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) | 2.23 | 26.7 | 2.09 | -25.62 | 0.1 | -28.57 | 0 | 0 | 15.09 | 6.42 | 0.12 | -20.0 | 4.2 | 16.99 | 27.83 | 9.94 | 1.96 | -58.12 | 0 | 0 | 1.37 | -6.8 | 0.01 | 0.0 | 4.66 | 0.0 | 0.22 | 4.76 | 0.04 | -33.33 | 0.24 | -31.43 | 0.51 | -17.74 | -0.02 | 0 | 0.22 | -29.03 | 0.00 | 0 |
| 2022 (9) | 1.76 | 10.0 | 2.81 | 75.62 | 0.14 | -12.5 | 0 | 0 | 14.18 | 41.8 | 0.15 | -51.61 | 3.59 | 0.56 | 25.32 | -29.08 | 4.68 | 96.64 | 0 | 0 | 1.47 | -8.12 | 0.01 | 0 | 4.66 | 27.32 | 0.21 | 16.67 | 0.06 | -14.29 | 0.35 | -14.63 | 0.62 | -6.06 | -0.04 | 0 | 0.31 | -11.43 | 0.00 | 0 |
| 2021 (8) | 1.6 | -2.44 | 1.6 | 700.0 | 0.16 | 14.29 | 0 | 0 | 10.0 | 32.98 | 0.31 | 138.46 | 3.57 | 57.27 | 35.70 | 18.27 | 2.38 | 176.74 | 0 | 0 | 1.6 | -9.09 | 0 | 0 | 3.66 | 0.0 | 0.18 | 5.88 | 0.07 | 16.67 | 0.41 | 78.26 | 0.66 | 43.48 | -0.06 | 0 | 0.35 | 118.75 | 0.00 | 0 |
| 2020 (7) | 1.64 | -19.61 | 0.2 | -74.03 | 0.14 | 366.67 | 0 | 0 | 7.52 | -28.18 | 0.13 | 18.18 | 2.27 | 29.71 | 30.19 | 80.6 | 0.86 | -48.81 | 0 | 0 | 1.76 | 51.72 | 0 | 0 | 3.66 | 0.0 | 0.17 | 13.33 | 0.06 | -33.33 | 0.23 | 21.05 | 0.46 | 4.55 | -0.07 | 0 | 0.16 | 23.08 | 0.00 | 0 |
| 2019 (6) | 2.04 | 4.08 | 0.77 | -64.68 | 0.03 | 0 | 0 | 0 | 10.47 | -35.53 | 0.11 | -42.11 | 1.75 | -50.84 | 16.71 | -23.75 | 1.68 | -34.88 | 0 | 0 | 1.16 | 0 | 0 | 0 | 3.66 | 0.0 | 0.15 | 7.14 | 0.09 | 80.0 | 0.19 | -5.0 | 0.44 | 12.82 | -0.06 | 0 | 0.13 | -18.75 | 0.06 | -4.16 |
| 2018 (5) | 1.96 | 10.11 | 2.18 | 29.76 | 0 | 0 | 0 | 0 | 16.24 | 50.65 | 0.19 | -9.52 | 3.56 | 29.45 | 21.92 | -14.07 | 2.58 | -5.49 | 0 | 0 | 0 | 0 | 0 | 0 | 3.66 | 15.82 | 0.14 | 7.69 | 0.05 | 400.0 | 0.2 | 100.0 | 0.39 | 69.57 | -0.04 | 0 | 0.16 | 166.67 | 0.06 | -12.86 |
| 2017 (4) | 1.78 | -8.72 | 1.68 | 130.14 | 0 | 0 | 0 | 0 | 10.78 | 114.74 | 0.21 | 0 | 2.75 | 129.17 | 25.51 | 6.72 | 2.73 | 446.0 | 0.04 | 0 | 0 | 0 | 0 | 0 | 3.16 | 0.0 | 0.13 | 0.0 | 0.01 | 0.0 | 0.1 | 0 | 0.23 | 1050.0 | -0.04 | 0 | 0.06 | 0 | 0.07 | -5.23 |
| 2016 (3) | 1.95 | -23.83 | 0.73 | -22.34 | 0 | 0 | 0 | 0 | 5.02 | -29.79 | -0.43 | 0 | 1.2 | -3.23 | 23.90 | 37.84 | 0.5 | -32.43 | 0 | 0 | 0 | 0 | 0 | 0 | 3.16 | 0.0 | 0.13 | 8.33 | 0.01 | 0.0 | -0.12 | 0 | 0.02 | -96.43 | -0.02 | 0 | -0.14 | 0 | 0.07 | -26.4 |
| 2015 (2) | 2.56 | 53.29 | 0.94 | 123.81 | 0 | 0 | 0 | 0 | 7.15 | -16.57 | 0.05 | -94.19 | 1.24 | -33.69 | 17.34 | -20.52 | 0.74 | -8.64 | 0 | 0 | 0 | 0 | 0 | 0 | 3.16 | 0.0 | 0.12 | 200.0 | 0.01 | 0.0 | 0.43 | -55.21 | 0.56 | -44.55 | 0.05 | 25.0 | 0.48 | -52.0 | 0.09 | 0 |
| 2014 (1) | 1.67 | 31.5 | 0.42 | -59.62 | 0 | 0 | 0 | 0 | 8.57 | -14.9 | 0.86 | 207.14 | 1.87 | 41.67 | 21.82 | 66.46 | 0.81 | -3.57 | 0 | 0 | 0 | 0 | 0 | 0 | 3.16 | 0.0 | 0.04 | 300.0 | 0.01 | 0.0 | 0.96 | 284.0 | 1.01 | 274.07 | 0.04 | 0 | 1.0 | 300.0 | 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) | 2.63 | 3.14 | 22.33 | 1.88 | 4.44 | -10.9 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 3.85 | -4.23 | -6.78 | -0.04 | -136.36 | -200.0 | 3.78 | -4.79 | -13.9 | 23.02 | -3.16 | -24.07 | 1.64 | -13.23 | -11.35 | 0 | 0 | 0 | 1.31 | -1.5 | -6.43 | 0.01 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 0.24 | 0.0 | 9.09 | 0.02 | 0.0 | -50.0 | 0.17 | -19.05 | -46.88 | 0.42 | -8.7 | -27.59 | 0.07 | 133.33 | 0 | 0.24 | 0.0 | -25.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.55 | 7.59 | 36.36 | 1.8 | -20.35 | -27.71 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 4.02 | -11.06 | 13.24 | 0.11 | 57.14 | -35.29 | 3.97 | -16.6 | 2.85 | 23.77 | -18.94 | -8.91 | 1.89 | -5.03 | -36.58 | 0 | 0 | 0 | 1.33 | -1.48 | -6.34 | 0.01 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 0.24 | 9.09 | 9.09 | 0.02 | -50.0 | -50.0 | 0.21 | -34.38 | -25.0 | 0.46 | -20.69 | -14.81 | 0.03 | 0 | 175.0 | 0.24 | -25.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.37 | 6.28 | 41.92 | 2.26 | 8.13 | -33.33 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | 4.52 | 12.16 | 33.73 | 0.07 | 200.0 | 450.0 | 4.76 | 13.33 | 36.78 | 29.33 | 5.37 | 20.26 | 1.99 | 1.53 | -50.99 | 0 | 0 | 0 | 1.35 | -1.46 | -6.25 | 0.01 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 0.22 | 0.0 | 4.76 | 0.04 | 0.0 | -33.33 | 0.32 | 33.33 | -5.88 | 0.58 | 13.73 | -4.92 | 0 | 100.0 | 100.0 | 0.32 | 45.45 | 6.67 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.23 | 3.72 | 26.7 | 2.09 | -0.95 | -25.62 | 0.1 | 0.0 | -28.57 | 0 | 0 | 0 | 4.03 | -2.42 | 17.84 | -0.07 | -275.0 | -275.0 | 4.2 | -4.33 | 16.99 | 27.83 | -8.2 | 9.86 | 1.96 | 5.95 | -58.12 | 0 | 0 | 0 | 1.37 | -2.14 | -6.8 | 0.01 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 0.22 | 0.0 | 4.76 | 0.04 | 0.0 | -33.33 | 0.24 | -25.0 | -31.43 | 0.51 | -12.07 | -17.74 | -0.02 | 0 | 50.0 | 0.22 | -31.25 | -29.03 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.15 | 14.97 | 48.28 | 2.11 | -15.26 | -59.42 | 0.1 | 0.0 | -33.33 | 0 | 0 | 0 | 4.13 | 16.34 | -6.98 | 0.04 | -76.47 | 121.05 | 4.39 | 13.73 | -12.38 | 30.32 | 16.17 | -15.4 | 1.85 | -37.92 | -60.04 | 0 | 0 | 0 | 1.4 | -1.41 | -6.04 | 0.01 | 0.0 | 0 | 4.66 | 0.0 | 26.63 | 0.22 | 0.0 | 4.76 | 0.04 | 0.0 | -33.33 | 0.32 | 14.29 | 3.23 | 0.58 | 7.41 | 0.0 | 0 | 100.0 | 100.0 | 0.32 | 33.33 | 14.29 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.87 | 11.98 | 14.02 | 2.49 | -26.55 | -5.68 | 0.1 | -16.67 | -37.5 | 0 | 0 | 0 | 3.55 | 5.03 | 17.16 | 0.17 | 950.0 | 30.77 | 3.86 | 10.92 | 4.04 | 26.10 | 7.02 | -14.53 | 2.98 | -26.6 | -23.2 | 0 | 0 | 0 | 1.42 | -1.39 | -6.58 | 0.01 | 0.0 | 0 | 4.66 | 0.0 | 27.32 | 0.22 | 4.76 | 4.76 | 0.04 | -33.33 | -33.33 | 0.28 | -17.65 | -44.0 | 0.54 | -11.48 | -29.87 | -0.04 | 0.0 | 0.0 | 0.24 | -20.0 | -47.83 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.67 | -5.11 | -4.02 | 3.39 | 20.64 | 38.93 | 0.12 | -14.29 | -25.0 | 0 | 0 | 0 | 3.38 | -1.17 | 3.05 | -0.02 | -150.0 | -111.76 | 3.48 | -3.06 | -15.74 | 24.39 | -3.74 | -30.97 | 4.06 | -13.25 | 38.57 | 0 | 0 | 0 | 1.44 | -2.04 | -7.69 | 0.01 | 0.0 | 0 | 4.66 | 0.0 | 27.32 | 0.21 | 0.0 | 16.67 | 0.06 | 0.0 | -14.29 | 0.34 | -2.86 | -41.38 | 0.61 | -1.61 | -25.61 | -0.04 | 0.0 | 0.0 | 0.3 | -3.23 | -44.44 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.76 | 21.38 | 10.0 | 2.81 | -45.96 | 75.62 | 0.14 | -6.67 | -12.5 | 0 | 0 | 0 | 3.42 | -22.97 | 5.88 | 0.04 | 121.05 | -33.33 | 3.59 | -28.34 | 0.56 | 25.34 | -29.3 | -28.96 | 4.68 | 1.08 | 96.64 | 0 | 0 | 0 | 1.47 | -1.34 | -8.12 | 0.01 | 0 | 0 | 4.66 | 26.63 | 27.32 | 0.21 | 0.0 | 16.67 | 0.06 | 0.0 | -14.29 | 0.35 | 12.9 | -14.63 | 0.62 | 6.9 | -6.06 | -0.04 | -33.33 | 33.33 | 0.31 | 10.71 | -11.43 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.45 | -11.59 | -12.65 | 5.2 | 96.97 | 296.95 | 0.15 | -6.25 | -6.25 | 0 | 0 | 0 | 4.44 | 46.53 | 70.11 | -0.19 | -246.15 | -290.0 | 5.01 | 35.04 | 75.17 | 35.84 | 17.36 | 12.9 | 4.63 | 19.33 | 119.43 | 0 | 0 | 0 | 1.49 | -1.97 | -9.15 | 0 | 0 | 0 | 3.68 | 0.55 | 0.55 | 0.21 | 0.0 | 16.67 | 0.06 | 0.0 | -14.29 | 0.31 | -38.0 | -13.89 | 0.58 | -24.68 | -3.33 | -0.03 | 25.0 | 50.0 | 0.28 | -39.13 | -6.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.64 | -5.75 | 11.56 | 2.64 | 8.2 | 654.29 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 3.03 | -7.62 | 17.9 | 0.13 | -23.53 | 8.33 | 3.71 | -10.17 | 36.9 | 30.53 | -13.57 | -8.96 | 3.88 | 32.42 | 107.49 | 0 | 0 | 0 | 1.52 | -2.56 | -9.52 | 0 | 0 | 0 | 3.66 | 0.0 | 0.0 | 0.21 | 16.67 | 23.53 | 0.06 | -14.29 | 0.0 | 0.5 | -13.79 | 31.58 | 0.77 | -6.1 | 26.23 | -0.04 | 0.0 | 42.86 | 0.46 | -14.81 | 48.39 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.74 | 8.75 | 19.18 | 2.44 | 52.5 | 1526.67 | 0.16 | 0.0 | 14.29 | 0 | 0 | 0 | 3.28 | 1.55 | 105.0 | 0.17 | 183.33 | 466.67 | 4.13 | 15.69 | 99.52 | 35.33 | -0.94 | 25.79 | 2.93 | 23.11 | 86.62 | 0 | 0 | 0 | 1.56 | -2.5 | -9.3 | 0 | 0 | 0 | 3.66 | 0.0 | 0.0 | 0.18 | 0.0 | 5.88 | 0.07 | 0.0 | 16.67 | 0.58 | 41.46 | 114.81 | 0.82 | 24.24 | 67.35 | -0.04 | 33.33 | 33.33 | 0.54 | 54.29 | 157.14 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.6 | -3.61 | -2.44 | 1.6 | 22.14 | 700.0 | 0.16 | 0.0 | 14.29 | 0 | 0 | 0 | 3.23 | 23.75 | 44.84 | 0.06 | -40.0 | 50.0 | 3.57 | 24.83 | 57.27 | 35.66 | 12.36 | 18.31 | 2.38 | 12.8 | 176.74 | 0 | 0 | 0 | 1.6 | -2.44 | -9.09 | 0 | 0 | 0 | 3.66 | 0.0 | 0.0 | 0.18 | 0.0 | 5.88 | 0.07 | 0.0 | 16.67 | 0.41 | 13.89 | 78.26 | 0.66 | 10.0 | 43.48 | -0.06 | 0.0 | 14.29 | 0.35 | 16.67 | 118.75 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.66 | 12.93 | 12.16 | 1.31 | 274.29 | 1210.0 | 0.16 | 6.67 | 60.0 | 0 | 0 | 0 | 2.61 | 1.56 | 55.36 | 0.1 | -16.67 | 0 | 2.86 | 5.54 | 68.24 | 31.74 | -5.36 | 41.53 | 2.11 | 12.83 | 28.66 | 0 | 0 | 0 | 1.64 | -2.38 | 30.16 | 0 | 0 | 0 | 3.66 | 0.0 | 0.0 | 0.18 | 5.88 | 5.88 | 0.07 | 16.67 | 16.67 | 0.36 | -5.26 | 80.0 | 0.6 | -1.64 | 42.86 | -0.06 | 14.29 | 14.29 | 0.3 | -3.23 | 130.77 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.47 | 0.68 | -18.33 | 0.35 | 133.33 | 250.0 | 0.15 | 7.14 | 0 | 0 | 0 | 0 | 2.57 | 60.62 | 38.17 | 0.12 | 300.0 | 300.0 | 2.71 | 30.92 | 71.52 | 33.54 | 19.41 | 0 | 1.87 | 19.11 | 11.98 | 0 | 0 | 0 | 1.68 | -2.33 | 46.09 | 0 | 0 | 0 | 3.66 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.38 | 40.74 | 90.0 | 0.61 | 24.49 | 45.24 | -0.07 | -16.67 | 0.0 | 0.31 | 47.62 | 138.46 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.46 | -10.98 | -18.44 | 0.15 | -25.0 | -79.45 | 0.14 | 0.0 | 366.67 | 0 | 0 | 0 | 1.6 | -28.25 | -9.09 | 0.03 | -25.0 | -50.0 | 2.07 | -8.81 | 16.29 | 28.09 | -6.83 | 0 | 1.57 | 82.56 | -11.8 | 0 | 0 | 0 | 1.72 | -2.27 | 49.57 | 0 | 0 | 0 | 3.66 | 0.0 | 0.0 | 0.17 | 0.0 | 13.33 | 0.06 | 0.0 | -33.33 | 0.27 | 17.39 | 8.0 | 0.49 | 6.52 | -2.0 | -0.06 | 14.29 | 14.29 | 0.21 | 31.25 | 16.67 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 1.64 | 10.81 | -19.61 | 0.2 | 100.0 | -74.03 | 0.14 | 40.0 | 366.67 | 0 | 0 | 0 | 2.23 | 32.74 | -2.19 | 0.04 | 0 | -50.0 | 2.27 | 33.53 | 29.71 | 30.15 | 34.42 | 0 | 0.86 | -47.56 | -48.81 | 0 | 0 | 0 | 1.76 | 39.68 | 51.72 | 0 | 0 | 0 | 3.66 | 0.0 | 0.0 | 0.17 | 0.0 | 13.33 | 0.06 | 0.0 | -33.33 | 0.23 | 15.0 | 21.05 | 0.46 | 9.52 | 4.55 | -0.07 | 0.0 | -16.67 | 0.16 | 23.08 | 23.08 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 1.48 | -17.78 | 0.0 | 0.1 | 0.0 | 0.0 | 0.1 | 0 | 0.0 | 0 | 0 | 0.0 | 1.68 | -9.68 | 0.0 | 0 | -100.0 | 0.0 | 1.7 | 7.59 | 0.0 | 22.43 | 0 | 0.0 | 1.64 | -1.8 | 0.0 | 0 | 0 | 0.0 | 1.26 | 9.57 | 0.0 | 0 | 0 | 0.0 | 3.66 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
