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) | 1.32 | -32.99 | 4.27 | 2.89 | 1.0 | 400.0 | 0 | 0 | 11.77 | -3.52 | -2.34 | 0 | 3.58 | 1.7 | 30.42 | 5.42 | 2.1 | -4.98 | 1.5 | 14900.0 | 1.53 | -2.55 | 0 | 0 | 8.05 | 0.0 | 0.38 | 0.0 | 0.55 | 0.0 | -5.4 | 0 | -4.47 | 0 | -0.98 | 0 | -6.38 | 0 | 0.02 | -6.65 |
| 2022 (9) | 1.97 | 26.28 | 4.15 | -10.37 | 0.2 | -81.82 | 0 | 0 | 12.2 | -41.82 | -2.08 | 0 | 3.52 | -47.46 | 28.85 | -9.7 | 2.21 | -35.38 | 0.01 | -96.88 | 1.57 | 53.92 | 0 | 0 | 8.05 | 0.0 | 0.38 | 0.0 | 0.55 | 0.0 | -3.05 | 0 | -2.13 | 0 | -0.87 | 0 | -3.92 | 0 | 0.02 | -51.22 |
| 2021 (8) | 1.56 | -25.36 | 4.63 | 7.67 | 1.1 | -2.65 | 0 | 0 | 20.97 | 29.85 | -1.56 | 0 | 6.7 | 2.6 | 31.95 | -20.98 | 3.42 | -4.2 | 0.32 | -13.51 | 1.02 | -31.08 | 0 | 0 | 8.05 | 0.0 | 0.38 | 0.0 | 0.55 | 0.0 | -0.97 | 0 | -0.05 | 0 | -1.01 | 0 | -1.98 | 0 | 0.04 | -24.83 |
| 2020 (7) | 2.09 | -37.8 | 4.3 | 9.14 | 1.13 | -75.75 | 0 | 0 | 16.15 | -8.08 | -1.87 | 0 | 6.53 | -8.03 | 40.43 | 0.06 | 3.57 | -8.23 | 0.37 | -83.91 | 1.48 | 19.35 | 0 | 0 | 8.05 | 19.26 | 0.38 | 0.0 | 0.55 | 0.0 | 0.58 | -76.42 | 1.5 | -55.62 | -0.93 | 0 | -0.35 | 0 | 0.05 | -40.28 |
| 2019 (6) | 3.36 | 4.35 | 3.94 | 2.07 | 4.66 | 2352.63 | 0 | 0 | 17.57 | -14.83 | -1.06 | 0 | 7.1 | 0.71 | 40.41 | 18.25 | 3.89 | -6.27 | 2.3 | 10.05 | 1.24 | -77.62 | 0 | 0 | 6.75 | 2.43 | 0.38 | 11.76 | 0.55 | 37.5 | 2.46 | -38.96 | 3.38 | -29.14 | -1.06 | 0 | 1.4 | -59.77 | 0.09 | -5.25 |
| 2018 (5) | 3.22 | -1.53 | 3.86 | -13.26 | 0.19 | 850.0 | 0 | 0 | 20.63 | -1.34 | 0.35 | -80.34 | 7.05 | -27.54 | 34.17 | -26.56 | 4.15 | 34.74 | 2.09 | -7.11 | 5.54 | 2418.18 | 0 | 0 | 6.59 | 3.94 | 0.34 | 112.5 | 0.4 | 110.53 | 4.03 | -14.26 | 4.77 | -5.54 | -0.55 | 0 | 3.48 | -19.07 | 0.10 | 0 |
| 2017 (4) | 3.27 | 77.72 | 4.45 | 21.25 | 0.02 | 0.0 | 0 | 0 | 20.91 | 7.51 | 1.78 | 9.88 | 9.73 | 19.68 | 46.53 | 11.32 | 3.08 | 31.62 | 2.25 | -26.71 | 0.22 | -8.33 | 0 | 0 | 6.34 | 13.42 | 0.16 | 0 | 0.19 | 0 | 4.7 | 22.72 | 5.05 | 31.85 | -0.4 | 0 | 4.3 | 18.13 | 0.00 | 0 |
| 2016 (3) | 1.84 | 91.67 | 3.67 | 2.23 | 0.02 | -66.67 | 0 | 0 | 19.45 | 9.27 | 1.62 | 58.82 | 8.13 | 2.78 | 41.80 | -5.94 | 2.34 | -6.4 | 3.07 | -2.85 | 0.24 | -68.0 | 0 | 0 | 5.59 | 12.7 | 0 | 0 | 0 | 0 | 3.83 | 73.3 | 3.83 | 73.3 | -0.19 | 0 | 3.64 | 37.88 | 0.00 | 0 |
| 2015 (2) | 0.96 | 43.28 | 3.59 | 16.18 | 0.06 | 0.0 | 0 | 0 | 17.8 | 4.89 | 1.02 | 117.02 | 7.91 | 13.49 | 44.44 | 8.19 | 2.5 | -8.09 | 3.16 | 62.05 | 0.75 | -8.54 | 0 | 0 | 4.96 | 0.0 | 0 | 0 | 0 | 0 | 2.21 | 85.71 | 2.21 | 85.71 | 0.43 | -21.82 | 2.64 | 51.72 | 0.00 | 0 |
| 2014 (1) | 0.67 | 0 | 3.09 | 0 | 0.06 | 0 | 0 | 0 | 16.97 | 0 | 0.47 | 0 | 6.97 | 0 | 41.07 | 0 | 2.72 | 0 | 1.95 | 0 | 0.82 | 0 | 0 | 0 | 4.96 | 0 | 0 | 0 | 0 | 0 | 1.19 | 0 | 1.19 | 0 | 0.55 | 0 | 1.74 | 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) | 2.55 | 140.57 | 80.85 | 3.84 | -6.34 | -4.0 | 0.51 | -16.39 | -50.49 | 0 | 0 | 0 | 2.1 | -18.92 | -33.96 | 0.07 | 111.86 | 111.86 | 2.83 | -13.19 | -31.48 | 28.59 | -3.72 | -17.7 | 1.48 | -1.99 | -35.65 | 0.27 | 92.86 | 237.5 | 0.67 | -60.82 | -56.49 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.55 | 0.0 | 0.0 | -1.74 | 3.87 | 61.67 | -1.2 | 4.76 | 66.85 | -0.75 | 11.76 | 12.79 | -2.49 | 6.39 | 53.89 | 0.12 | 624.6 | 500.34 |
| 24Q2 (19) | 1.06 | -21.48 | -27.4 | 4.1 | -5.09 | 0.0 | 0.61 | -29.89 | -27.38 | 0 | 0 | 0 | 2.59 | -0.38 | -12.5 | -0.59 | -22.92 | -37.21 | 3.26 | -10.44 | -19.31 | 29.69 | -7.42 | -15.85 | 1.51 | -5.03 | -37.6 | 0.14 | -90.67 | 75.0 | 1.71 | 14.77 | 17.93 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.55 | 0.0 | 0.0 | -1.81 | 69.22 | 54.18 | -1.26 | 74.55 | 58.42 | -0.85 | 2.3 | 19.81 | -2.66 | 60.59 | 46.91 | 0.02 | -8.82 | -18.33 |
| 24Q1 (18) | 1.35 | 2.27 | -0.74 | 4.32 | 1.17 | 5.11 | 0.87 | -13.0 | 35.94 | 0 | 0 | 0 | 2.6 | -0.38 | -13.91 | -0.48 | 44.19 | -2.13 | 3.64 | 1.68 | -11.65 | 32.07 | 5.44 | -6.75 | 1.59 | -24.29 | -33.47 | 1.5 | 0.0 | 0 | 1.49 | -2.61 | 1.36 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -5.88 | -8.89 | -67.05 | -4.95 | -10.74 | -90.38 | -0.87 | 11.22 | -4.82 | -6.75 | -5.8 | -55.17 | 0.02 | -2.39 | -8.56 |
| 23Q4 (17) | 1.32 | -6.38 | -32.99 | 4.27 | 6.75 | 2.89 | 1.0 | -2.91 | 400.0 | 0 | 0 | 0 | 2.61 | -17.92 | -4.4 | -0.86 | -45.76 | 3.37 | 3.58 | -13.32 | 1.7 | 30.42 | -12.43 | 5.42 | 2.1 | -8.7 | -4.98 | 1.5 | 1775.0 | 14900.0 | 1.53 | -0.65 | -2.55 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -5.4 | -18.94 | -77.05 | -4.47 | -23.48 | -109.86 | -0.98 | -13.95 | -12.64 | -6.38 | -18.15 | -62.76 | 0.02 | -6.91 | -6.65 |
| 23Q3 (16) | 1.41 | -3.42 | -46.39 | 4.0 | -2.44 | -22.63 | 1.03 | 22.62 | 194.29 | 0 | 0 | 0 | 3.18 | 7.43 | 16.06 | -0.59 | -37.21 | -34.09 | 4.13 | 2.23 | 3.25 | 34.74 | -1.56 | 27.56 | 2.3 | -4.96 | -19.86 | 0.08 | 0.0 | 300.0 | 1.54 | 6.21 | 17.56 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -4.54 | -14.94 | -110.19 | -3.62 | -19.47 | -191.94 | -0.86 | 18.87 | -16.22 | -5.4 | -7.78 | -86.21 | 0.02 | -1.42 | -26.67 |
| 23Q2 (15) | 1.46 | 7.35 | -52.13 | 4.1 | -0.24 | -27.43 | 0.84 | 31.25 | 61.54 | 0 | 0 | 0 | 2.96 | -1.99 | -15.19 | -0.43 | 8.51 | -38.71 | 4.04 | -1.94 | -17.04 | 35.28 | 2.6 | 18.97 | 2.42 | 1.26 | -18.24 | 0.08 | 0 | -72.41 | 1.45 | -1.36 | -21.2 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -3.95 | -12.22 | -129.65 | -3.03 | -16.54 | -278.75 | -1.06 | -27.71 | -30.86 | -5.01 | -15.17 | -98.02 | 0.02 | 2.09 | -40.78 |
| 23Q1 (14) | 1.36 | -30.96 | -64.49 | 4.11 | -0.96 | -23.03 | 0.64 | 220.0 | -27.27 | 0 | 0 | 0 | 3.02 | 10.62 | -6.79 | -0.47 | 47.19 | -6.82 | 4.12 | 17.05 | -14.35 | 34.39 | 19.19 | 35.56 | 2.39 | 8.14 | -22.9 | 0 | -100.0 | -100.0 | 1.47 | -6.37 | -24.23 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -3.52 | -15.41 | -149.65 | -2.6 | -22.07 | -430.61 | -0.83 | 4.6 | -22.06 | -4.35 | -10.97 | -108.13 | 0.02 | -0.36 | -45.25 |
| 22Q4 (13) | 1.97 | -25.1 | 26.28 | 4.15 | -19.73 | -10.37 | 0.2 | -42.86 | -81.82 | 0 | 0 | 0 | 2.73 | -0.36 | -47.7 | -0.89 | -102.27 | -25.35 | 3.52 | -12.0 | -47.46 | 28.85 | 5.96 | -9.7 | 2.21 | -23.0 | -35.38 | 0.01 | -50.0 | -96.88 | 1.57 | 19.85 | 53.92 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -3.05 | -41.2 | -214.43 | -2.13 | -71.77 | -4160.0 | -0.87 | -17.57 | 13.86 | -3.92 | -35.17 | -97.98 | 0.02 | -26.87 | -51.22 |
| 22Q3 (12) | 2.63 | -13.77 | 68.59 | 5.17 | -8.5 | 7.93 | 0.35 | -32.69 | -71.77 | 0 | 0 | 0 | 2.74 | -21.49 | -38.7 | -0.44 | -41.94 | 12.0 | 4.0 | -17.86 | -41.52 | 27.23 | -8.19 | -17.79 | 2.87 | -3.04 | -36.36 | 0.02 | -93.1 | -93.33 | 1.31 | -28.8 | 28.43 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -2.16 | -25.58 | -730.77 | -1.24 | -55.0 | -287.88 | -0.74 | 8.64 | 32.73 | -2.9 | -14.62 | -113.24 | 0.03 | -20.39 | -45.11 |
| 22Q2 (11) | 3.05 | -20.37 | 74.29 | 5.65 | 5.81 | 14.14 | 0.52 | -40.91 | -58.06 | 0 | 0 | 0 | 3.49 | 7.72 | -42.12 | -0.31 | 29.55 | -444.44 | 4.87 | 1.25 | -37.08 | 29.66 | 16.91 | -21.45 | 2.96 | -4.52 | -26.37 | 0.29 | -6.45 | -9.38 | 1.84 | -5.15 | 70.37 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.72 | -21.99 | -847.83 | -0.8 | -63.27 | -169.57 | -0.81 | -19.12 | 25.69 | -2.53 | -21.05 | -194.19 | 0.03 | -5.62 | -35.27 |
| 22Q1 (10) | 3.83 | 145.51 | 162.33 | 5.34 | 15.33 | 18.93 | 0.88 | -20.0 | -17.76 | 0 | 0 | 0 | 3.24 | -37.93 | -38.29 | -0.44 | 38.03 | 0.0 | 4.81 | -28.21 | -37.29 | 25.37 | -20.6 | -39.37 | 3.1 | -9.36 | -15.07 | 0.31 | -3.12 | -8.82 | 1.94 | 90.2 | 57.72 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -1.41 | -45.36 | -1107.14 | -0.49 | -880.0 | -146.23 | -0.68 | 32.67 | 32.67 | -2.09 | -5.56 | -140.23 | 0.04 | -11.22 | -30.41 |
| 21Q4 (9) | 1.56 | 0.0 | -25.36 | 4.63 | -3.34 | 7.67 | 1.1 | -11.29 | -2.65 | 0 | 0 | 0 | 5.22 | 16.78 | 6.53 | -0.71 | -42.0 | -31.48 | 6.7 | -2.05 | 2.6 | 31.95 | -3.54 | -21.03 | 3.42 | -24.17 | -4.2 | 0.32 | 6.67 | -13.51 | 1.02 | 0.0 | -31.08 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -0.97 | -273.08 | -267.24 | -0.05 | -107.58 | -103.33 | -1.01 | 8.18 | -8.6 | -1.98 | -45.59 | -465.71 | 0.04 | -17.71 | -24.83 |
| 21Q3 (8) | 1.56 | -10.86 | -38.1 | 4.79 | -3.23 | 7.4 | 1.24 | 0.0 | 5.08 | 0 | 0 | 0 | 4.47 | -25.87 | 3.47 | -0.5 | -655.56 | -31.58 | 6.84 | -11.63 | 8.92 | 33.12 | -12.27 | -16.19 | 4.51 | 12.19 | 27.4 | 0.3 | -6.25 | -23.08 | 1.02 | -5.56 | -40.0 | 0 | 0 | 0 | 8.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0 | 0.55 | 0.0 | 0 | -0.26 | -213.04 | 0 | 0.66 | -42.61 | -67.49 | -1.1 | -0.92 | 3.51 | -1.36 | -58.14 | -19.3 | 0.05 | -6.12 | -29.48 |
| 21Q2 (7) | 1.75 | 19.86 | -33.96 | 4.95 | 10.24 | 17.86 | 1.24 | 15.89 | -75.05 | 0 | 0 | 0 | 6.03 | 14.86 | 56.22 | 0.09 | 120.45 | 121.43 | 7.74 | 0.91 | 27.72 | 37.76 | -9.77 | 0 | 4.02 | 10.14 | 6.35 | 0.32 | -5.88 | -63.64 | 1.08 | -12.2 | -18.8 | 0 | 0 | 0 | 8.05 | 0.0 | 19.26 | 0.38 | 0.0 | 0 | 0.55 | 0.0 | 0 | 0.23 | 64.29 | 0 | 1.15 | 8.49 | -52.48 | -1.09 | -7.92 | 20.44 | -0.86 | 1.15 | 37.23 | 0.05 | 1.47 | -41.79 |
| 21Q1 (6) | 1.46 | -30.14 | -36.8 | 4.49 | 4.42 | 24.03 | 1.07 | -5.31 | 664.29 | 0 | 0 | 0 | 5.25 | 7.14 | 71.57 | -0.44 | 18.52 | 15.38 | 7.67 | 17.46 | 18.0 | 41.84 | 3.42 | 0 | 3.65 | 2.24 | -9.43 | 0.34 | -8.11 | -84.96 | 1.23 | -16.89 | -78.65 | 0 | 0 | 0 | 8.05 | 0.0 | 19.26 | 0.38 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.14 | -75.86 | -92.78 | 1.06 | -29.33 | -62.94 | -1.01 | -8.6 | 12.17 | -0.87 | -148.57 | -210.13 | 0.05 | -4.1 | -41.92 |
| 20Q4 (5) | 2.09 | -17.06 | -37.8 | 4.3 | -3.59 | 9.14 | 1.13 | -4.24 | 841.67 | 0 | 0 | 0 | 4.9 | 13.43 | 5.38 | -0.54 | -42.11 | -38.46 | 6.53 | 3.98 | -8.03 | 40.46 | 2.37 | 0 | 3.57 | 0.85 | -8.23 | 0.37 | -5.13 | -83.91 | 1.48 | -12.94 | -74.39 | 0 | 0 | 0 | 8.05 | 0.0 | 19.26 | 0.38 | 0 | 0.0 | 0.55 | 0 | 0.0 | 0.58 | 0 | -76.42 | 1.5 | -26.11 | -55.62 | -0.93 | 18.42 | 12.26 | -0.35 | 69.3 | -125.0 | 0.05 | -22.8 | -40.28 |
| 20Q3 (4) | 2.52 | -4.91 | 0.0 | 4.46 | 6.19 | 0.0 | 1.18 | -76.26 | 0.0 | 0 | 0 | 0.0 | 4.32 | 11.92 | 0.0 | -0.38 | 9.52 | 0.0 | 6.28 | 3.63 | 0.0 | 39.52 | 0 | 0.0 | 3.54 | -6.35 | 0.0 | 0.39 | -55.68 | 0.0 | 1.7 | 27.82 | 0.0 | 0 | 0 | 0.0 | 8.05 | 19.26 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.03 | -16.12 | 0.0 | -1.14 | 16.79 | 0.0 | -1.14 | 16.79 | 0.0 | 0.07 | -22.51 | 0.0 |
