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) | 3.04 | -13.88 | 0.35 | 0 | 0.11 | 0.0 | 0 | 0 | 9.44 | -16.97 | 1.08 | -37.21 | 0.86 | -21.82 | 9.11 | -5.83 | 1.82 | -30.53 | 0.03 | 0.0 | 2.02 | -16.87 | 0.07 | 600.0 | 3.71 | 2.2 | 0.65 | 35.42 | 0.06 | -33.33 | 1.29 | -28.73 | 2.0 | -15.61 | -0.1 | 0 | 1.19 | -32.0 | 0.00 | 0 |
| 2022 (9) | 3.53 | 201.71 | 0 | 0 | 0.11 | -38.89 | 0 | 0 | 11.37 | 30.09 | 1.72 | 59.26 | 1.1 | -19.12 | 9.67 | -37.83 | 2.62 | 20.74 | 0.03 | 50.0 | 2.43 | -28.32 | 0.01 | 0.0 | 3.63 | 20.6 | 0.48 | 29.73 | 0.09 | 28.57 | 1.81 | 63.06 | 2.37 | 51.92 | -0.06 | 0 | 1.75 | 71.57 | 0.00 | 0 |
| 2021 (8) | 1.17 | -21.48 | 0 | 0 | 0.18 | 125.0 | 0 | 0 | 8.74 | 43.75 | 1.08 | 217.65 | 1.36 | 56.32 | 15.56 | 8.75 | 2.17 | 75.0 | 0.02 | -33.33 | 3.39 | -7.12 | 0.01 | 0 | 3.01 | 0.0 | 0.37 | 8.82 | 0.07 | -12.5 | 1.11 | 208.33 | 1.56 | 100.0 | -0.09 | 0 | 1.02 | 251.72 | 0.00 | 0 |
| 2020 (7) | 1.49 | -25.5 | 0.28 | 0 | 0.08 | 60.0 | 0 | 0 | 6.08 | -21.24 | 0.34 | -58.54 | 0.87 | 6.1 | 14.31 | 34.72 | 1.24 | 3.33 | 0.03 | 0.0 | 3.65 | 288.3 | 0 | 0 | 3.01 | 11.07 | 0.34 | 36.0 | 0.08 | 60.0 | 0.36 | -55.56 | 0.78 | -30.36 | -0.07 | 0 | 0.29 | -60.27 | 0.00 | 0 |
| 2019 (6) | 2.0 | -12.66 | 0 | 0 | 0.05 | -16.67 | 0 | 0 | 7.72 | 21.96 | 0.82 | 51.85 | 0.82 | -5.75 | 10.62 | -22.72 | 1.2 | 11.11 | 0.03 | 0.0 | 0.94 | -21.01 | 0.01 | 0.0 | 2.71 | 0.0 | 0.25 | 25.0 | 0.05 | 25.0 | 0.81 | 47.27 | 1.12 | 41.77 | -0.08 | 0 | 0.73 | 46.0 | 0.00 | 0 |
| 2018 (5) | 2.29 | 8.02 | 0 | 0 | 0.06 | 0.0 | 0 | 0 | 6.33 | 11.44 | 0.54 | 74.19 | 0.87 | 40.32 | 13.74 | 25.91 | 1.08 | 1.89 | 0.03 | 50.0 | 1.19 | -4.8 | 0.01 | 0.0 | 2.71 | 0.0 | 0.2 | 17.65 | 0.04 | 33.33 | 0.55 | 71.88 | 0.79 | 51.92 | -0.05 | 0 | 0.5 | 78.57 | 0.00 | 0 |
| 2017 (4) | 2.12 | -12.76 | 0 | 0 | 0.06 | 0 | 0 | 0 | 5.68 | 1.25 | 0.31 | -26.19 | 0.62 | 31.91 | 10.92 | 30.29 | 1.06 | 13.98 | 0.02 | 0 | 1.25 | 12400.0 | 0.01 | 0.0 | 2.71 | 9.27 | 0.17 | 30.77 | 0.03 | 0.0 | 0.32 | -25.58 | 0.52 | -11.86 | -0.04 | 0 | 0.28 | -30.0 | 0.00 | 0 |
| 2016 (3) | 2.43 | 43.79 | 0 | 0 | 0 | 0 | 0 | 0 | 5.61 | 2.0 | 0.42 | 0.0 | 0.47 | -12.96 | 8.38 | -14.67 | 0.93 | -19.83 | 0 | 0 | 0.01 | 0 | 0.01 | -50.0 | 2.48 | 10.22 | 0.13 | 44.44 | 0.03 | 0.0 | 0.43 | 0.0 | 0.59 | 7.27 | -0.03 | 0 | 0.4 | -9.09 | 0.00 | 0 |
| 2015 (2) | 1.69 | 21.58 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 5.5 | 16.53 | 0.42 | 5.0 | 0.54 | 5.88 | 9.82 | -9.13 | 1.16 | 10.48 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 2.25 | 27.12 | 0.09 | 80.0 | 0.03 | 0.0 | 0.43 | 4.88 | 0.55 | 14.58 | 0.01 | -66.67 | 0.44 | 0.0 | 0.00 | 0 |
| 2014 (1) | 1.39 | 71.6 | 0.05 | -66.67 | 0 | 0 | 0 | 0 | 4.72 | 40.48 | 0.4 | 166.67 | 0.51 | 30.77 | 10.81 | -6.91 | 1.05 | 32.91 | 0 | 0 | 0 | 0 | 0.01 | 0 | 1.77 | 24.65 | 0.05 | 66.67 | 0.03 | 0 | 0.41 | 141.18 | 0.48 | 140.0 | 0.03 | -25.0 | 0.44 | 109.52 | 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) | 2.1 | 15.38 | -27.08 | 0 | 0 | -100.0 | 0.18 | 63.64 | 63.64 | 0 | 0 | 0 | 2.11 | -12.45 | -6.64 | 0.16 | 60.0 | -51.52 | 0.84 | -16.83 | -17.65 | 9.45 | -15.43 | -4.77 | 1.81 | 11.73 | -10.4 | 0.14 | 0.0 | 366.67 | 3.6 | 82.74 | 75.61 | 0.07 | 0.0 | 40.0 | 3.71 | 0.0 | 0.0 | 0.76 | 0.0 | 16.92 | 0.1 | 0.0 | 66.67 | 0.63 | 31.25 | -48.78 | 1.49 | 12.03 | -23.2 | 0 | -100.0 | 0 | 0.63 | 26.0 | -48.78 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.82 | -27.49 | -51.6 | 0 | 0 | 0 | 0.11 | 0.0 | -42.11 | 0 | 0 | 0 | 2.41 | 6.64 | -12.36 | 0.1 | -50.0 | -75.61 | 1.01 | -20.47 | -20.47 | 11.17 | -17.48 | 2.22 | 1.62 | -16.06 | -29.57 | 0.14 | -6.67 | 366.67 | 1.97 | -1.01 | -4.83 | 0.07 | -12.5 | 600.0 | 3.71 | 0.0 | 0.54 | 0.76 | 16.92 | 16.92 | 0.1 | 66.67 | 66.67 | 0.48 | -7.69 | -46.67 | 1.33 | 8.13 | -17.39 | 0.02 | 0 | 120.0 | 0.5 | -3.85 | -37.5 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.51 | -17.43 | -25.3 | 0 | -100.0 | 0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 2.26 | 7.11 | -2.16 | 0.2 | 233.33 | -28.57 | 1.27 | 47.67 | 35.11 | 13.54 | 48.46 | 64.2 | 1.93 | 6.04 | -31.32 | 0.15 | 400.0 | 400.0 | 1.99 | -1.49 | -8.72 | 0.08 | 14.29 | 700.0 | 3.71 | 0.0 | 0.54 | 0.65 | 0.0 | 35.42 | 0.06 | 0.0 | -33.33 | 0.52 | -59.69 | -17.46 | 1.23 | -38.5 | 2.5 | 0 | 100.0 | 100.0 | 0.52 | -56.3 | -8.77 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.04 | 5.56 | -13.88 | 0.35 | 0.0 | 0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 2.11 | -6.64 | -28.72 | 0.06 | -81.82 | -83.78 | 0.86 | -15.69 | -21.82 | 9.12 | -8.09 | -5.73 | 1.82 | -9.9 | -30.53 | 0.03 | 0.0 | 0.0 | 2.02 | -1.46 | -16.87 | 0.07 | 40.0 | 600.0 | 3.71 | 0.0 | 2.2 | 0.65 | 0.0 | 35.42 | 0.06 | 0.0 | -33.33 | 1.29 | 4.88 | -28.73 | 2.0 | 3.09 | -15.61 | -0.1 | 0 | -66.67 | 1.19 | -3.25 | -32.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.88 | -23.4 | 24.14 | 0.35 | 0 | 0 | 0.11 | -42.11 | 0.0 | 0 | 0 | 0 | 2.26 | -17.82 | -37.22 | 0.33 | -19.51 | -57.69 | 1.02 | -19.69 | -44.86 | 9.92 | -9.22 | -40.9 | 2.02 | -12.17 | -33.33 | 0.03 | 0.0 | 50.0 | 2.05 | -0.97 | -28.07 | 0.05 | 400.0 | 400.0 | 3.71 | 0.54 | 5.4 | 0.65 | 0.0 | 35.42 | 0.06 | 0.0 | -33.33 | 1.23 | 36.67 | -13.99 | 1.94 | 20.5 | -3.0 | 0 | 100.0 | 0 | 1.23 | 53.75 | -13.99 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.76 | 11.9 | 24.92 | 0 | 0 | 0 | 0.19 | 72.73 | 5.56 | 0 | 0 | 0 | 2.75 | 19.05 | 8.7 | 0.41 | 46.43 | 32.26 | 1.27 | 35.11 | -3.79 | 10.93 | 32.55 | -18.69 | 2.3 | -18.15 | -15.75 | 0.03 | 0.0 | 50.0 | 2.07 | -5.05 | -56.69 | 0.01 | 0.0 | 0.0 | 3.69 | 0.0 | 22.59 | 0.65 | 35.42 | 35.42 | 0.06 | -33.33 | -33.33 | 0.9 | 42.86 | 38.46 | 1.61 | 34.17 | 31.97 | -0.1 | -66.67 | -150.0 | 0.8 | 40.35 | 31.15 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.36 | -4.82 | 124.0 | 0 | 0 | 0 | 0.11 | 0.0 | -38.89 | 0 | 0 | 0 | 2.31 | -21.96 | 1.32 | 0.28 | -24.32 | 12.0 | 0.94 | -14.55 | -21.01 | 8.25 | -14.77 | -34.52 | 2.81 | 7.25 | 3.69 | 0.03 | 0.0 | 0.0 | 2.18 | -10.29 | -34.93 | 0.01 | 0.0 | 0.0 | 3.69 | 1.65 | 22.59 | 0.48 | 0.0 | 29.73 | 0.09 | 0.0 | 28.57 | 0.63 | -65.19 | -53.68 | 1.2 | -49.37 | -33.7 | -0.06 | 0.0 | -100.0 | 0.57 | -67.43 | -57.14 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.53 | 52.16 | 201.71 | 0 | 0 | 0 | 0.11 | 0.0 | -38.89 | 0 | 0 | 0 | 2.96 | -17.78 | 13.41 | 0.37 | -52.56 | 8.82 | 1.1 | -40.54 | -19.12 | 9.67 | -42.37 | -37.9 | 2.62 | -13.53 | 20.74 | 0.03 | 50.0 | 50.0 | 2.43 | -14.74 | -28.32 | 0.01 | 0.0 | 0.0 | 3.63 | 3.12 | 20.6 | 0.48 | 0.0 | 29.73 | 0.09 | 0.0 | 28.57 | 1.81 | 26.57 | 63.06 | 2.37 | 18.5 | 51.92 | -0.06 | 0 | 33.33 | 1.75 | 22.38 | 71.57 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.32 | -22.92 | 132.0 | 0 | 0 | -100.0 | 0.11 | -38.89 | -38.89 | 0 | 0 | 0 | 3.6 | 42.29 | 50.0 | 0.78 | 151.61 | 129.41 | 1.85 | 40.15 | 59.48 | 16.79 | 24.89 | 11.15 | 3.03 | 10.99 | 34.07 | 0.02 | 0.0 | 0.0 | 2.85 | -40.38 | -17.15 | 0.01 | 0.0 | 0.0 | 3.52 | 16.94 | 16.94 | 0.48 | 0.0 | 29.73 | 0.09 | 0.0 | 28.57 | 1.43 | 120.0 | 85.71 | 2.0 | 63.93 | 65.29 | 0 | 100.0 | 100.0 | 1.43 | 134.43 | 113.43 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.01 | 100.67 | 186.67 | 0 | 0 | -100.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 2.53 | 10.96 | 17.13 | 0.31 | 24.0 | 29.17 | 1.32 | 10.92 | 13.79 | 13.44 | 6.74 | -20.97 | 2.73 | 0.74 | 48.37 | 0.02 | -33.33 | 0.0 | 4.78 | 42.69 | 37.36 | 0.01 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.48 | 29.73 | 41.18 | 0.09 | 28.57 | 12.5 | 0.65 | -52.21 | -14.47 | 1.22 | -32.6 | 3.39 | -0.04 | -33.33 | 55.56 | 0.61 | -54.14 | -8.96 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.5 | 28.21 | 17.19 | 0 | 0 | -100.0 | 0.18 | 0.0 | -25.0 | 0 | 0 | 0 | 2.28 | -12.64 | 46.15 | 0.25 | -26.47 | 56.25 | 1.19 | -12.5 | 21.43 | 12.59 | -19.17 | -20.72 | 2.71 | 24.88 | 69.38 | 0.03 | 50.0 | 50.0 | 3.35 | -1.18 | -3.46 | 0.01 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.37 | 0.0 | 8.82 | 0.07 | 0.0 | -12.5 | 1.36 | 22.52 | 161.54 | 1.81 | 16.03 | 92.55 | -0.03 | 66.67 | 62.5 | 1.33 | 30.39 | 202.27 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.17 | 17.0 | -21.48 | 0 | -100.0 | -100.0 | 0.18 | 0.0 | 125.0 | 0 | 0 | 0 | 2.61 | 8.75 | 67.31 | 0.34 | 0.0 | 3300.0 | 1.36 | 17.24 | 56.32 | 15.58 | 3.14 | 9.05 | 2.17 | -3.98 | 75.0 | 0.02 | 0.0 | -33.33 | 3.39 | -1.45 | -7.12 | 0.01 | 0.0 | 0 | 3.01 | 0.0 | 0.0 | 0.37 | 0.0 | 8.82 | 0.07 | 0.0 | -12.5 | 1.11 | 44.16 | 208.33 | 1.56 | 28.93 | 100.0 | -0.09 | 10.0 | -28.57 | 1.02 | 52.24 | 251.72 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.0 | -4.76 | -40.48 | 0.02 | 0.0 | -92.0 | 0.18 | 0.0 | 260.0 | 0 | 0 | 0 | 2.4 | 11.11 | 55.84 | 0.34 | 41.67 | 385.71 | 1.16 | 0.0 | 87.1 | 15.10 | -11.2 | 57.62 | 2.26 | 22.83 | 52.7 | 0.02 | 0.0 | -33.33 | 3.44 | -1.15 | 282.22 | 0.01 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.37 | 8.82 | 8.82 | 0.07 | -12.5 | -12.5 | 0.77 | 1.32 | 113.89 | 1.21 | 2.54 | 57.14 | -0.1 | -11.11 | -11.11 | 0.67 | 0.0 | 148.15 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.05 | -17.97 | -45.6 | 0.02 | -92.59 | 0 | 0.18 | -25.0 | 260.0 | 0 | 0 | 0 | 2.16 | 38.46 | 43.05 | 0.24 | 50.0 | 33.33 | 1.16 | 18.37 | 65.71 | 17.01 | 7.09 | 0 | 1.84 | 15.0 | 37.31 | 0.02 | 0.0 | -33.33 | 3.48 | 0.29 | 278.26 | 0.01 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.76 | 46.15 | 162.07 | 1.18 | 25.53 | 66.2 | -0.09 | -12.5 | 18.18 | 0.67 | 52.27 | 272.22 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.28 | -14.09 | -41.28 | 0.27 | -3.57 | 0 | 0.24 | 200.0 | 380.0 | 0 | 0 | 0 | 1.56 | 0.0 | 5.41 | 0.16 | 1500.0 | 77.78 | 0.98 | 12.64 | 40.0 | 15.88 | 11.18 | 0 | 1.6 | 29.03 | 24.03 | 0.02 | -33.33 | -33.33 | 3.47 | -4.93 | 273.12 | 0.01 | 0 | 0.0 | 3.01 | 0.0 | 11.07 | 0.34 | 0.0 | 36.0 | 0.08 | 0.0 | 60.0 | 0.52 | 44.44 | -42.86 | 0.94 | 20.51 | -22.31 | -0.08 | -14.29 | 11.11 | 0.44 | 51.72 | -46.34 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.49 | -11.31 | -25.5 | 0.28 | 12.0 | 0 | 0.08 | 60.0 | 60.0 | 0 | 0 | 0 | 1.56 | 1.3 | -19.59 | 0.01 | -85.71 | -95.0 | 0.87 | 40.32 | 6.1 | 14.29 | 49.08 | 0 | 1.24 | -16.22 | 3.33 | 0.03 | 0.0 | 0.0 | 3.65 | 305.56 | 288.3 | 0 | -100.0 | -100.0 | 3.01 | 0.0 | 11.07 | 0.34 | 0.0 | 36.0 | 0.08 | 0.0 | 60.0 | 0.36 | 0.0 | -55.56 | 0.78 | 1.3 | -30.36 | -0.07 | 22.22 | 12.5 | 0.29 | 7.41 | -60.27 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.68 | -12.95 | 0.0 | 0.25 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.54 | 1.99 | 0.0 | 0.07 | -61.11 | 0.0 | 0.62 | -11.43 | 0.0 | 9.58 | 0 | 0.0 | 1.48 | 10.45 | 0.0 | 0.03 | 0.0 | 0.0 | 0.9 | -2.17 | 0.0 | 0.01 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.36 | 24.14 | 0.0 | 0.77 | 8.45 | 0.0 | -0.09 | 18.18 | 0.0 | 0.27 | 50.0 | 0.0 | 0.00 | 0 | 0.0 |
