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) | 0.33 | -26.67 | 0.86 | -14.85 | 0.13 | 116.67 | 0 | 0 | 5.0 | -26.79 | -0.43 | 0 | 1.1 | 3.77 | 22.00 | 41.75 | 0.72 | -1.37 | 0.48 | 0.0 | 1.25 | 127.27 | 0 | 0 | 3.72 | 0.0 | 0 | 0 | 0.73 | 160.71 | -0.3 | 0 | 0.44 | -49.43 | -0.83 | 0 | -1.13 | 0 | 0.00 | 0 |
| 2022 (9) | 0.45 | -6.25 | 1.01 | 48.53 | 0.06 | 200.0 | 0 | 0 | 6.83 | 25.32 | 0.33 | -8.33 | 1.06 | -14.52 | 15.52 | -31.79 | 0.73 | -8.75 | 0.48 | 23.08 | 0.55 | 450.0 | 0 | 0 | 3.72 | 0.0 | 0 | 0 | 0.28 | 0.0 | 0.58 | 123.08 | 0.87 | 61.11 | -0.73 | 0 | -0.15 | 0 | 0.00 | 0 |
| 2021 (8) | 0.48 | 11.63 | 0.68 | 353.33 | 0.02 | 0.0 | 0 | 0 | 5.45 | -7.47 | 0.36 | 2.86 | 1.24 | -36.08 | 22.75 | -30.92 | 0.8 | 42.86 | 0.39 | -17.02 | 0.1 | -23.08 | 0 | 0 | 3.72 | 0.0 | 0 | 0 | 0.28 | 0.0 | 0.26 | 0 | 0.54 | 200.0 | -0.81 | 0 | -0.55 | 0 | 0.00 | 0 |
| 2020 (7) | 0.43 | -46.91 | 0.15 | -16.67 | 0.02 | 0.0 | 0 | 0 | 5.89 | -9.94 | 0.35 | 0 | 1.94 | 34.72 | 32.94 | 49.59 | 0.56 | 14.29 | 0.47 | -7.84 | 0.13 | -7.14 | 0 | 0 | 3.72 | 0.0 | 0 | 0 | 0.28 | 0.0 | -0.11 | 0 | 0.18 | 0 | -0.81 | 0 | -0.92 | 0 | 0.00 | 0 |
| 2019 (6) | 0.81 | 65.31 | 0.18 | -10.0 | 0.02 | -60.0 | 0 | 0 | 6.54 | 5.83 | 0 | 0 | 1.44 | 26.32 | 22.02 | 19.36 | 0.49 | -2.0 | 0.51 | 363.64 | 0.14 | -12.5 | 0.01 | -50.0 | 3.72 | 0.0 | 0 | 0 | 0.28 | 0.0 | -0.46 | 0 | -0.17 | 0 | -0.76 | 0 | -1.22 | 0 | 0.00 | 0 |
| 2018 (5) | 0.49 | 88.46 | 0.2 | 33.33 | 0.05 | -50.0 | 0 | 0 | 6.18 | 12.36 | 0.03 | 0 | 1.14 | -10.24 | 18.45 | -20.11 | 0.5 | -9.09 | 0.11 | 0.0 | 0.16 | -36.0 | 0.02 | -50.0 | 3.72 | 0.0 | 0 | 0 | 0.28 | 0.0 | -0.46 | 0 | -0.17 | 0 | -0.69 | 0 | -1.15 | 0 | 0.00 | 0 |
| 2017 (4) | 0.26 | -52.73 | 0.15 | -40.0 | 0.1 | 0.0 | 0 | 0 | 5.5 | 10.66 | -0.26 | 0 | 1.27 | 3.25 | 23.09 | -6.7 | 0.55 | 7.84 | 0.11 | 0.0 | 0.25 | -21.88 | 0.04 | -33.33 | 3.72 | 0.0 | 0 | 0 | 0.28 | 0.0 | -0.49 | 0 | -0.21 | 0 | -0.66 | 0 | -1.15 | 0 | 0.00 | 0 |
| 2016 (3) | 0.55 | -8.33 | 0.25 | 13.64 | 0.1 | 0.0 | 0 | 0 | 4.97 | -13.72 | -0.65 | 0 | 1.23 | -19.08 | 24.75 | -6.22 | 0.51 | -28.17 | 0.11 | 0.0 | 0.32 | -25.58 | 0.06 | -45.45 | 3.72 | 0.0 | 0 | 0 | 0.28 | 0.0 | -0.65 | 0 | -0.37 | 0 | -0.57 | 0 | -1.22 | 0 | 0.00 | 0 |
| 2015 (2) | 0.6 | -52.38 | 0.22 | -81.82 | 0.1 | -73.68 | 0 | 0 | 5.76 | -21.63 | -0.66 | 0 | 1.52 | -17.84 | 26.39 | 4.84 | 0.71 | -21.11 | 0.11 | 22.22 | 0.43 | 59.26 | 0.11 | -31.25 | 3.72 | 1.09 | 0 | 0 | 0.28 | 0.0 | -0.66 | 0 | -0.38 | 0 | -0.36 | 0 | -1.02 | 0 | 0.00 | 0 |
| 2014 (1) | 1.26 | -34.72 | 1.21 | -33.15 | 0.38 | -78.29 | 0 | 0 | 7.35 | -31.88 | -0.33 | 0 | 1.85 | -28.02 | 25.17 | 5.68 | 0.9 | -13.46 | 0.09 | -60.87 | 0.27 | 107.69 | 0.16 | -27.27 | 3.68 | 9.52 | 0 | 0 | 0.28 | 0.0 | -0.33 | 0 | -0.05 | 0 | 0.09 | 0 | -0.24 | 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) | 0.81 | 102.5 | 125.0 | 1.29 | 59.26 | 40.22 | 0.14 | 27.27 | 27.27 | 0 | 0 | 0 | 1.74 | 3.57 | 15.23 | -0.06 | -700.0 | 0.0 | 1.32 | 10.0 | -7.69 | 22.30 | 5.73 | -8.63 | 0.83 | 27.69 | 36.07 | 0.43 | -4.44 | -6.52 | 1.37 | -2.84 | 18.1 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | 0.0 | 0.0 | -0.28 | -27.27 | -64.71 | 0.46 | -11.54 | -17.86 | -0.63 | 12.5 | 14.86 | -0.91 | 3.19 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.4 | -64.91 | -36.51 | 0.81 | 2.53 | -34.68 | 0.11 | -42.11 | 37.5 | 0 | 0 | 0 | 1.68 | 40.0 | 75.0 | 0.01 | -85.71 | 105.26 | 1.2 | 37.93 | 5.26 | 21.09 | 20.48 | 9.89 | 0.65 | -12.16 | -10.96 | 0.45 | -2.17 | -4.26 | 1.41 | -30.54 | 51.61 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | 0.0 | 0.0 | -0.22 | 0.0 | -83.33 | 0.52 | 1.96 | -16.13 | -0.72 | 4.0 | 15.29 | -0.94 | 3.09 | 3.09 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.14 | 245.45 | 107.27 | 0.79 | -8.14 | -38.76 | 0.19 | 46.15 | 216.67 | 0 | 0 | 0 | 1.2 | -7.69 | -2.44 | 0.07 | 158.33 | 216.67 | 0.87 | -20.91 | -13.86 | 17.51 | -20.43 | 8.32 | 0.74 | 2.78 | -7.5 | 0.46 | -4.17 | -9.8 | 2.03 | 62.4 | 125.56 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | 0.0 | 160.71 | -0.22 | 26.67 | -142.31 | 0.51 | 15.91 | -37.04 | -0.75 | 9.64 | -1.35 | -0.97 | 14.16 | -340.91 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.33 | -8.33 | -26.67 | 0.86 | -6.52 | -14.85 | 0.13 | 18.18 | 116.67 | 0 | 0 | 0 | 1.3 | -13.91 | -39.81 | -0.12 | -100.0 | -400.0 | 1.1 | -23.08 | 3.77 | 22.00 | -9.85 | 41.96 | 0.72 | 18.03 | -1.37 | 0.48 | 4.35 | 0.0 | 1.25 | 7.76 | 127.27 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | 0.0 | 160.71 | -0.3 | -76.47 | -151.72 | 0.44 | -21.43 | -49.43 | -0.83 | -12.16 | -13.7 | -1.13 | -24.18 | -653.33 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.36 | -42.86 | -29.41 | 0.92 | -25.81 | -26.4 | 0.11 | 37.5 | 175.0 | 0 | 0 | 0 | 1.51 | 57.29 | -5.03 | -0.06 | 68.42 | -150.0 | 1.43 | 25.44 | 27.68 | 24.40 | 27.15 | 41.62 | 0.61 | -16.44 | -33.7 | 0.46 | -2.13 | 43.75 | 1.16 | 24.73 | 792.31 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | 0.0 | 160.71 | -0.17 | -41.67 | -131.48 | 0.56 | -9.68 | -31.71 | -0.74 | 12.94 | -2.78 | -0.91 | 6.19 | -405.56 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.63 | 14.55 | 28.57 | 1.24 | -3.88 | 18.1 | 0.08 | 33.33 | 300.0 | 0 | 0 | 0 | 0.96 | -21.95 | -24.41 | -0.19 | -216.67 | -733.33 | 1.14 | 12.87 | 6.54 | 19.19 | 18.76 | 11.92 | 0.73 | -8.75 | 8.96 | 0.47 | -7.84 | 27.03 | 0.93 | 3.33 | 933.33 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | 160.71 | 160.71 | -0.12 | -123.08 | -128.57 | 0.62 | -23.46 | -11.43 | -0.85 | -14.86 | -13.33 | -0.97 | -340.91 | -193.94 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.55 | 22.22 | -34.52 | 1.29 | 27.72 | 30.3 | 0.06 | 0.0 | 200.0 | 0 | 0 | 0 | 1.23 | -43.06 | -32.42 | -0.06 | -250.0 | -146.15 | 1.01 | -4.72 | -9.01 | 16.16 | 4.28 | -12.65 | 0.8 | 9.59 | 6.67 | 0.51 | 6.25 | 30.77 | 0.9 | 63.64 | 800.0 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0.52 | -10.34 | 36.84 | 0.81 | -6.9 | 20.9 | -0.74 | -1.37 | -5.71 | -0.22 | -46.67 | 31.25 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.45 | -11.76 | -6.25 | 1.01 | -19.2 | 48.53 | 0.06 | 50.0 | 200.0 | 0 | 0 | 0 | 2.16 | 35.85 | 18.68 | 0.04 | -66.67 | -75.0 | 1.06 | -5.36 | -14.52 | 15.50 | -10.06 | -31.76 | 0.73 | -20.65 | -8.75 | 0.48 | 50.0 | 23.08 | 0.55 | 323.08 | 450.0 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0.58 | 7.41 | 123.08 | 0.87 | 6.1 | 61.11 | -0.73 | -1.39 | 9.88 | -0.15 | 16.67 | 72.73 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.51 | 4.08 | 37.84 | 1.25 | 19.05 | 119.3 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 1.59 | 25.2 | 19.55 | 0.12 | 300.0 | 20.0 | 1.12 | 4.67 | 8.74 | 17.23 | 0.49 | -15.35 | 0.92 | 37.31 | 17.95 | 0.32 | -13.51 | -21.95 | 0.13 | 44.44 | 18.18 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0.54 | 28.57 | 440.0 | 0.82 | 17.14 | 115.79 | -0.72 | 4.0 | 14.29 | -0.18 | 45.45 | 75.68 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.49 | -41.67 | -30.99 | 1.05 | 6.06 | 133.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.27 | -30.22 | 23.3 | 0.03 | -76.92 | 50.0 | 1.07 | -3.6 | 4.9 | 17.15 | -7.31 | -7.54 | 0.67 | -10.67 | -14.1 | 0.37 | -5.13 | -15.91 | 0.09 | -10.0 | -18.18 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0.42 | 10.53 | 0 | 0.7 | 4.48 | 150.0 | -0.75 | -7.14 | 9.64 | -0.33 | -3.12 | 60.24 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.84 | 75.0 | 71.43 | 0.99 | 45.59 | 560.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.82 | 0.0 | 42.19 | 0.13 | -18.75 | 44.44 | 1.11 | -10.48 | -22.92 | 18.50 | -18.54 | -26.0 | 0.75 | -6.25 | 7.14 | 0.39 | 0.0 | -13.33 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0.38 | 46.15 | 2000.0 | 0.67 | 24.07 | 157.69 | -0.7 | 13.58 | 12.5 | -0.32 | 41.82 | 60.98 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.48 | 29.73 | 11.63 | 0.68 | 19.3 | 353.33 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.82 | 36.84 | 28.17 | 0.16 | 60.0 | 220.0 | 1.24 | 20.39 | -36.08 | 22.71 | 11.57 | -31.05 | 0.8 | 2.56 | 42.86 | 0.39 | -4.88 | -17.02 | 0.1 | -9.09 | -23.08 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0.26 | 160.0 | 336.36 | 0.54 | 42.11 | 200.0 | -0.81 | 3.57 | 0.0 | -0.55 | 25.68 | 40.22 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.37 | -47.89 | -9.76 | 0.57 | 26.67 | 375.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.33 | 29.13 | -24.86 | 0.1 | 400.0 | -9.09 | 1.03 | 0.98 | -35.62 | 20.36 | 9.76 | -18.7 | 0.78 | 0.0 | 25.81 | 0.41 | -6.82 | -16.33 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0.1 | 0 | 162.5 | 0.38 | 35.71 | 192.31 | -0.84 | -1.2 | -1.2 | -0.74 | 10.84 | 25.25 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.71 | 44.9 | 24.56 | 0.45 | 200.0 | 462.5 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.03 | -19.53 | -20.16 | 0.02 | -77.78 | -86.67 | 1.02 | -29.17 | -17.74 | 18.55 | -25.82 | 0 | 0.78 | 11.43 | 41.82 | 0.44 | -2.22 | -12.0 | 0.11 | -8.33 | -15.38 | 0 | 0 | -100.0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | 0 | 100.0 | 100.0 | 0.28 | 7.69 | 1300.0 | -0.83 | -3.75 | 5.68 | -0.83 | -1.22 | 27.19 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.49 | 13.95 | -51.0 | 0.15 | 0.0 | 36.36 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.28 | -9.86 | -9.22 | 0.09 | 80.0 | 80.0 | 1.44 | -25.77 | 23.08 | 25.00 | -24.1 | 0 | 0.7 | 25.0 | 37.25 | 0.45 | -4.26 | -15.09 | 0.12 | -7.69 | -7.69 | 0 | 0 | -100.0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | -0.02 | 81.82 | 95.12 | 0.26 | 44.44 | 300.0 | -0.8 | 1.23 | 2.44 | -0.82 | 10.87 | 33.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.43 | 4.88 | -46.91 | 0.15 | 25.0 | -16.67 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.42 | -19.77 | -26.04 | 0.05 | -54.55 | 350.0 | 1.94 | 21.25 | 34.72 | 32.94 | 31.54 | 0 | 0.56 | -9.68 | 14.29 | 0.47 | -4.08 | -7.84 | 0.13 | 0.0 | -7.14 | 0 | 0 | -100.0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 0.0 | 0.0 | -0.11 | 31.25 | 76.09 | 0.18 | 38.46 | 205.88 | -0.81 | 2.41 | -6.58 | -0.92 | 7.07 | 24.59 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.41 | -28.07 | 0.0 | 0.12 | 50.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.77 | 37.21 | 0.0 | 0.11 | -26.67 | 0.0 | 1.6 | 29.03 | 0.0 | 25.04 | 0 | 0.0 | 0.62 | 12.73 | 0.0 | 0.49 | -2.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 3.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.16 | 38.46 | 0.0 | 0.13 | 550.0 | 0.0 | -0.83 | 5.68 | 0.0 | -0.99 | 13.16 | 0.0 | 0.00 | 0 | 0.0 |
