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) | 1.35 | -12.34 | 11.1 | 7.87 | 0.27 | -27.03 | 0 | 0 | 38.64 | 17.16 | 4.18 | 145.88 | 0.48 | 60.0 | 1.24 | 36.56 | 6.24 | 6.85 | 4.89 | -9.28 | 3.38 | -9.14 | 0.15 | -21.05 | 6.01 | 0.0 | 5.03 | 3.71 | 2.26 | -12.06 | 12.78 | 28.06 | 20.07 | 15.34 | -1.24 | 0 | 11.54 | 49.48 | 0.00 | -12.31 |
| 2022 (9) | 1.54 | 20.31 | 10.29 | 149.76 | 0.37 | 5.71 | 0 | 0 | 32.98 | 13.22 | 1.7 | -41.38 | 0.3 | 20.0 | 0.91 | 5.99 | 5.84 | -0.17 | 5.39 | -77.27 | 3.72 | -12.26 | 0.19 | 5.56 | 6.01 | 0.0 | 4.85 | 6.36 | 2.57 | 0.78 | 9.98 | -10.25 | 17.4 | -4.55 | -2.26 | 0 | 7.72 | -9.71 | 0.00 | 205.77 |
| 2021 (8) | 1.28 | -36.63 | 4.12 | 31.21 | 0.35 | 2.94 | 0 | 0 | 29.13 | -4.87 | 2.9 | -5.84 | 0.25 | 56.25 | 0.86 | 64.24 | 5.85 | -3.62 | 23.71 | 1.93 | 4.24 | -4.29 | 0.18 | 5.88 | 6.01 | 0.0 | 4.56 | 7.55 | 2.55 | 4.94 | 11.12 | 0.63 | 18.23 | 2.94 | -2.57 | 0 | 8.55 | 0.59 | 0.00 | -67.21 |
| 2020 (7) | 2.02 | -30.82 | 3.14 | 207.84 | 0.34 | 25.93 | 0 | 0 | 30.62 | -4.79 | 3.08 | -18.73 | 0.16 | -15.79 | 0.52 | -11.55 | 6.07 | -0.33 | 23.26 | 6.5 | 4.43 | -0.89 | 0.17 | 13.33 | 6.01 | 0.0 | 4.24 | 10.99 | 2.43 | 16.83 | 11.05 | 0.91 | 17.71 | 5.1 | -2.55 | 0 | 8.5 | -0.23 | 0.00 | -35.12 |
| 2019 (6) | 2.92 | 30.36 | 1.02 | 580.0 | 0.27 | -15.62 | 0 | 0 | 32.16 | 4.89 | 3.79 | 49.21 | 0.19 | -45.71 | 0.59 | -48.25 | 6.09 | 9.93 | 21.84 | 2.54 | 4.47 | -17.98 | 0.15 | 36.36 | 6.01 | 0.0 | 3.82 | 7.0 | 2.08 | 82.46 | 10.95 | 6.62 | 16.85 | 12.56 | -2.43 | 0 | 8.52 | 4.03 | 0.00 | -23.09 |
| 2018 (5) | 2.24 | 41.77 | 0.15 | -79.73 | 0.32 | 0.0 | 0 | 0 | 30.66 | 7.5 | 2.54 | -16.45 | 0.35 | 52.17 | 1.14 | 41.55 | 5.54 | 3.17 | 21.3 | 1.28 | 5.45 | -5.71 | 0.11 | 57.14 | 6.01 | 0.0 | 3.57 | 9.51 | 1.14 | 123.53 | 10.27 | 6.65 | 14.97 | 11.72 | -2.08 | 0 | 8.19 | -3.53 | 0.00 | -23.41 |
| 2017 (4) | 1.58 | -51.53 | 0.74 | -48.61 | 0.32 | 433.33 | 0 | 0 | 28.52 | 5.98 | 3.04 | -15.32 | 0.23 | 43.75 | 0.81 | 35.64 | 5.37 | -3.42 | 21.03 | 0.96 | 5.78 | -5.09 | 0.07 | -12.5 | 6.01 | 0.0 | 3.26 | 12.41 | 0.51 | 0 | 9.63 | 0.21 | 13.4 | 7.11 | -1.14 | 0 | 8.49 | -6.7 | 0.01 | -18.43 |
| 2016 (3) | 3.26 | 6.89 | 1.44 | -29.06 | 0.06 | 0 | 0 | 0 | 26.91 | 5.9 | 3.59 | -3.75 | 0.16 | 166.67 | 0.59 | 151.8 | 5.56 | 0.54 | 20.83 | 0.82 | 6.09 | 15.78 | 0.08 | 0.0 | 6.01 | 0.0 | 2.9 | 14.62 | 0 | 0 | 9.61 | 12.4 | 12.51 | 12.91 | -0.51 | 0 | 9.1 | -1.73 | 0.01 | 0 |
| 2015 (2) | 3.05 | 27.08 | 2.03 | 0 | 0 | 0 | 0 | 0 | 25.41 | 5.88 | 3.73 | 5.97 | 0.06 | 20.0 | 0.24 | 13.34 | 5.53 | 5.94 | 20.66 | 7.44 | 5.26 | 0 | 0.08 | -27.27 | 6.01 | 0.0 | 2.53 | 16.06 | 0 | 0 | 8.55 | 15.85 | 11.08 | 15.9 | 0.71 | -25.26 | 9.26 | 11.16 | 0.00 | 0 |
| 2014 (1) | 2.4 | -1.64 | 0 | 0 | 0 | 0 | 0 | 0 | 24.0 | 8.01 | 3.52 | -1.4 | 0.05 | 25.0 | 0.21 | 15.73 | 5.22 | 9.21 | 19.23 | 12.13 | 0 | 0 | 0.11 | 37.5 | 6.01 | 0.0 | 2.18 | 19.78 | 0 | 0 | 7.38 | 10.31 | 9.56 | 11.68 | 0.95 | 126.19 | 8.33 | 17.16 | 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) | 1.33 | -42.92 | 3.1 | 13.15 | 24.88 | 29.3 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | 10.13 | 6.07 | 2.63 | 1.5 | 40.19 | 26.05 | 0.46 | -16.36 | 9.52 | 1.16 | -16.91 | 3.46 | 7.11 | 2.3 | 15.24 | 6.62 | 17.58 | 46.78 | 3.17 | -2.16 | -8.12 | 0.18 | -5.26 | 0.0 | 6.01 | 0.0 | 0.0 | 5.56 | 0.0 | 10.54 | 1.24 | 0.0 | -45.13 | 15.28 | 14.03 | 31.05 | 22.08 | 9.31 | 16.52 | 0.29 | -60.27 | 116.96 | 15.57 | 10.19 | 56.48 | 0.00 | -4.34 | -15.37 |
| 24Q2 (19) | 2.33 | -38.36 | 70.07 | 10.53 | -2.5 | 30.16 | 0.27 | 0.0 | -27.03 | 0 | 0 | 0 | 9.55 | -6.74 | 3.24 | 1.07 | -24.65 | 30.49 | 0.55 | 1.85 | 83.33 | 1.39 | 1.08 | 70.09 | 6.95 | 3.89 | 17.4 | 5.63 | 19.79 | 20.82 | 3.24 | -2.11 | -8.22 | 0.19 | 18.75 | -5.0 | 6.01 | 0.0 | 0.0 | 5.56 | 10.54 | 10.54 | 1.24 | -45.13 | -45.13 | 13.4 | -10.19 | 31.12 | 20.2 | -9.05 | 15.36 | 0.73 | 173.0 | 147.1 | 14.13 | 1.51 | 62.98 | 0.00 | 0.91 | -15.63 |
| 24Q1 (18) | 3.78 | 180.0 | 48.82 | 10.8 | -2.7 | 24.28 | 0.27 | 0.0 | -27.03 | 0 | 0 | 0 | 10.24 | 4.6 | 5.35 | 1.42 | 43.43 | 20.34 | 0.54 | 12.5 | 134.78 | 1.38 | 11.01 | 106.9 | 6.69 | 7.21 | 10.03 | 4.7 | -3.89 | -17.4 | 3.31 | -2.07 | -8.82 | 0.16 | 6.67 | -15.79 | 6.01 | 0.0 | 0.0 | 5.03 | 0.0 | 3.71 | 2.26 | 0.0 | -12.06 | 14.92 | 16.74 | 31.8 | 22.21 | 10.66 | 18.52 | -1.0 | 19.35 | 27.54 | 13.92 | 20.62 | 40.04 | 0.00 | -7.46 | -11.93 |
| 23Q4 (17) | 1.35 | 4.65 | -12.34 | 11.1 | 9.14 | 7.87 | 0.27 | 0.0 | -27.03 | 0 | 0 | 0 | 9.79 | -0.81 | 12.92 | 0.99 | -16.81 | 209.38 | 0.48 | 14.29 | 60.0 | 1.24 | 10.97 | 36.6 | 6.24 | 1.13 | 6.85 | 4.89 | 8.43 | -9.28 | 3.38 | -2.03 | -9.14 | 0.15 | -16.67 | -21.05 | 6.01 | 0.0 | 0.0 | 5.03 | 0.0 | 3.71 | 2.26 | 0.0 | -12.06 | 12.78 | 9.61 | 28.06 | 20.07 | 5.91 | 15.34 | -1.24 | 27.49 | 45.13 | 11.54 | 15.98 | 49.48 | 0.00 | -5.26 | -12.31 |
| 23Q3 (16) | 1.29 | -5.84 | 18.35 | 10.17 | 25.71 | 5.5 | 0.27 | -27.03 | -27.03 | 0 | 0 | 0 | 9.87 | 6.7 | 10.16 | 1.19 | 45.12 | 26.6 | 0.42 | 40.0 | 75.0 | 1.12 | 36.6 | 54.24 | 6.17 | 4.22 | 9.01 | 4.51 | -3.22 | -16.64 | 3.45 | -2.27 | -14.18 | 0.18 | -10.0 | -10.0 | 6.01 | 0.0 | 0.0 | 5.03 | 0.0 | 3.71 | 2.26 | 0.0 | -12.06 | 11.66 | 14.09 | 21.21 | 18.95 | 8.22 | 11.14 | -1.71 | -10.32 | 29.63 | 9.95 | 14.76 | 38.39 | 0.00 | -4.63 | 0 |
| 23Q2 (15) | 1.37 | -46.06 | -92.83 | 8.09 | -6.9 | 150.46 | 0.37 | 0.0 | 15.62 | 0 | 0 | 0 | 9.25 | -4.84 | 29.37 | 0.82 | -30.51 | 531.58 | 0.3 | 30.43 | 87.5 | 0.82 | 22.95 | 57.27 | 5.92 | -2.63 | 8.03 | 4.66 | -18.1 | -41.68 | 3.53 | -2.75 | -14.73 | 0.2 | 5.26 | 11.11 | 6.01 | 0.0 | 0.0 | 5.03 | 3.71 | 3.71 | 2.26 | -12.06 | -12.06 | 10.22 | -9.72 | 18.01 | 17.51 | -6.56 | 8.83 | -1.55 | -12.32 | 23.27 | 8.67 | -12.78 | 30.57 | 0.00 | 5.34 | 0 |
| 23Q1 (14) | 2.54 | 64.94 | -13.01 | 8.69 | -15.55 | 210.36 | 0.37 | 0.0 | -7.5 | 0 | 0 | 0 | 9.72 | 12.11 | 18.54 | 1.18 | 268.75 | 84.38 | 0.23 | -23.33 | 27.78 | 0.67 | -26.71 | 9.19 | 6.08 | 4.11 | 6.29 | 5.69 | 5.57 | -77.18 | 3.63 | -2.42 | -11.89 | 0.19 | 0.0 | 5.56 | 6.01 | 0.0 | 0.0 | 4.85 | 0.0 | 6.36 | 2.57 | 0.0 | 0.78 | 11.32 | 13.43 | -3.66 | 18.74 | 7.7 | -0.64 | -1.38 | 38.94 | -0.73 | 9.94 | 28.76 | -4.24 | 0.00 | -7.87 | 0 |
| 22Q4 (13) | 1.54 | 41.28 | 20.31 | 10.29 | 6.74 | 149.76 | 0.37 | 0.0 | 5.71 | 0 | 0 | 0 | 8.67 | -3.24 | -0.91 | 0.32 | -65.96 | -73.11 | 0.3 | 25.0 | 20.0 | 0.91 | 25.3 | 5.99 | 5.84 | 3.18 | -0.17 | 5.39 | -0.37 | -77.27 | 3.72 | -7.46 | -12.26 | 0.19 | -5.0 | 5.56 | 6.01 | 0.0 | 0.0 | 4.85 | 0.0 | 6.36 | 2.57 | 0.0 | 0.78 | 9.98 | 3.74 | -10.25 | 17.4 | 2.05 | -4.55 | -2.26 | 7.0 | 12.06 | 7.72 | 7.37 | -9.71 | 0.00 | 0 | 205.77 |
| 22Q3 (12) | 1.09 | -94.3 | -18.66 | 9.64 | 198.45 | 44.1 | 0.37 | 15.62 | 23.33 | 0 | 0 | 0 | 8.96 | 25.31 | 35.76 | 0.94 | 594.74 | 27.03 | 0.24 | 50.0 | 60.0 | 0.73 | 39.29 | 36.24 | 5.66 | 3.28 | -1.22 | 5.41 | -32.29 | -76.72 | 4.02 | -2.9 | -5.63 | 0.2 | 11.11 | 25.0 | 6.01 | 0.0 | 0.0 | 4.85 | 0.0 | 6.36 | 2.57 | 0.0 | 0.78 | 9.62 | 11.09 | -2.83 | 17.05 | 5.97 | 0.24 | -2.43 | -20.3 | 17.91 | 7.19 | 8.28 | 3.6 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 19.11 | 554.45 | 1336.84 | 3.23 | 15.36 | -20.25 | 0.32 | -20.0 | -21.95 | 0 | 0 | 0 | 7.15 | -12.8 | 20.57 | -0.19 | -129.69 | -195.0 | 0.16 | -11.11 | 128.57 | 0.52 | -14.64 | 122.99 | 5.48 | -4.2 | -7.74 | 7.99 | -67.95 | -65.47 | 4.14 | 0.49 | -1.9 | 0.18 | 0.0 | 5.88 | 6.01 | 0.0 | 0.0 | 4.85 | 6.36 | 14.39 | 2.57 | 0.78 | 5.76 | 8.66 | -26.3 | -27.95 | 16.09 | -14.69 | -13.87 | -2.02 | -47.45 | 27.08 | 6.64 | -36.03 | -28.22 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 2.92 | 128.12 | 33.33 | 2.8 | -32.04 | -3.78 | 0.4 | 14.29 | 5.26 | 0 | 0 | 0 | 8.2 | -6.29 | 4.46 | 0.64 | -46.22 | -16.88 | 0.18 | -28.0 | -5.26 | 0.61 | -28.85 | -1.5 | 5.72 | -2.22 | -7.89 | 24.93 | 5.15 | 5.37 | 4.12 | -2.83 | -4.63 | 0.18 | 0.0 | 5.88 | 6.01 | 0.0 | 0.0 | 4.56 | 0.0 | 7.55 | 2.55 | 0.0 | 4.94 | 11.75 | 5.67 | -0.59 | 18.86 | 3.46 | 2.06 | -1.37 | 46.69 | 47.71 | 10.38 | 21.4 | 12.83 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 1.28 | -4.48 | -36.63 | 4.12 | -38.42 | 31.21 | 0.35 | 16.67 | 2.94 | 0 | 0 | 0 | 8.75 | 32.58 | 12.61 | 1.19 | 60.81 | 8.18 | 0.25 | 66.67 | 56.25 | 0.86 | 61.06 | 64.3 | 5.85 | 2.09 | -3.62 | 23.71 | 2.02 | 1.93 | 4.24 | -0.47 | -4.29 | 0.18 | 12.5 | 5.88 | 6.01 | 0.0 | 0.0 | 4.56 | 0.0 | 7.55 | 2.55 | 0.0 | 4.94 | 11.12 | 12.32 | 0.63 | 18.23 | 7.17 | 2.94 | -2.57 | 13.18 | -0.78 | 8.55 | 23.2 | 0.59 | 0.00 | -37.33 | -67.21 |
| 21Q3 (8) | 1.34 | 0.75 | -38.25 | 6.69 | 65.19 | 44.49 | 0.3 | -26.83 | 11.11 | 0 | 0 | 0 | 6.6 | 11.3 | -21.43 | 0.74 | 270.0 | -29.52 | 0.15 | 114.29 | -31.82 | 0.53 | 127.99 | -25.11 | 5.73 | -3.54 | -5.45 | 23.24 | 0.43 | 5.16 | 4.26 | 0.95 | 0.0 | 0.16 | -5.88 | 6.67 | 6.01 | 0.0 | 0.0 | 4.56 | 7.55 | 7.55 | 2.55 | 4.94 | 4.94 | 9.9 | -17.64 | -0.3 | 17.01 | -8.94 | 2.47 | -2.96 | -6.86 | -4.23 | 6.94 | -24.97 | -2.12 | 0.00 | -19.31 | -57.54 |
| 21Q2 (7) | 1.33 | -39.27 | -28.88 | 4.05 | 39.18 | 61.35 | 0.41 | 7.89 | 51.85 | 0 | 0 | 0 | 5.93 | -24.46 | -10.56 | 0.2 | -74.03 | -47.37 | 0.07 | -63.16 | -66.67 | 0.23 | -62.3 | 0 | 5.94 | -4.35 | 3.48 | 23.14 | -2.2 | 9.15 | 4.22 | -2.31 | -2.54 | 0.17 | 0.0 | 13.33 | 6.01 | 0.0 | 0.0 | 4.24 | 0.0 | 0.0 | 2.43 | 0.0 | 0.0 | 12.02 | 1.69 | 35.36 | 18.68 | 1.08 | 20.21 | -2.77 | -5.73 | 7.67 | 9.25 | 0.54 | 57.31 | 0.00 | -20.12 | -49.96 |
| 21Q1 (6) | 2.19 | 8.42 | 45.03 | 2.91 | -7.32 | 340.91 | 0.38 | 11.76 | 40.74 | 0 | 0 | 0 | 7.85 | 1.03 | 0.26 | 0.77 | -30.0 | 37.5 | 0.19 | 18.75 | 35.71 | 0.62 | 18.67 | 0 | 6.21 | 2.31 | -0.64 | 23.66 | 1.72 | 8.83 | 4.32 | -2.48 | -1.82 | 0.17 | 0.0 | 13.33 | 6.01 | 0.0 | 0.0 | 4.24 | 0.0 | 10.99 | 2.43 | 0.0 | 16.83 | 11.82 | 6.97 | 2.69 | 18.48 | 4.35 | 6.15 | -2.62 | -2.75 | 2.96 | 9.2 | 8.24 | 4.43 | 0.00 | -18.82 | -40.12 |
| 20Q4 (5) | 2.02 | -6.91 | -30.82 | 3.14 | -32.18 | 207.84 | 0.34 | 25.93 | 25.93 | 0 | 0 | 0 | 7.77 | -7.5 | -3.6 | 1.1 | 4.76 | -16.03 | 0.16 | -27.27 | -15.79 | 0.52 | -26.58 | 0 | 6.07 | 0.17 | -0.33 | 23.26 | 5.25 | 6.5 | 4.43 | 3.99 | -0.89 | 0.17 | 13.33 | 13.33 | 6.01 | 0.0 | 0.0 | 4.24 | 0.0 | 10.99 | 2.43 | 0.0 | 16.83 | 11.05 | 11.28 | 0.91 | 17.71 | 6.69 | 5.1 | -2.55 | 10.21 | -4.94 | 8.5 | 19.89 | -0.23 | 0.00 | -18.86 | -35.12 |
| 20Q3 (4) | 2.17 | 16.04 | 0.0 | 4.63 | 84.46 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0.0 | 8.4 | 26.7 | 0.0 | 1.05 | 176.32 | 0.0 | 0.22 | 4.76 | 0.0 | 0.71 | 0 | 0.0 | 6.06 | 5.57 | 0.0 | 22.1 | 4.25 | 0.0 | 4.26 | -1.62 | 0.0 | 0.15 | 0.0 | 0.0 | 6.01 | 0.0 | 0.0 | 4.24 | 0.0 | 0.0 | 2.43 | 0.0 | 0.0 | 9.93 | 11.82 | 0.0 | 16.6 | 6.82 | 0.0 | -2.84 | 5.33 | 0.0 | 7.09 | 20.58 | 0.0 | 0.00 | -4.9 | 0.0 |
