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) | 5.01 | 94.94 | 4.28 | 2.39 | 0.16 | 33.33 | 0 | 0 | 5.29 | -20.33 | -0.15 | 0 | 1.65 | -6.25 | 31.19 | 17.67 | 1.06 | -13.82 | 0.46 | 0.0 | 1.41 | 464.0 | 0.07 | -36.36 | 8.49 | 0.0 | 0.84 | 0.0 | 0.31 | 0.0 | 0.5 | -25.37 | 1.66 | -8.79 | -0.02 | 0 | 0.48 | -28.36 | 0.01 | -48.76 |
| 2022 (9) | 2.57 | -34.27 | 4.18 | 161.25 | 0.12 | -94.34 | 0 | 0 | 6.64 | -12.86 | -0.14 | 0 | 1.76 | -12.44 | 26.51 | 0.49 | 1.23 | -5.38 | 0.46 | 318.18 | 0.25 | -32.43 | 0.11 | 266.67 | 8.49 | 14.27 | 0.84 | 37.7 | 0.31 | 0.0 | 0.67 | -72.76 | 1.82 | -46.15 | 0 | 0 | 0.67 | -72.43 | 0.01 | -46.89 |
| 2021 (8) | 3.91 | 20.68 | 1.6 | -40.52 | 2.12 | 21100.0 | 0 | 0 | 7.62 | -8.74 | 2.51 | 1294.44 | 2.01 | -14.47 | 26.38 | -6.27 | 1.3 | 23.81 | 0.11 | -21.43 | 0.37 | -84.9 | 0.03 | -50.0 | 7.43 | -1.2 | 0.61 | 3.39 | 0.31 | 0.0 | 2.46 | 602.86 | 3.38 | 170.4 | -0.03 | 0 | 2.43 | 1418.75 | 0.02 | 0 |
| 2020 (7) | 3.24 | 0.93 | 2.69 | 7.6 | 0.01 | 0 | 0 | 0 | 8.35 | -15.91 | 0.18 | -41.94 | 2.35 | -4.47 | 28.14 | 13.6 | 1.05 | -23.36 | 0.14 | 250.0 | 2.45 | 26.94 | 0.06 | -33.33 | 7.52 | 0.0 | 0.59 | 5.36 | 0.31 | 0.0 | 0.35 | -35.19 | 1.25 | -11.35 | -0.19 | 0 | 0.16 | -54.29 | 0.00 | 0 |
| 2019 (6) | 3.21 | 45.25 | 2.5 | 19.05 | 0 | 0 | 0 | 0 | 9.93 | -8.39 | 0.31 | 14.81 | 2.46 | -20.9 | 24.77 | -13.65 | 1.37 | -2.84 | 0.04 | 0 | 1.93 | 0 | 0.09 | -18.18 | 7.52 | 0.0 | 0.56 | 5.66 | 0.31 | 0.0 | 0.54 | 1.89 | 1.41 | 2.92 | -0.19 | 0 | 0.35 | 16.67 | 0.00 | 0 |
| 2018 (5) | 2.21 | 22.1 | 2.1 | 7.69 | 0 | 0 | 0 | 0 | 10.84 | -1.54 | 0.27 | 42.11 | 3.11 | -9.33 | 28.69 | -7.91 | 1.41 | -3.42 | 0 | 0 | 0 | 0 | 0.11 | -42.11 | 7.52 | 1.08 | 0.53 | 3.92 | 0.31 | 0.0 | 0.53 | 140.91 | 1.37 | 30.48 | -0.23 | 0 | 0.3 | 57.89 | 0.00 | 0 |
| 2017 (4) | 1.81 | -26.42 | 1.95 | 19400.0 | 0 | 0 | 0 | 0 | 11.01 | 1.66 | 0.19 | -44.12 | 3.43 | 8.54 | 31.15 | 6.77 | 1.46 | -7.01 | 0 | 0 | 0 | 0 | 0.19 | -5.0 | 7.44 | 0.0 | 0.51 | 6.25 | 0.31 | 0.0 | 0.22 | -29.03 | 1.05 | -4.55 | -0.03 | 0 | 0.19 | -36.67 | 0.00 | 0 |
| 2016 (3) | 2.46 | -22.4 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 10.83 | -1.19 | 0.34 | -19.05 | 3.16 | 14.49 | 29.18 | 15.87 | 1.57 | 12.95 | 0 | 0 | 0 | 0 | 0.2 | -20.0 | 7.44 | 1.64 | 0.48 | 9.09 | 0.31 | 0.0 | 0.31 | -24.39 | 1.1 | -5.17 | -0.01 | 0 | 0.3 | -28.57 | 0.00 | 0 |
| 2015 (2) | 3.17 | 20.08 | 0.01 | -80.0 | 0.06 | 50.0 | 0 | 0 | 10.96 | -14.11 | 0.42 | 13.51 | 2.76 | -17.61 | 25.18 | -4.08 | 1.39 | -13.66 | 0 | 0 | 0 | 0 | 0.25 | -16.67 | 7.32 | 1.95 | 0.44 | 10.0 | 0.31 | 0.0 | 0.41 | -2.38 | 1.16 | 2.65 | 0.01 | 0 | 0.42 | 100.0 | 0.00 | 0 |
| 2014 (1) | 2.64 | 20.0 | 0.05 | -84.85 | 0.04 | 0 | 0 | 0 | 12.76 | -6.38 | 0.37 | -17.78 | 3.35 | -6.69 | 26.25 | -0.32 | 1.61 | -12.97 | 0 | 0 | 0.06 | 0 | 0.3 | -14.29 | 7.18 | 5.43 | 0.4 | 11.11 | 0.31 | 0.0 | 0.42 | 2.44 | 1.13 | 4.63 | -0.21 | 0 | 0.21 | -50.0 | 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) | 5.48 | -7.28 | 14.88 | 4.51 | 0.22 | 19.63 | 0.17 | 0.0 | 21.43 | 0 | 0 | 0 | 1.56 | 6.12 | 8.33 | -0.03 | -105.77 | 70.0 | 1.75 | -6.42 | -0.57 | 30.38 | -8.37 | -5.92 | 1.07 | -0.93 | -8.55 | 0.54 | 3.85 | 25.58 | 1.19 | -3.25 | 20.2 | 0.04 | -20.0 | -42.86 | 8.49 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 1.4 | -2.1 | 204.35 | 2.55 | -1.16 | 58.39 | 0 | 0 | 100.0 | 1.4 | -2.1 | 250.0 | 0.00 | -16.38 | -50.15 |
| 24Q2 (19) | 5.91 | 10.88 | 20.37 | 4.5 | -2.81 | -0.88 | 0.17 | 0.0 | 13.33 | 0 | 0 | 0 | 1.47 | 12.21 | 15.75 | 0.52 | 30.0 | 572.73 | 1.87 | 19.87 | 17.61 | 33.16 | 15.62 | 14.9 | 1.08 | -3.57 | -12.2 | 0.52 | 10.64 | 20.93 | 1.23 | -10.22 | 355.56 | 0.05 | -16.67 | -44.44 | 8.49 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 1.43 | 58.89 | 150.88 | 2.58 | 25.85 | 50.0 | 0 | 100.0 | 100.0 | 1.43 | 62.5 | 169.81 | 0.01 | -19.97 | -72.53 |
| 24Q1 (18) | 5.33 | 6.39 | 48.88 | 4.63 | 8.18 | 6.44 | 0.17 | 6.25 | 41.67 | 0 | 0 | 0 | 1.31 | -7.75 | 13.91 | 0.4 | 900.0 | 1900.0 | 1.56 | -5.45 | 4.0 | 28.68 | -8.24 | 18.72 | 1.12 | 5.66 | -8.2 | 0.47 | 2.17 | -2.08 | 1.37 | -2.84 | 552.38 | 0.06 | -14.29 | -40.0 | 8.49 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.9 | 80.0 | 30.43 | 2.05 | 23.49 | 11.41 | -0.02 | 0.0 | -200.0 | 0.88 | 83.33 | 23.94 | 0.01 | -3.59 | -68.27 |
| 23Q4 (17) | 5.01 | 5.03 | 94.94 | 4.28 | 13.53 | 2.39 | 0.16 | 14.29 | 33.33 | 0 | 0 | 0 | 1.42 | -1.39 | -10.69 | 0.04 | 140.0 | 122.22 | 1.65 | -6.25 | -6.25 | 31.25 | -3.23 | 18.08 | 1.06 | -9.4 | -13.82 | 0.46 | 6.98 | 0.0 | 1.41 | 42.42 | 464.0 | 0.07 | 0.0 | -36.36 | 8.49 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.5 | 8.7 | -25.37 | 1.66 | 3.11 | -8.79 | -0.02 | 66.67 | 0 | 0.48 | 20.0 | -28.36 | 0.01 | -22.74 | -48.76 |
| 23Q3 (16) | 4.77 | -2.85 | 33.61 | 3.77 | -16.96 | -21.95 | 0.14 | -6.67 | 16.67 | 0 | 0 | 0 | 1.44 | 13.39 | -4.0 | -0.1 | 9.09 | -176.92 | 1.76 | 10.69 | -12.0 | 32.29 | 11.91 | 10.44 | 1.17 | -4.88 | -15.83 | 0.43 | 0.0 | -20.37 | 0.99 | 266.67 | 253.57 | 0.07 | -22.22 | -41.67 | 8.49 | 0.0 | 0.0 | 0.84 | 0.0 | -2.33 | 0.31 | 0.0 | 0.0 | 0.46 | -19.3 | -44.58 | 1.61 | -6.4 | -19.5 | -0.06 | -50.0 | 0 | 0.4 | -24.53 | -51.81 | 0.01 | -53.92 | -32.62 |
| 23Q2 (15) | 4.91 | 37.15 | 108.94 | 4.54 | 4.37 | 12.1 | 0.15 | 25.0 | 25.0 | 0 | 0 | 0 | 1.27 | 10.43 | -35.53 | -0.11 | -650.0 | -1200.0 | 1.59 | 6.0 | -34.02 | 28.86 | 19.47 | -17.26 | 1.23 | 0.82 | -20.13 | 0.43 | -10.42 | 59.26 | 0.27 | 28.57 | -12.9 | 0.09 | -10.0 | -35.71 | 8.49 | 0.0 | 0.0 | 0.84 | 0.0 | -2.33 | 0.31 | 0.0 | 0.0 | 0.57 | -17.39 | -18.57 | 1.72 | -6.52 | -8.02 | -0.04 | -300.0 | -33.33 | 0.53 | -25.35 | -20.9 | 0.02 | -7.55 | 0 |
| 23Q1 (14) | 3.58 | 39.3 | -4.53 | 4.35 | 4.07 | 43.56 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 1.15 | -27.67 | -27.67 | 0.02 | 111.11 | 120.0 | 1.5 | -14.77 | -21.47 | 24.15 | -8.73 | -12.87 | 1.22 | -0.81 | -11.59 | 0.48 | 4.35 | 380.0 | 0.21 | -16.0 | -38.24 | 0.1 | -9.09 | 150.0 | 8.49 | 0.0 | 14.27 | 0.84 | 0.0 | 37.7 | 0.31 | 0.0 | 0.0 | 0.69 | 2.99 | -70.76 | 1.84 | 1.1 | -43.9 | 0.02 | 0 | 166.67 | 0.71 | 5.97 | -69.53 | 0.02 | 55.69 | -20.85 |
| 22Q4 (13) | 2.57 | -28.01 | -34.27 | 4.18 | -13.46 | 161.25 | 0.12 | 0.0 | -94.34 | 0 | 0 | 0 | 1.59 | 6.0 | -10.67 | -0.18 | -238.46 | -129.03 | 1.76 | -12.0 | -12.44 | 26.47 | -9.49 | 0.33 | 1.23 | -11.51 | -5.38 | 0.46 | -14.81 | 318.18 | 0.25 | -10.71 | -32.43 | 0.11 | -8.33 | 266.67 | 8.49 | 0.0 | 14.27 | 0.84 | -2.33 | 37.7 | 0.31 | 0.0 | 0.0 | 0.67 | -19.28 | -72.76 | 1.82 | -9.0 | -46.15 | 0 | 0 | 100.0 | 0.67 | -19.28 | -72.43 | 0.01 | 1.59 | -46.89 |
| 22Q3 (12) | 3.57 | 51.91 | -28.6 | 4.83 | 19.26 | 93.98 | 0.12 | 0.0 | -94.26 | 0 | 0 | 0 | 1.5 | -23.86 | -4.46 | 0.13 | 1200.0 | 333.33 | 2.0 | -17.01 | 1.52 | 29.24 | -16.16 | 20.67 | 1.39 | -9.74 | 6.11 | 0.54 | 100.0 | 350.0 | 0.28 | -9.68 | -30.0 | 0.12 | -14.29 | 200.0 | 8.49 | 0.0 | 12.9 | 0.86 | 0.0 | 40.98 | 0.31 | 0.0 | 0.0 | 0.83 | 18.57 | -59.51 | 2.0 | 6.95 | -32.66 | 0 | 100.0 | 100.0 | 0.83 | 23.88 | -55.38 | 0.01 | 0 | 0 |
| 22Q2 (11) | 2.35 | -37.33 | -49.68 | 4.05 | 33.66 | 156.33 | 0.12 | 0.0 | -94.15 | 0 | 0 | 0 | 1.97 | 23.9 | 1.03 | 0.01 | 110.0 | 103.03 | 2.41 | 26.18 | 5.7 | 34.88 | 25.81 | 37.67 | 1.54 | 11.59 | 12.41 | 0.27 | 170.0 | 92.86 | 0.31 | -8.82 | -27.91 | 0.14 | 250.0 | 250.0 | 8.49 | 14.27 | 12.9 | 0.86 | 40.98 | 45.76 | 0.31 | 0.0 | 0.0 | 0.7 | -70.34 | -68.33 | 1.87 | -42.99 | -39.87 | -0.03 | 0.0 | 84.21 | 0.67 | -71.24 | -66.83 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 3.75 | -4.09 | -40.0 | 3.03 | 89.38 | 15.65 | 0.12 | -94.34 | -94.03 | 0 | 0 | 0 | 1.59 | -10.67 | -31.47 | -0.1 | -116.13 | -104.55 | 1.91 | -4.98 | -20.75 | 27.72 | 5.09 | 1.22 | 1.38 | 6.15 | 25.45 | 0.1 | -9.09 | -33.33 | 0.34 | -8.11 | -26.09 | 0.04 | 33.33 | -20.0 | 7.43 | 0.0 | -1.2 | 0.61 | 0.0 | 3.39 | 0.31 | 0.0 | 0.0 | 2.36 | -4.07 | -7.45 | 3.28 | -2.96 | -4.93 | -0.03 | 0.0 | 84.21 | 2.33 | -4.12 | -1.27 | 0.03 | 4.46 | 0 |
| 21Q4 (9) | 3.91 | -21.8 | 20.68 | 1.6 | -35.74 | -40.52 | 2.12 | 1.44 | 21100.0 | 0 | 0 | 0 | 1.78 | 13.38 | -22.27 | 0.62 | 1966.67 | 616.67 | 2.01 | 2.03 | -14.47 | 26.38 | 8.86 | -6.27 | 1.3 | -0.76 | 23.81 | 0.11 | -8.33 | -21.43 | 0.37 | -7.5 | -84.9 | 0.03 | -25.0 | -50.0 | 7.43 | -1.2 | -1.2 | 0.61 | 0.0 | 3.39 | 0.31 | 0.0 | 0.0 | 2.46 | 20.0 | 602.86 | 3.38 | 13.8 | 170.4 | -0.03 | 84.21 | 84.21 | 2.43 | 30.65 | 1418.75 | 0.02 | 0 | 0 |
| 21Q3 (8) | 5.0 | 7.07 | 25.0 | 2.49 | 57.59 | -21.94 | 2.09 | 1.95 | 0 | 0 | 0 | 0 | 1.57 | -19.49 | -35.66 | 0.03 | 109.09 | -88.46 | 1.97 | -13.6 | -19.92 | 24.23 | -4.35 | -15.98 | 1.31 | -4.38 | -1.5 | 0.12 | -14.29 | 100.0 | 0.4 | -6.98 | -79.49 | 0.04 | 0.0 | -42.86 | 7.52 | 0.0 | 0.0 | 0.61 | 3.39 | 3.39 | 0.31 | 0.0 | 0.0 | 2.05 | -7.24 | 355.56 | 2.97 | -4.5 | 120.0 | -0.19 | 0.0 | 0.0 | 1.86 | -7.92 | 615.38 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.67 | -25.28 | 50.16 | 1.58 | -39.69 | -21.0 | 2.05 | 1.99 | 0 | 0 | 0 | 0 | 1.95 | -15.95 | 11.43 | -0.33 | -115.0 | -430.0 | 2.28 | -5.39 | 7.04 | 25.33 | -7.5 | 0 | 1.37 | 24.55 | 7.03 | 0.14 | -6.67 | 250.0 | 0.43 | -6.52 | -77.95 | 0.04 | -20.0 | -50.0 | 7.52 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 2.21 | -13.33 | 1127.78 | 3.11 | -9.86 | 185.32 | -0.19 | 0.0 | 5.0 | 2.02 | -14.41 | 10200.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.25 | 92.9 | 80.64 | 2.62 | -2.6 | 9.17 | 2.01 | 20000.0 | 0 | 0 | 0 | 0 | 2.32 | 1.31 | 24.06 | 2.2 | 1933.33 | 3766.67 | 2.41 | 2.55 | 10.55 | 27.39 | -2.69 | 0 | 1.1 | 4.76 | -20.86 | 0.15 | 7.14 | 275.0 | 0.46 | -81.22 | -76.29 | 0.05 | -16.67 | -37.5 | 7.52 | 0.0 | 0.0 | 0.59 | 0.0 | 5.36 | 0.31 | 0.0 | 0.0 | 2.55 | 628.57 | 431.25 | 3.45 | 176.0 | 155.56 | -0.19 | 0.0 | 0.0 | 2.36 | 1375.0 | 713.79 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.24 | -19.0 | 0.93 | 2.69 | -15.67 | 7.6 | 0.01 | 0 | 0 | 0 | 0 | 0 | 2.29 | -6.15 | -7.29 | -0.12 | -146.15 | -170.59 | 2.35 | -4.47 | -4.47 | 28.14 | -2.41 | 0 | 1.05 | -21.05 | -23.36 | 0.14 | 133.33 | 250.0 | 2.45 | 25.64 | 26.94 | 0.06 | -14.29 | -33.33 | 7.52 | 0.0 | 0.0 | 0.59 | 0.0 | 5.36 | 0.31 | 0.0 | 0.0 | 0.35 | -22.22 | -35.19 | 1.25 | -7.41 | -11.35 | -0.19 | 0.0 | 0.0 | 0.16 | -38.46 | -54.29 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.0 | 28.62 | 0.0 | 3.19 | 59.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.44 | 39.43 | 0.0 | 0.26 | 160.0 | 0.0 | 2.46 | 15.49 | 0.0 | 28.84 | 0 | 0.0 | 1.33 | 3.91 | 0.0 | 0.06 | 50.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.07 | -12.5 | 0.0 | 7.52 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.45 | 150.0 | 0.0 | 1.35 | 23.85 | 0.0 | -0.19 | 5.0 | 0.0 | 0.26 | 1400.0 | 0.0 | 0.00 | 0 | 0.0 |
