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) | 6.31 | 36.88 | 29.98 | 6.46 | 0.08 | 100.0 | 0 | 0 | 20.71 | 33.96 | 2.24 | 67.16 | 4.55 | -4.01 | 21.97 | -28.34 | 36.17 | -2.03 | 5.53 | 42.53 | 7.7 | -10.47 | 0 | 0 | 5.99 | 6.77 | 1.25 | 11.61 | 5.16 | 22.27 | 2.26 | 66.18 | 8.67 | 29.6 | 1.68 | 5500.0 | 3.94 | 183.45 | 0.01 | -31.3 |
| 2022 (9) | 4.61 | -11.85 | 28.16 | 8.64 | 0.04 | 0 | 0 | 0 | 15.46 | 21.92 | 1.34 | 100.0 | 4.74 | 4.41 | 30.66 | -14.37 | 36.92 | 10.08 | 3.88 | 5.43 | 8.6 | -2.27 | 0 | 0 | 5.61 | 11.31 | 1.12 | 6.67 | 4.22 | 16.57 | 1.36 | 106.06 | 6.69 | 25.28 | 0.03 | 0 | 1.39 | 195.74 | 0.01 | 0 |
| 2021 (8) | 5.23 | 82.23 | 25.92 | 136.28 | 0 | 0 | 0 | 0 | 12.68 | 16.33 | 0.67 | 71.79 | 4.54 | 6.57 | 35.80 | -8.39 | 33.54 | 11.95 | 3.68 | 1372.0 | 8.8 | 51.2 | 0 | 0 | 5.04 | 0.4 | 1.05 | 3.96 | 3.62 | 964.71 | 0.66 | -80.12 | 5.34 | 14.35 | -0.19 | 0 | 0.47 | -84.54 | 0.00 | 0 |
| 2020 (7) | 2.87 | -12.77 | 10.97 | 0.0 | 0 | 0 | 0 | 0 | 10.9 | -38.45 | 0.39 | -80.88 | 4.26 | -10.13 | 39.08 | 46.02 | 29.96 | 86.67 | 0.25 | -24.24 | 5.82 | 1285.71 | 0 | 0 | 5.02 | 0.0 | 1.01 | 24.69 | 0.34 | 61.9 | 3.32 | -22.07 | 4.67 | -11.39 | -0.28 | 0 | 3.04 | -22.45 | 0.00 | 0 |
| 2019 (6) | 3.29 | -9.12 | 10.97 | -4.94 | 0.45 | -43.04 | 0 | 0 | 17.71 | -35.41 | 2.04 | -25.0 | 4.74 | 28.46 | 26.76 | 98.88 | 16.05 | -9.73 | 0.33 | 3.12 | 0.42 | -68.42 | 0 | 0 | 5.02 | 0.0 | 0.81 | 50.0 | 0.21 | 90.91 | 4.26 | -16.47 | 5.27 | -8.35 | -0.34 | 0 | 3.92 | -19.84 | 0.00 | 0 |
| 2018 (5) | 3.62 | 9.04 | 11.54 | -47.16 | 0.79 | 1875.0 | 0 | 0 | 27.42 | 72.34 | 2.72 | 283.1 | 3.69 | -42.43 | 13.46 | -66.6 | 17.78 | -41.59 | 0.32 | -8.57 | 1.33 | -66.92 | 0 | 0 | 5.02 | -20.06 | 0.54 | 17.39 | 0.11 | 0 | 5.1 | 47.83 | 5.75 | 47.06 | -0.21 | 0 | 4.89 | 46.41 | 0.00 | 0 |
| 2017 (4) | 3.32 | 4.4 | 21.84 | 17.93 | 0.04 | -63.64 | 0 | 0 | 15.91 | 97.64 | 0.71 | -76.49 | 6.41 | 62.69 | 40.29 | -17.68 | 30.44 | -3.94 | 0.35 | -16.67 | 4.02 | -0.99 | 0 | 0 | 6.28 | -25.06 | 0.46 | 187.5 | 0 | 0 | 3.45 | -0.58 | 3.91 | 7.42 | -0.11 | 0 | 3.34 | -3.75 | 0.00 | 0 |
| 2016 (3) | 3.18 | 329.73 | 18.52 | 37.08 | 0.11 | 10.0 | 0 | 0 | 8.05 | -7.58 | 3.02 | 169.64 | 3.94 | 168.03 | 48.94 | 190.0 | 31.69 | 2.79 | 0.42 | -56.7 | 4.06 | 40500.0 | 0 | 0 | 8.38 | -24.98 | 0.16 | 220.0 | 0 | 0 | 3.47 | 204.39 | 3.64 | 205.88 | 0 | 0 | 3.47 | 204.39 | 0.00 | 0 |
| 2015 (2) | 0.74 | -40.8 | 13.51 | -7.02 | 0.1 | 66.67 | 0 | 0 | 8.71 | 101.15 | 1.12 | 522.22 | 1.47 | 3.52 | 16.88 | -48.54 | 30.83 | 7.87 | 0.97 | -18.49 | 0.01 | -75.0 | 0 | 0 | 11.17 | 0.0 | 0.05 | 66.67 | 0 | 0 | 1.14 | 442.86 | 1.19 | 340.74 | 0 | 0 | 1.14 | 442.86 | 0.00 | 0 |
| 2014 (1) | 1.25 | -3.1 | 14.53 | 34.91 | 0.06 | -62.5 | 0 | 0 | 4.33 | 7.98 | 0.18 | 28.57 | 1.42 | 17.36 | 32.79 | 8.68 | 28.58 | 28.91 | 1.19 | -11.85 | 0.04 | 300.0 | 0 | 0 | 11.17 | 0.0 | 0.03 | 50.0 | 0.02 | 100.0 | 0.21 | 250.0 | 0.27 | 200.0 | 0 | 0 | 0.21 | 425.0 | 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) | 7.07 | 11.51 | 41.12 | 33.37 | 8.06 | 11.05 | 1.22 | -70.6 | 2950.0 | 0 | 0 | 0 | 3.73 | 9.38 | -50.92 | 0.54 | 63.64 | -29.87 | 4.38 | 3.79 | -19.34 | 26.79 | 28.36 | -7.64 | 38.37 | 2.54 | 4.15 | 4.91 | -16.07 | 14.72 | 6.65 | -1.63 | -13.97 | 0 | 0 | 0 | 6.02 | 0.33 | 1.18 | 1.48 | 0.0 | 18.4 | 5.16 | 0.0 | 0.0 | 1.19 | 80.3 | -26.99 | 7.83 | 7.41 | -2.61 | 1.39 | -41.1 | 75.95 | 2.58 | -14.57 | 6.61 | 0.00 | -23.06 | -49.84 |
| 24Q2 (19) | 6.34 | -14.9 | 21.22 | 30.88 | 0.75 | 9.35 | 4.15 | 3672.73 | 10275.0 | 0 | 0 | 0 | 3.41 | 4.92 | -5.54 | 0.33 | -5.71 | -41.07 | 4.22 | 18.87 | -12.99 | 20.87 | 20.05 | -36.53 | 37.42 | 1.0 | -3.88 | 5.85 | 5.6 | 25.81 | 6.76 | -13.22 | -13.22 | 0 | 0 | 0 | 6.0 | 0.0 | 1.18 | 1.48 | 18.4 | 18.4 | 5.16 | 0.0 | 0.0 | 0.66 | -74.71 | -24.14 | 7.29 | -19.18 | 0.14 | 2.36 | 10.28 | 227.78 | 3.02 | -36.42 | 89.94 | 0.00 | 0.29 | -38.47 |
| 24Q1 (18) | 7.45 | 18.07 | 56.84 | 30.65 | 2.23 | 8.34 | 0.11 | 37.5 | 175.0 | 0 | 0 | 0 | 3.25 | -45.47 | -8.19 | 0.35 | -42.62 | 16.67 | 3.55 | -21.98 | -14.04 | 17.38 | -20.87 | -37.15 | 37.05 | 2.43 | -1.59 | 5.54 | 0.18 | 28.54 | 7.79 | 1.17 | -4.42 | 0 | 0 | 0 | 6.0 | 0.17 | 3.63 | 1.25 | 0.0 | 11.61 | 5.16 | 0.0 | 22.27 | 2.61 | 15.49 | 57.23 | 9.02 | 4.04 | 28.86 | 2.14 | 27.38 | 197.22 | 4.75 | 20.56 | 99.58 | 0.00 | -14.03 | -35.08 |
| 23Q4 (17) | 6.31 | 25.95 | 36.88 | 29.98 | -0.23 | 6.46 | 0.08 | 100.0 | 100.0 | 0 | 0 | 0 | 5.96 | -21.58 | 50.13 | 0.61 | -20.78 | 238.89 | 4.55 | -16.21 | -4.01 | 21.97 | -24.26 | -28.34 | 36.17 | -1.82 | -2.03 | 5.53 | 29.21 | 42.53 | 7.7 | -0.39 | -10.47 | 0 | 0 | 0 | 5.99 | 0.67 | 6.77 | 1.25 | 0.0 | 11.61 | 5.16 | 0.0 | 22.27 | 2.26 | 38.65 | 66.18 | 8.67 | 7.84 | 29.6 | 1.68 | 112.66 | 5500.0 | 3.94 | 62.81 | 183.45 | 0.01 | -24.39 | -31.3 |
| 23Q3 (16) | 5.01 | -4.21 | -0.6 | 30.05 | 6.41 | 10.11 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 7.6 | 110.53 | 109.37 | 0.77 | 37.5 | 83.33 | 5.43 | 11.96 | 20.67 | 29.01 | -11.78 | -4.73 | 36.84 | -5.37 | 3.6 | 4.28 | -7.96 | 21.94 | 7.73 | -0.77 | -11.86 | 0 | 0 | 0 | 5.95 | 0.34 | 8.78 | 1.25 | 0.0 | 11.61 | 5.16 | 0.0 | 22.27 | 1.63 | 87.36 | 41.74 | 8.04 | 10.44 | 23.88 | 0.79 | 9.72 | 977.78 | 2.42 | 52.2 | 128.3 | 0.01 | -5.61 | -13.3 |
| 23Q2 (15) | 5.23 | 10.11 | 5.44 | 28.24 | -0.18 | 9.88 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 3.61 | 1.98 | -4.75 | 0.56 | 86.67 | 80.65 | 4.85 | 17.43 | 8.74 | 32.88 | 18.87 | 5.28 | 38.93 | 3.4 | 12.58 | 4.65 | 7.89 | 32.1 | 7.79 | -4.42 | -5.23 | 0 | 0 | 0 | 5.93 | 2.42 | 12.52 | 1.25 | 11.61 | 11.61 | 5.16 | 22.27 | 22.27 | 0.87 | -47.59 | 19.18 | 7.28 | 4.0 | 19.93 | 0.72 | 0.0 | 700.0 | 1.59 | -33.19 | 160.66 | 0.01 | 5.81 | 0 |
| 23Q1 (14) | 4.75 | 3.04 | -11.87 | 28.29 | 0.46 | 9.06 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 3.54 | -10.83 | -13.02 | 0.3 | 66.67 | -28.57 | 4.13 | -12.87 | -22.95 | 27.66 | -9.78 | -29.61 | 37.65 | 1.98 | 9.86 | 4.31 | 11.08 | 23.14 | 8.15 | -5.23 | -2.4 | 0 | 0 | 0 | 5.79 | 3.21 | 10.92 | 1.12 | 0.0 | 6.67 | 4.22 | 0.0 | 16.57 | 1.66 | 22.06 | 53.7 | 7.0 | 4.63 | 21.53 | 0.72 | 2300.0 | 500.0 | 2.38 | 71.22 | 98.33 | 0.01 | -9.03 | 0 |
| 22Q4 (13) | 4.61 | -8.53 | -11.85 | 28.16 | 3.19 | 8.64 | 0.04 | 0 | 0 | 0 | 0 | 0 | 3.97 | 9.37 | 20.67 | 0.18 | -57.14 | 500.0 | 4.74 | 5.33 | 4.41 | 30.66 | 0.7 | -14.37 | 36.92 | 3.82 | 10.08 | 3.88 | 10.54 | 5.43 | 8.6 | -1.94 | -2.27 | 0 | 0 | 0 | 5.61 | 2.56 | 11.31 | 1.12 | 0.0 | 6.67 | 4.22 | 0.0 | 16.57 | 1.36 | 18.26 | 106.06 | 6.69 | 3.08 | 25.28 | 0.03 | 133.33 | 115.79 | 1.39 | 31.13 | 195.74 | 0.01 | -4.58 | 0 |
| 22Q3 (12) | 5.04 | 1.61 | 26.32 | 27.29 | 6.19 | 9.64 | 0 | 0 | 0 | 0 | 0 | 0 | 3.63 | -4.22 | 15.97 | 0.42 | 35.48 | 40.0 | 4.5 | 0.9 | 6.13 | 30.45 | -2.52 | -11.68 | 35.56 | 2.83 | 8.02 | 3.51 | -0.28 | 3.54 | 8.77 | 6.69 | -0.79 | 0 | 0 | 0 | 5.47 | 3.8 | 8.75 | 1.12 | 0.0 | 6.67 | 4.22 | 0.0 | 16.57 | 1.15 | 57.53 | 79.69 | 6.49 | 6.92 | 22.22 | -0.09 | 25.0 | 79.55 | 1.06 | 73.77 | 430.0 | 0.01 | 0 | 0 |
| 22Q2 (11) | 4.96 | -7.98 | 7.13 | 25.7 | -0.93 | 18.32 | 0 | 0 | 0 | 0 | 0 | 0 | 3.79 | -6.88 | 20.32 | 0.31 | -26.19 | 106.67 | 4.46 | -16.79 | -4.29 | 31.23 | -20.52 | -21.92 | 34.58 | 0.9 | 7.83 | 3.52 | 0.57 | 1500.0 | 8.22 | -1.56 | -6.91 | 0 | 0 | 0 | 5.27 | 0.96 | 4.77 | 1.12 | 6.67 | 10.89 | 4.22 | 16.57 | 1141.18 | 0.73 | -32.41 | -80.05 | 6.07 | 5.38 | 21.16 | -0.12 | -200.0 | 66.67 | 0.61 | -49.17 | -81.52 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.39 | 3.06 | 73.87 | 25.94 | 0.08 | 17.64 | 0 | 0 | 0 | 0 | 0 | 0 | 4.07 | 23.71 | 30.87 | 0.42 | 1300.0 | 121.05 | 5.36 | 18.06 | 16.52 | 39.30 | 9.75 | -7.14 | 34.27 | 2.18 | 9.52 | 3.5 | -4.89 | 1421.74 | 8.35 | -5.11 | 43.47 | 0 | 0 | 0 | 5.22 | 3.57 | 3.78 | 1.05 | 0.0 | 3.96 | 3.62 | 0.0 | 964.71 | 1.08 | 63.64 | -69.23 | 5.76 | 7.87 | 18.52 | 0.12 | 163.16 | 140.0 | 1.2 | 155.32 | -62.62 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.23 | 31.08 | 82.23 | 25.92 | 4.14 | 136.28 | 0 | 0 | 0 | 0 | 0 | 0 | 3.29 | 5.11 | 13.06 | 0.03 | -90.0 | -75.0 | 4.54 | 7.08 | 6.57 | 35.80 | 3.87 | -8.39 | 33.54 | 1.88 | 11.95 | 3.68 | 8.55 | 1372.0 | 8.8 | -0.45 | 51.2 | 0 | 0 | 0 | 5.04 | 0.2 | 0.4 | 1.05 | 0.0 | 3.96 | 3.62 | 0.0 | 964.71 | 0.66 | 3.12 | -80.12 | 5.34 | 0.56 | 14.35 | -0.19 | 56.82 | 32.14 | 0.47 | 135.0 | -84.54 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.99 | -13.82 | -19.23 | 24.89 | 14.59 | 134.81 | 0 | 0 | 0 | 0 | 0 | 0 | 3.13 | -0.63 | 26.21 | 0.3 | 100.0 | 900.0 | 4.24 | -9.01 | 13.98 | 34.47 | -13.82 | 72.27 | 32.92 | 2.65 | 108.09 | 3.39 | 1440.91 | 1110.71 | 8.84 | 0.11 | 52.15 | 0 | 0 | 0 | 5.03 | 0.0 | 0.2 | 1.05 | 3.96 | 3.96 | 3.62 | 964.71 | 964.71 | 0.64 | -82.51 | -79.94 | 5.31 | 5.99 | 16.96 | -0.44 | -22.22 | -12.82 | 0.2 | -93.94 | -92.86 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.63 | 49.35 | 34.99 | 21.72 | -1.5 | 111.28 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.15 | 1.29 | 32.91 | 0.15 | -21.05 | 87.5 | 4.66 | 1.3 | 21.67 | 40.00 | -5.48 | 0 | 32.07 | 2.49 | 101.83 | 0.22 | -4.35 | -26.67 | 8.83 | 51.72 | 4104.76 | 0 | 0 | 0 | 5.03 | 0.0 | 0.2 | 1.01 | 0.0 | 0 | 0.34 | 0.0 | 0 | 3.66 | 4.27 | 0 | 5.01 | 3.09 | 11.09 | -0.36 | -20.0 | 23.4 | 3.3 | 2.8 | 802.13 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.1 | 8.01 | -27.23 | 22.05 | 101.0 | 101.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.11 | 6.87 | -0.96 | 0.19 | 58.33 | 18.75 | 4.6 | 7.98 | 22.02 | 42.32 | 8.28 | 0 | 31.29 | 4.44 | 96.42 | 0.23 | -8.0 | -25.81 | 5.82 | 0.0 | 1777.42 | 0 | 0 | 0 | 5.03 | 0.2 | 0.2 | 1.01 | 0.0 | 0 | 0.34 | 0.0 | 0 | 3.51 | 5.72 | 0 | 4.86 | 4.07 | -10.66 | -0.3 | -7.14 | 31.82 | 3.21 | 5.59 | 829.55 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.87 | -41.9 | -12.77 | 10.97 | 3.49 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.91 | 17.34 | -72.55 | 0.12 | 300.0 | -94.44 | 4.26 | 14.52 | -10.13 | 39.08 | 95.31 | 0 | 29.96 | 89.38 | 86.67 | 0.25 | -10.71 | -24.24 | 5.82 | 0.17 | 1285.71 | 0 | 0 | 0 | 5.02 | 0.0 | 0.0 | 1.01 | 0.0 | 24.69 | 0.34 | 0.0 | 61.9 | 3.32 | 4.08 | -22.07 | 4.67 | 2.86 | -11.39 | -0.28 | 28.21 | 17.65 | 3.04 | 8.57 | -22.45 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.94 | 44.02 | 0.0 | 10.6 | 3.11 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 2.48 | 4.64 | 0.0 | 0.03 | -62.5 | 0.0 | 3.72 | -2.87 | 0.0 | 20.01 | 0 | 0.0 | 15.82 | -0.44 | 0.0 | 0.28 | -6.67 | 0.0 | 5.81 | 2666.67 | 0.0 | 0 | 0 | 0.0 | 5.02 | 0.0 | 0.0 | 1.01 | 0 | 0.0 | 0.34 | 0 | 0.0 | 3.19 | 0 | 0.0 | 4.54 | 0.67 | 0.0 | -0.39 | 17.02 | 0.0 | 2.8 | 695.74 | 0.0 | 0.00 | 0 | 0.0 |
