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) | 3.41 | 29.17 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 10.04 | 2.87 | 1.16 | 19.59 | 1.24 | -23.46 | 12.35 | -25.59 | 0.48 | -15.79 | 0.06 | -62.5 | 0.28 | -9.68 | 0.25 | 19.05 | 3.46 | 0.0 | 0.55 | 22.22 | 0.03 | -70.0 | 1.25 | 22.55 | 1.83 | 16.56 | -0.08 | 0 | 1.17 | 18.18 | 0.02 | 5.49 |
| 2022 (9) | 2.64 | 0.38 | 0.3 | 0 | 0.03 | 0.0 | 0 | 0 | 9.76 | -2.79 | 0.97 | 4.3 | 1.62 | 2.53 | 16.60 | 5.47 | 0.57 | 418.18 | 0.16 | -27.27 | 0.31 | -8.82 | 0.21 | 16.67 | 3.46 | 0.0 | 0.45 | 25.0 | 0.1 | -33.33 | 1.02 | 8.51 | 1.57 | 9.03 | -0.03 | 0 | 0.99 | 17.86 | 0.02 | -3.89 |
| 2021 (8) | 2.63 | -27.15 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 10.04 | -0.5 | 0.93 | -16.22 | 1.58 | 17.04 | 15.74 | 17.62 | 0.11 | -54.17 | 0.22 | 214.29 | 0.34 | -8.11 | 0.18 | 125.0 | 3.46 | 0.0 | 0.36 | 44.0 | 0.15 | 0.0 | 0.94 | -15.32 | 1.44 | -4.0 | -0.1 | 0 | 0.84 | -12.5 | 0.02 | -57.07 |
| 2020 (7) | 3.61 | 19.93 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 10.09 | 7.57 | 1.11 | 29.07 | 1.35 | -22.86 | 13.38 | -28.29 | 0.24 | 9.09 | 0.07 | -12.5 | 0.37 | -7.5 | 0.08 | 14.29 | 3.46 | 0.0 | 0.25 | 56.25 | 0.15 | 15.38 | 1.11 | 29.07 | 1.5 | 30.43 | -0.15 | 0 | 0.96 | 35.21 | 0.05 | -6.68 |
| 2019 (6) | 3.01 | 34.98 | 0.2 | -33.33 | 0.03 | 0.0 | 0 | 0 | 9.38 | 19.34 | 0.86 | 40.98 | 1.75 | 0.57 | 18.66 | -15.72 | 0.22 | 2100.0 | 0.08 | -33.33 | 0.4 | -6.98 | 0.07 | -36.36 | 3.46 | 0.0 | 0.16 | 60.0 | 0.13 | 225.0 | 0.86 | 28.36 | 1.15 | 40.24 | -0.15 | 0 | 0.71 | 31.48 | 0.05 | -2.9 |
| 2018 (5) | 2.23 | -1.33 | 0.3 | -40.0 | 0.03 | 0.0 | 0 | 0 | 7.86 | 12.13 | 0.61 | 84.85 | 1.74 | -42.19 | 22.14 | -48.44 | 0.01 | -83.33 | 0.12 | -14.29 | 0.43 | -4.44 | 0.11 | -26.67 | 3.46 | 0.0 | 0.1 | 42.86 | 0.04 | 33.33 | 0.67 | 103.03 | 0.82 | 90.7 | -0.13 | 0 | 0.54 | 86.21 | 0.05 | 6.15 |
| 2017 (4) | 2.26 | 7.11 | 0.5 | 150.0 | 0.03 | 0.0 | 0 | 0 | 7.01 | 4.01 | 0.33 | 3.12 | 3.01 | 7.89 | 42.94 | 3.73 | 0.06 | 500.0 | 0.14 | -22.22 | 0.45 | -6.25 | 0.15 | 36.36 | 3.46 | 0.0 | 0.07 | 75.0 | 0.03 | 0 | 0.33 | 6.45 | 0.43 | 22.86 | -0.04 | 0 | 0.29 | 3.57 | 0.05 | 73.35 |
| 2016 (3) | 2.11 | 19.21 | 0.2 | 0.0 | 0.03 | 0.0 | 0 | 0 | 6.74 | 2.43 | 0.32 | 3.23 | 2.79 | -2.45 | 41.39 | -4.76 | 0.01 | 0.0 | 0.18 | 5.88 | 0.48 | -5.88 | 0.11 | -31.25 | 3.46 | 0.0 | 0.04 | 300.0 | 0 | 0 | 0.31 | 6.9 | 0.35 | 16.67 | -0.03 | 0 | 0.28 | -9.68 | 0.03 | -14.73 |
| 2015 (2) | 1.77 | 30.15 | 0.2 | 100.0 | 0.03 | 0.0 | 0 | 0 | 6.58 | 9.85 | 0.31 | 55.0 | 2.86 | 7.12 | 43.47 | -2.49 | 0.01 | -50.0 | 0.17 | -26.09 | 0.51 | -5.56 | 0.16 | -11.11 | 3.46 | 0.0 | 0.01 | 0 | 0 | 0 | 0.29 | 190.0 | 0.3 | 200.0 | 0.02 | -50.0 | 0.31 | 121.43 | 0.03 | 2.53 |
| 2014 (1) | 1.36 | 49.45 | 0.1 | -66.67 | 0.03 | 0.0 | 0 | 0 | 5.99 | 8.32 | 0.2 | 0 | 2.67 | -9.8 | 44.57 | -16.72 | 0.02 | -50.0 | 0.23 | 15.0 | 0.54 | -3.57 | 0.18 | 125.0 | 3.46 | 0.0 | 0 | 0 | 0 | 0 | 0.1 | 0 | 0.1 | 0 | 0.04 | 0 | 0.14 | 0 | 0.03 | 24.35 |
| 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) | 2.9 | 11.54 | 16.94 | 1.2 | 33.33 | 300.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.41 | -8.71 | -9.06 | 0.44 | 10.0 | -16.98 | 0.82 | -15.46 | 20.59 | 7.63 | -13.58 | 12.18 | 0.28 | -28.21 | -45.1 | 0.07 | 16.67 | 16.67 | 0.26 | 0.0 | -10.34 | 0.2 | -9.09 | -20.0 | 3.46 | 0.0 | 0.0 | 0.67 | 0.0 | 21.82 | 0.08 | 0.0 | 166.67 | 1.03 | 71.67 | 21.18 | 1.78 | 31.85 | 24.48 | -0.06 | 33.33 | 14.29 | 0.97 | 90.2 | 24.36 | 0.01 | -44.46 | -52.57 |
| 24Q2 (19) | 2.6 | -16.13 | 55.69 | 0.9 | 0 | 200.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.64 | 26.92 | 15.79 | 0.4 | 166.67 | 37.93 | 0.97 | 59.02 | 64.41 | 8.83 | 53.81 | 47.65 | 0.39 | 2.63 | -32.76 | 0.06 | 20.0 | -57.14 | 0.26 | -3.7 | -13.33 | 0.22 | -8.33 | 0.0 | 3.46 | 0.0 | 0.0 | 0.67 | 21.82 | 21.82 | 0.08 | 166.67 | 166.67 | 0.6 | 66.67 | 87.5 | 1.35 | 42.11 | 50.0 | -0.09 | -12.5 | -50.0 | 0.51 | 82.14 | 96.15 | 0.02 | -16.2 | -8.44 |
| 24Q1 (18) | 3.1 | -9.09 | 15.24 | 0 | 0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.08 | -42.54 | 40.54 | 0.15 | -62.5 | 400.0 | 0.61 | -50.81 | 24.49 | 5.74 | -53.58 | 12.08 | 0.38 | -20.83 | -25.49 | 0.05 | -16.67 | -66.67 | 0.27 | -3.57 | -10.0 | 0.24 | -4.0 | 14.29 | 3.46 | 0.0 | 0.0 | 0.55 | 0.0 | 22.22 | 0.03 | 0.0 | -70.0 | 0.36 | -71.2 | 500.0 | 0.95 | -48.09 | 53.23 | -0.08 | 0.0 | -300.0 | 0.28 | -76.07 | 600.0 | 0.02 | 19.64 | -6.03 |
| 23Q4 (17) | 3.41 | 37.5 | 29.17 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.62 | 36.6 | 0.84 | 0.4 | -24.53 | 21.21 | 1.24 | 82.35 | -23.46 | 12.36 | 81.81 | -25.59 | 0.48 | -5.88 | -15.79 | 0.06 | 0.0 | -62.5 | 0.28 | -3.45 | -9.68 | 0.25 | 0.0 | 19.05 | 3.46 | 0.0 | 0.0 | 0.55 | 0.0 | 22.22 | 0.03 | 0.0 | -70.0 | 1.25 | 47.06 | 22.55 | 1.83 | 27.97 | 16.56 | -0.08 | -14.29 | -166.67 | 1.17 | 50.0 | 18.18 | 0.02 | -14.83 | 5.49 |
| 23Q3 (16) | 2.48 | 48.5 | 42.53 | 0.3 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.65 | 16.23 | 5.16 | 0.53 | 82.76 | 26.19 | 0.68 | 15.25 | -23.6 | 6.80 | 13.76 | -27.57 | 0.51 | -12.07 | -10.53 | 0.06 | -57.14 | -50.0 | 0.29 | -3.33 | -9.38 | 0.25 | 13.64 | 38.89 | 3.46 | 0.0 | 0.0 | 0.55 | 0.0 | 22.22 | 0.03 | 0.0 | -70.0 | 0.85 | 165.62 | 26.87 | 1.43 | 58.89 | 17.21 | -0.07 | -16.67 | 0.0 | 0.78 | 200.0 | 30.0 | 0.02 | 7.23 | 27.18 |
| 23Q2 (15) | 1.67 | -37.92 | -21.96 | 0.3 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.28 | 54.05 | 15.15 | 0.29 | 680.0 | 38.1 | 0.59 | 20.41 | 25.53 | 5.98 | 16.75 | 20.06 | 0.58 | 13.73 | 81.25 | 0.14 | -6.67 | -26.32 | 0.3 | 0.0 | -6.25 | 0.22 | 4.76 | 22.22 | 3.46 | 0.0 | 0.0 | 0.55 | 22.22 | 22.22 | 0.03 | -70.0 | -70.0 | 0.32 | 433.33 | 28.0 | 0.9 | 45.16 | 12.5 | -0.06 | -200.0 | 25.0 | 0.26 | 550.0 | 52.94 | 0.02 | -13.99 | 21.07 |
| 23Q1 (14) | 2.69 | 1.89 | 2.28 | 0.3 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.48 | -58.77 | -10.84 | -0.05 | -115.15 | -600.0 | 0.49 | -69.75 | -25.76 | 5.12 | -69.18 | -25.29 | 0.51 | -10.53 | 142.86 | 0.15 | -6.25 | -21.05 | 0.3 | -3.23 | -9.09 | 0.21 | 0.0 | 23.53 | 3.46 | 0.0 | 0.0 | 0.45 | 0.0 | 25.0 | 0.1 | 0.0 | -33.33 | 0.06 | -94.12 | -93.68 | 0.62 | -60.51 | -57.53 | -0.02 | 33.33 | 75.0 | 0.04 | -95.96 | -95.4 | 0.03 | 34.3 | 44.58 |
| 22Q4 (13) | 2.64 | 51.72 | 0.38 | 0.3 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.59 | 42.46 | 8.13 | 0.33 | -21.43 | -8.33 | 1.62 | 82.02 | 2.53 | 16.62 | 76.98 | 5.58 | 0.57 | 0.0 | 418.18 | 0.16 | 33.33 | -27.27 | 0.31 | -3.12 | -8.82 | 0.21 | 16.67 | 16.67 | 3.46 | 0.0 | 0.0 | 0.45 | 0.0 | 25.0 | 0.1 | 0.0 | -33.33 | 1.02 | 52.24 | 8.51 | 1.57 | 28.69 | 9.03 | -0.03 | 57.14 | 70.0 | 0.99 | 65.0 | 17.86 | 0.02 | 2.68 | -3.89 |
| 22Q3 (12) | 1.74 | -18.69 | -15.12 | 0.3 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.52 | 27.27 | 1.61 | 0.42 | 100.0 | 27.27 | 0.89 | 89.36 | 23.61 | 9.39 | 88.56 | 32.22 | 0.57 | 78.12 | 185.0 | 0.12 | -36.84 | -45.45 | 0.32 | 0.0 | -5.88 | 0.18 | 0.0 | 200.0 | 3.46 | 0.0 | 0.0 | 0.45 | 0.0 | 25.0 | 0.1 | 0.0 | -33.33 | 0.67 | 168.0 | 15.52 | 1.22 | 52.5 | 11.93 | -0.07 | 12.5 | 41.67 | 0.6 | 252.94 | 30.43 | 0.02 | 2.08 | -4.21 |
| 22Q2 (11) | 2.14 | -18.63 | -20.74 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.98 | 19.28 | -8.76 | 0.21 | 2000.0 | 110.0 | 0.47 | -28.79 | -41.98 | 4.98 | -27.35 | -35.34 | 0.32 | 52.38 | 52.38 | 0.19 | 0.0 | 111.11 | 0.32 | -3.03 | -8.57 | 0.18 | 5.88 | 200.0 | 3.46 | 0.0 | 0.0 | 0.45 | 25.0 | 80.0 | 0.1 | -33.33 | -33.33 | 0.25 | -73.68 | -81.48 | 0.8 | -45.21 | -54.02 | -0.08 | 0.0 | 46.67 | 0.17 | -80.46 | -85.83 | 0.02 | 2.71 | -53.15 |
| 22Q1 (10) | 2.63 | 0.0 | -28.92 | 0 | 0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 1.66 | -50.0 | -19.81 | 0.01 | -97.22 | -92.31 | 0.66 | -58.23 | 1.54 | 6.85 | -56.45 | 10.4 | 0.21 | 90.91 | 31.25 | 0.19 | -13.64 | 111.11 | 0.33 | -2.94 | -8.33 | 0.17 | -5.56 | 142.86 | 3.46 | 0.0 | 0.0 | 0.36 | 0.0 | 44.0 | 0.15 | 0.0 | 0.0 | 0.95 | 1.06 | -23.39 | 1.46 | 1.39 | -10.98 | -0.08 | 20.0 | 46.67 | 0.87 | 3.57 | -20.18 | 0.02 | -10.72 | -58.98 |
| 21Q4 (9) | 2.63 | 28.29 | -27.15 | 0 | -100.0 | 0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.32 | 33.87 | -2.92 | 0.36 | 9.09 | -14.29 | 1.58 | 119.44 | 17.04 | 15.74 | 121.63 | 17.62 | 0.11 | -45.0 | -54.17 | 0.22 | 0.0 | 214.29 | 0.34 | 0.0 | -8.11 | 0.18 | 200.0 | 125.0 | 3.46 | 0.0 | 0.0 | 0.36 | 0.0 | 44.0 | 0.15 | 0.0 | 0.0 | 0.94 | 62.07 | -15.32 | 1.44 | 32.11 | -4.0 | -0.1 | 16.67 | 33.33 | 0.84 | 82.61 | -12.5 | 0.02 | 2.34 | -57.07 |
| 21Q3 (8) | 2.05 | -24.07 | -37.12 | 0.3 | 0 | -40.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.48 | 14.29 | -13.29 | 0.33 | 230.0 | -35.29 | 0.72 | -11.11 | -11.11 | 7.10 | -7.78 | -12.69 | 0.2 | -4.76 | -9.09 | 0.22 | 144.44 | 214.29 | 0.34 | -2.86 | -10.53 | 0.06 | 0.0 | -33.33 | 3.46 | 0.0 | 0.0 | 0.36 | 44.0 | 44.0 | 0.15 | 0.0 | 0.0 | 0.58 | -57.04 | -15.94 | 1.09 | -37.36 | 0.93 | -0.12 | 20.0 | 25.0 | 0.46 | -61.67 | -13.21 | 0.02 | -50.08 | -56.39 |
| 21Q2 (7) | 2.7 | -27.03 | -1.1 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.17 | 4.83 | 2.36 | 0.1 | -23.08 | -28.57 | 0.81 | 24.62 | 2.53 | 7.70 | 24.02 | 0 | 0.21 | 31.25 | -12.5 | 0.09 | 0.0 | 12.5 | 0.35 | -2.78 | -7.89 | 0.06 | -14.29 | 0.0 | 3.46 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.35 | 8.87 | 694.12 | 1.74 | 6.1 | 205.26 | -0.15 | 0.0 | 11.76 | 1.2 | 10.09 | 0 | 0.04 | -10.07 | -22.26 |
| 21Q1 (6) | 3.7 | 2.49 | 27.59 | 0.3 | 0 | 50.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 2.07 | -39.47 | 22.49 | 0.13 | -69.05 | 225.0 | 0.65 | -51.85 | -2.99 | 6.21 | -53.6 | 0 | 0.16 | -33.33 | -27.27 | 0.09 | 28.57 | 12.5 | 0.36 | -2.7 | -7.69 | 0.07 | -12.5 | 0.0 | 3.46 | 0.0 | 0.0 | 0.25 | 0.0 | 56.25 | 0.15 | 0.0 | 15.38 | 1.24 | 11.71 | 39.33 | 1.64 | 9.33 | 38.98 | -0.15 | 0.0 | 6.25 | 1.09 | 13.54 | 49.32 | 0.04 | -6.55 | -5.07 |
| 20Q4 (5) | 3.61 | 10.74 | 19.93 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 3.42 | 19.58 | 3.95 | 0.42 | -17.65 | 61.54 | 1.35 | 66.67 | -22.86 | 13.38 | 64.52 | 0 | 0.24 | 9.09 | 9.09 | 0.07 | 0.0 | -12.5 | 0.37 | -2.63 | -7.5 | 0.08 | -11.11 | 14.29 | 3.46 | 0.0 | 0.0 | 0.25 | 0.0 | 56.25 | 0.15 | 0.0 | 15.38 | 1.11 | 60.87 | 29.07 | 1.5 | 38.89 | 30.43 | -0.15 | 6.25 | 0.0 | 0.96 | 81.13 | 35.21 | 0.05 | 3.96 | -6.68 |
| 20Q3 (4) | 3.26 | 19.41 | 0.0 | 0.5 | 150.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.86 | 34.91 | 0.0 | 0.51 | 264.29 | 0.0 | 0.81 | 2.53 | 0.0 | 8.13 | 0 | 0.0 | 0.22 | -8.33 | 0.0 | 0.07 | -12.5 | 0.0 | 0.38 | 0.0 | 0.0 | 0.09 | 50.0 | 0.0 | 3.46 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.69 | 305.88 | 0.0 | 1.08 | 89.47 | 0.0 | -0.16 | 5.88 | 0.0 | 0.53 | 0 | 0.0 | 0.05 | -11.02 | 0.0 |
