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) | 2.69 | 8.91 | 13.96 | 2.57 | 0 | 0 | 0 | 0 | 14.3 | -33.67 | -0.94 | 0 | 3.38 | -15.08 | 23.64 | 28.04 | 3.24 | -50.23 | 3.25 | 1.25 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 1.76 | 4.76 | 0.92 | -3.16 | -0.1 | 0 | 2.57 | -38.95 | -0.18 | 0 | -0.28 | 0 | 0.00 | 15.76 |
| 2022 (9) | 2.47 | 5.11 | 13.61 | -31.71 | 0 | 0 | 0 | 0 | 21.56 | -20.03 | 0.79 | -37.3 | 3.98 | -35.39 | 18.46 | -19.21 | 6.51 | -2.98 | 3.21 | 1.9 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 1.68 | 8.39 | 0.95 | 6.74 | 1.57 | -5.99 | 4.21 | 2.43 | -0.18 | 0 | 1.39 | -4.14 | 0.00 | -1.17 |
| 2021 (8) | 2.35 | -5.62 | 19.93 | 25.82 | 0 | 0 | 0 | 0 | 26.96 | 60.67 | 1.26 | 0 | 6.16 | 31.34 | 22.85 | -18.25 | 6.71 | 121.45 | 3.15 | -1.56 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 1.55 | 0.0 | 0.89 | 8.54 | 1.67 | 103.66 | 4.11 | 28.44 | -0.22 | 0 | 1.45 | 116.42 | 0.00 | -7.1 |
| 2020 (7) | 2.49 | -15.31 | 15.84 | 20.92 | 0 | 0 | 0 | 0 | 16.78 | -21.26 | -1.04 | 0 | 4.69 | 4.92 | 27.95 | 33.25 | 3.03 | -37.4 | 3.2 | -0.93 | 0 | 0 | 0 | 0 | 6.96 | -0.57 | 1.55 | 0.0 | 0.82 | -7.87 | 0.82 | -63.23 | 3.2 | -31.48 | -0.15 | 0 | 0.67 | -68.84 | 0.00 | 14.19 |
| 2019 (6) | 2.94 | 14.4 | 13.1 | -7.49 | 0.35 | -25.53 | 0.38 | -30.91 | 21.31 | -22.28 | -0.58 | 0 | 4.47 | -21.3 | 20.98 | 1.26 | 4.84 | -36.32 | 3.23 | 2.87 | 1.5 | -18.92 | 0 | 0 | 7.0 | 0.0 | 1.55 | 4.73 | 0.89 | 7.23 | 2.23 | -38.23 | 4.67 | -21.11 | -0.08 | 0 | 2.15 | -37.86 | 0.00 | 9.96 |
| 2018 (5) | 2.57 | -53.44 | 14.16 | -12.43 | 0.47 | -45.35 | 0.55 | 0 | 27.42 | 12.01 | 0.71 | 153.57 | 5.68 | -2.74 | 20.71 | -13.17 | 7.6 | 48.15 | 3.14 | 17.6 | 1.85 | -20.26 | 0 | 0 | 7.0 | 0.0 | 1.48 | 2.07 | 0.83 | 10.67 | 3.61 | -2.96 | 5.92 | -0.17 | -0.15 | 0 | 3.46 | -4.68 | 0.00 | -98.88 |
| 2017 (4) | 5.52 | -28.5 | 16.17 | 51.97 | 0.86 | -1.15 | 0 | 0 | 24.48 | 14.5 | 0.28 | -76.86 | 5.84 | 11.45 | 23.86 | -2.66 | 5.13 | 76.9 | 2.67 | -1.11 | 2.32 | -27.27 | 0 | 0 | 7.0 | 0.0 | 1.45 | 9.02 | 0.75 | 1.35 | 3.72 | -18.6 | 5.93 | -10.69 | -0.09 | 0 | 3.63 | -20.22 | 0.06 | 80.34 |
| 2016 (3) | 7.72 | 26.97 | 10.64 | 73.01 | 0.87 | 10.13 | 0 | 0 | 21.38 | -7.33 | 1.21 | 27.37 | 5.24 | 21.02 | 24.51 | 30.58 | 2.9 | -12.39 | 2.7 | 1.12 | 3.19 | -17.57 | 0 | 0 | 7.0 | 0.0 | 1.33 | 7.26 | 0.74 | 0.0 | 4.57 | 2.47 | 6.64 | 3.27 | -0.02 | 0 | 4.55 | 2.02 | 0.04 | 0 |
| 2015 (2) | 6.08 | -13.39 | 6.15 | -22.54 | 0.79 | 38.6 | 0 | 0 | 23.07 | -17.61 | 0.95 | -45.4 | 4.33 | -27.95 | 18.77 | -12.56 | 3.31 | -24.26 | 2.67 | 0.0 | 3.87 | 69.0 | 0 | 0 | 7.0 | 0.0 | 1.24 | 16.98 | 0.74 | 0.0 | 4.46 | -12.38 | 6.43 | -6.68 | 0 | 0 | 4.46 | -12.38 | 0.00 | 0 |
| 2014 (1) | 7.02 | 88.2 | 7.94 | -8.84 | 0.57 | 235.29 | 0 | 0 | 28.0 | -1.62 | 1.74 | 27.01 | 6.01 | -4.75 | 21.46 | -3.19 | 4.37 | 10.63 | 2.67 | 0.0 | 2.29 | 99.13 | 0 | 0 | 7.0 | 13.64 | 1.06 | 13.98 | 0.74 | 0.0 | 5.09 | 15.16 | 6.89 | 13.32 | 0 | 0 | 5.09 | 15.16 | 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) | 2.18 | 3.81 | -3.54 | 12.56 | -11.24 | -3.24 | 0 | 0 | 0 | 0 | 0 | 0 | 4.23 | -3.2 | 20.17 | -0.16 | -260.0 | -6.67 | 3.97 | -4.8 | 16.76 | 25.08 | -9.07 | 10.94 | 3.59 | 18.09 | 0.84 | 3.32 | 1.84 | 2.79 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.65 | 0.0 | -6.25 | 0.92 | 0.0 | 0.0 | -0.11 | -320.0 | -157.89 | 2.46 | -6.11 | -13.99 | -0.11 | 42.11 | 38.89 | -0.22 | -57.14 | -2300.0 | 0.00 | 0.78 | 3.2 |
| 24Q2 (19) | 2.1 | -23.08 | -27.84 | 14.15 | 2.17 | 10.03 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 23.1 | 27.41 | 0.1 | 300.0 | 300.0 | 4.17 | 27.13 | 21.22 | 27.58 | 19.23 | 31.16 | 3.04 | -0.98 | -32.44 | 3.26 | 0.62 | 1.56 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.65 | -6.25 | -6.25 | 0.92 | 0.0 | 0.0 | 0.05 | 133.33 | -85.71 | 2.62 | 3.97 | -13.25 | -0.19 | 0.0 | -5.56 | -0.14 | 58.82 | -182.35 | 0.00 | -0.96 | 3.85 |
| 24Q1 (18) | 2.73 | 1.49 | -3.53 | 13.85 | -0.79 | 8.46 | 0 | 0 | 0 | 0 | 0 | 0 | 3.55 | -3.53 | -3.27 | -0.05 | 82.76 | 88.64 | 3.28 | -2.96 | -6.55 | 23.13 | -2.14 | 23.96 | 3.07 | -5.25 | -41.97 | 3.24 | -0.31 | 0.93 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.76 | 0.0 | 4.76 | 0.92 | 0.0 | -3.16 | -0.15 | -50.0 | -134.09 | 2.52 | -1.95 | -17.92 | -0.19 | -5.56 | -5.56 | -0.34 | -21.43 | -230.77 | 0.00 | 0.58 | 5.45 |
| 23Q4 (17) | 2.69 | 19.03 | 8.91 | 13.96 | 7.55 | 2.57 | 0 | 0 | 0 | 0 | 0 | 0 | 3.68 | 4.55 | -16.74 | -0.29 | -93.33 | -3.57 | 3.38 | -0.59 | -15.08 | 23.64 | 4.56 | 28.04 | 3.24 | -8.99 | -50.23 | 3.25 | 0.62 | 1.25 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.76 | 0.0 | 4.76 | 0.92 | 0.0 | -3.16 | -0.1 | -152.63 | -106.37 | 2.57 | -10.14 | -38.95 | -0.18 | 0.0 | 0.0 | -0.28 | -2900.0 | -120.14 | 0.00 | 2.8 | 15.76 |
| 23Q3 (16) | 2.26 | -22.34 | 29.89 | 12.98 | 0.93 | -14.44 | 0 | 0 | 0 | 0 | 0 | 0 | 3.52 | 2.62 | -27.27 | -0.15 | -200.0 | -151.72 | 3.4 | -1.16 | -26.88 | 22.61 | 7.51 | 14.88 | 3.56 | -20.89 | -58.46 | 3.23 | 0.62 | 1.57 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.76 | 0.0 | 4.76 | 0.92 | 0.0 | -3.16 | 0.19 | -45.71 | -89.73 | 2.86 | -5.3 | -36.16 | -0.18 | 0.0 | 10.0 | 0.01 | -94.12 | -99.39 | 0.00 | 1.41 | 15.05 |
| 23Q2 (15) | 2.91 | 2.83 | 9.81 | 12.86 | 0.7 | -32.35 | 0 | 0 | 0 | 0 | 0 | 0 | 3.43 | -6.54 | -41.67 | -0.05 | 88.64 | -113.16 | 3.44 | -1.99 | -37.68 | 21.03 | 12.68 | 0.53 | 4.5 | -14.93 | -47.55 | 3.21 | 0.0 | 1.26 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.76 | 4.76 | 4.76 | 0.92 | -3.16 | -3.16 | 0.35 | -20.45 | -77.56 | 3.02 | -1.63 | -27.92 | -0.18 | 0.0 | 14.29 | 0.17 | -34.62 | -87.41 | 0.00 | 0.56 | 10.58 |
| 23Q1 (14) | 2.83 | 14.57 | 28.05 | 12.77 | -6.17 | -33.25 | 0 | 0 | 0 | 0 | 0 | 0 | 3.67 | -16.97 | -42.83 | -0.44 | -57.14 | -212.82 | 3.51 | -11.81 | -40.81 | 18.66 | 1.08 | -13.06 | 5.29 | -18.74 | -25.91 | 3.21 | 0.0 | 1.26 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.68 | 0.0 | 8.39 | 0.95 | 0.0 | 6.74 | 0.44 | -71.97 | -67.65 | 3.07 | -27.08 | -19.42 | -0.18 | 0.0 | 10.0 | 0.26 | -81.29 | -77.59 | 0.00 | 10.42 | 6.55 |
| 22Q4 (13) | 2.47 | 41.95 | 5.11 | 13.61 | -10.28 | -31.71 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | -8.68 | -31.9 | -0.28 | -196.55 | -196.55 | 3.98 | -14.41 | -35.39 | 18.46 | -6.19 | -19.18 | 6.51 | -24.04 | -2.98 | 3.21 | 0.94 | 1.9 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.68 | 0.0 | 8.39 | 0.95 | 0.0 | 6.74 | 1.57 | -15.14 | -5.99 | 4.21 | -6.03 | 2.43 | -0.18 | 10.0 | 18.18 | 1.39 | -15.76 | -4.14 | 0.00 | 2.17 | -1.17 |
| 22Q3 (12) | 1.74 | -34.34 | -50.85 | 15.17 | -20.2 | -24.04 | 0 | 0 | 0 | 0 | 0 | 0 | 4.84 | -17.69 | -36.32 | 0.29 | -23.68 | -44.23 | 4.65 | -15.76 | -31.82 | 19.68 | -5.92 | -26.28 | 8.57 | -0.12 | 90.44 | 3.18 | 0.32 | 1.27 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.68 | 0.0 | 8.39 | 0.95 | 0.0 | 6.74 | 1.85 | 18.59 | 35.04 | 4.48 | 6.92 | 17.28 | -0.2 | 4.76 | 9.09 | 1.65 | 22.22 | 43.48 | 0.00 | -2.53 | -5.64 |
| 22Q2 (11) | 2.65 | 19.91 | -30.26 | 19.01 | -0.63 | -6.72 | 0 | 0 | 0 | 0 | 0 | 0 | 5.88 | -8.41 | -17.42 | 0.38 | -2.56 | 40.74 | 5.52 | -6.91 | -15.73 | 20.92 | -2.54 | -29.11 | 8.58 | 20.17 | 97.7 | 3.17 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.68 | 8.39 | 8.39 | 0.95 | 6.74 | 15.85 | 1.56 | 14.71 | 69.57 | 4.19 | 9.97 | 26.97 | -0.21 | -5.0 | 0.0 | 1.35 | 16.38 | 90.14 | 0.00 | -3.1 | -7.47 |
| 22Q1 (10) | 2.21 | -5.96 | -33.83 | 19.13 | -4.01 | 3.41 | 0 | 0 | 0 | 0 | 0 | 0 | 6.42 | -1.08 | 11.46 | 0.39 | 34.48 | 116.67 | 5.93 | -3.73 | 12.31 | 21.46 | -6.03 | -25.21 | 7.14 | 6.41 | 65.66 | 3.17 | 0.63 | -0.31 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.89 | 0.0 | 8.54 | 1.36 | -18.56 | 106.06 | 3.81 | -7.3 | 25.74 | -0.2 | 9.09 | -17.65 | 1.16 | -20.0 | 136.73 | 0.00 | 2.42 | -6.49 |
| 21Q4 (9) | 2.35 | -33.62 | -5.62 | 19.93 | -0.2 | 25.82 | 0 | 0 | 0 | 0 | 0 | 0 | 6.49 | -14.61 | 28.01 | 0.29 | -44.23 | 123.08 | 6.16 | -9.68 | 31.34 | 22.84 | -14.43 | -18.28 | 6.71 | 49.11 | 121.45 | 3.15 | 0.32 | -1.56 | 0 | 0 | 0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.89 | 0.0 | 8.54 | 1.67 | 21.9 | 103.66 | 4.11 | 7.59 | 28.44 | -0.22 | 0.0 | -46.67 | 1.45 | 26.09 | 116.42 | 0.00 | -2.45 | -7.1 |
| 21Q3 (8) | 3.54 | -6.84 | 55.26 | 19.97 | -2.01 | 43.67 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 7.6 | 6.74 | 78.82 | 0.52 | 92.59 | 267.74 | 6.82 | 4.12 | 80.42 | 26.69 | -9.53 | 19.34 | 4.5 | 3.69 | 21.95 | 3.14 | -0.95 | -0.95 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.89 | 8.54 | 8.54 | 1.37 | 48.91 | 98.55 | 3.82 | 15.76 | 24.43 | -0.22 | -4.76 | -37.5 | 1.15 | 61.97 | 116.98 | 0.00 | -4.42 | -5.98 |
| 21Q2 (7) | 3.8 | 13.77 | 15.15 | 20.38 | 10.16 | 54.28 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.12 | 23.61 | 114.46 | 0.27 | 50.0 | 167.5 | 6.55 | 24.05 | 109.27 | 29.50 | 2.82 | 0 | 4.34 | 0.7 | -3.12 | 3.17 | -0.31 | -0.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.96 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.92 | 39.39 | -8.91 | 3.3 | 8.91 | -2.37 | -0.21 | -23.53 | -61.54 | 0.71 | 44.9 | -19.32 | 0.00 | -2.09 | 1.45 |
| 21Q1 (6) | 3.34 | 34.14 | -4.84 | 18.5 | 16.79 | 35.73 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.76 | 13.61 | 39.13 | 0.18 | 38.46 | 140.0 | 5.28 | 12.58 | 28.78 | 28.70 | 2.67 | 0 | 4.31 | 42.24 | -1.6 | 3.18 | -0.62 | -0.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.96 | 0.0 | -0.57 | 1.55 | 0.0 | 0.0 | 0.82 | 0.0 | -7.87 | 0.66 | -19.51 | -51.47 | 3.03 | -5.31 | -20.47 | -0.17 | -13.33 | 10.53 | 0.49 | -26.87 | -58.12 | 0.00 | 1.76 | 7.04 |
| 20Q4 (5) | 2.49 | 9.21 | -15.31 | 15.84 | 13.96 | 20.92 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 5.07 | 19.29 | -2.31 | 0.13 | 141.94 | 136.11 | 4.69 | 24.07 | 4.92 | 27.95 | 24.96 | 0 | 3.03 | -17.89 | -37.4 | 3.2 | 0.95 | -0.93 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.96 | 0.0 | -0.57 | 1.55 | 0.0 | 0.0 | 0.82 | 0.0 | -7.87 | 0.82 | 18.84 | -63.23 | 3.2 | 4.23 | -31.48 | -0.15 | 6.25 | -87.5 | 0.67 | 26.42 | -68.84 | 0.00 | -1.27 | 14.19 |
| 20Q3 (4) | 2.28 | -30.91 | 0.0 | 13.9 | 5.22 | 0.0 | 0.32 | -3.03 | 0.0 | 0.28 | 0 | 0.0 | 4.25 | 28.01 | 0.0 | -0.31 | 22.5 | 0.0 | 3.78 | 20.77 | 0.0 | 22.37 | 0 | 0.0 | 3.69 | -17.63 | 0.0 | 3.17 | -0.63 | 0.0 | 1.26 | -5.97 | 0.0 | 0 | 0 | 0.0 | 6.96 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.69 | -31.68 | 0.0 | 3.07 | -9.17 | 0.0 | -0.16 | -23.08 | 0.0 | 0.53 | -39.77 | 0.0 | 0.00 | 3.13 | 0.0 |
