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) | 0.97 | 31.08 | 2.61 | 605.41 | 1.1 | -9.09 | 0 | 0 | 5.39 | -6.26 | 0.01 | -80.0 | 0.5 | 233.33 | 9.28 | 255.6 | 3.22 | 1.58 | 0 | 0 | 8.34 | -18.16 | 0.16 | -5.88 | 5.02 | 0.0 | 0.37 | 2.78 | 11.19 | 0.0 | 0.05 | 0.0 | 11.6 | 0.0 | 0.29 | 0.0 | 0.34 | 0.0 | 0.01 | 43.79 |
| 2022 (9) | 0.74 | -33.93 | 0.37 | -42.19 | 1.21 | 19.8 | 0 | 0 | 5.75 | 28.92 | 0.05 | -86.11 | 0.15 | -74.14 | 2.61 | -79.94 | 3.17 | 1.6 | 0 | 0 | 10.19 | 7.72 | 0.17 | 0.0 | 5.02 | 0.0 | 0.36 | 0.0 | 11.19 | 0.0 | 0.05 | 0 | 11.6 | 9.54 | 0.29 | 0.0 | 0.34 | 0 | 0.01 | -4.22 |
| 2021 (8) | 1.12 | 86.67 | 0.64 | 56.1 | 1.01 | 20.24 | 0 | 0 | 4.46 | 57.6 | 0.36 | 0 | 0.58 | 286.67 | 13.00 | 145.35 | 3.12 | 0.32 | 0 | 0 | 9.46 | 0.32 | 0.17 | -5.56 | 5.02 | 0.0 | 0.36 | 0.0 | 11.19 | 0.0 | -0.96 | 0 | 10.59 | 3.52 | 0.29 | 0.0 | -0.67 | 0 | 0.01 | -15.05 |
| 2020 (7) | 0.6 | 100.0 | 0.41 | -18.0 | 0.84 | -9.68 | 0 | 0 | 2.83 | -9.87 | -0.92 | 0 | 0.15 | 36.36 | 5.30 | 51.3 | 3.11 | -0.32 | 28.0 | -0.04 | 9.43 | -0.95 | 0.18 | 0.0 | 5.02 | 0.0 | 0.36 | 0.0 | 11.19 | 0.0 | -1.32 | 0 | 10.23 | -8.33 | 0.29 | 0.0 | -1.03 | 0 | 0.01 | -11.28 |
| 2019 (6) | 0.3 | -50.82 | 0.5 | -44.44 | 0.93 | -54.85 | 0 | 0 | 3.14 | -70.41 | -0.49 | 0 | 0.11 | -96.25 | 3.50 | -87.31 | 3.12 | -4.0 | 28.01 | -0.18 | 9.52 | -6.67 | 0.18 | 5.88 | 5.02 | 0.0 | 0.36 | 12.5 | 11.19 | 0.0 | -0.4 | 0 | 11.16 | -6.22 | 0.29 | 0.0 | -0.11 | 0 | 0.01 | 7.71 |
| 2018 (5) | 0.61 | -17.57 | 0.9 | -87.87 | 2.06 | 106.0 | 0 | 0 | 10.61 | 197.2 | 1.16 | 0 | 2.93 | 2563.64 | 27.62 | 796.25 | 3.25 | -64.9 | 28.06 | 25409.09 | 10.2 | -6.08 | 0.17 | 0.0 | 5.02 | 59.87 | 0.32 | 0.0 | 11.19 | 0.0 | 0.38 | 0 | 11.9 | 10.8 | 0.29 | 0 | 0.67 | 0 | 0.01 | 0 |
| 2017 (4) | 0.74 | 957.14 | 7.42 | 12.59 | 1.0 | -61.39 | 0 | 0 | 3.57 | 24.39 | -0.59 | 0 | 0.11 | 266.67 | 3.08 | 194.77 | 9.26 | -2.42 | 0.11 | -68.57 | 10.86 | -9.2 | 0.17 | 70.0 | 3.14 | 11.74 | 0.32 | 0.0 | 11.19 | 0.0 | -0.77 | 0 | 10.74 | -5.21 | 0 | 0 | -0.77 | 0 | -0.00 | 0 |
| 2016 (3) | 0.07 | 75.0 | 6.59 | -3.37 | 2.59 | -59.53 | 0 | 0 | 2.87 | 114.18 | -0.19 | 0 | 0.03 | 200.0 | 1.05 | 40.07 | 9.49 | -6.69 | 0.35 | -98.76 | 11.96 | 4.27 | 0.1 | 0 | 2.81 | 29.49 | 0.32 | 1500.0 | 11.19 | 32.74 | -0.19 | 0 | 11.33 | -1.65 | 0 | 0 | -0.19 | 0 | -0.01 | 0 |
| 2015 (2) | 0.04 | -89.47 | 6.82 | 27.24 | 6.4 | -42.19 | 0.02 | 0 | 1.34 | -33.0 | 3.07 | 7575.0 | 0.01 | -66.67 | 0.75 | -50.25 | 10.17 | 6.49 | 28.33 | 16.68 | 11.47 | 448.8 | 0 | 0 | 2.17 | 0.0 | 0.02 | 100.0 | 8.43 | 0.96 | 3.07 | 3737.5 | 11.52 | 36.49 | 0 | 0 | 3.07 | 3737.5 | 0.00 | 0 |
| 2014 (1) | 0.38 | 850.0 | 5.36 | 272.22 | 11.07 | 342.8 | 0 | 0 | 2.0 | -36.51 | 0.04 | -60.0 | 0.03 | -84.21 | 1.50 | -75.13 | 9.55 | 185.93 | 24.28 | 3.23 | 2.09 | -82.57 | 0.15 | 0 | 2.17 | 5.34 | 0.01 | 0.0 | 8.35 | 0.0 | 0.08 | 100.0 | 8.44 | 0.36 | 0 | 0 | 0.08 | 100.0 | 0.03 | 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) | 0.92 | -22.03 | 3.37 | 1.74 | 2.96 | -37.63 | 0.82 | -5.75 | 13.89 | 0 | 0 | 0 | 1.26 | 2.44 | -6.67 | -0.12 | -100.0 | -700.0 | 0.68 | 0.0 | 223.81 | 13.13 | 1.74 | 225.06 | 3.24 | 0.0 | 0.93 | 0 | 0 | 0 | 9.04 | -1.95 | 9.71 | 0.16 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | -0.06 | -220.0 | -160.0 | 11.49 | -1.03 | -1.46 | 0.29 | 0.0 | 0.0 | 0.23 | -32.35 | -41.03 | 0.01 | 5.53 | -18.38 |
| 24Q2 (19) | 1.18 | 21.65 | 100.0 | 1.69 | 284.09 | -44.59 | 0.87 | -27.5 | 12.99 | 0 | 0 | 0 | 1.23 | -9.56 | -9.56 | -0.06 | -200.0 | -400.0 | 0.68 | 3.03 | 100.0 | 12.90 | 5.57 | 108.35 | 3.24 | 0.31 | 1.25 | 0 | 0 | 0 | 9.22 | 16.71 | 8.85 | 0.16 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | 0.05 | -54.55 | -37.5 | 11.61 | -0.51 | -0.26 | 0.29 | 0.0 | 0.0 | 0.34 | -15.0 | -8.11 | 0.01 | -25.48 | -16.42 |
| 24Q1 (18) | 0.97 | 0.0 | 42.65 | 0.44 | -83.14 | -76.22 | 1.2 | 9.09 | 37.93 | 0 | 0 | 0 | 1.36 | 2.26 | 0.0 | 0.06 | 200.0 | 200.0 | 0.66 | 32.0 | 1220.0 | 12.22 | 32.0 | 1256.67 | 3.23 | 0.31 | 1.25 | 0 | 0 | 0 | 7.9 | -5.28 | -20.76 | 0.16 | 0.0 | -5.88 | 5.02 | 0.0 | 0.0 | 0.37 | 0.0 | 2.78 | 11.19 | 0.0 | 0.0 | 0.11 | 120.0 | 83.33 | 11.67 | 0.6 | 0.52 | 0.29 | 0.0 | 0.0 | 0.4 | 17.65 | 14.29 | 0.01 | 3.48 | 34.19 |
| 23Q4 (17) | 0.97 | 8.99 | 31.08 | 2.61 | -6.45 | 605.41 | 1.1 | 52.78 | -9.09 | 0 | 0 | 0 | 1.33 | -1.48 | 17.7 | -0.06 | -400.0 | 70.0 | 0.5 | 138.1 | 233.33 | 9.26 | 129.28 | 254.32 | 3.22 | 0.31 | 1.58 | 0 | 0 | 0 | 8.34 | 1.21 | -18.16 | 0.16 | 0.0 | -5.88 | 5.02 | 0.0 | 0.0 | 0.37 | 0.0 | 2.78 | 11.19 | 0.0 | 0.0 | 0.05 | -50.0 | 0.0 | 11.6 | -0.51 | 0.0 | 0.29 | 0.0 | 0.0 | 0.34 | -12.82 | 0.0 | 0.01 | 0.3 | 43.79 |
| 23Q3 (16) | 0.89 | 50.85 | -11.88 | 2.79 | -8.52 | 372.88 | 0.72 | -6.49 | -36.84 | 0 | 0 | 0 | 1.35 | -0.74 | -17.68 | 0.02 | 0.0 | -66.67 | 0.21 | -38.24 | 5.0 | 4.04 | -34.79 | 26.4 | 3.21 | 0.31 | 1.26 | 0 | 0 | 0 | 8.24 | -2.72 | -20.62 | 0.16 | 0.0 | -5.88 | 5.02 | 0.0 | 0.0 | 0.37 | 0.0 | 2.78 | 11.19 | 0.0 | 0.0 | 0.1 | 25.0 | -60.0 | 11.66 | 0.17 | -1.19 | 0.29 | 0.0 | 0.0 | 0.39 | 5.41 | -27.78 | 0.01 | 8.06 | 53.32 |
| 23Q2 (15) | 0.59 | -13.24 | -44.86 | 3.05 | 64.86 | 425.86 | 0.77 | -11.49 | -25.24 | 0 | 0 | 0 | 1.36 | 0.0 | -4.23 | 0.02 | 0.0 | -71.43 | 0.34 | 580.0 | 9.68 | 6.19 | 587.43 | 9.88 | 3.2 | 0.31 | 1.59 | 0 | 0 | 0 | 8.47 | -15.05 | -18.87 | 0.16 | -5.88 | -5.88 | 5.02 | 0.0 | 0.0 | 0.37 | 2.78 | 2.78 | 11.19 | 0.0 | 0.0 | 0.08 | 33.33 | -55.56 | 11.64 | 0.26 | -0.85 | 0.29 | 0.0 | 0.0 | 0.37 | 5.71 | -21.28 | 0.01 | 19.64 | 50.15 |
| 23Q1 (14) | 0.68 | -8.11 | -34.62 | 1.85 | 400.0 | 203.28 | 0.87 | -28.1 | -7.45 | 0 | 0 | 0 | 1.36 | 20.35 | -12.26 | 0.02 | 110.0 | -81.82 | 0.05 | -66.67 | -92.42 | 0.90 | -65.53 | -93.16 | 3.19 | 0.63 | 1.59 | 0 | 0 | 0 | 9.97 | -2.16 | 7.55 | 0.17 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | 0.06 | 20.0 | 107.06 | 11.61 | 0.09 | 8.5 | 0.29 | 0.0 | 0.0 | 0.35 | 2.94 | 162.5 | 0.01 | 10.89 | 12.67 |
| 22Q4 (13) | 0.74 | -26.73 | -33.93 | 0.37 | -37.29 | -42.19 | 1.21 | 6.14 | 19.8 | 0 | 0 | 0 | 1.13 | -31.1 | -31.52 | -0.2 | -433.33 | -190.91 | 0.15 | -25.0 | -74.14 | 2.61 | -18.21 | -79.91 | 3.17 | 0.0 | 1.6 | 0 | 0 | 0 | 10.19 | -1.83 | 7.72 | 0.17 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | 0.05 | -80.0 | 105.21 | 11.6 | -1.69 | 9.54 | 0.29 | 0.0 | 0.0 | 0.34 | -37.04 | 150.75 | 0.01 | 6.95 | -4.22 |
| 22Q3 (12) | 1.01 | -5.61 | 74.14 | 0.59 | 1.72 | 63.89 | 1.14 | 10.68 | 8.57 | 0 | 0 | 0 | 1.64 | 15.49 | 86.36 | 0.06 | -14.29 | 100.0 | 0.2 | -35.48 | -4.76 | 3.19 | -43.32 | -42.49 | 3.17 | 0.63 | 1.93 | 0 | 0 | -100.0 | 10.38 | -0.57 | 13.82 | 0.17 | 0.0 | -5.56 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | 0.25 | 38.89 | 121.01 | 11.8 | 0.51 | 13.79 | 0.29 | 0.0 | 0.0 | 0.54 | 14.89 | 160.0 | 0.01 | 5.83 | -6.54 |
| 22Q2 (11) | 1.07 | 2.88 | 72.58 | 0.58 | -4.92 | 56.76 | 1.03 | 9.57 | -18.25 | 0 | 0 | 0 | 1.42 | -8.39 | 52.69 | 0.07 | -36.36 | 133.33 | 0.31 | -53.03 | 29.17 | 5.64 | -57.21 | -16.86 | 3.15 | 0.32 | 1.29 | 0 | 0 | -100.0 | 10.44 | 12.62 | 14.6 | 0.17 | 0.0 | -5.56 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | 0.18 | 121.18 | 114.88 | 11.74 | 9.72 | 13.54 | 0.29 | 0.0 | 0.0 | 0.47 | 183.93 | 151.09 | 0.01 | -10.22 | -24.34 |
| 22Q1 (10) | 1.04 | -7.14 | 55.22 | 0.61 | -4.69 | 27.08 | 0.94 | -6.93 | -14.55 | 0 | 0 | 0 | 1.55 | -6.06 | 55.0 | 0.11 | -50.0 | 37.5 | 0.66 | 13.79 | 450.0 | 13.17 | 1.3 | 245.81 | 3.14 | 0.64 | 0.96 | 0 | 0 | -100.0 | 9.27 | -2.01 | 1.31 | 0.17 | 0.0 | -5.56 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | -0.85 | 11.46 | 31.45 | 10.7 | 1.04 | 3.78 | 0.29 | 0.0 | 0.0 | -0.56 | 16.42 | 41.05 | 0.01 | -5.73 | -19.6 |
| 21Q4 (9) | 1.12 | 93.1 | 86.67 | 0.64 | 77.78 | 56.1 | 1.01 | -3.81 | 20.24 | 0 | 0 | 0 | 1.65 | 87.5 | 70.1 | 0.22 | 633.33 | 168.75 | 0.58 | 176.19 | 286.67 | 13.00 | 134.08 | 144.48 | 3.12 | 0.32 | 0.32 | 0 | -100.0 | -100.0 | 9.46 | 3.73 | 0.32 | 0.17 | -5.56 | -5.56 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | -0.96 | 19.33 | 27.27 | 10.59 | 2.12 | 3.52 | 0.29 | 0.0 | 0.0 | -0.67 | 25.56 | 34.95 | 0.01 | 4.35 | -15.05 |
| 21Q3 (8) | 0.58 | -6.45 | 16.0 | 0.36 | -2.7 | -55.0 | 1.05 | -16.67 | 11.7 | 0 | 0 | 0 | 0.88 | -5.38 | 37.5 | 0.03 | 0.0 | 115.0 | 0.21 | -12.5 | 31.25 | 5.56 | -18.06 | -6.6 | 3.11 | 0.0 | 0.0 | 28.0 | 0.0 | 0.0 | 9.12 | 0.11 | -4.4 | 0.18 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | -1.19 | 1.65 | -19.0 | 10.37 | 0.29 | -1.71 | 0.29 | 0.0 | 0.0 | -0.9 | 2.17 | -26.76 | 0.01 | -14.33 | -20.83 |
| 21Q2 (7) | 0.62 | -7.46 | 93.75 | 0.37 | -22.92 | 19.35 | 1.26 | 14.55 | 23.53 | 0 | 0 | 0 | 0.93 | -7.0 | 72.22 | 0.03 | -62.5 | 115.79 | 0.24 | 100.0 | -20.0 | 6.78 | 77.97 | 0 | 3.11 | 0.0 | -0.32 | 28.0 | 0.0 | 0.0 | 9.11 | -0.44 | -4.61 | 0.18 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0 | 11.19 | 0.0 | 0 | -1.21 | 2.42 | 0 | 10.34 | 0.29 | -3.81 | 0.29 | 0.0 | 0.0 | -0.92 | 3.16 | -417.24 | 0.01 | -4.59 | -10.52 |
| 21Q1 (6) | 0.67 | 11.67 | 123.33 | 0.48 | 17.07 | 50.0 | 1.1 | 30.95 | 15.79 | 0 | 0 | 0 | 1.0 | 3.09 | 49.25 | 0.08 | 125.0 | 136.36 | 0.12 | -20.0 | -42.86 | 3.81 | -28.38 | 0 | 3.11 | 0.0 | -0.64 | 28.0 | 0.0 | -0.04 | 9.15 | -2.97 | -1.61 | 0.18 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0 | 11.19 | 0.0 | 0 | -1.24 | 6.06 | 0 | 10.31 | 0.78 | -5.76 | 0.29 | 0.0 | 0.0 | -0.95 | 7.77 | -427.59 | 0.01 | -0.4 | -9.08 |
| 20Q4 (5) | 0.6 | 20.0 | 100.0 | 0.41 | -48.75 | 17.14 | 0.84 | -10.64 | -9.68 | 0 | 0 | 0 | 0.97 | 51.56 | 15.48 | -0.32 | -60.0 | -113.33 | 0.15 | -6.25 | 36.36 | 5.32 | -10.57 | 0 | 3.11 | 0.0 | -0.32 | 28.0 | 0.0 | -0.04 | 9.43 | -1.15 | -0.95 | 0.18 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | 0 | 11.19 | 0.0 | 0 | -1.32 | -32.0 | 0 | 10.23 | -3.03 | -8.33 | 0.29 | 0.0 | 0.0 | -1.03 | -45.07 | -455.17 | 0.01 | -2.75 | -11.28 |
| 20Q3 (4) | 0.5 | 56.25 | 0.0 | 0.8 | 158.06 | 0.0 | 0.94 | -7.84 | 0.0 | 0 | 0 | 0.0 | 0.64 | 18.52 | 0.0 | -0.2 | -5.26 | 0.0 | 0.16 | -46.67 | 0.0 | 5.95 | 0 | 0.0 | 3.11 | -0.32 | 0.0 | 28.0 | 0.0 | 0.0 | 9.54 | -0.1 | 0.0 | 0.18 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.36 | 0 | 0.0 | 11.19 | 0 | 0.0 | -1.0 | 0 | 0.0 | 10.55 | -1.86 | 0.0 | 0.29 | 0.0 | 0.0 | -0.71 | -344.83 | 0.0 | 0.01 | -3.17 | 0.0 |
