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) | 3.83 | 12.65 | 0.72 | -48.57 | 0.24 | 380.0 | 0 | 0 | 8.22 | 6.2 | 0.54 | 5300.0 | 2.65 | 8.61 | 32.24 | 2.26 | 2.71 | -20.29 | 0.23 | -4.17 | 2.32 | 42.33 | 0.03 | 0.0 | 3.23 | 0.0 | 0.62 | 0.0 | 0.06 | -50.0 | 0.54 | 500.0 | 1.23 | 48.19 | 0.09 | 80.0 | 0.63 | 350.0 | 0.01 | -37.15 |
| 2022 (9) | 3.4 | 13.71 | 1.4 | 75.0 | 0.05 | -88.89 | 0 | 0 | 7.74 | 14.5 | 0.01 | -96.88 | 2.44 | 2.09 | 31.52 | -10.83 | 3.4 | -22.02 | 0.24 | 0 | 1.63 | 191.07 | 0.03 | 0.0 | 3.23 | 0.0 | 0.62 | 5.08 | 0.12 | 0.0 | 0.09 | -82.35 | 0.83 | -31.97 | 0.05 | 0 | 0.14 | -68.18 | 0.01 | 55.6 |
| 2021 (8) | 2.99 | -29.65 | 0.8 | -3.61 | 0.45 | 462.5 | 0 | 0 | 6.76 | 24.04 | 0.32 | 68.42 | 2.39 | 45.73 | 35.36 | 17.49 | 4.36 | 72.33 | 0 | 0 | 0.56 | -44.55 | 0.03 | 0 | 3.23 | 14.13 | 0.59 | 3.51 | 0.12 | 0.0 | 0.51 | 2.0 | 1.22 | 2.52 | -0.07 | 0 | 0.44 | -2.22 | 0.01 | 1.11 |
| 2020 (7) | 4.25 | 42.62 | 0.83 | 0.0 | 0.08 | 0.0 | 0 | 0 | 5.45 | -23.02 | 0.19 | -57.78 | 1.64 | -27.43 | 30.09 | -5.73 | 2.53 | -4.89 | 0 | 0 | 1.01 | 1022.22 | 0 | 0 | 2.83 | 0.0 | 0.57 | 7.55 | 0.12 | 100.0 | 0.5 | -34.21 | 1.19 | -11.19 | -0.05 | 0 | 0.45 | -35.71 | 0.01 | 27.89 |
| 2019 (6) | 2.98 | 10.37 | 0.83 | 12.16 | 0.08 | 14.29 | 0 | 0 | 7.08 | 16.64 | 0.45 | -11.76 | 2.26 | 1.35 | 31.92 | -13.11 | 2.66 | -5.0 | 0 | 0 | 0.09 | -47.06 | 0 | 0 | 2.83 | 0.0 | 0.53 | 12.77 | 0.06 | 0.0 | 0.76 | 10.14 | 1.34 | 8.94 | -0.06 | 0 | 0.7 | 2.94 | 0.01 | -2.26 |
| 2018 (5) | 2.7 | 20.54 | 0.74 | 34.55 | 0.07 | 0.0 | 0 | 0 | 6.07 | 1.0 | 0.51 | -23.88 | 2.23 | 26.7 | 36.74 | 25.45 | 2.8 | 23.89 | 0 | 0 | 0.17 | -29.17 | 0.02 | -33.33 | 2.83 | 0.0 | 0.47 | 14.63 | 0.06 | 0.0 | 0.69 | -9.21 | 1.23 | 0.0 | -0.01 | 0 | 0.68 | -10.53 | 0.01 | 34.76 |
| 2017 (4) | 2.24 | -33.13 | 0.55 | 120.0 | 0.07 | 0.0 | 0 | 0 | 6.01 | 100.33 | 0.67 | 0 | 1.76 | 97.75 | 29.28 | -1.29 | 2.26 | 58.04 | 0 | 0 | 0.24 | -25.0 | 0.03 | -25.0 | 2.83 | 0.0 | 0.41 | 0.0 | 0.06 | 0.0 | 0.76 | 744.44 | 1.23 | 119.64 | 0 | 0 | 0.76 | 660.0 | 0.01 | 0 |
| 2016 (3) | 3.35 | 1.52 | 0.25 | 0 | 0.07 | 0.0 | 0 | 0 | 3.0 | -39.64 | -0.5 | 0 | 0.89 | -46.71 | 29.67 | -11.71 | 1.43 | 43.0 | 0 | 0 | 0.32 | -17.95 | 0.04 | -20.0 | 2.83 | 0.0 | 0.41 | 0.0 | 0.06 | 0.0 | 0.09 | -88.16 | 0.56 | -54.47 | 0.01 | -83.33 | 0.1 | -87.8 | 0.00 | 0 |
| 2015 (2) | 3.3 | -14.73 | 0 | 0 | 0.07 | 0.0 | 0 | 0 | 4.97 | -34.86 | -0.11 | 0 | 1.67 | -30.42 | 33.60 | 6.83 | 1.0 | -52.83 | 0 | 0 | 0.39 | -15.22 | 0.05 | -44.44 | 2.83 | 10.12 | 0.41 | 46.43 | 0.06 | 0.0 | 0.76 | -62.56 | 1.23 | -48.1 | 0.06 | 0.0 | 0.82 | -60.77 | 0.00 | 0 |
| 2014 (1) | 3.87 | 51.17 | 0 | 0 | 0.07 | 0.0 | 0 | 0 | 7.63 | -0.26 | 1.29 | 22.86 | 2.4 | 21.21 | 31.45 | 21.53 | 2.12 | 10.99 | 0 | 0 | 0.46 | -13.21 | 0.09 | -30.77 | 2.57 | 17.35 | 0.28 | 64.71 | 0.06 | 0.0 | 2.03 | 35.33 | 2.37 | 36.99 | 0.06 | 200.0 | 2.09 | 37.5 | 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) | 5.78 | 50.13 | 104.24 | 0.6 | -11.76 | -38.78 | 0.46 | 9.52 | 155.56 | 0 | 0 | 0 | 0.79 | -62.56 | -64.41 | -0.14 | -380.0 | -129.17 | 1.96 | -18.67 | -31.47 | 30.34 | -0.67 | -4.84 | 2.87 | 37.98 | 15.73 | 0.57 | -1.72 | 147.83 | 4.52 | 83.0 | 118.36 | 0.03 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 0.68 | 0.0 | 9.68 | 0.06 | 0.0 | 0.0 | 0.11 | -56.0 | -85.9 | 0.85 | -13.27 | -41.78 | 0.18 | 0.0 | 80.0 | 0.29 | -32.56 | -67.05 | 0.01 | -0.89 | 4.9 |
| 24Q2 (19) | 3.85 | 14.58 | 18.83 | 0.68 | -5.56 | -15.0 | 0.42 | 27.27 | 320.0 | 0 | 0 | 0 | 2.11 | 20.57 | 6.57 | 0.05 | -75.0 | -78.26 | 2.41 | -4.74 | -6.95 | 30.54 | -6.31 | -0.82 | 2.08 | -10.73 | -12.97 | 0.58 | 0.0 | 152.17 | 2.47 | 10.76 | 14.35 | 0.03 | 50.0 | 0.0 | 3.23 | 0.0 | 0.0 | 0.68 | 9.68 | 9.68 | 0.06 | 0.0 | 0.0 | 0.25 | -66.22 | -16.67 | 0.98 | -30.99 | 0.0 | 0.18 | 28.57 | 1900.0 | 0.43 | -51.14 | 48.28 | 0.01 | 6.0 | -2.85 |
| 24Q1 (18) | 3.36 | -12.27 | 13.13 | 0.72 | 0.0 | -48.57 | 0.33 | 37.5 | 371.43 | 0 | 0 | 0 | 1.75 | -3.31 | -20.81 | 0.2 | 186.96 | 185.71 | 2.53 | -4.53 | 10.96 | 32.60 | 1.13 | 23.26 | 2.33 | -14.02 | -22.07 | 0.58 | 152.17 | 141.67 | 2.23 | -3.88 | 38.51 | 0.02 | -33.33 | -33.33 | 3.23 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.06 | 0.0 | -50.0 | 0.74 | 37.04 | 362.5 | 1.42 | 15.45 | 57.78 | 0.14 | 55.56 | 133.33 | 0.88 | 39.68 | 300.0 | 0.01 | -3.54 | -31.15 |
| 23Q4 (17) | 3.83 | 35.34 | 12.65 | 0.72 | -26.53 | -48.57 | 0.24 | 33.33 | 380.0 | 0 | 0 | 0 | 1.81 | -18.47 | -29.3 | -0.23 | -147.92 | -387.5 | 2.65 | -7.34 | 8.61 | 32.24 | 1.11 | 2.26 | 2.71 | 9.27 | -20.29 | 0.23 | 0.0 | -4.17 | 2.32 | 12.08 | 42.33 | 0.03 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.06 | 0.0 | -50.0 | 0.54 | -30.77 | 500.0 | 1.23 | -15.75 | 48.19 | 0.09 | -10.0 | 80.0 | 0.63 | -28.41 | 350.0 | 0.01 | 3.52 | -37.15 |
| 23Q3 (16) | 2.83 | -12.65 | 28.05 | 0.98 | 22.5 | -24.62 | 0.18 | 80.0 | 1700.0 | 0 | 0 | 0 | 2.22 | 12.12 | 33.73 | 0.48 | 108.7 | 182.35 | 2.86 | 10.42 | 13.49 | 31.88 | 3.53 | -4.22 | 2.48 | 3.77 | -38.46 | 0.23 | 0.0 | -4.17 | 2.07 | -4.17 | 55.64 | 0.03 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.06 | 0.0 | -50.0 | 0.78 | 160.0 | 7700.0 | 1.46 | 48.98 | 92.11 | 0.1 | 1100.0 | 0.0 | 0.88 | 203.45 | 700.0 | 0.01 | -8.22 | -39.47 |
| 23Q2 (15) | 3.24 | 9.09 | 40.26 | 0.8 | -42.86 | -33.33 | 0.1 | 42.86 | 0 | 0 | 0 | 0 | 1.98 | -10.41 | -9.59 | 0.23 | 228.57 | 355.56 | 2.59 | 13.6 | -1.52 | 30.80 | 16.43 | -13.35 | 2.39 | -20.07 | -44.55 | 0.23 | -4.17 | 0 | 2.16 | 34.16 | 91.15 | 0.03 | 0.0 | -25.0 | 3.23 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.06 | -50.0 | -50.0 | 0.3 | 87.5 | 475.0 | 0.98 | 8.89 | 46.27 | -0.01 | -116.67 | -133.33 | 0.29 | 31.82 | 680.0 | 0.01 | -24.88 | -4.01 |
| 23Q1 (14) | 2.97 | -12.65 | 30.84 | 1.4 | 0.0 | 55.56 | 0.07 | 40.0 | -73.08 | 0 | 0 | 0 | 2.21 | -13.67 | 66.17 | 0.07 | -12.5 | 150.0 | 2.28 | -6.56 | -6.56 | 26.45 | -16.1 | -22.49 | 2.99 | -12.06 | -37.58 | 0.24 | 0.0 | 0 | 1.61 | -1.23 | 228.57 | 0.03 | 0.0 | -25.0 | 3.23 | 0.0 | 0.0 | 0.62 | 0.0 | 5.08 | 0.12 | 0.0 | 0.0 | 0.16 | 77.78 | -56.76 | 0.9 | 8.43 | -16.67 | 0.06 | 20.0 | 50.0 | 0.22 | 57.14 | -46.34 | 0.01 | -11.93 | 36.62 |
| 22Q4 (13) | 3.4 | 53.85 | 13.71 | 1.4 | 7.69 | 75.0 | 0.05 | 400.0 | -88.89 | 0 | 0 | 0 | 2.56 | 54.22 | 7.11 | 0.08 | -52.94 | -65.22 | 2.44 | -3.17 | 2.09 | 31.52 | -5.3 | -10.7 | 3.4 | -15.63 | -22.02 | 0.24 | 0.0 | 0 | 1.63 | 22.56 | 191.07 | 0.03 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 0.62 | 0.0 | 5.08 | 0.12 | 0.0 | 0.0 | 0.09 | 800.0 | -82.35 | 0.83 | 9.21 | -31.97 | 0.05 | -50.0 | 171.43 | 0.14 | 27.27 | -68.18 | 0.01 | -0.31 | 55.6 |
| 22Q3 (12) | 2.21 | -4.33 | -15.97 | 1.3 | 8.33 | 62.5 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 1.66 | -24.2 | 11.41 | 0.17 | 288.89 | 466.67 | 2.52 | -4.18 | 17.76 | 33.29 | -6.33 | -13.2 | 4.03 | -6.5 | -15.69 | 0.24 | 0 | 0 | 1.33 | 17.7 | 33.0 | 0.03 | -25.0 | 200.0 | 3.23 | 0.0 | 14.13 | 0.62 | 0.0 | 5.08 | 0.12 | 0.0 | 0.0 | 0.01 | 112.5 | -96.43 | 0.76 | 13.43 | -24.0 | 0.1 | 233.33 | 225.0 | 0.11 | 320.0 | -45.0 | 0.01 | 45.55 | 51.36 |
| 22Q2 (11) | 2.31 | 1.76 | -41.37 | 1.2 | 33.33 | 50.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.19 | 64.66 | 12.89 | -0.09 | 35.71 | -164.29 | 2.63 | 7.79 | 31.5 | 35.54 | 4.15 | 3.07 | 4.31 | -10.02 | 11.95 | 0 | 0 | 0 | 1.13 | 130.61 | 13.0 | 0.04 | 0.0 | 0 | 3.23 | 0.0 | 14.13 | 0.62 | 5.08 | 8.77 | 0.12 | 0.0 | 0.0 | -0.08 | -121.62 | -114.29 | 0.67 | -37.96 | -46.4 | 0.03 | -25.0 | 137.5 | -0.05 | -112.2 | -110.42 | 0.01 | 6.91 | 9.2 |
| 22Q1 (10) | 2.27 | -24.08 | -42.53 | 0.9 | 12.5 | 9.76 | 0.26 | -42.22 | 271.43 | 0 | 0 | 0 | 1.33 | -44.35 | 40.0 | -0.14 | -160.87 | -75.0 | 2.44 | 2.09 | 54.43 | 34.13 | -3.33 | 10.59 | 4.79 | 9.86 | 27.06 | 0 | 0 | 0 | 0.49 | -12.5 | -51.0 | 0.04 | 33.33 | 0 | 3.23 | 0.0 | 14.13 | 0.59 | 0.0 | 3.51 | 0.12 | 0.0 | 0.0 | 0.37 | -27.45 | -11.9 | 1.08 | -11.48 | -2.7 | 0.04 | 157.14 | 166.67 | 0.41 | -6.82 | 13.89 | 0.01 | 0.3 | -0.21 |
| 21Q4 (9) | 2.99 | 13.69 | -29.65 | 0.8 | 0.0 | -3.61 | 0.45 | 1400.0 | 462.5 | 0 | 0 | 0 | 2.39 | 60.4 | 99.17 | 0.23 | 666.67 | 1250.0 | 2.39 | 11.68 | 45.73 | 35.30 | -7.95 | 17.1 | 4.36 | -8.79 | 72.33 | 0 | 0 | 0 | 0.56 | -44.0 | -44.55 | 0.03 | 200.0 | 0 | 3.23 | 14.13 | 14.13 | 0.59 | 0.0 | 3.51 | 0.12 | 0.0 | 0.0 | 0.51 | 82.14 | 2.0 | 1.22 | 22.0 | 2.52 | -0.07 | 12.5 | -40.0 | 0.44 | 120.0 | -2.22 | 0.01 | -3.03 | 1.11 |
| 21Q3 (8) | 2.63 | -33.25 | -33.59 | 0.8 | 0.0 | -3.61 | 0.03 | -40.0 | -62.5 | 0 | 0 | 0 | 1.49 | -23.2 | -12.87 | 0.03 | -78.57 | -76.92 | 2.14 | 7.0 | 16.94 | 38.35 | 11.22 | 24.27 | 4.78 | 24.16 | 105.15 | 0 | 0 | 0 | 1.0 | 0.0 | -2.91 | 0.01 | 0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.59 | 3.51 | 3.51 | 0.12 | 0.0 | 0.0 | 0.28 | -50.0 | -46.15 | 1.0 | -20.0 | -17.36 | -0.08 | 0.0 | 0.0 | 0.2 | -58.33 | -54.55 | 0.01 | 5.01 | 30.1 |
| 21Q2 (7) | 3.94 | -0.25 | 16.91 | 0.8 | -2.44 | 0.0 | 0.05 | -28.57 | 0 | 0 | 0 | 0 | 1.94 | 104.21 | 53.97 | 0.14 | 275.0 | 366.67 | 2.0 | 26.58 | 7.53 | 34.48 | 11.74 | 0 | 3.85 | 2.12 | 40.51 | 0 | 0 | 0 | 1.0 | 0.0 | 81.82 | 0 | 0 | -100.0 | 2.83 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.56 | 33.33 | 43.59 | 1.25 | 12.61 | 15.74 | -0.08 | -33.33 | 11.11 | 0.48 | 33.33 | 60.0 | 0.01 | -2.3 | 20.58 |
| 21Q1 (6) | 3.95 | -7.06 | 27.01 | 0.82 | -1.2 | -1.2 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 0.95 | -20.83 | -25.2 | -0.08 | -300.0 | -260.0 | 1.58 | -3.66 | -30.7 | 30.86 | 2.36 | 0 | 3.77 | 49.01 | 40.15 | 0 | 0 | 0 | 1.0 | -0.99 | 75.44 | 0 | 0 | -100.0 | 2.83 | 0.0 | 0.0 | 0.57 | 0.0 | 7.55 | 0.12 | 0.0 | 100.0 | 0.42 | -16.0 | -48.15 | 1.11 | -6.72 | -20.14 | -0.06 | -20.0 | 14.29 | 0.36 | -20.0 | -51.35 | 0.01 | 1.63 | 30.88 |
| 20Q4 (5) | 4.25 | 7.32 | 42.62 | 0.83 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 1.2 | -29.82 | -28.99 | -0.02 | -115.38 | 0.0 | 1.64 | -10.38 | -27.43 | 30.15 | -2.31 | 0 | 2.53 | 8.58 | -4.89 | 0 | 0 | 0 | 1.01 | -1.94 | 1022.22 | 0 | -100.0 | 0 | 2.83 | 0.0 | 0.0 | 0.57 | 0.0 | 7.55 | 0.12 | 0.0 | 100.0 | 0.5 | -3.85 | -34.21 | 1.19 | -1.65 | -11.19 | -0.05 | 37.5 | 16.67 | 0.45 | 2.27 | -35.71 | 0.01 | 24.78 | 27.89 |
| 20Q3 (4) | 3.96 | 17.51 | 0.0 | 0.83 | 3.75 | 0.0 | 0.08 | 0 | 0.0 | 0 | 0 | 0.0 | 1.71 | 35.71 | 0.0 | 0.13 | 333.33 | 0.0 | 1.83 | -1.61 | 0.0 | 30.86 | 0 | 0.0 | 2.33 | -14.96 | 0.0 | 0 | 0 | 0.0 | 1.03 | 87.27 | 0.0 | 0.01 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.52 | 33.33 | 0.0 | 1.21 | 12.04 | 0.0 | -0.08 | 11.11 | 0.0 | 0.44 | 46.67 | 0.0 | 0.01 | -2.67 | 0.0 |
