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) | 7.07 | 39.17 | 0 | 0 | 0.97 | -78.49 | 0 | 0 | 25.99 | -2.26 | 5.06 | 11.95 | 3.99 | -11.33 | 15.35 | -9.29 | 4.83 | -24.06 | 0.16 | -40.74 | 0.11 | 0.0 | 0.06 | -14.29 | 7.83 | 6.97 | 3.94 | 13.22 | 0 | 0 | 8.3 | 33.87 | 12.24 | 22.03 | 0.57 | 50.0 | 8.87 | 34.8 | 0.00 | 0 |
| 2022 (9) | 5.08 | -8.47 | 0 | 0 | 4.51 | 0 | 0 | 0 | 26.59 | 6.27 | 4.52 | 23.84 | 4.5 | 46.58 | 16.92 | 37.93 | 6.36 | 6.18 | 0.27 | 22.73 | 0.11 | -97.78 | 0.07 | -30.0 | 7.32 | 0.97 | 3.48 | 11.18 | 0.35 | -7.89 | 6.2 | 39.33 | 10.03 | 26.01 | 0.38 | 0 | 6.58 | 60.49 | 0.00 | 0 |
| 2021 (8) | 5.55 | 30.28 | 0 | 0 | 0 | 0 | 0 | 0 | 25.02 | 35.54 | 3.65 | 42.58 | 3.07 | 31.2 | 12.27 | -3.2 | 5.99 | 35.21 | 0.22 | 266.67 | 4.95 | 12275.0 | 0.1 | -47.37 | 7.25 | 0.0 | 3.13 | 9.06 | 0.38 | 31.03 | 4.45 | 30.12 | 7.96 | 20.97 | -0.35 | 0 | 4.1 | 34.87 | 0.00 | 0 |
| 2020 (7) | 4.26 | -1.62 | 0 | 0 | 0 | 0 | 0 | 0 | 18.46 | 10.8 | 2.56 | 6.22 | 2.34 | 20.62 | 12.68 | 8.86 | 4.43 | 74.41 | 0.06 | -98.73 | 0.04 | 0 | 0.19 | 280.0 | 7.25 | 0.42 | 2.87 | 9.13 | 0.29 | -21.62 | 3.42 | 38.46 | 6.58 | 20.29 | -0.38 | 0 | 3.04 | 39.45 | 0.00 | 0 |
| 2019 (6) | 4.33 | -43.18 | 0 | 0 | 0 | 0 | 0 | 0 | 16.66 | 6.45 | 2.41 | 17.56 | 1.94 | -7.62 | 11.64 | -13.22 | 2.54 | -12.11 | 4.74 | 0 | 0 | 0 | 0.05 | -28.57 | 7.22 | 0.0 | 2.63 | 8.23 | 0.37 | 3600.0 | 2.47 | 19.9 | 5.47 | 21.56 | -0.29 | 0 | 2.18 | 28.99 | 0.00 | 0 |
| 2018 (5) | 7.62 | -30.47 | 0 | 0 | 0 | 0 | 0 | 0 | 15.65 | 10.6 | 2.05 | 52.99 | 2.1 | 33.76 | 13.42 | 20.94 | 2.89 | 2.85 | 0 | 0 | 0 | 0 | 0.07 | -41.67 | 7.22 | 0.0 | 2.43 | 6.11 | 0.01 | 0 | 2.06 | 48.2 | 4.5 | 22.28 | -0.37 | 0 | 1.69 | 22.46 | 0.00 | 0 |
| 2017 (4) | 10.96 | 77.63 | 0 | 0 | 0 | 0 | 0 | 0 | 14.15 | 5.05 | 1.34 | -27.17 | 1.57 | 30.83 | 11.10 | 24.55 | 2.81 | 19.07 | 0.19 | 0.0 | 0 | 0 | 0.12 | 20.0 | 7.22 | 19.93 | 2.29 | 8.53 | 0 | 0 | 1.39 | -32.2 | 3.68 | -11.54 | -0.01 | 0 | 1.38 | -35.21 | 0.00 | 0 |
| 2016 (3) | 6.17 | 50.49 | 0 | 0 | 0 | 0 | 0 | 0 | 13.47 | -11.21 | 1.84 | -13.21 | 1.2 | -9.77 | 8.91 | 1.61 | 2.36 | 30.39 | 0.19 | 0.0 | 0 | 0 | 0.1 | 42.86 | 6.02 | 0.0 | 2.11 | 11.05 | 0 | 0 | 2.05 | -18.65 | 4.16 | -6.31 | 0.08 | 300.0 | 2.13 | -16.14 | 0.00 | 0 |
| 2015 (2) | 4.1 | -5.31 | 0 | 0 | 0 | 0 | 0 | 0 | 15.17 | 0.07 | 2.12 | -9.01 | 1.33 | -36.36 | 8.77 | -36.41 | 1.81 | -12.56 | 0.19 | -75.32 | 0 | 0 | 0.07 | 75.0 | 6.02 | 0.0 | 1.9 | 14.46 | 0.03 | -25.0 | 2.52 | -17.11 | 4.44 | -6.53 | 0.02 | 0 | 2.54 | -15.61 | 0.00 | 0 |
| 2014 (1) | 4.33 | 40.13 | 0 | 0 | 0 | 0 | 0 | 0 | 15.16 | 1.54 | 2.33 | 4.95 | 2.09 | 20.11 | 13.79 | 18.29 | 2.07 | 15.0 | 0.77 | -2.53 | 0 | 0 | 0.04 | 33.33 | 6.02 | 17.81 | 1.66 | 15.28 | 0.04 | 100.0 | 3.04 | 4.11 | 4.75 | 8.7 | -0.03 | 0 | 3.01 | 4.51 | 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) | 5.11 | -42.58 | -20.03 | 0 | 0 | 0 | 0.02 | 0.0 | -98.1 | 0 | 0 | 0 | 7.84 | 5.95 | 15.46 | 1.6 | 17.65 | 1.27 | 3.34 | -25.78 | -27.07 | 11.81 | -28.53 | -30.55 | 4.92 | -6.46 | -1.2 | 0.13 | 0.0 | -40.91 | 4.91 | 0.41 | 4363.64 | 0.36 | -5.26 | 500.0 | 7.97 | 0.0 | 1.92 | 4.46 | 0.0 | 13.2 | 0 | 0 | 0 | 8.89 | 22.62 | 20.14 | 13.35 | 14.01 | 17.72 | 0.6 | -24.05 | -31.82 | 9.49 | 18.03 | 14.61 | 0.00 | -18.18 | 0 |
| 24Q2 (19) | 8.9 | 8.27 | 12.94 | 0 | 0 | 0 | 0.02 | 0.0 | -98.98 | 0 | 0 | 0 | 7.4 | 5.71 | 7.56 | 1.36 | 1.49 | -9.33 | 4.5 | -6.25 | 7.14 | 16.52 | -8.04 | 9.31 | 5.26 | 1.74 | -6.41 | 0.13 | -7.14 | -43.48 | 4.89 | 0.62 | 4345.45 | 0.38 | -5.0 | 533.33 | 7.97 | 0.0 | 3.78 | 4.46 | 13.2 | 13.2 | 0 | 0 | 0 | 7.25 | 13.28 | 24.57 | 11.71 | 13.14 | 19.98 | 0.79 | 12.86 | 3.95 | 8.04 | 13.24 | 22.19 | 0.00 | -25.85 | 0 |
| 24Q1 (18) | 8.22 | 16.27 | 62.13 | 0 | 0 | 0 | 0.02 | -97.94 | -99.15 | 0 | 0 | 0 | 7.0 | 15.7 | 11.82 | 1.34 | 52.27 | 21.82 | 4.8 | 20.3 | 35.98 | 17.96 | 16.97 | 37.3 | 5.17 | 7.04 | -11.93 | 0.14 | -12.5 | -41.67 | 4.86 | 4318.18 | 4318.18 | 0.4 | 566.67 | 471.43 | 7.97 | 1.79 | 4.46 | 3.94 | 0.0 | 13.22 | 0 | 0 | -100.0 | 6.4 | -22.89 | 46.12 | 10.35 | -15.44 | 26.07 | 0.7 | 22.81 | 6.06 | 7.1 | -19.95 | 40.87 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.07 | 10.64 | 39.17 | 0 | 0 | 0 | 0.97 | -7.62 | -78.49 | 0 | 0 | 0 | 6.05 | -10.9 | -13.69 | 0.88 | -44.3 | -20.0 | 3.99 | -12.88 | -11.33 | 15.36 | -9.66 | -9.22 | 4.83 | -3.01 | -24.06 | 0.16 | -27.27 | -40.74 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | -14.29 | 7.83 | 0.13 | 6.97 | 3.94 | 0.0 | 13.22 | 0 | 0 | -100.0 | 8.3 | 12.16 | 33.87 | 12.24 | 7.94 | 22.03 | 0.57 | -35.23 | 50.0 | 8.87 | 7.13 | 34.8 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.39 | -18.91 | 89.05 | 0 | 0 | 0 | 1.05 | -46.7 | -78.57 | 0 | 0 | 0 | 6.79 | -1.31 | -11.13 | 1.58 | 5.33 | -3.07 | 4.58 | 9.05 | 3.39 | 17.00 | 12.49 | -0.91 | 4.98 | -11.39 | -21.2 | 0.22 | -4.35 | -15.38 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 7.82 | 1.82 | 7.71 | 3.94 | 0.0 | 13.22 | 0 | 0 | -100.0 | 7.4 | 27.15 | 46.25 | 11.34 | 16.19 | 27.56 | 0.88 | 15.79 | 388.89 | 8.28 | 25.84 | 58.02 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.88 | 55.42 | 61.48 | 0 | 0 | 0 | 1.97 | -15.81 | -59.71 | 0 | 0 | 0 | 6.88 | 9.9 | 13.34 | 1.5 | 36.36 | 61.29 | 4.2 | 18.98 | 21.04 | 15.11 | 15.51 | 8.93 | 5.62 | -4.26 | -19.14 | 0.23 | -4.17 | 21.05 | 0.11 | 0.0 | 10.0 | 0.06 | -14.29 | -14.29 | 7.68 | 0.66 | 5.79 | 3.94 | 13.22 | 13.22 | 0 | -100.0 | -100.0 | 5.82 | 32.88 | 71.68 | 9.76 | 18.88 | 35.18 | 0.76 | 15.15 | 484.62 | 6.58 | 30.56 | 86.93 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.07 | -0.2 | 81.07 | 0 | 0 | 0 | 2.34 | -48.12 | -51.95 | 0 | 0 | 0 | 6.26 | -10.7 | 6.46 | 1.1 | 0.0 | 27.91 | 3.53 | -21.56 | -18.29 | 13.08 | -22.66 | -24.13 | 5.87 | -7.7 | -8.85 | 0.24 | -11.11 | 14.29 | 0.11 | 0.0 | 10.0 | 0.07 | 0.0 | -22.22 | 7.63 | 4.23 | 5.1 | 3.48 | 0.0 | 11.18 | 0.35 | 0.0 | -7.89 | 4.38 | -29.35 | -17.51 | 8.21 | -18.15 | -6.92 | 0.66 | 73.68 | 414.29 | 5.04 | -23.4 | -1.18 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.08 | 50.3 | -8.47 | 0 | 0 | 0 | 4.51 | -7.96 | 0 | 0 | 0 | 0 | 7.01 | -8.25 | 12.52 | 1.1 | -32.52 | 46.67 | 4.5 | 1.58 | 46.58 | 16.92 | -1.4 | 37.87 | 6.36 | 0.63 | 6.18 | 0.27 | 3.85 | 22.73 | 0.11 | 0.0 | -97.78 | 0.07 | 16.67 | -30.0 | 7.32 | 0.83 | 0.97 | 3.48 | 0.0 | 11.18 | 0.35 | 0.0 | -7.89 | 6.2 | 22.53 | 39.33 | 10.03 | 12.82 | 26.01 | 0.38 | 111.11 | 208.57 | 6.58 | 25.57 | 60.49 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.38 | -30.74 | -15.5 | 0 | 0 | 0 | 4.9 | 0.2 | 0 | 0 | 0 | 0 | 7.64 | 25.86 | 11.86 | 1.63 | 75.27 | 45.54 | 4.43 | 27.67 | 38.44 | 17.16 | 23.66 | 31.2 | 6.32 | -9.06 | 14.29 | 0.26 | 36.84 | 23.81 | 0.11 | 10.0 | -97.77 | 0.06 | -14.29 | -57.14 | 7.26 | 0.0 | 0.14 | 3.48 | 0.0 | 11.18 | 0.35 | 0.0 | -7.89 | 5.06 | 49.26 | 33.16 | 8.89 | 23.13 | 21.61 | 0.18 | 38.46 | 136.0 | 5.24 | 48.86 | 58.79 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.88 | 74.29 | -18.39 | 0 | 0 | 0 | 4.89 | 0.41 | 0 | 0 | 0 | 0 | 6.07 | 3.23 | -0.65 | 0.93 | 8.14 | -3.12 | 3.47 | -19.68 | 2.97 | 13.87 | -19.55 | -4.48 | 6.95 | 7.92 | 42.42 | 0.19 | -9.52 | -9.52 | 0.1 | 0.0 | -97.97 | 0.07 | -22.22 | -36.36 | 7.26 | 0.0 | 0.14 | 3.48 | 11.18 | 11.18 | 0.35 | -7.89 | -7.89 | 3.39 | -36.16 | 26.49 | 7.22 | -18.14 | 16.64 | 0.13 | 161.9 | 138.24 | 3.52 | -30.98 | 50.43 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.8 | -49.55 | -66.59 | 0 | 0 | 0 | 4.87 | 0 | 0 | 0 | 0 | 0 | 5.88 | -5.62 | 0.51 | 0.86 | 14.67 | 4.88 | 4.32 | 40.72 | 29.73 | 17.25 | 40.55 | 7.72 | 6.44 | 7.51 | 42.79 | 0.21 | -4.55 | 250.0 | 0.1 | -97.98 | -97.95 | 0.09 | -10.0 | -35.71 | 7.26 | 0.14 | 0.14 | 3.13 | 0.0 | 9.06 | 0.38 | 0.0 | 31.03 | 5.31 | 19.33 | 25.24 | 8.82 | 10.8 | 19.19 | -0.21 | 40.0 | 44.74 | 5.1 | 24.39 | 32.12 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.55 | 38.75 | 30.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.23 | -8.78 | 9.68 | 0.75 | -33.04 | 7.14 | 3.07 | -4.06 | 31.2 | 12.27 | -6.17 | -3.25 | 5.99 | 8.32 | 35.21 | 0.22 | 4.76 | 266.67 | 4.95 | 0.41 | 12275.0 | 0.1 | -28.57 | -47.37 | 7.25 | 0.0 | 0.0 | 3.13 | 0.0 | 9.06 | 0.38 | 0.0 | 31.03 | 4.45 | 17.11 | 30.12 | 7.96 | 8.89 | 20.97 | -0.35 | 30.0 | 7.89 | 4.1 | 24.24 | 34.87 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.0 | -33.11 | 6.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.83 | 11.78 | 22.84 | 1.12 | 16.67 | 47.37 | 3.2 | -5.04 | 56.86 | 13.08 | -9.97 | 7.89 | 5.53 | 13.32 | 31.04 | 0.21 | 0.0 | 250.0 | 4.93 | 0.2 | 9760.0 | 0.14 | 27.27 | -22.22 | 7.25 | 0.0 | 0.14 | 3.13 | 0.0 | 9.06 | 0.38 | 0.0 | 31.03 | 3.8 | 41.79 | 38.69 | 7.31 | 18.09 | 23.9 | -0.5 | -47.06 | -42.86 | 3.3 | 41.03 | 38.08 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.98 | -28.64 | 20.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.11 | 4.44 | 64.69 | 0.96 | 17.07 | 65.52 | 3.37 | 1.2 | 99.41 | 14.53 | -9.27 | 0 | 4.88 | 8.2 | 29.44 | 0.21 | 250.0 | 250.0 | 4.92 | 1.03 | 9740.0 | 0.11 | -21.43 | 0.0 | 7.25 | 0.0 | 0.42 | 3.13 | 9.06 | 9.06 | 0.38 | 31.03 | 31.03 | 2.68 | -36.79 | 36.04 | 6.19 | -16.35 | 20.66 | -0.34 | 10.53 | 5.56 | 2.34 | -39.38 | 45.34 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.38 | 96.71 | 83.37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.85 | 2.99 | 67.14 | 0.82 | 17.14 | 54.72 | 3.33 | 42.31 | 110.76 | 16.01 | 26.23 | 0 | 4.51 | 1.81 | 57.69 | 0.06 | 0.0 | -14.29 | 4.87 | 12075.0 | 0 | 0.14 | -26.32 | 100.0 | 7.25 | 0.0 | 0.42 | 2.87 | 0.0 | 9.13 | 0.29 | 0.0 | -21.62 | 4.24 | 23.98 | 41.81 | 7.4 | 12.46 | 23.33 | -0.38 | 0.0 | 13.64 | 3.86 | 26.97 | 51.37 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.26 | 13.0 | -1.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.68 | 2.16 | 39.9 | 0.7 | -7.89 | 29.63 | 2.34 | 14.71 | 20.62 | 12.68 | 4.63 | 0 | 4.43 | 4.98 | 74.41 | 0.06 | 0.0 | -98.73 | 0.04 | -20.0 | 0 | 0.19 | 5.56 | 280.0 | 7.25 | 0.14 | 0.42 | 2.87 | 0.0 | 9.13 | 0.29 | 0.0 | -21.62 | 3.42 | 24.82 | 38.46 | 6.58 | 11.53 | 20.29 | -0.38 | -8.57 | -31.03 | 3.04 | 27.2 | 39.45 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.77 | -23.99 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.56 | 49.87 | 0.0 | 0.76 | 31.03 | 0.0 | 2.04 | 20.71 | 0.0 | 12.12 | 0 | 0.0 | 4.22 | 11.94 | 0.0 | 0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.18 | 63.64 | 0.0 | 7.24 | 0.28 | 0.0 | 2.87 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 2.74 | 39.09 | 0.0 | 5.9 | 15.01 | 0.0 | -0.35 | 2.78 | 0.0 | 2.39 | 48.45 | 0.0 | 0.00 | 0 | 0.0 |
