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) | 3.53 | -22.59 | 0.38 | 0 | 2.29 | 1.33 | 0 | 0 | 10.81 | -2.96 | 0.36 | -21.74 | 3.69 | 20.2 | 34.14 | 23.86 | 1.53 | 11.68 | 0.05 | 0 | 0 | 0 | 0.01 | 0 | 3.06 | 0.0 | 0.64 | 8.47 | 0.24 | -25.0 | 1.46 | -3.95 | 2.33 | -4.12 | -0.33 | 0 | 1.13 | -11.72 | 0.00 | 0 |
| 2022 (9) | 4.56 | 37.35 | 0 | 0 | 2.26 | 0 | 0 | 0 | 11.14 | -18.39 | 0.46 | -47.73 | 3.07 | -30.86 | 27.56 | -15.28 | 1.37 | -35.07 | 0 | 0 | 0 | 0 | 0 | 0 | 3.06 | 0.0 | 0.59 | 18.0 | 0.32 | 14.29 | 1.52 | -8.98 | 2.43 | -1.22 | -0.24 | 0 | 1.28 | -5.19 | 0.00 | 0 |
| 2021 (8) | 3.32 | 16.9 | 0.2 | -66.67 | 0 | 0 | 0 | 0 | 13.65 | 24.43 | 0.88 | 17.33 | 4.44 | 16.84 | 32.53 | -6.1 | 2.11 | 38.82 | 0 | 0 | 2.23 | 869.57 | 0 | 0 | 3.06 | 3.38 | 0.5 | 16.28 | 0.28 | -22.22 | 1.67 | 31.5 | 2.46 | 19.42 | -0.32 | 0 | 1.35 | 36.36 | 0.00 | 0 |
| 2020 (7) | 2.84 | 54.35 | 0.6 | -14.29 | 0 | 0 | 0 | 0 | 10.97 | 19.24 | 0.75 | 44.23 | 3.8 | 19.5 | 34.64 | 0.22 | 1.52 | 36.94 | 0 | 0 | 0.23 | -86.86 | 0.01 | 0.0 | 2.96 | 29.82 | 0.43 | 13.16 | 0.36 | 56.52 | 1.27 | 24.51 | 2.06 | 26.38 | -0.28 | 0 | 0.99 | 50.0 | 0.00 | 0 |
| 2019 (6) | 1.84 | 2.22 | 0.7 | -30.0 | 0 | 0 | 0 | 0 | 9.2 | -2.23 | 0.52 | -16.13 | 3.18 | 3.58 | 34.57 | 5.95 | 1.11 | -5.93 | 0 | 0 | 1.75 | 297.73 | 0.01 | -50.0 | 2.28 | 3.64 | 0.38 | 22.58 | 0.23 | 64.29 | 1.02 | 2.0 | 1.63 | 11.64 | -0.36 | 0 | 0.66 | -14.29 | 0.00 | 0 |
| 2018 (5) | 1.8 | -2.7 | 1.0 | 233.33 | 0.73 | -58.52 | 0 | 0 | 9.41 | 11.23 | 0.62 | 588.89 | 3.07 | 4.42 | 32.62 | -6.12 | 1.18 | 5.36 | 0 | 0 | 0.44 | 0 | 0.02 | 100.0 | 2.2 | 8.37 | 0.31 | 0.0 | 0.14 | 7.69 | 1.0 | 108.33 | 1.46 | 58.7 | -0.23 | 0 | 0.77 | 126.47 | 0.00 | 0 |
| 2017 (4) | 1.85 | -25.7 | 0.3 | 0 | 1.76 | 0 | 0 | 0 | 8.46 | -11.6 | 0.09 | -76.92 | 2.94 | -14.78 | 34.75 | -3.6 | 1.12 | 2.75 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 2.03 | 4.1 | 0.31 | 14.81 | 0.13 | 0 | 0.48 | -42.17 | 0.92 | -16.36 | -0.14 | 0 | 0.34 | -50.72 | 0.00 | 0 |
| 2016 (3) | 2.49 | 8.73 | 0 | 0 | 0 | 0 | 0 | 0 | 9.57 | -2.35 | 0.39 | -39.06 | 3.45 | -4.7 | 36.05 | -2.41 | 1.09 | -11.38 | 0 | 0 | 1.73 | 0 | 0.02 | -50.0 | 1.95 | 0.0 | 0.27 | 35.0 | 0 | 0 | 0.83 | -17.0 | 1.1 | -8.33 | -0.14 | 0 | 0.69 | -32.35 | 0.00 | 0 |
| 2015 (2) | 2.29 | 118.1 | 1.11 | 141.3 | 0 | 0 | 0 | 0 | 9.8 | 10.99 | 0.64 | 12.28 | 3.62 | 21.48 | 36.94 | 9.45 | 1.23 | -16.33 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 1.95 | 13.37 | 0.2 | 33.33 | 0 | 0 | 1.0 | 28.21 | 1.2 | 30.43 | 0.02 | 0.0 | 1.02 | 27.5 | 0.00 | 0 |
| 2014 (1) | 1.05 | 69.35 | 0.46 | 58.62 | 0 | 0 | 0 | 0 | 8.83 | 17.89 | 0.57 | 29.55 | 2.98 | 13.74 | 33.75 | -3.52 | 1.47 | 37.38 | 0 | 0 | 0 | 0 | 0.04 | 300.0 | 1.72 | 14.67 | 0.15 | 50.0 | 0 | 0 | 0.78 | 41.82 | 0.92 | 39.39 | 0.02 | 0.0 | 0.8 | 40.35 | 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) | 4.97 | 10.44 | 105.37 | 0.35 | -84.09 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.75 | 3.38 | -16.67 | 0.04 | -78.95 | -85.19 | 3.6 | 3.45 | -18.92 | 35.68 | 9.09 | -13.37 | 1.61 | 2.55 | 20.15 | 0.04 | 0.0 | -20.0 | 2.3 | 0 | 0 | 0.07 | 0.0 | 0 | 3.22 | 3.21 | 5.23 | 0.67 | 0.0 | 4.69 | 0.33 | 0.0 | 37.5 | 1.32 | 3.12 | -14.84 | 2.32 | 1.75 | -4.53 | -0.09 | 50.0 | 59.09 | 1.23 | 11.82 | -7.52 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.5 | -10.0 | 25.35 | 2.2 | 201.37 | 0 | 2.1 | -8.3 | -7.49 | 0 | 0 | 0 | 2.66 | 15.65 | 0.0 | 0.19 | 18.75 | 35.71 | 3.48 | 8.41 | -2.25 | 32.71 | 8.41 | -9.41 | 1.57 | 9.79 | 6.8 | 0.04 | -20.0 | 0 | 0 | 0 | 0 | 0.07 | 0.0 | 600.0 | 3.12 | 1.96 | 1.96 | 0.67 | 4.69 | 4.69 | 0.33 | 37.5 | 37.5 | 1.28 | -20.5 | 0.0 | 2.28 | -8.43 | 5.56 | -0.18 | 21.74 | 52.63 | 1.1 | -20.29 | 22.22 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.0 | 41.64 | 29.87 | 0.73 | 92.11 | 143.33 | 2.29 | 0.0 | 0.88 | 0 | 0 | 0 | 2.3 | -3.36 | -6.88 | 0.16 | 260.0 | 220.0 | 3.21 | -13.01 | -1.23 | 30.17 | -11.62 | -6.99 | 1.43 | -6.54 | 1.42 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.07 | 600.0 | 0 | 3.06 | 0.0 | 0.0 | 0.64 | 0.0 | 8.47 | 0.24 | 0.0 | -25.0 | 1.61 | 10.27 | 2.55 | 2.49 | 6.87 | 0.4 | -0.23 | 30.3 | -4.55 | 1.38 | 22.12 | 2.22 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.53 | 45.87 | -22.59 | 0.38 | 8.57 | 0 | 2.29 | 0.44 | 1.33 | 0 | 0 | 0 | 2.38 | -27.88 | 1.28 | -0.1 | -137.04 | -11.11 | 3.69 | -16.89 | 20.2 | 34.14 | -17.12 | 23.75 | 1.53 | 14.18 | 11.68 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0 | 3.06 | 0.0 | 0.0 | 0.64 | 0.0 | 8.47 | 0.24 | 0.0 | -25.0 | 1.46 | -5.81 | -3.95 | 2.33 | -4.12 | -4.12 | -0.33 | -50.0 | -37.5 | 1.13 | -15.04 | -11.72 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.42 | -32.59 | -52.36 | 0.35 | 0 | 0 | 2.28 | 0.44 | 1.33 | 0 | 0 | 0 | 3.3 | 24.06 | 38.66 | 0.27 | 92.86 | 50.0 | 4.44 | 24.72 | 44.63 | 41.19 | 14.08 | 62.87 | 1.34 | -8.84 | -6.29 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 3.06 | 0.0 | 0.0 | 0.64 | 0.0 | 8.47 | 0.24 | 0.0 | -25.0 | 1.55 | 21.09 | -3.12 | 2.43 | 12.5 | -3.19 | -0.22 | 42.11 | -29.41 | 1.33 | 47.78 | -6.99 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.59 | -6.75 | 3.76 | 0 | -100.0 | -100.0 | 2.27 | 0.0 | 0 | 0 | 0 | 0 | 2.66 | 7.69 | -5.67 | 0.14 | 180.0 | 0.0 | 3.56 | 9.54 | -13.8 | 36.11 | 11.32 | 15.14 | 1.47 | 4.26 | -17.88 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | 0 | 0 | 3.06 | 0.0 | 0.0 | 0.64 | 8.47 | 8.47 | 0.24 | -25.0 | -25.0 | 1.28 | -18.47 | -9.86 | 2.16 | -12.9 | -7.3 | -0.38 | -72.73 | -90.0 | 0.9 | -33.33 | -26.23 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.85 | -15.57 | 0.26 | 0.3 | 0 | -3.23 | 2.27 | 0.44 | 0 | 0 | 0 | 0 | 2.47 | 5.11 | -31.01 | 0.05 | 155.56 | -78.26 | 3.25 | 5.86 | -35.13 | 32.44 | 17.59 | -8.26 | 1.41 | 2.92 | -19.89 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.06 | 0.0 | 0.0 | 0.59 | 0.0 | 18.0 | 0.32 | 0.0 | 14.29 | 1.57 | 3.29 | -17.37 | 2.48 | 2.06 | -7.81 | -0.22 | 8.33 | -69.23 | 1.35 | 5.47 | -23.73 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.56 | -10.24 | 37.35 | 0 | 0 | -100.0 | 2.26 | 0.44 | 0 | 0 | 0 | 0 | 2.35 | -1.26 | -30.06 | -0.09 | -150.0 | -156.25 | 3.07 | 0.0 | -30.86 | 27.58 | 9.07 | -15.2 | 1.37 | -4.2 | -35.07 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.06 | 0.0 | 0.0 | 0.59 | 0.0 | 18.0 | 0.32 | 0.0 | 14.29 | 1.52 | -5.0 | -8.98 | 2.43 | -3.19 | -1.22 | -0.24 | -41.18 | 25.0 | 1.28 | -10.49 | -5.19 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.08 | 46.82 | 61.78 | 0 | -100.0 | 0 | 2.25 | 0 | 0 | 0 | 0 | 0 | 2.38 | -15.6 | -30.21 | 0.18 | 28.57 | -18.18 | 3.07 | -25.67 | -33.55 | 25.29 | -19.36 | -27.64 | 1.43 | -20.11 | -39.41 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.06 | 0.0 | 0.0 | 0.59 | 0.0 | 18.0 | 0.32 | 0.0 | 14.29 | 1.6 | 12.68 | 5.96 | 2.51 | 7.73 | 9.13 | -0.17 | 15.0 | 52.78 | 1.43 | 17.21 | 24.35 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.46 | -9.9 | -30.8 | 0.3 | -3.23 | -50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.82 | -21.23 | -26.18 | 0.14 | -39.13 | -50.0 | 4.13 | -17.56 | -10.41 | 31.36 | -11.31 | -12.66 | 1.79 | 1.7 | -13.11 | 0 | 0 | 0 | 2.25 | 0.45 | 0 | 0 | 0 | 0 | 3.06 | 0.0 | 1.32 | 0.59 | 18.0 | 37.21 | 0.32 | 14.29 | -11.11 | 1.42 | -25.26 | -19.77 | 2.33 | -13.38 | -8.98 | -0.2 | -53.85 | 42.86 | 1.22 | -31.07 | -14.08 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.84 | 15.66 | 31.51 | 0.31 | 55.0 | -48.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.58 | 6.55 | 16.99 | 0.23 | 43.75 | 4.55 | 5.01 | 12.84 | 24.94 | 35.36 | 8.7 | 3.51 | 1.76 | -16.59 | 2.92 | 0 | 0 | 0 | 2.24 | 0.45 | 0 | 0 | 0 | 0 | 3.06 | 0.0 | 2.0 | 0.5 | 0.0 | 16.28 | 0.28 | 0.0 | -22.22 | 1.9 | 13.77 | 27.52 | 2.69 | 9.35 | 17.98 | -0.13 | 59.38 | 59.38 | 1.77 | 31.11 | 51.28 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.32 | 5.73 | 16.9 | 0.2 | 0 | -66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 3.36 | -1.47 | 14.68 | 0.16 | -27.27 | -11.11 | 4.44 | -3.9 | 16.84 | 32.53 | -6.92 | -6.18 | 2.11 | -10.59 | 38.82 | 0 | 0 | 0 | 2.23 | 0.0 | 869.57 | 0 | 0 | -100.0 | 3.06 | 0.0 | 3.38 | 0.5 | 0.0 | 16.28 | 0.28 | 0.0 | -22.22 | 1.67 | 10.6 | 31.5 | 2.46 | 6.96 | 19.42 | -0.32 | 11.11 | -14.29 | 1.35 | 17.39 | 36.36 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.14 | -37.2 | 52.43 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 3.41 | -10.73 | 12.54 | 0.22 | -21.43 | -8.33 | 4.62 | 0.22 | 23.2 | 34.95 | -2.66 | -2.8 | 2.36 | 14.56 | 80.15 | 0 | 0 | 0 | 2.23 | 0 | 320.75 | 0 | 0 | -100.0 | 3.06 | 1.32 | 8.51 | 0.5 | 16.28 | 16.28 | 0.28 | -22.22 | -22.22 | 1.51 | -14.69 | 38.53 | 2.3 | -10.16 | 22.34 | -0.36 | -2.86 | 5.26 | 1.15 | -19.01 | 61.97 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.0 | 71.23 | 54.32 | 0.6 | 0.0 | -53.85 | 0.1 | -23.08 | 0 | 0 | 0 | 0 | 3.82 | 24.84 | 40.44 | 0.28 | 27.27 | 21.74 | 4.61 | 14.96 | 37.61 | 35.90 | 5.11 | 0 | 2.06 | 20.47 | 67.48 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 3.02 | 0.67 | 23.77 | 0.43 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 1.77 | 18.79 | 108.24 | 2.56 | 12.28 | 57.06 | -0.35 | -9.38 | 22.22 | 1.42 | 21.37 | 255.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.92 | 2.82 | 16.33 | 0.6 | 0.0 | -53.85 | 0.13 | 0 | 0 | 0 | 0 | 0 | 3.06 | 4.44 | 34.21 | 0.22 | 22.22 | 144.44 | 4.01 | 5.53 | 24.15 | 34.16 | -1.48 | 0 | 1.71 | 12.5 | 80.0 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 3.0 | 1.35 | 22.95 | 0.43 | 0.0 | 13.16 | 0.36 | 0.0 | 56.52 | 1.49 | 17.32 | 33.04 | 2.28 | 10.68 | 32.56 | -0.32 | -14.29 | 20.0 | 1.17 | 18.18 | 62.5 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.84 | 37.86 | 54.35 | 0.6 | -25.0 | -14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 2.93 | -3.3 | 22.08 | 0.18 | -25.0 | 200.0 | 3.8 | 1.33 | 19.5 | 34.67 | -3.57 | 0 | 1.52 | 16.03 | 36.94 | 0 | 0 | 0 | 0.23 | -56.6 | -86.86 | 0.01 | 0.0 | 0.0 | 2.96 | 4.96 | 29.82 | 0.43 | 0.0 | 13.16 | 0.36 | 0.0 | 56.52 | 1.27 | 16.51 | 24.51 | 2.06 | 9.57 | 26.38 | -0.28 | 26.32 | 22.22 | 0.99 | 39.44 | 50.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.06 | -36.42 | 0.0 | 0.8 | -38.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.03 | 11.4 | 0.0 | 0.24 | 4.35 | 0.0 | 3.75 | 11.94 | 0.0 | 35.95 | 0 | 0.0 | 1.31 | 6.5 | 0.0 | 0 | 0 | 0.0 | 0.53 | -61.87 | 0.0 | 0.01 | 0.0 | 0.0 | 2.82 | 15.57 | 0.0 | 0.43 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 1.09 | 28.24 | 0.0 | 1.88 | 15.34 | 0.0 | -0.38 | 15.56 | 0.0 | 0.71 | 77.5 | 0.0 | 0.00 | 0 | 0.0 |
