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) | 4.82 | 13.95 | 0.57 | -86.56 | 1.08 | -42.25 | 0 | 0 | 13.1 | -10.03 | 1.1 | -45.0 | 2.36 | -9.58 | 18.02 | 0.5 | 14.23 | -17.36 | 0 | 0 | 1.34 | 8.94 | 0.02 | 100.0 | 2.47 | 7.39 | 1.13 | 21.51 | 0.04 | -20.0 | 4.21 | -0.94 | 5.38 | 3.07 | -0.06 | 0 | 4.15 | -1.43 | 0.00 | 0 |
| 2022 (9) | 4.23 | 11.02 | 4.24 | 76.67 | 1.87 | 18600.0 | 0 | 0 | 14.56 | 16.39 | 2.0 | 65.29 | 2.61 | 44.2 | 17.93 | 23.9 | 17.22 | 49.48 | 0 | 0 | 1.23 | -61.56 | 0.01 | 0.0 | 2.3 | 7.48 | 0.93 | 14.81 | 0.05 | 66.67 | 4.25 | 40.26 | 5.22 | 34.88 | -0.04 | 0 | 4.21 | 41.28 | 0.00 | 0 |
| 2021 (8) | 3.81 | 524.59 | 2.4 | 7.62 | 0.01 | 0 | 0 | 0 | 12.51 | 29.1 | 1.21 | 63.51 | 1.81 | -47.08 | 14.47 | -59.01 | 11.52 | 101.05 | 0 | 0 | 3.2 | 0 | 0.01 | 0.0 | 2.14 | 1.9 | 0.81 | 10.96 | 0.03 | -25.0 | 3.03 | 25.21 | 3.87 | 20.94 | -0.05 | 0 | 2.98 | 24.69 | 0.00 | 0 |
| 2020 (7) | 0.61 | -65.92 | 2.23 | 430.95 | 0 | 0 | 0 | 0 | 9.69 | 24.39 | 0.74 | -21.28 | 3.42 | 96.55 | 35.29 | 58.01 | 5.73 | 3.24 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 2.1 | 16.02 | 0.73 | 14.06 | 0.04 | 33.33 | 2.42 | 12.56 | 3.2 | 13.88 | -0.03 | 0 | 2.39 | 13.27 | 0.00 | 0 |
| 2019 (6) | 1.79 | -34.91 | 0.42 | -76.67 | 0 | 0 | 0 | 0 | 7.79 | 24.24 | 0.94 | 4.44 | 1.74 | 17.57 | 22.34 | -5.37 | 5.55 | 26.14 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 1.81 | 0.0 | 0.64 | 16.36 | 0.03 | 0 | 2.15 | 27.98 | 2.81 | 26.01 | -0.04 | 0 | 2.11 | 27.88 | 0.00 | 0 |
| 2018 (5) | 2.75 | 74.05 | 1.8 | 125.0 | 0 | 0 | 0 | 0 | 6.27 | -8.47 | 0.9 | 100.0 | 1.48 | 26.5 | 23.60 | 38.2 | 4.4 | 141.76 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 1.81 | 0.0 | 0.55 | 10.0 | 0 | 0 | 1.68 | 57.01 | 2.23 | 42.04 | -0.03 | 0 | 1.65 | 55.66 | 0.00 | 0 |
| 2017 (4) | 1.58 | -12.71 | 0.8 | 207.69 | 0 | 0 | 0 | 0 | 6.85 | 42.41 | 0.45 | 60.71 | 1.17 | 28.57 | 17.08 | -9.72 | 1.82 | -21.55 | 0 | 0 | 0.01 | 0.0 | 0.02 | 0 | 1.81 | 0.0 | 0.5 | 4.17 | 0 | 0 | 1.07 | 37.18 | 1.57 | 24.6 | -0.01 | 0 | 1.06 | 37.66 | 0.00 | 0 |
| 2016 (3) | 1.81 | 1.69 | 0.26 | -35.0 | 0 | 0 | 0 | 0 | 4.81 | -14.11 | 0.28 | 0 | 0.91 | -49.44 | 18.92 | -41.14 | 2.32 | -13.11 | 0 | 0 | 0.01 | -95.65 | 0 | 0 | 1.81 | 0.0 | 0.48 | 0.0 | 0 | 0 | 0.78 | -31.58 | 1.26 | -22.22 | -0.01 | 0 | 0.77 | -35.83 | 0.00 | 0 |
| 2015 (2) | 1.78 | -9.18 | 0.4 | 33.33 | 0.09 | 12.5 | 0.3 | 0 | 5.6 | 0 | -0.04 | 0 | 1.8 | -28.29 | 32.14 | 0 | 2.67 | 36.22 | 0 | 0 | 0.23 | -28.12 | 0 | 0 | 1.81 | 0.0 | 0.48 | 11.63 | 0 | 0 | 1.14 | -14.29 | 1.62 | -7.95 | 0.06 | 0 | 1.2 | -8.4 | 0.18 | -20.83 |
| 2014 (1) | 1.96 | 0 | 0.3 | 0 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.51 | 0 | 0.00 | 0 | 1.96 | 0 | 0 | 0 | 0.32 | 0 | 0 | 0 | 1.81 | 0 | 0.43 | 0 | 0 | 0 | 1.33 | 0 | 1.76 | 0 | -0.02 | 0 | 1.31 | 0 | 0.22 | 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) | 5.8 | -14.45 | 26.09 | 0.8 | 14.29 | -67.08 | 0.25 | 47.06 | -81.88 | 0 | 0 | 0 | 3.64 | -8.08 | 2.54 | 0.15 | -75.0 | -61.54 | 2.27 | 24.04 | -27.71 | 16.04 | 23.25 | -30.52 | 12.84 | 1.58 | -16.35 | 0 | 0 | 0 | 1.1 | -7.56 | -18.52 | 0.01 | -50.0 | -50.0 | 2.69 | 0.0 | 11.62 | 1.24 | 0.0 | 9.73 | 0.06 | 0.0 | 50.0 | 4.74 | 3.27 | 17.33 | 6.04 | 2.55 | 16.15 | 0 | 100.0 | 100.0 | 4.74 | 3.95 | 18.2 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.78 | 10.24 | 116.61 | 0.7 | 100.0 | -85.48 | 0.17 | -80.23 | -87.68 | 0 | 0 | 0 | 3.96 | 7.9 | 21.85 | 0.6 | 33.33 | 150.0 | 1.83 | 34.56 | -54.93 | 13.02 | 27.76 | -54.86 | 12.64 | -1.02 | -21.0 | 0 | 0 | 0 | 1.19 | -6.3 | -12.5 | 0.02 | 0.0 | 100.0 | 2.69 | 6.32 | 11.62 | 1.24 | 9.73 | 9.73 | 0.06 | 50.0 | 50.0 | 4.59 | -1.5 | 26.1 | 5.89 | 1.03 | 22.45 | -0.03 | 0.0 | 57.14 | 4.56 | -1.51 | 27.73 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.15 | 27.59 | 70.83 | 0.35 | -38.6 | -92.03 | 0.86 | -20.37 | -37.23 | 0 | 0 | 0 | 3.67 | 27.43 | 7.0 | 0.45 | 164.71 | 50.0 | 1.36 | -42.37 | -57.76 | 10.19 | -43.41 | -54.09 | 12.77 | -10.26 | -21.51 | 0 | 0 | 0 | 1.27 | -5.22 | 3.25 | 0.02 | 0.0 | 100.0 | 2.53 | 2.43 | 5.42 | 1.13 | 0.0 | 21.51 | 0.04 | 0.0 | -20.0 | 4.66 | 10.69 | 29.81 | 5.83 | 8.36 | 27.57 | -0.03 | 50.0 | 0.0 | 4.63 | 11.57 | 30.06 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.82 | 4.78 | 13.95 | 0.57 | -76.54 | -86.56 | 1.08 | -21.74 | -42.25 | 0 | 0 | 0 | 2.88 | -18.87 | -14.54 | 0.17 | -56.41 | 525.0 | 2.36 | -24.84 | -9.58 | 18.00 | -22.03 | 0.42 | 14.23 | -7.3 | -17.36 | 0 | 0 | 0 | 1.34 | -0.74 | 8.94 | 0.02 | 0.0 | 100.0 | 2.47 | 2.49 | 7.39 | 1.13 | 0.0 | 21.51 | 0.04 | 0.0 | -20.0 | 4.21 | 4.21 | -0.94 | 5.38 | 3.46 | 3.07 | -0.06 | -100.0 | -50.0 | 4.15 | 3.49 | -1.43 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.6 | 46.96 | 11.65 | 2.43 | -49.59 | -46.12 | 1.38 | 0.0 | -28.5 | 0 | 0 | 0 | 3.55 | 9.23 | -11.91 | 0.39 | 62.5 | -35.0 | 3.14 | -22.66 | -42.91 | 23.09 | -19.93 | -42.66 | 15.35 | -4.06 | -16.8 | 0 | 0 | 0 | 1.35 | -0.74 | 9.76 | 0.02 | 100.0 | 0.0 | 2.41 | 0.0 | 5.24 | 1.13 | 0.0 | 21.51 | 0.04 | 0.0 | -20.0 | 4.04 | 10.99 | -5.16 | 5.2 | 8.11 | -0.76 | -0.03 | 57.14 | -50.0 | 4.01 | 12.32 | -5.42 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.13 | -13.06 | -14.48 | 4.82 | 9.79 | 181.87 | 1.38 | 0.73 | -32.68 | 0 | 0 | 0 | 3.25 | -5.25 | -11.68 | 0.24 | -20.0 | -57.89 | 4.06 | 26.09 | 27.27 | 28.84 | 29.94 | 15.7 | 16.0 | -1.66 | -8.73 | 0 | 0 | 0 | 1.36 | 10.57 | 10.57 | 0.01 | 0.0 | -50.0 | 2.41 | 0.42 | 6.64 | 1.13 | 21.51 | 21.51 | 0.04 | -20.0 | -20.0 | 3.64 | 1.39 | -0.55 | 4.81 | 5.25 | 3.66 | -0.07 | -133.33 | -133.33 | 3.57 | 0.28 | -1.65 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.6 | -14.89 | 20.0 | 4.39 | 3.54 | 54.04 | 1.37 | -26.74 | 0 | 0 | 0 | 0 | 3.43 | 1.78 | -1.44 | 0.3 | 850.0 | -65.52 | 3.22 | 23.37 | 65.13 | 22.19 | 23.8 | 57.96 | 16.27 | -5.52 | 12.99 | 0 | 0 | 0 | 1.23 | 0.0 | -61.32 | 0.01 | 0.0 | -50.0 | 2.4 | 4.35 | 6.19 | 0.93 | 0.0 | 14.81 | 0.05 | 0.0 | 66.67 | 3.59 | -15.53 | 11.49 | 4.57 | -12.45 | 12.29 | -0.03 | 25.0 | -200.0 | 3.56 | -15.44 | 10.9 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.23 | 2.67 | 11.02 | 4.24 | -5.99 | 76.67 | 1.87 | -3.11 | 18600.0 | 0 | 0 | 0 | 3.37 | -16.38 | 36.44 | -0.04 | -106.67 | -150.0 | 2.61 | -52.55 | 44.2 | 17.93 | -55.48 | 23.7 | 17.22 | -6.67 | 49.48 | 0 | 0 | 0 | 1.23 | 0.0 | -61.56 | 0.01 | -50.0 | 0.0 | 2.3 | 0.44 | 7.48 | 0.93 | 0.0 | 14.81 | 0.05 | 0.0 | 66.67 | 4.25 | -0.23 | 40.26 | 5.22 | -0.38 | 34.88 | -0.04 | -100.0 | 20.0 | 4.21 | -0.71 | 41.28 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.12 | 12.57 | -4.41 | 4.51 | 163.74 | 0 | 1.93 | -5.85 | 9550.0 | 0 | 0 | 0 | 4.03 | 9.51 | 27.13 | 0.6 | 5.26 | 36.36 | 5.5 | 72.41 | 233.33 | 40.26 | 61.56 | 213.81 | 18.45 | 5.25 | 147.65 | 0 | 0 | 0 | 1.23 | 0.0 | -62.04 | 0.02 | 0.0 | 100.0 | 2.29 | 1.33 | 9.05 | 0.93 | 0.0 | 14.81 | 0.05 | 0.0 | 66.67 | 4.26 | 16.39 | 43.92 | 5.24 | 12.93 | 37.89 | -0.02 | 33.33 | 66.67 | 4.24 | 16.8 | 46.21 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.66 | 22.0 | -35.56 | 1.71 | -40.0 | 0 | 2.05 | 0 | 10150.0 | 0 | 0 | 0 | 3.68 | 5.75 | -22.69 | 0.57 | -34.48 | 35.71 | 3.19 | 63.59 | 66.15 | 24.92 | 77.39 | 53.3 | 17.53 | 21.74 | 202.24 | 0 | 0 | 0 | 1.23 | -61.32 | -61.92 | 0.02 | 0.0 | 100.0 | 2.26 | 0.0 | 7.62 | 0.93 | 14.81 | 27.4 | 0.05 | 66.67 | 25.0 | 3.66 | 13.66 | 18.06 | 4.64 | 14.0 | 19.59 | -0.03 | -200.0 | 50.0 | 3.63 | 13.08 | 19.41 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.0 | -21.26 | 43.54 | 2.85 | 18.75 | 46.91 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 3.48 | 40.89 | 66.51 | 0.87 | 987.5 | 222.22 | 1.95 | 7.73 | 16.77 | 14.05 | -3.05 | -16.63 | 14.4 | 25.0 | 127.49 | 0 | 0 | 0 | 3.18 | -0.62 | 736.84 | 0.02 | 100.0 | 100.0 | 2.26 | 5.61 | 7.62 | 0.81 | 0.0 | 10.96 | 0.03 | 0.0 | -25.0 | 3.22 | 6.27 | 20.15 | 4.07 | 5.17 | 17.63 | -0.01 | 80.0 | 80.0 | 3.21 | 7.72 | 22.05 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.81 | -11.6 | 524.59 | 2.4 | 0 | 7.62 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 2.47 | -22.08 | -13.03 | 0.08 | -81.82 | -55.56 | 1.81 | 9.7 | -47.08 | 14.49 | 12.95 | -58.94 | 11.52 | 54.63 | 101.05 | 0 | 0 | 0 | 3.2 | -1.23 | 0 | 0.01 | 0.0 | 0.0 | 2.14 | 1.9 | 1.9 | 0.81 | 0.0 | 10.96 | 0.03 | 0.0 | -25.0 | 3.03 | 2.36 | 25.21 | 3.87 | 1.84 | 20.94 | -0.05 | 16.67 | -66.67 | 2.98 | 2.76 | 24.69 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.31 | -24.12 | 229.01 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 3.17 | -33.4 | 49.53 | 0.44 | 4.76 | 340.0 | 1.65 | -14.06 | -31.54 | 12.83 | -21.08 | -52.56 | 7.45 | 28.45 | 33.27 | 0 | 0 | 0 | 3.24 | 0.31 | 0 | 0.01 | 0.0 | -50.0 | 2.1 | 0.0 | 16.02 | 0.81 | 10.96 | 10.96 | 0.03 | -25.0 | -25.0 | 2.96 | -4.52 | 32.74 | 3.8 | -2.06 | 26.25 | -0.06 | 0.0 | -20.0 | 2.9 | -4.61 | 33.03 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.68 | 171.77 | 317.65 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 4.76 | 127.75 | 66.43 | 0.42 | 55.56 | 68.0 | 1.92 | 14.97 | -15.04 | 16.26 | -3.53 | 0 | 5.8 | -8.37 | 12.84 | 0 | 0 | 0 | 3.23 | 750.0 | 0 | 0.01 | 0.0 | -50.0 | 2.1 | 0.0 | 16.02 | 0.73 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 3.1 | 15.67 | 44.86 | 3.88 | 12.14 | 33.33 | -0.06 | -20.0 | 0.0 | 3.04 | 15.59 | 46.15 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.09 | 242.62 | 7.18 | 1.94 | -13.0 | 55.2 | 0.02 | 0 | 0 | 0 | 0 | 0 | 2.09 | -26.41 | 11.76 | 0.27 | 50.0 | 28.57 | 1.67 | -51.17 | 20.14 | 16.85 | -52.25 | 0 | 6.33 | 10.47 | 17.88 | 0 | 0 | 0 | 0.38 | 0 | 0 | 0.01 | 0.0 | -50.0 | 2.1 | 0.0 | 16.02 | 0.73 | 0.0 | 14.06 | 0.04 | 0.0 | 33.33 | 2.68 | 10.74 | 13.56 | 3.46 | 8.12 | 14.19 | -0.05 | -66.67 | 0.0 | 2.63 | 10.04 | 13.85 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.61 | -53.44 | -65.92 | 2.23 | -24.41 | 430.95 | 0 | 0 | 0 | 0 | 0 | 0 | 2.84 | 33.96 | 37.86 | 0.18 | 80.0 | -21.74 | 3.42 | 41.91 | 96.55 | 35.29 | 30.49 | 0 | 5.73 | 2.5 | 3.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 2.1 | 16.02 | 16.02 | 0.73 | 0.0 | 14.06 | 0.04 | 0.0 | 33.33 | 2.42 | 8.52 | 12.56 | 3.2 | 6.31 | 13.88 | -0.03 | 40.0 | 25.0 | 2.39 | 9.63 | 13.27 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.31 | -3.68 | 0.0 | 2.95 | 78.79 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 2.12 | -25.87 | 0.0 | 0.1 | -60.0 | 0.0 | 2.41 | 6.64 | 0.0 | 27.05 | 0 | 0.0 | 5.59 | 8.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2.23 | 4.21 | 0.0 | 3.01 | 3.44 | 0.0 | -0.05 | 16.67 | 0.0 | 2.18 | 4.81 | 0.0 | 0.00 | 0 | 0.0 |
