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) | 2.15 | 90.27 | 0 | 0 | 0.08 | 700.0 | 0 | 0 | 10.5 | -14.63 | -0.07 | 0 | 4.09 | -9.31 | 38.95 | 6.23 | 0.1 | -75.61 | 0.09 | 0.0 | 2.36 | 15.12 | 0.02 | -50.0 | 3.34 | 0.0 | 0.31 | 19.23 | 0 | 0 | 0.48 | -42.17 | 0.8 | -27.27 | 0.2 | 122.22 | 0.68 | -26.09 | 0.00 | 0 |
| 2022 (9) | 1.13 | -11.72 | 0 | 0 | 0.01 | -87.5 | 0 | 0 | 12.3 | -17.23 | 0.51 | 59.38 | 4.51 | 1.35 | 36.67 | 22.44 | 0.41 | -19.61 | 0.09 | 0.0 | 2.05 | 540.62 | 0.04 | -20.0 | 3.34 | 0.0 | 0.26 | 13.04 | 0.01 | 0 | 0.83 | 48.21 | 1.1 | 41.03 | 0.09 | 0 | 0.92 | 67.27 | 0.00 | 0 |
| 2021 (8) | 1.28 | -25.15 | 0.23 | 53.33 | 0.08 | 700.0 | 0 | 0 | 14.86 | 27.44 | 0.32 | 6.67 | 4.45 | 3.97 | 29.95 | -18.42 | 0.51 | 50.0 | 0.09 | -10.0 | 0.32 | -25.58 | 0.05 | 66.67 | 3.34 | 0.0 | 0.23 | 15.0 | 0 | 0 | 0.56 | 30.23 | 0.78 | 23.81 | -0.01 | 0 | 0.55 | -29.49 | 0.00 | 0 |
| 2020 (7) | 1.71 | 155.22 | 0.15 | -81.93 | 0.01 | -75.0 | 0 | 0 | 11.66 | 23.65 | 0.3 | 0 | 4.28 | 5.16 | 36.71 | -14.95 | 0.34 | -24.44 | 0.1 | 0.0 | 0.43 | -78.06 | 0.03 | -25.0 | 3.34 | 0.0 | 0.2 | 0.0 | 0 | 0 | 0.43 | 230.77 | 0.63 | 90.91 | 0.35 | -56.25 | 0.78 | -16.13 | 0.00 | 0 |
| 2019 (6) | 0.67 | -6.94 | 0.83 | 0.0 | 0.04 | 0.0 | 0.12 | 0.0 | 9.43 | 13.48 | -0.19 | 0 | 4.07 | 3.3 | 43.16 | -8.97 | 0.45 | 73.08 | 0.1 | -28.57 | 1.96 | -2.0 | 0.04 | -20.0 | 3.34 | 0.0 | 0.2 | 0.0 | 0 | 0 | 0.13 | -59.38 | 0.33 | -36.54 | 0.8 | 5.26 | 0.93 | -13.89 | 0.00 | 0 |
| 2018 (5) | 0.72 | -11.11 | 0.83 | 9.21 | 0.04 | 33.33 | 0.12 | 0.0 | 8.31 | -15.2 | -0.17 | 0 | 3.94 | -8.16 | 47.41 | 8.31 | 0.26 | 136.36 | 0.14 | -41.67 | 2.0 | 9.29 | 0.05 | -16.67 | 3.34 | 0.0 | 0.2 | 0.0 | 0 | 0 | 0.32 | -36.0 | 0.52 | -24.64 | 0.76 | 15.15 | 1.08 | -6.9 | 0.00 | 0 |
| 2017 (4) | 0.81 | 39.66 | 0.76 | 0.0 | 0.03 | -82.35 | 0.12 | 0 | 9.8 | 25.32 | -0.56 | 0 | 4.29 | -6.74 | 43.78 | -25.58 | 0.11 | -72.5 | 0.24 | 118.18 | 1.83 | -3.68 | 0.06 | 0.0 | 3.34 | 0.0 | 0.2 | 0.0 | 0 | 0 | 0.5 | -52.83 | 0.69 | -45.24 | 0.66 | 164.0 | 1.16 | -11.45 | 0.00 | 0 |
| 2016 (3) | 0.58 | -45.28 | 0.76 | 90.0 | 0.17 | 41.67 | 0 | 0 | 7.82 | 0.0 | -0.26 | 0 | 4.6 | 12.47 | 58.82 | 12.47 | 0.4 | 17.65 | 0.11 | 0.0 | 1.9 | 2614.29 | 0.06 | -14.29 | 3.34 | 0.0 | 0.2 | 0.0 | 0 | 0 | 1.06 | -19.7 | 1.26 | -17.11 | 0.25 | 108.33 | 1.31 | -9.03 | 0.05 | -38.8 |
| 2015 (2) | 1.06 | 3.92 | 0.4 | 5.26 | 0.12 | 0.0 | 0 | 0 | 7.82 | -11.14 | -0.16 | 0 | 4.09 | 4.87 | 52.30 | 18.01 | 0.34 | -26.09 | 0.11 | -8.33 | 0.07 | -41.67 | 0.07 | -12.5 | 3.34 | 8.79 | 0.2 | 0 | 0 | 0 | 1.32 | -33.67 | 1.52 | -23.62 | 0.12 | 300.0 | 1.44 | -28.71 | 0.08 | 10.91 |
| 2014 (1) | 1.02 | 32.47 | 0.38 | -83.04 | 0.12 | -57.14 | 0 | 0 | 8.8 | 17.02 | 3.14 | 0 | 3.9 | 41.3 | 44.32 | 20.75 | 0.46 | 666.67 | 0.12 | -50.0 | 0.12 | -95.77 | 0.08 | -11.11 | 3.07 | 0.0 | 0 | 0 | 0 | 0 | 1.99 | 0 | 1.99 | 0 | 0.03 | 0 | 2.02 | 0 | 0.07 | 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) | 1.48 | 0.68 | -16.38 | 0.79 | 61.22 | 0 | 1.78 | 4.71 | 2125.0 | 0 | 0 | 0 | 2.67 | -6.64 | -7.29 | -0.13 | -285.71 | -200.0 | 4.79 | -7.71 | -0.62 | 47.80 | -5.77 | 5.03 | 0.29 | -29.27 | -27.5 | 2.5 | 0.0 | 2677.78 | 0.63 | 70.27 | -73.31 | 0.02 | 0.0 | -33.33 | 3.47 | 0.0 | 3.89 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0.52 | -22.39 | -25.71 | 0.83 | -15.31 | -17.82 | 0.23 | 360.0 | 9.52 | 0.75 | 4.17 | -17.58 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.47 | -9.26 | 8.09 | 0.49 | 0 | 0 | 1.7 | 0.59 | 16900.0 | 0 | 0 | 0 | 2.86 | 33.02 | -17.58 | 0.07 | -36.36 | -50.0 | 5.19 | 13.32 | -2.63 | 50.73 | 20.08 | -2.25 | 0.41 | 105.0 | -8.89 | 2.5 | 2677.78 | 2677.78 | 0.37 | -5.13 | -82.21 | 0.02 | 0.0 | -33.33 | 3.47 | 0.0 | 3.89 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0.67 | 11.67 | 19.64 | 0.98 | 7.69 | 12.64 | 0.05 | -81.48 | -54.55 | 0.72 | -17.24 | 7.46 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.62 | -24.65 | 24.62 | 0 | 0 | 0 | 1.69 | 2012.5 | 16800.0 | 0 | 0 | 0 | 2.15 | -8.12 | 18.78 | 0.11 | 152.38 | 184.62 | 4.58 | 11.98 | 0.44 | 42.25 | 8.47 | -1.79 | 0.2 | 100.0 | -62.26 | 0.09 | 0.0 | 0.0 | 0.39 | -83.47 | -81.07 | 0.02 | 0.0 | -33.33 | 3.47 | 3.89 | 3.89 | 0.31 | 0.0 | 19.23 | 0 | 0 | -100.0 | 0.6 | 25.0 | 30.43 | 0.91 | 13.75 | 22.97 | 0.27 | 35.0 | 80.0 | 0.87 | 27.94 | 42.62 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.15 | 21.47 | 90.27 | 0 | 0 | 0 | 0.08 | 0.0 | 700.0 | 0 | 0 | 0 | 2.34 | -18.75 | -3.7 | -0.21 | -261.54 | -10.53 | 4.09 | -15.15 | -9.31 | 38.95 | -14.42 | 6.23 | 0.1 | -75.0 | -75.61 | 0.09 | 0.0 | 0.0 | 2.36 | 0.0 | 15.12 | 0.02 | -33.33 | -50.0 | 3.34 | 0.0 | 0.0 | 0.31 | 0.0 | 19.23 | 0 | 0 | -100.0 | 0.48 | -31.43 | -42.17 | 0.8 | -20.79 | -27.27 | 0.2 | -4.76 | 122.22 | 0.68 | -25.27 | -26.09 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.77 | 30.15 | 62.39 | 0 | 0 | 0 | 0.08 | 700.0 | 700.0 | 0 | 0 | 0 | 2.88 | -17.0 | 12.5 | 0.13 | -7.14 | -55.17 | 4.82 | -9.57 | -5.49 | 45.51 | -12.3 | 23.34 | 0.4 | -11.11 | -25.93 | 0.09 | 0.0 | 0.0 | 2.36 | 13.46 | 15.12 | 0.03 | 0.0 | -25.0 | 3.34 | 0.0 | 0.0 | 0.31 | 0.0 | 19.23 | 0 | 0 | -100.0 | 0.7 | 25.0 | -30.69 | 1.01 | 16.09 | -21.09 | 0.21 | 90.91 | 50.0 | 0.91 | 35.82 | -20.87 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.36 | 4.62 | 18.26 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 3.47 | 91.71 | -8.68 | 0.14 | 207.69 | -44.0 | 5.33 | 16.89 | -2.02 | 51.90 | 20.64 | 45.58 | 0.45 | -15.09 | 45.16 | 0.09 | 0.0 | 0.0 | 2.08 | 0.97 | 2.46 | 0.03 | 0.0 | -25.0 | 3.34 | 0.0 | 0.0 | 0.31 | 19.23 | 19.23 | 0 | -100.0 | -100.0 | 0.56 | 21.74 | -22.22 | 0.87 | 17.57 | -12.12 | 0.11 | -26.67 | 10.0 | 0.67 | 9.84 | -18.29 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.3 | 15.04 | 34.02 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 1.81 | -25.51 | -48.43 | -0.13 | 31.58 | -181.25 | 4.56 | 1.11 | -8.62 | 43.02 | 17.32 | 31.82 | 0.53 | 29.27 | 8.16 | 0.09 | 0.0 | 0.0 | 2.06 | 0.49 | 1.98 | 0.03 | -25.0 | -40.0 | 3.34 | 0.0 | 0.0 | 0.26 | 0.0 | 13.04 | 0.01 | 0.0 | 0 | 0.46 | -44.58 | -35.21 | 0.74 | -32.73 | -21.28 | 0.15 | 66.67 | 50.0 | 0.61 | -33.7 | -24.69 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.13 | 3.67 | -11.72 | 0 | 0 | -100.0 | 0.01 | 0.0 | -87.5 | 0 | 0 | 0 | 2.43 | -5.08 | -38.48 | -0.19 | -165.52 | -371.43 | 4.51 | -11.57 | 1.35 | 36.67 | -0.64 | 22.36 | 0.41 | -24.07 | -19.61 | 0.09 | 0.0 | 0.0 | 2.05 | 0.0 | 540.62 | 0.04 | 0.0 | -20.0 | 3.34 | 0.0 | 0.0 | 0.26 | 0.0 | 13.04 | 0.01 | 0.0 | 0 | 0.83 | -17.82 | 48.21 | 1.1 | -14.06 | 41.03 | 0.09 | -35.71 | 1000.0 | 0.92 | -20.0 | 67.27 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.09 | -5.22 | -36.63 | 0 | 0 | -100.0 | 0.01 | 0.0 | -87.5 | 0 | 0 | 0 | 2.56 | -32.63 | -36.0 | 0.29 | 16.0 | 190.0 | 5.1 | -6.25 | 23.49 | 36.90 | 3.52 | 32.24 | 0.54 | 74.19 | -6.9 | 0.09 | 0.0 | 0.0 | 2.05 | 0.99 | 502.94 | 0.04 | 0.0 | -20.0 | 3.34 | 0.0 | 0.0 | 0.26 | 0.0 | 13.04 | 0.01 | 0.0 | 0 | 1.01 | 40.28 | 110.42 | 1.28 | 29.29 | 80.28 | 0.14 | 40.0 | 7.69 | 1.15 | 40.24 | 88.52 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.15 | 18.56 | -38.17 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 3.8 | 8.26 | -0.78 | 0.25 | 56.25 | 1150.0 | 5.44 | 9.02 | 22.8 | 35.65 | 9.23 | 17.09 | 0.31 | -36.73 | -40.38 | 0.09 | 0.0 | 0.0 | 2.03 | 0.5 | 372.09 | 0.04 | -20.0 | -20.0 | 3.34 | 0.0 | 0.0 | 0.26 | 13.04 | 30.0 | 0.01 | 0 | 0 | 0.72 | 1.41 | 24.14 | 0.99 | 5.32 | 26.92 | 0.1 | 0.0 | -56.52 | 0.82 | 1.23 | 1.23 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.97 | -24.22 | -25.38 | 0 | -100.0 | -100.0 | 0.01 | -87.5 | 0.0 | 0 | 0 | 0 | 3.51 | -11.14 | 14.33 | 0.16 | 128.57 | 23.08 | 4.99 | 12.13 | 17.14 | 32.64 | 8.91 | 0.36 | 0.49 | -3.92 | 104.17 | 0.09 | 0.0 | -10.0 | 2.02 | 531.25 | 369.77 | 0.05 | 0.0 | 25.0 | 3.34 | 0.0 | 0.0 | 0.23 | 0.0 | 15.0 | 0 | 0 | 0 | 0.71 | 26.79 | 29.09 | 0.94 | 20.51 | 25.33 | 0.1 | 1100.0 | -72.97 | 0.81 | 47.27 | -11.96 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.28 | -25.58 | -25.15 | 0.23 | 0.0 | 53.33 | 0.08 | 0.0 | 700.0 | 0 | 0 | 0 | 3.95 | -1.25 | 1.28 | 0.07 | -30.0 | -83.72 | 4.45 | 7.75 | 3.97 | 29.97 | 7.39 | -18.36 | 0.51 | -12.07 | 50.0 | 0.09 | 0.0 | -10.0 | 0.32 | -5.88 | -25.58 | 0.05 | 0.0 | 66.67 | 3.34 | 0.0 | 0.0 | 0.23 | 0.0 | 15.0 | 0 | 0 | 0 | 0.56 | 16.67 | 30.23 | 0.78 | 9.86 | 23.81 | -0.01 | -107.69 | -102.86 | 0.55 | -9.84 | -29.49 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.72 | -7.53 | 42.15 | 0.23 | 0.0 | -76.53 | 0.08 | 700.0 | -95.51 | 0 | 0 | 0 | 4.0 | 4.44 | 6.67 | 0.1 | 400.0 | 66.67 | 4.13 | -6.77 | -10.22 | 27.91 | -8.35 | -38.24 | 0.58 | 11.54 | 31.82 | 0.09 | 0.0 | -10.0 | 0.34 | -20.93 | -20.93 | 0.05 | 0.0 | 25.0 | 3.34 | 0.0 | 0.0 | 0.23 | 15.0 | 15.0 | 0 | 0 | 0 | 0.48 | -17.24 | 0 | 0.71 | -8.97 | 255.0 | 0.13 | -43.48 | -51.85 | 0.61 | -24.69 | 125.93 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.86 | 43.08 | 204.92 | 0.23 | 187.5 | -77.67 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 3.83 | 24.76 | 60.92 | 0.02 | -84.62 | 111.76 | 4.43 | 3.99 | 3.75 | 30.45 | -6.37 | 0 | 0.52 | 116.67 | 40.54 | 0.09 | -10.0 | -10.0 | 0.43 | 0.0 | -77.84 | 0.05 | 25.0 | 25.0 | 3.34 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0.58 | 5.45 | 1260.0 | 0.78 | 4.0 | 420.0 | 0.23 | -37.84 | -54.0 | 0.81 | -11.96 | 80.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.3 | -23.98 | 176.6 | 0.08 | -46.67 | -92.23 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 3.07 | -21.28 | 88.34 | 0.13 | -69.77 | 750.0 | 4.26 | -0.47 | 9.79 | 32.52 | -11.41 | 0 | 0.24 | -29.41 | -11.11 | 0.1 | 0.0 | 0.0 | 0.43 | 0.0 | -77.95 | 0.04 | 33.33 | 0.0 | 3.34 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0.55 | 27.91 | 358.33 | 0.75 | 19.05 | 141.94 | 0.37 | 5.71 | -5.13 | 0.92 | 17.95 | 80.39 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.71 | 41.32 | 155.22 | 0.15 | -84.69 | -81.93 | 0.01 | -99.44 | -75.0 | 0 | 0 | -100.0 | 3.9 | 4.0 | 61.16 | 0.43 | 616.67 | 430.77 | 4.28 | -6.96 | 5.16 | 36.71 | -18.77 | 0 | 0.34 | -22.73 | -24.44 | 0.1 | 0.0 | 0.0 | 0.43 | 0.0 | -78.06 | 0.03 | -25.0 | -25.0 | 3.34 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0.43 | 0 | 230.77 | 0.63 | 215.0 | 90.91 | 0.35 | 29.63 | -56.25 | 0.78 | 188.89 | -16.13 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.21 | 98.36 | 0.0 | 0.98 | -4.85 | 0.0 | 1.78 | 0 | 0.0 | 0 | 0 | 0.0 | 3.75 | 57.56 | 0.0 | 0.06 | 135.29 | 0.0 | 4.6 | 7.73 | 0.0 | 45.19 | 0 | 0.0 | 0.44 | 18.92 | 0.0 | 0.1 | 0.0 | 0.0 | 0.43 | -77.84 | 0.0 | 0.04 | 0.0 | 0.0 | 3.34 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 0.2 | 33.33 | 0.0 | 0.27 | -46.0 | 0.0 | 0.27 | -40.0 | 0.0 | 0.00 | 0 | 0.0 |
