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) | 3.37 | -57.72 | 4.16 | 19.54 | 0.04 | -98.67 | 0 | 0 | 15.25 | -25.97 | -0.04 | 0 | 7.43 | -5.59 | 48.72 | 27.53 | 1.3 | -10.34 | 0.19 | 0 | 0.31 | -11.43 | 0.02 | -33.33 | 4.45 | 0.0 | 1.72 | 12.42 | 0.98 | -17.65 | 7.76 | -10.6 | 10.46 | -8.17 | -1.28 | 0 | 6.48 | -16.39 | 0.00 | 0 |
| 2022 (9) | 7.97 | 41.56 | 3.48 | -13.0 | 3.01 | 7425.0 | 0 | 0 | 20.6 | -9.49 | 1.96 | -15.15 | 7.87 | -26.03 | 38.20 | -18.28 | 1.45 | -29.61 | 0 | 0 | 0.35 | -89.46 | 0.03 | 200.0 | 4.45 | 0.0 | 1.53 | 17.69 | 1.19 | -13.77 | 8.68 | 9.18 | 11.39 | 7.15 | -0.93 | 0 | 7.75 | 14.64 | 0.00 | 0 |
| 2021 (8) | 5.63 | -24.23 | 4.0 | 2976.92 | 0.04 | 0.0 | 0 | 0 | 22.76 | 9.69 | 2.31 | -18.37 | 10.64 | 3.2 | 46.75 | -5.91 | 2.06 | 18.39 | 0 | 0 | 3.32 | -22.07 | 0.01 | -50.0 | 4.45 | 3.01 | 1.3 | 28.71 | 1.38 | -4.17 | 7.95 | 7.58 | 10.63 | 8.03 | -1.19 | 0 | 6.76 | 12.48 | 0.00 | 0 |
| 2020 (7) | 7.43 | 38.1 | 0.13 | -80.88 | 0.04 | 0.0 | 0 | 0 | 20.75 | 40.87 | 2.83 | 83.77 | 10.31 | 73.86 | 49.69 | 23.42 | 1.74 | 72.28 | 0 | 0 | 4.26 | 806.38 | 0.02 | 0.0 | 4.32 | 0.0 | 1.01 | 17.44 | 1.44 | 48.45 | 7.39 | 29.65 | 9.84 | 30.68 | -1.38 | 0 | 6.01 | 41.08 | 0.00 | 0 |
| 2019 (6) | 5.38 | -15.14 | 0.68 | 0 | 0.04 | 0.0 | 0 | 0 | 14.73 | -2.96 | 1.54 | -14.44 | 5.93 | -16.36 | 40.26 | -13.81 | 1.01 | -11.4 | 0 | 0 | 0.47 | -7.84 | 0.02 | 0.0 | 4.32 | 0.0 | 0.86 | 26.47 | 0.97 | 44.78 | 5.7 | 1.24 | 7.53 | 7.88 | -1.44 | 0 | 4.26 | -8.58 | 0.00 | 0 |
| 2018 (5) | 6.34 | 96.28 | 0 | 0 | 0.04 | 300.0 | 0 | 0 | 15.18 | 8.58 | 1.8 | 109.3 | 7.09 | 11.3 | 46.71 | 2.5 | 1.14 | 21.28 | 0 | 0 | 0.51 | -5.56 | 0.02 | -33.33 | 4.32 | 12.5 | 0.68 | 15.25 | 0.67 | 52.27 | 5.63 | 11.93 | 6.98 | 15.18 | -0.97 | 0 | 4.66 | 6.88 | 0.00 | 0 |
| 2017 (4) | 3.23 | -11.51 | 0.36 | -68.42 | 0.01 | 0 | 0 | 0 | 13.98 | -0.07 | 0.86 | 24.64 | 6.37 | -21.65 | 45.57 | -21.59 | 0.94 | -20.34 | 0 | 0 | 0.54 | -1.82 | 0.03 | -25.0 | 3.84 | 0.0 | 0.59 | 13.46 | 0.44 | 76.0 | 5.03 | 8.17 | 6.06 | 11.81 | -0.67 | 0 | 4.36 | 3.56 | 0.00 | 0 |
| 2016 (3) | 3.65 | -7.36 | 1.14 | -8.8 | 0 | 0 | 0.01 | 0 | 13.99 | -8.98 | 0.69 | -17.86 | 8.13 | 26.83 | 58.11 | 39.34 | 1.18 | 90.32 | 0 | 0 | 0.55 | 0 | 0.04 | -42.86 | 3.84 | 0.0 | 0.52 | 18.18 | 0.25 | 0.0 | 4.65 | 8.9 | 5.42 | 9.27 | -0.44 | 0 | 4.21 | -13.37 | 0.00 | 0 |
| 2015 (2) | 3.94 | 52.12 | 1.25 | -40.19 | 0 | 0 | 0 | 0 | 15.37 | 3.15 | 0.84 | 29.23 | 6.41 | -19.37 | 41.70 | -21.84 | 0.62 | -35.42 | 0 | 0 | 0 | 0 | 0.07 | -22.22 | 3.84 | 0.0 | 0.44 | 18.92 | 0.25 | 0.0 | 4.27 | 14.78 | 4.96 | 14.02 | 0.59 | -31.4 | 4.86 | 6.11 | 0.05 | -25.61 |
| 2014 (1) | 2.59 | -7.17 | 2.09 | 190.28 | 0 | 0 | 0 | 0 | 14.9 | 13.57 | 0.65 | -39.81 | 7.95 | 27.0 | 53.36 | 11.83 | 0.96 | 35.21 | 0 | 0 | 0 | 0 | 0.09 | 80.0 | 3.84 | 0.0 | 0.37 | 42.31 | 0.25 | 0.0 | 3.72 | 30.53 | 4.35 | 29.08 | 0.86 | 290.91 | 4.58 | 49.19 | 0.07 | -28.34 |
| 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) | 3.08 | 0.65 | -23.57 | 5.41 | 16.85 | 134.2 | 0.04 | 0.0 | -98.69 | 0 | 0 | 0 | 4.75 | 26.33 | 10.21 | 0.04 | 140.0 | 0 | 7.73 | 19.11 | 4.32 | 48.65 | 15.81 | -0.54 | 1.47 | 5.76 | 1.38 | 0.2 | 0.0 | 0.0 | 0.28 | -3.45 | -12.5 | 0.01 | 0.0 | -50.0 | 4.45 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 1.28 | 0.0 | 30.61 | 7.23 | 0.56 | -6.95 | 10.23 | 0.39 | -2.29 | -0.39 | -69.57 | 50.0 | 6.84 | -1.72 | -2.15 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.06 | -6.42 | -51.2 | 4.63 | -0.64 | 139.9 | 0.04 | 0.0 | -98.68 | 0 | 0 | 0 | 3.76 | 16.41 | 9.94 | -0.1 | 41.18 | -171.43 | 6.49 | -0.61 | 2.04 | 42.01 | -2.8 | 8.52 | 1.39 | 2.96 | 2.21 | 0.2 | 0.0 | 0 | 0.29 | -3.33 | -12.12 | 0.01 | -50.0 | -50.0 | 4.45 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 1.28 | 30.61 | 30.61 | 7.19 | -5.27 | -7.46 | 10.19 | -0.97 | -2.67 | -0.23 | 46.51 | 86.47 | 6.96 | -2.79 | 14.66 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.27 | -2.97 | -51.48 | 4.66 | 12.02 | 113.76 | 0.04 | 0.0 | -98.68 | 0 | 0 | 0 | 3.23 | -22.17 | -4.15 | -0.17 | -1600.0 | -6.25 | 6.53 | -12.11 | -2.68 | 43.22 | -11.3 | 16.9 | 1.35 | 3.85 | -2.17 | 0.2 | 5.26 | 0 | 0.3 | -3.23 | -11.76 | 0.02 | 0.0 | -33.33 | 4.45 | 0.0 | 0.0 | 1.72 | 0.0 | 12.42 | 0.98 | 0.0 | -17.65 | 7.59 | -2.19 | -10.81 | 10.29 | -1.63 | -8.37 | -0.43 | 66.41 | 58.65 | 7.16 | 10.49 | -4.15 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.37 | -16.38 | -57.72 | 4.16 | 80.09 | 19.54 | 0.04 | -98.69 | -98.67 | 0 | 0 | 0 | 4.15 | -3.71 | 2.47 | -0.01 | 0 | 90.91 | 7.43 | 0.27 | -5.59 | 48.72 | -0.39 | 27.47 | 1.3 | -10.34 | -10.34 | 0.19 | -5.0 | 0 | 0.31 | -3.12 | -11.43 | 0.02 | 0.0 | -33.33 | 4.45 | 0.0 | 0.0 | 1.72 | 0.0 | 12.42 | 0.98 | 0.0 | -17.65 | 7.76 | -0.13 | -10.6 | 10.46 | -0.1 | -8.17 | -1.28 | -64.1 | -37.63 | 6.48 | -7.3 | -16.39 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.03 | -35.73 | 9.81 | 2.31 | 19.69 | -46.77 | 3.05 | 0.33 | 7525.0 | 0 | 0 | 0 | 4.31 | 26.02 | -22.9 | 0 | -100.0 | -100.0 | 7.41 | 16.51 | -31.13 | 48.91 | 26.35 | 5.23 | 1.45 | 6.62 | -18.54 | 0.2 | 0 | 0 | 0.32 | -3.03 | -90.36 | 0.02 | 0.0 | -50.0 | 4.45 | 0.0 | 0.0 | 1.72 | 0.0 | 12.42 | 0.98 | 0.0 | -17.65 | 7.77 | 0.0 | -11.6 | 10.47 | 0.0 | -8.96 | -0.78 | 54.12 | -69.57 | 6.99 | 15.16 | -16.09 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.27 | -6.97 | 7.92 | 1.93 | -11.47 | -57.02 | 3.04 | 0.33 | 7500.0 | 0 | 0 | 0 | 3.42 | 1.48 | -33.46 | 0.14 | 187.5 | -72.55 | 6.36 | -5.22 | -33.89 | 38.71 | 4.71 | -6.32 | 1.36 | -1.45 | -30.61 | 0 | 0 | 0 | 0.33 | -2.94 | -90.06 | 0.02 | -33.33 | -33.33 | 4.45 | 0.0 | 0.0 | 1.72 | 12.42 | 12.42 | 0.98 | -17.65 | -17.65 | 7.77 | -8.7 | -0.77 | 10.47 | -6.77 | -0.76 | -1.7 | -63.46 | -150.0 | 6.07 | -18.74 | -15.1 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.74 | -15.43 | 16.21 | 2.18 | -37.36 | -52.4 | 3.03 | 0.66 | 7475.0 | 0 | 0 | 0 | 3.37 | -16.79 | -42.0 | -0.16 | -45.45 | -126.67 | 6.71 | -14.74 | -43.8 | 36.97 | -3.28 | -29.75 | 1.38 | -4.83 | -30.65 | 0 | 0 | 0 | 0.34 | -2.86 | -89.76 | 0.03 | 0.0 | 200.0 | 4.45 | 0.0 | 0.0 | 1.53 | 0.0 | 17.69 | 1.19 | 0.0 | -13.77 | 8.51 | -1.96 | -0.58 | 11.23 | -1.4 | -0.09 | -1.04 | -11.83 | -225.0 | 7.47 | -3.61 | -9.34 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.97 | 117.17 | 41.56 | 3.48 | -19.82 | -13.0 | 3.01 | 7425.0 | 7425.0 | 0 | 0 | 0 | 4.05 | -27.55 | -38.73 | -0.11 | -111.58 | -117.19 | 7.87 | -26.86 | -26.03 | 38.22 | -17.76 | -18.27 | 1.45 | -18.54 | -29.61 | 0 | 0 | 0 | 0.35 | -89.46 | -89.46 | 0.03 | -25.0 | 200.0 | 4.45 | 0.0 | 0.0 | 1.53 | 0.0 | 17.69 | 1.19 | 0.0 | -13.77 | 8.68 | -1.25 | 9.18 | 11.39 | -0.96 | 7.15 | -0.93 | -102.17 | 21.85 | 7.75 | -6.96 | 14.64 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.67 | -36.83 | -29.96 | 4.34 | -3.34 | 40.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 5.59 | 8.75 | -2.27 | 0.95 | 86.27 | 25.0 | 10.76 | 11.85 | 24.68 | 46.48 | 12.48 | 21.45 | 1.78 | -9.18 | -3.26 | 0 | 0 | 0 | 3.32 | 0.0 | 0.0 | 0.04 | 33.33 | 300.0 | 4.45 | 0.0 | 0.0 | 1.53 | 0.0 | 17.69 | 1.19 | 0.0 | -13.77 | 8.79 | 12.26 | 20.25 | 11.5 | 9.0 | 15.12 | -0.46 | 32.35 | 68.49 | 8.33 | 16.5 | 42.39 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.81 | 0.17 | -23.25 | 4.49 | -1.97 | 440.96 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 5.14 | -11.53 | 12.97 | 0.51 | -15.0 | 183.33 | 9.62 | -19.43 | 22.24 | 41.32 | -21.47 | 21.03 | 1.96 | -1.51 | 20.99 | 0 | 0 | 0 | 3.32 | 0.0 | 0.0 | 0.03 | 200.0 | 200.0 | 4.45 | 0.0 | 0.0 | 1.53 | 17.69 | 51.49 | 1.19 | -13.77 | -17.36 | 7.83 | -8.53 | -5.66 | 10.55 | -6.14 | -1.86 | -0.68 | -112.5 | 50.72 | 7.15 | -13.23 | 3.32 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.8 | 3.02 | 47.21 | 4.58 | 14.5 | 1535.71 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 5.81 | -12.1 | -1.02 | 0.6 | -6.25 | -18.92 | 11.94 | 12.22 | 8.15 | 52.62 | 12.51 | 14.68 | 1.99 | -3.4 | 15.03 | 0 | 0 | 0 | 3.32 | 0.0 | 0.3 | 0.01 | 0.0 | 0.0 | 4.45 | 0.0 | 0.0 | 1.3 | 0.0 | 28.71 | 1.38 | 0.0 | -4.17 | 8.56 | 7.67 | 5.42 | 11.24 | 5.74 | 6.24 | -0.32 | 73.11 | 73.11 | 8.24 | 21.89 | 18.9 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.63 | 7.44 | -24.23 | 4.0 | 29.03 | 2976.92 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 6.61 | 15.56 | 3.12 | 0.64 | -15.79 | -21.95 | 10.64 | 23.29 | 3.2 | 46.77 | 22.21 | -5.87 | 2.06 | 11.96 | 18.39 | 0 | 0 | 0 | 3.32 | 0.0 | -22.07 | 0.01 | 0.0 | -50.0 | 4.45 | 0.0 | 3.01 | 1.3 | 0.0 | 28.71 | 1.38 | 0.0 | -4.17 | 7.95 | 8.76 | 7.58 | 10.63 | 6.41 | 8.03 | -1.19 | 18.49 | 13.77 | 6.76 | 15.56 | 12.48 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.24 | -30.78 | 33.33 | 3.1 | 273.49 | 376.92 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 5.72 | 25.71 | -8.04 | 0.76 | 322.22 | -11.63 | 8.63 | 9.66 | -10.29 | 38.27 | 12.09 | -26.4 | 1.84 | 13.58 | 24.32 | 0 | 0 | 0 | 3.32 | 0.0 | 654.55 | 0.01 | 0.0 | -50.0 | 4.45 | 0.0 | 3.01 | 1.3 | 28.71 | 28.71 | 1.38 | -4.17 | -4.17 | 7.31 | -11.93 | 11.43 | 9.99 | -7.07 | 10.75 | -1.46 | -5.8 | 10.43 | 5.85 | -15.46 | 18.66 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.57 | 92.13 | 42.83 | 0.83 | 196.43 | -1.19 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 4.55 | -22.49 | -18.17 | 0.18 | -75.68 | -83.18 | 7.87 | -28.71 | 8.4 | 34.14 | -25.59 | 0 | 1.62 | -6.36 | -4.14 | 0 | 0 | 0 | 3.32 | 0.3 | 637.78 | 0.01 | 0.0 | -50.0 | 4.45 | 0.0 | 3.01 | 1.01 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 8.3 | 2.22 | 45.61 | 10.75 | 1.61 | 31.74 | -1.38 | -15.97 | 28.87 | 6.92 | -0.14 | 84.04 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.94 | -46.97 | -36.96 | 0.28 | 115.38 | -58.82 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 5.87 | -8.42 | 129.3 | 0.74 | -9.76 | 722.22 | 11.04 | 7.08 | 135.39 | 45.89 | -7.65 | 0 | 1.73 | -0.57 | 47.86 | 0 | 0 | 0 | 3.31 | -22.3 | 619.57 | 0.01 | -50.0 | -50.0 | 4.45 | 3.01 | 3.01 | 1.01 | 0.0 | 17.44 | 1.44 | 0.0 | 48.45 | 8.12 | 9.88 | 40.48 | 10.58 | 7.52 | 39.03 | -1.19 | 13.77 | 22.73 | 6.93 | 15.31 | 63.44 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.43 | 89.06 | 38.1 | 0.13 | -80.0 | -80.88 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 6.41 | 3.05 | 54.09 | 0.82 | -4.65 | 86.36 | 10.31 | 7.17 | 73.86 | 49.69 | -4.45 | 0 | 1.74 | 17.57 | 72.28 | 0 | 0 | 0 | 4.26 | 868.18 | 806.38 | 0.02 | 0.0 | 0.0 | 4.32 | 0.0 | 0.0 | 1.01 | 0.0 | 17.44 | 1.44 | 0.0 | 48.45 | 7.39 | 12.65 | 29.65 | 9.84 | 9.09 | 30.68 | -1.38 | 15.34 | 4.17 | 6.01 | 21.91 | 41.08 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.93 | -25.85 | 0.0 | 0.65 | -22.62 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.22 | 11.87 | 0.0 | 0.86 | -19.63 | 0.0 | 9.62 | 32.51 | 0.0 | 52.00 | 0 | 0.0 | 1.48 | -12.43 | 0.0 | 0 | 0 | 0.0 | 0.44 | -2.22 | 0.0 | 0.02 | 0.0 | 0.0 | 4.32 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 6.56 | 15.09 | 0.0 | 9.02 | 10.54 | 0.0 | -1.63 | 15.98 | 0.0 | 4.93 | 31.12 | 0.0 | 0.00 | 0 | 0.0 |
