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) | 17.87 | 32.37 | 0.6 | -14.29 | 0.52 | 205.88 | 0 | 0 | 15.98 | 6.53 | 4.04 | 49.63 | 2.3 | -22.3 | 14.39 | -27.06 | 2.09 | -36.67 | 26.92 | -8.75 | 0 | 0 | 0.06 | 200.0 | 7.34 | 0.0 | 6.78 | 4.31 | 3.41 | -14.11 | 34.56 | 8.75 | 44.74 | 5.89 | -4.25 | 0 | 30.31 | 6.84 | 0.00 | 0 |
| 2022 (9) | 13.5 | 73.75 | 0.7 | -12.5 | 0.17 | 0 | 0 | 0 | 15.0 | 17.55 | 2.7 | -12.05 | 2.96 | 59.14 | 19.73 | 35.37 | 3.3 | 55.66 | 29.5 | -15.21 | 0.52 | -24.64 | 0.02 | -33.33 | 7.34 | 0.0 | 6.5 | 4.67 | 3.97 | 3.93 | 31.78 | 2.62 | 42.25 | 3.02 | -3.41 | 0 | 28.37 | 5.07 | 0.00 | 0 |
| 2021 (8) | 7.77 | 89.98 | 0.8 | -20.0 | 0 | 0 | 0 | 0 | 12.76 | 21.18 | 3.07 | -5.25 | 1.86 | -21.85 | 14.58 | -35.51 | 2.12 | 8.16 | 34.79 | -0.97 | 0.69 | 23.21 | 0.03 | 50.0 | 7.34 | 0.0 | 6.21 | 5.43 | 3.82 | -8.83 | 30.97 | 4.49 | 41.01 | 3.27 | -3.97 | 0 | 27.0 | 4.57 | 0.00 | 0 |
| 2020 (7) | 4.09 | 549.21 | 1.0 | -33.33 | 0.38 | 533.33 | 0 | 0 | 10.53 | -15.22 | 3.24 | 11.72 | 2.38 | -50.62 | 22.60 | -41.76 | 1.96 | 15.29 | 35.13 | 2.39 | 0.56 | 27.27 | 0.02 | 100.0 | 7.34 | 0.0 | 5.89 | 5.18 | 4.19 | 47.02 | 29.64 | 0.58 | 39.71 | 4.72 | -3.82 | 0 | 25.82 | 2.14 | 0.00 | 0 |
| 2019 (6) | 0.63 | -68.81 | 1.5 | 0.0 | 0.06 | 0 | 0 | 0 | 12.42 | -7.17 | 2.9 | -35.98 | 4.82 | 160.54 | 38.81 | 180.68 | 1.7 | -0.58 | 34.31 | -4.67 | 0.44 | 0 | 0.01 | -50.0 | 7.34 | 0.0 | 5.6 | 8.95 | 2.85 | 0.0 | 29.47 | 3.91 | 37.92 | 4.32 | -4.19 | 0 | 25.28 | -1.98 | 0.00 | 0 |
| 2018 (5) | 2.02 | -5.16 | 1.5 | -25.0 | 0 | 0 | 0 | 0 | 13.38 | 14.46 | 4.53 | -16.27 | 1.85 | 12.8 | 13.83 | -1.44 | 1.71 | 6.88 | 35.99 | 6.67 | 0 | 0 | 0.02 | -33.33 | 7.34 | 0.0 | 5.14 | 11.74 | 2.85 | 0.0 | 28.36 | 8.58 | 36.35 | 8.25 | -2.57 | 0 | 25.79 | 7.19 | 0.00 | 0 |
| 2017 (4) | 2.13 | -36.98 | 2.0 | 33.33 | 0 | 0 | 0 | 0 | 11.69 | -2.09 | 5.41 | 2.27 | 1.64 | 18.84 | 14.03 | 21.38 | 1.6 | 37.93 | 33.74 | 12.5 | 0 | 0 | 0.03 | -40.0 | 7.34 | 0.0 | 4.6 | 13.02 | 2.85 | 0.0 | 26.12 | 14.01 | 33.58 | 12.53 | -2.06 | 0 | 24.06 | 13.28 | 0.00 | 0 |
| 2016 (3) | 3.38 | 2153.33 | 1.5 | 50.0 | 0 | 0 | 0 | 0 | 11.94 | -0.67 | 5.29 | 21.05 | 1.38 | -31.0 | 11.56 | -30.54 | 1.16 | -10.77 | 29.99 | 7.26 | 0 | 0 | 0.05 | -16.67 | 7.34 | 6.07 | 4.07 | 11.81 | 2.85 | 0.0 | 22.91 | 17.79 | 29.84 | 15.03 | -1.67 | 0 | 21.24 | 3.86 | 0.00 | 0 |
| 2015 (2) | 0.15 | -55.88 | 1.0 | 100.0 | 0 | 0 | 0 | 0 | 12.02 | 1.35 | 4.37 | 36.56 | 2.0 | -3.85 | 16.64 | -5.13 | 1.3 | -5.11 | 27.96 | 9.01 | 0 | 0 | 0.06 | -14.29 | 6.92 | 0.0 | 3.64 | 9.64 | 2.85 | 0.0 | 19.45 | 18.45 | 25.94 | 14.83 | 1.0 | -34.21 | 20.45 | 13.99 | 0.00 | 0 |
| 2014 (1) | 0.34 | 70.0 | 0.5 | 0 | 0 | 0 | 0 | 0 | 11.86 | -3.26 | 3.2 | 7.74 | 2.08 | -50.59 | 17.54 | -48.93 | 1.37 | -2.84 | 25.65 | 38.13 | 0 | 0 | 0.07 | 40.0 | 6.92 | 0.0 | 3.32 | 9.93 | 2.85 | 0.0 | 16.42 | 12.24 | 22.59 | 10.14 | 1.52 | 186.79 | 17.94 | 18.34 | 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) | 14.87 | -14.69 | 13.51 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.03 | 7.18 | 11.94 | 0.8 | 11.11 | -2.44 | 2.9 | 4.32 | 22.88 | 20.04 | 1.22 | 40.63 | 2.2 | 0.92 | -8.71 | 29.34 | 4.26 | -8.83 | 0 | 0 | 0 | 0.09 | 0.0 | 80.0 | 7.34 | 0.0 | 0.0 | 7.18 | 0.0 | 5.9 | 4.25 | 0.0 | 24.63 | 32.89 | 2.49 | -2.86 | 44.33 | 1.86 | 0.66 | -2.43 | 23.34 | 26.81 | 30.46 | 5.33 | -0.26 | 0.00 | 0 | 0 |
| 24Q2 (19) | 17.43 | -3.97 | 34.18 | 0 | -100.0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.76 | 21.68 | -11.53 | 0.72 | 50.0 | 22.03 | 2.78 | 43.3 | -9.45 | 19.80 | 48.3 | 10.55 | 2.18 | 2.35 | -19.56 | 28.14 | 2.25 | -7.1 | 0 | 0 | -100.0 | 0.09 | 50.0 | 80.0 | 7.34 | 0.0 | 0.0 | 7.18 | 5.9 | 5.9 | 4.25 | 24.63 | 24.63 | 32.09 | -8.42 | -2.88 | 43.52 | -3.78 | 0.67 | -3.17 | 9.69 | 31.68 | 28.92 | -8.28 | 1.83 | 0.00 | 0 | 0 |
| 24Q1 (18) | 18.15 | 1.57 | 37.71 | 0.6 | 0.0 | 0 | 0.34 | -34.62 | 0.0 | 0 | 0 | 0 | 3.09 | -13.93 | -32.09 | 0.48 | -32.39 | -75.13 | 1.94 | -15.65 | -35.33 | 13.35 | -7.18 | -26.52 | 2.13 | 1.91 | -28.76 | 27.52 | 2.23 | -10.85 | 0 | 0 | -100.0 | 0.06 | 0.0 | 200.0 | 7.34 | 0.0 | 0.0 | 6.78 | 0.0 | 4.31 | 3.41 | 0.0 | -14.11 | 35.04 | 1.39 | 3.95 | 45.23 | 1.1 | 2.38 | -3.51 | 17.41 | -9.69 | 31.53 | 4.03 | 3.34 | 0.00 | 0 | 0 |
| 23Q4 (17) | 17.87 | 36.41 | 32.37 | 0.6 | -14.29 | -14.29 | 0.52 | -24.64 | 205.88 | 0 | 0 | 0 | 3.59 | -0.28 | -13.7 | 0.71 | -13.41 | 51.06 | 2.3 | -2.54 | -22.3 | 14.38 | 0.93 | -27.11 | 2.09 | -13.28 | -36.67 | 26.92 | -16.35 | -8.75 | 0 | 0 | -100.0 | 0.06 | 20.0 | 200.0 | 7.34 | 0.0 | 0.0 | 6.78 | 0.0 | 4.31 | 3.41 | 0.0 | -14.11 | 34.56 | 2.07 | 8.75 | 44.74 | 1.59 | 5.89 | -4.25 | -28.01 | -24.63 | 30.31 | -0.75 | 6.84 | 0.00 | 0 | 0 |
| 23Q3 (16) | 13.1 | 0.85 | 111.29 | 0.7 | 0 | 40.0 | 0.69 | 32.69 | 0 | 0 | 0 | 0 | 3.6 | -15.29 | -13.88 | 0.82 | 38.98 | -13.68 | 2.36 | -23.13 | -8.53 | 14.25 | -20.43 | -24.71 | 2.41 | -11.07 | -5.86 | 32.18 | 6.24 | -12.34 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | 66.67 | 7.34 | 0.0 | 0.0 | 6.78 | 0.0 | 4.31 | 3.41 | 0.0 | -14.11 | 33.86 | 2.48 | 8.46 | 44.04 | 1.87 | 5.64 | -3.32 | 28.45 | -19.0 | 30.54 | 7.54 | 7.42 | 0.00 | 0 | 0 |
| 23Q2 (15) | 12.99 | -1.44 | 86.64 | 0 | 0 | -100.0 | 0.52 | 52.94 | 0 | 0 | 0 | 0 | 4.25 | -6.59 | 17.4 | 0.59 | -69.43 | -11.94 | 3.07 | 2.33 | 20.87 | 17.91 | -1.43 | -11.78 | 2.71 | -9.36 | 6.27 | 30.29 | -1.88 | -17.53 | 0.17 | -50.0 | -75.36 | 0.05 | 150.0 | 66.67 | 7.34 | 0.0 | 0.0 | 6.78 | 4.31 | 4.31 | 3.41 | -14.11 | -14.11 | 33.04 | -1.99 | 9.15 | 43.23 | -2.15 | 6.11 | -4.64 | -45.0 | -48.72 | 28.4 | -6.92 | 4.6 | 0.00 | 0 | 0 |
| 23Q1 (14) | 13.18 | -2.37 | 71.17 | 0 | -100.0 | -100.0 | 0.34 | 100.0 | 0 | 0 | 0 | 0 | 4.55 | 9.38 | 49.67 | 1.93 | 310.64 | 216.39 | 3.0 | 1.35 | 42.86 | 18.17 | -7.92 | 9.2 | 2.99 | -9.39 | 32.89 | 30.87 | 4.64 | -15.84 | 0.34 | -34.62 | -50.72 | 0.02 | 0.0 | -33.33 | 7.34 | 0.0 | 0.0 | 6.5 | 0.0 | 4.67 | 3.97 | 0.0 | 3.93 | 33.71 | 6.07 | 6.74 | 44.18 | 4.57 | 6.18 | -3.2 | 6.16 | -28.0 | 30.51 | 7.54 | 4.92 | 0.00 | 0 | 0 |
| 22Q4 (13) | 13.5 | 117.74 | 73.75 | 0.7 | 40.0 | -12.5 | 0.17 | 0 | 0 | 0 | 0 | 0 | 4.16 | -0.48 | 49.1 | 0.47 | -50.53 | -53.0 | 2.96 | 14.73 | 59.14 | 19.73 | 4.25 | 35.37 | 3.3 | 28.91 | 55.66 | 29.5 | -19.64 | -15.21 | 0.52 | -24.64 | -24.64 | 0.02 | -33.33 | -33.33 | 7.34 | 0.0 | 0.0 | 6.5 | 0.0 | 4.67 | 3.97 | 0.0 | 3.93 | 31.78 | 1.79 | 2.62 | 42.25 | 1.34 | 3.02 | -3.41 | -22.22 | 14.11 | 28.37 | -0.21 | 5.07 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.2 | -10.92 | 35.08 | 0.5 | -16.67 | -37.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.18 | 15.47 | 36.6 | 0.95 | 41.79 | 86.27 | 2.58 | 1.57 | 44.13 | 18.93 | -6.77 | 39.9 | 2.56 | 0.39 | 21.9 | 36.71 | -0.05 | 0.0 | 0.69 | 0.0 | 0.0 | 0.03 | 0.0 | -25.0 | 7.34 | 0.0 | 0.0 | 6.5 | 0.0 | 4.67 | 3.97 | 0.0 | 3.93 | 31.22 | 3.14 | 4.1 | 41.69 | 2.33 | 4.15 | -2.79 | 10.58 | 35.57 | 28.43 | 4.71 | 10.8 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.96 | -9.61 | 29.85 | 0.6 | 0.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.62 | 19.08 | -2.95 | 0.67 | 9.84 | -2.9 | 2.54 | 20.95 | -1.55 | 20.30 | 22.02 | 1.2 | 2.55 | 13.33 | 14.35 | 36.73 | 0.14 | 2.03 | 0.69 | 0.0 | 122.58 | 0.03 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 | 6.5 | 4.67 | 4.67 | 3.97 | 3.93 | 3.93 | 30.27 | -4.15 | 2.64 | 40.74 | -2.09 | 3.09 | -3.12 | -24.8 | 27.44 | 27.15 | -6.64 | 7.78 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.7 | -0.9 | 268.42 | 0.6 | -25.0 | -14.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.04 | 8.96 | -4.4 | 0.61 | -39.0 | -29.89 | 2.1 | 12.9 | -5.41 | 16.64 | 14.16 | -12.75 | 2.25 | 6.13 | 2.74 | 36.68 | 5.43 | 2.43 | 0.69 | 0.0 | 56.82 | 0.03 | 0.0 | 50.0 | 7.34 | 0.0 | 0.0 | 6.21 | 0.0 | 5.43 | 3.82 | 0.0 | -8.83 | 31.58 | 1.97 | 3.95 | 41.61 | 1.46 | 2.87 | -2.5 | 37.03 | 37.19 | 29.08 | 7.7 | 10.15 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.77 | 69.28 | 89.98 | 0.8 | 0.0 | -20.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.79 | -8.82 | -14.42 | 1.0 | 96.08 | -18.7 | 1.86 | 3.91 | -21.85 | 14.58 | 7.74 | -35.45 | 2.12 | 0.95 | 8.16 | 34.79 | -5.23 | -0.97 | 0.69 | 0.0 | 23.21 | 0.03 | -25.0 | 50.0 | 7.34 | 0.0 | 0.0 | 6.21 | 0.0 | 5.43 | 3.82 | 0.0 | -8.83 | 30.97 | 3.27 | 4.49 | 41.01 | 2.45 | 3.27 | -3.97 | 8.31 | -3.93 | 27.0 | 5.22 | 4.57 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.59 | -14.37 | 1076.92 | 0.8 | 0 | -20.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.06 | -17.96 | 13.75 | 0.51 | -26.09 | -45.74 | 1.79 | -30.62 | -4.28 | 13.53 | -32.56 | -23.23 | 2.1 | -5.83 | 0.96 | 36.71 | 1.97 | 1.46 | 0.69 | 122.58 | 0.0 | 0.04 | 33.33 | 300.0 | 7.34 | 0.0 | 0.0 | 6.21 | 0.0 | 5.43 | 3.82 | 0.0 | -8.83 | 29.99 | 1.7 | 5.64 | 40.03 | 1.29 | 4.08 | -4.33 | -0.7 | 3.78 | 25.66 | 1.87 | 7.41 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.36 | 156.46 | 183.6 | 0 | -100.0 | -100.0 | 0.38 | -13.64 | 100.0 | 0 | 0 | 0 | 3.73 | 17.3 | 48.61 | 0.69 | -20.69 | -25.0 | 2.58 | 16.22 | 62.26 | 20.06 | 5.19 | 0 | 2.23 | 1.83 | 15.54 | 36.0 | 0.53 | 3.81 | 0.31 | -29.55 | -61.73 | 0.03 | 50.0 | 200.0 | 7.34 | 0.0 | 0.0 | 6.21 | 5.43 | 5.43 | 3.82 | -8.83 | -8.83 | 29.49 | -2.93 | 7.43 | 39.52 | -2.3 | 5.33 | -4.3 | -8.04 | 17.78 | 25.19 | -4.58 | 13.37 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.09 | -48.9 | 29.01 | 0.7 | -30.0 | -53.33 | 0.44 | 15.79 | 238.46 | 0 | 0 | 0 | 3.18 | -2.45 | 52.88 | 0.87 | -29.27 | 480.0 | 2.22 | -6.72 | 96.46 | 19.07 | -15.54 | 0 | 2.19 | 11.73 | 21.67 | 35.81 | 1.94 | 4.55 | 0.44 | -21.43 | 15.79 | 0.02 | 0.0 | 100.0 | 7.34 | 0.0 | 0.0 | 5.89 | 0.0 | 5.18 | 4.19 | 0.0 | 47.02 | 30.38 | 2.5 | 2.57 | 40.45 | 1.86 | 6.25 | -3.98 | -4.19 | 14.96 | 26.4 | 2.25 | 5.85 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.09 | 948.72 | 549.21 | 1.0 | 0.0 | -33.33 | 0.38 | 22.58 | 533.33 | 0 | 0 | 0 | 3.26 | 21.19 | -2.1 | 1.23 | 30.85 | 35.16 | 2.38 | 27.27 | -50.62 | 22.58 | 28.12 | 0 | 1.96 | -5.77 | 15.29 | 35.13 | -2.9 | 2.39 | 0.56 | -18.84 | 27.27 | 0.02 | 100.0 | 100.0 | 7.34 | 0.0 | 0.0 | 5.89 | 0.0 | 5.18 | 4.19 | 0.0 | 47.02 | 29.64 | 4.4 | 0.58 | 39.71 | 3.25 | 4.72 | -3.82 | 15.11 | 8.83 | 25.82 | 8.08 | 2.14 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.39 | -79.37 | 0.0 | 1.0 | -16.67 | 0.0 | 0.31 | 63.16 | 0.0 | 0 | 0 | 0.0 | 2.69 | 7.17 | 0.0 | 0.94 | 2.17 | 0.0 | 1.87 | 17.61 | 0.0 | 17.62 | 0 | 0.0 | 2.08 | 7.77 | 0.0 | 36.18 | 4.33 | 0.0 | 0.69 | -14.81 | 0.0 | 0.01 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 | 5.89 | 0.0 | 0.0 | 4.19 | 0.0 | 0.0 | 28.39 | 3.42 | 0.0 | 38.46 | 2.51 | 0.0 | -4.5 | 13.96 | 0.0 | 23.89 | 7.52 | 0.0 | 0.00 | 0 | 0.0 |
