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) | 6.1 | 51.36 | 4.58 | 2.92 | 2.03 | -2.87 | 0 | 0 | 12.92 | -7.58 | -0.42 | 0 | 1.53 | -47.6 | 11.84 | -43.3 | 2.3 | -13.53 | 0.2 | 0.0 | 12.98 | -2.77 | 0.01 | 0.0 | 17.27 | 0.0 | 3.59 | 0.0 | 0.67 | 0.0 | 4.42 | -8.3 | 8.68 | -4.51 | 0.21 | 10.53 | 4.63 | -7.58 | 0.00 | 0 |
| 2022 (9) | 4.03 | -54.2 | 4.45 | 48.33 | 2.09 | -19.62 | 0 | 0 | 13.98 | 117.42 | -0.79 | 0 | 2.92 | 170.37 | 20.89 | 24.35 | 2.66 | -9.22 | 0.2 | 1900.0 | 13.35 | -11.24 | 0.01 | -50.0 | 17.27 | 0.0 | 3.59 | 0.0 | 0.67 | 31.37 | 4.82 | -21.63 | 9.09 | -11.32 | 0.19 | 0 | 5.01 | -8.58 | 0.00 | 0 |
| 2021 (8) | 8.8 | -13.56 | 3.0 | 129.01 | 2.6 | 0.0 | 0 | 0 | 6.43 | -47.17 | -3.72 | 0 | 1.08 | -42.25 | 16.80 | 9.31 | 2.93 | 53.4 | 0.01 | 0.0 | 15.04 | 18.8 | 0.02 | -33.33 | 17.27 | 0.0 | 3.59 | 0.0 | 0.51 | 96.15 | 6.15 | -39.17 | 10.25 | -26.58 | -0.67 | 0 | 5.48 | -42.92 | 0.00 | 0 |
| 2020 (7) | 10.18 | 22.95 | 1.31 | 0 | 2.6 | 16.07 | 0 | 0 | 12.17 | -47.11 | -1.09 | 0 | 1.87 | -40.06 | 15.37 | 13.32 | 1.91 | -32.03 | 0.01 | -50.0 | 12.66 | 13.24 | 0.03 | -25.0 | 17.27 | 7.2 | 3.59 | 11.15 | 0.26 | 0 | 10.11 | -26.42 | 13.96 | -17.74 | -0.51 | 0 | 9.6 | -28.78 | 0.00 | 0 |
| 2019 (6) | 8.28 | 5.08 | 0 | 0 | 2.24 | 35.76 | 0 | 0 | 23.01 | 12.41 | 3.64 | 18.18 | 3.12 | 6.12 | 13.56 | -5.59 | 2.81 | -16.37 | 0.02 | 0.0 | 11.18 | -9.18 | 0.04 | 0.0 | 16.11 | 8.41 | 3.23 | 10.62 | 0 | 0 | 13.74 | 12.9 | 16.97 | 12.46 | -0.26 | 0 | 13.48 | 10.67 | 0.00 | 0 |
| 2018 (5) | 7.88 | 16.22 | 0.7 | -48.53 | 1.65 | -56.92 | 0 | 0 | 20.47 | 7.91 | 3.08 | 49.51 | 2.94 | 0.34 | 14.36 | -7.01 | 3.36 | 5.0 | 0.02 | 0 | 12.31 | 35.87 | 0.04 | 33.33 | 14.86 | 5.99 | 2.92 | 7.75 | 0 | 0 | 12.17 | 13.42 | 15.09 | 12.28 | 0.01 | 0 | 12.18 | 13.51 | 0.00 | 0 |
| 2017 (4) | 6.78 | -13.08 | 1.36 | 36.0 | 3.83 | 164.14 | 0 | 0 | 18.97 | -23.42 | 2.06 | -70.86 | 2.93 | -17.0 | 15.45 | 8.38 | 3.2 | 22.61 | 0 | 0 | 9.06 | 4.02 | 0.03 | -25.0 | 14.02 | 23.96 | 2.71 | 35.5 | 0 | 0 | 10.73 | -15.97 | 13.44 | -9.07 | 0 | 0 | 10.73 | -16.04 | 0.00 | 0 |
| 2016 (3) | 7.8 | 131.45 | 1.0 | 233.33 | 1.45 | 21.85 | 0 | 0 | 24.77 | 13.31 | 7.07 | 16.47 | 3.53 | -15.14 | 14.25 | -25.11 | 2.61 | -11.22 | 0.03 | -40.0 | 8.71 | 79.96 | 0.04 | -33.33 | 11.31 | 24.01 | 2.0 | 42.86 | 0 | 0 | 12.77 | 41.1 | 14.78 | 41.44 | 0.01 | 0.0 | 12.78 | 41.06 | 0.00 | 0 |
| 2015 (2) | 3.37 | 2.43 | 0.3 | 7.14 | 1.19 | 14.42 | 0 | 0 | 21.86 | 58.41 | 6.07 | 125.65 | 4.16 | 47.52 | 19.03 | -6.87 | 2.94 | 50.77 | 0.05 | -37.5 | 4.84 | 19.51 | 0.06 | 0.0 | 9.12 | 19.06 | 1.4 | 23.89 | 0 | 0 | 9.05 | 74.71 | 10.45 | 65.61 | 0.01 | 0.0 | 9.06 | 74.57 | 0.00 | 0 |
| 2014 (1) | 3.29 | 383.82 | 0.28 | 40.0 | 1.04 | 25.3 | 0 | 0 | 13.8 | 15.58 | 2.69 | 37.24 | 2.82 | 21.55 | 20.43 | 5.17 | 1.95 | -14.47 | 0.08 | -20.0 | 4.05 | 2.53 | 0.06 | -25.0 | 7.66 | 10.37 | 1.13 | 21.51 | 0 | 0 | 5.18 | 39.62 | 6.31 | 35.99 | 0.01 | 0 | 5.19 | 39.89 | 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) | 6.44 | 28.29 | 13.18 | 4.09 | -10.7 | -7.67 | 1.91 | -0.52 | -8.61 | 0 | 0 | 0 | 2.32 | -1.69 | -34.65 | -1.06 | -85.96 | -604.76 | 1.3 | -10.96 | -43.23 | 12.63 | -0.32 | -21.11 | 2.14 | -1.38 | -6.55 | 0.15 | -11.76 | -6.25 | 14.65 | 21.88 | 8.84 | 0.01 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 7.05 | -13.07 | -24.03 | 0.19 | 46.15 | -56.82 | 0.19 | -95.73 | -96.52 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.02 | -9.87 | 15.94 | 4.58 | 0.0 | 3.39 | 1.92 | -2.54 | 0.52 | 0 | 0 | 0 | 2.36 | -11.61 | -10.61 | -0.57 | 0 | -418.18 | 1.46 | -19.78 | -9.88 | 12.67 | -17.83 | 13.83 | 2.17 | 0.93 | -23.05 | 0.17 | -5.56 | -10.53 | 12.02 | -3.84 | -2.44 | 0.01 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.21 | -68.66 | -68.66 | 4.32 | -2.04 | -10.19 | 8.11 | -6.57 | -10.58 | 0.13 | -31.58 | -50.0 | 4.45 | -3.26 | -12.23 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.57 | -8.69 | 34.87 | 4.58 | 0.0 | 3.39 | 1.97 | -2.96 | -5.74 | 0 | 0 | 0 | 2.67 | -9.18 | -29.74 | 0 | 100.0 | -100.0 | 1.82 | 18.95 | -27.2 | 15.42 | 30.35 | -5.24 | 2.15 | -6.52 | -19.78 | 0.18 | -10.0 | 5.88 | 12.5 | -3.7 | -2.57 | 0.01 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 4.41 | -0.23 | -10.37 | 8.68 | 0.0 | -5.45 | 0.19 | -9.52 | 46.15 | 4.6 | -0.65 | -8.91 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.1 | 7.21 | 51.36 | 4.58 | 3.39 | 2.92 | 2.03 | -2.87 | -2.87 | 0 | 0 | 0 | 2.94 | -17.18 | -31.79 | -0.61 | -390.48 | -421.05 | 1.53 | -33.19 | -47.6 | 11.83 | -26.11 | -43.35 | 2.3 | 0.44 | -13.53 | 0.2 | 25.0 | 0.0 | 12.98 | -3.57 | -2.77 | 0.01 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 4.42 | -11.95 | -8.3 | 8.68 | -6.47 | -4.51 | 0.21 | -52.27 | 10.53 | 4.63 | -15.2 | -7.58 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.69 | 31.41 | 12.9 | 4.43 | 0.0 | -1.56 | 2.09 | 9.42 | -1.88 | 0 | 0 | 0 | 3.55 | 34.47 | -6.58 | 0.21 | 290.91 | -4.55 | 2.29 | 41.36 | 2.69 | 16.01 | 43.83 | -20.22 | 2.29 | -18.79 | -5.37 | 0.16 | -15.79 | 1500.0 | 13.46 | 9.25 | -3.03 | 0.01 | 0.0 | -50.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 5.02 | 4.37 | 0.4 | 9.28 | 2.32 | 0.22 | 0.44 | 69.23 | 4500.0 | 5.46 | 7.69 | 9.42 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.33 | 4.84 | -32.13 | 4.43 | 0.0 | -6.93 | 1.91 | -8.61 | -15.86 | 0 | 0 | 0 | 2.64 | -30.53 | -23.48 | -0.11 | -210.0 | 68.57 | 1.62 | -35.2 | -21.74 | 11.13 | -31.59 | -54.87 | 2.82 | 5.22 | 17.01 | 0.19 | 11.76 | 1800.0 | 12.32 | -3.98 | -14.44 | 0.01 | 0.0 | -50.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.67 | 0.0 | 31.37 | 4.81 | -2.24 | -2.83 | 9.07 | -1.2 | 0.22 | 0.26 | 100.0 | 176.47 | 5.07 | 0.4 | 9.98 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.13 | 2.48 | -41.5 | 4.43 | -0.45 | -0.67 | 2.09 | 0.0 | -12.55 | 0 | 0 | 0 | 3.8 | -11.83 | 57.02 | 0.1 | -47.37 | 111.76 | 2.5 | -14.38 | 50.6 | 16.28 | -22.08 | -35.19 | 2.68 | 0.75 | -1.83 | 0.17 | -15.0 | 1600.0 | 12.83 | -3.9 | -14.58 | 0.01 | 0.0 | -50.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.67 | 0.0 | 31.37 | 4.92 | 2.07 | -7.17 | 9.18 | 0.99 | -2.34 | 0.13 | -31.58 | 125.0 | 5.05 | 0.8 | 5.65 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.03 | -20.04 | -54.2 | 4.45 | -1.11 | 48.33 | 2.09 | -1.88 | -19.62 | 0 | 0 | 0 | 4.31 | 13.42 | 199.31 | 0.19 | -13.64 | 119.39 | 2.92 | 30.94 | 170.37 | 20.89 | 4.06 | 24.16 | 2.66 | 9.92 | -9.22 | 0.2 | 1900.0 | 1900.0 | 13.35 | -3.82 | -11.24 | 0.01 | -50.0 | -50.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.67 | 0.0 | 31.37 | 4.82 | -3.6 | -21.63 | 9.09 | -1.84 | -11.32 | 0.19 | 2000.0 | 128.36 | 5.01 | 0.4 | -8.58 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.04 | -21.0 | -43.43 | 4.5 | -5.46 | 37.2 | 2.13 | -6.17 | -20.52 | 0 | 0 | 0 | 3.8 | 10.14 | 251.85 | 0.22 | 162.86 | 122.0 | 2.23 | 7.73 | 189.61 | 20.07 | -18.65 | 101.76 | 2.42 | 0.41 | -13.57 | 0.01 | 0.0 | 0.0 | 13.88 | -3.61 | -0.72 | 0.02 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.67 | 31.37 | 31.37 | 5.0 | 1.01 | -29.87 | 9.26 | 2.32 | -17.54 | -0.01 | 97.06 | 98.46 | 4.99 | 8.24 | -22.99 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.38 | -9.63 | -34.7 | 4.76 | 6.73 | 108.77 | 2.27 | -5.02 | -12.69 | 0 | 0 | 0 | 3.45 | 42.56 | 106.59 | -0.35 | 58.82 | 69.83 | 2.07 | 24.7 | 78.45 | 24.67 | -1.76 | 112.05 | 2.41 | -11.72 | 20.5 | 0.01 | 0.0 | 0.0 | 14.4 | -4.13 | 4.05 | 0.02 | 0.0 | -33.33 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.51 | 0.0 | 96.15 | 4.95 | -6.6 | -40.93 | 9.05 | -3.72 | -25.94 | -0.34 | 34.62 | 38.18 | 4.61 | -3.56 | -41.12 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.06 | -19.77 | -29.68 | 4.46 | 48.67 | 146.41 | 2.39 | -8.08 | -8.08 | 0 | 0 | 0 | 2.42 | 68.06 | 8.52 | -0.85 | 13.27 | -46.55 | 1.66 | 53.7 | 13.7 | 25.11 | 49.29 | 79.06 | 2.73 | -6.83 | 39.29 | 0.01 | 0.0 | 0.0 | 15.02 | -0.13 | 15.45 | 0.02 | 0.0 | -33.33 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.51 | 0.0 | 96.15 | 5.3 | -13.82 | -44.44 | 9.4 | -8.29 | -29.75 | -0.52 | 22.39 | -4.0 | 4.78 | -12.77 | -47.12 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.8 | -1.23 | -13.56 | 3.0 | -8.54 | 129.01 | 2.6 | -2.99 | 0.0 | 0 | 0 | 0 | 1.44 | 33.33 | -47.83 | -0.98 | 2.0 | -250.0 | 1.08 | 40.26 | -42.25 | 16.82 | 69.1 | 9.48 | 2.93 | 4.64 | 53.4 | 0.01 | 0.0 | 0.0 | 15.04 | 7.58 | 18.8 | 0.02 | 0.0 | -33.33 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.51 | 0.0 | 96.15 | 6.15 | -13.74 | -39.17 | 10.25 | -8.73 | -26.58 | -0.67 | -3.08 | -31.37 | 5.48 | -15.43 | -42.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.91 | -8.8 | -10.45 | 3.28 | 43.86 | 83.24 | 2.68 | 3.08 | 19.11 | 0 | 0 | 0 | 1.08 | -35.33 | -67.37 | -1.0 | 13.79 | -156.41 | 0.77 | -33.62 | -63.68 | 9.95 | -14.5 | -34.35 | 2.8 | 40.0 | 30.23 | 0.01 | 0.0 | 0.0 | 13.98 | 1.01 | 18.47 | 0.02 | -33.33 | -33.33 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 0.51 | 96.15 | 96.15 | 7.13 | -14.92 | -31.31 | 11.23 | -8.1 | -21.08 | -0.65 | -18.18 | -103.12 | 6.48 | -17.24 | -35.59 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.77 | -2.69 | -0.1 | 2.28 | 25.97 | 128.0 | 2.6 | 0.0 | 11.11 | 0 | 0 | 0 | 1.67 | -25.11 | -20.85 | -1.16 | -100.0 | -70.59 | 1.16 | -20.55 | -33.71 | 11.63 | -17.04 | 0 | 2.0 | 2.04 | -22.48 | 0.01 | 0.0 | 0.0 | 13.84 | 6.38 | 21.94 | 0.03 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0.0 | 0 | 0.26 | 0.0 | 0 | 8.38 | -12.16 | 0 | 12.22 | -8.67 | -16.42 | -0.55 | -10.0 | -96.43 | 7.83 | -13.38 | 2896.43 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.04 | -1.38 | -8.56 | 1.81 | 38.17 | 81.0 | 2.6 | 0.0 | 7.0 | 0 | 0 | 0 | 2.23 | -19.2 | -44.11 | -0.58 | -107.14 | -323.08 | 1.46 | -21.93 | -44.49 | 14.02 | -8.73 | 0 | 1.96 | 2.62 | -29.5 | 0.01 | 0.0 | -50.0 | 13.01 | 2.76 | 9.33 | 0.03 | 0.0 | -25.0 | 17.27 | 0.0 | 7.2 | 3.59 | 0.0 | 11.15 | 0.26 | 0.0 | 0 | 9.54 | -5.64 | -31.86 | 13.38 | -4.15 | -22.34 | -0.5 | 1.96 | -108.33 | 9.04 | -5.83 | -34.3 | 0.00 | 0 | 0 |
| 20Q4 (5) | 10.18 | 2.31 | 22.95 | 1.31 | -26.82 | 0 | 2.6 | 15.56 | 16.07 | 0 | 0 | 0 | 2.76 | -16.62 | -39.74 | -0.28 | 28.21 | -200.0 | 1.87 | -11.79 | -40.06 | 15.37 | 1.4 | 0 | 1.91 | -11.16 | -32.03 | 0.01 | 0.0 | -50.0 | 12.66 | 7.29 | 13.24 | 0.03 | 0.0 | -25.0 | 17.27 | 0.0 | 7.2 | 3.59 | 0.0 | 11.15 | 0.26 | 0.0 | 0 | 10.11 | -2.6 | -26.42 | 13.96 | -1.9 | -17.74 | -0.51 | -59.38 | -96.15 | 9.6 | -4.57 | -28.78 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.95 | 1.74 | 0.0 | 1.79 | 79.0 | 0.0 | 2.25 | -3.85 | 0.0 | 0 | 0 | 0.0 | 3.31 | 56.87 | 0.0 | -0.39 | 42.65 | 0.0 | 2.12 | 21.14 | 0.0 | 15.15 | 0 | 0.0 | 2.15 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 11.8 | 3.96 | 0.0 | 0.03 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 3.59 | 0 | 0.0 | 0.26 | 0 | 0.0 | 10.38 | 0 | 0.0 | 14.23 | -2.67 | 0.0 | -0.32 | -14.29 | 0.0 | 10.06 | 3692.86 | 0.0 | 0.00 | 0 | 0.0 |
