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) | 6.04 | -21.05 | 11.08 | 37.13 | 0.08 | 0.0 | 0 | 0 | 95.41 | -25.77 | -4.62 | 0 | 8.21 | -15.79 | 8.60 | 13.44 | 7.32 | 28.65 | 19.07 | 52.19 | 0.52 | -13.33 | 0.05 | -16.67 | 52.79 | 0.0 | 6.39 | 0.0 | 2.24 | 2388.89 | -0.45 | 0 | 8.18 | -38.82 | 7.55 | 0 | 7.1 | 49.79 | 0.04 | -4.17 |
| 2022 (9) | 7.65 | 202.37 | 8.08 | 128.9 | 0.08 | 0.0 | 0 | 0 | 128.54 | 9.73 | -3.74 | 0 | 9.75 | 6.21 | 7.59 | -3.21 | 5.69 | -31.2 | 12.53 | -13.76 | 0.6 | -13.04 | 0.06 | -25.0 | 52.79 | 0.0 | 6.39 | 4.41 | 0.09 | 0 | 6.89 | -41.01 | 13.37 | -24.89 | -2.15 | 0 | 4.74 | -61.27 | 0.04 | 30.54 |
| 2021 (8) | 2.53 | -68.1 | 3.53 | 260.2 | 0.08 | -33.33 | 0 | 0 | 117.14 | 44.39 | 1.05 | -63.54 | 9.18 | 4.56 | 7.84 | -27.59 | 8.27 | 91.88 | 14.53 | 11.86 | 0.69 | -10.39 | 0.08 | -20.0 | 52.79 | 0.0 | 6.12 | 0.33 | 0 | 0 | 11.68 | 100.69 | 17.8 | 0.34 | 0.56 | -66.67 | 12.24 | 63.2 | 0.03 | 1.26 |
| 2020 (7) | 7.93 | -46.31 | 0.98 | -69.18 | 0.12 | -53.85 | 0 | 0 | 81.13 | -33.6 | 2.88 | -67.35 | 8.78 | 2.69 | 10.82 | 54.66 | 4.31 | -0.69 | 12.99 | -5.94 | 0.77 | 1825.0 | 0.1 | -16.67 | 52.79 | 0.0 | 6.1 | 14.88 | 5.81 | 34.8 | 5.82 | -55.91 | 17.74 | -22.26 | 1.68 | 0 | 7.5 | 1.49 | 0.03 | -1.74 |
| 2019 (6) | 14.77 | -30.43 | 3.18 | 1.6 | 0.26 | -77.39 | 0 | 0 | 122.19 | -20.57 | 8.82 | -27.47 | 8.55 | -9.81 | 7.00 | 13.54 | 4.34 | -38.87 | 13.81 | -20.27 | 0.04 | -97.16 | 0.12 | -25.0 | 52.79 | 0.0 | 5.31 | 29.51 | 4.31 | 4688.89 | 13.2 | -37.97 | 22.82 | -10.37 | -5.81 | 0 | 7.39 | -56.68 | 0.03 | -13.0 |
| 2018 (5) | 21.23 | 106.12 | 3.13 | -12.57 | 1.15 | -58.63 | 0 | 0 | 153.83 | 4.28 | 12.16 | 15.15 | 9.48 | -28.83 | 6.16 | -31.75 | 7.1 | 5.03 | 17.32 | -14.13 | 1.41 | -80.74 | 0.16 | -5.88 | 52.79 | 0.0 | 4.1 | 33.55 | 0.09 | -94.3 | 21.28 | 54.43 | 25.46 | 38.07 | -4.22 | 0 | 17.06 | 15.58 | 0.03 | -12.24 |
| 2017 (4) | 10.3 | -53.18 | 3.58 | 2.58 | 2.78 | -16.77 | 0 | 0 | 147.51 | 4.82 | 10.56 | -25.16 | 13.32 | 30.72 | 9.03 | 24.71 | 6.76 | 21.15 | 20.17 | 7.46 | 7.32 | -23.03 | 0.17 | 30.77 | 52.79 | 0.0 | 3.07 | 83.83 | 1.58 | -44.56 | 13.78 | -10.05 | 18.44 | -7.01 | 0.98 | 0 | 14.76 | 6.72 | 0.04 | -22.84 |
| 2016 (3) | 22.0 | -17.7 | 3.49 | -76.14 | 3.34 | 122.67 | 0 | 0 | 140.73 | 7.25 | 14.11 | 103.31 | 10.19 | 46.2 | 7.24 | 36.32 | 5.58 | -29.19 | 18.77 | 15.15 | 9.51 | -40.41 | 0.13 | -7.14 | 52.79 | 0.0 | 1.67 | 77.66 | 2.85 | -10.66 | 15.32 | 120.43 | 19.83 | 78.97 | -1.49 | 0 | 13.83 | 230.07 | 0.05 | -17.93 |
| 2015 (2) | 26.73 | 76.79 | 14.63 | 4.2 | 1.5 | 316.67 | 0 | 0 | 131.22 | -22.94 | 6.94 | 0 | 6.97 | 18.34 | 5.31 | 53.56 | 7.88 | 56.35 | 16.3 | 8.02 | 15.96 | 44.3 | 0.14 | 7.69 | 52.79 | 0.0 | 0.94 | 0.0 | 3.19 | 143.51 | 6.95 | 275.68 | 11.08 | 169.59 | -2.76 | 0 | 4.19 | 0 | 0.06 | 12.41 |
| 2014 (1) | 15.12 | -9.03 | 14.04 | -8.53 | 0.36 | -90.86 | 0 | 0 | 170.28 | -16.33 | -0.38 | 0 | 5.89 | -58.9 | 3.46 | -50.88 | 5.04 | -60.1 | 15.09 | -15.65 | 11.06 | 642.28 | 0.13 | -23.53 | 52.79 | 5.01 | 0.94 | 0 | 1.31 | 1355.56 | 1.85 | -80.36 | 4.11 | -56.78 | -4.15 | 0 | -2.3 | 0 | 0.05 | -51.71 |
| 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) | 2.18 | -37.71 | -68.81 | 11.43 | -4.19 | 3.16 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 30.33 | -11.65 | 31.3 | -1.76 | -3620.0 | -5966.67 | 9.8 | -20.97 | 22.35 | 8.68 | -26.03 | 1.88 | 4.08 | -40.18 | -34.19 | 18.24 | -1.41 | 40.63 | 0.46 | -4.17 | -14.81 | 0.04 | -20.0 | -20.0 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 0.0 | 0.09 | 0.0 | -95.98 | 0.19 | -89.67 | -71.64 | 6.67 | -19.83 | -28.28 | 8.26 | -4.18 | 1047.22 | 8.45 | -19.22 | 507.91 | 0.02 | -41.48 | -54.38 |
| 24Q2 (19) | 3.5 | -54.37 | -30.97 | 11.93 | 4.83 | 10.16 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 34.33 | 54.22 | 48.17 | 0.05 | 115.15 | 101.67 | 12.4 | 100.0 | 97.77 | 11.74 | 78.87 | 89.64 | 6.82 | 60.09 | 12.36 | 18.5 | -2.22 | 43.3 | 0.48 | -4.0 | -14.29 | 0.05 | 0.0 | 0.0 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 0.0 | 0.09 | -95.98 | -95.98 | 1.84 | 548.78 | 348.78 | 8.32 | 1.22 | -7.96 | 8.62 | 9.11 | 2973.33 | 10.46 | 39.65 | 9409.09 | 0.03 | -4.88 | -20.66 |
| 24Q1 (18) | 7.67 | 26.99 | 78.79 | 11.38 | 2.71 | 62.8 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 22.26 | -14.25 | -3.97 | -0.33 | 79.88 | -1550.0 | 6.2 | -24.48 | -47.41 | 6.56 | -23.75 | -35.24 | 4.26 | -41.8 | -8.97 | 18.92 | -0.79 | 45.54 | 0.5 | -3.85 | -13.79 | 0.05 | 0.0 | -16.67 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 0.0 | 2.24 | 0.0 | 2388.89 | -0.41 | 8.89 | -106.07 | 8.22 | 0.49 | -37.92 | 7.9 | 4.64 | 792.98 | 7.49 | 5.49 | 33.27 | 0.03 | -10.32 | -13.27 |
| 23Q4 (17) | 6.04 | -13.59 | -21.05 | 11.08 | 0.0 | 37.13 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 25.96 | 12.38 | 5.74 | -1.64 | -5566.67 | -12.33 | 8.21 | 2.5 | -15.79 | 8.60 | 0.98 | 13.44 | 7.32 | 18.06 | 28.65 | 19.07 | 47.03 | 52.19 | 0.52 | -3.7 | -13.33 | 0.05 | 0.0 | -16.67 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 0.0 | 2.24 | 0.0 | 2388.89 | -0.45 | -167.16 | -106.53 | 8.18 | -12.04 | -38.82 | 7.55 | 948.61 | 451.16 | 7.1 | 410.79 | 49.79 | 0.04 | -8.61 | -4.17 |
| 23Q3 (16) | 6.99 | 37.87 | 22.42 | 11.08 | 2.31 | 115.15 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 23.1 | -0.3 | -24.04 | 0.03 | 101.0 | 101.7 | 8.01 | 27.75 | -8.98 | 8.52 | 37.69 | 28.37 | 6.2 | 2.14 | 60.62 | 12.97 | 0.46 | -1.52 | 0.54 | -3.57 | -14.29 | 0.05 | 0.0 | -16.67 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 0.0 | 2.24 | 0.0 | 2388.89 | 0.67 | 63.41 | -91.94 | 9.3 | 2.88 | -37.12 | 0.72 | 340.0 | 164.86 | 1.39 | 1163.64 | -80.69 | 0.04 | 1.77 | 7.46 |
| 23Q2 (15) | 5.07 | 18.18 | -13.63 | 10.83 | 54.94 | 304.1 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 23.17 | -0.04 | -39.38 | -2.99 | -14850.0 | -103.4 | 6.27 | -46.82 | -45.29 | 6.19 | -38.92 | -27.07 | 6.07 | 29.7 | -43.59 | 12.91 | -0.69 | -3.01 | 0.56 | -3.45 | -13.85 | 0.05 | -16.67 | -28.57 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 0.0 | 2.24 | 2388.89 | 2388.89 | 0.41 | -93.93 | -95.91 | 9.04 | -31.72 | -45.25 | -0.3 | 73.68 | 52.38 | 0.11 | -98.04 | -98.83 | 0.04 | 3.98 | 9.64 |
| 23Q1 (14) | 4.29 | -43.92 | 38.39 | 6.99 | -13.49 | 119.81 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 23.18 | -5.58 | -34.45 | -0.02 | 98.63 | -102.11 | 11.79 | 20.92 | -10.61 | 10.13 | 33.58 | 0.72 | 4.68 | -17.75 | 24.14 | 13.0 | 3.75 | -8.58 | 0.58 | -3.33 | -13.43 | 0.06 | 0.0 | -14.29 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 4.41 | 0.09 | 0.0 | 0 | 6.76 | -1.89 | -46.73 | 13.24 | -0.97 | -29.61 | -1.14 | 46.98 | -493.1 | 5.62 | 18.57 | -56.7 | 0.04 | -0.91 | 8.5 |
| 22Q4 (13) | 7.65 | 33.98 | 202.37 | 8.08 | 56.89 | 128.9 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 24.55 | -19.27 | -14.1 | -1.46 | 17.05 | 38.4 | 9.75 | 10.8 | 6.21 | 7.59 | 14.27 | -3.21 | 5.69 | 47.41 | -31.2 | 12.53 | -4.86 | -13.76 | 0.6 | -4.76 | -13.04 | 0.06 | 0.0 | -25.0 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 4.41 | 0.09 | 0.0 | 0 | 6.89 | -17.09 | -41.01 | 13.37 | -9.6 | -24.89 | -2.15 | -93.69 | -483.93 | 4.74 | -34.17 | -61.27 | 0.04 | 2.49 | 30.54 |
| 22Q3 (12) | 5.71 | -2.73 | -11.61 | 5.15 | 92.16 | 368.18 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 30.41 | -20.43 | -7.51 | -1.76 | -19.73 | -18.92 | 8.8 | -23.21 | -15.3 | 6.64 | -21.78 | -27.1 | 3.86 | -64.13 | 0.26 | 13.17 | -1.05 | -6.86 | 0.63 | -3.08 | -11.27 | 0.06 | -14.29 | -25.0 | 52.79 | 0.0 | 0.0 | 6.39 | 0.0 | 4.41 | 0.09 | 0.0 | 0 | 8.31 | -17.15 | -36.52 | 14.79 | -10.42 | -23.01 | -1.11 | -76.19 | -147.23 | 7.2 | -23.4 | -53.37 | 0.04 | 3.83 | 34.9 |
| 22Q2 (11) | 5.87 | 89.35 | -42.79 | 2.68 | -15.72 | 182.11 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 38.22 | 8.09 | 11.43 | -1.47 | -254.74 | -158.8 | 11.46 | -13.12 | 4.28 | 8.49 | -15.64 | -21.96 | 10.76 | 185.41 | 121.4 | 13.31 | -6.4 | -6.14 | 0.65 | -2.99 | -10.96 | 0.07 | 0.0 | -12.5 | 52.79 | 0.0 | 0.0 | 6.39 | 4.41 | 4.75 | 0.09 | 0 | -98.45 | 10.03 | -20.96 | -11.86 | 16.51 | -12.23 | -29.11 | -0.63 | -317.24 | -127.39 | 9.4 | -27.58 | -31.29 | 0.03 | 2.9 | 35.45 |
| 22Q1 (10) | 3.1 | 22.53 | -54.28 | 3.18 | -9.92 | 224.49 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 35.36 | 23.72 | 65.39 | 0.95 | 140.08 | -60.25 | 13.19 | 43.68 | 95.12 | 10.06 | 28.36 | 27.25 | 3.77 | -54.41 | -41.28 | 14.22 | -2.13 | 0.92 | 0.67 | -2.9 | -10.67 | 0.07 | -12.5 | -22.22 | 52.79 | 0.0 | 0.0 | 6.12 | 0.0 | 0.33 | 0 | 0 | -100.0 | 12.69 | 8.65 | 49.47 | 18.81 | 5.67 | -7.79 | 0.29 | -48.21 | -87.76 | 12.98 | 6.05 | 19.52 | 0.03 | 19.21 | 25.65 |
| 21Q4 (9) | 2.53 | -60.84 | -68.1 | 3.53 | 220.91 | 260.2 | 0.08 | 0.0 | -33.33 | 0 | 0 | 0 | 28.58 | -13.08 | 11.9 | -2.37 | -60.14 | -153.5 | 9.18 | -11.65 | 4.56 | 7.84 | -13.94 | -27.59 | 8.27 | 114.81 | 91.88 | 14.53 | 2.76 | 11.86 | 0.69 | -2.82 | -10.39 | 0.08 | 0.0 | -20.0 | 52.79 | 0.0 | 0.0 | 6.12 | 0.0 | 0.33 | 0 | 0 | -100.0 | 11.68 | -10.77 | 100.69 | 17.8 | -7.34 | 0.34 | 0.56 | -76.17 | -66.67 | 12.24 | -20.73 | 63.2 | 0.03 | 5.91 | 1.26 |
| 21Q3 (8) | 6.46 | -37.04 | 93.41 | 1.1 | 15.79 | -6.78 | 0.08 | 0.0 | -52.94 | 0 | 0 | 0 | 32.88 | -4.14 | 65.73 | -1.48 | -159.2 | -1445.45 | 10.39 | -5.46 | 59.36 | 9.11 | -16.26 | 16.17 | 3.85 | -20.78 | 39.49 | 14.14 | -0.28 | 30.44 | 0.71 | -2.74 | 12.7 | 0.08 | 0.0 | -20.0 | 52.79 | 0.0 | 0.0 | 6.12 | 0.33 | 0.33 | 0 | -100.0 | -100.0 | 13.09 | 15.03 | 381.25 | 19.21 | -17.52 | 31.22 | 2.35 | 2.17 | 144.85 | 15.44 | 12.87 | 712.7 | 0.03 | 4.26 | -15.75 |
| 21Q2 (7) | 10.26 | 51.33 | 25.27 | 0.95 | -3.06 | -47.51 | 0.08 | 0.0 | -52.94 | 0 | 0 | 0 | 34.3 | 60.43 | 82.93 | 2.5 | 4.6 | 72.41 | 10.99 | 62.57 | 68.04 | 10.87 | 37.56 | 0 | 4.86 | -24.3 | 17.96 | 14.18 | 0.64 | 31.91 | 0.73 | -2.67 | 0 | 0.08 | -11.11 | -27.27 | 52.79 | 0.0 | 0.0 | 6.1 | 0.0 | 0.0 | 5.81 | 0.0 | 0.0 | 11.38 | 34.04 | 336.02 | 23.29 | 14.17 | 60.29 | 2.3 | -2.95 | 144.4 | 13.68 | 25.97 | 632.3 | 0.03 | -4.54 | -19.25 |
| 21Q1 (6) | 6.78 | -14.5 | -7.12 | 0.98 | 0.0 | -44.94 | 0.08 | -33.33 | -65.22 | 0 | 0 | 0 | 21.38 | -16.29 | 25.76 | 2.39 | -46.05 | 176.85 | 6.76 | -23.01 | 60.57 | 7.91 | -26.95 | 0 | 6.42 | 48.96 | 106.43 | 14.09 | 8.47 | 39.78 | 0.75 | -2.6 | 0 | 0.09 | -10.0 | -18.18 | 52.79 | 0.0 | 0.0 | 6.1 | 0.0 | 14.88 | 5.81 | 0.0 | 34.8 | 8.49 | 45.88 | -0.93 | 20.4 | 14.99 | 12.15 | 2.37 | 41.07 | 139.43 | 10.86 | 44.8 | 324.22 | 0.03 | -3.93 | -11.99 |
| 20Q4 (5) | 7.93 | 137.43 | -46.31 | 0.98 | -16.95 | -69.18 | 0.12 | -29.41 | -53.85 | 0 | 0 | 0 | 25.54 | 28.73 | -7.43 | 4.43 | 3927.27 | 1202.94 | 8.78 | 34.66 | 2.69 | 10.82 | 38.07 | 0 | 4.31 | 56.16 | -0.69 | 12.99 | 19.83 | -5.94 | 0.77 | 22.22 | 1825.0 | 0.1 | 0.0 | -16.67 | 52.79 | 0.0 | 0.0 | 6.1 | 0.0 | 14.88 | 5.81 | 0.0 | 34.8 | 5.82 | 113.97 | -55.91 | 17.74 | 21.17 | -22.26 | 1.68 | 132.06 | 128.92 | 7.5 | 397.62 | 1.49 | 0.03 | -11.88 | -1.74 |
| 20Q3 (4) | 3.34 | -59.22 | 0.0 | 1.18 | -34.81 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 19.84 | 5.81 | 0.0 | 0.11 | -92.41 | 0.0 | 6.52 | -0.31 | 0.0 | 7.84 | 0 | 0.0 | 2.76 | -33.01 | 0.0 | 10.84 | 0.84 | 0.0 | 0.63 | 0 | 0.0 | 0.1 | -9.09 | 0.0 | 52.79 | 0.0 | 0.0 | 6.1 | 0.0 | 0.0 | 5.81 | 0.0 | 0.0 | 2.72 | 4.21 | 0.0 | 14.64 | 0.76 | 0.0 | -5.24 | -1.16 | 0.0 | -2.52 | 1.95 | 0.0 | 0.03 | -0.08 | 0.0 |
