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) | 3.73 | 73.49 | 8.89 | -2.31 | 0.92 | 70.37 | 0 | 0 | 23.68 | -19.92 | 0.75 | 114.29 | 5.93 | -18.66 | 25.04 | 1.58 | 5.78 | -15.12 | 0.01 | 0.0 | 2.85 | -24.4 | 0.52 | -5.45 | 9.94 | 0.0 | 2.27 | 1.79 | 0 | 0 | 1.93 | 26.97 | 4.2 | 5.0 | -0.14 | 0 | 1.79 | 14.74 | 0.00 | 0 |
| 2022 (9) | 2.15 | -5.7 | 9.1 | -20.11 | 0.54 | -5.26 | 0 | 0 | 29.57 | -7.62 | 0.35 | 250.0 | 7.29 | -23.9 | 24.65 | -17.62 | 6.81 | -9.56 | 0.01 | 0.0 | 3.77 | -12.53 | 0.55 | 12.24 | 9.94 | 0.0 | 2.23 | 0.45 | 0.24 | 100.0 | 1.52 | 16.03 | 4.0 | 9.59 | 0.04 | 0 | 1.56 | 45.79 | 0.00 | 0 |
| 2021 (8) | 2.28 | -25.49 | 11.39 | 75.23 | 0.57 | -10.94 | 0 | 0 | 32.01 | 35.46 | 0.1 | -86.49 | 9.58 | 33.06 | 29.93 | -1.78 | 7.53 | 21.06 | 0.01 | 0.0 | 4.31 | 108.21 | 0.49 | -5.77 | 9.94 | 0.0 | 2.22 | 3.26 | 0.12 | -45.45 | 1.31 | -22.02 | 3.65 | -9.65 | -0.24 | 0 | 1.07 | -31.41 | 0.00 | 0 |
| 2020 (7) | 3.06 | -5.26 | 6.5 | -8.96 | 0.64 | 18.52 | 0 | 0 | 23.63 | -25.57 | 0.74 | -37.29 | 7.2 | -19.73 | 30.47 | 7.85 | 6.22 | 3.67 | 0.01 | -50.0 | 2.07 | 639.29 | 0.52 | 1633.33 | 9.94 | 0.0 | 2.15 | 5.91 | 0.22 | 1000.0 | 1.68 | -11.58 | 4.04 | 2.28 | -0.12 | 0 | 1.56 | -7.14 | 0.00 | 0 |
| 2019 (6) | 3.23 | 36.29 | 7.14 | -8.7 | 0.54 | 54.29 | 0 | 0 | 31.75 | -13.63 | 1.18 | 1080.0 | 8.97 | -12.83 | 28.25 | 0.93 | 6.0 | -13.54 | 0.02 | -50.0 | 0.28 | -65.85 | 0.03 | -25.0 | 9.94 | 0.0 | 2.03 | 0.5 | 0.02 | -80.0 | 1.9 | 137.5 | 3.95 | 35.27 | -0.22 | 0 | 1.68 | 115.38 | 0.00 | 0 |
| 2018 (5) | 2.37 | -31.9 | 7.82 | -0.89 | 0.35 | 0.0 | 0 | 0 | 36.76 | 10.56 | 0.1 | -84.13 | 10.29 | 3.31 | 27.99 | -6.55 | 6.94 | 3.89 | 0.04 | -55.56 | 0.82 | -29.91 | 0.04 | -20.0 | 9.94 | 0.0 | 2.02 | 3.06 | 0.1 | 0 | 0.8 | -41.18 | 2.92 | -11.78 | -0.02 | 0 | 0.78 | -38.1 | 0.00 | 0 |
| 2017 (4) | 3.48 | -20.73 | 7.89 | 19.18 | 0.35 | 9.38 | 0 | 0 | 33.25 | 10.58 | 0.63 | -13.7 | 9.96 | 23.88 | 29.95 | 12.03 | 6.68 | 15.77 | 0.09 | -10.0 | 1.17 | 387.5 | 0.05 | 150.0 | 9.94 | 0.0 | 1.96 | 4.26 | 0 | 0 | 1.36 | 4.62 | 3.31 | 4.09 | -0.1 | 0 | 1.26 | -16.0 | 0.00 | 0 |
| 2016 (3) | 4.39 | 26.51 | 6.62 | 12.78 | 0.32 | 0.0 | 0 | 0 | 30.07 | -10.53 | 0.73 | -41.13 | 8.04 | -8.95 | 26.74 | 1.77 | 5.77 | 8.66 | 0.1 | 400.0 | 0.24 | -57.14 | 0.02 | -33.33 | 9.94 | 0.0 | 1.88 | 6.82 | 0 | 0 | 1.3 | -23.08 | 3.18 | -7.56 | 0.2 | -41.18 | 1.5 | -26.11 | 0.00 | 0 |
| 2015 (2) | 3.47 | 43.39 | 5.87 | -46.25 | 0.32 | 23.08 | 0 | 0 | 33.61 | -25.19 | 1.24 | 67.57 | 8.83 | -33.46 | 26.27 | -11.05 | 5.31 | -29.2 | 0.02 | 0.0 | 0.56 | -36.36 | 0.03 | -40.0 | 9.94 | -2.93 | 1.76 | 4.76 | 0 | 0 | 1.69 | 52.25 | 3.44 | 22.86 | 0.34 | 36.0 | 2.03 | 49.26 | 0.00 | 0 |
| 2014 (1) | 2.42 | -30.26 | 10.92 | 7.59 | 0.26 | 8.33 | 0.04 | -20.0 | 44.93 | -4.93 | 0.74 | 10.45 | 13.27 | -11.89 | 29.53 | -7.32 | 7.5 | 10.29 | 0.02 | 0.0 | 0.88 | -23.48 | 0.05 | -28.57 | 10.24 | 0.0 | 1.68 | 3.7 | 0 | 0 | 1.11 | 40.51 | 2.8 | 7.28 | 0.25 | 0 | 1.36 | 72.15 | 0.04 | -57.28 |
| 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) | 3.6 | 13.21 | 5.88 | 8.22 | 12.14 | -8.97 | 1.01 | -1.94 | 27.85 | 0 | 0 | 0 | 6.86 | 1.93 | 8.89 | 0.19 | -13.64 | -36.67 | 6.31 | -2.47 | 1.77 | 24.28 | -4.57 | -6.84 | 5.9 | 2.08 | -0.51 | 0.01 | 0.0 | 0.0 | 2.1 | -10.26 | -32.48 | 0.54 | 5.88 | 0.0 | 9.94 | 0.0 | 0.0 | 2.34 | 0.0 | 3.08 | 0.14 | 0.0 | 0 | 1.94 | 11.49 | 14.12 | 4.42 | 4.74 | 11.62 | 0.17 | 183.33 | 142.86 | 2.11 | 17.22 | 19.21 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.18 | -20.5 | -13.82 | 7.33 | -9.06 | -21.69 | 1.03 | -0.96 | 53.73 | 0 | 0 | 0 | 6.73 | 8.03 | 22.59 | 0.22 | -26.67 | 2100.0 | 6.47 | 8.38 | 13.11 | 25.44 | 3.09 | 9.33 | 5.78 | -2.36 | -0.86 | 0.01 | 0.0 | 0.0 | 2.34 | -9.65 | -30.56 | 0.51 | 0.0 | -5.56 | 9.94 | 0.0 | 0.0 | 2.34 | 3.08 | 3.08 | 0.14 | 0 | 0 | 1.74 | -21.97 | 20.0 | 4.22 | -6.22 | 13.44 | 0.06 | 200.0 | 166.67 | 1.8 | -20.0 | 32.35 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.0 | 7.24 | 15.94 | 8.06 | -9.34 | -17.5 | 1.04 | 13.04 | 92.59 | 0 | 0 | 0 | 6.23 | 0.97 | 9.11 | 0.3 | 25.0 | 50.0 | 5.97 | 0.67 | -4.78 | 24.68 | -1.49 | 7.34 | 5.92 | 2.42 | -12.81 | 0.01 | 0.0 | 0.0 | 2.59 | -9.12 | -28.65 | 0.51 | -1.92 | -7.27 | 9.94 | 0.0 | 0.0 | 2.27 | 0.0 | 1.79 | 0 | 0 | -100.0 | 2.23 | 15.54 | 28.9 | 4.5 | 7.14 | 7.14 | 0.02 | 114.29 | -60.0 | 2.25 | 25.7 | 26.4 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.73 | 9.71 | 73.49 | 8.89 | -1.55 | -2.31 | 0.92 | 16.46 | 70.37 | 0 | 0 | 0 | 6.17 | -2.06 | -1.91 | 0.24 | -20.0 | 9.09 | 5.93 | -4.35 | -18.66 | 25.05 | -3.87 | 1.62 | 5.78 | -2.53 | -15.12 | 0.01 | 0.0 | 0.0 | 2.85 | -8.36 | -24.4 | 0.52 | -3.7 | -5.45 | 9.94 | 0.0 | 0.0 | 2.27 | 0.0 | 1.79 | 0 | 0 | -100.0 | 1.93 | 13.53 | 26.97 | 4.2 | 6.06 | 5.0 | -0.14 | -300.0 | -450.0 | 1.79 | 1.13 | 14.74 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.4 | -7.86 | 21.43 | 9.03 | -3.53 | -21.89 | 0.79 | 17.91 | 46.3 | 0 | 0 | 0 | 6.3 | 14.75 | -11.14 | 0.3 | 2900.0 | 650.0 | 6.2 | 8.39 | -29.22 | 26.06 | 11.99 | -4.83 | 5.93 | 1.72 | -28.64 | 0.01 | 0.0 | 0.0 | 3.11 | -7.72 | -20.26 | 0.54 | 0.0 | 0.0 | 9.94 | 0.0 | 0.0 | 2.27 | 0.0 | 1.79 | 0 | 0 | -100.0 | 1.7 | 17.24 | 30.77 | 3.96 | 6.45 | 5.04 | 0.07 | 177.78 | -58.82 | 1.77 | 30.15 | 20.41 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.69 | 6.96 | 74.06 | 9.36 | -4.2 | -23.78 | 0.67 | 24.07 | 24.07 | 0 | 0 | 0 | 5.49 | -3.85 | -32.89 | 0.01 | -95.0 | -94.12 | 5.72 | -8.77 | -42.05 | 23.27 | 1.21 | -22.95 | 5.83 | -14.14 | -36.35 | 0.01 | 0.0 | 0.0 | 3.37 | -7.16 | -16.58 | 0.54 | -1.82 | 1.89 | 9.94 | 0.0 | 0.0 | 2.27 | 1.79 | 1.79 | 0 | -100.0 | -100.0 | 1.45 | -16.18 | 15.08 | 3.72 | -11.43 | -0.53 | -0.09 | -280.0 | 0 | 1.36 | -23.6 | 7.94 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.45 | 60.47 | 41.39 | 9.77 | 7.36 | -18.45 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 5.71 | -9.22 | -28.71 | 0.2 | -9.09 | 350.0 | 6.27 | -13.99 | -32.73 | 22.99 | -6.74 | -18.1 | 6.79 | -0.29 | -23.36 | 0.01 | 0.0 | 0.0 | 3.63 | -3.71 | -12.95 | 0.55 | 0.0 | 10.0 | 9.94 | 0.0 | 0.0 | 2.23 | 0.0 | 0.45 | 0.24 | 0.0 | 100.0 | 1.73 | 13.82 | 40.65 | 4.2 | 5.0 | 17.65 | 0.05 | 25.0 | 150.0 | 1.78 | 14.1 | 42.4 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.15 | -23.21 | -5.7 | 9.1 | -21.28 | -20.11 | 0.54 | 0.0 | -5.26 | 0 | 0 | 0 | 6.29 | -11.28 | -27.78 | 0.22 | 450.0 | 0 | 7.29 | -16.78 | -23.9 | 24.65 | -9.97 | -17.62 | 6.81 | -18.05 | -9.56 | 0.01 | 0.0 | 0.0 | 3.77 | -3.33 | -12.53 | 0.55 | 1.85 | 12.24 | 9.94 | 0.0 | 0.0 | 2.23 | 0.0 | 0.45 | 0.24 | 0.0 | 100.0 | 1.52 | 16.92 | 16.03 | 4.0 | 6.1 | 9.59 | 0.04 | -76.47 | 116.67 | 1.56 | 6.12 | 45.79 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.8 | 32.08 | 47.37 | 11.56 | -5.86 | 8.85 | 0.54 | 0.0 | -8.47 | 0 | 0 | 0 | 7.09 | -13.33 | -8.87 | 0.04 | -76.47 | 233.33 | 8.76 | -11.25 | -3.95 | 27.38 | -9.33 | -7.88 | 8.31 | -9.28 | -0.36 | 0.01 | 0.0 | 0.0 | 3.9 | -3.47 | -12.16 | 0.54 | 1.89 | 12.5 | 9.94 | 0.0 | 0.0 | 2.23 | 0.0 | 0.45 | 0.24 | 0.0 | 100.0 | 1.3 | 3.17 | -0.76 | 3.77 | 0.8 | 3.29 | 0.17 | 0 | 160.71 | 1.47 | 16.67 | 42.72 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.12 | -13.11 | -45.92 | 12.28 | 2.5 | 66.62 | 0.54 | 0.0 | -12.9 | 0 | 0 | 0 | 8.18 | 2.12 | -5.98 | 0.17 | 312.5 | 54.55 | 9.87 | 5.9 | 17.78 | 30.20 | 7.59 | 6.36 | 9.16 | 3.39 | 35.7 | 0.01 | 0.0 | 0.0 | 4.04 | -3.12 | -11.79 | 0.53 | 6.0 | 6.0 | 9.94 | 0.0 | 0.0 | 2.23 | 0.45 | 0.45 | 0.24 | 100.0 | 100.0 | 1.26 | 2.44 | -5.97 | 3.74 | 4.76 | 1.63 | 0 | -100.0 | 100.0 | 1.26 | 0.8 | 17.76 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.44 | 7.02 | -27.6 | 11.98 | 5.18 | 46.63 | 0.54 | -5.26 | -15.62 | 0 | 0 | 0 | 8.01 | -8.04 | 17.45 | -0.08 | 0 | -500.0 | 9.32 | -2.71 | 33.72 | 28.07 | -6.2 | 1.25 | 8.86 | 17.66 | 37.58 | 0.01 | 0.0 | 0.0 | 4.17 | -3.25 | 118.32 | 0.5 | 2.04 | -1.96 | 9.94 | 0.0 | 0.0 | 2.22 | 0.0 | 3.26 | 0.12 | 0.0 | -45.45 | 1.23 | -6.11 | -27.65 | 3.57 | -2.19 | -12.07 | 0.02 | 108.33 | 111.76 | 1.25 | 16.82 | -18.3 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.28 | 20.0 | -25.49 | 11.39 | 7.25 | 75.23 | 0.57 | -3.39 | -10.94 | 0 | 0 | 0 | 8.71 | 11.95 | 18.02 | 0 | 100.0 | -100.0 | 9.58 | 5.04 | 33.06 | 29.93 | 0.68 | -1.78 | 7.53 | -9.71 | 21.06 | 0.01 | 0.0 | 0.0 | 4.31 | -2.93 | 108.21 | 0.49 | 2.08 | -5.77 | 9.94 | 0.0 | 0.0 | 2.22 | 0.0 | 3.26 | 0.12 | 0.0 | -45.45 | 1.31 | 0.0 | -22.02 | 3.65 | 0.0 | -9.65 | -0.24 | 14.29 | -100.0 | 1.07 | 3.88 | -31.41 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.9 | -51.53 | -48.79 | 10.62 | 44.1 | 33.75 | 0.59 | -4.84 | 90.32 | 0 | 0 | 0 | 7.78 | -10.57 | 17.7 | -0.03 | -127.27 | -109.68 | 9.12 | 8.83 | 44.99 | 29.73 | 4.68 | 16.45 | 8.34 | 23.56 | 48.66 | 0.01 | 0.0 | 0.0 | 4.44 | -3.06 | 441.46 | 0.48 | -4.0 | -5.88 | 9.94 | 0.0 | 0.0 | 2.22 | 0.0 | 3.26 | 0.12 | 0.0 | -45.45 | 1.31 | -2.24 | 14.91 | 3.65 | -0.82 | 4.29 | -0.28 | -3.7 | -7.69 | 1.03 | -3.74 | 17.05 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.92 | 16.32 | -2.97 | 7.37 | -9.79 | -7.99 | 0.62 | -3.12 | 106.67 | 0 | 0 | 0 | 8.7 | 27.57 | 100.92 | 0.11 | 450.0 | 125.0 | 8.38 | 20.23 | 32.81 | 28.40 | 2.43 | 0 | 6.75 | 4.81 | 18.63 | 0.01 | 0.0 | 0.0 | 4.58 | 139.79 | 764.15 | 0.5 | -1.96 | 233.33 | 9.94 | 0.0 | 0.0 | 2.22 | 3.26 | 3.26 | 0.12 | -45.45 | -45.45 | 1.34 | -21.18 | 61.45 | 3.68 | -9.36 | 15.36 | -0.27 | -58.82 | 30.77 | 1.07 | -30.07 | 143.18 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.37 | 10.13 | 67.66 | 8.17 | 25.69 | 19.97 | 0.64 | 0.0 | 25.49 | 0 | 0 | 0 | 6.82 | -7.59 | 28.44 | 0.02 | -96.3 | -93.94 | 6.97 | -3.19 | -14.27 | 27.72 | -9.01 | 0 | 6.44 | 3.54 | 3.37 | 0.01 | 0.0 | -66.67 | 1.91 | -7.73 | 768.18 | 0.51 | -1.92 | 1600.0 | 9.94 | 0.0 | 0.0 | 2.15 | 0.0 | 5.91 | 0.22 | 0.0 | 1000.0 | 1.7 | 1.19 | -23.77 | 4.06 | 0.5 | -5.14 | -0.17 | -41.67 | 45.16 | 1.53 | -1.92 | -20.31 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.06 | -17.52 | -5.26 | 6.5 | -18.14 | -8.96 | 0.64 | 106.45 | 18.52 | 0 | 0 | 0 | 7.38 | 11.65 | -12.04 | 0.54 | 74.19 | 134.78 | 7.2 | 14.47 | -19.73 | 30.47 | 19.36 | 0 | 6.22 | 10.87 | 3.67 | 0.01 | 0.0 | -50.0 | 2.07 | 152.44 | 639.29 | 0.52 | 1.96 | 1633.33 | 9.94 | 0.0 | 0.0 | 2.15 | 0.0 | 5.91 | 0.22 | 0.0 | 1000.0 | 1.68 | 47.37 | -11.58 | 4.04 | 15.43 | 2.28 | -0.12 | 53.85 | 45.45 | 1.56 | 77.27 | -7.14 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.71 | -8.17 | 0.0 | 7.94 | -0.87 | 0.0 | 0.31 | 3.33 | 0.0 | 0 | 0 | 0.0 | 6.61 | 52.66 | 0.0 | 0.31 | 170.45 | 0.0 | 6.29 | -0.32 | 0.0 | 25.53 | 0 | 0.0 | 5.61 | -1.41 | 0.0 | 0.01 | 0.0 | 0.0 | 0.82 | 54.72 | 0.0 | 0.51 | 240.0 | 0.0 | 9.94 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 1.14 | 37.35 | 0.0 | 3.5 | 9.72 | 0.0 | -0.26 | 33.33 | 0.0 | 0.88 | 100.0 | 0.0 | 0.00 | 0 | 0.0 |
