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) | 0.62 | 588.89 | 17.96 | 51.69 | 0.47 | 74.07 | 0.39 | -20.41 | 0.76 | 20.63 | 0.95 | -43.79 | 0.47 | 683.33 | 61.84 | 549.34 | 0.13 | 1200.0 | 33.02 | 7.1 | 3.59 | -8.18 | 0 | 0 | 14.97 | 12.05 | 2.61 | 14.47 | 0.97 | 0.0 | 3.13 | -47.31 | 6.72 | -26.88 | 1.13 | 0 | 4.26 | -19.47 | 0.10 | 70.31 |
| 2022 (9) | 0.09 | -94.12 | 11.84 | 318.37 | 0.27 | 0.0 | 0.49 | 0 | 0.63 | 53.66 | 1.69 | 106.1 | 0.06 | 100.0 | 9.52 | 30.16 | 0.01 | -50.0 | 30.83 | 94.76 | 3.91 | -1.76 | 0 | 0 | 13.36 | 27.97 | 2.28 | 23.91 | 0.97 | 0.0 | 5.94 | -15.02 | 9.19 | -6.22 | -0.65 | 0 | 5.29 | -76.37 | 0.06 | 0 |
| 2021 (8) | 1.53 | 282.5 | 2.83 | -66.78 | 0.27 | 0 | 0 | 0 | 0.41 | -48.1 | 0.82 | 24.24 | 0.03 | -25.0 | 7.32 | 44.51 | 0.02 | -77.78 | 15.83 | 91.88 | 3.98 | 0 | 0 | 0 | 10.44 | 0.0 | 1.84 | 12.88 | 0.97 | 0.0 | 6.99 | 60.69 | 9.8 | 41.01 | 15.4 | 25.71 | 22.39 | 34.88 | 0.00 | 0 |
| 2020 (7) | 0.4 | -11.11 | 8.52 | -31.68 | 0 | 0 | 0 | 0 | 0.79 | 27.42 | 0.66 | 40.43 | 0.04 | -20.0 | 5.06 | -37.22 | 0.09 | -25.0 | 8.25 | 0.73 | 0 | 0 | 0 | 0 | 10.44 | 5.45 | 1.63 | 7.24 | 0.97 | 0.0 | 4.35 | 23.93 | 6.95 | 15.64 | 12.25 | 27.34 | 16.6 | 26.43 | 0.00 | 0 |
| 2019 (6) | 0.45 | 1400.0 | 12.47 | -1.19 | 0 | 0 | 0 | 0 | 0.62 | 6.9 | 0.47 | -55.66 | 0.05 | -16.67 | 8.06 | -22.04 | 0.12 | -20.0 | 8.19 | -52.02 | 0 | 0 | 0 | 0 | 9.9 | 12.5 | 1.52 | 7.04 | 0.97 | 0.0 | 3.51 | -2.23 | 6.01 | 0.5 | 9.62 | -73.08 | 13.13 | -66.62 | 0.00 | 0 |
| 2018 (5) | 0.03 | -76.92 | 12.62 | 56.77 | 0 | 0 | 0 | 0 | 0.58 | -24.68 | 1.06 | -65.47 | 0.06 | -50.0 | 10.34 | -33.62 | 0.15 | -11.76 | 17.07 | 36.56 | 0 | 0 | 0 | 0 | 8.8 | 44.98 | 1.42 | 27.93 | 0.97 | 0.0 | 3.59 | -36.01 | 5.98 | -22.24 | 35.74 | 29.92 | 39.33 | 18.75 | 0.00 | 0 |
| 2017 (4) | 0.13 | 62.5 | 8.05 | 18.04 | 0 | 0 | 0 | 0 | 0.77 | -34.75 | 3.07 | 37.05 | 0.12 | -36.84 | 15.58 | -3.21 | 0.17 | -61.36 | 12.5 | 47.58 | 0 | 0 | 0 | 0 | 6.07 | 0.0 | 1.11 | 24.72 | 0.97 | 0.0 | 5.61 | 103.26 | 7.69 | 66.45 | 27.51 | 65.23 | 33.12 | 70.63 | 0.00 | 0 |
| 2016 (3) | 0.08 | -42.86 | 6.82 | 6.73 | 0 | 0 | 0 | 0 | 1.18 | 4.42 | 2.24 | 376.6 | 0.19 | -64.15 | 16.10 | -65.67 | 0.44 | -26.67 | 8.47 | 126.47 | 0 | 0 | 0 | 0 | 6.07 | 0.0 | 0.89 | 5.95 | 0.97 | 0.0 | 2.76 | 420.75 | 4.62 | 97.44 | 16.65 | 196.79 | 19.41 | 216.12 | 0.00 | 0 |
| 2015 (2) | 0.14 | 55.56 | 6.39 | -22.45 | 0.03 | -40.0 | 0 | 0 | 1.13 | -34.3 | 0.47 | -9.62 | 0.53 | 12.77 | 46.90 | 71.64 | 0.6 | -15.49 | 3.74 | 17.24 | 2.75 | 9066.67 | 0 | 0 | 6.07 | 8.01 | 0.84 | 6.33 | 0.97 | 0.0 | 0.53 | -1.85 | 2.34 | 1.74 | 5.61 | 26.35 | 6.14 | 23.29 | 0.00 | 0 |
| 2014 (1) | 0.09 | -10.0 | 8.24 | 163.26 | 0.05 | 0 | 0 | 0 | 1.72 | -30.92 | 0.52 | 0 | 0.47 | -45.98 | 27.33 | -21.79 | 0.71 | 108.82 | 3.19 | 62.76 | 0.03 | 0 | 0 | 0 | 5.62 | 0.0 | 0.79 | 0.0 | 0.97 | 0.0 | 0.54 | 671.43 | 2.3 | 25.68 | 4.44 | 326.92 | 4.98 | 348.65 | 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) | 0.29 | -62.34 | 3.57 | 21.05 | 10.38 | 26.05 | 0.27 | 0.0 | -15.62 | 0 | 0 | -100.0 | 0.33 | 37.5 | 94.12 | 0.63 | 21.15 | 6.78 | 0.19 | -20.83 | 111.11 | 16.24 | -31.66 | -17.0 | 0.21 | 16.67 | 600.0 | 43.68 | 13.43 | 33.46 | 3.7 | -0.8 | -1.86 | 0 | 0 | 0 | 15.71 | 0.0 | 4.94 | 2.66 | 0.0 | 1.92 | 0.97 | 0.0 | 0.0 | 7.32 | 50.62 | 107.95 | 10.95 | 28.98 | 54.01 | 8.33 | -32.88 | 758.76 | 15.65 | -9.38 | 248.55 | 0.16 | -4.99 | 92.51 |
| 24Q2 (19) | 0.77 | 97.44 | 1440.0 | 19.07 | 1.11 | 14.74 | 0.27 | 0.0 | -15.62 | 0 | -100.0 | -100.0 | 0.24 | 41.18 | 166.67 | 0.52 | 44.44 | 308.0 | 0.24 | 0.0 | 300.0 | 23.76 | -14.85 | 173.27 | 0.18 | 0.0 | 260.0 | 38.51 | 11.95 | 19.15 | 3.73 | -0.8 | -1.84 | 0 | 0 | 0 | 15.71 | 4.94 | 4.94 | 2.66 | 1.92 | 1.92 | 0.97 | 0.0 | 0.0 | 4.86 | 12.76 | 56.27 | 8.49 | 7.47 | 26.72 | 12.41 | 119.26 | 24720.0 | 17.27 | 73.22 | 446.52 | 0.17 | 19.11 | 205.34 |
| 24Q1 (18) | 0.39 | -37.1 | 680.0 | 18.86 | 5.01 | 36.37 | 0.27 | -42.55 | -42.55 | 0.39 | 0.0 | -20.41 | 0.17 | -60.47 | 183.33 | 0.36 | 38.46 | 2.86 | 0.24 | -48.94 | 200.0 | 27.91 | -55.47 | 130.23 | 0.18 | 38.46 | 1700.0 | 34.4 | 4.18 | 7.77 | 3.76 | 4.74 | 2.17 | 0 | 0 | 0 | 14.97 | 0.0 | 12.05 | 2.61 | 0.0 | 14.47 | 0.97 | 0.0 | 0.0 | 4.31 | 37.7 | -32.97 | 7.9 | 17.56 | -18.39 | 5.66 | 400.88 | 1148.15 | 9.97 | 134.04 | 69.27 | 0.14 | 36.78 | 134.9 |
| 23Q4 (17) | 0.62 | 121.43 | 588.89 | 17.96 | 7.54 | 51.69 | 0.47 | 46.88 | 74.07 | 0.39 | 0.0 | -20.41 | 0.43 | 152.94 | 207.14 | 0.26 | -55.93 | 336.36 | 0.47 | 422.22 | 683.33 | 62.67 | 220.3 | 558.0 | 0.13 | 333.33 | 1200.0 | 33.02 | 0.89 | 7.1 | 3.59 | -4.77 | -8.18 | 0 | 0 | 0 | 14.97 | 0.0 | 12.05 | 2.61 | 0.0 | 14.47 | 0.97 | 0.0 | 0.0 | 3.13 | -11.08 | -47.31 | 6.72 | -5.49 | -26.88 | 1.13 | 16.49 | 273.85 | 4.26 | -5.12 | -19.47 | 0.10 | 24.37 | 70.31 |
| 23Q3 (16) | 0.28 | 460.0 | 55.56 | 16.7 | 0.48 | 513.97 | 0.32 | 0.0 | 18.52 | 0.39 | 0.0 | 0 | 0.17 | 88.89 | -57.5 | 0.59 | 336.0 | -55.97 | 0.09 | 50.0 | 50.0 | 19.57 | 125.0 | 72.83 | 0.03 | -40.0 | 50.0 | 32.73 | 1.27 | 70.03 | 3.77 | -0.79 | -4.31 | 0 | 0 | 0 | 14.97 | 0.0 | 12.05 | 2.61 | 0.0 | 14.47 | 0.97 | 0.0 | 0.0 | 3.52 | 13.18 | -40.44 | 7.11 | 6.12 | -22.38 | 0.97 | 1840.0 | -93.41 | 4.49 | 42.09 | -78.23 | 0.08 | 50.7 | 0 |
| 23Q2 (15) | 0.05 | 0.0 | 25.0 | 16.62 | 20.17 | 586.78 | 0.32 | -31.91 | -31.91 | 0.39 | -20.41 | 0 | 0.09 | 50.0 | 50.0 | -0.25 | -171.43 | -213.64 | 0.06 | -25.0 | 20.0 | 8.70 | -28.26 | -26.96 | 0.05 | 400.0 | 150.0 | 32.32 | 1.25 | 84.9 | 3.8 | 3.26 | 0.8 | 0 | 0 | 0 | 14.97 | 12.05 | 12.05 | 2.61 | 14.47 | 14.47 | 0.97 | 0.0 | 0.0 | 3.11 | -51.63 | -22.64 | 6.7 | -30.79 | -7.97 | 0.05 | 109.26 | -99.62 | 3.16 | -46.35 | -81.68 | 0.05 | -8.37 | 0 |
| 23Q1 (14) | 0.05 | -44.44 | -50.0 | 13.83 | 16.81 | 459.92 | 0.47 | 74.07 | 56.67 | 0.49 | 0.0 | 0 | 0.06 | -57.14 | 100.0 | 0.35 | 418.18 | 45.83 | 0.08 | 33.33 | 166.67 | 12.12 | 27.27 | 61.62 | 0.01 | 0.0 | 0.0 | 31.92 | 3.54 | 71.15 | 3.68 | -5.88 | -6.84 | 0 | 0 | 0 | 13.36 | 0.0 | 27.97 | 2.28 | 0.0 | 23.91 | 0.97 | 0.0 | 0.0 | 6.43 | 8.25 | -13.81 | 9.68 | 5.33 | -5.74 | -0.54 | 16.92 | -102.94 | 5.89 | 11.34 | -77.21 | 0.06 | -0.83 | 0 |
| 22Q4 (13) | 0.09 | -50.0 | -94.12 | 11.84 | 335.29 | 318.37 | 0.27 | 0.0 | 0.0 | 0.49 | 0 | 0 | 0.14 | -65.0 | 250.0 | -0.11 | -108.21 | -120.0 | 0.06 | 0.0 | 100.0 | 9.52 | -15.87 | 30.16 | 0.01 | -50.0 | -50.0 | 30.83 | 60.16 | 94.76 | 3.91 | -0.76 | -1.76 | 0 | 0 | 0 | 13.36 | 0.0 | 27.97 | 2.28 | 0.0 | 23.91 | 0.97 | 0.0 | 0.0 | 5.94 | 0.51 | -15.02 | 9.19 | 0.33 | -6.22 | -0.65 | -104.42 | -104.22 | 5.29 | -74.35 | -76.37 | 0.06 | 0 | 0 |
| 22Q3 (12) | 0.18 | 350.0 | -75.68 | 2.72 | 12.4 | 17.24 | 0.27 | -42.55 | -30.77 | 0 | 0 | 0 | 0.4 | 566.67 | 37.93 | 1.34 | 509.09 | 10.74 | 0.06 | 20.0 | 20.0 | 11.32 | -4.91 | 29.06 | 0.02 | 0.0 | -60.0 | 19.25 | 10.13 | 24.19 | 3.94 | 4.51 | 2.07 | 0 | 0 | 0 | 13.36 | 0.0 | 27.97 | 2.28 | 0.0 | 23.91 | 0.97 | 0.0 | 0.0 | 5.91 | 47.01 | -3.43 | 9.16 | 25.82 | 2.58 | 14.71 | 11.19 | 7.22 | 20.62 | 19.54 | 3.93 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.04 | -60.0 | -50.0 | 2.42 | -2.02 | -3.59 | 0.47 | 56.67 | 193.75 | 0 | 0 | 0 | 0.06 | 100.0 | 50.0 | 0.22 | -8.33 | 204.76 | 0.05 | 66.67 | 66.67 | 11.90 | 58.73 | 201.59 | 0.02 | 100.0 | -71.43 | 17.48 | -6.27 | 74.45 | 3.77 | -4.56 | -7.82 | 0 | 0 | 0 | 13.36 | 27.97 | 27.97 | 2.28 | 23.91 | 23.91 | 0.97 | 0.0 | 0.0 | 4.02 | -46.11 | -11.26 | 7.28 | -29.11 | -0.82 | 13.23 | -28.02 | -27.7 | 17.25 | -33.24 | -24.44 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.1 | -93.46 | -76.19 | 2.47 | -12.72 | -67.2 | 0.3 | 11.11 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 0.24 | 580.0 | 284.62 | 0.03 | 0.0 | 0.0 | 7.50 | 2.5 | 97.5 | 0.01 | -50.0 | -85.71 | 18.65 | 17.81 | 75.12 | 3.95 | -0.75 | 0 | 0 | 0 | 0 | 10.44 | 0.0 | 0.0 | 1.84 | 0.0 | 12.88 | 0.97 | 0.0 | 0.0 | 7.46 | 6.72 | 60.43 | 10.27 | 4.8 | 41.46 | 18.38 | 19.35 | -17.58 | 25.84 | 15.41 | -4.12 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.53 | 106.76 | 282.5 | 2.83 | 21.98 | -66.78 | 0.27 | -30.77 | 0 | 0 | 0 | 0 | 0.04 | -86.21 | -80.0 | -0.05 | -104.13 | 64.29 | 0.03 | -40.0 | -25.0 | 7.32 | -16.59 | 44.51 | 0.02 | -60.0 | -77.78 | 15.83 | 2.13 | 91.88 | 3.98 | 3.11 | 0 | 0 | 0 | 0 | 10.44 | 0.0 | 0.0 | 1.84 | 0.0 | 12.88 | 0.97 | 0.0 | 0.0 | 6.99 | 14.22 | 60.69 | 9.8 | 9.74 | 41.01 | 15.4 | 12.24 | 25.71 | 22.39 | 12.85 | 34.88 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.74 | 825.0 | 76.19 | 2.32 | -7.57 | -76.06 | 0.39 | 143.75 | 0 | 0 | 0 | 0 | 0.29 | 625.0 | -39.58 | 1.21 | 676.19 | 32.97 | 0.05 | 66.67 | -37.5 | 8.77 | 122.22 | -19.96 | 0.05 | -28.57 | -54.55 | 15.5 | 54.69 | 93.27 | 3.86 | -5.62 | 0 | 0 | 0 | 0 | 10.44 | 0.0 | 0.0 | 1.84 | 0.0 | 12.88 | 0.97 | 0.0 | 0.0 | 6.12 | 35.1 | 50.37 | 8.93 | 21.66 | 33.88 | 13.72 | -25.03 | 81.96 | 19.84 | -13.1 | 70.89 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.08 | -80.95 | -20.0 | 2.51 | -66.67 | -78.12 | 0.16 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -42.86 | -0.21 | -61.54 | -520.0 | 0.03 | 0.0 | -66.67 | 3.95 | 3.95 | 0 | 0.07 | 0.0 | -41.67 | 10.02 | -5.92 | 6.26 | 4.09 | 0 | 0 | 0 | 0 | 0 | 10.44 | 0.0 | 0.0 | 1.84 | 12.88 | 12.88 | 0.97 | 0.0 | 0.0 | 4.53 | -2.58 | 116.75 | 7.34 | 1.1 | 56.17 | 18.3 | -17.94 | 20.32 | 22.83 | -15.29 | 31.97 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.42 | 5.0 | 223.08 | 7.53 | -11.62 | -36.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -80.0 | 0.0 | -0.13 | 7.14 | 18.75 | 0.03 | -25.0 | -25.0 | 3.80 | -25.0 | 0 | 0.07 | -22.22 | -41.67 | 10.65 | 29.09 | 41.25 | 0 | 0 | 0 | 0 | 0 | 0 | 10.44 | 0.0 | 5.45 | 1.63 | 0.0 | 7.24 | 0.97 | 0.0 | 0.0 | 4.65 | 6.9 | 41.77 | 7.26 | 4.46 | 25.61 | 22.3 | 82.04 | 205.48 | 26.95 | 62.35 | 154.73 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.4 | -4.76 | -11.11 | 8.52 | -12.07 | -27.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -58.33 | 42.86 | -0.14 | -115.38 | -180.0 | 0.04 | -50.0 | -20.0 | 5.06 | -53.8 | 0 | 0.09 | -18.18 | -25.0 | 8.25 | 2.87 | 0.73 | 0 | 0 | 0 | 0 | 0 | 0 | 10.44 | 0.0 | 5.45 | 1.63 | 0.0 | 7.24 | 0.97 | 0.0 | 0.0 | 4.35 | 6.88 | 23.93 | 6.95 | 4.2 | 15.64 | 12.25 | 62.47 | 27.34 | 16.6 | 42.98 | 26.43 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.42 | 320.0 | 0.0 | 9.69 | -15.52 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.48 | 585.71 | 0.0 | 0.91 | 1720.0 | 0.0 | 0.08 | -11.11 | 0.0 | 10.96 | 0 | 0.0 | 0.11 | -8.33 | 0.0 | 8.02 | -14.95 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.44 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 4.07 | 94.74 | 0.0 | 6.67 | 41.91 | 0.0 | 7.54 | -50.43 | 0.0 | 11.61 | -32.89 | 0.0 | 0.00 | 0 | 0.0 |
