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) | 3.05 | 1.33 | 1.85 | -8.87 | 0.27 | -91.89 | 0 | 0 | 7.59 | -19.08 | -0.75 | 0 | 2.02 | -12.93 | 26.61 | 7.6 | 6.32 | -20.0 | 2.8 | -8.2 | 4.64 | 177.84 | 0.06 | -14.29 | 11.66 | 0.0 | 0.02 | 100.0 | 1.33 | 3.91 | -0.75 | 0 | 0.6 | -55.56 | -1.39 | 0 | -2.14 | 0 | 0.09 | 7.54 |
| 2022 (9) | 3.01 | -19.52 | 2.03 | -38.48 | 3.33 | 909.09 | 0 | 0 | 9.38 | 0.21 | 0.01 | 0.0 | 2.32 | -20.0 | 24.73 | -20.17 | 7.9 | -5.5 | 3.05 | 0.99 | 1.67 | -62.72 | 0.07 | -12.5 | 11.66 | 0.43 | 0.01 | 0 | 1.28 | 8.47 | 0.07 | -36.36 | 1.35 | 4.65 | -1.33 | 0 | -1.26 | 0 | 0.08 | 3.33 |
| 2021 (8) | 3.74 | 9.68 | 3.3 | -5.44 | 0.33 | -10.81 | 0 | 0 | 9.36 | 15.7 | 0.01 | 0 | 2.9 | 7.41 | 30.98 | -7.17 | 8.36 | 22.94 | 3.02 | -0.98 | 4.48 | -6.86 | 0.08 | 14.29 | 11.61 | 0.96 | 0 | 0 | 1.18 | 0.0 | 0.11 | 0 | 1.29 | 10.26 | -1.36 | 0 | -1.25 | 0 | 0.08 | -13.85 |
| 2020 (7) | 3.41 | 60.09 | 3.49 | 10.09 | 0.37 | -11.9 | 0 | 0 | 8.09 | -21.0 | -0.44 | 0 | 2.7 | -5.92 | 33.37 | 19.08 | 6.8 | 69.15 | 3.05 | 3.74 | 4.81 | 168.72 | 0.07 | 600.0 | 11.5 | 0.0 | 0.22 | 175.0 | 1.18 | 21.65 | -0.23 | 0 | 1.17 | -43.2 | -1.12 | 0 | -1.35 | 0 | 0.09 | 21.02 |
| 2019 (6) | 2.13 | -30.62 | 3.17 | -47.08 | 0.42 | -16.0 | 0 | 0 | 10.24 | -28.89 | 1.48 | 1750.0 | 2.87 | -4.33 | 28.03 | 34.53 | 4.02 | -8.01 | 2.94 | 155.65 | 1.79 | -6.28 | 0.01 | -66.67 | 11.5 | 0.0 | 0.08 | 14.29 | 0.97 | 120.45 | 1.02 | 75.86 | 2.06 | 88.99 | -1.18 | 0 | -0.16 | 0 | 0.08 | 7.19 |
| 2018 (5) | 3.07 | -27.08 | 5.99 | 39.95 | 0.5 | -19.35 | 0 | 0 | 14.4 | 33.58 | 0.08 | -55.56 | 3.0 | -9.64 | 20.83 | -32.35 | 4.37 | -47.66 | 1.15 | 26.37 | 1.91 | 31.72 | 0.03 | -40.0 | 11.5 | -1.12 | 0.07 | 40.0 | 0.44 | 29.41 | 0.58 | 222.22 | 1.09 | 91.23 | -0.97 | 0 | -0.39 | 0 | 0.07 | 28.69 |
| 2017 (4) | 4.21 | 63.18 | 4.28 | -1.15 | 0.62 | -75.69 | 0 | 0 | 10.78 | 10.34 | 0.18 | -63.27 | 3.32 | -9.78 | 30.80 | -18.24 | 8.35 | 35.99 | 0.91 | -4.21 | 1.45 | -5.23 | 0.05 | -37.5 | 11.63 | 23.99 | 0.05 | 0 | 0.34 | 0 | 0.18 | -64.0 | 0.57 | 14.0 | -0.44 | 0 | -0.26 | 0 | 0.06 | -16.08 |
| 2016 (3) | 2.58 | 0.39 | 4.33 | -6.48 | 2.55 | 240.0 | 0 | 0 | 9.77 | -10.86 | 0.49 | 0 | 3.68 | -9.58 | 37.67 | 1.43 | 6.14 | 30.08 | 0.95 | 6.74 | 1.53 | -61.56 | 0.08 | -77.78 | 9.38 | 0.0 | 0 | 0 | 0 | 0 | 0.5 | 0 | 0.5 | 0 | -0.34 | 0 | 0.16 | -46.67 | 0.07 | -10.66 |
| 2015 (2) | 2.57 | -10.14 | 4.63 | 7.67 | 0.75 | 102.7 | 0 | 0 | 10.96 | 6.41 | -0.67 | 0 | 4.07 | -8.74 | 37.14 | -14.24 | 4.72 | 3.51 | 0.89 | 111.9 | 3.98 | 87.74 | 0.36 | -14.29 | 9.38 | 1.85 | 0.05 | 150.0 | 0 | 0 | -0.08 | 0 | -0.03 | 0 | 0.38 | 0.0 | 0.3 | -76.19 | 0.08 | 4.39 |
| 2014 (1) | 2.86 | 73.33 | 4.3 | -20.66 | 0.37 | -45.59 | 0.16 | 0 | 10.3 | -36.06 | 0.29 | 26.09 | 4.46 | 24.58 | 43.30 | 94.85 | 4.56 | 10.14 | 0.42 | 0.0 | 2.12 | 87.61 | 0.42 | 2.44 | 9.21 | 29.54 | 0.02 | 0 | 0 | 0 | 0.88 | 20.55 | 0.9 | 23.29 | 0.38 | 192.31 | 1.26 | 46.51 | 0.07 | 3.68 |
| 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) | 3.44 | -2.27 | 12.05 | 1.87 | 14.72 | -7.43 | 0.31 | 0.0 | 19.23 | 0 | 0 | 0 | 1.56 | -3.7 | -36.84 | -0.16 | -33.33 | 44.83 | 1.99 | -2.45 | -7.44 | 31.00 | 11.38 | 10.72 | 6.08 | -3.18 | -9.25 | 2.89 | 9.89 | 5.86 | 4.76 | 3.7 | 2.59 | 0.06 | 0.0 | 0.0 | 11.66 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | -1.11 | -19.35 | -60.87 | 0.24 | -42.86 | -63.64 | -0.86 | 30.08 | 19.63 | -1.97 | 8.8 | -11.93 | 0.09 | 0.16 | 2.52 |
| 24Q2 (19) | 3.52 | 0.57 | 30.86 | 1.63 | -8.43 | -19.7 | 0.31 | 3.33 | 3.33 | 0 | 0 | 0 | 1.62 | 7.28 | 6.58 | -0.12 | -50.0 | 14.29 | 2.04 | 1.49 | -2.39 | 27.83 | 0.11 | -2.92 | 6.28 | -2.48 | -12.66 | 2.63 | 0.77 | -10.24 | 4.59 | 0.88 | -2.13 | 0.06 | 0.0 | 0.0 | 11.66 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | -0.93 | -13.41 | -126.83 | 0.42 | -20.75 | -55.32 | -1.23 | -13.89 | 13.99 | -2.16 | -13.68 | -17.39 | 0.09 | 2.05 | 7.04 |
| 24Q1 (18) | 3.5 | 14.75 | 28.21 | 1.78 | -3.78 | -21.24 | 0.3 | 11.11 | -91.04 | 0 | 0 | 0 | 1.51 | -12.72 | -20.11 | -0.08 | -100.0 | 70.37 | 2.01 | -0.5 | -0.5 | 27.80 | 4.73 | 20.01 | 6.44 | 1.9 | -14.59 | 2.61 | -6.79 | -12.12 | 4.55 | -1.94 | 160.0 | 0.06 | 0.0 | -14.29 | 11.66 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 1.33 | 0.0 | 3.91 | -0.82 | -9.33 | -310.0 | 0.53 | -11.67 | -50.93 | -1.08 | 22.3 | 5.26 | -1.9 | 11.21 | -41.79 | 0.09 | -1.04 | 4.89 |
| 23Q4 (17) | 3.05 | -0.65 | 1.33 | 1.85 | -8.42 | -8.87 | 0.27 | 3.85 | -91.89 | 0 | 0 | 0 | 1.73 | -29.96 | -3.89 | -0.04 | 86.21 | 84.62 | 2.02 | -6.05 | -12.93 | 26.54 | -5.18 | 7.32 | 6.32 | -5.67 | -20.0 | 2.8 | 2.56 | -8.2 | 4.64 | 0.0 | 177.84 | 0.06 | 0.0 | -14.29 | 11.66 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 1.33 | 0.0 | 3.91 | -0.75 | -8.7 | -1171.43 | 0.6 | -9.09 | -55.56 | -1.39 | -29.91 | -4.51 | -2.14 | -21.59 | -69.84 | 0.09 | 1.36 | 7.54 |
| 23Q3 (16) | 3.07 | 14.13 | -20.26 | 2.02 | -0.49 | -27.6 | 0.26 | -13.33 | -92.24 | 0 | 0 | 0 | 2.47 | 62.5 | 18.75 | -0.29 | -107.14 | -462.5 | 2.15 | 2.87 | -17.94 | 27.99 | -2.35 | 4.82 | 6.7 | -6.82 | -18.19 | 2.73 | -6.83 | -15.48 | 4.64 | -1.07 | 168.21 | 0.06 | 0.0 | -14.29 | 11.66 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 1.33 | 0.0 | 3.91 | -0.69 | -68.29 | -346.43 | 0.66 | -29.79 | -57.69 | -1.07 | 25.17 | 10.83 | -1.76 | 4.35 | -91.3 | 0.09 | 4.57 | 7.0 |
| 23Q2 (15) | 2.69 | -1.47 | -25.07 | 2.03 | -10.18 | -19.12 | 0.3 | -91.04 | -91.04 | 0 | 0 | 0 | 1.52 | -19.58 | -48.47 | -0.14 | 48.15 | -207.69 | 2.09 | 3.47 | -23.72 | 28.67 | 23.76 | 8.92 | 7.19 | -4.64 | -15.21 | 2.93 | -1.35 | -7.28 | 4.69 | 168.0 | 160.56 | 0.06 | -14.29 | -14.29 | 11.66 | 0.0 | 0.09 | 0.02 | 100.0 | 100.0 | 1.33 | 3.91 | 3.91 | -0.41 | -105.0 | -305.0 | 0.94 | -12.96 | -36.91 | -1.43 | -25.44 | -10.85 | -1.84 | -37.31 | -68.81 | 0.09 | 0.0 | 1.94 |
| 23Q1 (14) | 2.73 | -9.3 | -23.96 | 2.26 | 11.33 | -33.72 | 3.35 | 0.6 | 915.15 | 0 | 0 | 0 | 1.89 | 5.0 | -25.88 | -0.27 | -3.85 | -485.71 | 2.02 | -12.93 | -32.21 | 23.17 | -6.34 | -23.51 | 7.54 | -4.56 | -20.13 | 2.97 | -2.62 | -5.11 | 1.75 | 4.79 | -61.37 | 0.07 | 0.0 | -12.5 | 11.66 | 0.0 | 0.09 | 0.01 | 0.0 | 0 | 1.28 | 0.0 | 8.47 | -0.2 | -385.71 | -211.11 | 1.08 | -20.0 | -20.59 | -1.14 | 14.29 | -9.62 | -1.34 | -6.35 | -55.81 | 0.09 | 1.46 | 3.01 |
| 22Q4 (13) | 3.01 | -21.82 | -19.52 | 2.03 | -27.24 | -38.48 | 3.33 | -0.6 | 909.09 | 0 | 0 | 0 | 1.8 | -13.46 | -19.28 | -0.26 | -425.0 | 3.7 | 2.32 | -11.45 | -20.0 | 24.73 | -7.39 | -20.17 | 7.9 | -3.54 | -5.5 | 3.05 | -5.57 | 0.99 | 1.67 | -3.47 | -62.72 | 0.07 | 0.0 | -12.5 | 11.66 | 0.0 | 0.43 | 0.01 | 0.0 | 0 | 1.28 | 0.0 | 8.47 | 0.07 | -75.0 | -36.36 | 1.35 | -13.46 | 4.65 | -1.33 | -10.83 | 2.21 | -1.26 | -36.96 | -0.8 | 0.08 | 0.84 | 3.33 |
| 22Q3 (12) | 3.85 | 7.24 | 1.05 | 2.79 | 11.16 | -15.2 | 3.35 | 0.0 | 946.88 | 0 | 0 | 0 | 2.08 | -29.49 | -22.39 | 0.08 | -38.46 | -11.11 | 2.62 | -4.38 | -9.34 | 26.71 | 1.47 | -12.95 | 8.19 | -3.42 | 0.86 | 3.23 | 2.22 | 6.95 | 1.73 | -3.89 | -62.06 | 0.07 | 0.0 | 16.67 | 11.66 | 0.09 | 0.43 | 0.01 | 0.0 | -95.45 | 1.28 | 0.0 | 8.47 | 0.28 | 40.0 | 86.67 | 1.56 | 4.7 | 0.65 | -1.2 | 6.98 | 20.53 | -0.92 | 15.6 | 32.35 | 0.08 | -0.38 | -4.35 |
| 22Q2 (11) | 3.59 | 0.0 | 7.81 | 2.51 | -26.39 | -22.77 | 3.35 | 915.15 | 946.88 | 0 | 0 | 0 | 2.95 | 15.69 | 23.95 | 0.13 | 85.71 | -23.53 | 2.74 | -8.05 | -5.84 | 26.32 | -13.09 | -20.31 | 8.48 | -10.17 | 4.69 | 3.16 | 0.96 | 4.64 | 1.8 | -60.26 | -61.21 | 0.07 | -12.5 | 0.0 | 11.65 | 0.0 | 1.3 | 0.01 | 0 | -95.45 | 1.28 | 8.47 | 8.47 | 0.2 | 11.11 | 300.0 | 1.49 | 9.56 | 2.05 | -1.29 | -24.04 | 8.51 | -1.09 | -26.74 | 19.85 | 0.08 | 1.06 | -6.42 |
| 22Q1 (10) | 3.59 | -4.01 | -0.55 | 3.41 | 3.33 | -4.48 | 0.33 | 0.0 | -8.33 | 0 | 0 | 0 | 2.55 | 14.35 | 23.19 | 0.07 | 125.93 | 250.0 | 2.98 | 2.76 | 8.36 | 30.28 | -2.25 | -6.39 | 9.44 | 12.92 | 20.25 | 3.13 | 3.64 | 3.99 | 4.53 | 1.12 | -3.82 | 0.08 | 0.0 | 14.29 | 11.65 | 0.34 | 1.3 | 0 | 0 | -100.0 | 1.18 | 0.0 | 0.0 | 0.18 | 63.64 | 250.0 | 1.36 | 5.43 | 6.25 | -1.04 | 23.53 | 10.34 | -0.86 | 31.2 | 32.81 | 0.08 | 1.78 | -9.72 |
| 21Q4 (9) | 3.74 | -1.84 | 9.68 | 3.3 | 0.3 | -5.44 | 0.33 | 3.12 | -10.81 | 0 | 0 | 0 | 2.23 | -16.79 | -2.62 | -0.27 | -400.0 | -92.86 | 2.9 | 0.35 | 7.41 | 30.98 | 0.99 | -7.17 | 8.36 | 2.96 | 22.94 | 3.02 | 0.0 | -0.98 | 4.48 | -1.75 | -6.86 | 0.08 | 33.33 | 14.29 | 11.61 | 0.0 | 0.96 | 0 | -100.0 | -100.0 | 1.18 | 0.0 | 0.0 | 0.11 | -26.67 | 147.83 | 1.29 | -16.77 | 10.26 | -1.36 | 9.93 | -21.43 | -1.25 | 8.09 | 7.41 | 0.08 | -6.65 | -13.85 |
| 21Q3 (8) | 3.81 | 14.41 | 13.06 | 3.29 | 1.23 | -8.61 | 0.32 | 0.0 | -36.0 | 0 | 0 | 0 | 2.68 | 12.61 | 29.47 | 0.09 | -47.06 | 228.57 | 2.89 | -0.69 | 7.04 | 30.68 | -7.12 | -11.48 | 8.12 | 0.25 | 23.97 | 3.02 | 0.0 | -0.33 | 4.56 | -1.72 | -7.88 | 0.06 | -14.29 | -14.29 | 11.61 | 0.96 | 0.96 | 0.22 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0.15 | 200.0 | 250.0 | 1.55 | 6.16 | 18.32 | -1.51 | -7.09 | -24.79 | -1.36 | 0.0 | -3.82 | 0.09 | -2.54 | -7.36 |
| 21Q2 (7) | 3.33 | -7.76 | -18.38 | 3.25 | -8.96 | -0.31 | 0.32 | -11.11 | -23.81 | 0 | 0 | 0 | 2.38 | 14.98 | 14.98 | 0.17 | 750.0 | 342.86 | 2.91 | 5.82 | 14.12 | 33.03 | 2.09 | 0 | 8.1 | 3.18 | 90.59 | 3.02 | 0.33 | -0.66 | 4.64 | -1.49 | -2.11 | 0.07 | 0.0 | 600.0 | 11.5 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0.05 | 141.67 | 266.67 | 1.46 | 14.06 | 6.57 | -1.41 | -21.55 | 10.19 | -1.36 | -6.25 | 15.0 | 0.09 | -2.5 | -4.2 |
| 21Q1 (6) | 3.61 | 5.87 | 28.01 | 3.57 | 2.29 | 3.18 | 0.36 | -2.7 | -14.29 | 0 | 0 | 0 | 2.07 | -9.61 | 24.7 | 0.02 | 114.29 | 113.33 | 2.75 | 1.85 | 22.22 | 32.35 | -3.06 | 0 | 7.85 | 15.44 | 94.31 | 3.01 | -1.31 | -3.53 | 4.71 | -2.08 | 153.23 | 0.07 | 0.0 | 600.0 | 11.5 | 0.0 | 0.0 | 0.22 | 0.0 | 175.0 | 1.18 | 0.0 | 21.65 | -0.12 | 47.83 | -114.12 | 1.28 | 9.4 | -32.28 | -1.16 | -3.57 | 21.62 | -1.28 | 5.19 | -103.17 | 0.09 | -2.88 | 5.81 |
| 20Q4 (5) | 3.41 | 1.19 | 60.09 | 3.49 | -3.06 | 10.09 | 0.37 | -26.0 | -11.9 | 0 | 0 | 0 | 2.29 | 10.63 | 15.08 | -0.14 | -100.0 | -111.29 | 2.7 | 0.0 | -5.92 | 33.37 | -3.71 | 0 | 6.8 | 3.82 | 69.15 | 3.05 | 0.66 | 3.74 | 4.81 | -2.83 | 168.72 | 0.07 | 0.0 | 600.0 | 11.5 | 0.0 | 0.0 | 0.22 | 0.0 | 175.0 | 1.18 | 0.0 | 21.65 | -0.23 | -130.0 | -122.55 | 1.17 | -10.69 | -43.2 | -1.12 | 7.44 | 5.08 | -1.35 | -3.05 | -743.75 | 0.09 | 0.39 | 21.02 |
| 20Q3 (4) | 3.37 | -17.4 | 0.0 | 3.6 | 10.43 | 0.0 | 0.5 | 19.05 | 0.0 | 0 | 0 | 0.0 | 2.07 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 2.7 | 5.88 | 0.0 | 34.66 | 0 | 0.0 | 6.55 | 54.12 | 0.0 | 3.03 | -0.33 | 0.0 | 4.95 | 4.43 | 0.0 | 0.07 | 600.0 | 0.0 | 11.5 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | -0.1 | -233.33 | 0.0 | 1.31 | -4.38 | 0.0 | -1.21 | 22.93 | 0.0 | -1.31 | 18.12 | 0.0 | 0.09 | 0.78 | 0.0 |
