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) | 5.81 | 17.85 | 6.0 | 20.0 | 1.36 | 277.78 | 0 | 0 | 17.39 | -20.16 | 3.38 | -25.88 | 3.52 | -14.56 | 20.24 | 7.0 | 2.38 | -22.98 | 0 | 0 | 5.22 | -31.13 | 0.38 | 0.0 | 5.02 | 13.06 | 1.43 | 47.42 | 0.02 | 0.0 | 5.33 | -0.93 | 6.78 | 6.27 | -0.03 | 0 | 5.3 | -1.12 | 0.00 | 0 |
| 2022 (9) | 4.93 | 47.16 | 5.0 | 0.0 | 0.36 | -26.53 | 0 | 0 | 21.78 | 5.88 | 4.56 | 39.45 | 4.12 | -21.22 | 18.92 | -25.6 | 3.09 | -9.12 | 0 | 0 | 7.58 | -2.45 | 0.38 | 0.0 | 4.44 | 0.0 | 0.97 | 51.56 | 0.02 | 0.0 | 5.38 | 59.17 | 6.38 | 57.92 | -0.02 | 0 | 5.36 | 59.52 | 0.00 | 0 |
| 2021 (8) | 3.35 | 49.55 | 5.0 | 42.86 | 0.49 | -64.49 | 0 | 0 | 20.57 | 33.83 | 3.27 | 251.61 | 5.23 | 43.29 | 25.43 | 7.07 | 3.4 | 38.21 | 0 | 0 | 7.77 | 8.52 | 0.38 | -5.0 | 4.44 | 0.0 | 0.64 | 16.36 | 0.02 | -33.33 | 3.38 | 210.09 | 4.04 | 143.37 | -0.02 | 0 | 3.36 | 214.02 | 0.00 | 0 |
| 2020 (7) | 2.24 | -6.28 | 3.5 | -12.5 | 1.38 | 1433.33 | 0 | 0 | 15.37 | -0.71 | 0.93 | -8.82 | 3.65 | -2.93 | 23.75 | -2.23 | 2.46 | -2.77 | 0 | 0 | 7.16 | 3.17 | 0.4 | 0.0 | 4.44 | 0.0 | 0.55 | 22.22 | 0.03 | 200.0 | 1.09 | -24.83 | 1.66 | -13.54 | -0.02 | 0 | 1.07 | -24.65 | 0.00 | -98.17 |
| 2019 (6) | 2.39 | -11.81 | 4.0 | 26.98 | 0.09 | -71.88 | 0 | 0 | 15.48 | 2.58 | 1.02 | -9.73 | 3.76 | 8.67 | 24.29 | 5.93 | 2.53 | -2.69 | 0 | 0 | 6.94 | 446.46 | 0.4 | 53.85 | 4.44 | 0.0 | 0.45 | 32.35 | 0.01 | 0.0 | 1.45 | 0.69 | 1.92 | 7.87 | -0.03 | 0 | 1.42 | -0.7 | 0.11 | 6.64 |
| 2018 (5) | 2.71 | 37.56 | 3.15 | 950.0 | 0.32 | 0 | 0 | 0 | 15.09 | 9.99 | 1.13 | -15.04 | 3.46 | 27.68 | 22.93 | 16.08 | 2.6 | 57.58 | 0 | 0 | 1.27 | 0 | 0.26 | 1200.0 | 4.44 | 0.0 | 0.34 | 70.0 | 0.01 | 0.0 | 1.44 | 7.46 | 1.78 | 15.58 | -0.01 | 0 | 1.43 | 7.52 | 0.10 | 0 |
| 2017 (4) | 1.97 | -27.84 | 0.3 | 0 | 0 | 0 | 0 | 0 | 13.72 | 26.45 | 1.33 | 35.71 | 2.71 | 3.04 | 19.75 | -18.51 | 1.65 | 42.24 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 4.44 | 0.0 | 0.2 | 100.0 | 0.01 | 0 | 1.34 | -18.29 | 1.54 | -12.0 | -0.01 | 0 | 1.33 | -18.4 | 0.00 | 0 |
| 2016 (3) | 2.73 | 31.25 | 0 | 0 | 0 | 0 | 0 | 0 | 10.85 | 1.12 | 0.98 | 5.38 | 2.63 | 15.86 | 24.24 | 14.58 | 1.16 | 26.09 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 4.44 | 0.0 | 0.1 | 900.0 | 0 | 0 | 1.64 | 57.69 | 1.75 | 66.67 | -0.01 | 0 | 1.63 | 55.24 | 0.00 | 0 |
| 2015 (2) | 2.08 | 28.4 | 0 | 0 | 0 | 0 | 0 | 0 | 10.73 | -2.54 | 0.93 | 60.34 | 2.27 | -5.02 | 21.16 | -2.54 | 0.92 | -23.33 | 0 | 0 | 0 | 0 | 0.02 | -50.0 | 4.44 | 0.0 | 0.01 | 0 | 0 | 0 | 1.04 | 766.67 | 1.05 | 775.0 | 0.01 | -50.0 | 1.05 | 650.0 | 0.00 | 0 |
| 2014 (1) | 1.62 | 86.21 | 0.34 | -73.64 | 0 | 0 | 0 | 0 | 11.01 | 25.4 | 0.58 | 0 | 2.39 | -22.15 | 21.71 | -37.92 | 1.2 | -17.81 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 4.44 | 0.0 | 0 | 0 | 0 | 0 | 0.12 | 0 | 0.12 | 0 | 0.02 | 100.0 | 0.14 | 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) | 8.48 | -4.18 | 147.95 | 6.15 | 78.26 | 75.71 | 0.46 | 4.55 | 27.78 | 0 | 0 | 0 | 7.44 | -18.78 | 96.83 | 1.15 | -10.16 | 29.21 | 6.89 | 5.35 | 34.57 | 26.14 | -9.28 | -6.88 | 5.15 | 12.2 | 37.33 | 0 | 0 | 0 | 6.55 | 6.16 | -10.4 | 1.17 | 0.0 | 200.0 | 5.47 | 0.0 | 8.96 | 1.77 | 0.0 | 23.78 | 0.03 | 0.0 | 50.0 | 5.17 | 28.61 | 12.39 | 6.96 | 19.79 | 15.23 | 0 | 100.0 | 100.0 | 5.17 | 28.93 | 12.88 | 0.03 | -74.78 | 0 |
| 24Q2 (19) | 8.85 | 43.2 | 38.5 | 3.45 | -48.89 | -23.33 | 0.44 | 7.32 | 22.22 | 0 | 0 | 0 | 9.16 | 68.07 | 84.31 | 1.28 | 33.33 | 28.0 | 6.54 | 16.79 | 52.45 | 28.81 | -4.77 | 34.32 | 4.59 | 51.49 | 11.68 | 0 | 0 | 0 | 6.17 | -1.75 | -16.62 | 1.17 | -22.0 | 192.5 | 5.47 | 8.96 | 8.96 | 1.77 | 23.78 | 23.78 | 0.03 | 50.0 | 50.0 | 4.02 | -36.09 | 8.36 | 5.81 | -24.94 | 12.6 | -0.01 | 50.0 | 66.67 | 4.01 | -36.04 | 8.97 | 0.10 | -15.63 | 0 |
| 24Q1 (18) | 6.18 | 6.37 | 13.19 | 6.75 | 12.5 | 50.0 | 0.41 | -69.85 | 13.89 | 0 | 0 | 0 | 5.45 | 26.45 | 25.87 | 0.96 | 31.51 | 28.0 | 5.6 | 59.09 | 70.73 | 30.25 | 49.46 | 92.04 | 3.03 | 27.31 | 6.32 | 0 | 0 | 0 | 6.28 | 20.31 | -16.15 | 1.5 | 294.74 | 294.74 | 5.02 | 0.0 | 13.06 | 1.43 | 0.0 | 47.42 | 0.02 | 0.0 | 0.0 | 6.29 | 18.01 | 2.44 | 7.74 | 14.16 | 8.56 | -0.02 | 33.33 | -100.0 | 6.27 | 18.3 | 2.28 | 0.12 | 0 | 0 |
| 23Q4 (17) | 5.81 | 69.88 | 17.85 | 6.0 | 71.43 | 20.0 | 1.36 | 277.78 | 277.78 | 0 | 0 | 0 | 4.31 | 14.02 | -16.47 | 0.73 | -17.98 | -27.0 | 3.52 | -31.25 | -14.56 | 20.24 | -27.89 | 6.96 | 2.38 | -36.53 | -22.98 | 0 | 0 | 0 | 5.22 | -28.59 | -31.13 | 0.38 | -2.56 | 0.0 | 5.02 | 0.0 | 13.06 | 1.43 | 0.0 | 47.42 | 0.02 | 0.0 | 0.0 | 5.33 | 15.87 | -0.93 | 6.78 | 12.25 | 6.27 | -0.03 | -50.0 | -50.0 | 5.3 | 15.72 | -1.12 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.42 | -46.48 | 10.32 | 3.5 | -22.22 | -32.69 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | 3.78 | -23.94 | -31.77 | 0.89 | -11.0 | -26.45 | 5.12 | 19.35 | -8.73 | 28.07 | 30.86 | 10.58 | 3.75 | -8.76 | 7.76 | 0 | 0 | 0 | 7.31 | -1.22 | -4.69 | 0.39 | -2.5 | 0.0 | 5.02 | 0.0 | 13.06 | 1.43 | 0.0 | 47.42 | 0.02 | 0.0 | 0.0 | 4.6 | 23.99 | 5.02 | 6.04 | 17.05 | 12.27 | -0.02 | 33.33 | -100.0 | 4.58 | 24.46 | 4.81 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.39 | 17.03 | 52.14 | 4.5 | 0.0 | -4.26 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0 | 4.97 | 14.78 | -14.16 | 1.0 | 33.33 | -21.26 | 4.29 | 30.79 | -21.43 | 21.45 | 36.16 | -13.73 | 4.11 | 44.21 | 17.43 | 0 | 0 | 0 | 7.4 | -1.2 | -4.52 | 0.4 | 5.26 | 2.56 | 5.02 | 13.06 | 13.06 | 1.43 | 47.42 | 47.42 | 0.02 | 0.0 | 0.0 | 3.71 | -39.58 | 17.03 | 5.16 | -27.63 | 23.74 | -0.03 | -200.0 | -200.0 | 3.68 | -39.97 | 16.46 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.46 | 10.75 | 44.83 | 4.5 | -10.0 | -10.36 | 0.36 | 0.0 | 5.88 | 0 | 0 | 0 | 4.33 | -16.09 | -17.99 | 0.75 | -25.0 | -30.56 | 3.28 | -20.39 | -32.37 | 15.75 | -16.76 | -30.62 | 2.85 | -7.77 | -13.9 | 0 | 0 | 0 | 7.49 | -1.19 | -4.46 | 0.38 | 0.0 | -2.56 | 4.44 | 0.0 | 0.0 | 0.97 | 0.0 | 51.56 | 0.02 | 0.0 | 0.0 | 6.14 | 14.13 | 37.67 | 7.13 | 11.76 | 39.26 | -0.01 | 50.0 | 0.0 | 6.13 | 14.37 | 37.75 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.93 | 59.03 | 47.16 | 5.0 | -3.85 | 0.0 | 0.36 | 0.0 | -26.53 | 0 | 0 | 0 | 5.16 | -6.86 | -6.01 | 1.0 | -17.36 | 1.01 | 4.12 | -26.56 | -21.22 | 18.93 | -25.45 | -25.57 | 3.09 | -11.21 | -9.12 | 0 | 0 | 0 | 7.58 | -1.17 | -2.45 | 0.38 | -2.56 | 0.0 | 4.44 | 0.0 | 0.0 | 0.97 | 0.0 | 51.56 | 0.02 | 0.0 | 0.0 | 5.38 | 22.83 | 59.17 | 6.38 | 18.59 | 57.92 | -0.02 | -100.0 | 0.0 | 5.36 | 22.65 | 59.52 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.1 | -26.19 | -3.73 | 5.2 | 10.64 | 18.99 | 0.36 | 0.0 | -75.51 | 0 | 0 | 0 | 5.54 | -4.32 | 2.59 | 1.21 | -4.72 | 23.47 | 5.61 | 2.75 | 10.0 | 25.38 | 2.1 | -5.48 | 3.48 | -0.57 | 11.18 | 0 | 0 | 0 | 7.67 | -1.03 | 11.16 | 0.39 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 0.97 | 0.0 | 51.56 | 0.02 | 0.0 | 0.0 | 4.38 | 38.17 | 84.03 | 5.38 | 29.02 | 76.39 | -0.01 | 0.0 | 66.67 | 4.37 | 38.29 | 85.96 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.2 | 11.41 | 65.35 | 4.7 | -6.37 | -2.08 | 0.36 | 5.88 | -75.34 | 0 | 0 | 0 | 5.79 | 9.66 | 11.56 | 1.27 | 17.59 | 49.41 | 5.46 | 12.58 | 13.75 | 24.86 | 9.5 | -11.53 | 3.5 | 5.74 | 28.68 | 0 | 0 | 0 | 7.75 | -1.15 | 18.68 | 0.39 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 0.97 | 51.56 | 51.56 | 0.02 | 0.0 | 0.0 | 3.17 | -28.92 | 126.43 | 4.17 | -18.55 | 101.45 | -0.01 | 0.0 | 66.67 | 3.16 | -28.99 | 130.66 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.77 | 12.54 | 34.64 | 5.02 | 0.4 | 32.11 | 0.34 | -30.61 | -77.03 | 0 | 0 | 0 | 5.28 | -3.83 | 17.59 | 1.08 | 9.09 | 140.0 | 4.85 | -7.27 | 19.16 | 22.71 | -10.7 | -10.57 | 3.31 | -2.65 | 23.97 | 0 | 0 | 0 | 7.84 | 0.9 | 11.36 | 0.39 | 2.63 | 0.0 | 4.44 | 0.0 | 0.0 | 0.64 | 0.0 | 16.36 | 0.02 | 0.0 | -33.33 | 4.46 | 31.95 | 189.61 | 5.12 | 26.73 | 142.65 | -0.01 | 50.0 | 50.0 | 4.45 | 32.44 | 192.76 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 3.35 | 4.04 | 49.55 | 5.0 | 14.42 | 42.86 | 0.49 | -66.67 | -64.49 | 0 | 0 | 0 | 5.49 | 1.67 | 40.41 | 0.99 | 1.02 | 518.75 | 5.23 | 2.55 | 43.29 | 25.43 | -5.33 | 7.07 | 3.4 | 8.63 | 38.21 | 0 | 0 | 0 | 7.77 | 12.61 | 8.52 | 0.38 | -2.56 | -5.0 | 4.44 | 0.0 | 0.0 | 0.64 | 0.0 | 16.36 | 0.02 | 0.0 | -33.33 | 3.38 | 42.02 | 210.09 | 4.04 | 32.46 | 143.37 | -0.02 | 33.33 | 0.0 | 3.36 | 42.98 | 214.02 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 3.22 | 26.77 | 17.52 | 4.37 | -8.96 | 9.25 | 1.47 | 0.68 | 425.0 | 0 | 0 | 0 | 5.4 | 4.05 | 54.73 | 0.98 | 15.29 | 415.79 | 5.1 | 6.25 | 62.42 | 26.86 | -4.44 | 32.14 | 3.13 | 15.07 | 20.85 | 0 | 0 | 0 | 6.9 | 5.67 | -16.67 | 0.39 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 0.64 | 0.0 | 16.36 | 0.02 | 0.0 | -33.33 | 2.38 | 70.0 | 158.7 | 3.05 | 47.34 | 103.33 | -0.03 | 0.0 | 0.0 | 2.35 | 71.53 | 164.04 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 2.54 | -9.29 | 9.96 | 4.8 | 26.32 | 18.52 | 1.46 | -1.35 | 711.11 | 0 | 0 | 0 | 5.19 | 15.59 | 25.36 | 0.85 | 88.89 | 136.11 | 4.8 | 17.94 | 22.76 | 28.10 | 10.69 | 0 | 2.72 | 1.87 | 4.21 | 0 | 0 | 0 | 6.53 | -7.24 | -16.28 | 0.39 | 0.0 | -2.5 | 4.44 | 0.0 | 0.0 | 0.64 | 16.36 | 16.36 | 0.02 | -33.33 | -33.33 | 1.4 | -9.09 | 91.78 | 2.07 | -1.9 | 58.02 | -0.03 | -50.0 | 0.0 | 1.37 | -9.87 | 95.71 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 2.8 | 25.0 | 60.92 | 3.8 | 8.57 | -6.17 | 1.48 | 7.25 | 1544.44 | 0 | 0 | 0 | 4.49 | 14.83 | 17.23 | 0.45 | 181.25 | 104.55 | 4.07 | 11.51 | 12.12 | 25.39 | 6.92 | 0 | 2.67 | 8.54 | 14.59 | 0 | 0 | 0 | 7.04 | -1.68 | -11.11 | 0.39 | -2.5 | -2.5 | 4.44 | 0.0 | 0.0 | 0.55 | 0.0 | 22.22 | 0.03 | 0.0 | 200.0 | 1.54 | 41.28 | 43.93 | 2.11 | 27.11 | 37.91 | -0.02 | 0.0 | 33.33 | 1.52 | 42.06 | 46.15 | 0.00 | -4.25 | -5.58 |
| 20Q4 (5) | 2.24 | -18.25 | -6.28 | 3.5 | -12.5 | -12.5 | 1.38 | 392.86 | 1433.33 | 0 | 0 | 0 | 3.91 | 12.03 | -2.01 | 0.16 | -15.79 | -30.43 | 3.65 | 16.24 | -2.93 | 23.75 | 16.85 | 0 | 2.46 | -5.02 | -2.77 | 0 | 0 | 0 | 7.16 | -13.53 | 3.17 | 0.4 | 2.56 | 0.0 | 4.44 | 0.0 | 0.0 | 0.55 | 0.0 | 22.22 | 0.03 | 0.0 | 200.0 | 1.09 | 18.48 | -24.83 | 1.66 | 10.67 | -13.54 | -0.02 | 33.33 | 33.33 | 1.07 | 20.22 | -24.65 | 0.00 | -1.68 | -98.17 |
| 20Q3 (4) | 2.74 | 18.61 | 0.0 | 4.0 | -1.23 | 0.0 | 0.28 | 55.56 | 0.0 | 0 | 0 | 0.0 | 3.49 | -15.7 | 0.0 | 0.19 | -47.22 | 0.0 | 3.14 | -19.69 | 0.0 | 20.32 | 0 | 0.0 | 2.59 | -0.77 | 0.0 | 0 | 0 | 0.0 | 8.28 | 6.15 | 0.0 | 0.39 | -2.5 | 0.0 | 4.44 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.92 | 26.03 | 0.0 | 1.5 | 14.5 | 0.0 | -0.03 | 0.0 | 0.0 | 0.89 | 27.14 | 0.0 | 0.00 | -2.01 | 0.0 |
