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 | -43.05 | 0 | 0 | 0.2 | 0.0 | 0 | 0 | 4.97 | 1.22 | -1.36 | 0 | 1.35 | 25.0 | 27.16 | 23.49 | 0.81 | -2.41 | 0 | 0 | 0.12 | -62.5 | 0.02 | -50.0 | 16.61 | 0.0 | 0 | 0 | 0 | 0 | -5.47 | 0 | -5.47 | 0 | -0.26 | 0 | -5.73 | 0 | 0.00 | 0 |
| 2022 (9) | 3.02 | -55.59 | 0 | 0 | 0.2 | -16.67 | 0 | 0 | 4.91 | -26.28 | -0.77 | 0 | 1.08 | -35.33 | 22.00 | -12.28 | 0.83 | -35.66 | 0 | 0 | 0.32 | -38.46 | 0.04 | -20.0 | 16.61 | 0.0 | 0 | 0 | 0 | 0 | -4.13 | 0 | -4.13 | 0 | -0.26 | 0 | -4.39 | 0 | 0.01 | -44.32 |
| 2021 (8) | 6.8 | 23.41 | 0 | 0 | 0.24 | -41.46 | 0 | 0 | 6.66 | 3.26 | -1.12 | 0 | 1.67 | 4.38 | 25.08 | 1.08 | 1.29 | 37.23 | 0 | 0 | 0.52 | -89.82 | 0.05 | 0 | 16.61 | 0.0 | 0 | 0 | 0 | 0 | -3.36 | 0 | -3.36 | 0 | -0.31 | 0 | -3.67 | 0 | 0.02 | 38.35 |
| 2020 (7) | 5.51 | 122.18 | 0 | 0 | 0.41 | 10.81 | 0 | 0 | 6.45 | -27.45 | 0.13 | 0 | 1.6 | -18.37 | 24.81 | 12.51 | 0.94 | 1.08 | 6.94 | 1.17 | 5.11 | 8.72 | 0 | 0 | 16.61 | 0.0 | 0 | 0 | 0 | 0 | -2.25 | 0 | -2.25 | 0 | -0.29 | 0 | -2.54 | 0 | 0.01 | 65.82 |
| 2019 (6) | 2.48 | -41.09 | 0.01 | -98.33 | 0.37 | 23.33 | 0 | 0 | 8.89 | -14.85 | -1.4 | 0 | 1.96 | -34.23 | 22.05 | -22.76 | 0.93 | -12.26 | 6.86 | 0.44 | 4.7 | -2.49 | 0 | 0 | 16.61 | 0.0 | 0 | 0 | 0 | 0 | -2.38 | 0 | -2.38 | 0 | 0.11 | -42.11 | -2.27 | 0 | 0.01 | -13.16 |
| 2018 (5) | 4.21 | 17.6 | 0.6 | 200.0 | 0.3 | -52.38 | 0 | 0 | 10.44 | -8.02 | -1.0 | 0 | 2.98 | -10.51 | 28.54 | -2.71 | 1.06 | -15.2 | 6.83 | 0 | 4.82 | 1454.84 | 0 | 0 | 16.61 | 0.0 | 0 | 0 | 0 | 0 | -1.0 | 0 | -1.0 | 0 | 0.19 | -5.0 | -0.81 | 0 | 0.01 | 0 |
| 2017 (4) | 3.58 | -14.56 | 0.2 | -60.0 | 0.63 | 103.23 | 0 | 0 | 11.35 | -6.89 | -0.76 | 0 | 3.33 | -18.38 | 29.34 | -12.34 | 1.25 | -10.71 | 0 | 0 | 0.31 | -60.76 | 0 | 0 | 16.61 | 0.0 | 0.15 | 0.0 | 0 | 0 | -0.34 | 0 | -0.19 | 0 | 0.2 | -41.18 | -0.14 | 0 | 0.00 | 0 |
| 2016 (3) | 4.19 | -18.0 | 0.5 | 0.0 | 0.31 | -6.06 | 0 | 0 | 12.19 | -10.56 | -0.28 | 0 | 4.08 | 12.09 | 33.47 | 25.33 | 1.4 | 35.92 | 0 | 0 | 0.79 | -13.19 | 0 | 0 | 16.61 | 0.0 | 0.15 | 25.0 | 0 | 0 | 0.43 | -40.28 | 0.57 | -32.14 | 0.34 | -42.37 | 0.77 | -41.22 | 0.00 | 0 |
| 2015 (2) | 5.11 | 16.93 | 0.5 | 2.04 | 0.33 | -35.29 | 0 | 0 | 13.63 | -17.79 | 0.31 | -78.01 | 3.64 | -42.22 | 26.71 | -29.72 | 1.03 | -16.94 | 0 | 0 | 0.91 | 13.75 | 0 | 0 | 16.61 | -3.37 | 0.12 | 0 | 0 | 0 | 0.72 | -40.0 | 0.84 | -30.0 | 0.59 | -6.35 | 1.31 | -28.42 | 0.00 | 0 |
| 2014 (1) | 4.37 | -8.19 | 0.49 | -40.96 | 0.51 | 37.84 | 0 | 0 | 16.58 | 1.53 | 1.41 | -36.49 | 6.3 | 18.64 | 38.00 | 16.86 | 1.24 | 0.0 | 0 | 0 | 0.8 | -52.66 | 0 | 0 | 17.19 | 4.75 | 0 | 0 | 0 | 0 | 1.2 | 0 | 1.2 | 0 | 0.63 | 65.79 | 1.83 | 771.43 | 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) | 1.79 | 7.19 | -3.76 | 0.2 | 0 | 0 | 0.16 | -11.11 | -20.0 | 0 | 0 | 0 | 1.27 | -2.31 | 14.41 | -0.48 | -65.52 | -33.33 | 1.36 | -11.11 | 2.26 | 27.53 | -13.99 | 0.6 | 0.69 | -12.66 | -4.17 | 0 | 0 | 0 | 0.02 | -60.0 | -88.24 | 0.01 | -50.0 | -66.67 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.54 | -7.92 | -32.66 | -6.54 | -7.92 | -32.66 | -0.25 | -8.7 | -4.17 | -6.79 | -7.95 | -31.33 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.67 | -5.11 | -31.56 | 0 | 0 | 0 | 0.18 | -5.26 | -5.26 | 0 | 0 | 0 | 1.3 | 7.44 | 2.36 | -0.29 | 3.33 | -20.83 | 1.53 | 14.18 | 27.5 | 32.01 | 13.46 | 33.63 | 0.79 | 9.72 | 1.28 | 0 | 0 | 0 | 0.05 | -44.44 | -77.27 | 0.02 | 0.0 | 0.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.06 | -5.03 | -32.89 | -6.06 | -5.03 | -32.89 | -0.23 | 4.17 | 11.54 | -6.29 | -4.66 | -30.5 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.76 | 2.33 | -32.05 | 0 | 0 | 0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0 | 1.21 | 4.31 | -15.38 | -0.3 | 47.37 | -50.0 | 1.34 | -0.74 | 3.08 | 28.21 | 3.86 | 10.46 | 0.72 | -11.11 | -23.4 | 0 | 0 | 0 | 0.09 | -25.0 | -66.67 | 0.02 | 0.0 | -33.33 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.77 | -5.48 | -33.26 | -5.77 | -5.48 | -33.26 | -0.24 | 7.69 | 11.11 | -6.01 | -4.89 | -30.65 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 1.72 | -7.53 | -43.05 | 0 | 0 | 0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 1.16 | 4.5 | 10.48 | -0.57 | -58.33 | -256.25 | 1.35 | 1.5 | 25.0 | 27.16 | -0.74 | 23.49 | 0.81 | 12.5 | -2.41 | 0 | 0 | 0 | 0.12 | -29.41 | -62.5 | 0.02 | -33.33 | -50.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.47 | -10.95 | -32.45 | -5.47 | -10.95 | -32.45 | -0.26 | -8.33 | 0.0 | -5.73 | -10.83 | -30.52 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 1.86 | -23.77 | 5.68 | 0 | 0 | -100.0 | 0.2 | 5.26 | -4.76 | 0 | 0 | 0 | 1.11 | -12.6 | -11.9 | -0.36 | -50.0 | -300.0 | 1.33 | 10.83 | -3.62 | 27.37 | 14.25 | 7.88 | 0.72 | -7.69 | -17.24 | 0 | 0 | 0 | 0.17 | -22.73 | -54.05 | 0.03 | 50.0 | -25.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.93 | -8.11 | -24.18 | -4.93 | -8.11 | -24.18 | -0.24 | 7.69 | 4.0 | -5.17 | -7.26 | -22.51 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 2.44 | -5.79 | -14.69 | 0 | 0 | 0 | 0.19 | 0.0 | -13.64 | 0 | 0 | 0 | 1.27 | -11.19 | -5.93 | -0.24 | -20.0 | -14.29 | 1.2 | -7.69 | -17.24 | 23.95 | -6.22 | -3.7 | 0.78 | -17.02 | -27.1 | 0 | 0 | 0 | 0.22 | -18.52 | -46.34 | 0.02 | -33.33 | -50.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.56 | -5.31 | -17.22 | -4.56 | -5.31 | -17.22 | -0.26 | 3.7 | 7.14 | -4.82 | -4.78 | -15.59 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 2.59 | -14.24 | -44.06 | 0 | 0 | 0 | 0.19 | -5.0 | -17.39 | 0 | 0 | 0 | 1.43 | 36.19 | 14.4 | -0.2 | -25.0 | 35.48 | 1.3 | 20.37 | -3.7 | 25.54 | 16.11 | 18.81 | 0.94 | 13.25 | -27.69 | 0 | 0 | 0 | 0.27 | -15.62 | -41.3 | 0.03 | -25.0 | -25.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.33 | -4.84 | -17.66 | -4.33 | -4.84 | -17.66 | -0.27 | -3.85 | 6.9 | -4.6 | -4.78 | -15.87 | 0.01 | 10.03 | -40.13 |
| 22Q4 (13) | 3.02 | 71.59 | -55.59 | 0 | -100.0 | 0 | 0.2 | -4.76 | -16.67 | 0 | 0 | 0 | 1.05 | -16.67 | -33.54 | -0.16 | -77.78 | -900.0 | 1.08 | -21.74 | -35.33 | 22.00 | -13.29 | -12.15 | 0.83 | -4.6 | -35.66 | 0 | 0 | 0 | 0.32 | -13.51 | -38.46 | 0.04 | 0.0 | -20.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.13 | -4.03 | -22.92 | -4.13 | -4.03 | -22.92 | -0.26 | -4.0 | 16.13 | -4.39 | -4.03 | -19.62 | 0.01 | -46.64 | -44.32 |
| 22Q3 (12) | 1.76 | -38.46 | -61.74 | 0.1 | 0 | 0.0 | 0.21 | -4.55 | -48.78 | 0 | 0 | 0 | 1.26 | -6.67 | -23.64 | -0.09 | 57.14 | 80.0 | 1.38 | -4.83 | -31.34 | 25.37 | 2.0 | -16.32 | 0.87 | -18.69 | -35.07 | 0 | 0 | 0 | 0.37 | -9.76 | -82.87 | 0.04 | 0.0 | 300.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.97 | -2.06 | -17.11 | -3.97 | -2.06 | -17.11 | -0.25 | 10.71 | 16.67 | -4.22 | -1.2 | -14.36 | 0.02 | 0.48 | 48.99 |
| 22Q2 (11) | 2.86 | -38.23 | -28.32 | 0 | 0 | 0 | 0.22 | -4.35 | -56.86 | 0 | 0 | 0 | 1.35 | 8.0 | -25.0 | -0.21 | 32.26 | 41.67 | 1.45 | 7.41 | -21.2 | 24.87 | 15.7 | -11.19 | 1.07 | -17.69 | -34.36 | 0 | 0 | -100.0 | 0.41 | -10.87 | -91.63 | 0.04 | 0.0 | 0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.89 | -5.71 | -32.31 | -3.89 | -5.71 | -32.31 | -0.28 | 3.45 | 6.67 | -4.17 | -5.04 | -28.7 | 0.02 | 1.5 | 44.47 |
| 22Q1 (10) | 4.63 | -31.91 | -0.43 | 0 | 0 | 0 | 0.23 | -4.17 | -51.06 | 0 | 0 | 0 | 1.25 | -20.89 | -23.78 | -0.31 | -1650.0 | 6.06 | 1.35 | -19.16 | -20.59 | 21.50 | -14.14 | -20.59 | 1.3 | 0.78 | 11.11 | 0 | 0 | -100.0 | 0.46 | -11.54 | -90.89 | 0.04 | -20.0 | 0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.68 | -9.52 | -42.64 | -3.68 | -9.52 | -42.64 | -0.29 | 6.45 | 0.0 | -3.97 | -8.17 | -38.33 | 0.02 | 2.33 | 38.2 |
| 21Q4 (9) | 6.8 | 47.83 | 23.41 | 0 | -100.0 | 0 | 0.24 | -41.46 | -41.46 | 0 | 0 | 0 | 1.58 | -4.24 | 2.6 | 0.02 | 104.44 | 106.06 | 1.67 | -16.92 | 4.38 | 25.04 | -17.41 | 0.93 | 1.29 | -3.73 | 37.23 | 0 | 0 | -100.0 | 0.52 | -75.93 | -89.82 | 0.05 | 400.0 | 0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.36 | 0.88 | -49.33 | -3.36 | 0.88 | -49.33 | -0.31 | -3.33 | -6.9 | -3.67 | 0.54 | -44.49 | 0.02 | 42.77 | 38.35 |
| 21Q3 (8) | 4.6 | 15.29 | -24.84 | 0.1 | 0 | -80.0 | 0.41 | -19.61 | -18.0 | 0 | 0 | 0 | 1.65 | -8.33 | 3.77 | -0.45 | -25.0 | 2.17 | 2.01 | 9.24 | 18.24 | 30.32 | 8.25 | 18.95 | 1.34 | -17.79 | 109.38 | 0 | -100.0 | -100.0 | 2.16 | -55.92 | -55.28 | 0.01 | 0 | 0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.39 | -15.31 | -76.56 | -3.39 | -15.31 | -76.56 | -0.3 | 0.0 | 0.0 | -3.69 | -13.89 | -66.22 | 0.01 | -2.57 | -6.13 |
| 21Q2 (7) | 3.99 | -14.19 | 46.69 | 0 | 0 | -100.0 | 0.51 | 8.51 | 30.77 | 0 | 0 | 0 | 1.8 | 9.76 | 19.21 | -0.36 | -9.09 | -129.03 | 1.84 | 8.24 | 3.95 | 28.01 | 3.46 | 0 | 1.63 | 39.32 | 94.05 | 2.85 | -59.05 | -58.52 | 4.9 | -2.97 | 9.13 | 0 | 0 | 0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.94 | -13.95 | -101.37 | -2.94 | -13.95 | -101.37 | -0.3 | -3.45 | 0.0 | -3.24 | -12.89 | -84.09 | 0.01 | -2.9 | 87.58 |
| 21Q1 (6) | 4.65 | -15.61 | 81.64 | 0 | 0 | 0 | 0.47 | 14.63 | 23.68 | 0 | 0 | 0 | 1.64 | 6.49 | -9.39 | -0.33 | 0.0 | 0.0 | 1.7 | 6.25 | -14.57 | 27.07 | 9.13 | 0 | 1.17 | 24.47 | 19.39 | 6.96 | 0.29 | 1.46 | 5.05 | -1.17 | 10.02 | 0 | 0 | 0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.58 | -14.67 | 4.44 | -2.58 | -14.67 | 4.44 | -0.29 | 0.0 | -390.0 | -2.87 | -12.99 | -10.38 | 0.01 | 2.44 | 82.46 |
| 20Q4 (5) | 5.51 | -9.97 | 122.18 | 0 | -100.0 | -100.0 | 0.41 | -18.0 | 10.81 | 0 | 0 | 0 | 1.54 | -3.14 | -12.5 | -0.33 | 28.26 | 35.29 | 1.6 | -5.88 | -18.37 | 24.81 | -2.67 | 0 | 0.94 | 46.88 | 1.08 | 6.94 | 0.0 | 1.17 | 5.11 | 5.8 | 8.72 | 0 | 0 | 0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.25 | -17.19 | 5.46 | -2.25 | -17.19 | 5.46 | -0.29 | 3.33 | -363.64 | -2.54 | -14.41 | -11.89 | 0.01 | -3.14 | 65.82 |
| 20Q3 (4) | 6.12 | 125.0 | 0.0 | 0.5 | 66.67 | 0.0 | 0.5 | 28.21 | 0.0 | 0 | 0 | 0.0 | 1.59 | 5.3 | 0.0 | -0.46 | -137.1 | 0.0 | 1.7 | -3.95 | 0.0 | 25.49 | 0 | 0.0 | 0.64 | -23.81 | 0.0 | 6.94 | 1.02 | 0.0 | 4.83 | 7.57 | 0.0 | 0 | 0 | 0.0 | 16.61 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.92 | -31.51 | 0.0 | -1.92 | -31.51 | 0.0 | -0.3 | 0.0 | 0.0 | -2.22 | -26.14 | 0.0 | 0.01 | 94.69 | 0.0 |
