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) | 3.92 | -10.09 | 1.35 | -41.05 | 0 | 0 | 0 | 0 | 30.52 | -18.87 | -0.21 | 0 | 9.21 | -2.44 | 30.18 | 20.26 | 6.69 | -25.42 | 0.82 | 0 | 0.5 | -50.0 | 1.88 | -4.08 | 11.23 | 0.0 | 2.81 | 2.93 | 0.78 | 0.0 | 2.13 | -28.52 | 5.72 | -11.86 | -0.38 | 0 | 1.75 | -33.21 | 0.05 | 10.57 |
| 2022 (9) | 4.36 | -16.31 | 2.29 | 160.23 | 0.01 | 0 | 0 | 0 | 37.62 | 2.81 | 0.79 | -46.62 | 9.44 | -14.57 | 25.09 | -16.91 | 8.97 | 34.68 | 0 | 0 | 1.0 | 0 | 1.96 | 4800.0 | 11.23 | 0.0 | 2.73 | 5.81 | 0.78 | 0.0 | 2.98 | -11.31 | 6.49 | -3.42 | -0.36 | 0 | 2.62 | -6.09 | 0.04 | 2062.56 |
| 2021 (8) | 5.21 | -40.53 | 0.88 | -11.11 | 0 | 0 | 0 | 0 | 36.59 | 32.86 | 1.48 | 70.11 | 11.05 | 21.7 | 30.20 | -8.4 | 6.66 | 47.35 | 0 | 0 | 0 | 0 | 0.04 | 0 | 11.23 | 0.0 | 2.58 | 4.45 | 0.78 | 0.0 | 3.36 | 26.32 | 6.72 | 13.71 | -0.57 | 0 | 2.79 | 34.78 | 0.00 | 0 |
| 2020 (7) | 8.76 | -12.4 | 0.99 | -69.25 | 0 | 0 | 0 | 0 | 27.54 | -5.56 | 0.87 | 0 | 9.08 | 12.24 | 32.97 | 18.84 | 4.52 | -22.87 | 0 | 0 | 0 | 0 | 0 | 0 | 11.23 | 0.09 | 2.47 | 0.0 | 0.78 | 0.0 | 2.66 | 40.0 | 5.91 | 14.76 | -0.59 | 0 | 2.07 | 27.78 | 0.00 | 0 |
| 2019 (6) | 10.0 | 50.83 | 3.22 | -22.03 | 0 | 0 | 0 | 0 | 29.16 | -20.46 | -0.74 | 0 | 8.09 | -26.99 | 27.74 | -8.21 | 5.86 | -19.28 | 0 | 0 | 0 | 0 | 0 | 0 | 11.22 | 25.78 | 2.47 | 4.66 | 0.78 | 0.0 | 1.9 | -40.62 | 5.15 | -18.77 | -0.28 | 0 | 1.62 | -46.53 | 0.00 | 0 |
| 2018 (5) | 6.63 | 10.32 | 4.13 | 12.84 | 0.04 | -75.0 | 0 | 0 | 36.66 | -3.14 | 1.14 | -36.31 | 11.08 | -11.71 | 30.22 | -8.85 | 7.26 | 25.61 | 0 | 0 | 0.29 | -9.38 | 0 | 0 | 8.92 | 0.45 | 2.36 | 8.26 | 0.78 | 0.0 | 3.2 | 19.4 | 6.34 | 12.41 | -0.17 | 0 | 3.03 | 16.09 | 0.00 | 0 |
| 2017 (4) | 6.01 | 8.29 | 3.66 | -19.38 | 0.16 | -33.33 | 0 | 0 | 37.85 | 4.13 | 1.79 | 517.24 | 12.55 | 3.55 | 33.16 | -0.56 | 5.78 | 5.67 | 0 | 0 | 0.32 | -51.52 | 0 | 0 | 8.88 | 1.37 | 2.18 | 1.4 | 0.78 | 0.0 | 2.68 | 165.35 | 5.64 | 43.15 | -0.07 | 0 | 2.61 | 130.97 | 0.00 | 0 |
| 2016 (3) | 5.55 | -23.97 | 4.54 | -29.06 | 0.24 | -11.11 | 0 | 0 | 36.35 | -3.71 | 0.29 | 0 | 12.12 | 19.76 | 33.34 | 24.38 | 5.47 | -40.86 | 0 | 0 | 0.66 | -30.53 | 0 | 0 | 8.76 | 0.0 | 2.15 | 0.0 | 0.78 | 0.0 | 1.01 | 40.28 | 3.94 | 7.95 | 0.12 | -82.61 | 1.13 | -19.86 | 0.00 | 0 |
| 2015 (2) | 7.3 | 36.45 | 6.4 | -35.03 | 0.27 | 12.5 | 0 | 0 | 37.75 | -13.34 | -1.49 | 0 | 10.12 | -36.07 | 26.81 | -26.23 | 9.25 | -33.02 | 0.01 | -66.67 | 0.95 | -15.93 | 0 | 0 | 8.76 | 0.0 | 2.15 | 0.0 | 0.78 | 0.0 | 0.72 | -67.27 | 3.65 | -28.99 | 0.69 | -12.66 | 1.41 | -52.84 | 0.00 | 0 |
| 2014 (1) | 5.35 | -44.33 | 9.85 | 33.47 | 0.24 | -93.42 | 0 | 0 | 43.56 | 5.47 | -1.31 | 0 | 15.83 | 24.84 | 36.34 | 18.37 | 13.81 | 16.34 | 0.03 | 0 | 1.13 | 140.43 | 0 | 0 | 8.76 | 0.0 | 2.15 | 0.94 | 0.78 | 0.0 | 2.2 | -42.11 | 5.14 | -23.4 | 0.79 | 192.59 | 2.99 | -26.54 | -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) | 9.96 | 88.64 | 147.76 | 6.0 | 248.84 | 287.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.96 | 29.86 | 27.69 | 0.16 | 166.67 | 188.89 | 9.35 | 5.17 | -2.4 | 29.77 | -2.06 | 0.61 | 9.74 | 68.51 | 36.61 | 0.81 | 0.0 | -1.22 | 3.0 | 0 | 500.0 | 13.4 | 640.33 | 601.57 | 11.23 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 0.8 | 2.56 | 2.56 | 2.0 | 8.11 | -9.09 | 5.61 | 3.12 | -3.11 | -0.11 | 45.0 | 57.69 | 1.89 | 14.55 | -2.58 | 0.27 | 487.14 | 489.51 |
| 24Q2 (19) | 5.28 | 20.27 | 15.79 | 1.72 | -13.13 | 1.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.67 | 9.26 | -3.52 | 0.06 | 0 | 200.0 | 8.89 | -2.84 | -2.95 | 30.39 | -1.91 | 11.35 | 5.78 | -6.17 | -21.25 | 0.81 | 0.0 | -2.41 | 0 | -100.0 | -100.0 | 1.81 | -1.63 | -7.18 | 11.23 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 1.85 | 2.78 | -21.94 | 5.44 | 0.93 | -8.72 | -0.2 | 25.93 | 57.45 | 1.65 | 7.84 | -13.16 | 0.05 | -2.54 | 3.29 |
| 24Q1 (18) | 4.39 | 11.99 | -6.0 | 1.98 | 46.67 | -6.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.02 | 3.85 | -12.25 | 0 | 100.0 | -100.0 | 9.15 | -0.65 | -2.87 | 30.99 | 2.65 | 18.88 | 6.16 | -7.92 | -25.33 | 0.81 | -1.22 | -2.41 | 0.2 | -60.0 | -75.0 | 1.84 | -2.13 | -4.66 | 11.23 | 0.0 | 0.0 | 2.81 | 0.0 | 2.93 | 0.78 | 0.0 | 0.0 | 1.8 | -15.49 | -26.23 | 5.39 | -5.77 | -9.41 | -0.27 | 28.95 | 10.0 | 1.53 | -12.57 | -28.5 | 0.05 | 3.1 | 8.99 |
| 23Q4 (17) | 3.92 | -2.49 | -10.09 | 1.35 | -12.9 | -41.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.76 | -13.33 | -21.67 | -0.06 | 66.67 | 14.29 | 9.21 | -3.86 | -2.44 | 30.19 | 2.03 | 20.3 | 6.69 | -6.17 | -25.42 | 0.82 | 0.0 | 0 | 0.5 | 0.0 | -50.0 | 1.88 | -1.57 | -4.08 | 11.23 | 0.0 | 0.0 | 2.81 | 0.0 | 2.93 | 0.78 | 0.0 | 0.0 | 2.13 | -3.18 | -28.52 | 5.72 | -1.21 | -11.86 | -0.38 | -46.15 | -5.56 | 1.75 | -9.79 | -33.21 | 0.05 | -0.08 | 10.57 |
| 23Q3 (16) | 4.02 | -11.84 | -15.55 | 1.55 | -8.28 | -58.56 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 7.8 | -1.89 | -13.14 | -0.18 | -1000.0 | -700.0 | 9.58 | 4.59 | -12.51 | 29.59 | 8.4 | 1.65 | 7.13 | -2.86 | -27.61 | 0.82 | -1.2 | 0 | 0.5 | 0.0 | -50.0 | 1.91 | -2.05 | -9.48 | 11.23 | 0.0 | 0.0 | 2.81 | 0.0 | 2.93 | 0.78 | 0.0 | 0.0 | 2.2 | -7.17 | -28.1 | 5.79 | -2.85 | -11.87 | -0.26 | 44.68 | 3.7 | 1.94 | 2.11 | -30.47 | 0.05 | 2.88 | 8.0 |
| 23Q2 (15) | 4.56 | -2.36 | 7.55 | 1.69 | -19.91 | -54.2 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 7.95 | -0.62 | -24.5 | 0.02 | 100.0 | -95.45 | 9.16 | -2.76 | -27.7 | 27.29 | 4.72 | -17.99 | 7.34 | -11.03 | -20.65 | 0.83 | 0.0 | 0 | 0.5 | -37.5 | 4900.0 | 1.95 | 1.04 | -8.88 | 11.23 | 0.0 | 0.0 | 2.81 | 2.93 | 2.93 | 0.78 | 0.0 | 0.0 | 2.37 | -2.87 | -21.78 | 5.96 | 0.17 | -9.01 | -0.47 | -56.67 | -23.68 | 1.9 | -11.21 | -28.3 | 0.04 | 2.84 | 5.61 |
| 23Q1 (14) | 4.67 | 7.11 | 6.62 | 2.11 | -7.86 | -18.22 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 8.0 | -7.3 | -15.61 | 0.01 | 114.29 | -97.5 | 9.42 | -0.21 | -24.46 | 26.07 | 3.87 | -22.08 | 8.25 | -8.03 | 1.6 | 0.83 | 0 | 0 | 0.8 | -20.0 | 0 | 1.93 | -1.53 | 16.97 | 11.23 | 0.0 | 0.0 | 2.73 | 0.0 | 5.81 | 0.78 | 0.0 | 0.0 | 2.44 | -18.12 | -11.27 | 5.95 | -8.32 | -2.62 | -0.3 | 16.67 | -7.14 | 2.14 | -18.32 | -13.36 | 0.04 | 4.6 | 7.64 |
| 22Q4 (13) | 4.36 | -8.4 | -16.31 | 2.29 | -38.77 | 160.23 | 0.01 | 0 | 0 | 0 | 0 | 0 | 8.63 | -3.9 | 0.0 | -0.07 | -333.33 | -128.0 | 9.44 | -13.79 | -14.57 | 25.09 | -13.79 | -16.93 | 8.97 | -8.93 | 34.68 | 0 | 0 | 0 | 1.0 | 0.0 | 0 | 1.96 | -7.11 | 4800.0 | 11.23 | 0.0 | 0.0 | 2.73 | 0.0 | 5.81 | 0.78 | 0.0 | 0.0 | 2.98 | -2.61 | -11.31 | 6.49 | -1.22 | -3.42 | -0.36 | -33.33 | 36.84 | 2.62 | -6.09 | -6.09 | 0.04 | -2.4 | 2062.56 |
| 22Q3 (12) | 4.76 | 12.26 | -13.14 | 3.74 | 1.36 | 274.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.98 | -14.72 | -4.77 | 0.03 | -93.18 | -90.62 | 10.95 | -13.58 | -8.52 | 29.11 | -12.54 | -13.75 | 9.85 | 6.49 | 101.43 | 0 | 0 | 0 | 1.0 | 9900.0 | 0 | 2.11 | -1.4 | 5175.0 | 11.23 | 0.0 | 0.0 | 2.73 | 0.0 | 5.81 | 0.78 | 0.0 | 0.0 | 3.06 | 0.99 | -1.29 | 6.57 | 0.31 | 1.55 | -0.27 | 28.95 | 57.81 | 2.79 | 5.28 | 13.41 | 0.04 | 0.6 | 2076.31 |
| 22Q2 (11) | 4.24 | -3.2 | -25.61 | 3.69 | 43.02 | 310.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.53 | 11.08 | 8.11 | 0.44 | 10.0 | 7.32 | 12.67 | 1.6 | 5.15 | 33.28 | -0.5 | -10.21 | 9.25 | 13.92 | 86.12 | 0 | 0 | 0 | 0.01 | 0 | 0 | 2.14 | 29.7 | 5250.0 | 11.23 | 0.0 | 0.0 | 2.73 | 5.81 | 5.81 | 0.78 | 0.0 | 0.0 | 3.03 | 10.18 | 8.99 | 6.55 | 7.2 | 6.5 | -0.38 | -35.71 | 38.71 | 2.65 | 7.29 | 22.69 | 0.04 | 4.81 | 0 |
| 22Q1 (10) | 4.38 | -15.93 | -51.44 | 2.58 | 193.18 | 40.98 | 0 | 0 | 0 | 0 | 0 | 0 | 9.48 | 9.85 | 7.97 | 0.4 | 60.0 | -18.37 | 12.47 | 12.85 | 12.44 | 33.45 | 10.73 | -9.51 | 8.12 | 21.92 | 104.02 | 0 | 0 | 0 | 0 | 0 | 0 | 1.65 | 4025.0 | 0 | 11.23 | 0.0 | 0.0 | 2.58 | 0.0 | 4.45 | 0.78 | 0.0 | 0.0 | 2.75 | -18.15 | -12.7 | 6.11 | -9.08 | -4.68 | -0.28 | 50.88 | 50.0 | 2.47 | -11.47 | -4.63 | 0.04 | 2001.46 | 0 |
| 21Q4 (9) | 5.21 | -4.93 | -40.53 | 0.88 | -12.0 | -11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 8.63 | -8.48 | 14.76 | 0.25 | -21.88 | -7.41 | 11.05 | -7.69 | 21.7 | 30.21 | -10.49 | -8.35 | 6.66 | 36.2 | 47.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 11.23 | 0.0 | 0.0 | 2.58 | 0.0 | 4.45 | 0.78 | 0.0 | 0.0 | 3.36 | 8.39 | 26.32 | 6.72 | 3.86 | 13.71 | -0.57 | 10.94 | 3.39 | 2.79 | 13.41 | 34.78 | 0.00 | -1.78 | 0 |
| 21Q3 (8) | 5.48 | -3.86 | -32.18 | 1.0 | 11.11 | -45.65 | 0 | 0 | 0 | 0 | 0 | 0 | 9.43 | -3.18 | 45.75 | 0.32 | -21.95 | 14.29 | 11.97 | -0.66 | 39.35 | 33.75 | -8.95 | 5.13 | 4.89 | -1.61 | -6.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 0 | 11.23 | 0.0 | 0.0 | 2.58 | 0.0 | 4.45 | 0.78 | 0.0 | 0.0 | 3.1 | 11.51 | 29.17 | 6.47 | 5.2 | 14.51 | -0.64 | -3.23 | -8.47 | 2.46 | 13.89 | 35.91 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.7 | -36.81 | -41.9 | 0.9 | -50.82 | -73.68 | 0 | 0 | 0 | 0 | 0 | 0 | 9.74 | 10.93 | 34.72 | 0.41 | -16.33 | 86.36 | 12.05 | 8.66 | 30.98 | 37.07 | 0.27 | 0 | 4.97 | 24.87 | -10.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0 | 11.23 | 0.0 | 0.09 | 2.58 | 4.45 | 4.45 | 0.78 | 0.0 | 0.0 | 2.78 | -11.75 | 46.32 | 6.15 | -4.06 | 19.42 | -0.62 | -10.71 | -44.19 | 2.16 | -16.6 | 46.94 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.02 | 2.97 | -14.66 | 1.83 | 84.85 | -46.65 | 0 | 0 | 0 | 0 | 0 | 0 | 8.78 | 16.76 | 38.7 | 0.49 | 81.48 | 345.45 | 11.09 | 22.14 | 31.4 | 36.97 | 12.16 | 0 | 3.98 | -11.95 | -23.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.23 | 0.0 | 0.09 | 2.47 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 3.15 | 18.42 | 56.72 | 6.41 | 8.46 | 21.86 | -0.56 | 5.08 | -64.71 | 2.59 | 25.12 | 55.09 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.76 | 8.42 | -12.4 | 0.99 | -46.2 | -69.25 | 0 | 0 | 0 | 0 | 0 | 0 | 7.52 | 16.23 | 11.74 | 0.27 | -3.57 | 164.29 | 9.08 | 5.7 | 12.24 | 32.96 | 2.67 | 0 | 4.52 | -13.58 | -22.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.23 | 0.0 | 0.09 | 2.47 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 2.66 | 10.83 | 40.0 | 5.91 | 4.6 | 14.76 | -0.59 | 0.0 | -110.71 | 2.07 | 14.36 | 27.78 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.08 | -17.64 | 0.0 | 1.84 | -46.2 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.47 | -10.51 | 0.0 | 0.28 | 27.27 | 0.0 | 8.59 | -6.63 | 0.0 | 32.10 | 0 | 0.0 | 5.23 | -5.94 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.23 | 0.09 | 0.0 | 2.47 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 2.4 | 26.32 | 0.0 | 5.65 | 9.71 | 0.0 | -0.59 | -37.21 | 0.0 | 1.81 | 23.13 | 0.0 | 0.00 | 0 | 0.0 |
