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) | 6.78 | 323.75 | 5.28 | 25.12 | 48.46 | 484500.0 | 0 | 0 | 52.35 | 161.36 | 17.23 | 167.55 | 1.44 | -85.19 | 2.75 | -94.33 | 156.66 | 10.01 | 5.05 | 10.02 | 22.52 | -73.35 | 0.02 | 100.0 | 36.62 | 0.0 | 7.07 | 10.12 | 0 | 0 | 18.2 | 143.64 | 25.27 | 81.8 | 0.1 | 233.33 | 18.3 | 144.0 | 0.00 | 0 |
| 2022 (9) | 1.6 | -24.53 | 4.22 | -7.46 | 0.01 | -98.77 | 0 | 0 | 20.03 | -41.94 | 6.44 | 25.05 | 9.72 | 4318.18 | 48.53 | 7509.95 | 142.41 | 10.61 | 4.59 | -26.32 | 84.49 | 24.01 | 0.01 | 0.0 | 36.62 | 0.0 | 6.42 | 8.63 | 0 | 0 | 7.47 | 25.76 | 13.9 | 17.3 | 0.03 | -62.5 | 7.5 | 24.58 | 0.00 | 0 |
| 2021 (8) | 2.12 | 94.5 | 4.56 | 128.0 | 0.81 | -95.86 | 0 | 0 | 34.5 | 54.64 | 5.15 | 568.83 | 0.22 | -43.59 | 0.64 | -63.52 | 128.75 | 7.7 | 6.23 | 23.12 | 68.13 | 69.06 | 0.01 | 0 | 36.62 | 0.0 | 5.91 | 1.37 | 0 | 0 | 5.94 | 120.0 | 11.85 | 38.92 | 0.08 | 14.29 | 6.02 | 117.33 | 0.00 | 0 |
| 2020 (7) | 1.09 | 28.24 | 2.0 | -33.33 | 19.58 | 108.52 | 0 | 0 | 22.31 | 220.55 | 0.77 | -23.0 | 0.39 | 25.81 | 1.75 | -60.75 | 119.54 | 9.57 | 5.06 | 1.0 | 40.3 | -17.69 | 0 | 0 | 36.62 | 19.83 | 5.83 | 1.75 | 0 | 0 | 2.7 | -47.16 | 8.53 | -21.31 | 0.07 | 75.0 | 2.77 | -46.21 | 0.00 | 0 |
| 2019 (6) | 0.85 | -31.45 | 3.0 | 4.9 | 9.39 | -62.75 | 0 | 0 | 6.96 | -26.35 | 1.0 | -17.36 | 0.31 | 158.33 | 4.45 | 250.75 | 109.1 | 13.71 | 5.01 | -0.99 | 48.96 | 166.67 | 0 | 0 | 30.56 | 1.26 | 5.73 | 2.14 | 0 | 0 | 5.11 | -29.42 | 10.84 | -15.71 | 0.04 | 100.0 | 5.15 | -29.06 | 0.00 | 0 |
| 2018 (5) | 1.24 | -49.18 | 2.86 | 97.24 | 25.21 | 363.42 | 0 | 0 | 9.45 | -67.76 | 1.21 | -78.43 | 0.12 | -45.45 | 1.27 | 69.18 | 95.95 | 3.08 | 5.06 | -0.98 | 18.36 | -47.5 | 0 | 0 | 30.18 | 0.5 | 5.61 | 11.09 | 0 | 0 | 7.24 | -39.21 | 12.86 | -24.17 | 0.02 | -50.0 | 7.26 | -39.25 | 0.00 | 0 |
| 2017 (4) | 2.44 | -26.06 | 1.45 | -79.11 | 5.44 | -58.06 | 0 | 0 | 29.31 | -44.82 | 5.61 | 1.81 | 0.22 | 46.67 | 0.75 | 165.81 | 93.08 | -14.22 | 5.11 | 5.36 | 34.97 | 11.33 | 0.01 | 0.0 | 30.03 | 11.68 | 5.05 | 12.22 | 0 | 0 | 11.91 | -2.62 | 16.96 | 1.37 | 0.04 | -20.0 | 11.95 | -2.69 | 0.00 | 0 |
| 2016 (3) | 3.3 | -36.78 | 6.94 | -53.76 | 12.97 | 342.66 | 0 | 0 | 53.12 | 152.35 | 5.51 | -2.13 | 0.15 | 87.5 | 0.28 | -25.7 | 108.51 | -18.35 | 4.85 | 111.79 | 31.41 | -44.3 | 0.01 | 0.0 | 26.89 | 10.2 | 4.5 | 14.21 | 0 | 0 | 12.23 | 0.58 | 16.73 | 3.98 | 0.05 | 0.0 | 12.28 | 0.57 | 0.00 | 0 |
| 2015 (2) | 5.22 | 127.95 | 15.01 | -36.26 | 2.93 | -76.98 | 0 | 0 | 21.05 | 44.57 | 5.63 | 35.66 | 0.08 | -71.43 | 0.38 | -80.24 | 132.89 | 9.78 | 2.29 | -0.43 | 56.39 | 37.4 | 0.01 | 0 | 24.4 | 13.97 | 3.94 | 11.93 | 0 | 0 | 12.16 | 6.2 | 16.09 | 7.48 | 0.05 | -37.5 | 12.21 | 5.9 | 0.00 | 0 |
| 2014 (1) | 2.29 | -21.31 | 23.55 | 84.42 | 12.73 | 506.19 | 0 | 0 | 14.56 | -63.57 | 4.15 | -68.13 | 0.28 | 40.0 | 1.92 | 284.33 | 121.05 | 19.6 | 2.3 | -0.43 | 41.04 | -5.02 | 0 | 0 | 21.41 | 2.1 | 3.52 | 58.56 | 0 | 0 | 11.45 | -33.28 | 14.97 | -22.76 | 0.08 | 0 | 11.53 | -32.81 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 6.78 | 115.92 | 323.75 | 5.28 | 0.0 | 25.12 | 48.46 | -29.68 | 484500.0 | 0 | 0 | 0 | 42.22 | 1302.66 | 199.65 | 14.62 | 3747.37 | 202.07 | 1.44 | 1500.0 | -85.19 | 2.75 | 640.25 | -94.33 | 156.66 | -10.07 | 10.01 | 5.05 | -0.39 | 10.02 | 22.52 | -12.92 | -73.35 | 0.02 | 0.0 | 100.0 | 36.62 | 0.0 | 0.0 | 7.07 | 0.0 | 10.12 | 0 | 0 | 0 | 18.2 | 408.38 | 143.64 | 25.27 | 137.28 | 81.8 | 0.1 | 233.33 | 233.33 | 18.3 | 406.93 | 144.0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 3.14 | -15.14 | 134.33 | 5.28 | 120.92 | -9.28 | 68.91 | 20.96 | 689000.0 | 0 | 0 | 0 | 3.01 | 22.36 | 49.75 | 0.38 | -47.22 | -22.45 | 0.09 | -66.67 | -10.0 | 0.37 | -68.04 | -68.82 | 174.21 | 13.92 | 22.62 | 5.07 | 4.75 | 10.7 | 25.86 | -14.65 | -67.78 | 0.02 | 0.0 | 100.0 | 36.62 | 0.0 | 0.0 | 7.07 | 0.0 | 10.12 | 0 | 0 | 0 | 3.58 | 11.88 | 36.12 | 10.65 | 3.7 | 17.68 | 0.03 | 0.0 | 50.0 | 3.61 | 11.76 | 36.23 | 0.00 | 0 | 0 |
| 23Q2 (18) | 3.7 | 3.93 | 109.04 | 2.39 | -53.5 | -30.72 | 56.97 | 569600.0 | 569600.0 | 0 | 0 | 0 | 2.46 | -47.21 | 23.62 | 0.72 | -52.63 | -34.55 | 0.27 | -59.09 | -62.5 | 1.16 | -59.92 | -59.92 | 152.92 | 5.05 | 11.04 | 4.84 | -1.63 | -6.2 | 30.3 | -62.27 | -59.75 | 0.02 | 100.0 | 100.0 | 36.62 | 0.0 | 0.0 | 7.07 | 10.12 | 10.12 | 0 | 0 | 0 | 3.2 | -64.4 | 49.53 | 10.27 | -33.4 | 19.84 | 0.03 | 0.0 | -57.14 | 3.23 | -64.19 | 46.15 | 0.00 | 0 | 0 |
| 23Q1 (17) | 3.56 | 122.5 | 140.54 | 5.14 | 21.8 | 12.97 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 4.66 | -66.93 | 140.21 | 1.52 | -68.6 | 15100.0 | 0.66 | -93.21 | 112.9 | 2.90 | -94.02 | 207.24 | 145.57 | 2.22 | 10.09 | 4.92 | 7.19 | -19.61 | 80.31 | -4.95 | 10.09 | 0.01 | 0.0 | 0.0 | 36.62 | 0.0 | 0.0 | 6.42 | 0.0 | 8.63 | 0 | 0 | 0 | 8.99 | 20.35 | 51.09 | 15.42 | 10.94 | 30.02 | 0.03 | 0.0 | -57.14 | 9.02 | 20.27 | 49.83 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.6 | 19.4 | -24.53 | 4.22 | -27.49 | -7.46 | 0.01 | 0.0 | -98.77 | 0 | 0 | 0 | 14.09 | 601.0 | 475.1 | 4.84 | 887.76 | 9780.0 | 9.72 | 9620.0 | 4318.18 | 48.53 | 3971.43 | 7509.95 | 142.41 | 0.24 | 10.61 | 4.59 | 0.22 | -26.32 | 84.49 | 5.26 | 24.01 | 0.01 | 0.0 | 0.0 | 36.62 | 0.0 | 0.0 | 6.42 | 0.0 | 8.63 | 0 | 0 | 0 | 7.47 | 184.03 | 25.76 | 13.9 | 53.59 | 17.3 | 0.03 | 50.0 | -62.5 | 7.5 | 183.02 | 24.58 | 0.00 | 0 | 0 |
| 22Q3 (15) | 1.34 | -24.29 | -50.0 | 5.82 | 68.7 | 170.7 | 0.01 | 0.0 | -97.83 | 0 | 0 | 0 | 2.01 | 1.01 | -89.1 | 0.49 | -55.45 | -84.19 | 0.1 | -86.11 | -87.18 | 1.19 | -58.91 | -44.84 | 142.07 | 3.17 | 14.0 | 4.58 | -11.24 | -26.84 | 80.27 | 6.63 | 22.81 | 0.01 | 0.0 | 0.0 | 36.62 | 0.0 | 0.0 | 6.42 | 0.0 | 8.63 | 0 | 0 | 0 | 2.63 | 22.9 | -56.09 | 9.05 | 5.6 | -23.95 | 0.02 | -71.43 | -71.43 | 2.65 | 19.91 | -56.27 | 0.00 | 0 | 0 |
| 22Q2 (14) | 1.77 | 19.59 | 118.52 | 3.45 | -24.18 | 130.0 | 0.01 | 0.0 | -99.93 | 0 | 0 | 0 | 1.99 | 2.58 | -80.1 | 1.1 | 10900.0 | -33.33 | 0.72 | 132.26 | -24.21 | 2.90 | 207.21 | -5.19 | 137.71 | 4.14 | 5.03 | 5.16 | -15.69 | -16.91 | 75.28 | 3.19 | 33.43 | 0.01 | 0.0 | 0 | 36.62 | 0.0 | 0.0 | 6.42 | 8.63 | 8.63 | 0 | 0 | 0 | 2.14 | -64.03 | -25.95 | 8.57 | -27.74 | -2.61 | 0.07 | 0.0 | 16.67 | 2.21 | -63.29 | -25.08 | 0.00 | 0 | 0 |
| 22Q1 (13) | 1.48 | -30.19 | 45.1 | 4.55 | -0.22 | 102.22 | 0.01 | -98.77 | -99.95 | 0 | 0 | 0 | 1.94 | -20.82 | -46.26 | 0.01 | 120.0 | -97.78 | 0.31 | 40.91 | -6.06 | 0.94 | 48.08 | -28.75 | 132.23 | 2.7 | 3.78 | 6.12 | -1.77 | -1.92 | 72.95 | 7.07 | 52.01 | 0.01 | 0.0 | 0 | 36.62 | 0.0 | 0.0 | 5.91 | 0.0 | 1.37 | 0 | 0 | 0 | 5.95 | 0.17 | 88.89 | 11.86 | 0.08 | 32.07 | 0.07 | -12.5 | 0.0 | 6.02 | 0.0 | 86.96 | 0.00 | 0 | 0 |
| 21Q4 (12) | 2.12 | -20.9 | 94.5 | 4.56 | 112.09 | 128.0 | 0.81 | 76.09 | -95.86 | 0 | 0 | 0 | 2.45 | -86.71 | -39.51 | -0.05 | -101.61 | -118.52 | 0.22 | -71.79 | -43.59 | 0.64 | -70.49 | -63.52 | 128.75 | 3.31 | 7.7 | 6.23 | -0.48 | 23.12 | 68.13 | 4.24 | 69.06 | 0.01 | 0.0 | 0 | 36.62 | 0.0 | 0.0 | 5.91 | 0.0 | 1.37 | 0 | 0 | 0 | 5.94 | -0.83 | 120.0 | 11.85 | -0.42 | 38.92 | 0.08 | 14.29 | 14.29 | 6.02 | -0.66 | 117.33 | 0.00 | 0 | 0 |
| 21Q3 (11) | 2.68 | 230.86 | 53.14 | 2.15 | 43.33 | 2.38 | 0.46 | -96.8 | -98.04 | 0 | 0 | 0 | 18.44 | 84.4 | 37.71 | 3.1 | 87.88 | 588.89 | 0.78 | -17.89 | -10.34 | 2.16 | -29.38 | -48.67 | 124.62 | -4.95 | 11.63 | 6.26 | 0.81 | 22.03 | 65.36 | 15.85 | 63.65 | 0.01 | 0 | 0.0 | 36.62 | 0.0 | 13.37 | 5.91 | 0.0 | 1.37 | 0 | 0 | 0 | 5.99 | 107.27 | 146.5 | 11.9 | 35.23 | 44.07 | 0.07 | 16.67 | 600.0 | 6.06 | 105.42 | 148.36 | 0.00 | 0 | 0 |
| 21Q2 (10) | 0.81 | -20.59 | -41.3 | 1.5 | -33.33 | -14.29 | 14.37 | -26.65 | -1.1 | 0 | 0 | 0 | 10.0 | 177.01 | 159.74 | 1.65 | 266.67 | 870.59 | 0.95 | 187.88 | 295.83 | 3.06 | 130.86 | 11.8 | 131.11 | 2.9 | 16.2 | 6.21 | -0.48 | 22.24 | 56.42 | 17.57 | 19.16 | 0 | 0 | 0 | 36.62 | 0.0 | 18.47 | 5.91 | 1.37 | 1.37 | 0 | 0 | 0 | 2.89 | -8.25 | 46.7 | 8.8 | -2.0 | 12.68 | 0.06 | -14.29 | 500.0 | 2.95 | -8.39 | 48.99 | 0.00 | 0 | 0 |
| 21Q1 (9) | 1.02 | -6.42 | -8.11 | 2.25 | 12.5 | -10.0 | 19.59 | 0.05 | 113.17 | 0 | 0 | 0 | 3.61 | -10.86 | 253.92 | 0.45 | 66.67 | 475.0 | 0.33 | -15.38 | 725.0 | 1.33 | -24.19 | 111.39 | 127.41 | 6.58 | 13.37 | 6.24 | 23.32 | 25.05 | 47.99 | 19.08 | -8.05 | 0 | 0 | -100.0 | 36.62 | 0.0 | 19.01 | 5.83 | 0.0 | 1.75 | 0 | 0 | 0 | 3.15 | 16.67 | -36.75 | 8.98 | 5.28 | -16.23 | 0.07 | 0.0 | 0 | 3.22 | 16.25 | -35.34 | 0.00 | 0 | 0 |
| 20Q4 (8) | 1.09 | -37.71 | 28.24 | 2.0 | -4.76 | -33.33 | 19.58 | -16.68 | 108.52 | 0 | 0 | 0 | 4.05 | -69.75 | 68.05 | 0.27 | -40.0 | 437.5 | 0.39 | -55.17 | 25.81 | 1.75 | -58.47 | -60.75 | 119.54 | 7.08 | 9.57 | 5.06 | -1.36 | 1.0 | 40.3 | 0.9 | -17.69 | 0 | -100.0 | 0 | 36.62 | 13.37 | 19.83 | 5.83 | 0.0 | 1.75 | 0 | 0 | 0 | 2.7 | 11.11 | -47.16 | 8.53 | 3.27 | -21.31 | 0.07 | 600.0 | 75.0 | 2.77 | 13.52 | -46.21 | 0.00 | 0 | 0 |
| 20Q3 (7) | 1.75 | 26.81 | 82.29 | 2.1 | 20.0 | -16.0 | 23.5 | 61.73 | 178.11 | 0 | 0 | 0 | 13.39 | 247.79 | 798.66 | 0.45 | 164.71 | -68.75 | 0.87 | 262.5 | 210.71 | 4.21 | 53.8 | 0 | 111.64 | -1.05 | 9.27 | 5.13 | 0.98 | 2.19 | 39.94 | -15.65 | -8.65 | 0.01 | 0 | 0.0 | 32.3 | 4.5 | 6.57 | 5.83 | 0.0 | 1.75 | 0 | 0 | 0 | 2.43 | 23.35 | -53.09 | 8.26 | 5.76 | -24.36 | 0.01 | 0.0 | 0.0 | 2.44 | 23.23 | -52.99 | 0.00 | 0 | 0 |
| 20Q2 (6) | 1.38 | 24.32 | 48.39 | 1.75 | -30.0 | -8.85 | 14.53 | 58.11 | -23.16 | 0 | 0 | 0 | 3.85 | 277.45 | 163.7 | 0.17 | 241.67 | 156.67 | 0.24 | 500.0 | 242.86 | 2.74 | 336.49 | 0 | 112.83 | 0.4 | 10.99 | 5.08 | 1.8 | 0.99 | 47.35 | -9.27 | 47.6 | 0 | -100.0 | 0 | 30.91 | 0.45 | 2.32 | 5.83 | 1.75 | 1.75 | 0 | 0 | 0 | 1.97 | -60.44 | -47.47 | 7.81 | -27.15 | -17.62 | 0.01 | 0 | -50.0 | 1.98 | -60.24 | -47.48 | 0.00 | 0 | 0 |
| 20Q1 (5) | 1.11 | 30.59 | 30.59 | 2.5 | -16.67 | 6.38 | 9.19 | -2.13 | -64.59 | 0 | 0 | 0 | 1.02 | -57.68 | -36.25 | -0.12 | -50.0 | -140.0 | 0.04 | -87.1 | -85.19 | 0.63 | -85.92 | 0 | 112.38 | 3.01 | 14.91 | 4.99 | -0.4 | -1.19 | 52.19 | 6.6 | 151.52 | 0.01 | 0 | 0 | 30.77 | 0.69 | 1.85 | 5.73 | 0.0 | 2.14 | 0 | 0 | 0 | 4.98 | -2.54 | -30.74 | 10.72 | -1.11 | -16.25 | 0 | -100.0 | -100.0 | 4.98 | -3.3 | -30.93 | 0.00 | 0 | 0 |
| 19Q4 (4) | 0.85 | -11.46 | 0.0 | 3.0 | 20.0 | 0.0 | 9.39 | 11.12 | 0.0 | 0 | 0 | 0.0 | 2.41 | 61.74 | 0.0 | -0.08 | -105.56 | 0.0 | 0.31 | 10.71 | 0.0 | 4.45 | 0 | 0.0 | 109.1 | 6.78 | 0.0 | 5.01 | -0.2 | 0.0 | 48.96 | 11.99 | 0.0 | 0 | -100.0 | 0.0 | 30.56 | 0.82 | 0.0 | 5.73 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.11 | -1.35 | 0.0 | 10.84 | -0.73 | 0.0 | 0.04 | 300.0 | 0.0 | 5.15 | -0.77 | 0.0 | 0.00 | 0 | 0.0 |
