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) | 1.71 | -2.29 | 0.08 | -65.22 | 0.07 | -22.22 | 0 | 0 | 4.32 | -28.6 | 0.24 | 14.29 | 1.45 | 0.0 | 33.56 | 40.05 | 0.25 | -24.24 | 0.2 | -4.76 | 0.14 | -30.0 | 0.27 | -6.9 | 2.17 | 9.6 | 0.03 | 200.0 | 0 | 0 | 0.33 | 32.0 | 0.36 | 38.46 | 0.06 | -14.29 | 0.39 | 21.88 | 0.03 | -34.5 |
| 2022 (9) | 1.75 | 86.17 | 0.23 | 187.5 | 0.09 | 12.5 | 0 | 0 | 6.05 | 63.07 | 0.21 | 2000.0 | 1.45 | -13.69 | 23.97 | -47.07 | 0.33 | -36.54 | 0.21 | -19.23 | 0.2 | -31.03 | 0.29 | -6.45 | 1.98 | 7.61 | 0.01 | 0.0 | 0 | 0 | 0.25 | 212.5 | 0.26 | 188.89 | 0.07 | 40.0 | 0.32 | 146.15 | 0.05 | -65.46 |
| 2021 (8) | 0.94 | 327.27 | 0.08 | 0.0 | 0.08 | 166.67 | 0 | 0 | 3.71 | 97.34 | 0.01 | -87.5 | 1.68 | 112.66 | 45.28 | 7.76 | 0.52 | 160.0 | 0.26 | 4.0 | 0.29 | 480.0 | 0.31 | 0 | 1.84 | 18.71 | 0.01 | 0 | 0 | 0 | 0.08 | 0.0 | 0.09 | 12.5 | 0.05 | -28.57 | 0.13 | -13.33 | 0.14 | 0 |
| 2020 (7) | 0.22 | -24.14 | 0.08 | 0 | 0.03 | 0 | 0 | 0 | 1.88 | -4.08 | 0.08 | -89.04 | 0.79 | -1.25 | 42.02 | 2.95 | 0.2 | 81.82 | 0.25 | 0.0 | 0.05 | 0 | 0 | 0 | 1.55 | -86.07 | 0 | 0 | 0 | 0 | 0.08 | 0 | 0.08 | 0 | 0.07 | -12.5 | 0.15 | 0 | 0.00 | 0 |
| 2019 (6) | 0.29 | -25.64 | 0 | 0 | 0 | 0 | 0 | 0 | 1.96 | -20.33 | 0.73 | 0 | 0.8 | 5.26 | 40.82 | 32.12 | 0.11 | -57.69 | 0.25 | 0.0 | 0 | 0 | 0 | 0 | 11.13 | 0.0 | 0 | 0 | 0 | 0 | -9.58 | 0 | -9.58 | 0 | 0.08 | 14.29 | -9.5 | 0 | 0.00 | 0 |
| 2018 (5) | 0.39 | -18.75 | 0 | 0 | 0.12 | -40.0 | 0 | 0 | 2.46 | -14.29 | -0.21 | 0 | 0.76 | -16.48 | 30.89 | -2.56 | 0.26 | -31.58 | 0.25 | 13.64 | 0 | 0 | 0 | 0 | 11.13 | 0.0 | 0 | 0 | 0 | 0 | -10.31 | 0 | -10.31 | 0 | 0.07 | 0.0 | -10.24 | 0 | -0.14 | 0 |
| 2017 (4) | 0.48 | -4.0 | 0 | 0 | 0.2 | -44.44 | 0 | 0 | 2.87 | -36.08 | -0.56 | 0 | 0.91 | -24.79 | 31.71 | 17.66 | 0.38 | -22.45 | 0.22 | -4.35 | 0.12 | -73.91 | 0 | 0 | 11.13 | 52.67 | 0 | 0 | 0 | 0 | -10.1 | 0 | -10.1 | 0 | 0.07 | 75.0 | -10.03 | 0 | -0.11 | 0 |
| 2016 (3) | 0.5 | -48.45 | 0 | 0 | 0.36 | 63.64 | 0 | 0 | 4.49 | -60.96 | -4.4 | 0 | 1.21 | -59.4 | 26.95 | 4.0 | 0.49 | -80.56 | 0.23 | -17.86 | 0.46 | 666.67 | 0 | 0 | 7.29 | 0.0 | 0 | 0 | 0 | 0 | -6.28 | 0 | -6.28 | 0 | 0.04 | 100.0 | -6.24 | 0 | -0.10 | 0 |
| 2015 (2) | 0.97 | -3.0 | 3.04 | 36.94 | 0.22 | -38.89 | 0 | 0 | 11.5 | -21.88 | -1.32 | 0 | 2.98 | -32.73 | 25.91 | -13.9 | 2.52 | 45.66 | 0.28 | -3.45 | 0.06 | -94.55 | 0 | 0 | 7.29 | 11.13 | 0 | 0 | 0 | 0 | -1.88 | 0 | -1.88 | 0 | 0.02 | -33.33 | -1.86 | 0 | 0.00 | 0 |
| 2014 (1) | 1.0 | 66.67 | 2.22 | -42.34 | 0.36 | 56.52 | 0 | 0 | 14.72 | 28.9 | -0.47 | 0 | 4.43 | -8.66 | 30.10 | -29.14 | 1.73 | -23.11 | 0.29 | 20.83 | 1.1 | 254.84 | 0.01 | 0.0 | 6.56 | 36.38 | 0 | 0 | 0 | 0 | -1.21 | 0 | -1.21 | 0 | 0.03 | 50.0 | -1.18 | 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) | 2.21 | 27.75 | 50.34 | 0.08 | 0.0 | 0.0 | 0.2 | 150.0 | 185.71 | 0 | 0 | 0 | 1.08 | 11.34 | 3.85 | 0 | -100.0 | -100.0 | 1.48 | 19.35 | -12.43 | 37.85 | 18.13 | -0.33 | 0.23 | -14.81 | -14.81 | 0.2 | 0.0 | -4.76 | 0.63 | 530.0 | 320.0 | 0.26 | 0.0 | -7.14 | 2.49 | 13.18 | 15.81 | 0.05 | 0.0 | 66.67 | 0 | 0 | 0 | 0.35 | 0.0 | 12.9 | 0.41 | 2.5 | 20.59 | 0.08 | 14.29 | 14.29 | 0.43 | 2.38 | 13.16 | 0.02 | -2.84 | -48.24 |
| 24Q2 (19) | 1.73 | -2.26 | -7.49 | 0.08 | 0.0 | 0.0 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 0.97 | 19.75 | -15.65 | 0.04 | -20.0 | -60.0 | 1.24 | -6.06 | -8.15 | 32.04 | -1.69 | 16.06 | 0.27 | -6.9 | -3.57 | 0.2 | 0.0 | -4.76 | 0.1 | -16.67 | -41.18 | 0.26 | -3.7 | -7.14 | 2.2 | 0.0 | 7.84 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | 0.35 | -7.89 | 59.09 | 0.4 | -2.44 | 60.0 | 0.07 | 0.0 | 16.67 | 0.42 | -6.67 | 50.0 | 0.02 | 0.0 | -48.33 |
| 24Q1 (18) | 1.77 | 3.51 | 9.94 | 0.08 | 0.0 | 0.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.81 | -22.86 | -25.0 | 0.05 | 150.0 | 66.67 | 1.32 | -8.97 | 2.33 | 32.59 | -2.9 | 44.77 | 0.29 | 16.0 | -14.71 | 0.2 | 0.0 | -4.76 | 0.12 | -14.29 | -36.84 | 0.27 | 0.0 | -6.9 | 2.2 | 1.38 | 9.45 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.38 | 15.15 | 35.71 | 0.41 | 13.89 | 41.38 | 0.07 | 16.67 | 0.0 | 0.45 | 15.38 | 28.57 | 0.02 | -46.09 | -48.48 |
| 23Q4 (17) | 1.71 | 16.33 | -2.29 | 0.08 | 0.0 | -65.22 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 1.05 | 0.96 | -11.02 | 0.02 | -77.78 | 200.0 | 1.45 | -14.2 | 0.0 | 33.56 | -11.62 | 40.05 | 0.25 | -7.41 | -24.24 | 0.2 | -4.76 | -4.76 | 0.14 | -6.67 | -30.0 | 0.27 | -3.57 | -6.9 | 2.17 | 0.93 | 9.6 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.33 | 6.45 | 32.0 | 0.36 | 5.88 | 38.46 | 0.06 | -14.29 | -14.29 | 0.39 | 2.63 | 21.88 | 0.03 | -1.18 | -34.5 |
| 23Q3 (16) | 1.47 | -21.39 | -2.0 | 0.08 | 0.0 | -50.0 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 1.04 | -9.57 | -29.73 | 0.09 | -10.0 | 28.57 | 1.69 | 25.19 | 14.19 | 37.98 | 37.56 | 70.64 | 0.27 | -3.57 | -35.71 | 0.21 | 0.0 | -12.5 | 0.15 | -11.76 | -31.82 | 0.28 | 0.0 | -6.67 | 2.15 | 5.39 | 8.04 | 0.03 | 0.0 | 200.0 | 0 | 0 | 0 | 0.31 | 40.91 | 14.81 | 0.34 | 36.0 | 21.43 | 0.07 | 16.67 | 75.0 | 0.38 | 35.71 | 22.58 | 0.03 | -2.99 | -34.54 |
| 23Q2 (15) | 1.87 | 16.15 | 31.69 | 0.08 | 0.0 | -63.64 | 0.07 | -12.5 | -22.22 | 0 | 0 | 0 | 1.15 | 6.48 | -42.21 | 0.1 | 233.33 | 11.11 | 1.35 | 4.65 | -14.56 | 27.61 | 22.63 | 4.14 | 0.28 | -17.65 | -47.17 | 0.21 | 0.0 | -22.22 | 0.17 | -10.53 | -29.17 | 0.28 | -3.45 | -6.67 | 2.04 | 1.49 | 6.81 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.22 | -21.43 | 4.76 | 0.25 | -13.79 | 19.05 | 0.06 | -14.29 | 50.0 | 0.28 | -20.0 | 12.0 | 0.03 | -0.31 | -31.65 |
| 23Q1 (14) | 1.61 | -8.0 | 61.0 | 0.08 | -65.22 | -11.11 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 1.08 | -8.47 | -22.86 | 0.03 | 250.0 | -57.14 | 1.29 | -11.03 | -18.87 | 22.51 | -6.07 | -35.15 | 0.34 | 3.03 | -44.26 | 0.21 | 0.0 | -19.23 | 0.19 | -5.0 | -29.63 | 0.29 | 0.0 | -6.45 | 2.01 | 1.52 | 5.79 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.28 | 12.0 | 86.67 | 0.29 | 11.54 | 81.25 | 0.07 | 0.0 | 75.0 | 0.35 | 9.38 | 84.21 | 0.03 | -31.46 | -29.94 |
| 22Q4 (13) | 1.75 | 16.67 | 86.17 | 0.23 | 43.75 | 187.5 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 1.18 | -20.27 | -33.71 | -0.02 | -128.57 | -150.0 | 1.45 | -2.03 | -13.69 | 23.97 | 7.69 | -46.93 | 0.33 | -21.43 | -36.54 | 0.21 | -12.5 | -19.23 | 0.2 | -9.09 | -31.03 | 0.29 | -3.33 | -6.45 | 1.98 | -0.5 | 7.61 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.25 | -7.41 | 212.5 | 0.26 | -7.14 | 188.89 | 0.07 | 75.0 | 40.0 | 0.32 | 3.23 | 146.15 | 0.05 | -1.24 | -65.46 |
| 22Q3 (12) | 1.5 | 5.63 | 54.64 | 0.16 | -27.27 | -57.89 | 0.09 | 0.0 | 200.0 | 0 | 0 | 0 | 1.48 | -25.63 | 87.34 | 0.07 | -22.22 | 0 | 1.48 | -6.33 | 25.42 | 22.26 | -16.05 | -53.04 | 0.42 | -20.75 | -16.0 | 0.24 | -11.11 | -7.69 | 0.22 | -8.33 | 633.33 | 0.3 | 0.0 | 0 | 1.99 | 4.19 | 21.34 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.27 | 28.57 | 440.0 | 0.28 | 33.33 | 460.0 | 0.04 | 0.0 | -33.33 | 0.31 | 24.0 | 181.82 | 0.05 | 1.3 | 0 |
| 22Q2 (11) | 1.42 | 42.0 | 23.48 | 0.22 | 144.44 | 175.0 | 0.09 | 12.5 | 200.0 | 0 | 0 | 0 | 1.99 | 42.14 | 226.23 | 0.09 | 28.57 | 325.0 | 1.58 | -0.63 | 69.89 | 26.51 | -23.64 | -39.57 | 0.53 | -13.11 | 29.27 | 0.27 | 3.85 | 3.85 | 0.24 | -11.11 | 500.0 | 0.3 | -3.23 | 0 | 1.91 | 0.53 | 23.23 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.21 | 40.0 | 320.0 | 0.21 | 31.25 | 320.0 | 0.04 | 0.0 | -33.33 | 0.25 | 31.58 | 127.27 | 0.05 | 2.18 | 0 |
| 22Q1 (10) | 1.0 | 6.38 | 38.89 | 0.09 | 12.5 | 12.5 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | 1.4 | -21.35 | 159.26 | 0.07 | 75.0 | 600.0 | 1.59 | -5.36 | 87.06 | 34.72 | -23.13 | -14.64 | 0.61 | 17.31 | 110.34 | 0.26 | 0.0 | 4.0 | 0.27 | -6.9 | 575.0 | 0.31 | 0.0 | 0 | 1.9 | 3.26 | 22.58 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.15 | 87.5 | 66.67 | 0.16 | 77.78 | 77.78 | 0.04 | -20.0 | -50.0 | 0.19 | 46.15 | 11.76 | 0.05 | -66.21 | 0 |
| 21Q4 (9) | 0.94 | -3.09 | 327.27 | 0.08 | -78.95 | 0.0 | 0.08 | 166.67 | 166.67 | 0 | 0 | 0 | 1.78 | 125.32 | 223.64 | 0.04 | 0 | -63.64 | 1.68 | 42.37 | 112.66 | 45.16 | -4.7 | 7.47 | 0.52 | 4.0 | 160.0 | 0.26 | 0.0 | 4.0 | 0.29 | 866.67 | 480.0 | 0.31 | 0 | 0 | 1.84 | 12.2 | 18.71 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.08 | 60.0 | 0.0 | 0.09 | 80.0 | 12.5 | 0.05 | -16.67 | -28.57 | 0.13 | 18.18 | -13.33 | 0.14 | 0 | 0 |
| 21Q3 (8) | 0.97 | -15.65 | 470.59 | 0.38 | 375.0 | 375.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.79 | 29.51 | 88.1 | 0 | 100.0 | 100.0 | 1.18 | 26.88 | 61.64 | 47.39 | 8.03 | 19.45 | 0.5 | 21.95 | 257.14 | 0.26 | 0.0 | 8.33 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 1.64 | 5.81 | 5.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 266.67 | 0.05 | 0.0 | 266.67 | 0.06 | 0.0 | -14.29 | 0.11 | 0.0 | 175.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.15 | 59.72 | 144.68 | 0.08 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.61 | 12.96 | 5.17 | -0.04 | -500.0 | 0 | 0.93 | 9.41 | 19.23 | 43.87 | 7.86 | 0 | 0.41 | 41.38 | 156.25 | 0.26 | 4.0 | 13.04 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 1.55 | 0.0 | -86.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -44.44 | 100.52 | 0.05 | -44.44 | 100.52 | 0.06 | -25.0 | -40.0 | 0.11 | -35.29 | 101.16 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.72 | 227.27 | 132.26 | 0.08 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.54 | -1.82 | 63.64 | 0.01 | -90.91 | 0.0 | 0.85 | 7.59 | 32.81 | 40.67 | -3.22 | 0 | 0.29 | 45.0 | 45.0 | 0.25 | 0.0 | 0.0 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 1.55 | 0.0 | -86.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 12.5 | 100.94 | 0.09 | 12.5 | 100.94 | 0.08 | 14.29 | -11.11 | 0.17 | 13.33 | 101.79 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.22 | 29.41 | -24.14 | 0.08 | 0.0 | 0 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.55 | 30.95 | 7.84 | 0.11 | 466.67 | 57.14 | 0.79 | 8.22 | -1.25 | 42.02 | 5.92 | 0 | 0.2 | 42.86 | 81.82 | 0.25 | 4.17 | 0.0 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 1.55 | 0.0 | -86.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 366.67 | 100.84 | 0.08 | 366.67 | 100.84 | 0.07 | 0.0 | -12.5 | 0.15 | 275.0 | 101.58 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.17 | -63.83 | 0.0 | 0.08 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 0.42 | -27.59 | 0.0 | -0.03 | 0 | 0.0 | 0.73 | -6.41 | 0.0 | 39.67 | 0 | 0.0 | 0.14 | -12.5 | 0.0 | 0.24 | 4.35 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 1.55 | -86.07 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.03 | 99.69 | 0.0 | -0.03 | 99.69 | 0.0 | 0.07 | -30.0 | 0.0 | 0.04 | 100.42 | 0.0 | 0.00 | 0 | 0.0 |
