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) | 7.87 | 27.55 | 2.3 | -5.35 | 2.12 | 33.33 | 0 | 0 | 19.92 | -34.32 | 0.37 | -82.21 | 2.49 | -41.55 | 12.50 | -11.0 | 2.73 | -30.18 | 0 | 0 | 6.69 | 6.7 | 0.31 | -18.42 | 10.5 | 13.02 | 1.48 | 17.46 | 1.28 | -4.48 | 1.39 | -45.28 | 4.16 | -19.07 | -1.52 | 0 | -0.13 | 0 | 0.00 | 0 |
| 2022 (9) | 6.17 | 15.33 | 2.43 | -24.06 | 1.59 | 78.65 | 0 | 0 | 30.33 | 22.4 | 2.08 | 118.95 | 4.26 | 5.71 | 14.05 | -13.64 | 3.91 | -8.0 | 0 | 0 | 6.27 | 40.58 | 0.38 | 0.0 | 9.29 | 0.0 | 1.26 | 7.69 | 1.34 | 27.62 | 2.54 | 101.59 | 5.14 | 47.7 | -1.28 | 0 | 1.26 | 0 | 0.00 | 0 |
| 2021 (8) | 5.35 | -19.06 | 3.2 | 88.24 | 0.89 | -31.54 | 0 | 0 | 24.78 | 22.61 | 0.95 | 28.38 | 4.03 | 28.75 | 16.26 | 5.01 | 4.25 | 42.62 | 0 | 0 | 4.46 | 12.06 | 0.38 | -15.56 | 9.29 | 0.0 | 1.17 | 7.34 | 1.05 | 3.96 | 1.26 | 20.0 | 3.48 | 10.13 | -1.34 | 0 | -0.08 | 0 | 0.00 | 0 |
| 2020 (7) | 6.61 | 1.85 | 1.7 | 41.67 | 1.3 | -1.52 | 0 | 0 | 20.21 | 11.29 | 0.74 | 72.09 | 3.13 | 10.99 | 15.49 | -0.27 | 2.98 | 18.73 | 0 | 0 | 3.98 | 8.45 | 0.45 | 221.43 | 9.29 | 0.0 | 1.09 | 3.81 | 1.01 | 40.28 | 1.05 | -2.78 | 3.16 | 10.49 | -1.05 | 0 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 6.49 | -8.98 | 1.2 | 700.0 | 1.32 | 73.68 | 0 | 0 | 18.16 | -27.82 | 0.43 | -71.9 | 2.82 | -21.23 | 15.53 | 9.13 | 2.51 | -23.94 | 0 | 0 | 3.67 | -21.91 | 0.14 | -12.5 | 9.29 | 8.53 | 1.05 | 20.69 | 0.72 | -2.7 | 1.08 | -41.94 | 2.86 | -17.58 | -1.01 | 0 | 0.07 | -93.86 | 0.00 | 0 |
| 2018 (5) | 7.13 | 15.0 | 0.15 | -81.48 | 0.76 | 49.02 | 0 | 0 | 25.16 | 3.37 | 1.53 | -20.31 | 3.58 | -19.37 | 14.23 | -22.0 | 3.3 | -4.62 | 0 | 0 | 4.7 | 59.86 | 0.16 | 6.67 | 8.56 | 16.94 | 0.87 | 27.94 | 0.74 | -26.73 | 1.86 | 0.54 | 3.47 | -1.7 | -0.72 | 0 | 1.14 | 2.7 | 0.00 | 0 |
| 2017 (4) | 6.2 | 25.0 | 0.81 | -10.99 | 0.51 | -34.62 | 0 | 0 | 24.34 | 21.28 | 1.92 | 45.45 | 4.44 | 28.7 | 18.24 | 6.12 | 3.46 | 25.82 | 0 | 0 | 2.94 | 188.24 | 0.15 | 0.0 | 7.32 | 16.01 | 0.68 | 23.64 | 1.01 | 53.03 | 1.85 | 43.41 | 3.53 | 41.2 | -0.74 | 0 | 1.11 | 296.43 | 0.00 | 0 |
| 2016 (3) | 4.96 | 40.51 | 0.91 | 0.0 | 0.78 | 6.85 | 0 | 0 | 20.07 | 7.15 | 1.32 | 94.12 | 3.45 | 5.18 | 17.19 | -1.84 | 2.75 | -10.13 | 0 | 0 | 1.02 | 7.37 | 0.15 | -11.76 | 6.31 | 4.47 | 0.55 | 12.24 | 0.66 | 40.43 | 1.29 | 115.0 | 2.5 | 60.26 | -1.01 | 0 | 0.28 | 0 | 0.03 | -1.59 |
| 2015 (2) | 3.53 | 4.75 | 0.91 | 139.47 | 0.73 | 2.82 | 0 | 0 | 18.73 | 3.6 | 0.68 | 1.49 | 3.28 | 10.81 | 17.51 | 6.97 | 3.06 | -18.18 | 0 | 0 | 0.95 | -24.0 | 0.17 | -26.09 | 6.04 | 5.59 | 0.49 | 11.36 | 0.47 | 17.5 | 0.6 | 9.09 | 1.56 | 13.04 | -0.66 | 0 | -0.06 | 0 | 0.03 | -63.51 |
| 2014 (1) | 3.37 | 27.17 | 0.38 | -24.0 | 0.71 | 12.7 | 0 | 0 | 18.08 | 15.38 | 0.67 | 3250.0 | 2.96 | -2.63 | 16.37 | -15.61 | 3.74 | 25.5 | 0 | 0 | 1.25 | 22.55 | 0.23 | -25.81 | 5.72 | 0.0 | 0.44 | 0.0 | 0.4 | 0.0 | 0.55 | 0 | 1.38 | 66.27 | -0.07 | 0 | 0.48 | 0 | 0.07 | -40.96 |
| 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) | 7.15 | -4.92 | -12.05 | 2.2 | -15.38 | -4.35 | 2.8 | 0.0 | 40.0 | 0 | 0 | 0 | 5.23 | 14.44 | 8.96 | -0.06 | -142.86 | -146.15 | 3.42 | 6.88 | 3.95 | 18.73 | 4.36 | 31.56 | 2.52 | 1.2 | -6.67 | 0 | 0 | 0 | 5.69 | -3.07 | -21.73 | 0.52 | -5.45 | 52.94 | 10.5 | 0.0 | 0.0 | 1.53 | 0.0 | 3.38 | 1.52 | 0.0 | 18.75 | 0.8 | -6.98 | -47.37 | 3.85 | -1.53 | -10.05 | -0.51 | 54.87 | 59.84 | 0.29 | 207.41 | 16.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.52 | -5.29 | -9.4 | 2.6 | 0.0 | -8.77 | 2.8 | 29.63 | 54.7 | 0 | 0 | 0 | 4.57 | 3.16 | -4.39 | 0.14 | 193.33 | 27.27 | 3.2 | 12.68 | 3.56 | 17.95 | 14.0 | 55.08 | 2.49 | 4.18 | -14.73 | 0 | 0 | 0 | 5.87 | -15.3 | -12.26 | 0.55 | -5.17 | 61.76 | 10.5 | 0.0 | 0.0 | 1.53 | 3.38 | 3.38 | 1.52 | 18.75 | 18.75 | 0.86 | -30.65 | -38.13 | 3.91 | -2.25 | -5.78 | -1.13 | 16.3 | 30.25 | -0.27 | -145.45 | -17.39 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.94 | 0.89 | 8.47 | 2.6 | 13.04 | -5.11 | 2.16 | 1.89 | 30.91 | 0 | 0 | 0 | 4.43 | 9.93 | -29.79 | -0.15 | 25.0 | -145.45 | 2.84 | 14.06 | -24.87 | 15.74 | 25.94 | 23.11 | 2.39 | -12.45 | -28.87 | 0 | 0 | 0 | 6.93 | 3.59 | 15.31 | 0.58 | 87.1 | 61.11 | 10.5 | 0.0 | 13.02 | 1.48 | 0.0 | 17.46 | 1.28 | 0.0 | -4.48 | 1.24 | -10.79 | -56.64 | 4.0 | -3.85 | -26.87 | -1.35 | 11.18 | -8.87 | -0.11 | 15.38 | -106.79 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.87 | -3.2 | 27.55 | 2.3 | 0.0 | -5.35 | 2.12 | 6.0 | 33.33 | 0 | 0 | 0 | 4.03 | -16.04 | -44.18 | -0.2 | -253.85 | -138.46 | 2.49 | -24.32 | -41.55 | 12.50 | -12.2 | -11.0 | 2.73 | 1.11 | -30.18 | 0 | 0 | 0 | 6.69 | -7.98 | 6.7 | 0.31 | -8.82 | -18.42 | 10.5 | 0.0 | 13.02 | 1.48 | 0.0 | 17.46 | 1.28 | 0.0 | -4.48 | 1.39 | -8.55 | -45.28 | 4.16 | -2.8 | -19.07 | -1.52 | -19.69 | -18.75 | -0.13 | -152.0 | -110.32 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.13 | -2.05 | 56.05 | 2.3 | -19.3 | -15.13 | 2.0 | 10.5 | 69.49 | 0 | 0 | 0 | 4.8 | 0.42 | -42.79 | 0.13 | 18.18 | -84.15 | 3.29 | 6.47 | -35.11 | 14.24 | 23.01 | -16.55 | 2.7 | -7.53 | -33.17 | 0 | 0 | 0 | 7.27 | 8.67 | 26.0 | 0.34 | 0.0 | -10.53 | 10.5 | 0.0 | 13.02 | 1.48 | 0.0 | 17.46 | 1.28 | 0.0 | -4.48 | 1.52 | 9.35 | -18.72 | 4.28 | 3.13 | -4.46 | -1.27 | 21.6 | -5.83 | 0.25 | 208.7 | -62.69 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.3 | 13.39 | 41.4 | 2.85 | 4.01 | 9.2 | 1.81 | 9.7 | 72.38 | 0 | 0 | 0 | 4.78 | -24.25 | -37.43 | 0.11 | -66.67 | -75.56 | 3.09 | -18.25 | -38.32 | 11.57 | -9.5 | -35.78 | 2.92 | -13.1 | -34.23 | 0 | 0 | 0 | 6.69 | 11.31 | 21.2 | 0.34 | -5.56 | -10.53 | 10.5 | 13.02 | 13.02 | 1.48 | 17.46 | 17.46 | 1.28 | -4.48 | -4.48 | 1.39 | -51.4 | 31.13 | 4.15 | -24.13 | 13.39 | -1.62 | -30.65 | -24.62 | -0.23 | -114.2 | 4.17 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.32 | 18.64 | 31.18 | 2.74 | 12.76 | -9.27 | 1.65 | 3.77 | 55.66 | 0 | 0 | 0 | 6.31 | -12.6 | -10.88 | 0.33 | -36.54 | 13.79 | 3.78 | -11.27 | -19.23 | 12.79 | -8.96 | -28.0 | 3.36 | -14.07 | -21.13 | 0 | 0 | 0 | 6.01 | -4.15 | 11.92 | 0.36 | -5.26 | -2.7 | 9.29 | 0.0 | 0.0 | 1.26 | 0.0 | 7.69 | 1.34 | 0.0 | 27.62 | 2.86 | 12.6 | 84.52 | 5.47 | 6.42 | 45.09 | -1.24 | 3.12 | -22.77 | 1.62 | 28.57 | 200.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.17 | 18.43 | 15.33 | 2.43 | -10.33 | -24.06 | 1.59 | 34.75 | 78.65 | 0 | 0 | 0 | 7.22 | -13.95 | 9.23 | 0.52 | -36.59 | 100.0 | 4.26 | -15.98 | 5.71 | 14.05 | -17.67 | -13.6 | 3.91 | -3.22 | -8.0 | 0 | 0 | 0 | 6.27 | 8.67 | 40.58 | 0.38 | 0.0 | 0.0 | 9.29 | 0.0 | 0.0 | 1.26 | 0.0 | 7.69 | 1.34 | 0.0 | 27.62 | 2.54 | 35.83 | 101.59 | 5.14 | 14.73 | 47.7 | -1.28 | -6.67 | 4.48 | 1.26 | 88.06 | 1675.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.21 | -11.24 | 4.41 | 2.71 | 3.83 | -15.58 | 1.18 | 12.38 | 19.19 | 0 | 0 | 0 | 8.39 | 9.82 | 29.68 | 0.82 | 82.22 | 228.0 | 5.07 | 1.2 | 17.91 | 17.06 | -5.34 | -8.55 | 4.04 | -9.01 | 7.16 | 0 | 0 | 0 | 5.77 | 4.53 | 32.95 | 0.38 | 0.0 | -5.0 | 9.29 | 0.0 | 0.0 | 1.26 | 0.0 | 7.69 | 1.34 | 0.0 | 27.62 | 1.87 | 76.42 | 83.33 | 4.48 | 22.4 | 38.27 | -1.2 | 7.69 | 16.67 | 0.67 | 379.17 | 259.52 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.87 | 5.2 | -5.32 | 2.61 | -13.58 | 3.57 | 1.05 | -0.94 | 0.96 | 0 | 0 | 0 | 7.64 | 7.91 | 23.42 | 0.45 | 55.17 | 73.08 | 5.01 | 7.05 | 28.46 | 18.02 | 1.47 | 4.99 | 4.44 | 4.23 | 34.55 | 0 | 0 | 0 | 5.52 | 2.79 | 28.67 | 0.38 | 2.7 | -2.56 | 9.29 | 0.0 | 0.0 | 1.26 | 7.69 | 15.6 | 1.34 | 27.62 | 32.67 | 1.06 | -31.61 | -28.86 | 3.66 | -2.92 | 1.95 | -1.3 | -28.71 | 0.0 | -0.24 | -144.44 | -226.32 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.58 | 4.3 | -9.27 | 3.02 | -5.62 | 36.04 | 1.06 | 19.1 | -9.4 | 0 | 0 | 0 | 7.08 | 7.11 | 28.26 | 0.29 | 11.54 | 70.59 | 4.68 | 16.13 | 33.33 | 17.76 | 9.25 | 12.28 | 4.26 | 0.24 | 48.43 | 0 | 0 | 0 | 5.37 | 20.4 | 29.71 | 0.37 | -2.63 | -11.9 | 9.29 | 0.0 | 0.0 | 1.17 | 0.0 | 7.34 | 1.05 | 0.0 | 3.96 | 1.55 | 23.02 | 27.05 | 3.77 | 8.33 | 13.21 | -1.01 | 24.63 | 15.13 | 0.54 | 775.0 | 1700.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.35 | 7.21 | -19.06 | 3.2 | -0.31 | 88.24 | 0.89 | -10.1 | -31.54 | 0 | 0 | 0 | 6.61 | 2.16 | 35.73 | 0.26 | 4.0 | 136.36 | 4.03 | -6.28 | 28.75 | 16.26 | -12.86 | 4.97 | 4.25 | 12.73 | 42.62 | 0 | 0 | 0 | 4.46 | 2.76 | 12.06 | 0.38 | -5.0 | -15.56 | 9.29 | 0.0 | 0.0 | 1.17 | 0.0 | 7.34 | 1.05 | 0.0 | 3.96 | 1.26 | 23.53 | 20.0 | 3.48 | 7.41 | 10.13 | -1.34 | 6.94 | -27.62 | -0.08 | 80.95 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.99 | -19.52 | -6.9 | 3.21 | 27.38 | 39.57 | 0.99 | -4.81 | -28.78 | 0 | 0 | 0 | 6.47 | 4.52 | 5.37 | 0.25 | -3.85 | -39.02 | 4.3 | 10.26 | 11.4 | 18.66 | 8.68 | -5.56 | 3.77 | 14.24 | 52.63 | 0 | 0 | 0 | 4.34 | 1.17 | 25.43 | 0.4 | 2.56 | -16.67 | 9.29 | 0.0 | 0.0 | 1.17 | 7.34 | 7.34 | 1.05 | 3.96 | 3.96 | 1.02 | -31.54 | 10.87 | 3.24 | -9.75 | 7.28 | -1.44 | -10.77 | -5.11 | -0.42 | -321.05 | 6.67 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.2 | 0.81 | 11.71 | 2.52 | 13.51 | 40.0 | 1.04 | -11.11 | 5.05 | 0 | 0 | 0 | 6.19 | 12.14 | 9.36 | 0.26 | 52.94 | -21.21 | 3.9 | 11.11 | 6.27 | 17.17 | 8.52 | 0 | 3.3 | 14.98 | 32.53 | 0 | 0 | 0 | 4.29 | 3.62 | 20.51 | 0.39 | -7.14 | -22.0 | 9.29 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 1.49 | 22.13 | 192.16 | 3.59 | 7.81 | 37.02 | -1.3 | -9.24 | 14.47 | 0.19 | 533.33 | 118.81 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.15 | -6.96 | -1.28 | 2.22 | 30.59 | 23.33 | 1.17 | -10.0 | 18.18 | 0 | 0 | 0 | 5.52 | 13.35 | 55.93 | 0.17 | 54.55 | 270.0 | 3.51 | 12.14 | 46.86 | 15.82 | 2.13 | 0 | 2.87 | -3.69 | 20.08 | 0 | 0 | 0 | 4.14 | 4.02 | 13.42 | 0.42 | -6.67 | -12.5 | 9.29 | 0.0 | 0.0 | 1.09 | 0.0 | 3.81 | 1.01 | 0.0 | 40.28 | 1.22 | 16.19 | 24.49 | 3.33 | 5.38 | 21.09 | -1.19 | -13.33 | 19.05 | 0.03 | 0 | 106.12 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.61 | 23.32 | 1.85 | 1.7 | -26.09 | 41.67 | 1.3 | -6.47 | -1.52 | 0 | 0 | 0 | 4.87 | -20.68 | 15.95 | 0.11 | -73.17 | 237.5 | 3.13 | -18.91 | 10.99 | 15.49 | -21.6 | 0 | 2.98 | 20.65 | 18.73 | 0 | 0 | 0 | 3.98 | 15.03 | 8.45 | 0.45 | -6.25 | 221.43 | 9.29 | 0.0 | 0.0 | 1.09 | 0.0 | 3.81 | 1.01 | 0.0 | 40.28 | 1.05 | 14.13 | -2.78 | 3.16 | 4.64 | 10.49 | -1.05 | 23.36 | -3.96 | 0 | 100.0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.36 | -3.42 | 0.0 | 2.3 | 27.78 | 0.0 | 1.39 | 40.4 | 0.0 | 0 | 0 | 0.0 | 6.14 | 8.48 | 0.0 | 0.41 | 24.24 | 0.0 | 3.86 | 5.18 | 0.0 | 19.75 | 0 | 0.0 | 2.47 | -0.8 | 0.0 | 0 | 0 | 0.0 | 3.46 | -2.81 | 0.0 | 0.48 | -4.0 | 0.0 | 9.29 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.92 | 80.39 | 0.0 | 3.02 | 15.27 | 0.0 | -1.37 | 9.87 | 0.0 | -0.45 | 55.45 | 0.0 | 0.00 | 0 | 0.0 |
