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) | 3.13 | 3.64 | 3.41 | 62.38 | 0.57 | -25.97 | 0 | 0 | 12.8 | -20.99 | -1.16 | 0 | 2.73 | -28.16 | 21.33 | -9.07 | 2.69 | -20.88 | 0 | 0 | 3.43 | -19.48 | 0.02 | -33.33 | 7.94 | 0.0 | 0 | 0 | 0 | 0 | -2.71 | 0 | -2.71 | 0 | -0.15 | 0 | -2.86 | 0 | 0.27 | 20.05 |
| 2022 (9) | 3.02 | 4.14 | 2.1 | 20.0 | 0.77 | 670.0 | 0 | 0 | 16.2 | 10.28 | 0.16 | -40.74 | 3.8 | 3.26 | 23.46 | -6.36 | 3.4 | -8.6 | 0 | 0 | 4.26 | -1.39 | 0.03 | -25.0 | 7.94 | 0.0 | 0.62 | 0.0 | 0 | 0 | -2.73 | 0 | -2.11 | 0 | -0.02 | 0 | -2.75 | 0 | 0.23 | -9.07 |
| 2021 (8) | 2.9 | 65.71 | 1.75 | 250.0 | 0.1 | -75.0 | 0 | 0 | 14.69 | 43.18 | 0.27 | 0 | 3.68 | 17.2 | 25.05 | -18.15 | 3.72 | 47.04 | 0 | 0 | 4.32 | 25.58 | 0.04 | -33.33 | 7.94 | 0.0 | 0.62 | 0.0 | 0 | 0 | -2.92 | 0 | -2.3 | 0 | -0.15 | 0 | -3.07 | 0 | 0.25 | 8.35 |
| 2020 (7) | 1.75 | 90.22 | 0.5 | -72.07 | 0.4 | -68.5 | 0 | 0 | 10.26 | 5.23 | -0.64 | 0 | 3.14 | -5.42 | 30.60 | -10.12 | 2.53 | 23.41 | 0 | 0 | 3.44 | -14.21 | 0.06 | 50.0 | 7.94 | 60.73 | 0.62 | 0.0 | 0 | 0 | -3.13 | 0 | -2.51 | 0 | -0.18 | 0 | -3.31 | 0 | 0.23 | -29.85 |
| 2019 (6) | 0.92 | -29.77 | 1.79 | -26.03 | 1.27 | 2440.0 | 0 | 0 | 9.75 | -25.4 | -1.82 | 0 | 3.32 | 0.61 | 34.05 | 34.86 | 2.05 | -43.53 | 0 | 0 | 4.01 | -20.44 | 0.04 | 300.0 | 4.94 | 0.0 | 0.62 | 0.0 | 0 | 0 | -2.65 | 0 | -2.02 | 0 | -0.25 | 0 | -2.9 | 0 | 0.33 | 21.08 |
| 2018 (5) | 1.31 | -18.12 | 2.42 | -47.28 | 0.05 | -93.15 | 0 | 0 | 13.07 | 2.03 | -0.58 | 0 | 3.3 | -15.82 | 25.25 | -17.49 | 3.63 | 10.67 | 0.25 | 0.0 | 5.04 | 194.74 | 0.01 | 0 | 4.94 | -1.4 | 0.62 | 0.0 | 0 | 0 | -0.86 | 0 | -0.24 | 0 | -0.09 | 0 | -0.95 | 0 | 0.27 | 14.72 |
| 2017 (4) | 1.6 | 45.45 | 4.59 | 39.51 | 0.73 | 0.0 | 0 | 0 | 12.81 | 25.1 | -0.34 | 0 | 3.92 | 15.29 | 30.60 | -7.84 | 3.28 | 15.09 | 0.25 | 0.0 | 1.71 | -29.63 | 0 | 0 | 5.01 | -29.83 | 0.62 | 0.0 | 0 | 0 | -0.29 | 0 | 0.33 | 0 | -0.03 | 0 | -0.32 | 0 | 0.23 | 18.16 |
| 2016 (3) | 1.1 | -60.43 | 3.29 | 53.74 | 0.73 | 1360.0 | 0 | 0 | 10.24 | 20.19 | -1.16 | 0 | 3.4 | 27.34 | 33.20 | 5.95 | 2.85 | -5.32 | 0.25 | -3.85 | 2.43 | -15.92 | 0.01 | -50.0 | 7.14 | 0.0 | 0.62 | 0.0 | 0 | 0 | -2.13 | 0 | -1.51 | 0 | 0.01 | -97.06 | -2.12 | 0 | 0.20 | -8.23 |
| 2015 (2) | 2.78 | 7.34 | 2.14 | -6.55 | 0.05 | -93.83 | 0 | 0 | 8.52 | -18.55 | -0.94 | 0 | 2.67 | -8.25 | 31.34 | 12.64 | 3.01 | -0.99 | 0.26 | -63.89 | 2.89 | 160.36 | 0.02 | 100.0 | 7.14 | 0.0 | 0.62 | 5.08 | 0 | 0 | -1.01 | 0 | -0.39 | 0 | 0.34 | -19.05 | -0.67 | 0 | 0.22 | 12.61 |
| 2014 (1) | 2.59 | -6.83 | 2.29 | 32.37 | 0.81 | 0.0 | 0 | 0 | 10.46 | 7.28 | 0.26 | 85.71 | 2.91 | -14.41 | 27.82 | -20.22 | 3.04 | 39.45 | 0.72 | 1.41 | 1.11 | -42.19 | 0.01 | 0.0 | 7.14 | 0.0 | 0.59 | -16.9 | 0 | 0 | 0.24 | 0 | 0.84 | 42.37 | 0.42 | 82.61 | 0.66 | 450.0 | 0.19 | 6.49 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 3.2 | 2.24 | 36.17 | 4.21 | 23.46 | 83.04 | 0.57 | 0.0 | -26.92 | 0 | 0 | 0 | 2.74 | -2.14 | -17.22 | -0.39 | 11.36 | -200.0 | 2.97 | 8.79 | -13.91 | 24.28 | 13.86 | 10.16 | 2.92 | 8.55 | -17.05 | 0 | 0 | 0 | 3.29 | -4.08 | -16.71 | 0.02 | 0.0 | -33.33 | 7.94 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -3.1 | -14.39 | -8.39 | -3.1 | -14.39 | -38.39 | -0.03 | 80.0 | -250.0 | -3.13 | -9.44 | -10.21 | 0.29 | 5.86 | 20.56 |
| 23Q4 (19) | 3.13 | 44.91 | 3.64 | 3.41 | 20.07 | 62.38 | 0.57 | 1.79 | -25.97 | 0 | 0 | 0 | 2.8 | -11.67 | -35.33 | -0.44 | -33.33 | -450.0 | 2.73 | -22.0 | -28.16 | 21.33 | -12.68 | -9.07 | 2.69 | -15.14 | -20.88 | 0 | 0 | 0 | 3.43 | 0.88 | -19.48 | 0.02 | 0.0 | -33.33 | 7.94 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -2.71 | -18.86 | 0.73 | -2.71 | -18.86 | -28.44 | -0.15 | -400.0 | -650.0 | -2.86 | -23.81 | -4.0 | 0.27 | 7.2 | 20.05 |
| 23Q3 (18) | 2.16 | -22.3 | -18.18 | 2.84 | -9.27 | 35.24 | 0.56 | -9.68 | -26.32 | 0 | 0 | 0 | 3.17 | -9.94 | -9.69 | -0.33 | -26.92 | -725.0 | 3.5 | 3.24 | -3.85 | 24.42 | 5.69 | 7.49 | 3.17 | 1.93 | -17.88 | 0 | 0 | 0 | 3.4 | -8.11 | -23.25 | 0.02 | 0.0 | -33.33 | 7.94 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -2.28 | -16.92 | 14.93 | -2.28 | -16.92 | -10.68 | -0.03 | 85.71 | -125.0 | -2.31 | -6.94 | 9.77 | 0.25 | 7.03 | 18.75 |
| 23Q2 (17) | 2.78 | 18.3 | 21.93 | 3.13 | 36.09 | 36.09 | 0.62 | -20.51 | 106.67 | 0 | 0 | 0 | 3.52 | 6.34 | -21.78 | -0.26 | -100.0 | -262.5 | 3.39 | -1.74 | -20.42 | 23.11 | 4.82 | -9.14 | 3.11 | -11.65 | -21.27 | 0 | 0 | 0 | 3.7 | -6.33 | -20.43 | 0.02 | -33.33 | -33.33 | 7.94 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -1.95 | 31.82 | 26.14 | -1.95 | 12.95 | 2.99 | -0.21 | -1150.0 | -2200.0 | -2.16 | 23.94 | 17.87 | 0.24 | -0.74 | 13.06 |
| 23Q1 (16) | 2.35 | -22.19 | -24.68 | 2.3 | 9.52 | -13.21 | 0.78 | 1.3 | 290.0 | 0 | 0 | 0 | 3.31 | -23.56 | -14.25 | -0.13 | -62.5 | -208.33 | 3.45 | -9.21 | -7.75 | 22.04 | -6.02 | -6.81 | 3.52 | 3.53 | -13.94 | 0 | 0 | 0 | 3.95 | -7.28 | -6.62 | 0.03 | 0.0 | 0.0 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.86 | -4.76 | -2.51 | -2.24 | -6.16 | -3.23 | 0.02 | 200.0 | -77.78 | -2.84 | -3.27 | -5.19 | 0.24 | 5.41 | -4.77 |
| 22Q4 (15) | 3.02 | 14.39 | 4.14 | 2.1 | 0.0 | 20.0 | 0.77 | 1.32 | 670.0 | 0 | 0 | 0 | 4.33 | 23.36 | 4.34 | -0.08 | -100.0 | -180.0 | 3.8 | 4.4 | 3.26 | 23.46 | 3.24 | -6.3 | 3.4 | -11.92 | -8.6 | 0 | 0 | 0 | 4.26 | -3.84 | -1.39 | 0.03 | 0.0 | -25.0 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.73 | -1.87 | 6.51 | -2.11 | -2.43 | 8.26 | -0.02 | -116.67 | 86.67 | -2.75 | -7.42 | 10.42 | 0.23 | 6.05 | -9.07 |
| 22Q3 (14) | 2.64 | 15.79 | 73.68 | 2.1 | -8.7 | 162.5 | 0.76 | 153.33 | 0 | 0 | 0 | 0 | 3.51 | -22.0 | -17.22 | -0.04 | -125.0 | -118.18 | 3.64 | -14.55 | -10.78 | 22.72 | -10.66 | -26.27 | 3.86 | -2.28 | 26.97 | 0 | 0 | 0 | 4.43 | -4.73 | 7.0 | 0.03 | 0.0 | -40.0 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.68 | -1.52 | 9.76 | -2.06 | -2.49 | 12.34 | 0.12 | 1100.0 | 160.0 | -2.56 | 2.66 | 19.24 | 0.21 | 1.89 | -11.62 |
| 22Q2 (13) | 2.28 | -26.92 | 7.55 | 2.3 | -13.21 | 130.0 | 0.3 | 50.0 | -25.0 | 0 | 0 | 0 | 4.5 | 16.58 | 26.4 | 0.16 | 33.33 | 0 | 4.26 | 13.9 | 26.04 | 25.43 | 7.51 | -10.61 | 3.95 | -3.42 | 45.76 | 0 | 0 | 0 | 4.65 | 9.93 | 37.57 | 0.03 | 0.0 | -40.0 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.64 | 5.38 | 17.24 | -2.01 | 7.37 | 21.79 | 0.01 | -88.89 | 105.56 | -2.63 | 2.59 | 21.96 | 0.21 | -16.39 | -12.16 |
| 22Q1 (12) | 3.12 | 7.59 | 36.84 | 2.65 | 51.43 | 165.0 | 0.2 | 100.0 | -50.0 | 0 | 0 | 0 | 3.86 | -6.99 | 40.36 | 0.12 | 20.0 | 340.0 | 3.74 | 1.63 | 26.35 | 23.66 | -5.5 | -10.57 | 4.09 | 9.95 | 64.26 | 0 | 0 | 0 | 4.23 | -2.08 | 26.65 | 0.03 | -25.0 | -50.0 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.79 | 4.45 | 12.26 | -2.17 | 5.65 | 15.23 | 0.09 | 160.0 | 160.0 | -2.7 | 12.05 | 18.92 | 0.25 | 0.64 | 7.32 |
| 21Q4 (11) | 2.9 | 90.79 | 65.71 | 1.75 | 118.75 | 250.0 | 0.1 | 0 | -75.0 | 0 | 0 | 0 | 4.15 | -2.12 | 54.28 | 0.1 | -54.55 | 145.45 | 3.68 | -9.8 | 17.2 | 25.03 | -18.76 | -18.12 | 3.72 | 22.37 | 47.04 | 0 | 0 | 0 | 4.32 | 4.35 | 25.58 | 0.04 | -20.0 | -33.33 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.92 | 1.68 | 6.71 | -2.3 | 2.13 | 8.37 | -0.15 | 25.0 | 16.67 | -3.07 | 3.15 | 7.25 | 0.25 | 3.08 | 8.35 |
| 21Q3 (10) | 1.52 | -28.3 | -25.12 | 0.8 | -20.0 | 60.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.24 | 19.1 | 47.22 | 0.22 | 0 | 200.0 | 4.08 | 20.71 | 33.33 | 30.82 | 8.31 | 3.52 | 3.04 | 12.18 | 25.62 | 0 | 0 | 0 | 4.14 | 22.49 | 16.95 | 0.05 | 0.0 | -28.57 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.97 | 6.9 | 3.26 | -2.35 | 8.56 | 4.08 | -0.2 | -11.11 | 28.57 | -3.17 | 5.93 | 5.37 | 0.24 | 1.27 | 9.67 |
| 21Q2 (9) | 2.12 | -7.02 | -6.19 | 1.0 | 0.0 | 100.0 | 0.4 | 0.0 | 33.33 | 0 | 0 | 0 | 3.56 | 29.45 | 24.04 | 0 | 100.0 | 100.0 | 3.38 | 14.19 | 9.74 | 28.45 | 7.56 | -7.9 | 2.71 | 8.84 | 34.16 | 0 | 0 | 0 | 3.38 | 1.2 | -7.14 | 0.05 | -16.67 | 0.0 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -3.19 | -0.31 | -11.93 | -2.57 | -0.39 | -15.25 | -0.18 | -20.0 | 51.35 | -3.37 | -1.2 | -4.66 | 0.24 | 2.15 | 13.95 |
| 21Q1 (8) | 2.28 | 30.29 | -21.92 | 1.0 | 100.0 | 127.27 | 0.4 | 0.0 | 73.91 | 0 | 0 | 0 | 2.75 | 2.23 | 50.27 | -0.05 | 77.27 | 16.67 | 2.96 | -5.73 | 44.39 | 26.45 | -13.48 | 23.36 | 2.49 | -1.58 | 22.06 | 0 | 0 | 0 | 3.34 | -2.91 | -11.41 | 0.06 | 0.0 | 50.0 | 7.94 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -3.18 | -1.6 | -17.78 | -2.56 | -1.99 | -23.08 | -0.15 | 16.67 | 46.43 | -3.33 | -0.6 | -11.74 | 0.23 | 1.61 | 18.06 |
| 20Q4 (7) | 1.75 | -13.79 | 90.22 | 0.5 | 0.0 | -72.07 | 0.4 | 0.0 | -68.5 | 0 | 0 | 0 | 2.69 | -6.6 | -0.37 | -0.22 | 0.0 | 73.81 | 3.14 | 2.61 | -5.42 | 30.57 | 2.71 | 0 | 2.53 | 4.55 | 23.41 | 0 | 0 | 0 | 3.44 | -2.82 | -14.21 | 0.06 | -14.29 | 50.0 | 7.94 | 0.0 | 60.73 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -3.13 | -1.95 | -18.11 | -2.51 | -2.45 | -24.26 | -0.18 | 35.71 | 28.0 | -3.31 | 1.19 | -14.14 | 0.23 | 4.34 | -29.85 |
| 20Q3 (6) | 2.03 | -10.18 | 120.65 | 0.5 | 0.0 | -75.61 | 0.4 | 33.33 | -65.81 | 0 | 0 | 0 | 2.88 | 0.35 | 12.06 | -0.22 | -46.67 | 31.25 | 3.06 | -0.65 | -8.38 | 29.77 | -3.65 | 0 | 2.42 | 19.8 | -21.43 | 0 | 0 | -100.0 | 3.54 | -2.75 | -14.9 | 0.07 | 40.0 | 75.0 | 7.94 | 0.0 | 60.73 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -3.07 | -7.72 | -66.85 | -2.45 | -9.87 | -100.82 | -0.28 | 24.32 | -27.27 | -3.35 | -4.04 | -62.62 | 0.22 | 5.22 | -28.66 |
| 20Q2 (5) | 2.26 | -22.6 | 137.89 | 0.5 | 13.64 | -73.54 | 0.3 | 30.43 | 87.5 | 0 | 0 | 0 | 2.87 | 56.83 | 16.67 | -0.15 | -150.0 | 50.0 | 3.08 | 50.24 | 0.0 | 30.89 | 44.07 | 0 | 2.02 | -0.98 | -35.26 | 0 | 0 | -100.0 | 3.64 | -3.45 | -30.0 | 0.05 | 25.0 | 150.0 | 7.94 | 0.0 | 60.73 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | -2.85 | -5.56 | -86.27 | -2.23 | -7.21 | -145.05 | -0.37 | -32.14 | -640.0 | -3.22 | -8.05 | -103.8 | 0.21 | 5.83 | -29.03 |
| 20Q1 (4) | 2.92 | 217.39 | 0.0 | 0.44 | -75.42 | 0.0 | 0.23 | -81.89 | 0.0 | 0 | 0 | 0.0 | 1.83 | -32.22 | 0.0 | -0.06 | 92.86 | 0.0 | 2.05 | -38.25 | 0.0 | 21.44 | 0 | 0.0 | 2.04 | -0.49 | 0.0 | 0 | 0 | 0.0 | 3.77 | -5.99 | 0.0 | 0.04 | 0.0 | 0.0 | 7.94 | 60.73 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | -2.7 | -1.89 | 0.0 | -2.08 | -2.97 | 0.0 | -0.28 | -12.0 | 0.0 | -2.98 | -2.76 | 0.0 | 0.20 | -39.62 | 0.0 |
