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) | 8.99 | -81.04 | 0.04 | -75.0 | 0.07 | 0.0 | 0 | 0 | 0.42 | 740.0 | -10.46 | 0 | 0.06 | 200.0 | 14.29 | -64.29 | 0.26 | 18.18 | 10.6 | 0 | 0.14 | -33.33 | 0.73 | -80.89 | 22.94 | 0.0 | 0 | 0 | 0 | 0 | -55.69 | 0 | -55.69 | 0 | -0.2 | 0 | -55.89 | 0 | 0.23 | -5.52 |
| 2022 (9) | 47.41 | 88.73 | 0.16 | 0 | 0.07 | 0.0 | 0 | 0 | 0.05 | -73.68 | -16.14 | 0 | 0.02 | -33.33 | 40.00 | 153.33 | 0.22 | 120.0 | 0 | 0 | 0.21 | -25.0 | 3.82 | -4.02 | 22.94 | 15.1 | 0 | 0 | 0 | 0 | -45.23 | 0 | -45.23 | 0 | -0.26 | 0 | -45.49 | 0 | 0.25 | -17.85 |
| 2021 (8) | 25.12 | -24.75 | 0 | 0 | 0.07 | -22.22 | 0 | 0 | 0.19 | -86.52 | -15.31 | 0 | 0.03 | 200.0 | 15.79 | 2126.32 | 0.1 | 42.86 | 0 | 0 | 0.28 | -20.0 | 3.98 | -12.33 | 19.93 | 0.0 | 0 | 0 | 0 | 0 | -29.09 | 0 | -29.09 | 0 | -0.25 | 0 | -29.34 | 0 | 0.30 | 137.03 |
| 2020 (7) | 33.38 | -31.32 | 0.09 | 0 | 0.09 | -10.0 | 0 | 0 | 1.41 | 2250.0 | -13.78 | 0 | 0.01 | -50.0 | 0.71 | -97.87 | 0.07 | 75.0 | 0 | 0 | 0.35 | -18.6 | 4.54 | -12.02 | 19.93 | 5.95 | 0 | 0 | 0 | 0 | -13.78 | 0 | -13.78 | 0 | -0.17 | 0 | -13.95 | 0 | 0.13 | 104.23 |
| 2019 (6) | 48.6 | 32.61 | 0 | 0 | 0.1 | 0.0 | 0 | 0 | 0.06 | -53.85 | -14.07 | 0 | 0.02 | 100.0 | 33.33 | 333.33 | 0.04 | 0 | 0 | 0 | 0.43 | -17.31 | 5.16 | -10.1 | 18.81 | 8.1 | 0 | 0 | 0 | 0 | -82.59 | 0 | -82.59 | 0 | -0.22 | 0 | -82.81 | 0 | 0.06 | 117.08 |
| 2018 (5) | 36.65 | 43.44 | 0 | 0 | 0.1 | 0.0 | 0 | 0 | 0.13 | 0 | -12.22 | 0 | 0.01 | 0 | 7.69 | 0 | 0 | 0 | 0 | 0 | 0.52 | -14.75 | 5.74 | 351.97 | 17.4 | 1.05 | 0 | 0 | 0 | 0 | -65.15 | 0 | -65.15 | 0 | -0.21 | 0 | -65.36 | 0 | 0.03 | 0 |
| 2017 (4) | 25.55 | 80.69 | 0 | 0 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | -13.79 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.61 | -12.86 | 1.27 | 176.09 | 17.22 | 0.35 | 0 | 0 | 0 | 0 | -52.93 | 0 | -52.93 | 0 | -0.19 | 0 | -53.12 | 0 | 0.00 | 0 |
| 2016 (3) | 14.14 | -38.55 | 0 | 0 | 0.1 | 0 | 0 | 0 | 0.92 | 0 | -11.1 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.7 | 0 | 0.46 | -19.3 | 17.16 | 0.53 | 0 | 0 | 0 | 0 | -39.13 | 0 | -39.13 | 0 | 0.01 | -66.67 | -39.12 | 0 | 0.00 | 0 |
| 2015 (2) | 23.01 | 156.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -9.41 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | -16.18 | 17.07 | 13.8 | 0 | 0 | 0 | 0 | -28.03 | 0 | -28.03 | 0 | 0.03 | 200.0 | -28.0 | 0 | 0.00 | 0 |
| 2014 (1) | 8.97 | -29.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.67 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.68 | -8.11 | 15.0 | 0.67 | 0 | 0 | 0 | 0 | -18.62 | 0 | -18.62 | 0 | 0.01 | 0 | -18.61 | 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) | 6.85 | -38.89 | -66.73 | 0 | -100.0 | -100.0 | 0.34 | 88.89 | 385.71 | 0 | 0 | 0 | 0.23 | 21.05 | 109.09 | -5.19 | 4.07 | 8.63 | 0.05 | -16.67 | 0.0 | 7.25 | -31.16 | -65.22 | 0.25 | -26.47 | -3.85 | 9.85 | -4.92 | -11.74 | 0.57 | 67.65 | 256.25 | 0.65 | -5.8 | -14.47 | 22.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -71.51 | -7.83 | -41.74 | -71.51 | -7.83 | -41.74 | -0.13 | 0.0 | 27.78 | -71.64 | -7.81 | -41.5 | 0.31 | 12.16 | 43.76 |
| 24Q2 (19) | 11.21 | -12.56 | -58.83 | 0.03 | 0.0 | 50.0 | 0.18 | 50.0 | 157.14 | 0 | 0 | 0 | 0.19 | 111.11 | 90.0 | -5.41 | -3.64 | -232.27 | 0.06 | 0.0 | -25.0 | 10.53 | -15.79 | -81.58 | 0.34 | 41.67 | 30.77 | 10.36 | 5.61 | -25.14 | 0.34 | 47.83 | 88.89 | 0.69 | -5.48 | -12.66 | 22.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -66.32 | -8.88 | -48.13 | -66.32 | -8.88 | -48.13 | -0.13 | 23.53 | 40.91 | -66.45 | -8.79 | -47.7 | 0.27 | 9.19 | 38.18 |
| 24Q1 (18) | 12.82 | 42.6 | -72.46 | 0.03 | -25.0 | -57.14 | 0.12 | 71.43 | 71.43 | 0 | 0 | 0 | 0.09 | -50.0 | 350.0 | -5.22 | 0.38 | -43.8 | 0.06 | 0.0 | 100.0 | 12.50 | -14.58 | -75.0 | 0.24 | -7.69 | 0.0 | 9.81 | -7.45 | 0 | 0.23 | 64.29 | 21.05 | 0.73 | 0.0 | -80.16 | 22.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -60.91 | -9.37 | -24.66 | -60.91 | -9.37 | -24.66 | -0.17 | 15.0 | 37.04 | -61.08 | -9.29 | -24.32 | 0.25 | 8.54 | -18.43 |
| 23Q4 (17) | 8.99 | -56.34 | -81.04 | 0.04 | 0.0 | -75.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.18 | 63.64 | 1700.0 | -5.24 | 7.75 | 9.34 | 0.06 | 20.0 | 200.0 | 14.63 | -29.76 | -63.41 | 0.26 | 0.0 | 18.18 | 10.6 | -5.02 | 0 | 0.14 | -12.5 | -33.33 | 0.73 | -3.95 | -80.89 | 22.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -55.69 | -10.39 | -23.13 | -55.69 | -10.39 | -23.13 | -0.2 | -11.11 | 23.08 | -55.89 | -10.39 | -22.86 | 0.23 | 8.15 | -5.52 |
| 23Q3 (16) | 20.59 | -24.38 | -59.43 | 0.04 | 100.0 | -33.33 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 10.0 | 1000.0 | -5.68 | -238.88 | -46.39 | 0.05 | -37.5 | 150.0 | 20.83 | -63.54 | -27.08 | 0.26 | 0.0 | 8.33 | 11.16 | -19.36 | 0 | 0.16 | -11.11 | -30.43 | 0.76 | -3.8 | -80.86 | 22.94 | 0.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -50.45 | -12.69 | -27.88 | -50.45 | -12.69 | -27.88 | -0.18 | 18.18 | -20.0 | -50.63 | -12.54 | -27.85 | 0.21 | 7.81 | -0.64 |
| 23Q2 (15) | 27.23 | -41.5 | -43.73 | 0.02 | -71.43 | -66.67 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | 400.0 | 400.0 | 4.09 | 212.67 | 219.24 | 0.08 | 166.67 | 300.0 | 57.14 | 14.29 | 157.14 | 0.26 | 8.33 | 30.0 | 13.84 | 0 | 0 | 0.18 | -5.26 | -28.0 | 0.79 | -78.53 | -80.83 | 22.94 | 0.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -44.77 | 8.37 | -25.86 | -44.77 | 8.37 | -25.86 | -0.22 | 18.52 | -10.0 | -44.99 | 8.43 | -25.78 | 0.20 | -35.54 | 21.03 |
| 23Q1 (14) | 46.55 | -1.81 | -10.64 | 0.07 | -56.25 | 0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | -3.63 | 37.2 | -18.63 | 0.03 | 50.0 | 200.0 | 50.00 | 25.0 | 700.0 | 0.24 | 9.09 | 200.0 | 0 | 0 | 0 | 0.19 | -9.52 | -26.92 | 3.68 | -3.66 | -13.41 | 22.94 | 0.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0 | -48.86 | -8.03 | -52.02 | -48.86 | -8.03 | -52.02 | -0.27 | -3.85 | -35.0 | -49.13 | -8.0 | -51.92 | 0.31 | 25.72 | 87.6 |
| 22Q4 (13) | 47.41 | -6.58 | 88.73 | 0.16 | 166.67 | 0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | -5.78 | -48.97 | -3.4 | 0.02 | 0.0 | -33.33 | 40.00 | 40.0 | 153.33 | 0.22 | -8.33 | 120.0 | 0 | 0 | 0 | 0.21 | -8.7 | -25.0 | 3.82 | -3.78 | -4.02 | 22.94 | 0.04 | 15.1 | 0 | 0 | 0 | 0 | 0 | 0 | -45.23 | -14.65 | -55.48 | -45.23 | -14.65 | -55.48 | -0.26 | -73.33 | -4.0 | -45.49 | -14.87 | -55.04 | 0.25 | 13.74 | -17.85 |
| 22Q3 (12) | 50.75 | 4.88 | 60.65 | 0.06 | 0.0 | -33.33 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.01 | -50.0 | -66.67 | -3.88 | -13.12 | -19.38 | 0.02 | 0.0 | 100.0 | 28.57 | 28.57 | 2585.71 | 0.24 | 20.0 | 242.86 | 0 | 0 | 0 | 0.23 | -8.0 | -23.33 | 3.97 | -3.64 | -3.17 | 22.93 | 0.0 | 15.05 | 0 | 0 | 0 | 0 | 0 | 0 | -39.45 | -10.91 | -67.87 | -39.45 | -10.91 | -67.87 | -0.15 | 25.0 | 42.31 | -39.6 | -10.71 | -66.67 | 0.22 | 31.31 | -20.64 |
| 22Q2 (11) | 48.39 | -7.1 | 35.77 | 0.06 | 0 | -33.33 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.02 | 100.0 | -77.78 | -3.43 | -12.09 | 17.55 | 0.02 | 100.0 | -75.0 | 22.22 | 255.56 | 158.33 | 0.2 | 150.0 | 122.22 | 0 | 0 | 0 | 0.25 | -3.85 | -21.88 | 4.12 | -3.06 | -3.06 | 22.93 | 0.0 | 15.05 | 0 | 0 | 0 | 0 | 0 | 0 | -35.57 | -10.67 | -75.65 | -35.57 | -10.67 | -75.65 | -0.2 | 0.0 | 9.09 | -35.77 | -10.61 | -74.74 | 0.16 | -0.09 | -37.1 |
| 22Q1 (10) | 52.09 | 107.36 | 38.39 | 0 | 0 | -100.0 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 0.01 | -66.67 | -75.0 | -3.06 | 45.26 | -32.47 | 0.01 | -66.67 | -50.0 | 6.25 | -60.42 | 350.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0 | 0.26 | -7.14 | -21.21 | 4.25 | 6.78 | -3.41 | 22.93 | 15.05 | 15.05 | 0 | 0 | 0 | 0 | 0 | 0 | -32.14 | -10.48 | -99.75 | -32.14 | -10.48 | -99.75 | -0.2 | 20.0 | -17.65 | -32.34 | -10.22 | -98.89 | 0.16 | -44.95 | -25.76 |
| 21Q4 (9) | 25.12 | -20.48 | -24.75 | 0 | -100.0 | -100.0 | 0.07 | -12.5 | -22.22 | 0 | 0 | 0 | 0.03 | 0.0 | -96.15 | -5.59 | -72.0 | -51.49 | 0.03 | 200.0 | 200.0 | 15.79 | 1384.21 | 2110.53 | 0.1 | 42.86 | 42.86 | 0 | 0 | 0 | 0.28 | -6.67 | -20.0 | 3.98 | -2.93 | -12.33 | 19.93 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -29.09 | -23.79 | -111.1 | -29.09 | -23.79 | -111.1 | -0.25 | 3.85 | -47.06 | -29.34 | -23.48 | -110.32 | 0.30 | 9.88 | 137.03 |
| 21Q3 (8) | 31.59 | -11.36 | -12.57 | 0.09 | 0.0 | 0 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0.03 | -66.67 | 50.0 | -3.25 | 21.88 | 14.47 | 0.01 | -87.5 | -50.0 | 1.06 | -87.63 | -67.02 | 0.07 | -22.22 | 0.0 | 0 | 0 | 0 | 0.3 | -6.25 | -18.92 | 4.1 | -3.53 | -12.77 | 19.93 | 0.0 | 5.67 | 0 | 0 | 0 | 0 | 0 | 0 | -23.5 | -16.05 | -132.9 | -23.5 | -16.05 | -132.9 | -0.26 | -18.18 | -44.44 | -23.76 | -16.07 | -131.35 | 0.27 | 4.08 | 126.73 |
| 21Q2 (7) | 35.64 | -5.31 | -3.68 | 0.09 | -79.07 | 0 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 0.09 | 125.0 | -85.0 | -4.16 | -80.09 | -32.06 | 0.08 | 300.0 | 700.0 | 8.60 | 519.35 | 0 | 0.09 | 12.5 | 0 | 0 | 0 | 0 | 0.32 | -3.03 | -20.0 | 4.25 | -3.41 | -11.83 | 19.93 | 0.0 | 5.9 | 0 | 0 | 0 | 0 | 0 | 0 | -20.25 | -25.85 | -222.45 | -20.25 | -25.85 | -222.45 | -0.22 | -29.41 | -37.5 | -20.47 | -25.89 | -217.86 | 0.26 | 17.92 | 395.32 |
| 21Q1 (6) | 37.64 | 12.76 | -9.74 | 0.43 | 377.78 | 0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.04 | -94.87 | 0 | -2.31 | 37.4 | 26.43 | 0.02 | 100.0 | 100.0 | 1.39 | 94.44 | 0 | 0.08 | 14.29 | 0 | 0 | 0 | 0 | 0.33 | -5.71 | -19.51 | 4.4 | -3.08 | -11.65 | 19.93 | 0.0 | 5.9 | 0 | 0 | 0 | 0 | 0 | 0 | -16.09 | -16.76 | 81.23 | -16.09 | -16.76 | 81.23 | -0.17 | 0.0 | 19.05 | -16.26 | -16.56 | 81.08 | 0.22 | 75.77 | 1091.39 |
| 20Q4 (5) | 33.38 | -7.61 | -26.65 | 0.09 | 0 | 0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 0.78 | 3800.0 | 0 | -3.69 | 2.89 | 27.65 | 0.01 | -50.0 | 0.0 | 0.71 | -77.86 | 0 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 0.35 | -5.41 | -18.6 | 4.54 | -3.4 | -11.67 | 19.93 | 5.67 | 5.95 | 0 | 0 | 0 | 0 | 0 | 0 | -13.78 | -36.57 | 83.32 | -13.78 | -36.57 | 83.32 | -0.17 | 5.56 | 22.73 | -13.95 | -35.83 | 83.15 | 0.13 | 5.1 | 561.69 |
| 20Q3 (4) | 36.13 | -2.35 | 0.0 | 0 | 0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | -96.67 | 0.0 | -3.8 | -20.63 | 0.0 | 0.02 | 100.0 | 0.0 | 3.23 | 0 | 0.0 | 0.07 | 0 | 0.0 | 0 | 0 | 0.0 | 0.37 | -7.5 | 0.0 | 4.7 | -2.49 | 0.0 | 18.86 | 0.21 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -10.09 | -60.67 | 0.0 | -10.09 | -60.67 | 0.0 | -0.18 | -12.5 | 0.0 | -10.27 | -59.47 | 0.0 | 0.12 | 127.37 | 0.0 |
