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) | 1.1 | -21.99 | 13.1 | 6.07 | 0.53 | 0.0 | 0 | 0 | 33.92 | -26.24 | 0.3 | -92.97 | 0.85 | 2.41 | 2.51 | 38.85 | 0.34 | -47.69 | 20.94 | -2.2 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 3.18 | 16.06 | 0.97 | 0.0 | 22.04 | -3.8 | 26.19 | -1.62 | 2.09 | -70.1 | 24.13 | -19.3 | 0.00 | 0 |
| 2022 (9) | 1.41 | 683.33 | 12.35 | 16.51 | 0.53 | 0 | 0 | 0 | 45.99 | 149.54 | 4.27 | 130.81 | 0.83 | -45.03 | 1.80 | -77.97 | 0.65 | 75.68 | 21.41 | 3.13 | 0.53 | 0 | 0 | 0 | 15.1 | 0.0 | 2.74 | 7.45 | 0.97 | 0.0 | 22.91 | 16.77 | 26.62 | 15.04 | 6.99 | -76.96 | 29.9 | -40.15 | 0.00 | 0 |
| 2021 (8) | 0.18 | -10.0 | 10.6 | -11.67 | 0 | 0 | 0 | 0 | 18.43 | 48.03 | 1.85 | 98.92 | 1.51 | 694.74 | 8.19 | 436.87 | 0.37 | 0 | 20.76 | 2.93 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 2.55 | 4.08 | 0.97 | 0.0 | 19.62 | 6.69 | 23.14 | 6.05 | 30.34 | 13.46 | 49.96 | 10.7 | 0.00 | 0 |
| 2020 (7) | 0.2 | 17.65 | 12.0 | 5.73 | 0 | 0 | 0 | 0 | 12.45 | -2.2 | 0.93 | -23.14 | 0.19 | -72.86 | 1.53 | -72.25 | 0 | 0 | 20.17 | 17.61 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 2.45 | 5.6 | 0.97 | 0.0 | 18.39 | 0.22 | 21.82 | 0.83 | 26.74 | 1009.54 | 45.13 | 117.39 | 0.00 | 0 |
| 2019 (6) | 0.17 | -95.36 | 11.35 | 45.51 | 0 | 0 | 0 | 0 | 12.73 | -35.74 | 1.21 | -75.9 | 0.7 | -2.78 | 5.50 | 51.29 | 0.15 | -40.0 | 17.15 | 4.07 | 0.15 | -97.5 | 0 | 0 | 15.1 | 0.0 | 2.32 | 27.47 | 0.97 | 0.0 | 18.35 | 0.49 | 21.64 | 2.8 | 2.41 | 534.21 | 20.76 | 11.37 | 0.00 | 0 |
| 2018 (5) | 3.66 | 646.94 | 7.8 | 200.0 | 0 | 0 | 0 | 0 | 19.81 | 9.09 | 5.02 | 19.81 | 0.72 | -42.86 | 3.63 | -47.62 | 0.25 | -51.92 | 16.48 | -23.99 | 6.0 | 0 | 0 | 0 | 15.1 | 0.0 | 1.82 | 30.0 | 0.97 | -2.02 | 18.26 | 20.53 | 21.05 | 20.08 | 0.38 | -99.42 | 18.64 | -76.79 | 0.00 | 0 |
| 2017 (4) | 0.49 | -92.88 | 2.6 | 0 | 0 | 0 | 0 | 0 | 18.16 | 34.32 | 4.19 | -57.38 | 1.26 | 55.56 | 6.94 | 15.81 | 0.52 | 147.62 | 21.68 | 47.48 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 1.4 | 233.33 | 0.99 | 0.0 | 15.15 | 6.62 | 17.53 | 12.3 | 65.15 | 494.98 | 80.3 | 219.16 | 0.00 | 0 |
| 2016 (3) | 6.88 | 5192.31 | 0 | 0 | 0 | 0 | 0 | 0 | 13.52 | 321.18 | 9.83 | 1144.3 | 0.81 | 440.0 | 5.99 | 28.21 | 0.21 | 950.0 | 14.7 | -24.15 | 4.8 | 68.42 | 0 | 0 | 15.1 | 0.0 | 0.42 | 23.53 | 0.99 | -31.72 | 14.21 | 235.93 | 15.61 | 159.73 | 10.95 | 1821.05 | 25.16 | 424.17 | 0.05 | -18.54 |
| 2015 (2) | 0.13 | -94.3 | 3.7 | -22.43 | 2.0 | 566.67 | 1.35 | 3.85 | 3.21 | -26.04 | 0.79 | -55.11 | 0.15 | -25.0 | 4.67 | 1.4 | 0.02 | 0.0 | 19.38 | 30.77 | 2.85 | -39.36 | 0 | 0 | 15.1 | 0.0 | 0.34 | 112.5 | 1.45 | 0.0 | 4.23 | 16.85 | 6.01 | 14.91 | 0.57 | -91.22 | 4.8 | -52.52 | 0.06 | -3.91 |
| 2014 (1) | 2.28 | 1166.67 | 4.77 | 2.36 | 0.3 | 0.0 | 1.3 | 6.56 | 4.34 | -13.89 | 1.76 | 0 | 0.2 | 17.65 | 4.61 | 36.62 | 0.02 | -75.0 | 14.82 | 8.1 | 4.7 | 0.0 | 0 | 0 | 15.1 | 0.0 | 0.16 | 0.0 | 1.45 | -39.33 | 3.62 | 293.48 | 5.23 | 51.16 | 6.49 | -7.15 | 10.11 | 27.81 | 0.06 | 4.85 |
| 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) | 0.5 | 78.57 | -23.08 | 12.7 | -9.29 | 4.1 | 0.13 | -51.85 | -75.47 | 0 | 0 | 0 | 7.56 | -3.82 | -7.47 | -0.29 | -52.63 | -216.0 | 1.2 | 5.26 | -0.83 | 3.59 | 7.19 | 4.85 | 0.37 | -35.09 | -47.14 | 21.09 | 2.28 | 0.52 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.21 | 0.0 | 0.94 | 0.95 | 0.0 | -2.06 | 21.78 | -1.31 | -2.51 | 25.95 | -1.07 | -2.04 | 1.71 | 303.57 | -6.56 | 23.49 | 10.65 | -2.81 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.28 | -63.64 | -51.72 | 14.0 | 23.89 | -2.1 | 0.27 | -32.5 | -49.06 | 0 | 0 | 0 | 7.86 | -16.03 | -13.34 | -0.19 | -142.22 | -124.68 | 1.14 | -20.83 | -43.56 | 3.35 | -18.02 | -38.6 | 0.57 | 62.86 | 159.09 | 20.62 | -1.76 | -5.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.21 | 0.94 | 0.94 | 0.95 | -1.04 | -2.06 | 22.07 | -1.91 | -0.14 | 26.23 | -1.54 | -0.11 | -0.84 | -143.08 | -108.9 | 21.23 | -13.17 | -32.69 | 0.00 | 7.86 | 0 |
| 24Q1 (18) | 0.77 | -30.0 | -11.49 | 11.3 | -13.74 | -9.6 | 0.4 | -24.53 | -24.53 | 0 | 0 | 0 | 9.36 | 8.71 | 15.99 | 0.45 | 255.17 | 204.65 | 1.44 | 69.41 | 51.58 | 4.09 | 63.2 | 85.2 | 0.35 | 2.94 | 191.67 | 20.99 | 0.24 | -1.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.18 | 0.0 | 16.06 | 0.96 | -1.03 | -1.03 | 22.5 | 2.09 | 0.0 | 26.64 | 1.72 | 1.64 | 1.95 | -6.7 | -77.99 | 24.45 | 1.33 | -22.03 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.1 | 69.23 | -21.99 | 13.1 | 7.38 | 6.07 | 0.53 | 0.0 | 0.0 | 0 | 0 | 0 | 8.61 | 5.39 | -13.81 | -0.29 | -216.0 | 6.45 | 0.85 | -29.75 | 2.41 | 2.51 | -26.89 | 38.85 | 0.34 | -51.43 | -47.69 | 20.94 | -0.19 | -2.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.18 | 0.0 | 16.06 | 0.97 | 0.0 | 0.0 | 22.04 | -1.34 | -3.8 | 26.19 | -1.13 | -1.62 | 2.09 | 14.21 | -70.1 | 24.13 | -0.17 | -19.3 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.65 | 12.07 | -13.33 | 12.2 | -14.69 | 0.83 | 0.53 | 0.0 | 0 | 0 | 0 | 0 | 8.17 | -9.92 | -17.14 | 0.25 | -67.53 | -56.9 | 1.21 | -40.1 | 21.0 | 3.43 | -37.23 | 59.32 | 0.7 | 218.18 | 9.38 | 20.98 | -3.72 | 0.72 | 0.13 | -51.85 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.18 | 0.0 | 16.06 | 0.97 | 0.0 | 0.0 | 22.34 | 1.09 | -3.62 | 26.49 | 0.88 | -1.49 | 1.83 | -80.61 | 5.78 | 24.17 | -23.37 | -2.97 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.58 | -33.33 | -33.33 | 14.3 | 14.4 | 5.77 | 0.53 | 0.0 | 0 | 0 | 0 | 0 | 9.07 | 12.39 | -39.93 | 0.77 | 279.07 | -78.73 | 2.02 | 112.63 | -34.2 | 5.46 | 147.29 | -23.58 | 0.22 | 83.33 | -48.84 | 21.79 | 2.25 | 16.77 | 0.27 | -32.5 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 3.18 | 16.06 | 16.06 | 0.97 | 0.0 | 0.0 | 22.1 | -1.78 | -2.0 | 26.26 | 0.19 | 0.0 | 9.44 | 6.55 | 14.15 | 31.54 | 0.57 | 2.34 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.87 | -38.3 | 70.59 | 12.5 | 1.21 | 60.26 | 0.53 | 0.0 | 0 | 0 | 0 | 0 | 8.07 | -19.22 | -26.9 | -0.43 | -38.71 | -210.26 | 0.95 | 14.46 | -68.33 | 2.21 | 22.36 | -78.9 | 0.12 | -81.54 | -40.0 | 21.31 | -0.47 | 6.71 | 0.4 | -24.53 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.74 | 0.0 | 7.45 | 0.97 | 0.0 | 0.0 | 22.5 | -1.79 | 12.44 | 26.21 | -1.54 | 11.39 | 8.86 | 26.75 | -58.98 | 31.36 | 4.88 | -24.63 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.41 | 88.0 | 683.33 | 12.35 | 2.07 | 16.51 | 0.53 | 0 | 0 | 0 | 0 | 0 | 9.99 | 1.32 | -4.68 | -0.31 | -153.45 | -210.71 | 0.83 | -17.0 | -45.03 | 1.80 | -16.12 | -77.97 | 0.65 | 1.56 | 75.68 | 21.41 | 2.78 | 3.13 | 0.53 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.74 | 0.0 | 7.45 | 0.97 | 0.0 | 0.0 | 22.91 | -1.16 | 16.77 | 26.62 | -1.0 | 15.04 | 6.99 | 304.05 | -76.96 | 29.9 | 20.03 | -40.15 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.75 | -13.79 | -23.47 | 12.1 | -10.5 | 22.84 | 0 | 0 | 0 | 0 | 0 | 0 | 9.86 | -34.7 | 55.52 | 0.58 | -83.98 | 390.0 | 1.0 | -67.43 | -37.89 | 2.15 | -69.89 | -86.3 | 0.64 | 48.84 | 45.45 | 20.83 | 11.63 | -4.41 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.74 | 0.0 | 7.45 | 0.97 | 0.0 | 0.0 | 23.18 | 2.79 | 19.86 | 26.89 | 2.4 | 17.63 | 1.73 | -79.08 | -95.81 | 24.91 | -19.18 | -58.91 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.87 | 70.59 | 1142.86 | 13.52 | 73.33 | 10.37 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 36.78 | 1787.5 | 3.62 | 828.21 | 105.68 | 3.07 | 2.33 | 1037.04 | 7.15 | -31.73 | 90.3 | 0.43 | 115.0 | 0 | 18.66 | -6.56 | -16.06 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.74 | 7.45 | 7.45 | 0.97 | 0.0 | 0.0 | 22.55 | 12.69 | 15.88 | 26.26 | 11.6 | 14.27 | 8.27 | -61.71 | -81.29 | 30.82 | -25.93 | -51.59 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.51 | 183.33 | 410.0 | 7.8 | -26.42 | -37.35 | 0 | 0 | 0 | 0 | 0 | 0 | 11.04 | 5.34 | 1262.96 | 0.39 | 39.29 | 0 | 3.0 | 98.68 | 2207.69 | 10.47 | 27.76 | 662.52 | 0.2 | -45.95 | 0 | 19.97 | -3.81 | -4.36 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.55 | 0.0 | 4.08 | 0.97 | 0.0 | 0.0 | 20.01 | 1.99 | 8.75 | 23.53 | 1.69 | 7.84 | 21.6 | -28.81 | -32.56 | 41.61 | -16.71 | -17.49 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.18 | -81.63 | -10.0 | 10.6 | 7.61 | -11.67 | 0 | 0 | 0 | 0 | 0 | 0 | 10.48 | 65.3 | 355.65 | 0.28 | 240.0 | 0 | 1.51 | -6.21 | 694.74 | 8.19 | -47.84 | 436.87 | 0.37 | -15.91 | 0 | 20.76 | -4.73 | 2.93 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.55 | 0.0 | 4.08 | 0.97 | 0.0 | 0.0 | 19.62 | 1.45 | 6.69 | 23.14 | 1.22 | 6.05 | 30.34 | -26.5 | 13.46 | 49.96 | -17.58 | 10.7 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.98 | 1300.0 | 880.0 | 9.85 | -19.59 | -7.08 | 0 | 0 | 0 | 0 | 0 | 0 | 6.34 | 692.5 | 93.29 | -0.2 | -111.36 | -300.0 | 1.61 | 496.3 | 387.88 | 15.71 | 318.28 | 548.76 | 0.44 | 0 | 76.0 | 21.79 | -1.98 | 20.92 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.55 | 0.0 | 4.08 | 0.97 | 0.0 | 0.0 | 19.34 | -0.62 | 5.17 | 22.86 | -0.52 | 4.77 | 41.28 | -6.61 | 465.48 | 60.62 | -4.78 | 135.97 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.07 | -30.0 | -75.0 | 12.25 | -1.61 | 9.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.8 | -1.23 | -74.03 | 1.76 | 0 | 97.75 | 0.27 | 107.69 | -15.62 | 3.76 | 173.55 | 0 | 0 | 0 | -100.0 | 22.23 | 6.47 | 30.61 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.55 | 4.08 | 4.08 | 0.97 | 0.0 | 0.0 | 19.46 | 5.76 | 6.46 | 22.98 | 5.32 | 5.85 | 44.2 | 38.0 | 44100.0 | 63.66 | 26.23 | 246.35 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.1 | -50.0 | -87.95 | 12.45 | 3.75 | 3.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.81 | -64.78 | -78.63 | 0 | 0 | 100.0 | 0.13 | -31.58 | -64.86 | 1.37 | -10.05 | 0 | 0 | 0 | -100.0 | 20.88 | 3.52 | 30.26 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.45 | 0.0 | 5.6 | 0.97 | 0.0 | 0.0 | 18.4 | 0.05 | 0.66 | 21.82 | 0.0 | 1.11 | 32.03 | 19.78 | 522.0 | 50.43 | 11.74 | 371.75 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.2 | 100.0 | 17.65 | 12.0 | 13.21 | 5.73 | 0 | 0 | 0 | 0 | 0 | 0 | 2.3 | -29.88 | -33.91 | 0 | -100.0 | 100.0 | 0.19 | -42.42 | -72.86 | 1.53 | -36.97 | 0 | 0 | -100.0 | -100.0 | 20.17 | 11.93 | 17.61 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.1 | 0.0 | 0.0 | 2.45 | 0.0 | 5.6 | 0.97 | 0.0 | 0.0 | 18.39 | 0.0 | 0.22 | 21.82 | 0.0 | 0.83 | 26.74 | 266.3 | 1009.54 | 45.13 | 75.67 | 117.39 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.1 | -64.29 | 0.0 | 10.6 | -5.36 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.28 | 6.49 | 0.0 | 0.1 | -88.76 | 0.0 | 0.33 | 3.12 | 0.0 | 2.42 | 0 | 0.0 | 0.25 | -7.41 | 0.0 | 18.02 | 5.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.1 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 18.39 | 0.6 | 0.0 | 21.82 | 0.51 | 0.0 | 7.3 | 7200.0 | 0.0 | 25.69 | 39.77 | 0.0 | 0.00 | 0 | 0.0 |
