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) | 6.02 | 6.36 | 5.14 | 0.59 | 1.58 | 24.41 | 0 | 0 | 11.21 | -10.39 | -0.86 | 0 | 2.76 | -30.83 | 24.62 | -22.81 | 2.45 | -12.81 | 0.33 | -78.15 | 1.05 | -59.62 | 0.58 | -12.12 | 6.64 | 0.0 | 0.41 | 0.0 | 0.11 | -35.29 | 0.14 | -85.11 | 0.66 | -56.58 | -0.18 | 0 | -0.04 | 0 | 0.39 | 30.39 |
| 2022 (9) | 5.66 | 25.5 | 5.11 | 117.45 | 1.27 | -28.25 | 0 | 0 | 12.51 | 46.14 | -0.36 | 0 | 3.99 | 30.82 | 31.89 | -10.49 | 2.81 | 68.26 | 1.51 | 143.55 | 2.6 | 0.0 | 0.66 | -12.0 | 6.64 | 0.0 | 0.41 | 5.13 | 0.17 | 21.43 | 0.94 | -33.33 | 1.52 | -21.65 | -0.11 | 0 | 0.83 | -33.06 | 0.30 | 5.64 |
| 2021 (8) | 4.51 | -27.26 | 2.35 | 167.05 | 1.77 | 785.0 | 0 | 0 | 8.56 | 37.84 | 0.26 | 420.0 | 3.05 | 83.73 | 35.63 | 33.29 | 1.67 | 21.9 | 0.62 | 416.67 | 2.6 | 4.42 | 0.75 | -7.41 | 6.64 | 0.0 | 0.39 | 2.63 | 0.14 | -22.22 | 1.41 | -2.76 | 1.94 | -3.48 | -0.17 | 0 | 1.24 | -5.34 | 0.29 | 7.52 |
| 2020 (7) | 6.2 | -15.88 | 0.88 | -16.19 | 0.2 | 0 | 0 | 0 | 6.21 | -27.28 | 0.05 | -97.6 | 1.66 | -30.54 | 26.73 | -4.48 | 1.37 | 185.42 | 0.12 | 20.0 | 2.49 | 0 | 0.81 | 2600.0 | 6.64 | 0.0 | 0.38 | 111.11 | 0.18 | 157.14 | 1.45 | -47.84 | 2.01 | -33.44 | -0.14 | 0 | 1.31 | -49.62 | 0.27 | 246.09 |
| 2019 (6) | 7.37 | 100.82 | 1.05 | 31.25 | 0 | 0 | 0 | 0 | 8.54 | 34.28 | 2.08 | 63.78 | 2.39 | 16.02 | 27.99 | -13.6 | 0.48 | -4.0 | 0.1 | 25.0 | 0 | 0 | 0.03 | 0.0 | 6.64 | 10.12 | 0.18 | 260.0 | 0.07 | 0 | 2.78 | 86.58 | 3.02 | 94.84 | -0.18 | 0 | 2.6 | 83.1 | 0.08 | -34.29 |
| 2018 (5) | 3.67 | 33.94 | 0.8 | 300.0 | 0 | 0 | 0 | 0 | 6.36 | 54.37 | 1.27 | 309.68 | 2.06 | 67.48 | 32.39 | 8.49 | 0.5 | 108.33 | 0.08 | -73.33 | 0 | 0 | 0.03 | 0 | 6.03 | 22.31 | 0.05 | 150.0 | 0 | 0 | 1.49 | 351.52 | 1.55 | 342.86 | -0.07 | 0 | 1.42 | 358.06 | 0.12 | -40.61 |
| 2017 (4) | 2.74 | 7.45 | 0.2 | 0 | 0 | 0 | 0 | 0 | 4.12 | 116.84 | 0.31 | 72.22 | 1.23 | 296.77 | 29.85 | 82.98 | 0.24 | 100.0 | 0.3 | 25.0 | 0 | 0 | 0 | 0 | 4.93 | 0.0 | 0.02 | 0 | 0 | 0 | 0.33 | 83.33 | 0.35 | 84.21 | -0.02 | 0 | 0.31 | 82.35 | 0.20 | 148.45 |
| 2016 (3) | 2.55 | -8.6 | 0 | 0 | 0 | 0 | 0 | 0 | 1.9 | 5.56 | 0.18 | -48.57 | 0.31 | -13.89 | 16.32 | -18.42 | 0.12 | 20.0 | 0.24 | -4.0 | 0 | 0 | 0 | 0 | 4.93 | -28.03 | 0 | 0 | 0 | 0 | 0.18 | 0 | 0.19 | 0 | -0.01 | 0 | 0.17 | 0 | 0.08 | 0 |
| 2015 (2) | 2.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.8 | 0 | 0.35 | 0 | 0.36 | 0 | 20.00 | 0 | 0.1 | 0 | 0.25 | 0 | 0 | 0 | 0 | 0 | 6.85 | 0 | 0 | 0 | 0 | 0 | -1.92 | 0 | -1.91 | 0 | 0 | 0 | -1.92 | 0 | 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) | 6.27 | 39.64 | 15.47 | 5.23 | 5.87 | -4.91 | 0.99 | -10.0 | -37.74 | 0 | 0 | 0 | 2.06 | 8.99 | -18.25 | -0.19 | 24.0 | -290.0 | 1.85 | -3.65 | -36.21 | 19.87 | 1.11 | -20.04 | 2.5 | 1.21 | -6.37 | 0.99 | 1.02 | 191.18 | 0.21 | -46.15 | -84.44 | 0.49 | -5.77 | -14.04 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.18 | 0.0 | 63.64 | -0.56 | -51.35 | -240.0 | 0.03 | -86.36 | -96.74 | -0.02 | 75.0 | 77.78 | -0.58 | -28.89 | -287.1 | 0.40 | 1.87 | 3.4 |
| 24Q2 (19) | 4.49 | -6.85 | -3.65 | 4.94 | -9.52 | -14.09 | 1.1 | 0.0 | -27.15 | 0 | 0 | 0 | 1.89 | -12.9 | -31.27 | -0.25 | -31.58 | -4.17 | 1.92 | -21.31 | -36.42 | 19.65 | -14.38 | -22.5 | 2.47 | 4.66 | -13.03 | 0.98 | 0.0 | -27.94 | 0.39 | -41.79 | -75.78 | 0.52 | -5.45 | -13.33 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.18 | 63.64 | 63.64 | -0.37 | -640.0 | -223.33 | 0.22 | -54.17 | -73.17 | -0.08 | 27.27 | 66.67 | -0.45 | -181.25 | -850.0 | 0.39 | 1.56 | 31.38 |
| 24Q1 (18) | 4.82 | -19.93 | -23.49 | 5.46 | 6.23 | -4.55 | 1.1 | -30.38 | -25.68 | 0 | 0 | 0 | 2.17 | -31.97 | -21.09 | -0.19 | 26.92 | 58.7 | 2.44 | -11.59 | -2.01 | 22.95 | -6.77 | 15.97 | 2.36 | -3.67 | -15.11 | 0.98 | 196.97 | -33.33 | 0.67 | -36.19 | -64.74 | 0.55 | -5.17 | -12.7 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.11 | 0.0 | -35.29 | -0.05 | -135.71 | -110.42 | 0.48 | -27.27 | -54.72 | -0.11 | 38.89 | 8.33 | -0.16 | -300.0 | -144.44 | 0.38 | -2.74 | 32.76 |
| 23Q4 (17) | 6.02 | 10.87 | 6.36 | 5.14 | -6.55 | 0.59 | 1.58 | -0.63 | 24.41 | 0 | 0 | 0 | 3.19 | 26.59 | -12.6 | -0.26 | -360.0 | 0.0 | 2.76 | -4.83 | -30.83 | 24.62 | -0.92 | -22.81 | 2.45 | -8.24 | -12.81 | 0.33 | -2.94 | -78.15 | 1.05 | -22.22 | -59.62 | 0.58 | 1.75 | -12.12 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.11 | 0.0 | -35.29 | 0.14 | -65.0 | -85.11 | 0.66 | -28.26 | -56.58 | -0.18 | -100.0 | -63.64 | -0.04 | -112.9 | -104.82 | 0.39 | 2.76 | 30.39 |
| 23Q3 (16) | 5.43 | 16.52 | 3.43 | 5.5 | -4.35 | 24.15 | 1.59 | 5.3 | 74.73 | 0 | 0 | 0 | 2.52 | -8.36 | -8.7 | 0.1 | 141.67 | 162.5 | 2.9 | -3.97 | 6.62 | 24.85 | -2.0 | 7.9 | 2.67 | -5.99 | 8.1 | 0.34 | -75.0 | -75.54 | 1.35 | -16.15 | -50.55 | 0.57 | -5.0 | -13.64 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.11 | 0.0 | -35.29 | 0.4 | 33.33 | -66.67 | 0.92 | 12.2 | -48.31 | -0.09 | 62.5 | -125.0 | 0.31 | 416.67 | -73.28 | 0.38 | 29.43 | 35.36 |
| 23Q2 (15) | 4.66 | -26.03 | -17.67 | 5.75 | 0.52 | 32.79 | 1.51 | 2.03 | 91.14 | 0 | 0 | 0 | 2.75 | 0.0 | -19.59 | -0.24 | 47.83 | -1300.0 | 3.02 | 21.29 | -9.85 | 25.36 | 28.11 | -16.89 | 2.84 | 2.16 | 44.9 | 1.36 | -7.48 | -17.07 | 1.61 | -15.26 | -32.07 | 0.6 | -4.76 | -13.04 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.11 | -35.29 | -35.29 | 0.3 | -37.5 | -77.94 | 0.82 | -22.64 | -57.73 | -0.24 | -100.0 | -166.67 | 0.06 | -83.33 | -95.28 | 0.30 | 2.63 | 9.18 |
| 23Q1 (14) | 6.3 | 11.31 | 14.75 | 5.72 | 11.94 | 40.2 | 1.48 | 16.54 | 32.14 | 0 | 0 | 0 | 2.75 | -24.66 | 2.61 | -0.46 | -76.92 | -1250.0 | 2.49 | -37.59 | -12.32 | 19.79 | -37.94 | -33.79 | 2.78 | -1.07 | 51.09 | 1.47 | -2.65 | -8.12 | 1.9 | -26.92 | -17.03 | 0.63 | -4.55 | -12.5 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 5.13 | 0.17 | 0.0 | 21.43 | 0.48 | -48.94 | -65.71 | 1.06 | -30.26 | -44.79 | -0.12 | -9.09 | -140.0 | 0.36 | -56.63 | -73.33 | 0.29 | -4.47 | 1.12 |
| 22Q4 (13) | 5.66 | 7.81 | 25.5 | 5.11 | 15.35 | 117.45 | 1.27 | 39.56 | -28.25 | 0 | 0 | 0 | 3.65 | 32.25 | 23.73 | -0.26 | -62.5 | -252.94 | 3.99 | 46.69 | 30.82 | 31.89 | 38.48 | -10.49 | 2.81 | 13.77 | 68.26 | 1.51 | 8.63 | 143.55 | 2.6 | -4.76 | 0.0 | 0.66 | 0.0 | -12.0 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 5.13 | 0.17 | 0.0 | 21.43 | 0.94 | -21.67 | -33.33 | 1.52 | -14.61 | -21.65 | -0.11 | -175.0 | 35.29 | 0.83 | -28.45 | -33.06 | 0.30 | 6.67 | 5.64 |
| 22Q3 (12) | 5.25 | -7.24 | 8.7 | 4.43 | 2.31 | 325.96 | 0.91 | 15.19 | -42.41 | 0 | 0 | 0 | 2.76 | -19.3 | 43.01 | -0.16 | -900.0 | -500.0 | 2.72 | -18.81 | 60.95 | 23.03 | -24.51 | 4.66 | 2.47 | 26.02 | 50.61 | 1.39 | -15.24 | 1163.64 | 2.73 | 15.19 | 18.7 | 0.66 | -4.35 | -13.16 | 6.64 | 0.0 | 0.0 | 0.41 | 0.0 | 5.13 | 0.17 | 0.0 | 21.43 | 1.2 | -11.76 | -3.23 | 1.78 | -8.25 | 0.56 | -0.04 | 55.56 | 78.95 | 1.16 | -8.66 | 10.48 | 0.28 | 4.4 | 5.75 |
| 22Q2 (11) | 5.66 | 3.1 | 15.75 | 4.33 | 6.13 | 276.52 | 0.79 | -29.46 | -31.9 | 0 | 0 | 0 | 3.42 | 27.61 | 76.29 | 0.02 | -50.0 | 115.38 | 3.35 | 17.96 | 90.34 | 30.51 | 2.06 | 29.84 | 1.96 | 6.52 | 34.25 | 1.64 | 2.5 | 1722.22 | 2.37 | 3.49 | 19.7 | 0.69 | -4.17 | -10.39 | 6.64 | 0.0 | 0.0 | 0.41 | 5.13 | 7.89 | 0.17 | 21.43 | -5.56 | 1.36 | -2.86 | 16.24 | 1.94 | 1.04 | 12.14 | -0.09 | -80.0 | 50.0 | 1.27 | -5.93 | 28.28 | 0.27 | -4.95 | 2.75 |
| 22Q1 (10) | 5.49 | 21.73 | -6.15 | 4.08 | 73.62 | 248.72 | 1.12 | -36.72 | 8.74 | 0 | 0 | 0 | 2.68 | -9.15 | 54.02 | 0.04 | -76.47 | -77.78 | 2.84 | -6.89 | 55.19 | 29.89 | -16.1 | 7.16 | 1.84 | 10.18 | 30.5 | 1.6 | 158.06 | 1677.78 | 2.29 | -11.92 | 6.51 | 0.72 | -4.0 | -7.69 | 6.64 | 0.0 | 0.0 | 0.39 | 0.0 | 2.63 | 0.14 | 0.0 | -22.22 | 1.4 | -0.71 | 7.69 | 1.92 | -1.03 | 3.23 | -0.05 | 70.59 | 68.75 | 1.35 | 8.87 | 18.42 | 0.29 | -0.2 | 5.72 |
| 21Q4 (9) | 4.51 | -6.63 | -27.26 | 2.35 | 125.96 | 167.05 | 1.77 | 12.03 | 785.0 | 0 | 0 | 0 | 2.95 | 52.85 | 42.51 | 0.17 | 325.0 | -34.62 | 3.05 | 80.47 | 83.73 | 35.63 | 61.92 | 33.29 | 1.67 | 1.83 | 21.9 | 0.62 | 463.64 | 416.67 | 2.6 | 13.04 | 4.42 | 0.75 | -1.32 | -7.41 | 6.64 | 0.0 | 0.0 | 0.39 | 0.0 | 2.63 | 0.14 | 0.0 | -22.22 | 1.41 | 13.71 | -2.76 | 1.94 | 9.6 | -3.48 | -0.17 | 10.53 | -21.43 | 1.24 | 18.1 | -5.34 | 0.29 | 6.79 | 7.52 |
| 21Q3 (8) | 4.83 | -1.23 | -20.82 | 1.04 | -9.57 | -7.14 | 1.58 | 36.21 | 5166.67 | 0 | 0 | 0 | 1.93 | -0.52 | 10.92 | 0.04 | 130.77 | -42.86 | 1.69 | -3.98 | -9.63 | 22.01 | -6.35 | -29.4 | 1.64 | 12.33 | 29.13 | 0.11 | 22.22 | 22.22 | 2.3 | 16.16 | 3.6 | 0.76 | -1.3 | -3.8 | 6.64 | 0.0 | 0.0 | 0.39 | 2.63 | 2.63 | 0.14 | -22.22 | -22.22 | 1.24 | 5.98 | 5.08 | 1.77 | 2.31 | 1.72 | -0.19 | -5.56 | 5.0 | 1.05 | 6.06 | 7.14 | 0.27 | 1.43 | 3.48 |
| 21Q2 (7) | 4.89 | -16.41 | -23.11 | 1.15 | -1.71 | 10.58 | 1.16 | 12.62 | 0 | 0 | 0 | 0 | 1.94 | 11.49 | 92.08 | -0.13 | -172.22 | 13.33 | 1.76 | -3.83 | 23.08 | 23.50 | -15.77 | 0 | 1.46 | 3.55 | 151.72 | 0.09 | 0.0 | -10.0 | 1.98 | -7.91 | 69.23 | 0.77 | -1.28 | 3750.0 | 6.64 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.17 | -10.0 | 5.41 | 1.73 | -6.99 | 3.59 | -0.18 | -12.5 | 28.0 | 0.99 | -13.16 | 15.12 | 0.26 | -2.2 | 257.34 |
| 21Q1 (6) | 5.85 | -5.65 | -12.43 | 1.17 | 32.95 | 10.38 | 1.03 | 415.0 | 0 | 0 | 0 | 0 | 1.74 | -15.94 | 25.18 | 0.18 | -30.77 | 228.57 | 1.83 | 10.24 | -2.14 | 27.90 | 4.36 | 0 | 1.41 | 2.92 | 147.37 | 0.09 | -25.0 | 12.5 | 2.15 | -13.65 | 190.54 | 0.78 | -3.7 | 2500.0 | 6.64 | 0.0 | 0.0 | 0.38 | 0.0 | 111.11 | 0.18 | 0.0 | 157.14 | 1.3 | -10.34 | -17.2 | 1.86 | -7.46 | 2.2 | -0.16 | -14.29 | 20.0 | 1.14 | -12.98 | -16.79 | 0.27 | 1.5 | 244.03 |
| 20Q4 (5) | 6.2 | 1.64 | -15.88 | 0.88 | -21.43 | -16.19 | 0.2 | 566.67 | 0 | 0 | 0 | 0 | 2.07 | 18.97 | 11.29 | 0.26 | 271.43 | 18.18 | 1.66 | -11.23 | -30.54 | 26.73 | -14.23 | 0 | 1.37 | 7.87 | 185.42 | 0.12 | 33.33 | 20.0 | 2.49 | 12.16 | 0 | 0.81 | 2.53 | 2600.0 | 6.64 | 0.0 | 0.0 | 0.38 | 0.0 | 111.11 | 0.18 | 0.0 | 157.14 | 1.45 | 22.88 | -47.84 | 2.01 | 15.52 | -33.44 | -0.14 | 30.0 | 22.22 | 1.31 | 33.67 | -49.62 | 0.27 | 2.78 | 246.09 |
| 20Q3 (4) | 6.1 | -4.09 | 0.0 | 1.12 | 7.69 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.74 | 72.28 | 0.0 | 0.07 | 146.67 | 0.0 | 1.87 | 30.77 | 0.0 | 31.17 | 0 | 0.0 | 1.27 | 118.97 | 0.0 | 0.09 | -10.0 | 0.0 | 2.22 | 89.74 | 0.0 | 0.79 | 3850.0 | 0.0 | 6.64 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 1.18 | 6.31 | 0.0 | 1.74 | 4.19 | 0.0 | -0.2 | 20.0 | 0.0 | 0.98 | 13.95 | 0.0 | 0.26 | 250.26 | 0.0 |
