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) | 9.99 | -8.26 | 0.5 | -76.42 | 3.47 | -51.54 | 0 | 0 | 27.02 | -17.19 | -0.64 | 0 | 6.58 | 6.99 | 24.35 | 29.21 | 4.3 | -6.72 | 3.21 | 393.85 | 24.65 | 24.75 | 0.02 | -92.59 | 6.61 | 0.0 | 2.27 | 7.08 | 1.04 | -37.72 | 3.35 | -25.39 | 6.66 | -19.66 | -1.2 | 0 | 2.15 | -37.68 | 0.00 | -90.25 |
| 2022 (9) | 10.89 | 224.11 | 2.12 | -67.83 | 7.16 | 0 | 0 | 0 | 32.63 | -9.64 | 1.43 | 107.25 | 6.15 | -58.08 | 18.85 | -53.61 | 4.61 | -26.59 | 0.65 | -2.99 | 19.76 | 4.61 | 0.27 | -10.0 | 6.61 | 0.0 | 2.12 | 2.91 | 1.67 | 40.34 | 4.49 | 10.32 | 8.29 | 13.41 | -1.04 | 0 | 3.45 | 43.75 | 0.01 | -29.26 |
| 2021 (8) | 3.36 | -37.31 | 6.59 | 65800.0 | 0 | 0 | 0 | 0 | 36.11 | 25.29 | 0.69 | -75.27 | 14.67 | 51.08 | 40.63 | 20.58 | 6.28 | 45.71 | 0.67 | 55.81 | 18.89 | 60.49 | 0.3 | -18.92 | 6.61 | 0.0 | 2.06 | 15.73 | 1.19 | -7.03 | 4.07 | -26.8 | 7.31 | -15.1 | -1.67 | 0 | 2.4 | -45.08 | 0.02 | 75.0 |
| 2020 (7) | 5.36 | 90.75 | 0.01 | -99.89 | 0 | 0 | 0 | 0 | 28.82 | -16.9 | 2.79 | -30.6 | 9.71 | -7.79 | 33.69 | 10.96 | 4.31 | 2.13 | 0.43 | -6.52 | 11.77 | 0 | 0.37 | -22.92 | 6.61 | 0.0 | 1.78 | 29.93 | 1.28 | 60.0 | 5.56 | -12.58 | 8.61 | 0.94 | -1.19 | 0 | 4.37 | -13.98 | 0.01 | -11.29 |
| 2019 (6) | 2.81 | -57.81 | 9.44 | 99.16 | 0 | 0 | 0 | 0 | 34.68 | 16.41 | 4.02 | 29.68 | 10.53 | 8.67 | 30.36 | -6.65 | 4.22 | 18.21 | 0.46 | 0 | 0 | 0 | 0.48 | 2300.0 | 6.61 | 0.0 | 1.37 | 29.25 | 0.8 | 53.85 | 6.36 | 29.27 | 8.53 | 31.03 | -1.28 | 0 | 5.08 | 23.3 | 0.01 | 0 |
| 2018 (5) | 6.66 | 23.33 | 4.74 | -22.04 | 0 | 0 | 0 | 0 | 29.79 | -19.14 | 3.1 | -37.37 | 9.69 | -7.63 | 32.53 | 14.23 | 3.57 | 28.42 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 6.61 | 0.0 | 1.06 | 85.96 | 0.52 | 0 | 4.92 | -28.9 | 6.51 | -13.08 | -0.8 | 0 | 4.12 | -36.22 | 0.00 | 0 |
| 2017 (4) | 5.4 | -61.59 | 6.08 | 0 | 0 | 0 | 0 | 0 | 36.84 | 4.93 | 4.95 | -13.16 | 10.49 | 7.92 | 28.47 | 2.85 | 2.78 | 2.21 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 6.61 | 0.0 | 0.57 | 0 | 0 | 0 | 6.92 | -3.49 | 7.49 | 4.46 | -0.46 | 0 | 6.46 | -14.66 | 0.00 | 0 |
| 2016 (3) | 14.06 | 163.79 | 0 | 0 | 0 | 0 | 0 | 0 | 35.11 | 4.03 | 5.7 | 30.43 | 9.72 | -4.8 | 27.68 | -8.49 | 2.72 | 21.97 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 6.61 | 12.61 | 0 | 0 | 0 | 0 | 7.17 | 40.31 | 7.17 | 40.31 | 0.4 | -76.88 | 7.57 | 10.67 | 0.00 | 0 |
| 2015 (2) | 5.33 | -7.14 | 1.17 | -54.65 | 0 | 0 | 0 | 0 | 33.75 | -16.29 | 4.37 | 28.15 | 10.21 | -12.74 | 30.25 | 4.25 | 2.23 | -7.85 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 5.87 | 0.0 | 0 | 0 | 0 | 0 | 5.11 | 20.52 | 5.11 | 20.52 | 1.73 | -10.82 | 6.84 | 10.68 | 0.00 | 0 |
| 2014 (1) | 5.74 | -13.42 | 2.58 | -66.49 | 0.51 | 0 | 0 | 0 | 40.32 | 23.45 | 3.41 | -21.25 | 11.7 | 42.68 | 29.02 | 15.58 | 2.42 | -11.68 | 0 | 0 | 0.28 | 0 | 0.05 | -37.5 | 5.87 | 0.0 | 0 | 0 | 0 | 0 | 4.24 | -3.85 | 4.24 | -3.85 | 1.94 | 88.35 | 6.18 | 13.6 | 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) | 7.44 | -22.42 | -34.51 | 1.0 | 4.17 | -65.4 | 0.38 | 0.0 | -88.01 | 0 | 0 | 0 | 11.51 | 22.32 | 69.51 | 0.3 | -52.38 | 1100.0 | 12.42 | 12.81 | 58.62 | 35.79 | -2.54 | 16.43 | 4.97 | -9.47 | 34.32 | 3.26 | -1.81 | 167.21 | 25.36 | -5.65 | 3.47 | 0.01 | -50.0 | -95.24 | 6.97 | 4.65 | 5.45 | 2.27 | 0.0 | 0.0 | 1.2 | 0.0 | 15.38 | 3.95 | 8.22 | 5.61 | 7.42 | 4.21 | 5.25 | -0.31 | -3200.0 | 11.43 | 3.64 | -0.55 | 7.37 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 9.59 | -3.13 | -13.06 | 0.96 | 113.33 | -63.64 | 0.38 | -89.05 | -95.67 | 0 | 0 | 0 | 9.41 | 31.79 | 13.92 | 0.63 | 3050.0 | 186.36 | 11.01 | 39.9 | 38.66 | 36.72 | 34.53 | 17.99 | 5.49 | 16.56 | 54.21 | 3.32 | 0.3 | 178.99 | 26.88 | 12.47 | 33.0 | 0.02 | 0.0 | -90.91 | 6.66 | 0.76 | 0.76 | 2.27 | 0.0 | 0.0 | 1.2 | 15.38 | 15.38 | 3.65 | 14.78 | -3.18 | 7.12 | 9.71 | 0.56 | 0.01 | 103.7 | 100.72 | 3.66 | 25.77 | 53.14 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 9.9 | -0.9 | 7.73 | 0.45 | -10.0 | -80.43 | 3.47 | 0.0 | -56.89 | 0 | 0 | 0 | 7.14 | 7.53 | 33.96 | 0.02 | 105.13 | 104.55 | 7.87 | 19.6 | 34.53 | 27.30 | 12.1 | 29.96 | 4.71 | 9.53 | -1.05 | 3.31 | 3.12 | 298.8 | 23.9 | -3.04 | 19.08 | 0.02 | 0.0 | -91.67 | 6.61 | 0.0 | 0.0 | 2.27 | 0.0 | 7.08 | 1.04 | 0.0 | -37.72 | 3.18 | -5.07 | 3.92 | 6.49 | -2.55 | -5.39 | -0.27 | 77.5 | 71.58 | 2.91 | 35.35 | 37.91 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 9.99 | -12.06 | -8.26 | 0.5 | -82.7 | -76.42 | 3.47 | 9.46 | -51.54 | 0 | 0 | 0 | 6.64 | -2.21 | 30.45 | -0.39 | -1200.0 | 0.0 | 6.58 | -15.96 | 6.99 | 24.35 | -20.78 | 29.21 | 4.3 | 16.22 | -6.72 | 3.21 | 163.11 | 393.85 | 24.65 | 0.57 | 24.75 | 0.02 | -90.48 | -92.59 | 6.61 | 0.0 | 0.0 | 2.27 | 0.0 | 7.08 | 1.04 | 0.0 | -37.72 | 3.35 | -10.43 | -25.39 | 6.66 | -5.53 | -19.66 | -1.2 | -242.86 | -15.38 | 2.15 | -36.58 | -37.68 | 0.00 | -60.54 | -90.25 |
| 23Q3 (16) | 11.36 | 2.99 | 59.55 | 2.89 | 9.47 | 11.15 | 3.17 | -63.85 | -51.9 | 0 | 0 | 0 | 6.79 | -17.8 | -0.59 | -0.03 | -113.64 | -105.36 | 7.83 | -1.39 | -9.38 | 30.74 | -1.23 | 41.43 | 3.7 | 3.93 | -24.64 | 1.22 | 2.52 | 82.09 | 24.51 | 21.28 | 26.28 | 0.21 | -4.55 | -30.0 | 6.61 | 0.0 | 0.0 | 2.27 | 0.0 | 7.08 | 1.04 | 0.0 | -37.72 | 3.74 | -0.8 | -23.36 | 7.05 | -0.42 | -18.78 | -0.35 | 74.64 | 41.67 | 3.39 | 41.84 | -20.79 | 0.00 | -41.45 | -77.81 |
| 23Q2 (15) | 11.03 | 20.02 | 235.26 | 2.64 | 14.78 | -43.1 | 8.77 | 8.94 | 5381.25 | 0 | 0 | 0 | 8.26 | 54.97 | -22.08 | 0.22 | 150.0 | -72.84 | 7.94 | 35.73 | -40.88 | 31.13 | 48.18 | -4.56 | 3.56 | -25.21 | -32.58 | 1.19 | 43.37 | 77.61 | 20.21 | 0.7 | -14.62 | 0.22 | -8.33 | -21.43 | 6.61 | 0.0 | 0.0 | 2.27 | 7.08 | 7.08 | 1.04 | -37.72 | -37.72 | 3.77 | 23.2 | -12.73 | 7.08 | 3.21 | -12.81 | -1.38 | -45.26 | -22.12 | 2.39 | 13.27 | -25.08 | 0.01 | -34.2 | -67.05 |
| 23Q1 (14) | 9.19 | -15.61 | 114.72 | 2.3 | 8.49 | -75.51 | 8.05 | 12.43 | 0 | 0 | 0 | 0 | 5.33 | 4.72 | -47.28 | -0.44 | -12.82 | -197.78 | 5.85 | -4.88 | -62.81 | 21.01 | 11.45 | -48.12 | 4.76 | 3.25 | -28.31 | 0.83 | 27.69 | 20.29 | 20.07 | 1.57 | -3.93 | 0.24 | -11.11 | -17.24 | 6.61 | 0.0 | 0.0 | 2.12 | 0.0 | 2.91 | 1.67 | 0.0 | 40.34 | 3.06 | -31.85 | -24.63 | 6.86 | -17.25 | -6.16 | -0.95 | 8.65 | -4.4 | 2.11 | -38.84 | -33.02 | 0.01 | -35.85 | -54.25 |
| 22Q4 (13) | 10.89 | 52.95 | 224.11 | 2.12 | -18.46 | -67.83 | 7.16 | 8.65 | 0 | 0 | 0 | 0 | 5.09 | -25.48 | -58.31 | -0.39 | -169.64 | -657.14 | 6.15 | -28.82 | -58.08 | 18.85 | -13.29 | -53.61 | 4.61 | -6.11 | -26.59 | 0.65 | -2.99 | -2.99 | 19.76 | 1.8 | 4.61 | 0.27 | -10.0 | -10.0 | 6.61 | 0.0 | 0.0 | 2.12 | 0.0 | 2.91 | 1.67 | 0.0 | 40.34 | 4.49 | -7.99 | 10.32 | 8.29 | -4.49 | 13.41 | -1.04 | -73.33 | 37.72 | 3.45 | -19.39 | 43.75 | 0.01 | -10.21 | -29.26 |
| 22Q3 (12) | 7.12 | 116.41 | 194.21 | 2.6 | -43.97 | 6.12 | 6.59 | 4018.75 | 0 | 0 | 0 | 0 | 6.83 | -35.57 | -17.31 | 0.56 | -30.86 | 600.0 | 8.64 | -35.67 | -20.59 | 21.74 | -33.35 | -37.99 | 4.91 | -7.01 | -26.17 | 0.67 | 0.0 | 0.0 | 19.41 | -18.0 | 18.21 | 0.3 | 7.14 | -3.23 | 6.61 | 0.0 | 0.0 | 2.12 | 0.0 | 2.91 | 1.67 | 0.0 | 40.34 | 4.88 | 12.96 | 22.0 | 8.68 | 6.9 | 19.89 | -0.6 | 46.9 | 66.29 | 4.28 | 34.17 | 92.79 | 0.01 | -13.06 | -19.96 |
| 22Q2 (11) | 3.29 | -23.13 | -10.35 | 4.64 | -50.59 | 289.92 | 0.16 | 0 | 0 | 0 | 0 | 0 | 10.6 | 4.85 | 28.17 | 0.81 | 80.0 | 305.0 | 13.43 | -14.62 | 26.1 | 32.61 | -19.45 | -5.77 | 5.28 | -20.48 | -14.01 | 0.67 | -2.9 | 63.41 | 23.67 | 13.31 | 63.02 | 0.28 | -3.45 | -15.15 | 6.61 | 0.0 | 0.0 | 2.12 | 2.91 | 2.91 | 1.67 | 40.34 | 40.34 | 4.32 | 6.4 | 10.2 | 8.12 | 11.08 | 13.25 | -1.13 | -24.18 | 35.8 | 3.19 | 1.27 | 47.69 | 0.02 | -8.63 | -5.25 |
| 22Q1 (10) | 4.28 | 27.38 | -19.4 | 9.39 | 42.49 | 3137.93 | 0 | 0 | 0 | 0 | 0 | 0 | 10.11 | -17.2 | 37.18 | 0.45 | 542.86 | 32.35 | 15.73 | 7.23 | 63.51 | 40.49 | -0.34 | 25.72 | 6.64 | 5.73 | 37.19 | 0.69 | 2.99 | 64.29 | 20.89 | 10.59 | 65.14 | 0.29 | -3.33 | -17.14 | 6.61 | 0.0 | 0.0 | 2.06 | 0.0 | 15.73 | 1.19 | 0.0 | -7.03 | 4.06 | -0.25 | 3.84 | 7.31 | 0.0 | 4.88 | -0.91 | 45.51 | 33.09 | 3.15 | 31.25 | 23.53 | 0.02 | -0.81 | 55.99 |
| 21Q4 (9) | 3.36 | 38.84 | -37.31 | 6.59 | 168.98 | 65800.0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.21 | 47.82 | 71.01 | 0.07 | -12.5 | -75.86 | 14.67 | 34.83 | 51.08 | 40.63 | 15.9 | 20.58 | 6.28 | -5.56 | 45.71 | 0.67 | 0.0 | 55.81 | 18.89 | 15.04 | 60.49 | 0.3 | -3.23 | -18.92 | 6.61 | 0.0 | 0.0 | 2.06 | 0.0 | 15.73 | 1.19 | 0.0 | -7.03 | 4.07 | 1.75 | -26.8 | 7.31 | 0.97 | -15.1 | -1.67 | 6.18 | -40.34 | 2.4 | 8.11 | -45.08 | 0.02 | 1.58 | 75.0 |
| 21Q3 (8) | 2.42 | -34.06 | -68.24 | 2.45 | 105.88 | 288.89 | 0 | 0 | 0 | 0 | 0 | 0 | 8.26 | -0.12 | 3.38 | 0.08 | -60.0 | -91.84 | 10.88 | 2.16 | 14.53 | 35.05 | 1.27 | 11.5 | 6.65 | 8.31 | 91.09 | 0.67 | 63.41 | 55.81 | 16.42 | 13.09 | 62.57 | 0.31 | -6.06 | -22.5 | 6.61 | 0.0 | 0.0 | 2.06 | 0.0 | 15.73 | 1.19 | 0.0 | -7.03 | 4.0 | 2.04 | -24.1 | 7.24 | 0.98 | -12.98 | -1.78 | -1.14 | -16.34 | 2.22 | 2.78 | -40.64 | 0.02 | 2.92 | 74.6 |
| 21Q2 (7) | 3.67 | -30.89 | -58.3 | 1.19 | 310.34 | -77.59 | 0 | 0 | 0 | 0 | 0 | 0 | 8.27 | 12.21 | 12.21 | 0.2 | -41.18 | -77.53 | 10.65 | 10.71 | 30.35 | 34.61 | 7.47 | 0 | 6.14 | 26.86 | 71.51 | 0.41 | -2.38 | -4.65 | 14.52 | 14.78 | 310.17 | 0.33 | -5.71 | -23.26 | 6.61 | 0.0 | 0.0 | 2.06 | 15.73 | 15.73 | 1.19 | -7.03 | -7.03 | 3.92 | 0.26 | -8.62 | 7.17 | 2.87 | -2.32 | -1.76 | -29.41 | 3.3 | 2.16 | -15.29 | -12.55 | 0.02 | 50.42 | 53.92 |
| 21Q1 (6) | 5.31 | -0.93 | 10.4 | 0.29 | 2800.0 | -96.88 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 3.22 | 16.61 | 0.34 | 17.24 | -46.03 | 9.62 | -0.93 | 0.21 | 32.21 | -4.41 | 0 | 4.84 | 12.3 | 15.24 | 0.42 | -2.33 | -6.67 | 12.65 | 7.48 | 0 | 0.35 | -5.41 | -23.91 | 6.61 | 0.0 | 0.0 | 1.78 | 0.0 | 29.93 | 1.28 | 0.0 | 60.0 | 3.91 | -29.68 | -8.43 | 6.97 | -19.05 | 8.06 | -1.36 | -14.29 | 20.0 | 2.55 | -41.65 | -0.78 | 0.01 | 11.28 | -0.94 |
| 20Q4 (5) | 5.36 | -29.66 | 90.75 | 0.01 | -98.41 | -99.89 | 0 | 0 | 0 | 0 | 0 | 0 | 7.14 | -10.64 | -16.39 | 0.29 | -70.41 | -69.79 | 9.71 | 2.21 | -7.79 | 33.69 | 7.18 | 0 | 4.31 | 23.85 | 2.13 | 0.43 | 0.0 | -6.52 | 11.77 | 16.53 | 0 | 0.37 | -7.5 | -22.92 | 6.61 | 0.0 | 0.0 | 1.78 | 0.0 | 29.93 | 1.28 | 0.0 | 60.0 | 5.56 | 5.5 | -12.58 | 8.61 | 3.49 | 0.94 | -1.19 | 22.22 | 7.03 | 4.37 | 16.84 | -13.98 | 0.01 | 1.35 | -11.29 |
| 20Q3 (4) | 7.62 | -13.41 | 0.0 | 0.63 | -88.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.99 | 8.41 | 0.0 | 0.98 | 10.11 | 0.0 | 9.5 | 16.28 | 0.0 | 31.44 | 0 | 0.0 | 3.48 | -2.79 | 0.0 | 0.43 | 0.0 | 0.0 | 10.1 | 185.31 | 0.0 | 0.4 | -6.98 | 0.0 | 6.61 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 5.27 | 22.84 | 0.0 | 8.32 | 13.35 | 0.0 | -1.53 | 15.93 | 0.0 | 3.74 | 51.42 | 0.0 | 0.01 | -9.27 | 0.0 |
