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) | 3.43 | -16.95 | 0.76 | -74.24 | 0.11 | 120.0 | 0 | 0 | 9.95 | -54.71 | 0.46 | -88.11 | 0.37 | -74.83 | 3.72 | -44.42 | 13.11 | -6.69 | 0 | 0 | 8.74 | 162.46 | 0.02 | 0.0 | 6.0 | 0.0 | 1.46 | 21.67 | 0.03 | -76.92 | 5.53 | -15.57 | 7.02 | -11.03 | -0.01 | 0 | 5.52 | -15.08 | 0.00 | 0 |
| 2022 (9) | 4.13 | -41.75 | 2.95 | -28.92 | 0.05 | 0 | 0 | 0 | 21.97 | 16.37 | 3.87 | 47.15 | 1.47 | -65.33 | 6.69 | -70.21 | 14.05 | 52.22 | 0 | 0 | 3.33 | 28.08 | 0.02 | 0.0 | 6.0 | 0.0 | 1.2 | 64.38 | 0.13 | -23.53 | 6.55 | 15.32 | 7.89 | 19.91 | -0.05 | 0 | 6.5 | 17.97 | 0.00 | 0 |
| 2021 (8) | 7.09 | 61.14 | 4.15 | 580.33 | 0 | 0 | 0 | 0 | 18.88 | 51.4 | 2.63 | 47.75 | 4.24 | 233.86 | 22.46 | 120.51 | 9.23 | 50.82 | 0 | 0 | 2.6 | 766.67 | 0.02 | 0.0 | 6.0 | 0.0 | 0.73 | 32.73 | 0.17 | 6.25 | 5.68 | 31.79 | 6.58 | 30.82 | -0.17 | 0 | 5.51 | 33.09 | 0.00 | 0 |
| 2020 (7) | 4.4 | 94.69 | 0.61 | -6.15 | 0.3 | 0 | 0 | 0 | 12.47 | 10.06 | 1.78 | 122.5 | 1.27 | -42.01 | 10.18 | -47.31 | 6.12 | 14.39 | 0 | 0 | 0.3 | -84.21 | 0.02 | -33.33 | 6.0 | 0.0 | 0.55 | 17.02 | 0.16 | 33.33 | 4.31 | 38.14 | 5.03 | 35.95 | -0.17 | 0 | 4.14 | 39.86 | 0.00 | 0 |
| 2019 (6) | 2.26 | -10.67 | 0.65 | -26.14 | 0 | 0 | 0 | 0 | 11.33 | -10.86 | 0.8 | -41.18 | 2.19 | 9.5 | 19.33 | 22.84 | 5.35 | -19.91 | 0 | 0 | 1.9 | -9.52 | 0.03 | 0.0 | 6.0 | 0.0 | 0.47 | 42.42 | 0.12 | 0 | 3.12 | -1.58 | 3.7 | 5.41 | -0.16 | 0 | 2.96 | -2.95 | 0.00 | 0 |
| 2018 (5) | 2.53 | -59.39 | 0.88 | -81.67 | 0.3 | -6.25 | 0 | 0 | 12.71 | -5.15 | 1.36 | 0.0 | 2.0 | -21.57 | 15.74 | -17.31 | 6.68 | 33.07 | 0 | 0 | 2.1 | -19.23 | 0.03 | -25.0 | 6.0 | 20.0 | 0.33 | 65.0 | 0 | 0 | 3.17 | 29.39 | 3.51 | 32.45 | -0.12 | 0 | 3.05 | 27.08 | 0.00 | 0 |
| 2017 (4) | 6.23 | 118.6 | 4.8 | 122.22 | 0.32 | -8.57 | 0 | 0 | 13.4 | 40.31 | 1.36 | 51.11 | 2.55 | 37.84 | 19.03 | -1.76 | 5.02 | 23.04 | 0 | 0 | 2.6 | 12.55 | 0.04 | 0 | 5.0 | 0.0 | 0.2 | 81.82 | 0 | 0 | 2.45 | 52.17 | 2.65 | 54.97 | -0.05 | 0 | 2.4 | 52.87 | 0.00 | 0 |
| 2016 (3) | 2.85 | 34.43 | 2.16 | 30.12 | 0.35 | 0.0 | 0 | 0 | 9.55 | 5.76 | 0.9 | 23.29 | 1.85 | -10.19 | 19.37 | -15.08 | 4.08 | -0.73 | 0 | 0 | 2.31 | 12.14 | 0 | 0 | 5.0 | 0.0 | 0.11 | 175.0 | 0 | 0 | 1.61 | 65.98 | 1.71 | 71.0 | -0.04 | 0 | 1.57 | 57.0 | 0.00 | 0 |
| 2015 (2) | 2.12 | 92.73 | 1.66 | 1283.33 | 0.35 | 600.0 | 0 | 0 | 9.03 | 19.44 | 0.73 | 35.19 | 2.06 | 21.18 | 22.81 | 1.45 | 4.11 | 32.15 | 0 | 0 | 2.06 | -16.26 | 0.01 | -50.0 | 5.0 | 0.0 | 0.04 | 0 | 0 | 0 | 0.97 | 169.44 | 1.0 | 177.78 | 0.03 | 0.0 | 1.0 | 156.41 | 0.00 | 0 |
| 2014 (1) | 1.1 | -7.56 | 0.12 | -75.51 | 0.05 | -88.64 | 0 | 0 | 7.56 | 6.78 | 0.54 | 54.29 | 1.7 | 20.57 | 22.49 | 12.91 | 3.11 | 1.97 | 0 | 0 | 2.46 | 8.85 | 0.02 | 0.0 | 5.0 | 0.0 | 0 | 0 | 0 | 0 | 0.36 | 0 | 0.36 | 0 | 0.03 | 200.0 | 0.39 | 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) | 2.88 | -18.64 | -22.58 | 1.36 | -20.47 | 72.15 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 1.6 | -24.53 | -31.03 | -0.3 | -700.0 | -700.0 | 0.44 | -36.23 | -36.23 | 6.40 | -29.55 | 23.64 | 11.78 | -3.6 | -11.63 | 0 | 0 | 0 | 7.19 | -7.46 | -15.31 | 0.05 | 25.0 | 66.67 | 6.0 | 0.0 | 0.0 | 1.43 | 0.0 | 2.88 | 0.01 | 0.0 | -80.0 | 5.29 | -5.37 | -15.09 | 6.74 | -4.26 | -12.13 | 0.15 | 36.36 | 275.0 | 5.44 | -4.56 | -13.24 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.54 | 14.19 | 9.6 | 1.71 | 22.14 | -55.81 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 2.12 | 23.26 | -22.34 | 0.05 | 266.67 | -79.17 | 0.69 | 40.82 | -24.18 | 9.09 | 52.13 | 69.33 | 12.22 | -5.12 | -12.53 | 0 | 0 | 0 | 7.77 | -2.39 | 89.98 | 0.04 | 0.0 | 100.0 | 6.0 | 0.0 | 0.0 | 1.43 | -2.05 | 2.88 | 0.01 | -66.67 | -80.0 | 5.59 | 1.64 | -9.55 | 7.04 | 0.72 | -7.61 | 0.11 | 83.33 | 466.67 | 5.7 | 2.52 | -7.32 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.1 | -9.62 | -19.9 | 1.4 | 84.21 | -46.97 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 1.72 | 20.28 | -50.57 | -0.03 | 89.66 | -106.67 | 0.49 | 32.43 | -54.63 | 5.98 | 60.86 | 12.43 | 12.88 | -1.75 | -9.55 | 0 | 0 | 0 | 7.96 | -8.92 | 94.62 | 0.04 | 100.0 | 300.0 | 6.0 | 0.0 | 0.0 | 1.46 | 0.0 | 21.67 | 0.03 | 0.0 | -76.92 | 5.5 | -0.54 | -21.43 | 6.99 | -0.43 | -16.19 | 0.06 | 700.0 | 700.0 | 5.56 | 0.72 | -20.46 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.43 | -7.8 | -16.95 | 0.76 | -3.8 | -74.24 | 0.11 | 0.0 | 120.0 | 0 | 0 | 0 | 1.43 | -38.36 | -70.15 | -0.29 | -680.0 | -142.03 | 0.37 | -46.38 | -74.83 | 3.71 | -28.29 | -44.48 | 13.11 | -1.65 | -6.69 | 0 | 0 | 0 | 8.74 | 2.94 | 162.46 | 0.02 | -33.33 | 0.0 | 6.0 | 0.0 | 0.0 | 1.46 | 5.04 | 21.67 | 0.03 | -40.0 | -76.92 | 5.53 | -11.24 | -15.57 | 7.02 | -8.47 | -11.03 | -0.01 | -125.0 | 80.0 | 5.52 | -11.96 | -15.08 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.72 | 15.17 | -26.04 | 0.79 | -79.59 | -57.3 | 0.11 | 0.0 | 120.0 | 0 | 0 | 0 | 2.32 | -15.02 | -61.01 | 0.05 | -79.17 | -95.37 | 0.69 | -24.18 | -66.67 | 5.18 | -3.51 | -42.49 | 13.33 | -4.58 | -3.96 | 0 | 0 | 0 | 8.49 | 107.58 | 157.27 | 0.03 | 50.0 | 200.0 | 6.0 | 0.0 | 0.0 | 1.39 | 0.0 | 40.4 | 0.05 | 0.0 | -70.59 | 6.23 | 0.81 | -11.38 | 7.67 | 0.66 | -6.46 | 0.04 | 233.33 | 144.44 | 6.27 | 1.95 | -9.65 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.23 | -16.54 | -40.73 | 3.87 | 46.59 | 355.29 | 0.11 | 0.0 | 120.0 | 0 | 0 | 0 | 2.73 | -21.55 | -55.25 | 0.24 | -46.67 | -79.66 | 0.91 | -15.74 | -60.26 | 5.37 | 1.01 | -48.8 | 13.97 | -1.9 | 6.48 | 0 | 0 | 0 | 4.09 | 0.0 | 23.56 | 0.02 | 100.0 | 100.0 | 6.0 | 0.0 | 0.0 | 1.39 | 15.83 | 40.4 | 0.05 | -61.54 | -70.59 | 6.18 | -11.71 | 3.87 | 7.62 | -8.63 | 7.02 | -0.03 | -200.0 | 76.92 | 6.15 | -12.02 | 5.67 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.87 | -6.3 | -40.0 | 2.64 | -10.51 | -6.38 | 0.11 | 120.0 | 120.0 | 0 | 0 | 0 | 3.48 | -27.35 | -32.16 | 0.45 | -34.78 | -50.55 | 1.08 | -26.53 | -44.04 | 5.31 | -20.56 | -43.33 | 14.24 | 1.35 | 16.06 | 0 | 0 | 0 | 4.09 | 22.82 | 22.09 | 0.01 | -50.0 | -50.0 | 6.0 | 0.0 | 0.0 | 1.2 | 0.0 | 64.38 | 0.13 | 0.0 | -23.53 | 7.0 | 6.87 | 6.22 | 8.34 | 5.7 | 11.2 | -0.01 | 80.0 | 88.89 | 6.99 | 7.54 | 7.54 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.13 | -17.89 | -41.75 | 2.95 | 59.46 | -28.92 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 4.79 | -19.5 | -17.41 | 0.69 | -36.11 | -1.43 | 1.47 | -28.99 | -65.33 | 6.69 | -25.72 | -70.22 | 14.05 | 1.22 | 52.22 | 0 | 0 | 0 | 3.33 | 0.91 | 28.08 | 0.02 | 100.0 | 0.0 | 6.0 | 0.0 | 0.0 | 1.2 | 21.21 | 64.38 | 0.13 | -23.53 | -23.53 | 6.55 | -6.83 | 15.32 | 7.89 | -3.78 | 19.91 | -0.05 | 44.44 | 70.59 | 6.5 | -6.34 | 17.97 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.03 | -7.71 | -4.55 | 1.85 | 117.65 | 65.18 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 5.95 | -2.46 | 23.7 | 1.08 | -8.47 | 68.75 | 2.07 | -9.61 | -35.71 | 9.01 | -14.09 | -53.31 | 13.88 | 5.79 | 53.2 | 0 | 0 | 0 | 3.3 | -0.3 | 40.43 | 0.01 | 0.0 | -50.0 | 6.0 | 0.0 | 0.0 | 0.99 | 0.0 | 35.62 | 0.17 | 0.0 | 0.0 | 7.03 | 18.15 | 41.45 | 8.2 | 15.17 | 39.46 | -0.09 | 30.77 | 52.63 | 6.94 | 19.24 | 45.19 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.45 | -15.5 | 31.33 | 0.85 | -69.86 | -1.16 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 6.1 | 18.91 | 26.03 | 1.18 | 29.67 | 57.33 | 2.29 | 18.65 | -20.49 | 10.49 | 11.81 | -43.2 | 13.12 | 6.93 | 64.21 | 0 | 0 | 0 | 3.31 | -1.19 | 50.45 | 0.01 | -50.0 | -50.0 | 6.0 | 0.0 | 0.0 | 0.99 | 35.62 | 80.0 | 0.17 | 0.0 | 6.25 | 5.95 | -9.71 | 6.06 | 7.12 | -5.07 | 12.66 | -0.13 | -44.44 | 27.78 | 5.82 | -10.46 | 7.18 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.45 | -9.03 | 77.2 | 2.82 | -32.05 | 203.23 | 0.05 | 0 | -83.33 | 0 | 0 | 0 | 5.13 | -11.55 | 50.0 | 0.91 | 30.0 | 68.52 | 1.93 | -54.48 | 4.32 | 9.38 | -58.26 | -31.41 | 12.27 | 32.94 | 74.54 | 0 | 0 | 0 | 3.35 | 28.85 | 0 | 0.02 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0.73 | 0.0 | 32.73 | 0.17 | 0.0 | 6.25 | 6.59 | 16.02 | 35.88 | 7.5 | 13.98 | 34.65 | -0.09 | 47.06 | 47.06 | 6.5 | 17.97 | 38.89 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.09 | 34.54 | 61.14 | 4.15 | 270.54 | 580.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.8 | 20.58 | 60.22 | 0.7 | 9.38 | 169.23 | 4.24 | 31.68 | 233.86 | 22.47 | 16.46 | 120.63 | 9.23 | 1.88 | 50.82 | 0 | 0 | 0 | 2.6 | 10.64 | 766.67 | 0.02 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0.73 | 0.0 | 32.73 | 0.17 | 0.0 | 6.25 | 5.68 | 14.29 | 31.79 | 6.58 | 11.9 | 30.82 | -0.17 | 10.53 | 0.0 | 5.51 | 15.27 | 33.09 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.27 | 26.99 | 48.45 | 1.12 | 30.23 | 67.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.81 | -0.62 | 29.3 | 0.64 | -14.67 | 28.0 | 3.22 | 11.81 | 105.1 | 19.29 | 4.5 | 44.88 | 9.06 | 13.39 | 65.33 | 0 | 0 | 0 | 2.35 | 6.82 | 370.0 | 0.02 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0.73 | 32.73 | 32.73 | 0.17 | 6.25 | 6.25 | 4.97 | -11.41 | 23.02 | 5.88 | -6.96 | 23.79 | -0.19 | -5.56 | 0.0 | 4.78 | -11.97 | 24.16 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.15 | 14.01 | 20.99 | 0.86 | -7.53 | -31.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.84 | 41.52 | 74.73 | 0.75 | 38.89 | -5.06 | 2.88 | 55.68 | 53.19 | 18.46 | 35.02 | 0 | 7.99 | 13.66 | 58.53 | 0 | 0 | 0 | 2.2 | 0 | 144.44 | 0.02 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 5.61 | 15.67 | 58.47 | 6.32 | 13.46 | 48.71 | -0.18 | -5.88 | 18.18 | 5.43 | 16.03 | 63.55 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.64 | -17.27 | 46.18 | 0.93 | 52.46 | 43.08 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 3.42 | -5.52 | 44.92 | 0.54 | 107.69 | 134.78 | 1.85 | 45.67 | -6.57 | 13.67 | 34.26 | 0 | 7.03 | 14.87 | 29.7 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0.55 | 0.0 | 17.02 | 0.16 | 0.0 | 33.33 | 4.85 | 12.53 | 44.78 | 5.57 | 10.74 | 41.37 | -0.17 | 0.0 | 5.56 | 4.68 | 13.04 | 47.63 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.4 | 23.94 | 94.69 | 0.61 | -8.96 | -6.15 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 3.62 | -2.69 | 23.13 | 0.26 | -48.0 | 23.81 | 1.27 | -19.11 | -42.01 | 10.18 | -23.52 | 0 | 6.12 | 11.68 | 14.39 | 0 | 0 | 0 | 0.3 | -40.0 | -84.21 | 0.02 | 0.0 | -33.33 | 6.0 | 0.0 | 0.0 | 0.55 | 0.0 | 17.02 | 0.16 | 0.0 | 33.33 | 4.31 | 6.68 | 38.14 | 5.03 | 5.89 | 35.95 | -0.17 | 10.53 | -6.25 | 4.14 | 7.53 | 39.86 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.55 | 3.5 | 0.0 | 0.67 | -46.4 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.72 | 34.3 | 0.0 | 0.5 | -36.71 | 0.0 | 1.57 | -16.49 | 0.0 | 13.32 | 0 | 0.0 | 5.48 | 8.73 | 0.0 | 0 | 0 | 0.0 | 0.5 | -44.44 | 0.0 | 0.02 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 4.04 | 14.12 | 0.0 | 4.75 | 11.76 | 0.0 | -0.19 | 13.64 | 0.0 | 3.85 | 15.96 | 0.0 | 0.00 | 0 | 0.0 |
