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) | 2.09 | -20.23 | 1.54 | 7.69 | 2.74 | 0 | 0 | 0 | 17.24 | -25.27 | 0.44 | -63.33 | 5.04 | -13.55 | 29.23 | 15.68 | 2.87 | -4.33 | 0.16 | 0.0 | 1.8 | -68.09 | 0 | 0 | 11.85 | 9.42 | 2.13 | 5.97 | 0.16 | 0.0 | 1.91 | -22.36 | 4.2 | -9.29 | 0 | 0 | 1.91 | -17.32 | 0.00 | 0 |
| 2022 (9) | 2.62 | 29.7 | 1.43 | 232.56 | 0 | 0 | 0 | 0 | 23.07 | 14.61 | 1.2 | -40.3 | 5.83 | -13.88 | 25.27 | -24.86 | 3.0 | -8.26 | 0.16 | 0.0 | 5.64 | 104.35 | 0 | 0 | 10.83 | 0.0 | 2.01 | 11.05 | 0.16 | 14.29 | 2.46 | 21.78 | 4.63 | 16.33 | -0.15 | 0 | 2.31 | 24.19 | 0.01 | 180.81 |
| 2021 (8) | 2.02 | 267.27 | 0.43 | -53.26 | 1.95 | 1047.06 | 0 | 0 | 20.13 | 13.54 | 2.01 | 0 | 6.77 | 27.98 | 33.63 | 12.72 | 3.27 | 29.76 | 0.16 | 0.0 | 2.76 | -41.4 | 0 | 0 | 10.83 | 0.0 | 1.81 | -9.05 | 0.14 | 0.0 | 2.02 | 0 | 3.98 | 104.1 | -0.16 | 0 | 1.86 | 0 | 0.00 | 0 |
| 2020 (7) | 0.55 | 14.58 | 0.92 | -80.95 | 0.17 | 0 | 0 | 0 | 17.73 | -23.41 | -1.38 | 0 | 5.29 | -18.87 | 29.84 | 5.94 | 2.52 | -21.74 | 0.16 | 0.0 | 4.71 | 0 | 0 | 0 | 10.83 | -1.81 | 1.99 | 2.05 | 0.14 | 40.0 | -0.18 | 0 | 1.95 | -45.53 | -0.16 | 0 | -0.34 | 0 | -0.00 | 0 |
| 2019 (6) | 0.48 | -38.46 | 4.83 | -9.72 | 0 | 0 | 0 | 0 | 23.15 | -12.58 | 0.33 | -66.67 | 6.52 | -15.32 | 28.16 | -3.14 | 3.22 | -13.9 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 11.03 | 0.0 | 1.95 | 5.41 | 0.1 | 0.0 | 1.53 | -23.5 | 3.58 | -9.37 | -0.14 | 0 | 1.39 | -26.84 | 0.01 | -16.37 |
| 2018 (5) | 0.78 | 52.94 | 5.35 | 14.32 | 0 | 0 | 0 | 0 | 26.48 | 8.08 | 0.99 | 7.61 | 7.7 | -8.0 | 29.08 | -14.88 | 3.74 | -4.83 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 11.03 | 0.0 | 1.85 | 5.11 | 0.1 | 0.0 | 2.0 | 12.36 | 3.95 | 8.52 | -0.1 | 0 | 1.9 | 10.47 | 0.01 | 4.76 |
| 2017 (4) | 0.51 | -21.54 | 4.68 | 23.48 | 0 | 0 | 0 | 0 | 24.5 | 16.67 | 0.92 | -6.12 | 8.37 | 27.01 | 34.16 | 8.87 | 3.93 | 4.52 | 0.16 | 0.0 | 0 | 0 | 0.01 | 0.0 | 11.03 | 0.0 | 1.76 | 6.02 | 0.1 | 0.0 | 1.78 | 9.2 | 3.64 | 7.37 | -0.06 | 0 | 1.72 | 8.18 | 0.01 | 22.81 |
| 2016 (3) | 0.65 | -26.14 | 3.79 | 50.4 | 0 | 0 | 0 | 0 | 21.0 | -4.55 | 0.98 | -1.01 | 6.59 | 12.84 | 31.38 | 18.22 | 3.76 | 16.77 | 0.16 | 0.0 | 0 | 0 | 0.01 | -50.0 | 11.03 | 0.0 | 1.66 | 6.41 | 0.1 | 0.0 | 1.63 | 21.64 | 3.39 | 12.62 | -0.04 | 0 | 1.59 | 16.91 | 0.01 | 17.2 |
| 2015 (2) | 0.88 | 60.0 | 2.52 | -4.55 | 0 | 0 | 0 | 0 | 22.0 | -1.17 | 0.99 | -10.0 | 5.84 | -13.48 | 26.55 | -12.46 | 3.22 | -9.8 | 0.16 | -5.88 | 0 | 0 | 0.02 | 0.0 | 11.03 | 5.05 | 1.56 | 7.59 | 0.1 | 0.0 | 1.34 | -15.72 | 3.01 | -4.14 | 0.02 | 0.0 | 1.36 | -15.53 | 0.01 | -2.74 |
| 2014 (1) | 0.55 | 22.22 | 2.64 | 56.21 | 0 | 0 | 0 | 0 | 22.26 | 7.02 | 1.1 | 0.92 | 6.75 | 21.4 | 30.32 | 13.44 | 3.57 | 37.31 | 0.17 | 0.0 | 0 | 0 | 0.02 | 0 | 10.5 | 5.0 | 1.45 | 8.21 | 0.1 | 0.0 | 1.59 | -1.85 | 3.14 | 2.28 | 0.02 | 0 | 1.61 | -0.62 | 0.01 | 90.76 |
| 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) | 1.23 | -16.33 | -40.0 | 1.79 | -15.17 | -25.73 | 1.04 | -11.11 | 0 | 0 | 0 | 0 | 5.91 | 10.47 | 35.86 | 0.28 | 3.7 | 300.0 | 6.15 | 6.22 | 23.99 | 30.64 | -2.04 | 15.28 | 2.4 | -18.64 | -8.75 | 0.15 | -6.25 | -6.25 | 2.0 | 14.29 | -33.99 | 0 | 0 | 0 | 12.44 | 0.4 | 4.98 | 2.18 | 0.0 | 2.35 | 0 | 0 | -100.0 | 2.21 | 13.92 | 10.5 | 4.39 | 6.81 | 2.33 | 0 | 0 | 0 | 2.21 | 13.92 | 10.5 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.47 | -13.02 | -44.94 | 2.11 | 34.39 | 99.06 | 1.17 | 0.0 | 0 | 0 | 0 | 0 | 5.35 | 17.32 | 26.78 | 0.27 | 2800.0 | 80.0 | 5.79 | 9.66 | 25.6 | 31.28 | 2.96 | 36.72 | 2.95 | 0.68 | 9.67 | 0.16 | 0.0 | 0.0 | 1.75 | 5.42 | -57.21 | 0 | 0 | 0 | 12.39 | 0.0 | 6.08 | 2.18 | 2.35 | 2.35 | 0 | -100.0 | -100.0 | 1.94 | 25.16 | 0.52 | 4.11 | 7.03 | -2.61 | 0 | 0 | 0 | 1.94 | 25.16 | 0.52 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 1.69 | -19.14 | -34.5 | 1.57 | 1.95 | 93.83 | 1.17 | -57.3 | 0 | 0 | 0 | 0 | 4.56 | 7.29 | 2.93 | -0.01 | 88.89 | -103.33 | 5.28 | 4.76 | 9.09 | 30.38 | 3.98 | 34.83 | 2.93 | 2.09 | 6.16 | 0.16 | 0.0 | 0.0 | 1.66 | -7.78 | -75.48 | 0 | 0 | 0 | 12.39 | 4.56 | 14.4 | 2.13 | 0.0 | 5.97 | 0.16 | 0.0 | 0.0 | 1.55 | -18.85 | -17.99 | 3.84 | -8.57 | -5.42 | 0 | 0 | 0 | 1.55 | -18.85 | -17.99 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 2.09 | 1.95 | -20.23 | 1.54 | -36.1 | 7.69 | 2.74 | 0 | 0 | 0 | 0 | 0 | 4.25 | -2.3 | -24.91 | -0.09 | -228.57 | -116.07 | 5.04 | 1.61 | -13.55 | 29.22 | 9.92 | 15.57 | 2.87 | 9.13 | -4.33 | 0.16 | 0.0 | 0.0 | 1.8 | -40.59 | -68.09 | 0 | 0 | 0 | 11.85 | 0.0 | 9.42 | 2.13 | 0.0 | 5.97 | 0.16 | 0.0 | 0.0 | 1.91 | -4.5 | -22.36 | 4.2 | -2.1 | -9.29 | 0 | 0 | 100.0 | 1.91 | -4.5 | -17.32 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 2.05 | -23.22 | -32.79 | 2.41 | 127.36 | 69.72 | 0 | 0 | 0 | 0 | 0 | 0 | 4.35 | 3.08 | -25.51 | 0.07 | -53.33 | 177.78 | 4.96 | 7.59 | -19.09 | 26.58 | 16.18 | 1.86 | 2.63 | -2.23 | -22.87 | 0.16 | 0.0 | 0.0 | 3.03 | -25.92 | -49.75 | 0 | 0 | 0 | 11.85 | 1.46 | 9.42 | 2.13 | 0.0 | 5.97 | 0.16 | 0.0 | 0.0 | 2.0 | 3.63 | 5.82 | 4.29 | 1.66 | 5.67 | 0 | 0 | 100.0 | 2.0 | 3.63 | 14.94 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 2.67 | 3.49 | 26.54 | 1.06 | 30.86 | -75.12 | 0 | 0 | 0 | 0 | 0 | 0 | 4.22 | -4.74 | -23.96 | 0.15 | -50.0 | -55.88 | 4.61 | -4.75 | -20.93 | 22.88 | 1.53 | -10.61 | 2.69 | -2.54 | -33.08 | 0.16 | 0.0 | 0.0 | 4.09 | -39.59 | 71.85 | 0 | 0 | 0 | 11.68 | 7.85 | 7.85 | 2.13 | 5.97 | 5.97 | 0.16 | 0.0 | 0.0 | 1.93 | 2.12 | -2.53 | 4.22 | 3.94 | 1.69 | 0 | 0 | 100.0 | 1.93 | 2.12 | 5.46 | 0.01 | -14.81 | 65.75 |
| 23Q1 (14) | 2.58 | -1.53 | 15.7 | 0.81 | -43.36 | 35.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.43 | -21.73 | -26.29 | 0.3 | -46.43 | -25.0 | 4.84 | -16.98 | -24.73 | 22.53 | -10.87 | -23.47 | 2.76 | -8.0 | -12.38 | 0.16 | 0.0 | 0.0 | 6.77 | 20.04 | 160.38 | 0 | 0 | 0 | 10.83 | 0.0 | 0.0 | 2.01 | 0.0 | 11.05 | 0.16 | 0.0 | 14.29 | 1.89 | -23.17 | -21.9 | 4.06 | -12.31 | -7.31 | 0 | 100.0 | 100.0 | 1.89 | -18.18 | -17.11 | 0.01 | 36.53 | 215.43 |
| 22Q4 (13) | 2.62 | -14.1 | 29.7 | 1.43 | 0.7 | 232.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.66 | -3.08 | -7.06 | 0.56 | 722.22 | -12.5 | 5.83 | -4.89 | -13.88 | 25.28 | -3.12 | -24.83 | 3.0 | -12.02 | -8.26 | 0.16 | 0.0 | 0.0 | 5.64 | -6.47 | 104.35 | 0 | 0 | 0 | 10.83 | 0.0 | 0.0 | 2.01 | 0.0 | 11.05 | 0.16 | 0.0 | 14.29 | 2.46 | 30.16 | 21.78 | 4.63 | 14.04 | 16.33 | -0.15 | 0.0 | 6.25 | 2.31 | 32.76 | 24.19 | 0.01 | 25.9 | 180.81 |
| 22Q3 (12) | 3.05 | 44.55 | 50.25 | 1.42 | -66.67 | 517.39 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.84 | 5.23 | 13.84 | -0.09 | -126.47 | -123.68 | 6.13 | 5.15 | 12.27 | 26.10 | 1.97 | -13.54 | 3.41 | -15.17 | 8.6 | 0.16 | 0.0 | 0.0 | 6.03 | 153.36 | 106.51 | 0 | 0 | 0 | 10.83 | 0.0 | 0.0 | 2.01 | 0.0 | 11.05 | 0.16 | 0.0 | 14.29 | 1.89 | -4.55 | 36.96 | 4.06 | -2.17 | 21.92 | -0.15 | 0.0 | 6.25 | 1.74 | -4.92 | 42.62 | 0.01 | 13.18 | 325.86 |
| 22Q2 (11) | 2.11 | -5.38 | 13.44 | 4.26 | 610.0 | 674.55 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.55 | -7.65 | 20.39 | 0.34 | -15.0 | -45.16 | 5.83 | -9.33 | 8.57 | 25.59 | -13.07 | -17.12 | 4.02 | 27.62 | 30.94 | 0.16 | 0.0 | 0.0 | 2.38 | -8.46 | -22.73 | 0 | 0 | 0 | 10.83 | 0.0 | 0.0 | 2.01 | 11.05 | 1.01 | 0.16 | 14.29 | 14.29 | 1.98 | -18.18 | 141.46 | 4.15 | -5.25 | 40.68 | -0.15 | -7.14 | 6.25 | 1.83 | -19.74 | 177.27 | 0.01 | 62.13 | 631.2 |
| 22Q1 (10) | 2.23 | 10.4 | 171.95 | 0.6 | 39.53 | 17.65 | 2.07 | 6.15 | 1117.65 | 0 | 0 | 0 | 6.01 | -1.31 | 39.77 | 0.4 | -37.5 | 8.11 | 6.43 | -5.02 | 21.32 | 29.44 | -12.46 | -4.84 | 3.15 | -3.67 | 17.54 | 0.16 | 0.0 | 0.0 | 2.6 | -5.8 | -44.33 | 0 | 0 | 0 | 10.83 | 0.0 | 0.0 | 1.81 | 0.0 | -9.05 | 0.14 | 0.0 | 0.0 | 2.42 | 19.8 | 1110.0 | 4.38 | 10.05 | 87.98 | -0.14 | 12.5 | 12.5 | 2.28 | 22.58 | 5600.0 | 0.00 | 21.55 | 314.97 |
| 21Q4 (9) | 2.02 | -0.49 | 267.27 | 0.43 | 86.96 | -53.26 | 1.95 | 5.98 | 1047.06 | 0 | 0 | 0 | 6.09 | 18.71 | 50.37 | 0.64 | 68.42 | 220.0 | 6.77 | 23.99 | 27.98 | 33.63 | 11.43 | 12.66 | 3.27 | 4.14 | 29.76 | 0.16 | 0.0 | 0.0 | 2.76 | -5.48 | -41.4 | 0 | 0 | 0 | 10.83 | 0.0 | 0.0 | 1.81 | 0.0 | -9.05 | 0.14 | 0.0 | 0.0 | 2.02 | 46.38 | 1222.22 | 3.98 | 19.52 | 104.1 | -0.16 | 0.0 | 0.0 | 1.86 | 52.46 | 647.06 | 0.00 | 90.93 | 214.48 |
| 21Q3 (8) | 2.03 | 9.14 | 227.42 | 0.23 | -58.18 | -86.63 | 1.84 | 6.98 | 982.35 | 0 | 0 | 0 | 5.13 | 11.28 | 15.8 | 0.38 | -38.71 | 371.43 | 5.46 | 1.68 | 2.63 | 30.18 | -2.26 | 11.14 | 3.14 | 2.28 | 10.56 | 0.16 | 0.0 | 0.0 | 2.92 | -5.19 | -38.66 | 0 | 0 | 0 | 10.83 | 0.0 | -1.81 | 1.81 | -9.05 | -9.05 | 0.14 | 0.0 | 0.0 | 1.38 | 68.29 | 494.29 | 3.33 | 12.88 | 87.08 | -0.16 | 0.0 | 0.0 | 1.22 | 84.85 | 339.22 | 0.00 | 94.33 | 188.66 |
| 21Q2 (7) | 1.86 | 126.83 | 232.14 | 0.55 | 7.84 | -73.81 | 1.72 | 911.76 | 911.76 | 0 | 0 | 0 | 4.61 | 7.21 | 5.98 | 0.62 | 67.57 | 395.24 | 5.37 | 1.32 | -3.07 | 30.88 | -0.19 | 0 | 3.07 | 14.55 | -6.69 | 0.16 | 0.0 | 0.0 | 3.08 | -34.05 | -35.83 | 0 | 0 | 0 | 10.83 | 0.0 | -1.81 | 1.99 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.82 | 310.0 | 472.73 | 2.95 | 26.61 | 54.45 | -0.16 | 0.0 | -6.67 | 0.66 | 1550.0 | 278.38 | 0.00 | 147.67 | 193.87 |
| 21Q1 (6) | 0.82 | 49.09 | 32.26 | 0.51 | -44.57 | -88.62 | 0.17 | 0.0 | 0 | 0 | 0 | 0 | 4.3 | 6.17 | -12.07 | 0.37 | 85.0 | 129.84 | 5.3 | 0.19 | -10.17 | 30.94 | 3.64 | 0 | 2.68 | 6.35 | -24.08 | 0.16 | 0.0 | 0.0 | 4.67 | -0.85 | 0 | 0 | 0 | 0 | 10.83 | 0.0 | -1.81 | 1.99 | 0.0 | 2.05 | 0.14 | 0.0 | 40.0 | 0.2 | 211.11 | -31.03 | 2.33 | 19.49 | -0.43 | -0.16 | 0.0 | -6.67 | 0.04 | 111.76 | -71.43 | -0.00 | 35.27 | 0 |
| 20Q4 (5) | 0.55 | -11.29 | 14.58 | 0.92 | -46.51 | -80.95 | 0.17 | 0.0 | 0 | 0 | 0 | 0 | 4.05 | -8.58 | -31.59 | 0.2 | 242.86 | 66.67 | 5.29 | -0.56 | -18.87 | 29.85 | 9.93 | 0 | 2.52 | -11.27 | -21.74 | 0.16 | 0.0 | 0.0 | 4.71 | -1.05 | 0 | 0 | 0 | 0 | 10.83 | -1.81 | -1.81 | 1.99 | 0.0 | 2.05 | 0.14 | 0.0 | 40.0 | -0.18 | 48.57 | -111.76 | 1.95 | 9.55 | -45.53 | -0.16 | 0.0 | -14.29 | -0.34 | 33.33 | -124.46 | -0.00 | -47.87 | -126.71 |
| 20Q3 (4) | 0.62 | 10.71 | 0.0 | 1.72 | -18.1 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.43 | 1.84 | 0.0 | -0.14 | 33.33 | 0.0 | 5.32 | -3.97 | 0.0 | 27.16 | 0 | 0.0 | 2.84 | -13.68 | 0.0 | 0.16 | 0.0 | 0.0 | 4.76 | -0.83 | 0.0 | 0 | 0 | 0.0 | 11.03 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.35 | -59.09 | 0.0 | 1.78 | -6.81 | 0.0 | -0.16 | -6.67 | 0.0 | -0.51 | -37.84 | 0.0 | -0.00 | -105.76 | 0.0 |
