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) | 3.0 | -54.06 | 7.5 | -21.05 | 0 | 0 | 0 | 0 | 55.01 | 29.47 | 1.15 | 202.63 | 12.92 | 40.59 | 23.49 | 8.59 | 7.33 | 4.27 | 0 | 0 | 25.0 | 25.0 | 1.7 | -1.73 | 15.0 | 0.0 | 0.51 | 8.51 | 0.5 | 212.5 | 1.15 | 202.63 | 2.16 | 113.86 | -1.12 | 0 | 0.03 | 0 | 0.12 | 5.55 |
| 2022 (9) | 6.53 | 6.87 | 9.5 | 0 | 5.5 | 0 | 0 | 0 | 42.49 | 20.16 | 0.38 | 0 | 9.19 | 49.19 | 21.63 | 24.15 | 7.03 | 25.54 | 0 | 0 | 20.0 | -20.0 | 1.73 | 8.81 | 15.0 | 0.0 | 0.47 | -61.48 | 0.16 | -63.64 | 0.38 | 0 | 1.01 | 60.32 | -1.06 | 0 | -0.68 | 0 | 0.12 | 14.45 |
| 2021 (8) | 6.11 | 257.31 | 0 | 0 | 0 | 0 | 0 | 0 | 35.36 | 7.18 | -1.04 | 0 | 6.16 | 1.82 | 17.42 | -5.01 | 5.6 | 34.29 | 0 | 0 | 25.0 | 51.52 | 1.59 | -30.87 | 15.0 | 0.0 | 1.22 | 11.93 | 0.44 | 4.76 | -1.03 | 0 | 0.63 | -77.66 | -0.16 | 0 | -1.19 | 0 | 0.10 | 0 |
| 2020 (7) | 1.71 | -66.92 | 2.9 | 480.0 | 0 | 0 | 0 | 0 | 32.99 | 7.04 | 1.31 | 48.86 | 6.05 | 17.7 | 18.34 | 9.96 | 4.17 | -3.7 | 0 | 0 | 16.5 | 0.0 | 2.3 | 2.68 | 15.0 | 0.0 | 1.09 | 9.0 | 0.42 | 16.67 | 1.31 | 47.19 | 2.82 | 25.33 | -0.44 | 0 | 0.87 | 85.11 | 0.00 | 0 |
| 2019 (6) | 5.17 | 310.32 | 0.5 | -50.0 | 0 | 0 | 0 | 0 | 30.82 | 10.7 | 0.88 | -24.14 | 5.14 | -3.38 | 16.68 | -12.73 | 4.33 | -7.28 | 0 | 0 | 16.5 | 27.91 | 2.24 | 10.89 | 15.0 | 0.0 | 1.0 | 13.64 | 0.36 | -5.26 | 0.89 | -23.28 | 2.25 | -7.02 | -0.42 | 0 | 0.47 | -41.25 | 0.00 | 0 |
| 2018 (5) | 1.26 | 350.0 | 1.0 | -41.18 | 0 | 0 | 0 | 0 | 27.84 | -1.8 | 1.16 | -18.31 | 5.32 | -25.39 | 19.11 | -24.02 | 4.67 | -7.16 | 0 | 0 | 12.9 | 12.17 | 2.02 | 1.51 | 15.0 | 0.0 | 0.88 | 18.92 | 0.38 | 46.15 | 1.16 | -22.67 | 2.42 | -3.59 | -0.36 | 0 | 0.8 | -28.57 | 0.00 | 0 |
| 2017 (4) | 0.28 | -89.15 | 1.7 | -15.0 | 0 | 0 | 0 | 0 | 28.35 | -2.78 | 1.42 | -25.65 | 7.13 | 22.51 | 25.15 | 26.01 | 5.03 | 10.31 | 0 | 0 | 11.5 | 2.68 | 1.99 | -9.13 | 15.0 | 0.0 | 0.74 | 34.55 | 0.26 | 44.44 | 1.5 | -25.37 | 2.51 | -8.39 | -0.38 | 0 | 1.12 | -36.0 | 0.00 | 0 |
| 2016 (3) | 2.58 | -39.29 | 2.0 | 100.0 | 0 | 0 | 0 | 0 | 29.16 | -13.93 | 1.91 | 2.14 | 5.82 | -10.05 | 19.96 | 4.51 | 4.56 | 51.5 | 0 | 0 | 11.2 | -13.85 | 2.19 | -10.98 | 15.0 | 0.0 | 0.55 | 52.78 | 0.18 | 63.64 | 2.01 | 7.49 | 2.74 | 17.09 | -0.26 | 0 | 1.75 | 3.55 | 0.00 | 0 |
| 2015 (2) | 4.25 | 217.16 | 1.0 | -80.0 | 0 | 0 | 0 | 0 | 33.88 | -11.95 | 1.87 | -50.4 | 6.47 | -15.31 | 19.10 | -3.82 | 3.01 | -1.95 | 0 | 0 | 13.0 | -14.3 | 2.46 | 74.47 | 15.0 | 11.86 | 0.36 | 1100.0 | 0.11 | 0 | 1.87 | -44.01 | 2.34 | -30.56 | -0.18 | 0 | 1.69 | -47.68 | 0.00 | 0 |
| 2014 (1) | 1.34 | 5.51 | 5.0 | -75.61 | 0.36 | -63.64 | 0 | 0 | 38.48 | 40.59 | 3.77 | 141.67 | 7.64 | 32.41 | 19.85 | -5.82 | 3.07 | -4.66 | 0 | 0 | 15.17 | 110.99 | 1.41 | -3.42 | 13.41 | 82.7 | 0.03 | 0 | 0 | 0 | 3.34 | 1236.0 | 3.37 | 1248.0 | -0.11 | 0 | 3.23 | 1192.0 | 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) | 9.35 | 6.25 | 280.08 | 6.5 | 30.0 | -13.33 | 4.0 | 0 | 0 | 0 | 0 | 0 | 17.43 | 12.31 | 24.59 | 0.64 | 178.26 | 64.1 | 10.59 | -0.28 | 10.77 | 16.46 | -5.61 | -9.26 | 7.11 | -11.35 | -2.87 | 0 | 0 | 0 | 20.0 | -25.93 | -16.67 | 1.65 | -1.2 | -2.37 | 15.0 | 0.0 | 0.0 | 0.62 | 0.0 | 21.57 | 0.56 | 0.0 | 12.0 | 1.44 | 80.0 | 77.78 | 2.62 | 32.32 | 43.96 | -0.02 | 97.56 | 98.7 | 1.42 | 7200.0 | 294.52 | 0.19 | 4.9 | 59.91 |
| 24Q2 (19) | 8.8 | 47.65 | 113.08 | 5.0 | 25.0 | -16.67 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.52 | 2.17 | 18.02 | 0.23 | -59.65 | -39.47 | 10.62 | 13.95 | 28.42 | 17.44 | 9.51 | 6.47 | 8.02 | 13.28 | 12.64 | 0 | 0 | 0 | 27.0 | 0.0 | 0.0 | 1.67 | -1.18 | -1.76 | 15.0 | 0.0 | 0.0 | 0.62 | 21.57 | 21.57 | 0.56 | 12.0 | 12.0 | 0.8 | -53.22 | 90.48 | 1.98 | -27.21 | 38.46 | -0.82 | 46.05 | 41.84 | -0.02 | -110.53 | 97.98 | 0.18 | 35.97 | 67.44 |
| 24Q1 (18) | 5.96 | 98.67 | 35.76 | 4.0 | -46.67 | -50.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.19 | -6.29 | 30.27 | 0.57 | 67.65 | 1325.0 | 9.32 | -27.86 | 16.5 | 15.92 | -32.21 | -6.62 | 7.08 | -3.41 | -1.12 | 0 | 0 | 0 | 27.0 | 8.0 | 3.85 | 1.69 | -0.59 | -1.17 | 15.0 | 0.0 | 0.0 | 0.51 | 0.0 | 8.51 | 0.5 | 0.0 | 212.5 | 1.71 | 48.7 | 297.67 | 2.72 | 25.93 | 159.05 | -1.52 | -35.71 | 12.14 | 0.19 | 533.33 | 114.62 | 0.13 | 5.03 | 8.06 |
| 23Q4 (17) | 3.0 | 21.95 | -54.06 | 7.5 | 0.0 | -21.05 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.21 | 15.87 | 16.53 | 0.34 | -12.82 | -10.53 | 12.92 | 35.15 | 40.59 | 23.49 | 29.5 | 8.62 | 7.33 | 0.14 | 4.27 | 0 | 0 | 0 | 25.0 | 4.17 | 25.0 | 1.7 | 0.59 | -1.73 | 15.0 | 0.0 | 0.0 | 0.51 | 0.0 | 8.51 | 0.5 | 0.0 | 212.5 | 1.15 | 41.98 | 202.63 | 2.16 | 18.68 | 113.86 | -1.12 | 27.27 | -5.66 | 0.03 | 104.11 | 104.41 | 0.12 | 6.75 | 5.55 |
| 23Q3 (16) | 2.46 | -40.44 | -21.66 | 7.5 | 25.0 | 87.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | 13.99 | 6.39 | 18.76 | 0.39 | 2.63 | -38.1 | 9.56 | 15.6 | 48.45 | 18.14 | 10.75 | 5.55 | 7.32 | 2.81 | -3.56 | 0 | 0 | 0 | 24.0 | -11.11 | -13.67 | 1.69 | -0.59 | 7.64 | 15.0 | 0.0 | 0.0 | 0.51 | 0.0 | 8.51 | 0.5 | 0.0 | 212.5 | 0.81 | 92.86 | 0 | 1.82 | 27.27 | 188.89 | -1.54 | -9.22 | 29.03 | -0.73 | 26.26 | 66.36 | 0.12 | 9.84 | 4.34 |
| 23Q2 (15) | 4.13 | -5.92 | -29.52 | 6.0 | -25.0 | 57.89 | 1.5 | 0.0 | 0 | 0 | 0 | 0 | 13.15 | 12.78 | 37.41 | 0.38 | 850.0 | 322.22 | 8.27 | 3.38 | 58.13 | 16.38 | -3.95 | 5.99 | 7.12 | -0.56 | -3.65 | 0 | 0 | 0 | 27.0 | 3.85 | 4.65 | 1.7 | -0.58 | 8.28 | 15.0 | 0.0 | 0.0 | 0.51 | 8.51 | 8.51 | 0.5 | 212.5 | 212.5 | 0.42 | -2.33 | 167.74 | 1.43 | 36.19 | 0 | -1.41 | 18.5 | -48.42 | -0.99 | 23.85 | 36.94 | 0.11 | -12.25 | 7.39 |
| 23Q1 (14) | 4.39 | -32.77 | -27.8 | 8.0 | -15.79 | 700.0 | 1.5 | -72.73 | 0 | 0 | 0 | 0 | 11.66 | -16.18 | 61.05 | 0.04 | -89.47 | 105.63 | 8.0 | -12.95 | 69.49 | 17.05 | -21.15 | 22.86 | 7.16 | 1.85 | 10.84 | 0 | 0 | 0 | 26.0 | 30.0 | 1.96 | 1.71 | -1.16 | 7.55 | 15.0 | 0.0 | 0.0 | 0.47 | 0.0 | -61.48 | 0.16 | 0.0 | -63.64 | 0.43 | 13.16 | 124.71 | 1.05 | 3.96 | 1266.67 | -1.73 | -63.21 | -432.69 | -1.3 | -91.18 | -6.56 | 0.12 | 2.59 | 11.4 |
| 22Q4 (13) | 6.53 | 107.96 | 6.87 | 9.5 | 137.5 | 0 | 5.5 | 0 | 0 | 0 | 0 | 0 | 13.91 | 18.08 | 56.47 | 0.38 | -39.68 | 265.22 | 9.19 | 42.7 | 49.19 | 21.62 | 25.85 | 24.09 | 7.03 | -7.38 | 25.54 | 0 | 0 | 0 | 20.0 | -28.06 | -20.0 | 1.73 | 10.19 | 8.81 | 15.0 | 0.0 | 0.0 | 0.47 | 0.0 | -61.48 | 0.16 | 0.0 | -63.64 | 0.38 | 0 | 136.89 | 1.01 | 60.32 | 60.32 | -1.06 | 51.15 | -562.5 | -0.68 | 68.66 | 42.86 | 0.12 | 5.53 | 14.45 |
| 22Q3 (12) | 3.14 | -46.42 | -46.87 | 4.0 | 5.26 | 166.67 | 0 | 0 | 0 | 0 | 0 | 0 | 11.78 | 23.09 | 44.54 | 0.63 | 600.0 | 296.88 | 6.44 | 23.14 | 42.16 | 17.18 | 11.21 | 38.52 | 7.59 | 2.71 | 51.8 | 0 | 0 | 0 | 27.8 | 7.75 | 50.27 | 1.57 | 0.0 | -1.26 | 15.0 | 0.0 | 0.0 | 0.47 | 0.0 | -61.48 | 0.16 | 0.0 | -63.64 | 0 | 100.0 | 100.0 | 0.63 | 0 | -25.88 | -2.17 | -128.42 | -1569.23 | -2.17 | -38.22 | -130.85 | 0.11 | 13.05 | 11.11 |
| 22Q2 (11) | 5.86 | -3.62 | 25.75 | 3.8 | 280.0 | 100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.57 | 32.18 | -1.64 | 0.09 | 112.68 | 111.69 | 5.23 | 10.81 | 1.75 | 15.45 | 11.33 | 11.97 | 7.39 | 14.4 | 72.26 | 0 | 0 | 0 | 25.8 | 1.18 | 47.43 | 1.57 | -1.26 | -0.63 | 15.0 | 0.0 | 0.0 | 0.47 | -61.48 | -61.48 | 0.16 | -63.64 | -63.64 | -0.62 | 64.37 | -26.53 | 0 | 100.0 | -100.0 | -0.95 | -282.69 | -171.43 | -1.57 | -28.69 | -86.9 | 0.10 | -8.97 | 0 |
| 22Q1 (10) | 6.08 | -0.49 | 54.71 | 1.0 | 0 | -65.52 | 0 | 0 | 0 | 0 | 0 | 0 | 7.24 | -18.56 | -15.62 | -0.71 | -208.7 | -362.96 | 4.72 | -23.38 | 5.59 | 13.88 | -20.36 | 8.67 | 6.46 | 15.36 | 63.13 | 0 | 0 | 0 | 25.5 | 2.0 | 54.55 | 1.59 | 0.0 | -31.17 | 15.0 | 0.0 | 0.0 | 1.22 | 0.0 | 11.93 | 0.44 | 0.0 | 4.76 | -1.74 | -68.93 | -210.13 | -0.09 | -114.29 | -102.91 | 0.52 | 425.0 | 244.44 | -1.22 | -2.52 | -200.0 | 0.11 | 5.4 | 0 |
| 21Q4 (9) | 6.11 | 3.38 | 257.31 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.89 | 9.08 | -11.63 | -0.23 | 28.12 | -134.85 | 6.16 | 35.98 | 1.82 | 17.43 | 40.48 | -4.95 | 5.6 | 12.0 | 34.29 | 0 | 0 | 0 | 25.0 | 35.14 | 51.52 | 1.59 | 0.0 | -30.87 | 15.0 | 0.0 | 0.0 | 1.22 | 0.0 | 11.93 | 0.44 | 0.0 | 4.76 | -1.03 | -27.16 | -178.63 | 0.63 | -25.88 | -77.66 | -0.16 | -23.08 | 63.64 | -1.19 | -26.6 | -236.78 | 0.10 | 2.44 | 0 |
| 21Q3 (8) | 5.91 | 26.82 | 73.82 | 1.5 | -21.05 | -48.28 | 0 | 0 | 0 | 0 | 0 | 0 | 8.15 | -16.24 | -8.22 | -0.32 | 58.44 | -144.44 | 4.53 | -11.87 | -12.88 | 12.40 | -10.11 | -25.55 | 5.0 | 16.55 | 7.3 | 0 | 0 | 0 | 18.5 | 5.71 | 2.21 | 1.59 | 0.63 | -28.05 | 15.0 | 0.0 | 0.0 | 1.22 | 0.0 | 11.93 | 0.44 | 0.0 | 4.76 | -0.81 | -65.31 | -224.62 | 0.85 | -27.35 | -60.65 | -0.13 | 62.86 | 74.0 | -0.94 | -11.9 | -726.67 | 0.10 | 0 | 0 |
| 21Q2 (7) | 4.66 | 18.58 | 37.87 | 1.9 | -34.48 | -26.92 | 0 | 0 | 0 | 0 | 0 | 0 | 9.73 | 13.4 | 30.08 | -0.77 | -385.19 | -333.33 | 5.14 | 14.99 | 0.19 | 13.80 | 8.04 | 0 | 4.29 | 8.33 | -2.28 | 0 | 0 | 0 | 17.5 | 6.06 | -3.31 | 1.58 | -31.6 | -28.83 | 15.0 | 0.0 | 0.0 | 1.22 | 11.93 | 11.93 | 0.44 | 4.76 | 4.76 | -0.49 | -131.01 | -600.0 | 1.17 | -62.14 | -18.75 | -0.35 | 2.78 | 23.91 | -0.84 | -168.85 | -58.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 3.93 | 129.82 | -14.0 | 2.9 | 0.0 | 480.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.58 | -14.71 | 30.4 | 0.27 | -59.09 | 167.5 | 4.47 | -26.12 | 27.71 | 12.77 | -30.34 | 0 | 3.96 | -5.04 | -12.78 | 0 | 0 | 0 | 16.5 | 0.0 | -4.07 | 2.31 | 0.43 | 4.05 | 15.0 | 0.0 | 0.0 | 1.09 | 0.0 | 9.0 | 0.42 | 0.0 | 16.67 | 1.58 | 20.61 | 222.45 | 3.09 | 9.57 | 67.03 | -0.36 | 18.18 | 30.77 | 1.22 | 40.23 | 4166.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.71 | -49.71 | -66.92 | 2.9 | 0.0 | 480.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.06 | 13.29 | 21.64 | 0.66 | -8.33 | 83.33 | 6.05 | 16.35 | 17.7 | 18.33 | 10.04 | 0 | 4.17 | -10.52 | -3.7 | 0 | 0 | 0 | 16.5 | -8.84 | 0.0 | 2.3 | 4.07 | 2.68 | 15.0 | 0.0 | 0.0 | 1.09 | 0.0 | 9.0 | 0.42 | 0.0 | 16.67 | 1.31 | 101.54 | 47.19 | 2.82 | 30.56 | 25.33 | -0.44 | 12.0 | -4.76 | 0.87 | 480.0 | 85.11 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.4 | 0.59 | 0.0 | 2.9 | 11.54 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.88 | 18.72 | 0.0 | 0.72 | 118.18 | 0.0 | 5.2 | 1.36 | 0.0 | 16.66 | 0 | 0.0 | 4.66 | 6.15 | 0.0 | 0 | 0 | 0.0 | 18.1 | 0.0 | 0.0 | 2.21 | -0.45 | 0.0 | 15.0 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.65 | 1028.57 | 0.0 | 2.16 | 50.0 | 0.0 | -0.5 | -8.7 | 0.0 | 0.15 | 128.3 | 0.0 | 0.00 | 0 | 0.0 |
