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) | 7.37 | -37.01 | 1.0 | -60.63 | 0 | 0 | 0 | 0 | 14.21 | -42.49 | 0.14 | -92.47 | 6.04 | -22.06 | 42.51 | 35.52 | 9.9 | -21.3 | 1.95 | -1.52 | 0 | 0 | 0.31 | 0.0 | 18.36 | 0.0 | 7.53 | 2.45 | 1.65 | -18.32 | 8.1 | -15.54 | 17.28 | -8.86 | -1.53 | 0 | 6.57 | -17.25 | 0.00 | 0 |
| 2022 (9) | 11.7 | 10.9 | 2.54 | 6.72 | 0 | 0 | 0 | 0 | 24.71 | -16.15 | 1.86 | 8.77 | 7.75 | -23.95 | 31.36 | -9.29 | 12.58 | 2.95 | 1.98 | -1.0 | 0 | 0 | 0.31 | 10.71 | 18.36 | 0.0 | 7.35 | 2.37 | 2.02 | 1.51 | 9.59 | 4.13 | 18.96 | 3.16 | -1.65 | 0 | 7.94 | 10.43 | 0.00 | 0 |
| 2021 (8) | 10.55 | -14.16 | 2.38 | 0 | 0 | 0 | 0 | 0 | 29.47 | 83.04 | 1.71 | 0 | 10.19 | 31.99 | 34.58 | -27.89 | 12.22 | 45.65 | 2.0 | -0.99 | 0 | 0 | 0.28 | -9.68 | 18.36 | 0.0 | 7.18 | 0.0 | 1.99 | -2.45 | 9.21 | 17.77 | 18.38 | 7.86 | -2.02 | 0 | 7.19 | 23.33 | 0.00 | 0 |
| 2020 (7) | 12.29 | 46.31 | 0 | 0 | 1.0 | 0 | 0 | 0 | 16.1 | -25.81 | -0.55 | 0 | 7.72 | -10.54 | 47.95 | 20.57 | 8.39 | 3.97 | 2.02 | -0.98 | 0 | 0 | 0.31 | -11.43 | 18.36 | -0.76 | 7.18 | 0.42 | 2.04 | 7.94 | 7.82 | -12.33 | 17.04 | -5.07 | -1.99 | 0 | 5.83 | -15.26 | 0.00 | 0 |
| 2019 (6) | 8.4 | 8.67 | 0 | 0 | 0 | 0 | 0 | 0 | 21.7 | -18.45 | 0.3 | -76.0 | 8.63 | -11.85 | 39.77 | 8.1 | 8.07 | -33.58 | 2.04 | -0.97 | 1.0 | 0 | 0.35 | 16.67 | 18.5 | 0.0 | 7.15 | 1.85 | 1.89 | 0.0 | 8.92 | -7.66 | 17.95 | -3.34 | -2.04 | 0 | 6.88 | -17.7 | 0.00 | 0 |
| 2018 (5) | 7.73 | -22.31 | 0 | 0 | 1.0 | 0 | 0 | 0 | 26.61 | 18.06 | 1.25 | -20.38 | 9.79 | 30.19 | 36.79 | 10.27 | 12.15 | 54.19 | 2.06 | -1.9 | 0 | 0 | 0.3 | 3.45 | 18.5 | -4.24 | 7.02 | 2.18 | 1.89 | 0.0 | 9.66 | -10.56 | 18.57 | -5.06 | -1.3 | 0 | 8.36 | -19.38 | 0.00 | 0 |
| 2017 (4) | 9.95 | -1.97 | 1.0 | -61.69 | 0 | 0 | 0 | 0 | 22.54 | -5.21 | 1.57 | 44.04 | 7.52 | -12.35 | 33.36 | -7.53 | 7.88 | 22.74 | 2.1 | 577.42 | 0 | 0 | 0.29 | 0.0 | 19.32 | 0.0 | 6.87 | 1.63 | 1.89 | 0.0 | 10.8 | 3.25 | 19.56 | 2.35 | -0.43 | 0 | 10.37 | 2.78 | 0.00 | 0 |
| 2016 (3) | 10.15 | 9.26 | 2.61 | -39.02 | 0 | 0 | 0 | 0 | 23.78 | -6.3 | 1.09 | -24.83 | 8.58 | -13.42 | 36.08 | -7.6 | 6.42 | -27.54 | 0.31 | -16.22 | 0 | 0 | 0.29 | 0.0 | 19.32 | 0.0 | 6.76 | 2.27 | 1.89 | 0.0 | 10.46 | -1.88 | 19.11 | -0.26 | -0.37 | 0 | 10.09 | -13.39 | 0.00 | 0 |
| 2015 (2) | 9.29 | -13.82 | 4.28 | 59.7 | 0 | 0 | 0 | 0 | 25.38 | -8.64 | 1.45 | -28.22 | 9.91 | -13.15 | 39.05 | -4.93 | 8.86 | 15.36 | 0.37 | -7.5 | 0 | 0 | 0.29 | -3.33 | 19.32 | 0.0 | 6.61 | 3.12 | 1.89 | 0.0 | 10.66 | -2.29 | 19.16 | -0.21 | 0.99 | -47.62 | 11.65 | -8.98 | 0.00 | 0 |
| 2014 (1) | 10.78 | -7.47 | 2.68 | -40.04 | 0 | 0 | 0 | 0 | 27.78 | -7.98 | 2.02 | -28.62 | 11.41 | 21.13 | 41.07 | 31.63 | 7.68 | -33.96 | 0.4 | -2.44 | 0 | 0 | 0.3 | -3.23 | 19.32 | 0.0 | 6.41 | 4.57 | 1.89 | 0.0 | 10.91 | -2.06 | 19.2 | 0.26 | 1.89 | 551.72 | 12.8 | 11.99 | 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) | 10.27 | 32.69 | 24.94 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.31 | -1.82 | 19.72 | 0.12 | -42.86 | -85.71 | 6.24 | -14.17 | -4.73 | 40.00 | -18.07 | -5.89 | 7.96 | -13.29 | -25.05 | 1.94 | -0.51 | -1.02 | 0 | 0 | 0 | 0.3 | 3.45 | 3.45 | 18.21 | -0.82 | -0.82 | 7.53 | 0.0 | 0.0 | 1.53 | 0.0 | -7.27 | 8.23 | 0.37 | -1.44 | 17.29 | 0.17 | -1.43 | -0.92 | -21.05 | 3.16 | 7.31 | -1.75 | -1.22 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.74 | 5.31 | -20.29 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.39 | 18.33 | 9.75 | 0.21 | 61.54 | 223.53 | 7.27 | 11.67 | 18.6 | 48.82 | 8.75 | 39.78 | 9.18 | -4.97 | -18.04 | 1.95 | 0.0 | -0.51 | 0 | 0 | 0 | 0.29 | -6.45 | 0.0 | 18.36 | 0.0 | 0.0 | 7.53 | 0.0 | 0.0 | 1.53 | -7.27 | -7.27 | 8.2 | -0.24 | 9.19 | 17.26 | -0.86 | 3.35 | -0.76 | 17.39 | 51.59 | 7.44 | 1.92 | 25.25 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.35 | -0.27 | -29.8 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.71 | 16.3 | 8.8 | 0.13 | 148.15 | 152.0 | 6.51 | 7.78 | 5.17 | 44.90 | 5.55 | 48.62 | 9.66 | -2.42 | -21.14 | 1.95 | 0.0 | -1.02 | 0 | 0 | 0 | 0.31 | 0.0 | 3.33 | 18.36 | 0.0 | 0.0 | 7.53 | 0.0 | 2.45 | 1.65 | 0.0 | -18.32 | 8.22 | 1.48 | -10.07 | 17.41 | 0.75 | -5.94 | -0.92 | 39.87 | 36.11 | 7.3 | 11.11 | -5.19 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.37 | -10.34 | -37.01 | 1.0 | 0.0 | -60.63 | 0 | 0 | 0 | 0 | 0 | 0 | 3.19 | -11.39 | -27.5 | -0.27 | -132.14 | -35.0 | 6.04 | -7.79 | -22.06 | 42.54 | 0.07 | 35.62 | 9.9 | -6.78 | -21.3 | 1.95 | -0.51 | -1.52 | 0 | 0 | 0 | 0.31 | 6.9 | 0.0 | 18.36 | 0.0 | 0.0 | 7.53 | 0.0 | 2.45 | 1.65 | 0.0 | -18.32 | 8.1 | -2.99 | -15.54 | 17.28 | -1.48 | -8.86 | -1.53 | -61.05 | 7.27 | 6.57 | -11.22 | -17.25 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.22 | -15.35 | -23.03 | 1.0 | 0.0 | -61.39 | 0 | 0 | 0 | 0 | 0 | 0 | 3.6 | -10.0 | -37.28 | 0.84 | 594.12 | 27.27 | 6.55 | 6.85 | -27.78 | 42.50 | 21.69 | 33.75 | 10.62 | -5.18 | -23.76 | 1.96 | 0.0 | -1.51 | 0 | 0 | 0 | 0.29 | 0.0 | 7.41 | 18.36 | 0.0 | 0.0 | 7.53 | 0.0 | 2.45 | 1.65 | 0.0 | -18.32 | 8.35 | 11.19 | -14.8 | 17.54 | 5.03 | -8.5 | -0.95 | 39.49 | 32.62 | 7.4 | 24.58 | -11.8 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.71 | -7.26 | -17.78 | 1.0 | 0.0 | -74.81 | 0 | 0 | 0 | 0 | 0 | 0 | 4.0 | 17.3 | -42.36 | -0.17 | 32.0 | -121.25 | 6.13 | -0.97 | -41.11 | 34.93 | 15.62 | 1.33 | 11.2 | -8.57 | -18.84 | 1.96 | -0.51 | -1.51 | 0 | 0 | 0 | 0.29 | -3.33 | 7.41 | 18.36 | 0.0 | 0.0 | 7.53 | 2.45 | 2.45 | 1.65 | -18.32 | -18.32 | 7.51 | -17.83 | -17.83 | 16.7 | -9.78 | -9.78 | -1.57 | -9.03 | 3.68 | 5.94 | -22.86 | -20.91 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.47 | -10.51 | -5.68 | 1.0 | -60.63 | -74.09 | 0 | 0 | 0 | 0 | 0 | 0 | 3.41 | -22.5 | -55.31 | -0.25 | -25.0 | -140.98 | 6.19 | -20.13 | -48.29 | 30.21 | -3.68 | -22.12 | 12.25 | -2.62 | -9.12 | 1.97 | -0.51 | -1.5 | 0 | 0 | 0 | 0.3 | -3.23 | 7.14 | 18.36 | 0.0 | 0.0 | 7.35 | 0.0 | 2.37 | 2.02 | 0.0 | 1.51 | 9.14 | -4.69 | -6.92 | 18.51 | -2.37 | -2.53 | -1.44 | 12.73 | -5.11 | 7.7 | -3.02 | -8.88 | 0.00 | 0 | 0 |
| 22Q4 (13) | 11.7 | 9.55 | 10.9 | 2.54 | -1.93 | 6.72 | 0 | 0 | 0 | 0 | 0 | 0 | 4.4 | -23.34 | -46.54 | -0.2 | -130.3 | -168.97 | 7.75 | -14.55 | -23.95 | 31.36 | -1.31 | -9.29 | 12.58 | -9.69 | 2.95 | 1.98 | -0.5 | -1.0 | 0 | 0 | 0 | 0.31 | 14.81 | 10.71 | 18.36 | 0.0 | 0.0 | 7.35 | 0.0 | 2.37 | 2.02 | 0.0 | 1.51 | 9.59 | -2.14 | 4.13 | 18.96 | -1.1 | 3.16 | -1.65 | -17.02 | 18.32 | 7.94 | -5.36 | 10.43 | 0.00 | 0 | 0 |
| 22Q3 (12) | 10.68 | -9.57 | 27.9 | 2.59 | -34.76 | 8.37 | 0 | 0 | 0 | 0 | 0 | 0 | 5.74 | -17.29 | -22.43 | 0.66 | -17.5 | 22.22 | 9.07 | -12.87 | -15.15 | 31.78 | -7.8 | -22.76 | 13.93 | 0.94 | 13.9 | 1.99 | 0.0 | -0.5 | 0 | 0 | 0 | 0.27 | 0.0 | -6.9 | 18.36 | 0.0 | 0.0 | 7.35 | 0.0 | 2.37 | 2.02 | 0.0 | 1.51 | 9.8 | 7.22 | 9.74 | 19.17 | 3.57 | 5.91 | -1.41 | 13.5 | 35.32 | 8.39 | 11.72 | 24.3 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.81 | 6.4 | -2.15 | 3.97 | 2.85 | 66.11 | 0 | 0 | 0 | 0 | 0 | 0 | 6.94 | -9.04 | -8.68 | 0.8 | 31.15 | 8.11 | 10.41 | -13.03 | 2.46 | 34.47 | -11.13 | -21.66 | 13.8 | 2.37 | 35.96 | 1.99 | -0.5 | -1.0 | 0 | 0 | 0 | 0.27 | -3.57 | -10.0 | 18.36 | 0.0 | 0.0 | 7.35 | 2.37 | 2.37 | 2.02 | 1.51 | -0.98 | 9.14 | -6.92 | 4.94 | 18.51 | -2.53 | 3.23 | -1.63 | -18.98 | 23.11 | 7.51 | -11.12 | 13.96 | 0.00 | 0 | 0 |
| 22Q1 (10) | 11.1 | 5.21 | -17.23 | 3.86 | 62.18 | 169.93 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.63 | -7.29 | 22.28 | 0.61 | 110.34 | 306.67 | 11.97 | 17.47 | 35.25 | 38.79 | 12.18 | -16.81 | 13.48 | 10.31 | 58.96 | 2.0 | 0.0 | -0.99 | 0 | 0 | 0 | 0.28 | 0.0 | -9.68 | 18.36 | 0.0 | 0.0 | 7.18 | 0.0 | 0.0 | 1.99 | 0.0 | -2.45 | 9.82 | 6.62 | 23.21 | 18.99 | 3.32 | 10.47 | -1.37 | 32.18 | 30.1 | 8.45 | 17.52 | 40.6 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.55 | 26.35 | -14.16 | 2.38 | -0.42 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.23 | 11.22 | 73.63 | 0.29 | -46.3 | 680.0 | 10.19 | -4.68 | 31.99 | 34.58 | -15.97 | -27.89 | 12.22 | -0.08 | 45.65 | 2.0 | 0.0 | -0.99 | 0 | 0 | 0 | 0.28 | -3.45 | -9.68 | 18.36 | 0.0 | 0.0 | 7.18 | 0.0 | 0.0 | 1.99 | 0.0 | -2.45 | 9.21 | 3.14 | 17.77 | 18.38 | 1.55 | 7.86 | -2.02 | 7.34 | -1.51 | 7.19 | 6.52 | 23.33 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.35 | -30.82 | -23.04 | 2.39 | 0.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.4 | -2.63 | 64.08 | 0.54 | -27.03 | 2600.0 | 10.69 | 5.22 | 46.84 | 41.15 | -6.49 | -7.81 | 12.23 | 20.49 | 55.99 | 2.0 | -0.5 | -1.48 | 0 | 0 | 0 | 0.29 | -3.33 | -9.38 | 18.36 | 0.0 | 0.0 | 7.18 | 0.0 | 0.0 | 1.99 | -2.45 | -2.45 | 8.93 | 2.53 | 13.76 | 18.1 | 0.95 | 6.03 | -2.18 | -2.83 | 5.63 | 6.75 | 2.43 | 21.84 | 0.00 | 0 | 0 |
| 21Q2 (7) | 12.07 | -9.99 | 29.09 | 2.39 | 67.13 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.6 | 21.79 | 117.77 | 0.74 | 393.33 | 317.65 | 10.16 | 14.8 | 31.78 | 44.00 | -5.63 | 0 | 10.15 | 19.69 | 25.15 | 2.01 | -0.5 | -0.99 | 0 | 0 | 0 | 0.3 | -3.23 | -6.25 | 18.36 | 0.0 | -0.76 | 7.18 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 8.71 | 9.28 | 10.96 | 17.93 | 4.3 | 5.1 | -2.12 | -8.16 | 17.19 | 6.59 | 9.65 | 24.57 | 0.00 | 0 | 0 |
| 21Q1 (6) | 13.41 | 9.11 | 33.83 | 1.43 | 0 | 0 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 6.24 | 31.65 | 85.71 | 0.15 | 400.0 | 183.33 | 8.85 | 14.64 | 16.29 | 46.63 | -2.76 | 0 | 8.48 | 1.07 | 1.19 | 2.02 | 0.0 | -0.98 | 0 | 0 | -100.0 | 0.31 | 0.0 | -8.82 | 18.36 | 0.0 | -0.76 | 7.18 | 0.0 | 0.42 | 2.04 | 0.0 | 7.94 | 7.97 | 1.92 | -8.81 | 17.19 | 0.88 | -3.26 | -1.96 | 1.51 | 13.27 | 6.01 | 3.09 | -7.25 | 0.00 | 0 | 0 |
| 20Q4 (5) | 12.29 | 13.27 | 46.31 | 0 | 0 | 0 | 1.0 | 0.0 | 0 | 0 | 0 | 0 | 4.74 | 5.1 | -4.24 | -0.05 | -350.0 | 82.14 | 7.72 | 6.04 | -10.54 | 47.95 | 7.43 | 0 | 8.39 | 7.02 | 3.97 | 2.02 | -0.49 | -0.98 | 0 | 0 | -100.0 | 0.31 | -3.12 | -11.43 | 18.36 | 0.0 | -0.76 | 7.18 | 0.0 | 0.42 | 2.04 | 0.0 | 7.94 | 7.82 | -0.38 | -12.33 | 17.04 | -0.18 | -5.07 | -1.99 | 13.85 | 2.45 | 5.83 | 5.23 | -15.26 | 0.00 | 0 | 0 |
| 20Q3 (4) | 10.85 | 16.04 | 0.0 | 0 | 0 | 0.0 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.51 | 29.23 | 0.0 | 0.02 | 105.88 | 0.0 | 7.28 | -5.58 | 0.0 | 44.64 | 0 | 0.0 | 7.84 | -3.33 | 0.0 | 2.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.32 | 0.0 | 0.0 | 18.36 | -0.76 | 0.0 | 7.18 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 7.85 | 0.0 | 0.0 | 17.07 | 0.06 | 0.0 | -2.31 | 9.77 | 0.0 | 5.54 | 4.73 | 0.0 | 0.00 | 0 | 0.0 |
