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) | 7.49 | -13.91 | 14.93 | 91.17 | 20.25 | 3581.82 | 0 | 0 | 8.64 | 7.73 | 5.74 | 41.03 | 0.16 | -5.88 | 1.85 | -12.64 | 0.4 | -50.0 | 93.51 | 2.3 | 7.35 | -79.47 | 0 | 0 | 20.34 | 0.0 | 3.08 | 15.36 | 24.95 | 0.0 | 19.95 | 22.84 | 47.98 | 9.37 | 4.62 | 6.94 | 24.57 | 19.5 | 0.00 | -6.94 |
| 2022 (9) | 8.7 | -8.32 | 7.81 | 162.96 | 0.55 | 44.74 | 0 | 0 | 8.02 | 14.9 | 4.07 | -11.14 | 0.17 | 13.33 | 2.12 | -1.36 | 0.8 | -59.18 | 91.41 | 0.91 | 35.8 | -1.51 | 0 | 0 | 20.34 | 0.0 | 2.67 | 20.27 | 24.95 | 0.0 | 16.24 | 12.23 | 43.87 | 5.36 | 4.32 | 27.43 | 20.56 | 15.12 | 0.00 | -52.22 |
| 2021 (8) | 9.49 | -10.56 | 2.97 | 12.08 | 0.38 | 35.71 | 0 | 0 | 6.98 | 15.37 | 4.58 | 27.93 | 0.15 | 87.5 | 2.15 | 62.52 | 1.96 | 2350.0 | 90.59 | 4.93 | 36.35 | 8.25 | 0 | 0 | 20.34 | 0.0 | 2.22 | 19.35 | 24.95 | 0.0 | 14.47 | 23.99 | 41.64 | 8.21 | 3.39 | 29.89 | 17.86 | 25.07 | 0.00 | 0 |
| 2020 (7) | 10.61 | -11.29 | 2.65 | 546.34 | 0.28 | -75.22 | 0 | 0 | 6.05 | 4.13 | 3.58 | -59.36 | 0.08 | -20.0 | 1.32 | -23.17 | 0.08 | -61.9 | 86.33 | 5.49 | 33.58 | 6.81 | 0 | 0 | 20.34 | 0.0 | 1.86 | 91.75 | 24.95 | 0.0 | 11.67 | 4.01 | 38.48 | 3.64 | 2.61 | -45.74 | 14.28 | -10.92 | 0.00 | 0 |
| 2019 (6) | 11.96 | 36.06 | 0.41 | -19.61 | 1.13 | 156.82 | 0 | 0 | 5.81 | -0.34 | 8.81 | 253.82 | 0.1 | -60.0 | 1.72 | -59.86 | 0.21 | -58.82 | 81.84 | 2.74 | 31.44 | -3.44 | 0 | 0 | 20.34 | 0.0 | 0.97 | 34.72 | 24.95 | 0.0 | 11.22 | 214.29 | 37.13 | 27.03 | 4.81 | -7.32 | 16.03 | 82.99 | 0.01 | 16.28 |
| 2018 (5) | 8.79 | 46.74 | 0.51 | -66.88 | 0.44 | -89.65 | 0.4 | 0 | 5.83 | 6.39 | 2.49 | -19.94 | 0.25 | 25.0 | 4.29 | 17.5 | 0.51 | 24.39 | 79.66 | 6.1 | 32.56 | 12.28 | 0 | 0 | 20.34 | 5.01 | 0.72 | 75.61 | 24.95 | 0.0 | 3.57 | 7.53 | 29.23 | 1.92 | 5.19 | 95.85 | 8.76 | 46.73 | 0.00 | -6.89 |
| 2017 (4) | 5.99 | 1.87 | 1.54 | -21.43 | 4.25 | -80.15 | 0 | 0 | 5.48 | -5.19 | 3.11 | -27.84 | 0.2 | -33.33 | 3.65 | -29.68 | 0.41 | 0.0 | 75.08 | 0.05 | 29.0 | 136.73 | 0 | 0 | 19.37 | -2.27 | 0.41 | 41.38 | 24.95 | 0.0 | 3.32 | 183.76 | 28.68 | 8.6 | 2.65 | 96.3 | 5.97 | 136.9 | 0.00 | -13.01 |
| 2016 (3) | 5.88 | 60.22 | 1.96 | 46.27 | 21.41 | 1451.45 | 0.2 | 0.0 | 5.78 | -26.74 | 4.31 | 745.1 | 0.3 | -55.22 | 5.19 | -38.88 | 0.41 | -28.07 | 75.04 | 3.68 | 12.25 | -64.87 | 0 | 0 | 19.82 | -1.0 | 0.29 | 0.0 | 24.95 | 0.0 | 1.17 | 0 | 26.41 | 19.39 | 1.35 | -29.32 | 2.52 | 0 | 0.01 | -13.28 |
| 2015 (2) | 3.67 | -41.93 | 1.34 | -44.4 | 1.38 | 176.0 | 0.2 | 0 | 7.89 | -27.75 | 0.51 | -76.28 | 0.67 | -50.0 | 8.49 | -30.8 | 0.57 | -35.96 | 72.38 | -3.39 | 34.87 | 1.07 | 0 | 0 | 20.02 | -1.23 | 0.29 | 0.0 | 24.95 | 0.0 | -3.11 | 0 | 22.12 | 2.12 | 1.91 | 5.52 | -1.2 | 0 | 0.01 | -16.19 |
| 2014 (1) | 6.32 | 56.05 | 2.41 | 27.51 | 0.5 | -94.87 | 0 | 0 | 10.92 | -19.29 | 2.15 | 0 | 1.34 | -40.71 | 12.27 | -26.54 | 0.89 | -29.92 | 74.92 | 2.81 | 34.5 | 22.34 | 0 | 0 | 20.27 | -0.64 | 0.29 | 0.0 | 24.95 | 0.0 | -3.58 | 0 | 21.66 | 10.45 | 1.81 | 23.13 | -1.77 | 0 | 0.01 | 0.75 |
| 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) | 6.99 | -8.39 | -18.44 | 7.85 | -46.71 | -37.1 | 0.1 | -99.48 | -99.57 | 0 | 0 | 0 | 2.69 | 40.1 | -19.7 | 1.78 | -17.97 | -11.88 | 0.2 | 42.86 | -76.74 | 2.42 | 54.29 | -75.39 | 0.38 | -50.0 | -30.91 | 94.6 | 0.04 | 2.01 | 34.6 | 352.29 | 370.75 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 3.65 | 0.0 | 18.51 | 24.95 | 0.0 | 0.0 | 22.67 | 8.52 | 20.71 | 51.27 | 3.6 | 9.55 | 5.86 | -17.46 | 39.19 | 28.53 | 1.93 | 24.1 | 0.00 | -0.67 | -7.76 |
| 24Q2 (19) | 7.63 | 2.01 | -10.02 | 14.73 | -3.66 | 111.94 | 19.3 | 0.0 | 3116.67 | 0 | 0 | 0 | 1.92 | 8.47 | 13.61 | 2.17 | 32.32 | 68.22 | 0.14 | 16.67 | -26.32 | 1.57 | 13.66 | -34.59 | 0.76 | 28.81 | 38.18 | 94.56 | 0.63 | 1.64 | 7.65 | 0.0 | -78.45 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 3.65 | 18.51 | 18.51 | 24.95 | 0.0 | 0.0 | 20.89 | 8.29 | 24.72 | 49.49 | 4.59 | 10.52 | 7.1 | 19.53 | 45.49 | 27.99 | 10.94 | 29.4 | 0.00 | -4.29 | -8.75 |
| 24Q1 (18) | 7.48 | -0.13 | -6.73 | 15.29 | 2.41 | 104.69 | 19.3 | -4.69 | 3116.67 | 0 | 0 | 0 | 1.77 | -5.35 | 2.31 | 1.64 | 40.17 | 31.2 | 0.12 | -25.0 | -42.86 | 1.38 | -25.35 | -47.73 | 0.59 | 47.5 | -20.27 | 93.97 | 0.49 | 2.31 | 7.65 | 4.08 | -78.45 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 3.08 | 0.0 | 15.36 | 24.95 | 0.0 | 0.0 | 19.29 | -3.31 | 21.55 | 47.32 | -1.38 | 8.81 | 5.94 | 28.57 | 14.01 | 25.23 | 2.69 | 19.69 | 0.00 | -0.87 | -7.09 |
| 23Q4 (17) | 7.49 | -12.6 | -13.91 | 14.93 | 19.63 | 91.17 | 20.25 | -12.53 | 3581.82 | 0 | 0 | 0 | 1.87 | -44.18 | -4.59 | 1.17 | -42.08 | 1.74 | 0.16 | -81.4 | -5.88 | 1.85 | -81.2 | -12.64 | 0.4 | -27.27 | -50.0 | 93.51 | 0.83 | 2.3 | 7.35 | 0.0 | -79.47 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 3.08 | 0.0 | 15.36 | 24.95 | 0.0 | 0.0 | 19.95 | 6.23 | 22.84 | 47.98 | 2.52 | 9.37 | 4.62 | 9.74 | 6.94 | 24.57 | 6.87 | 19.5 | 0.00 | -2.13 | -6.94 |
| 23Q3 (16) | 8.57 | 1.06 | -7.85 | 12.48 | 79.57 | 45.96 | 23.15 | 3758.33 | 4109.09 | 0 | 0 | 0 | 3.35 | 98.22 | 32.41 | 2.02 | 56.59 | 74.14 | 0.86 | 352.63 | 330.0 | 9.85 | 310.12 | 296.01 | 0.55 | 0.0 | -54.55 | 92.74 | -0.31 | 1.71 | 7.35 | -79.3 | -79.47 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 3.08 | 0.0 | 15.36 | 24.95 | 0.0 | 0.0 | 18.78 | 12.12 | 24.45 | 46.8 | 4.51 | 9.55 | 4.21 | -13.73 | -7.68 | 22.99 | 6.29 | 17.0 | 0.00 | -1.73 | -6.14 |
| 23Q2 (15) | 8.48 | 5.74 | -4.18 | 6.95 | -6.96 | -13.77 | 0.6 | 0.0 | 20.0 | 0 | 0 | 0 | 1.69 | -2.31 | -1.74 | 1.29 | 3.2 | 38.71 | 0.19 | -9.52 | 46.15 | 2.40 | -9.18 | 35.25 | 0.55 | -25.68 | -66.87 | 93.03 | 1.28 | 1.64 | 35.5 | 0.0 | -1.66 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 3.08 | 15.36 | 15.36 | 24.95 | 0.0 | 0.0 | 16.75 | 5.55 | 20.16 | 44.78 | 2.97 | 7.75 | 4.88 | -6.33 | 1.04 | 21.63 | 2.61 | 15.24 | 0.00 | -2.55 | -5.68 |
| 23Q1 (14) | 8.02 | -7.82 | -12.45 | 7.47 | -4.35 | 141.75 | 0.6 | 9.09 | 20.0 | 0 | 0 | 0 | 1.73 | -11.73 | -4.42 | 1.25 | 8.7 | 48.81 | 0.21 | 23.53 | 90.91 | 2.64 | 24.77 | 68.31 | 0.74 | -7.5 | -62.81 | 91.85 | 0.48 | 0.68 | 35.5 | -0.84 | -1.66 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 24.95 | 0.0 | 0.0 | 15.87 | -2.28 | 21.89 | 43.49 | -0.87 | 7.01 | 5.21 | 20.6 | 25.85 | 21.08 | 2.53 | 22.84 | 0.00 | -0.71 | -52.73 |
| 22Q4 (13) | 8.7 | -6.45 | -8.32 | 7.81 | -8.65 | 162.96 | 0.55 | 0.0 | 44.74 | 0 | 0 | 0 | 1.96 | -22.53 | -1.01 | 1.15 | -0.86 | -4.96 | 0.17 | -15.0 | 13.33 | 2.12 | -14.79 | -1.36 | 0.8 | -33.88 | -59.18 | 91.41 | 0.25 | 0.91 | 35.8 | 0.0 | -1.51 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 2.67 | 0.0 | 20.27 | 24.95 | 0.0 | 0.0 | 16.24 | 7.62 | 12.23 | 43.87 | 2.69 | 5.36 | 4.32 | -5.26 | 27.43 | 20.56 | 4.63 | 15.12 | 0.00 | -1.29 | -52.22 |
| 22Q3 (12) | 9.3 | 5.08 | -4.32 | 8.55 | 6.08 | 220.22 | 0.55 | 10.0 | 44.74 | 0 | 0 | 0 | 2.53 | 47.09 | 39.78 | 1.16 | 24.73 | 13.73 | 0.2 | 53.85 | 33.33 | 2.49 | 40.07 | 12.6 | 1.21 | -27.11 | 26.04 | 91.18 | -0.38 | 5.14 | 35.8 | -0.83 | 8.32 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 2.67 | 0.0 | 43.55 | 24.95 | 0.0 | 0.0 | 15.09 | 8.25 | 10.79 | 42.72 | 2.79 | 5.66 | 4.56 | -5.59 | 53.02 | 19.65 | 4.69 | 18.37 | 0.00 | -1.24 | -5.5 |
| 22Q2 (11) | 8.85 | -3.38 | -10.43 | 8.06 | 160.84 | 444.59 | 0.5 | 0.0 | 51.52 | 0 | 0 | 0 | 1.72 | -4.97 | 22.86 | 0.93 | 10.71 | -7.0 | 0.13 | 18.18 | -7.14 | 1.78 | 13.02 | -20.84 | 1.66 | -16.58 | 1176.92 | 91.53 | 0.33 | 5.97 | 36.1 | 0.0 | 8.05 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 2.67 | 0.0 | 43.55 | 24.95 | 0.0 | 0.0 | 13.94 | 7.07 | 10.63 | 41.56 | 2.26 | 5.46 | 4.83 | 16.67 | 54.81 | 18.77 | 9.38 | 19.4 | 0.00 | -51.16 | -5.59 |
| 22Q1 (10) | 9.16 | -3.48 | -14.79 | 3.09 | 4.04 | 183.49 | 0.5 | 31.58 | 66.67 | 0 | 0 | 0 | 1.81 | -8.59 | 1.12 | 0.84 | -30.58 | -38.24 | 0.11 | -26.67 | 83.33 | 1.57 | -26.88 | 59.24 | 1.99 | 1.53 | 1709.09 | 91.23 | 0.71 | 5.64 | 36.1 | -0.69 | 7.95 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 2.67 | 20.27 | 43.55 | 24.95 | 0.0 | 0.0 | 13.02 | -10.02 | 12.24 | 40.64 | -2.4 | 5.81 | 4.14 | 22.12 | 50.0 | 17.16 | -3.92 | 19.5 | 0.00 | 0.35 | 0 |
| 21Q4 (9) | 9.49 | -2.37 | -10.56 | 2.97 | 11.24 | 12.08 | 0.38 | 0.0 | 35.71 | 0 | 0 | 0 | 1.98 | 9.39 | 10.61 | 1.21 | 18.63 | 0.0 | 0.15 | 0.0 | 87.5 | 2.15 | -2.72 | 62.52 | 1.96 | 104.17 | 2350.0 | 90.59 | 4.46 | 4.93 | 36.35 | 9.98 | 8.25 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 2.22 | 19.35 | 19.35 | 24.95 | 0.0 | 0.0 | 14.47 | 6.24 | 23.99 | 41.64 | 2.99 | 8.21 | 3.39 | 13.76 | 29.89 | 17.86 | 7.59 | 25.07 | 0.00 | 95.23 | 0 |
| 21Q3 (8) | 9.72 | -1.62 | -17.14 | 2.67 | 80.41 | 1.52 | 0.38 | 15.15 | 46.15 | 0 | 0 | 0 | 1.81 | 29.29 | 43.65 | 1.02 | 2.0 | 3.03 | 0.15 | 7.14 | 50.0 | 2.21 | -1.54 | 23.05 | 0.96 | 638.46 | 540.0 | 86.72 | 0.41 | 0.92 | 33.05 | -1.08 | -1.67 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 24.95 | 0.0 | 0.0 | 13.62 | 8.1 | 30.21 | 40.43 | 2.59 | 8.51 | 2.98 | -4.49 | 23.65 | 16.6 | 5.6 | 28.98 | 0.00 | -1.33 | -91.41 |
| 21Q2 (7) | 9.88 | -8.09 | -17.53 | 1.48 | 35.78 | -1.99 | 0.33 | 10.0 | 32.0 | 0 | 0 | 0 | 1.4 | -21.79 | 12.9 | 1.0 | -26.47 | -2.91 | 0.14 | 133.33 | 40.0 | 2.24 | 127.35 | 0 | 0.13 | 18.18 | -23.53 | 86.37 | 0.01 | 1.79 | 33.41 | -0.09 | -0.42 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 24.95 | 0.0 | 0.0 | 12.6 | 8.62 | 33.19 | 39.41 | 2.6 | 8.66 | 3.12 | 13.04 | -14.05 | 15.72 | 9.47 | 20.09 | 0.00 | 0 | -90.39 |
| 21Q1 (6) | 10.75 | 1.32 | -25.71 | 1.09 | -58.87 | 153.49 | 0.3 | 7.14 | 20.0 | 0 | 0 | 0 | 1.79 | 0.0 | 1.7 | 1.36 | 12.4 | 288.57 | 0.06 | -25.0 | -25.0 | 0.99 | -25.37 | 0 | 0.11 | 37.5 | -42.11 | 86.36 | 0.03 | 3.3 | 33.44 | -0.42 | -7.24 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 1.86 | 0.0 | 91.75 | 24.95 | 0.0 | 0.0 | 11.6 | -0.6 | 0.26 | 38.41 | -0.18 | 2.48 | 2.76 | 5.75 | -0.72 | 14.36 | 0.56 | 0.07 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 10.61 | -9.55 | -11.29 | 2.65 | 0.76 | 546.34 | 0.28 | 7.69 | -75.22 | 0 | 0 | 0 | 1.79 | 42.06 | 36.64 | 1.21 | 22.22 | 105.08 | 0.08 | -20.0 | -20.0 | 1.32 | -26.35 | 0 | 0.08 | -46.67 | -61.9 | 86.33 | 0.47 | 5.49 | 33.58 | -0.09 | 6.81 | 0 | 0 | 0 | 20.34 | 0.0 | 0.0 | 1.86 | 0.0 | 91.75 | 24.95 | 0.0 | 0.0 | 11.67 | 11.57 | 4.01 | 38.48 | 3.27 | 3.64 | 2.61 | 8.3 | -45.74 | 14.28 | 10.96 | -10.92 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 11.73 | -2.09 | 0.0 | 2.63 | 74.17 | 0.0 | 0.26 | 4.0 | 0.0 | 0 | 0 | 0.0 | 1.26 | 1.61 | 0.0 | 0.99 | -3.88 | 0.0 | 0.1 | 0.0 | 0.0 | 1.80 | 0 | 0.0 | 0.15 | -11.76 | 0.0 | 85.93 | 1.27 | 0.0 | 33.61 | 0.18 | 0.0 | 0 | 0 | 0.0 | 20.34 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 24.95 | 0.0 | 0.0 | 10.46 | 10.57 | 0.0 | 37.26 | 2.73 | 0.0 | 2.41 | -33.61 | 0.0 | 12.87 | -1.68 | 0.0 | 0.00 | 10.4 | 0.0 |
