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) | 2.14 | 12.63 | 2.61 | -10.0 | 0 | 0 | 0 | 0 | 12.68 | 5.49 | 0.03 | 0 | 4.73 | 20.36 | 37.30 | 14.09 | 4.02 | -7.16 | 0 | 0 | 4.71 | 42.73 | 0.11 | -26.67 | 4.76 | 1.28 | 1.14 | 0.0 | 1.6 | -18.37 | 0.08 | 0 | 2.83 | -6.6 | -1.88 | 0 | -1.8 | 0 | 0.01 | 75.15 |
| 2022 (9) | 1.9 | -38.91 | 2.9 | 31.82 | 0 | 0 | 0 | 0 | 12.02 | 2.74 | -0.15 | 0 | 3.93 | 22.05 | 32.70 | 18.8 | 4.33 | 8.25 | 0 | 0 | 3.3 | -5.71 | 0.15 | -25.0 | 4.7 | 0.0 | 1.14 | 5.56 | 1.96 | 7.1 | -0.08 | 0 | 3.03 | -14.65 | -1.6 | 0 | -1.68 | 0 | 0.00 | 1.38 |
| 2021 (8) | 3.11 | -42.94 | 2.2 | 0.0 | 0 | 0 | 0 | 0 | 11.7 | 15.96 | 0.6 | 0 | 3.22 | 11.42 | 27.52 | -3.91 | 4.0 | 86.05 | 0 | 0 | 3.5 | 0.0 | 0.2 | -4.76 | 4.7 | 0.0 | 1.08 | 0.0 | 1.83 | -12.02 | 0.64 | 0 | 3.55 | 13.06 | -1.96 | 0 | -1.32 | 0 | 0.00 | -1.62 |
| 2020 (7) | 5.45 | 18.22 | 2.2 | -18.52 | 0 | 0 | 0 | 0 | 10.09 | -4.54 | -0.03 | 0 | 2.89 | -8.25 | 28.64 | -3.89 | 2.15 | 6.97 | 0 | 0 | 3.5 | 16.67 | 0.21 | 75.0 | 4.7 | -6.0 | 1.08 | 1.89 | 2.08 | 41.5 | -0.03 | 0 | 3.14 | -3.38 | -1.83 | 0 | -1.86 | 0 | 0.00 | 4.25 |
| 2019 (6) | 4.61 | 56.8 | 2.7 | 80.0 | 0 | 0 | 0 | 0 | 10.57 | -12.64 | 0.4 | -58.76 | 3.15 | -16.0 | 29.80 | -3.84 | 2.01 | 30.52 | 0 | 0 | 3.0 | -14.29 | 0.12 | 20.0 | 5.0 | -3.85 | 1.06 | 9.28 | 1.47 | 20.49 | 0.72 | -51.35 | 3.25 | -11.44 | -2.08 | 0 | -1.36 | 0 | 0.00 | 0 |
| 2018 (5) | 2.94 | -16.48 | 1.5 | 15.38 | 0 | 0 | 0 | 0 | 12.1 | -1.94 | 0.97 | -33.1 | 3.75 | 3.88 | 30.99 | 5.94 | 1.54 | -0.65 | 0.26 | 0 | 3.5 | 133.33 | 0.1 | 25.0 | 5.2 | 0.0 | 0.97 | 18.29 | 1.22 | 46.99 | 1.48 | -25.25 | 3.67 | 1.1 | -1.47 | 0 | 0.01 | -98.68 | 0.00 | 0 |
| 2017 (4) | 3.52 | 72.55 | 1.3 | -64.38 | 1.96 | -7.11 | 0 | 0 | 12.34 | -6.94 | 1.45 | 7.41 | 3.61 | -11.3 | 29.25 | -4.69 | 1.55 | 12.32 | 0 | 0 | 1.5 | 0 | 0.08 | -27.27 | 5.2 | 5.05 | 0.82 | 18.84 | 0.83 | 336.84 | 1.98 | 4.21 | 3.63 | 31.05 | -1.22 | 0 | 0.76 | -28.97 | 0.00 | 0 |
| 2016 (3) | 2.04 | -29.9 | 3.65 | 40.38 | 2.11 | -1.4 | 0 | 0 | 13.26 | -8.36 | 1.35 | 9.76 | 4.07 | -0.25 | 30.69 | 8.86 | 1.38 | -8.0 | 0.09 | 0 | 0 | 0 | 0.11 | -26.67 | 4.95 | 5.1 | 0.69 | 23.21 | 0.19 | 0.0 | 1.9 | 33.8 | 2.77 | 27.65 | -0.83 | 0 | 1.07 | -47.03 | 0.00 | 0 |
| 2015 (2) | 2.91 | 17.81 | 2.6 | -35.0 | 2.14 | -43.39 | 0 | 0 | 14.47 | 8.88 | 1.23 | 30.85 | 4.08 | 28.3 | 28.20 | 17.84 | 1.5 | -19.79 | 0 | 0 | 3.21 | 0 | 0.15 | -6.25 | 4.71 | 4.9 | 0.56 | 19.15 | 0.19 | 0.0 | 1.42 | 47.92 | 2.17 | 33.95 | 0.6 | -31.03 | 2.02 | 10.38 | 0.00 | 0 |
| 2014 (1) | 2.47 | -25.15 | 4.0 | 33.33 | 3.78 | 270.59 | 0 | 0 | 13.29 | 15.77 | 0.94 | -29.32 | 3.18 | -7.29 | 23.93 | -19.92 | 1.87 | 25.5 | 0 | 0 | 0 | 0 | 0.16 | -5.88 | 4.49 | 8.19 | 0.47 | 38.24 | 0.19 | -29.63 | 0.96 | -27.82 | 1.62 | -16.49 | 0.87 | 357.89 | 1.83 | 20.39 | 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) | 2.88 | 14.29 | 20.0 | 2.7 | -6.57 | 6.3 | 0 | 0 | 0 | 0 | 0 | 0 | 4.17 | 8.31 | 24.11 | 0.13 | 85.71 | 44.44 | 5.37 | 4.88 | 25.17 | 35.45 | -0.72 | 0.88 | 4.45 | 6.46 | 1.37 | 0 | 0 | 0 | 2.64 | -14.01 | -45.34 | 0.1 | -9.09 | -16.67 | 5.71 | 3.63 | 21.49 | 1.15 | 0.0 | 0.88 | 1.68 | 0.0 | 5.0 | 0.29 | 81.25 | 583.33 | 3.12 | 4.35 | 15.99 | -1.15 | 16.67 | 22.82 | -0.86 | 29.51 | 44.52 | 0.01 | 18.06 | 35.09 |
| 24Q2 (19) | 2.52 | 1.2 | 14.03 | 2.89 | 1.4 | -14.24 | 0 | 0 | 0 | 0 | 0 | 0 | 3.85 | 11.92 | 33.22 | 0.07 | -30.0 | 163.64 | 5.12 | 8.02 | 50.59 | 35.70 | 0.79 | 24.86 | 4.18 | -1.88 | 1.21 | 0 | 0 | 0 | 3.07 | -34.96 | -6.97 | 0.11 | 10.0 | -15.38 | 5.51 | 16.24 | 17.23 | 1.15 | 0.88 | 0.88 | 1.68 | 5.0 | 5.0 | 0.16 | -5.88 | 206.67 | 2.99 | 2.4 | 15.0 | -1.38 | 9.8 | 31.0 | -1.22 | 10.29 | 43.26 | 0.01 | -11.76 | 55.62 |
| 24Q1 (18) | 2.49 | 16.36 | 21.46 | 2.85 | 9.2 | -10.94 | 0 | 0 | 0 | 0 | 0 | 0 | 3.44 | -6.78 | 25.55 | 0.1 | -28.57 | 225.0 | 4.74 | 0.21 | 43.2 | 35.43 | -5.03 | 28.75 | 4.26 | 5.97 | -0.93 | 0 | 0 | 0 | 4.72 | 0.21 | 43.03 | 0.1 | -9.09 | -28.57 | 4.74 | -0.42 | 0.85 | 1.14 | 0.0 | 0.0 | 1.6 | 0.0 | -18.37 | 0.17 | 112.5 | 206.25 | 2.92 | 3.18 | -1.02 | -1.53 | 18.62 | 0.65 | -1.36 | 24.44 | 20.0 | 0.01 | 9.91 | 92.17 |
| 23Q4 (17) | 2.14 | -10.83 | 12.63 | 2.61 | 2.76 | -10.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.69 | 9.82 | 14.6 | 0.14 | 55.56 | 125.0 | 4.73 | 10.26 | 20.36 | 37.30 | 6.17 | 14.09 | 4.02 | -8.43 | -7.16 | 0 | 0 | 0 | 4.71 | -2.48 | 42.73 | 0.11 | -8.33 | -26.67 | 4.76 | 1.28 | 1.28 | 1.14 | 0.0 | 0.0 | 1.6 | 0.0 | -18.37 | 0.08 | 233.33 | 200.0 | 2.83 | 5.2 | -6.6 | -1.88 | -26.17 | -17.5 | -1.8 | -16.13 | -7.14 | 0.01 | 17.98 | 75.15 |
| 23Q3 (16) | 2.4 | 8.6 | 12.68 | 2.54 | -24.63 | -12.41 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | 16.26 | 10.53 | 0.09 | 181.82 | -25.0 | 4.29 | 26.18 | 14.71 | 35.14 | 22.87 | 11.42 | 4.39 | 6.3 | -3.73 | 0 | 0 | 0 | 4.83 | 46.36 | 46.36 | 0.12 | -7.69 | -25.0 | 4.7 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 1.6 | 0.0 | -18.37 | -0.06 | 60.0 | -112.5 | 2.69 | 3.46 | -25.07 | -1.49 | 25.5 | -12.88 | -1.55 | 27.91 | -84.52 | 0.01 | 36.0 | 59.25 |
| 23Q2 (15) | 2.21 | 7.8 | -14.34 | 3.37 | 5.31 | 46.52 | 0 | 0 | 0 | 0 | 0 | 0 | 2.89 | 5.47 | -4.62 | -0.11 | -37.5 | -164.71 | 3.4 | 2.72 | 3.66 | 28.60 | 3.93 | 2.87 | 4.13 | -3.95 | -12.5 | 0 | 0 | 0 | 3.3 | 0.0 | 0.0 | 0.13 | -7.14 | -23.53 | 4.7 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 1.6 | -18.37 | -18.37 | -0.15 | 6.25 | -141.67 | 2.6 | -11.86 | -25.07 | -2.0 | -29.87 | -29.87 | -2.15 | -26.47 | -82.2 | 0.00 | 8.97 | 13.88 |
| 23Q1 (14) | 2.05 | 7.89 | -25.18 | 3.2 | 10.34 | 39.13 | 0 | 0 | 0 | 0 | 0 | 0 | 2.74 | -14.91 | 0.37 | -0.08 | 85.71 | -166.67 | 3.31 | -15.78 | 4.09 | 27.51 | -15.85 | 2.27 | 4.3 | -0.69 | -5.49 | 0 | 0 | 0 | 3.3 | 0.0 | -5.71 | 0.14 | -6.67 | -26.32 | 4.7 | 0.0 | 0.0 | 1.14 | 0.0 | 5.56 | 1.96 | 0.0 | 7.1 | -0.16 | -100.0 | -121.05 | 2.95 | -2.64 | -19.84 | -1.54 | 3.75 | -14.07 | -1.7 | -1.19 | -188.14 | 0.00 | 0.17 | 7.97 |
| 22Q4 (13) | 1.9 | -10.8 | -38.91 | 2.9 | 0.0 | 31.82 | 0 | 0 | 0 | 0 | 0 | 0 | 3.22 | 5.92 | 5.23 | -0.56 | -566.67 | -429.41 | 3.93 | 5.08 | 22.05 | 32.70 | 3.68 | 18.8 | 4.33 | -5.04 | 8.25 | 0 | 0 | 0 | 3.3 | 0.0 | -5.71 | 0.15 | -6.25 | -25.0 | 4.7 | 0.0 | 0.0 | 1.14 | 0.0 | 5.56 | 1.96 | 0.0 | 7.1 | -0.08 | -116.67 | -112.5 | 3.03 | -15.6 | -14.65 | -1.6 | -21.21 | 18.37 | -1.68 | -100.0 | -27.27 | 0.00 | 7.27 | 1.38 |
| 22Q3 (12) | 2.13 | -17.44 | -37.54 | 2.9 | 26.09 | 45.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.04 | 0.33 | 2.01 | 0.12 | -29.41 | -40.0 | 3.74 | 14.02 | 21.43 | 31.53 | 13.45 | 16.82 | 4.56 | -3.39 | 21.6 | 0 | 0 | 0 | 3.3 | 0.0 | -5.71 | 0.16 | -5.88 | -15.79 | 4.7 | 0.0 | 0.0 | 1.14 | 0.0 | 5.56 | 1.96 | 0.0 | 7.1 | 0.48 | 33.33 | 4.35 | 3.59 | 3.46 | 6.21 | -1.32 | 14.29 | 36.84 | -0.84 | 28.81 | 48.47 | 0.00 | -2.74 | -7.9 |
| 22Q2 (11) | 2.58 | -5.84 | -37.98 | 2.3 | 0.0 | 15.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.03 | 10.99 | -0.66 | 0.17 | 41.67 | 13.33 | 3.28 | 3.14 | 12.33 | 27.80 | 3.32 | 4.81 | 4.72 | 3.74 | 40.48 | 0 | 0 | 0 | 3.3 | -5.71 | -5.71 | 0.17 | -10.53 | -15.0 | 4.7 | 0.0 | 0.0 | 1.14 | 5.56 | 5.56 | 1.96 | 7.1 | -5.77 | 0.36 | -52.63 | 89.47 | 3.47 | -5.71 | 3.27 | -1.54 | -14.07 | 25.96 | -1.18 | -100.0 | 37.57 | 0.00 | 3.32 | -23.65 |
| 22Q1 (10) | 2.74 | -11.9 | -47.31 | 2.3 | 4.55 | 15.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.73 | -10.78 | 4.6 | 0.12 | -29.41 | 71.43 | 3.18 | -1.24 | 20.91 | 26.90 | -2.24 | 6.9 | 4.55 | 13.75 | 73.66 | 0 | 0 | 0 | 3.5 | 0.0 | 0.0 | 0.19 | -5.0 | -13.64 | 4.7 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 1.83 | 0.0 | -12.02 | 0.76 | 18.75 | 1800.0 | 3.68 | 3.66 | 14.64 | -1.35 | 31.12 | 30.41 | -0.59 | 55.3 | 68.95 | 0.00 | -5.94 | -26.16 |
| 21Q4 (9) | 3.11 | -8.8 | -42.94 | 2.2 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.06 | 2.68 | 10.47 | 0.17 | -15.0 | 0 | 3.22 | 4.55 | 11.42 | 27.52 | 1.95 | -3.91 | 4.0 | 6.67 | 86.05 | 0 | 0 | 0 | 3.5 | 0.0 | 0.0 | 0.2 | 5.26 | -4.76 | 4.7 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 1.83 | 0.0 | -12.02 | 0.64 | 39.13 | 2233.33 | 3.55 | 5.03 | 13.06 | -1.96 | 6.22 | -7.1 | -1.32 | 19.02 | 29.03 | 0.00 | -2.56 | -1.62 |
| 21Q3 (8) | 3.41 | -18.03 | -36.14 | 2.0 | 0.0 | -25.93 | 0 | 0 | 0 | 0 | 0 | 0 | 2.98 | -2.3 | 15.5 | 0.2 | 33.33 | 1900.0 | 3.08 | 5.48 | 21.26 | 26.99 | 1.78 | 9.36 | 3.75 | 11.61 | 93.3 | 0 | 0 | 0 | 3.5 | 0.0 | 16.67 | 0.19 | -5.0 | 58.33 | 4.7 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 1.83 | -12.02 | -12.02 | 0.46 | 142.11 | 1633.33 | 3.38 | 0.6 | 7.64 | -2.09 | -0.48 | 6.7 | -1.63 | 13.76 | 28.19 | 0.00 | -19.37 | -2.71 |
| 21Q2 (7) | 4.16 | -20.0 | -12.79 | 2.0 | 0.0 | -31.03 | 0 | 0 | 0 | 0 | 0 | 0 | 3.05 | 16.86 | 22.49 | 0.15 | 114.29 | 650.0 | 2.92 | 11.03 | 17.27 | 26.52 | 5.38 | 0 | 3.36 | 28.24 | 78.72 | 0 | 0 | 0 | 3.5 | 0.0 | 16.67 | 0.2 | -9.09 | 100.0 | 4.7 | 0.0 | -4.08 | 1.08 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 0.19 | 375.0 | 575.0 | 3.36 | 4.67 | 7.35 | -2.08 | -7.22 | 17.13 | -1.89 | 0.53 | 25.88 | 0.00 | -0.09 | 56.82 |
| 21Q1 (6) | 5.2 | -4.59 | 9.01 | 2.0 | -9.09 | -30.8 | 0 | 0 | 0 | 0 | 0 | 0 | 2.61 | -5.78 | 16.0 | 0.07 | 0 | 216.67 | 2.63 | -9.0 | -5.05 | 25.17 | -12.13 | 0 | 2.62 | 21.86 | 29.06 | 0 | 0 | 0 | 3.5 | 0.0 | 16.67 | 0.22 | 4.76 | 100.0 | 4.7 | 0.0 | -4.08 | 1.08 | 0.0 | 1.89 | 2.08 | 0.0 | 41.5 | 0.04 | 233.33 | -93.55 | 3.21 | 2.23 | 1.58 | -1.94 | -6.01 | 14.16 | -1.9 | -2.15 | -15.85 | 0.00 | 25.33 | 26.09 |
| 20Q4 (5) | 5.45 | 2.06 | 18.22 | 2.2 | -18.52 | -18.52 | 0 | 0 | 0 | 0 | 0 | 0 | 2.77 | 7.36 | -6.73 | 0 | -100.0 | -100.0 | 2.89 | 13.78 | -8.25 | 28.64 | 16.03 | 0 | 2.15 | 10.82 | 6.97 | 0 | 0 | 0 | 3.5 | 16.67 | 16.67 | 0.21 | 75.0 | 75.0 | 4.7 | 0.0 | -6.0 | 1.08 | 0.0 | 1.89 | 2.08 | 0.0 | 41.5 | -0.03 | 0.0 | -104.17 | 3.14 | 0.0 | -3.38 | -1.83 | 18.3 | 12.02 | -1.86 | 18.06 | -36.76 | 0.00 | -3.64 | 4.25 |
| 20Q3 (4) | 5.34 | 11.95 | 0.0 | 2.7 | -6.9 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.58 | 3.61 | 0.0 | 0.01 | -50.0 | 0.0 | 2.54 | 2.01 | 0.0 | 24.68 | 0 | 0.0 | 1.94 | 3.19 | 0.0 | 0 | 0 | 0.0 | 3.0 | 0.0 | 0.0 | 0.12 | 20.0 | 0.0 | 4.7 | -4.08 | 0.0 | 1.08 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | -0.03 | 25.0 | 0.0 | 3.14 | 0.32 | 0.0 | -2.24 | 10.76 | 0.0 | -2.27 | 10.98 | 0.0 | 0.00 | 29.97 | 0.0 |
