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) | 1.7 | -53.93 | 1.66 | -53.37 | 0.22 | 120.0 | 0 | 0 | 2.14 | -31.85 | -1.05 | 0 | 0.54 | -3.57 | 25.23 | 41.49 | 0.31 | -69.0 | 7.21 | -6.73 | 0.93 | 8.14 | 0.05 | -16.67 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -1.24 | 0 | -1.24 | 0 | 3.24 | -20.39 | 2.0 | -37.89 | 0.05 | -35.86 |
| 2022 (9) | 3.69 | 89.23 | 3.56 | 15.58 | 0.1 | -85.51 | 0 | 0 | 3.14 | -27.65 | 2.3 | 33.72 | 0.56 | -39.78 | 17.83 | -16.77 | 1.0 | 20.48 | 7.73 | 2.52 | 0.86 | -10.42 | 0.06 | 20.0 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -0.85 | 0 | -0.85 | 0 | 4.07 | 7.96 | 3.22 | 419.35 | 0.07 | -42.53 |
| 2021 (8) | 1.95 | 24.2 | 3.08 | 22.22 | 0.69 | -6.76 | 0 | 0 | 4.34 | 29.17 | 1.72 | 282.22 | 0.93 | -24.39 | 21.43 | -41.46 | 0.83 | 29.69 | 7.54 | 0.94 | 0.96 | -9.43 | 0.05 | 0.0 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -3.15 | 0 | -3.15 | 0 | 3.77 | 1.62 | 0.62 | 0 | 0.13 | -23.91 |
| 2020 (7) | 1.57 | 57.0 | 2.52 | -3.82 | 0.74 | -10.84 | 0 | 0 | 3.36 | -19.81 | 0.45 | 150.0 | 1.23 | -10.87 | 36.61 | 11.15 | 0.64 | -20.0 | 7.47 | 144.92 | 1.06 | 11.58 | 0.05 | 0.0 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -4.87 | 0 | -4.87 | 0 | 3.71 | 126.22 | -1.16 | 0 | 0.17 | -29.98 |
| 2019 (6) | 1.0 | 23.46 | 2.62 | -2.6 | 0.83 | -2.35 | 0 | 0 | 4.19 | 2.7 | 0.18 | 0 | 1.38 | 20.0 | 32.94 | 16.85 | 0.8 | -12.09 | 3.05 | -2.56 | 0.95 | -12.84 | 0.05 | 0.0 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -5.33 | 0 | -5.33 | 0 | 1.64 | -2.38 | -3.69 | 0 | 0.24 | -10.34 |
| 2018 (5) | 0.81 | 65.31 | 2.69 | 6.75 | 0.85 | 507.14 | 0 | 0 | 4.08 | -8.72 | -0.01 | 0 | 1.15 | -24.34 | 28.19 | -17.11 | 0.91 | -18.02 | 3.13 | 4.68 | 1.09 | -42.93 | 0.05 | -16.67 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -5.56 | 0 | -5.56 | 0 | 1.68 | -0.59 | -3.88 | 0 | 0.26 | 0.16 |
| 2017 (4) | 0.49 | -26.87 | 2.52 | -22.94 | 0.14 | 7.69 | 0 | 0 | 4.47 | -0.45 | -0.11 | 0 | 1.52 | 18.75 | 34.00 | 19.28 | 1.11 | -25.5 | 2.99 | 5.28 | 1.91 | 40.44 | 0.06 | -71.43 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -5.56 | 0 | -5.56 | 0 | 1.69 | -0.59 | -3.87 | 0 | 0.26 | -8.95 |
| 2016 (3) | 0.67 | 26.42 | 3.27 | -4.94 | 0.13 | 225.0 | 0 | 0 | 4.49 | -10.74 | -1.32 | 0 | 1.28 | 0.0 | 28.51 | 12.03 | 1.49 | -46.59 | 2.84 | 52.69 | 1.36 | 58.14 | 0.21 | -22.22 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -5.44 | 0 | -5.44 | 0 | 1.7 | 80.85 | -3.74 | 0 | 0.29 | -18.09 |
| 2015 (2) | 0.53 | -31.17 | 3.44 | 10.97 | 0.04 | 0 | 0 | 0 | 5.03 | -15.75 | -1.47 | 0 | 1.28 | -26.86 | 25.45 | -13.19 | 2.79 | 5.28 | 1.86 | 4.49 | 0.86 | 0 | 0.27 | -18.18 | 8.31 | 0.0 | 0 | 0 | 0 | 0 | -4.13 | 0 | -4.13 | 0 | 0.94 | -3.09 | -3.19 | 0 | 0.35 | -1.72 |
| 2014 (1) | 0.77 | -55.23 | 3.1 | -21.32 | 0 | 0 | 0 | 0 | 5.97 | -4.94 | -0.89 | 0 | 1.75 | -37.28 | 29.31 | -34.02 | 2.65 | 16.23 | 1.78 | 1877.78 | 0 | 0 | 0.33 | -17.5 | 8.31 | -44.97 | 0 | 0 | 0 | 0 | -2.66 | 0 | -2.66 | 0 | 0.97 | 3133.33 | -1.69 | 0 | 0.36 | -7.93 |
| 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) | 1.15 | -23.33 | -45.75 | 2.71 | 7.97 | 38.27 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 0.63 | 16.67 | 14.55 | 0.26 | -75.7 | 2700.0 | 0.5 | -1.96 | -19.35 | 22.52 | -5.49 | -20.08 | 0.29 | 11.54 | -29.27 | 7.28 | 1.11 | 2.97 | 0.77 | -6.1 | -22.22 | 0.04 | 0.0 | -20.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.09 | 74.29 | 91.67 | -0.09 | 74.29 | 91.67 | 3.6 | 2.56 | 12.15 | 3.51 | 11.08 | 64.79 | 0.04 | 17.89 | -19.14 |
| 24Q2 (19) | 1.5 | 37.61 | -41.86 | 2.51 | 66.23 | 11.06 | 0.22 | 0.0 | 120.0 | 0 | 0 | 0 | 0.54 | 0.0 | 1.89 | 1.07 | 663.16 | 343.18 | 0.51 | -12.07 | -7.27 | 23.83 | -12.48 | 21.33 | 0.26 | -10.34 | -39.53 | 7.2 | -0.14 | 1.98 | 0.82 | -6.82 | 2.5 | 0.04 | -20.0 | -33.33 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.35 | 75.35 | 67.29 | -0.35 | 75.35 | 67.29 | 3.51 | 10.03 | 8.67 | 3.16 | 78.53 | 46.3 | 0.04 | -18.29 | -32.34 |
| 24Q1 (18) | 1.09 | -35.88 | -58.71 | 1.51 | -9.04 | -48.99 | 0.22 | 0.0 | 120.0 | 0 | 0 | 0 | 0.54 | 5.88 | -3.57 | -0.19 | -26.67 | 56.82 | 0.58 | 7.41 | 11.54 | 27.23 | 8.42 | 53.95 | 0.29 | -6.45 | -35.56 | 7.21 | 0.0 | -6.73 | 0.88 | -5.38 | 6.02 | 0.05 | 0.0 | -16.67 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.42 | -14.52 | -10.08 | -1.42 | -14.52 | -10.08 | 3.19 | -1.54 | -20.25 | 1.77 | -11.5 | -34.69 | 0.04 | -3.52 | -16.93 |
| 23Q4 (17) | 1.7 | -19.81 | -53.93 | 1.66 | -15.31 | -53.37 | 0.22 | 0.0 | 120.0 | 0 | 0 | 0 | 0.51 | -7.27 | -8.93 | -0.15 | -1400.0 | -108.43 | 0.54 | -12.9 | -3.57 | 25.12 | -10.88 | 40.83 | 0.31 | -24.39 | -69.0 | 7.21 | 1.98 | -6.73 | 0.93 | -6.06 | 8.14 | 0.05 | 0.0 | -16.67 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.24 | -14.81 | -45.88 | -1.24 | -14.81 | -45.88 | 3.24 | 0.93 | -20.39 | 2.0 | -6.1 | -37.89 | 0.05 | -13.0 | -35.86 |
| 23Q3 (16) | 2.12 | -17.83 | 15.22 | 1.96 | -13.27 | -44.48 | 0.22 | 120.0 | 120.0 | 0 | 0 | 0 | 0.55 | 3.77 | -52.17 | -0.01 | 97.73 | 83.33 | 0.62 | 12.73 | -8.82 | 28.18 | 43.47 | 49.61 | 0.41 | -4.65 | -72.85 | 7.07 | 0.14 | -6.11 | 0.99 | 23.75 | 12.5 | 0.05 | -16.67 | -16.67 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.08 | -0.93 | 58.94 | -1.08 | -0.93 | 58.94 | 3.21 | -0.62 | -20.15 | 2.13 | -1.39 | 53.24 | 0.05 | -1.35 | -51.28 |
| 23Q2 (15) | 2.58 | -2.27 | 95.45 | 2.26 | -23.65 | -37.22 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 0.53 | -5.36 | -20.9 | -0.44 | 0.0 | -212.82 | 0.55 | 5.77 | -40.86 | 19.64 | 11.06 | -23.12 | 0.43 | -4.44 | -79.81 | 7.06 | -8.67 | -6.37 | 0.8 | -3.61 | -12.09 | 0.06 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.07 | 17.05 | 58.37 | -1.07 | 17.05 | 58.37 | 3.23 | -19.25 | -20.44 | 2.16 | -20.3 | 44.97 | 0.05 | 0.32 | -51.56 |
| 23Q1 (14) | 2.64 | -28.46 | 11.86 | 2.96 | -16.85 | -3.9 | 0.1 | 0.0 | -85.07 | 0 | 0 | 0 | 0.56 | 0.0 | -26.32 | -0.44 | -124.72 | -331.58 | 0.52 | -7.14 | -55.17 | 17.69 | -0.83 | -36.27 | 0.45 | -55.0 | -73.37 | 7.73 | 0.0 | 2.52 | 0.83 | -3.49 | -10.75 | 0.06 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.29 | -51.76 | 56.42 | -1.29 | -51.76 | 56.42 | 4.0 | -1.72 | 4.71 | 2.71 | -15.84 | 215.12 | 0.05 | -25.51 | -56.51 |
| 22Q4 (13) | 3.69 | 100.54 | 89.23 | 3.56 | 0.85 | 15.58 | 0.1 | 0.0 | -85.51 | 0 | 0 | 0 | 0.56 | -51.3 | -45.63 | 1.78 | 3066.67 | 48.33 | 0.56 | -17.65 | -39.78 | 17.83 | -5.32 | -16.96 | 1.0 | -33.77 | 20.48 | 7.73 | 2.66 | 2.52 | 0.86 | -2.27 | -10.42 | 0.06 | 0.0 | 20.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.85 | 67.68 | 73.02 | -0.85 | 67.68 | 73.02 | 4.07 | 1.24 | 7.96 | 3.22 | 131.65 | 419.35 | 0.07 | -33.91 | -42.53 |
| 22Q3 (12) | 1.84 | 39.39 | 29.58 | 3.53 | -1.94 | 20.89 | 0.1 | 0.0 | -84.85 | 0 | 0 | 0 | 1.15 | 71.64 | -2.54 | -0.06 | -115.38 | -127.27 | 0.68 | -26.88 | -61.14 | 18.84 | -26.27 | -54.58 | 1.51 | -29.11 | 73.56 | 7.53 | -0.13 | 1.07 | 0.88 | -3.3 | -13.73 | 0.06 | 0.0 | 20.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.63 | -2.33 | 39.54 | -2.63 | -2.33 | 39.54 | 4.02 | -0.99 | 8.36 | 1.39 | -6.71 | 317.19 | 0.11 | -1.92 | -22.31 |
| 22Q2 (11) | 1.32 | -44.07 | -10.81 | 3.6 | 16.88 | 29.96 | 0.1 | -85.07 | -85.07 | 0 | 0 | 0 | 0.67 | -11.84 | -44.63 | 0.39 | 105.26 | 116.67 | 0.93 | -19.83 | -28.46 | 25.55 | -7.93 | -21.78 | 2.13 | 26.04 | 176.62 | 7.54 | 0.0 | 1.21 | 0.91 | -2.15 | -12.5 | 0.06 | 0.0 | 20.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.57 | 13.18 | 43.76 | -2.57 | 13.18 | 43.76 | 4.06 | 6.28 | 9.43 | 1.49 | 73.26 | 273.26 | 0.11 | -9.92 | -28.56 |
| 22Q1 (10) | 2.36 | 21.03 | 50.32 | 3.08 | 0.0 | 17.56 | 0.67 | -2.9 | -2.9 | 0 | 0 | 0 | 0.76 | -26.21 | -16.48 | 0.19 | -84.17 | 58.33 | 1.16 | 24.73 | 18.37 | 27.75 | 29.21 | 1.09 | 1.69 | 103.61 | 141.43 | 7.54 | 0.0 | 1.07 | 0.93 | -3.12 | -11.43 | 0.06 | 20.0 | 20.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.96 | 6.03 | 37.68 | -2.96 | 6.03 | 37.68 | 3.82 | 1.33 | 2.96 | 0.86 | 38.71 | 182.69 | 0.12 | -1.58 | -22.7 |
| 21Q4 (9) | 1.95 | 37.32 | 24.2 | 3.08 | 5.48 | 22.22 | 0.69 | 4.55 | -6.76 | 0 | 0 | 0 | 1.03 | -12.71 | 11.96 | 1.2 | 445.45 | 160.87 | 0.93 | -46.86 | -24.39 | 21.48 | -48.21 | -41.33 | 0.83 | -4.6 | 29.69 | 7.54 | 1.21 | 0.94 | 0.96 | -5.88 | -9.43 | 0.05 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.15 | 27.59 | 35.32 | -3.15 | 27.59 | 35.32 | 3.77 | 1.62 | 1.62 | 0.62 | 196.88 | 153.45 | 0.13 | -10.66 | -23.91 |
| 21Q3 (8) | 1.42 | -4.05 | -7.19 | 2.92 | 5.42 | 6.96 | 0.66 | -1.49 | -17.5 | 0 | 0 | 0 | 1.18 | -2.48 | 25.53 | 0.22 | 22.22 | 340.0 | 1.75 | 34.62 | 73.27 | 41.47 | 26.96 | 42.06 | 0.87 | 12.99 | 26.09 | 7.45 | 0.0 | 144.26 | 1.02 | -1.92 | 15.91 | 0.05 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.35 | 4.81 | 18.54 | -4.35 | 4.81 | 18.54 | 3.71 | 0.0 | 126.22 | -0.64 | 25.58 | 82.7 | 0.14 | -9.81 | -38.59 |
| 21Q2 (7) | 1.48 | -5.73 | 4.23 | 2.77 | 5.73 | 7.36 | 0.67 | -2.9 | -18.29 | 0 | 0 | 0 | 1.21 | 32.97 | 51.25 | 0.18 | 50.0 | 260.0 | 1.3 | 32.65 | 42.86 | 32.66 | 18.99 | 0 | 0.77 | 10.0 | 26.23 | 7.45 | -0.13 | 144.26 | 1.04 | -0.95 | 16.85 | 0.05 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.57 | 3.79 | 15.21 | -4.57 | 3.79 | 15.21 | 3.71 | 0.0 | 126.22 | -0.86 | 17.31 | 77.07 | 0.16 | -2.53 | -32.1 |
| 21Q1 (6) | 1.57 | 0.0 | 24.6 | 2.62 | 3.97 | 1.55 | 0.69 | -6.76 | -17.86 | 0 | 0 | 0 | 0.91 | -1.09 | 30.0 | 0.12 | -73.91 | 209.09 | 0.98 | -20.33 | 2.08 | 27.45 | -25.01 | 0 | 0.7 | 9.38 | -1.41 | 7.46 | -0.13 | 144.59 | 1.05 | -0.94 | 14.13 | 0.05 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.75 | 2.46 | 12.68 | -4.75 | 2.46 | 12.68 | 3.71 | 0.0 | 126.22 | -1.04 | 10.34 | 72.63 | 0.16 | -3.12 | -32.31 |
| 20Q4 (5) | 1.57 | 2.61 | 57.0 | 2.52 | -7.69 | -3.82 | 0.74 | -7.5 | -10.84 | 0 | 0 | 0 | 0.92 | -2.13 | -9.8 | 0.46 | 820.0 | 253.85 | 1.23 | 21.78 | -10.87 | 36.61 | 25.41 | 0 | 0.64 | -7.25 | -20.0 | 7.47 | 144.92 | 144.92 | 1.06 | 20.45 | 11.58 | 0.05 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.87 | 8.8 | 8.63 | -4.87 | 8.8 | 8.63 | 3.71 | 126.22 | 126.22 | -1.16 | 68.65 | 68.56 | 0.17 | -27.9 | -29.98 |
| 20Q3 (4) | 1.53 | 7.75 | 0.0 | 2.73 | 5.81 | 0.0 | 0.8 | -2.44 | 0.0 | 0 | 0 | 0.0 | 0.94 | 17.5 | 0.0 | 0.05 | 0.0 | 0.0 | 1.01 | 10.99 | 0.0 | 29.19 | 0 | 0.0 | 0.69 | 13.11 | 0.0 | 3.05 | 0.0 | 0.0 | 0.88 | -1.12 | 0.0 | 0.05 | 0.0 | 0.0 | 8.31 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.34 | 0.93 | 0.0 | -5.34 | 0.93 | 0.0 | 1.64 | 0.0 | 0.0 | -3.7 | 1.33 | 0.0 | 0.23 | -0.26 | 0.0 |
