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) | 1.13 | -24.16 | 0 | 0 | 0.11 | 10.0 | 0 | 0 | 8.08 | -28.56 | 0.35 | -71.54 | 1.76 | -31.25 | 21.78 | -3.77 | 0.51 | -56.03 | 0 | 0 | 1.26 | -8.03 | 0.02 | 0.0 | 3.0 | 21.95 | 0.97 | 14.12 | 0.03 | -57.14 | 1.21 | -40.98 | 2.22 | -25.25 | -0.05 | 0 | 1.16 | -42.57 | 0.00 | 0 |
| 2022 (9) | 1.49 | 83.95 | 0 | 0 | 0.1 | -16.67 | 0 | 0 | 11.31 | 22.93 | 1.23 | 44.71 | 2.56 | 13.27 | 22.63 | -7.86 | 1.16 | 39.76 | 0 | 0 | 1.37 | -21.71 | 0.02 | 0.0 | 2.46 | 0.0 | 0.85 | 10.39 | 0.07 | 16.67 | 2.05 | 25.0 | 2.97 | 20.24 | -0.03 | 0 | 2.02 | 28.66 | 0.00 | 0 |
| 2021 (8) | 0.81 | -3.57 | 0 | 0 | 0.12 | 0.0 | 0 | 0 | 9.2 | 76.25 | 0.85 | 73.47 | 2.26 | 76.56 | 24.57 | 0.18 | 0.83 | 159.38 | 0 | 0 | 1.75 | -6.42 | 0.02 | -33.33 | 2.46 | 0.0 | 0.77 | 6.94 | 0.06 | -14.29 | 1.64 | 36.67 | 2.47 | 24.12 | -0.07 | 0 | 1.57 | 37.72 | 0.00 | 0 |
| 2020 (7) | 0.84 | -45.45 | 0 | 0 | 0.12 | 33.33 | 0 | 0 | 5.22 | 10.83 | 0.49 | -55.86 | 1.28 | 13.27 | 24.52 | 2.21 | 0.32 | 14.29 | 0 | 0 | 1.87 | -17.62 | 0.03 | 50.0 | 2.46 | 0.0 | 0.72 | 18.03 | 0.07 | 16.67 | 1.2 | -11.11 | 1.99 | -1.49 | -0.06 | 0 | 1.14 | -10.94 | 0.00 | 0 |
| 2019 (6) | 1.54 | -9.41 | 0 | 0 | 0.09 | 800.0 | 0 | 0 | 4.71 | 3.52 | 1.11 | 136.17 | 1.13 | 39.51 | 23.99 | 34.77 | 0.28 | 0.0 | 0 | 0 | 2.27 | -23.05 | 0.02 | -50.0 | 2.46 | 0.0 | 0.61 | 8.93 | 0.06 | 20.0 | 1.35 | 98.53 | 2.02 | 57.81 | -0.07 | 0 | 1.28 | 106.45 | 0.00 | 0 |
| 2018 (5) | 1.7 | -31.17 | 0 | 0 | 0.01 | 0 | 0 | 0 | 4.55 | -27.2 | 0.47 | -39.74 | 0.81 | -49.06 | 17.80 | -30.02 | 0.28 | -22.22 | 0 | 0 | 2.95 | 103.45 | 0.04 | -20.0 | 2.46 | 0.0 | 0.56 | 16.67 | 0.05 | 25.0 | 0.68 | -28.42 | 1.28 | -12.93 | -0.06 | 0 | 0.62 | -29.55 | 0.00 | 0 |
| 2017 (4) | 2.47 | 21.67 | 0 | 0 | 0 | 0 | 0 | 0 | 6.25 | 8.32 | 0.78 | 4.0 | 1.59 | 26.19 | 25.44 | 16.5 | 0.36 | 89.47 | 0 | 0 | 1.45 | 0 | 0.05 | -37.5 | 2.46 | 0.0 | 0.48 | 17.07 | 0.04 | 300.0 | 0.95 | 7.95 | 1.47 | 13.08 | -0.07 | 0 | 0.88 | 17.33 | 0.00 | 0 |
| 2016 (3) | 2.03 | -2.87 | 0 | 0 | 0 | 0 | 0 | 0 | 5.77 | -15.15 | 0.75 | -29.91 | 1.26 | -12.5 | 21.84 | 3.12 | 0.19 | -26.92 | 0 | 0 | 0 | 0 | 0.08 | -11.11 | 2.46 | 14.95 | 0.41 | 36.67 | 0.01 | 0.0 | 0.88 | -20.0 | 1.3 | -7.8 | -0.13 | 0 | 0.75 | -11.76 | 0.00 | 0 |
| 2015 (2) | 2.09 | 27.44 | 0 | 0 | 0 | 0 | 0 | 0 | 6.8 | 32.55 | 1.07 | 59.7 | 1.44 | 2.86 | 21.18 | -22.4 | 0.26 | -7.14 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | 2.14 | 5.42 | 0.3 | 30.43 | 0.01 | 0.0 | 1.1 | 52.78 | 1.41 | 46.88 | -0.25 | 0 | 0.85 | 13.33 | 0.00 | 0 |
| 2014 (1) | 1.64 | 30.16 | 0 | 0 | 0 | 0 | 0 | 0 | 5.13 | 26.35 | 0.67 | 52.27 | 1.4 | 29.63 | 27.29 | 2.59 | 0.28 | 55.56 | 0 | 0 | 0 | 0 | 0.09 | 350.0 | 2.03 | 12.78 | 0.23 | 21.05 | 0.01 | -50.0 | 0.72 | 46.94 | 0.96 | 39.13 | 0.03 | 0 | 0.75 | 56.25 | 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) | 1.78 | -3.78 | 125.32 | 0 | 0 | 0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | 2.26 | -12.06 | 20.21 | 0.1 | -64.29 | 66.67 | 1.84 | -18.94 | 3.95 | 21.98 | -22.62 | 17.74 | 0.72 | 4.35 | 22.03 | 0 | 0 | 0 | 1.09 | -9.92 | -15.5 | 0.04 | 33.33 | 100.0 | 3.0 | 0.0 | 0.0 | 1.01 | 0.0 | 4.12 | 0.05 | 0.0 | 66.67 | 1.44 | 8.27 | 20.0 | 2.49 | 4.18 | 12.67 | -0.02 | 0.0 | 33.33 | 1.42 | 8.4 | 21.37 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.85 | 30.28 | 77.88 | 0 | 0 | 0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 2.57 | 38.92 | 25.37 | 0.28 | 115.38 | 64.71 | 2.27 | 22.04 | 47.4 | 28.41 | 14.1 | 99.24 | 0.69 | -9.21 | -16.87 | 0 | 0 | 0 | 1.21 | -2.42 | -8.33 | 0.03 | 0.0 | 50.0 | 3.0 | 0.0 | 0.0 | 1.01 | 4.12 | 4.12 | 0.05 | 66.67 | 66.67 | 1.33 | -1.48 | 16.67 | 2.39 | 1.7 | 11.16 | -0.02 | 33.33 | 60.0 | 1.31 | -0.76 | 20.18 | 0.00 | 0 | 0 |
| 24Q1 (18) | 1.42 | 25.66 | -16.47 | 0 | 0 | 0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 1.85 | 9.47 | -24.8 | 0.13 | 0 | 8.33 | 1.86 | 5.68 | -8.82 | 24.90 | 14.31 | 38.17 | 0.76 | 49.02 | -16.48 | 0 | 0 | 0 | 1.24 | -1.59 | -7.46 | 0.03 | 50.0 | 0.0 | 3.0 | 0.0 | 21.95 | 0.97 | 0.0 | 14.12 | 0.03 | 0.0 | -57.14 | 1.35 | 11.57 | -37.79 | 2.35 | 5.86 | -23.95 | -0.03 | 40.0 | 0.0 | 1.32 | 13.79 | -38.32 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.13 | 43.04 | -24.16 | 0 | 0 | 0 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 1.69 | -10.11 | -45.31 | 0 | -100.0 | -100.0 | 1.76 | -0.56 | -31.25 | 21.78 | 16.66 | -3.94 | 0.51 | -13.56 | -56.03 | 0 | 0 | 0 | 1.26 | -2.33 | -8.03 | 0.02 | 0.0 | 0.0 | 3.0 | 0.0 | 21.95 | 0.97 | 0.0 | 14.12 | 0.03 | 0.0 | -57.14 | 1.21 | 0.83 | -40.98 | 2.22 | 0.45 | -25.25 | -0.05 | -66.67 | -66.67 | 1.16 | -0.85 | -42.57 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.79 | -24.04 | -40.15 | 0 | 0 | 0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1.88 | -8.29 | -41.25 | 0.06 | -64.71 | -86.96 | 1.77 | 14.94 | -30.04 | 18.67 | 30.94 | -17.12 | 0.59 | -28.92 | -50.0 | 0 | 0 | 0 | 1.29 | -2.27 | -7.86 | 0.02 | 0.0 | 0.0 | 3.0 | 0.0 | 21.95 | 0.97 | 0.0 | 14.12 | 0.03 | 0.0 | -57.14 | 1.2 | 5.26 | -35.48 | 2.21 | 2.79 | -20.5 | -0.03 | 40.0 | 0.0 | 1.17 | 7.34 | -36.07 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.04 | -38.82 | -18.11 | 0 | 0 | 0 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 2.05 | -16.67 | -20.23 | 0.17 | 41.67 | -54.05 | 1.54 | -24.51 | -27.7 | 14.26 | -20.88 | -28.37 | 0.83 | -8.79 | -43.15 | 0 | 0 | 0 | 1.32 | -1.49 | -14.84 | 0.02 | -33.33 | 0.0 | 3.0 | 21.95 | 21.95 | 0.97 | 14.12 | 14.12 | 0.03 | -57.14 | -57.14 | 1.14 | -47.47 | -18.57 | 2.15 | -30.42 | -7.33 | -0.05 | -66.67 | -66.67 | 1.09 | -49.07 | -20.44 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.7 | 14.09 | 68.32 | 0 | 0 | 0 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | 2.46 | -20.39 | 1.23 | 0.12 | -33.33 | -45.45 | 2.04 | -20.31 | 6.25 | 18.02 | -20.52 | -5.39 | 0.91 | -21.55 | -18.75 | 0 | 0 | 0 | 1.34 | -2.19 | -21.64 | 0.03 | 50.0 | 200.0 | 2.46 | 0.0 | 0.0 | 0.85 | 0.0 | 10.39 | 0.07 | 0.0 | 16.67 | 2.17 | 5.85 | 16.67 | 3.09 | 4.04 | 14.87 | -0.03 | 0.0 | 0.0 | 2.14 | 5.94 | 16.94 | 0.00 | 0 | 0 |
| 22Q4 (13) | 1.49 | 12.88 | 83.95 | 0 | 0 | 0 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | 3.09 | -3.44 | 1.98 | 0.18 | -60.87 | -40.0 | 2.56 | 1.19 | 13.27 | 22.67 | 0.65 | -7.8 | 1.16 | -1.69 | 39.76 | 0 | 0 | 0 | 1.37 | -2.14 | -21.71 | 0.02 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.85 | 0.0 | 10.39 | 0.07 | 0.0 | 16.67 | 2.05 | 10.22 | 25.0 | 2.97 | 6.83 | 20.24 | -0.03 | 0.0 | 57.14 | 2.02 | 10.38 | 28.66 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.32 | 3.94 | 83.33 | 0 | 0 | 0 | 0.1 | -9.09 | -16.67 | 0 | 0 | 0 | 3.2 | 24.51 | 19.85 | 0.46 | 24.32 | 64.29 | 2.53 | 18.78 | 33.86 | 22.53 | 13.17 | -8.81 | 1.18 | -19.18 | 16.83 | 0 | 0 | 0 | 1.4 | -9.68 | -21.35 | 0.02 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.85 | 0.0 | 10.39 | 0.07 | 0.0 | 16.67 | 1.86 | 32.86 | 37.78 | 2.78 | 19.83 | 27.52 | -0.03 | 0.0 | 62.5 | 1.83 | 33.58 | 44.09 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.27 | 25.74 | 73.97 | 0 | 0 | 0 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 2.57 | 5.76 | 31.79 | 0.37 | 68.18 | 131.25 | 2.13 | 10.94 | 30.67 | 19.91 | 4.51 | -23.79 | 1.46 | 30.36 | 46.0 | 0 | 0 | 0 | 1.55 | -9.36 | -14.36 | 0.02 | 100.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.85 | 10.39 | 18.06 | 0.07 | 16.67 | 0.0 | 1.4 | -24.73 | -4.76 | 2.32 | -13.75 | 2.65 | -0.03 | 0.0 | 57.14 | 1.37 | -25.14 | -2.14 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.01 | 24.69 | 10.99 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 2.43 | -19.8 | 57.79 | 0.22 | -26.67 | 100.0 | 1.92 | -15.04 | 48.84 | 19.05 | -22.55 | -17.61 | 1.12 | 34.94 | 60.0 | 0 | 0 | 0 | 1.71 | -2.29 | -7.07 | 0.01 | -50.0 | -50.0 | 2.46 | 0.0 | 0.0 | 0.77 | 0.0 | 6.94 | 0.06 | 0.0 | -14.29 | 1.86 | 13.41 | 40.91 | 2.69 | 8.91 | 27.49 | -0.03 | 57.14 | 50.0 | 1.83 | 16.56 | 45.24 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.81 | 12.5 | -3.57 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 3.03 | 13.48 | 103.36 | 0.3 | 7.14 | 150.0 | 2.26 | 19.58 | 76.56 | 24.59 | -0.46 | 0.29 | 0.83 | -17.82 | 159.38 | 0 | 0 | 0 | 1.75 | -1.69 | -6.42 | 0.02 | 0.0 | -33.33 | 2.46 | 0.0 | 0.0 | 0.77 | 0.0 | 6.94 | 0.06 | 0.0 | -14.29 | 1.64 | 21.48 | 36.67 | 2.47 | 13.3 | 24.12 | -0.07 | 12.5 | -16.67 | 1.57 | 23.62 | 37.72 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.72 | -1.37 | -8.86 | 0 | 0 | 0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 2.67 | 36.92 | 111.9 | 0.28 | 75.0 | 211.11 | 1.89 | 15.95 | 41.04 | 24.71 | -5.42 | -7.08 | 1.01 | 1.0 | 274.07 | 0 | 0 | 0 | 1.78 | -1.66 | -6.32 | 0.02 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.77 | 6.94 | 6.94 | 0.06 | -14.29 | -14.29 | 1.35 | -8.16 | 25.0 | 2.18 | -3.54 | 15.96 | -0.08 | -14.29 | 0.0 | 1.27 | -9.29 | 27.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.73 | -19.78 | -54.94 | 0 | 0 | 0 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 1.95 | 26.62 | 51.16 | 0.16 | 45.45 | 6.67 | 1.63 | 26.36 | 46.85 | 26.12 | 12.99 | 0 | 1.0 | 42.86 | 284.62 | 0 | 0 | 0 | 1.81 | -1.63 | -6.22 | 0.02 | 0.0 | 100.0 | 2.46 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.47 | 11.36 | 47.0 | 2.26 | 7.11 | 26.26 | -0.07 | -16.67 | 22.22 | 1.4 | 11.11 | 53.85 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.91 | 8.33 | -38.1 | 0 | 0 | 0 | 0.12 | 0.0 | 0 | 0 | 0 | 0 | 1.54 | 3.36 | 30.51 | 0.11 | -8.33 | -15.38 | 1.29 | 0.78 | 24.04 | 23.12 | -5.72 | 0 | 0.7 | 118.75 | 150.0 | 0 | 0 | 0 | 1.84 | -1.6 | -6.12 | 0.02 | -33.33 | 0.0 | 2.46 | 0.0 | 0.0 | 0.72 | 0.0 | 18.03 | 0.07 | 0.0 | 16.67 | 1.32 | 10.0 | -11.41 | 2.11 | 6.03 | -2.31 | -0.06 | 0.0 | 33.33 | 1.26 | 10.53 | -10.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.84 | 6.33 | -45.45 | 0 | 0 | 0 | 0.12 | 0.0 | 33.33 | 0 | 0 | 0 | 1.49 | 18.25 | 13.74 | 0.12 | 33.33 | -7.69 | 1.28 | -4.48 | 13.27 | 24.52 | -7.77 | 0 | 0.32 | 18.52 | 14.29 | 0 | 0 | 0 | 1.87 | -1.58 | -17.62 | 0.03 | 50.0 | 50.0 | 2.46 | 0.0 | 0.0 | 0.72 | 0.0 | 18.03 | 0.07 | 0.0 | 16.67 | 1.2 | 11.11 | -11.11 | 1.99 | 5.85 | -1.49 | -0.06 | 25.0 | 14.29 | 1.14 | 14.0 | -10.94 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.79 | -51.23 | 0.0 | 0 | 0 | 0.0 | 0.12 | 0 | 0.0 | 0 | 0 | 0.0 | 1.26 | -2.33 | 0.0 | 0.09 | -40.0 | 0.0 | 1.34 | 20.72 | 0.0 | 26.59 | 0 | 0.0 | 0.27 | 3.85 | 0.0 | 0 | 0 | 0.0 | 1.9 | -1.55 | 0.0 | 0.02 | 100.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.08 | 8.0 | 0.0 | 1.88 | 5.03 | 0.0 | -0.08 | 11.11 | 0.0 | 1.0 | 9.89 | 0.0 | 0.00 | 0 | 0.0 |
