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) | 8.71 | -2.79 | 6.7 | 168.0 | 0 | 0 | 0 | 0 | 13.43 | -31.51 | -3.09 | 0 | 1.3 | -34.34 | 9.68 | -4.13 | 4.68 | -8.06 | 0.43 | -2.27 | 0 | 0 | 0.04 | 33.33 | 5.68 | 0.0 | 3.0 | 11.11 | 0.3 | 0.0 | -3.06 | 0 | 0.25 | -95.89 | -0.28 | 0 | -3.34 | 0 | 0.00 | 0 |
| 2022 (9) | 8.96 | 67.16 | 2.5 | 135.85 | 0 | 0 | 0 | 0 | 19.61 | 18.06 | 2.98 | 56.84 | 1.98 | -29.29 | 10.10 | -40.1 | 5.09 | 1.8 | 0.44 | -16.98 | 0 | 0 | 0.03 | -40.0 | 5.68 | 0.0 | 2.7 | 7.57 | 0.3 | 11.11 | 3.08 | 58.76 | 6.08 | 28.54 | -0.3 | 0 | 2.78 | 69.51 | 0.00 | 0 |
| 2021 (8) | 5.36 | -19.64 | 1.06 | -58.59 | 0 | 0 | 0 | 0 | 16.61 | 0.12 | 1.9 | 57.02 | 2.8 | 21.21 | 16.86 | 21.07 | 5.0 | 62.87 | 0.53 | -5.36 | 0 | 0 | 0.05 | -54.55 | 5.68 | 0.0 | 2.51 | 5.02 | 0.27 | 3.85 | 1.94 | 52.76 | 4.73 | 20.97 | -0.3 | 0 | 1.64 | 64.0 | 0.00 | 0 |
| 2020 (7) | 6.67 | -15.99 | 2.56 | 0.0 | 0 | 0 | 0 | 0 | 16.59 | -25.94 | 1.21 | -58.7 | 2.31 | -16.3 | 13.92 | 13.01 | 3.07 | -17.03 | 0.56 | 166.67 | 0 | 0 | 0.11 | -66.67 | 5.68 | 15.21 | 2.39 | 13.81 | 0.26 | -3.7 | 1.27 | -58.36 | 3.91 | -27.86 | -0.27 | 0 | 1.0 | -64.16 | 0.00 | 0 |
| 2019 (6) | 7.94 | 46.77 | 2.56 | 0.0 | 0 | 0 | 0 | 0 | 22.4 | 19.34 | 2.93 | 40.19 | 2.76 | -34.13 | 12.32 | -44.8 | 3.7 | -3.9 | 0.21 | 0 | 0 | 0 | 0.33 | 37.5 | 4.93 | 0.0 | 2.1 | 11.11 | 0.27 | 8.0 | 3.05 | 30.9 | 5.42 | 21.25 | -0.26 | 0 | 2.79 | 35.44 | 0.00 | 0 |
| 2018 (5) | 5.41 | -14.8 | 2.56 | -10.49 | 0.09 | 0.0 | 0 | 0 | 18.77 | -14.14 | 2.09 | -23.72 | 4.19 | 9.4 | 22.32 | 27.41 | 3.85 | 1.32 | 0 | 0 | 0.14 | -39.13 | 0.24 | -22.58 | 4.93 | 0.0 | 1.89 | 17.39 | 0.25 | -3.85 | 2.33 | -21.02 | 4.47 | -7.26 | -0.27 | 0 | 2.06 | -23.7 | 0.00 | 0 |
| 2017 (4) | 6.35 | 24.27 | 2.86 | 34.27 | 0.09 | 0.0 | 0 | 0 | 21.86 | 19.13 | 2.74 | 6.2 | 3.83 | 5.8 | 17.52 | -11.19 | 3.8 | 8.57 | 0 | 0 | 0.23 | -28.12 | 0.31 | -8.82 | 4.93 | 10.04 | 1.61 | 18.38 | 0.26 | 550.0 | 2.95 | 9.67 | 4.82 | 17.85 | -0.25 | 0 | 2.7 | 11.11 | 0.00 | 0 |
| 2016 (3) | 5.11 | 3.02 | 2.13 | 166.25 | 0.09 | 0.0 | 0 | 0 | 18.35 | 32.11 | 2.58 | 35.79 | 3.62 | 151.39 | 19.73 | 90.29 | 3.5 | 24.56 | 0 | 0 | 0.32 | -21.95 | 0.34 | -19.05 | 4.48 | 0.22 | 1.36 | 16.24 | 0.04 | 33.33 | 2.69 | 24.54 | 4.09 | 22.09 | -0.26 | 0 | 2.43 | 14.62 | 0.00 | 0 |
| 2015 (2) | 4.96 | 20.68 | 0.8 | 0.0 | 0.09 | 0.0 | 0 | 0 | 13.89 | -8.74 | 1.9 | -34.71 | 1.44 | -33.64 | 10.37 | -27.29 | 2.81 | -19.25 | 0 | 0 | 0.41 | -18.0 | 0.42 | -8.7 | 4.47 | 15.8 | 1.17 | 34.48 | 0.03 | 0 | 2.16 | -26.03 | 3.35 | -11.84 | -0.04 | 0 | 2.12 | -26.64 | 0.00 | 0 |
| 2014 (1) | 4.11 | 41.24 | 0.8 | 0.0 | 0.09 | 12.5 | 0 | 0 | 15.22 | 40.93 | 2.91 | 174.53 | 2.17 | 39.1 | 14.26 | -1.29 | 3.48 | 24.73 | 0 | 0 | 0.5 | -13.79 | 0.46 | 1433.33 | 3.86 | 1.31 | 0.87 | 12.99 | 0 | 0 | 2.92 | 167.89 | 3.8 | 102.13 | -0.03 | 0 | 2.89 | 158.04 | 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) | 5.59 | -1.24 | -39.24 | 7.9 | 0.0 | 17.91 | 0 | 0 | 0 | 0 | 0 | 0 | 2.7 | 28.57 | -28.38 | -0.1 | 58.33 | -123.81 | 1.41 | 28.18 | -34.42 | 15.19 | 42.96 | 8.12 | 4.05 | 1.0 | -21.66 | 0.44 | -2.22 | 2.33 | 0 | 0 | 0 | 0.02 | -33.33 | -60.0 | 5.68 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.25 | 0.0 | -16.67 | -0.31 | -47.62 | -358.33 | -0.07 | -333.33 | -102.04 | -0.25 | 3.85 | 10.71 | -0.56 | -19.15 | -250.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.66 | 4.81 | 13.43 | 7.9 | 0.0 | 216.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.1 | -0.47 | -40.51 | -0.24 | -1300.0 | 64.18 | 1.1 | -12.0 | -42.11 | 10.63 | 0.16 | -7.03 | 4.01 | -6.31 | -33.94 | 0.45 | 0.0 | 2.27 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 5.68 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.25 | -16.67 | -16.67 | -0.21 | 93.07 | 30.0 | 0.03 | -88.89 | -99.0 | -0.26 | 3.7 | 3.7 | -0.47 | 85.76 | 17.54 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.4 | -38.0 | -38.0 | 7.9 | 17.91 | 216.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.11 | -10.97 | -43.88 | 0.02 | 100.63 | -93.94 | 1.25 | -3.85 | -35.23 | 10.61 | 9.62 | 1.27 | 4.28 | -8.55 | -27.21 | 0.45 | 4.65 | 0.0 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 5.68 | 0.0 | 0.0 | 3.0 | 0.0 | 11.11 | 0.3 | 0.0 | 0.0 | -3.03 | 0.98 | -545.59 | 0.27 | 8.0 | -92.64 | -0.27 | 3.57 | 6.9 | -3.3 | 1.2 | -946.15 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.71 | -5.33 | -2.79 | 6.7 | 0.0 | 168.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.37 | -37.14 | -44.1 | -3.17 | -854.76 | -2081.25 | 1.3 | -39.53 | -34.34 | 9.68 | -31.12 | -4.13 | 4.68 | -9.48 | -8.06 | 0.43 | 0.0 | -2.27 | 0 | 0 | 0 | 0.04 | -20.0 | 33.33 | 5.68 | 0.0 | 0.0 | 3.0 | 0.0 | 11.11 | 0.3 | 0.0 | 0.0 | -3.06 | -2650.0 | -199.35 | 0.25 | -92.71 | -95.89 | -0.28 | 0.0 | 6.67 | -3.34 | -1987.5 | -220.14 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.2 | 84.37 | 10.58 | 6.7 | 168.0 | 168.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.77 | 6.8 | -25.93 | 0.42 | 162.69 | -54.84 | 2.15 | 13.16 | -16.34 | 14.05 | 22.92 | 9.9 | 5.17 | -14.83 | -0.58 | 0.43 | -2.27 | -4.44 | 0 | 0 | 0 | 0.05 | 0.0 | 66.67 | 5.68 | 0.0 | 0.0 | 3.0 | 0.0 | 11.11 | 0.3 | 0.0 | 0.0 | 0.12 | 140.0 | -95.79 | 3.43 | 13.95 | -41.37 | -0.28 | -3.7 | 12.5 | -0.16 | 71.93 | -106.32 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.99 | -42.71 | -26.62 | 2.5 | 0.0 | 135.85 | 0 | 0 | 0 | 0 | 0 | 0 | 3.53 | -6.12 | -33.77 | -0.67 | -303.03 | -175.28 | 1.9 | -1.55 | -41.18 | 11.43 | 9.11 | -31.73 | 6.07 | 3.23 | 13.46 | 0.44 | -2.22 | -8.33 | 0 | 0 | 0 | 0.05 | 66.67 | 25.0 | 5.68 | 0.0 | 0.0 | 3.0 | 11.11 | 11.11 | 0.3 | 0.0 | 0.0 | -0.3 | -144.12 | -115.54 | 3.01 | -17.98 | -38.82 | -0.27 | 6.9 | 12.9 | -0.57 | -246.15 | -135.19 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.71 | -2.79 | 54.71 | 2.5 | 0.0 | 135.85 | 0 | 0 | 0 | 0 | 0 | 0 | 3.76 | -11.32 | -24.04 | 0.33 | 106.25 | -67.0 | 1.93 | -2.53 | -42.56 | 10.48 | 3.77 | -44.31 | 5.88 | 15.52 | 11.36 | 0.45 | 2.27 | -10.0 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 5.68 | 0.0 | 0.0 | 2.7 | 0.0 | 7.57 | 0.3 | 0.0 | 11.11 | 0.68 | -77.92 | -45.6 | 3.67 | -39.64 | -9.16 | -0.29 | 3.33 | 0.0 | 0.39 | -85.97 | -59.38 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.96 | 7.69 | 67.16 | 2.5 | 0.0 | 135.85 | 0 | 0 | 0 | 0 | 0 | 0 | 4.24 | -16.7 | -10.36 | 0.16 | -82.8 | -67.35 | 1.98 | -22.96 | -29.29 | 10.10 | -21.03 | -40.1 | 5.09 | -2.12 | 1.8 | 0.44 | -2.22 | -16.98 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 5.68 | 0.0 | 0.0 | 2.7 | 0.0 | 7.57 | 0.3 | 0.0 | 11.11 | 3.08 | 8.07 | 58.76 | 6.08 | 3.93 | 28.54 | -0.3 | 6.25 | 0.0 | 2.78 | 9.88 | 69.51 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.32 | 22.35 | 47.78 | 2.5 | 135.85 | 21.36 | 0 | 0 | 0 | 0 | 0 | 0 | 5.09 | -4.5 | 18.93 | 0.93 | 4.49 | 50.0 | 2.57 | -20.43 | -8.54 | 12.79 | -23.64 | -30.97 | 5.2 | -2.8 | -2.26 | 0.45 | -6.25 | -16.67 | 0 | 0 | 0 | 0.03 | -25.0 | -40.0 | 5.68 | 0.0 | 0.0 | 2.7 | 0.0 | 7.57 | 0.3 | 0.0 | 11.11 | 2.85 | 47.67 | 93.88 | 5.85 | 18.9 | 37.65 | -0.32 | -3.23 | -6.67 | 2.53 | 56.17 | 116.24 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.8 | 20.78 | 17.04 | 1.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.33 | 7.68 | 36.67 | 0.89 | -11.0 | 81.63 | 3.23 | -3.87 | 34.02 | 16.74 | -11.0 | -0.16 | 5.35 | 1.33 | 21.32 | 0.48 | -4.0 | -9.43 | 0 | 0 | 0 | 0.04 | -20.0 | -42.86 | 5.68 | 0.0 | 0.0 | 2.7 | 7.57 | 12.97 | 0.3 | 11.11 | 15.38 | 1.93 | 54.4 | -6.31 | 4.92 | 21.78 | 4.46 | -0.31 | -6.9 | -10.71 | 1.62 | 68.75 | -8.99 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.63 | 5.04 | 1.99 | 1.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.95 | 4.65 | 33.78 | 1.0 | 104.08 | 233.33 | 3.36 | 20.0 | 33.86 | 18.81 | 11.6 | 13.33 | 5.28 | 5.6 | 47.49 | 0.5 | -5.66 | -5.66 | 0 | 0 | 0 | 0.05 | 0.0 | -44.44 | 5.68 | 0.0 | 0.0 | 2.51 | 0.0 | 5.02 | 0.27 | 0.0 | 3.85 | 1.25 | -35.57 | -20.38 | 4.04 | -14.59 | -4.27 | -0.29 | 3.33 | -7.41 | 0.96 | -41.46 | -26.15 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.36 | -4.8 | -19.64 | 1.06 | -48.54 | -58.59 | 0 | 0 | 0 | 0 | 0 | 0 | 4.73 | 10.51 | 43.77 | 0.49 | -20.97 | 250.0 | 2.8 | -0.36 | 21.21 | 16.86 | -8.99 | 20.99 | 5.0 | -6.02 | 62.87 | 0.53 | -1.85 | -5.36 | 0 | 0 | 0 | 0.05 | 0.0 | -54.55 | 5.68 | 0.0 | 0.0 | 2.51 | 0.0 | 5.02 | 0.27 | 0.0 | 3.85 | 1.94 | 31.97 | 52.76 | 4.73 | 11.29 | 20.97 | -0.3 | 0.0 | -11.11 | 1.64 | 40.17 | 64.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.63 | -3.1 | 35.34 | 2.06 | 94.34 | -19.53 | 0 | 0 | 0 | 0 | 0 | 0 | 4.28 | 9.74 | 22.99 | 0.62 | 26.53 | 195.24 | 2.81 | 16.6 | -2.43 | 18.52 | 10.45 | 26.0 | 5.32 | 20.63 | 55.56 | 0.54 | 1.89 | -1.82 | 0 | 0 | 0 | 0.05 | -28.57 | -61.54 | 5.68 | 0.0 | 9.65 | 2.51 | 5.02 | 5.02 | 0.27 | 3.85 | 3.85 | 1.47 | -28.64 | 30.09 | 4.25 | -9.77 | 12.43 | -0.3 | -7.14 | 0.0 | 1.17 | -34.27 | 40.96 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.81 | 5.25 | -10.75 | 1.06 | 0.0 | -58.59 | 0 | 0 | 0 | 0 | 0 | 0 | 3.9 | 5.41 | -16.13 | 0.49 | 63.33 | 113.04 | 2.41 | -3.98 | -19.13 | 16.77 | 1.03 | 0 | 4.41 | 23.18 | 21.49 | 0.53 | 0.0 | -36.9 | 0 | 0 | 0 | 0.07 | -22.22 | -53.33 | 5.68 | 0.0 | 9.65 | 2.39 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 2.06 | 31.21 | 123.91 | 4.71 | 11.61 | 32.3 | -0.28 | -3.7 | 9.68 | 1.78 | 36.92 | 191.8 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.52 | -17.24 | -25.3 | 1.06 | -58.59 | -58.59 | 0 | 0 | 0 | 0 | 0 | 0 | 3.7 | 12.46 | -28.29 | 0.3 | 114.29 | -51.61 | 2.51 | 8.66 | -11.93 | 16.60 | 19.15 | 0 | 3.58 | 16.61 | -12.25 | 0.53 | -5.36 | -38.37 | 0 | 0 | 0 | 0.09 | -18.18 | -68.97 | 5.68 | 0.0 | 15.21 | 2.39 | 0.0 | 13.81 | 0.26 | 0.0 | -3.7 | 1.57 | 23.62 | -57.34 | 4.22 | 7.93 | -30.13 | -0.27 | 0.0 | 10.0 | 1.3 | 30.0 | -61.54 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.67 | 60.34 | -15.99 | 2.56 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.29 | -5.46 | -47.78 | 0.14 | -33.33 | -82.28 | 2.31 | -19.79 | -16.3 | 13.93 | -5.23 | 0 | 3.07 | -10.23 | -17.03 | 0.56 | 1.82 | 166.67 | 0 | 0 | 0 | 0.11 | -15.38 | -66.67 | 5.68 | 9.65 | 15.21 | 2.39 | 0.0 | 13.81 | 0.26 | 0.0 | -3.7 | 1.27 | 12.39 | -58.36 | 3.91 | 3.44 | -27.86 | -0.27 | 10.0 | -3.85 | 1.0 | 20.48 | -64.16 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.16 | -36.1 | 0.0 | 2.56 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.48 | -25.16 | 0.0 | 0.21 | -8.7 | 0.0 | 2.88 | -3.36 | 0.0 | 14.70 | 0 | 0.0 | 3.42 | -5.79 | 0.0 | 0.55 | -34.52 | 0.0 | 0 | 0 | 0.0 | 0.13 | -13.33 | 0.0 | 5.18 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 1.13 | 22.83 | 0.0 | 3.78 | 6.18 | 0.0 | -0.3 | 3.23 | 0.0 | 0.83 | 36.07 | 0.0 | 0.00 | 0 | 0.0 |
