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) | 0.89 | -55.5 | 2.94 | 140.98 | 4.4 | 368.09 | 0 | 0 | 11.79 | -7.17 | -0.25 | 0 | 3.09 | -1.59 | 26.21 | 6.0 | 3.21 | -0.62 | 0.26 | -27.78 | 0.34 | -92.77 | 0.14 | -6.67 | 5.48 | 0.0 | 0.41 | 156.25 | 0.65 | 71.05 | 1.17 | -52.82 | 2.23 | -26.16 | -0.65 | 0 | 0.52 | -71.58 | 0.14 | 21.63 |
| 2022 (9) | 2.0 | 21.95 | 1.22 | -33.7 | 0.94 | -92.63 | 0 | 0 | 12.7 | -1.4 | 4.75 | 0 | 3.14 | -12.53 | 24.72 | -11.3 | 3.23 | -5.56 | 0.36 | 28.57 | 4.7 | 944.44 | 0.15 | 0.0 | 5.48 | 0.0 | 0.16 | 0.0 | 0.38 | 0.0 | 2.48 | 0 | 3.02 | 0 | -0.65 | 0 | 1.83 | 0 | 0.11 | -41.41 |
| 2021 (8) | 1.64 | -5.2 | 1.84 | 10.18 | 12.76 | -0.93 | 0 | 0 | 12.88 | 9.34 | -1.14 | 0 | 3.59 | 3.46 | 27.87 | -5.38 | 3.42 | -6.3 | 0.28 | -34.88 | 0.45 | -4.26 | 0.15 | 15.38 | 5.48 | 0.0 | 0.16 | 0.0 | 0.38 | 0.0 | -2.27 | 0 | -1.73 | 0 | -0.69 | 0 | -2.96 | 0 | 0.19 | 20.01 |
| 2020 (7) | 1.73 | -14.36 | 1.67 | -20.85 | 12.88 | 4853.85 | 0 | 0 | 11.78 | -10.62 | -1.02 | 0 | 3.47 | -1.14 | 29.46 | 10.61 | 3.65 | 9.61 | 0.43 | 2.38 | 0.47 | -96.14 | 0.13 | 0.0 | 5.48 | 0.0 | 0.16 | 0.0 | 0.38 | 0.0 | -1.13 | 0 | -0.59 | 0 | -0.6 | 0 | -1.73 | 0 | 0.16 | 2.45 |
| 2019 (6) | 2.02 | -26.01 | 2.11 | -7.46 | 0.26 | -81.02 | 0 | 0 | 13.18 | 4.27 | -0.12 | 0 | 3.51 | -8.12 | 26.63 | -11.88 | 3.33 | 5.05 | 0.42 | 20.0 | 12.17 | 16.13 | 0.13 | 0.0 | 5.48 | 2.43 | 0.16 | 33.33 | 0.38 | 58.33 | -0.11 | 0 | 0.43 | -39.44 | -0.4 | 0 | -0.51 | 0 | 0.16 | 5.7 |
| 2018 (5) | 2.73 | -27.97 | 2.28 | -42.86 | 1.37 | 163.46 | 0 | 0 | 12.64 | -1.63 | 0.37 | 362.5 | 3.82 | -8.61 | 30.22 | -7.09 | 3.17 | 6.02 | 0.35 | 2.94 | 10.48 | -3.23 | 0.13 | 0.0 | 5.35 | 0.0 | 0.12 | 9.09 | 0.24 | 242.86 | 0.35 | 75.0 | 0.71 | 82.05 | -0.38 | 0 | -0.03 | 0 | 0.15 | -12.24 |
| 2017 (4) | 3.79 | 92.39 | 3.99 | 107.81 | 0.52 | -63.38 | 0 | 0 | 12.85 | -1.23 | 0.08 | -90.36 | 4.18 | 6.91 | 32.53 | 8.24 | 2.99 | 21.05 | 0.34 | 30.77 | 10.83 | 47.35 | 0.13 | 0.0 | 5.35 | 14.32 | 0.11 | 266.67 | 0.07 | -22.22 | 0.2 | -75.9 | 0.39 | -59.38 | -0.24 | 0 | -0.04 | 0 | 0.17 | 66.43 |
| 2016 (3) | 1.97 | -18.6 | 1.92 | -30.18 | 1.42 | -35.75 | 0 | 0 | 13.01 | 16.79 | 0.83 | 159.38 | 3.91 | 24.52 | 30.05 | 6.62 | 2.47 | 18.75 | 0.26 | 52.94 | 7.35 | 24.58 | 0.13 | -7.14 | 4.68 | 5.17 | 0.03 | 0 | 0.09 | 350.0 | 0.83 | 159.38 | 0.96 | 182.35 | -0.07 | 0 | 0.76 | 230.43 | 0.10 | 75.16 |
| 2015 (2) | 2.42 | 100.0 | 2.75 | -13.25 | 2.21 | 183.33 | 0 | 0 | 11.14 | 14.02 | 0.32 | 0 | 3.14 | 19.85 | 28.19 | 5.11 | 2.08 | -22.96 | 0.17 | -85.09 | 5.9 | -25.22 | 0.14 | -12.5 | 4.45 | 15.58 | 0 | 0 | 0.02 | 0.0 | 0.32 | 0 | 0.34 | 0 | -0.09 | 0 | 0.23 | 0 | 0.06 | 39.93 |
| 2014 (1) | 1.21 | -18.79 | 3.17 | -3.94 | 0.78 | 59.18 | 0 | 0 | 9.77 | 2.41 | -1.08 | 0 | 2.62 | 3.15 | 26.82 | 0.72 | 2.7 | -1.46 | 1.14 | 8.57 | 7.89 | 24.84 | 0.16 | -5.88 | 3.85 | 0.0 | 0 | 0 | 0.02 | 0.0 | -1.08 | 0 | -1.06 | 0 | -0.07 | 0 | -1.15 | 0 | 0.04 | -6.5 |
| 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) | 0.88 | -6.38 | -26.67 | 3.35 | 2.45 | 52.97 | 4.39 | -0.23 | 326.21 | 0 | 0 | 0 | 3.18 | 4.95 | 11.19 | 0.01 | 0.0 | 0.0 | 3.24 | -1.22 | -1.82 | 26.45 | -3.8 | -5.59 | 3.49 | 5.76 | 9.06 | 0.27 | -6.9 | 3.85 | 0.09 | -50.0 | -97.99 | 0.14 | 7.69 | 0.0 | 5.48 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 1.16 | -7.94 | -13.43 | 2.22 | -3.9 | -7.11 | -0.55 | 14.06 | -5.77 | 0.61 | -1.61 | -25.61 | 0.05 | -59.98 | -59.7 |
| 24Q2 (19) | 0.94 | -2.08 | -45.35 | 3.27 | 5.83 | 68.56 | 4.4 | -0.23 | 340.0 | 0 | 0 | 0 | 3.03 | 1.68 | -0.33 | 0.01 | -87.5 | -87.5 | 3.28 | -0.61 | 1.23 | 27.49 | -0.52 | 3.44 | 3.3 | 3.45 | 3.12 | 0.29 | 11.54 | 16.0 | 0.18 | -30.77 | -96.04 | 0.13 | -7.14 | -7.14 | 5.48 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 1.26 | 0.8 | -5.26 | 2.31 | 0.43 | -2.94 | -0.64 | -16.36 | -16.36 | 0.62 | -11.43 | -20.51 | 0.14 | -4.54 | 0.25 |
| 24Q1 (18) | 0.96 | 7.87 | -35.57 | 3.09 | 5.1 | 57.65 | 4.41 | 0.23 | 359.38 | 0 | 0 | 0 | 2.98 | -2.61 | 5.67 | 0.08 | 147.06 | 147.06 | 3.3 | 6.8 | 12.63 | 27.64 | 5.37 | 15.74 | 3.19 | -0.62 | 0.0 | 0.26 | 0.0 | -27.78 | 0.26 | -23.53 | -94.36 | 0.14 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | 0.41 | 0.0 | 156.25 | 0.65 | 0.0 | 71.05 | 1.25 | 6.84 | -45.89 | 2.3 | 3.14 | -19.3 | -0.55 | 15.38 | 6.78 | 0.7 | 34.62 | -59.3 | 0.14 | 3.62 | 16.2 |
| 23Q4 (17) | 0.89 | -25.83 | -55.5 | 2.94 | 34.25 | 140.98 | 4.4 | 327.18 | 368.09 | 0 | 0 | 0 | 3.06 | 6.99 | 0.0 | -0.17 | -1800.0 | 60.47 | 3.09 | -6.36 | -1.59 | 26.23 | -6.36 | 6.09 | 3.21 | 0.31 | -0.62 | 0.26 | 0.0 | -27.78 | 0.34 | -92.39 | -92.77 | 0.14 | 0.0 | -6.67 | 5.48 | 0.0 | 0.0 | 0.41 | 0.0 | 156.25 | 0.65 | 0.0 | 71.05 | 1.17 | -12.69 | -52.82 | 2.23 | -6.69 | -26.16 | -0.65 | -25.0 | 0.0 | 0.52 | -36.59 | -71.58 | 0.14 | 1.78 | 21.63 |
| 23Q3 (16) | 1.2 | -30.23 | -19.46 | 2.19 | 12.89 | 386.67 | 1.03 | 3.0 | 7.29 | 0 | 0 | 0 | 2.86 | -5.92 | -12.54 | 0.01 | -87.5 | -90.0 | 3.3 | 1.85 | 2.8 | 28.01 | 5.4 | 14.76 | 3.2 | 0.0 | -5.88 | 0.26 | 4.0 | -27.78 | 4.47 | -1.76 | -11.49 | 0.14 | 0.0 | -6.67 | 5.48 | 0.0 | 0.0 | 0.41 | 0.0 | 156.25 | 0.65 | 0.0 | 71.05 | 1.34 | 0.75 | -53.95 | 2.39 | 0.42 | -30.72 | -0.52 | 5.45 | 0.0 | 0.82 | 5.13 | -65.69 | 0.14 | -0.42 | 31.55 |
| 23Q2 (15) | 1.72 | 15.44 | -6.01 | 1.94 | -1.02 | 198.46 | 1.0 | 4.17 | -4.76 | 0 | 0 | 0 | 3.04 | 7.8 | -2.56 | 0.08 | 147.06 | 0 | 3.24 | 10.58 | 5.54 | 26.58 | 11.31 | 15.23 | 3.2 | 0.31 | -10.11 | 0.25 | -30.56 | -24.24 | 4.55 | -1.3 | -10.61 | 0.14 | 0.0 | -6.67 | 5.48 | 0.0 | 0.0 | 0.41 | 156.25 | 156.25 | 0.65 | 71.05 | 71.05 | 1.33 | -42.42 | -52.67 | 2.38 | -16.49 | -28.96 | -0.55 | 6.78 | 15.38 | 0.78 | -54.65 | -63.89 | 0.14 | 10.64 | 31.51 |
| 23Q1 (14) | 1.49 | -25.5 | -44.81 | 1.96 | 60.66 | 38.03 | 0.96 | 2.13 | -11.93 | 0 | 0 | 0 | 2.82 | -7.84 | -13.23 | -0.17 | 60.47 | -103.35 | 2.93 | -6.69 | -10.12 | 23.88 | -3.42 | -3.6 | 3.19 | -1.24 | -5.9 | 0.36 | 0.0 | 24.14 | 4.61 | -1.91 | -10.14 | 0.14 | -6.67 | -6.67 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 2.31 | -6.85 | -17.79 | 2.85 | -5.63 | -14.93 | -0.59 | 9.23 | 13.24 | 1.72 | -6.01 | -19.25 | 0.12 | 8.46 | 18.51 |
| 22Q4 (13) | 2.0 | 34.23 | 21.95 | 1.22 | 171.11 | -33.7 | 0.94 | -2.08 | -92.63 | 0 | 0 | 0 | 3.06 | -6.42 | -12.82 | -0.43 | -530.0 | 38.57 | 3.14 | -2.18 | -12.53 | 24.72 | 1.29 | -11.36 | 3.23 | -5.0 | -5.56 | 0.36 | 0.0 | 28.57 | 4.7 | -6.93 | 944.44 | 0.15 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 2.48 | -14.78 | 209.25 | 3.02 | -12.46 | 274.57 | -0.65 | -25.0 | 5.8 | 1.83 | -23.43 | 161.82 | 0.11 | 10.09 | -41.41 |
| 22Q3 (12) | 1.49 | -18.58 | 7.19 | 0.45 | -30.77 | -71.15 | 0.96 | -8.57 | -1.03 | 0 | 0 | 0 | 3.27 | 4.81 | -4.66 | 0.1 | 0 | 233.33 | 3.21 | 4.56 | -10.58 | 24.41 | 5.83 | -15.34 | 3.4 | -4.49 | -8.6 | 0.36 | 9.09 | 24.14 | 5.05 | -0.79 | -59.08 | 0.15 | 0.0 | -6.25 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 2.91 | 3.56 | 285.35 | 3.45 | 2.99 | 434.95 | -0.52 | 20.0 | 24.64 | 2.39 | 10.65 | 205.75 | 0.10 | -0.45 | -39.7 |
| 22Q2 (11) | 1.83 | -32.22 | 53.78 | 0.65 | -54.23 | -53.24 | 1.05 | -3.67 | 14.13 | 0 | 0 | 0 | 3.12 | -4.0 | 5.05 | 0 | -100.0 | 100.0 | 3.07 | -5.83 | -6.69 | 23.07 | -6.89 | -15.8 | 3.56 | 5.01 | -5.07 | 0.33 | 13.79 | 10.0 | 5.09 | -0.78 | -58.98 | 0.15 | 0.0 | -6.25 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 2.81 | 0.0 | 275.62 | 3.35 | 0.0 | 416.04 | -0.65 | 4.41 | 13.33 | 2.16 | 1.41 | 191.91 | 0.10 | -0.3 | -41.3 |
| 22Q1 (10) | 2.7 | 64.63 | 67.7 | 1.42 | -22.83 | 7.58 | 1.09 | -91.46 | 62.69 | 0 | 0 | 0 | 3.25 | -7.41 | 9.8 | 5.08 | 825.71 | 2409.09 | 3.26 | -9.19 | 3.82 | 24.77 | -11.19 | -4.86 | 3.39 | -0.88 | -2.87 | 0.29 | 3.57 | -30.95 | 5.13 | 1040.0 | -60.29 | 0.15 | 0.0 | 15.38 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 2.81 | 223.79 | 306.62 | 3.35 | 293.64 | 508.54 | -0.68 | 1.45 | -4.62 | 2.13 | 171.96 | 205.97 | 0.10 | -46.38 | -33.51 |
| 21Q4 (9) | 1.64 | 17.99 | -5.2 | 1.84 | 17.95 | 10.18 | 12.76 | 1215.46 | -0.93 | 0 | 0 | 0 | 3.51 | 2.33 | 13.59 | -0.7 | -2433.33 | -159.26 | 3.59 | 0.0 | 3.46 | 27.89 | -3.26 | -5.22 | 3.42 | -8.06 | -6.3 | 0.28 | -3.45 | -34.88 | 0.45 | -96.35 | -4.26 | 0.15 | -6.25 | 15.38 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -2.27 | -44.59 | -100.88 | -1.73 | -67.96 | -193.22 | -0.69 | 0.0 | -15.0 | -2.96 | -30.97 | -71.1 | 0.19 | 13.3 | 20.01 |
| 21Q3 (8) | 1.39 | 16.81 | -33.81 | 1.56 | 12.23 | -23.9 | 0.97 | 5.43 | 56.45 | 0 | 0 | 0 | 3.43 | 15.49 | 14.72 | 0.03 | 112.0 | 112.5 | 3.59 | 9.12 | 6.21 | 28.84 | 5.26 | 2.72 | 3.72 | -0.8 | 0.54 | 0.29 | -3.33 | -34.09 | 12.34 | -0.56 | -2.99 | 0.16 | 0.0 | 23.08 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -1.57 | 1.88 | -82.56 | -1.03 | 2.83 | -221.88 | -0.69 | 8.0 | -7.81 | -2.26 | 3.83 | -50.67 | 0.17 | -3.09 | 15.78 |
| 21Q2 (7) | 1.19 | -26.09 | -31.61 | 1.39 | 5.3 | -31.19 | 0.92 | 37.31 | 76.92 | 0 | 0 | 0 | 2.97 | 0.34 | -1.66 | -0.25 | -13.64 | -25.0 | 3.29 | 4.78 | -2.66 | 27.39 | 5.21 | 0 | 3.75 | 7.45 | 1.9 | 0.3 | -28.57 | -23.08 | 12.41 | -3.95 | -2.28 | 0.16 | 23.08 | 23.08 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -1.6 | -17.65 | -162.3 | -1.06 | -29.27 | -1225.0 | -0.75 | -15.38 | -44.23 | -2.35 | -16.92 | -107.96 | 0.18 | 12.93 | 18.71 |
| 21Q1 (6) | 1.61 | -6.94 | -20.69 | 1.32 | -20.96 | -25.0 | 0.67 | -94.8 | 103.03 | 0 | 0 | 0 | 2.96 | -4.21 | 10.04 | -0.22 | 18.52 | 26.67 | 3.14 | -9.51 | 3.63 | 26.04 | -11.54 | 0 | 3.49 | -4.38 | -1.41 | 0.42 | -2.33 | 2.44 | 12.92 | 2648.94 | -0.15 | 0.13 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -1.36 | -20.35 | -231.71 | -0.82 | -38.98 | -730.77 | -0.65 | -8.33 | 7.14 | -2.01 | -16.18 | -81.08 | 0.16 | -3.21 | 12.11 |
| 20Q4 (5) | 1.73 | -17.62 | -14.36 | 1.67 | -18.54 | -20.85 | 12.88 | 1977.42 | 4853.85 | 0 | 0 | 0 | 3.09 | 3.34 | -7.49 | -0.27 | -12.5 | -28.57 | 3.47 | 2.66 | -1.14 | 29.43 | 4.84 | 0 | 3.65 | -1.35 | 9.61 | 0.43 | -2.27 | 2.38 | 0.47 | -96.31 | -96.14 | 0.13 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -1.13 | -31.4 | -927.27 | -0.59 | -84.38 | -237.21 | -0.6 | 6.25 | -50.0 | -1.73 | -15.33 | -239.22 | 0.16 | 9.3 | 2.45 |
| 20Q3 (4) | 2.1 | 20.69 | 0.0 | 2.05 | 1.49 | 0.0 | 0.62 | 19.23 | 0.0 | 0 | 0 | 0.0 | 2.99 | -0.99 | 0.0 | -0.24 | -20.0 | 0.0 | 3.38 | 0.0 | 0.0 | 28.07 | 0 | 0.0 | 3.7 | 0.54 | 0.0 | 0.44 | 12.82 | 0.0 | 12.72 | 0.16 | 0.0 | 0.13 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | -0.86 | -40.98 | 0.0 | -0.32 | -300.0 | 0.0 | -0.64 | -23.08 | 0.0 | -1.5 | -32.74 | 0.0 | 0.15 | -0.64 | 0.0 |
