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) | 3.8 | 94.87 | 0.92 | -3.16 | 2.38 | 255.22 | 0 | 0 | 3.84 | -11.52 | -0.57 | 0 | 0.51 | 37.84 | 13.28 | 55.79 | 0.2 | -62.26 | 0 | 0 | 0.86 | -74.02 | 0 | 0 | 6.28 | 58.99 | 0.47 | -2.08 | 0.15 | -37.5 | -0.57 | 0 | 0.04 | -93.44 | -0.19 | 0 | -0.76 | 0 | 0.00 | 0 |
| 2022 (9) | 1.95 | -1.02 | 0.95 | -40.99 | 0.67 | 272.22 | 0 | 0 | 4.34 | -7.86 | -0.45 | 0 | 0.37 | -33.93 | 8.53 | -28.3 | 0.53 | 39.47 | 0 | 0 | 3.31 | -23.56 | 0 | 0 | 3.95 | 14.83 | 0.48 | 0.0 | 0.24 | 0.0 | -0.12 | 0 | 0.61 | -42.45 | -0.16 | 0 | -0.28 | 0 | 0.00 | 0 |
| 2021 (8) | 1.97 | -25.94 | 1.61 | -22.22 | 0.18 | 0 | 0 | 0 | 4.71 | -22.15 | -0.62 | 0 | 0.56 | 14.29 | 11.89 | 46.8 | 0.38 | -32.14 | 0 | 0 | 4.33 | 455.13 | 0 | 0 | 3.44 | 14.29 | 0.48 | 0.0 | 0.24 | 0.0 | 0.33 | -67.65 | 1.06 | -39.08 | -0.23 | 0 | 0.1 | -86.49 | 0.00 | 0 |
| 2020 (7) | 2.66 | 29.13 | 2.07 | 135.23 | 0 | 0 | 0 | 0 | 6.05 | -6.49 | 0.07 | -66.67 | 0.49 | 53.12 | 8.10 | 63.76 | 0.56 | 43.59 | 0 | 0 | 0.78 | 13.04 | 0.01 | -50.0 | 3.01 | 2.38 | 0.48 | 4.35 | 0.24 | 100.0 | 1.02 | -17.74 | 1.74 | -4.4 | -0.28 | 0 | 0.74 | -26.0 | 0.00 | 0 |
| 2019 (6) | 2.06 | 3.0 | 0.88 | 18.92 | 0 | 0 | 0 | 0 | 6.47 | 3.85 | 0.21 | -16.0 | 0.32 | -40.74 | 4.95 | -42.94 | 0.39 | 39.29 | 0 | 0 | 0.69 | 0 | 0.02 | 0.0 | 2.94 | 0.68 | 0.46 | 6.98 | 0.12 | 71.43 | 1.24 | -7.46 | 1.82 | -1.09 | -0.24 | 0 | 1.0 | -18.03 | 0.00 | 0 |
| 2018 (5) | 2.0 | -47.37 | 0.74 | -26.73 | 0 | 0 | 0 | 0 | 6.23 | 10.85 | 0.25 | -10.71 | 0.54 | 31.71 | 8.67 | 18.81 | 0.28 | -15.15 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 2.92 | 13.62 | 0.43 | 7.5 | 0.07 | 0 | 1.34 | 1.52 | 1.84 | 6.98 | -0.12 | 0 | 1.22 | -2.4 | 0.00 | 0 |
| 2017 (4) | 3.8 | -13.04 | 1.01 | 42.25 | 0 | 0 | 0 | 0 | 5.62 | -22.7 | 0.28 | -58.82 | 0.41 | -48.1 | 7.30 | -32.86 | 0.33 | 22.22 | 0 | 0 | 0.75 | 0 | 0.02 | 0.0 | 2.57 | 5.76 | 0.4 | 21.21 | 0 | 0 | 1.32 | -8.33 | 1.72 | -3.37 | -0.07 | 0 | 1.25 | -13.19 | 0.00 | 0 |
| 2016 (3) | 4.37 | -5.21 | 0.71 | 61.36 | 0.02 | 0.0 | 0 | 0 | 7.27 | -9.69 | 0.68 | 9.68 | 0.79 | 51.92 | 10.87 | 68.22 | 0.27 | 22.73 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 2.43 | 4.74 | 0.33 | 22.22 | 0 | 0 | 1.44 | 18.03 | 1.78 | 19.46 | 0 | 0 | 1.44 | 5.88 | 0.00 | 0 |
| 2015 (2) | 4.61 | 16.71 | 0.44 | -56.86 | 0.02 | 0.0 | 0 | 0 | 8.05 | 0.37 | 0.62 | 113.79 | 0.52 | -26.76 | 6.46 | -27.03 | 0.22 | -56.86 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 2.32 | 4.04 | 0.27 | 12.5 | 0 | 0 | 1.22 | 52.5 | 1.49 | 41.9 | 0.14 | 250.0 | 1.36 | 61.9 | 0.00 | 0 |
| 2014 (1) | 3.95 | 54.9 | 1.02 | -28.17 | 0.02 | -94.59 | 0 | 0 | 8.02 | 8.97 | 0.29 | 123.08 | 0.71 | 26.79 | 8.85 | 16.35 | 0.51 | 37.84 | 0 | 0 | 0 | 0 | 0.01 | 0 | 2.23 | 50.68 | 0.24 | 4.35 | 0 | 0 | 0.8 | 21.21 | 1.05 | 17.98 | 0.04 | 0 | 0.84 | 27.27 | 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) | 2.73 | -18.99 | -37.24 | 0.88 | 0.0 | -21.43 | 1.13 | -18.71 | 16.49 | 0 | 0 | 0 | 0.57 | -41.84 | -34.48 | -0.02 | -140.0 | 93.33 | 0.25 | -45.65 | -41.86 | 7.00 | -41.09 | -35.18 | 0.29 | -12.12 | 70.59 | 0 | 0 | 0 | 0.53 | -17.19 | -82.21 | 0 | 0 | 0 | 6.8 | 0.89 | 13.9 | 0 | 0 | -100.0 | 0.15 | 0.0 | 0.0 | 0.11 | -8.33 | 120.37 | 0.25 | -7.41 | 212.5 | -0.1 | 23.08 | 33.33 | 0.01 | 200.0 | 101.45 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.37 | -9.65 | -34.18 | 0.88 | -5.38 | -30.16 | 1.39 | -23.63 | 63.53 | 0 | 0 | 0 | 0.98 | -2.97 | 1.03 | 0.05 | -28.57 | 145.45 | 0.46 | 2.22 | 15.0 | 11.89 | 1.96 | 18.27 | 0.33 | 17.86 | 10.0 | 0 | 0 | 0 | 0.64 | -14.67 | -80.25 | 0 | 0 | 0 | 6.74 | 2.9 | 12.9 | 0 | -100.0 | -100.0 | 0.15 | 0.0 | 0.0 | 0.12 | 124.0 | 150.0 | 0.27 | 145.45 | -27.03 | -0.13 | 13.33 | 40.91 | -0.01 | 98.46 | 97.83 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.73 | -1.84 | 80.19 | 0.93 | 1.09 | -26.19 | 1.82 | -23.53 | 139.47 | 0 | 0 | 0 | 1.01 | 0.0 | 2.02 | 0.07 | 333.33 | 153.85 | 0.45 | -11.76 | -6.25 | 11.66 | -12.22 | 1.28 | 0.28 | 40.0 | -37.78 | 0 | 0 | 0 | 0.75 | -12.79 | -77.13 | 0 | 0 | 0 | 6.55 | 4.3 | 64.99 | 0.47 | 0.0 | -2.08 | 0.15 | 0.0 | -37.5 | -0.5 | 12.28 | -100.0 | 0.11 | 175.0 | -77.08 | -0.15 | 21.05 | 0.0 | -0.65 | 14.47 | -62.5 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.8 | -12.64 | 94.87 | 0.92 | -17.86 | -3.16 | 2.38 | 145.36 | 255.22 | 0 | 0 | 0 | 1.01 | 16.09 | -12.17 | -0.03 | 90.0 | 75.0 | 0.51 | 18.6 | 37.84 | 13.28 | 22.93 | 55.43 | 0.2 | 17.65 | -62.26 | 0 | 0 | 0 | 0.86 | -71.14 | -74.02 | 0 | 0 | 0 | 6.28 | 5.19 | 58.99 | 0.47 | 0.0 | -2.08 | 0.15 | 0.0 | -37.5 | -0.57 | -5.56 | -375.0 | 0.04 | -50.0 | -93.44 | -0.19 | -26.67 | -18.75 | -0.76 | -10.14 | -171.43 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.35 | -15.04 | 54.8 | 1.12 | -11.11 | -32.12 | 0.97 | 14.12 | 94.0 | 0 | 0 | 0 | 0.87 | -10.31 | 0.0 | -0.3 | -172.73 | -328.57 | 0.43 | 7.5 | 72.0 | 10.80 | 7.5 | 92.31 | 0.17 | -43.33 | -39.29 | 0 | 0 | 0 | 2.98 | -8.02 | -9.15 | 0 | 0 | 0 | 5.97 | 0.0 | 51.14 | 0.47 | 0.0 | -2.08 | 0.15 | 0.0 | -37.5 | -0.54 | -125.0 | -5500.0 | 0.08 | -78.38 | -89.04 | -0.15 | 31.82 | -25.0 | -0.69 | -50.0 | -527.27 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.12 | 147.34 | 108.13 | 1.26 | 0.0 | -26.32 | 0.85 | 11.84 | 88.89 | 0 | 0 | 0 | 0.97 | -2.02 | -16.38 | -0.11 | 15.38 | 26.67 | 0.4 | -16.67 | 14.29 | 10.05 | -12.69 | 33.52 | 0.3 | -33.33 | -26.83 | 0 | 0 | 0 | 3.24 | -1.22 | 5.88 | 0 | 0 | 0 | 5.97 | 50.38 | 50.76 | 0.47 | -2.08 | -2.08 | 0.15 | -37.5 | -37.5 | -0.24 | 4.0 | -442.86 | 0.37 | -22.92 | -53.75 | -0.22 | -46.67 | -46.67 | -0.46 | -15.0 | -475.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.07 | 6.15 | -8.0 | 1.26 | 32.63 | -26.32 | 0.76 | 13.43 | 181.48 | 0 | 0 | 0 | 0.99 | -13.91 | -13.91 | -0.13 | -8.33 | -18.18 | 0.48 | 29.73 | -14.29 | 11.51 | 34.71 | -6.06 | 0.45 | -15.09 | 32.35 | 0 | 0 | 0 | 3.28 | -0.91 | 0.31 | 0 | 0 | 0 | 3.97 | 0.51 | 1.02 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.25 | -108.33 | -213.64 | 0.48 | -21.31 | -49.47 | -0.15 | 6.25 | -25.0 | -0.4 | -42.86 | -500.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.95 | -30.6 | -1.02 | 0.95 | -42.42 | -40.99 | 0.67 | 34.0 | 272.22 | 0 | 0 | 0 | 1.15 | 32.18 | -9.45 | -0.12 | -71.43 | 7.69 | 0.37 | 48.0 | -33.93 | 8.55 | 52.1 | -28.13 | 0.53 | 89.29 | 39.47 | 0 | 0 | 0 | 3.31 | 0.91 | -23.56 | 0 | 0 | 0 | 3.95 | 0.0 | 14.83 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | -0.12 | -1300.0 | -136.36 | 0.61 | -16.44 | -42.45 | -0.16 | -33.33 | 30.43 | -0.28 | -154.55 | -380.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.81 | 14.23 | -9.35 | 1.65 | -3.51 | -38.2 | 0.5 | 11.11 | 0 | 0 | 0 | 0 | 0.87 | -25.0 | -18.69 | -0.07 | 53.33 | 50.0 | 0.25 | -28.57 | -13.79 | 5.62 | -25.36 | 3.06 | 0.28 | -31.71 | -54.1 | 0 | 0 | 0 | 3.28 | 7.19 | 123.13 | 0 | 0 | -100.0 | 3.95 | -0.25 | 19.34 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.01 | -85.71 | -97.83 | 0.73 | -8.75 | -38.66 | -0.12 | 20.0 | 55.56 | -0.11 | -37.5 | -157.89 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.46 | 9.33 | -1.6 | 1.71 | 0.0 | -16.99 | 0.45 | 66.67 | 0 | 0 | 0 | 0 | 1.16 | 0.87 | 7.41 | -0.15 | -36.36 | -66.67 | 0.35 | -37.5 | 12.9 | 7.53 | -38.58 | 41.07 | 0.41 | 20.59 | -35.94 | 0 | 0 | 0 | 3.06 | -6.42 | 183.33 | 0 | 0 | -100.0 | 3.96 | 0.76 | 31.56 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.07 | -68.18 | -89.39 | 0.8 | -15.79 | -42.45 | -0.15 | -25.0 | 46.43 | -0.08 | -180.0 | -121.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.25 | 14.21 | 24.31 | 1.71 | 6.21 | 98.84 | 0.27 | 50.0 | 0 | 0 | 0 | 0 | 1.15 | -9.45 | -10.85 | -0.11 | 15.38 | 59.26 | 0.56 | 0.0 | 64.71 | 12.25 | 3.06 | 125.98 | 0.34 | -10.53 | 13.33 | 0 | 0 | 0 | 3.27 | -24.48 | 319.23 | 0 | 0 | -100.0 | 3.93 | 14.24 | 30.56 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.22 | -33.33 | -70.67 | 0.95 | -10.38 | -35.37 | -0.12 | 47.83 | 57.14 | 0.1 | 0.0 | -78.72 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.97 | -36.45 | -25.94 | 1.61 | -39.7 | -22.22 | 0.18 | 0 | 0 | 0 | 0 | 0 | 1.27 | 18.69 | -32.45 | -0.13 | 7.14 | -1400.0 | 0.56 | 93.1 | 14.29 | 11.89 | 118.11 | 47.04 | 0.38 | -37.7 | -32.14 | 0 | 0 | 0 | 4.33 | 194.56 | 455.13 | 0 | -100.0 | -100.0 | 3.44 | 3.93 | 14.29 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.33 | -28.26 | -67.65 | 1.06 | -10.92 | -39.08 | -0.23 | 14.81 | 17.86 | 0.1 | -47.37 | -86.49 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.1 | 24.0 | 34.2 | 2.67 | 29.61 | 48.33 | 0 | 0 | 0 | 0 | 0 | 0 | 1.07 | -0.93 | -31.41 | -0.14 | -55.56 | -275.0 | 0.29 | -6.45 | -12.12 | 5.45 | 2.16 | -10.14 | 0.61 | -4.69 | 48.78 | 0 | 0 | 0 | 1.47 | 36.11 | 88.46 | 0.01 | 0.0 | -50.0 | 3.31 | 9.97 | 9.97 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.46 | -30.3 | -54.46 | 1.19 | -14.39 | -31.21 | -0.27 | 3.57 | 25.0 | 0.19 | -50.0 | -70.77 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.5 | 38.12 | -6.72 | 2.06 | 139.53 | 33.77 | 0 | 0 | 0 | 0 | 0 | 0 | 1.08 | -16.28 | -29.87 | -0.09 | 66.67 | -400.0 | 0.31 | -8.82 | -35.42 | 5.34 | -1.6 | 0 | 0.64 | 113.33 | 106.45 | 0 | 0 | 0 | 1.08 | 38.46 | 50.0 | 0.01 | 0.0 | -50.0 | 3.01 | 0.0 | 2.38 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.66 | -12.0 | -29.03 | 1.39 | -5.44 | -15.76 | -0.28 | 0.0 | 0.0 | 0.38 | -19.15 | -41.54 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.81 | -31.95 | -16.97 | 0.86 | -58.45 | -29.51 | 0 | 0 | 0 | 0 | 0 | 0 | 1.29 | -31.38 | 19.44 | -0.27 | -2800.0 | -350.0 | 0.34 | -30.61 | 88.89 | 5.42 | -32.94 | 0 | 0.3 | -46.43 | 0.0 | 0 | 0 | 0 | 0.78 | 0.0 | 8.33 | 0.01 | 0.0 | -50.0 | 3.01 | 0.0 | 2.38 | 0.48 | 0.0 | 4.35 | 0.24 | 0.0 | 100.0 | 0.75 | -26.47 | -36.44 | 1.47 | -15.52 | -16.48 | -0.28 | 0.0 | -3.7 | 0.47 | -36.49 | -48.35 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.66 | 15.15 | 29.13 | 2.07 | 15.0 | 135.23 | 0 | 0 | 0 | 0 | 0 | 0 | 1.88 | 20.51 | 49.21 | 0.01 | -87.5 | 133.33 | 0.49 | 48.48 | 53.12 | 8.09 | 33.29 | 0 | 0.56 | 36.59 | 43.59 | 0 | 0 | 0 | 0.78 | 0.0 | 13.04 | 0.01 | -50.0 | -50.0 | 3.01 | 0.0 | 2.38 | 0.48 | 0.0 | 4.35 | 0.24 | 0.0 | 100.0 | 1.02 | 0.99 | -17.74 | 1.74 | 0.58 | -4.4 | -0.28 | 22.22 | -16.67 | 0.74 | 13.85 | -26.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.31 | -13.81 | 0.0 | 1.8 | 16.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.56 | 1.3 | 0.0 | 0.08 | 166.67 | 0.0 | 0.33 | -31.25 | 0.0 | 6.07 | 0 | 0.0 | 0.41 | 32.26 | 0.0 | 0 | 0 | 0.0 | 0.78 | 8.33 | 0.0 | 0.02 | 0.0 | 0.0 | 3.01 | 2.38 | 0.0 | 0.48 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 1.01 | 8.6 | 0.0 | 1.73 | 4.85 | 0.0 | -0.36 | -28.57 | 0.0 | 0.65 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
