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) | 6.22 | 110.85 | 3.35 | 0 | 0.12 | 9.09 | 0 | 0 | 6.22 | 2.98 | 0.81 | -2.41 | 1.22 | 29.79 | 19.61 | 26.03 | 2.35 | 12.98 | 0 | 0 | 0.66 | -15.38 | 1.87 | -11.79 | 3.58 | 0.0 | 0.96 | 9.09 | 0.2 | 0.0 | 4.43 | 11.31 | 5.6 | 10.67 | -0.21 | 0 | 4.22 | 11.64 | 0.00 | 0 |
| 2022 (9) | 2.95 | -9.23 | 0 | 0 | 0.11 | -70.27 | 0 | 0 | 6.04 | 1.17 | 0.83 | -12.63 | 0.94 | -27.69 | 15.56 | -28.53 | 2.08 | -11.86 | 0 | 0 | 0.78 | -59.59 | 2.12 | -10.55 | 3.58 | 0.0 | 0.88 | 12.82 | 0.2 | 5.26 | 3.98 | 10.25 | 5.06 | 10.48 | -0.2 | 0 | 3.78 | 10.85 | 0.00 | 0 |
| 2021 (8) | 3.25 | 16.91 | 1.08 | -52.63 | 0.37 | 2.78 | 0 | 0 | 5.97 | 27.56 | 0.95 | 0 | 1.3 | -15.58 | 21.78 | -33.82 | 2.36 | -10.61 | 0 | 0 | 1.93 | -17.52 | 2.37 | -9.89 | 3.58 | 0.0 | 0.78 | 0.0 | 0.19 | -9.52 | 3.61 | 36.74 | 4.58 | 26.17 | -0.2 | 0 | 3.41 | 39.18 | 0.00 | 0 |
| 2020 (7) | 2.78 | -0.71 | 2.28 | 42.5 | 0.36 | 16.13 | 0 | 0 | 4.68 | -22.77 | -0.52 | 0 | 1.54 | -2.53 | 32.91 | 26.21 | 2.64 | -29.22 | 0 | 0 | 2.34 | 108.93 | 2.63 | 8666.67 | 3.58 | -2.72 | 0.78 | 2.63 | 0.21 | 23.53 | 2.64 | -21.43 | 3.63 | -15.58 | -0.19 | 0 | 2.45 | -22.22 | 0.00 | 0 |
| 2019 (6) | 2.8 | -6.98 | 1.6 | 46.79 | 0.31 | -32.61 | 0 | 0 | 6.06 | -31.29 | 0.2 | -76.47 | 1.58 | -27.52 | 26.07 | 5.49 | 3.73 | -12.24 | 0 | 0 | 1.12 | -20.0 | 0.03 | -40.0 | 3.68 | 0.0 | 0.76 | 11.76 | 0.17 | 21.43 | 3.36 | -8.45 | 4.3 | -4.23 | -0.21 | 0 | 3.15 | -10.0 | 0.00 | 0 |
| 2018 (5) | 3.01 | 2.38 | 1.09 | -29.68 | 0.46 | 21.05 | 0 | 0 | 8.82 | 12.79 | 0.85 | -15.0 | 2.18 | 9.55 | 24.72 | -2.87 | 4.25 | -17.15 | 0 | 0 | 1.4 | -19.54 | 0.05 | 0.0 | 3.68 | 13.93 | 0.68 | 17.24 | 0.14 | 7.69 | 3.67 | 10.88 | 4.49 | 11.69 | -0.17 | 0 | 3.5 | 10.41 | 0.00 | 0 |
| 2017 (4) | 2.94 | 80.37 | 1.55 | 93.75 | 0.38 | -11.63 | 0 | 0 | 7.82 | -7.57 | 1.0 | 9.89 | 1.99 | -25.47 | 25.45 | -19.37 | 5.13 | 62.86 | 0 | 0 | 1.74 | -9.84 | 0.05 | 0.0 | 3.23 | 10.24 | 0.58 | 18.37 | 0.13 | 0 | 3.31 | 12.59 | 4.02 | 17.2 | -0.14 | 0 | 3.17 | 12.81 | 0.00 | 0 |
| 2016 (3) | 1.63 | -21.63 | 0.8 | 300.0 | 0.43 | 4.88 | 0 | 0 | 8.46 | 17.34 | 0.91 | -30.53 | 2.67 | 75.66 | 31.56 | 49.7 | 3.15 | 0.32 | 0 | 0 | 1.93 | -19.25 | 0.05 | -16.67 | 2.93 | 9.74 | 0.49 | 36.11 | 0 | 0 | 2.94 | 9.7 | 3.43 | 12.83 | -0.13 | 0 | 2.81 | 4.46 | 0.00 | 0 |
| 2015 (2) | 2.08 | 37.75 | 0.2 | 0 | 0.41 | 95.24 | 0 | 0 | 7.21 | 31.81 | 1.31 | 1.55 | 1.52 | 55.1 | 21.08 | 17.67 | 3.14 | 54.68 | 0 | 0 | 2.39 | 27.81 | 0.06 | 500.0 | 2.67 | 22.48 | 0.36 | 56.52 | 0 | 0 | 2.68 | 38.14 | 3.04 | 40.09 | 0.01 | -50.0 | 2.69 | 37.24 | 0.00 | 0 |
| 2014 (1) | 1.51 | 32.46 | 0 | 0 | 0.21 | 75.0 | 0.05 | 0 | 5.47 | 46.65 | 1.29 | 79.17 | 0.98 | 44.12 | 17.92 | -1.73 | 2.03 | 133.33 | 0 | 0 | 1.87 | 187.69 | 0.01 | -66.67 | 2.18 | 21.11 | 0.23 | 53.33 | 0 | 0 | 1.94 | 44.78 | 2.17 | 44.67 | 0.02 | 0.0 | 1.96 | 44.12 | 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 | 13.64 | -21.57 | 0.7 | -22.22 | 40.0 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 2.11 | 15.3 | 42.57 | 0.22 | -37.14 | -8.33 | 1.38 | 11.29 | 16.95 | 18.45 | 1.92 | -3.06 | 2.57 | -7.55 | 17.35 | 0 | 0 | 0 | 0.58 | -4.92 | -15.94 | 1.68 | -3.45 | -12.95 | 3.58 | 0.0 | 0.0 | 1.11 | 5.71 | 15.62 | 0.35 | 66.67 | 75.0 | 4.2 | -7.49 | 8.53 | 5.66 | -2.41 | 12.3 | -0.2 | 42.86 | 0.0 | 4.0 | -4.53 | 8.99 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.76 | -27.57 | -37.37 | 0.9 | 0.0 | 80.0 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 1.83 | 24.49 | 30.71 | 0.35 | 45.83 | 400.0 | 1.24 | 2.48 | 22.77 | 18.10 | -3.95 | 9.87 | 2.78 | 1.83 | 39.7 | 0 | 0 | 0 | 0.61 | -3.17 | -15.28 | 1.74 | -3.33 | -12.56 | 3.58 | 0.0 | 0.0 | 1.05 | 9.38 | 9.38 | 0.21 | 5.0 | 5.0 | 4.54 | 6.07 | 24.73 | 5.8 | 6.42 | 20.83 | -0.35 | 5.41 | -66.67 | 4.19 | 7.16 | 22.16 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.43 | -60.93 | -18.46 | 0.9 | -73.13 | 0 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 1.47 | -28.99 | 15.75 | 0.24 | -47.83 | 500.0 | 1.21 | -0.82 | 22.22 | 18.85 | -3.91 | 17.08 | 2.73 | 16.17 | 26.39 | 0 | 0 | 0 | 0.63 | -4.55 | -16.0 | 1.8 | -3.74 | -12.62 | 3.58 | 0.0 | 0.0 | 0.96 | 0.0 | 9.09 | 0.2 | 0.0 | 0.0 | 4.28 | -3.39 | 16.94 | 5.45 | -2.68 | 15.22 | -0.37 | -76.19 | -85.0 | 3.91 | -7.35 | 13.01 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.22 | 143.92 | 110.85 | 3.35 | 570.0 | 0 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 2.07 | 39.86 | 0.98 | 0.46 | 91.67 | 91.67 | 1.22 | 3.39 | 29.79 | 19.61 | 3.06 | 26.03 | 2.35 | 7.31 | 12.98 | 0 | 0 | 0 | 0.66 | -4.35 | -15.38 | 1.87 | -3.11 | -11.79 | 3.58 | 0.0 | 0.0 | 0.96 | 0.0 | 9.09 | 0.2 | 0.0 | 0.0 | 4.43 | 14.47 | 11.31 | 5.6 | 11.11 | 10.67 | -0.21 | -5.0 | -5.0 | 4.22 | 14.99 | 11.64 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.55 | -9.25 | -0.78 | 0.5 | 0.0 | -9.09 | 0.12 | 9.09 | 9.09 | 0 | 0 | 0 | 1.48 | 5.71 | 4.96 | 0.24 | 242.86 | -4.0 | 1.18 | 16.83 | 15.69 | 19.03 | 15.51 | 6.73 | 2.19 | 10.05 | -10.25 | 0 | 0 | 0 | 0.69 | -4.17 | -13.75 | 1.93 | -3.02 | -11.47 | 3.58 | 0.0 | 0.0 | 0.96 | 0.0 | 9.09 | 0.2 | 0.0 | 0.0 | 3.87 | 6.32 | 3.48 | 5.04 | 5.0 | 4.78 | -0.2 | 4.76 | 0.0 | 3.67 | 7.0 | 3.67 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.81 | -5.7 | -16.37 | 0.5 | 0 | -16.67 | 0.11 | 0.0 | -70.27 | 0 | 0 | 0 | 1.4 | 10.24 | -1.41 | 0.07 | 75.0 | 75.0 | 1.01 | 2.02 | -18.55 | 16.48 | 2.35 | -23.6 | 1.99 | -7.87 | -13.48 | 0 | 0 | 0 | 0.72 | -4.0 | -58.86 | 1.99 | -3.4 | -11.56 | 3.58 | 0.0 | 0.0 | 0.96 | 9.09 | 9.09 | 0.2 | 0.0 | 0.0 | 3.64 | -0.55 | 4.3 | 4.8 | 1.48 | 5.03 | -0.21 | -5.0 | -40.0 | 3.43 | -0.87 | 2.69 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.98 | 1.02 | -23.0 | 0 | 0 | -100.0 | 0.11 | 0.0 | -70.27 | 0 | 0 | 0 | 1.27 | -38.05 | 9.48 | 0.04 | -83.33 | -86.67 | 0.99 | 5.32 | 1.02 | 16.10 | 3.44 | -6.54 | 2.16 | 3.85 | -12.2 | 0 | 0 | 0 | 0.75 | -3.85 | -59.24 | 2.06 | -2.83 | -10.82 | 3.58 | 0.0 | 0.0 | 0.88 | 0.0 | 12.82 | 0.2 | 0.0 | 5.26 | 3.66 | -8.04 | -6.39 | 4.73 | -6.52 | -3.27 | -0.2 | 0.0 | -42.86 | 3.46 | -8.47 | -8.22 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.95 | 14.79 | -9.23 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | -70.27 | 0 | 0 | 0 | 2.05 | 45.39 | 18.5 | 0.24 | -4.0 | -41.46 | 0.94 | -7.84 | -27.69 | 15.56 | -12.73 | -28.53 | 2.08 | -14.75 | -11.86 | 0 | 0 | 0 | 0.78 | -2.5 | -59.59 | 2.12 | -2.75 | -10.55 | 3.58 | 0.0 | 0.0 | 0.88 | 0.0 | 12.82 | 0.2 | 0.0 | 5.26 | 3.98 | 6.42 | 10.25 | 5.06 | 5.2 | 10.48 | -0.2 | 0.0 | 0.0 | 3.78 | 6.78 | 10.85 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.57 | -23.51 | -20.92 | 0.55 | -8.33 | -62.84 | 0.11 | -70.27 | -62.07 | 0 | 0 | 0 | 1.41 | -0.7 | -2.08 | 0.25 | 525.0 | 19.05 | 1.02 | -17.74 | 2.0 | 17.83 | -17.31 | 2.71 | 2.44 | 6.09 | -2.01 | 0 | 0 | 0 | 0.8 | -54.29 | -57.67 | 2.18 | -3.11 | -10.66 | 3.58 | 0.0 | 0.0 | 0.88 | 0.0 | 12.82 | 0.2 | 0.0 | 5.26 | 3.74 | 7.16 | 16.88 | 4.81 | 5.25 | 15.35 | -0.2 | -33.33 | 4.76 | 3.54 | 5.99 | 18.39 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.36 | -13.18 | -3.72 | 0.6 | 20.0 | -71.15 | 0.37 | 0.0 | 27.59 | 0 | 0 | 0 | 1.42 | 22.41 | 4.41 | 0.04 | -86.67 | -81.82 | 1.24 | 26.53 | 7.83 | 21.57 | 25.21 | -0.61 | 2.3 | -6.5 | -8.0 | 0 | 0 | 0 | 1.75 | -4.89 | -11.17 | 2.25 | -2.6 | -10.0 | 3.58 | 0.0 | 0.0 | 0.88 | 12.82 | 12.82 | 0.2 | 5.26 | -4.76 | 3.49 | -10.74 | 17.51 | 4.57 | -6.54 | 15.4 | -0.15 | -7.14 | 28.57 | 3.34 | -11.41 | 21.01 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.87 | 19.08 | 27.3 | 0.5 | -53.7 | -75.96 | 0.37 | 0.0 | -5.13 | 0 | 0 | 0 | 1.16 | -32.95 | -19.44 | 0.3 | -26.83 | 172.73 | 0.98 | -24.62 | -34.23 | 17.22 | -20.91 | -44.52 | 2.46 | 4.24 | 1.23 | 0 | 0 | 0 | 1.84 | -4.66 | -17.86 | 2.31 | -2.53 | -10.12 | 3.58 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.19 | 0.0 | -9.52 | 3.91 | 8.31 | 42.18 | 4.89 | 6.77 | 30.75 | -0.14 | 30.0 | 30.0 | 3.77 | 10.56 | 47.84 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.25 | 0.0 | 16.91 | 1.08 | -27.03 | -52.63 | 0.37 | 27.59 | 2.78 | 0 | 0 | 0 | 1.73 | 20.14 | 13.82 | 0.41 | 95.24 | 215.38 | 1.3 | 30.0 | -15.58 | 21.78 | 25.43 | -33.82 | 2.36 | -5.22 | -10.61 | 0 | 0 | 0 | 1.93 | 2.12 | -17.52 | 2.37 | -2.87 | -9.89 | 3.58 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.19 | 0.0 | -9.52 | 3.61 | 12.81 | 36.74 | 4.58 | 9.83 | 26.17 | -0.2 | 4.76 | -5.26 | 3.41 | 14.05 | 39.18 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.25 | -6.88 | 12.07 | 1.48 | -28.85 | 0.0 | 0.29 | 0.0 | -12.12 | 0 | 0 | 0 | 1.44 | 5.88 | 46.94 | 0.21 | -4.55 | 2200.0 | 1.0 | -13.04 | -20.0 | 17.36 | -19.99 | -35.97 | 2.49 | -0.4 | -20.19 | 0 | 0 | 0 | 1.89 | -4.06 | -41.85 | 2.44 | -2.4 | -9.63 | 3.58 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.19 | -9.52 | -9.52 | 3.2 | 7.74 | 29.03 | 4.17 | 5.3 | 20.17 | -0.21 | 0.0 | 4.55 | 2.99 | 8.33 | 32.3 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.49 | 14.8 | -3.59 | 2.08 | 0.0 | 108.0 | 0.29 | -25.64 | 0.0 | 0 | 0 | 0 | 1.36 | -5.56 | 58.14 | 0.22 | 100.0 | 153.66 | 1.15 | -22.82 | -17.86 | 21.70 | -30.1 | 0 | 2.5 | 2.88 | -19.61 | 0 | 0 | 0 | 1.97 | -12.05 | -37.66 | 2.5 | -2.72 | -9.75 | 3.58 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 2.97 | 8.0 | 19.28 | 3.96 | 5.88 | 13.79 | -0.21 | -5.0 | 8.7 | 2.76 | 8.24 | 22.12 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.04 | 9.35 | -7.6 | 2.08 | -8.77 | 108.0 | 0.39 | 8.33 | 34.48 | 0 | 0 | 0 | 1.44 | -5.26 | 9.09 | 0.11 | -15.38 | 147.83 | 1.49 | -3.25 | -10.24 | 31.04 | -5.67 | 0 | 2.43 | -7.95 | -24.06 | 0 | 0 | 0 | 2.24 | -4.27 | -30.65 | 2.57 | -2.28 | -9.51 | 3.58 | 0.0 | 0.0 | 0.78 | 0.0 | 2.63 | 0.21 | 0.0 | 23.53 | 2.75 | 4.17 | -12.14 | 3.74 | 3.03 | -8.11 | -0.2 | -5.26 | 9.09 | 2.55 | 4.08 | -12.37 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.78 | -4.14 | -0.71 | 2.28 | 54.05 | 42.5 | 0.36 | 9.09 | 16.13 | 0 | 0 | 0 | 1.52 | 55.1 | 4.83 | 0.13 | 1400.0 | 550.0 | 1.54 | 23.2 | -2.53 | 32.91 | 21.36 | 0 | 2.64 | -15.38 | -29.22 | 0 | 0 | 0 | 2.34 | -28.0 | 108.93 | 2.63 | -2.59 | 8666.67 | 3.58 | 0.0 | -2.72 | 0.78 | 0.0 | 2.63 | 0.21 | 0.0 | 23.53 | 2.64 | 6.45 | -21.43 | 3.63 | 4.61 | -15.58 | -0.19 | 13.64 | 9.52 | 2.45 | 8.41 | -22.22 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.9 | -19.89 | 0.0 | 1.48 | 48.0 | 0.0 | 0.33 | 13.79 | 0.0 | 0 | 0 | 0.0 | 0.98 | 13.95 | 0.0 | -0.01 | 97.56 | 0.0 | 1.25 | -10.71 | 0.0 | 27.11 | 0 | 0.0 | 3.12 | 0.32 | 0.0 | 0 | 0 | 0.0 | 3.25 | 2.85 | 0.0 | 2.7 | -2.53 | 0.0 | 3.58 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 2.48 | -0.4 | 0.0 | 3.47 | -0.29 | 0.0 | -0.22 | 4.35 | 0.0 | 2.26 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
