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) | 2.54 | 0.4 | 7.3 | -35.11 | 1.35 | 35.0 | 0 | 0 | 48.64 | 19.54 | 0.57 | 338.46 | 14.45 | 19.62 | 29.71 | 0.07 | 10.52 | -11.74 | 0 | 0 | 2.71 | -7.82 | 0.15 | -6.25 | 20.94 | 29.26 | 1.33 | 0.76 | 0 | 0 | 0.57 | 307.14 | 1.9 | 30.14 | -0.03 | 0 | 0.54 | 260.0 | 0.00 | 0 |
| 2022 (9) | 2.53 | -20.69 | 11.25 | 174.39 | 1.0 | -67.85 | 0 | 0 | 40.69 | 4.74 | 0.13 | -83.12 | 12.08 | -13.96 | 29.69 | -17.85 | 11.92 | 20.65 | 0 | 0 | 2.94 | 0.0 | 0.16 | -20.0 | 16.2 | 7.57 | 1.32 | 6.45 | 0.01 | 0 | 0.14 | -81.82 | 1.46 | -27.36 | 0.01 | 0 | 0.15 | -80.26 | 0.00 | 0 |
| 2021 (8) | 3.19 | 101.9 | 4.1 | 7.89 | 3.11 | 15.19 | 0 | 0 | 38.85 | -0.26 | 0.77 | 83.33 | 14.04 | 30.24 | 36.14 | 30.58 | 9.88 | -8.09 | 0 | 0 | 2.94 | -47.12 | 0.2 | 300.0 | 15.06 | 14.79 | 1.24 | 3.33 | 0 | 0 | 0.77 | 79.07 | 2.01 | 24.07 | -0.01 | 0 | 0.76 | 76.74 | 0.00 | 0 |
| 2020 (7) | 1.58 | 8.22 | 3.8 | -36.67 | 2.7 | 610.53 | 0 | 0 | 38.95 | -0.46 | 0.42 | -6.67 | 10.78 | -10.91 | 27.68 | -10.5 | 10.75 | -29.0 | 0 | 0 | 5.56 | -39.43 | 0.05 | -16.67 | 13.12 | 9.24 | 1.2 | 0.84 | 0 | 0 | 0.43 | 290.91 | 1.62 | 25.58 | 0 | 0 | 0.43 | 290.91 | 0.00 | 0 |
| 2019 (6) | 1.46 | 75.9 | 6.0 | -16.9 | 0.38 | 123.53 | 0 | 0 | 39.13 | 43.91 | 0.45 | 200.0 | 12.1 | 50.68 | 30.92 | 4.71 | 15.14 | 46.14 | 0 | 0 | 9.18 | 401.64 | 0.06 | 100.0 | 12.01 | -1.72 | 1.19 | 1.71 | 0 | 0 | 0.11 | -8.33 | 1.29 | 0.0 | 0 | 0 | 0.11 | -8.33 | 0.00 | 0 |
| 2018 (5) | 0.83 | -15.31 | 7.22 | 2306.67 | 0.17 | 0.0 | 0 | 0 | 27.19 | 12.45 | 0.15 | -87.8 | 8.03 | 10.91 | 29.53 | -1.37 | 10.36 | 239.67 | 0 | 0 | 1.83 | 266.0 | 0.03 | 0.0 | 12.22 | 13.36 | 1.17 | 11.43 | 0 | 0 | 0.12 | -90.08 | 1.29 | -42.92 | 0 | 0 | 0.12 | -90.08 | 0.00 | 0 |
| 2017 (4) | 0.98 | -35.53 | 0.3 | 50.0 | 0.17 | 0.0 | 0 | 0 | 24.18 | -11.53 | 1.23 | -37.24 | 7.24 | 2.99 | 29.94 | 16.4 | 3.05 | -25.06 | 0 | 0 | 0.5 | -25.37 | 0.03 | -25.0 | 10.78 | 1.89 | 1.05 | 23.53 | 0 | 0 | 1.21 | -36.65 | 2.26 | -18.41 | 0 | 0 | 1.21 | -36.65 | 0.00 | 0 |
| 2016 (3) | 1.52 | -5.59 | 0.2 | -64.91 | 0.17 | 0.0 | 0 | 0 | 27.33 | 28.79 | 1.96 | 415.79 | 7.03 | 16.01 | 25.72 | -9.93 | 4.07 | 32.57 | 0 | 0 | 0.67 | -19.28 | 0.04 | -77.78 | 10.58 | 0.0 | 0.85 | 0.0 | 0 | 0 | 1.91 | 0 | 2.77 | 559.52 | 0 | 0 | 1.91 | 0 | 0.00 | 0 |
| 2015 (2) | 1.61 | 45.05 | 0.57 | 235.29 | 0.17 | 0 | 0 | 0 | 21.22 | 6.15 | 0.38 | -75.48 | 6.06 | -1.62 | 28.56 | -7.33 | 3.07 | 42.13 | 0 | 0 | 0.83 | -44.67 | 0.18 | -35.71 | 10.58 | 0.0 | 0.85 | 16.44 | 0 | 0 | -0.43 | 0 | 0.42 | -65.57 | 0 | 0 | -0.43 | 0 | 0.00 | 0 |
| 2014 (1) | 1.11 | -60.22 | 0.17 | 0 | 0 | 0 | 0 | 0 | 19.99 | 10.63 | 1.55 | 369.7 | 6.16 | 166.67 | 30.82 | 141.05 | 2.16 | -31.65 | 0 | 0 | 1.5 | -14.29 | 0.28 | -12.5 | 10.58 | 0.0 | 0.73 | 4.29 | 0 | 0 | 0.49 | 44.12 | 1.22 | 18.45 | 0 | 0 | 0.49 | 0 | 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) | 2.19 | -4.37 | 6.83 | 9.8 | -3.92 | 15.57 | 1.82 | 0.0 | 106.82 | 0 | 0 | 0 | 14.02 | 10.83 | 18.41 | 0.32 | -23.81 | -38.46 | 21.01 | -13.29 | 18.43 | 40.28 | -16.91 | 4.95 | 11.25 | 9.86 | -0.71 | 0 | 0 | 0 | 4.12 | -13.08 | 174.67 | 0.14 | 0.0 | 0.0 | 20.94 | 0.0 | 0.0 | 1.39 | 0.0 | 4.51 | 0.03 | 0.0 | 0 | 1.13 | 41.25 | 352.0 | 2.55 | 14.86 | 61.39 | -0.02 | -128.57 | -125.0 | 1.11 | 27.59 | 236.36 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.29 | 4.09 | -1.29 | 10.2 | 9.68 | -27.56 | 1.82 | 22.15 | -19.11 | 0 | 0 | 0 | 12.65 | 0.4 | -1.17 | 0.42 | 7.69 | 244.83 | 24.23 | 12.02 | 43.8 | 48.48 | 12.36 | 31.54 | 10.24 | -8.16 | -5.1 | 0 | 0 | 0 | 4.74 | 45.4 | 92.68 | 0.14 | -6.67 | -6.67 | 20.94 | 0.0 | 21.11 | 1.39 | 4.51 | 4.51 | 0.03 | 0 | 0 | 0.8 | 66.67 | 396.3 | 2.22 | 22.65 | 109.43 | 0.07 | 40.0 | 40.0 | 0.87 | 64.15 | 495.45 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.2 | -13.39 | -16.98 | 9.3 | 27.4 | -16.22 | 1.49 | 10.37 | 31.86 | 0 | 0 | 0 | 12.6 | -2.25 | 13.51 | 0.39 | 21.88 | 1200.0 | 21.63 | 49.69 | 78.61 | 43.15 | 45.21 | 53.53 | 11.15 | 5.99 | -5.19 | 0 | 0 | 0 | 3.26 | 20.3 | 4.49 | 0.15 | 0.0 | 0.0 | 20.94 | 0.0 | 29.26 | 1.33 | 0.0 | 0.76 | 0 | 0 | -100.0 | 0.48 | -15.79 | 1500.0 | 1.81 | -4.74 | 34.07 | 0.05 | 266.67 | 400.0 | 0.53 | -1.85 | 1225.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.54 | 23.9 | 0.4 | 7.3 | -13.92 | -35.11 | 1.35 | 53.41 | 35.0 | 0 | 0 | 0 | 12.89 | 8.87 | 23.0 | 0.32 | -38.46 | 540.0 | 14.45 | -18.55 | 19.62 | 29.71 | -22.58 | 0.09 | 10.52 | -7.15 | -11.74 | 0 | 0 | 0 | 2.71 | 80.67 | -7.82 | 0.15 | 7.14 | -6.25 | 20.94 | 0.0 | 29.26 | 1.33 | 0.0 | 0.76 | 0 | 0 | -100.0 | 0.57 | 128.0 | 307.14 | 1.9 | 20.25 | 30.14 | -0.03 | -137.5 | -400.0 | 0.54 | 63.64 | 260.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.05 | -11.64 | -33.01 | 8.48 | -39.77 | -6.3 | 0.88 | -60.89 | 0.0 | 0 | 0 | 0 | 11.84 | -7.5 | 4.41 | 0.52 | 279.31 | 766.67 | 17.74 | 5.28 | 24.93 | 38.38 | 4.14 | 9.04 | 11.33 | 5.0 | 5.99 | 0 | 0 | 0 | 1.5 | -39.02 | -53.7 | 0.14 | -6.67 | -30.0 | 20.94 | 21.11 | 29.26 | 1.33 | 0.0 | 0.76 | 0 | 0 | -100.0 | 0.25 | 192.59 | 177.78 | 1.58 | 49.06 | 12.06 | 0.08 | 60.0 | 14.29 | 0.33 | 250.0 | 106.25 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.32 | -12.45 | -59.23 | 14.08 | 26.85 | 107.06 | 2.25 | 99.12 | 40.62 | 0 | 0 | 0 | 12.8 | 15.32 | 25.86 | -0.29 | -1066.67 | -270.59 | 16.85 | 39.14 | 54.16 | 36.85 | 31.14 | 30.02 | 10.79 | -8.25 | 12.51 | 0 | 0 | 0 | 2.46 | -21.15 | -31.09 | 0.15 | 0.0 | -25.0 | 17.29 | 6.73 | 6.79 | 1.33 | 0.76 | 0.76 | 0 | -100.0 | -100.0 | -0.27 | -1000.0 | -1000.0 | 1.06 | -21.48 | -21.48 | 0.05 | 400.0 | 25.0 | -0.22 | -650.0 | -414.29 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.65 | 4.74 | -15.34 | 11.1 | -1.33 | 101.82 | 1.13 | 13.0 | -29.81 | 0 | 0 | 0 | 11.1 | 5.92 | 27.59 | 0.03 | -40.0 | 121.43 | 12.11 | 0.25 | -8.88 | 28.10 | -5.34 | -18.46 | 11.76 | -1.34 | 20.12 | 0 | 0 | 0 | 3.12 | 6.12 | -26.59 | 0.15 | -6.25 | -28.57 | 16.2 | 0.0 | 7.57 | 1.32 | 0.0 | 6.45 | 0.01 | 0.0 | 0 | 0.03 | -78.57 | -88.46 | 1.35 | -7.53 | -10.0 | 0.01 | 0.0 | -50.0 | 0.04 | -73.33 | -85.71 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.53 | -17.32 | -20.69 | 11.25 | 24.31 | 174.39 | 1.0 | 13.64 | -67.85 | 0 | 0 | 0 | 10.48 | -7.58 | 3.46 | 0.05 | -16.67 | -70.59 | 12.08 | -14.93 | -13.96 | 29.69 | -15.66 | -17.85 | 11.92 | 11.51 | 20.65 | 0 | 0 | 0 | 2.94 | -9.26 | 0.0 | 0.16 | -20.0 | -20.0 | 16.2 | 0.0 | 7.57 | 1.32 | 0.0 | 6.45 | 0.01 | 0.0 | 0 | 0.14 | 55.56 | -81.82 | 1.46 | 3.55 | -27.36 | 0.01 | -85.71 | 200.0 | 0.15 | -6.25 | -80.26 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.06 | -46.22 | 23.39 | 9.05 | 33.09 | 70.75 | 0.88 | -45.0 | -72.06 | 0 | 0 | 0 | 11.34 | 11.5 | 18.62 | 0.06 | -64.71 | 0 | 14.2 | 29.92 | 1.72 | 35.20 | 24.19 | -5.97 | 10.69 | 11.47 | 11.12 | 0 | 0 | 0 | 3.24 | -9.24 | 3.51 | 0.2 | 0.0 | -9.09 | 16.2 | 0.06 | 7.78 | 1.32 | 0.0 | 6.45 | 0.01 | 0.0 | 0 | 0.09 | 200.0 | -85.0 | 1.41 | 4.44 | -23.37 | 0.07 | 75.0 | 0 | 0.16 | 128.57 | -73.33 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.69 | 81.79 | 83.55 | 6.8 | 23.64 | 17.24 | 1.6 | -0.62 | -49.21 | 0 | 0 | 0 | 10.17 | 16.9 | 0.0 | 0.17 | 221.43 | -52.78 | 10.93 | -17.76 | -20.91 | 28.35 | -17.76 | -20.6 | 9.59 | -2.04 | -0.42 | 0 | 0 | 0 | 3.57 | -16.0 | 54.55 | 0.2 | -4.76 | 233.33 | 16.19 | 7.5 | 7.79 | 1.32 | 6.45 | 6.45 | 0.01 | 0 | 0 | 0.03 | -88.46 | -95.0 | 1.35 | -10.0 | -26.63 | 0.04 | 100.0 | 0 | 0.07 | -75.0 | -88.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.13 | -1.88 | -5.15 | 5.5 | 34.15 | -29.49 | 1.61 | -48.23 | -71.2 | 0 | 0 | 0 | 8.7 | -14.12 | -3.23 | -0.14 | -182.35 | -158.33 | 13.29 | -5.34 | 6.07 | 34.47 | -4.63 | 9.56 | 9.79 | -0.91 | 0.51 | 0 | 0 | 0 | 4.25 | 44.56 | 70.0 | 0.21 | 5.0 | 250.0 | 15.06 | 0.0 | 14.79 | 1.24 | 0.0 | 3.33 | 0 | 0 | 0 | 0.26 | -66.23 | -44.68 | 1.5 | -25.37 | -10.18 | 0.02 | 300.0 | 0 | 0.28 | -63.16 | -40.43 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.19 | 28.63 | 101.9 | 4.1 | -22.64 | 7.89 | 3.11 | -1.27 | 15.19 | 0 | 0 | 0 | 10.13 | 5.96 | 18.2 | 0.17 | 0 | 88.89 | 14.04 | 0.57 | 30.24 | 36.14 | -3.47 | 30.58 | 9.88 | 2.7 | -8.09 | 0 | 0 | 0 | 2.94 | -6.07 | -47.12 | 0.2 | -9.09 | 300.0 | 15.06 | 0.2 | 14.79 | 1.24 | 0.0 | 3.33 | 0 | 0 | 0 | 0.77 | 28.33 | 79.07 | 2.01 | 9.24 | 24.07 | -0.01 | 0 | 0 | 0.76 | 26.67 | 76.74 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.48 | -20.0 | -34.39 | 5.3 | -8.62 | -27.4 | 3.15 | 0.0 | 17.1 | 0 | 0 | 0 | 9.56 | -6.0 | -12.93 | 0 | -100.0 | -100.0 | 13.96 | 1.01 | 11.15 | 37.44 | 4.86 | 22.92 | 9.62 | -0.1 | -9.67 | 0 | 0 | 0 | 3.13 | 35.5 | -45.47 | 0.22 | 266.67 | 266.67 | 15.03 | 0.07 | 14.56 | 1.24 | 0.0 | 3.33 | 0 | 0 | 0 | 0.6 | 0.0 | 81.82 | 1.84 | 0.0 | 20.26 | 0 | 0 | 0 | 0.6 | 0.0 | 81.82 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.1 | -6.06 | 1.97 | 5.8 | -25.64 | -23.68 | 3.15 | -43.65 | 320.0 | 0 | 0 | 0 | 10.17 | 13.13 | -9.92 | 0.36 | 50.0 | 28.57 | 13.82 | 10.3 | 16.23 | 35.70 | 13.49 | 0 | 9.63 | -1.13 | -26.43 | 0 | 0 | 0 | 2.31 | -7.6 | -74.45 | 0.06 | 0.0 | -25.0 | 15.02 | 14.48 | 14.48 | 1.24 | 3.33 | 3.33 | 0 | 0 | 0 | 0.6 | 27.66 | 757.14 | 1.84 | 10.18 | 46.03 | 0 | 0 | 0 | 0.6 | 27.66 | 757.14 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.3 | 108.86 | 25.48 | 7.8 | 105.26 | 2.63 | 5.59 | 107.04 | 645.33 | 0 | 0 | 0 | 8.99 | 4.9 | 10.85 | 0.24 | 166.67 | 209.09 | 12.53 | 16.23 | -0.71 | 31.46 | 13.67 | 0 | 9.74 | -9.4 | -32.78 | 0 | 0 | 0 | 2.5 | -55.04 | -72.89 | 0.06 | 20.0 | -14.29 | 13.12 | 0.0 | 9.24 | 1.2 | 0.0 | 0.84 | 0 | 0 | 0 | 0.47 | 9.3 | 335.0 | 1.67 | 3.09 | 70.41 | 0 | 0 | 0 | 0.47 | 9.3 | 335.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.58 | -58.2 | 8.22 | 3.8 | -47.95 | -36.67 | 2.7 | 0.37 | 610.53 | 0 | 0 | 0 | 8.57 | -21.95 | -21.09 | 0.09 | -66.67 | -25.0 | 10.78 | -14.17 | -10.91 | 27.68 | -9.13 | 0 | 10.75 | 0.94 | -29.0 | 0 | 0 | 0 | 5.56 | -3.14 | -39.43 | 0.05 | -16.67 | -16.67 | 13.12 | 0.0 | 9.24 | 1.2 | 0.0 | 0.84 | 0 | 0 | 0 | 0.43 | 30.3 | 290.91 | 1.62 | 5.88 | 25.58 | 0 | 0 | 0 | 0.43 | 30.3 | 290.91 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.78 | 24.34 | 0.0 | 7.3 | -3.95 | 0.0 | 2.69 | 258.67 | 0.0 | 0 | 0 | 0.0 | 10.98 | -2.75 | 0.0 | 0.27 | -3.57 | 0.0 | 12.56 | 5.63 | 0.0 | 30.46 | 0 | 0.0 | 10.65 | -18.64 | 0.0 | 0 | 0 | 0.0 | 5.74 | -36.5 | 0.0 | 0.06 | -25.0 | 0.0 | 13.12 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.33 | 371.43 | 0.0 | 1.53 | 21.43 | 0.0 | 0 | 0 | 0.0 | 0.33 | 371.43 | 0.0 | 0.00 | 0 | 0.0 |
