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) | 4.14 | 17.95 | 3.2 | -50.69 | 2.32 | -59.01 | 0 | 0 | 23.11 | -9.02 | -0.54 | 0 | 7.91 | 8.8 | 34.23 | 19.58 | 5.8 | -19.44 | 0 | 0 | 12.23 | 62.85 | 0.08 | -20.0 | 8.63 | 0.47 | 1.24 | 3.33 | 0.97 | -19.17 | 1.25 | -31.32 | 3.46 | -17.81 | -1.24 | 0 | 0.01 | -98.82 | 0.00 | 0 |
| 2022 (9) | 3.51 | -33.4 | 6.49 | 39.87 | 5.66 | 396.49 | 0 | 0 | 25.4 | -3.79 | 0.43 | -60.19 | 7.27 | 1.82 | 28.62 | 5.83 | 7.2 | 9.26 | 0 | 0 | 7.51 | -41.69 | 0.1 | -9.09 | 8.59 | 0.12 | 1.2 | 10.09 | 1.2 | -3.23 | 1.82 | -8.08 | 4.21 | -2.32 | -0.97 | 0 | 0.85 | 8.97 | 0.00 | 0 |
| 2021 (8) | 5.27 | 12.61 | 4.64 | 14.0 | 1.14 | 75.38 | 0 | 0 | 26.4 | 14.98 | 1.08 | -21.74 | 7.14 | 0.56 | 27.05 | -12.54 | 6.59 | 31.01 | 0 | 0 | 12.88 | 5.75 | 0.11 | 37.5 | 8.58 | 2.26 | 1.09 | 14.74 | 1.24 | -6.06 | 1.98 | 10.61 | 4.31 | 6.16 | -1.2 | 0 | 0.78 | 41.82 | 0.00 | 0 |
| 2020 (7) | 4.68 | 48.1 | 4.07 | -44.85 | 0.65 | -48.41 | 0 | 0 | 22.96 | 9.7 | 1.38 | 590.0 | 7.1 | 9.57 | 30.92 | -0.12 | 5.03 | 6.34 | 0 | 0 | 12.18 | 74.0 | 0.08 | 14.29 | 8.39 | 4.61 | 0.95 | 2.15 | 1.32 | 51.72 | 1.79 | 37.69 | 4.06 | 30.97 | -1.24 | 0 | 0.55 | 0 | 0.00 | 0 |
| 2019 (6) | 3.16 | 47.66 | 7.38 | -7.17 | 1.26 | 24.75 | 0 | 0 | 20.93 | -14.68 | 0.2 | -80.39 | 6.48 | -8.09 | 30.96 | 7.72 | 4.73 | -17.31 | 0.1 | 0.0 | 7.0 | 434.35 | 0.07 | 16.67 | 8.02 | 4.84 | 0.93 | 12.05 | 0.87 | 45.0 | 1.3 | -41.44 | 3.1 | -15.07 | -1.32 | 0 | -0.02 | 0 | 0.00 | 0 |
| 2018 (5) | 2.14 | -38.51 | 7.95 | 38.26 | 1.01 | -0.98 | 0 | 0 | 24.53 | 10.3 | 1.02 | 240.0 | 7.05 | -8.08 | 28.74 | -16.66 | 5.72 | 40.89 | 0.1 | -9.09 | 1.31 | 14.91 | 0.06 | 0.0 | 7.65 | 1.06 | 0.83 | 3.75 | 0.6 | 15.38 | 2.22 | 42.31 | 3.65 | 27.18 | -0.87 | 0 | 1.35 | 40.62 | 0.00 | 0 |
| 2017 (4) | 3.48 | 27.01 | 5.75 | 33.1 | 1.02 | -64.58 | 0 | 0 | 22.24 | 15.05 | 0.3 | 0 | 7.67 | 4.78 | 34.49 | -8.93 | 4.06 | 55.56 | 0.11 | 0 | 1.14 | -41.24 | 0.06 | -25.0 | 7.57 | 8.76 | 0.8 | 0.0 | 0.52 | 0.0 | 1.56 | 23.81 | 2.87 | 11.24 | -0.6 | 0 | 0.96 | 28.0 | 0.00 | 0 |
| 2016 (3) | 2.74 | 3.79 | 4.32 | -19.4 | 2.88 | 200.0 | 0 | 0 | 19.33 | 13.71 | -0.37 | 0 | 7.32 | 21.59 | 37.87 | 6.94 | 2.61 | -10.62 | 0 | 0 | 1.94 | -58.64 | 0.08 | 0.0 | 6.96 | 54.32 | 0.8 | 0.0 | 0.52 | 0.0 | 1.26 | -23.64 | 2.58 | -12.84 | -0.51 | 0 | 0.75 | -61.93 | 0.00 | 0 |
| 2015 (2) | 2.64 | -6.71 | 5.36 | -4.8 | 0.96 | 47.69 | 0 | 0 | 17.0 | 1.37 | -0.12 | 0 | 6.02 | 10.26 | 35.41 | 8.76 | 2.92 | -2.01 | 0 | 0 | 4.69 | 404.3 | 0.08 | -11.11 | 4.51 | -3.22 | 0.8 | 8.11 | 0.52 | 0.0 | 1.65 | -27.95 | 2.96 | -16.62 | 0.32 | -40.74 | 1.97 | -30.39 | 0.00 | 0 |
| 2014 (1) | 2.83 | 28.05 | 5.63 | 90.85 | 0.65 | 170.83 | 0 | 0 | 16.77 | 26.76 | 0.56 | 55.56 | 5.46 | 23.81 | 32.56 | -2.33 | 2.98 | 34.84 | 0 | 0 | 0.93 | 9.41 | 0.09 | 50.0 | 4.66 | 0.0 | 0.74 | 4.23 | 0.52 | 0.0 | 2.29 | 1.78 | 3.55 | 2.01 | 0.54 | 200.0 | 2.83 | 16.46 | 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) | 3.49 | -15.9 | -31.84 | 3.64 | 8.98 | -27.49 | 1.49 | -18.13 | -45.02 | 0 | 0 | 0 | 6.65 | 10.65 | 13.29 | 0.01 | -83.33 | 110.0 | 8.35 | 10.01 | 26.32 | 31.94 | 6.73 | 6.32 | 5.13 | -3.02 | -12.31 | 0 | 0 | 0 | 11.33 | -3.25 | -4.55 | 0.08 | 0.0 | 0.0 | 8.68 | 0.23 | 0.58 | 1.24 | 0.0 | 0.0 | 1.24 | 0.0 | 27.84 | 1.22 | 0.83 | 17.31 | 3.7 | 0.27 | 13.85 | -0.65 | 29.35 | 31.58 | 0.57 | 96.55 | 533.33 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.15 | -8.39 | -17.17 | 3.34 | -12.34 | -51.38 | 1.82 | -1.62 | -70.31 | 0 | 0 | 0 | 6.01 | -7.68 | 10.28 | 0.06 | -77.78 | 175.0 | 7.59 | -0.39 | 14.31 | 29.93 | -2.59 | 0.06 | 5.29 | -8.48 | -13.56 | 0 | 0 | 0 | 11.71 | -2.66 | 49.17 | 0.08 | 14.29 | -11.11 | 8.66 | 0.35 | 0.35 | 1.24 | 0.0 | 0.0 | 1.24 | 27.84 | 27.84 | 1.21 | -15.97 | 5.22 | 3.69 | 1.1 | 9.82 | -0.92 | 11.54 | 33.33 | 0.29 | -27.5 | 226.09 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.53 | 9.42 | 28.33 | 3.81 | 19.06 | -42.45 | 1.85 | -20.26 | -68.59 | 0 | 0 | 0 | 6.51 | -6.6 | 35.34 | 0.27 | 28.57 | 148.21 | 7.62 | -3.67 | 14.93 | 30.73 | -10.27 | 6.4 | 5.78 | -0.34 | -12.56 | 0 | 0 | 0 | 12.03 | -1.64 | 65.25 | 0.07 | -12.5 | -30.0 | 8.63 | 0.0 | 0.47 | 1.24 | 0.0 | 3.33 | 0.97 | 0.0 | -19.17 | 1.44 | 15.2 | 32.11 | 3.65 | 5.49 | 4.89 | -1.04 | 16.13 | -15.56 | 0.4 | 3900.0 | 110.53 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.14 | -19.14 | 17.95 | 3.2 | -36.25 | -50.69 | 2.32 | -14.39 | -59.01 | 0 | 0 | 0 | 6.97 | 18.74 | 18.74 | 0.21 | 310.0 | 231.25 | 7.91 | 19.67 | 8.8 | 34.24 | 13.97 | 19.59 | 5.8 | -0.85 | -19.44 | 0 | 0 | 0 | 12.23 | 3.03 | 62.85 | 0.08 | 0.0 | -20.0 | 8.63 | 0.0 | 0.47 | 1.24 | 0.0 | 3.33 | 0.97 | 0.0 | -19.17 | 1.25 | 20.19 | -31.32 | 3.46 | 6.46 | -17.81 | -1.24 | -30.53 | -27.84 | 0.01 | -88.89 | -98.82 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.12 | 2.2 | 42.62 | 5.02 | -26.93 | -15.77 | 2.71 | -55.79 | -47.17 | 0 | 0 | 0 | 5.87 | 7.71 | -3.29 | -0.1 | -25.0 | -400.0 | 6.61 | -0.45 | -10.8 | 30.05 | 0.45 | 7.25 | 5.85 | -4.41 | -24.61 | 0 | 0 | 0 | 11.87 | 51.21 | 41.14 | 0.08 | -11.11 | -27.27 | 8.63 | 0.0 | 0.47 | 1.24 | 0.0 | 3.33 | 0.97 | 0.0 | -19.17 | 1.04 | -9.57 | -47.21 | 3.25 | -3.27 | -25.63 | -0.95 | 31.16 | -25.0 | 0.09 | 139.13 | -92.56 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.01 | 41.93 | 37.64 | 6.87 | 3.78 | 22.02 | 6.13 | 4.07 | 350.74 | 0 | 0 | 0 | 5.45 | 13.31 | -12.24 | -0.08 | 85.71 | -122.86 | 6.64 | 0.15 | -12.98 | 29.91 | 3.58 | 5.96 | 6.12 | -7.41 | -17.3 | 0 | 0 | 0 | 7.85 | 7.83 | -35.92 | 0.09 | -10.0 | -18.18 | 8.63 | 0.47 | 0.58 | 1.24 | 3.33 | 3.33 | 0.97 | -19.17 | -19.17 | 1.15 | 5.5 | -42.5 | 3.36 | -3.45 | -23.46 | -1.38 | -53.33 | -55.06 | -0.23 | -221.05 | -120.72 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.53 | 0.57 | -8.79 | 6.62 | 2.0 | 34.83 | 5.89 | 4.06 | 371.2 | 0 | 0 | 0 | 4.81 | -18.06 | -33.56 | -0.56 | -250.0 | -315.38 | 6.63 | -8.8 | -15.43 | 28.88 | 0.85 | 0.81 | 6.61 | -8.19 | 0.3 | 0 | 0 | 0 | 7.28 | -3.06 | -42.22 | 0.1 | 0.0 | -9.09 | 8.59 | 0.0 | 0.12 | 1.2 | 0.0 | 10.09 | 1.2 | 0.0 | -3.23 | 1.09 | -40.11 | -36.26 | 3.48 | -17.34 | -13.86 | -0.9 | 7.22 | -34.33 | 0.19 | -77.65 | -81.73 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.51 | -2.23 | -33.4 | 6.49 | 8.89 | 39.87 | 5.66 | 10.33 | 396.49 | 0 | 0 | 0 | 5.87 | -3.29 | -15.3 | -0.16 | -700.0 | -245.45 | 7.27 | -1.89 | 1.82 | 28.63 | 2.21 | 5.83 | 7.2 | -7.22 | 9.26 | 0 | 0 | 0 | 7.51 | -10.7 | -41.69 | 0.1 | -9.09 | -9.09 | 8.59 | 0.0 | 0.12 | 1.2 | 0.0 | 10.09 | 1.2 | 0.0 | -3.23 | 1.82 | -7.61 | -8.08 | 4.21 | -3.66 | -2.32 | -0.97 | -27.63 | 19.17 | 0.85 | -29.75 | 8.97 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.59 | -1.37 | -17.47 | 5.96 | 5.86 | 45.01 | 5.13 | 277.21 | 428.87 | 0 | 0 | 0 | 6.07 | -2.25 | -8.72 | -0.02 | -105.71 | -107.14 | 7.41 | -2.88 | -4.02 | 28.02 | -0.75 | -4.38 | 7.76 | 4.86 | 26.8 | 0 | 0 | 0 | 8.41 | -31.35 | -35.26 | 0.11 | 0.0 | 37.5 | 8.59 | 0.12 | 0.12 | 1.2 | 0.0 | 10.09 | 1.2 | 0.0 | -3.23 | 1.97 | -1.5 | 5.35 | 4.37 | -0.46 | 4.05 | -0.76 | 14.61 | 42.42 | 1.21 | 9.01 | 120.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.64 | -5.94 | -28.77 | 5.63 | 14.66 | 37.99 | 1.36 | 8.8 | 72.15 | 0 | 0 | 0 | 6.21 | -14.23 | -5.19 | 0.35 | 34.62 | 16.67 | 7.63 | -2.68 | 22.08 | 28.23 | -1.45 | 17.29 | 7.4 | 12.29 | 28.47 | 0 | 0 | 0 | 12.25 | -2.78 | -6.27 | 0.11 | 0.0 | 37.5 | 8.58 | 0.0 | 1.9 | 1.2 | 10.09 | 26.32 | 1.2 | -3.23 | -9.09 | 2.0 | 16.96 | 9.89 | 4.39 | 8.66 | 7.33 | -0.89 | -32.84 | 32.06 | 1.11 | 6.73 | 117.65 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.87 | -26.57 | -27.12 | 4.91 | 5.82 | 8.39 | 1.25 | 9.65 | 78.57 | 0 | 0 | 0 | 7.24 | 4.47 | 15.65 | 0.26 | 136.36 | -33.33 | 7.84 | 9.8 | 16.84 | 28.64 | 5.87 | 6.81 | 6.59 | 0.0 | 19.82 | 0 | 0 | 0 | 12.6 | -2.17 | -1.18 | 0.11 | 0.0 | 37.5 | 8.58 | 0.0 | 1.9 | 1.09 | 0.0 | 14.74 | 1.24 | 0.0 | -6.06 | 1.71 | -13.64 | 11.76 | 4.04 | -6.26 | 6.6 | -0.67 | 44.17 | 44.17 | 1.04 | 33.33 | 215.15 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.27 | 21.15 | 12.61 | 4.64 | 12.9 | 14.0 | 1.14 | 17.53 | 75.38 | 0 | 0 | 0 | 6.93 | 4.21 | 0.58 | 0.11 | -60.71 | -73.81 | 7.14 | -7.51 | 0.56 | 27.06 | -7.65 | -12.55 | 6.59 | 7.68 | 31.01 | 0 | 0 | 0 | 12.88 | -0.85 | 5.75 | 0.11 | 37.5 | 37.5 | 8.58 | 0.0 | 2.26 | 1.09 | 0.0 | 14.74 | 1.24 | 0.0 | -6.06 | 1.98 | 5.88 | 10.61 | 4.31 | 2.62 | 6.16 | -1.2 | 9.09 | 3.23 | 0.78 | 41.82 | 41.82 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.35 | -14.87 | 30.63 | 4.11 | 0.74 | -16.46 | 0.97 | 22.78 | 102.08 | 0 | 0 | 0 | 6.65 | 1.53 | 6.06 | 0.28 | -6.67 | -28.21 | 7.72 | 23.52 | 21.38 | 29.30 | 21.74 | 2.73 | 6.12 | 6.25 | 20.71 | 0 | 0 | 0 | 12.99 | -0.61 | 21.06 | 0.08 | 0.0 | -11.11 | 8.58 | 1.9 | 2.26 | 1.09 | 14.74 | 14.74 | 1.24 | -6.06 | -6.06 | 1.87 | 2.75 | 36.5 | 4.2 | 2.69 | 15.7 | -1.32 | -0.76 | 7.04 | 0.55 | 7.84 | 1200.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.11 | -3.77 | 49.85 | 4.08 | -9.93 | -28.67 | 0.79 | 12.86 | -54.07 | 0 | 0 | 0 | 6.55 | 4.63 | 16.96 | 0.3 | -23.08 | -31.82 | 6.25 | -6.86 | 11.01 | 24.07 | -10.26 | 0 | 5.76 | 4.73 | 18.52 | 0 | 0 | 0 | 13.07 | 2.51 | 63.78 | 0.08 | 0.0 | -11.11 | 8.42 | 0.0 | 0.36 | 0.95 | 0.0 | 0 | 1.32 | 0.0 | 0 | 1.82 | 18.95 | 0 | 4.09 | 7.92 | 25.85 | -1.31 | -9.17 | 20.61 | 0.51 | 54.55 | 130.91 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.31 | 13.46 | 31.11 | 4.53 | 11.3 | -35.01 | 0.7 | 7.69 | -53.33 | 0 | 0 | 0 | 6.26 | -9.14 | 49.4 | 0.39 | -7.14 | 200.0 | 6.71 | -5.49 | 33.67 | 26.82 | -13.31 | 0 | 5.5 | 9.34 | 8.7 | 0 | 0 | 0 | 12.75 | 4.68 | 89.45 | 0.08 | 0.0 | 14.29 | 8.42 | 0.36 | 4.99 | 0.95 | 0.0 | 2.15 | 1.32 | 0.0 | 51.72 | 1.53 | -14.53 | 10.87 | 3.79 | -6.65 | 19.18 | -1.2 | 3.23 | 17.81 | 0.33 | -40.0 | 512.5 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.68 | 40.54 | 48.1 | 4.07 | -17.28 | -44.85 | 0.65 | 35.42 | -48.41 | 0 | 0 | 0 | 6.89 | 9.89 | 10.42 | 0.42 | 7.69 | 121.05 | 7.1 | 11.64 | 9.57 | 30.94 | 8.47 | 0 | 5.03 | -0.79 | 6.34 | 0 | 0 | -100.0 | 12.18 | 13.51 | 74.0 | 0.08 | -11.11 | 14.29 | 8.39 | 0.0 | 4.61 | 0.95 | 0.0 | 2.15 | 1.32 | 0.0 | 51.72 | 1.79 | 30.66 | 37.69 | 4.06 | 11.85 | 30.97 | -1.24 | 12.68 | 6.06 | 0.55 | 1200.0 | 2850.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.33 | -2.35 | 0.0 | 4.92 | -13.99 | 0.0 | 0.48 | -72.09 | 0.0 | 0 | 0 | 0.0 | 6.27 | 11.96 | 0.0 | 0.39 | -11.36 | 0.0 | 6.36 | 12.97 | 0.0 | 28.52 | 0 | 0.0 | 5.07 | 4.32 | 0.0 | 0 | 0 | 0.0 | 10.73 | 34.46 | 0.0 | 0.09 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | 0.95 | 0 | 0.0 | 1.32 | 0 | 0.0 | 1.37 | 0 | 0.0 | 3.63 | 11.69 | 0.0 | -1.42 | 13.94 | 0.0 | -0.05 | 96.97 | 0.0 | 0.00 | 0 | 0.0 |
