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) | 4.49 | 29.39 | 5.29 | 17.82 | 0.29 | -25.64 | 0 | 0 | 17.56 | -10.18 | 0.77 | 20.31 | 5.97 | 7.76 | 34.00 | 19.97 | 2.51 | 2.45 | 0 | 0 | 0.29 | -38.3 | 0.07 | 133.33 | 5.5 | 0.0 | 2.94 | 2.08 | 1.67 | -28.33 | 2.11 | 56.3 | 6.73 | 2.59 | -2.06 | 0 | 0.05 | 0 | 0.00 | 0 |
| 2022 (9) | 3.47 | 37.15 | 4.49 | -4.26 | 0.39 | -74.0 | 0 | 0 | 19.55 | -11.02 | 0.64 | -60.49 | 5.54 | -24.63 | 28.34 | -15.3 | 2.45 | -30.0 | 0 | 0 | 0.47 | 4.44 | 0.03 | 0.0 | 5.5 | 0.0 | 2.88 | 6.27 | 2.33 | 37.87 | 1.35 | -34.47 | 6.56 | 1.71 | -1.91 | 0 | -0.56 | 0 | 0.00 | 0 |
| 2021 (8) | 2.53 | 17.13 | 4.69 | 32.49 | 1.5 | -25.0 | 0 | 0 | 21.97 | 8.01 | 1.62 | 19.12 | 7.35 | -6.37 | 33.45 | -13.32 | 3.5 | 16.67 | 0 | 0 | 0.45 | -64.0 | 0.03 | -57.14 | 5.5 | 2.42 | 2.71 | 5.04 | 1.69 | 44.44 | 2.06 | 51.47 | 6.45 | 26.47 | -2.87 | 0 | -0.81 | 0 | 0.00 | 0 |
| 2020 (7) | 2.16 | -23.94 | 3.54 | -18.81 | 2.0 | 700.0 | 0 | 0 | 20.34 | 29.64 | 1.36 | 300.0 | 7.85 | 45.91 | 38.59 | 12.55 | 3.0 | 31.58 | 0 | 0 | 1.25 | -28.57 | 0.07 | -46.15 | 5.37 | 1.9 | 2.58 | -4.44 | 1.17 | 42.68 | 1.36 | 257.89 | 5.1 | 30.77 | -1.99 | 0 | -0.63 | 0 | 0.00 | 0 |
| 2019 (6) | 2.84 | -76.85 | 4.36 | 70.98 | 0.25 | 0 | 0 | 0 | 15.69 | -9.36 | 0.34 | -91.19 | 5.38 | -19.82 | 34.29 | -11.54 | 2.28 | -4.6 | 0 | 0 | 1.75 | 0 | 0.13 | 85.71 | 5.27 | -52.18 | 2.7 | -34.31 | 0.82 | 0 | 0.38 | -93.5 | 3.9 | -60.84 | -1.37 | 0 | -0.99 | 0 | 0.00 | 0 |
| 2018 (5) | 12.27 | -38.12 | 2.55 | -45.74 | 0 | 0 | 0 | 0 | 17.31 | 5.36 | 3.86 | 428.77 | 6.71 | 17.1 | 38.76 | 11.15 | 2.39 | 18.91 | 0 | 0 | 0 | 0 | 0.07 | 600.0 | 11.02 | -3.33 | 4.11 | 1.99 | 0 | 0 | 5.85 | 101.03 | 9.96 | 43.52 | -1.09 | 0 | 4.76 | 9.93 | 0.00 | 0 |
| 2017 (4) | 19.83 | 7.36 | 4.7 | 51.61 | 0 | 0 | 0 | 0 | 16.43 | -15.13 | 0.73 | -50.68 | 5.73 | -19.18 | 34.88 | -4.77 | 2.01 | -14.83 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 11.4 | 0.44 | 4.03 | 3.6 | 0 | 0 | 2.91 | -14.41 | 6.94 | -4.8 | 1.42 | -43.43 | 4.33 | -26.73 | 0.00 | 0 |
| 2016 (3) | 18.47 | 27.56 | 3.1 | 13.55 | 0 | 0 | 0 | 0 | 19.36 | -13.26 | 1.48 | 1038.46 | 7.09 | -13.85 | 36.62 | -0.68 | 2.36 | 14.01 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 11.35 | 0.0 | 3.89 | 0.52 | 0 | 0 | 3.4 | 49.78 | 7.29 | 18.73 | 2.51 | -46.14 | 5.91 | -14.72 | 0.00 | 0 |
| 2015 (2) | 14.48 | -9.67 | 2.73 | 137.39 | 0 | 0 | 0 | 0 | 22.32 | -23.03 | 0.13 | 0 | 8.23 | -2.26 | 36.87 | 27.0 | 2.07 | -26.33 | 0 | 0 | 0 | 0 | 0.01 | -66.67 | 11.35 | 0.0 | 3.87 | 0.0 | 0 | 0 | 2.27 | 11.27 | 6.14 | 3.89 | 4.66 | -6.61 | 6.93 | -1.42 | 0.00 | 0 |
| 2014 (1) | 16.03 | 30.11 | 1.15 | 91.67 | 6.47 | 0 | 0 | 0 | 29.0 | -15.35 | -2.19 | 0 | 8.42 | -24.96 | 29.03 | -11.34 | 2.81 | -13.8 | 0 | 0 | 0 | 0 | 0.03 | -57.14 | 11.35 | -1.05 | 3.87 | 0.0 | 0 | 0 | 2.04 | -51.77 | 5.91 | -27.04 | 4.99 | 55.94 | 7.03 | -5.38 | 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) | 5.18 | 0.97 | 27.27 | 6.24 | 11.63 | 11.63 | 0.1 | -37.5 | -75.0 | 0 | 0 | 0 | 5.38 | 5.7 | 5.7 | 0.35 | -10.26 | 2.94 | 7.09 | 5.35 | -2.88 | 37.87 | 3.72 | -9.21 | 2.62 | 0.77 | 8.26 | 0 | 0 | 0 | 0.2 | 17.65 | -33.33 | 0.06 | -25.0 | -25.0 | 5.5 | 0.0 | 0.0 | 3.02 | 0.0 | 2.72 | 1.99 | 0.0 | 19.16 | 1.87 | 23.03 | -13.82 | 6.88 | 5.36 | 1.47 | -1.2 | -20.0 | -0.84 | 0.67 | 28.85 | -31.63 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.13 | 6.65 | 45.33 | 5.59 | 1.82 | 27.33 | 0.16 | -40.74 | -69.81 | 0 | 0 | 0 | 5.09 | 16.74 | 8.53 | 0.39 | 1075.0 | -35.0 | 6.73 | 11.24 | 5.82 | 36.52 | 8.83 | -2.16 | 2.6 | 16.07 | 3.17 | 0 | 0 | 0 | 0.17 | -5.56 | -43.33 | 0.08 | 14.29 | -11.11 | 5.5 | 0.0 | 0.0 | 3.02 | 2.72 | 2.72 | 1.99 | 19.16 | 19.16 | 1.52 | -26.92 | -16.48 | 6.53 | -2.39 | 1.4 | -1.0 | 19.35 | 50.74 | 0.52 | -38.1 | 347.62 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.81 | 7.13 | 35.88 | 5.49 | 3.78 | 25.06 | 0.27 | -6.9 | -32.5 | 0 | 0 | 0 | 4.36 | 12.08 | 12.37 | -0.04 | 33.33 | 66.67 | 6.05 | 1.34 | 13.3 | 33.56 | -1.36 | 11.72 | 2.24 | -10.76 | -3.45 | 0 | 0 | 0 | 0.18 | -37.93 | -58.14 | 0.07 | 0.0 | 75.0 | 5.5 | 0.0 | 0.0 | 2.94 | 0.0 | 2.08 | 1.67 | 0.0 | -28.33 | 2.08 | -1.42 | 67.74 | 6.69 | -0.59 | 3.88 | -1.24 | 39.81 | 32.97 | 0.84 | 1580.0 | 237.7 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.49 | 10.32 | 29.39 | 5.29 | -5.37 | 17.82 | 0.29 | -27.5 | -25.64 | 0 | 0 | 0 | 3.89 | -23.58 | 1.3 | -0.06 | -117.65 | 71.43 | 5.97 | -18.22 | 7.76 | 34.02 | -18.45 | 20.04 | 2.51 | 3.72 | 2.45 | 0 | 0 | 0 | 0.29 | -3.33 | -38.3 | 0.07 | -12.5 | 133.33 | 5.5 | 0.0 | 0.0 | 2.94 | 0.0 | 2.08 | 1.67 | 0.0 | -28.33 | 2.11 | -2.76 | 56.3 | 6.73 | -0.74 | 2.59 | -2.06 | -73.11 | -7.85 | 0.05 | -94.9 | 108.93 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.07 | 15.3 | 96.62 | 5.59 | 27.33 | 24.5 | 0.4 | -24.53 | 60.0 | 0 | 0 | 0 | 5.09 | 8.53 | 9.94 | 0.34 | -43.33 | 1600.0 | 7.3 | 14.78 | 3.84 | 41.71 | 11.76 | 23.3 | 2.42 | -3.97 | -15.38 | 0 | 0 | 0 | 0.3 | 0.0 | -50.0 | 0.08 | -11.11 | 100.0 | 5.5 | 0.0 | 0.0 | 2.94 | 0.0 | 2.08 | 1.67 | 0.0 | -28.33 | 2.17 | 19.23 | 40.0 | 6.78 | 5.28 | 0.44 | -1.19 | 41.38 | 17.93 | 0.98 | 566.67 | 880.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.53 | -0.28 | 61.93 | 4.39 | 0.0 | -3.3 | 0.53 | 32.5 | -48.04 | 0 | 0 | 0 | 4.69 | 20.88 | -13.63 | 0.6 | 600.0 | 7.14 | 6.36 | 19.1 | -21.09 | 37.32 | 24.27 | 0.21 | 2.52 | 8.62 | -35.38 | 0 | 0 | 0 | 0.3 | -30.23 | -3.23 | 0.09 | 125.0 | 80.0 | 5.5 | 0.0 | 0.0 | 2.94 | 2.08 | 2.08 | 1.67 | -28.33 | -28.33 | 1.82 | 46.77 | 18.95 | 6.44 | 0.0 | -4.45 | -2.03 | -9.73 | 1.46 | -0.21 | 65.57 | 60.38 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.54 | 2.02 | 41.6 | 4.39 | -2.23 | -9.3 | 0.4 | 2.56 | -68.25 | 0 | 0 | 0 | 3.88 | 1.04 | -31.33 | -0.12 | 42.86 | -144.44 | 5.34 | -3.61 | -34.24 | 30.03 | 5.99 | -17.96 | 2.32 | -5.31 | -31.16 | 0 | 0 | 0 | 0.43 | -8.51 | 34.38 | 0.04 | 33.33 | -20.0 | 5.5 | 0.0 | 0.0 | 2.88 | 0.0 | 6.27 | 2.33 | 0.0 | 37.87 | 1.24 | -8.15 | -46.78 | 6.44 | -1.83 | -4.31 | -1.85 | 3.14 | 13.55 | -0.61 | -8.93 | -421.05 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.47 | 67.63 | 37.15 | 4.49 | 0.0 | -4.26 | 0.39 | 56.0 | -74.0 | 0 | 0 | 0 | 3.84 | -17.06 | -24.26 | -0.21 | -1150.0 | -310.0 | 5.54 | -21.19 | -24.63 | 28.34 | -16.24 | -15.3 | 2.45 | -14.34 | -30.0 | 0 | 0 | 0 | 0.47 | -21.67 | 4.44 | 0.03 | -25.0 | 0.0 | 5.5 | 0.0 | 0.0 | 2.88 | 0.0 | 6.27 | 2.33 | 0.0 | 37.87 | 1.35 | -12.9 | -34.47 | 6.56 | -2.81 | 1.71 | -1.91 | -31.72 | 33.45 | -0.56 | -660.0 | 30.86 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.07 | -5.05 | 16.29 | 4.49 | -1.1 | -8.18 | 0.25 | -75.49 | -85.71 | 0 | 0 | 0 | 4.63 | -14.73 | -15.66 | 0.02 | -96.43 | -94.87 | 7.03 | -12.78 | -12.12 | 33.83 | -9.17 | -4.85 | 2.86 | -26.67 | -14.11 | 0 | 0 | 0 | 0.6 | 93.55 | 140.0 | 0.04 | -20.0 | -20.0 | 5.5 | 0.0 | 2.61 | 2.88 | 0.0 | 6.27 | 2.33 | 0.0 | 37.87 | 1.55 | 1.31 | -20.92 | 6.75 | 0.15 | 6.13 | -1.45 | 29.61 | 36.68 | 0.1 | 118.87 | 130.3 | 0.00 | 0 | 0 |
| 22Q2 (11) | 2.18 | -12.8 | 52.45 | 4.54 | -6.2 | -2.16 | 1.02 | -19.05 | -12.82 | 0 | 0 | 0 | 5.43 | -3.89 | -9.05 | 0.56 | 107.41 | -30.0 | 8.06 | -0.74 | 0.5 | 37.25 | 1.74 | 7.46 | 3.9 | 15.73 | 8.94 | 0 | 0 | 0 | 0.31 | -3.12 | -58.67 | 0.05 | 0.0 | -37.5 | 5.5 | 0.0 | 2.42 | 2.88 | 6.27 | 11.63 | 2.33 | 37.87 | 99.15 | 1.53 | -34.33 | -38.55 | 6.74 | 0.15 | 8.19 | -2.06 | 3.74 | 5.94 | -0.53 | -378.95 | -276.67 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.5 | -1.19 | 52.44 | 4.84 | 3.2 | 9.01 | 1.26 | -16.0 | -11.27 | 0 | 0 | 0 | 5.65 | 11.44 | 3.86 | 0.27 | 170.0 | -18.18 | 8.12 | 10.48 | 2.53 | 36.61 | 9.43 | 3.36 | 3.37 | -3.71 | 8.36 | 0 | 0 | 0 | 0.32 | -28.89 | -68.0 | 0.05 | 66.67 | -50.0 | 5.5 | 0.0 | 2.42 | 2.71 | 0.0 | 5.04 | 1.69 | 0.0 | 44.44 | 2.33 | 13.11 | 37.87 | 6.73 | 4.34 | 23.71 | -2.14 | 25.44 | -7.54 | 0.19 | 123.46 | 163.33 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.53 | 42.13 | 17.13 | 4.69 | -4.09 | 32.49 | 1.5 | -14.29 | -25.0 | 0 | 0 | 0 | 5.07 | -7.65 | -9.46 | 0.1 | -74.36 | -62.96 | 7.35 | -8.12 | -6.37 | 33.45 | -5.91 | -13.32 | 3.5 | 5.11 | 16.67 | 0 | 0 | 0 | 0.45 | 80.0 | -64.0 | 0.03 | -40.0 | -57.14 | 5.5 | 2.61 | 2.42 | 2.71 | 0.0 | 5.04 | 1.69 | 0.0 | 44.44 | 2.06 | 5.1 | 51.47 | 6.45 | 1.42 | 26.47 | -2.87 | -25.33 | -44.22 | -0.81 | -145.45 | -28.57 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.78 | 24.48 | -11.44 | 4.89 | 5.39 | 53.29 | 1.75 | 49.57 | -12.5 | 0 | 0 | 0 | 5.49 | -8.04 | -10.44 | 0.39 | -51.25 | -38.1 | 8.0 | -0.25 | -1.96 | 35.56 | 2.59 | -19.26 | 3.33 | -6.98 | 26.62 | 0 | 0 | 0 | 0.25 | -66.67 | -83.33 | 0.05 | -37.5 | -44.44 | 5.36 | -0.19 | 1.71 | 2.71 | 5.04 | 5.04 | 1.69 | 44.44 | 44.44 | 1.96 | -21.29 | 79.82 | 6.36 | 2.09 | 31.68 | -2.29 | -4.57 | -25.14 | -0.33 | -210.0 | 55.41 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.43 | -12.8 | -31.9 | 4.64 | 4.5 | 10.74 | 1.17 | -17.61 | 56.0 | 0 | 0 | 0 | 5.97 | 9.74 | 15.03 | 0.8 | 142.42 | 21.21 | 8.02 | 1.26 | 20.24 | 34.66 | -2.15 | 0 | 3.58 | 15.11 | 55.65 | 0 | 0 | 0 | 0.75 | -25.0 | -40.0 | 0.08 | -20.0 | -20.0 | 5.37 | 0.0 | 1.9 | 2.58 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 2.49 | 47.34 | 453.33 | 6.23 | 14.52 | 48.33 | -2.19 | -10.05 | -22.35 | 0.3 | 200.0 | 122.39 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.64 | -24.07 | -42.86 | 4.44 | 25.42 | -6.53 | 1.42 | -29.0 | 184.0 | 0 | 0 | 0 | 5.44 | -2.86 | 59.06 | 0.33 | 22.22 | 257.14 | 7.92 | 0.89 | 52.31 | 35.42 | -8.22 | 0 | 3.11 | 3.67 | 66.31 | 0 | 0 | 0 | 1.0 | -20.0 | -33.33 | 0.1 | 42.86 | -9.09 | 5.37 | 0.0 | 1.9 | 2.58 | 0.0 | -4.44 | 1.17 | 0.0 | 42.68 | 1.69 | 24.26 | 838.89 | 5.44 | 6.67 | 47.03 | -1.99 | 0.0 | -46.32 | -0.3 | 52.38 | 74.58 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.16 | 7.46 | -23.94 | 3.54 | 10.97 | -18.81 | 2.0 | 0.0 | 700.0 | 0 | 0 | 0 | 5.6 | -8.65 | 47.76 | 0.27 | -57.14 | 1000.0 | 7.85 | -3.8 | 45.91 | 38.59 | -12.36 | 0 | 3.0 | 14.07 | 31.58 | 0 | 0 | 0 | 1.25 | -16.67 | -28.57 | 0.07 | -22.22 | -46.15 | 5.37 | 1.9 | 1.9 | 2.58 | 0.0 | -4.44 | 1.17 | 0.0 | 42.68 | 1.36 | 24.77 | 257.89 | 5.1 | 5.59 | 30.77 | -1.99 | -8.74 | -45.26 | -0.63 | 14.86 | 36.36 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.01 | -4.29 | 0.0 | 3.19 | -23.87 | 0.0 | 2.0 | 166.67 | 0.0 | 0 | 0 | 0.0 | 6.13 | 18.11 | 0.0 | 0.63 | -4.55 | 0.0 | 8.16 | 22.34 | 0.0 | 44.04 | 0 | 0.0 | 2.63 | 14.35 | 0.0 | 0 | 0 | 0.0 | 1.5 | 20.0 | 0.0 | 0.09 | -10.0 | 0.0 | 5.27 | 0.0 | 0.0 | 2.58 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 1.09 | 142.22 | 0.0 | 4.83 | 15.0 | 0.0 | -1.83 | -2.23 | 0.0 | -0.74 | 44.78 | 0.0 | 0.00 | 0 | 0.0 |
