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) | 0.44 | -8.33 | 0.65 | 116.67 | 0 | 0 | 0 | 0 | 0.41 | -48.75 | -0.34 | 0 | 0.1 | 66.67 | 24.39 | 225.2 | 0.04 | -33.33 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | 3.28 | 0.0 | 0 | 0 | 0.29 | 0.0 | -1.53 | 0 | -1.24 | 0 | -0.46 | 0 | -1.99 | 0 | 0.00 | 0 |
| 2022 (9) | 0.48 | -7.69 | 0.3 | -21.05 | 0 | 0 | 0 | 0 | 0.8 | -70.59 | 0.08 | 0 | 0.06 | -80.65 | 7.50 | -34.19 | 0.06 | -85.37 | 0 | 0 | 0 | 0 | 0.09 | -10.0 | 3.28 | 0.0 | 0 | 0 | 0.29 | 0.0 | -1.18 | 0 | -0.89 | 0 | -0.51 | 0 | -1.69 | 0 | 0.00 | 0 |
| 2021 (8) | 0.52 | -46.94 | 0.38 | -80.21 | 0 | 0 | 0 | 0 | 2.72 | -25.68 | -0.56 | 0 | 0.31 | -27.91 | 11.40 | -2.99 | 0.41 | -68.94 | 0.63 | 0.0 | 0 | 0 | 0.1 | -44.44 | 3.28 | 0.0 | 0 | 0 | 0.29 | 0.0 | -1.26 | 0 | -0.97 | 0 | -0.52 | 0 | -1.78 | 0 | 0.00 | 0 |
| 2020 (7) | 0.98 | -12.5 | 1.92 | 15.66 | 0 | 0 | 0 | 0 | 3.66 | -32.84 | -1.24 | 0 | 0.43 | -24.56 | 11.75 | 12.33 | 1.32 | -18.01 | 0.63 | 0 | 0 | 0 | 0.18 | -14.29 | 3.28 | 0.0 | 0 | 0 | 0.29 | 0.0 | -1.24 | 0 | -0.96 | 0 | -0.51 | 0 | -1.75 | 0 | 0.00 | 0 |
| 2019 (6) | 1.12 | -25.83 | 1.66 | 1.22 | 0.06 | 0.0 | 0 | 0 | 5.45 | -19.5 | -0.84 | 0 | 0.57 | -26.92 | 10.46 | -9.22 | 1.61 | -27.15 | 0 | 0 | 0.18 | -28.0 | 0.21 | -8.7 | 3.28 | 0.0 | 0 | 0 | 0.29 | 0.0 | -0.83 | 0 | -0.55 | 0 | -0.54 | 0 | -1.37 | 0 | 0.00 | 0 |
| 2018 (5) | 1.51 | -50.17 | 1.64 | -10.38 | 0.06 | -93.94 | 0 | 0 | 6.77 | -23.59 | -1.27 | 0 | 0.78 | -17.89 | 11.52 | 7.45 | 2.21 | -9.05 | 0 | 0 | 0.25 | 0 | 0.23 | -4.17 | 3.28 | -3.53 | 0 | 0 | 0.29 | 0.0 | -1.27 | 0 | -0.98 | 0 | -0.39 | 0 | -1.66 | 0 | 0.00 | 0 |
| 2017 (4) | 3.03 | -34.98 | 1.83 | 101.1 | 0.99 | -58.92 | 0 | 0 | 8.86 | -19.01 | -0.97 | 0 | 0.95 | -18.1 | 10.72 | 1.12 | 2.43 | -25.69 | 0.02 | 0 | 0 | 0 | 0.24 | 26.32 | 3.4 | 0.0 | 0.54 | 1.89 | 0.29 | 141.67 | -0.84 | 0 | -0.01 | 0 | -0.32 | 0 | -1.16 | 0 | 0.00 | 0 |
| 2016 (3) | 4.66 | -13.7 | 0.91 | -1.09 | 2.41 | 0 | 0 | 0 | 10.94 | -16.3 | 0.14 | -44.0 | 1.16 | -13.43 | 10.60 | 3.42 | 3.27 | -11.86 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | 3.4 | -3.13 | 0.53 | 3.92 | 0.12 | 0.0 | 0.48 | -11.11 | 1.13 | -2.59 | -0.17 | 0 | 0.31 | -67.02 | 0.00 | 0 |
| 2015 (2) | 5.4 | 90.81 | 0.92 | 91.67 | 0 | 0 | 0 | 0 | 13.07 | -14.63 | 0.25 | -70.59 | 1.34 | -29.1 | 10.25 | -16.95 | 3.71 | -3.13 | 0 | 0 | 2.36 | 742.86 | 0.19 | -5.0 | 3.51 | 0.86 | 0.51 | 21.43 | 0.12 | 0.0 | 0.54 | -53.04 | 1.16 | -30.95 | 0.4 | -28.57 | 0.94 | -45.03 | 0.00 | 0 |
| 2014 (1) | 2.83 | 4.43 | 0.48 | 0 | 0.16 | 1500.0 | 0 | 0 | 15.31 | -0.52 | 0.85 | -35.61 | 1.89 | -3.57 | 12.34 | -3.07 | 3.83 | -2.54 | 0 | 0 | 0.28 | -83.03 | 0.2 | 11.11 | 3.48 | 6.42 | 0.42 | 44.83 | 0.12 | -25.0 | 1.15 | -20.69 | 1.68 | -11.58 | 0.56 | 273.33 | 1.71 | 6.88 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.44 | -16.98 | -8.33 | 0.65 | 0.0 | 116.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 20.0 | 0.0 | -0.09 | -80.0 | -28.57 | 0.1 | 42.86 | 66.67 | 24.39 | 42.86 | 225.2 | 0.04 | -42.86 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | -11.11 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.53 | -6.25 | -29.66 | -1.24 | -7.83 | -39.33 | -0.46 | -2.22 | 9.8 | -1.99 | -5.29 | -17.75 | 0.00 | 0 | 0 |
| 23Q3 (19) | 0.53 | -14.52 | 12.77 | 0.65 | 0.0 | 116.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -16.67 | -28.57 | -0.05 | -25.0 | 44.44 | 0.07 | 133.33 | 133.33 | 17.07 | 156.1 | 673.98 | 0.07 | 40.0 | 16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | -11.11 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.44 | -3.6 | -29.73 | -1.15 | -4.55 | -40.24 | -0.45 | 0.0 | 11.76 | -1.89 | -2.72 | -16.67 | 0.00 | 0 | 0 |
| 23Q2 (18) | 0.62 | 14.81 | -47.9 | 0.65 | 44.44 | 116.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 71.43 | -40.0 | -0.04 | 76.47 | -108.89 | 0.03 | 50.0 | -40.0 | 6.67 | 76.67 | 142.67 | 0.05 | -16.67 | -37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | -20.0 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.39 | -2.96 | -36.27 | -1.1 | -3.77 | -48.65 | -0.45 | -2.27 | 11.76 | -1.84 | -2.79 | -20.26 | 0.00 | 0 | 0 |
| 23Q1 (17) | 0.54 | 12.5 | 3.85 | 0.45 | 50.0 | 15.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -41.67 | -79.41 | -0.17 | -142.86 | 22.73 | 0.02 | -66.67 | -85.71 | 3.77 | -49.69 | -37.47 | 0.06 | 0.0 | -66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.08 | -11.11 | -20.0 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.35 | -14.41 | 8.78 | -1.06 | -19.1 | 10.92 | -0.44 | 13.73 | 13.73 | -1.79 | -5.92 | 10.05 | 0.00 | 0 | 0 |
| 22Q4 (16) | 0.48 | 2.13 | -7.69 | 0.3 | 0.0 | -21.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -14.29 | -82.35 | -0.07 | 22.22 | 93.91 | 0.06 | 100.0 | -80.65 | 7.50 | 240.0 | -34.19 | 0.06 | 0.0 | -85.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.09 | 0.0 | -10.0 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.18 | -6.31 | 6.35 | -0.89 | -8.54 | 8.25 | -0.51 | 0.0 | 1.92 | -1.69 | -4.32 | 5.06 | 0.00 | 0 | 0 |
| 22Q3 (15) | 0.47 | -60.5 | -72.67 | 0.3 | 0.0 | -84.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -30.0 | -76.67 | -0.09 | -120.0 | -108.26 | 0.03 | -40.0 | -89.66 | 2.21 | -19.71 | -76.5 | 0.06 | -25.0 | -95.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.09 | -10.0 | -43.75 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.11 | -8.82 | -909.09 | -0.82 | -10.81 | -555.56 | -0.51 | 0.0 | 5.56 | -1.62 | -5.88 | -149.23 | 0.00 | 0 | 0 |
| 22Q2 (14) | 1.19 | 128.85 | 77.61 | 0.3 | -23.08 | -84.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -41.18 | -71.43 | 0.45 | 304.55 | 255.17 | 0.05 | -64.29 | -82.76 | 2.75 | -54.47 | -67.51 | 0.08 | -55.56 | -93.16 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.1 | 0.0 | -41.18 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.02 | 31.08 | 41.38 | -0.74 | 37.82 | 49.32 | -0.51 | 0.0 | 1.92 | -1.53 | 23.12 | 32.3 | 0.00 | 0 | 0 |
| 22Q1 (13) | 0.52 | 0.0 | -45.26 | 0.39 | 2.63 | -79.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | -50.0 | -54.05 | -0.22 | 80.87 | -4.76 | 0.14 | -54.84 | -57.58 | 6.03 | -47.05 | -33.62 | 0.18 | -56.1 | -86.05 | 0.62 | -1.59 | -1.59 | 0 | 0 | 0 | 0.1 | 0.0 | -41.18 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.48 | -17.46 | -1.37 | -1.19 | -22.68 | -1.71 | -0.51 | 1.92 | 1.92 | -1.99 | -11.8 | -0.51 | 0.00 | 0 | 0 |
| 21Q4 (12) | 0.52 | -69.77 | -46.94 | 0.38 | -79.79 | -80.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.68 | 13.33 | -35.24 | -1.15 | -205.5 | -53.33 | 0.31 | 6.9 | -27.91 | 11.40 | 21.44 | -2.73 | 0.41 | -65.83 | -68.94 | 0.63 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | -37.5 | -44.44 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.26 | -1045.45 | -1.61 | -0.97 | -638.89 | -1.04 | -0.52 | 3.7 | -1.96 | -1.78 | -173.85 | -1.71 | 0.00 | 0 | 0 |
| 21Q3 (11) | 1.72 | 156.72 | 57.8 | 1.88 | 0.0 | -4.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | -14.29 | -36.17 | 1.09 | 475.86 | 741.18 | 0.29 | 0.0 | -44.23 | 9.39 | 11.0 | -26.72 | 1.2 | 2.56 | -23.08 | 0.63 | 0.0 | 0.0 | 0 | 0 | 0 | 0.16 | -5.88 | -11.11 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -0.11 | 93.68 | 77.55 | 0.18 | 112.33 | 190.0 | -0.54 | -3.85 | 3.57 | -0.65 | 71.24 | 38.1 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.67 | -29.47 | -39.64 | 1.88 | -2.59 | -3.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.7 | -5.41 | -22.22 | -0.29 | -38.1 | -190.0 | 0.29 | -12.12 | -29.27 | 8.45 | -7.0 | -10.3 | 1.17 | -9.3 | -18.18 | 0.63 | 0.0 | 0.0 | 0 | 0 | 0 | 0.17 | 0.0 | -10.53 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.74 | -19.18 | -443.75 | -1.46 | -24.79 | -4766.67 | -0.52 | 0.0 | 17.46 | -2.26 | -14.14 | -137.89 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0.95 | -3.06 | -18.8 | 1.93 | 0.52 | -2.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0.74 | -29.52 | -5.13 | -0.21 | 72.0 | 4.55 | 0.33 | -23.26 | -23.26 | 9.09 | -22.41 | 0.0 | 1.29 | -2.27 | -17.31 | 0.63 | 0.0 | 0 | 0 | 0 | 0 | 0.17 | -5.56 | -15.0 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.46 | -17.74 | -39.05 | -1.17 | -21.88 | -53.95 | -0.52 | -1.96 | 8.77 | -1.98 | -13.14 | -22.22 | 0.00 | 0 | 0 |
| 20Q4 (8) | 0.98 | -10.09 | -12.5 | 1.92 | -2.04 | 15.66 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.05 | 11.7 | -27.08 | -0.75 | -341.18 | -368.75 | 0.43 | -17.31 | -24.56 | 11.72 | -8.52 | 12.03 | 1.32 | -15.38 | -18.01 | 0.63 | 0.0 | 0 | 0 | 0 | -100.0 | 0.18 | 0.0 | -14.29 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.24 | -153.06 | -49.4 | -0.96 | -380.0 | -74.55 | -0.51 | 8.93 | 5.56 | -1.75 | -66.67 | -27.74 | 0.00 | 0 | 0 |
| 20Q3 (7) | 1.09 | -1.8 | -6.84 | 1.96 | 1.03 | 15.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.94 | 4.44 | -23.58 | -0.17 | -70.0 | 29.17 | 0.52 | 26.83 | -24.64 | 12.81 | 35.89 | 0 | 1.56 | 9.09 | -20.81 | 0.63 | 0.0 | 0 | 0 | 0 | -100.0 | 0.18 | -5.26 | -14.29 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -0.49 | -53.12 | 27.94 | -0.2 | -566.67 | 48.72 | -0.56 | 11.11 | -21.74 | -1.05 | -10.53 | 7.89 | 0.00 | 0 | 0 |
| 20Q2 (6) | 1.11 | -5.13 | -14.62 | 1.94 | -2.02 | 17.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.9 | 15.38 | -29.69 | -0.1 | 54.55 | 44.44 | 0.41 | -4.65 | -31.67 | 9.43 | 3.68 | 0 | 1.43 | -8.33 | -20.99 | 0.63 | 0 | 0 | 0 | 0 | -100.0 | 0.19 | -5.0 | -9.52 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -0.32 | 69.52 | 27.27 | -0.03 | 96.05 | 80.0 | -0.63 | -10.53 | -85.29 | -0.95 | 41.36 | -21.79 | 0.00 | 0 | 0 |
| 20Q1 (5) | 1.17 | 4.46 | -25.95 | 1.98 | 19.28 | 20.73 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.78 | -45.83 | -48.0 | -0.22 | -37.5 | 15.38 | 0.43 | -24.56 | -34.85 | 9.09 | -13.08 | 0 | 1.56 | -3.11 | -22.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.2 | -4.76 | -9.09 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | 0.0 | 0.0 | -1.05 | -26.51 | 31.37 | -0.76 | -38.18 | 38.71 | -0.57 | -5.56 | -96.55 | -1.62 | -18.25 | 10.99 | 0.00 | 0 | 0 |
| 19Q4 (4) | 1.12 | -4.27 | 0.0 | 1.66 | -2.35 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.44 | 17.07 | 0.0 | -0.16 | 33.33 | 0.0 | 0.57 | -17.39 | 0.0 | 10.46 | 0 | 0.0 | 1.61 | -18.27 | 0.0 | 0 | 0 | 0.0 | 0.18 | -10.0 | 0.0 | 0.21 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.29 | 0.0 | 0.0 | -0.83 | -22.06 | 0.0 | -0.55 | -41.03 | 0.0 | -0.54 | -17.39 | 0.0 | -1.37 | -20.18 | 0.0 | 0.00 | 0 | 0.0 |
