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) | 1.29 | -19.38 | 6.49 | -18.26 | 0.5 | -64.29 | 0 | 0 | 6.84 | -3.93 | 2.05 | 113.54 | 0.17 | 41.67 | 2.49 | 47.47 | 2.4 | -47.25 | 23.19 | -0.56 | 17.94 | -2.71 | 0.08 | -11.11 | 17.54 | -15.96 | 4.89 | 0.41 | 5.89 | 27.49 | -2.64 | 0 | 8.14 | -24.56 | -0.38 | 0 | -3.02 | 0 | 0.00 | 0 |
| 2022 (9) | 1.6 | 53.85 | 7.94 | 4.2 | 1.4 | -6.67 | 0 | 0 | 7.12 | 34.59 | 0.96 | -31.91 | 0.12 | -14.29 | 1.69 | -36.32 | 4.55 | -39.09 | 23.32 | 1.17 | 18.44 | -13.02 | 0.09 | 0.0 | 20.87 | 0.0 | 4.87 | 2.74 | 4.62 | 1.32 | 1.29 | -43.67 | 10.79 | -6.98 | -0.35 | 0 | 0.94 | -32.37 | 0.00 | 0 |
| 2021 (8) | 1.04 | 5.05 | 7.62 | -25.44 | 1.5 | 0 | 0 | 0 | 5.29 | -4.51 | 1.41 | 23.68 | 0.14 | 133.33 | 2.65 | 144.36 | 7.47 | -15.21 | 23.05 | -0.95 | 21.2 | 0.19 | 0.09 | 0.0 | 20.87 | 0.0 | 4.74 | 0.85 | 4.56 | -8.06 | 2.29 | 33.92 | 11.6 | 2.11 | -0.9 | 0 | 1.39 | 59.77 | 0.00 | 0 |
| 2020 (7) | 0.99 | -6.6 | 10.22 | -15.05 | 0 | 0 | 0 | 0 | 5.54 | -14.77 | 1.14 | 1.79 | 0.06 | 20.0 | 1.08 | 40.79 | 8.81 | -6.08 | 23.27 | 0.95 | 21.16 | 5.48 | 0.09 | 0.0 | 20.87 | 0.0 | 4.7 | 2.4 | 4.96 | -26.19 | 1.71 | 54.05 | 11.36 | -8.53 | -0.84 | 0 | 0.87 | 0 | 0.00 | 0 |
| 2019 (6) | 1.06 | 0.95 | 12.03 | -15.4 | 0 | 0 | 0 | 0 | 6.5 | 40.69 | 1.12 | 24.44 | 0.05 | -73.68 | 0.77 | -81.3 | 9.38 | -19.42 | 23.05 | 1.01 | 20.06 | 10.16 | 0.09 | 0 | 20.87 | 0.0 | 4.59 | 2.0 | 6.72 | 52.04 | 1.11 | -53.56 | 12.42 | 9.81 | -1.56 | 0 | -0.45 | 0 | 0.00 | 0 |
| 2018 (5) | 1.05 | 28.05 | 14.22 | 14.49 | 0 | 0 | 0 | 0 | 4.62 | 63.83 | 0.9 | 246.15 | 0.19 | 216.67 | 4.11 | 93.29 | 11.64 | -5.06 | 22.82 | -0.04 | 18.21 | 11.72 | 0 | 0 | 20.87 | 0.0 | 4.5 | 0.45 | 4.42 | 18.82 | 2.39 | 231.94 | 11.31 | 26.79 | -1.68 | 0 | 0.71 | -21.11 | 0.00 | 0 |
| 2017 (4) | 0.82 | -31.09 | 12.42 | 43.58 | 0 | 0 | 0 | 0 | 2.82 | -57.66 | 0.26 | -29.73 | 0.06 | -70.0 | 2.13 | -29.15 | 12.26 | 6.24 | 22.83 | 1.78 | 16.3 | 409.38 | 0 | 0 | 20.87 | 0.0 | 4.48 | 0.9 | 3.72 | -25.0 | 0.72 | 132.26 | 8.92 | -8.14 | 0.18 | -14.29 | 0.9 | 73.08 | 0.00 | 0 |
| 2016 (3) | 1.19 | 80.3 | 8.65 | -28.87 | 12.1 | 0 | 0 | 0 | 6.66 | -0.6 | 0.37 | -54.32 | 0.2 | 100.0 | 3.00 | 101.2 | 11.54 | 5.87 | 22.43 | 0.72 | 3.2 | -74.3 | 0 | 0 | 20.87 | 0.0 | 4.44 | 1.83 | 4.96 | 33.33 | 0.31 | -76.52 | 9.71 | 3.3 | 0.21 | 0 | 0.52 | -60.61 | 0.00 | 0 |
| 2015 (2) | 0.66 | -34.0 | 12.16 | 112.96 | 0 | 0 | 0 | 0 | 6.7 | -31.7 | 0.81 | -52.63 | 0.1 | 25.0 | 1.49 | 83.02 | 10.9 | 5.01 | 22.27 | 17.77 | 12.45 | 122.32 | 0.01 | 0 | 20.87 | 0.0 | 4.36 | 4.06 | 3.72 | 0.0 | 1.32 | -40.54 | 9.4 | -7.21 | 0 | 0 | 1.32 | -46.12 | 0.00 | 0 |
| 2014 (1) | 1.0 | -9.91 | 5.71 | -19.8 | 10.63 | 88.48 | 0 | 0 | 9.81 | 47.96 | 1.71 | 71.0 | 0.08 | 14.29 | 0.82 | -22.76 | 10.38 | -15.13 | 18.91 | 35.46 | 5.6 | -27.18 | 0 | 0 | 20.87 | 0.0 | 4.19 | 2.44 | 3.72 | 0.0 | 2.22 | 5.71 | 10.13 | 2.22 | 0.23 | 21.05 | 2.45 | 6.99 | 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) | 2.37 | 119.44 | 86.61 | 4.24 | -7.02 | -38.1 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 1.26 | -37.62 | 3.28 | 0.39 | -30.36 | -15.22 | 0.12 | -20.0 | -50.0 | 1.66 | -20.44 | -57.28 | 1.34 | -6.29 | -65.46 | 26.08 | 4.53 | 12.41 | 22.36 | 4.68 | 15.91 | 0.07 | -12.5 | -22.22 | 17.54 | 0.0 | 0.0 | 4.04 | 0.0 | -17.38 | 4.1 | 0.0 | -30.39 | 1.45 | 35.51 | 144.21 | 9.59 | 4.13 | 27.87 | -0.39 | 0.0 | 2.5 | 1.06 | 55.88 | 128.8 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.08 | -37.57 | -20.59 | 4.56 | -25.97 | -34.86 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 2.02 | 54.2 | 8.6 | 0.56 | 12.0 | 40.0 | 0.15 | 7.14 | 114.29 | 2.09 | 4.75 | 110.7 | 1.43 | -37.55 | -62.95 | 24.95 | 7.64 | 7.22 | 21.36 | 16.47 | 9.31 | 0.08 | 0.0 | -11.11 | 17.54 | 0.0 | -15.96 | 4.04 | -17.38 | -17.38 | 4.1 | -30.39 | -30.39 | 1.07 | 150.0 | 11.46 | 9.21 | 6.47 | -21.55 | -0.39 | 0.0 | -18.18 | 0.68 | 126.88 | 7.94 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.73 | 34.11 | 57.27 | 6.16 | -5.08 | -17.2 | 0.5 | 0.0 | -64.29 | 0 | 0 | 0 | 1.31 | -50.0 | 14.91 | 0.5 | -20.63 | -10.71 | 0.14 | -17.65 | 100.0 | 2.00 | -19.64 | 81.74 | 2.29 | -4.58 | -49.67 | 23.18 | -0.04 | -0.6 | 18.34 | 2.23 | -0.54 | 0.08 | 0.0 | -11.11 | 17.54 | 0.0 | -15.96 | 4.89 | 0.0 | 0.41 | 5.89 | 0.0 | 27.49 | -2.14 | 18.94 | -215.05 | 8.65 | 6.27 | -23.79 | -0.39 | -2.63 | -14.71 | -2.53 | 16.23 | -266.45 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.29 | 1.57 | -19.38 | 6.49 | -5.26 | -18.26 | 0.5 | 0 | -64.29 | 0 | 0 | 0 | 2.62 | 114.75 | 35.05 | 0.63 | 36.96 | 80.0 | 0.17 | -29.17 | 41.67 | 2.49 | -36.21 | 47.47 | 2.4 | -38.14 | -47.25 | 23.19 | -0.04 | -0.56 | 17.94 | -7.0 | -2.71 | 0.08 | -11.11 | -11.11 | 17.54 | 0.0 | -15.96 | 4.89 | 0.0 | 0.41 | 5.89 | 0.0 | 27.49 | -2.64 | 19.51 | -304.65 | 8.14 | 8.53 | -24.56 | -0.38 | 5.0 | -8.57 | -3.02 | 17.93 | -421.28 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.27 | -6.62 | -13.61 | 6.85 | -2.14 | -23.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.22 | -34.41 | -42.18 | 0.46 | 15.0 | 31.43 | 0.24 | 242.86 | 118.18 | 3.90 | 292.39 | 123.49 | 3.88 | 0.52 | -28.68 | 23.2 | -0.3 | 1.35 | 19.29 | -1.28 | 4.61 | 0.09 | 0.0 | -10.0 | 17.54 | -15.96 | -15.96 | 4.89 | 0.0 | 0.41 | 5.89 | 0.0 | 27.49 | -3.28 | -441.67 | -460.44 | 7.5 | -36.12 | -27.88 | -0.4 | -21.21 | -21.21 | -3.68 | -684.13 | -734.48 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.36 | 23.64 | 9.68 | 7.0 | -5.91 | -36.99 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.86 | 63.16 | 57.63 | 0.4 | -28.57 | 135.29 | 0.07 | 0.0 | -12.5 | 0.99 | -9.65 | -32.85 | 3.86 | -15.16 | -39.78 | 23.27 | -0.21 | 1.57 | 19.54 | 5.97 | 12.04 | 0.09 | 0.0 | -10.0 | 20.87 | 0.0 | 0.0 | 4.89 | 0.41 | 0.41 | 5.89 | 27.49 | 27.49 | 0.96 | -48.39 | 71.43 | 11.74 | 3.44 | 16.82 | -0.33 | 2.94 | -3.12 | 0.63 | -58.55 | 162.5 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.1 | -31.25 | -19.12 | 7.44 | -6.3 | -9.27 | 1.4 | 0.0 | 0 | 0 | 0 | 0 | 1.14 | -41.24 | -39.68 | 0.56 | 60.0 | 522.22 | 0.07 | -41.67 | -12.5 | 1.10 | -34.8 | -29.53 | 4.55 | 0.0 | -30.85 | 23.32 | 0.0 | 1.66 | 18.44 | 0.0 | -10.22 | 0.09 | 0.0 | -10.0 | 20.87 | 0.0 | 0.0 | 4.87 | 0.0 | 0.0 | 4.62 | 0.0 | 0.0 | 1.86 | 44.19 | 61.74 | 11.35 | 5.19 | 6.67 | -0.34 | 2.86 | 66.0 | 1.52 | 61.7 | 913.33 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.6 | 8.84 | 53.85 | 7.94 | -10.79 | 4.2 | 1.4 | 0.0 | -6.67 | 0 | 0 | 0 | 1.94 | -8.06 | 71.68 | 0.35 | 0.0 | -36.36 | 0.12 | 9.09 | -14.29 | 1.69 | -3.32 | -36.44 | 4.55 | -16.36 | -39.09 | 23.32 | 1.88 | 1.17 | 18.44 | 0.0 | -13.02 | 0.09 | -10.0 | 0.0 | 20.87 | 0.0 | 0.0 | 4.87 | 0.0 | 2.74 | 4.62 | 0.0 | 1.32 | 1.29 | 41.76 | -43.67 | 10.79 | 3.75 | -6.98 | -0.35 | -6.06 | 61.11 | 0.94 | 62.07 | -32.37 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.47 | 18.55 | 212.77 | 8.9 | -19.89 | 9.74 | 1.4 | 0.0 | -67.44 | 0 | 0 | 0 | 2.11 | 78.81 | 74.38 | 0.35 | 105.88 | 25.0 | 0.11 | 37.5 | 83.33 | 1.74 | 17.89 | 76.94 | 5.44 | -15.13 | -27.95 | 22.89 | -0.09 | -0.22 | 18.44 | 5.73 | 3.02 | 0.1 | 0.0 | 11.11 | 20.87 | 0.0 | 0.0 | 4.87 | 0.0 | 2.74 | 4.62 | 0.0 | 1.32 | 0.91 | 62.5 | -47.09 | 10.4 | 3.48 | -5.71 | -0.33 | -3.12 | 65.62 | 0.58 | 141.67 | -23.68 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.24 | -8.82 | 202.44 | 11.11 | 35.49 | 35.16 | 1.4 | 0 | -6.67 | 0 | 0 | 0 | 1.18 | -37.57 | 31.11 | 0.17 | 88.89 | -15.0 | 0.08 | 0.0 | 60.0 | 1.48 | -5.18 | 83.66 | 6.41 | -2.58 | -17.72 | 22.91 | -0.13 | -0.26 | 17.44 | -15.09 | -17.58 | 0.1 | 0.0 | 11.11 | 20.87 | 0.0 | 0.0 | 4.87 | 0.0 | 2.74 | 4.62 | 0.0 | 1.32 | 0.56 | -51.3 | -61.11 | 10.05 | -5.55 | -6.51 | -0.32 | 68.0 | 67.01 | 0.24 | 60.0 | -48.94 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.36 | 30.77 | -27.27 | 8.2 | 7.61 | -8.89 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.89 | 67.26 | -7.35 | 0.09 | -83.64 | -75.68 | 0.08 | -42.86 | 100.0 | 1.56 | -41.19 | 147.17 | 6.58 | -11.91 | -15.64 | 22.94 | -0.48 | -0.3 | 20.54 | -3.11 | -2.93 | 0.1 | 11.11 | 11.11 | 20.87 | 0.0 | 0.0 | 4.87 | 2.74 | 2.74 | 4.62 | 1.32 | 1.32 | 1.15 | -49.78 | -17.27 | 10.64 | -8.28 | -0.47 | -1.0 | -11.11 | 8.26 | 0.15 | -89.21 | -50.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.04 | 121.28 | 5.05 | 7.62 | -6.04 | -25.44 | 1.5 | -65.12 | 0 | 0 | 0 | 0 | 1.13 | -6.61 | -41.75 | 0.55 | 96.43 | 7.84 | 0.14 | 133.33 | 133.33 | 2.65 | 169.13 | 145.27 | 7.47 | -1.06 | -15.21 | 23.05 | 0.48 | -0.95 | 21.2 | 18.44 | 0.19 | 0.09 | 0.0 | 0.0 | 20.87 | 0.0 | 0.0 | 4.74 | 0.0 | 0.85 | 4.56 | 0.0 | -8.06 | 2.29 | 33.14 | 33.92 | 11.6 | 5.17 | 2.11 | -0.9 | 6.25 | -7.14 | 1.39 | 82.89 | 59.77 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.47 | 14.63 | -38.96 | 8.11 | -1.34 | -26.0 | 4.3 | 186.67 | 0 | 0 | 0 | 0 | 1.21 | 34.44 | -9.02 | 0.28 | 40.0 | -24.32 | 0.06 | 20.0 | -14.29 | 0.99 | 22.36 | -18.93 | 7.55 | -3.08 | -17.76 | 22.94 | -0.13 | 0.22 | 17.9 | -15.41 | -15.41 | 0.09 | 0.0 | 0.0 | 20.87 | 0.0 | 0.0 | 4.74 | 0.0 | 0.85 | 4.56 | 0.0 | -8.06 | 1.72 | 19.44 | 43.33 | 11.03 | 2.6 | 1.66 | -0.96 | 1.03 | -5.49 | 0.76 | 61.7 | 162.07 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.41 | -78.07 | -32.79 | 8.22 | -8.67 | -37.96 | 1.5 | 0.0 | 0 | 0 | 0 | 0 | 0.9 | -55.88 | -12.62 | 0.2 | -45.95 | -42.86 | 0.05 | 25.0 | -16.67 | 0.81 | 27.62 | 0 | 7.79 | -0.13 | -15.97 | 22.97 | -0.17 | 0.22 | 21.16 | 0.0 | 9.02 | 0.09 | 0.0 | 0.0 | 20.87 | 0.0 | 0.0 | 4.74 | 0.0 | 0.85 | 4.56 | 0.0 | -8.06 | 1.44 | 3.6 | 73.49 | 10.75 | 0.56 | 2.48 | -0.97 | 11.01 | -7.78 | 0.47 | 56.67 | 771.43 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.87 | 88.89 | 105.49 | 9.0 | -11.94 | -32.08 | 1.5 | 0 | 0 | 0 | 0 | 0 | 2.04 | 5.15 | 63.2 | 0.37 | -27.45 | 562.5 | 0.04 | -33.33 | 0.0 | 0.63 | -41.64 | 0 | 7.8 | -11.46 | -16.13 | 23.01 | -1.12 | 0.39 | 21.16 | 0.0 | 14.32 | 0.09 | 0.0 | 0.0 | 20.87 | 0.0 | 0.0 | 4.74 | 0.85 | 0.85 | 4.56 | -8.06 | -8.06 | 1.39 | -18.71 | 189.58 | 10.69 | -5.9 | 5.42 | -1.09 | -29.76 | -17.2 | 0.3 | -65.52 | 166.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.99 | 28.57 | -6.6 | 10.22 | -6.75 | -15.05 | 0 | 0 | 0 | 0 | 0 | 0 | 1.94 | 45.86 | -9.77 | 0.51 | 37.84 | 41.67 | 0.06 | -14.29 | 20.0 | 1.08 | -11.04 | 0 | 8.81 | -4.03 | -6.08 | 23.27 | 1.66 | 0.95 | 21.16 | 0.0 | 5.48 | 0.09 | 0.0 | 0 | 20.87 | 0.0 | 0.0 | 4.7 | 0.0 | 2.4 | 4.96 | 0.0 | -26.19 | 1.71 | 42.5 | 54.05 | 11.36 | 4.7 | -8.53 | -0.84 | 7.69 | 46.15 | 0.87 | 200.0 | 293.33 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.77 | 26.23 | 0.0 | 10.96 | -17.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.33 | 29.13 | 0.0 | 0.37 | 5.71 | 0.0 | 0.07 | 16.67 | 0.0 | 1.22 | 0 | 0.0 | 9.18 | -0.97 | 0.0 | 22.89 | -0.13 | 0.0 | 21.16 | 9.02 | 0.0 | 0.09 | 0.0 | 0.0 | 20.87 | 0.0 | 0.0 | 4.7 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 1.2 | 44.58 | 0.0 | 10.85 | 3.43 | 0.0 | -0.91 | -1.11 | 0.0 | 0.29 | 514.29 | 0.0 | 0.00 | 0 | 0.0 |
