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) | 8.04 | -21.41 | 0.5 | 25.0 | 1.2 | 8.11 | 0 | 0 | 22.89 | -4.35 | 3.14 | -13.5 | 4.51 | -1.31 | 19.70 | 3.17 | 1.35 | 3.05 | 2.92 | 3.91 | 4.55 | -20.59 | 0 | 0 | 5.68 | 0.0 | 4.31 | 9.11 | 0.8 | -27.93 | 22.13 | 12.16 | 27.25 | 9.97 | -1.11 | 0 | 21.02 | 11.04 | 0.00 | 0 |
| 2022 (9) | 10.23 | 11.2 | 0.4 | 0 | 1.11 | 68.18 | 0 | 0 | 23.93 | 11.98 | 3.63 | -10.81 | 4.57 | -3.79 | 19.10 | -14.08 | 1.31 | 31.0 | 2.81 | 4.85 | 5.73 | 15.76 | 0 | 0 | 5.68 | 0.0 | 3.95 | 11.58 | 1.11 | -9.76 | 19.73 | 16.54 | 24.78 | 14.19 | -0.8 | 0 | 18.93 | 19.66 | 0.00 | 0 |
| 2021 (8) | 9.2 | 20.26 | 0 | 0 | 0.66 | -19.51 | 0 | 0 | 21.37 | 3.54 | 4.07 | 61.51 | 4.75 | 3.71 | 22.23 | 0.17 | 1.0 | 33.33 | 2.68 | -5.96 | 4.95 | 23.44 | 0 | 0 | 5.68 | 0.0 | 3.54 | 7.6 | 1.23 | -5.38 | 16.93 | 24.3 | 21.7 | 19.17 | -1.11 | 0 | 15.82 | 27.68 | 0.00 | 0 |
| 2020 (7) | 7.65 | 17.51 | 0.07 | -90.41 | 0.82 | 17.14 | 0 | 0 | 20.64 | -4.09 | 2.52 | 18.87 | 4.58 | -14.23 | 22.19 | -10.58 | 0.75 | -7.41 | 2.85 | -8.95 | 4.01 | -16.98 | 0 | 0 | 5.68 | 0.0 | 3.29 | 6.82 | 1.3 | 49.43 | 13.62 | 7.08 | 18.21 | 9.24 | -1.23 | 0 | 12.39 | 8.49 | 0.00 | -5.46 |
| 2019 (6) | 6.51 | 17.93 | 0.73 | 143.33 | 0.7 | 16.67 | 0 | 0 | 21.52 | 15.76 | 2.12 | 19.77 | 5.34 | 22.2 | 24.81 | 5.56 | 0.81 | -58.25 | 3.13 | -5.44 | 4.83 | -12.82 | 0 | 0 | 5.68 | 0.0 | 3.08 | 6.21 | 0.87 | 35.94 | 12.72 | 6.62 | 16.67 | 7.69 | -1.3 | 0 | 11.42 | 3.25 | 0.00 | 45.86 |
| 2018 (5) | 5.52 | 15.97 | 0.3 | -78.57 | 0.6 | 66.67 | 0 | 0 | 18.59 | 22.3 | 1.77 | 30.15 | 4.37 | -8.39 | 23.51 | -25.09 | 1.94 | 9.6 | 3.31 | 2.16 | 5.54 | 69.94 | 0 | 0 | 5.68 | 0.0 | 2.9 | 4.69 | 0.64 | 20.75 | 11.93 | 7.48 | 15.48 | 7.5 | -0.87 | 0 | 11.06 | 5.74 | 0.00 | -3.14 |
| 2017 (4) | 4.76 | -2.06 | 1.4 | -12.5 | 0.36 | 38.46 | 0 | 0 | 15.2 | 13.1 | 1.36 | 43.16 | 4.77 | 3.25 | 31.38 | -8.71 | 1.77 | 156.52 | 3.24 | 264.04 | 3.26 | -10.19 | 0 | 0 | 5.68 | 0.0 | 2.77 | 3.75 | 0.53 | 0 | 11.1 | 1.37 | 14.4 | 5.73 | -0.64 | 0 | 10.46 | 0.38 | 0.00 | -2.55 |
| 2016 (3) | 4.86 | 47.72 | 1.6 | 0 | 0.26 | 13.04 | 0 | 0 | 13.44 | -1.83 | 0.95 | -47.51 | 4.62 | -0.86 | 34.38 | 0.99 | 0.69 | 27.78 | 0.89 | 3.49 | 3.63 | 40.15 | 0 | 0 | 5.68 | 0.0 | 2.67 | 7.23 | 0 | 0 | 10.95 | -3.44 | 13.62 | -1.52 | -0.53 | 0 | 10.42 | -10.79 | 0.00 | 4.22 |
| 2015 (2) | 3.29 | -14.32 | 0 | 0 | 0.23 | 4.55 | 0 | 0 | 13.69 | -10.81 | 1.81 | -35.82 | 4.66 | 15.63 | 34.04 | 29.65 | 0.54 | -5.26 | 0.86 | 8.86 | 2.59 | -6.83 | 0 | 0 | 5.68 | -1.22 | 2.49 | 12.67 | 0 | 0 | 11.34 | 0.71 | 13.83 | 2.67 | 0.34 | -33.33 | 11.68 | -0.76 | 0.00 | -95.48 |
| 2014 (1) | 3.84 | -25.44 | 0 | 0 | 0.22 | 0 | 0 | 0 | 15.35 | 9.25 | 2.82 | 6.82 | 4.03 | -1.47 | 26.25 | -9.81 | 0.57 | -5.0 | 0.79 | 3.95 | 2.78 | -7.33 | 0 | 0 | 5.75 | 0.0 | 2.21 | 13.92 | 0 | 0 | 11.26 | 11.26 | 13.47 | 11.41 | 0.51 | 121.74 | 11.77 | 13.72 | 0.02 | 10.87 |
| 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) | 8.16 | 2.9 | -2.39 | 0.5 | 0 | -37.5 | 1.29 | 0.0 | 10.26 | 0 | 0 | 0 | 6.46 | 0.0 | 17.03 | 0.96 | -4.0 | 45.45 | 4.24 | -11.48 | -9.79 | 17.07 | -14.83 | -15.89 | 1.33 | 8.13 | 0.0 | 3.24 | 3.51 | 11.72 | 3.59 | -8.18 | -26.43 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 4.63 | 0.0 | 7.42 | 1.11 | 0.0 | 38.75 | 23.61 | 4.24 | 10.33 | 29.36 | 3.42 | 10.75 | -0.31 | 50.79 | 59.21 | 23.3 | 5.81 | 12.89 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.93 | -5.48 | -9.99 | 0 | -100.0 | 0 | 1.29 | 4.03 | 15.18 | 0 | 0 | 0 | 6.46 | 5.9 | 11.38 | 1.0 | 21.95 | 7.53 | 4.79 | 6.68 | 0.84 | 20.04 | 3.74 | 0.25 | 1.23 | -8.89 | -10.87 | 3.13 | 4.33 | 11.39 | 3.91 | -7.57 | -24.81 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 4.63 | 7.42 | 7.42 | 1.11 | 38.75 | 38.75 | 22.65 | -1.35 | 9.26 | 28.39 | 1.14 | 9.83 | -0.63 | 19.23 | 51.54 | 22.02 | -0.72 | 13.33 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.39 | 4.35 | -19.02 | 0.5 | 0.0 | 150.0 | 1.24 | 3.33 | 10.71 | 0 | 0 | 0 | 6.1 | 4.81 | 6.09 | 0.82 | 10.81 | 1.23 | 4.49 | -0.44 | -1.1 | 19.32 | -1.94 | 1.83 | 1.35 | 0.0 | 1.5 | 3.0 | 2.74 | 6.38 | 4.23 | -7.03 | -22.81 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 4.31 | 0.0 | 9.11 | 0.8 | 0.0 | -27.93 | 22.96 | 3.75 | 11.78 | 28.07 | 3.01 | 9.69 | -0.78 | 29.73 | -9.86 | 22.18 | 5.52 | 11.85 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.04 | -3.83 | -21.41 | 0.5 | -37.5 | 25.0 | 1.2 | 2.56 | 8.11 | 0 | 0 | 0 | 5.82 | 5.43 | -4.43 | 0.74 | 12.12 | -3.9 | 4.51 | -4.04 | -1.31 | 19.70 | -2.91 | 3.21 | 1.35 | 1.5 | 3.05 | 2.92 | 0.69 | 3.91 | 4.55 | -6.76 | -20.59 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 4.31 | 0.0 | 9.11 | 0.8 | 0.0 | -27.93 | 22.13 | 3.41 | 12.16 | 27.25 | 2.79 | 9.97 | -1.11 | -46.05 | -38.75 | 21.02 | 1.84 | 11.04 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.36 | -5.11 | -21.8 | 0.8 | 0 | 166.67 | 1.17 | 4.46 | -1.68 | 0 | 0 | 0 | 5.52 | -4.83 | -9.8 | 0.66 | -29.03 | -29.79 | 4.7 | -1.05 | 2.84 | 20.29 | 1.51 | 3.87 | 1.33 | -3.62 | 23.15 | 2.9 | 3.2 | 5.07 | 4.88 | -6.15 | -7.4 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 4.31 | 0.0 | 9.11 | 0.8 | 0.0 | -27.93 | 21.4 | 3.23 | 12.99 | 26.51 | 2.55 | 10.5 | -0.76 | 41.54 | 1.3 | 20.64 | 6.23 | 13.59 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.81 | -14.96 | -14.05 | 0 | -100.0 | 0 | 1.12 | 0.0 | 27.27 | 0 | 0 | 0 | 5.8 | 0.87 | -2.85 | 0.93 | 14.81 | -6.06 | 4.75 | 4.63 | 3.71 | 19.99 | 5.37 | -1.35 | 1.38 | 3.76 | 30.19 | 2.81 | -0.35 | 3.69 | 5.2 | -5.11 | 15.81 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 4.31 | 9.11 | 9.11 | 0.8 | -27.93 | -27.93 | 20.73 | 0.93 | 15.17 | 25.85 | 1.02 | 12.15 | -1.3 | -83.1 | -83.1 | 19.43 | -2.02 | 12.38 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.36 | 1.27 | 7.69 | 0.2 | -50.0 | 0 | 1.12 | 0.9 | 55.56 | 0 | 0 | 0 | 5.75 | -5.58 | -0.17 | 0.81 | 5.19 | -11.96 | 4.54 | -0.66 | -2.37 | 18.97 | -0.61 | -10.97 | 1.33 | 1.53 | 9.02 | 2.82 | 0.36 | 2.17 | 5.48 | -4.36 | 14.88 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.95 | 0.0 | 11.58 | 1.11 | 0.0 | -9.76 | 20.54 | 4.11 | 15.07 | 25.59 | 3.27 | 13.13 | -0.71 | 11.25 | -61.36 | 19.83 | 4.75 | 13.9 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.23 | -4.3 | 11.2 | 0.4 | 33.33 | 0 | 1.11 | -6.72 | 68.18 | 0 | 0 | 0 | 6.09 | -0.49 | 9.93 | 0.77 | -18.09 | 8.45 | 4.57 | 0.0 | -3.79 | 19.09 | -2.3 | -14.12 | 1.31 | 21.3 | 31.0 | 2.81 | 1.81 | 4.85 | 5.73 | 8.73 | 15.76 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.95 | 0.0 | 11.58 | 1.11 | 0.0 | -9.76 | 19.73 | 4.17 | 16.54 | 24.78 | 3.29 | 14.19 | -0.8 | -3.9 | 27.93 | 18.93 | 4.18 | 19.66 | 0.00 | 0 | 0 |
| 22Q3 (12) | 10.69 | 4.29 | 31.33 | 0.3 | 0 | 0 | 1.19 | 35.23 | 46.91 | 0 | 0 | 0 | 6.12 | 2.51 | 14.82 | 0.94 | -5.05 | -32.37 | 4.57 | -0.22 | 6.53 | 19.54 | -3.59 | -2.49 | 1.08 | 1.89 | 63.64 | 2.76 | 1.85 | -3.16 | 5.27 | 17.37 | 3.13 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.95 | 0.0 | 11.58 | 1.11 | 0.0 | -9.76 | 18.94 | 5.22 | 16.7 | 23.99 | 4.08 | 14.24 | -0.77 | -8.45 | 42.96 | 18.17 | 5.09 | 22.11 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 10.25 | 6.55 | 37.22 | 0 | 0 | 0 | 0.88 | 22.22 | 8.64 | 0 | 0 | 0 | 5.97 | 3.65 | 15.03 | 0.99 | 7.61 | -13.91 | 4.58 | -1.51 | 6.76 | 20.27 | -4.9 | 2.32 | 1.06 | -13.11 | 73.77 | 2.71 | -1.81 | -4.58 | 4.49 | -5.87 | -14.96 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.95 | 11.58 | 20.06 | 1.11 | -9.76 | -14.62 | 18.0 | 0.84 | 15.46 | 23.05 | 1.9 | 14.22 | -0.71 | -61.36 | 44.09 | 17.29 | -0.69 | 20.74 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 9.62 | 4.57 | 31.24 | 0 | 0 | 0 | 0.72 | 9.09 | -11.11 | 0 | 0 | 0 | 5.76 | 3.97 | 8.47 | 0.92 | 29.58 | 12.2 | 4.65 | -2.11 | 5.2 | 21.31 | -4.12 | 2.55 | 1.22 | 22.0 | 90.62 | 2.76 | 2.99 | -5.48 | 4.77 | -3.64 | -1.65 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.54 | 0.0 | 7.6 | 1.23 | 0.0 | -5.38 | 17.85 | 5.43 | 23.61 | 22.62 | 4.24 | 18.86 | -0.44 | 60.36 | 62.07 | 17.41 | 10.05 | 31.1 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 9.2 | 13.02 | 20.26 | 0 | 0 | -100.0 | 0.66 | -18.52 | -19.51 | 0 | 0 | 0 | 5.54 | 3.94 | -0.72 | 0.71 | -48.92 | -8.97 | 4.75 | 10.72 | 3.71 | 22.23 | 10.93 | 0.17 | 1.0 | 51.52 | 33.33 | 2.68 | -5.96 | -5.96 | 4.95 | -3.13 | 23.44 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.54 | 0.0 | 7.6 | 1.23 | 0.0 | -5.38 | 16.93 | 4.31 | 24.3 | 21.7 | 3.33 | 19.17 | -1.11 | 17.78 | 9.76 | 15.82 | 6.32 | 27.68 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 8.14 | 8.97 | 37.27 | 0 | 0 | -100.0 | 0.81 | 0.0 | 17.39 | 0 | 0 | 0 | 5.33 | 2.7 | -4.48 | 1.39 | 20.87 | 162.26 | 4.29 | 0.0 | -9.3 | 20.04 | 1.17 | -12.39 | 0.66 | 8.2 | -18.52 | 2.85 | 0.35 | -7.47 | 5.11 | -3.22 | 18.29 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.54 | 7.6 | 7.6 | 1.23 | -5.38 | -5.38 | 16.23 | 4.11 | 26.3 | 21.0 | 4.06 | 20.41 | -1.35 | -6.3 | 3.57 | 14.88 | 3.91 | 29.96 | 0.00 | -33.44 | -39.52 |
| 21Q2 (7) | 7.47 | 1.91 | 31.98 | 0 | 0 | -100.0 | 0.81 | 0.0 | 17.39 | 0 | 0 | 0 | 5.19 | -2.26 | 8.12 | 1.15 | 40.24 | 91.67 | 4.29 | -2.94 | -11.55 | 19.81 | -4.69 | 0 | 0.61 | -4.69 | -18.67 | 2.84 | -2.74 | -5.65 | 5.28 | 8.87 | 17.59 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 15.59 | 7.96 | 26.54 | 20.18 | 6.04 | 19.34 | -1.27 | -9.48 | 22.56 | 14.32 | 7.83 | 34.08 | 0.00 | -3.31 | -11.59 |
| 21Q1 (6) | 7.33 | -4.18 | 20.76 | 0 | -100.0 | -100.0 | 0.81 | -1.22 | 17.39 | 0 | 0 | 0 | 5.31 | -4.84 | 13.46 | 0.82 | 5.13 | 34.43 | 4.42 | -3.49 | -18.45 | 20.78 | -6.35 | 0 | 0.64 | -14.67 | -18.99 | 2.92 | 2.46 | -3.31 | 4.85 | 20.95 | 4.08 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.29 | 0.0 | 6.82 | 1.3 | 0.0 | 49.43 | 14.44 | 6.02 | 8.33 | 19.03 | 4.5 | 10.13 | -1.16 | 5.69 | 20.0 | 13.28 | 7.18 | 11.78 | 0.00 | -2.93 | -6.75 |
| 20Q4 (5) | 7.65 | 29.01 | 17.51 | 0.07 | -30.0 | -90.41 | 0.82 | 18.84 | 17.14 | 0 | 0 | 0 | 5.58 | 0.0 | -0.71 | 0.78 | 47.17 | 16.42 | 4.58 | -3.17 | -14.23 | 22.19 | -2.98 | 0 | 0.75 | -7.41 | -7.41 | 2.85 | -7.47 | -8.95 | 4.01 | -7.18 | -16.98 | 0 | 0 | 0 | 5.68 | 0.0 | 0.0 | 3.29 | 0.0 | 6.82 | 1.3 | 0.0 | 49.43 | 13.62 | 5.99 | 7.08 | 18.21 | 4.42 | 9.24 | -1.23 | 12.14 | 5.38 | 12.39 | 8.21 | 8.49 | 0.00 | -3.19 | -5.46 |
| 20Q3 (4) | 5.93 | 4.77 | 0.0 | 0.1 | -62.96 | 0.0 | 0.69 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.58 | 16.25 | 0.0 | 0.53 | -11.67 | 0.0 | 4.73 | -2.47 | 0.0 | 22.87 | 0 | 0.0 | 0.81 | 8.0 | 0.0 | 3.08 | 2.33 | 0.0 | 4.32 | -3.79 | 0.0 | 0 | 0 | 0.0 | 5.68 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 12.85 | 4.3 | 0.0 | 17.44 | 3.13 | 0.0 | -1.4 | 14.63 | 0.0 | 11.45 | 7.21 | 0.0 | 0.00 | -2.7 | 0.0 |
