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) | 4.31 | -31.59 | 3.41 | 43.28 | 1.54 | -9.94 | 0 | 0 | 26.86 | -15.77 | -0.44 | 0 | 6.05 | 20.52 | 22.52 | 43.09 | 8.75 | 7.36 | 0 | 0 | 4.92 | -22.88 | 0.12 | -42.86 | 12.99 | 0.0 | 2.39 | 3.02 | 1.83 | 0.0 | 3.15 | -24.82 | 7.37 | -11.63 | -0.83 | 0 | 2.32 | -33.9 | 0.01 | 38.56 |
| 2022 (9) | 6.3 | 4.13 | 2.38 | -51.63 | 1.71 | 46.15 | 0 | 0 | 31.89 | -8.99 | 0.77 | -46.53 | 5.02 | -36.29 | 15.74 | -30.0 | 8.15 | -12.55 | 0 | 0 | 6.38 | 22.46 | 0.21 | 23.53 | 12.99 | 0.0 | 2.32 | 6.42 | 1.83 | 0.0 | 4.19 | -0.95 | 8.34 | 1.21 | -0.68 | 0 | 3.51 | -3.57 | 0.01 | 13.13 |
| 2021 (8) | 6.05 | -17.57 | 4.92 | -12.46 | 1.17 | 108.93 | 0 | 0 | 35.04 | 22.6 | 1.44 | 34.58 | 7.88 | 25.28 | 22.49 | 2.18 | 9.32 | 2.76 | 0 | 0 | 5.21 | 58.36 | 0.17 | 41.67 | 12.99 | 0.0 | 2.18 | 4.81 | 1.83 | 0.0 | 4.23 | 23.32 | 8.24 | 12.26 | -0.59 | 0 | 3.64 | 30.0 | 0.01 | -9.19 |
| 2020 (7) | 7.34 | 31.07 | 5.62 | 17.57 | 0.56 | -1.75 | 0 | 0 | 28.58 | -17.21 | 1.07 | 105.77 | 6.29 | -3.97 | 22.01 | 15.99 | 9.07 | 11.84 | 0 | 0 | 3.29 | 19.64 | 0.12 | -14.29 | 12.99 | 0.0 | 2.08 | 2.46 | 1.83 | 0.0 | 3.43 | 37.75 | 7.34 | 15.59 | -0.63 | 0 | 2.8 | 50.54 | 0.01 | -17.23 |
| 2019 (6) | 5.6 | -12.5 | 4.78 | -45.25 | 0.57 | 111.11 | 0 | 0 | 34.52 | -4.59 | 0.52 | -53.98 | 6.55 | -2.96 | 18.97 | 1.7 | 8.11 | -9.69 | 0.64 | 0.0 | 2.75 | 418.87 | 0.14 | -17.65 | 12.99 | 0.0 | 2.03 | 5.73 | 1.83 | 0.0 | 2.49 | -1.58 | 6.35 | 1.28 | -0.63 | 0 | 1.86 | -14.29 | 0.01 | -27.07 |
| 2018 (5) | 6.4 | -33.68 | 8.73 | -19.54 | 0.27 | 0 | 0 | 0 | 36.18 | 7.61 | 1.13 | 3.67 | 6.75 | 0.3 | 18.66 | -6.8 | 8.98 | 0.11 | 0.64 | -63.22 | 0.53 | -33.75 | 0.17 | -19.05 | 12.99 | 0.0 | 1.92 | 6.08 | 1.83 | 0.0 | 2.53 | 9.52 | 6.27 | 5.38 | -0.36 | 0 | 2.17 | 3.33 | 0.02 | 213.53 |
| 2017 (4) | 9.65 | 107.97 | 10.85 | 113.58 | 0 | 0 | 0 | 0 | 33.62 | 3.64 | 1.09 | -10.66 | 6.73 | 18.28 | 20.02 | 14.13 | 8.97 | 3.34 | 1.74 | -4.92 | 0.8 | 6.67 | 0.21 | 10.53 | 12.99 | 0.0 | 1.81 | 7.1 | 1.83 | 0.0 | 2.31 | 7.44 | 5.95 | 4.94 | -0.21 | 0 | 2.1 | 6.06 | 0.01 | 0 |
| 2016 (3) | 4.64 | 13.45 | 5.08 | -14.04 | 0.12 | -85.88 | 0 | 0 | 32.44 | -7.37 | 1.22 | 34.07 | 5.69 | -13.26 | 17.54 | -6.36 | 8.68 | 0.35 | 1.83 | -10.29 | 0.75 | 1150.0 | 0.19 | -13.64 | 12.99 | 0.0 | 1.69 | 5.62 | 1.83 | 0.0 | 2.15 | 27.22 | 5.67 | 10.74 | -0.17 | 0 | 1.98 | 6.45 | 0.00 | 0 |
| 2015 (2) | 4.09 | 10.24 | 5.91 | -1.99 | 0.85 | 41.67 | 0 | 0 | 35.02 | -0.91 | 0.91 | 59.65 | 6.56 | -6.95 | 18.73 | -6.1 | 8.65 | 1.76 | 2.04 | -2.39 | 0.06 | -85.37 | 0.22 | -33.33 | 12.99 | 0.0 | 1.6 | 3.9 | 1.83 | 0.0 | 1.69 | 36.29 | 5.12 | 11.06 | 0.17 | -15.0 | 1.86 | 29.17 | 0.00 | 0 |
| 2014 (1) | 3.71 | -7.94 | 6.03 | -17.51 | 0.6 | 9.09 | 0 | 0 | 35.34 | -1.83 | 0.57 | -19.72 | 7.05 | 16.72 | 19.95 | 18.9 | 8.5 | -6.49 | 2.09 | -1.42 | 0.41 | -42.25 | 0.33 | -2.94 | 12.99 | -2.91 | 1.54 | 4.76 | 1.83 | 0.0 | 1.24 | 10.71 | 4.61 | 4.3 | 0.2 | 233.33 | 1.44 | 22.03 | 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) | 4.82 | 0.42 | 21.11 | 4.37 | 34.46 | 73.41 | 4.06 | -3.56 | 137.43 | 0 | 0 | 0 | 7.6 | -4.88 | 4.83 | -0.02 | -109.09 | 94.44 | 5.87 | -2.0 | 5.39 | 19.20 | -3.12 | -10.05 | 8.95 | 11.88 | 4.43 | 0 | 0 | 0 | 1.18 | -18.06 | -77.13 | 0.15 | 36.36 | 15.38 | 12.99 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 4.16 | -0.72 | 48.57 | 8.38 | -0.36 | 19.37 | -0.38 | 22.45 | 44.12 | 3.78 | 2.16 | 78.3 | 0.02 | 27.63 | 50.16 |
| 24Q2 (19) | 4.8 | 26.32 | -0.83 | 3.25 | 9.8 | 18.18 | 4.21 | 207.3 | 146.2 | 0 | 0 | 0 | 7.99 | 8.56 | 38.96 | 0.22 | -72.84 | 195.65 | 5.99 | 1.18 | 46.1 | 19.81 | -6.32 | 29.38 | 8.0 | -6.54 | -9.6 | 0 | 0 | 0 | 1.44 | -69.23 | -74.15 | 0.11 | 0.0 | -35.29 | 12.99 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 4.19 | 5.81 | 33.02 | 8.41 | 2.81 | 14.11 | -0.49 | 16.95 | 47.87 | 3.7 | 9.79 | 67.42 | 0.01 | -8.0 | 23.81 |
| 24Q1 (18) | 3.8 | -11.83 | -35.92 | 2.96 | -13.2 | 9.23 | 1.37 | -11.04 | -19.88 | 0 | 0 | 0 | 7.36 | -3.54 | 18.33 | 0.81 | 138.24 | 505.0 | 5.92 | -2.15 | 21.81 | 21.15 | -6.13 | 27.21 | 8.56 | -2.17 | -2.73 | 0 | 0 | 0 | 4.68 | -4.88 | -21.74 | 0.11 | -8.33 | -50.0 | 12.99 | 0.0 | 0.0 | 2.39 | 0.0 | 3.02 | 1.83 | 0.0 | 0.0 | 3.96 | 25.71 | -0.75 | 8.18 | 10.99 | 0.49 | -0.59 | 28.92 | 4.84 | 3.37 | 45.26 | 0.0 | 0.01 | -1.68 | 48.74 |
| 23Q4 (17) | 4.31 | 8.29 | -31.59 | 3.41 | 35.32 | 43.28 | 1.54 | -9.94 | -9.94 | 0 | 0 | 0 | 7.63 | 5.24 | 10.9 | 0.34 | 194.44 | 666.67 | 6.05 | 8.62 | 20.52 | 22.53 | 5.58 | 43.14 | 8.75 | 2.1 | 7.36 | 0 | 0 | 0 | 4.92 | -4.65 | -22.88 | 0.12 | -7.69 | -42.86 | 12.99 | 0.0 | 0.0 | 2.39 | 0.0 | 3.02 | 1.83 | 0.0 | 0.0 | 3.15 | 12.5 | -24.82 | 7.37 | 4.99 | -11.63 | -0.83 | -22.06 | -22.06 | 2.32 | 9.43 | -33.9 | 0.01 | 30.07 | 38.56 |
| 23Q3 (16) | 3.98 | -17.77 | -34.43 | 2.52 | -8.36 | 26.63 | 1.71 | 0.0 | 8.23 | 0 | 0 | 0 | 7.25 | 26.09 | -8.46 | -0.36 | -56.52 | -238.46 | 5.57 | 35.85 | -3.47 | 21.34 | 39.34 | 27.34 | 8.57 | -3.16 | 3.13 | 0 | 0 | 0 | 5.16 | -7.36 | -24.01 | 0.13 | -23.53 | -40.91 | 12.99 | 0.0 | 0.0 | 2.39 | 0.0 | 3.02 | 1.83 | 0.0 | 0.0 | 2.8 | -11.11 | -34.58 | 7.02 | -4.75 | -16.63 | -0.68 | 27.66 | -94.29 | 2.12 | -4.07 | -46.06 | 0.01 | 5.23 | 8.67 |
| 23Q2 (15) | 4.84 | -18.38 | -17.69 | 2.75 | 1.48 | 60.82 | 1.71 | 0.0 | 18.75 | 0 | 0 | 0 | 5.75 | -7.56 | -29.96 | -0.23 | -15.0 | -195.83 | 4.1 | -15.64 | -29.31 | 15.32 | -7.89 | -4.57 | 8.85 | 0.57 | 0.34 | 0 | 0 | 0 | 5.57 | -6.86 | -22.64 | 0.17 | -22.73 | 0.0 | 12.99 | 0.0 | 0.0 | 2.39 | 3.02 | 3.02 | 1.83 | 0.0 | 0.0 | 3.15 | -21.05 | -21.64 | 7.37 | -9.46 | -9.68 | -0.94 | -51.61 | -135.0 | 2.21 | -34.42 | -38.95 | 0.01 | 10.52 | 11.88 |
| 23Q1 (14) | 5.93 | -5.87 | -4.82 | 2.71 | 13.87 | 21.52 | 1.71 | 0.0 | 30.53 | 0 | 0 | 0 | 6.22 | -9.59 | -29.95 | -0.2 | -233.33 | -158.82 | 4.86 | -3.19 | -28.63 | 16.63 | 5.62 | -12.06 | 8.8 | 7.98 | -5.17 | 0 | 0 | 0 | 5.98 | -6.27 | -21.32 | 0.22 | 4.76 | 29.41 | 12.99 | 0.0 | 0.0 | 2.32 | 0.0 | 6.42 | 1.83 | 0.0 | 0.0 | 3.99 | -4.77 | -12.69 | 8.14 | -2.4 | -5.02 | -0.62 | 8.82 | -148.0 | 3.37 | -3.99 | -21.99 | 0.01 | -8.41 | 9.23 |
| 22Q4 (13) | 6.3 | 3.79 | 4.13 | 2.38 | 19.6 | -51.63 | 1.71 | 8.23 | 46.15 | 0 | 0 | 0 | 6.88 | -13.13 | -26.96 | -0.06 | -123.08 | -133.33 | 5.02 | -13.0 | -36.29 | 15.74 | -6.07 | -30.0 | 8.15 | -1.93 | -12.55 | 0 | 0 | 0 | 6.38 | -6.04 | 22.46 | 0.21 | -4.55 | 23.53 | 12.99 | 0.0 | 0.0 | 2.32 | 0.0 | 6.42 | 1.83 | 0.0 | 0.0 | 4.19 | -2.1 | -0.95 | 8.34 | -0.95 | 1.21 | -0.68 | -94.29 | -15.25 | 3.51 | -10.69 | -3.57 | 0.01 | 2.01 | 13.13 |
| 22Q3 (12) | 6.07 | 3.23 | -12.16 | 1.99 | 16.37 | -59.3 | 1.58 | 9.72 | 35.04 | 0 | 0 | 0 | 7.92 | -3.53 | -17.76 | 0.26 | 8.33 | -23.53 | 5.77 | -0.52 | -23.58 | 16.76 | 4.42 | -24.33 | 8.31 | -5.78 | -15.98 | 0 | 0 | 0 | 6.79 | -5.69 | 46.02 | 0.22 | 29.41 | 29.41 | 12.99 | 0.0 | 0.0 | 2.32 | 0.0 | 6.42 | 1.83 | 0.0 | 0.0 | 4.28 | 6.47 | 5.68 | 8.42 | 3.19 | 4.47 | -0.35 | 12.5 | 52.7 | 3.93 | 8.56 | 18.73 | 0.01 | 8.33 | 9.2 |
| 22Q2 (11) | 5.88 | -5.62 | -20.22 | 1.71 | -23.32 | -69.63 | 1.44 | 9.92 | 44.0 | 0 | 0 | 0 | 8.21 | -7.55 | 1.48 | 0.24 | -29.41 | -48.94 | 5.8 | -14.83 | -7.94 | 16.05 | -15.11 | -18.86 | 8.82 | -4.96 | -7.35 | 0 | 0 | 0 | 7.2 | -5.26 | 45.75 | 0.17 | 0.0 | -5.56 | 12.99 | 0.0 | 0.0 | 2.32 | 6.42 | 11.54 | 1.83 | 0.0 | 0.0 | 4.02 | -12.04 | -7.16 | 8.16 | -4.78 | -0.97 | -0.4 | -60.0 | 44.44 | 3.62 | -16.2 | 0.28 | 0.01 | 7.91 | -3.31 |
| 22Q1 (10) | 6.23 | 2.98 | 5.06 | 2.23 | -54.67 | -58.86 | 1.31 | 11.97 | 104.69 | 0 | 0 | 0 | 8.88 | -5.73 | 12.41 | 0.34 | 88.89 | -24.44 | 6.81 | -13.58 | 8.61 | 18.91 | -15.93 | -10.47 | 9.28 | -0.43 | 0.76 | 0 | 0 | 0 | 7.6 | 45.87 | 119.02 | 0.17 | 0.0 | 30.77 | 12.99 | 0.0 | 0.0 | 2.18 | 0.0 | 4.81 | 1.83 | 0.0 | 0.0 | 4.57 | 8.04 | 17.78 | 8.57 | 4.0 | 10.01 | -0.25 | 57.63 | 62.69 | 4.32 | 18.68 | 34.58 | 0.01 | -5.13 | -2.41 |
| 21Q4 (9) | 6.05 | -12.45 | -17.57 | 4.92 | 0.61 | -12.46 | 1.17 | 0.0 | 108.93 | 0 | 0 | 0 | 9.42 | -2.18 | 11.22 | 0.18 | -47.06 | -68.42 | 7.88 | 4.37 | 25.28 | 22.49 | 1.54 | 2.18 | 9.32 | -5.76 | 2.76 | 0 | 0 | 0 | 5.21 | 12.04 | 58.36 | 0.17 | 0.0 | 41.67 | 12.99 | 0.0 | 0.0 | 2.18 | 0.0 | 4.81 | 1.83 | 0.0 | 0.0 | 4.23 | 4.44 | 23.32 | 8.24 | 2.23 | 12.26 | -0.59 | 20.27 | 6.35 | 3.64 | 9.97 | 30.0 | 0.01 | -1.53 | -9.19 |
| 21Q3 (8) | 6.91 | -6.24 | -14.59 | 4.89 | -13.14 | -31.32 | 1.17 | 17.0 | 143.75 | 0 | 0 | 0 | 9.63 | 19.04 | 30.31 | 0.34 | -27.66 | 25.93 | 7.55 | 19.84 | 33.63 | 22.15 | 11.97 | 13.79 | 9.89 | 3.89 | 13.03 | 0 | 0 | 0 | 4.65 | -5.87 | 49.52 | 0.17 | -5.56 | 41.67 | 12.99 | 0.0 | 0.0 | 2.18 | 4.81 | 4.81 | 1.83 | 0.0 | 0.0 | 4.05 | -6.47 | 39.66 | 8.06 | -2.18 | 18.36 | -0.74 | -2.78 | -21.31 | 3.31 | -8.31 | 44.54 | 0.01 | -4.08 | -14.41 |
| 21Q2 (7) | 7.37 | 24.28 | 5.59 | 5.63 | 3.87 | -18.41 | 1.0 | 56.25 | 0 | 0 | 0 | 0 | 8.09 | 2.41 | 36.42 | 0.47 | 4.44 | 135.0 | 6.3 | 0.48 | 32.63 | 19.78 | -6.34 | 0 | 9.52 | 3.37 | 6.49 | 0 | 0 | -100.0 | 4.94 | 42.36 | 56.33 | 0.18 | 38.46 | 38.46 | 12.99 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 4.33 | 11.6 | 64.64 | 8.24 | 5.78 | 25.99 | -0.72 | -7.46 | -1.41 | 3.61 | 12.46 | 88.02 | 0.01 | 8.92 | -16.36 |
| 21Q1 (6) | 5.93 | -19.21 | -1.33 | 5.42 | -3.56 | 11.07 | 0.64 | 14.29 | 12.28 | 0 | 0 | 0 | 7.9 | -6.73 | 16.35 | 0.45 | -21.05 | 1400.0 | 6.27 | -0.32 | 9.04 | 21.12 | -4.04 | 0 | 9.21 | 1.54 | 3.72 | 0 | 0 | -100.0 | 3.47 | 5.47 | 5.15 | 0.13 | 8.33 | 0.0 | 12.99 | 0.0 | 0.0 | 2.08 | 0.0 | 2.46 | 1.83 | 0.0 | 0.0 | 3.88 | 13.12 | 55.82 | 7.79 | 6.13 | 22.68 | -0.67 | -6.35 | -6.35 | 3.21 | 14.64 | 72.58 | 0.01 | -11.72 | -20.1 |
| 20Q4 (5) | 7.34 | -9.27 | 31.07 | 5.62 | -21.07 | 17.57 | 0.56 | 16.67 | -1.75 | 0 | 0 | 0 | 8.47 | 14.61 | -5.04 | 0.57 | 111.11 | -5.0 | 6.29 | 11.33 | -3.97 | 22.01 | 13.08 | 0 | 9.07 | 3.66 | 11.84 | 0 | 0 | -100.0 | 3.29 | 5.79 | 19.64 | 0.12 | 0.0 | -14.29 | 12.99 | 0.0 | 0.0 | 2.08 | 0.0 | 2.46 | 1.83 | 0.0 | 0.0 | 3.43 | 18.28 | 37.75 | 7.34 | 7.78 | 15.59 | -0.63 | -3.28 | 0.0 | 2.8 | 22.27 | 50.54 | 0.01 | -7.2 | -17.23 |
| 20Q3 (4) | 8.09 | 15.9 | 0.0 | 7.12 | 3.19 | 0.0 | 0.48 | 0 | 0.0 | 0 | 0 | 0.0 | 7.39 | 24.62 | 0.0 | 0.27 | 35.0 | 0.0 | 5.65 | 18.95 | 0.0 | 19.46 | 0 | 0.0 | 8.75 | -2.13 | 0.0 | 0 | -100.0 | 0.0 | 3.11 | -1.58 | 0.0 | 0.12 | -7.69 | 0.0 | 12.99 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 2.9 | 10.27 | 0.0 | 6.81 | 4.13 | 0.0 | -0.61 | 14.08 | 0.0 | 2.29 | 19.27 | 0.0 | 0.01 | -6.26 | 0.0 |
