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) | 2.98 | 21.63 | 1.03 | 14.44 | 0.14 | -30.0 | 0 | 0 | 25.01 | -6.33 | 2.36 | -18.9 | 3.61 | 8.41 | 14.43 | 15.73 | 7.13 | -7.88 | 0 | 0 | 0.13 | -51.85 | 0.14 | -6.67 | 7.26 | 0.0 | 2.94 | 10.94 | 1.66 | -29.96 | 7.85 | 16.47 | 12.45 | 5.96 | -2.25 | 0 | 5.6 | 10.24 | 0.02 | 46.48 |
| 2022 (9) | 2.45 | -8.58 | 0.9 | -63.56 | 0.2 | -25.93 | 0 | 0 | 26.7 | 12.52 | 2.91 | 31.67 | 3.33 | 9.18 | 12.47 | -2.96 | 7.74 | 4.59 | 0 | 0 | 0.27 | -69.32 | 0.15 | 36.36 | 7.26 | 0.0 | 2.65 | 9.05 | 2.37 | 0.0 | 6.74 | 22.99 | 11.75 | 14.3 | -1.66 | 0 | 5.08 | 63.34 | 0.01 | 4.52 |
| 2021 (8) | 2.68 | 62.42 | 2.47 | -28.2 | 0.27 | 0 | 0 | 0 | 23.73 | 2.86 | 2.21 | 0.45 | 3.05 | 24.49 | 12.85 | 21.03 | 7.4 | 13.5 | 0 | 0 | 0.88 | 0 | 0.11 | 120.0 | 7.26 | 0.0 | 2.43 | 9.95 | 2.37 | 42.77 | 5.48 | -3.18 | 10.28 | 7.98 | -2.37 | 0 | 3.11 | -5.47 | 0.01 | 68.48 |
| 2020 (7) | 1.65 | -30.96 | 3.44 | -0.58 | 0 | 0 | 0 | 0 | 23.07 | -1.2 | 2.2 | 22.22 | 2.45 | 0.0 | 10.62 | 1.21 | 6.52 | 27.1 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 7.26 | 0.0 | 2.21 | 8.87 | 1.66 | 12.93 | 5.66 | 11.64 | 9.52 | 11.21 | -2.37 | 0 | 3.29 | -3.52 | 0.01 | 0 |
| 2019 (6) | 2.39 | 12.74 | 3.46 | 104.73 | 0 | 0 | 0 | 0 | 23.35 | 1.83 | 1.8 | -29.13 | 2.45 | 3.38 | 10.49 | 1.52 | 5.13 | -13.64 | 0 | 0 | 0 | 0 | 0.07 | 133.33 | 7.26 | 0.0 | 2.03 | 14.69 | 1.47 | -2.65 | 5.07 | -1.55 | 8.56 | 1.54 | -1.66 | 0 | 3.41 | -7.34 | 0.00 | 0 |
| 2018 (5) | 2.12 | -26.13 | 1.69 | 62.5 | 0 | 0 | 0 | 0 | 22.93 | 1.01 | 2.54 | -2.31 | 2.37 | -6.69 | 10.34 | -7.63 | 5.94 | 1.54 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 7.26 | 0.0 | 1.77 | 17.22 | 1.51 | 96.1 | 5.15 | -2.28 | 8.43 | 11.51 | -1.47 | 0 | 3.68 | -2.13 | 0.00 | 0 |
| 2017 (4) | 2.87 | -24.67 | 1.04 | 89.09 | 0 | 0 | 0 | 0 | 22.7 | 2.16 | 2.6 | 5.26 | 2.54 | 8.09 | 11.19 | 5.8 | 5.85 | 27.17 | 0 | 0 | 0 | 0 | 0.04 | 100.0 | 7.26 | 0.0 | 1.51 | 18.9 | 0.77 | 20.31 | 5.27 | 13.09 | 7.56 | 15.24 | -1.51 | 0 | 3.76 | -3.34 | 0.00 | 0 |
| 2016 (3) | 3.81 | 29.15 | 0.55 | 223.53 | 0 | 0 | 0 | 0 | 22.22 | 0.86 | 2.47 | 6.93 | 2.35 | 7.8 | 10.58 | 6.88 | 4.6 | 13.3 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 7.26 | 0.0 | 1.27 | 23.3 | 0.64 | 10.34 | 4.66 | 18.88 | 6.56 | 18.41 | -0.77 | 0 | 3.89 | 18.6 | 0.00 | 0 |
| 2015 (2) | 2.95 | -12.98 | 0.17 | 13.33 | 0.16 | 33.33 | 0 | 0 | 22.03 | 13.09 | 2.31 | 26.92 | 2.18 | 27.49 | 9.90 | 12.73 | 4.06 | 0.74 | 0 | 0 | 0.17 | -46.88 | 0.04 | 0.0 | 7.26 | 0.0 | 1.03 | 21.18 | 0.58 | -36.96 | 3.92 | 42.03 | 5.54 | 22.03 | -0.64 | 0 | 3.28 | 50.46 | 0.00 | 0 |
| 2014 (1) | 3.39 | -22.6 | 0.15 | -50.0 | 0.12 | 0.0 | 0 | 0 | 19.48 | 12.15 | 1.82 | 9.64 | 1.71 | -5.52 | 8.78 | -15.76 | 4.03 | 29.58 | 0 | 0 | 0.32 | 39.13 | 0.04 | 33.33 | 7.26 | 0.0 | 0.85 | 23.19 | 0.92 | 0 | 2.76 | -14.02 | 4.54 | 16.41 | -0.58 | 0 | 2.18 | -4.8 | 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) | 2.34 | -40.31 | -13.33 | 1.2 | 140.0 | -26.38 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 7.15 | -1.11 | 13.31 | 0.73 | -9.88 | 23.73 | 3.59 | 1.7 | 15.43 | 13.16 | -1.43 | 5.49 | 7.98 | 3.64 | 3.23 | 0 | 0 | 0 | 0.22 | -18.52 | 37.5 | 0.12 | -7.69 | -25.0 | 7.26 | 0.0 | 0.0 | 3.17 | 0.0 | 7.82 | 2.25 | 0.0 | 35.54 | 7.93 | 10.14 | 15.43 | 13.36 | 5.78 | 16.48 | -1.99 | 1.97 | -18.45 | 5.94 | 14.89 | 14.45 | 0.02 | -2.08 | -8.23 |
| 24Q2 (19) | 3.92 | 5.66 | 27.69 | 0.5 | 0.0 | -16.67 | 0.18 | 125.0 | -5.26 | 0 | 0 | 0 | 7.23 | 25.52 | 10.89 | 0.81 | 20.9 | 76.09 | 3.53 | 22.57 | 25.62 | 13.35 | 19.28 | 20.97 | 7.7 | 6.06 | 0.39 | 0 | 0 | 0 | 0.27 | 440.0 | 50.0 | 0.13 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | 3.17 | 7.82 | 7.82 | 2.25 | 35.54 | 35.54 | 7.2 | -15.49 | 14.65 | 12.63 | -3.73 | 16.08 | -2.03 | -3.57 | -37.16 | 5.17 | -21.19 | 7.71 | 0.02 | 0.11 | 4.76 |
| 24Q1 (18) | 3.71 | 24.5 | 97.34 | 0.5 | -51.46 | 25.0 | 0.08 | -42.86 | -60.0 | 0 | 0 | 0 | 5.76 | -19.33 | 14.29 | 0.67 | -31.63 | 103.03 | 2.88 | -20.22 | 2.86 | 11.19 | -22.45 | 3.62 | 7.26 | 1.82 | -7.04 | 0 | 0 | 0 | 0.05 | -61.54 | -77.27 | 0.13 | -7.14 | -7.14 | 7.26 | 0.0 | 0.0 | 2.94 | 0.0 | 10.94 | 1.66 | 0.0 | -29.96 | 8.52 | 8.54 | 20.51 | 13.12 | 5.38 | 8.61 | -1.96 | 12.89 | -17.37 | 6.56 | 17.14 | 21.48 | 0.02 | -4.52 | 37.06 |
| 23Q4 (17) | 2.98 | 10.37 | 21.63 | 1.03 | -36.81 | 14.44 | 0.14 | -17.65 | -30.0 | 0 | 0 | 0 | 7.14 | 13.15 | 1.13 | 0.98 | 66.1 | 22.5 | 3.61 | 16.08 | 8.41 | 14.43 | 15.71 | 15.69 | 7.13 | -7.76 | -7.88 | 0 | 0 | 0 | 0.13 | -18.75 | -51.85 | 0.14 | -12.5 | -6.67 | 7.26 | 0.0 | 0.0 | 2.94 | 0.0 | 10.94 | 1.66 | 0.0 | -29.96 | 7.85 | 14.26 | 16.47 | 12.45 | 8.54 | 5.96 | -2.25 | -33.93 | -35.54 | 5.6 | 7.9 | 10.24 | 0.02 | -1.95 | 46.48 |
| 23Q3 (16) | 2.7 | -12.05 | 50.0 | 1.63 | 171.67 | -19.31 | 0.17 | -10.53 | -15.0 | 0 | 0 | 0 | 6.31 | -3.22 | -7.75 | 0.59 | 28.26 | -28.05 | 3.11 | 10.68 | -2.51 | 12.47 | 13.03 | 3.79 | 7.73 | 0.78 | -4.69 | 0 | 0 | 0 | 0.16 | -11.11 | -50.0 | 0.16 | 23.08 | 0.0 | 7.26 | 0.0 | 0.0 | 2.94 | 0.0 | 10.94 | 1.66 | 0.0 | -29.96 | 6.87 | 9.39 | 15.66 | 11.47 | 5.42 | 4.75 | -1.68 | -13.51 | -20.0 | 5.19 | 8.12 | 14.32 | 0.02 | 11.78 | 50.93 |
| 23Q2 (15) | 3.07 | 63.3 | 42.13 | 0.6 | 50.0 | -37.5 | 0.19 | -5.0 | -29.63 | 0 | 0 | 0 | 6.52 | 29.37 | -6.59 | 0.46 | 39.39 | -36.99 | 2.81 | 0.36 | -4.1 | 11.04 | 2.17 | -6.77 | 7.67 | -1.79 | -2.91 | 0 | 0 | 0 | 0.18 | -18.18 | -75.68 | 0.13 | -7.14 | -23.53 | 7.26 | 0.0 | 0.0 | 2.94 | 10.94 | 10.94 | 1.66 | -29.96 | -29.96 | 6.28 | -11.17 | 22.66 | 10.88 | -9.93 | 7.4 | -1.48 | 11.38 | 20.0 | 4.8 | -11.11 | 46.79 | 0.02 | 30.99 | 31.3 |
| 23Q1 (14) | 1.88 | -23.27 | -19.66 | 0.4 | -55.56 | -80.2 | 0.2 | 0.0 | -25.93 | 0 | 0 | 0 | 5.04 | -28.61 | -13.25 | 0.33 | -58.75 | -41.07 | 2.8 | -15.92 | -2.1 | 10.80 | -13.42 | -9.61 | 7.81 | 0.9 | 0.13 | 0 | 0 | 0 | 0.22 | -18.52 | -72.84 | 0.14 | -6.67 | -6.67 | 7.26 | 0.0 | 0.0 | 2.65 | 0.0 | 9.05 | 2.37 | 0.0 | 0.0 | 7.07 | 4.9 | 16.86 | 12.08 | 2.81 | 11.34 | -1.67 | -0.6 | 19.32 | 5.4 | 6.3 | 35.68 | 0.01 | 2.04 | 11.8 |
| 22Q4 (13) | 2.45 | 36.11 | -8.58 | 0.9 | -55.45 | -63.56 | 0.2 | 0.0 | -25.93 | 0 | 0 | 0 | 7.06 | 3.22 | 2.17 | 0.8 | -2.44 | 26.98 | 3.33 | 4.39 | 9.18 | 12.48 | 3.8 | -2.97 | 7.74 | -4.56 | 4.59 | 0 | 0 | 0 | 0.27 | -15.62 | -69.32 | 0.15 | -6.25 | 36.36 | 7.26 | 0.0 | 0.0 | 2.65 | 0.0 | 9.05 | 2.37 | 0.0 | 0.0 | 6.74 | 13.47 | 22.99 | 11.75 | 7.31 | 14.3 | -1.66 | -18.57 | 29.96 | 5.08 | 11.89 | 63.34 | 0.01 | 1.02 | 4.52 |
| 22Q3 (12) | 1.8 | -16.67 | -7.22 | 2.02 | 110.42 | -27.08 | 0.2 | -25.93 | -25.93 | 0 | 0 | 0 | 6.84 | -2.01 | 35.45 | 0.82 | 12.33 | 70.83 | 3.19 | 8.87 | 43.69 | 12.02 | 1.53 | 24.8 | 8.11 | 2.66 | 6.29 | 0 | 0 | 0 | 0.32 | -56.76 | -66.32 | 0.16 | -5.88 | 300.0 | 7.26 | 0.0 | 0.0 | 2.65 | 0.0 | 9.05 | 2.37 | 0.0 | 0.0 | 5.94 | 16.02 | 22.47 | 10.95 | 8.09 | 13.47 | -1.4 | 24.32 | 39.13 | 4.54 | 38.84 | 78.04 | 0.01 | -2.76 | 9.66 |
| 22Q2 (11) | 2.16 | -7.69 | -36.66 | 0.96 | -52.48 | -67.79 | 0.27 | 0.0 | 68.75 | 0 | 0 | 0 | 6.98 | 20.14 | 13.31 | 0.73 | 30.36 | 30.36 | 2.93 | 2.45 | 13.57 | 11.84 | -0.95 | 10.86 | 7.9 | 1.28 | 18.8 | 0 | 0 | 0 | 0.74 | -8.64 | 80.49 | 0.17 | 13.33 | 240.0 | 7.26 | 0.0 | 0.0 | 2.65 | 9.05 | 19.91 | 2.37 | 0.0 | 42.77 | 5.12 | -15.37 | -24.04 | 10.13 | -6.64 | -4.52 | -1.85 | 10.63 | 22.59 | 3.27 | -17.84 | -24.83 | 0.01 | 11.53 | 18.34 |
| 22Q1 (10) | 2.34 | -12.69 | -24.76 | 2.02 | -18.22 | -34.63 | 0.27 | 0.0 | 350.0 | 0 | 0 | 0 | 5.81 | -15.92 | 3.75 | 0.56 | -11.11 | 3.7 | 2.86 | -6.23 | 16.26 | 11.95 | -7.05 | 15.87 | 7.8 | 5.41 | 23.22 | 0 | 0 | 0 | 0.81 | -7.95 | 252.17 | 0.15 | 36.36 | 150.0 | 7.26 | 0.0 | 0.0 | 2.43 | 0.0 | 9.95 | 2.37 | 0.0 | 42.77 | 6.05 | 10.4 | -2.1 | 10.85 | 5.54 | 7.96 | -2.07 | 12.66 | 5.91 | 3.98 | 27.97 | 0.0 | 0.01 | -4.61 | 14.84 |
| 21Q4 (9) | 2.68 | 38.14 | 62.42 | 2.47 | -10.83 | -28.2 | 0.27 | 0.0 | 0 | 0 | 0 | 0 | 6.91 | 36.83 | 10.74 | 0.63 | 31.25 | 0.0 | 3.05 | 37.39 | 24.49 | 12.86 | 33.51 | 21.08 | 7.4 | -3.01 | 13.5 | 0 | 0 | 0 | 0.88 | -7.37 | 0 | 0.11 | 175.0 | 120.0 | 7.26 | 0.0 | 0.0 | 2.43 | 0.0 | 9.95 | 2.37 | 0.0 | 42.77 | 5.48 | 12.99 | -3.18 | 10.28 | 6.53 | 7.98 | -2.37 | -3.04 | 0.0 | 3.11 | 21.96 | -5.47 | 0.01 | 6.0 | 68.48 |
| 21Q3 (8) | 1.94 | -43.11 | 50.39 | 2.77 | -7.05 | -32.93 | 0.27 | 68.75 | 0 | 0 | 0 | 0 | 5.05 | -18.02 | -18.02 | 0.48 | -14.29 | -33.33 | 2.22 | -13.95 | -6.33 | 9.63 | -9.81 | -3.36 | 7.63 | 14.74 | 16.13 | 0 | 0 | 0 | 0.95 | 131.71 | 0 | 0.04 | -20.0 | -20.0 | 7.26 | 0.0 | 0.0 | 2.43 | 9.95 | 9.95 | 2.37 | 42.77 | 42.77 | 4.85 | -28.04 | -3.58 | 9.65 | -9.05 | 8.55 | -2.3 | 3.77 | -9.0 | 2.55 | -41.38 | -12.67 | 0.01 | 4.93 | 0 |
| 21Q2 (7) | 3.41 | 9.65 | 158.33 | 2.98 | -3.56 | -8.59 | 0.16 | 166.67 | 0 | 0 | 0 | 0 | 6.16 | 10.0 | 5.3 | 0.56 | 3.7 | 12.0 | 2.58 | 4.88 | 9.32 | 10.68 | 3.53 | 0 | 6.65 | 5.06 | 10.47 | 0 | 0 | 0 | 0.41 | 78.26 | 0 | 0.05 | -16.67 | -16.67 | 7.26 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 6.74 | 9.06 | 56.38 | 10.61 | 5.57 | 29.87 | -2.39 | -8.64 | -23.2 | 4.35 | 9.3 | 83.54 | 0.01 | 8.23 | 0 |
| 21Q1 (6) | 3.11 | 88.48 | 42.01 | 3.09 | -10.17 | 0.0 | 0.06 | 0 | 0 | 0 | 0 | 0 | 5.6 | -10.26 | 16.18 | 0.54 | -14.29 | 54.29 | 2.46 | 0.41 | 11.82 | 10.31 | -2.88 | 0 | 6.33 | -2.91 | 18.54 | 0 | 0 | 0 | 0.23 | 0 | 0 | 0.06 | 20.0 | 0.0 | 7.26 | 0.0 | 0.0 | 2.21 | 0.0 | 8.87 | 1.66 | 0.0 | 12.93 | 6.18 | 9.19 | 14.23 | 10.05 | 5.57 | 12.92 | -2.2 | 7.17 | -25.0 | 3.98 | 20.97 | 9.04 | 0.01 | 39.96 | 0 |
| 20Q4 (5) | 1.65 | 27.91 | -30.96 | 3.44 | -16.71 | -0.58 | 0 | 0 | 0 | 0 | 0 | 0 | 6.24 | 1.3 | -10.22 | 0.63 | -12.5 | 10.53 | 2.45 | 3.38 | 0.0 | 10.62 | 6.56 | 0 | 6.52 | -0.76 | 27.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | -28.57 | 7.26 | 0.0 | 0.0 | 2.21 | 0.0 | 8.87 | 1.66 | 0.0 | 12.93 | 5.66 | 12.52 | 11.64 | 9.52 | 7.09 | 11.21 | -2.37 | -12.32 | -42.77 | 3.29 | 12.67 | -3.52 | 0.01 | 0 | 0 |
| 20Q3 (4) | 1.29 | -2.27 | 0.0 | 4.13 | 26.69 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.16 | 5.3 | 0.0 | 0.72 | 44.0 | 0.0 | 2.37 | 0.42 | 0.0 | 9.97 | 0 | 0.0 | 6.57 | 9.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | -16.67 | 0.0 | 7.26 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 5.03 | 16.71 | 0.0 | 8.89 | 8.81 | 0.0 | -2.11 | -8.76 | 0.0 | 2.92 | 23.21 | 0.0 | 0.00 | 0 | 0.0 |
