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) | 1.55 | -41.73 | 2.03 | -27.76 | 0.28 | 21.74 | 0 | 0 | 7.73 | -20.55 | -1.77 | 0 | 2.63 | -12.91 | 34.02 | 9.62 | 0.5 | -43.18 | 0.62 | -21.52 | 1.52 | -58.01 | 0.1 | -16.67 | 7.1 | 0.0 | 0.03 | 0.0 | 0.11 | 0.0 | -3.41 | 0 | -3.27 | 0 | -0.9 | 0 | -4.31 | 0 | 0.00 | 0 |
| 2022 (9) | 2.66 | -22.45 | 2.81 | 1.08 | 0.23 | 9.52 | 0 | 0 | 9.73 | -30.75 | -1.32 | 0 | 3.02 | -41.25 | 31.04 | -15.16 | 0.88 | -21.43 | 0.79 | -4.82 | 3.62 | -15.22 | 0.12 | 33.33 | 7.1 | 0.0 | 0.03 | 0.0 | 0.11 | 0.0 | -1.64 | 0 | -1.49 | 0 | -0.8 | 0 | -2.44 | 0 | 0.00 | 0 |
| 2021 (8) | 3.43 | 226.67 | 2.78 | 178.0 | 0.21 | 31.25 | 0 | 0 | 14.05 | 15.35 | -0.32 | 0 | 5.14 | 4.05 | 36.58 | -9.8 | 1.12 | 20.43 | 0.83 | -7.78 | 4.27 | 408.33 | 0.09 | 0.0 | 7.1 | -34.08 | 0.03 | 50.0 | 0.11 | 0 | -0.32 | 0 | -0.18 | 0 | -0.91 | 0 | -1.23 | 0 | 0.00 | 0 |
| 2020 (7) | 1.05 | -12.5 | 1.0 | -5.66 | 0.16 | -36.0 | 0 | 0 | 12.18 | 23.53 | 0.12 | 0 | 4.94 | 20.78 | 40.56 | -2.22 | 0.93 | -2.11 | 0.9 | -10.89 | 0.84 | 9.09 | 0.09 | -10.0 | 10.77 | 0.0 | 0.02 | 0.0 | 0 | 0 | -4.75 | 0 | -4.73 | 0 | -0.85 | 0 | -5.6 | 0 | 0.00 | 0 |
| 2019 (6) | 1.2 | -11.76 | 1.06 | 17.78 | 0.25 | 0 | 0 | 0 | 9.86 | 38.68 | -0.67 | 0 | 4.09 | 37.25 | 41.48 | -1.03 | 0.95 | 48.44 | 1.01 | -13.68 | 0.77 | 0 | 0.1 | 0.0 | 10.77 | 0.0 | 0.02 | 0.0 | 0 | 0 | -4.87 | 0 | -4.85 | 0 | -0.96 | 0 | -5.83 | 0 | 0.00 | 0 |
| 2018 (5) | 1.36 | -31.66 | 0.9 | 38.46 | 0 | 0 | 0 | 0 | 7.11 | -13.29 | -1.71 | 0 | 2.98 | 10.37 | 41.91 | 27.29 | 0.64 | 0.0 | 1.17 | -37.77 | 0 | 0 | 0.1 | 25.0 | 10.77 | 0.0 | 0.02 | 0.0 | 0 | 0 | -4.2 | 0 | -4.18 | 0 | -0.74 | 0 | -4.94 | 0 | 0.00 | 0 |
| 2017 (4) | 1.99 | -14.22 | 0.65 | -52.9 | 0.18 | 20.0 | 0 | 0 | 8.2 | -12.11 | -1.94 | 0 | 2.7 | -34.47 | 32.93 | -25.44 | 0.64 | -39.05 | 1.88 | -1.05 | 1.55 | 5.44 | 0.08 | 0.0 | 10.77 | 0.0 | 0.02 | 0.0 | 0 | 0 | -2.49 | 0 | -2.47 | 0 | -0.61 | 0 | -3.1 | 0 | 0.00 | 0 |
| 2016 (3) | 2.32 | 7.91 | 1.38 | -55.63 | 0.15 | -77.61 | 0 | 0 | 9.33 | -42.9 | -1.04 | 0 | 4.12 | -40.8 | 44.16 | 3.67 | 1.05 | -13.93 | 1.9 | -1.55 | 1.47 | -10.91 | 0.08 | -20.0 | 10.77 | -1.82 | 0.02 | 0.0 | 0 | 0 | -0.54 | 0 | -0.52 | 0 | -0.41 | 0 | -0.95 | 0 | 0.00 | 0 |
| 2015 (2) | 2.15 | -27.36 | 3.11 | -33.26 | 0.67 | 103.03 | 0 | 0 | 16.34 | -25.83 | -0.79 | 0 | 6.96 | -32.56 | 42.59 | -9.07 | 1.22 | -31.46 | 1.93 | -1.53 | 1.65 | 2.48 | 0.1 | -47.37 | 10.97 | 0.0 | 0.02 | 0.0 | 0 | 0 | 0.49 | -63.16 | 0.51 | -62.22 | 0.53 | -34.57 | 1.02 | -52.34 | 0.00 | 0 |
| 2014 (1) | 2.96 | 21.81 | 4.66 | -15.12 | 0.33 | 106.25 | 0 | 0 | 22.03 | 6.07 | -1.42 | 0 | 10.32 | 2.58 | 46.85 | -3.28 | 1.78 | 20.27 | 1.96 | -1.51 | 1.61 | 7.33 | 0.19 | -26.92 | 10.97 | -0.9 | 0.02 | 0 | 0 | 0 | 1.33 | -51.99 | 1.35 | -51.26 | 0.81 | 237.5 | 2.14 | -28.9 | 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) | 6.38 | 39.61 | 376.12 | 0 | 0 | -100.0 | 0.07 | -75.0 | -80.56 | 0 | 0 | 0 | 1.16 | -1.69 | -45.02 | -0.36 | -110.37 | 41.94 | 1.79 | 5.29 | -47.97 | 34.29 | 24.46 | -21.55 | 0.42 | -4.55 | -30.0 | 0 | 0 | -100.0 | 1.02 | -26.09 | -69.37 | 0.1 | 11.11 | -9.09 | 8.6 | 21.13 | 21.13 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.49 | -276.92 | 85.46 | -0.35 | -1850.0 | 89.16 | -0.7 | 7.89 | 12.5 | -1.19 | -33.71 | 71.46 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.57 | 113.55 | 149.73 | 0 | -100.0 | -100.0 | 0.28 | 0.0 | -15.15 | 0 | 0 | 0 | 1.18 | 12.38 | -49.36 | 3.47 | 2027.78 | 854.35 | 1.7 | -13.71 | -50.15 | 27.55 | 2.38 | -34.79 | 0.44 | -8.33 | -41.33 | 0 | -100.0 | -100.0 | 1.38 | -4.83 | -59.77 | 0.09 | -10.0 | -18.18 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.13 | 96.38 | 95.27 | 0.02 | 100.58 | 100.77 | -0.76 | 6.17 | 21.65 | -0.89 | 79.77 | 76.08 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.14 | 38.06 | -21.61 | 2.07 | 1.97 | -31.91 | 0.28 | 0.0 | -3.45 | 0 | 0 | 0 | 1.05 | -42.62 | -28.08 | -0.18 | -350.0 | 72.31 | 1.97 | -25.1 | -25.38 | 26.91 | -20.9 | -15.29 | 0.48 | -4.0 | -44.19 | 0.59 | -4.84 | -21.33 | 1.45 | -4.61 | -58.81 | 0.1 | 0.0 | -9.09 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -3.59 | -5.28 | -56.77 | -3.45 | -5.5 | -60.47 | -0.81 | 10.0 | -5.19 | -4.4 | -2.09 | -43.79 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.55 | 15.67 | -41.73 | 2.03 | -17.81 | -27.76 | 0.28 | -22.22 | 21.74 | 0 | 0 | 0 | 1.83 | -13.27 | -7.11 | -0.04 | 93.55 | 92.73 | 2.63 | -23.55 | -12.91 | 34.02 | -22.16 | 9.62 | 0.5 | -16.67 | -43.18 | 0.62 | -7.46 | -21.52 | 1.52 | -54.35 | -58.01 | 0.1 | -9.09 | -16.67 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -3.41 | -1.19 | -107.93 | -3.27 | -1.24 | -119.46 | -0.9 | -12.5 | -12.5 | -4.31 | -3.36 | -76.64 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.34 | -26.78 | -58.77 | 2.47 | 2.92 | -17.67 | 0.36 | 9.09 | 16.13 | 0 | 0 | 0 | 2.11 | -9.44 | -8.66 | -0.62 | -34.78 | -87.88 | 3.44 | 0.88 | -13.57 | 43.71 | 3.44 | 20.15 | 0.6 | -20.0 | -29.41 | 0.67 | -2.9 | -12.99 | 3.33 | -2.92 | -17.78 | 0.11 | 0.0 | 10.0 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -3.37 | -22.55 | -209.17 | -3.23 | -23.75 | -240.0 | -0.8 | 17.53 | -12.68 | -4.17 | -12.1 | -131.67 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.83 | -32.97 | -46.02 | 2.4 | -21.05 | -22.08 | 0.33 | 13.79 | 43.48 | 0 | 0 | 0 | 2.33 | 59.59 | -9.34 | -0.46 | 29.23 | -187.5 | 3.41 | 29.17 | -21.25 | 42.26 | 33.01 | 19.35 | 0.75 | -12.79 | -24.24 | 0.69 | -8.0 | -13.75 | 3.43 | -2.56 | -17.55 | 0.11 | 0.0 | 10.0 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -2.75 | -20.09 | -261.84 | -2.61 | -21.4 | -320.97 | -0.97 | -25.97 | -29.33 | -3.72 | -21.57 | -146.36 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.73 | 2.63 | -25.21 | 3.04 | 8.19 | -7.88 | 0.29 | 26.09 | 52.63 | 0 | 0 | 0 | 1.46 | -25.89 | -49.31 | -0.65 | -18.18 | -132.14 | 2.64 | -12.58 | -44.19 | 31.77 | 2.35 | -8.99 | 0.86 | -2.27 | -21.82 | 0.75 | -5.06 | -11.76 | 3.52 | -2.76 | -18.71 | 0.11 | -8.33 | 10.0 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -2.29 | -39.63 | -281.67 | -2.15 | -44.3 | -377.78 | -0.77 | 3.75 | -20.31 | -3.06 | -25.41 | -146.77 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.66 | -18.15 | -22.45 | 2.81 | -6.33 | 1.08 | 0.23 | -25.81 | 9.52 | 0 | 0 | 0 | 1.97 | -14.72 | -38.05 | -0.55 | -66.67 | -34.15 | 3.02 | -24.12 | -41.25 | 31.04 | -14.68 | -15.22 | 0.88 | 3.53 | -21.43 | 0.79 | 2.6 | -4.82 | 3.62 | -10.62 | -15.22 | 0.12 | 20.0 | 33.33 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.64 | -50.46 | -412.5 | -1.49 | -56.84 | -727.78 | -0.8 | -12.68 | 12.09 | -2.44 | -35.56 | -98.37 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.25 | -4.13 | 8.7 | 3.0 | -2.6 | 44.93 | 0.31 | 34.78 | 106.67 | 0 | 0 | 0 | 2.31 | -10.12 | -35.83 | -0.33 | -106.25 | -1000.0 | 3.98 | -8.08 | -26.57 | 36.38 | 2.76 | -4.42 | 0.85 | -14.14 | -23.42 | 0.77 | -3.75 | -9.41 | 4.05 | -2.64 | 183.22 | 0.1 | 0.0 | 11.11 | 7.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.09 | -43.42 | -1311.11 | -0.95 | -53.23 | -513.04 | -0.71 | 5.33 | 26.04 | -1.8 | -19.21 | -106.9 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.39 | -7.12 | 151.11 | 3.08 | -6.67 | 65.59 | 0.23 | 21.05 | -34.29 | 0 | 0 | 0 | 2.57 | -10.76 | -33.93 | -0.16 | 42.86 | -214.29 | 4.33 | -8.46 | -22.4 | 35.40 | 1.42 | -10.73 | 0.99 | -10.0 | -6.6 | 0.8 | -5.88 | -9.09 | 4.16 | -3.93 | 143.27 | 0.1 | 0.0 | 0.0 | 7.1 | 0.0 | 20.34 | 0.03 | 0.0 | 50.0 | 0.11 | 0.0 | 0 | -0.76 | -26.67 | -430.43 | -0.62 | -37.78 | -348.0 | -0.75 | -17.19 | 21.88 | -1.51 | -21.77 | -106.85 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.65 | 6.41 | 132.48 | 3.3 | 18.71 | 95.27 | 0.19 | -9.52 | -29.63 | 0 | 0 | 0 | 2.88 | -9.43 | -14.54 | -0.28 | 31.71 | -1300.0 | 4.73 | -7.98 | -5.02 | 34.91 | -4.65 | -5.72 | 1.1 | -1.79 | 20.88 | 0.85 | 2.41 | -7.61 | 4.33 | 1.41 | 370.65 | 0.1 | 11.11 | 11.11 | 7.1 | 0.0 | 20.34 | 0.03 | 0.0 | 50.0 | 0.11 | 0.0 | 0 | -0.6 | -87.5 | -700.0 | -0.45 | -150.0 | -475.0 | -0.64 | 29.67 | 29.67 | -1.24 | -0.81 | -53.09 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.43 | 14.72 | 226.67 | 2.78 | 34.3 | 178.0 | 0.21 | 40.0 | 31.25 | 0 | 0 | 0 | 3.18 | -11.67 | -5.92 | -0.41 | -1266.67 | -783.33 | 5.14 | -5.17 | 4.05 | 36.61 | -3.82 | -9.74 | 1.12 | 0.9 | 20.43 | 0.83 | -2.35 | -7.78 | 4.27 | 198.6 | 408.33 | 0.09 | 0.0 | 0.0 | 7.1 | 0.0 | -34.08 | 0.03 | 0.0 | 50.0 | 0.11 | 0.0 | 0 | -0.32 | -455.56 | 93.26 | -0.18 | -178.26 | 96.19 | -0.91 | 5.21 | -7.06 | -1.23 | -41.38 | 78.04 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.99 | 121.48 | 130.0 | 2.07 | 11.29 | 60.47 | 0.15 | -57.14 | -28.57 | 0 | 0 | 0 | 3.6 | -7.46 | 4.96 | -0.03 | -121.43 | 0 | 5.42 | -2.87 | 5.45 | 38.06 | -4.03 | -13.29 | 1.11 | 4.72 | 30.59 | 0.85 | -3.41 | -6.59 | 1.43 | -16.37 | 68.24 | 0.09 | -10.0 | 0.0 | 7.1 | 20.34 | -34.08 | 0.03 | 50.0 | 50.0 | 0.11 | 0 | 0 | 0.09 | -60.87 | 101.87 | 0.23 | -8.0 | 104.8 | -0.96 | 0.0 | 4.95 | -0.87 | -19.18 | 85.05 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.35 | -14.01 | 21.62 | 1.86 | 10.06 | 116.28 | 0.35 | 29.63 | 0 | 0 | 0 | 0 | 3.89 | 15.43 | 18.96 | 0.14 | 800.0 | 40.0 | 5.58 | 12.05 | 21.3 | 39.66 | 7.11 | 0 | 1.06 | 16.48 | 34.18 | 0.88 | -4.35 | -4.35 | 1.71 | 85.87 | 116.46 | 0.1 | 11.11 | 11.11 | 5.9 | 0.0 | -45.22 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.23 | 130.0 | 104.78 | 0.25 | 108.33 | 105.22 | -0.96 | -5.49 | 15.04 | -0.73 | 9.88 | 87.71 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.57 | 49.52 | 29.75 | 1.69 | 69.0 | 53.64 | 0.27 | 68.75 | -32.5 | 0 | 0 | 0 | 3.37 | -0.3 | 60.48 | -0.02 | -133.33 | 60.0 | 4.98 | 0.81 | 27.69 | 37.03 | -8.71 | 0 | 0.91 | -2.15 | -3.19 | 0.92 | 2.22 | -4.17 | 0.92 | 9.52 | 3.37 | 0.09 | 0.0 | 0.0 | 5.9 | -45.22 | -45.22 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | 102.11 | 102.03 | 0.12 | 102.54 | 102.45 | -0.91 | -7.06 | 11.65 | -0.81 | 85.54 | 86.39 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.05 | -19.23 | -12.5 | 1.0 | -22.48 | -4.76 | 0.16 | -23.81 | 0 | 0 | 0 | 0 | 3.38 | -1.46 | 16.15 | 0.06 | 0 | 166.67 | 4.94 | -3.89 | 20.78 | 40.56 | -7.6 | 0 | 0.93 | 9.41 | -2.11 | 0.9 | -1.1 | -10.89 | 0.84 | -1.18 | 9.09 | 0.09 | 0.0 | -10.0 | 10.77 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -4.75 | 1.25 | 2.46 | -4.73 | 1.25 | 2.47 | -0.85 | 15.84 | 11.46 | -5.6 | 3.78 | 3.95 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.3 | 17.12 | 0.0 | 1.29 | 50.0 | 0.0 | 0.21 | 0 | 0.0 | 0 | 0 | 0.0 | 3.43 | 4.89 | 0.0 | 0 | -100.0 | 0.0 | 5.14 | 11.74 | 0.0 | 43.89 | 0 | 0.0 | 0.85 | 7.59 | 0.0 | 0.91 | -1.09 | 0.0 | 0.85 | 7.59 | 0.0 | 0.09 | 0.0 | 0.0 | 10.77 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | -4.81 | 0.0 | 0.0 | -4.79 | 0.0 | 0.0 | -1.01 | 10.62 | 0.0 | -5.82 | 2.02 | 0.0 | 0.00 | 0 | 0.0 |
