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) | 6.53 | 45.11 | 1.55 | -65.86 | 0 | 0 | 0.04 | 0 | 10.18 | -3.87 | 0.79 | 6.76 | 7.58 | -31.53 | 74.46 | -28.77 | 0.98 | -33.78 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 17.27 | 0.0 | 0.18 | 50.0 | 1.4 | 86.67 | 0.79 | 11.27 | 2.37 | 50.0 | -1.43 | 0 | -0.64 | 0 | 0.00 | 16.29 |
| 2022 (9) | 4.5 | -15.57 | 4.54 | 132.82 | 0 | 0 | 0 | 0 | 10.59 | 0.0 | 0.74 | 117.65 | 11.07 | 80.29 | 104.53 | 80.29 | 1.48 | -17.78 | 0.01 | 0.0 | 0 | 0 | 0.05 | -28.57 | 17.27 | 0.0 | 0.12 | 33.33 | 0.75 | -6.25 | 0.71 | 136.67 | 1.58 | 33.9 | -1.9 | 0 | -1.19 | 0 | 0.00 | 108.67 |
| 2021 (8) | 5.33 | -11.46 | 1.95 | -40.91 | 0 | 0 | 0 | 0 | 10.59 | 25.03 | 0.34 | 61.9 | 6.14 | -5.68 | 57.98 | -24.56 | 1.8 | 32.35 | 0.01 | 0.0 | 0 | 0 | 0.07 | -22.22 | 17.27 | 0.0 | 0.09 | 0.0 | 0.8 | 0.0 | 0.3 | 0 | 1.18 | 40.48 | -0.75 | 0 | -0.45 | 0 | 0.00 | -6.57 |
| 2020 (7) | 6.02 | -15.69 | 3.3 | -14.73 | 0 | 0 | 0 | 0 | 8.47 | 10.72 | 0.21 | 0 | 6.51 | 8.32 | 76.86 | -2.17 | 1.36 | 15.25 | 0.01 | 0 | 0 | 0 | 0.09 | 350.0 | 17.27 | 0.0 | 0.09 | 0.0 | 0.8 | 0.0 | -0.04 | 0 | 0.84 | 33.33 | -1.57 | 0 | -1.61 | 0 | 0.00 | 0 |
| 2019 (6) | 7.14 | -13.87 | 3.87 | 37.23 | 0 | 0 | 0 | 0 | 7.65 | -7.5 | -0.25 | 0 | 6.01 | 31.22 | 78.56 | 41.86 | 1.18 | -20.27 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 17.27 | 0.0 | 0.09 | 12.5 | 0.8 | 66.67 | -0.25 | 0 | 0.63 | -28.41 | -2.05 | 0 | -2.3 | 0 | 0.00 | 0 |
| 2018 (5) | 8.29 | 9.22 | 2.82 | 53.26 | 0 | 0 | 0 | 0 | 8.27 | -5.27 | 0.1 | -37.5 | 4.58 | 43.57 | 55.38 | 51.56 | 1.48 | -9.2 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 17.27 | 0.0 | 0.08 | 33.33 | 0.48 | 269.23 | 0.33 | -8.33 | 0.88 | 60.0 | -1.77 | 0 | -1.44 | 0 | 0.00 | 0 |
| 2017 (4) | 7.59 | -31.13 | 1.84 | -44.07 | 0 | 0 | 0 | 0 | 8.73 | -15.24 | 0.16 | -77.78 | 3.19 | -13.08 | 36.54 | 2.55 | 1.63 | 17.27 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 17.27 | -3.14 | 0.06 | 0 | 0.13 | -60.61 | 0.36 | -40.0 | 0.55 | -40.86 | -0.79 | 0 | -0.43 | 0 | 0.00 | 0 |
| 2016 (3) | 11.02 | 3.86 | 3.29 | -5.73 | 0 | 0 | 0 | 0 | 10.3 | -2.83 | 0.72 | -2.7 | 3.67 | -16.59 | 35.63 | -14.16 | 1.39 | -25.27 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 17.83 | 0.0 | 0 | 0 | 0.33 | 0.0 | 0.6 | 0 | 0.93 | 342.86 | -0.04 | 0 | 0.56 | 0 | 0.00 | 0 |
| 2015 (2) | 10.61 | 20.84 | 3.49 | -5.16 | 0 | 0 | 0 | 0 | 10.6 | -13.11 | 0.74 | 0 | 4.4 | -2.44 | 41.51 | 12.29 | 1.86 | -8.37 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 17.83 | 0.0 | 0 | 0 | 0.33 | -2.94 | -0.13 | 0 | 0.21 | 0 | -0.15 | 0 | -0.28 | 0 | 0.00 | 0 |
| 2014 (1) | 8.78 | 14.32 | 3.68 | 2.51 | 0 | 0 | 0 | 0 | 12.2 | -1.37 | -1.16 | 0 | 4.51 | -1.31 | 36.97 | 0.06 | 2.03 | 0.0 | 0.07 | 0.0 | 0 | 0 | 0.05 | 66.67 | 17.83 | -0.61 | 0.03 | 0 | 0.34 | 0.0 | -0.9 | 0 | -0.53 | 0 | 0.1 | 0 | -0.8 | 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) | 3.49 | -28.34 | -35.73 | 2.17 | 985.0 | -49.18 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 2.46 | 23.0 | -8.89 | 0.08 | 14.29 | -73.33 | 7.97 | 43.6 | -32.8 | 95.22 | 47.72 | -12.97 | 1.12 | 10.89 | -4.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 17.27 | 0.0 | 0.0 | 0.26 | 0.0 | 44.44 | 1.43 | 0.0 | 2.14 | 0.27 | 42.11 | -64.94 | 1.96 | 4.81 | -16.6 | 0.18 | 0 | 111.11 | 0.45 | 136.84 | 152.94 | 0.00 | 23.34 | 15.98 |
| 24Q2 (19) | 4.87 | -32.17 | -28.06 | 0.2 | -85.61 | -91.53 | 0 | 0 | 0 | 0.04 | 0 | 0.0 | 2.0 | 13.64 | -29.08 | 0.07 | 16.67 | -78.79 | 5.55 | -19.8 | -28.66 | 64.46 | -12.16 | -8.7 | 1.01 | 4.12 | -25.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 17.27 | 0.0 | 0.0 | 0.26 | 0.0 | 44.44 | 1.43 | 2.14 | 2.14 | 0.19 | 11.76 | -59.57 | 1.87 | 2.75 | -8.78 | 0 | 100.0 | 100.0 | 0.19 | 119.79 | 126.39 | 0.00 | -37.38 | 26.21 |
| 24Q1 (18) | 7.18 | 9.95 | -10.81 | 1.39 | -10.32 | -54.28 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 1.76 | -18.14 | -30.16 | 0.06 | 200.0 | -53.85 | 6.92 | -8.71 | 17.49 | 73.38 | -1.35 | 31.32 | 0.97 | -1.02 | -39.75 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 17.27 | 0.0 | 0.0 | 0.26 | 44.44 | 44.44 | 1.4 | 0.0 | 86.67 | 0.17 | -78.48 | -78.21 | 1.82 | -23.21 | 6.43 | -1.13 | 20.98 | 37.91 | -0.96 | -50.0 | 7.69 | 0.00 | 21.59 | 43.21 |
| 23Q4 (17) | 6.53 | 20.26 | 45.11 | 1.55 | -63.7 | -65.86 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 2.15 | -20.37 | -23.21 | 0.02 | -93.33 | -89.47 | 7.58 | -36.09 | -31.53 | 74.39 | -32.01 | -28.84 | 0.98 | -16.24 | -33.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 17.27 | 0.0 | 0.0 | 0.18 | 0.0 | 50.0 | 1.4 | 0.0 | 86.67 | 0.79 | 2.6 | 11.27 | 2.37 | 0.85 | 50.0 | -1.43 | 11.73 | 24.74 | -0.64 | 24.71 | 46.22 | 0.00 | 23.5 | 16.29 |
| 23Q3 (16) | 5.43 | -19.79 | -13.95 | 4.27 | 80.93 | 228.46 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 2.7 | -4.26 | -6.25 | 0.3 | -9.09 | -26.83 | 11.86 | 52.44 | 83.02 | 109.41 | 54.97 | 76.27 | 1.17 | -13.33 | -23.03 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | -33.33 | 17.27 | 0.0 | 0.0 | 0.18 | 0.0 | 50.0 | 1.4 | 0.0 | 86.67 | 0.77 | 63.83 | 28.33 | 2.35 | 14.63 | 60.96 | -1.62 | -36.13 | 19.8 | -0.85 | -18.06 | 40.14 | 0.00 | 34.22 | -7.11 |
| 23Q2 (15) | 6.77 | -15.9 | 21.33 | 2.36 | -22.37 | 120.56 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 2.82 | 11.9 | 20.51 | 0.33 | 153.85 | 725.0 | 7.78 | 32.09 | 36.97 | 70.60 | 26.33 | 27.03 | 1.35 | -16.15 | -21.97 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | -20.0 | -33.33 | 17.27 | 0.0 | 0.0 | 0.18 | 0.0 | 50.0 | 1.4 | 86.67 | 86.67 | 0.47 | -39.74 | 147.37 | 2.05 | 19.88 | 95.24 | -1.19 | 34.62 | 26.09 | -0.72 | 30.77 | 49.3 | 0.00 | -28.94 | -7.78 |
| 23Q1 (14) | 8.05 | 78.89 | 51.89 | 3.04 | -33.04 | 25.62 | 0 | 0 | 0 | 0.04 | 0 | 0 | 2.52 | -10.0 | -1.95 | 0.13 | -31.58 | 44.44 | 5.89 | -46.79 | -6.95 | 55.88 | -46.54 | -6.42 | 1.61 | 8.78 | -16.15 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | 0.0 | -28.57 | 17.27 | 0.0 | 0.0 | 0.18 | 50.0 | 50.0 | 0.75 | 0.0 | -6.25 | 0.78 | 9.86 | 680.0 | 1.71 | 8.23 | 69.31 | -1.82 | 4.21 | -163.77 | -1.04 | 12.61 | -76.27 | 0.00 | -1.27 | 36.57 |
| 22Q4 (13) | 4.5 | -28.68 | -15.57 | 4.54 | 249.23 | 132.82 | 0 | 0 | 0 | 0 | 0 | 0 | 2.8 | -2.78 | 5.66 | 0.19 | -53.66 | 533.33 | 11.07 | 70.83 | 80.29 | 104.53 | 68.41 | 80.46 | 1.48 | -2.63 | -17.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | -16.67 | -28.57 | 17.27 | 0.0 | 0.0 | 0.12 | 0.0 | 33.33 | 0.75 | 0.0 | -6.25 | 0.71 | 18.33 | 136.67 | 1.58 | 8.22 | 33.9 | -1.9 | 5.94 | -153.33 | -1.19 | 16.2 | -164.44 | 0.00 | -1.35 | 108.67 |
| 22Q3 (12) | 6.31 | 13.08 | 10.31 | 1.3 | 21.5 | -67.5 | 0 | 0 | 0 | 0 | 0 | 0 | 2.88 | 23.08 | 8.27 | 0.41 | 925.0 | 355.56 | 6.48 | 14.08 | -12.31 | 62.07 | 11.68 | -12.23 | 1.52 | -12.14 | 5.56 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | -25.0 | 17.27 | 0.0 | 0.0 | 0.12 | 0.0 | 33.33 | 0.75 | 0.0 | -6.25 | 0.6 | 215.79 | 122.22 | 1.46 | 39.05 | 25.86 | -2.02 | -25.47 | -134.88 | -1.42 | 0.0 | -140.68 | 0.00 | 33.25 | 39.98 |
| 22Q2 (11) | 5.58 | 5.28 | 20.52 | 1.07 | -55.79 | -54.27 | 0 | 0 | 0 | 0 | 0 | 0 | 2.34 | -8.95 | -13.97 | 0.04 | -55.56 | 0.0 | 5.68 | -10.27 | -8.83 | 55.58 | -6.93 | -11.86 | 1.73 | -9.9 | 51.75 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | -14.29 | -25.0 | 17.27 | 0.0 | 0.0 | 0.12 | 0.0 | 33.33 | 0.75 | -6.25 | -6.25 | 0.19 | 90.0 | 5.56 | 1.05 | 3.96 | -0.94 | -1.61 | -133.33 | -114.67 | -1.42 | -140.68 | -149.12 | 0.00 | 5.23 | 57.66 |
| 22Q1 (10) | 5.3 | -0.56 | -24.07 | 2.42 | 24.1 | -14.79 | 0 | 0 | 0 | 0 | 0 | 0 | 2.57 | -3.02 | 0.0 | 0.09 | 200.0 | -50.0 | 6.33 | 3.09 | 13.85 | 59.72 | 3.09 | 1.18 | 1.92 | 6.67 | 58.68 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | 0.0 | -22.22 | 17.27 | 0.0 | 0.0 | 0.12 | 33.33 | 33.33 | 0.8 | 0.0 | 0.0 | 0.1 | -66.67 | -28.57 | 1.01 | -14.41 | -0.98 | -0.69 | 8.0 | -18.97 | -0.59 | -31.11 | -34.09 | 0.00 | 50.85 | 50.93 |
| 21Q4 (9) | 5.33 | -6.82 | -11.46 | 1.95 | -51.25 | -40.91 | 0 | 0 | 0 | 0 | 0 | 0 | 2.65 | -0.38 | 6.0 | 0.03 | -66.67 | -78.57 | 6.14 | -16.91 | -5.68 | 57.92 | -18.09 | -24.64 | 1.8 | 25.0 | 32.35 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.07 | -12.5 | -22.22 | 17.27 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.3 | 11.11 | 850.0 | 1.18 | 1.72 | 40.48 | -0.75 | 12.79 | 52.23 | -0.45 | 23.73 | 72.05 | 0.00 | -33.82 | -6.57 |
| 21Q3 (8) | 5.72 | 23.54 | -16.74 | 4.0 | 70.94 | 42.86 | 0 | 0 | 0 | 0 | 0 | 0 | 2.66 | -2.21 | 27.27 | 0.09 | 125.0 | 80.0 | 7.39 | 18.62 | 53.0 | 70.72 | 12.15 | 18.59 | 1.44 | 26.32 | 6.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | 0.0 | -11.11 | 17.27 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.27 | 50.0 | 250.0 | 1.16 | 9.43 | 65.71 | -0.86 | -14.67 | 60.37 | -0.59 | -3.51 | 74.89 | 0.00 | 50.08 | 34.99 |
| 21Q2 (7) | 4.63 | -33.67 | -25.44 | 2.34 | -17.61 | -7.51 | 0 | 0 | 0 | 0 | 0 | 0 | 2.72 | 5.84 | 20.35 | 0.04 | -77.78 | -50.0 | 6.23 | 12.05 | 11.45 | 63.06 | 6.83 | 0 | 1.14 | -5.79 | 2.7 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.08 | -11.11 | -20.0 | 17.27 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.18 | 28.57 | 178.26 | 1.06 | 3.92 | 63.08 | -0.75 | -29.31 | 71.37 | -0.57 | -29.55 | 80.0 | 0.00 | 0.73 | -12.94 |
| 21Q1 (6) | 6.98 | 15.95 | 21.6 | 2.84 | -13.94 | 142.74 | 0 | 0 | 0 | 0 | 0 | 0 | 2.57 | 2.8 | 58.64 | 0.18 | 28.57 | 400.0 | 5.56 | -14.59 | 45.55 | 59.02 | -23.21 | 0 | 1.21 | -11.03 | 15.24 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 350.0 | 17.27 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.14 | 450.0 | 145.16 | 1.02 | 21.43 | 78.95 | -0.58 | 63.06 | 78.91 | -0.44 | 72.67 | 85.62 | 0.00 | -6.62 | 0 |
| 20Q4 (5) | 6.02 | -12.37 | -15.69 | 3.3 | 17.86 | -14.73 | 0 | 0 | 0 | 0 | 0 | 0 | 2.5 | 19.62 | 17.37 | 0.14 | 180.0 | 366.67 | 6.51 | 34.78 | 8.32 | 76.86 | 28.89 | 0 | 1.36 | 0.74 | 15.25 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 350.0 | 17.27 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.04 | 77.78 | 84.0 | 0.84 | 20.0 | 33.33 | -1.57 | 27.65 | 23.41 | -1.61 | 31.49 | 30.0 | 0.00 | -4.38 | 0 |
| 20Q3 (4) | 6.87 | 10.63 | 0.0 | 2.8 | 10.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.09 | -7.52 | 0.0 | 0.05 | -37.5 | 0.0 | 4.83 | -13.6 | 0.0 | 59.63 | 0 | 0.0 | 1.35 | 21.62 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.09 | -10.0 | 0.0 | 17.27 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.18 | 21.74 | 0.0 | 0.7 | 7.69 | 0.0 | -2.17 | 17.18 | 0.0 | -2.35 | 17.54 | 0.0 | 0.00 | -3.2 | 0.0 |
