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) | 0.96 | -48.66 | 0.73 | 21.67 | 0.6 | -23.08 | 0 | 0 | 11.46 | 47.87 | 0.04 | 0 | 1.26 | -41.67 | 10.99 | -60.55 | 3.62 | 4.02 | 8.21 | 3.53 | 11.04 | 8.34 | 0.11 | 450.0 | 9.82 | 0.0 | 0 | 0 | 1.2 | 0.0 | -9.57 | 0 | -8.36 | 0 | 2.24 | -4.68 | -7.33 | 0 | 0.00 | 0 |
| 2022 (9) | 1.87 | 39.55 | 0.6 | -78.8 | 0.78 | -27.78 | 0 | 0 | 7.75 | -22.65 | -1.85 | 0 | 2.16 | -5.26 | 27.87 | 22.49 | 3.48 | 32.32 | 7.93 | 257.21 | 10.19 | 37.7 | 0.02 | 100.0 | 9.82 | -61.23 | 0 | 0 | 1.2 | 0.0 | -9.61 | 0 | -8.4 | 0 | 2.35 | 0 | -7.26 | 0 | 0.00 | 0 |
| 2021 (8) | 1.34 | -33.66 | 2.83 | -9.29 | 1.08 | 13.68 | 0 | 0 | 10.02 | -15.73 | -1.53 | 0 | 2.28 | -40.0 | 22.75 | -28.8 | 2.63 | -24.64 | 2.22 | 94.74 | 7.4 | -5.97 | 0.01 | -50.0 | 25.33 | 7.01 | 0 | 0 | 1.2 | 0.0 | -23.96 | 0 | -22.76 | 0 | -1.18 | 0 | -25.14 | 0 | 0.00 | 0 |
| 2020 (7) | 2.02 | 3.59 | 3.12 | -29.25 | 0.95 | -40.25 | 0 | 0 | 11.89 | -38.68 | -1.28 | 0 | 3.8 | -23.39 | 31.96 | 24.94 | 3.49 | -11.42 | 1.14 | 34.12 | 7.87 | 7.81 | 0.02 | -50.0 | 23.67 | 7.59 | 0 | 0 | 1.2 | -26.83 | -21.89 | 0 | -20.69 | 0 | -1.14 | 0 | -23.03 | 0 | 0.00 | 0 |
| 2019 (6) | 1.95 | 33.56 | 4.41 | 0.0 | 1.59 | 231.25 | 0 | 0 | 19.39 | -37.21 | -4.71 | 0 | 4.96 | -46.9 | 25.58 | -15.43 | 3.94 | -11.26 | 0.85 | 13.33 | 7.3 | -17.79 | 0.04 | -33.33 | 22.0 | 0.0 | 0 | 0 | 1.64 | 0.0 | -19.9 | 0 | -18.26 | 0 | -1.2 | 0 | -21.1 | 0 | 0.00 | 0 |
| 2018 (5) | 1.46 | 8.96 | 4.41 | -25.25 | 0.48 | -95.11 | 0 | 0 | 30.88 | 21.57 | -1.97 | 0 | 9.34 | 26.05 | 30.25 | 3.68 | 4.44 | 7.25 | 0.75 | -3.85 | 8.88 | 5123.53 | 0.06 | 20.0 | 22.0 | 21.01 | 0 | 0 | 1.64 | 0.0 | -14.86 | 0 | -13.22 | 0 | -1.33 | 0 | -16.19 | 0 | 0.00 | 0 |
| 2017 (4) | 1.34 | -63.88 | 5.9 | -19.4 | 9.81 | 1208.0 | 0 | 0 | 25.4 | -39.39 | -5.62 | 0 | 7.41 | -36.45 | 29.17 | 4.86 | 4.14 | -7.38 | 0.78 | 0 | 0.17 | -98.26 | 0.05 | -54.55 | 18.18 | 0.0 | 0 | 0 | 1.64 | 0.0 | -12.4 | 0 | -10.75 | 0 | -1.13 | 0 | -13.53 | 0 | 0.00 | 0 |
| 2016 (3) | 3.71 | -14.71 | 7.32 | -19.91 | 0.75 | -41.86 | 0 | 0 | 41.91 | 2.29 | -1.24 | 0 | 11.66 | -1.69 | 27.82 | -3.89 | 4.47 | -15.98 | 0 | 0 | 9.79 | -7.2 | 0.11 | -8.33 | 18.18 | 0.0 | 0 | 0 | 1.64 | 0.0 | -6.64 | 0 | -5.0 | 0 | -1.01 | 0 | -7.65 | 0 | 0.06 | 25.9 |
| 2015 (2) | 4.35 | 21.85 | 9.14 | -22.48 | 1.29 | 7.5 | 0 | 0 | 40.97 | 4.09 | -1.52 | 0 | 11.86 | 0.59 | 28.95 | -3.36 | 5.32 | -34.4 | 0 | 0 | 10.55 | -6.97 | 0.12 | 33.33 | 18.18 | 0.0 | 0 | 0 | 1.64 | 0.0 | -5.01 | 0 | -3.37 | 0 | -0.06 | 0 | -5.07 | 0 | 0.05 | 11.3 |
| 2014 (1) | 3.57 | -4.55 | 11.79 | 15.25 | 1.2 | 179.07 | 0 | 0 | 39.36 | 5.86 | -2.37 | 0 | 11.79 | -10.21 | 29.95 | -15.18 | 8.11 | -5.92 | 0 | 0 | 11.34 | -7.2 | 0.09 | -30.77 | 18.18 | 0.0 | 0 | 0 | 1.64 | 0.0 | -3.23 | 0 | -1.59 | 0 | 1.0 | 257.14 | -2.23 | 0 | 0.04 | 27.16 |
| 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) | 0.8 | 9.59 | -61.54 | 1.27 | -3.05 | 118.97 | 0.69 | 9.52 | 13.11 | 0 | 0 | 0 | 2.56 | -3.4 | -1.16 | -0.16 | 0 | -900.0 | 1.12 | -13.18 | -27.74 | 10.42 | -12.94 | -20.48 | 3.83 | 7.89 | 1.59 | 8.31 | -5.14 | -2.0 | 10.77 | 0.47 | -4.01 | 0.11 | 0.0 | 83.33 | 9.82 | 0.0 | 0.0 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.9 | -1.64 | -3.45 | -8.7 | -1.87 | -3.94 | 2.24 | 0.0 | -4.68 | -7.66 | -2.13 | -6.09 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.73 | -17.05 | -26.26 | 1.31 | 9.17 | 191.11 | 0.63 | 0.0 | -29.21 | 0 | 0 | 0 | 2.65 | -7.34 | -8.3 | 0 | 100.0 | -100.0 | 1.29 | 4.88 | -27.12 | 11.97 | 7.21 | -27.79 | 3.55 | -4.83 | -0.84 | 8.76 | 4.41 | 7.35 | 10.72 | -1.47 | 5.1 | 0.11 | 0.0 | 450.0 | 9.82 | 0.0 | 0.0 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.74 | 0.0 | -1.56 | -8.54 | -0.12 | -1.79 | 2.24 | 2.28 | 0.0 | -7.5 | 0.66 | -2.04 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.88 | -8.33 | -42.48 | 1.2 | 64.38 | 118.18 | 0.63 | 5.0 | -18.18 | 0 | 0 | 0 | 2.86 | 6.72 | -13.6 | -0.17 | 0 | 0 | 1.23 | -2.38 | -29.71 | 11.16 | 1.61 | -39.54 | 3.73 | 3.04 | 5.37 | 8.39 | 2.19 | 3.2 | 10.88 | -1.45 | 7.51 | 0.11 | 0.0 | 450.0 | 9.82 | 0.0 | 0.0 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.74 | -1.78 | -1.46 | -8.53 | -2.03 | -1.55 | 2.19 | -2.23 | -7.2 | -7.55 | -3.0 | -4.28 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.96 | -53.85 | -48.66 | 0.73 | 25.86 | 21.67 | 0.6 | -1.64 | -23.08 | 0 | 0 | 0 | 2.68 | 3.47 | -11.84 | 0 | -100.0 | 100.0 | 1.26 | -18.71 | -41.67 | 10.99 | -16.16 | -60.59 | 3.62 | -3.98 | 4.02 | 8.21 | -3.18 | 3.53 | 11.04 | -1.6 | 8.34 | 0.11 | 83.33 | 450.0 | 9.82 | 0.0 | 0.0 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.57 | 0.0 | 0.42 | -8.36 | 0.12 | 0.48 | 2.24 | -4.68 | -4.68 | -7.33 | -1.52 | -0.96 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.08 | 110.1 | 4.0 | 0.58 | 28.89 | 81.25 | 0.61 | -31.46 | -23.75 | 0 | 0 | 0 | 2.59 | -10.38 | 79.86 | 0.02 | 100.0 | 122.22 | 1.55 | -12.43 | 19.23 | 13.10 | -20.94 | -24.51 | 3.77 | 5.31 | 64.63 | 8.48 | 3.92 | 26.95 | 11.22 | 10.0 | 9.36 | 0.06 | 200.0 | 500.0 | 9.82 | 0.0 | -63.96 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.57 | 0.21 | 64.09 | -8.37 | 0.24 | 67.1 | 2.35 | 4.91 | 79.39 | -7.22 | 1.77 | 71.51 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.99 | -35.29 | -45.9 | 0.45 | -18.18 | 12.5 | 0.89 | 15.58 | 161.76 | 0 | 0 | 0 | 2.89 | -12.69 | 71.01 | 0.01 | 0 | 101.28 | 1.77 | 1.14 | 18.0 | 16.57 | -10.22 | -10.95 | 3.58 | 1.13 | 57.71 | 8.16 | 0.37 | 23.82 | 10.2 | 0.79 | -5.47 | 0.02 | 0.0 | 100.0 | 9.82 | 0.0 | -61.23 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.59 | 0.1 | 61.97 | -8.39 | 0.12 | 65.06 | 2.24 | -5.08 | 72.31 | -7.35 | -1.52 | 69.27 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.53 | -18.18 | 86.59 | 0.55 | -8.33 | -79.4 | 0.77 | -1.28 | -29.36 | 0 | 0 | 0 | 3.31 | 8.88 | 109.49 | 0 | 100.0 | 100.0 | 1.75 | -18.98 | 9.38 | 18.46 | -33.77 | 6.38 | 3.54 | 1.72 | 37.21 | 8.13 | 2.52 | 247.44 | 10.12 | -0.69 | 41.74 | 0.02 | 0.0 | 100.0 | 9.82 | 0.0 | -61.23 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.6 | 0.1 | 60.72 | -8.4 | 0.0 | 63.86 | 2.36 | 0.43 | 324.76 | -7.24 | 0.28 | 71.6 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.87 | -6.5 | 39.55 | 0.6 | 87.5 | -78.8 | 0.78 | -2.5 | -27.78 | 0 | 0 | 0 | 3.04 | 111.11 | 9.35 | -0.5 | -455.56 | 12.28 | 2.16 | 66.15 | -5.26 | 27.87 | 60.58 | 22.36 | 3.48 | 51.97 | 32.32 | 7.93 | 18.71 | 257.21 | 10.19 | -0.68 | 37.7 | 0.02 | 100.0 | 100.0 | 9.82 | -63.96 | -61.23 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -9.61 | 63.94 | 59.89 | -8.4 | 66.98 | 63.09 | 2.35 | 79.39 | 299.15 | -7.26 | 71.35 | 71.12 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.0 | 9.29 | 72.41 | 0.32 | -20.0 | -86.21 | 0.8 | 135.29 | -25.23 | 0 | 0 | 0 | 1.44 | -14.79 | -28.36 | -0.09 | 88.46 | 78.57 | 1.3 | -13.33 | -45.15 | 17.36 | -6.74 | -25.15 | 2.29 | 0.88 | -29.75 | 6.68 | 1.37 | 210.7 | 10.26 | -4.91 | 33.94 | 0.01 | 0.0 | 0.0 | 27.25 | 7.58 | 15.12 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -26.65 | -5.67 | -20.05 | -25.44 | -5.96 | -21.14 | 1.31 | 0.77 | 208.26 | -25.34 | -5.94 | -8.24 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.83 | 123.17 | 10.24 | 0.4 | -85.02 | -85.66 | 0.34 | -68.81 | -66.0 | 0 | 0 | 0 | 1.69 | 6.96 | -40.7 | -0.78 | -62.5 | -333.33 | 1.5 | -6.25 | -49.49 | 18.61 | 7.24 | -27.94 | 2.27 | -12.02 | -31.0 | 6.59 | 181.62 | 212.32 | 10.79 | 51.12 | 38.69 | 0.01 | 0.0 | 0.0 | 25.33 | 0.0 | 7.01 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -25.22 | -3.19 | -15.74 | -24.01 | -3.31 | -16.61 | 1.3 | 223.81 | 208.33 | -23.92 | 6.16 | -4.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.82 | -38.81 | -47.44 | 2.67 | -5.65 | -9.18 | 1.09 | 0.93 | 23.86 | 0 | 0 | 0 | 1.58 | -43.17 | -33.33 | -0.48 | 15.79 | -33.33 | 1.6 | -29.82 | -51.37 | 17.35 | -23.81 | -42.08 | 2.58 | -1.9 | -29.12 | 2.34 | 5.41 | 4.0 | 7.14 | -3.51 | -9.28 | 0.01 | 0.0 | -50.0 | 25.33 | 0.0 | 7.01 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -24.44 | -2.0 | -13.1 | -23.24 | -2.11 | -13.87 | -1.05 | 11.02 | 10.26 | -25.49 | -1.39 | -11.9 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.34 | 15.52 | -33.66 | 2.83 | 21.98 | -9.29 | 1.08 | 0.93 | 13.68 | 0 | 0 | 0 | 2.78 | 38.31 | -7.02 | -0.57 | -35.71 | -128.0 | 2.28 | -3.8 | -40.0 | 22.78 | -1.78 | -28.67 | 2.63 | -19.33 | -24.64 | 2.22 | 3.26 | 94.74 | 7.4 | -3.39 | -5.97 | 0.01 | 0.0 | -50.0 | 25.33 | 7.01 | 7.01 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -23.96 | -7.93 | -9.46 | -22.76 | -8.38 | -10.0 | -1.18 | 2.48 | -3.51 | -25.14 | -7.39 | -9.16 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.16 | -30.12 | -20.55 | 2.32 | -16.85 | -26.81 | 1.07 | 7.0 | 33.75 | 0 | 0 | 0 | 2.01 | -29.47 | -38.91 | -0.42 | -133.33 | -68.0 | 2.37 | -20.2 | -38.44 | 23.19 | -10.21 | -19.17 | 3.26 | -0.91 | -2.4 | 2.15 | 1.9 | 179.22 | 7.66 | -1.54 | -2.05 | 0.01 | 0.0 | -66.67 | 23.67 | 0.0 | 0.0 | 0 | 0 | 0 | 1.2 | 0.0 | 0.0 | -22.2 | -1.88 | -2.45 | -21.0 | -1.99 | -2.64 | -1.21 | -0.83 | 2.42 | -23.41 | -1.83 | -2.18 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.66 | 6.41 | -2.35 | 2.79 | -5.1 | -36.88 | 1.0 | 13.64 | 49.25 | 0 | 0 | 0 | 2.85 | 20.25 | 22.32 | -0.18 | 50.0 | 61.7 | 2.97 | -9.73 | -20.38 | 25.83 | -13.81 | 0 | 3.29 | -9.62 | -4.08 | 2.11 | -6.22 | 193.06 | 7.78 | -1.14 | 5.99 | 0.01 | -50.0 | -75.0 | 23.67 | 0.0 | 0.0 | 0 | 0 | 0 | 1.2 | 0.0 | -26.83 | -21.79 | -0.83 | 0.32 | -20.59 | -0.88 | -1.88 | -1.2 | -2.56 | 8.4 | -22.99 | -0.92 | 0.78 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.56 | -22.77 | -30.67 | 2.94 | -5.77 | -34.23 | 0.88 | -7.37 | -44.65 | 0 | 0 | 0 | 2.37 | -20.74 | -27.96 | -0.36 | -44.0 | -16.13 | 3.29 | -13.42 | -14.77 | 29.96 | -6.17 | 0 | 3.64 | 4.3 | 1.96 | 2.25 | 97.37 | 161.63 | 7.87 | 0.0 | 7.37 | 0.02 | 0.0 | -60.0 | 23.67 | 0.0 | 5.2 | 0 | 0 | 0 | 1.2 | 0.0 | -26.83 | -21.61 | 1.28 | -6.93 | -20.41 | 1.35 | -9.91 | -1.17 | -2.63 | 6.4 | -22.78 | 1.09 | -6.15 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.02 | 38.36 | 3.59 | 3.12 | -1.58 | -29.25 | 0.95 | 18.75 | -40.25 | 0 | 0 | 0 | 2.99 | -9.12 | -33.7 | -0.25 | 0.0 | 93.15 | 3.8 | -1.3 | -23.39 | 31.93 | 11.31 | 0 | 3.49 | 4.49 | -11.42 | 1.14 | 48.05 | 34.12 | 7.87 | 0.64 | 7.81 | 0.02 | -33.33 | -50.0 | 23.67 | 0.0 | 7.59 | 0 | 0 | 0 | 1.2 | 0.0 | -26.83 | -21.89 | -1.02 | -10.0 | -20.69 | -1.12 | -13.31 | -1.14 | 8.06 | 5.0 | -23.03 | -0.52 | -9.15 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.46 | -14.12 | 0.0 | 3.17 | -28.28 | 0.0 | 0.8 | 19.4 | 0.0 | 0 | 0 | 0.0 | 3.29 | 41.2 | 0.0 | -0.25 | 46.81 | 0.0 | 3.85 | 3.22 | 0.0 | 28.69 | 0 | 0.0 | 3.34 | -2.62 | 0.0 | 0.77 | 6.94 | 0.0 | 7.82 | 6.54 | 0.0 | 0.03 | -25.0 | 0.0 | 23.67 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.2 | -26.83 | 0.0 | -21.67 | 0.87 | 0.0 | -20.46 | -1.24 | 0.0 | -1.24 | 5.34 | 0.0 | -22.91 | 1.12 | 0.0 | 0.00 | 0 | 0.0 |
