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) | 16.31 | 52.43 | 0.97 | -63.4 | 5.11 | 67.54 | 0 | 0 | 29.38 | -12.35 | 6.59 | 0 | 8.16 | -26.75 | 27.77 | -16.43 | 7.52 | -21.34 | 0 | 0 | 29.47 | 2.15 | 0.03 | 0.0 | 19.54 | 0.0 | 2.99 | 0.0 | 0 | 0 | 6.59 | 6490.0 | 9.58 | 210.03 | -0.06 | 0 | 6.53 | 1206.0 | 0.00 | 0 |
| 2022 (9) | 10.7 | -7.12 | 2.65 | 14.22 | 3.05 | -32.37 | 0 | 0 | 33.52 | -16.78 | -2.63 | 0 | 11.14 | 2.77 | 33.23 | 23.49 | 9.56 | -3.92 | 0 | 0 | 28.85 | 16.57 | 0.03 | 200.0 | 19.54 | 0.0 | 2.99 | 3.82 | 0 | 0 | 0.1 | -96.95 | 3.09 | -49.84 | 0.4 | 207.69 | 0.5 | -85.34 | 0.00 | 0 |
| 2021 (8) | 11.52 | -11.45 | 2.32 | -50.0 | 4.51 | 28.49 | 0 | 0 | 40.28 | -20.82 | 0.99 | -88.75 | 10.84 | -11.87 | 26.91 | 11.3 | 9.95 | -9.13 | 0 | 0 | 24.75 | 52.78 | 0.01 | 0.0 | 19.54 | 0.0 | 2.88 | 43.28 | 0 | 0 | 3.28 | -63.15 | 6.16 | -43.54 | 0.13 | -18.75 | 3.41 | -62.36 | 0.00 | 0 |
| 2020 (7) | 13.01 | 47.01 | 4.64 | -13.43 | 3.51 | 119.38 | 0 | 0 | 50.87 | 25.39 | 8.8 | 7233.33 | 12.3 | 4.33 | 24.18 | -16.8 | 10.95 | 15.87 | 0.01 | -50.0 | 16.2 | -3.63 | 0.01 | -50.0 | 19.54 | 0.0 | 2.01 | 0.5 | 0 | 0 | 8.9 | 3460.0 | 10.91 | 384.89 | 0.16 | -48.39 | 9.06 | 1517.86 | 0.00 | 0 |
| 2019 (6) | 8.85 | -11.41 | 5.36 | 0.56 | 1.6 | -53.89 | 0 | 0 | 40.57 | 14.8 | 0.12 | 0 | 11.79 | 21.17 | 29.06 | 5.55 | 9.45 | 9.88 | 0.02 | 0.0 | 16.81 | 31.64 | 0.02 | -60.0 | 19.54 | 0.0 | 2.0 | 0.0 | 0 | 0 | 0.25 | 150.0 | 2.25 | 7.14 | 0.31 | -51.56 | 0.56 | -24.32 | 0.00 | 0 |
| 2018 (5) | 9.99 | 13.52 | 5.33 | -8.73 | 3.47 | 508.77 | 0 | 0 | 35.34 | -5.1 | -0.16 | 0 | 9.73 | 6.46 | 27.53 | 12.18 | 8.6 | 3.99 | 0.02 | -33.33 | 12.77 | -2.74 | 0.05 | -44.44 | 19.54 | -0.86 | 2.0 | 5.82 | 0 | 0 | 0.1 | -90.74 | 2.1 | -29.29 | 0.64 | -28.09 | 0.74 | -62.44 | 0.06 | 7.69 |
| 2017 (4) | 8.8 | 17.8 | 5.84 | 34.56 | 0.57 | -49.11 | 0 | 0 | 37.24 | -9.19 | 1.14 | 0 | 9.14 | -14.5 | 24.54 | -5.84 | 8.27 | 10.12 | 0.03 | 50.0 | 13.13 | -15.4 | 0.09 | -10.0 | 19.71 | 0.0 | 1.89 | -41.85 | 0 | 0 | 1.08 | 0 | 2.97 | 57.14 | 0.89 | -9.18 | 1.97 | 0 | 0.05 | -7.53 |
| 2016 (3) | 7.47 | 6.87 | 4.34 | 40.45 | 1.12 | 64.71 | 0 | 0 | 41.01 | -8.36 | -4.43 | 0 | 10.69 | 2.1 | 26.07 | 11.41 | 7.51 | -21.36 | 0.02 | -77.78 | 15.52 | -11.97 | 0.1 | -62.96 | 19.71 | 0.0 | 3.25 | 1.25 | 0 | 0 | -1.36 | 0 | 1.89 | -72.65 | 0.98 | -44.63 | -0.38 | 0 | 0.06 | -32.97 |
| 2015 (2) | 6.99 | -26.19 | 3.09 | -52.68 | 0.68 | -54.97 | 0 | 0 | 44.75 | 2.61 | 0.41 | -31.67 | 10.47 | 17.51 | 23.40 | 14.51 | 9.55 | -1.65 | 0.09 | 0.0 | 17.63 | 2.92 | 0.27 | -35.71 | 19.71 | 0.0 | 3.21 | 1.9 | 0 | 0 | 3.7 | -9.76 | 6.91 | -4.69 | 1.77 | 1.72 | 5.47 | -6.34 | 0.08 | -23.73 |
| 2014 (1) | 9.47 | 139.14 | 6.53 | -5.64 | 1.51 | 132.31 | 0 | 0 | 43.61 | -1.62 | 0.6 | 87.5 | 8.91 | -19.0 | 20.43 | -17.66 | 9.71 | 3.3 | 0.09 | -18.18 | 17.13 | 5.16 | 0.42 | -27.59 | 19.71 | 0.0 | 3.15 | 0.96 | 0 | 0 | 4.1 | -0.49 | 7.25 | 0.14 | 1.74 | 27.94 | 5.84 | 6.57 | 0.11 | -11.78 |
| 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) | 14.73 | 22.14 | 50.46 | 1.9 | -2.56 | 1627.27 | 8.76 | 13.03 | 107.58 | 0 | 0 | 0 | 8.16 | 22.71 | 7.94 | -1.18 | -53.25 | -110.87 | 8.67 | 16.53 | -3.24 | 30.20 | 14.1 | 4.21 | 7.41 | -3.14 | -14.83 | 0 | 0 | 0 | 22.93 | -7.91 | -23.97 | 0.12 | -7.69 | 500.0 | 19.54 | 0.0 | 0.0 | 3.64 | 21.74 | 21.74 | 0 | 0 | 0 | 2.46 | -42.66 | -68.5 | 6.1 | -16.21 | -43.52 | 0.79 | 17.91 | 88.1 | 3.25 | -34.48 | -60.51 | 0.00 | 0 | 0 |
| 24Q2 (19) | 12.06 | -34.7 | -0.17 | 1.95 | 5.41 | -20.41 | 7.75 | 14.81 | 77.35 | 0 | 0 | 0 | 6.65 | -7.51 | -9.03 | -0.77 | 18.09 | 65.47 | 7.44 | -7.58 | -16.5 | 26.47 | -5.41 | -3.19 | 7.65 | 9.44 | -8.6 | 0 | 0 | 0 | 24.9 | -7.16 | -16.94 | 0.13 | 550.0 | 550.0 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 0 | 0 | 0 | 4.29 | -15.22 | 240.66 | 7.28 | -9.57 | 12233.33 | 0.67 | 39.58 | 737.5 | 4.96 | -10.47 | 267.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 18.47 | 13.24 | 59.64 | 1.85 | 90.72 | -32.73 | 6.75 | 32.09 | 68.33 | 0 | 0 | 0 | 7.19 | 7.15 | -7.94 | -0.94 | 16.81 | -2.17 | 8.05 | -1.35 | -20.22 | 27.98 | 0.78 | -10.84 | 6.99 | -7.05 | -21.2 | 0 | 0 | 0 | 26.82 | -8.99 | -7.1 | 0.02 | -33.33 | 0.0 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 0 | 0 | 0 | 5.06 | -23.22 | 717.07 | 8.05 | -15.97 | 270.97 | 0.48 | 900.0 | 23.08 | 5.54 | -15.16 | 1388.37 | 0.00 | 0 | 0 |
| 23Q4 (17) | 16.31 | 66.6 | 52.43 | 0.97 | 781.82 | -63.4 | 5.11 | 21.09 | 67.54 | 0 | 0 | 0 | 6.71 | -11.24 | -18.57 | -1.13 | -110.41 | 2.59 | 8.16 | -8.93 | -26.75 | 27.76 | -4.19 | -16.48 | 7.52 | -13.56 | -21.34 | 0 | 0 | 0 | 29.47 | -2.29 | 2.15 | 0.03 | 50.0 | 0.0 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 0 | 0 | 0 | 6.59 | -15.62 | 6490.0 | 9.58 | -11.3 | 210.03 | -0.06 | -114.29 | -115.0 | 6.53 | -20.66 | 1206.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.79 | -18.96 | -15.68 | 0.11 | -95.51 | -95.9 | 4.22 | -3.43 | -3.21 | 0 | 0 | 0 | 7.56 | 3.42 | -18.09 | 10.86 | 587.0 | 2074.55 | 8.96 | 0.56 | -15.15 | 28.98 | 5.99 | -3.49 | 8.7 | 3.94 | -13.69 | 0 | 0 | 0 | 30.16 | 0.6 | 12.29 | 0.02 | 0.0 | -33.33 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 0 | 0 | 0 | 7.81 | 356.07 | 603.6 | 10.8 | 18100.0 | 163.41 | 0.42 | 425.0 | -22.22 | 8.23 | 377.1 | 398.79 | 0.00 | 0 | 0 |
| 23Q2 (15) | 12.08 | 4.41 | -0.9 | 2.45 | -10.91 | -7.89 | 4.37 | 8.98 | 9.8 | 0 | 0 | 0 | 7.31 | -6.4 | 6.4 | -2.23 | -142.39 | -185.9 | 8.91 | -11.69 | 3.12 | 27.34 | -12.89 | 12.78 | 8.37 | -5.64 | -14.5 | 0 | 0 | 0 | 29.98 | 3.84 | 13.65 | 0.02 | 0.0 | -33.33 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 0 | 0 | 0 | -3.05 | -271.95 | -283.73 | -0.06 | -102.76 | -101.29 | 0.08 | -79.49 | -80.95 | -2.97 | -590.7 | -242.79 | 0.00 | 0 | 0 |
| 23Q1 (14) | 11.57 | 8.13 | -10.24 | 2.75 | 3.77 | 1.48 | 4.01 | 31.48 | -14.5 | 0 | 0 | 0 | 7.81 | -5.22 | -14.83 | -0.92 | 20.69 | -557.14 | 10.09 | -9.43 | 4.99 | 31.38 | -5.59 | 27.63 | 8.87 | -7.22 | -6.34 | 0 | 0 | 0 | 28.87 | 0.07 | 14.7 | 0.02 | -33.33 | -33.33 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 3.82 | 0 | 0 | 0 | -0.82 | -920.0 | -132.16 | 2.17 | -29.77 | -60.04 | 0.39 | -2.5 | -37.1 | -0.43 | -186.0 | -113.56 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.7 | -7.84 | -7.12 | 2.65 | -1.12 | 14.22 | 3.05 | -30.05 | -32.37 | 0 | 0 | 0 | 8.24 | -10.73 | -16.77 | -1.16 | -110.91 | -3766.67 | 11.14 | 5.49 | 2.77 | 33.24 | 10.72 | 23.53 | 9.56 | -5.16 | -3.92 | 0 | 0 | 0 | 28.85 | 7.41 | 16.57 | 0.03 | 0.0 | 200.0 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 3.82 | 0 | 0 | 0 | 0.1 | -90.99 | -96.95 | 3.09 | -24.63 | -49.84 | 0.4 | -25.93 | 207.69 | 0.5 | -69.7 | -85.34 | 0.00 | 0 | 0 |
| 22Q3 (12) | 11.61 | -4.76 | -8.29 | 2.68 | 0.75 | 13.56 | 4.36 | 9.55 | 33.74 | 0 | 0 | 0 | 9.23 | 34.35 | -4.85 | -0.55 | 29.49 | -292.86 | 10.56 | 22.22 | 8.98 | 30.03 | 23.86 | 31.82 | 10.08 | 2.96 | -0.69 | 0 | 0 | 0 | 26.86 | 1.82 | 5.21 | 0.03 | 0.0 | 200.0 | 19.54 | 0.0 | 0.0 | 2.99 | 0.0 | 3.82 | 0 | 0 | 0 | 1.11 | -33.13 | -65.09 | 4.1 | -11.83 | -32.34 | 0.54 | 28.57 | 1700.0 | 1.65 | -20.67 | -48.6 | 0.00 | 0 | 0 |
| 22Q2 (11) | 12.19 | -5.43 | 3.83 | 2.66 | -1.85 | 1.53 | 3.98 | -15.14 | 85.12 | 0 | 0 | 0 | 6.87 | -25.08 | -33.37 | -0.78 | -457.14 | -201.3 | 8.64 | -10.09 | -14.71 | 24.24 | -1.42 | 12.07 | 9.79 | 3.38 | -5.04 | 0 | 0 | 0 | 26.38 | 4.81 | 24.91 | 0.03 | 0.0 | 200.0 | 19.54 | 0.0 | 0.0 | 2.99 | 3.82 | 48.76 | 0 | 0 | 0 | 1.66 | -34.9 | -60.38 | 4.65 | -14.36 | -25.12 | 0.42 | -32.26 | 950.0 | 2.08 | -34.38 | -50.83 | 0.00 | 0 | 0 |
| 22Q1 (10) | 12.89 | 11.89 | 1.74 | 2.71 | 16.81 | -17.63 | 4.69 | 3.99 | 134.5 | 0 | 0 | 0 | 9.17 | -7.37 | -11.57 | -0.14 | -366.67 | -135.9 | 9.61 | -11.35 | -7.51 | 24.59 | -8.62 | 17.3 | 9.47 | -4.82 | -14.14 | 0 | 0 | -100.0 | 25.17 | 1.7 | 27.7 | 0.03 | 200.0 | 200.0 | 19.54 | 0.0 | 0.0 | 2.88 | 0.0 | 43.28 | 0 | 0 | 0 | 2.55 | -22.26 | -25.44 | 5.43 | -11.85 | -0.18 | 0.62 | 376.92 | 244.44 | 3.17 | -7.04 | -11.94 | 0.00 | 0 | 0 |
| 21Q4 (9) | 11.52 | -9.0 | -11.45 | 2.32 | -1.69 | -50.0 | 4.51 | 38.34 | 28.49 | 0 | 0 | 0 | 9.9 | 2.06 | -18.59 | -0.03 | 78.57 | -101.55 | 10.84 | 11.87 | -11.87 | 26.91 | 18.14 | 11.32 | 9.95 | -1.97 | -9.13 | 0 | 0 | -100.0 | 24.75 | -3.06 | 52.78 | 0.01 | 0.0 | 0.0 | 19.54 | 0.0 | 0.0 | 2.88 | 0.0 | 43.28 | 0 | 0 | 0 | 3.28 | 3.14 | -63.15 | 6.16 | 1.65 | -43.54 | 0.13 | 333.33 | -18.75 | 3.41 | 6.23 | -62.36 | 0.00 | 0 | 0 |
| 21Q3 (8) | 12.66 | 7.84 | -14.52 | 2.36 | -9.92 | -54.26 | 3.26 | 51.63 | -32.78 | 0 | 0 | 0 | 9.7 | -5.92 | -30.66 | -0.14 | -118.18 | -103.32 | 9.69 | -4.34 | -15.07 | 22.78 | 5.3 | -1.58 | 10.15 | -1.55 | 1.1 | 0 | 0 | -100.0 | 25.53 | 20.88 | 77.29 | 0.01 | 0.0 | 0.0 | 19.54 | 0.0 | 0.0 | 2.88 | 43.28 | 43.28 | 0 | 0 | 0 | 3.18 | -24.11 | -55.21 | 6.06 | -2.42 | -33.48 | 0.03 | -25.0 | -88.0 | 3.21 | -24.11 | -56.33 | 0.00 | 0 | 0 |
| 21Q2 (7) | 11.74 | -7.34 | -5.55 | 2.62 | -20.36 | -47.6 | 2.15 | 7.5 | 0 | 0 | 0 | 0 | 10.31 | -0.58 | -20.94 | 0.77 | 97.44 | -59.26 | 10.13 | -2.5 | -12.45 | 21.63 | 3.18 | 0 | 10.31 | -6.53 | 4.46 | 0 | -100.0 | -100.0 | 21.12 | 7.15 | 16.62 | 0.01 | 0.0 | 0.0 | 19.54 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 0 | 0 | 0 | 4.19 | 22.51 | 45.49 | 6.21 | 14.15 | 26.99 | 0.04 | -77.78 | -33.33 | 4.23 | 17.5 | 43.88 | 0.00 | 0 | 0 |
| 21Q1 (6) | 12.67 | -2.61 | 38.62 | 3.29 | -29.09 | -39.63 | 2.0 | -43.02 | 15.61 | 0 | 0 | 0 | 10.37 | -14.72 | -11.29 | 0.39 | -79.9 | -47.3 | 10.39 | -15.53 | -21.11 | 20.96 | -13.28 | 0 | 11.03 | 0.73 | 31.0 | 0.01 | 0.0 | -50.0 | 19.71 | 21.67 | 13.93 | 0.01 | 0.0 | -50.0 | 19.54 | 0.0 | 0.0 | 2.01 | 0.0 | 0.5 | 0 | 0 | 0 | 3.42 | -61.57 | 242.0 | 5.44 | -50.14 | 81.33 | 0.18 | 12.5 | -18.18 | 3.6 | -60.26 | 195.08 | 0.00 | 0 | 0 |
| 20Q4 (5) | 13.01 | -12.15 | 47.01 | 4.64 | -10.08 | -13.43 | 3.51 | -27.63 | 119.38 | 0 | 0 | 0 | 12.16 | -13.08 | 14.93 | 1.94 | -54.03 | 525.81 | 12.3 | 7.8 | 4.33 | 24.17 | 4.45 | 0 | 10.95 | 9.06 | 15.87 | 0.01 | -50.0 | -50.0 | 16.2 | 12.5 | -3.63 | 0.01 | 0.0 | -50.0 | 19.54 | 0.0 | 0.0 | 2.01 | 0.0 | 0.5 | 0 | 0 | 0 | 8.9 | 25.35 | 3460.0 | 10.91 | 19.76 | 384.89 | 0.16 | -36.0 | -48.39 | 9.06 | 23.27 | 1517.86 | 0.00 | 0 | 0 |
| 20Q3 (4) | 14.81 | 19.15 | 0.0 | 5.16 | 3.2 | 0.0 | 4.85 | 0 | 0.0 | 0 | 0 | 0.0 | 13.99 | 7.29 | 0.0 | 4.22 | 123.28 | 0.0 | 11.41 | -1.38 | 0.0 | 23.14 | 0 | 0.0 | 10.04 | 1.72 | 0.0 | 0.02 | 0.0 | 0.0 | 14.4 | -20.49 | 0.0 | 0.01 | 0.0 | 0.0 | 19.54 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.1 | 146.53 | 0.0 | 9.11 | 86.3 | 0.0 | 0.25 | 316.67 | 0.0 | 7.35 | 150.0 | 0.0 | 0.00 | 0 | 0.0 |
