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) | 1.38 | -30.65 | 5.53 | -23.72 | 0.73 | 192.0 | 0 | 0 | 10.68 | -26.55 | 0.12 | 300.0 | 5.58 | -32.77 | 52.25 | -8.47 | 4.48 | -6.28 | 0.13 | -38.1 | 4.64 | -35.82 | 0.25 | -13.79 | 19.23 | 1.26 | 0.25 | 4.17 | 1.59 | -17.62 | 0.01 | -85.71 | 1.85 | -17.78 | -1.67 | 0 | -1.66 | 0 | 0.01 | -35.34 |
| 2022 (9) | 1.99 | -28.67 | 7.25 | 5.84 | 0.25 | -94.03 | 0 | 0 | 14.54 | -7.92 | 0.03 | -90.32 | 8.3 | 2.85 | 57.08 | 11.69 | 4.78 | 2.58 | 0.21 | 0.0 | 7.23 | 174.9 | 0.29 | -9.38 | 18.99 | 0.0 | 0.24 | 14.29 | 1.93 | 21.38 | 0.07 | -81.58 | 2.25 | 3.69 | -1.08 | 0 | -1.01 | 0 | 0.01 | -25.86 |
| 2021 (8) | 2.79 | 144.74 | 6.85 | 11.02 | 4.19 | 0 | 0 | 0 | 15.79 | 24.92 | 0.31 | -64.37 | 8.07 | 16.45 | 51.11 | -6.78 | 4.66 | 8.37 | 0.21 | 133.33 | 2.63 | -34.25 | 0.32 | -11.11 | 18.99 | 12.17 | 0.21 | 75.0 | 1.59 | -14.97 | 0.38 | -55.29 | 2.17 | -23.32 | -2.23 | 0 | -1.85 | 0 | 0.02 | 10.5 |
| 2020 (7) | 1.14 | 46.15 | 6.17 | 19.34 | 0 | 0 | 0 | 0 | 12.64 | 0.72 | 0.87 | 24.29 | 6.93 | 1.76 | 54.83 | 1.04 | 4.3 | -6.72 | 0.09 | 12.5 | 4.0 | 0.0 | 0.36 | -7.69 | 16.93 | 2.73 | 0.12 | 140.0 | 1.87 | 6.86 | 0.85 | 23.19 | 2.83 | 14.11 | 0.27 | 0 | 1.12 | 0 | 0.02 | -6.39 |
| 2019 (6) | 0.78 | -57.14 | 5.17 | -7.01 | 0 | 0 | 0 | 0 | 12.55 | 3.12 | 0.7 | 94.44 | 6.81 | 2.41 | 54.26 | -0.69 | 4.61 | -0.22 | 0.08 | 0.0 | 4.0 | 90.48 | 0.39 | -7.14 | 16.48 | 0.06 | 0.05 | 66.67 | 1.75 | 10.06 | 0.69 | 283.33 | 2.48 | 37.78 | -1.87 | 0 | -1.18 | 0 | 0.02 | 4.49 |
| 2018 (5) | 1.82 | 1.11 | 5.56 | -5.76 | 0.44 | 0.0 | 0 | 0 | 12.17 | 17.7 | 0.36 | 0.0 | 6.65 | 10.47 | 54.64 | -6.15 | 4.62 | 0.43 | 0.08 | 14.29 | 2.1 | 45.83 | 0.42 | -8.7 | 16.47 | 1.73 | 0.03 | 0 | 1.59 | 0.0 | 0.18 | -45.45 | 1.8 | -6.25 | -2.12 | 0 | -1.94 | 0 | 0.02 | 8.88 |
| 2017 (4) | 1.8 | 46.34 | 5.9 | 16.14 | 0.44 | 0.0 | 0 | 0 | 10.34 | 27.97 | 0.36 | -18.18 | 6.02 | 20.4 | 58.22 | -5.92 | 4.6 | -5.35 | 0.07 | 16.67 | 1.44 | -23.4 | 0.46 | 475.0 | 16.19 | 0.0 | 0 | 0 | 1.59 | 0.0 | 0.33 | 0 | 1.92 | 40.15 | -0.49 | 0 | -0.16 | 0 | 0.02 | 0 |
| 2016 (3) | 1.23 | -9.56 | 5.08 | 32.98 | 0.44 | 0.0 | 0 | 0 | 8.08 | -6.81 | 0.44 | 1366.67 | 5.0 | 7.3 | 61.88 | 15.13 | 4.86 | -2.41 | 0.06 | 0.0 | 1.88 | -18.97 | 0.08 | 0.0 | 16.19 | 0.0 | 0 | 0 | 1.59 | 0.0 | -0.22 | 0 | 1.37 | 45.74 | -0.35 | 0 | -0.57 | 0 | 0.00 | 0 |
| 2015 (2) | 1.36 | -13.92 | 3.82 | -32.27 | 0.44 | 340.0 | 0 | 0 | 8.67 | -32.89 | 0.03 | -87.5 | 4.66 | -32.95 | 53.75 | -0.08 | 4.98 | -7.26 | 0.06 | -14.29 | 2.32 | -16.55 | 0.08 | -11.11 | 16.19 | 0.0 | 0 | 0 | 1.59 | 0.0 | -0.65 | 0 | 0.94 | 5.62 | 0.59 | -42.16 | -0.06 | 0 | 0.00 | 0 |
| 2014 (1) | 1.58 | -16.4 | 5.64 | 22.08 | 0.1 | -96.82 | 0 | 0 | 12.92 | -5.97 | 0.24 | 118.18 | 6.95 | 9.11 | 53.79 | 16.03 | 5.37 | 11.41 | 0.07 | -58.82 | 2.78 | 0 | 0.09 | 12.5 | 16.19 | 0.0 | 0 | 0 | 1.59 | 0.0 | -0.69 | 0 | 0.89 | 36.92 | 1.02 | 827.27 | 0.33 | 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) | 1.75 | -51.92 | -37.5 | 7.63 | -7.06 | 24.47 | 0.17 | 0.0 | -78.48 | 0 | 0 | 0 | 2.98 | -5.4 | 3.47 | -0.34 | -325.0 | -41.67 | 6.14 | 2.33 | 4.24 | 52.84 | 1.45 | -0.42 | 5.07 | 0.2 | 8.1 | 0 | 0 | -100.0 | 4.66 | -1.06 | -2.92 | 0.23 | -4.17 | -11.54 | 19.25 | 0.05 | 0.1 | 0.25 | 0.0 | 0.0 | 1.6 | 0.0 | 0.63 | -0.26 | -425.0 | -122.03 | 1.59 | -17.62 | -47.35 | -1.07 | -143.18 | 38.86 | -1.33 | -269.44 | -133.33 | 0.01 | 10.08 | -13.54 |
| 24Q2 (19) | 3.64 | 46.77 | 30.94 | 8.21 | 20.38 | 27.68 | 0.17 | -77.03 | -78.21 | 0 | 0 | 0 | 3.15 | 20.69 | 29.1 | -0.08 | -150.0 | 71.43 | 6.0 | 8.5 | 9.49 | 52.08 | 1.81 | 15.19 | 5.06 | 5.86 | 12.2 | 0 | -100.0 | -100.0 | 4.71 | 3.52 | -3.09 | 0.24 | -4.0 | -11.11 | 19.24 | 0.0 | 0.05 | 0.25 | 0.0 | 0.0 | 1.6 | 0.63 | 0.63 | 0.08 | -52.94 | -94.37 | 1.93 | -3.98 | -40.8 | -0.44 | 69.23 | 79.63 | -0.36 | 71.43 | 51.35 | 0.01 | 1.08 | -25.15 |
| 24Q1 (18) | 2.48 | 79.71 | 56.96 | 6.82 | 23.33 | 11.62 | 0.74 | 1.37 | 236.36 | 0 | 0 | 0 | 2.61 | -9.38 | 4.82 | 0.16 | 114.04 | -90.96 | 5.53 | -0.9 | -11.38 | 51.16 | -2.0 | 8.13 | 4.78 | 6.7 | 4.82 | 0.03 | -76.92 | -85.0 | 4.55 | -1.94 | -33.67 | 0.25 | 0.0 | -10.71 | 19.24 | 0.05 | 1.32 | 0.25 | 0.0 | 4.17 | 1.59 | 0.0 | -17.62 | 0.17 | 1600.0 | -90.76 | 2.01 | 8.65 | -49.88 | -1.43 | 14.37 | 19.21 | -1.26 | 24.1 | -1900.0 | 0.01 | -1.92 | -25.81 |
| 23Q4 (17) | 1.38 | -50.71 | -30.65 | 5.53 | -9.79 | -23.72 | 0.73 | -7.59 | 192.0 | 0 | 0 | 0 | 2.88 | 0.0 | -12.46 | -1.14 | -375.0 | -278.12 | 5.58 | -5.26 | -32.77 | 52.20 | -1.63 | -8.62 | 4.48 | -4.48 | -6.28 | 0.13 | -45.83 | -38.1 | 4.64 | -3.33 | -35.82 | 0.25 | -3.85 | -13.79 | 19.23 | 0.0 | 1.26 | 0.25 | 0.0 | 4.17 | 1.59 | 0.0 | -17.62 | 0.01 | -99.15 | -85.71 | 1.85 | -38.74 | -17.78 | -1.67 | 4.57 | -54.63 | -1.66 | -191.23 | -64.36 | 0.01 | -20.77 | -35.34 |
| 23Q3 (16) | 2.8 | 0.72 | 188.66 | 6.13 | -4.67 | -22.6 | 0.79 | 1.28 | 203.85 | 0 | 0 | 0 | 2.88 | 18.03 | -26.15 | -0.24 | 14.29 | -166.67 | 5.89 | 7.48 | -28.43 | 53.06 | 17.36 | -1.55 | 4.69 | 3.99 | -3.7 | 0.24 | 20.0 | 14.29 | 4.8 | -1.23 | -34.07 | 0.26 | -3.7 | -13.33 | 19.23 | 0.0 | 1.26 | 0.25 | 0.0 | 4.17 | 1.59 | 0.0 | -17.62 | 1.18 | -16.9 | 290.32 | 3.02 | -7.36 | 94.84 | -1.75 | 18.98 | 19.72 | -0.57 | 22.97 | 79.64 | 0.01 | -4.71 | -25.31 |
| 23Q2 (15) | 2.78 | 75.95 | 44.04 | 6.43 | 5.24 | -14.27 | 0.78 | 254.55 | 271.43 | 0 | 0 | 0 | 2.44 | -2.01 | -30.48 | -0.28 | -115.82 | 17.65 | 5.48 | -12.18 | -29.29 | 45.21 | -4.43 | -9.86 | 4.51 | -1.1 | -5.45 | 0.2 | 0.0 | 0.0 | 4.86 | -29.15 | -33.7 | 0.27 | -3.57 | -12.9 | 19.23 | 1.26 | 1.26 | 0.25 | 4.17 | 19.05 | 1.59 | -17.62 | 0.0 | 1.42 | -22.83 | 1046.67 | 3.26 | -18.7 | 98.78 | -2.16 | -22.03 | 5.26 | -0.74 | -1157.14 | 69.55 | 0.01 | 0.2 | -38.34 |
| 23Q1 (14) | 1.58 | -20.6 | -37.55 | 6.11 | -15.72 | -14.78 | 0.22 | -12.0 | 10.0 | 0 | 0 | 0 | 2.49 | -24.32 | -34.99 | 1.77 | 176.56 | 1031.58 | 6.24 | -24.82 | -22.96 | 47.31 | -17.18 | -6.49 | 4.56 | -4.6 | -8.8 | 0.2 | -4.76 | 0.0 | 6.86 | -5.12 | -5.77 | 0.28 | -3.45 | -12.5 | 18.99 | 0.0 | 0.0 | 0.24 | 0.0 | 14.29 | 1.93 | 0.0 | 21.38 | 1.84 | 2528.57 | 868.42 | 4.01 | 78.22 | 102.53 | -1.77 | -63.89 | 10.15 | 0.07 | 106.93 | 103.93 | 0.01 | -14.53 | -36.41 |
| 22Q4 (13) | 1.99 | 105.15 | -28.67 | 7.25 | -8.46 | 5.84 | 0.25 | -3.85 | -94.03 | 0 | 0 | 0 | 3.29 | -15.64 | -18.36 | 0.64 | 811.11 | 681.82 | 8.3 | 0.85 | 2.85 | 57.12 | 5.99 | 11.77 | 4.78 | -1.85 | 2.58 | 0.21 | 0.0 | 0.0 | 7.23 | -0.69 | 174.9 | 0.29 | -3.33 | -9.38 | 18.99 | 0.0 | 0.0 | 0.24 | 0.0 | 14.29 | 1.93 | 0.0 | 21.38 | 0.07 | 111.29 | -81.58 | 2.25 | 45.16 | 3.69 | -1.08 | 50.46 | 51.57 | -1.01 | 63.93 | 45.41 | 0.01 | -8.47 | -25.86 |
| 22Q3 (12) | 0.97 | -49.74 | -30.22 | 7.92 | 5.6 | 7.17 | 0.26 | 23.81 | 85.71 | 0 | 0 | 0 | 3.9 | 11.11 | -4.41 | -0.09 | 73.53 | -152.94 | 8.23 | 6.19 | -0.72 | 53.90 | 7.45 | 1.62 | 4.87 | 2.1 | 5.64 | 0.21 | 5.0 | 5.0 | 7.28 | -0.68 | 13.4 | 0.3 | -3.23 | -9.09 | 18.99 | 0.0 | 7.84 | 0.24 | 14.29 | 14.29 | 1.93 | 21.38 | 21.38 | -0.62 | -313.33 | -234.78 | 1.55 | -5.49 | -31.42 | -2.18 | 4.39 | -3.32 | -2.8 | -15.23 | -69.7 | 0.01 | -21.34 | -26.34 |
| 22Q2 (11) | 1.93 | -23.72 | 19.14 | 7.5 | 4.6 | 22.35 | 0.21 | 5.0 | 0 | 0 | 0 | 0 | 3.51 | -8.36 | -13.76 | -0.34 | -78.95 | -270.0 | 7.75 | -4.32 | 1.04 | 50.16 | -0.85 | -3.99 | 4.77 | -4.6 | 3.92 | 0.2 | 0.0 | 0.0 | 7.33 | 0.69 | 25.09 | 0.31 | -3.12 | -8.82 | 18.99 | 0.0 | 12.17 | 0.21 | 0.0 | 75.0 | 1.59 | 0.0 | -14.97 | -0.15 | -178.95 | -113.51 | 1.64 | -17.17 | -47.1 | -2.28 | -15.74 | -101.77 | -2.43 | -36.52 | -12050.0 | 0.02 | 3.33 | -0.56 |
| 22Q1 (10) | 2.53 | -9.32 | 97.66 | 7.17 | 4.67 | 8.31 | 0.2 | -95.23 | 0 | 0 | 0 | 0 | 3.83 | -4.96 | 6.09 | -0.19 | -72.73 | -416.67 | 8.1 | 0.37 | 14.57 | 50.59 | -1.01 | -3.25 | 5.0 | 7.3 | 14.42 | 0.2 | -4.76 | 122.22 | 7.28 | 176.81 | 82.0 | 0.32 | 0.0 | -8.57 | 18.99 | 0.0 | 12.17 | 0.21 | 0.0 | 75.0 | 1.59 | 0.0 | -14.97 | 0.19 | -50.0 | -79.35 | 1.98 | -8.76 | -31.72 | -1.97 | 11.66 | -222.95 | -1.78 | 3.78 | -674.19 | 0.02 | -0.35 | -0.02 |
| 21Q4 (9) | 2.79 | 100.72 | 144.74 | 6.85 | -7.31 | 11.02 | 4.19 | 2892.86 | 0 | 0 | 0 | 0 | 4.03 | -1.23 | 4.13 | -0.11 | -164.71 | -144.0 | 8.07 | -2.65 | 16.45 | 51.11 | -3.64 | -6.71 | 4.66 | 1.08 | 8.37 | 0.21 | 5.0 | 133.33 | 2.63 | -59.03 | -34.25 | 0.32 | -3.03 | -11.11 | 18.99 | 7.84 | 12.17 | 0.21 | 0.0 | 75.0 | 1.59 | 0.0 | -14.97 | 0.38 | -17.39 | -55.29 | 2.17 | -3.98 | -23.32 | -2.23 | -5.69 | -925.93 | -1.85 | -12.12 | -265.18 | 0.02 | -9.05 | 10.5 |
| 21Q3 (8) | 1.39 | -14.2 | 9.45 | 7.39 | 20.55 | 26.98 | 0.14 | 0 | 0 | 0 | 0 | 0 | 4.08 | 0.25 | 30.35 | 0.17 | -15.0 | -56.41 | 8.29 | 8.08 | 36.12 | 53.04 | 1.51 | 4.34 | 4.61 | 0.44 | 3.6 | 0.2 | 0.0 | 122.22 | 6.42 | 9.56 | 60.5 | 0.33 | -2.94 | -8.33 | 17.61 | 4.02 | 4.02 | 0.21 | 75.0 | 75.0 | 1.59 | -14.97 | -14.97 | 0.46 | -58.56 | -20.69 | 2.26 | -27.1 | -12.06 | -2.11 | -86.73 | -779.17 | -1.65 | -8150.0 | -585.29 | 0.02 | 6.18 | 20.34 |
| 21Q2 (7) | 1.62 | 26.56 | -45.27 | 6.13 | -7.4 | 5.15 | 0 | 0 | 0 | 0 | 0 | 0 | 4.07 | 12.74 | 39.86 | 0.2 | 233.33 | 25.0 | 7.67 | 8.49 | 31.34 | 52.25 | -0.09 | 0 | 4.59 | 5.03 | 5.52 | 0.2 | 122.22 | 122.22 | 5.86 | 46.5 | 46.5 | 0.34 | -2.86 | -8.11 | 16.93 | 0.0 | 0.0 | 0.12 | 0.0 | 0 | 1.87 | 0.0 | 0 | 1.11 | 20.65 | 0 | 3.1 | 6.9 | 42.2 | -1.13 | -85.25 | -215.31 | -0.02 | -106.45 | -102.04 | 0.02 | 3.89 | 29.75 |
| 21Q1 (6) | 1.28 | 12.28 | -22.89 | 6.62 | 7.29 | 14.53 | 0 | 0 | 0 | 0 | 0 | 0 | 3.61 | -6.72 | 31.75 | 0.06 | -76.0 | -14.29 | 7.07 | 2.02 | 5.21 | 52.29 | -4.54 | 0 | 4.37 | 1.63 | -4.38 | 0.09 | 0.0 | 0.0 | 4.0 | 0.0 | 0.0 | 0.35 | -2.78 | -7.89 | 16.93 | 0.0 | 2.73 | 0.12 | 0.0 | 0 | 1.87 | 0.0 | 0 | 0.92 | 8.24 | 0 | 2.9 | 2.47 | 15.08 | -0.61 | -325.93 | 71.09 | 0.31 | -72.32 | 114.69 | 0.02 | 10.15 | -9.52 |
| 20Q4 (5) | 1.14 | -10.24 | 16.33 | 6.17 | 6.01 | 19.34 | 0 | 0 | 0 | 0 | 0 | 0 | 3.87 | 23.64 | 20.94 | 0.25 | -35.9 | -3.85 | 6.93 | 13.79 | 1.76 | 54.78 | 7.77 | 0 | 4.3 | -3.37 | -6.72 | 0.09 | 0.0 | 12.5 | 4.0 | 0.0 | 0.0 | 0.36 | 0.0 | -7.69 | 16.93 | 0.0 | 2.73 | 0.12 | 0.0 | 140.0 | 1.87 | 0.0 | 6.86 | 0.85 | 46.55 | 23.19 | 2.83 | 10.12 | 14.11 | 0.27 | 212.5 | 114.44 | 1.12 | 229.41 | 194.92 | 0.02 | -0.96 | -6.39 |
| 20Q3 (4) | 1.27 | -57.09 | 0.0 | 5.82 | -0.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.13 | 7.56 | 0.0 | 0.39 | 143.75 | 0.0 | 6.09 | 4.28 | 0.0 | 50.83 | 0 | 0.0 | 4.45 | 2.3 | 0.0 | 0.09 | 0.0 | 0.0 | 4.0 | 0.0 | 0.0 | 0.36 | -2.7 | 0.0 | 16.93 | 0.0 | 0.0 | 0.12 | 0 | 0.0 | 1.87 | 0 | 0.0 | 0.58 | 0 | 0.0 | 2.57 | 17.89 | 0.0 | -0.24 | -124.49 | 0.0 | 0.34 | -65.31 | 0.0 | 0.02 | 14.49 | 0.0 |
