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) | 2.86 | 2.88 | 2.4 | -20.0 | 23.88 | 6184.21 | 0 | 0 | 5.73 | 267.31 | 1.1 | 0 | 0.07 | -46.15 | 1.22 | -85.34 | 36.6 | -1.05 | 3.72 | -1.06 | 0 | 0 | 0 | 0 | 13.77 | 0.0 | 0 | 0 | 0.52 | 0.0 | 1.1 | 0 | 1.62 | 217.65 | -0.25 | 0 | 0.85 | 0 | 0.00 | 0 |
| 2022 (9) | 2.78 | 14.88 | 3.0 | -42.31 | 0.38 | -98.15 | 0 | 0 | 1.56 | -19.17 | -0.38 | 0 | 0.13 | -31.58 | 8.33 | -15.35 | 36.99 | 11.11 | 3.76 | 2.73 | 27.29 | 4034.85 | 0 | 0 | 13.77 | 0.0 | 0.37 | 0.0 | 0.52 | 0.0 | -0.38 | 0 | 0.51 | -42.7 | -0.23 | 0 | -0.61 | 0 | 0.00 | 0 |
| 2021 (8) | 2.42 | -10.37 | 5.2 | 108.0 | 20.57 | 5459.46 | 0 | 0 | 1.93 | -60.69 | -0.17 | 0 | 0.19 | 58.33 | 9.84 | 302.81 | 33.29 | 6.46 | 3.66 | 0.27 | 0.66 | -96.89 | 0 | 0 | 13.77 | 0.0 | 0.37 | -15.91 | 0.52 | 0.0 | 0 | 0 | 0.89 | 0.0 | -0.09 | 0 | -0.09 | 0 | 0.00 | 0 |
| 2020 (7) | 2.7 | -22.41 | 2.5 | -20.63 | 0.37 | -97.7 | 0 | 0 | 4.91 | -10.73 | -0.07 | 0 | 0.12 | -57.14 | 2.44 | -51.99 | 31.27 | -3.55 | 3.65 | 0.0 | 21.24 | 278.61 | 0 | 0 | 13.77 | 0.0 | 0.44 | 0.0 | 0.52 | 0.0 | -0.07 | 0 | 0.89 | -7.29 | -0.45 | 0 | -0.52 | 0 | 0.00 | 0 |
| 2019 (6) | 3.48 | 1.75 | 3.15 | -4.55 | 16.09 | 0 | 0 | 0 | 5.5 | 23.04 | 0 | 0 | 0.28 | -52.54 | 5.09 | -61.43 | 32.42 | 18.84 | 3.65 | -0.27 | 5.61 | -64.94 | 0 | 0 | 13.77 | 0.0 | 0.44 | -35.29 | 0.52 | 0.0 | 0 | 0 | 0.96 | 0.0 | -0.64 | 0 | -0.64 | 0 | 0.00 | 0 |
| 2018 (5) | 3.42 | -24.84 | 3.3 | 22.22 | 0 | 0 | 0 | 0 | 4.47 | -15.18 | -0.29 | 0 | 0.59 | 47.5 | 13.20 | 73.9 | 27.28 | 1.07 | 3.66 | -1.61 | 16.0 | 0.0 | 0 | 0 | 13.77 | 0.0 | 0.68 | 0.0 | 0.52 | 126.09 | -0.24 | 0 | 0.96 | -23.2 | -0.55 | 0 | -0.79 | 0 | 0.00 | 0 |
| 2017 (4) | 4.55 | 10.98 | 2.7 | 80.0 | 0 | 0 | 0 | 0 | 5.27 | -42.9 | -0.4 | 0 | 0.4 | 53.85 | 7.59 | 169.45 | 26.99 | 2.47 | 3.72 | 207.44 | 16.0 | 0 | 0.02 | -50.0 | 13.77 | 0.0 | 0.68 | 11.48 | 0.23 | 0.0 | 0.34 | -64.21 | 1.25 | -30.17 | -0.52 | 0 | -0.18 | 0 | 0.00 | 0 |
| 2016 (3) | 4.1 | 88.94 | 1.5 | 36.36 | 16.0 | 14.29 | 0 | 0 | 9.23 | 5.25 | 0.65 | 0 | 0.26 | -76.99 | 2.82 | -78.14 | 26.34 | -0.68 | 1.21 | 2.54 | 0 | 0 | 0.04 | -20.0 | 13.77 | 0.0 | 0.61 | 0.0 | 0.23 | 0.0 | 0.95 | 115.91 | 1.79 | 40.94 | -0.25 | 0 | 0.7 | 112.12 | 0.00 | 0 |
| 2015 (2) | 2.17 | 28.4 | 1.1 | 307.41 | 14.0 | 0 | 0 | 0 | 8.77 | 4.4 | -0.38 | 0 | 1.13 | 7.62 | 12.88 | 3.08 | 26.52 | 1.73 | 1.18 | 11.32 | 2.0 | -87.34 | 0.05 | 0 | 13.77 | -0.65 | 0.61 | 1.67 | 0.23 | 0.0 | 0.44 | -66.41 | 1.27 | -40.65 | -0.11 | 0 | 0.33 | -74.42 | 0.00 | 0 |
| 2014 (1) | 1.69 | -79.16 | 0.27 | -83.12 | 0 | 0 | 0 | 0 | 8.4 | 8.95 | 0.13 | 0 | 1.05 | 16.67 | 12.50 | 7.08 | 26.07 | 18.18 | 1.06 | 0.0 | 15.8 | 0.0 | 0 | 0 | 13.86 | 0.0 | 0.6 | 0.0 | 0.23 | 0.0 | 1.31 | -18.12 | 2.14 | -11.57 | -0.02 | 0 | 1.29 | -14.0 | 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) | 7.74 | 92.06 | 125.66 | 2.0 | 33.33 | -55.56 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 15.93 | 113.83 | 6026.92 | 6.71 | 137.94 | 9685.71 | 0.05 | -50.0 | -37.5 | 0.14 | -72.19 | -97.43 | 22.5 | -24.85 | -42.11 | 3.72 | 0.0 | 0.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.11 | 0.0 | 0 | 0.25 | 0.0 | -51.92 | 12.77 | 110.73 | 5011.54 | 13.13 | 104.84 | 4950.0 | -0.24 | -9.09 | 7.69 | 12.53 | 114.55 | 2509.62 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.03 | -12.77 | 48.71 | 1.5 | -25.0 | -63.41 | 6.9 | -63.02 | 1715.79 | 0 | 0 | 0 | 7.45 | 3.76 | 1913.51 | 2.82 | -3.75 | 4800.0 | 0.1 | 42.86 | 11.11 | 0.51 | -8.64 | -90.84 | 29.94 | -10.06 | -20.73 | 3.72 | 0.27 | -0.53 | 0 | 0 | -100.0 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.11 | 0 | 0 | 0.25 | -51.92 | -51.92 | 6.06 | 50.37 | 3289.47 | 6.41 | 40.88 | 1842.42 | -0.22 | 15.38 | 4.35 | 5.84 | 54.91 | 1490.48 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.62 | 61.54 | 70.48 | 2.0 | -16.67 | -44.44 | 18.66 | -21.86 | 4810.53 | 0 | 0 | 0 | 7.18 | 51.16 | 1894.44 | 2.93 | 115.44 | 2353.85 | 0.07 | 0.0 | -41.67 | 0.56 | -54.3 | -92.52 | 33.29 | -9.04 | -10.87 | 3.71 | -0.27 | -1.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.52 | 0.0 | 0.0 | 4.03 | 266.36 | 890.2 | 4.55 | 180.86 | 1097.37 | -0.26 | -4.0 | -13.04 | 3.77 | 343.53 | 609.46 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.86 | -16.62 | 2.88 | 2.4 | -46.67 | -20.0 | 23.88 | 6184.21 | 6184.21 | 0 | 0 | 0 | 4.75 | 1726.92 | 932.61 | 1.36 | 2042.86 | 666.67 | 0.07 | -12.5 | -46.15 | 1.22 | -77.9 | -85.37 | 36.6 | -5.84 | -1.05 | 3.72 | 0.27 | -1.06 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.52 | 0.0 | 0.0 | 1.1 | 523.08 | 389.47 | 1.62 | 523.08 | 217.65 | -0.25 | 3.85 | -8.7 | 0.85 | 263.46 | 239.34 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.43 | 26.57 | 30.92 | 4.5 | 9.76 | -50.55 | 0.38 | 0.0 | -98.15 | 0 | 0 | 0 | 0.26 | -29.73 | -39.53 | -0.07 | -16.67 | -16.67 | 0.08 | -11.11 | 0.0 | 5.52 | -0.69 | 3.45 | 38.87 | 2.91 | 6.55 | 3.71 | -0.8 | -1.33 | 27.0 | -0.37 | 7005.26 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.52 | 0.0 | 0.0 | -0.26 | -36.84 | -85.71 | 0.26 | -21.21 | -65.33 | -0.26 | -13.04 | -18.18 | -0.52 | -23.81 | -44.44 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.71 | 0.0 | 18.34 | 4.1 | 13.89 | -44.59 | 0.38 | 0.0 | -98.15 | 0 | 0 | 0 | 0.37 | 2.78 | 2.78 | -0.06 | 53.85 | -20.0 | 0.09 | -25.0 | 0.0 | 5.56 | -25.46 | -9.26 | 37.77 | 1.12 | 6.18 | 3.74 | -0.27 | -1.06 | 27.1 | -0.33 | 5545.83 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.52 | 0.0 | 0.0 | -0.19 | 62.75 | -137.5 | 0.33 | -13.16 | -59.26 | -0.23 | 0.0 | -21.05 | -0.42 | 43.24 | -55.56 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.71 | -2.52 | 22.07 | 3.6 | 20.0 | -40.0 | 0.38 | 0.0 | -98.15 | 0 | 0 | 0 | 0.36 | -21.74 | 16.13 | -0.13 | 45.83 | -333.33 | 0.12 | -7.69 | -29.41 | 7.45 | -10.56 | -38.18 | 37.35 | 0.97 | 9.15 | 3.75 | -0.27 | -0.53 | 27.19 | -0.37 | 4670.18 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.51 | -34.21 | -1600.0 | 0.38 | -25.49 | -55.81 | -0.23 | 0.0 | -91.67 | -0.74 | -21.31 | -393.33 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.78 | 6.11 | 14.88 | 3.0 | -67.03 | -42.31 | 0.38 | -98.15 | -98.15 | 0 | 0 | 0 | 0.46 | 6.98 | 15.0 | -0.24 | -300.0 | -700.0 | 0.13 | 62.5 | -31.58 | 8.33 | 56.25 | -15.35 | 36.99 | 1.4 | 11.11 | 3.76 | 0.0 | 2.73 | 27.29 | 7081.58 | 4034.85 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.38 | -171.43 | 0 | 0.51 | -32.0 | -42.7 | -0.23 | -4.55 | -155.56 | -0.61 | -69.44 | -577.78 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.62 | 14.41 | 5.22 | 9.1 | 22.97 | 145.95 | 20.58 | 0.0 | 5462.16 | 0 | 0 | 0 | 0.43 | 19.44 | 7.5 | -0.06 | -20.0 | 73.91 | 0.08 | -11.11 | -33.33 | 5.33 | -12.89 | 11.56 | 36.48 | 2.56 | 13.15 | 3.76 | -0.53 | 3.3 | 0.38 | -20.83 | -98.19 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.14 | -75.0 | -566.67 | 0.75 | -7.41 | -17.58 | -0.22 | -15.79 | -175.0 | -0.36 | -33.33 | -620.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.29 | 3.15 | -7.66 | 7.4 | 23.33 | 174.07 | 20.58 | 0.05 | 5462.16 | 0 | 0 | 0 | 0.36 | 16.13 | 20.0 | -0.05 | -66.67 | 58.33 | 0.09 | -47.06 | -25.0 | 6.12 | -49.22 | 86.22 | 35.57 | 3.95 | 13.39 | 3.78 | 0.27 | 3.28 | 0.48 | -15.79 | -97.72 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.37 | 0.0 | -15.91 | 0.52 | 0.0 | 0.0 | -0.08 | -166.67 | -144.44 | 0.81 | -5.81 | -29.57 | -0.19 | -58.33 | -850.0 | -0.27 | -80.0 | -268.75 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.22 | -8.26 | -6.33 | 6.0 | 15.38 | 140.0 | 20.57 | 0.0 | 5459.46 | 0 | 0 | 0 | 0.31 | -22.5 | -62.65 | -0.03 | 0.0 | -114.29 | 0.17 | -10.53 | 70.0 | 12.06 | 22.47 | 438.94 | 34.22 | 2.79 | 9.96 | 3.77 | 3.01 | 3.01 | 0.57 | -13.64 | -97.3 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.37 | 0.0 | -15.91 | 0.52 | 0.0 | 0.0 | -0.03 | 0 | -121.43 | 0.86 | -3.37 | -21.82 | -0.12 | -33.33 | 53.85 | -0.15 | -66.67 | -25.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.42 | -2.81 | -10.37 | 5.2 | 40.54 | 108.0 | 20.57 | 5459.46 | 5459.46 | 0 | 0 | 0 | 0.4 | 0.0 | -59.18 | -0.03 | 86.96 | -127.27 | 0.19 | 58.33 | 58.33 | 9.84 | 105.92 | 302.81 | 33.29 | 3.26 | 6.46 | 3.66 | 0.55 | 0.27 | 0.66 | -96.85 | -96.89 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.37 | 0.0 | -15.91 | 0.52 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 0.89 | -2.2 | 0.0 | -0.09 | -12.5 | 80.0 | -0.09 | -80.0 | 82.69 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.49 | 0.4 | -10.11 | 3.7 | 37.04 | 19.35 | 0.37 | 0.0 | -2.63 | 0 | 0 | 0 | 0.4 | 33.33 | -74.03 | -0.23 | -91.67 | -209.52 | 0.12 | 0.0 | -20.0 | 4.78 | 45.42 | 91.24 | 32.24 | 2.77 | 2.48 | 3.64 | -0.55 | -0.27 | 20.96 | -0.43 | -1.73 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.37 | -15.91 | -15.91 | 0.52 | 0.0 | 0.0 | 0.03 | -83.33 | 116.67 | 0.91 | -20.87 | 16.67 | -0.08 | -300.0 | 86.89 | -0.05 | -131.25 | 93.67 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.48 | 4.64 | -13.59 | 2.7 | 8.0 | -16.92 | 0.37 | 0.0 | 32.14 | 0 | 0 | 0 | 0.3 | -63.86 | -73.21 | -0.12 | -157.14 | 70.0 | 0.12 | 20.0 | -60.0 | 3.29 | 46.96 | 0 | 31.37 | 0.8 | -2.06 | 3.66 | 0.0 | 0.55 | 21.05 | -0.47 | -1.73 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.18 | 28.57 | 146.15 | 1.15 | 4.55 | 101.75 | -0.02 | 92.31 | 96.72 | 0.16 | 233.33 | 116.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.37 | -12.22 | -25.94 | 2.5 | 0.0 | -20.63 | 0.37 | 0.0 | -97.71 | 0 | 0 | 0 | 0.83 | -15.31 | -34.65 | 0.21 | 90.91 | 2000.0 | 0.1 | -16.67 | -67.74 | 2.24 | -8.46 | 0 | 31.12 | -0.48 | -3.5 | 3.66 | 0.27 | 0.27 | 21.15 | -0.42 | 283.85 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.14 | 300.0 | 1300.0 | 1.1 | 23.6 | 13.4 | -0.26 | 42.22 | 64.86 | -0.12 | 76.92 | 83.56 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.7 | -2.53 | -22.41 | 2.5 | -19.35 | -20.63 | 0.37 | -2.63 | -97.7 | 0 | 0 | 0 | 0.98 | -36.36 | -52.66 | 0.11 | -47.62 | -62.07 | 0.12 | -20.0 | -57.14 | 2.44 | -2.24 | 0 | 31.27 | -0.6 | -3.55 | 3.65 | 0.0 | 0.0 | 21.24 | -0.42 | 278.61 | 0 | 0 | 0 | 13.77 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.07 | 61.11 | 0 | 0.89 | 14.1 | -7.29 | -0.45 | 26.23 | 29.69 | -0.52 | 34.18 | 18.75 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.77 | -3.48 | 0.0 | 3.1 | -4.62 | 0.0 | 0.38 | 35.71 | 0.0 | 0 | 0 | 0.0 | 1.54 | 37.5 | 0.0 | 0.21 | 152.5 | 0.0 | 0.15 | -50.0 | 0.0 | 2.50 | 0 | 0.0 | 31.46 | -1.78 | 0.0 | 3.65 | 0.27 | 0.0 | 21.33 | -0.42 | 0.0 | 0 | 0 | 0.0 | 13.77 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | -0.18 | 53.85 | 0.0 | 0.78 | 36.84 | 0.0 | -0.61 | 0.0 | 0.0 | -0.79 | 21.0 | 0.0 | 0.00 | 0 | 0.0 |
