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) | 10.74 | -13.25 | 4.0 | -10.51 | 0.51 | 2.0 | 0 | 0 | 29.63 | 3.71 | 3.75 | 66.67 | 6.43 | -6.13 | 21.70 | -9.49 | 8.39 | 13.84 | 0 | 0 | 14.94 | 5.51 | 0.72 | -17.24 | 16.77 | 0.0 | 1.43 | 19.17 | 1.21 | 32.97 | 3.7 | 58.12 | 6.34 | 42.79 | -1.37 | 0 | 2.33 | 106.19 | 0.09 | -1.04 |
| 2022 (9) | 12.38 | 3.6 | 4.47 | -23.85 | 0.5 | -18.03 | 0 | 0 | 28.57 | 17.38 | 2.25 | 0 | 6.85 | 15.51 | 23.98 | -1.59 | 7.37 | 5.74 | 0 | 0 | 14.16 | -4.71 | 0.87 | -25.64 | 16.77 | 0.0 | 1.2 | -22.08 | 0.91 | 0.0 | 2.34 | 0 | 4.44 | 110.43 | -1.21 | 0 | 1.13 | 0 | 0.09 | -22.67 |
| 2021 (8) | 11.95 | 4.46 | 5.87 | 6.34 | 0.61 | -33.7 | 0 | 0 | 24.34 | 1.93 | -0.38 | 0 | 5.93 | 30.33 | 24.36 | 27.87 | 6.97 | 2.35 | 0 | 0 | 14.86 | -1.59 | 1.17 | -25.95 | 16.77 | 0.0 | 1.54 | -16.76 | 0.91 | 0.0 | -0.34 | 0 | 2.11 | -13.88 | -1.29 | 0 | -1.63 | 0 | 0.12 | -9.09 |
| 2020 (7) | 11.44 | 36.03 | 5.52 | 23.77 | 0.92 | 13.58 | 0 | 0 | 23.88 | -0.29 | -0.29 | 0 | 4.55 | -26.14 | 19.05 | -25.92 | 6.81 | 20.11 | 0 | 0 | 15.1 | 7.17 | 1.58 | -16.84 | 16.77 | 0.0 | 1.85 | 1.09 | 0.91 | 18.18 | -0.31 | 0 | 2.45 | -11.23 | -1.19 | 0 | -1.5 | 0 | 0.13 | -3.22 |
| 2019 (6) | 8.41 | -12.3 | 4.46 | 74.9 | 0.81 | -1.22 | 0 | 0 | 23.95 | 8.08 | 0.14 | 55.56 | 6.16 | 8.64 | 25.72 | 0.52 | 5.67 | 16.19 | 0 | 0 | 14.09 | 1.95 | 1.9 | -12.84 | 16.77 | 0.0 | 1.83 | 0.0 | 0.77 | 102.63 | 0.16 | -72.88 | 2.76 | -1.43 | -1.29 | 0 | -1.13 | 0 | 0.13 | -9.69 |
| 2018 (5) | 9.59 | -10.37 | 2.55 | -2.67 | 0.82 | 0.0 | 0 | 0 | 22.16 | 3.84 | 0.09 | -75.68 | 5.67 | 9.25 | 25.59 | 5.21 | 4.88 | -6.51 | 0 | 0 | 13.82 | -1.5 | 2.18 | -16.48 | 16.77 | 0.0 | 1.83 | 2.23 | 0.38 | 0.0 | 0.59 | -24.36 | 2.8 | -5.08 | -0.77 | 0 | -0.18 | 0 | 0.15 | -4.6 |
| 2017 (4) | 10.7 | -2.28 | 2.62 | -16.03 | 0.82 | 9.33 | 0 | 0 | 21.34 | 0.0 | 0.37 | 117.65 | 5.19 | -5.29 | 24.32 | -5.29 | 5.22 | -14.71 | 0 | 0 | 14.03 | 6.94 | 2.61 | -14.14 | 16.77 | 0.0 | 1.79 | 1.13 | 0.38 | 0.0 | 0.78 | 13.04 | 2.95 | 3.87 | -0.29 | 0 | 0.49 | 16.67 | 0.15 | -16.58 |
| 2016 (3) | 10.95 | 19.41 | 3.12 | -4.29 | 0.75 | -2.6 | 0 | 0 | 21.34 | -2.42 | 0.17 | 21.43 | 5.48 | 10.48 | 25.68 | 13.23 | 6.12 | -12.32 | 0 | 0 | 13.12 | 9.97 | 3.04 | -9.25 | 16.77 | 3.97 | 1.77 | 0.57 | 0.38 | 0.0 | 0.69 | -50.36 | 2.84 | -19.55 | -0.27 | 0 | 0.42 | -78.24 | 0.18 | -2.63 |
| 2015 (2) | 9.17 | -27.4 | 3.26 | -1.81 | 0.77 | 67.39 | 0 | 0 | 21.87 | -17.22 | 0.14 | -91.41 | 4.96 | 7.59 | 22.68 | 29.98 | 6.98 | -19.03 | 0 | 0 | 11.93 | 14.82 | 3.35 | 80.11 | 16.13 | 0.0 | 1.76 | 10.0 | 0.38 | 0.0 | 1.39 | -49.27 | 3.53 | -25.05 | 0.54 | 170.0 | 1.93 | -34.35 | 0.19 | -1.25 |
| 2014 (1) | 12.63 | 67.06 | 3.32 | -20.0 | 0.46 | -9.8 | 0 | 0 | 26.42 | 2.48 | 1.63 | -45.85 | 4.61 | 0.0 | 17.45 | -2.42 | 8.62 | 17.28 | 0 | 0 | 10.39 | 29.07 | 1.86 | 365.0 | 16.13 | 8.04 | 1.6 | 24.03 | 0.38 | -53.09 | 2.74 | -19.65 | 4.71 | -14.52 | 0.2 | 900.0 | 2.94 | -14.29 | 0.19 | 36.42 |
| 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) | 10.62 | 0.66 | 6.73 | 2.7 | -22.86 | -31.99 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0 | 7.5 | -2.47 | 4.75 | 0.48 | -26.15 | -36.84 | 5.53 | -21.78 | -14.79 | 18.16 | -22.66 | -16.67 | 7.83 | -4.74 | -4.16 | 0 | 0 | 0 | 14.94 | -1.65 | -0.33 | 0.73 | 1.39 | -2.67 | 18.11 | 0.0 | 7.99 | 1.8 | 0.0 | 25.87 | 1.37 | 0.0 | 13.22 | 2.38 | 25.26 | -14.39 | 5.55 | 9.25 | 2.4 | -1.1 | 9.84 | 9.84 | 1.28 | 88.24 | -17.95 | 0.08 | -3.23 | 12.97 |
| 24Q2 (19) | 10.55 | 3.23 | 3.74 | 3.5 | -12.5 | 20.69 | 0.51 | 0.0 | 2.0 | 0 | 0 | 0 | 7.69 | -1.03 | 5.63 | 0.65 | -40.91 | -40.37 | 7.07 | 3.51 | 17.25 | 23.48 | 2.1 | 15.69 | 8.22 | -2.03 | 4.18 | 0 | 0 | 0 | 15.19 | 2.57 | 9.28 | 0.72 | 4.35 | -10.0 | 18.11 | 7.99 | 7.99 | 1.8 | 25.87 | 25.87 | 1.37 | 13.22 | 13.22 | 1.9 | -60.42 | -5.47 | 5.08 | -31.81 | 9.01 | -1.22 | 0.0 | 14.08 | 0.68 | -81.01 | 15.25 | 0.09 | 1.44 | 5.29 |
| 24Q1 (18) | 10.22 | -4.84 | 6.24 | 4.0 | 0.0 | 34.68 | 0.51 | 0.0 | 2.0 | 0 | 0 | 0 | 7.77 | 3.74 | 0.78 | 1.1 | 0.0 | 37.5 | 6.83 | 6.22 | 1.34 | 23.00 | 6.01 | 0.96 | 8.39 | 0.0 | 5.01 | 0 | 0 | 0 | 14.81 | -0.87 | 5.56 | 0.69 | -4.17 | -17.86 | 16.77 | 0.0 | 0.0 | 1.43 | 0.0 | 19.17 | 1.21 | 0.0 | 32.97 | 4.8 | 29.73 | 52.87 | 7.45 | 17.51 | 41.9 | -1.22 | 10.95 | -2.52 | 3.58 | 53.65 | 83.59 | 0.08 | -3.87 | 0.8 |
| 23Q4 (17) | 10.74 | 7.94 | -13.25 | 4.0 | 0.76 | -10.51 | 0.51 | 0.0 | 2.0 | 0 | 0 | 0 | 7.49 | 4.61 | -1.83 | 1.1 | 44.74 | 900.0 | 6.43 | -0.92 | -6.13 | 21.69 | -0.46 | -9.52 | 8.39 | 2.69 | 13.84 | 0 | 0 | 0 | 14.94 | -0.33 | 5.51 | 0.72 | -4.0 | -17.24 | 16.77 | 0.0 | 0.0 | 1.43 | 0.0 | 19.17 | 1.21 | 0.0 | 32.97 | 3.7 | 33.09 | 58.12 | 6.34 | 16.97 | 42.79 | -1.37 | -12.3 | -13.22 | 2.33 | 49.36 | 106.19 | 0.09 | 19.72 | -1.04 |
| 23Q3 (16) | 9.95 | -2.16 | -16.94 | 3.97 | 36.9 | 8.17 | 0.51 | 2.0 | -19.05 | 0 | 0 | 0 | 7.16 | -1.65 | 0.99 | 0.76 | -30.28 | 11.76 | 6.49 | 7.63 | 9.08 | 21.79 | 7.38 | 0.18 | 8.17 | 3.55 | 8.93 | 0 | 0 | 0 | 14.99 | 7.84 | -1.9 | 0.75 | -6.25 | -14.77 | 16.77 | 0.0 | 0.0 | 1.43 | 0.0 | 19.17 | 1.21 | 0.0 | 32.97 | 2.78 | 38.31 | 30.52 | 5.42 | 16.31 | 27.83 | -1.22 | 14.08 | -9.91 | 1.56 | 164.41 | 52.94 | 0.07 | -9.81 | -25.54 |
| 23Q2 (15) | 10.17 | 5.72 | -18.77 | 2.9 | -2.36 | -26.95 | 0.5 | 0.0 | -41.86 | 0 | 0 | 0 | 7.28 | -5.58 | 1.68 | 1.09 | 36.25 | 25.29 | 6.03 | -10.53 | 3.61 | 20.30 | -10.9 | -9.57 | 7.89 | -1.25 | 8.23 | 0 | 0 | 0 | 13.9 | -0.93 | -13.18 | 0.8 | -4.76 | -17.53 | 16.77 | 0.0 | 0.0 | 1.43 | 19.17 | 19.17 | 1.21 | 32.97 | 32.97 | 2.01 | -35.99 | 38.62 | 4.66 | -11.24 | 30.9 | -1.42 | -19.33 | -22.41 | 0.59 | -69.74 | 103.45 | 0.08 | -2.88 | -23.15 |
| 23Q1 (14) | 9.62 | -22.29 | -25.37 | 2.97 | -33.56 | -44.69 | 0.5 | 0.0 | -43.82 | 0 | 0 | 0 | 7.71 | 1.05 | 15.25 | 0.8 | 627.27 | 37.93 | 6.74 | -1.61 | 9.77 | 22.78 | -5.0 | -7.81 | 7.99 | 8.41 | 14.96 | 0 | 0 | 0 | 14.03 | -0.92 | -13.56 | 0.84 | -3.45 | -22.22 | 16.77 | 0.0 | 0.0 | 1.2 | 0.0 | -22.08 | 0.91 | 0.0 | 0.0 | 3.14 | 34.19 | 1208.33 | 5.25 | 18.24 | 95.17 | -1.19 | 1.65 | -19.0 | 1.95 | 72.57 | 356.58 | 0.08 | -5.63 | -24.01 |
| 22Q4 (13) | 12.38 | 3.34 | 3.6 | 4.47 | 21.8 | -23.85 | 0.5 | -20.63 | -18.03 | 0 | 0 | 0 | 7.63 | 7.62 | 19.03 | 0.11 | -83.82 | 173.33 | 6.85 | 15.13 | 15.51 | 23.98 | 10.21 | -1.63 | 7.37 | -1.73 | 5.74 | 0 | 0 | 0 | 14.16 | -7.33 | -4.71 | 0.87 | -1.14 | -25.64 | 16.77 | 0.0 | 0.0 | 1.2 | 0.0 | -22.08 | 0.91 | 0.0 | 0.0 | 2.34 | 9.86 | 788.24 | 4.44 | 4.72 | 110.43 | -1.21 | -9.01 | 6.2 | 1.13 | 10.78 | 169.33 | 0.09 | -9.92 | -22.67 |
| 22Q3 (12) | 11.98 | -4.31 | -0.91 | 3.67 | -7.56 | -40.03 | 0.63 | -26.74 | 1.61 | 0 | 0 | 0 | 7.09 | -0.98 | 25.04 | 0.68 | -21.84 | 306.06 | 5.95 | 2.23 | 17.36 | 21.76 | -3.07 | 0.06 | 7.5 | 2.88 | 2.6 | 0 | 0 | 0 | 15.28 | -4.56 | 4.23 | 0.88 | -9.28 | -31.25 | 16.77 | 0.0 | 0.0 | 1.2 | 0.0 | -22.08 | 0.91 | 0.0 | 0.0 | 2.13 | 46.9 | 1026.09 | 4.24 | 19.1 | 90.99 | -1.11 | 4.31 | 15.27 | 1.02 | 251.72 | 166.23 | 0.10 | -6.92 | -20.71 |
| 22Q2 (11) | 12.52 | -2.87 | -5.44 | 3.97 | -26.07 | -46.5 | 0.86 | -3.37 | 36.51 | 0 | 0 | 0 | 7.16 | 7.03 | 17.76 | 0.87 | 50.0 | 1640.0 | 5.82 | -5.21 | 14.12 | 22.45 | -9.16 | 5.84 | 7.29 | 4.89 | 2.68 | 0 | 0 | 0 | 16.01 | -1.36 | 8.1 | 0.97 | -10.19 | -30.22 | 16.77 | 0.0 | 0.0 | 1.2 | -22.08 | -35.14 | 0.91 | 0.0 | 0.0 | 1.45 | 504.17 | 790.48 | 3.56 | 32.34 | 39.61 | -1.16 | -16.0 | 10.77 | 0.29 | 138.16 | 119.21 | 0.11 | -3.96 | -27.08 |
| 22Q1 (10) | 12.89 | 7.87 | -7.4 | 5.37 | -8.52 | -36.22 | 0.89 | 45.9 | -4.3 | 0 | 0 | 0 | 6.69 | 4.37 | 8.43 | 0.58 | 486.67 | 1060.0 | 6.14 | 3.54 | 19.69 | 24.71 | 1.37 | 14.63 | 6.95 | -0.29 | 1.31 | 0 | 0 | 0 | 16.23 | 9.22 | 8.49 | 1.08 | -7.69 | -28.95 | 16.77 | 0.0 | 0.0 | 1.54 | 0.0 | -16.76 | 0.91 | 0.0 | 0.0 | 0.24 | 170.59 | 192.31 | 2.69 | 27.49 | 7.6 | -1.0 | 22.48 | 19.35 | -0.76 | 53.37 | 49.33 | 0.11 | -3.97 | -28.21 |
| 21Q4 (9) | 11.95 | -1.16 | 4.46 | 5.87 | -4.08 | 6.34 | 0.61 | -1.61 | -33.7 | 0 | 0 | 0 | 6.41 | 13.05 | 18.7 | -0.15 | 54.55 | 72.22 | 5.93 | 16.96 | 30.33 | 24.37 | 12.11 | 27.92 | 6.97 | -4.65 | 2.35 | 0 | 0 | 0 | 14.86 | 1.36 | -1.59 | 1.17 | -8.59 | -25.95 | 16.77 | 0.0 | 0.0 | 1.54 | 0.0 | -16.76 | 0.91 | 0.0 | 0.0 | -0.34 | -47.83 | -9.68 | 2.11 | -4.95 | -13.88 | -1.29 | 1.53 | -8.4 | -1.63 | -5.84 | -8.67 | 0.12 | -7.64 | -9.09 |
| 21Q3 (8) | 12.09 | -8.69 | 11.22 | 6.12 | -17.52 | 3.38 | 0.62 | -1.59 | -34.04 | 0 | 0 | 0 | 5.67 | -6.74 | -11.41 | -0.33 | -760.0 | -230.0 | 5.07 | -0.59 | -3.8 | 21.74 | 2.52 | 3.96 | 7.31 | 2.96 | 7.66 | 0 | 0 | 0 | 14.66 | -1.01 | -3.87 | 1.28 | -7.91 | -24.26 | 16.77 | 0.0 | 0.0 | 1.54 | -16.76 | -16.76 | 0.91 | 0.0 | 0.0 | -0.23 | -9.52 | -188.46 | 2.22 | -12.94 | -26.25 | -1.31 | -0.77 | 2.96 | -1.54 | -1.99 | -41.28 | 0.12 | -14.39 | -7.07 |
| 21Q2 (7) | 13.24 | -4.89 | 18.32 | 7.42 | -11.88 | -4.38 | 0.63 | -32.26 | -20.25 | 0 | 0 | 0 | 6.08 | -1.46 | 4.29 | 0.05 | 0.0 | -44.44 | 5.1 | -0.58 | -6.93 | 21.21 | -1.62 | 0 | 7.1 | 3.5 | 5.97 | 0 | 0 | 0 | 14.81 | -1.0 | 5.18 | 1.39 | -8.55 | -19.19 | 16.77 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.21 | 19.23 | -160.0 | 2.55 | 2.0 | -18.01 | -1.3 | -4.84 | 9.72 | -1.51 | -0.67 | -38.53 | 0.15 | -5.46 | 0.94 |
| 21Q1 (6) | 13.92 | 21.68 | 26.43 | 8.42 | 52.54 | -0.47 | 0.93 | 1.09 | 93.75 | 0 | 0 | 0 | 6.17 | 14.26 | -1.28 | 0.05 | 109.26 | -81.48 | 5.13 | 12.75 | -13.05 | 21.55 | 13.13 | 0 | 6.86 | 0.73 | 17.67 | 0 | 0 | 0 | 14.96 | -0.93 | 10.16 | 1.52 | -3.8 | -15.56 | 16.77 | 0.0 | 0.0 | 1.85 | 0.0 | 1.09 | 0.91 | 0.0 | 18.18 | -0.26 | 16.13 | -161.9 | 2.5 | 2.04 | -17.49 | -1.24 | -4.2 | 8.82 | -1.5 | 0.0 | -59.57 | 0.15 | 21.61 | 28.34 |
| 20Q4 (5) | 11.44 | 5.24 | 36.03 | 5.52 | -6.76 | 23.77 | 0.92 | -2.13 | 13.58 | 0 | 0 | 0 | 5.4 | -15.62 | -19.64 | -0.54 | -440.0 | -254.29 | 4.55 | -13.66 | -26.14 | 19.05 | -8.89 | 0 | 6.81 | 0.29 | 20.11 | 0 | 0 | 0 | 15.1 | -0.98 | 7.17 | 1.58 | -6.51 | -16.84 | 16.77 | 0.0 | 0.0 | 1.85 | 0.0 | 1.09 | 0.91 | 0.0 | 18.18 | -0.31 | -219.23 | -293.75 | 2.45 | -18.6 | -11.23 | -1.19 | 11.85 | 7.75 | -1.5 | -37.61 | -32.74 | 0.13 | -5.59 | -3.22 |
| 20Q3 (4) | 10.87 | -2.86 | 0.0 | 5.92 | -23.71 | 0.0 | 0.94 | 18.99 | 0.0 | 0 | 0 | 0.0 | 6.4 | 9.78 | 0.0 | -0.1 | -211.11 | 0.0 | 5.27 | -3.83 | 0.0 | 20.91 | 0 | 0.0 | 6.79 | 1.34 | 0.0 | 0 | 0 | 0.0 | 15.25 | 8.31 | 0.0 | 1.69 | -1.74 | 0.0 | 16.77 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.26 | -25.71 | 0.0 | 3.01 | -3.22 | 0.0 | -1.35 | 6.25 | 0.0 | -1.09 | 0.0 | 0.0 | 0.13 | -7.01 | 0.0 |
