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) | 9.13 | 33.48 | 2.3 | -25.81 | 1.64 | 156.25 | 0 | 0 | 20.75 | -8.79 | 0.83 | -48.77 | 3.94 | -25.24 | 18.99 | -18.03 | 4.28 | -28.19 | 0 | 0 | 1.26 | -56.55 | 0 | 0 | 7.7 | 0.0 | 2.61 | 6.97 | 0.5 | -58.33 | 1.85 | 8.19 | 4.96 | -7.29 | -0.46 | 0 | 1.39 | 14.88 | 0.00 | 0 |
| 2022 (9) | 6.84 | -13.53 | 3.1 | 44.19 | 0.64 | -60.98 | 0 | 0 | 22.75 | 4.94 | 1.62 | 82.02 | 5.27 | 3.94 | 23.16 | -0.94 | 5.96 | 28.45 | 0.12 | -58.62 | 2.9 | 14.17 | 0 | 0 | 7.7 | 0.0 | 2.44 | 3.83 | 1.2 | 44.58 | 1.71 | 87.91 | 5.35 | 30.49 | -0.5 | 0 | 1.21 | 0 | 0.00 | 0 |
| 2021 (8) | 7.91 | -11.02 | 2.15 | 1.42 | 1.64 | 156.25 | 0 | 0 | 21.68 | 12.8 | 0.89 | 196.67 | 5.07 | -6.63 | 23.39 | -17.22 | 4.64 | 29.61 | 0.29 | -21.62 | 2.54 | -39.23 | 0 | 0 | 7.7 | 0.0 | 2.35 | 1.29 | 0.83 | 23.88 | 0.91 | 184.38 | 4.1 | 23.87 | -1.21 | 0 | -0.3 | 0 | 0.00 | 0 |
| 2020 (7) | 8.89 | 4.47 | 2.12 | 112.0 | 0.64 | 0.0 | 0 | 0 | 19.22 | 6.96 | 0.3 | 114.29 | 5.43 | 36.43 | 28.25 | 27.56 | 3.58 | 32.59 | 0.37 | -46.38 | 4.18 | -3.24 | 0 | 0 | 7.7 | 0.0 | 2.32 | 0.43 | 0.67 | 8.06 | 0.32 | 113.33 | 3.31 | 7.47 | -0.85 | 0 | -0.53 | 0 | 0.00 | 0 |
| 2019 (6) | 8.51 | -14.99 | 1.0 | -45.95 | 0.64 | -34.69 | 0 | 0 | 17.97 | -13.36 | 0.14 | 0 | 3.98 | -29.43 | 22.15 | -18.55 | 2.7 | -2.17 | 0.69 | -36.11 | 4.32 | -6.49 | 0 | 0 | 7.7 | 0.0 | 2.31 | -18.95 | 0.62 | 0.0 | 0.15 | 0 | 3.08 | 5.12 | -0.7 | 0 | -0.55 | 0 | 0.00 | 0 |
| 2018 (5) | 10.01 | -8.33 | 1.85 | -11.9 | 0.98 | 0 | 0 | 0 | 20.74 | -16.0 | -0.57 | 0 | 5.64 | -25.98 | 27.19 | -11.89 | 2.76 | 6.15 | 1.08 | -7.69 | 4.62 | 824.0 | 0 | 0 | 7.7 | 0.0 | 2.85 | 0.71 | 0.62 | 10.71 | -0.54 | 0 | 2.93 | -18.61 | -0.65 | 0 | -1.19 | 0 | 0.00 | 0 |
| 2017 (4) | 10.92 | -13.81 | 2.1 | 28.83 | 0 | 0 | 0 | 0 | 24.69 | -6.19 | 0.17 | -92.54 | 7.62 | -3.54 | 30.86 | 2.82 | 2.6 | 12.55 | 1.17 | -7.14 | 0.5 | 0 | 0 | 0 | 7.7 | 0.0 | 2.83 | 8.85 | 0.56 | 833.33 | 0.21 | -91.6 | 3.6 | -30.37 | -0.62 | 0 | -0.41 | 0 | 0.00 | 0 |
| 2016 (3) | 12.67 | 32.67 | 1.63 | 8.67 | 0.5 | 0 | 0 | 0 | 26.32 | -20.79 | 2.28 | -55.38 | 7.9 | 24.61 | 30.02 | 57.32 | 2.31 | -32.85 | 1.26 | -5.97 | 0 | 0 | 0 | 0 | 7.7 | -3.51 | 2.6 | 23.81 | 0.06 | 0 | 2.5 | -50.4 | 5.17 | -27.59 | -0.56 | 0 | 1.94 | -61.04 | 0.00 | 0 |
| 2015 (2) | 9.55 | 45.36 | 1.5 | 2.04 | 0 | 0 | 0 | 0 | 33.23 | 6.54 | 5.11 | 3.23 | 6.34 | -17.34 | 19.08 | -22.41 | 3.44 | -18.48 | 1.34 | -10.07 | 0.5 | 0 | 0 | 0 | 7.98 | 29.34 | 2.1 | 30.43 | 0 | 0 | 5.04 | 3.49 | 7.14 | 10.36 | -0.06 | 0 | 4.98 | -1.58 | 0.00 | 0 |
| 2014 (1) | 6.57 | -1.79 | 1.47 | -69.25 | 0 | 0 | 0 | 0 | 31.19 | 31.71 | 4.95 | 107.98 | 7.67 | 17.64 | 24.59 | -10.69 | 4.22 | 100.0 | 1.49 | 18.25 | 0 | 0 | 0 | 0 | 6.17 | 9.98 | 1.61 | 17.52 | 0 | 0 | 4.87 | 103.77 | 6.47 | 72.53 | 0.19 | 171.43 | 5.06 | 105.69 | 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) | 8.88 | 9.09 | -11.38 | 2.3 | 53.33 | -30.3 | 0.64 | 0.0 | -60.98 | 0 | 0 | 0 | 6.57 | 2.5 | 30.62 | 0.5 | -38.27 | -15.25 | 5.49 | -1.96 | 42.97 | 24.22 | -8.62 | 39.44 | 4.76 | 8.18 | 23.32 | 0 | 0 | 0 | 1.78 | -8.25 | 25.35 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.69 | 0.0 | 3.07 | 0.46 | 0.0 | -8.0 | 2.82 | 21.55 | 34.93 | 5.96 | 9.16 | 14.62 | 0.04 | 123.53 | 111.76 | 2.86 | 33.02 | 63.43 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.14 | -8.95 | -5.9 | 1.5 | -34.78 | -51.61 | 0.64 | 0.0 | -60.98 | 0 | 0 | 0 | 6.41 | 19.81 | 24.47 | 0.81 | 76.09 | 84.09 | 5.6 | 14.75 | -3.45 | 26.50 | 7.91 | 5.42 | 4.4 | 1.15 | 14.29 | 0 | 0 | -100.0 | 1.94 | -7.62 | 22.78 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.69 | 3.07 | 3.07 | 0.46 | -8.0 | -8.0 | 2.32 | 0.43 | 54.67 | 5.46 | 0.74 | 18.44 | -0.17 | 37.04 | 70.69 | 2.15 | 5.39 | 133.7 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.94 | -2.08 | 46.32 | 2.3 | 0.0 | -25.81 | 0.64 | -60.98 | -60.98 | 0 | 0 | 0 | 5.35 | 23.27 | -14.13 | 0.46 | 355.56 | 2400.0 | 4.88 | 23.86 | -33.96 | 24.56 | 29.34 | -22.73 | 4.35 | 1.64 | 6.1 | 0 | 0 | -100.0 | 2.1 | 66.67 | 20.69 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.61 | 0.0 | 6.97 | 0.5 | 0.0 | -58.33 | 2.31 | 24.86 | 36.69 | 5.42 | 9.27 | 1.69 | -0.27 | 41.3 | 43.75 | 2.04 | 46.76 | 68.6 | 0.00 | 0 | 0 |
| 23Q4 (17) | 9.13 | -8.88 | 33.48 | 2.3 | -30.3 | -25.81 | 1.64 | 0.0 | 156.25 | 0 | 0 | 0 | 4.34 | -13.72 | -23.86 | -0.18 | -130.51 | -300.0 | 3.94 | 2.6 | -25.24 | 18.99 | 9.33 | -18.03 | 4.28 | 10.88 | -28.19 | 0 | 0 | -100.0 | 1.26 | -11.27 | -56.55 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.61 | 0.0 | 6.97 | 0.5 | 0.0 | -58.33 | 1.85 | -11.48 | 8.19 | 4.96 | -4.62 | -7.29 | -0.46 | -35.29 | 8.0 | 1.39 | -20.57 | 14.88 | 0.00 | 0 | 0 |
| 23Q3 (16) | 10.02 | 15.84 | 26.36 | 3.3 | 6.45 | 37.5 | 1.64 | 0.0 | 156.25 | 0 | 0 | 0 | 5.03 | -2.33 | -16.03 | 0.59 | 34.09 | -4.84 | 3.84 | -33.79 | -20.66 | 17.37 | -30.92 | -18.47 | 3.86 | 0.26 | -41.6 | 0 | -100.0 | -100.0 | 1.42 | -10.13 | -53.59 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.61 | 0.0 | 6.97 | 0.5 | 0.0 | -58.33 | 2.09 | 39.33 | 34.84 | 5.2 | 12.8 | 0.0 | -0.34 | 41.38 | 44.26 | 1.75 | 90.22 | 86.17 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.65 | 41.57 | 0.7 | 3.1 | 0.0 | 29.17 | 1.64 | 0.0 | 156.25 | 0 | 0 | 0 | 5.15 | -17.34 | -3.38 | 0.44 | 2300.0 | -24.14 | 5.8 | -21.52 | 37.77 | 25.14 | -20.9 | 29.82 | 3.85 | -6.1 | -38.79 | 0.01 | -85.71 | -95.83 | 1.58 | -9.2 | -50.93 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.61 | 6.97 | 6.97 | 0.5 | -58.33 | -58.33 | 1.5 | -11.24 | 59.57 | 4.61 | -13.51 | 0.66 | -0.58 | -20.83 | 34.09 | 0.92 | -23.97 | 1433.33 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.11 | -10.67 | -20.03 | 3.1 | 0.0 | 42.86 | 1.64 | 156.25 | 156.25 | 0 | 0 | 0 | 6.23 | 9.3 | 8.73 | -0.02 | -122.22 | -106.25 | 7.39 | 40.23 | 50.2 | 31.78 | 37.21 | 47.55 | 4.1 | -31.21 | -11.26 | 0.07 | -41.67 | -74.07 | 1.74 | -40.0 | -48.52 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.44 | 0.0 | 3.83 | 1.2 | 0.0 | 44.58 | 1.69 | -1.17 | 37.4 | 5.33 | -0.37 | 20.59 | -0.48 | 4.0 | 46.07 | 1.21 | 0.0 | 255.88 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.84 | -13.75 | -13.53 | 3.1 | 29.17 | 44.19 | 0.64 | 0.0 | -60.98 | 0 | 0 | 0 | 5.7 | -4.84 | 0.53 | 0.09 | -85.48 | -72.73 | 5.27 | 8.88 | 3.94 | 23.16 | 8.74 | -0.9 | 5.96 | -9.83 | 28.45 | 0.12 | -36.84 | -58.62 | 2.9 | -5.23 | 14.17 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.44 | 0.0 | 3.83 | 1.2 | 0.0 | 44.58 | 1.71 | 10.32 | 87.91 | 5.35 | 2.88 | 30.49 | -0.5 | 18.03 | 58.68 | 1.21 | 28.72 | 503.33 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.93 | -7.68 | 7.16 | 2.4 | 0.0 | 76.47 | 0.64 | 0.0 | -60.98 | 0 | 0 | 0 | 5.99 | 12.38 | 19.56 | 0.62 | 6.9 | 58.97 | 4.84 | 14.96 | 4.31 | 21.30 | 10.01 | 0.32 | 6.61 | 5.09 | 55.53 | 0.19 | -20.83 | -38.71 | 3.06 | -4.97 | 13.33 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.44 | 0.0 | 3.83 | 1.2 | 0.0 | 44.58 | 1.55 | 64.89 | 171.93 | 5.2 | 13.54 | 38.3 | -0.61 | 30.68 | 50.0 | 0.94 | 1466.67 | 244.62 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.59 | 12.43 | 34.01 | 2.4 | 10.6 | 179.07 | 0.64 | 0.0 | -60.98 | 0 | 0 | 0 | 5.33 | -6.98 | -17.11 | 0.58 | 81.25 | 262.5 | 4.21 | -14.43 | -33.07 | 19.37 | -10.1 | -33.07 | 6.29 | 36.15 | 75.7 | 0.24 | -11.11 | -29.41 | 3.22 | -4.73 | 12.59 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.44 | 3.83 | 3.83 | 1.2 | 44.58 | 44.58 | 0.94 | -23.58 | 394.74 | 4.58 | 3.62 | 35.91 | -0.88 | 1.12 | 22.81 | 0.06 | -82.35 | 106.32 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.64 | -3.41 | -5.45 | 2.17 | 0.93 | 99.08 | 0.64 | -60.98 | -60.98 | 0 | 0 | 0 | 5.73 | 1.06 | 25.11 | 0.32 | -3.03 | 1500.0 | 4.92 | -2.96 | 19.42 | 21.54 | -7.84 | 3.94 | 4.62 | -0.43 | 2.67 | 0.27 | -6.9 | -25.0 | 3.38 | 33.07 | 11.92 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.35 | 0.0 | 1.29 | 0.83 | 0.0 | 23.88 | 1.23 | 35.16 | 261.76 | 4.42 | 7.8 | 32.73 | -0.89 | 26.45 | 8.25 | 0.34 | 213.33 | 153.97 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.91 | 6.89 | -11.02 | 2.15 | 58.09 | 1.42 | 1.64 | 0.0 | 156.25 | 0 | 0 | 0 | 5.67 | 13.17 | -2.74 | 0.33 | -15.38 | 13.79 | 5.07 | 9.27 | -6.63 | 23.37 | 10.07 | -17.26 | 4.64 | 9.18 | 29.61 | 0.29 | -6.45 | -21.62 | 2.54 | -5.93 | -39.23 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.35 | 0.0 | 1.29 | 0.83 | 0.0 | 23.88 | 0.91 | 59.65 | 184.38 | 4.1 | 9.04 | 23.87 | -1.21 | 0.82 | -42.35 | -0.3 | 53.85 | 43.4 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.4 | 15.44 | -23.87 | 1.36 | 58.14 | -45.6 | 1.64 | 0.0 | 156.25 | 0 | 0 | 0 | 5.01 | -22.08 | 2.24 | 0.39 | 143.75 | 39.29 | 4.64 | -26.23 | 7.91 | 21.24 | -26.6 | -8.59 | 4.25 | 18.72 | 11.84 | 0.31 | -8.82 | -43.64 | 2.7 | -5.59 | -37.79 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.35 | 0.0 | 1.29 | 0.83 | 0.0 | 23.88 | 0.57 | 200.0 | 2750.0 | 3.76 | 11.57 | 24.92 | -1.22 | -7.02 | -24.49 | -0.65 | 31.58 | 32.29 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.41 | -20.67 | -38.78 | 0.86 | -21.1 | -65.74 | 1.64 | 0.0 | 156.25 | 0 | 0 | 0 | 6.43 | 40.39 | 40.7 | 0.16 | 700.0 | 900.0 | 6.29 | 52.67 | 79.2 | 28.93 | 39.61 | 0 | 3.58 | -20.44 | 10.84 | 0.34 | -5.56 | -40.35 | 2.86 | -5.3 | -36.44 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.35 | 1.29 | 1.29 | 0.83 | 23.88 | 23.88 | 0.19 | -44.12 | 173.08 | 3.37 | 1.2 | 23.44 | -1.14 | -17.53 | -11.76 | -0.95 | -50.79 | 25.78 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.08 | -9.11 | -34.36 | 1.09 | -48.58 | -74.71 | 1.64 | 156.25 | 156.25 | 0 | 0 | 0 | 4.58 | -21.44 | 16.84 | 0.02 | -93.1 | 107.69 | 4.12 | -24.13 | 22.62 | 20.72 | -26.64 | 0 | 4.5 | 25.7 | 63.64 | 0.36 | -2.7 | -42.86 | 3.02 | -27.75 | -35.19 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.32 | 0.0 | 0.43 | 0.67 | 0.0 | 8.06 | 0.34 | 6.25 | 440.0 | 3.33 | 0.6 | 17.67 | -0.97 | -14.12 | 1.02 | -0.63 | -18.87 | 41.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.89 | -8.54 | 4.47 | 2.12 | -15.2 | 112.0 | 0.64 | 0.0 | 0.0 | 0 | 0 | 0 | 5.83 | 18.98 | 13.87 | 0.29 | 3.57 | 81.25 | 5.43 | 26.28 | 36.43 | 28.25 | 21.61 | 0 | 3.58 | -5.79 | 32.59 | 0.37 | -32.73 | -46.38 | 4.18 | -3.69 | -3.24 | 0 | 0 | 0 | 7.7 | 0.0 | 0.0 | 2.32 | 0.0 | 0.43 | 0.67 | 0.0 | 8.06 | 0.32 | 1500.0 | 113.33 | 3.31 | 9.97 | 7.47 | -0.85 | 13.27 | -21.43 | -0.53 | 44.79 | 3.64 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.72 | -7.16 | 0.0 | 2.5 | -0.4 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.9 | 7.22 | 0.0 | 0.28 | 1500.0 | 0.0 | 4.3 | 22.51 | 0.0 | 23.23 | 0 | 0.0 | 3.8 | 17.65 | 0.0 | 0.55 | -3.51 | 0.0 | 4.34 | -3.56 | 0.0 | 0 | 0 | 0.0 | 7.7 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.02 | 107.69 | 0.0 | 3.01 | 10.26 | 0.0 | -0.98 | 3.92 | 0.0 | -0.96 | 25.0 | 0.0 | 0.00 | 0 | 0.0 |
