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) | 0.22 | -77.55 | 0.21 | -19.23 | 0.33 | 17.86 | 0 | 0 | 2.36 | 337.04 | -0.83 | 0 | 0.3 | 1400.0 | 12.71 | 243.22 | 6.75 | 1.2 | 0.03 | 50.0 | 0.2 | -45.95 | 0.01 | 0.0 | 13.76 | 2.23 | 0 | 0 | 0 | 0 | -7.06 | 0 | -7.06 | 0 | -0.06 | 0 | -7.12 | 0 | 0.06 | 0 |
| 2022 (9) | 0.98 | 716.67 | 0.26 | -21.21 | 0.28 | 16.67 | 0 | 0 | 0.54 | -23.94 | -0.71 | 0 | 0.02 | 100.0 | 3.70 | 162.96 | 6.67 | 9.17 | 0.02 | -33.33 | 0.37 | -19.57 | 0.01 | -75.0 | 13.46 | 28.68 | 0 | 0 | 0 | 0 | -6.23 | 0 | -6.23 | 0 | -0.1 | 0 | -6.33 | 0 | 0.00 | 0 |
| 2021 (8) | 0.12 | 9.09 | 0.33 | -84.13 | 0.24 | -91.64 | 0 | 0 | 0.71 | -46.62 | -2.18 | 0 | 0.01 | -91.67 | 1.41 | -84.39 | 6.11 | -1.61 | 0.03 | -25.0 | 0.46 | -23.33 | 0.04 | -55.56 | 10.46 | 0.0 | 0 | 0 | 0 | 0 | -9.27 | 0 | -9.27 | 0 | -0.04 | 0 | -9.31 | 0 | -0.01 | 0 |
| 2020 (7) | 0.11 | -57.69 | 2.08 | -55.17 | 2.87 | 4000.0 | 0 | 0 | 1.33 | -91.64 | -3.35 | 0 | 0.12 | -65.71 | 9.02 | 309.88 | 6.21 | -3.12 | 0.04 | 0.0 | 0.6 | 233.33 | 0.09 | 350.0 | 10.46 | -24.2 | 0 | 0 | 0 | 0 | -7.08 | 0 | -7.08 | 0 | -0.09 | 0 | -7.17 | 0 | -0.01 | 0 |
| 2019 (6) | 0.26 | -3.7 | 4.64 | 50.16 | 0.07 | 0.0 | 0.1 | 150.0 | 15.9 | 18.75 | -4.31 | 0 | 0.35 | -81.58 | 2.20 | -84.49 | 6.41 | 9.57 | 0.04 | 0 | 0.18 | -28.0 | 0.02 | -60.0 | 13.8 | 0.0 | 0 | 0 | 0 | 0 | -7.72 | 0 | -7.72 | 0 | -0.11 | 0 | -7.83 | 0 | -0.01 | 0 |
| 2018 (5) | 0.27 | -44.9 | 3.09 | 1.31 | 0.07 | -41.67 | 0.04 | -86.67 | 13.39 | 114.58 | -0.33 | 0 | 1.9 | 113.48 | 14.19 | -0.51 | 5.85 | -13.72 | 0 | 0 | 0.25 | -19.35 | 0.05 | 66.67 | 13.8 | 0.0 | 0 | 0 | 0 | 0 | -3.41 | 0 | -3.41 | 0 | -0.09 | 0 | -3.5 | 0 | -0.00 | 0 |
| 2017 (4) | 0.49 | -61.11 | 3.05 | -7.58 | 0.12 | -7.69 | 0.3 | 0 | 6.24 | -58.06 | -2.97 | 0 | 0.89 | 67.92 | 14.26 | 300.44 | 6.78 | -10.67 | 0 | 0 | 0.31 | 675.0 | 0.03 | -40.0 | 13.8 | 16.95 | 0 | 0 | 0 | 0 | -3.08 | 0 | -3.08 | 0 | -0.06 | 0 | -3.14 | 0 | -0.00 | 0 |
| 2016 (3) | 1.26 | -67.69 | 3.3 | 22.22 | 0.13 | -13.33 | 0 | 0 | 14.88 | -36.63 | -1.7 | 0 | 0.53 | -56.2 | 3.56 | -30.88 | 7.59 | -7.66 | 0 | 0 | 0.04 | -76.47 | 0.05 | 66.67 | 11.8 | 9.97 | 0.2 | 42.86 | 0.01 | 0 | -1.65 | 0 | -1.44 | 0 | -0.04 | 0 | -1.69 | 0 | -0.01 | 0 |
| 2015 (2) | 3.9 | 40.79 | 2.7 | 440.0 | 0.15 | 200.0 | 0 | 0 | 23.48 | 24.1 | 0.58 | -57.97 | 1.21 | 47.56 | 5.15 | 18.9 | 8.22 | 39.09 | 0 | 0 | 0.17 | -92.7 | 0.03 | 200.0 | 10.73 | 27.74 | 0.14 | 0 | 0 | 0 | 0.64 | -53.62 | 0.78 | -43.48 | -0.01 | 0 | 0.63 | -54.35 | 0.00 | 234.32 |
| 2014 (1) | 2.77 | 250.63 | 0.5 | 0 | 0.05 | 0 | 0 | 0 | 18.92 | 124.97 | 1.38 | 170.59 | 0.82 | 1.23 | 4.33 | -55.0 | 5.91 | 78.55 | 0 | 0 | 2.33 | 0 | 0.01 | 0.0 | 8.4 | 15.07 | 0 | 0 | 0 | 0 | 1.38 | 0 | 1.38 | 0 | 0 | 0 | 1.38 | 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) | 0.18 | -47.06 | -10.0 | 0.37 | 60.87 | 37.04 | 0.27 | -10.0 | -15.62 | 0 | 0 | 0 | 0.86 | -23.21 | 26.47 | -0.02 | 91.3 | 80.0 | 0.13 | -62.86 | -40.91 | 3.41 | -64.61 | -74.72 | 6.78 | 1.65 | 0.44 | 0.05 | 25.0 | 0.0 | 0.1 | -23.08 | -58.33 | 0 | -100.0 | -100.0 | 14.28 | 0.0 | 6.09 | 0 | 0 | 0 | 0 | 0 | 0 | -7.41 | -0.27 | -9.94 | -7.41 | -0.27 | -9.94 | -0.19 | -90.0 | -111.11 | -7.6 | -1.47 | -11.27 | 0.05 | -3.81 | -23.8 |
| 24Q2 (19) | 0.34 | 70.0 | -29.17 | 0.23 | -30.3 | -11.54 | 0.3 | -3.23 | -3.23 | 0 | 0 | 0 | 1.12 | 14.29 | 119.61 | -0.23 | -187.5 | 0.0 | 0.35 | -22.22 | 75.0 | 9.64 | -35.29 | -46.01 | 6.67 | -2.2 | -0.89 | 0.04 | 33.33 | 100.0 | 0.13 | -18.75 | -53.57 | 0.01 | 0.0 | 0.0 | 14.28 | 3.78 | 6.09 | 0 | 0 | 0 | 0 | 0 | 0 | -7.39 | -3.5 | -11.3 | -7.39 | -3.5 | -11.3 | -0.1 | -25.0 | -100.0 | -7.49 | -3.74 | -11.96 | 0.05 | -7.91 | -24.06 |
| 24Q1 (18) | 0.2 | -9.09 | -72.22 | 0.33 | 50.0 | 22.22 | 0.31 | -6.06 | 3.33 | 0 | 0 | 0 | 0.98 | 15.29 | 206.25 | -0.08 | 75.0 | 55.56 | 0.45 | 50.0 | 275.0 | 14.90 | 17.22 | -11.84 | 6.82 | 1.04 | 1.19 | 0.03 | 0.0 | 50.0 | 0.16 | -20.0 | -51.52 | 0.01 | 0.0 | 0.0 | 13.76 | 0.0 | 2.23 | 0 | 0 | 0 | 0 | 0 | 0 | -7.14 | -1.13 | -11.39 | -7.14 | -1.13 | -11.39 | -0.08 | -33.33 | 11.11 | -7.22 | -1.4 | -11.08 | 0.05 | -3.5 | -8.17 |
| 23Q4 (17) | 0.22 | 10.0 | -77.55 | 0.22 | -18.52 | -18.52 | 0.33 | 3.12 | 17.86 | 0 | 0 | 0 | 0.85 | 25.0 | 608.33 | -0.32 | -220.0 | -128.57 | 0.3 | 36.36 | 1400.0 | 12.71 | -5.82 | 249.58 | 6.75 | 0.0 | 1.2 | 0.03 | -40.0 | 50.0 | 0.2 | -16.67 | -45.95 | 0.01 | 0.0 | 0.0 | 13.76 | 2.23 | 2.23 | 0 | 0 | 0 | 0 | 0 | 0 | -7.06 | -4.75 | -13.32 | -7.06 | -4.75 | -13.32 | -0.06 | 33.33 | 40.0 | -7.12 | -4.25 | -12.48 | 0.06 | -10.86 | 0 |
| 23Q3 (16) | 0.2 | -58.33 | 122.22 | 0.27 | 3.85 | -69.66 | 0.32 | 3.23 | 3.23 | 0 | 0 | 0 | 0.68 | 33.33 | 300.0 | -0.1 | 56.52 | 41.18 | 0.22 | 10.0 | 633.33 | 13.50 | -24.42 | 174.44 | 6.75 | 0.3 | 9.4 | 0.05 | 150.0 | 400.0 | 0.24 | -14.29 | -35.14 | 0.01 | 0.0 | 0.0 | 13.46 | 0.0 | 28.68 | 0 | 0 | 0 | 0 | 0 | 0 | -6.74 | -1.51 | -23.22 | -6.74 | -1.51 | -23.22 | -0.09 | -80.0 | -12.5 | -6.83 | -2.09 | -23.06 | 0.06 | -4.13 | 3214.41 |
| 23Q2 (15) | 0.48 | -33.33 | 140.0 | 0.26 | -3.7 | -67.5 | 0.31 | 3.33 | 3.33 | 0 | 0 | 0 | 0.51 | 59.38 | 410.0 | -0.23 | -27.78 | 14.81 | 0.2 | 66.67 | 400.0 | 17.86 | 5.65 | 185.71 | 6.73 | -0.15 | 10.15 | 0.02 | 0.0 | 0 | 0.28 | -15.15 | -31.71 | 0.01 | 0.0 | 0.0 | 13.46 | 0.0 | 28.68 | 0 | 0 | 0 | 0 | 0 | 0 | -6.64 | -3.59 | -25.28 | -6.64 | -3.59 | -25.28 | -0.05 | 44.44 | 16.67 | -6.69 | -2.92 | -24.81 | 0.07 | 11.35 | 769.61 |
| 23Q1 (14) | 0.72 | -26.53 | 227.27 | 0.27 | 0.0 | -50.91 | 0.3 | 7.14 | 11.11 | 0 | 0 | 0 | 0.32 | 166.67 | 100.0 | -0.18 | -28.57 | -38.46 | 0.12 | 500.0 | 1100.0 | 16.90 | 364.79 | 981.69 | 6.74 | 1.05 | 10.49 | 0.02 | 0.0 | 100.0 | 0.33 | -10.81 | -26.67 | 0.01 | 0.0 | -75.0 | 13.46 | 0.0 | 28.68 | 0 | 0 | 0 | 0 | 0 | 0 | -6.41 | -2.89 | 31.81 | -6.41 | -2.89 | 31.81 | -0.09 | 10.0 | -28.57 | -6.5 | -2.69 | 31.36 | 0.06 | 0 | 891.88 |
| 22Q4 (13) | 0.98 | 988.89 | 716.67 | 0.27 | -69.66 | -18.18 | 0.28 | -9.68 | 16.67 | 0 | 0 | 0 | 0.12 | -29.41 | -33.33 | -0.14 | 17.65 | 89.15 | 0.02 | -33.33 | 100.0 | 3.64 | -26.06 | 161.82 | 6.67 | 8.1 | 9.17 | 0.02 | 100.0 | -33.33 | 0.37 | 0.0 | -19.57 | 0.01 | 0.0 | -75.0 | 13.46 | 28.68 | 28.68 | 0 | 0 | 0 | 0 | 0 | 0 | -6.23 | -13.89 | 32.79 | -6.23 | -13.89 | 32.79 | -0.1 | -25.0 | -150.0 | -6.33 | -14.05 | 32.01 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | 0.09 | -55.0 | -55.0 | 0.89 | 11.25 | 134.21 | 0.31 | 3.33 | 24.0 | 0 | 0 | 0 | 0.17 | 70.0 | -15.0 | -0.17 | 37.04 | -254.55 | 0.03 | -25.0 | 0.0 | 4.92 | -21.31 | 52.46 | 6.17 | 0.98 | 0.65 | 0.01 | 0 | -66.67 | 0.37 | -9.76 | 15.62 | 0.01 | 0.0 | -85.71 | 10.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.47 | -3.21 | 31.37 | -5.47 | -3.21 | 31.37 | -0.08 | -33.33 | -100.0 | -5.55 | -3.54 | 30.71 | -0.00 | 79.39 | 80.32 |
| 22Q2 (11) | 0.2 | -9.09 | 81.82 | 0.8 | 45.45 | -25.23 | 0.3 | 11.11 | 15.38 | 0 | 0 | 0 | 0.1 | -37.5 | 0.0 | -0.27 | -107.69 | 46.0 | 0.04 | 300.0 | 0 | 6.25 | 300.0 | 0 | 6.11 | 0.16 | -2.4 | 0 | -100.0 | -100.0 | 0.41 | -8.89 | -24.07 | 0.01 | -75.0 | -87.5 | 10.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.3 | 43.62 | 34.41 | -5.3 | 43.62 | 34.41 | -0.06 | 14.29 | -50.0 | -5.36 | 43.4 | 33.99 | -0.01 | -31.68 | 6.08 |
| 22Q1 (10) | 0.22 | 83.33 | 37.5 | 0.55 | 66.67 | -69.1 | 0.27 | 12.5 | -90.72 | 0 | 0 | 0 | 0.16 | -11.11 | -33.33 | -0.13 | 89.92 | 74.0 | 0.01 | 0.0 | -80.0 | 1.56 | 12.5 | -69.69 | 6.1 | -0.16 | -1.29 | 0.01 | -66.67 | -66.67 | 0.45 | -2.17 | -19.64 | 0.04 | 0.0 | -50.0 | 10.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -9.4 | -1.4 | -24.01 | -9.4 | -1.4 | -24.01 | -0.07 | -75.0 | -16.67 | -9.47 | -1.72 | -23.95 | -0.01 | -3.2 | 10.65 |
| 21Q4 (9) | 0.12 | -40.0 | 9.09 | 0.33 | -13.16 | -84.13 | 0.24 | -4.0 | -91.64 | 0 | 0 | 0 | 0.18 | -10.0 | -53.85 | -1.29 | -1272.73 | -258.33 | 0.01 | -66.67 | -91.67 | 1.39 | -56.94 | -84.72 | 6.11 | -0.33 | -1.61 | 0.03 | 0.0 | -25.0 | 0.46 | 43.75 | -23.33 | 0.04 | -42.86 | -55.56 | 10.46 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -9.27 | -16.31 | -30.93 | -9.27 | -16.31 | -30.93 | -0.04 | 0.0 | 55.56 | -9.31 | -16.23 | -29.85 | -0.01 | 29.74 | 30.97 |
| 21Q3 (8) | 0.2 | 81.82 | 81.82 | 0.38 | -64.49 | -91.4 | 0.25 | -3.85 | -13.79 | 0 | 0 | 0 | 0.2 | 100.0 | -16.67 | 0.11 | 122.0 | 124.44 | 0.03 | 0 | -78.57 | 3.23 | 0 | -21.2 | 6.13 | -2.08 | -3.16 | 0.03 | 0.0 | -25.0 | 0.32 | -40.74 | -72.65 | 0.07 | -12.5 | -46.15 | 10.46 | 0.0 | 8.28 | 0 | 0 | 0 | 0 | 0 | 0 | -7.97 | 1.36 | -18.42 | -7.97 | 1.36 | -18.42 | -0.04 | 0.0 | 55.56 | -8.01 | 1.35 | -17.45 | -0.01 | 1.63 | 7.06 |
| 21Q2 (7) | 0.11 | -31.25 | -38.89 | 1.07 | -39.89 | -76.79 | 0.26 | -91.07 | 85.71 | 0 | 0 | 0 | 0.1 | -58.33 | 0.0 | -0.5 | 0.0 | 43.82 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 | 6.26 | 1.29 | -1.26 | 0.03 | 0.0 | 0.0 | 0.54 | -3.57 | -34.15 | 0.08 | 0.0 | -38.46 | 10.46 | 0.0 | 6.41 | 0 | 0 | 0 | 0 | 0 | 0 | -8.08 | -6.6 | -39.31 | -8.08 | -6.6 | -39.31 | -0.04 | 33.33 | 50.0 | -8.12 | -6.28 | -38.1 | -0.01 | -25.28 | -0.55 |
| 21Q1 (6) | 0.16 | 45.45 | 100.0 | 1.78 | -14.42 | -61.97 | 2.91 | 1.39 | 1431.58 | 0 | 0 | 0 | 0.24 | -38.46 | -59.32 | -0.5 | -38.89 | 69.7 | 0.05 | -58.33 | -77.27 | 5.15 | -43.3 | 0 | 6.18 | -0.48 | -4.63 | 0.03 | -25.0 | -25.0 | 0.56 | -6.67 | 55.56 | 0.08 | -11.11 | -42.86 | 10.46 | 0.0 | -25.76 | 0 | 0 | 0 | 0 | 0 | 0 | -7.58 | -7.06 | 19.1 | -7.58 | -7.06 | 19.1 | -0.06 | 33.33 | 33.33 | -7.64 | -6.56 | 19.24 | -0.01 | 20.27 | 13.32 |
| 20Q4 (5) | 0.11 | 0.0 | -57.69 | 2.08 | -52.94 | -55.17 | 2.87 | 889.66 | 4000.0 | 0 | 0 | -100.0 | 0.39 | 62.5 | -84.34 | -0.36 | 20.0 | 77.78 | 0.12 | -14.29 | -65.71 | 9.09 | 122.08 | 0 | 6.21 | -1.9 | -3.12 | 0.04 | 0.0 | 0.0 | 0.6 | -48.72 | 233.33 | 0.09 | -30.77 | 350.0 | 10.46 | 8.28 | -24.2 | 0 | 0 | 0 | 0 | 0 | 0 | -7.08 | -5.2 | 8.29 | -7.08 | -5.2 | 8.29 | -0.09 | 0.0 | 18.18 | -7.17 | -5.13 | 8.43 | -0.01 | 5.41 | -44.59 |
| 20Q3 (4) | 0.11 | -38.89 | 0.0 | 4.42 | -4.12 | 0.0 | 0.29 | 107.14 | 0.0 | 0 | 0 | 0.0 | 0.24 | 140.0 | 0.0 | -0.45 | 49.44 | 0.0 | 0.14 | -30.0 | 0.0 | 4.09 | 0 | 0.0 | 6.33 | -0.16 | 0.0 | 0.04 | 33.33 | 0.0 | 1.17 | 42.68 | 0.0 | 0.13 | 0.0 | 0.0 | 9.66 | -1.73 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -6.73 | -16.03 | 0.0 | -6.73 | -16.03 | 0.0 | -0.09 | -12.5 | 0.0 | -6.82 | -15.99 | 0.0 | -0.01 | -6.42 | 0.0 |
