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) | 0.89 | -2.2 | 3.68 | -13.41 | 0.87 | 770.0 | 0 | 0 | 8.87 | -4.31 | -0.25 | 0 | 3.17 | -19.54 | 35.74 | -15.91 | 1.25 | -35.9 | 0.54 | 38.46 | 0.29 | -76.42 | 0 | 0 | 4.71 | 1.07 | 0.01 | -93.33 | 0 | 0 | -0.23 | 0 | -0.22 | 0 | -0.03 | 0 | -0.26 | 0 | 0.00 | 0 |
| 2022 (9) | 0.91 | -12.5 | 4.25 | 16.12 | 0.1 | -28.57 | 0 | 0 | 9.27 | -3.34 | -0.73 | 0 | 3.94 | 3.68 | 42.50 | 7.26 | 1.95 | 7.14 | 0.39 | -44.29 | 1.23 | 192.86 | 0 | 0 | 4.66 | -0.64 | 0.15 | 275.0 | 0.04 | 100.0 | -0.15 | 0 | 0.03 | -97.5 | 0.01 | 0 | -0.14 | 0 | 0.00 | 0 |
| 2021 (8) | 1.04 | -60.46 | 3.66 | 10.57 | 0.14 | 133.33 | 0 | 0 | 9.59 | 27.19 | 1.09 | 1716.67 | 3.8 | 27.09 | 39.62 | -0.08 | 1.82 | 82.0 | 0.7 | 105.88 | 0.42 | -25.0 | 0 | 0 | 4.69 | 0.0 | 0.04 | 33.33 | 0.02 | -33.33 | 1.14 | 1800.0 | 1.2 | 990.91 | -0.04 | 0 | 1.1 | 2650.0 | 0.00 | 0 |
| 2020 (7) | 2.63 | 152.88 | 3.31 | 104.32 | 0.06 | 500.0 | 0 | 0 | 7.54 | -16.22 | 0.06 | 0 | 2.99 | 21.54 | 39.66 | 45.08 | 1.0 | -23.66 | 0.34 | 0 | 0.56 | 300.0 | 0 | 0 | 4.69 | -20.1 | 0.03 | -25.0 | 0.03 | 0.0 | 0.06 | 0 | 0.11 | 83.33 | -0.02 | 0 | 0.04 | 0 | 0.00 | 0 |
| 2019 (6) | 1.04 | 6.12 | 1.62 | -47.57 | 0.01 | 0.0 | 0 | 0 | 9.0 | -32.74 | -0.1 | 0 | 2.46 | -33.69 | 27.33 | -1.42 | 1.31 | -31.41 | 0 | 0 | 0.14 | -6.67 | 0 | 0 | 5.87 | 0.0 | 0.04 | 0.0 | 0.03 | 200.0 | 0 | 0 | 0.06 | -62.5 | -0.06 | 0 | -0.06 | 0 | 0.00 | 0 |
| 2018 (5) | 0.98 | -56.44 | 3.09 | -4.63 | 0.01 | 0.0 | 0 | 0 | 13.38 | 5.52 | -0.19 | 0 | 3.71 | -16.06 | 27.73 | -20.45 | 1.91 | -15.11 | 0 | 0 | 0.15 | -6.25 | 0 | 0 | 5.87 | -5.48 | 0.04 | 0 | 0.01 | 0 | 0.12 | -64.71 | 0.16 | -54.29 | -0.03 | 0 | 0.09 | -72.73 | 0.00 | 0 |
| 2017 (4) | 2.25 | 11.39 | 3.24 | 29.6 | 0.01 | 0.0 | 0 | 0 | 12.68 | 35.04 | 0.31 | 520.0 | 4.42 | 25.57 | 34.86 | -7.01 | 2.25 | 69.17 | 0 | 0 | 0.16 | 0.0 | 0 | 0 | 6.21 | 0.0 | 0 | 0 | 0 | 0 | 0.34 | 580.0 | 0.35 | 600.0 | -0.01 | 0 | 0.33 | 560.0 | 0.00 | 0 |
| 2016 (3) | 2.02 | 4.66 | 2.5 | -29.97 | 0.01 | 0 | 0 | 0 | 9.39 | -14.01 | 0.05 | 0 | 3.52 | 12.1 | 37.49 | 30.37 | 1.33 | 4.72 | 0 | 0 | 0.16 | 0 | 0 | 0 | 6.21 | 0.0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0.05 | 0 | 0 | 0 | 0.05 | 0 | 0.00 | 0 |
| 2015 (2) | 1.93 | -9.81 | 3.57 | -1.38 | 0 | 0 | 0 | 0 | 10.92 | -14.95 | -0.93 | 0 | 3.14 | -16.93 | 28.75 | -2.33 | 1.27 | -32.09 | 0 | 0 | 0 | 0 | 0 | 0 | 6.21 | 0.0 | 0 | 0 | 0 | 0 | -0.89 | 0 | -0.89 | 0 | 0 | 0 | -0.89 | 0 | 0.00 | 0 |
| 2014 (1) | 2.14 | 91.07 | 3.62 | -28.17 | 0 | 0 | 0 | 0 | 12.84 | -35.25 | -0.34 | 0 | 3.78 | -27.86 | 29.44 | 11.41 | 1.87 | -12.62 | 0 | 0 | 0 | 0 | 0 | 0 | 6.21 | 48.56 | 0 | 0 | 0 | 0 | -0.34 | 0 | -0.34 | 0 | 0 | 0 | -0.34 | 0 | 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) | 0.84 | 110.0 | -20.75 | 4.91 | 4.91 | 20.05 | 0.92 | -6.12 | 6.98 | 0 | 0 | 0 | 2.93 | -12.8 | 30.22 | -0.19 | -165.52 | -272.73 | 4.33 | -3.35 | 36.16 | 40.02 | -9.42 | 14.9 | 1.24 | -11.43 | -23.46 | 0.54 | 0.0 | 1.89 | 0.39 | -7.14 | 30.0 | 0 | 0 | 0 | 4.74 | 0.64 | 0.64 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0 | 0.05 | -79.17 | 400.0 | 0.07 | -73.08 | 250.0 | 0.05 | 150.0 | 400.0 | 0.1 | -61.54 | 400.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.4 | -37.5 | -51.81 | 4.68 | 22.83 | 32.2 | 0.98 | 1.03 | 12.64 | 0 | 0 | 0 | 3.36 | 54.13 | 51.35 | 0.29 | 2800.0 | 261.11 | 4.48 | 27.27 | 33.73 | 44.18 | 12.96 | 21.07 | 1.4 | 8.53 | -26.7 | 0.54 | 0.0 | 38.46 | 0.42 | -8.7 | 35.48 | 0 | 0 | 0 | 4.71 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.02 | 0 | 0 | 0.24 | 209.09 | 340.0 | 0.26 | 223.81 | 388.89 | 0.02 | 0 | 140.0 | 0.26 | 218.18 | 273.33 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.64 | -28.09 | -31.91 | 3.81 | 3.53 | -8.19 | 0.97 | 11.49 | -2.02 | 0 | 0 | 0 | 2.18 | -7.23 | 5.83 | 0.01 | 104.17 | -83.33 | 3.52 | 11.04 | 0.57 | 39.11 | 9.56 | 3.14 | 1.29 | 3.2 | -42.41 | 0.54 | 0.0 | 38.46 | 0.46 | 58.62 | 48.39 | 0 | 0 | 0 | 4.71 | 0.0 | 1.07 | 0.01 | 0.0 | -93.33 | 0 | 0 | -100.0 | -0.22 | 4.35 | -120.0 | -0.21 | 4.55 | -333.33 | 0 | 100.0 | -100.0 | -0.22 | 15.38 | -175.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.89 | -16.04 | -2.2 | 3.68 | -10.02 | -13.41 | 0.87 | 1.16 | 770.0 | 0 | 0 | 0 | 2.35 | 4.44 | -9.62 | -0.24 | -318.18 | 42.86 | 3.17 | -0.31 | -19.54 | 35.70 | 2.49 | -16.01 | 1.25 | -22.84 | -35.9 | 0.54 | 1.89 | 38.46 | 0.29 | -3.33 | -76.42 | 0 | 0 | 0 | 4.71 | 0.0 | 1.07 | 0.01 | 0.0 | -93.33 | 0 | 0 | -100.0 | -0.23 | -2400.0 | -53.33 | -0.22 | -1200.0 | -833.33 | -0.03 | -400.0 | -400.0 | -0.26 | -1400.0 | -85.71 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.06 | 27.71 | 0.0 | 4.09 | 15.54 | 0.25 | 0.86 | -1.15 | 616.67 | 0 | 0 | 0 | 2.25 | 1.35 | -2.17 | 0.11 | 161.11 | 168.75 | 3.18 | -5.07 | -7.56 | 34.83 | -4.55 | -9.18 | 1.62 | -15.18 | -19.0 | 0.53 | 35.9 | -27.4 | 0.3 | -3.23 | -76.0 | 0 | 0 | 0 | 4.71 | 0.0 | -0.21 | 0.01 | 0.0 | -93.33 | 0 | 0 | -100.0 | 0.01 | 110.0 | -96.3 | 0.02 | 122.22 | -95.56 | 0.01 | 120.0 | -75.0 | 0.02 | 113.33 | -93.55 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.83 | -11.7 | -36.15 | 3.54 | -14.7 | 0.57 | 0.87 | -12.12 | 521.43 | 0 | 0 | 0 | 2.22 | 7.77 | -2.2 | -0.18 | -400.0 | 28.0 | 3.35 | -4.29 | -7.97 | 36.49 | -3.76 | -7.67 | 1.91 | -14.73 | -18.03 | 0.39 | 0.0 | -44.29 | 0.31 | 0.0 | -76.34 | 0 | 0 | 0 | 4.71 | 1.07 | 0.43 | 0.01 | -93.33 | -93.33 | 0 | -100.0 | -100.0 | -0.1 | 0.0 | -123.81 | -0.09 | -200.0 | -115.0 | -0.05 | -350.0 | -350.0 | -0.15 | -87.5 | -134.09 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.94 | 3.3 | -55.87 | 4.15 | -2.35 | 17.56 | 0.99 | 890.0 | 607.14 | 0 | 0 | 0 | 2.06 | -20.77 | -1.9 | 0.06 | 114.29 | -45.45 | 3.5 | -11.17 | -0.85 | 37.92 | -10.78 | 2.48 | 2.24 | 14.87 | 28.74 | 0.39 | 0.0 | -45.83 | 0.31 | -74.8 | -76.87 | 0 | 0 | 0 | 4.66 | 0.0 | -0.64 | 0.15 | 0.0 | 275.0 | 0.04 | 0.0 | 100.0 | -0.1 | 33.33 | -108.0 | 0.09 | 200.0 | -93.13 | 0.02 | 100.0 | -71.43 | -0.08 | 42.86 | -106.06 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.91 | -14.15 | -12.5 | 4.25 | 4.17 | 16.12 | 0.1 | -16.67 | -28.57 | 0 | 0 | 0 | 2.6 | 13.04 | 13.04 | -0.42 | -162.5 | -566.67 | 3.94 | 14.53 | 3.68 | 42.50 | 10.83 | 7.26 | 1.95 | -2.5 | 7.14 | 0.39 | -46.58 | -44.29 | 1.23 | -1.6 | 192.86 | 0 | 0 | 0 | 4.66 | -1.27 | -0.64 | 0.15 | 0.0 | 275.0 | 0.04 | 0.0 | 100.0 | -0.15 | -155.56 | -113.16 | 0.03 | -93.33 | -97.5 | 0.01 | -75.0 | 125.0 | -0.14 | -145.16 | -112.73 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.06 | -18.46 | -37.28 | 4.08 | 15.91 | 17.58 | 0.12 | -14.29 | -14.29 | 0 | 0 | 0 | 2.3 | 1.32 | -9.45 | -0.16 | 36.0 | -500.0 | 3.44 | -5.49 | -11.11 | 38.35 | -2.97 | -4.57 | 2.0 | -14.16 | 28.21 | 0.73 | 4.29 | 4.29 | 1.25 | -4.58 | 177.78 | 0 | 0 | 0 | 4.72 | 0.64 | 0.64 | 0.15 | 0.0 | 275.0 | 0.04 | 0.0 | 100.0 | 0.27 | -35.71 | -74.29 | 0.45 | -25.0 | -59.46 | 0.04 | 100.0 | 166.67 | 0.31 | -29.55 | -68.69 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.3 | -38.97 | -35.96 | 3.52 | -0.28 | 2.33 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | 2.27 | 8.1 | -12.69 | -0.25 | -327.27 | -189.29 | 3.64 | 3.12 | -2.93 | 39.52 | 6.81 | -2.93 | 2.33 | 33.91 | 47.47 | 0.7 | -2.78 | 0.0 | 1.31 | -2.24 | 167.35 | 0 | 0 | 0 | 4.69 | 0.0 | 0.0 | 0.15 | 275.0 | 400.0 | 0.04 | 100.0 | 33.33 | 0.42 | -66.4 | -58.42 | 0.6 | -54.2 | -43.93 | 0.02 | -71.43 | 133.33 | 0.44 | -66.67 | -53.68 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.13 | 104.81 | -5.75 | 3.53 | -3.55 | 13.14 | 0.14 | 0.0 | 55.56 | 0 | 0 | 0 | 2.1 | -8.7 | -2.33 | 0.11 | 22.22 | -83.82 | 3.53 | -7.11 | 12.78 | 37.00 | -6.62 | -2.0 | 1.74 | -4.4 | 52.63 | 0.72 | 2.86 | 118.18 | 1.34 | 219.05 | 157.69 | 0 | 0 | 0 | 4.69 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | -33.33 | 1.25 | 9.65 | 68.92 | 1.31 | 9.17 | 63.75 | 0.07 | 275.0 | 275.0 | 1.32 | 20.0 | 88.57 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.04 | -38.46 | -60.46 | 3.66 | 5.48 | 10.57 | 0.14 | 0.0 | 133.33 | 0 | 0 | 0 | 2.3 | -9.45 | -1.71 | 0.09 | 125.0 | 80.0 | 3.8 | -1.81 | 27.09 | 39.62 | -1.4 | -0.08 | 1.82 | 16.67 | 82.0 | 0.7 | 0.0 | 105.88 | 0.42 | -6.67 | -25.0 | 0 | 0 | 0 | 4.69 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 0.02 | 0.0 | -33.33 | 1.14 | 8.57 | 1800.0 | 1.2 | 8.11 | 990.91 | -0.04 | 33.33 | -100.0 | 1.1 | 11.11 | 2650.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.69 | -16.75 | -28.69 | 3.47 | 0.87 | 38.25 | 0.14 | 16.67 | 366.67 | 0 | 0 | 0 | 2.54 | -2.31 | 19.81 | 0.04 | -85.71 | -66.67 | 3.87 | 3.2 | 51.17 | 40.19 | -1.3 | 12.87 | 1.56 | -1.27 | 65.96 | 0.7 | 0.0 | 112.12 | 0.45 | -8.16 | -23.73 | 0 | 0 | 0 | 4.69 | 0.0 | -20.1 | 0.04 | 33.33 | 33.33 | 0.02 | -33.33 | -33.33 | 1.05 | 3.96 | 10400.0 | 1.11 | 3.74 | 1485.71 | -0.06 | 0.0 | 0.0 | 0.99 | 4.21 | 2080.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.03 | -10.18 | 97.09 | 3.44 | 10.26 | 162.6 | 0.12 | 33.33 | 1100.0 | 0 | 0 | 0 | 2.6 | 20.93 | 54.76 | 0.28 | -58.82 | 600.0 | 3.75 | 19.81 | 68.16 | 40.72 | 7.84 | 0 | 1.58 | 38.6 | 47.66 | 0.7 | 112.12 | 118.75 | 0.49 | -5.77 | 276.92 | 0 | 0 | 0 | 4.69 | 0.0 | -20.1 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.01 | 36.49 | 1018.18 | 1.07 | 33.75 | 2240.0 | -0.06 | -50.0 | 25.0 | 0.95 | 35.71 | 600.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.26 | -14.07 | 123.76 | 3.12 | -5.74 | 173.68 | 0.09 | 50.0 | 800.0 | 0 | 0 | 0 | 2.15 | -8.12 | 53.57 | 0.68 | 1260.0 | 553.33 | 3.13 | 4.68 | 49.76 | 37.76 | -4.79 | 0 | 1.14 | 14.0 | 2.7 | 0.33 | -2.94 | 0 | 0.52 | -7.14 | 271.43 | 0 | 0 | 0 | 4.69 | 0.0 | -20.1 | 0.03 | 0.0 | -25.0 | 0.03 | 0.0 | 0.0 | 0.74 | 1133.33 | 593.33 | 0.8 | 627.27 | 988.89 | -0.04 | -100.0 | 33.33 | 0.7 | 1650.0 | 433.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.63 | 10.97 | 152.88 | 3.31 | 31.87 | 104.32 | 0.06 | 100.0 | 500.0 | 0 | 0 | 0 | 2.34 | 10.38 | 17.59 | 0.05 | -58.33 | 600.0 | 2.99 | 16.8 | 21.54 | 39.66 | 11.38 | 0 | 1.0 | 6.38 | -23.66 | 0.34 | 3.03 | 0 | 0.56 | -5.08 | 300.0 | 0 | 0 | 0 | 4.69 | -20.1 | -20.1 | 0.03 | 0.0 | -25.0 | 0.03 | 0.0 | 0.0 | 0.06 | 500.0 | 0 | 0.11 | 57.14 | 83.33 | -0.02 | 66.67 | 66.67 | 0.04 | 180.0 | 166.67 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.37 | 130.1 | 0.0 | 2.51 | 91.6 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 2.12 | 26.19 | 0.0 | 0.12 | 200.0 | 0.0 | 2.56 | 14.8 | 0.0 | 35.61 | 0 | 0.0 | 0.94 | -12.15 | 0.0 | 0.33 | 3.12 | 0.0 | 0.59 | 353.85 | 0.0 | 0 | 0 | 0.0 | 5.87 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 109.09 | 0.0 | 0.07 | 240.0 | 0.0 | -0.06 | 25.0 | 0.0 | -0.05 | 73.68 | 0.0 | 0.00 | 0 | 0.0 |
