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) | 6.37 | 8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 5.84 | -1.02 | 0.98 | 122.73 | 1.6 | -25.93 | 27.40 | -25.16 | 0.83 | -34.65 | 0.59 | -7.81 | 0 | 0 | 0.03 | 0.0 | 14.99 | 0.0 | 4.16 | 0.97 | 0.47 | -57.66 | 2.49 | 83.09 | 7.12 | 8.04 | -0.62 | 0 | 1.87 | 110.11 | 0.00 | 0 |
| 2022 (9) | 5.88 | 56.8 | 0 | 0 | 0 | 0 | 0 | 0 | 5.9 | 12.17 | 0.44 | 0 | 2.16 | 26.32 | 36.61 | 12.61 | 1.27 | 6.72 | 0.64 | 166.67 | 0 | 0 | 0.03 | 0.0 | 14.99 | 0.0 | 4.12 | 0.0 | 1.11 | 14.43 | 1.36 | 0.0 | 6.59 | 2.17 | -0.47 | 0 | 0.89 | 256.0 | 0.00 | 0 |
| 2021 (8) | 3.75 | -11.56 | 0 | 0 | 0 | 0 | 0 | 0 | 5.26 | -26.12 | -1.0 | 0 | 1.71 | -1.72 | 32.51 | 33.03 | 1.19 | 29.35 | 0.24 | -4.0 | 0 | 0 | 0.03 | 50.0 | 14.99 | 0.0 | 4.12 | 0.0 | 0.97 | 0.0 | 1.36 | -48.87 | 6.45 | -16.77 | -1.11 | 0 | 0.25 | -85.21 | 0.00 | 0 |
| 2020 (7) | 4.24 | -48.79 | 0 | 0 | 0 | 0 | 0 | 0 | 7.12 | -28.94 | -0.89 | 0 | 1.74 | -49.57 | 24.44 | -29.02 | 0.92 | -4.17 | 0.25 | -47.92 | 0 | 0 | 0.02 | -33.33 | 14.99 | 0.0 | 4.12 | 1.48 | 0.97 | 259.26 | 2.66 | -47.43 | 7.75 | -17.47 | -0.97 | 0 | 1.69 | -58.68 | 0.00 | 0 |
| 2019 (6) | 8.28 | -32.35 | 0 | 0 | 0 | 0 | 0 | 0 | 10.02 | -15.16 | 0.58 | -45.79 | 3.45 | -8.24 | 34.43 | 8.15 | 0.96 | 0.0 | 0.48 | -12.73 | 0 | 0 | 0.03 | 0.0 | 14.99 | 17.75 | 4.06 | 2.78 | 0.27 | 0 | 5.06 | -12.15 | 9.39 | -3.3 | -0.97 | 0 | 4.09 | -25.5 | 0.00 | 0 |
| 2018 (5) | 12.24 | -7.76 | 0 | 0 | 0 | 0 | 0 | 0 | 11.81 | -9.15 | 1.07 | -42.16 | 3.76 | -8.07 | 31.84 | 1.19 | 0.96 | 0.0 | 0.55 | 120.0 | 0 | 0 | 0.03 | 0.0 | 12.73 | 2.99 | 3.95 | 4.77 | 0 | 0 | 5.76 | -5.26 | 9.71 | -1.42 | -0.27 | 0 | 5.49 | -11.02 | 0.00 | 0 |
| 2017 (4) | 13.27 | 63.22 | 0 | 0 | 0 | 0 | 0 | 0 | 13.0 | 1.25 | 1.85 | -34.4 | 4.09 | -6.19 | 31.46 | -7.35 | 0.96 | -5.88 | 0.25 | 0.0 | 0 | 0 | 0.03 | 0.0 | 12.36 | 3.95 | 3.77 | 8.02 | 0 | 0 | 6.08 | -7.03 | 9.85 | -1.79 | 0.09 | -77.5 | 6.17 | -11.1 | 0.00 | 0 |
| 2016 (3) | 8.13 | 6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 12.84 | -12.71 | 2.82 | -7.84 | 4.36 | -6.24 | 33.96 | 7.42 | 1.02 | -13.56 | 0.25 | -3.85 | 0 | 0 | 0.03 | -25.0 | 11.89 | 4.02 | 3.49 | 9.75 | 0 | 0 | 6.54 | 3.65 | 10.03 | 5.69 | 0.4 | -74.19 | 6.94 | -11.7 | 0.00 | 0 |
| 2015 (2) | 7.61 | 45.23 | 0 | 0 | 0 | 0 | 0 | 0 | 14.71 | -10.9 | 3.06 | -9.73 | 4.65 | -10.58 | 31.61 | 0.37 | 1.18 | 3.51 | 0.26 | 0.0 | 0 | 0 | 0.04 | 0.0 | 11.43 | 5.06 | 3.18 | 11.97 | 0 | 0 | 6.31 | 0.16 | 9.49 | 3.83 | 1.55 | -15.76 | 7.86 | -3.44 | 0.00 | 0 |
| 2014 (1) | 5.24 | 8.71 | 0.87 | -16.35 | 0 | 0 | 0 | 0 | 16.51 | -12.18 | 3.39 | -1.17 | 5.2 | -18.11 | 31.50 | -6.75 | 1.14 | 16.33 | 0.26 | 36.84 | 0 | 0 | 0.04 | 0.0 | 10.88 | 5.94 | 2.84 | 13.6 | 0 | 0 | 6.3 | 2.77 | 9.14 | 5.91 | 1.84 | 67.27 | 8.14 | 12.59 | 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) | 3.76 | -34.49 | 12.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.79 | -16.84 | -24.04 | -0.36 | -500.0 | -227.27 | 1.15 | -12.88 | -40.1 | 27.85 | -7.61 | -12.84 | 0.64 | -9.86 | -36.0 | 0.57 | -3.39 | -6.56 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 14.99 | 0.0 | 0.0 | 4.26 | 0.0 | 2.4 | 0.62 | 0.0 | 31.91 | 1.44 | -20.0 | -38.46 | 6.32 | -5.39 | -9.33 | -0.07 | -158.33 | -250.0 | 1.37 | -28.65 | -40.95 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.74 | 3.61 | 29.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.95 | -16.67 | -47.51 | 0.09 | -64.0 | -83.02 | 1.32 | -20.48 | -29.79 | 30.14 | -4.87 | 6.12 | 0.71 | -19.32 | -36.61 | 0.59 | -1.67 | -3.28 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 14.99 | 0.0 | 0.0 | 4.26 | 2.4 | 2.4 | 0.62 | 31.91 | 31.91 | 1.8 | -8.16 | -26.53 | 6.68 | 1.37 | -5.65 | 0.12 | 500.0 | 117.91 | 1.92 | -0.52 | 7.87 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.54 | -13.03 | 16.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.14 | -8.8 | -34.48 | 0.25 | 66.67 | -39.02 | 1.66 | 3.75 | -16.58 | 31.68 | 15.63 | -0.35 | 0.88 | 6.02 | -31.78 | 0.6 | 1.69 | -4.76 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 14.99 | 0.0 | 0.0 | 4.16 | 0.0 | 0.97 | 0.47 | 0.0 | -57.66 | 1.96 | -21.29 | 47.37 | 6.59 | -7.44 | 0.61 | -0.03 | 95.16 | 93.33 | 1.93 | 3.21 | 119.32 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.37 | 91.29 | 8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.25 | 20.19 | -11.97 | 0.15 | 236.36 | -61.54 | 1.6 | -16.67 | -25.93 | 27.40 | -14.24 | -25.04 | 0.83 | -17.0 | -34.65 | 0.59 | -3.28 | -7.81 | 0 | 0 | 0 | 0.03 | 50.0 | 0.0 | 14.99 | 0.0 | 0.0 | 4.16 | 0.0 | 0.97 | 0.47 | 0.0 | -57.66 | 2.49 | 6.41 | 83.09 | 7.12 | 2.15 | 8.04 | -0.62 | -3000.0 | -31.91 | 1.87 | -19.4 | 110.11 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.33 | -24.83 | -16.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.04 | -42.54 | -36.97 | -0.11 | -120.75 | -152.38 | 1.92 | 2.13 | -25.58 | 31.95 | 12.49 | -28.43 | 1.0 | -10.71 | -16.67 | 0.61 | 0.0 | -7.58 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 14.99 | 0.0 | 0.0 | 4.16 | 0.0 | 0.97 | 0.47 | 0.0 | -57.66 | 2.34 | -4.49 | 138.78 | 6.97 | -1.55 | 12.42 | -0.02 | 97.01 | 90.0 | 2.32 | 30.34 | 197.44 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.43 | -6.54 | -3.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.81 | 4.02 | 24.83 | 0.53 | 29.27 | 857.14 | 1.88 | -5.53 | -13.76 | 28.40 | -10.67 | -29.0 | 1.12 | -13.18 | -7.44 | 0.61 | -3.17 | 154.17 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 14.99 | 0.0 | 0.0 | 4.16 | 0.97 | 0.97 | 0.47 | -57.66 | -57.66 | 2.45 | 84.21 | 218.18 | 7.08 | 8.09 | 18.2 | -0.67 | -48.89 | -8.06 | 1.78 | 102.27 | 1086.67 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.74 | -19.39 | 48.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.74 | 22.54 | 25.18 | 0.41 | 5.13 | 555.56 | 1.99 | -7.87 | 1.02 | 31.79 | -13.02 | -12.22 | 1.29 | 1.57 | 9.32 | 0.63 | -1.56 | 162.5 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 1.33 | -2.21 | 60.24 | 6.55 | -0.61 | 8.09 | -0.45 | 4.26 | 18.18 | 0.88 | -1.12 | 214.29 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.88 | 46.63 | 56.8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.42 | -13.94 | 10.08 | 0.39 | 85.71 | 269.57 | 2.16 | -16.28 | 26.32 | 36.55 | -18.12 | 12.21 | 1.27 | 5.83 | 6.72 | 0.64 | -3.03 | 166.67 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 1.11 | 0.0 | 14.43 | 1.36 | 38.78 | 0.0 | 6.59 | 6.29 | 2.17 | -0.47 | -135.0 | 57.66 | 0.89 | 14.1 | 256.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.01 | -13.02 | 4.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.65 | 13.79 | 25.0 | 0.21 | 400.0 | 175.0 | 2.58 | 18.35 | 44.13 | 44.64 | 11.59 | 26.68 | 1.2 | -0.83 | 17.65 | 0.66 | 175.0 | 175.0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 1.11 | 0.0 | 14.43 | 0.98 | 27.27 | -38.36 | 6.2 | 3.51 | -7.19 | -0.2 | 67.74 | 84.0 | 0.78 | 420.0 | 129.41 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.61 | 44.06 | 16.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.45 | 4.32 | 0.69 | -0.07 | 22.22 | 12.5 | 2.18 | 10.66 | 13.54 | 40.00 | 10.46 | 20.0 | 1.21 | 2.54 | 27.37 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 1.11 | 0.0 | 14.43 | 0.77 | -7.23 | -58.82 | 5.99 | -1.16 | -13.94 | -0.62 | -12.73 | 48.33 | 0.15 | -46.43 | -77.61 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.2 | -14.67 | -23.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.39 | 7.75 | 15.83 | -0.09 | 60.87 | 78.05 | 1.97 | 15.2 | 15.88 | 36.21 | 11.18 | 40.38 | 1.18 | -0.84 | 24.21 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 1.11 | 14.43 | 14.43 | 0.83 | -38.97 | -63.11 | 6.06 | -6.05 | -17.44 | -0.55 | 50.45 | 46.6 | 0.28 | 12.0 | -77.05 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.75 | -2.34 | -11.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.29 | -2.27 | 15.18 | -0.23 | 17.86 | 71.95 | 1.71 | -4.47 | -1.72 | 32.57 | -7.56 | 33.28 | 1.19 | 16.67 | 29.35 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 1.36 | -14.47 | -48.87 | 6.45 | -3.44 | -16.77 | -1.11 | 11.2 | -14.43 | 0.25 | -26.47 | -85.21 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.84 | -3.03 | -27.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.32 | -8.33 | -34.0 | -0.28 | -250.0 | -133.33 | 1.79 | -6.77 | -21.49 | 35.24 | 5.71 | 36.15 | 1.02 | 7.37 | 29.11 | 0.24 | 0.0 | -48.94 | 0 | 0 | 0 | 0.03 | 50.0 | 0.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 1.59 | -14.97 | -54.31 | 6.68 | -4.02 | -22.05 | -1.25 | -4.17 | -6.84 | 0.34 | -49.25 | -85.28 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.96 | -5.49 | -36.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.44 | 20.0 | -36.56 | -0.08 | 80.49 | -900.0 | 1.92 | 12.94 | -28.36 | 33.33 | 29.22 | 0 | 0.95 | 0.0 | -1.04 | 0.24 | 0.0 | -47.83 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 1.87 | -16.89 | -48.06 | 6.96 | -5.18 | -19.91 | -1.2 | -16.5 | 13.04 | 0.67 | -45.08 | -69.82 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.19 | -1.18 | -55.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.2 | 7.14 | -30.64 | -0.41 | 50.0 | -1466.67 | 1.7 | -2.3 | -31.73 | 25.80 | 5.56 | 0 | 0.95 | 3.26 | 3.26 | 0.24 | -4.0 | -48.94 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 1.48 | 0.97 | 0.0 | 259.26 | 2.25 | -15.41 | -55.88 | 7.34 | -5.29 | -22.16 | -1.03 | -6.19 | 0.96 | 1.22 | -27.81 | -69.95 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.24 | -19.39 | -48.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | -44.0 | -60.14 | -0.82 | -583.33 | -2150.0 | 1.74 | -23.68 | -49.57 | 24.44 | -5.57 | 0 | 0.92 | 16.46 | -4.17 | 0.25 | -46.81 | -47.92 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 1.48 | 0.97 | 0.0 | 259.26 | 2.66 | -23.56 | -47.43 | 7.75 | -9.57 | -17.47 | -0.97 | 17.09 | 0.0 | 1.69 | -26.84 | -58.68 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.26 | -16.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.0 | -11.89 | 0.0 | -0.12 | -1300.0 | 0.0 | 2.28 | -14.93 | 0.0 | 25.88 | 0 | 0.0 | 0.79 | -17.71 | 0.0 | 0.47 | 2.17 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 14.99 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 3.48 | -3.33 | 0.0 | 8.57 | -1.38 | 0.0 | -1.17 | 15.22 | 0.0 | 2.31 | 4.05 | 0.0 | 0.00 | 0 | 0.0 |
