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) | 3.29 | -2.66 | 2.05 | -27.82 | 1.02 | -1.92 | 0 | 0 | 16.37 | -15.58 | -0.14 | 0 | 5.15 | -9.97 | 31.46 | 6.64 | 1.58 | -42.12 | 0 | 0 | 0.06 | -40.0 | 0.01 | 0.0 | 3.79 | 2.16 | 0.07 | 40.0 | 0.38 | 0.0 | 0.05 | -84.85 | 0.5 | -34.21 | -0.33 | 0 | -0.28 | 0 | 0.00 | 0 |
| 2022 (9) | 3.38 | 79.79 | 2.84 | 33.96 | 1.04 | 0.0 | 0 | 0 | 19.39 | 1.31 | 0.21 | -34.38 | 5.72 | -7.44 | 29.50 | -8.64 | 2.73 | -4.21 | 0 | 0 | 0.1 | -37.5 | 0.01 | 0.0 | 3.71 | 0.0 | 0.05 | 400.0 | 0.38 | 80.95 | 0.33 | 3.12 | 0.76 | 38.18 | -0.26 | 0 | 0.07 | 0 | 0.00 | 0 |
| 2021 (8) | 1.88 | 8.05 | 2.12 | -4.93 | 1.04 | 0.0 | 0 | 0 | 19.14 | 30.29 | 0.32 | 146.15 | 6.18 | -0.48 | 32.29 | -23.62 | 2.85 | 20.25 | 0 | 0 | 0.16 | -44.83 | 0.01 | 0 | 3.71 | 20.45 | 0.01 | 0 | 0.21 | 133.33 | 0.32 | 146.15 | 0.55 | 150.0 | -0.38 | 0 | -0.06 | 0 | 0.00 | 0 |
| 2020 (7) | 1.74 | 38.1 | 2.23 | -15.53 | 1.04 | 5100.0 | 0 | 0 | 14.69 | 78.06 | 0.13 | 0 | 6.21 | 84.27 | 42.27 | 3.49 | 2.37 | 100.85 | 0 | 0 | 0.29 | 1350.0 | 0 | 0 | 3.08 | 0.0 | 0 | 0 | 0.09 | -59.09 | 0.13 | 0 | 0.22 | 144.44 | -0.39 | 0 | -0.26 | 0 | 0.00 | 0 |
| 2019 (6) | 1.26 | -14.86 | 2.64 | -2.94 | 0.02 | 0 | 0 | 0 | 8.25 | -21.13 | -0.65 | 0 | 3.37 | -18.0 | 40.85 | 3.96 | 1.18 | -9.92 | 0 | 0 | 0.02 | 0 | 0 | 0 | 3.08 | 4.05 | 0.14 | 16.67 | 0.22 | 29.41 | -0.27 | 0 | 0.09 | -89.29 | -0.36 | 0 | -0.63 | 0 | 0.00 | 0 |
| 2018 (5) | 1.48 | 32.14 | 2.72 | -9.63 | 0 | 0 | 0 | 0 | 10.46 | 1.65 | 0.19 | -26.92 | 4.11 | -24.86 | 39.29 | -26.08 | 1.31 | 23.58 | 0 | 0 | 0 | 0 | 0 | 0 | 2.96 | 4.23 | 0.12 | 33.33 | 0.17 | 0 | 0.55 | -17.91 | 0.84 | 9.09 | -0.22 | 0 | 0.33 | -34.0 | 0.00 | 0 |
| 2017 (4) | 1.12 | -32.12 | 3.01 | 18.5 | 0.11 | -52.17 | 0 | 0 | 10.29 | 15.49 | 0.26 | -84.88 | 5.47 | 31.49 | 53.16 | 13.86 | 1.06 | 16.48 | 0 | 0 | 0 | 0 | 0 | 0 | 2.84 | 30.28 | 0.09 | 0 | 0 | 0 | 0.67 | -29.47 | 0.77 | -18.95 | -0.17 | 0 | 0.5 | -45.65 | 0.00 | 0 |
| 2016 (3) | 1.65 | 37.5 | 2.54 | -43.05 | 0.23 | -46.51 | 0 | 0 | 8.91 | 4.95 | 1.72 | 0 | 4.16 | 43.45 | 46.69 | 36.69 | 0.91 | -3.19 | 0 | 0 | 0.11 | -76.09 | 0 | 0 | 2.18 | -83.96 | 0 | 0 | 0 | 0 | 0.95 | 0 | 0.95 | 0 | -0.03 | 0 | 0.92 | 0 | 0.00 | 0 |
| 2015 (2) | 1.2 | -27.71 | 4.46 | -35.73 | 0.43 | -36.76 | 0 | 0 | 8.49 | -46.5 | -0.48 | 0 | 2.9 | -25.64 | 34.16 | 39.0 | 0.94 | -21.01 | 0.14 | 0 | 0.46 | -51.06 | 0 | 0 | 13.59 | 0.0 | 0 | 0 | 0 | 0 | -12.67 | 0 | -12.67 | 0 | -0.27 | 0 | -12.94 | 0 | 0.00 | 0 |
| 2014 (1) | 1.66 | -8.29 | 6.94 | -20.96 | 0.68 | -4.23 | 0 | 0 | 15.87 | -45.05 | -8.75 | 0 | 3.9 | -49.68 | 24.57 | -8.42 | 1.19 | -71.53 | 0 | 0 | 0.94 | -28.24 | 0.02 | -50.0 | 13.59 | 0.0 | 0 | 0 | 0 | 0 | -12.31 | 0 | -12.31 | 0 | -0.19 | 0 | -12.5 | 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) | 3.03 | -6.77 | -20.68 | 2.15 | 1.9 | -27.85 | 1.11 | 3.74 | 8.82 | 0 | 0 | 0 | 4.06 | 12.15 | 3.84 | -0.44 | -450.0 | -450.0 | 5.48 | 18.36 | 10.04 | 36.20 | 17.19 | 17.38 | 1.76 | 4.14 | -24.46 | 0 | 0 | 0 | 0.14 | 75.0 | 100.0 | 0.01 | 0.0 | 0.0 | 3.79 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.63 | -231.58 | -1150.0 | -0.18 | -169.23 | -135.29 | -0.12 | 25.0 | 40.0 | -0.75 | -114.29 | -435.71 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.25 | -3.85 | -4.41 | 2.11 | 0.96 | -5.38 | 1.07 | 4.9 | 4.9 | 0 | 0 | 0 | 3.62 | 28.37 | -8.59 | -0.08 | 52.94 | -233.33 | 4.63 | 14.32 | -4.73 | 30.89 | 16.91 | 7.91 | 1.69 | 2.42 | -12.44 | 0 | 0 | 0 | 0.08 | 60.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.79 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.19 | -72.73 | -235.71 | 0.26 | -23.53 | -55.93 | -0.16 | 23.81 | 55.56 | -0.35 | -9.38 | -59.09 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.38 | 2.74 | 5.96 | 2.09 | 1.95 | -9.13 | 1.02 | 0.0 | -0.97 | 0 | 0 | 0 | 2.82 | -39.22 | -27.13 | -0.17 | -1600.0 | -41.67 | 4.05 | -21.36 | -16.84 | 26.42 | -15.97 | -0.02 | 1.65 | 4.43 | -33.73 | 0 | 0 | 0 | 0.05 | -16.67 | -44.44 | 0.01 | 0.0 | 0.0 | 3.79 | 0.0 | 2.16 | 0.07 | 0.0 | 40.0 | 0.38 | 0.0 | 0.0 | -0.11 | -320.0 | -152.38 | 0.34 | -32.0 | -46.88 | -0.21 | 36.36 | 19.23 | -0.32 | -14.29 | -540.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.29 | -13.87 | -2.66 | 2.05 | -31.21 | -27.82 | 1.02 | 0.0 | -1.92 | 0 | 0 | 0 | 4.64 | 18.67 | 5.22 | -0.01 | 87.5 | 0 | 5.15 | 3.41 | -9.97 | 31.44 | 1.96 | 6.69 | 1.58 | -32.19 | -42.12 | 0 | 0 | 0 | 0.06 | -14.29 | -40.0 | 0.01 | 0.0 | 0.0 | 3.79 | 0.0 | 2.16 | 0.07 | 0.0 | 40.0 | 0.38 | 0.0 | 0.0 | 0.05 | -16.67 | -84.85 | 0.5 | -1.96 | -34.21 | -0.33 | -65.0 | -26.92 | -0.28 | -100.0 | -500.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.82 | 12.35 | 54.03 | 2.98 | 33.63 | 9.16 | 1.02 | 0.0 | -2.86 | 0 | 0 | 0 | 3.91 | -1.26 | -17.51 | -0.08 | -233.33 | -161.54 | 4.98 | 2.47 | -20.45 | 30.84 | 7.74 | -1.04 | 2.33 | 20.73 | -13.7 | 0 | 0 | 0 | 0.07 | -12.5 | -30.0 | 0.01 | 0.0 | 0.0 | 3.79 | 0.0 | 2.16 | 0.07 | 0.0 | 40.0 | 0.38 | 0.0 | 0.0 | 0.06 | -57.14 | -81.82 | 0.51 | -13.56 | -32.89 | -0.2 | 44.44 | -11.11 | -0.14 | 36.36 | -193.33 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.4 | 6.58 | 51.11 | 2.23 | -3.04 | 5.19 | 1.02 | -0.97 | -2.86 | 0 | 0 | 0 | 3.96 | 2.33 | -26.8 | 0.06 | 150.0 | -57.14 | 4.86 | -0.21 | -28.42 | 28.62 | 8.32 | -15.9 | 1.93 | -22.49 | -39.12 | 0 | 0 | 0 | 0.08 | -11.11 | -33.33 | 0.01 | 0.0 | 0.0 | 3.79 | 2.16 | 2.16 | 0.07 | 40.0 | 40.0 | 0.38 | 0.0 | 0.0 | 0.14 | -33.33 | -30.0 | 0.59 | -7.81 | -6.35 | -0.36 | -38.46 | -38.46 | -0.22 | -340.0 | -266.67 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.19 | -5.62 | 112.67 | 2.3 | -19.01 | -2.95 | 1.03 | -0.96 | -0.96 | 0 | 0 | 0 | 3.87 | -12.24 | -20.21 | -0.12 | 0 | -100.0 | 4.87 | -14.86 | -30.73 | 26.42 | -10.33 | -27.49 | 2.49 | -8.79 | -15.88 | 0 | 0 | 0 | 0.09 | -10.0 | -35.71 | 0.01 | 0.0 | 0.0 | 3.71 | 0.0 | 0.0 | 0.05 | 0.0 | 400.0 | 0.38 | 0.0 | 80.95 | 0.21 | -36.36 | -19.23 | 0.64 | -15.79 | 30.61 | -0.26 | 0.0 | -13.04 | -0.05 | -171.43 | -266.67 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.38 | 36.29 | 79.79 | 2.84 | 4.03 | 33.96 | 1.04 | -0.95 | 0.0 | 0 | 0 | 0 | 4.41 | -6.96 | -13.36 | 0 | -100.0 | -100.0 | 5.72 | -8.63 | -7.44 | 29.47 | -5.43 | -8.73 | 2.73 | 1.11 | -4.21 | 0 | 0 | 0 | 0.1 | 0.0 | -37.5 | 0.01 | 0.0 | 0.0 | 3.71 | 0.0 | 0.0 | 0.05 | 0.0 | 400.0 | 0.38 | 0.0 | 80.95 | 0.33 | 0.0 | 3.12 | 0.76 | 0.0 | 38.18 | -0.26 | -44.44 | 31.58 | 0.07 | -53.33 | 216.67 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.48 | 10.22 | 54.04 | 2.73 | 28.77 | 26.98 | 1.05 | 0.0 | 2.94 | 0 | 0 | 0 | 4.74 | -12.38 | 3.04 | 0.13 | -7.14 | 62.5 | 6.26 | -7.81 | 3.81 | 31.16 | -8.45 | -1.04 | 2.7 | -14.83 | -0.74 | 0 | 0 | 0 | 0.1 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 3.71 | 0.0 | 0.0 | 0.05 | 0.0 | 400.0 | 0.38 | 0.0 | 80.95 | 0.33 | 65.0 | 10.0 | 0.76 | 20.63 | 46.15 | -0.18 | 30.77 | 53.85 | 0.15 | 350.0 | 266.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.25 | 50.0 | 39.75 | 2.12 | -10.55 | -13.82 | 1.05 | 0.96 | 1.94 | 0 | 0 | 0 | 5.41 | 11.55 | 13.89 | 0.14 | 333.33 | 40.0 | 6.79 | -3.41 | 3.35 | 34.04 | -6.61 | -3.75 | 3.17 | 7.09 | 14.03 | 0 | 0 | 0 | 0.12 | -14.29 | 200.0 | 0.01 | 0.0 | 0 | 3.71 | 0.0 | 0.0 | 0.05 | 400.0 | 0 | 0.38 | 80.95 | 322.22 | 0.2 | -23.08 | -42.86 | 0.63 | 28.57 | 43.18 | -0.26 | -13.04 | 33.33 | -0.06 | -300.0 | -50.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.5 | -20.21 | 2.74 | 2.37 | 11.79 | -11.57 | 1.04 | 0.0 | 0.97 | 0 | 0 | 0 | 4.85 | -4.72 | 3.19 | -0.06 | -400.0 | -150.0 | 7.03 | 13.75 | 2.18 | 36.44 | 12.87 | -7.73 | 2.96 | 3.86 | 16.54 | 0 | 0 | 0 | 0.14 | -12.5 | -50.0 | 0.01 | 0.0 | 0 | 3.71 | 0.0 | 8.48 | 0.01 | 0.0 | 0 | 0.21 | 0.0 | 133.33 | 0.26 | -18.75 | 4.0 | 0.49 | -10.91 | 44.12 | -0.23 | 39.47 | 36.11 | 0.03 | 150.0 | 127.27 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.88 | 16.77 | 8.05 | 2.12 | -1.4 | -4.93 | 1.04 | 1.96 | 0.0 | 0 | 0 | 0 | 5.09 | 10.65 | -0.2 | 0.02 | -75.0 | -83.33 | 6.18 | 2.49 | -0.48 | 32.29 | 2.54 | -23.67 | 2.85 | 4.78 | 20.25 | 0 | 0 | 0 | 0.16 | 33.33 | -44.83 | 0.01 | 0.0 | 0 | 3.71 | 0.0 | 20.45 | 0.01 | 0.0 | 0 | 0.21 | 0.0 | 133.33 | 0.32 | 6.67 | 146.15 | 0.55 | 5.77 | 150.0 | -0.38 | 2.56 | 2.56 | -0.06 | 33.33 | 76.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.61 | 0.0 | 47.71 | 2.15 | -12.6 | 27.98 | 1.02 | -0.97 | 1600.0 | 0 | 0 | 0 | 4.6 | -3.16 | 14.14 | 0.08 | -20.0 | 700.0 | 6.03 | -8.22 | 15.52 | 31.49 | -10.95 | -28.52 | 2.72 | -2.16 | 28.3 | 0 | 0 | 0 | 0.12 | 200.0 | -90.62 | 0.01 | 0 | 0 | 3.71 | 0.0 | 20.45 | 0.01 | 0 | 0 | 0.21 | 133.33 | 133.33 | 0.3 | -14.29 | 2900.0 | 0.52 | 18.18 | 372.73 | -0.39 | 0.0 | 2.5 | -0.09 | -125.0 | 76.92 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.61 | 10.27 | 38.79 | 2.46 | -8.21 | 10.31 | 1.03 | 0.0 | 5050.0 | 0 | 0 | 0 | 4.75 | 1.06 | 32.31 | 0.1 | -16.67 | 42.86 | 6.57 | -4.51 | 42.83 | 35.36 | -10.47 | 0 | 2.78 | 9.45 | 66.47 | 0 | 0 | 0 | 0.04 | -85.71 | -82.61 | 0 | 0 | -100.0 | 3.71 | 8.48 | 20.45 | 0 | 0 | 0 | 0.09 | 0.0 | 0.0 | 0.35 | 40.0 | 0 | 0.44 | 29.41 | 388.89 | -0.39 | -8.33 | 17.02 | -0.04 | 63.64 | 91.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.46 | -16.09 | -15.61 | 2.68 | 20.18 | 9.84 | 1.03 | -0.96 | 5050.0 | 0 | 0 | 0 | 4.7 | -7.84 | 139.8 | 0.12 | 0.0 | 271.43 | 6.88 | 10.79 | 140.56 | 39.49 | -6.64 | 0 | 2.54 | 7.17 | 75.17 | 0 | 0 | 0 | 0.28 | -3.45 | 2700.0 | 0 | 0 | -100.0 | 3.42 | 11.04 | 11.04 | 0 | 0 | -100.0 | 0.09 | 0.0 | -59.09 | 0.25 | 92.31 | 173.53 | 0.34 | 54.55 | 1600.0 | -0.36 | 7.69 | 2.7 | -0.11 | 57.69 | 84.51 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.74 | 59.63 | 38.1 | 2.23 | 32.74 | -15.53 | 1.04 | 1633.33 | 5100.0 | 0 | 0 | 0 | 5.1 | 26.55 | 124.67 | 0.12 | 1100.0 | 163.16 | 6.21 | 18.97 | 84.27 | 42.30 | -3.97 | 0 | 2.37 | 11.79 | 100.85 | 0 | 0 | 0 | 0.29 | -77.34 | 1350.0 | 0 | 0 | 0 | 3.08 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.09 | 0.0 | -59.09 | 0.13 | 1200.0 | 148.15 | 0.22 | 100.0 | 144.44 | -0.39 | 2.5 | -8.33 | -0.26 | 33.33 | 58.73 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.09 | -6.03 | 0.0 | 1.68 | -24.66 | 0.0 | 0.06 | 200.0 | 0.0 | 0 | 0 | 0.0 | 4.03 | 12.26 | 0.0 | 0.01 | -85.71 | 0.0 | 5.22 | 13.48 | 0.0 | 44.05 | 0 | 0.0 | 2.12 | 26.95 | 0.0 | 0 | 0 | 0.0 | 1.28 | 456.52 | 0.0 | 0 | -100.0 | 0.0 | 3.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.11 | 22.22 | 0.0 | -0.4 | 14.89 | 0.0 | -0.39 | 17.02 | 0.0 | 0.00 | 0 | 0.0 |
