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) | 2.88 | 40.49 | 2.95 | 195.0 | 0.71 | -8.97 | 0 | 0 | 14.32 | -15.86 | 1.58 | -27.85 | 2.24 | 28.0 | 15.64 | 52.13 | 1.91 | -4.98 | 0.68 | 0.0 | 1.44 | -18.64 | 0.07 | 0 | 3.35 | 0.0 | 1.71 | 14.77 | 0.27 | 170.0 | 3.39 | -8.87 | 5.37 | 1.13 | -0.18 | 0 | 3.21 | -6.96 | 0.04 | 22.05 |
| 2022 (9) | 2.05 | 25.77 | 1.0 | -57.45 | 0.78 | 34.48 | 0 | 0 | 17.02 | 3.28 | 2.19 | 75.2 | 1.75 | -39.45 | 10.28 | -41.37 | 2.01 | -4.74 | 0.68 | 1260.0 | 1.77 | 51.28 | 0 | 0 | 3.35 | 0.0 | 1.49 | 9.56 | 0.1 | 0 | 3.72 | 29.62 | 5.31 | 25.53 | -0.27 | 0 | 3.45 | 24.55 | 0.03 | -13.09 |
| 2021 (8) | 1.63 | 42.98 | 2.35 | 5.38 | 0.58 | 23.4 | 0 | 0 | 16.48 | 5.24 | 1.25 | -33.86 | 2.89 | 24.57 | 17.54 | 18.37 | 2.11 | 56.3 | 0.05 | 0.0 | 1.17 | 165.91 | 0.01 | 0.0 | 3.35 | 0.0 | 1.36 | 16.24 | 0 | 0 | 2.87 | 2.5 | 4.23 | 6.55 | -0.1 | 0 | 2.77 | -1.07 | 0.04 | 2.32 |
| 2020 (7) | 1.14 | -16.79 | 2.23 | -50.22 | 0.47 | -22.95 | 0 | 0 | 15.66 | 23.02 | 1.89 | 85.29 | 2.32 | 15.42 | 14.81 | -6.17 | 1.35 | 23.85 | 0.05 | 0.0 | 0.44 | -40.54 | 0.01 | -50.0 | 3.35 | 0.0 | 1.17 | 9.35 | 0 | 0 | 2.8 | 66.67 | 3.97 | 43.84 | 0 | 0 | 2.8 | 63.74 | 0.03 | -11.05 |
| 2019 (6) | 1.37 | 3.79 | 4.48 | 119.61 | 0.61 | 0.0 | 0 | 0 | 12.73 | -12.21 | 1.02 | -10.53 | 2.01 | 2.03 | 15.79 | 16.22 | 1.09 | 22.47 | 0.05 | 0 | 0.74 | -45.19 | 0.02 | -33.33 | 3.35 | 0.3 | 1.07 | 11.46 | 0.01 | 0 | 1.68 | 15.86 | 2.76 | 14.52 | 0.03 | 0 | 1.71 | 18.75 | 0.04 | 30.94 |
| 2018 (5) | 1.32 | -56.44 | 2.04 | 10.27 | 0.61 | -11.59 | 0 | 0 | 14.5 | -1.96 | 1.14 | 62.86 | 1.97 | -1.5 | 13.59 | 0.47 | 0.89 | -8.25 | 0 | 0 | 1.35 | -11.18 | 0.03 | 50.0 | 3.34 | 1.21 | 0.96 | 7.87 | 0 | 0 | 1.45 | 5.84 | 2.41 | 6.64 | -0.01 | 0 | 1.44 | 4.35 | 0.03 | -2.45 |
| 2017 (4) | 3.03 | -1.3 | 1.85 | 125.61 | 0.69 | 46.81 | 0 | 0 | 14.79 | -24.23 | 0.7 | -64.1 | 2.0 | -10.71 | 13.52 | 17.84 | 0.97 | 5.43 | 0 | 0 | 1.52 | 19.69 | 0.02 | 0.0 | 3.3 | 10.0 | 0.89 | 28.99 | 0 | 0 | 1.37 | -46.27 | 2.26 | -30.46 | 0.01 | -80.0 | 1.38 | -46.92 | 0.03 | -4.37 |
| 2016 (3) | 3.07 | 153.72 | 0.82 | -71.33 | 0.47 | -24.19 | 0 | 0 | 19.52 | 32.97 | 1.95 | 77.27 | 2.24 | -8.57 | 11.48 | -31.24 | 0.92 | -23.33 | 0 | 0 | 1.27 | 20.95 | 0.02 | 0 | 3.0 | 13.21 | 0.69 | 18.97 | 0 | 0 | 2.55 | 52.69 | 3.25 | 43.81 | 0.05 | 150.0 | 2.6 | 53.85 | 0.03 | -16.08 |
| 2015 (2) | 1.21 | -20.92 | 2.86 | -7.44 | 0.62 | 5.08 | 0 | 0 | 14.68 | 12.84 | 1.1 | 57.14 | 2.45 | 20.1 | 16.69 | 6.44 | 1.2 | 22.45 | 0 | 0 | 1.05 | 50.0 | 0 | 0 | 2.65 | 0.0 | 0.58 | 13.73 | 0 | 0 | 1.67 | 26.52 | 2.26 | 22.83 | 0.02 | -50.0 | 1.69 | 24.26 | 0.04 | -7.76 |
| 2014 (1) | 1.53 | -7.27 | 3.09 | 8.04 | 0.59 | 0.0 | 0 | 0 | 13.01 | 2.44 | 0.7 | -17.65 | 2.04 | 36.91 | 15.68 | 33.65 | 0.98 | 18.07 | 0 | 0 | 0.7 | -45.74 | 0 | 0 | 2.65 | 0.0 | 0.51 | 18.6 | 0 | 0 | 1.32 | -16.46 | 1.84 | -8.46 | 0.04 | 300.0 | 1.36 | -14.47 | 0.04 | 2.54 |
| 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) | 2.21 | 0.45 | -17.54 | 2.93 | 54.21 | -17.23 | 0.6 | -1.64 | -13.04 | 0 | 0 | 0 | 4.08 | -2.39 | 18.26 | 0.44 | -36.23 | -18.52 | 2.04 | -20.62 | 5.15 | 12.37 | -23.66 | -15.89 | 2.04 | 14.61 | 7.94 | 0.72 | 4.35 | 5.88 | 1.11 | -9.76 | -11.9 | 0.06 | 0.0 | -14.29 | 3.35 | 0.0 | 0.0 | 1.87 | 0.0 | 9.36 | 0.18 | 0.0 | -33.33 | 3.83 | 12.98 | 24.35 | 5.87 | 8.1 | 16.01 | -0.04 | 63.64 | 83.33 | 3.79 | 15.55 | 33.45 | 0.03 | -2.15 | -10.05 |
| 24Q2 (19) | 2.2 | -14.73 | -20.29 | 1.9 | -25.78 | 11.76 | 0.61 | -14.08 | -14.08 | 0 | 0 | 0 | 4.18 | 9.14 | 24.78 | 0.69 | 6.15 | 40.82 | 2.57 | 35.98 | 58.64 | 16.20 | 28.86 | 36.44 | 1.78 | -4.3 | 25.35 | 0.69 | 1.47 | 2.99 | 1.23 | -5.38 | -13.38 | 0.06 | 0.0 | 500.0 | 3.35 | 0.0 | 0.0 | 1.87 | 9.36 | 9.36 | 0.18 | -33.33 | -33.33 | 3.39 | -16.09 | 33.46 | 5.43 | -9.8 | 20.13 | -0.11 | 8.33 | 52.17 | 3.28 | -16.33 | 41.99 | 0.03 | 0.17 | 11.88 |
| 24Q1 (18) | 2.58 | -10.42 | 4.88 | 2.56 | -13.22 | 132.73 | 0.71 | 0.0 | -4.05 | 0 | 0 | 0 | 3.83 | -12.95 | 22.76 | 0.65 | 103.12 | 195.45 | 1.89 | -15.62 | 23.53 | 12.57 | -19.61 | 24.68 | 1.86 | -2.62 | 15.53 | 0.68 | 0.0 | 1.49 | 1.3 | -9.72 | -18.75 | 0.06 | -14.29 | 0 | 3.35 | 0.0 | 0.0 | 1.71 | 0.0 | 14.77 | 0.27 | 0.0 | 170.0 | 4.04 | 19.17 | 2.54 | 6.02 | 12.1 | 8.86 | -0.12 | 33.33 | 53.85 | 3.92 | 22.12 | 6.52 | 0.03 | -7.07 | 12.52 |
| 23Q4 (17) | 2.88 | 7.46 | 40.49 | 2.95 | -16.67 | 195.0 | 0.71 | 2.9 | -8.97 | 0 | 0 | 0 | 4.4 | 27.54 | 34.56 | 0.32 | -40.74 | 128.57 | 2.24 | 15.46 | 28.0 | 15.64 | 6.35 | 52.13 | 1.91 | 1.06 | -4.98 | 0.68 | 0.0 | 0.0 | 1.44 | 14.29 | -18.64 | 0.07 | 0.0 | 0 | 3.35 | 0.0 | 0.0 | 1.71 | 0.0 | 14.77 | 0.27 | 0.0 | 170.0 | 3.39 | 10.06 | -8.87 | 5.37 | 6.13 | 1.13 | -0.18 | 25.0 | 33.33 | 3.21 | 13.03 | -6.96 | 0.04 | -1.25 | 22.05 |
| 23Q3 (16) | 2.68 | -2.9 | 39.58 | 3.54 | 108.24 | 22.92 | 0.69 | -2.82 | 40.82 | 0 | 0 | 0 | 3.45 | 2.99 | -11.54 | 0.54 | 10.2 | -15.62 | 1.94 | 19.75 | -4.43 | 14.71 | 23.84 | 33.75 | 1.89 | 33.1 | -7.35 | 0.68 | 1.49 | 1260.0 | 1.26 | -11.27 | 55.56 | 0.07 | 600.0 | 600.0 | 3.35 | 0.0 | 0.0 | 1.71 | 0.0 | 14.77 | 0.27 | 0.0 | 170.0 | 3.08 | 21.26 | -13.24 | 5.06 | 11.95 | -1.56 | -0.24 | -4.35 | 20.0 | 2.84 | 22.94 | -12.62 | 0.04 | 21.71 | 25.22 |
| 23Q2 (15) | 2.76 | 12.2 | 18.97 | 1.7 | 54.55 | -34.36 | 0.71 | -4.05 | 33.96 | 0 | 0 | 0 | 3.35 | 7.37 | -31.35 | 0.49 | 122.73 | -37.97 | 1.62 | 5.88 | -51.06 | 11.88 | 17.76 | -32.54 | 1.42 | -11.8 | -22.4 | 0.67 | 0.0 | 1240.0 | 1.42 | -11.25 | 56.04 | 0.01 | 0 | 0.0 | 3.35 | 0.0 | 0.0 | 1.71 | 14.77 | 14.77 | 0.27 | 170.0 | 170.0 | 2.54 | -35.53 | -12.71 | 4.52 | -18.26 | 0.44 | -0.23 | 11.54 | 20.69 | 2.31 | -37.23 | -11.83 | 0.03 | 0.74 | -0.72 |
| 23Q1 (14) | 2.46 | 20.0 | 22.39 | 1.1 | 10.0 | -56.86 | 0.74 | -5.13 | 32.14 | 0 | 0 | 0 | 3.12 | -4.59 | -37.22 | 0.22 | 57.14 | -64.52 | 1.53 | -12.57 | -52.92 | 10.09 | -1.91 | -44.95 | 1.61 | -19.9 | -1.83 | 0.67 | -1.47 | 1240.0 | 1.6 | -9.6 | 53.85 | 0 | 0 | -100.0 | 3.35 | 0.0 | 0.0 | 1.49 | 0.0 | 9.56 | 0.1 | 0.0 | 0 | 3.94 | 5.91 | 12.89 | 5.53 | 4.14 | 14.02 | -0.26 | 3.7 | -52.94 | 3.68 | 6.67 | 10.84 | 0.03 | 0.81 | -9.53 |
| 22Q4 (13) | 2.05 | 6.77 | 25.77 | 1.0 | -65.28 | -57.45 | 0.78 | 59.18 | 34.48 | 0 | 0 | 0 | 3.27 | -16.15 | -30.57 | 0.14 | -78.12 | -58.82 | 1.75 | -13.79 | -39.45 | 10.28 | -6.5 | -41.4 | 2.01 | -1.47 | -4.74 | 0.68 | 1260.0 | 1260.0 | 1.77 | 118.52 | 51.28 | 0 | -100.0 | -100.0 | 3.35 | 0.0 | 0.0 | 1.49 | 0.0 | 9.56 | 0.1 | 0.0 | 0 | 3.72 | 4.79 | 29.62 | 5.31 | 3.31 | 25.53 | -0.27 | 10.0 | -170.0 | 3.45 | 6.15 | 24.55 | 0.03 | 1.31 | -13.09 |
| 22Q3 (12) | 1.92 | -17.24 | 31.51 | 2.88 | 11.2 | 17.55 | 0.49 | -7.55 | -23.44 | 0 | 0 | 0 | 3.9 | -20.08 | -8.02 | 0.64 | -18.99 | 106.45 | 2.03 | -38.67 | -15.06 | 11.00 | -37.54 | -26.93 | 2.04 | 11.48 | 3.03 | 0.05 | 0.0 | 25.0 | 0.81 | -10.99 | -37.69 | 0.01 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 1.49 | 0.0 | 9.56 | 0.1 | 0.0 | 0 | 3.55 | 21.99 | 40.87 | 5.14 | 14.22 | 32.47 | -0.3 | -3.45 | -275.0 | 3.25 | 24.05 | 33.2 | 0.03 | -3.5 | -14.84 |
| 22Q2 (11) | 2.32 | 15.42 | 35.67 | 2.59 | 1.57 | -5.82 | 0.53 | -5.36 | -22.06 | 0 | 0 | 0 | 4.88 | -1.81 | 27.75 | 0.79 | 27.42 | 172.41 | 3.31 | 1.85 | 67.17 | 17.61 | -3.9 | 38.45 | 1.83 | 11.59 | -1.08 | 0.05 | 0.0 | 0.0 | 0.91 | -12.5 | -37.24 | 0.01 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 1.49 | 9.56 | 9.56 | 0.1 | 0 | 0 | 2.91 | -16.62 | 31.67 | 4.5 | -7.22 | 26.05 | -0.29 | -70.59 | -314.29 | 2.62 | -21.08 | 22.43 | 0.03 | -8.2 | -15.11 |
| 22Q1 (10) | 2.01 | 23.31 | 14.2 | 2.55 | 8.51 | 45.71 | 0.56 | -3.45 | -8.2 | 0 | 0 | 0 | 4.97 | 5.52 | 34.32 | 0.62 | 82.35 | 106.67 | 3.25 | 12.46 | 85.71 | 18.32 | 4.41 | 63.31 | 1.64 | -22.27 | -6.29 | 0.05 | 0.0 | 0.0 | 1.04 | -11.11 | -8.77 | 0.01 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 1.36 | 0.0 | 16.24 | 0 | 0 | 0 | 3.49 | 21.6 | 12.22 | 4.85 | 14.66 | 13.32 | -0.17 | -70.0 | -112.5 | 3.32 | 19.86 | 9.57 | 0.03 | -3.16 | -4.66 |
| 21Q4 (9) | 1.63 | 11.64 | 42.98 | 2.35 | -4.08 | 5.38 | 0.58 | -9.38 | 23.4 | 0 | 0 | 0 | 4.71 | 11.08 | 14.32 | 0.34 | 9.68 | -64.21 | 2.89 | 20.92 | 24.57 | 17.55 | 16.59 | 18.44 | 2.11 | 6.57 | 56.3 | 0.05 | 25.0 | 0.0 | 1.17 | -10.0 | 165.91 | 0.01 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 1.36 | 0.0 | 16.24 | 0 | 0 | 0 | 2.87 | 13.89 | 2.5 | 4.23 | 9.02 | 6.55 | -0.1 | -25.0 | 0 | 2.77 | 13.52 | -1.07 | 0.04 | -0.72 | 2.32 |
| 21Q3 (8) | 1.46 | -14.62 | -27.36 | 2.45 | -10.91 | -49.28 | 0.64 | -5.88 | 10.34 | 0 | 0 | 0 | 4.24 | 10.99 | 7.89 | 0.31 | 6.9 | 29.17 | 2.39 | 20.71 | 54.19 | 15.05 | 18.35 | 48.95 | 1.98 | 7.03 | 72.17 | 0.04 | -20.0 | -20.0 | 1.3 | -10.34 | 140.74 | 0.01 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 1.36 | 0.0 | 16.24 | 0 | 0 | 0 | 2.52 | 14.03 | 35.48 | 3.88 | 8.68 | 28.05 | -0.08 | -14.29 | 0 | 2.44 | 14.02 | 31.18 | 0.04 | -3.82 | -1.97 |
| 21Q2 (7) | 1.71 | -2.84 | 5.56 | 2.75 | 57.14 | -38.2 | 0.68 | 11.48 | 6.25 | 0 | 0 | 0 | 3.82 | 3.24 | -0.78 | 0.29 | -3.33 | -23.68 | 1.98 | 13.14 | 11.24 | 12.72 | 13.36 | 0 | 1.85 | 5.71 | 31.21 | 0.05 | 0.0 | 0.0 | 1.45 | 27.19 | 126.56 | 0.01 | 0.0 | -50.0 | 3.35 | 0.0 | 0.0 | 1.36 | 16.24 | 16.24 | 0 | 0 | 0 | 2.21 | -28.94 | 36.42 | 3.57 | -16.59 | 27.96 | -0.07 | 12.5 | -450.0 | 2.14 | -29.37 | 30.49 | 0.04 | 3.11 | 2.42 |
| 21Q1 (6) | 1.76 | 54.39 | -30.16 | 1.75 | -21.52 | -61.11 | 0.61 | 29.79 | -6.15 | 0 | 0 | 0 | 3.7 | -10.19 | -1.6 | 0.3 | -68.42 | -6.25 | 1.75 | -24.57 | 15.13 | 11.22 | -24.28 | 0 | 1.75 | 29.63 | 50.86 | 0.05 | 0.0 | 0.0 | 1.14 | 159.09 | 42.5 | 0.01 | 0.0 | -50.0 | 3.35 | 0.0 | 0.0 | 1.17 | 0.0 | 9.35 | 0 | 0 | -100.0 | 3.11 | 11.07 | 55.5 | 4.28 | 7.81 | 38.96 | -0.08 | 0 | 0 | 3.03 | 8.21 | 51.5 | 0.04 | 3.92 | -9.86 |
| 20Q4 (5) | 1.14 | -43.28 | -16.79 | 2.23 | -53.83 | -50.22 | 0.47 | -18.97 | -22.95 | 0 | 0 | 0 | 4.12 | 4.83 | 8.42 | 0.95 | 295.83 | 163.89 | 2.32 | 49.68 | 15.42 | 14.81 | 46.62 | 0 | 1.35 | 17.39 | 23.85 | 0.05 | 0.0 | 0.0 | 0.44 | -18.52 | -40.54 | 0.01 | 0.0 | -50.0 | 3.35 | 0.0 | 0.0 | 1.17 | 0.0 | 9.35 | 0 | 0 | -100.0 | 2.8 | 50.54 | 66.67 | 3.97 | 31.02 | 43.84 | 0 | 0 | -100.0 | 2.8 | 50.54 | 63.74 | 0.03 | -4.88 | -11.05 |
| 20Q3 (4) | 2.01 | 24.07 | 0.0 | 4.83 | 8.54 | 0.0 | 0.58 | -9.38 | 0.0 | 0 | 0 | 0.0 | 3.93 | 2.08 | 0.0 | 0.24 | -36.84 | 0.0 | 1.55 | -12.92 | 0.0 | 10.10 | 0 | 0.0 | 1.15 | -18.44 | 0.0 | 0.05 | 0.0 | 0.0 | 0.54 | -15.62 | 0.0 | 0.01 | -50.0 | 0.0 | 3.35 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.86 | 14.81 | 0.0 | 3.03 | 8.6 | 0.0 | 0 | -100.0 | 0.0 | 1.86 | 13.41 | 0.0 | 0.04 | 0.49 | 0.0 |
