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) | 0.63 | -55.63 | 1.47 | -0.68 | 0.42 | 320.0 | 0 | 0 | 2.93 | -14.33 | -1.04 | 0 | 0.73 | -24.74 | 24.91 | -12.16 | 0.45 | -28.57 | 0 | 0 | 0.21 | 75.0 | 2.98 | -9.7 | 6.86 | 0.0 | 0 | 0 | 0 | 0 | -2.72 | 0 | -2.72 | 0 | -0.43 | 0 | -3.15 | 0 | 0.00 | 0 |
| 2022 (9) | 1.42 | -12.35 | 1.48 | 0.0 | 0.1 | 0 | 0 | 0 | 3.42 | 2.7 | -0.69 | 0 | 0.97 | -28.68 | 28.36 | -30.55 | 0.63 | -35.05 | 0 | 0 | 0.12 | 0 | 3.3 | -3.51 | 6.86 | 33.98 | 0 | 0 | 0 | 0 | -1.68 | 0 | -1.68 | 0 | -0.32 | 0 | -2.0 | 0 | 0.00 | 0 |
| 2021 (8) | 1.62 | 42.11 | 1.48 | 0 | 0 | 0 | 0.1 | 0 | 3.33 | 117.65 | 0.26 | 0 | 1.36 | 166.67 | 40.84 | 22.52 | 0.97 | 870.0 | 0 | 0 | 0 | 0 | 3.42 | 0 | 5.12 | 8.47 | 0 | 0 | 0 | 0 | -2.43 | 0 | -2.43 | 0 | -0.38 | 0 | -2.81 | 0 | 0.35 | 0 |
| 2020 (7) | 1.14 | -11.63 | 0 | 0 | 0 | 0 | 0 | 0 | 1.53 | -64.0 | -0.63 | 0 | 0.51 | -80.75 | 33.33 | -46.54 | 0.1 | 11.11 | 1.63 | 0 | 0 | 0 | 0 | 0 | 4.72 | 3.51 | 0 | 0 | 0 | 0 | -2.69 | 0 | -2.69 | 0 | -0.34 | 0 | -3.03 | 0 | 0.00 | 0 |
| 2019 (6) | 1.29 | -49.21 | 0 | 0 | 0 | 0 | 0 | 0 | 4.25 | 325.0 | -0.28 | 0 | 2.65 | 440.82 | 62.35 | 27.25 | 0.09 | -10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 0.0 | 0 | 0 | 0 | 0 | -2.06 | 0 | -2.06 | 0 | -0.44 | 0 | -2.5 | 0 | 0.00 | 0 |
| 2018 (5) | 2.54 | 2.42 | 0 | 0 | 0 | 0 | 0 | 0 | 1.0 | -6.54 | -0.19 | 0 | 0.49 | 6.52 | 49.00 | 13.98 | 0.1 | -41.18 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 0.0 | 0 | 0 | 0 | 0 | -1.78 | 0 | -1.78 | 0 | -0.25 | 0 | -2.03 | 0 | 0.00 | 0 |
| 2017 (4) | 2.48 | 3.77 | 0 | 0 | 0 | 0 | 0 | 0 | 1.07 | -49.29 | -1.59 | 0 | 0.46 | -44.58 | 42.99 | 9.29 | 0.17 | -22.73 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 0.0 | 0 | 0 | 0 | 0 | -1.59 | 0 | -1.59 | 0 | -0.17 | 0 | -1.76 | 0 | 0.00 | 0 |
| 2016 (3) | 2.39 | -48.38 | 0 | 0 | 0 | 0 | 0 | 0 | 2.11 | -49.4 | -2.71 | 0 | 0.83 | -40.29 | 39.34 | 18.01 | 0.22 | -48.84 | 0 | 0 | 0 | 0 | 0 | 0 | 4.56 | 0.0 | 0 | 0 | 0 | 0 | -2.71 | 0 | -2.71 | 0 | -0.09 | 0 | -2.8 | 0 | 0.00 | 0 |
| 2015 (2) | 4.63 | -24.84 | 0 | 0 | 0 | 0 | 0 | 0 | 4.17 | -58.3 | -2.08 | 0 | 1.39 | -39.04 | 33.33 | 46.2 | 0.43 | -46.25 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 4.56 | 0.0 | 0.15 | 114.29 | 0 | 0 | -2.03 | 0 | -1.88 | 0 | 0.47 | -31.88 | -1.56 | 0 | 0.00 | 0 |
| 2014 (1) | 6.16 | 104.65 | 0 | 0 | 0 | 0 | 0 | 0 | 10.0 | -12.13 | 0.74 | -46.76 | 2.28 | -48.18 | 22.80 | -41.03 | 0.8 | 0.0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 4.56 | 15.15 | 0.07 | 0 | 0 | 0 | 0.81 | 9.46 | 0.88 | 18.92 | 0.69 | 176.0 | 1.5 | 51.52 | 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) | 0.79 | -24.04 | -23.3 | 1.28 | -11.72 | -11.72 | 0.39 | -15.22 | 11.43 | 0 | 0 | 0 | 1.05 | 17.98 | 84.21 | -0.31 | 31.11 | 6.06 | 0.65 | 18.18 | 0.0 | 19.58 | 1.1 | -2.11 | 0.56 | 7.69 | -1.75 | 0 | 0 | 0 | 0.1 | -37.5 | -56.52 | 2.99 | 0.34 | -5.97 | 7.24 | 0.0 | 5.54 | 0 | 0 | 0 | 0 | 0 | 0 | -3.84 | -8.78 | -62.71 | -3.84 | -8.78 | -62.71 | -0.18 | 33.33 | 41.94 | -4.02 | -5.79 | -50.56 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.04 | 5.05 | 82.46 | 1.45 | 9.85 | 29.46 | 0.46 | 2.22 | 35.29 | 0 | 0 | 0 | 0.89 | 43.55 | -15.24 | -0.45 | -25.0 | -400.0 | 0.55 | -24.66 | -46.6 | 19.37 | -20.41 | -28.55 | 0.52 | 1.96 | 20.93 | 0 | 0 | 0 | 0.16 | -15.79 | -48.39 | 2.98 | -0.67 | -4.49 | 7.24 | 0.0 | 5.54 | 0 | 0 | 0 | 0 | 0 | 0 | -3.53 | -14.61 | -73.89 | -3.53 | -14.61 | -73.89 | -0.27 | 15.62 | 46.0 | -3.8 | -11.76 | -50.2 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.99 | 57.14 | -18.85 | 1.32 | -10.2 | 7.32 | 0.45 | 7.14 | 125.0 | 0 | 0 | 0 | 0.62 | -18.42 | 12.73 | -0.36 | 0.0 | -38.46 | 0.73 | 0.0 | 21.67 | 24.33 | -2.33 | 36.67 | 0.51 | 13.33 | -13.56 | 0 | 0 | 0 | 0.19 | -9.52 | -13.64 | 3.0 | 0.67 | -8.26 | 7.24 | 5.54 | 5.54 | 0 | 0 | 0 | 0 | 0 | 0 | -3.08 | -13.24 | -58.76 | -3.08 | -13.24 | -58.76 | -0.32 | 25.58 | -10.34 | -3.4 | -7.94 | -52.47 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.63 | -38.83 | -55.63 | 1.47 | 1.38 | -0.68 | 0.42 | 20.0 | 320.0 | 0 | 0 | 0 | 0.76 | 33.33 | -29.63 | -0.36 | -9.09 | -260.0 | 0.73 | 12.31 | -24.74 | 24.91 | 24.57 | -12.16 | 0.45 | -21.05 | -28.57 | 0 | 0 | 0 | 0.21 | -8.7 | 75.0 | 2.98 | -6.29 | -9.7 | 6.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.72 | -15.25 | -61.9 | -2.72 | -15.25 | -61.9 | -0.43 | -38.71 | -34.38 | -3.15 | -17.98 | -57.5 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.03 | 80.7 | -27.46 | 1.45 | 29.46 | -5.23 | 0.35 | 2.94 | 0 | 0 | 0 | 0 | 0.57 | -45.71 | -49.11 | -0.33 | -266.67 | -560.0 | 0.65 | -36.89 | -18.75 | 20.00 | -26.21 | -3.75 | 0.57 | 32.56 | -22.97 | 0 | 0 | 0 | 0.23 | -25.81 | 0 | 3.18 | 1.92 | -6.19 | 6.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.36 | -16.26 | -49.37 | -2.36 | -16.26 | -49.37 | -0.31 | 38.0 | -47.62 | -2.67 | -5.53 | -49.16 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.57 | -53.28 | -61.22 | 1.12 | -8.94 | -35.26 | 0.34 | 70.0 | 0 | 0 | 0 | 0 | 1.05 | 90.91 | 69.35 | -0.09 | 65.38 | 64.0 | 1.03 | 71.67 | 56.06 | 27.11 | 52.24 | 65.1 | 0.43 | -27.12 | -55.21 | 0 | 0 | 0 | 0.31 | 40.91 | 0 | 3.12 | -4.59 | -8.5 | 6.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.03 | -4.64 | -32.68 | -2.03 | -4.64 | -32.68 | -0.5 | -72.41 | -92.31 | -2.53 | -13.45 | -41.34 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 1.22 | -14.08 | -20.78 | 1.23 | -16.89 | -30.11 | 0.2 | 100.0 | 0 | 0 | 0 | 0 | 0.55 | -49.07 | -8.33 | -0.26 | -160.0 | 10.34 | 0.6 | -38.14 | 7.14 | 17.80 | -37.23 | 17.95 | 0.59 | -6.35 | -37.23 | 0 | 0 | 0 | 0.22 | 83.33 | 0 | 3.27 | -0.91 | -6.57 | 6.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.94 | -15.48 | 47.71 | -1.94 | -15.48 | 47.71 | -0.29 | 9.38 | -81.25 | -2.23 | -11.5 | 42.38 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 1.42 | 0.0 | -12.35 | 1.48 | -3.27 | 0.0 | 0.1 | 0 | 0 | 0 | 0 | -100.0 | 1.08 | -3.57 | -28.48 | -0.1 | -100.0 | -233.33 | 0.97 | 21.25 | -28.68 | 28.36 | 36.49 | -30.55 | 0.63 | -14.86 | -35.05 | 0 | 0 | 0 | 0.12 | 0 | 0 | 3.3 | -2.65 | -3.51 | 6.86 | 0.0 | 33.98 | 0 | 0 | 0 | 0 | 0 | 0 | -1.68 | -6.33 | 30.86 | -1.68 | -6.33 | 30.86 | -0.32 | -52.38 | 15.79 | -2.0 | -11.73 | 28.83 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 1.42 | -3.4 | -15.48 | 1.53 | -11.56 | 4.79 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.12 | 80.65 | -13.18 | -0.05 | 80.0 | 28.57 | 0.8 | 21.21 | -31.03 | 20.78 | 26.56 | -60.23 | 0.74 | -22.92 | -14.94 | 0 | 0 | 0 | 0 | 0 | 0 | 3.39 | -0.59 | -1.45 | 6.86 | 0.0 | 33.98 | 0 | 0 | 0 | 0 | 0 | 0 | -1.58 | -3.27 | 34.17 | -1.58 | -3.27 | 34.17 | -0.21 | 19.23 | 50.0 | -1.79 | 0.0 | 36.52 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 1.47 | -4.55 | -2.65 | 1.73 | -1.7 | 14.57 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.62 | 3.33 | 100.0 | -0.25 | 13.79 | -165.79 | 0.66 | 17.86 | -64.52 | 16.42 | 8.77 | -88.53 | 0.96 | 2.13 | 10.34 | 0 | 0 | 0 | 0 | 0 | 0 | 3.41 | -2.57 | -2.29 | 6.86 | 0.0 | 33.98 | 0 | 0 | 0 | 0 | 0 | 0 | -1.53 | 58.76 | 34.33 | -1.53 | 58.76 | 34.33 | -0.26 | -62.5 | 38.1 | -1.79 | 53.75 | 34.91 | 0.01 | 5.15 | -97.42 |
| 22Q1 (10) | 1.54 | -4.94 | 26.23 | 1.76 | 18.92 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0.6 | -60.26 | 172.73 | -0.29 | -866.67 | -1350.0 | 0.56 | -58.82 | 21.74 | 15.09 | -63.04 | -54.39 | 0.94 | -3.09 | 944.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.5 | 2.34 | 0 | 6.86 | 33.98 | 36.11 | 0 | 0 | 0 | 0 | 0 | 0 | -3.71 | -52.67 | -36.9 | -3.71 | -52.67 | -36.9 | -0.16 | 57.89 | 57.89 | -3.87 | -37.72 | -25.24 | 0.01 | -97.67 | 0 |
| 21Q4 (9) | 1.62 | -3.57 | 42.11 | 1.48 | 1.37 | 0 | 0 | 0 | 0 | 0.1 | 0.0 | 0 | 1.51 | 17.05 | 277.5 | -0.03 | 57.14 | 0.0 | 1.36 | 17.24 | 166.67 | 40.84 | -21.84 | 22.52 | 0.97 | 11.49 | 870.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.42 | -0.58 | 0 | 5.12 | 0.0 | 8.47 | 0 | 0 | 0 | 0 | 0 | 0 | -2.43 | -1.25 | 9.67 | -2.43 | -1.25 | 9.67 | -0.38 | 9.52 | -11.76 | -2.81 | 0.35 | 7.26 | 0.35 | 3.28 | 0 |
| 21Q3 (8) | 1.68 | 11.26 | 51.35 | 1.46 | -3.31 | 0 | 0 | 0 | 0 | 0.1 | -9.09 | 0 | 1.29 | 316.13 | 248.65 | -0.07 | -118.42 | 75.86 | 1.16 | -37.63 | 114.81 | 52.25 | -63.48 | 222.22 | 0.87 | 0.0 | 866.67 | 0 | 0 | 0 | 0 | 0 | 0 | 3.44 | -1.43 | 0 | 5.12 | 0.0 | 12.28 | 0 | 0 | 0 | 0 | 0 | 0 | -2.4 | -3.0 | 9.77 | -2.4 | -3.0 | 9.77 | -0.42 | 0.0 | -75.0 | -2.82 | -2.55 | 2.76 | 0.34 | 1.93 | 0 |
| 21Q2 (7) | 1.51 | 23.77 | -18.38 | 1.51 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0 | 0 | 0.31 | 40.91 | -22.5 | 0.38 | 2000.0 | 290.0 | 1.86 | 304.35 | 138.46 | 143.08 | 332.34 | 0 | 0.87 | 866.67 | 690.91 | 0 | -100.0 | 0 | 0 | 0 | 0 | 3.49 | 0 | 0 | 5.12 | 1.59 | 12.28 | 0 | 0 | 0 | 0 | 0 | 0 | -2.33 | 14.02 | 1.69 | -2.33 | 14.02 | 1.69 | -0.42 | -10.53 | 4.55 | -2.75 | 11.0 | 2.14 | 0.33 | 0 | 0 |
| 21Q1 (6) | 1.22 | 7.02 | -24.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -45.0 | -38.89 | -0.02 | 33.33 | 81.82 | 0.46 | -9.8 | -75.27 | 33.09 | -0.72 | 0 | 0.09 | -10.0 | -18.18 | 2.77 | 69.94 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.04 | 6.78 | 10.53 | 0 | 0 | 0 | 0 | 0 | 0 | -2.71 | -0.74 | -25.46 | -2.71 | -0.74 | -25.46 | -0.38 | -11.76 | 44.93 | -3.09 | -1.98 | -8.42 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.14 | 2.7 | -11.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.4 | 8.11 | -81.82 | -0.03 | 89.66 | 84.21 | 0.51 | -5.56 | -80.75 | 33.33 | 105.56 | 0 | 0.1 | 11.11 | 11.11 | 1.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.72 | 3.51 | 3.51 | 0 | 0 | 0 | 0 | 0 | 0 | -2.69 | -1.13 | -30.58 | -2.69 | -1.13 | -30.58 | -0.34 | -41.67 | 22.73 | -3.03 | -4.48 | -21.2 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.11 | -40.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.37 | -7.5 | 0.0 | -0.29 | -45.0 | 0.0 | 0.54 | -30.77 | 0.0 | 16.22 | 0 | 0.0 | 0.09 | -18.18 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.56 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.66 | -12.24 | 0.0 | -2.66 | -12.24 | 0.0 | -0.24 | 45.45 | 0.0 | -2.9 | -3.2 | 0.0 | 0.00 | 0 | 0.0 |
