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) | 4.49 | -5.27 | 1.05 | 31.25 | 0.29 | 7.41 | 0 | 0 | 7.85 | -19.57 | 0.38 | -66.67 | 0.95 | 0.0 | 12.10 | 24.33 | 1.13 | -9.6 | 0.93 | -2.11 | 2.39 | -10.82 | 0.03 | -25.0 | 3.97 | 0.0 | 1.02 | 12.09 | 0 | 0 | 2.62 | -14.66 | 3.64 | -8.54 | 0 | 0 | 2.62 | -14.66 | 0.00 | 0 |
| 2022 (9) | 4.74 | 3.27 | 0.8 | -42.86 | 0.27 | 35.0 | 0 | 0 | 9.76 | -3.17 | 1.14 | -16.18 | 0.95 | -29.63 | 9.73 | -27.32 | 1.25 | -26.47 | 0.95 | -3.06 | 2.68 | 8.94 | 0.04 | -33.33 | 3.97 | 0.0 | 0.91 | 18.18 | 0 | 0 | 3.07 | 4.78 | 3.98 | 7.28 | 0 | 0 | 3.07 | 4.78 | 0.00 | 0 |
| 2021 (8) | 4.59 | 23.39 | 1.4 | 600.0 | 0.2 | 0.0 | 0 | 0 | 10.08 | -14.58 | 1.36 | -27.27 | 1.35 | -34.47 | 13.39 | -23.28 | 1.7 | 54.55 | 0.98 | 0 | 2.46 | 6.49 | 0.06 | -33.33 | 3.97 | 0.0 | 0.77 | 30.51 | 0 | 0 | 2.93 | -0.68 | 3.71 | 4.8 | 0 | 0 | 2.93 | -0.68 | 0.00 | 0 |
| 2020 (7) | 3.72 | -11.0 | 0.2 | -50.0 | 0.2 | 0 | 0 | 0 | 11.8 | 13.14 | 1.87 | 136.71 | 2.06 | 52.59 | 17.46 | 34.88 | 1.1 | 0.0 | 0 | 0 | 2.31 | 0 | 0.09 | -18.18 | 3.97 | 0.0 | 0.59 | 15.69 | 0 | 0 | 2.95 | 123.48 | 3.54 | 93.44 | 0 | 0 | 2.95 | 123.48 | 0.00 | 0 |
| 2019 (6) | 4.18 | -9.91 | 0.4 | 0 | 0 | 0 | 0 | 0 | 10.43 | -16.09 | 0.79 | -46.26 | 1.35 | -34.15 | 12.94 | -21.52 | 1.1 | -12.7 | 0 | 0 | 0 | 0 | 0.11 | 450.0 | 3.97 | 0.0 | 0.51 | 41.67 | 0 | 0 | 1.32 | -29.03 | 1.83 | -17.94 | 0 | 0 | 1.32 | -29.03 | 0.00 | 0 |
| 2018 (5) | 4.64 | 58.36 | 0 | 0 | 0 | 0 | 0 | 0 | 12.43 | -0.24 | 1.47 | 56.38 | 2.05 | 4.06 | 16.49 | 4.31 | 1.26 | -25.88 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 3.97 | 13.43 | 0.36 | 33.33 | 0 | 0 | 1.86 | 22.37 | 2.23 | 24.58 | 0 | 0 | 1.86 | 22.37 | 0.00 | 0 |
| 2017 (4) | 2.93 | -16.76 | 0.2 | 100.0 | 0.06 | 0.0 | 0 | 0 | 12.46 | 21.21 | 0.94 | -18.97 | 1.97 | 15.2 | 15.81 | -4.95 | 1.7 | 39.34 | 0 | 0 | 0.34 | -17.07 | 0.02 | -33.33 | 3.5 | 0.0 | 0.27 | 80.0 | 0 | 0 | 1.52 | -3.18 | 1.79 | 4.07 | 0 | 0 | 1.52 | -3.18 | 0.00 | 0 |
| 2016 (3) | 3.52 | 12.1 | 0.1 | -79.59 | 0.06 | -25.0 | 0 | 0 | 10.28 | 12.84 | 1.16 | 46.84 | 1.71 | -6.56 | 16.63 | -17.19 | 1.22 | 35.56 | 0 | 0 | 0.41 | -12.77 | 0.03 | 50.0 | 3.5 | 0.0 | 0.15 | 114.29 | 0 | 0 | 1.57 | 72.53 | 1.72 | 75.51 | 0 | 0 | 1.57 | 72.53 | 0.00 | 0 |
| 2015 (2) | 3.14 | 15.87 | 0.49 | -12.5 | 0.08 | -20.0 | 0 | 0 | 9.11 | -14.06 | 0.79 | -43.57 | 1.83 | 21.19 | 20.09 | 41.01 | 0.9 | 3.45 | 0 | 0 | 0.47 | -14.55 | 0.02 | 100.0 | 3.5 | 0.0 | 0.07 | 0 | 0 | 0 | 0.91 | 26.39 | 0.98 | 36.11 | 0 | 0 | 0.91 | 26.39 | 0.00 | 0 |
| 2014 (1) | 2.71 | 123.97 | 0.56 | -27.27 | 0.1 | -33.33 | 0 | 0 | 10.6 | 48.67 | 1.4 | 211.11 | 1.51 | 24.79 | 14.25 | -16.06 | 0.87 | 7.41 | 0 | 0 | 0.55 | -15.38 | 0.01 | -50.0 | 3.5 | 3.24 | 0 | 0 | 0 | 0 | 0.72 | 0 | 0.72 | 0 | 0 | 0 | 0.72 | 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) | 3.63 | -12.74 | -13.16 | 0.75 | -16.67 | -28.57 | 0.25 | -3.85 | -13.79 | 0 | 0 | 0 | 1.59 | -9.14 | -1.85 | -0.06 | -175.0 | -700.0 | 0.91 | -18.02 | -23.53 | 13.00 | -17.67 | -14.13 | 1.13 | -3.42 | -4.24 | 0.92 | 0.0 | -2.13 | 2.21 | -2.64 | -10.16 | 0.01 | -50.0 | -66.67 | 3.97 | 0.0 | 0.0 | 1.06 | 0.0 | 3.92 | 0 | 0 | 0 | 2.34 | -2.5 | -9.65 | 3.4 | -1.73 | -5.82 | 0 | 0 | 0 | 2.34 | -2.5 | -9.65 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.16 | 0.97 | -10.54 | 0.9 | 0.0 | 50.0 | 0.26 | -7.14 | -7.14 | 0 | 0 | 0 | 1.75 | -5.91 | -21.17 | 0.08 | -20.0 | -61.9 | 1.11 | -9.76 | -16.54 | 15.79 | -3.72 | 5.18 | 1.17 | 3.54 | -0.85 | 0.92 | -1.08 | -2.13 | 2.27 | -2.58 | -10.28 | 0.02 | 0.0 | -33.33 | 3.97 | 0.0 | 0.0 | 1.06 | 3.92 | 3.92 | 0 | 0 | 0 | 2.4 | -11.76 | -6.98 | 3.46 | -7.49 | -4.16 | 0 | 0 | 0 | 2.4 | -11.76 | -6.98 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.12 | -8.24 | -8.85 | 0.9 | -14.29 | 50.0 | 0.28 | -3.45 | 3.7 | 0 | 0 | 0 | 1.86 | 3.33 | -15.45 | 0.1 | 233.33 | -23.08 | 1.23 | 29.47 | 7.89 | 16.40 | 35.34 | 32.64 | 1.13 | 0.0 | -11.02 | 0.93 | 0.0 | -2.11 | 2.33 | -2.51 | -10.38 | 0.02 | -33.33 | -50.0 | 3.97 | 0.0 | 0.0 | 1.02 | 0.0 | 12.09 | 0 | 0 | 0 | 2.72 | 3.82 | -15.0 | 3.74 | 2.75 | -9.0 | 0 | 0 | 0 | 2.72 | 3.82 | -15.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.49 | 7.42 | -5.27 | 1.05 | 0.0 | 31.25 | 0.29 | 0.0 | 7.41 | 0 | 0 | 0 | 1.8 | 11.11 | -1.1 | 0.03 | 200.0 | 0 | 0.95 | -20.17 | 0.0 | 12.12 | -19.96 | 24.49 | 1.13 | -4.24 | -9.6 | 0.93 | -1.06 | -2.11 | 2.39 | -2.85 | -10.82 | 0.03 | 0.0 | -25.0 | 3.97 | 0.0 | 0.0 | 1.02 | 0.0 | 12.09 | 0 | 0 | 0 | 2.62 | 1.16 | -14.66 | 3.64 | 0.83 | -8.54 | 0 | 0 | 0 | 2.62 | 1.16 | -14.66 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.18 | -10.11 | -9.52 | 1.05 | 75.0 | 0.0 | 0.29 | 3.57 | 31.82 | 0 | 0 | 0 | 1.62 | -27.03 | -38.17 | 0.01 | -95.24 | -97.73 | 1.19 | -10.53 | -16.2 | 15.14 | 0.86 | 7.58 | 1.18 | 0.0 | -3.28 | 0.94 | 0.0 | -2.08 | 2.46 | -2.77 | -0.81 | 0.03 | 0.0 | -40.0 | 3.97 | 0.0 | 0.0 | 1.02 | 0.0 | 12.09 | 0 | 0 | 0 | 2.59 | 0.39 | -15.64 | 3.61 | 0.0 | -9.3 | 0 | 0 | 0 | 2.59 | 0.39 | -15.64 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.65 | 2.88 | 12.32 | 0.6 | 0.0 | 0.0 | 0.28 | 3.7 | 27.27 | 0 | 0 | 0 | 2.22 | 0.91 | -13.95 | 0.21 | 61.54 | -46.15 | 1.33 | 16.67 | -11.92 | 15.01 | 21.41 | 2.2 | 1.18 | -7.09 | -12.59 | 0.94 | -1.05 | -3.09 | 2.53 | -2.69 | 0.0 | 0.03 | -25.0 | -40.0 | 3.97 | 0.0 | 0.0 | 1.02 | 12.09 | 12.09 | 0 | 0 | 0 | 2.58 | -19.38 | -1.9 | 3.61 | -12.17 | 1.98 | 0 | 0 | 0 | 2.58 | -19.38 | -1.9 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.52 | -4.64 | 5.61 | 0.6 | -25.0 | -40.0 | 0.27 | 0.0 | 35.0 | 0 | 0 | 0 | 2.2 | 20.88 | -19.71 | 0.13 | 0 | -59.38 | 1.14 | 20.0 | -32.54 | 12.36 | 27.03 | -24.64 | 1.27 | 1.6 | -20.62 | 0.95 | 0.0 | -3.06 | 2.6 | -2.99 | 7.88 | 0.04 | 0.0 | -33.33 | 3.97 | 0.0 | 0.0 | 0.91 | 0.0 | 18.18 | 0 | 0 | 0 | 3.2 | 4.23 | -1.54 | 4.11 | 3.27 | 2.24 | 0 | 0 | 0 | 3.2 | 4.23 | -1.54 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.74 | 2.6 | 3.27 | 0.8 | -23.81 | -42.86 | 0.27 | 22.73 | 35.0 | 0 | 0 | 0 | 1.82 | -30.53 | -15.35 | 0 | -100.0 | -100.0 | 0.95 | -33.1 | -29.63 | 9.73 | -30.84 | -27.32 | 1.25 | 2.46 | -26.47 | 0.95 | -1.04 | -3.06 | 2.68 | 8.06 | 8.94 | 0.04 | -20.0 | -33.33 | 3.97 | 0.0 | 0.0 | 0.91 | 0.0 | 18.18 | 0 | 0 | 0 | 3.07 | 0.0 | 4.78 | 3.98 | 0.0 | 7.28 | 0 | 0 | 0 | 3.07 | 0.0 | 4.78 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.62 | 11.59 | 4.52 | 1.05 | 75.0 | 425.0 | 0.22 | 0.0 | 10.0 | 0 | 0 | 0 | 2.62 | 1.55 | -6.76 | 0.44 | 12.82 | 10.0 | 1.42 | -5.96 | -22.83 | 14.07 | -4.19 | -21.22 | 1.22 | -9.63 | -3.94 | 0.96 | -1.03 | -3.03 | 2.48 | -1.98 | 14.81 | 0.05 | 0.0 | -28.57 | 3.97 | 0.0 | 0.0 | 0.91 | 0.0 | 18.18 | 0 | 0 | 0 | 3.07 | 16.73 | 13.7 | 3.98 | 12.43 | 14.7 | 0 | 0 | 0 | 3.07 | 16.73 | 13.7 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.14 | -3.27 | 3.5 | 0.6 | -40.0 | 200.0 | 0.22 | 10.0 | 10.0 | 0 | 0 | 0 | 2.58 | -5.84 | -0.77 | 0.39 | 21.88 | 11.43 | 1.51 | -10.65 | -20.94 | 14.69 | -10.48 | -10.94 | 1.35 | -15.62 | 14.41 | 0.97 | -1.02 | -2.02 | 2.53 | 4.98 | 14.48 | 0.05 | -16.67 | -28.57 | 3.97 | 0.0 | 0.0 | 0.91 | 18.18 | 54.24 | 0 | 0 | 0 | 2.63 | -19.08 | -28.53 | 3.54 | -11.94 | -17.1 | 0 | 0 | 0 | 2.63 | -19.08 | -28.53 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.28 | -6.75 | 16.62 | 1.0 | -28.57 | 400.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 2.74 | 27.44 | 8.73 | 0.32 | 39.13 | -15.79 | 1.69 | 25.19 | -25.22 | 16.41 | 22.51 | -11.72 | 1.6 | -5.88 | 46.79 | 0.98 | 0.0 | 0 | 2.41 | -2.03 | 6.64 | 0.06 | 0.0 | -25.0 | 3.97 | 0.0 | 0.0 | 0.77 | 0.0 | 30.51 | 0 | 0 | 0 | 3.25 | 10.92 | -2.4 | 4.02 | 8.36 | 2.55 | 0 | 0 | 0 | 3.25 | 10.92 | -2.4 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.59 | 3.85 | 23.39 | 1.4 | 600.0 | 600.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 2.15 | -23.49 | -9.28 | 0.23 | -42.5 | -11.54 | 1.35 | -26.63 | -34.47 | 13.39 | -25.03 | -23.28 | 1.7 | 33.86 | 54.55 | 0.98 | -1.01 | 0 | 2.46 | 13.89 | 6.49 | 0.06 | -14.29 | -33.33 | 3.97 | 0.0 | 0.0 | 0.77 | 0.0 | 30.51 | 0 | 0 | 0 | 2.93 | 8.52 | -0.68 | 3.71 | 6.92 | 4.8 | 0 | 0 | 0 | 2.93 | 8.52 | -0.68 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.42 | 10.5 | 18.18 | 0.2 | 0.0 | -81.82 | 0.2 | 0.0 | 33.33 | 0 | 0 | 0 | 2.81 | 8.08 | -31.3 | 0.4 | 14.29 | -50.62 | 1.84 | -3.66 | -42.86 | 17.86 | 8.31 | -35.81 | 1.27 | 7.63 | 0.79 | 0.99 | 0.0 | 0 | 2.16 | -2.26 | -1.82 | 0.07 | 0.0 | -22.22 | 3.97 | 0.0 | 0.0 | 0.77 | 30.51 | 30.51 | 0 | 0 | 0 | 2.7 | -26.63 | 0.37 | 3.47 | -18.74 | 5.79 | 0 | 0 | 0 | 2.7 | -26.63 | 0.37 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.0 | 8.99 | -7.62 | 0.2 | 0.0 | -91.6 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 2.6 | 3.17 | -18.24 | 0.35 | -7.89 | -40.68 | 1.91 | -15.49 | -8.17 | 16.49 | -11.25 | 0 | 1.18 | 8.26 | -25.79 | 0.99 | 0 | 0 | 2.21 | -2.21 | 0 | 0.07 | -12.5 | -30.0 | 3.97 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0 | 0 | 3.68 | 10.51 | 96.79 | 4.27 | 8.93 | 73.58 | 0 | 0 | 0 | 3.68 | 10.51 | 96.79 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.67 | -1.34 | 3.97 | 0.2 | 0.0 | 0.0 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 2.52 | 6.33 | 16.67 | 0.38 | 46.15 | 90.0 | 2.26 | 9.71 | 55.86 | 18.59 | 6.46 | 0 | 1.09 | -0.91 | -6.03 | 0 | 0 | 0 | 2.26 | -2.16 | 0 | 0.08 | -11.11 | -27.27 | 3.97 | 0.0 | 0.0 | 0.59 | 0.0 | 15.69 | 0 | 0 | 0 | 3.33 | 12.88 | 119.08 | 3.92 | 10.73 | 93.1 | 0 | 0 | 0 | 3.33 | 12.88 | 119.08 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.72 | -0.53 | -11.0 | 0.2 | -81.82 | -50.0 | 0.2 | 33.33 | 0 | 0 | 0 | 0 | 2.37 | -42.05 | 10.75 | 0.26 | -67.9 | 273.33 | 2.06 | -36.02 | 52.59 | 17.46 | -37.27 | 0 | 1.1 | -12.7 | 0.0 | 0 | 0 | 0 | 2.31 | 5.0 | 0 | 0.09 | 0.0 | -18.18 | 3.97 | 0.0 | 0.0 | 0.59 | 0.0 | 15.69 | 0 | 0 | 0 | 2.95 | 9.67 | 123.48 | 3.54 | 7.93 | 93.44 | 0 | 0 | 0 | 2.95 | 9.67 | 123.48 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.74 | -13.63 | 0.0 | 1.1 | -53.78 | 0.0 | 0.15 | 0 | 0.0 | 0 | 0 | 0.0 | 4.09 | 28.62 | 0.0 | 0.81 | 37.29 | 0.0 | 3.22 | 54.81 | 0.0 | 27.83 | 0 | 0.0 | 1.26 | -20.75 | 0.0 | 0 | 0 | 0.0 | 2.2 | 0 | 0.0 | 0.09 | -10.0 | 0.0 | 3.97 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.69 | 43.85 | 0.0 | 3.28 | 33.33 | 0.0 | 0 | 0 | 0.0 | 2.69 | 43.85 | 0.0 | 0.00 | 0 | 0.0 |
