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) | 3.09 | 30.38 | 2.6 | -64.19 | 0.99 | 35.62 | 0 | 0 | 42.76 | -19.49 | -1.6 | 0 | 3.61 | -2.17 | 8.44 | 21.51 | 7.39 | -16.02 | 0.04 | 0.0 | 0.2 | -61.54 | 0.04 | -33.33 | 8.39 | 42.44 | 0 | 0 | 0 | 0 | -2.32 | 0 | -2.32 | 0 | -0.16 | 0 | -2.48 | 0 | -0.00 | 0 |
| 2022 (9) | 2.37 | -50.31 | 7.26 | 81.5 | 0.73 | 0.0 | 0 | 0 | 53.11 | -39.81 | -1.96 | 0 | 3.69 | -10.65 | 6.95 | 48.43 | 8.8 | 35.18 | 0.04 | 0.0 | 0.52 | -49.02 | 0.06 | 0.0 | 5.89 | 9.89 | 0.23 | 0 | 0 | 0 | -0.96 | 0 | -0.73 | 0 | -0.07 | 0 | -1.03 | 0 | -0.00 | 0 |
| 2021 (8) | 4.77 | 60.61 | 4.0 | 23.46 | 0.73 | -15.12 | 0 | 0 | 88.23 | 94.0 | 4.35 | 1511.11 | 4.13 | 67.21 | 4.68 | -13.81 | 6.51 | 39.7 | 0.04 | 0.0 | 1.02 | 41.67 | 0.06 | 50.0 | 5.36 | 0.0 | 0 | 0 | 0 | 0 | 2.28 | 0 | 2.28 | 0 | -0.11 | 0 | 2.17 | 0 | -0.00 | 0 |
| 2020 (7) | 2.97 | 40.76 | 3.24 | -35.97 | 0.86 | 43.33 | 0 | 0 | 45.48 | 24.95 | 0.27 | 0 | 2.47 | 2.49 | 5.43 | -17.97 | 4.66 | 7.87 | 0.04 | 33.33 | 0.72 | 46.94 | 0.04 | -55.56 | 5.36 | 0.0 | 0 | 0 | 0 | 0 | -2.08 | 0 | -2.08 | 0 | -0.11 | 0 | -2.19 | 0 | -0.00 | 0 |
| 2019 (6) | 2.11 | 15.3 | 5.06 | 2.22 | 0.6 | 172.73 | 0 | 0 | 36.4 | 9.34 | -0.19 | 0 | 2.41 | 1.69 | 6.62 | -7.0 | 4.32 | 9.09 | 0.03 | 0.0 | 0.49 | 276.92 | 0.09 | -52.63 | 5.36 | 0.0 | 0 | 0 | 0 | 0 | -2.39 | 0 | -2.39 | 0 | -0.12 | 0 | -2.51 | 0 | -0.09 | 0 |
| 2018 (5) | 1.83 | 8.28 | 4.95 | -12.39 | 0.22 | 0 | 0 | 0 | 33.29 | 13.12 | -0.6 | 0 | 2.37 | -22.3 | 7.12 | -31.31 | 3.96 | 0.51 | 0.03 | -66.67 | 0.13 | 0 | 0.19 | 11.76 | 5.36 | 0.0 | 0 | 0 | 0 | 0 | -2.2 | 0 | -2.2 | 0 | -0.09 | 0 | -2.29 | 0 | -0.11 | 0 |
| 2017 (4) | 1.69 | 38.52 | 5.65 | 3.86 | 0 | 0 | 0 | 0 | 29.43 | 6.44 | -0.58 | 0 | 3.05 | 44.55 | 10.36 | 35.81 | 3.94 | -13.02 | 0.09 | -82.35 | 0 | 0 | 0.17 | -63.04 | 5.36 | -50.0 | 0 | 0 | 0 | 0 | -1.68 | 0 | -1.68 | 0 | 0.04 | -20.0 | -1.64 | 0 | -0.02 | 0 |
| 2016 (3) | 1.22 | -44.29 | 5.44 | 34.99 | 0.31 | 3.33 | 0 | 0 | 27.65 | 11.63 | -2.08 | 0 | 2.11 | 21.26 | 7.63 | 8.63 | 4.53 | -2.79 | 0.51 | 5000.0 | 0 | 0 | 0.46 | 76.92 | 10.72 | 0.0 | 0 | 0 | 0 | 0 | -6.44 | 0 | -6.44 | 0 | 0.05 | 25.0 | -6.39 | 0 | 0.05 | 69.22 |
| 2015 (2) | 2.19 | 10.61 | 4.03 | -27.52 | 0.3 | -6.25 | 0 | 0 | 24.77 | 16.35 | 0.52 | 0 | 1.74 | -22.67 | 7.02 | -33.53 | 4.66 | 4.48 | 0.01 | 0.0 | 0.11 | -15.38 | 0.26 | 18.18 | 10.72 | 0.0 | 0 | 0 | 0 | 0 | -4.37 | 0 | -4.37 | 0 | 0.04 | 0.0 | -4.33 | 0 | 0.03 | 54.38 |
| 2014 (1) | 1.98 | -3.41 | 5.56 | 79.35 | 0.32 | 0 | 0 | 0 | 21.29 | 5.97 | -1.35 | 0 | 2.25 | 14.8 | 10.57 | 8.33 | 4.46 | 9.31 | 0.01 | -66.67 | 0.13 | 0 | 0.22 | 4.76 | 10.72 | 0.0 | 0 | 0 | 0 | 0 | -4.84 | 0 | -4.84 | 0 | 0.04 | 100.0 | -4.8 | 0 | 0.02 | 122.06 |
| 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) | 4.26 | 57.2 | -1.16 | 4.96 | -15.79 | -32.88 | 0.77 | 42.59 | -36.36 | 0 | 0 | 0 | 10.08 | 40.19 | 4.35 | -0.94 | 29.32 | -176.47 | 2.43 | -20.33 | -24.3 | 5.54 | -21.09 | -37.23 | 23.27 | 2.65 | 196.06 | 0.04 | 0.0 | 0.0 | 0.57 | 612.5 | 39.02 | 0.07 | 75.0 | 16.67 | 8.39 | 0.0 | 42.44 | 0 | 0 | 0 | 0 | 0 | 0 | -3.11 | -43.32 | -32.91 | -3.11 | -43.32 | -32.91 | 0.02 | 140.0 | 133.33 | -3.09 | -39.19 | -28.75 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | 2.71 | -23.88 | 21.52 | 5.89 | 8.47 | -21.78 | 0.54 | -33.33 | -52.21 | 0 | 0 | 0 | 7.19 | -23.51 | -11.78 | -1.33 | -58.33 | -133.33 | 3.05 | -5.86 | 17.76 | 7.02 | -3.79 | 16.19 | 22.67 | 15.08 | 147.22 | 0.04 | 0.0 | 0.0 | 0.08 | -20.0 | -85.71 | 0.04 | 33.33 | -33.33 | 8.39 | 0.0 | 42.44 | 0 | 0 | 0 | 0 | 0 | 0 | -2.17 | 31.33 | -9.05 | -2.17 | 31.33 | -9.05 | -0.05 | 37.5 | 70.59 | -2.22 | 31.48 | -2.78 | -0.00 | -16.19 | 53.55 |
| 24Q1 (18) | 3.56 | 15.21 | 33.33 | 5.43 | 108.85 | -31.7 | 0.81 | -18.18 | -20.59 | 0 | 0 | 0 | 9.4 | -45.41 | 21.45 | -0.84 | -8500.0 | -21.74 | 3.24 | -10.25 | 23.66 | 7.29 | -13.6 | 27.31 | 19.7 | 166.58 | 164.78 | 0.04 | 0.0 | 0.0 | 0.1 | -50.0 | -85.29 | 0.03 | -25.0 | -62.5 | 8.39 | 0.0 | 42.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | -3.16 | -36.21 | -91.52 | -3.16 | -36.21 | -122.54 | -0.08 | 50.0 | -60.0 | -3.24 | -30.65 | -90.59 | -0.00 | -8.25 | 52.73 |
| 23Q4 (17) | 3.09 | -28.31 | 30.38 | 2.6 | -64.82 | -64.19 | 0.99 | -18.18 | 35.62 | 0 | 0 | 0 | 17.22 | 78.26 | 58.86 | 0.01 | 102.94 | 101.11 | 3.61 | 12.46 | -2.17 | 8.44 | -4.31 | 21.48 | 7.39 | -5.98 | -16.02 | 0.04 | 0.0 | 0.0 | 0.2 | -51.22 | -61.54 | 0.04 | -33.33 | -33.33 | 8.39 | 42.44 | 42.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | -2.32 | 0.85 | -141.67 | -2.32 | 0.85 | -217.81 | -0.16 | -166.67 | -128.57 | -2.48 | -3.33 | -140.78 | -0.00 | 65.45 | 49.6 |
| 23Q3 (16) | 4.31 | 93.27 | 189.26 | 7.39 | -1.86 | 1.93 | 1.21 | 7.08 | 95.16 | 0 | 0 | 0 | 9.66 | 18.53 | -40.22 | -0.34 | 40.35 | 46.88 | 3.21 | 23.94 | -50.92 | 8.82 | 46.08 | -14.65 | 7.86 | -14.29 | -41.26 | 0.04 | 0.0 | 0.0 | 0.41 | -26.79 | -26.79 | 0.06 | 0.0 | -14.29 | 5.89 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -2.34 | -17.59 | -2825.0 | -2.34 | -17.59 | -1660.0 | -0.06 | 64.71 | 0 | -2.4 | -11.11 | -2900.0 | -0.00 | -6.88 | -73.07 |
| 23Q2 (15) | 2.23 | -16.48 | -11.16 | 7.53 | -5.28 | 5.46 | 1.13 | 10.78 | 73.85 | 0 | 0 | 0 | 8.15 | 5.3 | -25.91 | -0.57 | 17.39 | 14.93 | 2.59 | -1.15 | -19.31 | 6.04 | 5.42 | 30.52 | 9.17 | 23.25 | -19.42 | 0.04 | 0.0 | 0.0 | 0.56 | -17.65 | -20.0 | 0.06 | -25.0 | 50.0 | 5.89 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -1.99 | -20.61 | -455.36 | -1.99 | -40.14 | -351.9 | -0.17 | -240.0 | -325.0 | -2.16 | -27.06 | -515.38 | -0.00 | -18.23 | -78.02 |
| 23Q1 (14) | 2.67 | 12.66 | 8.1 | 7.95 | 9.5 | 18.13 | 1.02 | 39.73 | 50.0 | 0 | 0 | 0 | 7.74 | -28.6 | -48.78 | -0.69 | 23.33 | -376.0 | 2.62 | -29.0 | -27.82 | 5.73 | -17.56 | 37.2 | 7.44 | -15.45 | -18.15 | 0.04 | 0.0 | 0.0 | 0.68 | 30.77 | -20.93 | 0.08 | 33.33 | 60.0 | 5.89 | 0.0 | 9.89 | 0.23 | 0.0 | 0 | 0 | 0 | 0 | -1.65 | -71.88 | -165.22 | -1.42 | -94.52 | -156.13 | -0.05 | 28.57 | -225.0 | -1.7 | -65.05 | -166.15 | -0.00 | -15.42 | -79.59 |
| 22Q4 (13) | 2.37 | 59.06 | -50.31 | 7.26 | 0.14 | 81.5 | 0.73 | 17.74 | 0.0 | 0 | 0 | 0 | 10.84 | -32.92 | -48.41 | -0.9 | -40.62 | -212.5 | 3.69 | -43.58 | -10.65 | 6.95 | -32.77 | 48.43 | 8.8 | -34.23 | 35.18 | 0.04 | 0.0 | 0.0 | 0.52 | -7.14 | -49.02 | 0.06 | -14.29 | 0.0 | 5.89 | 0.0 | 9.89 | 0.23 | 0.0 | 0 | 0 | 0 | 0 | -0.96 | -1100.0 | -142.11 | -0.73 | -586.67 | -132.02 | -0.07 | 0 | 36.36 | -1.03 | -1187.5 | -147.47 | -0.00 | -18.66 | -47.74 |
| 22Q3 (12) | 1.49 | -40.64 | -60.69 | 7.25 | 1.54 | 65.9 | 0.62 | -4.62 | -18.42 | 0 | 0 | 0 | 16.16 | 46.91 | -27.4 | -0.64 | 4.48 | -172.73 | 6.54 | 103.74 | 39.45 | 10.34 | 123.38 | 81.84 | 13.38 | 17.57 | 77.22 | 0.04 | 0.0 | 0.0 | 0.56 | -20.0 | -16.42 | 0.07 | 75.0 | 16.67 | 5.89 | 0.0 | 9.89 | 0.23 | 0.0 | 0 | 0 | 0 | 0 | -0.08 | -114.29 | -105.44 | 0.15 | -81.01 | -89.8 | 0 | 100.0 | 100.0 | -0.08 | -115.38 | -106.06 | -0.00 | -9.93 | -10.6 |
| 22Q2 (11) | 2.51 | 1.62 | -38.18 | 7.14 | 6.09 | 40.0 | 0.65 | -4.41 | -8.45 | 0 | 0 | 0 | 11.0 | -27.2 | -61.5 | -0.67 | -368.0 | -133.5 | 3.21 | -11.57 | -13.71 | 4.63 | 10.82 | -10.43 | 11.38 | 25.19 | 86.86 | 0.04 | 0.0 | 0.0 | 0.7 | -18.6 | 75.0 | 0.04 | -20.0 | -20.0 | 5.89 | 9.89 | 9.89 | 0.23 | 0 | 0 | 0 | 0 | 0 | 0.56 | -77.87 | -5.08 | 0.79 | -68.77 | 33.9 | -0.04 | -200.0 | 71.43 | 0.52 | -79.77 | 15.56 | -0.00 | -19.28 | 12.5 |
| 22Q1 (10) | 2.47 | -48.22 | -41.05 | 6.73 | 68.25 | 115.02 | 0.68 | -6.85 | -11.69 | 0 | 0 | 0 | 15.11 | -28.08 | -7.81 | 0.25 | -68.75 | -62.69 | 3.63 | -12.11 | 32.97 | 4.17 | -10.81 | -17.24 | 9.09 | 39.63 | -12.34 | 0.04 | 0.0 | 0.0 | 0.86 | -15.69 | 53.57 | 0.05 | -16.67 | -28.57 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.53 | 10.96 | 279.43 | 2.53 | 10.96 | 279.43 | 0.04 | 136.36 | 130.77 | 2.57 | 18.43 | 266.88 | -0.00 | 5.05 | 51.77 |
| 21Q4 (9) | 4.77 | 25.86 | 60.61 | 4.0 | -8.47 | 23.46 | 0.73 | -3.95 | -15.12 | 0 | 0 | 0 | 21.01 | -5.62 | 37.32 | 0.8 | -9.09 | 158.06 | 4.13 | -11.94 | 67.21 | 4.68 | -17.64 | -13.81 | 6.51 | -13.77 | 39.7 | 0.04 | 0.0 | 0.0 | 1.02 | 52.24 | 41.67 | 0.06 | 0.0 | 50.0 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.28 | 55.1 | 209.62 | 2.28 | 55.1 | 209.62 | -0.11 | 26.67 | 0.0 | 2.17 | 64.39 | 199.09 | -0.00 | 11.17 | 57.85 |
| 21Q3 (8) | 3.79 | -6.65 | 85.78 | 4.37 | -14.31 | -1.58 | 0.76 | 7.04 | 18.75 | 0 | 0 | 0 | 22.26 | -22.09 | 89.29 | 0.88 | -56.0 | 1566.67 | 4.69 | 26.08 | 118.14 | 5.68 | 10.03 | 6.64 | 7.55 | 23.97 | 40.33 | 0.04 | 0.0 | 0.0 | 0.67 | 67.5 | 26.42 | 0.06 | 20.0 | 50.0 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.47 | 149.15 | 160.49 | 1.47 | 149.15 | 160.49 | -0.15 | -7.14 | -25.0 | 1.32 | 193.33 | 151.76 | -0.00 | 13.02 | 0 |
| 21Q2 (7) | 4.06 | -3.1 | 90.61 | 5.1 | 62.94 | -5.9 | 0.71 | -7.79 | 18.33 | 0 | 0 | 0 | 28.57 | 74.31 | 167.76 | 2.0 | 198.51 | 1438.46 | 3.72 | 36.26 | 88.83 | 5.17 | 2.4 | 0 | 6.09 | -41.27 | 51.49 | 0.04 | 0.0 | 33.33 | 0.4 | -28.57 | -2.44 | 0.05 | -28.57 | 25.0 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.59 | 141.84 | 124.89 | 0.59 | 141.84 | 124.89 | -0.14 | -7.69 | 0.0 | 0.45 | 129.22 | 117.93 | -0.00 | 34.25 | 98.18 |
| 21Q1 (6) | 4.19 | 41.08 | 136.72 | 3.13 | -3.4 | -43.19 | 0.77 | -10.47 | 45.28 | 0 | 0 | 0 | 16.39 | 7.12 | 111.48 | 0.67 | 116.13 | 658.33 | 2.73 | 10.53 | 25.81 | 5.04 | -7.12 | 0 | 10.37 | 122.53 | 122.06 | 0.04 | 0.0 | 33.33 | 0.56 | -22.22 | 47.37 | 0.07 | 75.0 | 16.67 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.41 | 32.21 | 43.82 | -1.41 | 32.21 | 43.82 | -0.13 | -18.18 | 0.0 | -1.54 | 29.68 | 41.67 | -0.00 | 17.02 | 97.35 |
| 20Q4 (5) | 2.97 | 45.59 | 40.76 | 3.24 | -27.03 | -35.97 | 0.86 | 34.38 | 43.33 | 0 | 0 | 0 | 15.3 | 30.1 | 50.59 | 0.31 | 616.67 | 675.0 | 2.47 | 14.88 | 2.49 | 5.43 | 1.9 | 0 | 4.66 | -13.38 | 7.87 | 0.04 | 0.0 | 33.33 | 0.72 | 35.85 | 46.94 | 0.04 | 0.0 | -55.56 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.08 | 14.4 | 12.97 | -2.08 | 14.4 | 12.97 | -0.11 | 8.33 | 8.33 | -2.19 | 14.12 | 12.75 | -0.00 | 0 | 96.53 |
| 20Q3 (4) | 2.04 | -4.23 | 0.0 | 4.44 | -18.08 | 0.0 | 0.64 | 6.67 | 0.0 | 0 | 0 | 0.0 | 11.76 | 10.22 | 0.0 | -0.06 | -146.15 | 0.0 | 2.15 | 9.14 | 0.0 | 5.33 | 0 | 0.0 | 5.38 | 33.83 | 0.0 | 0.04 | 33.33 | 0.0 | 0.53 | 29.27 | 0.0 | 0.04 | 0.0 | 0.0 | 5.36 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.43 | -2.53 | 0.0 | -2.43 | -2.53 | 0.0 | -0.12 | 14.29 | 0.0 | -2.55 | -1.59 | 0.0 | 0.00 | 100.0 | 0.0 |
