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) | 6.55 | -42.34 | 4.0 | -65.96 | 1.17 | -39.06 | 0 | 0 | 4.78 | -70.42 | -17.29 | 0 | 0.49 | -78.51 | 10.25 | -27.34 | 0.75 | -82.35 | 59.53 | 6903.53 | 38.27 | 5.78 | 0.06 | -40.0 | 47.33 | 0.0 | 7.36 | 0.0 | 19.13 | 0.0 | -49.08 | 0 | -22.59 | 0 | 47.34 | 0 | -1.74 | 0 | 0.00 | 0 |
| 2022 (9) | 11.36 | -11.32 | 11.75 | 11.8 | 1.92 | -37.46 | 0 | 0 | 16.16 | 3.52 | -13.56 | 0 | 2.28 | -35.23 | 14.11 | -37.43 | 4.25 | -23.42 | 0.85 | 2.41 | 36.18 | -5.04 | 0.1 | -33.33 | 47.33 | 0.0 | 7.36 | 0.0 | 19.13 | 0.0 | -31.79 | 0 | -5.3 | 0 | -1.97 | 0 | -33.76 | 0 | 0.00 | 0 |
| 2021 (8) | 12.81 | -23.8 | 10.51 | 13.25 | 3.07 | 3.02 | 0 | 0 | 15.61 | -72.64 | -23.5 | 0 | 3.52 | -70.32 | 22.55 | 8.47 | 5.55 | -42.07 | 0.83 | 31.75 | 38.1 | 0.13 | 0.15 | 36.36 | 47.33 | 0.0 | 7.36 | 0.41 | 19.13 | 0.05 | -18.23 | 0 | 8.26 | -69.12 | -2.25 | 0 | -20.48 | 0 | 0.00 | 0 |
| 2020 (7) | 16.81 | 27.35 | 9.28 | 79.5 | 2.98 | 140.32 | 0 | 0 | 57.05 | 25.63 | 1.11 | 0 | 11.86 | 29.62 | 20.79 | 3.17 | 9.58 | -7.71 | 0.63 | 5.0 | 38.05 | -6.1 | 0.11 | -42.11 | 47.33 | 0.0 | 7.33 | 0.0 | 19.12 | 0.0 | 0.31 | 0 | 26.75 | 3.52 | 1.61 | 455.17 | 1.92 | 0 | 0.00 | 0 |
| 2019 (6) | 13.2 | 16.61 | 5.17 | 14.38 | 1.24 | 96.83 | 0 | 0 | 45.41 | -9.33 | -6.7 | 0 | 9.15 | -20.64 | 20.15 | -12.48 | 10.38 | 4.11 | 0.6 | -14.29 | 40.52 | -2.97 | 0.19 | -26.92 | 47.33 | 0.0 | 7.33 | 0.0 | 19.12 | 0.0 | -0.6 | 0 | 25.84 | -20.81 | 0.29 | -57.97 | -0.31 | 0 | 0.00 | 0 |
| 2018 (5) | 11.32 | 34.28 | 4.52 | -66.69 | 0.63 | -56.55 | 0 | 0 | 50.08 | -10.33 | -12.26 | 0 | 11.53 | -10.06 | 23.02 | 0.3 | 9.97 | -41.87 | 0.7 | -1.41 | 41.76 | 35.01 | 0.26 | 52.94 | 47.33 | 0.0 | 7.33 | 0.0 | 19.12 | 0.21 | 6.19 | -66.56 | 32.63 | -27.36 | 0.69 | 0 | 6.88 | -59.67 | 0.00 | 0 |
| 2017 (4) | 8.43 | -22.3 | 13.57 | 352.33 | 1.45 | 79.01 | 0 | 0 | 55.85 | 4.76 | -6.98 | 0 | 12.82 | -5.25 | 22.95 | -9.56 | 17.15 | 53.26 | 0.71 | 2.9 | 30.93 | 41.04 | 0.17 | -48.48 | 47.33 | 0.0 | 7.33 | 0.0 | 19.08 | 0.0 | 18.51 | -28.26 | 44.92 | -13.96 | -1.45 | 0 | 17.06 | -32.14 | 0.00 | 0 |
| 2016 (3) | 10.85 | -29.22 | 3.0 | -21.47 | 0.81 | 268.18 | 0 | 0 | 53.31 | -29.26 | -0.09 | 0 | 13.53 | -9.56 | 25.38 | 27.85 | 11.19 | -8.28 | 0.69 | -2.82 | 21.93 | 225.85 | 0.33 | -17.5 | 47.33 | 2.0 | 7.33 | 8.11 | 19.08 | 0.0 | 25.8 | -8.38 | 52.21 | -3.35 | -0.66 | 0 | 25.14 | -15.84 | 0.00 | 0 |
| 2015 (2) | 15.33 | 40.9 | 3.82 | -27.1 | 0.22 | 1000.0 | 0 | 0 | 75.36 | -1.68 | 5.45 | 28.84 | 14.96 | -24.44 | 19.85 | -23.15 | 12.2 | -2.71 | 0.71 | 31.48 | 6.73 | 834.72 | 0.4 | -14.89 | 46.4 | 1.49 | 6.78 | 6.6 | 19.08 | 0.0 | 28.16 | 14.7 | 54.02 | 8.06 | 1.71 | -8.56 | 29.87 | 13.06 | 0.00 | 0 |
| 2014 (1) | 10.88 | -39.69 | 5.24 | -16.16 | 0.02 | -97.92 | 0 | 0 | 76.65 | -7.52 | 4.23 | -33.7 | 19.8 | -7.82 | 25.83 | -0.33 | 12.54 | -2.79 | 0.54 | 440.0 | 0.72 | -93.84 | 0.47 | 14.63 | 45.72 | 8.01 | 6.36 | 11.19 | 19.08 | 0.0 | 24.55 | -2.54 | 49.99 | 0.0 | 1.87 | 196.83 | 26.42 | 2.32 | 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) | 9.04 | -2.38 | -28.14 | 5.01 | 22.2 | -12.11 | 1.17 | -43.2 | 12.5 | 0 | 0 | 0 | 0.76 | 31.03 | 65.22 | -1.26 | -80.0 | 46.15 | 0.73 | 15.87 | 21.67 | 31.06 | 1.08 | 306.42 | 0.52 | -18.75 | -42.22 | 59.56 | -0.02 | -0.07 | 37.39 | 1.6 | -3.03 | 0.04 | -20.0 | -42.86 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -51.92 | -2.49 | -24.12 | -25.43 | -5.21 | -65.78 | 47.58 | 0.21 | 0.32 | -4.34 | -36.48 | -177.5 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.26 | -12.56 | -12.14 | 4.1 | 0.0 | -48.75 | 2.06 | 27.95 | 19.08 | 0 | 0 | 0 | 0.58 | 3.57 | -48.21 | -0.7 | 20.45 | 74.82 | 0.63 | 8.62 | -50.39 | 30.73 | 37.23 | 205.87 | 0.64 | -4.48 | -47.11 | 59.57 | 0.02 | 6826.74 | 36.8 | -1.95 | -3.23 | 0.05 | -16.67 | -37.5 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -50.66 | -1.4 | -28.29 | -24.17 | -2.98 | -85.92 | 47.48 | 0.08 | 2210.22 | -3.18 | -26.19 | 92.38 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.59 | 61.68 | -1.4 | 4.1 | 2.5 | -60.77 | 1.61 | 37.61 | -38.55 | 0 | 0 | 0 | 0.56 | 24.44 | -79.71 | -0.88 | 87.86 | 82.11 | 0.58 | 18.37 | -74.89 | 22.39 | 118.91 | 49.1 | 0.67 | -10.67 | -73.73 | 59.56 | 0.05 | 6990.48 | 37.53 | -1.93 | 0.91 | 0.06 | 0.0 | -33.33 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -49.96 | -1.79 | -36.09 | -23.47 | -3.9 | -129.65 | 47.44 | 0.21 | 2570.83 | -2.52 | -44.83 | 93.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.55 | -47.93 | -42.34 | 4.0 | -29.82 | -65.96 | 1.17 | 12.5 | -39.06 | 0 | 0 | 0 | 0.45 | -2.17 | -87.18 | -7.25 | -209.83 | 20.68 | 0.49 | -18.33 | -78.51 | 10.23 | 33.84 | -27.54 | 0.75 | -16.67 | -82.35 | 59.53 | -0.12 | 6903.53 | 38.27 | -0.75 | 5.78 | 0.06 | -14.29 | -40.0 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -49.08 | -17.33 | -54.39 | -22.59 | -47.26 | -326.23 | 47.34 | -0.19 | 2503.05 | -1.74 | -131.07 | 94.85 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.58 | 19.35 | 1.29 | 5.7 | -28.75 | -51.61 | 1.04 | -39.88 | -72.56 | 0 | 0 | 0 | 0.46 | -58.93 | -91.24 | -2.34 | 15.83 | -85.71 | 0.6 | -52.76 | -84.89 | 7.64 | -23.93 | -69.23 | 0.9 | -25.62 | -82.69 | 59.6 | 6830.23 | 6240.43 | 38.56 | 1.39 | 9.51 | 0.07 | -12.5 | -30.0 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -41.83 | -5.93 | -84.6 | -15.34 | -18.0 | -500.52 | 47.43 | 2208.0 | 2691.8 | 5.6 | 113.42 | 122.87 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.54 | -1.86 | -20.21 | 8.0 | -23.44 | -35.28 | 1.73 | -33.97 | -52.34 | 0 | 0 | 0 | 1.12 | -59.42 | -70.98 | -2.78 | 43.5 | -87.84 | 1.27 | -45.02 | -61.63 | 10.05 | -33.1 | -56.96 | 1.21 | -52.55 | -79.8 | 0.86 | 2.38 | -2.27 | 38.03 | 2.26 | 4.88 | 0.08 | -11.11 | -33.33 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -39.49 | -7.57 | -84.62 | -13.0 | -27.2 | -354.9 | -2.25 | -17.19 | -14.21 | -41.74 | -8.05 | -78.68 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.74 | -5.46 | -22.45 | 10.45 | -11.06 | -1.51 | 2.62 | 36.46 | -26.61 | 0 | 0 | 0 | 2.76 | -21.37 | -21.81 | -4.92 | 46.17 | -192.86 | 2.31 | 1.32 | -24.76 | 15.02 | 6.39 | -33.17 | 2.55 | -40.0 | -56.41 | 0.84 | -1.18 | -1.18 | 37.19 | 2.79 | -0.05 | 0.09 | -10.0 | -30.77 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -36.71 | -15.48 | -84.38 | -10.22 | -92.83 | -255.32 | -1.92 | 2.54 | -3.23 | -38.63 | -14.43 | -77.45 | 0.00 | 0 | 0 |
| 22Q4 (13) | 11.36 | -8.53 | -11.32 | 11.75 | -0.25 | 11.8 | 1.92 | -49.34 | -37.46 | 0 | 0 | 0 | 3.51 | -33.14 | 5.09 | -9.14 | -625.4 | -88.84 | 2.28 | -42.57 | -35.23 | 14.12 | -43.17 | -37.35 | 4.25 | -18.27 | -23.42 | 0.85 | -9.57 | 2.41 | 36.18 | 2.75 | -5.04 | 0.1 | 0.0 | -33.33 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -31.79 | -40.29 | -74.38 | -5.3 | -238.38 | -164.16 | -1.97 | -7.65 | 12.44 | -33.76 | -37.85 | -64.84 | 0.00 | 0 | 0 |
| 22Q3 (12) | 12.42 | -5.98 | -7.17 | 11.78 | -4.69 | 1.64 | 3.79 | 4.41 | 48.05 | 0 | 0 | 0 | 5.25 | 36.01 | 52.17 | -1.26 | 14.86 | 72.06 | 3.97 | 19.94 | 29.32 | 24.84 | 6.43 | 110.97 | 5.2 | -13.19 | -33.67 | 0.94 | 6.82 | 54.1 | 35.21 | -2.9 | -8.95 | 0.1 | -16.67 | -23.08 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 19.13 | 0.0 | 0.0 | -22.66 | -5.94 | -64.56 | 3.83 | -24.9 | -69.89 | -1.83 | 7.11 | 21.46 | -24.49 | -4.84 | -52.11 | 0.00 | 0 | 0 |
| 22Q2 (11) | 13.21 | -4.62 | 21.08 | 12.36 | 16.49 | -6.79 | 3.63 | 1.68 | 77.07 | 0 | 0 | 0 | 3.86 | 9.35 | 15.57 | -1.48 | 11.9 | 87.13 | 3.31 | 7.82 | 4.09 | 23.34 | 3.86 | 205.29 | 5.99 | 2.39 | -43.6 | 0.88 | 3.53 | 44.26 | 36.26 | -2.55 | -7.97 | 0.12 | -7.69 | 20.0 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.41 | 19.13 | 0.0 | 0.05 | -21.39 | -7.43 | -53.44 | 5.1 | -22.49 | -59.23 | -1.97 | -5.91 | -190.78 | -23.36 | -7.3 | -98.47 | 0.00 | 0 | 0 |
| 22Q1 (10) | 13.85 | 8.12 | 11.51 | 10.61 | 0.95 | -5.1 | 3.57 | 16.29 | 131.82 | 0 | 0 | 0 | 3.53 | 5.69 | -35.7 | -1.68 | 65.29 | 36.6 | 3.07 | -12.78 | -42.62 | 22.47 | -0.27 | 106.47 | 5.85 | 5.41 | -52.9 | 0.85 | 2.41 | 34.92 | 37.21 | -2.34 | -6.27 | 0.13 | -13.33 | 18.18 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.41 | 19.13 | 0.0 | 0.05 | -19.91 | -9.22 | -715.98 | 6.58 | -20.34 | -72.58 | -1.86 | 17.33 | -171.54 | -21.77 | -6.3 | -13706.25 | 0.00 | 0 | 0 |
| 21Q4 (9) | 12.81 | -4.26 | -23.8 | 10.51 | -9.32 | 13.25 | 3.07 | 19.92 | 3.02 | 0 | 0 | 0 | 3.34 | -3.19 | -75.78 | -4.84 | -7.32 | -12200.0 | 3.52 | 14.66 | -70.32 | 22.54 | 91.37 | 8.4 | 5.55 | -29.21 | -42.07 | 0.83 | 36.07 | 31.75 | 38.1 | -1.47 | 0.13 | 0.15 | 15.38 | 36.36 | 47.33 | 0.0 | 0.0 | 7.36 | 0.0 | 0.41 | 19.13 | 0.0 | 0.05 | -18.23 | -32.39 | -5980.65 | 8.26 | -35.06 | -69.12 | -2.25 | 3.43 | -239.75 | -20.48 | -27.2 | -1166.67 | 0.00 | 0 | 0 |
| 21Q3 (8) | 13.38 | 22.64 | -2.12 | 11.59 | -12.59 | 58.33 | 2.56 | 24.88 | 1.59 | 0 | 0 | 0 | 3.45 | 3.29 | -81.81 | -4.51 | 60.78 | -525.47 | 3.07 | -3.46 | -79.1 | 11.78 | 54.01 | -56.6 | 7.84 | -26.18 | -13.94 | 0.61 | 0.0 | 3.39 | 38.67 | -1.85 | -2.03 | 0.13 | 30.0 | 8.33 | 47.33 | 0.0 | 0.0 | 7.36 | 0.41 | 0.41 | 19.13 | 0.05 | 0.05 | -13.77 | 1.22 | -2968.75 | 12.72 | 1.68 | -52.75 | -2.33 | -207.37 | -398.72 | -16.1 | -36.79 | -1377.78 | 0.00 | 0 | 0 |
| 21Q2 (7) | 10.91 | -12.16 | -15.43 | 13.26 | 18.6 | 107.51 | 2.05 | 33.12 | 6.22 | 0 | 0 | 0 | 3.34 | -39.16 | -69.36 | -11.5 | -333.96 | 0 | 3.18 | -40.56 | -65.36 | 7.65 | -29.76 | 0 | 10.62 | -14.49 | -2.3 | 0.61 | -3.17 | 1.67 | 39.4 | -0.76 | -1.99 | 0.1 | -9.09 | -28.57 | 47.33 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 19.12 | 0.0 | 0.0 | -13.94 | -471.31 | -2303.45 | 12.51 | -47.88 | -51.62 | 2.17 | -16.54 | 623.33 | -11.77 | -7456.25 | -4103.57 | 0.00 | 0 | 0 |
| 21Q1 (6) | 12.42 | -26.12 | 5.17 | 11.18 | 20.47 | 65.38 | 1.54 | -48.32 | 14.07 | 0 | 0 | 0 | 5.49 | -60.19 | -59.0 | -2.65 | -6725.0 | -13350.0 | 5.35 | -54.89 | -53.76 | 10.89 | -47.64 | 0 | 12.42 | 29.65 | 15.32 | 0.63 | 0.0 | 3.28 | 39.7 | 4.34 | -1.0 | 0.11 | 0.0 | -31.25 | 47.33 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 19.12 | 0.0 | 0.0 | -2.44 | -887.1 | -320.69 | 24.0 | -10.28 | -7.19 | 2.6 | 61.49 | 584.21 | 0.16 | -91.67 | 180.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 16.81 | 22.97 | 27.35 | 9.28 | 26.78 | 79.5 | 2.98 | 18.25 | 140.32 | 0 | 0 | 0 | 13.79 | -27.31 | 26.75 | 0.04 | -96.23 | 101.13 | 11.86 | -19.26 | 29.62 | 20.79 | -23.38 | 0 | 9.58 | 5.16 | -7.71 | 0.63 | 6.78 | 5.0 | 38.05 | -3.6 | -6.1 | 0.11 | -8.33 | -42.11 | 47.33 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 19.12 | 0.0 | 0.0 | 0.31 | -35.42 | 151.67 | 26.75 | -0.63 | 3.52 | 1.61 | 106.41 | 455.17 | 1.92 | 52.38 | 719.35 | 0.00 | 0 | 0 |
| 20Q3 (4) | 13.67 | 5.97 | 0.0 | 7.32 | 14.55 | 0.0 | 2.52 | 30.57 | 0.0 | 0 | 0 | 0.0 | 18.97 | 74.04 | 0.0 | 1.06 | 0 | 0.0 | 14.69 | 60.02 | 0.0 | 27.13 | 0 | 0.0 | 9.11 | -16.19 | 0.0 | 0.59 | -1.67 | 0.0 | 39.47 | -1.82 | 0.0 | 0.12 | -14.29 | 0.0 | 47.33 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 19.12 | 0.0 | 0.0 | 0.48 | 182.76 | 0.0 | 26.92 | 4.1 | 0.0 | 0.78 | 160.0 | 0.0 | 1.26 | 550.0 | 0.0 | 0.00 | 0 | 0.0 |
