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) | 4.4 | 11.96 | 2.01 | 20.36 | 0 | 0 | 0 | 0 | 6.87 | -1.43 | -0.23 | 0 | 1.13 | 11.88 | 16.45 | 13.51 | 0.8 | -32.77 | 0 | 0 | 0 | 0 | 0.08 | -20.0 | 5.06 | 0.0 | 0.82 | 0.0 | 0.39 | 0.0 | -0.79 | 0 | 0.42 | -35.38 | 0.3 | 200.0 | -0.49 | 0 | 0.04 | -17.53 |
| 2022 (9) | 3.93 | -5.98 | 1.67 | 4.38 | 0.02 | 0.0 | 0 | 0 | 6.97 | -20.71 | -0.64 | 0 | 1.01 | -38.79 | 14.49 | -22.8 | 1.19 | 26.6 | 0 | 0 | 0 | 0 | 0.1 | -16.67 | 5.06 | 0.0 | 0.82 | 0.0 | 0.39 | 0.0 | -0.56 | 0 | 0.65 | -49.22 | 0.1 | 0 | -0.46 | 0 | 0.05 | -10.49 |
| 2021 (8) | 4.18 | -26.54 | 1.6 | -12.09 | 0.02 | 0.0 | 0 | 0 | 8.79 | -24.42 | -0.67 | 0 | 1.65 | 0.61 | 18.77 | 33.12 | 0.94 | -23.58 | 0 | 0 | 0.02 | -50.0 | 0.12 | -14.29 | 5.06 | 0.0 | 0.82 | 3.8 | 0.39 | 0.0 | 0.08 | -92.08 | 1.28 | -41.55 | -0.11 | 0 | -0.03 | 0 | 0.05 | -13.72 |
| 2020 (7) | 5.69 | 36.12 | 1.82 | 0.55 | 0.02 | 0.0 | 0 | 0 | 11.63 | -14.61 | 0.26 | 100.0 | 1.64 | -31.38 | 14.10 | -19.64 | 1.23 | 20.59 | 0 | 0 | 0.04 | -33.33 | 0.14 | -17.65 | 5.06 | 0.0 | 0.79 | 1.28 | 0.39 | 0.0 | 1.01 | 16.09 | 2.19 | 7.35 | -0.03 | 0 | 0.98 | 28.95 | 0.06 | -14.41 |
| 2019 (6) | 4.18 | -14.69 | 1.81 | 201.67 | 0.02 | 0.0 | 0 | 0 | 13.62 | -13.41 | 0.13 | -63.89 | 2.39 | -12.77 | 17.55 | 0.74 | 1.02 | -0.97 | 0.7 | 0 | 0.06 | -25.0 | 0.17 | -15.0 | 5.06 | 3.05 | 0.78 | 4.0 | 0.39 | 0.0 | 0.87 | -21.62 | 2.04 | -8.93 | -0.11 | 0 | 0.76 | -21.65 | 0.07 | -0.78 |
| 2018 (5) | 4.9 | -28.78 | 0.6 | 57.89 | 0.02 | 0 | 0 | 0 | 15.73 | -0.25 | 0.36 | -69.75 | 2.74 | -7.74 | 17.42 | -7.51 | 1.03 | -0.96 | 0 | 0 | 0.08 | 0 | 0.2 | 1900.0 | 4.91 | 14.99 | 0.75 | 19.05 | 0.39 | 0.0 | 1.11 | -48.37 | 2.24 | -29.34 | -0.14 | 0 | 0.97 | -52.22 | 0.07 | 4.31 |
| 2017 (4) | 6.88 | 26.24 | 0.38 | -43.28 | 0 | 0 | 0 | 0 | 15.77 | 28.0 | 1.19 | -9.85 | 2.97 | 2.77 | 18.83 | -19.71 | 1.04 | 42.47 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 4.27 | 16.03 | 0.63 | 26.0 | 0.39 | 0.0 | 2.15 | -3.59 | 3.17 | 1.93 | -0.12 | 0 | 2.03 | -8.14 | 0.07 | 7.77 |
| 2016 (3) | 5.45 | 15.71 | 0.67 | -46.83 | 0 | 0 | 0 | 0 | 12.32 | -8.4 | 1.32 | 186.96 | 2.89 | -8.25 | 23.46 | 0.16 | 0.73 | -20.65 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 3.68 | 4.84 | 0.5 | 11.11 | 0.39 | 0.0 | 2.23 | 61.59 | 3.11 | 40.09 | -0.02 | 0 | 2.21 | 42.58 | 0.06 | -2.74 |
| 2015 (2) | 4.71 | -2.89 | 1.26 | 44.83 | 0 | 0 | 0 | 0 | 13.45 | 5.41 | 0.46 | -2.13 | 3.15 | 19.32 | 23.42 | 13.2 | 0.92 | -17.12 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 3.51 | 0.0 | 0.45 | 12.5 | 0.39 | 0.0 | 1.38 | -0.72 | 2.22 | 1.83 | 0.17 | -37.04 | 1.55 | -6.63 | 0.06 | -9.65 |
| 2014 (1) | 4.85 | 53.0 | 0.87 | -3.33 | 0 | 0 | 0 | 0 | 12.76 | -3.84 | 0.47 | -38.16 | 2.64 | -11.41 | 20.69 | -7.87 | 1.11 | 8.82 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 3.51 | 12.86 | 0.4 | 21.21 | 0.39 | 0.0 | 1.39 | -17.75 | 2.18 | -9.17 | 0.27 | 92.86 | 1.66 | -9.29 | 0.07 | 2.79 |
| 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) | 4.91 | 12.36 | 8.63 | 1.86 | -4.62 | -13.89 | 0 | 0 | 0 | 0 | 0 | 0 | 1.91 | -12.79 | 19.38 | 0.29 | 190.0 | 323.08 | 1.21 | -15.97 | 9.01 | 15.84 | -19.38 | -5.83 | 0.84 | -10.64 | -4.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -12.5 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.26 | 51.85 | 73.2 | 0.95 | 43.94 | 313.04 | 1.05 | 22.09 | 156.1 | 0.79 | 146.88 | 241.07 | 0.04 | 34.41 | 17.56 |
| 24Q2 (19) | 4.37 | 3.8 | 0.0 | 1.95 | 16.77 | -2.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.19 | 30.36 | 16.49 | 0.1 | -33.33 | 225.0 | 1.44 | 34.58 | 33.33 | 19.65 | 28.89 | 19.51 | 0.94 | 17.5 | -1.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | -22.22 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.54 | 15.62 | 35.71 | 0.66 | 17.86 | 78.38 | 0.86 | 65.38 | 514.29 | 0.32 | 366.67 | 145.71 | 0.03 | -4.87 | -18.95 |
| 24Q1 (18) | 4.21 | -4.32 | 7.4 | 1.67 | -16.92 | 6.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.68 | -9.68 | 9.8 | 0.15 | -16.67 | 175.0 | 1.07 | -5.31 | 5.94 | 15.24 | -7.33 | -1.15 | 0.8 | 0.0 | -13.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -12.5 | -22.22 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.64 | 18.99 | 15.79 | 0.56 | 33.33 | 24.44 | 0.52 | 73.33 | 271.43 | -0.12 | 75.51 | 80.65 | 0.03 | -7.16 | -13.85 |
| 23Q4 (17) | 4.4 | -2.65 | 11.96 | 2.01 | -6.94 | 20.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.86 | 16.25 | 16.98 | 0.18 | 238.46 | 205.88 | 1.13 | 1.8 | 11.88 | 16.45 | -2.2 | 13.51 | 0.8 | -9.09 | -32.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | 0.0 | -20.0 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.79 | 18.56 | -41.07 | 0.42 | 82.61 | -35.38 | 0.3 | -26.83 | 200.0 | -0.49 | 12.5 | -6.52 | 0.04 | -0.97 | -17.53 |
| 23Q3 (16) | 4.52 | 3.43 | 1.12 | 2.16 | 7.46 | 7.46 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.6 | -14.89 | 1.91 | -0.13 | -62.5 | 7.14 | 1.11 | 2.78 | 4.72 | 16.82 | 2.31 | 21.54 | 0.88 | -7.37 | -21.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | -20.0 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.97 | -15.48 | -142.5 | 0.23 | -37.84 | -71.6 | 0.41 | 192.86 | 156.25 | -0.56 | 20.0 | -133.33 | 0.04 | -7.33 | -12.22 |
| 23Q2 (15) | 4.37 | 11.48 | -3.53 | 2.01 | 28.03 | 3.61 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 1.88 | 22.88 | 1.08 | -0.08 | 60.0 | 38.46 | 1.08 | 6.93 | -14.29 | 16.44 | 6.61 | 3.33 | 0.95 | 2.15 | -5.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.09 | 0.0 | -18.18 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.84 | -10.53 | -223.08 | 0.37 | -17.78 | -60.64 | 0.14 | 0.0 | 600.0 | -0.7 | -12.9 | -191.67 | 0.04 | 1.12 | -9.93 |
| 23Q1 (14) | 3.92 | -0.25 | -16.24 | 1.57 | -5.99 | -26.64 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 1.53 | -3.77 | -21.54 | -0.2 | -17.65 | 4.76 | 1.01 | 0.0 | -14.41 | 15.42 | 6.41 | 7.55 | 0.93 | -21.85 | 9.41 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.09 | -10.0 | -18.18 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.76 | -35.71 | -442.86 | 0.45 | -30.77 | -57.94 | 0.14 | 40.0 | 100.0 | -0.62 | -34.78 | -785.71 | 0.04 | -11.13 | -18.93 |
| 22Q4 (13) | 3.93 | -12.08 | -5.98 | 1.67 | -16.92 | 4.38 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.59 | 1.27 | -30.26 | -0.17 | -21.43 | 10.53 | 1.01 | -4.72 | -38.79 | 14.49 | 4.72 | -22.89 | 1.19 | 6.25 | 26.6 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.1 | 0.0 | -16.67 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.56 | -40.0 | -800.0 | 0.65 | -19.75 | -49.22 | 0.1 | -37.5 | 190.91 | -0.46 | -91.67 | -1433.33 | 0.05 | 5.41 | -10.49 |
| 22Q3 (12) | 4.47 | -1.32 | -0.45 | 2.01 | 3.61 | 21.08 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.57 | -15.59 | -14.21 | -0.14 | -7.69 | 58.82 | 1.06 | -15.87 | -9.4 | 13.84 | -13.02 | 9.88 | 1.12 | 12.0 | 3.7 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.1 | -9.09 | -16.67 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -0.4 | -53.85 | -242.86 | 0.81 | -13.83 | -45.27 | 0.16 | 700.0 | 188.89 | -0.24 | 0.0 | -340.0 | 0.04 | -4.91 | -19.04 |
| 22Q2 (11) | 4.53 | -3.21 | -9.58 | 1.94 | -9.35 | 13.45 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.86 | -4.62 | -14.29 | -0.13 | 38.1 | -30.0 | 1.26 | 6.78 | -7.35 | 15.91 | 10.96 | 18.73 | 1.0 | 17.65 | -2.91 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | 0.11 | 0.0 | -8.33 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 3.8 | 0.39 | 0.0 | 0.0 | -0.26 | -85.71 | -140.62 | 0.94 | -12.15 | -48.35 | 0.02 | -71.43 | 115.38 | -0.24 | -242.86 | -147.06 | 0.05 | -8.99 | -19.13 |
| 22Q1 (10) | 4.68 | 11.96 | -16.73 | 2.14 | 33.75 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.95 | -14.47 | -22.0 | -0.21 | -10.53 | -425.0 | 1.18 | -28.48 | -27.61 | 14.34 | -23.71 | 5.38 | 0.85 | -9.57 | -19.81 | 0 | 0 | 0 | 0.01 | -50.0 | -66.67 | 0.11 | -8.33 | -15.38 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 3.8 | 0.39 | 0.0 | 0.0 | -0.14 | -275.0 | -118.92 | 1.07 | -16.41 | -44.27 | 0.07 | 163.64 | 75.0 | -0.07 | -133.33 | -108.97 | 0.05 | -1.89 | -13.13 |
| 21Q4 (9) | 4.18 | -6.9 | -26.54 | 1.6 | -3.61 | -12.09 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.28 | 24.59 | -18.28 | -0.19 | 44.12 | -195.0 | 1.65 | 41.03 | 0.61 | 18.79 | 49.22 | 33.27 | 0.94 | -12.96 | -23.58 | 0 | 0 | 0 | 0.02 | 0.0 | -50.0 | 0.12 | 0.0 | -14.29 | 5.06 | 0.0 | 0.0 | 0.82 | 0.0 | 3.8 | 0.39 | 0.0 | 0.0 | 0.08 | -71.43 | -92.08 | 1.28 | -13.51 | -41.55 | -0.11 | 38.89 | -266.67 | -0.03 | -130.0 | -103.06 | 0.05 | -4.66 | -13.72 |
| 21Q3 (8) | 4.49 | -10.38 | -18.07 | 1.66 | -2.92 | -15.74 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 1.83 | -15.67 | -31.97 | -0.34 | -240.0 | -1033.33 | 1.17 | -13.97 | -31.58 | 12.59 | -6.01 | -11.1 | 1.08 | 4.85 | -10.74 | 0 | 0 | 0 | 0.02 | -33.33 | -60.0 | 0.12 | 0.0 | -14.29 | 5.06 | 0.0 | 0.0 | 0.82 | 3.8 | 3.8 | 0.39 | 0.0 | 0.0 | 0.28 | -56.25 | -65.43 | 1.48 | -18.68 | -25.63 | -0.18 | -38.46 | 21.74 | 0.1 | -80.39 | -82.76 | 0.05 | -5.0 | -13.21 |
| 21Q2 (7) | 5.01 | -10.85 | -9.89 | 1.71 | -20.09 | -5.52 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.17 | -13.2 | -45.75 | -0.1 | -150.0 | -122.73 | 1.36 | -16.56 | -25.27 | 13.40 | -1.52 | 0 | 1.03 | -2.83 | -28.47 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 0.12 | -7.69 | -20.0 | 5.06 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.64 | -13.51 | -24.71 | 1.82 | -5.21 | -10.34 | -0.13 | -425.0 | 53.57 | 0.51 | -34.62 | -10.53 | 0.06 | -2.25 | -12.88 |
| 21Q1 (6) | 5.62 | -1.23 | -1.4 | 2.14 | 17.58 | 20.9 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.5 | -10.39 | 16.28 | -0.04 | -120.0 | 88.57 | 1.63 | -0.61 | 5.16 | 13.61 | -3.51 | 0 | 1.06 | -13.82 | 13.98 | 0 | 0 | -100.0 | 0.03 | -25.0 | -50.0 | 0.13 | -7.14 | -18.75 | 5.06 | 0.0 | 0.0 | 0.79 | 0.0 | 1.28 | 0.39 | 0.0 | 0.0 | 0.74 | -26.73 | 80.49 | 1.92 | -12.33 | 21.52 | 0.04 | 233.33 | 113.33 | 0.78 | -20.41 | 609.09 | 0.06 | -2.55 | -13.85 |
| 20Q4 (5) | 5.69 | 3.83 | 36.12 | 1.82 | -7.61 | 0.55 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 2.79 | 3.72 | -13.62 | 0.2 | 766.67 | 433.33 | 1.64 | -4.09 | -31.38 | 14.10 | -0.47 | 0 | 1.23 | 1.65 | 20.59 | 0 | 0 | -100.0 | 0.04 | -20.0 | -33.33 | 0.14 | 0.0 | -17.65 | 5.06 | 0.0 | 0.0 | 0.79 | 0.0 | 1.28 | 0.39 | 0.0 | 0.0 | 1.01 | 24.69 | 16.09 | 2.19 | 10.05 | 7.35 | -0.03 | 86.96 | 72.73 | 0.98 | 68.97 | 28.95 | 0.06 | -4.1 | -14.41 |
| 20Q3 (4) | 5.48 | -1.44 | 0.0 | 1.97 | 8.84 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.69 | -32.75 | 0.0 | -0.03 | -106.82 | 0.0 | 1.71 | -6.04 | 0.0 | 14.17 | 0 | 0.0 | 1.21 | -15.97 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.14 | -6.67 | 0.0 | 5.06 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.81 | -4.71 | 0.0 | 1.99 | -1.97 | 0.0 | -0.23 | 17.86 | 0.0 | 0.58 | 1.75 | 0.0 | 0.06 | -4.64 | 0.0 |
