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) | 1.19 | -33.52 | 2.03 | -17.48 | 0 | 0 | 0 | 0 | 3.6 | -0.55 | 0.11 | 57.14 | 1.0 | -7.41 | 27.78 | -6.89 | 1.57 | -4.27 | 1.98 | 20.73 | 0 | 0 | 0.57 | -24.0 | 4.66 | 0.0 | 0.95 | 1.06 | 0.11 | 0.0 | -0.17 | 0 | 0.9 | -23.73 | -0.17 | 0 | -0.34 | 0 | -0.01 | 0 |
| 2022 (9) | 1.79 | -35.61 | 2.46 | -23.12 | 0 | 0 | 0 | 0 | 3.62 | -19.73 | 0.07 | 0 | 1.08 | 0.93 | 29.83 | 25.75 | 1.64 | -10.38 | 1.64 | 11.56 | 0 | 0 | 0.75 | -11.76 | 4.66 | 0.0 | 0.94 | -18.26 | 0.11 | 0.0 | 0.13 | 0 | 1.18 | 12.38 | -0.16 | 0 | -0.03 | 0 | 0.01 | -57.52 |
| 2021 (8) | 2.78 | 46.32 | 3.2 | 11.11 | 0 | 0 | 0 | 0 | 4.51 | 1.12 | -0.13 | 0 | 1.07 | 1.9 | 23.73 | 0.77 | 1.83 | -3.17 | 1.47 | -11.45 | 0 | 0 | 0.85 | -24.78 | 4.66 | 0.0 | 1.15 | 0.0 | 0.11 | 22.22 | -0.21 | 0 | 1.05 | -17.97 | -0.21 | 0 | -0.42 | 0 | 0.03 | -31.57 |
| 2020 (7) | 1.9 | 61.02 | 2.88 | 142.02 | 0 | 0 | 0 | 0 | 4.46 | -10.62 | 0 | 0 | 1.05 | 34.62 | 23.54 | 50.61 | 1.89 | 9.25 | 1.66 | 26.72 | 0 | 0 | 1.13 | -18.71 | 4.66 | 0.0 | 1.15 | 3.6 | 0.09 | 0.0 | 0.04 | -92.73 | 1.28 | -26.44 | -0.11 | 0 | -0.07 | 0 | 0.04 | 0.13 |
| 2019 (6) | 1.18 | -45.12 | 1.19 | 250.0 | 0 | 0 | 0 | 0 | 4.99 | 8.71 | 0.49 | -23.44 | 0.78 | -21.21 | 15.63 | -27.53 | 1.73 | 69.61 | 1.31 | -7.09 | 0 | 0 | 1.39 | -14.72 | 4.66 | 0.0 | 1.11 | 6.73 | 0.09 | -43.75 | 0.55 | -48.6 | 1.74 | -23.35 | -0.09 | 0 | 0.46 | -53.06 | 0.04 | -39.27 |
| 2018 (5) | 2.15 | -40.44 | 0.34 | -84.89 | 0 | 0 | 0 | 0 | 4.59 | 15.33 | 0.64 | 3100.0 | 0.99 | 23.75 | 21.57 | 7.3 | 1.02 | -15.0 | 1.41 | -9.62 | 0 | 0 | 1.63 | -8.94 | 4.66 | 0.0 | 1.04 | 0.0 | 0.16 | 220.0 | 1.07 | 5.94 | 2.27 | 8.1 | -0.09 | 0 | 0.98 | 15.29 | 0.07 | -20.01 |
| 2017 (4) | 3.61 | 99.45 | 2.25 | 268.85 | 0 | 0 | 0 | 0 | 3.98 | 24.76 | 0.02 | -96.0 | 0.8 | 3.9 | 20.10 | -16.73 | 1.2 | 0.0 | 1.56 | -13.33 | 0 | 0 | 1.79 | -16.36 | 4.66 | 0.0 | 1.04 | 5.05 | 0.05 | -37.5 | 1.01 | -32.67 | 2.1 | -17.97 | -0.16 | 0 | 0.85 | -41.38 | 0.09 | -19.85 |
| 2016 (3) | 1.81 | -20.26 | 0.61 | 0 | 0 | 0 | 0 | 0 | 3.19 | -18.62 | 0.5 | -49.49 | 0.77 | -28.7 | 24.14 | -12.39 | 1.2 | 6.19 | 1.8 | -7.22 | 0 | 0 | 2.14 | 637.93 | 4.66 | 0.0 | 0.99 | 11.24 | 0.08 | -11.11 | 1.5 | -25.37 | 2.56 | -14.38 | -0.05 | 0 | 1.45 | -24.87 | 0.11 | 0 |
| 2015 (2) | 2.27 | 22.7 | 0 | 0 | 0 | 0 | 0 | 0 | 3.92 | 5.09 | 0.99 | 1.02 | 1.08 | 16.13 | 27.55 | 10.5 | 1.13 | 10.78 | 1.94 | 19.75 | 0 | 0 | 0.29 | -12.12 | 4.66 | 0.0 | 0.89 | 12.66 | 0.09 | -18.18 | 2.01 | 24.07 | 2.99 | 18.18 | -0.08 | 0 | 1.93 | 26.14 | 0.00 | 0 |
| 2014 (1) | 1.85 | 10.78 | 0 | 0 | 0 | 0 | 0 | 0 | 3.73 | -11.82 | 0.98 | 1.03 | 0.93 | 17.72 | 24.93 | 33.5 | 1.02 | 18.6 | 1.62 | 4.52 | 0 | 0 | 0.33 | 50.0 | 4.66 | 0.0 | 0.79 | 12.86 | 0.11 | -60.71 | 1.62 | 5.88 | 2.53 | 0.8 | -0.09 | 0 | 1.53 | 7.75 | 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) | 1.01 | 7.45 | -36.08 | 2.42 | -7.28 | 14.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.77 | -4.94 | -16.3 | -0.1 | 9.09 | -162.5 | 0.68 | -17.07 | -40.35 | 21.18 | -13.2 | -33.66 | 1.55 | -1.27 | -1.27 | 2.14 | 11.46 | 18.89 | 0 | 0 | 0 | 0.45 | -10.0 | -29.69 | 4.66 | 0.0 | 0.0 | 0.79 | 0.0 | -16.84 | 0.11 | 0.0 | 0.0 | -0.02 | -125.0 | -106.45 | 0.88 | -9.28 | -35.77 | -0.17 | 5.56 | -6.25 | -0.19 | -90.0 | -226.67 | -0.02 | -29.17 | -677.88 |
| 24Q2 (19) | 0.94 | -20.34 | -55.02 | 2.61 | 24.29 | 9.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | 1.25 | -15.62 | -0.11 | -157.89 | -200.0 | 0.82 | -8.89 | -27.43 | 24.40 | -4.82 | -22.68 | 1.57 | -4.27 | 3.29 | 1.92 | -14.29 | 19.25 | 0 | 0 | 0 | 0.5 | -7.41 | -25.37 | 4.66 | 0.0 | 0.0 | 0.79 | -16.84 | -16.84 | 0.11 | 0.0 | 0.0 | 0.08 | 300.0 | -46.67 | 0.97 | -11.01 | -19.83 | -0.18 | 0.0 | -12.5 | -0.1 | 37.5 | -900.0 | -0.01 | -65.34 | -496.08 |
| 24Q1 (18) | 1.18 | -0.84 | -39.49 | 2.1 | 3.45 | -21.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.8 | -3.61 | -11.11 | 0.19 | 200.0 | 375.0 | 0.9 | -10.0 | -15.09 | 25.64 | -7.44 | -12.43 | 1.64 | 4.46 | 5.81 | 2.24 | 13.13 | 22.4 | 0 | 0 | 0 | 0.54 | -5.26 | -22.86 | 4.66 | 0.0 | 0.0 | 0.95 | 0.0 | 1.06 | 0.11 | 0.0 | 0.0 | 0.02 | 111.76 | -60.0 | 1.09 | 21.11 | -0.91 | -0.18 | -5.88 | -5.88 | -0.16 | 52.94 | -33.33 | -0.01 | -71.44 | -201.52 |
| 23Q4 (17) | 1.19 | -24.68 | -33.52 | 2.03 | -3.79 | -17.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0.83 | -9.78 | 5.06 | -0.19 | -218.75 | 51.28 | 1.0 | -12.28 | -7.41 | 27.70 | -13.25 | -6.89 | 1.57 | 0.0 | -4.27 | 1.98 | 10.0 | 20.73 | 0 | 0 | 0 | 0.57 | -10.94 | -24.0 | 4.66 | 0.0 | 0.0 | 0.95 | 0.0 | 1.06 | 0.11 | 0.0 | 0.0 | -0.17 | -154.84 | -230.77 | 0.9 | -34.31 | -23.73 | -0.17 | -6.25 | -6.25 | -0.34 | -326.67 | -1033.33 | -0.01 | -112.45 | -142.65 |
| 23Q3 (16) | 1.58 | -24.4 | -23.67 | 2.11 | -11.34 | -16.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0.92 | -4.17 | -1.08 | 0.16 | 45.45 | -15.79 | 1.14 | 0.88 | -1.72 | 31.93 | 1.17 | 7.08 | 1.57 | 3.29 | -21.89 | 1.8 | 11.8 | 15.38 | 0 | 0 | 0 | 0.64 | -4.48 | -21.95 | 4.66 | 0.0 | 0.0 | 0.95 | 0.0 | 1.06 | 0.11 | 0.0 | 0.0 | 0.31 | 106.67 | -31.11 | 1.37 | 13.22 | -8.67 | -0.16 | 0.0 | -6.67 | 0.15 | 1600.0 | -50.0 | -0.00 | -165.77 | -113.97 |
| 23Q2 (15) | 2.09 | 7.18 | 1.95 | 2.38 | -10.53 | -8.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | 6.67 | -4.0 | 0.11 | 175.0 | 0.0 | 1.13 | 6.6 | 2.73 | 31.56 | 7.79 | 12.48 | 1.52 | -1.94 | -22.84 | 1.61 | -12.02 | 14.18 | 0 | 0 | 0 | 0.67 | -4.29 | -18.29 | 4.66 | 0.0 | 0.0 | 0.95 | 1.06 | 1.06 | 0.11 | 0.0 | 0.0 | 0.15 | 200.0 | -42.31 | 1.21 | 10.0 | -7.63 | -0.16 | 5.88 | 11.11 | -0.01 | 91.67 | -112.5 | 0.00 | -57.62 | -81.7 |
| 23Q1 (14) | 1.95 | 8.94 | -10.14 | 2.66 | 8.13 | -2.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.9 | 13.92 | -1.1 | 0.04 | 110.26 | -73.33 | 1.06 | -1.85 | -8.62 | 29.28 | -1.58 | 3.24 | 1.55 | -5.49 | -22.5 | 1.83 | 11.59 | 12.96 | 0 | 0 | 0 | 0.7 | -6.67 | -15.66 | 4.66 | 0.0 | 0.0 | 0.94 | 0.0 | -18.26 | 0.11 | 0.0 | 0.0 | 0.05 | -61.54 | 183.33 | 1.1 | -6.78 | -8.33 | -0.17 | -6.25 | 15.0 | -0.12 | -300.0 | 53.85 | 0.01 | -27.98 | -64.46 |
| 22Q4 (13) | 1.79 | -13.53 | -35.61 | 2.46 | -2.38 | -23.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0.79 | -15.05 | -24.76 | -0.39 | -305.26 | -143.75 | 1.08 | -6.9 | 0.93 | 29.75 | -0.23 | 25.4 | 1.64 | -18.41 | -10.38 | 1.64 | 5.13 | 11.56 | 0 | 0 | 0 | 0.75 | -8.54 | -11.76 | 4.66 | 0.0 | 0.0 | 0.94 | 0.0 | -18.26 | 0.11 | 0.0 | 0.0 | 0.13 | -71.11 | 161.9 | 1.18 | -21.33 | 12.38 | -0.16 | -6.67 | 23.81 | -0.03 | -110.0 | 92.86 | 0.01 | -30.41 | -57.52 |
| 22Q3 (12) | 2.07 | 0.98 | -24.73 | 2.52 | -3.08 | -15.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.93 | -7.0 | -3.12 | 0.19 | 72.73 | 2000.0 | 1.16 | 5.45 | 36.47 | 29.82 | 6.27 | 68.4 | 2.01 | 2.03 | 3.61 | 1.56 | 10.64 | 20.0 | 0 | 0 | 0 | 0.82 | 0.0 | -15.46 | 4.66 | 0.0 | 0.0 | 0.94 | 0.0 | -18.26 | 0.11 | 0.0 | 0.0 | 0.45 | 73.08 | 650.0 | 1.5 | 14.5 | 14.5 | -0.15 | 16.67 | 42.31 | 0.3 | 275.0 | 250.0 | 0.02 | -13.82 | -51.16 |
| 22Q2 (11) | 2.05 | -5.53 | -13.14 | 2.6 | -5.11 | -15.31 | 0 | 0 | 0 | 0 | 0 | 0 | 1.0 | 9.89 | -14.53 | 0.11 | -26.67 | 257.14 | 1.1 | -5.17 | 15.79 | 28.06 | -1.06 | 52.12 | 1.97 | -1.5 | 8.24 | 1.41 | -12.96 | 16.53 | 0 | 0 | 0 | 0.82 | -1.2 | -19.61 | 4.66 | 0.0 | 0.0 | 0.94 | -18.26 | -18.26 | 0.11 | 0.0 | 22.22 | 0.26 | 533.33 | 225.0 | 1.31 | 9.17 | -0.76 | -0.18 | 10.0 | 30.77 | 0.08 | 130.77 | 144.44 | 0.02 | -17.7 | -48.09 |
| 22Q1 (10) | 2.17 | -21.94 | 22.6 | 2.74 | -14.37 | 7.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.91 | -13.33 | -31.58 | 0.15 | 193.75 | 36.36 | 1.16 | 8.41 | 4.5 | 28.36 | 19.54 | 16.26 | 2.0 | 9.29 | 11.11 | 1.62 | 10.2 | -9.5 | 0 | 0 | 0 | 0.83 | -2.35 | -23.85 | 4.66 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.11 | 0.0 | 22.22 | -0.06 | 71.43 | -137.5 | 1.2 | 14.29 | -14.29 | -0.2 | 4.76 | 16.67 | -0.26 | 38.1 | -225.0 | 0.02 | -13.94 | -41.24 |
| 21Q4 (9) | 2.78 | 1.09 | 46.32 | 3.2 | 7.74 | 11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 1.05 | 9.38 | -21.64 | -0.16 | -1500.0 | -900.0 | 1.07 | 25.88 | 1.9 | 23.73 | 33.98 | 0.77 | 1.83 | -5.67 | -3.17 | 1.47 | 13.08 | -11.45 | 0 | 0 | 0 | 0.85 | -12.37 | -24.78 | 4.66 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.11 | 0.0 | 22.22 | -0.21 | -450.0 | -625.0 | 1.05 | -19.85 | -17.97 | -0.21 | 19.23 | -90.91 | -0.42 | -110.0 | -500.0 | 0.03 | -19.99 | -31.57 |
| 21Q3 (8) | 2.75 | 16.53 | 72.96 | 2.97 | -3.26 | 4.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | -17.95 | -26.72 | -0.01 | 85.71 | 0.0 | 0.85 | -10.53 | -6.59 | 17.71 | -4.0 | -20.22 | 1.94 | 6.59 | -3.0 | 1.3 | 7.44 | -20.25 | 0 | 0 | 0 | 0.97 | -4.9 | -19.17 | 4.66 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.11 | 22.22 | 22.22 | 0.06 | -25.0 | 500.0 | 1.31 | -0.76 | 4.8 | -0.26 | 0.0 | -160.0 | -0.2 | -11.11 | -122.22 | 0.04 | -8.4 | -4.87 |
| 21Q2 (7) | 2.36 | 33.33 | 65.03 | 3.07 | 20.87 | 32.33 | 0 | 0 | 0 | 0 | 0 | 0 | 1.17 | -12.03 | 105.26 | -0.07 | -163.64 | 53.33 | 0.95 | -14.41 | 18.75 | 18.45 | -24.39 | 0 | 1.82 | 1.11 | -10.34 | 1.21 | -32.4 | -19.87 | 0 | 0 | 0 | 1.02 | -6.42 | -19.69 | 4.66 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.08 | -50.0 | 300.0 | 1.32 | -5.71 | 4.76 | -0.26 | -8.33 | -160.0 | -0.18 | -125.0 | -125.0 | 0.04 | -6.84 | 7.23 |
| 21Q1 (6) | 1.77 | -6.84 | 29.2 | 2.54 | -11.81 | 41.9 | 0 | 0 | 0 | 0 | 0 | 0 | 1.33 | -0.75 | 7.26 | 0.11 | 450.0 | -21.43 | 1.11 | 5.71 | 6.73 | 24.40 | 3.62 | 0 | 1.8 | -4.76 | -6.74 | 1.79 | 7.83 | 26.95 | 0 | 0 | 0 | 1.09 | -3.54 | -19.26 | 4.66 | 0.0 | 0.0 | 1.15 | 0.0 | 3.6 | 0.09 | 0.0 | 0.0 | 0.16 | 300.0 | -76.81 | 1.4 | 9.38 | -25.53 | -0.24 | -118.18 | -166.67 | -0.08 | -14.29 | -113.33 | 0.04 | 0.23 | 4.43 |
| 20Q4 (5) | 1.9 | 19.5 | 61.02 | 2.88 | 1.41 | 142.02 | 0 | 0 | 0 | 0 | 0 | 0 | 1.34 | 2.29 | 36.73 | 0.02 | 300.0 | 125.0 | 1.05 | 15.38 | 34.62 | 23.54 | 6.07 | 0 | 1.89 | -5.5 | 9.25 | 1.66 | 1.84 | 26.72 | 0 | 0 | 0 | 1.13 | -5.83 | -18.71 | 4.66 | 0.0 | 0.0 | 1.15 | 0.0 | 3.6 | 0.09 | 0.0 | 0.0 | 0.04 | 300.0 | -92.73 | 1.28 | 2.4 | -26.44 | -0.11 | -10.0 | -22.22 | -0.07 | 22.22 | -115.22 | 0.04 | 11.23 | 0.13 |
| 20Q3 (4) | 1.59 | 11.19 | 0.0 | 2.84 | 22.41 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.31 | 129.82 | 0.0 | -0.01 | 93.33 | 0.0 | 0.91 | 13.75 | 0.0 | 22.20 | 0 | 0.0 | 2.0 | -1.48 | 0.0 | 1.63 | 7.95 | 0.0 | 0 | 0 | 0.0 | 1.2 | -5.51 | 0.0 | 4.66 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 1.25 | -0.79 | 0.0 | -0.1 | 0.0 | 0.0 | -0.09 | -12.5 | 0.0 | 0.04 | 3.24 | 0.0 |
