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) | 19.53 | 133.05 | 3.56 | -21.93 | 0 | 0 | 0 | 0 | 58.17 | -11.62 | -0.72 | 0 | 16.4 | -13.91 | 28.19 | -2.59 | 18.69 | -29.1 | 1.8 | -2.7 | 0 | 0 | 1.24 | -67.37 | 31.77 | 0.0 | 13.47 | 0.07 | 1.33 | 13.68 | 10.28 | -8.38 | 25.09 | -2.94 | -1.6 | 0 | 8.68 | -12.23 | 0.03 | -28.07 |
| 2022 (9) | 8.38 | -35.59 | 4.56 | 7500.0 | 0 | 0 | 0 | 0 | 65.82 | 4.84 | 0 | 0 | 19.05 | 22.04 | 28.94 | 16.4 | 26.36 | 33.54 | 1.85 | 537.93 | 0 | 0 | 3.8 | 4122.22 | 31.77 | 0.0 | 13.46 | 0.0 | 1.17 | 0.0 | 11.22 | 0.99 | 25.85 | 0.39 | -1.33 | 0 | 9.89 | 3.34 | 0.05 | 21.09 |
| 2021 (8) | 13.01 | -42.48 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 62.78 | -20.9 | -3.54 | 0 | 15.61 | -16.75 | 24.86 | 5.25 | 19.74 | 50.8 | 0.29 | 0.0 | 0 | 0 | 0.09 | -18.18 | 31.77 | 0.0 | 13.46 | 0.0 | 1.17 | 0.0 | 11.11 | -23.9 | 25.75 | -11.94 | -1.54 | 0 | 9.57 | -27.33 | 0.04 | 0 |
| 2020 (7) | 22.62 | 36.51 | 0.05 | -58.33 | 0 | 0 | 0 | 0 | 79.37 | 2.02 | -1.51 | 0 | 18.75 | -28.24 | 23.62 | -29.66 | 13.09 | 24.43 | 0.29 | 141.67 | 0 | 0 | 0.11 | -35.29 | 31.77 | 0.0 | 13.46 | 0.0 | 1.17 | 0.0 | 14.6 | -9.71 | 29.24 | -5.1 | -1.43 | 0 | 13.17 | -9.3 | 0.00 | 0 |
| 2019 (6) | 16.57 | 26.3 | 0.12 | 100.0 | 0 | 0 | 0 | 0 | 77.8 | 0.1 | -1.17 | 0 | 26.13 | -3.33 | 33.59 | -3.43 | 10.52 | -31.29 | 0.12 | 0.0 | 0 | 0 | 0.17 | -37.04 | 31.77 | 0.0 | 13.46 | 2.2 | 1.17 | 39.29 | 16.17 | -17.84 | 30.81 | -8.55 | -1.65 | 0 | 14.52 | -21.56 | 0.00 | -71.94 |
| 2018 (5) | 13.12 | -50.82 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 77.72 | -10.36 | 2.97 | 858.06 | 27.03 | 71.4 | 34.78 | 91.21 | 15.31 | 33.25 | 0.12 | 0.0 | 0 | 0 | 0.27 | -28.95 | 31.77 | 0.0 | 13.17 | 0.23 | 0.84 | 16.67 | 19.68 | 8.55 | 33.69 | 5.31 | -1.17 | 0 | 18.51 | 7.06 | 0.00 | 63.21 |
| 2017 (4) | 26.68 | -9.83 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 86.7 | -34.72 | 0.31 | -94.16 | 15.77 | -10.3 | 18.19 | 37.42 | 11.49 | -35.16 | 0.12 | -83.78 | 0 | 0 | 0.38 | 8.57 | 31.77 | 0.0 | 13.14 | 4.29 | 0.72 | 24.14 | 18.13 | -21.34 | 31.99 | -11.7 | -0.84 | 0 | 17.29 | -22.57 | 0.00 | -46.73 |
| 2016 (3) | 29.59 | -0.1 | 0.06 | -93.18 | 0 | 0 | 0 | 0 | 132.82 | 17.99 | 5.31 | -37.09 | 17.58 | 0.4 | 13.24 | -14.91 | 17.72 | -16.96 | 0.74 | -5.13 | 0 | 0 | 0.35 | -5.41 | 31.77 | 0.0 | 12.6 | 7.14 | 0.58 | 0.0 | 23.05 | -7.98 | 36.23 | -3.1 | -0.72 | 0 | 22.33 | -11.63 | 0.00 | -48.43 |
| 2015 (2) | 29.62 | -21.87 | 0.88 | -52.17 | 0 | 0 | 0 | 0 | 112.57 | 46.42 | 8.44 | 39.27 | 17.51 | 54.82 | 15.55 | 5.73 | 21.34 | 63.52 | 0.78 | 550.0 | 0 | 0 | 0.37 | -9.76 | 31.77 | 0.0 | 11.76 | 5.47 | 0.58 | 0.0 | 25.05 | 13.5 | 37.39 | 10.62 | 0.22 | -51.11 | 25.27 | 12.21 | 0.00 | -38.43 |
| 2014 (1) | 37.91 | -2.79 | 1.84 | -2.65 | 0 | 0 | 0 | 0 | 76.88 | -8.19 | 6.06 | -21.71 | 11.31 | -31.37 | 14.71 | -25.25 | 13.05 | 25.84 | 0.12 | 0.0 | 0 | 0 | 0.41 | -12.77 | 31.77 | 0.0 | 11.15 | 7.42 | 0.58 | 0.0 | 22.07 | 0.68 | 33.8 | 2.8 | 0.45 | 181.25 | 22.52 | 1.99 | 0.01 | 173.9 |
| 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) | 20.82 | -7.18 | 23.34 | 0.07 | 0.0 | -98.46 | 0 | 0 | 0 | 0 | 0 | 0 | 2.74 | -71.9 | -82.27 | -2.76 | -196.77 | -472.97 | 4.54 | -59.68 | -75.35 | 13.00 | -45.0 | -53.98 | 15.08 | -1.5 | -27.33 | 1.77 | -0.56 | -2.75 | 0 | 0 | 0 | 1.24 | -0.8 | -63.1 | 31.77 | 0.0 | 0.0 | 13.47 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 5.48 | -33.5 | -52.92 | 20.28 | -11.98 | -23.33 | -0.99 | 19.51 | 25.0 | 4.49 | -35.95 | -56.49 | 0.03 | 4.34 | -32.0 |
| 24Q2 (19) | 22.43 | -3.32 | 77.59 | 0.07 | 0.0 | -98.46 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | -0.81 | -35.43 | -0.93 | 16.22 | -293.75 | 11.26 | -6.94 | -35.36 | 23.65 | 3.51 | -7.17 | 15.31 | -18.52 | -30.54 | 1.78 | -0.56 | -2.73 | 0 | 0 | 0 | 1.25 | 2.46 | -70.02 | 31.77 | 0.0 | 0.0 | 13.47 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 8.24 | -10.14 | -24.47 | 23.04 | -3.92 | -10.39 | -1.23 | 8.21 | 28.9 | 7.01 | -10.47 | -23.64 | 0.03 | -0.6 | -30.12 |
| 24Q1 (18) | 23.2 | 18.79 | 159.22 | 0.07 | -98.03 | -98.46 | 0 | 0 | 0 | 0 | 0 | 0 | 9.83 | -21.92 | -34.6 | -1.11 | 15.91 | -79.03 | 12.1 | -26.22 | -24.38 | 22.84 | -18.98 | -4.44 | 18.79 | 0.54 | -22.9 | 1.79 | -0.56 | -2.72 | 0 | 0 | 0 | 1.22 | -1.61 | -66.11 | 31.77 | 0.0 | 0.0 | 13.47 | 0.0 | 0.07 | 1.33 | 0.0 | 13.68 | 9.17 | -10.8 | -13.49 | 23.98 | -4.42 | -4.95 | -1.34 | 16.25 | -6.35 | 7.83 | -9.79 | -16.17 | 0.03 | -1.87 | -21.02 |
| 23Q4 (17) | 19.53 | 15.7 | 133.05 | 3.56 | -21.93 | -21.93 | 0 | 0 | 0 | 0 | 0 | 0 | 12.59 | -18.51 | -35.77 | -1.32 | -278.38 | -980.0 | 16.4 | -10.97 | -13.91 | 28.19 | -0.24 | -2.59 | 18.69 | -9.93 | -29.1 | 1.8 | -1.1 | -2.7 | 0 | 0 | 0 | 1.24 | -63.1 | -67.37 | 31.77 | 0.0 | 0.0 | 13.47 | 0.0 | 0.07 | 1.33 | 0.0 | 13.68 | 10.28 | -11.68 | -8.38 | 25.09 | -5.14 | -2.94 | -1.6 | -21.21 | -20.3 | 8.68 | -15.89 | -12.23 | 0.03 | -33.19 | -28.07 |
| 23Q3 (16) | 16.88 | 33.65 | 92.04 | 4.56 | 0.0 | 590.91 | 0 | 0 | 0 | 0 | 0 | 0 | 15.45 | 2.32 | -17.2 | 0.74 | 54.17 | -7.5 | 18.42 | 5.74 | 8.48 | 28.26 | 10.95 | 4.0 | 20.75 | -5.85 | -13.4 | 1.82 | -0.55 | -2.15 | 0 | 0 | 0 | 3.36 | -19.42 | 2140.0 | 31.77 | 0.0 | 0.0 | 13.47 | 0.0 | 0.07 | 1.33 | 0.0 | 13.68 | 11.64 | 6.69 | 6.11 | 26.45 | 2.88 | 3.32 | -1.32 | 23.7 | -18.92 | 10.32 | 12.42 | 4.67 | 0.05 | 7.23 | 0.09 |
| 23Q2 (15) | 12.63 | 41.12 | 29.54 | 4.56 | 0.0 | 1166.67 | 0 | 0 | 0 | 0 | 0 | 0 | 15.1 | 0.47 | 10.7 | 0.48 | 177.42 | 633.33 | 17.42 | 8.88 | 28.75 | 25.47 | 6.55 | 15.18 | 22.04 | -9.56 | -4.71 | 1.83 | -0.54 | 531.03 | 0 | 0 | 0 | 4.17 | 15.83 | 2506.25 | 31.77 | 0.0 | 0.0 | 13.47 | 0.07 | 0.07 | 1.33 | 13.68 | 13.68 | 10.91 | 2.92 | 7.38 | 25.71 | 1.9 | 3.67 | -1.73 | -37.3 | -39.52 | 9.18 | -1.71 | 2.91 | 0.05 | 12.35 | -16.2 |
| 23Q1 (14) | 8.95 | 6.8 | -8.58 | 4.56 | 0.0 | 7500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.03 | -23.32 | 7.97 | -0.62 | -513.33 | 27.91 | 16.0 | -16.01 | 6.67 | 23.91 | -17.4 | -0.14 | 24.37 | -7.55 | 15.77 | 1.84 | -0.54 | 534.48 | 0 | 0 | 0 | 3.6 | -5.26 | 4400.0 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 10.6 | -5.53 | 3.41 | 25.23 | -2.4 | 1.37 | -1.26 | 5.26 | -22.33 | 9.34 | -5.56 | 1.3 | 0.04 | -10.63 | 9.33 |
| 22Q4 (13) | 8.38 | -4.66 | -35.59 | 4.56 | 590.91 | 7500.0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.6 | 5.04 | 20.47 | 0.15 | -81.25 | 113.51 | 19.05 | 12.19 | 22.04 | 28.94 | 6.51 | 16.38 | 26.36 | 10.02 | 33.54 | 1.85 | -0.54 | 537.93 | 0 | 0 | 0 | 3.8 | 2433.33 | 4122.22 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 11.22 | 2.28 | 0.99 | 25.85 | 0.98 | 0.39 | -1.33 | -19.82 | 13.64 | 9.89 | 0.3 | 3.34 | 0.05 | -7.04 | 21.09 |
| 22Q3 (12) | 8.79 | -9.85 | -34.06 | 0.66 | 83.33 | 1220.0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.66 | 36.8 | 7.55 | 0.8 | 988.89 | 335.29 | 16.98 | 25.5 | -8.86 | 27.17 | 22.87 | -0.67 | 23.96 | 3.59 | 21.44 | 1.86 | 541.38 | 541.38 | 0 | 0 | 0 | 0.15 | -6.25 | 50.0 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 10.97 | 7.97 | -9.86 | 25.6 | 3.23 | -4.51 | -1.11 | 10.48 | 32.73 | 9.86 | 10.54 | -6.27 | 0.05 | -10.22 | 29.66 |
| 22Q2 (11) | 9.75 | -0.41 | -48.22 | 0.36 | 500.0 | 620.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.64 | -2.01 | -9.79 | -0.09 | 89.53 | 93.33 | 13.53 | -9.8 | -9.92 | 22.12 | -7.62 | 9.37 | 23.13 | 9.88 | 40.69 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 0.16 | 100.0 | 60.0 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 10.16 | -0.88 | -18.85 | 24.8 | -0.36 | -8.66 | -1.24 | -20.39 | 24.39 | 8.92 | -3.25 | -18.01 | 0.06 | 46.58 | 69.35 |
| 22Q1 (10) | 9.79 | -24.75 | -49.22 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.92 | -14.44 | -0.78 | -0.86 | 22.52 | -17.81 | 15.0 | -3.91 | -19.09 | 23.94 | -3.74 | 1.82 | 21.05 | 6.64 | 43.98 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | -11.11 | -27.27 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 10.25 | -7.74 | -26.1 | 24.89 | -3.34 | -12.7 | -1.03 | 33.12 | 32.68 | 9.22 | -3.66 | -25.28 | 0.04 | -1.02 | 16.04 |
| 21Q4 (9) | 13.01 | -2.4 | -42.48 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.27 | -6.22 | -24.68 | -1.11 | -226.47 | 8.26 | 15.61 | -16.21 | -16.75 | 24.87 | -9.1 | 5.28 | 19.74 | 0.05 | 50.8 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 0.09 | -10.0 | -18.18 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 11.11 | -8.71 | -23.9 | 25.75 | -3.95 | -11.94 | -1.54 | 6.67 | -7.69 | 9.57 | -9.03 | -27.33 | 0.04 | -0.46 | 0 |
| 21Q3 (8) | 13.33 | -29.21 | 86.43 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 17.35 | 14.75 | -26.26 | -0.34 | 74.81 | 10.53 | 18.63 | 24.03 | -45.37 | 27.36 | 35.29 | -40.62 | 19.73 | 20.01 | 23.24 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | 0.0 | 25.0 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 12.17 | -2.8 | -23.31 | 26.81 | -1.25 | -12.13 | -1.65 | -0.61 | 6.25 | 10.52 | -3.31 | -25.44 | 0.04 | 17.26 | 25289.68 |
| 21Q2 (7) | 18.83 | -2.33 | 106.92 | 0.05 | 0.0 | -58.33 | 0 | 0 | 0 | 0 | 0 | 0 | 15.12 | 7.77 | -23.25 | -1.35 | -84.93 | -13400.0 | 15.02 | -18.99 | -49.0 | 20.22 | -13.99 | 0 | 16.44 | 12.45 | 15.86 | 0.29 | 0.0 | 141.67 | 0 | 0 | 0 | 0.1 | -9.09 | 0.0 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 12.52 | -9.73 | -22.95 | 27.15 | -4.77 | -12.08 | -1.64 | -7.19 | 18.41 | 10.88 | -11.83 | -23.6 | 0.03 | 0.44 | 21596.16 |
| 21Q1 (6) | 19.28 | -14.77 | 20.88 | 0.05 | 0.0 | -58.33 | 0 | 0 | 0 | 0 | 0 | 0 | 14.03 | -35.05 | -3.57 | -0.73 | 39.67 | -1012.5 | 18.54 | -1.12 | -23.89 | 23.51 | -0.47 | 0 | 14.62 | 11.69 | -7.93 | 0.29 | 0.0 | 141.67 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 13.87 | -5.0 | -14.7 | 28.51 | -2.5 | -7.7 | -1.53 | -6.99 | 15.0 | 12.34 | -6.3 | -14.66 | 0.03 | 0 | 10738.5 |
| 20Q4 (5) | 22.62 | 216.36 | 36.51 | 0.05 | -16.67 | -58.33 | 0 | 0 | 0 | 0 | 0 | 0 | 21.6 | -8.2 | 33.0 | -1.21 | -218.42 | -9.01 | 18.75 | -45.01 | -28.24 | 23.62 | -48.73 | 0 | 13.09 | -18.24 | 24.43 | 0.29 | 0.0 | 141.67 | 0 | 0 | 0 | 0.11 | 37.5 | -35.29 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 14.6 | -8.0 | -9.71 | 29.24 | -4.16 | -5.1 | -1.43 | 18.75 | 13.33 | 13.17 | -6.66 | -9.3 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 7.15 | -21.43 | 0.0 | 0.06 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 23.53 | 19.44 | 0.0 | -0.38 | -3700.0 | 0.0 | 34.1 | 15.79 | 0.0 | 46.07 | 0 | 0.0 | 16.01 | 12.83 | 0.0 | 0.29 | 141.67 | 0.0 | 0 | 0 | 0.0 | 0.08 | -20.0 | 0.0 | 31.77 | 0.0 | 0.0 | 13.46 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 15.87 | -2.34 | 0.0 | 30.51 | -1.2 | 0.0 | -1.76 | 12.44 | 0.0 | 14.11 | -0.91 | 0.0 | 0.00 | 0.2 | 0.0 |
