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) | 1.51 | -36.82 | 0.65 | 30.0 | 2.52 | -69.57 | 0 | 0 | 3.8 | 0.8 | -2.87 | 0 | 0.34 | 3.03 | 8.95 | 2.22 | 9.64 | 1.8 | 140.6 | -0.26 | 48.12 | 3.02 | 0.1 | 0.0 | 79.0 | 0.0 | 4.97 | 0.0 | 33.26 | -0.21 | -11.65 | 0 | 26.58 | -9.56 | -0.51 | 0 | -12.16 | 0 | 0.00 | 0 |
| 2022 (9) | 2.39 | 11.16 | 0.5 | -37.5 | 8.28 | 354.95 | 0 | 0 | 3.77 | 2.17 | -16.35 | 0 | 0.33 | -8.33 | 8.75 | -10.28 | 9.47 | 4.99 | 140.97 | -12.11 | 46.71 | -22.02 | 0.1 | 100.0 | 79.0 | 0.0 | 4.97 | 0.0 | 33.33 | -0.33 | -8.91 | 0 | 29.39 | -35.69 | -0.51 | 0 | -9.42 | 0 | 0.00 | 0 |
| 2021 (8) | 2.15 | 22.16 | 0.8 | 0.0 | 1.82 | -76.15 | 0 | 0 | 3.69 | 18.27 | -11.22 | 0 | 0.36 | 100.0 | 9.76 | 69.11 | 9.02 | 0.78 | 160.39 | -6.26 | 59.9 | 17.94 | 0.05 | 150.0 | 79.0 | 0.0 | 4.97 | 0.2 | 33.44 | -0.59 | 7.29 | -60.16 | 45.7 | -19.67 | 0.1 | 0 | 7.39 | -59.55 | 0.00 | 0 |
| 2020 (7) | 1.76 | 40.8 | 0.8 | 60.0 | 7.63 | 121.16 | 0 | 0 | 3.12 | 4.35 | -0.17 | 0 | 0.18 | -5.26 | 5.77 | -9.21 | 8.95 | 1.13 | 171.11 | -0.4 | 50.79 | 2.59 | 0.02 | 0.0 | 79.0 | 0.0 | 4.96 | 0.0 | 33.64 | -0.94 | 18.3 | 0.94 | 56.89 | -0.28 | -0.03 | 0 | 18.27 | 3.51 | 0.00 | 0 |
| 2019 (6) | 1.25 | -32.8 | 0.5 | 4900.0 | 3.45 | 50.0 | 0 | 0 | 2.99 | 17.72 | -1.46 | 0 | 0.19 | 26.67 | 6.35 | 7.6 | 8.85 | 7.53 | 171.8 | 2.48 | 49.51 | 12.29 | 0.02 | 0.0 | 79.0 | 0.0 | 4.96 | 0.0 | 33.96 | -0.88 | 18.13 | -16.22 | 57.05 | -6.26 | -0.48 | 0 | 17.65 | -16.9 | 0.00 | 0 |
| 2018 (5) | 1.86 | -6.06 | 0.01 | 0 | 2.3 | 0.0 | 0 | 0 | 2.54 | -88.72 | -0.42 | 0 | 0.15 | -28.57 | 5.91 | 533.3 | 8.23 | 4.05 | 167.65 | -6.18 | 44.09 | 41.27 | 0.02 | -33.33 | 79.0 | 2.6 | 4.96 | 14.55 | 34.26 | -0.41 | 21.64 | -16.87 | 60.86 | -6.02 | -0.4 | 0 | 21.24 | -18.4 | 0.00 | 0 |
| 2017 (4) | 1.98 | 153.85 | 0 | 0 | 2.3 | 721.43 | 0 | 0 | 22.52 | 268.58 | 6.22 | 100.65 | 0.21 | -46.15 | 0.93 | -85.39 | 7.91 | -61.11 | 178.69 | -0.69 | 31.21 | -18.58 | 0.03 | 200.0 | 77.0 | 0.0 | 4.33 | 7.71 | 34.4 | -0.55 | 26.03 | 9.05 | 64.76 | 3.63 | 0 | 0 | 26.03 | 9.05 | 0.00 | 0 |
| 2016 (3) | 0.78 | -53.29 | 0 | 0 | 0.28 | -79.86 | 0 | 0 | 6.11 | -34.79 | 3.1 | -59.21 | 0.39 | -72.34 | 6.38 | -57.58 | 20.34 | 1.6 | 179.93 | 4.77 | 38.33 | -26.36 | 0.01 | 0.0 | 77.0 | 0.0 | 4.02 | 23.31 | 34.59 | -1.2 | 23.87 | -4.29 | 62.49 | -1.14 | 0 | 0 | 23.87 | -4.29 | 0.00 | 0 |
| 2015 (2) | 1.67 | -7.22 | 0.11 | -81.36 | 1.39 | 275.68 | 0 | 0 | 9.37 | -50.21 | 7.6 | -8.76 | 1.41 | -42.91 | 15.05 | 14.66 | 20.02 | 0.4 | 171.74 | -1.21 | 52.05 | 209.82 | 0.01 | -50.0 | 77.0 | 6.91 | 3.26 | 34.16 | 35.01 | -2.56 | 24.94 | 13.21 | 63.21 | 4.67 | 0 | 0 | 24.94 | 13.21 | 0.00 | 0 |
| 2014 (1) | 1.8 | 40.62 | 0.59 | -34.44 | 0.37 | -92.03 | 0 | 0 | 18.82 | 6.03 | 8.33 | -18.57 | 2.47 | -1.2 | 13.12 | -6.82 | 19.94 | 0.45 | 173.85 | 0.36 | 16.8 | 25.09 | 0.02 | 0.0 | 72.02 | 0.7 | 2.43 | 72.34 | 35.93 | -2.52 | 22.03 | 5.61 | 60.39 | 2.15 | 0 | 0 | 22.03 | 5.61 | -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) | 0.74 | -17.78 | -27.45 | 1.1 | 120.0 | 69.23 | 3.34 | 19.71 | 63.73 | 0 | 0 | 0 | 1.17 | 18.18 | 14.71 | -0.39 | 25.0 | 0.0 | 0.35 | -75.18 | -18.6 | 8.77 | -76.11 | -22.07 | 10.27 | -0.29 | 8.22 | 140.41 | -0.05 | -0.22 | 45.48 | -6.13 | -4.95 | 0.08 | -11.11 | -20.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.25 | -0.03 | -0.12 | -12.99 | -3.01 | -24.54 | 25.23 | -1.52 | -9.34 | -0.51 | 0.0 | 0.0 | -13.5 | -2.9 | -23.4 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.9 | 36.36 | -43.4 | 0.5 | 0.0 | -23.08 | 2.79 | -60.26 | 36.76 | 0 | 0 | 0 | 0.99 | 6.45 | 10.0 | -0.52 | -18.18 | 3.7 | 1.41 | 281.08 | 340.62 | 36.72 | 272.15 | 345.21 | 10.3 | 7.4 | 8.76 | 140.48 | -0.04 | -0.31 | 48.45 | 10.79 | 0.23 | 0.09 | 0.0 | -10.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.26 | 0.0 | -0.18 | -12.61 | -4.3 | -25.22 | 25.62 | -1.99 | -9.25 | -0.51 | 0.0 | 0.0 | -13.12 | -4.13 | -24.01 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.66 | -56.29 | -20.48 | 0.5 | -23.08 | -23.08 | 7.02 | 178.57 | 427.82 | 0 | 0 | 0 | 0.93 | 3.33 | -5.1 | -0.44 | 66.41 | 30.16 | 0.37 | 8.82 | 15.62 | 9.87 | 10.27 | 16.55 | 9.59 | -0.52 | 1.91 | 140.53 | -0.05 | -0.32 | 43.73 | -9.12 | -13.56 | 0.09 | -10.0 | -18.18 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.26 | 0.0 | -0.21 | -12.09 | -3.78 | -26.73 | 26.14 | -1.66 | -9.11 | -0.51 | 0.0 | 0.0 | -12.6 | -3.62 | -25.37 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.51 | 48.04 | -36.82 | 0.65 | 0.0 | 30.0 | 2.52 | 23.53 | -69.57 | 0 | 0 | 0 | 0.9 | -11.76 | -2.17 | -1.31 | -235.9 | 91.62 | 0.34 | -20.93 | 3.03 | 8.95 | -20.51 | 2.22 | 9.64 | 1.58 | 1.8 | 140.6 | -0.09 | -0.26 | 48.12 | 0.56 | 3.02 | 0.1 | 0.0 | 0.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.26 | -0.09 | -0.21 | -11.65 | -11.7 | -30.75 | 26.58 | -4.49 | -9.56 | -0.51 | 0.0 | 0.0 | -12.16 | -11.15 | -29.09 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.02 | -35.85 | -4.67 | 0.65 | 0.0 | 30.0 | 2.04 | 0.0 | -10.13 | 0 | 0 | 0 | 1.02 | 13.33 | -5.56 | -0.39 | 27.78 | -2.63 | 0.43 | 34.38 | 38.71 | 11.26 | 36.49 | 39.44 | 9.49 | 0.21 | 1.06 | 140.72 | -0.13 | -12.03 | 47.85 | -1.01 | -20.24 | 0.1 | 0.0 | 0.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.29 | -0.09 | -0.18 | -10.43 | -3.57 | -256.61 | 27.83 | -1.42 | -38.14 | -0.51 | 0.0 | -10.87 | -10.94 | -3.4 | -276.45 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.59 | 91.57 | 18.66 | 0.65 | 0.0 | -10.96 | 2.04 | 53.38 | -10.13 | 0 | 0 | 0 | 0.9 | -8.16 | 12.5 | -0.54 | 14.29 | 8.47 | 0.32 | 0.0 | 33.33 | 8.25 | -2.58 | 29.55 | 9.47 | 0.64 | 3.27 | 140.91 | -0.05 | -12.03 | 48.34 | -4.45 | -18.95 | 0.1 | -9.09 | 66.67 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.32 | -0.03 | -0.27 | -10.07 | -5.56 | -244.06 | 28.23 | -1.84 | -37.78 | -0.51 | 0.0 | -10.87 | -10.58 | -5.27 | -262.02 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.83 | -65.27 | -35.66 | 0.65 | 30.0 | -10.96 | 1.33 | -83.94 | -41.41 | 0 | 0 | 0 | 0.98 | 6.52 | 1.03 | -0.63 | 95.97 | -342.31 | 0.32 | -3.03 | 28.0 | 8.47 | -3.29 | 26.98 | 9.41 | -0.63 | 4.56 | 140.98 | 0.01 | -12.05 | 50.59 | 8.31 | -13.83 | 0.11 | 10.0 | 120.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.33 | 0.0 | -0.27 | -9.54 | -7.07 | -226.02 | 28.76 | -2.14 | -37.42 | -0.51 | 0.0 | -10.87 | -10.05 | -6.69 | -241.35 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.39 | 123.36 | 11.16 | 0.5 | 0.0 | -37.5 | 8.28 | 264.76 | 354.95 | 0 | 0 | 0 | 0.92 | -14.81 | -7.07 | -15.64 | -4015.79 | -47.27 | 0.33 | 6.45 | -8.33 | 8.75 | 8.43 | -10.28 | 9.47 | 0.85 | 4.99 | 140.97 | -11.88 | -12.11 | 46.71 | -22.14 | -22.02 | 0.1 | 0.0 | 100.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.33 | -0.06 | -0.33 | -8.91 | -233.78 | -222.22 | 29.39 | -34.67 | -35.69 | -0.51 | -10.87 | -610.0 | -9.42 | -251.94 | -227.47 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.07 | -20.15 | 0.94 | 0.5 | -31.51 | -37.5 | 2.27 | 0.0 | -51.39 | 0 | 0 | 0 | 1.08 | 35.0 | 6.93 | -0.38 | 35.59 | -35.71 | 0.31 | 29.17 | -22.5 | 8.07 | 26.81 | -28.35 | 9.39 | 2.4 | 3.87 | 159.97 | -0.13 | -6.14 | 59.99 | 0.59 | 7.37 | 0.1 | 66.67 | 100.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.0 | 33.35 | -0.18 | -0.33 | 6.66 | -4.72 | -62.71 | 44.99 | -0.84 | -20.07 | -0.46 | 0.0 | -1433.33 | 6.2 | -5.05 | -65.23 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.34 | 3.88 | -2.19 | 0.73 | 0.0 | -13.1 | 2.27 | 0.0 | -47.7 | 0 | 0 | 0 | 0.8 | -17.53 | 2.56 | -0.59 | -326.92 | -73.53 | 0.24 | -4.0 | -17.24 | 6.37 | -4.51 | -25.58 | 9.17 | 1.89 | 1.33 | 160.18 | -0.07 | -6.12 | 59.64 | 1.58 | 6.33 | 0.06 | 20.0 | 0.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.2 | 33.41 | -0.03 | -0.24 | 6.99 | -7.66 | -61.45 | 45.37 | -1.28 | -19.8 | -0.46 | 0.0 | -1433.33 | 6.53 | -8.16 | -63.92 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.29 | -40.0 | 40.22 | 0.73 | -8.75 | -43.85 | 2.27 | 24.73 | -73.14 | 0 | 0 | 0 | 0.97 | -2.02 | 6.59 | 0.26 | 102.45 | 1200.0 | 0.25 | -30.56 | -16.67 | 6.67 | -31.67 | -25.56 | 9.0 | -0.22 | 0.9 | 160.29 | -0.06 | -6.18 | 58.71 | -1.99 | 18.53 | 0.05 | 0.0 | -16.67 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.2 | 33.42 | -0.06 | -0.36 | 7.57 | 3.84 | -58.9 | 45.96 | 0.57 | -19.24 | -0.46 | -560.0 | -1433.33 | 7.11 | -3.79 | -61.34 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.15 | 102.83 | 22.16 | 0.8 | 0.0 | 0.0 | 1.82 | -61.03 | -76.15 | 0 | 0 | 0 | 0.99 | -1.98 | 16.47 | -10.62 | -3692.86 | -1479.22 | 0.36 | -10.0 | 100.0 | 9.76 | -13.41 | 68.56 | 9.02 | -0.22 | 0.78 | 160.39 | -5.9 | -6.26 | 59.9 | 7.21 | 17.94 | 0.05 | 0.0 | 150.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.0 | 0.2 | 33.44 | -0.06 | -0.59 | 7.29 | -59.18 | -60.16 | 45.7 | -18.81 | -19.67 | 0.1 | 433.33 | 433.33 | 7.39 | -58.55 | -59.55 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.06 | -22.63 | 6.0 | 0.8 | -4.76 | 0.0 | 4.67 | 7.6 | -37.57 | 0 | 0 | 0 | 1.01 | 29.49 | 18.82 | -0.28 | 17.65 | 22.22 | 0.4 | 37.93 | 81.82 | 11.27 | 31.71 | 54.67 | 9.04 | -0.11 | 0.89 | 170.44 | -0.11 | -0.69 | 55.87 | -0.39 | 12.21 | 0.05 | -16.67 | 150.0 | 79.0 | 0.0 | 0.0 | 4.97 | 0.2 | 0.2 | 33.46 | -0.09 | -1.04 | 17.86 | -1.49 | 3.0 | 56.29 | -0.49 | 0.32 | -0.03 | 0.0 | 94.74 | 17.83 | -1.49 | 6.32 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.37 | 48.91 | 13.22 | 0.84 | -35.38 | 68.0 | 4.34 | -48.64 | -17.33 | 0 | 0 | 0 | 0.78 | -14.29 | 5.41 | -0.34 | -1800.0 | -36.0 | 0.29 | -3.33 | 70.59 | 8.55 | -4.47 | 0 | 9.05 | 1.46 | 0.78 | 170.63 | -0.12 | -0.68 | 56.09 | 13.24 | 9.38 | 0.06 | 0.0 | 200.0 | 79.0 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 33.49 | -0.15 | -1.03 | 18.13 | -1.57 | 2.6 | 56.57 | -0.6 | 0.18 | -0.03 | 0.0 | 94.64 | 18.1 | -1.58 | 5.79 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.92 | -47.73 | -22.03 | 1.3 | 62.5 | 160.0 | 8.45 | 10.75 | 19.86 | 0 | 0 | 0 | 0.91 | 7.06 | 35.82 | 0.02 | -97.4 | 105.88 | 0.3 | 66.67 | 76.47 | 8.96 | 54.73 | 0 | 8.92 | -0.34 | 0.79 | 170.84 | -0.16 | -0.47 | 49.53 | -2.48 | 3.53 | 0.06 | 200.0 | 200.0 | 79.0 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 33.54 | -0.3 | -1.09 | 18.42 | 0.66 | 3.19 | 56.91 | 0.04 | 0.35 | -0.03 | 0.0 | 94.55 | 18.39 | 0.66 | 6.3 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.76 | 76.0 | 40.8 | 0.8 | 0.0 | 60.0 | 7.63 | 2.01 | 121.16 | 0 | 0 | 0 | 0.85 | 0.0 | 11.84 | 0.77 | 313.89 | 154.23 | 0.18 | -18.18 | -5.26 | 5.79 | -20.55 | 0 | 8.95 | -0.11 | 1.13 | 171.11 | -0.3 | -0.4 | 50.79 | 2.01 | 2.59 | 0.02 | 0.0 | 0.0 | 79.0 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 33.64 | -0.5 | -0.94 | 18.3 | 5.54 | 0.94 | 56.89 | 1.39 | -0.28 | -0.03 | 94.74 | 93.75 | 18.27 | 8.94 | 3.51 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.0 | -17.36 | 0.0 | 0.8 | 60.0 | 0.0 | 7.48 | 42.48 | 0.0 | 0 | 0 | 0.0 | 0.85 | 14.86 | 0.0 | -0.36 | -44.0 | 0.0 | 0.22 | 29.41 | 0.0 | 7.28 | 0 | 0.0 | 8.96 | -0.22 | 0.0 | 171.63 | -0.1 | 0.0 | 49.79 | -2.91 | 0.0 | 0.02 | 0.0 | 0.0 | 79.0 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 33.81 | -0.09 | 0.0 | 17.34 | -1.87 | 0.0 | 56.11 | -0.64 | 0.0 | -0.57 | -1.79 | 0.0 | 16.77 | -1.99 | 0.0 | 0.00 | 0 | 0.0 |
