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) | 3.69 | 14.6 | 0.5 | 150.0 | 1.53 | 15.04 | 0 | 0 | 11.32 | -5.27 | -1.39 | 0 | 5.35 | 4.9 | 47.26 | 10.74 | 3.43 | -17.75 | 0 | 0 | 5.71 | -15.53 | 0.02 | 100.0 | 10.04 | 0.0 | 1.02 | 0.0 | 0.01 | 0.0 | 2.27 | -37.98 | 3.3 | -29.64 | -0.01 | 0 | 2.26 | -38.08 | 0.00 | 0 |
| 2022 (9) | 3.22 | 5.23 | 0.2 | -33.33 | 1.33 | 16.67 | 0 | 0 | 11.95 | -32.22 | -0.72 | 0 | 5.1 | -32.09 | 42.68 | 0.19 | 4.17 | 0.0 | 0 | 0 | 6.76 | -5.72 | 0.01 | 0.0 | 10.04 | 0.0 | 1.02 | 17.24 | 0.01 | 0.0 | 3.66 | -25.76 | 4.69 | -19.28 | -0.01 | 0 | 3.65 | -25.81 | 0.00 | 0 |
| 2021 (8) | 3.06 | 106.76 | 0.3 | -25.0 | 1.14 | 185.0 | 0 | 0 | 17.63 | 35.3 | 1.44 | 800.0 | 7.51 | 18.45 | 42.60 | -12.45 | 4.17 | 16.48 | 0 | 0 | 7.17 | 69.1 | 0.01 | 0.0 | 10.04 | 0.0 | 0.87 | 1.16 | 0.01 | -50.0 | 4.93 | 40.86 | 5.81 | 32.95 | -0.01 | 0 | 4.92 | 40.97 | 0.00 | 0 |
| 2020 (7) | 1.48 | -39.34 | 0.4 | -66.67 | 0.4 | 0.0 | 0 | 0 | 13.03 | 9.4 | 0.16 | 0 | 6.34 | 18.28 | 48.66 | 8.12 | 3.58 | 12.58 | 0 | 0 | 4.24 | -8.62 | 0.01 | -50.0 | 10.04 | 0.0 | 0.86 | 0.0 | 0.02 | 100.0 | 3.5 | 4.79 | 4.37 | 3.8 | -0.01 | 0 | 3.49 | 5.12 | 0.00 | 0 |
| 2019 (6) | 2.44 | -10.95 | 1.2 | -33.33 | 0.4 | 0.0 | 0 | 0 | 11.91 | 1.19 | -1.27 | 0 | 5.36 | -12.27 | 45.00 | -13.31 | 3.18 | -1.85 | 0 | 0 | 4.64 | -7.94 | 0.02 | -33.33 | 10.04 | 0.0 | 0.86 | 0.0 | 0.01 | 0.0 | 3.34 | -27.55 | 4.21 | -23.18 | -0.02 | 0 | 3.32 | -27.83 | 0.00 | 0 |
| 2018 (5) | 2.74 | -15.17 | 1.8 | 63.64 | 0.4 | 0.0 | 0 | 0 | 11.77 | -4.7 | -0.77 | 0 | 6.11 | -4.08 | 51.91 | 0.65 | 3.24 | -4.42 | 0 | 0 | 5.04 | -7.35 | 0.03 | 50.0 | 10.04 | 0.0 | 0.86 | 8.86 | 0.01 | 0 | 4.61 | -22.52 | 5.48 | -18.81 | -0.01 | 0 | 4.6 | -22.56 | 0.00 | 0 |
| 2017 (4) | 3.23 | 75.54 | 1.1 | -70.67 | 0.4 | -63.64 | 0 | 0 | 12.35 | -1.44 | 0.63 | 800.0 | 6.37 | -15.85 | 51.58 | -14.63 | 3.39 | 24.18 | 0 | 0 | 5.44 | 315.27 | 0.02 | -60.0 | 10.04 | 0.0 | 0.79 | 0.0 | 0 | 0 | 5.95 | 11.63 | 6.75 | 10.29 | -0.01 | 0 | 5.94 | 11.44 | 0.00 | 0 |
| 2016 (3) | 1.84 | 16.46 | 3.75 | 733.33 | 1.1 | -79.59 | 0 | 0 | 12.53 | -10.05 | 0.07 | 0 | 7.57 | 21.9 | 60.42 | 35.52 | 2.73 | -20.18 | 0 | 0 | 1.31 | -22.02 | 0.05 | 25.0 | 10.04 | 0.0 | 0.79 | 2.6 | 0 | 0 | 5.33 | 0.76 | 6.12 | 1.16 | 0 | 0 | 5.33 | 0.76 | 0.00 | 0 |
| 2015 (2) | 1.58 | -52.55 | 0.45 | -70.0 | 5.39 | 628.38 | 0 | 0 | 13.93 | -10.76 | 0 | 0 | 6.21 | -9.08 | 44.58 | 1.89 | 3.42 | -19.91 | 0 | 0 | 1.68 | -72.55 | 0.04 | -33.33 | 10.04 | 0.0 | 0.77 | 18.46 | 0 | 0 | 5.29 | -3.29 | 6.05 | -1.14 | 0 | 0 | 5.29 | -3.47 | 0.00 | 0 |
| 2014 (1) | 3.33 | 14.04 | 1.5 | -45.45 | 0.74 | -71.65 | 0 | 0 | 15.61 | 17.99 | 1.15 | 91.67 | 6.83 | 9.98 | 43.75 | -6.78 | 4.27 | 54.15 | 0 | 0 | 6.12 | 220.42 | 0.06 | 20.0 | 10.04 | 0.0 | 0.65 | 10.17 | 0 | 0 | 5.47 | 24.89 | 6.12 | 23.14 | 0.01 | 0 | 5.48 | 25.11 | 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) | 1.79 | -34.91 | -43.71 | 0.8 | 100.0 | 14.29 | 1.74 | -0.57 | 12.26 | 0 | 0 | 0 | 3.59 | 6.53 | 28.21 | 0 | -100.0 | 100.0 | 6.58 | 6.99 | 13.25 | 53.71 | 0.09 | 7.43 | 4.81 | 10.83 | 28.95 | 0 | 0 | 0 | 5.29 | -7.52 | -13.14 | 0.02 | 0.0 | 100.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.15 | -0.46 | -29.04 | 3.18 | -0.31 | -21.67 | -0.01 | 0.0 | 0.0 | 2.14 | -0.47 | -29.14 | 0.00 | 0 | 0 |
| 24Q2 (19) | 2.75 | -19.12 | -21.43 | 0.4 | -71.43 | -33.33 | 1.75 | 14.38 | 14.38 | 0 | 0 | 0 | 3.37 | 24.81 | 15.02 | 0.02 | 115.38 | 108.7 | 6.15 | 6.4 | 9.82 | 53.66 | 2.32 | 10.97 | 4.34 | 10.15 | 12.44 | 0 | 0 | 0 | 5.72 | 7.52 | -11.73 | 0.02 | 0.0 | 100.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.16 | 0.93 | -32.08 | 3.19 | 0.63 | -24.05 | -0.01 | 0.0 | 0.0 | 2.15 | 0.94 | -32.18 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.4 | -7.86 | -11.92 | 1.4 | 180.0 | 75.0 | 1.53 | 0.0 | 15.04 | 0 | 0 | 0 | 2.7 | 4.25 | -10.0 | -0.13 | 82.89 | 48.0 | 5.78 | 8.04 | 6.84 | 52.45 | 10.98 | 12.95 | 3.94 | 14.87 | -3.67 | 0 | 0 | 0 | 5.32 | -6.83 | -17.13 | 0.02 | 0.0 | 100.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.14 | -5.73 | -37.06 | 3.17 | -3.94 | -28.44 | -0.01 | 0.0 | 0.0 | 2.13 | -5.75 | -37.17 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.69 | 16.04 | 14.6 | 0.5 | -28.57 | 150.0 | 1.53 | -1.29 | 15.04 | 0 | 0 | 0 | 2.59 | -7.5 | -10.38 | -0.76 | -406.67 | -11.76 | 5.35 | -7.92 | 4.9 | 47.26 | -5.48 | 10.74 | 3.43 | -8.04 | -17.75 | 0 | 0 | 0 | 5.71 | -6.24 | -15.53 | 0.02 | 100.0 | 100.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.27 | -25.08 | -37.98 | 3.3 | -18.72 | -29.64 | -0.01 | 0.0 | 0.0 | 2.26 | -25.17 | -38.08 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.18 | -9.14 | -8.62 | 0.7 | 16.67 | -12.5 | 1.55 | 1.31 | 35.96 | 0 | 0 | 0 | 2.8 | -4.44 | 1.45 | -0.15 | 34.78 | 6.25 | 5.81 | 3.75 | 1.57 | 50.00 | 3.39 | 13.11 | 3.73 | -3.37 | -22.45 | 0 | 0 | 0 | 6.09 | -6.02 | -3.49 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.03 | -4.72 | -30.02 | 4.06 | -3.33 | -24.25 | -0.01 | 0.0 | 0.0 | 3.02 | -4.73 | -30.09 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.5 | -9.33 | -3.85 | 0.6 | -25.0 | -25.0 | 1.53 | 15.04 | 34.21 | 0 | 0 | 0 | 2.93 | -2.33 | -2.33 | -0.23 | 8.0 | -228.57 | 5.6 | 3.51 | -10.26 | 48.36 | 4.14 | 15.94 | 3.86 | -5.62 | -23.11 | 0 | 0 | 0 | 6.48 | 0.93 | -1.82 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.18 | -6.47 | -29.18 | 4.2 | -5.19 | -23.91 | -0.01 | 0.0 | 0.0 | 3.17 | -6.49 | -29.24 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.86 | 19.88 | 4.04 | 0.8 | 300.0 | 0.0 | 1.33 | 0.0 | 16.67 | 0 | 0 | 0 | 3.0 | 3.81 | -9.09 | -0.25 | 63.24 | -231.58 | 5.41 | 6.08 | -19.97 | 46.44 | 8.81 | 13.69 | 4.09 | -1.92 | -12.04 | 0 | 0 | 0 | 6.42 | -5.03 | -6.69 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 17.24 | 0.01 | 0.0 | 0.0 | 3.4 | -7.1 | -33.59 | 4.43 | -5.54 | -26.17 | -0.01 | 0.0 | 0.0 | 3.39 | -7.12 | -33.66 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.22 | -7.47 | 5.23 | 0.2 | -75.0 | -33.33 | 1.33 | 16.67 | 16.67 | 0 | 0 | 0 | 2.89 | 4.71 | -25.52 | -0.68 | -325.0 | -326.67 | 5.1 | -10.84 | -32.09 | 42.68 | -3.45 | 0.19 | 4.17 | -13.31 | 0.0 | 0 | 0 | 0 | 6.76 | 7.13 | -5.72 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 17.24 | 0.01 | 0.0 | 0.0 | 3.66 | -15.47 | -25.76 | 4.69 | -12.5 | -19.28 | -0.01 | 0.0 | 0.0 | 3.65 | -15.51 | -25.81 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.48 | -4.4 | 85.11 | 0.8 | 0.0 | -36.51 | 1.14 | 0.0 | 23.91 | 0 | 0 | 0 | 2.76 | -8.0 | -42.26 | -0.16 | -128.57 | -143.24 | 5.72 | -8.33 | -30.58 | 44.20 | 5.98 | -5.53 | 4.81 | -4.18 | 7.61 | 0 | 0 | 0 | 6.31 | -4.39 | -3.37 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 1.02 | 0.0 | 17.24 | 0.01 | 0.0 | 0.0 | 4.33 | -3.56 | -6.48 | 5.36 | -2.9 | -2.72 | -0.01 | 0.0 | 50.0 | 4.32 | -3.57 | -6.29 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.64 | -1.89 | 22.56 | 0.8 | 0.0 | -49.37 | 1.14 | 0.0 | 34.12 | 0 | 0 | 0 | 3.0 | -9.09 | -34.64 | -0.07 | -136.84 | -117.95 | 6.24 | -7.69 | -18.64 | 41.71 | 2.12 | -10.81 | 5.02 | 7.96 | 14.09 | 0 | 0 | 0 | 6.6 | -4.07 | 1.85 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 1.02 | 17.24 | 18.6 | 0.01 | 0.0 | -50.0 | 4.49 | -12.3 | 5.15 | 5.52 | -8.0 | 7.39 | -0.01 | 0.0 | 50.0 | 4.48 | -12.33 | 5.41 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.71 | 21.24 | 172.79 | 0.8 | 166.67 | -55.56 | 1.14 | 0.0 | 128.0 | 0 | 0 | 0 | 3.3 | -14.95 | -24.66 | 0.19 | -36.67 | -50.0 | 6.76 | -9.99 | -10.46 | 40.85 | -4.11 | -19.44 | 4.65 | 11.51 | 9.41 | 0 | 0 | 0 | 6.88 | -4.04 | 51.54 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 0.87 | 0.0 | 1.16 | 0.01 | 0.0 | -50.0 | 5.12 | 3.85 | 31.96 | 6.0 | 3.27 | 26.32 | -0.01 | 0.0 | 0.0 | 5.11 | 3.86 | 32.04 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.06 | 62.77 | 106.76 | 0.3 | -76.19 | -25.0 | 1.14 | 23.91 | 185.0 | 0 | 0 | 0 | 3.88 | -18.83 | 0.52 | 0.3 | -18.92 | 0.0 | 7.51 | -8.86 | 18.45 | 42.60 | -8.96 | -12.52 | 4.17 | -6.71 | 16.48 | 0 | 0 | 0 | 7.17 | 9.8 | 69.1 | 0.01 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 0.87 | 0.0 | 1.16 | 0.01 | 0.0 | -50.0 | 4.93 | 6.48 | 40.86 | 5.81 | 5.44 | 32.95 | -0.01 | 50.0 | 0.0 | 4.92 | 6.72 | 40.97 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.88 | -36.7 | 38.24 | 1.26 | -20.25 | 1160.0 | 0.92 | 8.24 | 130.0 | 0 | 0 | 0 | 4.78 | 4.14 | 33.89 | 0.37 | -5.13 | 825.0 | 8.24 | 7.43 | 38.26 | 46.79 | 0.05 | -3.75 | 4.47 | 1.59 | 27.71 | 0 | 0 | 0 | 6.53 | 0.77 | 50.46 | 0.01 | 0.0 | -50.0 | 10.04 | 0.0 | 0.0 | 0.87 | 1.16 | 1.16 | 0.01 | -50.0 | -50.0 | 4.63 | 8.43 | 44.69 | 5.51 | 7.2 | 35.38 | -0.02 | 0.0 | 0.0 | 4.61 | 8.47 | 44.97 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.97 | 118.38 | 72.67 | 1.58 | -12.22 | 1480.0 | 0.85 | 70.0 | 112.5 | 0 | 0 | 0 | 4.59 | 4.79 | 49.03 | 0.39 | 2.63 | 680.0 | 7.67 | 1.59 | 38.45 | 46.77 | -7.76 | 0 | 4.4 | 3.53 | 26.07 | 0 | 0 | 0 | 6.48 | 42.73 | 45.95 | 0.01 | 0.0 | -50.0 | 10.04 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 4.27 | 10.05 | 35.13 | 5.14 | 8.21 | 27.54 | -0.02 | -100.0 | 0.0 | 4.25 | 9.82 | 35.35 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.36 | -8.11 | -24.44 | 1.8 | 350.0 | 227.27 | 0.5 | 25.0 | 25.0 | 0 | 0 | 0 | 4.38 | 13.47 | 74.5 | 0.38 | 26.67 | 265.22 | 7.55 | 19.09 | 42.45 | 50.71 | 4.13 | 0 | 4.25 | 18.72 | 19.72 | 0 | 0 | 0 | 4.54 | 7.08 | 0.0 | 0.01 | 0.0 | -50.0 | 10.04 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 3.88 | 10.86 | 24.76 | 4.75 | 8.7 | 19.35 | -0.01 | 0.0 | 50.0 | 3.87 | 10.89 | 25.24 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.48 | 8.82 | -39.34 | 0.4 | 300.0 | -66.67 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0 | 3.86 | 8.12 | 24.52 | 0.3 | 650.0 | 156.6 | 6.34 | 6.38 | 18.28 | 48.69 | 0.17 | 0 | 3.58 | 2.29 | 12.58 | 0 | 0 | 0 | 4.24 | -2.3 | -8.62 | 0.01 | -50.0 | -50.0 | 10.04 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 3.5 | 9.38 | 4.79 | 4.37 | 7.37 | 3.8 | -0.01 | 50.0 | 50.0 | 3.49 | 9.75 | 5.12 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.36 | -20.93 | 0.0 | 0.1 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.57 | 15.91 | 0.0 | 0.04 | -20.0 | 0.0 | 5.96 | 7.58 | 0.0 | 48.61 | 0 | 0.0 | 3.5 | 0.29 | 0.0 | 0 | 0 | 0.0 | 4.34 | -2.25 | 0.0 | 0.02 | 0.0 | 0.0 | 10.04 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.2 | 1.27 | 0.0 | 4.07 | 0.99 | 0.0 | -0.02 | 0.0 | 0.0 | 3.18 | 1.27 | 0.0 | 0.00 | 0 | 0.0 |
