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) | 6.19 | -20.44 | 1.91 | 112.22 | 0.53 | 307.69 | 0 | 0 | 13.41 | 7.62 | -0.36 | 0 | 0.52 | -3.7 | 3.88 | -10.53 | 0.15 | 0.0 | 2.18 | 7166.67 | 0.5 | -37.5 | 0.51 | -16.39 | 3.64 | -3.7 | 0.82 | 0.0 | 0.14 | 0.0 | -3.59 | 0 | -2.63 | 0 | -0.01 | 0 | -3.6 | 0 | 0.43 | -1.08 |
| 2022 (9) | 7.78 | -11.89 | 0.9 | 80.0 | 0.13 | 225.0 | 0 | 0 | 12.46 | -6.03 | -0.39 | 0 | 0.54 | -32.5 | 4.33 | -28.17 | 0.15 | 25.0 | 0.03 | 50.0 | 0.8 | 86.05 | 0.61 | 5.17 | 3.78 | 0.0 | 0.82 | 0.0 | 0.14 | 75.0 | -0.33 | 0 | 0.63 | -55.63 | -0.03 | 0 | -0.36 | 0 | 0.43 | 0.71 |
| 2021 (8) | 8.83 | 4.62 | 0.5 | 66.67 | 0.04 | 0.0 | 0 | 0 | 13.26 | -8.43 | -0.29 | 0 | 0.8 | -35.48 | 6.03 | -29.55 | 0.12 | -36.84 | 0.02 | -33.33 | 0.43 | -6.52 | 0.58 | -39.58 | 3.78 | 0.0 | 0.82 | 1.23 | 0.08 | 0 | 0.53 | -70.22 | 1.42 | -45.17 | -0.14 | 0 | 0.39 | -77.06 | 0.43 | 18.13 |
| 2020 (7) | 8.44 | -9.15 | 0.3 | 0.0 | 0.04 | 0.0 | 0 | 0 | 14.48 | -2.49 | 0.28 | -73.83 | 1.24 | -6.77 | 8.56 | -4.38 | 0.19 | 5.56 | 0.03 | 0 | 0.46 | -8.0 | 0.96 | -18.64 | 3.78 | 0.0 | 0.81 | 14.08 | 0 | 0 | 1.78 | -24.89 | 2.59 | -15.91 | -0.08 | 0 | 1.7 | -28.27 | 0.36 | 9.81 |
| 2019 (6) | 9.29 | -13.01 | 0.3 | 0 | 0.04 | 100.0 | 0 | 0 | 14.85 | -8.56 | 1.07 | -70.84 | 1.33 | 35.71 | 8.96 | 48.42 | 0.18 | 38.46 | 0 | 0 | 0.5 | 194.12 | 1.18 | 555.56 | 3.78 | 5.0 | 0.71 | 102.86 | 0 | 0 | 2.37 | -35.6 | 3.08 | -23.57 | 0 | 0 | 2.37 | -35.6 | 0.33 | 148.53 |
| 2018 (5) | 10.68 | 10.33 | 0 | 0 | 0.02 | 100.0 | 0 | 0 | 16.24 | 64.37 | 3.67 | 57.51 | 0.98 | -1.01 | 6.03 | -39.78 | 0.13 | -55.17 | 0 | 0 | 0.17 | -5.56 | 0.18 | 100.0 | 3.6 | 20.0 | 0.35 | 191.67 | 0 | 0 | 3.68 | 57.26 | 4.03 | 63.82 | 0 | 0 | 3.68 | 57.26 | 0.13 | 184.85 |
| 2017 (4) | 9.68 | 310.17 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 9.88 | 28.65 | 2.33 | 406.52 | 0.99 | 115.22 | 10.02 | 67.29 | 0.29 | -34.09 | 0 | 0 | 0.18 | -10.0 | 0.09 | 125.0 | 3.0 | 31.0 | 0.12 | 71.43 | 0 | 0 | 2.34 | 408.7 | 2.46 | 364.15 | 0 | 0 | 2.34 | 408.7 | 0.05 | 0 |
| 2016 (3) | 2.36 | 19.8 | 0 | 0 | 0.01 | 0.0 | 0 | 0 | 7.68 | 13.27 | 0.46 | -34.29 | 0.46 | 27.78 | 5.99 | 12.8 | 0.44 | -4.35 | 0 | 0 | 0.2 | -4.76 | 0.04 | -20.0 | 2.29 | 30.11 | 0.07 | 0 | 0 | 0 | 0.46 | -33.33 | 0.53 | -23.19 | 0 | 0 | 0.46 | -33.33 | 0.00 | 0 |
| 2015 (2) | 1.97 | 36.81 | 0 | 0 | 0.01 | 0 | 0 | 0 | 6.78 | 42.44 | 0.7 | 0 | 0.36 | 56.52 | 5.31 | 9.89 | 0.46 | 17.95 | 0 | 0 | 0.21 | 0 | 0.05 | 0.0 | 1.76 | 8.64 | 0 | 0 | 0 | 0 | 0.69 | 0 | 0.69 | 0 | 0 | 0 | 0.69 | 0 | 0.00 | 0 |
| 2014 (1) | 1.44 | 94.59 | 0 | 0 | 0 | 0 | 0 | 0 | 4.76 | -4.8 | -0.65 | 0 | 0.23 | -25.81 | 4.83 | -22.07 | 0.39 | 85.71 | 0 | 0 | 0 | 0 | 0.05 | -87.8 | 1.62 | 24.62 | 0.06 | 100.0 | 0 | 0 | -0.65 | 0 | -0.59 | 0 | 0 | 0 | -0.65 | 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) | 4.97 | -26.7 | -15.19 | 2.14 | -8.55 | 78.33 | 0.27 | -47.06 | -50.0 | 0 | 0 | 0 | 3.66 | 12.62 | -0.81 | -0.1 | 56.52 | -100.0 | 0.44 | -21.43 | -8.33 | 3.23 | -21.26 | -11.83 | 0.18 | 12.5 | 12.5 | 2.89 | -2.36 | 27.88 | 0.61 | 41.86 | 15.09 | 0.48 | 4.35 | -9.43 | 3.74 | 0.0 | -1.06 | 0.58 | 0.0 | -29.27 | 0.14 | 0.0 | 0.0 | -0.58 | -28.89 | 17.14 | 0.14 | -50.0 | -46.15 | -0.16 | 20.0 | 0 | -0.74 | -13.85 | -5.71 | 0.45 | 1.11 | 8.74 |
| 24Q2 (19) | 6.78 | 21.07 | -5.83 | 2.34 | 0.0 | 112.73 | 0.51 | -1.92 | 218.75 | 0 | 0 | 0 | 3.25 | -2.69 | 3.83 | -0.23 | -155.56 | -43.75 | 0.56 | 7.69 | -15.15 | 4.10 | 6.75 | -21.42 | 0.16 | 0.0 | 0.0 | 2.96 | 1.72 | 25.96 | 0.43 | -6.52 | -40.28 | 0.46 | -4.17 | -13.21 | 3.74 | 2.75 | -1.06 | 0.58 | -29.27 | -29.27 | 0.14 | 0.0 | 0.0 | -0.45 | 87.9 | 25.0 | 0.28 | 110.14 | -22.22 | -0.2 | -1900.0 | -566.67 | -0.65 | 82.57 | -3.17 | 0.45 | 1.18 | 9.9 |
| 24Q1 (18) | 5.6 | -9.53 | -11.67 | 2.34 | 22.51 | 146.32 | 0.52 | -1.89 | 225.0 | 0 | 0 | 0 | 3.34 | -1.47 | 4.38 | -0.09 | 10.0 | -80.0 | 0.52 | 0.0 | 6.12 | 3.84 | -1.03 | -2.81 | 0.16 | 6.67 | 6.67 | 2.91 | 33.49 | 24.36 | 0.46 | -8.0 | -39.47 | 0.48 | -5.88 | -9.43 | 3.64 | 0.0 | -3.7 | 0.82 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -3.72 | -3.62 | -785.71 | -2.76 | -4.94 | -611.11 | -0.01 | 0.0 | 66.67 | -3.73 | -3.61 | -728.89 | 0.44 | 3.12 | 3.18 |
| 23Q4 (17) | 6.19 | 5.63 | -20.44 | 1.91 | 59.17 | 112.22 | 0.53 | -1.85 | 307.69 | 0 | 0 | 0 | 3.39 | -8.13 | 9.35 | -0.1 | -100.0 | 28.57 | 0.52 | 8.33 | -3.7 | 3.88 | 5.99 | -10.53 | 0.15 | -6.25 | 0.0 | 2.18 | -3.54 | 7166.67 | 0.5 | -5.66 | -37.5 | 0.51 | -3.77 | -16.39 | 3.64 | -3.7 | -3.7 | 0.82 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -3.59 | -412.86 | -987.88 | -2.63 | -1111.54 | -517.46 | -0.01 | 0 | 66.67 | -3.6 | -414.29 | -900.0 | 0.43 | 3.07 | -1.08 |
| 23Q3 (16) | 5.86 | -18.61 | -22.28 | 1.2 | 9.09 | -11.11 | 0.54 | 237.5 | 440.0 | 0 | 0 | 0 | 3.69 | 17.89 | 14.24 | -0.05 | 68.75 | -66.67 | 0.48 | -27.27 | -18.64 | 3.66 | -29.82 | -21.5 | 0.16 | 0.0 | 14.29 | 2.26 | -3.83 | 11200.0 | 0.53 | -26.39 | -36.9 | 0.53 | 0.0 | 10.42 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.7 | -16.67 | -311.76 | 0.26 | -27.78 | -67.09 | 0 | 100.0 | 100.0 | -0.7 | -11.11 | -133.33 | 0.42 | 2.19 | -3.77 |
| 23Q2 (15) | 7.2 | 13.56 | -12.41 | 1.1 | 15.79 | 29.41 | 0.16 | 0.0 | 128.57 | 0 | 0 | 0 | 3.13 | -2.19 | 8.68 | -0.16 | -220.0 | 11.11 | 0.66 | 34.69 | 1.54 | 5.21 | 32.03 | 3.22 | 0.16 | 6.67 | 33.33 | 2.35 | 0.43 | 7733.33 | 0.72 | -5.26 | -18.18 | 0.53 | 0.0 | 8.16 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.6 | -42.86 | -275.0 | 0.36 | -33.33 | -55.56 | -0.03 | 0.0 | 84.21 | -0.63 | -40.0 | -80.0 | 0.41 | -5.01 | -6.68 |
| 23Q1 (14) | 6.34 | -18.51 | -18.82 | 0.95 | 5.56 | 111.11 | 0.16 | 23.08 | 300.0 | 0 | 0 | 0 | 3.2 | 3.23 | -1.54 | -0.05 | 64.29 | -25.0 | 0.49 | -9.26 | -30.99 | 3.95 | -8.89 | -27.43 | 0.15 | 0.0 | 50.0 | 2.34 | 7700.0 | 23300.0 | 0.76 | -5.0 | -17.39 | 0.53 | -13.11 | -7.02 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.14 | 0.0 | 75.0 | -0.42 | -27.27 | -193.33 | 0.54 | -14.29 | -60.0 | -0.03 | 0.0 | 81.25 | -0.45 | -25.0 | -255.17 | 0.43 | -1.13 | -3.47 |
| 22Q4 (13) | 7.78 | 3.18 | -11.89 | 0.9 | -33.33 | 80.0 | 0.13 | 30.0 | 225.0 | 0 | 0 | 0 | 3.1 | -4.02 | -6.06 | -0.14 | -366.67 | 65.85 | 0.54 | -8.47 | -32.5 | 4.33 | -7.01 | -28.17 | 0.15 | 7.14 | 25.0 | 0.03 | 50.0 | 50.0 | 0.8 | -4.76 | 86.05 | 0.61 | 27.08 | 5.17 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.14 | 0.0 | 75.0 | -0.33 | -94.12 | -162.26 | 0.63 | -20.25 | -55.63 | -0.03 | 76.92 | 78.57 | -0.36 | -20.0 | -192.31 | 0.43 | 0.27 | 0.71 |
| 22Q3 (12) | 7.54 | -8.27 | -6.22 | 1.35 | 58.82 | 80.0 | 0.1 | 42.86 | 150.0 | 0 | 0 | 0 | 3.23 | 12.15 | -6.1 | -0.03 | 83.33 | -130.0 | 0.59 | -9.23 | -33.71 | 4.66 | -7.73 | -27.37 | 0.14 | 16.67 | -6.67 | 0.02 | -33.33 | 0.0 | 0.84 | -4.55 | 90.91 | 0.48 | -2.04 | -49.47 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.14 | 0.0 | 75.0 | -0.17 | -6.25 | -113.71 | 0.79 | -2.47 | -63.08 | -0.13 | 31.58 | 0.0 | -0.3 | 14.29 | -127.03 | 0.43 | -0.9 | 8.99 |
| 22Q2 (11) | 8.22 | 5.25 | -3.29 | 0.85 | 88.89 | 183.33 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 2.88 | -11.38 | -5.88 | -0.18 | -350.0 | -80.0 | 0.65 | -8.45 | -35.64 | 5.05 | -7.17 | -28.29 | 0.12 | 20.0 | -14.29 | 0.03 | 200.0 | 0.0 | 0.88 | -4.35 | 100.0 | 0.49 | -14.04 | -48.42 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 1.23 | 0.14 | 75.0 | 0 | -0.16 | -135.56 | -109.25 | 0.81 | -40.0 | -68.11 | -0.19 | -18.75 | -46.15 | -0.35 | -220.69 | -121.88 | 0.44 | -1.75 | 13.28 |
| 22Q1 (10) | 7.81 | -11.55 | -4.17 | 0.45 | -10.0 | 50.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 3.25 | -1.52 | -6.07 | -0.04 | 90.24 | -133.33 | 0.71 | -11.25 | -33.64 | 5.44 | -9.82 | -26.02 | 0.1 | -16.67 | -56.52 | 0.01 | -50.0 | -50.0 | 0.92 | 113.95 | 104.44 | 0.57 | -1.72 | -42.42 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 1.23 | 0.08 | 0.0 | 0 | 0.45 | -15.09 | -77.39 | 1.35 | -4.93 | -51.79 | -0.16 | -14.29 | -77.78 | 0.29 | -25.64 | -84.74 | 0.44 | 3.15 | 14.53 |
| 21Q4 (9) | 8.83 | 9.83 | 4.62 | 0.5 | -33.33 | 66.67 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 3.3 | -4.07 | -15.6 | -0.41 | -510.0 | -920.0 | 0.8 | -10.11 | -35.48 | 6.03 | -5.98 | -29.55 | 0.12 | -20.0 | -36.84 | 0.02 | 0.0 | -33.33 | 0.43 | -2.27 | -6.52 | 0.58 | -38.95 | -38.3 | 3.78 | 0.0 | 0.0 | 0.82 | 0.0 | 1.23 | 0.08 | 0.0 | 0 | 0.53 | -57.26 | -70.06 | 1.42 | -33.64 | -44.96 | -0.14 | -7.69 | -75.0 | 0.39 | -64.86 | -76.92 | 0.43 | 8.52 | 18.21 |
| 21Q3 (8) | 8.04 | -5.41 | 5.65 | 0.75 | 150.0 | 150.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 3.44 | 12.42 | -12.02 | 0.1 | 200.0 | -37.5 | 0.89 | -11.88 | -29.92 | 6.42 | -8.9 | -28.46 | 0.15 | 7.14 | -11.76 | 0.02 | -33.33 | -33.33 | 0.44 | 0.0 | -6.38 | 0.95 | 0.0 | -11.21 | 3.78 | 0.0 | 0.0 | 0.82 | 1.23 | 1.23 | 0.08 | 0 | 0 | 1.24 | -28.32 | -27.06 | 2.14 | -15.75 | -14.74 | -0.13 | 0.0 | -160.0 | 1.11 | -30.63 | -32.73 | 0.40 | 3.0 | 13.12 |
| 21Q2 (7) | 8.5 | 4.29 | -3.08 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 3.06 | -11.56 | -6.42 | -0.1 | -183.33 | -433.33 | 1.01 | -5.61 | -17.89 | 7.04 | -4.23 | 0 | 0.14 | -39.13 | -22.22 | 0.03 | 50.0 | -25.0 | 0.44 | -2.22 | -8.33 | 0.95 | -4.04 | -15.18 | 3.78 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0 | 0 | 0 | 1.73 | -13.07 | 11.61 | 2.54 | -9.29 | 7.63 | -0.13 | -44.44 | -116.67 | 1.6 | -15.79 | 7.38 | 0.39 | -0.67 | 9.16 |
| 21Q1 (6) | 8.15 | -3.44 | -3.89 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 3.46 | -11.51 | 2.06 | 0.12 | 140.0 | 200.0 | 1.07 | -13.71 | -18.32 | 7.35 | -14.12 | 0 | 0.23 | 21.05 | 35.29 | 0.02 | -33.33 | 0.0 | 0.45 | -2.17 | -8.16 | 0.99 | 5.32 | -14.66 | 3.78 | 0.0 | 0.0 | 0.81 | 0.0 | 14.08 | 0 | 0 | 0 | 1.99 | 12.43 | -11.16 | 2.8 | 8.53 | -5.41 | -0.09 | -12.5 | 18.18 | 1.9 | 12.43 | -10.8 | 0.39 | 6.47 | 9.6 |
| 20Q4 (5) | 8.44 | 10.91 | -9.15 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 3.91 | 0.0 | 8.91 | 0.05 | -68.75 | -80.77 | 1.24 | -2.36 | -6.77 | 8.56 | -4.52 | 0 | 0.19 | 11.76 | 5.56 | 0.03 | 0.0 | 0 | 0.46 | -2.13 | -8.0 | 0.94 | -12.15 | -18.97 | 3.78 | 0.0 | 0.0 | 0.81 | 0.0 | 14.08 | 0 | 0 | 0 | 1.77 | 4.12 | -25.0 | 2.58 | 2.79 | -16.23 | -0.08 | -60.0 | 0 | 1.69 | 2.42 | -28.39 | 0.36 | 3.84 | 9.84 |
| 20Q3 (4) | 7.61 | -13.23 | 0.0 | 0.3 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.91 | 19.57 | 0.0 | 0.16 | 433.33 | 0.0 | 1.27 | 3.25 | 0.0 | 8.97 | 0 | 0.0 | 0.17 | -5.56 | 0.0 | 0.03 | -25.0 | 0.0 | 0.47 | -2.08 | 0.0 | 1.07 | -4.46 | 0.0 | 3.78 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.7 | 9.68 | 0.0 | 2.51 | 6.36 | 0.0 | -0.05 | 16.67 | 0.0 | 1.65 | 10.74 | 0.0 | 0.35 | -0.61 | 0.0 |
