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) | 6.93 | -1.42 | 6.23 | 15.8 | 0.42 | 0.0 | 0 | 0 | 28.27 | -21.06 | 0.15 | -70.59 | 6.39 | -8.19 | 22.60 | 16.3 | 3.08 | -12.75 | 0.11 | 1000.0 | 2.1 | -16.33 | 0.02 | 0.0 | 15.78 | 0.06 | 1.03 | 5.1 | 1.04 | -25.71 | 2.09 | -0.95 | 4.16 | -7.35 | -1.36 | 0 | 0.73 | -31.78 | 0.01 | -52.47 |
| 2022 (9) | 7.03 | -21.63 | 5.38 | -43.25 | 0.42 | 23.53 | 0 | 0 | 35.81 | -22.49 | 0.51 | -75.71 | 6.96 | -23.68 | 19.44 | -1.54 | 3.53 | -9.49 | 0.01 | -50.0 | 2.51 | 128.18 | 0.02 | 0 | 15.77 | 9.36 | 0.98 | 27.27 | 1.4 | -2.78 | 2.11 | -30.82 | 4.49 | -14.64 | -1.04 | 0 | 1.07 | -35.15 | 0.01 | -35.71 |
| 2021 (8) | 8.97 | 42.61 | 9.48 | 70.81 | 0.34 | 0 | 0 | 0 | 46.2 | 54.83 | 2.1 | 42.86 | 9.12 | 15.44 | 19.74 | -25.44 | 3.9 | 26.21 | 0.02 | -50.0 | 1.1 | -24.14 | 0 | 0 | 14.42 | 0.0 | 0.77 | 22.22 | 1.44 | 3.6 | 3.05 | 50.25 | 5.26 | 29.88 | -1.4 | 0 | 1.65 | 179.66 | 0.02 | 75.15 |
| 2020 (7) | 6.29 | 22.37 | 5.55 | 1.09 | 0 | 0 | 0 | 0 | 29.84 | 2.58 | 1.47 | 65.17 | 7.9 | 27.01 | 26.47 | 23.82 | 3.09 | 22.13 | 0.04 | -94.52 | 1.45 | 0 | 0 | 0 | 14.42 | 0.0 | 0.63 | 16.67 | 1.39 | 51.09 | 2.03 | 30.13 | 4.05 | 34.11 | -1.44 | 0 | 0.59 | 247.06 | 0.01 | 0 |
| 2019 (6) | 5.14 | 7.76 | 5.49 | -24.07 | 0 | 0 | 0 | 0 | 29.09 | -19.51 | 0.89 | -58.99 | 6.22 | -18.27 | 21.38 | 1.54 | 2.53 | -20.94 | 0.73 | -1.35 | 0 | 0 | 0 | 0 | 14.42 | 0.0 | 0.54 | 68.75 | 0.92 | 58.62 | 1.56 | -39.77 | 3.02 | -13.71 | -1.39 | 0 | 0.17 | -89.82 | 0.00 | 0 |
| 2018 (5) | 4.77 | -52.68 | 7.23 | -26.22 | 0.25 | 0 | 0 | 0 | 36.14 | 7.88 | 2.17 | 87.07 | 7.61 | -8.42 | 21.06 | -15.11 | 3.2 | -3.9 | 0.74 | -1.33 | 0 | 0 | 0 | 0 | 14.42 | 0.0 | 0.32 | 52.38 | 0.58 | -15.94 | 2.59 | 137.61 | 3.5 | 75.88 | -0.92 | 0 | 1.67 | 227.45 | 0.00 | 0 |
| 2017 (4) | 10.08 | 8.15 | 9.8 | 41.41 | 0 | 0 | 0 | 0 | 33.5 | 24.54 | 1.16 | 33.33 | 8.31 | 20.78 | 24.81 | -3.01 | 3.33 | 31.1 | 0.75 | -2.6 | 0.75 | -1.32 | 0 | 0 | 14.42 | 0.0 | 0.21 | 75.0 | 0.69 | 0 | 1.09 | -3.54 | 1.99 | 59.2 | -0.58 | 0 | 0.51 | 15.91 | 0.00 | 0 |
| 2016 (3) | 9.32 | -17.89 | 6.93 | -26.04 | 0.01 | -97.14 | 0 | 0 | 26.9 | -7.18 | 0.87 | 55.36 | 6.88 | 14.1 | 25.58 | 22.92 | 2.54 | 9.96 | 0.77 | -2.53 | 0.76 | 3700.0 | 0 | 0 | 14.42 | 0.0 | 0.12 | 100.0 | 0 | 0 | 1.13 | 28.41 | 1.25 | 31.58 | -0.69 | 0 | 0.44 | -50.56 | 0.00 | 0 |
| 2015 (2) | 11.35 | 11.82 | 9.37 | 31.23 | 0.35 | -78.66 | 0 | 0 | 28.98 | -19.72 | 0.56 | 12.0 | 6.03 | -20.34 | 20.81 | -0.77 | 2.31 | -16.91 | 0.79 | -3.66 | 0.02 | -98.47 | 0 | 0 | 14.42 | 0.0 | 0.06 | 200.0 | 0 | 0 | 0.88 | 4.76 | 0.95 | 10.47 | 0.01 | -96.77 | 0.89 | -22.61 | 0.00 | 0 |
| 2014 (1) | 10.15 | 17.89 | 7.14 | 5.93 | 1.64 | 5.13 | 0 | 0 | 36.1 | -5.4 | 0.5 | 194.12 | 7.57 | -6.66 | 20.97 | -1.33 | 2.78 | -10.32 | 0.82 | 9.33 | 1.31 | -54.2 | 0 | 0 | 14.42 | 0.0 | 0.02 | 0 | 0 | 0 | 0.84 | 61.54 | 0.86 | 65.38 | 0.31 | 0 | 1.15 | 121.15 | 0.00 | -23.05 |
| 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) | 7.61 | -7.42 | 2.15 | 8.2 | 18.33 | 40.65 | 0.3 | -54.55 | -28.57 | 0 | 0 | 0 | 8.93 | -4.39 | 17.97 | -0.19 | -142.22 | -200.0 | 8.04 | -6.51 | 11.36 | 24.92 | -10.45 | 1.93 | 3.76 | 12.57 | 11.9 | 0.2 | -16.67 | 1900.0 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 16.95 | 0.89 | 7.41 | 1.05 | 0.0 | 1.94 | 1.36 | 0.0 | 30.77 | 1.66 | -15.31 | -37.36 | 4.07 | -6.86 | -13.77 | -0.74 | 26.0 | 26.0 | 0.92 | -4.17 | -44.24 | 0.01 | 327.49 | -18.99 |
| 24Q2 (19) | 8.22 | 10.34 | 4.31 | 6.93 | 7.78 | -1.0 | 0.66 | -71.67 | 57.14 | 0 | 0 | 0 | 9.34 | 35.76 | 38.37 | 0.45 | 95.65 | 95.65 | 8.6 | 37.16 | 33.33 | 27.83 | 25.66 | 29.41 | 3.34 | 2.14 | 0.6 | 0.24 | -11.11 | 2300.0 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 16.8 | 6.46 | 6.53 | 1.05 | 1.94 | 1.94 | 1.36 | 30.77 | 30.77 | 1.96 | 6.52 | -20.33 | 4.37 | 11.48 | -3.53 | -1.0 | 7.41 | 28.57 | 0.96 | 26.32 | -9.43 | 0.00 | -54.76 | -84.63 |
| 24Q1 (18) | 7.45 | 7.5 | -8.14 | 6.43 | 3.21 | 3.88 | 2.33 | 454.76 | 454.76 | 0 | 0 | 0 | 6.88 | -3.23 | 0.58 | 0.23 | 141.07 | -17.86 | 6.27 | -1.88 | 0.16 | 22.15 | -2.02 | 17.74 | 3.27 | 6.17 | -6.57 | 0.27 | 145.45 | 2600.0 | 0.09 | -95.71 | -96.27 | 0.02 | 0.0 | 0.0 | 15.78 | 0.0 | 0.06 | 1.03 | 0.0 | 5.1 | 1.04 | 0.0 | -25.71 | 1.84 | -11.96 | -4.17 | 3.92 | -5.77 | -8.84 | -1.08 | 20.59 | -6.93 | 0.76 | 4.11 | -16.48 | 0.00 | -45.43 | -70.61 |
| 23Q4 (17) | 6.93 | -6.98 | -1.42 | 6.23 | 6.86 | 15.8 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0 | 7.11 | -6.08 | -15.05 | -0.56 | -394.74 | -211.11 | 6.39 | -11.5 | -8.19 | 22.60 | -7.55 | 16.33 | 3.08 | -8.33 | -12.75 | 0.11 | 1000.0 | 1000.0 | 2.1 | -4.55 | -16.33 | 0.02 | 0.0 | 0.0 | 15.78 | 0.0 | 0.06 | 1.03 | 0.0 | 5.1 | 1.04 | 0.0 | -25.71 | 2.09 | -21.13 | -0.95 | 4.16 | -11.86 | -7.35 | -1.36 | -36.0 | -30.77 | 0.73 | -55.76 | -31.78 | 0.01 | -23.24 | -52.47 |
| 23Q3 (16) | 7.45 | -5.46 | 13.91 | 5.83 | -16.71 | 10.42 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0 | 7.57 | 12.15 | -5.73 | 0.19 | -17.39 | 137.5 | 7.22 | 11.94 | 0.42 | 24.45 | 13.68 | 30.41 | 3.36 | 1.2 | -14.94 | 0.01 | 0.0 | -50.0 | 2.2 | -4.76 | -15.38 | 0.02 | 0.0 | 0 | 15.78 | 0.06 | 0.06 | 1.03 | 0.0 | 5.1 | 1.04 | 0.0 | -25.71 | 2.65 | 7.72 | 17.26 | 4.72 | 4.19 | 1.51 | -1.0 | 28.57 | -17.65 | 1.65 | 55.66 | 17.02 | 0.01 | -18.88 | -43.98 |
| 23Q2 (15) | 7.88 | -2.84 | 32.21 | 7.0 | 13.09 | 107.1 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0 | 6.75 | -1.32 | -32.77 | 0.23 | -17.86 | -25.81 | 6.45 | 3.04 | -25.0 | 21.51 | 14.34 | 5.86 | 3.32 | -5.14 | -23.68 | 0.01 | 0.0 | -50.0 | 2.31 | -4.15 | -14.76 | 0.02 | 0.0 | 0 | 15.77 | 0.0 | 0.0 | 1.03 | 5.1 | 5.1 | 1.04 | -25.71 | -25.71 | 2.46 | 28.12 | 12.84 | 4.53 | 5.35 | -0.88 | -1.4 | -38.61 | -47.37 | 1.06 | 16.48 | -13.82 | 0.01 | -13.51 | -36.18 |
| 23Q1 (14) | 8.11 | 15.36 | -4.48 | 6.19 | 15.06 | -2.37 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0 | 6.84 | -18.28 | -27.08 | 0.28 | 255.56 | -3.45 | 6.26 | -10.06 | -21.46 | 18.81 | -3.19 | 6.8 | 3.5 | -0.85 | -14.84 | 0.01 | 0.0 | -50.0 | 2.41 | -3.98 | -13.93 | 0.02 | 0.0 | 0 | 15.77 | 0.0 | 9.36 | 0.98 | 0.0 | 27.27 | 1.4 | 0.0 | -2.78 | 1.92 | -9.0 | -42.69 | 4.3 | -4.23 | -22.66 | -1.01 | 2.88 | -6.32 | 0.91 | -14.95 | -62.08 | 0.01 | -11.75 | -34.41 |
| 22Q4 (13) | 7.03 | 7.49 | -21.63 | 5.38 | 1.89 | -43.25 | 0.42 | 0.0 | 23.53 | 0 | 0 | 0 | 8.37 | 4.23 | -23.21 | -0.18 | -325.0 | -160.0 | 6.96 | -3.2 | -23.68 | 19.43 | 3.64 | -1.57 | 3.53 | -10.63 | -9.49 | 0.01 | -50.0 | -50.0 | 2.51 | -3.46 | 128.18 | 0.02 | 0 | 0 | 15.77 | 0.0 | 9.36 | 0.98 | 0.0 | 27.27 | 1.4 | 0.0 | -2.78 | 2.11 | -6.64 | -30.82 | 4.49 | -3.44 | -14.64 | -1.04 | -22.35 | 25.71 | 1.07 | -24.11 | -35.15 | 0.01 | -9.52 | -35.71 |
| 22Q3 (12) | 6.54 | 9.73 | -27.33 | 5.28 | 56.21 | -42.11 | 0.42 | 0.0 | 75.0 | 0 | 0 | 0 | 8.03 | -20.02 | -33.14 | 0.08 | -74.19 | -82.98 | 7.19 | -16.4 | -30.06 | 18.75 | -7.72 | -19.19 | 3.95 | -9.2 | -14.13 | 0.02 | 0.0 | -33.33 | 2.6 | -4.06 | 106.35 | 0 | 0 | 0 | 15.77 | 0.0 | 9.36 | 0.98 | 0.0 | 27.27 | 1.4 | 0.0 | -2.78 | 2.26 | 3.67 | -18.41 | 4.65 | 1.75 | -6.63 | -0.85 | 10.53 | 43.71 | 1.41 | 14.63 | 11.9 | 0.01 | -7.58 | -30.38 |
| 22Q2 (11) | 5.96 | -29.8 | 19.2 | 3.38 | -46.69 | -53.83 | 0.42 | 0.0 | 223.08 | 0 | 0 | 0 | 10.04 | 7.04 | -22.53 | 0.31 | 6.9 | -52.31 | 8.6 | 7.9 | -20.96 | 20.32 | 15.35 | -24.91 | 4.35 | 5.84 | 9.57 | 0.02 | 0.0 | -33.33 | 2.71 | -3.21 | 97.81 | 0 | 0 | 0 | 15.77 | 9.36 | 9.36 | 0.98 | 27.27 | 55.56 | 1.4 | -2.78 | 0.72 | 2.18 | -34.93 | -34.93 | 4.57 | -17.81 | -14.9 | -0.95 | 0.0 | 36.24 | 1.23 | -48.75 | -33.87 | 0.01 | -11.11 | -25.2 |
| 22Q1 (10) | 8.49 | -5.35 | 59.29 | 6.34 | -33.12 | 3.09 | 0.42 | 23.53 | 4100.0 | 0 | 0 | 0 | 9.38 | -13.94 | -9.2 | 0.29 | -3.33 | -56.72 | 7.97 | -12.61 | -12.9 | 17.61 | -10.77 | -34.92 | 4.11 | 5.38 | 14.48 | 0.02 | 0.0 | -33.33 | 2.8 | 154.55 | 87.92 | 0 | 0 | 0 | 14.42 | 0.0 | 0.0 | 0.77 | 0.0 | 22.22 | 1.44 | 0.0 | 3.6 | 3.35 | 9.84 | 24.07 | 5.56 | 5.7 | 17.8 | -0.95 | 32.14 | 37.5 | 2.4 | 45.45 | 103.39 | 0.02 | -13.51 | -23.15 |
| 21Q4 (9) | 8.97 | -0.33 | 42.61 | 9.48 | 3.95 | 70.81 | 0.34 | 41.67 | 0 | 0 | 0 | 0 | 10.9 | -9.24 | 20.98 | 0.3 | -36.17 | 50.0 | 9.12 | -11.28 | 15.44 | 19.74 | -14.91 | -25.44 | 3.9 | -15.22 | 26.21 | 0.02 | -33.33 | -50.0 | 1.1 | -12.7 | -24.14 | 0 | 0 | 0 | 14.42 | 0.0 | 0.0 | 0.77 | 0.0 | 22.22 | 1.44 | 0.0 | 3.6 | 3.05 | 10.11 | 50.25 | 5.26 | 5.62 | 29.88 | -1.4 | 7.28 | 2.78 | 1.65 | 30.95 | 179.66 | 0.02 | -2.01 | 75.15 |
| 21Q3 (8) | 9.0 | 80.0 | 23.63 | 9.12 | 24.59 | 64.32 | 0.24 | 84.62 | 0 | 0 | 0 | 0 | 12.01 | -7.33 | 51.83 | 0.47 | -27.69 | -21.67 | 10.28 | -5.51 | 50.29 | 23.20 | -14.26 | -2.72 | 4.6 | 15.87 | 69.74 | 0.03 | 0.0 | -25.0 | 1.26 | -8.03 | 57.5 | 0 | 0 | 0 | 14.42 | 0.0 | 0.0 | 0.77 | 22.22 | 22.22 | 1.44 | 3.6 | 3.6 | 2.77 | -17.31 | 51.37 | 4.98 | -7.26 | 29.35 | -1.51 | -1.34 | 11.18 | 1.26 | -32.26 | 869.23 | 0.02 | -0.71 | 74.17 |
| 21Q2 (7) | 5.0 | -6.19 | -25.82 | 7.32 | 19.02 | 22.61 | 0.13 | 1200.0 | 0 | 0 | 0 | 0 | 12.96 | 25.46 | 97.56 | 0.65 | -2.99 | 91.18 | 10.88 | 18.91 | 88.89 | 27.06 | -0.02 | 0 | 3.97 | 10.58 | 46.49 | 0.03 | 0.0 | -95.83 | 1.37 | -8.05 | 71.25 | 0 | 0 | 0 | 14.42 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 3.35 | 24.07 | 172.36 | 5.37 | 13.77 | 64.72 | -1.49 | 1.97 | 15.34 | 1.86 | 57.63 | 450.94 | 0.02 | -8.67 | 0 |
| 21Q1 (6) | 5.33 | -15.26 | 4.31 | 6.15 | 10.81 | 8.47 | 0.01 | 0 | 0 | 0 | 0 | 0 | 10.33 | 14.65 | 62.42 | 0.67 | 235.0 | 103.03 | 9.15 | 15.82 | 58.03 | 27.06 | 2.22 | 0 | 3.59 | 16.18 | 8.46 | 0.03 | -25.0 | -95.89 | 1.49 | 2.76 | 0 | 0 | 0 | 0 | 14.42 | 0.0 | 0.0 | 0.63 | 0.0 | 16.67 | 1.39 | 0.0 | 51.09 | 2.7 | 33.0 | 42.86 | 4.72 | 16.54 | 40.9 | -1.52 | -5.56 | 5.0 | 1.18 | 100.0 | 306.9 | 0.02 | 97.11 | 0 |
| 20Q4 (5) | 6.29 | -13.6 | 22.37 | 5.55 | 0.0 | 1.09 | 0 | 0 | 0 | 0 | 0 | 0 | 9.01 | 13.91 | 14.78 | 0.2 | -66.67 | 53.85 | 7.9 | 15.5 | 27.01 | 26.47 | 11.01 | 0 | 3.09 | 14.02 | 22.13 | 0.04 | 0.0 | -94.52 | 1.45 | 81.25 | 0 | 0 | 0 | 0 | 14.42 | 0.0 | 0.0 | 0.63 | 0.0 | 16.67 | 1.39 | 0.0 | 51.09 | 2.03 | 10.93 | 30.13 | 4.05 | 5.19 | 34.11 | -1.44 | 15.29 | -3.6 | 0.59 | 353.85 | 247.06 | 0.01 | -2.56 | 0 |
| 20Q3 (4) | 7.28 | 8.01 | 0.0 | 5.55 | -7.04 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.91 | 20.58 | 0.0 | 0.6 | 76.47 | 0.0 | 6.84 | 18.75 | 0.0 | 23.85 | 0 | 0.0 | 2.71 | 0.0 | 0.0 | 0.04 | -94.44 | 0.0 | 0.8 | 0.0 | 0.0 | 0 | 0 | 0.0 | 14.42 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 1.83 | 48.78 | 0.0 | 3.85 | 18.1 | 0.0 | -1.7 | 3.41 | 0.0 | 0.13 | 124.53 | 0.0 | 0.01 | 0 | 0.0 |
