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) | 1.72 | -4.44 | 6.4 | 357.14 | 0.77 | 14.93 | 0 | 0 | 7.57 | -51.57 | -2.22 | 0 | 1.47 | -17.88 | 19.42 | 69.56 | 4.87 | -3.37 | 0 | 0 | 1.36 | -16.05 | 0.07 | -30.0 | 4.91 | 0.0 | 2.44 | 5.63 | 0.89 | -3.26 | 1.23 | -71.66 | 4.55 | -39.89 | -1.05 | 0 | 0.18 | -94.78 | 0.00 | 0 |
| 2022 (9) | 1.8 | 33.33 | 1.4 | -57.32 | 0.67 | 55.81 | 0 | 0 | 15.63 | 25.44 | 1.29 | 41.76 | 1.79 | -6.28 | 11.45 | -25.29 | 5.04 | -17.78 | 0 | 0 | 1.62 | -13.83 | 0.1 | 66.67 | 4.91 | 14.19 | 2.31 | 3.12 | 0.92 | 21.05 | 4.34 | 7.96 | 7.57 | 7.83 | -0.89 | 0 | 3.45 | 11.29 | 0.00 | 0 |
| 2021 (8) | 1.35 | 0.0 | 3.28 | -31.24 | 0.43 | 22.86 | 0 | 0 | 12.46 | 24.48 | 0.91 | 2.25 | 1.91 | -26.54 | 15.33 | -40.98 | 6.13 | 35.92 | 0 | 0 | 1.88 | 89.9 | 0.06 | 50.0 | 4.3 | -2.93 | 2.24 | 4.19 | 0.76 | 11.76 | 4.02 | -0.99 | 7.02 | 1.89 | -0.92 | 0 | 3.1 | -6.06 | 0.00 | 0 |
| 2020 (7) | 1.35 | 55.17 | 4.77 | -0.21 | 0.35 | 6.06 | 0 | 0 | 10.01 | -14.88 | 0.89 | 78.0 | 2.6 | -19.75 | 25.97 | -5.72 | 4.51 | -10.69 | 0 | 0 | 0.99 | 5.32 | 0.04 | -33.33 | 4.43 | 0.0 | 2.15 | 2.38 | 0.68 | 51.11 | 4.06 | 3.05 | 6.89 | 6.16 | -0.76 | 0 | 3.3 | 1.23 | 0.00 | 0 |
| 2019 (6) | 0.87 | -53.72 | 4.78 | -5.16 | 0.33 | 73.68 | 0 | 0 | 11.76 | -23.78 | 0.5 | 56.25 | 3.24 | -1.82 | 27.55 | 28.82 | 5.05 | -13.23 | 0 | 0 | 0.94 | 1075.0 | 0.06 | -33.33 | 4.43 | 0.0 | 2.1 | 1.45 | 0.45 | 87.5 | 3.94 | -0.76 | 6.49 | 3.34 | -0.68 | 0 | 3.26 | -7.39 | 0.00 | 0 |
| 2018 (5) | 1.88 | -16.81 | 5.04 | 85.98 | 0.19 | -9.52 | 0 | 0 | 15.43 | -4.22 | 0.32 | -42.86 | 3.3 | -20.29 | 21.39 | -16.78 | 5.82 | 16.4 | 0 | 0 | 0.08 | -70.37 | 0.09 | 350.0 | 4.43 | -0.23 | 2.07 | 2.99 | 0.24 | 0.0 | 3.97 | -6.81 | 6.28 | -3.68 | -0.45 | 0 | 3.52 | -7.85 | 0.00 | 0 |
| 2017 (4) | 2.26 | -30.46 | 2.71 | -9.97 | 0.21 | 320.0 | 0 | 0 | 16.11 | -13.99 | 0.56 | -51.3 | 4.14 | -15.16 | 25.70 | -1.37 | 5.0 | -11.66 | 0 | 0 | 0.27 | 2600.0 | 0.02 | 0 | 4.44 | 0.0 | 2.01 | 5.79 | 0.24 | 0.0 | 4.26 | -10.32 | 6.52 | -5.37 | -0.44 | 0 | 3.82 | -15.67 | 0.00 | 0 |
| 2016 (3) | 3.25 | 60.89 | 3.01 | -44.16 | 0.05 | 0 | 0 | 0 | 18.73 | 1.24 | 1.15 | 101.75 | 4.88 | -24.92 | 26.05 | -25.85 | 5.66 | -29.43 | 0 | 0 | 0.01 | 0 | 0 | 0 | 4.44 | 0.0 | 1.9 | 3.26 | 0.24 | 0.0 | 4.75 | 13.1 | 6.89 | 9.54 | -0.22 | 0 | 4.53 | 1.8 | 0.00 | 0 |
| 2015 (2) | 2.02 | 0 | 5.39 | 0 | 0 | 0 | 0 | 0 | 18.5 | 0 | 0.57 | 0 | 6.5 | 0 | 35.14 | 0 | 8.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.44 | 0 | 1.84 | 0 | 0.24 | 0 | 4.2 | 0 | 6.29 | 0 | 0.25 | 0 | 4.45 | 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) | 2.02 | 22.42 | 14.12 | 5.01 | -1.76 | -20.22 | 1.4 | 2.19 | 86.67 | 0 | 0 | 0 | 1.63 | 30.4 | 32.52 | -0.22 | 21.43 | 47.62 | 1.31 | 20.18 | -28.42 | 24.86 | 11.06 | 24.02 | 4.87 | 1.88 | 2.1 | 0 | 0 | 0 | 1.8 | 0.56 | 19.21 | 0.06 | 20.0 | -14.29 | 4.91 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 1.05 | 0.0 | 17.98 | 0.36 | -37.93 | -88.96 | 3.85 | -5.41 | -41.49 | -0.91 | 14.95 | 9.0 | -0.55 | -12.24 | -124.34 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.65 | -12.23 | 10.74 | 5.1 | -12.07 | 17.51 | 1.37 | 29.25 | 63.1 | 0 | 0 | 0 | 1.25 | 23.76 | -47.26 | -0.28 | -40.0 | -2900.0 | 1.09 | -15.5 | -49.3 | 22.38 | 3.93 | 23.99 | 4.78 | 0.0 | -0.62 | 0 | 0 | 0 | 1.79 | -0.56 | 7.19 | 0.05 | -16.67 | -37.5 | 4.91 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 1.05 | 17.98 | 17.98 | 0.58 | -43.14 | -84.2 | 4.07 | -6.44 | -41.86 | -1.07 | -2.88 | 1.83 | -0.49 | -2350.0 | -118.99 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.88 | 9.3 | -8.29 | 5.8 | -9.38 | 62.92 | 1.06 | 37.66 | 27.71 | 0 | 0 | 0 | 1.01 | -26.81 | -60.7 | -0.2 | 90.15 | -190.91 | 1.29 | -12.24 | -31.75 | 21.54 | 10.61 | 60.55 | 4.78 | -1.85 | 0.63 | 0 | 0 | 0 | 1.8 | 32.35 | -2.17 | 0.06 | -14.29 | -33.33 | 4.91 | 0.0 | 0.0 | 2.44 | 0.0 | 5.63 | 0.89 | 0.0 | -3.26 | 1.02 | -17.07 | -77.63 | 4.35 | -4.4 | -44.16 | -1.04 | 0.95 | -14.29 | -0.02 | -111.11 | -100.55 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.72 | -2.82 | -4.44 | 6.4 | 1.91 | 357.14 | 0.77 | 2.67 | 14.93 | 0 | 0 | 0 | 1.38 | 12.2 | -53.38 | -2.03 | -383.33 | 0 | 1.47 | -19.67 | -17.88 | 19.47 | -2.86 | 70.01 | 4.87 | 2.1 | -3.37 | 0 | 0 | 0 | 1.36 | -9.93 | -16.05 | 0.07 | 0.0 | -30.0 | 4.91 | 0.0 | 0.0 | 2.44 | 0.0 | 5.63 | 0.89 | 0.0 | -3.26 | 1.23 | -62.27 | -71.66 | 4.55 | -30.85 | -39.89 | -1.05 | -5.0 | -17.98 | 0.18 | -92.04 | -94.78 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.77 | 18.79 | -11.5 | 6.28 | 44.7 | 427.73 | 0.75 | -10.71 | -2.6 | 0 | 0 | 0 | 1.23 | -48.1 | -69.33 | -0.42 | -4300.0 | -275.0 | 1.83 | -14.88 | -22.78 | 20.04 | 11.03 | 38.95 | 4.77 | -0.83 | -17.62 | 0 | 0 | 0 | 1.51 | -9.58 | -8.48 | 0.07 | -12.5 | -36.36 | 4.91 | 0.0 | 0.0 | 2.44 | 0.0 | 5.63 | 0.89 | 0.0 | -3.26 | 3.26 | -11.17 | -24.88 | 6.58 | -6.0 | -13.08 | -1.0 | 8.26 | -9.89 | 2.26 | -12.4 | -34.11 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.49 | -27.32 | -43.56 | 4.34 | 21.91 | 92.89 | 0.84 | 1.2 | 16.67 | 0 | 0 | 0 | 2.37 | -7.78 | -47.91 | 0.01 | -95.45 | -98.08 | 2.15 | 13.76 | -10.04 | 18.05 | 34.58 | 13.0 | 4.81 | 1.26 | -21.66 | 0 | 0 | 0 | 1.67 | -9.24 | -1.18 | 0.08 | -11.11 | -27.27 | 4.91 | 0.0 | 0.2 | 2.44 | 5.63 | 5.63 | 0.89 | -3.26 | -3.26 | 3.67 | -19.52 | -10.27 | 7.0 | -10.14 | -4.37 | -1.09 | -19.78 | -17.2 | 2.58 | -29.32 | -18.35 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.05 | 13.89 | 7.33 | 3.56 | 154.29 | -25.52 | 0.83 | 23.88 | 33.87 | 0 | 0 | 0 | 2.57 | -13.18 | -37.47 | 0.22 | 0 | -58.49 | 1.89 | 5.59 | -25.3 | 13.41 | 17.13 | -28.85 | 4.75 | -5.75 | -24.96 | 0 | 0 | 0 | 1.84 | 13.58 | 12.2 | 0.09 | -10.0 | -18.18 | 4.91 | 0.0 | 13.66 | 2.31 | 0.0 | 3.12 | 0.92 | 0.0 | 21.05 | 4.56 | 5.07 | 0.0 | 7.79 | 2.91 | 3.04 | -0.91 | -2.25 | -9.64 | 3.65 | 5.8 | -2.14 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.8 | -10.0 | 33.33 | 1.4 | 17.65 | -57.32 | 0.67 | -12.99 | 55.81 | 0 | 0 | 0 | 2.96 | -26.18 | -21.28 | 0 | -100.0 | -100.0 | 1.79 | -24.47 | -6.28 | 11.45 | -20.61 | -25.35 | 5.04 | -12.95 | -17.78 | 0 | 0 | 0 | 1.62 | -1.82 | -13.83 | 0.1 | -9.09 | 66.67 | 4.91 | 0.0 | 14.19 | 2.31 | 0.0 | 3.12 | 0.92 | 0.0 | 21.05 | 4.34 | 0.0 | 7.96 | 7.57 | 0.0 | 7.83 | -0.89 | 2.2 | 3.26 | 3.45 | 0.58 | 11.29 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.0 | -24.24 | 4.17 | 1.19 | -47.11 | -76.67 | 0.77 | 6.94 | 120.0 | 0 | 0 | 0 | 4.01 | -11.87 | 57.87 | 0.24 | -53.85 | 242.86 | 2.37 | -0.84 | 10.75 | 14.42 | -9.71 | -22.28 | 5.79 | -5.7 | 1.05 | 0 | 0 | 0 | 1.65 | -2.37 | 3.12 | 0.11 | 0.0 | 83.33 | 4.91 | 0.2 | 14.19 | 2.31 | 0.0 | 3.12 | 0.92 | 0.0 | 21.05 | 4.34 | 6.11 | 22.95 | 7.57 | 3.42 | 15.93 | -0.91 | 2.15 | 1.09 | 3.43 | 8.54 | 31.42 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.64 | 38.22 | 32.66 | 2.25 | -52.93 | -48.86 | 0.72 | 16.13 | 105.71 | 0 | 0 | 0 | 4.55 | 10.71 | 51.16 | 0.52 | -1.89 | 0 | 2.39 | -5.53 | 4.82 | 15.98 | -15.26 | -19.21 | 6.14 | -3.0 | 30.64 | 0 | 0 | 0 | 1.69 | 3.05 | 108.64 | 0.11 | 0.0 | 175.0 | 4.9 | 13.43 | 13.95 | 2.31 | 3.12 | 7.44 | 0.92 | 21.05 | 35.29 | 4.09 | -10.31 | -3.31 | 7.32 | -3.17 | 3.68 | -0.93 | -12.05 | -13.41 | 3.16 | -15.28 | -7.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.91 | 41.48 | -5.45 | 4.78 | 45.73 | 4.37 | 0.62 | 44.19 | 77.14 | 0 | 0 | 0 | 4.11 | 9.31 | 30.89 | 0.53 | 1.92 | 65.62 | 2.53 | 32.46 | 22.22 | 18.85 | 22.89 | -22.4 | 6.33 | 3.26 | 36.72 | 0 | 0 | 0 | 1.64 | -12.77 | 97.59 | 0.11 | 83.33 | 175.0 | 4.32 | 0.47 | 0.47 | 2.24 | 0.0 | 4.19 | 0.76 | 0.0 | 11.76 | 4.56 | 13.43 | 8.06 | 7.56 | 7.69 | 7.08 | -0.83 | 9.78 | 0.0 | 3.73 | 20.32 | 10.03 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.35 | -29.69 | 0.0 | 3.28 | -35.69 | -31.24 | 0.43 | 22.86 | 22.86 | 0 | 0 | 0 | 3.76 | 48.03 | 32.39 | 0.52 | 642.86 | 13.04 | 1.91 | -10.75 | -26.54 | 15.34 | -17.34 | -68.26 | 6.13 | 6.98 | 35.92 | 0 | 0 | 0 | 1.88 | 17.5 | 89.9 | 0.06 | 0.0 | 50.0 | 4.3 | 0.0 | -2.93 | 2.24 | 0.0 | 4.19 | 0.76 | 0.0 | 11.76 | 4.02 | 13.88 | -0.99 | 7.02 | 7.5 | 1.89 | -0.92 | 0.0 | -21.05 | 3.1 | 18.77 | -6.06 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.92 | -3.52 | -4.0 | 5.1 | 15.91 | -3.23 | 0.35 | 0.0 | 0.0 | 0 | 0 | 0 | 2.54 | -15.61 | 0.0 | 0.07 | 0 | -22.22 | 2.14 | -6.14 | 8.63 | 18.56 | -6.14 | -76.07 | 5.73 | 21.91 | 19.13 | 0 | 0 | 0 | 1.6 | 97.53 | 56.86 | 0.06 | 50.0 | 50.0 | 4.3 | 0.0 | -2.93 | 2.24 | 4.19 | 4.19 | 0.76 | 11.76 | 11.76 | 3.53 | -16.55 | -3.02 | 6.53 | -7.51 | 0.93 | -0.92 | -12.2 | -17.95 | 2.61 | -23.46 | -8.74 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.99 | -1.49 | 0 | 4.4 | -3.93 | 0 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 3.01 | -4.14 | 0 | 0 | -100.0 | 0 | 2.28 | 10.14 | 0 | 19.77 | -18.61 | 0 | 4.7 | 1.51 | 0 | 0 | 0 | 0 | 0.81 | -2.41 | 0 | 0.04 | 0.0 | 0 | 4.3 | 0.0 | 0 | 2.15 | 0.0 | 0 | 0.68 | 0.0 | 0 | 4.23 | 0.24 | 0 | 7.06 | 0.0 | 0 | -0.82 | 1.2 | 0 | 3.41 | 0.59 | 0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.02 | 49.63 | 0 | 4.58 | -3.98 | 0 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 3.14 | 10.56 | 0 | 0.32 | -30.43 | 0 | 2.07 | -20.38 | 0 | 24.30 | -49.73 | 0 | 4.63 | 2.66 | 0 | 0 | 0 | 0 | 0.83 | -16.16 | 0 | 0.04 | 0.0 | 0 | 4.3 | -2.93 | 0 | 2.15 | 0.0 | 0 | 0.68 | 0.0 | 0 | 4.22 | 3.94 | 0 | 7.06 | 2.47 | 0 | -0.83 | -9.21 | 0 | 3.39 | 2.73 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.35 | -32.5 | 0 | 4.77 | -9.49 | 0 | 0.35 | 0.0 | 0 | 0 | 0 | 0 | 2.84 | 11.81 | 0 | 0.46 | 411.11 | 0 | 2.6 | 31.98 | 0 | 48.33 | -37.69 | 0 | 4.51 | -6.24 | 0 | 0 | 0 | 0 | 0.99 | -2.94 | 0 | 0.04 | 0.0 | 0 | 4.43 | 0.0 | 0 | 2.15 | 0.0 | 0 | 0.68 | 0.0 | 0 | 4.06 | 11.54 | 0 | 6.89 | 6.49 | 0 | -0.76 | 2.56 | 0 | 3.3 | 15.38 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.0 | 0 | 0.0 | 5.27 | 0 | 0.0 | 0.35 | 0 | 0.0 | 0 | 0 | 0.0 | 2.54 | 0 | 0.0 | 0.09 | 0 | 0.0 | 1.97 | 0 | 0.0 | 77.56 | 0 | 0.0 | 4.81 | 0 | 0.0 | 0 | 0 | 0.0 | 1.02 | 0 | 0.0 | 0.04 | 0 | 0.0 | 4.43 | 0 | 0.0 | 2.15 | 0 | 0.0 | 0.68 | 0 | 0.0 | 3.64 | 0 | 0.0 | 6.47 | 0 | 0.0 | -0.78 | 0 | 0.0 | 2.86 | 0 | 0.0 | 0.00 | 0 | 0.0 |
