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) | 3.04 | -13.88 | 4.4 | -12.35 | 0.02 | -33.33 | 0 | 0 | 28.36 | 0.85 | 1.49 | -37.13 | 10.54 | 16.85 | 37.17 | 15.86 | 3.66 | -23.11 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 5.36 | 0.0 | 2.22 | 12.12 | 0.22 | -31.25 | 2.92 | 0.34 | 5.35 | 2.88 | -0.24 | 0 | 2.68 | -0.37 | 0.00 | 0 |
| 2022 (9) | 3.53 | 117.9 | 5.02 | 56.88 | 0.03 | 0.0 | 0 | 0 | 28.12 | -10.9 | 2.37 | 11.27 | 9.02 | -23.1 | 32.08 | -13.7 | 4.76 | 18.41 | 0.06 | 100.0 | 0.02 | -60.0 | 0 | 0 | 5.36 | 0.0 | 1.98 | 12.5 | 0.32 | 14.29 | 2.91 | 11.92 | 5.2 | 12.07 | -0.22 | 0 | 2.69 | 17.98 | 0.00 | 0 |
| 2021 (8) | 1.62 | -15.62 | 3.2 | -5.88 | 0.03 | 0.0 | 0 | 0 | 31.56 | 9.47 | 2.13 | 42.0 | 11.73 | 7.52 | 37.17 | -1.78 | 4.02 | 169.8 | 0.03 | 0 | 0.05 | -28.57 | 0 | 0 | 5.36 | 0.0 | 1.76 | 8.64 | 0.28 | 12.0 | 2.6 | 30.0 | 4.64 | 19.9 | -0.32 | 0 | 2.28 | 32.56 | 0.00 | 0 |
| 2020 (7) | 1.92 | 65.52 | 3.4 | 38.78 | 0.03 | 0.0 | 0 | 0 | 28.83 | 5.8 | 1.5 | 0.67 | 10.91 | 29.88 | 37.84 | 22.76 | 1.49 | -49.83 | 0 | 0 | 0.07 | -30.0 | 0 | 0 | 5.36 | 10.06 | 1.62 | 10.2 | 0.25 | 56.25 | 2.0 | 1.52 | 3.87 | 7.5 | -0.28 | 0 | 1.72 | 0.0 | 0.00 | 0 |
| 2019 (6) | 1.16 | 26.09 | 2.45 | 28.95 | 0.03 | 0.0 | 0 | 0 | 27.25 | 4.29 | 1.49 | 4.2 | 8.4 | 22.99 | 30.83 | 17.93 | 2.97 | -2.94 | 0 | 0 | 0.1 | -23.08 | 0 | 0 | 4.87 | 0.0 | 1.47 | 11.36 | 0.16 | -5.88 | 1.97 | 10.06 | 3.6 | 9.76 | -0.25 | 0 | 1.72 | 5.52 | 0.00 | 0 |
| 2018 (5) | 0.92 | -1.08 | 1.9 | 9.2 | 0.03 | 0.0 | 0 | 0 | 26.13 | -8.64 | 1.43 | 40.2 | 6.83 | 6.55 | 26.14 | 16.62 | 3.06 | -4.38 | 0 | 0 | 0.13 | -13.33 | 0 | 0 | 4.87 | 0.0 | 1.32 | 8.2 | 0.17 | 13.33 | 1.79 | 30.66 | 3.28 | 19.71 | -0.16 | 0 | 1.63 | 35.83 | 0.00 | 0 |
| 2017 (4) | 0.93 | 3.33 | 1.74 | -16.35 | 0.03 | -80.0 | 0 | 0 | 28.6 | -4.28 | 1.02 | 64.52 | 6.41 | -13.14 | 22.41 | -9.26 | 3.2 | 8.84 | 0 | 0 | 0.15 | -16.67 | 0 | 0 | 4.87 | 0.0 | 1.22 | 5.17 | 0.15 | 0.0 | 1.37 | 38.38 | 2.74 | 19.65 | -0.17 | 0 | 1.2 | 27.66 | 0.00 | 0 |
| 2016 (3) | 0.9 | 52.54 | 2.08 | 66.4 | 0.15 | -28.57 | 0 | 0 | 29.88 | 40.68 | 0.62 | -10.14 | 7.38 | 0.68 | 24.70 | -28.43 | 2.94 | 13.95 | 0 | 0 | 0.18 | -53.85 | 0 | 0 | 4.87 | 0.0 | 1.16 | 6.42 | 0.15 | 0.0 | 0.99 | -5.71 | 2.29 | 0.44 | -0.05 | 0 | 0.94 | -16.81 | 0.00 | 0 |
| 2015 (2) | 0.59 | -49.57 | 1.25 | 1.63 | 0.21 | 950.0 | 0 | 0 | 21.24 | -5.68 | 0.69 | -6.76 | 7.33 | 18.04 | 34.51 | 25.15 | 2.58 | 2.38 | 0 | 0 | 0.39 | 69.57 | 0 | 0 | 4.87 | 0.0 | 1.09 | 6.86 | 0.15 | 0.0 | 1.05 | 2.94 | 2.28 | 4.11 | 0.08 | 14.29 | 1.13 | 3.67 | 0.00 | 0 |
| 2014 (1) | 1.17 | 58.11 | 1.23 | 251.43 | 0.02 | -33.33 | 0 | 0 | 22.52 | -24.3 | 0.74 | -34.51 | 6.21 | -3.12 | 27.58 | 27.98 | 2.52 | -13.7 | 0 | 0 | 0.23 | -23.33 | 0 | 0 | 4.87 | 0.0 | 1.02 | 13.33 | 0.15 | 0.0 | 1.02 | -27.66 | 2.19 | -11.34 | 0.07 | 0 | 1.09 | -21.58 | 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) | 3.73 | 1.63 | 12.01 | 4.33 | 14.55 | -1.14 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.47 | 8.73 | -5.56 | 0.23 | -54.9 | -64.06 | 10.65 | 2.21 | -7.63 | 37.46 | 3.79 | -8.22 | 2.29 | -21.03 | -0.87 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0 | 0 | 0 | 5.62 | 0.0 | 4.85 | 2.37 | 0.0 | 6.76 | 0.24 | 0.0 | 9.09 | 2.97 | 8.39 | 2.06 | 5.58 | 4.3 | 4.3 | -0.15 | 6.25 | 16.67 | 2.82 | 9.3 | 3.3 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.67 | 31.07 | -18.26 | 3.78 | -18.36 | -13.7 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 6.87 | -4.45 | 1.93 | 0.51 | -39.29 | 50.0 | 10.42 | 0.48 | 2.96 | 36.09 | 0.03 | -7.59 | 2.9 | -6.45 | -0.68 | 0.05 | 0.0 | -16.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.62 | 4.85 | 4.85 | 2.37 | 6.76 | 6.76 | 0.24 | 9.09 | 9.09 | 2.74 | 2.24 | 20.18 | 5.35 | 4.49 | 13.59 | -0.16 | 11.11 | 36.0 | 2.58 | 3.2 | 27.09 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.8 | -7.89 | -39.91 | 4.63 | 5.23 | -7.95 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 7.19 | 4.2 | 5.74 | 0.84 | 0 | 68.0 | 10.37 | -1.61 | 4.85 | 36.08 | -2.95 | -7.95 | 3.1 | -15.3 | 11.91 | 0.05 | 0.0 | -16.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 2.22 | 0.0 | 12.12 | 0.22 | 0.0 | -31.25 | 2.68 | -8.22 | 29.47 | 5.12 | -4.3 | 17.16 | -0.18 | 25.0 | 14.29 | 2.5 | -6.72 | 34.41 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.04 | -8.71 | -13.88 | 4.4 | 0.46 | -12.35 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 6.9 | -12.77 | 1.47 | 0 | -100.0 | -100.0 | 10.54 | -8.59 | 16.85 | 37.18 | -8.91 | 15.94 | 3.66 | 58.44 | -23.11 | 0.05 | -16.67 | -16.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 2.22 | 0.0 | 12.12 | 0.22 | 0.0 | -31.25 | 2.92 | 0.34 | 0.34 | 5.35 | 0.0 | 2.88 | -0.24 | -33.33 | -9.09 | 2.68 | -1.83 | -0.37 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.33 | -25.84 | 31.1 | 4.38 | 0.0 | -21.51 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7.91 | 17.36 | 42.01 | 0.64 | 88.24 | -1.54 | 11.53 | 13.93 | 20.35 | 40.81 | 4.5 | 27.98 | 2.31 | -20.89 | -63.22 | 0.06 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 2.22 | 0.0 | 12.12 | 0.22 | 0.0 | -31.25 | 2.91 | 27.63 | 13.23 | 5.35 | 13.59 | 10.08 | -0.18 | 28.0 | -12.5 | 2.73 | 34.48 | 13.28 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.49 | -3.65 | 44.37 | 4.38 | -12.92 | 27.33 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.74 | -0.88 | 11.22 | 0.34 | -32.0 | -43.33 | 10.12 | 2.33 | -0.49 | 39.06 | -0.36 | 24.16 | 2.92 | 5.42 | -43.19 | 0.06 | 0.0 | 100.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 2.22 | 12.12 | 12.12 | 0.22 | -31.25 | -31.25 | 2.28 | 10.14 | 19.37 | 4.71 | 7.78 | 11.88 | -0.25 | -19.05 | -8.7 | 2.03 | 9.14 | 20.83 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.66 | 32.01 | 67.63 | 5.03 | 0.2 | 57.68 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.8 | 0.0 | -29.9 | 0.5 | 85.19 | -40.48 | 9.89 | 9.65 | -15.18 | 39.20 | 22.25 | 13.66 | 2.77 | -41.81 | 12.15 | 0.06 | 0.0 | 100.0 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.98 | 0.0 | 12.5 | 0.32 | 0.0 | 14.29 | 2.07 | -28.87 | 31.85 | 4.37 | -15.96 | 21.05 | -0.21 | 4.55 | 8.7 | 1.86 | -30.86 | 38.81 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.53 | 38.98 | 117.9 | 5.02 | -10.04 | 56.88 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.8 | 22.08 | -21.93 | 0.27 | -58.46 | -60.29 | 9.02 | -5.85 | -23.1 | 32.07 | 0.55 | -13.73 | 4.76 | -24.2 | 18.41 | 0.06 | 0.0 | 100.0 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.98 | 0.0 | 12.5 | 0.32 | 0.0 | 14.29 | 2.91 | 13.23 | 11.92 | 5.2 | 7.0 | 12.07 | -0.22 | -37.5 | 31.25 | 2.69 | 11.62 | 17.98 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.54 | -18.33 | 10.92 | 5.58 | 62.21 | 50.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 5.57 | -8.09 | -29.13 | 0.65 | 8.33 | 32.65 | 9.58 | -5.8 | -17.27 | 31.89 | 1.38 | -17.13 | 6.28 | 22.18 | 134.33 | 0.06 | 100.0 | 100.0 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.98 | 0.0 | 12.5 | 0.32 | 0.0 | 14.29 | 2.57 | 34.55 | 33.16 | 4.86 | 15.44 | 22.42 | -0.16 | 30.43 | 51.52 | 2.41 | 43.45 | 50.62 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.11 | 11.87 | 48.8 | 3.44 | 7.84 | 54.95 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.06 | -37.53 | -19.63 | 0.6 | -28.57 | 81.82 | 10.17 | -12.78 | -9.76 | 31.46 | -8.79 | -16.71 | 5.14 | 108.1 | 134.7 | 0.03 | 0.0 | 0 | 0.03 | -25.0 | -50.0 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.98 | 12.5 | 22.22 | 0.32 | 14.29 | 28.0 | 1.91 | 21.66 | 17.9 | 4.21 | 16.62 | 20.63 | -0.23 | 0.0 | 30.3 | 1.68 | 25.37 | 30.23 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.78 | 71.6 | 21.4 | 3.19 | -0.31 | 44.34 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 9.7 | 11.37 | 30.2 | 0.84 | 23.53 | 33.33 | 11.66 | -0.6 | 3.09 | 34.49 | -7.21 | -8.58 | 2.47 | -38.56 | 99.19 | 0.03 | 0.0 | 0 | 0.04 | -20.0 | -42.86 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.76 | 0.0 | 8.64 | 0.28 | 0.0 | 12.0 | 1.57 | -39.62 | 21.71 | 3.61 | -22.2 | 14.24 | -0.23 | 28.12 | 20.69 | 1.34 | -41.23 | 34.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.62 | -29.26 | -15.62 | 3.2 | -13.98 | -5.88 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 8.71 | 10.81 | 20.3 | 0.68 | 38.78 | 78.95 | 11.73 | 1.3 | 7.52 | 37.17 | -3.42 | -1.75 | 4.02 | 50.0 | 169.8 | 0.03 | 0.0 | 0 | 0.05 | 0.0 | -28.57 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.76 | 0.0 | 8.64 | 0.28 | 0.0 | 12.0 | 2.6 | 34.72 | 30.0 | 4.64 | 16.88 | 19.9 | -0.32 | 3.03 | -14.29 | 2.28 | 42.5 | 32.56 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.29 | 9.57 | -14.87 | 3.72 | 67.57 | 15.89 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7.86 | 4.24 | 3.29 | 0.49 | 48.48 | 58.06 | 11.58 | 2.75 | 12.76 | 38.48 | 1.9 | 6.83 | 2.68 | 22.37 | 160.19 | 0.03 | 0 | 0 | 0.05 | -16.67 | -37.5 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.76 | 8.64 | 8.64 | 0.28 | 12.0 | 12.0 | 1.93 | 19.14 | 17.68 | 3.97 | 13.75 | 13.43 | -0.33 | 0.0 | -10.0 | 1.6 | 24.03 | 19.4 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.09 | -8.73 | -0.48 | 2.22 | 0.45 | -4.72 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7.54 | 1.21 | -1.82 | 0.33 | -47.62 | -2.94 | 11.27 | -0.35 | 15.24 | 37.77 | 0.11 | 0 | 2.19 | 76.61 | 48.98 | 0 | 0 | 0 | 0.06 | -14.29 | -33.33 | 0 | 0 | 0 | 5.36 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.62 | 25.58 | 21.8 | 3.49 | 10.44 | 9.06 | -0.33 | -13.79 | -6.45 | 1.29 | 29.0 | 26.47 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.29 | 19.27 | 4.57 | 2.21 | -35.0 | -9.43 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7.45 | 2.9 | 18.07 | 0.63 | 65.79 | 31.25 | 11.31 | 3.67 | 37.59 | 37.73 | -0.28 | 0 | 1.24 | -16.78 | -17.33 | 0 | 0 | 0 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 5.36 | 0.0 | 10.06 | 1.62 | 0.0 | 10.2 | 0.25 | 0.0 | 56.25 | 1.29 | -35.5 | -25.0 | 3.16 | -18.35 | -5.67 | -0.29 | -3.57 | -11.54 | 1.0 | -41.86 | -31.51 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.92 | -28.62 | 65.52 | 3.4 | 5.92 | 38.78 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7.24 | -4.86 | 4.78 | 0.38 | 22.58 | 35.71 | 10.91 | 6.23 | 29.88 | 37.83 | 5.02 | 0 | 1.49 | 44.66 | -49.83 | 0 | 0 | 0 | 0.07 | -12.5 | -30.0 | 0 | 0 | 0 | 5.36 | 0.0 | 10.06 | 1.62 | 0.0 | 10.2 | 0.25 | 0.0 | 56.25 | 2.0 | 21.95 | 1.52 | 3.87 | 10.57 | 7.5 | -0.28 | 6.67 | -12.0 | 1.72 | 28.36 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.69 | 28.1 | 0.0 | 3.21 | 37.77 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.61 | -0.91 | 0.0 | 0.31 | -8.82 | 0.0 | 10.27 | 5.01 | 0.0 | 36.02 | 0 | 0.0 | 1.03 | -29.93 | 0.0 | 0 | 0 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | 5.36 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.64 | 23.31 | 0.0 | 3.5 | 9.38 | 0.0 | -0.3 | 3.23 | 0.0 | 1.34 | 31.37 | 0.0 | 0.00 | 0 | 0.0 |
