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) | 8.61 | 6.17 | 7.6 | 67.77 | 7.94 | 167.34 | 0 | 0 | 40.04 | 18.99 | -1.29 | 0 | 6.04 | -16.34 | 15.08 | -29.69 | 16.87 | -2.88 | 0.47 | 0.0 | 26.84 | 4.15 | 3.1 | -8.28 | 9.85 | 0.0 | 3.72 | 1.36 | 2.73 | -11.36 | 7.2 | -11.76 | 13.65 | -8.45 | -2.7 | 0 | 4.5 | -17.13 | 0.10 | -18.73 |
| 2022 (9) | 8.11 | -47.27 | 4.53 | -53.78 | 2.97 | -48.17 | 0 | 0 | 33.65 | 14.73 | 0.41 | -52.87 | 7.22 | 0.0 | 21.46 | -12.84 | 17.37 | 11.42 | 0.47 | 2250.0 | 25.77 | 101.64 | 3.38 | 10.46 | 9.85 | 0.0 | 3.67 | 0.27 | 3.08 | 1.99 | 8.16 | 2.51 | 14.91 | 1.91 | -2.73 | 0 | 5.43 | 11.27 | 0.12 | -20.96 |
| 2021 (8) | 15.38 | 9.0 | 9.8 | 21.89 | 5.73 | 6266.67 | 0 | 0 | 29.33 | 2.34 | 0.87 | 2.35 | 7.22 | 0.14 | 24.62 | -2.15 | 15.59 | 49.47 | 0.02 | 100.0 | 12.78 | 16.29 | 3.06 | -1.61 | 9.85 | 0.0 | 3.66 | 2.23 | 3.02 | 8.24 | 7.96 | -2.81 | 14.63 | 0.55 | -3.08 | 0 | 4.88 | -5.61 | 0.15 | 51.79 |
| 2020 (7) | 14.11 | 16.71 | 8.04 | -25.56 | 0.09 | 0 | 0 | 0 | 28.66 | 2.17 | 0.85 | -57.92 | 7.21 | 64.61 | 25.16 | 61.11 | 10.43 | -25.29 | 0.01 | -50.0 | 10.99 | 195.43 | 3.11 | -6.89 | 9.85 | 0.0 | 3.58 | 4.07 | 2.79 | 24.55 | 8.19 | -11.46 | 14.55 | -2.55 | -3.02 | 0 | 5.17 | -19.97 | 0.10 | 19.89 |
| 2019 (6) | 12.09 | 15.36 | 10.8 | 21.76 | 0 | 0 | 0 | 0 | 28.05 | -2.87 | 2.02 | -24.34 | 4.38 | -39.34 | 15.61 | -37.54 | 13.96 | 1.82 | 0.02 | -50.0 | 3.72 | 0 | 3.34 | -4.02 | 9.85 | 0.0 | 3.44 | 8.52 | 2.24 | 148.89 | 9.25 | -10.19 | 14.93 | 3.9 | -2.79 | 0 | 6.46 | -19.85 | 0.08 | 2.93 |
| 2018 (5) | 10.48 | -8.23 | 8.87 | 30.83 | 3.73 | 0 | 0 | 0 | 28.88 | 16.08 | 2.67 | 136.28 | 7.22 | 38.85 | 25.00 | 19.62 | 13.71 | 38.48 | 0.04 | -98.37 | 0 | 0 | 3.48 | 1413.04 | 9.85 | 0.0 | 3.17 | 3.59 | 0.9 | 57.89 | 10.3 | 41.1 | 14.37 | 31.47 | -2.24 | 0 | 8.06 | 25.94 | 0.08 | 0 |
| 2017 (4) | 11.42 | 4.39 | 6.78 | 13.0 | 0 | 0 | 0 | 0 | 24.88 | 7.01 | 1.13 | 34.52 | 5.2 | 1.56 | 20.90 | -5.09 | 9.9 | 6.8 | 2.46 | 74.47 | 3.69 | -13.99 | 0.23 | 21.05 | 9.85 | 0.0 | 3.06 | 2.68 | 0.57 | 1040.0 | 7.3 | -1.48 | 10.93 | 4.69 | -0.9 | 0 | 6.4 | -6.43 | 0.00 | 0 |
| 2016 (3) | 10.94 | -4.54 | 6.0 | -18.7 | 0 | 0 | 0 | 0 | 23.25 | -5.45 | 0.84 | -48.47 | 5.12 | -6.23 | 22.02 | -0.82 | 9.27 | -11.55 | 1.41 | 0 | 4.29 | 8.61 | 0.19 | -9.52 | 9.85 | 3.9 | 2.98 | 6.05 | 0.05 | 0.0 | 7.41 | 2.63 | 10.44 | 3.47 | -0.57 | 0 | 6.84 | -12.31 | 0.00 | 0 |
| 2015 (2) | 11.46 | 11.59 | 7.38 | -8.55 | 0.52 | 188.89 | 0 | 0 | 24.59 | -7.49 | 1.63 | -28.51 | 5.46 | -4.04 | 22.20 | 3.72 | 10.48 | 0.58 | 0 | 0 | 3.95 | -11.63 | 0.21 | -19.23 | 9.48 | -1.66 | 2.81 | 8.49 | 0.05 | -66.67 | 7.22 | 14.6 | 10.09 | 11.74 | 0.58 | -59.44 | 7.8 | 0.91 | 0.00 | 0 |
| 2014 (1) | 10.27 | 15.91 | 8.07 | 14.63 | 0.18 | 0 | 0 | 0 | 26.58 | 13.93 | 2.28 | 14.0 | 5.69 | 9.42 | 21.41 | -3.96 | 10.42 | 11.21 | 0 | 0 | 4.47 | 4.93 | 0.26 | 36.84 | 9.64 | 0.0 | 2.59 | 8.37 | 0.15 | -25.0 | 6.3 | 12.3 | 9.03 | 10.12 | 1.43 | 0 | 7.73 | 41.58 | 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) | 8.33 | -22.58 | 8.46 | 11.08 | 3.94 | 44.65 | 16.45 | -6.43 | 190.64 | 0 | 0 | 0 | 5.77 | -12.18 | -44.84 | -0.59 | -13.46 | -1280.0 | 6.92 | 6.79 | -14.14 | 23.90 | 24.09 | 18.8 | 18.51 | 14.05 | -4.14 | 0.88 | 76.0 | 91.3 | 13.79 | -5.55 | -48.14 | 2.75 | -1.43 | -12.97 | 9.85 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | 2.7 | 0.0 | -1.1 | 3.88 | -13.2 | -49.01 | 10.31 | -5.33 | -26.67 | -2.22 | 3.48 | 3.06 | 1.66 | -23.5 | -68.8 | 0.15 | -6.24 | 57.42 |
| 24Q2 (19) | 10.76 | 29.33 | 31.38 | 10.66 | -6.98 | 21.27 | 17.58 | -5.23 | 323.61 | 0 | 0 | 0 | 6.57 | -10.12 | -40.49 | -0.52 | 26.76 | -20.93 | 6.48 | 12.11 | -31.28 | 19.26 | 27.01 | -21.21 | 16.23 | 1.63 | -13.02 | 0.5 | 8.7 | 4.17 | 14.6 | -1.42 | -44.95 | 2.79 | -1.76 | -14.15 | 9.85 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | 2.7 | -1.1 | -1.1 | 4.47 | -7.84 | -40.87 | 10.89 | -3.63 | -22.27 | -2.3 | 0.86 | 13.53 | 2.17 | -14.23 | -55.71 | 0.16 | -5.43 | 53.0 |
| 24Q1 (18) | 8.32 | -3.37 | -11.77 | 11.46 | 50.79 | 80.19 | 18.55 | 133.63 | 902.7 | 0 | 0 | 0 | 7.31 | -21.4 | -20.89 | -0.71 | -61.36 | -51.06 | 5.78 | -4.3 | -22.73 | 15.17 | 0.54 | -28.32 | 15.97 | -5.33 | -15.37 | 0.46 | -2.13 | -4.17 | 14.81 | -44.82 | -44.55 | 2.84 | -8.39 | -14.97 | 9.85 | 0.0 | 0.0 | 3.72 | 0.0 | 1.36 | 2.73 | 0.0 | -11.36 | 4.85 | -32.64 | -36.93 | 11.3 | -17.22 | -21.75 | -2.32 | 14.07 | 14.07 | 2.53 | -43.78 | -49.3 | 0.17 | 77.33 | 55.06 |
| 23Q4 (17) | 8.61 | 12.11 | 6.17 | 7.6 | -0.78 | 67.77 | 7.94 | 40.28 | 167.34 | 0 | 0 | 0 | 9.3 | -11.09 | -0.21 | -0.44 | -980.0 | -62.96 | 6.04 | -25.06 | -16.34 | 15.08 | -25.02 | -29.69 | 16.87 | -12.64 | -2.88 | 0.47 | 2.17 | 0.0 | 26.84 | 0.94 | 4.15 | 3.1 | -1.9 | -8.28 | 9.85 | 0.0 | 0.0 | 3.72 | 0.0 | 1.36 | 2.73 | 0.0 | -11.36 | 7.2 | -5.39 | -11.76 | 13.65 | -2.92 | -8.45 | -2.7 | -17.9 | 1.1 | 4.5 | -15.41 | -17.13 | 0.10 | 0.11 | -18.73 |
| 23Q3 (16) | 7.68 | -6.23 | -17.68 | 7.66 | -12.86 | 60.25 | 5.66 | 36.39 | 105.07 | 0 | 0 | 0 | 10.46 | -5.25 | 16.61 | 0.05 | 111.63 | -76.19 | 8.06 | -14.53 | 5.91 | 20.12 | -17.71 | -11.25 | 19.31 | 3.48 | 7.46 | 0.46 | -4.17 | 1433.33 | 26.59 | 0.26 | 6.74 | 3.16 | -2.77 | -7.87 | 9.85 | 0.0 | 0.0 | 3.72 | 0.0 | 1.36 | 2.73 | 0.0 | -11.36 | 7.61 | 0.66 | -7.87 | 14.06 | 0.36 | -6.33 | -2.29 | 13.91 | 2.55 | 5.32 | 8.57 | -9.98 | 0.10 | -8.87 | -22.28 |
| 23Q2 (15) | 8.19 | -13.15 | -15.48 | 8.79 | 38.21 | 85.44 | 4.15 | 124.32 | 94.84 | 0 | 0 | 0 | 11.04 | 19.48 | 41.18 | -0.43 | 8.51 | -248.28 | 9.43 | 26.07 | 33.57 | 24.45 | 15.54 | 10.51 | 18.66 | -1.11 | 4.54 | 0.48 | 0.0 | 4700.0 | 26.52 | -0.71 | 6.89 | 3.25 | -2.69 | -7.14 | 9.85 | 0.0 | 0.0 | 3.72 | 1.36 | 1.36 | 2.73 | -11.36 | -11.36 | 7.56 | -1.69 | -6.09 | 14.01 | -2.98 | -5.34 | -2.66 | 1.48 | 3.62 | 4.9 | -1.8 | -7.37 | 0.11 | -4.16 | -23.11 |
| 23Q1 (14) | 9.43 | 16.28 | -27.07 | 6.36 | 40.4 | 16.48 | 1.85 | -37.71 | 105.56 | 0 | 0 | 0 | 9.24 | -0.86 | 22.55 | -0.47 | -74.07 | -361.11 | 7.48 | 3.6 | -1.84 | 21.16 | -1.38 | -13.53 | 18.87 | 8.64 | 9.58 | 0.48 | 2.13 | 4700.0 | 26.71 | 3.65 | 9.6 | 3.34 | -1.18 | -6.96 | 9.85 | 0.0 | 0.0 | 3.67 | 0.0 | 0.27 | 3.08 | 0.0 | 1.99 | 7.69 | -5.76 | -6.11 | 14.44 | -3.15 | -2.83 | -2.7 | 1.1 | -0.75 | 4.99 | -8.1 | -9.44 | 0.11 | -7.06 | -21.7 |
| 22Q4 (13) | 8.11 | -13.08 | -47.27 | 4.53 | -5.23 | -53.78 | 2.97 | 7.61 | -48.17 | 0 | 0 | 0 | 9.32 | 3.9 | 0.87 | -0.27 | -228.57 | -640.0 | 7.22 | -5.12 | 0.0 | 21.46 | -5.35 | -12.84 | 17.37 | -3.34 | 11.42 | 0.47 | 1466.67 | 2250.0 | 25.77 | 3.45 | 101.64 | 3.38 | -1.46 | 10.46 | 9.85 | 0.0 | 0.0 | 3.67 | 0.0 | 0.27 | 3.08 | 0.0 | 1.99 | 8.16 | -1.21 | 2.51 | 14.91 | -0.67 | 1.91 | -2.73 | -16.17 | 11.36 | 5.43 | -8.12 | 11.27 | 0.12 | -4.27 | -20.96 |
| 22Q3 (12) | 9.33 | -3.72 | -43.14 | 4.78 | 0.84 | -50.67 | 2.76 | 29.58 | 688.57 | 0 | 0 | 0 | 8.97 | 14.71 | 22.71 | 0.21 | -27.59 | -54.35 | 7.61 | 7.79 | 29.86 | 22.67 | 2.46 | 19.26 | 17.97 | 0.67 | 18.54 | 0.03 | 200.0 | 50.0 | 24.91 | 0.4 | 52.82 | 3.43 | -2.0 | 17.47 | 9.85 | 0.0 | 0.0 | 3.67 | 0.0 | 0.27 | 3.08 | 0.0 | 1.99 | 8.26 | 2.61 | 4.69 | 15.01 | 1.42 | 3.02 | -2.35 | 14.86 | 28.79 | 5.91 | 11.72 | 28.76 | 0.12 | -9.84 | -20.21 |
| 22Q2 (11) | 9.69 | -25.06 | -20.57 | 4.74 | -13.19 | -46.62 | 2.13 | 136.67 | 97.22 | 0 | 0 | 0 | 7.82 | 3.71 | 10.92 | 0.29 | 61.11 | 3.57 | 7.06 | -7.35 | 34.73 | 22.12 | -9.58 | 28.53 | 17.85 | 3.66 | 33.01 | 0.01 | 0.0 | -50.0 | 24.81 | 1.81 | 99.44 | 3.5 | -2.51 | 18.24 | 9.85 | 0.0 | 0.0 | 3.67 | 0.27 | 0.27 | 3.08 | 1.99 | 1.99 | 8.05 | -1.71 | -2.19 | 14.8 | -0.4 | -0.74 | -2.76 | -2.99 | 15.34 | 5.29 | -3.99 | 6.44 | 0.14 | -2.4 | 60.42 |
| 22Q1 (10) | 12.93 | -15.93 | 8.2 | 5.46 | -44.29 | -31.92 | 0.9 | -84.29 | 400.0 | 0 | 0 | 0 | 7.54 | -18.4 | 31.59 | 0.18 | 260.0 | 125.0 | 7.62 | 5.54 | 21.53 | 24.47 | -0.59 | 11.31 | 17.22 | 10.46 | 39.89 | 0.01 | -50.0 | -66.67 | 24.37 | 90.69 | 98.61 | 3.59 | 17.32 | 18.48 | 9.85 | 0.0 | 0.0 | 3.66 | 0.0 | 2.23 | 3.02 | 0.0 | 8.24 | 8.19 | 2.89 | -0.97 | 14.86 | 1.57 | 1.57 | -2.68 | 12.99 | 11.26 | 5.51 | 12.91 | 4.95 | 0.14 | -6.18 | 49.99 |
| 21Q4 (9) | 15.38 | -6.28 | 9.0 | 9.8 | 1.14 | 21.89 | 5.73 | 1537.14 | 6266.67 | 0 | 0 | 0 | 9.24 | 26.4 | -13.97 | 0.05 | -89.13 | -91.8 | 7.22 | 23.21 | 0.14 | 24.62 | 29.51 | -2.11 | 15.59 | 2.84 | 49.47 | 0.02 | 0.0 | 100.0 | 12.78 | -21.6 | 16.29 | 3.06 | 4.79 | -1.61 | 9.85 | 0.0 | 0.0 | 3.66 | 0.0 | 2.23 | 3.02 | 0.0 | 8.24 | 7.96 | 0.89 | -2.81 | 14.63 | 0.41 | 0.55 | -3.08 | 6.67 | -1.99 | 4.88 | 6.32 | -5.61 | 0.15 | -3.37 | 51.79 |
| 21Q3 (8) | 16.41 | 34.51 | 18.66 | 9.69 | 9.12 | -6.01 | 0.35 | -67.59 | 0 | 0 | 0 | 0 | 7.31 | 3.69 | 5.64 | 0.46 | 64.29 | 100.0 | 5.86 | 11.83 | 24.15 | 19.01 | 10.42 | -0.98 | 15.16 | 12.97 | 17.61 | 0.02 | 0.0 | 100.0 | 16.3 | 31.03 | 64.98 | 2.92 | -1.35 | -8.46 | 9.85 | 0.0 | 0.0 | 3.66 | 0.0 | 2.23 | 3.02 | 0.0 | 8.24 | 7.89 | -4.13 | -2.59 | 14.57 | -2.28 | 0.76 | -3.3 | -1.23 | -3.12 | 4.59 | -7.65 | -6.33 | 0.15 | 81.28 | 89.91 |
| 21Q2 (7) | 12.2 | 2.09 | -10.23 | 8.88 | 10.72 | -10.03 | 1.08 | 500.0 | 0 | 0 | 0 | 0 | 7.05 | 23.04 | 37.43 | 0.28 | 250.0 | 411.11 | 5.24 | -16.43 | 27.8 | 17.21 | -21.7 | 0 | 13.42 | 9.02 | 3.63 | 0.02 | -33.33 | 0.0 | 12.44 | 1.39 | 51.71 | 2.96 | -2.31 | -8.64 | 9.85 | 0.0 | 0.0 | 3.66 | 2.23 | 2.23 | 3.02 | 8.24 | 8.24 | 8.23 | -0.48 | 3.39 | 14.91 | 1.91 | 4.12 | -3.26 | -7.95 | 0.91 | 4.97 | -5.33 | 6.42 | 0.09 | -8.74 | -7.1 |
| 21Q1 (6) | 11.95 | -15.31 | -8.71 | 8.02 | -0.25 | -23.11 | 0.18 | 100.0 | 0 | 0 | 0 | 0 | 5.73 | -46.65 | -2.55 | 0.08 | -86.89 | -20.0 | 6.27 | -13.04 | 25.4 | 21.98 | -12.58 | 0 | 12.31 | 18.02 | -6.53 | 0.03 | 200.0 | 50.0 | 12.27 | 11.65 | 127.64 | 3.03 | -2.57 | -7.9 | 9.85 | 0.0 | 0.0 | 3.58 | 0.0 | 4.07 | 2.79 | 0.0 | 24.55 | 8.27 | 0.98 | -10.98 | 14.63 | 0.55 | -2.27 | -3.02 | 0.0 | 0.66 | 5.25 | 1.55 | -16.0 | 0.09 | -5.05 | -5.28 |
| 20Q4 (5) | 14.11 | 2.02 | 16.71 | 8.04 | -22.02 | -25.56 | 0.09 | 0 | 0 | 0 | 0 | 0 | 10.74 | 55.2 | 61.26 | 0.61 | 165.22 | 79.41 | 7.21 | 52.75 | 37.86 | 25.15 | 31.02 | 0 | 10.43 | -19.08 | -25.29 | 0.01 | 0.0 | -50.0 | 10.99 | 11.23 | 195.43 | 3.11 | -2.51 | -6.89 | 9.85 | 0.0 | 0.0 | 3.58 | 0.0 | 4.07 | 2.79 | 0.0 | 24.55 | 8.19 | 1.11 | -11.46 | 14.55 | 0.62 | -2.55 | -3.02 | 5.62 | -8.24 | 5.17 | 5.51 | -19.97 | 0.10 | 20.9 | 19.89 |
| 20Q3 (4) | 13.83 | 1.77 | 0.0 | 10.31 | 4.46 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.92 | 34.89 | 0.0 | 0.23 | 355.56 | 0.0 | 4.72 | 15.12 | 0.0 | 19.19 | 0 | 0.0 | 12.89 | -0.46 | 0.0 | 0.01 | -50.0 | 0.0 | 9.88 | 20.49 | 0.0 | 3.19 | -1.54 | 0.0 | 9.85 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 8.1 | 1.76 | 0.0 | 14.46 | 0.98 | 0.0 | -3.2 | 2.74 | 0.0 | 4.9 | 4.93 | 0.0 | 0.08 | -11.32 | 0.0 |
