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) | 2.11 | -58.05 | 1.22 | 7.96 | 0.8 | -11.11 | 0 | 0 | 34.55 | -18.22 | 1.67 | -46.98 | 8.93 | 21.83 | 25.85 | 48.98 | 8.34 | -19.65 | 0 | 0 | 8.94 | 21.14 | 0.75 | 2.74 | 10.0 | 0.0 | 4.13 | 8.4 | 0.08 | -77.78 | 10.59 | -2.58 | 14.81 | -1.53 | -0.12 | 0 | 10.47 | -2.97 | 0.00 | 0 |
| 2022 (9) | 5.03 | 71.09 | 1.13 | -62.21 | 0.9 | 1700.0 | 0 | 0 | 42.25 | -12.53 | 3.15 | -14.4 | 7.33 | -41.27 | 17.35 | -32.86 | 10.38 | 1.67 | 0 | 0 | 7.38 | 30.62 | 0.73 | 5.8 | 10.0 | 0.0 | 3.81 | 10.76 | 0.36 | 33.33 | 10.87 | 4.82 | 15.04 | 6.74 | -0.08 | 0 | 10.79 | 7.79 | 0.00 | 0 |
| 2021 (8) | 2.94 | 62.43 | 2.99 | 235.96 | 0.05 | 0 | 0 | 0 | 48.3 | 26.34 | 3.68 | 30.96 | 12.48 | 26.06 | 25.84 | -0.22 | 10.21 | 51.48 | 0 | 0 | 5.65 | 0 | 0.69 | -8.0 | 10.0 | 0.0 | 3.44 | 8.86 | 0.27 | 28.57 | 10.37 | 15.35 | 14.09 | 14.0 | -0.36 | 0 | 10.01 | 14.79 | 0.00 | 0 |
| 2020 (7) | 1.81 | -16.2 | 0.89 | -55.05 | 0 | 0 | 0 | 0 | 38.23 | -10.95 | 2.81 | 9.34 | 9.9 | 1.43 | 25.90 | 13.9 | 6.74 | -8.92 | 0 | 0 | 0 | 0 | 0.75 | -8.54 | 10.0 | 0.0 | 3.16 | 8.59 | 0.21 | 950.0 | 8.99 | 6.64 | 12.36 | 8.9 | -0.27 | 0 | 8.72 | 6.08 | 0.00 | 0 |
| 2019 (6) | 2.16 | 2.37 | 1.98 | -39.08 | 0.1 | 0.0 | 0 | 0 | 42.93 | -9.6 | 2.57 | 1.18 | 9.76 | -11.99 | 22.73 | -2.64 | 7.4 | -10.63 | 0 | 0 | 0.3 | -25.0 | 0.82 | -3.53 | 10.0 | 0.0 | 2.91 | 9.81 | 0.02 | 0 | 8.43 | 6.04 | 11.35 | 7.08 | -0.21 | 0 | 8.22 | 3.66 | 0.00 | 0 |
| 2018 (5) | 2.11 | 20.57 | 3.25 | -14.47 | 0.1 | 0 | 0 | 0 | 47.49 | -4.08 | 2.54 | -13.9 | 11.09 | -12.95 | 23.35 | -9.25 | 8.28 | -2.01 | 0 | 0 | 0.4 | 0 | 0.85 | 4.94 | 10.0 | 5.04 | 2.65 | 12.29 | 0 | 0 | 7.95 | 21.75 | 10.6 | 19.37 | -0.02 | 0 | 7.93 | 4.2 | 0.00 | 0 |
| 2017 (4) | 1.75 | 2.94 | 3.8 | 32.87 | 0 | 0 | 0 | 0 | 49.51 | 6.36 | 2.95 | -14.24 | 12.74 | 7.78 | 25.73 | 1.34 | 8.45 | 12.07 | 0 | 0 | 0 | 0 | 0.81 | 1.25 | 9.52 | 0.0 | 2.36 | 17.41 | 0 | 0 | 6.53 | 3.49 | 8.88 | 6.6 | 1.08 | -10.74 | 7.61 | 1.2 | 0.00 | 0 |
| 2016 (3) | 1.7 | -17.07 | 2.86 | -16.13 | 0 | 0 | 0 | 0 | 46.55 | 3.33 | 3.44 | -1.15 | 11.82 | 8.04 | 25.39 | 4.56 | 7.54 | 25.67 | 0 | 0 | 0 | 0 | 0.8 | -5.88 | 9.52 | 7.94 | 2.01 | 20.36 | 0 | 0 | 6.31 | 6.41 | 8.33 | 9.61 | 1.21 | 4.31 | 7.52 | 6.06 | 0.00 | 0 |
| 2015 (2) | 2.05 | 48.55 | 3.41 | -47.13 | 0.71 | 42.0 | 0 | 0 | 45.05 | -9.83 | 3.48 | 94.41 | 10.94 | -11.27 | 24.28 | -1.6 | 6.0 | -8.81 | 0 | 0 | 1.3 | 7.44 | 0.85 | -3.41 | 8.82 | 0.0 | 1.67 | 12.08 | 0 | 0 | 5.93 | 48.62 | 7.6 | 38.69 | 1.16 | -4.13 | 7.09 | 36.35 | 0.00 | 0 |
| 2014 (1) | 1.38 | 30.19 | 6.45 | 2.87 | 0.5 | -20.63 | 0 | 0 | 49.96 | 2.84 | 1.79 | 27.86 | 12.33 | 16.21 | 24.68 | 13.0 | 6.58 | -9.86 | 0 | 0 | 1.21 | 9.01 | 0.88 | 0.0 | 8.82 | 0.0 | 1.49 | 10.37 | 0 | 0 | 3.99 | 28.71 | 5.48 | 14.88 | 1.21 | 28.72 | 5.2 | 28.71 | 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) | 2.46 | -26.13 | 21.18 | 2.58 | -8.19 | 70.86 | 2.22 | 68.18 | 146.67 | 0 | 0 | 0 | 10.58 | -4.43 | 17.56 | 0.55 | -19.12 | -30.38 | 10.21 | -3.04 | 13.57 | 25.36 | -6.84 | -7.92 | 10.25 | -0.19 | 26.23 | 0 | 0 | 0 | 12.66 | 7.65 | 60.25 | 0.76 | -2.56 | -3.8 | 10.0 | 0.0 | 0.0 | 4.29 | 0.0 | 3.87 | 0.12 | 0.0 | 50.0 | 11.21 | 5.16 | 10.55 | 15.63 | 3.72 | 8.92 | 0.06 | -14.29 | 100.0 | 11.27 | 5.03 | 10.82 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.33 | 25.66 | -22.74 | 2.81 | 17.08 | 10.2 | 1.32 | 36.08 | 46.67 | 0 | 0 | 0 | 11.07 | 21.92 | 28.42 | 0.68 | 15.25 | 70.0 | 10.53 | 14.96 | 25.51 | 27.22 | 7.67 | 7.04 | 10.27 | 7.43 | 16.7 | 0 | 0 | 0 | 11.76 | 20.0 | 52.93 | 0.78 | 0.0 | 5.41 | 10.0 | 0.0 | 0.0 | 4.29 | 3.87 | 3.87 | 0.12 | 50.0 | 50.0 | 10.66 | 4.72 | 14.13 | 15.07 | 4.73 | 11.14 | 0.07 | 250.0 | 153.85 | 10.73 | 5.2 | 16.5 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.65 | 25.59 | -36.6 | 2.4 | 96.72 | 321.05 | 0.97 | 21.25 | 7.78 | 0 | 0 | 0 | 9.08 | -4.72 | 22.7 | 0.59 | 28.26 | 2850.0 | 9.16 | 2.58 | 21.97 | 25.28 | -2.18 | 21.7 | 9.56 | 14.63 | -2.05 | 0 | 0 | 0 | 9.8 | 9.62 | 34.25 | 0.78 | 4.0 | 6.85 | 10.0 | 0.0 | 0.0 | 4.13 | 0.0 | 8.4 | 0.08 | 0.0 | -77.78 | 10.18 | -3.87 | 13.24 | 14.39 | -2.84 | 9.35 | 0.02 | 116.67 | 125.0 | 10.2 | -2.58 | 14.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.11 | 3.94 | -58.05 | 1.22 | -19.21 | 7.96 | 0.8 | -11.11 | -11.11 | 0 | 0 | 0 | 9.53 | 5.89 | 25.07 | 0.46 | -41.77 | 757.14 | 8.93 | -0.67 | 21.83 | 25.85 | -6.16 | 48.98 | 8.34 | 2.71 | -19.65 | 0 | 0 | 0 | 8.94 | 13.16 | 21.14 | 0.75 | -5.06 | 2.74 | 10.0 | 0.0 | 0.0 | 4.13 | 0.0 | 8.4 | 0.08 | 0.0 | -77.78 | 10.59 | 4.44 | -2.58 | 14.81 | 3.21 | -1.53 | -0.12 | -500.0 | -50.0 | 10.47 | 2.95 | -2.97 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.03 | -52.9 | -24.54 | 1.51 | -40.78 | -59.41 | 0.9 | 0.0 | 260.0 | 0 | 0 | 0 | 9.0 | 4.41 | -3.74 | 0.79 | 97.5 | -15.96 | 8.99 | 7.15 | -9.65 | 27.54 | 8.3 | 33.09 | 8.12 | -7.73 | -28.77 | 0 | 0 | 0 | 7.9 | 2.73 | 6.04 | 0.79 | 6.76 | 2.6 | 10.0 | 0.0 | 0.0 | 4.13 | 0.0 | 8.4 | 0.08 | 0.0 | -77.78 | 10.14 | 8.57 | -7.31 | 14.35 | 5.83 | -5.03 | 0.03 | 123.08 | 0.0 | 10.17 | 10.42 | -7.29 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.31 | 3.11 | 52.3 | 2.55 | 347.37 | -10.53 | 0.9 | 0.0 | 350.0 | 0 | 0 | 0 | 8.62 | 16.49 | -26.83 | 0.4 | 1900.0 | -63.96 | 8.39 | 11.72 | -29.14 | 25.43 | 22.42 | 8.71 | 8.8 | -9.84 | -21.29 | 0 | 0 | 0 | 7.69 | 5.34 | 27.32 | 0.74 | 1.37 | 1.37 | 10.0 | 0.0 | 0.0 | 4.13 | 8.4 | 8.4 | 0.08 | -77.78 | -77.78 | 9.34 | 3.89 | -6.6 | 13.56 | 3.04 | -4.3 | -0.13 | -62.5 | 7.14 | 9.21 | 3.37 | -6.59 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.18 | -16.9 | 54.24 | 0.57 | -49.56 | -80.14 | 0.9 | 0.0 | 592.31 | 0 | 0 | 0 | 7.4 | -2.89 | -45.19 | 0.02 | 128.57 | -98.29 | 7.51 | 2.46 | -41.92 | 20.77 | 19.74 | -18.91 | 9.76 | -5.97 | -3.37 | 0 | 0 | 0 | 7.3 | -1.08 | 30.36 | 0.73 | 0.0 | 2.82 | 10.0 | 0.0 | 0.0 | 3.81 | 0.0 | 10.76 | 0.36 | 0.0 | 33.33 | 8.99 | -17.3 | -22.1 | 13.16 | -12.5 | -13.76 | -0.08 | 0.0 | 50.0 | 8.91 | -17.42 | -21.7 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.03 | 86.99 | 71.09 | 1.13 | -69.62 | -62.21 | 0.9 | 260.0 | 1700.0 | 0 | 0 | 0 | 7.62 | -18.5 | -43.35 | -0.07 | -107.45 | -108.75 | 7.33 | -26.33 | -41.27 | 17.35 | -16.17 | -32.84 | 10.38 | -8.95 | 1.67 | 0 | 0 | 0 | 7.38 | -0.94 | 30.62 | 0.73 | -5.19 | 5.8 | 10.0 | 0.0 | 0.0 | 3.81 | 0.0 | 10.76 | 0.36 | 0.0 | 33.33 | 10.87 | -0.64 | 4.82 | 15.04 | -0.46 | 6.74 | -0.08 | -366.67 | 77.78 | 10.79 | -1.64 | 7.79 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.69 | -4.95 | 42.33 | 3.72 | 30.53 | -12.47 | 0.25 | 25.0 | 0 | 0 | 0 | 0 | 9.35 | -20.63 | -21.3 | 0.94 | -15.32 | 14.63 | 9.95 | -15.96 | -17.56 | 20.69 | -11.54 | -21.59 | 11.4 | 1.97 | 18.01 | 0 | 0 | 0 | 7.45 | 23.34 | 65.56 | 0.77 | 5.48 | 8.45 | 10.0 | 0.0 | 0.0 | 3.81 | 0.0 | 10.76 | 0.36 | 0.0 | 33.33 | 10.94 | 9.4 | 14.32 | 15.11 | 6.63 | 13.69 | 0.03 | 121.43 | 108.11 | 10.97 | 11.26 | 19.24 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.83 | 4.43 | 0.35 | 2.85 | -0.7 | -33.57 | 0.2 | 53.85 | 0 | 0 | 0 | 0 | 11.78 | -12.74 | 1.2 | 1.11 | -5.13 | -2.63 | 11.84 | -8.43 | 0.42 | 23.39 | -8.68 | -14.26 | 11.18 | 10.69 | 25.2 | 0 | 0 | 0 | 6.04 | 7.86 | 0 | 0.73 | 2.82 | 1.39 | 10.0 | 0.0 | 0.0 | 3.81 | 10.76 | 20.57 | 0.36 | 33.33 | 71.43 | 10.0 | -13.34 | -9.5 | 14.17 | -7.14 | -1.73 | -0.14 | 12.5 | 62.16 | 9.86 | -13.36 | -7.68 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.71 | -7.82 | 3.44 | 2.87 | -4.01 | 22.65 | 0.13 | 160.0 | 0 | 0 | 0 | 0 | 13.5 | 0.37 | 19.05 | 1.17 | 46.25 | 27.17 | 12.93 | 3.61 | 19.83 | 25.62 | -0.83 | -4.88 | 10.1 | -1.08 | 30.15 | 0 | 0 | 0 | 5.6 | -0.88 | 0 | 0.71 | 2.9 | -4.05 | 10.0 | 0.0 | 0.0 | 3.44 | 0.0 | 8.86 | 0.27 | 0.0 | 28.57 | 11.54 | 11.28 | 16.45 | 15.26 | 8.3 | 14.91 | -0.16 | 55.56 | 42.86 | 11.38 | 13.69 | 18.17 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.94 | 55.56 | 62.43 | 2.99 | -29.65 | 235.96 | 0.05 | 0 | 0 | 0 | 0 | 0 | 13.45 | 13.22 | 23.74 | 0.8 | -2.44 | -13.98 | 12.48 | 3.4 | 26.06 | 25.83 | -2.13 | -0.24 | 10.21 | 5.69 | 51.48 | 0 | 0 | 0 | 5.65 | 25.56 | 0 | 0.69 | -2.82 | -8.0 | 10.0 | 0.0 | 0.0 | 3.44 | 0.0 | 8.86 | 0.27 | 0.0 | 28.57 | 10.37 | 8.36 | 15.35 | 14.09 | 6.02 | 14.0 | -0.36 | 2.7 | -33.33 | 10.01 | 8.8 | 14.79 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.89 | -32.98 | 37.96 | 4.25 | -0.93 | 165.62 | 0 | 0 | 0 | 0 | 0 | 0 | 11.88 | 2.06 | 26.92 | 0.82 | -28.07 | 15.49 | 12.07 | 2.37 | 44.03 | 26.39 | -3.27 | 18.11 | 9.66 | 8.17 | 32.69 | 0 | 0 | 0 | 4.5 | 0 | 0 | 0.71 | -1.39 | -7.79 | 10.0 | 0.0 | 0.0 | 3.44 | 8.86 | 8.86 | 0.27 | 28.57 | 28.57 | 9.57 | -13.39 | 18.59 | 13.29 | -7.84 | 16.17 | -0.37 | 0.0 | -23.33 | 9.2 | -13.86 | 18.4 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.82 | 7.63 | 24.78 | 4.29 | 83.33 | 156.89 | 0 | 0 | 0 | 0 | 0 | 0 | 11.64 | 2.65 | 37.1 | 1.14 | 23.91 | 83.87 | 11.79 | 9.27 | 34.44 | 27.29 | 1.3 | 0 | 8.93 | 15.08 | 10.38 | 0 | 0 | 0 | 0 | 0 | 0 | 0.72 | -2.7 | -10.0 | 10.0 | 0.0 | 0.0 | 3.16 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 11.05 | 11.5 | 50.34 | 14.42 | 8.58 | 34.51 | -0.37 | -32.14 | -19.35 | 10.68 | 10.9 | 51.7 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.62 | 44.75 | 3.56 | 2.34 | 162.92 | 19.39 | 0 | 0 | 0 | 0 | 0 | 0 | 11.34 | 4.32 | 19.24 | 0.92 | -1.08 | 67.27 | 10.79 | 8.99 | 4.35 | 26.93 | 4.01 | 0 | 7.76 | 15.13 | 10.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.74 | -1.33 | -9.76 | 10.0 | 0.0 | 0.0 | 3.16 | 0.0 | 8.59 | 0.21 | 0.0 | 950.0 | 9.91 | 10.23 | 10.36 | 13.28 | 7.44 | 11.6 | -0.28 | -3.7 | -33.33 | 9.63 | 10.44 | 9.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.81 | 32.12 | -16.2 | 0.89 | -44.38 | -55.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.87 | 16.13 | 7.2 | 0.93 | 30.99 | 57.63 | 9.9 | 18.14 | 1.43 | 25.90 | 15.88 | 0 | 6.74 | -7.42 | -8.92 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.75 | -2.6 | -8.54 | 10.0 | 0.0 | 0.0 | 3.16 | 0.0 | 8.59 | 0.21 | 0.0 | 950.0 | 8.99 | 11.4 | 6.64 | 12.36 | 8.04 | 8.9 | -0.27 | 10.0 | -28.57 | 8.72 | 12.23 | 6.08 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.37 | -39.38 | 0.0 | 1.6 | -4.19 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.36 | 10.25 | 0.0 | 0.71 | 14.52 | 0.0 | 8.38 | -4.45 | 0.0 | 22.35 | 0 | 0.0 | 7.28 | -10.01 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.77 | -3.75 | 0.0 | 10.0 | 0.0 | 0.0 | 3.16 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 8.07 | 9.8 | 0.0 | 11.44 | 6.72 | 0.0 | -0.3 | 3.23 | 0.0 | 7.77 | 10.37 | 0.0 | 0.00 | 0 | 0.0 |
