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) | 2.32 | 7.41 | 2.04 | -52.0 | 1.67 | 21.9 | 0 | 0 | 16.75 | -1.35 | -1.44 | 0 | 5.86 | 2.99 | 34.99 | 4.4 | 15.58 | -7.43 | 0 | 0 | 0.61 | -65.34 | 0.07 | 16.67 | 6.94 | 50.87 | 0.16 | 0.0 | 0.34 | 0.0 | -6.24 | 0 | -5.73 | 0 | -0.64 | 0 | -6.88 | 0 | 0.00 | 0 |
| 2022 (9) | 2.16 | -14.29 | 4.25 | 16.44 | 1.37 | -66.91 | 0 | 0 | 16.98 | 13.2 | -0.29 | 0 | 5.69 | -1.73 | 33.51 | -13.19 | 16.83 | -7.27 | 0 | 0 | 1.76 | 738.1 | 0.06 | -14.29 | 4.6 | -0.22 | 0.16 | 0.0 | 0.34 | 0.0 | -4.8 | 0 | -4.29 | 0 | -0.55 | 0 | -5.35 | 0 | 0.00 | 0 |
| 2021 (8) | 2.52 | 211.11 | 3.65 | 225.89 | 4.14 | -44.28 | 0 | 0 | 15.0 | 97.89 | -0.79 | 0 | 5.79 | -8.53 | 38.60 | -53.78 | 18.15 | 12.45 | 0 | 0 | 0.21 | -66.67 | 0.07 | 0.0 | 4.61 | 0.88 | 0.16 | 0.0 | 0.34 | 0.0 | -4.51 | 0 | -4.0 | 0 | -0.85 | 0 | -5.36 | 0 | 0.00 | 0 |
| 2020 (7) | 0.81 | -50.61 | 1.12 | -29.56 | 7.43 | 992.65 | 0 | 0 | 7.58 | -57.1 | -2.85 | 0 | 6.33 | -29.59 | 83.51 | 64.14 | 16.14 | 16.37 | 0 | 0 | 0.63 | -91.29 | 0.07 | -36.36 | 4.57 | 0.0 | 0.16 | 0.0 | 0.34 | 0.0 | -3.72 | 0 | -3.21 | 0 | -0.96 | 0 | -4.68 | 0 | 0.00 | 0 |
| 2019 (6) | 1.64 | -35.43 | 1.59 | -29.33 | 0.68 | 195.65 | 0 | 0 | 17.67 | -14.26 | -1.31 | 0 | 8.99 | -9.65 | 50.88 | 5.38 | 13.87 | -28.25 | 0 | 0 | 7.23 | 7.43 | 0.11 | -31.25 | 4.57 | 9.86 | 0.16 | 0.0 | 0.34 | -40.35 | -0.87 | 0 | -0.36 | 0 | -1.07 | 0 | -1.94 | 0 | 0.00 | 0 |
| 2018 (5) | 2.54 | 84.06 | 2.25 | -63.47 | 0.23 | -47.73 | 0 | 0 | 20.61 | -4.58 | -0.34 | 0 | 9.95 | -2.45 | 48.28 | 2.23 | 19.33 | -5.06 | 0 | 0 | 6.73 | 2959.09 | 0.16 | -15.79 | 4.16 | 0.0 | 0.16 | 33.33 | 0.57 | 0 | 0.22 | -85.33 | 0.95 | -41.36 | -0.34 | 0 | -0.12 | 0 | 0.00 | 0 |
| 2017 (4) | 1.38 | -58.81 | 6.16 | 12.0 | 0.44 | 0 | 0 | 0 | 21.6 | 3.4 | 0.44 | -63.64 | 10.2 | 80.85 | 47.22 | 74.91 | 20.36 | -8.41 | 0 | 0 | 0.22 | 0 | 0.19 | 216.67 | 4.16 | 12.43 | 0.12 | 0 | 0 | 0 | 1.5 | -3.85 | 1.62 | 3.85 | -0.59 | 0 | 0.91 | -20.87 | 0.00 | 0 |
| 2016 (3) | 3.35 | 70.05 | 5.5 | -16.67 | 0 | 0 | 0 | 0 | 20.89 | 8.75 | 1.21 | 10.0 | 5.64 | 38.92 | 27.00 | 27.74 | 22.23 | -16.77 | 0 | 0 | 0 | 0 | 0.06 | -33.33 | 3.7 | 393.33 | 0 | 0 | 0 | 0 | 1.56 | 345.71 | 1.56 | 345.71 | -0.41 | 0 | 1.15 | 210.81 | 0.00 | 0 |
| 2015 (2) | 1.97 | 61.48 | 6.6 | 13.6 | 0 | 0 | 0 | 0 | 19.21 | 29.1 | 1.1 | 155.81 | 4.06 | 8.56 | 21.13 | -15.91 | 26.71 | 11.43 | 0.11 | -15.38 | 0 | 0 | 0.09 | 0.0 | 0.75 | 0.0 | 0 | 0 | 0 | 0 | 0.35 | 25.0 | 0.35 | 25.0 | 0.02 | -96.43 | 0.37 | -55.95 | 0.00 | 0 |
| 2014 (1) | 1.22 | 0 | 5.81 | 0 | 0 | 0 | 0 | 0 | 14.88 | 0 | 0.43 | 0 | 3.74 | 0 | 25.13 | 0 | 23.97 | 0 | 0.13 | 0 | 0 | 0 | 0.09 | 0 | 0.75 | 0 | 0 | 0 | 0 | 0 | 0.28 | 0 | 0.28 | 0 | 0.56 | 0 | 0.84 | 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) | 2.78 | -1.77 | -7.64 | 2.89 | 15.14 | -3.99 | 1.65 | -3.51 | 146.27 | 0 | 0 | 0 | 3.85 | -42.79 | -21.27 | -0.25 | -933.33 | -178.12 | 7.49 | 11.62 | 16.85 | 38.81 | 17.64 | -17.3 | 14.97 | -5.85 | -23.31 | 0 | 0 | 0 | 0.61 | -1.61 | -62.11 | 0.03 | -40.0 | -40.0 | 6.94 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -6.37 | -4.26 | -13.95 | -5.86 | -4.46 | -15.13 | -0.29 | -93.33 | 12.12 | -6.66 | -6.39 | -12.5 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.83 | -10.44 | 39.41 | 2.51 | -10.36 | -57.53 | 1.71 | 0.0 | 147.83 | 0 | 0 | 0 | 6.73 | 280.23 | 204.52 | 0.03 | -70.0 | 104.05 | 6.71 | 28.3 | 22.0 | 32.99 | -0.21 | -22.57 | 15.9 | -12.69 | -15.83 | 0 | 0 | 0 | 0.62 | -1.59 | -60.51 | 0.05 | -16.67 | -16.67 | 6.94 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -6.11 | 0.49 | -3.21 | -5.61 | 0.53 | -3.7 | -0.15 | 53.12 | 77.94 | -6.26 | 3.1 | 5.15 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.16 | 36.21 | -29.62 | 2.8 | 37.25 | -40.93 | 1.71 | 2.4 | 134.25 | 0 | 0 | 0 | 1.77 | -74.53 | -34.44 | 0.1 | 115.38 | 126.32 | 5.23 | -10.75 | -10.6 | 33.06 | -5.5 | -5.12 | 18.21 | 16.88 | 2.13 | 0 | 0 | 0 | 0.63 | 3.28 | -64.0 | 0.06 | -14.29 | 20.0 | 6.94 | 0.0 | 0.43 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -6.14 | 1.6 | -18.76 | -5.64 | 1.57 | -20.77 | -0.32 | 50.0 | 38.46 | -6.46 | 6.1 | -13.53 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.32 | -22.92 | 7.41 | 2.04 | -32.23 | -52.0 | 1.67 | 149.25 | 21.9 | 0 | 0 | 0 | 6.95 | 42.13 | 80.05 | -0.65 | -303.12 | -22.64 | 5.86 | -8.58 | 2.99 | 34.99 | -25.45 | 4.4 | 15.58 | -20.18 | -7.43 | 0 | 0 | 0 | 0.61 | -62.11 | -65.34 | 0.07 | 40.0 | 16.67 | 6.94 | 0.0 | 50.87 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -6.24 | -11.63 | -30.0 | -5.73 | -12.57 | -33.57 | -0.64 | -93.94 | -16.36 | -6.88 | -16.22 | -28.6 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.01 | 48.28 | 152.94 | 3.01 | -49.07 | -28.5 | 0.67 | -2.9 | -80.8 | 0 | 0 | 0 | 4.89 | 121.27 | 18.12 | 0.32 | 143.24 | 700.0 | 6.41 | 16.55 | 34.38 | 46.93 | 10.15 | 79.54 | 19.52 | 3.34 | 11.1 | 0 | 0 | 0 | 1.61 | 2.55 | 0 | 0.05 | -16.67 | 66.67 | 6.94 | 0.0 | 50.87 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -5.59 | 5.57 | -30.91 | -5.09 | 5.91 | -35.01 | -0.33 | 51.47 | 13.16 | -5.92 | 10.3 | -27.31 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.03 | -54.79 | -21.32 | 5.91 | 24.68 | 41.73 | 0.69 | -5.48 | -81.3 | 0 | 0 | 0 | 2.21 | -18.15 | -63.71 | -0.74 | -94.74 | -562.5 | 5.5 | -5.98 | 23.04 | 42.60 | 22.27 | 83.56 | 18.89 | 5.95 | 9.32 | 0 | 0 | 0 | 1.57 | -10.29 | 5133.33 | 0.06 | 20.0 | 50.0 | 6.94 | 0.43 | 50.87 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -5.92 | -14.51 | -37.35 | -5.41 | -15.85 | -41.99 | -0.68 | -30.77 | -21.43 | -6.6 | -15.99 | -35.52 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.49 | 107.87 | 144.02 | 4.74 | 11.53 | 25.4 | 0.73 | -46.72 | -81.38 | 0 | 0 | 0 | 2.7 | -30.05 | -6.57 | -0.38 | 28.3 | -1050.0 | 5.85 | 2.81 | 6.75 | 34.84 | 3.98 | 1.6 | 17.83 | 5.94 | -12.12 | 0 | 0 | 0 | 1.75 | -0.57 | 1358.33 | 0.05 | -16.67 | -16.67 | 6.91 | 50.22 | 49.89 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -5.17 | -7.71 | -15.66 | -4.67 | -8.86 | -17.63 | -0.52 | 5.45 | 0.0 | -5.69 | -6.36 | -14.03 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.16 | 81.51 | -14.29 | 4.25 | 0.95 | 16.44 | 1.37 | -60.74 | -66.91 | 0 | 0 | 0 | 3.86 | -6.76 | -24.76 | -0.53 | -1425.0 | -32.5 | 5.69 | 19.29 | -1.73 | 33.51 | 28.21 | -13.13 | 16.83 | -4.21 | -7.27 | 0 | 0 | 0 | 1.76 | 0 | 738.1 | 0.06 | 100.0 | -14.29 | 4.6 | 0.0 | -0.22 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -4.8 | -12.41 | -6.43 | -4.29 | -13.79 | -7.25 | -0.55 | -44.74 | 35.29 | -5.35 | -15.05 | 0.19 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.19 | -53.88 | 112.5 | 4.21 | 0.96 | 16.94 | 3.49 | -5.42 | -25.74 | 0 | 0 | 0 | 4.14 | -32.02 | -19.61 | 0.04 | -75.0 | 100.0 | 4.77 | 6.71 | -13.9 | 26.14 | 12.62 | -42.68 | 17.57 | 1.68 | -3.67 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.03 | -25.0 | -50.0 | 4.6 | 0.0 | 0.66 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -4.27 | 0.93 | -3.89 | -3.77 | 1.05 | -4.72 | -0.38 | 32.14 | 51.9 | -4.65 | 4.52 | 5.1 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.58 | 40.22 | 235.06 | 4.17 | 10.32 | 211.19 | 3.69 | -5.87 | -45.81 | 0 | 0 | 0 | 6.09 | 110.73 | 116.73 | 0.16 | 300.0 | 148.48 | 4.47 | -18.43 | 9.83 | 23.21 | -32.32 | -54.1 | 17.28 | -14.83 | -7.84 | 0 | 0 | 0 | 0.03 | -75.0 | -93.88 | 0.04 | -33.33 | -20.0 | 4.6 | -0.22 | 0.66 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -4.31 | 3.58 | -4.36 | -3.81 | 4.03 | -4.96 | -0.56 | -7.69 | 24.32 | -4.87 | 2.4 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.84 | -26.98 | 253.85 | 3.78 | 3.56 | 481.54 | 3.92 | -5.31 | -47.1 | 0 | 0 | 0 | 2.89 | -43.66 | 50.52 | 0.04 | 110.0 | 144.44 | 5.48 | -5.35 | 8.95 | 34.29 | -11.1 | -37.75 | 20.29 | 11.79 | 9.91 | 0 | 0 | 0 | 0.12 | -42.86 | -70.0 | 0.06 | -14.29 | 0.0 | 4.61 | 0.0 | 0.88 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -4.47 | 0.89 | -17.32 | -3.97 | 0.75 | -20.3 | -0.52 | 38.82 | 26.76 | -4.99 | 6.9 | -10.4 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.52 | 350.0 | 211.11 | 3.65 | 1.39 | 225.89 | 4.14 | -11.91 | -44.28 | 0 | 0 | 0 | 5.13 | -0.39 | 125.99 | -0.4 | -2100.0 | 81.22 | 5.79 | 4.51 | -8.53 | 38.57 | -15.4 | -53.81 | 18.15 | -0.49 | 12.45 | 0 | 0 | 0 | 0.21 | -47.5 | -66.67 | 0.07 | 16.67 | 0.0 | 4.61 | 0.88 | 0.88 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -4.51 | -9.73 | -21.24 | -4.0 | -11.11 | -24.61 | -0.85 | -7.59 | 11.46 | -5.36 | -9.39 | -14.53 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.56 | -27.27 | -22.22 | 3.6 | 168.66 | 350.0 | 4.7 | -30.98 | 16.34 | 0 | 0 | 0 | 5.15 | 83.27 | 390.48 | 0.02 | 106.06 | 106.25 | 5.54 | 36.12 | -24.32 | 45.60 | -9.81 | -31.98 | 18.24 | -2.72 | 10.75 | 0 | 0 | 0 | 0.4 | -18.37 | -90.52 | 0.06 | 20.0 | 0.0 | 4.57 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -4.11 | 0.48 | -158.49 | -3.6 | 0.83 | -233.33 | -0.79 | -6.76 | 24.76 | -4.9 | -0.62 | -85.61 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.77 | 48.08 | -1.28 | 1.34 | 106.15 | 54.02 | 6.81 | -8.1 | 298.25 | 0 | 0 | 0 | 2.81 | 46.35 | -27.76 | -0.33 | -266.67 | -65.0 | 4.07 | -19.09 | -46.09 | 50.56 | -8.23 | 0 | 18.75 | 1.57 | 29.85 | 0 | 0 | 0 | 0.49 | 22.5 | -92.17 | 0.05 | -16.67 | -44.44 | 4.57 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -4.13 | -8.4 | -225.2 | -3.63 | -10.0 | -371.43 | -0.74 | -4.23 | 43.08 | -4.87 | -7.74 | -89.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.52 | -35.8 | -64.14 | 0.65 | -41.96 | -33.67 | 7.41 | -0.27 | 826.25 | 0 | 0 | 0 | 1.92 | -15.42 | 418.92 | -0.09 | 95.77 | 55.0 | 5.03 | -20.54 | -28.35 | 55.09 | -34.03 | 0 | 18.46 | 14.37 | 18.49 | 0 | 0 | 0 | 0.4 | -36.51 | -94.5 | 0.06 | -14.29 | -45.45 | 4.57 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -3.81 | -2.42 | -256.07 | -3.3 | -2.8 | -478.95 | -0.71 | 26.04 | 32.38 | -4.52 | 3.42 | -113.21 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.81 | 12.5 | -50.61 | 1.12 | 40.0 | -29.56 | 7.43 | 83.91 | 992.65 | 0 | 0 | 0 | 2.27 | 116.19 | -59.54 | -2.13 | -565.62 | -267.24 | 6.33 | -13.52 | -29.59 | 83.51 | 24.58 | 0 | 16.14 | -2.0 | 16.37 | 0 | 0 | 0 | 0.63 | -85.07 | -91.29 | 0.07 | 16.67 | -36.36 | 4.57 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -3.72 | -133.96 | -327.59 | -3.21 | -197.22 | -791.67 | -0.96 | 8.57 | 10.28 | -4.68 | -77.27 | -141.24 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.72 | -7.69 | 0.0 | 0.8 | -8.05 | 0.0 | 4.04 | 136.26 | 0.0 | 0 | 0 | 0.0 | 1.05 | -73.01 | 0.0 | -0.32 | -60.0 | 0.0 | 7.32 | -3.05 | 0.0 | 67.03 | 0 | 0.0 | 16.47 | 14.06 | 0.0 | 0 | 0 | 0.0 | 4.22 | -32.59 | 0.0 | 0.06 | -33.33 | 0.0 | 4.57 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -1.59 | -25.2 | 0.0 | -1.08 | -40.26 | 0.0 | -1.05 | 19.23 | 0.0 | -2.64 | -2.72 | 0.0 | 0.00 | 0 | 0.0 |
