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) | 2.12 | -56.56 | 3.0 | -41.86 | 0.86 | 8500.0 | 0 | 0 | 66.79 | -2.67 | 5.43 | -19.56 | 35.12 | 0.8 | 52.58 | 3.57 | 7.71 | -2.41 | 0.02 | -90.0 | 0 | 0 | 0.05 | -16.67 | 12.13 | 0.0 | 1.98 | 51.15 | 1.06 | 0.0 | 16.73 | 17.24 | 19.78 | 18.87 | -0.73 | 0 | 16.0 | 15.61 | 0.00 | 0 |
| 2022 (9) | 4.88 | 24.81 | 5.16 | 72.0 | 0.01 | 0 | 0 | 0 | 68.62 | 52.05 | 6.75 | 35.0 | 34.84 | 52.81 | 50.77 | 0.5 | 7.9 | 57.06 | 0.2 | -9.09 | 0.87 | 0 | 0.06 | 0.0 | 12.13 | 0.0 | 1.31 | 61.73 | 1.06 | 0.0 | 14.27 | 49.89 | 16.64 | 46.09 | -0.43 | 0 | 13.84 | 51.59 | 0.00 | 0 |
| 2021 (8) | 3.91 | 70.74 | 3.0 | 57.89 | 0 | 0 | 0 | 0 | 45.13 | 53.56 | 5.0 | 140.38 | 22.8 | 42.06 | 50.52 | -7.49 | 5.03 | 6.34 | 0.22 | 46.67 | 0 | 0 | 0.06 | -14.29 | 12.13 | 0.0 | 0.81 | 35.0 | 1.06 | 0.0 | 9.52 | 67.31 | 11.39 | 54.97 | -0.39 | 0 | 9.13 | 62.46 | 0.00 | 0 |
| 2020 (7) | 2.29 | -39.42 | 1.9 | -48.79 | 0 | 0 | 0 | 0 | 29.39 | -18.0 | 2.08 | 27.61 | 16.05 | 12.87 | 54.61 | 37.64 | 4.73 | 26.81 | 0.15 | -6.25 | 0 | 0 | 0.07 | 0.0 | 12.13 | 0.0 | 0.6 | 36.36 | 1.06 | 0.0 | 5.69 | 32.02 | 7.35 | 26.51 | -0.07 | 0 | 5.62 | 40.85 | 0.00 | 0 |
| 2019 (6) | 3.78 | -33.45 | 3.71 | -43.19 | 0 | 0 | 0 | 0 | 35.84 | -11.24 | 1.63 | 13.19 | 14.22 | -15.46 | 39.68 | -4.75 | 3.73 | 12.01 | 0.16 | 0.0 | 0 | 0 | 0.07 | -12.5 | 12.13 | 0.0 | 0.44 | 51.72 | 1.06 | 0.0 | 4.31 | 30.21 | 5.81 | 24.68 | -0.32 | 0 | 3.99 | 25.08 | 0.00 | 0 |
| 2018 (5) | 5.68 | 9.23 | 6.53 | 15.17 | 0 | 0 | 0 | 0 | 40.38 | 17.42 | 1.44 | -17.71 | 16.82 | 19.38 | 41.65 | 1.67 | 3.33 | -25.67 | 0.16 | 0.0 | 0 | 0 | 0.08 | -27.27 | 12.13 | 0.0 | 0.29 | 141.67 | 1.06 | 0.0 | 3.31 | 30.31 | 4.66 | 25.61 | -0.12 | 0 | 3.19 | 29.67 | 0.00 | 0 |
| 2017 (4) | 5.2 | -13.33 | 5.67 | 1.8 | 0.17 | 0.0 | 0 | 0 | 34.39 | -5.63 | 1.75 | 50.86 | 14.09 | 9.91 | 40.97 | 16.46 | 4.48 | 27.27 | 0.16 | -11.11 | 0.05 | -77.27 | 0.11 | 10.0 | 12.13 | 7.06 | 0.12 | 0 | 1.06 | 0.0 | 2.54 | 104.84 | 3.71 | 61.3 | -0.08 | 0 | 2.46 | 148.48 | 0.00 | 0 |
| 2016 (3) | 6.0 | 3.99 | 5.57 | 12.75 | 0.17 | 88.89 | 0 | 0 | 36.44 | 38.03 | 1.16 | 0 | 12.82 | 53.53 | 35.18 | 11.23 | 3.52 | 11.75 | 0.18 | 0.0 | 0.22 | -74.71 | 0.1 | -9.09 | 11.33 | -2.41 | 0 | 0 | 1.06 | -7.02 | 1.24 | 0 | 2.3 | 228.57 | -0.25 | 0 | 0.99 | 0 | 0.00 | 0 |
| 2015 (2) | 5.77 | 1.41 | 4.94 | 39.94 | 0.09 | -30.77 | 0 | 0 | 26.4 | -16.88 | -0.78 | 0 | 8.35 | 0.97 | 31.63 | 21.47 | 3.15 | -3.37 | 0.18 | -28.0 | 0.87 | -6.45 | 0.11 | -21.43 | 11.61 | 0.0 | 0.06 | 0 | 1.14 | 0.0 | -0.49 | 0 | 0.7 | -60.45 | 0.16 | -33.33 | -0.33 | 0 | 0.00 | 0 |
| 2014 (1) | 5.69 | 12.23 | 3.53 | -10.18 | 0.13 | -51.85 | 0 | 0 | 31.76 | 10.62 | 0.59 | 0 | 8.27 | -3.05 | 26.04 | -12.36 | 3.26 | -5.51 | 0.25 | -3.85 | 0.93 | 27.4 | 0.14 | 27.27 | 11.61 | 0.0 | 0 | 0 | 1.14 | 0.0 | 0.63 | 0 | 1.77 | 108.24 | 0.24 | 242.86 | 0.87 | 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) | 2.85 | -48.65 | 17.77 | 6.4 | 36.46 | 39.74 | 0.9 | 1.12 | 3.45 | 0 | 0 | 0 | 19.46 | 24.74 | 7.99 | 0.78 | -2.5 | -46.21 | 36.35 | 22.35 | 5.73 | 54.64 | 19.7 | 6.54 | 9.1 | 30.0 | -4.21 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.15 | -11.76 | 200.0 | 12.13 | 0.0 | 0.0 | 2.53 | 0.0 | 27.78 | 1.06 | 0.0 | 0.0 | 16.15 | 5.07 | 7.81 | 19.73 | 4.12 | 9.49 | 0.23 | 227.78 | 165.71 | 16.38 | 7.83 | 11.96 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.55 | 88.78 | 27.88 | 4.69 | 12.2 | 18.43 | 0.89 | 1.14 | 4.71 | 0 | 0 | 0 | 15.6 | 19.08 | 1.3 | 0.8 | 45.45 | -28.57 | 29.71 | -8.53 | -8.64 | 45.64 | -8.81 | -4.44 | 7.0 | -15.66 | -14.95 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.17 | 325.0 | 183.33 | 12.13 | 0.0 | 0.0 | 2.53 | 27.78 | 27.78 | 1.06 | 0.0 | 0.0 | 15.37 | -11.05 | 13.6 | 18.95 | -6.74 | 14.36 | -0.18 | 48.57 | 82.18 | 15.19 | -10.28 | 21.33 | 0.00 | 0 | 0 |
| 24Q1 (18) | 2.94 | 38.68 | -27.23 | 4.18 | 39.33 | 4.76 | 0.88 | 2.33 | 8700.0 | 0 | 0 | 0 | 13.1 | -28.69 | -12.72 | 0.55 | -68.57 | -50.45 | 32.48 | -7.52 | -2.99 | 50.05 | -4.79 | 1.15 | 8.3 | 7.65 | -3.15 | 0.02 | 0.0 | 0 | 0 | 0 | -100.0 | 0.04 | -20.0 | -33.33 | 12.13 | 0.0 | 0.0 | 1.98 | 0.0 | 51.15 | 1.06 | 0.0 | 0.0 | 17.28 | 3.29 | 12.35 | 20.32 | 2.73 | 14.48 | -0.35 | 52.05 | -29.63 | 16.93 | 5.81 | 12.05 | 0.00 | 0 | 0 |
| 23Q4 (17) | 2.12 | -12.4 | -56.56 | 3.0 | -34.5 | -41.86 | 0.86 | -1.15 | 8500.0 | 0 | 0 | 0 | 18.37 | 1.94 | -1.29 | 1.75 | 20.69 | -1.69 | 35.12 | 2.15 | 0.8 | 52.57 | 2.52 | 3.54 | 7.71 | -18.84 | -2.41 | 0.02 | 0.0 | -90.0 | 0 | 0 | -100.0 | 0.05 | 0.0 | -16.67 | 12.13 | 0.0 | 0.0 | 1.98 | 0.0 | 51.15 | 1.06 | 0.0 | 0.0 | 16.73 | 11.68 | 17.24 | 19.78 | 9.77 | 18.87 | -0.73 | -108.57 | -69.77 | 16.0 | 9.36 | 15.61 | 0.00 | 0 | 0 |
| 23Q3 (16) | 2.42 | -44.24 | -37.31 | 4.58 | 15.66 | -14.71 | 0.87 | 2.35 | 0 | 0 | 0 | 0 | 18.02 | 17.01 | -5.46 | 1.45 | 29.46 | -10.49 | 34.38 | 5.72 | 4.31 | 51.28 | 7.36 | -0.5 | 9.5 | 15.43 | 9.83 | 0.02 | 0 | -90.48 | 0 | 0 | 0 | 0.05 | -16.67 | 0.0 | 12.13 | 0.0 | 0.0 | 1.98 | 0.0 | 51.15 | 1.06 | 0.0 | 0.0 | 14.98 | 10.72 | 19.94 | 18.02 | 8.75 | 21.27 | -0.35 | 65.35 | -105.88 | 14.63 | 16.85 | 18.75 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.34 | 7.43 | -6.67 | 3.96 | -0.75 | -11.8 | 0.85 | 8400.0 | 0 | 0 | 0 | 0 | 15.4 | 2.6 | 2.8 | 1.12 | 0.9 | -30.0 | 32.52 | -2.87 | 10.65 | 47.77 | -3.47 | -10.02 | 8.23 | -3.97 | 6.47 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | 0.06 | 0.0 | 0.0 | 12.13 | 0.0 | 0.0 | 1.98 | 51.15 | 51.15 | 1.06 | 0.0 | 0.0 | 13.53 | -12.03 | 24.47 | 16.57 | -6.65 | 25.15 | -1.01 | -274.07 | -260.71 | 12.52 | -17.14 | 18.22 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.04 | -17.21 | 74.14 | 3.99 | -22.67 | 24.69 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 15.01 | -19.34 | -5.95 | 1.11 | -37.64 | -36.57 | 33.48 | -3.9 | 10.6 | 49.48 | -2.55 | -18.28 | 8.57 | 8.48 | 8.89 | 0 | -100.0 | -100.0 | 0.87 | 0.0 | 0 | 0.06 | 0.0 | 0.0 | 12.13 | 0.0 | 0.0 | 1.31 | 0.0 | 61.73 | 1.06 | 0.0 | 0.0 | 15.38 | 7.78 | 36.35 | 17.75 | 6.67 | 35.08 | -0.27 | 37.21 | -222.73 | 15.11 | 9.18 | 31.39 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.88 | 26.42 | 24.81 | 5.16 | -3.91 | 72.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 18.61 | -2.36 | 33.41 | 1.78 | 9.88 | -30.2 | 34.84 | 5.7 | 52.81 | 50.78 | -1.48 | 0.51 | 7.9 | -8.67 | 57.06 | 0.2 | -4.76 | -9.09 | 0.87 | 0 | 0 | 0.06 | 20.0 | 0.0 | 12.13 | 0.0 | 0.0 | 1.31 | 0.0 | 61.73 | 1.06 | 0.0 | 0.0 | 14.27 | 14.25 | 49.89 | 16.64 | 11.98 | 46.09 | -0.43 | -152.94 | -10.26 | 13.84 | 12.34 | 51.59 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.86 | -16.99 | 14.88 | 5.37 | 19.6 | 83.28 | 0 | 0 | 0 | 0 | 0 | 0 | 19.06 | 27.24 | 82.04 | 1.62 | 1.25 | 211.54 | 32.96 | 12.15 | 68.34 | 51.54 | -2.92 | 8.29 | 8.65 | 11.9 | 50.43 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 0.05 | -16.67 | -16.67 | 12.13 | 0.0 | 0.0 | 1.31 | 0.0 | 61.73 | 1.06 | 0.0 | 0.0 | 12.49 | 14.9 | 79.2 | 14.86 | 12.24 | 68.29 | -0.17 | 39.29 | 69.64 | 12.32 | 16.34 | 92.2 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.65 | 100.43 | -26.77 | 4.49 | 40.31 | 47.21 | 0 | 0 | 0 | 0 | 0 | 0 | 14.98 | -6.14 | 55.88 | 1.6 | -8.57 | 66.67 | 29.39 | -2.91 | 86.6 | 53.09 | -12.33 | 25.29 | 7.73 | -1.78 | 27.14 | 0.21 | -4.55 | -8.7 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | 12.13 | 0.0 | 0.0 | 1.31 | 61.73 | 118.33 | 1.06 | 0.0 | 0.0 | 10.87 | -3.63 | 42.65 | 13.24 | 0.76 | 42.67 | -0.28 | -227.27 | 9.68 | 10.59 | -7.91 | 44.87 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.32 | -40.66 | 37.28 | 3.2 | 6.67 | 30.08 | 0 | 0 | 0 | 0 | 0 | 0 | 15.96 | 14.41 | 43.78 | 1.75 | -31.37 | 80.41 | 30.27 | 32.76 | 47.16 | 60.55 | 19.86 | 2.24 | 7.87 | 56.46 | 35.46 | 0.22 | 0.0 | 46.67 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | 12.13 | 0.0 | 0.0 | 0.81 | 0.0 | 35.0 | 1.06 | 0.0 | 0.0 | 11.28 | 18.49 | 69.62 | 13.14 | 15.36 | 58.12 | 0.22 | 156.41 | 300.0 | 11.5 | 25.96 | 75.84 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.91 | 16.37 | 70.74 | 3.0 | 2.39 | 57.89 | 0 | 0 | 0 | 0 | 0 | 0 | 13.95 | 33.24 | 40.06 | 2.55 | 390.38 | 116.1 | 22.8 | 16.45 | 42.06 | 50.52 | 6.15 | -7.49 | 5.03 | -12.52 | 6.34 | 0.22 | 0.0 | 46.67 | 0 | 0 | 0 | 0.06 | 0.0 | -14.29 | 12.13 | 0.0 | 0.0 | 0.81 | 0.0 | 35.0 | 1.06 | 0.0 | 0.0 | 9.52 | 36.59 | 67.31 | 11.39 | 28.99 | 54.97 | -0.39 | 30.36 | -457.14 | 9.13 | 42.43 | 62.46 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.36 | -47.09 | 26.32 | 2.93 | -3.93 | 12.69 | 0 | 0 | 0 | 0 | 0 | 0 | 10.47 | 8.95 | 61.08 | 0.52 | -45.83 | 100.0 | 19.58 | 24.32 | 56.26 | 47.59 | 12.32 | 8.75 | 5.75 | -5.43 | 47.06 | 0.22 | -4.35 | 46.67 | 0 | 0 | 0 | 0.06 | 0.0 | -14.29 | 12.13 | 0.0 | 0.0 | 0.81 | 35.0 | 35.0 | 1.06 | 0.0 | 0.0 | 6.97 | -8.53 | 54.89 | 8.83 | -4.85 | 43.34 | -0.56 | -80.65 | 17.65 | 6.41 | -12.31 | 67.8 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.35 | 275.74 | 123.59 | 3.05 | 23.98 | 8.54 | 0 | 0 | 0 | 0 | 0 | 0 | 9.61 | -13.42 | 34.03 | 0.96 | -1.03 | 77.78 | 15.75 | -23.43 | 19.5 | 42.37 | -28.46 | 0 | 6.08 | 4.65 | 80.95 | 0.23 | 53.33 | 43.75 | 0 | 0 | 0 | 0.06 | 0.0 | -14.29 | 12.13 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 7.62 | 14.59 | 79.72 | 9.28 | 11.67 | 57.29 | -0.31 | -181.82 | 63.1 | 7.31 | 11.77 | 115.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.69 | -26.2 | -67.75 | 2.46 | 29.47 | -49.59 | 0 | 0 | 0 | 0 | 0 | 0 | 11.1 | 11.45 | 92.71 | 0.97 | -17.8 | 977.78 | 20.57 | 28.16 | 73.29 | 59.23 | 8.46 | 0 | 5.81 | 22.83 | 36.71 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 0.06 | -14.29 | -14.29 | 12.13 | 0.0 | 0.0 | 0.6 | 0.0 | 36.36 | 1.06 | 0.0 | 0.0 | 6.65 | 16.87 | 51.14 | 8.31 | 13.06 | 40.85 | -0.11 | -57.14 | 84.51 | 6.54 | 16.37 | 77.24 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.29 | -13.91 | -39.42 | 1.9 | -26.92 | -48.79 | 0 | 0 | 0 | 0 | 0 | 0 | 9.96 | 53.23 | 8.26 | 1.18 | 353.85 | 195.0 | 16.05 | 28.09 | 12.87 | 54.61 | 24.78 | 0 | 4.73 | 20.97 | 26.81 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 0.07 | 0.0 | 0.0 | 12.13 | 0.0 | 0.0 | 0.6 | 0.0 | 36.36 | 1.06 | 0.0 | 0.0 | 5.69 | 26.44 | 32.02 | 7.35 | 19.32 | 26.51 | -0.07 | 89.71 | 78.12 | 5.62 | 47.12 | 40.85 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.66 | -6.34 | 0.0 | 2.6 | -7.47 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.5 | -9.34 | 0.0 | 0.26 | -51.85 | 0.0 | 12.53 | -4.93 | 0.0 | 43.77 | 0 | 0.0 | 3.91 | 16.37 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 0.07 | 0.0 | 0.0 | 12.13 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 4.5 | 6.13 | 0.0 | 6.16 | 4.41 | 0.0 | -0.68 | 19.05 | 0.0 | 3.82 | 12.35 | 0.0 | 0.00 | 0 | 0.0 |
