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) | 6.27 | -31.62 | 0.26 | -40.91 | 1.49 | -17.68 | 0 | 0 | 13.82 | -16.7 | 1.19 | -47.35 | 5.61 | 6.25 | 40.59 | 27.55 | 2.2 | -16.35 | 0 | 0 | 1.83 | -52.71 | 0.08 | 14.29 | 3.56 | 4.09 | 0.99 | 30.26 | 0.34 | -42.37 | 4.9 | -3.16 | 6.23 | -2.81 | -0.57 | 0 | 4.33 | -8.26 | 0.01 | -1.31 |
| 2022 (9) | 9.17 | 150.55 | 0.44 | 158.82 | 1.81 | -9.05 | 0 | 0 | 16.59 | -9.79 | 2.26 | 3.2 | 5.28 | -20.24 | 31.83 | -11.59 | 2.63 | -39.12 | 0 | 0 | 3.87 | 0 | 0.07 | 16.67 | 3.42 | 6.54 | 0.76 | 40.74 | 0.59 | 13.46 | 5.06 | 17.13 | 6.41 | 19.14 | -0.34 | 0 | 4.72 | 26.54 | 0.01 | -12.33 |
| 2021 (8) | 3.66 | -28.24 | 0.17 | 0 | 1.99 | 0 | 0 | 0 | 18.39 | 16.54 | 2.19 | 33.54 | 6.62 | 4.75 | 36.00 | -10.12 | 4.32 | 39.81 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 3.21 | 0.0 | 0.54 | 42.11 | 0.52 | -26.76 | 4.32 | 44.48 | 5.38 | 31.86 | -0.59 | 0 | 3.73 | 51.01 | 0.01 | 0 |
| 2020 (7) | 5.1 | 12.58 | 0 | 0 | 0 | 0 | 0 | 0 | 15.78 | 33.16 | 1.64 | 84.27 | 6.32 | 29.24 | 40.05 | -2.94 | 3.09 | 96.82 | 0 | 0 | 1.96 | 50.77 | 0.06 | -14.29 | 3.21 | 16.73 | 0.38 | 22.58 | 0.71 | 86.84 | 2.99 | 38.43 | 4.08 | 43.16 | -0.52 | 0 | 2.47 | 70.34 | 0.00 | 0 |
| 2019 (6) | 4.53 | -16.27 | 0 | 0 | 0.36 | 500.0 | 0 | 0 | 11.85 | -2.71 | 0.89 | 20.27 | 4.89 | 31.1 | 41.27 | 34.75 | 1.57 | -15.14 | 0 | 0 | 1.3 | 282.35 | 0.07 | -22.22 | 2.75 | 16.03 | 0.31 | 34.78 | 0.38 | 46.15 | 2.16 | 5.88 | 2.85 | 12.65 | -0.71 | 0 | 1.45 | -12.65 | 0.00 | 0 |
| 2018 (5) | 5.41 | 32.6 | 0 | 0 | 0.06 | 50.0 | 0 | 0 | 12.18 | -5.73 | 0.74 | -13.95 | 3.73 | -40.13 | 30.62 | -36.49 | 1.85 | 12.8 | 0 | 0 | 0.34 | -30.61 | 0.09 | 12.5 | 2.37 | 0.0 | 0.23 | 53.33 | 0.26 | 44.44 | 2.04 | 4.08 | 2.53 | 10.96 | -0.38 | 0 | 1.66 | -2.35 | 0.00 | 0 |
| 2017 (4) | 4.08 | 155.0 | 0 | 0 | 0.04 | 300.0 | 0 | 0 | 12.92 | 10.05 | 0.86 | -41.5 | 6.23 | 16.45 | 48.22 | 5.81 | 1.64 | 54.72 | 0 | 0 | 0.49 | 276.92 | 0.08 | -20.0 | 2.37 | 47.2 | 0.15 | 0 | 0.18 | 0 | 1.96 | -0.51 | 2.28 | 15.74 | -0.26 | 0 | 1.7 | -5.03 | 0.00 | 0 |
| 2016 (3) | 1.6 | 23.08 | 0.59 | -9.23 | 0.01 | -96.0 | 0 | 0 | 11.74 | 39.6 | 1.47 | 72.94 | 5.35 | 80.13 | 45.57 | 29.04 | 1.06 | 34.18 | 0 | 0 | 0.13 | -27.78 | 0.1 | -9.09 | 1.61 | 111.84 | 0 | 0 | 0 | 0 | 1.97 | 129.07 | 1.97 | 129.07 | -0.18 | 0 | 1.79 | 70.48 | 0.00 | 0 |
| 2015 (2) | 1.3 | 91.18 | 0.65 | -39.25 | 0.25 | -28.57 | 0 | 0 | 8.41 | 14.73 | 0.85 | 4150.0 | 2.97 | -1.66 | 35.32 | -14.28 | 0.79 | -15.05 | 0 | 0 | 0.18 | -35.71 | 0.11 | 175.0 | 0.76 | 26.67 | 0 | 0 | 0 | 0 | 0.86 | 8500.0 | 0.86 | 8500.0 | 0.19 | -13.64 | 1.05 | 356.52 | 0.00 | 0 |
| 2014 (1) | 0.68 | 11.48 | 1.07 | -22.46 | 0.35 | 3400.0 | 0 | 0 | 7.33 | 6.08 | 0.02 | 0 | 3.02 | 27.97 | 41.20 | 20.63 | 0.93 | 24.0 | 0 | 0 | 0.28 | -17.65 | 0.04 | 0 | 0.6 | 0.0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 0.22 | 83.33 | 0.23 | 76.92 | 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) | 6.88 | -8.87 | 16.41 | 0.2 | 0 | 100.0 | 0.63 | 0.0 | -58.28 | 0 | 0 | 0 | 3.55 | 9.57 | -12.35 | 0.49 | 157.89 | 6.52 | 5.04 | 3.92 | -12.95 | 37.89 | 7.82 | -6.08 | 1.64 | -12.3 | -31.67 | 0 | 0 | 0 | 1.72 | -2.27 | -8.02 | 0.06 | -14.29 | -40.0 | 3.77 | 0.0 | 5.9 | 1.11 | 0.0 | 12.12 | 0.57 | 0.0 | 67.65 | 4.47 | 12.31 | -4.89 | 6.14 | 8.67 | 1.82 | 0.02 | -81.82 | 125.0 | 4.49 | 9.78 | -2.81 | 0.00 | -2.11 | -16.32 |
| 24Q2 (19) | 7.55 | 0.8 | -13.52 | 0 | -100.0 | -100.0 | 0.63 | -4.55 | -65.57 | 0 | 0 | 0 | 3.24 | 5.19 | 2.53 | 0.19 | -26.92 | -48.65 | 4.85 | -2.61 | -3.39 | 35.14 | -3.18 | -10.32 | 1.87 | -14.61 | -25.2 | 0 | 0 | 0 | 1.76 | -2.22 | -50.84 | 0.07 | -12.5 | -30.0 | 3.77 | 0.27 | 8.65 | 1.11 | 12.12 | 12.12 | 0.57 | 67.65 | 67.65 | 3.98 | -3.63 | -6.13 | 5.65 | 3.48 | 1.44 | 0.11 | 650.0 | 117.46 | 4.09 | -0.49 | 13.3 | 0.00 | -12.84 | -21.13 |
| 24Q1 (18) | 7.49 | 19.46 | -10.73 | 0.27 | 3.85 | -52.63 | 0.66 | -55.7 | -63.74 | 0 | 0 | 0 | 3.08 | -10.2 | -3.14 | 0.26 | 30.0 | 73.33 | 4.98 | -11.23 | -15.88 | 36.30 | -10.58 | -19.07 | 2.19 | -0.45 | -19.49 | 0 | 0 | 0 | 1.8 | -1.64 | -53.12 | 0.08 | 0.0 | -11.11 | 3.76 | 5.62 | 9.94 | 0.99 | 0.0 | 30.26 | 0.34 | 0.0 | -42.37 | 4.13 | -15.71 | 7.27 | 5.46 | -12.36 | 5.0 | -0.02 | 96.49 | 92.59 | 4.11 | -5.08 | 14.8 | 0.00 | -3.3 | -10.89 |
| 23Q4 (17) | 6.27 | 6.09 | -31.62 | 0.26 | 160.0 | -40.91 | 1.49 | -1.32 | -17.68 | 0 | 0 | 0 | 3.43 | -15.31 | -13.38 | 0.2 | -56.52 | -41.18 | 5.61 | -3.11 | 6.25 | 40.59 | 0.61 | 27.47 | 2.2 | -8.33 | -16.35 | 0 | 0 | 0 | 1.83 | -2.14 | -52.71 | 0.08 | -20.0 | 14.29 | 3.56 | 0.0 | 4.09 | 0.99 | 0.0 | 30.26 | 0.34 | 0.0 | -42.37 | 4.9 | 4.26 | -3.16 | 6.23 | 3.32 | -2.81 | -0.57 | -612.5 | -67.65 | 4.33 | -6.28 | -8.26 | 0.01 | 1.42 | -1.31 |
| 23Q3 (16) | 5.91 | -32.3 | -40.42 | 0.1 | 0.0 | -61.54 | 1.51 | -17.49 | -16.57 | 0 | 0 | 0 | 4.05 | 28.16 | 61.35 | 0.46 | 24.32 | 187.5 | 5.79 | 15.34 | 59.94 | 40.35 | 2.96 | 95.61 | 2.4 | -4.0 | -14.59 | 0 | 0 | 0 | 1.87 | -47.77 | -52.05 | 0.1 | 0.0 | 42.86 | 3.56 | 2.59 | 4.09 | 0.99 | 0.0 | 30.26 | 0.34 | 0.0 | -42.37 | 4.7 | 10.85 | -0.42 | 6.03 | 8.26 | -0.66 | -0.08 | 87.3 | 42.86 | 4.62 | 27.98 | 0.87 | 0.01 | -7.74 | -3.48 |
| 23Q2 (15) | 8.73 | 4.05 | 40.81 | 0.1 | -82.46 | -90.1 | 1.83 | 0.55 | -15.28 | 0 | 0 | 0 | 3.16 | -0.63 | -10.99 | 0.37 | 146.67 | -27.45 | 5.02 | -15.2 | -16.47 | 39.19 | -12.62 | 23.82 | 2.5 | -8.09 | -26.04 | 0 | 0 | 0 | 3.58 | -6.77 | 74.63 | 0.1 | 11.11 | 25.0 | 3.47 | 1.46 | 8.1 | 0.99 | 30.26 | 30.26 | 0.34 | -42.37 | -42.37 | 4.24 | 10.13 | -5.99 | 5.57 | 7.12 | -4.95 | -0.63 | -133.33 | -152.0 | 3.61 | 0.84 | -15.26 | 0.01 | -1.52 | -12.3 |
| 23Q1 (14) | 8.39 | -8.51 | 96.03 | 0.57 | 29.55 | 58.33 | 1.82 | 0.55 | -9.0 | 0 | 0 | 0 | 3.18 | -19.7 | -51.52 | 0.15 | -55.88 | -87.9 | 5.92 | 12.12 | -34.0 | 44.85 | 40.83 | 1.3 | 2.72 | 3.42 | -29.9 | 0 | 0 | 0 | 3.84 | -0.78 | 0 | 0.09 | 28.57 | 50.0 | 3.42 | 0.0 | 6.54 | 0.76 | 0.0 | 40.74 | 0.59 | 0.0 | 13.46 | 3.85 | -23.91 | -10.05 | 5.2 | -18.88 | -2.62 | -0.27 | 20.59 | -1250.0 | 3.58 | -24.15 | -15.96 | 0.01 | 7.09 | -2.78 |
| 22Q4 (13) | 9.17 | -7.56 | 150.55 | 0.44 | 69.23 | 158.82 | 1.81 | 0.0 | -9.05 | 0 | 0 | 0 | 3.96 | 57.77 | -19.68 | 0.34 | 112.5 | -43.33 | 5.28 | 45.86 | -20.24 | 31.85 | 54.39 | -11.49 | 2.63 | -6.41 | -39.12 | 0 | 0 | 0 | 3.87 | -0.77 | 0 | 0.07 | 0.0 | 16.67 | 3.42 | 0.0 | 6.54 | 0.76 | 0.0 | 40.74 | 0.59 | 0.0 | 13.46 | 5.06 | 7.2 | 17.13 | 6.41 | 5.6 | 19.14 | -0.34 | -142.86 | 42.37 | 4.72 | 3.06 | 26.54 | 0.01 | -0.81 | -12.33 |
| 22Q3 (12) | 9.92 | 60.0 | 160.37 | 0.26 | -74.26 | 0 | 1.81 | -16.2 | -8.59 | 0 | 0 | 0 | 2.51 | -29.3 | -36.46 | 0.16 | -68.63 | -61.9 | 3.62 | -39.77 | -35.13 | 20.63 | -34.82 | -32.17 | 2.81 | -16.86 | -26.82 | 0 | 0 | 0 | 3.9 | 90.24 | 0 | 0.07 | -12.5 | 40.0 | 3.42 | 6.54 | 6.54 | 0.76 | 0.0 | 40.74 | 0.59 | 0.0 | 13.46 | 4.72 | 4.66 | 26.88 | 6.07 | 3.58 | 26.99 | -0.14 | 44.0 | 80.82 | 4.58 | 7.51 | 53.18 | 0.01 | -16.17 | -15.91 |
| 22Q2 (11) | 6.2 | 44.86 | 33.05 | 1.01 | 180.56 | 1920.0 | 2.16 | 8.0 | 0 | 0 | 0 | 0 | 3.55 | -45.88 | -26.35 | 0.51 | -58.87 | 27.5 | 6.01 | -33.0 | -12.01 | 31.65 | -28.52 | -12.47 | 3.38 | -12.89 | -20.09 | 0 | 0 | 0 | 2.05 | 0 | 4.06 | 0.08 | 33.33 | 60.0 | 3.21 | 0.0 | 0.0 | 0.76 | 40.74 | 100.0 | 0.59 | 13.46 | -16.9 | 4.51 | 5.37 | 37.92 | 5.86 | 9.74 | 34.4 | -0.25 | -1150.0 | 62.69 | 4.26 | 0.0 | 63.85 | 0.01 | 9.17 | -11.97 |
| 22Q1 (10) | 4.28 | 16.94 | -14.23 | 0.36 | 111.76 | 0 | 2.0 | 0.5 | 0 | 0 | 0 | 0 | 6.56 | 33.06 | 39.57 | 1.24 | 106.67 | 61.04 | 8.97 | 35.5 | 41.93 | 44.27 | 23.06 | 25.82 | 3.88 | -10.19 | 8.99 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.06 | 0.0 | 0.0 | 3.21 | 0.0 | 0.0 | 0.54 | 0.0 | 42.11 | 0.52 | 0.0 | -26.76 | 4.28 | -0.93 | 14.13 | 5.34 | -0.74 | 10.33 | -0.02 | 96.61 | 96.61 | 4.26 | 14.21 | 34.81 | 0.01 | -3.43 | -16.85 |
| 21Q4 (9) | 3.66 | -3.94 | -28.24 | 0.17 | 0 | 0 | 1.99 | 0.51 | 0 | 0 | 0 | 0 | 4.93 | 24.81 | 1.02 | 0.6 | 42.86 | -23.08 | 6.62 | 18.64 | 4.75 | 35.98 | 18.32 | -10.17 | 4.32 | 12.5 | 39.81 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.06 | 20.0 | 0.0 | 3.21 | 0.0 | 0.0 | 0.54 | 0.0 | 42.11 | 0.52 | 0.0 | -26.76 | 4.32 | 16.13 | 44.48 | 5.38 | 12.55 | 31.86 | -0.59 | 19.18 | -13.46 | 3.73 | 24.75 | 51.01 | 0.01 | -4.86 | 0 |
| 21Q3 (8) | 3.81 | -18.24 | -33.85 | 0 | -100.0 | 0 | 1.98 | 0 | 725.0 | 0 | 0 | 0 | 3.95 | -18.05 | -12.03 | 0.42 | 5.0 | 16.67 | 5.58 | -18.3 | -6.06 | 30.41 | -15.9 | -27.0 | 3.84 | -9.22 | 61.34 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.05 | 0.0 | -16.67 | 3.21 | 0.0 | 9.56 | 0.54 | 42.11 | 42.11 | 0.52 | -26.76 | -26.76 | 3.72 | 13.76 | 68.33 | 4.78 | 9.63 | 44.85 | -0.73 | -8.96 | 2.67 | 2.99 | 15.0 | 104.79 | 0.01 | -12.24 | 0 |
| 21Q2 (7) | 4.66 | -6.61 | -0.21 | 0.05 | 0 | -66.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.82 | 2.55 | 23.91 | 0.4 | -48.05 | 8.11 | 6.83 | 8.07 | 35.52 | 36.16 | 2.75 | 0 | 4.23 | 18.82 | 138.98 | 0 | 0 | 0 | 1.97 | 0.0 | 194.03 | 0.05 | -16.67 | -16.67 | 3.21 | 0.0 | 13.83 | 0.38 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 3.27 | -12.8 | 77.72 | 4.36 | -9.92 | 48.81 | -0.67 | -13.56 | 28.72 | 2.6 | -17.72 | 188.89 | 0.01 | 3.12 | 0 |
| 21Q1 (6) | 4.99 | -2.16 | -0.99 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.7 | -3.69 | 86.51 | 0.77 | -1.28 | 492.31 | 6.32 | 0.0 | 62.05 | 35.19 | -12.14 | 0 | 3.56 | 15.21 | 98.88 | 0 | 0 | 0 | 1.97 | 0.51 | 418.42 | 0.06 | 0.0 | -14.29 | 3.21 | 0.0 | 13.83 | 0.38 | 0.0 | 22.58 | 0.71 | 0.0 | 86.84 | 3.75 | 25.42 | 63.76 | 4.84 | 18.63 | 62.42 | -0.59 | -13.46 | 23.38 | 3.16 | 27.94 | 107.89 | 0.01 | 0 | 0 |
| 20Q4 (5) | 5.1 | -11.46 | 12.58 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.88 | 8.69 | 45.24 | 0.78 | 116.67 | 212.0 | 6.32 | 6.4 | 29.24 | 40.05 | -3.85 | 0 | 3.09 | 29.83 | 96.82 | 0 | 0 | 0 | 1.96 | -5.31 | 50.77 | 0.06 | 0.0 | -14.29 | 3.21 | 9.56 | 16.73 | 0.38 | 0.0 | 22.58 | 0.71 | 0.0 | 86.84 | 2.99 | 35.29 | 38.43 | 4.08 | 23.64 | 43.16 | -0.52 | 30.67 | 26.76 | 2.47 | 69.18 | 70.34 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.76 | 23.34 | 0.0 | 0 | -100.0 | 0.0 | 0.24 | -66.2 | 0.0 | 0 | 0 | 0.0 | 4.49 | 15.42 | 0.0 | 0.36 | -2.7 | 0.0 | 5.94 | 17.86 | 0.0 | 41.65 | 0 | 0.0 | 2.38 | 34.46 | 0.0 | 0 | 0 | 0.0 | 2.07 | 208.96 | 0.0 | 0.06 | 0.0 | 0.0 | 2.93 | 3.9 | 0.0 | 0.38 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 2.21 | 20.11 | 0.0 | 3.3 | 12.63 | 0.0 | -0.75 | 20.21 | 0.0 | 1.46 | 62.22 | 0.0 | 0.00 | 0 | 0.0 |
