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) | 6.99 | -0.14 | 2.1 | -57.75 | 1.46 | 0.0 | 0 | 0 | 26.98 | 10.62 | 3.52 | 4.76 | 5.11 | 18.01 | 18.94 | 6.68 | 6.34 | -19.24 | 0 | 0 | 14.49 | -9.15 | 0 | 0 | 16.53 | 0.0 | 1.14 | 42.5 | 0.99 | 0.0 | 7.92 | 23.75 | 10.05 | 22.71 | 0.39 | -26.42 | 8.31 | 19.91 | 0.00 | 0 |
| 2022 (9) | 7.0 | 16.67 | 4.97 | 37.29 | 1.46 | -21.51 | 0 | 0 | 24.39 | 24.25 | 3.36 | 441.94 | 4.33 | 10.18 | 17.75 | -11.32 | 7.85 | 5.51 | 0 | 0 | 15.95 | -16.4 | 0 | 0 | 16.53 | 0.0 | 0.8 | 8.11 | 0.99 | 0.0 | 6.4 | 77.78 | 8.19 | 53.66 | 0.53 | -13.11 | 6.93 | 64.61 | 0.00 | 0 |
| 2021 (8) | 6.0 | 34.53 | 3.62 | -44.31 | 1.86 | -14.29 | 0 | 0 | 19.63 | 2.83 | 0.62 | 67.57 | 3.93 | 26.77 | 20.02 | 23.29 | 7.44 | 33.81 | 0 | 0 | 19.08 | 48.14 | 0 | 0 | 16.53 | 0.0 | 0.74 | 5.71 | 0.99 | 0.0 | 3.6 | 7.78 | 5.33 | 5.75 | 0.61 | 29.79 | 4.21 | 10.5 | 0.00 | 0 |
| 2020 (7) | 4.46 | -22.57 | 6.5 | -24.15 | 2.17 | 38.22 | 0 | 0 | 19.09 | -20.26 | 0.37 | -75.5 | 3.1 | -19.06 | 16.24 | 1.5 | 5.56 | 16.81 | 0 | 0 | 12.88 | 20.49 | 0 | 0 | 16.53 | -8.01 | 0.7 | 27.27 | 0.99 | 0.0 | 3.34 | -13.7 | 5.04 | -6.84 | 0.47 | 571.43 | 3.81 | -3.3 | 0.00 | 0 |
| 2019 (6) | 5.76 | 29.44 | 8.57 | 71.4 | 1.57 | -1.88 | 0 | 0 | 23.94 | -0.91 | 1.51 | -22.56 | 3.83 | 3.23 | 16.00 | 4.18 | 4.76 | -14.7 | 0 | 0 | 10.69 | -11.87 | 0 | 0 | 17.97 | 0.0 | 0.55 | 52.78 | 0.99 | 0.0 | 3.87 | 14.84 | 5.41 | 14.62 | 0.07 | 0 | 3.94 | 16.91 | 0.00 | 0 |
| 2018 (5) | 4.45 | -27.29 | 5.0 | 0.0 | 1.6 | -13.04 | 0 | 0 | 24.16 | -8.42 | 1.95 | 18.18 | 3.71 | -9.51 | 15.36 | -1.2 | 5.58 | 15.05 | 0 | 0 | 12.13 | -0.41 | 0 | 0 | 17.97 | 0.0 | 0.36 | 89.47 | 0.99 | 0.0 | 3.37 | 39.26 | 4.72 | 31.11 | 0 | 0 | 3.37 | 37.55 | 0.00 | 0 |
| 2017 (4) | 6.12 | 13.54 | 5.0 | 163.16 | 1.84 | 0.0 | 0 | 0 | 26.38 | 1.27 | 1.65 | -25.34 | 4.1 | -9.09 | 15.54 | -10.23 | 4.85 | 13.85 | 0 | 0 | 12.18 | -13.12 | 0 | 0 | 17.97 | 0.0 | 0.19 | 0 | 0.99 | 0.0 | 2.42 | 25.39 | 3.6 | 23.71 | 0.03 | -83.33 | 2.45 | 16.11 | 0.00 | 0 |
| 2016 (3) | 5.39 | 79.07 | 1.9 | -35.81 | 1.84 | -82.61 | 0 | 0 | 26.05 | 4.83 | 2.21 | 0 | 4.51 | 13.6 | 17.31 | 8.37 | 4.26 | 5.97 | 0 | 0 | 14.02 | 133.28 | 0 | 0 | 17.97 | 0.0 | 0 | 0 | 0.99 | 0.0 | 1.93 | 0 | 2.91 | 0 | 0.18 | 63.64 | 2.11 | 0 | 0.00 | 0 |
| 2015 (2) | 3.01 | 62.7 | 2.96 | 0.34 | 10.58 | 241.29 | 0 | 0 | 24.85 | 0.44 | -1.9 | 0 | 3.97 | -13.88 | 15.98 | -14.26 | 4.02 | -16.08 | 0 | 0 | 6.01 | -57.56 | 0 | 0 | 17.97 | 0.0 | 0.01 | -98.72 | 0.99 | 0.0 | -1.91 | 0 | -0.91 | 0 | 0.11 | 175.0 | -1.8 | 0 | 0.00 | 0 |
| 2014 (1) | 1.85 | -43.6 | 2.95 | -13.24 | 3.1 | -17.99 | 0 | 0 | 24.74 | -0.12 | 0.07 | 0 | 4.61 | 1.54 | 18.63 | 1.66 | 4.79 | -1.84 | 0 | 0 | 14.16 | -12.65 | 0 | 0 | 17.97 | 0.56 | 0.78 | 0.0 | 0.99 | 0.0 | -0.77 | 0 | 1.0 | 8.7 | 0.04 | 0.0 | -0.73 | 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) | 4.26 | -28.4 | -4.48 | 2.8 | -16.42 | 460.0 | 4.23 | -5.16 | 189.73 | 0 | 0 | 0 | 7.35 | 14.84 | 5.76 | 1.14 | 9.62 | -16.79 | 4.91 | 5.36 | -4.66 | 17.19 | 3.89 | -13.94 | 7.87 | 1.03 | 27.97 | 0 | 0 | 0 | 10.71 | -0.46 | -28.36 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 1.49 | 0.0 | 30.7 | 0.99 | 0.0 | 0.0 | 9.29 | 13.85 | 32.34 | 11.77 | 10.72 | 28.63 | 0.28 | -12.5 | -67.06 | 9.57 | 12.85 | 21.6 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.95 | -1.65 | 75.52 | 3.35 | 570.0 | 45.65 | 4.46 | -1.55 | 205.48 | 0 | 0 | 0 | 6.4 | -11.36 | -4.48 | 1.04 | -38.46 | 28.4 | 4.66 | -12.24 | 1.53 | 16.55 | -11.31 | -11.6 | 7.79 | 15.41 | 15.24 | 0 | 0 | 0 | 10.76 | -3.41 | -29.3 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 1.49 | 30.7 | 30.7 | 0.99 | 0.0 | 0.0 | 8.16 | 9.38 | 44.17 | 10.63 | 10.84 | 36.63 | 0.32 | -49.21 | -38.46 | 8.48 | 4.82 | 37.22 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.05 | -13.45 | 75.87 | 0.5 | -76.19 | -67.53 | 4.53 | 210.27 | 210.27 | 0 | 0 | 0 | 7.22 | -4.87 | 25.78 | 1.69 | 85.71 | 284.09 | 5.31 | 3.91 | 28.88 | 18.66 | -1.49 | 11.86 | 6.75 | 6.47 | -7.79 | 0 | 0 | 0 | 11.14 | -23.12 | -28.91 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 1.14 | 0.0 | 42.5 | 0.99 | 0.0 | 0.0 | 7.46 | -5.81 | 43.74 | 9.59 | -4.58 | 37.39 | 0.63 | 61.54 | 14.55 | 8.09 | -2.65 | 40.94 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.99 | 56.73 | -0.14 | 2.1 | 320.0 | -57.75 | 1.46 | 0.0 | 0.0 | 0 | 0 | 0 | 7.59 | 9.21 | 18.78 | 0.91 | -33.58 | 93.62 | 5.11 | -0.78 | 18.01 | 18.94 | -5.19 | 6.68 | 6.34 | 3.09 | -19.24 | 0 | 0 | 0 | 14.49 | -3.08 | -9.15 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 1.14 | 0.0 | 42.5 | 0.99 | 0.0 | 0.0 | 7.92 | 12.82 | 23.75 | 10.05 | 9.84 | 22.71 | 0.39 | -54.12 | -26.42 | 8.31 | 5.59 | 19.91 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.46 | 31.56 | -46.33 | 0.5 | -78.26 | -91.83 | 1.46 | 0.0 | 15.87 | 0 | 0 | 0 | 6.95 | 3.73 | 22.14 | 1.37 | 69.14 | 17.09 | 5.15 | 12.2 | 24.4 | 19.98 | 6.72 | 13.64 | 6.15 | -9.02 | -22.93 | 0 | 0 | 0 | 14.95 | -1.77 | -14.81 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 1.14 | 0.0 | 42.5 | 0.99 | 0.0 | 0.0 | 7.02 | 24.03 | 18.38 | 9.15 | 17.61 | 18.52 | 0.85 | 63.46 | -9.57 | 7.87 | 27.35 | 14.56 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.39 | -1.45 | -56.43 | 2.3 | 49.35 | -60.95 | 1.46 | 0.0 | -17.05 | 0 | 0 | 0 | 6.7 | 16.72 | -2.62 | 0.81 | 84.09 | -28.95 | 4.59 | 11.41 | -8.57 | 18.72 | 12.23 | -15.13 | 6.76 | -7.65 | -5.19 | 0 | 0 | 0 | 15.22 | -2.87 | -14.64 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 1.14 | 42.5 | 42.5 | 0.99 | 0.0 | 0.0 | 5.66 | 9.06 | 18.91 | 7.78 | 11.46 | 18.78 | 0.52 | -5.45 | -40.91 | 6.18 | 7.67 | 9.57 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.44 | -50.86 | -41.79 | 1.54 | -69.01 | -71.53 | 1.46 | 0.0 | -17.05 | 0 | 0 | 0 | 5.74 | -10.17 | 5.71 | 0.44 | -6.38 | -24.14 | 4.12 | -4.85 | -4.63 | 16.68 | -6.04 | -21.0 | 7.32 | -6.75 | -4.56 | 0 | 0 | 0 | 15.67 | -1.76 | -14.98 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 0.8 | 0.0 | 8.11 | 0.99 | 0.0 | 0.0 | 5.19 | -18.91 | 41.03 | 6.98 | -14.77 | 29.02 | 0.55 | 3.77 | -15.38 | 5.74 | -17.17 | 32.56 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.0 | -15.76 | 16.67 | 4.97 | -18.79 | 37.29 | 1.46 | 15.87 | -21.51 | 0 | 0 | 0 | 6.39 | 12.3 | 15.14 | 0.47 | -59.83 | 176.47 | 4.33 | 4.59 | 10.18 | 17.75 | 0.99 | -11.32 | 7.85 | -1.63 | 5.51 | 0 | 0 | 0 | 15.95 | -9.12 | -16.4 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 0.8 | 0.0 | 8.11 | 0.99 | 0.0 | 0.0 | 6.4 | 7.93 | 77.78 | 8.19 | 6.09 | 53.66 | 0.53 | -43.62 | -13.11 | 6.93 | 0.87 | 64.61 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.31 | 6.81 | 118.11 | 6.12 | 3.9 | -20.21 | 1.26 | -28.41 | -28.41 | 0 | 0 | 0 | 5.69 | -17.3 | 16.12 | 1.17 | 2.63 | 303.45 | 4.14 | -17.53 | 9.52 | 17.58 | -20.3 | -10.66 | 7.98 | 11.92 | 13.51 | 0 | 0 | 0 | 17.55 | -1.57 | 25.72 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 0.8 | 0.0 | 8.11 | 0.99 | 0.0 | 0.0 | 5.93 | 24.58 | 73.9 | 7.72 | 17.86 | 50.19 | 0.94 | 6.82 | 77.36 | 6.87 | 21.81 | 74.37 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.78 | 31.64 | 114.33 | 5.89 | 8.87 | -26.83 | 1.76 | 0.0 | 9.32 | 0 | 0 | 0 | 6.88 | 26.7 | 50.22 | 1.14 | 96.55 | 2380.0 | 5.02 | 16.2 | 78.01 | 22.06 | 4.46 | 53.38 | 7.13 | -7.04 | 7.7 | 0 | 0 | 0 | 17.83 | -3.26 | 42.19 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 0.8 | 8.11 | 14.29 | 0.99 | 0.0 | 0.0 | 4.76 | 29.35 | 50.63 | 6.55 | 21.07 | 34.77 | 0.88 | 35.38 | 25.71 | 5.64 | 30.25 | 46.11 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.91 | -1.5 | 36.18 | 5.41 | 49.45 | -33.94 | 1.76 | -5.38 | -13.3 | 0 | 0 | 0 | 5.43 | -2.16 | 18.04 | 0.58 | 241.18 | 163.64 | 4.32 | 9.92 | 24.14 | 21.11 | 5.46 | 10.85 | 7.67 | 3.09 | 22.92 | 0 | 0 | 0 | 18.43 | -3.41 | 49.23 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 0.74 | 0.0 | 5.71 | 0.99 | 0.0 | 0.0 | 3.68 | 2.22 | 14.64 | 5.41 | 1.5 | 10.41 | 0.65 | 6.56 | -1.52 | 4.33 | 2.85 | 11.89 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.0 | 57.48 | 34.53 | 3.62 | -52.8 | -44.31 | 1.86 | 5.68 | -14.29 | 0 | 0 | 0 | 5.55 | 13.27 | 8.19 | 0.17 | -41.38 | 183.33 | 3.93 | 3.97 | 26.77 | 20.02 | 1.74 | 23.29 | 7.44 | 5.83 | 33.81 | 0 | 0 | 0 | 19.08 | 36.68 | 48.14 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 0.74 | 0.0 | 5.71 | 0.99 | 0.0 | 0.0 | 3.6 | 5.57 | 7.78 | 5.33 | 3.7 | 5.75 | 0.61 | 15.09 | 29.79 | 4.21 | 6.85 | 10.5 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.81 | 4.96 | -39.81 | 7.67 | -4.72 | 6.09 | 1.76 | 9.32 | -18.89 | 0 | 0 | 0 | 4.9 | 6.99 | -7.55 | 0.29 | 680.0 | 163.64 | 3.78 | 34.04 | 28.14 | 19.68 | 36.83 | 36.27 | 7.03 | 6.19 | 34.16 | 0 | 0 | 0 | 13.96 | 11.32 | 6.48 | 0 | 0 | 0 | 16.53 | 0.0 | 0.0 | 0.74 | 5.71 | 5.71 | 0.99 | 0.0 | 0.0 | 3.41 | 7.91 | 3.02 | 5.14 | 5.76 | 2.8 | 0.53 | -24.29 | 82.76 | 3.94 | 2.07 | 9.44 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.63 | -16.36 | -44.15 | 8.05 | -1.71 | 14.84 | 1.61 | -20.69 | -10.56 | 0 | 0 | 0 | 4.58 | -0.43 | 41.36 | -0.05 | -122.73 | 58.33 | 2.82 | -18.97 | 17.99 | 14.38 | -24.5 | 0 | 6.62 | 6.09 | 17.79 | 0 | 0 | 0 | 12.54 | 1.54 | -11.38 | 0 | 0 | 0 | 16.53 | 0.0 | -8.01 | 0.7 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 3.16 | -1.56 | -0.94 | 4.86 | -0.82 | -0.61 | 0.7 | 6.06 | 1650.0 | 3.86 | -0.26 | 19.5 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.34 | -2.69 | -27.18 | 8.19 | 26.0 | 34.7 | 2.03 | -6.45 | 23.03 | 0 | 0 | 0 | 4.6 | -10.33 | -15.13 | 0.22 | 266.67 | -29.03 | 3.48 | 12.26 | -6.45 | 19.05 | 17.3 | 0 | 6.24 | 12.23 | 25.3 | 0 | 0 | 0 | 12.35 | -4.11 | -4.71 | 0 | 0 | 0 | 16.53 | 0.0 | -8.01 | 0.7 | 0.0 | 27.27 | 0.99 | 0.0 | 0.0 | 3.21 | -3.89 | -7.23 | 4.9 | -2.78 | -2.0 | 0.66 | 40.43 | 3400.0 | 3.87 | 1.57 | 12.5 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.46 | -29.54 | -22.57 | 6.5 | -10.1 | -24.15 | 2.17 | 0.0 | 38.22 | 0 | 0 | 0 | 5.13 | -3.21 | -20.71 | 0.06 | -45.45 | -82.86 | 3.1 | 5.08 | -19.06 | 16.24 | 12.46 | 0 | 5.56 | 6.11 | 16.81 | 0 | 0 | 0 | 12.88 | -1.75 | 20.49 | 0 | 0 | 0 | 16.53 | 0.0 | -8.01 | 0.7 | 0.0 | 27.27 | 0.99 | 0.0 | 0.0 | 3.34 | 0.91 | -13.7 | 5.04 | 0.8 | -6.84 | 0.47 | 62.07 | 571.43 | 3.81 | 5.83 | -3.3 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.33 | -2.62 | 0.0 | 7.23 | 3.14 | 0.0 | 2.17 | 20.56 | 0.0 | 0 | 0 | 0.0 | 5.3 | 63.58 | 0.0 | 0.11 | 191.67 | 0.0 | 2.95 | 23.43 | 0.0 | 14.44 | 0 | 0.0 | 5.24 | -6.76 | 0.0 | 0 | 0 | 0.0 | 13.11 | -7.35 | 0.0 | 0 | 0 | 0.0 | 16.53 | -8.01 | 0.0 | 0.7 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 3.31 | 3.76 | 0.0 | 5.0 | 2.25 | 0.0 | 0.29 | 625.0 | 0.0 | 3.6 | 11.46 | 0.0 | 0.00 | 0 | 0.0 |
