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) | 1.21 | -9.7 | 0.65 | -45.38 | 0.99 | 39.44 | 0 | 0 | 15.81 | -27.71 | 0.01 | -99.62 | 3.97 | -13.32 | 25.11 | 19.91 | 2.62 | -21.32 | 0 | 0 | 7.46 | 75.12 | 0.04 | -33.33 | 8.24 | 0.0 | 1.69 | 19.01 | 0 | 0 | 2.2 | -36.42 | 3.89 | -20.93 | 0 | 0 | 2.2 | -36.42 | 0.03 | -21.64 |
| 2022 (9) | 1.34 | 26.42 | 1.19 | -49.15 | 0.71 | -39.83 | 0 | 0 | 21.87 | 8.64 | 2.64 | 282.61 | 4.58 | -3.38 | 20.94 | -11.06 | 3.33 | -10.96 | 0 | 0 | 4.26 | -1.16 | 0.06 | 0.0 | 8.24 | 0.0 | 1.42 | 5.97 | 0.04 | 100.0 | 3.46 | 68.78 | 4.92 | 44.28 | 0 | 0 | 3.46 | 72.14 | 0.03 | -26.59 |
| 2021 (8) | 1.06 | -17.19 | 2.34 | 310.53 | 1.18 | 9.26 | 0 | 0 | 20.13 | 25.42 | 0.69 | 18.97 | 4.74 | 49.53 | 23.55 | 19.22 | 3.74 | 41.13 | 0 | 0 | 4.31 | -22.76 | 0.06 | -40.0 | 8.24 | 0.0 | 1.34 | 4.69 | 0.02 | 0 | 2.05 | 0.49 | 3.41 | 2.71 | -0.04 | 0 | 2.01 | -0.5 | 0.05 | 12.56 |
| 2020 (7) | 1.28 | 33.33 | 0.57 | -75.11 | 1.08 | 21.35 | 0 | 0 | 16.05 | -22.58 | 0.58 | -49.57 | 3.17 | -22.11 | 19.75 | 0.6 | 2.65 | -17.19 | 0 | 0 | 5.58 | 19.23 | 0.1 | -16.67 | 8.24 | 0.0 | 1.28 | 9.4 | 0 | 0 | 2.04 | -17.41 | 3.32 | -8.54 | -0.02 | 0 | 2.02 | -17.89 | 0.04 | 15.68 |
| 2019 (6) | 0.96 | -12.73 | 2.29 | 1045.0 | 0.89 | -23.93 | 0 | 0 | 20.73 | -4.78 | 1.15 | 8.49 | 4.07 | -7.5 | 19.63 | -2.86 | 3.2 | 19.85 | 0 | 0 | 4.68 | 131.68 | 0.12 | 9.09 | 8.24 | 2.11 | 1.17 | 10.38 | 0 | 0 | 2.47 | 2.92 | 3.63 | 4.91 | -0.01 | 0 | 2.46 | 2.07 | 0.04 | -13.55 |
| 2018 (5) | 1.1 | 66.67 | 0.2 | -91.97 | 1.17 | 27.17 | 0 | 0 | 21.77 | 1.16 | 1.06 | -12.4 | 4.4 | -15.06 | 20.21 | -16.03 | 2.67 | -18.1 | 0 | 0 | 2.02 | 66.94 | 0.11 | 120.0 | 8.07 | 2.93 | 1.06 | 12.77 | 0 | 0 | 2.4 | -2.83 | 3.46 | 1.47 | 0.01 | -50.0 | 2.41 | -3.21 | 0.04 | 63.51 |
| 2017 (4) | 0.66 | -67.33 | 2.49 | 48.21 | 0.92 | -15.6 | 0 | 0 | 21.52 | 5.96 | 1.21 | -39.8 | 5.18 | 12.12 | 24.07 | 5.82 | 3.26 | 4.82 | 0 | 0 | 1.21 | -42.65 | 0.05 | 66.67 | 7.84 | 1.95 | 0.94 | 27.03 | 0 | 0 | 2.47 | -10.83 | 3.41 | -2.85 | 0.02 | -50.0 | 2.49 | -11.39 | 0.02 | 110.92 |
| 2016 (3) | 2.02 | 61.6 | 1.68 | 69.7 | 1.09 | -25.34 | 0 | 0 | 20.31 | 3.36 | 2.01 | 79.46 | 4.62 | 23.86 | 22.75 | 19.84 | 3.11 | 16.92 | 0 | 0 | 2.11 | -39.89 | 0.03 | -25.0 | 7.69 | 1.99 | 0.74 | 17.46 | 0 | 0 | 2.77 | 66.87 | 3.51 | 53.28 | 0.04 | -33.33 | 2.81 | 63.37 | 0.01 | -4.8 |
| 2015 (2) | 1.25 | -13.19 | 0.99 | -17.5 | 1.46 | 32.73 | 0 | 0 | 19.65 | 1.45 | 1.12 | 57.75 | 3.73 | 5.37 | 18.98 | 3.87 | 2.66 | -9.52 | 0 | 0 | 3.51 | 24.03 | 0.04 | -33.33 | 7.54 | 15.29 | 0.63 | 12.5 | 0 | 0 | 1.66 | 62.75 | 2.29 | 44.94 | 0.06 | 20.0 | 1.72 | 60.75 | 0.01 | 28.36 |
| 2014 (1) | 1.44 | 92.0 | 1.2 | 93.55 | 1.1 | 42.86 | 0 | 0 | 19.37 | 9.99 | 0.71 | 47.92 | 3.54 | 5.67 | 18.28 | -3.93 | 2.94 | 36.11 | 0 | 0 | 2.83 | -3.41 | 0.06 | 0.0 | 6.54 | 2.03 | 0.56 | 9.8 | 0 | 0 | 1.02 | 108.16 | 1.58 | 28.46 | 0.05 | 25.0 | 1.07 | 101.89 | 0.01 | -5.78 |
| 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) | 1.12 | 2.75 | 31.76 | 1.46 | 18.7 | 48.98 | 0.96 | -4.0 | 4.35 | 0 | 0 | 0 | 4.65 | -4.91 | 25.68 | -0.13 | -152.0 | -18.18 | 4.35 | -11.76 | 21.17 | 23.63 | -16.32 | 7.02 | 2.84 | 2.16 | -3.4 | 0 | 0 | 0 | 6.38 | -8.07 | -5.9 | 0.04 | 33.33 | 0.0 | 8.24 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 2.31 | -5.33 | 9.48 | 4.0 | -3.15 | 5.26 | 0 | 0 | 0 | 2.31 | -5.33 | 9.48 | 0.02 | -22.25 | -32.01 |
| 24Q2 (19) | 1.09 | -20.44 | -55.14 | 1.23 | 6.96 | 17.14 | 1.0 | -0.99 | 23.46 | 0 | 0 | 0 | 4.89 | 0.2 | 44.67 | 0.25 | -24.24 | 278.57 | 4.93 | -2.76 | 51.69 | 28.24 | -11.17 | 53.08 | 2.78 | 1.09 | -4.79 | 0 | 0 | 0 | 6.94 | -3.61 | 13.21 | 0.03 | 0.0 | -40.0 | 8.24 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 2.44 | 11.42 | 9.91 | 4.13 | 6.17 | 5.63 | 0 | 0 | 0 | 2.44 | 11.42 | 9.91 | 0.03 | 1.02 | -19.87 |
| 24Q1 (18) | 1.37 | 13.22 | 0.0 | 1.15 | 76.92 | -21.77 | 1.01 | 2.02 | 42.25 | 0 | 0 | 0 | 4.88 | 22.31 | 2.95 | 0.33 | 200.0 | 120.0 | 5.07 | 27.71 | 6.74 | 31.79 | 26.59 | 37.59 | 2.75 | 4.96 | -17.17 | 0 | 0 | 0 | 7.2 | -3.49 | 50.63 | 0.03 | -25.0 | -50.0 | 8.24 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 0 | 0 | 0 | 2.19 | -0.45 | -7.2 | 3.89 | 0.0 | -3.95 | 0 | 0 | 0 | 2.19 | -0.45 | -7.2 | 0.03 | 0.0 | -28.11 |
| 23Q4 (17) | 1.21 | 42.35 | -9.7 | 0.65 | -33.67 | -45.38 | 0.99 | 7.61 | 39.44 | 0 | 0 | 0 | 3.99 | 7.84 | -10.14 | 0.11 | 200.0 | 173.33 | 3.97 | 10.58 | -13.32 | 25.11 | 13.73 | 19.96 | 2.62 | -10.88 | -21.32 | 0 | 0 | 0 | 7.46 | 10.03 | 75.12 | 0.04 | 0.0 | -33.33 | 8.24 | 0.0 | 0.0 | 1.69 | 0.0 | 19.01 | 0 | 0 | -100.0 | 2.2 | 4.27 | -36.42 | 3.89 | 2.37 | -20.93 | 0 | 0 | 0 | 2.2 | 4.27 | -36.42 | 0.03 | -13.43 | -21.64 |
| 23Q3 (16) | 0.85 | -65.02 | -47.85 | 0.98 | -6.67 | 2.08 | 0.92 | 13.58 | 27.78 | 0 | 0 | 0 | 3.7 | 9.47 | -26.88 | -0.11 | 21.43 | -150.0 | 3.59 | 10.46 | -23.45 | 22.08 | 19.7 | 4.74 | 2.94 | 0.68 | -17.88 | 0 | 0 | 0 | 6.78 | 10.6 | 52.7 | 0.04 | -20.0 | -42.86 | 8.24 | 0.0 | 0.0 | 1.69 | 0.0 | 19.01 | 0 | 0 | -100.0 | 2.11 | -4.95 | -39.71 | 3.8 | -2.81 | -23.39 | 0 | 0 | -100.0 | 2.11 | -4.95 | -39.89 | 0.03 | -8.37 | -19.22 |
| 23Q2 (15) | 2.43 | 77.37 | 1.67 | 1.05 | -28.57 | 5.0 | 0.81 | 14.08 | 14.08 | 0 | 0 | 0 | 3.38 | -28.69 | -46.52 | -0.14 | -193.33 | -129.17 | 3.25 | -31.58 | -43.18 | 18.44 | -20.16 | -29.09 | 2.92 | -12.05 | -27.9 | 0 | 0 | 0 | 6.13 | 28.24 | 60.89 | 0.05 | -16.67 | -28.57 | 8.24 | 0.0 | 0.0 | 1.69 | 0.0 | 19.01 | 0 | 0 | -100.0 | 2.22 | -5.93 | -32.32 | 3.91 | -3.46 | -17.51 | 0 | 0 | 100.0 | 2.22 | -5.93 | -32.11 | 0.03 | -9.37 | -19.38 |
| 23Q1 (14) | 1.37 | 2.24 | -57.72 | 1.47 | 23.53 | 96.0 | 0.71 | 0.0 | 0.0 | 0 | 0 | 0 | 4.74 | 6.76 | -21.78 | 0.15 | 200.0 | -92.82 | 4.75 | 3.71 | -4.62 | 23.10 | 10.37 | -1.83 | 3.32 | -0.3 | -12.86 | 0 | 0 | 0 | 4.78 | 12.21 | 19.8 | 0.06 | 0.0 | -14.29 | 8.24 | 0.0 | 0.0 | 1.69 | 19.01 | 19.01 | 0 | -100.0 | -100.0 | 2.36 | -31.79 | -16.01 | 4.05 | -17.68 | -5.15 | 0 | 0 | 100.0 | 2.36 | -31.79 | -15.11 | 0.04 | 9.01 | -20.97 |
| 22Q4 (13) | 1.34 | -17.79 | 26.42 | 1.19 | 23.96 | -49.15 | 0.71 | -1.39 | -39.83 | 0 | 0 | 0 | 4.44 | -12.25 | -7.69 | -0.15 | -168.18 | -650.0 | 4.58 | -2.35 | -3.38 | 20.93 | -0.69 | -11.06 | 3.33 | -6.98 | -10.96 | 0 | 0 | 0 | 4.26 | -4.05 | -1.16 | 0.06 | -14.29 | 0.0 | 8.24 | 0.0 | 0.0 | 1.42 | 0.0 | 5.97 | 0.04 | 0.0 | 100.0 | 3.46 | -1.14 | 68.78 | 4.92 | -0.81 | 44.28 | 0 | -100.0 | 100.0 | 3.46 | -1.42 | 72.14 | 0.03 | -10.76 | -26.59 |
| 22Q3 (12) | 1.63 | -31.8 | -1.81 | 0.96 | -4.0 | -43.53 | 0.72 | 1.41 | -40.5 | 0 | 0 | 0 | 5.06 | -19.94 | 5.42 | 0.22 | -54.17 | 0 | 4.69 | -18.01 | 10.61 | 21.08 | -18.97 | -7.23 | 3.58 | -11.6 | 1.99 | 0 | 0 | 0 | 4.44 | 16.54 | -5.93 | 0.07 | 0.0 | 0.0 | 8.24 | 0.0 | 0.0 | 1.42 | 0.0 | 5.97 | 0.04 | 0.0 | 100.0 | 3.5 | 6.71 | 74.13 | 4.96 | 4.64 | 47.18 | 0.01 | 200.0 | 133.33 | 3.51 | 7.34 | 77.27 | 0.04 | -8.55 | -21.78 |
| 22Q2 (11) | 2.39 | -26.23 | 25.79 | 1.0 | 33.33 | -37.11 | 0.71 | 0.0 | -41.8 | 0 | 0 | 0 | 6.32 | 4.29 | 15.12 | 0.48 | -77.03 | 54.84 | 5.72 | 14.86 | 16.97 | 26.01 | 10.52 | -7.92 | 4.05 | 6.3 | 25.78 | 0 | 0 | 0 | 3.81 | -4.51 | -24.1 | 0.07 | 0.0 | -12.5 | 8.24 | 0.0 | 0.0 | 1.42 | 0.0 | 5.97 | 0.04 | 0.0 | 100.0 | 3.28 | 16.73 | 63.18 | 4.74 | 11.01 | 40.65 | -0.01 | 66.67 | 66.67 | 3.27 | 17.63 | 65.15 | 0.04 | -11.16 | -10.25 |
| 22Q1 (10) | 3.24 | 205.66 | 102.5 | 0.75 | -67.95 | -33.63 | 0.71 | -39.83 | -39.32 | 0 | 0 | 0 | 6.06 | 25.99 | 20.24 | 2.09 | 10550.0 | 422.5 | 4.98 | 5.06 | 8.03 | 23.53 | -0.0 | -19.49 | 3.81 | 1.87 | 25.74 | 0 | 0 | 0 | 3.99 | -7.42 | -24.86 | 0.07 | 16.67 | -22.22 | 8.24 | 0.0 | 0.0 | 1.42 | 5.97 | 10.94 | 0.04 | 100.0 | 0 | 2.81 | 37.07 | 15.64 | 4.27 | 25.22 | 14.78 | -0.03 | 25.0 | -50.0 | 2.78 | 38.31 | 15.35 | 0.05 | 1.27 | 13.26 |
| 21Q4 (9) | 1.06 | -36.14 | -17.19 | 2.34 | 37.65 | 310.53 | 1.18 | -2.48 | 9.26 | 0 | 0 | 0 | 4.81 | 0.21 | 44.44 | -0.02 | 0 | 71.43 | 4.74 | 11.79 | 49.53 | 23.54 | 3.58 | 19.16 | 3.74 | 6.55 | 41.13 | 0 | 0 | 0 | 4.31 | -8.69 | -22.76 | 0.06 | -14.29 | -40.0 | 8.24 | 0.0 | 0.0 | 1.34 | 0.0 | 4.69 | 0.02 | 0.0 | 0 | 2.05 | 1.99 | 0.49 | 3.41 | 1.19 | 2.71 | -0.04 | -33.33 | -100.0 | 2.01 | 1.52 | -0.5 | 0.05 | -4.92 | 12.56 |
| 21Q3 (8) | 1.66 | -12.63 | 15.28 | 1.7 | 6.92 | 93.18 | 1.21 | -0.82 | 21.0 | 0 | 0 | 0 | 4.8 | -12.57 | 39.13 | 0 | -100.0 | -100.0 | 4.24 | -13.29 | 44.22 | 22.72 | -19.57 | 33.71 | 3.51 | 9.01 | 25.81 | 0 | 0 | 0 | 4.72 | -5.98 | -16.31 | 0.07 | -12.5 | -30.0 | 8.24 | 0.0 | 0.0 | 1.34 | 0.0 | 4.69 | 0.02 | 0.0 | 0 | 2.01 | 0.0 | -4.29 | 3.37 | 0.0 | -0.59 | -0.03 | 0.0 | -50.0 | 1.98 | 0.0 | -4.81 | 0.05 | 4.92 | 14.55 |
| 21Q2 (7) | 1.9 | 18.75 | 53.23 | 1.59 | 40.71 | -24.64 | 1.22 | 4.27 | 64.86 | 0 | 0 | 0 | 5.49 | 8.93 | 38.99 | 0.31 | -22.5 | 55.0 | 4.89 | 6.07 | 38.14 | 28.25 | -3.36 | 0 | 3.22 | 6.27 | 5.23 | 0 | 0 | 0 | 5.02 | -5.46 | 16.2 | 0.08 | -11.11 | -27.27 | 8.24 | 0.0 | 0.0 | 1.34 | 4.69 | 4.69 | 0.02 | 0 | 0 | 2.01 | -17.28 | 1.01 | 3.37 | -9.41 | 3.06 | -0.03 | -50.0 | -200.0 | 1.98 | -17.84 | 0.0 | 0.05 | 12.11 | 14.44 |
| 21Q1 (6) | 1.6 | 25.0 | 56.86 | 1.13 | 98.25 | -58.61 | 1.17 | 8.33 | 0 | 0 | 0 | 0 | 5.04 | 51.35 | -5.26 | 0.4 | 671.43 | 17.65 | 4.61 | 45.43 | -9.43 | 29.23 | 48.01 | 0 | 3.03 | 14.34 | -5.02 | 0 | 0 | 0 | 5.31 | -4.84 | 18.26 | 0.09 | -10.0 | -18.18 | 8.24 | 0.0 | 0.0 | 1.28 | 0.0 | 9.4 | 0 | 0 | 0 | 2.43 | 19.12 | -13.52 | 3.72 | 12.05 | -6.53 | -0.02 | 0.0 | -100.0 | 2.41 | 19.31 | -13.93 | 0.04 | 0.64 | 24.87 |
| 20Q4 (5) | 1.28 | -11.11 | 33.33 | 0.57 | -35.23 | -75.11 | 1.08 | 8.0 | 21.35 | 0 | 0 | 0 | 3.33 | -3.48 | -27.29 | -0.07 | -163.64 | -143.75 | 3.17 | 7.82 | -22.11 | 19.75 | 16.22 | 0 | 2.65 | -5.02 | -17.19 | 0 | 0 | 0 | 5.58 | -1.06 | 19.23 | 0.1 | 0.0 | -16.67 | 8.24 | 0.0 | 0.0 | 1.28 | 0.0 | 9.4 | 0 | 0 | 0 | 2.04 | -2.86 | -17.41 | 3.32 | -2.06 | -8.54 | -0.02 | 0.0 | -100.0 | 2.02 | -2.88 | -17.89 | 0.04 | -3.24 | 15.68 |
| 20Q3 (4) | 1.44 | 16.13 | 0.0 | 0.88 | -58.29 | 0.0 | 1.0 | 35.14 | 0.0 | 0 | 0 | 0.0 | 3.45 | -12.66 | 0.0 | 0.11 | -45.0 | 0.0 | 2.94 | -16.95 | 0.0 | 16.99 | 0 | 0.0 | 2.79 | -8.82 | 0.0 | 0 | 0 | 0.0 | 5.64 | 30.56 | 0.0 | 0.1 | -9.09 | 0.0 | 8.24 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.1 | 5.53 | 0.0 | 3.39 | 3.67 | 0.0 | -0.02 | -100.0 | 0.0 | 2.08 | 5.05 | 0.0 | 0.04 | 4.83 | 0.0 |
