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) | 6.12 | -12.45 | 6.7 | 6600.0 | 2.36 | 55.26 | 0 | 0 | 25.71 | -23.8 | -1.04 | 0 | 8.15 | -7.18 | 31.70 | 21.82 | 23.82 | -3.48 | 0 | 0 | 24.85 | -6.05 | 0.28 | 12.0 | 9.52 | 1.06 | 1.77 | 18.79 | 0 | 0 | 3.61 | -43.06 | 5.38 | -31.29 | 0.45 | -6.25 | 4.06 | -40.47 | 0.00 | 0 |
| 2022 (9) | 6.99 | -13.92 | 0.1 | -97.44 | 1.52 | -11.11 | 0 | 0 | 33.74 | 2.71 | 2.84 | 19.83 | 8.78 | 11.7 | 26.02 | 8.76 | 24.68 | 26.18 | 0 | 0 | 26.45 | 97.24 | 0.25 | 0.0 | 9.42 | 0.0 | 1.49 | 19.2 | 0 | 0 | 6.34 | 27.82 | 7.83 | 26.09 | 0.48 | 14.29 | 6.82 | 26.77 | 0.00 | 0 |
| 2021 (8) | 8.12 | -12.12 | 3.9 | 875.0 | 1.71 | 0.0 | 0 | 0 | 32.85 | 19.89 | 2.37 | 160.44 | 7.86 | -31.29 | 23.93 | -42.69 | 19.56 | 66.89 | 0 | 0 | 13.41 | -5.89 | 0.25 | -10.71 | 9.42 | 0.0 | 1.25 | 7.76 | 0 | 0 | 4.96 | 44.19 | 6.21 | 35.29 | 0.42 | 500.0 | 5.38 | 53.28 | 0.00 | 0 |
| 2020 (7) | 9.24 | 32.19 | 0.4 | 0 | 1.71 | -7.57 | 0 | 0 | 27.4 | 29.98 | 0.91 | 0 | 11.44 | 59.33 | 41.75 | 22.58 | 11.72 | 2.54 | 0 | 0 | 14.25 | 28.26 | 0.28 | 33.33 | 9.42 | -2.59 | 1.16 | 0.0 | 0 | 0 | 3.44 | 6.17 | 4.59 | 4.32 | 0.07 | 16.67 | 3.51 | 6.36 | 0.00 | 0 |
| 2019 (6) | 6.99 | -20.39 | 0 | 0 | 1.85 | 59.48 | 0 | 0 | 21.08 | -38.33 | -0.62 | 0 | 7.18 | -26.73 | 34.06 | 18.8 | 11.43 | -7.22 | 0 | 0 | 11.11 | 0.09 | 0.21 | 162.5 | 9.67 | 0.0 | 1.16 | 114.81 | 0 | 0 | 3.24 | -59.25 | 4.4 | -48.17 | 0.06 | 0.0 | 3.3 | -58.8 | 0.00 | 0 |
| 2018 (5) | 8.78 | 169.33 | 0 | 0 | 1.16 | 70.59 | 0 | 0 | 34.18 | 26.17 | 6.22 | 192.02 | 9.8 | 50.31 | 28.67 | 19.13 | 12.32 | 67.16 | 0 | 0 | 11.1 | -5.77 | 0.08 | 14.29 | 9.67 | 13.36 | 0.54 | 68.75 | 0 | 0 | 7.95 | 166.78 | 8.49 | 157.27 | 0.06 | 0 | 8.01 | 168.79 | 0.00 | 0 |
| 2017 (4) | 3.26 | 111.69 | 0.21 | -91.46 | 0.68 | 7.94 | 0 | 0 | 27.09 | 55.24 | 2.13 | 363.04 | 6.52 | -6.99 | 24.07 | -40.09 | 7.37 | 8.86 | 0 | 0 | 11.78 | -4.23 | 0.07 | 16.67 | 8.53 | 0.0 | 0.32 | 14.29 | 0 | 0 | 2.98 | 161.4 | 3.3 | 132.39 | 0 | 0 | 2.98 | 161.4 | 0.00 | 0 |
| 2016 (3) | 1.54 | -5.52 | 2.46 | -58.66 | 0.63 | -85.91 | 0 | 0 | 17.45 | 7.72 | 0.46 | 84.0 | 7.01 | 11.8 | 40.17 | 3.79 | 6.77 | -1.17 | 0 | 0 | 12.3 | 120.83 | 0.06 | -25.0 | 8.53 | 0.0 | 0.28 | 12.0 | 0 | 0 | 1.14 | 60.56 | 1.42 | 47.92 | 0 | 0 | 1.14 | 60.56 | 0.00 | 0 |
| 2015 (2) | 1.63 | -44.18 | 5.95 | 18.06 | 4.47 | 112.86 | 0 | 0 | 16.2 | -7.32 | 0.25 | -74.49 | 6.27 | -15.04 | 38.70 | -8.33 | 6.85 | 18.72 | 0 | 0 | 5.57 | 99.64 | 0.08 | -27.27 | 8.53 | 0.0 | 0.25 | 66.67 | 0 | 0 | 0.71 | -27.55 | 0.96 | -15.04 | 0 | 0 | 0.71 | -27.55 | 0.00 | 0 |
| 2014 (1) | 2.92 | -54.94 | 5.04 | 42.37 | 2.1 | 483.33 | 0 | 0 | 17.48 | 10.84 | 0.98 | 81.48 | 7.38 | 23.41 | 42.22 | 11.34 | 5.77 | 10.75 | 0 | 0 | 2.79 | 81.17 | 0.11 | -15.38 | 8.53 | 0.0 | 0.15 | 0.0 | 0 | 0 | 0.98 | 0 | 1.13 | 0 | 0 | 0 | 0.98 | 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) | 3.28 | -33.87 | -41.43 | 2.3 | -30.3 | -63.49 | 2.81 | 3.31 | 23.25 | 0 | 0 | 0 | 4.96 | -14.34 | -21.27 | -0.89 | -1.14 | -417.86 | 9.46 | 10.64 | -5.87 | 44.48 | 17.61 | 25.99 | 15.56 | -6.38 | -40.47 | 0 | 0 | 0 | 21.2 | -9.75 | -16.67 | 0.24 | -7.69 | -17.24 | 9.96 | 4.62 | 4.62 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.21 | -80.91 | -95.82 | 1.98 | -31.01 | -70.84 | 0.36 | -7.69 | -25.0 | 0.57 | -61.74 | -89.64 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.96 | -27.7 | -33.33 | 3.3 | -48.44 | -35.55 | 2.72 | 7.94 | 27.7 | 0 | 0 | 0 | 5.79 | -1.86 | -22.18 | -0.88 | 46.01 | -183.87 | 8.55 | 14.46 | -11.49 | 37.82 | 22.81 | 20.57 | 16.62 | -14.29 | -35.61 | 0 | 0 | 0 | 23.49 | -2.81 | -7.74 | 0.26 | -18.75 | -3.7 | 9.52 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | 1.1 | -44.44 | -76.79 | 2.87 | -23.47 | -55.91 | 0.39 | -11.36 | -9.3 | 1.49 | -38.43 | -71.18 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.86 | 12.09 | -15.31 | 6.4 | -4.48 | 59.2 | 2.52 | 6.78 | 32.63 | 0 | 0 | 0 | 5.9 | 27.71 | -19.84 | -1.63 | -15.6 | -507.5 | 7.47 | -8.34 | -18.54 | 30.79 | -2.83 | 11.72 | 19.39 | -18.6 | -25.08 | 0 | 0 | 0 | 24.17 | -2.74 | -7.61 | 0.32 | 14.29 | 3.23 | 9.52 | 0.0 | 0.63 | 1.77 | 0.0 | 18.79 | 0 | 0 | 0 | 1.98 | -45.15 | -70.67 | 3.75 | -30.3 | -54.43 | 0.44 | -2.22 | -8.33 | 2.42 | -40.39 | -66.53 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.12 | 9.29 | -12.45 | 6.7 | 6.35 | 6600.0 | 2.36 | 3.51 | 55.26 | 0 | 0 | 0 | 4.62 | -26.67 | -37.31 | -1.41 | -603.57 | -687.5 | 8.15 | -18.91 | -7.18 | 31.69 | -10.23 | 21.81 | 23.82 | -8.88 | -3.48 | 0 | 0 | 0 | 24.85 | -2.32 | -6.05 | 0.28 | -3.45 | 12.0 | 9.52 | 0.0 | 1.06 | 1.77 | 0.0 | 18.79 | 0 | 0 | 0 | 3.61 | -28.09 | -43.06 | 5.38 | -20.77 | -31.29 | 0.45 | -6.25 | -6.25 | 4.06 | -26.18 | -40.47 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.6 | -24.73 | -33.96 | 6.3 | 23.05 | -24.1 | 2.28 | 7.04 | 58.33 | 0 | 0 | 0 | 6.3 | -15.32 | -27.0 | 0.28 | 190.32 | -74.07 | 10.05 | 4.04 | 6.12 | 35.30 | 12.55 | 27.71 | 26.14 | 1.28 | 17.01 | 0 | 0 | 0 | 25.44 | -0.08 | 31.88 | 0.29 | 7.41 | 11.54 | 9.52 | 0.0 | 1.06 | 1.77 | 0.0 | 18.79 | 0 | 0 | 0 | 5.02 | 5.91 | -17.7 | 6.79 | 4.3 | -10.42 | 0.48 | 11.63 | -5.88 | 5.5 | 6.38 | -16.79 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.44 | -8.15 | 4.64 | 5.12 | 27.36 | -23.58 | 2.13 | 12.11 | 42.95 | 0 | 0 | 0 | 7.44 | 1.09 | -24.92 | -0.31 | -177.5 | -157.41 | 9.66 | 5.34 | 2.99 | 31.36 | 13.79 | 17.93 | 25.81 | -0.27 | 24.39 | 0 | 0 | 0 | 25.46 | -2.68 | 27.81 | 0.27 | -12.9 | -6.9 | 9.52 | 0.63 | 1.06 | 1.77 | 18.79 | 18.79 | 0 | 0 | 0 | 4.74 | -29.78 | -5.58 | 6.51 | -20.9 | 0.0 | 0.43 | -10.42 | -8.51 | 5.17 | -28.49 | -5.83 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.1 | 15.88 | -0.37 | 4.02 | 3920.0 | -41.74 | 1.9 | 25.0 | 19.5 | 0 | 0 | 0 | 7.36 | -0.14 | -6.12 | 0.4 | 66.67 | -59.18 | 9.17 | 4.44 | 18.32 | 27.56 | 5.95 | 21.81 | 25.88 | 4.86 | 20.6 | 0 | 0 | 0 | 26.16 | -1.1 | 31.59 | 0.31 | 24.0 | 6.9 | 9.46 | 0.42 | 0.42 | 1.49 | 0.0 | 19.2 | 0 | 0 | 0 | 6.75 | 6.47 | 13.64 | 8.23 | 5.11 | 14.46 | 0.48 | 0.0 | -4.0 | 7.23 | 6.01 | 12.27 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.99 | -17.57 | -13.92 | 0.1 | -98.8 | -97.44 | 1.52 | 5.56 | -11.11 | 0 | 0 | 0 | 7.37 | -14.6 | -6.47 | 0.24 | -77.78 | -45.45 | 8.78 | -7.29 | 11.7 | 26.01 | -5.89 | 8.76 | 24.68 | 10.47 | 26.18 | 0 | 0 | 0 | 26.45 | 37.12 | 97.24 | 0.25 | -3.85 | 0.0 | 9.42 | 0.0 | 0.0 | 1.49 | 0.0 | 19.2 | 0 | 0 | 0 | 6.34 | 3.93 | 27.82 | 7.83 | 3.3 | 26.09 | 0.48 | -5.88 | 14.29 | 6.82 | 3.18 | 26.77 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.48 | 19.27 | -29.51 | 8.3 | 23.88 | 76.6 | 1.44 | -3.36 | -14.29 | 0 | 0 | 0 | 8.63 | -12.92 | -10.48 | 1.08 | 100.0 | -3.57 | 9.47 | 0.96 | 7.37 | 27.64 | 3.94 | 2.76 | 22.34 | 7.66 | 24.8 | 0 | 0 | 0 | 19.29 | -3.16 | 41.32 | 0.26 | -10.34 | -16.13 | 9.42 | 0.0 | 0.0 | 1.49 | 0.0 | 19.2 | 0 | 0 | 0 | 6.1 | 21.51 | 34.96 | 7.58 | 16.44 | 31.37 | 0.51 | 8.51 | 628.57 | 6.61 | 20.4 | 44.01 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.11 | -12.55 | -35.83 | 6.7 | -2.9 | 71.79 | 1.49 | -6.29 | -10.78 | 0 | 0 | 0 | 9.91 | 26.4 | 11.47 | 0.54 | -44.9 | -25.0 | 9.38 | 21.03 | -9.11 | 26.59 | 17.53 | -21.89 | 20.75 | -3.31 | 25.83 | 0 | 0 | 0 | 19.92 | 0.2 | 44.14 | 0.29 | 0.0 | -3.33 | 9.42 | 0.0 | 0.0 | 1.49 | 19.2 | 28.45 | 0 | 0 | 0 | 5.02 | -15.49 | 18.4 | 6.51 | -9.46 | 20.56 | 0.47 | -6.0 | 571.43 | 5.49 | -14.75 | 27.38 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.13 | 0.12 | -9.47 | 6.9 | 76.92 | 392.86 | 1.59 | -7.02 | -6.47 | 0 | 0 | 0 | 7.84 | -0.51 | 21.55 | 0.98 | 122.73 | 988.89 | 7.75 | -1.4 | -26.82 | 22.63 | -5.4 | -39.3 | 21.46 | 9.71 | 52.74 | 0 | 0 | 0 | 19.88 | 48.25 | 43.75 | 0.29 | 16.0 | 7.41 | 9.42 | 0.0 | 0.0 | 1.25 | 0.0 | 7.76 | 0 | 0 | 0 | 5.94 | 19.76 | 68.27 | 7.19 | 15.78 | 53.63 | 0.5 | 19.05 | 455.56 | 6.44 | 19.7 | 77.9 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.12 | -32.5 | -12.12 | 3.9 | -17.02 | 875.0 | 1.71 | 1.79 | 0.0 | 0 | 0 | 0 | 7.88 | -18.26 | 0.9 | 0.44 | -60.71 | 7.32 | 7.86 | -10.88 | -31.29 | 23.92 | -11.07 | -42.71 | 19.56 | 9.27 | 66.89 | 0 | 0 | 0 | 13.41 | -1.76 | -5.89 | 0.25 | -19.35 | -10.71 | 9.42 | 0.0 | 0.0 | 1.25 | 0.0 | 7.76 | 0 | 0 | 0 | 4.96 | 9.73 | 44.19 | 6.21 | 7.63 | 35.29 | 0.42 | 500.0 | 500.0 | 5.38 | 17.21 | 53.28 | 0.00 | 0 | 0 |
| 21Q3 (8) | 12.03 | 8.57 | 22.88 | 4.7 | 20.51 | 840.0 | 1.68 | 0.6 | -2.33 | 0 | 0 | 0 | 9.64 | 8.44 | 34.64 | 1.12 | 55.56 | 166.67 | 8.82 | -14.53 | -13.87 | 26.90 | -21.0 | -34.46 | 17.9 | 8.55 | 53.25 | 0 | 0 | 0 | 13.65 | -1.23 | -7.02 | 0.31 | 3.33 | 6.9 | 9.42 | 0.0 | 0.0 | 1.25 | 7.76 | 7.76 | 0 | 0 | 0 | 4.52 | 6.6 | 49.17 | 5.77 | 6.85 | 37.71 | 0.07 | 0.0 | 40.0 | 4.59 | 6.5 | 49.03 | 0.00 | 0 | 0 |
| 21Q2 (7) | 11.08 | 23.39 | 57.39 | 3.9 | 178.57 | 200.0 | 1.67 | -1.76 | -4.02 | 0 | 0 | 0 | 8.89 | 37.83 | 27.18 | 0.72 | 700.0 | 213.04 | 10.32 | -2.55 | 15.82 | 34.05 | -8.66 | 0 | 16.49 | 17.37 | 46.58 | 0 | 0 | 0 | 13.82 | -0.07 | 34.17 | 0.3 | 11.11 | -9.09 | 9.42 | 0.0 | -2.59 | 1.16 | 0.0 | 0.0 | 0 | 0 | 0 | 4.24 | 20.11 | 27.33 | 5.4 | 15.38 | 20.54 | 0.07 | -22.22 | 40.0 | 4.31 | 19.06 | 27.51 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.98 | -2.81 | 63.87 | 1.4 | 250.0 | 0 | 1.7 | -0.58 | -7.61 | 0 | 0 | 0 | 6.45 | -17.41 | 18.57 | 0.09 | -78.05 | 160.0 | 10.59 | -7.43 | 28.05 | 37.28 | -10.72 | 0 | 14.05 | 19.88 | 22.92 | 0 | 0 | 0 | 13.83 | -2.95 | 27.94 | 0.27 | -3.57 | -10.0 | 9.42 | 0.0 | -2.59 | 1.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.53 | 2.62 | 14.24 | 4.68 | 1.96 | 10.12 | 0.09 | 28.57 | 50.0 | 3.62 | 3.13 | 14.92 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.24 | -5.62 | 32.19 | 0.4 | -20.0 | 0 | 1.71 | -0.58 | -7.57 | 0 | 0 | 0 | 7.81 | 9.08 | 45.71 | 0.41 | -2.38 | 210.81 | 11.44 | 11.72 | 59.33 | 41.75 | 1.73 | 0 | 11.72 | 0.34 | 2.54 | 0 | 0 | 0 | 14.25 | -2.93 | 28.26 | 0.28 | -3.45 | 33.33 | 9.42 | 0.0 | -2.59 | 1.16 | 0.0 | 0.0 | 0 | 0 | 0 | 3.44 | 13.53 | 6.17 | 4.59 | 9.55 | 4.32 | 0.07 | 40.0 | 16.67 | 3.51 | 13.96 | 6.36 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.79 | 39.06 | 0.0 | 0.5 | -61.54 | 0.0 | 1.72 | -1.15 | 0.0 | 0 | 0 | 0.0 | 7.16 | 2.43 | 0.0 | 0.42 | 82.61 | 0.0 | 10.24 | 14.93 | 0.0 | 41.04 | 0 | 0.0 | 11.68 | 3.82 | 0.0 | 0 | 0 | 0.0 | 14.68 | 42.52 | 0.0 | 0.29 | -12.12 | 0.0 | 9.42 | -2.59 | 0.0 | 1.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.03 | -9.01 | 0.0 | 4.19 | -6.47 | 0.0 | 0.05 | 0.0 | 0.0 | 3.08 | -8.88 | 0.0 | 0.00 | 0 | 0.0 |
