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) | 10.52 | -8.12 | 0.06 | -92.94 | 0.65 | -1.52 | 0 | 0 | 20.84 | -7.01 | 1.49 | -19.46 | 5.59 | -14.13 | 26.82 | -7.66 | 3.93 | -1.01 | 0.01 | -50.0 | 1.18 | -34.81 | 0.02 | 100.0 | 6.12 | 0.0 | 2.48 | 7.83 | 1.3 | -17.72 | 3.73 | 10.68 | 7.52 | 3.72 | -1.48 | 0 | 2.25 | 8.7 | 0.01 | -13.91 |
| 2022 (9) | 11.45 | 98.78 | 0.85 | -45.86 | 0.66 | 230.0 | 0 | 0 | 22.41 | 8.63 | 1.85 | 117.65 | 6.51 | -0.76 | 29.05 | -8.64 | 3.97 | 3.93 | 0.02 | -33.33 | 1.81 | -25.82 | 0.01 | 0.0 | 6.12 | 0.0 | 2.3 | 3.6 | 1.58 | 5.33 | 3.37 | 39.26 | 7.25 | 18.27 | -1.3 | 0 | 2.07 | 146.43 | 0.01 | -11.3 |
| 2021 (8) | 5.76 | 41.87 | 1.57 | 35.34 | 0.2 | 0 | 0 | 0 | 20.63 | 21.5 | 0.85 | 66.67 | 6.56 | 24.24 | 31.80 | 2.26 | 3.82 | 18.63 | 0.03 | -25.0 | 2.44 | 35.56 | 0.01 | -50.0 | 6.12 | 0.0 | 2.22 | 2.78 | 1.5 | 18.11 | 2.42 | -2.02 | 6.13 | 3.9 | -1.58 | 0 | 0.84 | -13.4 | 0.01 | -23.68 |
| 2020 (7) | 4.06 | -51.44 | 1.16 | 286.67 | 0 | 0 | 0 | 0 | 16.98 | -10.73 | 0.51 | -63.57 | 5.28 | -0.75 | 31.10 | 11.17 | 3.22 | 15.41 | 0.04 | -33.33 | 1.8 | 136.84 | 0.02 | 0.0 | 6.12 | 0.0 | 2.16 | 6.93 | 1.27 | 41.11 | 2.47 | -30.23 | 5.9 | -8.67 | -1.5 | 0 | 0.97 | -57.27 | 0.02 | -19.21 |
| 2019 (6) | 8.36 | 35.28 | 0.3 | -67.74 | 0 | 0 | 0 | 0 | 19.02 | 3.2 | 1.4 | 64.71 | 5.32 | 3.7 | 27.97 | 0.49 | 2.79 | 10.28 | 0.06 | -14.29 | 0.76 | 0 | 0.02 | 100.0 | 6.12 | 0.0 | 2.02 | 4.12 | 0.9 | -4.26 | 3.54 | 20.82 | 6.46 | 11.19 | -1.27 | 0 | 2.27 | 11.82 | 0.02 | -21.23 |
| 2018 (5) | 6.18 | -25.9 | 0.93 | -38.82 | 0 | 0 | 0 | 0 | 18.43 | -5.49 | 0.85 | -49.7 | 5.13 | -13.05 | 27.84 | -8.0 | 2.53 | 12.44 | 0.07 | -12.5 | 0 | 0 | 0.01 | 0.0 | 6.12 | 0.0 | 1.94 | 9.6 | 0.94 | 370.0 | 2.93 | -30.73 | 5.81 | -6.14 | -0.9 | 0 | 2.03 | -38.3 | 0.03 | 21.28 |
| 2017 (4) | 8.34 | -5.76 | 1.52 | 9.35 | 0 | 0 | 0 | 0 | 19.5 | 14.04 | 1.69 | 77.89 | 5.9 | 4.42 | 30.26 | -8.43 | 2.25 | 15.38 | 0.08 | -20.0 | 0 | 0 | 0.01 | 0.0 | 6.12 | 0.0 | 1.77 | 5.99 | 0.2 | 0 | 4.23 | 20.51 | 6.19 | 19.5 | -0.94 | 0 | 3.29 | -0.6 | 0.02 | 0 |
| 2016 (3) | 8.85 | -10.43 | 1.39 | -24.46 | 0 | 0 | 0 | 0 | 17.1 | -2.51 | 0.95 | 400.0 | 5.65 | 2.17 | 33.04 | 4.8 | 1.95 | 18.18 | 0.1 | -9.09 | 0 | 0 | 0.01 | 0 | 6.12 | 0.0 | 1.67 | 0.6 | 0 | 0 | 3.51 | 27.64 | 5.18 | 17.46 | -0.2 | 0 | 3.31 | 3.76 | 0.00 | 0 |
| 2015 (2) | 9.88 | 28.65 | 1.84 | -30.83 | 0.1 | -70.59 | 0 | 0 | 17.54 | -10.46 | 0.19 | -17.39 | 5.53 | -16.34 | 31.53 | -6.56 | 1.65 | -18.72 | 0.11 | -8.33 | 0 | 0 | 0 | 0 | 6.12 | 0.0 | 1.66 | 1.84 | 0 | 0 | 2.75 | -0.72 | 4.41 | -14.2 | 0.44 | 388.89 | 3.19 | 11.54 | 0.00 | 0 |
| 2014 (1) | 7.68 | -20.5 | 2.66 | 254.67 | 0.34 | -12.82 | 0 | 0 | 19.59 | -1.46 | 0.23 | -82.71 | 6.61 | 21.96 | 33.74 | 23.76 | 2.03 | 50.37 | 0.12 | -7.69 | 0.1 | -75.61 | 0.01 | -50.0 | 6.12 | 0.0 | 1.63 | 8.67 | 0.74 | -42.19 | 2.77 | -14.77 | 5.14 | -14.76 | 0.09 | 0 | 2.86 | 13.94 | 0.00 | -66.54 |
| 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) | 13.02 | -8.7 | 20.33 | 0.06 | 0.0 | 0.0 | 0.59 | -3.28 | -10.61 | 0 | 0 | 0 | 3.85 | 2.39 | -40.68 | -0.54 | -334.78 | -157.45 | 4.05 | -5.37 | -41.81 | 24.27 | 9.59 | -26.89 | 2.64 | -26.87 | -24.79 | 0 | 0 | -100.0 | 0.75 | -15.73 | -43.61 | 0.06 | 50.0 | 500.0 | 6.12 | 0.0 | 0.0 | 2.63 | 0.0 | 6.05 | 1.48 | 0.0 | 13.85 | 2.63 | -17.03 | -27.15 | 6.75 | -7.28 | -8.78 | -1.18 | 1.67 | 4.84 | 1.45 | -26.4 | -38.82 | 0.01 | -3.19 | -2.79 |
| 24Q2 (19) | 14.26 | 4.93 | 11.41 | 0.06 | 0.0 | 0.0 | 0.61 | -3.17 | -7.58 | 0 | 0 | 0 | 3.76 | -10.05 | -22.79 | 0.23 | -60.34 | -45.24 | 4.28 | -8.35 | -22.88 | 22.14 | -3.09 | -18.65 | 3.61 | -2.43 | 11.42 | 0 | -100.0 | -100.0 | 0.89 | -14.42 | -40.27 | 0.04 | 33.33 | 300.0 | 6.12 | 0.0 | 0.0 | 2.63 | 6.05 | 6.05 | 1.48 | 13.85 | 13.85 | 3.17 | -3.06 | 18.73 | 7.28 | 3.12 | 12.69 | -1.2 | 6.25 | 18.92 | 1.97 | -1.01 | 65.55 | 0.01 | -7.04 | -15.64 |
| 24Q1 (18) | 13.59 | 29.18 | 3.74 | 0.06 | 0.0 | -88.46 | 0.63 | -3.08 | -4.55 | 0 | 0 | 0 | 4.18 | -14.69 | -8.53 | 0.58 | 427.27 | 5700.0 | 4.67 | -16.46 | -14.15 | 22.85 | -14.86 | -8.99 | 3.7 | -5.85 | 9.79 | 0.01 | 0.0 | -50.0 | 1.04 | -11.86 | -36.97 | 0.03 | 50.0 | 200.0 | 6.12 | 0.0 | 0.0 | 2.48 | 0.0 | 7.83 | 1.3 | 0.0 | -17.72 | 3.27 | -12.33 | 50.69 | 7.06 | -6.12 | 16.89 | -1.28 | 13.51 | 2.29 | 1.99 | -11.56 | 131.4 | 0.01 | -3.9 | -14.89 |
| 23Q4 (17) | 10.52 | -2.77 | -8.12 | 0.06 | 0.0 | -92.94 | 0.65 | -1.52 | -1.52 | 0 | 0 | 0 | 4.9 | -24.5 | -2.78 | 0.11 | -88.3 | 175.0 | 5.59 | -19.68 | -14.13 | 26.84 | -19.14 | -7.58 | 3.93 | 11.97 | -1.01 | 0.01 | 0.0 | -50.0 | 1.18 | -11.28 | -34.81 | 0.02 | 100.0 | 100.0 | 6.12 | 0.0 | 0.0 | 2.48 | 0.0 | 7.83 | 1.3 | 0.0 | -17.72 | 3.73 | 3.32 | 10.68 | 7.52 | 1.62 | 3.72 | -1.48 | -19.35 | -13.85 | 2.25 | -5.06 | 8.7 | 0.01 | 12.41 | -13.91 |
| 23Q3 (16) | 10.82 | -15.47 | 31.47 | 0.06 | 0.0 | -96.41 | 0.66 | 0.0 | 3.12 | 0 | 0 | 0 | 6.49 | 33.26 | 9.81 | 0.94 | 123.81 | 23.68 | 6.96 | 25.41 | -8.9 | 33.19 | 21.94 | 0.31 | 3.51 | 8.33 | -12.47 | 0.01 | -50.0 | -66.67 | 1.33 | -10.74 | -32.49 | 0.01 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.48 | 0.0 | 7.83 | 1.3 | 0.0 | -17.72 | 3.61 | 35.21 | 8.08 | 7.4 | 14.55 | 2.64 | -1.24 | 16.22 | -6.9 | 2.37 | 99.16 | 8.72 | 0.01 | -15.99 | -19.34 |
| 23Q2 (15) | 12.8 | -2.29 | 54.78 | 0.06 | -88.46 | -96.13 | 0.66 | 0.0 | 32.0 | 0 | 0 | 0 | 4.87 | 6.56 | -20.81 | 0.42 | 4100.0 | -35.38 | 5.55 | 2.02 | -20.71 | 27.22 | 8.43 | -12.59 | 3.24 | -3.86 | -21.93 | 0.02 | 0.0 | -33.33 | 1.49 | -9.7 | -29.72 | 0.01 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.48 | 7.83 | 7.83 | 1.3 | -17.72 | -17.72 | 2.67 | 23.04 | 3.49 | 6.46 | 6.95 | 0.16 | -1.48 | -12.98 | -11.28 | 1.19 | 38.37 | -4.8 | 0.01 | -6.22 | -8.72 |
| 23Q1 (14) | 13.1 | 14.41 | 79.21 | 0.52 | -38.82 | -64.63 | 0.66 | 0.0 | 88.57 | 0 | 0 | 0 | 4.57 | -9.33 | -14.1 | 0.01 | -75.0 | -97.5 | 5.44 | -16.44 | -15.26 | 25.10 | -13.54 | -16.24 | 3.37 | -15.11 | -15.11 | 0.02 | 0.0 | -33.33 | 1.65 | -8.84 | -27.63 | 0.01 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.3 | 0.0 | 3.6 | 1.58 | 0.0 | 5.33 | 2.17 | -35.61 | 4.33 | 6.04 | -16.69 | 4.14 | -1.31 | -0.77 | 0.0 | 0.86 | -58.45 | 11.69 | 0.01 | -2.79 | -6.0 |
| 22Q4 (13) | 11.45 | 39.13 | 98.78 | 0.85 | -49.1 | -45.86 | 0.66 | 3.12 | 230.0 | 0 | 0 | 0 | 5.04 | -14.72 | -11.73 | 0.04 | -94.74 | -91.84 | 6.51 | -14.79 | -0.76 | 29.04 | -12.24 | -8.69 | 3.97 | -1.0 | 3.93 | 0.02 | -33.33 | -33.33 | 1.81 | -8.12 | -25.82 | 0.01 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.3 | 0.0 | 3.6 | 1.58 | 0.0 | 5.33 | 3.37 | 0.9 | 39.26 | 7.25 | 0.55 | 18.27 | -1.3 | -12.07 | 17.72 | 2.07 | -5.05 | 146.43 | 0.01 | 5.31 | -11.3 |
| 22Q3 (12) | 8.23 | -0.48 | 58.57 | 1.67 | 7.74 | -5.11 | 0.64 | 28.0 | 966.67 | 0 | 0 | 0 | 5.91 | -3.9 | 11.51 | 0.76 | 16.92 | 192.31 | 7.64 | 9.14 | 24.43 | 33.09 | 6.26 | 6.81 | 4.01 | -3.37 | 19.7 | 0.03 | 0.0 | 0.0 | 1.97 | -7.08 | -10.45 | 0.01 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.3 | 0.0 | 3.6 | 1.58 | 0.0 | 5.33 | 3.34 | 29.46 | 72.16 | 7.21 | 11.78 | 27.61 | -1.16 | 12.78 | 28.4 | 2.18 | 74.4 | 581.25 | 0.01 | -4.93 | -24.76 |
| 22Q2 (11) | 8.27 | 13.13 | 72.65 | 1.55 | 5.44 | -0.64 | 0.5 | 42.86 | 900.0 | 0 | 0 | 0 | 6.15 | 15.6 | 20.83 | 0.65 | 62.5 | 2066.67 | 7.0 | 9.03 | 28.44 | 31.14 | 3.89 | 8.33 | 4.15 | 4.53 | 29.28 | 0.03 | 0.0 | -25.0 | 2.12 | -7.02 | 7.61 | 0.01 | 0.0 | -50.0 | 6.12 | 0.0 | 0.0 | 2.3 | 3.6 | 6.48 | 1.58 | 5.33 | 24.41 | 2.58 | 24.04 | 0.39 | 6.45 | 11.21 | 7.5 | -1.33 | -1.53 | 17.9 | 1.25 | 62.34 | 31.58 | 0.01 | -3.42 | -19.2 |
| 22Q1 (10) | 7.31 | 26.91 | 79.61 | 1.47 | -6.37 | 37.38 | 0.35 | 75.0 | 1066.67 | 0 | 0 | 0 | 5.32 | -6.83 | 17.44 | 0.4 | -18.37 | 471.43 | 6.42 | -2.13 | 30.22 | 29.97 | -5.74 | 8.52 | 3.97 | 3.93 | 18.51 | 0.03 | 0.0 | -25.0 | 2.28 | -6.56 | 27.37 | 0.01 | 0.0 | -50.0 | 6.12 | 0.0 | 0.0 | 2.22 | 0.0 | 2.78 | 1.5 | 0.0 | 18.11 | 2.08 | -14.05 | -18.11 | 5.8 | -5.38 | -2.85 | -1.31 | 17.09 | 12.08 | 0.77 | -8.33 | -26.67 | 0.01 | -8.28 | -24.83 |
| 21Q4 (9) | 5.76 | 10.98 | 41.87 | 1.57 | -10.8 | 35.34 | 0.2 | 233.33 | 0 | 0 | 0 | 0 | 5.71 | 7.74 | 16.53 | 0.49 | 88.46 | 81.48 | 6.56 | 6.84 | 24.24 | 31.80 | 2.65 | 2.2 | 3.82 | 14.03 | 18.63 | 0.03 | 0.0 | -25.0 | 2.44 | 10.91 | 35.56 | 0.01 | 0.0 | -50.0 | 6.12 | 0.0 | 0.0 | 2.22 | 0.0 | 2.78 | 1.5 | 0.0 | 18.11 | 2.42 | 24.74 | -2.02 | 6.13 | 8.5 | 3.9 | -1.58 | 2.47 | -5.33 | 0.84 | 162.5 | -13.4 | 0.01 | -10.67 | -23.68 |
| 21Q3 (8) | 5.19 | 8.35 | -17.49 | 1.76 | 12.82 | 58.56 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 5.3 | 4.13 | 19.37 | 0.26 | 766.67 | 225.0 | 6.14 | 12.66 | 44.13 | 30.98 | 7.77 | 23.26 | 3.35 | 4.36 | 29.84 | 0.03 | -25.0 | -40.0 | 2.2 | 11.68 | 36.65 | 0.01 | -50.0 | -50.0 | 6.12 | 0.0 | 0.0 | 2.22 | 2.78 | 2.78 | 1.5 | 18.11 | 18.11 | 1.94 | -24.51 | -11.82 | 5.65 | -5.83 | 0.36 | -1.62 | 0.0 | -4.52 | 0.32 | -66.32 | -50.77 | 0.01 | 2.11 | -21.28 |
| 21Q2 (7) | 4.79 | 17.69 | -57.19 | 1.56 | 45.79 | 0 | 0.05 | 66.67 | 0 | 0 | 0 | 0 | 5.09 | 12.36 | 27.89 | 0.03 | -57.14 | -78.57 | 5.45 | 10.55 | 35.57 | 28.74 | 4.08 | 0 | 3.21 | -4.18 | 21.13 | 0.04 | 0.0 | -20.0 | 1.97 | 10.06 | 30.46 | 0.02 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.16 | 0.0 | 0 | 1.27 | 0.0 | 0 | 2.57 | 1.18 | 0 | 6.0 | 0.5 | 8.7 | -1.62 | -8.72 | -6.58 | 0.95 | -9.52 | 162.5 | 0.01 | -10.15 | -27.69 |
| 21Q1 (6) | 4.07 | 0.25 | -53.91 | 1.07 | -7.76 | 0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 4.53 | -7.55 | 24.11 | 0.07 | -74.07 | 250.0 | 4.93 | -6.63 | 11.54 | 27.62 | -11.23 | 0 | 3.35 | 4.04 | 27.86 | 0.04 | 0.0 | -20.0 | 1.79 | -0.56 | 55.65 | 0.02 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.16 | 0.0 | 6.93 | 1.27 | 0.0 | 41.11 | 2.54 | 2.83 | -28.65 | 5.97 | 1.19 | -7.87 | -1.49 | 0.67 | -19.2 | 1.05 | 8.25 | -54.55 | 0.02 | -6.88 | -20.66 |
| 20Q4 (5) | 4.06 | -35.45 | -51.44 | 1.16 | 4.5 | 286.67 | 0 | 0 | 0 | 0 | 0 | 0 | 4.9 | 10.36 | 0.41 | 0.27 | 237.5 | -46.0 | 5.28 | 23.94 | -0.75 | 31.11 | 23.8 | 0 | 3.22 | 24.81 | 15.41 | 0.04 | -20.0 | -33.33 | 1.8 | 11.8 | 136.84 | 0.02 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.16 | 0.0 | 6.93 | 1.27 | 0.0 | 41.11 | 2.47 | 12.27 | -30.23 | 5.9 | 4.8 | -8.67 | -1.5 | 3.23 | -18.11 | 0.97 | 49.23 | -57.27 | 0.02 | -7.86 | -19.21 |
| 20Q3 (4) | 6.29 | -43.79 | 0.0 | 1.11 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.44 | 11.56 | 0.0 | 0.08 | -42.86 | 0.0 | 4.26 | 5.97 | 0.0 | 25.13 | 0 | 0.0 | 2.58 | -2.64 | 0.0 | 0.05 | 0.0 | 0.0 | 1.61 | 6.62 | 0.0 | 0.02 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 2.16 | 0 | 0.0 | 1.27 | 0 | 0.0 | 2.2 | 0 | 0.0 | 5.63 | 1.99 | 0.0 | -1.55 | -1.97 | 0.0 | 0.65 | 142.76 | 0.0 | 0.02 | -6.21 | 0.0 |
