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 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 3.38 | 17.36 | 1.12 | -12.5 | 1.34 | -11.84 | 0 | 0 | 25.71 | 12.32 | 0.95 | 28.38 | 1.71 | 23.02 | 6.65 | 9.53 | 0.63 | 40.0 | 1.21 | 8.04 | 9.14 | -1.3 | 0 | 0 | 3.68 | 0.0 | 0 | 0 | 1.4 | 41.41 | 0.95 | 131.71 | 2.35 | 67.86 | -1.08 | 0 | -0.13 | 0 | 0.00 | 0 |
| 2021 (9) | 2.88 | -31.26 | 1.28 | -41.01 | 1.52 | -68.46 | 0 | 0 | 22.89 | -10.06 | 0.74 | 0 | 1.39 | -15.24 | 6.07 | -5.76 | 0.45 | 21.62 | 1.12 | -11.81 | 9.26 | 3.23 | 0 | 0 | 3.68 | 0.0 | 0 | 0 | 0.99 | 0.0 | 0.41 | 0 | 1.4 | 60.92 | -1.56 | 0 | -1.15 | 0 | 0.00 | 0 |
| 2020 (8) | 4.19 | 80.6 | 2.17 | 0.93 | 4.82 | 273.64 | 0 | 0 | 25.45 | -16.26 | -0.16 | 0 | 1.64 | -32.79 | 6.44 | -19.74 | 0.37 | -19.57 | 1.27 | 108.2 | 8.97 | -28.58 | 0.02 | -60.0 | 3.68 | 0.0 | 0 | 0 | 0.99 | 3.12 | -0.12 | 0 | 0.87 | -15.53 | -1.31 | 0 | -1.43 | 0 | 0.04 | -40.29 |
| 2019 (7) | 2.32 | -23.18 | 2.15 | 52.48 | 1.29 | 61.25 | 0 | 0 | 30.39 | 7.2 | -1.25 | 0 | 2.44 | 11.42 | 8.03 | 3.94 | 0.46 | 84.0 | 0.61 | -10.29 | 12.56 | 1.87 | 0.05 | -64.29 | 3.68 | 0.0 | 0 | 0 | 0.96 | -8.57 | 0.07 | -94.31 | 1.03 | -54.82 | -0.99 | 0 | -0.92 | 0 | 0.07 | -26.28 |
| 2018 (6) | 3.02 | -6.79 | 1.41 | -6.0 | 0.8 | -51.52 | 0 | 0 | 28.35 | 14.27 | -1.49 | 0 | 2.19 | 24.43 | 7.72 | 8.89 | 0.25 | 0.0 | 0.68 | 6700.0 | 12.33 | 65.73 | 0.14 | 27.27 | 3.68 | 0.0 | 0 | 0 | 1.05 | -4.55 | 1.23 | -56.84 | 2.28 | -42.28 | -0.96 | 0 | 0.27 | -85.0 | 0.10 | 40.78 |
| 2017 (5) | 3.24 | -34.81 | 1.5 | 114.29 | 1.65 | -5.71 | 0 | 0 | 24.81 | 1.85 | 0.46 | -66.18 | 1.76 | -4.35 | 7.09 | -6.08 | 0.25 | -35.9 | 0.01 | -66.67 | 7.44 | 320.34 | 0.11 | -21.43 | 3.68 | 1.1 | 0 | 0 | 1.1 | 64.18 | 2.85 | -13.9 | 3.95 | -0.5 | -1.05 | 0 | 1.8 | -18.55 | 0.07 | 18.37 |
| 2016 (4) | 4.97 | -1.78 | 0.7 | 112.12 | 1.75 | 600.0 | 0 | 0 | 24.36 | 32.61 | 1.36 | 5.43 | 1.84 | -6.6 | 7.55 | -29.57 | 0.39 | 8.33 | 0.03 | 0 | 1.77 | -42.35 | 0.14 | 0 | 3.64 | 5.2 | 0 | 0 | 0.67 | 346.67 | 3.31 | 10.7 | 3.97 | 26.43 | -1.1 | 0 | 2.21 | -4.74 | 0.06 | 9.25 |
| 2015 (3) | 5.06 | 52.41 | 0.33 | 3200.0 | 0.25 | 25.0 | 0 | 0 | 18.37 | 40.34 | 1.29 | 38.71 | 1.97 | 38.73 | 10.72 | -1.14 | 0.36 | 56.52 | 0 | 0 | 3.07 | 230.11 | 0 | 0 | 3.46 | 1.76 | 0 | 0 | 0.15 | -25.0 | 2.99 | 43.06 | 3.14 | 37.12 | -0.67 | 0 | 2.32 | 19.59 | 0.06 | 0 |
| 2014 (2) | 3.32 | 19.0 | 0.01 | -97.62 | 0.2 | 66.67 | 0 | 0 | 13.09 | 3.97 | 0.93 | 60.34 | 1.42 | 10.08 | 10.85 | 5.87 | 0.23 | -8.0 | 0 | 0 | 0.93 | 86.0 | 0 | 0 | 3.4 | 0.0 | 0 | 0 | 0.2 | 185.71 | 2.09 | 40.27 | 2.29 | 46.79 | -0.15 | 0 | 1.94 | 50.39 | 0.00 | 0 |
| 2013 (1) | 2.79 | 0 | 0.42 | 0 | 0.12 | 0 | 0 | 0 | 12.59 | 0 | 0.58 | 0 | 1.29 | 0 | 10.25 | 0 | 0.25 | 0 | 0 | 0 | 0.5 | 0 | 0 | 0 | 3.4 | 0 | 0 | 0 | 0.07 | 0 | 1.49 | 0 | 1.56 | 0 | -0.2 | 0 | 1.29 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q1 (20) | 3.39 | 0.3 | 29.39 | 0.66 | -41.07 | -42.61 | 1.43 | 6.72 | -12.8 | 0 | 0 | 0 | 7.34 | 1.24 | 21.12 | 0.54 | -28.95 | 184.21 | 1.44 | -15.79 | 2.13 | 5.34 | -19.78 | -12.29 | 0.53 | -15.87 | 10.42 | 1.2 | -0.83 | 5.26 | 8.65 | -5.36 | -5.05 | 0 | 0 | 0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 1.4 | 0.0 | 41.41 | 1.48 | 55.79 | 146.67 | 2.89 | 22.98 | 81.76 | -1.12 | -3.7 | 20.0 | 0.36 | 376.92 | 145.0 | 0.00 | 0 | 0 |
| 22Q4 (19) | 3.38 | 52.25 | 17.36 | 1.12 | 77.78 | -12.5 | 1.34 | -7.59 | -11.84 | 0 | 0 | 0 | 7.25 | 23.3 | 20.83 | 0.76 | 258.33 | 80.95 | 1.71 | 40.16 | 23.02 | 6.65 | 33.35 | 9.52 | 0.63 | 10.53 | 40.0 | 1.21 | 1.68 | 8.04 | 9.14 | 0.99 | -1.3 | 0 | 0 | 0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 1.4 | 0.0 | 41.41 | 0.95 | 400.0 | 131.71 | 2.35 | 47.8 | 67.86 | -1.08 | 14.29 | 30.77 | -0.13 | 87.85 | 88.7 | 0.00 | 0 | 0 |
| 22Q3 (18) | 2.22 | -23.71 | -22.11 | 0.63 | -26.74 | -60.87 | 1.45 | 0.0 | 3.57 | 0 | 0 | 0 | 5.88 | -9.68 | 7.3 | -0.48 | -200.0 | -433.33 | 1.22 | -0.81 | -14.08 | 4.99 | -2.44 | -20.37 | 0.57 | 14.0 | 35.71 | 1.19 | 3.48 | 3.48 | 9.05 | 0.0 | -6.12 | 0 | 0 | 0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 1.4 | 0.0 | 41.41 | 0.19 | -71.64 | 2000.0 | 1.59 | -23.19 | 60.61 | -1.26 | 9.35 | 19.75 | -1.07 | -48.61 | 32.28 | 0.00 | 0 | 0 |
| 22Q2 (17) | 2.91 | 11.07 | -8.78 | 0.86 | -25.22 | -50.57 | 1.45 | -11.59 | -66.36 | 0 | 0 | 0 | 6.51 | 7.43 | 15.63 | 0.48 | 152.63 | 92.0 | 1.23 | -12.77 | -18.0 | 5.11 | -15.96 | -20.56 | 0.5 | 4.17 | 13.64 | 1.15 | 0.88 | -3.36 | 9.05 | -0.66 | 13.12 | 0 | 0 | 0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 1.4 | 41.41 | 41.41 | 0.67 | 11.67 | 179.17 | 2.07 | 30.19 | 66.94 | -1.39 | 0.71 | 6.71 | -0.72 | 10.0 | 42.4 | 0.00 | 0 | -100.0 |
| 22Q1 (16) | 2.62 | -9.03 | -34.83 | 1.15 | -10.16 | -41.62 | 1.64 | 7.89 | -66.39 | 0 | 0 | 0 | 6.06 | 1.0 | 5.03 | 0.19 | -54.76 | 18.75 | 1.41 | 1.44 | -11.88 | 6.09 | 0.17 | -8.68 | 0.48 | 6.67 | 23.08 | 1.14 | 1.79 | -8.8 | 9.11 | -1.62 | 5.81 | 0 | 0 | -100.0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 0.0 | 0.0 | 0.6 | 46.34 | 0 | 1.59 | 13.57 | 60.61 | -1.4 | 10.26 | -2.94 | -0.8 | 30.43 | 41.18 | 0.00 | 0 | -100.0 |
| 21Q4 (15) | 2.88 | 1.05 | -31.26 | 1.28 | -20.5 | -41.01 | 1.52 | 8.57 | -68.46 | 0 | 0 | 0 | 6.0 | 9.49 | 3.81 | 0.42 | 566.67 | 310.0 | 1.39 | -2.11 | -15.24 | 6.08 | -3.05 | -5.72 | 0.45 | 7.14 | 21.62 | 1.12 | -2.61 | -11.81 | 9.26 | -3.94 | 3.23 | 0 | 0 | -100.0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 0.0 | 0.0 | 0.41 | 4200.0 | 441.67 | 1.4 | 41.41 | 60.92 | -1.56 | 0.64 | -19.08 | -1.15 | 27.22 | 19.58 | 0.00 | 0 | -100.0 |
| 21Q3 (14) | 2.85 | -10.66 | -25.0 | 1.61 | -7.47 | -44.67 | 1.4 | -67.52 | -65.6 | 0 | 0 | 0 | 5.48 | -2.66 | -10.46 | -0.09 | -136.0 | -133.33 | 1.42 | -5.33 | -20.67 | 6.27 | -2.66 | -4.74 | 0.42 | -4.55 | 20.0 | 1.15 | -3.36 | 109.09 | 9.64 | 20.5 | 9.3 | 0 | 0 | -100.0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 0.0 | 0.0 | -0.01 | -104.17 | -112.5 | 0.99 | -20.16 | -7.48 | -1.57 | -5.37 | -18.05 | -1.58 | -26.4 | -26.4 | 0.00 | -100.0 | -100.0 |
| 21Q2 (13) | 3.19 | -20.65 | 4.93 | 1.74 | -11.68 | -35.32 | 4.31 | -11.68 | 310.48 | 0 | 0 | 0 | 5.63 | -2.43 | -11.2 | 0.25 | 56.25 | -26.47 | 1.5 | -6.25 | -27.88 | 6.44 | -3.39 | -9.84 | 0.44 | 12.82 | 10.0 | 1.19 | -4.8 | 120.37 | 8.0 | -7.08 | -32.6 | 0 | -100.0 | -100.0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 0.0 | 0.0 | 0.24 | 0 | 226.32 | 1.24 | 25.25 | 55.0 | -1.49 | -9.56 | -8.76 | -1.25 | 8.09 | 19.87 | 0.07 | 14.61 | 33.76 |
| 21Q1 (12) | 4.02 | -4.06 | 92.34 | 1.97 | -9.22 | -7.51 | 4.88 | 1.24 | 324.35 | 0 | 0 | 0 | 5.77 | -0.17 | -19.97 | 0.16 | 180.0 | 128.07 | 1.6 | -2.44 | -28.89 | 6.66 | 3.41 | -11.8 | 0.39 | 5.41 | -2.5 | 1.25 | -1.57 | 115.52 | 8.61 | -4.01 | -28.55 | 0.01 | -50.0 | -75.0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 0.0 | 3.12 | 0 | 100.0 | 100.0 | 0.99 | 13.79 | 115.22 | -1.36 | -3.82 | -6.25 | -1.36 | 4.9 | 23.6 | 0.06 | 28.8 | 4.33 |
| 20Q4 (11) | 4.19 | 10.26 | 80.6 | 2.17 | -25.43 | 0.93 | 4.82 | 18.43 | 273.64 | 0 | 0 | 0 | 5.78 | -5.56 | -23.34 | -0.2 | -174.07 | 66.67 | 1.64 | -8.38 | -32.79 | 6.44 | -2.04 | -19.71 | 0.37 | 5.71 | -19.57 | 1.27 | 130.91 | 108.2 | 8.97 | 1.7 | -28.58 | 0.02 | -33.33 | -60.0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 0.0 | 3.12 | -0.12 | -250.0 | -271.43 | 0.87 | -18.69 | -15.53 | -1.31 | 1.5 | -32.32 | -1.43 | -14.4 | -55.43 | 0.04 | -7.38 | -40.29 |
| 20Q3 (10) | 3.8 | 25.0 | 61.02 | 2.91 | 8.18 | 54.79 | 4.07 | 287.62 | 228.23 | 0 | 0 | 0 | 6.12 | -3.47 | -23.88 | 0.27 | -20.59 | 485.71 | 1.79 | -13.94 | -25.1 | 6.58 | -7.87 | -17.29 | 0.35 | -12.5 | -2.78 | 0.55 | 1.85 | -17.91 | 8.82 | -25.7 | -30.71 | 0.03 | 0.0 | -78.57 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 0.0 | 3.12 | 0.08 | 142.11 | -88.06 | 1.07 | 33.75 | -34.36 | -1.33 | 2.92 | -43.01 | -1.25 | 19.87 | -380.77 | 0.05 | -2.16 | -51.79 |
| 20Q2 (9) | 3.04 | 45.45 | -12.39 | 2.69 | 26.29 | 16.45 | 1.05 | -8.7 | -13.93 | 0 | 0 | 0 | 6.34 | -12.07 | -9.3 | 0.34 | 159.65 | 179.07 | 2.08 | -7.56 | -6.73 | 7.14 | -5.49 | -6.92 | 0.4 | 0.0 | 21.21 | 0.54 | -6.9 | -20.59 | 11.87 | -1.49 | -9.94 | 0.03 | -25.0 | -72.73 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.99 | 3.12 | 3.12 | -0.19 | 62.0 | -125.68 | 0.8 | 73.91 | -52.66 | -1.37 | -7.03 | -69.14 | -1.56 | 12.36 | -2128.57 | 0.05 | -10.61 | -46.1 |
| 20Q1 (8) | 2.09 | -9.91 | -26.67 | 2.13 | -0.93 | 14.52 | 1.15 | -10.85 | -7.26 | 0 | 0 | 0 | 7.21 | -4.38 | -7.92 | -0.57 | 5.0 | -280.0 | 2.25 | -7.79 | -3.02 | 7.56 | -5.87 | -4.25 | 0.4 | -13.04 | 14.29 | 0.58 | -4.92 | -14.71 | 12.05 | -4.06 | -2.19 | 0.04 | -20.0 | -66.67 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.96 | 0.0 | -8.57 | -0.5 | -814.29 | -146.3 | 0.46 | -55.34 | -78.4 | -1.28 | -29.29 | -56.1 | -1.78 | -93.48 | -784.62 | 0.05 | -26.28 | -48.53 |
| 19Q4 (7) | 2.32 | -1.69 | -23.18 | 2.15 | 14.36 | 52.48 | 1.29 | 4.03 | 61.25 | 0 | 0 | 0 | 7.54 | -6.22 | 4.87 | -0.6 | -757.14 | -87.5 | 2.44 | 2.09 | 11.42 | 8.03 | 0.92 | 0 | 0.46 | 27.78 | 84.0 | 0.61 | -8.96 | -10.29 | 12.56 | -1.34 | 1.87 | 0.05 | -64.29 | -64.29 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.96 | 0.0 | -8.57 | 0.07 | -89.55 | -94.31 | 1.03 | -36.81 | -54.82 | -0.99 | -6.45 | -3.12 | -0.92 | -253.85 | -440.74 | 0.07 | -25.22 | -26.28 |
| 19Q3 (6) | 2.36 | -31.99 | -38.38 | 1.88 | -18.61 | 27.89 | 1.24 | 1.64 | -9.49 | 0 | 0 | 0 | 8.04 | 15.02 | 13.88 | -0.07 | 83.72 | 94.4 | 2.39 | 7.17 | 7.17 | 7.95 | 3.68 | 0 | 0.36 | 9.09 | 20.0 | 0.67 | -1.47 | 272.22 | 12.73 | -3.41 | 5.03 | 0.14 | 27.27 | -6.67 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.96 | 0.0 | -8.57 | 0.67 | -9.46 | -56.77 | 1.63 | -3.55 | -37.31 | -0.93 | -14.81 | 6.06 | -0.26 | -271.43 | -146.43 | 0.10 | 9.39 | 11.03 |
| 19Q2 (5) | 3.47 | 21.75 | 6.44 | 2.31 | 24.19 | -6.85 | 1.22 | -1.61 | -28.65 | 0 | 0 | 0 | 6.99 | -10.73 | -4.51 | -0.43 | -186.67 | -2250.0 | 2.23 | -3.88 | -3.46 | 7.67 | -2.79 | 0 | 0.33 | -5.71 | -2.94 | 0.68 | 0.0 | 6700.0 | 13.18 | 6.98 | 44.2 | 0.11 | -8.33 | -35.29 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0 | 0.96 | -8.57 | -8.57 | 0.74 | -31.48 | -73.57 | 1.69 | -20.66 | -56.1 | -0.81 | 1.22 | 8.99 | -0.07 | -126.92 | -103.66 | 0.09 | -14.65 | 10.74 |
| 19Q1 (4) | 2.85 | -5.63 | 0.0 | 1.86 | 31.91 | 0.0 | 1.24 | 55.0 | 0.0 | 0 | 0 | 0.0 | 7.83 | 8.9 | 0.0 | -0.15 | 53.12 | 0.0 | 2.32 | 5.94 | 0.0 | 7.89 | 0 | 0.0 | 0.35 | 40.0 | 0.0 | 0.68 | 0.0 | 0.0 | 12.32 | -0.08 | 0.0 | 0.12 | -14.29 | 0.0 | 3.68 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.05 | 0.0 | 0.0 | 1.08 | -12.2 | 0.0 | 2.13 | -6.58 | 0.0 | -0.82 | 14.58 | 0.0 | 0.26 | -3.7 | 0.0 | 0.11 | 5.58 | 0.0 |
