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) | 5.69 | -10.39 | 0 | 0 | 0.15 | -11.76 | 0 | 0 | 13.67 | -4.61 | 2.68 | -17.28 | 2.58 | 1.98 | 18.87 | 6.9 | 2.24 | -11.81 | 0.11 | -8.33 | 1.62 | -17.35 | 0.58 | -6.45 | 5.48 | 10.93 | 3.06 | 11.68 | 0.52 | -32.47 | 5.99 | 1.7 | 9.56 | 1.7 | -0.55 | 0 | 5.44 | 1.3 | 0.00 | 0 |
| 2022 (9) | 6.35 | 15.45 | 0 | 0 | 0.17 | 70.0 | 0 | 0 | 14.33 | 12.57 | 3.24 | 17.39 | 2.53 | 4.98 | 17.66 | -6.74 | 2.54 | 20.95 | 0.12 | -14.29 | 1.96 | -19.01 | 0.62 | 0.0 | 4.94 | 11.01 | 2.74 | 10.93 | 0.77 | 28.33 | 5.89 | 6.9 | 9.4 | 9.56 | -0.52 | 0 | 5.37 | 13.29 | 0.00 | 0 |
| 2021 (8) | 5.5 | 4.56 | 0 | 0 | 0.1 | 0 | 0 | 0 | 12.73 | 26.42 | 2.76 | 20.0 | 2.41 | 41.76 | 18.93 | 12.14 | 2.1 | 25.75 | 0.14 | -6.67 | 2.42 | -3.97 | 0.62 | -12.68 | 4.45 | 4.95 | 2.47 | 10.27 | 0.6 | 15.38 | 5.51 | 11.54 | 8.58 | 11.43 | -0.77 | 0 | 4.74 | 9.22 | 0.00 | 0 |
| 2020 (7) | 5.26 | -12.48 | 0.1 | -84.62 | 0 | 0 | 0 | 0 | 10.07 | -9.28 | 2.3 | 7.48 | 1.7 | -10.99 | 16.88 | -1.89 | 1.67 | -12.57 | 0.15 | 25.0 | 2.52 | 0 | 0.71 | -4.05 | 4.24 | 0.0 | 2.24 | 10.89 | 0.52 | 73.33 | 4.94 | 3.78 | 7.7 | 8.91 | -0.6 | 0 | 4.34 | 2.36 | 0.00 | 0 |
| 2019 (6) | 6.01 | 6.0 | 0.65 | 1525.0 | 0 | 0 | 0 | 0 | 11.1 | 1.46 | 2.14 | -0.93 | 1.91 | -1.04 | 17.21 | -2.46 | 1.91 | -12.79 | 0.12 | 0 | 0 | 0 | 0.74 | -10.84 | 4.24 | 4.95 | 2.02 | 11.6 | 0.3 | 15.38 | 4.76 | 2.15 | 7.07 | 5.05 | -0.52 | 0 | 4.24 | -2.75 | 0.00 | 0 |
| 2018 (5) | 5.67 | 19.62 | 0.04 | -78.95 | 0.01 | -50.0 | 0 | 0 | 10.94 | 3.11 | 2.16 | 10.2 | 1.93 | -4.93 | 17.64 | -7.79 | 2.19 | 1.39 | 0 | 0 | 0 | 0 | 0.83 | -5.68 | 4.04 | 0.0 | 1.81 | 12.42 | 0.26 | 30.0 | 4.66 | 6.39 | 6.73 | 8.72 | -0.3 | 0 | 4.36 | 5.83 | 0.00 | 0 |
| 2017 (4) | 4.74 | 1.72 | 0.19 | -20.83 | 0.02 | 0.0 | 0 | 0 | 10.61 | 22.52 | 1.96 | 17.37 | 2.03 | 9.73 | 19.13 | -10.44 | 2.16 | 20.67 | 0 | 0 | 0.01 | -66.67 | 0.88 | -3.3 | 4.04 | 4.94 | 1.61 | 11.81 | 0.2 | 66.67 | 4.38 | 9.23 | 6.19 | 10.93 | -0.26 | 0 | 4.12 | 8.14 | 0.00 | 0 |
| 2016 (3) | 4.66 | -17.38 | 0.24 | 20.0 | 0.02 | 0 | 0 | 0 | 8.66 | 4.46 | 1.67 | 26.52 | 1.85 | 22.52 | 21.36 | 17.28 | 1.79 | 5.29 | 0 | 0 | 0.03 | 0 | 0.91 | 213.79 | 3.85 | 2.12 | 1.44 | 9.92 | 0.12 | 0.0 | 4.01 | 11.08 | 5.58 | 10.71 | -0.2 | 0 | 3.81 | 2.42 | 0.00 | 0 |
| 2015 (2) | 5.64 | 8.25 | 0.2 | 0 | 0 | 0 | 0 | 0 | 8.29 | -9.5 | 1.32 | -31.61 | 1.51 | -20.53 | 18.21 | -12.19 | 1.7 | -9.09 | 0 | 0 | 0 | 0 | 0.29 | 123.08 | 3.77 | 1.89 | 1.31 | 16.96 | 0.12 | 0.0 | 3.61 | -8.84 | 5.04 | -3.08 | 0.11 | -38.89 | 3.72 | -10.14 | 0.00 | 0 |
| 2014 (1) | 5.21 | 107.57 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 9.16 | 13.23 | 1.93 | 17.68 | 1.9 | 23.38 | 20.74 | 8.96 | 1.87 | 10.0 | 0 | 0 | 0.11 | -54.17 | 0.13 | 62.5 | 3.7 | 15.62 | 1.12 | 17.89 | 0.12 | 0.0 | 3.96 | 19.28 | 5.2 | 18.18 | 0.18 | 800.0 | 4.14 | 23.95 | 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) | 6.36 | -13.47 | 9.28 | 0.4 | 0 | 0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 3.02 | -12.97 | -14.45 | 0.51 | -30.14 | -41.38 | 2.12 | -10.55 | -22.34 | 16.30 | -7.04 | -18.29 | 2.47 | 3.35 | 1.65 | 0.09 | -10.0 | -18.18 | 1.5 | -2.6 | -9.09 | 0.56 | -1.75 | -8.2 | 5.59 | 0.0 | 2.01 | 3.32 | 0.0 | 8.5 | 0.55 | 0.0 | 5.77 | 5.27 | 10.71 | -2.23 | 9.15 | 5.9 | 2.01 | -0.33 | -3.12 | 13.16 | 4.94 | 11.26 | -1.4 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.35 | 17.98 | -2.0 | 0 | 0 | 0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 3.47 | 13.03 | 3.89 | 0.73 | 14.06 | 7.35 | 2.37 | 1.28 | -9.2 | 17.53 | 0.31 | -1.34 | 2.39 | 4.37 | 0.42 | 0.1 | -9.09 | -9.09 | 1.54 | -2.53 | -8.88 | 0.57 | 0.0 | -8.06 | 5.59 | 2.01 | 2.01 | 3.32 | 8.5 | 8.5 | 0.55 | 5.77 | 5.77 | 4.76 | -28.21 | 5.31 | 8.64 | -15.38 | 6.8 | -0.32 | 13.51 | 39.62 | 4.44 | -29.07 | 11.28 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.23 | 9.49 | -12.99 | 0 | 0 | 0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 3.07 | -11.01 | -8.08 | 0.64 | 6.67 | 20.75 | 2.34 | -9.3 | -9.65 | 17.48 | -7.47 | -0.61 | 2.29 | 2.23 | -4.58 | 0.11 | 0.0 | -8.33 | 1.58 | -2.47 | -8.67 | 0.57 | -1.72 | -5.0 | 5.48 | 0.0 | 10.93 | 3.06 | 0.0 | 11.68 | 0.52 | 0.0 | -32.47 | 6.63 | 10.68 | 3.27 | 10.21 | 6.8 | 2.82 | -0.37 | 32.73 | 24.49 | 6.26 | 15.07 | 5.56 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.69 | -2.23 | -10.39 | 0 | 0 | 0 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 3.45 | -2.27 | -0.86 | 0.6 | -31.03 | -10.45 | 2.58 | -5.49 | 1.98 | 18.89 | -5.29 | 7.05 | 2.24 | -7.82 | -11.81 | 0.11 | 0.0 | -8.33 | 1.62 | -1.82 | -17.35 | 0.58 | -4.92 | -6.45 | 5.48 | 0.0 | 10.93 | 3.06 | 0.0 | 11.68 | 0.52 | 0.0 | -32.47 | 5.99 | 11.13 | 1.7 | 9.56 | 6.58 | 1.7 | -0.55 | -44.74 | -5.77 | 5.44 | 8.58 | 1.3 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.82 | -22.4 | 8.38 | 0 | 0 | 0 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 3.53 | 5.69 | -22.08 | 0.87 | 27.94 | -9.38 | 2.73 | 4.6 | -22.88 | 19.94 | 12.24 | -18.43 | 2.43 | 2.1 | -6.18 | 0.11 | 0.0 | -15.38 | 1.65 | -2.37 | -17.5 | 0.61 | -1.61 | 1.67 | 5.48 | 0.0 | 10.93 | 3.06 | 0.0 | 11.68 | 0.52 | 0.0 | -32.47 | 5.39 | 19.25 | 1.13 | 8.97 | 10.88 | 1.36 | -0.38 | 28.3 | 28.3 | 5.01 | 25.56 | 4.38 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.5 | 4.75 | 22.95 | 0 | 0 | 0 | 0.15 | 0.0 | -21.05 | 0 | 0 | 0 | 3.34 | 0.0 | -1.18 | 0.68 | 28.3 | -32.0 | 2.61 | 0.77 | -4.74 | 17.77 | 1.05 | -13.24 | 2.38 | -0.83 | -9.16 | 0.11 | -8.33 | -15.38 | 1.69 | -2.31 | -27.47 | 0.62 | 3.33 | 1.64 | 5.48 | 10.93 | 10.93 | 3.06 | 11.68 | 11.68 | 0.52 | -32.47 | -32.47 | 4.52 | -29.6 | 3.43 | 8.09 | -18.53 | 2.66 | -0.53 | -8.16 | 23.19 | 3.99 | -32.72 | 8.42 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.16 | 12.76 | 49.17 | 0 | 0 | 0 | 0.15 | -11.76 | 0.0 | 0 | 0 | 0 | 3.34 | -4.02 | 13.22 | 0.53 | -20.9 | -13.11 | 2.59 | 2.37 | 0.78 | 17.58 | -0.34 | -10.44 | 2.4 | -5.51 | 4.35 | 0.12 | 0.0 | -14.29 | 1.73 | -11.73 | -27.0 | 0.6 | -3.23 | -3.23 | 4.94 | 0.0 | 11.01 | 2.74 | 0.0 | 10.93 | 0.77 | 0.0 | 28.33 | 6.42 | 9.0 | 4.73 | 9.93 | 5.64 | 8.05 | -0.49 | 5.77 | 24.62 | 5.93 | 10.43 | 8.21 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.35 | 18.25 | 15.45 | 0 | 0 | 0 | 0.17 | 0.0 | 70.0 | 0 | 0 | 0 | 3.48 | -23.18 | -3.87 | 0.67 | -30.21 | 8.06 | 2.53 | -28.53 | 4.98 | 17.64 | -27.83 | -6.88 | 2.54 | -1.93 | 20.95 | 0.12 | -7.69 | -14.29 | 1.96 | -2.0 | -19.01 | 0.62 | 3.33 | 0.0 | 4.94 | 0.0 | 11.01 | 2.74 | 0.0 | 10.93 | 0.77 | 0.0 | 28.33 | 5.89 | 10.51 | 6.9 | 9.4 | 6.21 | 9.56 | -0.52 | 1.89 | 32.47 | 5.37 | 11.88 | 13.29 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.37 | -11.97 | 2.87 | 0 | 0 | 0 | 0.17 | -10.53 | 240.0 | 0 | 0 | 0 | 4.53 | 34.02 | 32.07 | 0.96 | -4.0 | 5.49 | 3.54 | 29.2 | 51.93 | 24.45 | 19.38 | 23.71 | 2.59 | -1.15 | 20.47 | 0.13 | 0.0 | -7.14 | 2.0 | -14.16 | -19.03 | 0.6 | -1.64 | -9.09 | 4.94 | 0.0 | 11.01 | 2.74 | 0.0 | 10.93 | 0.77 | 0.0 | 28.33 | 5.33 | 21.97 | 9.0 | 8.85 | 12.31 | 11.32 | -0.53 | 23.19 | 32.05 | 4.8 | 30.43 | 16.79 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.1 | 27.08 | -4.98 | 0 | 0 | 0 | 0.19 | 26.67 | 0 | 0 | 0 | 0 | 3.38 | 14.58 | 9.39 | 1.0 | 63.93 | 35.14 | 2.74 | 6.61 | 41.24 | 20.48 | 4.3 | 17.8 | 2.62 | 13.91 | 46.37 | 0.13 | -7.14 | -7.14 | 2.33 | -1.69 | -7.54 | 0.61 | -1.61 | -8.96 | 4.94 | 11.01 | 16.51 | 2.74 | 10.93 | 22.32 | 0.77 | 28.33 | 48.08 | 4.37 | -28.71 | -29.17 | 7.88 | -14.25 | -11.76 | -0.69 | -6.15 | 5.48 | 3.68 | -32.85 | -32.35 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.8 | -12.73 | -19.46 | 0 | 0 | -100.0 | 0.15 | 50.0 | 0 | 0 | 0 | 0 | 2.95 | -18.51 | 14.34 | 0.61 | -1.61 | 24.49 | 2.57 | 6.64 | 40.44 | 19.63 | 3.62 | 13.19 | 2.3 | 9.52 | 39.39 | 0.14 | 0.0 | -6.67 | 2.37 | -2.07 | -5.95 | 0.62 | 0.0 | -7.46 | 4.45 | 0.0 | 4.95 | 2.47 | 0.0 | 10.27 | 0.6 | 0.0 | 15.38 | 6.13 | 11.25 | 12.68 | 9.19 | 7.11 | 12.07 | -0.65 | 15.58 | 2.99 | 5.48 | 15.61 | 14.88 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.5 | 5.36 | 4.56 | 0 | 0 | -100.0 | 0.1 | 100.0 | 0 | 0 | 0 | 0 | 3.62 | 5.54 | 34.57 | 0.62 | -31.87 | 0.0 | 2.41 | 3.43 | 41.76 | 18.95 | -4.13 | 12.23 | 2.1 | -2.33 | 25.75 | 0.14 | 0.0 | -6.67 | 2.42 | -2.02 | -3.97 | 0.62 | -6.06 | -12.68 | 4.45 | 0.0 | 4.95 | 2.47 | 0.0 | 10.27 | 0.6 | 0.0 | 15.38 | 5.51 | 12.68 | 11.54 | 8.58 | 7.92 | 11.43 | -0.77 | 1.28 | -28.33 | 4.74 | 15.33 | 9.22 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.22 | -18.69 | 10.36 | 0 | 0 | -100.0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 3.43 | 11.0 | 22.5 | 0.91 | 22.97 | 15.19 | 2.33 | 20.1 | 45.62 | 19.76 | 13.69 | 25.86 | 2.15 | 20.11 | 12.57 | 0.14 | 0.0 | -6.67 | 2.47 | -1.98 | -1.98 | 0.66 | -1.49 | -8.33 | 4.45 | 4.95 | 4.95 | 2.47 | 10.27 | 10.27 | 0.6 | 15.38 | 15.38 | 4.89 | -20.75 | 13.19 | 7.95 | -10.97 | 12.29 | -0.78 | -6.85 | -23.81 | 4.11 | -24.45 | 11.38 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.42 | 7.72 | 27.89 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.09 | 19.77 | 24.6 | 0.74 | 51.02 | 13.85 | 1.94 | 6.01 | 24.36 | 17.38 | 0.22 | 0 | 1.79 | 8.48 | -10.95 | 0.14 | -6.67 | -6.67 | 2.52 | 0.0 | 0.0 | 0.67 | 0.0 | -8.22 | 4.24 | 0.0 | 0.0 | 2.24 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 6.17 | 13.42 | 74.79 | 8.93 | 8.9 | 41.97 | -0.73 | -8.96 | -10.61 | 5.44 | 14.05 | 89.55 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.96 | 13.31 | 20.65 | 0.01 | -90.0 | -98.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.58 | -4.09 | 22.86 | 0.49 | -20.97 | 104.17 | 1.83 | 7.65 | 10.24 | 17.35 | 2.75 | 0 | 1.65 | -1.2 | -12.23 | 0.15 | 0.0 | 7.14 | 2.52 | 0.0 | 0 | 0.67 | -5.63 | -10.67 | 4.24 | 0.0 | 0.0 | 2.24 | 0.0 | 10.89 | 0.52 | 0.0 | 73.33 | 5.44 | 10.12 | 8.8 | 8.2 | 6.49 | 12.18 | -0.67 | -11.67 | -13.56 | 4.77 | 9.91 | 8.16 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.26 | 11.21 | -12.48 | 0.1 | -80.0 | -84.62 | 0 | 0 | 0 | 0 | 0 | 0 | 2.69 | -3.93 | -4.27 | 0.62 | -21.52 | 34.78 | 1.7 | 6.25 | -10.99 | 16.88 | 7.52 | 0 | 1.67 | -12.57 | -12.57 | 0.15 | 0.0 | 25.0 | 2.52 | 0.0 | 0 | 0.71 | -1.39 | -4.05 | 4.24 | 0.0 | 0.0 | 2.24 | 0.0 | 10.89 | 0.52 | 0.0 | 73.33 | 4.94 | 14.35 | 3.78 | 7.7 | 8.76 | 8.91 | -0.6 | 4.76 | -15.38 | 4.34 | 17.62 | 2.36 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.73 | -5.78 | 0.0 | 0.5 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.8 | 12.9 | 0.0 | 0.79 | 21.54 | 0.0 | 1.6 | 2.56 | 0.0 | 15.70 | 0 | 0.0 | 1.91 | -4.98 | 0.0 | 0.15 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 0.72 | -1.37 | 0.0 | 4.24 | 0.0 | 0.0 | 2.24 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 4.32 | 22.38 | 0.0 | 7.08 | 12.56 | 0.0 | -0.63 | 4.55 | 0.0 | 3.69 | 28.57 | 0.0 | 0.00 | 0 | 0.0 |
