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) | 2.05 | 15.17 | 4.11 | -0.72 | 5.07 | -33.98 | 0 | 0 | 38.13 | -14.08 | -3.78 | 0 | 32.61 | -11.46 | 85.52 | 3.06 | 0.7 | -28.57 | 1.72 | 514.29 | 0.43 | -91.87 | 0.85 | -10.53 | 8.24 | 0.0 | 1.05 | 5.0 | 0.97 | 0.0 | 2.09 | -64.7 | 4.11 | -47.91 | -1.0 | 0 | 1.09 | -79.96 | 0.04 | 4.31 |
| 2022 (9) | 1.78 | -61.88 | 4.14 | -43.6 | 7.68 | 2227.27 | 0 | 0 | 44.38 | -24.96 | 0.54 | -79.23 | 36.83 | -4.36 | 82.99 | 27.44 | 0.98 | 117.78 | 0.28 | -3.45 | 5.29 | -39.95 | 0.95 | 9.2 | 8.24 | 0.0 | 1.0 | 35.14 | 0.97 | 29.33 | 5.92 | -40.68 | 7.89 | -31.15 | -0.48 | 0 | 5.44 | -39.62 | 0.03 | 18.58 |
| 2021 (8) | 4.67 | -59.5 | 7.34 | 18.96 | 0.33 | 0 | 0 | 0 | 59.14 | 10.05 | 2.6 | -64.77 | 38.51 | -22.06 | 65.12 | -29.18 | 0.45 | -4.26 | 0.29 | -9.38 | 8.81 | 12.8 | 0.87 | -10.31 | 8.24 | 3.0 | 0.74 | 0 | 0.75 | 0 | 9.98 | -26.94 | 11.46 | -16.11 | -0.97 | 0 | 9.01 | -30.21 | 0.03 | -17.64 |
| 2020 (7) | 11.53 | 244.18 | 6.17 | -12.85 | 0 | 0 | 0 | 0 | 53.74 | -12.23 | 7.38 | 59.4 | 49.41 | 23.65 | 91.94 | 40.88 | 0.47 | 0.0 | 0.32 | -3.03 | 7.81 | 0 | 0.97 | 0 | 8.0 | 17.47 | 0 | 0 | 0 | 0 | 13.66 | 46.25 | 13.66 | 46.25 | -0.75 | 0 | 12.91 | 60.37 | 0.03 | 0 |
| 2019 (6) | 3.35 | 805.41 | 7.08 | 21.23 | 0 | 0 | 0 | 0 | 61.23 | 23.25 | 4.63 | 3.81 | 39.96 | 34.0 | 65.26 | 8.73 | 0.47 | 11.9 | 0.33 | -62.07 | 0 | 0 | 0 | 0 | 6.81 | 5.26 | 0 | 0 | 0 | 0 | 9.34 | 40.45 | 9.34 | 40.45 | -1.29 | 0 | 8.05 | 29.63 | 0.00 | 0 |
| 2018 (5) | 0.37 | -60.22 | 5.84 | -6.26 | 0 | 0 | 0 | 0 | 49.68 | 62.57 | 4.46 | 65.8 | 29.82 | 29.54 | 60.02 | -20.32 | 0.42 | 5.0 | 0.87 | -6.45 | 0 | 0 | 0 | 0 | 6.47 | 15.54 | 0 | 0 | 0 | 0 | 6.65 | 203.65 | 6.65 | 203.65 | -0.44 | 0 | 6.21 | 194.31 | 0.00 | 0 |
| 2017 (4) | 0.93 | 158.33 | 6.23 | 4.53 | 0.52 | 62.5 | 0 | 0 | 30.56 | 13.48 | 2.69 | -17.99 | 23.02 | 31.39 | 75.33 | 15.79 | 0.4 | 37.93 | 0.93 | 60.34 | 0.19 | -34.48 | 0 | 0 | 5.6 | 12.0 | 0 | 0 | 0 | 0 | 2.19 | 0 | 2.19 | 0 | -0.08 | 0 | 2.11 | 0 | 0.00 | 0 |
| 2016 (3) | 0.36 | 0 | 5.96 | 0 | 0.32 | 0 | 1.39 | 0 | 26.93 | 0 | 3.28 | 0 | 17.52 | 0 | 65.06 | 0 | 0.29 | 0 | 0.58 | 0 | 0.29 | 0 | 0 | 0 | 5.0 | 0 | 0 | 0 | 0 | 0 | -0.5 | 0 | -0.5 | 0 | 0 | 0 | -0.5 | 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) | 1.87 | -33.69 | -50.13 | 8.11 | 96.37 | 96.37 | 0.46 | -86.51 | -96.26 | 0 | 0 | 0 | 5.83 | -18.58 | -38.5 | 0.22 | 633.33 | -18.52 | 25.57 | -7.42 | -29.52 | 81.64 | 3.37 | -15.19 | 0.69 | 0.0 | 16.95 | 2.23 | 0.45 | 757.69 | 0.69 | 1.47 | 0 | 0.81 | -1.22 | -8.99 | 8.24 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 1.0 | 0.0 | 3.09 | 2.42 | 9.5 | -27.98 | 4.48 | 5.16 | -16.73 | 0.22 | 181.48 | 147.83 | 2.64 | 36.08 | -8.97 | 0.03 | -7.29 | -18.28 |
| 24Q2 (19) | 2.82 | -0.7 | 44.62 | 4.13 | 6.17 | 40.48 | 3.41 | -39.43 | -71.77 | 0 | 0 | 0 | 7.16 | -9.48 | -31.68 | 0.03 | -75.0 | -25.0 | 27.62 | -10.76 | -18.88 | 78.98 | -2.29 | -8.03 | 0.69 | 7.81 | -4.17 | 2.22 | 10.45 | 753.85 | 0.68 | 54.55 | 0 | 0.82 | -2.38 | -6.82 | 8.24 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 1.0 | 3.09 | 3.09 | 2.21 | 0.0 | -28.48 | 4.26 | 0.71 | -16.63 | -0.27 | 46.0 | 80.43 | 1.94 | 13.45 | 13.45 | 0.03 | -11.92 | -6.25 |
| 24Q1 (18) | 2.84 | 38.54 | 39.9 | 3.89 | -5.35 | -5.12 | 5.63 | 11.05 | -26.88 | 0 | 0 | 0 | 7.91 | -24.09 | 2.06 | 0.12 | 109.45 | 104.26 | 30.95 | -5.09 | -8.81 | 80.83 | -5.49 | -1.86 | 0.64 | -8.57 | -27.27 | 2.01 | 16.86 | 617.86 | 0.44 | 2.33 | -91.74 | 0.84 | -1.18 | -9.68 | 8.24 | 0.0 | 0.0 | 1.05 | 0.0 | 5.0 | 0.97 | 0.0 | 0.0 | 2.21 | 5.74 | -28.71 | 4.23 | 2.92 | -16.57 | -0.5 | 50.0 | -66.67 | 1.71 | 56.88 | -38.93 | 0.03 | -7.09 | 3.15 |
| 23Q4 (17) | 2.05 | -45.33 | 15.17 | 4.11 | -0.48 | -0.72 | 5.07 | -58.78 | -33.98 | 0 | 0 | 0 | 10.42 | 9.92 | 4.41 | -1.27 | -570.37 | -2216.67 | 32.61 | -10.12 | -11.46 | 85.52 | -11.15 | 3.08 | 0.7 | 18.64 | -28.57 | 1.72 | 561.54 | 514.29 | 0.43 | 0 | -91.87 | 0.85 | -4.49 | -10.53 | 8.24 | 0.0 | 0.0 | 1.05 | 0.0 | 5.0 | 0.97 | 0.0 | 0.0 | 2.09 | -37.8 | -64.7 | 4.11 | -23.61 | -47.91 | -1.0 | -117.39 | -108.33 | 1.09 | -62.41 | -79.96 | 0.04 | 7.72 | 4.31 |
| 23Q3 (16) | 3.75 | 92.31 | 56.9 | 4.13 | 40.48 | -6.56 | 12.3 | 1.82 | 63.13 | 0 | 0 | 0 | 9.48 | -9.54 | -17.13 | 0.27 | 575.0 | 164.29 | 36.28 | 6.55 | 15.65 | 96.26 | 12.09 | 65.15 | 0.59 | -18.06 | 11.32 | 0.26 | 0.0 | -10.34 | 0 | 0 | -100.0 | 0.89 | 1.14 | -10.1 | 8.24 | 0.0 | 0.0 | 1.05 | 0.0 | 5.0 | 0.97 | 0.0 | 0.0 | 3.36 | 8.74 | -42.66 | 5.38 | 5.28 | -31.29 | -0.46 | 66.67 | -2400.0 | 2.9 | 69.59 | -50.68 | 0.03 | 6.36 | -6.24 |
| 23Q2 (15) | 1.95 | -3.94 | -63.82 | 2.94 | -28.29 | -54.28 | 12.08 | 56.88 | 177.7 | 0 | 0 | 0 | 10.48 | 35.23 | -12.96 | 0.04 | 101.42 | -90.0 | 34.05 | 0.32 | -0.7 | 85.88 | 4.27 | 42.73 | 0.72 | -18.18 | 16.13 | 0.26 | -7.14 | -10.34 | 0 | -100.0 | -100.0 | 0.88 | -5.38 | -12.87 | 8.24 | 0.0 | 0.0 | 1.05 | 5.0 | 5.0 | 0.97 | 0.0 | 0.0 | 3.09 | -0.32 | -50.8 | 5.11 | 0.79 | -38.06 | -1.38 | -360.0 | -475.0 | 1.71 | -38.93 | -71.69 | 0.03 | -3.09 | -12.17 |
| 23Q1 (14) | 2.03 | 14.04 | -58.99 | 4.1 | -0.97 | -37.12 | 7.7 | 0.26 | 2164.71 | 0 | 0 | 0 | 7.75 | -22.34 | -29.09 | -2.82 | -4800.0 | -664.0 | 33.94 | -7.85 | -3.66 | 82.36 | -0.74 | 37.25 | 0.88 | -10.2 | 31.34 | 0.28 | 0.0 | -6.67 | 5.33 | 0.76 | -40.45 | 0.93 | -2.11 | 4.49 | 8.24 | 0.0 | 0.0 | 1.0 | 0.0 | 35.14 | 0.97 | 0.0 | 29.33 | 3.1 | -47.64 | -70.42 | 5.07 | -35.74 | -57.61 | -0.3 | 37.5 | -207.14 | 2.8 | -48.53 | -73.98 | 0.03 | -6.05 | 13.88 |
| 22Q4 (13) | 1.78 | -25.52 | -61.88 | 4.14 | -6.33 | -43.6 | 7.68 | 1.86 | 2227.27 | 0 | 0 | 0 | 9.98 | -12.76 | -48.58 | 0.06 | 114.29 | -94.83 | 36.83 | 17.41 | -4.36 | 82.97 | 42.35 | 27.42 | 0.98 | 84.91 | 117.78 | 0.28 | -3.45 | -3.45 | 5.29 | -13.56 | -39.95 | 0.95 | -4.04 | 9.2 | 8.24 | 0.0 | 0.0 | 1.0 | 0.0 | 35.14 | 0.97 | 0.0 | 29.33 | 5.92 | 1.02 | -40.68 | 7.89 | 0.77 | -31.15 | -0.48 | -2500.0 | 50.52 | 5.44 | -7.48 | -39.62 | 0.03 | -3.17 | 18.58 |
| 22Q3 (12) | 2.39 | -55.66 | -23.15 | 4.42 | -31.26 | -39.7 | 7.54 | 73.33 | 0 | 0 | 0 | 0 | 11.44 | -4.98 | -21.7 | -0.42 | -205.0 | -290.91 | 31.37 | -8.52 | -16.81 | 58.29 | -3.13 | -11.67 | 0.53 | -14.52 | -36.14 | 0.29 | 0.0 | -3.33 | 6.12 | 0.16 | 0.66 | 0.99 | -1.98 | 11.24 | 8.24 | 0.0 | 0.12 | 1.0 | 0.0 | 35.14 | 0.97 | 0.0 | 29.33 | 5.86 | -6.69 | -33.48 | 7.83 | -5.09 | -23.98 | 0.02 | 108.33 | 101.59 | 5.88 | -2.65 | -22.12 | 0.04 | -0.38 | 11.17 |
| 22Q2 (11) | 5.39 | 8.89 | -18.95 | 6.43 | -1.38 | 12.61 | 4.35 | 1179.41 | 0 | 0 | 0 | 0 | 12.04 | 10.16 | -12.5 | 0.4 | -20.0 | -49.37 | 34.29 | -2.67 | -3.6 | 60.17 | 0.27 | -4.82 | 0.62 | -7.46 | 19.23 | 0.29 | -3.33 | -3.33 | 6.11 | -31.73 | 0.66 | 1.01 | 13.48 | 10.99 | 8.24 | 0.0 | 0.12 | 1.0 | 35.14 | 0 | 0.97 | 29.33 | 0 | 6.28 | -40.08 | -57.8 | 8.25 | -31.02 | -44.56 | -0.24 | -185.71 | 80.49 | 6.04 | -43.87 | -55.75 | 0.04 | 25.65 | 24.51 |
| 22Q1 (10) | 4.95 | 6.0 | -42.51 | 6.52 | -11.17 | 3.82 | 0.34 | 3.03 | 0 | 0 | 0 | 0 | 10.93 | -43.69 | -3.79 | 0.5 | -56.9 | 13.64 | 35.23 | -8.52 | 14.94 | 60.01 | -7.85 | 14.0 | 0.67 | 48.89 | 67.5 | 0.3 | 3.45 | -3.23 | 8.95 | 1.59 | 41.61 | 0.89 | 2.3 | -5.32 | 8.24 | 0.0 | 0.49 | 0.74 | 0.0 | 0 | 0.75 | 0.0 | 0 | 10.48 | 5.01 | -25.67 | 11.96 | 4.36 | -15.18 | 0.28 | 128.87 | 128.57 | 10.76 | 19.42 | -17.99 | 0.03 | -2.17 | -9.23 |
| 21Q4 (9) | 4.67 | 50.16 | -59.5 | 7.34 | 0.14 | 18.96 | 0.33 | 0 | 0 | 0 | 0 | 0 | 19.41 | 32.85 | 11.42 | 1.16 | 427.27 | -49.57 | 38.51 | 2.12 | -22.06 | 65.12 | -1.31 | -29.18 | 0.45 | -45.78 | -4.26 | 0.29 | -3.33 | -9.38 | 8.81 | 44.9 | 12.8 | 0.87 | -2.25 | -10.31 | 8.24 | 0.12 | 3.0 | 0.74 | 0.0 | 0 | 0.75 | 0.0 | 0 | 9.98 | 13.28 | -26.94 | 11.46 | 11.26 | -16.11 | -0.97 | 23.02 | -29.33 | 9.01 | 19.34 | -30.21 | 0.03 | -9.22 | -17.64 |
| 21Q3 (8) | 3.11 | -53.23 | -2.2 | 7.33 | 28.37 | -10.28 | 0 | 0 | 0 | 0 | 0 | 0 | 14.61 | 6.18 | 6.41 | 0.22 | -72.15 | -86.08 | 37.71 | 6.02 | -9.52 | 65.98 | 4.38 | -13.31 | 0.83 | 59.62 | 144.12 | 0.3 | 0.0 | -3.23 | 6.08 | 0.16 | 0 | 0.89 | -2.2 | 0 | 8.23 | 0.0 | 7.3 | 0.74 | 0 | 0 | 0.75 | 0 | 0 | 8.81 | -40.79 | -22.45 | 10.3 | -30.78 | -9.33 | -1.26 | -2.44 | 13.7 | 7.55 | -44.69 | -23.74 | 0.03 | 11.57 | 0 |
| 21Q2 (7) | 6.65 | -22.76 | 64.2 | 5.71 | -9.08 | 11.31 | 0 | 0 | 0 | 0 | 0 | 0 | 13.76 | 21.13 | -12.47 | 0.79 | 79.55 | -72.95 | 35.57 | 16.05 | -11.05 | 63.21 | 20.09 | 0 | 0.52 | 30.0 | 13.04 | 0.3 | -3.23 | -3.23 | 6.07 | -3.96 | 0 | 0.91 | -3.19 | 0 | 8.23 | 0.37 | 7.3 | 0 | 0 | 0 | 0 | 0 | 0 | 14.88 | 5.53 | 52.3 | 14.88 | 5.53 | 52.3 | -1.23 | -25.51 | 36.27 | 13.65 | 4.04 | 74.11 | 0.03 | -8.4 | 0 |
| 21Q1 (6) | 8.61 | -25.33 | 298.61 | 6.28 | 1.78 | -14.56 | 0 | 0 | 0 | 0 | 0 | 0 | 11.36 | -34.79 | 65.36 | 0.44 | -80.87 | -24.14 | 30.65 | -37.97 | -18.09 | 52.64 | -42.75 | 0 | 0.4 | -14.89 | -6.98 | 0.31 | -3.12 | -3.12 | 6.32 | -19.08 | 0 | 0.94 | -3.09 | 0 | 8.2 | 2.5 | 20.41 | 0 | 0 | 0 | 0 | 0 | 0 | 14.1 | 3.22 | 41.99 | 14.1 | 3.22 | 41.99 | -0.98 | -30.67 | 36.77 | 13.12 | 1.63 | 56.56 | 0.03 | -11.23 | 0 |
| 20Q4 (5) | 11.53 | 262.58 | 244.18 | 6.17 | -24.48 | -12.85 | 0 | 0 | 0 | 0 | 0 | 0 | 17.42 | 26.88 | -5.53 | 2.3 | 45.57 | 27.07 | 49.41 | 18.55 | 23.65 | 91.94 | 20.8 | 0 | 0.47 | 38.24 | 0.0 | 0.32 | 3.23 | -3.03 | 7.81 | 0 | 0 | 0.97 | 0 | 0 | 8.0 | 4.3 | 17.47 | 0 | 0 | 0 | 0 | 0 | 0 | 13.66 | 20.25 | 46.25 | 13.66 | 20.25 | 46.25 | -0.75 | 48.63 | 41.86 | 12.91 | 30.4 | 60.37 | 0.03 | 0 | 0 |
| 20Q3 (4) | 3.18 | -21.48 | 0.0 | 8.17 | 59.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 13.73 | -12.66 | 0.0 | 1.58 | -45.89 | 0.0 | 41.68 | 4.23 | 0.0 | 76.11 | 0 | 0.0 | 0.34 | -26.09 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.67 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.36 | 16.27 | 0.0 | 11.36 | 16.27 | 0.0 | -1.46 | 24.35 | 0.0 | 9.9 | 26.28 | 0.0 | 0.00 | 0 | 0.0 |
