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) | 2.26 | -78.19 | 0 | 0 | 0 | 0 | 0 | 0 | 10.23 | -13.31 | 2.18 | -26.35 | 1.65 | -10.81 | 16.13 | 2.88 | 1.81 | -6.7 | 0 | 0 | 0 | 0 | 0.09 | -18.18 | 4.25 | 3.16 | 0.63 | 90.91 | 0 | 0 | 5.31 | 14.44 | 5.93 | 19.32 | -0.65 | 0 | 4.66 | 0.22 | 0.00 | 0 |
| 2022 (9) | 10.36 | 81.44 | 0 | 0 | 0 | 0 | 0 | 0 | 11.8 | 11.85 | 2.96 | 7.25 | 1.85 | 1.09 | 15.68 | -9.62 | 1.94 | 8.99 | 0 | 0 | 0 | 0 | 0.11 | 57.14 | 4.12 | 12.26 | 0.33 | 560.0 | 0 | 0 | 4.64 | 52.13 | 4.97 | 59.81 | 0.01 | 0.0 | 4.65 | 51.96 | 0.00 | 0 |
| 2021 (8) | 5.71 | 126.59 | 0.68 | 0 | 0 | 0 | 0 | 0 | 10.55 | 65.88 | 2.76 | 101.46 | 1.83 | 24.49 | 17.35 | -24.95 | 1.78 | 125.32 | 0 | 0 | 0 | 0 | 0.07 | 40.0 | 3.67 | 0.0 | 0.05 | 0 | 0 | 0 | 3.05 | 475.47 | 3.11 | 486.79 | 0.01 | 0.0 | 3.06 | 466.67 | 0.00 | 0 |
| 2020 (7) | 2.52 | 144.66 | 0 | 0 | 0 | 0 | 0 | 0 | 6.36 | 58.6 | 1.37 | 242.5 | 1.47 | 107.04 | 23.11 | 30.54 | 0.79 | 19.7 | 0 | 0 | 0 | 0 | 0.05 | 66.67 | 3.67 | 0.0 | 0 | 0 | 0 | 0 | 0.53 | 0 | 0.53 | 0 | 0.01 | 0.0 | 0.54 | 0 | 0.00 | 0 |
| 2019 (6) | 1.03 | 3.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.01 | 63.01 | 0.4 | 0 | 0.71 | 51.06 | 17.71 | -7.33 | 0.66 | 57.14 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 3.67 | 10.54 | 0 | 0 | 0 | 0 | -2.47 | 0 | -2.47 | 0 | 0.01 | -50.0 | -2.46 | 0 | 0.00 | 0 |
| 2018 (5) | 1.0 | 66.67 | 0.19 | 216.67 | 0 | 0 | 0 | 0 | 2.46 | 53.75 | -0.11 | 0 | 0.47 | 104.35 | 19.11 | 32.91 | 0.42 | -4.55 | 0 | 0 | 0 | 0 | 0.02 | 0 | 3.32 | 19.0 | 0 | 0 | 0 | 0 | -2.87 | 0 | -2.87 | 0 | 0.02 | -33.33 | -2.85 | 0 | 0.00 | 0 |
| 2017 (4) | 0.6 | -22.08 | 0.06 | 0 | 0 | 0 | 0 | 0 | 1.6 | 0 | -0.48 | 0 | 0.23 | -42.5 | 14.37 | 0 | 0.44 | 4.76 | 0 | 0 | 0 | 0 | 0 | 0 | 2.79 | 0.0 | 0 | 0 | 0 | 0 | -2.77 | 0 | -2.77 | 0 | 0.03 | 200.0 | -2.74 | 0 | 0.00 | 0 |
| 2016 (3) | 0.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.4 | 0 | 0.00 | 0 | 0.42 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 2.79 | 0 | 0 | 0 | 0 | 0 | -2.29 | 0 | -2.29 | 0 | 0.01 | 0 | -2.28 | 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) | 4.48 | 19.79 | 67.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.21 | -9.05 | -21.91 | 0.23 | -20.69 | -62.3 | 1.54 | -1.28 | -18.95 | 16.21 | 5.16 | -13.4 | 1.44 | 9.09 | -24.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -21.43 | 120.0 | 4.28 | 0.23 | 2.15 | 0.84 | 0.0 | 33.33 | 0 | 0 | 0 | 4.75 | 5.09 | 0.85 | 5.59 | 4.29 | 4.68 | -0.33 | 23.26 | -3400.0 | 4.42 | 8.07 | -6.36 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.74 | 49.6 | -32.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.43 | 9.46 | -5.45 | 0.29 | -27.5 | -50.85 | 1.56 | 3.31 | -9.3 | 15.42 | 4.74 | -9.21 | 1.32 | -6.38 | -27.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | 55.56 | 75.0 | 4.27 | 0.23 | 2.15 | 0.84 | 33.33 | 33.33 | 0 | 0 | 0 | 4.52 | 1.8 | 10.24 | 5.36 | 5.72 | 13.32 | -0.43 | 20.37 | -4400.0 | 4.09 | 4.87 | -0.49 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.5 | 10.62 | -76.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.22 | -15.91 | 1.37 | 0.4 | -32.2 | 2.56 | 1.51 | -8.48 | 12.69 | 14.72 | -8.75 | 18.62 | 1.41 | -22.1 | -17.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 0.0 | -18.18 | 4.26 | 0.24 | 3.15 | 0.63 | 0.0 | 90.91 | 0 | 0 | 0 | 4.44 | -16.38 | 16.54 | 5.07 | -14.5 | 22.76 | -0.54 | 16.92 | -5500.0 | 3.9 | -16.31 | 2.09 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.26 | -15.67 | -78.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.64 | -6.71 | 3.12 | 0.59 | -3.28 | 11.32 | 1.65 | -13.16 | -10.81 | 16.13 | -13.84 | 2.88 | 1.81 | -5.24 | -6.7 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | 80.0 | -18.18 | 4.25 | 1.43 | 3.16 | 0.63 | 0.0 | 90.91 | 0 | 0 | 0 | 5.31 | 12.74 | 14.44 | 5.93 | 11.05 | 19.32 | -0.65 | -6600.0 | -6600.0 | 4.66 | -1.27 | 0.22 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.68 | -51.45 | -74.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.83 | 10.12 | 0.71 | 0.61 | 3.39 | -15.28 | 1.9 | 10.47 | -5.94 | 18.72 | 10.25 | 15.1 | 1.91 | 4.37 | -6.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | -37.5 | -28.57 | 4.19 | 0.24 | 2.7 | 0.63 | 0.0 | 90.91 | 0 | 0 | 0 | 4.71 | 14.88 | 14.88 | 5.34 | 12.9 | 20.54 | 0.01 | 0.0 | 0.0 | 4.72 | 14.84 | 14.84 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.52 | -48.84 | -48.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.57 | 17.35 | -20.68 | 0.59 | 51.28 | -29.76 | 1.72 | 28.36 | -24.56 | 16.98 | 36.85 | -9.0 | 1.83 | 7.02 | -20.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -27.27 | -20.0 | 4.18 | 1.21 | 3.47 | 0.63 | 90.91 | 90.91 | 0 | 0 | 0 | 4.1 | 7.61 | 20.94 | 4.73 | 14.53 | 27.49 | 0.01 | 0.0 | 0.0 | 4.11 | 7.59 | 20.88 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.79 | 4.15 | 76.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.19 | -14.45 | -31.35 | 0.39 | -26.42 | -55.17 | 1.34 | -27.57 | -23.86 | 12.41 | -20.86 | -19.7 | 1.71 | -11.86 | -14.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | -8.33 | 4.13 | 0.24 | 12.53 | 0.33 | 0.0 | 560.0 | 0 | 0 | 0 | 3.81 | -17.89 | 35.11 | 4.13 | -16.9 | 43.4 | 0.01 | 0.0 | 0.0 | 3.82 | -17.85 | 34.98 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.36 | -0.67 | 81.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.56 | -8.9 | -19.5 | 0.53 | -26.39 | -40.45 | 1.85 | -8.42 | 1.09 | 15.68 | -3.6 | -9.7 | 1.94 | -5.37 | 8.99 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 57.14 | 57.14 | 4.12 | 0.98 | 12.26 | 0.33 | 0.0 | 560.0 | 0 | 0 | 0 | 4.64 | 13.17 | 52.13 | 4.97 | 12.19 | 59.81 | 0.01 | 0.0 | 0.0 | 4.65 | 13.14 | 51.96 | 0.00 | 0 | 0 |
| 22Q3 (12) | 10.43 | -2.71 | 134.91 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.81 | -13.27 | 7.66 | 0.72 | -14.29 | -1.37 | 2.02 | -11.4 | 32.03 | 16.26 | -12.83 | 1.41 | 2.05 | -10.87 | 11.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | 16.67 | 4.08 | 0.99 | 11.17 | 0.33 | 0.0 | 560.0 | 0 | 0 | 0 | 4.1 | 20.94 | 89.81 | 4.43 | 19.41 | 99.55 | 0.01 | 0.0 | 0.0 | 4.11 | 20.88 | 89.4 | 0.00 | 0 | 0 |
| 22Q2 (11) | 10.72 | 75.16 | 208.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | 1.57 | 34.44 | 0.84 | -3.45 | 37.7 | 2.28 | 29.55 | 30.29 | 18.66 | 20.75 | -7.99 | 2.3 | 15.58 | 94.92 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -16.67 | 66.67 | 4.04 | 10.08 | 10.08 | 0.33 | 560.0 | 560.0 | 0 | 0 | 0 | 3.39 | 20.21 | 137.06 | 3.71 | 28.82 | 148.99 | 0.01 | 0.0 | 0.0 | 3.4 | 20.14 | 136.11 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.12 | 7.18 | 101.98 | 0.24 | -64.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.19 | 0.31 | 36.32 | 0.87 | -2.25 | 64.15 | 1.76 | -3.83 | 15.79 | 15.45 | -11.0 | -11.66 | 1.99 | 11.8 | 131.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 71.43 | 71.43 | 3.67 | 0.0 | 0.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 2.82 | -7.54 | 220.45 | 2.88 | -7.4 | 227.27 | 0.01 | 0.0 | 0.0 | 2.83 | -7.52 | 217.98 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.71 | 28.6 | 126.59 | 0.68 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.18 | 21.84 | 45.87 | 0.89 | 21.92 | 89.36 | 1.83 | 19.61 | 24.49 | 17.36 | 8.26 | -25.0 | 1.78 | -3.26 | 125.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | 40.0 | 3.67 | 0.0 | 0.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 3.05 | 41.2 | 475.47 | 3.11 | 40.09 | 486.79 | 0.01 | 0.0 | 0.0 | 3.06 | 41.01 | 466.67 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.44 | 27.59 | 71.43 | 0.51 | 325.0 | -13.56 | 0 | 0 | 0 | 0 | 0 | 0 | 2.61 | 8.3 | 53.53 | 0.73 | 19.67 | 82.5 | 1.53 | -12.57 | 29.66 | 16.04 | -20.91 | -43.32 | 1.84 | 55.93 | 135.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 50.0 | 3.67 | 0.0 | 0.0 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 2.16 | 51.05 | 3500.0 | 2.22 | 48.99 | 3600.0 | 0.01 | 0.0 | 0.0 | 2.17 | 50.69 | 3000.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.48 | 14.85 | 72.28 | 0.12 | 0 | -83.78 | 0 | 0 | 0 | 0 | 0 | 0 | 2.41 | 2.99 | -2.43 | 0.61 | 15.09 | 22.0 | 1.75 | 15.13 | 90.22 | 20.28 | 15.93 | 0 | 1.18 | 37.21 | 37.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 20.0 | 3.67 | 0.0 | 0.0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 1.43 | 62.5 | 520.59 | 1.49 | 69.32 | 538.24 | 0.01 | 0.0 | 0.0 | 1.44 | 61.8 | 536.36 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.03 | 20.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.34 | 7.34 | 0 | 0.53 | 12.77 | 0 | 1.52 | 3.4 | 0 | 17.49 | -24.44 | 0 | 0.86 | 8.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | 40.0 | 0 | 3.67 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.88 | 66.04 | 0 | 0.88 | 66.04 | 0 | 0.01 | 0.0 | 0 | 0.89 | 64.81 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.52 | -2.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.18 | 28.24 | 0 | 0.47 | 17.5 | 0 | 1.47 | 24.58 | 0 | 23.15 | -18.19 | 0 | 0.79 | 1.28 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.05 | 25.0 | 0 | 3.67 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.53 | 783.33 | 0 | 0.53 | 783.33 | 0 | 0.01 | 0.0 | 0 | 0.54 | 671.43 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.59 | 28.22 | 0.0 | 0.59 | -20.27 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 1.7 | -31.17 | 0.0 | 0.4 | -20.0 | 0.0 | 1.18 | 28.26 | 0.0 | 28.30 | 0 | 0.0 | 0.78 | -9.3 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -20.0 | 0.0 | 3.67 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.06 | 117.65 | 0.0 | 0.06 | 117.65 | 0.0 | 0.01 | 0.0 | 0.0 | 0.07 | 121.21 | 0.0 | 0.00 | 0 | 0.0 |
