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) | 9.88 | -31.48 | 3.54 | -32.31 | 0.28 | 600.0 | 0 | 0 | 14.08 | -21.6 | 0.49 | -78.51 | 3.16 | -36.42 | 22.44 | -18.9 | 14.74 | -14.5 | 0 | 0 | 3.28 | 30.16 | 3.11 | -9.59 | 4.78 | 1.49 | 3.63 | 6.45 | 0.04 | 33.33 | 12.21 | -5.42 | 15.89 | -2.81 | 0.03 | 0 | 12.24 | -4.9 | 0.00 | -24.43 |
| 2022 (9) | 14.42 | 41.37 | 5.23 | 20.23 | 0.04 | -93.33 | 0 | 0 | 17.96 | -25.69 | 2.28 | 23.91 | 4.97 | -46.73 | 27.67 | -28.31 | 17.24 | 54.2 | 0 | 0 | 2.52 | 29.9 | 3.44 | -9.47 | 4.71 | 0.0 | 3.41 | 5.57 | 0.03 | -72.73 | 12.91 | 10.06 | 16.35 | 8.57 | -0.04 | 0 | 12.87 | 10.0 | 0.00 | -5.51 |
| 2021 (8) | 10.2 | 8.28 | 4.35 | -17.77 | 0.6 | -51.61 | 0 | 0 | 24.17 | 42.85 | 1.84 | 1944.44 | 9.33 | 50.24 | 38.60 | 5.18 | 11.18 | 9.82 | 0 | 0 | 1.94 | -21.14 | 3.8 | -8.65 | 4.71 | 0.0 | 3.23 | 0.31 | 0.11 | 10.0 | 11.73 | 15.91 | 15.06 | 11.97 | -0.03 | 0 | 11.7 | 16.88 | 0.00 | 0 |
| 2020 (7) | 9.42 | 18.19 | 5.29 | 42.97 | 1.24 | -18.95 | 0 | 0 | 16.92 | -2.2 | 0.09 | -90.72 | 6.21 | 22.73 | 36.70 | 25.48 | 10.18 | -3.96 | 0 | 0 | 2.46 | -9.23 | 4.16 | -8.17 | 4.71 | 0.0 | 3.22 | 2.88 | 0.1 | 42.86 | 10.12 | -6.12 | 13.45 | -3.79 | -0.11 | 0 | 10.01 | -6.27 | 0.00 | 0 |
| 2019 (6) | 7.97 | 2.18 | 3.7 | 68.18 | 1.53 | 27.5 | 0 | 0 | 17.3 | -1.48 | 0.97 | -50.76 | 5.06 | -18.12 | 29.25 | -16.89 | 10.6 | 32.83 | 0 | 0 | 2.71 | -12.58 | 4.53 | -7.74 | 4.71 | 0.0 | 3.13 | 6.83 | 0.07 | -12.5 | 10.78 | -3.84 | 13.98 | -1.69 | -0.1 | 0 | 10.68 | -4.13 | 0.00 | 0 |
| 2018 (5) | 7.8 | -41.49 | 2.2 | 450.0 | 1.2 | -68.09 | 0 | 0 | 17.56 | 28.18 | 1.97 | -33.67 | 6.18 | 6.19 | 35.19 | -17.16 | 7.98 | 19.64 | 0 | 0 | 3.1 | -27.91 | 4.91 | -6.83 | 4.71 | 1.07 | 2.93 | 11.41 | 0.08 | 0 | 11.21 | -2.61 | 14.22 | 0.57 | -0.07 | 0 | 11.14 | -2.54 | 0.00 | 0 |
| 2017 (4) | 13.33 | 67.88 | 0.4 | -33.33 | 3.76 | 1780.0 | 0 | 0 | 13.7 | 80.03 | 2.97 | 924.14 | 5.82 | 23.83 | 42.48 | -31.22 | 6.67 | 73.7 | 0 | 0 | 4.3 | 71.31 | 5.27 | 366.37 | 4.66 | 14.78 | 2.63 | 1.15 | 0 | 0 | 11.51 | 31.24 | 14.14 | 24.25 | -0.08 | 0 | 11.43 | 29.74 | 0.00 | 0 |
| 2016 (3) | 7.94 | 15.91 | 0.6 | 0.0 | 0.2 | 0.0 | 0 | 0 | 7.61 | -29.99 | 0.29 | -86.19 | 4.7 | -21.27 | 61.76 | 12.45 | 3.84 | 6.37 | 1.05 | -1.87 | 2.51 | -5.28 | 1.13 | -10.32 | 4.06 | 4.91 | 2.6 | 8.79 | 0 | 0 | 8.77 | -11.68 | 11.38 | -7.63 | 0.04 | -71.43 | 8.81 | -12.51 | 0.00 | 0 |
| 2015 (2) | 6.85 | 26.15 | 0.6 | 0.0 | 0.2 | 0.0 | 0 | 0 | 10.87 | -17.78 | 2.1 | -28.33 | 5.97 | -5.84 | 54.92 | 14.52 | 3.61 | 12.11 | 1.07 | -0.93 | 2.65 | 364.91 | 1.26 | 6200.0 | 3.87 | 0.0 | 2.39 | 13.81 | 0 | 0 | 9.93 | 0.61 | 12.32 | 2.92 | 0.14 | 40.0 | 10.07 | 1.0 | 0.00 | 0 |
| 2014 (1) | 5.43 | 13.12 | 0.6 | 0.0 | 0.2 | 0.0 | 0 | 0 | 13.22 | 14.86 | 2.93 | 21.58 | 6.34 | 31.26 | 47.96 | 14.28 | 3.22 | 16.67 | 1.08 | -6.9 | 0.57 | -25.97 | 0.02 | 0.0 | 3.87 | 0.0 | 2.1 | 12.9 | 0 | 0 | 9.87 | 16.53 | 11.97 | 15.21 | 0.1 | 0 | 9.97 | 17.71 | 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) | 12.24 | 48.72 | 17.13 | 4.38 | -0.23 | -3.52 | 0.65 | 30.0 | 182.61 | 0 | 0 | 0 | 2.62 | 25.96 | -22.71 | -0.13 | -44.44 | -152.0 | 3.32 | -12.63 | -17.82 | 35.51 | -5.44 | 34.3 | 13.02 | -5.52 | -17.7 | 0 | 0 | 0 | 5.68 | 93.2 | 87.46 | 2.93 | -1.35 | -7.86 | 4.8 | 0.21 | 1.05 | 3.68 | 0.0 | 1.38 | 0 | 0 | -100.0 | 11.68 | -1.1 | -6.03 | 15.36 | -0.84 | -4.66 | 0.09 | -10.0 | 80.0 | 11.77 | -1.18 | -5.69 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 8.23 | 3.0 | -33.9 | 4.39 | 24.01 | -13.24 | 0.5 | 31.58 | 257.14 | 0 | 0 | 0 | 2.08 | 0.48 | -57.81 | -0.09 | -152.94 | -126.47 | 3.8 | 6.15 | 7.34 | 37.55 | 36.04 | 67.81 | 13.78 | -4.64 | -17.09 | 0 | 0 | 0 | 2.94 | -6.07 | 21.99 | 2.97 | -2.3 | -8.9 | 4.79 | 0.0 | 1.05 | 3.68 | 1.38 | 1.38 | 0 | -100.0 | -100.0 | 11.81 | -0.84 | -3.04 | 15.49 | -0.58 | -2.33 | 0.1 | 25.0 | 100.0 | 11.91 | -0.67 | -2.62 | 0.00 | -66.56 | -49.66 |
| 24Q1 (18) | 7.99 | -19.13 | -39.97 | 3.54 | 0.0 | -31.26 | 0.38 | 35.71 | 322.22 | 0 | 0 | 0 | 2.07 | -19.77 | -35.11 | 0.17 | 177.27 | 30.77 | 3.58 | 13.29 | -11.6 | 27.60 | 23.07 | 10.07 | 14.45 | -1.97 | -20.08 | 0 | 0 | 0 | 3.13 | -4.57 | 26.72 | 3.04 | -2.25 | -9.25 | 4.79 | 0.21 | 1.05 | 3.63 | 0.0 | 6.45 | 0.04 | 0.0 | 33.33 | 11.91 | -2.46 | -1.41 | 15.58 | -1.95 | 0.39 | 0.08 | 166.67 | 100.0 | 11.99 | -2.04 | -1.07 | 0.00 | 0.88 | -0.91 |
| 23Q4 (17) | 9.88 | -5.45 | -31.48 | 3.54 | -22.03 | -32.31 | 0.28 | 21.74 | 600.0 | 0 | 0 | 0 | 2.58 | -23.89 | -31.56 | -0.22 | -188.0 | -266.67 | 3.16 | -21.78 | -36.42 | 22.43 | -15.18 | -18.96 | 14.74 | -6.83 | -14.5 | 0 | 0 | 0 | 3.28 | 8.25 | 30.16 | 3.11 | -2.2 | -9.59 | 4.78 | 0.63 | 1.49 | 3.63 | 0.0 | 6.45 | 0.04 | 0.0 | 33.33 | 12.21 | -1.77 | -5.42 | 15.89 | -1.37 | -2.81 | 0.03 | -40.0 | 175.0 | 12.24 | -1.92 | -4.9 | 0.00 | 0.64 | -24.43 |
| 23Q3 (16) | 10.45 | -16.06 | -26.2 | 4.54 | -10.28 | -16.39 | 0.23 | 64.29 | 0 | 0 | 0 | 0 | 3.39 | -31.24 | -13.74 | 0.25 | -26.47 | -73.12 | 4.04 | 14.12 | -36.88 | 26.44 | 18.16 | -13.86 | 15.82 | -4.81 | 5.68 | 0 | 0 | 0 | 3.03 | 25.73 | 26.78 | 3.18 | -2.45 | -9.92 | 4.75 | 0.21 | 1.28 | 3.63 | 0.0 | 6.45 | 0.04 | 0.0 | 33.33 | 12.43 | 2.05 | -4.09 | 16.11 | 1.58 | -1.83 | 0.05 | 0.0 | 0 | 12.48 | 2.04 | -3.7 | 0.00 | 48.31 | -24.86 |
| 23Q2 (15) | 12.45 | -6.46 | -16.27 | 5.06 | -1.75 | 6.75 | 0.14 | 55.56 | -90.0 | 0 | 0 | 0 | 4.93 | 54.55 | -6.27 | 0.34 | 161.54 | -52.11 | 3.54 | -12.59 | -51.37 | 22.38 | -10.77 | -26.6 | 16.62 | -8.08 | 27.45 | 0 | 0 | 0 | 2.41 | -2.43 | 83.97 | 3.26 | -2.69 | -9.7 | 4.74 | 0.0 | 1.07 | 3.63 | 6.45 | 6.45 | 0.04 | 33.33 | 33.33 | 12.18 | 0.83 | 1.25 | 15.86 | 2.19 | 2.52 | 0.05 | 25.0 | 350.0 | 12.23 | 0.91 | 1.83 | 0.00 | -34.19 | -2.43 |
| 23Q1 (14) | 13.31 | -7.7 | 9.46 | 5.15 | -1.53 | 8.65 | 0.09 | 125.0 | -73.53 | 0 | 0 | 0 | 3.19 | -15.38 | -36.2 | 0.13 | 316.67 | -81.43 | 4.05 | -18.51 | -54.39 | 25.08 | -9.38 | -30.98 | 18.08 | 4.87 | 48.2 | 0 | 0 | 0 | 2.47 | -1.98 | 1.65 | 3.35 | -2.62 | -9.7 | 4.74 | 0.64 | 1.07 | 3.41 | 0.0 | 5.57 | 0.03 | 0.0 | -72.73 | 12.08 | -6.43 | 5.69 | 15.52 | -5.08 | 5.15 | 0.04 | 200.0 | 33.33 | 12.12 | -5.83 | 5.76 | 0.00 | -23.07 | -3.69 |
| 22Q4 (13) | 14.42 | 1.84 | 41.37 | 5.23 | -3.68 | 20.23 | 0.04 | 0 | -93.33 | 0 | 0 | 0 | 3.77 | -4.07 | -43.39 | -0.06 | -106.45 | -110.53 | 4.97 | -22.34 | -46.73 | 27.67 | -9.85 | -28.31 | 17.24 | 15.16 | 54.2 | 0 | 0 | 0 | 2.52 | 5.44 | 29.9 | 3.44 | -2.55 | -9.47 | 4.71 | 0.43 | 0.0 | 3.41 | 0.0 | 5.57 | 0.03 | 0.0 | -72.73 | 12.91 | -0.39 | 10.06 | 16.35 | -0.37 | 8.57 | -0.04 | 0 | -33.33 | 12.87 | -0.69 | 10.0 | 0.00 | 0.07 | -5.51 |
| 22Q3 (12) | 14.16 | -4.77 | 52.09 | 5.43 | 14.56 | -6.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.93 | -25.29 | -43.53 | 0.93 | 30.99 | 27.4 | 6.4 | -12.09 | -31.33 | 30.70 | 0.69 | -26.88 | 14.97 | 14.8 | 34.02 | 0 | 0 | 0 | 2.39 | 82.44 | 82.44 | 3.53 | -2.22 | -9.25 | 4.69 | 0.0 | -0.42 | 3.41 | 0.0 | 5.57 | 0.03 | 0.0 | -72.73 | 12.96 | 7.73 | 16.13 | 16.41 | 6.08 | 13.25 | 0 | 100.0 | 100.0 | 12.96 | 7.91 | 16.97 | 0.00 | 92.58 | -26.32 |
| 22Q2 (11) | 14.87 | 22.29 | 29.98 | 4.74 | 0.0 | -10.57 | 1.4 | 311.76 | 12.9 | 0 | 0 | 0 | 5.26 | 5.2 | -9.62 | 0.71 | 1.43 | 108.82 | 7.28 | -18.02 | 0.0 | 30.49 | -16.1 | -20.39 | 13.04 | 6.89 | 26.36 | 0 | 0 | 0 | 1.31 | -46.09 | -28.8 | 3.61 | -2.7 | -9.3 | 4.69 | 0.0 | -0.42 | 3.41 | 5.57 | 5.9 | 0.03 | -72.73 | -70.0 | 12.03 | 5.25 | 15.34 | 15.47 | 4.81 | 12.51 | -0.02 | -166.67 | 81.82 | 12.01 | 4.8 | 16.38 | 0.00 | -35.04 | -7.51 |
| 22Q1 (10) | 12.16 | 19.22 | 38.97 | 4.74 | 8.97 | -10.4 | 0.34 | -43.33 | -72.58 | 0 | 0 | 0 | 5.0 | -24.92 | 5.71 | 0.7 | 22.81 | 250.0 | 8.88 | -4.82 | 24.02 | 36.33 | -5.87 | -6.83 | 12.2 | 9.12 | 19.96 | 0 | 0 | 0 | 2.43 | 25.26 | 9.95 | 3.71 | -2.37 | -8.85 | 4.69 | -0.42 | -0.42 | 3.23 | 0.0 | 0.31 | 0.11 | 0.0 | 10.0 | 11.43 | -2.56 | 13.28 | 14.76 | -1.99 | 10.07 | 0.03 | 200.0 | 127.27 | 11.46 | -2.05 | 14.83 | 0.00 | -24.52 | 0 |
| 21Q4 (9) | 10.2 | 9.56 | 8.28 | 4.35 | -25.0 | -17.77 | 0.6 | -29.41 | -51.61 | 0 | 0 | 0 | 6.66 | -4.31 | 42.0 | 0.57 | -21.92 | 416.67 | 9.33 | 0.11 | 50.24 | 38.60 | -8.05 | 5.18 | 11.18 | 0.09 | 9.82 | 0 | 0 | 0 | 1.94 | 48.09 | -21.14 | 3.8 | -2.31 | -8.65 | 4.71 | 0.0 | 0.0 | 3.23 | 0.0 | 0.31 | 0.11 | 0.0 | 10.0 | 11.73 | 5.11 | 15.91 | 15.06 | 3.93 | 11.97 | -0.03 | 62.5 | 72.73 | 11.7 | 5.6 | 16.88 | 0.00 | -21.97 | 0 |
| 21Q3 (8) | 9.31 | -18.62 | 3.56 | 5.8 | 9.43 | 9.64 | 0.85 | -31.45 | -40.14 | 0 | 0 | 0 | 6.96 | 19.59 | 84.62 | 0.73 | 114.71 | 1360.0 | 9.32 | 28.02 | 41.21 | 41.98 | 9.63 | 9.79 | 11.17 | 8.24 | 12.6 | 0 | 0 | 0 | 1.31 | -28.8 | -56.04 | 3.89 | -2.26 | -8.47 | 4.71 | 0.0 | 0.0 | 3.23 | 0.31 | 0.31 | 0.11 | 10.0 | 10.0 | 11.16 | 7.0 | 8.35 | 14.49 | 5.38 | 6.31 | -0.08 | 27.27 | 38.46 | 11.08 | 7.36 | 8.95 | 0.00 | 141.76 | 0 |
| 21Q2 (7) | 11.44 | 30.74 | 22.48 | 5.3 | 0.19 | 0.19 | 1.24 | 0.0 | -12.68 | 0 | 0 | 0 | 5.82 | 23.04 | 12.57 | 0.34 | 70.0 | 112.5 | 7.28 | 1.68 | 15.56 | 38.30 | -1.8 | 0 | 10.32 | 1.47 | 3.41 | 0 | 0 | 0 | 1.84 | -16.74 | -6.6 | 3.98 | -2.21 | -8.51 | 4.71 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 10.43 | 3.37 | 1.36 | 13.75 | 2.54 | 1.03 | -0.11 | 0.0 | 15.38 | 10.32 | 3.41 | 1.57 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.75 | -7.11 | -6.82 | 5.29 | 0.0 | 26.25 | 1.24 | 0.0 | -12.68 | 0 | 0 | 0 | 4.73 | 0.85 | 43.77 | 0.2 | 211.11 | 300.0 | 7.16 | 15.3 | 39.3 | 39.00 | 6.25 | 0 | 10.17 | -0.1 | -13.08 | 0 | 0 | 0 | 2.21 | -10.16 | -7.14 | 4.07 | -2.16 | -8.33 | 4.71 | 0.0 | 0.0 | 3.22 | 0.0 | 2.88 | 0.1 | 0.0 | 42.86 | 10.09 | -0.3 | -6.83 | 13.41 | -0.3 | -4.42 | -0.11 | 0.0 | 8.33 | 9.98 | -0.3 | -6.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.42 | 4.78 | 18.19 | 5.29 | 0.0 | 42.97 | 1.24 | -12.68 | -18.95 | 0 | 0 | 0 | 4.69 | 24.4 | -6.76 | -0.18 | -460.0 | -151.43 | 6.21 | -5.91 | 22.73 | 36.70 | -4.02 | 0 | 10.18 | 2.62 | -3.96 | 0 | 0 | 0 | 2.46 | -17.45 | -9.23 | 4.16 | -2.12 | -8.17 | 4.71 | 0.0 | 0.0 | 3.22 | 0.0 | 2.88 | 0.1 | 0.0 | 42.86 | 10.12 | -1.75 | -6.12 | 13.45 | -1.32 | -3.79 | -0.11 | 15.38 | -10.0 | 10.01 | -1.57 | -6.27 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.99 | -3.75 | 0.0 | 5.29 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.77 | -27.08 | 0.0 | 0.05 | -68.75 | 0.0 | 6.6 | 4.76 | 0.0 | 38.24 | 0 | 0.0 | 9.92 | -0.6 | 0.0 | 0 | 0 | 0.0 | 2.98 | 51.27 | 0.0 | 4.25 | -2.3 | 0.0 | 4.71 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 10.3 | 0.1 | 0.0 | 13.63 | 0.15 | 0.0 | -0.13 | 0.0 | 0.0 | 10.17 | 0.1 | 0.0 | 0.00 | 0 | 0.0 |
