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) | 8.36 | 145.88 | 2.48 | -45.01 | 0.8 | -67.08 | 0 | 0 | 12.91 | -19.86 | 1.16 | 0 | 1.95 | -37.1 | 15.10 | -21.5 | 10.11 | 3.48 | 2.83 | 63.58 | 6.8 | 67.49 | 0.06 | -45.45 | 10.69 | 39.01 | 0.22 | 0.0 | 0.54 | 0.0 | 1.07 | 0 | 1.84 | 183.08 | -0.25 | 0 | 0.82 | 0 | 0.00 | 0 |
| 2022 (9) | 3.4 | 11.48 | 4.51 | 65.2 | 2.43 | 92.86 | 0 | 0 | 16.11 | 0.25 | -0.23 | 0 | 3.1 | -2.52 | 19.24 | -2.76 | 9.77 | -3.36 | 1.73 | 2.37 | 4.06 | -26.05 | 0.11 | 10.0 | 7.69 | 0.0 | 0.22 | 4.76 | 0.54 | 8.0 | -0.12 | 0 | 0.65 | -23.53 | -0.24 | 0 | -0.36 | 0 | 0.00 | 0 |
| 2021 (8) | 3.05 | 1.67 | 2.73 | -27.78 | 1.26 | 63.64 | 0 | 0 | 16.07 | 43.87 | 0.34 | 0 | 3.18 | 19.55 | 19.79 | -16.9 | 10.11 | 19.93 | 1.69 | 6.29 | 5.49 | 6.6 | 0.1 | 66.67 | 7.69 | 0.0 | 0.21 | 0.0 | 0.5 | 0.0 | 0.14 | 0 | 0.85 | 70.0 | -0.54 | 0 | -0.4 | 0 | 0.00 | 0 |
| 2020 (7) | 3.0 | 24.48 | 3.78 | -5.74 | 0.77 | -67.92 | 0 | 0 | 11.17 | -18.82 | -0.39 | 0 | 2.66 | 7.69 | 23.81 | 32.66 | 8.43 | -9.26 | 1.59 | 11.19 | 5.15 | 85.92 | 0.06 | 0 | 7.69 | 0.0 | 0.21 | 0.0 | 0.5 | 0.0 | -0.2 | 0 | 0.5 | -45.05 | -0.48 | 0 | -0.68 | 0 | 0.00 | 0 |
| 2019 (6) | 2.41 | 18.14 | 4.01 | 112.17 | 2.4 | -9.43 | 0 | 0 | 13.76 | -33.07 | -0.13 | 0 | 2.47 | -22.33 | 17.95 | 16.06 | 9.29 | -14.22 | 1.43 | -8.33 | 2.77 | -49.91 | 0 | 0 | 7.69 | 0.0 | 0.21 | 90.91 | 0.5 | 0.0 | 0.2 | -80.39 | 0.91 | -44.17 | -0.37 | 0 | -0.17 | 0 | 0.00 | 0 |
| 2018 (5) | 2.04 | -25.82 | 1.89 | 25.17 | 2.65 | 122.69 | 0 | 0 | 20.56 | 8.78 | 0.97 | 361.9 | 3.18 | -13.82 | 15.47 | -20.78 | 10.83 | 1.79 | 1.56 | 7.59 | 5.53 | -32.15 | 0 | 0 | 7.69 | 0.0 | 0.11 | 0.0 | 0.5 | 0.0 | 1.02 | 1600.0 | 1.63 | 146.97 | -0.18 | 0 | 0.84 | 0 | 0.00 | 0 |
| 2017 (4) | 2.75 | 58.96 | 1.51 | 31.3 | 1.19 | 6.25 | 0 | 0 | 18.9 | 23.85 | 0.21 | 0 | 3.69 | 38.2 | 19.52 | 11.59 | 10.64 | -1.48 | 1.45 | 2.11 | 8.15 | -4.12 | 0 | 0 | 7.69 | 0.0 | 0.11 | 0.0 | 0.5 | 0.0 | 0.06 | 0 | 0.66 | 37.5 | -0.21 | 0 | -0.15 | 0 | 0.00 | 0 |
| 2016 (3) | 1.73 | -32.16 | 1.15 | -36.11 | 1.12 | -57.09 | 0 | 0 | 15.26 | -31.07 | -0.7 | 0 | 2.67 | -40.67 | 17.50 | -13.92 | 10.8 | -18.55 | 1.42 | 184.0 | 8.5 | 31.17 | 0.06 | 0.0 | 7.69 | 0.0 | 0.11 | 0 | 0.5 | 0.0 | -0.12 | 0 | 0.48 | -69.23 | 0.11 | -72.5 | -0.01 | 0 | 0.00 | 0 |
| 2015 (2) | 2.55 | -24.11 | 1.8 | 127.85 | 2.61 | -48.11 | 0 | 0 | 22.14 | -10.47 | 1.25 | 380.77 | 4.5 | -12.28 | 20.33 | -2.02 | 13.26 | -13.73 | 0.5 | -5.66 | 6.48 | -23.76 | 0.06 | 0.0 | 7.69 | 0.0 | 0 | 0 | 0.5 | 0.0 | 1.07 | 0 | 1.56 | 231.91 | 0.4 | 5.26 | 1.47 | 320.0 | 0.14 | -9.64 |
| 2014 (1) | 3.36 | 4.67 | 0.79 | -18.56 | 5.03 | 491.76 | 0 | 0 | 24.73 | 7.48 | 0.26 | 0 | 5.13 | 7.55 | 20.74 | 0.07 | 15.37 | 11.05 | 0.53 | -3.64 | 8.5 | -30.61 | 0.06 | 0.0 | 7.69 | 0.0 | 0 | 0 | 0.5 | 0.0 | -0.03 | 0 | 0.47 | 147.37 | 0.38 | 280.0 | 0.35 | 0 | 0.15 | 6.19 |
| 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) | 2.11 | -65.8 | -64.54 | 4.16 | 21.28 | 49.64 | 1.17 | 0.0 | 8.33 | 0 | 0 | 0 | 2.29 | -37.94 | -31.02 | -0.16 | -23.08 | -110.26 | 1.42 | -39.83 | -45.17 | 11.71 | -34.72 | -38.26 | 12.61 | 25.47 | 41.05 | 6.54 | 38.56 | 170.25 | 7.18 | 3.01 | 11.49 | 0.05 | 0.0 | -16.67 | 11.44 | 0.0 | 48.76 | 0.33 | 0.0 | 50.0 | 0.54 | 0.0 | 0.0 | -0.28 | -133.33 | -119.31 | 0.59 | -22.37 | -73.3 | -0.13 | 0.0 | -18.18 | -0.41 | -64.0 | -130.6 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.17 | -3.74 | 51.6 | 3.43 | 42.92 | -4.99 | 1.17 | 32.95 | 30.0 | 0 | 0 | 0 | 3.69 | 17.89 | -1.86 | -0.13 | -30.0 | -360.0 | 2.36 | 26.2 | -20.54 | 17.93 | 26.87 | -13.53 | 10.05 | -2.71 | 8.88 | 4.72 | 22.92 | 166.67 | 6.97 | 15.02 | 3.57 | 0.05 | 0.0 | -44.44 | 11.44 | 7.02 | 48.76 | 0.33 | 50.0 | 50.0 | 0.54 | 0.0 | 0.0 | -0.12 | -112.24 | 0.0 | 0.76 | -56.32 | 18.75 | -0.13 | 23.53 | 53.57 | -0.25 | -130.86 | 37.5 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.41 | -23.33 | 97.84 | 2.4 | -3.23 | -56.04 | 0.88 | 10.0 | -64.23 | 0 | 0 | 0 | 3.13 | 3.64 | 11.79 | -0.1 | 72.97 | -25.0 | 1.87 | -4.1 | -28.35 | 14.13 | -6.49 | -20.01 | 10.33 | 2.18 | 7.27 | 3.84 | 35.69 | 125.88 | 6.06 | -10.88 | 112.63 | 0.05 | -16.67 | -54.55 | 10.69 | 0.0 | 39.01 | 0.22 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.98 | -8.41 | 590.0 | 1.74 | -5.43 | 205.26 | -0.17 | 32.0 | 29.17 | 0.81 | -1.22 | 284.09 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.36 | 40.5 | 145.88 | 2.48 | -10.79 | -45.01 | 0.8 | -25.93 | -67.08 | 0 | 0 | 0 | 3.02 | -9.04 | -20.11 | -0.37 | -123.72 | 22.92 | 1.95 | -24.71 | -37.1 | 15.12 | -20.27 | -21.44 | 10.11 | 13.09 | 3.48 | 2.83 | 16.94 | 63.58 | 6.8 | 5.59 | 67.49 | 0.06 | 0.0 | -45.45 | 10.69 | 39.01 | 39.01 | 0.22 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 1.07 | -26.21 | 991.67 | 1.84 | -16.74 | 183.08 | -0.25 | -127.27 | -4.17 | 0.82 | -38.81 | 327.78 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.95 | 46.19 | 80.85 | 2.78 | -22.99 | -9.74 | 1.08 | 20.0 | -45.45 | 0 | 0 | 0 | 3.32 | -11.7 | -16.58 | 1.56 | 3020.0 | 3800.0 | 2.59 | -12.79 | -26.84 | 18.96 | -8.58 | -10.98 | 8.94 | -3.14 | -11.92 | 2.42 | 36.72 | 31.52 | 6.44 | -4.31 | 33.61 | 0.06 | -33.33 | -25.0 | 7.69 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 1.45 | 1308.33 | 339.39 | 2.21 | 245.31 | 100.91 | -0.11 | 60.71 | -283.33 | 1.34 | 435.0 | 243.59 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.07 | 25.62 | 29.21 | 3.61 | -33.88 | 19.54 | 0.9 | -63.41 | 125.0 | 0 | 0 | 0 | 3.76 | 34.29 | -10.69 | 0.05 | 162.5 | -76.19 | 2.97 | 13.79 | -13.91 | 20.74 | 17.37 | 1.24 | 9.23 | -4.15 | -9.15 | 1.77 | 4.12 | -0.56 | 6.73 | 136.14 | 6.15 | 0.09 | -18.18 | 28.57 | 7.69 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | -0.12 | 40.0 | -141.38 | 0.64 | 12.28 | -39.05 | -0.28 | -16.67 | -16.67 | -0.4 | 9.09 | -900.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.24 | -4.71 | 21.8 | 5.46 | 21.06 | 73.33 | 2.46 | 1.23 | 720.0 | 0 | 0 | 0 | 2.8 | -25.93 | -32.37 | -0.08 | 83.33 | 0 | 2.61 | -15.81 | -27.5 | 17.67 | -8.17 | -17.93 | 9.63 | -1.43 | -6.41 | 1.7 | -1.73 | -2.86 | 2.85 | -29.8 | -56.29 | 0.11 | 0.0 | 57.14 | 7.69 | 0.0 | 0.0 | 0.22 | 0.0 | 4.76 | 0.54 | 0.0 | 8.0 | -0.2 | -66.67 | -242.86 | 0.57 | -12.31 | -32.14 | -0.24 | 0.0 | 22.58 | -0.44 | -22.22 | -158.82 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.4 | 3.34 | 11.48 | 4.51 | 46.43 | 65.2 | 2.43 | 22.73 | 92.86 | 0 | 0 | 0 | 3.78 | -5.03 | -11.89 | -0.48 | -1300.0 | -318.18 | 3.1 | -12.43 | -2.52 | 19.24 | -9.66 | -2.7 | 9.77 | -3.74 | -3.36 | 1.73 | -5.98 | 2.37 | 4.06 | -15.77 | -26.05 | 0.11 | 37.5 | 10.0 | 7.69 | 0.0 | 0.0 | 0.22 | 0.0 | 4.76 | 0.54 | 0.0 | 8.0 | -0.12 | -136.36 | -185.71 | 0.65 | -40.91 | -23.53 | -0.24 | -500.0 | 55.56 | -0.36 | -192.31 | 10.0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.29 | 4.44 | -12.03 | 3.08 | 1.99 | -15.15 | 1.98 | 395.0 | 117.58 | 0 | 0 | 0 | 3.98 | -5.46 | -5.24 | 0.04 | -80.95 | 0 | 3.54 | 2.61 | 7.6 | 21.30 | 3.97 | 0.28 | 10.15 | -0.1 | 5.07 | 1.84 | 3.37 | 8.88 | 4.82 | -23.97 | -12.52 | 0.08 | 14.29 | -11.11 | 7.69 | 0.0 | 0.0 | 0.22 | 0.0 | 4.76 | 0.54 | 0.0 | 8.0 | 0.33 | 13.79 | 512.5 | 1.1 | 4.76 | 74.6 | 0.06 | 125.0 | 110.34 | 0.39 | 680.0 | 159.09 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.15 | 18.42 | 1.61 | 3.02 | -4.13 | -22.37 | 0.4 | 33.33 | 566.67 | 0 | 0 | 0 | 4.21 | 1.69 | 2.93 | 0.21 | 0 | 320.0 | 3.45 | -4.17 | 0.0 | 20.49 | -4.85 | -15.32 | 10.16 | -1.26 | 13.27 | 1.78 | 1.71 | 7.23 | 6.34 | -2.76 | 4.79 | 0.07 | 0.0 | 0 | 7.69 | 0.0 | 0.0 | 0.22 | 4.76 | 4.76 | 0.54 | 8.0 | 8.0 | 0.29 | 107.14 | 462.5 | 1.05 | 25.0 | 69.35 | -0.24 | 22.58 | 59.32 | 0.05 | 129.41 | 107.46 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.66 | -12.79 | -16.35 | 3.15 | 15.38 | -14.4 | 0.3 | -76.19 | -61.04 | 0 | 0 | 0 | 4.14 | -3.5 | 18.29 | 0 | -100.0 | -100.0 | 3.6 | 13.21 | 25.87 | 21.53 | 8.87 | -2.88 | 10.29 | 1.78 | 15.1 | 1.75 | 3.55 | 8.02 | 6.52 | 18.76 | 25.38 | 0.07 | -30.0 | 0 | 7.69 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.14 | 0.0 | 207.69 | 0.84 | -1.18 | 44.83 | -0.31 | 42.59 | 38.0 | -0.17 | 57.5 | 73.02 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.05 | -18.45 | 1.67 | 2.73 | -24.79 | -27.78 | 1.26 | 38.46 | 63.64 | 0 | 0 | 0 | 4.29 | 2.14 | 15.95 | 0.22 | 0 | 266.67 | 3.18 | -3.34 | 19.55 | 19.78 | -6.89 | -16.88 | 10.11 | 4.66 | 19.93 | 1.69 | 0.0 | 6.29 | 5.49 | -0.36 | 6.6 | 0.1 | 11.11 | 66.67 | 7.69 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.14 | 275.0 | 170.0 | 0.85 | 34.92 | 70.0 | -0.54 | 6.9 | -12.5 | -0.4 | 39.39 | 41.18 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.74 | 20.65 | 22.62 | 3.63 | -6.68 | -3.97 | 0.91 | 1416.67 | -15.74 | 0 | 0 | 0 | 4.2 | 2.69 | 41.41 | 0 | -100.0 | 100.0 | 3.29 | -4.64 | 55.19 | 21.24 | -12.21 | 13.51 | 9.66 | 7.69 | 7.33 | 1.69 | 1.81 | 5.62 | 5.51 | -8.93 | 8.46 | 0.09 | 0 | 50.0 | 7.69 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.08 | 0.0 | 68.0 | 0.63 | 1.61 | 36.96 | -0.58 | 1.69 | -20.83 | -0.66 | 1.49 | 9.59 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.1 | -2.52 | 16.1 | 3.89 | 5.71 | 0.26 | 0.06 | -92.21 | -92.5 | 0 | 0 | 0 | 4.09 | 16.86 | 49.82 | 0.05 | -37.5 | 138.46 | 3.45 | 20.63 | 72.5 | 24.19 | 9.12 | 0 | 8.97 | 0.34 | -1.86 | 1.66 | 2.47 | 19.42 | 6.05 | 16.35 | 17.02 | 0 | 0 | 0 | 7.69 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.08 | 38.46 | 60.0 | 0.62 | 6.9 | 21.57 | -0.59 | -18.0 | -20.41 | -0.67 | -6.35 | 2.9 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.18 | 6.0 | 31.4 | 3.68 | -2.65 | -0.27 | 0.77 | 0.0 | 0 | 0 | 0 | 0 | 3.5 | -5.41 | 96.63 | 0.08 | 33.33 | 129.63 | 2.86 | 7.52 | 41.58 | 22.17 | -6.82 | 0 | 8.94 | 6.05 | -5.1 | 1.62 | 1.89 | 15.71 | 5.2 | 0.97 | -14.47 | 0 | -100.0 | 0 | 7.69 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.13 | 35.0 | -85.71 | 0.58 | 16.0 | -9.38 | -0.5 | -4.17 | -25.0 | -0.63 | 7.35 | -34.04 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.0 | -1.64 | 24.48 | 3.78 | 0.0 | -5.74 | 0.77 | -28.7 | -67.92 | 0 | 0 | 0 | 3.7 | 24.58 | -3.9 | 0.06 | 220.0 | 20.0 | 2.66 | 25.47 | 7.69 | 23.79 | 27.16 | 0 | 8.43 | -6.33 | -9.26 | 1.59 | -0.62 | 11.19 | 5.15 | 1.38 | 85.92 | 0.06 | 0.0 | 0 | 7.69 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.2 | 20.0 | -200.0 | 0.5 | 8.7 | -45.05 | -0.48 | 0.0 | -29.73 | -0.68 | 6.85 | -300.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.05 | 14.23 | 0.0 | 3.78 | -2.58 | 0.0 | 1.08 | 35.0 | 0.0 | 0 | 0 | 0.0 | 2.97 | 8.79 | 0.0 | -0.05 | 61.54 | 0.0 | 2.12 | 6.0 | 0.0 | 18.71 | 0 | 0.0 | 9.0 | -1.53 | 0.0 | 1.6 | 15.11 | 0.0 | 5.08 | -1.74 | 0.0 | 0.06 | 0 | 0.0 | 7.69 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -0.25 | -25.0 | 0.0 | 0.46 | -9.8 | 0.0 | -0.48 | 2.04 | 0.0 | -0.73 | -5.8 | 0.0 | 0.00 | 0 | 0.0 |
