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) | 4.53 | 37.27 | 1.05 | -57.14 | 0.3 | 11.11 | 0 | 0 | 19.11 | -15.14 | 1.77 | -37.89 | 3.59 | -43.2 | 18.79 | -33.06 | 3.17 | -44.68 | 1.22 | -0.81 | 1.25 | -13.79 | 0.01 | 0 | 2.88 | 0.0 | 1.09 | 34.57 | 0 | 0 | 5.45 | 0.74 | 6.54 | 4.98 | 0.01 | 0.0 | 5.46 | 0.74 | 0.02 | 40.35 |
| 2022 (9) | 3.3 | 48.65 | 2.45 | 11.36 | 0.27 | 0.0 | 0 | 0 | 22.52 | 12.88 | 2.85 | 122.66 | 6.32 | 18.8 | 28.06 | 5.24 | 5.73 | 6.31 | 1.23 | -1.6 | 1.45 | -15.7 | 0 | 0 | 2.88 | 0.0 | 0.81 | 19.12 | 0 | 0 | 5.41 | 50.7 | 6.23 | 45.9 | 0.01 | 0 | 5.42 | 50.97 | 0.01 | 38.65 |
| 2021 (8) | 2.22 | -38.33 | 2.2 | 15.79 | 0.27 | 0.0 | 0 | 0 | 19.95 | 26.75 | 1.28 | 100.0 | 5.32 | 46.96 | 26.67 | 15.95 | 5.39 | 128.39 | 1.25 | -0.79 | 1.72 | -13.57 | 0 | 0 | 2.88 | 0.0 | 0.68 | 9.68 | 0 | 0 | 3.59 | 21.69 | 4.27 | 19.94 | 0 | 0 | 3.59 | 21.69 | 0.01 | 14.45 |
| 2020 (7) | 3.6 | -5.76 | 1.9 | -28.3 | 0.27 | -6.9 | 0 | 0 | 15.74 | 21.17 | 0.64 | 0.0 | 3.62 | -9.73 | 23.00 | -25.5 | 2.36 | -12.59 | 1.26 | -1.56 | 1.99 | -20.08 | 0.01 | -66.67 | 2.88 | 0.0 | 0.62 | 12.73 | 0 | 0 | 2.95 | 1.72 | 3.56 | 3.19 | 0 | 0 | 2.95 | 1.72 | 0.01 | -18.8 |
| 2019 (6) | 3.82 | 9.46 | 2.65 | -27.2 | 0.29 | -12.12 | 0 | 0 | 12.99 | 13.95 | 0.64 | 100.0 | 4.01 | 19.7 | 30.87 | 5.05 | 2.7 | 48.35 | 1.28 | 0 | 2.49 | -23.85 | 0.03 | -66.67 | 2.88 | 25.22 | 0.55 | 5.77 | 0 | 0 | 2.9 | 12.4 | 3.45 | 11.29 | 0 | 0 | 2.9 | 12.4 | 0.01 | -36.81 |
| 2018 (5) | 3.49 | -28.92 | 3.64 | 4.9 | 0.33 | 0.0 | 0 | 0 | 11.4 | -4.04 | 0.32 | -20.0 | 3.35 | 54.38 | 29.39 | 60.88 | 1.82 | 13.04 | 0 | 0 | 3.27 | -9.17 | 0.09 | -35.71 | 2.3 | 0.0 | 0.52 | 8.33 | 0 | 0 | 2.58 | -2.64 | 3.1 | -4.32 | 0 | 0 | 2.58 | -2.64 | 0.02 | -10.85 |
| 2017 (4) | 4.91 | 8.63 | 3.47 | 33.46 | 0.33 | -37.74 | 0 | 0 | 11.88 | -10.07 | 0.4 | -35.48 | 2.17 | -21.38 | 18.27 | -12.57 | 1.61 | -17.44 | 0 | 0 | 3.6 | -16.67 | 0.14 | 40.0 | 2.3 | 9.52 | 0.48 | 14.29 | 0.11 | -47.62 | 2.65 | 0.38 | 3.24 | -0.92 | 0 | 0 | 2.65 | 4.74 | 0.02 | -33.26 |
| 2016 (3) | 4.52 | -0.66 | 2.6 | -1.52 | 0.53 | 8.16 | 0 | 0 | 13.21 | -12.46 | 0.62 | -36.08 | 2.76 | 12.2 | 20.89 | 28.16 | 1.95 | 13.37 | 0 | 0 | 4.32 | -10.93 | 0.1 | 66.67 | 2.1 | 0.0 | 0.42 | 31.25 | 0.21 | 0.0 | 2.64 | -1.12 | 3.27 | 2.19 | -0.11 | 0 | 2.53 | -5.6 | 0.03 | -14.31 |
| 2015 (2) | 4.55 | -0.66 | 2.64 | -13.44 | 0.49 | 157.89 | 0 | 0 | 15.09 | -15.03 | 0.97 | -35.76 | 2.46 | -10.87 | 16.30 | 4.9 | 1.72 | -41.1 | 0 | 0 | 4.85 | -9.18 | 0.06 | -14.29 | 2.1 | 5.0 | 0.32 | 88.24 | 0.21 | 0 | 2.67 | 3.49 | 3.2 | 16.36 | 0.01 | -85.71 | 2.68 | 1.13 | 0.03 | -9.47 |
| 2014 (1) | 4.58 | 38.79 | 3.05 | -29.07 | 0.19 | 0 | 0 | 0 | 17.76 | 29.92 | 1.51 | 58.95 | 2.76 | -2.82 | 15.54 | -25.2 | 2.92 | 15.42 | 0 | 0 | 5.34 | 0 | 0.07 | -46.15 | 2.0 | 0.0 | 0.17 | 112.5 | 0 | 0 | 2.58 | 91.11 | 2.75 | 92.31 | 0.07 | -70.83 | 2.65 | 66.67 | 0.04 | -38.65 |
| 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) | 4.44 | 3.02 | 40.06 | 0.35 | 0 | -77.42 | 0.28 | 0.0 | -3.45 | 0 | 0 | 0 | 3.9 | -18.75 | -18.75 | 0.42 | -52.81 | 16.67 | 4.78 | -12.93 | -2.65 | 27.02 | -8.5 | 13.81 | 2.7 | -16.92 | -32.67 | 1.22 | 0.0 | -0.81 | 0.97 | -6.73 | -27.61 | 0.01 | 0.0 | 0.0 | 2.88 | 0.0 | 0.0 | 1.27 | 0.0 | 16.51 | 0 | 0 | 0 | 6.59 | 6.98 | 26.0 | 7.86 | 5.79 | 24.17 | 0.01 | 0.0 | 0.0 | 6.6 | 6.97 | 25.95 | 0.02 | 0.4 | 2.82 |
| 24Q2 (19) | 4.31 | -1.37 | 16.8 | 0 | -100.0 | -100.0 | 0.28 | -9.68 | 3.7 | 0 | 0 | 0 | 4.8 | 0.21 | 2.56 | 0.89 | 2.3 | 43.55 | 5.49 | 25.63 | 26.5 | 29.53 | 24.82 | 47.32 | 3.25 | -3.56 | -32.01 | 1.22 | 0.0 | -0.81 | 1.04 | -11.11 | -26.76 | 0.01 | 0.0 | 0 | 2.88 | 0.0 | 0.0 | 1.27 | 16.51 | 16.51 | 0 | 0 | 0 | 6.16 | 13.03 | 26.49 | 7.43 | 13.44 | 24.66 | 0.01 | 0.0 | 0.0 | 6.17 | 13.0 | 26.43 | 0.02 | 16.84 | 7.51 |
| 24Q1 (18) | 4.37 | -3.53 | 25.57 | 0.2 | -80.95 | -87.88 | 0.31 | 3.33 | 14.81 | 0 | 0 | 0 | 4.79 | 14.05 | -11.95 | 0.87 | 278.26 | 58.18 | 4.37 | 21.73 | -17.55 | 23.66 | 26.01 | -0.27 | 3.37 | 6.31 | -41.8 | 1.22 | 0.0 | -0.81 | 1.17 | -6.4 | -15.22 | 0.01 | 0.0 | 0 | 2.88 | 0.0 | 0.0 | 1.09 | 0.0 | 34.57 | 0 | 0 | 0 | 5.45 | 0.0 | 20.31 | 6.55 | 0.15 | 22.66 | 0.01 | 0.0 | 0.0 | 5.46 | 0.0 | 20.26 | 0.02 | -7.63 | 3.97 |
| 23Q4 (17) | 4.53 | 42.9 | 37.27 | 1.05 | -32.26 | -57.14 | 0.3 | 3.45 | 11.11 | 0 | 0 | 0 | 4.2 | -12.5 | -27.08 | 0.23 | -36.11 | -69.74 | 3.59 | -26.88 | -43.2 | 18.78 | -20.92 | -33.07 | 3.17 | -20.95 | -44.68 | 1.22 | -0.81 | -0.81 | 1.25 | -6.72 | -13.79 | 0.01 | 0.0 | 0 | 2.88 | 0.0 | 0.0 | 1.09 | 0.0 | 34.57 | 0 | 0 | 0 | 5.45 | 4.21 | 0.74 | 6.54 | 3.32 | 4.98 | 0.01 | 0.0 | 0.0 | 5.46 | 4.2 | 0.74 | 0.02 | -5.1 | 40.35 |
| 23Q3 (16) | 3.17 | -14.09 | 24.8 | 1.55 | 34.78 | -55.07 | 0.29 | 7.41 | 7.41 | 0 | 0 | 0 | 4.8 | 2.56 | -16.81 | 0.36 | -41.94 | -60.44 | 4.91 | 13.13 | -25.83 | 23.74 | 18.44 | -20.31 | 4.01 | -16.11 | -24.2 | 1.23 | 0.0 | -0.81 | 1.34 | -5.63 | -11.84 | 0.01 | 0 | 0 | 2.88 | 0.0 | 0.0 | 1.09 | 0.0 | 34.57 | 0 | 0 | 0 | 5.23 | 7.39 | 12.96 | 6.33 | 6.21 | 16.36 | 0.01 | 0.0 | 0.0 | 5.24 | 7.38 | 12.93 | 0.02 | 4.97 | 39.26 |
| 23Q2 (15) | 3.69 | 6.03 | 95.24 | 1.15 | -30.3 | -58.18 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 4.68 | -13.97 | -12.85 | 0.62 | 12.73 | -4.62 | 4.34 | -18.11 | -30.45 | 20.05 | -15.5 | -30.42 | 4.78 | -17.44 | -13.25 | 1.23 | 0.0 | -0.81 | 1.42 | 2.9 | -10.13 | 0 | 0 | 0 | 2.88 | 0.0 | 0.0 | 1.09 | 34.57 | 34.57 | 0 | 0 | 0 | 4.87 | 7.51 | 30.91 | 5.96 | 11.61 | 31.57 | 0.01 | 0.0 | 0 | 4.88 | 7.49 | 31.18 | 0.02 | 12.99 | 57.56 |
| 23Q1 (14) | 3.48 | 5.45 | 231.43 | 1.65 | -32.65 | -38.89 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 5.44 | -5.56 | -3.37 | 0.55 | -27.63 | 3.77 | 5.3 | -16.14 | -22.63 | 23.72 | -15.43 | -27.03 | 5.79 | 1.05 | 0.52 | 1.23 | 0.0 | -0.81 | 1.38 | -4.83 | -16.36 | 0 | 0 | 0 | 2.88 | 0.0 | 0.0 | 0.81 | 0.0 | 19.12 | 0 | 0 | 0 | 4.53 | -16.27 | 41.12 | 5.34 | -14.29 | 37.28 | 0.01 | 0.0 | 0 | 4.54 | -16.24 | 41.43 | 0.02 | 24.69 | 41.64 |
| 22Q4 (13) | 3.3 | 29.92 | 48.65 | 2.45 | -28.99 | 11.36 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 5.76 | -0.17 | 5.69 | 0.76 | -16.48 | 100.0 | 6.32 | -4.53 | 18.8 | 28.05 | -5.85 | 5.25 | 5.73 | 8.32 | 6.31 | 1.23 | -0.81 | -1.6 | 1.45 | -4.61 | -15.7 | 0 | 0 | 0 | 2.88 | 0.0 | 0.0 | 0.81 | 0.0 | 19.12 | 0 | 0 | 0 | 5.41 | 16.85 | 50.7 | 6.23 | 14.52 | 45.9 | 0.01 | 0.0 | 0 | 5.42 | 16.81 | 50.97 | 0.01 | -5.84 | 38.65 |
| 22Q3 (12) | 2.54 | 34.39 | 7.17 | 3.45 | 25.45 | 56.82 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 5.77 | 7.45 | 10.75 | 0.91 | 40.0 | 116.67 | 6.62 | 6.09 | 31.87 | 29.79 | 3.42 | 9.08 | 5.29 | -3.99 | 10.9 | 1.24 | 0.0 | -0.8 | 1.52 | -3.8 | -15.08 | 0 | 0 | 0 | 2.88 | 0.0 | 0.0 | 0.81 | 0.0 | 19.12 | 0 | 0 | 0 | 4.63 | 24.46 | 44.24 | 5.44 | 20.09 | 39.85 | 0.01 | 0 | 0 | 4.64 | 24.73 | 44.55 | 0.01 | 18.76 | 73.61 |
| 22Q2 (11) | 1.89 | 80.0 | -40.19 | 2.75 | 1.85 | 44.74 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 5.37 | -4.62 | 12.34 | 0.65 | 22.64 | 124.14 | 6.24 | -8.91 | 30.27 | 28.81 | -11.39 | 1.76 | 5.51 | -4.34 | 42.75 | 1.24 | 0.0 | -0.8 | 1.58 | -4.24 | -15.05 | 0 | 0 | 0 | 2.88 | 0.0 | 0.0 | 0.81 | 19.12 | 30.65 | 0 | 0 | 0 | 3.72 | 15.89 | 8.45 | 4.53 | 16.45 | 12.13 | 0 | 0 | 0 | 3.72 | 15.89 | 8.45 | 0.01 | 1.58 | 48.33 |
| 22Q1 (10) | 1.05 | -52.7 | -68.09 | 2.7 | 22.73 | 42.11 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 5.63 | 3.3 | 24.56 | 0.53 | 39.47 | 194.44 | 6.85 | 28.76 | 57.47 | 32.51 | 21.98 | 17.71 | 5.76 | 6.86 | 102.11 | 1.24 | -0.8 | -0.8 | 1.65 | -4.07 | -14.51 | 0 | 0 | 0 | 2.88 | 0.0 | 0.0 | 0.68 | 0.0 | 9.68 | 0 | 0 | 0 | 3.21 | -10.58 | 2.56 | 3.89 | -8.9 | 3.73 | 0 | 0 | 0 | 3.21 | -10.58 | 2.56 | 0.01 | 22.06 | 27.98 |
| 21Q4 (9) | 2.22 | -6.33 | -38.33 | 2.2 | 0.0 | 15.79 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 5.45 | 4.61 | 40.83 | 0.38 | -9.52 | 280.0 | 5.32 | 5.98 | 46.96 | 26.65 | -2.41 | 15.82 | 5.39 | 13.0 | 128.39 | 1.25 | 0.0 | -0.79 | 1.72 | -3.91 | -13.57 | 0 | 0 | -100.0 | 2.88 | 0.0 | 0.0 | 0.68 | 0.0 | 9.68 | 0 | 0 | 0 | 3.59 | 11.84 | 21.69 | 4.27 | 9.77 | 19.94 | 0 | 0 | 0 | 3.59 | 11.84 | 21.69 | 0.01 | 17.9 | 14.45 |
| 21Q3 (8) | 2.37 | -25.0 | -29.67 | 2.2 | 15.79 | 2.33 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 5.21 | 9.0 | 38.93 | 0.42 | 44.83 | 1300.0 | 5.02 | 4.8 | 36.41 | 27.31 | -3.52 | 14.37 | 4.77 | 23.58 | 120.83 | 1.25 | 0.0 | -0.79 | 1.79 | -3.76 | -13.11 | 0 | 0 | -100.0 | 2.88 | 0.0 | 0.0 | 0.68 | 9.68 | 9.68 | 0 | 0 | 0 | 3.21 | -6.41 | 12.24 | 3.89 | -3.71 | 11.78 | 0 | 0 | 0 | 3.21 | -6.41 | 12.24 | 0.01 | 1.47 | -13.3 |
| 21Q2 (7) | 3.16 | -3.95 | -24.94 | 1.9 | 0.0 | -11.63 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 4.78 | 5.75 | 32.41 | 0.29 | 61.11 | 93.33 | 4.79 | 10.11 | 39.24 | 28.31 | 2.5 | 0 | 3.86 | 35.44 | 47.89 | 1.25 | 0.0 | -1.57 | 1.86 | -3.63 | -12.68 | 0 | 0 | -100.0 | 2.88 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | 3.43 | 9.58 | 21.2 | 4.04 | 7.73 | 17.1 | 0 | 0 | 0 | 3.43 | 9.58 | 21.2 | 0.01 | -12.36 | -14.79 |
| 21Q1 (6) | 3.29 | -8.61 | 5.79 | 1.9 | 0.0 | -11.63 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 4.52 | 16.8 | 0.44 | 0.18 | 80.0 | -50.0 | 4.35 | 20.17 | -13.69 | 27.62 | 20.01 | 0 | 2.85 | 20.76 | 2.89 | 1.25 | -0.79 | -1.57 | 1.93 | -3.02 | -12.27 | 0 | -100.0 | -100.0 | 2.88 | 0.0 | 0.0 | 0.62 | 0.0 | 12.73 | 0 | 0 | 0 | 3.13 | 6.1 | -4.28 | 3.75 | 5.34 | -1.83 | 0 | 0 | 0 | 3.13 | 6.1 | -4.28 | 0.01 | 9.15 | 0.74 |
| 20Q4 (5) | 3.6 | 6.82 | -5.76 | 1.9 | -11.63 | -28.3 | 0.27 | 0.0 | -6.9 | 0 | 0 | 0 | 3.87 | 3.2 | 9.01 | 0.1 | 233.33 | -16.67 | 3.62 | -1.63 | -9.73 | 23.01 | -3.63 | 0 | 2.36 | 9.26 | -12.59 | 1.26 | 0.0 | -1.56 | 1.99 | -3.4 | -20.08 | 0.01 | 0.0 | -66.67 | 2.88 | 0.0 | 0.0 | 0.62 | 0.0 | 12.73 | 0 | 0 | 0 | 2.95 | 3.15 | 1.72 | 3.56 | 2.3 | 3.19 | 0 | 0 | 0 | 2.95 | 3.15 | 1.72 | 0.01 | -10.68 | -18.8 |
| 20Q3 (4) | 3.37 | -19.95 | 0.0 | 2.15 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.75 | 3.88 | 0.0 | 0.03 | -80.0 | 0.0 | 3.68 | 6.98 | 0.0 | 23.88 | 0 | 0.0 | 2.16 | -17.24 | 0.0 | 1.26 | -0.79 | 0.0 | 2.06 | -3.29 | 0.0 | 0.01 | -50.0 | 0.0 | 2.88 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.86 | 1.06 | 0.0 | 3.48 | 0.87 | 0.0 | 0 | 0 | 0.0 | 2.86 | 1.06 | 0.0 | 0.01 | -0.29 | 0.0 |
