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) | 1.39 | -61.81 | 2.43 | 23.35 | 0.04 | -95.4 | 0 | 0 | 11.49 | -30.41 | -1.58 | 0 | 2.25 | -40.63 | 19.58 | -14.7 | 3.92 | 19.88 | 0 | 0 | 0.08 | 0 | 0.17 | 70.0 | 3.84 | 0.0 | 0.87 | 4.82 | 1.21 | 0.0 | -1.51 | 0 | 0.57 | -76.05 | -0.49 | 0 | -2.0 | 0 | 0.10 | -0.55 |
| 2022 (9) | 3.64 | 34.81 | 1.97 | 347.73 | 0.87 | -63.75 | 0 | 0 | 16.51 | -20.93 | 0.33 | -74.02 | 3.79 | -29.29 | 22.96 | -10.58 | 3.27 | -11.86 | 0 | 0 | 0 | 0 | 0.1 | 11.11 | 3.84 | 0.0 | 0.83 | 16.9 | 1.21 | 0 | 0.34 | -74.63 | 2.38 | 16.1 | -0.59 | 0 | -0.25 | 0 | 0.10 | -14.29 |
| 2021 (8) | 2.7 | -59.94 | 0.44 | -88.11 | 2.4 | 0 | 0 | 0 | 20.88 | 18.23 | 1.27 | 44.32 | 5.36 | 12.84 | 25.67 | -4.56 | 3.71 | 7.54 | 0 | 0 | 0 | 0 | 0.09 | -25.0 | 3.84 | 0.0 | 0.71 | 0.0 | 0 | 0 | 1.34 | 0 | 2.05 | 109.18 | -1.29 | 0 | 0.05 | 0.0 | 0.11 | -22.27 |
| 2020 (7) | 6.74 | 45.57 | 3.7 | -46.61 | 0 | 0 | 0 | 0 | 17.66 | -2.38 | 0.88 | 0 | 4.75 | -35.11 | 26.90 | -33.53 | 3.45 | 16.95 | 0 | 0 | 2.35 | 0 | 0.12 | -70.0 | 3.84 | -0.26 | 0.71 | 0.0 | 0.28 | 0.0 | -0.01 | 0 | 0.98 | 444.44 | 0.06 | -89.83 | 0.05 | 0 | 0.15 | -2.8 |
| 2019 (6) | 4.63 | -3.74 | 6.93 | 0 | 0 | 0 | 0 | 0 | 18.09 | -38.22 | -1.46 | 0 | 7.32 | 89.15 | 40.46 | 206.15 | 2.95 | -6.35 | 0 | 0 | 0 | 0 | 0.4 | 17.65 | 3.85 | 0.0 | 0.71 | 42.0 | 0.28 | 0.0 | -0.81 | 0 | 0.18 | -94.17 | 0.59 | 0 | -0.22 | 0 | 0.15 | -20.71 |
| 2018 (5) | 4.81 | -33.29 | 0 | 0 | 0 | 0 | 0 | 0 | 29.28 | 36.19 | 2.06 | 62.2 | 3.87 | 74.32 | 13.22 | 28.0 | 3.15 | 8.62 | 0 | 0 | 0 | 0 | 0.34 | 277.78 | 3.85 | 0.79 | 0.5 | 35.14 | 0.28 | -31.71 | 2.31 | 61.54 | 3.09 | 39.82 | -0.09 | 0 | 2.22 | 93.04 | 0.19 | 55.86 |
| 2017 (4) | 7.21 | 495.87 | 2.48 | 82.35 | 0 | 0 | 0 | 0 | 21.5 | -2.14 | 1.27 | -32.8 | 2.22 | -33.93 | 10.33 | -32.48 | 2.9 | 6.62 | 0 | 0 | 0 | 0 | 0.09 | -25.0 | 3.82 | 12.68 | 0.37 | 94.74 | 0.41 | 0 | 1.43 | -27.04 | 2.21 | 3.27 | -0.28 | 0 | 1.15 | -25.81 | 0.12 | 47.8 |
| 2016 (3) | 1.21 | -48.73 | 1.36 | -46.88 | 0 | 0 | 0 | 0 | 21.97 | -2.79 | 1.89 | 0.0 | 3.36 | -15.37 | 15.29 | -12.94 | 2.72 | -22.51 | 0 | 0 | 0 | 0 | 0.12 | -14.29 | 3.39 | 5.94 | 0.19 | 0 | 0 | 0 | 1.96 | 5.38 | 2.14 | 15.05 | -0.41 | 0 | 1.55 | 1.97 | 0.08 | 88.35 |
| 2015 (2) | 2.36 | 187.8 | 2.56 | -24.26 | 0 | 0 | 0 | 0 | 22.6 | 56.84 | 1.89 | 158.9 | 3.97 | 21.41 | 17.57 | -22.59 | 3.51 | 18.98 | 0 | 0 | 0 | 0 | 0.14 | -22.22 | 3.2 | 6.67 | 0 | 0 | 0 | 0 | 1.86 | 70.64 | 1.86 | 70.64 | -0.34 | 0 | 1.52 | 36.94 | 0.04 | 7.65 |
| 2014 (1) | 0.82 | -4.65 | 3.38 | 514.55 | 0 | 0 | 0 | 0 | 14.41 | 1.62 | 0.73 | 58.7 | 3.27 | 28.24 | 22.69 | 26.19 | 2.95 | 13.03 | 0 | 0 | 0 | 0 | 0.18 | 500.0 | 3.0 | -30.88 | 0 | 0 | 0 | 0 | 1.09 | -71.39 | 1.09 | -71.39 | 0.02 | 0 | 1.11 | -67.92 | 0.04 | 191.18 |
| 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) | 0.38 | -69.11 | -85.04 | 6.22 | 59.49 | 142.97 | 0.04 | 0.0 | -95.6 | 0 | 0 | 0 | 5.72 | 62.04 | 77.09 | -0.3 | -20.0 | -42.86 | 5.64 | 102.88 | 141.03 | 36.25 | 70.41 | 82.78 | 5.09 | 14.64 | 22.06 | 0 | 0 | 0 | 0.14 | 16.67 | 0 | 0.18 | 0.0 | 12.5 | 3.84 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | -2.33 | -14.22 | -59.59 | -0.25 | -725.0 | -140.32 | 0.16 | 125.81 | 123.53 | -2.17 | 18.42 | -1.4 | 0.11 | 5.94 | 11.85 |
| 24Q2 (19) | 1.23 | -3.15 | -58.02 | 3.9 | 29.57 | 101.03 | 0.04 | 0.0 | -95.45 | 0 | 0 | 0 | 3.53 | 21.31 | 40.64 | -0.25 | 10.71 | 56.9 | 2.78 | 16.32 | 41.12 | 21.27 | 7.24 | 49.86 | 4.44 | 12.12 | 28.7 | 0 | 0 | 0 | 0.12 | -7.69 | 0 | 0.18 | 0.0 | 12.5 | 3.84 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | -2.04 | -14.61 | -61.9 | 0.04 | -86.67 | -95.18 | -0.62 | 4.62 | 10.14 | -2.66 | -9.47 | -36.41 | 0.10 | 4.29 | 6.76 |
| 24Q1 (18) | 1.27 | -8.63 | -68.95 | 3.01 | 23.87 | 52.79 | 0.04 | 0.0 | -95.4 | 0 | 0 | 0 | 2.91 | -14.41 | 23.83 | -0.28 | -2900.0 | 65.0 | 2.39 | 6.22 | 29.89 | 19.83 | 1.29 | 63.74 | 3.96 | 1.02 | 17.16 | 0 | 0 | 0 | 0.13 | 62.5 | 0 | 0.18 | 5.88 | 63.64 | 3.84 | 0.0 | 0.0 | 0.87 | 0.0 | 4.82 | 1.21 | 0.0 | 0.0 | -1.78 | -17.88 | -286.96 | 0.3 | -47.37 | -81.01 | -0.65 | -32.65 | -18.18 | -2.43 | -21.5 | -140.59 | 0.10 | -0.59 | 9.31 |
| 23Q4 (17) | 1.39 | -45.28 | -61.81 | 2.43 | -5.08 | 23.35 | 0.04 | -95.6 | -95.4 | 0 | 0 | 0 | 3.4 | 5.26 | -8.36 | 0.01 | 104.76 | 107.14 | 2.25 | -3.85 | -40.63 | 19.58 | -1.25 | -14.7 | 3.92 | -6.0 | 19.88 | 0 | 0 | 0 | 0.08 | 0 | 0 | 0.17 | 6.25 | 70.0 | 3.84 | 0.0 | 0.0 | 0.87 | 0.0 | 4.82 | 1.21 | 0.0 | 0.0 | -1.51 | -3.42 | -544.12 | 0.57 | -8.06 | -76.05 | -0.49 | 27.94 | 16.95 | -2.0 | 6.54 | -700.0 | 0.10 | 1.84 | -0.55 |
| 23Q3 (16) | 2.54 | -13.31 | 53.94 | 2.56 | 31.96 | 1405.88 | 0.91 | 3.41 | -62.55 | 0 | 0 | 0 | 3.23 | 28.69 | -39.17 | -0.21 | 63.79 | -133.87 | 2.34 | 18.78 | -56.18 | 19.83 | 39.72 | -31.22 | 4.17 | 20.87 | 14.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0.0 | 77.78 | 3.84 | 0.0 | 0.0 | 0.87 | 0.0 | 4.82 | 1.21 | 0.0 | 0.0 | -1.46 | -15.87 | -410.64 | 0.62 | -25.3 | -75.3 | -0.68 | 1.45 | 41.38 | -2.14 | -9.74 | -210.14 | 0.09 | 1.12 | 0.65 |
| 23Q2 (15) | 2.93 | -28.36 | -6.09 | 1.94 | -1.52 | 0 | 0.88 | 1.15 | -63.64 | 0 | 0 | 0 | 2.51 | 6.81 | -34.29 | -0.58 | 27.5 | -427.27 | 1.97 | 7.07 | -43.39 | 14.19 | 17.17 | -21.24 | 3.45 | 2.07 | -8.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | 45.45 | 77.78 | 3.84 | 0.0 | 0.0 | 0.87 | 4.82 | 4.82 | 1.21 | 0.0 | 0.0 | -1.26 | -173.91 | -740.0 | 0.83 | -47.47 | -56.08 | -0.69 | -25.45 | 38.94 | -1.95 | -93.07 | -52.34 | 0.09 | 6.78 | 2.72 |
| 23Q1 (14) | 4.09 | 12.36 | -14.44 | 1.97 | 0.0 | 657.69 | 0.87 | 0.0 | -63.9 | 0 | 0 | 0 | 2.35 | -36.66 | -35.97 | -0.8 | -471.43 | -1500.0 | 1.84 | -51.45 | -39.87 | 12.11 | -47.23 | -18.49 | 3.38 | 3.36 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 10.0 | 22.22 | 3.84 | 0.0 | 0.0 | 0.83 | 0.0 | 16.9 | 1.21 | 0.0 | 0 | -0.46 | -235.29 | -135.66 | 1.58 | -33.61 | -21.0 | -0.55 | 6.78 | 39.56 | -1.01 | -304.0 | -365.79 | 0.09 | -9.56 | 3.97 |
| 22Q4 (13) | 3.64 | 120.61 | 34.81 | 1.97 | 1058.82 | 347.73 | 0.87 | -64.2 | -63.75 | 0 | 0 | 0 | 3.71 | -30.13 | -35.14 | -0.14 | -122.58 | -133.33 | 3.79 | -29.03 | -29.29 | 22.96 | -20.39 | -10.58 | 3.27 | -10.16 | -11.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | 11.11 | 11.11 | 3.84 | 0.0 | 0.0 | 0.83 | 0.0 | 16.9 | 1.21 | 0.0 | 0 | 0.34 | -27.66 | -74.63 | 2.38 | -5.18 | 16.1 | -0.59 | 49.14 | 54.26 | -0.25 | 63.77 | -600.0 | 0.10 | 3.07 | -14.29 |
| 22Q3 (12) | 1.65 | -47.12 | 37.5 | 0.17 | 0 | -86.82 | 2.43 | 0.41 | 0 | 0 | 0 | 0 | 5.31 | 39.01 | -12.95 | 0.62 | 663.64 | 31.91 | 5.34 | 53.45 | -7.29 | 28.83 | 59.99 | 0.07 | 3.64 | -3.19 | -25.1 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.09 | 0.0 | 0.0 | 3.84 | 0.0 | 0.0 | 0.83 | 0.0 | 16.9 | 1.21 | 0.0 | 0 | 0.47 | 413.33 | -49.46 | 2.51 | 32.8 | 53.99 | -1.16 | -2.65 | 14.07 | -0.69 | 46.09 | -64.29 | 0.09 | 3.2 | -18.34 |
| 22Q2 (11) | 3.12 | -34.73 | 48.57 | 0 | -100.0 | -100.0 | 2.42 | 0.41 | 0 | 0 | 0 | 0 | 3.82 | 4.09 | -25.1 | -0.11 | -120.0 | -145.83 | 3.48 | 13.73 | -18.88 | 18.02 | 21.26 | -20.77 | 3.76 | 11.24 | -16.63 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.09 | 0.0 | -18.18 | 3.84 | 0.0 | 0.0 | 0.83 | 16.9 | 16.9 | 1.21 | 0 | 332.14 | -0.15 | -111.63 | -141.67 | 1.89 | -5.5 | 40.0 | -1.13 | -24.18 | -39.51 | -1.28 | -436.84 | -184.44 | 0.09 | 8.08 | -19.37 |
| 22Q1 (10) | 4.78 | 77.04 | -28.01 | 0.26 | -40.91 | -92.38 | 2.41 | 0.42 | 0 | 0 | 0 | 0 | 3.67 | -35.84 | -7.32 | -0.05 | -111.9 | -138.46 | 3.06 | -42.91 | -0.97 | 14.86 | -42.11 | -20.4 | 3.38 | -8.89 | -17.56 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.09 | 0.0 | -18.18 | 3.84 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.29 | -3.73 | 975.0 | 2.0 | -2.44 | 80.18 | -0.91 | 29.46 | -145.95 | 0.38 | 660.0 | 252.0 | 0.08 | -25.44 | -26.78 |
| 21Q4 (9) | 2.7 | 125.0 | -59.94 | 0.44 | -65.89 | -88.11 | 2.4 | 0 | 0 | 0 | 0 | 0 | 5.72 | -6.23 | 18.43 | 0.42 | -10.64 | 250.0 | 5.36 | -6.94 | 12.84 | 25.67 | -10.91 | -4.61 | 3.71 | -23.66 | 7.54 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | -25.0 | 3.84 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.34 | 44.09 | 13500.0 | 2.05 | 25.77 | 109.18 | -1.29 | 4.44 | -2250.0 | 0.05 | 111.9 | 0.0 | 0.11 | -1.81 | -22.27 |
| 21Q3 (8) | 1.2 | -42.86 | -63.3 | 1.29 | 174.47 | -59.94 | 0 | 0 | 0 | 0 | 0 | 0 | 6.1 | 19.61 | 22.74 | 0.47 | 95.83 | 42.42 | 5.76 | 34.27 | 19.75 | 28.81 | 26.68 | 17.95 | 4.86 | 7.76 | 39.26 | 0 | 0 | 0 | 2.39 | 0.84 | 0 | 0.09 | -18.18 | 12.5 | 3.84 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.93 | 158.33 | 1960.0 | 1.63 | 20.74 | 73.4 | -1.35 | -66.67 | -694.12 | -0.42 | 6.67 | -90.91 | 0.12 | 1.89 | -19.62 |
| 21Q2 (7) | 2.1 | -68.37 | -25.8 | 0.47 | -86.22 | -80.17 | 0 | 0 | 0 | 0 | 0 | 0 | 5.1 | 28.79 | 82.8 | 0.24 | 84.62 | 400.0 | 4.29 | 38.83 | -0.69 | 22.75 | 21.83 | 0 | 4.51 | 10.0 | 53.92 | 0 | 0 | 0 | 2.37 | 0.42 | 0 | 0.11 | 0.0 | -71.05 | 3.84 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.36 | 200.0 | 194.74 | 1.35 | 21.62 | 121.31 | -0.81 | -118.92 | -468.18 | -0.45 | -80.0 | -181.25 | 0.11 | -1.85 | -22.36 |
| 21Q1 (6) | 6.64 | -1.48 | 136.3 | 3.41 | -7.84 | 11.44 | 0 | 0 | 0 | 0 | 0 | 0 | 3.96 | -18.01 | -21.74 | 0.13 | 8.33 | -74.51 | 3.09 | -34.95 | -38.45 | 18.67 | -30.62 | 0 | 4.1 | 18.84 | 41.87 | 0 | 0 | 0 | 2.36 | 0.43 | 0 | 0.11 | -8.33 | -70.27 | 3.84 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.12 | 1300.0 | 140.0 | 1.11 | 13.27 | 60.87 | -0.37 | -716.67 | -131.25 | -0.25 | -600.0 | 45.65 | 0.12 | -20.84 | -20.49 |
| 20Q4 (5) | 6.74 | 106.12 | 45.57 | 3.7 | 14.91 | -46.61 | 0 | 0 | 0 | 0 | 0 | 0 | 4.83 | -2.82 | -29.69 | 0.12 | -63.64 | -62.5 | 4.75 | -1.25 | -35.11 | 26.91 | 10.17 | 0 | 3.45 | -1.15 | 16.95 | 0 | 0 | 0 | 2.35 | 0 | 0 | 0.12 | 50.0 | -70.0 | 3.84 | 0.0 | -0.26 | 0.71 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.01 | 80.0 | 98.77 | 0.98 | 4.26 | 444.44 | 0.06 | 135.29 | -89.83 | 0.05 | 122.73 | 122.73 | 0.15 | 1.54 | -2.8 |
| 20Q3 (4) | 3.27 | 15.55 | 0.0 | 3.22 | 35.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.97 | 78.14 | 0.0 | 0.33 | 512.5 | 0.0 | 4.81 | 11.34 | 0.0 | 24.43 | 0 | 0.0 | 3.49 | 19.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.08 | -78.95 | 0.0 | 3.84 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.05 | 86.84 | 0.0 | 0.94 | 54.1 | 0.0 | -0.17 | -177.27 | 0.0 | -0.22 | -37.5 | 0.0 | 0.14 | -1.58 | 0.0 |
