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) | 2.39 | -28.44 | 2.36 | -17.19 | 0.33 | 26.92 | 0 | 0 | 15.43 | -44.6 | 3.63 | -28.4 | 0.39 | -45.83 | 2.53 | -2.23 | 2.13 | 18.33 | 0.11 | 0.0 | 1.28 | 3.23 | 0.17 | -10.53 | 8.15 | 15.6 | 0.5 | 0 | 0.02 | 0 | 5.94 | 19.52 | 6.46 | 29.98 | -0.14 | 0 | 5.8 | 19.59 | 0.02 | -29.13 |
| 2022 (9) | 3.34 | 8.79 | 2.85 | 31.34 | 0.26 | -46.94 | 0 | 0 | 27.85 | 250.31 | 5.07 | 0 | 0.72 | -35.14 | 2.59 | -81.48 | 1.8 | 0 | 0.11 | -8.33 | 1.24 | -18.42 | 0.19 | -13.64 | 7.05 | 0.0 | 0 | 0 | 0 | 0 | 4.97 | 0 | 4.97 | 0 | -0.12 | 0 | 4.85 | 0 | 0.03 | 3.2 |
| 2021 (8) | 3.07 | 582.22 | 2.17 | -19.93 | 0.49 | -65.0 | 0 | 0 | 7.95 | 51.43 | -0.3 | 0 | 1.11 | -11.9 | 13.96 | -41.82 | 0 | 0 | 0.12 | -66.67 | 1.52 | -8.43 | 0.22 | -4.35 | 7.05 | 16.53 | 0 | 0 | 0 | 0 | -2.79 | 0 | -2.79 | 0 | -0.1 | 0 | -2.89 | 0 | 0.03 | -53.26 |
| 2020 (7) | 0.45 | -64.84 | 2.71 | 24.88 | 1.4 | 278.38 | 0 | 0 | 5.25 | 11.46 | -0.64 | 0 | 1.26 | 38.46 | 24.00 | 24.22 | 0 | 0 | 0.36 | 0 | 1.66 | -32.52 | 0.23 | -8.0 | 6.05 | 0.0 | 0 | 0 | 0 | 0 | -2.5 | 0 | -2.5 | 0 | -0.06 | 0 | -2.56 | 0 | 0.06 | 27.27 |
| 2019 (6) | 1.28 | 60.0 | 2.17 | -31.55 | 0.37 | -53.75 | 0 | 0 | 4.71 | 107.49 | -1.81 | 0 | 0.91 | 9.64 | 19.32 | -47.16 | 0.02 | 0.0 | 0 | 0 | 2.46 | -12.14 | 0.25 | -73.12 | 6.05 | 48.65 | 0 | 0 | 0 | 0 | -1.86 | 0 | -1.86 | 0 | -0.12 | 0 | -1.98 | 0 | 0.05 | -20.33 |
| 2018 (5) | 0.8 | 50.94 | 3.17 | 21.92 | 0.8 | 15.94 | 0 | 0 | 2.27 | -74.0 | -3.95 | 0 | 0.83 | -26.55 | 36.56 | 182.48 | 0.02 | -83.33 | 0 | 0 | 2.8 | 60.92 | 0.93 | 244.44 | 4.07 | 19.71 | 0.11 | 0.0 | 0.04 | -60.0 | -3.69 | 0 | -3.53 | 0 | -0.17 | 0 | -3.86 | 0 | 0.06 | 28.18 |
| 2017 (4) | 0.53 | -50.47 | 2.6 | 16.07 | 0.69 | 30.19 | 0 | 0 | 8.73 | 1.63 | 0.02 | -95.65 | 1.13 | 2.73 | 12.94 | 1.08 | 0.12 | -7.69 | 0 | 0 | 1.74 | 45.0 | 0.27 | 1250.0 | 3.4 | 16.44 | 0.11 | 57.14 | 0.1 | 0 | 0.02 | -95.74 | 0.23 | -57.41 | -0.04 | 0 | -0.02 | 0 | 0.04 | 0 |
| 2016 (3) | 1.07 | 59.7 | 2.24 | 700.0 | 0.53 | 3.92 | 0 | 0 | 8.59 | 76.75 | 0.46 | 48.39 | 1.1 | 59.42 | 12.81 | -9.8 | 0.13 | -18.75 | 0 | 0 | 1.2 | 0.84 | 0.02 | -33.33 | 2.92 | 11.88 | 0.07 | 75.0 | 0 | 0 | 0.47 | 56.67 | 0.54 | 58.82 | -0.1 | 0 | 0.37 | 23.33 | 0.00 | 0 |
| 2015 (2) | 0.67 | -10.67 | 0.28 | -36.36 | 0.51 | 13.33 | 0 | 0 | 4.86 | 59.34 | 0.31 | 55.0 | 0.69 | 0.0 | 14.20 | -37.24 | 0.16 | 6.67 | 0 | 0 | 1.19 | -15.6 | 0.03 | 0.0 | 2.61 | 42.62 | 0.04 | 100.0 | 0 | 0 | 0.3 | 42.86 | 0.34 | 47.83 | 0 | 0 | 0.3 | 42.86 | 0.00 | 0 |
| 2014 (1) | 0.75 | 200.0 | 0.44 | -24.14 | 0.45 | 125.0 | 0 | 0 | 3.05 | -7.29 | 0.2 | 233.33 | 0.69 | -9.21 | 22.62 | -2.07 | 0.15 | -78.57 | 0 | 0 | 1.41 | 281.08 | 0.03 | 50.0 | 1.83 | 83.0 | 0.02 | 100.0 | 0 | 0 | 0.21 | 133.33 | 0.23 | 130.0 | 0 | 0 | 0.21 | 133.33 | 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) | 3.73 | -0.27 | 19.55 | 3.39 | 93.71 | 16.49 | 0.43 | 0.0 | 230.77 | 0 | 0 | 0 | 3.84 | -35.35 | 4.35 | 1.15 | -33.91 | 43.75 | 8.19 | 810.0 | 1242.62 | 52.10 | 800.74 | 1816.57 | 3.44 | 17.81 | 85.95 | 0 | 0 | -100.0 | 1.38 | -7.38 | 170.59 | 0.15 | -6.25 | -11.76 | 8.31 | 0.0 | 1.96 | 0.86 | 0.0 | 72.0 | 0.14 | 0.0 | 600.0 | 6.82 | 20.28 | 15.79 | 7.82 | 17.24 | 22.19 | 0.6 | 1100.0 | 645.45 | 7.42 | 32.26 | 28.37 | 0.02 | -5.87 | -12.94 |
| 24Q2 (19) | 3.74 | -0.27 | 36.0 | 1.75 | -25.21 | -8.38 | 0.43 | 0.0 | 0 | 0 | 0 | 0 | 5.94 | 85.62 | -10.81 | 1.74 | 304.65 | -34.09 | 0.9 | 60.71 | -43.4 | 5.78 | 68.15 | -4.11 | 2.92 | 28.07 | 62.22 | 0 | 0 | -100.0 | 1.49 | -6.88 | 0 | 0.16 | 0.0 | -11.11 | 8.31 | 1.96 | 1.96 | 0.86 | 72.0 | 72.0 | 0.14 | 600.0 | 600.0 | 5.67 | -10.99 | 11.39 | 6.67 | -3.05 | 19.11 | -0.06 | 53.85 | 45.45 | 5.61 | -10.1 | 12.65 | 0.02 | -7.69 | -8.99 |
| 24Q1 (18) | 3.75 | 56.9 | 42.59 | 2.34 | -0.85 | 41.82 | 0.43 | 30.3 | 0 | 0 | 0 | 0 | 3.2 | 16.79 | 35.59 | 0.43 | 760.0 | 230.77 | 0.56 | 43.59 | -52.54 | 3.44 | 36.18 | -25.46 | 2.28 | 7.04 | 26.67 | 0 | -100.0 | -100.0 | 1.6 | 25.0 | 0 | 0.16 | -5.88 | -15.79 | 8.15 | 0.0 | 6.54 | 0.5 | 0.0 | 0 | 0.02 | 0.0 | 0 | 6.37 | 7.24 | 24.66 | 6.88 | 6.5 | 34.64 | -0.13 | 7.14 | -8.33 | 6.24 | 7.59 | 25.05 | 0.02 | 0.35 | -17.55 |
| 23Q4 (17) | 2.39 | -23.4 | -28.44 | 2.36 | -18.9 | -17.19 | 0.33 | 153.85 | 26.92 | 0 | 0 | 0 | 2.74 | -25.54 | -71.87 | 0.05 | -93.75 | -98.69 | 0.39 | -36.07 | -45.83 | 2.53 | -7.08 | -2.3 | 2.13 | 15.14 | 18.33 | 0.11 | 0.0 | 0.0 | 1.28 | 150.98 | 3.23 | 0.17 | 0.0 | -10.53 | 8.15 | 0.0 | 15.6 | 0.5 | 0.0 | 0 | 0.02 | 0.0 | 0 | 5.94 | 0.85 | 19.52 | 6.46 | 0.94 | 29.98 | -0.14 | -27.27 | -16.67 | 5.8 | 0.35 | 19.59 | 0.02 | -0.15 | -29.13 |
| 23Q3 (16) | 3.12 | 13.45 | -42.12 | 2.91 | 52.36 | -33.41 | 0.13 | 0 | -60.61 | 0 | 0 | 0 | 3.68 | -44.74 | -51.58 | 0.8 | -69.7 | 9.59 | 0.61 | -61.64 | -22.78 | 2.72 | -54.93 | -22.82 | 1.85 | 2.78 | 320.45 | 0.11 | 0.0 | -8.33 | 0.51 | 0 | -60.47 | 0.17 | -5.56 | -15.0 | 8.15 | 0.0 | 15.6 | 0.5 | 0.0 | 0 | 0.02 | 0.0 | 0 | 5.89 | 15.72 | 416.67 | 6.4 | 14.29 | 461.4 | -0.11 | 0.0 | -22.22 | 5.78 | 16.06 | 450.48 | 0.02 | -1.6 | -45.24 |
| 23Q2 (15) | 2.75 | 4.56 | 120.0 | 1.91 | 15.76 | -43.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.66 | 182.2 | 13.46 | 2.64 | 1930.77 | 1100.0 | 1.59 | 34.75 | 65.62 | 6.03 | 30.71 | 0.15 | 1.8 | 0.0 | 0 | 0.11 | 0.0 | -8.33 | 0 | 0 | -100.0 | 0.18 | -5.26 | -10.0 | 8.15 | 6.54 | 15.6 | 0.5 | 0 | 0 | 0.02 | 0 | 0 | 5.09 | -0.39 | 898.04 | 5.6 | 9.59 | 998.04 | -0.11 | 8.33 | -22.22 | 4.98 | -0.2 | 1085.71 | 0.02 | -16.37 | -34.31 |
| 23Q1 (14) | 2.63 | -21.26 | 213.1 | 1.65 | -42.11 | -30.08 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.36 | -75.77 | -49.14 | 0.13 | -96.61 | -55.17 | 1.18 | 63.89 | 76.12 | 4.61 | 78.5 | -21.82 | 1.8 | 0.0 | 0 | 0.11 | 0.0 | -8.33 | 0 | -100.0 | -100.0 | 0.19 | 0.0 | -9.52 | 7.65 | 8.51 | 8.51 | 0 | 0 | 0 | 0 | 0 | 0 | 5.11 | 2.82 | 303.59 | 5.11 | 2.82 | 303.59 | -0.12 | 0.0 | -33.33 | 4.99 | 2.89 | 291.92 | 0.02 | -13.74 | -14.84 |
| 22Q4 (13) | 3.34 | -38.03 | 8.79 | 2.85 | -34.78 | 31.34 | 0.26 | -21.21 | -46.94 | 0 | 0 | 0 | 9.74 | 28.16 | 125.46 | 3.83 | 424.66 | 38200.0 | 0.72 | -8.86 | -35.14 | 2.59 | -26.6 | -81.48 | 1.8 | 309.09 | 0 | 0.11 | -8.33 | -8.33 | 1.24 | -3.88 | -18.42 | 0.19 | -5.0 | -13.64 | 7.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.97 | 335.96 | 278.14 | 4.97 | 335.96 | 278.14 | -0.12 | -33.33 | -20.0 | 4.85 | 361.9 | 267.82 | 0.03 | -22.86 | 3.2 |
| 22Q3 (12) | 5.39 | 331.2 | 385.59 | 4.37 | 28.53 | -20.55 | 0.33 | -17.5 | -35.29 | 0 | 0 | 0 | 7.6 | 29.47 | 584.68 | 0.73 | 231.82 | 380.77 | 0.79 | -17.71 | 54.9 | 3.52 | -41.52 | -65.26 | 0.44 | 0 | 0 | 0.12 | 0.0 | -66.67 | 1.29 | -3.73 | -20.86 | 0.2 | 0.0 | -9.09 | 7.05 | 0.0 | 16.53 | 0 | 0 | 0 | 0 | 0 | 0 | 1.14 | 123.53 | 140.57 | 1.14 | 123.53 | 140.57 | -0.09 | 0.0 | -28.57 | 1.05 | 150.0 | 136.46 | 0.04 | 18.05 | -37.2 |
| 22Q2 (11) | 1.25 | 48.81 | 197.62 | 3.4 | 44.07 | 31.78 | 0.4 | -9.09 | -2.44 | 0 | 0 | 0 | 5.87 | 26.51 | 358.59 | 0.22 | -24.14 | 1200.0 | 0.96 | 43.28 | 10.34 | 6.02 | 2.02 | -65.87 | 0 | 0 | 0 | 0.12 | 0.0 | -66.67 | 1.34 | -4.29 | -15.19 | 0.2 | -4.76 | -9.09 | 7.05 | 0.0 | 16.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | 120.32 | 120.0 | 0.51 | 120.32 | 120.0 | -0.09 | 0.0 | -28.57 | 0.42 | 116.15 | 116.03 | 0.03 | 8.41 | -45.65 |
| 22Q1 (10) | 0.84 | -72.64 | 211.11 | 2.36 | 8.76 | 4.42 | 0.44 | -10.2 | 15.79 | 0 | 0 | 0 | 4.64 | 7.41 | 274.19 | 0.29 | 2800.0 | 1066.67 | 0.67 | -39.64 | 4.69 | 5.90 | -57.72 | -56.65 | 0 | 0 | 0 | 0.12 | 0.0 | -66.67 | 1.4 | -7.89 | -11.95 | 0.21 | -4.55 | -8.7 | 7.05 | 0.0 | 16.53 | 0 | 0 | 0 | 0 | 0 | 0 | -2.51 | 10.04 | 0.79 | -2.51 | 10.04 | 0.79 | -0.09 | 10.0 | -50.0 | -2.6 | 10.03 | -0.39 | 0.03 | 4.52 | -49.53 |
| 21Q4 (9) | 3.07 | 176.58 | 582.22 | 2.17 | -60.55 | -19.93 | 0.49 | -3.92 | -65.0 | 0 | 0 | 0 | 4.32 | 289.19 | 208.57 | 0.01 | 103.85 | -90.0 | 1.11 | 117.65 | -11.9 | 13.96 | 37.71 | -41.71 | 0 | 0 | 0 | 0.12 | -66.67 | -66.67 | 1.52 | -6.75 | -8.43 | 0.22 | 0.0 | -4.35 | 7.05 | 16.53 | 16.53 | 0 | 0 | 0 | 0 | 0 | 0 | -2.79 | 0.71 | -11.6 | -2.79 | 0.71 | -11.6 | -0.1 | -42.86 | -66.67 | -2.89 | -0.35 | -12.89 | 0.03 | -53.06 | -53.26 |
| 21Q3 (8) | 1.11 | 164.29 | 164.29 | 5.5 | 113.18 | 141.23 | 0.51 | 24.39 | -64.34 | 0 | 0 | 0 | 1.11 | -13.28 | 9.9 | -0.26 | -1200.0 | 33.33 | 0.51 | -41.38 | -62.22 | 10.14 | -42.54 | -59.07 | 0 | 0 | 0 | 0.36 | 0.0 | 0.0 | 1.63 | 3.16 | -5.78 | 0.22 | 0.0 | -8.33 | 6.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.81 | -10.2 | -8.08 | -2.81 | -10.2 | -8.08 | -0.07 | 0.0 | 41.67 | -2.88 | -9.92 | -5.88 | 0.06 | 2.17 | 3.81 |
| 21Q2 (7) | 0.42 | 55.56 | -16.0 | 2.58 | 14.16 | 38.71 | 0.41 | 7.89 | -71.13 | 0 | 0 | 0 | 1.28 | 3.23 | 21.9 | -0.02 | 33.33 | 93.94 | 0.87 | 35.94 | -28.1 | 17.65 | 29.6 | 0 | 0 | 0 | -100.0 | 0.36 | 0.0 | 0.0 | 1.58 | -0.63 | -14.13 | 0.22 | -4.35 | -8.33 | 6.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.55 | -0.79 | -15.38 | -2.55 | -0.79 | -15.38 | -0.07 | -16.67 | 46.15 | -2.62 | -1.16 | -11.97 | 0.06 | 0.67 | 10.23 |
| 21Q1 (6) | 0.27 | -40.0 | -46.0 | 2.26 | -16.61 | 55.86 | 0.38 | -72.86 | -75.0 | 0 | 0 | 0 | 1.24 | -11.43 | -31.11 | -0.03 | -130.0 | 0.0 | 0.64 | -49.21 | -47.97 | 13.62 | -43.15 | 0 | 0 | 0 | -100.0 | 0.36 | 0.0 | -2.7 | 1.59 | -4.22 | -26.05 | 0.23 | 0.0 | -8.0 | 6.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.53 | -1.2 | -34.57 | -2.53 | -1.2 | -34.57 | -0.06 | 0.0 | 50.0 | -2.59 | -1.17 | -29.5 | 0.06 | -3.21 | 22.46 |
| 20Q4 (5) | 0.45 | 7.14 | -64.84 | 2.71 | 18.86 | 24.88 | 1.4 | -2.1 | 278.38 | 0 | 0 | 0 | 1.4 | 38.61 | -11.95 | 0.1 | 125.64 | 110.99 | 1.26 | -6.67 | 38.46 | 23.95 | -3.3 | 0 | 0 | 0 | -100.0 | 0.36 | 0.0 | 0 | 1.66 | -4.05 | -32.52 | 0.23 | -4.17 | -8.0 | 6.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.5 | 3.85 | -34.41 | -2.5 | 3.85 | -34.41 | -0.06 | 50.0 | 50.0 | -2.56 | 5.88 | -29.29 | 0.06 | 4.27 | 27.27 |
| 20Q3 (4) | 0.42 | -16.0 | 0.0 | 2.28 | 22.58 | 0.0 | 1.43 | 0.7 | 0.0 | 0 | 0 | 0.0 | 1.01 | -3.81 | 0.0 | -0.39 | -18.18 | 0.0 | 1.35 | 11.57 | 0.0 | 24.77 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.36 | 0.0 | 0.0 | 1.73 | -5.98 | 0.0 | 0.24 | 0.0 | 0.0 | 6.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -2.6 | -17.65 | 0.0 | -2.6 | -17.65 | 0.0 | -0.12 | 7.69 | 0.0 | -2.72 | -16.24 | 0.0 | 0.06 | 8.49 | 0.0 |
