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) | 0.91 | -44.17 | 0.59 | 96.67 | 0.2 | -28.57 | 0 | 0 | 12.9 | -3.15 | 0.55 | -8.33 | 3.45 | 52.65 | 26.74 | 57.63 | 1.34 | 24.07 | 6.49 | 8.71 | 0.7 | -24.73 | 0 | 0 | 6.97 | 0.0 | 0.25 | 31.58 | 0.26 | 0.0 | 0.75 | 19.05 | 1.26 | 16.67 | -0.55 | 0 | 0.2 | -4.76 | 0.15 | -5.58 |
| 2022 (9) | 1.63 | 21.64 | 0.3 | -43.4 | 0.28 | -58.82 | 0 | 0 | 13.32 | -17.93 | 0.6 | -26.83 | 2.26 | -43.36 | 16.97 | -30.98 | 1.08 | -42.55 | 5.97 | 10.97 | 0.93 | 72.22 | 0 | 0 | 6.97 | 0.0 | 0.19 | 26.67 | 0.26 | 0.0 | 0.63 | 103.23 | 1.08 | 47.95 | -0.42 | 0 | 0.21 | 0 | 0.16 | 2.93 |
| 2021 (8) | 1.34 | -66.33 | 0.53 | -50.0 | 0.68 | -65.83 | 0 | 0 | 16.23 | 29.22 | 0.82 | 530.77 | 3.99 | 29.97 | 24.58 | 0.58 | 1.88 | 59.32 | 5.38 | 14.47 | 0.54 | -61.7 | 0.01 | 0.0 | 6.97 | 0.0 | 0.15 | 0.0 | 0.26 | 0.0 | 0.31 | 0 | 0.73 | 0 | -0.49 | 0 | -0.18 | 0 | 0.16 | 147.84 |
| 2020 (7) | 3.98 | -45.25 | 1.06 | 253.33 | 1.99 | -30.18 | 0 | 0 | 12.56 | 60.0 | 0.13 | 0 | 3.07 | 24.29 | 24.44 | -22.32 | 1.18 | 26.88 | 4.7 | 20.51 | 1.41 | -51.71 | 0.01 | 0.0 | 6.97 | 0.0 | 0.15 | 0.0 | 0.26 | 0.0 | -0.52 | 0 | -0.1 | 0 | -0.51 | 0 | -1.03 | 0 | 0.06 | -46.6 |
| 2019 (6) | 7.27 | 4.3 | 0.3 | -23.08 | 2.85 | 16.8 | 0 | 0 | 7.85 | -50.16 | -0.62 | 0 | 2.47 | -35.34 | 31.46 | 29.73 | 0.93 | 40.91 | 3.9 | 15.04 | 2.92 | -49.13 | 0.01 | 0.0 | 6.97 | 0.0 | 0.15 | 0.0 | 0.26 | 62.5 | -0.64 | 0 | -0.22 | 0 | -0.59 | 0 | -1.23 | 0 | 0.12 | -37.57 |
| 2018 (5) | 6.97 | 71.25 | 0.39 | -75.16 | 2.44 | 525.64 | 0 | 0 | 15.75 | -19.02 | -0.18 | 0 | 3.82 | -18.72 | 24.25 | 0.37 | 0.66 | -66.15 | 3.39 | 10.42 | 5.74 | 386.44 | 0.01 | -66.67 | 6.97 | 0.0 | 0.15 | 25.0 | 0.16 | 23.08 | 0.1 | -65.52 | 0.42 | -22.22 | -0.44 | 0 | -0.34 | 0 | 0.19 | 61.63 |
| 2017 (4) | 4.07 | -9.76 | 1.57 | -26.29 | 0.39 | 105.26 | 0 | 0 | 19.45 | 12.49 | 0.34 | -45.16 | 4.7 | 16.05 | 24.16 | 3.16 | 1.95 | 7.14 | 3.07 | -4.66 | 1.18 | 227.78 | 0.03 | -25.0 | 6.97 | 0.0 | 0.12 | 100.0 | 0.13 | 0 | 0.29 | -51.67 | 0.54 | -18.18 | -0.16 | 0 | 0.13 | -72.34 | 0.12 | 37.31 |
| 2016 (3) | 4.51 | 51.34 | 2.13 | 200.0 | 0.19 | -44.12 | 0 | 0 | 17.29 | 75.0 | 0.62 | 210.0 | 4.05 | -29.2 | 23.42 | -59.54 | 1.82 | 21.33 | 3.22 | -2.72 | 0.36 | -10.0 | 0.04 | 100.0 | 6.97 | 0.0 | 0.06 | 50.0 | 0 | 0 | 0.6 | 81.82 | 0.66 | 78.38 | -0.13 | 0 | 0.47 | 4.44 | 0.09 | -15.74 |
| 2015 (2) | 2.98 | 19.68 | 0.71 | 61.36 | 0.34 | -34.62 | 0 | 0 | 9.88 | 4.0 | 0.2 | -79.8 | 5.72 | 44.08 | 57.89 | 38.54 | 1.5 | 257.14 | 3.31 | 5.75 | 0.4 | -45.95 | 0.02 | 100.0 | 6.97 | 0.0 | 0.04 | 0 | 0 | 0 | 0.33 | -13.16 | 0.37 | -2.63 | 0.12 | -33.33 | 0.45 | -19.64 | 0.10 | 0 |
| 2014 (1) | 2.49 | -5.32 | 0.44 | -57.69 | 0.52 | -55.56 | 0 | 0 | 9.5 | 14.87 | 0.99 | 9800.0 | 3.97 | -1.0 | 41.79 | -13.82 | 0.42 | 20.0 | 3.13 | 26.72 | 0.74 | -41.27 | 0.01 | -50.0 | 6.97 | 0.0 | 0 | 0 | 0 | 0 | 0.38 | 0 | 0.38 | 0 | 0.18 | 100.0 | 0.56 | 0 | 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) | 0.92 | -23.97 | 41.54 | 0.61 | -35.11 | -20.78 | 0.18 | -10.0 | -21.74 | 0 | 0 | 0 | 1.86 | -16.59 | -48.48 | 0.05 | 155.56 | -76.19 | 1.75 | 9.38 | -48.22 | 14.66 | 25.41 | -54.3 | 0.51 | -13.56 | -65.07 | 7.11 | 3.19 | 9.72 | 0.2 | -23.08 | -74.03 | 0 | 0 | 0 | 6.97 | 0.0 | 0.0 | 0.3 | 20.0 | 20.0 | 0.55 | 111.54 | 111.54 | 0.16 | -63.64 | -71.43 | 1.0 | 5.26 | -6.54 | -0.25 | 30.56 | 39.02 | -0.09 | -212.5 | -160.0 | 0.12 | -4.0 | -19.31 |
| 24Q2 (19) | 1.21 | 22.22 | -9.02 | 0.94 | 13.25 | 135.0 | 0.2 | 0.0 | -13.04 | 0 | 0 | 0 | 2.23 | -34.99 | -5.11 | -0.09 | -12.5 | -200.0 | 1.6 | -43.66 | -21.95 | 11.69 | -43.17 | -49.89 | 0.59 | -53.17 | -51.64 | 6.89 | 3.14 | 13.32 | 0.26 | -45.83 | -68.29 | 0 | 0 | 0 | 6.97 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.44 | -34.33 | 25.71 | 0.95 | -19.49 | 9.2 | -0.36 | 14.29 | 40.0 | 0.08 | -68.0 | 132.0 | 0.13 | -9.49 | -19.46 |
| 24Q1 (18) | 0.99 | 8.79 | -48.7 | 0.83 | 40.68 | 107.5 | 0.2 | 0.0 | -39.39 | 0 | 0 | 0 | 3.43 | -22.4 | 36.65 | -0.08 | -140.0 | -260.0 | 2.84 | -17.68 | 20.85 | 20.56 | -23.17 | -1.81 | 1.26 | -5.97 | 2.44 | 6.68 | 2.93 | 9.33 | 0.48 | -31.43 | -45.45 | 0 | 0 | 0 | 6.97 | 0.0 | 0.0 | 0.25 | 0.0 | 31.58 | 0.26 | 0.0 | 0.0 | 0.67 | -10.67 | -1.47 | 1.18 | -6.35 | 4.42 | -0.42 | 23.64 | -7.69 | 0.25 | 25.0 | -13.79 | 0.14 | -7.65 | -9.57 |
| 23Q4 (17) | 0.91 | 40.0 | -44.17 | 0.59 | -23.38 | 96.67 | 0.2 | -13.04 | -28.57 | 0 | 0 | 0 | 4.42 | 22.44 | 113.53 | 0.2 | -4.76 | 122.22 | 3.45 | 2.07 | 52.65 | 26.76 | -16.54 | 57.75 | 1.34 | -8.22 | 24.07 | 6.49 | 0.15 | 8.71 | 0.7 | -9.09 | -24.73 | 0 | 0 | 0 | 6.97 | 0.0 | 0.0 | 0.25 | 0.0 | 31.58 | 0.26 | 0.0 | 0.0 | 0.75 | 33.93 | 19.05 | 1.26 | 17.76 | 16.67 | -0.55 | -34.15 | -30.95 | 0.2 | 33.33 | -4.76 | 0.15 | 0.55 | -5.58 |
| 23Q3 (16) | 0.65 | -51.13 | -80.48 | 0.77 | 92.5 | 156.67 | 0.23 | 0.0 | -34.29 | 0 | 0 | 0 | 3.61 | 53.62 | 94.09 | 0.21 | 133.33 | 600.0 | 3.38 | 64.88 | 186.44 | 32.07 | 37.5 | 325.31 | 1.46 | 19.67 | 147.46 | 6.48 | 6.58 | 10.39 | 0.77 | -6.1 | -23.76 | 0 | 0 | 0 | 6.97 | 0.0 | 0.0 | 0.25 | 0.0 | 31.58 | 0.26 | 0.0 | 0.0 | 0.56 | 60.0 | 7.69 | 1.07 | 22.99 | 10.31 | -0.41 | 31.67 | -20.59 | 0.15 | 160.0 | -16.67 | 0.15 | -4.18 | -7.5 |
| 23Q2 (15) | 1.33 | -31.09 | 14.66 | 0.4 | 0.0 | -18.37 | 0.23 | -30.3 | -23.33 | 0 | 0 | 0 | 2.35 | -6.37 | -50.84 | 0.09 | 80.0 | -55.0 | 2.05 | -12.77 | -50.24 | 23.32 | 11.35 | 4.38 | 1.22 | -0.81 | -6.15 | 6.08 | -0.49 | 6.11 | 0.82 | -6.82 | 2633.33 | 0 | 0 | -100.0 | 6.97 | 0.0 | 0.0 | 0.25 | 31.58 | 31.58 | 0.26 | 0.0 | 0.0 | 0.35 | -48.53 | -28.57 | 0.87 | -23.01 | -7.45 | -0.6 | -53.85 | -57.89 | -0.25 | -186.21 | -327.27 | 0.16 | 1.63 | -7.17 |
| 23Q1 (14) | 1.93 | 18.4 | 15.57 | 0.4 | 33.33 | -18.37 | 0.33 | 17.86 | 10.0 | 0 | 0 | 0 | 2.51 | 21.26 | -45.55 | 0.05 | -44.44 | -82.76 | 2.35 | 3.98 | -40.36 | 20.94 | 23.44 | -6.49 | 1.23 | 13.89 | -29.31 | 6.11 | 2.35 | 6.26 | 0.88 | -5.38 | -18.52 | 0 | 0 | -100.0 | 6.97 | 0.0 | 0.0 | 0.19 | 0.0 | 26.67 | 0.26 | 0.0 | 0.0 | 0.68 | 7.94 | 13.33 | 1.13 | 4.63 | 10.78 | -0.39 | 7.14 | -34.48 | 0.29 | 38.1 | -6.45 | 0.16 | -3.57 | -2.86 |
| 22Q4 (13) | 1.63 | -51.05 | 21.64 | 0.3 | 0.0 | -43.4 | 0.28 | -20.0 | -58.82 | 0 | 0 | 0 | 2.07 | 11.29 | -52.95 | 0.09 | 200.0 | -64.0 | 2.26 | 91.53 | -43.36 | 16.97 | 125.03 | -30.94 | 1.08 | 83.05 | -42.55 | 5.97 | 1.7 | 10.97 | 0.93 | -7.92 | 72.22 | 0 | 0 | -100.0 | 6.97 | 0.0 | 0.0 | 0.19 | 0.0 | 26.67 | 0.26 | 0.0 | 0.0 | 0.63 | 21.15 | 103.23 | 1.08 | 11.34 | 47.95 | -0.42 | -23.53 | 14.29 | 0.21 | 16.67 | 216.67 | 0.16 | -1.5 | 2.93 |
| 22Q3 (12) | 3.33 | 187.07 | 296.43 | 0.3 | -38.78 | 130.77 | 0.35 | 16.67 | -55.13 | 0 | 0 | 0 | 1.86 | -61.09 | -60.0 | 0.03 | -85.0 | -88.0 | 1.18 | -71.36 | -70.43 | 7.54 | -66.25 | -70.71 | 0.59 | -54.62 | -73.78 | 5.87 | 2.44 | 14.2 | 1.01 | 3266.67 | 46.38 | 0 | -100.0 | -100.0 | 6.97 | 0.0 | 0.0 | 0.19 | 0.0 | 26.67 | 0.26 | 0.0 | 0.0 | 0.52 | 6.12 | 1200.0 | 0.97 | 3.19 | 110.87 | -0.34 | 10.53 | 37.04 | 0.18 | 63.64 | 136.0 | 0.16 | -3.83 | 6.53 |
| 22Q2 (11) | 1.16 | -30.54 | -64.42 | 0.49 | 0.0 | -30.0 | 0.3 | 0.0 | -79.02 | 0 | 0 | 0 | 4.78 | 3.69 | 21.63 | 0.2 | -31.03 | -16.67 | 4.12 | 4.57 | 47.67 | 22.34 | -0.25 | 11.87 | 1.3 | -25.29 | -37.5 | 5.73 | -0.35 | 15.76 | 0.03 | -97.22 | -98.18 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.19 | 26.67 | 26.67 | 0.26 | 0.0 | 0.0 | 0.49 | -18.33 | 345.0 | 0.94 | -7.84 | 347.62 | -0.38 | -31.03 | 29.63 | 0.11 | -64.52 | 114.86 | 0.17 | 6.35 | 199.1 |
| 22Q1 (10) | 1.67 | 24.63 | -43.58 | 0.49 | -7.55 | -35.53 | 0.3 | -55.88 | -80.89 | 0 | 0 | 0 | 4.61 | 4.77 | 41.41 | 0.29 | 16.0 | 314.29 | 3.94 | -1.25 | 62.81 | 22.40 | -8.83 | 25.05 | 1.74 | -7.45 | 13.73 | 5.75 | 6.88 | 20.04 | 1.08 | 100.0 | -30.77 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.6 | 93.55 | 233.33 | 1.02 | 39.73 | 3500.0 | -0.29 | 40.82 | 47.27 | 0.31 | 272.22 | 131.0 | 0.16 | 2.17 | 177.92 |
| 21Q4 (9) | 1.34 | 59.52 | -66.33 | 0.53 | 307.69 | -50.0 | 0.68 | -12.82 | -65.83 | 0 | 0 | 0 | 4.4 | -5.38 | 20.22 | 0.25 | 0.0 | -13.79 | 3.99 | 0.0 | 29.97 | 24.57 | -4.56 | 0.52 | 1.88 | -16.44 | 59.32 | 5.38 | 4.67 | 14.47 | 0.54 | -21.74 | -61.7 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.31 | 675.0 | 159.62 | 0.73 | 58.7 | 830.0 | -0.49 | 9.26 | 3.92 | -0.18 | 64.0 | 82.52 | 0.16 | 1.95 | 147.84 |
| 21Q3 (8) | 0.84 | -74.23 | -81.66 | 0.13 | -81.43 | -93.6 | 0.78 | -45.45 | -67.63 | 0 | 0 | 0 | 4.65 | 18.32 | 49.04 | 0.25 | 4.17 | 733.33 | 3.99 | 43.01 | -9.32 | 25.74 | 28.89 | -35.59 | 2.25 | 8.17 | 69.17 | 5.14 | 3.84 | 16.29 | 0.69 | -58.18 | -60.8 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.04 | 120.0 | 105.0 | 0.46 | 119.05 | 221.05 | -0.54 | 0.0 | 12.9 | -0.5 | 32.43 | 64.79 | 0.15 | 170.02 | 183.74 |
| 21Q2 (7) | 3.26 | 10.14 | -37.43 | 0.7 | -7.89 | -64.1 | 1.43 | -8.92 | -40.17 | 0 | 0 | 0 | 3.93 | 20.55 | 13.26 | 0.24 | 242.86 | 500.0 | 2.79 | 15.29 | -36.59 | 19.97 | 11.49 | 0 | 2.08 | 35.95 | 82.46 | 4.95 | 3.34 | 20.44 | 1.65 | 5.77 | -30.96 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.2 | 55.56 | 75.61 | 0.21 | 800.0 | 152.5 | -0.54 | 1.82 | 22.86 | -0.74 | 26.0 | 51.32 | 0.06 | -1.18 | -23.89 |
| 21Q1 (6) | 2.96 | -25.63 | -45.59 | 0.76 | -28.3 | 90.0 | 1.57 | -21.11 | -42.91 | 0 | 0 | 0 | 3.26 | -10.93 | 41.13 | 0.07 | -75.86 | 131.82 | 2.42 | -21.17 | -11.03 | 17.91 | -26.72 | 0 | 1.53 | 29.66 | 18.6 | 4.79 | 1.91 | 20.65 | 1.56 | 10.64 | -33.62 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.45 | 13.46 | 47.67 | -0.03 | 70.0 | 93.33 | -0.55 | -7.84 | 14.06 | -1.0 | 2.91 | 33.33 | 0.06 | -8.89 | -37.58 |
| 20Q4 (5) | 3.98 | -13.1 | -45.25 | 1.06 | -47.78 | 253.33 | 1.99 | -17.43 | -30.18 | 0 | 0 | 0 | 3.66 | 17.31 | 73.46 | 0.29 | 866.67 | 480.0 | 3.07 | -30.23 | 24.29 | 24.44 | -38.84 | 0 | 1.18 | -11.28 | 26.88 | 4.7 | 6.33 | 20.51 | 1.41 | -19.89 | -51.71 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.52 | 35.0 | 18.75 | -0.1 | 73.68 | 54.55 | -0.51 | 17.74 | 13.56 | -1.03 | 27.46 | 16.26 | 0.06 | 16.71 | -46.6 |
| 20Q3 (4) | 4.58 | -12.09 | 0.0 | 2.03 | 4.1 | 0.0 | 2.41 | 0.84 | 0.0 | 0 | 0 | 0.0 | 3.12 | -10.09 | 0.0 | 0.03 | -25.0 | 0.0 | 4.4 | 0.0 | 0.0 | 39.96 | 0 | 0.0 | 1.33 | 16.67 | 0.0 | 4.42 | 7.54 | 0.0 | 1.76 | -26.36 | 0.0 | 0.01 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.8 | 2.44 | 0.0 | -0.38 | 5.0 | 0.0 | -0.62 | 11.43 | 0.0 | -1.42 | 6.58 | 0.0 | 0.05 | -27.56 | 0.0 |
