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) | 1.05 | -24.46 | 0.2 | -4.76 | 3.78 | -11.89 | 0 | 0 | 30.71 | 40.04 | 3.08 | 105.33 | 7.25 | 26.31 | 23.61 | -9.8 | 11.69 | 55.25 | 0.25 | 13.64 | 14.5 | -4.98 | 0.07 | -30.0 | 5.4 | 2.66 | 1.87 | 8.72 | 0.36 | -14.29 | 10.75 | 29.21 | 12.98 | 24.21 | -0.44 | 0 | 10.31 | 29.52 | 0.00 | 0 |
| 2022 (9) | 1.39 | 26.36 | 0.21 | 50.0 | 4.29 | 50.0 | 0 | 0 | 21.93 | 53.79 | 1.5 | 0 | 5.74 | 57.26 | 26.17 | 2.26 | 7.53 | 27.41 | 0.22 | 0.0 | 15.26 | -15.83 | 0.1 | -28.57 | 5.26 | 0.0 | 1.72 | 0.0 | 0.42 | 5.0 | 8.32 | 22.35 | 10.45 | 17.28 | -0.36 | 0 | 7.96 | 24.76 | 0.00 | 0 |
| 2021 (8) | 1.1 | -19.12 | 0.14 | 0 | 2.86 | 58.89 | 0 | 0 | 14.26 | -16.31 | -0.97 | 0 | 3.65 | 19.67 | 25.60 | 43.0 | 5.91 | 15.2 | 0.22 | 0.0 | 18.13 | -6.16 | 0.14 | -22.22 | 5.26 | 0.0 | 1.72 | 3.61 | 0.4 | -13.04 | 6.8 | -15.21 | 8.91 | -12.04 | -0.42 | 0 | 6.38 | -16.27 | 0.00 | 0 |
| 2020 (7) | 1.36 | 9.68 | 0 | 0 | 1.8 | -19.28 | 0 | 0 | 17.04 | -39.49 | 0.6 | -82.91 | 3.05 | -50.08 | 17.90 | -17.51 | 5.13 | -21.44 | 0.22 | 0.0 | 19.32 | 4.43 | 0.18 | -14.29 | 5.26 | 0.0 | 1.66 | 26.72 | 0.46 | 64.29 | 8.02 | -14.13 | 10.13 | -7.32 | -0.4 | 0 | 7.62 | -14.19 | 0.00 | 0 |
| 2019 (6) | 1.24 | -21.52 | 2.25 | 102.7 | 2.23 | -27.12 | 0 | 0 | 28.16 | 23.56 | 3.51 | 16.61 | 6.11 | 17.73 | 21.70 | -4.72 | 6.53 | 8.29 | 0.22 | 0.0 | 18.5 | 1.65 | 0.21 | 40.0 | 5.26 | 0.0 | 1.31 | 29.7 | 0.28 | 27.27 | 9.34 | 23.87 | 10.93 | 24.77 | -0.46 | 0 | 8.88 | 22.31 | 0.00 | 0 |
| 2018 (5) | 1.58 | 22.48 | 1.11 | 270.0 | 3.06 | 2.0 | 0 | 0 | 22.79 | 30.38 | 3.01 | 62.7 | 5.19 | 44.57 | 22.77 | 10.88 | 6.03 | 53.05 | 0.22 | 0.0 | 18.2 | 12.14 | 0.15 | 87.5 | 5.26 | 0.0 | 1.01 | 23.17 | 0.22 | 22.22 | 7.54 | 29.55 | 8.76 | 28.45 | -0.28 | 0 | 7.26 | 29.64 | 0.00 | 0 |
| 2017 (4) | 1.29 | -9.79 | 0.3 | -84.54 | 3.0 | 194.12 | 0 | 0 | 17.48 | 6.72 | 1.85 | -16.29 | 3.59 | -2.18 | 20.54 | -8.34 | 3.94 | 33.11 | 0.22 | -4.35 | 16.23 | 1.69 | 0.08 | 33.33 | 5.26 | 0.0 | 0.82 | 36.67 | 0.18 | 0 | 5.82 | 11.92 | 6.82 | 17.59 | -0.22 | 0 | 5.6 | 11.55 | 0.00 | 0 |
| 2016 (3) | 1.43 | 13.49 | 1.94 | 48.09 | 1.02 | 22.89 | 0 | 0 | 16.38 | 6.16 | 2.21 | -7.14 | 3.67 | 11.55 | 22.41 | 5.08 | 2.96 | 2.42 | 0.23 | 0.0 | 15.96 | 467.97 | 0.06 | 100.0 | 5.26 | 0.0 | 0.6 | 66.67 | 0 | 0 | 5.2 | 24.11 | 5.8 | 27.47 | -0.18 | 0 | 5.02 | 19.81 | 0.00 | 0 |
| 2015 (2) | 1.26 | 18.87 | 1.31 | 0 | 0.83 | -42.36 | 0 | 0 | 15.43 | 12.06 | 2.38 | 0 | 3.29 | 21.85 | 21.32 | 8.74 | 2.89 | -8.54 | 0.23 | 0.0 | 2.81 | -60.48 | 0.03 | -50.0 | 5.26 | 23.47 | 0.36 | 0.0 | 0 | 0 | 4.19 | 135.39 | 4.55 | 112.62 | 0 | 0 | 4.19 | 130.22 | 0.00 | 0 |
| 2014 (1) | 1.06 | -28.86 | 0 | 0 | 1.44 | -35.14 | 0 | 0 | 13.77 | 29.42 | -0.56 | 0 | 2.7 | 57.89 | 19.61 | 22.0 | 3.16 | 37.99 | 0.23 | 0.0 | 7.11 | -9.54 | 0.06 | -33.33 | 4.26 | 1.91 | 0.36 | 44.0 | 0 | 0 | 1.78 | -39.46 | 2.14 | -32.92 | 0.04 | 100.0 | 1.82 | -38.51 | 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) | 1.82 | -3.7 | 59.65 | 3.12 | 212.0 | 467.27 | 3.34 | -4.02 | -15.66 | 0 | 0 | 0 | 8.68 | 0.23 | 8.91 | 0.71 | -24.47 | -18.39 | 7.26 | -5.47 | -0.95 | 21.15 | -7.42 | -16.65 | 17.72 | 9.59 | 64.84 | 0.25 | 0.0 | 13.64 | 17.5 | -3.26 | 21.78 | 0.09 | -10.0 | 0.0 | 5.47 | 0.18 | 1.67 | 2.18 | 0.0 | 16.58 | 0.44 | 0.0 | 22.22 | 11.71 | 6.55 | 19.49 | 14.33 | 5.29 | 19.12 | 0 | 100.0 | 100.0 | 11.71 | 8.43 | 23.13 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.89 | -31.02 | 114.77 | 1.0 | -65.03 | 61.29 | 3.48 | 1.16 | -9.61 | 0 | 0 | 0 | 8.66 | 3.71 | 21.46 | 0.94 | -9.62 | 62.07 | 7.68 | 1.19 | 16.01 | 22.84 | -3.42 | -7.52 | 16.17 | 9.63 | 70.03 | 0.25 | 0.0 | 13.64 | 18.09 | 30.71 | 22.06 | 0.1 | 42.86 | 11.11 | 5.46 | 0.37 | 2.44 | 2.18 | 16.58 | 16.58 | 0.44 | 22.22 | 22.22 | 10.99 | 5.27 | 23.07 | 13.61 | 7.42 | 21.95 | -0.19 | 26.92 | 56.82 | 10.8 | 6.09 | 27.21 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.74 | 160.95 | 163.46 | 2.86 | 1330.0 | 297.22 | 3.44 | -8.99 | -22.17 | 0 | 0 | 0 | 8.35 | -3.36 | 19.97 | 1.04 | 7.22 | 55.22 | 7.59 | 4.69 | 27.99 | 23.65 | 0.15 | -1.72 | 14.75 | 26.18 | 76.86 | 0.25 | 0.0 | 13.64 | 13.84 | -4.55 | -3.55 | 0.07 | 0.0 | -12.5 | 5.44 | 0.74 | 3.23 | 1.87 | 0.0 | 8.72 | 0.36 | 0.0 | -14.29 | 10.44 | -2.88 | 23.55 | 12.67 | -2.39 | 19.64 | -0.26 | 40.91 | 25.71 | 10.18 | -1.26 | 25.68 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.05 | -7.89 | -24.46 | 0.2 | -63.64 | -4.76 | 3.78 | -4.55 | -11.89 | 0 | 0 | 0 | 8.64 | 8.41 | 26.5 | 0.97 | 11.49 | 40.58 | 7.25 | -1.09 | 26.31 | 23.62 | -6.92 | -9.78 | 11.69 | 8.74 | 55.25 | 0.25 | 13.64 | 13.64 | 14.5 | 0.9 | -4.98 | 0.07 | -22.22 | -30.0 | 5.4 | 0.37 | 2.66 | 1.87 | 0.0 | 8.72 | 0.36 | 0.0 | -14.29 | 10.75 | 9.69 | 29.21 | 12.98 | 7.9 | 24.21 | -0.44 | -51.72 | -22.22 | 10.31 | 8.41 | 29.52 | 0.00 | 0 | 0 |
| 23Q3 (16) | 1.14 | 29.55 | 0.0 | 0.55 | -11.29 | 83.33 | 3.96 | 2.86 | 2.59 | 0 | 0 | 0 | 7.97 | 11.78 | 35.54 | 0.87 | 50.0 | 58.18 | 7.33 | 10.73 | 37.52 | 25.37 | 2.71 | -7.89 | 10.75 | 13.04 | 59.73 | 0.22 | 0.0 | 0.0 | 14.37 | -3.04 | -9.57 | 0.09 | 0.0 | -10.0 | 5.38 | 0.94 | 2.28 | 1.87 | 0.0 | 8.72 | 0.36 | 0.0 | -14.29 | 9.8 | 9.74 | 29.12 | 12.03 | 7.8 | 23.77 | -0.29 | 34.09 | 9.38 | 9.51 | 12.01 | 30.81 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.88 | -15.38 | -5.38 | 0.62 | -13.89 | 588.89 | 3.85 | -12.9 | 8.76 | 0 | 0 | 0 | 7.13 | 2.44 | 43.46 | 0.58 | -13.43 | 16.0 | 6.62 | 11.64 | 43.91 | 24.70 | 2.64 | -8.39 | 9.51 | 14.03 | 55.65 | 0.22 | 0.0 | 0.0 | 14.82 | 3.28 | -11.15 | 0.09 | 12.5 | -25.0 | 5.33 | 1.14 | 1.33 | 1.87 | 8.72 | 8.72 | 0.36 | -14.29 | -14.29 | 8.93 | 5.68 | 26.85 | 11.16 | 5.38 | 21.7 | -0.44 | -25.71 | -25.71 | 8.49 | 4.81 | 26.91 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.04 | -25.18 | 6.12 | 0.72 | 242.86 | 414.29 | 4.42 | 3.03 | 35.17 | 0 | 0 | 0 | 6.96 | 1.9 | 63.76 | 0.67 | -2.9 | 391.3 | 5.93 | 3.31 | 55.64 | 24.07 | -8.05 | -3.99 | 8.34 | 10.76 | 37.17 | 0.22 | 0.0 | 0.0 | 14.35 | -5.96 | -18.05 | 0.08 | -20.0 | -33.33 | 5.27 | 0.19 | 0.19 | 1.72 | 0.0 | 0.0 | 0.42 | 0.0 | 5.0 | 8.45 | 1.56 | 28.81 | 10.59 | 1.34 | 22.0 | -0.35 | 2.78 | -16.67 | 8.1 | 1.76 | 29.39 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.39 | 21.93 | 26.36 | 0.21 | -30.0 | 50.0 | 4.29 | 11.14 | 50.0 | 0 | 0 | 0 | 6.83 | 16.16 | 60.71 | 0.69 | 25.45 | 1280.0 | 5.74 | 7.69 | 57.26 | 26.17 | -4.98 | 2.33 | 7.53 | 11.89 | 27.41 | 0.22 | 0.0 | 0.0 | 15.26 | -3.96 | -15.83 | 0.1 | 0.0 | -28.57 | 5.26 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0.42 | 0.0 | 5.0 | 8.32 | 9.62 | 22.35 | 10.45 | 7.51 | 17.28 | -0.36 | -12.5 | 14.29 | 7.96 | 9.49 | 24.76 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.14 | 22.58 | -2.56 | 0.3 | 233.33 | 0.0 | 3.86 | 9.04 | 60.83 | 0 | 0 | 0 | 5.88 | 18.31 | 63.79 | 0.55 | 10.0 | 266.67 | 5.33 | 15.87 | 62.5 | 27.55 | 2.16 | 13.04 | 6.73 | 10.15 | 28.19 | 0.22 | 0.0 | 0.0 | 15.89 | -4.74 | -13.17 | 0.1 | -16.67 | -28.57 | 5.26 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 0.42 | 0.0 | 5.0 | 7.59 | 7.81 | 12.61 | 9.72 | 6.0 | 9.83 | -0.32 | 8.57 | 30.43 | 7.27 | 8.67 | 15.76 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.93 | -5.1 | -49.18 | 0.09 | -35.71 | 0 | 3.54 | 8.26 | 100.0 | 0 | 0 | 0 | 4.97 | 16.94 | 59.81 | 0.5 | 317.39 | 213.64 | 4.6 | 20.73 | 60.28 | 26.96 | 7.57 | 22.23 | 6.11 | 0.49 | 21.23 | 0.22 | 0.0 | 0.0 | 16.68 | -4.74 | -12.03 | 0.12 | 0.0 | -20.0 | 5.26 | 0.0 | 0.0 | 1.72 | 0.0 | 3.61 | 0.42 | 5.0 | -8.7 | 7.04 | 7.32 | -0.28 | 9.17 | 5.65 | -0.11 | -0.35 | -16.67 | 20.45 | 6.69 | 6.87 | 1.06 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.98 | -10.91 | -53.99 | 0.14 | 0.0 | 0 | 3.27 | 14.34 | 179.49 | 0 | 0 | 0 | 4.25 | 0.0 | 28.01 | -0.23 | -560.0 | 8.0 | 3.81 | 4.38 | 47.1 | 25.07 | -2.0 | 33.75 | 6.08 | 2.88 | 27.73 | 0.22 | 0.0 | 0.0 | 17.51 | -3.42 | -11.03 | 0.12 | -14.29 | -29.41 | 5.26 | 0.0 | 0.0 | 1.72 | 0.0 | 3.61 | 0.4 | 0.0 | -13.04 | 6.56 | -3.53 | -12.65 | 8.68 | -2.58 | -9.77 | -0.3 | 28.57 | 28.57 | 6.26 | -1.88 | -11.71 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.1 | -5.98 | -19.12 | 0.14 | -53.33 | 0 | 2.86 | 19.17 | 58.89 | 0 | 0 | 0 | 4.25 | 18.38 | 23.55 | 0.05 | 115.15 | 129.41 | 3.65 | 11.28 | 19.67 | 25.58 | 4.96 | 42.9 | 5.91 | 12.57 | 15.2 | 0.22 | 0.0 | 0.0 | 18.13 | -0.93 | -6.16 | 0.14 | 0.0 | -22.22 | 5.26 | 0.0 | 0.0 | 1.72 | 0.0 | 3.61 | 0.4 | 0.0 | -13.04 | 6.8 | 0.89 | -15.21 | 8.91 | 0.68 | -12.04 | -0.42 | 8.7 | -5.0 | 6.38 | 1.59 | -16.27 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.17 | -36.07 | -29.09 | 0.3 | 0 | 3.45 | 2.4 | 35.59 | 63.27 | 0 | 0 | 0 | 3.59 | 15.43 | 14.33 | -0.33 | 25.0 | -175.0 | 3.28 | 14.29 | 18.41 | 24.37 | 10.46 | 82.02 | 5.25 | 4.17 | -14.63 | 0.22 | 0.0 | 0.0 | 18.3 | -3.48 | -9.36 | 0.14 | -6.67 | -22.22 | 5.26 | 0.0 | 0.0 | 1.72 | 3.61 | 3.61 | 0.4 | -13.04 | -13.04 | 6.74 | -4.53 | -17.5 | 8.85 | -3.59 | -13.99 | -0.46 | -4.55 | 4.17 | 6.28 | -5.14 | -18.34 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.83 | -14.08 | 42.97 | 0 | 0 | -100.0 | 1.77 | 51.28 | 0 | 0 | 0 | 0 | 3.11 | -6.33 | -20.66 | -0.44 | -76.0 | -414.29 | 2.87 | 10.81 | -28.25 | 22.06 | 17.71 | 0 | 5.04 | 5.88 | -27.69 | 0.22 | 0.0 | 0.0 | 18.96 | -3.66 | -8.89 | 0.15 | -11.76 | -16.67 | 5.26 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 7.06 | -5.99 | -14.84 | 9.18 | -4.57 | -11.82 | -0.44 | -4.76 | 22.81 | 6.62 | -6.63 | -14.25 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.13 | 56.62 | 156.63 | 0 | 0 | -100.0 | 1.17 | -35.0 | -40.31 | 0 | 0 | 0 | 3.32 | -3.49 | -49.24 | -0.25 | -47.06 | -133.78 | 2.59 | -15.08 | -56.18 | 18.74 | 4.7 | 0 | 4.76 | -7.21 | -29.06 | 0.22 | 0.0 | 0.0 | 19.68 | 1.86 | 1.97 | 0.17 | -5.56 | -15.0 | 5.26 | 0.0 | 0.0 | 1.66 | 0.0 | 26.72 | 0.46 | 0.0 | 64.29 | 7.51 | -6.36 | -13.38 | 9.62 | -5.03 | -6.24 | -0.42 | -5.0 | 14.29 | 7.09 | -6.96 | -13.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.36 | -17.58 | 9.68 | 0 | -100.0 | -100.0 | 1.8 | 22.45 | -19.28 | 0 | 0 | 0 | 3.44 | 9.55 | -51.48 | -0.17 | -41.67 | -121.25 | 3.05 | 10.11 | -50.08 | 17.90 | 33.69 | 0 | 5.13 | -16.59 | -21.44 | 0.22 | 0.0 | 0.0 | 19.32 | -4.31 | 4.43 | 0.18 | 0.0 | -14.29 | 5.26 | 0.0 | 0.0 | 1.66 | 0.0 | 26.72 | 0.46 | 0.0 | 64.29 | 8.02 | -1.84 | -14.13 | 10.13 | -1.55 | -7.32 | -0.4 | 16.67 | 13.04 | 7.62 | -0.91 | -14.19 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.65 | 28.91 | 0.0 | 0.29 | -60.81 | 0.0 | 1.47 | 0 | 0.0 | 0 | 0 | 0.0 | 3.14 | -19.9 | 0.0 | -0.12 | -185.71 | 0.0 | 2.77 | -30.75 | 0.0 | 13.39 | 0 | 0.0 | 6.15 | -11.76 | 0.0 | 0.22 | 0.0 | 0.0 | 20.19 | -2.98 | 0.0 | 0.18 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 8.17 | -1.45 | 0.0 | 10.29 | -1.15 | 0.0 | -0.48 | 15.79 | 0.0 | 7.69 | -0.39 | 0.0 | 0.00 | 0 | 0.0 |
