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) | 6.3 | 75.98 | 0 | 0 | 0.33 | 0.0 | 0 | 0 | 33.63 | 1.2 | 1.15 | -32.75 | 4.26 | 19.66 | 12.67 | 18.24 | 4.17 | -40.6 | 0 | 0 | 3.95 | 58.63 | 0.01 | 0.0 | 3.5 | 16.67 | 0.83 | 25.76 | 0 | 0 | 4.27 | 4.66 | 5.11 | 7.81 | 0 | 0 | 4.27 | 4.66 | 0.00 | 0 |
| 2022 (9) | 3.58 | 98.89 | 2.11 | -39.89 | 0.33 | -45.0 | 0 | 0 | 33.23 | 84.71 | 1.71 | 248.98 | 3.56 | 65.58 | 10.71 | -10.36 | 7.02 | -15.11 | 0 | 0 | 2.49 | -22.67 | 0.01 | -50.0 | 3.0 | 9.49 | 0.66 | 8.2 | 0 | 0 | 4.08 | 60.63 | 4.74 | 50.48 | 0 | 0 | 4.08 | 60.63 | 0.00 | 0 |
| 2021 (8) | 1.8 | 74.76 | 3.51 | 37.65 | 0.6 | 81.82 | 0 | 0 | 17.99 | 32.09 | 0.49 | 88.46 | 2.15 | 22.86 | 11.95 | -6.99 | 8.27 | 101.22 | 0 | 0 | 3.22 | 2.22 | 0.02 | 100.0 | 2.74 | 10.48 | 0.61 | 5.17 | 0 | 0 | 2.54 | 15.45 | 3.15 | 12.9 | 0 | 0 | 2.54 | 15.45 | 0.00 | 0 |
| 2020 (7) | 1.03 | -57.96 | 2.55 | -35.44 | 0.33 | 0.0 | 0 | 0 | 13.62 | -34.64 | 0.26 | -51.85 | 1.75 | -57.21 | 12.85 | -34.53 | 4.11 | 163.46 | 0 | 0 | 3.15 | -9.48 | 0.01 | 0.0 | 2.48 | 0.0 | 0.58 | 9.43 | 0 | 0 | 2.2 | 3.77 | 2.79 | 5.28 | 0 | 0 | 2.2 | 3.77 | 0.00 | 0 |
| 2019 (6) | 2.45 | 87.02 | 3.95 | 33.45 | 0.33 | 73.68 | 0 | 0 | 20.84 | 0.63 | 0.54 | -10.0 | 4.09 | 2.76 | 19.63 | 2.12 | 1.56 | -30.97 | 0 | 0 | 3.48 | -8.66 | 0.01 | 0.0 | 2.48 | 0.4 | 0.53 | 12.77 | 0 | 0 | 2.12 | 20.45 | 2.65 | 18.83 | 0 | 0 | 2.12 | 20.45 | 0.00 | 0 |
| 2018 (5) | 1.31 | 48.86 | 2.96 | -5.13 | 0.19 | 0 | 0 | 0 | 20.71 | 40.69 | 0.6 | 185.71 | 3.98 | 60.48 | 19.22 | 14.07 | 2.26 | -16.91 | 0 | 0 | 3.81 | -4.75 | 0.01 | 0.0 | 2.47 | 0.0 | 0.47 | 4.44 | 0 | 0 | 1.76 | 50.43 | 2.23 | 37.65 | 0 | 0 | 1.76 | 50.43 | 0.00 | 0 |
| 2017 (4) | 0.88 | 0 | 3.12 | 0 | 0 | 0 | 0 | 0 | 14.72 | 0 | 0.21 | 0 | 2.48 | 0 | 16.85 | 0 | 2.72 | 0 | 0 | 0 | 4.0 | 0 | 0.01 | 0 | 2.47 | 0 | 0.45 | 0 | 0 | 0 | 1.17 | 0 | 1.62 | 0 | 0 | 0 | 1.17 | 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) | 5.43 | 4.02 | 1.88 | 0 | 0 | -100.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 5.67 | -3.24 | -29.48 | 0.25 | 525.0 | -24.24 | 3.13 | -32.54 | -42.36 | 13.55 | -25.62 | -5.4 | 2.46 | -28.28 | -56.69 | 0 | 0 | 0 | 3.72 | -1.85 | -9.49 | 0.01 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 0.95 | 0.0 | 14.46 | 0 | 0 | 0 | 3.58 | 7.51 | -16.55 | 4.53 | 5.84 | -11.52 | 0 | 0 | 0 | 3.58 | 7.51 | -16.55 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.22 | 14.47 | 65.19 | 0 | -100.0 | -100.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 5.86 | 32.28 | -39.02 | 0.04 | 0.0 | -90.91 | 4.64 | 1.09 | -20.68 | 18.22 | 15.97 | 17.28 | 3.43 | -36.13 | -44.59 | 0 | 0 | 0 | 3.79 | -2.07 | -9.33 | 0.01 | 0.0 | 0.0 | 3.5 | 0.0 | 16.67 | 0.95 | 0.0 | 14.46 | 0 | 0 | 0 | 3.33 | 1.22 | -15.91 | 4.28 | 0.94 | -10.65 | 0 | 0 | 0 | 3.33 | 1.22 | -15.91 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.56 | -27.62 | -4.4 | 0.03 | 0 | -99.16 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 4.43 | -37.96 | -49.89 | 0.04 | 300.0 | -89.74 | 4.59 | 7.75 | 13.9 | 15.71 | 24.01 | 37.71 | 5.37 | 28.78 | -23.94 | 0 | 0 | 0 | 3.87 | -2.03 | 60.58 | 0.01 | 0.0 | 0.0 | 3.5 | 0.0 | 16.67 | 0.95 | 14.46 | 43.94 | 0 | 0 | 0 | 3.29 | -22.95 | -26.4 | 4.24 | -17.03 | -17.35 | 0 | 0 | 0 | 3.29 | -22.95 | -26.4 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.3 | 18.2 | 75.98 | 0 | -100.0 | -100.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 7.14 | -11.19 | -37.48 | -0.02 | -106.06 | -104.0 | 4.26 | -21.55 | 19.66 | 12.67 | -11.56 | 18.24 | 4.17 | -26.58 | -40.6 | 0 | 0 | 0 | 3.95 | -3.89 | 58.63 | 0.01 | 0.0 | 0.0 | 3.5 | 0.0 | 16.67 | 0.83 | 0.0 | 25.76 | 0 | 0 | 0 | 4.27 | -0.47 | 4.66 | 5.11 | -0.2 | 7.81 | 0 | 0 | 0 | 4.27 | -0.47 | 4.66 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.33 | 68.67 | 136.89 | 0.02 | -98.28 | -99.51 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 8.04 | -16.34 | 3.21 | 0.33 | -25.0 | -19.51 | 5.43 | -7.18 | 56.48 | 14.32 | -7.79 | 15.29 | 5.68 | -8.24 | -46.11 | 0 | 0 | 0 | 4.11 | -1.67 | 59.92 | 0.01 | 0.0 | 0.0 | 3.5 | 16.67 | 16.67 | 0.83 | 0.0 | 25.76 | 0 | 0 | 0 | 4.29 | 8.33 | 21.53 | 5.12 | 6.89 | 22.49 | 0 | 0 | 0 | 4.29 | 8.33 | 21.53 | 0.00 | 0 | 0 |
| 23Q2 (15) | 3.16 | -33.75 | 2.93 | 1.16 | -67.51 | -74.73 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 9.61 | 8.71 | 32.01 | 0.44 | 12.82 | -2.22 | 5.85 | 45.16 | 88.1 | 15.53 | 36.18 | 15.28 | 6.19 | -12.32 | -24.33 | 0 | 0 | 0 | 4.18 | 73.44 | 57.74 | 0.01 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 0.83 | 25.76 | 25.76 | 0 | 0 | 0 | 3.96 | -11.41 | 27.33 | 4.79 | -6.63 | 27.06 | 0 | 0 | 0 | 3.96 | -11.41 | 27.33 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.77 | 33.24 | 103.85 | 3.57 | 69.19 | -13.56 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 8.84 | -22.59 | 31.16 | 0.39 | -22.0 | 11.43 | 4.03 | 13.2 | 92.82 | 11.41 | 6.47 | 9.7 | 7.06 | 0.57 | -4.34 | 0 | 0 | 0 | 2.41 | -3.21 | -12.04 | 0.01 | 0.0 | -50.0 | 3.0 | 0.0 | 0.0 | 0.66 | 0.0 | 8.2 | 0 | 0 | 0 | 4.47 | 9.56 | 54.67 | 5.13 | 8.23 | 46.57 | 0 | 0 | 0 | 4.47 | 9.56 | 54.67 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.58 | 59.11 | 98.89 | 2.11 | -48.28 | -39.89 | 0.33 | 0.0 | -45.0 | 0 | 0 | 0 | 11.42 | 46.6 | 86.6 | 0.5 | 21.95 | 56.25 | 3.56 | 2.59 | 65.58 | 10.71 | -13.77 | -10.36 | 7.02 | -33.4 | -15.11 | 0 | 0 | 0 | 2.49 | -3.11 | -22.67 | 0.01 | 0.0 | -50.0 | 3.0 | 0.0 | 9.49 | 0.66 | 0.0 | 8.2 | 0 | 0 | 0 | 4.08 | 15.58 | 60.63 | 4.74 | 13.4 | 50.48 | 0 | 0 | 0 | 4.08 | 15.58 | 60.63 | 0.00 | 0 | 0 |
| 22Q3 (12) | 2.25 | -26.71 | 192.21 | 4.08 | -11.11 | 75.11 | 0.33 | 0.0 | -29.79 | 0 | 0 | 0 | 7.79 | 7.01 | 164.97 | 0.41 | -8.89 | 4000.0 | 3.47 | 11.58 | 227.36 | 12.42 | -7.8 | 80.73 | 10.54 | 28.85 | 66.25 | 0 | 0 | 0 | 2.57 | -3.02 | -17.36 | 0.01 | 0.0 | 0.0 | 3.0 | 0.0 | 9.49 | 0.66 | 0.0 | 8.2 | 0 | 0 | 0 | 3.53 | 13.5 | 58.3 | 4.18 | 10.88 | 47.18 | 0 | 0 | 0 | 3.53 | 13.5 | 58.3 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.07 | 31.2 | 119.29 | 4.59 | 11.14 | 93.67 | 0.33 | 0.0 | -29.79 | 0 | 0 | 0 | 7.28 | 8.01 | 69.3 | 0.45 | 28.57 | 275.0 | 3.11 | 48.8 | 68.11 | 13.47 | 29.59 | 26.15 | 8.18 | 10.84 | 115.26 | 0 | 0 | 0 | 2.65 | -3.28 | -17.96 | 0.01 | -50.0 | 0.0 | 3.0 | 0.0 | 9.49 | 0.66 | 8.2 | 13.79 | 0 | 0 | 0 | 3.11 | 7.61 | 31.22 | 3.77 | 7.71 | 27.8 | 0 | 0 | 0 | 3.11 | 7.61 | 31.22 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.34 | 30.0 | 192.5 | 4.13 | 17.66 | 83.56 | 0.33 | -45.0 | -29.79 | 0 | 0 | 0 | 6.74 | 10.13 | 45.57 | 0.35 | 9.38 | 775.0 | 2.09 | -2.79 | -6.28 | 10.40 | -13.0 | -14.86 | 7.38 | -10.76 | 83.13 | 0 | 0 | 0 | 2.74 | -14.91 | -18.21 | 0.02 | 0.0 | 100.0 | 3.0 | 9.49 | 9.49 | 0.61 | 0.0 | 5.17 | 0 | 0 | 0 | 2.89 | 13.78 | 28.44 | 3.5 | 11.11 | 23.67 | 0 | 0 | 0 | 2.89 | 13.78 | 28.44 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.8 | 133.77 | 74.76 | 3.51 | 50.64 | 37.65 | 0.6 | 27.66 | 81.82 | 0 | 0 | 0 | 6.12 | 108.16 | 72.39 | 0.32 | 3100.0 | 220.0 | 2.15 | 102.83 | 22.86 | 11.95 | 73.85 | -6.92 | 8.27 | 30.44 | 101.22 | 0 | 0 | 0 | 3.22 | 3.54 | 2.22 | 0.02 | 100.0 | 100.0 | 2.74 | 0.0 | 10.48 | 0.61 | 0.0 | 5.17 | 0 | 0 | 0 | 2.54 | 13.9 | 15.45 | 3.15 | 10.92 | 12.9 | 0 | 0 | 0 | 2.54 | 13.9 | 15.45 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.77 | -45.0 | -50.96 | 2.33 | -1.69 | -15.27 | 0.47 | 0.0 | 42.42 | 0 | 0 | 0 | 2.94 | -31.63 | -39.26 | 0.01 | -91.67 | -95.0 | 1.06 | -42.7 | -66.56 | 6.87 | -35.64 | -78.14 | 6.34 | 66.84 | 190.83 | 0 | 0 | 0 | 3.11 | -3.72 | -3.72 | 0.01 | 0.0 | 0.0 | 2.74 | 0.0 | 10.48 | 0.61 | 5.17 | 5.17 | 0 | 0 | 0 | 2.23 | -5.91 | 6.19 | 2.84 | -3.73 | 5.97 | 0 | 0 | 0 | 2.23 | -5.91 | 6.19 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.4 | 75.0 | -47.37 | 2.37 | 5.33 | -36.97 | 0.47 | 0.0 | 42.42 | 0 | 0 | 0 | 4.3 | -7.13 | -17.94 | 0.12 | 200.0 | 400.0 | 1.85 | -17.04 | -16.67 | 10.68 | -12.54 | 0 | 3.8 | -5.71 | 98.95 | 0 | 0 | 0 | 3.23 | -3.58 | -2.42 | 0.01 | 0.0 | 0.0 | 2.74 | 0.0 | 10.48 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0 | 2.37 | 5.33 | 24.74 | 2.95 | 4.24 | 18.95 | 0 | 0 | 0 | 2.37 | 5.33 | 24.74 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.8 | -22.33 | 0 | 2.25 | -11.76 | 0 | 0.47 | 42.42 | 0 | 0 | 0 | 0 | 4.63 | 30.42 | 0 | 0.04 | -60.0 | 0 | 2.23 | 27.43 | 0 | 12.21 | -4.88 | 0 | 4.03 | -1.95 | 0 | 0 | 0 | 0 | 3.35 | 6.35 | 0 | 0.01 | 0.0 | 0 | 2.74 | 10.48 | 0 | 0.58 | 0.0 | 0 | 0 | 0 | 0 | 2.25 | 2.27 | 0 | 2.83 | 1.43 | 0 | 0 | 0 | 0 | 2.25 | 2.27 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.03 | -34.39 | 0 | 2.55 | -7.27 | 0 | 0.33 | 0.0 | 0 | 0 | 0 | 0 | 3.55 | -26.65 | 0 | 0.1 | -50.0 | 0 | 1.75 | -44.79 | 0 | 12.84 | -59.17 | 0 | 4.11 | 88.53 | 0 | 0 | 0 | 0 | 3.15 | -2.48 | 0 | 0.01 | 0.0 | 0 | 2.48 | 0.0 | 0 | 0.58 | 0.0 | 0 | 0 | 0 | 0 | 2.2 | 4.76 | 0 | 2.79 | 4.1 | 0 | 0 | 0 | 0 | 2.2 | 4.76 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.57 | -40.98 | 0.0 | 2.75 | -26.86 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.84 | -7.63 | 0.0 | 0.2 | 600.0 | 0.0 | 3.17 | 42.79 | 0.0 | 31.45 | 0 | 0.0 | 2.18 | 14.14 | 0.0 | 0 | 0 | 0.0 | 3.23 | -2.42 | 0.0 | 0.01 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.1 | 10.53 | 0.0 | 2.68 | 8.06 | 0.0 | 0 | 0 | 0.0 | 2.1 | 10.53 | 0.0 | 0.00 | 0 | 0.0 |
