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) | 5.59 | -4.44 | 1.3 | -49.42 | 0.66 | -10.81 | 0 | 0 | 15.33 | -38.68 | 0.63 | -83.93 | 1.31 | 12.93 | 8.55 | 84.17 | 3.99 | -25.7 | 0 | 0 | 3.26 | 1.24 | 0.01 | -50.0 | 6.54 | 0.0 | 1.55 | 33.62 | 0 | 0 | 7.71 | -15.18 | 9.25 | -9.76 | 0.03 | 0.0 | 7.74 | -15.13 | 0.00 | 0 |
| 2022 (9) | 5.85 | 98.31 | 2.57 | -77.36 | 0.74 | -6.33 | 0 | 0 | 25.0 | -20.46 | 3.92 | 345.45 | 1.16 | -85.99 | 4.64 | -82.39 | 5.37 | -28.11 | 0 | 0 | 3.22 | -18.69 | 0.02 | 100.0 | 6.54 | 0.0 | 1.16 | 8.41 | 0 | 0 | 9.09 | 56.99 | 10.25 | 49.2 | 0.03 | 50.0 | 9.12 | 56.97 | 0.00 | 0 |
| 2021 (8) | 2.95 | -14.24 | 11.35 | -42.03 | 0.79 | 38.6 | 0 | 0 | 31.43 | 37.07 | 0.88 | 0 | 8.28 | 40.34 | 26.34 | 2.39 | 7.47 | 43.1 | 0 | 0 | 3.96 | -3.65 | 0.01 | 0.0 | 6.54 | 0.0 | 1.07 | 0.0 | 0.01 | -85.71 | 5.79 | 19.38 | 6.87 | 14.69 | 0.02 | 0 | 5.81 | 20.04 | 0.00 | 0 |
| 2020 (7) | 3.44 | -34.1 | 19.58 | 68.79 | 0.57 | 32.56 | 0 | 0 | 22.93 | 4.42 | -0.19 | 0 | 5.9 | 30.24 | 25.73 | 24.73 | 5.22 | 16.26 | 0.1 | 0.0 | 4.11 | 18.1 | 0.01 | 0.0 | 6.54 | 0.0 | 1.07 | 7.0 | 0.07 | -22.22 | 4.85 | -13.55 | 5.99 | -10.6 | -0.01 | 0 | 4.84 | -12.64 | 0.00 | 0 |
| 2019 (6) | 5.22 | 10.36 | 11.6 | 37.77 | 0.43 | 34.38 | 0 | 0 | 21.96 | -15.34 | 0.7 | -78.85 | 4.53 | 137.17 | 20.63 | 180.16 | 4.49 | -21.37 | 0.1 | -9.09 | 3.48 | 35.41 | 0.01 | 0.0 | 6.54 | 0.0 | 1.0 | 49.25 | 0.09 | 0 | 5.61 | -13.82 | 6.7 | -6.69 | -0.07 | 0 | 5.54 | -13.71 | 0.00 | 0 |
| 2018 (5) | 4.73 | 17.37 | 8.42 | -23.18 | 0.32 | -23.81 | 0 | 0 | 25.94 | -7.36 | 3.31 | 335.53 | 1.91 | -41.59 | 7.36 | -36.95 | 5.71 | -11.88 | 0.11 | -31.25 | 2.57 | 29.15 | 0.01 | -50.0 | 6.54 | 0.0 | 0.67 | 13.56 | 0 | 0 | 6.51 | 68.22 | 7.18 | 60.99 | -0.09 | 0 | 6.42 | 64.62 | 0.00 | 0 |
| 2017 (4) | 4.03 | -40.47 | 10.96 | 16.97 | 0.42 | 2.44 | 0 | 0 | 28.0 | -5.76 | 0.76 | -60.62 | 3.27 | -19.26 | 11.68 | -14.33 | 6.48 | 13.88 | 0.16 | -20.0 | 1.99 | -17.43 | 0.02 | 100.0 | 6.54 | 0.0 | 0.59 | 47.5 | 0 | 0 | 3.87 | -5.15 | 4.46 | -0.67 | 0.03 | 50.0 | 3.9 | -4.88 | 0.00 | 0 |
| 2016 (3) | 6.77 | 110.9 | 9.37 | -11.44 | 0.41 | 156.25 | 0 | 0 | 29.71 | 7.76 | 1.93 | -13.45 | 4.05 | 5.19 | 13.63 | -2.38 | 5.69 | -7.03 | 0.2 | -28.57 | 2.41 | 0.0 | 0.01 | -50.0 | 6.54 | 0.0 | 0.4 | 122.22 | 0.01 | -50.0 | 4.08 | 27.9 | 4.49 | 32.84 | 0.02 | 0 | 4.1 | 28.93 | 0.00 | 0 |
| 2015 (2) | 3.21 | 18.01 | 10.58 | 306.92 | 0.16 | 60.0 | 0 | 0 | 27.57 | 10.1 | 2.23 | 70.23 | 3.85 | 42.59 | 13.96 | 29.51 | 6.12 | 5.15 | 0.28 | 0.0 | 2.41 | -6.59 | 0.02 | -33.33 | 6.54 | 0.0 | 0.18 | 350.0 | 0.02 | 0 | 3.19 | 87.65 | 3.38 | 94.25 | -0.01 | 0 | 3.18 | 89.29 | 0.00 | 0 |
| 2014 (1) | 2.72 | -24.44 | 2.6 | -39.53 | 0.1 | -56.52 | 0 | 0 | 25.04 | 28.15 | 1.31 | 45.56 | 2.7 | 37.76 | 10.78 | 7.5 | 5.82 | 4.3 | 0.28 | 0.0 | 2.58 | 529.27 | 0.03 | 0.0 | 6.54 | 0.0 | 0.04 | 0 | 0 | 0 | 1.7 | 286.36 | 1.74 | 295.45 | -0.02 | 0 | 1.68 | 290.7 | 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) | 5.27 | -14.31 | 20.32 | 0.8 | 14.29 | 60.0 | 0.45 | 12.5 | -34.78 | 0 | 0 | 0 | 3.4 | 5.92 | -14.14 | 0.02 | -92.59 | -94.74 | 0.87 | -11.22 | -49.42 | 5.89 | -7.86 | -52.3 | 4.08 | -7.9 | -5.99 | 0 | 0 | 0 | 2.57 | -4.1 | -4.81 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.61 | 0.0 | 3.87 | 0 | 0 | 0 | 7.95 | 0.13 | 3.52 | 9.57 | 0.21 | 3.68 | 0.03 | 0.0 | 0.0 | 7.98 | 0.13 | 3.5 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.15 | 8.27 | 11.01 | 0.7 | 0.0 | 40.0 | 0.4 | -37.5 | -42.03 | 0 | 0 | 0 | 3.21 | -16.41 | -28.82 | 0.27 | -35.71 | 0.0 | 0.98 | -38.36 | -37.18 | 6.39 | -33.14 | -32.55 | 4.43 | 13.88 | 5.73 | 0 | 0 | 0 | 2.68 | -13.83 | -6.62 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.61 | 3.87 | 3.87 | 0 | 0 | 0 | 7.94 | -2.34 | 8.77 | 9.55 | -1.24 | 7.91 | 0.03 | 0.0 | 0.0 | 7.97 | -2.33 | 8.73 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.68 | 1.61 | -21.55 | 0.7 | -46.15 | -72.87 | 0.64 | -3.03 | -11.11 | 0 | 0 | 0 | 3.84 | -11.11 | 51.18 | 0.42 | 2000.0 | 1500.0 | 1.59 | 21.37 | 27.2 | 9.56 | 11.89 | 48.0 | 3.89 | -2.51 | -22.66 | 0 | 0 | 0 | 3.11 | -4.6 | 2.3 | 0.01 | 0.0 | -50.0 | 6.54 | 0.0 | 0.0 | 1.55 | 0.0 | 33.62 | 0 | 0 | 0 | 8.13 | 5.45 | -10.26 | 9.67 | 4.54 | -5.38 | 0.03 | 0.0 | 0.0 | 8.16 | 5.43 | -10.23 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.59 | 27.63 | -4.44 | 1.3 | 160.0 | -49.42 | 0.66 | -4.35 | -10.81 | 0 | 0 | 0 | 4.32 | 9.09 | 47.95 | 0.02 | -94.74 | 110.53 | 1.31 | -23.84 | 12.93 | 8.55 | -30.79 | 84.17 | 3.99 | -8.06 | -25.7 | 0 | 0 | 0 | 3.26 | 20.74 | 1.24 | 0.01 | 0.0 | -50.0 | 6.54 | 0.0 | 0.0 | 1.55 | 0.0 | 33.62 | 0 | 0 | 0 | 7.71 | 0.39 | -15.18 | 9.25 | 0.22 | -9.76 | 0.03 | 0.0 | 0.0 | 7.74 | 0.39 | -15.13 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.38 | -20.94 | -29.35 | 0.5 | 0.0 | -82.7 | 0.69 | 0.0 | -10.39 | 0 | 0 | 0 | 3.96 | -12.2 | -38.98 | 0.38 | 40.74 | -66.37 | 1.72 | 10.26 | -27.12 | 12.35 | 30.28 | 64.75 | 4.34 | 3.58 | -29.43 | 0 | 0 | 0 | 2.7 | -5.92 | -20.35 | 0.01 | 0.0 | -50.0 | 6.54 | 0.0 | 0.0 | 1.55 | 0.0 | 33.62 | 0 | 0 | 0 | 7.68 | 5.21 | -16.97 | 9.23 | 4.29 | -11.34 | 0.03 | 0.0 | 0.0 | 7.71 | 5.18 | -16.92 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.54 | -23.48 | 54.75 | 0.5 | -80.62 | -93.21 | 0.69 | -4.17 | -12.66 | 0 | 0 | 0 | 4.51 | 77.56 | -39.05 | 0.27 | 1000.0 | -86.5 | 1.56 | 24.8 | -72.92 | 9.48 | 46.71 | -44.93 | 4.19 | -16.7 | -39.28 | 0 | 0 | 0 | 2.87 | -5.59 | -19.38 | 0.01 | -50.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.55 | 33.62 | 33.62 | 0 | 0 | 0 | 7.3 | -19.43 | -10.65 | 8.85 | -13.41 | -5.04 | 0.03 | 0.0 | 400.0 | 7.33 | -19.36 | -10.17 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.24 | 23.76 | 101.11 | 2.58 | 0.39 | -74.15 | 0.72 | -2.7 | -8.86 | 0 | 0 | 0 | 2.54 | -13.01 | -68.99 | -0.03 | 84.21 | -103.06 | 1.25 | 7.76 | -83.85 | 6.46 | 39.22 | -72.07 | 5.03 | -6.33 | -26.78 | 0 | 0 | 0 | 3.04 | -5.59 | -19.15 | 0.02 | 0.0 | 100.0 | 6.54 | 0.0 | 0.0 | 1.16 | 0.0 | 8.41 | 0 | 0 | -100.0 | 9.06 | -0.33 | 34.02 | 10.22 | -0.29 | 30.19 | 0.03 | 0.0 | 400.0 | 9.09 | -0.33 | 34.67 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.85 | -5.65 | 98.31 | 2.57 | -11.07 | -77.36 | 0.74 | -3.9 | -6.33 | 0 | 0 | 0 | 2.92 | -55.01 | -68.97 | -0.19 | -116.81 | -218.75 | 1.16 | -50.85 | -85.99 | 4.64 | -38.09 | -82.39 | 5.37 | -12.68 | -28.11 | 0 | 0 | 0 | 3.22 | -5.01 | -18.69 | 0.02 | 0.0 | 100.0 | 6.54 | 0.0 | 0.0 | 1.16 | 0.0 | 8.41 | 0 | 0 | -100.0 | 9.09 | -1.73 | 56.99 | 10.25 | -1.54 | 49.2 | 0.03 | 0.0 | 50.0 | 9.12 | -1.72 | 56.97 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.2 | 73.18 | 82.89 | 2.89 | -60.73 | -74.65 | 0.77 | -2.53 | -2.53 | 0 | 0 | 0 | 6.49 | -12.3 | -23.38 | 1.13 | -43.5 | 109.26 | 2.36 | -59.03 | -64.99 | 7.49 | -56.45 | -67.45 | 6.15 | -10.87 | -17.67 | 0 | 0 | -100.0 | 3.39 | -4.78 | -18.51 | 0.02 | 100.0 | 100.0 | 6.54 | 0.0 | 0.0 | 1.16 | 0.0 | 8.41 | 0 | 0 | -100.0 | 9.25 | 13.22 | 64.3 | 10.41 | 11.7 | 55.14 | 0.03 | 400.0 | 0 | 9.28 | 13.73 | 64.83 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.58 | -0.56 | -1.65 | 7.36 | -26.25 | -33.69 | 0.79 | 0.0 | 0.0 | 0 | 0 | 0 | 7.4 | -9.65 | 0.14 | 2.0 | 104.08 | 1900.0 | 5.76 | -25.58 | -1.54 | 17.21 | -25.6 | -20.51 | 6.9 | 0.44 | 8.83 | 0 | 0 | -100.0 | 3.56 | -5.32 | -18.16 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.16 | 8.41 | 8.41 | 0 | -100.0 | -100.0 | 8.17 | 20.86 | 62.43 | 9.32 | 18.73 | 51.05 | -0.01 | 0.0 | -200.0 | 8.16 | 20.89 | 61.9 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.6 | 22.03 | -9.09 | 9.98 | -12.07 | -13.22 | 0.79 | 0.0 | 5.33 | 0 | 0 | 0 | 8.19 | -12.96 | 33.17 | 0.98 | 512.5 | 988.89 | 7.74 | -6.52 | 52.66 | 23.13 | -12.22 | 11.92 | 6.87 | -8.03 | 19.27 | 0 | 0 | -100.0 | 3.76 | -5.05 | -12.96 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.01 | 0.0 | -85.71 | 6.76 | 16.75 | 37.12 | 7.85 | 14.26 | 29.11 | -0.01 | -150.0 | 50.0 | 6.75 | 16.18 | 37.47 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.95 | -12.98 | -14.24 | 11.35 | -0.44 | -42.03 | 0.79 | 0.0 | 38.6 | 0 | 0 | 0 | 9.41 | 11.1 | 29.61 | 0.16 | -70.37 | 166.67 | 8.28 | 22.85 | 40.34 | 26.35 | 14.44 | 2.42 | 7.47 | 0.0 | 43.1 | 0 | -100.0 | -100.0 | 3.96 | -4.81 | -3.65 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.01 | 0.0 | -85.71 | 5.79 | 2.84 | 19.38 | 6.87 | 2.38 | 14.69 | 0.02 | 0 | 300.0 | 5.81 | 3.2 | 20.04 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.39 | -6.87 | -9.84 | 11.4 | 2.7 | -38.01 | 0.79 | 0.0 | 58.0 | 0 | 0 | 0 | 8.47 | 14.61 | 36.17 | 0.54 | 440.0 | 590.91 | 6.74 | 15.21 | 30.12 | 23.03 | 6.36 | -8.29 | 7.47 | 17.82 | 35.82 | 0.02 | -80.0 | -80.0 | 4.16 | -4.37 | -2.58 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.01 | -85.71 | -85.71 | 5.63 | 11.93 | 10.61 | 6.71 | 8.75 | 7.7 | 0 | -100.0 | 100.0 | 5.63 | 11.71 | 11.49 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.64 | -8.08 | -16.51 | 11.1 | -3.48 | -34.67 | 0.79 | 5.33 | 102.56 | 0 | 0 | 0 | 7.39 | 20.16 | 50.82 | 0.1 | 11.11 | 200.0 | 5.85 | 15.38 | 24.47 | 21.65 | 4.75 | 0 | 6.34 | 10.07 | 33.76 | 0.1 | 0.0 | 0.0 | 4.35 | 0.69 | 14.78 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 5.03 | 2.03 | -3.27 | 6.17 | 1.48 | -2.83 | 0.01 | 150.0 | 114.29 | 5.04 | 2.65 | -1.75 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.96 | 15.12 | -20.96 | 11.5 | -41.27 | -18.79 | 0.75 | 31.58 | 74.42 | 0 | 0 | 0 | 6.15 | -15.29 | 35.16 | 0.09 | 137.5 | -66.67 | 5.07 | -14.07 | 21.58 | 20.67 | -19.67 | 0 | 5.76 | 10.34 | 27.43 | 0.1 | 0.0 | 0.0 | 4.32 | 5.11 | 12.5 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.07 | 0.0 | 7.0 | 0.07 | 0.0 | -22.22 | 4.93 | 1.65 | -16.16 | 6.08 | 1.5 | -12.77 | -0.02 | -100.0 | 75.0 | 4.91 | 1.45 | -15.34 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.44 | -8.51 | -34.1 | 19.58 | 6.47 | 68.79 | 0.57 | 14.0 | 32.56 | 0 | 0 | 0 | 7.26 | 16.72 | 46.37 | -0.24 | -118.18 | -14.29 | 5.9 | 13.9 | 30.24 | 25.73 | 2.47 | 0 | 5.22 | -5.09 | 16.26 | 0.1 | 0.0 | 0.0 | 4.11 | -3.75 | 18.1 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.07 | 0.0 | 7.0 | 0.07 | 0.0 | -22.22 | 4.85 | -4.72 | -13.55 | 5.99 | -3.85 | -10.6 | -0.01 | 75.0 | 85.71 | 4.84 | -4.16 | -12.64 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.76 | -13.76 | 0.0 | 18.39 | 8.24 | 0.0 | 0.5 | 28.21 | 0.0 | 0 | 0 | 0.0 | 6.22 | 26.94 | 0.0 | -0.11 | -10.0 | 0.0 | 5.18 | 10.21 | 0.0 | 25.11 | 0 | 0.0 | 5.5 | 16.03 | 0.0 | 0.1 | 0.0 | 0.0 | 4.27 | 12.66 | 0.0 | 0.01 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 5.09 | -2.12 | 0.0 | 6.23 | -1.89 | 0.0 | -0.04 | 42.86 | 0.0 | 5.05 | -1.56 | 0.0 | 0.00 | 0 | 0.0 |
