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) | 1.73 | -13.5 | 1.26 | -21.74 | 0 | 0 | 0 | 0 | 21.1 | 14.92 | 0.96 | 88.24 | 2.24 | 0.45 | 10.62 | -12.6 | 3.09 | 10.36 | 0.1 | 0.0 | 0 | 0 | 0.07 | 250.0 | 9.06 | 0.0 | 3.97 | 2.32 | 0.04 | 0.0 | 0.91 | 3.41 | 4.91 | 2.51 | 0.73 | -13.1 | 1.64 | -4.65 | 0.00 | 0.0 |
| 2022 (9) | 2.0 | 11.11 | 1.61 | -15.26 | 0 | 0 | 0 | 0 | 18.36 | 3.55 | 0.51 | 18.6 | 2.23 | -10.08 | 12.15 | -13.17 | 2.8 | 9.38 | 0.1 | 0.0 | 0 | 0 | 0.02 | -50.0 | 9.06 | 0.0 | 3.88 | 1.84 | 0.04 | 0.0 | 0.88 | 27.54 | 4.79 | 5.51 | 0.84 | 18.31 | 1.72 | 22.86 | 0.00 | -2.01 |
| 2021 (8) | 1.8 | -44.44 | 1.9 | -13.64 | 0 | 0 | 0 | 0 | 17.73 | -6.98 | 0.43 | -24.56 | 2.48 | 22.17 | 13.99 | 31.33 | 2.56 | -1.16 | 0.1 | 11.11 | 0 | 0 | 0.04 | -33.33 | 9.06 | 0.0 | 3.81 | 1.33 | 0.04 | 0.0 | 0.69 | 15.0 | 4.54 | 3.42 | 0.71 | -36.04 | 1.4 | -18.13 | 0.00 | 3.01 |
| 2020 (7) | 3.24 | 54.29 | 2.2 | 131.58 | 0 | 0 | 0 | 0 | 19.06 | -15.21 | 0.57 | -63.69 | 2.03 | -20.08 | 10.65 | -5.74 | 2.59 | -13.09 | 0.09 | 12.5 | 0.25 | 0 | 0.06 | -14.29 | 9.06 | 0.0 | 3.76 | 4.44 | 0.04 | 0.0 | 0.6 | -64.07 | 4.39 | -17.17 | 1.11 | -16.54 | 1.71 | -43.0 | 0.00 | 7.51 |
| 2019 (6) | 2.1 | -4.11 | 0.95 | -5.0 | 0 | 0 | 0 | 0 | 22.48 | 2.51 | 1.57 | -10.29 | 2.54 | -3.05 | 11.30 | -5.43 | 2.98 | -0.33 | 0.08 | 14.29 | 0 | 0 | 0.07 | 0.0 | 9.06 | 0.0 | 3.6 | 5.26 | 0.04 | -63.64 | 1.67 | -10.7 | 5.3 | -1.85 | 1.33 | 15.65 | 3.0 | -0.66 | 0.00 | -0.62 |
| 2018 (5) | 2.19 | -19.19 | 1.0 | -9.91 | 0 | 0 | 0 | 0 | 21.93 | 2.96 | 1.75 | 0.0 | 2.62 | 8.71 | 11.95 | 5.59 | 2.99 | 1.36 | 0.07 | 0.0 | 0 | 0 | 0.07 | 250.0 | 9.06 | 0.0 | 3.42 | 5.23 | 0.11 | -81.67 | 1.87 | 6.86 | 5.4 | -3.57 | 1.15 | 0 | 3.02 | 84.15 | 0.00 | -6.53 |
| 2017 (4) | 2.71 | 36.87 | 1.11 | 9.9 | 0 | 0 | 0 | 0 | 21.3 | -0.23 | 1.75 | 3.55 | 2.41 | -3.21 | 11.31 | -2.99 | 2.95 | -1.99 | 0.07 | -12.5 | 0 | 0 | 0.02 | -50.0 | 9.06 | 0.0 | 3.25 | 5.52 | 0.6 | 27.66 | 1.75 | 4.79 | 5.6 | 7.28 | -0.11 | 0 | 1.64 | 53.27 | 0.00 | -24.15 |
| 2016 (3) | 1.98 | -7.04 | 1.01 | 24.69 | 0 | 0 | 0 | 0 | 21.35 | 0.09 | 1.69 | -19.14 | 2.49 | 7.79 | 11.66 | 7.69 | 3.01 | 2.73 | 0.08 | 0.0 | 0 | 0 | 0.04 | -20.0 | 9.06 | 0.0 | 3.08 | 7.32 | 0.47 | 23.68 | 1.67 | -21.96 | 5.22 | -3.15 | -0.6 | 0 | 1.07 | -35.93 | 0.00 | 27.63 |
| 2015 (2) | 2.13 | 5.45 | 0.81 | 80.0 | 0 | 0 | 0 | 0 | 21.33 | -0.74 | 2.09 | -9.13 | 2.31 | -12.83 | 10.83 | -12.18 | 2.93 | -1.01 | 0.08 | 0 | 0 | 0 | 0.05 | -16.67 | 9.06 | 0.0 | 2.87 | 8.71 | 0.38 | 850.0 | 2.14 | -13.36 | 5.39 | 4.66 | -0.47 | 0 | 1.67 | -20.1 | 0.00 | -76.5 |
| 2014 (1) | 2.02 | -7.76 | 0.45 | 12.5 | 0 | 0 | 0 | 0 | 21.49 | 3.52 | 2.3 | -0.43 | 2.65 | 2.32 | 12.33 | -1.16 | 2.96 | 12.98 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 9.06 | 0.0 | 2.64 | 9.54 | 0.04 | 0.0 | 2.47 | 8.33 | 5.15 | 9.11 | -0.38 | 0 | 2.09 | -16.4 | 0.01 | 15.13 |
| 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) | 1.54 | -16.3 | -18.52 | 1.36 | 34.65 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.38 | 2.67 | 0.19 | 0.12 | -42.86 | -40.0 | 2.0 | -8.68 | -12.66 | 9.15 | -8.72 | -16.78 | 2.92 | 3.55 | 7.35 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | 16.67 | 0.0 | 9.06 | 0.0 | 0.0 | 4.06 | 0.0 | 2.27 | 0.04 | 0.0 | 0.0 | 0.66 | 20.0 | -20.48 | 4.75 | 2.37 | -1.66 | 0.13 | -81.43 | -75.47 | 0.79 | -36.8 | -41.91 | 0.00 | 3.18 | 3.25 |
| 24Q2 (19) | 1.84 | -8.0 | -26.98 | 1.01 | -22.9 | -25.74 | 0 | 0 | 0 | 0 | 0 | 0 | 5.24 | -8.39 | 3.97 | 0.21 | -36.36 | -30.0 | 2.19 | -1.79 | 4.78 | 10.03 | -2.69 | -4.09 | 2.82 | 3.3 | 6.82 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | 0.06 | -14.29 | 100.0 | 9.06 | 0.0 | 0.0 | 4.06 | 2.27 | 2.27 | 0.04 | 0.0 | 0.0 | 0.55 | 27.91 | -12.7 | 4.64 | 4.74 | 0.22 | 0.7 | 483.33 | 40.0 | 1.25 | 127.27 | 10.62 | 0.00 | -5.41 | 31.42 |
| 24Q1 (18) | 2.0 | 15.61 | -6.54 | 1.31 | 3.97 | -13.25 | 0 | 0 | 0 | 0 | 0 | 0 | 5.72 | 3.81 | 10.42 | 0.33 | 120.0 | 6.45 | 2.23 | -0.45 | 25.28 | 10.30 | -2.93 | 10.11 | 2.73 | -11.65 | 8.33 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 0.07 | 0.0 | 133.33 | 9.06 | 0.0 | 0.0 | 3.97 | 0.0 | 2.32 | 0.04 | 0.0 | 0.0 | 0.43 | -52.75 | 2.38 | 4.43 | -9.78 | 2.31 | 0.12 | -83.56 | -70.0 | 0.55 | -66.46 | -32.93 | 0.00 | 7.89 | 1.38 |
| 23Q4 (17) | 1.73 | -8.47 | -13.5 | 1.26 | -7.35 | -21.74 | 0 | 0 | 0 | 0 | 0 | 0 | 5.51 | 2.61 | 5.35 | 0.15 | -25.0 | -34.78 | 2.24 | -2.18 | 0.45 | 10.62 | -3.48 | -12.6 | 3.09 | 13.6 | 10.36 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | 0.0 | 250.0 | 9.06 | 0.0 | 0.0 | 3.97 | 0.0 | 2.32 | 0.04 | 0.0 | 0.0 | 0.91 | 9.64 | 3.41 | 4.91 | 1.66 | 2.51 | 0.73 | 37.74 | -13.1 | 1.64 | 20.59 | -4.65 | 0.00 | -1.95 | 0.0 |
| 23Q3 (16) | 1.89 | -25.0 | 5.0 | 1.36 | 0.0 | -23.16 | 0 | 0 | 0 | 0 | 0 | 0 | 5.37 | 6.55 | 18.28 | 0.2 | -33.33 | 185.71 | 2.29 | 9.57 | 22.46 | 11.00 | 5.2 | 6.05 | 2.72 | 3.03 | -0.73 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.07 | 133.33 | 250.0 | 9.06 | 0.0 | 0.0 | 3.97 | 0.0 | 2.32 | 0.04 | 0.0 | 0.0 | 0.83 | 31.75 | 196.43 | 4.83 | 4.32 | 15.27 | 0.53 | 6.0 | -31.17 | 1.36 | 20.35 | 29.52 | 0.00 | 31.33 | -2.6 |
| 23Q2 (15) | 2.52 | 17.76 | -0.79 | 1.36 | -9.93 | -30.96 | 0 | 0 | 0 | 0 | 0 | 0 | 5.04 | -2.7 | 23.83 | 0.3 | -3.23 | 900.0 | 2.09 | 17.42 | 16.76 | 10.46 | 11.72 | 3.73 | 2.64 | 4.76 | -0.38 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 9.06 | 0.0 | 0.0 | 3.97 | 2.32 | 2.32 | 0.04 | 0.0 | 0.0 | 0.63 | 50.0 | 215.0 | 4.63 | 6.93 | 12.38 | 0.5 | 25.0 | -27.54 | 1.13 | 37.8 | 26.97 | 0.00 | -27.03 | -26.67 |
| 23Q1 (14) | 2.14 | 7.0 | -1.38 | 1.51 | -6.21 | -21.35 | 0 | 0 | 0 | 0 | 0 | 0 | 5.18 | -0.96 | 14.6 | 0.31 | 34.78 | 82.35 | 1.78 | -20.18 | -7.29 | 9.36 | -22.95 | -14.9 | 2.52 | -10.0 | 6.78 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 50.0 | 0.0 | 9.06 | 0.0 | 0.0 | 3.88 | 0.0 | 1.84 | 0.04 | 0.0 | 0.0 | 0.42 | -52.27 | -51.72 | 4.33 | -9.6 | -8.07 | 0.4 | -52.38 | -55.56 | 0.82 | -52.33 | -53.67 | 0.00 | 6.43 | 6.93 |
| 22Q4 (13) | 2.0 | 11.11 | 11.11 | 1.61 | -9.04 | -15.26 | 0 | 0 | 0 | 0 | 0 | 0 | 5.23 | 15.2 | 6.73 | 0.23 | 228.57 | 4.55 | 2.23 | 19.25 | -10.08 | 12.15 | 17.11 | -13.17 | 2.8 | 2.19 | 9.38 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | -50.0 | 9.06 | 0.0 | 0.0 | 3.88 | 0.0 | 1.84 | 0.04 | 0.0 | 0.0 | 0.88 | 214.29 | 27.54 | 4.79 | 14.32 | 5.51 | 0.84 | 9.09 | 18.31 | 1.72 | 63.81 | 22.86 | 0.00 | -4.5 | -2.01 |
| 22Q3 (12) | 1.8 | -29.13 | 11.8 | 1.77 | -10.15 | 18.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.54 | 11.55 | 6.32 | 0.07 | 133.33 | -65.0 | 1.87 | 4.47 | 0.54 | 10.37 | 2.9 | -0.3 | 2.74 | 3.4 | 9.6 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.02 | 0.0 | -50.0 | 9.06 | 0.0 | 0.0 | 3.88 | 0.0 | 1.84 | 0.04 | 0.0 | 0.0 | 0.28 | 40.0 | -9.68 | 4.19 | 1.7 | 0.72 | 0.77 | 11.59 | 50.98 | 1.05 | 17.98 | 28.05 | 0.00 | -1.12 | -1.41 |
| 22Q2 (11) | 2.54 | 17.05 | -5.93 | 1.97 | 2.6 | 31.33 | 0 | 0 | 0 | 0 | 0 | 0 | 4.07 | -9.96 | 7.96 | 0.03 | -82.35 | 120.0 | 1.79 | -6.77 | 21.77 | 10.08 | -8.35 | 27.94 | 2.65 | 12.29 | 5.16 | 0.11 | 10.0 | 22.22 | 0 | 0 | -100.0 | 0.02 | -33.33 | -50.0 | 9.06 | 0.0 | 0.0 | 3.88 | 1.84 | 1.84 | 0.04 | 0.0 | 0.0 | 0.2 | -77.01 | 81.82 | 4.12 | -12.53 | 4.04 | 0.69 | -23.33 | -9.21 | 0.89 | -49.72 | 2.3 | 0.00 | 6.4 | 1.28 |
| 22Q1 (10) | 2.17 | 20.56 | -24.91 | 1.92 | 1.05 | 6.67 | 0 | 0 | 0 | 0 | 0 | 0 | 4.52 | -7.76 | -5.64 | 0.17 | -22.73 | 6.25 | 1.92 | -22.58 | 5.49 | 11.00 | -21.38 | 14.86 | 2.36 | -7.81 | 4.42 | 0.1 | 0.0 | 11.11 | 0 | 0 | -100.0 | 0.03 | -25.0 | -40.0 | 9.06 | 0.0 | 0.0 | 3.81 | 0.0 | 1.33 | 0.04 | 0.0 | 0.0 | 0.87 | 26.09 | 10.13 | 4.71 | 3.74 | 2.84 | 0.9 | 26.76 | 11.11 | 1.77 | 26.43 | 10.62 | 0.00 | -2.47 | -0.2 |
| 21Q4 (9) | 1.8 | 11.8 | -44.44 | 1.9 | 26.67 | -13.64 | 0 | -100.0 | 0 | 0 | 0 | 0 | 4.9 | 14.75 | -2.97 | 0.22 | 10.0 | 10.0 | 2.48 | 33.33 | 22.17 | 13.99 | 34.46 | 31.33 | 2.56 | 2.4 | -1.16 | 0.1 | 0.0 | 11.11 | 0 | 0 | -100.0 | 0.04 | 0.0 | -33.33 | 9.06 | 0.0 | 0.0 | 3.81 | 0.0 | 1.33 | 0.04 | 0.0 | 0.0 | 0.69 | 122.58 | 15.0 | 4.54 | 9.13 | 3.42 | 0.71 | 39.22 | -36.04 | 1.4 | 70.73 | -18.13 | 0.00 | -3.9 | 3.01 |
| 21Q3 (8) | 1.61 | -40.37 | -51.94 | 1.5 | 0.0 | -40.0 | 0.15 | 0 | 0 | 0 | 0 | 0 | 4.27 | 13.26 | -15.45 | 0.2 | 233.33 | -16.67 | 1.86 | 26.53 | -1.06 | 10.40 | 32.05 | 9.45 | 2.5 | -0.79 | -1.19 | 0.1 | 11.11 | 25.0 | 0 | -100.0 | -100.0 | 0.04 | 0.0 | -33.33 | 9.06 | 0.0 | 0.0 | 3.81 | 0.0 | 1.33 | 0.04 | 0.0 | 0.0 | 0.31 | 181.82 | -27.91 | 4.16 | 5.05 | -1.42 | 0.51 | -32.89 | -30.14 | 0.82 | -5.75 | -29.31 | 0.00 | 1.57 | 3.21 |
| 21Q2 (7) | 2.7 | -6.57 | 4.25 | 1.5 | -16.67 | 15.38 | 0 | 0 | 0 | 0 | 0 | 0 | 3.77 | -21.29 | -8.5 | -0.15 | -193.75 | -400.0 | 1.47 | -19.23 | -17.88 | 7.88 | -17.72 | 0 | 2.52 | 11.5 | -3.08 | 0.09 | 0.0 | 12.5 | 0.15 | 0.0 | 0 | 0.04 | -20.0 | -42.86 | 9.06 | 0.0 | 0.0 | 3.81 | 1.33 | 1.33 | 0.04 | 0.0 | 0.0 | 0.11 | -86.08 | -38.89 | 3.96 | -13.54 | -0.5 | 0.76 | -6.17 | -10.59 | 0.87 | -45.62 | -15.53 | 0.00 | 4.84 | 0.77 |
| 21Q1 (6) | 2.89 | -10.8 | 5.86 | 1.8 | -18.18 | 37.4 | 0 | 0 | 0 | 0 | 0 | 0 | 4.79 | -5.15 | -1.03 | 0.16 | -20.0 | 128.57 | 1.82 | -10.34 | 8.98 | 9.57 | -10.11 | 0 | 2.26 | -12.74 | -15.04 | 0.09 | 0.0 | 12.5 | 0.15 | -40.0 | 0 | 0.05 | -16.67 | -16.67 | 9.06 | 0.0 | 0.0 | 3.76 | 0.0 | 4.44 | 0.04 | 0.0 | 0.0 | 0.79 | 31.67 | -54.6 | 4.58 | 4.33 | -14.71 | 0.81 | -27.03 | -12.9 | 1.6 | -6.43 | -40.07 | 0.00 | 0.67 | 6.02 |
| 20Q4 (5) | 3.24 | -3.28 | 54.29 | 2.2 | -12.0 | 131.58 | 0 | 0 | 0 | 0 | 0 | 0 | 5.05 | 0.0 | -12.48 | 0.2 | -16.67 | -37.5 | 2.03 | 7.98 | -20.08 | 10.65 | 12.06 | 0 | 2.59 | 2.37 | -13.09 | 0.09 | 12.5 | 12.5 | 0.25 | 0.0 | 0 | 0.06 | 0.0 | -14.29 | 9.06 | 0.0 | 0.0 | 3.76 | 0.0 | 4.44 | 0.04 | 0.0 | 0.0 | 0.6 | 39.53 | -64.07 | 4.39 | 4.03 | -17.17 | 1.11 | 52.05 | -16.54 | 1.71 | 47.41 | -43.0 | 0.00 | -3.72 | 7.51 |
| 20Q3 (4) | 3.35 | 29.34 | 0.0 | 2.5 | 92.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.05 | 22.57 | 0.0 | 0.24 | 380.0 | 0.0 | 1.88 | 5.03 | 0.0 | 9.50 | 0 | 0.0 | 2.53 | -2.69 | 0.0 | 0.08 | 0.0 | 0.0 | 0.25 | 0 | 0.0 | 0.06 | -14.29 | 0.0 | 9.06 | 0.0 | 0.0 | 3.76 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.43 | 138.89 | 0.0 | 4.22 | 6.03 | 0.0 | 0.73 | -14.12 | 0.0 | 1.16 | 12.62 | 0.0 | 0.00 | -0.83 | 0.0 |
