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) | 2.25 | -16.36 | 1.86 | 82.35 | 1.04 | 35.06 | 0 | 0 | 14.72 | 1.31 | -0.02 | 0 | 4.79 | -6.99 | 32.54 | -8.19 | 1.18 | -19.18 | 0 | 0 | 1.47 | -52.88 | 0 | 0 | 2.52 | 0.0 | 0.33 | 3.12 | 0.54 | 17.39 | 2.35 | -5.24 | 3.23 | -0.92 | -0.74 | 0 | 1.61 | -17.01 | 0.14 | -16.47 |
| 2022 (9) | 2.69 | -24.65 | 1.02 | -13.56 | 0.77 | -18.95 | 0 | 0 | 14.53 | 6.6 | 0.11 | -56.0 | 5.15 | 4.46 | 35.44 | -2.01 | 1.46 | 23.73 | 0 | 0 | 3.12 | -9.04 | 0 | 0 | 2.52 | 0.0 | 0.32 | 6.67 | 0.46 | 475.0 | 2.48 | -10.47 | 3.26 | 3.82 | -0.54 | 0 | 1.94 | -16.02 | 0.17 | -12.64 |
| 2021 (8) | 3.57 | 4.39 | 1.18 | -53.17 | 0.95 | -48.37 | 0 | 0 | 13.63 | -2.01 | 0.25 | 0 | 4.93 | 16.0 | 36.17 | 18.38 | 1.18 | 87.3 | 0 | 0 | 3.43 | 145.0 | 0 | 0 | 2.52 | 0.0 | 0.3 | 0.0 | 0.08 | 0 | 2.77 | 6.95 | 3.14 | 8.65 | -0.46 | 0 | 2.31 | -7.97 | 0.20 | -11.49 |
| 2020 (7) | 3.42 | 10.32 | 2.52 | 16.67 | 1.84 | -0.54 | 0 | 0 | 13.91 | -48.04 | -0.01 | 0 | 4.25 | -41.54 | 30.55 | 12.51 | 0.63 | -48.36 | 0 | 0 | 1.4 | -44.22 | 0 | 0 | 2.52 | 0.0 | 0.3 | 30.43 | 0 | 0 | 2.59 | -4.07 | 2.89 | -1.7 | -0.08 | 0 | 2.51 | -9.39 | 0.22 | -12.06 |
| 2019 (6) | 3.1 | 68.48 | 2.16 | -7.69 | 1.85 | 208.33 | 0 | 0 | 26.77 | 2.18 | 0.65 | -5.8 | 7.27 | -20.72 | 27.16 | -22.41 | 1.22 | -53.61 | 0 | 0 | 2.51 | -43.6 | 0.01 | -66.67 | 2.52 | 0.0 | 0.23 | 43.75 | 0 | 0 | 2.7 | 23.85 | 2.94 | 25.64 | 0.07 | 16.67 | 2.77 | 23.66 | 0.25 | -18.89 |
| 2018 (5) | 1.84 | 206.67 | 2.34 | -34.45 | 0.6 | 445.45 | 0 | 0 | 26.2 | 63.04 | 0.69 | 50.0 | 9.17 | 67.34 | 35.00 | 2.64 | 2.63 | 696.97 | 0 | 0 | 4.45 | 667.24 | 0.03 | -25.0 | 2.52 | 0.0 | 0.16 | 33.33 | 0 | 0 | 2.18 | 50.34 | 2.34 | 49.04 | 0.06 | -73.91 | 2.24 | 33.33 | 0.31 | 0 |
| 2017 (4) | 0.6 | -64.5 | 3.57 | 68.4 | 0.11 | -87.5 | 0 | 0 | 16.07 | -18.34 | 0.46 | -6.12 | 5.48 | -17.22 | 34.10 | 1.38 | 0.33 | -26.67 | 0 | 0 | 0.58 | 0 | 0.04 | -20.0 | 2.52 | 0.0 | 0.12 | 71.43 | 0 | 0 | 1.45 | 34.26 | 1.57 | 37.72 | 0.23 | 21.05 | 1.68 | 32.28 | 0.00 | 0 |
| 2016 (3) | 1.69 | 10.46 | 2.12 | -8.62 | 0.88 | 700.0 | 0 | 0 | 19.68 | 17.0 | 0.49 | 63.33 | 6.62 | 17.17 | 33.64 | 0.14 | 0.45 | -18.18 | 0 | 0 | 0 | 0 | 0.05 | 0 | 2.52 | 12.5 | 0.07 | 75.0 | 0 | 0 | 1.08 | 68.75 | 1.14 | 70.15 | 0.19 | 26.67 | 1.27 | 60.76 | 0.00 | 0 |
| 2015 (2) | 1.53 | 1.32 | 2.32 | -1.69 | 0.11 | 0.0 | 0 | 0 | 16.82 | 15.36 | 0.3 | -18.92 | 5.65 | 23.36 | 33.59 | 6.93 | 0.55 | 44.74 | 0 | 0 | 0.86 | -8.51 | 0 | 0 | 2.24 | 0.0 | 0.04 | 0 | 0 | 0 | 0.64 | 72.97 | 0.67 | 81.08 | 0.15 | 36.36 | 0.79 | 64.58 | 0.00 | 0 |
| 2014 (1) | 1.51 | 52.53 | 2.36 | -51.14 | 0.11 | 0 | 0 | 0 | 14.58 | -12.33 | 0.37 | 68.18 | 4.58 | -19.22 | 31.41 | -7.87 | 0.38 | -22.45 | 0 | 0 | 0.94 | 0 | 0 | 0 | 2.24 | 220.0 | 0 | 0 | 0 | 0 | 0.37 | -22.92 | 0.37 | -22.92 | 0.11 | -84.06 | 0.48 | -58.97 | 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) | 2.89 | 3.96 | 26.75 | 2.09 | 5.03 | 25.9 | 0.78 | 0.0 | 32.2 | 0 | 0 | 0 | 3.09 | 9.96 | -16.49 | -0.05 | 37.5 | -25.0 | 3.67 | -3.17 | -26.75 | 28.87 | 1.48 | -12.86 | 0.71 | -1.39 | -37.17 | 0 | 0 | 0 | 1.33 | 3.91 | -35.75 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.74 | 0.0 | 37.04 | 2.03 | -2.4 | -14.71 | 3.11 | -1.27 | -4.6 | -0.66 | 28.26 | 10.81 | 1.37 | 18.1 | -16.46 | 0.17 | -6.24 | 11.4 |
| 24Q2 (19) | 2.78 | 14.4 | 7.75 | 1.99 | -15.68 | 15.7 | 0.78 | -10.34 | 27.87 | 0 | 0 | 0 | 2.81 | -20.85 | -26.63 | -0.08 | -900.0 | -500.0 | 3.79 | -21.53 | -18.84 | 28.45 | -15.52 | -8.91 | 0.72 | -17.24 | -41.94 | 0 | 0 | 0 | 1.28 | -6.57 | -40.74 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.74 | 37.04 | 37.04 | 2.08 | -11.86 | -13.69 | 3.15 | -2.48 | -4.26 | -0.92 | -17.95 | -19.48 | 1.16 | -26.58 | -29.27 | 0.18 | 33.49 | 10.1 |
| 24Q1 (18) | 2.43 | 8.0 | -3.57 | 2.36 | 26.88 | 31.11 | 0.87 | -16.35 | 42.62 | 0 | 0 | 0 | 3.55 | 8.9 | -9.9 | 0.01 | 133.33 | -66.67 | 4.83 | 0.84 | -5.29 | 33.68 | 3.58 | -5.62 | 0.87 | -26.27 | -42.0 | 0 | 0 | 0 | 1.37 | -6.8 | -42.19 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.33 | 0.0 | 3.12 | 0.54 | 0.0 | 17.39 | 2.36 | 0.43 | -5.98 | 3.23 | 0.0 | -1.82 | -0.78 | -5.41 | -41.82 | 1.58 | -1.86 | -19.39 | 0.13 | -6.35 | -17.84 |
| 23Q4 (17) | 2.25 | -1.32 | -16.36 | 1.86 | 12.05 | 82.35 | 1.04 | 76.27 | 35.06 | 0 | 0 | 0 | 3.26 | -11.89 | -10.68 | -0.03 | 25.0 | 40.0 | 4.79 | -4.39 | -6.99 | 32.52 | -1.86 | -8.19 | 1.18 | 4.42 | -19.18 | 0 | 0 | 0 | 1.47 | -28.99 | -52.88 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.33 | 0.0 | 3.12 | 0.54 | 0.0 | 17.39 | 2.35 | -1.26 | -5.24 | 3.23 | -0.92 | -0.92 | -0.74 | 0.0 | -37.04 | 1.61 | -1.83 | -17.01 | 0.14 | -4.95 | -16.47 |
| 23Q3 (16) | 2.28 | -11.63 | -23.49 | 1.66 | -3.49 | 66.0 | 0.59 | -3.28 | -42.16 | 0 | 0 | 0 | 3.7 | -3.39 | 4.82 | -0.04 | -300.0 | 0 | 5.01 | 7.28 | 12.84 | 33.13 | 6.07 | 10.0 | 1.13 | -8.87 | -16.3 | 0 | 0 | 0 | 2.07 | -4.17 | -27.11 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.33 | 0.0 | 3.12 | 0.54 | 0.0 | 17.39 | 2.38 | -1.24 | -5.56 | 3.26 | -0.91 | -1.21 | -0.74 | 3.9 | 5.13 | 1.64 | 0.0 | -5.75 | 0.15 | -7.34 | -18.11 |
| 23Q2 (15) | 2.58 | 2.38 | -20.37 | 1.72 | -4.44 | 63.81 | 0.61 | 0.0 | -39.6 | 0 | 0 | 0 | 3.83 | -2.79 | 20.82 | 0.02 | -33.33 | -33.33 | 4.67 | -8.43 | 5.18 | 31.24 | -12.47 | 3.49 | 1.24 | -17.33 | -2.36 | 0 | 0 | 0 | 2.16 | -8.86 | -26.53 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.33 | 3.12 | 3.12 | 0.54 | 17.39 | 17.39 | 2.41 | -3.98 | -3.98 | 3.29 | 0.0 | -0.3 | -0.77 | -40.0 | 8.33 | 1.64 | -16.33 | -1.8 | 0.16 | -0.39 | -15.92 |
| 23Q1 (14) | 2.52 | -6.32 | -25.88 | 1.8 | 76.47 | 57.89 | 0.61 | -20.78 | -42.45 | 0 | 0 | 0 | 3.94 | 7.95 | -5.97 | 0.03 | 160.0 | -75.0 | 5.1 | -0.97 | 0.0 | 35.69 | 0.76 | 2.45 | 1.5 | 2.74 | 42.86 | 0 | 0 | 0 | 2.37 | -24.04 | -25.24 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.32 | 0.0 | 6.67 | 0.46 | 0.0 | 475.0 | 2.51 | 1.21 | -13.15 | 3.29 | 0.92 | 0.92 | -0.55 | -1.85 | 6.78 | 1.96 | 1.03 | -14.78 | 0.16 | -4.79 | -14.91 |
| 22Q4 (13) | 2.69 | -9.73 | -24.65 | 1.02 | 2.0 | -13.56 | 0.77 | -24.51 | -18.95 | 0 | 0 | 0 | 3.65 | 3.4 | -5.19 | -0.05 | 0 | -155.56 | 5.15 | 15.99 | 4.46 | 35.42 | 17.59 | -2.15 | 1.46 | 8.15 | 23.73 | 0 | 0 | 0 | 3.12 | 9.86 | -9.04 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.32 | 0.0 | 6.67 | 0.46 | 0.0 | 475.0 | 2.48 | -1.59 | -10.47 | 3.26 | -1.21 | 3.82 | -0.54 | 30.77 | -17.39 | 1.94 | 11.49 | -16.02 | 0.17 | -6.81 | -12.64 |
| 22Q3 (12) | 2.98 | -8.02 | -23.0 | 1.0 | -4.76 | -20.63 | 1.02 | 0.99 | -45.16 | 0 | 0 | 0 | 3.53 | 11.36 | 0.86 | 0 | -100.0 | -100.0 | 4.44 | 0.0 | 2.54 | 30.12 | -0.2 | -11.51 | 1.35 | 6.3 | 16.38 | 0 | 0 | 0 | 2.84 | -3.4 | 15.92 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.32 | 0.0 | 6.67 | 0.46 | 0.0 | 475.0 | 2.52 | 0.4 | -5.97 | 3.3 | 0.0 | 8.2 | -0.78 | 7.14 | -136.36 | 1.74 | 4.19 | -25.96 | 0.19 | -4.87 | -7.89 |
| 22Q2 (11) | 3.24 | -4.71 | -21.93 | 1.05 | -7.89 | -29.53 | 1.01 | -4.72 | -47.4 | 0 | 0 | 0 | 3.17 | -24.34 | 2.26 | 0.03 | -75.0 | -25.0 | 4.44 | -12.94 | 1.14 | 30.18 | -13.36 | -16.74 | 1.27 | 20.95 | 81.43 | 0 | 0 | 0 | 2.94 | -7.26 | 19.51 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.32 | 6.67 | 6.67 | 0.46 | 475.0 | 475.0 | 2.51 | -13.15 | -2.71 | 3.3 | 1.23 | 11.86 | -0.84 | -42.37 | -211.11 | 1.67 | -27.39 | -27.71 | 0.19 | 0.81 | -4.96 |
| 22Q1 (10) | 3.4 | -4.76 | 15.25 | 1.14 | -3.39 | -26.92 | 1.06 | 11.58 | -46.46 | 0 | 0 | 0 | 4.19 | 8.83 | 32.18 | 0.12 | 33.33 | 500.0 | 5.1 | 3.45 | 23.49 | 34.84 | -3.76 | 6.03 | 1.05 | -11.02 | 81.03 | 0 | 0 | 0 | 3.17 | -7.58 | 201.9 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.08 | 0.0 | 0 | 2.89 | 4.33 | 10.73 | 3.26 | 3.82 | 12.03 | -0.59 | -28.26 | -180.95 | 2.3 | -0.43 | -4.17 | 0.19 | -2.25 | -6.5 |
| 21Q4 (9) | 3.57 | -7.75 | 4.39 | 1.18 | -6.35 | -53.17 | 0.95 | -48.92 | -48.37 | 0 | 0 | 0 | 3.85 | 10.0 | 30.51 | 0.09 | -10.0 | 325.0 | 4.93 | 13.86 | 16.0 | 36.20 | 6.33 | 18.56 | 1.18 | 1.72 | 87.3 | 0 | 0 | 0 | 3.43 | 40.0 | 145.0 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.08 | 0.0 | 0 | 2.77 | 3.36 | 6.95 | 3.14 | 2.95 | 8.65 | -0.46 | -39.39 | -475.0 | 2.31 | -1.7 | -7.97 | 0.20 | -1.74 | -11.49 |
| 21Q3 (8) | 3.87 | -6.75 | 8.1 | 1.26 | -15.44 | -54.51 | 1.86 | -3.12 | 84.16 | 0 | 0 | 0 | 3.5 | 12.9 | 21.11 | 0.1 | 150.0 | 433.33 | 4.33 | -1.37 | 3.84 | 34.04 | -6.1 | 31.84 | 1.16 | 65.71 | 28.89 | 0 | 0 | 0 | 2.45 | -0.41 | 9.87 | 0 | 0 | 0 | 2.52 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.08 | 0.0 | 0 | 2.68 | 3.88 | 2.29 | 3.05 | 3.39 | 4.45 | -0.33 | -22.22 | -312.5 | 2.35 | 1.73 | -7.48 | 0.20 | -1.85 | -12.11 |
| 21Q2 (7) | 4.15 | 40.68 | 5.6 | 1.49 | -4.49 | -46.79 | 1.92 | -3.03 | 90.1 | 0 | 0 | 0 | 3.1 | -2.21 | -12.92 | 0.04 | 100.0 | 100.0 | 4.39 | 6.3 | -13.07 | 36.25 | 10.33 | 0 | 0.7 | 20.69 | -30.0 | 0 | 0 | 0 | 2.46 | 134.29 | 4.68 | 0 | 0 | -100.0 | 2.52 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.08 | 0 | 0 | 2.58 | -1.15 | -2.64 | 2.95 | 1.37 | 0.0 | -0.27 | -28.57 | -145.45 | 2.31 | -3.75 | -9.06 | 0.20 | -0.83 | -13.65 |
| 21Q1 (6) | 2.95 | -13.74 | -22.57 | 1.56 | -38.1 | -42.01 | 1.98 | 7.61 | 94.12 | 0 | 0 | 0 | 3.17 | 7.46 | -29.87 | 0.02 | 150.0 | -50.0 | 4.13 | -2.82 | -31.62 | 32.86 | 7.61 | 0 | 0.58 | -7.94 | -45.28 | 0 | 0 | 0 | 1.05 | -25.0 | -58.0 | 0 | 0 | -100.0 | 2.52 | 0.0 | 0.0 | 0.3 | 0.0 | 30.43 | 0 | 0 | 0 | 2.61 | 0.77 | -4.74 | 2.91 | 0.69 | -2.02 | -0.21 | -162.5 | -90.91 | 2.4 | -4.38 | -8.75 | 0.21 | -7.47 | -14.56 |
| 20Q4 (5) | 3.42 | -4.47 | 10.32 | 2.52 | -9.03 | 16.67 | 1.84 | 82.18 | -0.54 | 0 | 0 | 0 | 2.95 | 2.08 | -43.05 | -0.04 | -33.33 | 50.0 | 4.25 | 1.92 | -41.54 | 30.53 | 18.25 | 0 | 0.63 | -30.0 | -48.36 | 0 | 0 | 0 | 1.4 | -37.22 | -44.22 | 0 | 0 | -100.0 | 2.52 | 0.0 | 0.0 | 0.3 | 0.0 | 30.43 | 0 | 0 | 0 | 2.59 | -1.15 | -4.07 | 2.89 | -1.03 | -1.7 | -0.08 | 0.0 | -214.29 | 2.51 | -1.18 | -9.39 | 0.22 | -2.42 | -12.06 |
| 20Q3 (4) | 3.58 | -8.91 | 0.0 | 2.77 | -1.07 | 0.0 | 1.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.89 | -18.82 | 0.0 | -0.03 | -250.0 | 0.0 | 4.17 | -17.43 | 0.0 | 25.82 | 0 | 0.0 | 0.9 | -10.0 | 0.0 | 0 | 0 | 0.0 | 2.23 | -5.11 | 0.0 | 0 | -100.0 | 0.0 | 2.52 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.62 | -1.13 | 0.0 | 2.92 | -1.02 | 0.0 | -0.08 | 27.27 | 0.0 | 2.54 | 0.0 | 0.0 | 0.23 | -3.57 | 0.0 |
