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) | 3.57 | -8.7 | 0.99 | 230.0 | 0.21 | -64.41 | 0 | 0 | 23.56 | -4.46 | 1.03 | -52.09 | 1.16 | 1.75 | 4.92 | 6.51 | 4.81 | -23.53 | 0 | 0 | 4.98 | 159.38 | 1.67 | 3.09 | 5.02 | 0.0 | 2.64 | 8.64 | 0 | 0 | 2.49 | -23.85 | 5.13 | -11.55 | 0.18 | 63.64 | 2.67 | -21.01 | 0.00 | 39.45 |
| 2022 (9) | 3.91 | 2.62 | 0.3 | 200.0 | 0.59 | 63.89 | 0 | 0 | 24.66 | 3.18 | 2.15 | -20.37 | 1.14 | -19.72 | 4.62 | -22.19 | 6.29 | 21.43 | 0 | 0 | 1.92 | 0.52 | 1.62 | -0.61 | 5.02 | 0.0 | 2.43 | 12.5 | 0.11 | 266.67 | 3.27 | -10.41 | 5.8 | -0.68 | 0.11 | 0 | 3.38 | -4.52 | 0.00 | -1.44 |
| 2021 (8) | 3.81 | -8.85 | 0.1 | -9.09 | 0.36 | -79.43 | 0 | 0 | 23.9 | 12.15 | 2.7 | 20.0 | 1.42 | 61.36 | 5.94 | 43.88 | 5.18 | 21.03 | 0 | 0 | 1.91 | -10.75 | 1.63 | 1.88 | 5.02 | 7.49 | 2.16 | 11.92 | 0.03 | 200.0 | 3.65 | 16.99 | 5.84 | 15.19 | -0.11 | 0 | 3.54 | 14.56 | 0.00 | -14.45 |
| 2020 (7) | 4.18 | 88.29 | 0.11 | -86.25 | 1.75 | 11.46 | 0 | 0 | 21.31 | 16.51 | 2.25 | 116.35 | 0.88 | 22.22 | 4.13 | 4.9 | 4.28 | -18.94 | 0 | 0 | 2.14 | 12.63 | 1.6 | 0.0 | 4.67 | 1.3 | 1.93 | 5.46 | 0.01 | 0 | 3.12 | 71.43 | 5.07 | 38.9 | -0.03 | 0 | 3.09 | 70.72 | 0.00 | 29.14 |
| 2019 (6) | 2.22 | 177.5 | 0.8 | 0 | 1.57 | 3.29 | 0 | 0 | 18.29 | 7.34 | 1.04 | -38.1 | 0.72 | -8.86 | 3.94 | -15.09 | 5.28 | 3.73 | 0 | 0 | 1.9 | 304.26 | 1.6 | 7900.0 | 4.61 | 0.0 | 1.83 | 10.24 | 0 | 0 | 1.82 | -22.22 | 3.65 | -8.52 | -0.01 | 0 | 1.81 | -22.65 | 0.00 | 0 |
| 2018 (5) | 0.8 | -47.71 | 0 | 0 | 1.52 | 2433.33 | 0 | 0 | 17.04 | -5.6 | 1.68 | -23.29 | 0.79 | -15.05 | 4.64 | -10.02 | 5.09 | 9.46 | 0 | 0 | 0.47 | -82.78 | 0.02 | 0.0 | 4.61 | 3.83 | 1.66 | 15.28 | 0 | 0 | 2.34 | -13.01 | 3.99 | -3.39 | 0 | 0 | 2.34 | -13.01 | 0.00 | 0 |
| 2017 (4) | 1.53 | -35.44 | 0 | 0 | 0.06 | -66.67 | 0 | 0 | 18.05 | 10.2 | 2.19 | 33.54 | 0.93 | 9.41 | 5.15 | -0.71 | 4.65 | 3.1 | 0 | 0 | 2.73 | -41.42 | 0.02 | 100.0 | 4.44 | 3.26 | 1.44 | 12.5 | 0 | 0 | 2.69 | 37.24 | 4.13 | 27.47 | 0 | 0 | 2.69 | 37.24 | 0.00 | 0 |
| 2016 (3) | 2.37 | 157.61 | 0 | 0 | 0.18 | 0.0 | 0 | 0 | 16.38 | 3.21 | 1.64 | -14.14 | 0.85 | 84.78 | 5.19 | 79.03 | 4.51 | -9.62 | 0 | 0 | 4.66 | 15.63 | 0.01 | 0.0 | 4.3 | 0.0 | 1.28 | 17.43 | 0 | 0 | 1.96 | -2.49 | 3.24 | 4.52 | 0 | 0 | 1.96 | -2.49 | 0.00 | 0 |
| 2015 (2) | 0.92 | -59.11 | 0.4 | 0 | 0.18 | 0 | 0 | 0 | 15.87 | -7.08 | 1.91 | -29.0 | 0.46 | 21.05 | 2.90 | 30.28 | 4.99 | 13.67 | 0 | 0 | 4.03 | -4.05 | 0.01 | 0.0 | 4.3 | -2.27 | 1.09 | 32.93 | 0 | 0 | 2.01 | -35.78 | 3.1 | -21.32 | 0 | 0 | 2.01 | -35.78 | 0.00 | 0 |
| 2014 (1) | 2.25 | -19.64 | 0 | 0 | 0 | 0 | 0 | 0 | 17.08 | 5.04 | 2.69 | -2.89 | 0.38 | -9.52 | 2.22 | -13.87 | 4.39 | 4.28 | 0 | 0 | 4.2 | 0.0 | 0.01 | 0.0 | 4.4 | 5.01 | 0.82 | 51.85 | 0 | 0 | 3.13 | 3.64 | 3.94 | 10.67 | 0 | 0 | 3.13 | 3.64 | 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) | 2.01 | -12.61 | -40.88 | 1.73 | 133.78 | -4.95 | 0.21 | 0.0 | -12.5 | 0 | 0 | 0 | 5.36 | 4.08 | -5.63 | 0.13 | 262.5 | -27.78 | 1.03 | -8.04 | 17.05 | 4.50 | -6.75 | 22.16 | 5.42 | 6.9 | 7.11 | 0 | 0 | 0 | 8.05 | 0.88 | 59.72 | 1.76 | 2.92 | 9.32 | 5.02 | 0.0 | 0.0 | 2.75 | 0.0 | 4.17 | 0 | 0 | 0 | 1.85 | 8.19 | -18.86 | 4.6 | 3.14 | -6.5 | 0.37 | 37.04 | 117.65 | 2.22 | 12.12 | -9.39 | 0.00 | -1.85 | 0.93 |
| 24Q2 (19) | 2.3 | -19.01 | -46.14 | 0.74 | -80.68 | 146.67 | 0.21 | 0.0 | -71.23 | 0 | 0 | 0 | 5.15 | -14.74 | -10.12 | -0.08 | -119.51 | -132.0 | 1.12 | 28.74 | 27.27 | 4.83 | 31.95 | 30.18 | 5.07 | 8.8 | -3.06 | 0 | 0 | 0 | 7.98 | 59.92 | 46.15 | 1.71 | 0.59 | 6.21 | 5.02 | 0.0 | 0.0 | 2.75 | 4.17 | 4.17 | 0 | 0 | 0 | 1.71 | -9.52 | -18.57 | 4.46 | -1.76 | -5.91 | 0.27 | 12.5 | 125.0 | 1.98 | -7.04 | -10.81 | 0.00 | 0.31 | 34.7 |
| 24Q1 (18) | 2.84 | -20.45 | -13.41 | 3.83 | 286.87 | 1176.67 | 0.21 | 0.0 | -73.42 | 0 | 0 | 0 | 6.04 | -4.58 | 3.96 | 0.41 | 95.24 | 2.5 | 0.87 | -25.0 | 11.54 | 3.66 | -25.73 | 11.96 | 4.66 | -3.12 | -19.38 | 0 | 0 | 0 | 4.99 | 0.2 | -10.57 | 1.7 | 1.8 | 4.94 | 5.02 | 0.0 | 0.0 | 2.64 | 0.0 | 8.64 | 0 | 0 | -100.0 | 1.89 | -24.1 | -3.57 | 4.54 | -11.5 | 1.11 | 0.24 | 33.33 | 118.18 | 2.13 | -20.22 | 2.9 | 0.00 | 4.15 | 31.56 |
| 23Q4 (17) | 3.57 | 5.0 | -8.7 | 0.99 | -45.6 | 230.0 | 0.21 | -12.5 | -64.41 | 0 | 0 | 0 | 6.33 | 11.44 | -4.95 | 0.21 | 16.67 | -62.5 | 1.16 | 31.82 | 1.75 | 4.93 | 33.67 | 6.59 | 4.81 | -4.94 | -23.53 | 0 | 0 | 0 | 4.98 | -1.19 | 159.38 | 1.67 | 3.73 | 3.09 | 5.02 | 0.0 | 0.0 | 2.64 | 0.0 | 8.64 | 0 | 0 | -100.0 | 2.49 | 9.21 | -23.85 | 5.13 | 4.27 | -11.55 | 0.18 | 5.88 | 63.64 | 2.67 | 8.98 | -21.01 | 0.00 | -1.58 | 39.45 |
| 23Q3 (16) | 3.4 | -20.37 | 23.19 | 1.82 | 506.67 | 1720.0 | 0.24 | -67.12 | -51.02 | 0 | 0 | 0 | 5.68 | -0.87 | 2.71 | 0.18 | -28.0 | -41.94 | 0.88 | 0.0 | 2.33 | 3.69 | -0.63 | 9.18 | 5.06 | -3.25 | -21.31 | 0 | 0 | 0 | 5.04 | -7.69 | 144.66 | 1.61 | 0.0 | -1.23 | 5.02 | 0.0 | 0.0 | 2.64 | 0.0 | 8.64 | 0 | 0 | -100.0 | 2.28 | 8.57 | -15.87 | 4.92 | 3.8 | -6.29 | 0.17 | 41.67 | 240.0 | 2.45 | 10.36 | -11.23 | 0.00 | 30.99 | 35.37 |
| 23Q2 (15) | 4.27 | 30.18 | 9.21 | 0.3 | 0.0 | 0 | 0.73 | -7.59 | 356.25 | 0 | 0 | 0 | 5.73 | -1.38 | -2.39 | 0.25 | -37.5 | -48.98 | 0.88 | 12.82 | 0.0 | 3.71 | 13.49 | 5.52 | 5.23 | -9.52 | -6.27 | 0 | 0 | 0 | 5.46 | -2.15 | 215.61 | 1.61 | -0.62 | -0.62 | 5.02 | 0.0 | 0.0 | 2.64 | 8.64 | 8.64 | 0 | -100.0 | -100.0 | 2.1 | 7.14 | -12.5 | 4.74 | 5.57 | -3.85 | 0.12 | 9.09 | 500.0 | 2.22 | 7.25 | -6.33 | 0.00 | -2.02 | 0.31 |
| 23Q1 (14) | 3.28 | -16.11 | -22.46 | 0.3 | 0.0 | 0 | 0.79 | 33.9 | 393.75 | 0 | 0 | 0 | 5.81 | -12.76 | -12.1 | 0.4 | -28.57 | -50.0 | 0.78 | -31.58 | -28.44 | 3.27 | -29.29 | -27.9 | 5.78 | -8.11 | 12.45 | 0 | 0 | 0 | 5.58 | 190.62 | 215.25 | 1.62 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 2.43 | 0.0 | 12.5 | 0.11 | 0.0 | 266.67 | 1.96 | -40.06 | -55.86 | 4.49 | -22.59 | -32.28 | 0.11 | 0.0 | 320.0 | 2.07 | -38.76 | -52.85 | 0.00 | 10.41 | 15.65 |
| 22Q4 (13) | 3.91 | 41.67 | 2.62 | 0.3 | 200.0 | 200.0 | 0.59 | 20.41 | 63.89 | 0 | 0 | 0 | 6.66 | 20.43 | -10.84 | 0.56 | 80.65 | -42.27 | 1.14 | 32.56 | -19.72 | 4.62 | 36.91 | -22.26 | 6.29 | -2.18 | 21.43 | 0 | 0 | 0 | 1.92 | -6.8 | 0.52 | 1.62 | -0.61 | -0.61 | 5.02 | 0.0 | 0.0 | 2.43 | 0.0 | 12.5 | 0.11 | 0.0 | 266.67 | 3.27 | 20.66 | -10.41 | 5.8 | 10.48 | -0.68 | 0.11 | 120.0 | 200.0 | 3.38 | 22.46 | -4.52 | 0.00 | -4.46 | -1.44 |
| 22Q3 (12) | 2.76 | -29.41 | -6.76 | 0.1 | 0 | 0.0 | 0.49 | 206.25 | -35.53 | 0 | 0 | 0 | 5.53 | -5.79 | 8.64 | 0.31 | -36.73 | -26.19 | 0.86 | -2.27 | -1.15 | 3.38 | -3.96 | -10.11 | 6.43 | 15.23 | 29.38 | 0 | 0 | 0 | 2.06 | 19.08 | -19.53 | 1.63 | 0.62 | 1.88 | 5.02 | 0.0 | 0.6 | 2.43 | 0.0 | 12.5 | 0.11 | 0.0 | 266.67 | 2.71 | 12.92 | 1.12 | 5.25 | 6.49 | 7.8 | 0.05 | 266.67 | 145.45 | 2.76 | 16.46 | 7.39 | 0.00 | -2.94 | -4.97 |
| 22Q2 (11) | 3.91 | -7.57 | 32.99 | 0 | 0 | -100.0 | 0.16 | 0.0 | -71.93 | 0 | 0 | 0 | 5.87 | -11.2 | 20.29 | 0.49 | -38.75 | 40.0 | 0.88 | -19.27 | 25.71 | 3.51 | -22.46 | 20.29 | 5.58 | 8.56 | 16.01 | 0 | 0 | 0 | 1.73 | -2.26 | -3.89 | 1.62 | 0.0 | 1.25 | 5.02 | 0.0 | 2.45 | 2.43 | 12.5 | 12.5 | 0.11 | 266.67 | 266.67 | 2.4 | -45.95 | 6.19 | 4.93 | -25.64 | 10.79 | -0.03 | 40.0 | 66.67 | 2.37 | -46.01 | 9.22 | 0.00 | 12.96 | -7.68 |
| 22Q1 (10) | 4.23 | 11.02 | 39.14 | 0 | -100.0 | -100.0 | 0.16 | -55.56 | -78.08 | 0 | 0 | 0 | 6.61 | -11.51 | 2.48 | 0.8 | -17.53 | -17.53 | 1.09 | -23.24 | 15.96 | 4.53 | -23.75 | 11.04 | 5.14 | -0.77 | 28.82 | 0 | 0 | 0 | 1.77 | -7.33 | -3.28 | 1.62 | -0.61 | 1.25 | 5.02 | 0.0 | 3.51 | 2.16 | 0.0 | 11.92 | 0.03 | 0.0 | 200.0 | 4.44 | 21.64 | 8.56 | 6.63 | 13.53 | 9.95 | -0.05 | 54.55 | 0.0 | 4.39 | 24.01 | 8.66 | 0.00 | -5.91 | -8.31 |
| 21Q4 (9) | 3.81 | 28.72 | -8.85 | 0.1 | 0.0 | -9.09 | 0.36 | -52.63 | -79.43 | 0 | 0 | 0 | 7.47 | 46.76 | 10.67 | 0.97 | 130.95 | -3.96 | 1.42 | 63.22 | 61.36 | 5.94 | 58.3 | 44.0 | 5.18 | 4.23 | 21.03 | 0 | 0 | 0 | 1.91 | -25.39 | -10.75 | 1.63 | 1.88 | 1.88 | 5.02 | 0.6 | 7.49 | 2.16 | 0.0 | 11.92 | 0.03 | 0.0 | 200.0 | 3.65 | 36.19 | 16.99 | 5.84 | 19.92 | 15.19 | -0.11 | 0.0 | -266.67 | 3.54 | 37.74 | 14.56 | 0.00 | -7.88 | -14.45 |
| 21Q3 (8) | 2.96 | 0.68 | -10.57 | 0.1 | 0.0 | -9.09 | 0.76 | 33.33 | -59.14 | 0 | 0 | 0 | 5.09 | 4.3 | -13.44 | 0.42 | 20.0 | -41.67 | 0.87 | 24.29 | 33.85 | 3.75 | 28.52 | 16.8 | 4.97 | 3.33 | 12.95 | 0 | 0 | 0 | 2.56 | 42.22 | 12.78 | 1.6 | 0.0 | 0.0 | 4.99 | 1.84 | 8.24 | 2.16 | 0.0 | 11.92 | 0.03 | 0.0 | 200.0 | 2.68 | 18.58 | 26.42 | 4.87 | 9.44 | 19.95 | -0.11 | -22.22 | -120.0 | 2.57 | 18.43 | 24.15 | 0.00 | -5.71 | 24.33 |
| 21Q2 (7) | 2.94 | -3.29 | 2.44 | 0.1 | -9.09 | -9.09 | 0.57 | -21.92 | -64.81 | 0 | 0 | 0 | 4.88 | -24.34 | 23.54 | 0.35 | -63.92 | 66.67 | 0.7 | -25.53 | 16.67 | 2.92 | -28.42 | 0 | 4.81 | 20.55 | 4.34 | 0 | 0 | 0 | 1.8 | -1.64 | -0.55 | 1.6 | 0.0 | 0.0 | 4.9 | 1.03 | 6.29 | 2.16 | 11.92 | 11.92 | 0.03 | 200.0 | 200.0 | 2.26 | -44.74 | 62.59 | 4.45 | -26.2 | 33.23 | -0.09 | -80.0 | -125.0 | 2.17 | -46.29 | 60.74 | 0.00 | 12.18 | 22.77 |
| 21Q1 (6) | 3.04 | -27.27 | 45.45 | 0.11 | 0.0 | 0.0 | 0.73 | -58.29 | -54.09 | 0 | 0 | 0 | 6.45 | -4.44 | 36.08 | 0.97 | -3.96 | 223.33 | 0.94 | 6.82 | 184.85 | 4.08 | -1.11 | 0 | 3.99 | -6.78 | -17.73 | 0 | 0 | 0 | 1.83 | -14.49 | -1.61 | 1.6 | 0.0 | 0.0 | 4.85 | 3.85 | 5.21 | 1.93 | 0.0 | 5.46 | 0.01 | 0.0 | 0 | 4.09 | 31.09 | 92.92 | 6.03 | 18.93 | 52.66 | -0.05 | -66.67 | 0.0 | 4.04 | 30.74 | 95.17 | 0.00 | -12.21 | 16.4 |
| 20Q4 (5) | 4.18 | 26.28 | 88.29 | 0.11 | 0.0 | -86.25 | 1.75 | -5.91 | 11.46 | 0 | 0 | 0 | 6.75 | 14.8 | 19.47 | 1.01 | 40.28 | 102.0 | 0.88 | 35.38 | 22.22 | 4.13 | 28.4 | 0 | 4.28 | -2.73 | -18.94 | 0 | 0 | 0 | 2.14 | -5.73 | 12.63 | 1.6 | 0.0 | 0.0 | 4.67 | 1.3 | 1.3 | 1.93 | 0.0 | 5.46 | 0.01 | 0.0 | 0 | 3.12 | 47.17 | 71.43 | 5.07 | 24.88 | 38.9 | -0.03 | 40.0 | -200.0 | 3.09 | 49.28 | 70.72 | 0.00 | 33.87 | 29.14 |
| 20Q3 (4) | 3.31 | 15.33 | 0.0 | 0.11 | 0.0 | 0.0 | 1.86 | 14.81 | 0.0 | 0 | 0 | 0.0 | 5.88 | 48.86 | 0.0 | 0.72 | 242.86 | 0.0 | 0.65 | 8.33 | 0.0 | 3.21 | 0 | 0.0 | 4.4 | -4.56 | 0.0 | 0 | 0 | 0.0 | 2.27 | 25.41 | 0.0 | 1.6 | 0.0 | 0.0 | 4.61 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.12 | 52.52 | 0.0 | 4.06 | 21.56 | 0.0 | -0.05 | -25.0 | 0.0 | 2.07 | 53.33 | 0.0 | 0.00 | -6.88 | 0.0 |
