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) | 6.18 | -31.64 | 2.13 | -35.06 | 0.09 | 0 | 0 | 0 | 11.27 | 24.81 | 0.14 | -75.0 | 1.95 | 178.57 | 17.30 | 123.2 | 4.3 | 54.12 | 0 | 0 | 2.86 | -26.29 | 1.91 | 1369.23 | 5.5 | 5.77 | 0.62 | 10.71 | 0.01 | -96.3 | 0.98 | -23.44 | 1.62 | -23.22 | 0.09 | 800.0 | 1.07 | -17.05 | 0.09 | 0 |
| 2022 (9) | 9.04 | 24.86 | 3.28 | 37.82 | 0 | 0 | 0 | 0 | 9.03 | -17.53 | 0.56 | -26.32 | 0.7 | -55.41 | 7.75 | -45.93 | 2.79 | 0.72 | 0 | 0 | 3.88 | 61.67 | 0.13 | 8.33 | 5.2 | 10.17 | 0.56 | 16.67 | 0.27 | 42.11 | 1.28 | -8.57 | 2.11 | 1.44 | 0.01 | 0 | 1.29 | 14.16 | 0.00 | 0 |
| 2021 (8) | 7.24 | -11.27 | 2.38 | 70.0 | 3.0 | 0 | 0 | 0 | 10.95 | 6.52 | 0.76 | 11.76 | 1.57 | 76.4 | 14.34 | 65.61 | 2.77 | 11.69 | 0.26 | -3.7 | 2.4 | -55.31 | 0.12 | 200.0 | 4.72 | 0.0 | 0.48 | 14.29 | 0.19 | 171.43 | 1.4 | 3.7 | 2.08 | 13.04 | -0.27 | 0 | 1.13 | -2.59 | 0.00 | 0 |
| 2020 (7) | 8.16 | -2.04 | 1.4 | 180.0 | 0 | 0 | 0 | 0 | 10.28 | -8.38 | 0.68 | -26.88 | 0.89 | -39.86 | 8.66 | -34.37 | 2.48 | -7.81 | 0.27 | -6.9 | 5.37 | -9.6 | 0.04 | -33.33 | 4.72 | 0.64 | 0.42 | 31.25 | 0.07 | 0 | 1.35 | -14.01 | 1.84 | -2.65 | -0.19 | 0 | 1.16 | -22.67 | 0.00 | 0 |
| 2019 (6) | 8.33 | 51.45 | 0.5 | 66.67 | 0.02 | -96.08 | 0 | 0 | 11.22 | -4.02 | 0.93 | 8.14 | 1.48 | -25.63 | 13.19 | -22.51 | 2.69 | 8.47 | 0.29 | 0 | 5.94 | 134.78 | 0.06 | 100.0 | 4.69 | 0.64 | 0.32 | 33.33 | 0 | 0 | 1.57 | 14.6 | 1.89 | 14.55 | -0.07 | 0 | 1.5 | 8.7 | 0.00 | 0 |
| 2018 (5) | 5.5 | 10.0 | 0.3 | 0.0 | 0.51 | 24.39 | 0 | 0 | 11.69 | 15.4 | 0.86 | 152.94 | 1.99 | 268.52 | 17.02 | 219.34 | 2.48 | -6.42 | 0 | 0 | 2.53 | -16.23 | 0.03 | 0 | 4.66 | 15.92 | 0.24 | 20.0 | 0.04 | 0 | 1.37 | 31.73 | 1.65 | 32.0 | 0.01 | 0 | 1.38 | 38.0 | 0.00 | 0 |
| 2017 (4) | 5.0 | -9.26 | 0.3 | -25.0 | 0.41 | 28.12 | 0 | 0 | 10.13 | -17.37 | 0.34 | -75.71 | 0.54 | -67.66 | 5.33 | -60.87 | 2.65 | 16.74 | 0 | 0 | 3.02 | -13.47 | 0 | 0 | 4.02 | 0.0 | 0.2 | 233.33 | 0 | 0 | 1.04 | -36.59 | 1.25 | -26.9 | -0.04 | 0 | 1.0 | -41.52 | 0.00 | 0 |
| 2016 (3) | 5.51 | 137.5 | 0.4 | -80.0 | 0.32 | 113.33 | 0 | 0 | 12.26 | 7.45 | 1.4 | 191.67 | 1.67 | -3.47 | 13.62 | -10.16 | 2.27 | -4.62 | 0 | 0 | 3.49 | 193.28 | 0 | 0 | 4.02 | 29.68 | 0.06 | 200.0 | 0 | 0 | 1.64 | 187.72 | 1.71 | 194.83 | 0.07 | 0.0 | 1.71 | 167.19 | 0.00 | 0 |
| 2015 (2) | 2.32 | 29.61 | 2.0 | -8.26 | 0.15 | -6.25 | 0 | 0 | 11.41 | 64.65 | 0.48 | 220.0 | 1.73 | 86.02 | 15.16 | 12.98 | 2.38 | -36.7 | 0 | 0 | 1.19 | -10.53 | 0.06 | -33.33 | 3.1 | 4.38 | 0.02 | 0 | 0 | 0 | 0.57 | 280.0 | 0.58 | 286.67 | 0.07 | 250.0 | 0.64 | 276.47 | 0.00 | 0 |
| 2014 (1) | 1.79 | 92.47 | 2.18 | -9.92 | 0.16 | -11.11 | 0 | 0 | 6.93 | -10.35 | 0.15 | 0 | 0.93 | -7.92 | 13.42 | 2.71 | 3.76 | 33.33 | 0 | 0 | 1.33 | -10.74 | 0.09 | -10.0 | 2.97 | 30.84 | 0 | 0 | 0 | 0 | 0.15 | 0 | 0.15 | 0 | 0.02 | 0 | 0.17 | 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) | 6.05 | -4.57 | -17.57 | 2.14 | 0.47 | -37.61 | 0.22 | 10.0 | 450.0 | 0 | 0 | 0 | 2.34 | -22.52 | -20.14 | -0.18 | -325.0 | -178.26 | 1.0 | -20.0 | 13.64 | 8.24 | -16.11 | -3.96 | 5.03 | 11.04 | 4.79 | 0 | 0 | 0 | 2.7 | -2.17 | -7.22 | 1.8 | -2.17 | -2.17 | 5.5 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 1.38 | 48.39 | 100.0 | 1.38 | -12.1 | 3.76 | 0.23 | -4.17 | 21.05 | 1.61 | 37.61 | 82.95 | 0.09 | 1.52 | 18.68 |
| 24Q2 (19) | 6.34 | -2.16 | -8.25 | 2.13 | 0.0 | -46.62 | 0.2 | 33.33 | 0 | 0 | 0 | 0 | 3.02 | 19.37 | -3.82 | 0.08 | 200.0 | -70.37 | 1.25 | -21.38 | 42.05 | 9.82 | -20.64 | 3.66 | 4.53 | -1.95 | -1.52 | 0 | 0 | 0 | 2.76 | -1.78 | -7.07 | 1.84 | -2.65 | 0.55 | 5.5 | 0.0 | 0.18 | 0.62 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.93 | 9.41 | 102.17 | 1.57 | 6.08 | 44.04 | 0.24 | 14.29 | 200.0 | 1.17 | 10.38 | 116.67 | 0.08 | -2.53 | 15.8 |
| 24Q1 (18) | 6.48 | 4.85 | -34.35 | 2.13 | 0.0 | -56.35 | 0.15 | 66.67 | 0 | 0 | 0 | 0 | 2.53 | -40.47 | 163.54 | -0.08 | -127.59 | 87.69 | 1.59 | -18.46 | 341.67 | 12.37 | -28.42 | 184.59 | 4.62 | 7.44 | 42.15 | 0 | 0 | 0 | 2.81 | -1.75 | -27.58 | 1.89 | -1.05 | 1475.0 | 5.5 | 0.0 | 5.77 | 0.62 | 0.0 | 10.71 | 0.01 | 0.0 | -96.3 | 0.85 | -13.27 | 672.73 | 1.48 | -8.64 | 55.79 | 0.21 | 133.33 | 1150.0 | 1.06 | -0.93 | 1077.78 | 0.09 | -1.57 | 0 |
| 23Q4 (17) | 6.18 | -15.8 | -31.64 | 2.13 | -37.9 | -35.06 | 0.09 | 125.0 | 0 | 0 | 0 | 0 | 4.25 | 45.05 | 31.58 | 0.29 | 26.09 | 422.22 | 1.95 | 121.59 | 178.57 | 17.29 | 101.55 | 123.01 | 4.3 | -10.42 | 54.12 | 0 | 0 | 0 | 2.86 | -1.72 | -26.29 | 1.91 | 3.8 | 1369.23 | 5.5 | 0.0 | 5.77 | 0.62 | 0.0 | 10.71 | 0.01 | 0.0 | -96.3 | 0.98 | 42.03 | -23.44 | 1.62 | 21.8 | -23.22 | 0.09 | -52.63 | 800.0 | 1.07 | 21.59 | -17.05 | 0.09 | 21.85 | 0 |
| 23Q3 (16) | 7.34 | 6.22 | 18.77 | 3.43 | -14.04 | 3.94 | 0.04 | 0 | -98.64 | 0 | 0 | 0 | 2.93 | -6.69 | 49.49 | 0.23 | -14.81 | -36.11 | 0.88 | 0.0 | 18.92 | 8.58 | -9.45 | 13.93 | 4.8 | 4.35 | 30.43 | 0 | 0 | -100.0 | 2.91 | -2.02 | 17.34 | 1.84 | 0.55 | 1944.44 | 5.5 | 0.18 | 19.57 | 0.62 | 0.0 | 10.71 | 0.01 | 0.0 | -96.3 | 0.69 | 50.0 | -49.64 | 1.33 | 22.02 | -39.55 | 0.19 | 137.5 | 90.0 | 0.88 | 62.96 | -40.14 | 0.07 | -0.94 | 0 |
| 23Q2 (15) | 6.91 | -29.99 | 12.36 | 3.99 | -18.24 | 40.99 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.14 | 227.08 | 47.42 | 0.27 | 141.54 | -10.0 | 0.88 | 144.44 | -1.12 | 9.47 | 117.87 | 12.93 | 4.6 | 41.54 | 28.85 | 0 | 0 | -100.0 | 2.97 | -23.45 | 28.57 | 1.83 | 1425.0 | 1730.0 | 5.49 | 5.58 | 19.35 | 0.62 | 10.71 | 10.71 | 0.01 | -96.3 | -96.3 | 0.46 | 318.18 | -54.46 | 1.09 | 14.74 | -40.76 | 0.08 | 500.0 | 188.89 | 0.54 | 500.0 | -41.3 | 0.07 | 0 | 0 |
| 23Q1 (14) | 9.87 | 9.18 | 37.27 | 4.88 | 48.78 | 105.04 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.96 | -70.28 | -43.86 | -0.65 | -622.22 | 0 | 0.36 | -48.57 | -62.11 | 4.35 | -43.91 | -51.72 | 3.25 | 16.49 | -7.14 | 0 | 0 | -100.0 | 3.88 | 0.0 | 65.11 | 0.12 | -7.69 | 9.09 | 5.2 | 0.0 | 13.04 | 0.56 | 0.0 | 16.67 | 0.27 | 0.0 | 42.11 | 0.11 | -91.41 | -87.36 | 0.95 | -54.98 | -38.71 | -0.02 | -300.0 | 89.47 | 0.09 | -93.02 | -86.76 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.04 | 46.28 | 24.86 | 3.28 | -0.61 | 37.82 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.23 | 64.8 | -19.85 | -0.09 | -125.0 | -128.12 | 0.7 | -5.41 | -55.41 | 7.75 | 2.98 | -45.98 | 2.79 | -24.18 | 0.72 | 0 | -100.0 | -100.0 | 3.88 | 56.45 | 61.67 | 0.13 | 44.44 | 8.33 | 5.2 | 13.04 | 10.17 | 0.56 | 0.0 | 16.67 | 0.27 | 0.0 | 42.11 | 1.28 | -6.57 | -8.57 | 2.11 | -4.09 | 1.44 | 0.01 | -90.0 | 103.7 | 1.29 | -12.24 | 14.16 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.18 | 0.49 | -20.26 | 3.3 | 16.61 | 38.66 | 2.94 | -5.47 | 9700.0 | 0 | 0 | 0 | 1.96 | -7.98 | -28.47 | 0.36 | 20.0 | -5.26 | 0.74 | -16.85 | -9.76 | 7.53 | -10.26 | -8.84 | 3.68 | 3.08 | -0.54 | 0.24 | -11.11 | -7.69 | 2.48 | 7.36 | -53.82 | 0.09 | -10.0 | -25.0 | 4.6 | 0.0 | -2.54 | 0.56 | 0.0 | 16.67 | 0.27 | 0.0 | 42.11 | 1.37 | 35.64 | 28.04 | 2.2 | 19.57 | 25.71 | 0.1 | 211.11 | 140.0 | 1.47 | 59.78 | 79.27 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.15 | -14.46 | -30.19 | 2.83 | 18.91 | 42.21 | 3.11 | 1.97 | 0 | 0 | 0 | 0 | 2.13 | 24.56 | 2.9 | 0.3 | 0 | 900.0 | 0.89 | -6.32 | 43.55 | 8.39 | -6.85 | 32.86 | 3.57 | 2.0 | 3.48 | 0.27 | 0.0 | 3.85 | 2.31 | -1.7 | -57.85 | 0.1 | -9.09 | 0.0 | 4.6 | 0.0 | -2.54 | 0.56 | 16.67 | 33.33 | 0.27 | 42.11 | 285.71 | 1.01 | 16.09 | 13.48 | 1.84 | 18.71 | 34.31 | -0.09 | 52.63 | 64.0 | 0.92 | 35.29 | 43.75 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.19 | -0.69 | -15.51 | 2.38 | 0.0 | 58.67 | 3.05 | 1.67 | 0 | 0 | 0 | 0 | 1.71 | -57.57 | -18.57 | 0 | -100.0 | -100.0 | 0.95 | -39.49 | -2.06 | 9.00 | -37.25 | -1.6 | 3.5 | 26.35 | 22.81 | 0.27 | 3.85 | 3.85 | 2.35 | -2.08 | -57.12 | 0.11 | -8.33 | 175.0 | 4.6 | -2.54 | -2.54 | 0.48 | 0.0 | 14.29 | 0.19 | 0.0 | 171.43 | 0.87 | -37.86 | 1.16 | 1.55 | -25.48 | 15.67 | -0.19 | 29.63 | 0.0 | 0.68 | -39.82 | 1.49 | 0.00 | 0 | 0 |
| 21Q4 (9) | 7.24 | -6.58 | -11.27 | 2.38 | 0.0 | 70.0 | 3.0 | 9900.0 | 0 | 0 | 0 | 0 | 4.03 | 47.08 | 33.44 | 0.32 | -15.79 | 28.0 | 1.57 | 91.46 | 76.4 | 14.35 | 73.79 | 65.6 | 2.77 | -25.14 | 11.69 | 0.26 | 0.0 | -3.7 | 2.4 | -55.31 | -55.31 | 0.12 | 0.0 | 200.0 | 4.72 | 0.0 | 0.0 | 0.48 | 0.0 | 14.29 | 0.19 | 0.0 | 171.43 | 1.4 | 30.84 | 3.7 | 2.08 | 18.86 | 13.04 | -0.27 | -8.0 | -42.11 | 1.13 | 37.8 | -2.59 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.75 | -12.03 | 1.31 | 2.38 | 19.6 | 70.0 | 0.03 | 0 | 0 | 0 | 0 | 0 | 2.74 | 32.37 | 4.18 | 0.38 | 1166.67 | 90.0 | 0.82 | 32.26 | -17.17 | 8.26 | 30.79 | -12.42 | 3.7 | 7.25 | 19.74 | 0.26 | 0.0 | -7.14 | 5.37 | -2.01 | -1.65 | 0.12 | 20.0 | 140.0 | 4.72 | 0.0 | 0.0 | 0.48 | 14.29 | 14.29 | 0.19 | 171.43 | 171.43 | 1.07 | 20.22 | -3.6 | 1.75 | 27.74 | 10.06 | -0.25 | 0.0 | -78.57 | 0.82 | 28.12 | -15.46 | 0.00 | 0 | 0 |
| 21Q2 (7) | 8.81 | 3.53 | 40.96 | 1.99 | 32.67 | 121.11 | 0 | 0 | 0 | 0 | 0 | 0 | 2.07 | -1.43 | -27.37 | 0.03 | -25.0 | -92.68 | 0.62 | -36.08 | -70.89 | 6.31 | -31.01 | 0 | 3.45 | 21.05 | 5.5 | 0.26 | 0.0 | -7.14 | 5.48 | 0.0 | 0.0 | 0.1 | 150.0 | 66.67 | 4.72 | 0.0 | 0.43 | 0.42 | 0.0 | 0 | 0.07 | 0.0 | 0 | 0.89 | 3.49 | -35.97 | 1.37 | 2.24 | -1.44 | -0.25 | -31.58 | -177.78 | 0.64 | -4.48 | -50.77 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.51 | 4.29 | 18.52 | 1.5 | 7.14 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.1 | -30.46 | 18.64 | 0.04 | -84.0 | 122.22 | 0.97 | 8.99 | -3.96 | 9.15 | 5.6 | 0 | 2.85 | 14.92 | -20.61 | 0.26 | -3.7 | -10.34 | 5.48 | 2.05 | 2.05 | 0.04 | 0.0 | -20.0 | 4.72 | 0.0 | 0.64 | 0.42 | 0.0 | 0 | 0.07 | 0.0 | 0 | 0.86 | -36.3 | -49.71 | 1.34 | -27.17 | -21.64 | -0.19 | 0.0 | -216.67 | 0.67 | -42.24 | -59.39 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.16 | 6.67 | -2.04 | 1.4 | 0.0 | 180.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.02 | 14.83 | -7.08 | 0.25 | 25.0 | -21.88 | 0.89 | -10.1 | -39.86 | 8.67 | -8.09 | 0 | 2.48 | -19.74 | -7.81 | 0.27 | -3.57 | -6.9 | 5.37 | -1.65 | -9.6 | 0.04 | -20.0 | -33.33 | 4.72 | 0.0 | 0.64 | 0.42 | 0.0 | 31.25 | 0.07 | 0.0 | 0 | 1.35 | 21.62 | -14.01 | 1.84 | 15.72 | -2.65 | -0.19 | -35.71 | -171.43 | 1.16 | 19.59 | -22.67 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.65 | 22.4 | 0.0 | 1.4 | 55.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.63 | -7.72 | 0.0 | 0.2 | -51.22 | 0.0 | 0.99 | -53.52 | 0.0 | 9.43 | 0 | 0.0 | 3.09 | -5.5 | 0.0 | 0.28 | 0.0 | 0.0 | 5.46 | -0.36 | 0.0 | 0.05 | -16.67 | 0.0 | 4.72 | 0.43 | 0.0 | 0.42 | 0 | 0.0 | 0.07 | 0 | 0.0 | 1.11 | -20.14 | 0.0 | 1.59 | 14.39 | 0.0 | -0.14 | -55.56 | 0.0 | 0.97 | -25.38 | 0.0 | 0.00 | 0 | 0.0 |
