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) | 2.76 | -30.65 | 3.11 | 211.0 | 0.03 | 0 | 0 | 0 | 11.51 | -23.11 | -1.31 | 0 | 3.84 | -0.78 | 33.36 | 29.05 | 2.54 | -21.6 | 1.06 | -43.01 | 0.11 | 0 | 1.07 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.18 | 0.0 | -6.26 | 0 | -3.84 | 0 | -0.91 | 0 | -7.17 | 0 | 0.00 | 0 |
| 2022 (9) | 3.98 | 3.92 | 1.0 | -64.16 | 0 | 0 | 0.02 | 0.0 | 14.97 | -4.95 | -0.13 | 0 | 3.87 | -38.28 | 25.85 | -35.06 | 3.24 | -7.16 | 1.86 | 0.54 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.18 | 0.0 | -4.94 | 0 | -2.53 | 0 | -0.81 | 0 | -5.75 | 0 | 0.00 | 0 |
| 2021 (8) | 3.83 | 80.66 | 2.79 | 99.29 | 0 | 0 | 0.02 | 0.0 | 15.75 | 19.23 | 0.67 | 0 | 6.27 | 28.48 | 39.81 | 7.76 | 3.49 | 3.87 | 1.85 | -14.35 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.18 | -1.36 | -4.83 | 0 | -2.41 | 0 | -1.02 | 0 | -5.85 | 0 | 0.00 | 0 |
| 2020 (7) | 2.12 | 12.77 | 1.4 | 0.0 | 0 | 0 | 0.02 | -91.67 | 13.21 | -2.15 | -0.9 | 0 | 4.88 | 3.39 | 36.94 | 5.66 | 3.36 | 9.8 | 2.16 | 18.68 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -5.52 | 0 | -3.08 | 0 | -0.87 | 0 | -6.39 | 0 | 0.00 | 0 |
| 2019 (6) | 1.88 | -1.05 | 1.4 | -6.67 | 0 | 0 | 0.24 | -27.27 | 13.5 | -9.58 | -0.88 | 0 | 4.72 | -19.45 | 34.96 | -10.92 | 3.06 | -14.76 | 1.82 | -6.19 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -4.63 | 0 | -2.18 | 0 | -0.86 | 0 | -5.49 | 0 | 0.00 | 0 |
| 2018 (5) | 1.9 | -28.3 | 1.5 | 66.67 | 0 | 0 | 0.33 | 0.0 | 14.93 | 36.35 | -0.33 | 0 | 5.86 | 45.77 | 39.25 | 6.91 | 3.59 | 23.37 | 1.94 | -3.48 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -3.78 | 0 | -1.33 | 0 | -0.69 | 0 | -4.47 | 0 | 0.00 | 0 |
| 2017 (4) | 2.65 | -37.2 | 0.9 | -53.12 | 0 | 0 | 0.33 | 0.0 | 10.95 | -37.11 | -1.02 | 0 | 4.02 | -2.66 | 36.71 | 54.76 | 2.91 | 15.02 | 2.01 | -3.83 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -3.58 | 0 | -1.14 | 0 | -0.45 | 0 | -4.03 | 0 | 0.00 | 0 |
| 2016 (3) | 4.22 | -8.46 | 1.92 | -16.52 | 0 | 0 | 0.33 | 0.0 | 17.41 | -17.02 | 0.03 | 0 | 4.13 | -19.49 | 23.72 | -2.98 | 2.53 | -22.39 | 2.09 | -7.11 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -2.56 | 0 | -0.11 | 0 | -0.41 | 0 | -2.97 | 0 | 0.00 | 0 |
| 2015 (2) | 4.61 | 3.83 | 2.3 | -2.95 | 0 | 0 | 0.33 | 6.45 | 20.98 | -9.72 | -1.06 | 0 | 5.13 | -2.1 | 24.45 | 8.45 | 3.26 | 6.54 | 2.25 | -1.75 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -2.58 | 0 | -0.14 | 0 | 0.32 | -53.62 | -2.26 | 0 | 0.00 | 0 |
| 2014 (1) | 4.44 | 34.55 | 2.37 | 19.1 | 0 | 0 | 0.31 | -41.51 | 23.24 | -8.0 | -0.7 | 0 | 5.24 | -21.44 | 22.55 | -14.61 | 3.06 | -6.99 | 2.29 | 14.5 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.24 | 0.0 | 2.21 | 0.0 | -1.51 | 0 | 0.93 | -42.94 | 0.69 | 6800.0 | -0.82 | 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) | 2.08 | -6.31 | -24.09 | 4.95 | 27.91 | 395.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 3.33 | 18.09 | 12.88 | -0.74 | -76.19 | -252.38 | 4.41 | 14.25 | 1.15 | 38.21 | 10.49 | 1.15 | 2.16 | 0.0 | -26.03 | 11.25 | 39.23 | 61.87 | 0.68 | -1.45 | 0 | 1.32 | 0.76 | 0 | 11.27 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 1.49 | -33.18 | 325.76 | 1.49 | -33.18 | -14.86 | 3.23 | 236.46 | 568.12 | 4.72 | 47.96 | 449.63 | 0.01 | -19.4 | 0 |
| 24Q2 (19) | 2.22 | -31.48 | -41.11 | 3.87 | 8.4 | 287.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 2.82 | 6.82 | -9.62 | -0.42 | -23.53 | -347.06 | 3.86 | -0.26 | -12.47 | 34.59 | 2.42 | -2.51 | 2.16 | -13.94 | -32.08 | 8.08 | 23.17 | 16.93 | 0.69 | -2.82 | 0 | 1.31 | 0.77 | 0 | 11.27 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 2.23 | 209.85 | 595.56 | 2.23 | 471.79 | 13.78 | 0.96 | 262.71 | 196.0 | 3.19 | 221.76 | 320.0 | 0.01 | -16.81 | 0 |
| 24Q1 (18) | 3.24 | 17.39 | -15.84 | 3.57 | 14.79 | 257.0 | 0.05 | 66.67 | 0 | 0 | 0 | -100.0 | 2.64 | -4.0 | -1.86 | -0.34 | 64.21 | -6.25 | 3.87 | 0.78 | 3.48 | 33.77 | 1.22 | 19.01 | 2.51 | -1.18 | -23.94 | 6.56 | 518.87 | -5.48 | 0.71 | 545.45 | 0 | 1.3 | 21.5 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -2.03 | 67.57 | -222.22 | 0.39 | 110.16 | -78.21 | -0.59 | 35.16 | 23.38 | -2.62 | 63.46 | -87.14 | 0.01 | 0 | 0 |
| 23Q4 (17) | 2.76 | 0.73 | -30.65 | 3.11 | 211.0 | 211.0 | 0.03 | 0 | 0 | 0 | 0 | -100.0 | 2.75 | -6.78 | -1.08 | -0.95 | -352.38 | -3266.67 | 3.84 | -11.93 | -0.78 | 33.36 | -11.7 | 29.05 | 2.54 | -13.01 | -21.6 | 1.06 | -84.75 | -43.01 | 0.11 | 0 | 0 | 1.07 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -6.26 | -848.48 | -26.72 | -3.84 | -319.43 | -51.78 | -0.91 | -31.88 | -12.35 | -7.17 | -431.11 | -24.7 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.74 | -27.32 | -28.83 | 1.0 | 0.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.95 | -5.45 | -23.18 | -0.21 | -223.53 | -800.0 | 4.36 | -1.13 | -21.3 | 37.78 | 6.49 | 14.57 | 2.92 | -8.18 | -10.15 | 6.95 | 0.58 | 273.66 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -0.66 | -46.67 | 86.8 | 1.75 | -10.71 | 167.83 | -0.69 | 31.0 | 12.66 | -1.35 | 6.9 | 76.68 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.77 | -2.08 | -23.06 | 1.0 | 0.0 | -48.72 | 0 | 0 | 0 | 0 | -100.0 | 0 | 3.12 | 15.99 | -19.38 | 0.17 | 153.12 | 254.55 | 4.41 | 17.91 | -18.78 | 35.48 | 25.03 | 10.55 | 3.18 | -3.64 | -10.42 | 6.91 | -0.43 | 271.51 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -0.45 | 28.57 | 91.05 | 1.96 | 9.5 | 175.1 | -1.0 | -29.87 | -16.28 | -1.45 | -3.57 | 75.38 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.85 | -3.27 | -3.99 | 1.0 | 0.0 | -54.55 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 2.69 | -3.24 | -39.96 | -0.32 | -1166.67 | -300.0 | 3.74 | -3.36 | -45.32 | 28.38 | 9.77 | -28.69 | 3.3 | 1.85 | -11.53 | 6.94 | 273.12 | 269.15 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -0.63 | 87.25 | 87.17 | 1.79 | 170.75 | 171.6 | -0.77 | 4.94 | -11.59 | -1.4 | 75.65 | 75.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.98 | 3.38 | 3.92 | 1.0 | -20.0 | -64.16 | 0 | 0 | 0 | 0.02 | 0 | 0.0 | 2.78 | -27.6 | -39.7 | 0.03 | 0.0 | -97.56 | 3.87 | -30.14 | -38.28 | 25.85 | -21.6 | -35.06 | 3.24 | -0.31 | -7.16 | 1.86 | 0.0 | 0.54 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | -4.94 | 1.2 | -2.28 | -2.53 | 1.94 | -4.98 | -0.81 | -2.53 | 20.59 | -5.75 | 0.69 | 1.71 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.85 | -21.43 | 220.83 | 1.25 | -35.9 | -54.38 | 0 | 0 | 0 | 0 | 0 | -100.0 | 3.84 | -0.78 | -3.03 | 0.03 | 127.27 | 160.0 | 5.54 | 2.03 | -5.14 | 32.98 | 2.75 | -17.67 | 3.25 | -8.45 | -22.8 | 1.86 | 0.0 | 1.64 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | -1.36 | -5.0 | 0.6 | 17.9 | -2.58 | 1.15 | 29.12 | -0.79 | 8.14 | 33.05 | -5.79 | 1.7 | 20.36 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.9 | 22.19 | 329.82 | 1.95 | -11.36 | 14.71 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 3.87 | -13.62 | -6.52 | -0.11 | -37.5 | 38.89 | 5.43 | -20.61 | -1.27 | 32.09 | -19.35 | -19.07 | 3.55 | -4.83 | -20.94 | 1.86 | -1.06 | -10.58 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | -1.36 | -5.03 | -2.44 | 16.72 | -2.61 | -4.4 | 27.3 | -0.86 | -24.64 | 19.63 | -5.89 | -5.18 | 17.16 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.01 | 4.7 | 102.53 | 2.2 | -21.15 | 37.5 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.48 | -2.82 | 47.37 | -0.08 | -106.5 | 75.76 | 6.84 | 9.09 | 50.0 | 39.79 | -0.05 | 18.67 | 3.73 | 6.88 | -9.69 | 1.88 | 1.62 | -10.48 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | 0.0 | -1.36 | -4.91 | -1.66 | 16.07 | -2.5 | -3.73 | 26.69 | -0.69 | 32.35 | 27.37 | -5.6 | 4.27 | 17.65 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.83 | 219.17 | 80.66 | 2.79 | 1.82 | 99.29 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.61 | 16.41 | 34.01 | 1.23 | 2560.0 | 400.0 | 6.27 | 7.36 | 28.48 | 39.81 | -0.61 | 7.68 | 3.49 | -17.1 | 3.87 | 1.85 | 1.09 | -14.35 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.18 | -1.36 | -1.36 | -4.83 | 20.69 | 12.5 | -2.41 | 33.79 | 21.75 | -1.02 | 13.56 | -17.24 | -5.85 | 19.53 | 8.45 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.2 | 5.26 | -42.58 | 2.74 | 61.18 | 95.71 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 3.96 | -4.35 | 21.85 | -0.05 | 72.22 | 80.77 | 5.84 | 6.18 | 23.21 | 40.05 | 1.01 | 10.53 | 4.21 | -6.24 | 34.08 | 1.83 | -12.02 | -8.5 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -6.09 | -0.83 | -19.18 | -3.64 | -1.39 | -36.33 | -1.18 | -10.28 | -10.28 | -7.27 | -2.25 | -17.64 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.14 | -42.42 | -30.49 | 1.7 | 6.25 | 21.43 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 4.14 | 36.18 | 6.98 | -0.18 | 45.45 | -800.0 | 5.5 | 20.61 | 5.16 | 39.65 | 18.27 | 0 | 4.49 | 8.72 | 71.37 | 2.08 | -0.95 | 4.0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -6.04 | -3.25 | -24.54 | -3.59 | -5.28 | -48.96 | -1.07 | -12.63 | 5.31 | -7.11 | -4.56 | -18.9 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.98 | -6.6 | 4.76 | 1.6 | 14.29 | 14.29 | 0 | 0 | 0 | 0.02 | 0.0 | -92.31 | 3.04 | -11.63 | 15.15 | -0.33 | 19.51 | -57.14 | 4.56 | -6.56 | 10.68 | 33.53 | -9.31 | 0 | 4.13 | 22.92 | 55.85 | 2.1 | -2.78 | 2.94 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -5.85 | -5.98 | -20.87 | -3.41 | -10.71 | -42.68 | -0.95 | -9.2 | 11.21 | -6.8 | -6.42 | -15.06 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.12 | 1.44 | 12.77 | 1.4 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | 0.0 | -91.67 | 3.44 | 5.85 | 3.61 | -0.41 | -57.69 | -2.5 | 4.88 | 2.95 | 3.39 | 36.97 | 2.02 | 0 | 3.36 | 7.01 | 9.8 | 2.16 | 8.0 | 18.68 | 0 | 0 | 0 | 0 | 0 | 0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -5.52 | -8.02 | -19.22 | -3.08 | -15.36 | -41.28 | -0.87 | 18.69 | -1.16 | -6.39 | -3.4 | -16.39 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.09 | 27.44 | 0.0 | 1.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.25 | -16.02 | 0.0 | -0.26 | -1200.0 | 0.0 | 4.74 | -9.37 | 0.0 | 36.24 | 0 | 0.0 | 3.14 | 19.85 | 0.0 | 2.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.27 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | -5.11 | -5.36 | 0.0 | -2.67 | -10.79 | 0.0 | -1.07 | 5.31 | 0.0 | -6.18 | -3.34 | 0.0 | 0.00 | 0 | 0.0 |
