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) | 5.82 | 1.22 | 2.74 | 914.81 | 0.33 | -26.67 | 0 | 0 | 7.7 | -36.21 | -1.97 | 0 | 1.97 | -19.59 | 25.58 | 26.04 | 1.25 | 0.81 | 2.64 | 214.29 | 5.17 | -6.0 | 0.06 | 0 | 10.43 | 2.15 | 1.84 | 0.0 | 0.42 | 0.0 | -24.81 | 0 | -22.55 | 0 | -0.24 | 0 | -25.05 | 0 | -0.10 | 0 |
| 2022 (9) | 5.75 | 11.22 | 0.27 | 8.0 | 0.45 | 125.0 | 0.42 | -4.55 | 12.07 | -9.52 | -2.03 | 0 | 2.45 | -49.59 | 20.30 | -44.28 | 1.24 | -30.73 | 0.84 | 2.44 | 5.5 | -7.56 | 0 | 0 | 10.21 | 0.0 | 1.84 | 0.0 | 0.42 | 0.0 | -22.85 | 0 | -20.58 | 0 | -0.22 | 0 | -23.07 | 0 | -0.09 | 0 |
| 2021 (8) | 5.17 | -16.75 | 0.25 | 13.64 | 0.2 | -42.86 | 0.44 | -8.33 | 13.34 | 42.83 | -0.91 | 0 | 4.86 | 72.95 | 36.43 | 21.09 | 1.79 | 20.13 | 0.82 | 43.86 | 5.95 | 0.68 | 0 | 0 | 10.21 | -0.1 | 1.84 | 0.0 | 0.42 | 0.0 | -20.84 | 0 | -18.58 | 0 | -0.42 | 0 | -21.26 | 0 | -0.07 | 0 |
| 2020 (7) | 6.21 | -9.48 | 0.22 | -4.35 | 0.35 | 191.67 | 0.48 | -2.04 | 9.34 | -8.07 | -1.66 | 0 | 2.81 | 0.72 | 30.09 | 9.56 | 1.49 | -7.45 | 0.57 | -57.46 | 5.91 | 1588.57 | 0.15 | 0.0 | 10.22 | -0.1 | 1.84 | 0.0 | 0.42 | 0.0 | -19.92 | 0 | -17.66 | 0 | -0.4 | 0 | -20.32 | 0 | -0.06 | 0 |
| 2019 (6) | 6.86 | -27.02 | 0.23 | 0.0 | 0.12 | 0.0 | 0.49 | -3.92 | 10.16 | -11.5 | -3.32 | 0 | 2.79 | -10.58 | 27.46 | 1.04 | 1.61 | 31.97 | 1.34 | 3.08 | 0.35 | -25.53 | 0.15 | -50.0 | 10.23 | -0.1 | 1.84 | 0.0 | 0.42 | 0.0 | -18.29 | 0 | -16.03 | 0 | -0.3 | 0 | -18.59 | 0 | -0.04 | 0 |
| 2018 (5) | 9.4 | 16.63 | 0.23 | -83.92 | 0.12 | -82.86 | 0.51 | -1.92 | 11.48 | -11.62 | -0.91 | 0 | 3.12 | -11.11 | 27.18 | 0.58 | 1.22 | -19.21 | 1.3 | -7.14 | 0.47 | 0 | 0.3 | -6.25 | 10.24 | 6.0 | 1.84 | 0.0 | 0.42 | 0.0 | -14.97 | 0 | -12.71 | 0 | -0.96 | 0 | -15.93 | 0 | -0.03 | 0 |
| 2017 (4) | 8.06 | 48.71 | 1.43 | 0 | 0.7 | 288.89 | 0.52 | -1.89 | 12.99 | 28.87 | 0.5 | 0 | 3.51 | -10.69 | 27.02 | -30.69 | 1.51 | 14.39 | 1.4 | -18.13 | 0 | 0 | 0.32 | 357.14 | 9.66 | 4.09 | 1.84 | 0.0 | 0.42 | 0.0 | -14.3 | 0 | -12.04 | 0 | -1.32 | 0 | -15.62 | 0 | -0.01 | 0 |
| 2016 (3) | 5.42 | -17.0 | 0 | 0 | 0.18 | 12.5 | 0.53 | -8.62 | 10.08 | -70.07 | -6.02 | 0 | 3.93 | -60.38 | 38.99 | 32.37 | 1.32 | -62.61 | 1.71 | -39.58 | 0.67 | -22.99 | 0.07 | -63.16 | 9.28 | 0.0 | 1.84 | 0.0 | 0.42 | 0.0 | -14.81 | 0 | -12.55 | 0 | 0.63 | -7.35 | -14.18 | 0 | 0.00 | 0 |
| 2015 (2) | 6.53 | 0.77 | 0.92 | -8.0 | 0.16 | 6.67 | 0.58 | 0 | 33.68 | -1.69 | -4.56 | 0 | 9.92 | -31.06 | 29.45 | -29.88 | 3.53 | -45.69 | 2.83 | -4.07 | 0.87 | 14.47 | 0.19 | 11.76 | 9.28 | 0.0 | 1.84 | 0.0 | 0.42 | 0.0 | -8.81 | 0 | -6.55 | 0 | 0.68 | -22.73 | -8.13 | 0 | 0.00 | 0 |
| 2014 (1) | 6.48 | -61.08 | 1.0 | 0 | 0.15 | 275.0 | 0 | 0 | 34.26 | -18.12 | -7.03 | 0 | 14.39 | 97.12 | 42.00 | 140.74 | 6.5 | 79.56 | 2.95 | -28.57 | 0.76 | 484.62 | 0.17 | 41.67 | 9.28 | 0.0 | 1.84 | 0.0 | 0.42 | 0.0 | -4.28 | 0 | -2.02 | 0 | 0.88 | 166.67 | -3.4 | 0 | 0.04 | 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) | 5.53 | -14.26 | -6.75 | 1.94 | -26.52 | -6.28 | 0.45 | 0.0 | 25.0 | 0 | 0 | 0 | 1.46 | -5.19 | -18.44 | -0.6 | -30.43 | -50.0 | 1.38 | -23.33 | -26.6 | 21.87 | -19.32 | -1.24 | 0.95 | -8.65 | -27.48 | 2.58 | -1.15 | -5.15 | 5.77 | -1.87 | 9.9 | 0.05 | 0.0 | -16.67 | 10.43 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -26.24 | -2.38 | -8.47 | -23.97 | -2.57 | -9.3 | -0.22 | -46.67 | -57.14 | -26.46 | -2.64 | -8.75 | -0.12 | -11.57 | -43.18 |
| 24Q2 (19) | 6.45 | 6.79 | 11.98 | 2.64 | -16.19 | 83.33 | 0.45 | 36.36 | 15.38 | 0 | 0 | 0 | 1.54 | 1.99 | -24.88 | -0.46 | -27.78 | 20.69 | 1.8 | 4.65 | -5.76 | 27.11 | 12.69 | 37.1 | 1.04 | -5.45 | -20.61 | 2.61 | -1.88 | -3.69 | 5.88 | 15.52 | 10.11 | 0.05 | 0.0 | -16.67 | 10.43 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -25.63 | -1.83 | -7.73 | -23.37 | -2.01 | -8.55 | -0.15 | 11.76 | 6.25 | -25.78 | -1.74 | -7.64 | -0.11 | -6.81 | -34.47 |
| 24Q1 (18) | 6.04 | 3.78 | 0.33 | 3.15 | 14.96 | 133.33 | 0.33 | 0.0 | -21.43 | 0 | 0 | 0 | 1.51 | -16.11 | -26.7 | -0.36 | 42.86 | 0.0 | 1.72 | -12.69 | -8.02 | 24.06 | -5.97 | 39.45 | 1.1 | -12.0 | -9.09 | 2.66 | 0.76 | -3.97 | 5.09 | -1.55 | -6.09 | 0.05 | -16.67 | -28.57 | 10.43 | 0.0 | -5.87 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -25.17 | -1.45 | -8.44 | -22.91 | -1.6 | -9.36 | -0.17 | 29.17 | 29.17 | -25.34 | -1.16 | -8.06 | -0.10 | -5.84 | -42.45 |
| 23Q4 (17) | 5.82 | -1.85 | 1.22 | 2.74 | 32.37 | 914.81 | 0.33 | -8.33 | -26.67 | 0 | 0 | -100.0 | 1.8 | 0.56 | -30.5 | -0.63 | -57.5 | -133.33 | 1.97 | 4.79 | -19.59 | 25.58 | 15.54 | 26.15 | 1.25 | -4.58 | 0.81 | 2.64 | -2.94 | 214.29 | 5.17 | -1.52 | -6.0 | 0.06 | 0.0 | 0 | 10.43 | 0.0 | 2.15 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -24.81 | -2.56 | -8.58 | -22.55 | -2.83 | -9.57 | -0.24 | -71.43 | -9.09 | -25.05 | -2.96 | -8.58 | -0.10 | -13.52 | -4.17 |
| 23Q3 (16) | 5.93 | 2.95 | -2.63 | 2.07 | 43.75 | 639.29 | 0.36 | -7.69 | -20.0 | 0 | 0 | -100.0 | 1.79 | -12.68 | -39.53 | -0.4 | 31.03 | 45.95 | 1.88 | -1.57 | -28.79 | 22.14 | 11.99 | 16.09 | 1.31 | 0.0 | -14.94 | 2.72 | 0.37 | 166.67 | 5.25 | -1.69 | -6.42 | 0.06 | 0.0 | 0 | 10.43 | 0.0 | 2.15 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -24.19 | -1.68 | -7.04 | -21.93 | -1.86 | -7.82 | -0.14 | 12.5 | 6.67 | -24.33 | -1.59 | -6.95 | -0.09 | -4.79 | 3.43 |
| 23Q2 (15) | 5.76 | -4.32 | -3.03 | 1.44 | 6.67 | 87.01 | 0.39 | -7.14 | 5.41 | 0 | 0 | -100.0 | 2.05 | -0.49 | -36.53 | -0.58 | -61.11 | 6.45 | 1.91 | 2.14 | -41.77 | 19.77 | 14.62 | -12.47 | 1.31 | 8.26 | -17.61 | 2.71 | -2.17 | 165.69 | 5.34 | -1.48 | -6.64 | 0.06 | -14.29 | 0 | 10.43 | -5.87 | 2.15 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -23.79 | -2.5 | -8.78 | -21.53 | -2.77 | -9.79 | -0.16 | 33.33 | 44.83 | -23.95 | -2.13 | -8.08 | -0.08 | -13.15 | -2.89 |
| 23Q1 (14) | 6.02 | 4.7 | -3.68 | 1.35 | 400.0 | 77.63 | 0.42 | -6.67 | 50.0 | 0 | -100.0 | -100.0 | 2.06 | -20.46 | -37.58 | -0.36 | -33.33 | 10.0 | 1.87 | -23.67 | -43.67 | 17.25 | -14.94 | -27.0 | 1.21 | -2.42 | -33.15 | 2.77 | 229.76 | 163.81 | 5.42 | -1.45 | -7.19 | 0.07 | 0 | 0 | 11.08 | 8.52 | 8.52 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -23.21 | -1.58 | -9.27 | -20.95 | -1.8 | -10.38 | -0.24 | -9.09 | 35.14 | -23.45 | -1.65 | -8.51 | -0.07 | 22.61 | 2.18 |
| 22Q4 (13) | 5.75 | -5.58 | 11.22 | 0.27 | -3.57 | 8.0 | 0.45 | 0.0 | 125.0 | 0.42 | -4.55 | -4.55 | 2.59 | -12.5 | -40.46 | -0.27 | 63.51 | -208.0 | 2.45 | -7.2 | -49.59 | 20.28 | 6.32 | -44.29 | 1.24 | -19.48 | -30.73 | 0.84 | -17.65 | 2.44 | 5.5 | -1.96 | -7.56 | 0 | 0 | 0 | 10.21 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -22.85 | -1.11 | -9.64 | -20.58 | -1.18 | -10.76 | -0.22 | -46.67 | 47.62 | -23.07 | -1.41 | -8.51 | -0.09 | -5.25 | -34.93 |
| 22Q3 (12) | 6.09 | 2.53 | -0.49 | 0.28 | -63.64 | 12.0 | 0.45 | 21.62 | 275.0 | 0.44 | -2.22 | -2.22 | 2.96 | -8.36 | -18.68 | -0.74 | -19.35 | -317.65 | 2.64 | -19.51 | -29.03 | 19.08 | -15.56 | -39.39 | 1.54 | -3.14 | -30.63 | 1.02 | 0.0 | 30.77 | 5.61 | -1.92 | -7.43 | 0 | 0 | -100.0 | 10.21 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -22.6 | -3.34 | -7.41 | -20.34 | -3.72 | -8.31 | -0.15 | 48.28 | 63.41 | -22.75 | -2.66 | -6.06 | -0.09 | -11.64 | -29.76 |
| 22Q2 (11) | 5.94 | -4.96 | 7.41 | 0.77 | 1.32 | 208.0 | 0.37 | 32.14 | 208.33 | 0.45 | -2.17 | -4.26 | 3.23 | -2.12 | 17.03 | -0.62 | -55.0 | 53.38 | 3.28 | -1.2 | 17.99 | 22.59 | -4.4 | -15.57 | 1.59 | -12.15 | -1.85 | 1.02 | -2.86 | 88.89 | 5.72 | -2.05 | -6.08 | 0 | 0 | -100.0 | 10.21 | 0.0 | -0.1 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -21.87 | -2.97 | -2.24 | -19.61 | -3.32 | -2.51 | -0.29 | 21.62 | 30.95 | -22.16 | -2.55 | -1.6 | -0.08 | -7.57 | -17.68 |
| 22Q1 (10) | 6.25 | 20.89 | 1.3 | 0.76 | 204.0 | 245.45 | 0.28 | 40.0 | -12.5 | 0.46 | 4.55 | -4.17 | 3.3 | -24.14 | 26.92 | -0.4 | -260.0 | -122.22 | 3.32 | -31.69 | 31.23 | 23.63 | -35.09 | -9.4 | 1.81 | 1.12 | 9.7 | 1.05 | 28.05 | 94.44 | 5.84 | -1.85 | -1.18 | 0 | 0 | -100.0 | 10.21 | 0.0 | -0.1 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -21.24 | -1.92 | -5.72 | -18.98 | -2.15 | -6.45 | -0.37 | 11.9 | 2.63 | -21.61 | -1.65 | -5.57 | -0.07 | -6.76 | -29.05 |
| 21Q4 (9) | 5.17 | -15.52 | -16.75 | 0.25 | 0.0 | 13.64 | 0.2 | 66.67 | -42.86 | 0.44 | -2.22 | -8.33 | 4.35 | 19.51 | 54.26 | 0.25 | -26.47 | 148.08 | 4.86 | 30.65 | 72.95 | 36.40 | 15.67 | 20.87 | 1.79 | -19.37 | 20.13 | 0.82 | 5.13 | 43.86 | 5.95 | -1.82 | 0.68 | 0 | -100.0 | -100.0 | 10.21 | 0.0 | -0.1 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -20.84 | 0.95 | -4.62 | -18.58 | 1.06 | -5.21 | -0.42 | -2.44 | -5.0 | -21.26 | 0.89 | -4.63 | -0.07 | -1.21 | -24.84 |
| 21Q3 (8) | 6.12 | 10.67 | 5.15 | 0.25 | 0.0 | 13.64 | 0.12 | 0.0 | -68.42 | 0.45 | -4.26 | -4.26 | 3.64 | 31.88 | 64.71 | 0.34 | 125.56 | 112.5 | 3.72 | 33.81 | 71.43 | 31.47 | 17.62 | 41.55 | 2.22 | 37.04 | 20.0 | 0.78 | 44.44 | -39.06 | 6.06 | -0.49 | 2.54 | 0.15 | 0.0 | 0.0 | 10.21 | -0.1 | -0.2 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -21.04 | 1.64 | -8.23 | -18.78 | 1.83 | -9.31 | -0.41 | 2.38 | -10.81 | -21.45 | 1.65 | -8.28 | -0.07 | -1.25 | -33.61 |
| 21Q2 (7) | 5.53 | -10.37 | -14.92 | 0.25 | 13.64 | 0 | 0.12 | -62.5 | -70.73 | 0.47 | -2.08 | 0 | 2.76 | 6.15 | 33.33 | -1.33 | -638.89 | -343.33 | 2.78 | 9.88 | 41.84 | 26.76 | 2.58 | 0 | 1.62 | -1.82 | 1.25 | 0.54 | 0.0 | -56.8 | 6.09 | 3.05 | 0 | 0.15 | 0.0 | 0.0 | 10.22 | 0.0 | -0.1 | 1.84 | 0.0 | 0 | 0.42 | 0.0 | 0 | -21.39 | -6.47 | 0 | -19.13 | -7.29 | -10.32 | -0.42 | -10.53 | 2.33 | -21.81 | -6.55 | -4972.09 | -0.07 | -17.96 | -31.68 |
| 21Q1 (6) | 6.17 | -0.64 | -15.48 | 0.22 | 0.0 | 0 | 0.32 | -8.57 | 166.67 | 0.48 | 0.0 | 0 | 2.6 | -7.8 | 16.59 | -0.18 | 65.38 | 82.18 | 2.53 | -9.96 | 28.43 | 26.08 | -13.4 | 0 | 1.65 | 10.74 | 5.77 | 0.54 | -5.26 | -57.81 | 5.91 | 0.0 | 1746.88 | 0.15 | 0.0 | 0.0 | 10.22 | 0.0 | -0.1 | 1.84 | 0.0 | 0 | 0.42 | 0.0 | 0 | -20.09 | -0.85 | 0 | -17.83 | -0.96 | -4.64 | -0.38 | 5.0 | 25.49 | -20.47 | -0.74 | -3913.73 | -0.06 | -3.27 | -21.07 |
| 20Q4 (5) | 6.21 | 6.7 | -9.48 | 0.22 | 0.0 | -4.35 | 0.35 | -7.89 | 191.67 | 0.48 | 2.13 | -2.04 | 2.82 | 27.6 | -13.23 | -0.52 | -425.0 | 42.86 | 2.81 | 29.49 | 22.17 | 30.12 | 35.46 | 0 | 1.49 | -19.46 | -7.45 | 0.57 | -55.47 | -57.46 | 5.91 | 0.0 | 1588.57 | 0.15 | 0.0 | 0.0 | 10.22 | -0.1 | -0.1 | 1.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -19.92 | -2.47 | -8.91 | -17.66 | -2.79 | -10.17 | -0.4 | -8.11 | -33.33 | -20.32 | -2.57 | -9.31 | -0.06 | -8.32 | -36.87 |
| 20Q3 (4) | 5.82 | -10.46 | 0.0 | 0.22 | 0 | 0.0 | 0.38 | -7.32 | 0.0 | 0.47 | 0 | 0.0 | 2.21 | 6.76 | 0.0 | 0.16 | 153.33 | 0.0 | 2.17 | 10.71 | 0.0 | 22.23 | 0 | 0.0 | 1.85 | 15.62 | 0.0 | 1.28 | 2.4 | 0.0 | 5.91 | 0 | 0.0 | 0.15 | 0.0 | 0.0 | 10.23 | 0.0 | 0.0 | 1.84 | 0 | 0.0 | 0.42 | 0 | 0.0 | -19.44 | 0 | 0.0 | -17.18 | 0.92 | 0.0 | -0.37 | 13.95 | 0.0 | -19.81 | -4506.98 | 0.0 | -0.05 | 0.21 | 0.0 |
