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) | 2.18 | -15.18 | 0 | 0 | 0.29 | 314.29 | 0 | 0 | 9.45 | -38.87 | 0.14 | -92.09 | 2.95 | -23.38 | 31.22 | 25.35 | 3.17 | 36.05 | 1.13 | -7.38 | 2.0 | 365.12 | 0.25 | 525.0 | 4.09 | 0.0 | 0.95 | 23.38 | 0.28 | 7.69 | 2.62 | -31.41 | 3.85 | -20.62 | -0.3 | 0 | 2.32 | -34.46 | 0.02 | 0 |
| 2022 (9) | 2.57 | 5.76 | 0 | 0 | 0.07 | -78.12 | 0 | 0 | 15.46 | -0.77 | 1.77 | 8.59 | 3.85 | -11.49 | 24.90 | -10.81 | 2.33 | -19.66 | 1.22 | 14.02 | 0.43 | 115.0 | 0.04 | 0 | 4.09 | 4.34 | 0.77 | 26.23 | 0.26 | 0.0 | 3.82 | 26.07 | 4.85 | 24.36 | -0.28 | 0 | 3.54 | 27.8 | 0.00 | 0 |
| 2021 (8) | 2.43 | -9.67 | 1.0 | 25.0 | 0.32 | 3100.0 | 0 | 0 | 15.58 | 30.05 | 1.63 | 129.58 | 4.35 | 22.88 | 27.92 | -5.51 | 2.9 | 55.08 | 1.07 | 9.18 | 0.2 | -72.22 | 0 | 0 | 3.92 | 2.62 | 0.61 | 12.96 | 0.26 | 188.89 | 3.03 | 83.64 | 3.9 | 70.31 | -0.26 | 0 | 2.77 | 99.28 | 0.00 | 0 |
| 2020 (7) | 2.69 | 35.86 | 0.8 | 0 | 0.01 | 0.0 | 0 | 0 | 11.98 | -0.08 | 0.71 | 2.9 | 3.54 | 7.27 | 29.55 | 7.36 | 1.87 | 40.6 | 0.98 | 0.0 | 0.72 | -17.24 | 0 | 0 | 3.82 | 0.0 | 0.54 | 14.89 | 0.09 | 0 | 1.65 | 3.77 | 2.29 | 11.17 | -0.26 | 0 | 1.39 | -7.33 | 0.00 | 0 |
| 2019 (6) | 1.98 | 34.69 | 0 | 0 | 0.01 | -94.44 | 0 | 0 | 11.99 | 16.07 | 0.69 | 76.92 | 3.3 | 5.77 | 27.52 | -8.87 | 1.33 | -16.35 | 0.98 | -1.01 | 0.87 | -48.21 | 0 | 0 | 3.82 | 13.69 | 0.47 | 9.3 | 0 | 0 | 1.59 | 32.5 | 2.06 | 26.38 | -0.09 | 0 | 1.5 | 25.0 | 0.00 | 0 |
| 2018 (5) | 1.47 | -37.18 | 0.2 | -80.95 | 0.18 | 20.0 | 0 | 0 | 10.33 | 8.05 | 0.39 | 0 | 3.12 | -0.64 | 30.20 | -8.04 | 1.59 | 70.97 | 0.99 | 102.04 | 1.68 | -9.68 | 0 | 0 | 3.36 | 0.0 | 0.43 | 0.0 | 0 | 0 | 1.2 | 50.0 | 1.63 | 32.52 | 0 | 0 | 1.2 | 60.0 | 0.00 | 0 |
| 2017 (4) | 2.34 | 0.86 | 1.05 | 10400.0 | 0.15 | 0.0 | 0 | 0 | 9.56 | -7.63 | -0.25 | 0 | 3.14 | -26.81 | 32.85 | -20.76 | 0.93 | 17.72 | 0.49 | 0 | 1.86 | 104.4 | 0 | 0 | 3.36 | 0.3 | 0.43 | 0.0 | 0 | 0 | 0.8 | -24.53 | 1.23 | -16.89 | -0.05 | 0 | 0.75 | -30.56 | 0.00 | 0 |
| 2016 (3) | 2.32 | -39.11 | 0.01 | 0.0 | 0.15 | 0.0 | 0 | 0 | 10.35 | 1.67 | -0.11 | 0 | 4.29 | 32.0 | 41.45 | 29.83 | 0.79 | 6.76 | 0 | 0 | 0.91 | -14.15 | 0 | 0 | 3.35 | 0.0 | 0.43 | 2.38 | 0 | 0 | 1.06 | -17.83 | 1.48 | -13.45 | 0.02 | -71.43 | 1.08 | -20.59 | 0.00 | 0 |
| 2015 (2) | 3.81 | -4.99 | 0.01 | 0 | 0.15 | 0.0 | 0 | 0 | 10.18 | -32.13 | 0.11 | -87.64 | 3.25 | -26.3 | 31.93 | 8.59 | 0.74 | -12.94 | 0.09 | 0 | 1.06 | -12.4 | 0.05 | 25.0 | 3.35 | 1.21 | 0.42 | 27.27 | 0 | 0 | 1.29 | -31.02 | 1.71 | -22.27 | 0.07 | 16.67 | 1.36 | -29.53 | 0.00 | 0 |
| 2014 (1) | 4.01 | 138.69 | 0 | 0 | 0.15 | 50.0 | 0 | 0 | 15.0 | 0.27 | 0.89 | 1.14 | 4.41 | -30.0 | 29.40 | -30.19 | 0.85 | 30.77 | 0 | 0 | 1.21 | -13.57 | 0.04 | 0.0 | 3.31 | 13.36 | 0.33 | 37.5 | 0.01 | 0 | 1.87 | 16.88 | 2.2 | 19.57 | 0.06 | 0 | 1.93 | 21.38 | 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) | 2.27 | -1.73 | -4.62 | 0.2 | 0 | 0 | 0.38 | -66.37 | 35.71 | 0 | 0 | 0 | 2.61 | 2.76 | 14.98 | -0.04 | -130.77 | -500.0 | 3.0 | -1.32 | 0.0 | 30.83 | -4.76 | 7.81 | 3.42 | 1.18 | 65.22 | 1.13 | 0.0 | -16.3 | 2.33 | 104.39 | 89.43 | 0.19 | -9.52 | 0 | 4.09 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 3.86 | -1.03 | -1.03 | -0.26 | -4.0 | 10.34 | -0.26 | -110.83 | -110.88 | 0.02 | -11.87 | 0 |
| 24Q2 (19) | 2.31 | 14.36 | -7.6 | 0 | 0 | 0 | 1.13 | 289.66 | 1514.29 | 0 | 0 | 0 | 2.54 | 10.43 | 15.98 | 0.13 | 160.0 | 85.71 | 3.04 | -1.3 | 5.19 | 32.37 | -4.98 | 36.78 | 3.38 | 4.97 | 55.76 | 1.13 | 0.0 | -8.87 | 1.14 | -41.84 | 185.0 | 0.21 | -8.7 | 200.0 | 4.09 | 0.0 | 0.0 | 0.96 | 1.05 | 1.05 | 0.3 | 7.14 | 7.14 | 2.65 | 3.92 | -1.49 | 3.9 | 3.45 | -0.51 | -0.25 | 13.79 | 13.79 | 2.4 | 6.19 | 0.0 | 0.02 | 14.29 | 0 |
| 24Q1 (18) | 2.02 | -7.34 | -28.87 | 0 | 0 | 0 | 0.29 | 0.0 | 314.29 | 0 | 0 | 0 | 2.3 | 0.88 | -15.44 | 0.05 | 183.33 | -54.55 | 3.08 | 4.41 | -6.95 | 34.07 | 9.26 | 46.89 | 3.22 | 1.58 | 54.81 | 1.13 | 0.0 | -9.6 | 1.96 | -2.0 | 378.05 | 0.23 | -8.0 | 187.5 | 4.09 | 0.0 | 0.0 | 0.95 | 0.0 | 23.38 | 0.28 | 0.0 | 7.69 | 2.55 | -2.67 | -9.25 | 3.77 | -2.08 | -1.82 | -0.29 | 3.33 | -3.57 | 2.26 | -2.59 | -10.67 | 0.02 | -3.87 | 0 |
| 23Q4 (17) | 2.18 | -8.4 | -15.18 | 0 | 0 | 0 | 0.29 | 3.57 | 314.29 | 0 | 0 | 0 | 2.28 | 0.44 | -31.12 | -0.06 | -700.0 | -135.29 | 2.95 | -1.67 | -23.38 | 31.18 | 9.04 | 25.22 | 3.17 | 53.14 | 36.05 | 1.13 | -16.3 | -7.38 | 2.0 | 62.6 | 365.12 | 0.25 | 0 | 525.0 | 4.09 | 0.0 | 0.0 | 0.95 | 0.0 | 23.38 | 0.28 | 0.0 | 7.69 | 2.62 | -2.24 | -31.41 | 3.85 | -1.28 | -20.62 | -0.3 | -3.45 | -7.14 | 2.32 | -2.93 | -34.46 | 0.02 | 0 | 0 |
| 23Q3 (16) | 2.38 | -4.8 | -1.24 | 0 | 0 | -100.0 | 0.28 | 300.0 | 2700.0 | 0 | 0 | 0 | 2.27 | 3.65 | -43.11 | 0.01 | -85.71 | -98.21 | 3.0 | 3.81 | -31.82 | 28.60 | 20.83 | 4.26 | 2.07 | -4.61 | -29.11 | 1.35 | 8.87 | 19.47 | 1.23 | 207.5 | 547.37 | 0 | -100.0 | 0 | 4.09 | 0.0 | 0.0 | 0.95 | 0.0 | 23.38 | 0.28 | 0.0 | 7.69 | 2.68 | -0.37 | -26.58 | 3.9 | -0.51 | -16.67 | -0.29 | 0.0 | 3.33 | 2.39 | -0.42 | -28.66 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.5 | -11.97 | 0.0 | 0 | 0 | 0 | 0.07 | 0.0 | 600.0 | 0 | 0 | 0 | 2.19 | -19.49 | -48.47 | 0.07 | -36.36 | -88.14 | 2.89 | -12.69 | -33.41 | 23.67 | 2.04 | -12.3 | 2.17 | 4.33 | -31.76 | 1.24 | -0.8 | 9.73 | 0.4 | -2.44 | 100.0 | 0.07 | -12.5 | 0 | 4.09 | 0.0 | 0.0 | 0.95 | 23.38 | 23.38 | 0.28 | 7.69 | 7.69 | 2.69 | -4.27 | -12.66 | 3.92 | 2.08 | -4.62 | -0.29 | -3.57 | -16.0 | 2.4 | -5.14 | -15.19 | 0.00 | 0 | 0 |
| 23Q1 (14) | 2.84 | 10.51 | 47.15 | 0 | 0 | -100.0 | 0.07 | 0.0 | -78.12 | 0 | 0 | 0 | 2.72 | -17.82 | -30.43 | 0.11 | -35.29 | -75.56 | 3.31 | -14.03 | -24.26 | 23.20 | -6.86 | -14.01 | 2.08 | -10.73 | -33.55 | 1.25 | 2.46 | 16.82 | 0.41 | -4.65 | 105.0 | 0.08 | 100.0 | 0 | 4.09 | 0.0 | 4.34 | 0.77 | 0.0 | 26.23 | 0.26 | 0.0 | 0.0 | 2.81 | -26.44 | 5.64 | 3.84 | -20.82 | 8.78 | -0.28 | 0.0 | -12.0 | 2.53 | -28.53 | 4.98 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.57 | 6.64 | 5.76 | 0 | -100.0 | -100.0 | 0.07 | 600.0 | -78.12 | 0 | 0 | 0 | 3.31 | -17.04 | -14.91 | 0.17 | -69.64 | -54.05 | 3.85 | -12.5 | -11.49 | 24.90 | -9.22 | -10.86 | 2.33 | -20.21 | -19.66 | 1.22 | 7.96 | 14.02 | 0.43 | 126.32 | 115.0 | 0.04 | 0 | 0 | 4.09 | 0.0 | 4.34 | 0.77 | 0.0 | 26.23 | 0.26 | 0.0 | 0.0 | 3.82 | 4.66 | 26.07 | 4.85 | 3.63 | 24.36 | -0.28 | 6.67 | -7.69 | 3.54 | 5.67 | 27.8 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.41 | -3.6 | -15.73 | 0.45 | 0 | -10.0 | 0.01 | 0.0 | -96.88 | 0 | 0 | 0 | 3.99 | -6.12 | -0.99 | 0.56 | -5.08 | 24.44 | 4.4 | 1.38 | 7.58 | 27.43 | 1.64 | 0.94 | 2.92 | -8.18 | -6.41 | 1.13 | 0.0 | 15.31 | 0.19 | -5.0 | -9.52 | 0 | 0 | 0 | 4.09 | 0.0 | 4.34 | 0.77 | 0.0 | 26.23 | 0.26 | 0.0 | 0.0 | 3.65 | 18.51 | 37.22 | 4.68 | 13.87 | 32.58 | -0.3 | -20.0 | -15.38 | 3.35 | 18.37 | 39.58 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.5 | 29.53 | 16.28 | 0 | -100.0 | 0 | 0.01 | -96.88 | 0.0 | 0 | 0 | 0 | 4.25 | 8.7 | -2.75 | 0.59 | 31.11 | 18.0 | 4.34 | -0.69 | 2.12 | 26.99 | 0.05 | -10.08 | 3.18 | 1.6 | 6.71 | 1.13 | 5.61 | 15.31 | 0.2 | 0.0 | -62.26 | 0 | 0 | 0 | 4.09 | 4.34 | 4.34 | 0.77 | 26.23 | 42.59 | 0.26 | 0.0 | 188.89 | 3.08 | 15.79 | 25.71 | 4.11 | 16.43 | 33.44 | -0.25 | 0.0 | 3.85 | 2.83 | 17.43 | 29.22 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.93 | -20.58 | -17.17 | 0.35 | -65.0 | 250.0 | 0.32 | 0.0 | 3100.0 | 0 | 0 | 0 | 3.91 | 0.51 | 19.21 | 0.45 | 21.62 | 45.16 | 4.37 | 0.46 | 29.67 | 26.98 | -3.45 | 0.54 | 3.13 | 7.93 | 25.7 | 1.07 | 0.0 | 9.18 | 0.2 | 0.0 | -67.74 | 0 | 0 | 0 | 3.92 | 0.0 | 1.29 | 0.61 | 0.0 | 12.96 | 0.26 | 0.0 | 188.89 | 2.66 | -12.21 | 35.71 | 3.53 | -9.49 | 36.29 | -0.25 | 3.85 | 7.41 | 2.41 | -13.0 | 42.6 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.43 | -15.03 | -9.67 | 1.0 | 100.0 | 25.0 | 0.32 | 0.0 | 3100.0 | 0 | 0 | 0 | 3.89 | -3.47 | 15.43 | 0.37 | -17.78 | 94.74 | 4.35 | 6.36 | 22.88 | 27.94 | 2.8 | -5.37 | 2.9 | -7.05 | 55.08 | 1.07 | 9.18 | 9.18 | 0.2 | -4.76 | -72.22 | 0 | 0 | 0 | 3.92 | 0.0 | 2.62 | 0.61 | 0.0 | 12.96 | 0.26 | 0.0 | 188.89 | 3.03 | 13.91 | 83.64 | 3.9 | 10.48 | 70.31 | -0.26 | 0.0 | 0.0 | 2.77 | 15.42 | 99.28 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.86 | 33.02 | 18.18 | 0.5 | 0 | 66.67 | 0.32 | 3100.0 | 3100.0 | 0 | 0 | 0 | 4.03 | -7.78 | 28.34 | 0.45 | -10.0 | 221.43 | 4.09 | -3.76 | 13.3 | 27.18 | -9.46 | -13.73 | 3.12 | 4.7 | 76.27 | 0.98 | 0.0 | 0 | 0.21 | -60.38 | -72.0 | 0 | 0 | 0 | 3.92 | 0.0 | 3.16 | 0.61 | 12.96 | 12.96 | 0.26 | 188.89 | 188.89 | 2.66 | 8.57 | 82.19 | 3.53 | 14.61 | 68.1 | -0.26 | 0.0 | -100.0 | 2.4 | 9.59 | 80.45 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.15 | -7.73 | -12.24 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 4.37 | 33.23 | 57.76 | 0.5 | 61.29 | 100.0 | 4.25 | 26.11 | 15.18 | 30.01 | 11.86 | 0 | 2.98 | 19.68 | 68.36 | 0.98 | 0.0 | 0 | 0.53 | -14.52 | -29.33 | 0 | 0 | 0 | 3.92 | 1.29 | 1.03 | 0.54 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 2.45 | 25.0 | 81.48 | 3.08 | 18.92 | 54.77 | -0.26 | 3.7 | -116.67 | 2.19 | 29.59 | 78.05 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.33 | -13.38 | 50.32 | 0.1 | -87.5 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 3.28 | -2.67 | 21.03 | 0.31 | 63.16 | 138.46 | 3.37 | -4.8 | -6.39 | 26.83 | -9.12 | 0 | 2.49 | 33.16 | 39.11 | 0.98 | 0.0 | 0 | 0.62 | -13.89 | -17.33 | 0 | 0 | 0 | 3.87 | 1.31 | -0.26 | 0.54 | 0.0 | 14.89 | 0.09 | 0.0 | 0 | 1.96 | 18.79 | 13.29 | 2.59 | 13.1 | 17.73 | -0.27 | -3.85 | -107.69 | 1.69 | 21.58 | 5.62 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.69 | 11.16 | 35.86 | 0.8 | 166.67 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 3.37 | 7.32 | 18.66 | 0.19 | 35.71 | 111.11 | 3.54 | -1.94 | 7.27 | 29.52 | -6.27 | 0 | 1.87 | 5.65 | 40.6 | 0.98 | 0 | 0.0 | 0.72 | -4.0 | -17.24 | 0 | 0 | 0 | 3.82 | 0.53 | 0.0 | 0.54 | 0.0 | 14.89 | 0.09 | 0.0 | 0 | 1.65 | 13.01 | 3.77 | 2.29 | 9.05 | 11.17 | -0.26 | -100.0 | -188.89 | 1.39 | 4.51 | -7.33 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.42 | -1.22 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.14 | 13.36 | 0.0 | 0.14 | -44.0 | 0.0 | 3.61 | -2.17 | 0.0 | 31.50 | 0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.75 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.8 | -2.06 | 0.0 | 0.54 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.46 | 8.15 | 0.0 | 2.1 | 5.53 | 0.0 | -0.13 | -8.33 | 0.0 | 1.33 | 8.13 | 0.0 | 0.00 | 0 | 0.0 |
