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) | 1.88 | -16.44 | 3.36 | 0.6 | 0.61 | -39.0 | 0 | 0 | 24.54 | -11.89 | -1.51 | 0 | 3.9 | 6.85 | 15.89 | 21.26 | 7.04 | -8.81 | 0.55 | -6.78 | 11.32 | 13.09 | 0.02 | -33.33 | 11.12 | 0.0 | 0.18 | 0.0 | 0.93 | 0.0 | -2.04 | 0 | -0.93 | 0 | -0.06 | 0 | -2.1 | 0 | 0.00 | 0 |
| 2022 (9) | 2.25 | -38.19 | 3.34 | 279.55 | 1.0 | -77.27 | 0 | 0 | 27.85 | -22.01 | -0.67 | 0 | 3.65 | -27.0 | 13.11 | -6.4 | 7.72 | 9.19 | 0.59 | 9.26 | 10.01 | 55.92 | 0.03 | 0.0 | 11.12 | 0.0 | 0.18 | 0 | 0.93 | 447.06 | -0.53 | 0 | 0.58 | -71.0 | -0.05 | 0 | -0.58 | 0 | 0.00 | 0 |
| 2021 (8) | 3.64 | 4.3 | 0.88 | 23.94 | 4.4 | 436.59 | 0 | 0 | 35.71 | 35.52 | 1.78 | 323.81 | 5.0 | 17.65 | 14.00 | -13.19 | 7.07 | 52.37 | 0.54 | -60.29 | 6.42 | -41.64 | 0.03 | 0 | 11.12 | 0.0 | 0 | 0 | 0.17 | -88.03 | 1.83 | 0 | 2.0 | 900.0 | -0.09 | 0 | 1.74 | 0 | 0.00 | 0 |
| 2020 (7) | 3.49 | 658.7 | 0.71 | -27.55 | 0.82 | -47.44 | 0 | 0 | 26.35 | -20.01 | 0.42 | 0 | 4.25 | 4.94 | 16.13 | 31.18 | 4.64 | -27.84 | 1.36 | -4.9 | 11.0 | -1.87 | 0 | 0 | 11.12 | 0.0 | 0.55 | 0.0 | 1.42 | 0.0 | -1.77 | 0 | 0.2 | 0 | -0.08 | 0 | -1.85 | 0 | 0.00 | 0 |
| 2019 (6) | 0.46 | -40.26 | 0.98 | 32.43 | 1.56 | 38.05 | 0 | 0 | 32.94 | -19.8 | -0.99 | 0 | 4.05 | -29.2 | 12.30 | -11.72 | 6.43 | -21.3 | 1.43 | -1.38 | 11.21 | 36.21 | 0 | 0 | 11.12 | 0.0 | 0.55 | 0.0 | 1.42 | -2.74 | -2.15 | 0 | -0.18 | 0 | -0.04 | 0 | -2.19 | 0 | 0.00 | 0 |
| 2018 (5) | 0.77 | -1.28 | 0.74 | 21.31 | 1.13 | -23.65 | 0 | 0 | 41.07 | 3.56 | -1.04 | 0 | 5.72 | -0.35 | 13.93 | -3.77 | 8.17 | 4.48 | 1.45 | 1.4 | 8.23 | -7.63 | 0 | 0 | 11.12 | 0.0 | 0.55 | 0.0 | 1.46 | -9.32 | -1.19 | 0 | 0.83 | -54.4 | -0.03 | 0 | -1.22 | 0 | 0.00 | 0 |
| 2017 (4) | 0.78 | -65.18 | 0.61 | 22.0 | 1.48 | -67.97 | 0 | 0 | 39.66 | 7.89 | -0.03 | 0 | 5.74 | 9.54 | 14.47 | 1.53 | 7.82 | 19.75 | 1.43 | 8.33 | 8.91 | 39.22 | 0 | 0 | 11.12 | 0.0 | 0.55 | 0.0 | 1.61 | 0.0 | -0.35 | 0 | 1.82 | -4.71 | -0.05 | 0 | -0.4 | 0 | 0.00 | 0 |
| 2016 (3) | 2.24 | 198.67 | 0.5 | 0 | 4.62 | 110.96 | 0 | 0 | 36.76 | -9.64 | -1.01 | 0 | 5.24 | 11.97 | 14.25 | 23.91 | 6.53 | -14.86 | 1.32 | 65.0 | 6.4 | -23.99 | 0.01 | 0.0 | 11.12 | 0.0 | 0.55 | 0.0 | 1.61 | 0.0 | -0.26 | 0 | 1.91 | -34.36 | -0.01 | 0 | -0.27 | 0 | 0.00 | 0 |
| 2015 (2) | 0.75 | -64.29 | 0 | 0 | 2.19 | 67.18 | 0 | 0 | 40.68 | -18.83 | 0.08 | -85.19 | 4.68 | -22.0 | 11.50 | -3.9 | 7.67 | -15.15 | 0.8 | 0.0 | 8.42 | 47.72 | 0.01 | 0 | 11.12 | 0.0 | 0.55 | 12.24 | 1.61 | 0.0 | 0.75 | -40.94 | 2.91 | -13.91 | 0 | 0 | 0.75 | -40.94 | 0.00 | 0 |
| 2014 (1) | 2.1 | 377.27 | 0.35 | -22.22 | 1.31 | 263.89 | 0 | 0 | 50.12 | -4.17 | 0.54 | -44.9 | 6.0 | 4.9 | 11.97 | 9.46 | 9.04 | -2.16 | 0.8 | 0.0 | 5.7 | 78.12 | 0 | 0 | 11.12 | 11.42 | 0.49 | 25.64 | 1.61 | 0.0 | 1.27 | -2.31 | 3.38 | 2.11 | 0 | 0 | 1.27 | -2.31 | 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) | 1.46 | 14.96 | -40.16 | 3.35 | 12.04 | 1.82 | 0.35 | -31.37 | -48.53 | 0 | 0 | 0 | 8.06 | 15.8 | 23.81 | -0.01 | -116.67 | 95.0 | 4.84 | 18.63 | 21.3 | 17.35 | 12.03 | 2.3 | 6.98 | -4.9 | -6.43 | 0.55 | 1.85 | -5.17 | 11.4 | 2.24 | -4.36 | 0.02 | 0.0 | 0.0 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -2.17 | -0.46 | -11.28 | -1.06 | -0.95 | -27.71 | -0.05 | 16.67 | -25.0 | -2.22 | 0.0 | -11.56 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.27 | -21.12 | -59.55 | 2.99 | -7.14 | -17.86 | 0.51 | -8.93 | -25.0 | 0 | 0 | 0 | 6.96 | 17.17 | 16.0 | 0.06 | 131.58 | 113.33 | 4.08 | 10.57 | 18.26 | 15.49 | 6.54 | 6.14 | 7.34 | 7.94 | -2.91 | 0.54 | -3.57 | -6.9 | 11.15 | -0.54 | -7.7 | 0.02 | 0.0 | -33.33 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -2.16 | 3.14 | -23.43 | -1.05 | 6.25 | -64.06 | -0.06 | -20.0 | -50.0 | -2.22 | 2.63 | -24.02 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.61 | -14.36 | -55.65 | 3.22 | -4.17 | 48.39 | 0.56 | -8.2 | -42.27 | 0 | 0 | 0 | 5.94 | -14.29 | 16.47 | -0.19 | -90.0 | 75.32 | 3.69 | -5.38 | 35.66 | 14.54 | -8.52 | 32.88 | 6.8 | -3.41 | -10.29 | 0.56 | 1.82 | -3.45 | 11.21 | -0.97 | -8.42 | 0.02 | 0.0 | 0.0 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -2.23 | -9.31 | -71.54 | -1.12 | -20.43 | -489.47 | -0.05 | 16.67 | 0.0 | -2.28 | -8.57 | -68.89 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.88 | -22.95 | -16.44 | 3.36 | 2.13 | 0.6 | 0.61 | -10.29 | -39.0 | 0 | 0 | 0 | 6.93 | 6.45 | 17.26 | -0.1 | 50.0 | 85.51 | 3.9 | -2.26 | 6.85 | 15.89 | -6.32 | 21.26 | 7.04 | -5.63 | -8.81 | 0.55 | -5.17 | -6.78 | 11.32 | -5.03 | 13.09 | 0.02 | 0.0 | -33.33 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -2.04 | -4.62 | -284.91 | -0.93 | -12.05 | -260.34 | -0.06 | -50.0 | -20.0 | -2.1 | -5.53 | -262.07 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.44 | -22.29 | 110.34 | 3.29 | -9.62 | 15.44 | 0.68 | 0.0 | -82.43 | 0 | 0 | 0 | 6.51 | 8.5 | -1.81 | -0.2 | 55.56 | 55.56 | 3.99 | 15.65 | 5.0 | 16.96 | 16.24 | 37.9 | 7.46 | -1.32 | -5.09 | 0.58 | 0.0 | -3.33 | 11.92 | -1.32 | 26.14 | 0.02 | -33.33 | -33.33 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -1.95 | -11.43 | -9850.0 | -0.83 | -29.69 | -173.45 | -0.04 | 0.0 | -33.33 | -1.99 | -11.17 | -19800.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.14 | -13.5 | 122.7 | 3.64 | 67.74 | 787.8 | 0.68 | -29.9 | -82.15 | 0 | 0 | 0 | 6.0 | 17.65 | -16.9 | -0.45 | 41.56 | -1600.0 | 3.45 | 26.84 | -7.26 | 14.59 | 33.38 | 33.78 | 7.56 | -0.26 | -12.5 | 0.58 | 0.0 | 0.0 | 12.08 | -1.31 | 25.7 | 0.03 | 50.0 | 0.0 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -1.75 | -34.62 | -472.34 | -0.64 | -236.84 | -140.51 | -0.04 | 20.0 | 33.33 | -1.79 | -32.59 | -536.59 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.63 | 61.33 | 44.62 | 2.17 | -35.03 | 1176.47 | 0.97 | -3.0 | -72.36 | 0 | 0 | 0 | 5.1 | -13.71 | -36.96 | -0.77 | -11.59 | -275.0 | 2.72 | -25.48 | -36.6 | 10.94 | -16.52 | -8.24 | 7.58 | -1.81 | -13.77 | 0.58 | -1.69 | 0.0 | 12.24 | 22.28 | 14.5 | 0.02 | -33.33 | -33.33 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0 | 0.93 | 0.0 | 447.06 | -1.3 | -145.28 | -157.27 | -0.19 | -132.76 | -107.79 | -0.05 | 0.0 | 28.57 | -1.35 | -132.76 | -161.36 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.25 | 93.97 | -38.19 | 3.34 | 17.19 | 279.55 | 1.0 | -74.16 | -77.27 | 0 | 0 | 0 | 5.91 | -10.86 | -33.97 | -0.69 | -53.33 | -286.49 | 3.65 | -3.95 | -27.0 | 13.11 | 6.54 | -6.42 | 7.72 | -1.78 | 9.19 | 0.59 | -1.67 | 9.26 | 10.01 | 5.93 | 55.92 | 0.03 | 0.0 | 0.0 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0 | 0.93 | 0.0 | 447.06 | -0.53 | -2750.0 | -128.96 | 0.58 | -48.67 | -71.0 | -0.05 | -66.67 | 44.44 | -0.58 | -5700.0 | -133.33 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.16 | -17.73 | -67.42 | 2.85 | 595.12 | 313.04 | 3.87 | 1.57 | 161.49 | 0 | 0 | 0 | 6.63 | -8.17 | -32.62 | -0.45 | -1600.0 | -200.0 | 3.8 | 2.15 | -33.1 | 12.30 | 12.77 | -24.39 | 7.86 | -9.03 | 32.55 | 0.6 | 3.45 | 11.11 | 9.45 | -1.66 | -2.78 | 0.03 | 0.0 | 0.0 | 11.12 | 0.0 | 0.0 | 0.18 | 0.0 | 0 | 0.93 | 0.0 | 447.06 | 0.02 | -95.74 | -98.61 | 1.13 | -28.48 | -29.81 | -0.03 | 50.0 | 62.5 | -0.01 | -102.44 | -100.74 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.41 | -43.82 | -47.39 | 0.41 | 141.18 | -43.84 | 3.81 | 8.55 | 204.8 | 0 | 0 | 0 | 7.22 | -10.75 | -20.66 | 0.03 | -93.18 | -94.64 | 3.72 | -13.29 | -27.49 | 10.91 | -8.51 | -31.55 | 8.64 | -1.71 | 40.26 | 0.58 | 0.0 | -56.72 | 9.61 | -10.1 | -0.72 | 0.03 | 0.0 | 0.0 | 11.12 | 0.0 | 0.0 | 0.18 | 0 | -67.27 | 0.93 | 447.06 | -34.51 | 0.47 | -79.3 | 157.32 | 1.58 | -35.25 | 37.39 | -0.06 | 14.29 | 33.33 | 0.41 | -81.36 | 145.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.51 | -31.04 | -39.81 | 0.17 | -80.68 | -79.52 | 3.51 | -20.23 | 205.22 | 0 | 0 | 0 | 8.09 | -9.61 | 3.59 | 0.44 | 18.92 | 10.0 | 4.29 | -14.2 | 8.33 | 11.92 | -14.87 | -20.81 | 8.79 | 24.33 | 68.71 | 0.58 | 7.41 | -57.35 | 10.69 | 66.51 | 0.56 | 0.03 | 0.0 | 0.0 | 11.12 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.17 | 0.0 | -88.03 | 2.27 | 24.04 | 264.49 | 2.44 | 22.0 | 313.56 | -0.07 | 22.22 | 12.5 | 2.2 | 26.44 | 250.68 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 3.64 | 2.25 | 4.3 | 0.88 | 27.54 | 23.94 | 4.4 | 197.3 | 436.59 | 0 | 0 | 0 | 8.95 | -9.04 | 9.68 | 0.37 | -17.78 | -7.5 | 5.0 | -11.97 | 17.65 | 14.01 | -13.92 | -13.17 | 7.07 | 19.22 | 52.37 | 0.54 | 0.0 | -60.29 | 6.42 | -33.95 | -41.64 | 0.03 | 0.0 | 0 | 11.12 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.17 | 0.0 | -88.03 | 1.83 | 27.08 | 203.39 | 2.0 | 24.22 | 900.0 | -0.09 | -12.5 | -12.5 | 1.74 | 27.94 | 194.05 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 3.56 | 32.84 | 50.85 | 0.69 | -5.48 | 1.47 | 1.48 | 18.4 | 202.04 | 0 | 0 | 0 | 9.84 | 8.13 | 38.2 | 0.45 | -19.64 | -15.09 | 5.68 | 10.72 | 49.87 | 16.27 | 2.09 | 8.66 | 5.93 | -3.73 | 4.59 | 0.54 | -59.7 | -60.58 | 9.72 | 0.41 | -13.37 | 0.03 | 0.0 | 0 | 11.12 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.17 | -88.03 | -88.03 | 1.44 | 275.61 | 167.61 | 1.61 | 40.0 | 1173.33 | -0.08 | 11.11 | -14.29 | 1.36 | 249.45 | 161.82 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 2.68 | -35.73 | 61.45 | 0.73 | -12.05 | -31.13 | 1.25 | 8.7 | -31.69 | 0 | 0 | 0 | 9.1 | 16.52 | 183.49 | 0.56 | 40.0 | 247.37 | 5.13 | 29.55 | 113.75 | 15.94 | 5.84 | 0 | 6.16 | 18.23 | -3.14 | 1.34 | -1.47 | -4.29 | 9.68 | -8.94 | -5.0 | 0.03 | 0.0 | 0 | 11.12 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -0.82 | 40.58 | 69.17 | 1.15 | 94.92 | 269.12 | -0.09 | -12.5 | -125.0 | -0.91 | 37.67 | 66.3 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 4.17 | 19.48 | 211.19 | 0.83 | 16.9 | -14.43 | 1.15 | 40.24 | -27.67 | 0 | 0 | 0 | 7.81 | -4.29 | -0.64 | 0.4 | 0.0 | 433.33 | 3.96 | -6.82 | -9.59 | 15.06 | -6.65 | 0 | 5.21 | 12.28 | -9.71 | 1.36 | 0.0 | -3.55 | 10.63 | -3.36 | -1.67 | 0.03 | 0 | 0 | 11.12 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -1.38 | 22.03 | 39.47 | 0.59 | 195.0 | 296.67 | -0.08 | 0.0 | -100.0 | -1.46 | 21.08 | 37.07 | 0.00 | 30.04 | 0 |
| 20Q4 (5) | 3.49 | 47.88 | 658.7 | 0.71 | 4.41 | -27.55 | 0.82 | 67.35 | -47.44 | 0 | 0 | 0 | 8.16 | 14.61 | 14.61 | 0.4 | -24.53 | 146.51 | 4.25 | 12.14 | 4.94 | 16.13 | 7.71 | 0 | 4.64 | -18.17 | -27.84 | 1.36 | -0.73 | -4.9 | 11.0 | -1.96 | -1.87 | 0 | 0 | 0 | 11.12 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -1.77 | 16.9 | 17.67 | 0.2 | 233.33 | 211.11 | -0.08 | -14.29 | -100.0 | -1.85 | 15.91 | 15.53 | 0.00 | -26.61 | 0 |
| 20Q3 (4) | 2.36 | 42.17 | 0.0 | 0.68 | -35.85 | 0.0 | 0.49 | -73.22 | 0.0 | 0 | 0 | 0.0 | 7.12 | 121.81 | 0.0 | 0.53 | 239.47 | 0.0 | 3.79 | 57.92 | 0.0 | 14.97 | 0 | 0.0 | 5.67 | -10.85 | 0.0 | 1.37 | -2.14 | 0.0 | 11.22 | 10.11 | 0.0 | 0 | 0 | 0.0 | 11.12 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | -2.13 | 19.92 | 0.0 | -0.15 | 77.94 | 0.0 | -0.07 | -75.0 | 0.0 | -2.2 | 18.52 | 0.0 | 0.00 | -22.59 | 0.0 |
