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) | 2.25 | 17.8 | 28.99 | 21.15 | 1.5 | -51.77 | 0 | 0 | 118.38 | -15.7 | -1.49 | 0 | 10.08 | 27.43 | 8.51 | 51.17 | 25.11 | -10.96 | 0.45 | 0.0 | 10.04 | -4.65 | 0 | 0 | 16.64 | 0.0 | 3.16 | 6.76 | 1.53 | -23.12 | 5.37 | -34.91 | 10.05 | -23.86 | -2.18 | 0 | 3.19 | -52.53 | 0.00 | 0 |
| 2022 (9) | 1.91 | -10.33 | 23.93 | -26.03 | 3.11 | 249.44 | 0 | 0 | 140.43 | -1.52 | 1.92 | -74.09 | 7.91 | -36.82 | 5.63 | -35.84 | 28.2 | -32.95 | 0.45 | -87.6 | 10.53 | -54.38 | 0 | 0 | 16.64 | 0.0 | 2.96 | 33.33 | 1.99 | -7.44 | 8.25 | -21.5 | 13.2 | -11.29 | -1.53 | 0 | 6.72 | -21.13 | 0.00 | 0 |
| 2021 (8) | 2.13 | 5.45 | 32.35 | 11.63 | 0.89 | -57.42 | 0 | 0 | 142.6 | 91.82 | 7.41 | 1752.5 | 12.52 | 36.24 | 8.78 | -28.98 | 42.06 | 113.72 | 3.63 | 0.0 | 23.08 | 82.59 | 0 | 0 | 16.64 | 6.39 | 2.22 | 1.83 | 2.15 | -3.59 | 10.51 | 201.15 | 14.88 | 88.12 | -1.99 | 0 | 8.52 | 535.82 | 0.00 | 0 |
| 2020 (7) | 2.02 | -26.55 | 28.98 | 46.07 | 2.09 | 16.11 | 0 | 0 | 74.34 | -14.83 | 0.4 | 400.0 | 9.19 | 16.04 | 12.36 | 36.23 | 19.68 | 19.2 | 3.63 | 0.0 | 12.64 | -26.3 | 0 | 0 | 15.64 | 0.0 | 2.18 | 0.46 | 2.23 | 46.71 | 3.49 | -8.4 | 7.91 | 5.47 | -2.15 | 0 | 1.34 | -15.19 | 0.00 | 0 |
| 2019 (6) | 2.75 | 59.88 | 19.84 | -6.68 | 1.8 | 111.76 | 0 | 0 | 87.28 | 2.03 | 0.08 | -99.08 | 7.92 | -7.69 | 9.07 | -9.53 | 16.51 | -16.87 | 3.63 | 0.0 | 17.15 | 3.56 | 0.01 | 0.0 | 15.64 | 1.43 | 2.17 | 66.92 | 1.52 | 39.45 | 3.81 | -57.38 | 7.5 | -33.8 | -2.23 | 0 | 1.58 | -78.71 | 0.00 | 0 |
| 2018 (5) | 1.72 | -55.56 | 21.26 | 47.13 | 0.85 | 80.85 | 0 | 0 | 85.54 | 0.12 | 8.71 | 316.75 | 8.58 | -25.52 | 10.03 | -25.61 | 19.86 | 49.44 | 3.63 | 0.0 | 16.56 | 14.6 | 0.01 | 0.0 | 15.42 | 9.21 | 1.3 | 19.27 | 1.09 | 18.48 | 8.94 | 287.01 | 11.33 | 162.27 | -1.52 | 0 | 7.42 | 508.2 | 0.00 | 0 |
| 2017 (4) | 3.87 | 46.04 | 14.45 | -34.44 | 0.47 | -65.19 | 0 | 0 | 85.44 | 14.44 | 2.09 | -25.62 | 11.52 | 48.65 | 13.48 | 29.89 | 13.29 | -0.75 | 3.63 | 0.0 | 14.45 | 305.9 | 0.01 | -50.0 | 14.12 | 8.37 | 1.09 | 34.57 | 0.92 | 441.18 | 2.31 | -32.85 | 4.32 | -2.26 | -1.09 | 0 | 1.22 | -51.59 | 0.00 | 0 |
| 2016 (3) | 2.65 | 93.43 | 22.04 | 80.8 | 1.35 | 321.88 | 0 | 0 | 74.66 | -2.39 | 2.81 | 360.66 | 7.75 | 0.78 | 10.38 | 3.25 | 13.39 | 27.04 | 3.63 | 0.0 | 3.56 | -53.34 | 0.02 | 0.0 | 13.03 | 16.13 | 0.81 | 8.0 | 0.17 | 0.0 | 3.44 | 127.81 | 4.42 | 81.89 | -0.92 | 0 | 2.52 | 49.11 | 0.00 | 0 |
| 2015 (2) | 1.37 | -20.35 | 12.19 | -34.04 | 0.32 | -81.29 | 0 | 0 | 76.49 | -7.87 | 0.61 | -53.79 | 7.69 | 0.79 | 10.05 | 9.39 | 10.54 | -28.01 | 3.63 | 0.0 | 7.63 | -3.9 | 0.02 | -33.33 | 11.22 | 2.0 | 0.75 | 20.97 | 0.17 | 0 | 1.51 | -32.29 | 2.43 | -14.44 | 0.18 | -56.1 | 1.69 | -35.98 | 0.00 | 0 |
| 2014 (1) | 1.72 | -28.33 | 18.48 | -23.76 | 1.71 | 0 | 0 | 0 | 83.02 | 11.3 | 1.32 | 450.0 | 7.63 | -4.62 | 9.19 | -14.31 | 14.64 | 17.87 | 3.63 | 0 | 7.94 | -2.82 | 0.03 | -90.32 | 11.0 | 0.0 | 0.62 | 5.08 | 0 | 0 | 2.23 | 189.61 | 2.84 | 108.82 | 0.41 | 36.67 | 2.64 | 146.73 | 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) | 2.0 | -4.31 | -16.67 | 32.53 | -2.34 | -7.22 | 3.32 | 112.82 | -36.88 | 0 | 0 | 0 | 26.75 | -5.68 | -12.27 | 0.99 | -23.26 | 306.25 | 10.42 | 2.96 | -4.05 | 9.69 | 6.54 | 6.32 | 26.84 | -2.51 | -15.09 | 0.45 | 0.0 | 0.0 | 5.51 | -32.31 | -33.05 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 3.16 | 0.0 | 0.0 | 2.18 | 0.0 | 42.48 | 6.16 | 19.15 | 21.5 | 11.49 | 9.32 | 17.85 | -1.01 | 29.37 | 36.88 | 5.15 | 37.7 | 48.41 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.09 | -23.16 | -1.42 | 33.31 | -0.83 | 6.8 | 1.56 | -28.44 | -66.16 | 0 | 0 | 0 | 28.36 | 14.72 | -8.34 | 1.29 | 253.57 | 238.71 | 10.12 | 11.7 | 6.86 | 9.09 | 14.29 | 17.88 | 27.53 | -0.9 | -15.19 | 0.45 | 0.0 | 0.0 | 8.14 | 7.11 | -7.08 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 3.16 | 0.0 | 0.0 | 2.18 | 42.48 | 42.48 | 5.17 | 14.13 | -6.85 | 10.51 | 14.12 | 2.74 | -1.43 | 12.8 | 38.63 | 3.74 | 29.41 | 16.15 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.72 | 20.89 | 43.92 | 33.59 | 15.87 | 9.41 | 2.18 | 45.33 | -49.07 | 0 | 0 | 0 | 24.72 | -10.85 | -15.4 | -0.84 | -370.97 | -121.05 | 9.06 | -10.12 | 20.8 | 7.96 | -6.57 | 40.38 | 27.78 | 10.63 | -15.05 | 0.45 | 0.0 | 0.0 | 7.6 | -24.3 | -19.15 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 3.16 | 0.0 | 6.76 | 1.53 | 0.0 | -23.12 | 4.53 | -15.64 | -42.37 | 9.21 | -8.36 | -28.1 | -1.64 | 24.77 | -11.56 | 2.89 | -9.4 | -54.77 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.25 | -6.25 | 17.8 | 28.99 | -17.31 | 21.15 | 1.5 | -71.48 | -51.77 | 0 | 0 | 0 | 27.73 | -9.05 | -2.84 | 0.31 | 164.58 | 234.78 | 10.08 | -7.18 | 27.43 | 8.51 | -6.55 | 51.17 | 25.11 | -20.56 | -10.96 | 0.45 | 0.0 | 0.0 | 10.04 | 21.99 | -4.65 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 3.16 | 0.0 | 6.76 | 1.53 | 0.0 | -23.12 | 5.37 | 5.92 | -34.91 | 10.05 | 3.08 | -23.86 | -2.18 | -36.25 | -42.48 | 3.19 | -8.07 | -52.53 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.4 | 13.21 | 35.59 | 35.06 | 12.41 | 56.8 | 5.26 | 14.1 | 121.01 | 0 | 0 | 0 | 30.49 | -1.45 | -10.51 | -0.48 | 48.39 | 48.39 | 10.86 | 14.68 | 7.74 | 9.11 | 18.12 | 39.63 | 31.61 | -2.62 | 19.6 | 0.45 | 0.0 | 0.0 | 8.23 | -6.05 | -42.41 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 3.16 | 0.0 | 6.76 | 1.53 | 0.0 | -23.12 | 5.07 | -8.65 | -40.14 | 9.75 | -4.69 | -27.35 | -1.6 | 31.33 | -22.14 | 3.47 | 7.76 | -51.54 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.12 | 12.17 | -36.34 | 31.19 | 1.6 | 5.05 | 4.61 | 7.71 | 1113.16 | 0 | 0 | 0 | 30.94 | 5.89 | -23.62 | -0.93 | -144.74 | -139.24 | 9.47 | 26.27 | -5.86 | 7.71 | 36.11 | 23.28 | 32.46 | -0.73 | -16.73 | 0.45 | 0.0 | 0.0 | 8.76 | -6.81 | -53.08 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 3.16 | 6.76 | 6.76 | 1.53 | -23.12 | -23.12 | 5.55 | -29.39 | -40.96 | 10.23 | -20.14 | -28.71 | -2.33 | -58.5 | -60.69 | 3.22 | -49.61 | -59.5 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.89 | -1.05 | -18.18 | 30.7 | 28.29 | 11.19 | 4.28 | 37.62 | 970.0 | 0 | 0 | 0 | 29.22 | 2.38 | -21.68 | -0.38 | -65.22 | -154.29 | 7.5 | -5.18 | -20.38 | 5.67 | 0.61 | -7.0 | 32.7 | 15.96 | -17.8 | 0.45 | 0.0 | -87.6 | 9.4 | -10.73 | -57.33 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 2.96 | 0.0 | 33.33 | 1.99 | 0.0 | -7.44 | 7.86 | -4.73 | -29.88 | 12.81 | -2.95 | -17.78 | -1.47 | 3.92 | -40.0 | 6.39 | -4.91 | -37.11 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.91 | 7.91 | -10.33 | 23.93 | 7.02 | -26.03 | 3.11 | 30.67 | 249.44 | 0 | 0 | 0 | 28.54 | -16.23 | -32.97 | -0.23 | 75.27 | -109.66 | 7.91 | -21.53 | -36.82 | 5.63 | -13.68 | -35.84 | 28.2 | 6.7 | -32.95 | 0.45 | 0.0 | -87.6 | 10.53 | -26.31 | -54.38 | 0 | 0 | 0 | 16.64 | 0.0 | 0.0 | 2.96 | 0.0 | 33.33 | 1.99 | 0.0 | -7.44 | 8.25 | -2.6 | -21.5 | 13.2 | -1.64 | -11.29 | -1.53 | -16.79 | 23.12 | 6.72 | -6.15 | -21.13 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.77 | -46.85 | -21.33 | 22.36 | -24.69 | -41.34 | 2.38 | 526.32 | 167.42 | 0 | 0 | 0 | 34.07 | -15.9 | -15.63 | -0.93 | -139.24 | -140.43 | 10.08 | 0.2 | -26.64 | 6.53 | 4.29 | -41.71 | 26.43 | -32.2 | -26.87 | 0.45 | 0.0 | -87.6 | 14.29 | -23.46 | -29.71 | 0 | 0 | 0 | 16.64 | 0.0 | 6.39 | 2.96 | 0.0 | 33.33 | 1.99 | 0.0 | -7.44 | 8.47 | -9.89 | 4.18 | 13.42 | -6.48 | 7.27 | -1.31 | 9.66 | 39.91 | 7.16 | -9.94 | 20.34 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.33 | 44.16 | 64.85 | 29.69 | 7.53 | -14.17 | 0.38 | -5.0 | 0.0 | 0 | 0 | 0 | 40.51 | 8.58 | 18.04 | 2.37 | 238.57 | 37.79 | 10.06 | 6.79 | -6.94 | 6.26 | 2.68 | -41.37 | 38.98 | -2.01 | 21.4 | 0.45 | -87.6 | -87.6 | 18.67 | -15.25 | -5.56 | 0 | 0 | 0 | 16.64 | 0.0 | 6.39 | 2.96 | 33.33 | 33.33 | 1.99 | -7.44 | -7.44 | 9.4 | -16.15 | 61.23 | 14.35 | -7.89 | 40.69 | -1.45 | -38.1 | 34.09 | 7.95 | -21.75 | 119.01 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.31 | 8.45 | -6.85 | 27.61 | -14.65 | -19.9 | 0.4 | -55.06 | 60.0 | 0 | 0 | 0 | 37.31 | -12.38 | 47.35 | 0.7 | -70.59 | -30.0 | 9.42 | -24.76 | -1.15 | 6.09 | -30.6 | -46.46 | 39.78 | -5.42 | 47.17 | 3.63 | 0.0 | 0.0 | 22.03 | -4.55 | 25.53 | 0 | 0 | 0 | 16.64 | 0.0 | 6.39 | 2.22 | 0.0 | 1.83 | 2.15 | 0.0 | -3.59 | 11.21 | 6.66 | 149.11 | 15.58 | 4.7 | 74.86 | -1.05 | 47.24 | 48.02 | 10.16 | 19.25 | 309.68 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.13 | -5.33 | 5.45 | 32.35 | -15.14 | 11.63 | 0.89 | 0.0 | -57.42 | 0 | 0 | 0 | 42.58 | 5.45 | 87.41 | 2.38 | 3.48 | 150.53 | 12.52 | -8.88 | 36.24 | 8.78 | -21.57 | -28.98 | 42.06 | 16.38 | 113.72 | 3.63 | 0.0 | 0.0 | 23.08 | 13.53 | 82.59 | 0 | 0 | 0 | 16.64 | 6.39 | 6.39 | 2.22 | 0.0 | 1.83 | 2.15 | 0.0 | -3.59 | 10.51 | 29.27 | 201.15 | 14.88 | 18.94 | 88.12 | -1.99 | 8.72 | 7.44 | 8.52 | 43.19 | 535.82 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.25 | 11.39 | 17.8 | 38.12 | 10.21 | 41.34 | 0.89 | 134.21 | -48.85 | 0 | 0 | 0 | 40.38 | 17.66 | 113.31 | 2.3 | 33.72 | 265.08 | 13.74 | 27.1 | 84.18 | 11.19 | 4.89 | 10.59 | 36.14 | 12.55 | 106.28 | 3.63 | 0.0 | 0.0 | 20.33 | 2.83 | 60.84 | 0 | 0 | 0 | 15.64 | 0.0 | 0.0 | 2.22 | 0.0 | 1.83 | 2.15 | 0.0 | -3.59 | 8.13 | 39.45 | 220.08 | 12.51 | 22.65 | 79.74 | -2.18 | 0.91 | 12.8 | 5.95 | 63.91 | 14775.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.02 | -18.55 | 6.88 | 34.59 | 0.35 | 83.6 | 0.38 | 52.0 | -78.53 | 0 | 0 | 0 | 34.32 | 35.55 | 104.77 | 1.72 | 72.0 | 654.84 | 10.81 | 13.43 | 69.7 | 10.67 | -6.23 | 0 | 32.11 | 18.79 | 109.19 | 3.63 | 0.0 | 0.0 | 19.77 | 12.65 | 17.61 | 0 | 0 | 0 | 15.64 | 0.0 | 0.0 | 2.22 | 1.83 | 0 | 2.15 | -3.59 | 0 | 5.83 | 29.56 | 0 | 10.2 | 14.48 | 61.39 | -2.2 | -8.91 | 21.71 | 3.63 | 46.37 | 229.18 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.48 | 22.77 | 61.04 | 34.47 | 18.94 | 48.39 | 0.25 | -88.04 | -86.19 | 0 | 0 | 0 | 25.32 | 11.44 | 58.95 | 1.0 | 5.26 | 214.94 | 9.53 | 3.7 | 70.18 | 11.38 | -7.93 | 0 | 27.03 | 37.35 | 39.69 | 3.63 | 0.0 | 0.0 | 17.55 | 38.84 | 4.59 | 0 | 0 | -100.0 | 15.64 | 0.0 | 0.0 | 2.18 | 0.0 | 0.46 | 2.23 | 0.0 | 46.71 | 4.5 | 28.94 | 53.06 | 8.91 | 12.64 | 34.39 | -2.02 | 6.05 | 16.18 | 2.48 | 85.07 | 367.92 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.02 | 5.76 | -26.55 | 28.98 | 7.45 | 46.07 | 2.09 | 20.11 | 16.11 | 0 | 0 | 0 | 22.72 | 20.02 | 2.9 | 0.95 | 50.79 | 143.59 | 9.19 | 23.19 | 16.04 | 12.36 | 22.13 | 0 | 19.68 | 12.33 | 19.2 | 3.63 | 0.0 | 0.0 | 12.64 | 0.0 | -26.3 | 0 | 0 | -100.0 | 15.64 | 0.0 | 0.0 | 2.18 | 0.0 | 0.46 | 2.23 | 0.0 | 46.71 | 3.49 | 37.4 | -8.4 | 7.91 | 13.65 | 5.47 | -2.15 | 14.0 | 3.59 | 1.34 | 3250.0 | -15.19 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.91 | 1.06 | 0.0 | 26.97 | 43.15 | 0.0 | 1.74 | -1.69 | 0.0 | 0 | 0 | 0.0 | 18.93 | 12.95 | 0.0 | 0.63 | 303.23 | 0.0 | 7.46 | 17.11 | 0.0 | 10.12 | 0 | 0.0 | 17.52 | 14.14 | 0.0 | 3.63 | 0.0 | 0.0 | 12.64 | -24.81 | 0.0 | 0 | 0 | 0.0 | 15.64 | 0.0 | 0.0 | 2.18 | 0 | 0.0 | 2.23 | 0 | 0.0 | 2.54 | 0 | 0.0 | 6.96 | 10.13 | 0.0 | -2.5 | 11.03 | 0.0 | 0.04 | 101.42 | 0.0 | 0.00 | 0 | 0.0 |
