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) | 2.15 | -4.02 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 4.32 | 32.52 | 0.06 | 0 | 0.63 | 14.55 | 14.58 | -13.56 | 1.57 | -22.66 | 0.14 | -33.33 | 0 | 0 | 0 | 0 | 7.17 | 0.0 | 0 | 0 | 0.38 | 0.0 | -1.95 | 0 | -1.58 | 0 | -0.3 | 0 | -2.25 | 0 | 0.03 | -6.67 |
| 2022 (9) | 2.24 | 18.52 | 1.0 | 300.0 | 0 | 0 | 0 | 0 | 3.26 | 25.38 | -0.65 | 0 | 0.55 | 3.77 | 16.87 | -17.24 | 2.03 | 20.83 | 0.21 | 250.0 | 0 | 0 | 0.01 | 0.0 | 7.17 | -1.1 | 0 | 0 | 0.38 | 0.0 | -2.01 | 0 | -1.63 | 0 | -0.25 | 0 | -2.26 | 0 | 0.03 | -65.53 |
| 2021 (8) | 1.89 | 56.2 | 0.25 | -68.75 | 0 | 0 | 0 | 0 | 2.6 | -36.89 | -0.61 | 0 | 0.53 | -17.19 | 20.38 | 31.23 | 1.68 | 26.32 | 0.06 | -91.04 | 0 | 0 | 0.01 | -66.67 | 7.25 | 0.0 | 0.1 | -33.33 | 0.38 | 0.0 | -1.49 | 0 | -1.01 | 0 | -0.36 | 0 | -1.85 | 0 | 0.08 | 0 |
| 2020 (7) | 1.21 | -45.5 | 0.8 | -50.92 | 0 | 0 | 0 | 0 | 4.12 | -61.92 | -0.88 | 0 | 0.64 | -63.22 | 15.53 | -3.4 | 1.33 | -30.0 | 0.67 | -8.22 | 0 | 0 | 0.03 | -25.0 | 7.25 | 0.0 | 0.15 | 15.38 | 0.38 | 52.0 | -0.86 | 0 | -0.33 | 0 | -0.33 | 0 | -1.19 | 0 | -0.00 | 0 |
| 2019 (6) | 2.22 | 63.24 | 1.63 | 50.93 | 0 | 0 | 0 | 0 | 10.82 | 0.19 | 0.14 | -69.57 | 1.74 | 27.94 | 16.08 | 27.7 | 1.9 | -41.54 | 0.73 | -10.98 | 0 | 0 | 0.04 | 100.0 | 7.25 | 0.0 | 0.13 | 44.44 | 0.25 | -34.21 | 0.27 | -42.55 | 0.65 | -30.85 | -0.38 | 0 | -0.11 | 0 | 0.02 | -40.3 |
| 2018 (5) | 1.36 | -59.64 | 1.08 | -60.0 | 0 | 0 | 0 | 0 | 10.8 | -20.24 | 0.46 | -11.54 | 1.36 | 16.24 | 12.59 | 45.73 | 3.25 | -2.99 | 0.82 | 1950.0 | 0 | 0 | 0.02 | -71.43 | 7.25 | 0.0 | 0.09 | 125.0 | 0.38 | 18.75 | 0.47 | -9.62 | 0.94 | 6.82 | -0.25 | 0 | 0.22 | -37.14 | 0.03 | -56.6 |
| 2017 (4) | 3.37 | 5.64 | 2.7 | -21.28 | 0.03 | 0.0 | 0.03 | -40.0 | 13.54 | 10.44 | 0.52 | 36.84 | 1.17 | -15.83 | 8.64 | -23.78 | 3.35 | 8.77 | 0.04 | 100.0 | 0.26 | -10.34 | 0.07 | -50.0 | 7.25 | 0.0 | 0.04 | 0 | 0.32 | 52.38 | 0.52 | 40.54 | 0.88 | 51.72 | -0.17 | 0 | 0.35 | 34.62 | 0.08 | -39.51 |
| 2016 (3) | 3.19 | -2.74 | 3.43 | -2.28 | 0.03 | 0.0 | 0.05 | -28.57 | 12.26 | -7.4 | 0.38 | 80.95 | 1.39 | -6.71 | 11.34 | 0.75 | 3.08 | -29.84 | 0.02 | -66.67 | 0.29 | -12.12 | 0.14 | -44.0 | 7.25 | -8.34 | 0 | 0 | 0.21 | 0.0 | 0.37 | 0 | 0.58 | 0 | -0.11 | 0 | 0.26 | 0 | 0.13 | -28.32 |
| 2015 (2) | 3.28 | -10.87 | 3.51 | 10.73 | 0.03 | 0.0 | 0.07 | 16.67 | 13.24 | 13.07 | 0.21 | 0 | 1.49 | 5.67 | 11.25 | -6.54 | 4.39 | 0.23 | 0.06 | 0 | 0.33 | -8.33 | 0.25 | -10.71 | 7.91 | 0.0 | 0.52 | 0.0 | 0.21 | 0.0 | -1.72 | 0 | -0.99 | 0 | 0.21 | -22.22 | -1.51 | 0 | 0.18 | -16.4 |
| 2014 (1) | 3.68 | -27.27 | 3.17 | -0.94 | 0.03 | 0.0 | 0.06 | -14.29 | 11.71 | -30.63 | -2.17 | 0 | 1.41 | -55.52 | 12.04 | -35.88 | 4.38 | -23.96 | 0 | 0 | 0.36 | -7.69 | 0.28 | -15.15 | 7.91 | 0.0 | 0.52 | 0.0 | 0.21 | 0.0 | -1.93 | 0 | -1.2 | 0 | 0.27 | 92.86 | -1.66 | 0 | 0.22 | -20.0 |
| 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) | 2.12 | 1.92 | 21.84 | 0.85 | 6.25 | -22.73 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | 64.58 | 1.94 | 0.07 | 333.33 | -65.0 | 0.67 | 31.37 | -35.58 | 14.96 | 30.49 | -40.03 | 2.36 | 4.42 | 18.59 | 0.11 | -8.33 | -26.67 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.38 | 0.0 | 0.0 | -2.01 | 3.37 | 3.37 | -1.63 | 4.12 | 4.12 | -0.17 | 26.09 | 29.17 | -2.18 | 5.63 | 6.03 | 0.03 | -2.48 | 4.21 |
| 24Q2 (19) | 2.08 | -7.96 | 23.81 | 0.8 | 0.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | 17.07 | -9.43 | -0.03 | 70.0 | 40.0 | 0.51 | 4.08 | -1.92 | 11.46 | 6.42 | -16.69 | 2.26 | 26.26 | -5.04 | 0.12 | -7.69 | -29.41 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | 7.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.38 | 0.0 | 0.0 | -2.08 | -1.46 | 9.17 | -1.7 | -1.8 | 10.99 | -0.23 | 8.0 | 28.12 | -2.31 | -0.43 | 11.49 | 0.03 | 0.2 | 0.96 |
| 24Q1 (18) | 2.26 | 5.12 | 26.97 | 0.8 | -20.0 | -20.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.82 | -26.79 | 38.98 | -0.1 | -176.92 | 56.52 | 0.49 | -22.22 | 75.0 | 10.77 | -26.15 | 31.54 | 1.79 | 14.01 | -24.15 | 0.13 | -7.14 | -31.58 | 0 | 0 | 0 | 0 | 0 | -100.0 | 7.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.38 | 0.0 | 0.0 | -2.05 | -5.13 | 8.48 | -1.67 | -5.7 | 10.22 | -0.25 | 16.67 | -8.7 | -2.3 | -2.22 | 6.88 | 0.03 | 0.78 | -9.94 |
| 23Q4 (17) | 2.15 | 23.56 | -4.02 | 1.0 | -9.09 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.12 | -27.74 | 15.46 | 0.13 | -35.0 | 152.0 | 0.63 | -39.42 | 14.55 | 14.58 | -41.53 | -13.83 | 1.57 | -21.11 | -22.66 | 0.14 | -6.67 | -33.33 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 7.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.38 | 0.0 | 0.0 | -1.95 | 6.25 | 2.99 | -1.58 | 7.06 | 3.07 | -0.3 | -25.0 | -20.0 | -2.25 | 3.02 | 0.44 | 0.03 | 5.82 | -6.67 |
| 23Q3 (16) | 1.74 | 3.57 | -22.67 | 1.1 | 10.0 | 10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55 | 46.23 | 33.62 | 0.2 | 500.0 | 233.33 | 1.04 | 100.0 | 20.93 | 24.94 | 81.29 | -15.32 | 1.99 | -16.39 | -6.13 | 0.15 | -11.76 | 150.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0.38 | 0.0 | 0.0 | -2.08 | 9.17 | -18.18 | -1.7 | 10.99 | -23.19 | -0.24 | 25.0 | -26.32 | -2.32 | 11.11 | -18.97 | 0.03 | -5.51 | -21.81 |
| 23Q2 (15) | 1.68 | -5.62 | -13.85 | 1.0 | 0.0 | 53.85 | 0 | 0 | 0 | 0 | 0 | 0 | 1.06 | 79.66 | 51.43 | -0.05 | 78.26 | 68.75 | 0.52 | 85.71 | -36.59 | 13.76 | 68.03 | -63.43 | 2.38 | 0.85 | 25.93 | 0.17 | -10.53 | 183.33 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.38 | 0.0 | 0.0 | -2.29 | -2.23 | -17.44 | -1.91 | -2.69 | -29.93 | -0.32 | -39.13 | -33.33 | -2.61 | -5.67 | -19.18 | 0.03 | -10.62 | -19.05 |
| 23Q1 (14) | 1.78 | -20.54 | -9.18 | 1.0 | 0.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.59 | -39.18 | 40.48 | -0.23 | 8.0 | 25.81 | 0.28 | -49.09 | -55.56 | 8.19 | -51.62 | -70.37 | 2.36 | 16.26 | 38.82 | 0.19 | -9.52 | 216.67 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.38 | 0.0 | 0.0 | -2.24 | -11.44 | -25.14 | -1.86 | -14.11 | -41.98 | -0.23 | 8.0 | 4.17 | -2.47 | -9.29 | -21.67 | 0.03 | 4.44 | -66.89 |
| 22Q4 (13) | 2.24 | -0.44 | 18.52 | 1.0 | 0.0 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.97 | -16.38 | 51.56 | -0.25 | -516.67 | -169.44 | 0.55 | -36.05 | 3.77 | 16.92 | -42.54 | -16.98 | 2.03 | -4.25 | 20.83 | 0.21 | 250.0 | 250.0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 7.17 | 0.0 | -1.1 | 0 | 0 | -100.0 | 0.38 | 0.0 | 0.0 | -2.01 | -14.2 | -34.9 | -1.63 | -18.12 | -61.39 | -0.25 | -31.58 | 30.56 | -2.26 | -15.9 | -22.16 | 0.03 | -11.35 | -65.53 |
| 22Q3 (12) | 2.25 | 15.38 | 174.39 | 1.0 | 53.85 | 47.06 | 0 | 0 | 0 | 0 | 0 | 0 | 1.16 | 65.71 | 176.19 | 0.06 | 137.5 | 119.35 | 0.86 | 4.88 | 100.0 | 29.45 | -21.7 | 113.7 | 2.12 | 12.17 | 21.14 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 7.17 | 0.0 | -1.1 | 0 | -100.0 | -100.0 | 0.38 | 0.0 | 0.0 | -1.76 | 9.74 | 2.76 | -1.38 | 6.12 | -3.76 | -0.19 | 20.83 | 51.28 | -1.95 | 10.96 | 11.36 | 0.03 | -2.18 | 339.84 |
| 22Q2 (11) | 1.95 | -0.51 | 44.44 | 0.65 | 8.33 | -49.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0.7 | 66.67 | -12.5 | -0.16 | 48.39 | 50.0 | 0.82 | 30.16 | 64.0 | 37.61 | 36.13 | 190.39 | 1.89 | 11.18 | 24.34 | 0.06 | 0.0 | -90.48 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 7.17 | 0.0 | -1.1 | 0.1 | 0.0 | -33.33 | 0.38 | 0.0 | 0.0 | -1.95 | -8.94 | -28.29 | -1.47 | -12.21 | -48.48 | -0.24 | 0.0 | 36.84 | -2.19 | -7.88 | -15.26 | 0.03 | -63.44 | 406.13 |
| 22Q1 (10) | 1.96 | 3.7 | 145.0 | 0.6 | 140.0 | -31.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | -34.38 | -43.24 | -0.31 | -186.11 | 8.82 | 0.63 | 18.87 | -36.36 | 27.63 | 35.55 | 14.43 | 1.7 | 1.19 | 23.19 | 0.06 | 0.0 | -90.77 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | 7.17 | -1.1 | -1.1 | 0.1 | 0.0 | -33.33 | 0.38 | 0.0 | 0.0 | -1.79 | -20.13 | -49.17 | -1.31 | -29.7 | -95.52 | -0.24 | 33.33 | 33.33 | -2.03 | -9.73 | -30.13 | 0.09 | 8.75 | 1169.02 |
| 21Q4 (9) | 1.89 | 130.49 | 56.2 | 0.25 | -63.24 | -68.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.64 | 52.38 | -44.83 | 0.36 | 216.13 | 233.33 | 0.53 | 23.26 | -17.19 | 20.38 | 47.91 | 31.23 | 1.68 | -4.0 | 26.32 | 0.06 | -14.29 | -91.04 | 0 | 0 | 0 | 0.01 | -50.0 | -66.67 | 7.25 | 0.0 | 0.0 | 0.1 | 0.0 | -33.33 | 0.38 | 0.0 | 0.0 | -1.49 | 17.68 | -73.26 | -1.01 | 24.06 | -206.06 | -0.36 | 7.69 | -9.09 | -1.85 | 15.91 | -55.46 | 0.08 | 716.76 | 1844.88 |
| 21Q3 (8) | 0.82 | -39.26 | -49.69 | 0.68 | -46.88 | -24.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.42 | -47.5 | -63.79 | -0.31 | 3.12 | -82.35 | 0.43 | -14.0 | -4.44 | 13.78 | 6.4 | 101.83 | 1.75 | 15.13 | 11.46 | 0.07 | -88.89 | -89.55 | 0 | 0 | 0 | 0.02 | 0.0 | -50.0 | 7.25 | 0.0 | 0.0 | 0.1 | -33.33 | -33.33 | 0.38 | 0.0 | 0.0 | -1.81 | -19.08 | -206.78 | -1.33 | -34.34 | -2116.67 | -0.39 | -2.63 | 4.88 | -2.2 | -15.79 | -120.0 | -0.01 | -24.85 | 0 |
| 21Q2 (7) | 1.35 | 68.75 | -21.51 | 1.28 | 47.13 | 64.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.8 | 8.11 | -23.08 | -0.32 | 5.88 | -128.57 | 0.5 | -49.49 | -13.79 | 12.95 | -46.35 | 0 | 1.52 | 10.14 | -17.39 | 0.63 | -3.08 | -5.97 | 0 | 0 | 0 | 0.02 | -33.33 | -50.0 | 7.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -1.52 | -26.67 | -261.9 | -0.99 | -47.76 | -1000.0 | -0.38 | -5.56 | 19.15 | -1.9 | -21.79 | -113.48 | -0.01 | -27.65 | -340.44 |
| 21Q1 (6) | 0.8 | -33.88 | -57.22 | 0.87 | 8.75 | -29.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.74 | -36.21 | -2.63 | -0.34 | -25.93 | -13.33 | 0.99 | 54.69 | -4.81 | 24.15 | 55.44 | 0 | 1.38 | 3.76 | -21.14 | 0.65 | -2.99 | -7.14 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 7.25 | 0.0 | 0.0 | 0.15 | 0.0 | 15.38 | 0.38 | 0.0 | 52.0 | -1.2 | -39.53 | -757.14 | -0.67 | -103.03 | -379.17 | -0.36 | -9.09 | 14.29 | -1.56 | -31.09 | -178.57 | -0.01 | -77.51 | -216.61 |
| 20Q4 (5) | 1.21 | -25.77 | -45.5 | 0.8 | -11.11 | -50.92 | 0 | 0 | 0 | 0 | 0 | 0 | 1.16 | 0.0 | -68.04 | -0.27 | -58.82 | -550.0 | 0.64 | 42.22 | -63.22 | 15.53 | 127.49 | 0 | 1.33 | -15.29 | -30.0 | 0.67 | 0.0 | -8.22 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 7.25 | 0.0 | 0.0 | 0.15 | 0.0 | 15.38 | 0.38 | 0.0 | 52.0 | -0.86 | -45.76 | -418.52 | -0.33 | -450.0 | -150.77 | -0.33 | 19.51 | 13.16 | -1.19 | -19.0 | -981.82 | -0.00 | 0 | -123.7 |
| 20Q3 (4) | 1.63 | -5.23 | 0.0 | 0.9 | 15.38 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.16 | 11.54 | 0.0 | -0.17 | -21.43 | 0.0 | 0.45 | -22.41 | 0.0 | 6.83 | 0 | 0.0 | 1.57 | -14.67 | 0.0 | 0.67 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 7.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.59 | -40.48 | 0.0 | -0.06 | -154.55 | 0.0 | -0.41 | 12.77 | 0.0 | -1.0 | -12.36 | 0.0 | 0.00 | -100.0 | 0.0 |
