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) | 3.35 | 12.79 | 0.6 | -25.93 | 0.17 | 0.0 | 0 | 0 | 19.06 | 2.36 | 1.76 | 18.92 | 2.15 | -3.59 | 11.28 | -5.81 | 2.91 | 3.56 | 0 | 0 | 0.79 | -18.56 | 0.03 | 0.0 | 6.08 | 0.0 | 1.19 | 13.33 | 1.08 | -15.62 | 3.55 | 19.93 | 5.83 | 10.21 | -1.37 | 0 | 2.18 | 15.96 | 0.01 | 18.11 |
| 2022 (9) | 2.97 | -45.0 | 0.81 | -27.68 | 0.17 | 0.0 | 0 | 0 | 18.62 | -9.92 | 1.48 | -30.52 | 2.23 | -14.89 | 11.98 | -5.51 | 2.81 | -17.84 | 0 | 0 | 0.97 | -14.91 | 0.03 | -40.0 | 6.08 | 0.0 | 1.05 | 26.51 | 1.28 | 6.67 | 2.96 | -17.78 | 5.29 | -6.21 | -1.08 | 0 | 1.88 | -18.97 | 0.01 | 67.75 |
| 2021 (8) | 5.4 | -19.16 | 1.12 | 96.49 | 0.17 | 0.0 | 0 | 0 | 20.67 | 8.05 | 2.13 | -4.05 | 2.62 | 1.95 | 12.68 | -5.65 | 3.42 | 20.42 | 0 | 0 | 1.14 | -12.98 | 0.05 | -28.57 | 6.08 | 0.0 | 0.83 | 36.07 | 1.2 | -12.41 | 3.6 | 7.46 | 5.64 | 5.82 | -1.28 | 0 | 2.32 | 7.91 | 0.00 | -46.0 |
| 2020 (7) | 6.68 | 178.33 | 0.57 | -24.0 | 0.17 | -10.53 | 0 | 0 | 19.13 | 0.95 | 2.22 | 17.46 | 2.57 | 12.72 | 13.43 | 11.66 | 2.84 | 15.45 | 0 | 0 | 1.31 | -12.08 | 0.07 | -36.36 | 6.08 | 0.0 | 0.61 | 45.24 | 1.37 | 42.71 | 3.35 | -6.42 | 5.33 | 7.46 | -1.2 | 0 | 2.15 | -2.71 | 0.01 | 18.08 |
| 2019 (6) | 2.4 | -61.72 | 0.75 | -2.6 | 0.19 | -13.64 | 0 | 0 | 18.95 | -0.26 | 1.89 | 6.18 | 2.28 | -11.63 | 12.03 | -11.39 | 2.46 | -12.14 | 0 | 0 | 1.49 | -11.83 | 0.11 | -8.33 | 6.08 | 0.0 | 0.42 | 75.0 | 0.96 | 29.73 | 3.58 | -5.04 | 4.96 | 4.2 | -1.37 | 0 | 2.21 | -21.35 | 0.01 | 127.22 |
| 2018 (5) | 6.27 | 139.31 | 0.77 | 4.05 | 0.22 | 10.0 | 0 | 0 | 19.0 | -6.45 | 1.78 | -27.05 | 2.58 | 7.05 | 13.58 | 14.44 | 2.8 | -20.68 | 0.01 | 0.0 | 1.69 | -10.58 | 0.12 | 33.33 | 6.08 | 12.59 | 0.24 | 0 | 0.74 | 0 | 3.77 | -18.57 | 4.76 | 2.81 | -0.96 | 0 | 2.81 | -27.76 | 0.00 | -12.87 |
| 2017 (4) | 2.62 | -67.65 | 0.74 | -50.99 | 0.2 | -25.93 | 0 | 0 | 20.31 | -2.21 | 2.44 | 11.93 | 2.41 | 5.24 | 11.87 | 7.62 | 3.53 | 37.89 | 0.01 | 0 | 1.89 | -37.21 | 0.09 | 28.57 | 5.4 | 0.0 | 0 | 0 | 0 | 0 | 4.63 | 111.42 | 4.63 | 111.42 | -0.74 | 0 | 3.89 | 161.07 | 0.00 | -43.1 |
| 2016 (3) | 8.1 | 116.58 | 1.51 | -15.17 | 0.27 | 22.73 | 0 | 0 | 20.77 | -1.98 | 2.18 | -38.94 | 2.29 | 8.53 | 11.03 | 10.73 | 2.56 | -13.8 | 0 | 0 | 3.01 | -7.95 | 0.07 | 16.67 | 5.4 | 1700.0 | 0 | 0 | 0 | 0 | 2.19 | -70.28 | 2.19 | -70.28 | -0.7 | 0 | 1.49 | -81.42 | 0.00 | 0 |
| 2015 (2) | 3.74 | 0 | 1.78 | 0 | 0.22 | 0 | 0 | 0 | 21.19 | 0 | 3.57 | 0 | 2.11 | 0 | 9.96 | 0 | 2.97 | 0 | 0 | 0 | 3.27 | 0 | 0.06 | 0 | 0.3 | 0 | 0 | 0 | 0 | 0 | 7.37 | 0 | 7.37 | 0 | 0.65 | 0 | 8.02 | 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) | 5.35 | -18.07 | 110.63 | 0.81 | -13.83 | 3.85 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 5.01 | -6.0 | 2.66 | 0.41 | -21.15 | -6.82 | 2.04 | -11.69 | -12.07 | 10.38 | -12.27 | -15.2 | 3.09 | 5.46 | 4.39 | 0 | 0 | 0 | 0.66 | -7.04 | -21.43 | 0.03 | 50.0 | 0.0 | 6.08 | 0.0 | 0.0 | 1.37 | 0.0 | 15.13 | 1.37 | 0.0 | 26.85 | 2.9 | 16.47 | -6.15 | 5.64 | 7.63 | 5.03 | -0.79 | 22.55 | 29.46 | 2.11 | 43.54 | 7.11 | 0.01 | -3.64 | 3.89 |
| 24Q2 (19) | 6.53 | 108.63 | 70.05 | 0.94 | 51.61 | -4.08 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 5.33 | 23.95 | 2.9 | 0.52 | 26.83 | -3.7 | 2.31 | -1.7 | 5.0 | 11.83 | -2.46 | 0.22 | 2.93 | -6.98 | 4.64 | 0 | 0 | 0 | 0.71 | -5.33 | -19.32 | 0.02 | -33.33 | -33.33 | 6.08 | 0.0 | 0.0 | 1.37 | 15.13 | 15.13 | 1.37 | 26.85 | 26.85 | 2.49 | 2.05 | -6.04 | 5.24 | 11.02 | 6.29 | -1.02 | 10.53 | 30.14 | 1.47 | 13.08 | 23.53 | 0.01 | 3.56 | 11.43 |
| 24Q1 (18) | 3.13 | -6.57 | 5.03 | 0.62 | 3.33 | -33.33 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 4.3 | -14.34 | 8.31 | 0.41 | -10.87 | 32.26 | 2.35 | 9.3 | 23.04 | 12.13 | 7.44 | 16.31 | 3.15 | 8.25 | 8.62 | 0 | 0 | 0 | 0.75 | -5.06 | -18.48 | 0.03 | 0.0 | 0.0 | 6.08 | 0.0 | 0.0 | 1.19 | 0.0 | 13.33 | 1.08 | 0.0 | -15.62 | 2.44 | -31.27 | 18.45 | 4.72 | -19.04 | 7.52 | -1.14 | 16.79 | -11.76 | 1.3 | -40.37 | 25.0 | 0.01 | 14.13 | 28.08 |
| 23Q4 (17) | 3.35 | 31.89 | 12.79 | 0.6 | -23.08 | -25.93 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 5.02 | 2.87 | 1.83 | 0.46 | 4.55 | -9.8 | 2.15 | -7.33 | -3.59 | 11.29 | -7.77 | -5.76 | 2.91 | -1.69 | 3.56 | 0 | 0 | 0 | 0.79 | -5.95 | -18.56 | 0.03 | 0.0 | 0.0 | 6.08 | 0.0 | 0.0 | 1.19 | 0.0 | 13.33 | 1.08 | 0.0 | -15.62 | 3.55 | 14.89 | 19.93 | 5.83 | 8.57 | 10.21 | -1.37 | -22.32 | -26.85 | 2.18 | 10.66 | 15.96 | 0.01 | -8.77 | 18.11 |
| 23Q3 (16) | 2.54 | -33.85 | -51.06 | 0.78 | -20.41 | -7.14 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 4.88 | -5.79 | 7.02 | 0.44 | -18.52 | 25.71 | 2.32 | 5.45 | 23.4 | 12.24 | 3.67 | 26.01 | 2.96 | 5.71 | 3.14 | 0 | 0 | 0 | 0.84 | -4.55 | -16.83 | 0.03 | 0.0 | -25.0 | 6.08 | 0.0 | 0.0 | 1.19 | 0.0 | 13.33 | 1.08 | 0.0 | -15.62 | 3.09 | 16.6 | 26.12 | 5.37 | 8.92 | 12.34 | -1.12 | 23.29 | -25.84 | 1.97 | 65.55 | 26.28 | 0.01 | 3.35 | 27.08 |
| 23Q2 (15) | 3.84 | 28.86 | -39.62 | 0.98 | 5.38 | -15.52 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 5.18 | 30.48 | 6.58 | 0.54 | 74.19 | 42.11 | 2.2 | 15.18 | 7.32 | 11.80 | 13.21 | 13.82 | 2.8 | -3.45 | -15.15 | 0 | 0 | 0 | 0.88 | -4.35 | -16.19 | 0.03 | 0.0 | -25.0 | 6.08 | 0.0 | 0.0 | 1.19 | 13.33 | 13.33 | 1.08 | -15.62 | -15.62 | 2.65 | 28.64 | 26.19 | 4.93 | 12.3 | 11.29 | -1.46 | -43.14 | -47.47 | 1.19 | 14.42 | 7.21 | 0.01 | 19.03 | 138.51 |
| 23Q1 (14) | 2.98 | 0.34 | -47.07 | 0.93 | 14.81 | -18.42 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 3.97 | -19.47 | -7.03 | 0.31 | -39.22 | 29.17 | 1.91 | -14.35 | -5.45 | 10.43 | -12.95 | 5.65 | 2.9 | 3.2 | -25.26 | 0 | 0 | 0 | 0.92 | -5.15 | -15.6 | 0.03 | 0.0 | -40.0 | 6.08 | 0.0 | 0.0 | 1.05 | 0.0 | 26.51 | 1.28 | 0.0 | 6.67 | 2.06 | -30.41 | -46.35 | 4.39 | -17.01 | -25.34 | -1.02 | 5.56 | -27.5 | 1.04 | -44.68 | -65.79 | 0.01 | 5.24 | 175.73 |
| 22Q4 (13) | 2.97 | -42.77 | -45.0 | 0.81 | -3.57 | -27.68 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 4.93 | 8.11 | -13.05 | 0.51 | 45.71 | -7.27 | 2.23 | 18.62 | -14.89 | 11.98 | 23.33 | -5.56 | 2.81 | -2.09 | -17.84 | 0 | 0 | 0 | 0.97 | -3.96 | -14.91 | 0.03 | -25.0 | -40.0 | 6.08 | 0.0 | 0.0 | 1.05 | 0.0 | 26.51 | 1.28 | 0.0 | 6.67 | 2.96 | 20.82 | -17.78 | 5.29 | 10.67 | -6.21 | -1.08 | -21.35 | 15.62 | 1.88 | 20.51 | -18.97 | 0.01 | -1.84 | 67.75 |
| 22Q3 (12) | 5.19 | -18.4 | 25.06 | 0.84 | -27.59 | -25.66 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 4.56 | -6.17 | -8.25 | 0.35 | -7.89 | -33.96 | 1.88 | -8.29 | -33.1 | 9.71 | -6.35 | -29.23 | 2.87 | -13.03 | -17.05 | 0 | 0 | 0 | 1.01 | -3.81 | -14.41 | 0.04 | 0.0 | -20.0 | 6.08 | 0.0 | 0.0 | 1.05 | 0.0 | 26.51 | 1.28 | 0.0 | 6.67 | 2.45 | 16.67 | -19.93 | 4.78 | 7.9 | -6.09 | -0.89 | 10.1 | 36.43 | 1.56 | 40.54 | -6.02 | 0.01 | 93.96 | 9.7 |
| 22Q2 (11) | 6.36 | 12.97 | 24.22 | 1.16 | 1.75 | 103.51 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 4.86 | 13.82 | -12.59 | 0.38 | 58.33 | -39.68 | 2.05 | 1.49 | -32.12 | 10.37 | 5.08 | -29.17 | 3.3 | -14.95 | 3.77 | 0 | 0 | 0 | 1.05 | -3.67 | -13.93 | 0.04 | -20.0 | -33.33 | 6.08 | 0.0 | 0.0 | 1.05 | 26.51 | 26.51 | 1.28 | 6.67 | 6.67 | 2.1 | -45.31 | -17.0 | 4.43 | -24.66 | -3.06 | -0.99 | -23.75 | 29.29 | 1.11 | -63.49 | -1.77 | 0.00 | 37.61 | -50.72 |
| 22Q1 (10) | 5.63 | 4.26 | -17.33 | 1.14 | 1.79 | 100.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 4.27 | -24.69 | -4.26 | 0.24 | -56.36 | -44.19 | 2.02 | -22.9 | -16.53 | 9.87 | -22.19 | -17.06 | 3.88 | 13.45 | 28.9 | 0 | 0 | 0 | 1.09 | -4.39 | -14.17 | 0.05 | 0.0 | -16.67 | 6.08 | 0.0 | 0.0 | 0.83 | 0.0 | 36.07 | 1.2 | 0.0 | -12.41 | 3.84 | 6.67 | 1.86 | 5.88 | 4.26 | 2.08 | -0.8 | 37.5 | 37.98 | 3.04 | 31.03 | 22.58 | 0.00 | -35.97 | -64.75 |
| 21Q4 (9) | 5.4 | 30.12 | -19.16 | 1.12 | -0.88 | 96.49 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 5.67 | 14.08 | 3.28 | 0.55 | 3.77 | -20.29 | 2.62 | -6.76 | 1.95 | 12.68 | -7.57 | -5.6 | 3.42 | -1.16 | 20.42 | 0 | 0 | 0 | 1.14 | -3.39 | -12.98 | 0.05 | 0.0 | -28.57 | 6.08 | 0.0 | 0.0 | 0.83 | 0.0 | 36.07 | 1.2 | 0.0 | -12.41 | 3.6 | 17.65 | 7.46 | 5.64 | 10.81 | 5.82 | -1.28 | 8.57 | -6.67 | 2.32 | 39.76 | 7.91 | 0.00 | -35.81 | -46.0 |
| 21Q3 (8) | 4.15 | -18.95 | -25.89 | 1.13 | 98.25 | 32.94 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 4.97 | -10.61 | -2.93 | 0.53 | -15.87 | -19.7 | 2.81 | -6.95 | 21.65 | 13.72 | -6.27 | 12.85 | 3.46 | 8.81 | 26.74 | 0 | 0 | 0 | 1.18 | -3.28 | -12.59 | 0.05 | -16.67 | -37.5 | 6.08 | 0.0 | 0.0 | 0.83 | 0.0 | 0 | 1.2 | 0.0 | 0 | 3.06 | 20.95 | 0 | 5.09 | 11.38 | 8.76 | -1.4 | 0.0 | 5.41 | 1.66 | 46.9 | 212.16 | 0.01 | -12.86 | -48.42 |
| 21Q2 (7) | 5.12 | -24.82 | -24.93 | 0.57 | 0.0 | -32.94 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 5.56 | 24.66 | 5.5 | 0.63 | 46.51 | -12.5 | 3.02 | 24.79 | 37.9 | 14.64 | 23.04 | 0 | 3.18 | 5.65 | 13.57 | 0 | 0 | 0 | 1.22 | -3.94 | -12.86 | 0.06 | 0.0 | -14.29 | 6.08 | 0.0 | 0.0 | 0.83 | 36.07 | 0 | 1.2 | -12.41 | 0 | 2.53 | -32.89 | 0 | 4.57 | -20.66 | 13.68 | -1.4 | -8.53 | 16.67 | 1.13 | -54.44 | 167.26 | 0.01 | -1.57 | -43.96 |
| 21Q1 (6) | 6.81 | 1.95 | 204.02 | 0.57 | 0.0 | -28.75 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 4.46 | -18.76 | 37.23 | 0.43 | -37.68 | 207.14 | 2.42 | -5.84 | 29.41 | 11.90 | -11.44 | 0 | 3.01 | 5.99 | 14.02 | 0 | 0 | 0 | 1.27 | -3.05 | -11.81 | 0.06 | -14.29 | -40.0 | 6.08 | 0.0 | 0.0 | 0.61 | 0.0 | 45.24 | 1.37 | 0.0 | 42.71 | 3.77 | 12.54 | 0.8 | 5.76 | 8.07 | 12.5 | -1.29 | -7.5 | 15.13 | 2.48 | 15.35 | 11.71 | 0.01 | -1.93 | -30.22 |
| 20Q4 (5) | 6.68 | 19.29 | 178.33 | 0.57 | -32.94 | -24.0 | 0.17 | -5.56 | -10.53 | 0 | 0 | 0 | 5.49 | 7.23 | 2.43 | 0.69 | 4.55 | -2.82 | 2.57 | 11.26 | 12.72 | 13.43 | 10.5 | 0 | 2.84 | 4.03 | 15.45 | 0 | 0 | 0 | 1.31 | -2.96 | -12.08 | 0.07 | -12.5 | 0.0 | 6.08 | 0.0 | 0.0 | 0.61 | 0 | 0 | 1.37 | 0 | 0 | 3.35 | 0 | 0 | 5.33 | 13.89 | 7.46 | -1.2 | 18.92 | 12.41 | 2.15 | 245.27 | 256.93 | 0.01 | -38.68 | 18.08 |
| 20Q3 (4) | 5.6 | -17.89 | 0.0 | 0.85 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.12 | -2.85 | 0.0 | 0.66 | -8.33 | 0.0 | 2.31 | 5.48 | 0.0 | 12.16 | 0 | 0.0 | 2.73 | -2.5 | 0.0 | 0 | 0 | 0.0 | 1.35 | -3.57 | 0.0 | 0.08 | 14.29 | 0.0 | 6.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.68 | 16.42 | 0.0 | -1.48 | 11.9 | 0.0 | -1.48 | 11.9 | 0.0 | 0.01 | -5.34 | 0.0 |
