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) | 6.03 | 35.2 | 8.43 | 104.61 | 2.21 | 0 | 0 | 0 | 54.12 | 9.84 | -1.37 | 0 | 9.02 | 13.03 | 16.67 | 2.9 | 15.37 | 38.59 | 0.34 | -10.53 | 0 | 0 | 0.07 | 75.0 | 4.83 | 0.0 | 1.49 | 0.0 | 0.28 | 0 | 2.0 | -46.81 | 3.77 | -28.19 | -0.33 | 0 | 1.67 | -52.01 | 0.00 | -52.99 |
| 2022 (9) | 4.46 | -69.91 | 4.12 | 106.0 | 0 | 0 | 0 | 0 | 49.27 | -43.95 | -0.86 | 0 | 7.98 | -44.66 | 16.20 | -1.26 | 11.09 | -19.35 | 0.38 | 11.76 | 2.18 | 1.4 | 0.04 | 100.0 | 4.83 | 0.0 | 1.49 | 272.5 | 0 | 0 | 3.76 | -65.85 | 5.25 | -53.99 | -0.28 | 0 | 3.48 | -68.62 | 0.00 | 6.41 |
| 2021 (8) | 14.82 | 230.07 | 2.0 | -28.32 | 0 | 0 | 0 | 0 | 87.91 | 132.81 | 10.84 | 3637.93 | 14.42 | 166.05 | 16.40 | 14.28 | 13.75 | 157.97 | 0.34 | -38.18 | 2.15 | 2971.43 | 0.02 | 100.0 | 4.83 | 7.57 | 0.4 | 8.11 | 0 | 0 | 11.01 | 2652.5 | 11.41 | 1362.82 | 0.08 | 700.0 | 11.09 | 2604.88 | 0.00 | 209.12 |
| 2020 (7) | 4.49 | 72.03 | 2.79 | -63.62 | 0.03 | 0 | 0 | 0 | 37.76 | 24.83 | 0.29 | 0 | 5.42 | 43.39 | 14.35 | 14.87 | 5.33 | 13.4 | 0.55 | 57.14 | 0.07 | 0 | 0.01 | -50.0 | 4.49 | 34.83 | 0.37 | 0.0 | 0 | 0 | 0.4 | 400.0 | 0.78 | 69.57 | 0.01 | -75.0 | 0.41 | 241.67 | 0.00 | 0 |
| 2019 (6) | 2.61 | 31.82 | 7.67 | 31.11 | 0 | 0 | 0 | 0 | 30.25 | -40.35 | -0.81 | 0 | 3.78 | 56.2 | 12.50 | 161.85 | 4.7 | -38.8 | 0.35 | 0.0 | 0 | 0 | 0.02 | 0.0 | 3.33 | 0.0 | 0.37 | 54.17 | 0.01 | 0.0 | 0.08 | -95.29 | 0.46 | -76.41 | 0.04 | 0 | 0.12 | -92.9 | 0.00 | 0 |
| 2018 (5) | 1.98 | -45.0 | 5.85 | 25.54 | 0 | 0 | 0 | 0 | 50.71 | 11.62 | 1.35 | -46.64 | 2.42 | -59.67 | 4.77 | -63.87 | 7.68 | 39.89 | 0.35 | 0.0 | 0 | 0 | 0.02 | -50.0 | 3.33 | 9.9 | 0.24 | 0 | 0.01 | 0 | 1.7 | -28.57 | 1.95 | -18.07 | -0.01 | 0 | 1.69 | -28.69 | 0.00 | 0 |
| 2017 (4) | 3.6 | 23.71 | 4.66 | -26.84 | 0 | 0 | 0 | 0 | 45.43 | 81.07 | 2.53 | 1846.15 | 6.0 | 51.9 | 13.21 | -16.11 | 5.49 | 28.87 | 0.35 | -2.78 | 0 | 0 | 0.04 | 0.0 | 3.03 | 0.0 | 0 | 0 | 0 | 0 | 2.38 | 0 | 2.38 | 0 | -0.01 | 0 | 2.37 | 0 | 0.00 | 0 |
| 2016 (3) | 2.91 | -16.86 | 6.37 | 7.24 | 0.35 | 0 | 0 | 0 | 25.09 | 0.93 | 0.13 | 0 | 3.95 | 18.98 | 15.74 | 17.89 | 4.26 | 79.75 | 0.36 | 0.0 | 0.18 | 0 | 0.04 | 33.33 | 3.03 | -39.88 | 0 | 0 | 0 | 0 | -0.16 | 0 | -0.16 | 0 | -0.02 | 0 | -0.18 | 0 | 0.00 | 0 |
| 2015 (2) | 3.5 | 8.36 | 5.94 | -5.41 | 0 | 0 | 0 | 0 | 24.86 | -33.69 | -2.29 | 0 | 3.32 | -38.18 | 13.35 | -6.77 | 2.37 | -43.3 | 0.36 | 0.0 | 0 | 0 | 0.03 | 0.0 | 5.04 | -28.61 | 0 | 0 | 0 | 0 | -2.31 | 0 | -2.31 | 0 | -0.03 | 0 | -2.34 | 0 | 0.00 | 0 |
| 2014 (1) | 3.23 | 7.67 | 6.28 | 26.36 | 0 | 0 | 0 | 0 | 37.49 | -5.54 | -1.16 | 0 | 5.37 | -34.59 | 14.32 | -30.75 | 4.18 | -19.62 | 0.36 | -2.7 | 0 | 0 | 0.03 | -50.0 | 7.06 | 0.0 | 0 | 0 | 0 | 0 | -2.53 | 0 | -2.53 | 0 | -0.02 | 0 | -2.55 | 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) | 4.57 | 30.57 | -16.91 | 5.53 | -26.07 | -7.99 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.02 | -25.95 | -36.75 | -0.51 | -4.08 | -88.89 | 5.46 | -33.9 | -38.86 | 10.95 | -27.72 | -40.71 | 7.08 | -26.17 | -34.14 | 0.42 | -2.33 | 27.27 | 3.79 | 0.53 | 0 | 0.07 | 16.67 | 75.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.33 | 0.0 | 17.86 | 0.42 | -54.84 | -84.78 | 2.24 | -18.55 | -50.55 | -0.35 | 2.78 | -9.38 | 0.07 | -87.72 | -97.13 | 0.00 | 3.36 | -32.68 |
| 24Q2 (19) | 3.5 | -31.77 | -27.39 | 7.48 | 20.45 | 6.7 | 2.22 | 0.0 | 0 | 0 | 0 | 0 | 10.83 | -17.83 | 3.54 | -0.49 | -48.48 | -16.67 | 8.26 | -2.13 | 15.52 | 15.15 | -2.8 | -12.11 | 9.59 | -18.45 | 6.67 | 0.43 | 26.47 | 26.47 | 3.77 | 0.53 | 72.15 | 0.06 | 0.0 | 50.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.33 | 17.86 | 17.86 | 0.93 | -44.31 | -69.31 | 2.75 | -20.06 | -42.71 | -0.36 | -5.88 | -20.0 | 0.57 | -57.14 | -79.12 | 0.00 | 4.47 | -33.72 |
| 24Q1 (18) | 5.13 | -14.93 | -20.96 | 6.21 | -26.33 | 13.74 | 2.22 | 0.45 | 0 | 0 | 0 | 0 | 13.18 | -26.08 | 0.23 | -0.33 | 49.23 | -1000.0 | 8.44 | -6.43 | 20.23 | 15.59 | -6.48 | -10.28 | 11.76 | -23.49 | 7.69 | 0.34 | 0.0 | -2.86 | 3.75 | 0 | 71.23 | 0.06 | -14.29 | 50.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.28 | 0.0 | 0 | 1.67 | -16.5 | -55.23 | 3.44 | -8.75 | -34.1 | -0.34 | -3.03 | -17.24 | 1.33 | -20.36 | -61.34 | 0.00 | -0.92 | -45.82 |
| 23Q4 (17) | 6.03 | 9.64 | 35.2 | 8.43 | 40.27 | 104.61 | 2.21 | 0.45 | 0 | 0 | 0 | 0 | 17.83 | 40.62 | 47.84 | -0.65 | -140.74 | -4.84 | 9.02 | 1.01 | 13.03 | 16.67 | -9.76 | 2.92 | 15.37 | 42.98 | 38.59 | 0.34 | 3.03 | -10.53 | 0 | 0 | -100.0 | 0.07 | 75.0 | 75.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.28 | 0.0 | 0 | 2.0 | -27.54 | -46.81 | 3.77 | -16.78 | -28.19 | -0.33 | -3.12 | -17.86 | 1.67 | -31.56 | -52.01 | 0.00 | -37.08 | -52.99 |
| 23Q3 (16) | 5.5 | 14.11 | 4.56 | 6.01 | -14.27 | 90.19 | 2.2 | 0 | 0 | 0 | 0 | 0 | 12.68 | 21.22 | 118.24 | -0.27 | 35.71 | 80.0 | 8.93 | 24.9 | 93.29 | 18.47 | 7.15 | 186.32 | 10.75 | 19.58 | 36.42 | 0.33 | -2.94 | -17.5 | 0 | -100.0 | -100.0 | 0.04 | 0.0 | 100.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.28 | 0.0 | 0 | 2.76 | -8.91 | -36.7 | 4.53 | -5.62 | -22.56 | -0.32 | -6.67 | 0.0 | 2.44 | -10.62 | -39.6 | 0.00 | 1.76 | -32.5 |
| 23Q2 (15) | 4.82 | -25.73 | -52.75 | 7.01 | 28.39 | 49.15 | 0 | 0 | 0 | 0 | 0 | 0 | 10.46 | -20.46 | 11.4 | -0.42 | -1300.0 | 19.23 | 7.15 | 1.85 | 40.47 | 17.24 | -0.78 | 188.97 | 8.99 | -17.67 | -21.69 | 0.34 | -2.86 | -15.0 | 2.19 | 0.0 | 0.92 | 0.04 | 0.0 | 100.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.28 | 0 | 0 | 3.03 | -18.77 | -46.94 | 4.8 | -8.05 | -33.33 | -0.3 | -3.45 | -850.0 | 2.73 | -20.64 | -52.52 | 0.00 | -14.6 | -35.52 |
| 23Q1 (14) | 6.49 | 45.52 | -39.57 | 5.46 | 32.52 | 37.19 | 0 | 0 | 0 | 0 | 0 | 0 | 13.15 | 9.04 | -40.28 | -0.03 | 95.16 | -101.84 | 7.02 | -12.03 | -36.01 | 17.37 | 7.28 | 52.25 | 10.92 | -1.53 | -43.36 | 0.35 | -7.89 | 2.94 | 2.19 | 0.46 | 1.39 | 0.04 | 0.0 | 100.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 272.5 | 0 | 0 | 0 | 3.73 | -0.8 | -70.49 | 5.22 | -0.57 | -59.97 | -0.29 | -3.57 | -462.5 | 3.44 | -1.15 | -72.96 | 0.00 | -14.04 | -2.41 |
| 22Q4 (13) | 4.46 | -15.21 | -69.91 | 4.12 | 30.38 | 106.0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.06 | 107.57 | -64.94 | -0.62 | 54.07 | -113.81 | 7.98 | 72.73 | -44.66 | 16.19 | 151.03 | -1.28 | 11.09 | 40.74 | -19.35 | 0.38 | -5.0 | 11.76 | 2.18 | 0.46 | 1.4 | 0.04 | 100.0 | 100.0 | 4.83 | 0.0 | 0.0 | 1.49 | 0.0 | 272.5 | 0 | 0 | 0 | 3.76 | -13.76 | -65.85 | 5.25 | -10.26 | -53.99 | -0.28 | 12.5 | -450.0 | 3.48 | -13.86 | -68.62 | 0.00 | -9.65 | 6.41 |
| 22Q3 (12) | 5.26 | -48.43 | -53.2 | 3.16 | -32.77 | -32.77 | 0 | 0 | 0 | 0 | 0 | 0 | 5.81 | -38.13 | -70.24 | -1.35 | -159.62 | -176.7 | 4.62 | -9.23 | -50.85 | 6.45 | 8.14 | -54.34 | 7.88 | -31.36 | -19.26 | 0.4 | 0.0 | 17.65 | 2.17 | 0.0 | -67.85 | 0.02 | 0.0 | 0.0 | 4.83 | 0.0 | 7.57 | 1.49 | 0.0 | 272.5 | 0 | 0 | 0 | 4.36 | -23.64 | -32.92 | 5.85 | -18.75 | -15.22 | -0.32 | -900.0 | -3300.0 | 4.04 | -29.74 | -37.94 | 0.00 | -2.79 | -17.37 |
| 22Q2 (11) | 10.2 | -5.03 | 12.58 | 4.7 | 18.09 | 56.67 | 0 | 0 | 0 | 0 | 0 | 0 | 9.39 | -57.36 | -53.51 | -0.52 | -131.9 | -116.1 | 5.09 | -53.6 | -36.77 | 5.97 | -47.72 | -56.82 | 11.48 | -40.46 | 85.76 | 0.4 | 17.65 | 17.65 | 2.17 | 0.46 | 0 | 0.02 | 0.0 | 100.0 | 4.83 | 0.0 | 7.57 | 1.49 | 272.5 | 302.7 | 0 | 0 | 0 | 5.71 | -54.83 | 14.43 | 7.2 | -44.79 | 34.08 | 0.04 | -50.0 | 300.0 | 5.75 | -54.8 | 15.0 | 0.00 | 29.27 | -34.84 |
| 22Q1 (10) | 10.74 | -27.53 | 159.42 | 3.98 | 99.0 | 51.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 22.02 | -35.99 | 59.68 | 1.63 | -63.7 | 19.85 | 10.97 | -23.93 | 72.48 | 11.41 | -30.44 | -17.9 | 19.28 | 40.22 | 144.05 | 0.34 | 0.0 | 0.0 | 2.16 | 0.47 | 3500.0 | 0.02 | 0.0 | 100.0 | 4.83 | 0.0 | 7.57 | 0.4 | 0.0 | 8.11 | 0 | 0 | 0 | 12.64 | 14.8 | 614.12 | 13.04 | 14.29 | 509.35 | 0.08 | 0.0 | 100.0 | 12.72 | 14.7 | 602.76 | 0.00 | -6.28 | 237.54 |
| 21Q4 (9) | 14.82 | 31.85 | 230.07 | 2.0 | -57.45 | -28.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | 34.4 | 76.23 | 164.21 | 4.49 | 155.11 | 1396.67 | 14.42 | 53.4 | 166.05 | 16.40 | 16.1 | 14.28 | 13.75 | 40.88 | 157.97 | 0.34 | 0.0 | -38.18 | 2.15 | -68.15 | 2971.43 | 0.02 | 0.0 | 100.0 | 4.83 | 7.57 | 7.57 | 0.4 | 0.0 | 8.11 | 0 | 0 | 0 | 11.01 | 69.38 | 2652.5 | 11.41 | 65.36 | 1362.82 | 0.08 | 700.0 | 700.0 | 11.09 | 70.35 | 2604.88 | 0.00 | -29.84 | 209.12 |
| 21Q3 (8) | 11.24 | 24.06 | 172.15 | 4.7 | 56.67 | 62.63 | 0 | 0 | 0 | 0 | 0 | 0 | 19.52 | -3.37 | 73.36 | 1.76 | -45.51 | 604.0 | 9.4 | 16.77 | 114.61 | 14.13 | 2.27 | 7.06 | 9.76 | 57.93 | 48.55 | 0.34 | 0.0 | -38.18 | 6.75 | 0 | 6036.36 | 0.02 | 100.0 | 100.0 | 4.49 | 0.0 | 0.0 | 0.4 | 8.11 | 8.11 | 0 | 0 | 0 | 6.5 | 30.26 | 7122.22 | 6.9 | 28.49 | 1368.09 | 0.01 | 0.0 | -66.67 | 6.51 | 30.2 | 5325.0 | 0.01 | -23.35 | 324.24 |
| 21Q2 (7) | 9.06 | 118.84 | 123.7 | 3.0 | 14.07 | 33.33 | 0 | -100.0 | 0 | 0 | 0 | 0 | 20.2 | 46.48 | 162.68 | 3.23 | 137.5 | 10866.67 | 8.05 | 26.57 | 115.24 | 13.81 | -0.6 | 0 | 6.18 | -21.77 | 19.31 | 0.34 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | -50.0 | 4.49 | 0.0 | 34.83 | 0.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | 4.99 | 181.92 | 3035.29 | 5.37 | 150.93 | 2585.0 | 0.01 | -75.0 | -80.0 | 5.0 | 176.24 | 4266.67 | 0.01 | 569.67 | 0 |
| 21Q1 (6) | 4.14 | -7.8 | 66.27 | 2.63 | -5.73 | -55.5 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 13.79 | 5.91 | 138.17 | 1.36 | 353.33 | 691.3 | 6.36 | 17.34 | 176.52 | 13.90 | -3.17 | 0 | 7.9 | 48.22 | 90.36 | 0.34 | -38.18 | -2.86 | 0.06 | -14.29 | 0 | 0.01 | 0.0 | 0.0 | 4.49 | 0.0 | 34.83 | 0.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.77 | 342.5 | 1364.29 | 2.14 | 174.36 | 791.67 | 0.04 | 300.0 | 100.0 | 1.81 | 341.46 | 1608.33 | 0.00 | -14.17 | 0 |
| 20Q4 (5) | 4.49 | 8.72 | 72.03 | 2.79 | -3.46 | -63.62 | 0.03 | 0 | 0 | 0 | 0 | 0 | 13.02 | 15.63 | 54.08 | 0.3 | 20.0 | 236.36 | 5.42 | 23.74 | 43.39 | 14.35 | 8.77 | 0 | 5.33 | -18.87 | 13.4 | 0.55 | 0.0 | 57.14 | 0.07 | -36.36 | 0 | 0.01 | 0.0 | -50.0 | 4.49 | 0.0 | 34.83 | 0.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.4 | 344.44 | 400.0 | 0.78 | 65.96 | 69.57 | 0.01 | -66.67 | -75.0 | 0.41 | 241.67 | 241.67 | 0.00 | -3.71 | 0 |
| 20Q3 (4) | 4.13 | 1.98 | 0.0 | 2.89 | 28.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.26 | 46.42 | 0.0 | 0.25 | 933.33 | 0.0 | 4.38 | 17.11 | 0.0 | 13.20 | 0 | 0.0 | 6.57 | 26.83 | 0.0 | 0.55 | 61.76 | 0.0 | 0.11 | -97.08 | 0.0 | 0.01 | -50.0 | 0.0 | 4.49 | 34.83 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.09 | 152.94 | 0.0 | 0.47 | 135.0 | 0.0 | 0.03 | -40.0 | 0.0 | 0.12 | 200.0 | 0.0 | 0.00 | 0 | 0.0 |
