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) | 5.91 | 128.19 | 0 | 0 | 2.55 | 189.77 | 0 | 0 | 43.26 | 52.11 | 5.77 | 91.69 | 7.97 | 37.41 | 18.42 | -9.66 | 12.35 | 4.66 | 0.22 | -4.35 | 10.92 | 83.53 | 0.03 | 0 | 8.94 | 0.0 | 2.21 | 16.32 | 0 | 0 | 7.78 | 111.41 | 9.99 | 79.03 | -0.05 | 0 | 7.73 | 102.36 | 0.00 | 0 |
| 2022 (9) | 2.59 | -48.1 | 7.5 | 20.97 | 0.88 | 12.82 | 0 | 0 | 28.44 | 27.48 | 3.01 | 102.01 | 5.8 | 65.24 | 20.39 | 29.63 | 11.8 | 104.86 | 0.23 | -4.17 | 5.95 | 51.02 | 0 | 0 | 8.94 | 0.0 | 1.9 | 8.57 | 0 | 0 | 3.68 | 75.24 | 5.58 | 44.94 | 0.14 | 16.67 | 3.82 | 72.07 | 0.00 | 0 |
| 2021 (8) | 4.99 | -7.76 | 6.2 | 31.91 | 0.78 | 52.94 | 0 | 0 | 22.31 | 7.47 | 1.49 | 31.86 | 3.51 | -7.63 | 15.73 | -14.05 | 5.76 | -3.84 | 0.24 | -7.69 | 3.94 | -21.36 | 0 | 0 | 8.94 | 0.0 | 1.75 | 10.06 | 0 | 0 | 2.1 | 25.75 | 3.85 | -0.77 | 0.12 | -73.91 | 2.22 | 4.23 | 0.00 | 0 |
| 2020 (7) | 5.41 | 2.85 | 4.7 | 42.42 | 0.51 | -54.05 | 0 | 0 | 20.76 | -0.34 | 1.13 | -28.48 | 3.8 | 32.4 | 18.30 | 32.85 | 5.99 | 8.91 | 0.26 | -3.7 | 5.01 | 377.14 | 0 | 0 | 8.94 | 0.0 | 1.59 | 11.19 | 0.63 | 3.28 | 1.67 | 5.03 | 3.88 | 7.18 | 0.46 | 0 | 2.13 | 121.88 | 0.00 | 0 |
| 2019 (6) | 5.26 | -2.41 | 3.3 | 65.0 | 1.11 | 0.0 | 0 | 0 | 20.83 | 7.82 | 1.58 | -31.3 | 2.87 | 12.55 | 13.78 | 4.39 | 5.5 | -1.26 | 0.27 | 0 | 1.05 | -51.39 | 0 | 0 | 8.94 | 0.0 | 1.43 | 19.17 | 0.61 | 0 | 1.59 | -31.76 | 3.62 | 2.55 | -0.63 | 0 | 0.96 | -44.19 | 0.00 | 0 |
| 2018 (5) | 5.39 | -55.05 | 2.0 | -76.58 | 1.11 | -35.47 | 0 | 0 | 19.32 | 8.6 | 2.3 | 310.71 | 2.55 | -37.35 | 13.20 | -42.31 | 5.57 | 25.17 | 0 | 0 | 2.16 | -33.94 | 0 | 0 | 8.94 | 0.0 | 1.2 | 5.26 | 0 | 0 | 2.33 | 124.04 | 3.53 | 61.93 | -0.61 | 0 | 1.72 | 45.76 | 0.00 | 0 |
| 2017 (4) | 11.99 | 109.25 | 8.54 | 242.97 | 1.72 | 251.02 | 0 | 0 | 17.79 | -34.28 | 0.56 | -81.99 | 4.07 | -36.11 | 22.88 | -2.78 | 4.45 | -18.5 | 0 | 0 | 3.27 | -34.21 | 0 | 0 | 8.94 | 0.0 | 1.14 | 37.35 | 0 | 0 | 1.04 | -70.2 | 2.18 | -49.54 | 0.14 | -22.22 | 1.18 | -67.85 | 0.00 | 0 |
| 2016 (3) | 5.73 | -32.27 | 2.49 | -56.32 | 0.49 | -47.87 | 0 | 0 | 27.07 | 24.29 | 3.11 | 68.11 | 6.37 | 32.71 | 23.53 | 6.77 | 5.46 | -12.64 | 0 | 0 | 4.97 | 28.42 | 0 | 0 | 8.94 | 0.0 | 0.83 | 27.69 | 0 | 0 | 3.49 | 80.83 | 4.32 | 67.44 | 0.18 | -51.35 | 3.67 | 59.57 | 0.00 | 0 |
| 2015 (2) | 8.46 | 56.09 | 5.7 | 38.01 | 0.94 | 147.37 | 0 | 0 | 21.78 | -6.72 | 1.85 | -7.04 | 4.8 | 4.58 | 22.04 | 12.11 | 6.25 | 5.93 | 0 | 0 | 3.87 | 88.78 | 0 | 0 | 8.94 | 9.96 | 0.65 | 44.44 | 0 | 0 | 1.93 | -9.39 | 2.58 | 0.39 | 0.37 | -9.76 | 2.3 | -9.45 | 0.00 | 0 |
| 2014 (1) | 5.42 | 62.28 | 4.13 | 54.68 | 0.38 | 52.0 | 0 | 0 | 23.35 | 0.47 | 1.99 | 28.39 | 4.59 | 12.22 | 19.66 | 11.7 | 5.9 | -11.28 | 0 | 0 | 2.05 | 7.89 | 0 | 0 | 8.13 | 5.04 | 0.45 | 55.17 | 0 | 0 | 2.13 | 28.31 | 2.57 | 31.79 | 0.41 | 24.24 | 2.54 | 27.64 | 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) | 7.27 | -4.84 | 38.21 | 0.85 | -76.39 | -93.2 | 0.53 | -3.64 | -73.37 | 0 | 0 | 0 | 12.1 | 21.0 | 5.4 | 2.07 | 24.7 | 0.49 | 11.05 | 21.83 | -0.18 | 28.28 | 19.9 | 10.5 | 10.33 | 2.38 | -21.74 | 0.22 | 0.0 | -4.35 | 7.9 | -10.94 | 82.45 | 0.04 | 33.33 | 100.0 | 9.13 | 0.77 | 2.13 | 2.78 | 0.0 | 25.79 | 0.05 | 0.0 | 0 | 8.59 | 31.75 | 15.61 | 11.43 | 22.12 | 18.57 | -0.06 | -50.0 | -200.0 | 8.53 | 31.64 | 15.11 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.64 | 13.52 | 49.22 | 3.6 | 0 | -73.91 | 0.55 | 0.0 | -71.94 | 0 | 0 | 0 | 10.0 | 25.31 | -23.55 | 1.66 | 28.68 | -20.19 | 9.07 | 37.22 | -17.09 | 23.58 | 48.21 | -15.09 | 10.09 | -6.14 | -21.78 | 0.22 | 0.0 | -4.35 | 8.87 | -11.48 | 98.88 | 0.03 | 0.0 | 200.0 | 9.06 | 0.89 | 1.34 | 2.78 | 25.79 | 25.79 | 0.05 | 0 | 0 | 6.52 | 18.76 | 21.42 | 9.36 | 21.56 | 23.48 | -0.04 | 60.0 | -300.0 | 6.48 | 20.22 | 20.9 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.73 | 13.87 | 38.76 | 0 | 0 | -100.0 | 0.55 | -78.43 | -40.22 | 0 | 0 | 0 | 7.98 | -11.33 | -17.82 | 1.29 | 258.33 | 1.57 | 6.61 | -17.06 | 27.12 | 15.91 | -13.61 | 0.34 | 10.75 | -12.96 | -16.6 | 0.22 | 0.0 | -4.35 | 10.02 | -8.24 | 72.16 | 0.03 | 0.0 | 0 | 8.98 | 0.45 | 0.45 | 2.21 | 0.0 | 16.32 | 0 | 0 | 0 | 5.49 | -29.43 | 52.5 | 7.7 | -22.92 | 40.0 | -0.1 | -100.0 | -158.82 | 5.39 | -30.27 | 42.97 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.91 | 12.36 | 128.19 | 0 | -100.0 | -100.0 | 2.55 | 28.14 | 189.77 | 0 | 0 | 0 | 9.0 | -21.6 | 0.11 | 0.36 | -82.52 | -64.0 | 7.97 | -28.0 | 37.41 | 18.42 | -28.02 | -9.71 | 12.35 | -6.44 | 4.66 | 0.22 | -4.35 | -4.35 | 10.92 | 152.19 | 83.53 | 0.03 | 50.0 | 0 | 8.94 | 0.0 | 0.0 | 2.21 | 0.0 | 16.32 | 0 | 0 | 0 | 7.78 | 4.71 | 111.41 | 9.99 | 3.63 | 79.03 | -0.05 | -150.0 | -135.71 | 7.73 | 4.32 | 102.36 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.26 | 2.73 | 40.27 | 12.5 | -9.42 | 60.67 | 1.99 | 1.53 | 136.9 | 0 | 0 | 0 | 11.48 | -12.23 | 50.85 | 2.06 | -0.96 | 123.91 | 11.07 | 1.19 | 159.25 | 25.59 | -7.86 | 51.38 | 13.2 | 2.33 | 26.68 | 0.23 | 0.0 | -4.17 | 4.33 | -2.91 | 0.46 | 0.02 | 100.0 | 0 | 8.94 | 0.0 | 0.0 | 2.21 | 0.0 | 16.32 | 0 | 0 | 0 | 7.43 | 38.36 | 184.67 | 9.64 | 27.18 | 113.27 | -0.02 | -100.0 | -108.7 | 7.41 | 38.25 | 160.92 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.12 | 5.57 | 57.54 | 13.8 | 62.35 | 105.97 | 1.96 | 113.04 | 161.33 | 0 | 0 | 0 | 13.08 | 34.71 | 101.85 | 2.08 | 63.78 | 235.48 | 10.94 | 110.38 | 132.27 | 27.77 | 75.13 | 36.98 | 12.9 | 0.08 | 48.28 | 0.23 | 0.0 | -4.17 | 4.46 | -23.37 | 23.55 | 0.01 | 0 | 0 | 8.94 | 0.0 | 0.0 | 2.21 | 16.32 | 16.32 | 0 | 0 | 0 | 5.37 | 49.17 | 217.75 | 7.58 | 37.82 | 111.14 | -0.01 | -105.88 | -125.0 | 5.36 | 42.18 | 209.83 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.85 | 87.26 | 23.72 | 8.5 | 13.33 | 41.67 | 0.92 | 4.55 | 35.29 | 0 | 0 | 0 | 9.71 | 8.01 | 81.5 | 1.27 | 27.0 | 170.21 | 5.2 | -10.34 | 39.04 | 15.86 | -22.27 | -4.04 | 12.89 | 9.24 | 76.82 | 0.23 | 0.0 | -4.17 | 5.82 | -2.18 | 51.17 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.9 | 0.0 | 8.57 | 0 | 0 | 0 | 3.6 | -2.17 | 195.08 | 5.5 | -1.43 | 84.56 | 0.17 | 21.43 | -43.33 | 3.77 | -1.31 | 148.03 | 0.00 | 0 | 0 |
| 22Q4 (13) | 2.59 | -30.93 | -48.1 | 7.5 | -3.6 | 20.97 | 0.88 | 4.76 | 12.82 | 0 | 0 | 0 | 8.99 | 18.13 | 54.47 | 1.0 | 8.7 | 233.33 | 5.8 | 35.83 | 65.24 | 20.40 | 20.69 | 29.73 | 11.8 | 13.24 | 104.86 | 0.23 | -4.17 | -4.17 | 5.95 | 38.05 | 51.02 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.9 | 0.0 | 8.57 | 0 | 0 | 0 | 3.68 | 41.0 | 75.24 | 5.58 | 23.45 | 44.94 | 0.14 | -39.13 | 16.67 | 3.82 | 34.51 | 72.07 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.75 | 15.38 | -31.44 | 7.78 | 16.12 | 9.58 | 0.84 | 12.0 | 50.0 | 0 | 0 | 0 | 7.61 | 17.44 | 36.38 | 0.92 | 48.39 | 95.74 | 4.27 | -9.34 | -5.95 | 16.90 | -16.63 | -15.67 | 10.42 | 19.77 | 86.07 | 0.24 | 0.0 | -4.0 | 4.31 | 19.39 | 3.11 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.9 | 0.0 | 8.57 | 0 | 0 | 0 | 2.61 | 54.44 | 45.0 | 4.52 | 25.91 | 27.32 | 0.23 | 475.0 | 2200.0 | 2.84 | 64.16 | 56.91 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.25 | -17.09 | -51.13 | 6.7 | 11.67 | -10.67 | 0.75 | 10.29 | 7.14 | 0 | 0 | 0 | 6.48 | 21.12 | 10.2 | 0.62 | 31.91 | 14.81 | 4.71 | 25.94 | 27.3 | 20.28 | 22.68 | 17.65 | 8.7 | 19.34 | 62.62 | 0.24 | 0.0 | -4.0 | 3.61 | -6.23 | -21.01 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.9 | 8.57 | 19.5 | 0 | 0 | 0 | 1.69 | 38.52 | 12.67 | 3.59 | 20.47 | 16.56 | 0.04 | -86.67 | -88.24 | 1.73 | 13.82 | -5.98 | 0.00 | 0 | 0 |
| 22Q1 (10) | 3.92 | -21.44 | -33.78 | 6.0 | -3.23 | 11.11 | 0.68 | -12.82 | 33.33 | 0 | 0 | 0 | 5.35 | -8.08 | 6.15 | 0.47 | 56.67 | 161.11 | 3.74 | 6.55 | 10.32 | 16.53 | 5.09 | -0.89 | 7.29 | 26.56 | 34.5 | 0.24 | 0.0 | -4.0 | 3.85 | -2.28 | -19.46 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.75 | 0.0 | 10.06 | 0 | 0 | 0 | 1.22 | -41.9 | 27.08 | 2.98 | -22.6 | 16.86 | 0.3 | 150.0 | -23.08 | 1.52 | -31.53 | 12.59 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.99 | -8.78 | -7.76 | 6.2 | -12.68 | 31.91 | 0.78 | 39.29 | 52.94 | 0 | 0 | 0 | 5.82 | 4.3 | -5.37 | 0.3 | -36.17 | 100.0 | 3.51 | -22.69 | -7.63 | 15.73 | -21.54 | -14.05 | 5.76 | 2.86 | -3.84 | 0.24 | -4.0 | -7.69 | 3.94 | -5.74 | -21.36 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.75 | 0.0 | 10.06 | 0 | 0 | -100.0 | 2.1 | 16.67 | 25.75 | 3.85 | 8.45 | -0.77 | 0.12 | 1100.0 | -73.91 | 2.22 | 22.65 | 4.23 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.47 | -17.74 | -9.59 | 7.1 | -5.33 | -14.46 | 0.56 | -20.0 | -13.85 | 0 | 0 | 0 | 5.58 | -5.1 | 26.82 | 0.47 | -12.96 | 135.0 | 4.54 | 22.7 | 59.86 | 20.04 | 16.31 | 35.37 | 5.6 | 4.67 | -21.24 | 0.25 | 0.0 | -3.85 | 4.18 | -8.53 | -11.81 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.75 | 10.06 | 10.06 | 0 | 0 | -100.0 | 1.8 | 20.0 | 63.64 | 3.55 | 15.26 | 6.93 | 0.01 | -97.06 | -96.67 | 1.81 | -1.63 | 29.29 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.65 | 12.33 | 30.65 | 7.5 | 38.89 | 7.14 | 0.7 | 37.25 | -12.5 | 0 | 0 | 0 | 5.88 | 16.67 | 24.05 | 0.54 | 200.0 | 145.45 | 3.7 | 9.14 | 5.11 | 17.23 | 3.35 | 0 | 5.35 | -1.29 | -2.37 | 0.25 | 0.0 | -3.85 | 4.57 | -4.39 | 138.02 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.5 | 56.25 | 92.31 | 3.08 | 20.78 | 2.67 | 0.34 | -12.82 | 206.25 | 1.84 | 36.3 | 300.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.92 | 9.43 | -0.67 | 5.4 | 14.89 | 5.88 | 0.51 | 0.0 | -46.88 | 0 | 0 | 0 | 5.04 | -18.05 | -8.03 | 0.18 | 20.0 | -67.86 | 3.39 | -10.79 | -11.26 | 16.67 | -8.86 | 0 | 5.42 | -9.52 | 6.27 | 0.25 | -3.85 | -3.85 | 4.78 | -4.59 | 482.93 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.59 | 0.0 | 11.19 | 0 | -100.0 | -100.0 | 0.96 | -42.51 | -55.14 | 2.55 | -34.28 | -39.0 | 0.39 | -15.22 | 144.32 | 1.35 | -36.62 | 7.14 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.41 | -10.58 | 2.85 | 4.7 | -43.37 | 42.42 | 0.51 | -21.54 | -54.05 | 0 | 0 | 0 | 6.15 | 39.77 | 34.87 | 0.15 | -25.0 | 1400.0 | 3.8 | 33.8 | 32.4 | 18.30 | 23.56 | 0 | 5.99 | -15.75 | 8.91 | 0.26 | 0.0 | -3.7 | 5.01 | 5.7 | 377.14 | 0 | 0 | 0 | 8.94 | 0.0 | 0.0 | 1.59 | 0.0 | 11.19 | 0.63 | 0.0 | 3.28 | 1.67 | 51.82 | 5.03 | 3.88 | 16.87 | 7.18 | 0.46 | 53.33 | 173.02 | 2.13 | 52.14 | 121.88 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.05 | 18.86 | 0.0 | 8.3 | 18.57 | 0.0 | 0.65 | -18.75 | 0.0 | 0 | 0 | 0.0 | 4.4 | -7.17 | 0.0 | 0.2 | -9.09 | 0.0 | 2.84 | -19.32 | 0.0 | 14.81 | 0 | 0.0 | 7.11 | 29.74 | 0.0 | 0.26 | 0.0 | 0.0 | 4.74 | 146.88 | 0.0 | 0 | 0 | 0.0 | 8.94 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 1.1 | 41.03 | 0.0 | 3.32 | 10.67 | 0.0 | 0.3 | 193.75 | 0.0 | 1.4 | 204.35 | 0.0 | 0.00 | 0 | 0.0 |
