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) | 2.33 | 37.06 | 0.1 | -84.62 | 0.08 | 0.0 | 0 | 0 | 2.75 | 57.14 | -0.76 | 0 | 1.16 | 118.87 | 42.18 | 39.28 | 0.85 | -10.53 | 0 | 0 | 0.15 | -34.78 | 0 | 0 | 6.03 | 25.89 | 0.06 | 0.0 | 0.01 | -93.33 | -1.18 | 0 | -1.11 | 0 | 0.01 | 0 | -1.17 | 0 | 0.01 | 0 |
| 2022 (9) | 1.7 | 198.25 | 0.65 | -64.29 | 0.08 | 300.0 | 0 | 0 | 1.75 | 30.6 | -0.37 | 0 | 0.53 | 29.27 | 30.29 | -1.02 | 0.95 | -4.04 | 0 | 0 | 0.23 | -4.17 | 0 | 0 | 4.79 | 21.88 | 0.06 | 0.0 | 0.15 | 36.36 | -0.56 | 0 | -0.35 | 0 | -0.01 | 0 | -0.57 | 0 | 0.00 | 0 |
| 2021 (8) | 0.57 | -13.64 | 1.82 | 91.58 | 0.02 | 0 | 0 | 0 | 1.34 | -33.33 | -0.33 | 0 | 0.41 | -16.33 | 30.60 | 25.51 | 0.99 | 59.68 | 0.08 | 0.0 | 0.24 | 242.86 | 0 | 0 | 3.93 | 0.0 | 0.06 | 0.0 | 0.11 | 175.0 | -0.16 | 0 | 0.01 | -97.06 | -0.15 | 0 | -0.31 | 0 | 0.00 | 0 |
| 2020 (7) | 0.66 | 32.0 | 0.95 | -3.06 | 0 | 0 | 0 | 0 | 2.01 | -49.75 | -0.12 | 0 | 0.49 | -64.49 | 24.38 | -29.34 | 0.62 | -3.12 | 0.08 | -33.33 | 0.07 | 250.0 | 0 | 0 | 3.93 | 0.0 | 0.06 | 50.0 | 0.04 | 0 | 0.24 | -41.46 | 0.34 | -24.44 | -0.11 | 0 | 0.13 | -64.86 | 0.00 | 0 |
| 2019 (6) | 0.5 | -54.95 | 0.98 | 108.51 | 0 | 0 | 0 | 0 | 4.0 | 23.08 | 0.26 | -27.78 | 1.38 | 39.39 | 34.50 | 13.26 | 0.64 | -21.95 | 0.12 | 0.0 | 0.02 | 0.0 | 0 | 0 | 3.93 | 0.0 | 0.04 | 0 | 0 | 0 | 0.41 | 13.89 | 0.45 | 18.42 | -0.04 | 0 | 0.37 | 0.0 | 0.00 | 0 |
| 2018 (5) | 1.11 | 44.16 | 0.47 | 0 | 0 | 0 | 0 | 0 | 3.25 | -6.07 | 0.36 | -10.0 | 0.99 | 15.12 | 30.46 | 22.55 | 0.82 | 12.33 | 0.12 | -7.69 | 0.02 | 0 | 0 | 0 | 3.93 | 0.0 | 0 | 0 | 0.01 | 0 | 0.36 | 0 | 0.38 | 0 | 0.01 | 0 | 0.37 | 0 | 0.00 | 0 |
| 2017 (4) | 0.77 | 381.25 | 0 | 0 | 0 | 0 | 0 | 0 | 3.46 | 37.3 | 0.4 | 207.69 | 0.86 | 30.3 | 24.86 | -5.1 | 0.73 | -7.59 | 0.13 | 62.5 | 0 | 0 | 0 | 0 | 3.93 | 27.6 | 0 | 0 | 0 | 0 | -0.16 | 0 | -0.16 | 0 | -0.01 | 0 | -0.17 | 0 | 0.00 | 0 |
| 2016 (3) | 0.16 | 166.67 | 0.44 | 33.33 | 0.03 | 0.0 | 0 | 0 | 2.52 | 20.0 | 0.13 | 0 | 0.66 | -2.94 | 26.19 | -19.12 | 0.79 | 36.21 | 0.08 | 0.0 | 0.15 | -11.76 | 0 | 0 | 3.08 | -24.51 | 0 | 0 | 0 | 0 | -0.57 | 0 | -0.57 | 0 | -0.01 | 0 | -0.58 | 0 | 0.00 | 0 |
| 2015 (2) | 0.06 | -68.42 | 0.33 | -47.62 | 0.03 | 0.0 | 0 | 0 | 2.1 | 16.02 | -0.03 | 0 | 0.68 | 70.0 | 32.38 | 46.52 | 0.58 | 1.75 | 0.08 | 0.0 | 0.17 | -15.0 | 0 | 0 | 4.08 | 10.87 | 0 | 0 | 0 | 0 | -1.7 | 0 | -1.7 | 0 | 0 | 0 | -1.7 | 0 | 0.00 | 0 |
| 2014 (1) | 0.19 | 26.67 | 0.63 | 215.0 | 0.03 | 0.0 | 0 | 0 | 1.81 | 64.55 | -0.23 | 0 | 0.4 | 263.64 | 22.10 | 120.99 | 0.57 | 1.79 | 0.08 | 0.0 | 0.2 | -13.04 | 0 | 0 | 3.68 | 0.0 | 0 | 0 | 0 | 0 | -1.74 | 0 | -1.74 | 0 | 0 | 0 | -1.74 | 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) | 4.53 | 46.13 | 62.95 | 0.1 | 0.0 | 0.0 | 0.17 | -10.53 | 112.5 | 0 | 0 | 0 | 0.75 | 4.17 | -6.25 | -0.18 | -350.0 | -50.0 | 0.56 | 60.0 | -47.17 | 17.39 | 62.48 | -61.28 | 1.38 | -1.43 | 76.92 | 0 | 0 | 0 | 0.23 | -23.33 | 35.29 | 0 | 0 | 0 | 6.63 | 9.95 | 9.95 | 0.06 | 0.0 | 0.0 | 0 | 0 | -100.0 | -1.57 | -12.95 | -78.41 | -1.5 | -13.64 | -85.19 | 0.05 | -37.5 | -28.57 | -1.52 | -16.03 | -87.65 | 0.00 | -19.68 | -15.04 |
| 24Q2 (19) | 3.1 | 42.86 | -12.68 | 0.1 | 0.0 | 0.0 | 0.19 | 137.5 | 137.5 | 0 | 0 | 0 | 0.72 | -10.0 | 28.57 | -0.04 | 77.78 | 76.47 | 0.35 | -50.7 | -41.67 | 10.70 | -53.12 | -63.07 | 1.4 | 32.08 | 79.49 | 0 | 0 | 0 | 0.3 | 130.77 | 57.89 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -1.39 | -2.21 | -82.89 | -1.32 | -2.33 | -91.3 | 0.08 | 33.33 | 700.0 | -1.31 | -0.77 | -74.67 | 0.01 | 0.23 | 6.59 |
| 24Q1 (18) | 2.17 | -6.87 | -48.21 | 0.1 | 0.0 | 0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.8 | -15.79 | 81.82 | -0.18 | 40.0 | -5.88 | 0.71 | -38.79 | 47.92 | 22.83 | -45.88 | -9.63 | 1.06 | 24.71 | 26.19 | 0 | 0 | 0 | 0.13 | -13.33 | -38.1 | 0 | 0 | 0 | 6.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -93.33 | -1.36 | -15.25 | -86.3 | -1.29 | -16.22 | -148.08 | 0.06 | 500.0 | 400.0 | -1.3 | -11.11 | -73.33 | 0.01 | 1.38 | 0 |
| 23Q4 (17) | 2.33 | -16.19 | 37.06 | 0.1 | 0.0 | -84.62 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.95 | 18.75 | 69.64 | -0.3 | -150.0 | -275.0 | 1.16 | 9.43 | 118.87 | 42.18 | -6.09 | 39.28 | 0.85 | 8.97 | -10.53 | 0 | 0 | 0 | 0.15 | -11.76 | -34.78 | 0 | 0 | 0 | 6.03 | 0.0 | 25.89 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -93.33 | -1.18 | -34.09 | -110.71 | -1.11 | -37.04 | -217.14 | 0.01 | -85.71 | 200.0 | -1.17 | -44.44 | -105.26 | 0.01 | 4.1 | 0 |
| 23Q3 (16) | 2.78 | -21.69 | 82.89 | 0.1 | 0.0 | -81.82 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 0.8 | 42.86 | 56.86 | -0.12 | 29.41 | -71.43 | 1.06 | 76.67 | 135.56 | 44.92 | 54.96 | 60.7 | 0.78 | 0.0 | -19.59 | 0 | 0 | 0 | 0.17 | -10.53 | -32.0 | 0 | 0 | 0 | 6.03 | 0.0 | 25.89 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -93.33 | -0.88 | -15.79 | -76.0 | -0.81 | -17.39 | -189.29 | 0.07 | 600.0 | 75.0 | -0.81 | -8.0 | -76.09 | 0.01 | 0.77 | 0 |
| 23Q2 (15) | 3.55 | -15.27 | 127.56 | 0.1 | 0 | -71.43 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | 0.56 | 27.27 | 43.59 | -0.17 | 0.0 | -88.89 | 0.6 | 25.0 | 160.87 | 28.99 | 14.73 | 75.17 | 0.78 | -7.14 | -24.27 | 0 | 0 | 0 | 0.19 | -9.52 | -9.52 | 0 | 0 | 0 | 6.03 | 0.0 | 25.89 | 0.06 | 0.0 | 0.0 | 0.01 | -93.33 | -93.33 | -0.76 | -4.11 | -76.74 | -0.69 | -32.69 | -228.57 | 0.01 | 150.0 | 116.67 | -0.75 | 0.0 | -53.06 | 0.01 | 0 | 0 |
| 23Q1 (14) | 4.19 | 146.47 | 481.94 | 0 | -100.0 | -100.0 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | 0.44 | -21.43 | 51.72 | -0.17 | -112.5 | -21.43 | 0.48 | -9.43 | 140.0 | 25.26 | -16.58 | 61.68 | 0.84 | -11.58 | -16.83 | 0 | 0 | 0 | 0.21 | -8.7 | -8.7 | 0 | 0 | 0 | 6.03 | 25.89 | 53.44 | 0.06 | 0.0 | 0.0 | 0.15 | 0.0 | 36.36 | -0.73 | -30.36 | -143.33 | -0.52 | -48.57 | -300.0 | -0.02 | -100.0 | 81.82 | -0.75 | -31.58 | -82.93 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.7 | 11.84 | 198.25 | 0.65 | 18.18 | -64.29 | 0.08 | 14.29 | 300.0 | 0 | 0 | 0 | 0.56 | 9.8 | 33.33 | -0.08 | -14.29 | 33.33 | 0.53 | 17.78 | 29.27 | 30.29 | 8.36 | -0.28 | 0.95 | -2.06 | -4.04 | 0 | 0 | -100.0 | 0.23 | -8.0 | -4.17 | 0 | 0 | 0 | 4.79 | 0.0 | 21.88 | 0.06 | 0.0 | 0.0 | 0.15 | 0.0 | 36.36 | -0.56 | -12.0 | -250.0 | -0.35 | -25.0 | -3600.0 | -0.01 | -125.0 | 93.33 | -0.57 | -23.91 | -83.87 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.52 | -2.56 | 204.0 | 0.55 | 57.14 | -63.82 | 0.07 | 75.0 | 600.0 | 0 | 0 | 0 | 0.51 | 30.77 | 75.86 | -0.07 | 22.22 | 12.5 | 0.45 | 95.65 | 60.71 | 27.95 | 68.92 | 27.77 | 0.97 | -5.83 | 6.59 | 0 | 0 | -100.0 | 0.25 | 19.05 | 316.67 | 0 | 0 | 0 | 4.79 | 0.0 | 21.88 | 0.06 | 0.0 | 0.0 | 0.15 | 0.0 | 36.36 | -0.5 | -16.28 | -1150.0 | -0.28 | -33.33 | -315.38 | 0.04 | 166.67 | 128.57 | -0.46 | 6.12 | -155.56 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.56 | 116.67 | 122.86 | 0.35 | -83.49 | -72.44 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 0.39 | 34.48 | 39.29 | -0.09 | 35.71 | -12.5 | 0.23 | 15.0 | -20.69 | 16.55 | 5.9 | -16.13 | 1.03 | 1.98 | 17.05 | 0 | 0 | -100.0 | 0.21 | -8.7 | 200.0 | 0 | 0 | 0 | 4.79 | 21.88 | 21.88 | 0.06 | 0.0 | 0.0 | 0.15 | 36.36 | 275.0 | -0.43 | -43.33 | -490.91 | -0.21 | -61.54 | -195.45 | -0.06 | 45.45 | 57.14 | -0.49 | -19.51 | -1533.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.72 | 26.32 | -1.37 | 2.12 | 16.48 | 81.2 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 0.29 | -30.95 | -19.44 | -0.14 | -16.67 | -180.0 | 0.2 | -51.22 | -59.18 | 15.62 | -48.55 | -44.2 | 1.01 | 2.02 | 44.29 | 0 | -100.0 | -100.0 | 0.23 | -4.17 | 228.57 | 0 | 0 | 0 | 3.93 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.11 | 0.0 | 175.0 | -0.3 | -87.5 | -257.89 | -0.13 | -1400.0 | -143.33 | -0.11 | 26.67 | 0.0 | -0.41 | -32.26 | -612.5 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.57 | 14.0 | -13.64 | 1.82 | 19.74 | 91.58 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.42 | 44.83 | 20.0 | -0.12 | -50.0 | -33.33 | 0.41 | 46.43 | -16.33 | 30.37 | 38.84 | 24.58 | 0.99 | 8.79 | 59.68 | 0.08 | 0.0 | 0.0 | 0.24 | 300.0 | 242.86 | 0 | 0 | 0 | 3.93 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.11 | 0.0 | 175.0 | -0.16 | -300.0 | -166.67 | 0.01 | -92.31 | -97.06 | -0.15 | -7.14 | -36.36 | -0.31 | -72.22 | -338.46 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.5 | -28.57 | -43.82 | 1.52 | 19.69 | 85.37 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.29 | 3.57 | -39.58 | -0.08 | 0.0 | 27.27 | 0.28 | -3.45 | -44.0 | 21.88 | 10.88 | 16.38 | 0.91 | 3.41 | 71.7 | 0.08 | 0.0 | 0.0 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 3.93 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.11 | 175.0 | 175.0 | -0.04 | -136.36 | -112.5 | 0.13 | -40.91 | -69.77 | -0.14 | 0.0 | -55.56 | -0.18 | -500.0 | -178.26 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.7 | -4.11 | -27.84 | 1.27 | 8.55 | 47.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.28 | -22.22 | -50.0 | -0.08 | -60.0 | -260.0 | 0.29 | -40.82 | -39.58 | 19.73 | -29.54 | 0 | 0.88 | 25.71 | 22.22 | 0.08 | 0.0 | -27.27 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 3.93 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.11 | -42.11 | -74.42 | 0.22 | -26.67 | -59.26 | -0.14 | -27.27 | -133.33 | -0.03 | -137.5 | -108.11 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.73 | 10.61 | 52.08 | 1.17 | 23.16 | 30.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.36 | 2.86 | -41.94 | -0.05 | 44.44 | -266.67 | 0.49 | 0.0 | -55.86 | 28.00 | 14.86 | 0 | 0.7 | 12.9 | -12.5 | 0.08 | 0.0 | -33.33 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 3.93 | 0.0 | 0.0 | 0.06 | 0.0 | 50.0 | 0.04 | 0.0 | 0 | 0.19 | -20.83 | -57.78 | 0.3 | -11.76 | -37.5 | -0.11 | 0.0 | -266.67 | 0.08 | -38.46 | -80.95 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.66 | -25.84 | 32.0 | 0.95 | 15.85 | -3.06 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | -27.08 | -65.0 | -0.09 | 18.18 | -280.0 | 0.49 | -2.0 | -64.49 | 24.38 | 29.69 | 0 | 0.62 | 16.98 | -3.12 | 0.08 | 0.0 | -33.33 | 0.07 | 0.0 | 250.0 | 0 | 0 | 0 | 3.93 | 0.0 | 0.0 | 0.06 | 0.0 | 50.0 | 0.04 | 0.0 | 0 | 0.24 | -25.0 | -41.46 | 0.34 | -20.93 | -24.44 | -0.11 | -22.22 | -175.0 | 0.13 | -43.48 | -64.86 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.89 | -8.25 | 0.0 | 0.82 | -4.65 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.48 | -14.29 | 0.0 | -0.11 | -320.0 | 0.0 | 0.5 | 4.17 | 0.0 | 18.80 | 0 | 0.0 | 0.53 | -26.39 | 0.0 | 0.08 | -27.27 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.32 | -25.58 | 0.0 | 0.43 | -20.37 | 0.0 | -0.09 | -50.0 | 0.0 | 0.23 | -37.84 | 0.0 | 0.00 | 0 | 0.0 |
