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) | 2.74 | -4.2 | 1.67 | -8.24 | 0.3 | 233.33 | 0 | 0 | 9.23 | -18.46 | 0.26 | 0.0 | 2.78 | -4.47 | 30.12 | 17.16 | 0.57 | 5.56 | 0.71 | -14.46 | 0.28 | -56.92 | 0.01 | -50.0 | 4.44 | -0.22 | 0.32 | 3.23 | 0.42 | 20.0 | 1.41 | 11.02 | 2.15 | 11.4 | -0.29 | 0 | 1.12 | 14.29 | 0.15 | -6.49 |
| 2022 (9) | 2.86 | -4.35 | 1.82 | -32.84 | 0.09 | -25.0 | 0 | 0 | 11.32 | -16.58 | 0.26 | -86.17 | 2.91 | -40.0 | 25.71 | -28.07 | 0.54 | 17.39 | 0.83 | -17.82 | 0.65 | 32.65 | 0.02 | -33.33 | 4.45 | 0.0 | 0.31 | 210.0 | 0.35 | 0.0 | 1.27 | -39.52 | 1.93 | -24.31 | -0.29 | 0 | 0.98 | -40.96 | 0.16 | 23.75 |
| 2021 (8) | 2.99 | 91.67 | 2.71 | 69.38 | 0.12 | 71.43 | 0 | 0 | 13.57 | 30.48 | 1.88 | 75.7 | 4.85 | 3.41 | 35.74 | -20.75 | 0.46 | 318.18 | 1.01 | 158.97 | 0.49 | 390.0 | 0.03 | 0.0 | 4.45 | 0.0 | 0.1 | 0 | 0.35 | 0 | 2.1 | 103.88 | 2.55 | 147.57 | -0.44 | 0 | 1.66 | 144.12 | 0.13 | 21.85 |
| 2020 (7) | 1.56 | 43.12 | 1.6 | 25.98 | 0.07 | -68.18 | 0 | 0 | 10.4 | 32.48 | 1.07 | 0 | 4.69 | 43.43 | 45.10 | 8.26 | 0.11 | -26.67 | 0.39 | 34.48 | 0.1 | -56.52 | 0.03 | -40.0 | 4.45 | 0.0 | 0 | 0 | 0 | 0 | 1.03 | 0 | 1.03 | 0 | -0.35 | 0 | 0.68 | 0 | 0.11 | 11.67 |
| 2019 (6) | 1.09 | -28.29 | 1.27 | 44.32 | 0.22 | 4.76 | 0 | 0 | 7.85 | -22.51 | -0.82 | 0 | 3.27 | -7.89 | 41.66 | 18.87 | 0.15 | -44.44 | 0.29 | 3.57 | 0.23 | -45.24 | 0.05 | -16.67 | 4.45 | -0.67 | 0 | 0 | 0 | 0 | -0.83 | 0 | -0.83 | 0 | -0.37 | 0 | -1.2 | 0 | 0.09 | 3.47 |
| 2018 (5) | 1.52 | -36.13 | 0.88 | 11.39 | 0.21 | -75.0 | 0 | 0 | 10.13 | 30.88 | -0.81 | 0 | 3.55 | 5.34 | 35.04 | -19.51 | 0.27 | 17.39 | 0.28 | 86.67 | 0.42 | 740.0 | 0.06 | -14.29 | 4.48 | 1.36 | 0 | 0 | 0 | 0 | -0.84 | 0 | -0.84 | 0 | -0.31 | 0 | -1.15 | 0 | 0.09 | -12.21 |
| 2017 (4) | 2.38 | -41.95 | 0.79 | -7.06 | 0.84 | 5.0 | 0 | 0 | 7.74 | 4.31 | -0.99 | 0 | 3.37 | 12.71 | 43.54 | 8.05 | 0.23 | 4.55 | 0.15 | 0 | 0.05 | 0 | 0.07 | 16.67 | 4.42 | -1.56 | 0 | 0 | 0 | 0 | -0.99 | 0 | -0.99 | 0 | -0.28 | 0 | -1.27 | 0 | 0.10 | 66.9 |
| 2016 (3) | 4.1 | -3.07 | 0.85 | -1.16 | 0.8 | 0 | 0 | 0 | 7.42 | -11.67 | -1.1 | 0 | 2.99 | 11.99 | 40.30 | 26.78 | 0.22 | 4.76 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 4.49 | 5.15 | 0 | 0 | 0 | 0 | -1.1 | 0 | -1.1 | 0 | -0.13 | 0 | -1.23 | 0 | 0.06 | 0 |
| 2015 (2) | 4.23 | 169.43 | 0.86 | -33.33 | 0 | 0 | 0 | 0 | 8.4 | -11.86 | -0.81 | 0 | 2.67 | -32.06 | 31.79 | -22.92 | 0.21 | -50.0 | 0 | 0 | 2.05 | 20400.0 | 0.07 | 250.0 | 4.27 | 14.78 | 0.23 | 43.75 | 0 | 0 | -0.64 | 0 | -0.41 | 0 | 0.3 | 42.86 | -0.34 | 0 | 0.00 | 0 |
| 2014 (1) | 1.57 | 53.92 | 1.29 | -20.86 | 0.02 | -66.67 | 0 | 0 | 9.53 | 14.96 | 0.72 | 148.28 | 3.93 | 14.91 | 41.24 | -0.04 | 0.42 | 40.0 | 0 | 0 | 0.01 | 0 | 0.02 | 0 | 3.72 | 0.0 | 0.16 | 23.08 | 0.01 | 0 | 0.78 | 122.86 | 0.95 | 93.88 | 0.21 | 600.0 | 0.99 | 160.53 | 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) | 2.48 | 3.33 | -12.98 | 1.25 | 0.81 | -26.04 | 0.15 | 0.0 | -51.61 | 0 | 0 | 0 | 2.93 | 17.67 | 12.69 | 0.15 | -6.25 | -16.67 | 3.77 | 22.4 | 26.94 | 40.19 | 18.1 | 23.01 | 0.7 | 6.06 | 22.81 | 0.67 | -2.9 | -8.22 | 0.33 | -10.81 | 10.0 | 0.01 | 0.0 | -50.0 | 4.44 | 0.0 | 0.0 | 0.34 | 0.0 | 6.25 | 0.12 | -58.62 | -58.62 | 1.69 | 23.36 | 13.42 | 2.15 | 7.5 | 2.38 | 0 | 100.0 | 100.0 | 1.69 | 35.2 | 31.01 | 0.15 | 5.59 | 6.28 |
| 24Q2 (19) | 2.4 | -6.98 | -22.08 | 1.24 | 0.0 | -26.19 | 0.15 | -51.61 | -44.44 | 0 | 0 | 0 | 2.49 | 50.0 | 7.33 | 0.16 | 188.89 | 23.08 | 3.08 | 25.71 | 17.11 | 34.03 | 23.35 | 22.03 | 0.66 | 11.86 | 37.5 | 0.69 | 2.99 | -9.21 | 0.37 | 48.0 | 12.12 | 0.01 | 0.0 | -50.0 | 4.44 | 0.0 | 0.0 | 0.34 | 6.25 | 6.25 | 0.29 | -30.95 | 0.0 | 1.37 | 24.55 | 4.58 | 2.0 | 8.7 | 4.17 | -0.12 | 33.33 | 71.43 | 1.25 | 35.87 | 40.45 | 0.15 | -1.08 | -7.69 |
| 24Q1 (18) | 2.58 | -5.84 | -25.0 | 1.24 | -25.75 | -27.06 | 0.31 | 3.33 | 181.82 | 0 | 0 | 0 | 1.66 | -27.83 | -17.41 | -0.18 | -460.0 | -63.64 | 2.45 | -11.87 | 2.94 | 27.59 | -8.4 | 19.4 | 0.59 | 3.51 | 25.53 | 0.67 | -5.63 | -11.84 | 0.25 | -10.71 | -47.92 | 0.01 | 0.0 | -50.0 | 4.44 | 0.0 | -0.22 | 0.32 | 0.0 | 3.23 | 0.42 | 0.0 | 20.0 | 1.1 | -21.99 | -1.79 | 1.84 | -14.42 | 3.37 | -0.18 | 37.93 | 30.77 | 0.92 | -17.86 | 6.98 | 0.15 | -0.29 | -10.09 |
| 23Q4 (17) | 2.74 | -3.86 | -4.2 | 1.67 | -1.18 | -8.24 | 0.3 | -3.23 | 233.33 | 0 | 0 | 0 | 2.3 | -11.54 | 6.48 | 0.05 | -72.22 | 145.45 | 2.78 | -6.4 | -4.47 | 30.12 | -7.82 | 17.16 | 0.57 | 0.0 | 5.56 | 0.71 | -2.74 | -14.46 | 0.28 | -6.67 | -56.92 | 0.01 | -50.0 | -50.0 | 4.44 | 0.0 | -0.22 | 0.32 | 0.0 | 3.23 | 0.42 | 44.83 | 20.0 | 1.41 | -5.37 | 11.02 | 2.15 | 2.38 | 11.4 | -0.29 | -45.0 | 0.0 | 1.12 | -13.18 | 14.29 | 0.15 | 2.04 | -6.49 |
| 23Q3 (16) | 2.85 | -7.47 | -7.47 | 1.69 | 0.6 | -26.84 | 0.31 | 14.81 | 287.5 | 0 | 0 | 0 | 2.6 | 12.07 | -11.56 | 0.18 | 38.46 | 28.57 | 2.97 | 12.93 | -21.01 | 32.67 | 17.15 | 13.75 | 0.57 | 18.75 | -5.0 | 0.73 | -3.95 | -19.78 | 0.3 | -9.09 | -49.15 | 0.02 | 0.0 | 0.0 | 4.44 | 0.0 | -0.22 | 0.32 | 0.0 | 10.34 | 0.29 | 0.0 | -34.09 | 1.49 | 13.74 | 6.43 | 2.1 | 9.38 | -1.41 | -0.2 | 52.38 | 4.76 | 1.29 | 44.94 | 8.4 | 0.15 | -8.28 | -2.25 |
| 23Q2 (15) | 3.08 | -10.47 | -22.03 | 1.68 | -1.18 | -39.35 | 0.27 | 145.45 | 237.5 | 0 | 0 | 0 | 2.32 | 15.42 | -27.27 | 0.13 | 218.18 | 0.0 | 2.63 | 10.5 | -31.87 | 27.89 | 20.7 | -2.1 | 0.48 | 2.13 | -15.79 | 0.76 | 0.0 | -20.0 | 0.33 | -31.25 | -28.26 | 0.02 | 0.0 | -33.33 | 4.44 | -0.22 | -0.22 | 0.32 | 3.23 | 10.34 | 0.29 | -17.14 | -34.09 | 1.31 | 16.96 | 3.97 | 1.92 | 7.87 | -3.52 | -0.42 | -61.54 | -20.0 | 0.89 | 3.49 | -2.2 | 0.16 | -3.66 | 7.71 |
| 23Q1 (14) | 3.44 | 20.28 | -0.29 | 1.7 | -6.59 | -38.41 | 0.11 | 22.22 | -15.38 | 0 | 0 | 0 | 2.01 | -6.94 | -33.66 | -0.11 | 0.0 | -210.0 | 2.38 | -18.21 | -43.33 | 23.11 | -10.11 | -27.21 | 0.47 | -12.96 | -18.97 | 0.76 | -8.43 | -23.23 | 0.48 | -26.15 | 4.35 | 0.02 | 0.0 | -33.33 | 4.45 | 0.0 | 0.0 | 0.31 | 0.0 | 210.0 | 0.35 | 0.0 | 0.0 | 1.12 | -11.81 | -49.09 | 1.78 | -7.77 | -32.83 | -0.26 | 10.34 | -4.0 | 0.86 | -12.24 | -55.9 | 0.16 | 3.7 | 20.64 |
| 22Q4 (13) | 2.86 | -7.14 | -4.35 | 1.82 | -21.21 | -32.84 | 0.09 | 12.5 | -25.0 | 0 | 0 | 0 | 2.16 | -26.53 | -45.04 | -0.11 | -178.57 | -116.18 | 2.91 | -22.61 | -40.0 | 25.71 | -10.51 | -28.07 | 0.54 | -10.0 | 17.39 | 0.83 | -8.79 | -17.82 | 0.65 | 10.17 | 32.65 | 0.02 | 0.0 | -33.33 | 4.45 | 0.0 | 0.0 | 0.31 | 6.9 | 210.0 | 0.35 | -20.45 | 0.0 | 1.27 | -9.29 | -39.52 | 1.93 | -9.39 | -24.31 | -0.29 | -38.1 | 34.09 | 0.98 | -17.65 | -40.96 | 0.16 | 6.67 | 23.75 |
| 22Q3 (12) | 3.08 | -22.03 | 18.46 | 2.31 | -16.61 | -14.13 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 2.94 | -7.84 | -13.53 | 0.14 | 7.69 | -60.0 | 3.76 | -2.59 | -16.26 | 28.72 | 0.83 | -15.3 | 0.6 | 5.26 | 130.77 | 0.91 | -4.21 | 31.88 | 0.59 | 28.26 | -1.67 | 0.02 | -33.33 | -33.33 | 4.45 | 0.0 | 0.0 | 0.29 | 0.0 | 190.0 | 0.44 | 0.0 | 25.71 | 1.4 | 11.11 | -1.41 | 2.13 | 7.04 | 13.9 | -0.21 | 40.0 | 61.11 | 1.19 | 30.77 | 35.23 | 0.15 | 1.07 | 36.34 |
| 22Q2 (11) | 3.95 | 14.49 | 22.67 | 2.77 | 0.36 | 73.12 | 0.08 | -38.46 | 33.33 | 0 | 0 | 0 | 3.19 | 5.28 | 11.15 | 0.13 | 30.0 | -55.17 | 3.86 | -8.1 | 1.85 | 28.49 | -10.27 | -5.82 | 0.57 | -1.72 | 256.25 | 0.95 | -4.04 | 75.93 | 0.46 | 0.0 | -25.81 | 0.03 | 0.0 | 0.0 | 4.45 | 0.0 | 0.0 | 0.29 | 190.0 | 0 | 0.44 | 25.71 | 0 | 1.26 | -42.73 | -32.62 | 1.99 | -24.91 | 6.42 | -0.35 | -40.0 | 22.22 | 0.91 | -53.33 | -35.92 | 0.15 | 7.9 | 35.83 |
| 22Q1 (10) | 3.45 | 15.38 | 102.94 | 2.76 | 1.85 | 35.96 | 0.13 | 8.33 | 116.67 | 0 | 0 | 0 | 3.03 | -22.9 | -10.09 | 0.1 | -85.29 | -81.82 | 4.2 | -13.4 | -12.5 | 31.75 | -11.18 | -21.69 | 0.58 | 26.09 | 314.29 | 0.99 | -1.98 | 153.85 | 0.46 | -6.12 | 475.0 | 0.03 | 0.0 | 0.0 | 4.45 | 0.0 | 0.0 | 0.1 | 0.0 | 0 | 0.35 | 0.0 | 0 | 2.2 | 4.76 | 39.24 | 2.65 | 3.92 | 67.72 | -0.25 | 43.18 | 34.21 | 1.95 | 17.47 | 62.5 | 0.14 | 6.38 | 31.76 |
| 21Q4 (9) | 2.99 | 15.0 | 91.67 | 2.71 | 0.74 | 69.38 | 0.12 | 100.0 | 71.43 | 0 | 0 | 0 | 3.93 | 15.59 | 9.17 | 0.68 | 94.29 | 23.64 | 4.85 | 8.02 | 3.41 | 35.74 | 5.39 | -20.75 | 0.46 | 76.92 | 318.18 | 1.01 | 46.38 | 158.97 | 0.49 | -18.33 | 390.0 | 0.03 | 0.0 | 0.0 | 4.45 | 0.0 | 0.0 | 0.1 | 0.0 | 0 | 0.35 | 0.0 | 0 | 2.1 | 47.89 | 103.88 | 2.55 | 36.36 | 147.57 | -0.44 | 18.52 | -25.71 | 1.66 | 88.64 | 144.12 | 0.13 | 17.52 | 21.85 |
| 21Q3 (8) | 2.6 | -19.25 | 109.68 | 2.69 | 68.12 | 113.49 | 0.06 | 0.0 | -66.67 | 0 | 0 | 0 | 3.4 | 18.47 | 26.39 | 0.35 | 20.69 | -7.89 | 4.49 | 18.47 | 32.45 | 33.91 | 12.12 | -9.17 | 0.26 | 62.5 | 100.0 | 0.69 | 27.78 | 146.43 | 0.6 | -3.23 | 400.0 | 0.03 | 0.0 | -25.0 | 4.45 | 0.0 | 0.0 | 0.1 | 0 | 0 | 0.35 | 0 | 0 | 1.42 | -24.06 | 195.83 | 1.87 | 0.0 | 289.58 | -0.54 | -20.0 | -25.58 | 0.88 | -38.03 | 1660.0 | 0.11 | 0.69 | 8.66 |
| 21Q2 (7) | 3.22 | 89.41 | 170.59 | 1.6 | -21.18 | 25.0 | 0.06 | 0.0 | -68.42 | 0 | 0 | 0 | 2.87 | -14.84 | 31.65 | 0.29 | -47.27 | 70.59 | 3.79 | -21.04 | 12.46 | 30.25 | -25.39 | 0 | 0.16 | 14.29 | 6.67 | 0.54 | 38.46 | 86.21 | 0.62 | 675.0 | 313.33 | 0.03 | 0.0 | -25.0 | 4.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.87 | 18.35 | 1770.0 | 1.87 | 18.35 | 1770.0 | -0.45 | -18.42 | 8.16 | 1.42 | 18.33 | 464.1 | 0.11 | 4.66 | 2.38 |
| 21Q1 (6) | 1.7 | 8.97 | 12.58 | 2.03 | 26.88 | 61.11 | 0.06 | -14.29 | -70.0 | 0 | 0 | 0 | 3.37 | -6.39 | 74.61 | 0.55 | 0.0 | 2850.0 | 4.8 | 2.35 | 58.42 | 40.54 | -10.1 | 0 | 0.14 | 27.27 | -30.0 | 0.39 | 0.0 | 25.81 | 0.08 | -20.0 | -55.56 | 0.03 | 0.0 | -40.0 | 4.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.58 | 53.4 | 283.72 | 1.58 | 53.4 | 283.72 | -0.38 | -8.57 | 9.52 | 1.2 | 76.47 | 193.75 | 0.10 | -1.61 | 11.44 |
| 20Q4 (5) | 1.56 | 25.81 | 43.12 | 1.6 | 26.98 | 25.98 | 0.07 | -61.11 | -68.18 | 0 | 0 | 0 | 3.6 | 33.83 | 57.89 | 0.55 | 44.74 | 443.75 | 4.69 | 38.35 | 43.43 | 45.10 | 20.79 | 0 | 0.11 | -15.38 | -26.67 | 0.39 | 39.29 | 34.48 | 0.1 | -16.67 | -56.52 | 0.03 | -25.0 | -40.0 | 4.45 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03 | 114.58 | 224.1 | 1.03 | 114.58 | 224.1 | -0.35 | 18.6 | 5.41 | 0.68 | 1260.0 | 156.67 | 0.11 | 4.79 | 11.67 |
| 20Q3 (4) | 1.24 | 4.2 | 0.0 | 1.26 | -1.56 | 0.0 | 0.18 | -5.26 | 0.0 | 0 | 0 | 0.0 | 2.69 | 23.39 | 0.0 | 0.38 | 123.53 | 0.0 | 3.39 | 0.59 | 0.0 | 37.33 | 0 | 0.0 | 0.13 | -13.33 | 0.0 | 0.28 | -3.45 | 0.0 | 0.12 | -20.0 | 0.0 | 0.04 | 0.0 | 0.0 | 4.45 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.48 | 380.0 | 0.0 | 0.48 | 380.0 | 0.0 | -0.43 | 12.24 | 0.0 | 0.05 | 112.82 | 0.0 | 0.10 | -5.13 | 0.0 |
