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) | 7.56 | -19.75 | 1.75 | -73.08 | 0.6 | 0 | 0 | 0 | 14.96 | 5.13 | -0.69 | 0 | 2.7 | -24.58 | 18.05 | -28.26 | 2.88 | -58.08 | 4.1 | 150.0 | 2.4 | 0 | 0.02 | -98.1 | 18.99 | 0.0 | 0.72 | 16.13 | 1.23 | 0.0 | 1.74 | -46.3 | 3.69 | -27.36 | 3.2 | 7.74 | 4.94 | -20.45 | 0.00 | 0 |
| 2022 (9) | 9.42 | 97.9 | 6.5 | 83.1 | 0 | 0 | 0 | 0 | 14.23 | 7.64 | 1.06 | 8.16 | 3.58 | 4.37 | 25.16 | -3.03 | 6.87 | 13.18 | 1.64 | -5.75 | 0 | 0 | 1.05 | 56.72 | 18.99 | 0.0 | 0.62 | 19.23 | 1.23 | 0.0 | 3.24 | 10.2 | 5.08 | 8.32 | 2.97 | -6.31 | 6.21 | 1.64 | 0.00 | 0 |
| 2021 (8) | 4.76 | -0.83 | 3.55 | 373.33 | 0 | 0 | 0 | 0 | 13.22 | 27.61 | 0.98 | 0 | 3.43 | 229.81 | 25.95 | 158.46 | 6.07 | 139.92 | 1.74 | -1.69 | 0 | 0 | 0.67 | 0 | 18.99 | 0.0 | 0.52 | 0.0 | 1.23 | 0.0 | 2.94 | 15.29 | 4.69 | 9.07 | 3.17 | 37.83 | 6.11 | 25.98 | 0.00 | 0 |
| 2020 (7) | 4.8 | 20.3 | 0.75 | 0 | 0 | 0 | 0 | 0 | 10.36 | -26.32 | -3.53 | 0 | 1.04 | -26.76 | 10.04 | -0.6 | 2.53 | -51.63 | 1.77 | -2.21 | 0 | 0 | 0 | 0 | 18.99 | 0.0 | 0.52 | 0 | 1.23 | 0.0 | 2.55 | -50.87 | 4.3 | -33.02 | 2.3 | -61.21 | 4.85 | -56.38 | 0.00 | 0 |
| 2019 (6) | 3.99 | -13.45 | 0 | 0 | 0 | 0 | 0 | 0 | 14.06 | -6.27 | 3.17 | 0 | 1.42 | 3.65 | 10.10 | 10.58 | 5.23 | -15.51 | 1.81 | -31.95 | 0 | 0 | 0 | 0 | 18.99 | -50.01 | 0 | 0 | 1.23 | 0.0 | 5.19 | 0 | 6.42 | 0 | 5.93 | 8.21 | 11.12 | 0 | 0.00 | 0 |
| 2018 (5) | 4.61 | -37.02 | 2.0 | -23.08 | 0 | 0 | 0 | 0 | 15.0 | -26.18 | -2.34 | 0 | 1.37 | -20.81 | 9.13 | 7.28 | 6.19 | -25.33 | 2.66 | -13.64 | 0 | 0 | 0 | 0 | 37.99 | 0.0 | 0 | 0 | 1.23 | 0.0 | -10.9 | 0 | -9.67 | 0 | 5.48 | 21.24 | -5.42 | 0 | 0.00 | 0 |
| 2017 (4) | 7.32 | -9.52 | 2.6 | -26.76 | 0 | 0 | 0 | 0 | 20.32 | -31.58 | -4.59 | 0 | 1.73 | -38.87 | 8.51 | -10.65 | 8.29 | -38.95 | 3.08 | -11.75 | 0 | 0 | 0 | 0 | 37.99 | 0.0 | 0.49 | 0.0 | 1.23 | 0.0 | -9.01 | 0 | -7.3 | 0 | 4.52 | 32.94 | -4.49 | 0 | 0.00 | 0 |
| 2016 (3) | 8.09 | -5.6 | 3.55 | 10.94 | 0 | 0 | 0 | 0 | 29.7 | -16.39 | -1.71 | 0 | 2.83 | -2.75 | 9.53 | 16.31 | 13.58 | -9.83 | 3.49 | -9.35 | 0 | 0 | 0 | 0 | 37.99 | 0.0 | 0.49 | 0.0 | 1.23 | 0.0 | -4.32 | 0 | -2.61 | 0 | 3.4 | -35.36 | -0.92 | 0 | 0.00 | 0 |
| 2015 (2) | 8.57 | -15.65 | 3.2 | -13.51 | 0 | 0 | 0 | 0 | 35.52 | 8.06 | -3.85 | 0 | 2.91 | -20.27 | 8.19 | -26.22 | 15.06 | 12.3 | 3.85 | -11.29 | 0 | 0 | 0 | 0 | 37.99 | 0.0 | 0.49 | 6.52 | 1.23 | 0.0 | -2.57 | 0 | -0.86 | 0 | 5.26 | -27.55 | 2.69 | -68.76 | 0.00 | 0 |
| 2014 (1) | 10.16 | -31.44 | 3.7 | 8.82 | 0 | 0 | 0 | 0 | 32.87 | -0.87 | 0.29 | 70.59 | 3.65 | -6.41 | 11.10 | -5.58 | 13.41 | 22.13 | 4.34 | -0.69 | 0 | 0 | 0 | 0 | 37.99 | 0.0 | 0.46 | 4.55 | 1.23 | 0.0 | 1.35 | -27.81 | 3.04 | -14.12 | 7.26 | 221.24 | 8.61 | 108.47 | 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) | 7.7 | -4.35 | -21.59 | 0.9 | -10.0 | -72.73 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 1.1 | -21.99 | -64.4 | -0.3 | 3.23 | -500.0 | 0.62 | -27.06 | -74.06 | 6.78 | -11.18 | -58.65 | 1.89 | -16.74 | -59.7 | 4.07 | -0.25 | -0.97 | 1.8 | 0.0 | -25.0 | 0.02 | 0.0 | -97.7 | 18.99 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.71 | -29.7 | -72.48 | 2.67 | -9.8 | -41.06 | 2.4 | -27.71 | -22.58 | 3.11 | -28.18 | -45.25 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.05 | 14.51 | -20.14 | 1.0 | 0.0 | -78.72 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 1.41 | -40.76 | -57.01 | -0.31 | -675.0 | -616.67 | 0.85 | -55.5 | -57.5 | 7.64 | -48.02 | -42.19 | 2.27 | -10.28 | -59.03 | 4.08 | -0.24 | 53.38 | 1.8 | 0.0 | -25.0 | 0.02 | 0.0 | -97.85 | 18.99 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 1.01 | -40.59 | -61.45 | 2.96 | -18.9 | -35.23 | 3.32 | -6.74 | 13.7 | 4.33 | -17.68 | -21.84 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.03 | -7.01 | -24.33 | 1.0 | -42.86 | -76.47 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 2.38 | -44.0 | -45.29 | -0.04 | 95.24 | -130.77 | 1.91 | -29.26 | -39.56 | 14.69 | -18.54 | -32.4 | 2.53 | -12.15 | -60.03 | 4.09 | -0.24 | 150.92 | 1.8 | -25.0 | -25.0 | 0.02 | 0.0 | -98.0 | 18.99 | 0.0 | 0.0 | 0.72 | 0.0 | 16.13 | 1.23 | 0.0 | 0.0 | 1.7 | -2.3 | -49.55 | 3.65 | -1.08 | -30.08 | 3.56 | 11.25 | 5.01 | 5.26 | 6.48 | -22.19 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.56 | -23.01 | -19.75 | 1.75 | -46.97 | -73.08 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 4.25 | 37.54 | 10.39 | -0.84 | -1580.0 | -282.61 | 2.7 | 12.97 | -24.58 | 18.04 | 9.95 | -28.36 | 2.88 | -38.59 | -58.08 | 4.1 | -0.24 | 150.0 | 2.4 | 0.0 | 0 | 0.02 | -97.7 | -98.1 | 18.99 | 0.0 | 0.0 | 0.72 | 0.0 | 16.13 | 1.23 | 0.0 | 0.0 | 1.74 | -32.56 | -46.3 | 3.69 | -18.54 | -27.36 | 3.2 | 3.23 | 7.74 | 4.94 | -13.03 | -20.45 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.82 | -2.58 | 101.64 | 3.3 | -29.79 | -57.42 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 3.09 | -5.79 | -15.57 | -0.05 | -183.33 | -110.0 | 2.39 | 19.5 | -63.17 | 16.40 | 24.18 | -62.29 | 4.69 | -15.34 | -48.12 | 4.11 | 54.51 | 140.35 | 2.4 | 0.0 | 0 | 0.87 | -6.45 | -28.69 | 18.99 | 0.0 | 0.0 | 0.72 | 0.0 | 16.13 | 1.23 | 0.0 | 0.0 | 2.58 | -1.53 | -7.19 | 4.53 | -0.88 | -2.16 | 3.1 | 6.16 | -14.84 | 5.68 | 2.53 | -11.53 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.08 | 8.5 | 109.13 | 4.7 | 10.59 | -6.0 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 3.28 | -24.6 | 22.39 | 0.06 | -53.85 | 200.0 | 2.0 | -36.71 | -56.71 | 13.21 | -39.22 | -60.6 | 5.54 | -12.48 | -32.44 | 2.66 | 63.19 | 54.65 | 2.4 | 0.0 | 0 | 0.93 | -7.0 | -25.0 | 18.99 | 0.0 | 0.0 | 0.72 | 16.13 | 16.13 | 1.23 | 0.0 | 0.0 | 2.62 | -22.26 | 14.91 | 4.57 | -12.45 | 10.65 | 2.92 | -13.86 | -28.43 | 5.54 | -18.05 | -12.89 | 0.00 | 0 | 0 |
| 23Q1 (14) | 9.29 | -1.38 | 67.39 | 4.25 | -34.62 | 41.67 | 0.6 | 0 | 0 | 0 | 0 | 0 | 4.35 | 12.99 | 7.94 | 0.13 | -71.74 | 62.5 | 3.16 | -11.73 | 3.27 | 21.73 | -13.67 | -0.07 | 6.33 | -7.86 | -11.22 | 1.63 | -0.61 | -6.32 | 2.4 | 0 | 0 | 1.0 | -4.76 | 0.0 | 18.99 | 0.0 | 0.0 | 0.62 | 0.0 | 19.23 | 1.23 | 0.0 | 0.0 | 3.37 | 4.01 | 11.59 | 5.22 | 2.76 | 9.43 | 3.39 | 14.14 | -10.32 | 6.76 | 8.86 | -0.59 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.42 | 93.43 | 97.9 | 6.5 | -16.13 | 83.1 | 0 | 0 | 0 | 0 | 0 | 0 | 3.85 | 5.19 | -15.38 | 0.46 | -8.0 | 176.67 | 3.58 | -44.84 | 4.37 | 25.18 | -42.12 | -2.89 | 6.87 | -24.0 | 13.18 | 1.64 | -4.09 | -5.75 | 0 | 0 | 0 | 1.05 | -13.93 | 56.72 | 18.99 | 0.0 | 0.0 | 0.62 | 0.0 | 19.23 | 1.23 | 0.0 | 0.0 | 3.24 | 16.55 | 10.2 | 5.08 | 9.72 | 8.32 | 2.97 | -18.41 | -6.31 | 6.21 | -3.27 | 1.64 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.87 | 1.04 | 31.98 | 7.75 | 55.0 | 154.1 | 0 | 0 | 0 | 0 | 0 | 0 | 3.66 | 36.57 | 45.24 | 0.5 | 2400.0 | 100.0 | 6.49 | 40.48 | 175.0 | 43.50 | 29.74 | 113.07 | 9.04 | 10.24 | 68.34 | 1.71 | -0.58 | -1.72 | 0 | 0 | 0 | 1.22 | -1.61 | 248.57 | 18.99 | 0.0 | 0.0 | 0.62 | 0.0 | 19.23 | 1.23 | 0.0 | 0.0 | 2.78 | 21.93 | -21.91 | 4.63 | 12.11 | -12.81 | 3.64 | -10.78 | 34.81 | 6.42 | 0.94 | 2.56 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.82 | -13.15 | 11.06 | 5.0 | 66.67 | 143.9 | 0 | 0 | 0 | 0 | 0 | 0 | 2.68 | -33.5 | -9.76 | 0.02 | -75.0 | -94.44 | 4.62 | 50.98 | 252.67 | 33.53 | 54.16 | 193.81 | 8.2 | 15.01 | 99.03 | 1.72 | -1.15 | -1.71 | 0 | 0 | 0 | 1.24 | 24.0 | 0 | 18.99 | 0.0 | 0.0 | 0.62 | 19.23 | 19.23 | 1.23 | 0.0 | 0.0 | 2.28 | -24.5 | -41.24 | 4.13 | -13.42 | -26.64 | 4.08 | 7.94 | 45.71 | 6.36 | -6.47 | -4.79 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.55 | 16.6 | -1.77 | 3.0 | -15.49 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.03 | -11.43 | 26.33 | 0.08 | 113.33 | -91.84 | 3.06 | -10.79 | 157.14 | 21.75 | -16.11 | 96.1 | 7.13 | 17.46 | 98.06 | 1.74 | 0.0 | -1.69 | 0 | 0 | 0 | 1.0 | 49.25 | 0 | 18.99 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 3.02 | 2.72 | -14.2 | 4.77 | 1.71 | -9.49 | 3.78 | 19.24 | 57.5 | 6.8 | 11.29 | 14.86 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.76 | 29.0 | -0.83 | 3.55 | 16.39 | 373.33 | 0 | 0 | 0 | 0 | 0 | 0 | 4.55 | 80.56 | 57.99 | -0.6 | -340.0 | -93.55 | 3.43 | 45.34 | 229.81 | 25.93 | 26.99 | 158.26 | 6.07 | 13.04 | 139.92 | 1.74 | 0.0 | -1.69 | 0 | 0 | 0 | 0.67 | 91.43 | 0 | 18.99 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 2.94 | -17.42 | 15.29 | 4.69 | -11.68 | 9.07 | 3.17 | 17.41 | 37.83 | 6.11 | -2.4 | 25.98 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.69 | -14.98 | -26.05 | 3.05 | 48.78 | 167.54 | 0 | 0 | 0 | 0 | 0 | 0 | 2.52 | -15.15 | 3.28 | 0.25 | -30.56 | 110.64 | 2.36 | 80.15 | 114.55 | 20.42 | 78.91 | 111.58 | 5.37 | 30.34 | 74.92 | 1.74 | -0.57 | -4.4 | 0 | 0 | 0 | 0.35 | 0 | 0 | 18.99 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 3.56 | -8.25 | 23.18 | 5.31 | -5.68 | 14.44 | 2.7 | -3.57 | 50.0 | 6.26 | -6.29 | 33.48 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.34 | -23.19 | -12.15 | 2.05 | 105.0 | 355.56 | 0 | 0 | 0 | 0 | 0 | 0 | 2.97 | -6.9 | 33.78 | 0.36 | -63.27 | 244.0 | 1.31 | 10.08 | 47.19 | 11.41 | 2.89 | 0 | 4.12 | 14.44 | 3.0 | 1.75 | -1.13 | -0.57 | 0 | 0 | 0 | 0 | 0 | 0 | 18.99 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 3.88 | 10.23 | -6.05 | 5.63 | 6.83 | -4.25 | 2.8 | 16.67 | -22.22 | 6.68 | 12.84 | -13.58 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.65 | 17.71 | 72.78 | 1.0 | 33.33 | 49.25 | 0 | 0 | 0 | 0 | 0 | 0 | 3.19 | 10.76 | 13.12 | 0.98 | 416.13 | 258.06 | 1.19 | 14.42 | 30.77 | 11.09 | 10.48 | 0 | 3.6 | 42.29 | -21.23 | 1.77 | 0.0 | -1.67 | 0 | 0 | 0 | 0 | 0 | 0 | 18.99 | 0.0 | 0.0 | 0.52 | 0.0 | 0 | 1.23 | 0.0 | 0.0 | 3.52 | 38.04 | -39.83 | 5.27 | 22.56 | -25.56 | 2.4 | 4.35 | -12.09 | 5.92 | 22.06 | -31.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.8 | -3.81 | 20.3 | 0.75 | -34.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.88 | 18.03 | -26.53 | -0.31 | 86.81 | -108.27 | 1.04 | -5.45 | -26.76 | 10.04 | 4.04 | 0 | 2.53 | -17.59 | -51.63 | 1.77 | -2.75 | -2.21 | 0 | 0 | 0 | 0 | 0 | 0 | 18.99 | 0.0 | 0.0 | 0.52 | 0.0 | 0 | 1.23 | 0.0 | 0.0 | 2.55 | -11.76 | -50.87 | 4.3 | -7.33 | -33.02 | 2.3 | 27.78 | -61.21 | 4.85 | 3.41 | -56.38 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.99 | 1.01 | 0.0 | 1.14 | 153.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.44 | 9.91 | 0.0 | -2.35 | -840.0 | 0.0 | 1.1 | 23.6 | 0.0 | 9.65 | 0 | 0.0 | 3.07 | -23.25 | 0.0 | 1.82 | 3.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 18.99 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 2.89 | -30.02 | 0.0 | 4.64 | -21.09 | 0.0 | 1.8 | -50.0 | 0.0 | 4.69 | -39.33 | 0.0 | 0.00 | 0 | 0.0 |
