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) | 4.05 | -45.78 | 1.0 | 25.0 | 1.43 | 64.37 | 0 | 0 | 21.7 | -32.78 | 0.05 | -98.47 | 4.44 | -11.55 | 20.46 | 31.57 | 10.56 | -8.09 | 0 | 0 | 8.18 | 34.76 | 0.68 | -9.33 | 11.98 | 0.0 | 1.57 | 26.61 | 0.04 | 0 | 8.53 | -14.96 | 10.13 | -10.12 | -0.04 | 0 | 8.49 | -15.02 | 0.06 | 15.69 |
| 2022 (9) | 7.47 | 2.33 | 0.8 | 0 | 0.87 | -18.69 | 0 | 0 | 32.28 | 1.38 | 3.27 | 10.1 | 5.02 | -12.54 | 15.55 | -13.74 | 11.49 | 8.09 | 0 | 0 | 6.07 | -26.42 | 0.75 | -1.32 | 11.98 | 0.0 | 1.24 | 31.91 | 0 | 0 | 10.03 | 21.58 | 11.27 | 22.5 | -0.04 | 0 | 9.99 | 19.93 | 0.05 | 31.87 |
| 2021 (8) | 7.3 | 49.28 | 0 | 0 | 1.07 | 0.94 | 0 | 0 | 31.84 | 29.85 | 2.97 | 120.0 | 5.74 | 31.35 | 18.03 | 1.15 | 10.63 | 16.94 | 0 | 0 | 8.25 | -6.57 | 0.76 | 5.56 | 11.98 | 1.01 | 0.94 | 16.05 | 0 | 0 | 8.25 | 39.83 | 9.2 | 37.11 | 0.08 | 14.29 | 8.33 | 39.53 | 0.04 | 16.47 |
| 2020 (7) | 4.89 | 66.33 | 1.5 | -16.67 | 1.06 | 4.95 | 0 | 0 | 24.52 | 20.14 | 1.35 | 285.71 | 4.37 | 10.35 | 17.82 | -8.14 | 9.09 | -4.21 | 0 | 0 | 8.83 | -5.26 | 0.72 | 4.35 | 11.86 | 0.59 | 0.81 | 5.19 | 0 | 0 | 5.9 | 26.34 | 6.71 | 22.45 | 0.07 | 133.33 | 5.97 | 27.02 | 0.03 | 16.14 |
| 2019 (6) | 2.94 | -30.17 | 1.8 | 20.0 | 1.01 | 119.57 | 0 | 0 | 20.41 | -27.34 | 0.35 | -85.42 | 3.96 | -17.15 | 19.40 | 14.02 | 9.49 | -14.58 | 0 | 0 | 9.32 | -9.86 | 0.69 | -6.76 | 11.79 | 10.81 | 0.77 | 45.28 | 0.03 | 0 | 4.67 | -14.15 | 5.48 | -8.36 | 0.03 | 0 | 4.7 | -13.12 | 0.03 | -14.11 |
| 2018 (5) | 4.21 | 9.64 | 1.5 | -31.82 | 0.46 | 0.0 | 0 | 0 | 28.09 | 16.75 | 2.4 | 101.68 | 4.78 | -15.99 | 17.02 | -28.05 | 11.11 | 86.72 | 0 | 0 | 10.34 | -4.26 | 0.74 | -2.63 | 10.64 | 14.66 | 0.53 | 26.19 | 0 | 0 | 5.44 | 54.99 | 5.98 | 52.55 | -0.03 | 0 | 5.41 | 53.26 | 0.03 | -9.83 |
| 2017 (4) | 3.84 | -0.26 | 2.2 | 46.67 | 0.46 | -61.34 | 0 | 0 | 24.06 | 40.95 | 1.19 | 643.75 | 5.69 | 80.06 | 23.65 | 27.75 | 5.95 | 21.18 | 0 | 0 | 10.8 | -5.26 | 0.76 | 7.04 | 9.28 | 0.65 | 0.42 | 5.0 | 0 | 0 | 3.51 | 39.84 | 3.92 | 34.71 | 0.02 | 0 | 3.53 | 40.64 | 0.04 | 13.76 |
| 2016 (3) | 3.85 | 31.85 | 1.5 | -44.44 | 1.19 | 91.94 | 0 | 0 | 17.07 | -2.79 | 0.16 | -68.63 | 3.16 | -19.18 | 18.51 | -16.86 | 4.91 | -8.05 | 0 | 0 | 11.4 | 114.29 | 0.71 | 0.0 | 9.22 | 1.65 | 0.4 | 14.29 | 0 | 0 | 2.51 | -4.92 | 2.91 | -2.35 | 0 | 0 | 2.51 | -4.92 | 0.03 | 18.46 |
| 2015 (2) | 2.92 | 0 | 2.7 | 0 | 0.62 | 0 | 0 | 0 | 17.56 | 0 | 0.51 | 0 | 3.91 | 0 | 22.27 | 0 | 5.34 | 0 | 0 | 0 | 5.32 | 0 | 0.71 | 0 | 9.07 | 0 | 0.35 | 0 | 0 | 0 | 2.64 | 0 | 2.98 | 0 | 0 | 0 | 2.64 | 0 | 0.03 | 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) | 5.17 | 4.87 | 58.59 | 0.8 | 0.0 | -57.89 | 1.34 | -4.29 | -4.96 | 0 | 0 | 0 | 5.98 | 2.57 | 17.72 | 0.24 | -11.11 | 41.18 | 4.08 | -8.52 | -7.69 | 18.69 | -12.29 | -1.18 | 9.08 | -0.77 | -18.57 | 0 | 0 | 0 | 10.95 | -2.67 | 81.59 | 0.69 | 2.99 | 0.0 | 11.98 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 8.68 | 2.84 | 2.0 | 10.29 | 2.39 | 1.68 | -0.05 | -400.0 | 50.0 | 8.63 | 2.37 | 2.62 | 0.07 | 0.22 | 10.88 |
| 24Q2 (19) | 4.93 | -11.01 | 38.87 | 0.8 | -55.56 | -46.67 | 1.4 | -1.41 | 35.92 | 0 | 0 | 0 | 5.83 | 28.41 | 3.74 | 0.27 | 217.39 | 250.0 | 4.46 | 21.86 | 6.7 | 21.31 | 20.64 | 33.82 | 9.15 | -7.76 | -15.9 | 0 | 0 | 0 | 11.25 | 43.49 | 102.34 | 0.67 | -1.47 | -4.29 | 11.98 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 8.44 | 3.3 | 1.2 | 10.05 | 2.76 | 1.01 | -0.01 | -110.0 | 80.0 | 8.43 | 1.93 | 1.69 | 0.07 | 2.9 | 16.36 |
| 24Q1 (18) | 5.54 | 36.79 | -27.68 | 1.8 | 80.0 | 20.0 | 1.42 | -0.7 | 51.06 | 0 | 0 | 0 | 4.54 | -17.15 | -17.75 | -0.23 | -2400.0 | -483.33 | 3.66 | -17.57 | -10.73 | 17.66 | -13.67 | 25.98 | 9.92 | -6.06 | -11.43 | 0 | 0 | 0 | 7.84 | -4.16 | 35.17 | 0.68 | 0.0 | -5.56 | 11.98 | 0.0 | 0.0 | 1.57 | 0.0 | 26.61 | 0.04 | 0.0 | 0 | 8.17 | -4.22 | -8.1 | 9.78 | -3.46 | -3.46 | 0.1 | 350.0 | 433.33 | 8.27 | -2.59 | -6.66 | 0.06 | 6.46 | 18.68 |
| 23Q4 (17) | 4.05 | 24.23 | -45.78 | 1.0 | -47.37 | 25.0 | 1.43 | 1.42 | 64.37 | 0 | 0 | 0 | 5.48 | 7.87 | -23.36 | 0.01 | -94.12 | -97.87 | 4.44 | 0.45 | -11.55 | 20.46 | 8.18 | 31.57 | 10.56 | -5.29 | -8.09 | 0 | 0 | 0 | 8.18 | 35.66 | 34.76 | 0.68 | -1.45 | -9.33 | 11.98 | 0.0 | 0.0 | 1.57 | 0.0 | 26.61 | 0.04 | 0.0 | 0 | 8.53 | 0.24 | -14.96 | 10.13 | 0.1 | -10.12 | -0.04 | 60.0 | 0.0 | 8.49 | 0.95 | -15.02 | 0.06 | 0.99 | 15.69 |
| 23Q3 (16) | 3.26 | -8.17 | -55.46 | 1.9 | 26.67 | 11.76 | 1.41 | 36.89 | 71.95 | 0 | 0 | 0 | 5.08 | -9.61 | -36.18 | 0.17 | 194.44 | -74.24 | 4.42 | 5.74 | -22.59 | 18.91 | 18.77 | 11.56 | 11.15 | 2.48 | -12.34 | 0 | 0 | 0 | 6.03 | 8.45 | -4.59 | 0.69 | -1.43 | -8.0 | 11.98 | 0.0 | 0.0 | 1.57 | 0.0 | 26.61 | 0.04 | 0.0 | 0 | 8.51 | 2.04 | -10.98 | 10.12 | 1.71 | -6.3 | -0.1 | -100.0 | -600.0 | 8.41 | 1.45 | -12.21 | 0.06 | 5.17 | 18.17 |
| 23Q2 (15) | 3.55 | -53.66 | -57.02 | 1.5 | 0.0 | 87.5 | 1.03 | 9.57 | -4.63 | 0 | 0 | 0 | 5.62 | 1.81 | -34.73 | -0.18 | -400.0 | -118.95 | 4.18 | 1.95 | -33.33 | 15.92 | 13.56 | -13.35 | 10.88 | -2.86 | -12.54 | 0 | 0 | 0 | 5.56 | -4.14 | -27.89 | 0.7 | -2.78 | -6.67 | 11.98 | 0.0 | 0.0 | 1.57 | 26.61 | 26.61 | 0.04 | 0 | 0 | 8.34 | -6.19 | -6.19 | 9.95 | -1.78 | -1.78 | -0.05 | -66.67 | -400.0 | 8.29 | -6.43 | -6.64 | 0.06 | 4.96 | 25.91 |
| 23Q1 (14) | 7.66 | 2.54 | 3.23 | 1.5 | 87.5 | 400.0 | 0.94 | 8.05 | -12.15 | 0 | 0 | 0 | 5.52 | -22.8 | -35.51 | 0.06 | -87.23 | -94.92 | 4.1 | -18.33 | -34.82 | 14.02 | -9.84 | -25.43 | 11.2 | -2.52 | -5.56 | 0 | 0 | 0 | 5.8 | -4.45 | -27.32 | 0.72 | -4.0 | -4.0 | 11.98 | 0.0 | 0.0 | 1.24 | 0.0 | 31.91 | 0 | 0 | 0 | 8.89 | -11.37 | 7.89 | 10.13 | -10.12 | 10.35 | -0.03 | 25.0 | -127.27 | 8.86 | -11.31 | 6.11 | 0.05 | 3.78 | 23.49 |
| 22Q4 (13) | 7.47 | 2.05 | 2.33 | 0.8 | -52.94 | 0 | 0.87 | 6.1 | -18.69 | 0 | 0 | 0 | 7.15 | -10.18 | -16.37 | 0.47 | -28.79 | -37.33 | 5.02 | -12.08 | -12.54 | 15.55 | -8.27 | -13.74 | 11.49 | -9.67 | 8.09 | 0 | 0 | 0 | 6.07 | -3.96 | -26.42 | 0.75 | 0.0 | -1.32 | 11.98 | 0.0 | 0.0 | 1.24 | 0.0 | 31.91 | 0 | 0 | 0 | 10.03 | 4.92 | 21.58 | 11.27 | 4.35 | 22.5 | -0.04 | -300.0 | -150.0 | 9.99 | 4.28 | 19.93 | 0.05 | 3.16 | 31.87 |
| 22Q3 (12) | 7.32 | -11.38 | 12.96 | 1.7 | 112.5 | 30.77 | 0.82 | -24.07 | -23.36 | 0 | 0 | 0 | 7.96 | -7.55 | -5.24 | 0.66 | -30.53 | -31.25 | 5.71 | -8.93 | -7.46 | 16.95 | -7.74 | -18.36 | 12.72 | 2.25 | 19.55 | 0 | 0 | 0 | 6.32 | -18.03 | -25.82 | 0.75 | 0.0 | -3.85 | 11.98 | 0.0 | 0.0 | 1.24 | 0.0 | 31.91 | 0 | 0 | 0 | 9.56 | 7.54 | 27.3 | 10.8 | 6.61 | 27.66 | 0.02 | 300.0 | -33.33 | 9.58 | 7.88 | 27.06 | 0.05 | 12.06 | 36.62 |
| 22Q2 (11) | 8.26 | 11.32 | 49.1 | 0.8 | 166.67 | -42.86 | 1.08 | 0.93 | 1.89 | 0 | 0 | 0 | 8.61 | 0.58 | 8.44 | 0.95 | -19.49 | 37.68 | 6.27 | -0.32 | 9.23 | 18.38 | -2.28 | -12.09 | 12.44 | 4.89 | 16.81 | 0 | 0 | 0 | 7.71 | -3.38 | -7.11 | 0.75 | 0.0 | 5.63 | 11.98 | 0.0 | 0.0 | 1.24 | 31.91 | 31.91 | 0 | 0 | 0 | 8.89 | 7.89 | 35.73 | 10.13 | 10.35 | 35.25 | -0.01 | -109.09 | -200.0 | 8.88 | 6.35 | 35.37 | 0.04 | 2.94 | 25.83 |
| 22Q1 (10) | 7.42 | 1.64 | 53.62 | 0.3 | 0 | -80.0 | 1.07 | 0.0 | 0.94 | 0 | 0 | 0 | 8.56 | 0.12 | 23.17 | 1.18 | 57.33 | 107.02 | 6.29 | 9.58 | 22.37 | 18.80 | 4.31 | -5.25 | 11.86 | 11.57 | 20.77 | 0 | 0 | 0 | 7.98 | -3.27 | -6.78 | 0.75 | -1.32 | 4.17 | 11.98 | 0.0 | 1.01 | 0.94 | 0.0 | 16.05 | 0 | 0 | 0 | 8.24 | -0.12 | 34.86 | 9.18 | -0.22 | 32.66 | 0.11 | 37.5 | 450.0 | 8.35 | 0.24 | 36.22 | 0.04 | 10.82 | 24.59 |
| 21Q4 (9) | 7.3 | 12.65 | 49.28 | 0 | -100.0 | -100.0 | 1.07 | 0.0 | 0.94 | 0 | 0 | 0 | 8.55 | 1.79 | 33.18 | 0.75 | -21.88 | 44.23 | 5.74 | -6.97 | 31.35 | 18.03 | -13.19 | 1.15 | 10.63 | -0.09 | 16.94 | 0 | 0 | 0 | 8.25 | -3.17 | -6.57 | 0.76 | -2.56 | 5.56 | 11.98 | 0.0 | 1.01 | 0.94 | 0.0 | 16.05 | 0 | 0 | 0 | 8.25 | 9.85 | 39.83 | 9.2 | 8.75 | 37.11 | 0.08 | 166.67 | 14.29 | 8.33 | 10.48 | 39.53 | 0.04 | 6.88 | 16.47 |
| 21Q3 (8) | 6.48 | 16.97 | 39.66 | 1.3 | -7.14 | -56.67 | 1.07 | 0.94 | 0.94 | 0 | 0 | 0 | 8.4 | 5.79 | 36.59 | 0.96 | 39.13 | 152.63 | 6.17 | 7.49 | 33.26 | 20.77 | -0.65 | 3.34 | 10.64 | -0.09 | 8.79 | 0 | 0 | 0 | 8.52 | 2.65 | -4.27 | 0.78 | 9.86 | 8.33 | 11.98 | 0.0 | 1.01 | 0.94 | 0.0 | 16.05 | 0 | 0 | 0 | 7.51 | 14.66 | 39.59 | 8.46 | 12.95 | 36.67 | 0.03 | 200.0 | 0 | 7.54 | 14.94 | 40.15 | 0.04 | 3.21 | 14.63 |
| 21Q2 (7) | 5.54 | 14.7 | 45.03 | 1.4 | -6.67 | -65.0 | 1.06 | 0.0 | 4.95 | 0 | 0 | 0 | 7.94 | 14.24 | 24.45 | 0.69 | 21.05 | 109.09 | 5.74 | 11.67 | 20.08 | 20.90 | 5.33 | 0 | 10.65 | 8.45 | 5.45 | 0 | 0 | 0 | 8.3 | -3.04 | -6.32 | 0.71 | -1.39 | 1.43 | 11.98 | 1.01 | 1.01 | 0.94 | 16.05 | 16.05 | 0 | 0 | 0 | 6.55 | 7.2 | 31.0 | 7.49 | 8.24 | 28.92 | 0.01 | -50.0 | -50.0 | 6.56 | 7.01 | 30.68 | 0.04 | 1.93 | 12.91 |
| 21Q1 (6) | 4.83 | -1.23 | 54.81 | 1.5 | 0.0 | -50.0 | 1.06 | 0.0 | 4.95 | 0 | 0 | 0 | 6.95 | 8.26 | 24.78 | 0.57 | 9.62 | 338.46 | 5.14 | 17.62 | 15.77 | 19.85 | 11.35 | 0 | 9.82 | 8.03 | -1.6 | 0 | 0 | 0 | 8.56 | -3.06 | -5.62 | 0.72 | 0.0 | 7.46 | 11.86 | 0.0 | 0.59 | 0.81 | 0.0 | 5.19 | 0 | 0 | -100.0 | 6.11 | 3.56 | 28.63 | 6.92 | 3.13 | 24.68 | 0.02 | -71.43 | 100.0 | 6.13 | 2.68 | 28.78 | 0.03 | 3.59 | 15.9 |
| 20Q4 (5) | 4.89 | 5.39 | 66.33 | 1.5 | -50.0 | -16.67 | 1.06 | 0.0 | 4.95 | 0 | 0 | 0 | 6.42 | 4.39 | 29.96 | 0.52 | 36.84 | 5300.0 | 4.37 | -5.62 | 10.35 | 17.82 | -11.31 | 0 | 9.09 | -7.06 | -4.21 | 0 | 0 | 0 | 8.83 | -0.79 | -5.26 | 0.72 | 0.0 | 4.35 | 11.86 | 0.0 | 0.59 | 0.81 | 0.0 | 5.19 | 0 | 0 | -100.0 | 5.9 | 9.67 | 26.34 | 6.71 | 8.4 | 22.45 | 0.07 | 0 | 133.33 | 5.97 | 10.97 | 27.02 | 0.03 | 5.19 | 16.14 |
| 20Q3 (4) | 4.64 | 21.47 | 0.0 | 3.0 | -25.0 | 0.0 | 1.06 | 4.95 | 0.0 | 0 | 0 | 0.0 | 6.15 | -3.61 | 0.0 | 0.38 | 15.15 | 0.0 | 4.63 | -3.14 | 0.0 | 20.10 | 0 | 0.0 | 9.78 | -3.17 | 0.0 | 0 | 0 | 0.0 | 8.9 | 0.45 | 0.0 | 0.72 | 2.86 | 0.0 | 11.86 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.38 | 7.6 | 0.0 | 6.19 | 6.54 | 0.0 | 0 | -100.0 | 0.0 | 5.38 | 7.17 | 0.0 | 0.03 | 1.66 | 0.0 |
