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) | 11.91 | 7.78 | 0 | 0 | 0.31 | -36.73 | 0 | 0 | 11.99 | -31.13 | -1.46 | 0 | 0.85 | -77.21 | 7.09 | -66.91 | 2.93 | -62.82 | 1.05 | -16.0 | 0.38 | -65.77 | 0.15 | 114.29 | 6.29 | 0.0 | 2.76 | 4.55 | 0.57 | 3.64 | 2.03 | 8.56 | 5.36 | 5.72 | -1.43 | 0 | 0.6 | -53.85 | 0.00 | 2.49 |
| 2022 (9) | 11.05 | -8.9 | 0 | 0 | 0.49 | 0 | 0 | 0 | 17.41 | 18.76 | 1.03 | 505.88 | 3.73 | 38.66 | 21.42 | 16.76 | 7.88 | -21.59 | 1.25 | -9.42 | 1.11 | -30.63 | 0.07 | 75.0 | 6.29 | -0.94 | 2.64 | 0.0 | 0.55 | 0.0 | 1.87 | 149.33 | 5.07 | 28.35 | -0.57 | 0 | 1.3 | 364.29 | 0.00 | -27.33 |
| 2021 (8) | 12.13 | 10.27 | 1.1 | 0 | 0 | 0 | 0 | 0 | 14.66 | -23.13 | 0.17 | 0 | 2.69 | -52.39 | 18.35 | -38.07 | 10.05 | 99.4 | 1.38 | -11.54 | 1.6 | 788.89 | 0.04 | -42.86 | 6.35 | -1.09 | 2.64 | 0.0 | 0.55 | 0.0 | 0.75 | -15.73 | 3.95 | -3.19 | -0.47 | 0 | 0.28 | 64.71 | 0.00 | -21.32 |
| 2020 (7) | 11.0 | 25.57 | 0 | 0 | 0.28 | -72.0 | 0 | 0 | 19.07 | 29.2 | -0.36 | 0 | 5.65 | -13.87 | 29.63 | -33.34 | 5.04 | -10.95 | 1.56 | 817.65 | 0.18 | 0 | 0.07 | 75.0 | 6.42 | 0.0 | 2.64 | 0.0 | 0.55 | 0.0 | 0.89 | -28.23 | 4.08 | -8.11 | -0.72 | 0 | 0.17 | -65.31 | 0.00 | 3.87 |
| 2019 (6) | 8.76 | -41.48 | 0.82 | -50.9 | 1.0 | 0.0 | 0 | 0 | 14.76 | -22.72 | -4.33 | 0 | 6.56 | -27.99 | 44.44 | -6.82 | 5.66 | 5.2 | 0.17 | -72.13 | 0 | 0 | 0.04 | -33.33 | 6.42 | 0.0 | 2.64 | 0.0 | 0.55 | 0.0 | 1.24 | -77.86 | 4.44 | -49.55 | -0.75 | 0 | 0.49 | -90.04 | 0.00 | -0.88 |
| 2018 (5) | 14.97 | 34.38 | 1.67 | 119.74 | 1.0 | 0.0 | 0 | 0 | 19.1 | -0.57 | -0.51 | 0 | 9.11 | -9.08 | 47.70 | -8.56 | 5.38 | 6.53 | 0.61 | 6000.0 | 0 | 0 | 0.06 | -14.29 | 6.42 | -29.99 | 2.64 | 2.72 | 0.55 | 52.78 | 5.6 | -13.18 | 8.8 | -6.18 | -0.68 | 0 | 4.92 | -16.33 | 0.00 | -2.96 |
| 2017 (4) | 11.14 | 24.89 | 0.76 | 204.0 | 1.0 | 0.0 | 0 | 0 | 19.21 | 9.4 | 0.74 | -21.28 | 10.02 | -26.86 | 52.16 | -33.14 | 5.05 | -10.46 | 0.01 | 0 | 0 | 0 | 0.07 | -50.0 | 9.17 | 0.11 | 2.57 | 3.63 | 0.36 | 0 | 6.45 | -2.57 | 9.38 | 3.19 | -0.57 | 0 | 5.88 | -6.07 | 0.00 | -11.56 |
| 2016 (3) | 8.92 | -26.58 | 0.25 | -86.7 | 1.0 | -33.33 | 0 | 0 | 17.56 | -44.97 | 0.94 | -77.13 | 13.7 | -32.71 | 78.02 | 22.28 | 5.64 | -20.56 | 0 | 0 | 0 | 0 | 0.14 | -30.0 | 9.16 | -0.43 | 2.48 | 19.81 | 0 | 0 | 6.62 | -18.37 | 9.09 | -10.62 | -0.36 | 0 | 6.26 | -23.57 | 0.00 | -6.19 |
| 2015 (2) | 12.15 | 50.37 | 1.88 | -41.8 | 1.5 | 0 | 0 | 0 | 31.91 | 25.73 | 4.11 | 59.3 | 20.36 | 28.37 | 63.80 | 2.1 | 7.1 | 30.04 | 0 | 0 | 0 | 0 | 0.2 | 53.85 | 9.2 | 19.48 | 2.07 | 14.36 | 0 | 0 | 8.11 | 36.53 | 10.17 | 31.23 | 0.08 | -85.71 | 8.19 | 26.0 | 0.00 | -63.95 |
| 2014 (1) | 8.08 | -54.12 | 3.23 | -38.59 | 0 | 0 | 0 | 0 | 25.38 | -25.9 | 2.58 | -47.56 | 15.86 | 69.26 | 62.49 | 128.42 | 5.46 | 10.98 | 0 | 0 | 0.5 | 0 | 0.13 | 0.0 | 7.7 | -1.03 | 1.81 | 37.12 | 0 | 0 | 5.94 | -21.74 | 7.75 | -12.92 | 0.56 | 600.0 | 6.5 | -15.25 | 0.01 | 1837.56 |
| 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) | 8.62 | -16.39 | -27.26 | 0 | 0 | 0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 3.77 | 111.8 | -13.33 | 0.1 | 119.61 | -83.87 | 0.49 | -28.99 | -85.63 | 7.07 | -23.04 | -59.65 | 3.91 | -11.94 | 45.35 | 0.99 | -3.88 | -12.39 | 0.15 | -34.78 | -67.39 | 0.1 | -16.67 | -37.5 | 6.29 | 0.0 | 0.0 | 2.91 | 0.0 | 5.43 | 1.43 | 0.0 | 150.88 | -0.33 | 19.51 | -110.89 | 4.0 | 2.04 | -37.01 | -1.08 | -6.93 | 3.57 | -1.41 | 0.7 | -173.82 | 0.00 | 0.0 | -26.38 |
| 24Q2 (19) | 10.31 | -7.62 | -21.78 | 0 | -100.0 | 0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 1.78 | 165.67 | -54.59 | -0.51 | 45.16 | 42.7 | 0.69 | 15.0 | -70.26 | 9.19 | 47.77 | -21.59 | 4.44 | 3.98 | -0.67 | 1.03 | -2.83 | -8.04 | 0.23 | -25.81 | -57.41 | 0.12 | -7.69 | 50.0 | 6.29 | 0.0 | 0.0 | 2.91 | 5.43 | 5.43 | 1.43 | 150.88 | 150.88 | -0.41 | -137.27 | -117.01 | 3.92 | -11.51 | -31.59 | -1.01 | 7.34 | 31.29 | -1.42 | -14300.0 | -251.06 | 0.00 | 1.89 | -29.29 |
| 24Q1 (18) | 11.16 | -6.3 | -2.02 | 0.6 | 0 | 500.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0 | 0.67 | -5.63 | -77.74 | -0.93 | 6.06 | -365.0 | 0.6 | -29.41 | -81.6 | 6.22 | -12.3 | -66.51 | 4.27 | 45.73 | -39.6 | 1.06 | 0.95 | -11.67 | 0.31 | -18.42 | -50.0 | 0.13 | -13.33 | 44.44 | 6.29 | 0.0 | 0.0 | 2.76 | 0.0 | 4.55 | 0.57 | 0.0 | 3.64 | 1.1 | -45.81 | -34.13 | 4.43 | -17.35 | -9.03 | -1.09 | 23.78 | -164.5 | 0.01 | -98.33 | -99.7 | 0.00 | -31.57 | -23.8 |
| 23Q4 (17) | 11.91 | 0.51 | 7.78 | 0 | 0 | 0 | 0.31 | 0.0 | -36.73 | 0 | 0 | 0 | 0.71 | -83.68 | -91.32 | -0.99 | -259.68 | -230.26 | 0.85 | -75.07 | -77.21 | 7.09 | -59.54 | -66.93 | 2.93 | 8.92 | -62.82 | 1.05 | -7.08 | -16.0 | 0.38 | -17.39 | -65.77 | 0.15 | -6.25 | 114.29 | 6.29 | 0.0 | 0.0 | 2.76 | 0.0 | 4.55 | 0.57 | 0.0 | 3.64 | 2.03 | -33.0 | 8.56 | 5.36 | -15.59 | 5.72 | -1.43 | -27.68 | -150.88 | 0.6 | -68.59 | -53.85 | 0.00 | 5.59 | 2.49 |
| 23Q3 (16) | 11.85 | -10.09 | -9.33 | 0 | 0 | -100.0 | 0.31 | 0.0 | -16.22 | 0 | 0 | 0 | 4.35 | 10.97 | -7.25 | 0.62 | 169.66 | -42.06 | 3.41 | 46.98 | 24.91 | 17.52 | 49.55 | -17.52 | 2.69 | -39.82 | -77.66 | 1.13 | 0.89 | -15.04 | 0.46 | -14.81 | -62.6 | 0.16 | 100.0 | 100.0 | 6.29 | 0.0 | 0.0 | 2.76 | 0.0 | 4.55 | 0.57 | 0.0 | 3.64 | 3.03 | 25.73 | 203.0 | 6.35 | 10.82 | 51.55 | -1.12 | 23.81 | -77.78 | 1.91 | 103.19 | 416.22 | 0.00 | -3.95 | -5.58 |
| 23Q2 (15) | 13.18 | 15.72 | 4.85 | 0 | -100.0 | -100.0 | 0.31 | 0.0 | 24.0 | 0 | 0 | 0 | 3.92 | 30.23 | 133.33 | -0.89 | -345.0 | -11.25 | 2.32 | -28.83 | 5.94 | 11.72 | -36.89 | -44.52 | 4.47 | -36.78 | -66.16 | 1.12 | -6.67 | -14.5 | 0.54 | -12.9 | -60.0 | 0.08 | -11.11 | 14.29 | 6.29 | 0.0 | 0.0 | 2.76 | 4.55 | 4.55 | 0.57 | 3.64 | 3.64 | 2.41 | 44.31 | 3112.5 | 5.73 | 17.66 | 83.65 | -1.47 | -186.98 | -122.73 | 0.94 | -72.02 | 227.03 | 0.00 | 9.79 | -29.77 |
| 23Q1 (14) | 11.39 | 3.08 | -16.86 | 0.1 | 0 | -90.91 | 0.31 | -36.73 | 158.33 | 0 | 0 | 0 | 3.01 | -63.2 | 5.61 | -0.2 | -126.32 | -1900.0 | 3.26 | -12.6 | 14.39 | 18.56 | -13.4 | -11.6 | 7.07 | -10.28 | -41.67 | 1.2 | -4.0 | -13.04 | 0.62 | -44.14 | -58.11 | 0.09 | 28.57 | 125.0 | 6.29 | 0.0 | 0.0 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.67 | -10.7 | 131.94 | 4.87 | -3.94 | 24.23 | 1.69 | 396.49 | 804.17 | 3.36 | 158.46 | 600.0 | 0.00 | -7.95 | -32.5 |
| 22Q4 (13) | 11.05 | -15.46 | -8.9 | 0 | -100.0 | -100.0 | 0.49 | 32.43 | 0 | 0 | 0 | 0 | 8.18 | 74.41 | 125.34 | 0.76 | -28.97 | 392.31 | 3.73 | 36.63 | 38.66 | 21.44 | 0.9 | 16.91 | 7.88 | -34.55 | -21.59 | 1.25 | -6.02 | -9.42 | 1.11 | -9.76 | -30.63 | 0.07 | -12.5 | 75.0 | 6.29 | 0.0 | -0.94 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.87 | 87.0 | 149.33 | 5.07 | 21.0 | 28.35 | -0.57 | 9.52 | -21.28 | 1.3 | 251.35 | 364.29 | 0.00 | -2.73 | -27.33 |
| 22Q3 (12) | 13.07 | 3.98 | 18.5 | 1.0 | 11.11 | 233.33 | 0.37 | 48.0 | 48.0 | 0 | 0 | 0 | 4.69 | 179.17 | 112.22 | 1.07 | 233.75 | 337.78 | 2.73 | 24.66 | -22.88 | 21.25 | 0.6 | -2.9 | 12.04 | -8.86 | 44.02 | 1.33 | 1.53 | -5.0 | 1.23 | -8.89 | 310.0 | 0.08 | 14.29 | 100.0 | 6.29 | 0.0 | -0.94 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.0 | 1350.0 | -3.85 | 4.19 | 34.29 | -1.18 | -0.63 | 4.55 | 3.08 | 0.37 | 150.0 | -5.13 | 0.00 | -28.56 | -24.94 |
| 22Q2 (11) | 12.57 | -8.25 | 9.49 | 0.9 | -18.18 | 200.0 | 0.25 | 108.33 | -10.71 | 0 | 0 | 0 | 1.68 | -41.05 | -65.57 | -0.8 | -7900.0 | -240.35 | 2.19 | -23.16 | -48.83 | 21.12 | 0.55 | -9.9 | 13.21 | 8.99 | 110.02 | 1.31 | -5.07 | -9.66 | 1.35 | -8.78 | 285.71 | 0.07 | 75.0 | 40.0 | 6.29 | 0.0 | -0.94 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -0.08 | -111.11 | -105.37 | 3.12 | -20.41 | -33.48 | -0.66 | -175.0 | -26.92 | -0.74 | -254.17 | -176.29 | 0.00 | 5.52 | 7.7 |
| 22Q1 (10) | 13.7 | 12.94 | 13.5 | 1.1 | 0.0 | 0 | 0.12 | 0 | -57.14 | 0 | 0 | 0 | 2.85 | -21.49 | -27.85 | -0.01 | 96.15 | -103.33 | 2.85 | 5.95 | -30.32 | 21.00 | 14.54 | 2.49 | 12.12 | 20.6 | 111.89 | 1.38 | 0.0 | -8.61 | 1.48 | -7.5 | 62.64 | 0.04 | 0.0 | -33.33 | 6.29 | -0.94 | -0.94 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.72 | -4.0 | -21.74 | 3.92 | -0.76 | -4.85 | -0.24 | 48.94 | 58.62 | 0.48 | 71.43 | 41.18 | 0.00 | -0.9 | -20.51 |
| 21Q4 (9) | 12.13 | 9.97 | 10.27 | 1.1 | 266.67 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.63 | 64.25 | -29.38 | -0.26 | 42.22 | 39.53 | 2.69 | -24.01 | -52.39 | 18.34 | -16.19 | -38.14 | 10.05 | 20.22 | 99.4 | 1.38 | -1.43 | -11.54 | 1.6 | 433.33 | 788.89 | 0.04 | 0.0 | -42.86 | 6.35 | 0.0 | -1.09 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.75 | -27.88 | -15.73 | 3.95 | -6.84 | -3.19 | -0.47 | 27.69 | 34.72 | 0.28 | -28.21 | 64.71 | 0.00 | 0.48 | -21.32 |
| 21Q3 (8) | 11.03 | -3.92 | 16.6 | 0.3 | 0.0 | 0.0 | 0.25 | -10.71 | -80.47 | 0 | 0 | 0 | 2.21 | -54.71 | -48.48 | -0.45 | -178.95 | -32.35 | 3.54 | -17.29 | -53.97 | 21.88 | -6.66 | -49.84 | 8.36 | 32.91 | 78.25 | 1.4 | -3.45 | -12.5 | 0.3 | -14.29 | 20.0 | 0.04 | -20.0 | 100.0 | 6.35 | 0.0 | -1.09 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.04 | -30.2 | -20.61 | 4.24 | -9.59 | -5.78 | -0.65 | -25.0 | 32.99 | 0.39 | -59.79 | 14.71 | 0.00 | 2.5 | -20.72 |
| 21Q2 (7) | 11.48 | -4.89 | 14.34 | 0.3 | 0 | -76.92 | 0.28 | 0.0 | -72.0 | 0 | 0 | 0 | 4.88 | 23.54 | -25.84 | 0.57 | 90.0 | -22.97 | 4.28 | 4.65 | -45.69 | 23.44 | 14.39 | 0 | 6.29 | 9.97 | 26.31 | 1.45 | -3.97 | 806.25 | 0.35 | -61.54 | 0 | 0.05 | -16.67 | 66.67 | 6.35 | 0.0 | -1.09 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.49 | 61.96 | -9.15 | 4.69 | 13.83 | -3.1 | -0.52 | 10.34 | 49.02 | 0.97 | 185.29 | 56.45 | 0.00 | -22.12 | -20.74 |
| 21Q1 (6) | 12.07 | 9.73 | 52.78 | 0 | 0 | -100.0 | 0.28 | 0.0 | -72.0 | 0 | 0 | 0 | 3.95 | -23.15 | 29.51 | 0.3 | 169.77 | 190.91 | 4.09 | -27.61 | -47.96 | 20.49 | -30.87 | 0 | 5.72 | 13.49 | -7.74 | 1.51 | -3.21 | 738.89 | 0.91 | 405.56 | 0 | 0.06 | -14.29 | 100.0 | 6.35 | -1.09 | -1.09 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.92 | 3.37 | 1.1 | 4.12 | 0.98 | 0.49 | -0.58 | 19.44 | 44.76 | 0.34 | 100.0 | 342.86 | 0.00 | -1.9 | -1.55 |
| 20Q4 (5) | 11.0 | 16.28 | 25.57 | 0 | -100.0 | -100.0 | 0.28 | -78.12 | -72.0 | 0 | 0 | 0 | 5.14 | 19.81 | 38.54 | -0.43 | -26.47 | 68.61 | 5.65 | -26.53 | -13.87 | 29.64 | -32.04 | 0 | 5.04 | 7.46 | -10.95 | 1.56 | -2.5 | 817.65 | 0.18 | -28.0 | 0 | 0.07 | 250.0 | 75.0 | 6.42 | 0.0 | 0.0 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.89 | -32.06 | -28.23 | 4.08 | -9.33 | -8.11 | -0.72 | 25.77 | 4.0 | 0.17 | -50.0 | -65.31 | 0.00 | 1.23 | 3.87 |
| 20Q3 (4) | 9.46 | -5.78 | 0.0 | 0.3 | -76.92 | 0.0 | 1.28 | 28.0 | 0.0 | 0 | 0 | 0.0 | 4.29 | -34.8 | 0.0 | -0.34 | -145.95 | 0.0 | 7.69 | -2.41 | 0.0 | 43.62 | 0 | 0.0 | 4.69 | -5.82 | 0.0 | 1.6 | 900.0 | 0.0 | 0.25 | 0 | 0.0 | 0.02 | -33.33 | 0.0 | 6.42 | 0.0 | 0.0 | 2.64 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.31 | -20.12 | 0.0 | 4.5 | -7.02 | 0.0 | -0.97 | 4.9 | 0.0 | 0.34 | -45.16 | 0.0 | 0.00 | 2.48 | 0.0 |
