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) | 6.41 | -15.99 | 1.83 | -51.07 | 3.88 | -6.95 | 0 | 0 | 19.49 | -19.83 | 0.76 | -57.78 | 4.77 | -10.34 | 24.47 | 11.84 | 2.75 | -27.82 | 0 | 0 | 7.16 | -17.89 | 0 | 0 | 8.42 | 0.0 | 3.7 | 5.41 | 1.36 | -20.0 | 10.57 | -1.58 | 15.62 | -2.07 | -1.82 | 0 | 8.75 | -6.72 | 0.00 | 0 |
| 2022 (9) | 7.63 | -22.3 | 3.74 | -3.11 | 4.17 | -0.95 | 0 | 0 | 24.31 | -4.1 | 1.8 | -0.55 | 5.32 | 5.35 | 21.88 | 9.85 | 3.81 | -29.31 | 0 | 0 | 8.72 | 15.96 | 0.01 | 0.0 | 8.42 | 10.07 | 3.51 | 5.41 | 1.7 | 4.94 | 10.74 | 3.87 | 15.95 | 4.38 | -1.36 | 0 | 9.38 | 8.56 | 0.00 | 0 |
| 2021 (8) | 9.82 | 27.37 | 3.86 | 76.26 | 4.21 | 19.26 | 0 | 0 | 25.35 | 11.97 | 1.81 | -22.32 | 5.05 | 5.65 | 19.92 | -5.65 | 5.39 | 76.72 | 0 | 0 | 7.52 | 28.11 | 0.01 | 0 | 7.65 | 0.0 | 3.33 | 7.42 | 1.62 | -8.99 | 10.34 | 4.02 | 15.28 | 3.17 | -1.7 | 0 | 8.64 | 3.85 | 0.00 | 0 |
| 2020 (7) | 7.71 | -6.66 | 2.19 | -39.34 | 3.53 | 47.08 | 0 | 0 | 22.64 | -20.17 | 2.33 | -0.43 | 4.78 | 35.8 | 21.11 | 70.1 | 3.05 | -15.51 | 0 | 0 | 5.87 | -20.24 | 0 | 0 | 7.65 | 0.0 | 3.1 | 8.39 | 1.78 | 44.72 | 9.94 | 1.64 | 14.81 | 6.78 | -1.62 | 0 | 8.32 | 4.0 | 0.00 | 0 |
| 2019 (6) | 8.26 | 5.9 | 3.61 | -3.73 | 2.4 | 4.8 | 0 | 0 | 28.36 | 0.82 | 2.34 | -15.83 | 3.52 | -21.6 | 12.41 | -22.24 | 3.61 | -5.0 | 0 | 0 | 7.36 | 37.06 | 0.01 | -50.0 | 7.65 | 0.0 | 2.86 | 10.85 | 1.23 | 36.67 | 9.78 | 1.98 | 13.87 | 6.2 | -1.78 | 0 | 8.0 | -4.31 | 0.00 | 0 |
| 2018 (5) | 7.8 | 12.07 | 3.75 | -38.42 | 2.29 | 33.14 | 0 | 0 | 28.13 | 2.74 | 2.78 | -24.46 | 4.49 | -25.29 | 15.96 | -27.28 | 3.8 | 25.83 | 0 | 0 | 5.37 | 57.94 | 0.02 | 100.0 | 7.65 | 0.0 | 2.58 | 16.74 | 0.9 | 15.38 | 9.59 | 7.15 | 13.06 | 9.38 | -1.23 | 0 | 8.36 | 3.85 | 0.00 | 0 |
| 2017 (4) | 6.96 | 26.09 | 6.09 | 29.57 | 1.72 | -3.91 | 0 | 0 | 27.38 | 22.18 | 3.68 | 56.6 | 6.01 | 22.9 | 21.95 | 0.59 | 3.02 | 49.5 | 0 | 0 | 3.4 | 4.62 | 0.01 | 0.0 | 7.65 | 0.0 | 2.21 | 12.18 | 0.78 | 225.0 | 8.95 | 21.44 | 11.94 | 24.76 | -0.9 | 0 | 8.05 | 22.15 | 0.00 | 0 |
| 2016 (3) | 5.52 | 2.79 | 4.7 | 18.39 | 1.79 | 47.93 | 0 | 0 | 22.41 | 0.49 | 2.35 | -13.6 | 4.89 | 11.14 | 21.82 | 10.59 | 2.02 | 3.06 | 0 | 0 | 3.25 | -12.87 | 0.01 | -66.67 | 7.65 | 0.0 | 1.97 | 15.88 | 0.24 | 0.0 | 7.37 | 8.22 | 9.57 | 9.37 | -0.78 | 0 | 6.59 | -6.92 | 0.00 | 0 |
| 2015 (2) | 5.37 | 24.88 | 3.97 | -0.75 | 1.21 | 32.97 | 0 | 0 | 22.3 | 22.93 | 2.72 | 22.52 | 4.4 | 6.8 | 19.73 | -13.13 | 1.96 | 10.11 | 0 | 0 | 3.73 | 16.56 | 0.03 | 50.0 | 7.65 | 0.0 | 1.7 | 14.86 | 0.24 | 0.0 | 6.81 | 23.37 | 8.75 | 20.86 | 0.27 | -20.59 | 7.08 | 20.82 | 0.00 | 0 |
| 2014 (1) | 4.3 | 18.13 | 4.0 | 400.0 | 0.91 | 13.75 | 0 | 0 | 18.14 | 19.42 | 2.22 | 32.14 | 4.12 | 16.71 | 22.71 | -2.27 | 1.78 | 31.85 | 0 | 0 | 3.2 | 72.97 | 0.02 | 0.0 | 7.65 | 4.94 | 1.48 | 12.98 | 0.24 | 0.0 | 5.52 | 29.27 | 7.24 | 24.4 | 0.34 | 126.67 | 5.86 | 32.58 | 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) | 6.48 | 7.64 | -5.12 | 1.7 | 30.77 | -29.75 | 3.81 | -3.05 | 4.38 | 0 | 0 | 0 | 4.43 | 4.48 | -10.69 | -0.14 | -333.33 | -160.87 | 4.42 | 16.32 | 2.08 | 24.31 | 19.71 | 14.66 | 2.48 | -6.42 | -10.47 | 0 | 0 | 0 | 6.57 | 5.8 | -15.55 | 0 | 0 | 0 | 8.42 | 0.0 | 0.0 | 3.77 | 0.0 | 1.89 | 1.82 | 0.0 | 33.82 | 9.35 | -1.48 | -9.31 | 14.94 | -0.93 | -2.8 | -0.85 | 22.02 | 36.57 | 8.5 | 1.19 | -5.24 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.02 | 5.06 | -19.95 | 1.3 | 18.18 | -38.1 | 3.93 | 1.29 | 8.56 | 0 | 0 | 0 | 4.24 | 0.0 | -5.57 | 0.06 | 160.0 | -57.14 | 3.8 | 2.43 | -3.8 | 20.31 | 3.79 | 14.15 | 2.65 | -15.06 | -12.54 | 0 | 0 | 0 | 6.21 | -6.19 | -24.18 | 0 | 0 | 0 | 8.42 | 0.0 | 0.0 | 3.77 | 1.89 | 1.89 | 1.82 | 33.82 | 33.82 | 9.49 | -4.72 | -5.85 | 15.08 | 0.47 | -0.4 | -1.09 | 16.15 | 47.09 | 8.4 | -3.0 | 4.74 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.73 | -10.61 | -31.7 | 1.1 | -39.89 | -69.36 | 3.88 | 0.0 | 13.12 | 0 | 0 | 0 | 4.24 | -19.54 | -11.11 | -0.1 | -138.46 | -176.92 | 3.71 | -22.22 | -16.06 | 19.57 | -20.05 | 0.85 | 3.12 | 13.45 | -5.17 | 0 | 0 | 0 | 6.62 | -7.54 | -19.37 | 0 | 0 | -100.0 | 8.42 | 0.0 | 0.0 | 3.7 | 0.0 | 5.41 | 1.36 | 0.0 | -20.0 | 9.96 | -5.77 | -8.46 | 15.01 | -3.91 | -6.71 | -1.3 | 28.57 | -1.56 | 8.66 | -1.03 | -9.79 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.41 | -6.15 | -15.99 | 1.83 | -24.38 | -51.07 | 3.88 | 6.3 | -6.95 | 0 | 0 | 0 | 5.27 | 6.25 | -15.0 | 0.26 | 13.04 | -79.53 | 4.77 | 10.16 | -10.34 | 24.47 | 15.42 | 11.79 | 2.75 | -0.72 | -27.82 | 0 | 0 | 0 | 7.16 | -7.97 | -17.89 | 0 | 0 | -100.0 | 8.42 | 0.0 | 0.0 | 3.7 | 0.0 | 5.41 | 1.36 | 0.0 | -20.0 | 10.57 | 2.52 | -1.58 | 15.62 | 1.63 | -2.07 | -1.82 | -35.82 | -33.82 | 8.75 | -2.45 | -6.72 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.83 | -9.18 | -4.48 | 2.42 | 15.24 | -35.47 | 3.65 | 0.83 | -4.2 | 0 | 0 | 0 | 4.96 | 10.47 | -26.41 | 0.23 | 64.29 | 21.05 | 4.33 | 9.62 | -21.56 | 21.20 | 19.18 | -6.08 | 2.77 | -8.58 | -40.81 | 0 | 0 | 0 | 7.78 | -5.01 | 4.57 | 0 | 0 | -100.0 | 8.42 | 0.0 | 0.0 | 3.7 | 0.0 | 5.41 | 1.36 | 0.0 | -20.0 | 10.31 | 2.28 | 8.87 | 15.37 | 1.52 | 4.7 | -1.34 | 34.95 | -34.0 | 8.97 | 11.85 | 5.9 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.52 | -10.37 | -0.13 | 2.1 | -41.5 | -48.53 | 3.62 | 5.54 | -15.22 | 0 | 0 | 0 | 4.49 | -5.87 | -11.44 | 0.14 | 7.69 | 7.69 | 3.95 | -10.63 | -13.0 | 17.79 | -8.3 | -6.96 | 3.03 | -7.9 | -44.71 | 0 | 0 | 0 | 8.19 | -0.24 | 13.75 | 0 | -100.0 | -100.0 | 8.42 | 0.0 | 0.0 | 3.7 | 5.41 | 5.41 | 1.36 | -20.0 | -20.0 | 10.08 | -7.35 | 8.86 | 15.14 | -5.9 | 4.63 | -2.06 | -60.94 | -74.58 | 8.02 | -16.46 | -0.74 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.39 | 9.96 | 4.22 | 3.59 | -4.01 | 5.28 | 3.43 | -17.75 | -16.34 | 0 | 0 | 0 | 4.77 | -23.06 | -24.17 | 0.13 | -89.76 | -38.1 | 4.42 | -16.92 | -13.33 | 19.40 | -11.37 | -3.25 | 3.29 | -13.65 | -39.19 | 0 | 0 | 0 | 8.21 | -5.85 | 20.74 | 0.01 | 0.0 | 0.0 | 8.42 | 0.0 | 10.07 | 3.51 | 0.0 | 5.41 | 1.7 | 0.0 | 4.94 | 10.88 | 1.3 | 3.13 | 16.09 | 0.88 | 3.87 | -1.28 | 5.88 | -58.02 | 9.6 | 2.35 | -1.44 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.63 | 6.71 | -22.3 | 3.74 | -0.27 | -3.11 | 4.17 | 9.45 | -0.95 | 0 | 0 | 0 | 6.2 | -8.01 | -2.36 | 1.27 | 568.42 | 408.0 | 5.32 | -3.62 | 5.35 | 21.89 | -3.03 | 9.94 | 3.81 | -18.59 | -29.31 | 0 | 0 | 0 | 8.72 | 17.2 | 15.96 | 0.01 | 0.0 | 0.0 | 8.42 | 0.0 | 10.07 | 3.51 | 0.0 | 5.41 | 1.7 | 0.0 | 4.94 | 10.74 | 13.41 | 3.87 | 15.95 | 8.65 | 4.38 | -1.36 | -36.0 | 20.0 | 9.38 | 10.74 | 8.56 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.15 | -5.05 | 14.77 | 3.75 | -8.09 | 19.81 | 3.81 | -10.77 | -2.56 | 0 | 0 | 0 | 6.74 | 32.94 | 11.77 | 0.19 | 46.15 | -50.0 | 5.52 | 21.59 | 20.52 | 22.58 | 18.06 | 26.83 | 4.68 | -14.6 | -9.3 | 0 | 0 | 0 | 7.44 | 3.33 | 19.23 | 0.01 | 0.0 | 0 | 8.42 | 0.0 | 10.07 | 3.51 | 0.0 | 5.41 | 1.7 | 0.0 | 4.94 | 9.47 | 2.27 | -5.77 | 14.68 | 1.45 | -2.13 | -1.0 | 15.25 | 45.65 | 8.47 | 4.83 | 3.17 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.53 | -6.46 | 14.96 | 4.08 | 19.65 | 70.71 | 4.27 | 4.15 | 7.83 | 0 | 0 | 0 | 5.07 | -19.4 | -25.0 | 0.13 | -38.1 | -79.37 | 4.54 | -10.98 | -3.4 | 19.12 | -4.64 | 4.65 | 5.48 | 1.29 | 33.01 | 0 | 0 | 0 | 7.2 | 5.88 | 31.63 | 0.01 | 0.0 | 0 | 8.42 | 10.07 | 10.07 | 3.51 | 5.41 | 5.41 | 1.7 | 4.94 | 4.94 | 9.26 | -12.23 | -4.24 | 14.47 | -6.58 | -1.03 | -1.18 | -45.68 | 35.87 | 8.08 | -17.04 | 3.19 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.05 | -18.02 | -0.25 | 3.41 | -11.66 | 43.28 | 4.1 | -2.61 | 8.75 | 0 | 0 | 0 | 6.29 | -0.94 | 1.13 | 0.21 | -16.0 | -61.82 | 5.1 | 0.99 | 18.6 | 20.06 | 0.71 | 11.89 | 5.41 | 0.37 | 58.19 | 0 | 0 | 0 | 6.8 | -9.57 | 24.31 | 0.01 | 0.0 | 0 | 7.65 | 0.0 | 0.0 | 3.33 | 0.0 | 7.42 | 1.62 | 0.0 | -8.99 | 10.55 | 2.03 | 0.57 | 15.49 | 1.37 | 0.85 | -0.81 | 52.35 | 51.79 | 9.74 | 12.73 | 10.56 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.82 | 57.62 | 27.37 | 3.86 | 23.32 | 76.26 | 4.21 | 7.67 | 19.26 | 0 | 0 | 0 | 6.35 | 5.31 | -5.51 | 0.25 | -34.21 | -70.24 | 5.05 | 10.26 | 5.65 | 19.91 | 11.87 | -5.64 | 5.39 | 4.46 | 76.72 | 0 | 0 | 0 | 7.52 | 20.51 | 28.11 | 0.01 | 0 | 0 | 7.65 | 0.0 | 0.0 | 3.33 | 0.0 | 7.42 | 1.62 | 0.0 | -8.99 | 10.34 | 2.89 | 4.02 | 15.28 | 1.87 | 3.17 | -1.7 | 7.61 | -4.94 | 8.64 | 5.24 | 3.85 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.23 | -4.89 | -12.13 | 3.13 | 30.96 | 13.41 | 3.91 | -1.26 | 41.16 | 0 | 0 | 0 | 6.03 | -10.8 | 0.17 | 0.38 | -39.68 | -50.0 | 4.58 | -2.55 | 18.04 | 17.80 | -2.59 | 4.42 | 5.16 | 25.24 | 60.25 | 0 | 0 | 0 | 6.24 | 14.08 | -3.85 | 0 | 0 | 0 | 7.65 | 0.0 | 0.0 | 3.33 | 0.0 | 7.42 | 1.62 | 0.0 | -8.99 | 10.05 | 3.93 | 10.32 | 15.0 | 2.6 | 7.3 | -1.84 | 0.0 | 5.15 | 8.21 | 4.85 | 14.5 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.55 | -18.84 | -7.22 | 2.39 | 0.42 | -14.34 | 3.96 | 5.04 | 55.29 | 0 | 0 | 0 | 6.76 | 8.68 | 34.39 | 0.63 | 14.55 | 46.51 | 4.7 | 9.3 | 60.96 | 18.27 | 1.95 | 0 | 4.12 | 20.47 | 21.89 | 0 | 0 | 0 | 5.47 | 0.0 | -10.33 | 0 | 0 | 0 | 7.65 | 0.0 | 0.0 | 3.33 | 7.42 | 7.42 | 1.62 | -8.99 | -8.99 | 9.67 | -7.82 | 15.81 | 14.62 | -4.82 | 10.59 | -1.84 | -9.52 | 18.22 | 7.83 | -11.12 | 28.36 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.07 | 4.67 | 7.89 | 2.38 | 8.68 | -42.37 | 3.77 | 6.8 | 55.79 | 0 | 0 | 0 | 6.22 | -7.44 | 27.46 | 0.55 | -34.52 | 77.42 | 4.3 | -10.04 | 29.52 | 17.92 | -15.07 | 0 | 3.42 | 12.13 | -9.52 | 0 | 0 | 0 | 5.47 | -6.81 | -19.56 | 0 | 0 | -100.0 | 7.65 | 0.0 | 0.0 | 3.1 | 0.0 | 8.39 | 1.78 | 0.0 | 44.72 | 10.49 | 5.53 | 3.96 | 15.36 | 3.71 | 8.4 | -1.68 | -3.7 | 15.15 | 8.81 | 5.89 | 8.63 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.71 | 8.74 | -6.66 | 2.19 | -20.65 | -39.34 | 3.53 | 27.44 | 47.08 | 0 | 0 | 0 | 6.72 | 11.63 | -1.61 | 0.84 | 10.53 | 42.37 | 4.78 | 23.2 | 35.8 | 21.10 | 23.79 | 0 | 3.05 | -5.28 | -15.51 | 0 | 0 | 0 | 5.87 | -9.55 | -20.24 | 0 | 0 | -100.0 | 7.65 | 0.0 | 0.0 | 3.1 | 0.0 | 8.39 | 1.78 | 0.0 | 44.72 | 9.94 | 9.11 | 1.64 | 14.81 | 5.94 | 6.78 | -1.62 | 16.49 | 8.99 | 8.32 | 16.04 | 4.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.09 | 0.42 | 0.0 | 2.76 | -1.08 | 0.0 | 2.77 | 8.63 | 0.0 | 0 | 0 | 0.0 | 6.02 | 19.68 | 0.0 | 0.76 | 76.74 | 0.0 | 3.88 | 32.88 | 0.0 | 17.05 | 0 | 0.0 | 3.22 | -4.73 | 0.0 | 0 | 0 | 0.0 | 6.49 | 6.39 | 0.0 | 0 | 0 | 0.0 | 7.65 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 9.11 | 9.1 | 0.0 | 13.98 | 5.75 | 0.0 | -1.94 | 13.78 | 0.0 | 7.17 | 17.54 | 0.0 | 0.00 | 0 | 0.0 |
