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) | 4.66 | 138.97 | 5.56 | -26.65 | 1.02 | 436.84 | 0.75 | 0 | 11.53 | -21.46 | -1.14 | 0 | 0.82 | -51.76 | 7.11 | -38.59 | 0.67 | -66.67 | 1.11 | 0 | 4.5 | -7.41 | 0.05 | -64.29 | 11.41 | 0.0 | 0 | 0 | 0.26 | 0.0 | -3.47 | 0 | -3.21 | 0 | -0.61 | 0 | -4.08 | 0 | 0.00 | 0 |
| 2022 (9) | 1.95 | 43.38 | 7.58 | -34.09 | 0.19 | 171.43 | 0 | 0 | 14.68 | -33.51 | -4.89 | 0 | 1.7 | -40.77 | 11.58 | -10.91 | 2.01 | -84.8 | 0 | 0 | 4.86 | -1.02 | 0.14 | -17.65 | 11.41 | 16.31 | 0.16 | 0.0 | 0.26 | 0.0 | -8.0 | 0 | -7.59 | 0 | -0.63 | 0 | -8.63 | 0 | 0.11 | 12.16 |
| 2021 (8) | 1.36 | -38.46 | 11.5 | 82.25 | 0.07 | 0 | 0 | 0 | 22.08 | -0.72 | -1.65 | 0 | 2.87 | -51.19 | 13.00 | -50.84 | 13.22 | 26.15 | 2.08 | 20700.0 | 4.91 | 113.48 | 0.17 | 70.0 | 9.81 | 19.49 | 0.16 | 0.0 | 0.26 | 0.0 | -3.13 | 0 | -2.71 | 0 | -0.75 | 0 | -3.88 | 0 | 0.10 | -11.36 |
| 2020 (7) | 2.21 | -67.55 | 6.31 | 82.37 | 0 | 0 | 0 | 0 | 22.24 | -18.92 | -1.61 | 0 | 5.88 | -23.04 | 26.44 | -5.08 | 10.48 | 0.77 | 0.01 | -66.67 | 2.3 | 0 | 0.1 | 100.0 | 8.21 | 0.0 | 0.16 | 77.78 | 0.26 | 52.94 | -1.48 | 0 | -1.06 | 0 | -0.36 | 0 | -1.84 | 0 | 0.11 | 14.35 |
| 2019 (6) | 6.81 | -6.07 | 3.46 | 16.5 | 3.76 | 0 | 0 | 0 | 27.43 | -4.06 | 0.71 | -20.22 | 7.64 | -2.3 | 27.85 | 1.83 | 10.4 | 25.91 | 0.03 | 0.0 | 0 | 0 | 0.05 | 25.0 | 8.21 | 0.0 | 0.09 | 0 | 0.17 | 0 | 0.7 | -20.45 | 0.96 | 9.09 | -0.26 | 0 | 0.44 | -38.03 | 0.10 | 357.47 |
| 2018 (5) | 7.25 | 170.52 | 2.97 | 7.61 | 0 | 0 | 0 | 0 | 28.59 | 47.14 | 0.89 | -26.45 | 7.82 | 29.47 | 27.35 | -12.01 | 8.26 | 23.65 | 0.03 | 0.0 | 3.69 | 0 | 0.04 | 100.0 | 8.21 | 10.8 | 0 | 0 | 0 | 0 | 0.88 | 0 | 0.88 | 0 | -0.17 | 0 | 0.71 | 0 | 0.02 | -24.9 |
| 2017 (4) | 2.68 | 119.67 | 2.76 | 4.55 | 0 | 0 | 0 | 0 | 19.43 | 74.57 | 1.21 | 28.72 | 6.04 | 72.57 | 31.09 | -1.15 | 6.68 | 16.99 | 0.03 | 0.0 | 0 | 0 | 0.02 | 0.0 | 7.41 | 20.1 | 0.15 | 0.0 | 0 | 0 | -0.81 | 0 | -0.66 | 0 | -0.07 | 0 | -0.88 | 0 | 0.03 | -31.69 |
| 2016 (3) | 1.22 | -7.58 | 2.64 | -11.71 | 1.34 | 0 | 0 | 0 | 11.13 | 43.8 | 0.94 | 4600.0 | 3.5 | 128.76 | 31.45 | 59.08 | 5.71 | 5.74 | 0.03 | -25.0 | 0 | 0 | 0.02 | 0.0 | 6.17 | 9.98 | 0.15 | 0.0 | 0 | 0 | -1.99 | 0 | -1.83 | 0 | -0.03 | 0 | -2.02 | 0 | 0.04 | -25.81 |
| 2015 (2) | 1.32 | -30.89 | 2.99 | 14.12 | 0 | 0 | 0 | 0 | 7.74 | 17.63 | 0.02 | 0 | 1.53 | 22.4 | 19.77 | 4.06 | 5.4 | 5.47 | 0.04 | -33.33 | 1.91 | 536.67 | 0.02 | -33.33 | 5.61 | 0.0 | 0.15 | 0.0 | 0 | 0 | -2.92 | 0 | -2.76 | 0 | 0.11 | -15.38 | -2.81 | 0 | 0.06 | -8.45 |
| 2014 (1) | 1.91 | 180.88 | 2.62 | 167.35 | 0.23 | 0 | 0 | 0 | 6.58 | 42.42 | -1.21 | 0 | 1.25 | -7.41 | 19.00 | -34.99 | 5.12 | 122.61 | 0.06 | 0 | 0.3 | 0 | 0.03 | 0.0 | 5.61 | 0.0 | 0.15 | 0.0 | 0 | 0 | -2.94 | 0 | -2.78 | 0 | 0.13 | 44.44 | -2.81 | 0 | 0.06 | 25.21 |
| 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) | 2.56 | -7.91 | -7.91 | 5.22 | 11.54 | -17.14 | 4.52 | 0.0 | 343.14 | 0 | 0 | -100.0 | 1.27 | 28.28 | -62.2 | -0.1 | 79.59 | 28.57 | 0.58 | -17.14 | -71.84 | 8.04 | 6.88 | -61.03 | 0.5 | -26.47 | -63.24 | 3.9 | -0.26 | 251.35 | 0 | 0 | -100.0 | 0.05 | -28.57 | -44.44 | 11.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0.26 | 0.0 | 0.0 | -4.58 | -2.23 | -72.18 | -4.32 | -2.37 | -80.0 | -0.33 | 25.0 | 34.0 | -4.91 | 0.2 | -55.38 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.78 | -26.65 | 38.31 | 4.68 | -6.02 | -27.22 | 4.52 | 0.0 | 330.48 | 0 | -100.0 | -100.0 | 0.99 | -47.34 | -64.0 | -0.49 | 5.77 | -44.12 | 0.7 | -5.41 | -73.78 | 7.53 | 12.5 | -74.29 | 0.68 | 25.93 | -46.88 | 3.91 | 223.14 | 268.87 | 0 | 0 | -100.0 | 0.07 | 40.0 | -36.36 | 11.41 | 0.0 | 0.0 | 0 | 0 | 0 | 0.26 | 0.0 | 0.0 | -4.48 | -12.56 | -77.78 | -4.22 | -13.44 | -86.73 | -0.44 | 4.35 | 31.25 | -4.92 | -10.81 | -55.7 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.79 | -18.67 | 93.37 | 4.98 | -10.43 | -23.85 | 4.52 | 343.14 | 293.04 | 0.67 | -10.67 | 3.08 | 1.88 | -38.76 | -19.66 | -0.52 | 35.8 | -446.67 | 0.74 | -9.76 | -64.93 | 6.69 | -6.0 | -63.06 | 0.54 | -19.4 | -66.67 | 1.21 | 9.01 | 13.08 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | -61.54 | 11.41 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.26 | 0.0 | 0.0 | -3.98 | -14.7 | 49.36 | -3.72 | -15.89 | 50.0 | -0.46 | 24.59 | 23.33 | -4.44 | -8.82 | 47.52 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.66 | 67.63 | 138.97 | 5.56 | -11.75 | -26.65 | 1.02 | 0.0 | 436.84 | 0.75 | -34.78 | 0 | 3.07 | -8.63 | 100.65 | -0.81 | -478.57 | 76.86 | 0.82 | -60.19 | -51.76 | 7.12 | -65.52 | -38.53 | 0.67 | -50.74 | -66.67 | 1.11 | 0.0 | 0 | 4.5 | 18.11 | -7.41 | 0.05 | -44.44 | -64.29 | 11.41 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.26 | 0.0 | 0.0 | -3.47 | -30.45 | 56.62 | -3.21 | -33.75 | 57.71 | -0.61 | -22.0 | 3.17 | -4.08 | -29.11 | 52.72 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 2.78 | 38.31 | 85.33 | 6.3 | -2.02 | -46.79 | 1.02 | -2.86 | 277.78 | 1.15 | 76.92 | 0 | 3.36 | 22.18 | 34.4 | -0.14 | 58.82 | 83.13 | 2.06 | -22.85 | -20.77 | 20.64 | -29.49 | 36.39 | 1.36 | 6.25 | -91.16 | 1.11 | 4.72 | -44.5 | 3.81 | 0.0 | -21.77 | 0.09 | -18.18 | -30.77 | 11.41 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.26 | 0.0 | 0.0 | -2.66 | -5.56 | 41.02 | -2.4 | -6.19 | 41.32 | -0.5 | 21.88 | 3.85 | -3.16 | 0.0 | 37.18 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 2.01 | 2.55 | -29.47 | 6.43 | -1.68 | -45.55 | 1.05 | -8.7 | 200.0 | 0.65 | 0.0 | 0 | 2.75 | 17.52 | -47.92 | -0.34 | -326.67 | -209.09 | 2.67 | 26.54 | -46.06 | 29.28 | 61.64 | 23.73 | 1.28 | -20.99 | -91.21 | 1.06 | -0.93 | -45.08 | 3.81 | -0.52 | -22.4 | 0.11 | -15.38 | -21.43 | 11.41 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.26 | 0.0 | 0.0 | -2.52 | 67.94 | 31.52 | -2.26 | 69.62 | 30.89 | -0.64 | -6.67 | 4.48 | -3.16 | 62.65 | 27.36 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 1.96 | 0.51 | -54.52 | 6.54 | -13.72 | -53.02 | 1.15 | 505.26 | 180.49 | 0.65 | 0 | 0 | 2.34 | 52.94 | -56.42 | 0.15 | 104.29 | 134.09 | 2.11 | 24.12 | -56.58 | 18.11 | 56.4 | -18.54 | 1.62 | -19.4 | -88.19 | 1.07 | 0 | -46.23 | 3.83 | -21.19 | -23.09 | 0.13 | -7.14 | -18.75 | 11.41 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -7.86 | 1.75 | -120.17 | -7.44 | 1.98 | -136.19 | -0.6 | 4.76 | -13.21 | -8.46 | 1.97 | -106.34 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 1.95 | 30.0 | 43.38 | 7.58 | -35.98 | -34.09 | 0.19 | -29.63 | 171.43 | 0 | 0 | 0 | 1.53 | -38.8 | -62.03 | -3.5 | -321.69 | -473.77 | 1.7 | -34.62 | -40.77 | 11.58 | -23.48 | -10.91 | 2.01 | -86.94 | -84.8 | 0 | -100.0 | -100.0 | 4.86 | -0.21 | -1.02 | 0.14 | 7.69 | -17.65 | 11.41 | 0.0 | 16.31 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -8.0 | -77.38 | -155.59 | -7.59 | -85.57 | -180.07 | -0.63 | -21.15 | 16.0 | -8.63 | -71.57 | -122.42 | 0.11 | 37.08 | 12.16 |
| 22Q3 (12) | 1.5 | -47.37 | 53.06 | 11.84 | 0.25 | -0.25 | 0.27 | -22.86 | 285.71 | 0 | 0 | 0 | 2.5 | -52.65 | -59.94 | -0.83 | -654.55 | -937.5 | 2.6 | -47.47 | -55.48 | 15.13 | -36.04 | -37.0 | 15.39 | 5.7 | 20.52 | 2.0 | 3.63 | -9.09 | 4.87 | -0.81 | -1.22 | 0.13 | -7.14 | -13.33 | 11.41 | 0.0 | 16.31 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -4.51 | -22.55 | -78.97 | -4.09 | -25.08 | -94.76 | -0.52 | 22.39 | 35.8 | -5.03 | -15.63 | -51.05 | 0.08 | 4.23 | -14.71 |
| 22Q2 (11) | 2.85 | -33.87 | 82.69 | 11.81 | -15.16 | -22.96 | 0.35 | -14.63 | 0 | 0 | 0 | 0 | 5.28 | -1.68 | -15.11 | -0.11 | 75.0 | 73.81 | 4.95 | 1.85 | -17.5 | 23.66 | 6.43 | -5.08 | 14.56 | 6.12 | 20.13 | 1.93 | -3.02 | -19.58 | 4.91 | -1.41 | 114.41 | 0.14 | -12.5 | 16.67 | 11.41 | 0.0 | 26.08 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -3.68 | -3.08 | -51.44 | -3.27 | -3.81 | -61.88 | -0.67 | -26.42 | -59.52 | -4.35 | -6.1 | -52.63 | 0.08 | 0.95 | -24.95 |
| 22Q1 (10) | 4.31 | 216.91 | 140.78 | 13.92 | 21.04 | 44.25 | 0.41 | 485.71 | 0 | 0 | 0 | 0 | 5.37 | 33.25 | -3.94 | -0.44 | 27.87 | 18.52 | 4.86 | 69.34 | -11.48 | 22.23 | 71.04 | -4.47 | 13.72 | 3.78 | 22.72 | 1.99 | -4.33 | -18.44 | 4.98 | 1.43 | 33.51 | 0.16 | -5.88 | 33.33 | 11.41 | 16.31 | 38.98 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -3.57 | -14.06 | -76.73 | -3.15 | -16.24 | -96.88 | -0.53 | 29.33 | -35.9 | -4.1 | -5.67 | -70.12 | 0.08 | -22.24 | -33.28 |
| 21Q4 (9) | 1.36 | 38.78 | -38.46 | 11.5 | -3.12 | 82.25 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 4.03 | -35.42 | -35.62 | -0.61 | -662.5 | -1.67 | 2.87 | -50.86 | -51.19 | 13.00 | -45.89 | -50.84 | 13.22 | 3.52 | 26.15 | 2.08 | -5.45 | 20700.0 | 4.91 | -0.41 | 113.48 | 0.17 | 13.33 | 70.0 | 9.81 | 0.0 | 19.49 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -3.13 | -24.21 | -111.49 | -2.71 | -29.05 | -155.66 | -0.75 | 7.41 | -108.33 | -3.88 | -16.52 | -110.87 | 0.10 | 4.23 | -11.36 |
| 21Q3 (8) | 0.98 | -37.18 | -77.68 | 11.87 | -22.57 | 100.85 | 0.07 | 0 | 0 | 0 | 0 | 0 | 6.24 | 0.32 | 4.0 | -0.08 | 80.95 | -172.73 | 5.84 | -2.67 | 51.3 | 24.02 | -3.63 | 49.68 | 12.77 | 5.36 | 22.79 | 2.2 | -8.33 | 21900.0 | 4.93 | 115.28 | 0 | 0.15 | 25.0 | 50.0 | 9.81 | 8.4 | 19.49 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -2.52 | -3.7 | -189.66 | -2.1 | -3.96 | -356.52 | -0.81 | -92.86 | -118.92 | -3.33 | -16.84 | -168.55 | 0.10 | -8.28 | -13.39 |
| 21Q2 (7) | 1.56 | -12.85 | -42.86 | 15.33 | 58.86 | 170.85 | 0 | 0 | 0 | 0 | 0 | 0 | 6.22 | 11.27 | 8.36 | -0.42 | 22.22 | 42.47 | 6.0 | 9.29 | 6.57 | 24.93 | 7.11 | 0 | 12.12 | 8.41 | 15.43 | 2.4 | -1.64 | 23900.0 | 2.29 | -38.61 | 0 | 0.12 | 0.0 | 200.0 | 9.05 | 10.23 | 10.23 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -2.43 | -20.3 | -145.45 | -2.02 | -26.25 | -254.39 | -0.42 | -7.69 | -2.44 | -2.85 | -18.26 | -103.57 | 0.10 | -10.26 | -8.04 |
| 21Q1 (6) | 1.79 | -19.0 | -74.28 | 9.65 | 52.93 | 197.84 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.59 | -10.7 | 31.84 | -0.54 | 10.0 | -35.0 | 5.49 | -6.63 | 47.98 | 23.27 | -11.98 | 0 | 11.18 | 6.68 | 5.97 | 2.44 | 24300.0 | 6000.0 | 3.73 | 62.17 | 0 | 0.12 | 20.0 | 140.0 | 8.21 | 0.0 | 0.0 | 0.16 | 0.0 | 77.78 | 0.26 | 0.0 | 52.94 | -2.02 | -36.49 | -773.33 | -1.6 | -50.94 | -380.7 | -0.39 | -8.33 | -11.43 | -2.41 | -30.98 | -4720.0 | 0.12 | 3.31 | 14.33 |
| 20Q4 (5) | 2.21 | -49.66 | -67.55 | 6.31 | 6.77 | 82.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.26 | 4.33 | -22.43 | -0.6 | -645.45 | -561.54 | 5.88 | 52.33 | -23.04 | 26.44 | 64.73 | 0 | 10.48 | 0.77 | 0.77 | 0.01 | 0.0 | -66.67 | 2.3 | 0 | 0 | 0.1 | 0.0 | 100.0 | 8.21 | 0.0 | 0.0 | 0.16 | 0.0 | 77.78 | 0.26 | 0.0 | 52.94 | -1.48 | -70.11 | -311.43 | -1.06 | -130.43 | -210.42 | -0.36 | 2.7 | -38.46 | -1.84 | -48.39 | -518.18 | 0.11 | 1.85 | 14.35 |
| 20Q3 (4) | 4.39 | 60.81 | 0.0 | 5.91 | 4.42 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.0 | 4.53 | 0.0 | 0.11 | 115.07 | 0.0 | 3.86 | -31.44 | 0.0 | 16.05 | 0 | 0.0 | 10.4 | -0.95 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.1 | 150.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | -0.87 | 12.12 | 0.0 | -0.46 | 19.3 | 0.0 | -0.37 | 9.76 | 0.0 | -1.24 | 11.43 | 0.0 | 0.11 | -2.62 | 0.0 |
