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) | 2.07 | -31.68 | 1.45 | 383.33 | 0.37 | -55.95 | 0 | 0 | 7.65 | -8.49 | 0.81 | -47.4 | 0.1 | -9.09 | 1.31 | -0.65 | 0.11 | 0.0 | 6.8 | 5.75 | 2.17 | -7.26 | 2.29 | -9.84 | 11.82 | 6.01 | 1.74 | 9.43 | 2.61 | 13.48 | 1.18 | -45.62 | 5.53 | -8.75 | 0.62 | 87.88 | 1.8 | -28.0 | 0.12 | 103.88 |
| 2022 (9) | 3.03 | 152.5 | 0.3 | 0.0 | 0.84 | 16.67 | 0 | 0 | 8.36 | 42.18 | 1.54 | 670.0 | 0.11 | -15.38 | 1.32 | -40.49 | 0.11 | -8.33 | 6.43 | 8.25 | 2.34 | 12.5 | 2.54 | -13.31 | 11.15 | 0.0 | 1.59 | 1.27 | 2.3 | 1.77 | 2.17 | 133.33 | 6.06 | 27.31 | 0.33 | -72.95 | 2.5 | 16.28 | 0.06 | -5.52 |
| 2021 (8) | 1.2 | -25.47 | 0.3 | 0.0 | 0.72 | -23.4 | 0 | 0 | 5.88 | -20.22 | 0.2 | -77.27 | 0.13 | -7.14 | 2.21 | 16.39 | 0.12 | 9.09 | 5.94 | 7.61 | 2.08 | 70.49 | 2.93 | -13.57 | 11.15 | 0.0 | 1.57 | 6.08 | 2.26 | -4.24 | 0.93 | -27.34 | 4.76 | -7.03 | 1.22 | 197.56 | 2.15 | 27.22 | 0.06 | -5.69 |
| 2020 (7) | 1.61 | 69.47 | 0.3 | 0.0 | 0.94 | -22.95 | 0 | 0 | 7.37 | -2.12 | 0.88 | 120.0 | 0.14 | 40.0 | 1.90 | 43.04 | 0.11 | 0.0 | 5.52 | 2.03 | 1.22 | -37.76 | 3.39 | -12.18 | 11.15 | 0.0 | 1.48 | 2.78 | 2.36 | 10.8 | 1.28 | 40.66 | 5.12 | 14.29 | 0.41 | 0 | 1.69 | 164.06 | 0.07 | -8.63 |
| 2019 (6) | 0.95 | -6.86 | 0.3 | -50.0 | 1.22 | 7.96 | 0 | 0 | 7.53 | 12.39 | 0.4 | 90.48 | 0.1 | -47.37 | 1.33 | -53.17 | 0.11 | 10.0 | 5.41 | 0.0 | 1.96 | -15.52 | 3.86 | -11.06 | 11.15 | 0.0 | 1.44 | 1.41 | 2.13 | 8.12 | 0.91 | 0.0 | 4.48 | 4.19 | -0.27 | 0 | 0.64 | -18.99 | 0.07 | -2.04 |
| 2018 (5) | 1.02 | 20.0 | 0.6 | 0 | 1.13 | 182.5 | 0 | 0 | 6.7 | 2.13 | 0.21 | -77.66 | 0.19 | 216.67 | 2.84 | 210.05 | 0.1 | 42.86 | 5.41 | 0.0 | 2.32 | 93.33 | 4.34 | -9.39 | 11.15 | 4.01 | 1.42 | 6.77 | 1.97 | 10.67 | 0.91 | -50.54 | 4.3 | -13.13 | -0.12 | 0 | 0.79 | -59.49 | 0.08 | 0 |
| 2017 (4) | 0.85 | 129.73 | 0 | 0 | 0.4 | 0 | 0 | 0 | 6.56 | -9.89 | 0.94 | -32.86 | 0.06 | 0.0 | 0.91 | 10.98 | 0.07 | -12.5 | 5.41 | 0.0 | 1.2 | 0 | 4.79 | -8.06 | 10.72 | 5.0 | 1.33 | 11.76 | 1.78 | 12.66 | 1.84 | -18.94 | 4.95 | -1.59 | 0.11 | 266.67 | 1.95 | -15.22 | 0.00 | 0 |
| 2016 (3) | 0.37 | -68.38 | 0 | 0 | 0 | 0 | 0 | 0 | 7.28 | -1.36 | 1.4 | -14.11 | 0.06 | 20.0 | 0.82 | 21.65 | 0.08 | 0.0 | 5.41 | 0.0 | 0 | 0 | 5.21 | -9.08 | 10.21 | 7.02 | 1.19 | 16.67 | 1.58 | 30.58 | 2.27 | -10.98 | 5.03 | 5.23 | 0.03 | 0 | 2.3 | -6.88 | 0.00 | 0 |
| 2015 (2) | 1.17 | 105.26 | 0 | 0 | 0 | 0 | 0 | 0 | 7.38 | 3.36 | 1.63 | -5.23 | 0.05 | 25.0 | 0.68 | 20.93 | 0.08 | 33.33 | 5.41 | 0.0 | 0 | 0 | 5.73 | -7.43 | 9.54 | 6.95 | 1.02 | 20.0 | 1.21 | 45.78 | 2.55 | 0.39 | 4.78 | 13.27 | -0.08 | 0 | 2.47 | -1.59 | 0.00 | 0 |
| 2014 (1) | 0.57 | -48.18 | 0 | 0 | 0 | 0 | 0 | 0 | 7.14 | 7.69 | 1.72 | 21.13 | 0.04 | 33.33 | 0.56 | 23.81 | 0.06 | 0.0 | 5.41 | 14.86 | 0 | 0 | 6.19 | 2.48 | 8.92 | 4.94 | 0.85 | 19.72 | 0.83 | 50.91 | 2.54 | 11.89 | 4.22 | 19.89 | -0.03 | 0 | 2.51 | 9.13 | 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) | 7.54 | 323.6 | 275.12 | 6.15 | 232.43 | 215.38 | 0.67 | 34.0 | 91.43 | 0 | 0 | 0 | 1.9 | 13.1 | -19.49 | 0.14 | 0 | -70.83 | 0.07 | -53.33 | -36.36 | 1.07 | -50.06 | -21.23 | 0.11 | 0.0 | -8.33 | 6.27 | 0.0 | -7.66 | 2.15 | 14.97 | 22.86 | 2.23 | 0.9 | -3.46 | 12.12 | 0.0 | 2.54 | 1.82 | 0.0 | 4.6 | 2.77 | 0.0 | 6.13 | 0.75 | 20.97 | -43.61 | 5.34 | 2.5 | -5.99 | 0.27 | -57.14 | -30.77 | 1.02 | -18.4 | -40.7 | 0.12 | -0.66 | -4.35 |
| 24Q2 (19) | 1.78 | -8.25 | -31.01 | 1.85 | 0.0 | 131.25 | 0.5 | 25.0 | -45.05 | 0 | 0 | 0 | 1.68 | 9.09 | -14.72 | 0 | -100.0 | -100.0 | 0.15 | 50.0 | 66.67 | 2.14 | 56.2 | 110.59 | 0.11 | -8.33 | -8.33 | 6.27 | 0.0 | -4.13 | 1.87 | 11.31 | 10.0 | 2.21 | -0.9 | -7.53 | 12.12 | 2.54 | 2.54 | 1.82 | 4.6 | 4.6 | 2.77 | 6.13 | 6.13 | 0.62 | -56.64 | -27.06 | 5.21 | -9.86 | 0.19 | 0.63 | 31.25 | -27.59 | 1.25 | -34.55 | -27.33 | 0.12 | -1.03 | -4.65 |
| 24Q1 (18) | 1.94 | -6.28 | -23.62 | 1.85 | 27.59 | 0 | 0.4 | 8.11 | -54.02 | 0 | 0 | 0 | 1.54 | 6.94 | -17.65 | 0.25 | 278.57 | 13.64 | 0.1 | 0.0 | 42.86 | 1.37 | 4.51 | 65.53 | 0.12 | 9.09 | -7.69 | 6.27 | -7.79 | -3.83 | 1.68 | -22.58 | -34.38 | 2.23 | -2.62 | -8.61 | 11.82 | 0.0 | 6.01 | 1.74 | 0.0 | 9.43 | 2.61 | 0.0 | 13.48 | 1.43 | 21.19 | -40.17 | 5.78 | 4.52 | -7.96 | 0.48 | -22.58 | -51.02 | 1.91 | 6.11 | -43.32 | 0.12 | -1.43 | -1.94 |
| 23Q4 (17) | 2.07 | 2.99 | -31.68 | 1.45 | -25.64 | 383.33 | 0.37 | 5.71 | -55.95 | 0 | 0 | 0 | 1.44 | -38.98 | -25.0 | -0.14 | -129.17 | -182.35 | 0.1 | -9.09 | -9.09 | 1.31 | -3.38 | -0.52 | 0.11 | -8.33 | 0.0 | 6.8 | 0.15 | 5.75 | 2.17 | 24.0 | -7.26 | 2.29 | -0.87 | -9.84 | 11.82 | 0.0 | 6.01 | 1.74 | 0.0 | 9.43 | 2.61 | 0.0 | 13.48 | 1.18 | -11.28 | -45.62 | 5.53 | -2.64 | -8.75 | 0.62 | 58.97 | 87.88 | 1.8 | 4.65 | -28.0 | 0.12 | -1.29 | 103.88 |
| 23Q3 (16) | 2.01 | -22.09 | -33.22 | 1.95 | 143.75 | 550.0 | 0.35 | -61.54 | -56.79 | 0 | 0 | 0 | 2.36 | 19.8 | -24.12 | 0.48 | 92.0 | -57.89 | 0.11 | 22.22 | -42.11 | 1.35 | 33.51 | -39.89 | 0.12 | 0.0 | 9.09 | 6.79 | 3.82 | 5.6 | 1.75 | 2.94 | -40.07 | 2.31 | -3.35 | -12.5 | 11.82 | 0.0 | 6.01 | 1.74 | 0.0 | 9.43 | 2.61 | 0.0 | 13.48 | 1.33 | 56.47 | -33.17 | 5.68 | 9.23 | -3.4 | 0.39 | -55.17 | 56.0 | 1.72 | 0.0 | -23.21 | 0.12 | -0.97 | 104.03 |
| 23Q2 (15) | 2.58 | 1.57 | 25.85 | 0.8 | 0 | 166.67 | 0.91 | 4.6 | 18.18 | 0 | 0 | 0 | 1.97 | 5.35 | 25.48 | 0.25 | 13.64 | 150.0 | 0.09 | 28.57 | 0.0 | 1.01 | 22.77 | -26.94 | 0.12 | -7.69 | 9.09 | 6.54 | 0.31 | 1.55 | 1.7 | -33.59 | -46.03 | 2.39 | -2.05 | -12.13 | 11.82 | 6.01 | 6.01 | 1.74 | 9.43 | 9.43 | 2.61 | 13.48 | 13.48 | 0.85 | -64.44 | 0.0 | 5.2 | -17.2 | 9.7 | 0.87 | -11.22 | 314.29 | 1.72 | -48.96 | 62.26 | 0.13 | 1.78 | 92.47 |
| 23Q1 (14) | 2.54 | -16.17 | 31.61 | 0 | -100.0 | -100.0 | 0.87 | 3.57 | 19.18 | 0 | 0 | 0 | 1.87 | -2.6 | 6.25 | 0.22 | 29.41 | 69.23 | 0.07 | -36.36 | -22.22 | 0.83 | -37.19 | -45.64 | 0.13 | 18.18 | 8.33 | 6.52 | 1.4 | 9.95 | 2.56 | 9.4 | -14.09 | 2.44 | -3.94 | -13.48 | 11.15 | 0.0 | 0.0 | 1.59 | 0.0 | 1.27 | 2.3 | 0.0 | 1.77 | 2.39 | 10.14 | 125.47 | 6.28 | 3.63 | 28.43 | 0.98 | 196.97 | -14.78 | 3.37 | 34.8 | 52.49 | 0.12 | 104.93 | 95.53 |
| 22Q4 (13) | 3.03 | 0.66 | 152.5 | 0.3 | 0.0 | 0.0 | 0.84 | 3.7 | 16.67 | 0 | 0 | 0 | 1.92 | -38.26 | -3.52 | 0.17 | -85.09 | -51.43 | 0.11 | -42.11 | -15.38 | 1.32 | -41.62 | -40.49 | 0.11 | 0.0 | -8.33 | 6.43 | 0.0 | 8.25 | 2.34 | -19.86 | 12.5 | 2.54 | -3.79 | -13.31 | 11.15 | 0.0 | 0.0 | 1.59 | 0.0 | 1.27 | 2.3 | 0.0 | 1.77 | 2.17 | 9.05 | 133.33 | 6.06 | 3.06 | 27.31 | 0.33 | 32.0 | -72.95 | 2.5 | 11.61 | 16.28 | 0.06 | -1.22 | -5.52 |
| 22Q3 (12) | 3.01 | 46.83 | 204.04 | 0.3 | 0.0 | 0.0 | 0.81 | 5.19 | 8.0 | 0 | 0 | 0 | 3.11 | 98.09 | 168.1 | 1.14 | 1040.0 | 2180.0 | 0.19 | 111.11 | 171.43 | 2.25 | 62.28 | 82.88 | 0.11 | 0.0 | 0.0 | 6.43 | -0.16 | 10.86 | 2.92 | -7.3 | 39.05 | 2.64 | -2.94 | -13.44 | 11.15 | 0.0 | 0.0 | 1.59 | 0.0 | 1.27 | 2.3 | 0.0 | 1.77 | 1.99 | 134.12 | 237.29 | 5.88 | 24.05 | 33.03 | 0.25 | 19.05 | -84.66 | 2.24 | 111.32 | 0.9 | 0.06 | -6.58 | -4.76 |
| 22Q2 (11) | 2.05 | 6.22 | 135.63 | 0.3 | 0.0 | 0.0 | 0.77 | 5.48 | 13.24 | 0 | 0 | 0 | 1.57 | -10.8 | 55.45 | 0.1 | -23.08 | 137.04 | 0.09 | 0.0 | 350.0 | 1.39 | -8.64 | 406.94 | 0.11 | -8.33 | 0.0 | 6.44 | 8.6 | 11.03 | 3.15 | 5.7 | 65.79 | 2.72 | -3.55 | -13.92 | 11.15 | 0.0 | 0.0 | 1.59 | 1.27 | 1.27 | 2.3 | 1.77 | 1.77 | 0.85 | -19.81 | 57.41 | 4.74 | -3.07 | 8.22 | 0.21 | -81.74 | -92.71 | 1.06 | -52.04 | -69.01 | 0.07 | 3.39 | 6.47 |
| 22Q1 (10) | 1.93 | 60.83 | 42.96 | 0.3 | 0.0 | 0.0 | 0.73 | 1.39 | -9.88 | 0 | 0 | 0 | 1.76 | -11.56 | 2.33 | 0.13 | -62.86 | 62.5 | 0.09 | -30.77 | 0.0 | 1.52 | -31.24 | 28.89 | 0.12 | 0.0 | 9.09 | 5.93 | -0.17 | 7.43 | 2.98 | 43.27 | 148.33 | 2.82 | -3.75 | -14.02 | 11.15 | 0.0 | 0.0 | 1.57 | 0.0 | 6.08 | 2.26 | 0.0 | -4.24 | 1.06 | 13.98 | -21.48 | 4.89 | 2.73 | -5.96 | 1.15 | -5.74 | 202.63 | 2.21 | 2.79 | 27.75 | 0.06 | -0.97 | -6.37 |
| 21Q4 (9) | 1.2 | 21.21 | -25.47 | 0.3 | 0.0 | 0.0 | 0.72 | -4.0 | -23.4 | 0 | 0 | 0 | 1.99 | 71.55 | 11.17 | 0.35 | 600.0 | 105.88 | 0.13 | 85.71 | -7.14 | 2.21 | 79.4 | 16.39 | 0.12 | 9.09 | 9.09 | 5.94 | 2.41 | 7.61 | 2.08 | -0.95 | 70.49 | 2.93 | -3.93 | -13.57 | 11.15 | 0.0 | 0.0 | 1.57 | 0.0 | 6.08 | 2.26 | 0.0 | -4.24 | 0.93 | 57.63 | -27.34 | 4.76 | 7.69 | -7.03 | 1.22 | -25.15 | 197.56 | 2.15 | -3.15 | 27.22 | 0.06 | -0.42 | -5.69 |
| 21Q3 (8) | 0.99 | 13.79 | -40.36 | 0.3 | 0.0 | 0.0 | 0.75 | 10.29 | -29.25 | 0 | 0 | 0 | 1.16 | 14.85 | -58.27 | 0.05 | 118.52 | -93.98 | 0.07 | 250.0 | -68.18 | 1.23 | 349.82 | -59.5 | 0.11 | 0.0 | -8.33 | 5.8 | 0.0 | 4.88 | 2.1 | 10.53 | 44.83 | 3.05 | -3.48 | -13.11 | 11.15 | 0.0 | 0.0 | 1.57 | 0.0 | 6.08 | 2.26 | 0.0 | -4.24 | 0.59 | 9.26 | -47.32 | 4.42 | 0.91 | -10.89 | 1.63 | -43.4 | 2137.5 | 2.22 | -35.09 | 113.46 | 0.06 | 4.43 | -8.36 |
| 21Q2 (7) | 0.87 | -35.56 | -32.56 | 0.3 | 0.0 | -40.0 | 0.68 | -16.05 | -42.86 | 0 | 0 | 0 | 1.01 | -41.28 | -24.63 | -0.27 | -437.5 | -1450.0 | 0.02 | -77.78 | -75.0 | 0.27 | -76.77 | 0 | 0.11 | 0.0 | 10.0 | 5.8 | 5.07 | 5.84 | 1.9 | 58.33 | -4.04 | 3.16 | -3.66 | -12.95 | 11.15 | 0.0 | 0.0 | 1.57 | 6.08 | 6.08 | 2.26 | -4.24 | -4.24 | 0.54 | -60.0 | 86.21 | 4.38 | -15.77 | 6.05 | 2.88 | 657.89 | 2718.18 | 3.42 | 97.69 | 1800.0 | 0.06 | -9.08 | -16.2 |
| 21Q1 (6) | 1.35 | -16.15 | 73.08 | 0.3 | 0.0 | 0.0 | 0.81 | -13.83 | -33.06 | 0 | 0 | 0 | 1.72 | -3.91 | 17.81 | 0.08 | -52.94 | 157.14 | 0.09 | -35.71 | 50.0 | 1.18 | -37.9 | 0 | 0.11 | 0.0 | 10.0 | 5.52 | 0.0 | 0.73 | 1.2 | -1.64 | -43.13 | 3.28 | -3.24 | -12.53 | 11.15 | 0.0 | 0.0 | 1.48 | 0.0 | 2.78 | 2.36 | 0.0 | 10.8 | 1.35 | 5.47 | 77.63 | 5.2 | 1.56 | 20.09 | 0.38 | -7.32 | 218.75 | 1.73 | 2.37 | 293.18 | 0.07 | -0.25 | -9.19 |
| 20Q4 (5) | 1.61 | -3.01 | 69.47 | 0.3 | 0.0 | 0.0 | 0.94 | -11.32 | -22.95 | 0 | 0 | 0 | 1.79 | -35.61 | 8.48 | 0.17 | -79.52 | 0 | 0.14 | -36.36 | 40.0 | 1.90 | -37.57 | 0 | 0.11 | -8.33 | 0.0 | 5.52 | -0.18 | 2.03 | 1.22 | -15.86 | -37.76 | 3.39 | -3.42 | -12.18 | 11.15 | 0.0 | 0.0 | 1.48 | 0.0 | 2.78 | 2.36 | 0.0 | 10.8 | 1.28 | 14.29 | 40.66 | 5.12 | 3.23 | 14.29 | 0.41 | 612.5 | 251.85 | 1.69 | 62.5 | 164.06 | 0.07 | -3.24 | -8.63 |
| 20Q3 (4) | 1.66 | 28.68 | 0.0 | 0.3 | -40.0 | 0.0 | 1.06 | -10.92 | 0.0 | 0 | 0 | 0.0 | 2.78 | 107.46 | 0.0 | 0.83 | 4050.0 | 0.0 | 0.22 | 175.0 | 0.0 | 3.04 | 0 | 0.0 | 0.12 | 20.0 | 0.0 | 5.53 | 0.91 | 0.0 | 1.45 | -26.77 | 0.0 | 3.51 | -3.31 | 0.0 | 11.15 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 1.12 | 286.21 | 0.0 | 4.96 | 20.1 | 0.0 | -0.08 | 27.27 | 0.0 | 1.04 | 477.78 | 0.0 | 0.07 | -4.5 | 0.0 |
