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) | 3.45 | -21.95 | 0.2 | 0.0 | 3.29 | 665.12 | 0 | 0 | 13.51 | 1.27 | -7.92 | 0 | 2.42 | 19.8 | 17.91 | 18.29 | 2.58 | -23.67 | 16.26 | -33.55 | 0 | 0 | 0.04 | -92.98 | 11.13 | 0.45 | 0 | 0 | 0.07 | 0.0 | -7.92 | 0 | -7.85 | 0 | -0.16 | 0 | -8.08 | 0 | 0.00 | 0 |
| 2022 (9) | 4.42 | -75.98 | 0.2 | 0.0 | 0.43 | 330.0 | 0 | 0 | 13.34 | 7.93 | -9.4 | 0 | 2.02 | 27.04 | 15.14 | 17.71 | 3.38 | 20.71 | 24.47 | 44.71 | 3.29 | 74.07 | 0.57 | -39.36 | 11.08 | 0.09 | 0 | 0 | 0.07 | 0.0 | -2.3 | 0 | -2.23 | 0 | -0.1 | 0 | -2.4 | 0 | 0.00 | 0 |
| 2021 (8) | 18.4 | 66.37 | 0.2 | 0.0 | 0.1 | -56.52 | 0 | 0 | 12.36 | -16.6 | -3.78 | 0 | 1.59 | -19.7 | 12.86 | -3.71 | 2.8 | -22.65 | 16.91 | 66.77 | 1.89 | 76.64 | 0.94 | -35.17 | 11.07 | 21.12 | 0 | 0 | 0.07 | 0.0 | 7.15 | -37.55 | 7.22 | -37.33 | -2.54 | 0 | 4.61 | -53.62 | 0.00 | 0 |
| 2020 (7) | 11.06 | -39.86 | 0.2 | 0.0 | 0.23 | 0.0 | 0 | 0 | 14.82 | -17.02 | -1.14 | 0 | 1.98 | -37.54 | 13.36 | -24.73 | 3.62 | 2.55 | 10.14 | 0 | 1.07 | 154.76 | 1.45 | -26.4 | 9.14 | 0.66 | 0 | 0 | 0.07 | 0.0 | 11.45 | -12.26 | 11.52 | -12.2 | -1.51 | 0 | 9.94 | -20.42 | 0.00 | 0 |
| 2019 (6) | 18.39 | 21.55 | 0.2 | 0.0 | 0.23 | -11.54 | 0 | 0 | 17.86 | -8.5 | 2.68 | -16.25 | 3.17 | 48.83 | 17.75 | 62.66 | 3.53 | 6.65 | 0 | 0 | 0.42 | -26.32 | 1.97 | 6.49 | 9.08 | 10.46 | 0 | 0 | 0.07 | 0.0 | 13.05 | 14.07 | 13.12 | 13.99 | -0.56 | 0 | 12.49 | 6.57 | 0.00 | -53.4 |
| 2018 (5) | 15.13 | 35.09 | 0.2 | 0.0 | 0.26 | -70.79 | 0 | 0 | 19.52 | 1.35 | 3.2 | -10.36 | 2.13 | -28.52 | 10.91 | -29.48 | 3.31 | 0.3 | 0 | 0 | 0.57 | -25.0 | 1.85 | 0.54 | 8.22 | 2.24 | 0 | 0 | 0.07 | 0.0 | 11.44 | 26.69 | 11.51 | 26.48 | 0.28 | 0 | 11.72 | 36.44 | 0.00 | 0 |
| 2017 (4) | 11.2 | -18.96 | 0.2 | 0 | 0.89 | -75.14 | 0 | 0 | 19.26 | 5.82 | 3.57 | 23.1 | 2.98 | 51.27 | 15.47 | 42.94 | 3.3 | -5.17 | 0.15 | 0 | 0.76 | -26.21 | 1.84 | 1126.67 | 8.04 | 8.06 | 0 | 0 | 0.07 | 0.0 | 9.03 | 45.88 | 9.1 | 45.37 | -0.44 | 0 | 8.59 | 14.23 | 0.00 | 0 |
| 2016 (3) | 13.82 | 11.63 | 0 | 0 | 3.58 | 1054.84 | 0 | 0 | 18.2 | 9.64 | 2.9 | 5.07 | 1.97 | -3.9 | 10.82 | -12.35 | 3.48 | 4.82 | 0 | 0 | 1.03 | -82.36 | 0.15 | -25.0 | 7.44 | 28.72 | 0 | 0 | 0.07 | 0.0 | 6.19 | 30.59 | 6.26 | 30.42 | 1.33 | 14.66 | 7.52 | 27.46 | 0.00 | 0 |
| 2015 (2) | 12.38 | 134.91 | 0 | 0 | 0.31 | 181.82 | 0 | 0 | 16.6 | 22.69 | 2.76 | 65.27 | 2.05 | 7.33 | 12.35 | -12.52 | 3.32 | 22.51 | 0 | 0 | 5.84 | 0 | 0.2 | -25.93 | 5.78 | 27.59 | 0 | 0 | 0.07 | 0.0 | 4.74 | 52.41 | 4.8 | 51.42 | 1.16 | 61.11 | 5.9 | 54.05 | 0.00 | 0 |
| 2014 (1) | 5.27 | 80.48 | 0 | 0 | 0.11 | 83.33 | 0 | 0 | 13.53 | 29.1 | 1.67 | 49.11 | 1.91 | 44.7 | 14.12 | 12.08 | 2.71 | 105.3 | 0 | 0 | 0 | 0 | 0.27 | -10.0 | 4.53 | 22.43 | 0 | 0 | 0.07 | 0.0 | 3.11 | 71.82 | 3.17 | 68.62 | 0.72 | 7100.0 | 3.83 | 110.44 | 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) | 3.29 | 38.82 | 42.42 | 0.2 | 0.0 | 0.0 | 0.06 | -14.29 | -87.23 | 0 | 0 | 0 | 4.58 | -2.14 | 27.93 | 1.53 | 216.79 | 166.81 | 3.04 | 3.05 | 38.81 | 18.17 | -3.11 | 8.2 | 2.8 | -3.78 | -10.54 | 8.63 | -25.86 | -58.49 | 1.6 | -3.03 | -48.55 | 0.07 | 250.0 | -87.5 | 11.19 | 0.09 | 0.54 | 0 | 0 | 0 | 0 | 0 | -100.0 | -1.88 | 45.03 | 76.17 | -1.88 | 45.03 | 75.96 | 0.96 | -3.03 | 100.0 | -0.92 | 62.14 | 87.58 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.37 | 9.72 | -13.19 | 0.2 | 0.0 | 0.0 | 0.07 | -96.68 | -84.09 | 0 | 0 | 0 | 4.68 | 34.87 | 45.34 | -1.31 | 37.62 | 50.75 | 2.95 | 14.79 | 18.95 | 18.75 | 4.13 | -2.6 | 2.91 | -5.83 | -13.65 | 11.64 | -19.78 | -46.85 | 1.65 | 0 | -46.95 | 0.02 | -50.0 | -96.36 | 11.18 | 0.0 | 0.45 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -3.42 | 65.9 | 38.82 | -3.42 | 65.66 | 38.16 | 0.99 | 65.0 | 335.71 | -2.43 | 74.23 | 59.57 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.16 | -37.39 | -36.09 | 0.2 | 0.0 | 0.0 | 2.11 | -35.87 | 390.7 | 0 | 0 | 0 | 3.47 | -13.25 | 28.52 | -2.1 | -5150.0 | 28.33 | 2.57 | 6.2 | 18.98 | 18.01 | 0.47 | 8.89 | 3.09 | 19.77 | -15.57 | 14.51 | -10.76 | -35.74 | 0 | 0 | -100.0 | 0.04 | 0.0 | -92.86 | 11.18 | 0.45 | 0.45 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | -10.03 | -26.64 | -91.78 | -9.96 | -26.88 | -93.02 | 0.6 | 475.0 | 340.0 | -9.43 | -16.71 | -72.08 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.45 | 49.35 | -21.95 | 0.2 | 0.0 | 0.0 | 3.29 | 600.0 | 665.12 | 0 | 0 | 0 | 4.0 | 11.73 | 12.99 | -0.04 | 98.25 | 98.98 | 2.42 | 10.5 | 19.8 | 17.93 | 6.74 | 18.29 | 2.58 | -17.57 | -23.67 | 16.26 | -21.79 | -33.55 | 0 | -100.0 | -100.0 | 0.04 | -92.86 | -92.98 | 11.13 | 0.0 | 0.45 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | -7.92 | -0.38 | -244.35 | -7.85 | -0.38 | -252.02 | -0.16 | -133.33 | -60.0 | -8.08 | -9.04 | -236.67 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.31 | -15.38 | -72.0 | 0.2 | 0.0 | 0.0 | 0.47 | 6.82 | 6.82 | 0 | 0 | 0 | 3.58 | 11.18 | 4.68 | -2.29 | 13.91 | -2.23 | 2.19 | -11.69 | -11.34 | 16.79 | -12.78 | -12.42 | 3.13 | -7.12 | -19.74 | 20.79 | -5.07 | -3.21 | 3.11 | 0.0 | -11.65 | 0.56 | 1.82 | -46.67 | 11.13 | 0.0 | 0.45 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | -7.89 | -41.14 | -587.04 | -7.82 | -41.41 | -562.72 | 0.48 | 214.29 | -35.14 | -7.41 | -23.29 | -413.98 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.73 | -19.23 | -68.44 | 0.2 | 0.0 | 0.0 | 0.44 | 2.33 | 7.32 | 0 | 0 | 0 | 3.22 | 19.26 | -5.29 | -2.66 | 9.22 | -75.0 | 2.48 | 14.81 | -4.98 | 19.25 | 16.42 | -6.75 | 3.37 | -7.92 | 4.33 | 21.9 | -3.01 | -4.74 | 3.11 | -1.58 | -8.53 | 0.55 | -1.79 | -45.0 | 11.13 | 0.0 | 0.45 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | -5.59 | -6.88 | -244.82 | -5.53 | -7.17 | -240.71 | -0.42 | -68.0 | 41.67 | -6.01 | -9.67 | -291.4 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.38 | -23.53 | -56.56 | 0.2 | 0.0 | 0.0 | 0.43 | 0.0 | 290.91 | 0 | 0 | 0 | 2.7 | -23.73 | -9.09 | -2.93 | 25.45 | -71.35 | 2.16 | 6.93 | 5.88 | 16.54 | 9.14 | -0.12 | 3.66 | 8.28 | 20.39 | 22.58 | -7.72 | -7.46 | 3.16 | -3.95 | 62.89 | 0.56 | -1.75 | -42.86 | 11.13 | 0.45 | 0.36 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | -5.23 | -127.39 | -197.03 | -5.16 | -131.39 | -194.68 | -0.25 | -150.0 | 81.34 | -5.48 | -128.33 | -235.31 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.42 | -46.42 | -75.98 | 0.2 | 0.0 | 0.0 | 0.43 | -2.27 | 330.0 | 0 | 0 | 0 | 3.54 | 3.51 | 14.56 | -3.93 | -75.45 | -147.17 | 2.02 | -18.22 | 27.04 | 15.15 | -20.98 | 17.8 | 3.38 | -13.33 | 20.71 | 24.47 | 13.92 | 44.71 | 3.29 | -6.53 | 74.07 | 0.57 | -45.71 | -39.36 | 11.08 | 0.0 | 0.09 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | -2.3 | -241.98 | -132.17 | -2.23 | -231.95 | -130.89 | -0.1 | -113.51 | 96.06 | -2.4 | -201.69 | -152.06 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.25 | -4.62 | -9.24 | 0.2 | 0.0 | 0.0 | 0.44 | 7.32 | 266.67 | 0 | 0 | 0 | 3.42 | 0.59 | 7.55 | -2.24 | -47.37 | -160.47 | 2.47 | -5.36 | 31.38 | 19.18 | -7.13 | 29.65 | 3.9 | 20.74 | 19.27 | 21.48 | -6.57 | 87.6 | 3.52 | 3.53 | 80.51 | 1.05 | 5.0 | -23.91 | 11.08 | 0.0 | 20.83 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 1.62 | -58.03 | -82.39 | 1.69 | -57.0 | -81.77 | 0.74 | 202.78 | 132.89 | 2.36 | -24.84 | -66.04 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.65 | 11.18 | -23.92 | 0.2 | 0.0 | 0.0 | 0.41 | 272.73 | 46.43 | 0 | 0 | 0 | 3.4 | 14.48 | 10.39 | -1.52 | 11.11 | -237.78 | 2.61 | 27.94 | 26.7 | 20.65 | 24.7 | 31.41 | 3.23 | 6.25 | 0.62 | 22.99 | -5.78 | 158.9 | 3.4 | 75.26 | 5566.67 | 1.0 | 2.04 | -28.57 | 11.08 | -0.09 | 20.7 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 3.86 | -28.39 | -61.86 | 3.93 | -27.89 | -61.39 | -0.72 | 46.27 | 68.14 | 3.14 | -22.47 | -60.05 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.78 | -57.72 | -32.93 | 0.2 | 0.0 | 0.0 | 0.11 | 10.0 | -60.71 | 0 | 0 | 0 | 2.97 | -3.88 | -1.33 | -1.71 | -7.55 | -94.32 | 2.04 | 28.3 | 3.03 | 16.56 | 28.72 | 18.33 | 3.04 | 8.57 | -12.14 | 24.4 | 44.29 | 165.8 | 1.94 | 2.65 | 106.38 | 0.98 | 4.26 | -31.47 | 11.09 | 0.18 | 20.81 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 5.39 | -24.62 | -49.01 | 5.45 | -24.52 | -48.78 | -1.34 | 47.24 | 18.79 | 4.05 | -12.15 | -54.6 | 0.00 | 0 | 0 |
| 21Q4 (9) | 18.4 | 102.42 | 66.37 | 0.2 | 0.0 | 0.0 | 0.1 | -16.67 | -56.52 | 0 | 0 | 0 | 3.09 | -2.83 | -10.17 | -1.59 | -84.88 | -80.68 | 1.59 | -15.43 | -19.7 | 12.86 | -13.03 | -3.78 | 2.8 | -14.37 | -22.65 | 16.91 | 47.69 | 66.77 | 1.89 | -3.08 | 76.64 | 0.94 | -31.88 | -35.17 | 11.07 | 20.72 | 21.12 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 7.15 | -22.28 | -37.55 | 7.22 | -22.11 | -37.33 | -2.54 | -12.89 | -68.21 | 4.61 | -33.67 | -53.62 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.09 | -20.05 | -20.75 | 0.2 | 0.0 | 0.0 | 0.12 | -57.14 | -47.83 | 0 | 0 | 0 | 3.18 | 3.25 | -11.17 | -0.86 | -91.11 | -152.94 | 1.88 | -8.74 | -1.57 | 14.79 | -5.87 | 24.99 | 3.27 | 1.87 | -10.41 | 11.45 | 28.94 | 5.24 | 1.95 | 3150.0 | 69.57 | 1.38 | -1.43 | -26.2 | 9.17 | -0.11 | 0.33 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 9.2 | -9.09 | -25.39 | 9.27 | -8.94 | -25.24 | -2.25 | 0.44 | -74.42 | 6.95 | -11.58 | -37.05 | 0.00 | 0 | 0 |
| 21Q2 (7) | 11.37 | -1.98 | 2.16 | 0.2 | 0.0 | 0.0 | 0.28 | 0.0 | 21.74 | 0 | 0 | 0 | 3.08 | 2.33 | -25.24 | -0.45 | 48.86 | -850.0 | 2.06 | 4.04 | -5.5 | 15.71 | 12.29 | 0 | 3.21 | -7.23 | -12.77 | 8.88 | -3.27 | -21.62 | 0.06 | -93.62 | -95.12 | 1.4 | -2.1 | -27.08 | 9.18 | 0.0 | 0.44 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 10.12 | -4.26 | -20.19 | 10.18 | -4.32 | -20.16 | -2.26 | -36.97 | -132.99 | 7.86 | -11.88 | -32.88 | 0.00 | 0 | 0 |
| 21Q1 (6) | 11.6 | 4.88 | -19.94 | 0.2 | 0.0 | 0.0 | 0.28 | 21.74 | 21.74 | 0 | 0 | 0 | 3.01 | -12.5 | -17.98 | -0.88 | 0.0 | -4500.0 | 1.98 | 0.0 | -1.49 | 13.99 | 4.66 | 0 | 3.46 | -4.42 | -6.23 | 9.18 | -9.47 | 76.54 | 0.94 | -12.15 | 154.05 | 1.43 | -1.38 | -27.41 | 9.18 | 0.44 | 0.44 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 10.57 | -7.69 | -16.24 | 10.64 | -7.64 | -16.15 | -1.65 | -9.27 | -251.06 | 8.92 | -10.26 | -26.58 | 0.00 | 0 | 0 |
| 20Q4 (5) | 11.06 | -3.57 | -39.86 | 0.2 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 3.44 | -3.91 | -27.88 | -0.88 | -158.82 | -184.62 | 1.98 | 3.66 | -37.54 | 13.37 | 12.97 | 0 | 3.62 | -0.82 | 2.55 | 10.14 | -6.8 | 0 | 1.07 | -6.96 | 154.76 | 1.45 | -22.46 | -26.4 | 9.14 | 0.0 | 0.66 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 11.45 | -7.14 | -12.26 | 11.52 | -7.1 | -12.2 | -1.51 | -17.05 | -169.64 | 9.94 | -9.96 | -20.42 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 11.47 | 3.05 | 0.0 | 0.2 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.58 | -13.11 | 0.0 | -0.34 | -666.67 | 0.0 | 1.91 | -12.39 | 0.0 | 11.83 | 0 | 0.0 | 3.65 | -0.82 | 0.0 | 10.88 | -3.97 | 0.0 | 1.15 | -6.5 | 0.0 | 1.87 | -2.6 | 0.0 | 9.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.07 | 0.0 | 0.0 | 12.33 | -2.76 | 0.0 | 12.4 | -2.75 | 0.0 | -1.29 | -32.99 | 0.0 | 11.04 | -5.72 | 0.0 | 0.00 | 0 | 0.0 |
