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) | 0.96 | 28.0 | 2.05 | 162.82 | 0.36 | 9.09 | 0 | 0 | 1.82 | 20.53 | -1.69 | 0 | 0.2 | -42.86 | 10.99 | -52.59 | 0.39 | -35.0 | 7.03 | 4921.43 | 7.62 | 5.54 | 0 | 0 | 6.43 | 4.05 | 0 | 0 | 0 | 0 | -4.99 | 0 | -4.99 | 0 | 3.99 | 19850.0 | -1.0 | 0 | 0.01 | -29.19 |
| 2022 (9) | 0.75 | -59.68 | 0.78 | 62.5 | 0.33 | -2.94 | 0 | 0 | 1.51 | -48.99 | -1.24 | 0 | 0.35 | -40.68 | 23.18 | 16.29 | 0.6 | 20.0 | 0.14 | 16.67 | 7.22 | 4.79 | 0 | 0 | 6.18 | 0.0 | 0 | 0 | 0 | 0 | -3.29 | 0 | -3.29 | 0 | 0.02 | -88.89 | -3.27 | 0 | 0.01 | 10.12 |
| 2021 (8) | 1.86 | 35.77 | 0.48 | -84.52 | 0.34 | 3.03 | 0 | 0 | 2.96 | 15.62 | -1.2 | 0 | 0.59 | 7.27 | 19.93 | -7.22 | 0.5 | -18.03 | 0.12 | 20.0 | 6.89 | 93.54 | 0 | 0 | 6.18 | -38.2 | 0 | 0 | 0 | 0 | -2.05 | 0 | -2.05 | 0 | 0.18 | 50.0 | -1.87 | 0 | 0.01 | 0 |
| 2020 (7) | 1.37 | 621.05 | 3.1 | 244.44 | 0.33 | 312.5 | 0 | 0 | 2.56 | 166.67 | -0.86 | 0 | 0.55 | 323.08 | 21.48 | 58.65 | 0.61 | 45.24 | 0.1 | 0.0 | 3.56 | 4350.0 | 0 | 0 | 10.0 | 21.95 | 0 | 0 | 0 | 0 | -4.97 | 0 | -4.97 | 0 | 0.12 | 9.09 | -4.85 | 0 | -0.00 | 0 |
| 2019 (6) | 0.19 | -85.82 | 0.9 | -3.23 | 0.08 | -77.14 | 0 | 0 | 0.96 | 108.7 | -1.22 | 0 | 0.13 | 160.0 | 13.54 | 24.58 | 0.42 | 162.5 | 0.1 | 0 | 0.08 | -50.0 | 0 | 0 | 8.2 | 20.59 | 0 | 0 | 0 | 0 | -4.06 | 0 | -4.06 | 0 | 0.11 | 10.0 | -3.95 | 0 | 0.00 | 0 |
| 2018 (5) | 1.34 | 538.1 | 0.93 | 138.46 | 0.35 | -18.6 | 0 | 0 | 0.46 | -77.45 | -1.84 | 0 | 0.05 | 0.0 | 10.87 | 343.48 | 0.16 | -30.43 | 0 | 0 | 0.16 | -96.87 | 0 | 0 | 6.8 | -29.24 | 0 | 0 | 0 | 0 | -2.84 | 0 | -2.84 | 0 | 0.1 | -33.33 | -2.74 | 0 | 0.00 | 0 |
| 2017 (4) | 0.21 | -16.0 | 0.39 | -61.39 | 0.43 | -37.68 | 0 | 0 | 2.04 | -58.79 | 1.35 | 0 | 0.05 | -97.35 | 2.45 | -93.58 | 0.23 | -80.67 | 0 | 0 | 5.11 | -18.37 | 0 | 0 | 9.61 | 0.0 | 0 | 0 | 0 | 0 | -5.5 | 0 | -5.5 | 0 | 0.15 | -42.31 | -5.35 | 0 | 0.00 | 0 |
| 2016 (3) | 0.25 | 66.67 | 1.01 | -55.9 | 0.69 | 15.0 | 0 | 0 | 4.95 | -45.24 | -4.74 | 0 | 1.89 | -40.38 | 38.18 | 8.88 | 1.19 | -10.53 | 1.1 | -66.67 | 6.26 | -27.96 | 0 | 0 | 9.61 | 0.0 | 0 | 0 | 0 | 0 | -6.84 | 0 | -6.84 | 0 | 0.26 | 13.04 | -6.58 | 0 | 0.00 | 0 |
| 2015 (2) | 0.15 | -34.78 | 2.29 | -41.88 | 0.6 | -77.78 | 0 | 0 | 9.04 | -38.96 | -3.87 | 0 | 3.17 | -34.23 | 35.07 | 7.75 | 1.33 | -53.17 | 3.3 | 7.14 | 8.69 | 7.28 | 0 | 0 | 9.61 | -1.84 | 3.08 | 0.0 | 0 | 0 | -5.18 | 0 | -2.11 | 0 | 0.23 | 0 | -4.95 | 0 | 0.00 | 0 |
| 2014 (1) | 0.23 | -79.82 | 3.94 | -21.2 | 2.7 | 51.69 | 0 | 0 | 14.81 | -5.19 | -6.35 | 0 | 4.82 | -8.19 | 32.55 | -3.17 | 2.84 | -36.32 | 3.08 | 5033.33 | 8.1 | -12.24 | 0 | 0 | 9.79 | 0.0 | 3.08 | 0.0 | 0 | 0 | -13.83 | 0 | -10.75 | 0 | -0.02 | 0 | -13.85 | 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) | 0.2 | -4.76 | -79.59 | 2.89 | 30.18 | 51.31 | 1.53 | 0.0 | 325.0 | 0 | 0 | 0 | 0.32 | -48.39 | -38.46 | -0.39 | -39.29 | -2.63 | 0.14 | -64.1 | -70.21 | 6.64 | -60.7 | -75.44 | 0.37 | -9.76 | -5.13 | 6.95 | 0.0 | -0.57 | 6.54 | -1.65 | -15.18 | 0 | 0 | 0 | 6.43 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.97 | -6.99 | -36.61 | -5.97 | -6.99 | -36.61 | 3.99 | 0.0 | 2.05 | -1.98 | -24.53 | -330.43 | 0.01 | 8.19 | -0.43 |
| 24Q2 (19) | 0.21 | -61.82 | -79.21 | 2.22 | -10.84 | 20.0 | 1.53 | 4.79 | 350.0 | 0 | 0 | 0 | 0.62 | -19.48 | 16.98 | -0.28 | 12.5 | -21.74 | 0.39 | -9.3 | 30.0 | 16.88 | -12.84 | -9.39 | 0.41 | -10.87 | 7.89 | 6.95 | -0.71 | -0.86 | 6.65 | 3.26 | -11.69 | 0 | 0 | 0 | 6.43 | 0.0 | 2.39 | 0 | 0 | 0 | 0 | 0 | 0 | -5.58 | -5.28 | -40.2 | -5.58 | -5.28 | -40.2 | 3.99 | 0.0 | 1.79 | -1.59 | -21.37 | -2550.0 | 0.01 | 5.78 | -4.98 |
| 24Q1 (18) | 0.55 | -42.71 | -16.67 | 2.49 | 21.46 | 80.43 | 1.46 | 305.56 | 342.42 | 0 | 0 | 0 | 0.77 | 92.5 | 108.11 | -0.32 | 48.39 | 30.43 | 0.43 | 115.0 | 79.17 | 19.37 | 76.26 | 11.37 | 0.46 | 17.95 | 17.95 | 7.0 | -0.43 | 4566.67 | 6.44 | -15.49 | -11.42 | 0 | 0 | 0 | 6.43 | 0.0 | 4.05 | 0 | 0 | 0 | 0 | 0 | 0 | -5.3 | -6.21 | -40.96 | -5.3 | -6.21 | -40.96 | 3.99 | 0.0 | 19850.0 | -1.31 | -31.0 | 64.97 | 0.01 | -20.48 | -52.35 |
| 23Q4 (17) | 0.96 | -2.04 | 28.0 | 2.05 | 7.33 | 162.82 | 0.36 | 0.0 | 9.09 | 0 | 0 | 0 | 0.4 | -23.08 | 25.0 | -0.62 | -63.16 | -51.22 | 0.2 | -57.45 | -42.86 | 10.99 | -59.32 | -52.28 | 0.39 | 0.0 | -35.0 | 7.03 | 0.57 | 4921.43 | 7.62 | -1.17 | 5.54 | 0 | 0 | 0 | 6.43 | 0.0 | 4.05 | 0 | 0 | 0 | 0 | 0 | 0 | -4.99 | -14.19 | -51.67 | -4.99 | -14.19 | -51.67 | 3.99 | 2.05 | 19850.0 | -1.0 | -117.39 | 69.42 | 0.01 | 9.41 | -29.19 |
| 23Q3 (16) | 0.98 | -2.97 | 40.0 | 1.91 | 3.24 | 961.11 | 0.36 | 5.88 | -75.0 | 0 | 0 | 0 | 0.52 | -1.89 | 33.33 | -0.38 | -65.22 | -111.11 | 0.47 | 56.67 | 80.77 | 27.01 | 44.96 | 103.63 | 0.39 | 2.63 | -15.22 | 6.99 | -0.29 | 5276.92 | 7.71 | 2.39 | 24.35 | 0 | 0 | 0 | 6.43 | 2.39 | 4.05 | 0 | 0 | 0 | 0 | 0 | 0 | -4.37 | -9.8 | -51.21 | -4.37 | -9.8 | -51.21 | 3.91 | -0.26 | 19450.0 | -0.46 | -666.67 | 83.97 | 0.01 | 3.25 | 9.74 |
| 23Q2 (15) | 1.01 | 53.03 | -55.51 | 1.85 | 34.06 | 10.12 | 0.34 | 3.03 | -75.71 | 0 | 0 | 0 | 0.53 | 43.24 | 76.67 | -0.23 | 50.0 | 39.47 | 0.3 | 25.0 | -21.05 | 18.63 | 7.14 | 18.18 | 0.38 | -2.56 | 15.15 | 7.01 | 4573.33 | 6272.73 | 7.53 | 3.58 | 33.51 | 0 | 0 | 0 | 6.28 | 1.62 | 1.62 | 0 | 0 | 0 | 0 | 0 | 0 | -3.98 | -5.85 | -47.41 | -3.98 | -5.85 | -47.41 | 3.92 | 19500.0 | 2077.78 | -0.06 | 98.4 | 97.62 | 0.01 | -46.96 | -22.01 |
| 23Q1 (14) | 0.66 | -12.0 | -45.9 | 1.38 | 76.92 | 666.67 | 0.33 | 0.0 | -76.76 | 0 | 0 | 0 | 0.37 | 15.62 | -27.45 | -0.46 | -12.2 | -64.29 | 0.24 | -31.43 | -31.43 | 17.39 | -24.47 | 39.63 | 0.39 | -35.0 | 14.71 | 0.15 | 7.14 | 36.36 | 7.27 | 0.69 | 27.32 | 0 | 0 | 0 | 6.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.76 | -14.29 | -61.37 | -3.76 | -14.29 | -61.37 | 0.02 | 0.0 | -88.89 | -3.74 | -14.37 | -73.95 | 0.01 | 18.18 | 21.54 |
| 22Q4 (13) | 0.75 | 7.14 | -59.68 | 0.78 | 333.33 | 62.5 | 0.33 | -77.08 | -2.94 | 0 | 0 | 0 | 0.32 | -17.95 | -57.89 | -0.41 | -127.78 | -57.69 | 0.35 | 34.62 | -40.68 | 23.03 | 73.58 | 15.52 | 0.6 | 30.43 | 20.0 | 0.14 | 7.69 | 16.67 | 7.22 | 16.45 | 4.79 | 0 | 0 | 0 | 6.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.29 | -13.84 | -60.49 | -3.29 | -13.84 | -60.49 | 0.02 | 0.0 | -88.89 | -3.27 | -13.94 | -74.87 | 0.01 | 69.57 | 10.12 |
| 22Q3 (12) | 0.7 | -69.16 | -45.74 | 0.18 | -89.29 | -5.26 | 1.44 | 2.86 | 289.19 | 0 | 0 | 0 | 0.39 | 30.0 | -53.57 | -0.18 | 52.63 | 37.93 | 0.26 | -31.58 | -58.73 | 13.27 | -15.87 | -43.99 | 0.46 | 39.39 | 2.22 | 0.13 | 18.18 | 18.18 | 6.2 | 9.93 | -10.92 | 0 | 0 | 0 | 6.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.89 | -7.04 | -61.45 | -2.89 | -7.04 | -61.45 | 0.02 | -88.89 | -90.91 | -2.87 | -13.89 | -82.8 | 0.01 | -26.63 | 0 |
| 22Q2 (11) | 2.27 | 86.07 | 33.53 | 1.68 | 833.33 | 140.0 | 1.4 | -1.41 | 288.89 | 0 | 0 | 0 | 0.3 | -41.18 | -57.14 | -0.38 | -35.71 | -5.56 | 0.38 | 8.57 | -26.92 | 15.77 | 26.59 | -20.25 | 0.33 | -2.94 | -43.1 | 0.11 | 0.0 | 10.0 | 5.64 | -1.23 | -9.62 | 0 | 0 | 0 | 6.18 | 0.0 | -40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.7 | -15.88 | 51.96 | -2.7 | -15.88 | 51.96 | 0.18 | 0.0 | 50.0 | -2.52 | -17.21 | 54.18 | 0.01 | -17.34 | 293.55 |
| 22Q1 (10) | 1.22 | -34.41 | -18.67 | 0.18 | -62.5 | -90.95 | 1.42 | 317.65 | 330.3 | 0 | 0 | 0 | 0.51 | -32.89 | -22.73 | -0.28 | -7.69 | 3.45 | 0.35 | -40.68 | -36.36 | 12.46 | -37.51 | -35.91 | 0.34 | -32.0 | -39.29 | 0.11 | -8.33 | 10.0 | 5.71 | -17.13 | 24.67 | 0 | 0 | 0 | 6.18 | 0.0 | -40.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.33 | -13.66 | 55.79 | -2.33 | -13.66 | 55.79 | 0.18 | 0.0 | 50.0 | -2.15 | -14.97 | 58.25 | 0.01 | 7.07 | 351.71 |
| 21Q4 (9) | 1.86 | 44.19 | 35.77 | 0.48 | 152.63 | -84.52 | 0.34 | -8.11 | 3.03 | 0 | 0 | 0 | 0.76 | -9.52 | 65.22 | -0.26 | 10.34 | 25.71 | 0.59 | -6.35 | 7.27 | 19.93 | -15.84 | -7.22 | 0.5 | 11.11 | -18.03 | 0.12 | 9.09 | 20.0 | 6.89 | -1.01 | 93.54 | 0 | 0 | 0 | 6.18 | 0.0 | -38.2 | 0 | 0 | 0 | 0 | 0 | 0 | -2.05 | -14.53 | 58.75 | -2.05 | -14.53 | 58.75 | 0.18 | -18.18 | 50.0 | -1.87 | -19.11 | 61.44 | 0.01 | 0 | 335.54 |
| 21Q3 (8) | 1.29 | -24.12 | -20.86 | 0.19 | -72.86 | -92.28 | 0.37 | 2.78 | 37.04 | 0 | 0 | 0 | 0.84 | 20.0 | 3.7 | -0.29 | 19.44 | -93.33 | 0.63 | 21.15 | -18.18 | 23.68 | 19.79 | -23.72 | 0.45 | -22.41 | -38.36 | 0.11 | 10.0 | 10.0 | 6.96 | 11.54 | 112.84 | 0 | 0 | 0 | 6.18 | -40.0 | -34.26 | 0 | 0 | 0 | 0 | 0 | 0 | -1.79 | 68.15 | 61.26 | -1.79 | 68.15 | 61.26 | 0.22 | 83.33 | 69.23 | -1.57 | 71.45 | 65.03 | 0.00 | 100.0 | 100.0 |
| 21Q2 (7) | 1.7 | 13.33 | 157.58 | 0.7 | -64.82 | 84.21 | 0.36 | 9.09 | 227.27 | 0 | 0 | 0 | 0.7 | 6.06 | -22.22 | -0.36 | -24.14 | -800.0 | 0.52 | -5.45 | -24.64 | 19.77 | 1.74 | 0 | 0.58 | 3.57 | 16.0 | 0.1 | 0.0 | 0.0 | 6.24 | 36.24 | 85.71 | 0 | 0 | 0 | 10.3 | 0.0 | 9.57 | 0 | 0 | 0 | 0 | 0 | 0 | -5.62 | -6.64 | -25.73 | -5.62 | -6.64 | -25.73 | 0.12 | 0.0 | -7.69 | -5.5 | -6.8 | -26.73 | -0.00 | -7.5 | -5.62 |
| 21Q1 (6) | 1.5 | 9.49 | 240.91 | 1.99 | -35.81 | 121.11 | 0.33 | 0.0 | 266.67 | 0 | 0 | 0 | 0.66 | 43.48 | 69.23 | -0.29 | 17.14 | 9.38 | 0.55 | 0.0 | 111.54 | 19.43 | -9.54 | 0 | 0.56 | -8.2 | 75.0 | 0.1 | 0.0 | 0.0 | 4.58 | 28.65 | 1331.25 | 0 | 0 | 0 | 10.3 | 3.0 | 17.05 | 0 | 0 | 0 | 0 | 0 | 0 | -5.27 | -6.04 | -18.96 | -5.27 | -6.04 | -18.96 | 0.12 | 0.0 | 9.09 | -5.15 | -6.19 | -19.21 | -0.00 | -0.19 | 0 |
| 20Q4 (5) | 1.37 | -15.95 | 621.05 | 3.1 | 26.02 | 811.76 | 0.33 | 22.22 | 312.5 | 0 | 0 | 0 | 0.46 | -43.21 | 21.05 | -0.35 | -133.33 | -34.62 | 0.55 | -28.57 | 323.08 | 21.48 | -30.8 | 0 | 0.61 | -16.44 | 45.24 | 0.1 | 0.0 | 0.0 | 3.56 | 8.87 | 4350.0 | 0 | 0 | 0 | 10.0 | 6.38 | 21.95 | 0 | 0 | 0 | 0 | 0 | 0 | -4.97 | -7.58 | -22.41 | -4.97 | -7.58 | -22.41 | 0.12 | -7.69 | 9.09 | -4.85 | -8.02 | -22.78 | -0.00 | 4.84 | 0 |
| 20Q3 (4) | 1.63 | 146.97 | 0.0 | 2.46 | 547.37 | 0.0 | 0.27 | 145.45 | 0.0 | 0 | 0 | 0.0 | 0.81 | -10.0 | 0.0 | -0.15 | -275.0 | 0.0 | 0.77 | 11.59 | 0.0 | 31.05 | 0 | 0.0 | 0.73 | 46.0 | 0.0 | 0.1 | 0.0 | 0.0 | 3.27 | -2.68 | 0.0 | 0 | 0 | 0.0 | 9.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -4.62 | -3.36 | 0.0 | -4.62 | -3.36 | 0.0 | 0.13 | 0.0 | 0.0 | -4.49 | -3.46 | 0.0 | -0.00 | -3.05 | 0.0 |
