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) | 5.54 | 1.65 | 8.72 | -5.83 | 0.48 | 54.84 | 0 | 0 | 21.22 | -16.29 | 0.42 | -69.34 | 4.09 | -0.97 | 19.27 | 18.31 | 7.29 | -20.76 | 0 | 0 | 3.25 | 245.74 | 0 | 0 | 6.86 | 0.0 | 1.34 | 11.67 | 0.5 | -43.82 | 1.76 | -0.56 | 3.6 | -6.74 | -0.5 | 0 | 1.26 | -0.79 | 0.00 | 0 |
| 2022 (9) | 5.45 | 43.42 | 9.26 | 15.75 | 0.31 | 10.71 | 0 | 0 | 25.35 | 7.73 | 1.37 | 34.31 | 4.13 | 6.72 | 16.29 | -0.94 | 9.2 | -3.46 | 0 | 0 | 0.94 | -24.19 | 0 | 0 | 6.86 | 0.0 | 1.2 | 10.09 | 0.89 | 14.1 | 1.77 | 40.48 | 3.86 | 23.32 | -0.5 | 0 | 1.27 | 243.24 | 0.00 | 0 |
| 2021 (8) | 3.8 | -6.86 | 8.0 | 46.25 | 0.28 | -12.5 | 0 | 0 | 23.53 | 36.33 | 1.02 | -41.38 | 3.87 | 17.99 | 16.45 | -13.45 | 9.53 | 26.9 | 0 | 0 | 1.24 | -39.81 | 0 | 0 | 6.86 | 4.89 | 1.09 | 18.48 | 0.78 | 4.0 | 1.26 | -27.17 | 3.13 | -8.21 | -0.89 | 0 | 0.37 | -61.05 | 0.00 | 0 |
| 2020 (7) | 4.08 | 47.29 | 5.47 | -0.91 | 0.32 | -69.23 | 0 | 0 | 17.26 | 13.85 | 1.74 | 5700.0 | 3.28 | -0.61 | 19.00 | -12.7 | 7.51 | 16.43 | 0 | 0 | 2.06 | 1.48 | 0 | 0 | 6.54 | -2.97 | 0.92 | 0.0 | 0.75 | 59.57 | 1.73 | 496.55 | 3.41 | 102.98 | -0.78 | 0 | 0.95 | 0 | 0.00 | 0 |
| 2019 (6) | 2.77 | -9.48 | 5.52 | -5.96 | 1.04 | 35.06 | 0 | 0 | 15.16 | 3.76 | 0.03 | -92.31 | 3.3 | -7.56 | 21.77 | -10.92 | 6.45 | -13.42 | 0.12 | -70.0 | 2.03 | -34.94 | 0 | 0 | 6.74 | 1.35 | 0.92 | 4.55 | 0.47 | 4.44 | 0.29 | -46.3 | 1.68 | -10.16 | -0.75 | 0 | -0.46 | 0 | 0.00 | 0 |
| 2018 (5) | 3.06 | 16.79 | 5.87 | 17.17 | 0.77 | -35.29 | 0 | 0 | 14.61 | 7.98 | 0.39 | 143.75 | 3.57 | 41.67 | 24.44 | 31.19 | 7.45 | 19.77 | 0.4 | -28.57 | 3.12 | 7.59 | 0 | 0 | 6.65 | 10.83 | 0.88 | 2.33 | 0.45 | 136.84 | 0.54 | -32.5 | 1.87 | 1.08 | -0.47 | 0 | 0.07 | -80.0 | 0.00 | 0 |
| 2017 (4) | 2.62 | -18.63 | 5.01 | 26.84 | 1.19 | 54.55 | 0 | 0 | 13.53 | -8.27 | 0.16 | -75.0 | 2.52 | -7.01 | 18.63 | 1.37 | 6.22 | 2.47 | 0.56 | -1.75 | 2.9 | -27.32 | 0 | 0 | 6.0 | 10.5 | 0.86 | 7.5 | 0.19 | 0 | 0.8 | -59.8 | 1.85 | -33.69 | -0.45 | 0 | 0.35 | -80.56 | 0.00 | 0 |
| 2016 (3) | 3.22 | 8.78 | 3.95 | -21.31 | 0.77 | -40.31 | 0 | 0 | 14.75 | 2.72 | 0.64 | 0.0 | 2.71 | 1.12 | 18.37 | -1.55 | 6.07 | -7.61 | 0.57 | -1.72 | 3.99 | 14.33 | 0 | 0 | 5.43 | 0.0 | 0.8 | 9.59 | 0 | 0 | 1.99 | 0.0 | 2.79 | 2.2 | -0.19 | 0 | 1.8 | -24.69 | 0.00 | 4.25 |
| 2015 (2) | 2.96 | -5.73 | 5.02 | 10.82 | 1.29 | 239.47 | 0 | 0 | 14.36 | 7.32 | 0.64 | -7.25 | 2.68 | -10.07 | 18.66 | -16.2 | 6.57 | 16.08 | 0.58 | 0.0 | 3.49 | -5.16 | 0 | 0 | 5.43 | 0.0 | 0.73 | 10.61 | 0 | 0 | 1.99 | -3.86 | 2.73 | 0.0 | 0.4 | -11.11 | 2.39 | -5.16 | 0.00 | 0 |
| 2014 (1) | 3.14 | -13.74 | 4.53 | 25.14 | 0.38 | -54.76 | 0 | 0 | 13.38 | 10.31 | 0.69 | -36.11 | 2.98 | 23.14 | 22.27 | 11.64 | 5.66 | 1.25 | 0.58 | -1.69 | 3.68 | 36.8 | 0 | 0 | 5.43 | 2.84 | 0.66 | 17.86 | 0 | 0 | 2.07 | -8.81 | 2.73 | -3.19 | 0.45 | 542.86 | 2.52 | 7.69 | 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) | 4.69 | -21.7 | -24.35 | 10.46 | 2.85 | 0.97 | 0.9 | 8.43 | 130.77 | 0 | 0 | 0 | 5.5 | 6.38 | 10.22 | -0.06 | 78.57 | -140.0 | 4.95 | 6.91 | 22.22 | 23.92 | 4.28 | 29.25 | 8.3 | 3.75 | 7.79 | 0 | 0 | 0 | 2.53 | -8.99 | -1.94 | 0 | 0 | 0 | 7.21 | 0.0 | 5.1 | 1.38 | 0.0 | 2.99 | 0.5 | 0.0 | 0.0 | 0.72 | -7.69 | -58.86 | 2.61 | -2.25 | -27.3 | -0.52 | -85.71 | -188.89 | 0.2 | -60.0 | -87.26 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.99 | 14.97 | 19.09 | 10.17 | 14.27 | 3.56 | 0.83 | 23.88 | 219.23 | 0 | 0 | 0 | 5.17 | 4.23 | -10.24 | -0.28 | -1033.33 | -240.0 | 4.63 | 25.82 | 8.94 | 22.94 | 29.49 | 26.81 | 8.0 | 8.4 | 4.44 | 0 | 0 | 0 | 2.78 | -7.64 | 1.09 | 0 | 0 | 0 | 7.21 | 5.1 | 5.1 | 1.38 | 2.99 | 2.99 | 0.5 | 0.0 | 0.0 | 0.78 | -45.83 | -51.25 | 2.67 | -18.84 | -22.38 | -0.28 | -211.11 | 46.15 | 0.5 | -62.96 | -53.7 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.21 | -5.96 | -15.01 | 8.9 | 2.06 | -11.88 | 0.67 | 39.58 | 131.03 | 0 | 0 | 0 | 4.96 | -1.98 | -8.49 | 0.03 | 0 | -50.0 | 3.68 | -10.02 | -10.24 | 17.72 | -8.03 | 7.0 | 7.38 | 1.23 | -10.0 | 0 | 0 | 0 | 3.01 | -7.38 | 254.12 | 0 | 0 | 0 | 6.86 | 0.0 | 0.0 | 1.34 | 0.0 | 11.67 | 0.5 | 0.0 | -43.82 | 1.44 | -18.18 | 25.22 | 3.29 | -8.61 | 1.54 | -0.09 | 82.0 | 82.0 | 1.35 | 7.14 | 107.69 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.54 | -10.65 | 1.65 | 8.72 | -15.83 | -5.83 | 0.48 | 23.08 | 54.84 | 0 | 0 | 0 | 5.06 | 1.4 | -11.38 | 0 | -100.0 | -100.0 | 4.09 | 0.99 | -0.97 | 19.27 | 4.08 | 18.3 | 7.29 | -5.32 | -20.76 | 0 | 0 | 0 | 3.25 | 25.97 | 245.74 | 0 | 0 | 0 | 6.86 | 0.0 | 0.0 | 1.34 | 0.0 | 11.67 | 0.5 | 0.0 | -43.82 | 1.76 | 0.57 | -0.56 | 3.6 | 0.28 | -6.74 | -0.5 | -177.78 | 0.0 | 1.26 | -19.75 | -0.79 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.2 | 23.26 | 61.46 | 10.36 | 5.5 | 6.8 | 0.39 | 50.0 | 34.48 | 0 | 0 | 0 | 4.99 | -13.37 | -24.39 | 0.15 | -25.0 | -65.91 | 4.05 | -4.71 | -12.72 | 18.51 | 2.31 | 1.41 | 7.7 | 0.52 | -22.85 | 0 | 0 | 0 | 2.58 | -6.18 | 155.45 | 0 | 0 | 0 | 6.86 | 0.0 | 0.0 | 1.34 | 0.0 | 11.67 | 0.5 | 0.0 | -43.82 | 1.75 | 9.38 | 12.18 | 3.59 | 4.36 | -1.64 | -0.18 | 65.38 | 37.93 | 1.57 | 45.37 | 23.62 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.03 | -17.94 | 52.42 | 9.82 | -2.77 | 21.99 | 0.26 | -10.34 | -16.13 | 0 | 0 | 0 | 5.76 | 6.27 | -18.07 | 0.2 | 233.33 | -56.52 | 4.25 | 3.66 | -19.81 | 18.09 | 9.26 | -14.76 | 7.66 | -6.59 | -24.83 | 0 | 0 | 0 | 2.75 | 223.53 | 154.63 | 0 | 0 | 0 | 6.86 | 0.0 | 0.0 | 1.34 | 11.67 | 11.67 | 0.5 | -43.82 | -43.82 | 1.6 | 39.13 | 42.86 | 3.44 | 6.17 | 7.17 | -0.52 | -4.0 | 5.45 | 1.08 | 66.15 | 89.47 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.13 | 12.48 | 70.75 | 10.1 | 9.07 | 24.69 | 0.29 | -6.45 | -6.45 | 0 | 0 | 0 | 5.42 | -5.08 | -9.97 | 0.06 | -62.5 | -80.0 | 4.1 | -0.73 | -9.69 | 16.56 | 1.68 | -11.7 | 8.2 | -10.87 | -19.53 | 0 | 0 | 0 | 0.85 | -9.57 | -26.72 | 0 | 0 | 0 | 6.86 | 0.0 | 0.0 | 1.2 | 0.0 | 10.09 | 0.89 | 0.0 | 14.1 | 1.15 | -35.03 | 32.18 | 3.24 | -16.06 | 18.25 | -0.5 | 0.0 | 12.28 | 0.65 | -48.82 | 116.67 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.45 | 41.93 | 43.42 | 9.26 | -4.54 | 15.75 | 0.31 | 6.9 | 10.71 | 0 | 0 | 0 | 5.71 | -13.48 | -1.04 | 0.16 | -63.64 | 0.0 | 4.13 | -10.99 | 6.72 | 16.29 | -10.78 | -0.94 | 9.2 | -7.82 | -3.46 | 0 | 0 | 0 | 0.94 | -6.93 | -24.19 | 0 | 0 | 0 | 6.86 | 0.0 | 0.0 | 1.2 | 0.0 | 10.09 | 0.89 | 0.0 | 14.1 | 1.77 | 13.46 | 40.48 | 3.86 | 5.75 | 23.32 | -0.5 | -72.41 | 43.82 | 1.27 | 0.0 | 243.24 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.84 | 16.36 | -2.78 | 9.7 | 20.5 | 51.33 | 0.29 | -6.45 | -9.38 | 0 | 0 | 0 | 6.6 | -6.12 | 7.32 | 0.44 | -4.35 | 62.96 | 4.64 | -12.45 | 15.71 | 18.25 | -14.0 | 2.97 | 9.98 | -2.06 | 6.17 | 0 | 0 | 0 | 1.01 | -6.48 | -43.89 | 0 | 0 | 0 | 6.86 | 0.0 | 0.0 | 1.2 | 0.0 | 10.09 | 0.89 | 0.0 | 14.1 | 1.56 | 39.29 | 43.12 | 3.65 | 13.71 | 23.31 | -0.29 | 47.27 | 69.15 | 1.27 | 122.81 | 746.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.3 | -8.08 | -1.49 | 8.05 | -0.62 | 32.4 | 0.31 | 0.0 | -8.82 | 0 | 0 | 0 | 7.03 | 16.78 | 12.12 | 0.46 | 53.33 | 27.78 | 5.3 | 16.74 | 21.56 | 21.23 | 13.19 | 5.11 | 10.19 | 0.0 | 17.8 | 0 | 0 | 0 | 1.08 | -6.9 | -42.86 | 0 | 0 | 0 | 6.86 | 0.0 | 4.89 | 1.2 | 10.09 | 30.43 | 0.89 | 14.1 | 18.67 | 1.12 | 28.74 | -17.04 | 3.21 | 17.15 | 6.29 | -0.55 | 3.51 | 40.86 | 0.57 | 90.0 | 35.71 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.59 | -5.53 | -5.28 | 8.1 | 1.25 | 41.86 | 0.31 | 10.71 | -3.12 | 0 | 0 | 0 | 6.02 | 4.33 | 12.52 | 0.3 | 87.5 | 25.0 | 4.54 | 17.31 | 17.01 | 18.75 | 14.07 | -7.93 | 10.19 | 6.93 | 25.65 | 0 | 0 | 0 | 1.16 | -6.45 | -41.41 | 0 | 0 | 0 | 6.86 | 0.0 | 4.89 | 1.09 | 0.0 | 18.48 | 0.78 | 0.0 | 4.0 | 0.87 | -30.95 | -12.12 | 2.74 | -12.46 | 2.62 | -0.57 | 35.96 | 30.49 | 0.3 | -18.92 | 76.47 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.8 | -3.8 | -6.86 | 8.0 | 24.8 | 46.25 | 0.28 | -12.5 | -12.5 | 0 | 0 | 0 | 5.77 | -6.18 | 18.97 | 0.16 | -40.74 | -52.94 | 3.87 | -3.49 | 17.99 | 16.44 | -7.26 | -13.54 | 9.53 | 1.38 | 26.9 | 0 | 0 | 0 | 1.24 | -31.11 | -39.81 | 0 | 0 | 0 | 6.86 | 0.0 | 4.89 | 1.09 | 0.0 | 18.48 | 0.78 | 0.0 | 4.0 | 1.26 | 15.6 | -27.17 | 3.13 | 5.74 | -8.21 | -0.89 | 5.32 | -14.1 | 0.37 | 146.67 | -61.05 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.95 | 17.91 | 12.54 | 6.41 | 5.43 | 18.05 | 0.32 | -5.88 | -3.03 | 0 | 0 | 0 | 6.15 | -1.91 | 20.12 | 0.27 | -25.0 | -27.03 | 4.01 | -8.03 | -4.98 | 17.73 | -12.22 | -31.74 | 9.4 | 8.67 | 37.83 | 0 | 0 | 0 | 1.8 | -4.76 | -16.28 | 0 | 0 | 0 | 6.86 | 4.89 | 4.89 | 1.09 | 18.48 | 18.48 | 0.78 | 4.0 | 4.0 | 1.09 | -19.26 | -22.14 | 2.96 | -1.99 | -3.9 | -0.94 | -1.08 | -8.05 | 0.15 | -64.29 | -71.7 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.35 | -11.61 | 10.56 | 6.08 | 6.48 | 14.29 | 0.34 | 6.25 | -17.07 | 0 | 0 | 0 | 6.27 | 17.2 | 68.1 | 0.36 | 50.0 | -62.5 | 4.36 | 12.37 | 23.16 | 20.19 | -0.85 | 0 | 8.65 | 6.66 | 26.65 | 0 | 0 | 0 | 1.89 | -4.55 | -16.0 | 0 | 0 | 0 | 6.54 | 0.0 | -1.51 | 0.92 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 1.35 | 36.36 | 31.07 | 3.02 | 13.11 | 11.44 | -0.93 | -13.41 | 0.0 | 0.42 | 147.06 | 320.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.79 | -7.11 | 13.81 | 5.71 | 4.39 | -7.9 | 0.32 | 0.0 | 0 | 0 | 0 | 0 | 5.35 | 10.31 | 50.7 | 0.24 | -29.41 | 300.0 | 3.88 | 18.29 | 22.01 | 20.37 | 7.12 | 0 | 8.11 | 7.99 | 23.44 | 0 | 0 | 0 | 1.98 | -3.88 | 4.76 | 0 | 0 | 0 | 6.54 | 0.0 | -1.51 | 0.92 | 0.0 | 0.0 | 0.75 | 0.0 | 59.57 | 0.99 | -42.77 | 182.86 | 2.67 | -21.7 | 53.45 | -0.82 | -5.13 | -2.5 | 0.17 | -82.11 | 137.78 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.08 | 16.24 | 47.29 | 5.47 | 0.74 | -0.91 | 0.32 | -3.03 | 0 | 0 | 0 | 0 | 4.85 | -5.27 | 25.97 | 0.34 | -8.11 | 1800.0 | 3.28 | -22.27 | -0.61 | 19.01 | -26.78 | 0 | 7.51 | 10.12 | 16.43 | 0 | 0 | -100.0 | 2.06 | -4.19 | 1.48 | 0 | 0 | 0 | 6.54 | 0.0 | -2.97 | 0.92 | 0.0 | 0.0 | 0.75 | 0.0 | 59.57 | 1.73 | 23.57 | 496.55 | 3.41 | 10.71 | 102.98 | -0.78 | 10.34 | -4.0 | 0.95 | 79.25 | 306.52 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.51 | 15.84 | 0.0 | 5.43 | 2.07 | 0.0 | 0.33 | -19.51 | 0.0 | 0 | 0 | 0.0 | 5.12 | 37.27 | 0.0 | 0.37 | -61.46 | 0.0 | 4.22 | 19.21 | 0.0 | 25.97 | 0 | 0.0 | 6.82 | -0.15 | 0.0 | 0 | 0 | 0.0 | 2.15 | -4.44 | 0.0 | 0 | 0 | 0.0 | 6.54 | -1.51 | 0.0 | 0.92 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 1.4 | 35.92 | 0.0 | 3.08 | 13.65 | 0.0 | -0.87 | 6.45 | 0.0 | 0.53 | 430.0 | 0.0 | 0.00 | 0 | 0.0 |
