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) | 6.67 | -8.25 | 4.47 | -4.28 | 0.23 | 109.09 | 0 | 0 | 7.83 | -7.01 | 0.63 | -45.22 | 2.88 | -1.71 | 36.78 | 5.7 | 1.23 | -31.28 | 0.25 | 0.0 | 0.25 | 66.67 | 0.06 | 0.0 | 10.91 | 0.0 | 0.81 | 17.39 | 0.35 | -33.96 | 1.99 | -23.75 | 3.14 | -18.02 | -0.39 | 0 | 1.6 | -29.2 | 0.00 | -20.97 |
| 2022 (9) | 7.27 | -9.46 | 4.67 | -6.79 | 0.11 | -42.11 | 0 | 0 | 8.42 | -24.75 | 1.15 | -70.81 | 2.93 | -7.86 | 34.80 | 22.45 | 1.79 | -17.51 | 0.25 | 0.0 | 0.15 | -42.31 | 0.06 | 0.0 | 10.91 | 0.0 | 0.69 | 130.0 | 0.53 | 8.16 | 2.61 | -37.86 | 3.83 | -23.09 | -0.35 | 0 | 2.26 | -38.42 | 0.00 | -14.59 |
| 2021 (8) | 8.03 | 63.88 | 5.01 | 30.81 | 0.19 | -9.52 | 0 | 0 | 11.19 | 18.16 | 3.94 | 191.85 | 3.18 | 10.03 | 28.42 | -6.88 | 2.17 | 30.72 | 0.25 | 0.0 | 0.26 | -42.22 | 0.06 | 200.0 | 10.91 | 0.0 | 0.3 | 87.5 | 0.49 | 4.26 | 4.2 | 200.0 | 4.98 | 145.32 | -0.53 | 0 | 3.67 | 303.3 | 0.00 | 102.52 |
| 2020 (7) | 4.9 | 25.96 | 3.83 | 26.4 | 0.21 | 0.0 | 0 | 0 | 9.47 | 21.25 | 1.35 | 90.14 | 2.89 | 30.77 | 30.52 | 7.85 | 1.66 | 32.8 | 0.25 | 0.0 | 0.45 | -32.84 | 0.02 | 0.0 | 10.91 | -1.8 | 0.16 | 77.78 | 0.47 | 74.07 | 1.4 | 68.67 | 2.03 | 70.59 | -0.49 | 0 | 0.91 | 152.78 | 0.00 | -5.34 |
| 2019 (6) | 3.89 | 12.1 | 3.03 | 13.48 | 0.21 | 0.0 | 0 | 0 | 7.81 | -14.55 | 0.71 | -68.02 | 2.21 | -13.67 | 28.30 | 1.03 | 1.25 | -16.11 | 0.25 | -3.85 | 0.67 | -23.86 | 0.02 | 0.0 | 11.11 | -2.63 | 0.09 | 0 | 0.27 | 0 | 0.83 | -10.75 | 1.19 | 27.96 | -0.47 | 0 | 0.36 | -45.45 | 0.00 | 2.11 |
| 2018 (5) | 3.47 | 76.14 | 2.67 | -4.3 | 0.21 | -47.5 | 0 | 0 | 9.14 | 0.66 | 2.22 | 1918.18 | 2.56 | -13.22 | 28.01 | -13.79 | 1.49 | -23.98 | 0.26 | 0.0 | 0.88 | -20.0 | 0.02 | -33.33 | 11.41 | -2.56 | 0 | 0 | 0 | 0 | 0.93 | 0 | 0.93 | 0 | -0.27 | 0 | 0.66 | 0 | 0.00 | -57.38 |
| 2017 (4) | 1.97 | -5.74 | 2.79 | -8.52 | 0.4 | 29.03 | 0 | 0 | 9.08 | 11.27 | 0.11 | 0 | 2.95 | 5.73 | 32.49 | -4.98 | 1.96 | 33.33 | 0.26 | 0.0 | 1.1 | 7.84 | 0.03 | 0.0 | 11.71 | 0.0 | 0 | 0 | 0 | 0 | -1.79 | 0 | -1.79 | 0 | 0.37 | -19.57 | -1.42 | 0 | 0.00 | -0.19 |
| 2016 (3) | 2.09 | -25.62 | 3.05 | 0.99 | 0.31 | 24.0 | 0 | 0 | 8.16 | 4.08 | -0.48 | 0 | 2.79 | 46.07 | 34.19 | 40.34 | 1.47 | 22.5 | 0.26 | 0.0 | 1.02 | -15.0 | 0.03 | 50.0 | 11.71 | 0.0 | 0 | 0 | 0 | 0 | -1.9 | 0 | -1.9 | 0 | 0.46 | -37.84 | -1.44 | 0 | 0.00 | 7.57 |
| 2015 (2) | 2.81 | 7.25 | 3.02 | -4.73 | 0.25 | -16.67 | 0 | 0 | 7.84 | -17.3 | -0.92 | 0 | 1.91 | -18.38 | 24.36 | -1.3 | 1.2 | -2.44 | 0.26 | 0.0 | 1.2 | -16.67 | 0.02 | -33.33 | 11.71 | 0.0 | 0 | 0 | 0 | 0 | -1.41 | 0 | -1.41 | 0 | 0.74 | -20.43 | -0.67 | 0 | 0.00 | -11.85 |
| 2014 (1) | 2.62 | -8.07 | 3.17 | -8.12 | 0.3 | -23.08 | 0 | 0 | 9.48 | -10.14 | -1.14 | 0 | 2.34 | -20.14 | 24.68 | -11.12 | 1.23 | -24.54 | 0.26 | -3.7 | 1.44 | -17.24 | 0.03 | 200.0 | 11.71 | -19.02 | 0 | 0 | 0 | 0 | -0.47 | 0 | -0.47 | 0 | 0.93 | 30.99 | 0.46 | 0 | 0.00 | -79.2 |
| 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) | 6.72 | -13.18 | -1.9 | 5.07 | 6.29 | 6.29 | 0.17 | -15.0 | 30.77 | 0 | 0 | 0 | 2.03 | 1.0 | 13.41 | -0.04 | -120.0 | -119.05 | 3.17 | 1.93 | 19.17 | 39.72 | -1.14 | 17.38 | 1.29 | 12.17 | -0.77 | 0.25 | 0.0 | 0.0 | 0.14 | -17.65 | 40.0 | 0.07 | 16.67 | 40.0 | 10.91 | 0.0 | 0.0 | 0.87 | 0.0 | 7.41 | 0.39 | 0.0 | 11.43 | 1.48 | -1.99 | -27.09 | 2.73 | -1.09 | -14.42 | -0.16 | 33.33 | 42.86 | 1.32 | 3.94 | -24.57 | 0.00 | -0.29 | -31.61 |
| 24Q2 (19) | 7.74 | 6.17 | 7.05 | 4.77 | 6.71 | 2.14 | 0.2 | -13.04 | 53.85 | 0 | 0 | 0 | 2.01 | 8.06 | 1.52 | 0.2 | -33.33 | -54.55 | 3.11 | 1.3 | 32.91 | 40.18 | 0.91 | 38.74 | 1.15 | 1.77 | -21.23 | 0.25 | 0.0 | 0.0 | 0.17 | -10.53 | 30.77 | 0.06 | 0.0 | 20.0 | 10.91 | 0.0 | 0.0 | 0.87 | 0.0 | 7.41 | 0.39 | 0.0 | 11.43 | 1.51 | 15.27 | -17.03 | 2.76 | 7.39 | -7.38 | -0.24 | 29.41 | 14.29 | 1.27 | 30.93 | -17.53 | 0.00 | -2.14 | -32.4 |
| 24Q1 (18) | 7.29 | 9.3 | 22.11 | 4.47 | 0.0 | -4.28 | 0.23 | 0.0 | 91.67 | 0 | 0 | 0 | 1.86 | -10.58 | -6.53 | 0.3 | 1100.0 | 2900.0 | 3.07 | 6.6 | 24.29 | 39.82 | 8.39 | 31.71 | 1.13 | -8.13 | -25.17 | 0.25 | 0.0 | 0.0 | 0.19 | -24.0 | 58.33 | 0.06 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.87 | 7.41 | 26.09 | 0.39 | 11.43 | -26.42 | 1.31 | -34.17 | -50.0 | 2.57 | -18.15 | -33.07 | -0.34 | 12.82 | -36.0 | 0.97 | -39.38 | -59.07 | 0.00 | -30.66 | -44.78 |
| 23Q4 (17) | 6.67 | -2.63 | -8.25 | 4.47 | -6.29 | -4.28 | 0.23 | 76.92 | 109.09 | 0 | 0 | 0 | 2.08 | 16.2 | -0.95 | -0.03 | -114.29 | 0.0 | 2.88 | 8.27 | -1.71 | 36.73 | 8.55 | 5.57 | 1.23 | -5.38 | -31.28 | 0.25 | 0.0 | 0.0 | 0.25 | 150.0 | 66.67 | 0.06 | 20.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.81 | 0.0 | 17.39 | 0.35 | 0.0 | -33.96 | 1.99 | -1.97 | -23.75 | 3.14 | -1.57 | -18.02 | -0.39 | -39.29 | -11.43 | 1.6 | -8.57 | -29.2 | 0.00 | 1.09 | -20.97 |
| 23Q3 (16) | 6.85 | -5.26 | -6.29 | 4.77 | 2.14 | -3.64 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | 1.79 | -9.6 | -10.95 | 0.21 | -52.27 | -62.5 | 2.66 | 13.68 | -10.74 | 33.84 | 16.86 | 2.66 | 1.3 | -10.96 | -31.58 | 0.25 | 0.0 | 0.0 | 0.1 | -23.08 | -44.44 | 0.05 | 0.0 | -16.67 | 10.91 | 0.0 | 0.0 | 0.81 | 0.0 | 17.39 | 0.35 | 0.0 | -33.96 | 2.03 | 11.54 | -22.81 | 3.19 | 7.05 | -17.36 | -0.28 | 0.0 | 6.67 | 1.75 | 13.64 | -24.89 | 0.00 | -1.44 | -37.11 |
| 23Q2 (15) | 7.23 | 21.11 | -20.37 | 4.67 | 0.0 | -5.66 | 0.13 | 8.33 | -7.14 | 0 | 0 | 0 | 1.98 | -0.5 | -4.35 | 0.44 | 4300.0 | 51.72 | 2.34 | -5.26 | -19.59 | 28.96 | -4.21 | -2.97 | 1.46 | -3.31 | -28.43 | 0.25 | 0.0 | 0.0 | 0.13 | 8.33 | -35.0 | 0.05 | -16.67 | -16.67 | 10.91 | 0.0 | 0.0 | 0.81 | 17.39 | 17.39 | 0.35 | -33.96 | -33.96 | 1.82 | -30.53 | -12.5 | 2.98 | -22.4 | -9.7 | -0.28 | -12.0 | 3.45 | 1.54 | -35.02 | -13.97 | 0.00 | -20.08 | 2.26 |
| 23Q1 (14) | 5.97 | -17.88 | -33.0 | 4.67 | 0.0 | -5.66 | 0.12 | 9.09 | -29.41 | 0 | 0 | 0 | 1.99 | -5.24 | -11.16 | 0.01 | 133.33 | -96.88 | 2.47 | -15.7 | -10.51 | 30.23 | -13.12 | 16.77 | 1.51 | -15.64 | -23.74 | 0.25 | 0.0 | 0.0 | 0.12 | -20.0 | -47.83 | 0.06 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.69 | 0.0 | 130.0 | 0.53 | 0.0 | 8.16 | 2.62 | 0.38 | -42.04 | 3.84 | 0.26 | -27.68 | -0.25 | 28.57 | 19.35 | 2.37 | 4.87 | -43.71 | 0.00 | -0.75 | 9.58 |
| 22Q4 (13) | 7.27 | -0.55 | -9.46 | 4.67 | -5.66 | -6.79 | 0.11 | 0.0 | -42.11 | 0 | 0 | 0 | 2.1 | 4.48 | -22.79 | -0.03 | -105.36 | -101.2 | 2.93 | -1.68 | -7.86 | 34.80 | 5.56 | 22.34 | 1.79 | -5.79 | -17.51 | 0.25 | 0.0 | 0.0 | 0.15 | -16.67 | -42.31 | 0.06 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.69 | 0.0 | 130.0 | 0.53 | 0.0 | 8.16 | 2.61 | -0.76 | -37.86 | 3.83 | -0.78 | -23.09 | -0.35 | -16.67 | 33.96 | 2.26 | -3.0 | -38.42 | 0.00 | -19.56 | -14.59 |
| 22Q3 (12) | 7.31 | -19.49 | 74.88 | 4.95 | 0.0 | -1.2 | 0.11 | -21.43 | -50.0 | 0 | 0 | 0 | 2.01 | -2.9 | -26.1 | 0.56 | 93.1 | 3.7 | 2.98 | 2.41 | -9.97 | 32.96 | 10.45 | 9.95 | 1.9 | -6.86 | -21.49 | 0.25 | 0.0 | 0.0 | 0.18 | -10.0 | -37.93 | 0.06 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.69 | 0.0 | 130.0 | 0.53 | 0.0 | 8.16 | 2.63 | 26.44 | 54.71 | 3.86 | 16.97 | 55.65 | -0.3 | -3.45 | 40.0 | 2.33 | 30.17 | 94.17 | 0.00 | 60.27 | -25.58 |
| 22Q2 (11) | 9.08 | 1.91 | 99.12 | 4.95 | 0.0 | 5.1 | 0.14 | -17.65 | -36.36 | 0 | 0 | 0 | 2.07 | -7.59 | -30.54 | 0.29 | -9.38 | -23.68 | 2.91 | 5.43 | -13.65 | 29.85 | 15.28 | -2.4 | 2.04 | 3.03 | -18.07 | 0.25 | 0.0 | 0.0 | 0.2 | -13.04 | -41.18 | 0.06 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.69 | 130.0 | 331.25 | 0.53 | 8.16 | 12.77 | 2.08 | -53.98 | -9.17 | 3.3 | -37.85 | 13.01 | -0.29 | 6.45 | 39.58 | 1.79 | -57.48 | -1.1 | 0.00 | -14.35 | 43.9 |
| 22Q1 (10) | 8.91 | 10.96 | 109.65 | 4.95 | -1.2 | 14.85 | 0.17 | -10.53 | -19.05 | 0 | 0 | 0 | 2.24 | -17.65 | -18.84 | 0.32 | -87.25 | -37.25 | 2.76 | -13.21 | -13.48 | 25.89 | -8.97 | -16.08 | 1.98 | -8.76 | -1.49 | 0.25 | 0.0 | 0.0 | 0.23 | -11.54 | -42.5 | 0.06 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.3 | 0.0 | 87.5 | 0.49 | 0.0 | 4.26 | 4.52 | 7.62 | 136.65 | 5.31 | 6.63 | 109.06 | -0.31 | 41.51 | 24.39 | 4.21 | 14.71 | 180.67 | 0.00 | -22.65 | 64.15 |
| 21Q4 (9) | 8.03 | 92.11 | 63.88 | 5.01 | 0.0 | 30.81 | 0.19 | -13.64 | -9.52 | 0 | 0 | 0 | 2.72 | 0.0 | 5.43 | 2.51 | 364.81 | 829.63 | 3.18 | -3.93 | 10.03 | 28.44 | -5.13 | -6.89 | 2.17 | -10.33 | 30.72 | 0.25 | 0.0 | 0.0 | 0.26 | -10.34 | -42.22 | 0.06 | 0.0 | 200.0 | 10.91 | 0.0 | 0.0 | 0.3 | 0.0 | 87.5 | 0.49 | 0.0 | 4.26 | 4.2 | 147.06 | 200.0 | 4.98 | 100.81 | 145.32 | -0.53 | -6.0 | -8.16 | 3.67 | 205.83 | 303.3 | 0.00 | -29.91 | 102.52 |
| 21Q3 (8) | 4.18 | -8.33 | -10.87 | 5.01 | 6.37 | 25.88 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 2.72 | -8.72 | 0.74 | 0.54 | 42.11 | -3.57 | 3.31 | -1.78 | 8.52 | 29.98 | -1.96 | -12.12 | 2.42 | -2.81 | 92.06 | 0.25 | 0.0 | 0.0 | 0.29 | -14.71 | -43.14 | 0.06 | 0.0 | 200.0 | 10.91 | 0.0 | 0.0 | 0.3 | 87.5 | 87.5 | 0.49 | 4.26 | 4.26 | 1.7 | -25.76 | 49.12 | 2.48 | -15.07 | 40.11 | -0.5 | -4.17 | 7.41 | 1.2 | -33.7 | 100.0 | 0.00 | 209.91 | 181.57 |
| 21Q2 (7) | 4.56 | 7.29 | -8.98 | 4.71 | 9.28 | 35.34 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | 2.98 | 7.97 | 29.57 | 0.38 | -25.49 | -5.0 | 3.37 | 5.64 | 23.9 | 30.58 | -0.88 | 0 | 2.49 | 23.88 | 102.44 | 0.25 | 0.0 | 0.0 | 0.34 | -15.0 | -39.29 | 0.06 | 0.0 | 200.0 | 10.91 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 2.29 | 19.9 | 294.83 | 2.92 | 14.96 | 141.32 | -0.48 | -17.07 | 30.43 | 1.81 | 20.67 | 1745.45 | 0.00 | -2.3 | -14.35 |
| 21Q1 (6) | 4.25 | -13.27 | -18.58 | 4.31 | 12.53 | 42.24 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 2.76 | 6.98 | 46.81 | 0.51 | 88.89 | 292.31 | 3.19 | 10.38 | 37.5 | 30.85 | 0.99 | 0 | 2.01 | 21.08 | 48.89 | 0.25 | 0.0 | 0.0 | 0.4 | -11.11 | -34.43 | 0.06 | 200.0 | 200.0 | 10.91 | 0.0 | -1.8 | 0.16 | 0.0 | 77.78 | 0.47 | 0.0 | 74.07 | 1.91 | 36.43 | 101.05 | 2.54 | 25.12 | 93.89 | -0.41 | 16.33 | 44.59 | 1.5 | 64.84 | 614.29 | 0.00 | -4.57 | -11.11 |
| 20Q4 (5) | 4.9 | 4.48 | 25.96 | 3.83 | -3.77 | 26.4 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 2.58 | -4.44 | 25.24 | 0.27 | -51.79 | 550.0 | 2.89 | -5.25 | 30.77 | 30.55 | -10.45 | 0 | 1.66 | 31.75 | 32.8 | 0.25 | 0.0 | 0.0 | 0.45 | -11.76 | -32.84 | 0.02 | 0.0 | 0.0 | 10.91 | 0.0 | -1.8 | 0.16 | 0.0 | 77.78 | 0.47 | 0.0 | 74.07 | 1.4 | 22.81 | 68.67 | 2.03 | 14.69 | 70.59 | -0.49 | 9.26 | -4.26 | 0.91 | 51.67 | 152.78 | 0.00 | -2.55 | -5.34 |
| 20Q3 (4) | 4.69 | -6.39 | 0.0 | 3.98 | 14.37 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.7 | 17.39 | 0.0 | 0.56 | 40.0 | 0.0 | 3.05 | 12.13 | 0.0 | 34.12 | 0 | 0.0 | 1.26 | 2.44 | 0.0 | 0.25 | 0.0 | 0.0 | 0.51 | -8.93 | 0.0 | 0.02 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 1.14 | 96.55 | 0.0 | 1.77 | 46.28 | 0.0 | -0.54 | 21.74 | 0.0 | 0.6 | 645.45 | 0.0 | 0.00 | -5.73 | 0.0 |
