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) | 0.19 | 18.75 | 0 | 0 | 0.01 | -94.44 | 0 | 0 | 2.38 | -12.82 | -1.55 | 0 | 0.54 | -66.87 | 22.69 | -62.0 | 0 | 0 | 0 | 0 | 0.15 | 0 | 0.02 | 0.0 | 4.53 | 0.0 | 0 | 0 | 0.04 | 0.0 | -3.32 | 0 | -3.28 | 0 | -0.34 | 0 | -3.66 | 0 | 0.00 | 0 |
| 2022 (9) | 0.16 | 33.33 | 0 | 0 | 0.18 | 28.57 | 0 | 0 | 2.73 | -19.71 | -2.28 | 0 | 1.63 | -25.23 | 59.71 | -6.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 4.53 | 0.0 | 0 | 0 | 0.04 | 0.0 | -2.28 | 0 | -2.25 | 0 | -0.28 | 0 | -2.56 | 0 | -0.01 | 0 |
| 2021 (8) | 0.12 | -7.69 | 0.29 | -51.67 | 0.14 | -30.0 | 0 | 0 | 3.4 | 3.03 | -0.06 | 0 | 2.18 | 16.58 | 64.12 | 13.15 | 0 | 0 | 0 | 0 | 0.17 | -46.88 | 0.03 | 0.0 | 4.53 | 4.86 | 0.4 | 0.0 | 0.04 | 0.0 | -2.08 | 0 | -1.64 | 0 | -0.38 | 0 | -2.46 | 0 | 0.03 | -48.49 |
| 2020 (7) | 0.13 | -38.1 | 0.6 | -40.59 | 0.2 | -70.59 | 0 | 0 | 3.3 | -19.51 | 0.09 | 125.0 | 1.87 | 16.15 | 56.67 | 44.31 | 0 | 0 | 0 | 0 | 0.32 | 52.38 | 0.03 | -50.0 | 4.32 | -3.36 | 0.4 | 0.0 | 0.04 | 0.0 | -2.02 | 0 | -1.58 | 0 | -0.34 | 0 | -2.36 | 0 | 0.06 | -52.37 |
| 2019 (6) | 0.21 | -87.2 | 1.01 | -24.63 | 0.68 | -80.9 | 0 | 0 | 4.1 | -51.36 | 0.04 | 0 | 1.61 | -35.86 | 39.27 | 31.89 | 0.02 | -80.0 | 0 | 0 | 0.21 | 0 | 0.06 | 20.0 | 4.47 | 9.02 | 0.4 | 0.0 | 0.04 | 0.0 | -1.24 | 0 | -0.81 | 0 | -0.46 | 0 | -1.7 | 0 | 0.13 | 0 |
| 2018 (5) | 1.64 | -44.03 | 1.34 | -12.42 | 3.56 | 5833.33 | 0 | 0 | 8.43 | -36.47 | -2.25 | 0 | 2.51 | 87.31 | 29.77 | 194.86 | 0.1 | -28.57 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 4.1 | 13.89 | 0.4 | 25.0 | 0.04 | -92.31 | -1.28 | 0 | -0.84 | 0 | -0.19 | 0 | -1.47 | 0 | 0.00 | 0 |
| 2017 (4) | 2.93 | 27.95 | 1.53 | 200.0 | 0.06 | -92.0 | 0 | 0 | 13.27 | 6.76 | 0.72 | -55.28 | 1.34 | 509.09 | 10.10 | 470.54 | 0.14 | -22.22 | 0 | 0 | 4.06 | 0 | 0.06 | 0.0 | 3.6 | 0.0 | 0.32 | 77.78 | 0.52 | 0 | 0.74 | -61.66 | 1.58 | -25.47 | -0.04 | 0 | 0.7 | -50.35 | 0.00 | 0 |
| 2016 (3) | 2.29 | -35.13 | 0.51 | 59.38 | 0.75 | 257.14 | 0 | 0 | 12.43 | 19.52 | 1.61 | 25.78 | 0.22 | 1000.0 | 1.77 | 820.35 | 0.18 | 157.14 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 3.6 | 30.91 | 0.18 | 200.0 | 0 | 0 | 1.93 | 24.52 | 2.12 | 31.68 | -0.52 | 0 | 1.41 | -12.42 | 0.00 | 0 |
| 2015 (2) | 3.53 | 204.31 | 0.32 | 0 | 0.21 | 0 | 0 | 0 | 10.4 | 89.44 | 1.28 | 128.57 | 0.02 | 0.0 | 0.19 | -47.21 | 0.07 | 16.67 | 0 | 0 | 0.76 | 0 | 0.07 | 250.0 | 2.75 | 15.55 | 0.06 | 0 | 0 | 0 | 1.55 | 176.79 | 1.61 | 187.5 | 0.06 | -64.71 | 1.61 | 120.55 | 0.00 | 0 |
| 2014 (1) | 1.16 | 43.21 | 0 | 0 | 0 | 0 | 0 | 0 | 5.49 | 154.17 | 0.56 | 194.74 | 0.02 | 0 | 0.36 | 0 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 2.38 | 41.67 | 0 | 0 | 0 | 0 | 0.56 | 0 | 0.56 | 0 | 0.17 | 466.67 | 0.73 | 2333.33 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.12 | -36.84 | -7.69 | 0 | 0 | 0 | 0.01 | 0.0 | -94.12 | 0 | 0 | 0 | 0.26 | -36.59 | -55.17 | -0.31 | 40.38 | 31.11 | 0.46 | -14.81 | -64.62 | 22.33 | -1.58 | -54.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 0.0 | 0 | 0.02 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -3.63 | -9.34 | -22.22 | -3.59 | -9.45 | -22.53 | -0.27 | 20.59 | -12.5 | -3.9 | -6.56 | -21.5 | 0.00 | 0 | 0 |
| 23Q4 (19) | 0.19 | -13.64 | 18.75 | 0 | 0 | 0 | 0.01 | 0.0 | -94.44 | 0 | 0 | 0 | 0.41 | -39.71 | -46.75 | -0.52 | 7.14 | 57.02 | 0.54 | -45.45 | -66.87 | 22.69 | -37.2 | -62.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -6.25 | 0 | 0.02 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -3.32 | -19.0 | -45.61 | -3.28 | -18.84 | -45.78 | -0.34 | -30.77 | -21.43 | -3.66 | -20.0 | -42.97 | 0.00 | 0 | 100.0 |
| 23Q3 (18) | 0.22 | 37.5 | 46.67 | 0 | 0 | 0 | 0.01 | 0.0 | -95.0 | 0 | 0 | 0 | 0.68 | -4.23 | 13.33 | -0.56 | -5500.0 | -93.1 | 0.99 | -18.18 | -55.2 | 36.13 | -20.57 | -53.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 6.67 | 0 | 0.02 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -2.79 | -25.11 | -160.75 | -2.76 | -25.45 | -167.96 | -0.26 | 35.0 | -36.84 | -3.05 | -15.97 | -142.06 | 0.00 | 0 | -100.0 |
| 23Q2 (17) | 0.16 | 23.08 | 220.0 | 0 | 0 | -100.0 | 0.01 | -94.12 | -95.83 | 0 | 0 | 0 | 0.71 | 22.41 | -1.39 | -0.01 | 97.78 | 97.22 | 1.21 | -6.92 | -48.95 | 45.49 | -6.57 | -42.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -2.23 | 24.92 | -185.9 | -2.2 | 24.91 | -197.3 | -0.4 | -66.67 | -66.67 | -2.63 | 18.07 | -157.84 | 0.00 | 0 | -100.0 |
| 23Q1 (16) | 0.13 | -18.75 | 30.0 | 0 | 0 | -100.0 | 0.17 | -5.56 | 54.55 | 0 | 0 | 0 | 0.58 | -24.68 | -9.38 | -0.45 | 62.81 | -4.65 | 1.3 | -20.25 | -38.68 | 48.69 | -18.45 | -23.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 4.53 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | -2.97 | -30.26 | -18.8 | -2.93 | -30.22 | -41.55 | -0.24 | 14.29 | -71.43 | -3.21 | -25.39 | -21.59 | 0.00 | 100.0 | -100.0 |
| 22Q4 (15) | 0.16 | 6.67 | 33.33 | 0 | 0 | -100.0 | 0.18 | -10.0 | 28.57 | 0 | 0 | 0 | 0.77 | 28.33 | -14.44 | -1.21 | -317.24 | -1000.0 | 1.63 | -26.24 | -25.23 | 59.71 | -22.73 | -6.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 4.53 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | -2.28 | -113.08 | -9.62 | -2.25 | -118.45 | -37.2 | -0.28 | -47.37 | 26.32 | -2.56 | -103.17 | -4.07 | -0.01 | -150.31 | -123.35 |
| 22Q3 (14) | 0.15 | 200.0 | 36.36 | 0 | -100.0 | -100.0 | 0.2 | -16.67 | 33.33 | 0 | 0 | 0 | 0.6 | -16.67 | -21.05 | -0.29 | 19.44 | -866.67 | 2.21 | -6.75 | 8.33 | 77.27 | -1.53 | 45.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 4.53 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.04 | 0.0 | 0.0 | -1.07 | -37.18 | 45.69 | -1.03 | -39.19 | 32.68 | -0.19 | 20.83 | 58.7 | -1.26 | -23.53 | 48.15 | 0.01 | -46.36 | -64.08 |
| 22Q2 (13) | 0.05 | -50.0 | -80.77 | 0.22 | -15.38 | -54.17 | 0.24 | 118.18 | 60.0 | 0 | 0 | 0 | 0.72 | 12.5 | -28.71 | -0.36 | 16.28 | -300.0 | 2.37 | 11.79 | 16.75 | 78.48 | 22.53 | 68.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.02 | -33.33 | -33.33 | 4.53 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.04 | 0.0 | 0.0 | -0.78 | 68.8 | 59.79 | -0.74 | 64.25 | 50.99 | -0.24 | -71.43 | 46.67 | -1.02 | 61.36 | 57.32 | 0.03 | 31.67 | -48.8 |
| 22Q1 (12) | 0.1 | -16.67 | -47.37 | 0.26 | -10.34 | -51.85 | 0.11 | -21.43 | -42.11 | 0 | 0 | 0 | 0.64 | -28.89 | -12.33 | -0.43 | -290.91 | -330.0 | 2.12 | -2.75 | 8.72 | 64.05 | -0.11 | 23.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | 5.88 | -35.71 | 0.03 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -2.5 | -20.19 | -17.92 | -2.07 | -26.22 | -23.21 | -0.14 | 63.16 | 64.1 | -2.64 | -7.32 | -5.18 | 0.02 | -34.28 | -57.61 |
| 21Q4 (11) | 0.12 | 9.09 | -7.69 | 0.29 | -30.95 | -51.67 | 0.14 | -6.67 | -30.0 | 0 | 0 | 0 | 0.9 | 18.42 | -32.33 | -0.11 | -266.67 | -1000.0 | 2.18 | 6.86 | 16.58 | 64.12 | 20.38 | 13.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -15.0 | -46.88 | 0.03 | 0.0 | 0.0 | 4.53 | 0.0 | 4.86 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -2.08 | -5.58 | -2.97 | -1.64 | -7.19 | -3.8 | -0.38 | 17.39 | -11.76 | -2.46 | -1.23 | -4.24 | 0.03 | -22.61 | -48.49 |
| 21Q3 (10) | 0.11 | -57.69 | -8.33 | 0.42 | -12.5 | -22.22 | 0.15 | 0.0 | -31.82 | 0 | 0 | 0 | 0.76 | -24.75 | -41.54 | -0.03 | -116.67 | -118.75 | 2.04 | 0.49 | 24.39 | 53.26 | 14.66 | 5.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -16.67 | -39.39 | 0.03 | 0.0 | -40.0 | 4.53 | 0.0 | 4.86 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -1.97 | -1.55 | 1.5 | -1.53 | -1.32 | 2.55 | -0.46 | -2.22 | 9.8 | -2.43 | -1.67 | 3.19 | 0.04 | -23.55 | -43.92 |
| 21Q2 (9) | 0.26 | 36.84 | 100.0 | 0.48 | -11.11 | -29.41 | 0.15 | -21.05 | -34.78 | 0 | 0 | 0 | 1.01 | 38.36 | 146.34 | 0.18 | 280.0 | 80.0 | 2.03 | 4.1 | 48.18 | 46.45 | -10.19 | -4.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | -14.29 | -35.14 | 0.03 | 0.0 | -40.0 | 4.53 | 0.0 | 4.86 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -1.94 | 8.49 | 10.6 | -1.51 | 10.12 | 12.72 | -0.45 | -15.38 | 29.69 | -2.39 | 4.78 | 14.95 | 0.05 | 9.03 | -45.84 |
| 21Q1 (8) | 0.19 | 46.15 | 137.5 | 0.54 | -10.0 | -44.9 | 0.19 | -5.0 | -13.64 | 0 | 0 | 0 | 0.73 | -45.11 | 180.77 | -0.1 | -900.0 | 33.33 | 1.95 | 4.28 | 48.85 | 51.72 | -8.72 | 32.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.28 | -12.5 | 33.33 | 0.03 | 0.0 | -50.0 | 4.53 | 4.86 | 1.34 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -2.12 | -4.95 | -51.43 | -1.68 | -6.33 | -75.0 | -0.39 | -14.71 | 27.78 | -2.51 | -6.36 | -29.38 | 0.05 | -20.14 | -53.75 |
| 20Q4 (7) | 0.13 | 8.33 | -38.1 | 0.6 | 11.11 | -40.59 | 0.2 | -9.09 | -70.59 | 0 | 0 | 0 | 1.33 | 2.31 | 4.72 | -0.01 | -106.25 | 92.86 | 1.87 | 14.02 | 16.15 | 56.67 | 11.95 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.32 | -3.03 | 52.38 | 0.03 | -40.0 | -50.0 | 4.32 | 0.0 | -3.36 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -2.02 | -1.0 | -62.9 | -1.58 | -0.64 | -95.06 | -0.34 | 33.33 | 26.09 | -2.36 | 5.98 | -38.82 | 0.06 | -15.75 | -52.37 |
| 20Q3 (6) | 0.12 | -7.69 | 50.0 | 0.54 | -20.59 | -54.62 | 0.22 | -4.35 | -56.0 | 0 | 0 | 0 | 1.3 | 217.07 | 49.43 | 0.16 | 60.0 | 0 | 1.64 | 19.71 | 49.09 | 50.62 | 3.82 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.33 | -10.81 | -46.77 | 0.05 | 0.0 | 25.0 | 4.32 | 0.0 | -3.36 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -2.0 | 7.83 | -81.82 | -1.57 | 9.25 | -134.33 | -0.51 | 20.31 | -30.77 | -2.51 | 10.68 | -68.46 | 0.07 | -26.17 | 40.13 |
| 20Q2 (5) | 0.13 | 62.5 | -94.82 | 0.68 | -30.61 | -43.33 | 0.23 | 4.55 | -11.54 | 0 | 0 | 0 | 0.41 | 57.69 | -56.84 | 0.1 | 166.67 | -23.08 | 1.37 | 4.58 | 42.71 | 48.75 | 24.68 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.37 | 76.19 | 164.29 | 0.05 | -16.67 | 0.0 | 4.32 | -3.36 | -3.36 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -2.17 | -55.0 | -95.5 | -1.73 | -80.21 | -158.21 | -0.64 | -18.52 | -540.0 | -2.81 | -44.85 | -132.23 | 0.10 | -6.88 | 201.81 |
| 20Q1 (4) | 0.08 | -61.9 | 0.0 | 0.98 | -2.97 | 0.0 | 0.22 | -67.65 | 0.0 | 0 | 0 | 0.0 | 0.26 | -79.53 | 0.0 | -0.15 | -7.14 | 0.0 | 1.31 | -18.63 | 0.0 | 39.10 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 4.47 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -1.4 | -12.9 | 0.0 | -0.96 | -18.52 | 0.0 | -0.54 | -17.39 | 0.0 | -1.94 | -14.12 | 0.0 | 0.11 | -17.76 | 0.0 |
