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) | 2.27 | -28.39 | 2.55 | -9.25 | 0.53 | 488.89 | 0 | 0 | 10.4 | 8.22 | 0.15 | -73.21 | 3.34 | -8.24 | 32.12 | -15.21 | 1.91 | 0.0 | 5.66 | -4.55 | 3.56 | -5.57 | 0.06 | 20.0 | 5.26 | 3.95 | 0.12 | 100.0 | 0.48 | 4.35 | 0.38 | -35.59 | 0.98 | -12.5 | -0.73 | 0 | -0.35 | 0 | 0.07 | 5.86 |
| 2022 (9) | 3.17 | 2.59 | 2.81 | -8.47 | 0.09 | 200.0 | 0 | 0 | 9.61 | -10.69 | 0.56 | 27.27 | 3.64 | -12.29 | 37.88 | -1.79 | 1.91 | 20.13 | 5.93 | 208.85 | 3.77 | 1078.12 | 0.05 | 25.0 | 5.06 | 0.0 | 0.06 | 200.0 | 0.46 | 253.85 | 0.59 | 18.0 | 1.12 | 72.31 | -0.57 | 0 | 0.02 | 0 | 0.06 | 1077.36 |
| 2021 (8) | 3.09 | 14.87 | 3.07 | 52.74 | 0.03 | 0.0 | 0 | 0 | 10.76 | 53.5 | 0.44 | 144.44 | 4.15 | 23.88 | 38.57 | -19.29 | 1.59 | 2.58 | 1.92 | 20.75 | 0.32 | -8.57 | 0.04 | 0.0 | 5.06 | 0.0 | 0.02 | 0 | 0.13 | 0.0 | 0.5 | 177.78 | 0.65 | 109.68 | -0.6 | 0 | -0.1 | 0 | 0.01 | 16.04 |
| 2020 (7) | 2.69 | 8.47 | 2.01 | 18.24 | 0.03 | 0.0 | 0 | 0 | 7.01 | 8.68 | 0.18 | 800.0 | 3.35 | 34.0 | 47.79 | 23.3 | 1.55 | -4.91 | 1.59 | 12.77 | 0.35 | -5.41 | 0.04 | 0.0 | 5.06 | 0.0 | 0 | 0 | 0.13 | 18.18 | 0.18 | 800.0 | 0.31 | 138.46 | -0.32 | 0 | -0.14 | 0 | 0.00 | -5.51 |
| 2019 (6) | 2.48 | 13.76 | 1.7 | -12.82 | 0.03 | 0 | 0 | 0 | 6.45 | -3.59 | 0.02 | 0 | 2.5 | -13.79 | 38.76 | -10.59 | 1.63 | -18.91 | 1.41 | -8.44 | 0.37 | 0 | 0.04 | 0.0 | 5.06 | -2.5 | 0 | 0 | 0.11 | 0.0 | 0.02 | 0 | 0.13 | 0 | -0.85 | 0 | -0.83 | 0 | 0.00 | 4.43 |
| 2018 (5) | 2.18 | 23.16 | 1.95 | 8.33 | 0 | 0 | 0 | 0 | 6.69 | -9.47 | -0.55 | 0 | 2.9 | -1.02 | 43.35 | 9.33 | 2.01 | -9.87 | 1.54 | -6.67 | 0 | 0 | 0.04 | 300.0 | 5.19 | 0.0 | 0.01 | 0 | 0.11 | 0 | -0.54 | 0 | -0.42 | 0 | -0.44 | 0 | -0.98 | 0 | 0.00 | 0 |
| 2017 (4) | 1.77 | -33.71 | 1.8 | 100.0 | 0 | 0 | 0 | 0 | 7.39 | -2.89 | 0.12 | 0 | 2.93 | 0.0 | 39.65 | 2.98 | 2.23 | 18.62 | 1.65 | -6.25 | 0 | 0 | 0.01 | 0 | 5.19 | -24.89 | 0 | 0 | 0 | 0 | 0.12 | 0 | 0.12 | 0 | -0.27 | 0 | -0.15 | 0 | 0.00 | 0 |
| 2016 (3) | 2.67 | -23.71 | 0.9 | -10.0 | 0 | 0 | 0 | 0 | 7.61 | 4.97 | -1.76 | 0 | 2.93 | 22.08 | 38.50 | 16.31 | 1.88 | -15.7 | 1.76 | -16.59 | 0 | 0 | 0 | 0 | 6.91 | 0.0 | 0 | 0 | 0 | 0 | -1.72 | 0 | -1.72 | 0 | 0.05 | -92.96 | -1.67 | 0 | 0.00 | 0 |
| 2015 (2) | 3.5 | 103.49 | 1.0 | -57.81 | 0 | 0 | 0 | 0 | 7.25 | -7.64 | -0.48 | 0 | 2.4 | -19.73 | 33.10 | -13.09 | 2.23 | 16.15 | 2.11 | -8.66 | 0 | 0 | 0.01 | -50.0 | 6.91 | -9.08 | 0 | 0 | 0 | 0 | -0.47 | 0 | -0.47 | 0 | 0.71 | 22.41 | 0.24 | 0 | 0.00 | 0 |
| 2014 (1) | 1.72 | -41.89 | 2.37 | 4.41 | 0 | 0 | 0 | 0 | 7.85 | -40.12 | -2.04 | 0 | 2.99 | -0.99 | 38.09 | 65.35 | 1.92 | -31.43 | 2.31 | 0 | 0 | 0 | 0.02 | -93.94 | 7.6 | 0.0 | 0 | 0 | 0 | 0 | -2.08 | 0 | -2.08 | 0 | 0.58 | 1350.0 | -1.5 | 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) | 1.58 | -26.85 | -33.89 | 2.05 | -12.77 | -16.33 | 0.53 | 0.0 | 96.3 | 0 | 0 | 0 | 2.66 | -7.96 | 9.02 | 0.06 | 100.0 | 0.0 | 3.07 | 15.41 | -2.23 | 25.52 | 13.3 | -18.0 | 1.63 | 11.64 | -17.26 | 1.33 | 16.67 | -77.03 | 3.51 | -1.68 | -1.68 | 0.05 | -16.67 | -28.57 | 5.36 | 0.0 | 1.9 | 0.14 | 0.0 | 16.67 | 0.73 | 0.0 | 52.08 | 0.14 | 75.0 | -62.16 | 1.01 | 6.32 | 4.12 | -0.41 | 28.07 | 10.87 | -0.27 | 44.9 | -200.0 | 0.07 | 0.27 | 1.57 |
| 24Q2 (19) | 2.16 | 16.13 | -10.74 | 2.35 | -11.32 | 6.82 | 0.53 | 0.0 | 152.38 | 0 | 0 | 0 | 2.89 | -10.8 | 24.57 | 0.03 | -25.0 | -57.14 | 2.66 | -16.09 | -11.63 | 22.52 | -20.14 | -24.35 | 1.46 | -17.05 | -25.51 | 1.14 | -0.87 | -80.34 | 3.57 | 2.0 | -1.92 | 0.06 | 0.0 | -14.29 | 5.36 | 1.9 | 1.9 | 0.14 | 16.67 | 16.67 | 0.73 | 52.08 | 52.08 | 0.08 | -80.95 | -74.19 | 0.95 | -7.77 | 4.4 | -0.57 | 6.56 | 21.92 | -0.49 | -157.89 | -16.67 | 0.07 | 2.45 | 4.86 |
| 24Q1 (18) | 1.86 | -18.06 | -37.37 | 2.65 | 3.92 | 15.22 | 0.53 | 0.0 | 253.33 | 0 | 0 | 0 | 3.24 | 0.0 | 35.0 | 0.04 | 500.0 | 100.0 | 3.17 | -5.09 | 0.96 | 28.20 | -12.18 | -12.79 | 1.76 | -7.85 | -9.74 | 1.15 | -79.68 | -80.48 | 3.5 | -1.69 | -5.66 | 0.06 | 0.0 | 50.0 | 5.26 | 0.0 | 3.95 | 0.12 | 0.0 | 100.0 | 0.48 | 0.0 | 4.35 | 0.42 | 10.53 | -31.15 | 1.03 | 5.1 | -8.85 | -0.61 | 16.44 | -17.31 | -0.19 | 45.71 | -311.11 | 0.07 | -0.15 | 4.01 |
| 23Q4 (17) | 2.27 | -5.02 | -28.39 | 2.55 | 4.08 | -9.25 | 0.53 | 96.3 | 488.89 | 0 | 0 | 0 | 3.24 | 32.79 | 10.58 | -0.01 | -116.67 | -103.85 | 3.34 | 6.37 | -8.24 | 32.12 | 3.2 | -15.12 | 1.91 | -3.05 | 0.0 | 5.66 | -2.25 | -4.55 | 3.56 | -0.28 | -5.57 | 0.06 | -14.29 | 20.0 | 5.26 | 0.0 | 3.95 | 0.12 | 0.0 | 100.0 | 0.48 | 0.0 | 4.35 | 0.38 | 2.7 | -35.59 | 0.98 | 1.03 | -12.5 | -0.73 | -58.7 | -28.07 | -0.35 | -288.89 | -1850.0 | 0.07 | -0.99 | 5.86 |
| 23Q3 (16) | 2.39 | -1.24 | -21.38 | 2.45 | 11.36 | 1.24 | 0.27 | 28.57 | 800.0 | 0 | 0 | 0 | 2.44 | 5.17 | -0.81 | 0.06 | -14.29 | -40.0 | 3.14 | 4.32 | 4.32 | 31.12 | 4.53 | 0.39 | 1.97 | 0.51 | -12.83 | 5.79 | -0.17 | 355.91 | 3.57 | -1.92 | 1090.0 | 0.07 | 0.0 | -22.22 | 5.26 | 0.0 | 3.95 | 0.12 | 0.0 | 100.0 | 0.48 | 0.0 | 4.35 | 0.37 | 19.35 | 15.62 | 0.97 | 6.59 | 14.12 | -0.46 | 36.99 | -35.29 | -0.09 | 78.57 | -350.0 | 0.07 | 3.53 | 4.4 |
| 23Q2 (15) | 2.42 | -18.52 | -31.05 | 2.2 | -4.35 | -0.9 | 0.21 | 40.0 | 600.0 | 0 | 0 | 0 | 2.32 | -3.33 | 20.83 | 0.07 | 250.0 | 40.0 | 3.01 | -4.14 | 13.58 | 29.77 | -7.93 | 15.83 | 1.96 | 0.51 | -9.68 | 5.8 | -1.53 | 353.12 | 3.64 | -1.89 | 1074.19 | 0.07 | 75.0 | -22.22 | 5.26 | 3.95 | 3.95 | 0.12 | 100.0 | 100.0 | 0.48 | 4.35 | 4.35 | 0.31 | -49.18 | 40.91 | 0.91 | -19.47 | 22.97 | -0.73 | -40.38 | -46.0 | -0.42 | -566.67 | -50.0 | 0.07 | 1.62 | 2.09 |
| 23Q1 (14) | 2.97 | -6.31 | 2.77 | 2.3 | -18.15 | -16.97 | 0.15 | 66.67 | 400.0 | 0 | 0 | 0 | 2.4 | -18.09 | 3.9 | 0.02 | -92.31 | -85.71 | 3.14 | -13.74 | -22.66 | 32.34 | -14.54 | -8.88 | 1.95 | 2.09 | 27.45 | 5.89 | -0.67 | 194.5 | 3.71 | -1.59 | 1096.77 | 0.04 | -20.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0.06 | 0.0 | 200.0 | 0.46 | 0.0 | 253.85 | 0.61 | 3.39 | -4.69 | 1.13 | 0.89 | 43.04 | -0.52 | 8.77 | -116.67 | 0.09 | 350.0 | -77.5 | 0.06 | 1.63 | 1142.71 |
| 22Q4 (13) | 3.17 | 4.28 | 2.59 | 2.81 | 16.12 | -8.47 | 0.09 | 200.0 | 200.0 | 0 | 0 | 0 | 2.93 | 19.11 | -2.98 | 0.26 | 160.0 | 100.0 | 3.64 | 20.93 | -12.29 | 37.84 | 22.06 | -1.8 | 1.91 | -15.49 | 20.13 | 5.93 | 366.93 | 208.85 | 3.77 | 1156.67 | 1078.12 | 0.05 | -44.44 | 25.0 | 5.06 | 0.0 | 0.0 | 0.06 | 0.0 | 200.0 | 0.46 | 0.0 | 253.85 | 0.59 | 84.38 | 18.0 | 1.12 | 31.76 | 72.31 | -0.57 | -67.65 | 5.0 | 0.02 | 200.0 | 120.0 | 0.06 | -2.36 | 1077.36 |
| 22Q3 (12) | 3.04 | -13.39 | 15.15 | 2.42 | 9.01 | -14.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.46 | 28.12 | -19.61 | 0.1 | 100.0 | -50.0 | 3.01 | 13.58 | -34.42 | 31.00 | 20.6 | -35.37 | 2.26 | 4.15 | 29.89 | 1.27 | -0.78 | -34.2 | 0.3 | -3.23 | -9.09 | 0.09 | 0.0 | 125.0 | 5.06 | 0.0 | 0.0 | 0.06 | 0.0 | 200.0 | 0.46 | 0.0 | 253.85 | 0.32 | 45.45 | -13.51 | 0.85 | 14.86 | 66.67 | -0.34 | 32.0 | 54.05 | -0.02 | 92.86 | 94.59 | 0.07 | 1.23 | 1079.71 |
| 22Q2 (11) | 3.51 | 21.45 | 79.08 | 2.22 | -19.86 | -9.76 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.92 | -16.88 | -37.05 | 0.05 | -64.29 | -68.75 | 2.65 | -34.73 | -27.99 | 25.70 | -27.58 | -40.49 | 2.17 | 41.83 | 33.95 | 1.28 | -36.0 | -34.02 | 0.31 | 0.0 | -6.06 | 0.09 | 125.0 | 125.0 | 5.06 | 0.0 | 0.0 | 0.06 | 200.0 | 0 | 0.46 | 253.85 | 253.85 | 0.22 | -65.62 | -21.43 | 0.74 | -6.33 | 80.49 | -0.5 | -108.33 | 26.47 | -0.28 | -170.0 | 30.0 | 0.06 | 1137.01 | 1255.25 |
| 22Q1 (10) | 2.89 | -6.47 | 43.78 | 2.77 | -9.77 | 31.28 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.31 | -23.51 | 40.85 | 0.14 | 7.69 | 333.33 | 4.06 | -2.17 | 24.92 | 35.49 | -7.9 | -17.56 | 1.53 | -3.77 | 2.68 | 2.0 | 4.17 | 10.5 | 0.31 | -3.12 | -8.82 | 0.04 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.13 | 0.0 | 0.0 | 0.64 | 28.0 | 433.33 | 0.79 | 21.54 | 216.0 | -0.24 | 60.0 | 45.45 | 0.4 | 500.0 | 225.0 | 0.01 | -3.71 | 10.25 |
| 21Q4 (9) | 3.09 | 17.05 | 14.87 | 3.07 | 8.87 | 52.74 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.02 | -1.31 | 65.93 | 0.13 | -35.0 | 143.33 | 4.15 | -9.59 | 23.88 | 38.53 | -19.66 | -19.37 | 1.59 | -8.62 | 2.58 | 1.92 | -0.52 | 20.75 | 0.32 | -3.03 | -8.57 | 0.04 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0 | 0.13 | 0.0 | 0.0 | 0.5 | 35.14 | 177.78 | 0.65 | 27.45 | 109.68 | -0.6 | 18.92 | -87.5 | -0.1 | 72.97 | 28.57 | 0.01 | -2.16 | 16.04 |
| 21Q3 (8) | 2.64 | 34.69 | 18.92 | 2.82 | 14.63 | 64.91 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.06 | 0.33 | 52.24 | 0.2 | 25.0 | 566.67 | 4.59 | 24.73 | 32.66 | 47.96 | 11.04 | -6.43 | 1.74 | 7.41 | 23.4 | 1.93 | -0.52 | 42.96 | 0.33 | 0.0 | -5.71 | 0.04 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0.02 | 0 | 0 | 0.13 | 0.0 | 0.0 | 0.37 | 32.14 | -22.92 | 0.51 | 24.39 | -16.39 | -0.74 | -8.82 | 17.78 | -0.37 | 7.5 | 11.9 | 0.01 | 16.3 | 16.11 |
| 21Q2 (7) | 1.96 | -2.49 | -10.5 | 2.46 | 16.59 | 36.67 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 3.05 | 85.98 | 46.63 | 0.16 | 366.67 | -68.0 | 3.68 | 13.23 | 38.35 | 43.19 | 0.34 | 0 | 1.62 | 8.72 | 13.29 | 1.94 | 7.18 | 44.78 | 0.33 | -2.94 | -8.33 | 0.04 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | 0.0 | 0.28 | 133.33 | -37.78 | 0.41 | 64.0 | -29.31 | -0.68 | -54.55 | 28.42 | -0.4 | -25.0 | 20.0 | 0.00 | 0.63 | -0.79 |
| 21Q1 (6) | 2.01 | -25.28 | -6.07 | 2.11 | 4.98 | 17.22 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 1.64 | -9.89 | 49.09 | -0.06 | 80.0 | -50.0 | 3.25 | -2.99 | 71.96 | 43.05 | -9.92 | 0 | 1.49 | -3.87 | -5.1 | 1.81 | 13.84 | 31.16 | 0.34 | -2.86 | -5.56 | 0.04 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | 18.18 | 0.12 | -33.33 | 700.0 | 0.25 | -19.35 | 177.78 | -0.44 | -37.5 | 53.68 | -0.32 | -128.57 | 67.01 | 0.00 | 1.34 | -5.35 |
| 20Q4 (5) | 2.69 | 21.17 | 8.47 | 2.01 | 17.54 | 18.24 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.82 | -9.45 | 16.67 | -0.3 | -1100.0 | -1400.0 | 3.35 | -3.18 | 34.0 | 47.79 | -6.77 | 0 | 1.55 | 9.93 | -4.91 | 1.59 | 17.78 | 12.77 | 0.35 | 0.0 | -5.41 | 0.04 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | 18.18 | 0.18 | -62.5 | 800.0 | 0.31 | -49.18 | 138.46 | -0.32 | 64.44 | 62.35 | -0.14 | 66.67 | 83.13 | 0.00 | -2.09 | -5.51 |
| 20Q3 (4) | 2.22 | 1.37 | 0.0 | 1.71 | -5.0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 2.01 | -3.37 | 0.0 | 0.03 | -94.0 | 0.0 | 3.46 | 30.08 | 0.0 | 51.26 | 0 | 0.0 | 1.41 | -1.4 | 0.0 | 1.35 | 0.75 | 0.0 | 0.35 | -2.78 | 0.0 | 0.04 | 0.0 | 0.0 | 5.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.48 | 6.67 | 0.0 | 0.61 | 5.17 | 0.0 | -0.9 | 5.26 | 0.0 | -0.42 | 16.0 | 0.0 | 0.00 | -0.63 | 0.0 |
