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) | 8.04 | -7.37 | 5.85 | 53.14 | 0.13 | 0.0 | 0 | 0 | 14.14 | -12.5 | -0.28 | 0 | 3.73 | 3.61 | 26.38 | 18.41 | 0.7 | -40.17 | 0.19 | -17.39 | 0.7 | -15.66 | 0.01 | -50.0 | 4.39 | 0.0 | 1.32 | 10.0 | 1.08 | -7.69 | 5.25 | -9.01 | 7.64 | -6.14 | -1.12 | 0 | 4.13 | -11.94 | 0.00 | 0 |
| 2022 (9) | 8.68 | 2.36 | 3.82 | -14.16 | 0.13 | -43.48 | 0 | 0 | 16.16 | -20.55 | 1.16 | 728.57 | 3.6 | -33.82 | 22.28 | -16.71 | 1.17 | 21.88 | 0.23 | -11.54 | 0.83 | -20.19 | 0.02 | -50.0 | 4.39 | 0.0 | 1.2 | 0.84 | 1.17 | 2.63 | 5.77 | 18.24 | 8.14 | 13.06 | -1.08 | 0 | 4.69 | 26.42 | 0.00 | 0 |
| 2021 (8) | 8.48 | 8.44 | 4.45 | -3.68 | 0.23 | 43.75 | 0 | 0 | 20.34 | 10.3 | 0.14 | -39.13 | 5.44 | -4.23 | 26.75 | -13.17 | 0.96 | -20.0 | 0.26 | -10.34 | 1.04 | -18.75 | 0.04 | -50.0 | 4.39 | 0.0 | 1.19 | 2.59 | 1.14 | -9.52 | 4.88 | -1.21 | 7.2 | -2.17 | -1.17 | 0 | 3.71 | -2.37 | 0.00 | 0 |
| 2020 (7) | 7.82 | -0.38 | 4.62 | -2.94 | 0.16 | 23.08 | 0 | 0 | 18.44 | -14.27 | 0.23 | -87.36 | 5.68 | 4.6 | 30.80 | 22.02 | 1.2 | 13.21 | 0.29 | 0 | 1.28 | 4.07 | 0.08 | -27.27 | 4.39 | 0.0 | 1.16 | 18.37 | 1.26 | 57.5 | 4.94 | -15.99 | 7.36 | -3.92 | -1.14 | 0 | 3.8 | -17.75 | 0.00 | 0 |
| 2019 (6) | 7.85 | 69.55 | 4.76 | 60.27 | 0.13 | 0.0 | 0 | 0 | 21.51 | -12.42 | 1.82 | -42.22 | 5.43 | -39.67 | 25.24 | -31.11 | 1.06 | -58.1 | 0 | 0 | 1.23 | -10.22 | 0.11 | 266.67 | 4.39 | 0.0 | 0.98 | 46.27 | 0.8 | 37.93 | 5.88 | 12.0 | 7.66 | 17.85 | -1.26 | 0 | 4.62 | 3.82 | 0.00 | 0 |
| 2018 (5) | 4.63 | -1.91 | 2.97 | -8.05 | 0.13 | 30.0 | 0 | 0 | 24.56 | -17.06 | 3.15 | 135.07 | 9.0 | 22.12 | 36.64 | 47.23 | 2.53 | 61.15 | 0 | 0 | 1.37 | -8.67 | 0.03 | 200.0 | 4.39 | 5.02 | 0.67 | 26.42 | 0.58 | 7.41 | 5.25 | 68.27 | 6.5 | 55.13 | -0.8 | 0 | 4.45 | 75.2 | 0.00 | 0 |
| 2017 (4) | 4.72 | 218.92 | 3.23 | -10.77 | 0.1 | 0 | 0 | 0 | 29.61 | 29.87 | 1.34 | -52.14 | 7.37 | -32.2 | 24.89 | -47.79 | 1.57 | -19.49 | 0 | 0 | 1.5 | -6.25 | 0.01 | 0.0 | 4.18 | 5.03 | 0.53 | 112.0 | 0.54 | 0 | 3.12 | -17.89 | 4.19 | 3.46 | -0.58 | 0 | 2.54 | -22.09 | 0.00 | 0 |
| 2016 (3) | 1.48 | -56.08 | 3.62 | 46.56 | 0 | 0 | 0 | 0 | 22.8 | 30.58 | 2.8 | 3.32 | 10.87 | 96.56 | 47.68 | 50.53 | 1.95 | 32.65 | 0 | 0 | 1.6 | 0.0 | 0.01 | 0.0 | 3.98 | 9.94 | 0.25 | 0 | 0 | 0 | 3.8 | 50.79 | 4.05 | 60.71 | -0.54 | 0 | 3.26 | 25.87 | 0.00 | 0 |
| 2015 (2) | 3.37 | 44.02 | 2.47 | -10.83 | 0 | 0 | 0 | 0 | 17.46 | 115.82 | 2.71 | 41.88 | 5.53 | 18.42 | 31.67 | -45.13 | 1.47 | 40.0 | 0 | 0 | 1.6 | 0 | 0.01 | 0 | 3.62 | 0.0 | 0 | 0 | 0 | 0 | 2.52 | 0 | 2.52 | 0 | 0.07 | -65.0 | 2.59 | 25800.0 | 0.00 | 0 |
| 2014 (1) | 2.34 | 431.82 | 2.77 | 0 | 0 | 0 | 0 | 0 | 8.09 | 154.4 | 1.91 | 0 | 4.67 | 1406.45 | 57.73 | 492.15 | 1.05 | 5150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.62 | 28.83 | 0 | 0 | 0 | 0 | -0.19 | 0 | -0.19 | 0 | 0.2 | 0 | 0.01 | 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) | 9.52 | -1.45 | 13.88 | 5.75 | -6.66 | 23.39 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 2.56 | 12.28 | -38.31 | -0.15 | -135.71 | -134.88 | 2.71 | -1.45 | -37.12 | 25.33 | 13.19 | -19.26 | 0.67 | 19.64 | -19.28 | 0.18 | -5.26 | -14.29 | 0.6 | -4.76 | -17.81 | 0 | 0 | -100.0 | 4.39 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 1.12 | 0.0 | 3.7 | 5.79 | -2.53 | -2.69 | 8.23 | -1.79 | -1.44 | -0.98 | -2.08 | 2.0 | 4.81 | -3.41 | -2.83 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.66 | -4.17 | 10.27 | 6.16 | -12.0 | 51.72 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 2.28 | -2.56 | -34.67 | 0.42 | 31.25 | 180.0 | 2.75 | -0.72 | -32.43 | 22.38 | 9.05 | -29.02 | 0.56 | -1.75 | -51.3 | 0.19 | 0.0 | -9.52 | 0.63 | -5.97 | -18.18 | 0 | 0 | -100.0 | 4.39 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 1.12 | 3.7 | 3.7 | 5.94 | 6.64 | 7.61 | 8.38 | 5.28 | 5.81 | -0.96 | 4.0 | 18.64 | 4.98 | 8.97 | 14.75 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.08 | 25.37 | 28.74 | 7.0 | 19.66 | 93.37 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 2.34 | -33.52 | -21.48 | 0.32 | 145.71 | 313.33 | 2.77 | -25.74 | -20.17 | 20.52 | -22.22 | -16.57 | 0.57 | -18.57 | -40.62 | 0.19 | 0.0 | -13.64 | 0.67 | -4.29 | -16.25 | 0 | -100.0 | -100.0 | 4.39 | 0.0 | 0.0 | 1.32 | 0.0 | 10.0 | 1.08 | 0.0 | -7.69 | 5.57 | 6.1 | -0.71 | 7.96 | 4.19 | -0.25 | -1.0 | 10.71 | 4.76 | 4.57 | 10.65 | 0.22 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.04 | -3.83 | -7.37 | 5.85 | 25.54 | 53.14 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 3.52 | -15.18 | 12.82 | -0.7 | -262.79 | -191.67 | 3.73 | -13.46 | 3.61 | 26.38 | -15.91 | 18.41 | 0.7 | -15.66 | -40.17 | 0.19 | -9.52 | -17.39 | 0.7 | -4.11 | -15.66 | 0.01 | 0.0 | -50.0 | 4.39 | 0.0 | 0.0 | 1.32 | 0.0 | 10.0 | 1.08 | 0.0 | -7.69 | 5.25 | -11.76 | -9.01 | 7.64 | -8.5 | -6.14 | -1.12 | -12.0 | -3.7 | 4.13 | -16.57 | -11.94 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.36 | -4.57 | -7.83 | 4.66 | 14.78 | 42.07 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 4.15 | 18.91 | 25.0 | 0.43 | 186.67 | -2.27 | 4.31 | 5.9 | 5.12 | 31.37 | -0.5 | 36.03 | 0.83 | -27.83 | -31.4 | 0.21 | 0.0 | -12.5 | 0.73 | -5.19 | -16.09 | 0.01 | 0.0 | -50.0 | 4.39 | 0.0 | 0.0 | 1.32 | 0.0 | 10.0 | 1.08 | 0.0 | -7.69 | 5.95 | 7.79 | -1.0 | 8.35 | 5.43 | -0.36 | -1.0 | 15.25 | 0.99 | 4.95 | 14.06 | -1.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.76 | 11.88 | 6.05 | 4.06 | 12.15 | -13.62 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 3.49 | 17.11 | -25.59 | 0.15 | 200.0 | -71.7 | 4.07 | 17.29 | -28.6 | 31.53 | 28.19 | 7.24 | 1.15 | 19.79 | -5.74 | 0.21 | -4.55 | -16.0 | 0.77 | -3.75 | -14.44 | 0.01 | 0.0 | -66.67 | 4.39 | 0.0 | 0.0 | 1.32 | 10.0 | 10.0 | 1.08 | -7.69 | -7.69 | 5.52 | -1.6 | -0.9 | 7.92 | -0.75 | -0.25 | -1.18 | -12.38 | -11.32 | 4.34 | -4.82 | -3.77 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.83 | -9.79 | 4.12 | 3.62 | -5.24 | -18.47 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 2.98 | -4.49 | -40.76 | -0.15 | 37.5 | -134.88 | 3.47 | -3.61 | -40.78 | 24.59 | 10.39 | -15.6 | 0.96 | -17.95 | -9.43 | 0.22 | -4.35 | -15.38 | 0.8 | -3.61 | -13.98 | 0.01 | -50.0 | -75.0 | 4.39 | 0.0 | 0.0 | 1.2 | 0.0 | 0.84 | 1.17 | 0.0 | 2.63 | 5.61 | -2.77 | 5.65 | 7.98 | -1.97 | 4.59 | -1.05 | 2.78 | -10.53 | 4.56 | -2.77 | 4.59 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.68 | -4.3 | 2.36 | 3.82 | 16.46 | -14.16 | 0.13 | 0.0 | -43.48 | 0 | 0 | 0 | 3.12 | -6.02 | -34.18 | -0.24 | -154.55 | -4.35 | 3.6 | -12.2 | -33.82 | 22.28 | -3.39 | -16.71 | 1.17 | -3.31 | 21.88 | 0.23 | -4.17 | -11.54 | 0.83 | -4.6 | -20.19 | 0.02 | 0.0 | -50.0 | 4.39 | 0.0 | 0.0 | 1.2 | 0.0 | 0.84 | 1.17 | 0.0 | 2.63 | 5.77 | -3.99 | 18.24 | 8.14 | -2.86 | 13.06 | -1.08 | -6.93 | 7.69 | 4.69 | -6.2 | 26.42 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.07 | 9.81 | 28.47 | 3.28 | -30.21 | -29.46 | 0.13 | 0.0 | -43.48 | 0 | 0 | 0 | 3.32 | -29.21 | -32.66 | 0.44 | -16.98 | 120.0 | 4.1 | -28.07 | -27.18 | 23.06 | -21.56 | -15.18 | 1.21 | -0.82 | -2.42 | 0.24 | -4.0 | -7.69 | 0.87 | -3.33 | -20.91 | 0.02 | -33.33 | -60.0 | 4.39 | 0.0 | 0.0 | 1.2 | 0.0 | 0.84 | 1.17 | 0.0 | 2.63 | 6.01 | 7.9 | 17.61 | 8.38 | 5.54 | 12.79 | -1.01 | 4.72 | 20.47 | 5.0 | 10.86 | 30.21 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.26 | 9.84 | 36.75 | 4.7 | 5.86 | -5.43 | 0.13 | 0.0 | -38.1 | 0 | 0 | 0 | 4.69 | -6.76 | -13.31 | 0.53 | 23.26 | 983.33 | 5.7 | -2.73 | -5.94 | 29.40 | 0.88 | 1.19 | 1.22 | 15.09 | 9.91 | 0.25 | -3.85 | -7.41 | 0.9 | -3.23 | -22.41 | 0.03 | -25.0 | -50.0 | 4.39 | 0.0 | 0.0 | 1.2 | 0.84 | 0.84 | 1.17 | 2.63 | 2.63 | 5.57 | 4.9 | 13.67 | 7.94 | 4.06 | 9.82 | -1.06 | -11.58 | 14.52 | 4.51 | 3.44 | 23.22 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.52 | -11.32 | 63.83 | 4.44 | -0.22 | -8.83 | 0.13 | -43.48 | -27.78 | 0 | 0 | 0 | 5.03 | 6.12 | -4.37 | 0.43 | 286.96 | 86.96 | 5.86 | 7.72 | -3.3 | 29.14 | 8.95 | -2.19 | 1.06 | 10.42 | -20.3 | 0.26 | 0.0 | -7.14 | 0.93 | -10.58 | -23.77 | 0.04 | 0.0 | -42.86 | 4.39 | 0.0 | 0.0 | 1.19 | 0.0 | 2.59 | 1.14 | 0.0 | -9.52 | 5.31 | 8.81 | 2.51 | 7.63 | 5.97 | 0.39 | -0.95 | 18.8 | 20.17 | 4.36 | 17.52 | 9.27 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.48 | 20.11 | 8.44 | 4.45 | -4.3 | -3.68 | 0.23 | 0.0 | 43.75 | 0 | 0 | 0 | 4.74 | -3.85 | -7.24 | -0.23 | -215.0 | -264.29 | 5.44 | -3.37 | -4.23 | 26.75 | -1.62 | -13.17 | 0.96 | -22.58 | -20.0 | 0.26 | 0.0 | -10.34 | 1.04 | -5.45 | -18.75 | 0.04 | -20.0 | -50.0 | 4.39 | 0.0 | 0.0 | 1.19 | 0.0 | 2.59 | 1.14 | 0.0 | -9.52 | 4.88 | -4.5 | -1.21 | 7.2 | -3.1 | -2.17 | -1.17 | 7.87 | -2.63 | 3.71 | -3.39 | -2.37 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.06 | 16.89 | 19.86 | 4.65 | -6.44 | -14.84 | 0.23 | 9.52 | 76.92 | 0 | 0 | 0 | 4.93 | -8.87 | -2.95 | 0.2 | 433.33 | 1900.0 | 5.63 | -7.1 | 2.18 | 27.18 | -6.42 | -11.14 | 1.24 | 11.71 | 15.89 | 0.26 | -3.7 | 0 | 1.1 | -5.17 | -17.29 | 0.05 | -16.67 | -44.44 | 4.39 | 0.0 | 0.0 | 1.19 | 0.0 | 2.59 | 1.14 | 0.0 | -9.52 | 5.11 | 4.29 | 6.46 | 7.43 | 2.77 | 2.91 | -1.27 | -2.42 | -8.55 | 3.84 | 4.92 | 5.79 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.04 | 31.59 | 15.05 | 4.97 | 2.05 | 7.34 | 0.21 | 16.67 | 0 | 0 | 0 | 0 | 5.41 | 2.85 | 10.63 | -0.06 | -126.09 | 64.71 | 6.06 | 0.0 | 20.24 | 29.05 | -2.49 | 0 | 1.11 | -16.54 | 9.9 | 0.27 | -3.57 | 0 | 1.16 | -4.92 | -0.85 | 0.06 | -14.29 | -33.33 | 4.39 | 0.0 | 0.0 | 1.19 | 2.59 | 2.59 | 1.14 | -9.52 | -9.52 | 4.9 | -5.41 | 2.3 | 7.23 | -4.87 | 0.28 | -1.24 | -4.2 | 9.49 | 3.66 | -8.27 | 7.02 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.59 | -41.3 | -7.83 | 4.87 | 5.41 | 1.88 | 0.18 | 12.5 | 38.46 | 0 | 0 | 0 | 5.26 | 2.94 | 56.55 | 0.23 | 64.29 | -8.0 | 6.06 | 6.69 | 37.1 | 29.79 | -3.28 | 0 | 1.33 | 10.83 | 10.83 | 0.28 | -3.45 | 0 | 1.22 | -4.69 | 1.67 | 0.07 | -12.5 | -30.0 | 4.39 | 0.0 | 0.0 | 1.16 | 0.0 | 18.37 | 1.26 | 0.0 | 57.5 | 5.18 | 4.86 | -15.5 | 7.6 | 3.26 | -3.92 | -1.19 | -4.39 | 11.19 | 3.99 | 5.0 | -16.7 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.82 | 32.77 | -0.38 | 4.62 | -15.38 | -2.94 | 0.16 | 23.08 | 23.08 | 0 | 0 | 0 | 5.11 | 0.59 | 9.19 | 0.14 | 1300.0 | 1300.0 | 5.68 | 3.09 | 4.6 | 30.80 | 0.68 | 0 | 1.2 | 12.15 | 13.21 | 0.29 | 0 | 0 | 1.28 | -3.76 | 4.07 | 0.08 | -11.11 | -27.27 | 4.39 | 0.0 | 0.0 | 1.16 | 0.0 | 18.37 | 1.26 | 0.0 | 57.5 | 4.94 | 2.92 | -15.99 | 7.36 | 1.94 | -3.92 | -1.14 | 2.56 | 9.52 | 3.8 | 4.68 | -17.75 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.89 | 12.19 | 0.0 | 5.46 | 17.93 | 0.0 | 0.13 | 0 | 0.0 | 0 | 0 | 0.0 | 5.08 | 3.89 | 0.0 | 0.01 | 105.88 | 0.0 | 5.51 | 9.33 | 0.0 | 30.59 | 0 | 0.0 | 1.07 | 5.94 | 0.0 | 0 | 0 | 0.0 | 1.33 | 13.68 | 0.0 | 0.09 | 0.0 | 0.0 | 4.39 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 4.8 | 0.21 | 0.0 | 7.22 | 0.14 | 0.0 | -1.17 | 14.6 | 0.0 | 3.63 | 6.14 | 0.0 | 0.00 | 0 | 0.0 |
