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) | 4.3 | -10.6 | 8.8 | 5.52 | 1.23 | 36.67 | 0 | 0 | 18.97 | -8.45 | -1.6 | 0 | 3.42 | 27.14 | 18.03 | 38.87 | 5.46 | -14.15 | 0.73 | 0 | 3.57 | -25.62 | 0.16 | -33.33 | 5.63 | 0.0 | 1.81 | 0.56 | 1.2 | -34.43 | 3.69 | -25.3 | 6.7 | -21.82 | -1.5 | 0 | 2.19 | -41.44 | 0.00 | 0 |
| 2022 (9) | 4.81 | 5.02 | 8.34 | -8.85 | 0.9 | 100.0 | 0 | 0 | 20.72 | -6.75 | 0.09 | -78.57 | 2.69 | -19.46 | 12.98 | -13.63 | 6.36 | -16.54 | 0 | 0 | 4.8 | -15.79 | 0.24 | 4.35 | 5.63 | 0.0 | 1.8 | 2.27 | 1.83 | -15.67 | 4.94 | 2.92 | 8.57 | -1.95 | -1.2 | 0 | 3.74 | 25.93 | 0.00 | 0 |
| 2021 (8) | 4.58 | 21.49 | 9.15 | 18.68 | 0.45 | 87.5 | 0 | 0 | 22.22 | 11.04 | 0.42 | 0 | 3.34 | -7.99 | 15.03 | -17.14 | 7.62 | 36.31 | 0 | 0 | 5.7 | 1.79 | 0.23 | 0.0 | 5.63 | 0.0 | 1.76 | 0.0 | 2.17 | 31.52 | 4.8 | -7.87 | 8.74 | 1.27 | -1.83 | 0 | 2.97 | -2.3 | 0.00 | 0 |
| 2020 (7) | 3.77 | -60.27 | 7.71 | -10.66 | 0.24 | 0.0 | 0 | 0 | 20.01 | -1.19 | -0.14 | 0 | 3.63 | 1.4 | 18.14 | 2.61 | 5.59 | 14.55 | 0 | 0 | 5.6 | 566.67 | 0.23 | 0.0 | 5.63 | 0.0 | 1.76 | 28.47 | 1.65 | 43.48 | 5.21 | -27.03 | 8.63 | -10.66 | -2.17 | 0 | 3.04 | -44.63 | 0.00 | 0 |
| 2019 (6) | 9.49 | 218.46 | 8.63 | 49.57 | 0.24 | 0 | 0 | 0 | 20.25 | 0.55 | 3.92 | 170.34 | 3.58 | -15.76 | 17.68 | -16.22 | 4.88 | -6.69 | 0 | 0 | 0.84 | 0 | 0.23 | -14.81 | 5.63 | 0.0 | 1.37 | 11.38 | 1.15 | 0.0 | 7.14 | 69.19 | 9.66 | 46.36 | -1.65 | 0 | 5.49 | 72.1 | 0.00 | 0 |
| 2018 (5) | 2.98 | -34.22 | 5.77 | 17.52 | 0 | 0 | 0 | 0 | 20.14 | 16.82 | 1.45 | 625.0 | 4.25 | 31.17 | 21.10 | 12.28 | 5.23 | 7.84 | 0 | 0 | 0 | 0 | 0.27 | -27.03 | 5.63 | 0.0 | 1.23 | 1.65 | 1.15 | 0.0 | 4.22 | 24.48 | 6.6 | 14.98 | -1.03 | 0 | 3.19 | 10.0 | 0.00 | 0 |
| 2017 (4) | 4.53 | -8.48 | 4.91 | -5.39 | 0 | 0 | 0 | 0 | 17.24 | -2.21 | 0.2 | -76.47 | 3.24 | 31.71 | 18.79 | 34.69 | 4.85 | 2.75 | 0 | 0 | 0 | 0 | 0.37 | -2.63 | 5.63 | 0.0 | 1.21 | 8.04 | 1.15 | 0.0 | 3.39 | -11.49 | 5.74 | -5.9 | -0.49 | 0 | 2.9 | -18.31 | 0.00 | 0 |
| 2016 (3) | 4.95 | 39.44 | 5.19 | 25.67 | 0 | 0 | 0 | 0 | 17.63 | -8.22 | 0.85 | -32.54 | 2.46 | -16.04 | 13.95 | -8.52 | 4.72 | 1.07 | 0 | 0 | 0 | 0 | 0.38 | 18.75 | 5.63 | 0.0 | 1.12 | 12.0 | 1.15 | 0.0 | 3.83 | 0.52 | 6.1 | 2.52 | -0.28 | 0 | 3.55 | -19.86 | 0.00 | 3.99 |
| 2015 (2) | 3.55 | 72.33 | 4.13 | 13.46 | 0 | 0 | 0 | 0 | 19.21 | -10.78 | 1.26 | -3.08 | 2.93 | -16.05 | 15.25 | -5.91 | 4.67 | -11.55 | 0 | 0 | 0 | 0 | 0.32 | -15.79 | 5.63 | 0.0 | 1.0 | 14.94 | 1.15 | 0.0 | 3.81 | 13.06 | 5.95 | 10.59 | 0.62 | -10.14 | 4.43 | 9.11 | 0.00 | 0 |
| 2014 (1) | 2.06 | -26.95 | 3.64 | 0.0 | 0.84 | 600.0 | 0 | 0 | 21.53 | 1.51 | 1.3 | 2.36 | 3.49 | 12.58 | 16.21 | 10.91 | 5.28 | 5.6 | 0 | 0 | 0 | 0 | 0.38 | -17.39 | 5.63 | 0.18 | 0.87 | 17.57 | 1.15 | 0.0 | 3.37 | 9.77 | 5.38 | 8.69 | 0.69 | 165.38 | 4.06 | 21.92 | 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) | 4.11 | 2.24 | -23.03 | 9.11 | -0.33 | 1.56 | 0.17 | -86.51 | -85.09 | 0 | 0 | 0 | 5.61 | 9.78 | 22.22 | -0.13 | -30.0 | 69.77 | 4.26 | -3.84 | 27.16 | 21.43 | -8.77 | 20.51 | 4.97 | -0.6 | -12.65 | 0.74 | 0.0 | -1.33 | 4.01 | 36.39 | 3.08 | 0.17 | 21.43 | 0.0 | 5.63 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 1.5 | 0.0 | 25.0 | 2.83 | -4.39 | -34.79 | 6.14 | -2.07 | -16.58 | -1.07 | 8.55 | 0.0 | 1.76 | -1.68 | -46.18 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.02 | 6.91 | -28.47 | 9.14 | 4.22 | 4.22 | 1.26 | -4.55 | 20.0 | 0 | 0 | 0 | 5.11 | 6.68 | 11.82 | -0.1 | -150.0 | 68.75 | 4.43 | 15.67 | 29.15 | 23.49 | 12.35 | 30.8 | 5.0 | -3.1 | -10.07 | 0.74 | 0.0 | 1.37 | 2.94 | -9.82 | -30.0 | 0.14 | -17.65 | -26.32 | 5.63 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 1.5 | 25.0 | 25.0 | 2.96 | -18.9 | -38.08 | 6.27 | -5.86 | -19.51 | -1.17 | 5.65 | 11.36 | 1.79 | -25.73 | -48.27 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.76 | -12.56 | -25.1 | 8.77 | -0.34 | 2.69 | 1.32 | 7.32 | 46.67 | 0 | 0 | 0 | 4.79 | 9.61 | -12.11 | -0.04 | 94.03 | 77.78 | 3.83 | 11.99 | -11.75 | 20.91 | 16.02 | -4.62 | 5.16 | -5.49 | -4.27 | 0.74 | 1.37 | -2.63 | 3.26 | -8.68 | -28.82 | 0.17 | 6.25 | -19.05 | 5.63 | 0.0 | 0.0 | 1.81 | 0.0 | 0.56 | 1.2 | 0.0 | -34.43 | 3.65 | -1.08 | -23.32 | 6.66 | -0.6 | -20.62 | -1.24 | 17.33 | -2.48 | 2.41 | 10.05 | -32.11 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.3 | -19.48 | -10.6 | 8.8 | -1.9 | 5.52 | 1.23 | 7.89 | 36.67 | 0 | 0 | 0 | 4.37 | -4.79 | 3.31 | -0.67 | -55.81 | -13.56 | 3.42 | 2.09 | 27.14 | 18.02 | 1.34 | 38.79 | 5.46 | -4.04 | -14.15 | 0.73 | -2.67 | 0 | 3.57 | -8.23 | -25.62 | 0.16 | -5.88 | -33.33 | 5.63 | 0.0 | 0.0 | 1.81 | 0.0 | 0.56 | 1.2 | 0.0 | -34.43 | 3.69 | -14.98 | -25.3 | 6.7 | -8.97 | -21.82 | -1.5 | -40.19 | -25.0 | 2.19 | -33.03 | -41.44 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.34 | -4.98 | 11.95 | 8.97 | 2.28 | 3.22 | 1.14 | 8.57 | 26.67 | 0 | 0 | 0 | 4.59 | 0.44 | -5.36 | -0.43 | -34.38 | -714.29 | 3.35 | -2.33 | -6.94 | 17.78 | -0.98 | 4.71 | 5.69 | 2.34 | -14.69 | 0.75 | 2.74 | 0 | 3.89 | -7.38 | -22.51 | 0.17 | -10.53 | -26.09 | 5.63 | 0.0 | 0.0 | 1.81 | 0.0 | 0.56 | 1.2 | 0.0 | -34.43 | 4.34 | -9.21 | -21.09 | 7.36 | -5.52 | -19.47 | -1.07 | 18.94 | -12.63 | 3.27 | -5.49 | -28.13 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.62 | 11.95 | 38.08 | 8.77 | 2.69 | -0.23 | 1.05 | 16.67 | 40.0 | 0 | 0 | 0 | 4.57 | -16.15 | -13.28 | -0.32 | -77.78 | -288.24 | 3.43 | -20.97 | -21.51 | 17.96 | -18.07 | -10.21 | 5.56 | 3.15 | -19.77 | 0.73 | -3.95 | 0 | 4.2 | -8.3 | -20.0 | 0.19 | -9.52 | -9.52 | 5.63 | 0.0 | 0.0 | 1.81 | 0.56 | 0.56 | 1.2 | -34.43 | -34.43 | 4.78 | 0.42 | -12.13 | 7.79 | -7.15 | -14.11 | -1.32 | -9.09 | -0.76 | 3.46 | -2.54 | -16.22 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.02 | 4.37 | 52.58 | 8.54 | 2.4 | -1.61 | 0.9 | 0.0 | 50.0 | 0 | 0 | 0 | 5.45 | 28.84 | -14.44 | -0.18 | 69.49 | -140.0 | 4.34 | 61.34 | -14.06 | 21.92 | 68.83 | -2.43 | 5.39 | -15.25 | -25.55 | 0.76 | 0 | 0 | 4.58 | -4.58 | -16.27 | 0.21 | -12.5 | -4.55 | 5.63 | 0.0 | 0.0 | 1.8 | 0.0 | 2.27 | 1.83 | 0.0 | -15.67 | 4.76 | -3.64 | -9.33 | 8.39 | -2.1 | -8.61 | -1.21 | -0.83 | 7.63 | 3.55 | -5.08 | -9.9 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.81 | 0.84 | 5.02 | 8.34 | -4.03 | -8.85 | 0.9 | 0.0 | 100.0 | 0 | 0 | 0 | 4.23 | -12.78 | -10.19 | -0.59 | -942.86 | -195.0 | 2.69 | -25.28 | -19.46 | 12.98 | -23.55 | -13.63 | 6.36 | -4.65 | -16.54 | 0 | 0 | 0 | 4.8 | -4.38 | -15.79 | 0.24 | 4.35 | 4.35 | 5.63 | 0.0 | 0.0 | 1.8 | 0.0 | 2.27 | 1.83 | 0.0 | -15.67 | 4.94 | -10.18 | 2.92 | 8.57 | -6.24 | -1.95 | -1.2 | -26.32 | 34.43 | 3.74 | -17.8 | 25.93 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.77 | 17.2 | 29.97 | 8.69 | -1.14 | 10.42 | 0.9 | 20.0 | 200.0 | 0 | 0 | 0 | 4.85 | -7.97 | -11.82 | 0.07 | -58.82 | -81.08 | 3.6 | -17.62 | -14.69 | 16.98 | -15.09 | -5.56 | 6.67 | -3.75 | -4.03 | 0 | 0 | 0 | 5.02 | -4.38 | -15.2 | 0.23 | 9.52 | 0.0 | 5.63 | 0.0 | 0.0 | 1.8 | 0.0 | 2.27 | 1.83 | 0.0 | -15.67 | 5.5 | 1.1 | 9.34 | 9.14 | 0.77 | 1.9 | -0.95 | 27.48 | 48.37 | 4.55 | 10.17 | 42.63 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.07 | 23.71 | -17.11 | 8.79 | 1.27 | 5.78 | 0.75 | 25.0 | 150.0 | 0 | 0 | 0 | 5.27 | -17.27 | -10.68 | 0.17 | -62.22 | 750.0 | 4.37 | -13.47 | 5.3 | 20.00 | -10.97 | 14.51 | 6.93 | -4.28 | 5.48 | 0 | 0 | 0 | 5.25 | -4.02 | -12.5 | 0.21 | -4.55 | -4.55 | 5.63 | 0.0 | 0.0 | 1.8 | 2.27 | 2.27 | 1.83 | -15.67 | 10.91 | 5.44 | 3.62 | -0.55 | 9.07 | -1.2 | 2.14 | -1.31 | 0.0 | 29.19 | 4.13 | 4.82 | 14.09 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.29 | -28.17 | -18.16 | 8.68 | -5.14 | 10.86 | 0.6 | 33.33 | 150.0 | 0 | 0 | 0 | 6.37 | 35.24 | 4.26 | 0.45 | 325.0 | 87.5 | 5.05 | 51.2 | 15.03 | 22.46 | 49.45 | 13.04 | 7.24 | -4.99 | 24.83 | 0 | 0 | 0 | 5.47 | -4.04 | -1.26 | 0.22 | -4.35 | -4.35 | 5.63 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 2.17 | 0.0 | 31.52 | 5.25 | 9.38 | -3.67 | 9.18 | 5.03 | 3.49 | -1.31 | 28.42 | 38.21 | 3.94 | 32.66 | 18.32 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.58 | 24.8 | 21.49 | 9.15 | 16.26 | 18.68 | 0.45 | 50.0 | 87.5 | 0 | 0 | 0 | 4.71 | -14.36 | -20.97 | -0.2 | -154.05 | -155.56 | 3.34 | -20.85 | -7.99 | 15.03 | -16.4 | -17.18 | 7.62 | 9.64 | 36.31 | 0 | 0 | 0 | 5.7 | -3.72 | 1.79 | 0.23 | 0.0 | 0.0 | 5.63 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 2.17 | 0.0 | 31.52 | 4.8 | -4.57 | -7.87 | 8.74 | -2.56 | 1.27 | -1.83 | 0.54 | 15.67 | 2.97 | -6.9 | -2.3 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.67 | -25.25 | -28.74 | 7.87 | -5.29 | -31.33 | 0.3 | 0.0 | 25.0 | 0 | 0 | 0 | 5.5 | -6.78 | -5.01 | 0.37 | 1750.0 | 294.74 | 4.22 | 1.69 | 33.97 | 17.98 | 2.94 | 9.2 | 6.95 | 5.78 | 32.13 | 0 | 0 | 0 | 5.92 | -1.33 | 796.97 | 0.23 | 4.55 | -4.17 | 5.63 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 2.17 | 31.52 | 31.52 | 5.03 | -8.04 | 2.65 | 8.97 | 1.01 | 7.81 | -1.84 | 0.54 | 16.36 | 3.19 | -11.88 | 18.15 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.91 | 22.14 | -42.37 | 8.31 | 6.13 | -15.89 | 0.3 | 25.0 | 0 | 0 | 0 | 0 | 5.9 | -3.44 | 39.48 | 0.02 | -91.67 | 106.9 | 4.15 | -5.47 | 39.26 | 17.47 | -12.11 | 0 | 6.57 | 13.28 | 19.02 | 0 | 0 | 0 | 6.0 | 8.3 | 733.33 | 0.22 | -4.35 | 4.76 | 5.63 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 5.47 | 0.37 | 7.47 | 8.88 | 0.11 | 4.35 | -1.85 | 12.74 | 2.12 | 3.62 | 8.71 | 13.12 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.02 | 6.63 | -53.58 | 7.83 | 1.56 | -19.61 | 0.24 | 0.0 | 0 | 0 | 0 | 0 | 6.11 | 2.52 | 51.99 | 0.24 | -33.33 | 1300.0 | 4.39 | 20.94 | 13.44 | 19.87 | 9.49 | 0 | 5.8 | 3.76 | 9.43 | 0 | 0 | 0 | 5.54 | -1.07 | 610.26 | 0.23 | 0.0 | 4.55 | 5.63 | 0.0 | 0.0 | 1.76 | 0.0 | 28.47 | 1.65 | 0.0 | 43.48 | 5.45 | 4.61 | -23.46 | 8.87 | 2.78 | -7.99 | -2.12 | 2.3 | -26.95 | 3.33 | 9.54 | -38.9 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.77 | -26.8 | -60.27 | 7.71 | -32.72 | -10.66 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | 5.96 | 2.94 | 17.09 | 0.36 | 289.47 | 250.0 | 3.63 | 15.24 | 1.4 | 18.15 | 10.23 | 0 | 5.59 | 6.27 | 14.55 | 0 | 0 | 0 | 5.6 | 748.48 | 566.67 | 0.23 | -4.17 | 0.0 | 5.63 | 0.0 | 0.0 | 1.76 | 0.0 | 28.47 | 1.65 | 0.0 | 43.48 | 5.21 | 6.33 | -27.03 | 8.63 | 3.73 | -10.66 | -2.17 | 1.36 | -31.52 | 3.04 | 12.59 | -44.63 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.15 | -39.55 | 0.0 | 11.46 | 15.99 | 0.0 | 0.24 | 0 | 0.0 | 0 | 0 | 0.0 | 5.79 | 36.88 | 0.0 | -0.19 | 34.48 | 0.0 | 3.15 | 5.7 | 0.0 | 16.47 | 0 | 0.0 | 5.26 | -4.71 | 0.0 | 0 | 0 | 0.0 | 0.66 | -8.33 | 0.0 | 0.24 | 14.29 | 0.0 | 5.63 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 4.9 | -3.73 | 0.0 | 8.32 | -2.23 | 0.0 | -2.2 | -16.4 | 0.0 | 2.7 | -15.62 | 0.0 | 0.00 | 0 | 0.0 |
