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) | 4.29 | 237.8 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 6.88 | -16.0 | 0.28 | 0 | 1.42 | 294.44 | 20.64 | 369.55 | 0.86 | 8.86 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 10.41 | 50.65 | 0 | 0 | 0 | 0 | -0.78 | 0 | -0.78 | 0 | 0 | 0 | -0.78 | 0 | 0.04 | -43.41 |
| 2022 (9) | 1.27 | -14.77 | 0.5 | -73.68 | 0.09 | 12.5 | 0 | 0 | 8.19 | 0.74 | -0.72 | 0 | 0.36 | -54.43 | 4.40 | -54.76 | 0.79 | -11.24 | 0 | 0 | 0.07 | -56.25 | 0.06 | -81.82 | 6.91 | -23.48 | 0 | 0 | 0 | 0 | -0.86 | 0 | -0.86 | 0 | -0.2 | 0 | -1.06 | 0 | 0.08 | -27.08 |
| 2021 (8) | 1.49 | 112.86 | 1.9 | 280.0 | 0.08 | 33.33 | 0 | 0 | 8.13 | -20.22 | -0.32 | 0 | 0.79 | -10.23 | 9.72 | 12.52 | 0.89 | -4.3 | 0 | 0 | 0.16 | 14.29 | 0.33 | -13.16 | 9.03 | 0.0 | 0 | 0 | 0 | 0 | -3.12 | 0 | -3.12 | 0 | -0.2 | 0 | -3.32 | 0 | 0.11 | -14.62 |
| 2020 (7) | 0.7 | -58.33 | 0.5 | 138.1 | 0.06 | 0 | 0 | 0 | 10.19 | 19.6 | -1.64 | 0 | 0.88 | -51.91 | 8.64 | -59.79 | 0.93 | 34.78 | 0 | 0 | 0.14 | 0 | 0.38 | -19.15 | 9.03 | 0.0 | 0 | 0 | 0 | 0 | -2.81 | 0 | -2.81 | 0 | -0.2 | 0 | -3.01 | 0 | 0.13 | -8.74 |
| 2019 (6) | 1.68 | -11.58 | 0.21 | 0.0 | 0 | 0 | 0 | 0 | 8.52 | -4.48 | -0.38 | 0 | 1.83 | -58.78 | 21.48 | -56.85 | 0.69 | -25.0 | 0.3 | 0 | 0 | 0 | 0.47 | 20.51 | 9.03 | 0.0 | 0 | 0 | 0 | 0 | -1.17 | 0 | -1.17 | 0 | -0.19 | 0 | -1.36 | 0 | 0.14 | -2.94 |
| 2018 (5) | 1.9 | 104.3 | 0.21 | 0 | 0 | 0 | 0 | 0 | 8.92 | -8.14 | -0.84 | 0 | 4.44 | 145.3 | 49.78 | 167.03 | 0.92 | -5.15 | 0 | 0 | 0 | 0 | 0.39 | 875.0 | 9.03 | 0.0 | 0 | 0 | 0 | 0 | -1.0 | 0 | -1.0 | 0 | -0.21 | 0 | -1.21 | 0 | 0.14 | 0 |
| 2017 (4) | 0.93 | -52.06 | 0 | 0 | 0 | 0 | 0 | 0 | 9.71 | -17.36 | -0.27 | 0 | 1.81 | -10.84 | 18.64 | 7.89 | 0.97 | 18.29 | 2.08 | 13.04 | 0 | 0 | 0.04 | 0.0 | 9.03 | 0.11 | 0.26 | 0.0 | 0.08 | -71.43 | -0.34 | 0 | 0 | 0 | 0.15 | 0 | -0.19 | 0 | 0.00 | 0 |
| 2016 (3) | 1.94 | -66.02 | 0 | 0 | 0 | 0 | 0 | 0 | 11.75 | -24.82 | -0.28 | 0 | 2.03 | -21.62 | 17.28 | 4.26 | 0.82 | -5.75 | 1.84 | 776.19 | 0 | 0 | 0.04 | -33.33 | 9.02 | 0.56 | 0.26 | 13.04 | 0.28 | 600.0 | -0.27 | 0 | 0.27 | -60.87 | -0.08 | 0 | -0.35 | 0 | 0.00 | -97.87 |
| 2015 (2) | 5.71 | 58.17 | 0 | 0 | 0 | 0 | 0 | 0 | 15.63 | -16.51 | 0.28 | -40.43 | 2.59 | 7.02 | 16.57 | 28.18 | 0.87 | 24.29 | 0.21 | 23.53 | 0 | 0 | 0.06 | 20.0 | 8.97 | 1.59 | 0.23 | 27.78 | 0.04 | 0 | 0.42 | -19.23 | 0.69 | -2.82 | -0.29 | 0 | 0.13 | -71.11 | 0.10 | 23.29 |
| 2014 (1) | 3.61 | 64.09 | 0.19 | -82.24 | 0.16 | 23.08 | 0 | 0 | 18.72 | 27.78 | 0.47 | 0 | 2.42 | -32.4 | 12.93 | -47.1 | 0.7 | -1.41 | 0.17 | -10.53 | 0 | 0 | 0.05 | -16.67 | 8.83 | 1.49 | 0.18 | 0.0 | 0 | 0 | 0.52 | 0 | 0.71 | 195.83 | -0.07 | 0 | 0.45 | 0 | 0.08 | 41.86 |
| 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) | 5.27 | 17.63 | -11.28 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.14 | -7.76 | 12.63 | -0.22 | -128.21 | -175.0 | 0.9 | -6.25 | 190.32 | 11.12 | -9.03 | 154.08 | 0.69 | -4.17 | -12.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 10.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.47 | -95.83 | 67.81 | -0.47 | -95.83 | 67.81 | 0 | 0 | 0 | -0.47 | -95.83 | 67.81 | 0.04 | 2.07 | -18.35 |
| 24Q2 (19) | 4.48 | 0.45 | -21.95 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.32 | 58.9 | 116.82 | 0.78 | 412.0 | 490.0 | 0.96 | 95.92 | 77.78 | 12.23 | 64.72 | 73.93 | 0.72 | -17.24 | -15.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 10.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.24 | 76.7 | 79.83 | -0.24 | 76.7 | 79.83 | 0 | 0 | 100.0 | -0.24 | 76.7 | 82.73 | 0.04 | -9.3 | -19.42 |
| 24Q1 (18) | 4.46 | 3.96 | -1.55 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.46 | -32.72 | -15.61 | -0.25 | -136.76 | -92.31 | 0.49 | -65.49 | -41.67 | 7.42 | -64.08 | -25.67 | 0.87 | 1.16 | 35.94 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.04 | -20.0 | -33.33 | 10.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.03 | -32.05 | -4.04 | -1.03 | -32.05 | -4.04 | 0 | 0 | 100.0 | -1.03 | -32.05 | 13.45 | 0.04 | -1.69 | -11.1 |
| 23Q4 (17) | 4.29 | -27.78 | 237.8 | 0.5 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.17 | 14.21 | -8.82 | 0.68 | 950.0 | 6900.0 | 1.42 | 358.06 | 294.44 | 20.67 | 372.07 | 370.23 | 0.86 | 8.86 | 8.86 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.05 | 0.0 | -16.67 | 10.41 | 0.0 | 50.65 | 0 | 0 | 0 | 0 | 0 | 0 | -0.78 | 46.58 | 9.3 | -0.78 | 46.58 | 9.3 | 0 | 0 | 100.0 | -0.78 | 46.58 | 26.42 | 0.04 | -10.28 | -43.41 |
| 23Q3 (16) | 5.94 | 3.48 | 288.24 | 0.5 | 0.0 | -37.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.9 | 77.57 | -24.0 | -0.08 | 60.0 | -700.0 | 0.31 | -42.59 | -58.11 | 4.38 | -37.73 | -55.21 | 0.79 | -7.06 | -4.82 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.05 | 0.0 | -84.38 | 10.41 | 0.0 | 3.79 | 0 | 0 | 0 | 0 | 0 | 0 | -1.46 | -22.69 | 64.13 | -1.46 | -22.69 | 64.13 | 0 | 100.0 | 100.0 | -1.46 | -5.04 | 65.81 | 0.05 | 0.72 | -21.81 |
| 23Q2 (15) | 5.74 | 26.71 | 1071.43 | 0.5 | 0.0 | -55.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.07 | -38.15 | -40.56 | -0.2 | -53.85 | 64.91 | 0.54 | -35.71 | -31.65 | 7.03 | -29.6 | -30.49 | 0.85 | 32.81 | -1.16 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.05 | -16.67 | -84.38 | 10.41 | 0.0 | 15.28 | 0 | 0 | 0 | 0 | 0 | 0 | -1.19 | -20.2 | 68.93 | -1.19 | -20.2 | 68.93 | -0.2 | 0.0 | 0.0 | -1.39 | -16.81 | 65.51 | 0.05 | 0.07 | -13.03 |
| 23Q1 (14) | 4.53 | 256.69 | 1462.07 | 0.5 | 0.0 | -30.56 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 1.73 | -27.31 | 14.57 | -0.13 | -1200.0 | 7.14 | 0.84 | 133.33 | -13.4 | 9.99 | 127.23 | -23.91 | 0.64 | -18.99 | -28.89 | 0 | 0 | 0 | 0.04 | -42.86 | -69.23 | 0.06 | 0.0 | -81.82 | 10.41 | 50.65 | 15.28 | 0 | 0 | 0 | 0 | 0 | 0 | -0.99 | -15.12 | 69.72 | -0.99 | -15.12 | 69.72 | -0.2 | 0.0 | 0.0 | -1.19 | -12.26 | 65.71 | 0.05 | -37.42 | -52.92 |
| 22Q4 (13) | 1.27 | -16.99 | -14.77 | 0.5 | -37.5 | -73.68 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 2.38 | -4.8 | 35.23 | -0.01 | 0.0 | 97.06 | 0.36 | -51.35 | -54.43 | 4.40 | -55.03 | -54.71 | 0.79 | -4.82 | -11.24 | 0 | 0 | 0 | 0.07 | -22.22 | -56.25 | 0.06 | -81.25 | -81.82 | 6.91 | -31.11 | -23.48 | 0 | 0 | 0 | 0 | 0 | 0 | -0.86 | 78.87 | 72.44 | -0.86 | 78.87 | 72.44 | -0.2 | 0.0 | 0.0 | -1.06 | 75.18 | 68.07 | 0.08 | 23.97 | -27.08 |
| 22Q3 (12) | 1.53 | 212.24 | 155.0 | 0.8 | -28.57 | 33.33 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | 2.5 | 38.89 | -8.76 | -0.01 | 98.25 | -109.09 | 0.74 | -6.33 | -14.94 | 9.78 | -3.36 | -1.23 | 0.83 | -3.49 | 38.33 | 0 | 0 | 0 | 0.09 | -18.18 | -50.0 | 0.32 | 0.0 | -11.11 | 10.03 | 11.07 | 11.07 | 0 | 0 | 0 | 0 | 0 | 0 | -4.07 | -6.27 | -45.88 | -4.07 | -6.27 | -45.88 | -0.2 | 0.0 | 0.0 | -4.27 | -5.96 | -42.81 | 0.06 | 12.03 | -46.37 |
| 22Q2 (11) | 0.49 | 68.97 | -9.26 | 1.12 | 55.56 | 86.67 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 1.8 | 19.21 | 30.43 | -0.57 | -307.14 | -1325.0 | 0.79 | -18.56 | -26.17 | 10.12 | -22.94 | -28.72 | 0.86 | -4.44 | 32.31 | 0 | 0 | 0 | 0.11 | -15.38 | 22.22 | 0.32 | -3.03 | -13.51 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.83 | -17.13 | -32.07 | -3.83 | -17.13 | -32.07 | -0.2 | 0.0 | 0.0 | -4.03 | -16.14 | -30.0 | 0.06 | -45.83 | -54.85 |
| 22Q1 (10) | 0.29 | -80.54 | -40.82 | 0.72 | -62.11 | 2.86 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 1.51 | -14.2 | -33.19 | -0.14 | 58.82 | -180.0 | 0.97 | 22.78 | 4.3 | 13.13 | 35.25 | 25.05 | 0.9 | 1.12 | 38.46 | 0 | 0 | 0 | 0.13 | -18.75 | 8.33 | 0.33 | 0.0 | -10.81 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.27 | -4.81 | -14.34 | -3.27 | -4.81 | -14.34 | -0.2 | 0.0 | 0.0 | -3.47 | -4.52 | -13.4 | 0.10 | -3.07 | -19.33 |
| 21Q4 (9) | 1.49 | 148.33 | 112.86 | 1.9 | 216.67 | 280.0 | 0.08 | 33.33 | 33.33 | 0 | 0 | 0 | 1.76 | -35.77 | -26.97 | -0.34 | -409.09 | -47.83 | 0.79 | -9.2 | -10.23 | 9.71 | -1.94 | 12.38 | 0.89 | 48.33 | -4.3 | 0 | 0 | 0 | 0.16 | -11.11 | 14.29 | 0.33 | -8.33 | -13.16 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.12 | -11.83 | -11.03 | -3.12 | -11.83 | -11.03 | -0.2 | 0.0 | 0.0 | -3.32 | -11.04 | -10.3 | 0.11 | -8.83 | -14.62 |
| 21Q3 (8) | 0.6 | 11.11 | 76.47 | 0.6 | 0.0 | -14.29 | 0.06 | -40.0 | 100.0 | 0 | 0 | 0 | 2.74 | 98.55 | 83.89 | 0.11 | 375.0 | 115.71 | 0.87 | -18.69 | -33.59 | 9.90 | -30.25 | -28.83 | 0.6 | -7.69 | -16.67 | 0 | 0 | 0 | 0.18 | 100.0 | 5.88 | 0.36 | -2.7 | -18.18 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.79 | 3.79 | -8.14 | -2.79 | 3.79 | -8.14 | -0.2 | 0.0 | -5.26 | -2.99 | 3.55 | -7.94 | 0.12 | -5.68 | -5.93 |
| 21Q2 (7) | 0.54 | 10.2 | -44.33 | 0.6 | -14.29 | 0 | 0.1 | 25.0 | 900.0 | 0 | 0 | 0 | 1.38 | -38.94 | -48.89 | -0.04 | 20.0 | 94.03 | 1.07 | 15.05 | -21.9 | 14.19 | 35.2 | 0 | 0.65 | 0.0 | -14.47 | 0 | 0 | 0 | 0.09 | -25.0 | -52.63 | 0.37 | 0.0 | 236.36 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.9 | -1.4 | -54.26 | -2.9 | -1.4 | -54.26 | -0.2 | 0.0 | -5.26 | -3.1 | -1.31 | -49.76 | 0.13 | -3.23 | 3.43 |
| 21Q1 (6) | 0.49 | -30.0 | -63.7 | 0.7 | 40.0 | 0 | 0.08 | 33.33 | 0 | 0 | 0 | 0 | 2.26 | -6.22 | -37.05 | -0.05 | 78.26 | -25.0 | 0.93 | 5.68 | -43.98 | 10.50 | 21.55 | 0 | 0.65 | -30.11 | 1.56 | 0 | 0 | 0 | 0.12 | -14.29 | 0 | 0.37 | -2.63 | 208.33 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.86 | -1.78 | -136.36 | -2.86 | -1.78 | -136.36 | -0.2 | 0.0 | -5.26 | -3.06 | -1.66 | -118.57 | 0.13 | 2.6 | 6.97 |
| 20Q4 (5) | 0.7 | 105.88 | -58.33 | 0.5 | -28.57 | 138.1 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 2.41 | 61.74 | 46.95 | -0.23 | 67.14 | 0.0 | 0.88 | -32.82 | -51.91 | 8.64 | -37.9 | 0 | 0.93 | 29.17 | 34.78 | 0 | 0 | -100.0 | 0.14 | -17.65 | 0 | 0.38 | -13.64 | -19.15 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.81 | -8.91 | -140.17 | -2.81 | -8.91 | -140.17 | -0.2 | -5.26 | -5.26 | -3.01 | -8.66 | -121.32 | 0.13 | 0.45 | -8.74 |
| 20Q3 (4) | 0.34 | -64.95 | 0.0 | 0.7 | 0 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.49 | -44.81 | 0.0 | -0.7 | -4.48 | 0.0 | 1.31 | -4.38 | 0.0 | 13.91 | 0 | 0.0 | 0.72 | -5.26 | 0.0 | 0 | 0 | 0.0 | 0.17 | -10.53 | 0.0 | 0.44 | 300.0 | 0.0 | 9.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.58 | -37.23 | 0.0 | -2.58 | -37.23 | 0.0 | -0.19 | 0.0 | 0.0 | -2.77 | -33.82 | 0.0 | 0.13 | 3.7 | 0.0 |
