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) | 1.34 | -36.79 | 8.81 | -20.13 | 1.57 | 12.14 | 0.15 | 0 | 11.58 | -27.08 | -3.01 | 0 | 0.79 | -14.13 | 6.82 | 17.76 | 3.14 | -44.42 | 2.25 | -19.35 | 1.05 | -26.57 | 0.04 | -20.0 | 6.33 | -44.42 | 0 | 0 | 0 | 0 | -3.0 | 0 | -3.0 | 0 | -0.22 | 0 | -3.22 | 0 | 0.05 | -52.31 |
| 2022 (9) | 2.12 | 50.35 | 11.03 | 30.07 | 1.4 | 84.21 | 0 | 0 | 15.88 | 2.72 | -2.62 | 0 | 0.92 | -8.0 | 5.79 | -10.43 | 5.65 | 32.94 | 2.79 | -4.78 | 1.43 | -21.43 | 0.05 | -16.67 | 11.39 | 13.0 | 0 | 0 | 0 | 0 | -5.06 | 0 | -5.06 | 0 | -0.2 | 0 | -5.26 | 0 | 0.10 | 7.57 |
| 2021 (8) | 1.41 | 74.07 | 8.48 | -5.15 | 0.76 | -32.14 | 0 | 0 | 15.46 | 2.38 | -0.76 | 0 | 1.0 | 4.17 | 6.47 | 1.74 | 4.25 | 32.4 | 2.93 | 17.2 | 1.82 | 121.95 | 0.06 | 100.0 | 10.08 | 0.0 | 0 | 0 | 0 | 0 | -2.13 | 0 | -2.13 | 0 | -0.53 | 0 | -2.66 | 0 | 0.09 | -38.75 |
| 2020 (7) | 0.81 | 6.58 | 8.94 | -4.69 | 1.12 | 10.89 | 0 | 0 | 15.1 | 2.93 | -2.48 | 0 | 0.96 | -35.57 | 6.36 | -37.41 | 3.21 | -44.27 | 2.5 | -0.4 | 0.82 | -36.92 | 0.03 | -25.0 | 10.08 | 0.0 | 0.51 | 0.0 | 0.59 | 0.0 | -2.51 | 0 | -1.4 | 0 | -0.48 | 0 | -2.99 | 0 | 0.15 | 18.1 |
| 2019 (6) | 0.76 | 10.14 | 9.38 | 24.73 | 1.01 | 46.38 | 0 | 0 | 14.67 | -9.67 | -3.08 | 0 | 1.49 | -5.1 | 10.16 | 5.06 | 5.76 | 21.52 | 2.51 | -25.74 | 1.3 | 66.67 | 0.04 | -33.33 | 10.08 | 29.07 | 0.51 | 0 | 0.59 | 0 | -0.04 | 0 | 1.07 | -79.1 | -0.17 | 0 | -0.21 | 0 | 0.12 | 0 |
| 2018 (5) | 0.69 | -11.54 | 7.52 | 0.4 | 0.69 | -71.95 | 0 | 0 | 16.24 | 0.06 | 9.05 | 0 | 1.57 | 8.28 | 9.67 | 8.21 | 4.74 | -6.14 | 3.38 | 27.55 | 0.78 | -94.13 | 0.06 | -14.29 | 7.81 | 8.32 | 0 | 0 | 0 | 0 | 5.12 | 0 | 5.12 | 0 | 1.33 | -34.8 | 6.45 | 0 | 0.00 | 0 |
| 2017 (4) | 0.78 | -21.21 | 7.49 | 19.27 | 2.46 | 423.4 | 0 | 0 | 16.23 | 2.01 | -2.74 | 0 | 1.45 | -13.69 | 8.93 | -15.39 | 5.05 | 46.38 | 2.65 | 1.15 | 13.28 | -8.48 | 0.07 | -12.5 | 7.21 | -19.71 | 0 | 0 | 0 | 0 | -3.75 | 0 | -3.75 | 0 | 2.04 | 0 | -1.71 | 0 | 0.00 | 0 |
| 2016 (3) | 0.99 | 13.79 | 6.28 | 0.96 | 0.47 | 34.29 | 0 | 0 | 15.91 | -13.25 | -2.12 | 0 | 1.68 | -7.69 | 10.56 | 6.41 | 3.45 | -28.57 | 2.62 | -38.5 | 14.51 | 42.39 | 0.08 | -27.27 | 8.98 | 0.0 | 0.09 | 0.0 | 1.27 | 0.0 | -4.85 | 0 | -3.49 | 0 | -0.05 | 0 | -4.9 | 0 | 0.00 | 0 |
| 2015 (2) | 0.87 | -6.45 | 6.22 | 38.53 | 0.35 | -72.66 | 0 | 0 | 18.34 | 10.35 | -0.84 | 0 | 1.82 | -10.78 | 9.92 | -19.15 | 4.83 | 23.21 | 4.26 | 1.91 | 10.19 | 18.9 | 0.11 | 37.5 | 8.98 | -2.18 | 0.09 | 0.0 | 1.27 | 0.0 | -2.77 | 0 | -1.4 | 0 | 0.11 | -45.0 | -2.66 | 0 | 0.00 | 0 |
| 2014 (1) | 0.93 | -50.27 | 4.49 | 16.62 | 1.28 | 0 | 0 | 0 | 16.62 | 24.87 | -1.95 | 0 | 2.04 | 21.43 | 12.27 | -2.75 | 3.92 | 22.5 | 4.18 | 5.29 | 8.57 | 37.12 | 0.08 | 0 | 9.18 | 0.0 | 0.09 | 0.0 | 1.27 | 0.0 | -1.86 | 0 | -0.49 | 0 | 0.2 | 300.0 | -1.66 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.68 | -26.88 | 36.0 | 6.21 | 4.72 | -33.87 | 3.77 | -0.26 | 1156.67 | 0.06 | -60.0 | -60.0 | 5.19 | 19.04 | 71.85 | 0.11 | -94.33 | 114.29 | 1.81 | 42.52 | 229.09 | 12.37 | 21.38 | 177.8 | 4.11 | 27.64 | 16.76 | 4.58 | -2.14 | 100.88 | 1.42 | -35.75 | -29.0 | 0.04 | 0.0 | -20.0 | 7.17 | 0.0 | 13.27 | 0 | 0 | 0 | 0 | 0 | 0 | -1.26 | 8.03 | 42.99 | -1.26 | 8.03 | 42.99 | -0.21 | -5.0 | -50.0 | -1.47 | 6.37 | 37.45 | 0.01 | -39.06 | -75.07 |
| 24Q2 (19) | 0.93 | -37.58 | -2.11 | 5.93 | -30.56 | -37.45 | 3.78 | 78.3 | 1160.0 | 0.15 | 0.0 | 15.38 | 4.36 | 92.92 | 63.3 | 1.94 | 725.81 | 286.54 | 1.27 | 101.59 | 62.82 | 10.19 | 74.25 | 71.58 | 3.22 | -8.0 | -24.94 | 4.68 | 118.69 | 68.35 | 2.21 | 550.0 | 2.31 | 0.04 | 0.0 | -20.0 | 7.17 | 3.31 | 13.27 | 0 | 0 | 0 | 0 | 0 | 0 | -1.37 | 58.61 | 5.52 | -1.37 | 58.61 | 5.52 | -0.2 | -11.11 | -33.33 | -1.57 | 55.01 | 1.88 | 0.02 | -40.9 | -62.72 |
| 24Q1 (18) | 1.49 | 11.19 | -5.7 | 8.54 | -3.06 | -12.32 | 2.12 | 35.03 | 207.25 | 0.15 | 0.0 | 50.0 | 2.26 | -19.86 | -26.38 | -0.31 | 61.25 | 24.39 | 0.63 | -20.25 | -12.5 | 5.85 | -14.26 | 20.4 | 3.5 | 11.46 | -17.26 | 2.14 | -4.89 | -25.69 | 0.34 | -67.62 | -71.9 | 0.04 | 0.0 | -20.0 | 6.94 | 9.64 | -39.07 | 0 | 0 | 0 | 0 | 0 | 0 | -3.31 | -10.33 | 39.49 | -3.31 | -10.33 | 39.49 | -0.18 | 18.18 | 25.0 | -3.49 | -8.39 | 38.88 | 0.04 | -21.77 | -33.82 |
| 23Q4 (17) | 1.34 | 168.0 | -36.79 | 8.81 | -6.18 | -20.13 | 1.57 | 423.33 | 12.14 | 0.15 | 0.0 | 0 | 2.82 | -6.62 | -21.45 | -0.8 | -3.9 | 39.39 | 0.79 | 43.64 | -14.13 | 6.82 | 53.19 | 17.76 | 3.14 | -10.8 | -44.42 | 2.25 | -1.32 | -19.35 | 1.05 | -47.5 | -26.57 | 0.04 | -20.0 | -20.0 | 6.33 | 0.0 | -44.42 | 0 | 0 | 0 | 0 | 0 | 0 | -3.0 | -35.75 | 40.71 | -3.0 | -35.75 | 40.71 | -0.22 | -57.14 | -10.0 | -3.22 | -37.02 | 38.78 | 0.05 | -11.54 | -52.31 |
| 23Q3 (16) | 0.5 | -47.37 | -53.27 | 9.39 | -0.95 | -5.72 | 0.3 | 0.0 | -80.65 | 0.15 | 15.38 | 0 | 3.02 | 13.11 | -20.53 | -0.77 | 25.96 | 18.09 | 0.55 | -29.49 | -55.28 | 4.45 | -25.03 | -39.75 | 3.52 | -17.95 | -46.26 | 2.28 | -17.99 | -20.83 | 2.0 | -7.41 | 30.72 | 0.05 | 0.0 | -16.67 | 6.33 | 0.0 | -44.42 | 0 | 0 | 0 | 0 | 0 | 0 | -2.21 | -52.41 | 41.07 | -2.21 | -52.41 | 41.07 | -0.14 | 6.67 | -240.0 | -2.35 | -46.88 | 35.62 | 0.05 | -8.87 | -36.75 |
| 23Q2 (15) | 0.95 | -39.87 | -41.36 | 9.48 | -2.67 | -8.67 | 0.3 | -56.52 | -78.1 | 0.13 | 30.0 | 0 | 2.67 | -13.03 | -38.76 | -1.04 | -153.66 | -215.15 | 0.78 | 8.33 | -41.79 | 5.94 | 22.28 | -27.07 | 4.29 | 1.42 | -30.81 | 2.78 | -3.47 | -4.47 | 2.16 | 78.51 | 18.03 | 0.05 | 0.0 | -16.67 | 6.33 | -44.42 | -37.2 | 0 | 0 | 0 | 0 | 0 | 0 | -1.45 | 73.49 | 41.77 | -1.45 | 73.49 | 41.77 | -0.15 | 37.5 | 50.0 | -1.6 | 71.98 | 42.65 | 0.06 | 4.94 | -44.93 |
| 23Q1 (14) | 1.58 | -25.47 | 17.91 | 9.74 | -11.7 | 1.88 | 0.69 | -50.71 | -25.81 | 0.1 | 0 | 0 | 3.07 | -14.48 | -25.67 | -0.41 | 68.94 | -1266.67 | 0.72 | -21.74 | -48.2 | 4.86 | -16.14 | -44.53 | 4.23 | -25.13 | -15.23 | 2.88 | 3.23 | -2.04 | 1.21 | -15.38 | -34.59 | 0.05 | 0.0 | -16.67 | 11.39 | 0.0 | 13.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.47 | -8.1 | -153.24 | -5.47 | -8.1 | -153.24 | -0.24 | -20.0 | 38.46 | -5.71 | -8.56 | -123.92 | 0.05 | -43.62 | -45.85 |
| 22Q4 (13) | 2.12 | 98.13 | 50.35 | 11.03 | 10.74 | 30.07 | 1.4 | -9.68 | 84.21 | 0 | 0 | 0 | 3.59 | -5.53 | -17.47 | -1.32 | -40.43 | -214.29 | 0.92 | -25.2 | -8.0 | 5.79 | -21.62 | -10.43 | 5.65 | -13.74 | 32.94 | 2.79 | -3.12 | -4.78 | 1.43 | -6.54 | -21.43 | 0.05 | -16.67 | -16.67 | 11.39 | 0.0 | 13.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.06 | -34.93 | -137.56 | -5.06 | -34.93 | -137.56 | -0.2 | -300.0 | 62.26 | -5.26 | -44.11 | -97.74 | 0.10 | 17.32 | 7.57 |
| 22Q3 (12) | 1.07 | -33.95 | 5.94 | 9.96 | -4.05 | 3.53 | 1.55 | 13.14 | 106.67 | 0 | 0 | 0 | 3.8 | -12.84 | 5.26 | -0.94 | -184.85 | -248.15 | 1.23 | -8.21 | 23.0 | 7.39 | -9.26 | 9.55 | 6.55 | 5.65 | 48.86 | 2.88 | -1.03 | -2.7 | 1.53 | -16.39 | 71.91 | 0.06 | 0.0 | 0.0 | 11.39 | 13.0 | 13.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.75 | -50.6 | -115.52 | -3.75 | -50.6 | -115.52 | 0.1 | 133.33 | 120.41 | -3.65 | -30.82 | -63.68 | 0.08 | -20.66 | -40.79 |
| 22Q2 (11) | 1.62 | 20.9 | 50.0 | 10.38 | 8.58 | 8.12 | 1.37 | 47.31 | 57.47 | 0 | 0 | 0 | 4.36 | 5.57 | 15.34 | -0.33 | -1000.0 | -1000.0 | 1.34 | -3.6 | 15.52 | 8.15 | -7.0 | 3.3 | 6.2 | 24.25 | 61.88 | 2.91 | -1.02 | -3.0 | 1.83 | -1.08 | 105.62 | 0.06 | 0.0 | 200.0 | 10.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -2.49 | -15.28 | 3.49 | -2.49 | -15.28 | -69.39 | -0.3 | 23.08 | 42.31 | -2.79 | -9.41 | 10.0 | 0.10 | 3.19 | -28.22 |
| 22Q1 (10) | 1.34 | -4.96 | 59.52 | 9.56 | 12.74 | 8.27 | 0.93 | 22.37 | 4.49 | 0 | 0 | 0 | 4.13 | -5.06 | 11.02 | -0.03 | 92.86 | 0.0 | 1.39 | 39.0 | 85.33 | 8.76 | 35.41 | 63.61 | 4.99 | 17.41 | 30.63 | 2.94 | 0.34 | 12.64 | 1.85 | 1.65 | 140.26 | 0.06 | 0.0 | 200.0 | 10.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -2.16 | -1.41 | 14.96 | -2.16 | -1.41 | -50.0 | -0.39 | 26.42 | 17.02 | -2.55 | 4.14 | 15.28 | 0.10 | 12.0 | -32.35 |
| 21Q4 (9) | 1.41 | 39.6 | 74.07 | 8.48 | -11.85 | -5.15 | 0.76 | 1.33 | -32.14 | 0 | 0 | 0 | 4.35 | 20.5 | 17.25 | -0.42 | -55.56 | -55.56 | 1.0 | 0.0 | 4.17 | 6.47 | -4.14 | 1.74 | 4.25 | -3.41 | 32.4 | 2.93 | -1.01 | 17.2 | 1.82 | 104.49 | 121.95 | 0.06 | 0.0 | 100.0 | 10.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -2.13 | -22.41 | 15.14 | -2.13 | -22.41 | -52.14 | -0.53 | -8.16 | -10.42 | -2.66 | -19.28 | 11.04 | 0.09 | -35.43 | -38.75 |
| 21Q3 (8) | 1.01 | -6.48 | -13.68 | 9.62 | 0.21 | -2.43 | 0.75 | -13.79 | -20.21 | 0 | 0 | 0 | 3.61 | -4.5 | 3.14 | -0.27 | -800.0 | -3.85 | 1.0 | -13.79 | 4.17 | 6.75 | -14.43 | 5.99 | 4.4 | 14.88 | 3.04 | 2.96 | -1.33 | 19.84 | 0.89 | 0.0 | -12.75 | 0.06 | 200.0 | 100.0 | 10.08 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -1.74 | 32.56 | 21.97 | -1.74 | -18.37 | -55.36 | -0.49 | 5.77 | -19.51 | -2.23 | 28.06 | 15.53 | 0.14 | -3.81 | -9.18 |
| 21Q2 (7) | 1.08 | 28.57 | 18.68 | 9.6 | 8.72 | -9.09 | 0.87 | -2.25 | -7.45 | 0 | 0 | 0 | 3.78 | 1.61 | 22.73 | -0.03 | 0.0 | 96.74 | 1.16 | 54.67 | -17.14 | 7.89 | 47.31 | 0 | 3.83 | 0.26 | -22.15 | 3.0 | 14.94 | 20.97 | 0.89 | 15.58 | -16.82 | 0.02 | 0.0 | 0.0 | 10.08 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -2.58 | -1.57 | -31.63 | -1.47 | -2.08 | -70.93 | -0.52 | -10.64 | -48.57 | -3.1 | -2.99 | -34.2 | 0.15 | -2.76 | 13.32 |
| 21Q1 (6) | 0.84 | 3.7 | -27.59 | 8.83 | -1.23 | -10.26 | 0.89 | -20.54 | -7.29 | 0 | 0 | 0 | 3.72 | 0.27 | -22.66 | -0.03 | 88.89 | 97.06 | 0.75 | -21.88 | -52.83 | 5.35 | -15.8 | 0 | 3.82 | 19.0 | -27.65 | 2.61 | 4.4 | 4.4 | 0.77 | -6.1 | -30.0 | 0.02 | -33.33 | -33.33 | 10.08 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -2.54 | -1.2 | -141.9 | -1.44 | -2.86 | -2500.0 | -0.47 | 2.08 | -80.77 | -3.01 | -0.67 | -129.77 | 0.15 | 1.41 | 17.72 |
| 20Q4 (5) | 0.81 | -30.77 | 6.58 | 8.94 | -9.33 | -4.69 | 1.12 | 19.15 | 10.89 | 0 | 0 | 0 | 3.71 | 6.0 | 0.54 | -0.27 | -3.85 | 63.01 | 0.96 | 0.0 | -35.57 | 6.36 | -0.13 | 0 | 3.21 | -24.82 | -44.27 | 2.5 | 1.21 | -0.4 | 0.82 | -19.61 | -36.92 | 0.03 | 0.0 | -25.0 | 10.08 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -2.51 | -12.56 | -6175.0 | -1.4 | -25.0 | -230.84 | -0.48 | -17.07 | -182.35 | -2.99 | -13.26 | -1323.81 | 0.15 | -4.26 | 18.1 |
| 20Q3 (4) | 1.17 | 28.57 | 0.0 | 9.86 | -6.63 | 0.0 | 0.94 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.5 | 13.64 | 0.0 | -0.26 | 71.74 | 0.0 | 0.96 | -31.43 | 0.0 | 6.37 | 0 | 0.0 | 4.27 | -13.21 | 0.0 | 2.47 | -0.4 | 0.0 | 1.02 | -4.67 | 0.0 | 0.03 | 50.0 | 0.0 | 10.08 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | -2.23 | -13.78 | 0.0 | -1.12 | -30.23 | 0.0 | -0.41 | -17.14 | 0.0 | -2.64 | -14.29 | 0.0 | 0.15 | 20.02 | 0.0 |
