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) | 7.45 | 17.51 | 1.98 | 296.0 | 1.64 | -44.22 | 0 | 0 | 12.89 | -25.53 | -1.75 | 0 | 5.63 | -13.12 | 43.68 | 16.67 | 2.04 | -21.54 | 0 | 0 | 0 | 0 | 0.17 | -26.09 | 14.79 | 0.0 | 0.16 | 0.0 | 0.6 | 0.0 | -3.63 | 0 | -2.88 | 0 | -0.87 | 0 | -4.5 | 0 | 0.13 | -0.15 |
| 2022 (9) | 6.34 | -1.55 | 0.5 | 0.0 | 2.94 | 0 | 0 | 0 | 17.31 | -31.9 | -0.91 | 0 | 6.48 | 12.7 | 37.44 | 65.5 | 2.6 | 26.83 | 0 | 0 | 0 | 0 | 0.23 | 109.09 | 14.79 | 0.0 | 0.16 | 0.0 | 0.6 | 0.0 | -1.88 | 0 | -1.13 | 0 | -0.84 | 0 | -2.72 | 0 | 0.13 | 21.12 |
| 2021 (8) | 6.44 | -21.75 | 0.5 | -76.3 | 0 | 0 | 0 | 0 | 25.42 | 51.67 | -0.59 | 0 | 5.75 | -7.56 | 22.62 | -39.05 | 2.05 | 8.47 | 0 | 0 | 3.4 | 139.44 | 0.11 | -97.68 | 14.79 | -0.07 | 0.16 | 0.0 | 0.6 | 0.0 | -0.98 | 0 | -0.22 | 0 | -0.89 | 0 | -1.87 | 0 | 0.11 | -44.36 |
| 2020 (7) | 8.23 | -3.74 | 2.11 | 245.9 | 0 | 0 | 0 | 0 | 16.76 | 36.37 | -0.37 | 0 | 6.22 | 81.34 | 37.11 | 32.98 | 1.89 | 173.91 | 0 | 0 | 1.42 | 0 | 4.75 | 23650.0 | 14.8 | -0.07 | 0.16 | 6.67 | 0.6 | 100.0 | -0.34 | 0 | 0.41 | -47.44 | -0.79 | 0 | -1.13 | 0 | 0.19 | 134.95 |
| 2019 (6) | 8.55 | -33.72 | 0.61 | 0.0 | 0 | 0 | 0 | 0 | 12.29 | 11.73 | 0.05 | -80.77 | 3.43 | 25.64 | 27.91 | 12.45 | 0.69 | -55.19 | 0.57 | -3.39 | 0 | 0 | 0.02 | 0.0 | 14.81 | 0.0 | 0.15 | 25.0 | 0.3 | 0.0 | 0.34 | 9.68 | 0.78 | 5.41 | -0.63 | 0 | -0.29 | 0 | 0.08 | 0 |
| 2018 (5) | 12.9 | 137.57 | 0.61 | 0 | 0 | 0 | 0 | 0 | 11.0 | 59.19 | 0.26 | -25.71 | 2.73 | 67.48 | 24.82 | 5.21 | 1.54 | 450.0 | 0.59 | 0 | 0 | 0 | 0.02 | 0.0 | 14.81 | 10.6 | 0.12 | 33.33 | 0.3 | 900.0 | 0.31 | -11.43 | 0.74 | 57.45 | -0.37 | 0 | -0.06 | 0 | 0.00 | 0 |
| 2017 (4) | 5.43 | 47.55 | 0 | 0 | 0 | 0 | 0 | 0 | 6.91 | -21.57 | 0.35 | -60.67 | 1.63 | -19.7 | 23.59 | 2.37 | 0.28 | -22.22 | 0 | 0 | 0 | 0 | 0.02 | 0 | 13.39 | 5.02 | 0.09 | 0 | 0.03 | 0 | 0.35 | -61.96 | 0.47 | -48.91 | -0.3 | 0 | 0.05 | -94.38 | 0.00 | 0 |
| 2016 (3) | 3.68 | 29.12 | 0 | 0 | 0 | 0 | 0 | 0 | 8.81 | -4.86 | 0.89 | 493.33 | 2.03 | -7.31 | 23.04 | -2.57 | 0.36 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 12.75 | -10.46 | 0 | 0 | 0 | 0 | 0.92 | 0 | 0.92 | 0 | -0.03 | 0 | 0.89 | 0 | 0.00 | 0 |
| 2015 (2) | 2.85 | -40.25 | 0.69 | -63.1 | 0.16 | -85.45 | 0 | 0 | 9.26 | -28.66 | 0.15 | 0 | 2.19 | 1.86 | 23.65 | 42.78 | 0.42 | -19.23 | 0 | 0 | 0.02 | -95.0 | 0 | 0 | 14.24 | -1.73 | 0 | 0 | 0 | 0 | -6.54 | 0 | -6.54 | 0 | 0.44 | -18.52 | -6.1 | 0 | 0.00 | 0 |
| 2014 (1) | 4.77 | 25.86 | 1.87 | -26.95 | 1.1 | -13.39 | 0 | 0 | 12.98 | -42.59 | -5.1 | 0 | 2.15 | -61.68 | 16.56 | -33.24 | 0.52 | -67.09 | 0 | 0 | 0.4 | -74.03 | 0 | 0 | 14.49 | 16.01 | 0 | 0 | 0 | 0 | -6.69 | 0 | -6.69 | 0 | 0.54 | 800.0 | -6.15 | 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) | 5.61 | -27.71 | -21.1 | 0.81 | -27.03 | -27.03 | 1.65 | 0.0 | -44.26 | 0 | 0 | 0 | 3.55 | -6.82 | 2.31 | -0.25 | -177.78 | 34.21 | 6.88 | 5.52 | 14.48 | 48.25 | 4.93 | 5.73 | 1.27 | -3.05 | -46.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | -25.0 | -47.06 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -4.16 | -6.39 | -43.94 | -3.4 | -7.94 | -59.62 | -0.29 | -61.11 | 39.58 | -4.45 | -8.8 | -32.05 | 0.13 | 0.92 | -6.61 |
| 24Q2 (19) | 7.76 | 19.94 | 40.33 | 1.11 | 0.0 | 0.0 | 1.65 | 0.61 | -44.07 | 0 | 0 | 0 | 3.81 | 12.72 | 1.6 | -0.09 | 50.0 | 52.63 | 6.52 | 15.19 | 20.96 | 45.98 | 14.71 | 15.16 | 1.31 | -8.39 | -45.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -14.29 | -36.84 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -3.91 | -2.62 | -55.78 | -3.15 | -2.94 | -78.98 | -0.18 | 47.06 | 83.18 | -4.09 | 1.45 | -14.25 | 0.13 | -0.38 | -5.67 |
| 24Q1 (18) | 6.47 | -13.15 | -26.06 | 1.11 | -43.94 | 37.04 | 1.64 | 0.0 | -44.41 | 0 | 0 | 0 | 3.38 | -3.98 | 56.48 | -0.18 | 75.68 | 59.09 | 5.66 | 0.53 | 58.99 | 40.08 | -8.15 | 67.55 | 1.43 | -29.9 | -53.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | -17.65 | -36.36 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -3.81 | -4.96 | -64.22 | -3.06 | -6.25 | -96.15 | -0.34 | 60.92 | 61.36 | -4.15 | 7.78 | -29.69 | 0.13 | -0.87 | -2.09 |
| 23Q4 (17) | 7.45 | 4.78 | 17.51 | 1.98 | 78.38 | 296.0 | 1.64 | -44.59 | -44.22 | 0 | 0 | 0 | 3.52 | 1.44 | -7.12 | -0.74 | -94.74 | -13.85 | 5.63 | -6.32 | -13.12 | 43.64 | -4.36 | 16.58 | 2.04 | -14.64 | -21.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 0.0 | -26.09 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -3.63 | -25.61 | -93.09 | -2.88 | -35.21 | -154.87 | -0.87 | -81.25 | -3.57 | -4.5 | -33.53 | -65.44 | 0.13 | -6.3 | -0.15 |
| 23Q3 (16) | 7.11 | 28.57 | 49.06 | 1.11 | 0.0 | 11.0 | 2.96 | 0.34 | 0 | 0 | 0 | -100.0 | 3.47 | -7.47 | -8.68 | -0.38 | -100.0 | -15.15 | 6.01 | 11.5 | 17.61 | 45.63 | 14.3 | 75.57 | 2.39 | -1.24 | -15.25 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.17 | -10.53 | -32.0 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -2.89 | -15.14 | -134.96 | -2.13 | -21.02 | -343.75 | -0.48 | 55.14 | 51.02 | -3.37 | 5.87 | -52.49 | 0.14 | 1.95 | 6.76 |
| 23Q2 (15) | 5.53 | -36.8 | -23.09 | 1.11 | 37.04 | 122.0 | 2.95 | 0.0 | 0 | 0 | 0 | -100.0 | 3.75 | 73.61 | -26.9 | -0.19 | 56.82 | -200.0 | 5.39 | 51.4 | -5.6 | 39.93 | 66.88 | 52.36 | 2.42 | -21.94 | 3.42 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.19 | -13.64 | 46.15 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -2.51 | -8.19 | -178.89 | -1.76 | -12.82 | -1157.14 | -1.07 | -21.59 | -4.9 | -3.58 | -11.88 | -86.46 | 0.14 | 3.4 | 4.82 |
| 23Q1 (14) | 8.75 | 38.01 | -18.22 | 0.81 | 62.0 | 62.0 | 2.95 | 0.34 | 1034.62 | 0 | 0 | 0 | 2.16 | -43.01 | -52.94 | -0.44 | 32.31 | -300.0 | 3.56 | -45.06 | -36.2 | 23.92 | -36.09 | -0.36 | 3.1 | 19.23 | 73.18 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.22 | -4.35 | 69.23 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -2.32 | -23.4 | -112.84 | -1.56 | -38.05 | -372.73 | -0.88 | -4.76 | -31.34 | -3.2 | -17.65 | -81.82 | 0.13 | 1.09 | 5.21 |
| 22Q4 (13) | 6.34 | 32.91 | -1.55 | 0.5 | -50.0 | 0.0 | 2.94 | 0 | 0 | 0 | -100.0 | 0 | 3.79 | -0.26 | -38.27 | -0.65 | -96.97 | -179.27 | 6.48 | 26.81 | 12.7 | 37.44 | 44.03 | 65.56 | 2.6 | -7.8 | 26.83 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.23 | -8.0 | 109.09 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -1.88 | -52.85 | -91.84 | -1.13 | -135.42 | -413.64 | -0.84 | 14.29 | 5.62 | -2.72 | -23.08 | -45.45 | 0.13 | 0.19 | 21.12 |
| 22Q3 (12) | 4.77 | -33.66 | -27.95 | 1.0 | 100.0 | -65.52 | 0 | 0 | -100.0 | 0.32 | 6.67 | 0 | 3.8 | -25.93 | -35.92 | -0.33 | -273.68 | 49.23 | 5.11 | -10.51 | -12.35 | 25.99 | -0.81 | 13.91 | 2.82 | 20.51 | 12.8 | 0 | 0 | 0 | 2.93 | 0.34 | 163.96 | 0.25 | 92.31 | -94.1 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -1.23 | -36.67 | 31.28 | -0.48 | -242.86 | 53.85 | -0.98 | 3.92 | 3.92 | -2.21 | -15.1 | 21.35 | 0.13 | 0.1 | -29.31 |
| 22Q2 (11) | 7.19 | -32.8 | 18.45 | 0.5 | 0.0 | -84.42 | 0 | -100.0 | 0 | 0.3 | 0 | 0 | 5.13 | 11.76 | -22.04 | 0.19 | 272.73 | 138.0 | 5.71 | 2.33 | -21.57 | 26.20 | 9.14 | -11.2 | 2.34 | 30.73 | -16.13 | 0 | 0 | 0 | 2.92 | -7.3 | 110.07 | 0.13 | 0.0 | -97.05 | 14.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -0.9 | 17.43 | 18.92 | -0.14 | 57.58 | 60.0 | -1.02 | -52.24 | 0.0 | -1.92 | -9.09 | 9.86 | 0.13 | 3.77 | -30.61 |
| 22Q1 (10) | 10.7 | 66.15 | 67.19 | 0.5 | 0.0 | -75.85 | 0.26 | 0 | 0 | 0 | 0 | 0 | 4.59 | -25.24 | -32.3 | -0.11 | -113.41 | 59.26 | 5.58 | -2.96 | -21.41 | 24.01 | 6.19 | -26.38 | 1.79 | -12.68 | -23.5 | 0 | 0 | 0 | 3.15 | -7.35 | 120.28 | 0.13 | 18.18 | -97.16 | 14.79 | 0.0 | -0.07 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -1.09 | -11.22 | -78.69 | -0.33 | -50.0 | -320.0 | -0.67 | 24.72 | 25.56 | -1.76 | 5.88 | -16.56 | 0.12 | 16.38 | -36.77 |
| 21Q4 (9) | 6.44 | -2.72 | -21.75 | 0.5 | -82.76 | -76.3 | 0 | -100.0 | 0 | 0 | 0 | 0 | 6.14 | 3.54 | -1.92 | 0.82 | 226.15 | 1125.0 | 5.75 | -1.37 | -7.56 | 22.61 | -0.91 | -39.07 | 2.05 | -18.0 | 8.47 | 0 | 0 | 0 | 3.4 | 206.31 | 139.44 | 0.11 | -97.41 | -97.68 | 14.79 | 0.0 | -0.07 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -0.98 | 45.25 | -188.24 | -0.22 | 78.85 | -153.66 | -0.89 | 12.75 | -12.66 | -1.87 | 33.45 | -65.49 | 0.11 | -41.52 | -44.36 |
| 21Q3 (8) | 6.62 | 9.06 | 2.8 | 2.9 | -9.66 | 37.44 | 0.28 | 0 | 0 | 0 | 0 | 0 | 5.93 | -9.88 | 17.43 | -0.65 | -30.0 | -400.0 | 5.83 | -19.92 | 8.97 | 22.82 | -22.68 | -38.07 | 2.5 | -10.39 | 58.23 | 0 | 0 | -100.0 | 1.11 | -20.14 | -23.97 | 4.24 | -3.64 | -15.2 | 14.79 | 0.0 | -0.07 | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | -1.79 | -61.26 | -588.46 | -1.04 | -197.14 | -308.0 | -1.02 | 0.0 | 0.0 | -2.81 | -31.92 | -119.53 | 0.18 | -1.75 | -10.75 |
| 21Q2 (7) | 6.07 | -5.16 | 9.76 | 3.21 | 55.07 | 52.13 | 0 | 0 | 0 | 0 | 0 | 0 | 6.58 | -2.95 | 78.8 | -0.5 | -85.19 | -4900.0 | 7.28 | 2.54 | 74.16 | 29.51 | -9.52 | 0 | 2.79 | 19.23 | 257.69 | 0 | 0 | -100.0 | 1.39 | -2.8 | 0 | 4.4 | -3.93 | 7233.33 | 14.79 | -0.07 | -0.07 | 0.16 | 0.0 | 0 | 0.6 | 0.0 | 0 | -1.11 | -81.97 | 0 | -0.35 | -333.33 | -155.56 | -1.02 | -13.33 | 9.73 | -2.13 | -41.06 | -88.5 | 0.19 | -5.43 | 110.42 |
| 21Q1 (6) | 6.4 | -22.24 | -12.69 | 2.07 | -1.9 | -1.9 | 0 | 0 | 0 | 0 | 0 | 0 | 6.78 | 8.31 | 283.05 | -0.27 | -237.5 | -80.0 | 7.1 | 14.15 | 208.7 | 32.61 | -12.12 | 0 | 2.34 | 23.81 | 175.29 | 0 | 0 | -100.0 | 1.43 | 0.7 | 0 | 4.58 | -3.58 | 22800.0 | 14.8 | 0.0 | -0.07 | 0.16 | 0.0 | 0 | 0.6 | 0.0 | 0 | -0.61 | -79.41 | 0 | 0.15 | -63.41 | -76.19 | -0.9 | -13.92 | 43.75 | -1.51 | -33.63 | 5.62 | 0.20 | 2.4 | 128.11 |
| 20Q4 (5) | 8.23 | 27.8 | -3.74 | 2.11 | 0.0 | 245.9 | 0 | 0 | 0 | 0 | 0 | 0 | 6.26 | 23.96 | 55.72 | -0.08 | 38.46 | 52.94 | 6.22 | 16.26 | 81.34 | 37.11 | 0.72 | 0 | 1.89 | 19.62 | 173.91 | 0 | -100.0 | -100.0 | 1.42 | -2.74 | 0 | 4.75 | -5.0 | 23650.0 | 14.8 | 0.0 | -0.07 | 0.16 | 0.0 | 6.67 | 0.6 | 0.0 | 100.0 | -0.34 | -30.77 | -200.0 | 0.41 | -18.0 | -47.44 | -0.79 | 22.55 | -25.4 | -1.13 | 11.72 | -289.66 | 0.19 | -6.19 | 134.95 |
| 20Q3 (4) | 6.44 | 16.46 | 0.0 | 2.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.05 | 37.23 | 0.0 | -0.13 | -1200.0 | 0.0 | 5.35 | 27.99 | 0.0 | 36.85 | 0 | 0.0 | 1.58 | 102.56 | 0.0 | 0.56 | 0.0 | 0.0 | 1.46 | 0 | 0.0 | 5.0 | 8233.33 | 0.0 | 14.8 | 0.0 | 0.0 | 0.16 | 0 | 0.0 | 0.6 | 0 | 0.0 | -0.26 | 0 | 0.0 | 0.5 | -20.63 | 0.0 | -1.02 | 9.73 | 0.0 | -1.28 | -13.27 | 0.0 | 0.20 | 131.63 | 0.0 |
