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) | 5.94 | -12.65 | 1.2 | -25.0 | 0 | 0 | 0 | 0 | 23.17 | -13.19 | 1.07 | -32.28 | 4.21 | -24.28 | 18.17 | -12.78 | 1.44 | -27.27 | 0.3 | 0.0 | 0 | 0 | 0.14 | -6.67 | 7.88 | 0.0 | 0.61 | 35.56 | 0.92 | -32.35 | 2.93 | 53.4 | 4.46 | 19.89 | -1.47 | 0 | 1.46 | 147.46 | 0.00 | 0 |
| 2022 (9) | 6.8 | 26.63 | 1.6 | 25.0 | 0.29 | 7.41 | 0 | 0 | 26.69 | 28.01 | 1.58 | 105.19 | 5.56 | 39.7 | 20.83 | 9.13 | 1.98 | 5.32 | 0.3 | 0.0 | 1.1 | -12.7 | 0.15 | 7.14 | 7.88 | 2.2 | 0.45 | 18.42 | 1.36 | 47.83 | 1.91 | 66.09 | 3.72 | 51.84 | -1.32 | 0 | 0.59 | 0 | 0.00 | 0 |
| 2021 (8) | 5.37 | -13.8 | 1.28 | -14.67 | 0.27 | 92.86 | 0 | 0 | 20.85 | 9.33 | 0.77 | -60.1 | 3.98 | 12.11 | 19.09 | 2.54 | 1.88 | 20.51 | 0.3 | -11.76 | 1.26 | -19.75 | 0.14 | -26.32 | 7.71 | 0.0 | 0.38 | 100.0 | 0.92 | 22.67 | 1.15 | -39.47 | 2.45 | -13.43 | -1.36 | 0 | -0.21 | 0 | 0.00 | 0 |
| 2020 (7) | 6.23 | 84.32 | 1.5 | -26.83 | 0.14 | 75.0 | 0 | 0 | 19.07 | -18.95 | 1.93 | 164.38 | 3.55 | -14.87 | 18.62 | 5.04 | 1.56 | -11.86 | 0.34 | -72.58 | 1.57 | 2516.67 | 0.19 | 850.0 | 7.71 | -9.4 | 0.19 | 72.73 | 0.75 | 15.38 | 1.9 | 160.27 | 2.83 | 88.67 | -0.92 | 0 | 0.98 | 0 | 0.00 | 0 |
| 2019 (6) | 3.38 | 13.42 | 2.05 | -28.82 | 0.08 | -86.89 | 0 | 0 | 23.53 | -15.6 | 0.73 | -31.78 | 4.17 | -25.67 | 17.72 | -11.93 | 1.77 | -4.84 | 1.24 | 37.78 | 0.06 | -57.14 | 0.02 | 0.0 | 8.51 | 1.07 | 0.11 | 1000.0 | 0.65 | 242.11 | 0.73 | -29.81 | 1.5 | 20.97 | -0.75 | 0 | -0.02 | 0 | 0.00 | 0 |
| 2018 (5) | 2.98 | -4.18 | 2.88 | 38.46 | 0.61 | 10.91 | 0 | 0 | 27.88 | 22.07 | 1.07 | 5.94 | 5.61 | 11.31 | 20.12 | -8.81 | 1.86 | -23.46 | 0.9 | 0.0 | 0.14 | -72.55 | 0.02 | -60.0 | 8.42 | 1.2 | 0.01 | -97.22 | 0.19 | 0.0 | 1.04 | 0 | 1.24 | 520.0 | -0.65 | 0 | 0.39 | 0 | 0.00 | 0 |
| 2017 (4) | 3.11 | 21.48 | 2.08 | -32.25 | 0.55 | -87.3 | 0 | 0 | 22.84 | 27.53 | 1.01 | 0 | 5.04 | 24.14 | 22.07 | -2.66 | 2.43 | 19.7 | 0.9 | -1.1 | 0.51 | -59.2 | 0.05 | -50.0 | 8.32 | 32.48 | 0.36 | 0.0 | 0.19 | 0.0 | -0.35 | 0 | 0.2 | 0 | -0.57 | 0 | -0.92 | 0 | 0.00 | 0 |
| 2016 (3) | 2.56 | -33.68 | 3.07 | -10.23 | 4.33 | 14.85 | 0 | 0 | 17.91 | -1.97 | -1.36 | 0 | 4.06 | -0.98 | 22.67 | 1.01 | 2.03 | 2.53 | 0.91 | 0 | 1.25 | -41.86 | 0.1 | -50.0 | 6.28 | 0.0 | 0.36 | 0.0 | 0.19 | 0.0 | -1.36 | 0 | -0.81 | 0 | -0.37 | 0 | -1.73 | 0 | 0.00 | 0 |
| 2015 (2) | 3.86 | 30.41 | 3.42 | 57.6 | 3.77 | 625.0 | 0 | 0 | 18.27 | -12.79 | -1.49 | 0 | 4.1 | -8.28 | 22.44 | 5.18 | 1.98 | 15.12 | 0 | 0 | 2.15 | -48.81 | 0.2 | -28.57 | 6.28 | 0.0 | 0.36 | -49.3 | 0.19 | 0.0 | -1.49 | 0 | -0.94 | 0 | 0.37 | -33.93 | -1.12 | 0 | 0.00 | 0 |
| 2014 (1) | 2.96 | 69.14 | 2.17 | -31.33 | 0.52 | 4.0 | 0 | 0 | 20.95 | -0.95 | -0.4 | 0 | 4.47 | -29.05 | 21.34 | -28.37 | 1.72 | -21.82 | 0 | 0 | 4.2 | 164.15 | 0.28 | -12.5 | 6.28 | 0.0 | 0.71 | 0.0 | 0.19 | 0.0 | -0.35 | 0 | 0.55 | -45.0 | 0.56 | 1300.0 | 0.21 | 50.0 | 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) | 2.67 | -19.34 | -52.66 | 1.89 | 43.18 | 33.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.77 | 6.11 | 9.55 | 0.43 | 2.38 | 13.16 | 5.38 | -2.18 | 9.57 | 22.27 | -4.57 | 14.24 | 1.57 | 1.95 | 13.77 | 0.3 | -3.23 | -3.23 | 0 | 0 | 0 | 0.12 | 0.0 | 9.09 | 7.83 | 0.0 | -0.63 | 0.72 | 0.0 | 18.03 | 1.36 | 0.0 | 47.83 | 3.25 | 15.66 | 21.72 | 5.32 | 8.79 | 26.67 | -0.73 | 2.67 | -12.31 | 2.52 | 22.33 | 24.75 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.31 | -22.84 | -50.08 | 1.32 | 5.6 | -33.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.38 | 16.64 | 11.54 | 0.42 | 23.53 | 61.54 | 5.5 | 19.83 | 17.27 | 23.33 | 16.47 | 32.45 | 1.54 | 10.79 | -2.53 | 0.31 | 0.0 | 3.33 | 0 | 0 | -100.0 | 0.12 | -14.29 | -20.0 | 7.83 | 0.0 | -0.63 | 0.72 | 18.03 | 18.03 | 1.36 | 47.83 | 47.83 | 2.81 | -4.42 | 22.71 | 4.89 | 9.4 | 28.35 | -0.75 | 3.85 | 25.74 | 2.06 | -4.63 | 60.94 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.29 | -27.78 | -35.87 | 1.25 | 4.17 | -28.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.47 | -1.26 | -4.37 | 0.34 | 25.93 | 112.5 | 4.59 | 9.03 | -2.96 | 20.03 | 10.22 | 15.0 | 1.39 | -3.47 | -15.24 | 0.31 | 3.33 | 3.33 | 0 | 0 | -100.0 | 0.14 | 0.0 | -12.5 | 7.83 | -0.63 | -0.63 | 0.61 | 0.0 | 35.56 | 0.92 | 0.0 | -32.35 | 2.94 | 0.34 | 68.97 | 4.47 | 0.22 | 25.92 | -0.78 | 46.94 | 40.0 | 2.16 | 47.95 | 390.91 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.94 | 5.32 | -12.65 | 1.2 | -15.49 | -25.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.54 | -10.36 | -26.82 | 0.27 | -28.95 | 80.0 | 4.21 | -14.26 | -24.28 | 18.18 | -6.74 | -12.77 | 1.44 | 4.35 | -27.27 | 0.3 | -3.23 | 0.0 | 0 | 0 | -100.0 | 0.14 | 27.27 | -6.67 | 7.88 | 0.0 | 0.0 | 0.61 | 0.0 | 35.56 | 0.92 | 0.0 | -32.35 | 2.93 | 9.74 | 53.4 | 4.46 | 6.19 | 19.89 | -1.47 | -126.15 | -11.36 | 1.46 | -27.72 | 147.46 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.64 | -14.93 | -10.19 | 1.42 | -28.64 | 1.43 | 0.09 | -43.75 | -70.97 | 0 | 0 | 0 | 6.18 | 8.04 | -18.79 | 0.38 | 46.15 | -47.22 | 4.91 | 4.69 | -22.31 | 19.49 | 10.63 | -22.93 | 1.38 | -12.66 | -32.02 | 0.31 | 3.33 | 3.33 | 0 | -100.0 | -100.0 | 0.11 | -26.67 | 0.0 | 7.88 | 0.0 | 2.2 | 0.61 | 0.0 | 35.56 | 0.92 | 0.0 | -32.35 | 2.67 | 16.59 | 51.7 | 4.2 | 10.24 | 17.98 | -0.65 | 35.64 | 19.75 | 2.02 | 57.81 | 112.63 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.63 | -0.9 | 5.91 | 1.99 | 14.37 | 84.26 | 0.16 | -44.83 | -42.86 | 0 | 0 | 0 | 5.72 | 0.0 | -8.48 | 0.26 | 62.5 | -40.91 | 4.69 | -0.85 | -4.87 | 17.62 | 1.13 | -17.98 | 1.58 | -3.66 | -6.51 | 0.3 | 0.0 | 0.0 | 0.08 | -89.74 | -93.39 | 0.15 | -6.25 | 25.0 | 7.88 | 0.0 | 2.2 | 0.61 | 35.56 | 35.56 | 0.92 | -32.35 | -32.35 | 2.29 | 31.61 | 120.19 | 3.81 | 7.32 | 33.68 | -1.01 | 22.31 | 10.62 | 1.28 | 190.91 | 1522.22 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.69 | -1.62 | 23.43 | 1.74 | 8.75 | 46.22 | 0.29 | 0.0 | 7.41 | 0 | 0 | 0 | 5.72 | -24.44 | 8.95 | 0.16 | 6.67 | -38.46 | 4.73 | -14.93 | 9.24 | 17.42 | -16.4 | -10.28 | 1.64 | -17.17 | 6.49 | 0.3 | 0.0 | -3.23 | 0.78 | -29.09 | -36.59 | 0.16 | 6.67 | 23.08 | 7.88 | 0.0 | 2.2 | 0.45 | 0.0 | 18.42 | 1.36 | 0.0 | 47.83 | 1.74 | -8.9 | 23.4 | 3.55 | -4.57 | 31.0 | -1.3 | 1.52 | -14.04 | 0.44 | -25.42 | 62.96 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.8 | 8.28 | 26.63 | 1.6 | 14.29 | 25.0 | 0.29 | -6.45 | 7.41 | 0 | 0 | 0 | 7.57 | -0.53 | 28.74 | 0.15 | -79.17 | -61.54 | 5.56 | -12.03 | 39.7 | 20.84 | -17.6 | 9.17 | 1.98 | -2.46 | 5.32 | 0.3 | 0.0 | 0.0 | 1.1 | -10.57 | -12.7 | 0.15 | 36.36 | 7.14 | 7.88 | 2.2 | 2.2 | 0.45 | 0.0 | 18.42 | 1.36 | 0.0 | 47.83 | 1.91 | 8.52 | 66.09 | 3.72 | 4.49 | 51.84 | -1.32 | -62.96 | 2.94 | 0.59 | -37.89 | 380.95 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.28 | 0.32 | 33.33 | 1.4 | 29.63 | -14.63 | 0.31 | 10.71 | 14.81 | 0 | 0 | 0 | 7.61 | 21.76 | 36.62 | 0.72 | 63.64 | 227.27 | 6.32 | 28.19 | 51.56 | 25.29 | 17.73 | 24.27 | 2.03 | 20.12 | -0.98 | 0.3 | 0.0 | -3.23 | 1.23 | 1.65 | -8.21 | 0.11 | -8.33 | -26.67 | 7.71 | 0.0 | 0.0 | 0.45 | 0.0 | 18.42 | 1.36 | 0.0 | 47.83 | 1.76 | 69.23 | 131.58 | 3.56 | 24.91 | 72.82 | -0.81 | 28.32 | 38.64 | 0.95 | 1155.56 | 269.64 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.26 | 15.5 | 6.83 | 1.08 | -9.24 | -34.94 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | 6.25 | 19.05 | 11.61 | 0.44 | 69.23 | 300.0 | 4.93 | 13.86 | 23.87 | 21.48 | 10.63 | 9.57 | 1.69 | 9.74 | -17.96 | 0.3 | -3.23 | -6.25 | 1.21 | -1.63 | -13.57 | 0.12 | -7.69 | -25.0 | 7.71 | 0.0 | 0.0 | 0.45 | 18.42 | 136.84 | 1.36 | 47.83 | 81.33 | 1.04 | -26.24 | -49.51 | 2.85 | 5.17 | -4.68 | -1.13 | 0.88 | 4.24 | -0.09 | -133.33 | -110.23 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.42 | 0.93 | -8.29 | 1.19 | -7.03 | -1.65 | 0.27 | 0.0 | 28.57 | 0 | 0 | 0 | 5.25 | -10.71 | 38.16 | 0.26 | -33.33 | 420.0 | 4.33 | 8.79 | 101.4 | 19.42 | 1.72 | 64.46 | 1.54 | -18.09 | -25.6 | 0.31 | 3.33 | -6.06 | 1.23 | -2.38 | -18.0 | 0.13 | -7.14 | -27.78 | 7.71 | 0.0 | 0.0 | 0.38 | 0.0 | 100.0 | 0.92 | 0.0 | 22.67 | 1.41 | 22.61 | -27.69 | 2.71 | 10.61 | -5.9 | -1.14 | 16.18 | -16.33 | 0.27 | 228.57 | -72.16 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.37 | 14.01 | -13.8 | 1.28 | -21.95 | -14.67 | 0.27 | 0.0 | 92.86 | 0 | 0 | 0 | 5.88 | 5.57 | 6.52 | 0.39 | 77.27 | 250.0 | 3.98 | -4.56 | 12.11 | 19.09 | -6.2 | 2.54 | 1.88 | -8.29 | 20.51 | 0.3 | -3.23 | -11.76 | 1.26 | -5.97 | -19.75 | 0.14 | -6.67 | -26.32 | 7.71 | 0.0 | 0.0 | 0.38 | 0.0 | 100.0 | 0.92 | 0.0 | 22.67 | 1.15 | 51.32 | -39.47 | 2.45 | 18.93 | -13.43 | -1.36 | -3.03 | -47.83 | -0.21 | 62.5 | -121.43 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.71 | -19.62 | -21.63 | 1.64 | -1.2 | -1.8 | 0.27 | 0.0 | 285.71 | 0 | 0 | 0 | 5.57 | -0.54 | 3.53 | 0.22 | 100.0 | -21.43 | 4.17 | 4.77 | 9.45 | 20.35 | 3.8 | 4.53 | 2.05 | -0.49 | 64.0 | 0.31 | -3.12 | -11.43 | 1.34 | -4.29 | -19.76 | 0.15 | -6.25 | 0.0 | 7.71 | 0.0 | 0.0 | 0.38 | 100.0 | 100.0 | 0.92 | 22.67 | 22.67 | 0.76 | -63.11 | -65.3 | 2.06 | -31.1 | -34.19 | -1.32 | -11.86 | -60.98 | -0.56 | -163.64 | -140.88 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.86 | -0.85 | 3.72 | 1.66 | 37.19 | -25.89 | 0.27 | 28.57 | 0 | 0 | 0 | 0 | 5.6 | 47.37 | 59.54 | 0.11 | 120.0 | -94.15 | 3.98 | 85.12 | 45.79 | 19.61 | 66.06 | 0 | 2.06 | -0.48 | 41.1 | 0.32 | -3.03 | -5.88 | 1.4 | -6.67 | 0 | 0.16 | -11.11 | 1500.0 | 7.71 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 2.06 | 5.64 | 7.85 | 2.99 | 3.82 | 4.91 | -1.18 | -20.41 | -47.5 | 0.88 | -9.28 | -20.72 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.91 | -5.14 | 49.62 | 1.21 | -19.33 | -64.52 | 0.21 | 50.0 | 0 | 0 | 0 | 0 | 3.8 | -31.16 | -18.45 | 0.05 | 119.23 | 66.67 | 2.15 | -39.44 | -30.19 | 11.81 | -36.58 | 0 | 2.07 | 32.69 | 35.29 | 0.33 | -2.94 | -5.71 | 1.5 | -4.46 | 0 | 0.18 | -5.26 | 800.0 | 7.71 | 0.0 | 0.0 | 0.19 | 0.0 | 72.73 | 0.75 | 0.0 | 15.38 | 1.95 | 2.63 | 156.58 | 2.88 | 1.77 | 88.24 | -0.98 | -6.52 | -22.5 | 0.97 | -1.02 | 2525.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.23 | 3.66 | 83.24 | 1.5 | -10.18 | -26.83 | 0.14 | 100.0 | 75.0 | 0 | 0 | 0 | 5.52 | 2.6 | -8.31 | -0.26 | -192.86 | -218.18 | 3.55 | -6.82 | -14.87 | 18.62 | -4.38 | 0 | 1.56 | 24.8 | -11.86 | 0.34 | -2.86 | -72.58 | 1.57 | -5.99 | 2516.67 | 0.19 | 26.67 | 850.0 | 7.71 | 0.0 | -9.4 | 0.19 | 0.0 | 72.73 | 0.75 | 0.0 | 15.38 | 1.9 | -13.24 | 160.27 | 2.83 | -9.58 | 88.67 | -0.92 | -12.2 | -22.67 | 0.98 | -28.47 | 5000.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.01 | 6.37 | 0.0 | 1.67 | -25.45 | 0.0 | 0.07 | 0 | 0.0 | 0 | 0 | 0.0 | 5.38 | 53.28 | 0.0 | 0.28 | -85.11 | 0.0 | 3.81 | 39.56 | 0.0 | 19.47 | 0 | 0.0 | 1.25 | -14.38 | 0.0 | 0.35 | 2.94 | 0.0 | 1.67 | 0 | 0.0 | 0.15 | 1400.0 | 0.0 | 7.71 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 2.19 | 14.66 | 0.0 | 3.13 | 9.82 | 0.0 | -0.82 | -2.5 | 0.0 | 1.37 | 23.42 | 0.0 | 0.00 | 0 | 0.0 |
