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) | 5.94 | 27.47 | 2.44 | 43.53 | 0 | 0 | 0 | 0 | 30.59 | -17.79 | 0.89 | -11.0 | 3.55 | -12.78 | 11.61 | 6.1 | 1.62 | -21.74 | 0 | 0 | 3.84 | -25.58 | 0 | 0 | 6.99 | -0.85 | 1.01 | 10.99 | 0.33 | -19.51 | 3.02 | 6.34 | 4.36 | 4.81 | -0.44 | 0 | 2.58 | 2.79 | 0.00 | 0 |
| 2022 (9) | 4.66 | 0.0 | 1.7 | -54.79 | 0.17 | -43.33 | 0 | 0 | 37.21 | -11.49 | 1.0 | -54.75 | 4.07 | -24.91 | 10.94 | -15.16 | 2.07 | 12.5 | 0.28 | 0.0 | 5.16 | 8500.0 | 0 | 0 | 7.05 | 12.08 | 0.91 | 31.88 | 0.41 | 10.81 | 2.84 | -17.2 | 4.16 | -7.35 | -0.33 | 0 | 2.51 | -16.89 | 0.00 | 0 |
| 2021 (8) | 4.66 | 0.22 | 3.76 | -22.47 | 0.3 | -43.4 | 0 | 0 | 42.04 | 46.69 | 2.21 | 215.71 | 5.42 | 37.22 | 12.89 | -6.46 | 1.84 | -6.6 | 0.28 | 75.0 | 0.06 | -94.83 | 0 | 0 | 6.29 | 0.0 | 0.69 | 11.29 | 0.37 | -17.78 | 3.43 | 93.79 | 4.49 | 58.1 | -0.41 | 0 | 3.02 | 115.71 | 0.00 | 0 |
| 2020 (7) | 4.65 | 26.7 | 4.85 | -7.44 | 0.53 | -27.4 | 0 | 0 | 28.66 | 3.77 | 0.7 | 1650.0 | 3.95 | 3.95 | 13.78 | 0.18 | 1.97 | -23.05 | 0.16 | 166.67 | 1.16 | -2.52 | 0 | 0 | 6.29 | 0.0 | 0.62 | 1.64 | 0.45 | 80.0 | 1.77 | 26.43 | 2.84 | 25.66 | -0.37 | 0 | 1.4 | 47.37 | 0.00 | 0 |
| 2019 (6) | 3.67 | 7.62 | 5.24 | 27.49 | 0.73 | 19.67 | 0 | 0 | 27.62 | -18.36 | 0.04 | -90.24 | 3.8 | 2.7 | 13.76 | 25.79 | 2.56 | 40.66 | 0.06 | 50.0 | 1.19 | -32.0 | 0 | 0 | 6.29 | 0.0 | 0.61 | 7.02 | 0.25 | 92.31 | 1.4 | -25.93 | 2.26 | -12.4 | -0.45 | 0 | 0.95 | -42.07 | 0.00 | 0 |
| 2018 (5) | 3.41 | 32.68 | 4.11 | -22.45 | 0.61 | -10.29 | 0 | 0 | 33.83 | 9.98 | 0.41 | 0 | 3.7 | -26.44 | 10.94 | -33.12 | 1.82 | -45.18 | 0.04 | 300.0 | 1.75 | -15.46 | 0 | 0 | 6.29 | 0.0 | 0.57 | 0.0 | 0.13 | 116.67 | 1.89 | 25.17 | 2.58 | 20.56 | -0.25 | 0 | 1.64 | 18.84 | 0.00 | 0 |
| 2017 (4) | 2.57 | -13.18 | 5.3 | 14.97 | 0.68 | -47.29 | 0 | 0 | 30.76 | 15.81 | 0 | 0 | 5.03 | 17.25 | 16.35 | 1.24 | 3.32 | -2.92 | 0.01 | -50.0 | 2.07 | 83.19 | 0 | 0 | 6.29 | 0.0 | 0.57 | 5.56 | 0.06 | 0 | 1.51 | -17.93 | 2.14 | -10.08 | -0.13 | 0 | 1.38 | -22.47 | 0.00 | 0 |
| 2016 (3) | 2.96 | -8.92 | 4.61 | 20.68 | 1.29 | -4.44 | 0 | 0 | 26.56 | -9.97 | 0.3 | 20.0 | 4.29 | 37.94 | 16.15 | 53.21 | 3.42 | 44.92 | 0.02 | -66.67 | 1.13 | -44.88 | 0 | 0 | 6.29 | 0.0 | 0.54 | 3.85 | 0 | 0 | 1.84 | 4.55 | 2.38 | 4.85 | -0.06 | 0 | 1.78 | -19.09 | 0.00 | 0 |
| 2015 (2) | 3.25 | -24.24 | 3.82 | -36.33 | 1.35 | 50.0 | 0 | 0 | 29.5 | -13.59 | 0.25 | -26.47 | 3.11 | -13.85 | 10.54 | -0.3 | 2.36 | -20.0 | 0.06 | -80.65 | 2.05 | 36.67 | 0 | 0 | 6.29 | 0.32 | 0.52 | 8.33 | 0 | 0 | 1.76 | -0.56 | 2.27 | 0.89 | 0.44 | -31.25 | 2.2 | -8.71 | 0.00 | 0 |
| 2014 (1) | 4.29 | 0 | 6.0 | 0 | 0.9 | 0 | 0 | 0 | 34.14 | 0 | 0.34 | 0 | 3.61 | 0 | 10.57 | 0 | 2.95 | 0 | 0.31 | 0 | 1.5 | 0 | 0 | 0 | 6.27 | 0 | 0.48 | 0 | 0 | 0 | 1.77 | 0 | 2.25 | 0 | 0.64 | 0 | 2.41 | 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) | 5.11 | -18.63 | -9.07 | 2.29 | -13.26 | -6.15 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 9.24 | 0.65 | 22.06 | 0.45 | -16.67 | 73.08 | 3.78 | 6.18 | 15.6 | 11.44 | 0.81 | 7.44 | 1.26 | -30.39 | -33.68 | 0 | 0 | 0 | 2.67 | -1.48 | -32.41 | 0 | 0 | 0 | 6.99 | 0.0 | 0.0 | 1.1 | 0.0 | 8.91 | 0.44 | 0.0 | 33.33 | 3.43 | 15.1 | 26.57 | 4.97 | 9.96 | 22.41 | -0.22 | 26.67 | 35.29 | 3.21 | 19.78 | 35.44 | 0.00 | 0 | 0 |
| 24Q2 (19) | 6.28 | 11.35 | 30.29 | 2.64 | 0.0 | 46.67 | 0.03 | 0 | 0 | 0 | 0 | 0 | 9.18 | 31.71 | 16.35 | 0.54 | 116.0 | 184.21 | 3.56 | 1.71 | -9.87 | 11.35 | -2.47 | -8.78 | 1.81 | 16.03 | 14.56 | 0 | 0 | -100.0 | 2.71 | -18.86 | -44.01 | 0 | 0 | 0 | 6.99 | 0.0 | 0.0 | 1.1 | 8.91 | 8.91 | 0.44 | 33.33 | 33.33 | 2.98 | -8.87 | 21.63 | 4.52 | -1.95 | 19.26 | -0.3 | 11.76 | 37.5 | 2.68 | -8.53 | 36.04 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.64 | -5.05 | 17.26 | 2.64 | 8.2 | 25.71 | 0 | 0 | 0 | 0 | 0 | 0 | 6.97 | -8.89 | -6.82 | 0.25 | -13.79 | 66.67 | 3.5 | -1.41 | -5.66 | 11.64 | 0.26 | 7.29 | 1.56 | -3.7 | -21.61 | 0 | 0 | -100.0 | 3.34 | -13.02 | -32.25 | 0 | 0 | 0 | 6.99 | 0.0 | -0.85 | 1.01 | 0.0 | 10.99 | 0.33 | 0.0 | -19.51 | 3.27 | 8.28 | 9.73 | 4.61 | 5.73 | 6.96 | -0.34 | 22.73 | -13.33 | 2.93 | 13.57 | 9.33 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.94 | 5.69 | 27.47 | 2.44 | 0.0 | 43.53 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.65 | 1.06 | -1.54 | 0.29 | 11.54 | 625.0 | 3.55 | 8.56 | -12.78 | 11.61 | 8.99 | 6.1 | 1.62 | -14.74 | -21.74 | 0 | 0 | -100.0 | 3.84 | -2.78 | -25.58 | 0 | 0 | 0 | 6.99 | 0.0 | -0.85 | 1.01 | 0.0 | 10.99 | 0.33 | 0.0 | -19.51 | 3.02 | 11.44 | 6.34 | 4.36 | 7.39 | 4.81 | -0.44 | -29.41 | -33.33 | 2.58 | 8.86 | 2.79 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.62 | 16.6 | 11.95 | 2.44 | 35.56 | -10.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.57 | -4.06 | -12.08 | 0.26 | 36.84 | 136.36 | 3.27 | -17.22 | -17.01 | 10.65 | -14.41 | 10.34 | 1.9 | 20.25 | 1.6 | 0 | -100.0 | -100.0 | 3.95 | -18.39 | -10.02 | 0 | 0 | 0 | 6.99 | 0.0 | -0.85 | 1.01 | 0.0 | 10.99 | 0.33 | 0.0 | -19.51 | 2.71 | 10.61 | -0.37 | 4.06 | 7.12 | 0.5 | -0.34 | 29.17 | -36.0 | 2.37 | 20.3 | -4.05 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.82 | 0.21 | -15.73 | 1.8 | -14.29 | 11.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.89 | 5.48 | -23.77 | 0.19 | 26.67 | -55.81 | 3.95 | 6.47 | -27.79 | 12.44 | 14.72 | -2.13 | 1.58 | -20.6 | -1.86 | 0.29 | 0.0 | -12.12 | 4.84 | -1.83 | -6.38 | 0 | 0 | 0 | 6.99 | -0.85 | -0.85 | 1.01 | 10.99 | 10.99 | 0.33 | -19.51 | -19.51 | 2.45 | -17.79 | -6.13 | 3.79 | -12.06 | -3.56 | -0.48 | -60.0 | -65.52 | 1.97 | -26.49 | -15.09 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.81 | 3.22 | -17.78 | 2.1 | 23.53 | 4.48 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.48 | -3.73 | -28.63 | 0.15 | 275.0 | -64.29 | 3.71 | -8.85 | -27.4 | 10.84 | -0.85 | -8.11 | 1.99 | -3.86 | 10.56 | 0.29 | 3.57 | -9.38 | 4.93 | -4.46 | -7.85 | 0 | 0 | 0 | 7.05 | 0.0 | -0.42 | 0.91 | 0.0 | 31.88 | 0.41 | 0.0 | 10.81 | 2.98 | 4.93 | -22.6 | 4.31 | 3.61 | -12.22 | -0.3 | 9.09 | -50.0 | 2.68 | 6.77 | -26.58 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.66 | -7.17 | 0.0 | 1.7 | -37.5 | -54.79 | 0.17 | 183.33 | -43.33 | 0 | 0 | 0 | 7.77 | -9.76 | -31.78 | 0.04 | -63.64 | -92.0 | 4.07 | 3.3 | -24.91 | 10.94 | 13.35 | -15.16 | 2.07 | 10.7 | 12.5 | 0.28 | 0.0 | 0.0 | 5.16 | 17.54 | 8500.0 | 0 | 0 | 0 | 7.05 | 0.0 | 12.08 | 0.91 | 0.0 | 31.88 | 0.41 | 0.0 | 10.81 | 2.84 | 4.41 | -17.2 | 4.16 | 2.97 | -7.35 | -0.33 | -32.0 | 19.51 | 2.51 | 1.62 | -16.89 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.02 | -12.24 | -1.57 | 2.72 | 67.9 | -28.61 | 0.06 | -25.0 | -86.67 | 0 | 0 | 0 | 8.61 | -16.81 | -20.35 | 0.11 | -74.42 | -81.36 | 3.94 | -27.97 | -19.92 | 9.65 | -24.09 | -24.41 | 1.87 | 16.15 | 31.69 | 0.28 | -15.15 | 12.0 | 4.39 | -15.09 | 477.63 | 0 | 0 | 0 | 7.05 | 0.0 | 12.08 | 0.91 | 0.0 | 31.88 | 0.41 | 0.0 | 10.81 | 2.72 | 4.21 | -6.85 | 4.04 | 2.8 | 1.51 | -0.25 | 13.79 | 45.65 | 2.47 | 6.47 | 0.41 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.72 | -2.22 | 4.38 | 1.62 | -19.4 | -60.77 | 0.08 | -11.11 | -82.61 | 0 | 0 | 0 | 10.35 | -1.24 | -2.54 | 0.43 | 2.38 | -33.85 | 5.47 | 7.05 | 32.13 | 12.71 | 7.72 | 7.35 | 1.61 | -10.56 | 0.62 | 0.33 | 3.12 | 65.0 | 5.17 | -3.36 | 480.9 | 0 | 0 | 0 | 7.05 | -0.42 | 12.08 | 0.91 | 31.88 | 46.77 | 0.41 | 10.81 | -8.89 | 2.61 | -32.21 | -9.38 | 3.93 | -19.96 | -0.51 | -0.29 | -45.0 | 36.96 | 2.32 | -36.44 | -4.13 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.85 | 25.54 | 14.48 | 2.01 | -46.54 | -57.32 | 0.09 | -70.0 | -78.57 | 0 | 0 | 0 | 10.48 | -7.99 | 13.67 | 0.42 | -16.0 | -8.7 | 5.11 | -5.72 | 19.39 | 11.80 | -8.46 | 4.45 | 1.8 | -2.17 | 4.05 | 0.32 | 14.29 | 77.78 | 5.35 | 8816.67 | 395.37 | 0 | 0 | 0 | 7.08 | 12.56 | 12.56 | 0.69 | 0.0 | 11.29 | 0.37 | 0.0 | -17.78 | 3.85 | 12.24 | 72.65 | 4.91 | 9.35 | 48.79 | -0.2 | 51.22 | 51.22 | 3.65 | 20.86 | 100.55 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.66 | -8.63 | 0.22 | 3.76 | -1.31 | -22.47 | 0.3 | -33.33 | -43.4 | 0 | 0 | 0 | 11.39 | 5.37 | 44.36 | 0.5 | -15.25 | 78.57 | 5.42 | 10.16 | 37.22 | 12.89 | 0.99 | -6.46 | 1.84 | 29.58 | -6.6 | 0.28 | 12.0 | 75.0 | 0.06 | -92.11 | -94.83 | 0 | 0 | 0 | 6.29 | 0.0 | 0.0 | 0.69 | 0.0 | 11.29 | 0.37 | 0.0 | -17.78 | 3.43 | 17.47 | 93.79 | 4.49 | 12.81 | 58.1 | -0.41 | 10.87 | -10.81 | 3.02 | 22.76 | 115.71 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.1 | -6.93 | 9.44 | 3.81 | -7.75 | -27.84 | 0.45 | -2.17 | -37.5 | 0 | 0 | 0 | 10.81 | 1.79 | 49.52 | 0.59 | -9.23 | 180.95 | 4.92 | 18.84 | 30.16 | 12.77 | 7.8 | -29.85 | 1.42 | -11.25 | -32.7 | 0.25 | 25.0 | 78.57 | 0.76 | -14.61 | -42.86 | 0 | 0 | 0 | 6.29 | 0.0 | 0.0 | 0.69 | 11.29 | 11.29 | 0.37 | -17.78 | -17.78 | 2.92 | 1.39 | 97.3 | 3.98 | 0.76 | 56.08 | -0.46 | 0.0 | 8.0 | 2.46 | 1.65 | 151.02 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.48 | 7.24 | 9.16 | 4.13 | -12.31 | -22.8 | 0.46 | 9.52 | -36.11 | 0 | 0 | 0 | 10.62 | 15.18 | -21.57 | 0.65 | 41.3 | 209.52 | 4.14 | -3.27 | 31.01 | 11.84 | 4.81 | 0 | 1.6 | -7.51 | -16.67 | 0.2 | 11.11 | 100.0 | 0.89 | -17.59 | -27.05 | 0 | 0 | 0 | 6.29 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 2.88 | 29.15 | 125.0 | 3.95 | 19.7 | 68.8 | -0.46 | -12.2 | 22.03 | 2.42 | 32.97 | 250.72 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.11 | 9.89 | 0 | 4.71 | -2.89 | 0 | 0.42 | -20.75 | 0 | 0 | 0 | 0 | 9.22 | 16.86 | 0 | 0.46 | 64.29 | 0 | 4.28 | 8.35 | 0 | 11.30 | -18.02 | 0 | 1.73 | -12.18 | 0 | 0.18 | 12.5 | 0 | 1.08 | -6.9 | 0 | 0 | 0 | 0 | 6.29 | 0.0 | 0 | 0.62 | 0.0 | 0 | 0.45 | 0.0 | 0 | 2.23 | 25.99 | 0 | 3.3 | 16.2 | 0 | -0.41 | -10.81 | 0 | 1.82 | 30.0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.65 | -0.21 | 0 | 4.85 | -8.14 | 0 | 0.53 | -26.39 | 0 | 0 | 0 | 0 | 7.89 | 9.13 | 0 | 0.28 | 33.33 | 0 | 3.95 | 4.5 | 0 | 13.78 | -24.27 | 0 | 1.97 | -6.64 | 0 | 0.16 | 14.29 | 0 | 1.16 | -12.78 | 0 | 0 | 0 | 0 | 6.29 | 0.0 | 0 | 0.62 | 0.0 | 0 | 0.45 | 0.0 | 0 | 1.77 | 19.59 | 0 | 2.84 | 11.37 | 0 | -0.37 | 26.0 | 0 | 1.4 | 42.86 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.66 | -7.17 | 0.0 | 5.28 | -1.31 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.23 | -46.6 | 0.0 | 0.21 | 0.0 | 0.0 | 3.78 | 19.62 | 0.0 | 18.20 | 0 | 0.0 | 2.11 | 9.9 | 0.0 | 0.14 | 40.0 | 0.0 | 1.33 | 9.02 | 0.0 | 0 | 0 | 0.0 | 6.29 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 1.48 | 15.62 | 0.0 | 2.55 | 8.97 | 0.0 | -0.5 | 15.25 | 0.0 | 0.98 | 42.03 | 0.0 | 0.00 | 0 | 0.0 |
