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) | 3.23 | -45.81 | 1.55 | -16.67 | 0.8 | -61.17 | 0 | 0 | 11.92 | -19.68 | 0.03 | -97.9 | 4.39 | 14.62 | 36.83 | 42.7 | 3.94 | -6.86 | 3.49 | -3.86 | 0.92 | -75.98 | 0.25 | -24.24 | 14.58 | 46.53 | 1.38 | 11.29 | 0.19 | 72.73 | 0 | 0 | 1.58 | -41.04 | -1.4 | 0 | -1.4 | 0 | -0.00 | 0 |
| 2022 (9) | 5.96 | -0.67 | 1.86 | -0.53 | 2.06 | 44.06 | 0 | 0 | 14.84 | 17.5 | 1.43 | 232.56 | 3.83 | 1.59 | 25.81 | -13.54 | 4.23 | 12.5 | 3.63 | -3.97 | 3.83 | -4.73 | 0.33 | -28.26 | 9.95 | 4.85 | 1.24 | 3.33 | 0.11 | -72.5 | 1.33 | 202.27 | 2.68 | 31.37 | -0.19 | 0 | 1.14 | 245.45 | 0.00 | 0 |
| 2021 (8) | 6.0 | 5.82 | 1.87 | 8.72 | 1.43 | 1.42 | 0 | 0 | 12.63 | -14.89 | 0.43 | -66.92 | 3.77 | 29.55 | 29.85 | 52.22 | 3.76 | 7.74 | 3.78 | -2.58 | 4.02 | 224.19 | 0.46 | -13.21 | 9.49 | 0.0 | 1.2 | 12.15 | 0.4 | 17.65 | 0.44 | -66.15 | 2.04 | -24.44 | -0.11 | 0 | 0.33 | -63.33 | -0.00 | 0 |
| 2020 (7) | 5.67 | 70.78 | 1.72 | -28.63 | 1.41 | 1181.82 | 0 | 0 | 14.84 | 19.58 | 1.3 | 3.17 | 2.91 | 4.68 | 19.61 | -12.46 | 3.49 | -4.38 | 3.88 | 5.72 | 1.24 | -55.87 | 0.53 | -13.11 | 9.49 | 20.74 | 1.07 | 13.83 | 0.34 | 100.0 | 1.3 | 14.04 | 2.7 | 19.47 | -0.4 | 0 | 0.9 | 13.92 | 0.01 | -31.37 |
| 2019 (6) | 3.32 | 80.43 | 2.41 | 24000.0 | 0.11 | -42.11 | 0 | 0 | 12.41 | 10.8 | 1.26 | -21.74 | 2.78 | 10.76 | 22.40 | -0.04 | 3.65 | 36.7 | 3.67 | -7.32 | 2.81 | 9.77 | 0.61 | 110.34 | 7.86 | 4.24 | 0.94 | 20.51 | 0.17 | 183.33 | 1.14 | -38.71 | 2.26 | -16.61 | -0.35 | 0 | 0.79 | -52.12 | 0.01 | -27.19 |
| 2018 (5) | 1.84 | -59.65 | 0.01 | -99.47 | 0.19 | -73.61 | 0 | 0 | 11.2 | -9.16 | 1.61 | 26.77 | 2.51 | 24.88 | 22.41 | 37.47 | 2.67 | 45.9 | 3.96 | 0.51 | 2.56 | 31.28 | 0.29 | 0 | 7.54 | 1.75 | 0.78 | 20.0 | 0.06 | 50.0 | 1.86 | 46.46 | 2.71 | 37.56 | -0.21 | 0 | 1.65 | 55.66 | 0.01 | 0 |
| 2017 (4) | 4.56 | 178.05 | 1.9 | 280.0 | 0.72 | 323.53 | 0 | 0 | 12.33 | 18.56 | 1.27 | 49.41 | 2.01 | -1.95 | 16.30 | -17.3 | 1.83 | 12.96 | 3.94 | -0.25 | 1.95 | -15.95 | 0 | 0 | 7.41 | 13.3 | 0.65 | 14.04 | 0.04 | 0 | 1.27 | 47.67 | 1.97 | 37.76 | -0.21 | 0 | 1.06 | 82.76 | 0.00 | 0 |
| 2016 (3) | 1.64 | 115.79 | 0.5 | 25.0 | 0.17 | 0.0 | 0 | 0 | 10.4 | 21.35 | 0.85 | -23.42 | 2.05 | 2.5 | 19.71 | -15.54 | 1.62 | -34.94 | 3.95 | -1.74 | 2.32 | -6.83 | 0 | 0 | 6.54 | 0.31 | 0.57 | 23.91 | 0 | 0 | 0.86 | -23.21 | 1.43 | -9.49 | -0.28 | 0 | 0.58 | -25.64 | 0.00 | 0 |
| 2015 (2) | 0.76 | 13.43 | 0.4 | -84.06 | 0.17 | 6.25 | 0 | 0 | 8.57 | 35.17 | 1.11 | 56.34 | 2.0 | -7.41 | 23.34 | -31.5 | 2.49 | 4.18 | 4.02 | -1.47 | 2.49 | 18.01 | 0 | 0 | 6.52 | 24.19 | 0.46 | 17.95 | 0 | 0 | 1.12 | 55.56 | 1.58 | 43.64 | -0.34 | 0 | 0.78 | 65.96 | 0.00 | 0 |
| 2014 (1) | 0.67 | -44.63 | 2.51 | -27.25 | 0.16 | 100.0 | 0 | 0 | 6.34 | -40.97 | 0.71 | -48.55 | 2.16 | 3.85 | 34.07 | 75.92 | 2.39 | -8.08 | 4.08 | -4.23 | 2.11 | -7.05 | 0 | 0 | 5.25 | 52.62 | 0.39 | 56.0 | 0 | 0 | 0.72 | -48.57 | 1.1 | -33.33 | -0.25 | 0 | 0.47 | -57.66 | 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) | 1.79 | -50.42 | -64.76 | 2.35 | 51.61 | 14.63 | 0.55 | 0.0 | -32.1 | 0 | 0 | 0 | 4.58 | 4.33 | 65.94 | -0.24 | -157.14 | -2500.0 | 6.07 | 14.53 | 32.53 | 39.80 | 0.86 | 7.59 | 4.27 | -12.86 | 10.91 | 3.41 | -1.45 | -5.8 | 2.63 | 25.24 | 179.79 | 0.24 | 0.0 | -11.11 | 14.71 | 0.0 | -3.79 | 1.38 | 0.0 | 0.0 | 0.2 | 0.0 | 5.26 | 0.5 | -35.9 | 108.33 | 2.08 | -11.86 | 14.29 | -1.22 | 3.17 | -248.57 | -0.72 | -50.0 | -554.55 | 0.00 | 302.93 | 359.17 |
| 24Q2 (19) | 3.61 | 63.35 | 20.33 | 1.55 | 34.78 | -34.32 | 0.55 | -3.51 | 19.57 | 0 | 0 | 0 | 4.39 | 24.72 | 37.62 | 0.42 | 16.67 | 180.0 | 5.3 | -9.25 | 32.83 | 39.46 | -17.36 | 25.61 | 4.9 | 21.89 | 33.88 | 3.46 | -1.7 | -3.89 | 2.1 | 133.33 | 40.94 | 0.24 | 0.0 | -17.24 | 14.71 | 0.07 | 14.12 | 1.38 | 0.0 | 0.0 | 0.2 | 5.26 | 5.26 | 0.78 | 116.67 | 239.13 | 2.36 | 21.65 | 30.39 | -1.26 | 5.26 | -472.73 | -0.48 | 50.52 | -4900.0 | 0.00 | 0 | 273.96 |
| 24Q1 (18) | 2.21 | -31.58 | -24.32 | 1.15 | -25.81 | -53.25 | 0.57 | -28.75 | -25.0 | 0 | 0 | 0 | 3.52 | 27.54 | 9.66 | 0.36 | 216.13 | 100.0 | 5.84 | 33.03 | 44.91 | 47.75 | 29.66 | 64.35 | 4.02 | 2.03 | -1.23 | 3.52 | 0.86 | -2.49 | 0.9 | -2.17 | -46.11 | 0.24 | -4.0 | -22.58 | 14.7 | 0.82 | 27.94 | 1.38 | 0.0 | 11.29 | 0.19 | 0.0 | 72.73 | 0.36 | 0 | -76.16 | 1.94 | 22.78 | -32.17 | -1.33 | 5.0 | -565.0 | -0.97 | 30.71 | -174.05 | 0.00 | 100.0 | -100.0 |
| 23Q4 (17) | 3.23 | -36.42 | -45.81 | 1.55 | -24.39 | -16.67 | 0.8 | -1.23 | -61.17 | 0 | 0 | 0 | 2.76 | 0.0 | -14.29 | -0.31 | -3200.0 | -520.0 | 4.39 | -4.15 | 14.62 | 36.83 | -0.45 | 42.6 | 3.94 | 2.34 | -6.86 | 3.49 | -3.59 | -3.86 | 0.92 | -2.13 | -75.98 | 0.25 | -7.41 | -24.24 | 14.58 | -4.64 | 46.53 | 1.38 | 0.0 | 11.29 | 0.19 | 0.0 | 72.73 | 0 | -100.0 | -100.0 | 1.58 | -13.19 | -41.04 | -1.4 | -300.0 | -636.84 | -1.4 | -1172.73 | -222.81 | -0.00 | 0.38 | -215.62 |
| 23Q3 (16) | 5.08 | 69.33 | 14.93 | 2.05 | -13.14 | 9.63 | 0.81 | 76.09 | -71.78 | 0 | 0 | 0 | 2.76 | -13.48 | -10.39 | 0.01 | -93.33 | -97.83 | 4.58 | 14.79 | -11.41 | 37.00 | 17.75 | 8.7 | 3.85 | 5.19 | -3.02 | 3.62 | 0.56 | -2.16 | 0.94 | -36.91 | -75.52 | 0.27 | -6.9 | -32.5 | 15.29 | 18.62 | 59.77 | 1.38 | 0.0 | 11.29 | 0.19 | 0.0 | 72.73 | 0.24 | 4.35 | -83.89 | 1.82 | 0.55 | -35.69 | -0.35 | -59.09 | -12.9 | -0.11 | -1200.0 | -109.32 | -0.00 | -170.45 | 68.39 |
| 23Q2 (15) | 3.0 | 2.74 | -45.45 | 2.36 | -4.07 | 22.92 | 0.46 | -39.47 | -68.28 | 0 | 0 | 0 | 3.19 | -0.62 | -26.83 | 0.15 | -16.67 | -72.22 | 3.99 | -0.99 | -27.32 | 31.42 | 8.13 | -13.02 | 3.66 | -10.07 | 5.17 | 3.6 | -0.28 | -1.91 | 1.49 | -10.78 | -62.56 | 0.29 | -6.45 | -30.95 | 12.89 | 12.18 | 35.83 | 1.38 | 11.29 | 11.29 | 0.19 | 72.73 | 72.73 | 0.23 | -84.77 | -77.45 | 1.81 | -36.71 | -23.63 | -0.22 | -10.0 | -29.41 | 0.01 | -99.24 | -98.82 | -0.00 | -204.04 | 86.84 |
| 23Q1 (14) | 2.92 | -51.01 | -38.66 | 2.46 | 32.26 | 93.7 | 0.76 | -63.11 | -47.22 | 0 | 0 | 0 | 3.21 | -0.31 | -23.02 | 0.18 | 460.0 | -63.27 | 4.03 | 5.22 | -13.52 | 29.06 | 12.5 | -13.64 | 4.07 | -3.78 | 15.62 | 3.61 | -0.55 | -3.48 | 1.67 | -56.4 | -58.25 | 0.31 | -6.06 | -29.55 | 11.49 | 15.48 | 21.07 | 1.24 | 0.0 | 3.33 | 0.11 | 0.0 | -72.5 | 1.51 | 13.53 | 64.13 | 2.86 | 6.72 | 13.49 | -0.2 | -5.26 | -53.85 | 1.31 | 14.91 | 65.82 | 0.00 | -58.76 | 115.37 |
| 22Q4 (13) | 5.96 | 34.84 | -0.67 | 1.86 | -0.53 | -0.53 | 2.06 | -28.22 | 44.06 | 0 | 0 | 0 | 3.22 | 4.55 | -10.06 | -0.05 | -110.87 | -400.0 | 3.83 | -25.92 | 1.59 | 25.83 | -24.12 | -13.41 | 4.23 | 6.55 | 12.5 | 3.63 | -1.89 | -3.97 | 3.83 | -0.26 | -4.73 | 0.33 | -17.5 | -28.26 | 9.95 | 3.97 | 4.85 | 1.24 | 0.0 | 3.33 | 0.11 | 0.0 | -72.5 | 1.33 | -10.74 | 202.27 | 2.68 | -5.3 | 31.37 | -0.19 | 38.71 | -72.73 | 1.14 | -3.39 | 245.45 | 0.00 | 127.24 | 192.25 |
| 22Q3 (12) | 4.42 | -19.64 | -13.5 | 1.87 | -2.6 | -19.74 | 2.87 | 97.93 | 99.31 | 0 | 0 | 0 | 3.08 | -29.36 | -0.32 | 0.46 | -14.81 | 206.67 | 5.17 | -5.83 | 27.65 | 34.04 | -5.77 | 14.12 | 3.97 | 14.08 | 8.17 | 3.7 | 0.82 | -6.33 | 3.84 | -3.52 | -6.11 | 0.4 | -4.76 | -16.67 | 9.57 | 0.84 | 0.84 | 1.24 | 0.0 | 3.33 | 0.11 | 0.0 | -72.5 | 1.49 | 46.08 | 231.11 | 2.83 | 19.41 | 38.05 | -0.31 | -82.35 | -34.78 | 1.18 | 38.82 | 436.36 | -0.00 | -12.62 | -324.85 |
| 22Q2 (11) | 5.5 | 15.55 | -8.49 | 1.92 | 51.18 | 131.33 | 1.45 | 0.69 | 1.4 | 0 | 0 | 0 | 4.36 | 4.56 | 44.85 | 0.54 | 10.2 | 0 | 5.49 | 17.81 | 52.92 | 36.12 | 7.35 | 39.95 | 3.48 | -1.14 | -11.9 | 3.67 | -1.87 | -5.41 | 3.98 | -0.5 | -3.16 | 0.42 | -4.55 | -14.29 | 9.49 | 0.0 | 0.0 | 1.24 | 3.33 | 15.89 | 0.11 | -72.5 | -67.65 | 1.02 | 10.87 | 108.16 | 2.37 | -5.95 | 24.74 | -0.17 | -30.77 | 43.33 | 0.85 | 7.59 | 347.37 | -0.00 | -21.48 | -217.25 |
| 22Q1 (10) | 4.76 | -20.67 | 5.08 | 1.27 | -32.09 | -26.59 | 1.44 | 0.7 | 1.41 | 0 | 0 | 0 | 4.17 | 16.48 | 40.88 | 0.49 | 5000.0 | 63.33 | 4.66 | 23.61 | 26.98 | 33.65 | 12.81 | 29.18 | 3.52 | -6.38 | -8.33 | 3.74 | -1.06 | -2.6 | 4.0 | -0.5 | 230.58 | 0.44 | -4.35 | -13.73 | 9.49 | 0.0 | 0.0 | 1.2 | 0.0 | 12.15 | 0.4 | 0.0 | 17.65 | 0.92 | 109.09 | 84.0 | 2.52 | 23.53 | 32.63 | -0.13 | -18.18 | 65.79 | 0.79 | 139.39 | 558.33 | -0.00 | -147.53 | -159.92 |
| 21Q4 (9) | 6.0 | 17.42 | 5.82 | 1.87 | -19.74 | 8.72 | 1.43 | -0.69 | 1.42 | 0 | 0 | 0 | 3.58 | 15.86 | -20.8 | -0.01 | -106.67 | -102.78 | 3.77 | -6.91 | 29.55 | 29.83 | 0.01 | 52.1 | 3.76 | 2.45 | 7.74 | 3.78 | -4.3 | -2.58 | 4.02 | -1.71 | 224.19 | 0.46 | -4.17 | -13.21 | 9.49 | 0.0 | 0.0 | 1.2 | 0.0 | 12.15 | 0.4 | 0.0 | 17.65 | 0.44 | -2.22 | -66.15 | 2.04 | -0.49 | -24.44 | -0.11 | 52.17 | 72.5 | 0.33 | 50.0 | -63.33 | -0.00 | -166.39 | -118.57 |
| 21Q3 (8) | 5.11 | -14.98 | -10.19 | 2.33 | 180.72 | 1.3 | 1.44 | 0.7 | 1209.09 | 0 | 0 | 0 | 3.09 | 2.66 | -9.65 | 0.15 | 0 | -42.31 | 4.05 | 12.81 | 34.55 | 29.82 | 15.55 | 39.41 | 3.67 | -7.09 | -4.43 | 3.95 | 1.8 | 0.25 | 4.09 | -0.49 | 59.77 | 0.48 | -2.04 | -12.73 | 9.49 | 0.0 | 0.0 | 1.2 | 12.15 | 12.15 | 0.4 | 17.65 | 17.65 | 0.45 | -8.16 | -52.13 | 2.05 | 7.89 | -12.77 | -0.23 | 23.33 | 41.03 | 0.22 | 15.79 | -60.0 | 0.00 | -41.27 | -79.88 |
| 21Q2 (7) | 6.01 | 32.67 | 102.36 | 0.83 | -52.02 | -71.38 | 1.43 | 0.7 | 0 | 0 | 0 | 0 | 3.01 | 1.69 | -5.64 | 0 | -100.0 | -100.0 | 3.59 | -2.18 | 30.07 | 25.81 | -0.91 | 0 | 3.95 | 2.86 | 4.5 | 3.88 | 1.04 | -5.13 | 4.11 | 239.67 | 59.3 | 0.49 | -3.92 | -14.04 | 9.49 | 0.0 | 19.52 | 1.07 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.49 | -2.0 | -27.94 | 1.9 | 0.0 | -8.65 | -0.3 | 21.05 | 3.23 | 0.19 | 58.33 | -48.65 | 0.00 | -37.91 | -64.87 |
| 21Q1 (6) | 4.53 | -20.11 | 20.16 | 1.73 | 0.58 | -47.73 | 1.42 | 0.71 | 1190.91 | 0 | 0 | 0 | 2.96 | -34.51 | -20.22 | 0.3 | -16.67 | -36.17 | 3.67 | 26.12 | 15.77 | 26.05 | 32.83 | 0 | 3.84 | 10.03 | 10.34 | 3.84 | -1.03 | 6.96 | 1.21 | -2.42 | -52.92 | 0.51 | -3.77 | -13.56 | 9.49 | 0.0 | 19.52 | 1.07 | 0.0 | 13.83 | 0.34 | 0.0 | 100.0 | 0.5 | -61.54 | -34.21 | 1.9 | -29.63 | 1.6 | -0.38 | 5.0 | 17.39 | 0.12 | -86.67 | -60.0 | 0.00 | -23.3 | -49.5 |
| 20Q4 (5) | 5.67 | -0.35 | 70.78 | 1.72 | -25.22 | -28.63 | 1.41 | 1181.82 | 0 | 0 | 0 | 0 | 4.52 | 32.16 | 20.53 | 0.36 | 38.46 | 9.09 | 2.91 | -3.32 | 4.68 | 19.61 | -8.34 | 0 | 3.49 | -9.11 | -4.38 | 3.88 | -1.52 | 5.72 | 1.24 | -51.56 | -55.87 | 0.53 | -3.64 | -13.11 | 9.49 | 0.0 | 20.74 | 1.07 | 0.0 | 13.83 | 0.34 | 0.0 | 100.0 | 1.3 | 38.3 | 14.04 | 2.7 | 14.89 | 19.47 | -0.4 | -2.56 | -14.29 | 0.9 | 63.64 | 13.92 | 0.01 | -28.06 | -31.37 |
| 20Q3 (4) | 5.69 | 91.58 | 0.0 | 2.3 | -20.69 | 0.0 | 0.11 | 0 | 0.0 | 0 | 0 | 0.0 | 3.42 | 7.21 | 0.0 | 0.26 | 23.81 | 0.0 | 3.01 | 9.06 | 0.0 | 21.39 | 0 | 0.0 | 3.84 | 1.59 | 0.0 | 3.94 | -3.67 | 0.0 | 2.56 | -0.78 | 0.0 | 0.55 | -3.51 | 0.0 | 9.49 | 19.52 | 0.0 | 1.07 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.94 | 38.24 | 0.0 | 2.35 | 12.98 | 0.0 | -0.39 | -25.81 | 0.0 | 0.55 | 48.65 | 0.0 | 0.01 | 2.55 | 0.0 |
