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) | 9.13 | 62.75 | 0 | 0 | 0 | 0 | 0 | 0 | 12.72 | -21.53 | 0.12 | -74.47 | 2.79 | -15.71 | 21.93 | 7.42 | 2.43 | -29.15 | 0.58 | -15.94 | 0 | 0 | 0.08 | 166.67 | 9.86 | 11.66 | 1.35 | 3.85 | 1.68 | -1.75 | 0.54 | -39.33 | 3.58 | -8.21 | -2.23 | 0 | -1.69 | 0 | 0.00 | 0 |
| 2022 (9) | 5.61 | -8.63 | 1.8 | 800.0 | 0.07 | -12.5 | 0 | 0 | 16.21 | -18.46 | 0.47 | -76.73 | 3.31 | -28.97 | 20.42 | -12.89 | 3.43 | -5.51 | 0.69 | -17.86 | 0 | 0 | 0.03 | 0 | 8.83 | 0.0 | 1.3 | 13.04 | 1.71 | 29.55 | 0.89 | -62.45 | 3.9 | -19.42 | -1.68 | 0 | -0.79 | 0 | 0.00 | 0 |
| 2021 (8) | 6.14 | 50.12 | 0.2 | -66.67 | 0.08 | -77.78 | 0 | 0 | 19.88 | 23.17 | 2.02 | 112.63 | 4.66 | 21.67 | 23.44 | -1.22 | 3.63 | 40.7 | 0.84 | 68.0 | 0 | 0 | 0 | 0 | 8.83 | -3.07 | 1.15 | 6.48 | 1.32 | 62.96 | 2.37 | 3.95 | 4.84 | 15.79 | -1.71 | 0 | 0.66 | -31.25 | 0.00 | 0 |
| 2020 (7) | 4.09 | 5.96 | 0.6 | 20.0 | 0.36 | -21.74 | 0 | 0 | 16.14 | -0.06 | 0.95 | 1.06 | 3.83 | -9.67 | 23.73 | -9.61 | 2.58 | 35.79 | 0.5 | 85.19 | 0 | 0 | 0.01 | 0 | 9.11 | 0.55 | 1.08 | 9.09 | 0.81 | 97.56 | 2.28 | -17.39 | 4.18 | 0.24 | -1.32 | 0 | 0.96 | -50.77 | 0.00 | 0 |
| 2019 (6) | 3.86 | -15.72 | 0.5 | 66.67 | 0.46 | 0 | 0 | 0 | 16.15 | 1.7 | 0.94 | -45.35 | 4.24 | -20.6 | 26.25 | -21.93 | 1.9 | -9.52 | 0.27 | -46.0 | 0 | 0 | 0 | 0 | 9.06 | 16.9 | 0.99 | 20.73 | 0.41 | 115.79 | 2.76 | -22.03 | 4.17 | -8.55 | -0.81 | 0 | 1.95 | -37.3 | 0.00 | 0 |
| 2018 (5) | 4.58 | 92.44 | 0.3 | -66.29 | 0 | 0 | 0 | 0 | 15.88 | 7.73 | 1.72 | 196.55 | 5.34 | 42.4 | 33.63 | 32.18 | 2.1 | 7.69 | 0.5 | 2.04 | 3.67 | 0 | 0 | 0 | 7.75 | 0.0 | 0.82 | 7.89 | 0.19 | 58.33 | 3.54 | 41.04 | 4.56 | 34.51 | -0.43 | 0 | 3.11 | 37.61 | 0.00 | 0 |
| 2017 (4) | 2.38 | 38.37 | 0.89 | 78.0 | 0 | 0 | 0 | 0 | 14.74 | -2.64 | 0.58 | -66.47 | 3.75 | -28.98 | 25.44 | -27.05 | 1.95 | 17.47 | 0.49 | -54.63 | 0 | 0 | 0 | 0 | 7.75 | 0.0 | 0.76 | 28.81 | 0.12 | 0 | 2.51 | -3.83 | 3.39 | 6.27 | -0.25 | 0 | 2.26 | -3.42 | 0.00 | 0 |
| 2016 (3) | 1.72 | -47.4 | 0.5 | 0 | 0 | 0 | 0 | 0 | 15.14 | 48.29 | 1.73 | 0 | 5.28 | 49.15 | 34.87 | 0.58 | 1.66 | -12.17 | 1.08 | -0.92 | 0 | 0 | 0 | 0 | 7.75 | 1.17 | 0.59 | 0.0 | 0 | 0 | 2.61 | 207.06 | 3.19 | 121.53 | -0.27 | 0 | 2.34 | 129.41 | 0.00 | 0 |
| 2015 (2) | 3.27 | -28.76 | 0 | 0 | 0 | 0 | 0 | 0 | 10.21 | 5.15 | -0.48 | 0 | 3.54 | 28.73 | 34.67 | 22.42 | 1.89 | 13.17 | 1.09 | -1.8 | 0 | 0 | 0 | 0 | 7.66 | 0.92 | 0.59 | 0.0 | 0 | 0 | 0.85 | -35.11 | 1.44 | -24.21 | 0.17 | -43.33 | 1.02 | -36.65 | 0.01 | 112.4 |
| 2014 (1) | 4.59 | -19.05 | 0 | 0 | 0.15 | 0 | 0 | 0 | 9.71 | -9.76 | -0.12 | 0 | 2.75 | -1.08 | 28.32 | 9.62 | 1.67 | 34.68 | 1.11 | -2.63 | 0 | 0 | 0 | 0 | 7.59 | 20.48 | 0.59 | 15.69 | 0 | 0 | 1.31 | -47.6 | 1.9 | -37.29 | 0.3 | 233.33 | 1.61 | -37.84 | 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) | 15.12 | -1.24 | 141.92 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.83 | 8.5 | 16.77 | -0.15 | -157.69 | 0 | 2.88 | 9.09 | 4.35 | 21.46 | 4.62 | -1.87 | 2.54 | 1.2 | -6.62 | 0.5 | -1.96 | -21.88 | 0 | 0 | 0 | 0.31 | 6.9 | 675.0 | 10.36 | 0.0 | 16.93 | 1.36 | 0.0 | 0.74 | 2.21 | 0.0 | 31.55 | -0.17 | -466.67 | -127.42 | 3.4 | -4.23 | -6.85 | -2.1 | -1.45 | -8.81 | -2.27 | -8.1 | -73.28 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.31 | 66.05 | 149.76 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.53 | 31.23 | 24.3 | 0.26 | 192.86 | 273.33 | 2.64 | 15.28 | 0.38 | 20.51 | 9.1 | 6.54 | 2.51 | 3.72 | -9.39 | 0.51 | -8.93 | -22.73 | 0 | 0 | 0 | 0.29 | 3.57 | 625.0 | 10.36 | 5.07 | 16.93 | 1.36 | 0.74 | 0.74 | 2.21 | 31.55 | 31.55 | -0.03 | -111.54 | -104.92 | 3.55 | 7.9 | -2.74 | -2.07 | 7.17 | -2.48 | -2.1 | -6.6 | -48.94 | 0.00 | 0 | 0 |
| 24Q1 (18) | 9.22 | 0.99 | 70.74 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.69 | -20.18 | -16.46 | -0.28 | -250.0 | -182.35 | 2.29 | -17.92 | -30.61 | 18.80 | -14.35 | -14.31 | 2.42 | -0.41 | -18.52 | 0.56 | -3.45 | -16.42 | 0 | 0 | 0 | 0.28 | 250.0 | 833.33 | 9.86 | 0.0 | 11.66 | 1.35 | 0.0 | 3.85 | 1.68 | 0.0 | -1.75 | 0.26 | -51.85 | -67.09 | 3.29 | -8.1 | -13.42 | -2.23 | 0.0 | -31.18 | -1.97 | -16.57 | -116.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 9.13 | 46.08 | 62.75 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.37 | 2.74 | 2.74 | -0.08 | 0 | -140.0 | 2.79 | 1.09 | -15.71 | 21.95 | 0.37 | 7.43 | 2.43 | -10.66 | -29.15 | 0.58 | -9.38 | -15.94 | 0 | 0 | 0 | 0.08 | 100.0 | 166.67 | 9.86 | 11.29 | 11.66 | 1.35 | 0.0 | 3.85 | 1.68 | 0.0 | -1.75 | 0.54 | -12.9 | -39.33 | 3.58 | -1.92 | -8.21 | -2.23 | -15.54 | -32.74 | -1.69 | -29.01 | -113.92 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.25 | 1.96 | 37.06 | 2.3 | 27.78 | 27.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.28 | 15.49 | -24.07 | 0 | 100.0 | -100.0 | 2.76 | 4.94 | -38.94 | 21.87 | 13.59 | -10.73 | 2.72 | -1.81 | -14.73 | 0.64 | -3.03 | -9.86 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 8.86 | 0.0 | 0.34 | 1.35 | 0.0 | 3.85 | 1.68 | 0.0 | -1.75 | 0.62 | 1.64 | -10.14 | 3.65 | 0.0 | -1.35 | -1.93 | 4.46 | -9.04 | -1.31 | 7.09 | -21.3 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.13 | 13.52 | 82.99 | 1.8 | 0.0 | 500.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.84 | -11.8 | -32.7 | -0.15 | -144.12 | -314.29 | 2.63 | -20.3 | -43.44 | 19.25 | -12.25 | -14.5 | 2.77 | -6.73 | -31.6 | 0.66 | -1.49 | 6.45 | 0 | 0 | 0 | 0.04 | 33.33 | 300.0 | 8.86 | 0.34 | 0.34 | 1.35 | 3.85 | 3.85 | 1.68 | -1.75 | -1.75 | 0.61 | -22.78 | 32.61 | 3.65 | -3.95 | 5.19 | -2.02 | -18.82 | -13.48 | -1.41 | -54.95 | -6.82 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.4 | -3.74 | 42.86 | 1.8 | 0.0 | 800.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 3.22 | -1.83 | -26.48 | 0.34 | 70.0 | 1233.33 | 3.3 | -0.3 | -19.32 | 21.94 | 7.39 | 10.51 | 2.97 | -13.41 | -29.12 | 0.67 | -2.9 | -20.24 | 0 | 0 | 0 | 0.03 | 0.0 | 200.0 | 8.83 | 0.0 | 0.0 | 1.3 | 0.0 | 13.04 | 1.71 | 0.0 | 29.55 | 0.79 | -11.24 | -14.13 | 3.8 | -2.56 | 11.76 | -1.7 | -1.19 | -5.59 | -0.91 | -15.19 | -31.88 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.61 | 23.03 | -8.63 | 1.8 | 0.0 | 800.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 3.28 | -24.07 | -40.69 | 0.2 | -13.04 | -51.22 | 3.31 | -26.77 | -28.97 | 20.43 | -16.6 | -12.83 | 3.43 | 7.52 | -5.51 | 0.69 | -2.82 | -17.86 | 0 | 0 | 0 | 0.03 | -25.0 | 0 | 8.83 | 0.0 | 0.0 | 1.3 | 0.0 | 13.04 | 1.71 | 0.0 | 29.55 | 0.89 | 28.99 | -62.45 | 3.9 | 5.41 | -19.42 | -1.68 | 5.08 | 1.75 | -0.79 | 26.85 | -219.7 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.56 | 36.12 | -20.28 | 1.8 | 500.0 | 800.0 | 0.07 | 0.0 | -80.0 | 0 | 0 | 0 | 4.32 | 2.37 | -33.74 | 0.23 | 228.57 | -82.44 | 4.52 | -2.8 | -3.21 | 24.50 | 8.8 | -3.37 | 3.19 | -21.23 | 0.31 | 0.71 | 14.52 | 1.43 | 0 | 0 | 0 | 0.04 | 300.0 | 0 | 8.83 | 0.0 | 1.38 | 1.3 | 0.0 | 13.04 | 1.71 | 0.0 | 29.55 | 0.69 | 50.0 | -64.8 | 3.7 | 6.63 | -16.48 | -1.77 | 0.56 | -29.2 | -1.08 | 18.18 | -283.05 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.35 | -11.38 | -30.21 | 0.3 | 50.0 | -50.0 | 0.07 | 0.0 | -80.56 | 0 | 0 | 0 | 4.22 | -3.65 | 1.2 | 0.07 | 333.33 | -75.0 | 4.65 | 13.69 | 44.41 | 22.52 | 13.42 | 11.89 | 4.05 | -3.34 | 27.36 | 0.62 | -26.19 | 26.53 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 8.83 | 0.0 | 1.38 | 1.3 | 13.04 | 20.37 | 1.71 | 29.55 | 111.11 | 0.46 | -50.0 | -65.15 | 3.47 | 2.06 | 8.1 | -1.78 | -10.56 | -30.88 | -1.32 | -91.3 | -3200.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.78 | -38.44 | 8.62 | 0.2 | 0.0 | -66.67 | 0.07 | -12.5 | -80.56 | 0 | 0 | 0 | 4.38 | -20.8 | 19.67 | -0.03 | -107.32 | -250.0 | 4.09 | -12.23 | 9.07 | 19.85 | -15.3 | -11.05 | 4.19 | 15.43 | 52.92 | 0.84 | 0.0 | 71.43 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | 8.83 | 0.0 | 1.38 | 1.15 | 0.0 | 6.48 | 1.32 | 0.0 | 62.96 | 0.92 | -61.18 | -11.54 | 3.4 | -29.75 | 16.04 | -1.61 | 5.85 | -22.9 | -0.69 | -204.55 | -155.56 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.14 | 7.34 | 50.12 | 0.2 | 0.0 | -66.67 | 0.08 | -77.14 | -77.78 | 0 | 0 | 0 | 5.53 | -15.18 | 35.87 | 0.41 | -68.7 | 220.59 | 4.66 | -0.21 | 21.67 | 23.44 | -7.54 | -1.22 | 3.63 | 14.15 | 40.7 | 0.84 | 20.0 | 68.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.83 | 1.38 | -3.07 | 1.15 | 0.0 | 6.48 | 1.32 | 0.0 | 62.96 | 2.37 | 20.92 | 3.95 | 4.84 | 9.26 | 15.79 | -1.71 | -24.82 | -29.55 | 0.66 | 11.86 | -31.25 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.72 | 19.17 | 66.76 | 0.2 | -66.67 | -66.67 | 0.35 | -2.78 | -18.6 | 0 | 0 | 0 | 6.52 | 56.35 | 59.02 | 1.31 | 367.86 | 178.72 | 4.67 | 45.03 | 9.11 | 25.35 | 25.98 | -6.53 | 3.18 | 0.0 | 45.21 | 0.7 | 42.86 | 40.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 8.71 | 0.0 | -3.97 | 1.15 | 6.48 | 6.48 | 1.32 | 62.96 | 62.96 | 1.96 | 48.48 | -25.19 | 4.43 | 38.01 | -1.77 | -1.37 | -0.74 | -23.42 | 0.59 | 1575.0 | -60.93 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.8 | 37.93 | 31.87 | 0.6 | 0.0 | 20.0 | 0.36 | 0.0 | -21.74 | 0 | 0 | 0 | 4.17 | 13.93 | -16.1 | 0.28 | 1300.0 | -83.23 | 3.22 | -14.13 | -34.15 | 20.12 | -9.84 | 0 | 3.18 | 16.06 | 45.87 | 0.49 | 0.0 | -3.92 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 8.71 | 0.0 | -3.86 | 1.08 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 1.32 | 26.92 | -38.6 | 3.21 | 9.56 | -20.74 | -1.36 | -3.82 | -7.94 | -0.04 | 85.19 | -104.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.48 | -14.91 | -14.5 | 0.6 | 0.0 | 20.0 | 0.36 | 0.0 | -21.74 | 0 | 0 | 0 | 3.66 | -10.07 | 22.0 | 0.02 | 105.88 | 102.35 | 3.75 | -2.09 | 0.54 | 22.32 | -5.94 | 0 | 2.74 | 6.2 | 56.57 | 0.49 | -2.0 | 81.48 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 8.71 | -4.39 | -3.86 | 1.08 | 0.0 | 9.09 | 0.81 | 0.0 | 97.56 | 1.04 | -54.39 | -14.75 | 2.93 | -29.9 | 11.41 | -1.31 | 0.76 | -2.34 | -0.27 | -128.12 | -350.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.09 | 19.24 | 5.96 | 0.6 | 0.0 | 20.0 | 0.36 | -16.28 | -21.74 | 0 | 0 | 0 | 4.07 | -0.73 | 9.7 | -0.34 | -172.34 | -41.67 | 3.83 | -10.51 | -9.67 | 23.73 | -12.51 | 0 | 2.58 | 17.81 | 35.79 | 0.5 | 0.0 | 85.19 | 0 | 0 | 0 | 0.01 | 0.0 | 0 | 9.11 | 0.44 | 0.55 | 1.08 | 0.0 | 9.09 | 0.81 | 0.0 | 97.56 | 2.28 | -12.98 | -17.39 | 4.18 | -7.32 | 0.24 | -1.32 | -18.92 | -62.96 | 0.96 | -36.42 | -50.77 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.43 | -5.77 | 0.0 | 0.6 | 20.0 | 0.0 | 0.43 | -6.52 | 0.0 | 0 | 0 | 0.0 | 4.1 | -17.51 | 0.0 | 0.47 | -71.86 | 0.0 | 4.28 | -12.47 | 0.0 | 27.12 | 0 | 0.0 | 2.19 | 0.46 | 0.0 | 0.5 | -1.96 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | 9.07 | 0.11 | 0.0 | 1.08 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 2.62 | 21.86 | 0.0 | 4.51 | 11.36 | 0.0 | -1.11 | 11.9 | 0.0 | 1.51 | 69.66 | 0.0 | 0.00 | 0 | 0.0 |
