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) | 4.49 | -71.88 | 0 | 0 | 1.71 | -70.82 | 0 | 0 | 13.38 | -8.79 | 4.24 | -66.88 | 1.64 | -3.53 | 12.26 | 5.77 | 7.68 | 28.21 | 0.25 | -3.85 | 20.56 | 45.71 | 0.01 | 0 | 29.25 | 22.28 | 1.92 | 200.0 | 0 | 0 | 16.04 | 14.33 | 17.97 | 3.81 | 0.89 | -16.04 | 16.93 | 12.19 | 0.00 | 0 |
| 2022 (9) | 15.97 | 223.28 | 1.2 | 1100.0 | 5.86 | 49.11 | 0 | 0 | 14.67 | 19.66 | 12.8 | 241.33 | 1.7 | 844.44 | 11.59 | 689.29 | 5.99 | 0 | 0.26 | -39.53 | 14.11 | -26.09 | 0 | 0 | 23.92 | 26.83 | 0.64 | 137.04 | 2.63 | 35.57 | 14.03 | 268.24 | 17.31 | 187.54 | 1.06 | 0 | 15.09 | 1178.81 | 0.00 | 0 |
| 2021 (8) | 4.94 | 353.21 | 0.1 | -93.75 | 3.93 | -10.68 | 0 | 0 | 12.26 | 63.9 | 3.75 | 294.74 | 0.18 | 260.0 | 1.47 | 119.64 | 0 | 0 | 0.43 | -63.87 | 19.09 | -2.75 | 0.01 | 0 | 18.86 | 23.59 | 0.27 | 58.82 | 1.94 | 128.24 | 3.81 | 207.26 | 6.02 | 165.2 | -2.63 | 0 | 1.18 | 0 | 0.00 | 0 |
| 2020 (7) | 1.09 | 122.45 | 1.6 | 7.38 | 4.4 | -51.22 | 0 | 0 | 7.48 | -4.96 | 0.95 | 17.28 | 0.05 | 150.0 | 0.67 | 163.03 | 0 | 0 | 1.19 | 1.71 | 19.63 | 23.23 | 0 | 0 | 15.26 | 0.99 | 0.17 | 88.89 | 0.85 | 165.62 | 1.24 | 3.33 | 2.27 | 40.12 | -1.94 | 0 | -0.7 | 0 | 0.00 | 0 |
| 2019 (6) | 0.49 | -70.66 | 1.49 | 148.33 | 9.02 | 109.28 | 0 | 0 | 7.87 | -1.01 | 0.81 | -11.96 | 0.02 | -90.48 | 0.25 | -90.38 | 0 | 0 | 1.17 | 50.0 | 15.93 | -27.16 | 0 | 0 | 15.11 | 0.0 | 0.09 | 0 | 0.32 | 0 | 1.2 | 48.15 | 1.62 | 100.0 | -0.85 | 0 | 0.35 | -28.57 | 0.00 | 0 |
| 2018 (5) | 1.67 | -64.47 | 0.6 | 3.45 | 4.31 | -2.05 | 0 | 0 | 7.95 | 7.43 | 0.92 | 0 | 0.21 | 10.53 | 2.64 | 2.88 | 0 | 0 | 0.78 | 62.5 | 21.87 | -4.2 | 0 | 0 | 15.11 | -18.32 | 0 | 0 | 0 | 0 | 0.81 | 0 | 0.81 | 0 | -0.32 | 0 | 0.49 | 0 | 0.00 | 0 |
| 2017 (4) | 4.7 | 526.67 | 0.58 | -71.71 | 4.4 | -13.04 | 0 | 0 | 7.4 | -7.85 | -4.92 | 0 | 0.19 | 5.56 | 2.57 | 14.54 | 0 | 0 | 0.48 | 6.67 | 22.83 | 1.38 | 0.01 | 0.0 | 18.5 | 19.59 | 0.3 | 0.0 | 0 | 0 | -4.23 | 0 | -3.93 | 0 | -0.95 | 0 | -5.18 | 0 | 0.00 | 0 |
| 2016 (3) | 0.75 | -37.5 | 2.05 | 3.54 | 5.06 | 7.66 | 0 | 0 | 8.03 | 10.76 | 0 | 0 | 0.18 | 0 | 2.24 | 0 | 0 | 0 | 0.45 | 4.65 | 22.52 | 21.34 | 0.01 | -50.0 | 15.47 | 29.46 | 0.3 | 25.0 | 0 | 0 | 1.22 | -35.79 | 1.52 | -28.97 | 0.7 | -34.58 | 1.92 | -35.35 | 0.00 | 0 |
| 2015 (2) | 1.2 | 34.83 | 1.98 | -16.81 | 4.7 | 46.42 | 0 | 0 | 7.25 | 2.84 | 0.56 | 5.66 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0.43 | 0 | 18.56 | 48.6 | 0.02 | 0.0 | 11.95 | 11.68 | 0.24 | 26.32 | 0 | 0 | 1.9 | 16.56 | 2.14 | 18.23 | 1.07 | 205.71 | 2.97 | 50.0 | 0.00 | 0 |
| 2014 (1) | 0.89 | -23.93 | 2.38 | 376.0 | 3.21 | 55.07 | 0 | 0 | 7.05 | 5.54 | 0.53 | 8.16 | 0.01 | -50.0 | 0.14 | -52.62 | 0 | 0 | 0 | 0 | 12.49 | 22.33 | 0.02 | 0.0 | 10.7 | 12.63 | 0.19 | 35.71 | 0 | 0 | 1.63 | 21.64 | 1.81 | 23.13 | 0.35 | 0 | 1.98 | 130.23 | 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) | 4.21 | 7.95 | -63.17 | 1.0 | 150.0 | -15.97 | 4.16 | 117.8 | -50.83 | 0 | 0 | 0 | 4.26 | 8.12 | 21.71 | 1.87 | 59.83 | 13.33 | 1.71 | -1.16 | -1.72 | 10.65 | -5.83 | -23.45 | 8.76 | 8.55 | 27.7 | 0.25 | -3.85 | -3.85 | 29.52 | 6.07 | 41.45 | 0.03 | 0.0 | 0 | 31.06 | 0.52 | 15.04 | 2.35 | 0.0 | 22.4 | 0 | 0 | 0 | 18.7 | 11.11 | 28.7 | 21.05 | 9.75 | 27.96 | 2.73 | -40.0 | -33.74 | 21.43 | 0.23 | 14.91 | 0.03 | 11.34 | 0 |
| 24Q2 (19) | 3.9 | -37.9 | 23.42 | 0.4 | 0.0 | -71.22 | 1.91 | 138.75 | -71.62 | 0 | 0 | 0 | 3.94 | 1.03 | 17.61 | 1.17 | -23.53 | 265.62 | 1.73 | 1.76 | 8.81 | 11.31 | -2.16 | -8.48 | 8.07 | 1.89 | 29.33 | 0.26 | 4.0 | 4.0 | 27.83 | 34.77 | 119.48 | 0.03 | 0 | 0 | 30.9 | 3.38 | 28.75 | 2.35 | 22.4 | 22.4 | 0 | 0 | 0 | 16.83 | 4.6 | 30.67 | 19.18 | 6.5 | 29.51 | 4.55 | 26.74 | 140.74 | 21.38 | 8.64 | 44.75 | 0.03 | 0 | 0 |
| 24Q1 (18) | 6.28 | 39.87 | -45.91 | 0.4 | 0 | -42.03 | 0.8 | -53.22 | -88.06 | 0 | 0 | 0 | 3.9 | -1.52 | 51.75 | 1.53 | 1.32 | 101.32 | 1.7 | 3.66 | 4.94 | 11.56 | -5.71 | -3.48 | 7.92 | 3.12 | 30.48 | 0.25 | 0.0 | 4.17 | 20.65 | 0.44 | 60.33 | 0 | -100.0 | 0 | 29.89 | 2.19 | 24.7 | 1.92 | 0.0 | 200.0 | 0 | 0 | -100.0 | 16.09 | 0.31 | 43.53 | 18.01 | 0.22 | 24.29 | 3.59 | 303.37 | 552.73 | 19.68 | 16.24 | 67.35 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.49 | -60.72 | -71.88 | 0 | -100.0 | -100.0 | 1.71 | -79.79 | -70.82 | 0 | 0 | 0 | 3.96 | 13.14 | 28.16 | 1.51 | -8.48 | -68.14 | 1.64 | -5.75 | -3.53 | 12.26 | -11.88 | 5.77 | 7.68 | 11.95 | 28.21 | 0.25 | -3.85 | -3.85 | 20.56 | -1.49 | 45.71 | 0.01 | 0 | 0 | 29.25 | 8.33 | 22.28 | 1.92 | 0.0 | 200.0 | 0 | 0 | -100.0 | 16.04 | 10.39 | 14.33 | 17.97 | 9.24 | 3.81 | 0.89 | -78.4 | -16.04 | 16.93 | -9.22 | 12.19 | 0.00 | 0 | 0 |
| 23Q3 (16) | 11.43 | 261.71 | -38.75 | 1.19 | -14.39 | -48.26 | 8.46 | 25.71 | 338.34 | 0 | 0 | 0 | 3.5 | 4.48 | -9.33 | 1.65 | 415.62 | -51.47 | 1.74 | 9.43 | 102.33 | 13.91 | 12.58 | 146.64 | 6.86 | 9.94 | 48.16 | 0.26 | 4.0 | 0.0 | 20.87 | 64.59 | 8.98 | 0 | 0 | 0 | 27.0 | 12.5 | 13.16 | 1.92 | 0.0 | 200.0 | 0 | 0 | -100.0 | 14.53 | 12.81 | 56.24 | 16.45 | 11.07 | 30.87 | 4.12 | 117.99 | 40.14 | 18.65 | 26.27 | 52.37 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.16 | -72.78 | -39.35 | 1.39 | 101.45 | 0 | 6.73 | 0.45 | 46.3 | 0 | 0 | 0 | 3.35 | 30.35 | -16.46 | 0.32 | -57.89 | -84.98 | 1.59 | -1.85 | -3.05 | 12.35 | 3.18 | 13.75 | 6.24 | 2.8 | 95.61 | 0.25 | 4.17 | 4.17 | 12.68 | -1.55 | -29.12 | 0 | 0 | 0 | 24.0 | 0.13 | 27.25 | 1.92 | 200.0 | 200.0 | 0 | -100.0 | -100.0 | 12.88 | 14.9 | 118.31 | 14.81 | 2.21 | 61.33 | 1.89 | 243.64 | 1211.76 | 14.77 | 25.6 | 157.77 | 0.00 | 0 | 0 |
| 23Q1 (14) | 11.61 | -27.3 | 144.94 | 0.69 | -42.5 | -23.33 | 6.7 | 14.33 | 76.78 | 0 | 0 | 0 | 2.57 | -16.83 | -30.73 | 0.76 | -83.97 | -70.08 | 1.62 | -4.71 | 440.0 | 11.97 | 3.32 | 460.35 | 6.07 | 1.34 | 315.75 | 0.24 | -7.69 | 4.35 | 12.88 | -8.72 | -29.77 | 0 | 0 | -100.0 | 23.97 | 0.21 | 27.09 | 0.64 | 0.0 | 137.04 | 2.63 | 0.0 | 35.57 | 11.21 | -20.1 | 76.54 | 14.49 | -16.29 | 69.28 | 0.55 | -48.11 | 136.67 | 11.76 | -22.07 | 142.47 | 0.00 | 0 | 0 |
| 22Q4 (13) | 15.97 | -14.42 | 223.28 | 1.2 | -47.83 | 1100.0 | 5.86 | 203.63 | 49.11 | 0 | 0 | 0 | 3.09 | -19.95 | -15.8 | 4.74 | 39.41 | 200.0 | 1.7 | 97.67 | 844.44 | 11.59 | 105.49 | 689.93 | 5.99 | 29.37 | 0 | 0.26 | 0.0 | -39.53 | 14.11 | -26.32 | -26.09 | 0 | 0 | -100.0 | 23.92 | 0.25 | 26.83 | 0.64 | 0.0 | 137.04 | 2.63 | 0.0 | 35.57 | 14.03 | 50.86 | 268.24 | 17.31 | 37.71 | 187.54 | 1.06 | -63.95 | 140.3 | 15.09 | 23.28 | 1178.81 | 0.00 | 0 | 0 |
| 22Q3 (12) | 18.66 | 258.16 | 365.34 | 2.3 | 0 | 2200.0 | 1.93 | -58.04 | -43.4 | 0 | 0 | 0 | 3.86 | -3.74 | 4.04 | 3.4 | 59.62 | 190.6 | 0.86 | -47.56 | 258.33 | 5.64 | -48.08 | 142.02 | 4.63 | 45.14 | 0 | 0.26 | 8.33 | -38.1 | 19.15 | 7.04 | 17.63 | 0 | 0 | -100.0 | 23.86 | 26.51 | 26.51 | 0.64 | 0.0 | 137.04 | 2.63 | 0.0 | 35.57 | 9.3 | 57.63 | 317.04 | 12.57 | 36.93 | 183.11 | 2.94 | 1829.41 | 220.49 | 12.24 | 113.61 | 5928.57 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.21 | 9.92 | 405.83 | 0 | -100.0 | -100.0 | 4.6 | 21.37 | 6.73 | 0 | 0 | 0 | 4.01 | 8.09 | 35.93 | 2.13 | -16.14 | 191.78 | 1.64 | 446.67 | 1390.91 | 10.86 | 408.29 | 741.23 | 3.19 | 118.49 | 0 | 0.24 | 4.35 | -71.08 | 17.89 | -2.45 | -0.11 | 0 | -100.0 | 0 | 18.86 | 0.0 | 23.59 | 0.64 | 137.04 | 276.47 | 2.63 | 35.57 | 209.41 | 5.9 | -7.09 | 163.39 | 9.18 | 7.24 | 180.73 | -0.17 | 88.67 | 92.98 | 5.73 | 18.14 | 3283.33 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.74 | -4.05 | 457.65 | 0.9 | 800.0 | -43.75 | 3.79 | -3.56 | -11.03 | 0 | 0 | 0 | 3.71 | 1.09 | 91.24 | 2.54 | 60.76 | 840.74 | 0.3 | 66.67 | 1400.0 | 2.14 | 45.66 | 701.28 | 1.46 | 0 | 0 | 0.23 | -46.51 | -73.26 | 18.34 | -3.93 | -6.43 | 0.01 | 0.0 | 0 | 18.86 | 0.0 | 23.59 | 0.27 | 0.0 | 58.82 | 1.94 | 0.0 | 128.24 | 6.35 | 66.67 | 320.53 | 8.56 | 42.19 | 237.01 | -1.5 | 42.97 | 21.05 | 4.85 | 311.02 | 1343.59 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.94 | 23.19 | 353.21 | 0.1 | 0.0 | -93.75 | 3.93 | 15.25 | -10.68 | 0 | 0 | 0 | 3.67 | -1.08 | 115.88 | 1.58 | 35.04 | 690.0 | 0.18 | -25.0 | 260.0 | 1.47 | -37.04 | 119.46 | 0 | 0 | 0 | 0.43 | 2.38 | -63.87 | 19.09 | 17.26 | -2.75 | 0.01 | 0.0 | 0 | 18.86 | 0.0 | 23.59 | 0.27 | 0.0 | 58.82 | 1.94 | 0.0 | 128.24 | 3.81 | 70.85 | 207.26 | 6.02 | 35.59 | 165.2 | -2.63 | -7.79 | -35.57 | 1.18 | 661.9 | 268.57 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.01 | 289.32 | 557.38 | 0.1 | -95.22 | -89.9 | 3.41 | -20.88 | -56.78 | 0 | 0 | 0 | 3.71 | 25.76 | 92.23 | 1.17 | 60.27 | 317.86 | 0.24 | 118.18 | 166.67 | 2.33 | 80.48 | 102.46 | 0 | 0 | 0 | 0.42 | -49.4 | -63.16 | 16.28 | -9.1 | 13.69 | 0.01 | 0 | 0 | 18.86 | 23.59 | 23.59 | 0.27 | 58.82 | 58.82 | 1.94 | 128.24 | 128.24 | 2.23 | -0.45 | 114.42 | 4.44 | 35.78 | 115.53 | -2.44 | -0.83 | -63.76 | -0.21 | -16.67 | 53.33 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.03 | 21.18 | 71.67 | 2.09 | 30.63 | 31.45 | 4.31 | 1.17 | -45.37 | 0 | 0 | 0 | 2.95 | 52.06 | 52.85 | 0.73 | 170.37 | 247.62 | 0.11 | 450.0 | -38.89 | 1.29 | 384.15 | 0 | 0 | 0 | 0 | 0.83 | -3.49 | -28.45 | 17.91 | -8.62 | 15.47 | 0 | 0 | 0 | 15.26 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 2.24 | 48.34 | 194.74 | 3.27 | 28.74 | 83.71 | -2.42 | -27.37 | -120.0 | -0.18 | 53.85 | 47.06 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.85 | -22.02 | 66.67 | 1.6 | 0.0 | -14.89 | 4.26 | -3.18 | -52.19 | 0 | 0 | 0 | 1.94 | 14.12 | 1.04 | 0.27 | 35.0 | 8.0 | 0.02 | -60.0 | -80.0 | 0.27 | -60.11 | 0 | 0 | 0 | -100.0 | 0.86 | -27.73 | -26.5 | 19.6 | -0.15 | 29.97 | 0 | 0 | 0 | 15.26 | 0.0 | 0.99 | 0.17 | 0.0 | 88.89 | 0.85 | 0.0 | 165.62 | 1.51 | 21.77 | 3.42 | 2.54 | 11.89 | 35.83 | -1.9 | 2.06 | -183.58 | -0.39 | 44.29 | -149.37 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.09 | 78.69 | 122.45 | 1.6 | 61.62 | 7.38 | 4.4 | -44.23 | -51.22 | 0 | 0 | 0 | 1.7 | -11.92 | -16.67 | 0.2 | -28.57 | -23.08 | 0.05 | -44.44 | 150.0 | 0.67 | -41.92 | 0 | 0 | 0 | 0 | 1.19 | 4.39 | 1.71 | 19.63 | 37.08 | 23.23 | 0 | 0 | 0 | 15.26 | 0.0 | 0.99 | 0.17 | 0.0 | 88.89 | 0.85 | 0.0 | 165.62 | 1.24 | 19.23 | 3.33 | 2.27 | 10.19 | 40.12 | -1.94 | -30.2 | -128.24 | -0.7 | -55.56 | -300.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.61 | 1.67 | 0.0 | 0.99 | -37.74 | 0.0 | 7.89 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.28 | 33.33 | 0.0 | 0.09 | -50.0 | 0.0 | 1.15 | 0 | 0.0 | 0 | 0 | 0.0 | 1.14 | -1.72 | 0.0 | 14.32 | -7.67 | 0.0 | 0 | 0 | 0.0 | 15.26 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 1.04 | 36.84 | 0.0 | 2.06 | 15.73 | 0.0 | -1.49 | -35.45 | 0.0 | -0.45 | -32.35 | 0.0 | 0.00 | 0 | 0.0 |
