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) | 4.45 | 1.6 | 15.2 | 38.69 | 0.11 | -47.62 | 2.41 | 0.42 | 85.75 | 1.4 | 3.22 | -32.64 | 21.71 | -4.15 | 25.32 | -5.47 | 25.85 | 4.19 | 16.05 | 7.36 | 14.39 | -16.04 | 0.18 | -18.18 | 29.81 | 0.0 | 7.77 | 7.17 | 1.89 | 0.0 | 30.12 | 1.79 | 39.79 | 2.74 | -1.47 | 0 | 28.65 | -0.45 | 0.01 | 2.15 |
| 2022 (9) | 4.38 | -48.41 | 10.96 | 26.71 | 0.21 | 0.0 | 2.4 | 5.73 | 84.57 | 6.39 | 4.78 | -7.72 | 22.65 | 10.33 | 26.78 | 3.7 | 24.81 | 9.49 | 14.95 | 8.97 | 17.14 | -7.05 | 0.22 | 37.5 | 29.81 | 0.0 | 7.25 | 18.85 | 1.89 | 0.0 | 29.59 | 5.0 | 38.73 | 7.08 | -0.81 | 0 | 28.78 | -14.22 | 0.00 | 14.07 |
| 2021 (8) | 8.49 | -17.89 | 8.65 | -24.32 | 0.21 | 0.0 | 2.27 | 21.39 | 79.49 | -2.84 | 5.18 | -7.0 | 20.53 | -5.22 | 25.83 | -2.45 | 22.66 | -5.66 | 13.72 | 42.47 | 18.44 | -9.87 | 0.16 | -42.86 | 29.81 | 0.0 | 6.1 | 14.02 | 1.89 | 0.0 | 28.18 | 37.93 | 36.17 | 30.72 | 5.37 | 137.61 | 33.55 | 47.86 | 0.00 | -17.34 |
| 2020 (7) | 10.34 | 46.88 | 11.43 | -10.7 | 0.21 | 0.0 | 1.87 | -4.59 | 81.81 | 2.65 | 5.57 | 44.68 | 21.66 | -0.41 | 26.48 | -2.98 | 24.02 | 10.13 | 9.63 | 2.88 | 20.46 | -8.13 | 0.28 | 16.67 | 29.81 | 0.0 | 5.35 | 7.65 | 1.89 | 0.0 | 20.43 | 29.8 | 27.67 | 22.43 | 2.26 | 370.83 | 22.69 | 39.89 | 0.01 | -4.95 |
| 2019 (6) | 7.04 | 18.32 | 12.8 | 25.37 | 0.21 | 0 | 1.96 | 15.29 | 79.7 | 5.15 | 3.85 | 4.05 | 21.75 | 2.35 | 27.29 | -2.66 | 21.81 | 2.15 | 9.36 | 2.63 | 22.27 | 21.83 | 0.24 | -25.0 | 29.81 | 0.0 | 4.97 | 8.04 | 1.89 | 0.0 | 15.74 | 8.4 | 22.6 | 7.57 | 0.48 | 0 | 16.22 | 13.9 | 0.01 | 2.19 |
| 2018 (5) | 5.95 | -22.12 | 10.21 | -5.46 | 0 | 0 | 1.7 | 6.25 | 75.8 | 21.38 | 3.7 | 18.97 | 21.25 | 9.59 | 28.03 | -9.71 | 21.35 | 25.66 | 9.12 | 11.9 | 18.28 | 8.87 | 0.32 | 0.0 | 29.81 | 0.0 | 4.6 | 7.23 | 1.89 | 0.0 | 14.52 | 10.0 | 21.01 | 8.41 | -0.28 | 0 | 14.24 | 5.64 | 0.01 | -25.68 |
| 2017 (4) | 7.64 | 21.46 | 10.8 | 1.79 | 0 | 0 | 1.6 | -1.23 | 62.45 | 8.03 | 3.11 | -0.64 | 19.39 | 9.67 | 31.05 | 1.52 | 16.99 | 5.86 | 8.15 | 0.37 | 16.79 | 2.38 | 0.32 | -5.88 | 29.81 | 0.0 | 4.29 | 7.79 | 1.89 | 0.0 | 13.2 | 8.46 | 19.38 | 7.49 | 0.28 | -47.17 | 13.48 | 6.14 | 0.01 | -12.56 |
| 2016 (3) | 6.29 | -10.4 | 10.61 | 1.53 | 0 | 0 | 1.62 | 10.2 | 57.81 | 2.72 | 3.13 | -11.58 | 17.68 | 8.0 | 30.58 | 5.14 | 16.05 | 8.08 | 8.12 | 2.4 | 16.4 | 2.56 | 0.34 | 277.78 | 29.81 | 0.0 | 3.98 | 9.94 | 1.89 | 0.0 | 12.17 | 4.82 | 18.03 | 5.25 | 0.53 | -60.15 | 12.7 | -1.85 | 0.01 | -4.32 |
| 2015 (2) | 7.02 | -11.81 | 10.45 | -17.72 | 0 | 0 | 1.47 | -5.77 | 56.28 | 6.25 | 3.54 | 1.72 | 16.37 | 4.53 | 29.09 | -1.61 | 14.85 | -4.07 | 7.93 | 8.78 | 15.99 | -1.6 | 0.09 | -10.0 | 29.81 | 0.0 | 3.62 | 10.7 | 1.89 | 0.0 | 11.61 | 11.42 | 17.13 | 9.88 | 1.33 | -56.25 | 12.94 | -3.86 | 0.01 | 84.45 |
| 2014 (1) | 7.96 | -2.81 | 12.7 | -22.13 | 0 | 0 | 1.56 | 41.82 | 52.97 | 2.38 | 3.48 | 45.0 | 15.66 | -0.38 | 29.56 | -2.69 | 15.48 | 6.46 | 7.29 | -21.27 | 16.25 | 4.5 | 0.1 | -9.09 | 29.81 | 0.0 | 3.27 | 7.92 | 1.89 | 0.0 | 10.42 | 19.63 | 15.59 | 14.38 | 3.04 | 186.79 | 13.46 | 37.77 | 0.00 | 0.53 |
| 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 4.51 | 1.81 | -9.07 | 12.55 | -2.11 | -0.4 | 0.13 | -23.53 | 0 | 2.56 | 8.94 | 6.67 | 22.16 | -2.98 | 5.17 | 0.8 | -24.53 | 50.94 | 21.32 | -2.2 | 3.95 | 24.03 | -3.4 | 0.75 | 25.19 | -0.75 | -0.63 | 15.58 | -3.89 | 0.06 | 8.1 | -26.96 | -31.99 | 0.93 | 10.71 | 60.34 | 29.81 | 0.0 | 0.0 | 8.12 | 4.5 | 4.5 | 1.89 | 0.0 | 0.0 | 29.81 | -4.39 | 4.82 | 39.82 | -2.5 | 4.51 | -1.8 | 21.05 | -3500.0 | 28.01 | -3.08 | -1.34 | 0.01 | 0.73 | 2.65 |
| 24Q1 (19) | 4.43 | -0.45 | -19.45 | 12.82 | -15.66 | 3.81 | 0.17 | 54.55 | -19.05 | 2.35 | -2.49 | -2.49 | 22.84 | 0.35 | 8.97 | 1.06 | -5.36 | 6.0 | 21.8 | 0.41 | 4.36 | 24.88 | -1.74 | 2.08 | 25.38 | -1.82 | 2.05 | 16.21 | 1.0 | 4.24 | 11.09 | -22.93 | -18.52 | 0.84 | 366.67 | 133.33 | 29.81 | 0.0 | 0.0 | 7.77 | 0.0 | 7.17 | 1.89 | 0.0 | 0.0 | 31.18 | 3.52 | 1.3 | 40.84 | 2.64 | 2.3 | -2.28 | -55.1 | -261.7 | 28.9 | 0.87 | -10.22 | 0.01 | 2.28 | 9.26 |
| 23Q4 (18) | 4.45 | 2.53 | 1.6 | 15.2 | 0.33 | 38.69 | 0.11 | 175.0 | -47.62 | 2.41 | 8.07 | 0.42 | 22.76 | 8.59 | -1.9 | 1.12 | 96.49 | 4.67 | 21.71 | -1.36 | -4.15 | 25.32 | -0.86 | -5.48 | 25.85 | 0.74 | 4.19 | 16.05 | 3.62 | 7.36 | 14.39 | 10.95 | -16.04 | 0.18 | -14.29 | -18.18 | 29.81 | 0.0 | 0.0 | 7.77 | 0.0 | 7.17 | 1.89 | 0.0 | 0.0 | 30.12 | 3.83 | 1.79 | 39.79 | 2.9 | 2.74 | -1.47 | -13.95 | -81.48 | 28.65 | 3.35 | -0.45 | 0.01 | -1.24 | 2.15 |
| 23Q3 (17) | 4.34 | -12.5 | 6.63 | 15.15 | 20.24 | 11.15 | 0.04 | 0 | -80.95 | 2.23 | -7.08 | -7.08 | 20.96 | -0.52 | 0.96 | 0.57 | 7.55 | -55.12 | 22.01 | 7.31 | 6.23 | 25.54 | 7.06 | 0.41 | 25.66 | 1.22 | 2.23 | 15.49 | -0.51 | 7.79 | 12.97 | 8.9 | -8.4 | 0.21 | -63.79 | 61.54 | 29.81 | 0.0 | 0.0 | 7.77 | 0.0 | 7.17 | 1.89 | 0.0 | 0.0 | 29.01 | 2.0 | 2.22 | 38.67 | 1.5 | 3.07 | -1.29 | -2480.0 | 5.84 | 27.72 | -2.36 | 2.63 | 0.01 | 0.89 | 0.96 |
| 23Q2 (16) | 4.96 | -9.82 | 10.71 | 12.6 | 2.02 | 30.71 | 0 | -100.0 | 0 | 2.4 | -0.41 | 3.9 | 21.07 | 0.52 | 1.3 | 0.53 | -47.0 | -65.81 | 20.51 | -1.82 | 0.1 | 23.85 | -2.13 | -7.1 | 25.35 | 1.93 | 10.07 | 15.57 | 0.13 | 11.37 | 11.91 | -12.49 | -12.17 | 0.58 | 61.11 | 314.29 | 29.81 | 0.0 | 0.0 | 7.77 | 7.17 | 7.17 | 1.89 | 0.0 | 0.0 | 28.44 | -7.6 | 5.8 | 38.1 | -4.56 | 5.77 | -0.05 | -103.55 | 86.11 | 28.39 | -11.8 | 7.05 | 0.01 | 7.21 | -0.62 |
| 23Q1 (15) | 5.5 | 25.57 | 0.18 | 12.35 | 12.68 | 12.27 | 0.21 | 0.0 | 0.0 | 2.41 | 0.42 | -10.07 | 20.96 | -9.66 | 5.86 | 1.0 | -6.54 | 12.36 | 20.89 | -7.77 | 6.85 | 24.37 | -9.02 | -1.06 | 24.87 | 0.24 | 10.88 | 15.55 | 4.01 | 10.44 | 13.61 | -20.6 | -12.48 | 0.36 | 63.64 | 140.0 | 29.81 | 0.0 | 0.0 | 7.25 | 0.0 | 18.85 | 1.89 | 0.0 | 0.0 | 30.78 | 4.02 | 5.77 | 39.92 | 3.07 | 7.63 | 1.41 | 274.07 | 16.53 | 32.19 | 11.85 | 6.2 | 0.00 | -4.38 | 1.55 |
| 22Q4 (14) | 4.38 | 7.62 | -48.41 | 10.96 | -19.59 | 26.71 | 0.21 | 0.0 | 0.0 | 2.4 | 0.0 | 5.73 | 23.2 | 11.75 | 15.37 | 1.07 | -15.75 | -30.97 | 22.65 | 9.31 | 10.33 | 26.79 | 5.32 | 3.72 | 24.81 | -1.16 | 9.49 | 14.95 | 4.04 | 8.97 | 17.14 | 21.05 | -7.05 | 0.22 | 69.23 | 37.5 | 29.81 | 0.0 | 0.0 | 7.25 | 0.0 | 18.85 | 1.89 | 0.0 | 0.0 | 29.59 | 4.26 | 5.0 | 38.73 | 3.22 | 7.08 | -0.81 | 40.88 | -115.08 | 28.78 | 6.55 | -14.22 | 0.00 | -2.4 | 14.07 |
| 22Q3 (13) | 4.07 | -9.15 | -58.51 | 13.63 | 41.39 | 55.06 | 0.21 | 0 | 0.0 | 2.4 | 3.9 | 29.73 | 20.76 | -0.19 | 8.69 | 1.27 | -18.06 | -1.55 | 20.72 | 1.12 | 5.02 | 25.43 | -0.94 | 4.44 | 25.1 | 8.99 | 6.49 | 14.37 | 2.79 | 18.76 | 14.16 | 4.42 | -26.86 | 0.13 | -7.14 | -31.58 | 29.81 | 0.0 | 0.0 | 7.25 | 0.0 | 18.85 | 1.89 | 0.0 | 0.0 | 28.38 | 5.58 | 7.99 | 37.52 | 4.16 | 9.48 | -1.37 | -280.56 | -123.7 | 27.01 | 1.85 | -15.75 | 0.01 | -0.69 | 8.28 |
| 22Q2 (12) | 4.48 | -18.4 | -62.1 | 9.64 | -12.36 | 32.24 | 0 | -100.0 | -100.0 | 2.31 | -13.81 | 24.86 | 20.8 | 5.05 | 2.16 | 1.55 | 74.16 | 47.62 | 20.49 | 4.81 | -4.34 | 25.67 | 4.23 | -1.59 | 23.03 | 2.67 | -3.4 | 13.98 | -0.71 | 17.18 | 13.56 | -12.8 | -35.92 | 0.14 | -6.67 | -36.36 | 29.81 | 0.0 | 0.0 | 7.25 | 18.85 | 18.85 | 1.89 | 0.0 | 0.0 | 26.88 | -7.63 | 17.64 | 36.02 | -2.88 | 16.8 | -0.36 | -129.75 | -105.47 | 26.52 | -12.5 | -9.89 | 0.01 | 9.56 | 8.27 |
| 22Q1 (11) | 5.49 | -35.34 | -51.5 | 11.0 | 27.17 | -13.86 | 0.21 | 0.0 | 0.0 | 2.68 | 18.06 | 43.32 | 19.8 | -1.54 | -0.65 | 0.89 | -42.58 | -31.01 | 19.55 | -4.77 | -5.56 | 24.63 | -4.62 | -3.76 | 22.43 | -1.02 | -6.27 | 14.08 | 2.62 | 30.01 | 15.55 | -15.67 | -24.0 | 0.15 | -6.25 | -40.0 | 29.81 | 0.0 | 0.0 | 6.1 | 0.0 | 14.02 | 1.89 | 0.0 | 0.0 | 29.1 | 3.26 | 29.1 | 37.09 | 2.54 | 24.55 | 1.21 | -77.47 | -73.52 | 30.31 | -9.66 | 11.8 | 0.00 | 7.41 | -7.91 |
| 21Q4 (10) | 8.49 | -13.46 | -17.89 | 8.65 | -1.59 | -24.32 | 0.21 | 0.0 | 0.0 | 2.27 | 22.7 | 21.39 | 20.11 | 5.29 | -7.03 | 1.55 | 20.16 | 61.46 | 20.53 | 4.05 | -5.22 | 25.82 | 6.04 | -2.46 | 22.66 | -3.86 | -5.66 | 13.72 | 13.39 | 42.47 | 18.44 | -4.75 | -9.87 | 0.16 | -15.79 | -42.86 | 29.81 | 0.0 | 0.0 | 6.1 | 0.0 | 14.02 | 1.89 | 0.0 | 0.0 | 28.18 | 7.23 | 37.93 | 36.17 | 5.54 | 30.72 | 5.37 | -7.09 | 137.61 | 33.55 | 4.65 | 47.86 | 0.00 | -7.35 | -17.34 |
| 21Q3 (9) | 9.81 | -17.01 | 16.23 | 8.79 | 20.58 | -36.85 | 0.21 | 0.0 | 0.0 | 1.85 | 0.0 | -1.07 | 19.1 | -6.19 | -5.4 | 1.29 | 22.86 | 10.26 | 19.73 | -7.89 | -7.5 | 24.35 | -6.65 | -7.97 | 23.57 | -1.13 | 3.06 | 12.1 | 1.42 | 19.57 | 19.36 | -8.51 | -7.63 | 0.19 | -13.64 | 11.76 | 29.81 | 0.0 | 0.0 | 6.1 | 0.0 | 14.02 | 1.89 | 0.0 | 0.0 | 26.28 | 15.01 | 34.98 | 34.27 | 11.12 | 28.3 | 5.78 | -12.16 | 118.94 | 32.06 | 8.94 | 45.0 | 0.00 | -0.7 | -16.32 |
| 21Q2 (8) | 11.82 | 4.42 | 31.48 | 7.29 | -42.91 | -38.74 | 0.21 | 0.0 | 0.0 | 1.85 | -1.07 | 0 | 20.36 | 2.16 | 6.43 | 1.05 | -18.6 | -54.74 | 21.42 | 3.48 | -0.83 | 26.09 | 1.93 | -3.31 | 23.84 | -0.38 | 6.05 | 11.93 | 10.16 | 17.31 | 21.16 | 3.42 | 1.39 | 0.22 | -12.0 | 10.0 | 29.81 | 0.0 | 0.0 | 6.1 | 14.02 | 14.02 | 1.89 | 0.0 | 0.0 | 22.85 | 1.38 | 29.68 | 30.84 | 3.56 | 24.0 | 6.58 | 43.98 | 94.67 | 29.43 | 8.56 | 40.14 | 0.00 | -6.81 | -14.86 |
| 21Q1 (7) | 11.32 | 9.48 | 31.17 | 12.77 | 11.72 | -14.18 | 0.21 | 0.0 | 0.0 | 1.87 | 0.0 | 0 | 19.93 | -7.86 | -4.46 | 1.29 | 34.38 | 15.18 | 20.7 | -4.43 | -10.78 | 25.59 | -3.33 | 0 | 23.93 | -0.37 | 12.45 | 10.83 | 12.46 | 14.0 | 20.46 | 0.0 | -1.11 | 0.25 | -10.71 | 8.7 | 29.81 | 0.0 | 0.0 | 5.35 | 0.0 | 7.65 | 1.89 | 0.0 | 0.0 | 22.54 | 10.33 | 31.2 | 29.78 | 7.63 | 23.88 | 4.57 | 102.21 | 419.32 | 27.11 | 19.48 | 50.11 | 0.01 | -3.59 | -10.89 |
| 20Q4 (6) | 10.34 | 22.51 | 46.88 | 11.43 | -17.89 | -10.7 | 0.21 | 0.0 | 0.0 | 1.87 | 0.0 | -4.59 | 21.63 | 7.13 | 5.87 | 0.96 | -17.95 | 37.14 | 21.66 | 1.55 | -0.41 | 26.48 | 0.06 | 0 | 24.02 | 5.03 | 10.13 | 9.63 | -4.84 | 2.88 | 20.46 | -2.39 | -8.13 | 0.28 | 64.71 | 16.67 | 29.81 | 0.0 | 0.0 | 5.35 | 0.0 | 7.65 | 1.89 | 0.0 | 0.0 | 20.43 | 4.93 | 29.8 | 27.67 | 3.59 | 22.43 | 2.26 | -14.39 | 370.83 | 22.69 | 2.62 | 39.89 | 0.01 | -6.2 | -4.95 |
| 20Q3 (5) | 8.44 | -6.12 | 10.76 | 13.92 | 16.97 | -14.23 | 0.21 | 0.0 | 10.53 | 1.87 | 0 | -6.5 | 20.19 | 5.54 | 2.8 | 1.17 | -49.57 | 19.39 | 21.33 | -1.25 | -2.02 | 26.46 | -1.92 | 0 | 22.87 | 1.73 | 5.0 | 10.12 | -0.49 | 11.33 | 20.96 | 0.43 | 11.49 | 0.17 | -15.0 | -32.0 | 29.81 | 0.0 | 0.0 | 5.35 | 0.0 | 7.65 | 1.89 | 0.0 | 0.0 | 19.47 | 10.5 | 28.68 | 26.71 | 7.4 | 21.46 | 2.64 | -21.89 | 1289.47 | 22.11 | 5.29 | 44.32 | 0.01 | 1.03 | 6.2 |
| 20Q2 (4) | 8.99 | 4.17 | 0.0 | 11.9 | -20.03 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 19.13 | -8.29 | 0.0 | 2.32 | 107.14 | 0.0 | 21.6 | -6.9 | 0.0 | 26.98 | 0 | 0.0 | 22.48 | 5.64 | 0.0 | 10.17 | 7.05 | 0.0 | 20.87 | 0.87 | 0.0 | 0.2 | -13.04 | 0.0 | 29.81 | 0.0 | 0.0 | 5.35 | 7.65 | 0.0 | 1.89 | 0.0 | 0.0 | 17.62 | 2.56 | 0.0 | 24.87 | 3.45 | 0.0 | 3.38 | 284.09 | 0.0 | 21.0 | 16.28 | 0.0 | 0.01 | -2.46 | 0.0 |
