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) | 2.14 | 73.98 | 3.89 | -12.39 | 0.31 | -3.12 | 0 | 0 | 15.86 | -19.12 | 0 | 0 | 4.21 | 23.1 | 26.54 | 52.21 | 6.57 | -24.66 | 0.04 | 0.0 | 4.49 | -6.46 | 0 | 0 | 5.0 | 0.0 | 0.64 | 10.34 | 0 | 0 | 1.01 | -35.67 | 1.65 | -23.26 | 0 | 0 | 1.01 | -35.67 | 0.00 | 0 |
| 2022 (9) | 1.23 | -21.15 | 4.44 | -27.21 | 0.32 | 128.57 | 0 | 0 | 19.61 | -7.72 | 0.61 | -69.65 | 3.42 | -44.66 | 17.44 | -40.03 | 8.72 | 21.45 | 0.04 | 0.0 | 4.8 | 14.01 | 0 | 0 | 5.0 | 13.38 | 0.58 | 52.63 | 0 | 0 | 1.57 | -40.98 | 2.15 | -29.28 | 0 | 0 | 1.57 | -40.98 | 0.00 | 0 |
| 2021 (8) | 1.56 | 9.86 | 6.1 | 265.27 | 0.14 | -46.15 | 0 | 0 | 21.25 | 52.22 | 2.01 | 125.84 | 6.18 | 32.62 | 29.08 | -12.88 | 7.18 | 146.74 | 0.04 | 0.0 | 4.21 | -2.32 | 0 | 0 | 4.41 | 0.0 | 0.38 | 26.67 | 0 | 0 | 2.66 | 125.42 | 3.04 | 105.41 | 0 | 0 | 2.66 | 125.42 | 0.00 | 0 |
| 2020 (7) | 1.42 | 23.48 | 1.67 | -46.82 | 0.26 | -21.21 | 0 | 0 | 13.96 | 11.68 | 0.89 | 368.42 | 4.66 | 51.3 | 33.38 | 35.48 | 2.91 | -19.83 | 0.04 | 0.0 | 4.31 | 22.44 | 0 | 0 | 4.41 | 0.0 | 0.3 | 7.14 | 0 | 0 | 1.18 | 110.71 | 1.48 | 76.19 | 0 | 0 | 1.18 | 110.71 | 0.00 | 0 |
| 2019 (6) | 1.15 | 11.65 | 3.14 | -13.97 | 0.33 | -36.54 | 0 | 0 | 12.5 | -10.14 | 0.19 | -48.65 | 3.08 | -27.7 | 24.64 | -19.54 | 3.63 | 2.25 | 0.04 | 0.0 | 3.52 | -8.57 | 0 | 0 | 4.41 | 0.0 | 0.28 | 16.67 | 0 | 0 | 0.56 | -31.71 | 0.84 | -20.75 | 0 | 0 | 0.56 | -31.71 | 0.00 | 0 |
| 2018 (5) | 1.03 | -2.83 | 3.65 | 20.07 | 0.52 | -50.48 | 0 | 0 | 13.91 | 16.6 | 0.37 | -37.29 | 4.26 | 33.12 | 30.63 | 14.18 | 3.55 | 11.64 | 0.04 | 0.0 | 3.85 | 30.07 | 0 | 0 | 4.41 | 0.0 | 0.24 | 33.33 | 0 | 0 | 0.82 | -13.68 | 1.06 | -6.19 | 0 | 0 | 0.82 | -13.68 | 0.00 | 0 |
| 2017 (4) | 1.06 | -24.82 | 3.04 | -3.8 | 1.05 | 114.29 | 0 | 0 | 11.93 | 0.08 | 0.59 | -19.18 | 3.2 | 0.95 | 26.82 | 0.86 | 3.18 | 3.25 | 0.04 | 0.0 | 2.96 | -22.51 | 0 | 0 | 4.41 | 0.0 | 0.18 | 63.64 | 0 | 0 | 0.95 | 6.74 | 1.13 | 13.0 | 0 | 0 | 0.95 | 6.74 | 0.00 | 0 |
| 2016 (3) | 1.41 | -12.96 | 3.16 | 10.88 | 0.49 | -82.12 | 0 | 0 | 11.92 | -3.33 | 0.73 | 78.05 | 3.17 | 2.92 | 26.59 | 6.46 | 3.08 | 58.76 | 0.04 | 0.0 | 3.82 | 185.07 | 0 | 0 | 4.41 | 5.0 | 0.11 | 57.14 | 0 | 0 | 0.89 | 41.27 | 1.0 | 42.86 | 0 | 0 | 0.89 | 41.27 | 0.00 | 0 |
| 2015 (2) | 1.62 | -24.3 | 2.85 | -14.67 | 2.74 | 470.83 | 0 | 0 | 12.33 | -2.84 | 0.41 | -8.89 | 3.08 | -16.3 | 24.98 | -13.86 | 1.94 | 26.8 | 0.04 | 0.0 | 1.34 | -64.74 | 0 | 0 | 4.2 | 0.0 | 0.07 | 133.33 | 0 | 0 | 0.63 | 57.5 | 0.7 | 62.79 | 0 | 0 | 0.63 | 57.5 | 0.00 | 0 |
| 2014 (1) | 2.14 | 0 | 3.34 | 0 | 0.48 | 0 | 0 | 0 | 12.69 | 0 | 0.45 | 0 | 3.68 | 0 | 29.00 | 0 | 1.53 | 0 | 0.04 | 0 | 3.8 | 0 | 0 | 0 | 4.2 | 0 | 0.03 | 0 | 0 | 0 | 0.4 | 0 | 0.43 | 0 | 0 | 0 | 0.4 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 2.14 | -12.3 | 73.98 | 3.89 | 5.14 | -12.39 | 0.31 | 0.0 | -3.12 | 0 | 0 | 0 | 3.2 | -43.86 | -9.35 | -0.17 | -143.59 | -206.25 | 4.21 | -17.45 | 23.1 | 26.54 | -15.73 | 52.13 | 6.57 | 5.29 | -24.66 | 0.04 | 0.0 | 0.0 | 4.49 | -1.75 | -6.46 | 0 | 0 | 0 | 5.0 | 0.0 | 0.0 | 0.64 | 0.0 | 10.34 | 0 | 0 | 0 | 1.01 | -14.41 | -35.67 | 1.65 | -9.34 | -23.26 | 0 | 0 | 0 | 1.01 | -14.41 | -35.67 | 0.00 | 0 | 0 |
| 23Q3 (19) | 2.44 | 59.48 | -23.51 | 3.7 | 0.0 | -40.13 | 0.31 | 0.0 | -3.12 | 0 | 0 | 0 | 5.7 | 39.02 | 14.46 | 0.39 | 457.14 | 533.33 | 5.1 | 22.6 | 15.38 | 31.50 | 17.14 | 55.22 | 6.24 | -15.22 | -22.58 | 0.04 | 0.0 | 0.0 | 4.57 | -1.51 | -6.16 | 0 | 0 | 0 | 5.0 | 0.0 | 0.0 | 0.64 | 0.0 | 10.34 | 0 | 0 | 0 | 1.18 | 51.28 | -16.31 | 1.82 | 27.27 | -8.54 | 0 | 0 | 0 | 1.18 | 51.28 | -16.31 | 0.00 | 0 | 0 |
| 23Q2 (18) | 1.53 | 16.79 | -69.7 | 3.7 | -18.14 | -47.81 | 0.31 | 0.0 | -6.06 | 0 | 0 | 0 | 4.1 | 43.36 | -30.51 | 0.07 | 124.14 | 250.0 | 4.16 | 68.42 | -11.11 | 26.89 | 88.02 | 29.68 | 7.36 | -15.4 | -19.12 | 0.04 | 0.0 | 0.0 | 4.64 | -1.69 | -6.26 | 0 | 0 | 0 | 5.0 | 0.0 | 0.0 | 0.64 | 10.34 | 10.34 | 0 | 0 | 0 | 0.78 | -39.06 | -48.0 | 1.43 | -23.12 | -31.58 | 0 | 0 | 0 | 0.78 | -39.06 | -48.0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 1.31 | 6.5 | -71.95 | 4.52 | 1.8 | -31.83 | 0.31 | -3.12 | 121.43 | 0 | 0 | 0 | 2.86 | -18.98 | -44.89 | -0.29 | -281.25 | -155.77 | 2.47 | -27.78 | -48.97 | 14.30 | -18.03 | -35.67 | 8.7 | -0.23 | -3.55 | 0.04 | 0.0 | 0.0 | 4.72 | -1.67 | 12.92 | 0 | 0 | 0 | 5.0 | 0.0 | 0.0 | 0.58 | 0.0 | 52.63 | 0 | 0 | 0 | 1.28 | -18.47 | -59.75 | 1.86 | -13.49 | -47.9 | 0 | 0 | 0 | 1.28 | -18.47 | -59.75 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.23 | -61.44 | -21.15 | 4.44 | -28.16 | -27.21 | 0.32 | 0.0 | 128.57 | 0 | 0 | 0 | 3.53 | -29.12 | -38.18 | 0.16 | 277.78 | -71.93 | 3.42 | -22.62 | -44.66 | 17.45 | -14.02 | -40.0 | 8.72 | 8.19 | 21.45 | 0.04 | 0.0 | 0.0 | 4.8 | -1.44 | 14.01 | 0 | 0 | 0 | 5.0 | 0.0 | 13.38 | 0.58 | 0.0 | 52.63 | 0 | 0 | 0 | 1.57 | 11.35 | -40.98 | 2.15 | 8.04 | -29.28 | 0 | 0 | 0 | 1.57 | 11.35 | -40.98 | 0.00 | 0 | 0 |
| 22Q3 (15) | 3.19 | -36.83 | 132.85 | 6.18 | -12.83 | 29.02 | 0.32 | -3.03 | 77.78 | 0 | 0 | 0 | 4.98 | -15.59 | -13.69 | -0.09 | -550.0 | -116.07 | 4.42 | -5.56 | -21.91 | 20.29 | -2.13 | -29.22 | 8.06 | -11.43 | 55.0 | 0.04 | 0.0 | 0.0 | 4.87 | -1.62 | 16.51 | 0 | 0 | 0 | 5.0 | 0.0 | 13.38 | 0.58 | 0.0 | 52.63 | 0 | 0 | 0 | 1.41 | -6.0 | -32.86 | 1.99 | -4.78 | -19.76 | 0 | 0 | 0 | 1.41 | -6.0 | -32.86 | 0.00 | 0 | 0 |
| 22Q2 (14) | 5.05 | 8.14 | 250.69 | 7.09 | 6.94 | 106.71 | 0.33 | 135.71 | 73.68 | 0 | 0 | 0 | 5.9 | 13.68 | 15.69 | 0.02 | -96.15 | -96.55 | 4.68 | -3.31 | -13.97 | 20.74 | -6.73 | -32.08 | 9.1 | 0.89 | 116.15 | 0.04 | 0.0 | 0.0 | 4.95 | 18.42 | 17.3 | 0 | 0 | 0 | 5.0 | 0.0 | 13.38 | 0.58 | 52.63 | 93.33 | 0 | 0 | 0 | 1.5 | -52.83 | -27.54 | 2.09 | -41.46 | -11.44 | 0 | 0 | 0 | 1.5 | -52.83 | -27.54 | 0.00 | 0 | 0 |
| 22Q1 (13) | 4.67 | 199.36 | 203.25 | 6.63 | 8.69 | 153.05 | 0.14 | 0.0 | -39.13 | 0 | 0 | 0 | 5.19 | -9.11 | 11.13 | 0.52 | -8.77 | 73.33 | 4.84 | -21.68 | -9.36 | 22.23 | -23.55 | -22.39 | 9.02 | 25.63 | 201.67 | 0.04 | 0.0 | 0.0 | 4.18 | -0.71 | -1.88 | 0 | 0 | 0 | 5.0 | 13.38 | 13.38 | 0.38 | 0.0 | 26.67 | 0 | 0 | 0 | 3.18 | 19.55 | 114.86 | 3.57 | 17.43 | 100.56 | 0 | 0 | 0 | 3.18 | 19.55 | 114.86 | 0.00 | 0 | 0 |
| 21Q4 (12) | 1.56 | 13.87 | 9.86 | 6.1 | 27.35 | 265.27 | 0.14 | -22.22 | -46.15 | 0 | 0 | 0 | 5.71 | -1.04 | 35.95 | 0.57 | 1.79 | 7.55 | 6.18 | 9.19 | 32.62 | 29.08 | 1.43 | -12.82 | 7.18 | 38.08 | 146.74 | 0.04 | 0.0 | 0.0 | 4.21 | 0.72 | -2.32 | 0 | 0 | 0 | 4.41 | 0.0 | 0.0 | 0.38 | 0.0 | 26.67 | 0 | 0 | 0 | 2.66 | 26.67 | 125.42 | 3.04 | 22.58 | 105.41 | 0 | 0 | 0 | 2.66 | 26.67 | 125.42 | 0.00 | 0 | 0 |
| 21Q3 (11) | 1.37 | -4.86 | -11.04 | 4.79 | 39.65 | 84.23 | 0.18 | -5.26 | -40.0 | 0 | 0 | 0 | 5.77 | 13.14 | 49.87 | 0.56 | -3.45 | 69.7 | 5.66 | 4.04 | 37.71 | 28.67 | -6.08 | -31.84 | 5.2 | 23.52 | 108.0 | 0.04 | 0.0 | 0.0 | 4.18 | -0.95 | 24.78 | 0 | 0 | 0 | 4.41 | 0.0 | 0.0 | 0.38 | 26.67 | 26.67 | 0 | 0 | 0 | 2.1 | 1.45 | 208.82 | 2.48 | 5.08 | 153.06 | 0 | 0 | 0 | 2.1 | 1.45 | 208.82 | 0.00 | 0 | 0 |
| 21Q2 (10) | 1.44 | -6.49 | -30.43 | 3.43 | 30.92 | 47.21 | 0.19 | -17.39 | -42.42 | 0 | 0 | 0 | 5.1 | 9.21 | -13.85 | 0.58 | 93.33 | 1350.0 | 5.44 | 1.87 | 54.55 | 30.53 | 6.56 | -48.66 | 4.21 | 40.8 | 82.25 | 0.04 | 0.0 | 0.0 | 4.22 | -0.94 | 23.75 | 0 | 0 | 0 | 4.41 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 2.07 | 39.86 | 475.0 | 2.36 | 32.58 | 263.08 | 0 | 0 | 0 | 2.07 | 39.86 | 475.0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 1.54 | 8.45 | 0 | 2.62 | 56.89 | 0 | 0.23 | -11.54 | 0 | 0 | 0 | 0 | 4.67 | 11.19 | 0 | 0.3 | -43.4 | 0 | 5.34 | 14.59 | 0 | 28.65 | -14.12 | 0 | 2.99 | 2.75 | 0 | 0.04 | 0.0 | 0 | 4.26 | -1.16 | 0 | 0 | 0 | 0 | 4.41 | 0.0 | 0 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 1.48 | 25.42 | 0 | 1.78 | 20.27 | 0 | 0 | 0 | 0 | 1.48 | 25.42 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 1.42 | -7.79 | 0 | 1.67 | -35.77 | 0 | 0.26 | -13.33 | 0 | 0 | 0 | 0 | 4.2 | 9.09 | 0 | 0.53 | 60.61 | 0 | 4.66 | 13.38 | 0 | 33.36 | -20.71 | 0 | 2.91 | 16.4 | 0 | 0.04 | 0.0 | 0 | 4.31 | 28.66 | 0 | 0 | 0 | 0 | 4.41 | 0.0 | 0 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 1.18 | 73.53 | 0 | 1.48 | 51.02 | 0 | 0 | 0 | 0 | 1.18 | 73.53 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 1.54 | -25.6 | 0 | 2.6 | 11.59 | 0 | 0.3 | -9.09 | 0 | 0 | 0 | 0 | 3.85 | -34.97 | 0 | 0.33 | 725.0 | 0 | 4.11 | 16.76 | 0 | 42.07 | -29.25 | 0 | 2.5 | 8.23 | 0 | 0.04 | 0.0 | 0 | 3.35 | -1.76 | 0 | 0 | 0 | 0 | 4.41 | 0.0 | 0 | 0.3 | 0.0 | 0 | 0 | 0 | 0 | 0.68 | 88.89 | 0 | 0.98 | 50.77 | 0 | 0 | 0 | 0 | 0.68 | 88.89 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 2.07 | 0 | 0 | 2.33 | 0 | 0 | 0.33 | 0 | 0 | 0 | 0 | 0 | 5.92 | 0 | 0 | 0.04 | 0 | 0 | 3.52 | 0 | 0 | 59.46 | 0 | 0 | 2.31 | 0 | 0 | 0.04 | 0 | 0 | 3.41 | 0 | 0 | 0 | 0 | 0 | 4.41 | 0 | 0 | 0.3 | 0 | 0 | 0 | 0 | 0 | 0.36 | 0 | 0 | 0.65 | 0 | 0 | 0 | 0 | 0 | 0.36 | 0 | 0 | 0.00 | 0 | 0 |
