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) | 0.7 | -41.18 | 1.65 | 66.67 | 0 | 0 | 0 | 0 | 18.38 | 16.62 | 2.52 | 40.0 | 3.57 | 10.19 | 19.42 | -5.52 | 6.22 | 8.17 | 1.46 | 10.61 | 0 | 0 | 0.06 | -33.33 | 5.46 | 0.0 | 1.91 | 10.4 | 0.09 | -18.18 | 2.77 | 33.82 | 4.76 | 21.74 | -0.12 | 0 | 2.65 | 33.84 | 0.00 | 0 |
| 2022 (9) | 1.19 | 91.94 | 0.99 | 11.24 | 0 | 0 | 0 | 0 | 15.76 | 16.31 | 1.8 | 30.43 | 3.24 | -2.41 | 20.56 | -16.09 | 5.75 | 7.28 | 1.32 | 4.76 | 0 | 0 | 0.09 | 28.57 | 5.46 | 0.0 | 1.73 | 8.81 | 0.11 | 0.0 | 2.07 | 29.38 | 3.91 | 18.48 | -0.09 | 0 | 1.98 | 32.89 | 0.00 | 0 |
| 2021 (8) | 0.62 | 34.78 | 0.89 | 178.12 | 0.05 | -50.0 | 0 | 0 | 13.55 | -1.53 | 1.38 | 56.82 | 3.32 | 17.31 | 24.50 | 19.13 | 5.36 | 6.35 | 1.26 | 0.0 | 0.14 | -61.11 | 0.07 | -22.22 | 5.46 | 0.0 | 1.59 | 6.0 | 0.11 | -8.33 | 1.6 | 40.35 | 3.3 | 19.57 | -0.11 | 0 | 1.49 | 44.66 | 0.00 | 0 |
| 2020 (7) | 0.46 | -24.59 | 0.32 | -80.12 | 0.1 | 0.0 | 0 | 0 | 13.76 | 0.73 | 0.88 | 14.29 | 2.83 | 12.75 | 20.57 | 11.93 | 5.04 | -15.72 | 1.26 | 6.78 | 0.36 | 350.0 | 0.09 | 0 | 5.46 | 0.0 | 1.5 | 4.9 | 0.12 | 33.33 | 1.14 | 18.75 | 2.76 | 11.29 | -0.11 | 0 | 1.03 | 22.62 | 0.00 | 0 |
| 2019 (6) | 0.61 | 45.24 | 1.61 | 61.0 | 0.1 | -9.09 | 0 | 0 | 13.66 | 4.35 | 0.77 | -7.23 | 2.51 | -9.06 | 18.37 | -12.85 | 5.98 | 1.7 | 1.18 | 6.31 | 0.08 | -55.56 | 0 | 0 | 5.46 | 0.0 | 1.43 | 5.93 | 0.09 | 12.5 | 0.96 | -11.93 | 2.48 | -1.59 | -0.12 | 0 | 0.84 | -16.0 | 0.00 | 0 |
| 2018 (5) | 0.42 | 7.69 | 1.0 | 31.58 | 0.11 | 10.0 | 0 | 0 | 13.09 | 0.93 | 0.83 | 15.28 | 2.76 | 1.47 | 21.08 | 0.54 | 5.88 | 9.91 | 1.11 | 19.35 | 0.18 | -35.71 | 0 | 0 | 5.46 | 0.0 | 1.35 | 6.3 | 0.08 | 14.29 | 1.09 | 6.86 | 2.52 | 6.78 | -0.09 | 0 | 1.0 | 6.38 | 0.00 | 0 |
| 2017 (4) | 0.39 | -44.29 | 0.76 | -35.04 | 0.1 | 0.0 | 0 | 0 | 12.97 | -0.99 | 0.72 | 22.03 | 2.72 | 19.82 | 20.97 | 21.02 | 5.35 | -6.3 | 0.93 | 4.49 | 0.28 | -26.32 | 0 | 0 | 5.46 | 0.0 | 1.27 | 4.96 | 0.07 | 600.0 | 1.02 | 21.43 | 2.36 | 14.01 | -0.08 | 0 | 0.94 | 22.08 | 0.00 | 0 |
| 2016 (3) | 0.7 | -51.05 | 1.17 | -29.94 | 0.1 | 0.0 | 0 | 0 | 13.1 | -4.8 | 0.59 | -26.25 | 2.27 | 2.25 | 17.33 | 7.4 | 5.71 | -0.35 | 0.89 | -2.2 | 0.38 | 1800.0 | 0 | 0 | 5.46 | 0.0 | 1.21 | 7.08 | 0.01 | 0 | 0.84 | -25.0 | 2.07 | -8.0 | -0.07 | 0 | 0.77 | -30.63 | 0.00 | 0 |
| 2015 (2) | 1.43 | -20.11 | 1.67 | 20.14 | 0.1 | 0.0 | 0 | 0 | 13.76 | 2.23 | 0.8 | 17.65 | 2.22 | -11.55 | 16.13 | -13.48 | 5.73 | -2.39 | 0.91 | 0 | 0.02 | -83.33 | 0 | 0 | 5.46 | 0.0 | 1.13 | 5.61 | 0 | 0 | 1.12 | 4.67 | 2.25 | 5.63 | -0.01 | 0 | 1.11 | -10.48 | 0.00 | 0 |
| 2014 (1) | 1.79 | 45.53 | 1.39 | 65.48 | 0.1 | 0.0 | 0 | 0 | 13.46 | 0.75 | 0.68 | 44.68 | 2.51 | 0.0 | 18.65 | -0.74 | 5.87 | 0.86 | 0 | 0 | 0.12 | -45.45 | 0 | 0 | 5.46 | 0.0 | 1.07 | 4.9 | 0 | 0 | 1.07 | 0.94 | 2.13 | 0.95 | 0.17 | 21.43 | 1.24 | 3.33 | 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) | 2.44 | 98.37 | 96.77 | 1.62 | 14.08 | 149.23 | 0 | 0 | 0 | 0 | 0 | 0 | 3.59 | -18.04 | 5.59 | 0.26 | -33.33 | 36.84 | 2.06 | -19.84 | 1.98 | 10.89 | -20.65 | -3.19 | 9.37 | 31.97 | 29.24 | 1.59 | 4.61 | 11.19 | 0 | 0 | 0 | 0.32 | -3.03 | 357.14 | 6.46 | 9.49 | 18.32 | 2.16 | 0.0 | 13.09 | 0.12 | 0.0 | 33.33 | 1.71 | 17.93 | -1.72 | 3.98 | 6.99 | 6.42 | -0.08 | 11.11 | 20.0 | 1.63 | 19.85 | -0.61 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.23 | 43.02 | -48.54 | 1.42 | 25.66 | 7000.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.38 | -13.44 | -0.9 | 0.39 | -48.0 | -37.1 | 2.57 | -9.19 | 7.08 | 13.72 | -8.99 | 3.71 | 7.1 | -0.28 | 37.6 | 1.52 | -3.18 | 10.14 | 0 | 0 | 0 | 0.33 | 560.0 | 371.43 | 5.9 | 8.06 | 8.06 | 2.16 | 13.09 | 13.09 | 0.12 | 33.33 | 33.33 | 1.45 | 9.02 | -6.45 | 3.72 | 11.71 | 4.79 | -0.09 | 0.0 | 30.77 | 1.36 | 9.68 | -4.23 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.86 | 22.86 | -65.6 | 1.13 | -31.52 | 264.52 | 0 | 0 | 0 | 0 | 0 | 0 | 5.06 | -14.09 | 8.12 | 0.75 | -28.57 | 13.64 | 2.83 | -20.73 | 45.13 | 15.08 | -22.33 | 27.96 | 7.12 | 14.47 | 19.46 | 1.57 | 7.53 | 10.56 | 0 | 0 | 0 | 0.05 | -16.67 | -37.5 | 5.46 | 0.0 | 0.0 | 1.91 | 0.0 | 10.4 | 0.09 | 0.0 | -18.18 | 1.33 | -51.99 | 22.02 | 3.33 | -30.04 | 13.65 | -0.09 | 25.0 | 10.0 | 1.24 | -53.21 | 25.25 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.7 | -43.55 | -41.18 | 1.65 | 153.85 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 5.89 | 73.24 | 7.88 | 1.05 | 452.63 | 11.7 | 3.57 | 76.73 | 10.19 | 19.41 | 72.6 | -5.63 | 6.22 | -14.21 | 8.17 | 1.46 | 2.1 | 10.61 | 0 | 0 | 0 | 0.06 | -14.29 | -33.33 | 5.46 | 0.0 | 0.0 | 1.91 | 0.0 | 10.4 | 0.09 | 0.0 | -18.18 | 2.77 | 59.2 | 33.82 | 4.76 | 27.27 | 21.74 | -0.12 | -20.0 | -33.33 | 2.65 | 61.59 | 33.84 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.24 | -48.12 | 53.09 | 0.65 | 3150.0 | 12.07 | 0 | 0 | 0 | 0 | 0 | 0 | 3.4 | -23.08 | -5.03 | 0.19 | -69.35 | -48.65 | 2.02 | -15.83 | 6.32 | 11.25 | -14.99 | -7.18 | 7.25 | 40.5 | 9.19 | 1.43 | 3.62 | 8.33 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 5.46 | 0.0 | 0.0 | 1.91 | 0.0 | 10.4 | 0.09 | 0.0 | -18.18 | 1.74 | 12.26 | 55.36 | 3.74 | 5.35 | 26.35 | -0.1 | 23.08 | -11.11 | 1.64 | 15.49 | 59.22 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.39 | -4.4 | 54.19 | 0.02 | -93.55 | -90.91 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | -5.56 | 56.18 | 0.62 | -6.06 | 376.92 | 2.4 | 23.08 | 55.84 | 13.23 | 12.29 | 22.34 | 5.16 | -13.42 | -3.37 | 1.38 | -2.82 | 2.99 | 0 | 0 | 0 | 0.07 | -12.5 | 0.0 | 5.46 | 0.0 | 0.0 | 1.91 | 10.4 | 10.4 | 0.09 | -18.18 | -18.18 | 1.55 | 42.2 | 106.67 | 3.55 | 21.16 | 37.07 | -0.13 | -30.0 | -30.0 | 1.42 | 43.43 | 118.46 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.5 | 110.08 | 53.37 | 0.31 | -68.69 | -20.51 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.68 | -14.29 | 20.62 | 0.66 | -29.79 | 83.33 | 1.95 | -39.81 | -5.8 | 11.78 | -42.72 | -23.27 | 5.96 | 3.65 | 7.0 | 1.42 | 7.58 | 6.77 | 0 | 0 | -100.0 | 0.08 | -11.11 | 0.0 | 5.46 | 0.0 | 0.0 | 1.73 | 0.0 | 8.81 | 0.11 | 0.0 | 0.0 | 1.09 | -47.34 | 43.42 | 2.93 | -25.06 | 19.11 | -0.1 | -11.11 | -25.0 | 0.99 | -50.0 | 45.59 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.19 | 46.91 | 91.94 | 0.99 | 70.69 | 11.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.46 | 52.51 | 1.3 | 0.94 | 154.05 | -6.93 | 3.24 | 70.53 | -2.41 | 20.57 | 69.77 | -16.1 | 5.75 | -13.4 | 7.28 | 1.32 | 0.0 | 4.76 | 0 | 0 | -100.0 | 0.09 | 28.57 | 28.57 | 5.46 | 0.0 | 0.0 | 1.73 | 0.0 | 8.81 | 0.11 | 0.0 | 0.0 | 2.07 | 84.82 | 29.38 | 3.91 | 32.09 | 18.48 | -0.09 | 0.0 | 18.18 | 1.98 | 92.23 | 32.89 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.81 | -47.74 | -3.57 | 0.58 | 163.64 | -61.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.58 | 26.5 | 67.29 | 0.37 | 184.62 | 311.11 | 1.9 | 23.38 | 25.83 | 12.12 | 12.05 | 4.48 | 6.64 | 24.34 | -3.07 | 1.32 | -1.49 | 5.6 | 0 | 0 | -100.0 | 0.07 | 0.0 | -12.5 | 5.46 | 0.0 | 0.0 | 1.73 | 0.0 | 8.81 | 0.11 | 0.0 | 0.0 | 1.12 | 49.33 | 83.61 | 2.96 | 14.29 | 28.7 | -0.09 | 10.0 | 25.0 | 1.03 | 58.46 | 110.2 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.55 | -4.91 | -16.22 | 0.22 | -43.59 | 1000.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.83 | -27.06 | 36.71 | 0.13 | -63.89 | 230.0 | 1.54 | -25.6 | 116.9 | 10.81 | -29.57 | 107.15 | 5.34 | -4.13 | 5.53 | 1.34 | 0.75 | 3.88 | 0 | -100.0 | -100.0 | 0.07 | -12.5 | -12.5 | 5.46 | 0.0 | 0.0 | 1.73 | 8.81 | 15.33 | 0.11 | 0.0 | -8.33 | 0.75 | -1.32 | 25.0 | 2.59 | 5.28 | 16.67 | -0.1 | -25.0 | 16.67 | 0.65 | -4.41 | 35.42 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.63 | 162.9 | 40.52 | 0.39 | -56.18 | 85.71 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 3.88 | -28.01 | -1.52 | 0.36 | -64.36 | -5.26 | 2.07 | -37.65 | -5.91 | 15.36 | -37.37 | 2.19 | 5.57 | 3.92 | 9.0 | 1.33 | 5.56 | 3.91 | 0.13 | -7.14 | -27.78 | 0.08 | 14.29 | -11.11 | 5.46 | 0.0 | 0.0 | 1.59 | 0.0 | 6.0 | 0.11 | 0.0 | -8.33 | 0.76 | -52.5 | 8.57 | 2.46 | -25.45 | 6.03 | -0.08 | 27.27 | 27.27 | 0.68 | -54.36 | 15.25 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.62 | -26.19 | 34.78 | 0.89 | -41.06 | 178.12 | 0.05 | 0.0 | -50.0 | 0 | 0 | 0 | 5.39 | 151.87 | 10.68 | 1.01 | 1022.22 | 38.36 | 3.32 | 119.87 | 17.31 | 24.52 | 111.42 | 19.31 | 5.36 | -21.75 | 6.35 | 1.26 | 0.8 | 0.0 | 0.14 | -12.5 | -61.11 | 0.07 | -12.5 | -22.22 | 5.46 | 0.0 | 0.0 | 1.59 | 0.0 | 6.0 | 0.11 | 0.0 | -8.33 | 1.6 | 162.3 | 40.35 | 3.3 | 43.48 | 19.57 | -0.11 | 8.33 | 0.0 | 1.49 | 204.08 | 44.66 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.84 | -54.59 | 68.0 | 1.51 | 7450.0 | 65.93 | 0.05 | 0.0 | -50.0 | 0 | 0 | 0 | 2.14 | 3.38 | -21.32 | 0.09 | 190.0 | 50.0 | 1.51 | 112.68 | -4.43 | 11.60 | 122.15 | -2.15 | 6.85 | 35.38 | 4.9 | 1.25 | -3.1 | 3.31 | 0.16 | -5.88 | -58.97 | 0.08 | 0.0 | 0 | 5.46 | 0.0 | 0.0 | 1.59 | 6.0 | 6.0 | 0.11 | -8.33 | -8.33 | 0.61 | 1.67 | 48.78 | 2.3 | 3.6 | 13.3 | -0.12 | 0.0 | 0.0 | 0.49 | 2.08 | 68.97 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.85 | 59.48 | 172.06 | 0.02 | -90.48 | -97.96 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 2.07 | -47.46 | -33.44 | -0.1 | -126.32 | -176.92 | 0.71 | -67.73 | -63.59 | 5.22 | -65.26 | 0 | 5.06 | -0.98 | -4.71 | 1.29 | 0.78 | 10.26 | 0.17 | -5.56 | 0 | 0.08 | -11.11 | 0 | 5.46 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.6 | -14.29 | 71.43 | 2.22 | -4.31 | 12.12 | -0.12 | -9.09 | 14.29 | 0.48 | -18.64 | 128.57 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.16 | 152.17 | 87.1 | 0.21 | -34.38 | -47.5 | 0.05 | -50.0 | -50.0 | 0 | 0 | 0 | 3.94 | -19.1 | 28.34 | 0.38 | -47.95 | 1050.0 | 2.2 | -22.26 | 71.88 | 15.03 | -26.88 | 0 | 5.11 | 1.39 | -18.5 | 1.28 | 1.59 | 9.4 | 0.18 | -50.0 | 260.0 | 0.09 | 0.0 | 0 | 5.46 | 0.0 | 0.0 | 1.5 | 0.0 | 4.9 | 0.12 | 0.0 | 33.33 | 0.7 | -38.6 | -23.91 | 2.32 | -15.94 | -4.92 | -0.11 | 0.0 | 15.38 | 0.59 | -42.72 | -25.32 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.46 | -8.0 | -24.59 | 0.32 | -64.84 | -80.12 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 4.87 | 79.04 | 9.93 | 0.73 | 1116.67 | 58.7 | 2.83 | 79.11 | 12.75 | 20.55 | 73.39 | 0 | 5.04 | -22.82 | -15.72 | 1.26 | 4.13 | 6.78 | 0.36 | -7.69 | 350.0 | 0.09 | 0 | 0 | 5.46 | 0.0 | 0.0 | 1.5 | 0.0 | 4.9 | 0.12 | 0.0 | 33.33 | 1.14 | 178.05 | 18.75 | 2.76 | 35.96 | 11.29 | -0.11 | 8.33 | 8.33 | 1.03 | 255.17 | 22.62 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.5 | -26.47 | 0.0 | 0.91 | -7.14 | 0.0 | 0.1 | 0 | 0.0 | 0 | 0 | 0.0 | 2.72 | -12.54 | 0.0 | 0.06 | -53.85 | 0.0 | 1.58 | -18.97 | 0.0 | 11.85 | 0 | 0.0 | 6.53 | 22.98 | 0.0 | 1.21 | 3.42 | 0.0 | 0.39 | 0 | 0.0 | 0 | 0 | 0.0 | 5.46 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.41 | 17.14 | 0.0 | 2.03 | 2.53 | 0.0 | -0.12 | 14.29 | 0.0 | 0.29 | 38.1 | 0.0 | 0.00 | 0 | 0.0 |
