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) | 2.7 | -10.3 | 5.0 | 400.0 | 0 | 0 | 0 | 0 | 20.86 | -1.46 | 2.65 | -43.13 | 2.48 | -17.61 | 11.89 | -16.38 | 12.11 | 47.68 | 9.73 | -0.31 | 7.0 | 40.0 | 0.06 | -25.0 | 7.76 | 0.0 | 3.22 | 17.52 | 2.29 | 25.14 | 17.44 | 4.31 | 22.96 | 7.84 | -0.55 | 0 | 16.89 | 3.87 | 0.00 | 0 |
| 2022 (9) | 3.01 | 54.36 | 1.0 | -33.33 | 0 | 0 | 0 | 0 | 21.17 | 9.41 | 4.66 | 16.21 | 3.01 | -20.79 | 14.22 | -27.6 | 8.2 | 8.75 | 9.76 | -6.51 | 5.0 | -16.67 | 0.08 | 300.0 | 7.76 | 0.0 | 2.74 | 21.24 | 1.83 | 0.0 | 16.72 | 25.24 | 21.29 | 22.08 | -0.46 | 0 | 16.26 | 18.25 | 0.00 | 0 |
| 2021 (8) | 1.95 | 30.87 | 1.5 | 0 | 0 | 0 | 0 | 0 | 19.35 | 25.32 | 4.01 | -24.62 | 3.8 | 6.15 | 19.64 | -15.3 | 7.54 | 56.76 | 10.44 | 100.0 | 6.0 | 0 | 0.02 | 100.0 | 7.76 | 0.0 | 2.26 | 32.16 | 1.83 | 0.0 | 13.35 | 29.61 | 17.44 | 25.92 | 0.4 | 900.0 | 13.75 | 32.98 | 0.00 | 0 |
| 2020 (7) | 1.49 | 47.52 | 0 | 0 | 0 | 0 | 0 | 0 | 15.44 | 33.45 | 5.32 | 354.7 | 3.58 | 138.67 | 23.19 | 78.85 | 4.81 | 16.75 | 5.22 | 6.53 | 0 | 0 | 0.01 | 0.0 | 7.76 | 0.0 | 1.71 | 7.55 | 1.83 | 0.0 | 10.3 | 85.25 | 13.85 | 54.06 | 0.04 | -33.33 | 10.34 | 83.99 | 0.00 | 0 |
| 2019 (6) | 1.01 | -4.72 | 0.7 | -53.33 | 0 | 0 | 0 | 0 | 11.57 | 13.54 | 1.17 | -50.0 | 1.5 | 12.78 | 12.96 | -0.67 | 4.12 | 13.81 | 4.9 | 45.83 | 6.0 | 5.82 | 0.01 | -50.0 | 7.76 | 0.0 | 1.59 | 16.91 | 1.83 | 0.0 | 5.56 | 0.36 | 8.99 | 2.98 | 0.06 | 500.0 | 5.62 | 1.26 | 0.00 | 0 |
| 2018 (5) | 1.06 | -32.05 | 1.5 | -38.02 | 0 | 0 | 0 | 0 | 10.19 | -12.76 | 2.34 | 172.09 | 1.33 | -44.35 | 13.05 | -36.21 | 3.62 | 7.74 | 3.36 | 2954.55 | 5.67 | 0.0 | 0.02 | -33.33 | 7.76 | 0.0 | 1.36 | 7.09 | 1.83 | 0.0 | 5.54 | 35.12 | 8.73 | 21.08 | 0.01 | 0 | 5.55 | 38.75 | 0.00 | 0 |
| 2017 (4) | 1.56 | 9.09 | 2.42 | 15.24 | 1.3 | 333.33 | 0 | 0 | 11.68 | -2.59 | 0.86 | 43.33 | 2.39 | 37.36 | 20.46 | 41.0 | 3.36 | -16.42 | 0.11 | 0.0 | 5.67 | 467.0 | 0.03 | 0 | 7.76 | 0.0 | 1.27 | 4.96 | 1.83 | 0.0 | 4.1 | 11.72 | 7.21 | 7.29 | -0.1 | 0 | 4.0 | 12.36 | 0.00 | 0 |
| 2016 (3) | 1.43 | -24.74 | 2.1 | 10.53 | 0.3 | -40.0 | 0 | 0 | 11.99 | 3.18 | 0.6 | -80.52 | 1.74 | -24.02 | 14.51 | -26.36 | 4.02 | -6.73 | 0.11 | 0.0 | 1.0 | -23.08 | 0 | 0 | 7.76 | 0.0 | 1.21 | 34.44 | 1.83 | 0.0 | 3.67 | -19.34 | 6.72 | -7.82 | -0.11 | 0 | 3.56 | -21.24 | 0.00 | 0 |
| 2015 (2) | 1.9 | -14.03 | 1.9 | -13.64 | 0.5 | -44.44 | 0 | 0 | 11.62 | 22.7 | 3.08 | 1953.33 | 2.29 | 99.13 | 19.71 | 62.29 | 4.31 | -1.6 | 0.11 | 0.0 | 1.3 | -80.0 | 0.01 | 0.0 | 7.76 | 0.0 | 0.9 | 1.12 | 1.83 | 0.0 | 4.55 | 140.74 | 7.29 | 57.79 | -0.03 | 0 | 4.52 | 139.15 | 0.02 | -46.06 |
| 2014 (1) | 2.21 | 4.74 | 2.2 | 25.71 | 0.9 | -28.0 | 0 | 0 | 9.47 | -9.2 | 0.15 | -84.54 | 1.15 | 8.49 | 12.14 | 19.49 | 4.38 | 28.82 | 0.11 | 0.0 | 6.5 | 20.37 | 0.01 | 0 | 7.76 | 0.0 | 0.89 | 12.66 | 1.83 | 0.0 | 1.89 | -28.41 | 4.62 | -12.33 | 0 | 0 | 1.89 | -32.01 | 0.03 | -20.59 |
| 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) | 1.97 | -7.51 | 5.91 | 3.0 | 0.0 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 3.48 | -24.51 | 2.65 | -0.08 | -138.1 | -166.67 | 2.53 | 24.02 | -2.32 | 16.69 | 23.28 | 39.95 | 10.42 | -9.78 | -5.79 | 9.85 | -0.91 | 2.6 | 7.0 | 0.0 | 0.0 | 0.05 | 0.0 | -28.57 | 7.76 | 0.0 | 0.0 | 3.49 | 0.0 | 8.39 | 2.39 | 0.0 | 4.37 | 17.01 | -0.47 | 0.06 | 22.89 | -0.35 | 1.64 | -0.6 | 0.0 | -15.38 | 16.41 | -0.49 | -0.42 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.13 | 73.17 | -29.93 | 3.0 | -40.0 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.61 | 82.94 | -12.36 | 0.21 | -48.78 | -30.0 | 2.04 | -32.0 | -44.57 | 13.54 | -29.07 | -15.43 | 11.55 | -13.22 | 37.17 | 9.94 | 1.95 | -1.0 | 7.0 | 0.0 | 0.0 | 0.05 | 0.0 | -16.67 | 7.76 | 0.0 | 0.0 | 3.49 | 8.39 | 8.39 | 2.39 | 4.37 | 4.37 | 17.09 | -4.26 | 1.18 | 22.97 | -1.67 | 2.54 | -0.6 | 9.09 | -71.43 | 16.49 | -4.07 | -0.3 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.23 | -54.44 | -56.84 | 5.0 | 0.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 2.52 | -44.62 | -67.06 | 0.41 | -6.82 | -77.09 | 3.0 | 20.97 | -31.35 | 19.08 | 60.44 | 2.71 | 13.31 | 9.91 | 61.14 | 9.75 | 0.21 | -4.41 | 7.0 | 0.0 | 40.0 | 0.05 | -16.67 | -28.57 | 7.76 | 0.0 | 0.0 | 3.22 | 0.0 | 17.52 | 2.29 | 0.0 | 25.14 | 17.85 | 2.35 | -3.72 | 23.36 | 1.74 | 1.08 | -0.66 | -20.0 | -340.0 | 17.19 | 1.78 | -6.53 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.7 | 45.16 | -10.3 | 5.0 | 42.86 | 400.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.55 | 34.22 | -16.05 | 0.44 | 266.67 | -37.14 | 2.48 | -4.25 | -17.61 | 11.89 | -0.25 | -16.34 | 12.11 | 9.49 | 47.68 | 9.73 | 1.35 | -0.31 | 7.0 | 0.0 | 40.0 | 0.06 | -14.29 | -25.0 | 7.76 | 0.0 | 0.0 | 3.22 | 0.0 | 17.52 | 2.29 | 0.0 | 25.14 | 17.44 | 2.59 | 4.31 | 22.96 | 1.95 | 7.84 | -0.55 | -5.77 | -19.57 | 16.89 | 2.49 | 3.87 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.86 | -38.82 | -40.38 | 3.5 | 191.67 | 133.33 | 0 | 0 | 0 | 0 | 0 | 0 | 3.39 | -35.55 | -27.25 | 0.12 | -60.0 | -90.08 | 2.59 | -29.62 | -17.25 | 11.92 | -25.5 | -20.64 | 11.06 | 31.35 | 44.58 | 9.6 | -4.38 | 0.63 | 7.0 | 0.0 | 55.56 | 0.07 | 16.67 | 250.0 | 7.76 | 0.0 | 0.0 | 3.22 | 0.0 | 17.52 | 2.29 | 0.0 | 25.14 | 17.0 | 0.65 | 7.05 | 22.52 | 0.54 | 10.18 | -0.52 | -48.57 | 1.89 | 16.48 | -0.36 | 7.36 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.04 | 6.67 | 5.92 | 1.2 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.26 | -31.24 | -9.15 | 0.3 | -83.24 | -79.73 | 3.68 | -15.79 | 7.6 | 16.01 | -13.85 | -0.64 | 8.42 | 1.94 | 15.98 | 10.04 | -1.57 | 5.8 | 7.0 | 40.0 | 16.67 | 0.06 | -14.29 | 500.0 | 7.76 | 0.0 | 0.0 | 3.22 | 17.52 | 17.52 | 2.29 | 25.14 | 25.14 | 16.89 | -8.9 | 15.45 | 22.4 | -3.07 | 16.67 | -0.35 | -133.33 | 12.5 | 16.54 | -10.06 | 16.23 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.85 | -5.32 | -28.57 | 3.0 | 200.0 | 36.36 | 0 | 0 | 0 | 0 | 0 | 0 | 7.65 | 41.14 | 44.34 | 1.79 | 155.71 | 39.84 | 4.37 | 45.18 | 25.21 | 18.58 | 30.68 | 8.82 | 8.26 | 0.73 | 7.69 | 10.2 | 4.51 | 2.1 | 5.0 | 0.0 | 11.11 | 0.07 | -12.5 | 250.0 | 7.76 | 0.0 | 0.0 | 2.74 | 0.0 | 21.24 | 1.83 | 0.0 | 0.0 | 18.54 | 10.89 | 26.73 | 23.11 | 8.55 | 23.45 | -0.15 | 67.39 | -66.67 | 18.39 | 13.1 | 26.48 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.01 | -3.53 | 54.36 | 1.0 | -33.33 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 5.42 | 16.31 | 6.69 | 0.7 | -42.15 | -23.08 | 3.01 | -3.83 | -20.79 | 14.22 | -5.38 | -27.56 | 8.2 | 7.19 | 8.75 | 9.76 | 2.31 | -6.51 | 5.0 | 11.11 | -16.67 | 0.08 | 300.0 | 300.0 | 7.76 | 0.0 | 0.0 | 2.74 | 0.0 | 21.24 | 1.83 | 0.0 | 0.0 | 16.72 | 5.29 | 25.24 | 21.29 | 4.16 | 22.08 | -0.46 | 13.21 | -215.0 | 16.26 | 5.93 | 18.25 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.12 | 8.71 | 39.29 | 1.5 | 0 | -59.46 | 0 | 0 | 0 | 0 | 0 | 0 | 4.66 | -19.52 | -7.91 | 1.21 | -18.24 | 42.35 | 3.13 | -8.48 | -16.09 | 15.03 | -6.72 | -19.91 | 7.65 | 5.37 | 7.75 | 9.54 | 0.53 | -6.19 | 4.5 | -25.0 | 12.5 | 0.02 | 100.0 | 0.0 | 7.76 | 0.0 | 0.0 | 2.74 | 0.0 | 21.24 | 1.83 | 0.0 | 0.0 | 15.88 | 8.54 | 28.69 | 20.44 | 6.46 | 24.41 | -0.53 | -32.5 | -226.19 | 15.35 | 7.87 | 20.3 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 2.87 | -28.07 | 43.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.79 | 9.25 | 15.8 | 1.48 | 15.62 | 17.46 | 3.42 | -2.01 | 2.7 | 16.11 | -5.65 | -14.52 | 7.26 | -5.35 | 21.2 | 9.49 | -5.01 | 16.87 | 6.0 | 33.33 | 200.0 | 0.01 | -50.0 | -50.0 | 7.76 | 0.0 | 0.0 | 2.74 | 21.24 | 60.23 | 1.83 | 0.0 | 0.0 | 14.63 | 0.0 | 13.32 | 19.2 | 2.56 | 16.65 | -0.4 | -344.44 | -188.89 | 14.23 | -2.13 | 6.51 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.99 | 104.62 | 98.51 | 2.2 | 46.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.3 | 4.33 | 25.59 | 1.28 | 40.66 | 30.61 | 3.49 | -8.16 | 37.94 | 17.07 | -13.01 | 11.96 | 7.67 | 1.72 | 52.79 | 9.99 | -4.31 | 64.31 | 4.5 | -25.0 | 0 | 0.02 | 0.0 | 0.0 | 7.76 | 0.0 | 0.0 | 2.26 | 0.0 | 32.16 | 1.83 | 0.0 | 0.0 | 14.63 | 9.59 | 28.79 | 18.72 | 7.34 | 25.64 | -0.09 | -122.5 | -136.0 | 14.54 | 5.75 | 25.24 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.95 | -12.95 | 30.87 | 1.5 | -59.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.08 | 0.4 | -9.29 | 0.91 | 7.06 | -8.08 | 3.8 | 1.88 | 6.15 | 19.63 | 4.61 | -15.35 | 7.54 | 6.2 | 56.76 | 10.44 | 2.65 | 100.0 | 6.0 | 50.0 | 0 | 0.02 | 0.0 | 100.0 | 7.76 | 0.0 | 0.0 | 2.26 | 0.0 | 32.16 | 1.83 | 0.0 | 0.0 | 13.35 | 8.18 | 29.61 | 17.44 | 6.15 | 25.92 | 0.4 | -4.76 | 900.0 | 13.75 | 7.76 | 32.98 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 2.24 | 12.0 | 15.46 | 3.7 | 146.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.06 | 1.2 | 77.54 | 0.85 | -32.54 | 150.0 | 3.73 | 12.01 | 148.67 | 18.76 | -0.44 | 57.61 | 7.1 | 18.53 | 47.0 | 10.17 | 25.25 | 95.58 | 4.0 | 100.0 | 0 | 0.02 | 0.0 | 100.0 | 7.76 | 0.0 | 0.0 | 2.26 | 32.16 | 32.16 | 1.83 | 0.0 | 0.0 | 12.34 | -4.42 | 32.4 | 16.43 | -0.18 | 27.76 | 0.42 | -6.67 | 425.0 | 12.76 | -4.49 | 35.74 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.0 | -0.5 | -39.76 | 1.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.0 | 18.48 | 27.55 | 1.26 | 28.57 | -66.04 | 3.33 | 31.62 | 64.85 | 18.85 | 23.58 | 0 | 5.99 | 19.32 | 52.81 | 8.12 | 33.55 | 57.36 | 2.0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 7.76 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 12.91 | 13.64 | 44.73 | 16.46 | 10.47 | 32.1 | 0.45 | 80.0 | 125.0 | 13.36 | 15.07 | 46.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.01 | 34.9 | 76.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.22 | -24.64 | 37.46 | 0.98 | -1.01 | 250.0 | 2.53 | -29.33 | 65.36 | 15.25 | -34.23 | 0 | 5.02 | 4.37 | 26.13 | 6.08 | 16.48 | 21.12 | 0 | 0 | -100.0 | 0.02 | 100.0 | 100.0 | 7.76 | 0.0 | 0.0 | 1.71 | 0.0 | 7.55 | 1.83 | 0.0 | 0.0 | 11.36 | 10.29 | 94.52 | 14.9 | 7.58 | 60.73 | 0.25 | 525.0 | 150.0 | 11.61 | 12.28 | 95.45 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.49 | -23.2 | 47.52 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.6 | 96.49 | 102.9 | 0.99 | 191.18 | 167.57 | 3.58 | 138.67 | 138.67 | 23.19 | 94.77 | 0 | 4.81 | -0.41 | 16.75 | 5.22 | 0.38 | 6.53 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 7.76 | 0.0 | 0.0 | 1.71 | 0.0 | 7.55 | 1.83 | 0.0 | 0.0 | 10.3 | 10.52 | 85.25 | 13.85 | 7.7 | 54.06 | 0.04 | -50.0 | -33.33 | 10.34 | 10.0 | 83.99 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.94 | -41.57 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.85 | -27.3 | 0.0 | 0.34 | -90.84 | 0.0 | 1.5 | -25.74 | 0.0 | 11.90 | 0 | 0.0 | 4.83 | 23.21 | 0.0 | 5.2 | 0.78 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 7.76 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 9.32 | 4.48 | 0.0 | 12.86 | 3.21 | 0.0 | 0.08 | -60.0 | 0.0 | 9.4 | 3.07 | 0.0 | 0.00 | 0 | 0.0 |
