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) | 5.61 | 264.29 | 0.85 | 183.33 | 0 | 0 | 0 | 0 | 7.04 | -43.73 | -0.69 | 0 | 2.01 | -12.99 | 28.55 | 54.62 | 2.36 | -52.32 | 1.26 | -8.7 | 0 | 0 | 0.01 | -50.0 | 11.82 | 0.0 | 0 | 0 | 0.11 | 0.0 | -1.05 | 0 | -0.94 | 0 | -0.88 | 0 | -1.93 | 0 | 0.00 | 0 |
| 2022 (9) | 1.54 | -46.15 | 0.3 | -55.88 | 0 | 0 | 0 | 0 | 12.51 | -22.35 | 0.09 | -88.16 | 2.31 | -43.24 | 18.47 | -26.91 | 4.95 | 4.21 | 1.38 | -4.83 | 0 | 0 | 0.02 | 0.0 | 11.82 | 0.0 | 0 | 0 | 0.11 | 0.0 | -0.36 | 0 | -0.26 | 0 | -0.84 | 0 | -1.2 | 0 | 0.00 | 0 |
| 2021 (8) | 2.86 | -15.13 | 0.68 | 0 | 0 | 0 | 0 | 0 | 16.11 | 55.65 | 0.76 | 0 | 4.07 | 37.97 | 25.26 | -11.36 | 4.75 | 156.76 | 1.45 | -7.05 | 0 | 0 | 0.02 | -66.67 | 11.82 | 0.0 | 0.73 | 0.0 | 0.11 | 0.0 | -1.2 | 0 | -0.36 | 0 | -0.83 | 0 | -2.03 | 0 | 0.00 | 0 |
| 2020 (7) | 3.37 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.35 | 18.42 | -0.29 | 0 | 2.95 | 16.6 | 28.50 | -1.54 | 1.85 | 46.83 | 1.56 | -4.29 | 0 | 0 | 0.06 | -40.0 | 11.82 | 0.0 | 0.73 | 0.0 | 0.11 | 0.0 | -1.96 | 0 | -1.11 | 0 | -0.83 | 0 | -2.79 | 0 | 0.00 | 0 |
| 2019 (6) | 3.37 | -12.01 | 0 | 0 | 0 | 0 | 0 | 0 | 8.74 | -53.11 | 0.31 | 0 | 2.53 | -43.4 | 28.95 | 20.71 | 1.26 | -40.57 | 1.63 | 0.0 | 0 | 0 | 0.1 | -41.18 | 11.82 | 0.0 | 0.73 | 0.0 | 0.11 | 0.0 | -1.66 | 0 | -0.82 | 0 | -0.88 | 0 | -2.54 | 0 | 0.00 | 0 |
| 2018 (5) | 3.83 | 9.43 | 1.15 | -57.56 | 0 | 0 | 0 | 0 | 18.64 | -56.0 | -1.56 | 0 | 4.47 | -45.42 | 23.98 | 24.03 | 2.12 | -47.26 | 1.63 | 1.24 | 0 | 0 | 0.17 | 0.0 | 11.82 | 0.0 | 0.73 | 0.0 | 0.11 | 0.0 | -1.97 | 0 | -1.13 | 0 | -0.82 | 0 | -2.79 | 0 | 0.00 | 0 |
| 2017 (4) | 3.5 | 42.28 | 2.71 | -55.65 | 0 | 0 | 0 | 0 | 42.36 | -48.32 | -0.38 | 0 | 8.19 | -45.29 | 19.33 | 5.85 | 4.02 | 11.98 | 1.61 | 794.44 | 0 | 0 | 0.17 | -15.0 | 11.82 | 0.0 | 0.73 | 0.0 | 0.11 | 266.67 | -0.38 | 0 | 0.46 | -45.24 | -0.81 | 0 | -1.19 | 0 | 0.00 | 0 |
| 2016 (3) | 2.46 | -64.55 | 6.11 | 70.67 | 0 | 0 | 0 | 0 | 81.96 | -5.7 | 0.09 | -83.93 | 14.97 | 32.13 | 18.27 | 40.11 | 3.59 | 42.46 | 0.18 | -10.0 | 0 | 0 | 0.2 | -16.67 | 11.82 | 0.0 | 0.73 | 8.96 | 0.03 | -82.35 | 0.09 | -83.93 | 0.84 | -40.0 | -0.35 | 0 | -0.26 | 0 | 0.00 | 0 |
| 2015 (2) | 6.94 | 72.64 | 3.58 | -54.57 | 0 | 0 | 0 | 0 | 86.91 | -31.18 | 0.56 | -20.0 | 11.33 | -29.1 | 13.04 | 3.03 | 2.52 | -53.59 | 0.2 | -9.09 | 0 | 0 | 0.24 | -20.0 | 11.82 | 0.0 | 0.67 | 11.67 | 0.17 | -69.09 | 0.56 | -22.22 | 1.4 | -25.13 | -0.03 | 0 | 0.53 | -3.64 | 0.00 | 0 |
| 2014 (1) | 4.02 | -38.63 | 7.88 | 0.77 | 0 | 0 | 0 | 0 | 126.29 | 0.88 | 0.7 | 20.69 | 15.98 | 68.92 | 12.65 | 67.45 | 5.43 | 62.57 | 0.22 | -68.12 | 0 | 0 | 0.3 | 30.43 | 11.82 | -2.88 | 0.6 | 9.09 | 0.55 | -1.79 | 0.72 | 44.0 | 1.87 | 16.15 | -0.17 | 0 | 0.55 | 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) | 6.4 | 15.11 | 627.27 | 1.0 | -16.67 | 81.82 | 0 | 0 | 0 | 0 | 0 | 0 | 1.09 | -16.79 | -39.44 | -0.35 | -350.0 | -294.44 | 0.99 | -17.5 | -53.3 | 16.20 | -7.91 | -44.97 | 1.68 | -6.15 | -29.41 | 1.24 | 0.0 | -5.34 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | -0.89 | -64.81 | 6.32 | -0.78 | -81.4 | 8.24 | -0.77 | 7.23 | 8.33 | -1.66 | -21.17 | 7.26 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.56 | 12.32 | 157.41 | 1.2 | 41.18 | 500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.31 | -29.57 | 3.15 | 0.14 | -62.16 | 121.88 | 1.2 | -44.44 | -24.05 | 17.60 | -44.77 | -1.44 | 1.79 | 5.92 | -39.32 | 1.24 | -1.59 | -4.62 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | -0.54 | 20.59 | 52.21 | -0.43 | 25.86 | 57.84 | -0.83 | 2.35 | 8.79 | -1.37 | 10.46 | 32.84 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.95 | -11.76 | 246.15 | 0.85 | 0.0 | 325.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.86 | 0.54 | -11.85 | 0.37 | 470.0 | 384.62 | 2.16 | 7.46 | -5.68 | 31.86 | 11.43 | 51.22 | 1.69 | -28.39 | -60.24 | 1.26 | 0.0 | -7.35 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | -0.68 | 35.24 | -38.78 | -0.58 | 38.3 | -52.63 | -0.85 | 3.41 | -3.66 | -1.53 | 20.73 | -16.79 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.61 | 537.5 | 264.29 | 0.85 | 54.55 | 183.33 | 0 | 0 | 0 | 0 | 0 | 0 | 1.85 | 2.78 | -8.42 | -0.1 | -155.56 | 75.0 | 2.01 | -5.19 | -12.99 | 28.59 | -2.9 | 54.84 | 2.36 | -0.84 | -52.32 | 1.26 | -3.82 | -8.7 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | -1.05 | -10.53 | -191.67 | -0.94 | -10.59 | -261.54 | -0.88 | -4.76 | -4.76 | -1.93 | -7.82 | -60.83 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.88 | -59.26 | -20.0 | 0.55 | 175.0 | 37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 1.8 | 41.73 | -47.83 | 0.18 | 128.12 | -37.93 | 2.12 | 34.18 | -48.92 | 29.44 | 64.93 | 7.35 | 2.38 | -19.32 | -58.82 | 1.31 | 0.77 | -7.75 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | -0.95 | 15.93 | -2475.0 | -0.85 | 16.67 | -707.14 | -0.84 | 7.69 | -5.0 | -1.79 | 12.25 | -135.53 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.16 | 51.05 | 113.86 | 0.2 | 0.0 | -80.95 | 0 | 0 | 0 | 0 | 0 | 0 | 1.27 | -39.81 | -61.4 | -0.64 | -392.31 | -740.0 | 1.58 | -31.0 | -60.0 | 17.85 | -15.26 | -27.68 | 2.95 | -30.59 | -59.53 | 1.3 | -4.41 | -9.72 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | -1.13 | -130.61 | -318.52 | -1.02 | -168.42 | -537.5 | -0.91 | -10.98 | -13.75 | -2.04 | -55.73 | -90.65 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.43 | -7.14 | -14.88 | 0.2 | -33.33 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.11 | 4.46 | -43.73 | -0.13 | 67.5 | -230.0 | 2.29 | -0.87 | -34.2 | 21.07 | 14.09 | 0.67 | 4.25 | -14.14 | -32.43 | 1.36 | -1.45 | -8.11 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | -0.49 | -36.11 | 55.45 | -0.38 | -46.15 | -46.15 | -0.82 | 2.38 | -9.33 | -1.31 | -9.17 | 29.19 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.54 | 40.0 | -46.15 | 0.3 | -25.0 | -55.88 | 0 | 0 | 0 | 0 | 0 | 0 | 2.02 | -41.45 | -56.47 | -0.4 | -237.93 | -700.0 | 2.31 | -44.34 | -43.24 | 18.47 | -32.68 | -26.91 | 4.95 | -14.36 | 4.21 | 1.38 | -2.82 | -4.83 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 11.82 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | -0.36 | -1000.0 | 70.0 | -0.26 | -285.71 | 27.78 | -0.84 | -5.0 | -1.2 | -1.2 | -57.89 | 40.89 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.1 | 8.91 | -46.34 | 0.4 | -61.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.45 | 4.86 | -20.14 | 0.29 | 190.0 | -14.71 | 4.15 | 5.06 | 10.67 | 27.43 | 11.1 | 5.47 | 5.78 | -20.71 | 48.59 | 1.42 | -1.39 | -3.4 | 0 | 0 | 0 | 0.02 | 100.0 | -33.33 | 11.82 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | 0.04 | 114.81 | 103.48 | 0.14 | 187.5 | 146.67 | -0.8 | 0.0 | 6.98 | -0.76 | 28.97 | 62.19 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.01 | -39.88 | -72.99 | 1.05 | 162.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.29 | -12.27 | -16.07 | 0.1 | 0.0 | -76.74 | 3.95 | 13.51 | -4.59 | 24.69 | 17.98 | -26.3 | 7.29 | 15.9 | 298.36 | 1.44 | -2.7 | -3.36 | 0 | 0 | 0 | 0.01 | -50.0 | -75.0 | 11.82 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | 0.0 | -0.27 | 75.45 | 81.76 | -0.16 | 38.46 | 75.0 | -0.8 | -6.67 | 6.98 | -1.07 | 42.16 | 54.27 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.68 | -41.26 | -59.9 | 0.4 | -41.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.75 | -19.18 | 16.1 | 0.1 | 300.0 | 100.0 | 3.48 | -14.5 | -4.13 | 20.93 | -17.17 | -37.45 | 6.29 | 32.42 | 372.93 | 1.48 | 2.07 | -2.63 | 0 | 0 | 0 | 0.02 | 0.0 | -60.0 | 11.82 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.1 | 8.33 | 42.41 | -0.26 | 27.78 | 75.7 | -0.75 | 9.64 | 10.71 | -1.85 | 8.87 | 32.73 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.86 | 39.51 | -15.13 | 0.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.64 | 7.41 | 57.29 | -0.05 | -114.71 | 0.0 | 4.07 | 8.53 | 37.97 | 25.26 | -2.85 | -11.28 | 4.75 | 22.11 | 156.76 | 1.45 | -1.36 | -7.05 | 0 | 0 | 0 | 0.02 | -33.33 | -66.67 | 11.82 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.2 | -4.35 | 38.78 | -0.36 | -20.0 | 67.57 | -0.83 | 3.49 | 0.0 | -2.03 | -1.0 | 27.24 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.05 | -45.19 | -40.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.32 | 10.2 | 91.15 | 0.34 | -20.93 | 278.95 | 3.75 | -9.42 | 74.42 | 26.01 | -22.36 | 12.01 | 3.89 | 112.57 | 72.12 | 1.47 | -1.34 | -5.16 | 0 | 0 | 0 | 0.03 | -25.0 | -50.0 | 11.82 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.15 | 22.3 | 39.79 | -0.3 | 53.12 | 71.96 | -0.86 | 0.0 | 5.49 | -2.01 | 14.1 | 28.72 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.74 | -10.74 | -34.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.92 | 21.36 | 62.66 | 0.43 | 760.0 | 530.0 | 4.14 | 14.05 | 88.18 | 33.50 | 0.12 | 0 | 1.83 | 37.59 | 23.65 | 1.49 | -1.97 | -3.25 | 0 | 0 | 0 | 0.04 | -20.0 | -42.86 | 11.82 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.48 | 22.51 | 13.95 | -0.64 | 40.19 | 27.27 | -0.86 | -2.38 | 9.47 | -2.34 | 14.91 | 12.36 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.19 | 24.33 | 44.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.23 | 9.49 | 17.88 | 0.05 | 200.0 | 0.0 | 3.63 | 23.05 | 50.0 | 33.46 | 17.49 | 0 | 1.33 | -28.11 | 6.4 | 1.52 | -2.56 | -4.4 | 0 | 0 | 0 | 0.05 | -16.67 | -44.44 | 11.82 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.91 | 2.55 | -18.63 | -1.07 | 3.6 | -38.96 | -0.84 | -1.2 | 6.67 | -2.75 | 1.43 | -9.56 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.37 | -1.75 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.95 | 30.53 | 59.46 | -0.05 | 73.68 | 91.67 | 2.95 | 37.21 | 20.41 | 28.47 | 22.64 | 0 | 1.85 | -18.14 | 46.83 | 1.56 | 0.65 | -4.29 | 0 | 0 | 0 | 0.06 | 0.0 | -40.0 | 11.82 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.96 | -2.62 | -18.07 | -1.11 | -3.74 | -35.37 | -0.83 | 8.79 | 5.68 | -2.79 | 1.06 | -9.84 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.43 | -39.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.26 | -6.22 | 0.0 | -0.19 | -90.0 | 0.0 | 2.15 | -2.27 | 0.0 | 23.22 | 0 | 0.0 | 2.26 | 52.7 | 0.0 | 1.55 | 0.65 | 0.0 | 0 | 0 | 0.0 | 0.06 | -14.29 | 0.0 | 11.82 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.91 | -11.05 | 0.0 | -1.07 | -21.59 | 0.0 | -0.91 | 4.21 | 0.0 | -2.82 | -5.62 | 0.0 | 0.00 | 0 | 0.0 |
