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) | 2.15 | -18.25 | 7.04 | 7.15 | 2.91 | 155.26 | 0 | 0 | 14.79 | 0.0 | 0.08 | 0 | 3.7 | 44.53 | 25.02 | 44.53 | 5.05 | 0.8 | 0.2 | 0.0 | 7.0 | -17.36 | 0.02 | -33.33 | 5.81 | 0.0 | 0.3 | 0.0 | 0.3 | 0.0 | -2.08 | 0 | -1.48 | 0 | -0.08 | 0 | -2.16 | 0 | 0.01 | -46.26 |
| 2022 (9) | 2.63 | 1.54 | 6.57 | 44.4 | 1.14 | 14.0 | 0 | 0 | 14.79 | 3.72 | -0.22 | 0 | 2.56 | 19.07 | 17.31 | 14.8 | 5.01 | 17.33 | 0.2 | 0.0 | 8.47 | -5.57 | 0.03 | 50.0 | 5.81 | 0.0 | 0.3 | 0.0 | 0.3 | 0.0 | -2.16 | 0 | -1.56 | 0 | -0.15 | 0 | -2.31 | 0 | 0.02 | -7.09 |
| 2021 (8) | 2.59 | -18.81 | 4.55 | -16.36 | 1.0 | -57.81 | 0 | 0 | 14.26 | -1.86 | -1.45 | 0 | 2.15 | -26.62 | 15.08 | -25.23 | 4.27 | 46.74 | 0.2 | 0.0 | 8.97 | 37.79 | 0.02 | -33.33 | 5.81 | 14.37 | 0.3 | 0.0 | 0.3 | 0.0 | -1.95 | 0 | -1.34 | 0 | -0.29 | 0 | -2.24 | 0 | 0.02 | -39.68 |
| 2020 (7) | 3.19 | 20.38 | 5.44 | 5.02 | 2.37 | 178.82 | 0 | 0 | 14.53 | -5.28 | -1.2 | 0 | 2.93 | 33.18 | 20.17 | 40.61 | 2.91 | 5.82 | 0.2 | 0.0 | 6.51 | 9.97 | 0.03 | 0.0 | 5.08 | 2.01 | 0.3 | 0.0 | 0.3 | 114.29 | -0.5 | 0 | 0.1 | -93.33 | -0.26 | 0 | -0.76 | 0 | 0.03 | 9.51 |
| 2019 (6) | 2.65 | -15.87 | 5.18 | 4.86 | 0.85 | -2.3 | 0 | 0 | 15.34 | -38.98 | 0.03 | -96.7 | 2.2 | -35.86 | 14.34 | 5.12 | 2.75 | -3.85 | 0.2 | 0.0 | 5.92 | 14.07 | 0.03 | -40.0 | 4.98 | 7.1 | 0.3 | 42.86 | 0.14 | 100.0 | 1.07 | -35.54 | 1.5 | -22.68 | -0.3 | 0 | 0.77 | -49.34 | 0.03 | 21.28 |
| 2018 (5) | 3.15 | 31.25 | 4.94 | -9.02 | 0.87 | 52.63 | 0 | 0 | 25.14 | -11.1 | 0.91 | -47.4 | 3.43 | 15.1 | 13.64 | 29.48 | 2.86 | -8.63 | 0.2 | 0.0 | 5.19 | 7.68 | 0.05 | -16.67 | 4.65 | 4.97 | 0.21 | 425.0 | 0.07 | -12.5 | 1.66 | -1.78 | 1.94 | 7.18 | -0.14 | 0 | 1.52 | -6.17 | 0.02 | 35.37 |
| 2017 (4) | 2.4 | 8.11 | 5.43 | -24.48 | 0.57 | -8.06 | 0 | 0 | 28.28 | 33.21 | 1.73 | 440.62 | 2.98 | -27.14 | 10.54 | -45.3 | 3.13 | 62.18 | 0.2 | 0.0 | 4.82 | -10.41 | 0.06 | 50.0 | 4.43 | 4.48 | 0.04 | 0 | 0.08 | 0 | 1.69 | 356.76 | 1.81 | 389.19 | -0.07 | 0 | 1.62 | 458.62 | 0.02 | 129.82 |
| 2016 (3) | 2.22 | 66.92 | 7.19 | -32.8 | 0.62 | -20.51 | 0 | 0 | 21.23 | 25.47 | 0.32 | 357.14 | 4.09 | 23.56 | 19.27 | -1.52 | 1.93 | 11.56 | 0.2 | 0.0 | 5.38 | 130.9 | 0.04 | -42.86 | 4.24 | 0.0 | 0 | 0 | 0 | 0 | 0.37 | 640.0 | 0.37 | 640.0 | -0.08 | 0 | 0.29 | 625.0 | 0.01 | -23.43 |
| 2015 (2) | 1.33 | 923.08 | 10.7 | 263.95 | 0.78 | 39.29 | 0 | 0 | 16.92 | 98.13 | 0.07 | 0 | 3.31 | 178.15 | 19.56 | 40.39 | 1.73 | 45.38 | 0.2 | 0.0 | 2.33 | -4.12 | 0.07 | 16.67 | 4.24 | -44.72 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0.05 | 0 | -0.01 | 0 | 0.04 | 0 | 0.01 | 0 |
| 2014 (1) | 0.13 | 18.18 | 2.94 | 11.36 | 0.56 | -29.11 | 0 | 0 | 8.54 | -5.22 | -0.93 | 0 | 1.19 | 5.31 | 13.93 | 11.11 | 1.19 | 15.53 | 0.2 | 0.0 | 2.43 | -18.73 | 0.06 | 0.0 | 7.67 | 30.0 | 0 | 0 | 0 | 0 | -4.93 | 0 | -4.93 | 0 | -0.01 | 0 | -4.94 | 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) | 3.52 | -6.38 | 128.57 | 6.88 | -13.89 | -5.75 | 1.62 | -10.5 | -42.76 | 0 | 0 | 0 | 3.67 | -2.65 | -16.97 | 0.01 | -66.67 | -96.77 | 3.49 | -0.29 | 3.25 | 23.31 | 4.71 | -2.06 | 4.4 | -4.76 | -22.81 | 0.2 | 0.0 | 0.0 | 9.25 | 16.94 | 32.52 | 0.02 | 0.0 | 0.0 | 5.79 | 0.0 | -0.34 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.07 | 0.48 | 0.96 | -1.47 | 0.68 | 0.68 | 0.08 | -52.94 | 147.06 | -1.99 | -4.19 | 11.95 | 0.01 | 1.14 | -56.37 |
| 24Q2 (19) | 3.76 | 2.17 | 61.37 | 7.99 | 4.31 | 18.9 | 1.81 | -42.36 | -33.21 | 0 | 0 | 0 | 3.77 | 7.1 | 5.6 | 0.03 | -40.0 | 0 | 3.5 | 5.42 | 36.72 | 22.26 | 4.08 | 21.76 | 4.62 | -7.23 | -15.07 | 0.2 | 0.0 | 0.0 | 7.91 | 12.84 | 10.17 | 0.02 | 0.0 | 0.0 | 5.79 | -0.17 | -0.34 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.08 | -0.48 | 12.97 | -1.48 | -0.68 | 17.32 | 0.17 | 41.67 | 270.0 | -1.91 | 2.05 | 23.29 | 0.01 | -17.37 | -58.4 |
| 24Q1 (18) | 3.68 | 71.16 | 57.94 | 7.66 | 8.81 | 14.33 | 3.14 | 7.9 | 151.2 | 0 | 0 | 0 | 3.52 | -12.22 | 26.16 | 0.05 | 400.0 | 121.74 | 3.32 | -10.27 | 50.91 | 21.39 | -14.49 | 36.91 | 4.98 | -1.39 | -9.95 | 0.2 | 0.0 | 0.0 | 7.01 | 0.14 | -15.75 | 0.02 | 0.0 | 0.0 | 5.8 | -0.17 | -0.17 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.07 | 0.48 | 13.75 | -1.47 | 0.68 | 17.88 | 0.12 | 250.0 | 192.31 | -1.95 | 9.72 | 22.92 | 0.01 | -3.71 | -60.44 |
| 23Q4 (17) | 2.15 | 39.61 | -18.25 | 7.04 | -3.56 | 7.15 | 2.91 | 2.83 | 155.26 | 0 | 0 | 0 | 4.01 | -9.28 | 17.25 | 0.01 | -96.77 | 103.7 | 3.7 | 9.47 | 44.53 | 25.02 | 5.1 | 44.63 | 5.05 | -11.4 | 0.8 | 0.2 | 0.0 | 0.0 | 7.0 | 0.29 | -17.36 | 0.02 | 0.0 | -33.33 | 5.81 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.08 | 0.48 | 3.7 | -1.48 | 0.0 | 5.13 | -0.08 | 52.94 | 46.67 | -2.16 | 4.42 | 6.49 | 0.01 | -45.78 | -46.26 |
| 23Q3 (16) | 1.54 | -33.91 | -45.96 | 7.3 | 8.63 | 7.99 | 2.83 | 4.43 | 157.27 | 0 | 0 | 0 | 4.42 | 23.81 | 4.74 | 0.31 | 0 | 520.0 | 3.38 | 32.03 | 0.0 | 23.80 | 30.17 | 1.55 | 5.7 | 4.78 | 18.75 | 0.2 | 0.0 | 0.0 | 6.98 | -2.79 | -19.77 | 0.02 | 0.0 | -33.33 | 5.81 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.09 | 12.55 | -10.0 | -1.48 | 17.32 | -13.85 | -0.17 | -70.0 | 29.17 | -2.26 | 9.24 | -5.61 | 0.02 | -3.58 | -6.56 |
| 23Q2 (15) | 2.33 | 0.0 | 11.48 | 6.72 | 0.3 | 6.5 | 2.71 | 116.8 | 179.38 | 0 | 0 | 0 | 3.57 | 27.96 | -2.19 | 0 | 100.0 | -100.0 | 2.56 | 16.36 | -30.62 | 18.29 | 17.03 | -28.99 | 5.44 | -1.63 | 18.52 | 0.2 | 0.0 | 0.0 | 7.18 | -13.7 | -17.09 | 0.02 | 0.0 | 0.0 | 5.81 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.39 | 0.42 | -21.94 | -1.79 | 0.0 | -32.59 | -0.1 | 23.08 | 65.52 | -2.49 | 1.58 | -10.67 | 0.02 | -21.43 | -11.98 |
| 23Q1 (14) | 2.33 | -11.41 | 1.75 | 6.7 | 1.98 | 21.38 | 1.25 | 9.65 | 26.26 | 0 | 0 | 0 | 2.79 | -18.42 | -20.51 | -0.23 | 14.81 | -228.57 | 2.2 | -14.06 | -24.66 | 15.62 | -9.67 | -25.3 | 5.53 | 10.38 | 31.04 | 0.2 | 0.0 | 0.0 | 8.32 | -1.77 | -6.09 | 0.02 | -33.33 | 0.0 | 5.81 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.4 | -11.11 | -18.81 | -1.79 | -14.74 | -26.06 | -0.13 | 13.33 | 18.75 | -2.53 | -9.52 | -16.06 | 0.02 | 30.81 | 13.35 |
| 22Q4 (13) | 2.63 | -7.72 | 1.54 | 6.57 | -2.81 | 44.4 | 1.14 | 3.64 | 14.0 | 0 | 0 | 0 | 3.42 | -18.96 | 12.5 | -0.27 | -640.0 | 30.77 | 2.56 | -24.26 | 19.07 | 17.30 | -26.21 | 14.73 | 5.01 | 4.38 | 17.33 | 0.2 | 0.0 | 0.0 | 8.47 | -2.64 | -5.57 | 0.03 | 0.0 | 50.0 | 5.81 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.16 | -13.68 | -10.77 | -1.56 | -20.0 | -16.42 | -0.15 | 37.5 | 48.28 | -2.31 | -7.94 | -3.12 | 0.02 | -5.71 | -7.09 |
| 22Q3 (12) | 2.85 | 36.36 | 18.75 | 6.76 | 7.13 | 8.16 | 1.1 | 13.4 | -20.86 | 0 | 0 | 0 | 4.22 | 15.62 | 2.18 | 0.05 | -16.67 | 117.86 | 3.38 | -8.4 | -7.14 | 23.44 | -8.97 | 0.33 | 4.8 | 4.58 | 68.42 | 0.2 | 0.0 | 0.0 | 8.7 | 0.46 | 6.36 | 0.03 | 50.0 | 50.0 | 5.81 | 0.0 | 14.37 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -1.9 | 3.06 | -21.02 | -1.3 | 3.7 | -34.02 | -0.24 | 17.24 | 25.0 | -2.14 | 4.89 | -13.23 | 0.02 | -9.18 | -38.06 |
| 22Q2 (11) | 2.09 | -8.73 | -17.72 | 6.31 | 14.31 | 6.59 | 0.97 | -2.02 | -7.62 | 0 | 0 | 0 | 3.65 | 3.99 | 11.28 | 0.06 | 185.71 | 113.64 | 3.69 | 26.37 | 36.67 | 25.75 | 23.11 | 58.6 | 4.59 | 8.77 | 70.63 | 0.2 | 0.0 | 0.0 | 8.66 | -2.26 | 10.46 | 0.02 | 0.0 | 0.0 | 5.81 | 0.0 | 14.37 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -1.96 | 2.97 | -53.12 | -1.35 | 4.93 | -98.53 | -0.29 | -81.25 | 6.45 | -2.25 | -3.21 | -41.51 | 0.02 | 1.19 | -32.39 |
| 22Q1 (10) | 2.29 | -11.58 | -23.67 | 5.52 | 21.32 | -9.95 | 0.99 | -1.0 | -59.76 | 0 | 0 | 0 | 3.51 | 15.46 | -7.87 | -0.07 | 82.05 | 80.0 | 2.92 | 35.81 | 1.39 | 20.92 | 38.73 | 14.97 | 4.22 | -1.17 | 58.65 | 0.2 | 0.0 | 0.0 | 8.86 | -1.23 | 45.25 | 0.02 | 0.0 | -33.33 | 5.81 | 0.0 | 14.37 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -2.02 | -3.59 | -137.65 | -1.42 | -5.97 | -491.67 | -0.16 | 44.83 | 42.86 | -2.18 | 2.68 | -92.92 | 0.02 | 7.22 | -35.69 |
| 21Q4 (9) | 2.59 | 7.92 | -18.81 | 4.55 | -27.2 | -16.36 | 1.0 | -28.06 | -57.81 | 0 | 0 | 0 | 3.04 | -26.39 | -30.28 | -0.39 | -39.29 | 15.22 | 2.15 | -40.93 | -26.62 | 15.08 | -35.47 | -25.23 | 4.27 | 49.82 | 46.74 | 0.2 | 0.0 | 0.0 | 8.97 | 9.66 | 37.79 | 0.02 | 0.0 | -33.33 | 5.81 | 14.37 | 14.37 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -1.95 | -24.2 | -290.0 | -1.34 | -38.14 | -1440.0 | -0.29 | 9.38 | -11.54 | -2.24 | -18.52 | -194.74 | 0.02 | -37.14 | -39.68 |
| 21Q3 (8) | 2.4 | -5.51 | -0.83 | 6.25 | 5.57 | 7.39 | 1.39 | 32.38 | -36.24 | 0 | 0 | 0 | 4.13 | 25.91 | -20.27 | -0.28 | 36.36 | -1500.0 | 3.64 | 34.81 | 6.12 | 23.36 | 43.9 | -9.68 | 2.85 | 5.95 | 7.95 | 0.2 | 0.0 | 0.0 | 8.18 | 4.34 | 54.05 | 0.02 | 0.0 | -33.33 | 5.08 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -1.57 | -22.66 | -3825.0 | -0.97 | -42.65 | -273.21 | -0.32 | -3.23 | 3.03 | -1.89 | -18.87 | -410.81 | 0.03 | -0.87 | -3.07 |
| 21Q2 (7) | 2.54 | -15.33 | -7.64 | 5.92 | -3.43 | 1.72 | 1.05 | -57.32 | 0 | 0 | 0 | 0 | 3.28 | -13.91 | 32.26 | -0.44 | -25.71 | -18.92 | 2.7 | -6.25 | 32.35 | 16.24 | -10.76 | 0 | 2.69 | 1.13 | -5.94 | 0.2 | 0.0 | 0.0 | 7.84 | 28.52 | 50.77 | 0.02 | -33.33 | -33.33 | 5.08 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -1.28 | -50.59 | -2033.33 | -0.68 | -183.33 | -225.93 | -0.31 | -10.71 | 22.5 | -1.59 | -40.71 | -245.65 | 0.03 | -3.75 | -3.65 |
| 21Q1 (6) | 3.0 | -5.96 | 19.05 | 6.13 | 12.68 | 3.03 | 2.46 | 3.8 | 0 | 0 | 0 | 0 | 3.81 | -12.61 | 51.79 | -0.35 | 23.91 | 12.5 | 2.88 | -1.71 | 41.87 | 18.19 | -9.78 | 0 | 2.66 | -8.59 | -3.62 | 0.2 | 0.0 | 0.0 | 6.1 | -6.3 | 6.83 | 0.03 | 0.0 | 0.0 | 5.08 | 0.0 | 2.01 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 114.29 | -0.85 | -70.0 | -226.87 | -0.24 | -340.0 | -121.62 | -0.28 | -7.69 | 15.15 | -1.13 | -48.68 | -432.35 | 0.03 | 0.58 | 3.43 |
| 20Q4 (5) | 3.19 | 31.82 | 20.38 | 5.44 | -6.53 | 5.02 | 2.37 | 8.72 | 178.82 | 0 | 0 | 0 | 4.36 | -15.83 | 41.1 | -0.46 | -2400.0 | -84.0 | 2.93 | -14.58 | 33.18 | 20.17 | -22.04 | 0 | 2.91 | 10.23 | 5.82 | 0.2 | 0.0 | 0.0 | 6.51 | 22.6 | 9.97 | 0.03 | 0.0 | 0.0 | 5.08 | 0.0 | 2.01 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 114.29 | -0.5 | -1150.0 | -146.73 | 0.1 | -82.14 | -93.33 | -0.26 | 21.21 | 13.33 | -0.76 | -105.41 | -198.7 | 0.03 | 1.0 | 9.51 |
| 20Q3 (4) | 2.42 | -12.0 | 0.0 | 5.82 | 0.0 | 0.0 | 2.18 | 0 | 0.0 | 0 | 0 | 0.0 | 5.18 | 108.87 | 0.0 | 0.02 | 105.41 | 0.0 | 3.43 | 68.14 | 0.0 | 25.87 | 0 | 0.0 | 2.64 | -7.69 | 0.0 | 0.2 | 0.0 | 0.0 | 5.31 | 2.12 | 0.0 | 0.03 | 0.0 | 0.0 | 5.08 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -0.04 | 33.33 | 0.0 | 0.56 | 3.7 | 0.0 | -0.33 | 17.5 | 0.0 | -0.37 | 19.57 | 0.0 | 0.03 | -1.46 | 0.0 |
