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) | 12.95 | -4.15 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 17.1 | -1.44 | 0.12 | -78.18 | 1.53 | 0.66 | 8.95 | 2.13 | 6.62 | -28.28 | 0.36 | -2.7 | 0 | 0 | 2.3 | -6.5 | 34.34 | 0.0 | 0.31 | 24.0 | 0.28 | -65.85 | 1.74 | 13.73 | 2.32 | -10.77 | -0.5 | 0 | 1.24 | 18.1 | 0.04 | 278.48 |
| 2022 (9) | 13.51 | -6.57 | 0.5 | 0.0 | 0 | 0 | 0 | 0 | 17.35 | -5.81 | 0.55 | -71.94 | 1.52 | -25.49 | 8.76 | -20.9 | 9.23 | 40.49 | 0.37 | 2.78 | 0 | 0 | 2.46 | -0.81 | 34.34 | 0.0 | 0.25 | 1150.0 | 0.82 | 382.35 | 1.53 | -19.47 | 2.6 | 24.4 | -0.48 | 0 | 1.05 | -9.48 | 0.01 | 26.01 |
| 2021 (8) | 14.46 | -16.46 | 0.5 | 66.67 | 0 | 0 | 0 | 0 | 18.42 | 5.62 | 1.96 | 237.93 | 2.04 | -15.0 | 11.07 | -19.52 | 6.57 | 28.57 | 0.36 | 0.0 | 0 | 0 | 2.48 | -6.06 | 34.34 | 0.0 | 0.02 | 0 | 0.17 | 325.0 | 1.9 | 1800.0 | 2.09 | 1293.33 | -0.74 | 0 | 1.16 | 0 | 0.01 | 16.24 |
| 2020 (7) | 17.31 | 23.64 | 0.3 | -88.1 | 0 | 0 | 0 | 0 | 17.44 | -45.07 | 0.58 | 1350.0 | 2.4 | -71.29 | 13.76 | -47.74 | 5.11 | -24.63 | 0.36 | -2.7 | 0 | 0 | 2.64 | -7.37 | 34.34 | 0.0 | 0 | 0 | 0.04 | 0 | 0.1 | 150.0 | 0.15 | 275.0 | -0.55 | 0 | -0.45 | 0 | 0.01 | -78.27 |
| 2019 (6) | 14.0 | -8.62 | 2.52 | 869.23 | 0 | 0 | 0 | 0 | 31.75 | -24.49 | 0.04 | 0 | 8.36 | 35.28 | 26.33 | 79.16 | 6.78 | -28.71 | 0.37 | -7.5 | 0 | 0 | 2.85 | 2490.91 | 34.34 | 0.0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0.04 | 0 | -1.08 | 0 | -1.04 | 0 | 0.03 | 0 |
| 2018 (5) | 15.32 | -16.15 | 0.26 | -84.71 | 0 | 0 | 0 | 0 | 42.05 | -11.68 | -1.36 | 0 | 6.18 | -51.91 | 14.70 | -45.55 | 9.51 | 73.54 | 0.4 | -9.09 | 0 | 0 | 0.11 | -21.43 | 34.34 | 1.18 | 0 | 0 | 0 | 0 | -0.52 | 0 | -0.52 | 0 | -0.81 | 0 | -1.33 | 0 | 0.00 | 0 |
| 2017 (4) | 18.27 | -3.38 | 1.7 | -39.07 | 0 | 0 | 0 | 0 | 47.61 | 13.65 | -1.5 | 0 | 12.85 | -16.07 | 26.99 | -26.15 | 5.48 | -15.69 | 0.44 | 0 | 0 | 0 | 0.14 | 27.27 | 33.94 | -2.53 | 0 | 0 | 0 | 0 | -1.5 | 0 | -1.5 | 0 | -0.08 | 0 | -1.58 | 0 | 0.00 | 0 |
| 2016 (3) | 18.91 | -12.09 | 2.79 | 1295.0 | 0 | 0 | 0 | 0 | 41.89 | -16.67 | -0.99 | 0 | 15.31 | 42.82 | 36.55 | 71.39 | 6.5 | 27.7 | 0 | 0 | 0 | 0 | 0.11 | 37.5 | 34.82 | -0.03 | 0.79 | 0.0 | 0 | 0 | -1.69 | 0 | -0.89 | 0 | 1.89 | -10.85 | 0.2 | -86.01 | 0.00 | 0 |
| 2015 (2) | 21.51 | -11.3 | 0.2 | -93.33 | 0 | 0 | 0 | 0 | 50.27 | -25.72 | -2.13 | 0 | 10.72 | -33.87 | 21.32 | -10.96 | 5.09 | -28.71 | 0 | 0 | 0 | 0 | 0.08 | -52.94 | 34.83 | -0.06 | 0.79 | 0.0 | 0 | 0 | -0.69 | 0 | 0.1 | -95.54 | 2.12 | 66.93 | 1.43 | -0.69 | -0.01 | 0 |
| 2014 (1) | 24.25 | 64.52 | 3.0 | -67.43 | 0 | 0 | 0 | 0 | 67.68 | -58.56 | -2.47 | 0 | 16.21 | -67.79 | 23.95 | -22.26 | 7.14 | -15.5 | 0 | 0 | 0 | 0 | 0.17 | 0.0 | 34.85 | -0.54 | 0.79 | 139.39 | 1.28 | -40.47 | 0.17 | -96.34 | 2.24 | -68.58 | 1.27 | 0 | 1.44 | -53.55 | -0.01 | 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) | 9.77 | -20.11 | -36.48 | 0.5 | 0.0 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.99 | -6.34 | -12.31 | -0.07 | -800.0 | -170.0 | 1.74 | -6.95 | -2.25 | 10.22 | -3.89 | -3.68 | 6.91 | 9.16 | -7.25 | 0.37 | -2.63 | 0.0 | 0 | 0 | 0 | 2.14 | -2.28 | -6.96 | 34.34 | 0.0 | 0.0 | 0.33 | 6.45 | 6.45 | 0.24 | -14.29 | -14.29 | 1.34 | -4.29 | -28.72 | 1.91 | -3.54 | -22.67 | 0.05 | -79.17 | 112.2 | 1.39 | -15.24 | -5.44 | 0.04 | -4.58 | 161.8 |
| 24Q2 (19) | 12.23 | 8.81 | -19.65 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.26 | -3.84 | 7.3 | 0.01 | -95.65 | -91.67 | 1.87 | -21.76 | 0.0 | 10.63 | -23.05 | -6.99 | 6.33 | 0.48 | -19.67 | 0.38 | 2.7 | 5.56 | 0 | 0 | 0 | 2.19 | -2.23 | -7.2 | 34.34 | 0.0 | 0.0 | 0.31 | 0.0 | 19.23 | 0.28 | 0.0 | -41.67 | 1.4 | -28.93 | -15.66 | 1.98 | -22.35 | -17.5 | 0.24 | 2500.0 | 185.71 | 1.64 | -16.33 | 18.84 | 0.04 | -6.01 | 232.7 |
| 24Q1 (18) | 11.24 | -13.2 | -21.07 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.43 | 1.84 | 4.73 | 0.23 | 675.0 | 428.57 | 2.39 | 56.21 | 51.27 | 13.82 | 54.4 | 51.7 | 6.3 | -4.83 | -27.25 | 0.37 | 2.78 | 0.0 | 0 | 0 | 0 | 2.24 | -2.61 | -7.05 | 34.34 | 0.0 | 0.0 | 0.31 | 0.0 | 24.0 | 0.28 | 0.0 | -65.85 | 1.97 | 13.22 | 4.23 | 2.55 | 9.91 | -13.85 | -0.01 | 98.0 | 97.96 | 1.96 | 58.06 | 40.0 | 0.04 | -1.85 | 265.84 |
| 23Q4 (17) | 12.95 | -15.8 | -4.15 | 0.5 | -50.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.35 | -4.4 | 7.94 | -0.04 | -140.0 | 84.0 | 1.53 | -14.04 | 0.66 | 8.95 | -15.65 | 2.07 | 6.62 | -11.14 | -28.28 | 0.36 | -2.7 | -2.7 | 0 | 0 | 0 | 2.3 | 0.0 | -6.5 | 34.34 | 0.0 | 0.0 | 0.31 | 0.0 | 24.0 | 0.28 | 0.0 | -65.85 | 1.74 | -7.45 | 13.73 | 2.32 | -6.07 | -10.77 | -0.5 | -21.95 | -4.17 | 1.24 | -15.65 | 18.1 | 0.04 | 197.41 | 278.48 |
| 23Q3 (16) | 15.38 | 1.05 | 3.78 | 1.0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.55 | 14.61 | 10.17 | 0.1 | -16.67 | -73.68 | 1.78 | -4.81 | 4.09 | 10.61 | -7.2 | 14.95 | 7.45 | -5.46 | -19.11 | 0.37 | 2.78 | 0.0 | 0 | 0 | 0 | 2.3 | -2.54 | -1.71 | 34.34 | 0.0 | 0.0 | 0.31 | 19.23 | 24.0 | 0.28 | -41.67 | -65.85 | 1.88 | 13.25 | 2.73 | 2.47 | 2.92 | -14.53 | -0.41 | -46.43 | 34.92 | 1.47 | 6.52 | 22.5 | 0.01 | 21.27 | 59.29 |
| 23Q2 (15) | 15.22 | 6.88 | 6.58 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.97 | -6.15 | -19.96 | 0.12 | 271.43 | -68.42 | 1.87 | 18.35 | 3.31 | 11.43 | 25.52 | 21.69 | 7.88 | -9.01 | -3.55 | 0.36 | -2.7 | -2.7 | 0 | 0 | 0 | 2.36 | -2.07 | -0.84 | 34.34 | 0.0 | 0.0 | 0.26 | 4.0 | 23.81 | 0.48 | -41.46 | -35.14 | 1.66 | -12.17 | 5.73 | 2.4 | -18.92 | -4.38 | -0.28 | 42.86 | 65.85 | 1.38 | -1.43 | 84.0 | 0.01 | 3.35 | 33.51 |
| 23Q1 (14) | 14.24 | 5.4 | 18.27 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.23 | 4.96 | 0.24 | -0.07 | 72.0 | -275.0 | 1.58 | 3.95 | -11.24 | 9.11 | 3.89 | -4.33 | 8.66 | -6.18 | 18.96 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0 | 2.41 | -2.03 | -0.82 | 34.34 | 0.0 | 0.0 | 0.25 | 0.0 | 1150.0 | 0.82 | 0.0 | 382.35 | 1.89 | 23.53 | -2.58 | 2.96 | 13.85 | 38.97 | -0.49 | -2.08 | 27.94 | 1.4 | 33.33 | 11.11 | 0.01 | 1.54 | 28.34 |
| 22Q4 (13) | 13.51 | -8.84 | -6.57 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.03 | -2.42 | -22.8 | -0.25 | -165.79 | -114.29 | 1.52 | -11.11 | -25.49 | 8.77 | -5.01 | -20.85 | 9.23 | 0.22 | 40.49 | 0.37 | 0.0 | 2.78 | 0 | 0 | 0 | 2.46 | 5.13 | -0.81 | 34.34 | 0.0 | 0.0 | 0.25 | 0.0 | 1150.0 | 0.82 | 0.0 | 382.35 | 1.53 | -16.39 | -19.47 | 2.6 | -10.03 | 24.4 | -0.48 | 23.81 | 35.14 | 1.05 | -12.5 | -9.48 | 0.01 | 25.17 | 26.01 |
| 22Q3 (12) | 14.82 | 3.78 | 15.6 | 0.5 | 0.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 4.13 | -16.73 | -15.2 | 0.38 | 0.0 | 137.5 | 1.71 | -5.52 | -23.32 | 9.23 | -1.75 | -25.88 | 9.21 | 12.73 | 56.9 | 0.37 | 0.0 | 5.71 | 0 | 0 | 0 | 2.34 | -1.68 | -6.4 | 34.34 | 0.0 | 0.0 | 0.25 | 19.05 | 1150.0 | 0.82 | 10.81 | 382.35 | 1.83 | 16.56 | 916.67 | 2.89 | 15.14 | 681.08 | -0.63 | 23.17 | 35.05 | 1.2 | 60.0 | 251.9 | 0.01 | 1.64 | 7.8 |
| 22Q2 (11) | 14.28 | 18.6 | 7.21 | 0.5 | 0.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 4.96 | 17.54 | 12.98 | 0.38 | 850.0 | 1800.0 | 1.81 | 1.69 | -18.83 | 9.39 | -1.32 | -28.73 | 8.17 | 12.23 | 44.09 | 0.37 | 0.0 | 2.78 | 0 | 0 | 0 | 2.38 | -2.06 | -6.3 | 34.34 | 0.0 | 0.0 | 0.21 | 950.0 | 0 | 0.74 | 335.29 | 1750.0 | 1.57 | -19.07 | 946.67 | 2.51 | 17.84 | 1221.05 | -0.82 | -20.59 | -1.23 | 0.75 | -40.48 | 213.64 | 0.01 | -0.66 | 10.01 |
| 22Q1 (10) | 12.04 | -16.74 | -21.82 | 0.5 | 0.0 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 4.22 | -19.16 | 7.11 | 0.04 | -97.71 | 100.0 | 1.78 | -12.75 | -2.73 | 9.52 | -14.05 | -14.02 | 7.28 | 10.81 | 39.46 | 0.37 | 2.78 | 2.78 | 0 | 0 | 0 | 2.43 | -2.02 | -6.18 | 34.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.17 | 0.0 | 325.0 | 1.94 | 2.11 | 1516.67 | 2.13 | 1.91 | 1231.25 | -0.68 | 8.11 | -23.64 | 1.26 | 8.62 | 393.02 | 0.01 | -0.3 | 11.46 |
| 21Q4 (9) | 14.46 | 12.79 | -16.46 | 0.5 | 66.67 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 5.22 | 7.19 | 10.83 | 1.75 | 993.75 | 118.75 | 2.04 | -8.52 | -15.0 | 11.07 | -11.05 | -19.52 | 6.57 | 11.93 | 28.57 | 0.36 | 2.86 | 0.0 | 0 | 0 | 0 | 2.48 | -0.8 | -6.06 | 34.34 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.17 | 0.0 | 325.0 | 1.9 | 955.56 | 1800.0 | 2.09 | 464.86 | 1293.33 | -0.74 | 23.71 | -34.55 | 1.16 | 246.84 | 357.78 | 0.01 | 7.09 | 16.24 |
| 21Q3 (8) | 12.82 | -3.75 | -5.39 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.87 | 10.93 | 25.52 | 0.16 | 700.0 | 220.0 | 2.23 | 0.0 | -55.22 | 12.45 | -5.53 | -50.52 | 5.87 | 3.53 | 1.56 | 0.35 | -2.78 | -2.78 | 0 | 0 | 0 | 2.5 | -1.57 | -6.72 | 34.34 | 0.0 | 0.0 | 0.02 | 0 | 0 | 0.17 | 325.0 | 325.0 | 0.18 | 20.0 | 124.66 | 0.37 | 94.74 | 154.41 | -0.97 | -19.75 | -61.67 | -0.79 | -19.7 | 40.6 | 0.01 | 3.72 | -5.51 |
| 21Q2 (7) | 13.32 | -13.51 | 0.68 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.39 | 11.42 | 9.75 | 0.02 | 0.0 | -87.5 | 2.23 | 21.86 | -52.65 | 13.18 | 19.05 | 0 | 5.67 | 8.62 | -9.28 | 0.36 | 0.0 | 2.86 | 0 | 0 | 0 | 2.54 | -1.93 | -5.58 | 34.34 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 0.15 | 25.0 | 120.0 | 0.19 | 18.75 | 126.76 | -0.81 | -47.27 | -145.45 | -0.66 | -53.49 | 38.89 | 0.01 | 0.65 | 11.54 |
| 21Q1 (6) | 15.4 | -11.03 | 21.55 | 0.3 | 0.0 | -84.46 | 0 | 0 | 0 | 0 | 0 | 0 | 3.94 | -16.35 | -18.76 | 0.02 | -97.5 | 104.65 | 1.83 | -23.75 | -76.2 | 11.07 | -19.55 | 0 | 5.22 | 2.15 | -13.72 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | -1.89 | -5.47 | 34.34 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 0.12 | 20.0 | 131.58 | 0.16 | 6.67 | 142.11 | -0.55 | 0.0 | 52.17 | -0.43 | 4.44 | 71.9 | 0.01 | 3.97 | -77.36 |
| 20Q4 (5) | 17.31 | 27.75 | 23.64 | 0.3 | 0.0 | -88.1 | 0 | 0 | 0 | 0 | 0 | 0 | 4.71 | 21.39 | -33.29 | 0.8 | 1500.0 | 515.38 | 2.4 | -51.81 | -71.29 | 13.76 | -45.31 | 0 | 5.11 | -11.59 | -24.63 | 0.36 | 0.0 | -2.7 | 0 | 0 | 0 | 2.64 | -1.49 | -6.05 | 34.34 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 0.1 | 113.7 | 150.0 | 0.15 | 122.06 | 275.0 | -0.55 | 8.33 | 49.07 | -0.45 | 66.17 | 56.73 | 0.01 | -12.95 | -77.52 |
| 20Q3 (4) | 13.55 | 2.42 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.88 | -3.0 | 0.0 | 0.05 | -68.75 | 0.0 | 4.98 | 5.73 | 0.0 | 25.16 | 0 | 0.0 | 5.78 | -7.52 | 0.0 | 0.36 | 2.86 | 0.0 | 0 | 0 | 0.0 | 2.68 | -0.37 | 0.0 | 34.34 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.73 | 2.67 | 0.0 | -0.68 | 4.23 | 0.0 | -0.6 | -81.82 | 0.0 | -1.33 | -23.15 | 0.0 | 0.01 | 22.44 | 0.0 |
