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) | 2.51 | -8.39 | 2.0 | 0.0 | 0.27 | 92.86 | 0 | 0 | 4.92 | -12.61 | -1.95 | 0 | 1.43 | 45.92 | 29.07 | 66.98 | 12.65 | -8.47 | 2.01 | -0.5 | 4.95 | -5.17 | 6.26 | -13.54 | 25.3 | 0.16 | 0 | 0 | 0 | 0 | -9.35 | 0 | -9.35 | 0 | -0.16 | 0 | -9.51 | 0 | 0.00 | 0 |
| 2022 (9) | 2.74 | -50.36 | 2.0 | 0 | 0.14 | 0 | 0 | 0 | 5.63 | 36.32 | -2.69 | 0 | 0.98 | -37.97 | 17.41 | -54.5 | 13.82 | 18.32 | 2.02 | -0.49 | 5.22 | -2.61 | 7.24 | -11.81 | 25.26 | 0.12 | 0 | 0 | 0 | 0 | -7.4 | 0 | -7.4 | 0 | -0.16 | 0 | -7.56 | 0 | 0.00 | 0 |
| 2021 (8) | 5.52 | -3.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.13 | -42.8 | -4.71 | 0 | 1.58 | -41.26 | 38.26 | 2.68 | 11.68 | -7.3 | 2.03 | 0.0 | 5.36 | 0.0 | 8.21 | -12.66 | 25.23 | 0.04 | 0 | 0 | 0 | 0 | -4.71 | 0 | -4.71 | 0 | -0.36 | 0 | -5.07 | 0 | 0.00 | 0 |
| 2020 (7) | 5.72 | 62.04 | 0 | 0 | 0 | 0 | 0 | 0 | 7.22 | 2.41 | -1.83 | 0 | 2.69 | 28.1 | 37.26 | 25.08 | 12.6 | 43.84 | 2.03 | -0.49 | 5.36 | 0 | 9.4 | 27.2 | 25.22 | 0.0 | 0 | 0 | 0 | 0 | -39.21 | 0 | -39.21 | 0 | -0.18 | 0 | -39.39 | 0 | 0.00 | 0 |
| 2019 (6) | 3.53 | -39.76 | 0 | 0 | 0 | 0 | 0 | 0 | 7.05 | 192.53 | -5.79 | 0 | 2.1 | 94.44 | 29.79 | -33.53 | 8.76 | 129.92 | 2.04 | -0.49 | 0 | 0 | 7.39 | 15.11 | 25.22 | 0.32 | 0 | 0 | 0 | 0 | -37.37 | 0 | -37.37 | 0 | -0.12 | 0 | -37.49 | 0 | 0.00 | 0 |
| 2018 (5) | 5.86 | -65.47 | 0 | 0 | 0 | 0 | 0 | 0 | 2.41 | 2912.5 | -3.22 | 0 | 1.08 | 0 | 44.81 | 0 | 3.81 | 0 | 2.05 | 0 | 0 | 0 | 6.42 | 83.43 | 25.14 | 0.44 | 0 | 0 | 0 | 0 | -31.59 | 0 | -31.59 | 0 | -0.09 | 0 | -31.68 | 0 | 0.00 | 0 |
| 2017 (4) | 16.97 | -14.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 300.0 | -5.25 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 3.86 | 25.03 | 0.16 | 0 | 0 | 0 | 0 | -28.81 | 0 | -28.81 | 0 | 0.44 | 0 | -28.37 | 0 | 0.00 | 0 |
| 2016 (3) | 19.88 | 7.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0 | -2.82 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.37 | 1.2 | 24.99 | 1.05 | 0 | 0 | 0 | 0 | -23.56 | 0 | -23.56 | 0 | -0.05 | 0 | -23.61 | 0 | 0.00 | 0 |
| 2015 (2) | 18.58 | 356.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.72 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.33 | 0.0 | 24.73 | 14.17 | 0 | 0 | 0 | 0 | -20.74 | 0 | -20.74 | 0 | -0.04 | 0 | -20.78 | 0 | 0.00 | 0 |
| 2014 (1) | 4.07 | 489.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.82 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.33 | -0.6 | 21.66 | 11.53 | 0 | 0 | 0 | 0 | -16.03 | 0 | -16.03 | 0 | -0.08 | 0 | -16.11 | 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) | 10.21 | 65.75 | 285.28 | 0 | 0 | -100.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 1.39 | -5.44 | -12.03 | -0.38 | -35.71 | -533.33 | 1.12 | -13.85 | -35.26 | 17.98 | -11.22 | -31.42 | 11.29 | -3.34 | -16.12 | 2.01 | 0.0 | -0.5 | 4.75 | -1.45 | -5.38 | 5.63 | -3.76 | -13.52 | 27.31 | 0.0 | 7.94 | 0 | 0 | 0 | 0 | 0 | 0 | -10.16 | -3.89 | -16.25 | -10.16 | -3.89 | -16.25 | -0.18 | -63.64 | -550.0 | -10.34 | -4.55 | -18.85 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.16 | -66.94 | 72.55 | 0 | -100.0 | -100.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 1.47 | -17.88 | 41.35 | -0.28 | -75.0 | 41.67 | 1.3 | -13.91 | 9.24 | 20.25 | -19.67 | 1.93 | 11.68 | -3.79 | -13.48 | 2.01 | 0.0 | -0.5 | 4.82 | -1.23 | -5.3 | 5.85 | -2.66 | -13.33 | 27.31 | 0.0 | 7.99 | 0 | 0 | 0 | 0 | 0 | 0 | -9.78 | -2.84 | -12.54 | -9.78 | -2.84 | -12.54 | -0.11 | 8.33 | -222.22 | -9.89 | -2.7 | -15.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 18.63 | 642.23 | 724.34 | 2.0 | 0.0 | 0.0 | 0.27 | 0.0 | 28.57 | 0 | 0 | 0 | 1.79 | 13.29 | 148.61 | -0.16 | 73.33 | 80.25 | 1.51 | 5.59 | -10.65 | 25.21 | -13.27 | -11.4 | 12.14 | -4.03 | -11.64 | 2.01 | 0.0 | -0.5 | 4.88 | -1.41 | -5.24 | 6.01 | -3.99 | -14.14 | 27.31 | 7.94 | 8.07 | 0 | 0 | 0 | 0 | 0 | 0 | -9.51 | -1.71 | -15.83 | -9.51 | -1.71 | -15.83 | -0.12 | 25.0 | 29.41 | -9.63 | -1.26 | -14.92 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.51 | -5.28 | -8.39 | 2.0 | 0.0 | 0.0 | 0.27 | 0.0 | 92.86 | 0 | 0 | 0 | 1.58 | 0.0 | -51.53 | -0.6 | -900.0 | -57.89 | 1.43 | -17.34 | 45.92 | 29.07 | 10.88 | 66.98 | 12.65 | -6.02 | -8.47 | 2.01 | -0.5 | -0.5 | 4.95 | -1.39 | -5.17 | 6.26 | -3.84 | -13.54 | 25.3 | 0.0 | 0.16 | 0 | 0 | 0 | 0 | 0 | 0 | -9.35 | -6.98 | -26.35 | -9.35 | -6.98 | -26.35 | -0.16 | -500.0 | 0.0 | -9.51 | -9.31 | -25.79 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.65 | -25.77 | -21.83 | 2.0 | 0.0 | 0.0 | 0.27 | 0.0 | 237.5 | 0 | 0 | 0 | 1.58 | 51.92 | 62.89 | -0.06 | 87.5 | 83.33 | 1.73 | 45.38 | -10.36 | 26.21 | 31.94 | -57.49 | 13.46 | -0.3 | -10.21 | 2.02 | 0.0 | 0.0 | 5.02 | -1.38 | -4.92 | 6.51 | -3.56 | -13.08 | 25.3 | 0.04 | 0.24 | 0 | 0 | 0 | 0 | 0 | 0 | -8.74 | -0.58 | -24.5 | -8.74 | -0.58 | -24.5 | 0.04 | -55.56 | 130.77 | -8.7 | -1.16 | -21.68 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.57 | 57.96 | 11.56 | 2.0 | 0.0 | 0.0 | 0.27 | 28.57 | 800.0 | 0 | 0 | 0 | 1.04 | 44.44 | 5.05 | -0.48 | 40.74 | 36.84 | 1.19 | -29.59 | -42.23 | 19.87 | -30.17 | -70.39 | 13.5 | -1.75 | -8.29 | 2.02 | 0.0 | 0.0 | 5.09 | -1.17 | -4.5 | 6.75 | -3.57 | -12.68 | 25.29 | 0.08 | 0.2 | 0 | 0 | 0 | 0 | 0 | 0 | -8.69 | -5.85 | -30.48 | -8.69 | -5.85 | -30.48 | 0.09 | 152.94 | 140.91 | -8.6 | -2.63 | -25.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.26 | -17.52 | -53.01 | 2.0 | 0.0 | 0 | 0.21 | 50.0 | 0 | 0 | 0 | 0 | 0.72 | -77.91 | 75.61 | -0.81 | -113.16 | 32.5 | 1.69 | 72.45 | 19.86 | 28.45 | 63.45 | -26.75 | 13.74 | -0.58 | -8.76 | 2.02 | 0.0 | -0.49 | 5.15 | -1.34 | -3.92 | 7.0 | -3.31 | -12.28 | 25.27 | 0.04 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -8.21 | -10.95 | -38.92 | -8.21 | -10.95 | -38.92 | -0.17 | -6.25 | 37.04 | -8.38 | -10.85 | -35.6 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.74 | -19.17 | -50.36 | 2.0 | 0.0 | 0 | 0.14 | 75.0 | 0 | 0 | 0 | 0 | 3.26 | 236.08 | 328.95 | -0.38 | -5.56 | 87.29 | 0.98 | -49.22 | -37.97 | 17.41 | -71.77 | -54.5 | 13.82 | -7.81 | 18.32 | 2.02 | 0.0 | -0.49 | 5.22 | -1.14 | -2.61 | 7.24 | -3.34 | -11.81 | 25.26 | 0.08 | 0.12 | 0 | 0 | 0 | 0 | 0 | 0 | -7.4 | -5.41 | -57.11 | -7.4 | -5.41 | -57.11 | -0.16 | -23.08 | 55.56 | -7.56 | -5.73 | -49.11 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.39 | 5.94 | -36.87 | 2.0 | 0.0 | 809.09 | 0.08 | 166.67 | 0 | 0 | 0 | 0 | 0.97 | -2.02 | 6.59 | -0.36 | 52.63 | 53.85 | 1.93 | -6.31 | -36.93 | 61.66 | -8.11 | -1.46 | 14.99 | 1.83 | 29.78 | 2.02 | 0.0 | -0.49 | 5.28 | -0.94 | -1.49 | 7.49 | -3.1 | -13.91 | 25.24 | 0.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -7.02 | -5.41 | -308.14 | -7.02 | -5.41 | -308.14 | -0.13 | 40.91 | 35.0 | -7.15 | -3.92 | -272.4 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.2 | -33.47 | -44.15 | 2.0 | 0 | 86.92 | 0.03 | 0 | 0 | 0 | 0 | 0 | 0.99 | 141.46 | -36.13 | -0.76 | 36.67 | 23.23 | 2.06 | 46.1 | 1.48 | 67.10 | 72.75 | 81.8 | 14.72 | -2.26 | 25.28 | 2.02 | -0.49 | -0.49 | 5.33 | -0.56 | -0.56 | 7.73 | -3.13 | -13.24 | 25.24 | 0.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -6.66 | -12.69 | 83.41 | -6.66 | -12.69 | 83.41 | -0.22 | 18.52 | -10.0 | -6.88 | -11.33 | 82.95 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.81 | -12.86 | -6.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.41 | -46.05 | -54.95 | -1.2 | 59.87 | -2500.0 | 1.41 | -10.76 | -31.22 | 38.84 | 1.53 | 8.76 | 15.06 | 28.94 | 20.29 | 2.03 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | 7.98 | -2.8 | -12.88 | 25.24 | 0.04 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | -5.91 | -25.48 | 84.91 | -5.91 | -25.48 | 84.91 | -0.27 | 25.0 | -58.82 | -6.18 | -21.89 | 84.29 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.52 | 2.79 | -3.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | -16.48 | -50.0 | -2.99 | -283.33 | -225.0 | 1.58 | -48.37 | -41.26 | 38.26 | -38.86 | 2.68 | 11.68 | 1.13 | -7.3 | 2.03 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | 8.21 | -5.63 | -12.66 | 25.23 | 0.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -4.71 | -173.84 | 87.99 | -4.71 | -173.84 | 87.99 | -0.36 | -80.0 | -100.0 | -5.07 | -164.06 | 87.13 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.37 | -6.28 | 35.95 | 0.22 | -79.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | -41.29 | -40.13 | -0.78 | 21.21 | -65.96 | 3.06 | 50.74 | 42.33 | 62.58 | 69.54 | 126.73 | 11.55 | -1.7 | 0.43 | 2.03 | 0.0 | -0.49 | 5.36 | 0.0 | 0.0 | 8.7 | -2.36 | -10.68 | 25.23 | 0.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -1.72 | 95.72 | 95.51 | -1.72 | 95.72 | 95.51 | -0.2 | 0.0 | -33.33 | -1.92 | 95.24 | 95.01 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.73 | 11.48 | -10.47 | 1.07 | -0.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55 | 70.33 | -13.41 | -0.99 | -2080.0 | -430.0 | 2.03 | -0.98 | -29.51 | 36.91 | 3.35 | 0 | 11.75 | -6.15 | 13.2 | 2.03 | 0.0 | -0.49 | 5.36 | 0.0 | 0.0 | 8.91 | -2.73 | -8.43 | 25.23 | 0.04 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -40.15 | -2.53 | -6.16 | -40.15 | -2.53 | -6.16 | -0.2 | -17.65 | -53.85 | -40.35 | -2.59 | -6.32 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.14 | -10.14 | 83.57 | 1.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | -40.13 | -61.92 | 0.05 | 105.43 | 106.67 | 2.05 | -23.79 | -13.14 | 35.71 | -4.14 | 0 | 12.52 | -0.63 | 23.35 | 2.03 | 0.0 | -0.49 | 5.36 | 0.0 | 0 | 9.16 | -2.55 | -8.03 | 25.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -39.16 | 0.13 | -2.7 | -39.16 | 0.13 | -2.7 | -0.17 | 5.56 | -54.55 | -39.33 | 0.15 | -2.85 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.72 | 44.81 | 62.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | 0.0 | -27.27 | -0.92 | -95.74 | -12.2 | 2.69 | 25.12 | 28.1 | 37.26 | 34.99 | 0 | 12.6 | 9.57 | 43.84 | 2.03 | -0.49 | -0.49 | 5.36 | 0.0 | 0 | 9.4 | -3.49 | 27.2 | 25.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -39.21 | -2.4 | -4.92 | -39.21 | -2.4 | -4.92 | -0.18 | -20.0 | -50.0 | -39.39 | -2.47 | -5.07 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.95 | -38.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.52 | -15.08 | 0.0 | -0.47 | -256.67 | 0.0 | 2.15 | -25.35 | 0.0 | 27.60 | 0 | 0.0 | 11.5 | 10.79 | 0.0 | 2.04 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | 9.74 | 0.1 | 0.0 | 25.22 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -38.29 | -1.24 | 0.0 | -38.29 | -1.24 | 0.0 | -0.15 | -15.38 | 0.0 | -38.44 | -1.29 | 0.0 | 0.00 | 0 | 0.0 |
