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) | 1.08 | -18.8 | 13.42 | 22.67 | 14.6 | 893.2 | 0 | 0 | 7.81 | -7.9 | 1.75 | -22.22 | 1.11 | -34.32 | 14.21 | -28.68 | 0.47 | -16.07 | 13.5 | 4.41 | 18.5 | -40.89 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 0 | 0 | -2.18 | 0 | -2.18 | 0 | 8.39 | 15.56 | 6.21 | 85.37 | -0.23 | 0 |
| 2022 (9) | 1.33 | -22.22 | 10.94 | 13.96 | 1.47 | -13.02 | 0 | 0 | 8.48 | -2.19 | 2.25 | 1.35 | 1.69 | -27.78 | 19.93 | -26.16 | 0.56 | -6.67 | 12.93 | 2.21 | 31.3 | -4.57 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 0 | 0 | -3.91 | 0 | -3.91 | 0 | 7.26 | 5.37 | 3.35 | 346.67 | -0.26 | 0 |
| 2021 (8) | 1.71 | 81.91 | 9.6 | -71.04 | 1.69 | 293.02 | 0.1 | 0.0 | 8.67 | 52.37 | 2.22 | 0 | 2.34 | 27.87 | 26.99 | -16.08 | 0.6 | -25.0 | 12.65 | 1.52 | 32.8 | 299.03 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 0 | 0 | -6.14 | 0 | -6.14 | 0 | 6.89 | 6.0 | 0.75 | 0 | -0.21 | 0 |
| 2020 (7) | 0.94 | -1.05 | 33.15 | -12.85 | 0.43 | -10.42 | 0.1 | 0 | 5.69 | -19.18 | -0.39 | 0 | 1.83 | 15.09 | 32.16 | 42.4 | 0.8 | -43.66 | 12.46 | -2.12 | 8.22 | 1955.0 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 0 | 0 | -8.34 | 0 | -8.34 | 0 | 6.5 | 6.21 | -1.84 | 0 | -0.47 | 0 |
| 2019 (6) | 0.95 | 26.67 | 38.04 | 20.88 | 0.48 | -55.96 | 0 | 0 | 7.04 | -37.59 | 0.02 | 0 | 1.59 | 3.25 | 22.59 | 65.43 | 1.42 | -19.32 | 12.73 | -0.47 | 0.4 | -73.15 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 0 | 0 | -7.94 | 0 | -7.94 | 0 | 6.12 | 9.68 | -1.82 | 0 | -0.43 | 0 |
| 2018 (5) | 0.75 | 56.25 | 31.47 | 42.08 | 1.09 | 36.25 | 0 | 0 | 11.28 | -3.26 | -3.2 | 0 | 1.54 | 11.59 | 13.65 | 15.35 | 1.76 | -52.3 | 12.79 | 384.47 | 1.49 | -69.28 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 0 | 0 | -7.91 | 0 | -7.91 | 0 | 5.58 | 0 | -2.33 | 0 | -0.48 | 0 |
| 2017 (4) | 0.48 | 9.09 | 22.15 | 40.1 | 0.8 | -23.08 | 0 | 0 | 11.66 | 1.66 | -2.42 | 0 | 1.38 | -6.76 | 11.84 | -8.28 | 3.69 | -44.09 | 2.64 | 277.14 | 4.85 | -19.03 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 5.81 | 0.0 | -10.61 | 0 | -4.8 | 0 | -0.01 | 0 | -10.62 | 0 | -1.27 | 0 |
| 2016 (3) | 0.44 | -15.38 | 15.81 | -4.53 | 1.04 | 10.64 | 0 | 0 | 11.47 | -12.78 | -1.81 | 0 | 1.48 | -24.1 | 12.90 | -12.99 | 6.6 | -10.33 | 0.7 | -6.67 | 5.99 | -13.94 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 5.81 | 0.0 | -8.2 | 0 | -2.39 | 0 | -0.19 | 0 | -8.39 | 0 | -0.32 | 0 |
| 2015 (2) | 0.52 | -20.0 | 16.56 | -14.77 | 0.94 | 46.88 | 0 | 0 | 13.15 | -24.68 | -1.2 | 0 | 1.95 | -22.31 | 14.83 | 3.15 | 7.36 | 9.69 | 0.75 | -9.64 | 6.96 | 133.56 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 5.81 | 0.0 | -6.36 | 0 | -0.56 | 0 | -0.87 | 0 | -7.23 | 0 | -0.22 | 0 |
| 2014 (1) | 0.65 | -17.72 | 19.43 | -10.87 | 0.64 | -16.88 | 0 | 0 | 17.46 | -23.22 | -2.04 | 0 | 2.51 | -16.33 | 14.38 | 8.97 | 6.71 | -19.16 | 0.83 | 7.79 | 2.98 | -17.68 | 0 | 0 | 13.53 | 0.0 | 0 | 0 | 5.81 | 0.0 | -5.24 | 0 | 0.56 | -78.79 | -0.8 | 0 | -6.04 | 0 | -0.11 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 1.08 | 1.89 | -18.8 | 13.42 | 1.28 | 22.67 | 14.6 | 0.83 | 893.2 | 0 | 0 | 0 | 2.1 | -6.25 | 3.96 | 0.05 | -95.45 | -64.29 | 1.11 | -38.67 | -34.32 | 14.21 | -39.3 | -28.77 | 0.47 | 0.0 | -16.07 | 13.5 | -1.32 | 4.41 | 18.5 | 0.33 | -40.89 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.18 | 0.91 | 44.25 | -2.18 | 0.91 | 44.25 | 8.39 | 9.39 | 15.56 | 6.21 | 13.53 | 85.37 | -0.23 | 14.35 | 11.89 |
| 23Q3 (19) | 1.06 | 9.28 | 19.1 | 13.25 | 7.37 | 28.77 | 14.48 | 9.86 | 996.97 | 0 | 0 | 0 | 2.24 | 23.76 | -8.57 | 1.1 | 340.0 | 22.22 | 1.81 | 15.29 | -7.18 | 23.42 | 18.42 | 15.76 | 0.47 | -2.08 | -18.97 | 13.68 | 2.55 | 5.39 | 18.44 | -1.6 | -41.57 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.2 | 33.53 | 45.27 | -2.2 | 33.53 | 45.27 | 7.67 | -6.92 | 11.0 | 5.47 | 10.95 | 89.27 | -0.27 | -5.93 | 5.84 |
| 23Q2 (18) | 0.97 | -17.09 | 67.24 | 12.34 | 12.08 | 25.03 | 13.18 | 42.33 | 848.2 | 0 | 0 | -100.0 | 1.81 | 9.04 | -2.69 | 0.25 | -26.47 | -24.24 | 1.57 | 1.95 | -13.26 | 19.77 | 2.59 | 3.24 | 0.48 | -7.69 | -29.41 | 13.34 | -2.56 | 3.49 | 18.74 | -18.77 | -41.82 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.31 | 7.02 | 32.86 | -3.31 | 7.02 | 32.86 | 8.24 | 2.62 | 23.35 | 4.93 | 10.29 | 181.71 | -0.25 | -2.33 | -1.82 |
| 23Q1 (17) | 1.17 | -12.03 | 20.62 | 11.01 | 0.64 | 13.04 | 9.26 | 529.93 | 640.8 | 0 | 0 | -100.0 | 1.66 | -17.82 | -22.43 | 0.34 | 142.86 | -61.8 | 1.54 | -8.88 | -21.03 | 19.27 | -3.4 | -8.87 | 0.52 | -7.14 | -21.21 | 13.69 | 5.88 | 4.98 | 23.07 | -26.29 | -29.36 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.56 | 8.95 | 32.19 | -3.56 | 8.95 | 32.19 | 8.03 | 10.61 | 22.6 | 4.47 | 33.43 | 243.85 | -0.25 | 5.1 | -8.48 |
| 22Q4 (16) | 1.33 | 49.44 | -22.22 | 10.94 | 6.32 | 13.96 | 1.47 | 11.36 | -13.02 | 0 | 0 | -100.0 | 2.02 | -17.55 | -36.68 | 0.14 | -84.44 | -92.0 | 1.69 | -13.33 | -27.78 | 19.95 | -1.36 | -26.07 | 0.56 | -3.45 | -6.67 | 12.93 | -0.39 | 2.21 | 31.3 | -0.82 | -4.57 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.91 | 2.74 | 36.32 | -3.91 | 2.74 | 36.32 | 7.26 | 5.07 | 5.37 | 3.35 | 15.92 | 346.67 | -0.26 | 8.47 | -23.72 |
| 22Q3 (15) | 0.89 | 53.45 | 58.93 | 10.29 | 4.26 | 20.07 | 1.32 | -5.04 | -14.29 | 0 | -100.0 | -100.0 | 2.45 | 31.72 | 8.41 | 0.9 | 172.73 | 1185.71 | 1.95 | 7.73 | -12.56 | 20.23 | 5.61 | -35.69 | 0.58 | -14.71 | -25.64 | 12.98 | 0.7 | 4.76 | 31.56 | -2.02 | -4.71 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.02 | 18.46 | 48.92 | -4.02 | 18.46 | 48.92 | 6.91 | 3.44 | -4.29 | 2.89 | 65.14 | 544.62 | -0.29 | -14.55 | 35.95 |
| 22Q2 (14) | 0.58 | -40.21 | -48.67 | 9.87 | 1.33 | 21.1 | 1.39 | 11.2 | 90.41 | 0.04 | -42.86 | -60.0 | 1.86 | -13.08 | 14.11 | 0.33 | -62.92 | 450.0 | 1.81 | -7.18 | -1.09 | 19.15 | -9.44 | -34.48 | 0.68 | 3.03 | 3.03 | 12.89 | -1.15 | -0.69 | 32.21 | -1.38 | -5.96 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.93 | 6.1 | 37.91 | -4.93 | 6.1 | 37.91 | 6.68 | 1.98 | -11.41 | 1.75 | 34.62 | 537.5 | -0.25 | -9.02 | 37.42 |
| 22Q1 (13) | 0.97 | -43.27 | 6.59 | 9.74 | 1.46 | -50.63 | 1.25 | -26.04 | 115.52 | 0.07 | -30.0 | -30.0 | 2.14 | -32.92 | 34.59 | 0.89 | -49.14 | 161.76 | 1.95 | -16.67 | 4.28 | 21.15 | -21.64 | -34.18 | 0.66 | 10.0 | 4.76 | 13.04 | 3.08 | 4.07 | 32.66 | -0.43 | 43.56 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.25 | 14.5 | 34.38 | -5.25 | 14.5 | 34.38 | 6.55 | -4.93 | -1.5 | 1.3 | 73.33 | 196.3 | -0.23 | -8.23 | 50.76 |
| 21Q4 (12) | 1.71 | 205.36 | 81.91 | 9.6 | 12.02 | -71.04 | 1.69 | 9.74 | 293.02 | 0.1 | 0.0 | 0.0 | 3.19 | 41.15 | 98.14 | 1.75 | 2400.0 | 2087.5 | 2.34 | 4.93 | 27.87 | 26.99 | -14.19 | -15.93 | 0.6 | -23.08 | -25.0 | 12.65 | 2.1 | 1.52 | 32.8 | -0.97 | 299.03 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.14 | 21.98 | 26.38 | -6.14 | 21.98 | 26.38 | 6.89 | -4.57 | 6.0 | 0.75 | 215.38 | 140.76 | -0.21 | 52.61 | 55.03 |
| 21Q3 (11) | 0.56 | -50.44 | -31.71 | 8.57 | 5.15 | -77.27 | 1.54 | 110.96 | 1084.62 | 0.1 | 0.0 | 0.0 | 2.26 | 38.65 | 58.04 | 0.07 | 16.67 | 333.33 | 2.23 | 21.86 | 15.54 | 31.45 | 7.59 | -1.24 | 0.78 | 18.18 | -16.13 | 12.39 | -4.55 | 1.98 | 33.12 | -3.3 | 1219.52 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.87 | 0.88 | 6.42 | -7.87 | 0.88 | 6.42 | 7.22 | -4.24 | 10.91 | -0.65 | -62.5 | 65.79 | -0.45 | -11.92 | 10.16 |
| 21Q2 (10) | 1.13 | 24.18 | 71.21 | 8.15 | -58.69 | -76.81 | 0.73 | 25.86 | 2333.33 | 0.1 | 0.0 | 0 | 1.63 | 2.52 | 36.97 | 0.06 | -82.35 | 113.33 | 1.83 | -2.14 | 5.78 | 29.23 | -9.02 | 5.78 | 0.66 | 4.76 | -41.07 | 12.98 | 3.59 | 4.85 | 34.25 | 50.55 | 8913.16 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.94 | 0.75 | 5.25 | -7.94 | 0.75 | 5.25 | 7.54 | 13.38 | 19.87 | -0.4 | 70.37 | 80.86 | -0.40 | 14.23 | 17.89 |
| 21Q1 (9) | 0.91 | -3.19 | 31.88 | 19.73 | -40.48 | -48.47 | 0.58 | 34.88 | 107.14 | 0.1 | 0.0 | 0 | 1.59 | -1.24 | 8.16 | 0.34 | 325.0 | 3300.0 | 1.87 | 2.19 | -3.11 | 32.13 | 0.08 | 12.37 | 0.63 | -21.25 | -48.36 | 12.53 | 0.56 | 0.24 | 22.75 | 176.76 | 5733.33 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.0 | 4.08 | -0.88 | -8.0 | 4.08 | -0.88 | 6.65 | 2.31 | 13.1 | -1.35 | 26.63 | 34.15 | -0.47 | 1.14 | -4.91 |
| 20Q4 (8) | 0.94 | 14.63 | -1.05 | 33.15 | -12.09 | -12.85 | 0.43 | 230.77 | -10.42 | 0.1 | 0.0 | 0 | 1.61 | 12.59 | -18.27 | 0.08 | 366.67 | 0.0 | 1.83 | -5.18 | 15.09 | 32.11 | 0.81 | 42.15 | 0.8 | -13.98 | -43.66 | 12.46 | 2.55 | -2.12 | 8.22 | 227.49 | 1955.0 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.34 | 0.83 | -5.04 | -8.34 | 0.83 | -5.04 | 6.5 | -0.15 | 6.21 | -1.84 | 3.16 | -1.1 | -0.47 | 5.34 | -8.49 |
| 20Q3 (7) | 0.82 | 24.24 | 15.49 | 37.71 | 7.28 | 4.6 | 0.13 | 333.33 | -60.61 | 0.1 | 0 | 0 | 1.43 | 20.17 | -12.27 | -0.03 | 93.33 | 90.62 | 1.93 | 11.56 | 51.97 | 31.85 | 15.24 | 0 | 0.93 | -16.96 | -41.88 | 12.15 | -1.86 | -5.0 | 2.51 | 560.53 | 253.52 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.41 | -0.36 | -5.52 | -8.41 | -0.36 | -5.52 | 6.51 | 3.5 | 1.72 | -1.9 | 9.09 | -21.02 | -0.50 | -2.29 | -8.53 |
| 20Q2 (6) | 0.66 | -4.35 | -9.59 | 35.15 | -8.2 | 2.93 | 0.03 | -89.29 | -94.64 | 0 | 0 | 0 | 1.19 | -19.05 | -29.17 | -0.45 | -4600.0 | -4400.0 | 1.73 | -10.36 | 34.11 | 27.64 | -3.35 | 0 | 1.12 | -8.2 | -34.88 | 12.38 | -0.96 | -3.96 | 0.38 | -2.56 | -69.84 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -8.38 | -5.67 | -9.54 | -8.38 | -5.67 | -9.54 | 6.29 | 6.97 | 9.2 | -2.09 | -1.95 | -10.58 | -0.49 | -9.59 | -2.75 |
| 20Q1 (5) | 0.69 | -27.37 | 11.29 | 38.29 | 0.66 | 15.78 | 0.28 | -41.67 | -68.18 | 0 | 0 | 0 | 1.47 | -25.38 | -16.48 | 0.01 | -87.5 | -96.3 | 1.93 | 21.38 | 22.15 | 28.59 | 26.6 | 0 | 1.22 | -14.08 | -36.46 | 12.5 | -1.81 | -4.51 | 0.39 | -2.5 | -71.11 | 0 | 0 | 0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.93 | 0.13 | -3.8 | -7.93 | 0.13 | -3.8 | 5.88 | -3.92 | 7.89 | -2.05 | -12.64 | 6.39 | -0.44 | -2.24 | 7.5 |
| 19Q4 (4) | 0.95 | 33.8 | 0.0 | 38.04 | 5.52 | 0.0 | 0.48 | 45.45 | 0.0 | 0 | 0 | 0.0 | 1.97 | 20.86 | 0.0 | 0.08 | 125.0 | 0.0 | 1.59 | 25.2 | 0.0 | 22.59 | 0 | 0.0 | 1.42 | -11.25 | 0.0 | 12.73 | -0.47 | 0.0 | 0.4 | -43.66 | 0.0 | 0 | 0 | 0.0 | 13.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -7.94 | 0.38 | 0.0 | -7.94 | 0.38 | 0.0 | 6.12 | -4.38 | 0.0 | -1.82 | -15.92 | 0.0 | -0.43 | 5.3 | 0.0 |
