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) | 0.92 | -9.8 | 4.52 | 22.83 | 0.43 | -10.42 | 0 | 0 | 8.8 | -4.76 | -0.7 | 0 | 2.95 | -1.34 | 33.52 | 3.6 | 0.89 | -16.04 | 1.13 | -4.24 | 0.92 | 300.0 | 0.08 | -27.27 | 9.3 | 0.0 | 0 | 0 | 0 | 0 | -5.0 | 0 | -5.0 | 0 | 0.28 | 3.7 | -4.72 | 0 | 0.00 | 0 |
| 2022 (9) | 1.02 | 96.15 | 3.68 | 152.05 | 0.48 | -15.79 | 0 | 0 | 9.24 | -23.76 | -0.93 | 0 | 2.99 | -11.01 | 32.36 | 16.72 | 1.06 | -2.75 | 1.18 | -0.84 | 0.23 | -8.0 | 0.11 | -15.38 | 9.3 | 0.0 | 0 | 0 | 0 | 0 | -4.3 | 0 | -4.3 | 0 | 0.27 | 80.0 | -4.03 | 0 | 0.00 | 0 |
| 2021 (8) | 0.52 | 20.93 | 1.46 | 4.29 | 0.57 | -25.97 | 0 | 0 | 12.12 | 8.31 | 0.02 | -97.33 | 3.36 | -10.16 | 27.72 | -17.05 | 1.09 | -14.17 | 1.19 | -2.46 | 0.25 | -43.18 | 0.13 | -23.53 | 9.3 | 0.0 | 0 | 0 | 0 | 0 | -3.38 | 0 | -3.38 | 0 | 0.15 | -16.67 | -3.23 | 0 | 0.00 | 0 |
| 2020 (7) | 0.43 | 13.16 | 1.4 | -50.7 | 0.77 | 67.39 | 0 | 0 | 11.19 | 116.44 | 0.75 | 0 | 3.74 | 334.88 | 33.42 | 100.92 | 1.27 | 234.21 | 1.22 | -27.81 | 0.44 | -46.34 | 0.17 | 750.0 | 9.3 | 12.05 | 0 | 0 | 0 | 0 | -3.39 | 0 | -3.39 | 0 | 0.18 | 0.0 | -3.21 | 0 | 0.00 | 0 |
| 2019 (6) | 0.38 | -17.39 | 2.84 | -11.8 | 0.46 | 0.0 | 0 | 0 | 5.17 | -36.95 | -1.77 | 0 | 0.86 | -25.86 | 16.63 | 17.59 | 0.38 | -68.33 | 1.69 | 2.42 | 0.82 | -9.89 | 0.02 | -92.0 | 8.3 | 31.75 | 0 | 0 | 0 | 0 | -4.11 | 0 | -4.11 | 0 | 0.18 | -33.33 | -3.93 | 0 | 0.00 | 0 |
| 2018 (5) | 0.46 | -14.81 | 3.22 | -35.34 | 0.46 | -37.84 | 0 | 0 | 8.2 | -3.53 | -1.47 | 0 | 1.16 | -64.09 | 14.15 | -62.77 | 1.2 | -15.49 | 1.65 | 0 | 0.91 | -27.2 | 0.25 | -47.92 | 6.3 | -44.1 | 0 | 0 | 0 | 0 | -1.47 | 0 | -1.47 | 0 | 0.27 | -22.86 | -1.2 | 0 | 0.00 | 0 |
| 2017 (4) | 0.54 | -21.74 | 4.98 | -6.39 | 0.74 | 155.17 | 0 | 0 | 8.5 | 23.37 | 0.02 | 0 | 3.23 | 34.58 | 38.00 | 9.09 | 1.42 | 79.75 | 0 | 0 | 1.25 | -17.76 | 0.48 | -33.33 | 11.27 | 0.0 | 0 | 0 | 0 | 0 | -4.97 | 0 | -4.97 | 0 | 0.35 | -14.63 | -4.62 | 0 | 0.00 | 0 |
| 2016 (3) | 0.69 | -26.6 | 5.32 | 9.92 | 0.29 | 0 | 0 | 0 | 6.89 | 3.61 | -1.63 | 0 | 2.4 | 60.0 | 34.83 | 54.43 | 0.79 | 8.22 | 0 | 0 | 1.52 | 223.4 | 0.72 | -31.43 | 11.27 | 0.0 | 0 | 0 | 0 | 0 | -4.99 | 0 | -4.99 | 0 | 0.41 | -49.38 | -4.58 | 0 | 0.00 | 0 |
| 2015 (2) | 0.94 | -50.26 | 4.84 | 11.78 | 0 | 0 | 0 | 0 | 6.65 | 622.83 | -2.11 | 0 | 1.5 | -26.83 | 22.56 | -89.88 | 0.73 | 12.31 | 0 | 0 | 0.47 | 0 | 1.05 | -37.5 | 11.27 | 0.0 | 0 | 0 | 0 | 0 | -3.36 | 0 | -3.36 | 0 | 0.81 | -5.81 | -2.55 | 0 | 0.00 | 0 |
| 2014 (1) | 1.89 | -79.59 | 4.33 | 386.52 | 0 | 0 | 0 | 0 | 0.92 | -58.93 | -2.07 | 0 | 2.05 | 521.21 | 222.83 | 1412.52 | 0.65 | 6400.0 | 0 | 0 | 0 | 0 | 1.68 | 16700.0 | 11.27 | 0.0 | 1.72 | 0.0 | 0 | 0 | -6.18 | 0 | -4.47 | 0 | 0.86 | 38.71 | -5.32 | 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) | 0.58 | -37.63 | -33.33 | 3.31 | -25.28 | -20.24 | 1.47 | -9.26 | 122.73 | 0 | 0 | 0 | 2.25 | 13.64 | -12.11 | -0.82 | -583.33 | -583.33 | 2.82 | 1.44 | -14.55 | 33.14 | 5.13 | -7.72 | 1.06 | 0.0 | 17.78 | 1.15 | -1.71 | -1.71 | 0.51 | -12.07 | -51.43 | 0.06 | -14.29 | -33.33 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.09 | -15.78 | -23.28 | -6.09 | -15.78 | -23.28 | 0.41 | -8.89 | -2.38 | -5.68 | -18.09 | -25.66 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.93 | -13.08 | -20.51 | 4.43 | -5.74 | 10.75 | 1.62 | 170.0 | 131.43 | 0 | 0 | 0 | 1.98 | -0.5 | 4.76 | -0.12 | 14.29 | 53.85 | 2.78 | -2.8 | 1.46 | 31.52 | -3.79 | 6.52 | 1.06 | 11.58 | 24.71 | 1.17 | 0.86 | 3.54 | 0.58 | -46.3 | -33.33 | 0.07 | -12.5 | -22.22 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.26 | -2.33 | -9.13 | -5.26 | -2.33 | -9.13 | 0.45 | 9.76 | 95.65 | -4.81 | -1.69 | -4.79 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.07 | 16.3 | 1.9 | 4.7 | 3.98 | 3.75 | 0.6 | 39.53 | 17.65 | 0 | 0 | 0 | 1.99 | -13.1 | -3.4 | -0.14 | -133.33 | 46.15 | 2.86 | -3.05 | -5.92 | 32.76 | -2.27 | -1.07 | 0.95 | 6.74 | 2.15 | 1.16 | 2.65 | -0.85 | 1.08 | 17.39 | 1442.86 | 0.08 | 0.0 | -20.0 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.14 | -2.8 | -12.72 | -5.14 | -2.8 | -12.72 | 0.41 | 46.43 | 46.43 | -4.73 | -0.21 | -10.51 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.92 | 5.75 | -9.8 | 4.52 | 8.92 | 22.83 | 0.43 | -34.85 | -10.42 | 0 | 0 | 0 | 2.29 | -10.55 | -14.55 | -0.06 | 50.0 | 45.45 | 2.95 | -10.61 | -1.34 | 33.52 | -6.64 | 3.48 | 0.89 | -1.11 | -16.04 | 1.13 | -3.42 | -4.24 | 0.92 | -12.38 | 300.0 | 0.08 | -11.11 | -27.27 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.0 | -1.21 | -16.28 | -5.0 | -1.21 | -16.28 | 0.28 | -33.33 | 3.7 | -4.72 | -4.42 | -17.12 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.87 | -25.64 | 10.13 | 4.15 | 3.75 | 25.38 | 0.66 | -5.71 | 32.0 | 0 | 0 | 0 | 2.56 | 35.45 | -2.66 | -0.12 | 53.85 | -100.0 | 3.3 | 20.44 | 17.02 | 35.91 | 21.36 | 27.08 | 0.9 | 5.88 | -15.09 | 1.17 | 3.54 | -2.5 | 1.05 | 20.69 | 200.0 | 0.09 | 0.0 | -25.0 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.94 | -2.49 | -17.9 | -4.94 | -2.49 | -17.9 | 0.42 | 82.61 | 20.0 | -4.52 | 1.53 | -17.71 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.17 | 11.43 | 58.11 | 4.0 | -11.7 | 35.59 | 0.7 | 37.25 | 37.25 | 0 | 0 | 0 | 1.89 | -8.25 | 4.42 | -0.26 | 0.0 | 35.0 | 2.74 | -9.87 | 7.87 | 29.59 | -10.65 | 17.43 | 0.85 | -8.6 | -13.27 | 1.13 | -3.42 | -5.83 | 0.87 | 1142.86 | 89.13 | 0.09 | -10.0 | -25.0 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.82 | -5.7 | -16.43 | -4.82 | -5.7 | -16.43 | 0.23 | -17.86 | -11.54 | -4.59 | -7.24 | -18.3 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.05 | 2.94 | 69.35 | 4.53 | 23.1 | 53.56 | 0.51 | 6.25 | 30.77 | 0 | 0 | 0 | 2.06 | -23.13 | -2.37 | -0.26 | -136.36 | 27.78 | 3.04 | 1.67 | 3.75 | 33.12 | 2.23 | 24.78 | 0.93 | -12.26 | -14.68 | 1.17 | -0.85 | -4.1 | 0.07 | -69.57 | -83.33 | 0.1 | -9.09 | -23.08 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.56 | -6.05 | -21.93 | -4.56 | -6.05 | -21.93 | 0.28 | 3.7 | -3.45 | -4.28 | -6.2 | -24.06 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.02 | 29.11 | 96.15 | 3.68 | 11.18 | 152.05 | 0.48 | -4.0 | -15.79 | 0 | 0 | 0 | 2.68 | 1.9 | -21.87 | -0.11 | -83.33 | -466.67 | 2.99 | 6.03 | -11.01 | 32.39 | 14.64 | 16.85 | 1.06 | 0.0 | -2.75 | 1.18 | -1.67 | -0.84 | 0.23 | -34.29 | -8.0 | 0.11 | -8.33 | -15.38 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.3 | -2.63 | -27.22 | -4.3 | -2.63 | -27.22 | 0.27 | -22.86 | 80.0 | -4.03 | -4.95 | -24.77 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.79 | 6.76 | 216.0 | 3.31 | 12.2 | 147.01 | 0.5 | -1.96 | -15.25 | 0 | 0 | 0 | 2.63 | 45.3 | -3.66 | -0.06 | 85.0 | -500.0 | 2.82 | 11.02 | -1.74 | 28.26 | 12.14 | 20.8 | 1.06 | 8.16 | 7.07 | 1.2 | 0.0 | 1.69 | 0.35 | -23.91 | 105.88 | 0.12 | 0.0 | -14.29 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.19 | -1.21 | -23.24 | -4.19 | -1.21 | -23.24 | 0.35 | 34.62 | 169.23 | -3.84 | 1.03 | -17.43 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.74 | 19.35 | 45.1 | 2.95 | 0.0 | 173.15 | 0.51 | 30.77 | 0.0 | 0 | 0 | 0 | 1.81 | -14.22 | -34.66 | -0.4 | -11.11 | 0 | 2.54 | -13.31 | -13.01 | 25.20 | -5.05 | 24.35 | 0.98 | -10.09 | 4.26 | 1.2 | -1.64 | 0.84 | 0.46 | 9.52 | 24.32 | 0.12 | -7.69 | -20.0 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.14 | -10.7 | -22.12 | -4.14 | -10.7 | -22.12 | 0.26 | -10.34 | 85.71 | -3.88 | -12.46 | -19.38 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.62 | 19.23 | 51.22 | 2.95 | 102.05 | 152.14 | 0.39 | -31.58 | -38.1 | 0 | 0 | 0 | 2.11 | -38.48 | -33.86 | -0.36 | -1300.0 | 0 | 2.93 | -12.8 | -19.95 | 26.54 | -4.27 | -3.19 | 1.09 | 0.0 | -14.17 | 1.22 | 2.52 | 0.83 | 0.42 | 68.0 | 5.0 | 0.13 | 0.0 | -18.75 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.74 | -10.65 | -10.32 | -3.74 | -10.65 | -10.32 | 0.29 | 93.33 | 70.59 | -3.45 | -6.81 | -7.14 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.52 | 108.0 | 20.93 | 1.46 | 8.96 | 4.29 | 0.57 | -3.39 | -25.97 | 0 | 0 | 0 | 3.43 | 25.64 | -4.19 | 0.03 | 400.0 | -95.24 | 3.36 | 17.07 | -10.16 | 27.72 | 18.52 | -17.05 | 1.09 | 10.1 | -14.17 | 1.19 | 0.85 | -2.46 | 0.25 | 47.06 | -43.18 | 0.13 | -7.14 | -23.53 | 9.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.38 | 0.59 | 0.29 | -3.38 | 0.59 | 0.29 | 0.15 | 15.38 | -16.67 | -3.23 | 1.22 | -0.62 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.25 | -50.98 | 4.17 | 1.34 | 24.07 | -60.59 | 0.59 | 15.69 | -28.92 | 0 | 0 | 0 | 2.73 | -1.44 | -43.94 | -0.01 | 0 | -106.67 | 2.87 | -1.71 | -10.59 | 23.39 | 15.43 | -37.33 | 0.99 | 5.32 | -22.05 | 1.18 | -0.84 | -27.61 | 0.17 | -54.05 | -69.09 | 0.14 | -6.67 | -22.22 | 9.3 | 0.0 | 12.05 | 0 | 0 | 0 | 0 | 0 | 0 | -3.4 | -0.29 | 14.79 | -3.4 | -0.29 | 14.79 | 0.13 | -7.14 | 0.0 | -3.27 | -0.62 | 15.28 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.51 | 24.39 | 121.74 | 1.08 | -7.69 | -34.94 | 0.51 | -19.05 | -1.92 | 0 | 0 | 0 | 2.77 | -13.17 | 61.99 | 0 | 0 | -100.0 | 2.92 | -20.22 | 51.3 | 20.26 | -26.09 | 0 | 0.94 | -25.98 | 59.32 | 1.19 | -1.65 | -26.54 | 0.37 | -7.5 | -50.0 | 0.15 | -6.25 | 650.0 | 9.3 | 0.0 | 12.05 | 0 | 0 | 0 | 0 | 0 | 0 | -3.39 | 0.0 | 18.12 | -3.39 | 0.0 | 18.12 | 0.14 | -17.65 | 27.27 | -3.25 | -0.93 | 19.35 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.41 | -4.65 | 36.67 | 1.17 | -16.43 | -37.1 | 0.63 | -18.18 | 36.96 | 0 | 0 | 0 | 3.19 | -10.89 | 209.71 | 0 | -100.0 | 100.0 | 3.66 | -2.14 | 192.8 | 27.42 | -17.97 | 0 | 1.27 | 0.0 | 118.97 | 1.21 | -0.82 | -27.11 | 0.4 | -9.09 | -48.05 | 0.16 | -5.88 | 700.0 | 9.3 | 0.0 | 12.05 | 0 | 0 | 0 | 0 | 0 | 0 | -3.39 | 0.0 | 20.05 | -3.39 | 0.0 | 20.05 | 0.17 | -5.56 | -5.56 | -3.22 | -0.31 | 20.69 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.43 | 79.17 | 13.16 | 1.4 | -58.82 | -34.27 | 0.77 | -7.23 | 67.39 | 0 | 0 | 0 | 3.58 | -26.49 | 261.62 | 0.63 | 320.0 | 672.73 | 3.74 | 16.51 | 334.88 | 33.42 | -10.46 | 0 | 1.27 | 0.0 | 234.21 | 1.22 | -25.15 | -27.81 | 0.44 | -20.0 | -46.34 | 0.17 | -5.56 | 750.0 | 9.3 | 12.05 | 12.05 | 0 | 0 | 0 | 0 | 0 | 0 | -3.39 | 15.04 | 17.52 | -3.39 | 15.04 | 17.52 | 0.18 | 38.46 | 0.0 | -3.21 | 16.84 | 18.32 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.24 | 4.35 | 0.0 | 3.4 | 104.82 | 0.0 | 0.83 | 59.62 | 0.0 | 0 | 0 | 0.0 | 4.87 | 184.8 | 0.0 | 0.15 | 50.0 | 0.0 | 3.21 | 66.32 | 0.0 | 37.33 | 0 | 0.0 | 1.27 | 115.25 | 0.0 | 1.63 | 0.62 | 0.0 | 0.55 | -25.68 | 0.0 | 0.18 | 800.0 | 0.0 | 8.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -3.99 | 3.62 | 0.0 | -3.99 | 3.62 | 0.0 | 0.13 | 18.18 | 0.0 | -3.86 | 4.22 | 0.0 | 0.00 | 0 | 0.0 |
