 | 94.12 | 0 | 0 | 0 | 0 | 0 | 0 | -2.51 | -8.66 | -93.08 | -2.51 | -8.66 | -93.08 | -0.18 | -20.0 | 43.75 | -2.69 | -9.35 | -66.05 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.99 | -45.3 | 312.5 | 0 | -100.0 | -100.0 | 0.6 | 1.69 | -10.45 | 0 | 0 | 0 | 1.38 | -4.17 | 0.73 | -0.58 | -65.71 | 4.92 | 0.06 | 50.0 | 100.0 | 0.82 | 49.8 | 67.57 | 0.21 | 5.0 | 23.53 | 0 | 0 | 0 | 1.34 | -17.28 | -25.97 | 3.51 | -0.57 | -2.23 | 6.25 | 0.0 | 47.06 | 0 | 0 | 0 | 0 | 0 | 0 | -2.31 | -33.53 | -71.11 | -2.31 | -33.53 | -71.11 | -0.15 | 16.67 | 60.53 | -2.46 | -28.8 | -42.2 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.81 | 448.48 | 254.9 | 0.2 | -79.17 | -82.76 | 0.59 | -9.23 | -26.25 | 0 | 0 | 0 | 1.44 | -34.84 | 67.44 | -0.35 | -1850.0 | 60.67 | 0.04 | -60.0 | 33.33 | 0.55 | -63.17 | -7.41 | 0.2 | 0.0 | 33.33 | 0 | 0 | 0 | 1.62 | -4.71 | -10.0 | 3.53 | -0.56 | -2.22 | 6.25 | 47.06 | -12.1 | 0 | 0 | 0 | 0 | 0 | 0 | -1.73 | -25.36 | 51.94 | -1.73 | -25.36 | 51.94 | -0.18 | 10.0 | 55.0 | -1.91 | -20.89 | 52.25 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.33 | -48.44 | -70.0 | 0.96 | 26.32 | -17.24 | 0.65 | -23.53 | -23.53 | 0 | 0 | 0 | 2.21 | -4.33 | 9.95 | 0.02 | -60.0 | -95.0 | 0.1 | 11.11 | -9.09 | 1.48 | 7.82 | -28.75 | 0.2 | -16.67 | 17.65 | 0 | 0 | 0 | 1.7 | 3.03 | 14.86 | 3.55 | -0.56 | -3.53 | 4.25 | 0.0 | -40.23 | 0 | 0 | 0 | 0 | 0 | 0 | -1.38 | -6.15 | 69.8 | -1.38 | -6.15 | 69.8 | -0.2 | 37.5 | 44.44 | -1.58 | 2.47 | 67.95 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.64 | 166.67 | -51.15 | 0.76 | -34.48 | -73.24 | 0.85 | 26.87 | -26.09 | 0 | 0 | 0 | 2.31 | 68.61 | 20.94 | 0.05 | 108.2 | 103.4 | 0.09 | 200.0 | -25.0 | 1.37 | 181.68 | -29.81 | 0.24 | 41.18 | 14.29 | 0 | 0 | 0 | 1.65 | -8.84 | 12.24 | 3.57 | -0.56 | -0.56 | 4.25 | 0.0 | -41.46 | 0 | 0 | 0 | 0 | 0 | 0 | -1.3 | 3.7 | 72.46 | -1.3 | 3.7 | 72.46 | -0.32 | 15.79 | -10.34 | -1.62 | 6.36 | 67.66 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.24 | -52.94 | -47.83 | 1.16 | 0.0 | -59.15 | 0.67 | -16.25 | -25.56 | 0 | 0 | 0 | 1.37 | 59.3 | 341.94 | -0.61 | 31.46 | 55.47 | 0.03 | 0.0 | -40.0 | 0.49 | -17.24 | -21.27 | 0.17 | 13.33 | -15.0 | 0 | 0 | -100.0 | 1.81 | 0.56 | 31.16 | 3.59 | -0.55 | -1.64 | 4.25 | -40.23 | -41.46 | 0 | 0 | 0 | 0 | 0 | 0 | -1.35 | 62.5 | 58.46 | -1.35 | 62.5 | 58.46 | -0.38 | 5.0 | -11.76 | -1.73 | 56.75 | 51.81 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.51 | -53.64 | -55.65 | 1.16 | 0.0 | -59.15 | 0.8 | -5.88 | -9.09 | 0 | 0 | 0 | 0.86 | -57.21 | -18.87 | -0.89 | -322.5 | 42.95 | 0.03 | -72.73 | -40.0 | 0.59 | -71.66 | 16.7 | 0.15 | -11.76 | -37.5 | 0 | 0 | -100.0 | 1.8 | 21.62 | 35.34 | 3.61 | -1.9 | -3.99 | 7.11 | 0.0 | -2.07 | 0 | 0 | 0 | 0 | 0 | 0 | -3.6 | 21.23 | 42.68 | -3.6 | 21.23 | 42.68 | -0.4 | -11.11 | -42.86 | -4.0 | 18.86 | 39.02 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.1 | -16.03 | -28.57 | 1.16 | -59.15 | -59.15 | 0.85 | -26.09 | 60.38 | 0 | 0 | 0 | 2.01 | 5.24 | -29.47 | 0.4 | 127.21 | 225.0 | 0.11 | -8.33 | -38.89 | 2.08 | 6.22 | 12.52 | 0.17 | -19.05 | -19.05 | 0 | 0 | -100.0 | 1.48 | 0.68 | 23.33 | 3.68 | 2.51 | -7.54 | 7.11 | -2.07 | -2.07 | 0 | 0 | 0 | 0 | 0 | 0 | -4.57 | 3.18 | 3.18 | -4.57 | 3.18 | 3.18 | -0.36 | -24.14 | -28.57 | -4.93 | 1.6 | 1.4 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 1.31 | 184.78 | -39.35 | 2.84 | 0.0 | -5.02 | 1.15 | 27.78 | 219.44 | 0 | 0 | 0 | 1.91 | 516.13 | -50.39 | -1.47 | -7.3 | -880.0 | 0.12 | 140.0 | -50.0 | 1.96 | 215.95 | -20.88 | 0.21 | 5.0 | -16.0 | 0 | -100.0 | -100.0 | 1.47 | 6.52 | 28.95 | 3.59 | -1.64 | -10.7 | 7.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.72 | -45.23 | -7.27 | -4.72 | -45.23 | -7.27 | -0.29 | 14.71 | -3.57 | -5.01 | -39.55 | -7.05 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 0.46 | -60.0 | -66.42 | 2.84 | 0.0 | -5.02 | 0.9 | 2.27 | 100.0 | 0 | 0 | 0 | 0.31 | -70.75 | -85.51 | -1.37 | 12.18 | -101.47 | 0.05 | 0.0 | -75.0 | 0.62 | 22.68 | -70.29 | 0.2 | -16.67 | -13.04 | 2.34 | -0.43 | -2.09 | 1.38 | 3.76 | 11.29 | 3.65 | -2.93 | -24.59 | 7.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.25 | 48.25 | 23.53 | -3.25 | 48.25 | 23.53 | -0.34 | -21.43 | -47.83 | -3.59 | 45.27 | 19.87 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.15 | -25.32 | 88.52 | 2.84 | 0.0 | -5.02 | 0.88 | 66.04 | 225.93 | 0 | 0 | 0 | 1.06 | -62.81 | 17.78 | -1.56 | -387.5 | 49.19 | 0.05 | -72.22 | -72.22 | 0.51 | -72.67 | 0 | 0.24 | 14.29 | 0.0 | 2.35 | -0.42 | -2.08 | 1.33 | 10.83 | 29.13 | 3.76 | -5.53 | -22.95 | 7.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.28 | -33.05 | -75.91 | -6.28 | -33.05 | -75.91 | -0.28 | 0.0 | -12.0 | -6.56 | -31.2 | -71.73 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 1.54 | -28.7 | 234.78 | 2.84 | -5.02 | -9.84 | 0.53 | 47.22 | 165.0 | 0 | 0 | 0 | 2.85 | -25.97 | 1.42 | -0.32 | -113.33 | 36.0 | 0.18 | -25.0 | 20.0 | 1.85 | -25.31 | 0 | 0.21 | -16.0 | -12.5 | 2.36 | -0.84 | -2.07 | 1.2 | 5.26 | 1100.0 | 3.98 | -1.0 | -26.02 | 7.26 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -4.72 | -7.27 | -244.53 | -4.72 | -7.27 | -317.7 | -0.28 | 0.0 | -250.0 | -5.0 | -6.84 | -244.83 | 0.00 | 4.06 | 0 |
| 20Q4 (5) | 2.16 | 57.66 | 66.15 | 2.99 | 0.0 | -23.92 | 0.36 | -20.0 | 80.0 | 0 | 0 | 0 | 3.85 | 79.91 | 2.94 | -0.15 | 77.94 | 65.12 | 0.24 | 20.0 | -29.41 | 2.47 | 18.64 | 0 | 0.25 | 8.7 | -16.67 | 2.38 | -0.42 | 0 | 1.14 | -8.06 | 660.0 | 4.02 | -16.94 | -26.37 | 7.26 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -4.4 | -3.53 | -405.75 | -4.4 | -3.53 | -609.68 | -0.28 | -21.74 | -2900.0 | -4.68 | -4.46 | -444.19 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.37 | 124.59 | 0.0 | 2.99 | 0.0 | 0.0 | 0.45 | 66.67 | 0.0 | 0 | 0 | 0.0 | 2.14 | 137.78 | 0.0 | -0.68 | 77.85 | 0.0 | 0.2 | 11.11 | 0.0 | 2.09 | 0 | 0.0 | 0.23 | -4.17 | 0.0 | 2.39 | -0.42 | 0.0 | 1.24 | 20.39 | 0.0 | 4.84 | -0.82 | 0.0 | 7.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -4.25 | -19.05 | 0.0 | -4.25 | -19.05 | 0.0 | -0.23 | 8.0 | 0.0 | -4.48 | -17.28 | 0.0 | 0.00 | 0 | 0.0 |
