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) | 6.6 | 15.18 | 6.5 | -13.33 | 0.5 | 2.04 | 0 | 0 | 23.69 | -1.21 | 0.91 | 65.45 | 4.92 | 28.12 | 20.77 | 29.69 | 5.85 | -3.78 | 0 | 0 | 8.47 | -5.57 | 0.01 | 0.0 | 8.87 | 0.0 | 0.56 | 0.0 | 0.36 | 0.0 | -1.8 | 0 | -0.88 | 0 | -0.69 | 0 | -2.49 | 0 | 0.00 | -46.65 |
| 2022 (9) | 5.73 | -0.17 | 7.5 | -25.0 | 0.49 | 308.33 | 0 | 0 | 23.98 | 3.76 | 0.55 | 0 | 3.84 | -33.56 | 16.01 | -35.97 | 6.08 | -5.44 | 0 | 0 | 8.97 | 14.12 | 0.01 | 0.0 | 8.87 | 0.0 | 0.56 | 0.0 | 0.36 | 0.0 | -2.66 | 0 | -1.74 | 0 | -0.66 | 0 | -3.32 | 0 | 0.01 | 63.16 |
| 2021 (8) | 5.74 | -7.72 | 10.0 | 11.11 | 0.12 | 0 | 0 | 0 | 23.11 | 4.9 | -0.87 | 0 | 5.78 | 74.62 | 25.01 | 66.46 | 6.43 | 21.32 | 0 | 0 | 7.86 | 115.34 | 0.01 | -66.67 | 8.87 | 0.0 | 0.56 | 0.0 | 0.36 | 0.0 | -3.22 | 0 | -2.3 | 0 | -0.84 | 0 | -4.06 | 0 | 0.00 | -37.42 |
| 2020 (7) | 6.22 | -10.89 | 9.0 | 12.5 | 0 | 0 | 0 | 0 | 22.03 | 6.84 | -0.76 | 0 | 3.31 | -33.53 | 15.02 | -37.79 | 5.3 | 6.0 | 0 | 0 | 3.65 | 0 | 0.03 | 0.0 | 8.87 | 0.0 | 0.56 | 0.0 | 0.36 | 0.0 | -2.31 | 0 | -1.4 | 0 | -0.77 | 0 | -3.08 | 0 | 0.01 | -37.7 |
| 2019 (6) | 6.98 | -14.98 | 8.0 | -8.26 | 0 | 0 | 0 | 0 | 20.62 | 6.51 | -1.53 | 0 | 4.98 | 29.35 | 24.15 | 21.45 | 5.0 | -22.12 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 8.87 | 0.0 | 0.56 | 0.0 | 0.36 | 12.5 | -1.58 | 0 | -0.66 | 0 | -0.77 | 0 | -2.35 | 0 | 0.01 | -23.23 |
| 2018 (5) | 8.21 | -42.91 | 8.72 | 9.0 | 0 | 0 | 0 | 0 | 19.36 | 0.68 | -1.91 | 0 | 3.85 | 13.24 | 19.89 | 12.47 | 6.42 | 8.26 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 8.87 | 0.0 | 0.56 | 100.0 | 0.32 | 0 | 0.04 | -98.53 | 0.92 | -69.54 | -0.53 | 0 | -0.49 | 0 | 0.01 | 213.47 |
| 2017 (4) | 14.38 | 173.38 | 8.0 | -3.5 | 0 | 0 | 0 | 0 | 19.23 | -13.46 | 2.84 | 0 | 3.4 | -2.86 | 17.68 | 12.25 | 5.93 | -7.34 | 0 | 0 | 0 | 0 | 0.06 | 50.0 | 8.87 | 0.0 | 0.28 | -86.0 | 0 | 0 | 2.73 | 0 | 3.02 | 978.57 | -0.32 | 0 | 2.41 | 0 | 0.00 | -68.3 |
| 2016 (3) | 5.26 | 7.57 | 8.29 | 11.73 | 0 | 0 | 0 | 0 | 22.22 | 4.76 | -1.7 | 0 | 3.5 | -13.79 | 15.75 | -17.71 | 6.4 | 9.97 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 8.87 | 0.0 | 2.0 | -10.31 | 0 | 0 | -1.71 | 0 | 0.28 | -86.0 | -0.13 | 0 | -1.84 | 0 | 0.01 | 0 |
| 2015 (2) | 4.89 | -30.24 | 7.42 | -15.87 | 0 | 0 | 0 | 0 | 21.21 | -29.02 | -2.33 | 0 | 4.06 | -4.92 | 19.14 | 33.95 | 5.82 | -0.34 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 8.87 | 0.0 | 2.23 | 1.83 | 0 | 0 | -0.23 | 0 | 2.0 | -57.08 | 0.48 | -25.0 | 0.25 | -91.94 | 0.00 | 0 |
| 2014 (1) | 7.01 | -10.93 | 8.82 | 5.25 | 0 | 0 | 0 | 0 | 29.88 | -5.23 | 0.38 | 90.0 | 4.27 | -18.82 | 14.29 | -14.34 | 5.84 | 4.85 | 0 | 0 | 0 | 0 | 0.07 | -22.22 | 8.87 | 0.0 | 2.19 | 0.92 | 0 | 0 | 2.46 | 267.16 | 4.66 | 3.56 | 0.64 | 540.0 | 3.1 | 302.6 | 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) | 5.84 | -12.57 | -9.88 | 1.5 | 0.0 | -80.0 | 0.65 | 14.04 | 32.65 | 0 | 0 | 0 | 6.79 | -10.3 | 3.98 | 0.74 | -18.68 | 17.46 | 6.2 | -3.12 | 32.48 | 21.59 | -4.0 | 1.07 | 5.43 | -0.18 | -10.4 | 0 | 0 | 0 | 11.09 | -13.22 | 28.95 | 0.01 | 0.0 | 0.0 | 9.06 | 2.14 | 2.14 | 0 | 0 | -100.0 | 0.36 | 0.0 | 0.0 | 2.68 | 38.14 | 205.51 | 3.04 | 32.75 | 287.65 | -0.54 | -3.85 | 1.82 | 2.14 | 50.7 | 169.26 | 0.00 | -12.79 | -46.8 |
| 24Q2 (19) | 6.68 | -3.75 | 29.21 | 1.5 | -76.92 | -81.3 | 0.57 | 14.0 | 16.33 | 0 | 0 | 0 | 7.57 | 5.58 | 42.83 | 0.91 | -10.78 | 1400.0 | 6.4 | 25.74 | 59.6 | 22.49 | 15.71 | 21.92 | 5.44 | -2.51 | -8.26 | 0 | 0 | 0 | 12.78 | 53.24 | 46.56 | 0.01 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.36 | 0.0 | 0.0 | 1.94 | 351.95 | 161.2 | 2.29 | 1535.71 | 201.78 | -0.52 | 7.14 | 24.64 | 1.42 | 206.77 | 136.79 | 0.00 | -12.17 | -43.0 |
| 24Q1 (18) | 6.94 | 5.15 | 54.91 | 6.5 | 0.0 | -13.33 | 0.5 | 0.0 | 2.04 | 0 | 0 | 0 | 7.17 | -0.28 | 53.53 | 1.02 | 29.11 | 331.82 | 5.09 | 3.46 | 47.11 | 19.43 | -6.42 | 26.66 | 5.58 | -4.62 | -3.96 | 0 | 0 | 0 | 8.34 | -1.53 | -5.66 | 0.01 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -0.77 | 57.22 | 75.08 | 0.14 | 115.91 | 106.42 | -0.56 | 18.84 | 15.15 | -1.33 | 46.59 | 64.53 | 0.00 | -8.69 | -45.37 |
| 23Q4 (17) | 6.6 | 1.85 | 15.18 | 6.5 | -13.33 | -13.33 | 0.5 | 2.04 | 2.04 | 0 | 0 | 0 | 7.19 | 10.11 | 32.9 | 0.79 | 25.4 | 1228.57 | 4.92 | 5.13 | 28.12 | 20.77 | -2.77 | 29.69 | 5.85 | -3.47 | -3.78 | 0 | 0 | 0 | 8.47 | -1.51 | -5.57 | 0.01 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -1.8 | 29.13 | 32.33 | -0.88 | 45.68 | 49.43 | -0.69 | -25.45 | -4.55 | -2.49 | 19.42 | 25.0 | 0.00 | -23.94 | -46.65 |
| 23Q3 (16) | 6.48 | 25.34 | 21.35 | 7.5 | -6.48 | -6.25 | 0.49 | 0.0 | 2.08 | 0 | 0 | 0 | 6.53 | 23.21 | 2.67 | 0.63 | 1000.0 | -4.55 | 4.68 | 16.71 | -0.43 | 21.36 | 15.8 | 9.89 | 6.06 | 2.19 | -7.2 | 0 | 0 | 0 | 8.6 | -1.38 | -5.39 | 0.01 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -2.54 | 19.87 | 2.31 | -1.62 | 28.0 | 3.57 | -0.55 | 20.29 | 6.78 | -3.09 | 19.95 | 3.13 | 0.00 | -6.56 | -37.88 |
| 23Q2 (15) | 5.17 | 15.4 | 10.94 | 8.02 | 6.93 | -5.65 | 0.49 | 0.0 | 36.11 | 0 | 0 | 0 | 5.3 | 13.49 | -13.26 | -0.07 | 84.09 | -138.89 | 4.01 | 15.9 | -19.32 | 18.45 | 20.21 | -10.48 | 5.93 | 2.07 | -10.69 | 0 | 0 | 0 | 8.72 | -1.36 | -5.32 | 0.01 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -3.17 | -2.59 | 2.76 | -2.25 | -3.21 | 4.26 | -0.69 | -4.55 | 1.43 | -3.86 | -2.93 | 2.53 | 0.00 | -15.82 | -44.8 |
| 23Q1 (14) | 4.48 | -21.82 | 16.36 | 7.5 | 0.0 | -25.0 | 0.49 | 0.0 | 104.17 | 0 | 0 | 0 | 4.67 | -13.68 | -23.44 | -0.44 | -528.57 | -100.0 | 3.46 | -9.9 | -35.81 | 15.34 | -4.18 | -32.22 | 5.81 | -4.44 | -11.3 | 0 | 0 | 0 | 8.84 | -1.45 | 12.9 | 0.01 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -3.09 | -16.17 | 10.17 | -2.18 | -25.29 | 13.49 | -0.66 | 0.0 | 2.94 | -3.75 | -12.95 | 8.98 | 0.01 | -10.84 | 188.76 |
| 22Q4 (13) | 5.73 | 7.3 | -0.17 | 7.5 | -6.25 | -25.0 | 0.49 | 2.08 | 308.33 | 0 | 0 | 0 | 5.41 | -14.94 | -3.57 | -0.07 | -110.61 | 86.0 | 3.84 | -18.3 | -33.56 | 16.01 | -17.62 | -35.95 | 6.08 | -6.89 | -5.44 | 0 | 0 | 0 | 8.97 | -1.32 | 14.12 | 0.01 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -2.66 | -2.31 | 17.39 | -1.74 | -3.57 | 24.35 | -0.66 | -11.86 | 21.43 | -3.32 | -4.08 | 18.23 | 0.01 | -11.42 | 63.16 |
| 22Q3 (12) | 5.34 | 14.59 | 25.06 | 8.0 | -5.88 | -5.88 | 0.48 | 33.33 | 0 | 0 | 0 | 0 | 6.36 | 4.09 | 0.95 | 0.66 | 266.67 | 450.0 | 4.7 | -5.43 | -21.8 | 19.44 | -5.67 | -27.88 | 6.53 | -1.66 | 2.03 | 0 | 0 | 0 | 9.09 | -1.3 | 15.36 | 0.01 | 0.0 | -50.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -2.6 | 20.25 | 2.99 | -1.68 | 28.51 | 4.55 | -0.59 | 15.71 | 32.18 | -3.19 | 19.44 | 10.14 | 0.01 | -16.98 | 10.71 |
| 22Q2 (11) | 4.66 | 21.04 | -17.81 | 8.5 | -15.0 | -16.67 | 0.36 | 50.0 | 0 | 0 | 0 | 0 | 6.11 | 0.16 | 5.34 | 0.18 | 181.82 | 185.71 | 4.97 | -7.79 | 9.96 | 20.61 | -8.98 | 0.66 | 6.64 | 1.37 | 9.57 | 0 | 0 | 0 | 9.21 | 17.62 | 64.76 | 0.01 | 0.0 | -50.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -3.26 | 5.23 | -16.43 | -2.35 | 6.75 | -25.0 | -0.7 | -2.94 | 17.65 | -3.96 | 3.88 | -8.49 | 0.01 | 340.38 | -7.24 |
| 22Q1 (10) | 3.85 | -32.93 | -34.52 | 10.0 | 0.0 | 3.09 | 0.24 | 100.0 | 0 | 0 | 0 | 0 | 6.1 | 8.73 | 12.75 | -0.22 | 56.0 | 21.43 | 5.39 | -6.75 | 33.42 | 22.64 | -9.45 | 24.51 | 6.55 | 1.87 | 21.75 | 0 | 0 | 0 | 7.83 | -0.38 | 62.11 | 0.01 | 0.0 | -50.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -3.44 | -6.83 | -32.82 | -2.52 | -9.57 | -50.9 | -0.68 | 19.05 | 13.92 | -4.12 | -1.48 | -21.89 | 0.00 | -49.62 | -46.44 |
| 21Q4 (9) | 5.74 | 34.43 | -7.72 | 10.0 | 17.65 | 11.11 | 0.12 | 0 | 0 | 0 | 0 | 0 | 5.61 | -10.95 | 17.12 | -0.5 | -516.67 | -4.17 | 5.78 | -3.83 | 74.62 | 25.00 | -7.24 | 66.39 | 6.43 | 0.47 | 21.32 | 0 | 0 | 0 | 7.86 | -0.25 | 115.34 | 0.01 | -50.0 | -66.67 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -3.22 | -20.15 | -39.39 | -2.3 | -30.68 | -64.29 | -0.84 | 3.45 | -9.09 | -4.06 | -14.37 | -31.82 | 0.00 | -39.89 | -37.42 |
| 21Q3 (8) | 4.27 | -24.69 | -42.99 | 8.5 | -16.67 | -12.37 | 0 | 0 | 0 | 0 | 0 | 0 | 6.3 | 8.62 | 3.62 | 0.12 | 157.14 | 185.71 | 6.01 | 32.96 | 42.42 | 26.95 | 31.65 | 46.63 | 6.4 | 5.61 | 13.27 | 0 | 0 | 0 | 7.88 | 40.97 | 115.89 | 0.02 | 0.0 | -33.33 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -2.68 | 4.29 | -44.09 | -1.76 | 6.38 | -85.26 | -0.87 | -2.35 | -3.57 | -3.55 | 2.74 | -31.48 | 0.01 | -30.44 | -31.35 |
| 21Q2 (7) | 5.67 | -3.57 | -19.8 | 10.2 | 5.15 | 5.15 | 0 | 0 | 0 | 0 | 0 | 0 | 5.8 | 7.21 | -2.36 | -0.21 | 25.0 | -320.0 | 4.52 | 11.88 | -12.06 | 20.47 | 12.59 | 0 | 6.06 | 12.64 | 2.36 | 0 | 0 | 0 | 5.59 | 15.73 | 0 | 0.02 | 0.0 | -33.33 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -2.8 | -8.11 | -61.85 | -1.88 | -12.57 | -132.1 | -0.85 | -7.59 | 8.6 | -3.65 | -7.99 | -37.22 | 0.01 | 154.28 | 116.95 |
| 21Q1 (6) | 5.88 | -5.47 | -23.74 | 9.7 | 7.78 | 11.49 | 0 | 0 | 0 | 0 | 0 | 0 | 5.41 | 12.94 | 3.64 | -0.28 | 41.67 | -180.0 | 4.04 | 22.05 | 1.0 | 18.18 | 21.01 | 0 | 5.38 | 1.51 | 4.67 | 0 | 0 | 0 | 4.83 | 32.33 | 0 | 0.02 | -33.33 | -33.33 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -2.59 | -12.12 | -55.09 | -1.67 | -19.29 | -119.74 | -0.79 | -2.6 | 2.47 | -3.38 | -9.74 | -36.29 | 0.00 | -41.13 | -51.77 |
| 20Q4 (5) | 6.22 | -16.96 | -10.89 | 9.0 | -7.22 | 12.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.79 | -21.22 | -16.26 | -0.48 | -242.86 | -128.57 | 3.31 | -21.56 | -33.53 | 15.02 | -18.25 | 0 | 5.3 | -6.19 | 6.0 | 0 | 0 | 0 | 3.65 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -2.31 | -24.19 | -46.2 | -1.4 | -47.37 | -112.12 | -0.77 | 8.33 | 0.0 | -3.08 | -14.07 | -31.06 | 0.01 | -34.06 | -37.7 |
| 20Q3 (4) | 7.49 | 5.94 | 0.0 | 9.7 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.08 | 2.36 | 0.0 | -0.14 | -180.0 | 0.0 | 4.22 | -17.9 | 0.0 | 18.38 | 0 | 0.0 | 5.65 | -4.56 | 0.0 | 0 | 0 | 0.0 | 3.65 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 8.87 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | -1.86 | -7.51 | 0.0 | -0.95 | -17.28 | 0.0 | -0.84 | 9.68 | 0.0 | -2.7 | -1.5 | 0.0 | 0.01 | 119.82 | 0.0 |
