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) | 4.01 | 153.8 | 7.91 | 293.53 | 0.08 | 100.0 | 0 | 0 | 5.83 | 4.67 | -0.16 | 0 | 1.32 | -0.75 | 22.64 | -5.18 | 2.12 | -41.6 | 0.65 | -79.17 | 0.55 | 19.57 | 0.55 | -11.29 | 6.4 | 0.0 | 2.16 | 0.0 | 0.52 | -14.75 | -2.98 | 0 | -0.29 | 0 | 0.12 | 0 | -2.86 | 0 | 0.13 | 104.73 |
| 2022 (9) | 1.58 | 12.86 | 2.01 | -5.19 | 0.04 | 0 | 0 | 0 | 5.57 | -23.07 | -0.92 | 0 | 1.33 | -17.9 | 23.88 | 6.71 | 3.63 | 86.15 | 3.12 | -27.1 | 0.46 | 0 | 0.62 | 313.33 | 6.4 | 0.0 | 2.16 | 0.0 | 0.61 | -17.57 | -2.84 | 0 | -0.07 | 0 | -0.52 | 0 | -3.36 | 0 | 0.06 | 0 |
| 2021 (8) | 1.4 | 68.67 | 2.12 | -39.77 | 0 | 0 | 0 | 0 | 7.24 | 7.26 | -0.14 | 0 | 1.62 | 17.39 | 22.38 | 9.45 | 1.95 | -22.92 | 4.28 | -2.95 | 0 | 0 | 0.15 | -28.57 | 6.4 | 0.0 | 2.16 | 0.0 | 0.74 | -19.57 | -2.13 | 0 | 0.77 | -11.49 | -0.61 | 0 | -2.74 | 0 | 0.00 | 0 |
| 2020 (7) | 0.83 | -45.03 | 3.52 | -17.56 | 0 | 0 | 0 | 0 | 6.75 | -30.41 | -3.03 | 0 | 1.38 | -26.2 | 20.44 | 6.05 | 2.53 | -27.71 | 4.41 | 8.62 | 0 | 0 | 0.21 | -25.0 | 6.4 | 0.0 | 2.16 | 0.0 | 0.92 | 6.98 | -2.22 | 0 | 0.87 | -79.19 | -0.74 | 0 | -2.96 | 0 | 0.00 | 0 |
| 2019 (6) | 1.51 | 135.94 | 4.27 | -32.97 | 0 | 0 | 0 | 0 | 9.7 | -4.72 | -1.76 | 0 | 1.87 | -28.08 | 19.28 | -24.52 | 3.5 | -12.72 | 4.06 | -12.5 | 0 | 0 | 0.28 | 7.69 | 6.4 | 0.0 | 2.16 | 0.0 | 0.86 | 100.0 | 1.15 | -66.76 | 4.18 | -30.91 | -0.92 | 0 | 0.23 | -91.15 | 0.00 | 0 |
| 2018 (5) | 0.64 | -65.96 | 6.37 | 8.7 | 0 | 0 | 0 | 0 | 10.18 | -32.04 | -1.61 | 0 | 2.6 | -42.22 | 25.54 | -14.98 | 4.01 | 11.7 | 4.64 | -3.13 | 0 | 0 | 0.26 | 73.33 | 6.4 | 0.0 | 2.16 | 0.0 | 0.43 | 95.45 | 3.46 | -33.2 | 6.05 | -19.97 | -0.86 | 0 | 2.6 | -45.26 | 0.00 | 0 |
| 2017 (4) | 1.88 | -71.47 | 5.86 | 28.79 | 0.04 | 0.0 | 0 | 0 | 14.98 | -16.45 | -1.19 | 0 | 4.5 | 0.9 | 30.04 | 20.77 | 3.59 | 0.56 | 4.79 | -0.42 | 0 | 0 | 0.15 | 66.67 | 6.4 | 0.0 | 2.16 | 0.0 | 0.22 | 0 | 5.18 | -23.37 | 7.56 | -15.25 | -0.43 | 0 | 4.75 | -27.37 | 0.00 | 0 |
| 2016 (3) | 6.59 | 47.76 | 4.55 | 12.9 | 0.04 | -87.1 | 0 | 0 | 17.93 | 12.2 | 0 | 0 | 4.46 | 7.73 | 24.87 | -3.99 | 3.57 | -11.41 | 4.81 | -21.92 | 0 | 0 | 0.09 | 0.0 | 6.4 | 0.0 | 2.16 | 0.0 | 0 | 0 | 6.76 | -1.74 | 8.92 | -1.33 | -0.22 | 0 | 6.54 | -18.05 | 0.00 | 0 |
| 2015 (2) | 4.46 | 58.16 | 4.03 | 33.89 | 0.31 | -83.51 | 0 | 0 | 15.98 | 16.73 | -0.01 | 0 | 4.14 | 36.63 | 25.91 | 17.05 | 4.03 | -8.62 | 6.16 | -0.16 | 0 | 0 | 0.09 | 125.0 | 6.4 | 0.0 | 2.16 | 1.41 | 0 | 0 | 6.88 | -4.04 | 9.04 | -2.8 | 1.1 | -21.99 | 7.98 | -6.99 | 0.00 | 0 |
| 2014 (1) | 2.82 | -49.55 | 3.01 | 24.9 | 1.88 | 0 | 0 | 0 | 13.69 | 0.37 | 0.35 | -12.5 | 3.03 | 16.09 | 22.13 | 15.67 | 4.41 | 24.23 | 6.17 | -1.28 | 0 | 0 | 0.04 | -20.0 | 6.4 | 0.0 | 2.13 | 1.91 | 0 | 0 | 7.17 | 2.43 | 9.3 | 2.42 | 1.41 | 60.23 | 8.58 | 8.88 | 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) | 4.18 | 287.04 | 99.05 | 9.01 | 42.56 | 33.28 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | 1.28 | -10.49 | -6.57 | -0.29 | -93.33 | -190.0 | 1.34 | 12.61 | 20.72 | 23.59 | 14.39 | 17.53 | 2.95 | 1.03 | -52.11 | 0.56 | -11.11 | -9.68 | 0.47 | -7.84 | -18.97 | 0.5 | -3.85 | -12.28 | 6.51 | 0.0 | 1.72 | 2.16 | 0.0 | 0.0 | 0 | 0 | -100.0 | -2.95 | -10.9 | -48.99 | -0.79 | -58.0 | -211.27 | -0.97 | -42.65 | -234.48 | -3.92 | -17.37 | -72.69 | 0.28 | 129.57 | 112.59 |
| 24Q2 (19) | 1.08 | -39.66 | -46.8 | 6.32 | -25.56 | 1.28 | 0.08 | 0.0 | -20.0 | 0 | 0 | 0 | 1.43 | 13.49 | -5.3 | -0.15 | -150.0 | 73.68 | 1.19 | 11.21 | -2.46 | 20.62 | 12.76 | -7.19 | 2.92 | 10.61 | -53.65 | 0.63 | 0.0 | 1.61 | 0.51 | -3.77 | 27.5 | 0.52 | -1.89 | -11.86 | 6.51 | 1.72 | 1.72 | 2.16 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -2.66 | 12.21 | -41.49 | -0.5 | -42.86 | -161.73 | -0.68 | -277.78 | -106.06 | -3.34 | -4.05 | -51.13 | 0.12 | -3.52 | 20.91 |
| 24Q1 (18) | 1.79 | -55.36 | -19.0 | 8.49 | 7.33 | 47.4 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 1.26 | -26.32 | 0.8 | -0.06 | 93.62 | -104.14 | 1.07 | -18.94 | 7.0 | 18.29 | -19.08 | -2.33 | 2.64 | 24.53 | -37.59 | 0.63 | -3.08 | 3.28 | 0.53 | -3.64 | 23.26 | 0.53 | -3.64 | -13.11 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.52 | 0.0 | -14.75 | -3.03 | -1.68 | -117.99 | -0.35 | -20.69 | -125.36 | -0.18 | -250.0 | 80.43 | -3.21 | -12.24 | -38.96 | 0.12 | -3.23 | 18.19 |
| 23Q4 (17) | 4.01 | 90.95 | 153.8 | 7.91 | 17.01 | 293.53 | 0.08 | 0.0 | 100.0 | 0 | 0 | 0 | 1.71 | 24.82 | 22.14 | -0.94 | -840.0 | -129.27 | 1.32 | 18.92 | -0.75 | 22.60 | 12.61 | -5.34 | 2.12 | -65.58 | -41.6 | 0.65 | 4.84 | -79.17 | 0.55 | -5.17 | 19.57 | 0.55 | -3.51 | -11.29 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.52 | 0.0 | -14.75 | -2.98 | -50.51 | -4.93 | -0.29 | -140.85 | -314.29 | 0.12 | 141.38 | 123.08 | -2.86 | -25.99 | 14.88 | 0.13 | -0.82 | 104.73 |
| 23Q3 (16) | 2.1 | 3.45 | 13.51 | 6.76 | 8.33 | 589.8 | 0.08 | -20.0 | 700.0 | 0 | 0 | 0 | 1.37 | -9.27 | 3.01 | -0.1 | 82.46 | 62.96 | 1.11 | -9.02 | 5.71 | 20.07 | -9.67 | 18.71 | 6.16 | -2.22 | 148.39 | 0.62 | 0.0 | -80.8 | 0.58 | 45.0 | 205.26 | 0.57 | -3.39 | 375.0 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.52 | 0.0 | -14.75 | -1.98 | -5.32 | 20.8 | 0.71 | -12.35 | 162.96 | -0.29 | 12.12 | 38.3 | -2.27 | -2.71 | 23.57 | 0.13 | 30.57 | 0 |
| 23Q2 (15) | 2.03 | -8.14 | 2.53 | 6.24 | 8.33 | 212.0 | 0.1 | 42.86 | 0 | 0 | 0 | 0 | 1.51 | 20.8 | 11.03 | -0.57 | -139.31 | 10.94 | 1.22 | 22.0 | 1.67 | 22.22 | 18.67 | 15.74 | 6.3 | 48.94 | 172.73 | 0.62 | 1.64 | -80.5 | 0.4 | -6.98 | 100.0 | 0.59 | -3.28 | 353.85 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.52 | -14.75 | -14.75 | -1.88 | -35.25 | 15.7 | 0.81 | -41.3 | 50.0 | -0.33 | 64.13 | 36.54 | -2.21 | 4.33 | 19.64 | 0.10 | -5.69 | 0 |
| 23Q1 (14) | 2.21 | 39.87 | 39.87 | 5.76 | 186.57 | 242.86 | 0.07 | 75.0 | 0 | 0 | 0 | 0 | 1.25 | -10.71 | -15.54 | 1.45 | 453.66 | 253.66 | 1.0 | -24.81 | -29.08 | 18.73 | -21.57 | -11.15 | 4.23 | 16.53 | 104.35 | 0.61 | -80.45 | -84.03 | 0.43 | -6.52 | 0 | 0.61 | -1.61 | 335.71 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.61 | 0.0 | -17.57 | -1.39 | 51.06 | 19.19 | 1.38 | 2071.43 | 17.95 | -0.92 | -76.92 | -100.0 | -2.31 | 31.25 | -5.96 | 0.11 | 67.63 | 0 |
| 22Q4 (13) | 1.58 | -14.59 | 12.86 | 2.01 | 105.1 | -5.19 | 0.04 | 300.0 | 0 | 0 | 0 | 0 | 1.4 | 5.26 | -31.37 | -0.41 | -51.85 | -510.0 | 1.33 | 26.67 | -17.9 | 23.88 | 41.22 | 6.71 | 3.63 | 46.37 | 86.15 | 3.12 | -3.41 | -27.1 | 0.46 | 142.11 | 0 | 0.62 | 416.67 | 313.33 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.61 | 0.0 | -17.57 | -2.84 | -13.6 | -33.33 | -0.07 | -125.93 | -109.09 | -0.52 | -10.64 | 14.75 | -3.36 | -13.13 | -22.63 | 0.06 | 0 | 0 |
| 22Q3 (12) | 1.85 | -6.57 | -7.5 | 0.98 | -51.0 | -68.59 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.33 | -2.21 | -2.92 | -0.27 | 57.81 | -68.75 | 1.05 | -12.5 | -34.38 | 16.91 | -11.94 | -28.03 | 2.48 | 7.36 | 11.71 | 3.23 | 1.57 | -21.98 | 0.19 | -5.0 | 0 | 0.12 | -7.69 | -20.0 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.61 | 0.0 | -17.57 | -2.5 | -12.11 | -9.65 | 0.27 | -50.0 | -56.45 | -0.47 | 9.62 | 28.79 | -2.97 | -8.0 | -1.02 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.98 | 25.32 | 3.12 | 2.0 | 19.05 | -47.64 | 0 | 0 | 0 | 0 | 0 | 0 | 1.36 | -8.11 | -24.44 | -0.64 | -256.1 | -681.82 | 1.2 | -14.89 | -29.41 | 19.20 | -8.9 | -18.12 | 2.31 | 11.59 | 11.06 | 3.18 | -16.75 | -26.73 | 0.2 | 0 | 0 | 0.13 | -7.14 | -27.78 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.61 | -17.57 | -33.7 | -2.23 | -29.65 | 3.46 | 0.54 | -53.85 | -30.77 | -0.52 | -13.04 | 24.64 | -2.75 | -26.15 | 8.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.58 | 12.86 | -21.78 | 1.68 | -20.75 | -66.93 | 0 | 0 | 0 | 0 | 0 | 0 | 1.48 | -27.45 | -27.09 | 0.41 | 310.0 | 305.0 | 1.41 | -12.96 | -17.54 | 21.08 | -5.81 | -11.63 | 2.07 | 6.15 | -15.85 | 3.82 | -10.75 | -13.38 | 0 | 0 | 0 | 0.14 | -6.67 | -26.32 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.74 | 0.0 | -19.57 | -1.72 | 19.25 | 28.93 | 1.17 | 51.95 | 74.63 | -0.46 | 24.59 | 33.33 | -2.18 | 20.44 | 29.9 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.4 | -30.0 | 68.67 | 2.12 | -32.05 | -39.77 | 0 | 0 | 0 | 0 | 0 | 0 | 2.04 | 48.91 | 26.71 | 0.1 | 162.5 | 115.38 | 1.62 | 1.25 | 17.39 | 22.38 | -4.76 | 9.61 | 1.95 | -12.16 | -22.92 | 4.28 | 3.38 | -2.95 | 0 | 0 | 0 | 0.15 | 0.0 | -28.57 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.74 | 0.0 | -19.57 | -2.13 | 6.58 | 4.05 | 0.77 | 24.19 | -11.49 | -0.61 | 7.58 | 17.57 | -2.74 | 6.8 | 7.43 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.0 | 4.17 | 344.44 | 3.12 | -18.32 | -10.34 | 0 | 0 | 0 | 0 | 0 | 0 | 1.37 | -23.89 | -24.31 | -0.16 | -245.45 | 86.09 | 1.6 | -5.88 | 6.67 | 23.49 | 0.2 | 22.49 | 2.22 | 6.73 | -16.23 | 4.14 | -4.61 | -1.9 | 0 | 0 | 0 | 0.15 | -16.67 | -34.78 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.74 | -19.57 | -19.57 | -2.28 | 1.3 | -47.1 | 0.62 | -20.51 | -59.48 | -0.66 | 4.35 | 20.48 | -2.94 | 2.0 | -23.53 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.92 | -4.95 | 152.63 | 3.82 | -24.8 | -3.29 | 0 | 0 | 0 | 0 | 0 | 0 | 1.8 | -11.33 | 4.65 | 0.11 | 155.0 | 115.28 | 1.7 | -0.58 | 9.68 | 23.45 | -1.68 | 0 | 2.08 | -15.45 | -32.03 | 4.34 | -1.59 | 20.56 | 0 | 0 | 0 | 0.18 | -5.26 | -28.0 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -2.31 | 4.55 | -463.41 | 0.78 | 16.42 | -70.9 | -0.69 | 0.0 | 27.37 | -3.0 | 3.54 | -120.59 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.02 | 143.37 | 143.37 | 5.08 | 44.32 | 34.04 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | 26.09 | 25.31 | -0.2 | 69.23 | 60.78 | 1.71 | 23.91 | 11.04 | 23.85 | 16.83 | 0 | 2.46 | -2.77 | -30.51 | 4.41 | 0.0 | 12.79 | 0 | 0 | 0 | 0.19 | -9.52 | -29.63 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.92 | 0.0 | 6.98 | -2.42 | -9.01 | -478.12 | 0.67 | -22.99 | -81.74 | -0.69 | 6.76 | 34.29 | -3.11 | -5.07 | -658.54 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.83 | 84.44 | -45.03 | 3.52 | 1.15 | -17.56 | 0 | 0 | 0 | 0 | 0 | 0 | 1.61 | -11.05 | -39.7 | -0.65 | 43.48 | 7.14 | 1.38 | -8.0 | -26.2 | 20.41 | 6.43 | 0 | 2.53 | -4.53 | -27.71 | 4.41 | 4.5 | 8.62 | 0 | 0 | 0 | 0.21 | -8.7 | -25.0 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.92 | 0.0 | 6.98 | -2.22 | -43.23 | -293.04 | 0.87 | -43.14 | -79.19 | -0.74 | 10.84 | 19.57 | -2.96 | -24.37 | -1386.96 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.45 | -40.79 | 0.0 | 3.48 | -11.9 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.81 | 5.23 | 0.0 | -1.15 | -59.72 | 0.0 | 1.5 | -3.23 | 0.0 | 19.18 | 0 | 0.0 | 2.65 | -13.4 | 0.0 | 4.22 | 17.22 | 0.0 | 0 | 0 | 0.0 | 0.23 | -8.0 | 0.0 | 6.4 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -1.55 | -278.05 | 0.0 | 1.53 | -42.91 | 0.0 | -0.83 | 12.63 | 0.0 | -2.38 | -75.0 | 0.0 | 0.00 | 0 | 0.0 |
