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) | 0.06 | -33.33 | 0.86 | 11.69 | 0.36 | -10.0 | 0 | 0 | 1.68 | -53.59 | -2.03 | 0 | 0.24 | -70.0 | 14.29 | -35.36 | 0.49 | -48.42 | 3.39 | -8.13 | 0.34 | -30.61 | 0.11 | -35.29 | 7.28 | 0.0 | 0 | 0 | 0 | 0 | -6.51 | 0 | -6.51 | 0 | -0.2 | 0 | -6.71 | 0 | 0.00 | 0 |
| 2022 (9) | 0.09 | -91.26 | 0.77 | 0 | 0.4 | -61.54 | 0 | 0 | 3.62 | -50.95 | -1.62 | 0 | 0.8 | 17.65 | 22.10 | 139.84 | 0.95 | -39.1 | 3.69 | -20.82 | 0.49 | -45.56 | 0.17 | -26.09 | 7.28 | -65.02 | 0 | 0 | 0 | 0 | -4.47 | 0 | -4.47 | 0 | -0.15 | 0 | -4.62 | 0 | 0.00 | 37.46 |
| 2021 (8) | 1.03 | -33.55 | 0 | 0 | 1.04 | -20.0 | 0 | 0 | 7.38 | -75.85 | 0.06 | 0 | 0.68 | -91.04 | 9.21 | -62.9 | 1.56 | -61.1 | 4.66 | -8.81 | 0.9 | -57.75 | 0.23 | -48.89 | 20.81 | 0.0 | 0 | 0 | 0 | 0 | -16.39 | 0 | -16.39 | 0 | -0.65 | 0 | -17.04 | 0 | 0.00 | -66.42 |
| 2020 (7) | 1.55 | -35.15 | 5.46 | -0.55 | 1.3 | 44.44 | 0 | 0 | 30.56 | 25.04 | -6.37 | 0 | 7.59 | 7.97 | 24.84 | -13.66 | 4.01 | -14.68 | 5.11 | 0.2 | 2.13 | 173.08 | 0.45 | 73.08 | 20.81 | 0.0 | 0 | 0 | 0 | 0 | -16.42 | 0 | -16.42 | 0 | -0.6 | 0 | -17.02 | 0 | 0.01 | 26.93 |
| 2019 (6) | 2.39 | -46.77 | 5.49 | -19.15 | 0.9 | -55.0 | 0 | 0 | 24.44 | -70.12 | -0.47 | 0 | 7.03 | 10.02 | 28.76 | 268.22 | 4.7 | -46.65 | 5.1 | -38.03 | 0.78 | -78.27 | 0.26 | -18.75 | 20.81 | 0.0 | 0 | 0 | 0 | 0 | -10.03 | 0 | -10.03 | 0 | -0.65 | 0 | -10.68 | 0 | 0.01 | -46.38 |
| 2018 (5) | 4.49 | -61.13 | 6.79 | -73.75 | 2.0 | 51.52 | 0.37 | -81.68 | 81.8 | -49.91 | -7.09 | 0 | 6.39 | -58.4 | 7.81 | -16.95 | 8.81 | -61.56 | 8.23 | -29.36 | 3.59 | -18.59 | 0.32 | -3.03 | 20.81 | -50.0 | 0 | 0 | 0 | 0 | -9.56 | 0 | -9.56 | 0 | -0.43 | 0 | -9.99 | 0 | 0.01 | 14.24 |
| 2017 (4) | 11.55 | -27.59 | 25.87 | -37.19 | 1.32 | 2.33 | 2.02 | 1.0 | 163.3 | -22.64 | -6.8 | 0 | 15.36 | -39.5 | 9.41 | -21.8 | 22.92 | -18.9 | 11.65 | 4.58 | 4.41 | -23.04 | 0.33 | 106.25 | 41.62 | 0.0 | 0.4 | 0.0 | 2.51 | 0.0 | -26.22 | 0 | -23.31 | 0 | -0.56 | 0 | -26.78 | 0 | 0.01 | 1063.62 |
| 2016 (3) | 15.95 | -50.19 | 41.19 | 30.39 | 1.29 | 4.03 | 2.0 | 31.58 | 211.09 | 2.77 | -15.51 | 0 | 25.39 | -8.73 | 12.03 | -11.19 | 28.26 | 23.62 | 11.14 | 66.27 | 5.73 | -15.11 | 0.16 | -27.27 | 41.62 | -0.57 | 0.4 | 0.0 | 2.51 | 0.0 | -19.47 | 0 | -16.56 | 0 | -0.43 | 0 | -19.9 | 0 | 0.00 | 61.91 |
| 2015 (2) | 32.02 | -17.67 | 31.59 | -6.18 | 1.24 | 933.33 | 1.52 | 52.0 | 205.4 | -24.05 | -3.61 | 0 | 27.82 | -42.87 | 13.54 | -24.79 | 22.86 | -6.88 | 6.7 | 35.08 | 6.75 | 172.18 | 0.22 | -8.33 | 41.86 | -0.05 | 0.4 | 0.0 | 2.51 | 0.0 | -3.9 | 0 | -0.99 | 0 | -0.79 | 0 | -4.69 | 0 | 0.00 | -90.84 |
| 2014 (1) | 38.89 | 9.3 | 33.67 | 21.16 | 0.12 | 0.0 | 1.0 | 0 | 270.43 | -11.94 | 1.85 | 8.82 | 48.7 | -10.63 | 18.01 | 1.49 | 24.55 | 6.55 | 4.96 | -26.95 | 2.48 | 0.0 | 0.24 | -7.69 | 41.88 | -0.36 | 0.4 | 0.0 | 2.51 | 0.0 | -0.33 | 0 | 2.58 | 263.38 | -0.74 | 0 | -1.07 | 0 | 0.01 | 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) | 0.06 | -33.33 | -33.33 | 0.86 | -54.26 | 11.69 | 0.36 | 0.0 | -10.0 | 0 | 0 | 0 | 0.47 | 42.42 | -56.88 | -0.27 | 53.45 | 51.79 | 0.24 | -52.94 | -70.0 | 14.29 | -35.57 | -35.36 | 0.49 | -14.04 | -48.42 | 3.39 | 0.59 | -8.13 | 0.34 | -17.07 | -30.61 | 0.11 | -15.38 | -35.29 | 7.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.51 | -4.33 | -45.64 | -6.51 | -4.33 | -45.64 | -0.2 | -66.67 | -33.33 | -6.71 | -5.5 | -45.24 | 0.00 | 0 | -100.0 |
| 23Q3 (19) | 0.09 | -10.0 | -77.5 | 1.88 | 42.42 | 213.33 | 0.36 | 2.86 | -40.0 | 0 | 0 | 0 | 0.33 | -17.5 | -40.0 | -0.58 | -7.41 | 32.56 | 0.51 | -7.27 | -46.32 | 22.17 | 1.6 | -13.41 | 0.57 | -10.94 | -32.94 | 3.37 | 1.51 | -12.47 | 0.41 | -21.15 | -24.07 | 0.13 | -13.33 | -31.58 | 7.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.24 | -10.25 | -59.59 | -6.24 | -10.25 | -59.59 | -0.12 | 42.86 | -700.0 | -6.36 | -8.35 | -63.5 | 0.00 | 0 | -100.0 |
| 23Q2 (18) | 0.1 | -16.67 | -90.65 | 1.32 | 12.82 | 94.12 | 0.35 | 16.67 | -55.13 | 0 | 0 | 0 | 0.4 | -16.67 | -45.95 | -0.54 | 16.92 | -173.97 | 0.55 | -48.11 | -31.25 | 21.83 | -41.11 | 39.68 | 0.64 | -43.86 | -24.71 | 3.32 | -6.74 | -16.16 | 0.52 | 18.18 | -11.86 | 0.15 | 0.0 | -25.0 | 7.28 | 0.0 | -65.02 | 0 | 0 | 0 | 0 | 0 | 0 | -5.66 | -10.55 | 65.86 | -5.66 | -10.55 | 65.86 | -0.21 | -200.0 | -2000.0 | -5.87 | -13.1 | 64.62 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 0.12 | 33.33 | -67.57 | 1.17 | 51.95 | 290.0 | 0.3 | -25.0 | -64.29 | 0 | 0 | 0 | 0.48 | -55.96 | -61.29 | -0.65 | -16.07 | 30.11 | 1.06 | 32.5 | 70.97 | 37.06 | 67.71 | 264.65 | 1.14 | 20.0 | -1.72 | 3.56 | -3.52 | -17.59 | 0.44 | -10.2 | -41.33 | 0.15 | -11.76 | -31.82 | 7.28 | 0.0 | -65.02 | 0 | 0 | 0 | 0 | 0 | 0 | -5.12 | -14.54 | 70.42 | -5.12 | -14.54 | 70.42 | -0.07 | 53.33 | 85.71 | -5.19 | -12.34 | 70.84 | 0.00 | 23.55 | 38.02 |
| 22Q4 (16) | 0.09 | -77.5 | -91.26 | 0.77 | 28.33 | 0 | 0.4 | -33.33 | -61.54 | 0 | 0 | 0 | 1.09 | 98.18 | -7.63 | -0.56 | 34.88 | -114.07 | 0.8 | -15.79 | 17.65 | 22.10 | -13.7 | 139.52 | 0.95 | 11.76 | -39.1 | 3.69 | -4.16 | -20.82 | 0.49 | -9.26 | -45.56 | 0.17 | -10.53 | -26.09 | 7.28 | 0.0 | -65.02 | 0 | 0 | 0 | 0 | 0 | 0 | -4.47 | -14.32 | 72.73 | -4.47 | -14.32 | 72.73 | -0.15 | -850.0 | 76.92 | -4.62 | -18.77 | 72.89 | 0.00 | 24.41 | 37.46 |
| 22Q3 (15) | 0.4 | -62.62 | -20.0 | 0.6 | -11.76 | -90.92 | 0.6 | -23.08 | -43.93 | 0 | 0 | 0 | 0.55 | -25.68 | -71.94 | -0.86 | -217.81 | -38.71 | 0.95 | 18.75 | -35.81 | 25.61 | 63.88 | 157.28 | 0.85 | 0.0 | -55.96 | 3.85 | -2.78 | -19.12 | 0.54 | -8.47 | -49.06 | 0.19 | -5.0 | -48.65 | 7.28 | -65.02 | -65.02 | 0 | 0 | 0 | 0 | 0 | 0 | -3.91 | 76.42 | 80.81 | -3.91 | 76.42 | 80.81 | 0.02 | 300.0 | 102.9 | -3.89 | 76.55 | 81.53 | 0.00 | 22.31 | -99.01 |
| 22Q2 (14) | 1.07 | 189.19 | 268.97 | 0.68 | 126.67 | -86.32 | 0.78 | -7.14 | -48.0 | 0 | 0 | 0 | 0.74 | -40.32 | -56.98 | 0.73 | 178.49 | 143.2 | 0.8 | 29.03 | -28.57 | 15.62 | 53.73 | 235.8 | 0.85 | -26.72 | -62.72 | 3.96 | -8.33 | -23.26 | 0.59 | -21.33 | -62.42 | 0.2 | -9.09 | -50.0 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -16.58 | 4.22 | 16.01 | -16.58 | 4.22 | 16.01 | -0.01 | 97.96 | 98.51 | -16.59 | 6.8 | 18.72 | 0.00 | -26.59 | -94.51 |
| 22Q1 (13) | 0.37 | -64.08 | -54.32 | 0.3 | 0 | -94.32 | 0.84 | -19.23 | -42.47 | 0 | 0 | 0 | 1.24 | 5.08 | -50.6 | -0.93 | -123.37 | 42.24 | 0.62 | -8.82 | -73.95 | 10.16 | 10.16 | 21.07 | 1.16 | -25.64 | -59.15 | 4.32 | -7.3 | -16.28 | 0.75 | -16.67 | -65.12 | 0.22 | -4.35 | -47.62 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -17.31 | -5.61 | 3.99 | -17.31 | -5.61 | 3.99 | -0.49 | 24.62 | 22.22 | -17.8 | -4.46 | 4.61 | 0.00 | 23.05 | -62.72 |
| 21Q4 (12) | 1.03 | 106.0 | -33.55 | 0 | -100.0 | -100.0 | 1.04 | -2.8 | -20.0 | 0 | 0 | 0 | 1.18 | -39.8 | -86.41 | 3.98 | 741.94 | 273.04 | 0.68 | -54.05 | -91.04 | 9.23 | -7.3 | -62.84 | 1.56 | -19.17 | -61.1 | 4.66 | -2.1 | -8.81 | 0.9 | -15.09 | -57.75 | 0.23 | -37.84 | -48.89 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -16.39 | 19.54 | 0.18 | -16.39 | 19.54 | 0.18 | -0.65 | 5.8 | -8.33 | -17.04 | 19.09 | -0.12 | 0.00 | -99.11 | -66.42 |
| 21Q3 (11) | 0.5 | 72.41 | -69.88 | 6.61 | 33.0 | 7.83 | 1.07 | -28.67 | 18.89 | 0 | 0 | 0 | 1.96 | 13.95 | -82.44 | -0.62 | 63.31 | 65.17 | 1.48 | 32.14 | -76.4 | 9.95 | 113.9 | -51.33 | 1.93 | -15.35 | -66.26 | 4.76 | -7.75 | -5.37 | 1.06 | -32.48 | -19.08 | 0.37 | -7.5 | -22.92 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -20.37 | -3.19 | -44.16 | -20.37 | -3.19 | -44.16 | -0.69 | -2.99 | -6.15 | -21.06 | -3.18 | -42.49 | 0.27 | 581.82 | 3390.91 |
| 21Q2 (10) | 0.29 | -64.2 | -91.24 | 4.97 | -5.87 | -10.77 | 1.5 | 2.74 | 0 | 0 | 0 | 0 | 1.72 | -31.47 | -71.33 | -1.69 | -4.97 | -38.52 | 1.12 | -52.94 | -72.41 | 4.65 | -44.57 | -72.14 | 2.28 | -19.72 | -45.71 | 5.16 | 0.0 | 2.58 | 1.57 | -26.98 | 1.29 | 0.4 | -4.76 | 100.0 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -19.74 | -9.48 | -59.84 | -19.74 | -9.48 | -59.84 | -0.67 | -6.35 | 22.09 | -20.41 | -9.38 | -54.5 | 0.04 | 398.0 | 432.67 |
| 21Q1 (9) | 0.81 | -47.74 | -75.3 | 5.28 | -3.3 | 17.33 | 1.46 | 12.31 | 0 | 0 | 0 | 0 | 2.51 | -71.08 | -46.93 | -1.61 | 30.0 | -50.47 | 2.38 | -68.64 | -44.78 | 8.40 | -66.19 | -56.31 | 2.84 | -29.18 | -43.09 | 5.16 | 0.98 | 1.38 | 2.15 | 0.94 | 74.8 | 0.42 | -6.67 | 82.61 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -18.03 | -9.81 | -62.14 | -18.03 | -9.81 | -62.14 | -0.63 | -5.0 | 3.08 | -18.66 | -9.64 | -58.54 | 0.01 | 10.84 | -5.32 |
| 20Q4 (8) | 1.55 | -6.63 | -35.15 | 5.46 | -10.93 | -0.55 | 1.3 | 44.44 | 44.44 | 0 | 0 | 0 | 8.68 | -22.22 | -1.03 | -2.3 | -29.21 | -1537.5 | 7.59 | 21.05 | 7.97 | 24.83 | 21.41 | -13.65 | 4.01 | -29.9 | -14.68 | 5.11 | 1.59 | 0.2 | 2.13 | 62.6 | 173.08 | 0.45 | -6.25 | 73.08 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -16.42 | -16.21 | -63.71 | -16.42 | -16.21 | -63.71 | -0.6 | 7.69 | 7.69 | -17.02 | -15.16 | -59.36 | 0.01 | -7.25 | 26.93 |
| 20Q3 (7) | 1.66 | -49.85 | -36.64 | 6.13 | 10.05 | 30.98 | 0.9 | 0 | -51.35 | 0 | 0 | 0 | 11.16 | 86.0 | 132.02 | -1.78 | -45.9 | -812.0 | 6.27 | 54.43 | 79.66 | 20.45 | 22.45 | 0 | 5.72 | 36.19 | 37.5 | 5.03 | 0.0 | -3.08 | 1.31 | -15.48 | -45.64 | 0.48 | 140.0 | 60.0 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -14.13 | -14.41 | -38.67 | -14.13 | -14.41 | -38.67 | -0.65 | 24.42 | -22.64 | -14.78 | -11.88 | -37.87 | 0.01 | 4.04 | 2.44 |
| 20Q2 (6) | 3.31 | 0.91 | 88.07 | 5.57 | 23.78 | 11.4 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.0 | 26.85 | 45.63 | -1.22 | -14.02 | -4166.67 | 4.06 | -5.8 | -0.98 | 16.70 | -13.09 | 0 | 4.2 | -15.83 | -12.13 | 5.03 | -1.18 | -3.45 | 1.55 | 26.02 | -43.43 | 0.2 | -13.04 | -42.86 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -12.35 | -11.06 | -18.3 | -12.35 | -11.06 | -18.3 | -0.86 | -32.31 | -196.55 | -13.21 | -12.23 | -23.11 | 0.01 | -11.48 | -21.15 |
| 20Q1 (5) | 3.28 | 37.24 | -17.38 | 4.5 | -18.03 | -35.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.73 | -46.07 | -29.93 | -1.07 | -768.75 | -17.58 | 4.31 | -38.69 | 30.21 | 19.22 | -33.17 | 0 | 4.99 | 6.17 | -40.45 | 5.09 | -0.2 | -38.0 | 1.23 | 57.69 | -60.45 | 0.23 | -11.54 | -20.69 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -11.12 | -10.87 | -6.21 | -11.12 | -10.87 | -6.21 | -0.65 | 0.0 | -261.11 | -11.77 | -10.21 | -10.52 | 0.01 | 48.6 | -18.25 |
| 19Q4 (4) | 2.39 | -8.78 | 0.0 | 5.49 | 17.31 | 0.0 | 0.9 | -51.35 | 0.0 | 0 | 0 | 0.0 | 8.77 | 82.33 | 0.0 | 0.16 | -36.0 | 0.0 | 7.03 | 101.43 | 0.0 | 28.75 | 0 | 0.0 | 4.7 | 12.98 | 0.0 | 5.1 | -1.73 | 0.0 | 0.78 | -67.63 | 0.0 | 0.26 | -13.33 | 0.0 | 20.81 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -10.03 | 1.57 | 0.0 | -10.03 | 1.57 | 0.0 | -0.65 | -22.64 | 0.0 | -10.68 | 0.37 | 0.0 | 0.01 | -25.14 | 0.0 |
