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) | 3.67 | -5.41 | 2.41 | 119.09 | 0.02 | 0 | 0 | 0 | 57.23 | 26.09 | 4.4 | 296.4 | 4.22 | 4.71 | 7.37 | -16.95 | 2.6 | 59.51 | 1.02 | 0 | 0.05 | 0 | 1.17 | 515.79 | 3.59 | 14.7 | 2.44 | 4.72 | 0.28 | 21.74 | 5.71 | 111.48 | 8.43 | 60.57 | -0.1 | 0 | 5.61 | 131.82 | 0.01 | 0 |
| 2022 (9) | 3.88 | -65.6 | 1.1 | 0 | 0 | 0 | 0 | 0 | 45.39 | 7.33 | 1.11 | -31.06 | 4.03 | 36.61 | 8.88 | 27.28 | 1.63 | 1.88 | 0 | 0 | 0 | 0 | 0.19 | 0.0 | 3.13 | 34.33 | 2.33 | 0.0 | 0.23 | 15.0 | 2.7 | -16.67 | 5.25 | -8.85 | -0.28 | 0 | 2.42 | -19.6 | 0.00 | 0 |
| 2021 (8) | 11.28 | 8.36 | 0 | 0 | 8.1 | 3.85 | 0 | 0 | 42.29 | -8.28 | 1.61 | -56.49 | 2.95 | 6.88 | 6.98 | 16.54 | 1.6 | 41.59 | 0 | 0 | 1.71 | 131.08 | 0.19 | 0.0 | 2.33 | 0.0 | 2.33 | 0.0 | 0.2 | -9.09 | 3.24 | -34.01 | 5.76 | -22.79 | -0.23 | 0 | 3.01 | -36.09 | 0.00 | 0 |
| 2020 (7) | 10.41 | 97.53 | 0 | 0 | 7.8 | 0 | 0 | 0 | 46.11 | -5.9 | 3.7 | 2.49 | 2.76 | 2.99 | 5.99 | 9.44 | 1.13 | -16.91 | 0 | 0 | 0.74 | -90.46 | 0.19 | -9.52 | 2.33 | 0.0 | 2.33 | 0.0 | 0.22 | 46.67 | 4.91 | 35.64 | 7.46 | 22.3 | -0.2 | 0 | 4.71 | 38.53 | 0.00 | 0 |
| 2019 (6) | 5.27 | 71.1 | 0.8 | 0 | 0 | 0 | 0 | 0 | 49.0 | 13.93 | 3.61 | 2.27 | 2.68 | 1.52 | 5.47 | -10.89 | 1.36 | 11.48 | 0 | 0 | 7.76 | 77500.0 | 0.21 | -12.5 | 2.33 | 0.0 | 2.33 | 15.92 | 0.15 | 36.36 | 3.62 | 2.26 | 6.1 | 7.96 | -0.22 | 0 | 3.4 | 0.29 | 0.00 | -21.26 |
| 2018 (5) | 3.08 | -36.23 | 0 | 0 | 0 | 0 | 0 | 0 | 43.01 | 4.72 | 3.53 | 7.29 | 2.64 | 6.02 | 6.14 | 1.24 | 1.22 | 4.27 | 0 | 0 | 0.01 | 0 | 0.24 | 20.0 | 2.33 | 0.0 | 2.01 | 19.64 | 0.11 | 37.5 | 3.54 | 7.27 | 5.65 | 11.66 | -0.15 | 0 | 3.39 | 6.27 | 0.01 | -10.22 |
| 2017 (4) | 4.83 | -5.11 | 0 | 0 | 0 | 0 | 0 | 0 | 41.07 | 6.59 | 3.29 | 7.87 | 2.49 | 17.45 | 6.06 | 10.19 | 1.17 | 28.57 | 0 | 0 | 0 | 0 | 0.2 | 11.11 | 2.33 | 0.0 | 1.68 | 22.63 | 0.08 | 0 | 3.3 | 6.11 | 5.06 | 12.95 | -0.11 | 0 | 3.19 | 5.28 | 0.01 | -2.82 |
| 2016 (3) | 5.09 | -43.13 | 0 | 0 | 0 | 0 | 0 | 0 | 38.53 | 11.58 | 3.05 | 9.32 | 2.12 | 21.84 | 5.50 | 9.19 | 0.91 | -17.27 | 0 | 0 | 0 | 0 | 0.18 | 20.0 | 2.33 | 0.0 | 1.37 | 24.55 | 0 | 0 | 3.11 | 12.68 | 4.48 | 16.06 | -0.08 | 0 | 3.03 | 7.45 | 0.01 | 0 |
| 2015 (2) | 8.95 | -13.44 | 0 | 0 | 0 | 0 | 0 | 0 | 34.53 | 18.86 | 2.79 | 10.28 | 1.74 | 14.47 | 5.04 | -3.69 | 1.1 | 35.8 | 0 | 0 | 0 | 0 | 0.15 | 200.0 | 2.33 | 0.0 | 1.1 | 30.95 | 0 | 0 | 2.76 | 6.56 | 3.86 | 12.54 | 0.06 | -14.29 | 2.82 | 6.02 | 0.00 | 0 |
| 2014 (1) | 10.34 | -17.87 | 0 | 0 | 0 | 0 | 0 | 0 | 29.05 | 25.92 | 2.53 | 3.69 | 1.52 | 1.33 | 5.23 | -19.53 | 0.81 | 15.71 | 0.83 | 176.67 | 0 | 0 | 0.05 | 66.67 | 2.33 | 0.0 | 0.84 | 37.7 | 0 | 0 | 2.59 | 13.1 | 3.43 | 17.87 | 0.07 | 250.0 | 2.66 | 15.15 | 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) | 2.36 | -18.06 | -24.84 | 3.69 | -33.63 | 232.43 | 0.32 | 1500.0 | 1500.0 | 0 | 0 | 0 | 16.03 | 6.37 | 6.44 | 1.13 | 21.51 | -4.24 | 4.11 | -15.95 | -2.14 | 6.82 | -17.3 | -9.34 | 1.94 | -1.02 | -8.49 | 1.0 | 0.0 | -3.85 | 3.73 | 9225.0 | 6116.67 | 1.08 | -2.7 | 17.39 | 3.95 | 0.0 | 10.03 | 2.91 | 0.0 | 19.26 | 0.1 | 0.0 | -64.29 | 4.47 | 33.83 | -15.18 | 7.48 | 17.8 | -6.38 | -0.05 | 16.67 | 54.55 | 4.42 | 34.76 | -14.34 | 0.01 | -10.59 | 189.08 |
| 24Q2 (19) | 2.88 | -2.7 | -29.41 | 5.56 | 56.62 | 7842.86 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 15.07 | -1.95 | 8.97 | 0.93 | 3.33 | -26.19 | 4.89 | 12.16 | 28.68 | 8.25 | 9.81 | 15.57 | 1.96 | -9.68 | -4.39 | 1.0 | -0.99 | 0 | 0.04 | -20.0 | 100.0 | 1.11 | -3.48 | 16.84 | 3.95 | 10.03 | 10.03 | 2.91 | 19.26 | 19.26 | 0.1 | -64.29 | -64.29 | 3.34 | -49.47 | -9.73 | 6.35 | -31.94 | -1.09 | -0.06 | 14.29 | 72.73 | 3.28 | -49.85 | -5.75 | 0.01 | 7.45 | 174.36 |
| 24Q1 (18) | 2.96 | -19.35 | -11.11 | 3.55 | 47.3 | 4971.43 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 15.37 | 11.78 | 5.27 | 0.9 | 91.49 | -40.0 | 4.36 | 3.32 | 37.54 | 7.52 | 1.95 | 13.64 | 2.17 | -16.54 | 24.71 | 1.01 | -0.98 | 0 | 0.05 | 0.0 | 150.0 | 1.15 | -1.71 | 17.35 | 3.59 | 0.0 | 14.7 | 2.44 | 0.0 | 4.72 | 0.28 | 0.0 | 21.74 | 6.61 | 15.76 | 57.76 | 9.33 | 10.68 | 38.22 | -0.07 | 30.0 | 75.0 | 6.54 | 16.58 | 67.26 | 0.01 | -9.07 | 209.17 |
| 23Q4 (17) | 3.67 | 16.88 | -5.41 | 2.41 | 117.12 | 119.09 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 13.75 | -8.7 | 11.79 | 0.47 | -60.17 | 123.81 | 4.22 | 0.48 | 4.71 | 7.37 | -2.07 | -16.96 | 2.6 | 22.64 | 59.51 | 1.02 | -1.92 | 0 | 0.05 | -16.67 | 0 | 1.17 | 27.17 | 515.79 | 3.59 | 0.0 | 14.7 | 2.44 | 0.0 | 4.72 | 0.28 | 0.0 | 21.74 | 5.71 | 8.35 | 111.48 | 8.43 | 5.51 | 60.57 | -0.1 | 9.09 | 64.29 | 5.61 | 8.72 | 131.82 | 0.01 | 230.95 | 0 |
| 23Q3 (16) | 3.14 | -23.04 | -53.41 | 1.11 | 1485.71 | 0 | 0.02 | 0.0 | -99.74 | 0 | 0 | 0 | 15.06 | 8.89 | 20.67 | 1.18 | -6.35 | -0.84 | 4.2 | 10.53 | 24.63 | 7.53 | 5.42 | 0.55 | 2.12 | 3.41 | 68.25 | 1.04 | 0 | 0 | 0.06 | 200.0 | 0 | 0.92 | -3.16 | 411.11 | 3.59 | 0.0 | 17.32 | 2.44 | 0.0 | 4.72 | 0.28 | 0.0 | 21.74 | 5.27 | 42.43 | 112.5 | 7.99 | 24.45 | 58.85 | -0.11 | 50.0 | 54.17 | 5.16 | 48.28 | 130.36 | 0.00 | -15.14 | 0 |
| 23Q2 (15) | 4.08 | 22.52 | -36.05 | 0.07 | 0.0 | -91.95 | 0.02 | 0.0 | -99.75 | 0 | 0 | 0 | 13.83 | -5.27 | 61.75 | 1.26 | -16.0 | 232.63 | 3.8 | 19.87 | 50.79 | 7.14 | 7.98 | 16.13 | 2.05 | 17.82 | 72.27 | 0 | 0 | 0 | 0.02 | 0.0 | -98.76 | 0.95 | -3.06 | 375.0 | 3.59 | 14.7 | 17.7 | 2.44 | 4.72 | 4.72 | 0.28 | 21.74 | 21.74 | 3.7 | -11.69 | 186.82 | 6.42 | -4.89 | 67.19 | -0.22 | 21.43 | -4.76 | 3.48 | -11.0 | 222.22 | 0.00 | 21.08 | 0 |
| 23Q1 (14) | 3.33 | -14.18 | -56.3 | 0.07 | -93.64 | -86.0 | 0.02 | 0 | -99.75 | 0 | 0 | 0 | 14.6 | 18.7 | 21.06 | 1.5 | 614.29 | 127.27 | 3.17 | -21.34 | 12.01 | 6.61 | -25.51 | -2.55 | 1.74 | 6.75 | 55.36 | 0 | 0 | 0 | 0.02 | 0 | -98.8 | 0.98 | 415.79 | 415.79 | 3.13 | 0.0 | 34.33 | 2.33 | 0.0 | 0.0 | 0.23 | 0.0 | 15.0 | 4.19 | 55.19 | 7.44 | 6.75 | 28.57 | 4.98 | -0.28 | 0.0 | -40.0 | 3.91 | 61.57 | 5.68 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.88 | -42.43 | -65.6 | 1.1 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 12.3 | -1.44 | 3.19 | 0.21 | -82.35 | -73.75 | 4.03 | 19.58 | 36.61 | 8.88 | 18.58 | 27.31 | 1.63 | 29.37 | 1.88 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.19 | 5.56 | 0.0 | 3.13 | 2.29 | 34.33 | 2.33 | 0.0 | 0.0 | 0.23 | 0.0 | 15.0 | 2.7 | 8.87 | -16.67 | 5.25 | 4.37 | -8.85 | -0.28 | -16.67 | -21.74 | 2.42 | 8.04 | -19.6 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.74 | 5.64 | -37.71 | 0 | -100.0 | 0 | 7.79 | -4.42 | -1.64 | 0 | 0 | 0 | 12.48 | 45.96 | 47.69 | 1.19 | 225.26 | 595.83 | 3.37 | 33.73 | 66.83 | 7.49 | 21.76 | 56.9 | 1.26 | 5.88 | 5.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.18 | -10.0 | -5.26 | 3.06 | 0.33 | 31.33 | 2.33 | 0.0 | 0.0 | 0.23 | 0.0 | 15.0 | 2.48 | 92.25 | 2.48 | 5.03 | 30.99 | 1.62 | -0.24 | -14.29 | -20.0 | 2.24 | 107.41 | 0.9 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.38 | -16.27 | -43.99 | 0.87 | 74.0 | 0 | 8.15 | 0.37 | 3.43 | 0 | 0 | 0 | 8.55 | -29.1 | -7.77 | -0.95 | -243.94 | -375.0 | 2.52 | -10.95 | 108.26 | 6.15 | -9.39 | 137.69 | 1.19 | 6.25 | -3.25 | 0 | 0 | 0 | 1.61 | -3.01 | 8.78 | 0.2 | 5.26 | 0.0 | 3.05 | 30.9 | 30.9 | 2.33 | 0.0 | 0.0 | 0.23 | 15.0 | 4.55 | 1.29 | -66.92 | -78.36 | 3.84 | -40.28 | -54.88 | -0.21 | -5.0 | -16.67 | 1.08 | -70.81 | -81.31 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.62 | -32.45 | -30.09 | 0.5 | 0 | 0 | 8.12 | 0.25 | 3.57 | 0 | 0 | 0 | 12.06 | 1.17 | -4.74 | 0.66 | -17.5 | -47.2 | 2.83 | -4.07 | 15.51 | 6.79 | -2.69 | 32.41 | 1.12 | -30.0 | -11.81 | 0 | 0 | 0 | 1.66 | -2.92 | 71.13 | 0.19 | 0.0 | -5.0 | 2.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.2 | 0.0 | -9.09 | 3.9 | 20.37 | -36.69 | 6.43 | 11.63 | -26.09 | -0.2 | 13.04 | -53.85 | 3.7 | 22.92 | -38.64 | 0.00 | 0 | 0 |
| 21Q4 (9) | 11.28 | 4.25 | 8.36 | 0 | 0 | 0 | 8.1 | 2.27 | 3.85 | 0 | 0 | 0 | 11.92 | 41.07 | -0.25 | 0.8 | 433.33 | -29.2 | 2.95 | 46.04 | 6.88 | 6.97 | 46.14 | 16.51 | 1.6 | 33.33 | 41.59 | 0 | 0 | 0 | 1.71 | -10.0 | 131.08 | 0.19 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.2 | 0.0 | -9.09 | 3.24 | 33.88 | -34.01 | 5.76 | 16.36 | -22.79 | -0.23 | -15.0 | -15.0 | 3.01 | 35.59 | -36.09 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.82 | -5.0 | 48.42 | 0 | 0 | 0 | 7.92 | 0.51 | 0 | 0 | 0 | 0 | 8.45 | -8.85 | -34.45 | -0.24 | -20.0 | -113.56 | 2.02 | 66.94 | -11.4 | 4.77 | 84.45 | -4.56 | 1.2 | -2.44 | 18.81 | 0 | 0 | 0 | 1.9 | 28.38 | -77.7 | 0.19 | -5.0 | -9.52 | 2.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.2 | -9.09 | -9.09 | 2.42 | -59.4 | -36.15 | 4.95 | -41.83 | -21.8 | -0.2 | -11.11 | 13.04 | 2.22 | -61.59 | -37.64 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 11.39 | 4.5 | 19.27 | 0 | 0 | 0 | 7.88 | 0.51 | 0 | 0 | 0 | 0 | 9.27 | -26.78 | -10.0 | -0.2 | -116.0 | -139.22 | 1.21 | -50.61 | -51.41 | 2.59 | -49.52 | 0 | 1.23 | -3.15 | 19.42 | 0 | 0 | 0 | 1.48 | 52.58 | -82.57 | 0.2 | 0.0 | -9.09 | 2.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 5.96 | -3.25 | 195.05 | 8.51 | -2.18 | 86.21 | -0.18 | -38.46 | 28.0 | 5.78 | -4.15 | 226.55 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 10.9 | 4.71 | 116.27 | 0 | 0 | 0 | 7.84 | 0.51 | 0 | 0 | 0 | 0 | 12.66 | 5.94 | 15.41 | 1.25 | 10.62 | 331.03 | 2.45 | -11.23 | 66.67 | 5.13 | -14.37 | 0 | 1.27 | 12.39 | -3.05 | 0 | 0 | 0 | 0.97 | 31.08 | -88.01 | 0.2 | 5.26 | 0.0 | 2.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.22 | 0.0 | 46.67 | 6.16 | 25.46 | 57.54 | 8.7 | 16.62 | 36.36 | -0.13 | 35.0 | 43.48 | 6.03 | 28.03 | 63.86 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 10.41 | 42.8 | 97.53 | 0 | 0 | -100.0 | 7.8 | 0 | 0 | 0 | 0 | 0 | 11.95 | -7.29 | 4.46 | 1.13 | -36.16 | 140.43 | 2.76 | 21.05 | 2.99 | 5.99 | 19.71 | 0 | 1.13 | 11.88 | -16.91 | 0 | 0 | 0 | 0.74 | -91.31 | -90.46 | 0.19 | -9.52 | -9.52 | 2.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.22 | 0.0 | 46.67 | 4.91 | 29.55 | 35.64 | 7.46 | 17.85 | 22.3 | -0.2 | 13.04 | 9.09 | 4.71 | 32.3 | 38.53 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 7.29 | -23.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 12.89 | 25.15 | 0.0 | 1.77 | 247.06 | 0.0 | 2.28 | -8.43 | 0.0 | 5.00 | 0 | 0.0 | 1.01 | -1.94 | 0.0 | 0 | 0 | 0.0 | 8.52 | 0.35 | 0.0 | 0.21 | -4.55 | 0.0 | 2.33 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 3.79 | 87.62 | 0.0 | 6.33 | 38.51 | 0.0 | -0.23 | 8.0 | 0.0 | 3.56 | 101.13 | 0.0 | 0.00 | -7.21 | 0.0 |
