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) | 1.05 | 16.67 | 8.02 | -7.18 | 0.78 | 23.81 | 0 | 0 | 5.58 | 17.72 | -0.48 | 0 | 0.16 | 45.45 | 2.87 | 23.56 | 0.1 | 0.0 | 0.77 | 2.67 | 5.95 | -4.95 | 0.01 | 0 | 14.3 | -51.82 | 0 | 0 | 0 | 0 | -7.86 | 0 | -7.86 | 0 | 0.3 | 0 | -7.56 | 0 | 0.00 | 0 |
| 2022 (9) | 0.9 | 114.29 | 8.64 | 47.95 | 0.63 | -81.79 | 0 | 0 | 4.74 | 54.9 | -0.87 | 0 | 0.11 | -8.33 | 2.32 | -40.82 | 0.1 | 0.0 | 0.75 | -1.32 | 6.26 | -0.16 | 0 | 0 | 29.68 | 0.0 | 0 | 0 | 0 | 0 | -24.61 | 0 | -24.61 | 0 | -0.13 | 0 | -24.74 | 0 | 0.00 | 0 |
| 2021 (8) | 0.42 | -48.15 | 5.84 | 35.81 | 3.46 | -41.95 | 0 | 0 | 3.06 | -33.48 | -1.65 | 0 | 0.12 | 33.33 | 3.92 | 100.44 | 0.1 | -9.09 | 0.76 | 4.11 | 6.27 | -6.97 | 0 | 0 | 29.68 | 16.94 | 0 | 0 | 0 | 0 | -23.66 | 0 | -23.66 | 0 | -0.31 | 0 | -23.97 | 0 | 0.00 | 0 |
| 2020 (7) | 0.81 | 710.0 | 4.3 | -14.0 | 5.96 | 215.34 | 0 | 0 | 4.6 | -16.06 | -1.37 | 0 | 0.09 | -50.0 | 1.96 | -40.43 | 0.11 | -15.38 | 0.73 | -24.74 | 6.74 | -34.88 | 0.01 | 0.0 | 25.38 | 0.0 | 0 | 0 | 0 | 0 | -18.97 | 0 | -18.97 | 0 | -0.31 | 0 | -19.28 | 0 | 0.00 | 0 |
| 2019 (6) | 0.1 | -65.52 | 5.0 | 1.42 | 1.89 | 3.85 | 0 | 0 | 5.48 | -5.68 | -1.92 | 0 | 0.18 | 20.0 | 3.28 | 27.23 | 0.13 | -50.0 | 0.97 | -30.71 | 10.35 | -13.89 | 0.01 | -66.67 | 25.38 | 0.0 | 0 | 0 | 0 | 0 | -17.6 | 0 | -17.6 | 0 | -0.14 | 0 | -17.74 | 0 | 0.00 | 0 |
| 2018 (5) | 0.29 | -48.21 | 4.93 | -28.03 | 1.82 | -66.73 | 0 | 0 | 5.81 | -12.24 | -1.08 | 0 | 0.15 | 0.0 | 2.58 | 13.94 | 0.26 | -16.13 | 1.4 | -7.89 | 12.02 | 70.5 | 0.03 | -25.0 | 25.38 | 0.0 | 0 | 0 | 0 | 0 | -15.69 | 0 | -15.69 | 0 | -0.02 | 0 | -15.71 | 0 | 0.00 | 0 |
| 2017 (4) | 0.56 | -67.44 | 6.85 | 13.98 | 5.47 | -42.3 | 0 | 0 | 6.62 | -2.5 | -3.26 | 0 | 0.15 | -48.28 | 2.27 | -46.95 | 0.31 | -50.79 | 1.52 | -0.65 | 7.05 | 4047.06 | 0.04 | -33.33 | 25.38 | 0.0 | 0 | 0 | 0 | 0 | -14.59 | 0 | -14.59 | 0 | -0.09 | 0 | -14.68 | 0 | 0.00 | 0 |
| 2016 (3) | 1.72 | 28.36 | 6.01 | 43.78 | 9.48 | 207.79 | 0 | 0 | 6.79 | -55.79 | -3.48 | 0 | 0.29 | 3.57 | 4.27 | 134.29 | 0.63 | -8.7 | 1.53 | -1.29 | 0.17 | -97.66 | 0.06 | -25.0 | 25.38 | 0.0 | 0 | 0 | 0 | 0 | -11.32 | 0 | -11.32 | 0 | -0.07 | 0 | -11.39 | 0 | 0.02 | 1261.83 |
| 2015 (2) | 1.34 | -34.95 | 4.18 | 60.77 | 3.08 | -13.48 | 0 | 0 | 15.36 | -2.48 | -3.22 | 0 | 0.28 | 40.0 | 1.82 | 43.55 | 0.69 | -16.87 | 1.55 | -9.36 | 7.27 | -25.89 | 0.08 | 14.29 | 25.38 | 0.0 | 0 | 0 | 0 | 0 | -7.81 | 0 | -7.81 | 0 | -0.01 | 0 | -7.82 | 0 | 0.00 | -40.87 |
| 2014 (1) | 2.06 | 11.96 | 2.6 | 0 | 3.56 | 35.36 | 0 | 0 | 15.75 | 2.81 | -3.32 | 0 | 0.2 | 42.86 | 1.27 | 38.96 | 0.83 | 9.21 | 1.71 | 36.8 | 9.81 | -16.58 | 0.07 | 40.0 | 25.38 | 0.0 | 0 | 0 | 0 | 0 | -4.63 | 0 | -4.63 | 0 | 0 | 0 | -4.63 | 0 | 0.00 | 15.25 |
| 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) | 0.78 | 20.0 | -22.77 | 7.93 | -0.38 | -2.94 | 1.29 | 16.22 | -1.53 | 0 | 0 | 0 | 1.47 | 34.86 | -8.7 | -0.1 | 68.75 | -233.33 | 0.1 | 25.0 | -28.57 | 1.89 | 28.3 | -27.22 | 0.09 | 0.0 | 0.0 | 0.79 | 0.0 | 2.6 | 5.42 | -2.34 | -3.21 | 0.01 | 0.0 | 0.0 | 14.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.44 | -1.08 | -8.21 | -8.44 | -1.08 | -8.21 | 0.2 | -31.03 | -13.04 | -8.24 | -2.23 | -8.85 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.65 | -17.72 | -24.42 | 7.96 | -0.25 | -3.16 | 1.11 | 32.14 | 21.98 | 0 | 0 | 0 | 1.09 | -10.66 | -3.54 | -0.32 | -88.24 | -3.23 | 0.08 | -33.33 | 33.33 | 1.47 | -32.84 | 37.5 | 0.09 | -10.0 | -10.0 | 0.79 | 2.6 | 2.6 | 5.55 | -1.94 | -3.31 | 0.01 | 0.0 | 0.0 | 14.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.35 | -3.99 | -7.46 | -8.35 | -3.99 | -7.46 | 0.29 | 20.83 | -6.45 | -8.06 | -3.47 | -8.04 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.79 | -24.76 | -67.89 | 7.98 | -0.5 | -12.31 | 0.84 | 7.69 | 7.69 | 0 | 0 | 0 | 1.22 | -19.74 | -7.58 | -0.17 | -466.67 | -54.55 | 0.12 | -25.0 | 20.0 | 2.19 | -23.63 | 7.3 | 0.1 | 0.0 | -9.09 | 0.77 | 0.0 | 1.32 | 5.66 | -4.87 | -5.67 | 0.01 | 0.0 | 0 | 14.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.03 | -2.16 | -7.64 | -8.03 | -2.16 | -7.64 | 0.24 | -20.0 | 166.67 | -7.79 | -3.04 | -5.7 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.05 | 3.96 | 16.67 | 8.02 | -1.84 | -7.18 | 0.78 | -40.46 | 23.81 | 0 | 0 | 0 | 1.52 | -5.59 | 13.43 | -0.03 | 0.0 | 82.35 | 0.16 | 14.29 | 45.45 | 2.87 | 10.6 | 23.56 | 0.1 | 11.11 | 0.0 | 0.77 | 0.0 | 2.67 | 5.95 | 6.25 | -4.95 | 0.01 | 0.0 | 0 | 14.3 | 0.0 | -51.82 | 0 | 0 | 0 | 0 | 0 | 0 | -7.86 | -0.77 | 68.06 | -7.86 | -0.77 | 68.06 | 0.3 | 30.43 | 330.77 | -7.56 | 0.13 | 69.44 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.01 | 17.44 | 80.36 | 8.17 | -0.61 | -6.31 | 1.31 | 43.96 | 6.5 | 0 | 0 | 0 | 1.61 | 42.48 | -11.54 | -0.03 | 90.32 | -112.5 | 0.14 | 133.33 | -60.0 | 2.59 | 142.41 | -65.85 | 0.09 | -10.0 | 0.0 | 0.77 | 0.0 | 2.67 | 5.6 | -2.44 | 1.08 | 0.01 | 0.0 | 0 | 14.3 | 0.0 | -51.82 | 0 | 0 | 0 | 0 | 0 | 0 | -7.8 | -0.39 | 68.12 | -7.8 | -0.39 | 68.12 | 0.23 | -25.81 | 221.05 | -7.57 | -1.47 | 69.3 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.86 | -65.04 | 65.38 | 8.22 | -9.67 | -6.59 | 0.91 | 16.67 | -26.61 | 0 | 0 | 0 | 1.13 | -14.39 | 169.05 | -0.31 | -181.82 | 56.94 | 0.06 | -40.0 | 200.0 | 1.07 | -47.59 | 67.91 | 0.1 | -9.09 | 11.11 | 0.77 | 1.32 | 1.32 | 5.74 | -4.33 | -1.54 | 0.01 | 0 | 0 | 14.3 | 0.0 | -51.82 | 0 | 0 | 0 | 0 | 0 | 0 | -7.77 | -4.16 | 68.56 | -7.77 | -4.16 | 68.56 | 0.31 | 244.44 | 381.82 | -7.46 | -1.22 | 69.94 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.46 | 173.33 | 261.76 | 9.1 | 5.32 | 2.36 | 0.78 | 23.81 | -23.53 | 0 | 0 | 0 | 1.32 | -1.49 | 13.79 | -0.11 | 35.29 | 47.62 | 0.1 | -9.09 | 42.86 | 2.04 | -12.06 | -4.96 | 0.11 | 10.0 | 0.0 | 0.76 | 1.33 | -1.3 | 6.0 | -4.15 | 0.5 | 0 | 0 | 0 | 14.3 | -51.82 | -51.82 | 0 | 0 | 0 | 0 | 0 | 0 | -7.46 | 69.69 | 68.75 | -7.46 | 69.69 | 68.75 | 0.09 | 169.23 | 280.0 | -7.37 | 70.21 | 69.19 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.9 | 60.71 | 114.29 | 8.64 | -0.92 | 47.95 | 0.63 | -48.78 | -81.79 | 0 | 0 | 0 | 1.34 | -26.37 | 10.74 | -0.17 | -170.83 | 22.73 | 0.11 | -68.57 | -8.33 | 2.32 | -69.43 | -40.82 | 0.1 | 11.11 | 0.0 | 0.75 | 0.0 | -1.32 | 6.26 | 13.0 | -0.16 | 0 | 0 | 0 | 29.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -24.61 | -0.57 | -4.02 | -24.61 | -0.57 | -4.02 | -0.13 | 31.58 | 58.06 | -24.74 | -0.32 | -3.21 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.56 | 7.69 | 522.22 | 8.72 | -0.91 | 99.09 | 1.23 | -0.81 | -76.97 | 0 | 0 | 0 | 1.82 | 333.33 | 420.0 | 0.24 | 133.33 | 137.5 | 0.35 | 1650.0 | 1066.67 | 7.59 | 1091.97 | 666.81 | 0.09 | 0.0 | -10.0 | 0.75 | -1.32 | -1.32 | 5.54 | -4.97 | -15.29 | 0 | 0 | 0 | 29.68 | 0.0 | 16.94 | 0 | 0 | 0 | 0 | 0 | 0 | -24.47 | 0.97 | -19.95 | -24.47 | 0.97 | -19.95 | -0.19 | -72.73 | 29.63 | -24.66 | 0.64 | -19.3 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.52 | -23.53 | 116.67 | 8.8 | -1.01 | 104.65 | 1.24 | 21.57 | -79.94 | 0 | 0 | 0 | 0.42 | -63.79 | -22.22 | -0.72 | -242.86 | -56.52 | 0.02 | -71.43 | 0.0 | 0.64 | -70.34 | 52.55 | 0.09 | -18.18 | -10.0 | 0.76 | -1.3 | 0.0 | 5.83 | -2.35 | -14.89 | 0 | 0 | 0 | 29.68 | 0.0 | 16.94 | 0 | 0 | 0 | 0 | 0 | 0 | -24.71 | -3.52 | -25.05 | -24.71 | -3.52 | -25.05 | -0.11 | -120.0 | 35.29 | -24.82 | -3.76 | -24.54 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.68 | 61.9 | 1.49 | 8.89 | 52.23 | 106.74 | 1.02 | -70.52 | -83.55 | 0 | 0 | 0 | 1.16 | -4.13 | 20.83 | -0.21 | 4.55 | 36.36 | 0.07 | -41.67 | 40.0 | 2.15 | -45.25 | 110.0 | 0.11 | 10.0 | 10.0 | 0.77 | 1.32 | 2.67 | 5.97 | -4.78 | -11.56 | 0 | 0 | 0 | 29.68 | 0.0 | 16.94 | 0 | 0 | 0 | 0 | 0 | 0 | -23.87 | -0.89 | -23.68 | -23.87 | -0.89 | -23.68 | -0.05 | 83.87 | 80.77 | -23.92 | 0.21 | -22.29 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.42 | 366.67 | -48.15 | 5.84 | 33.33 | 35.81 | 3.46 | -35.21 | -41.95 | 0 | 0 | 0 | 1.21 | 245.71 | 2.54 | -0.22 | 65.62 | 65.08 | 0.12 | 300.0 | 33.33 | 3.92 | 296.08 | 100.44 | 0.1 | 0.0 | -9.09 | 0.76 | 0.0 | 4.11 | 6.27 | -4.13 | -6.97 | 0 | 0 | -100.0 | 29.68 | 16.94 | 16.94 | 0 | 0 | 0 | 0 | 0 | 0 | -23.66 | -15.98 | -24.72 | -23.66 | -15.98 | -24.72 | -0.31 | -14.81 | 0.0 | -23.97 | -15.97 | -24.33 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.09 | -62.5 | -90.43 | 4.38 | 1.86 | 0.46 | 5.34 | -13.59 | -8.09 | 0 | 0 | 0 | 0.35 | -35.19 | -83.41 | -0.64 | -39.13 | -206.67 | 0.03 | 50.0 | -83.33 | 0.99 | 137.13 | -73.65 | 0.1 | 0.0 | -9.09 | 0.76 | 0.0 | -17.39 | 6.54 | -4.53 | -4.53 | 0 | 0 | -100.0 | 25.38 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -20.4 | -3.24 | -11.23 | -20.4 | -3.24 | -11.23 | -0.27 | -58.82 | 57.81 | -20.67 | -3.71 | -8.9 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.24 | -64.18 | -22.58 | 4.3 | 0.0 | -13.83 | 6.18 | -0.32 | 8.61 | 0 | 0 | 0 | 0.54 | -43.75 | -15.62 | -0.46 | -39.39 | -43.75 | 0.02 | -60.0 | -85.71 | 0.42 | -59.16 | 0 | 0.1 | 0.0 | -9.09 | 0.76 | 1.33 | -17.39 | 6.85 | 1.48 | -0.72 | 0 | 0 | -100.0 | 25.38 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -19.76 | -2.38 | -4.27 | -19.76 | -2.38 | -4.27 | -0.17 | 34.62 | 67.31 | -19.93 | -1.89 | -2.36 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.67 | -17.28 | 1240.0 | 4.3 | 0.0 | -16.34 | 6.2 | 4.03 | 373.28 | 0 | 0 | 0 | 0.96 | -18.64 | 43.28 | -0.33 | 47.62 | 67.65 | 0.05 | -44.44 | -50.0 | 1.02 | -47.74 | 0 | 0.1 | -9.09 | -16.67 | 0.75 | 2.74 | -17.58 | 6.75 | 0.15 | -37.62 | 0 | -100.0 | -100.0 | 25.38 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -19.3 | -1.74 | -3.6 | -19.3 | -1.74 | -3.6 | -0.26 | 16.13 | 55.17 | -19.56 | -1.45 | -1.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.81 | -13.83 | 710.0 | 4.3 | -1.38 | -14.0 | 5.96 | 2.58 | 215.34 | 0 | 0 | 0 | 1.18 | -44.08 | -13.87 | -0.63 | -205.0 | -103.23 | 0.09 | -50.0 | -50.0 | 1.96 | -47.93 | 0 | 0.11 | 0.0 | -15.38 | 0.73 | -20.65 | -24.74 | 6.74 | -1.61 | -34.88 | 0.01 | 0.0 | 0.0 | 25.38 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -18.97 | -3.44 | -7.78 | -18.97 | -3.44 | -7.78 | -0.31 | 51.56 | -121.43 | -19.28 | -1.58 | -8.68 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.94 | 203.23 | 0.0 | 4.36 | -12.63 | 0.0 | 5.81 | 2.11 | 0.0 | 0 | 0 | 0.0 | 2.11 | 229.69 | 0.0 | 0.6 | 287.5 | 0.0 | 0.18 | 28.57 | 0.0 | 3.76 | 0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 6.85 | -0.72 | 0.0 | 0.01 | 0.0 | 0.0 | 25.38 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -18.34 | 3.22 | 0.0 | -18.34 | 3.22 | 0.0 | -0.64 | -23.08 | 0.0 | -18.98 | 2.52 | 0.0 | 0.00 | 0 | 0.0 |
