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) | 0.96 | -48.39 | 6.1 | -15.28 | 0.89 | 15.58 | 0 | 0 | 11.4 | -1.89 | -0.82 | 0 | 0.29 | -3.33 | 2.54 | -1.47 | 3.46 | -22.6 | 2.59 | 250.0 | 7.05 | 34.03 | 0 | 0 | 10.32 | 0.0 | 0 | 0 | 0 | 0 | -6.61 | 0 | -6.61 | 0 | -0.17 | 0 | -6.78 | 0 | 0.00 | 0 |
| 2022 (9) | 1.86 | 36.76 | 7.2 | 17.65 | 0.77 | 4.05 | 0 | 0 | 11.62 | -21.7 | -0.99 | 0 | 0.3 | -3.23 | 2.58 | 23.59 | 4.47 | -5.5 | 0.74 | 21.31 | 5.26 | -6.07 | 0 | 0 | 10.32 | 0.0 | 0 | 0 | 0 | 0 | -5.79 | 0 | -5.79 | 0 | -0.15 | 0 | -5.94 | 0 | 0.00 | 0 |
| 2021 (8) | 1.36 | -17.07 | 6.12 | -11.3 | 0.74 | 0.0 | 0 | 0 | 14.84 | -50.62 | -0.98 | 0 | 0.31 | 121.43 | 2.09 | 348.38 | 4.73 | -25.75 | 0.61 | -4.69 | 5.6 | 32.39 | 0 | 0 | 10.32 | 0.0 | 0 | 0 | 0 | 0 | -4.81 | 0 | -4.81 | 0 | -0.17 | 0 | -4.98 | 0 | 0.00 | 0 |
| 2020 (7) | 1.64 | -13.23 | 6.9 | 23.66 | 0.74 | 0.0 | 0 | 0 | 30.05 | 74.3 | -1.23 | 0 | 0.14 | -56.25 | 0.47 | -74.9 | 6.37 | 14.36 | 0.64 | -3.03 | 4.23 | -14.89 | 0 | 0 | 10.32 | 0.0 | 0 | 0 | 0 | 0 | -3.86 | 0 | -3.86 | 0 | -0.16 | 0 | -4.02 | 0 | 0.00 | 0 |
| 2019 (6) | 1.89 | -0.53 | 5.58 | -17.94 | 0.74 | 0.0 | 0 | 0 | 17.24 | -18.79 | 0.1 | 0 | 0.32 | 23.08 | 1.86 | 51.56 | 5.57 | -21.44 | 0.66 | 0 | 4.97 | -12.96 | 0 | 0 | 10.32 | 0.0 | 0 | 0 | 0 | 0 | -2.61 | 0 | -2.61 | 0 | -0.18 | 0 | -2.79 | 0 | 0.00 | 0 |
| 2018 (5) | 1.9 | -38.51 | 6.8 | 5.43 | 0.74 | 0.0 | 0 | 0 | 21.23 | -2.08 | -2.7 | 0 | 0.26 | -13.33 | 1.22 | -11.5 | 7.09 | -25.91 | 0 | 0 | 5.71 | -11.34 | 0 | 0 | 10.32 | 0.0 | 0 | 0 | 0 | 0 | -2.71 | 0 | -2.71 | 0 | -0.12 | 0 | -2.83 | 0 | 0.00 | 0 |
| 2017 (4) | 3.09 | 86.14 | 6.45 | -7.86 | 0.74 | 0.0 | 0 | 0 | 21.68 | -10.41 | -0.87 | 0 | 0.3 | -16.67 | 1.38 | -6.98 | 9.57 | -25.0 | 0.04 | 0.0 | 6.44 | -10.31 | 0 | 0 | 10.32 | 0.0 | 0 | 0 | 0 | 0 | -0.87 | 0 | -0.87 | 0 | -0.08 | 0 | -0.95 | 0 | 0.00 | 0 |
| 2016 (3) | 1.66 | -25.56 | 7.0 | 100.0 | 0.74 | 0.0 | 0 | 0 | 24.2 | 4.45 | -1.26 | 0 | 0.36 | -10.0 | 1.49 | -13.83 | 12.76 | 15.68 | 0.04 | 0.0 | 7.18 | -9.23 | 0 | 0 | 10.32 | 0.0 | 1.6 | 0.0 | 0.2 | 0.0 | -2.44 | 0 | -0.64 | 0 | -0.06 | 0 | -2.5 | 0 | 0.00 | 0 |
| 2015 (2) | 2.23 | -40.85 | 3.5 | 16.67 | 0.74 | 0.0 | 0 | 0 | 23.17 | -19.6 | -1.27 | 0 | 0.4 | -18.37 | 1.73 | 1.54 | 11.03 | -12.6 | 0.04 | 0 | 7.91 | -8.55 | 0 | 0 | 10.32 | 0.0 | 1.6 | 0.63 | 0.2 | 0.0 | -1.17 | 0 | 0.64 | -65.96 | 0.11 | -31.25 | -1.06 | 0 | 0.00 | 0 |
| 2014 (1) | 3.77 | 2.45 | 3.0 | 0.0 | 0.74 | 469.23 | 0 | 0 | 28.82 | -33.16 | 0.37 | 0 | 0.49 | -54.21 | 1.70 | -31.48 | 12.62 | 6.05 | 0 | 0 | 8.65 | 75.46 | 0 | 0 | 10.32 | 0.0 | 1.59 | 0.0 | 0.2 | 0.0 | 0.09 | 0 | 1.88 | 24.5 | 0.16 | 128.57 | 0.25 | 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) | 0.99 | -20.16 | 28.57 | 5.6 | -1.75 | -3.45 | 1.24 | 1.64 | 61.04 | 0 | 0 | 0 | 2.89 | -17.9 | 10.31 | -0.22 | 12.0 | -10.0 | 0.28 | -3.45 | -9.68 | 2.35 | -5.64 | -14.84 | 1.85 | -16.29 | -55.1 | 2.59 | 1.57 | 1.97 | 6.9 | -4.03 | -6.63 | 0 | 0 | 0 | 10.45 | 1.26 | 1.26 | 0 | 0 | 0 | 0 | 0 | 0 | -7.39 | -3.07 | -16.56 | -7.39 | -3.07 | -16.56 | -0.45 | -221.43 | -221.43 | -7.84 | -7.25 | -20.99 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.24 | 0.0 | 51.22 | 5.7 | -9.52 | 10.68 | 1.22 | 0.83 | 58.44 | 0 | 0 | 0 | 3.52 | 28.94 | 3.53 | -0.25 | 21.88 | -1150.0 | 0.29 | -3.33 | -6.45 | 2.50 | -4.33 | -10.96 | 2.21 | -27.78 | -37.04 | 2.55 | -1.54 | 0.79 | 7.19 | 0.56 | -5.52 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.17 | -3.46 | -16.97 | -7.17 | -3.46 | -16.97 | -0.14 | 6.67 | 22.22 | -7.31 | -3.25 | -15.85 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.24 | 29.17 | -17.88 | 6.3 | 3.28 | 3.28 | 1.21 | 35.96 | 57.14 | 0 | 0 | 0 | 2.73 | -0.73 | 3.8 | -0.32 | -14.29 | 0.0 | 0.3 | 3.45 | 0.0 | 2.61 | 2.55 | -9.3 | 3.06 | -11.56 | -32.15 | 2.59 | 0.0 | 14.6 | 7.15 | 1.42 | -4.92 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.93 | -4.84 | -13.42 | -6.93 | -4.84 | -13.42 | -0.15 | 11.76 | -7.14 | -7.08 | -4.42 | -13.28 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.96 | 24.68 | -48.39 | 6.1 | 5.17 | -15.28 | 0.89 | 15.58 | 15.58 | 0 | 0 | 0 | 2.75 | 4.96 | 7.42 | -0.28 | -40.0 | 0.0 | 0.29 | -6.45 | -3.33 | 2.54 | -8.01 | -1.47 | 3.46 | -16.02 | -22.6 | 2.59 | 1.97 | 250.0 | 7.05 | -4.6 | 34.03 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.61 | -4.26 | -14.16 | -6.61 | -4.26 | -14.16 | -0.17 | -21.43 | -13.33 | -6.78 | -4.63 | -14.14 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.77 | -6.1 | -39.37 | 5.8 | 12.62 | -13.43 | 0.77 | 0.0 | 0.0 | 0 | 0 | 0 | 2.62 | -22.94 | 6.07 | -0.2 | -900.0 | 33.33 | 0.31 | 0.0 | 10.71 | 2.77 | -1.34 | 28.69 | 4.12 | 17.38 | -18.42 | 2.54 | 0.4 | 238.67 | 7.39 | -2.89 | 43.5 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.34 | -3.43 | -14.86 | -6.34 | -3.43 | -14.86 | -0.14 | 22.22 | -7.69 | -6.48 | -2.69 | -14.69 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.82 | -45.7 | -32.79 | 5.15 | -15.57 | -16.94 | 0.77 | 0.0 | 0.0 | 0 | 0 | 0 | 3.4 | 29.28 | 22.74 | -0.02 | 93.75 | 92.0 | 0.31 | 3.33 | 6.9 | 2.80 | -2.55 | 30.19 | 3.51 | -22.17 | -29.38 | 2.53 | 11.95 | 237.33 | 7.61 | 1.2 | 34.69 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.13 | -0.33 | -17.43 | -6.13 | -0.33 | -17.43 | -0.18 | -28.57 | -28.57 | -6.31 | -0.96 | -17.72 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.51 | -18.82 | -20.53 | 6.1 | -15.28 | 11.11 | 0.77 | 0.0 | 0.0 | 0 | 0 | 0 | 2.63 | 2.73 | -31.15 | -0.32 | -14.29 | -100.0 | 0.3 | 0.0 | -21.05 | 2.88 | 11.41 | 6.42 | 4.51 | 0.89 | -8.7 | 2.26 | 205.41 | 270.49 | 7.52 | 42.97 | 28.77 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.11 | -5.53 | -22.94 | -6.11 | -5.53 | -22.94 | -0.14 | 6.67 | -16.67 | -6.25 | -5.22 | -22.79 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.86 | 46.46 | 36.76 | 7.2 | 7.46 | 17.65 | 0.77 | 0.0 | 4.05 | 0 | 0 | 0 | 2.56 | 3.64 | -35.52 | -0.28 | 6.67 | 15.15 | 0.3 | 7.14 | -3.23 | 2.58 | 20.14 | 23.59 | 4.47 | -11.49 | -5.5 | 0.74 | -1.33 | 21.31 | 5.26 | 2.14 | -6.07 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.79 | -4.89 | -20.37 | -5.79 | -4.89 | -20.37 | -0.15 | -15.38 | 11.76 | -5.94 | -5.13 | -19.28 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.27 | 4.1 | 69.33 | 6.7 | 8.06 | -16.35 | 0.77 | 0.0 | 4.05 | 0 | 0 | 0 | 2.47 | -10.83 | -15.12 | -0.3 | -20.0 | 21.05 | 0.28 | -3.45 | -46.15 | 2.15 | -0.19 | -9.75 | 5.05 | 1.61 | -20.47 | 0.75 | 0.0 | 20.97 | 5.15 | -8.85 | 39.95 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.52 | -5.75 | -22.39 | -5.52 | -5.75 | -22.39 | -0.13 | 7.14 | 27.78 | -5.65 | -5.41 | -20.47 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.22 | -35.79 | -6.87 | 6.2 | 12.93 | -21.82 | 0.77 | 0.0 | 4.05 | 0 | 0 | 0 | 2.77 | -27.49 | -17.56 | -0.25 | -56.25 | -400.0 | 0.29 | -23.68 | -34.09 | 2.15 | -20.34 | 50.22 | 4.97 | 0.61 | -22.71 | 0.75 | 22.95 | 19.05 | 5.65 | -3.25 | 46.37 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.22 | -5.03 | -26.39 | -5.22 | -5.03 | -26.39 | -0.14 | -16.67 | 22.22 | -5.36 | -5.3 | -24.36 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.9 | 39.71 | 47.29 | 5.49 | -10.29 | -28.05 | 0.77 | 4.05 | 4.05 | 0 | 0 | 0 | 3.82 | -3.78 | -16.96 | -0.16 | 51.52 | 27.27 | 0.38 | 22.58 | -46.48 | 2.70 | 29.38 | 17.17 | 4.94 | 4.44 | -22.08 | 0.61 | 0.0 | -3.17 | 5.84 | 4.29 | 44.2 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.97 | -3.33 | -21.81 | -4.97 | -3.33 | -21.81 | -0.12 | 29.41 | 29.41 | -5.09 | -2.21 | -19.76 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.36 | 81.33 | -17.07 | 6.12 | -23.6 | -11.3 | 0.74 | 0.0 | 0.0 | 0 | 0 | 0 | 3.97 | 36.43 | -63.81 | -0.33 | 13.16 | 15.38 | 0.31 | -40.38 | 121.43 | 2.09 | -12.26 | 348.23 | 4.73 | -25.51 | -25.75 | 0.61 | -1.61 | -4.69 | 5.6 | 52.17 | 32.39 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.81 | -6.65 | -24.61 | -4.81 | -6.65 | -24.61 | -0.17 | 5.56 | -6.25 | -4.98 | -6.18 | -23.88 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.75 | -42.75 | -25.74 | 8.01 | 1.01 | 14.43 | 0.74 | 0.0 | 0.0 | 0 | 0 | 0 | 2.91 | -13.39 | -75.28 | -0.38 | -660.0 | -280.95 | 0.52 | 18.18 | 126.09 | 2.38 | 66.13 | 134.68 | 6.35 | -1.24 | -9.54 | 0.62 | -1.59 | -3.12 | 3.68 | -4.66 | -16.74 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.51 | -9.2 | -30.35 | -4.51 | -9.2 | -30.35 | -0.18 | 0.0 | 5.26 | -4.69 | -8.82 | -28.49 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.31 | 1.55 | -3.68 | 7.93 | 3.93 | 23.91 | 0.74 | 0.0 | 0.0 | 0 | 0 | 0 | 3.36 | -26.96 | -2.33 | -0.05 | 77.27 | 91.07 | 0.44 | -38.03 | 91.3 | 1.43 | -37.87 | 0 | 6.43 | 1.42 | 12.61 | 0.63 | 0.0 | -3.08 | 3.86 | -4.69 | -16.09 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.13 | -1.23 | -12.53 | -4.13 | -1.23 | -12.53 | -0.18 | -5.88 | 14.29 | -4.31 | -1.41 | -11.08 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.29 | -21.34 | -43.42 | 7.63 | 10.58 | 19.22 | 0.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.6 | -58.07 | 19.17 | -0.22 | 43.59 | 55.1 | 0.71 | 407.14 | 91.89 | 2.31 | 394.95 | 0 | 6.34 | -0.47 | 5.14 | 0.63 | -1.56 | -3.08 | 4.05 | -4.26 | -15.45 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.08 | -5.7 | -31.61 | -4.08 | -5.7 | -31.61 | -0.17 | -6.25 | 10.53 | -4.25 | -5.72 | -29.18 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.64 | 62.38 | -13.23 | 6.9 | -1.43 | 23.66 | 0.74 | 0.0 | 0.0 | 0 | 0 | 0 | 10.97 | -6.8 | 204.72 | -0.39 | -285.71 | -56.0 | 0.14 | -39.13 | -56.25 | 0.47 | -54.06 | 0 | 6.37 | -9.26 | 14.36 | 0.64 | 0.0 | -3.03 | 4.23 | -4.3 | -14.89 | 0 | 0 | 0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.86 | -11.56 | -47.89 | -3.86 | -11.56 | -47.89 | -0.16 | 15.79 | 11.11 | -4.02 | -10.14 | -44.09 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.01 | -25.74 | 0.0 | 7.0 | 9.38 | 0.0 | 0.74 | 0.0 | 0.0 | 0 | 0 | 0.0 | 11.77 | 242.15 | 0.0 | 0.21 | 137.5 | 0.0 | 0.23 | 0.0 | 0.0 | 1.01 | 0 | 0.0 | 7.02 | 22.94 | 0.0 | 0.64 | -1.54 | 0.0 | 4.42 | -3.91 | 0.0 | 0 | 0 | 0.0 | 10.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -3.46 | 5.72 | 0.0 | -3.46 | 5.72 | 0.0 | -0.19 | 9.52 | 0.0 | -3.65 | 5.93 | 0.0 | 0.00 | 0 | 0.0 |
