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) | 3.47 | 4.2 | 0.95 | -57.4 | 4.23 | 71.95 | 0 | 0 | 16.24 | 6.98 | 2.04 | -9.73 | 3.04 | -3.8 | 18.72 | -10.08 | 4.19 | 10.85 | 0 | 0 | 4.64 | -11.79 | 0.2 | -20.0 | 4.51 | 0.0 | 0.94 | 32.39 | 0.01 | 0.0 | 5.6 | 13.82 | 6.55 | 16.13 | -0.01 | 0 | 5.59 | 13.85 | 0.00 | -87.51 |
| 2022 (9) | 3.33 | 85.0 | 2.23 | 88.98 | 2.46 | 6.03 | 0 | 0 | 15.18 | 11.29 | 2.26 | 151.11 | 3.16 | 7.85 | 20.82 | -3.09 | 3.78 | 51.81 | 0 | 0 | 5.26 | -2.41 | 0.25 | -19.35 | 4.51 | 0.0 | 0.71 | 14.52 | 0.01 | 0.0 | 4.92 | 56.69 | 5.64 | 49.6 | -0.01 | 0 | 4.91 | 56.87 | 0.03 | -8.5 |
| 2021 (8) | 1.8 | 17.65 | 1.18 | 47.5 | 2.32 | 11.0 | 0 | 0 | 13.64 | 7.91 | 0.9 | -15.09 | 2.93 | 22.59 | 21.48 | 13.61 | 2.49 | 0.81 | 0 | 0 | 5.39 | 7.58 | 0.31 | -3.12 | 4.51 | 0.0 | 0.62 | 21.57 | 0.01 | 0.0 | 3.14 | 9.41 | 3.77 | 11.54 | -0.01 | 0 | 3.13 | 9.44 | 0.03 | 1.92 |
| 2020 (7) | 1.53 | 121.74 | 0.8 | -63.13 | 2.09 | 16.76 | 0 | 0 | 12.64 | 15.33 | 1.06 | 92.73 | 2.39 | -5.53 | 18.91 | -18.09 | 2.47 | 9.78 | 0 | 0 | 5.01 | 14.65 | 0.32 | -8.57 | 4.51 | 0.0 | 0.51 | 10.87 | 0.01 | 0 | 2.87 | 32.26 | 3.38 | 28.52 | -0.01 | 0 | 2.86 | 32.41 | 0.03 | -7.72 |
| 2019 (6) | 0.69 | -23.33 | 2.17 | -19.63 | 1.79 | 20.13 | 0 | 0 | 10.96 | 1.48 | 0.55 | -36.05 | 2.53 | 41.34 | 23.08 | 39.28 | 2.25 | 40.62 | 0 | 0 | 4.37 | 13.8 | 0.35 | -12.5 | 4.51 | 0.0 | 0.46 | 24.32 | 0 | 0 | 2.17 | 0.0 | 2.63 | 3.54 | -0.01 | 0 | 2.16 | -0.46 | 0.04 | -6.34 |
| 2018 (5) | 0.9 | 172.73 | 2.7 | 134.78 | 1.49 | -10.78 | 0 | 0 | 10.8 | -3.66 | 0.86 | -3.37 | 1.79 | -14.76 | 16.57 | -11.53 | 1.6 | 8.84 | 0 | 0 | 3.84 | 1.05 | 0.4 | 207.69 | 4.51 | 13.32 | 0.37 | 32.14 | 0 | 0 | 2.17 | 21.23 | 2.54 | 22.71 | 0 | 0 | 2.17 | 21.23 | 0.04 | 273.61 |
| 2017 (4) | 0.33 | -73.81 | 1.15 | -14.18 | 1.67 | 43.97 | 0 | 0 | 11.21 | -7.66 | 0.89 | -52.15 | 2.1 | -18.29 | 18.73 | -11.51 | 1.47 | 1.38 | 0 | 0 | 3.8 | 66.67 | 0.13 | 18.18 | 3.98 | 0.0 | 0.28 | 211.11 | 0 | 0 | 1.79 | -13.11 | 2.07 | -3.72 | 0 | 0 | 1.79 | -13.11 | 0.01 | 1.19 |
| 2016 (3) | 1.26 | 63.64 | 1.34 | -45.75 | 1.16 | 22.11 | 0 | 0 | 12.14 | 26.2 | 1.86 | 154.79 | 2.57 | 54.82 | 21.17 | 22.68 | 1.45 | -9.94 | 0 | 0 | 2.28 | 16.33 | 0.11 | 37.5 | 3.98 | 10.86 | 0.09 | 350.0 | 0 | 0 | 2.06 | 186.11 | 2.15 | 186.67 | 0 | 0 | 2.06 | 178.38 | 0.01 | -49.36 |
| 2015 (2) | 0.77 | 14.93 | 2.47 | -22.33 | 0.95 | 31.94 | 0 | 0 | 9.62 | -2.83 | 0.73 | -27.72 | 1.66 | -38.29 | 17.26 | -36.49 | 1.61 | 10.27 | 0 | 0 | 1.96 | 54.33 | 0.08 | 700.0 | 3.59 | 0.0 | 0.02 | 0 | 0 | 0 | 0.72 | 278.95 | 0.75 | 294.74 | 0.02 | -33.33 | 0.74 | 236.36 | 0.02 | -27.76 |
| 2014 (1) | 0.67 | 39.58 | 3.18 | -3.64 | 0.72 | 0.0 | 0 | 0 | 9.9 | 17.72 | 1.01 | 206.06 | 2.69 | 13.98 | 27.17 | -3.17 | 1.46 | -2.01 | 0 | 0 | 1.27 | 62.82 | 0.01 | 0.0 | 3.59 | 0.0 | 0 | 0 | 0 | 0 | 0.19 | 0 | 0.19 | 0 | 0.03 | 200.0 | 0.22 | 0 | 0.03 | -31.48 |
| 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) | 3.36 | 55.56 | -8.45 | 1.45 | 0.0 | 52.63 | 4.25 | 2.41 | 64.09 | 0 | 0 | 0 | 3.09 | -17.38 | -24.08 | -0.07 | -129.17 | -110.77 | 2.46 | -24.31 | -21.66 | 17.70 | -18.97 | -8.92 | 3.9 | 2.36 | -14.47 | 0 | 0 | 0 | 4.34 | 7.96 | -19.03 | 0.15 | -11.76 | -31.82 | 4.51 | 0.0 | 0.0 | 1.14 | 0.0 | 21.28 | 0.01 | 0.0 | 0.0 | 4.7 | -1.47 | -12.15 | 5.85 | -1.18 | -7.14 | 0 | 0 | 0 | 4.7 | -1.47 | -12.15 | 0.00 | 0.5 | -90.09 |
| 24Q2 (19) | 2.16 | -33.33 | -30.77 | 1.45 | 0.0 | -33.49 | 4.15 | -2.58 | 56.6 | 0 | 0 | 0 | 3.74 | 24.25 | -13.82 | 0.24 | 60.0 | -63.64 | 3.25 | 34.3 | -11.68 | 21.84 | 39.71 | -5.45 | 3.81 | -9.07 | -14.96 | 0 | 0 | 0 | 4.02 | -0.5 | -10.67 | 0.17 | -5.56 | -26.09 | 4.51 | 0.0 | 0.0 | 1.14 | 21.28 | 21.28 | 0.01 | 0.0 | 0.0 | 4.77 | -17.04 | 1.49 | 5.92 | -11.64 | 4.96 | 0 | 0 | 100.0 | 4.77 | -17.04 | 1.71 | 0.00 | 6.4 | -89.93 |
| 24Q1 (18) | 3.24 | -6.63 | 31.71 | 1.45 | 52.63 | -33.49 | 4.26 | 0.71 | 73.88 | 0 | 0 | 0 | 3.01 | -25.86 | -19.95 | 0.15 | -40.0 | -68.09 | 2.42 | -20.39 | -26.89 | 15.63 | -16.54 | -26.79 | 4.19 | 0.0 | 0.72 | 0 | 0 | 0 | 4.04 | -12.93 | -12.74 | 0.18 | -10.0 | -25.0 | 4.51 | 0.0 | 0.0 | 0.94 | 0.0 | 32.39 | 0.01 | 0.0 | 0.0 | 5.75 | 2.68 | 6.68 | 6.7 | 2.29 | 9.66 | 0 | 100.0 | 0 | 5.75 | 2.86 | 6.68 | 0.00 | -1.23 | -88.38 |
| 23Q4 (17) | 3.47 | -5.45 | 4.2 | 0.95 | 0.0 | -57.4 | 4.23 | 63.32 | 71.95 | 0 | 0 | 0 | 4.06 | -0.25 | 1.75 | 0.25 | -61.54 | -41.86 | 3.04 | -3.18 | -3.8 | 18.73 | -3.6 | -10.02 | 4.19 | -8.11 | 10.85 | 0 | 0 | 0 | 4.64 | -13.43 | -11.79 | 0.2 | -9.09 | -20.0 | 4.51 | 0.0 | 0.0 | 0.94 | 0.0 | 32.39 | 0.01 | 0.0 | 0.0 | 5.6 | 4.67 | 13.82 | 6.55 | 3.97 | 16.13 | -0.01 | 0 | 0.0 | 5.59 | 4.49 | 13.85 | 0.00 | -90.62 | -87.51 |
| 23Q3 (16) | 3.67 | 17.63 | -5.9 | 0.95 | -56.42 | -55.4 | 2.59 | -2.26 | -1.15 | 0 | 0 | 0 | 4.07 | -6.22 | 5.99 | 0.65 | -1.52 | 6.56 | 3.14 | -14.67 | -0.63 | 19.43 | -15.89 | -10.1 | 4.56 | 1.79 | 32.17 | 0 | 0 | 0 | 5.36 | 19.11 | 3.08 | 0.22 | -4.35 | -18.52 | 4.51 | 0.0 | 0.0 | 0.94 | 0.0 | 32.39 | 0.01 | 0.0 | 0.0 | 5.35 | 13.83 | 20.77 | 6.3 | 11.7 | 22.57 | 0 | 100.0 | 0 | 5.35 | 14.07 | 20.77 | 0.04 | 2.17 | 42.17 |
| 23Q2 (15) | 3.12 | 26.83 | 9.09 | 2.18 | 0.0 | 42.48 | 2.65 | 8.16 | 8.61 | 0 | 0 | 0 | 4.34 | 15.43 | 11.0 | 0.66 | 40.43 | -8.33 | 3.68 | 11.18 | 6.36 | 23.10 | 8.18 | -4.32 | 4.48 | 7.69 | 43.13 | 0 | 0 | 0 | 4.5 | -2.81 | -18.33 | 0.23 | -4.17 | -20.69 | 4.51 | 0.0 | 0.0 | 0.94 | 32.39 | 32.39 | 0.01 | 0.0 | 0.0 | 4.7 | -12.8 | 23.04 | 5.64 | -7.69 | 24.23 | -0.01 | 0 | 0 | 4.69 | -12.99 | 22.77 | 0.04 | 22.73 | 31.84 |
| 23Q1 (14) | 2.46 | -26.13 | 8.37 | 2.18 | -2.24 | 44.37 | 2.45 | -0.41 | 0.0 | 0 | 0 | 0 | 3.76 | -5.76 | 9.3 | 0.47 | 9.3 | -6.0 | 3.31 | 4.75 | 7.82 | 21.35 | 2.58 | -1.85 | 4.16 | 10.05 | 47.52 | 0 | 0 | 0 | 4.63 | -11.98 | -14.89 | 0.24 | -4.0 | -20.0 | 4.51 | 0.0 | 0.0 | 0.71 | 0.0 | 14.52 | 0.01 | 0.0 | 0.0 | 5.39 | 9.55 | 48.08 | 6.11 | 8.33 | 43.09 | 0 | 100.0 | 0 | 5.39 | 9.78 | 48.08 | 0.03 | 6.16 | 1.88 |
| 22Q4 (13) | 3.33 | -14.62 | 85.0 | 2.23 | 4.69 | 88.98 | 2.46 | -6.11 | 6.03 | 0 | 0 | 0 | 3.99 | 3.91 | 16.33 | 0.43 | -29.51 | 95.45 | 3.16 | 0.0 | 7.85 | 20.82 | -3.69 | -3.09 | 3.78 | 9.57 | 51.81 | 0 | 0 | 0 | 5.26 | 1.15 | -2.41 | 0.25 | -7.41 | -19.35 | 4.51 | 0.0 | 0.0 | 0.71 | 0.0 | 14.52 | 0.01 | 0.0 | 0.0 | 4.92 | 11.06 | 56.69 | 5.64 | 9.73 | 49.6 | -0.01 | 0 | 0.0 | 4.91 | 10.84 | 56.87 | 0.03 | 6.8 | -8.5 |
| 22Q3 (12) | 3.9 | 36.36 | 85.71 | 2.13 | 39.22 | 162.96 | 2.62 | 7.38 | 2.75 | 0 | 0 | 0 | 3.84 | -1.79 | 8.17 | 0.61 | -15.28 | 103.33 | 3.16 | -8.67 | -3.07 | 21.61 | -10.48 | -12.68 | 3.45 | 10.22 | 42.56 | 0 | 0 | 0 | 5.2 | -5.63 | -9.57 | 0.27 | -6.9 | -18.18 | 4.51 | 0.0 | 0.0 | 0.71 | 0.0 | 14.52 | 0.01 | 0.0 | 0.0 | 4.43 | 15.97 | 52.76 | 5.14 | 13.22 | 46.02 | 0 | 0 | 100.0 | 4.43 | 15.97 | 53.29 | 0.03 | -5.25 | -16.41 |
| 22Q2 (11) | 2.86 | 25.99 | 69.23 | 1.53 | 1.32 | 91.25 | 2.44 | -0.41 | 0.83 | 0 | 0 | 0 | 3.91 | 13.66 | 5.96 | 0.72 | 44.0 | 278.95 | 3.46 | 12.7 | 5.81 | 24.15 | 10.97 | -7.7 | 3.13 | 10.99 | 33.19 | 0 | 0 | 0 | 5.51 | 1.29 | 2.42 | 0.29 | -3.33 | -17.14 | 4.51 | 0.0 | 0.0 | 0.71 | 14.52 | 39.22 | 0.01 | 0.0 | 0.0 | 3.82 | 4.95 | 17.54 | 4.54 | 6.32 | 20.42 | 0 | 0 | 100.0 | 3.82 | 4.95 | 17.9 | 0.03 | -5.15 | -12.08 |
| 22Q1 (10) | 2.27 | 26.11 | 41.88 | 1.51 | 27.97 | 88.75 | 2.45 | 5.6 | 6.99 | 0 | 0 | 0 | 3.44 | 0.29 | 15.82 | 0.5 | 127.27 | 163.16 | 3.07 | 4.78 | 17.18 | 21.76 | 1.29 | 3.22 | 2.82 | 13.25 | 7.63 | 0 | 0 | 0 | 5.44 | 0.93 | 0.93 | 0.3 | -3.23 | -16.67 | 4.51 | 0.0 | 0.0 | 0.62 | 0.0 | 21.57 | 0.01 | 0.0 | 0.0 | 3.64 | 15.92 | 19.34 | 4.27 | 13.26 | 19.61 | 0 | 100.0 | 100.0 | 3.64 | 16.29 | 19.74 | 0.03 | -4.66 | -3.86 |
| 21Q4 (9) | 1.8 | -14.29 | 17.65 | 1.18 | 45.68 | 47.5 | 2.32 | -9.02 | 11.0 | 0 | 0 | 0 | 3.43 | -3.38 | 15.88 | 0.22 | -26.67 | 57.14 | 2.93 | -10.12 | 22.59 | 21.48 | -13.22 | 13.52 | 2.49 | 2.89 | 0.81 | 0 | 0 | 0 | 5.39 | -6.26 | 7.58 | 0.31 | -6.06 | -3.12 | 4.51 | 0.0 | 0.0 | 0.62 | 0.0 | 21.57 | 0.01 | 0.0 | 0.0 | 3.14 | 8.28 | 9.41 | 3.77 | 7.1 | 11.54 | -0.01 | 0.0 | 0.0 | 3.13 | 8.3 | 9.44 | 0.03 | -2.44 | 1.92 |
| 21Q3 (8) | 2.1 | 24.26 | -16.67 | 0.81 | 1.25 | -10.0 | 2.55 | 5.37 | 23.19 | 0 | 0 | 0 | 3.55 | -3.79 | 23.26 | 0.3 | 57.89 | 25.0 | 3.26 | -0.31 | 74.33 | 24.75 | -5.38 | 66.65 | 2.42 | 2.98 | 0.83 | 0 | 0 | 0 | 5.75 | 6.88 | 2.68 | 0.33 | -5.71 | 6.45 | 4.51 | 0.0 | 0.0 | 0.62 | 21.57 | 21.57 | 0.01 | 0.0 | 0.0 | 2.9 | -10.77 | 7.01 | 3.52 | -6.63 | 8.98 | -0.01 | 0.0 | 0.0 | 2.89 | -10.8 | 7.04 | 0.04 | -0.34 | 2.77 |
| 21Q2 (7) | 1.69 | 5.62 | 1.2 | 0.8 | 0.0 | -52.94 | 2.42 | 5.68 | 30.11 | 0 | 0 | 0 | 3.69 | 24.24 | 1.93 | 0.19 | 0.0 | -48.65 | 3.27 | 24.81 | 14.74 | 26.16 | 24.11 | 0 | 2.35 | -10.31 | 10.33 | 0 | 0 | 0 | 5.38 | -0.19 | 7.39 | 0.35 | -2.78 | 6.06 | 4.51 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.25 | 6.56 | 31.58 | 3.77 | 5.6 | 26.09 | -0.01 | 0.0 | 0.0 | 3.24 | 6.58 | 31.71 | 0.04 | 3.71 | -2.29 |
| 21Q1 (6) | 1.6 | 4.58 | 8.84 | 0.8 | 0.0 | -62.79 | 2.29 | 9.57 | 19.9 | 0 | 0 | 0 | 2.97 | 0.34 | -6.31 | 0.19 | 35.71 | -36.67 | 2.62 | 9.62 | 0.38 | 21.08 | 11.39 | 0 | 2.62 | 6.07 | 11.97 | 0 | 0 | 0 | 5.39 | 7.58 | 17.69 | 0.36 | 12.5 | 2.86 | 4.51 | 0.0 | 0.0 | 0.51 | 0.0 | 10.87 | 0.01 | 0.0 | 0 | 3.05 | 6.27 | 22.98 | 3.57 | 5.62 | 21.84 | -0.01 | 0.0 | 0.0 | 3.04 | 6.29 | 23.08 | 0.03 | 1.08 | -6.28 |
| 20Q4 (5) | 1.53 | -39.29 | 121.74 | 0.8 | -11.11 | -63.13 | 2.09 | 0.97 | 16.76 | 0 | 0 | 0 | 2.96 | 2.78 | 1.37 | 0.14 | -41.67 | 600.0 | 2.39 | 27.81 | -5.53 | 18.92 | 27.4 | 0 | 2.47 | 2.92 | 9.78 | 0 | 0 | 0 | 5.01 | -10.54 | 14.65 | 0.32 | 3.23 | -8.57 | 4.51 | 0.0 | 0.0 | 0.51 | 0.0 | 10.87 | 0.01 | 0.0 | 0 | 2.87 | 5.9 | 32.26 | 3.38 | 4.64 | 28.52 | -0.01 | 0.0 | 0.0 | 2.86 | 5.93 | 32.41 | 0.03 | -1.63 | -7.72 |
| 20Q3 (4) | 2.52 | 50.9 | 0.0 | 0.9 | -47.06 | 0.0 | 2.07 | 11.29 | 0.0 | 0 | 0 | 0.0 | 2.88 | -20.44 | 0.0 | 0.24 | -35.14 | 0.0 | 1.87 | -34.39 | 0.0 | 14.85 | 0 | 0.0 | 2.4 | 12.68 | 0.0 | 0 | 0 | 0.0 | 5.6 | 11.78 | 0.0 | 0.31 | -6.06 | 0.0 | 4.51 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.71 | 9.72 | 0.0 | 3.23 | 8.03 | 0.0 | -0.01 | 0.0 | 0.0 | 2.7 | 9.76 | 0.0 | 0.03 | -5.25 | 0.0 |
