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) | 0.99 | -8.33 | 3.55 | -2.47 | 0 | 0 | 0 | 0 | 6.83 | 17.56 | -0.7 | 0 | 2.37 | 15.61 | 34.70 | -1.66 | 3.87 | 16.22 | 0.3 | 0 | 0 | 0 | 0.16 | 128.57 | 5.33 | 23.09 | 0 | 0 | 0.01 | 0 | -0.69 | 0 | -0.69 | 0 | -0.01 | 0 | -0.7 | 0 | 0.00 | 0 |
| 2022 (9) | 1.08 | -87.03 | 3.64 | 0 | 0 | 0 | 0 | 0 | 5.81 | -61.93 | 0.01 | 0 | 2.05 | 39.46 | 35.28 | 266.28 | 3.33 | 9.18 | 0 | 0 | 2.65 | -15.61 | 0.07 | -12.5 | 4.33 | 0.93 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0.01 | 0 | -0.01 | 0 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 8.33 | 72.46 | 0 | 0 | 8.75 | 29066.67 | 0 | 0 | 15.26 | 22.47 | -1.22 | 0 | 1.47 | -53.63 | 9.63 | -62.14 | 3.05 | -9.76 | 0 | 0 | 3.14 | -73.99 | 0.08 | 300.0 | 4.29 | 11.14 | 0.57 | 0.0 | 0 | 0 | -0.58 | 0 | -0.01 | 0 | 0 | 0 | -0.58 | 0 | 0.20 | 369.53 |
| 2020 (7) | 4.83 | 274.42 | 1.73 | -56.75 | 0.03 | 0 | 0 | 0 | 12.46 | 96.22 | -0.43 | 0 | 3.17 | 90.96 | 25.44 | -2.68 | 3.38 | 22.46 | 1.6 | 90.48 | 12.07 | 610.0 | 0.02 | 0.0 | 3.86 | 25.32 | 0.57 | 1.79 | 0 | 0 | 0.65 | -46.72 | 1.22 | -31.84 | 0 | 0 | 0.65 | -46.72 | 0.04 | 0 |
| 2019 (6) | 1.29 | -53.93 | 4.0 | 0 | 0 | 0 | 0 | 0 | 6.35 | -40.71 | 0.03 | -95.08 | 1.66 | -5.68 | 26.14 | 59.08 | 2.76 | 21.05 | 0.84 | 0 | 1.7 | 0 | 0.02 | 0.0 | 3.08 | 0.33 | 0.56 | 12.0 | 0.01 | 0.0 | 1.22 | -32.22 | 1.79 | -22.84 | 0 | 0 | 1.22 | -31.84 | 0.00 | 0 |
| 2018 (5) | 2.8 | -32.37 | 0 | 0 | 0 | 0 | 0 | 0 | 10.71 | -23.99 | 0.61 | -59.87 | 1.76 | -14.98 | 16.43 | 11.86 | 2.28 | 7.55 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 3.07 | 6.6 | 0.5 | 42.86 | 0.01 | 0 | 1.8 | -32.58 | 2.32 | -23.18 | -0.01 | 0 | 1.79 | -32.71 | 0.00 | 0 |
| 2017 (4) | 4.14 | 231.2 | 0 | 0 | 0 | 0 | 0 | 0 | 14.09 | 29.03 | 1.52 | 35.71 | 2.07 | 26.22 | 14.69 | -2.18 | 2.12 | 22.54 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 2.88 | 26.87 | 0.35 | 45.83 | 0 | 0 | 2.67 | 22.48 | 3.02 | 24.79 | -0.01 | 0 | 2.66 | 22.02 | 0.00 | 0 |
| 2016 (3) | 1.25 | -55.83 | 0 | 0 | 0 | 0 | 0 | 0 | 10.92 | 26.68 | 1.12 | 111.32 | 1.64 | 215.38 | 15.02 | 148.96 | 1.73 | 55.86 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 2.27 | 1.79 | 0.24 | 26.32 | 0 | 0 | 2.18 | 63.91 | 2.42 | 59.21 | 0 | 0 | 2.18 | 63.91 | 0.00 | 0 |
| 2015 (2) | 2.83 | 82.58 | 0 | 0 | 0 | 0 | 0 | 0 | 8.62 | 1.17 | 0.53 | -26.39 | 0.52 | -50.48 | 6.03 | -51.05 | 1.11 | 26.14 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 2.23 | 12.63 | 0.19 | 72.73 | 0 | 0 | 1.33 | 23.15 | 1.52 | 27.73 | 0 | 0 | 1.33 | 23.15 | 0.00 | 0 |
| 2014 (1) | 1.55 | -41.51 | 0 | 0 | 0 | 0 | 0 | 0 | 8.52 | -9.17 | 0.72 | 4.35 | 1.05 | -15.32 | 12.32 | -6.78 | 0.88 | 79.59 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 1.98 | 23.75 | 0.11 | 175.0 | 0 | 0 | 1.08 | 56.52 | 1.19 | 60.81 | 0 | 0 | 1.08 | 56.52 | 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) | 1.84 | -3.16 | 73.58 | 4.19 | 2.95 | 48.06 | 0 | 0 | 0 | 0 | 0 | 0 | 2.26 | 72.52 | 33.73 | -0.22 | 18.52 | -833.33 | 1.13 | -24.16 | -45.67 | 18.46 | -31.22 | -36.53 | 4.12 | -3.51 | 32.9 | 0.29 | 0.0 | 45.0 | 0 | 0 | 0 | 0.14 | -12.5 | 180.0 | 5.33 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | -0.72 | -44.0 | -33.33 | -0.71 | -42.0 | -31.48 | 0 | 0 | 100.0 | -0.72 | -44.0 | -30.91 | 0.00 | 1.62 | 6.39 |
| 24Q2 (19) | 1.9 | 25.0 | 21.02 | 4.07 | 6.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.31 | 27.18 | -35.15 | -0.27 | -17.39 | 28.95 | 1.49 | -26.96 | -37.66 | 26.85 | -17.62 | -20.92 | 4.27 | -1.61 | 44.26 | 0.29 | 0.0 | 45.0 | 0 | 0 | -100.0 | 0.16 | 0.0 | 166.67 | 5.33 | 0.0 | 0.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | -0.5 | 46.24 | 13.79 | -0.5 | 45.65 | 12.28 | 0 | 0 | 100.0 | -0.5 | 46.24 | 15.25 | 0.00 | 1.95 | 4.41 |
| 24Q1 (18) | 1.52 | 53.54 | 12.59 | 3.82 | 7.61 | 1.87 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | -32.24 | -35.62 | -0.23 | -53.33 | -15.0 | 2.04 | -13.92 | 27.5 | 32.59 | -6.09 | 25.67 | 4.34 | 12.14 | 29.94 | 0.29 | -3.33 | 45.0 | 0 | 0 | -100.0 | 0.16 | 0.0 | 166.67 | 5.33 | 0.0 | 23.09 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | -0.93 | -34.78 | -389.47 | -0.92 | -33.33 | -384.21 | 0 | 100.0 | 100.0 | -0.93 | -32.86 | -365.0 | 0.00 | 1.63 | 0 |
| 23Q4 (17) | 0.99 | -6.6 | -8.33 | 3.55 | 25.44 | -2.47 | 0 | 0 | 0 | 0 | 0 | 0 | 1.52 | -10.06 | -17.39 | -0.15 | -600.0 | -200.0 | 2.37 | 13.94 | 15.61 | 34.70 | 19.28 | -1.82 | 3.87 | 24.84 | 16.22 | 0.3 | 50.0 | 0 | 0 | 0 | -100.0 | 0.16 | 220.0 | 128.57 | 5.33 | 0.0 | 23.09 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | -0.69 | -27.78 | -7000.0 | -0.69 | -27.78 | -7000.0 | -0.01 | 0.0 | 0.0 | -0.7 | -27.27 | 0 | 0.00 | 1.05 | 0 |
| 23Q3 (16) | 1.06 | -32.48 | -76.65 | 2.83 | 0 | 48.95 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.69 | -16.34 | 6.96 | 0.03 | 107.89 | -84.21 | 2.08 | -12.97 | 12.43 | 29.09 | -14.31 | -8.48 | 3.1 | 4.73 | -8.55 | 0.2 | 0.0 | 0 | 0 | -100.0 | -100.0 | 0.05 | -16.67 | -28.57 | 5.33 | 0.0 | 23.09 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | -0.54 | 6.9 | -1000.0 | -0.54 | 5.26 | -1000.0 | -0.01 | 0.0 | 0 | -0.55 | 6.78 | -1016.67 | 0.00 | -0.28 | 0 |
| 23Q2 (15) | 1.57 | 16.3 | -55.77 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.02 | 26.25 | 75.65 | -0.38 | -90.0 | -322.22 | 2.39 | 49.38 | 68.31 | 33.95 | 30.92 | 46.31 | 2.96 | -11.38 | -11.64 | 0.2 | 0.0 | 0 | 2.65 | 0.0 | 0 | 0.06 | 0.0 | -14.29 | 5.33 | 23.09 | 23.09 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.58 | -205.26 | -346.15 | -0.57 | -200.0 | -338.46 | -0.01 | 0.0 | 0 | -0.59 | -195.0 | -353.85 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.35 | 25.0 | -56.03 | 3.75 | 3.02 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.6 | -13.04 | 30.08 | -0.2 | -300.0 | -300.0 | 1.6 | -21.95 | 46.79 | 25.93 | -26.63 | 237.59 | 3.34 | 0.3 | 9.51 | 0.2 | 0 | 0 | 2.65 | 0.0 | 62.58 | 0.06 | -14.29 | -25.0 | 4.33 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.19 | -2000.0 | 69.35 | -0.19 | -2000.0 | -280.0 | -0.01 | 0.0 | 0 | -0.2 | 0 | 67.74 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 1.08 | -76.21 | -87.03 | 3.64 | 91.58 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.84 | 16.46 | -1.08 | -0.05 | -126.32 | -117.24 | 2.05 | 10.81 | 39.46 | 35.34 | 11.19 | 266.91 | 3.33 | -1.77 | 9.18 | 0 | 0 | 0 | 2.65 | 0.0 | -15.61 | 0.07 | 0.0 | -12.5 | 4.33 | 0.0 | 0.93 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.01 | -83.33 | 101.72 | 0.01 | -83.33 | 200.0 | -0.01 | 0 | 0 | 0 | -100.0 | 100.0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 4.54 | 27.89 | 125.87 | 1.9 | 0.0 | -35.15 | 7.92 | 0.25 | 613.51 | 0 | 0 | 0 | 1.58 | 37.39 | -15.96 | 0.19 | 311.11 | 129.23 | 1.85 | 30.28 | -57.18 | 31.79 | 37.0 | 32.45 | 3.39 | 1.19 | 18.95 | 0 | 0 | -100.0 | 2.65 | 0 | -75.97 | 0.07 | 0.0 | 133.33 | 4.33 | 0.0 | 2.12 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.06 | 146.15 | 106.98 | 0.06 | 146.15 | 120.69 | 0 | 0 | 0 | 0.06 | 146.15 | 106.98 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 3.55 | 15.64 | 37.07 | 1.9 | 0 | -41.18 | 7.9 | 0.0 | 652.38 | 0 | 0 | 0 | 1.15 | -6.5 | -87.53 | -0.09 | -80.0 | 78.57 | 1.42 | 30.28 | -68.02 | 23.20 | 202.06 | -3.06 | 3.35 | 9.84 | -16.04 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0.07 | -12.5 | 250.0 | 4.33 | 0.0 | 12.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.13 | 79.03 | 38.1 | -0.13 | -160.0 | -137.14 | 0 | 0 | 0 | -0.13 | 79.03 | 38.1 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 3.07 | -63.15 | -39.45 | 0 | 0 | -100.0 | 7.9 | -9.71 | 690.0 | 0 | 0 | 0 | 1.23 | -33.87 | -46.52 | -0.05 | -117.24 | 88.89 | 1.09 | -25.85 | -0.91 | 7.68 | -20.26 | -18.72 | 3.05 | 0.0 | -19.53 | 0 | 0 | -100.0 | 1.63 | -48.09 | -85.33 | 0.08 | 0.0 | 300.0 | 4.33 | 0.93 | 12.18 | 0.57 | 0.0 | 0.0 | 0 | 0 | 0 | -0.62 | -6.9 | -410.0 | -0.05 | -400.0 | -106.49 | 0 | 0 | 0 | -0.62 | -6.9 | -410.0 | 0.00 | -99.52 | -99.35 |
| 21Q4 (9) | 8.33 | 314.43 | 72.46 | 0 | -100.0 | -100.0 | 8.75 | 688.29 | 29066.67 | 0 | 0 | 0 | 1.86 | -1.06 | -59.57 | 0.29 | 144.62 | 231.82 | 1.47 | -65.97 | -53.63 | 9.63 | -59.86 | -62.11 | 3.05 | 7.02 | -9.76 | 0 | -100.0 | -100.0 | 3.14 | -71.53 | -73.99 | 0.08 | 166.67 | 300.0 | 4.29 | 1.18 | 11.14 | 0.57 | 0.0 | 0.0 | 0 | 0 | 0 | -0.58 | 32.56 | -189.23 | -0.01 | 96.55 | -100.82 | 0 | 0 | 0 | -0.58 | 32.56 | -189.23 | 0.20 | 0.02 | 369.53 |
| 21Q3 (8) | 2.01 | -22.39 | 4.69 | 2.93 | -9.29 | 69.36 | 1.11 | 5.71 | 0 | 0 | 0 | 0 | 1.88 | -79.61 | -22.63 | -0.65 | -54.76 | -182.61 | 4.32 | -2.7 | 145.45 | 24.00 | 0.27 | 34.59 | 2.85 | -28.57 | -19.94 | 0.77 | 0.0 | -7.23 | 11.03 | -0.45 | 150.68 | 0.03 | 50.0 | 0.0 | 4.24 | 9.84 | 10.42 | 0.57 | 0.0 | 0.0 | 0 | 0 | 0 | -0.86 | -309.52 | -198.85 | -0.29 | -182.86 | -120.14 | 0 | 0 | 0 | -0.86 | -309.52 | -198.85 | 0.20 | 1.71 | 0 |
| 21Q2 (7) | 2.59 | -48.92 | -19.57 | 3.23 | -13.4 | 86.71 | 1.05 | 5.0 | 0 | 0 | 0 | 0 | 9.22 | 300.87 | 299.13 | -0.42 | 6.67 | -180.0 | 4.44 | 303.64 | 100.0 | 23.94 | 153.28 | 0 | 3.99 | 5.28 | 69.79 | 0.77 | -1.28 | -7.23 | 11.08 | -0.27 | 47.34 | 0.02 | 0.0 | -33.33 | 3.86 | 0.0 | 16.62 | 0.57 | 0.0 | 0.0 | 0 | 0 | 0 | -0.21 | -205.0 | -119.09 | 0.35 | -54.55 | -79.04 | 0 | 0 | 0 | -0.21 | -205.0 | -119.09 | 0.20 | 33.89 | 0 |
| 21Q1 (6) | 5.07 | 4.97 | 56.48 | 3.73 | 115.61 | 115.61 | 1.0 | 3233.33 | 0 | 0 | 0 | 0 | 2.3 | -50.0 | -26.52 | -0.45 | -104.55 | -364.71 | 1.1 | -65.3 | -27.63 | 9.45 | -62.83 | 0 | 3.79 | 12.13 | 83.09 | 0.78 | -51.25 | -6.02 | 11.11 | -7.95 | 69.62 | 0.02 | 0.0 | 0.0 | 3.86 | 0.0 | 25.32 | 0.57 | 0.0 | 1.79 | 0 | 0 | -100.0 | 0.2 | -69.23 | -85.61 | 0.77 | -36.89 | -60.91 | 0 | 0 | 0 | 0.2 | -69.23 | -85.61 | 0.15 | 244.71 | 0 |
| 20Q4 (5) | 4.83 | 151.56 | 274.42 | 1.73 | 0.0 | -56.75 | 0.03 | 0 | 0 | 0 | 0 | 0 | 4.6 | 89.3 | 130.0 | -0.22 | 4.35 | -2100.0 | 3.17 | 80.11 | 90.96 | 25.42 | 42.56 | 0 | 3.38 | -5.06 | 22.46 | 1.6 | 92.77 | 90.48 | 12.07 | 174.32 | 610.0 | 0.02 | -33.33 | 0.0 | 3.86 | 0.52 | 25.32 | 0.57 | 0.0 | 1.79 | 0 | 0 | -100.0 | 0.65 | -25.29 | -46.72 | 1.22 | -15.28 | -31.84 | 0 | 0 | 0 | 0.65 | -25.29 | -46.72 | 0.04 | 0 | 0 |
| 20Q3 (4) | 1.92 | -40.37 | 0.0 | 1.73 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.43 | 5.19 | 0.0 | -0.23 | -53.33 | 0.0 | 1.76 | -20.72 | 0.0 | 17.83 | 0 | 0.0 | 3.56 | 51.49 | 0.0 | 0.83 | 0.0 | 0.0 | 4.4 | -41.49 | 0.0 | 0.03 | 0.0 | 0.0 | 3.84 | 16.01 | 0.0 | 0.57 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.87 | -20.91 | 0.0 | 1.44 | -13.77 | 0.0 | 0 | 0 | 0.0 | 0.87 | -20.91 | 0.0 | 0.00 | 0 | 0.0 |
