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) | 2.17 | -14.23 | 1.5 | -60.11 | 0.92 | 50.82 | 0 | 0 | 6.3 | -36.36 | -3.9 | 0 | 1.04 | -18.11 | 16.51 | 28.68 | 3.36 | -16.63 | 0.25 | 4.17 | 1.02 | -32.45 | 0.13 | -13.33 | 9.65 | 26.14 | 0 | 0 | 0.04 | 0.0 | -5.61 | 0 | -5.57 | 0 | -0.16 | 0 | -5.77 | 0 | -0.04 | 0 |
| 2022 (9) | 2.53 | 36.76 | 3.76 | -28.92 | 0.61 | 69.44 | 0 | 0 | 9.9 | -24.66 | -0.26 | 0 | 1.27 | -39.23 | 12.83 | -19.35 | 4.03 | -1.71 | 0.24 | 9.09 | 1.51 | 143.55 | 0.15 | -16.67 | 7.65 | 0.0 | 0 | 0 | 0.04 | 0.0 | -1.7 | 0 | -1.66 | 0 | -0.09 | 0 | -1.79 | 0 | 0.01 | -17.93 |
| 2021 (8) | 1.85 | -2.63 | 5.29 | -10.49 | 0.36 | -77.64 | 0 | 0 | 13.14 | -13.67 | -1.33 | 0 | 2.09 | -2.34 | 15.91 | 13.12 | 4.1 | -13.87 | 0.22 | -4.35 | 0.62 | 29.17 | 0.18 | -5.26 | 7.65 | 0.0 | 0 | 0 | 0.04 | 0 | -1.33 | 0 | -1.29 | 0 | -0.22 | 0 | -1.55 | 0 | 0.01 | -51.61 |
| 2020 (7) | 1.9 | -12.44 | 5.91 | -0.17 | 1.61 | -44.1 | 0 | 0 | 15.22 | 4.46 | 0.07 | 0 | 2.14 | -23.84 | 14.06 | -27.1 | 4.76 | 18.7 | 0.23 | -14.81 | 0.48 | -75.0 | 0.19 | -5.0 | 7.65 | 0.66 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0.04 | 0 | -0.34 | 0 | -0.3 | 0 | 0.01 | -15.5 |
| 2019 (6) | 2.17 | -28.85 | 5.92 | -13.07 | 2.88 | -24.41 | 0 | 0 | 14.57 | -27.62 | -3.21 | 0 | 2.81 | -14.33 | 19.29 | 18.36 | 4.01 | -41.29 | 0.27 | 8.0 | 1.92 | -52.48 | 0.2 | 25.0 | 7.6 | 1.2 | 2.11 | 0.0 | 0.01 | 0.0 | -5.22 | 0 | -3.1 | 0 | -0.28 | 0 | -5.5 | 0 | 0.02 | 77.0 |
| 2018 (5) | 3.05 | -24.13 | 6.81 | 39.55 | 3.81 | 34.63 | 0 | 0 | 20.13 | 9.76 | -1.8 | 0 | 3.28 | -31.95 | 16.29 | -38.0 | 6.83 | 31.09 | 0.25 | -3.85 | 4.04 | -48.93 | 0.16 | -15.79 | 7.51 | 3.59 | 2.11 | 0.0 | 0.01 | -83.33 | -2.0 | 0 | 0.11 | -94.27 | -0.61 | 0 | -2.61 | 0 | 0.01 | 3.98 |
| 2017 (4) | 4.02 | 64.75 | 4.88 | 188.76 | 2.83 | -70.88 | 0 | 0 | 18.34 | -51.6 | -6.41 | 0 | 4.82 | -35.04 | 26.28 | 34.2 | 5.21 | -41.0 | 0.26 | 0 | 7.91 | 7810.0 | 0.19 | -72.46 | 7.25 | -0.14 | 2.11 | 15.3 | 0.06 | 0 | -0.25 | 0 | 1.92 | -78.76 | -0.06 | 0 | -0.31 | 0 | 0.01 | -88.65 |
| 2016 (3) | 2.44 | -68.68 | 1.69 | 16800.0 | 9.72 | 0 | 0 | 0 | 37.89 | -16.39 | 2.78 | -64.36 | 7.42 | -26.1 | 19.58 | -11.6 | 8.83 | 2.44 | 0 | 0 | 0.1 | -98.96 | 0.69 | 6800.0 | 7.26 | -30.06 | 1.83 | 74.29 | 0 | 0 | 7.21 | -30.81 | 9.04 | -21.19 | -0.38 | 0 | 6.83 | -28.63 | 0.07 | 0 |
| 2015 (2) | 7.79 | 120.06 | 0.01 | -99.66 | 0 | 0 | 0 | 0 | 45.32 | 88.36 | 7.8 | 168.97 | 10.04 | 62.99 | 22.15 | -13.47 | 8.62 | 62.34 | 0 | 0 | 9.58 | 1816.0 | 0.01 | -94.12 | 10.38 | 2.77 | 1.05 | 38.16 | 0 | 0 | 10.42 | 87.75 | 11.47 | 81.77 | -0.85 | 0 | 9.57 | 72.12 | 0.00 | 0 |
| 2014 (1) | 3.54 | 8.92 | 2.95 | 21.9 | 0.13 | 0.0 | 0 | 0 | 24.06 | 19.46 | 2.9 | 198.97 | 6.16 | 32.76 | 25.60 | 11.13 | 5.31 | 41.6 | 0 | 0 | 0.5 | 163.16 | 0.17 | -41.38 | 10.1 | -0.2 | 0.76 | 15.15 | 0 | 0 | 5.55 | 53.74 | 6.31 | 44.72 | 0.01 | 0 | 5.56 | 61.16 | 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) | 3.95 | -27.92 | 112.37 | 0.6 | -68.09 | 233.33 | 0.38 | -32.14 | -58.7 | 0 | 0 | 0 | 1.32 | -9.59 | -18.52 | -0.56 | -7.69 | 40.43 | 0.8 | 11.11 | -23.08 | 13.25 | 16.63 | -17.35 | 2.47 | -4.63 | -36.34 | 0.27 | 0.0 | 8.0 | 0.92 | 253.85 | -31.85 | 0.12 | 0.0 | -7.69 | 11.15 | 0.0 | 15.54 | 0 | 0 | 0 | 0 | 0 | -100.0 | -4.05 | -16.05 | -5.19 | -4.05 | -16.05 | -6.58 | -0.09 | 25.0 | 25.0 | -4.14 | -14.68 | -4.28 | -0.05 | -10.75 | -77.2 |
| 24Q2 (19) | 5.48 | -11.9 | 156.07 | 1.88 | 48.03 | -40.88 | 0.56 | -39.78 | -34.12 | 0 | 0 | 0 | 1.46 | -1.35 | -5.19 | -0.52 | 37.35 | 1.89 | 0.72 | -21.74 | -13.25 | 11.36 | -20.75 | -2.03 | 2.59 | -7.17 | -32.55 | 0.27 | 3.85 | 12.5 | 0.26 | -67.09 | -83.65 | 0.12 | 0.0 | -14.29 | 11.15 | 0.0 | 45.75 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -3.49 | 45.81 | -20.34 | -3.49 | 45.38 | -22.03 | -0.12 | 0.0 | 42.86 | -3.61 | 44.97 | -16.08 | -0.04 | -13.51 | -42.11 |
| 24Q1 (18) | 6.22 | 186.64 | 126.18 | 1.27 | -15.33 | -62.65 | 0.93 | 1.09 | 20.78 | 0 | 0 | 0 | 1.48 | -16.85 | 9.63 | -0.83 | 52.84 | -23.88 | 0.92 | -11.54 | 19.48 | 14.33 | -13.33 | 55.03 | 2.79 | -16.96 | -29.19 | 0.26 | 4.0 | 8.33 | 0.79 | -22.55 | -57.07 | 0.12 | -7.69 | -14.29 | 11.15 | 15.54 | 45.75 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -6.44 | -14.8 | -171.73 | -6.39 | -14.72 | -174.25 | -0.12 | 25.0 | -9.09 | -6.56 | -13.69 | -164.52 | -0.04 | 17.46 | -260.87 |
| 23Q4 (17) | 2.17 | 16.67 | -14.23 | 1.5 | 733.33 | -60.11 | 0.92 | 0.0 | 50.82 | 0 | 0 | 0 | 1.78 | 9.88 | -10.1 | -1.76 | -87.23 | -506.9 | 1.04 | 0.0 | -18.11 | 16.53 | 3.18 | 28.89 | 3.36 | -13.4 | -16.63 | 0.25 | 0.0 | 4.17 | 1.02 | -24.44 | -32.45 | 0.13 | 0.0 | -13.33 | 9.65 | 0.0 | 26.14 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -5.61 | -45.71 | -230.0 | -5.57 | -46.58 | -235.54 | -0.16 | -33.33 | -77.78 | -5.77 | -45.34 | -222.35 | -0.04 | -70.78 | -950.96 |
| 23Q3 (16) | 1.86 | -13.08 | 9.41 | 0.18 | -94.34 | -94.44 | 0.92 | 8.24 | 58.62 | 0 | 0 | 0 | 1.62 | 5.19 | -29.26 | -0.94 | -77.36 | -2250.0 | 1.04 | 25.3 | -35.4 | 16.02 | 38.24 | 10.88 | 3.88 | 1.04 | -6.28 | 0.25 | 4.17 | 4.17 | 1.35 | -15.09 | 18.42 | 0.13 | -7.14 | -18.75 | 9.65 | 26.14 | 26.14 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -3.85 | -32.76 | -196.15 | -3.8 | -32.87 | -201.59 | -0.12 | 42.86 | 40.0 | -3.97 | -27.65 | -164.67 | -0.03 | 11.19 | -231.5 |
| 23Q2 (15) | 2.14 | -22.18 | -2.73 | 3.18 | -6.47 | -25.87 | 0.85 | 10.39 | 254.17 | 0 | 0 | 0 | 1.54 | 14.07 | -43.17 | -0.53 | 20.9 | -411.76 | 0.83 | 7.79 | -40.29 | 11.59 | 25.41 | -0.67 | 3.84 | -2.54 | -6.11 | 0.24 | 0.0 | 9.09 | 1.59 | -13.59 | 117.81 | 0.14 | 0.0 | -17.65 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -2.9 | -22.36 | -130.16 | -2.86 | -22.75 | -134.43 | -0.21 | -90.91 | 4.55 | -3.11 | -25.4 | -110.14 | -0.03 | -188.25 | -2413.87 |
| 23Q1 (14) | 2.75 | 8.7 | 25.0 | 3.4 | -9.57 | -30.33 | 0.77 | 26.23 | 250.0 | 0 | 0 | 0 | 1.35 | -31.82 | -53.77 | -0.67 | -131.03 | -570.0 | 0.77 | -39.37 | -53.05 | 9.24 | -27.94 | -29.54 | 3.94 | -2.23 | -3.19 | 0.24 | 0.0 | 9.09 | 1.84 | 21.85 | 159.15 | 0.14 | -6.67 | -17.65 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -2.37 | -39.41 | -65.73 | -2.33 | -40.36 | -68.84 | -0.11 | -22.22 | -22.22 | -2.48 | -38.55 | -63.16 | -0.01 | -294.64 | -898.71 |
| 22Q4 (13) | 2.53 | 48.82 | 36.76 | 3.76 | 16.05 | -28.92 | 0.61 | 5.17 | 69.44 | 0 | 0 | 0 | 1.98 | -13.54 | -38.51 | -0.29 | -625.0 | 0.0 | 1.27 | -21.12 | -39.23 | 12.83 | -11.24 | -19.41 | 4.03 | -2.66 | -1.71 | 0.24 | 0.0 | 9.09 | 1.51 | 32.46 | 143.55 | 0.15 | -6.25 | -16.67 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -1.7 | -30.77 | -27.82 | -1.66 | -31.75 | -28.68 | -0.09 | 55.0 | 59.09 | -1.79 | -19.33 | -15.48 | 0.01 | -73.61 | -17.93 |
| 22Q3 (12) | 1.7 | -22.73 | -4.49 | 3.24 | -24.48 | -40.44 | 0.58 | 141.67 | -13.43 | 0 | 0 | 0 | 2.29 | -15.5 | -25.16 | -0.04 | -123.53 | 87.88 | 1.61 | 15.83 | -17.44 | 14.45 | 23.83 | -1.2 | 4.14 | 1.22 | -3.04 | 0.24 | 9.09 | 9.09 | 1.14 | 56.16 | 96.55 | 0.16 | -5.88 | -11.11 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | -1.3 | -3.17 | -25.0 | -1.26 | -3.28 | -27.27 | -0.2 | 9.09 | 16.67 | -1.5 | -1.35 | -17.19 | 0.02 | 1462.75 | 130.25 |
| 22Q2 (11) | 2.2 | 0.0 | 7.84 | 4.29 | -12.09 | -24.47 | 0.24 | 9.09 | -76.47 | 0 | 0 | 0 | 2.71 | -7.19 | -17.88 | 0.17 | 270.0 | 151.52 | 1.39 | -15.24 | -33.49 | 11.67 | -11.05 | -19.98 | 4.09 | 0.49 | -5.76 | 0.22 | 0.0 | 4.76 | 0.73 | 2.82 | 15.87 | 0.17 | 0.0 | -10.53 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | -1.26 | 11.89 | -90.91 | -1.22 | 11.59 | -84.85 | -0.22 | -144.44 | 21.43 | -1.48 | 2.63 | -57.45 | 0.00 | -0.5 | -89.28 |
| 22Q1 (10) | 2.2 | 18.92 | 0.0 | 4.88 | -7.75 | -15.72 | 0.22 | -38.89 | -83.94 | 0 | 0 | 0 | 2.92 | -9.32 | -17.75 | -0.1 | 65.52 | 73.68 | 1.64 | -21.53 | -24.07 | 13.12 | -17.58 | -6.64 | 4.07 | -0.73 | -8.74 | 0.22 | 0.0 | 4.76 | 0.71 | 14.52 | 2.9 | 0.17 | -5.56 | -10.53 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | -1.43 | -7.52 | -333.33 | -1.38 | -6.98 | -318.18 | -0.09 | 59.09 | 70.0 | -1.52 | 1.94 | -141.27 | 0.00 | -80.0 | -90.68 |
| 21Q4 (9) | 1.85 | 3.93 | -2.63 | 5.29 | -2.76 | -10.49 | 0.36 | -46.27 | -77.64 | 0 | 0 | 0 | 3.22 | 5.23 | -5.85 | -0.29 | 12.12 | -70.59 | 2.09 | 7.18 | -2.34 | 15.92 | 8.81 | 13.14 | 4.1 | -3.98 | -13.87 | 0.22 | 0.0 | -4.35 | 0.62 | 6.9 | 29.17 | 0.18 | 0.0 | -5.26 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | -1.33 | -27.88 | -3425.0 | -1.29 | -30.3 | -3325.0 | -0.22 | 8.33 | 35.29 | -1.55 | -21.09 | -416.67 | 0.01 | -25.96 | -51.61 |
| 21Q3 (8) | 1.78 | -12.75 | -1.66 | 5.44 | -4.23 | -3.03 | 0.67 | -34.31 | -59.88 | 0 | 0 | 0 | 3.06 | -7.27 | -24.63 | -0.33 | 0.0 | -353.85 | 1.95 | -6.7 | -23.83 | 14.63 | 0.3 | -12.4 | 4.27 | -1.61 | -7.58 | 0.22 | 4.76 | -12.0 | 0.58 | -7.94 | -31.76 | 0.18 | -5.26 | -10.0 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0 | 0 | -1.04 | -57.58 | -533.33 | -0.99 | -50.0 | -512.5 | -0.24 | 14.29 | 44.19 | -1.28 | -36.17 | -573.68 | 0.01 | -27.27 | -20.8 |
| 21Q2 (7) | 2.04 | -7.27 | -6.42 | 5.68 | -1.9 | -9.41 | 1.02 | -25.55 | -40.7 | 0 | 0 | 0 | 3.3 | -7.04 | -23.96 | -0.33 | 13.16 | -250.0 | 2.09 | -3.24 | -26.15 | 14.58 | 3.78 | 0 | 4.34 | -2.69 | -2.25 | 0.21 | 0.0 | -16.0 | 0.63 | -8.7 | -49.19 | 0.19 | 0.0 | -9.52 | 7.65 | 0.0 | 0.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.66 | -100.0 | -700.0 | -0.66 | -100.0 | -700.0 | -0.28 | 6.67 | 31.71 | -0.94 | -49.21 | -213.33 | 0.01 | -13.45 | -11.89 |
| 21Q1 (6) | 2.2 | 15.79 | 8.91 | 5.79 | -2.03 | -11.33 | 1.37 | -14.91 | -42.44 | 0 | 0 | 0 | 3.55 | 3.8 | 4.72 | -0.38 | -123.53 | -245.45 | 2.16 | 0.93 | -26.28 | 14.05 | -0.12 | 0 | 4.46 | -6.3 | -1.98 | 0.21 | -8.7 | -19.23 | 0.69 | 43.75 | -54.0 | 0.19 | 0.0 | -5.0 | 7.65 | 0.0 | 0.66 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.33 | -925.0 | 93.81 | -0.33 | -925.0 | 89.72 | -0.3 | 11.76 | 14.29 | -0.63 | -110.0 | 88.91 | 0.01 | 3.83 | -7.59 |
| 20Q4 (5) | 1.9 | 4.97 | -12.44 | 5.91 | 5.35 | -0.17 | 1.61 | -3.59 | -44.1 | 0 | 0 | 0 | 3.42 | -15.76 | -3.39 | -0.17 | -230.77 | 86.07 | 2.14 | -16.41 | -23.84 | 14.07 | -15.75 | 0 | 4.76 | 3.03 | 18.7 | 0.23 | -8.0 | -14.81 | 0.48 | -43.53 | -75.0 | 0.19 | -5.0 | -5.0 | 7.65 | 0.0 | 0.66 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.04 | -83.33 | 100.77 | 0.04 | -83.33 | 101.29 | -0.34 | 20.93 | -21.43 | -0.3 | -57.89 | 94.55 | 0.01 | 21.17 | -15.5 |
| 20Q3 (4) | 1.81 | -16.97 | 0.0 | 5.61 | -10.53 | 0.0 | 1.67 | -2.91 | 0.0 | 0 | 0 | 0.0 | 4.06 | -6.45 | 0.0 | 0.13 | -40.91 | 0.0 | 2.56 | -9.54 | 0.0 | 16.70 | 0 | 0.0 | 4.62 | 4.05 | 0.0 | 0.25 | 0.0 | 0.0 | 0.85 | -31.45 | 0.0 | 0.2 | -4.76 | 0.0 | 7.65 | 0.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.24 | 118.18 | 0.0 | 0.24 | 118.18 | 0.0 | -0.43 | -4.88 | 0.0 | -0.19 | 36.67 | 0.0 | 0.01 | -19.09 | 0.0 |
