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) | 4.46 | 18.3 | 1.22 | -12.23 | 0 | 0 | 0 | 0 | 10.1 | -23.77 | 0.19 | -71.64 | 2.12 | -46.19 | 20.99 | -29.41 | 1.85 | -31.23 | 0.25 | 0.0 | 0 | 0 | 0.67 | -1.47 | 6.76 | 1.35 | 0.07 | 0 | 0.39 | -2.5 | 0.43 | -34.85 | 0.88 | -16.98 | -0.46 | 0 | -0.03 | 0 | -0.00 | 0 |
| 2022 (9) | 3.77 | 60.43 | 1.39 | -23.2 | 0 | 0 | 0 | 0 | 13.25 | 8.43 | 0.67 | 0 | 3.94 | 10.06 | 29.74 | 1.5 | 2.69 | -14.87 | 0.25 | 0.0 | 0 | 0 | 0.68 | 4.62 | 6.67 | 12.29 | 0 | 0 | 0.4 | 0.0 | 0.66 | 0 | 1.06 | 0 | -0.39 | 0 | 0.27 | 0 | -0.00 | 0 |
| 2021 (8) | 2.35 | -31.88 | 1.81 | 90.53 | 0.13 | 116.67 | 0 | 0 | 12.22 | 27.03 | -0.82 | 0 | 3.58 | 16.23 | 29.30 | -8.5 | 3.16 | 27.94 | 0.25 | -3.85 | 0.33 | -25.0 | 0.65 | -17.72 | 5.94 | 0.0 | 0.34 | 0.0 | 0.4 | -14.89 | -0.85 | 0 | -0.11 | 0 | -0.44 | 0 | -1.29 | 0 | -0.00 | 0 |
| 2020 (7) | 3.45 | 30.68 | 0.95 | 61.02 | 0.06 | 0 | 0 | 0 | 9.62 | -2.93 | -0.09 | 0 | 3.08 | 5.48 | 32.02 | 8.66 | 2.47 | 70.34 | 0.26 | 0.0 | 0.44 | 0 | 0.79 | 83.72 | 5.94 | 3.48 | 0.34 | 3.03 | 0.47 | 51.61 | -0.09 | 0 | 0.72 | -11.11 | -0.4 | 0 | -0.49 | 0 | -0.00 | 0 |
| 2019 (6) | 2.64 | 18.92 | 0.59 | -18.06 | 0 | 0 | 0 | 0 | 9.91 | -3.51 | 0.14 | 600.0 | 2.92 | -9.6 | 29.47 | -6.31 | 1.45 | -20.77 | 0.26 | -3.7 | 0 | 0 | 0.43 | 0.0 | 5.74 | 0.0 | 0.33 | 3.12 | 0.31 | 34.78 | 0.17 | 0.0 | 0.81 | 12.5 | -0.47 | 0 | -0.3 | 0 | -0.00 | 0 |
| 2018 (5) | 2.22 | -39.34 | 0.72 | 50.0 | 0 | 0 | 0 | 0 | 10.27 | -16.91 | 0.02 | -96.0 | 3.23 | -3.29 | 31.45 | 16.39 | 1.83 | -13.68 | 0.27 | 0.0 | 0 | 0 | 0.43 | 0.0 | 5.74 | -21.05 | 0.32 | 18.52 | 0.23 | -8.0 | 0.17 | -69.09 | 0.72 | -32.71 | -0.31 | 0 | -0.14 | 0 | -0.00 | 0 |
| 2017 (4) | 3.66 | -6.39 | 0.48 | -40.74 | 0 | 0 | 0 | 0 | 12.36 | -14.93 | 0.5 | -37.5 | 3.34 | -17.73 | 27.02 | -3.29 | 2.12 | 0.47 | 0.27 | 0.0 | 0 | 0 | 0.43 | 0.0 | 7.27 | 0.0 | 0.27 | 42.11 | 0.25 | 0 | 0.55 | -50.0 | 1.07 | -17.05 | -0.23 | 0 | 0.32 | -62.35 | -0.00 | 0 |
| 2016 (3) | 3.91 | 2.36 | 0.81 | -25.0 | 0 | 0 | 0 | 0 | 14.53 | -26.62 | 0.8 | -30.43 | 4.06 | -31.19 | 27.94 | -6.23 | 2.11 | -16.6 | 0.27 | -3.57 | 0 | 0 | 0.43 | -2.27 | 7.27 | 0.0 | 0.19 | 137.5 | 0 | 0 | 1.1 | -13.39 | 1.29 | -4.44 | -0.25 | 0 | 0.85 | -47.85 | -0.00 | 0 |
| 2015 (2) | 3.82 | 12.02 | 1.08 | -35.71 | 0 | 0 | 0 | 0 | 19.8 | -11.05 | 1.15 | 30.68 | 5.9 | -5.9 | 29.80 | 5.79 | 2.53 | -3.07 | 0.28 | 0.0 | 0 | 0 | 0.44 | 0.0 | 7.27 | 0.0 | 0.08 | 0 | 0 | 0 | 1.27 | 62.82 | 1.35 | 73.08 | 0.36 | 0.0 | 1.63 | 42.98 | -0.00 | 0 |
| 2014 (1) | 3.41 | 10.36 | 1.68 | -21.5 | 0 | 0 | 0 | 0 | 22.26 | 19.42 | 0.88 | 0 | 6.27 | 16.98 | 28.17 | -2.05 | 2.61 | -2.61 | 0.28 | 3.7 | 0 | 0 | 0.44 | 0.0 | 7.27 | 0.0 | 0 | 0 | 0 | 0 | 0.78 | 0 | 0.78 | 0 | 0.36 | 260.0 | 1.14 | 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) | 4.63 | 13.76 | 16.04 | 1.41 | 54.95 | 14.63 | 0 | 0 | 0 | 0 | 0 | 0 | 1.73 | -11.73 | -30.24 | -0.3 | -42.86 | -287.5 | 1.86 | -24.08 | -40.19 | 24.73 | -16.51 | -8.3 | 1.55 | -7.19 | -29.55 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 0.68 | 1.49 | 1.49 | 6.79 | 0.44 | 0.3 | 0.08 | 0.0 | 14.29 | 0.46 | 0.0 | 17.95 | -0.45 | -181.25 | -169.23 | 0.1 | -74.36 | -90.91 | -0.27 | 22.86 | 28.95 | -0.72 | -41.18 | -366.67 | -0.00 | -2.71 | -12.13 |
| 24Q2 (19) | 4.07 | -9.76 | 4.09 | 0.91 | -19.47 | -31.58 | 0 | 0 | 0 | 0 | 0 | 0 | 1.96 | 2.62 | -30.5 | -0.21 | -162.5 | -205.0 | 2.45 | 7.93 | -31.75 | 29.63 | 19.15 | 2.9 | 1.67 | -12.11 | -29.24 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 0.67 | 0.0 | 0.0 | 6.76 | 0.0 | 0.45 | 0.08 | 14.29 | 14.29 | 0.46 | 17.95 | 17.95 | -0.16 | -145.71 | -132.65 | 0.39 | -51.25 | -58.51 | -0.35 | 10.26 | 30.0 | -0.51 | -1175.0 | -5000.0 | -0.00 | -5.14 | -4.72 |
| 24Q1 (18) | 4.51 | 1.12 | 20.91 | 1.13 | -7.38 | -15.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.91 | -0.52 | -33.68 | -0.08 | 63.64 | -300.0 | 2.27 | 7.08 | -37.98 | 24.86 | 18.45 | -11.69 | 1.9 | 2.7 | -25.49 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 0.67 | 0.0 | -1.47 | 6.76 | 0.0 | 1.05 | 0.07 | 0.0 | 0 | 0.39 | 0.0 | -2.5 | 0.35 | -18.6 | -50.0 | 0.8 | -9.09 | -27.27 | -0.39 | 15.22 | -8.33 | -0.04 | -33.33 | -111.76 | -0.00 | 0.0 | -2.91 |
| 23Q4 (17) | 4.46 | 11.78 | 18.3 | 1.22 | -0.81 | -12.23 | 0 | 0 | 0 | 0 | 0 | 0 | 1.92 | -22.58 | -42.69 | -0.22 | -237.5 | -283.33 | 2.12 | -31.83 | -46.19 | 20.99 | -22.18 | -29.41 | 1.85 | -15.91 | -31.23 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 0.67 | 0.0 | -1.47 | 6.76 | -0.15 | 1.35 | 0.07 | 0.0 | 0 | 0.39 | 0.0 | -2.5 | 0.43 | -33.85 | -34.85 | 0.88 | -20.0 | -16.98 | -0.46 | -21.05 | -17.95 | -0.03 | -111.11 | -111.11 | -0.00 | -3.83 | -1.72 |
| 23Q3 (16) | 3.99 | 2.05 | 32.12 | 1.23 | -7.52 | -43.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.48 | -12.06 | -27.49 | 0.16 | -20.0 | -40.74 | 3.11 | -13.37 | -23.02 | 26.97 | -6.31 | -11.6 | 2.2 | -6.78 | -21.43 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.67 | 0.0 | -1.47 | 6.77 | 0.59 | 22.64 | 0.07 | 0.0 | 0 | 0.39 | 0.0 | -2.5 | 0.65 | 32.65 | 20.37 | 1.1 | 17.02 | 17.02 | -0.38 | 24.0 | -15.15 | 0.27 | 2800.0 | 28.57 | -0.00 | 4.07 | 20.61 |
| 23Q2 (15) | 3.91 | 4.83 | 37.68 | 1.33 | -0.75 | -39.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.82 | -2.08 | -15.82 | 0.2 | 400.0 | -4.76 | 3.59 | -1.91 | -0.55 | 28.79 | 2.26 | 3.19 | 2.36 | -7.45 | -21.07 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.67 | -1.47 | 3.08 | 6.73 | 0.6 | 23.71 | 0.07 | 0 | 0 | 0.39 | -2.5 | -2.5 | 0.49 | -30.0 | 81.48 | 0.94 | -14.55 | 40.3 | -0.5 | -38.89 | -38.89 | -0.01 | -102.94 | 88.89 | -0.00 | -3.32 | 22.94 |
| 23Q1 (14) | 3.73 | -1.06 | 46.85 | 1.34 | -3.6 | -30.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.88 | -14.03 | -7.99 | 0.04 | -66.67 | -42.86 | 3.66 | -7.11 | -2.14 | 28.15 | -5.32 | -4.62 | 2.55 | -5.2 | -22.49 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.68 | 0.0 | 4.62 | 6.69 | 0.3 | 12.63 | 0 | 0 | -100.0 | 0.4 | 0.0 | 0.0 | 0.7 | 6.06 | 189.74 | 1.1 | 3.77 | 2850.0 | -0.36 | 7.69 | -20.0 | 0.34 | 25.93 | 131.48 | -0.00 | 1.16 | 63.74 |
| 22Q4 (13) | 3.77 | 24.83 | 60.43 | 1.39 | -35.65 | -23.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.35 | -2.05 | 0.3 | 0.12 | -55.56 | 126.09 | 3.94 | -2.48 | 10.06 | 29.74 | -2.55 | 1.58 | 2.69 | -3.93 | -14.87 | 0.25 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.68 | 0.0 | 4.62 | 6.67 | 20.83 | 12.29 | 0 | 0 | -100.0 | 0.4 | 0.0 | 0.0 | 0.66 | 22.22 | 177.65 | 1.06 | 12.77 | 1063.64 | -0.39 | -18.18 | 11.36 | 0.27 | 28.57 | 120.93 | -0.00 | 18.96 | 29.35 |
| 22Q3 (12) | 3.02 | 6.34 | 45.89 | 2.16 | -1.82 | 46.94 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 3.42 | 2.09 | 9.62 | 0.27 | 28.57 | 550.0 | 4.04 | 11.91 | 21.69 | 30.51 | 9.38 | 9.74 | 2.8 | -6.35 | -10.83 | 0.25 | 0.0 | -3.85 | 0.24 | -11.11 | -33.33 | 0.68 | 4.62 | -12.82 | 5.52 | 1.47 | -7.07 | 0 | 0 | -100.0 | 0.4 | 0.0 | 0.0 | 0.54 | 100.0 | 238.46 | 0.94 | 40.3 | 168.57 | -0.33 | 8.33 | 29.79 | 0.21 | 333.33 | 124.42 | -0.00 | 6.89 | 5.93 |
| 22Q2 (11) | 2.84 | 11.81 | 7.58 | 2.2 | 13.99 | 83.33 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | 3.35 | 7.03 | 8.77 | 0.21 | 200.0 | 261.54 | 3.61 | -3.48 | 19.54 | 27.90 | -5.49 | 7.34 | 2.99 | -9.12 | -9.67 | 0.25 | 0.0 | -3.85 | 0.27 | -10.0 | -30.77 | 0.65 | 0.0 | -16.67 | 5.44 | -8.42 | -8.42 | 0 | -100.0 | -100.0 | 0.4 | 0.0 | -14.89 | 0.27 | 134.62 | 169.23 | 0.67 | 1775.0 | 63.41 | -0.36 | -20.0 | 21.74 | -0.09 | 91.67 | 89.41 | -0.00 | 51.38 | -2.07 |
| 22Q1 (10) | 2.54 | 8.09 | -11.81 | 1.93 | 6.63 | 60.83 | 0.13 | 0.0 | 44.44 | 0 | 0 | 0 | 3.13 | -6.29 | 16.36 | 0.07 | 115.22 | 138.89 | 3.74 | 4.47 | 37.0 | 29.52 | 0.84 | 15.8 | 3.29 | 4.11 | 22.3 | 0.25 | 0.0 | -3.85 | 0.3 | -9.09 | -26.83 | 0.65 | 0.0 | -17.72 | 5.94 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.4 | 0.0 | -14.89 | -0.78 | 8.24 | -188.89 | -0.04 | 63.64 | -107.41 | -0.3 | 31.82 | 30.23 | -1.08 | 16.28 | -54.29 | -0.00 | -92.57 | -115.22 |
| 21Q4 (9) | 2.35 | 13.53 | -31.88 | 1.81 | 23.13 | 90.53 | 0.13 | 0.0 | 116.67 | 0 | 0 | 0 | 3.34 | 7.05 | 9.51 | -0.46 | -666.67 | 0 | 3.58 | 7.83 | 16.23 | 29.27 | 5.27 | -8.57 | 3.16 | 0.64 | 27.94 | 0.25 | -3.85 | -3.85 | 0.33 | -8.33 | -25.0 | 0.65 | -16.67 | -17.72 | 5.94 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.4 | 0.0 | -14.89 | -0.85 | -117.95 | -844.44 | -0.11 | -131.43 | -115.28 | -0.44 | 6.38 | -10.0 | -1.29 | -50.0 | -163.27 | -0.00 | -7.9 | -15.62 |
| 21Q3 (8) | 2.07 | -21.59 | -44.35 | 1.47 | 22.5 | 56.38 | 0.13 | 18.18 | 333.33 | 0 | 0 | 0 | 3.12 | 1.3 | 11.43 | -0.06 | 53.85 | 0.0 | 3.32 | 9.93 | 4.73 | 27.81 | 6.99 | -19.83 | 3.14 | -5.14 | 69.73 | 0.26 | 0.0 | 0.0 | 0.36 | -7.69 | -23.4 | 0.78 | 0.0 | 0.0 | 5.94 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.4 | -14.89 | -14.89 | -0.39 | 0.0 | -333.33 | 0.35 | -14.63 | -50.7 | -0.47 | -2.17 | 6.0 | -0.86 | -1.18 | -45.76 | -0.00 | -1.02 | -5.28 |
| 21Q2 (7) | 2.64 | -8.33 | -18.01 | 1.2 | 0.0 | 21.21 | 0.11 | 22.22 | 0 | 0 | 0 | 0 | 3.08 | 14.5 | 41.94 | -0.13 | 27.78 | -425.0 | 3.02 | 10.62 | 13.96 | 25.99 | 1.96 | 0 | 3.31 | 23.05 | 136.43 | 0.26 | 0.0 | 0.0 | 0.39 | -4.88 | 0 | 0.78 | -1.27 | 81.4 | 5.94 | 0.0 | 3.48 | 0.34 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.39 | -44.44 | -1200.0 | 0.41 | -24.07 | -47.44 | -0.46 | -6.98 | 19.3 | -0.85 | -21.43 | -41.67 | -0.00 | -2.53 | 0.0 |
| 21Q1 (6) | 2.88 | -16.52 | -15.79 | 1.2 | 26.32 | 20.0 | 0.09 | 50.0 | 0 | 0 | 0 | 0 | 2.69 | -11.8 | 68.12 | -0.18 | 0 | -157.14 | 2.73 | -11.36 | 8.76 | 25.49 | -20.38 | 0 | 2.69 | 8.91 | 97.79 | 0.26 | 0.0 | 0.0 | 0.41 | -6.82 | 0 | 0.79 | 0.0 | 83.72 | 5.94 | 0.0 | 3.48 | 0.34 | 0.0 | 3.03 | 0.47 | 0.0 | 51.61 | -0.27 | -200.0 | -370.0 | 0.54 | -25.0 | -26.03 | -0.43 | -7.5 | 15.69 | -0.7 | -42.86 | -70.73 | -0.00 | -3.45 | 2.14 |
| 20Q4 (5) | 3.45 | -7.26 | 30.68 | 0.95 | 1.06 | 61.02 | 0.06 | 100.0 | 0 | 0 | 0 | 0 | 3.05 | 8.93 | 18.68 | 0 | 100.0 | -100.0 | 3.08 | -2.84 | 5.48 | 32.02 | -7.69 | 0 | 2.47 | 33.51 | 70.34 | 0.26 | 0.0 | 0.0 | 0.44 | -6.38 | 0 | 0.79 | 1.28 | 83.72 | 5.94 | 0.0 | 3.48 | 0.34 | 0.0 | 3.03 | 0.47 | 0.0 | 51.61 | -0.09 | 0.0 | -152.94 | 0.72 | 1.41 | -11.11 | -0.4 | 20.0 | 14.89 | -0.49 | 16.95 | -63.33 | -0.00 | 1.75 | 3.5 |
| 20Q3 (4) | 3.72 | 15.53 | 0.0 | 0.94 | -5.05 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 2.8 | 29.03 | 0.0 | -0.06 | -250.0 | 0.0 | 3.17 | 19.62 | 0.0 | 34.68 | 0 | 0.0 | 1.85 | 32.14 | 0.0 | 0.26 | 0.0 | 0.0 | 0.47 | 0 | 0.0 | 0.78 | 81.4 | 0.0 | 5.94 | 3.48 | 0.0 | 0.34 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.09 | -200.0 | 0.0 | 0.71 | -8.97 | 0.0 | -0.5 | 12.28 | 0.0 | -0.59 | 1.67 | 0.0 | -0.00 | 4.05 | 0.0 |
