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) | 3.33 | 119.08 | 2.31 | -36.01 | 0.1 | 42.86 | 0 | 0 | 32.94 | -6.9 | 1.33 | 189.13 | 8.07 | 3.99 | 24.50 | 11.7 | 5.84 | -22.55 | 0.19 | -9.52 | 0.49 | 104.17 | 0 | 0 | 17.71 | 0.0 | 1.2 | 4.35 | 2.64 | 0.38 | 1.52 | 162.07 | 5.36 | 22.65 | 0 | 0 | 1.52 | 162.07 | 0.08 | -3.95 |
| 2022 (9) | 1.52 | -63.29 | 3.61 | 96.2 | 0.07 | -22.22 | 0 | 0 | 35.38 | 9.91 | 0.46 | -74.16 | 7.76 | 6.89 | 21.93 | -2.75 | 7.54 | 23.81 | 0.21 | -4.55 | 0.24 | -22.58 | 0 | 0 | 17.71 | 0.0 | 1.15 | 17.35 | 2.63 | 0.0 | 0.58 | -71.71 | 4.37 | -22.93 | 0 | 0 | 0.58 | -71.71 | 0.09 | -1.66 |
| 2021 (8) | 4.14 | -10.97 | 1.84 | 7.6 | 0.09 | 50.0 | 0 | 0 | 32.19 | 16.0 | 1.78 | -1.66 | 7.26 | 13.62 | 22.55 | -2.06 | 6.09 | 34.73 | 0.22 | 29.41 | 0.31 | 138.46 | 0 | 0 | 17.71 | 0.0 | 0.98 | 22.5 | 2.63 | 0.0 | 2.05 | -11.26 | 5.67 | -1.39 | 0 | 0 | 2.05 | -11.26 | 0.09 | 27.2 |
| 2020 (7) | 4.65 | 29.17 | 1.71 | -41.44 | 0.06 | -25.0 | 0 | 0 | 27.75 | -6.94 | 1.81 | 43.65 | 6.39 | -12.35 | 23.03 | -5.81 | 4.52 | -16.45 | 0.17 | -60.47 | 0.13 | -27.78 | 0 | 0 | 17.71 | 0.0 | 0.8 | 17.65 | 2.63 | 0.0 | 2.31 | 32.76 | 5.75 | 13.64 | 0 | 0 | 2.31 | 32.76 | 0.07 | -2.24 |
| 2019 (6) | 3.6 | -3.23 | 2.92 | -7.3 | 0.08 | -11.11 | 0 | 0 | 29.82 | 8.55 | 1.26 | 35.48 | 7.29 | 6.27 | 24.45 | -2.11 | 5.41 | 9.29 | 0.43 | 72.0 | 0.18 | -30.77 | 0 | 0 | 17.71 | 0.0 | 0.68 | 15.25 | 2.63 | 0.0 | 1.74 | 21.68 | 5.06 | 8.58 | 0 | 0 | 1.74 | 21.68 | 0.07 | -3.95 |
| 2018 (5) | 3.72 | -5.34 | 3.15 | 3.96 | 0.09 | 50.0 | 0 | 0 | 27.47 | 16.05 | 0.93 | 20.78 | 6.86 | 30.17 | 24.97 | 12.16 | 4.95 | -17.22 | 0.25 | -21.88 | 0.26 | 62.5 | 0 | 0 | 17.71 | 0.0 | 0.59 | 15.69 | 2.63 | 0.0 | 1.43 | -16.86 | 4.66 | -4.31 | 0 | 0 | 1.43 | 10.0 | 0.08 | 6.18 |
| 2017 (4) | 3.93 | -22.79 | 3.03 | 20.72 | 0.06 | 0.0 | 0 | 0 | 23.67 | -17.35 | 0.77 | -53.33 | 5.27 | -8.82 | 22.26 | 10.32 | 5.98 | 14.12 | 0.32 | -5.88 | 0.16 | -27.27 | 0 | 0 | 17.71 | 0.0 | 0.51 | 45.71 | 2.63 | 0.0 | 1.72 | -24.23 | 4.87 | -7.41 | -0.42 | 0 | 1.3 | -20.25 | 0.07 | 1.31 |
| 2016 (3) | 5.09 | 17.01 | 2.51 | -7.38 | 0.06 | 0.0 | 0 | 0 | 28.64 | -12.58 | 1.65 | 38.66 | 5.78 | -14.75 | 20.18 | -2.49 | 5.24 | -11.04 | 0.34 | -5.56 | 0.22 | -21.43 | 0 | 0 | 17.71 | 0.0 | 0.35 | 52.17 | 2.63 | -2.95 | 2.27 | 44.59 | 5.26 | 16.63 | -0.64 | 0 | 1.63 | 89.53 | 0.07 | 4.01 |
| 2015 (2) | 4.35 | 5.58 | 2.71 | -46.23 | 0.06 | 100.0 | 0 | 0 | 32.76 | -13.1 | 1.19 | 124.53 | 6.78 | -13.85 | 20.70 | -0.86 | 5.89 | 6.13 | 0.36 | 24.14 | 0.28 | 100.0 | 0 | 0 | 17.71 | 0.0 | 0.23 | 27.78 | 2.71 | 0.0 | 1.57 | 58.59 | 4.51 | 16.24 | -0.71 | 0 | 0.86 | 138.89 | 0.07 | 24.13 |
| 2014 (1) | 4.12 | -12.53 | 5.04 | 46.09 | 0.03 | -50.0 | 0 | 0 | 37.7 | 6.62 | 0.53 | -7.02 | 7.87 | 7.96 | 20.88 | 1.26 | 5.55 | 6.53 | 0.29 | -3.33 | 0.14 | -17.65 | 0 | 0 | 17.71 | 0.0 | 0.18 | 50.0 | 2.71 | 0.0 | 0.99 | -15.38 | 3.88 | -3.0 | -0.63 | 0 | 0.36 | -45.45 | 0.05 | -8.87 |
| 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) | 5.05 | -9.01 | 75.96 | 2.24 | 220.0 | 8.74 | 0.03 | -80.0 | -57.14 | 0 | 0 | 0 | 8.34 | 2.58 | -3.58 | 0.6 | -20.0 | 50.0 | 6.88 | -3.51 | -9.47 | 20.54 | -2.61 | -9.85 | 6.08 | 16.7 | 14.29 | 0.19 | 0.0 | -5.0 | 0.18 | -76.32 | -25.0 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.33 | 0.0 | 10.83 | 2.65 | 0.0 | 0.38 | 2.54 | 30.93 | 195.35 | 6.52 | 10.14 | 38.72 | 0 | 0 | 0 | 2.54 | 30.93 | 195.35 | 0.08 | -0.94 | -8.91 |
| 24Q2 (19) | 5.55 | 2.97 | 95.42 | 0.7 | -58.58 | -70.34 | 0.15 | 36.36 | 114.29 | 0 | 0 | 0 | 8.13 | 6.69 | -2.28 | 0.75 | 44.23 | 114.29 | 7.13 | 5.79 | -1.66 | 21.09 | 6.38 | -1.89 | 5.21 | -2.07 | -5.62 | 0.19 | 0.0 | -5.0 | 0.76 | 65.22 | 261.9 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.33 | 10.83 | 10.83 | 2.65 | 0.38 | 0.38 | 1.94 | -4.9 | 321.74 | 5.92 | 0.85 | 37.67 | 0 | 0 | 0 | 1.94 | -4.9 | 321.74 | 0.08 | -8.03 | -7.16 |
| 24Q1 (18) | 5.39 | 61.86 | 199.44 | 1.69 | -26.84 | -15.5 | 0.11 | 10.0 | 57.14 | 0 | 0 | 0 | 7.62 | -19.02 | 16.16 | 0.52 | -20.0 | 842.86 | 6.74 | -16.48 | 9.77 | 19.82 | -19.08 | 8.96 | 5.32 | -8.9 | -17.26 | 0.19 | 0.0 | -9.52 | 0.46 | -6.12 | 109.09 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.2 | 0.0 | 4.35 | 2.64 | 0.0 | 0.38 | 2.04 | 34.21 | 292.31 | 5.87 | 9.51 | 36.51 | 0 | 0 | 0 | 2.04 | 34.21 | 292.31 | 0.09 | 0.91 | -5.71 |
| 23Q4 (17) | 3.33 | 16.03 | 119.08 | 2.31 | 12.14 | -36.01 | 0.1 | 42.86 | 42.86 | 0 | 0 | 0 | 9.41 | 8.79 | -4.27 | 0.65 | 62.5 | 550.0 | 8.07 | 6.18 | 3.99 | 24.50 | 7.54 | 11.7 | 5.84 | 9.77 | -22.55 | 0.19 | -5.0 | -9.52 | 0.49 | 104.17 | 104.17 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.2 | 0.0 | 4.35 | 2.64 | 0.0 | 0.38 | 1.52 | 76.74 | 162.07 | 5.36 | 14.04 | 22.65 | 0 | 0 | 0 | 1.52 | 76.74 | 162.07 | 0.08 | -0.92 | -3.95 |
| 23Q3 (16) | 2.87 | 1.06 | 7.89 | 2.06 | -12.71 | -63.99 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 8.65 | 3.97 | -4.1 | 0.4 | 14.29 | 366.67 | 7.6 | 4.83 | 5.85 | 22.78 | 5.99 | 10.45 | 5.32 | -3.62 | -27.72 | 0.2 | 0.0 | -4.76 | 0.24 | 14.29 | -7.69 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.2 | 0.0 | 4.35 | 2.64 | 0.0 | 0.38 | 0.86 | 86.96 | 82.98 | 4.7 | 9.3 | 10.33 | 0 | 0 | 0 | 0.86 | 86.96 | 82.98 | 0.09 | 0.96 | -1.36 |
| 23Q2 (15) | 2.84 | 57.78 | -35.75 | 2.36 | 18.0 | -23.62 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 8.32 | 26.83 | -0.24 | 0.35 | 600.0 | 105.88 | 7.25 | 18.08 | 3.87 | 21.49 | 18.15 | 3.9 | 5.52 | -14.15 | -9.66 | 0.2 | -4.76 | -9.09 | 0.21 | -4.55 | -25.0 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.2 | 4.35 | 4.35 | 2.64 | 0.38 | 0.38 | 0.46 | -11.54 | -25.81 | 4.3 | 0.0 | -2.27 | 0 | 0 | 0 | 0.46 | -11.54 | -25.81 | 0.08 | -6.59 | -1.72 |
| 23Q1 (14) | 1.8 | 18.42 | -68.03 | 2.0 | -44.6 | 34.23 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 6.56 | -33.27 | -19.9 | -0.07 | -170.0 | -121.21 | 6.14 | -20.88 | 1.32 | 18.19 | -17.05 | -0.03 | 6.43 | -14.72 | 37.98 | 0.21 | 0.0 | -4.55 | 0.22 | -8.33 | -24.14 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.15 | 0.0 | 17.35 | 2.63 | 0.0 | 0.0 | 0.52 | -10.34 | -78.24 | 4.3 | -1.6 | -28.33 | 0 | 0 | 0 | 0.52 | -10.34 | -78.24 | 0.09 | 2.79 | -1.1 |
| 22Q4 (13) | 1.52 | -42.86 | -63.29 | 3.61 | -36.89 | 96.2 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 9.83 | 8.98 | 6.16 | 0.1 | 166.67 | -64.29 | 7.76 | 8.08 | 6.89 | 21.93 | 6.34 | -2.75 | 7.54 | 2.45 | 23.81 | 0.21 | 0.0 | -4.55 | 0.24 | -7.69 | -22.58 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.15 | 0.0 | 17.35 | 2.63 | 0.0 | 0.0 | 0.58 | 23.4 | -71.71 | 4.37 | 2.58 | -22.93 | 0 | 0 | 0 | 0.58 | 23.4 | -71.71 | 0.09 | 1.75 | -1.66 |
| 22Q3 (12) | 2.66 | -39.82 | -40.49 | 5.72 | 85.11 | 230.64 | 0.07 | -12.5 | -30.0 | 0 | 0 | 0 | 9.02 | 8.15 | 13.46 | -0.15 | -188.24 | -151.72 | 7.18 | 2.87 | 13.07 | 20.63 | -0.3 | -2.13 | 7.36 | 20.46 | 40.19 | 0.21 | -4.55 | -4.55 | 0.26 | -7.14 | -21.21 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.15 | 0.0 | 17.35 | 2.63 | 0.0 | 0.0 | 0.47 | -24.19 | -74.87 | 4.26 | -3.18 | -22.26 | 0 | 0 | 0 | 0.47 | -24.19 | -74.87 | 0.09 | 0.6 | -0.55 |
| 22Q2 (11) | 4.42 | -21.49 | -3.49 | 3.09 | 107.38 | 55.28 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | 8.34 | 1.83 | 5.57 | 0.17 | -48.48 | -70.18 | 6.98 | 15.18 | 4.33 | 20.69 | 13.68 | -6.3 | 6.11 | 31.12 | 13.57 | 0.22 | 0.0 | 0.0 | 0.28 | -3.45 | -20.0 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 1.15 | 17.35 | 43.75 | 2.63 | 0.0 | 0.0 | 0.62 | -74.06 | -82.39 | 4.4 | -26.67 | -36.78 | 0 | 0 | 0 | 0.62 | -74.06 | -82.39 | 0.09 | -6.0 | 8.11 |
| 22Q1 (10) | 5.63 | 35.99 | 6.43 | 1.49 | -19.02 | -32.88 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | 8.19 | -11.56 | 15.68 | 0.33 | 17.86 | -49.23 | 6.06 | -16.53 | 3.06 | 18.20 | -19.31 | -10.8 | 4.66 | -23.48 | -8.09 | 0.22 | 0.0 | 29.41 | 0.29 | -6.45 | 141.67 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 0.98 | 0.0 | 22.5 | 2.63 | 0.0 | 0.0 | 2.39 | 16.59 | -19.26 | 6.0 | 5.82 | -6.25 | 0 | 0 | 0 | 2.39 | 16.59 | -19.26 | 0.09 | 2.21 | 27.99 |
| 21Q4 (9) | 4.14 | -7.38 | -10.97 | 1.84 | 6.36 | 7.6 | 0.09 | -10.0 | 50.0 | 0 | 0 | 0 | 9.26 | 16.48 | 28.61 | 0.28 | -3.45 | -50.0 | 7.26 | 14.33 | 13.62 | 22.55 | 7.01 | -2.06 | 6.09 | 16.0 | 34.73 | 0.22 | 0.0 | 29.41 | 0.31 | -6.06 | 138.46 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 0.98 | 0.0 | 22.5 | 2.63 | 0.0 | 0.0 | 2.05 | 9.63 | -11.26 | 5.67 | 3.47 | -1.39 | 0 | 0 | 0 | 2.05 | 9.63 | -11.26 | 0.09 | 2.9 | 27.2 |
| 21Q3 (8) | 4.47 | -2.4 | 59.64 | 1.73 | -13.07 | 88.04 | 0.1 | 0.0 | 66.67 | 0 | 0 | 0 | 7.95 | 0.63 | -2.09 | 0.29 | -49.12 | -48.21 | 6.35 | -5.08 | -10.06 | 21.08 | -4.55 | -11.61 | 5.25 | -2.42 | 17.19 | 0.22 | 0.0 | 22.22 | 0.33 | -5.71 | 135.71 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 0.98 | 22.5 | 22.5 | 2.63 | 0.0 | 0.0 | 1.87 | -46.88 | 3.89 | 5.48 | -21.26 | 4.58 | 0 | 0 | 0 | 1.87 | -46.88 | 3.89 | 0.09 | 9.36 | 23.65 |
| 21Q2 (7) | 4.58 | -13.42 | -9.31 | 1.99 | -10.36 | 268.52 | 0.1 | 66.67 | 0 | 0 | 0 | 0 | 7.9 | 11.58 | 23.05 | 0.57 | -12.31 | 7.55 | 6.69 | 13.78 | 10.95 | 22.08 | 8.22 | 0 | 5.38 | 6.11 | 28.1 | 0.22 | 29.41 | -48.84 | 0.35 | 191.67 | 133.33 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 3.52 | 18.92 | 181.6 | 6.96 | 8.75 | 48.4 | 0 | 0 | 0 | 3.52 | 18.92 | 181.6 | 0.08 | 11.28 | 12.35 |
| 21Q1 (6) | 5.29 | 13.76 | 11.37 | 2.22 | 29.82 | 17.46 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 7.08 | -1.67 | 17.8 | 0.65 | 16.07 | 282.35 | 5.88 | -7.98 | 3.89 | 20.40 | -11.4 | 0 | 5.07 | 12.17 | -10.58 | 0.17 | 0.0 | -60.47 | 0.12 | -7.69 | -29.41 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 0.8 | 0.0 | 17.65 | 2.63 | 0.0 | 0.0 | 2.96 | 28.14 | 54.97 | 6.4 | 11.3 | 22.61 | 0 | 0 | 0 | 2.96 | 28.14 | 54.97 | 0.07 | 1.58 | -1.05 |
| 20Q4 (5) | 4.65 | 66.07 | 29.17 | 1.71 | 85.87 | -26.29 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 7.2 | -11.33 | -20.53 | 0.56 | 0.0 | 24.44 | 6.39 | -9.49 | -12.35 | 23.03 | -3.42 | 0 | 4.52 | 0.89 | -16.45 | 0.17 | -5.56 | -60.47 | 0.13 | -7.14 | -27.78 | 0 | 0 | 0 | 17.71 | 0.0 | 0.0 | 0.8 | 0.0 | 17.65 | 2.63 | 0.0 | 0.0 | 2.31 | 28.33 | 32.76 | 5.75 | 9.73 | 13.64 | 0 | 0 | 0 | 2.31 | 28.33 | 32.76 | 0.07 | 0.03 | -2.24 |
| 20Q3 (4) | 2.8 | -44.55 | 0.0 | 0.92 | 70.37 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 8.12 | 26.48 | 0.0 | 0.56 | 5.66 | 0.0 | 7.06 | 17.08 | 0.0 | 23.84 | 0 | 0.0 | 4.48 | 6.67 | 0.0 | 0.18 | -58.14 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0.0 | 17.71 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 1.8 | 44.0 | 0.0 | 5.24 | 11.73 | 0.0 | 0 | 0 | 0.0 | 1.8 | 44.0 | 0.0 | 0.07 | -0.63 | 0.0 |
