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) | 5.18 | 14.1 | 1.63 | -45.48 | 1.96 | 2.62 | 0 | 0 | 21.86 | -27.35 | -2.78 | 0 | 4.34 | -23.73 | 19.85 | 4.99 | 8.8 | -17.14 | 0 | 0 | 7.13 | 28.47 | 0.02 | -86.67 | 18.49 | 0.0 | 0.87 | 8.75 | 0.03 | 200.0 | 1.26 | -70.63 | 2.16 | -57.65 | 0.01 | 0 | 1.27 | -70.19 | 0.00 | 0 |
| 2022 (9) | 4.54 | 18.54 | 2.99 | 1.01 | 1.91 | 10.4 | 0 | 0 | 30.09 | 5.54 | 0.61 | 0 | 5.69 | -26.1 | 18.91 | -29.98 | 10.62 | 30.63 | 0.06 | -50.0 | 5.55 | 5.11 | 0.15 | 7.14 | 18.49 | -2.17 | 0.8 | 0.0 | 0.01 | -83.33 | 4.29 | 20.51 | 5.1 | 15.38 | -0.03 | 0 | 4.26 | 20.0 | 0.00 | 0 |
| 2021 (8) | 3.83 | -49.61 | 2.96 | 30.97 | 1.73 | 35.16 | 0 | 0 | 28.51 | 3.56 | -0.7 | 0 | 7.7 | 43.93 | 27.01 | 38.98 | 8.13 | 14.83 | 0.12 | -20.0 | 5.28 | -21.19 | 0.14 | -6.67 | 18.9 | 0.0 | 0.8 | 207.69 | 0.06 | 0 | 3.56 | -37.98 | 4.42 | -26.33 | -0.01 | 0 | 3.55 | -37.5 | 0.00 | 0 |
| 2020 (7) | 7.6 | 45.59 | 2.26 | -22.6 | 1.28 | -42.34 | 0 | 0 | 27.53 | -15.14 | 5.24 | 0 | 5.35 | -13.57 | 19.43 | 1.84 | 7.08 | -10.61 | 0.15 | -28.57 | 6.7 | -4.01 | 0.15 | 0.0 | 18.9 | -14.98 | 0.26 | 0.0 | 0 | 0 | 5.74 | 2509.09 | 6.0 | 852.38 | -0.06 | 0 | 5.68 | 2369.57 | 0.00 | 0 |
| 2019 (6) | 5.22 | -14.14 | 2.92 | -8.18 | 2.22 | 9.9 | 0 | 0 | 32.44 | -6.03 | -0.07 | 0 | 6.19 | -8.57 | 19.08 | -2.7 | 7.92 | 5.74 | 0.21 | -32.26 | 6.98 | 17.31 | 0.15 | 36.36 | 22.23 | 0.0 | 0.26 | 4.0 | 0.15 | 0 | 0.22 | -50.0 | 0.63 | -7.35 | 0.01 | 0 | 0.23 | -20.69 | 0.00 | -0.09 |
| 2018 (5) | 6.08 | -29.05 | 3.18 | 2.91 | 2.02 | 197.06 | 0 | 0 | 34.52 | 1.26 | 0.16 | -77.14 | 6.77 | -4.11 | 19.61 | -5.3 | 7.49 | 7.61 | 0.31 | -11.43 | 5.95 | -24.78 | 0.11 | 0.0 | 22.23 | 0.0 | 0.25 | 31.58 | 0 | 0 | 0.44 | -26.67 | 0.68 | -20.93 | -0.15 | 0 | 0.29 | -55.38 | 0.00 | -17.19 |
| 2017 (4) | 8.57 | -19.76 | 3.09 | 12.36 | 0.68 | -55.56 | 0 | 0 | 34.09 | -4.75 | 0.7 | -66.51 | 7.06 | 2.62 | 20.71 | 7.73 | 6.96 | 12.99 | 0.35 | 3400.0 | 7.91 | 17.36 | 0.11 | 0.0 | 22.23 | 0.0 | 0.19 | 0 | 0.07 | 0 | 0.6 | -67.91 | 0.86 | -54.01 | 0.05 | 0 | 0.65 | -63.89 | 0.00 | -35.06 |
| 2016 (3) | 10.68 | 36.4 | 2.75 | -0.72 | 1.53 | 28.57 | 0 | 0 | 35.79 | -11.93 | 2.09 | 254.24 | 6.88 | -14.96 | 19.22 | -3.43 | 6.16 | -24.6 | 0.01 | 0 | 6.74 | -35.81 | 0.11 | 0.0 | 22.23 | 165.59 | 0 | 0 | 0 | 0 | 1.87 | 0 | 1.87 | 0 | -0.07 | 0 | 1.8 | 0 | 0.00 | -99.28 |
| 2015 (2) | 7.83 | 363.31 | 2.77 | -10.06 | 1.19 | 0 | 0 | 0 | 40.64 | 157.54 | 0.59 | 637.5 | 8.09 | 115.16 | 19.91 | -16.46 | 8.17 | 287.2 | 0 | 0 | 10.5 | 0 | 0.11 | 0 | 8.37 | 0.0 | 0 | 0 | 0 | 0 | -0.21 | 0 | -0.21 | 0 | -0.03 | 0 | -0.24 | 0 | 0.45 | 0 |
| 2014 (1) | 1.69 | 28.03 | 3.08 | -30.94 | 0 | 0 | 0 | 0 | 15.78 | -7.67 | 0.08 | 60.0 | 3.76 | -6.7 | 23.83 | 1.05 | 2.11 | -7.05 | 0 | 0 | 0 | 0 | 0 | 0 | 8.37 | 0.0 | 0 | 0 | 0 | 0 | -0.76 | 0 | -0.76 | 0 | -0.01 | 0 | -0.77 | 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) | 4.93 | -17.97 | 28.39 | 1.33 | -28.49 | 12.71 | 2.12 | 0.0 | -1.4 | 0 | 0 | 0 | 6.48 | 6.58 | 23.9 | -0.2 | 50.0 | 74.03 | 4.72 | -2.68 | 2.83 | 19.80 | -7.78 | -0.66 | 7.59 | -5.12 | -17.32 | 0 | 0 | -100.0 | 6.66 | -6.46 | 21.09 | 0.01 | 0.0 | -92.86 | 18.49 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.13 | -262.5 | -106.88 | 0.74 | -22.11 | -73.48 | 0.07 | 75.0 | 333.33 | -0.06 | -150.0 | -103.23 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.01 | -2.91 | 56.1 | 1.86 | 16.25 | 102.17 | 2.12 | -6.61 | -0.47 | 0 | 0 | 0 | 6.08 | 12.59 | 21.6 | -0.4 | 50.62 | 50.0 | 4.85 | 18.87 | 19.75 | 21.47 | 13.19 | 28.92 | 8.0 | -0.5 | -19.6 | 0 | 0 | -100.0 | 7.12 | -7.05 | 56.48 | 0.01 | -50.0 | -92.86 | 18.49 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.08 | -82.22 | -96.99 | 0.95 | -29.63 | -73.39 | 0.04 | 100.0 | 200.0 | 0.12 | -74.47 | -95.42 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.19 | 19.5 | 36.64 | 1.6 | -1.84 | 5.96 | 2.27 | 15.82 | 12.38 | 0 | 0 | 0 | 5.4 | -8.16 | -6.09 | -0.81 | -24.62 | -47.27 | 4.08 | -5.99 | -8.52 | 18.97 | -4.46 | 18.53 | 8.04 | -8.64 | -18.95 | 0 | 0 | -100.0 | 7.66 | 7.43 | 51.68 | 0.02 | 0.0 | -86.67 | 18.49 | 0.0 | 0.0 | 0.87 | 0.0 | 8.75 | 0.03 | 0.0 | 200.0 | 0.45 | -64.29 | -87.97 | 1.35 | -37.5 | -70.33 | 0.02 | 100.0 | 200.0 | 0.47 | -62.99 | -87.37 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.18 | 34.9 | 14.1 | 1.63 | 38.14 | -45.48 | 1.96 | -8.84 | 2.62 | 0 | 0 | 0 | 5.88 | 12.43 | -16.6 | -0.65 | 15.58 | -170.83 | 4.34 | -5.45 | -23.73 | 19.85 | -0.39 | 4.99 | 8.8 | -4.14 | -17.14 | 0 | -100.0 | -100.0 | 7.13 | 29.64 | 28.47 | 0.02 | -85.71 | -86.67 | 18.49 | 0.0 | 0.0 | 0.87 | 0.0 | 8.75 | 0.03 | 0.0 | 200.0 | 1.26 | -33.33 | -70.63 | 2.16 | -22.58 | -57.65 | 0.01 | 133.33 | 133.33 | 1.27 | -31.72 | -70.19 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.84 | -0.26 | 6.67 | 1.18 | 28.26 | -64.46 | 2.15 | 0.94 | 25.0 | 0 | 0 | 0 | 5.23 | 4.6 | -19.79 | -0.77 | 3.75 | -1200.0 | 4.59 | 13.33 | -33.38 | 19.93 | 19.68 | -9.14 | 9.18 | -7.74 | -12.74 | 0.05 | 66.67 | -54.55 | 5.5 | 20.88 | 6.8 | 0.14 | 0.0 | -6.67 | 18.49 | 0.0 | 0.0 | 0.87 | 0.0 | 8.75 | 0.03 | 0.0 | 200.0 | 1.89 | -28.95 | -57.53 | 2.79 | -21.85 | -47.06 | -0.03 | 25.0 | 25.0 | 1.86 | -29.01 | -57.82 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.85 | -15.01 | -3.75 | 0.92 | -39.07 | -71.95 | 2.13 | 5.45 | 33.96 | 0 | 0 | 0 | 5.0 | -13.04 | -41.52 | -0.8 | -45.45 | -253.85 | 4.05 | -9.19 | -47.67 | 16.65 | 4.06 | -33.54 | 9.95 | 0.3 | 10.68 | 0.03 | -50.0 | -75.0 | 4.55 | -9.9 | -2.78 | 0.14 | -6.67 | -12.5 | 18.49 | 0.0 | 0.0 | 0.87 | 8.75 | 8.75 | 0.03 | 200.0 | 200.0 | 2.66 | -28.88 | -39.27 | 3.57 | -21.54 | -31.35 | -0.04 | -100.0 | 33.33 | 2.62 | -29.57 | -39.35 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.53 | -0.22 | 27.61 | 1.51 | -49.5 | -57.46 | 2.02 | 5.76 | 29.49 | 0 | 0 | 0 | 5.75 | -18.44 | -27.85 | -0.55 | -129.17 | -311.54 | 4.46 | -21.62 | -41.93 | 16.00 | -15.37 | -39.16 | 9.92 | -6.59 | 11.59 | 0.06 | 0.0 | -50.0 | 5.05 | -9.01 | -0.39 | 0.15 | 0.0 | -11.76 | 18.49 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.01 | 0.0 | -83.33 | 3.74 | -12.82 | -2.09 | 4.55 | -10.78 | -2.57 | -0.02 | 33.33 | 0 | 3.72 | -12.68 | -2.62 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.54 | 26.11 | 18.54 | 2.99 | -9.94 | 1.01 | 1.91 | 11.05 | 10.4 | 0 | 0 | 0 | 7.05 | 8.13 | -15.77 | -0.24 | -442.86 | -161.54 | 5.69 | -17.42 | -26.1 | 18.91 | -13.79 | -30.01 | 10.62 | 0.95 | 30.63 | 0.06 | -45.45 | -50.0 | 5.55 | 7.77 | 5.11 | 0.15 | 0.0 | 7.14 | 18.49 | 0.0 | -2.17 | 0.8 | 0.0 | 0.0 | 0.01 | 0.0 | -83.33 | 4.29 | -3.6 | 20.51 | 5.1 | -3.23 | 15.38 | -0.03 | 25.0 | -200.0 | 4.26 | -3.4 | 20.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.6 | -10.0 | -7.46 | 3.32 | 1.22 | 29.69 | 1.72 | 8.18 | 13.91 | 0 | 0 | 0 | 6.52 | -23.74 | 8.67 | 0.07 | -86.54 | 108.33 | 6.89 | -10.98 | 23.48 | 21.94 | -12.46 | 3.98 | 10.52 | 17.02 | 48.17 | 0.11 | -8.33 | -15.38 | 5.15 | 10.04 | -6.19 | 0.15 | -6.25 | 15.38 | 18.49 | 0.0 | -2.17 | 0.8 | 0.0 | 0.0 | 0.01 | 0.0 | -83.33 | 4.45 | 1.6 | 42.17 | 5.27 | 1.35 | 32.08 | -0.04 | 33.33 | -33.33 | 4.41 | 2.08 | 42.26 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.0 | 12.68 | -45.8 | 3.28 | -7.61 | 27.13 | 1.59 | 1.92 | 14.39 | 0 | 0 | 0 | 8.55 | 7.28 | 24.64 | 0.52 | 100.0 | 246.67 | 7.74 | 0.78 | 15.7 | 25.06 | -4.73 | -0.15 | 8.99 | 1.12 | 49.34 | 0.12 | 0.0 | -20.0 | 4.68 | -7.69 | -21.34 | 0.16 | -5.88 | 23.08 | 18.49 | 0.0 | -2.17 | 0.8 | 0.0 | 207.69 | 0.01 | -83.33 | 0 | 4.38 | 14.66 | -20.07 | 5.2 | 11.35 | -9.57 | -0.06 | 0 | -50.0 | 4.32 | 13.09 | -20.59 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.55 | -7.31 | -6.58 | 3.55 | 19.93 | 36.02 | 1.56 | -9.83 | 14.71 | 0 | 0 | 0 | 7.97 | -4.78 | 9.63 | 0.26 | -33.33 | 165.0 | 7.68 | -0.26 | 17.61 | 26.30 | -2.65 | 6.7 | 8.89 | 9.35 | 46.7 | 0.12 | 0.0 | -25.0 | 5.07 | -3.98 | -19.91 | 0.17 | 21.43 | 21.43 | 18.49 | -2.17 | -2.17 | 0.8 | 0.0 | 207.69 | 0.06 | 0.0 | 0 | 3.82 | 7.3 | -28.46 | 4.67 | 5.66 | -16.61 | 0 | 100.0 | 100.0 | 3.82 | 7.61 | -27.92 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.83 | -1.54 | -49.61 | 2.96 | 15.62 | 30.97 | 1.73 | 14.57 | 35.16 | 0 | 0 | 0 | 8.37 | 39.5 | 32.44 | 0.39 | 146.43 | 175.0 | 7.7 | 37.99 | 43.93 | 27.02 | 28.07 | 38.98 | 8.13 | 14.51 | 14.83 | 0.12 | -7.69 | -20.0 | 5.28 | -3.83 | -21.19 | 0.14 | 7.69 | -6.67 | 18.9 | 0.0 | 0.0 | 0.8 | 0.0 | 207.69 | 0.06 | 0.0 | 0 | 3.56 | 13.74 | -37.98 | 4.42 | 10.78 | -26.33 | -0.01 | 66.67 | 83.33 | 3.55 | 14.52 | -37.5 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.89 | -47.29 | -31.39 | 2.56 | -0.78 | -5.88 | 1.51 | 8.63 | -15.17 | 0 | 0 | 0 | 6.0 | -12.54 | -3.38 | -0.84 | -660.0 | -300.0 | 5.58 | -16.59 | 3.33 | 21.10 | -15.93 | 14.12 | 7.1 | 17.94 | -5.84 | 0.13 | -13.33 | -13.33 | 5.49 | -7.73 | -21.57 | 0.13 | 0.0 | -7.14 | 18.9 | 0.0 | -14.98 | 0.8 | 207.69 | 207.69 | 0.06 | 0 | 0 | 3.13 | -42.88 | -49.84 | 3.99 | -30.61 | -38.71 | -0.03 | 25.0 | 40.0 | 3.1 | -43.01 | -49.92 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.38 | 94.21 | 97.33 | 2.58 | -1.15 | -8.51 | 1.39 | 2.21 | -21.47 | 0 | 0 | 0 | 6.86 | -5.64 | 2.54 | 0.15 | 137.5 | -97.54 | 6.69 | 2.45 | 12.63 | 25.09 | 1.8 | 0 | 6.02 | -0.66 | -17.65 | 0.15 | -6.25 | -11.76 | 5.95 | -6.0 | -11.59 | 0.13 | -7.14 | 18.18 | 18.9 | 0.0 | -14.98 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 5.48 | 2.62 | -13.56 | 5.75 | 2.68 | -12.88 | -0.04 | 0.0 | 0 | 5.44 | 2.64 | -14.2 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 3.8 | -50.0 | -23.54 | 2.61 | 15.49 | -6.45 | 1.36 | 6.25 | -27.66 | 0 | 0 | 0 | 7.27 | 15.03 | -12.41 | -0.4 | 23.08 | -233.33 | 6.53 | 22.06 | -3.97 | 24.65 | 26.8 | 0 | 6.06 | -14.41 | -16.3 | 0.16 | 6.67 | -23.81 | 6.33 | -5.52 | -6.22 | 0.14 | -6.67 | 27.27 | 18.9 | 0.0 | -14.98 | 0.26 | 0.0 | 0.0 | 0 | 0 | -100.0 | 5.34 | -6.97 | 5240.0 | 5.6 | -6.67 | 998.04 | -0.04 | 33.33 | 60.0 | 5.3 | -6.69 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 7.6 | 34.04 | 45.59 | 2.26 | -16.91 | -22.6 | 1.28 | -28.09 | -42.34 | 0 | 0 | 0 | 6.32 | 1.77 | -21.1 | -0.52 | -147.62 | -477.78 | 5.35 | -0.93 | -13.57 | 19.44 | 5.16 | 0 | 7.08 | -6.1 | -10.61 | 0.15 | 0.0 | -28.57 | 6.7 | -4.29 | -4.01 | 0.15 | 7.14 | 36.36 | 18.9 | -14.98 | -14.98 | 0.26 | 0.0 | 0.0 | 0 | 0 | -100.0 | 5.74 | -8.01 | 2509.09 | 6.0 | -7.83 | 852.38 | -0.06 | -20.0 | -700.0 | 5.68 | -8.24 | 2369.57 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 5.67 | 51.6 | 0.0 | 2.72 | -3.55 | 0.0 | 1.78 | 0.56 | 0.0 | 0 | 0 | 0.0 | 6.21 | -7.17 | 0.0 | -0.21 | -103.44 | 0.0 | 5.4 | -9.09 | 0.0 | 18.49 | 0 | 0.0 | 7.54 | 3.15 | 0.0 | 0.15 | -11.76 | 0.0 | 7.0 | 4.01 | 0.0 | 0.14 | 27.27 | 0.0 | 22.23 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.24 | -1.58 | 0.0 | 6.51 | -1.36 | 0.0 | -0.05 | 0 | 0.0 | 6.19 | -2.37 | 0.0 | 0.00 | -100.0 | 0.0 |
