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) | 0.74 | -5.13 | 6.97 | 28.84 | 0.11 | 0.0 | 0 | 0 | 49.45 | 11.55 | 5.25 | 21.53 | 11.92 | 47.71 | 24.11 | 32.41 | 7.36 | 23.08 | 4.55 | -0.22 | 1.66 | -5.68 | 0.01 | 0 | 16.37 | 10.01 | 3.71 | 13.46 | 1.32 | 116.39 | 8.54 | 4.66 | 13.57 | 12.71 | -0.42 | 0 | 8.12 | 18.71 | 0.00 | 0 |
| 2022 (9) | 0.78 | -66.09 | 5.41 | 5.05 | 0.11 | 0.0 | 0 | 0 | 44.33 | -2.03 | 4.32 | -4.21 | 8.07 | 24.15 | 18.20 | 26.73 | 5.98 | 41.71 | 4.56 | -0.22 | 1.76 | -5.88 | 0 | 0 | 14.88 | 7.98 | 3.27 | 15.96 | 0.61 | -68.23 | 8.16 | 21.07 | 12.04 | 4.88 | -1.32 | 0 | 6.84 | 11.58 | 0.00 | 0 |
| 2021 (8) | 2.3 | 265.08 | 5.15 | -14.88 | 0.11 | -92.03 | 0 | 0 | 45.25 | 42.92 | 4.51 | 37.08 | 6.5 | 0.62 | 14.36 | -29.6 | 4.22 | -48.16 | 4.57 | -7.86 | 1.87 | -43.67 | 0 | 0 | 13.78 | 12.03 | 2.82 | 13.25 | 1.92 | -2.54 | 6.74 | 23.44 | 11.48 | 15.73 | -0.61 | 0 | 6.13 | 73.16 | 0.00 | 0 |
| 2020 (7) | 0.63 | 12.5 | 6.05 | 49.38 | 1.38 | 0 | 0 | 0 | 31.66 | 0.6 | 3.29 | 34.84 | 6.46 | 3.19 | 20.40 | 2.58 | 8.14 | 21.86 | 4.96 | -0.2 | 3.32 | 39.5 | 0 | 0 | 12.3 | 9.92 | 2.49 | 11.16 | 1.97 | -29.14 | 5.46 | 41.45 | 9.92 | 11.71 | -1.92 | 0 | 3.54 | 87.3 | 0.00 | 0 |
| 2019 (6) | 0.56 | -31.71 | 4.05 | 13.45 | 0 | 0 | 0 | 0 | 31.47 | -6.59 | 2.44 | 23.86 | 6.26 | 47.99 | 19.89 | 58.43 | 6.68 | 24.86 | 4.97 | -0.4 | 2.38 | 138.0 | 0 | 0 | 11.19 | 0.0 | 2.24 | 9.27 | 2.78 | 858.62 | 3.86 | -31.19 | 8.88 | 11.84 | -1.97 | 0 | 1.89 | -39.42 | 0.00 | 0 |
| 2018 (5) | 0.82 | 1.23 | 3.57 | 15.16 | 0 | 0 | 0 | 0 | 33.69 | 23.0 | 1.97 | 34.01 | 4.23 | -4.51 | 12.56 | -22.37 | 5.35 | 6.15 | 4.99 | 28.61 | 1.0 | 0.0 | 0 | 0 | 11.19 | 0.0 | 2.05 | 7.89 | 0.29 | 0.0 | 5.61 | 131.82 | 7.94 | 72.23 | -2.49 | 0 | 3.12 | 21.88 | 0.00 | 0 |
| 2017 (4) | 0.81 | -2.41 | 3.1 | -14.6 | 0 | 0 | 0 | 0 | 27.39 | 16.4 | 1.47 | 56.38 | 4.43 | 14.18 | 16.17 | -1.92 | 5.04 | 55.08 | 3.88 | 0.0 | 1.0 | 0.0 | 0 | 0 | 11.19 | 0.0 | 1.9 | 4.97 | 0.29 | 0.0 | 2.42 | 26.7 | 4.61 | 15.25 | 0.14 | 0 | 2.56 | 37.63 | 0.00 | 0 |
| 2016 (3) | 0.83 | -8.79 | 3.63 | -0.27 | 0 | 0 | 0 | 0 | 23.53 | -1.71 | 0.94 | 487.5 | 3.88 | 39.57 | 16.49 | 42.0 | 3.25 | -22.62 | 3.88 | 0.78 | 1.0 | 0.0 | 0 | 0 | 11.19 | 0.0 | 1.81 | 1.12 | 0.29 | 0.0 | 1.91 | 37.41 | 4.0 | 15.27 | -0.05 | 0 | 1.86 | 38.81 | 0.00 | 0 |
| 2015 (2) | 0.91 | -16.51 | 3.64 | -19.47 | 0.3 | 0 | 0 | 0 | 23.94 | -12.24 | 0.16 | -80.72 | 2.78 | -36.38 | 11.61 | -27.51 | 4.2 | 29.63 | 3.85 | 6.35 | 1.0 | -23.08 | 0 | 0 | 11.19 | 0.0 | 1.79 | 4.68 | 0.29 | 0.0 | 1.39 | -16.77 | 3.47 | -5.45 | -0.05 | 0 | 1.34 | -17.28 | 0.00 | 0 |
| 2014 (1) | 1.09 | 34.57 | 4.52 | 14.43 | 0 | 0 | 0 | 0 | 27.28 | -5.93 | 0.83 | 167.74 | 4.37 | 0.46 | 16.02 | 6.79 | 3.24 | 33.33 | 3.62 | 0.0 | 1.3 | 30.0 | 0 | 0 | 11.19 | 0.0 | 1.71 | 1.79 | 0.29 | 0.0 | 1.67 | 38.02 | 3.67 | 15.77 | -0.05 | 0 | 1.62 | 40.87 | 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) | 0.68 | -17.07 | -38.18 | 11.15 | 52.74 | -2.19 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 16.84 | 18.68 | 16.7 | 2.14 | 16.94 | 23.7 | 16.04 | 28.53 | 21.33 | 27.42 | 23.23 | 0.44 | 9.13 | -2.77 | 4.22 | 4.54 | 0.0 | -0.22 | 1.58 | -1.86 | -5.95 | 0.12 | 0.0 | 0 | 18.73 | 0.0 | 14.42 | 4.23 | 0.0 | 14.02 | 0.42 | 0.0 | -68.18 | 9.8 | 27.94 | 42.44 | 14.45 | 17.38 | 21.33 | 1.16 | 3.57 | 376.19 | 10.96 | 24.83 | 69.66 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.82 | -27.43 | 0.0 | 7.3 | -20.22 | 33.94 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 14.19 | 8.99 | 43.19 | 1.83 | 12.96 | 112.79 | 12.48 | -11.86 | 82.19 | 22.25 | -18.59 | 43.66 | 9.39 | 16.07 | 19.16 | 4.54 | -0.22 | -0.44 | 1.61 | -1.23 | -5.85 | 0.12 | 0.0 | 0 | 18.73 | 14.42 | 14.42 | 4.23 | 14.02 | 14.02 | 0.42 | -68.18 | -68.18 | 7.66 | -24.68 | 48.74 | 12.31 | -19.01 | 20.92 | 1.12 | 348.0 | 293.1 | 8.78 | -15.74 | 92.12 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.13 | 52.7 | 79.37 | 9.15 | 31.28 | 98.48 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 13.02 | -9.83 | 22.02 | 1.62 | -2.41 | 62.0 | 14.16 | 18.79 | 58.92 | 27.34 | 13.4 | 37.29 | 8.09 | 9.92 | 16.74 | 4.55 | 0.0 | -0.22 | 1.63 | -1.81 | -6.32 | 0.12 | 1100.0 | 0 | 16.37 | 0.0 | 10.01 | 3.71 | 0.0 | 13.46 | 1.32 | 0.0 | 116.39 | 10.17 | 19.09 | 11.03 | 15.2 | 12.01 | 16.56 | 0.25 | 159.52 | 128.74 | 10.42 | 28.33 | 25.69 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.74 | -32.73 | -5.13 | 6.97 | -38.86 | 28.84 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 14.44 | 0.07 | 7.68 | 1.66 | -4.05 | -1.19 | 11.92 | -9.83 | 47.71 | 24.11 | -11.71 | 32.41 | 7.36 | -15.98 | 23.08 | 4.55 | 0.0 | -0.22 | 1.66 | -1.19 | -5.68 | 0.01 | 0 | 0 | 16.37 | 0.0 | 10.01 | 3.71 | 0.0 | 13.46 | 1.32 | 0.0 | 116.39 | 8.54 | 24.13 | 4.66 | 13.57 | 13.94 | 12.71 | -0.42 | 0.0 | 68.18 | 8.12 | 25.7 | 18.71 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.1 | 34.15 | -5.17 | 11.4 | 109.17 | 158.5 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 14.43 | 45.61 | 41.06 | 1.73 | 101.16 | 143.66 | 13.22 | 92.99 | 124.83 | 27.30 | 76.25 | 97.39 | 8.76 | 11.17 | 37.09 | 4.55 | -0.22 | -0.44 | 1.68 | -1.75 | -6.15 | 0 | 0 | 0 | 16.37 | 0.0 | 10.01 | 3.71 | 0.0 | 13.46 | 1.32 | 0.0 | 116.39 | 6.88 | 33.59 | 6.01 | 11.91 | 16.99 | 14.85 | -0.42 | 27.59 | 74.23 | 6.46 | 41.36 | 32.92 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.82 | 30.16 | -68.34 | 5.45 | 18.22 | 82.27 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 9.91 | -7.12 | -5.08 | 0.86 | -14.0 | 0.0 | 6.85 | -23.12 | 57.83 | 15.49 | -22.2 | 54.87 | 7.88 | 13.71 | 18.14 | 4.56 | 0.0 | -0.22 | 1.71 | -1.72 | -6.04 | 0 | 0 | 0 | 16.37 | 10.01 | 10.01 | 3.71 | 13.46 | 13.46 | 1.32 | 116.39 | 116.39 | 5.15 | -43.78 | -11.05 | 10.18 | -21.93 | 5.27 | -0.58 | 33.33 | 55.04 | 4.57 | -44.87 | 1.56 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.63 | -19.23 | -80.73 | 4.61 | -14.79 | -21.73 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 10.67 | -20.43 | 4.1 | 1.0 | -40.48 | -7.41 | 8.91 | 10.41 | 20.9 | 19.91 | 9.37 | 28.68 | 6.93 | 15.89 | 40.0 | 4.56 | 0.0 | -0.22 | 1.74 | -1.14 | -5.43 | 0 | 0 | 0 | 14.88 | 0.0 | 7.98 | 3.27 | 0.0 | 15.96 | 0.61 | 0.0 | -68.23 | 9.16 | 12.25 | 16.54 | 13.04 | 8.31 | 3.49 | -0.87 | 34.09 | -135.14 | 8.29 | 21.2 | 10.68 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.78 | -32.76 | -66.09 | 5.41 | 22.68 | 5.05 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 13.41 | 31.09 | 15.7 | 1.68 | 136.62 | 21.74 | 8.07 | 37.24 | 24.15 | 18.20 | 31.61 | 26.73 | 5.98 | -6.42 | 41.71 | 4.56 | -0.22 | -0.22 | 1.76 | -1.68 | -5.88 | 0 | 0 | 0 | 14.88 | 0.0 | 7.98 | 3.27 | 0.0 | 15.96 | 0.61 | 0.0 | -68.23 | 8.16 | 25.73 | 21.07 | 12.04 | 16.1 | 4.88 | -1.32 | 19.02 | -116.39 | 6.84 | 40.74 | 11.58 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.16 | -55.21 | -46.54 | 4.41 | 47.49 | -38.32 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 10.23 | -2.01 | -7.92 | 0.71 | -17.44 | 9.23 | 5.88 | 35.48 | -20.33 | 13.83 | 38.29 | -20.79 | 6.39 | -4.2 | 25.29 | 4.57 | 0.0 | 0.0 | 1.79 | -1.65 | -5.29 | 0 | 0 | 0 | 14.88 | 0.0 | 7.98 | 3.27 | 0.0 | 15.96 | 0.61 | 0.0 | -68.23 | 6.49 | 12.09 | 21.08 | 10.37 | 7.24 | 2.67 | -1.63 | -26.36 | -58.25 | 4.86 | 8.0 | 12.24 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.59 | -20.8 | 13.6 | 2.99 | -49.24 | -37.18 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 10.44 | 1.85 | -28.88 | 0.86 | -20.37 | -57.84 | 4.34 | -41.11 | -20.8 | 10.00 | -35.36 | -26.08 | 6.67 | 34.75 | 15.0 | 4.57 | 0.0 | -7.68 | 1.82 | -1.09 | -5.21 | 0 | 0 | 0 | 14.88 | 7.98 | 20.98 | 3.27 | 15.96 | 31.33 | 0.61 | -68.23 | -69.04 | 5.79 | -26.34 | -10.51 | 9.67 | -23.25 | -11.53 | -1.29 | -248.65 | -57.32 | 4.5 | -39.92 | -20.35 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.27 | 42.17 | 120.95 | 5.89 | 14.37 | -14.64 | 0.11 | 0.0 | -89.81 | 0 | 0 | 0 | 10.25 | -11.56 | 30.24 | 1.08 | -21.74 | 140.0 | 7.37 | 13.38 | 13.73 | 15.47 | 7.72 | -18.91 | 4.95 | 17.3 | -44.57 | 4.57 | 0.0 | -7.68 | 1.84 | -1.6 | -44.58 | 0 | 0 | 0 | 13.78 | 0.0 | 12.03 | 2.82 | 0.0 | 13.25 | 1.92 | 0.0 | -2.54 | 7.86 | 16.62 | 32.99 | 12.6 | 9.76 | 21.5 | -0.37 | 39.34 | 78.86 | 7.49 | 22.19 | 80.05 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.3 | 5.99 | 265.08 | 5.15 | -27.97 | -14.88 | 0.11 | 0.0 | -92.03 | 0 | 0 | 0 | 11.59 | 4.32 | 34.77 | 1.38 | 112.31 | 21.05 | 6.5 | -11.92 | 0.62 | 14.36 | -17.74 | -29.6 | 4.22 | -17.25 | -48.16 | 4.57 | 0.0 | -7.86 | 1.87 | -1.06 | -43.67 | 0 | 0 | 0 | 13.78 | 0.0 | 12.03 | 2.82 | 0.0 | 13.25 | 1.92 | 0.0 | -2.54 | 6.74 | 25.75 | 23.44 | 11.48 | 13.66 | 15.73 | -0.61 | 40.78 | 68.23 | 6.13 | 41.57 | 73.16 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.17 | -4.82 | 274.14 | 7.15 | 50.21 | 22.22 | 0.11 | 37.5 | -92.03 | 0 | 0 | 0 | 11.11 | -24.32 | 18.82 | 0.65 | -68.14 | -44.44 | 7.38 | 34.67 | 40.84 | 17.46 | 29.06 | 9.68 | 5.1 | -12.07 | -36.25 | 4.57 | -7.68 | -7.86 | 1.89 | -1.56 | -56.25 | 0 | 0 | 0 | 13.78 | 12.03 | 12.03 | 2.82 | 13.25 | 13.25 | 1.92 | -2.54 | -2.54 | 5.36 | -17.16 | 22.94 | 10.1 | -7.59 | 14.51 | -1.03 | -25.61 | 50.72 | 4.33 | -23.36 | 90.75 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.28 | 54.05 | 107.27 | 4.76 | -31.01 | 9.43 | 0.08 | -92.59 | -94.2 | 0 | 0 | 0 | 14.68 | 86.53 | 80.34 | 2.04 | 353.33 | 161.54 | 5.48 | -15.43 | 35.31 | 13.53 | -29.09 | 0 | 5.8 | -35.05 | -30.87 | 4.95 | 0.0 | -0.4 | 1.92 | -42.17 | 92.0 | 0 | 0 | 0 | 12.3 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 6.47 | 9.48 | 102.82 | 10.93 | 5.4 | 42.88 | -0.82 | 53.14 | 56.84 | 5.65 | 35.82 | 337.98 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.48 | 134.92 | 184.62 | 6.9 | 14.05 | 43.75 | 1.08 | -21.74 | -21.74 | 0 | 0 | 0 | 7.87 | -8.49 | 41.29 | 0.45 | -60.53 | 125.0 | 6.48 | 0.31 | 47.95 | 19.08 | -6.48 | 0 | 8.93 | 9.71 | -1.22 | 4.95 | -0.2 | -0.4 | 3.32 | 0.0 | 232.0 | 0 | 0 | 0 | 12.3 | 0.0 | 9.92 | 2.49 | 0.0 | 11.16 | 1.97 | 0.0 | -29.14 | 5.91 | 8.24 | 44.5 | 10.37 | 4.54 | 13.83 | -1.75 | 8.85 | 26.47 | 4.16 | 17.51 | 143.27 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.63 | 8.62 | 12.5 | 6.05 | 3.42 | 49.38 | 1.38 | 0.0 | 0 | 0 | 0 | 0 | 8.6 | -8.02 | -12.69 | 1.14 | -2.56 | 18.75 | 6.46 | 23.28 | 3.19 | 20.40 | 28.15 | 0 | 8.14 | 1.75 | 21.86 | 4.96 | 0.0 | -0.2 | 3.32 | -23.15 | 39.5 | 0 | 0 | 0 | 12.3 | 0.0 | 9.92 | 2.49 | 0.0 | 11.16 | 1.97 | 0.0 | -29.14 | 5.46 | 25.23 | 41.45 | 9.92 | 12.47 | 11.71 | -1.92 | 8.13 | 2.54 | 3.54 | 55.95 | 87.3 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.58 | -47.27 | 0.0 | 5.85 | 34.48 | 0.0 | 1.38 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.35 | 14.86 | 0.0 | 1.17 | 50.0 | 0.0 | 5.24 | 29.38 | 0.0 | 15.92 | 0 | 0.0 | 8.0 | -4.65 | 0.0 | 4.96 | -0.2 | 0.0 | 4.32 | 332.0 | 0.0 | 0 | 0 | 0.0 | 12.3 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 4.36 | 36.68 | 0.0 | 8.82 | 15.29 | 0.0 | -2.09 | -10.0 | 0.0 | 2.27 | 75.97 | 0.0 | 0.00 | 0 | 0.0 |
