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) | 1.13 | 10.78 | 1.92 | -20.33 | 0 | 0 | 0 | 0 | 5.11 | -13.97 | -0.3 | 0 | 0.43 | -27.12 | 8.41 | -15.28 | 2.11 | -7.86 | 1.59 | -0.62 | 0 | 0 | 0.25 | -13.79 | 5.52 | 1.28 | 0.53 | 0.0 | 0.8 | 0.0 | -1.76 | 0 | -0.44 | 0 | -1.12 | 0 | -2.88 | 0 | 0.02 | -38.53 |
| 2022 (9) | 1.02 | 12.09 | 2.41 | 19.9 | 0.17 | 0 | 0 | 0 | 5.94 | -6.01 | -0.14 | 0 | 0.59 | -6.35 | 9.93 | -0.36 | 2.29 | -8.03 | 1.6 | -11.11 | 0 | 0 | 0.29 | 2800.0 | 5.45 | -0.18 | 0.53 | 0.0 | 0.8 | 0.0 | -1.47 | 0 | -0.14 | 0 | -1.16 | 0 | -2.63 | 0 | 0.03 | 0 |
| 2021 (8) | 0.91 | -20.87 | 2.01 | 38.62 | 0 | 0 | 0 | 0 | 6.32 | 17.25 | 0.18 | 0 | 0.63 | 14.55 | 9.97 | -2.31 | 2.49 | 44.77 | 1.8 | -3.74 | 0 | 0 | 0.01 | -50.0 | 5.46 | 1.49 | 0.53 | 0.0 | 0.8 | 0.0 | -1.33 | 0 | -0.01 | 0 | -1.29 | 0 | -2.62 | 0 | 0.00 | 0 |
| 2020 (7) | 1.15 | 51.32 | 1.45 | -16.67 | 0 | 0 | 0 | 0 | 5.39 | -9.87 | -0.38 | 0 | 0.55 | -11.29 | 10.20 | -1.58 | 1.72 | -35.34 | 1.87 | -3.11 | 0 | 0 | 0.02 | -33.33 | 5.38 | -1.1 | 0.53 | 0.0 | 0.8 | 0.0 | -1.51 | 0 | -0.19 | 0 | -1.04 | 0 | -2.55 | 0 | 0.00 | 0 |
| 2019 (6) | 0.76 | -24.0 | 1.74 | 48.72 | 0 | 0 | 0 | 0 | 5.98 | -19.95 | -1.13 | 0 | 0.62 | -37.37 | 10.37 | -21.77 | 2.66 | 29.76 | 1.93 | -31.07 | 0 | 0 | 0.03 | 0.0 | 5.44 | 3.62 | 0.53 | 3.92 | 0.8 | 77.78 | -1.13 | 0 | 0.19 | -85.61 | -1.17 | 0 | -2.3 | 0 | 0.00 | 0 |
| 2018 (5) | 1.0 | -7.41 | 1.17 | 32.95 | 0 | 0 | 0 | 0 | 7.47 | 0.4 | 0.12 | 33.33 | 0.99 | 15.12 | 13.25 | 14.65 | 2.05 | -2.84 | 2.8 | 68.67 | 0 | 0 | 0.03 | 50.0 | 5.25 | -0.57 | 0.51 | 0.0 | 0.45 | 0.0 | 0.35 | 0 | 1.32 | 71.43 | -0.99 | 0 | -0.64 | 0 | 0.00 | 0 |
| 2017 (4) | 1.08 | 13.68 | 0.88 | -2.22 | 0 | 0 | 0 | 0 | 7.44 | -1.85 | 0.09 | 0 | 0.86 | -3.37 | 11.56 | -1.55 | 2.11 | 14.67 | 1.66 | -0.6 | 0 | 0 | 0.02 | -75.0 | 5.28 | -0.75 | 0.51 | 0.0 | 0.45 | -22.41 | -0.2 | 0 | 0.77 | 13.24 | -0.64 | 0 | -0.84 | 0 | 0.00 | 0 |
| 2016 (3) | 0.95 | -2.06 | 0.9 | -48.28 | 0 | 0 | 0 | 0 | 7.58 | 11.31 | -0.08 | 0 | 0.89 | 9.88 | 11.74 | -1.29 | 1.84 | -33.81 | 1.67 | -0.6 | 0 | 0 | 0.08 | -55.56 | 5.32 | -0.56 | 0.51 | 0.0 | 0.58 | 28.89 | -0.42 | 0 | 0.68 | -10.53 | -0.73 | 0 | -1.15 | 0 | 0.00 | 0 |
| 2015 (2) | 0.97 | -43.6 | 1.74 | 335.0 | 0 | 0 | 0 | 0 | 6.81 | -0.44 | -0.56 | 0 | 0.81 | 30.65 | 11.89 | 31.22 | 2.78 | 31.13 | 1.68 | -1.18 | 0 | 0 | 0.18 | -35.71 | 5.35 | -0.56 | 0.51 | 0.0 | 0.45 | 0.0 | -0.21 | 0 | 0.76 | -58.92 | -0.66 | 0 | -0.87 | 0 | 0.00 | 0 |
| 2014 (1) | 1.72 | -64.75 | 0.4 | 0 | 0 | 0 | 0 | 0 | 6.84 | 9.44 | 0.01 | 0 | 0.62 | -27.91 | 9.06 | -34.13 | 2.12 | 13.37 | 1.7 | 0 | 0 | 0 | 0.28 | 600.0 | 5.38 | 7.6 | 0.51 | 0.0 | 0.45 | -6.25 | 0.89 | -44.38 | 1.85 | -28.57 | -0.6 | 0 | 0.29 | -74.78 | 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) | 0.94 | -18.26 | -24.8 | 2.57 | 3.63 | 20.66 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.33 | 3.1 | -0.75 | -0.1 | -25.0 | -150.0 | 0.59 | 13.46 | 0.0 | 11.59 | 13.68 | 2.55 | 2.76 | 4.15 | 32.06 | 2.33 | 0.0 | 3.56 | 0 | 0 | 0 | 0.24 | 4.35 | -11.11 | 5.47 | 0.0 | -0.91 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.5 | -7.14 | -53.06 | -0.18 | -125.0 | -152.94 | -0.99 | 4.81 | 12.39 | -2.49 | -2.05 | -18.01 | 0.03 | -11.22 | 43.82 |
| 24Q2 (19) | 1.15 | 27.78 | 2.68 | 2.48 | 17.54 | 11.21 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.29 | 6.61 | 3.2 | -0.08 | 52.94 | -14.29 | 0.52 | 8.33 | 18.18 | 10.20 | 7.48 | 23.98 | 2.65 | 12.77 | 22.69 | 2.33 | 0.0 | 3.56 | 0 | 0 | 0 | 0.23 | 0.0 | -14.81 | 5.47 | -0.91 | -0.91 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.4 | -14.75 | -48.94 | -0.08 | -172.73 | -121.05 | -1.04 | 1.89 | 11.11 | -2.44 | -7.02 | -15.64 | 0.03 | 30.03 | 100.83 |
| 24Q1 (18) | 0.9 | -20.35 | -21.05 | 2.11 | 9.9 | -2.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.21 | -3.97 | -3.2 | -0.17 | -6.25 | -466.67 | 0.48 | 11.63 | -4.0 | 9.49 | 12.51 | 8.71 | 2.35 | 11.37 | -2.49 | 2.33 | 46.54 | 3.56 | 0 | 0 | 0 | 0.23 | -8.0 | -17.86 | 5.52 | 0.0 | 2.41 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.22 | 30.68 | -40.23 | 0.11 | 125.0 | -75.56 | -1.06 | 5.36 | 5.36 | -2.28 | 20.83 | -14.57 | 0.03 | 48.55 | 145.59 |
| 23Q4 (17) | 1.13 | -9.6 | 10.78 | 1.92 | -9.86 | -20.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.26 | -5.97 | -8.7 | -0.16 | -300.0 | -77.78 | 0.43 | -27.12 | -27.12 | 8.43 | -25.4 | -14.97 | 2.11 | 0.96 | -7.86 | 1.59 | -29.33 | -0.62 | 0 | 0 | 0 | 0.25 | -7.41 | -13.79 | 5.52 | 0.0 | 1.28 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.76 | -79.59 | -19.73 | -0.44 | -229.41 | -214.29 | -1.12 | 0.88 | 3.45 | -2.88 | -36.49 | -9.51 | 0.02 | -16.14 | -38.53 |
| 23Q3 (16) | 1.25 | 11.61 | 17.92 | 2.13 | -4.48 | -25.78 | 0.04 | -55.56 | 0 | 0 | 0 | 0 | 1.34 | 7.2 | -8.84 | -0.04 | 42.86 | -500.0 | 0.59 | 34.09 | -20.27 | 11.30 | 37.43 | -1.64 | 2.09 | -3.24 | -23.16 | 2.25 | 0.0 | 40.62 | 0 | 0 | -100.0 | 0.27 | 0.0 | -6.9 | 5.52 | 0.0 | 1.28 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.98 | -4.26 | 28.47 | 0.34 | -10.53 | 780.0 | -1.13 | 3.42 | 9.6 | -2.11 | 0.0 | 19.47 | 0.02 | 23.98 | -52.85 |
| 23Q2 (15) | 1.12 | -1.75 | 38.27 | 2.23 | 3.24 | -13.57 | 0.09 | -47.06 | 0 | 0 | 0 | 0 | 1.25 | 0.0 | -23.31 | -0.07 | -133.33 | -250.0 | 0.44 | -12.0 | -42.11 | 8.22 | -5.75 | -31.07 | 2.16 | -10.37 | -27.03 | 2.25 | 0.0 | 39.75 | 0 | 0 | -100.0 | 0.27 | -3.57 | -12.9 | 5.52 | 2.41 | 1.28 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.94 | -8.05 | 31.88 | 0.38 | -15.56 | 733.33 | -1.17 | -4.46 | 9.3 | -2.11 | -6.03 | 20.97 | 0.02 | 59.01 | -69.89 |
| 23Q1 (14) | 1.14 | 11.76 | 39.02 | 2.16 | -10.37 | -10.37 | 0.17 | 0.0 | 0 | 0 | 0 | 0 | 1.25 | -9.42 | -14.97 | -0.03 | 66.67 | 0.0 | 0.5 | -15.25 | -23.08 | 8.73 | -12.0 | -13.01 | 2.41 | 5.24 | -6.95 | 2.25 | 40.62 | 27.84 | 0 | 0 | 0 | 0.28 | -3.45 | 2700.0 | 5.39 | -1.1 | -1.1 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.87 | 40.82 | 36.03 | 0.45 | 421.43 | 1225.0 | -1.12 | 3.45 | 9.68 | -1.99 | 24.33 | 23.46 | 0.01 | -62.82 | 0 |
| 22Q4 (13) | 1.02 | -3.77 | 12.09 | 2.41 | -16.03 | 19.9 | 0.17 | 0 | 0 | 0 | 0 | 0 | 1.38 | -6.12 | -26.2 | -0.09 | -1000.0 | -175.0 | 0.59 | -20.27 | -6.35 | 9.92 | -13.7 | -0.53 | 2.29 | -15.81 | -8.03 | 1.6 | 0.0 | -11.11 | 0 | -100.0 | 0 | 0.29 | 0.0 | 2800.0 | 5.45 | 0.0 | -0.18 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.47 | -7.3 | -10.53 | -0.14 | -180.0 | -1300.0 | -1.16 | 7.2 | 10.08 | -2.63 | -0.38 | -0.38 | 0.03 | -35.67 | 0 |
| 22Q3 (12) | 1.06 | 30.86 | 17.78 | 2.87 | 11.24 | 63.07 | 0 | 0 | 0 | 0 | 0 | 0 | 1.47 | -9.82 | 5.0 | 0.01 | 150.0 | 0 | 0.74 | -2.63 | 39.62 | 11.49 | -3.69 | 32.9 | 2.72 | -8.11 | 5.84 | 1.6 | -0.62 | -12.09 | 0.15 | 66.67 | 0 | 0.29 | -6.45 | 2800.0 | 5.45 | 0.0 | -0.18 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.37 | 0.72 | 4.86 | -0.05 | 16.67 | 58.33 | -1.25 | 3.1 | 0.0 | -2.62 | 1.87 | 2.6 | 0.04 | -20.83 | 0 |
| 22Q2 (11) | 0.81 | -1.22 | -36.72 | 2.58 | 7.05 | 46.59 | 0 | 0 | 0 | 0 | 0 | 0 | 1.63 | 10.88 | -6.32 | -0.02 | 33.33 | -120.0 | 0.76 | 16.92 | 10.14 | 11.93 | 18.94 | 6.69 | 2.96 | 14.29 | 75.15 | 1.61 | -8.52 | -12.02 | 0.09 | 0 | 0 | 0.31 | 3000.0 | 3000.0 | 5.45 | 0.0 | -0.18 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.38 | -1.47 | 4.83 | -0.06 | -50.0 | 53.85 | -1.29 | -4.03 | -5.74 | -2.67 | -2.69 | 0.0 | 0.05 | 0 | 0 |
| 22Q1 (10) | 0.82 | -9.89 | -31.09 | 2.41 | 19.9 | 56.49 | 0 | 0 | 0 | 0 | 0 | 0 | 1.47 | -21.39 | 12.21 | -0.03 | -125.0 | 25.0 | 0.65 | 3.17 | 30.0 | 10.03 | 0.63 | 9.54 | 2.59 | 4.02 | 48.0 | 1.76 | -2.22 | -2.76 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 5.45 | -0.18 | -0.18 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.36 | -2.26 | 12.26 | -0.04 | -300.0 | 82.61 | -1.24 | 3.88 | -1.64 | -2.6 | 0.76 | 6.14 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.91 | 1.11 | -20.87 | 2.01 | 14.2 | 38.62 | 0 | 0 | 0 | 0 | 0 | 0 | 1.87 | 33.57 | 11.31 | 0.12 | 0 | 192.31 | 0.63 | 18.87 | 14.55 | 9.97 | 15.29 | -2.49 | 2.49 | -3.11 | 44.77 | 1.8 | -1.1 | -3.74 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 5.46 | 0.0 | 1.49 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.33 | 7.64 | 11.92 | -0.01 | 91.67 | 94.74 | -1.29 | -3.2 | -24.04 | -2.62 | 2.6 | -2.75 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.9 | -29.69 | 2.27 | 1.76 | 0.0 | -8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 1.4 | -19.54 | -2.78 | 0 | -100.0 | -100.0 | 0.53 | -23.19 | -1.85 | 8.65 | -22.69 | -14.66 | 2.57 | 52.07 | 17.89 | 1.82 | -0.55 | -4.21 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 5.46 | 0.0 | 1.49 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.44 | 0.69 | -4.35 | -0.12 | 7.69 | -100.0 | -1.25 | -2.46 | -13.64 | -2.69 | -0.75 | -8.47 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.28 | 7.56 | 70.67 | 1.76 | 14.29 | -16.98 | 0 | 0 | 0 | 0 | 0 | 0 | 1.74 | 32.82 | 68.93 | 0.1 | 350.0 | 171.43 | 0.69 | 38.0 | 40.82 | 11.18 | 22.12 | 0 | 1.69 | -3.43 | -31.02 | 1.83 | 1.1 | -3.17 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 5.46 | 0.0 | 1.49 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.45 | 6.45 | -4.32 | -0.13 | 43.48 | -85.71 | -1.22 | 0.0 | -5.17 | -2.67 | 3.61 | -4.71 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.19 | 3.48 | 38.37 | 1.54 | 6.21 | -25.96 | 0 | 0 | 0 | 0 | 0 | 0 | 1.31 | -22.02 | 6.5 | -0.04 | 69.23 | 66.67 | 0.5 | -9.09 | -1.96 | 9.16 | -10.42 | 0 | 1.75 | 1.74 | -27.08 | 1.81 | -3.21 | -4.74 | 0 | 0 | 0 | 0.01 | -50.0 | -66.67 | 5.46 | 1.49 | 1.49 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.55 | -2.65 | -24.0 | -0.23 | -21.05 | -428.57 | -1.22 | -17.31 | -4.27 | -2.77 | -8.63 | -14.46 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.15 | 30.68 | 51.32 | 1.45 | -24.48 | -16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 1.68 | 16.67 | 3.07 | -0.13 | -1400.0 | 82.67 | 0.55 | 1.85 | -11.29 | 10.22 | 0.91 | 0 | 1.72 | -21.1 | -35.34 | 1.87 | -1.58 | -3.11 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 5.38 | 0.0 | -1.1 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.51 | -9.42 | -33.63 | -0.19 | -216.67 | -200.0 | -1.04 | 5.45 | 11.11 | -2.55 | -2.82 | -10.87 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.88 | 17.33 | 0.0 | 1.92 | -9.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.44 | 39.81 | 0.0 | 0.01 | 107.14 | 0.0 | 0.54 | 10.2 | 0.0 | 10.13 | 0 | 0.0 | 2.18 | -11.02 | 0.0 | 1.9 | 0.53 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 5.38 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -1.38 | 0.72 | 0.0 | -0.06 | 14.29 | 0.0 | -1.1 | 5.17 | 0.0 | -2.48 | 2.75 | 0.0 | 0.00 | 0 | 0.0 |
