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) | 1.4 | -87.12 | 10.7 | 16.94 | 0 | 0 | 0 | 0 | 188.39 | -2.71 | 5.36 | 11.9 | 9.19 | -22.77 | 4.88 | -20.62 | 11.71 | 46.38 | 16.89 | 25.86 | 4.99 | -37.55 | 0.1 | 0.0 | 20.0 | 0.0 | 7.96 | 7.13 | 1.58 | 0.0 | 10.3 | 16.38 | 19.84 | 11.02 | 0.37 | -64.08 | 10.67 | 8.0 | 0.00 | 0 |
| 2022 (9) | 10.87 | 152.2 | 9.15 | 17.61 | 0 | 0 | 0 | 0 | 193.64 | 21.24 | 4.79 | -3.04 | 11.9 | -12.05 | 6.15 | -27.46 | 8.0 | -20.32 | 13.42 | 8.23 | 7.99 | 166.33 | 0.1 | 150.0 | 20.0 | 0.0 | 7.43 | 7.22 | 1.58 | 0.0 | 8.85 | 9.67 | 17.87 | 7.72 | 1.03 | -36.02 | 9.88 | 2.07 | 0.00 | 0 |
| 2021 (8) | 4.31 | 0.0 | 7.78 | -2.99 | 0 | 0 | 0.17 | -5.56 | 159.71 | 20.61 | 4.94 | -21.71 | 13.53 | 19.95 | 8.47 | -0.55 | 10.04 | 45.09 | 12.4 | -7.88 | 3.0 | 0.0 | 0.04 | -20.0 | 20.0 | 0.0 | 6.93 | 10.17 | 1.58 | 0.0 | 8.07 | -13.23 | 16.59 | -3.43 | 1.61 | 2583.33 | 9.68 | 3.42 | 0.00 | 0 |
| 2020 (7) | 4.31 | 34.27 | 8.02 | -40.99 | 0 | 0 | 0.18 | -5.26 | 132.42 | -20.74 | 6.31 | 299.37 | 11.28 | -10.48 | 8.52 | 12.94 | 6.92 | 46.61 | 13.46 | -0.22 | 3.0 | -25.0 | 0.05 | -28.57 | 20.0 | 0.0 | 6.29 | 2.95 | 1.58 | 0.0 | 9.3 | 98.29 | 17.18 | 38.77 | 0.06 | 0 | 9.36 | 111.29 | 0.00 | 0 |
| 2019 (6) | 3.21 | 0.31 | 13.59 | -27.56 | 0 | 0 | 0.19 | 0.0 | 167.06 | -17.95 | 1.58 | 33.9 | 12.6 | -55.16 | 7.54 | -45.35 | 4.72 | -14.49 | 13.49 | 8.27 | 4.0 | 0.0 | 0.07 | -22.22 | 20.0 | 0.0 | 6.11 | 2.0 | 1.58 | 0.0 | 4.69 | 18.14 | 12.38 | 7.19 | -0.26 | 0 | 4.43 | 12.72 | 0.00 | 0 |
| 2018 (5) | 3.2 | -2.74 | 18.76 | -7.36 | 0 | 0 | 0.19 | 0.0 | 203.61 | 23.37 | 1.18 | 118.52 | 28.1 | -13.57 | 13.80 | -29.94 | 5.52 | -33.41 | 12.46 | 4.36 | 4.0 | 33.33 | 0.09 | 200.0 | 20.0 | 0.0 | 5.99 | 0.84 | 1.58 | 0.0 | 3.97 | 15.07 | 11.55 | 5.29 | -0.04 | 0 | 3.93 | 10.7 | 0.00 | 0 |
| 2017 (4) | 3.29 | 21.85 | 20.25 | -51.93 | 0 | 0 | 0.19 | 0 | 165.04 | -3.52 | 0.54 | -25.0 | 32.51 | -8.32 | 19.70 | -4.97 | 8.29 | -8.09 | 11.94 | 16.94 | 3.0 | 0.0 | 0.03 | -25.0 | 20.0 | 0.0 | 5.94 | 1.19 | 1.58 | 0.0 | 3.45 | -6.5 | 10.97 | -1.53 | 0.1 | -87.01 | 3.55 | -20.4 | 0.00 | 0 |
| 2016 (3) | 2.7 | -36.02 | 42.13 | 29.87 | 0 | 0 | 0 | 0 | 171.07 | 9.24 | 0.72 | -58.38 | 35.46 | 7.58 | 20.73 | -1.52 | 9.02 | -2.06 | 10.21 | -1.73 | 3.0 | 50.0 | 0.04 | -33.33 | 20.0 | 0.0 | 5.87 | 3.16 | 1.58 | 0.0 | 3.69 | -13.79 | 11.14 | -3.63 | 0.77 | -49.01 | 4.46 | -22.97 | 0.00 | 0 |
| 2015 (2) | 4.22 | 2.18 | 32.44 | 30.18 | 0 | 0 | 0 | 0 | 156.6 | -9.39 | 1.73 | -32.68 | 32.96 | 38.49 | 21.05 | 52.84 | 9.21 | -12.2 | 10.39 | 6.02 | 2.0 | 0.0 | 0.06 | 50.0 | 20.0 | 0.0 | 5.69 | 4.6 | 1.58 | 0.0 | 4.28 | -10.27 | 11.56 | -2.03 | 1.51 | -41.92 | 5.79 | -21.44 | 0.00 | 0 |
| 2014 (1) | 4.13 | -25.59 | 24.92 | 55.36 | 0 | 0 | 0 | 0 | 172.83 | -11.68 | 2.57 | -41.06 | 23.8 | -9.71 | 13.77 | 2.23 | 10.49 | 22.4 | 9.8 | 3.7 | 2.0 | 0.0 | 0.04 | -50.0 | 20.0 | 0.0 | 5.44 | 8.8 | 1.58 | 0.0 | 4.77 | -16.46 | 11.8 | -3.99 | 2.6 | 13.54 | 7.37 | -7.88 | 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) | 0.27 | -70.33 | -71.28 | 21.85 | -9.3 | 35.13 | 0 | 0 | 0 | 0 | 0 | 0 | 48.9 | 3.54 | 16.68 | 1.45 | 5.84 | 9.02 | 19.57 | 29.17 | 97.08 | 10.38 | 24.39 | 104.5 | 20.41 | 16.03 | 101.68 | 16.12 | 1.13 | 5.22 | 4.99 | -0.2 | 0.0 | 0.08 | 0.0 | -27.27 | 20.0 | 0.0 | 0.0 | 8.5 | 0.0 | 6.78 | 1.58 | 0.0 | 0.0 | 10.02 | 17.06 | 18.44 | 20.1 | 7.83 | 11.67 | -0.54 | 0.0 | -315.38 | 9.48 | 18.2 | 13.81 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.91 | 75.0 | 22.97 | 24.09 | -8.3 | 21.3 | 0 | 0 | 0 | 0 | 0 | 0 | 47.23 | 1.68 | -8.56 | 1.37 | 16.1 | 13.22 | 15.15 | 15.74 | 1.41 | 8.34 | 18.55 | 14.7 | 17.59 | 28.21 | 164.91 | 15.94 | -4.49 | 1.59 | 5.0 | 0.2 | -37.42 | 0.08 | -20.0 | -33.33 | 20.0 | 0.0 | 0.0 | 8.5 | 6.78 | 6.78 | 1.58 | 0.0 | 0.0 | 8.56 | -25.63 | 20.22 | 18.64 | -11.49 | 11.82 | -0.54 | -50.0 | -164.29 | 8.02 | -28.07 | 0.75 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.52 | -62.86 | -74.38 | 26.27 | 145.51 | 107.67 | 0 | 0 | 0 | 0 | 0 | 0 | 46.45 | 0.98 | -4.89 | 1.18 | -35.87 | 21.65 | 13.09 | 42.44 | -9.41 | 7.04 | 44.27 | -3.85 | 13.72 | 17.16 | 97.98 | 16.69 | -1.18 | 0.24 | 4.99 | 0.0 | -37.55 | 0.1 | 0.0 | 0.0 | 20.0 | 0.0 | 0.0 | 7.96 | 0.0 | 7.13 | 1.58 | 0.0 | 0.0 | 11.51 | 11.75 | 17.09 | 21.06 | 6.15 | 11.72 | -0.36 | -197.3 | -131.3 | 11.15 | 4.5 | 1.55 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.4 | 48.94 | -87.12 | 10.7 | -33.83 | 16.94 | 0 | 0 | 0 | 0 | 0 | 0 | 46.0 | 9.76 | -13.66 | 1.84 | 38.35 | 53.33 | 9.19 | -7.45 | -22.77 | 4.88 | -3.88 | -20.63 | 11.71 | 15.71 | 46.38 | 16.89 | 10.25 | 25.86 | 4.99 | 0.0 | -37.55 | 0.1 | -9.09 | 0.0 | 20.0 | 0.0 | 0.0 | 7.96 | 0.0 | 7.13 | 1.58 | 0.0 | 0.0 | 10.3 | 21.75 | 16.38 | 19.84 | 10.22 | 11.02 | 0.37 | 384.62 | -64.08 | 10.67 | 28.09 | 8.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.94 | 27.03 | -83.6 | 16.17 | -18.58 | -55.77 | 0 | 0 | 0 | 0 | 0 | 0 | 41.91 | -18.86 | -18.83 | 1.33 | 9.92 | -7.64 | 9.93 | -33.53 | -57.62 | 5.07 | -30.23 | -59.36 | 10.12 | 52.41 | -0.88 | 15.32 | -2.36 | 5.87 | 4.99 | -37.55 | 66.33 | 0.11 | -8.33 | 120.0 | 20.0 | 0.0 | 0.0 | 7.96 | 0.0 | 7.13 | 1.58 | 0.0 | 0.0 | 8.46 | 18.82 | 19.15 | 18.0 | 7.98 | 11.66 | -0.13 | -115.48 | -127.08 | 8.33 | 4.65 | 9.89 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.74 | -63.55 | -82.21 | 19.86 | 57.0 | -0.6 | 0 | 0 | 0 | 0 | 0 | 0 | 51.65 | 5.75 | 18.25 | 1.21 | 24.74 | 15.24 | 14.94 | 3.39 | 28.24 | 7.27 | -0.62 | 11.16 | 6.64 | -4.18 | -31.69 | 15.69 | -5.77 | 9.87 | 7.99 | 0.0 | 166.33 | 0.12 | 20.0 | 100.0 | 20.0 | 0.0 | 0.0 | 7.96 | 7.13 | 7.13 | 1.58 | 0.0 | 0.0 | 7.12 | -27.57 | 25.8 | 16.67 | -11.56 | 13.56 | 0.84 | -26.96 | 29.23 | 7.96 | -27.5 | 26.15 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.03 | -81.32 | -53.01 | 12.65 | 38.25 | 26.5 | 0 | 0 | 0 | 0 | 0 | 0 | 48.84 | -8.33 | 8.41 | 0.97 | -19.17 | -11.01 | 14.45 | 21.43 | 4.71 | 7.32 | 19.1 | -10.17 | 6.93 | -13.38 | -20.53 | 16.65 | 24.07 | 9.61 | 7.99 | 0.0 | 166.33 | 0.1 | 0.0 | 100.0 | 20.0 | 0.0 | 0.0 | 7.43 | 0.0 | 7.22 | 1.58 | 0.0 | 0.0 | 9.83 | 11.07 | 7.9 | 18.85 | 5.48 | 6.92 | 1.15 | 11.65 | -46.51 | 10.98 | 11.13 | -2.49 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.87 | 89.7 | 152.2 | 9.15 | -74.97 | 17.61 | 0 | 0 | 0 | 0 | 0 | -100.0 | 53.28 | 3.2 | 12.74 | 1.2 | -16.67 | -41.75 | 11.9 | -49.21 | -12.05 | 6.15 | -50.79 | -27.46 | 8.0 | -21.65 | -20.32 | 13.42 | -7.26 | 8.23 | 7.99 | 166.33 | 166.33 | 0.1 | 100.0 | 150.0 | 20.0 | 0.0 | 0.0 | 7.43 | 0.0 | 7.22 | 1.58 | 0.0 | 0.0 | 8.85 | 24.65 | 9.67 | 17.87 | 10.86 | 7.72 | 1.03 | 114.58 | -36.02 | 9.88 | 30.34 | 2.07 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.73 | 37.74 | 17.9 | 36.56 | 82.98 | 175.09 | 0 | 0 | 0 | 0 | 0 | -100.0 | 51.63 | 18.2 | 22.75 | 1.44 | 37.14 | 15.2 | 23.43 | 101.12 | 67.6 | 12.49 | 90.86 | 34.62 | 10.21 | 5.04 | -18.97 | 14.47 | 1.33 | 11.14 | 3.0 | 0.0 | 0.0 | 0.05 | -16.67 | 0.0 | 20.0 | 0.0 | 0.0 | 7.43 | 0.0 | 7.22 | 1.58 | 0.0 | 0.0 | 7.1 | 25.44 | 18.73 | 16.12 | 9.81 | 11.25 | 0.48 | -26.15 | -72.09 | 7.58 | 20.13 | -1.56 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.16 | -3.7 | -31.24 | 19.98 | 99.8 | 168.19 | 0 | 0 | 0 | 0 | 0 | -100.0 | 43.68 | -3.04 | 24.76 | 1.05 | -3.67 | 19.32 | 11.65 | -15.58 | -0.77 | 6.54 | -19.69 | -22.77 | 9.72 | 11.47 | -5.81 | 14.28 | -5.99 | 9.59 | 3.0 | 0.0 | 0.0 | 0.06 | 20.0 | 50.0 | 20.0 | 0.0 | 0.0 | 7.43 | 7.22 | 7.22 | 1.58 | 0.0 | 0.0 | 5.66 | -37.87 | 20.17 | 14.68 | -16.73 | 10.96 | 0.65 | -69.77 | -70.45 | 6.31 | -43.96 | -8.68 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.32 | 0.23 | -10.0 | 10.0 | 28.53 | 36.61 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 45.05 | -4.68 | 27.33 | 1.09 | -47.09 | 43.42 | 13.8 | 2.0 | 3.92 | 8.15 | -3.83 | -16.39 | 8.72 | -13.15 | 9.14 | 15.19 | 22.5 | 17.84 | 3.0 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 20.0 | 0.0 | 0.0 | 6.93 | 0.0 | 10.17 | 1.58 | 0.0 | 0.0 | 9.11 | 12.89 | -9.44 | 17.63 | 6.27 | -1.73 | 2.15 | 33.54 | 795.83 | 11.26 | 16.32 | 9.32 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.31 | -11.32 | 0.0 | 7.78 | -41.46 | -2.99 | 0 | 0 | 0 | 0.17 | -5.56 | -5.56 | 47.26 | 12.36 | 23.56 | 2.06 | 64.8 | -0.48 | 13.53 | -3.22 | 19.95 | 8.47 | -8.68 | -0.55 | 10.04 | -20.32 | 45.09 | 12.4 | -4.76 | -7.88 | 3.0 | 0.0 | 0.0 | 0.04 | -20.0 | -20.0 | 20.0 | 0.0 | 0.0 | 6.93 | 0.0 | 10.17 | 1.58 | 0.0 | 0.0 | 8.07 | 34.95 | -13.23 | 16.59 | 14.49 | -3.43 | 1.61 | -6.4 | 2583.33 | 9.68 | 25.71 | 3.42 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.86 | -19.67 | -4.89 | 13.29 | 78.39 | -20.42 | 0 | 0 | 0 | 0.18 | 0.0 | 0.0 | 42.06 | 20.14 | 40.53 | 1.25 | 42.05 | 17.92 | 13.98 | 19.08 | 41.93 | 9.28 | 9.5 | 27.82 | 12.6 | 22.09 | 67.33 | 13.02 | -0.08 | -2.47 | 3.0 | 0.0 | 0.0 | 0.05 | 25.0 | -16.67 | 20.0 | 0.0 | 0.0 | 6.93 | 0.0 | 10.17 | 1.58 | 0.0 | 0.0 | 5.98 | 26.96 | -15.89 | 14.49 | 9.52 | -3.27 | 1.72 | -21.82 | 465.96 | 7.7 | 11.43 | 15.96 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.05 | 26.04 | -33.66 | 7.45 | 1.78 | -70.26 | 0 | 0 | 0 | 0.18 | 0.0 | -5.26 | 35.01 | -1.05 | 7.0 | 0.88 | 15.79 | -68.23 | 11.74 | -11.6 | -25.03 | 8.47 | -13.06 | 0 | 10.32 | 29.16 | 50.88 | 13.03 | 1.09 | -1.14 | 3.0 | 0.0 | 0.0 | 0.04 | -20.0 | -33.33 | 20.0 | 0.0 | 0.0 | 6.93 | 10.17 | 10.17 | 1.58 | 0.0 | 0.0 | 4.71 | -53.18 | -22.15 | 13.23 | -26.25 | -4.96 | 2.2 | 816.67 | 678.95 | 6.91 | -32.91 | 21.87 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.8 | 11.37 | 39.13 | 7.32 | -8.73 | -59.62 | 0 | 0 | 0 | 0.18 | 0.0 | -5.26 | 35.38 | -7.5 | 12.25 | 0.76 | -63.29 | 90.0 | 13.28 | 17.73 | -3.21 | 9.74 | 14.4 | 0 | 7.99 | 15.46 | 5.13 | 12.89 | -4.23 | -4.38 | 3.0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 20.0 | 0.0 | 0.0 | 6.29 | 0.0 | 2.95 | 1.58 | 0.0 | 0.0 | 10.06 | 8.17 | 98.42 | 17.94 | 4.42 | 40.49 | 0.24 | 300.0 | 123.76 | 10.3 | 10.04 | 153.69 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.31 | -15.66 | 34.27 | 8.02 | -51.98 | -40.99 | 0 | 0 | 0 | 0.18 | 0.0 | -5.26 | 38.25 | 27.8 | -7.94 | 2.07 | 95.28 | 158.75 | 11.28 | 14.52 | -10.48 | 8.52 | 17.37 | 0 | 6.92 | -8.1 | 46.61 | 13.46 | 0.82 | -0.22 | 3.0 | 0.0 | -25.0 | 0.05 | -16.67 | -28.57 | 20.0 | 0.0 | 0.0 | 6.29 | 0.0 | 2.95 | 1.58 | 0.0 | 0.0 | 9.3 | 30.8 | 98.29 | 17.18 | 14.69 | 38.77 | 0.06 | 112.77 | 123.08 | 9.36 | 40.96 | 111.29 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.11 | -43.97 | 0.0 | 16.7 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.18 | -5.26 | 0.0 | 29.93 | -8.53 | 0.0 | 1.06 | -61.73 | 0.0 | 9.85 | -37.1 | 0.0 | 7.26 | 0 | 0.0 | 7.53 | 10.09 | 0.0 | 13.35 | 1.29 | 0.0 | 3.0 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 20.0 | 0.0 | 0.0 | 6.29 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 7.11 | 17.52 | 0.0 | 14.98 | 7.61 | 0.0 | -0.47 | -23.68 | 0.0 | 6.64 | 17.11 | 0.0 | 0.00 | 0 | 0.0 |
