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) | 10.63 | 51.21 | 0.09 | 0 | 0.94 | -13.76 | 0 | 0 | 40.82 | 16.83 | 10.45 | 22.8 | 5.84 | 0.34 | 14.31 | -14.11 | 2.95 | 29.39 | 0 | 0 | 0 | 0 | 0.23 | -11.54 | 8.47 | 6.01 | 2.79 | 43.81 | 0.05 | -50.0 | 16.76 | 30.53 | 19.6 | 31.72 | -0.11 | 0 | 16.65 | 30.18 | 0.05 | -15.38 |
| 2022 (9) | 7.03 | 31.65 | 0 | 0 | 1.09 | 19.78 | 0 | 0 | 34.94 | 32.75 | 8.51 | 43.03 | 5.82 | 8.79 | 16.66 | -18.05 | 2.28 | 96.55 | 0 | 0 | 0.01 | -90.0 | 0.26 | -3.7 | 7.99 | 4.99 | 1.94 | 44.78 | 0.1 | 11.11 | 12.84 | 40.79 | 14.88 | 40.91 | -0.05 | 0 | 12.79 | 41.8 | 0.06 | -3.01 |
| 2021 (8) | 5.34 | -13.31 | 0 | 0 | 0.91 | -3.19 | 0 | 0 | 26.32 | 28.2 | 5.95 | 23.19 | 5.35 | 41.91 | 20.33 | 10.69 | 1.16 | 84.13 | 0 | 0 | 0.1 | 0 | 0.27 | 0.0 | 7.61 | 0.0 | 1.34 | 54.02 | 0.09 | -35.71 | 9.12 | 34.32 | 10.56 | 35.38 | -0.1 | 0 | 9.02 | 34.63 | 0.06 | -2.68 |
| 2020 (7) | 6.16 | 65.59 | 1.77 | 118.52 | 0.94 | 9.3 | 0 | 0 | 20.53 | 44.68 | 4.83 | 102.94 | 3.77 | 10.23 | 18.36 | -23.81 | 0.63 | 3.28 | 0 | 0 | 0 | 0 | 0.27 | 285.71 | 7.61 | 0.0 | 0.87 | 38.1 | 0.14 | 75.0 | 6.79 | 73.66 | 7.8 | 68.83 | -0.09 | 0 | 6.7 | 77.72 | 0.06 | 0.71 |
| 2019 (6) | 3.72 | -20.17 | 0.81 | -47.06 | 0.86 | -22.52 | 0 | 0 | 14.19 | 18.74 | 2.38 | 47.83 | 3.42 | 7.55 | 24.10 | -9.43 | 0.61 | 1.67 | 0 | 0 | 0 | 0 | 0.07 | 40.0 | 7.61 | 0.0 | 0.63 | 34.04 | 0.08 | 14.29 | 3.91 | 36.24 | 4.62 | 35.48 | -0.14 | 0 | 3.77 | 35.13 | 0.06 | -25.21 |
| 2018 (5) | 4.66 | -24.1 | 1.53 | 53.0 | 1.11 | -4.31 | 0 | 0 | 11.95 | 10.44 | 1.61 | 34.17 | 3.18 | 0.32 | 26.61 | -9.17 | 0.6 | 9.09 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 7.61 | 0.0 | 0.47 | 34.29 | 0.07 | 75.0 | 2.87 | 57.69 | 3.41 | 53.6 | -0.08 | 0 | 2.79 | 59.43 | 0.08 | -26.21 |
| 2017 (4) | 6.14 | 139.84 | 1.0 | -58.33 | 1.16 | 14.85 | 0 | 0 | 10.82 | 0.84 | 1.2 | 30.43 | 3.17 | 3.26 | 29.30 | 2.4 | 0.55 | -27.63 | 0 | 0 | 0.46 | -57.8 | 0.05 | -16.67 | 7.61 | 15.13 | 0.35 | 34.62 | 0.04 | 0 | 1.82 | 55.56 | 2.22 | 55.24 | -0.07 | 0 | 1.75 | 54.87 | 0.11 | 0 |
| 2016 (3) | 2.56 | -41.01 | 2.4 | -20.0 | 1.01 | -15.13 | 0 | 0 | 10.73 | 5.82 | 0.92 | 13.58 | 3.07 | 1.66 | 28.61 | -3.93 | 0.76 | -3.8 | 0 | 0 | 1.09 | -37.36 | 0.06 | 20.0 | 6.61 | 0.0 | 0.26 | 44.44 | 0 | 0 | 1.17 | 10.38 | 1.43 | 15.32 | -0.04 | 0 | 1.13 | 1.8 | 0.00 | 0 |
| 2015 (2) | 4.34 | 5.85 | 3.0 | -16.67 | 1.19 | 80.3 | 0 | 0 | 10.14 | 2.63 | 0.81 | -20.59 | 3.02 | 3.78 | 29.78 | 1.12 | 0.79 | -4.82 | 0 | 0 | 1.74 | 100.0 | 0.05 | 150.0 | 6.61 | 0.0 | 0.18 | 125.0 | 0 | 0 | 1.06 | 1.92 | 1.24 | 10.71 | 0.05 | -28.57 | 1.11 | 0.0 | 0.00 | 0 |
| 2014 (1) | 4.1 | 439.47 | 3.6 | 350.0 | 0.66 | 34.69 | 0 | 0 | 9.88 | 7.86 | 1.02 | 18.6 | 2.91 | 11.49 | 29.45 | 3.37 | 0.83 | -11.7 | 0 | 0 | 0.87 | 0 | 0.02 | -33.33 | 6.61 | 0.0 | 0.08 | 0 | 0 | 0 | 1.04 | 36.84 | 1.12 | 47.37 | 0.07 | 0 | 1.11 | 46.05 | 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) | 5.04 | -45.86 | -26.74 | 4.77 | 3080.0 | 0 | 1.17 | 62.5 | 25.81 | 0 | 0 | 0 | 10.8 | 3.95 | 1.69 | 2.44 | -12.23 | -8.27 | 5.4 | -4.59 | -3.05 | 12.91 | -5.0 | -6.2 | 2.81 | 0.36 | -4.42 | 0 | 0 | 0 | 0 | 0 | 0 | 0.23 | 4.55 | -8.0 | 8.47 | 0.0 | 0.0 | 3.79 | 0.0 | 35.84 | 0.11 | 0.0 | 120.0 | 17.59 | 16.03 | 19.74 | 21.49 | 12.75 | 22.59 | 0.09 | 28.57 | 350.0 | 17.68 | 16.09 | 20.19 | 0.04 | -6.95 | -34.47 |
| 24Q2 (19) | 9.31 | -22.67 | -3.62 | 0.15 | -64.29 | 0 | 0.72 | 4.35 | -8.86 | 0 | 0 | 0 | 10.39 | -2.99 | 4.0 | 2.78 | -8.55 | 6.92 | 5.66 | 5.4 | 8.22 | 13.59 | 4.39 | 1.23 | 2.8 | -1.75 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | -4.35 | -12.0 | 8.47 | 0.0 | 0.0 | 3.79 | 35.84 | 35.84 | 0.11 | 120.0 | 120.0 | 15.16 | 12.8 | 26.02 | 19.06 | 17.15 | 28.18 | 0.07 | 75.0 | 150.0 | 15.23 | 12.98 | 28.09 | 0.04 | -9.8 | -32.17 |
| 24Q1 (18) | 12.04 | 13.26 | 19.92 | 0.42 | 366.67 | 0 | 0.69 | -26.6 | -26.6 | 0 | 0 | 0 | 10.71 | 7.85 | 4.18 | 3.04 | 20.16 | 14.29 | 5.37 | -8.05 | -1.1 | 13.02 | -9.01 | -11.63 | 2.85 | -3.39 | 8.37 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.23 | 0.0 | -11.54 | 8.47 | 0.0 | 6.01 | 2.79 | 0.0 | 43.81 | 0.05 | 0.0 | -50.0 | 13.44 | -19.81 | 25.49 | 16.27 | -16.99 | 27.61 | 0.04 | 136.36 | 233.33 | 13.48 | -19.04 | 26.22 | 0.05 | -4.84 | -30.24 |
| 23Q4 (17) | 10.63 | 54.51 | 51.21 | 0.09 | 0 | 0 | 0.94 | 1.08 | -13.76 | 0 | 0 | 0 | 9.93 | -6.5 | 3.65 | 2.53 | -4.89 | 3.69 | 5.84 | 4.85 | 0.34 | 14.31 | 3.95 | -14.11 | 2.95 | 0.34 | 29.39 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.23 | -8.0 | -11.54 | 8.47 | 0.0 | 6.01 | 2.79 | 0.0 | 43.81 | 0.05 | 0.0 | -50.0 | 16.76 | 14.09 | 30.53 | 19.6 | 11.81 | 31.72 | -0.11 | -650.0 | -120.0 | 16.65 | 13.19 | 30.18 | 0.05 | -17.95 | -15.38 |
| 23Q3 (16) | 6.88 | -28.78 | 1.03 | 0 | 0 | 0 | 0.93 | 17.72 | -16.22 | 0 | 0 | 0 | 10.62 | 6.31 | 16.58 | 2.66 | 2.31 | 29.13 | 5.57 | 6.5 | 9.0 | 13.76 | 2.53 | -11.84 | 2.94 | 5.0 | 50.77 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.25 | 0.0 | -7.41 | 8.47 | 0.0 | 6.01 | 2.79 | 0.0 | 43.81 | 0.05 | 0.0 | -50.0 | 14.69 | 22.11 | 41.25 | 17.53 | 17.89 | 40.92 | 0.02 | 114.29 | 0 | 14.71 | 23.72 | 41.44 | 0.06 | -3.68 | -5.03 |
| 23Q2 (15) | 9.66 | -3.78 | 91.67 | 0 | 0 | -100.0 | 0.79 | -15.96 | -11.24 | 0 | 0 | 0 | 9.99 | -2.82 | 26.62 | 2.6 | -2.26 | 39.04 | 5.23 | -3.68 | 5.23 | 13.42 | -8.87 | -18.11 | 2.8 | 6.46 | 63.74 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.25 | -3.85 | -3.85 | 8.47 | 6.01 | 6.01 | 2.79 | 43.81 | 43.81 | 0.05 | -50.0 | -50.0 | 12.03 | 12.32 | 44.42 | 14.87 | 16.63 | 43.39 | -0.14 | -366.67 | -366.67 | 11.89 | 11.33 | 43.25 | 0.06 | -7.23 | -2.14 |
| 23Q1 (14) | 10.04 | 42.82 | 29.55 | 0 | 0 | 0 | 0.94 | -13.76 | -13.76 | 0 | 0 | 0 | 10.28 | 7.31 | 22.97 | 2.66 | 9.02 | 24.88 | 5.43 | -6.7 | 8.38 | 14.73 | -11.56 | -15.96 | 2.63 | 15.35 | 86.52 | 0 | 0 | 0 | 0.01 | 0.0 | -87.5 | 0.26 | 0.0 | -3.7 | 7.99 | 0.0 | 4.99 | 1.94 | 0.0 | 44.78 | 0.1 | 0.0 | 11.11 | 10.71 | -16.59 | 43.76 | 12.75 | -14.31 | 43.58 | -0.03 | 40.0 | -200.0 | 10.68 | -16.5 | 42.78 | 0.07 | 15.43 | -2.53 |
| 22Q4 (13) | 7.03 | 3.23 | 31.65 | 0 | 0 | 0 | 1.09 | -1.8 | 19.78 | 0 | 0 | 0 | 9.58 | 5.16 | 29.99 | 2.44 | 18.45 | 32.61 | 5.82 | 13.89 | 8.79 | 16.66 | 6.69 | -18.05 | 2.28 | 16.92 | 96.55 | 0 | 0 | 0 | 0.01 | -75.0 | -90.0 | 0.26 | -3.7 | -3.7 | 7.99 | 0.0 | 4.99 | 1.94 | 0.0 | 44.78 | 0.1 | 0.0 | 11.11 | 12.84 | 23.46 | 40.79 | 14.88 | 19.61 | 40.91 | -0.05 | 0 | 50.0 | 12.79 | 22.98 | 41.8 | 0.06 | -7.93 | -3.01 |
| 22Q3 (12) | 6.81 | 35.12 | 4.61 | 0 | -100.0 | -100.0 | 1.11 | 24.72 | 27.59 | 0 | 0 | 0 | 9.11 | 15.46 | 35.97 | 2.06 | 10.16 | 53.73 | 5.11 | 2.82 | -1.16 | 15.61 | -4.75 | -25.44 | 1.95 | 14.04 | 109.68 | 0 | 0 | 0 | 0.04 | -33.33 | -66.67 | 0.27 | 3.85 | 0.0 | 7.99 | 0.0 | 4.99 | 1.94 | 0.0 | 44.78 | 0.1 | 0.0 | 11.11 | 10.4 | 24.85 | 42.86 | 12.44 | 19.96 | 42.82 | 0 | 100.0 | 100.0 | 10.4 | 25.3 | 45.66 | 0.06 | -0.75 | -2.52 |
| 22Q2 (11) | 5.04 | -34.97 | -37.85 | 1.3 | 0 | -65.33 | 0.89 | -18.35 | -2.2 | 0 | 0 | 0 | 7.89 | -5.62 | 28.29 | 1.87 | -12.21 | 46.09 | 4.97 | -0.8 | -13.86 | 16.39 | -6.49 | -31.85 | 1.71 | 21.28 | 103.57 | 0 | 0 | 0 | 0.06 | -25.0 | -60.0 | 0.26 | -3.7 | -7.14 | 7.99 | 4.99 | 4.99 | 1.94 | 44.78 | 122.99 | 0.1 | 11.11 | -28.57 | 8.33 | 11.81 | 30.97 | 10.37 | 16.78 | 40.71 | -0.03 | -200.0 | 76.92 | 8.3 | 10.96 | 33.23 | 0.06 | -7.61 | -5.31 |
| 22Q1 (10) | 7.75 | 45.13 | 9.62 | 0 | 0 | -100.0 | 1.09 | 19.78 | 47.3 | 0 | 0 | 0 | 8.36 | 13.43 | 37.05 | 2.13 | 15.76 | 42.95 | 5.01 | -6.36 | 2.45 | 17.53 | -13.76 | -18.7 | 1.41 | 21.55 | 83.12 | 0 | 0 | 0 | 0.08 | -20.0 | 0 | 0.27 | 0.0 | 3.85 | 7.61 | 0.0 | 0.0 | 1.34 | 0.0 | 54.02 | 0.09 | 0.0 | -35.71 | 7.45 | -18.31 | 46.65 | 8.88 | -15.91 | 45.57 | 0.03 | 130.0 | 130.0 | 7.48 | -17.07 | 50.2 | 0.07 | 14.86 | 0.24 |
| 21Q4 (9) | 5.34 | -17.97 | -13.31 | 0 | -100.0 | -100.0 | 0.91 | 4.6 | -3.19 | 0 | 0 | 0 | 7.37 | 10.0 | 28.4 | 1.84 | 37.31 | 44.88 | 5.35 | 3.48 | 41.91 | 20.33 | -2.93 | 10.69 | 1.16 | 24.73 | 84.13 | 0 | 0 | 0 | 0.1 | -16.67 | 0 | 0.27 | 0.0 | 0.0 | 7.61 | 0.0 | 0.0 | 1.34 | 0.0 | 54.02 | 0.09 | 0.0 | -35.71 | 9.12 | 25.27 | 34.32 | 10.56 | 21.24 | 35.38 | -0.1 | 28.57 | -11.11 | 9.02 | 26.33 | 34.63 | 0.06 | -7.46 | -2.68 |
| 21Q3 (8) | 6.51 | -19.73 | 24.95 | 1.3 | -65.33 | -60.49 | 0.87 | -4.4 | -6.45 | 0 | 0 | 0 | 6.7 | 8.94 | 11.67 | 1.34 | 4.69 | -11.84 | 5.17 | -10.4 | 44.82 | 20.94 | -12.94 | 9.45 | 0.93 | 10.71 | 38.81 | 0 | 0 | 0 | 0.12 | -20.0 | 0 | 0.27 | -3.57 | 8.0 | 7.61 | 0.0 | 0.0 | 1.34 | 54.02 | 54.02 | 0.09 | -35.71 | -35.71 | 7.28 | 14.47 | 31.88 | 8.71 | 18.18 | 33.38 | -0.14 | -7.69 | 0.0 | 7.14 | 14.61 | 32.71 | 0.06 | -3.58 | 5.47 |
| 21Q2 (7) | 8.11 | 14.71 | 59.96 | 3.75 | 387.01 | 17.19 | 0.91 | 22.97 | 0 | 0 | 0 | 0 | 6.15 | 0.82 | 27.07 | 1.28 | -14.09 | 11.3 | 5.77 | 18.0 | 64.39 | 24.05 | 11.55 | 0 | 0.84 | 9.09 | 35.48 | 0 | 0 | 0 | 0.15 | 0 | 0 | 0.28 | 7.69 | 7.69 | 7.61 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 6.36 | 25.2 | 54.0 | 7.37 | 20.82 | 43.39 | -0.13 | -30.0 | 31.58 | 6.23 | 25.1 | 58.12 | 0.07 | -2.19 | 22.95 |
| 21Q1 (6) | 7.07 | 14.77 | 49.47 | 0.77 | -56.5 | -6.1 | 0.74 | -21.28 | 0 | 0 | 0 | 0 | 6.1 | 6.27 | 54.43 | 1.49 | 17.32 | 67.42 | 4.89 | 29.71 | 42.98 | 21.56 | 17.41 | 0 | 0.77 | 22.22 | 32.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | -3.7 | 188.89 | 7.61 | 0.0 | 0.0 | 0.87 | 0.0 | 38.1 | 0.14 | 0.0 | 75.0 | 5.08 | -25.18 | 54.88 | 6.1 | -21.79 | 52.88 | -0.1 | -11.11 | 33.33 | 4.98 | -25.67 | 59.11 | 0.07 | 11.51 | 18.83 |
| 20Q4 (5) | 6.16 | 18.23 | 65.59 | 1.77 | -46.2 | 118.52 | 0.94 | 1.08 | 9.3 | 0 | 0 | 0 | 5.74 | -4.33 | 48.32 | 1.27 | -16.45 | 92.42 | 3.77 | 5.6 | 10.23 | 18.36 | -4.02 | 0 | 0.63 | -5.97 | 3.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0.27 | 8.0 | 285.71 | 7.61 | 0.0 | 0.0 | 0.87 | 0.0 | 38.1 | 0.14 | 0.0 | 75.0 | 6.79 | 23.01 | 73.66 | 7.8 | 19.45 | 68.83 | -0.09 | 35.71 | 35.71 | 6.7 | 24.54 | 77.72 | 0.06 | 0.3 | 0.71 |
| 20Q3 (4) | 5.21 | 2.76 | 0.0 | 3.29 | 2.81 | 0.0 | 0.93 | 0 | 0.0 | 0 | 0 | 0.0 | 6.0 | 23.97 | 0.0 | 1.52 | 32.17 | 0.0 | 3.57 | 1.71 | 0.0 | 19.13 | 0 | 0.0 | 0.67 | 8.06 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.25 | -3.85 | 0.0 | 7.61 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 5.52 | 33.66 | 0.0 | 6.53 | 27.04 | 0.0 | -0.14 | 26.32 | 0.0 | 5.38 | 36.55 | 0.0 | 0.06 | 12.39 | 0.0 |
