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) | 4.5 | 10.57 | 0.2 | 0 | 0 | 0 | 0 | 0 | 9.84 | -45.45 | 0.79 | -63.08 | 2.65 | -34.57 | 26.93 | 19.96 | 3.55 | -5.33 | 1.5 | 0.67 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 1.84 | 12.88 | 0.03 | 0.0 | 2.43 | -26.59 | 4.31 | -13.1 | 1.7 | 226.92 | 4.13 | 7.83 | 0.00 | 15.83 |
| 2022 (9) | 4.07 | 71.01 | 0 | 0 | 0 | 0 | 0 | 0 | 18.04 | -8.1 | 2.14 | -19.25 | 4.05 | -25.69 | 22.45 | -19.14 | 3.75 | -13.19 | 1.49 | -6.29 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 1.63 | 19.85 | 0.03 | -86.96 | 3.31 | 23.05 | 4.96 | 15.62 | 0.52 | -50.94 | 3.83 | 2.13 | 0.00 | -0.88 |
| 2021 (8) | 2.38 | 14.98 | 1.64 | 26.15 | 0.01 | -98.28 | 0 | 0 | 19.63 | 22.46 | 2.65 | 235.44 | 5.45 | 12.84 | 27.76 | -7.86 | 4.32 | 27.81 | 1.59 | -4.79 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 1.36 | 0.74 | 0.23 | 43.75 | 2.69 | 398.15 | 4.29 | 109.27 | 1.06 | 0 | 3.75 | 697.87 | 0.00 | -23.07 |
| 2020 (7) | 2.07 | 5.61 | 1.3 | -18.75 | 0.58 | 0.0 | 0 | 0 | 16.03 | 3.96 | 0.79 | 61.22 | 4.83 | 11.29 | 30.13 | 7.06 | 3.38 | -5.85 | 1.67 | 1.21 | 2.08 | -21.8 | 0 | 0 | 8.28 | 0.0 | 1.35 | 3.85 | 0.16 | 0.0 | 0.54 | -39.33 | 2.05 | -13.14 | -0.07 | 0 | 0.47 | -59.48 | 0.00 | 5.78 |
| 2019 (6) | 1.96 | 13.29 | 1.6 | -20.0 | 0.58 | -53.6 | 0 | 0 | 15.42 | 3.7 | 0.49 | 0.0 | 4.34 | -17.02 | 28.15 | -19.98 | 3.59 | -26.73 | 1.65 | 122.97 | 2.66 | -13.64 | 0 | 0 | 8.28 | 0.0 | 1.3 | 4.0 | 0.16 | 0.0 | 0.89 | 1.14 | 2.36 | 2.61 | 0.27 | 170.0 | 1.16 | 18.37 | 0.00 | -18.21 |
| 2018 (5) | 1.73 | -34.47 | 2.0 | 26.58 | 1.25 | 56.25 | 0 | 0 | 14.87 | -7.98 | 0.49 | -5.77 | 5.23 | 7.17 | 35.17 | 16.47 | 4.9 | -6.84 | 0.74 | 4.23 | 3.08 | -24.32 | 0 | 0 | 8.28 | 0.0 | 1.25 | 4.17 | 0.16 | 0.0 | 0.88 | -9.28 | 2.3 | -1.71 | 0.1 | 0 | 0.98 | 18.07 | 0.01 | -15.75 |
| 2017 (4) | 2.64 | 19.46 | 1.58 | 102.56 | 0.8 | 2.56 | 0 | 0 | 16.16 | 1.19 | 0.52 | 10.64 | 4.88 | 2.09 | 30.20 | 0.89 | 5.26 | 38.79 | 0.71 | 2.9 | 4.07 | 44.33 | 0 | 0 | 8.28 | 0.0 | 1.2 | 4.35 | 0.16 | 0.0 | 0.97 | 3.19 | 2.34 | 3.54 | -0.14 | 0 | 0.83 | 1.22 | 0.01 | -0.52 |
| 2016 (3) | 2.21 | -27.3 | 0.78 | -67.5 | 0.78 | -60.0 | 0 | 0 | 15.97 | -8.27 | 0.47 | 80.77 | 4.78 | 9.38 | 29.93 | 19.25 | 3.79 | -24.5 | 0.69 | 0.0 | 2.82 | 54.1 | 0.05 | 0.0 | 8.28 | 0.0 | 1.15 | 1.77 | 0.16 | 0.0 | 0.94 | 34.29 | 2.26 | 13.57 | -0.12 | 0 | 0.82 | -8.89 | 0.01 | 0.53 |
| 2015 (2) | 3.04 | 33.33 | 2.4 | 26.32 | 1.95 | -22.62 | 0 | 0 | 17.41 | -12.86 | 0.26 | -79.69 | 4.37 | -22.52 | 25.10 | -11.08 | 5.02 | -9.22 | 0.69 | 2.99 | 1.83 | -10.73 | 0.05 | 0 | 8.28 | 0.0 | 1.13 | 13.0 | 0.16 | 0.0 | 0.7 | -50.0 | 1.99 | -22.57 | 0.2 | -31.03 | 0.9 | -46.75 | 0.01 | 5.84 |
| 2014 (1) | 2.28 | -13.96 | 1.9 | 22.58 | 2.52 | 218.99 | 0 | 0 | 19.98 | 36.94 | 1.28 | 357.14 | 5.64 | 57.54 | 28.23 | 15.04 | 5.53 | 1.84 | 0.67 | 4.69 | 2.05 | -55.14 | 0 | 0 | 8.28 | 0.0 | 1.0 | 3.09 | 0.16 | 0.0 | 1.4 | 112.12 | 2.57 | 43.58 | 0.29 | 107.14 | 1.69 | 111.25 | 0.01 | -7.66 |
| 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) | 4.58 | -8.22 | 5.53 | 1.15 | 283.33 | 475.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.68 | 35.26 | 109.87 | 0.42 | -22.22 | 133.33 | 5.33 | 32.92 | 93.12 | 39.48 | 8.8 | 50.06 | 3.09 | 9.96 | -14.88 | 1.51 | -1.31 | 1.34 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.93 | 0.0 | 4.89 | 0.02 | -33.33 | -33.33 | 2.79 | 18.22 | 18.72 | 4.73 | 9.74 | 12.09 | 1.0 | 2.04 | -24.81 | 3.79 | 13.47 | 2.99 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 4.99 | 1.42 | -0.8 | 0.3 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.46 | 19.31 | 37.85 | 0.54 | 86.21 | 80.0 | 4.01 | 28.12 | 38.75 | 36.29 | 17.1 | 61.98 | 2.81 | -7.87 | -27.76 | 1.53 | 0.0 | 2.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.93 | 4.89 | 4.89 | 0.03 | 0.0 | 0.0 | 2.36 | 24.21 | 8.26 | 4.31 | 14.32 | 6.42 | 0.98 | -23.44 | -16.95 | 3.34 | 5.03 | -0.6 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 4.92 | 9.33 | 5.35 | 0.4 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 17.89 | 9.85 | 0.29 | 625.0 | 7.41 | 3.13 | 18.11 | 4.33 | 30.99 | 15.07 | 61.25 | 3.05 | -14.08 | -22.19 | 1.53 | 2.0 | 2.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.84 | 0.0 | 12.88 | 0.03 | 0.0 | 0.0 | 1.9 | -21.81 | -9.09 | 3.77 | -12.53 | 0.53 | 1.28 | -24.71 | 116.95 | 3.18 | -23.0 | 18.66 | 0.00 | -11.08 | -4.96 |
| 23Q4 (17) | 4.5 | 3.69 | 10.57 | 0.2 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.46 | 10.31 | -20.9 | 0.04 | -77.78 | -84.62 | 2.65 | -3.99 | -34.57 | 26.93 | 2.36 | 19.96 | 3.55 | -2.2 | -5.33 | 1.5 | 0.67 | 0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.84 | 0.0 | 12.88 | 0.03 | 0.0 | 0.0 | 2.43 | 3.4 | -26.59 | 4.31 | 2.13 | -13.1 | 1.7 | 27.82 | 226.92 | 4.13 | 12.23 | 7.83 | 0.00 | 16.46 | 15.83 |
| 23Q3 (16) | 4.34 | -13.72 | 34.78 | 0.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.23 | -11.16 | -51.94 | 0.18 | -40.0 | -69.49 | 2.76 | -4.5 | -47.23 | 26.31 | 17.44 | -2.3 | 3.63 | -6.68 | -17.69 | 1.49 | -0.67 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.84 | 0.0 | 12.88 | 0.03 | 0.0 | 0.0 | 2.35 | 7.8 | -22.19 | 4.22 | 4.2 | -9.83 | 1.33 | 12.71 | 23.15 | 3.68 | 9.52 | -10.24 | 0.00 | -2.23 | 1.28 |
| 23Q2 (15) | 5.03 | 7.71 | 67.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.51 | -4.92 | -51.92 | 0.3 | 11.11 | -56.52 | 2.89 | -3.67 | -50.93 | 22.40 | 16.57 | -23.55 | 3.89 | -0.77 | -15.25 | 1.5 | 0.0 | 0.67 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.84 | 12.88 | 12.88 | 0.03 | 0.0 | 0.0 | 2.18 | 4.31 | -10.29 | 4.05 | 8.0 | -0.98 | 1.18 | 100.0 | 18.0 | 3.36 | 25.37 | -2.04 | 0.00 | -6.14 | -1.04 |
| 23Q1 (14) | 4.67 | 14.74 | 54.13 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.64 | -15.11 | -47.93 | 0.27 | 3.85 | -55.0 | 3.0 | -25.93 | -42.75 | 19.22 | -14.39 | -24.96 | 3.92 | 4.53 | -12.3 | 1.5 | 0.67 | -6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.63 | 0.0 | 19.85 | 0.03 | 0.0 | -86.96 | 2.09 | -36.86 | -36.47 | 3.75 | -24.4 | -23.31 | 0.59 | 13.46 | -50.42 | 2.68 | -30.03 | -40.18 | 0.00 | 8.38 | -6.0 |
| 22Q4 (13) | 4.07 | 26.4 | 71.01 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.11 | -32.97 | -30.73 | 0.26 | -55.93 | -13.33 | 4.05 | -22.56 | -25.69 | 22.45 | -16.64 | -19.14 | 3.75 | -14.97 | -13.19 | 1.49 | 0.0 | -6.29 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.63 | 0.0 | 19.85 | 0.03 | 0.0 | -86.96 | 3.31 | 9.6 | 23.05 | 4.96 | 5.98 | 15.62 | 0.52 | -51.85 | -50.94 | 3.83 | -6.59 | 2.13 | 0.00 | 1.83 | -0.88 |
| 22Q3 (12) | 3.22 | 6.98 | 17.52 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.64 | -11.11 | -12.78 | 0.59 | -14.49 | -14.49 | 5.23 | -11.21 | -11.36 | 26.93 | -8.1 | -11.36 | 4.41 | -3.92 | 15.45 | 1.49 | 0.0 | -10.24 | 0 | 0 | 0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.63 | 0.0 | 19.85 | 0.03 | 0.0 | -86.96 | 3.02 | 24.28 | 26.36 | 4.68 | 14.43 | 17.29 | 1.08 | 8.0 | 61.19 | 4.1 | 19.53 | 33.99 | 0.00 | -4.46 | -7.26 |
| 22Q2 (11) | 3.01 | -0.66 | -18.21 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.22 | 2.96 | -6.45 | 0.69 | 15.0 | 27.78 | 5.89 | 12.4 | 3.15 | 29.30 | 14.42 | -9.16 | 4.59 | 2.68 | 32.66 | 1.49 | -7.45 | -11.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.63 | 19.85 | 20.74 | 0.03 | -86.96 | -81.25 | 2.43 | -26.14 | 10.45 | 4.09 | -16.36 | 9.95 | 1.0 | -15.97 | 233.33 | 3.43 | -23.44 | 37.2 | 0.00 | -10.86 | -7.39 |
| 22Q1 (10) | 3.03 | 27.31 | -23.68 | 0.82 | -50.0 | -18.0 | 0.01 | 0.0 | -99.04 | 0 | 0 | 0 | 5.07 | 12.92 | 19.58 | 0.6 | 100.0 | -46.43 | 5.24 | -3.85 | 3.56 | 25.61 | -7.75 | -14.71 | 4.47 | 3.47 | 39.25 | 1.61 | 1.26 | -4.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.36 | 0.0 | 0.74 | 0.23 | 0.0 | 43.75 | 3.29 | 22.3 | 98.19 | 4.89 | 13.99 | 54.26 | 1.19 | 12.26 | 158.7 | 4.48 | 19.47 | 111.32 | 0.00 | 14.29 | 0.83 |
| 21Q4 (9) | 2.38 | -13.14 | 14.98 | 1.64 | -6.29 | 26.15 | 0.01 | -97.5 | -98.28 | 0 | 0 | 0 | 4.49 | -15.6 | 4.91 | 0.3 | -56.52 | 130.77 | 5.45 | -7.63 | 12.84 | 27.76 | -8.62 | -7.8 | 4.32 | 13.09 | 27.81 | 1.59 | -4.22 | -4.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.36 | 0.0 | 0.74 | 0.23 | 0.0 | 43.75 | 2.69 | 12.55 | 398.15 | 4.29 | 7.52 | 109.27 | 1.06 | 58.21 | 1614.29 | 3.75 | 22.55 | 697.87 | 0.00 | -4.72 | -23.07 |
| 21Q3 (8) | 2.74 | -25.54 | 53.07 | 1.75 | 19.05 | 34.62 | 0.4 | -58.33 | -31.03 | 0 | 0 | 0 | 5.32 | -4.66 | 47.78 | 0.69 | 27.78 | 475.0 | 5.9 | 3.33 | 38.5 | 30.38 | -5.82 | 12.89 | 3.82 | 10.4 | -9.48 | 1.66 | -1.19 | 1.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.36 | 0.74 | 0.74 | 0.23 | 43.75 | 43.75 | 2.39 | 8.64 | 482.93 | 3.99 | 7.26 | 107.81 | 0.67 | 123.33 | 248.89 | 3.06 | 22.4 | 7750.0 | 0.00 | -4.6 | -22.92 |
| 21Q2 (7) | 3.68 | -7.3 | 101.09 | 1.47 | 47.0 | 110.0 | 0.96 | -7.69 | 65.52 | 0 | 0 | 0 | 5.58 | 31.6 | 17.97 | 0.54 | -51.79 | 20.0 | 5.71 | 12.85 | 21.75 | 32.26 | 7.43 | 0 | 3.46 | 7.79 | -10.59 | 1.68 | 0.0 | 1.2 | 0.15 | -90.51 | -93.67 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 2.2 | 32.53 | 658.62 | 3.72 | 17.35 | 106.67 | 0.3 | -34.78 | 188.24 | 2.5 | 17.92 | 5100.0 | 0.00 | -2.94 | -19.28 |
| 21Q1 (6) | 3.97 | 91.79 | 111.17 | 1.0 | -23.08 | -23.08 | 1.04 | 79.31 | 79.31 | 0 | 0 | 0 | 4.24 | -0.93 | 23.62 | 1.12 | 761.54 | 1144.44 | 5.06 | 4.76 | 17.95 | 30.03 | -0.27 | 0 | 3.21 | -5.03 | -6.14 | 1.68 | 0.6 | 3.07 | 1.58 | -24.04 | -39.69 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.35 | 0.0 | 3.85 | 0.16 | 0.0 | 0.0 | 1.66 | 207.41 | 72.92 | 3.17 | 54.63 | 30.99 | 0.46 | 757.14 | 175.41 | 2.12 | 351.06 | 505.71 | 0.00 | -12.8 | -14.04 |
| 20Q4 (5) | 2.07 | 15.64 | 5.61 | 1.3 | 0.0 | -18.75 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0 | 4.28 | 18.89 | 5.16 | 0.13 | 8.33 | -38.1 | 4.83 | 13.38 | 11.29 | 30.11 | 11.9 | 0 | 3.38 | -19.91 | -5.85 | 1.67 | 1.83 | 1.21 | 2.08 | -10.73 | -21.8 | 0 | 0 | 0 | 8.28 | 0.0 | 0.0 | 1.35 | 0.0 | 3.85 | 0.16 | 0.0 | 0.0 | 0.54 | 31.71 | -39.33 | 2.05 | 6.77 | -13.14 | -0.07 | 84.44 | -125.93 | 0.47 | 1275.0 | -59.48 | 0.00 | -4.54 | 5.78 |
| 20Q3 (4) | 1.79 | -2.19 | 0.0 | 1.3 | 85.71 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.6 | -23.89 | 0.0 | 0.12 | -73.33 | 0.0 | 4.26 | -9.17 | 0.0 | 26.91 | 0 | 0.0 | 4.22 | 9.04 | 0.0 | 1.64 | -1.2 | 0.0 | 2.33 | -1.69 | 0.0 | 0 | 0 | 0.0 | 8.28 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.41 | 41.38 | 0.0 | 1.92 | 6.67 | 0.0 | -0.45 | -32.35 | 0.0 | -0.04 | 20.0 | 0.0 | 0.00 | -0.09 | 0.0 |
