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) | 6.23 | -1.42 | 1.5 | -18.48 | 0 | 0 | 0 | 0 | 15.8 | -33.31 | 0.88 | -75.49 | 3.24 | -39.78 | 20.51 | -9.7 | 4.3 | -28.57 | 0.01 | 0.0 | 0 | 0 | 0.03 | 0.0 | 6.83 | 0.0 | 1.92 | 23.08 | 0.81 | -15.62 | 3.11 | -35.34 | 5.84 | -20.33 | -0.98 | 0 | 2.13 | -46.75 | 0.00 | 0 |
| 2022 (9) | 6.32 | -2.02 | 1.84 | -21.7 | 0 | 0 | 0 | 0 | 23.69 | 4.41 | 3.59 | 68.54 | 5.38 | -16.33 | 22.71 | -19.86 | 6.02 | 20.88 | 0.01 | 0.0 | 0 | 0 | 0.03 | -25.0 | 6.83 | 0.0 | 1.56 | 18.18 | 0.96 | 1.05 | 4.81 | 65.29 | 7.33 | 41.23 | -0.81 | 0 | 4.0 | 105.13 | 0.00 | 0 |
| 2021 (8) | 6.45 | 26.22 | 2.35 | -6.37 | 0 | 0 | 0 | 0 | 22.69 | 43.15 | 2.13 | 5225.0 | 6.43 | 57.21 | 28.34 | 9.82 | 4.98 | 23.88 | 0.01 | 0.0 | 0 | 0 | 0.04 | -69.23 | 6.83 | 0.0 | 1.32 | 0.0 | 0.95 | 0.0 | 2.91 | 393.22 | 5.19 | 81.47 | -0.96 | 0 | 1.95 | 0 | 0.00 | 0 |
| 2020 (7) | 5.11 | 21.67 | 2.51 | -3.46 | 0 | 0 | 0 | 0 | 15.85 | 3.39 | 0.04 | 0 | 4.09 | 9.95 | 25.80 | 6.34 | 4.02 | 5.79 | 0.01 | 0.0 | 0 | 0 | 0.13 | -18.75 | 6.83 | 0.0 | 1.32 | 0.0 | 0.95 | 90.0 | 0.59 | -41.58 | 2.86 | 1.42 | -0.9 | 0 | -0.31 | 0 | 0.00 | 0 |
| 2019 (6) | 4.2 | -15.49 | 2.6 | 11.11 | 0 | 0 | 0 | 0 | 15.33 | 0.59 | -0.21 | 0 | 3.72 | -0.8 | 24.27 | -1.38 | 3.8 | -9.52 | 0.01 | 0.0 | 0 | 0 | 0.16 | 300.0 | 6.83 | -11.18 | 1.32 | 10.0 | 0.5 | 35.14 | 1.01 | -44.81 | 2.82 | -16.81 | -0.95 | 0 | 0.06 | -95.49 | 0.00 | 0 |
| 2018 (5) | 4.97 | 60.32 | 2.34 | 14.15 | 0 | 0 | 0 | 0 | 15.24 | 4.1 | 1.2 | 1100.0 | 3.75 | -4.34 | 24.61 | -8.1 | 4.2 | 22.09 | 0.01 | -85.71 | 0 | 0 | 0.04 | 0.0 | 7.69 | 0.0 | 1.2 | 0.84 | 0.37 | 131.25 | 1.83 | 67.89 | 3.39 | 39.51 | -0.5 | 0 | 1.33 | 84.72 | 0.00 | 0 |
| 2017 (4) | 3.1 | -21.72 | 2.05 | 9.04 | 0 | 0 | 0 | 0 | 14.64 | -5.97 | 0.1 | -72.97 | 3.92 | -2.0 | 26.78 | 4.23 | 3.44 | 24.19 | 0.07 | -12.5 | 0 | 0 | 0.04 | 33.33 | 7.69 | -0.77 | 1.19 | 3.48 | 0.16 | 6.67 | 1.09 | -27.81 | 2.43 | -13.52 | -0.37 | 0 | 0.72 | -46.67 | 0.00 | 0 |
| 2016 (3) | 3.96 | 7.61 | 1.88 | 24.5 | 0 | 0 | 0 | 0 | 15.57 | -3.41 | 0.37 | -30.19 | 4.0 | 0.25 | 25.69 | 3.79 | 2.77 | -8.28 | 0.08 | -20.0 | 0 | 0 | 0.03 | -25.0 | 7.75 | 0.0 | 1.15 | 4.55 | 0.15 | 0.0 | 1.51 | -12.21 | 2.81 | -5.39 | -0.16 | 0 | 1.35 | -37.5 | 0.00 | -57.0 |
| 2015 (2) | 3.68 | 9.85 | 1.51 | -37.08 | 0 | 0 | 0 | 0 | 16.12 | -0.31 | 0.53 | -23.19 | 3.99 | -3.39 | 24.75 | -3.09 | 3.02 | -14.93 | 0.1 | 0 | 0 | 0 | 0.04 | -33.33 | 7.75 | 0.0 | 1.1 | 6.8 | 0.15 | 0.0 | 1.72 | -6.01 | 2.97 | -1.33 | 0.44 | -22.81 | 2.16 | -10.0 | 0.01 | 1.06 |
| 2014 (1) | 3.35 | -4.56 | 2.4 | -24.05 | 0 | 0 | 0 | 0 | 16.17 | 2.86 | 0.69 | 27.78 | 4.13 | 5.63 | 25.54 | 2.69 | 3.55 | -8.03 | 0 | 0 | 0 | 0 | 0.06 | -25.0 | 7.75 | 0.0 | 1.03 | 6.19 | 0.15 | 0.0 | 1.83 | 14.37 | 3.01 | 10.26 | 0.57 | 418.18 | 2.4 | 40.35 | 0.01 | -4.34 |
| 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) | 7.13 | -6.06 | 22.3 | 1.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.51 | -8.59 | 6.69 | -0.17 | -230.77 | -162.96 | 3.52 | -8.81 | 5.07 | 24.11 | -10.18 | 27.46 | 3.81 | -1.8 | -20.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 6.83 | 0.0 | 0.0 | 2.01 | 0.0 | 4.69 | 0.98 | 0.0 | 20.99 | 2.44 | -6.51 | -24.92 | 5.43 | -3.21 | -9.05 | -0.6 | -20.0 | -1.69 | 1.84 | -12.8 | -30.83 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.59 | 7.66 | -7.55 | 1.5 | 0.0 | -18.48 | 0 | 0 | 0 | 0 | 0 | 0 | 3.84 | -2.29 | -4.24 | 0.13 | -40.91 | -27.78 | 3.86 | -5.85 | -7.21 | 26.84 | -4.74 | 32.79 | 3.88 | -3.96 | -21.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 6.83 | 0.0 | 0.0 | 2.01 | 4.69 | 4.69 | 0.98 | 20.99 | 20.99 | 2.61 | -21.62 | -12.12 | 5.61 | -7.43 | -1.58 | -0.5 | 16.67 | 48.98 | 2.11 | -22.71 | 6.03 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.05 | 13.16 | 5.22 | 1.5 | 0.0 | -18.48 | 0 | 0 | 0 | 0 | 0 | 0 | 3.93 | 18.37 | -24.13 | 0.22 | 237.5 | -62.07 | 4.1 | 26.54 | -17.0 | 28.18 | 37.41 | 30.74 | 4.04 | -6.05 | -27.21 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 6.83 | 0.0 | 0.0 | 1.92 | 0.0 | 23.08 | 0.81 | 0.0 | -15.62 | 3.33 | 7.07 | -38.22 | 6.06 | 3.77 | -23.39 | -0.6 | 38.78 | 23.08 | 2.73 | 28.17 | -40.78 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.23 | 6.86 | -1.42 | 1.5 | 0.0 | -18.48 | 0 | 0 | 0 | 0 | 0 | 0 | 3.32 | 0.91 | -36.52 | -0.16 | -159.26 | -144.44 | 3.24 | -3.28 | -39.78 | 20.51 | 8.41 | -9.7 | 4.3 | -10.23 | -28.57 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 6.83 | 0.0 | 0.0 | 1.92 | 0.0 | 23.08 | 0.81 | 0.0 | -15.62 | 3.11 | -4.31 | -35.34 | 5.84 | -2.18 | -20.33 | -0.98 | -66.1 | -20.99 | 2.13 | -19.92 | -46.75 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.83 | -28.99 | -10.86 | 1.5 | -18.48 | -20.63 | 0 | 0 | 0 | 0 | 0 | 0 | 3.29 | -17.96 | -46.59 | 0.27 | 50.0 | -76.92 | 3.35 | -19.47 | -45.53 | 18.92 | -6.42 | -23.2 | 4.79 | -3.04 | -22.87 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 33.33 | 6.83 | 0.0 | 0.0 | 1.92 | 0.0 | 23.08 | 0.81 | 0.0 | -15.62 | 3.25 | 9.43 | -27.13 | 5.97 | 4.74 | -14.47 | -0.59 | 39.8 | 6.35 | 2.66 | 33.67 | -30.55 | 0.00 | 0 | 0 |
| 23Q2 (15) | 8.21 | 22.54 | 22.9 | 1.84 | 0.0 | -2.65 | 0 | 0 | 0 | 0 | 0 | 0 | 4.01 | -22.59 | -36.85 | 0.18 | -68.97 | -84.87 | 4.16 | -15.79 | -32.9 | 20.21 | -6.21 | -17.97 | 4.94 | -10.99 | -18.08 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 6.83 | 0.0 | 0.0 | 1.92 | 23.08 | 23.08 | 0.81 | -15.62 | -15.62 | 2.97 | -44.9 | -9.45 | 5.7 | -27.94 | -1.72 | -0.98 | -25.64 | -24.05 | 1.99 | -56.83 | -20.08 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.7 | 6.01 | 10.2 | 1.84 | 0.0 | -11.96 | 0 | 0 | 0 | 0 | 0 | 0 | 5.18 | -0.96 | -12.94 | 0.58 | 61.11 | -33.33 | 4.94 | -8.18 | -18.48 | 21.55 | -5.09 | -13.68 | 5.55 | -7.81 | 1.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 33.33 | 0.0 | 6.83 | 0.0 | 0.0 | 1.56 | 0.0 | 18.18 | 0.96 | 0.0 | 1.05 | 5.39 | 12.06 | 42.59 | 7.91 | 7.91 | 30.74 | -0.78 | 3.7 | -21.88 | 4.61 | 15.25 | 46.82 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.32 | -3.36 | -2.02 | 1.84 | -2.65 | -21.7 | 0 | 0 | 0 | 0 | 0 | 0 | 5.23 | -15.1 | -19.66 | 0.36 | -69.23 | -49.3 | 5.38 | -12.52 | -16.33 | 22.71 | -7.79 | -19.86 | 6.02 | -3.06 | 20.88 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 6.83 | 0.0 | 0.0 | 1.56 | 0.0 | 18.18 | 0.96 | 0.0 | 1.05 | 4.81 | 7.85 | 65.29 | 7.33 | 5.01 | 41.23 | -0.81 | -28.57 | 15.62 | 4.0 | 4.44 | 105.13 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.54 | -2.1 | 9.73 | 1.89 | 0.0 | -19.92 | 0 | 0 | 0 | 0 | 0 | 0 | 6.16 | -2.99 | -2.99 | 1.17 | -1.68 | 60.27 | 6.15 | -0.81 | 0.99 | 24.63 | -0.05 | -18.31 | 6.21 | 2.99 | 29.65 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 6.83 | 0.0 | 0.0 | 1.56 | 0.0 | 18.18 | 0.96 | 0.0 | 1.05 | 4.46 | 35.98 | 132.29 | 6.98 | 20.34 | 66.19 | -0.63 | 20.25 | 38.24 | 3.83 | 53.82 | 325.56 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.68 | 9.87 | 24.16 | 1.89 | -9.57 | -23.48 | 0 | 0 | 0 | 0 | 0 | 0 | 6.35 | 6.72 | 16.3 | 1.19 | 36.78 | 142.86 | 6.2 | 2.31 | 19.0 | 24.64 | -1.31 | -13.21 | 6.03 | 10.24 | 42.22 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | -69.23 | 6.83 | 0.0 | 0.0 | 1.56 | 18.18 | 18.18 | 0.96 | 1.05 | 1.05 | 3.28 | -13.23 | 156.25 | 5.8 | -4.13 | 63.38 | -0.79 | -23.44 | 19.39 | 2.49 | -20.7 | 730.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.08 | -5.74 | 28.54 | 2.09 | -11.06 | -15.73 | 0 | 0 | 0 | 0 | 0 | 0 | 5.95 | -8.6 | 36.16 | 0.87 | 22.54 | 314.29 | 6.06 | -5.75 | 34.97 | 24.97 | -11.89 | -5.07 | 5.47 | 9.84 | 31.81 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | -69.23 | 6.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 3.78 | 29.9 | 378.48 | 6.05 | 16.57 | 97.71 | -0.64 | 33.33 | 28.09 | 3.14 | 61.03 | 3240.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.45 | 8.22 | 26.22 | 2.35 | -0.42 | -6.37 | 0 | 0 | 0 | 0 | 0 | 0 | 6.51 | 2.52 | 61.94 | 0.71 | -2.74 | 491.67 | 6.43 | 5.58 | 57.21 | 28.34 | -6.0 | 9.82 | 4.98 | 3.97 | 23.88 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.04 | 0.0 | -69.23 | 6.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 2.91 | 51.56 | 393.22 | 5.19 | 23.57 | 81.47 | -0.96 | 5.88 | -6.67 | 1.95 | 116.67 | 729.03 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.96 | 10.78 | 27.9 | 2.36 | -4.45 | -6.72 | 0 | 0 | 0 | 0 | 0 | 0 | 6.35 | 16.3 | 41.11 | 0.73 | 48.98 | 911.11 | 6.09 | 16.89 | 41.63 | 30.15 | 6.19 | 9.66 | 4.79 | 12.97 | 14.59 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.04 | -69.23 | -73.33 | 6.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 1.92 | 50.0 | 308.51 | 4.2 | 18.31 | 53.28 | -1.02 | -4.08 | -4.08 | 0.9 | 200.0 | 276.47 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.38 | 13.74 | 18.76 | 2.47 | -0.4 | -2.76 | 0 | 0 | 0 | 0 | 0 | 0 | 5.46 | 24.94 | 30.62 | 0.49 | 133.33 | 600.0 | 5.21 | 16.04 | 27.38 | 28.39 | 7.94 | 0 | 4.24 | 2.17 | -4.93 | 0.01 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.13 | 0.0 | -18.75 | 6.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 1.28 | 62.03 | 128.57 | 3.55 | 16.01 | 25.44 | -0.98 | -10.11 | 11.71 | 0.3 | 400.0 | 154.55 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.73 | -7.44 | 8.24 | 2.48 | -1.2 | -14.78 | 0 | 0 | 0 | 0 | 0 | 0 | 4.37 | 8.71 | 38.73 | 0.21 | 75.0 | 450.0 | 4.49 | 9.78 | 37.73 | 26.30 | 1.93 | 0 | 4.15 | 3.23 | -0.95 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | -18.75 | 6.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.95 | 0.0 | 90.0 | 0.79 | 33.9 | -15.96 | 3.06 | 6.99 | 10.87 | -0.89 | 1.11 | 3.26 | -0.1 | 67.74 | -600.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.11 | 9.66 | 21.67 | 2.51 | -0.79 | -3.46 | 0 | 0 | 0 | 0 | 0 | 0 | 4.02 | -10.67 | 5.51 | 0.12 | 233.33 | 144.44 | 4.09 | -4.88 | 9.95 | 25.80 | -6.14 | 0 | 4.02 | -3.83 | 5.79 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0 | 0.13 | -13.33 | -18.75 | 6.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.95 | 0.0 | 90.0 | 0.59 | 25.53 | -41.58 | 2.86 | 4.38 | 1.42 | -0.9 | 8.16 | 5.26 | -0.31 | 39.22 | -616.67 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.66 | 2.87 | 0.0 | 2.53 | -0.39 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.5 | 7.66 | 0.0 | -0.09 | -228.57 | 0.0 | 4.3 | 5.13 | 0.0 | 27.49 | 0 | 0.0 | 4.18 | -6.28 | 0.0 | 0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.15 | -6.25 | 0.0 | 6.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.47 | -16.07 | 0.0 | 2.74 | -3.18 | 0.0 | -0.98 | 11.71 | 0.0 | -0.51 | 7.27 | 0.0 | 0.00 | 0 | 0.0 |
