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) | 3.91 | 36.24 | 0.91 | -64.03 | 0 | 0 | 0 | 0 | 6.58 | 30.56 | 1.26 | 0.0 | 2.2 | 62.96 | 33.43 | 24.82 | 1.92 | -9.0 | 0.45 | 18.42 | 3.26 | 6420.0 | 0.06 | 20.0 | 5.11 | 28.07 | 0.23 | 109.09 | 0.16 | 23.08 | 1.78 | 41.27 | 2.17 | 44.67 | -0.25 | 0 | 1.53 | 39.09 | 0.02 | -34.33 |
| 2022 (9) | 2.87 | 62.15 | 2.53 | -4.53 | 0.24 | 50.0 | 0 | 0 | 5.04 | -10.8 | 1.26 | 0 | 1.35 | 3.05 | 26.79 | 15.53 | 2.11 | -7.46 | 0.38 | 15.15 | 0.05 | -82.76 | 0.05 | -87.18 | 3.99 | 0.0 | 0.11 | 0.0 | 0.13 | 0.0 | 1.26 | 0 | 1.5 | 525.0 | -0.16 | 0 | 1.1 | 0 | 0.03 | -63.7 |
| 2021 (8) | 1.77 | 12.74 | 2.65 | -14.52 | 0.16 | 77.78 | 0 | 0 | 5.65 | 18.2 | -0.03 | 0 | 1.31 | 6.5 | 23.19 | -9.9 | 2.28 | 12.87 | 0.33 | 3.12 | 0.29 | 866.67 | 0.39 | -13.33 | 3.99 | 0.0 | 0.11 | -63.33 | 0.13 | 0.0 | 0 | 0 | 0.24 | 0.0 | -0.26 | 0 | -0.26 | 0 | 0.07 | -9.48 |
| 2020 (7) | 1.57 | 7.53 | 3.1 | 18.77 | 0.09 | -18.18 | 0 | 0 | 4.78 | -11.81 | -0.19 | 0 | 1.23 | -3.91 | 25.73 | 8.96 | 2.02 | 4.66 | 0.32 | 3.23 | 0.03 | -75.0 | 0.45 | 246.15 | 3.99 | 0.0 | 0.3 | 0.0 | 0.13 | 0.0 | -0.19 | 0 | 0.24 | -45.45 | -0.2 | 0 | -0.39 | 0 | 0.08 | 0 |
| 2019 (6) | 1.46 | -15.12 | 2.61 | 36.65 | 0.11 | -93.25 | 0 | 0 | 5.42 | -4.07 | 0.01 | -90.0 | 1.28 | -16.88 | 23.62 | -13.36 | 1.93 | 1.05 | 0.31 | 6.9 | 0.12 | -47.83 | 0.13 | -7.14 | 3.99 | 0.76 | 0.3 | 3.45 | 0.13 | 44.44 | 0.01 | -90.0 | 0.44 | -8.33 | -0.24 | 0 | -0.23 | 0 | 0.00 | 0 |
| 2018 (5) | 1.72 | -26.5 | 1.91 | 7.91 | 1.63 | -21.26 | 0 | 0 | 5.65 | 2.54 | 0.1 | 0 | 1.54 | 14.07 | 27.26 | 11.25 | 1.91 | -2.55 | 0.29 | 3.57 | 0.23 | -32.35 | 0.14 | 7.69 | 3.96 | 0.0 | 0.29 | 0.0 | 0.09 | 0.0 | 0.1 | 0 | 0.48 | 92.0 | -0.13 | 0 | -0.03 | 0 | 0.00 | 0 |
| 2017 (4) | 2.34 | -16.73 | 1.77 | 47.5 | 2.07 | 3350.0 | 0 | 0 | 5.51 | 17.74 | -0.18 | 0 | 1.35 | -15.09 | 24.50 | -27.88 | 1.96 | 6.52 | 0.28 | 0.0 | 0.34 | -84.11 | 0.13 | -7.14 | 3.96 | 0.0 | 0.29 | 0.0 | 0.09 | 0.0 | -0.13 | 0 | 0.25 | -51.92 | -0.1 | 0 | -0.23 | 0 | 0.00 | 0 |
| 2016 (3) | 2.81 | 105.11 | 1.2 | 14.29 | 0.06 | -77.78 | 0 | 0 | 4.68 | 29.28 | 0.01 | -94.12 | 1.59 | 59.0 | 33.97 | 22.99 | 1.84 | 12.88 | 0.28 | 3.7 | 2.14 | 328.0 | 0.14 | -6.67 | 3.96 | 0.0 | 0.29 | 7.41 | 0.09 | 0.0 | 0.14 | -53.33 | 0.52 | -22.39 | -0.05 | 0 | 0.09 | -78.57 | 0.08 | 0 |
| 2015 (2) | 1.37 | -17.96 | 1.05 | 320.0 | 0.27 | 22.73 | 0 | 0 | 3.62 | 0.56 | 0.17 | -37.04 | 1.0 | -1.96 | 27.62 | -2.5 | 1.63 | 4.49 | 0.27 | 8.0 | 0.5 | -15.25 | 0.15 | 7.14 | 3.96 | 0.0 | 0.27 | 8.0 | 0.09 | 0.0 | 0.3 | -38.78 | 0.67 | -19.28 | 0.12 | -14.29 | 0.42 | -33.33 | 0.00 | 0 |
| 2014 (1) | 1.67 | 35.77 | 0.25 | -61.54 | 0.22 | 214.29 | 0 | 0 | 3.6 | 1.12 | 0.27 | 92.86 | 1.02 | 22.89 | 28.33 | 21.53 | 1.56 | 2.63 | 0.25 | 0 | 0.59 | 34.09 | 0.14 | 0.0 | 3.96 | 14.45 | 0.25 | 8.7 | 0.09 | 0.0 | 0.49 | 0.0 | 0.83 | 2.47 | 0.14 | 600.0 | 0.63 | 23.53 | 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) | 4.61 | -14.63 | 14.11 | 1.36 | 12.4 | 34.65 | 0 | 0 | 0 | 0 | 0 | 0 | 4.59 | 54.55 | 149.46 | 0.74 | -25.25 | 68.18 | 4.58 | 18.65 | 195.48 | 36.21 | -7.14 | 31.51 | 2.24 | 12.0 | 8.74 | 0.55 | 17.02 | 22.22 | 2.44 | -15.86 | 22.61 | 0.06 | 0.0 | 20.0 | 5.45 | 3.61 | 12.14 | 0.36 | 0.0 | 56.52 | 0.25 | 0.0 | 56.25 | 3.73 | 24.33 | 189.15 | 4.34 | 20.56 | 159.88 | -0.01 | -114.29 | 66.67 | 3.72 | 21.17 | 195.24 | 0.01 | 8.57 | -8.9 |
| 24Q2 (19) | 5.4 | 20.27 | 43.24 | 1.21 | 19.8 | 70.42 | 0 | 0 | 0 | 0 | 0 | 0 | 2.97 | 6.07 | 123.31 | 0.99 | 3.12 | 395.0 | 3.86 | 11.24 | 213.82 | 38.99 | -7.19 | 65.47 | 2.0 | 1.52 | -9.09 | 0.47 | 2.17 | 6.82 | 2.9 | -5.54 | 29.46 | 0.06 | 0.0 | 20.0 | 5.26 | 1.35 | 10.5 | 0.36 | 56.52 | 56.52 | 0.25 | 56.25 | 56.25 | 3.0 | 9.49 | 257.14 | 3.6 | 15.38 | 192.68 | 0.07 | 0 | 128.0 | 3.07 | 12.04 | 420.34 | 0.01 | -6.39 | -25.53 |
| 24Q1 (18) | 4.49 | 14.83 | 24.03 | 1.01 | 10.99 | 98.04 | 0 | 0 | 0 | 0 | 0 | 0 | 2.8 | 22.27 | 150.0 | 0.96 | 95.92 | 638.46 | 3.47 | 57.73 | 177.6 | 42.01 | 25.65 | 67.37 | 1.97 | 2.6 | -7.08 | 0.46 | 2.22 | 15.0 | 3.07 | -5.83 | 7.72 | 0.06 | 0.0 | 20.0 | 5.19 | 1.57 | 30.08 | 0.23 | 0.0 | 109.09 | 0.16 | 0.0 | 23.08 | 2.74 | 53.93 | 97.12 | 3.12 | 43.78 | 91.41 | 0 | 100.0 | 100.0 | 2.74 | 79.08 | 119.2 | 0.01 | -13.46 | -37.12 |
| 23Q4 (17) | 3.91 | -3.22 | 36.24 | 0.91 | -9.9 | -64.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.29 | 24.46 | 70.9 | 0.49 | 11.36 | 372.22 | 2.2 | 41.94 | 62.96 | 33.43 | 21.44 | 24.82 | 1.92 | -6.8 | -9.0 | 0.45 | 0.0 | 18.42 | 3.26 | 63.82 | 6420.0 | 0.06 | 20.0 | 20.0 | 5.11 | 5.14 | 28.07 | 0.23 | 0.0 | 109.09 | 0.16 | 0.0 | 23.08 | 1.78 | 37.98 | 41.27 | 2.17 | 29.94 | 44.67 | -0.25 | -733.33 | -56.25 | 1.53 | 21.43 | 39.09 | 0.02 | 3.59 | -34.33 |
| 23Q3 (16) | 4.04 | 7.16 | 47.45 | 1.01 | 42.25 | -59.27 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.84 | 38.35 | 28.67 | 0.44 | 120.0 | 214.29 | 1.55 | 26.02 | 3.33 | 27.53 | 16.84 | -6.94 | 2.06 | -6.36 | -1.9 | 0.45 | 2.27 | 25.0 | 1.99 | -11.16 | 1226.67 | 0.05 | 0.0 | -87.5 | 4.86 | 2.1 | 21.8 | 0.23 | 0.0 | 109.09 | 0.16 | 0.0 | 23.08 | 1.29 | 53.57 | -10.42 | 1.67 | 35.77 | -1.18 | -0.03 | 88.0 | 57.14 | 1.26 | 113.56 | -8.03 | 0.02 | -11.26 | -68.12 |
| 23Q2 (15) | 3.77 | 4.14 | 39.63 | 0.71 | 39.22 | -72.37 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.33 | 18.75 | 22.02 | 0.2 | 53.85 | -84.5 | 1.23 | -1.6 | 6.03 | 23.56 | -6.12 | 0.35 | 2.2 | 3.77 | 0.0 | 0.44 | 10.0 | 25.71 | 2.24 | -21.4 | 918.18 | 0.05 | 0.0 | -87.18 | 4.76 | 19.3 | 19.3 | 0.23 | 109.09 | 109.09 | 0.16 | 23.08 | 23.08 | 0.84 | -39.57 | -35.38 | 1.23 | -24.54 | -20.13 | -0.25 | -78.57 | -56.25 | 0.59 | -52.8 | -48.25 | 0.02 | -20.95 | -65.38 |
| 23Q1 (14) | 3.62 | 26.13 | 88.54 | 0.51 | -79.84 | -80.75 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.12 | -16.42 | -5.08 | 0.13 | 172.22 | 1200.0 | 1.25 | -7.41 | -3.1 | 25.10 | -6.29 | 4.1 | 2.12 | 0.47 | -2.75 | 0.4 | 5.26 | 17.65 | 2.85 | 5600.0 | 996.15 | 0.05 | 0.0 | -87.5 | 3.99 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.39 | 10.32 | 0 | 1.63 | 8.67 | 552.0 | -0.14 | 12.5 | -16.67 | 1.25 | 13.64 | 1141.67 | 0.02 | -9.63 | -66.15 |
| 22Q4 (13) | 2.87 | 4.74 | 62.15 | 2.53 | 2.02 | -4.53 | 0.24 | 41.18 | 50.0 | 0 | 0 | 0 | 1.34 | -6.29 | -2.19 | -0.18 | -228.57 | -500.0 | 1.35 | -10.0 | 3.05 | 26.79 | -9.46 | 15.32 | 2.11 | 0.48 | -7.46 | 0.38 | 5.56 | 15.15 | 0.05 | -66.67 | -82.76 | 0.05 | -87.5 | -87.18 | 3.99 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.26 | -12.5 | 0 | 1.5 | -11.24 | 525.0 | -0.16 | -128.57 | 38.46 | 1.1 | -19.71 | 523.08 | 0.03 | -49.71 | -63.7 |
| 22Q3 (12) | 2.74 | 1.48 | 153.7 | 2.48 | -3.5 | -14.19 | 0.17 | 30.77 | 0.0 | 0 | 0 | 0 | 1.43 | 31.19 | 10.0 | 0.14 | -89.15 | 0 | 1.5 | 29.31 | 20.97 | 29.59 | 25.99 | 39.34 | 2.1 | -4.55 | -4.11 | 0.36 | 2.86 | 12.5 | 0.15 | -31.82 | -54.55 | 0.4 | 2.56 | -4.76 | 3.99 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.44 | 10.77 | 3500.0 | 1.69 | 9.74 | 503.57 | -0.07 | 56.25 | 75.86 | 1.37 | 20.18 | 648.0 | 0.05 | -3.63 | -34.93 |
| 22Q2 (11) | 2.7 | 40.62 | 75.32 | 2.57 | -3.02 | -14.05 | 0.13 | -13.33 | 30.0 | 0 | 0 | 0 | 1.09 | -7.63 | -27.33 | 1.29 | 12800.0 | 6350.0 | 1.16 | -10.08 | -10.08 | 23.48 | -2.61 | 5.03 | 2.2 | 0.92 | 2.8 | 0.35 | 2.94 | 9.38 | 0.22 | -15.38 | 15.79 | 0.39 | -2.5 | -9.3 | 3.99 | 0.0 | 0.0 | 0.11 | 0.0 | -63.33 | 0.13 | 0.0 | 0.0 | 1.3 | 0 | 966.67 | 1.54 | 516.0 | 450.0 | -0.16 | -33.33 | 42.86 | 1.14 | 1050.0 | 365.12 | 0.05 | -22.71 | -32.74 |
| 22Q1 (10) | 1.92 | 8.47 | 48.84 | 2.65 | 0.0 | -16.93 | 0.15 | -6.25 | 114.29 | 0 | 0 | 0 | 1.18 | -13.87 | -19.73 | 0.01 | 133.33 | 200.0 | 1.29 | -1.53 | 0.78 | 24.11 | 3.81 | -0.35 | 2.18 | -4.39 | 3.32 | 0.34 | 3.03 | 6.25 | 0.26 | -10.34 | 1200.0 | 0.4 | 2.56 | -9.09 | 3.99 | 0.0 | 0.0 | 0.11 | 0.0 | -63.33 | 0.13 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.25 | 4.17 | -7.41 | -0.12 | 53.85 | 52.0 | -0.12 | 53.85 | 71.43 | 0.07 | -3.08 | -10.44 |
| 21Q4 (9) | 1.77 | 63.89 | 12.74 | 2.65 | -8.3 | -14.52 | 0.16 | -5.88 | 77.78 | 0 | 0 | 0 | 1.37 | 5.38 | -12.74 | -0.03 | 0 | -50.0 | 1.31 | 5.65 | 6.5 | 23.23 | 9.39 | -9.74 | 2.28 | 4.11 | 12.87 | 0.33 | 3.12 | 3.12 | 0.29 | -12.12 | 866.67 | 0.39 | -7.14 | -13.33 | 3.99 | 0.0 | 0.0 | 0.11 | 0.0 | -63.33 | 0.13 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 0.24 | -14.29 | 0.0 | -0.26 | 10.34 | -30.0 | -0.26 | -4.0 | 33.33 | 0.07 | -9.87 | -9.48 |
| 21Q3 (8) | 1.08 | -29.87 | -28.95 | 2.89 | -3.34 | -4.3 | 0.17 | 70.0 | 70.0 | 0 | 0 | 0 | 1.3 | -13.33 | 5.69 | 0 | -100.0 | 100.0 | 1.24 | -3.88 | 20.39 | 21.23 | -5.03 | -1.05 | 2.19 | 2.34 | 7.88 | 0.32 | 0.0 | 0.0 | 0.33 | 73.68 | 560.0 | 0.42 | -2.33 | -6.67 | 3.99 | 0.0 | 0.0 | 0.11 | -63.33 | -63.33 | 0.13 | 0.0 | 0.0 | 0.04 | 126.67 | 123.53 | 0.28 | 0.0 | 7.69 | -0.29 | -3.57 | -7.41 | -0.25 | 41.86 | 43.18 | 0.08 | -0.39 | 1.68 |
| 21Q2 (7) | 1.54 | 19.38 | -7.23 | 2.99 | -6.27 | 10.33 | 0.1 | 42.86 | -9.09 | 0 | 0 | 0 | 1.5 | 2.04 | 47.06 | 0.02 | 300.0 | 200.0 | 1.29 | 0.78 | 43.33 | 22.36 | -7.6 | 0 | 2.14 | 1.42 | 15.05 | 0.32 | 0.0 | 0.0 | 0.19 | 850.0 | 216.67 | 0.43 | -2.27 | -4.44 | 3.99 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.15 | 11.76 | -150.0 | 0.28 | 3.7 | -26.32 | -0.28 | -12.0 | 9.68 | -0.43 | -2.38 | -16.22 | 0.08 | 2.91 | 9.02 |
| 21Q1 (6) | 1.29 | -17.83 | -19.38 | 3.19 | 2.9 | 22.22 | 0.07 | -22.22 | -36.36 | 0 | 0 | 0 | 1.47 | -6.37 | 53.12 | -0.01 | 50.0 | 75.0 | 1.28 | 4.07 | 23.08 | 24.20 | -5.97 | 0 | 2.11 | 4.46 | 14.67 | 0.32 | 0.0 | 3.23 | 0.02 | -33.33 | -77.78 | 0.44 | -2.22 | -6.38 | 3.99 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.17 | 10.53 | -466.67 | 0.27 | 12.5 | -32.5 | -0.25 | -25.0 | 3.85 | -0.42 | -7.69 | -44.83 | 0.08 | -2.03 | 7.66 |
| 20Q4 (5) | 1.57 | 3.29 | 7.53 | 3.1 | 2.65 | 18.77 | 0.09 | -10.0 | -18.18 | 0 | 0 | 0 | 1.57 | 27.64 | -1.26 | -0.02 | 81.82 | -300.0 | 1.23 | 19.42 | -3.91 | 25.73 | 19.92 | 0 | 2.02 | -0.49 | 4.66 | 0.32 | 0.0 | 3.23 | 0.03 | -40.0 | -75.0 | 0.45 | 0.0 | 246.15 | 3.99 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.19 | -11.76 | -2000.0 | 0.24 | -7.69 | -45.45 | -0.2 | 25.93 | 16.67 | -0.39 | 11.36 | -69.57 | 0.08 | 1.24 | 0 |
| 20Q3 (4) | 1.52 | -8.43 | 0.0 | 3.02 | 11.44 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 1.23 | 20.59 | 0.0 | -0.11 | -450.0 | 0.0 | 1.03 | 14.44 | 0.0 | 21.46 | 0 | 0.0 | 2.03 | 9.14 | 0.0 | 0.32 | 0.0 | 0.0 | 0.05 | -16.67 | 0.0 | 0.45 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.17 | -183.33 | 0.0 | 0.26 | -31.58 | 0.0 | -0.27 | 12.9 | 0.0 | -0.44 | -18.92 | 0.0 | 0.08 | 6.8 | 0.0 |
