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) | 2.77 | 4.53 | 3.8 | 5.56 | 0.83 | 0.0 | 0 | 0 | 7.42 | -2.62 | -0.81 | 0 | 2.45 | -28.36 | 33.02 | -26.43 | 7.74 | -5.61 | 0.18 | -5.26 | 3.38 | -18.36 | 0.06 | 0.0 | 8.75 | 0.0 | 0.87 | 0.0 | 0.16 | 0.0 | -2.87 | 0 | -1.84 | 0 | 0.1 | 0 | -2.77 | 0 | 0.01 | -31.28 |
| 2022 (9) | 2.65 | -21.83 | 3.6 | -36.17 | 0.83 | 12.16 | 0 | 0 | 7.62 | -7.52 | -0.12 | 0 | 3.42 | -7.82 | 44.88 | -0.32 | 8.2 | -0.49 | 0.19 | 0.0 | 4.14 | -16.53 | 0.06 | 0 | 8.75 | 0.0 | 0.87 | 0.0 | 0.16 | 0.0 | -2.07 | 0 | -1.04 | 0 | -0.03 | 0 | -2.1 | 0 | 0.01 | 98.59 |
| 2021 (8) | 3.39 | 21.51 | 5.64 | -24.8 | 0.74 | 32.14 | 0 | 0 | 8.24 | 25.23 | -1.36 | 0 | 3.71 | 5.4 | 45.02 | -15.84 | 8.24 | -3.51 | 0.19 | -5.0 | 4.96 | 7.36 | 0 | 0 | 8.75 | 29.63 | 0.87 | 0.0 | 0.16 | 0.0 | -1.98 | 0 | -0.95 | 0 | -0.11 | 0 | -2.09 | 0 | 0.01 | -25.43 |
| 2020 (7) | 2.79 | -29.19 | 7.5 | -6.13 | 0.56 | 24.44 | 0 | 0 | 6.58 | -33.2 | -1.51 | 0 | 3.52 | -38.35 | 53.50 | -7.72 | 8.54 | -6.77 | 0.2 | 0.0 | 4.62 | 3.12 | 0 | 0 | 6.75 | 0.0 | 0.87 | 0.0 | 0.16 | 0.0 | -0.6 | 0 | 0.43 | -77.95 | -0.17 | 0 | -0.77 | 0 | 0.01 | -7.54 |
| 2019 (6) | 3.94 | 25.08 | 7.99 | 26.62 | 0.45 | 0.0 | 0 | 0 | 9.85 | -31.26 | -0.64 | 0 | 5.71 | -30.45 | 57.97 | 1.18 | 9.16 | 4.57 | 0.2 | 0 | 4.48 | -9.13 | 0.01 | 0.0 | 6.75 | 0.0 | 0.87 | 20.83 | 0.16 | 45.45 | 0.92 | -66.79 | 1.95 | -45.83 | -0.22 | 0 | 0.7 | -73.18 | 0.01 | 64.69 |
| 2018 (5) | 3.15 | -32.98 | 6.31 | 27.99 | 0.45 | 0.0 | 0 | 0 | 14.33 | -4.78 | 1.49 | 5.67 | 8.21 | 34.15 | 57.29 | 40.89 | 8.76 | 13.91 | 0 | 0 | 4.93 | -8.53 | 0.01 | -75.0 | 6.75 | 0.0 | 0.72 | 24.14 | 0.11 | 37.5 | 2.77 | -1.77 | 3.6 | 3.45 | -0.16 | 0 | 2.61 | -3.69 | 0.01 | -0.63 |
| 2017 (4) | 4.7 | 130.39 | 4.93 | 310.83 | 0.45 | 50.0 | 0 | 0 | 15.05 | 8.12 | 1.41 | -13.5 | 6.12 | 69.06 | 40.66 | 56.37 | 7.69 | 2.81 | 0 | 0 | 5.39 | 56.23 | 0.04 | -20.0 | 6.75 | 12.5 | 0.58 | 41.46 | 0.08 | 0 | 2.82 | 10.59 | 3.48 | 17.17 | -0.11 | 0 | 2.71 | 9.72 | 0.01 | -17.4 |
| 2016 (3) | 2.04 | 36.91 | 1.2 | 0 | 0.3 | 3.45 | 0 | 0 | 13.92 | 16.68 | 1.63 | -3.55 | 3.62 | 67.59 | 26.01 | 43.63 | 7.48 | 6.25 | 0 | 0 | 3.45 | -7.75 | 0.05 | -37.5 | 6.0 | 0.0 | 0.41 | 64.0 | 0 | 0 | 2.55 | 53.61 | 2.97 | 55.5 | -0.08 | 0 | 2.47 | 47.9 | 0.01 | 33.78 |
| 2015 (2) | 1.49 | -49.15 | 0 | 0 | 0.29 | 26.09 | 0 | 0 | 11.93 | 5.58 | 1.69 | -29.88 | 2.16 | -29.18 | 18.11 | -32.92 | 7.04 | 39.41 | 0 | 0 | 3.74 | 23.03 | 0.08 | 300.0 | 6.0 | 89.87 | 0.25 | 2400.0 | 0 | 0 | 1.66 | -24.55 | 1.91 | -13.57 | 0.01 | 0.0 | 1.67 | -24.43 | 0.01 | 0 |
| 2014 (1) | 2.93 | 565.91 | 0.35 | -88.26 | 0.23 | 0 | 0 | 0 | 11.3 | 624.36 | 2.41 | 2577.78 | 3.05 | 464.81 | 26.99 | -22.03 | 5.05 | 215.62 | 0.03 | 50.0 | 3.04 | 0 | 0.02 | -90.48 | 3.16 | 105.19 | 0.01 | 0 | 0 | 0 | 2.2 | 3566.67 | 2.21 | 3583.33 | 0.01 | 0 | 2.21 | 3583.33 | 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) | 2.72 | -7.17 | 8.37 | 3.8 | 0.0 | 8.57 | 0.84 | 0.0 | 1.2 | 0 | 0 | 0 | 2.24 | 41.77 | 7.18 | -0.16 | -220.0 | -328.57 | 2.64 | 9.09 | -5.38 | 35.68 | 6.88 | -0.01 | 7.79 | 0.0 | -3.23 | 0.18 | 0.0 | 0.0 | 2.75 | -6.78 | -21.88 | 0.06 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -3.23 | -4.87 | -32.92 | -2.2 | -7.32 | -57.14 | 0.22 | 22.22 | 83.33 | -3.01 | -3.79 | -30.3 | 0.02 | 70.82 | 64.2 |
| 24Q2 (19) | 2.93 | 20.58 | 3.17 | 3.8 | 0.0 | 5.56 | 0.84 | 0.0 | 1.2 | 0 | 0 | 0 | 1.58 | -11.73 | 1.94 | -0.05 | 66.67 | 86.49 | 2.42 | -7.63 | 4.76 | 33.38 | -8.02 | 14.01 | 7.79 | 3.18 | -4.77 | 0.18 | 0.0 | 0.0 | 2.95 | -6.65 | -20.7 | 0.06 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -3.08 | -1.65 | -23.2 | -2.05 | -2.5 | -39.46 | 0.18 | 12.5 | 350.0 | -2.9 | -1.05 | -17.89 | 0.01 | 66.67 | -13.0 |
| 24Q1 (18) | 2.43 | -12.27 | 1.25 | 3.8 | 0.0 | 31.03 | 0.84 | 1.2 | 1.2 | 0 | 0 | 0 | 1.79 | 0.0 | -10.05 | -0.15 | 66.67 | -150.0 | 2.62 | 6.94 | -0.38 | 36.29 | 9.9 | 8.17 | 7.55 | -2.45 | -5.39 | 0.18 | 0.0 | -5.26 | 3.16 | -6.51 | -19.8 | 0.06 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -3.03 | -5.57 | -42.25 | -2.0 | -8.7 | -81.82 | 0.16 | 60.0 | 1700.0 | -2.87 | -3.61 | -34.11 | 0.01 | -32.57 | -53.87 |
| 23Q4 (17) | 2.77 | 10.36 | 4.53 | 3.8 | 8.57 | 5.56 | 0.83 | 0.0 | 0.0 | 0 | 0 | 0 | 1.79 | -14.35 | -18.26 | -0.45 | -742.86 | -400.0 | 2.45 | -12.19 | -28.36 | 33.02 | -7.45 | -26.43 | 7.74 | -3.85 | -5.61 | 0.18 | 0.0 | -5.26 | 3.38 | -3.98 | -18.36 | 0.06 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.87 | -18.11 | -38.65 | -1.84 | -31.43 | -76.92 | 0.1 | -16.67 | 433.33 | -2.77 | -19.91 | -31.9 | 0.01 | -14.47 | -31.28 |
| 23Q3 (16) | 2.51 | -11.62 | -22.29 | 3.5 | -2.78 | 10.06 | 0.83 | 0.0 | 1.22 | 0 | 0 | 0 | 2.09 | 34.84 | -3.24 | 0.07 | 118.92 | 16.67 | 2.79 | 20.78 | -22.28 | 35.68 | 21.86 | -26.26 | 8.05 | -1.59 | -4.85 | 0.18 | 0.0 | -5.26 | 3.52 | -5.38 | -19.08 | 0.06 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.43 | 2.8 | -8.0 | -1.4 | 4.76 | -14.75 | 0.12 | 200.0 | 500.0 | -2.31 | 6.1 | -3.59 | 0.01 | -9.49 | -25.94 |
| 23Q2 (15) | 2.84 | 18.33 | 1.43 | 3.6 | 24.14 | -18.18 | 0.83 | 0.0 | 2.47 | 0 | 0 | 0 | 1.55 | -22.11 | 3.33 | -0.37 | -516.67 | -184.62 | 2.31 | -12.17 | -31.25 | 29.28 | -12.72 | -33.43 | 8.18 | 2.51 | -5.87 | 0.18 | -5.26 | -5.26 | 3.72 | -5.58 | -18.42 | 0.06 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.5 | -17.37 | -8.23 | -1.47 | -33.64 | -14.84 | 0.04 | 500.0 | 300.0 | -2.46 | -14.95 | -5.58 | 0.01 | -11.62 | 51.37 |
| 23Q1 (14) | 2.4 | -9.43 | -3.61 | 2.9 | -19.44 | -41.3 | 0.83 | 0.0 | 7.79 | 0 | 0 | 0 | 1.99 | -9.13 | 12.43 | -0.06 | -140.0 | 71.43 | 2.63 | -23.1 | -26.54 | 33.55 | -25.26 | -22.98 | 7.98 | -2.68 | -3.16 | 0.19 | 0.0 | 0.0 | 3.94 | -4.83 | -17.23 | 0.06 | 0.0 | 0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.13 | -2.9 | 2.29 | -1.1 | -5.77 | 4.35 | -0.01 | 66.67 | 0.0 | -2.14 | -1.9 | 2.28 | 0.01 | 0.44 | 97.87 |
| 22Q4 (13) | 2.65 | -17.96 | -21.83 | 3.6 | 13.21 | -36.17 | 0.83 | 1.22 | 12.16 | 0 | 0 | 0 | 2.19 | 1.39 | 10.05 | 0.15 | 150.0 | 136.59 | 3.42 | -4.74 | -7.82 | 44.88 | -7.24 | -0.32 | 8.2 | -3.07 | -0.49 | 0.19 | 0.0 | 0.0 | 4.14 | -4.83 | -16.53 | 0.06 | 0.0 | 0 | 8.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.07 | 8.0 | -4.55 | -1.04 | 14.75 | -9.47 | -0.03 | -250.0 | 72.73 | -2.1 | 5.83 | -0.48 | 0.01 | -7.82 | 98.59 |
| 22Q3 (12) | 3.23 | 15.36 | 41.67 | 3.18 | -27.73 | -56.32 | 0.82 | 1.23 | 7.89 | 0 | 0 | 0 | 2.16 | 44.0 | -9.24 | 0.06 | 146.15 | 125.0 | 3.59 | 6.85 | -3.23 | 48.38 | 10.01 | 4.33 | 8.46 | -2.65 | 2.3 | 0.19 | 0.0 | 0.0 | 4.35 | -4.61 | -12.47 | 0.06 | 0.0 | 0 | 8.75 | 0.0 | 29.63 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.25 | 2.6 | -44.23 | -1.22 | 4.69 | -130.19 | 0.02 | 200.0 | 110.53 | -2.23 | 4.29 | -27.43 | 0.01 | 84.98 | 64.79 |
| 22Q2 (11) | 2.8 | 12.45 | 2.56 | 4.4 | -10.93 | -39.56 | 0.81 | 5.19 | 12.5 | 0 | 0 | 0 | 1.5 | -15.25 | -27.88 | -0.13 | 38.1 | 72.34 | 3.36 | -6.15 | 5.99 | 43.98 | 0.98 | -0.25 | 8.69 | 5.46 | 1.88 | 0.19 | 0.0 | -5.0 | 4.56 | -4.2 | -8.25 | 0.06 | 0 | 0 | 8.75 | 0.0 | 29.63 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.31 | -5.96 | -76.34 | -1.28 | -11.3 | -357.14 | -0.02 | -100.0 | 90.0 | -2.33 | -6.39 | -54.3 | 0.01 | 15.53 | -8.43 |
| 22Q1 (10) | 2.49 | -26.55 | -16.16 | 4.94 | -12.41 | -32.14 | 0.77 | 4.05 | 18.46 | 0 | 0 | 0 | 1.77 | -11.06 | -1.12 | -0.21 | 48.78 | 12.5 | 3.58 | -3.5 | 10.84 | 43.55 | -3.27 | -7.77 | 8.24 | 0.0 | -2.83 | 0.19 | 0.0 | -5.0 | 4.76 | -4.03 | -3.45 | 0 | 0 | 0 | 8.75 | 0.0 | 29.63 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -2.18 | -10.1 | -159.52 | -1.15 | -21.05 | -705.26 | -0.01 | 90.91 | 94.44 | -2.19 | -4.78 | -114.71 | 0.01 | 0.81 | -26.72 |
| 21Q4 (9) | 3.39 | 48.68 | 21.51 | 5.64 | -22.53 | -24.8 | 0.74 | -2.63 | 32.14 | 0 | 0 | 0 | 1.99 | -16.39 | 13.71 | -0.41 | -70.83 | 26.79 | 3.71 | 0.0 | 5.4 | 45.02 | -2.91 | -15.71 | 8.24 | -0.36 | -3.51 | 0.19 | 0.0 | -5.0 | 4.96 | -0.2 | 7.36 | 0 | 0 | 0 | 8.75 | 29.63 | 29.63 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -1.98 | -26.92 | -230.0 | -0.95 | -79.25 | -320.93 | -0.11 | 42.11 | 35.29 | -2.09 | -19.43 | -171.43 | 0.01 | -23.51 | -25.43 |
| 21Q3 (8) | 2.28 | -16.48 | 9.62 | 7.28 | 0.0 | -12.5 | 0.76 | 5.56 | 68.89 | 0 | 0 | 0 | 2.38 | 14.42 | 51.59 | -0.24 | 48.94 | 17.24 | 3.71 | 17.03 | -12.71 | 46.38 | 5.18 | -21.22 | 8.27 | -3.05 | -5.16 | 0.19 | -5.0 | -5.0 | 4.97 | 0.0 | 20.05 | 0 | 0 | -100.0 | 6.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -1.56 | -19.08 | -5100.0 | -0.53 | -89.29 | -153.0 | -0.19 | 5.0 | 17.39 | -1.75 | -15.89 | -573.08 | 0.01 | 2.79 | 2.78 |
| 21Q2 (7) | 2.73 | -8.08 | -43.83 | 7.28 | 0.0 | -23.69 | 0.72 | 10.77 | 60.0 | 0 | 0 | 0 | 2.08 | 16.2 | 20.23 | -0.47 | -95.83 | -113.64 | 3.17 | -1.86 | -35.83 | 44.09 | -6.64 | 0 | 8.53 | 0.59 | -3.07 | 0.2 | 0.0 | 0.0 | 4.97 | 0.81 | 16.94 | 0 | 0 | -100.0 | 6.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -1.31 | -55.95 | -603.85 | -0.28 | -247.37 | -121.71 | -0.2 | -11.11 | 25.93 | -1.51 | -48.04 | -15000.0 | 0.01 | -7.55 | 2.46 |
| 21Q1 (6) | 2.97 | 6.45 | -38.76 | 7.28 | -2.93 | -15.25 | 0.65 | 16.07 | 44.44 | 0 | 0 | 0 | 1.79 | 2.29 | 16.23 | -0.24 | 57.14 | 45.45 | 3.23 | -8.24 | -33.4 | 47.22 | -11.59 | 0 | 8.48 | -0.7 | -5.78 | 0.2 | 0.0 | 0.0 | 4.93 | 6.71 | 12.81 | 0 | 0 | -100.0 | 6.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.84 | -40.0 | -275.0 | 0.19 | -55.81 | -87.42 | -0.18 | -5.88 | 28.0 | -1.02 | -32.47 | -543.48 | 0.01 | 2.57 | 0.8 |
| 20Q4 (5) | 2.79 | 34.13 | -29.19 | 7.5 | -9.86 | -6.13 | 0.56 | 24.44 | 24.44 | 0 | 0 | 0 | 1.75 | 11.46 | -26.47 | -0.56 | -93.1 | 13.85 | 3.52 | -17.18 | -38.35 | 53.41 | -9.26 | 0 | 8.54 | -2.06 | -6.77 | 0.2 | 0.0 | 0.0 | 4.62 | 11.59 | 3.12 | 0 | -100.0 | -100.0 | 6.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.6 | -1900.0 | -165.22 | 0.43 | -57.0 | -77.95 | -0.17 | 26.09 | 22.73 | -0.77 | -196.15 | -210.0 | 0.01 | 5.43 | -7.54 |
| 20Q3 (4) | 2.08 | -57.2 | 0.0 | 8.32 | -12.79 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.57 | -9.25 | 0.0 | -0.29 | -31.82 | 0.0 | 4.25 | -13.97 | 0.0 | 58.86 | 0 | 0.0 | 8.72 | -0.91 | 0.0 | 0.2 | 0.0 | 0.0 | 4.14 | -2.59 | 0.0 | 0.01 | 0.0 | 0.0 | 6.75 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.03 | -111.54 | 0.0 | 1.0 | -22.48 | 0.0 | -0.23 | 14.81 | 0.0 | -0.26 | -2500.0 | 0.0 | 0.01 | 2.48 | 0.0 |
