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) | 3.92 | 83.18 | 4.05 | 15.06 | 6.04 | 42.79 | 0 | 0 | 17.56 | -20.58 | 0.06 | -93.41 | 5.2 | -24.96 | 29.61 | -5.52 | 4.91 | -8.74 | 0 | 0 | 16.87 | 13.6 | 6.44 | 27.02 | 6.15 | 0.82 | 1.36 | 0.74 | 0.04 | -73.33 | 0.06 | -53.85 | 1.46 | -10.43 | 0.16 | 0 | 0.22 | 144.44 | 0.00 | -8.64 |
| 2022 (9) | 2.14 | -15.42 | 3.52 | -30.71 | 4.23 | 17.17 | 0 | 0 | 22.11 | 19.51 | 0.91 | 4.6 | 6.93 | 85.29 | 31.34 | 55.04 | 5.38 | -8.81 | 0 | 0 | 14.85 | 28.46 | 5.07 | 48.25 | 6.1 | -4.39 | 1.35 | 7.14 | 0.15 | 25.0 | 0.13 | -85.23 | 1.63 | -27.88 | -0.04 | 0 | 0.09 | -87.14 | 0.00 | 14.01 |
| 2021 (8) | 2.53 | -26.24 | 5.08 | 5.18 | 3.61 | 18.36 | 0 | 0 | 18.5 | 10.84 | 0.87 | 40.32 | 3.74 | -16.7 | 20.22 | -24.85 | 5.9 | 13.46 | 0 | 0 | 11.56 | -0.94 | 3.42 | 66.02 | 6.38 | 1.75 | 1.26 | 5.0 | 0.12 | 71.43 | 0.88 | 39.68 | 2.26 | 18.95 | -0.18 | 0 | 0.7 | 48.94 | 0.00 | 39.66 |
| 2020 (7) | 3.43 | -4.72 | 4.83 | 3.65 | 3.05 | 51.74 | 0 | 0 | 16.69 | -23.19 | 0.62 | -41.51 | 4.49 | -39.89 | 26.90 | -21.74 | 5.2 | 31.65 | 0 | 0 | 11.67 | 20.06 | 2.06 | 312.0 | 6.27 | -1.72 | 1.2 | 10.09 | 0.07 | 600.0 | 0.63 | -40.57 | 1.9 | -12.44 | -0.16 | 0 | 0.47 | -50.53 | 0.00 | 23.55 |
| 2019 (6) | 3.6 | -17.05 | 4.66 | -29.29 | 2.01 | 136.47 | 0 | 0 | 21.73 | 8.27 | 1.06 | -17.19 | 7.47 | -9.45 | 34.38 | -16.37 | 3.95 | -4.13 | 0 | 0 | 9.72 | -12.83 | 0.5 | 455.56 | 6.38 | 7.41 | 1.09 | 13.54 | 0.01 | 0.0 | 1.06 | -17.19 | 2.17 | -3.98 | -0.11 | 0 | 0.95 | -22.13 | 0.00 | 94.72 |
| 2018 (5) | 4.34 | 149.43 | 6.59 | -26.7 | 0.85 | 37.1 | 0 | 0 | 20.07 | 10.27 | 1.28 | -14.67 | 8.25 | 35.91 | 41.11 | 23.25 | 4.12 | 13.19 | 0 | 0 | 11.15 | 51.08 | 0.09 | -25.0 | 5.94 | 0.0 | 0.96 | 0.0 | 0.01 | 0 | 1.28 | 6300.0 | 2.26 | 130.61 | -0.06 | 0 | 1.22 | 0 | 0.00 | 0 |
| 2017 (4) | 1.74 | -70.46 | 8.99 | 27.16 | 0.62 | 0.0 | 0 | 0 | 18.2 | 4.6 | 1.5 | -16.2 | 6.07 | 44.87 | 33.35 | 38.5 | 3.64 | 17.04 | 0 | 0 | 7.38 | -7.17 | 0.12 | -29.41 | 5.94 | -6.31 | 0.96 | 23.08 | 0 | 0 | 0.02 | -98.89 | 0.98 | -62.02 | -0.09 | 0 | -0.07 | 0 | 0.00 | 0 |
| 2016 (3) | 5.89 | -27.82 | 7.07 | 159.93 | 0.62 | -36.08 | 0 | 0 | 17.4 | 8.07 | 1.79 | 80.81 | 4.19 | 28.13 | 24.08 | 18.56 | 3.11 | -10.37 | 0 | 0 | 7.95 | -40.23 | 0.17 | -34.62 | 6.34 | 0.0 | 0.78 | 14.71 | 0 | 0 | 1.8 | 81.82 | 2.58 | 54.49 | 0.01 | -87.5 | 1.81 | 69.16 | 0.00 | 0 |
| 2015 (2) | 8.16 | -5.77 | 2.72 | -42.0 | 0.97 | -86.24 | 0 | 0 | 16.1 | 5.57 | 0.99 | 83.33 | 3.27 | 2.83 | 20.31 | -2.6 | 3.47 | 6.12 | 0 | 0 | 13.3 | -22.22 | 0.26 | -18.75 | 6.34 | 23.35 | 0.68 | 7.94 | 0 | 0 | 0.99 | 83.33 | 1.67 | 42.74 | 0.08 | 33.33 | 1.07 | 78.33 | 0.00 | 0 |
| 2014 (1) | 8.66 | 30.82 | 4.69 | 19.95 | 7.05 | 19.49 | 0 | 0 | 15.25 | -2.31 | 0.54 | -40.0 | 3.18 | 7.8 | 20.85 | 10.34 | 3.27 | 5.14 | 0 | 0 | 17.1 | -20.24 | 0.32 | -21.95 | 5.14 | 17.08 | 0.63 | 16.67 | 0 | 0 | 0.54 | -32.5 | 1.17 | -17.02 | 0.06 | 500.0 | 0.6 | -25.93 | 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) | 3.26 | 25.38 | 3.49 | 5.93 | 34.47 | 70.89 | 6.12 | 3.9 | 13.54 | 0 | 0 | 0 | 4.88 | 2.74 | 14.82 | -0.54 | -50.0 | -440.0 | 5.72 | -5.77 | 24.08 | 29.78 | -8.86 | 20.33 | 5.56 | 13.7 | 5.3 | 0 | 0 | 0 | 17.33 | 25.94 | -0.97 | 7.39 | 5.42 | 17.3 | 6.11 | 0.16 | 0.33 | 1.37 | 0.0 | 0.74 | 0.03 | 0.0 | -25.0 | -0.94 | -129.27 | -1780.0 | 0.46 | -53.54 | -65.93 | 0.74 | 2.78 | 2366.67 | -0.2 | -164.52 | -900.0 | 0.00 | 15.24 | 36.29 |
| 24Q2 (19) | 2.6 | -22.39 | -4.76 | 4.41 | 15.75 | 11.36 | 5.89 | -8.11 | 9.48 | 0 | 0 | 0 | 4.75 | 1.5 | 11.5 | -0.36 | -620.0 | -427.27 | 6.07 | 26.99 | 29.15 | 32.67 | 23.64 | 39.23 | 4.89 | 1.45 | -14.51 | 0 | 0 | 0 | 13.76 | -10.3 | 0.88 | 7.01 | 3.85 | 20.65 | 6.1 | -0.49 | 0.0 | 1.37 | 0.74 | 0.74 | 0.03 | -25.0 | -25.0 | -0.41 | -925.0 | -920.0 | 0.99 | -26.67 | -31.72 | 0.72 | 28.57 | 1540.0 | 0.31 | -40.38 | 0 | 0.00 | 15.19 | 3.48 |
| 24Q1 (18) | 3.35 | -14.54 | 24.54 | 3.81 | -5.93 | 42.16 | 6.41 | 6.13 | 50.12 | 0 | 0 | 0 | 4.68 | -4.49 | 12.77 | -0.05 | -145.45 | 16.67 | 4.78 | -8.08 | 14.08 | 26.42 | -10.77 | 35.59 | 4.82 | -1.83 | -18.31 | 0 | 0 | 0 | 15.34 | -9.07 | 11.32 | 6.75 | 4.81 | 22.95 | 6.13 | -0.33 | 0.0 | 1.36 | 0.0 | 0.74 | 0.04 | 0.0 | -73.33 | -0.04 | -166.67 | 42.86 | 1.35 | -7.53 | -4.93 | 0.56 | 250.0 | 1500.0 | 0.52 | 136.36 | 572.73 | 0.00 | 4.35 | -10.67 |
| 23Q4 (17) | 3.92 | 24.44 | 83.18 | 4.05 | 16.71 | 15.06 | 6.04 | 12.06 | 42.79 | 0 | 0 | 0 | 4.9 | 15.29 | -17.92 | 0.11 | 210.0 | -60.71 | 5.2 | 12.8 | -24.96 | 29.61 | 19.67 | -5.52 | 4.91 | -7.01 | -8.74 | 0 | 0 | 0 | 16.87 | -3.6 | 13.6 | 6.44 | 2.22 | 27.02 | 6.15 | 0.99 | 0.82 | 1.36 | 0.0 | 0.74 | 0.04 | 0.0 | -73.33 | 0.06 | 220.0 | -53.85 | 1.46 | 8.15 | -10.43 | 0.16 | 433.33 | 500.0 | 0.22 | 1200.0 | 144.44 | 0.00 | -1.61 | -8.64 |
| 23Q3 (16) | 3.15 | 15.38 | 14.13 | 3.47 | -12.37 | -32.09 | 5.39 | 0.19 | 27.73 | 0 | 0 | 0 | 4.25 | -0.23 | -24.78 | -0.1 | -190.91 | -200.0 | 4.61 | -1.91 | -28.53 | 24.75 | 5.46 | -19.74 | 5.28 | -7.69 | -4.52 | 0 | 0 | 0 | 17.5 | 28.3 | 47.68 | 6.3 | 8.43 | 41.26 | 6.09 | -0.16 | -0.16 | 1.36 | 0.0 | 0.74 | 0.04 | 0.0 | -73.33 | -0.05 | -200.0 | 68.75 | 1.35 | -6.9 | 0.75 | 0.03 | 160.0 | 200.0 | -0.02 | 0 | 86.67 | 0.00 | -12.5 | 4.49 |
| 23Q2 (15) | 2.73 | 1.49 | -26.02 | 3.96 | 47.76 | -36.33 | 5.38 | 26.0 | 20.36 | 0 | 0 | 0 | 4.26 | 2.65 | -25.65 | 0.11 | 283.33 | -71.79 | 4.7 | 12.17 | -21.4 | 23.46 | 20.4 | -20.62 | 5.72 | -3.05 | 0.0 | 0 | 0 | 0 | 13.64 | -1.02 | 13.29 | 5.81 | 5.83 | 42.4 | 6.1 | -0.49 | 0.49 | 1.36 | 0.74 | 0.74 | 0.04 | -73.33 | -73.33 | 0.05 | 171.43 | 119.23 | 1.45 | 2.11 | 16.94 | -0.05 | -25.0 | 37.5 | 0 | 100.0 | 100.0 | 0.00 | -0.56 | 18.02 |
| 23Q1 (14) | 2.69 | 25.7 | -22.03 | 2.68 | -23.86 | -57.19 | 4.27 | 0.95 | 12.37 | 0 | 0 | 0 | 4.15 | -30.49 | -12.82 | -0.06 | -121.43 | -142.86 | 4.19 | -39.54 | -10.85 | 19.49 | -37.82 | -22.75 | 5.9 | 9.67 | 0.51 | 0 | 0 | 0 | 13.78 | -7.21 | 30.49 | 5.49 | 8.28 | 47.18 | 6.13 | 0.49 | -4.07 | 1.35 | 0.0 | 7.14 | 0.15 | 0.0 | 25.0 | -0.07 | -153.85 | -126.92 | 1.42 | -12.88 | -13.41 | -0.04 | 0.0 | 60.0 | -0.11 | -222.22 | -168.75 | 0.00 | 6.72 | 1.59 |
| 22Q4 (13) | 2.14 | -22.46 | -15.42 | 3.52 | -31.12 | -30.71 | 4.23 | 0.24 | 17.17 | 0 | 0 | 0 | 5.97 | 5.66 | 24.9 | 0.28 | 180.0 | -12.5 | 6.93 | 7.44 | 85.29 | 31.34 | 1.66 | 55.12 | 5.38 | -2.71 | -8.81 | 0 | 0 | 0 | 14.85 | 25.32 | 28.46 | 5.07 | 13.68 | 48.25 | 6.1 | 0.0 | -4.39 | 1.35 | 0.0 | 7.14 | 0.15 | 0.0 | 25.0 | 0.13 | 181.25 | -85.23 | 1.63 | 21.64 | -27.88 | -0.04 | -500.0 | 77.78 | 0.09 | 160.0 | -87.14 | 0.00 | 12.53 | 14.01 |
| 22Q3 (12) | 2.76 | -25.2 | -6.76 | 5.11 | -17.85 | 43.54 | 4.22 | -5.59 | 23.39 | 0 | 0 | 0 | 5.65 | -1.4 | 13.91 | 0.1 | -74.36 | -67.74 | 6.45 | 7.86 | 79.17 | 30.83 | 4.3 | 61.01 | 5.53 | -3.32 | -10.08 | 0 | 0 | 0 | 11.85 | -1.58 | -5.65 | 4.46 | 9.31 | 51.7 | 6.1 | 0.49 | -2.4 | 1.35 | 0.0 | 7.14 | 0.15 | 0.0 | 25.0 | -0.16 | 38.46 | -128.57 | 1.34 | 8.06 | -30.93 | 0.01 | 112.5 | 105.56 | -0.15 | 55.88 | -139.47 | 0.00 | -1.17 | -1.12 |
| 22Q2 (11) | 3.69 | 6.96 | 32.73 | 6.22 | -0.64 | 135.61 | 4.47 | 17.63 | 38.82 | 0 | 0 | 0 | 5.73 | 20.38 | 38.74 | 0.39 | 178.57 | 200.0 | 5.98 | 27.23 | 57.37 | 29.56 | 17.17 | 42.59 | 5.72 | -2.56 | 4.19 | 0 | 0 | 0 | 12.04 | 14.02 | -3.68 | 4.08 | 9.38 | 48.91 | 6.07 | -5.01 | -2.72 | 1.35 | 7.14 | 12.5 | 0.15 | 25.0 | 114.29 | -0.26 | -200.0 | -170.27 | 1.24 | -24.39 | -23.93 | -0.08 | 20.0 | 55.56 | -0.34 | -312.5 | -278.95 | 0.00 | -14.4 | 14.65 |
| 22Q1 (10) | 3.45 | 36.36 | -8.49 | 6.26 | 23.23 | 46.95 | 3.8 | 5.26 | 13.1 | 0 | 0 | 0 | 4.76 | -0.42 | 2.59 | 0.14 | -56.25 | 16.67 | 4.7 | 25.67 | 18.99 | 25.23 | 24.86 | 13.62 | 5.87 | -0.51 | 12.02 | 0 | 0 | 0 | 10.56 | -8.65 | -2.76 | 3.73 | 9.06 | 56.07 | 6.39 | 0.16 | 1.27 | 1.26 | 0.0 | 5.0 | 0.12 | 0.0 | 71.43 | 0.26 | -70.45 | -65.33 | 1.64 | -27.43 | -18.81 | -0.1 | 44.44 | 33.33 | 0.16 | -77.14 | -73.33 | 0.00 | 19.77 | 41.21 |
| 21Q4 (9) | 2.53 | -14.53 | -26.24 | 5.08 | 42.7 | 5.18 | 3.61 | 5.56 | 18.36 | 0 | 0 | 0 | 4.78 | -3.63 | -5.72 | 0.32 | 3.23 | -28.89 | 3.74 | 3.89 | -16.7 | 20.21 | 5.52 | -24.94 | 5.9 | -4.07 | 13.46 | 0 | 0 | 0 | 11.56 | -7.96 | -0.94 | 3.42 | 16.33 | 66.02 | 6.38 | 2.08 | 1.75 | 1.26 | 0.0 | 5.0 | 0.12 | 0.0 | 71.43 | 0.88 | 57.14 | 39.68 | 2.26 | 16.49 | 18.95 | -0.18 | 0.0 | -12.5 | 0.7 | 84.21 | 48.94 | 0.00 | -2.41 | 39.66 |
| 21Q3 (8) | 2.96 | 6.47 | -30.19 | 3.56 | 34.85 | -28.08 | 3.42 | 6.21 | 24.82 | 0 | 0 | 0 | 4.96 | 20.1 | 10.47 | 0.31 | 138.46 | -22.5 | 3.6 | -5.26 | -3.23 | 19.15 | -7.63 | -1.58 | 6.15 | 12.02 | 9.43 | 0 | 0 | 0 | 12.56 | 0.48 | 0.56 | 2.94 | 7.3 | 69.94 | 6.25 | 0.16 | -0.16 | 1.26 | 5.0 | 5.0 | 0.12 | 71.43 | 71.43 | 0.56 | 51.35 | 211.11 | 1.94 | 19.02 | 34.72 | -0.18 | 0.0 | -20.0 | 0.38 | 100.0 | 1166.67 | 0.00 | 14.59 | 39.1 |
| 21Q2 (7) | 2.78 | -26.26 | -33.01 | 2.64 | -38.03 | -51.11 | 3.22 | -4.17 | 28.29 | 0 | 0 | 0 | 4.13 | -10.99 | 15.04 | 0.13 | 8.33 | 186.67 | 3.8 | -3.8 | 0.0 | 20.73 | -6.63 | 0 | 5.49 | 4.77 | 3.0 | 0 | 0 | 0 | 12.5 | 15.1 | 22.31 | 2.74 | 14.64 | 98.55 | 6.24 | -1.11 | 1.46 | 1.2 | 0.0 | 0 | 0.07 | 0.0 | 0 | 0.37 | -50.67 | 0 | 1.63 | -19.31 | 56.73 | -0.18 | -20.0 | -28.57 | 0.19 | -68.33 | 235.71 | 0.00 | 5.43 | 47.59 |
| 21Q1 (6) | 3.77 | 9.91 | 25.25 | 4.26 | -11.8 | 8.4 | 3.36 | 10.16 | 67.16 | 0 | 0 | 0 | 4.64 | -8.48 | 31.44 | 0.12 | -73.33 | 250.0 | 3.95 | -12.03 | -16.84 | 22.20 | -17.52 | 0 | 5.24 | 0.77 | 8.26 | 0 | 0 | 0 | 10.86 | -6.94 | 17.79 | 2.39 | 16.02 | 139.0 | 6.31 | 0.64 | -2.47 | 1.2 | 0.0 | 10.09 | 0.07 | 0.0 | 600.0 | 0.75 | 19.05 | -23.47 | 2.02 | 6.32 | -2.88 | -0.15 | 6.25 | -36.36 | 0.6 | 27.66 | -31.03 | 0.00 | 18.46 | 49.07 |
| 20Q4 (5) | 3.43 | -19.1 | -4.72 | 4.83 | -2.42 | 3.65 | 3.05 | 11.31 | 51.74 | 0 | 0 | 0 | 5.07 | 12.92 | -32.49 | 0.45 | 12.5 | -18.18 | 4.49 | 20.7 | -39.89 | 26.92 | 38.36 | 0 | 5.2 | -7.47 | 31.65 | 0 | 0 | 0 | 11.67 | -6.57 | 20.06 | 2.06 | 19.08 | 312.0 | 6.27 | 0.16 | -1.72 | 1.2 | 0.0 | 10.09 | 0.07 | 0.0 | 600.0 | 0.63 | 250.0 | -40.57 | 1.9 | 31.94 | -12.44 | -0.16 | -6.67 | -45.45 | 0.47 | 1466.67 | -50.53 | 0.00 | -2.8 | 23.55 |
| 20Q3 (4) | 4.24 | 2.17 | 0.0 | 4.95 | -8.33 | 0.0 | 2.74 | 9.16 | 0.0 | 0 | 0 | 0.0 | 4.49 | 25.07 | 0.0 | 0.4 | 366.67 | 0.0 | 3.72 | -2.11 | 0.0 | 19.46 | 0 | 0.0 | 5.62 | 5.44 | 0.0 | 0 | 0 | 0.0 | 12.49 | 22.21 | 0.0 | 1.73 | 25.36 | 0.0 | 6.26 | 1.79 | 0.0 | 1.2 | 0 | 0.0 | 0.07 | 0 | 0.0 | 0.18 | 0 | 0.0 | 1.44 | 38.46 | 0.0 | -0.15 | -7.14 | 0.0 | 0.03 | 121.43 | 0.0 | 0.00 | 21.58 | 0.0 |
