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) | 2.26 | -22.07 | 3.99 | -17.39 | 0.6 | -1.64 | 0 | 0 | 15.19 | -2.06 | -0.61 | 0 | 5.13 | -5.18 | 33.77 | -3.18 | 2.53 | -12.76 | 0 | 0 | 1.66 | -13.99 | 0.39 | 62.5 | 7.96 | 0.0 | 0 | 0 | 0.17 | -46.88 | -0.61 | 0 | -0.45 | 0 | -0.51 | 0 | -1.12 | 0 | 0.40 | 3.68 |
| 2022 (9) | 2.9 | 33.64 | 4.83 | 76.28 | 0.61 | -41.9 | 0 | 0 | 15.51 | 3.95 | -0.6 | 0 | 5.41 | 12.71 | 34.88 | 8.42 | 2.9 | -13.95 | 0 | 0 | 1.93 | -31.07 | 0.24 | -4.0 | 7.96 | -0.5 | 0.19 | 5.56 | 0.32 | 10.34 | -0.34 | 0 | 0.17 | -77.63 | -0.42 | 0 | -0.76 | 0 | 0.38 | 30.35 |
| 2021 (8) | 2.17 | -34.24 | 2.74 | 72.33 | 1.05 | 176.32 | 0 | 0 | 14.92 | 53.97 | 0.04 | -50.0 | 4.8 | 22.45 | 32.17 | -20.47 | 3.37 | 31.13 | 0 | 0 | 2.8 | -7.28 | 0.25 | 31.58 | 8.0 | 0.0 | 0.18 | 0.0 | 0.29 | -17.14 | 0.29 | -19.44 | 0.76 | -14.61 | -0.32 | 0 | -0.03 | 0 | 0.29 | -2.25 |
| 2020 (7) | 3.3 | 4.43 | 1.59 | 448.28 | 0.38 | 0.0 | 0 | 0 | 9.69 | 4.98 | 0.08 | -60.0 | 3.92 | 64.71 | 40.45 | 56.89 | 2.57 | 173.4 | 0 | 0 | 3.02 | 2.37 | 0.19 | 46.15 | 8.0 | 0.0 | 0.18 | 12.5 | 0.35 | 75.0 | 0.36 | -41.94 | 0.89 | -8.25 | -0.29 | 0 | 0.07 | -74.07 | 0.30 | 48.02 |
| 2019 (6) | 3.16 | 16.18 | 0.29 | -19.44 | 0.38 | 18.75 | 0 | 0 | 9.23 | -21.78 | 0.2 | -80.39 | 2.38 | 21.43 | 25.79 | 55.24 | 0.94 | 5.62 | 1.47 | 8.09 | 2.95 | 0.68 | 0.13 | -74.51 | 8.0 | 0.0 | 0.16 | 166.67 | 0.2 | 42.86 | 0.62 | -42.06 | 0.97 | -23.62 | -0.35 | 0 | 0.27 | -68.97 | 0.20 | 0 |
| 2018 (5) | 2.72 | -52.45 | 0.36 | 0.0 | 0.32 | 14.29 | 0 | 0 | 11.8 | 79.6 | 1.02 | 264.29 | 1.96 | 18.79 | 16.61 | -33.86 | 0.89 | -2.2 | 1.36 | 0 | 2.93 | -12.54 | 0.51 | 628.57 | 8.0 | 0.0 | 0.06 | 100.0 | 0.14 | 0 | 1.07 | 98.15 | 1.27 | 122.81 | -0.2 | 0 | 0.87 | 117.5 | 0.00 | 0 |
| 2017 (4) | 5.72 | 48.96 | 0.36 | 140.0 | 0.28 | 154.55 | 0 | 0 | 6.57 | 90.43 | 0.28 | -6.67 | 1.65 | 10.74 | 25.11 | -41.85 | 0.91 | 175.76 | 0 | 0 | 3.35 | -5.1 | 0.07 | 16.67 | 8.0 | 0.0 | 0.03 | 0 | 0 | 0 | 0.54 | 86.21 | 0.57 | 96.55 | -0.14 | 0 | 0.4 | -38.46 | 0.00 | 0 |
| 2016 (3) | 3.84 | 6.37 | 0.15 | -75.0 | 0.11 | 0 | 0 | 0 | 3.45 | -37.73 | 0.3 | 0 | 1.49 | -41.8 | 43.19 | -6.54 | 0.33 | -41.07 | 0 | 0 | 3.53 | 341.25 | 0.06 | 0.0 | 8.0 | 0.0 | 0 | 0 | 0 | 0 | 0.29 | 0 | 0.29 | 0 | 0.36 | -40.0 | 0.65 | 0 | 0.00 | 0 |
| 2015 (2) | 3.61 | 42.69 | 0.6 | -52.76 | 0 | 0 | 0 | 0 | 5.54 | -7.97 | -2.18 | 0 | 2.56 | 3.23 | 46.21 | 12.17 | 0.56 | -21.13 | 0 | 0 | 0.8 | 196.3 | 0.06 | -57.14 | 8.0 | 32.45 | 0 | 0 | 0 | 0 | -2.19 | 0 | -2.19 | 0 | 0.6 | -13.04 | -1.59 | 0 | 0.01 | 0 |
| 2014 (1) | 2.53 | 39.01 | 1.27 | -47.74 | 0.05 | -79.17 | 0 | 0 | 6.02 | -12.37 | -1.01 | 0 | 2.48 | -10.47 | 41.20 | 2.17 | 0.71 | -7.79 | 0 | 0 | 0.27 | -10.0 | 0.14 | 16.67 | 6.04 | 49.5 | 0.37 | 15.62 | 0 | 0 | -0.97 | 0 | -0.6 | 0 | 0.69 | 86.49 | -0.28 | 0 | 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) | 3.57 | 17.43 | 72.46 | 2.76 | -6.12 | -35.36 | 0.83 | 6.41 | 38.33 | 0 | 0 | 0 | 3.35 | 17.13 | -25.39 | -0.07 | 41.67 | 41.67 | 3.73 | -0.8 | -30.93 | 29.46 | 8.14 | -14.89 | 2.11 | 2.93 | -14.92 | 0 | 0 | 0 | 2.59 | -2.26 | 48.0 | 0.33 | -2.94 | -5.71 | 7.96 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.3 | -30.43 | 14.29 | -0.3 | -30.43 | -57.89 | -0.43 | -2.38 | -7.5 | -0.73 | -12.31 | 2.67 | 0.41 | 1.79 | 3.75 |
| 24Q2 (19) | 3.04 | -1.3 | 49.75 | 2.94 | -27.23 | -37.04 | 0.78 | 116.67 | 13.04 | 0 | 0 | 0 | 2.86 | 7.12 | -18.29 | -0.12 | -20.0 | -33.33 | 3.76 | -4.81 | -22.15 | 27.25 | -0.4 | -13.86 | 2.05 | -16.67 | -38.99 | 0 | 0 | 0 | 2.65 | 12.29 | 48.88 | 0.34 | -5.56 | -2.86 | 7.96 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -0.23 | 68.06 | 4.17 | -0.23 | 58.18 | -228.57 | -0.42 | 4.55 | 16.0 | -0.65 | 43.97 | 12.16 | 0.40 | -0.89 | 4.52 |
| 24Q1 (18) | 3.08 | 36.28 | 18.46 | 4.04 | 1.25 | -8.8 | 0.36 | -40.0 | -47.06 | 0 | 0 | 0 | 2.67 | -29.37 | -21.93 | -0.1 | 61.54 | 33.33 | 3.95 | -23.0 | -17.88 | 27.35 | -19.0 | -13.39 | 2.46 | -2.77 | -21.9 | 0 | 0 | 0 | 2.36 | 42.17 | 45.68 | 0.36 | -7.69 | 12.5 | 7.96 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.17 | 0.0 | -46.88 | -0.72 | -18.03 | -46.94 | -0.55 | -22.22 | -2850.0 | -0.44 | 13.73 | -7.32 | -1.16 | -3.57 | -28.89 | 0.40 | 1.59 | 4.43 |
| 23Q4 (17) | 2.26 | 9.18 | -22.07 | 3.99 | -6.56 | -17.39 | 0.6 | 0.0 | -1.64 | 0 | 0 | 0 | 3.78 | -15.81 | -9.79 | -0.26 | -116.67 | 21.21 | 5.13 | -5.0 | -5.18 | 33.77 | -2.44 | -3.12 | 2.53 | 2.02 | -12.76 | 0 | 0 | 0 | 1.66 | -5.14 | -13.99 | 0.39 | 11.43 | 62.5 | 7.96 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.17 | 0.0 | -46.88 | -0.61 | -74.29 | -79.41 | -0.45 | -136.84 | -364.71 | -0.51 | -27.5 | -21.43 | -1.12 | -49.33 | -47.37 | 0.40 | 1.23 | 3.68 |
| 23Q3 (16) | 2.07 | 1.97 | -33.01 | 4.27 | -8.57 | -4.69 | 0.6 | -13.04 | -11.76 | 0 | 0 | 0 | 4.49 | 28.29 | 7.93 | -0.12 | -33.33 | -33.33 | 5.4 | 11.8 | 2.66 | 34.62 | 9.44 | 8.52 | 2.48 | -26.19 | -17.06 | 0 | 0 | 0 | 1.75 | -1.69 | -15.05 | 0.35 | 0.0 | 34.62 | 7.96 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.17 | 0.0 | -46.88 | -0.35 | -45.83 | -3400.0 | -0.19 | -171.43 | -138.0 | -0.4 | 20.0 | -42.86 | -0.75 | -1.35 | -158.62 | 0.39 | 2.54 | 6.18 |
| 23Q2 (15) | 2.03 | -21.92 | -31.19 | 4.67 | 5.42 | 24.87 | 0.69 | 1.47 | -8.0 | 0 | 0 | 0 | 3.5 | 2.34 | 1.16 | -0.09 | 40.0 | 52.63 | 4.83 | 0.42 | -3.01 | 31.63 | 0.15 | 2.26 | 3.36 | 6.67 | 10.53 | 0 | 0 | 0 | 1.78 | 9.88 | -20.18 | 0.35 | 9.38 | 52.17 | 7.96 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.17 | -46.88 | -46.88 | -0.24 | 51.02 | -400.0 | -0.07 | -450.0 | -111.86 | -0.5 | -21.95 | -61.29 | -0.74 | 17.78 | -221.74 | 0.38 | -0.97 | 4.87 |
| 23Q1 (14) | 2.6 | -10.34 | 20.93 | 4.43 | -8.28 | 31.85 | 0.68 | 11.48 | -39.29 | 0 | 0 | 0 | 3.42 | -18.38 | -7.82 | -0.15 | 54.55 | -1600.0 | 4.81 | -11.09 | 10.32 | 31.58 | -9.4 | 13.15 | 3.15 | 8.62 | -9.22 | 0 | 0 | 0 | 1.62 | -16.06 | -41.52 | 0.32 | 33.33 | 39.13 | 7.96 | 0.0 | 0.0 | 0.19 | 0.0 | 5.56 | 0.32 | 0.0 | 10.34 | -0.49 | -44.12 | -263.33 | 0.02 | -88.24 | -97.4 | -0.41 | 2.38 | -127.78 | -0.9 | -18.42 | -850.0 | 0.39 | 0.86 | 30.16 |
| 22Q4 (13) | 2.9 | -6.15 | 33.64 | 4.83 | 7.81 | 76.28 | 0.61 | -10.29 | -41.9 | 0 | 0 | 0 | 4.19 | 0.72 | -18.8 | -0.33 | -266.67 | -250.0 | 5.41 | 2.85 | 12.71 | 34.86 | 9.28 | 8.35 | 2.9 | -3.01 | -13.95 | 0 | 0 | 0 | 1.93 | -6.31 | -31.07 | 0.24 | -7.69 | -4.0 | 7.96 | 0.0 | -0.5 | 0.19 | 0.0 | 5.56 | 0.32 | 0.0 | 10.34 | -0.34 | -3300.0 | -217.24 | 0.17 | -66.0 | -77.63 | -0.42 | -50.0 | -31.25 | -0.76 | -162.07 | -2433.33 | 0.38 | 3.68 | 30.35 |
| 22Q3 (12) | 3.09 | 4.75 | -6.08 | 4.48 | 19.79 | 69.06 | 0.68 | -9.33 | -26.09 | 0 | 0 | 0 | 4.16 | 20.23 | 10.34 | -0.09 | 52.63 | -28.57 | 5.26 | 5.62 | 27.98 | 31.90 | 3.12 | 4.23 | 2.99 | -1.64 | -4.47 | 0 | 0 | 0 | 2.06 | -7.62 | -31.56 | 0.26 | 13.04 | 18.18 | 7.96 | 0.0 | -0.5 | 0.19 | 0.0 | 5.56 | 0.32 | 0.0 | 10.34 | -0.01 | -112.5 | -114.29 | 0.5 | -15.25 | -7.41 | -0.28 | 9.68 | 20.0 | -0.29 | -26.09 | -3.57 | 0.37 | 1.27 | 22.76 |
| 22Q2 (11) | 2.95 | 37.21 | -18.51 | 3.74 | 11.31 | 97.88 | 0.75 | -33.04 | -6.25 | 0 | 0 | 0 | 3.46 | -6.74 | 16.11 | -0.19 | -2000.0 | -280.0 | 4.98 | 14.22 | 54.66 | 30.93 | 10.81 | 18.64 | 3.04 | -12.39 | 7.8 | 0 | 0 | 0 | 2.23 | -19.49 | -25.67 | 0.23 | 0.0 | -4.17 | 7.96 | 0.0 | -0.5 | 0.19 | 5.56 | 5.56 | 0.32 | 10.34 | 10.34 | 0.08 | -73.33 | -42.86 | 0.59 | -23.38 | -3.28 | -0.31 | -72.22 | 8.82 | -0.23 | -291.67 | -15.0 | 0.37 | 22.92 | 21.83 |
| 22Q1 (10) | 2.15 | -0.92 | -26.12 | 3.36 | 22.63 | 124.0 | 1.12 | 6.67 | 64.71 | 0 | 0 | 0 | 3.71 | -28.1 | 23.26 | 0.01 | -95.45 | 116.67 | 4.36 | -9.17 | 18.8 | 27.91 | -13.24 | -14.13 | 3.47 | 2.97 | 37.15 | 0 | 0 | 0 | 2.77 | -1.07 | -13.71 | 0.23 | -8.0 | -4.17 | 7.96 | -0.5 | -0.5 | 0.18 | 0.0 | 0.0 | 0.29 | 0.0 | -17.14 | 0.3 | 3.45 | 0.0 | 0.77 | 1.32 | -7.23 | -0.18 | 43.75 | 41.94 | 0.12 | 500.0 | 1300.0 | 0.30 | 1.01 | -1.17 |
| 21Q4 (9) | 2.17 | -34.04 | -34.24 | 2.74 | 3.4 | 72.33 | 1.05 | 14.13 | 176.32 | 0 | 0 | 0 | 5.16 | 36.87 | 40.6 | 0.22 | 414.29 | -8.33 | 4.8 | 16.79 | 22.45 | 32.17 | 5.13 | -20.39 | 3.37 | 7.67 | 31.13 | 0 | 0 | 0 | 2.8 | -6.98 | -7.28 | 0.25 | 13.64 | 31.58 | 8.0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.29 | 0.0 | -17.14 | 0.29 | 314.29 | -19.44 | 0.76 | 40.74 | -14.61 | -0.32 | 8.57 | -10.34 | -0.03 | 89.29 | -142.86 | 0.29 | -2.37 | -2.25 |
| 21Q3 (8) | 3.29 | -9.12 | 28.02 | 2.65 | 40.21 | 215.48 | 0.92 | 15.0 | 162.86 | 0 | 0 | 0 | 3.77 | 26.51 | 40.15 | -0.07 | -40.0 | -450.0 | 4.11 | 27.64 | 99.51 | 30.60 | 17.38 | 39.79 | 3.13 | 10.99 | 232.98 | 0 | 0 | -100.0 | 3.01 | 0.33 | 18.97 | 0.22 | -8.33 | 69.23 | 8.0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.29 | 0.0 | -17.14 | 0.07 | -50.0 | -41.67 | 0.54 | -11.48 | -16.92 | -0.35 | -2.94 | 2.78 | -0.28 | -40.0 | -16.67 | 0.30 | 0.51 | 48.99 |
| 21Q2 (7) | 3.62 | 24.4 | 19.08 | 1.89 | 26.0 | 190.77 | 0.8 | 17.65 | 142.42 | 0 | 0 | 0 | 2.98 | -1.0 | 55.21 | -0.05 | 16.67 | 44.44 | 3.22 | -12.26 | 65.13 | 26.07 | -19.79 | 0 | 2.82 | 11.46 | 187.76 | 0 | 0 | -100.0 | 3.0 | -6.54 | 13.64 | 0.24 | 0.0 | 71.43 | 8.0 | 0.0 | 0.0 | 0.18 | 0.0 | 0 | 0.29 | -17.14 | 0 | 0.14 | -53.33 | 0 | 0.61 | -26.51 | -3.17 | -0.34 | -9.68 | 19.05 | -0.2 | -1900.0 | 52.38 | 0.30 | -0.29 | 50.28 |
| 21Q1 (6) | 2.91 | -11.82 | -10.19 | 1.5 | -5.66 | 400.0 | 0.68 | 78.95 | -1.45 | 0 | 0 | 0 | 3.01 | -17.98 | 111.97 | -0.06 | -125.0 | 33.33 | 3.67 | -6.38 | 108.52 | 32.51 | -19.56 | 0 | 2.53 | -1.56 | 140.95 | 0 | 0 | -100.0 | 3.21 | 6.29 | 27.38 | 0.24 | 26.32 | 50.0 | 8.0 | 0.0 | 0.0 | 0.18 | 0.0 | 0 | 0.35 | 0.0 | 0 | 0.3 | -16.67 | 0 | 0.83 | -6.74 | -5.68 | -0.31 | -6.9 | 13.89 | -0.01 | -114.29 | 97.22 | 0.30 | -0.09 | 46.66 |
| 20Q4 (5) | 3.3 | 28.4 | 4.43 | 1.59 | 89.29 | 448.28 | 0.38 | 8.57 | 0.0 | 0 | 0 | 0 | 3.67 | 36.43 | 8.58 | 0.24 | 1100.0 | 100.0 | 3.92 | 90.29 | 64.71 | 40.41 | 84.6 | 0 | 2.57 | 173.4 | 173.4 | 0 | -100.0 | -100.0 | 3.02 | 19.37 | 2.37 | 0.19 | 46.15 | 46.15 | 8.0 | 0.0 | 0.0 | 0.18 | 0.0 | 12.5 | 0.35 | 0.0 | 75.0 | 0.36 | 200.0 | -41.94 | 0.89 | 36.92 | -8.25 | -0.29 | 19.44 | 17.14 | 0.07 | 129.17 | -74.07 | 0.30 | 48.81 | 48.02 |
| 20Q3 (4) | 2.57 | -15.46 | 0.0 | 0.84 | 29.23 | 0.0 | 0.35 | 6.06 | 0.0 | 0 | 0 | 0.0 | 2.69 | 40.1 | 0.0 | 0.02 | 122.22 | 0.0 | 2.06 | 5.64 | 0.0 | 21.89 | 0 | 0.0 | 0.94 | -4.08 | 0.0 | 1.59 | 11.97 | 0.0 | 2.53 | -4.17 | 0.0 | 0.13 | -7.14 | 0.0 | 8.0 | 0.0 | 0.0 | 0.18 | 0 | 0.0 | 0.35 | 0 | 0.0 | 0.12 | 0 | 0.0 | 0.65 | 3.17 | 0.0 | -0.36 | 14.29 | 0.0 | -0.24 | 42.86 | 0.0 | 0.20 | 1.38 | 0.0 |
