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) | 1.99 | 77.68 | 0 | 0 | 0.05 | -28.57 | 0 | 0 | 2.75 | 8.27 | 1.04 | 0 | 0.81 | 44.64 | 29.45 | 33.6 | 0.75 | -34.78 | 0 | 0 | 0.69 | -59.88 | 0.45 | -10.0 | 2.41 | 9.05 | 0 | 0 | 0 | 0 | 0.16 | 0 | 0.16 | 0 | 0.03 | 200.0 | 0.19 | 0 | 0.25 | -31.48 |
| 2022 (9) | 1.12 | -8.2 | 0.04 | 0 | 0.07 | 250.0 | 0 | 0 | 2.54 | 108.2 | -0.67 | 0 | 0.56 | 229.41 | 22.05 | 58.22 | 1.15 | 112.96 | 0 | 0 | 1.72 | 45.76 | 0.5 | 4900.0 | 2.21 | -72.55 | 0 | 0 | 0 | 0 | -1.82 | 0 | -1.82 | 0 | 0.01 | -88.89 | -1.81 | 0 | 0.37 | -10.32 |
| 2021 (8) | 1.22 | 28.42 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 1.22 | 20.79 | -0.95 | 0 | 0.17 | 183.33 | 13.93 | 134.56 | 0.54 | -26.03 | 0 | 0 | 1.18 | -6.35 | 0.01 | -50.0 | 8.05 | 22.9 | 0 | 0 | 0 | 0 | -7.59 | 0 | -7.59 | 0 | 0.09 | 12.5 | -7.5 | 0 | 0.41 | 0 |
| 2020 (7) | 0.95 | 28.38 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 1.01 | -44.51 | -1.15 | 0 | 0.06 | 100.0 | 5.94 | 260.4 | 0.73 | -31.78 | 0 | 0 | 1.26 | 3.28 | 0.02 | -33.33 | 6.55 | 54.12 | 0 | 0 | 0 | 0 | -5.95 | 0 | -5.95 | 0 | 0.08 | -33.33 | -5.87 | 0 | 0.00 | 0 |
| 2019 (6) | 0.74 | -57.47 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 1.82 | -43.65 | -1.52 | 0 | 0.03 | -83.33 | 1.65 | -70.42 | 1.07 | -27.21 | 0 | 0 | 1.22 | -3.17 | 0.03 | -62.5 | 4.25 | 0.0 | 0 | 0 | 0 | 0 | -3.88 | 0 | -3.88 | 0 | 0.12 | 71.43 | -3.76 | 0 | 0.00 | 0 |
| 2018 (5) | 1.74 | -15.12 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 3.23 | -30.39 | -2.38 | 0 | 0.18 | -73.53 | 5.57 | -61.97 | 1.47 | -27.59 | 0 | 0 | 1.26 | 1.61 | 0.08 | -42.86 | 4.25 | -70.03 | 0 | 0 | 0 | 0 | -2.41 | 0 | -2.41 | 0 | 0.07 | 250.0 | -2.34 | 0 | 0.00 | 0 |
| 2017 (4) | 2.05 | -64.41 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 4.64 | 1.31 | -4.15 | 0 | 0.68 | -20.93 | 14.66 | -21.95 | 2.03 | -15.06 | 0 | 0 | 1.24 | -4.62 | 0.14 | -44.0 | 14.18 | 0.0 | 0 | 0 | 0 | 0 | -10.05 | 0 | -10.05 | 0 | 0.02 | -92.86 | -10.03 | 0 | 0.00 | 0 |
| 2016 (3) | 5.76 | 1.41 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 4.58 | -28.77 | -5.26 | 0 | 0.86 | -31.2 | 18.78 | -3.41 | 2.39 | -4.02 | 0 | 0 | 1.3 | -6.47 | 0.25 | -56.14 | 14.18 | 0.0 | 0 | 0 | 0 | 0 | -18.42 | 0 | -18.42 | 0 | 0.28 | 0.0 | -18.14 | 0 | 0.00 | 0 |
| 2015 (2) | 5.68 | -69.71 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 6.43 | 3.04 | -5.82 | 0 | 1.25 | -21.38 | 19.44 | -23.71 | 2.49 | -25.0 | 4.03 | 0 | 1.39 | 1.46 | 0.57 | -21.92 | 14.18 | -6.09 | 0 | 0 | 0 | 0 | -13.41 | 0 | -13.41 | 0 | 0.28 | 12.0 | -13.13 | 0 | 0.00 | 0 |
| 2014 (1) | 18.75 | 63.76 | 0 | 0 | 0.02 | -60.0 | 0 | 0 | 6.24 | 81.92 | -5.32 | 0 | 1.59 | 148.44 | 25.48 | 36.56 | 3.32 | 8.14 | 0 | 0 | 1.37 | -27.13 | 0.73 | 73.81 | 15.1 | 25.83 | 0 | 0 | 0 | 0 | -5.53 | 0 | -5.53 | 0 | 0.25 | 92.31 | -5.28 | 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) | 1.17 | -7.87 | 17.0 | 0.08 | -61.9 | 0 | 0.11 | 22.22 | 57.14 | 0 | 0 | 0 | 0.83 | 2.47 | 5.06 | -0.14 | -16.67 | -40.0 | 0.8 | -14.89 | 0.0 | 23.81 | -15.91 | -29.76 | 0.84 | -1.18 | -20.0 | 0 | 0 | -100.0 | 0.6 | -4.76 | -65.52 | 0.39 | -4.88 | -11.36 | 2.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.29 | -93.33 | 78.36 | -0.29 | -93.33 | 78.36 | 0.06 | 50.0 | 250.0 | -0.23 | -109.09 | 83.33 | 0.27 | 2.32 | -34.44 |
| 24Q2 (19) | 1.27 | -23.03 | 35.11 | 0.21 | 0.0 | 0 | 0.09 | 28.57 | 28.57 | 0 | 0 | 0 | 0.81 | -1.22 | 68.75 | -0.12 | 36.84 | 50.0 | 0.94 | 3.3 | 123.81 | 28.31 | -6.97 | 58.42 | 0.85 | 14.86 | -21.3 | 0 | 0 | 0 | 0.63 | -4.55 | -63.79 | 0.41 | -4.65 | -10.87 | 2.41 | 0.0 | 4.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.15 | -400.0 | 88.0 | -0.15 | -400.0 | 88.0 | 0.04 | 33.33 | 300.0 | -0.11 | 0 | 91.34 | 0.27 | -1.37 | -35.91 |
| 24Q1 (18) | 1.65 | -17.09 | 108.86 | 0.21 | 0 | 425.0 | 0.07 | 40.0 | 0.0 | 0 | 0 | 0 | 0.82 | -8.89 | 38.98 | -0.19 | -112.58 | -46.15 | 0.91 | 12.35 | 62.5 | 30.43 | 3.7 | 39.67 | 0.74 | -1.33 | -31.48 | 0 | 0 | 0 | 0.66 | -4.35 | -61.4 | 0.43 | -4.44 | -10.42 | 2.41 | 0.0 | 9.05 | 0 | 0 | 0 | 0 | 0 | 0 | -0.03 | -118.75 | 98.46 | -0.03 | -118.75 | 98.46 | 0.03 | 0.0 | 50.0 | 0 | -100.0 | 100.0 | 0.27 | 6.7 | -31.31 |
| 23Q4 (17) | 1.99 | 99.0 | 77.68 | 0 | 0 | -100.0 | 0.05 | -28.57 | -28.57 | 0 | 0 | 0 | 0.9 | 13.92 | 80.0 | 1.51 | 1610.0 | 639.29 | 0.81 | 1.25 | 44.64 | 29.35 | -13.42 | 33.11 | 0.75 | -28.57 | -34.78 | 0 | -100.0 | 0 | 0.69 | -60.34 | -59.88 | 0.45 | 2.27 | -10.0 | 2.41 | 0.0 | 9.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 111.94 | 108.79 | 0.16 | 111.94 | 108.79 | 0.03 | 175.0 | 200.0 | 0.19 | 113.77 | 110.5 | 0.25 | -39.11 | -31.48 |
| 23Q3 (16) | 1.0 | 6.38 | 35.14 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.79 | 64.58 | 1.28 | -0.1 | 58.33 | -190.91 | 0.8 | 90.48 | 25.0 | 33.90 | 89.67 | 24.47 | 1.05 | -2.78 | -7.08 | 0.28 | 0 | 0 | 1.74 | 0.0 | 1.75 | 0.44 | -4.35 | -15.38 | 2.41 | 4.33 | 16.99 | 0 | 0 | 0 | 0 | 0 | 0 | -1.34 | -7.2 | 12.99 | -1.34 | -7.2 | 12.99 | -0.04 | -100.0 | -500.0 | -1.38 | -8.66 | 9.8 | 0.42 | 0.02 | 4.67 |
| 23Q2 (15) | 0.94 | 18.99 | 104.35 | 0 | -100.0 | -100.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 0.48 | -18.64 | -31.43 | -0.24 | -84.62 | -33.33 | 0.42 | -25.0 | -36.36 | 17.87 | -17.98 | -50.17 | 1.08 | 0.0 | 12.5 | 0 | 0 | 0 | 1.74 | 1.75 | 4.19 | 0.46 | -4.17 | -14.81 | 2.31 | 4.52 | 43.48 | 0 | 0 | 0 | 0 | 0 | 0 | -1.25 | 35.9 | 24.24 | -1.25 | 35.9 | 24.24 | -0.02 | -200.0 | -140.0 | -1.27 | 34.2 | 20.62 | 0.42 | 5.7 | -58.14 |
| 23Q1 (14) | 0.79 | -29.46 | 54.9 | 0.04 | 0.0 | -80.0 | 0.07 | 0.0 | 250.0 | 0 | 0 | 0 | 0.59 | 18.0 | 5.36 | -0.13 | 53.57 | 60.61 | 0.56 | 0.0 | 107.41 | 21.79 | -1.17 | 18.63 | 1.08 | -6.09 | 80.0 | 0 | 0 | 0 | 1.71 | -0.58 | 42.5 | 0.48 | -4.0 | -9.43 | 2.21 | 0.0 | -72.55 | 0 | 0 | 0 | 0 | 0 | 0 | -1.95 | -7.14 | 75.38 | -1.95 | -7.14 | 75.38 | 0.02 | 100.0 | -66.67 | -1.93 | -6.63 | 75.45 | 0.40 | 6.44 | -40.09 |
| 22Q4 (13) | 1.12 | 51.35 | -8.2 | 0.04 | 0 | 0 | 0.07 | 0.0 | 250.0 | 0 | 0 | 0 | 0.5 | -35.9 | 61.29 | -0.28 | -354.55 | -21.74 | 0.56 | -12.5 | 229.41 | 22.05 | -19.05 | 58.22 | 1.15 | 1.77 | 112.96 | 0 | 0 | 0 | 1.72 | 0.58 | 45.76 | 0.5 | -3.85 | 4900.0 | 2.21 | 7.28 | -72.55 | 0 | 0 | 0 | 0 | 0 | 0 | -1.82 | -18.18 | 76.02 | -1.82 | -18.18 | 76.02 | 0.01 | 0.0 | -88.89 | -1.81 | -18.3 | 75.87 | 0.37 | -6.98 | -10.32 |
| 22Q3 (12) | 0.74 | 60.87 | -33.33 | 0 | -100.0 | 0 | 0.07 | 16.67 | 600.0 | 0 | 0 | 0 | 0.78 | 11.43 | 188.89 | 0.11 | 161.11 | 136.67 | 0.64 | -3.03 | 540.0 | 27.23 | -24.07 | 215.91 | 1.13 | 17.71 | 109.26 | 0 | 0 | 0 | 1.71 | 2.4 | 46.15 | 0.52 | -3.7 | 5100.0 | 2.06 | 27.95 | -74.41 | 0 | 0 | 0 | 0 | 0 | 0 | -1.54 | 6.67 | 79.1 | -1.54 | 6.67 | 79.1 | 0.01 | -80.0 | -87.5 | -1.53 | 4.38 | 79.01 | 0.40 | -60.0 | 0 |
| 22Q2 (11) | 0.46 | -9.8 | -62.6 | 0.7 | 250.0 | 0 | 0.06 | 200.0 | 200.0 | 0 | 0 | 0 | 0.7 | 25.0 | 112.12 | -0.18 | 45.45 | -12.5 | 0.66 | 144.44 | 500.0 | 35.87 | 95.29 | 281.52 | 0.96 | 60.0 | 52.38 | 0 | 0 | 0 | 1.67 | 39.17 | 40.34 | 0.54 | 1.89 | 5300.0 | 1.61 | -80.0 | -80.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.65 | 79.17 | 76.66 | -1.65 | 79.17 | 76.66 | 0.05 | -16.67 | -28.57 | -1.6 | 79.64 | 77.14 | 1.00 | 51.28 | 0 |
| 22Q1 (10) | 0.51 | -58.2 | -27.14 | 0.2 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.56 | 80.65 | 80.65 | -0.33 | -43.48 | -22.22 | 0.27 | 58.82 | 575.0 | 18.37 | 31.81 | 409.69 | 0.6 | 11.11 | -6.25 | 0 | 0 | 0 | 1.2 | 1.69 | 0.0 | 0.53 | 5200.0 | 2550.0 | 8.05 | 0.0 | 22.9 | 0 | 0 | 0 | 0 | 0 | 0 | -7.92 | -4.35 | -27.13 | -7.92 | -4.35 | -27.13 | 0.06 | -33.33 | -40.0 | -7.86 | -4.8 | -28.22 | 0.66 | 59.32 | 0 |
| 21Q4 (9) | 1.22 | 9.91 | 28.42 | 0 | 0 | 0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.31 | 14.81 | 24.0 | -0.23 | 23.33 | 8.0 | 0.17 | 70.0 | 183.33 | 13.93 | 61.64 | 134.56 | 0.54 | 0.0 | -26.03 | 0 | 0 | 0 | 1.18 | 0.85 | -6.35 | 0.01 | 0.0 | -50.0 | 8.05 | 0.0 | 22.9 | 0 | 0 | 0 | 0 | 0 | 0 | -7.59 | -2.99 | -27.56 | -7.59 | -2.99 | -27.56 | 0.09 | 12.5 | 12.5 | -7.5 | -2.88 | -27.77 | 0.41 | 0 | 0 |
| 21Q3 (8) | 1.11 | -9.76 | -9.76 | 0 | 0 | 0 | 0.01 | -50.0 | -87.5 | 0 | 0 | 0 | 0.27 | -18.18 | -3.57 | -0.3 | -87.5 | -30.43 | 0.1 | -9.09 | 0.0 | 8.62 | -8.31 | -11.21 | 0.54 | -14.29 | -34.15 | 0 | 0 | 0 | 1.17 | -1.68 | -9.3 | 0.01 | 0.0 | -50.0 | 8.05 | 0.0 | 22.9 | 0 | 0 | 0 | 0 | 0 | 0 | -7.37 | -4.24 | -29.07 | -7.37 | -4.24 | -29.07 | 0.08 | 14.29 | 14.29 | -7.29 | -4.14 | -29.26 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.23 | 75.71 | -5.38 | 0 | 0 | 0 | 0.02 | 0.0 | -66.67 | 0 | 0 | 0 | 0.33 | 6.45 | 22.22 | -0.16 | 40.74 | 55.56 | 0.11 | 175.0 | 22.22 | 9.40 | 160.9 | 0 | 0.63 | -1.56 | -25.0 | 0 | 0 | 0 | 1.19 | -0.83 | -8.46 | 0.01 | -50.0 | -50.0 | 8.05 | 22.9 | 22.9 | 0 | 0 | 0 | 0 | 0 | 0 | -7.07 | -13.48 | -29.25 | -7.07 | -13.48 | -29.25 | 0.07 | -30.0 | -12.5 | -7.0 | -14.19 | -29.87 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.7 | -26.32 | -51.05 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.31 | 24.0 | 47.62 | -0.27 | -8.0 | 12.9 | 0.04 | -33.33 | 0.0 | 3.60 | -39.34 | 0 | 0.64 | -12.33 | -39.62 | 0 | 0 | 0 | 1.2 | -4.76 | -2.44 | 0.02 | 0.0 | -33.33 | 6.55 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.23 | -4.71 | -11.05 | -6.23 | -4.71 | -11.05 | 0.1 | 25.0 | 100.0 | -6.13 | -4.43 | -10.25 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.95 | -22.76 | 28.38 | 0 | 0 | 0 | 0.02 | -75.0 | 0.0 | 0 | 0 | 0 | 0.25 | -10.71 | -7.41 | -0.25 | -8.7 | 59.02 | 0.06 | -40.0 | 100.0 | 5.94 | -38.81 | 0 | 0.73 | -10.98 | -31.78 | 0 | 0 | 0 | 1.26 | -2.33 | 3.28 | 0.02 | 0.0 | -33.33 | 6.55 | 0.0 | 54.12 | 0 | 0 | 0 | 0 | 0 | 0 | -5.95 | -4.2 | -53.35 | -5.95 | -4.2 | -53.35 | 0.08 | 14.29 | -33.33 | -5.87 | -4.08 | -56.12 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.23 | -5.38 | 0.0 | 0 | 0 | 0.0 | 0.08 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.28 | 3.7 | 0.0 | -0.23 | 36.11 | 0.0 | 0.1 | 11.11 | 0.0 | 9.71 | 0 | 0.0 | 0.82 | -2.38 | 0.0 | 0 | 0 | 0.0 | 1.29 | -0.77 | 0.0 | 0.02 | 0.0 | 0.0 | 6.55 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.71 | -4.39 | 0.0 | -5.71 | -4.39 | 0.0 | 0.07 | -12.5 | 0.0 | -5.64 | -4.64 | 0.0 | 0.00 | 0 | 0.0 |
