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) | 2.31 | -0.86 | 2.66 | -5.0 | 1.19 | 65.28 | 0 | 0 | 9.85 | -9.55 | -0.26 | 0 | 1.38 | 15.0 | 14.01 | 27.14 | 5.9 | 6.5 | 0.17 | -22.73 | 1.42 | 36.54 | 0.55 | 7.84 | 14.26 | 7.54 | 0 | 0 | 0 | 0 | -6.08 | 0 | -6.08 | 0 | 0.07 | 600.0 | -6.01 | 0 | 0.10 | -29.84 |
| 2022 (9) | 2.33 | -9.34 | 2.8 | 211.11 | 0.72 | 132.26 | 0 | 0 | 10.89 | -7.95 | 0.09 | -59.09 | 1.2 | 10.09 | 11.02 | 19.59 | 5.54 | 18.12 | 0.22 | 0 | 1.04 | 52.94 | 0.51 | 10.87 | 13.26 | 0.0 | 0 | 0 | 0 | 0 | -5.82 | 0 | -5.82 | 0 | 0.01 | 0 | -5.81 | 0 | 0.15 | 2.99 |
| 2021 (8) | 2.57 | 19.53 | 0.9 | -29.69 | 0.31 | -75.4 | 0 | 0 | 11.83 | 30.29 | 0.22 | 633.33 | 1.09 | 11.22 | 9.21 | -14.63 | 4.69 | 29.56 | 0 | 0 | 0.68 | 4.62 | 0.46 | -2.13 | 13.26 | 17.76 | 0 | 0 | 0 | 0 | -5.92 | 0 | -5.92 | 0 | -0.17 | 0 | -6.09 | 0 | 0.14 | -26.17 |
| 2020 (7) | 2.15 | 30.3 | 1.28 | -14.09 | 1.26 | 80.0 | 0 | 0 | 9.08 | 11.41 | 0.03 | 0 | 0.98 | 24.05 | 10.79 | 11.35 | 3.62 | 11.38 | 0 | 0 | 0.65 | 80.56 | 0.47 | 17.5 | 11.26 | 0.0 | 0 | 0 | 0 | 0 | -6.13 | 0 | -6.13 | 0 | -0.11 | 0 | -6.24 | 0 | 0.20 | -3.49 |
| 2019 (6) | 1.65 | -27.95 | 1.49 | 41.9 | 0.7 | 11.11 | 0.14 | 0 | 8.15 | -6.54 | -0.64 | 0 | 0.79 | 6.76 | 9.69 | 14.22 | 3.25 | 0.31 | 0.24 | 26.32 | 0.36 | -12.2 | 0.4 | 0.0 | 11.26 | 2.93 | 0 | 0 | 0 | 0 | -6.18 | 0 | -6.18 | 0 | -0.01 | 0 | -6.19 | 0 | 0.20 | 5.13 |
| 2018 (5) | 2.29 | 8.02 | 1.05 | 0.96 | 0.63 | 21.15 | 0 | 0 | 8.72 | 4.93 | -0.49 | 0 | 0.74 | -39.84 | 8.49 | -42.67 | 3.24 | 2.53 | 0.19 | 26.67 | 0.41 | 192.86 | 0.4 | -2.44 | 10.94 | 0.0 | 0 | 0 | 0 | 0 | -5.83 | 0 | -5.83 | 0 | 0.01 | 0 | -5.82 | 0 | 0.19 | 12.41 |
| 2017 (4) | 2.12 | 8.72 | 1.04 | 225.0 | 0.52 | 18.18 | 0 | 0 | 8.31 | 21.14 | -0.89 | 0 | 1.23 | 55.7 | 14.80 | 28.53 | 3.16 | 15.33 | 0.15 | -92.54 | 0.14 | -51.72 | 0.41 | 0.0 | 10.94 | -15.0 | 0 | 0 | 0 | 0 | -5.84 | 0 | -5.84 | 0 | -0.07 | 0 | -5.91 | 0 | 0.17 | 48.84 |
| 2016 (3) | 1.95 | -14.47 | 0.32 | -91.37 | 0.44 | 131.58 | 0 | 0 | 6.86 | -22.66 | -1.95 | 0 | 0.79 | -18.56 | 11.52 | 5.31 | 2.74 | -42.92 | 2.01 | 1575.0 | 0.29 | 93.33 | 0.41 | -4.65 | 12.87 | 0.0 | 0 | 0 | 0 | 0 | -6.9 | 0 | -6.9 | 0 | 0.09 | -66.67 | -6.81 | 0 | 0.12 | 32.57 |
| 2015 (2) | 2.28 | -17.09 | 3.71 | -32.91 | 0.19 | -48.65 | 0 | 0 | 8.87 | -23.86 | -1.9 | 0 | 0.97 | -23.02 | 10.94 | 1.11 | 4.8 | -10.78 | 0.12 | -58.62 | 0.15 | -28.57 | 0.43 | -2.27 | 12.87 | 18.4 | 0 | 0 | 0 | 0 | -5.78 | 0 | -5.78 | 0 | 0.27 | 12.5 | -5.51 | 0 | 0.09 | -3.76 |
| 2014 (1) | 2.75 | 96.43 | 5.53 | 15.93 | 0.37 | 76.19 | 0 | 0 | 11.65 | 10.01 | -1.59 | 0 | 1.26 | 21.15 | 10.82 | 10.13 | 5.38 | 0.19 | 0.29 | 16.0 | 0.21 | 133.33 | 0.44 | 4.76 | 10.87 | 18.54 | 0 | 0 | 0 | 0 | -3.9 | 0 | -3.9 | 0 | 0.24 | 700.0 | -3.66 | 0 | 0.09 | 21.08 |
| 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 | -17.74 | 5.81 | 3.23 | 27.17 | 111.11 | 1.04 | 15.56 | -12.61 | 0 | 0 | 0 | 2.82 | -19.66 | 21.03 | -0.31 | -164.58 | -210.0 | 1.48 | 0.68 | 18.4 | 12.70 | -3.55 | 4.68 | 7.44 | 18.1 | 25.89 | 0.19 | 18.75 | 0.0 | 2.34 | 40.96 | 46.25 | 0.64 | 16.36 | 18.52 | 14.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.67 | -5.78 | 6.28 | -5.67 | -5.78 | 6.28 | 0.21 | -34.38 | -27.59 | -5.46 | -8.33 | 5.21 | 0.12 | 21.52 | 18.51 |
| 24Q2 (19) | 3.1 | 25.51 | -7.19 | 2.54 | -0.39 | 23.9 | 0.9 | -18.18 | -10.0 | 0 | 0 | 0 | 3.51 | 22.73 | 39.29 | 0.48 | 100.0 | 4700.0 | 1.47 | 21.49 | 19.51 | 13.17 | 10.71 | 16.41 | 6.3 | 2.61 | 13.11 | 0.16 | -5.88 | -15.79 | 1.66 | 36.07 | 29.69 | 0.55 | 0.0 | 1.85 | 14.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.36 | 8.22 | 9.76 | -5.36 | 8.22 | 9.76 | 0.32 | 45.45 | 39.13 | -5.04 | 10.32 | 11.73 | 0.10 | -2.11 | -2.19 |
| 24Q1 (18) | 2.47 | 6.93 | -56.59 | 2.55 | -4.14 | -24.78 | 1.1 | -7.56 | 6.8 | 0 | 0 | 0 | 2.86 | 16.26 | 12.16 | 0.24 | 900.0 | 284.62 | 1.21 | -12.32 | 2.54 | 11.90 | -14.99 | 11.11 | 6.14 | 4.07 | 12.04 | 0.17 | 0.0 | -10.53 | 1.22 | -14.08 | 2.52 | 0.55 | 0.0 | 10.0 | 14.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.84 | 3.95 | 1.85 | -5.84 | 3.95 | 1.85 | 0.22 | 214.29 | 100.0 | -5.62 | 6.49 | 3.77 | 0.10 | -3.46 | -8.07 |
| 23Q4 (17) | 2.31 | -4.15 | -0.86 | 2.66 | 73.86 | -5.0 | 1.19 | 0.0 | 65.28 | 0 | 0 | 0 | 2.46 | 5.58 | -15.17 | -0.03 | 70.0 | 0.0 | 1.38 | 10.4 | 15.0 | 14.00 | 15.33 | 27.01 | 5.9 | -0.17 | 6.5 | 0.17 | -10.53 | -22.73 | 1.42 | -11.25 | 36.54 | 0.55 | 1.85 | 7.84 | 14.26 | 0.0 | 7.54 | 0 | 0 | 0 | 0 | 0 | 0 | -6.08 | -0.5 | -4.47 | -6.08 | -0.5 | -4.47 | 0.07 | -75.86 | 600.0 | -6.01 | -4.34 | -3.44 | 0.10 | 3.19 | -29.84 |
| 23Q3 (16) | 2.41 | -27.84 | 39.31 | 1.53 | -25.37 | -41.6 | 1.19 | 19.0 | 60.81 | 0 | 0 | 0 | 2.33 | -7.54 | -19.66 | -0.1 | -1100.0 | -200.0 | 1.25 | 1.63 | -9.42 | 12.14 | 7.25 | -6.08 | 5.91 | 6.1 | 3.87 | 0.19 | 0.0 | -24.0 | 1.6 | 25.0 | 49.53 | 0.54 | 0.0 | 10.2 | 14.26 | 0.0 | 7.54 | 0 | 0 | 0 | 0 | 0 | 0 | -6.05 | -1.85 | -4.31 | -6.05 | -1.85 | -4.31 | 0.29 | 26.09 | 190.0 | -5.76 | -0.88 | -1.05 | 0.10 | 0.29 | -30.55 |
| 23Q2 (15) | 3.34 | -41.3 | 32.54 | 2.05 | -39.53 | -16.33 | 1.0 | -2.91 | 69.49 | 0 | 0 | 0 | 2.52 | -1.18 | -5.62 | 0.01 | 107.69 | -87.5 | 1.23 | 4.24 | -7.52 | 11.32 | 5.68 | -7.35 | 5.57 | 1.64 | -2.11 | 0.19 | 0.0 | -20.83 | 1.28 | 7.56 | 18.52 | 0.54 | 8.0 | 14.89 | 14.26 | 0.0 | 7.54 | 0 | 0 | 0 | 0 | 0 | 0 | -5.94 | 0.17 | -0.85 | -5.94 | 0.17 | -0.85 | 0.23 | 109.09 | 866.67 | -5.71 | 2.23 | 3.55 | 0.10 | -8.0 | -29.89 |
| 23Q1 (14) | 5.69 | 144.21 | 164.65 | 3.39 | 21.07 | 90.45 | 1.03 | 43.06 | 98.08 | 0 | 0 | 0 | 2.55 | -12.07 | 5.37 | -0.13 | -333.33 | -116.67 | 1.18 | -1.67 | -7.81 | 10.71 | -2.83 | -5.47 | 5.48 | -1.08 | 2.24 | 0.19 | -13.64 | -9.52 | 1.19 | 14.42 | 1.71 | 0.5 | -1.96 | 6.38 | 14.26 | 7.54 | 7.54 | 0 | 0 | 0 | 0 | 0 | 0 | -5.95 | -2.23 | 0.5 | -5.95 | -2.23 | 0.5 | 0.11 | 1000.0 | 257.14 | -5.84 | -0.52 | 3.47 | 0.11 | -26.32 | -24.72 |
| 22Q4 (13) | 2.33 | 34.68 | -9.34 | 2.8 | 6.87 | 211.11 | 0.72 | -2.7 | 132.26 | 0 | 0 | 0 | 2.9 | 0.0 | 7.81 | -0.03 | -130.0 | 70.0 | 1.2 | -13.04 | 10.09 | 11.02 | -14.72 | 19.59 | 5.54 | -2.64 | 18.12 | 0.22 | -12.0 | 0 | 1.04 | -2.8 | 52.94 | 0.51 | 4.08 | 10.87 | 13.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.82 | -0.34 | 1.69 | -5.82 | -0.34 | 1.69 | 0.01 | -90.0 | 105.88 | -5.81 | -1.93 | 4.6 | 0.15 | 2.16 | 2.99 |
| 22Q3 (12) | 1.73 | -31.35 | -44.73 | 2.62 | 6.94 | 162.0 | 0.74 | 25.42 | 8.82 | 0 | 0 | 0 | 2.9 | 8.61 | -6.75 | 0.1 | 25.0 | -54.55 | 1.38 | 3.76 | -13.75 | 12.92 | 5.8 | -2.2 | 5.69 | 0.0 | 39.8 | 0.25 | 4.17 | 0 | 1.07 | -0.93 | 50.7 | 0.49 | 4.26 | 6.52 | 13.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.8 | 1.53 | 0.17 | -5.8 | 1.53 | 0.17 | 0.1 | 433.33 | 162.5 | -5.7 | 3.72 | 4.52 | 0.15 | 1.24 | 3.33 |
| 22Q2 (11) | 2.52 | 17.21 | -29.01 | 2.45 | 37.64 | 49.39 | 0.59 | 13.46 | -37.23 | 0 | 0 | 0 | 2.67 | 10.33 | -13.31 | 0.08 | 233.33 | -11.11 | 1.33 | 3.91 | 13.68 | 12.21 | 7.82 | 12.53 | 5.69 | 6.16 | 57.18 | 0.24 | 14.29 | 0 | 1.08 | -7.69 | 63.64 | 0.47 | 0.0 | -2.08 | 13.26 | 0.0 | 4.08 | 0 | 0 | 0 | 0 | 0 | 0 | -5.89 | 1.51 | 2.16 | -5.89 | 1.51 | 2.16 | -0.03 | 57.14 | 81.25 | -5.92 | 2.15 | 4.21 | 0.14 | -1.22 | -10.07 |
| 22Q1 (10) | 2.15 | -16.34 | 18.13 | 1.78 | 97.78 | 26.24 | 0.52 | 67.74 | -52.29 | 0 | 0 | 0 | 2.42 | -10.04 | -17.97 | -0.06 | 40.0 | -400.0 | 1.28 | 17.43 | 16.36 | 11.33 | 22.94 | 1.53 | 5.36 | 14.29 | 44.86 | 0.21 | 0 | 0 | 1.17 | 72.06 | 112.73 | 0.47 | 2.17 | 0.0 | 13.26 | 0.0 | 17.76 | 0 | 0 | 0 | 0 | 0 | 0 | -5.98 | -1.01 | 2.13 | -5.98 | -1.01 | 2.13 | -0.07 | 58.82 | 36.36 | -6.05 | 0.66 | 2.73 | 0.15 | 0.8 | -25.04 |
| 21Q4 (9) | 2.57 | -17.89 | 19.53 | 0.9 | -10.0 | -29.69 | 0.31 | -54.41 | -75.4 | 0 | 0 | 0 | 2.69 | -13.5 | -9.43 | -0.1 | -145.45 | -350.0 | 1.09 | -31.87 | 11.22 | 9.21 | -30.26 | -14.63 | 4.69 | 15.23 | 29.56 | 0 | 0 | 0 | 0.68 | -4.23 | 4.62 | 0.46 | 0.0 | -2.13 | 13.26 | 0.0 | 17.76 | 0 | 0 | 0 | 0 | 0 | 0 | -5.92 | -1.89 | 3.43 | -5.92 | -1.89 | 3.43 | -0.17 | -6.25 | -54.55 | -6.09 | -2.01 | 2.4 | 0.14 | 2.5 | -26.17 |
| 21Q3 (8) | 3.13 | -11.83 | 32.63 | 1.0 | -39.02 | -37.5 | 0.68 | -27.66 | -31.31 | 0 | 0 | 0 | 3.11 | 0.97 | 74.72 | 0.22 | 144.44 | 269.23 | 1.6 | 36.75 | 125.35 | 13.21 | 21.73 | 50.36 | 4.07 | 12.43 | 7.39 | 0 | 0 | 0 | 0.71 | 7.58 | 54.35 | 0.46 | -4.17 | 0.0 | 13.26 | 4.08 | 17.76 | 0 | 0 | 0 | 0 | 0 | 0 | -5.81 | 3.49 | 5.99 | -5.81 | 3.49 | 5.99 | -0.16 | 0.0 | -128.57 | -5.97 | 3.4 | 4.48 | 0.14 | -11.89 | -27.22 |
| 21Q2 (7) | 3.55 | 95.05 | 27.24 | 1.64 | 16.31 | 9.33 | 0.94 | -13.76 | -16.07 | 0 | 0 | 0 | 3.08 | 4.41 | 42.59 | 0.09 | 350.0 | 280.0 | 1.17 | 6.36 | 25.81 | 10.85 | -2.71 | 0 | 3.62 | -2.16 | 15.65 | 0 | 0 | 0 | 0.66 | 20.0 | -5.71 | 0.48 | 2.13 | 14.29 | 12.74 | 13.14 | 13.14 | 0 | 0 | 0 | 0 | 0 | 0 | -6.02 | 1.47 | 0.66 | -6.02 | 1.47 | 0.66 | -0.16 | -45.45 | -300.0 | -6.18 | 0.64 | -1.31 | 0.16 | -17.66 | -12.12 |
| 21Q1 (6) | 1.82 | -15.35 | -40.91 | 1.41 | 10.16 | -2.08 | 1.09 | -13.49 | 0.93 | 0 | 0 | -100.0 | 2.95 | -0.67 | 35.94 | 0.02 | -50.0 | -88.24 | 1.1 | 12.24 | 22.22 | 11.16 | 3.37 | 0 | 3.7 | 2.21 | 19.74 | 0 | 0 | 0 | 0.55 | -15.38 | -34.52 | 0.47 | 0.0 | 11.9 | 11.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.11 | 0.33 | -1.66 | -6.11 | 0.33 | -1.66 | -0.11 | 0.0 | 0 | -6.22 | 0.32 | -3.49 | 0.19 | -0.72 | -10.93 |
| 20Q4 (5) | 2.15 | -8.9 | 30.3 | 1.28 | -20.0 | -14.09 | 1.26 | 27.27 | 80.0 | 0 | 0 | 0 | 2.97 | 66.85 | 50.76 | 0.04 | 130.77 | 109.09 | 0.98 | 38.03 | 24.05 | 10.79 | 22.83 | 0 | 3.62 | -4.49 | 11.38 | 0 | 0 | -100.0 | 0.65 | 41.3 | 80.56 | 0.47 | 2.17 | 17.5 | 11.26 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.13 | 0.81 | 0 | -6.13 | 0.81 | 0.81 | -0.11 | -57.14 | -1000.0 | -6.24 | 0.16 | -62300.0 | 0.20 | 1.04 | -3.49 |
| 20Q3 (4) | 2.36 | -15.41 | 0.0 | 1.6 | 6.67 | 0.0 | 0.99 | -11.61 | 0.0 | 0 | 0 | 0.0 | 1.78 | -17.59 | 0.0 | -0.13 | -160.0 | 0.0 | 0.71 | -23.66 | 0.0 | 8.79 | 0 | 0.0 | 3.79 | 21.09 | 0.0 | 0 | 0 | 0.0 | 0.46 | -34.29 | 0.0 | 0.46 | 9.52 | 0.0 | 11.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -6.18 | -1.98 | 0.0 | -6.18 | -1.98 | 0.0 | -0.07 | -75.0 | 0.0 | -6.25 | -2.46 | 0.0 | 0.19 | 6.4 | 0.0 |
