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) | 17.06 | -4.43 | 4.66 | -35.72 | 9.0 | 0 | 0 | 0 | 31.38 | 4.39 | -0.5 | 0 | 8.64 | 27.62 | 27.53 | 22.25 | 10.76 | 3.46 | 4.08 | -25.27 | 0 | 0 | 1.35 | -2.17 | 39.04 | 0.0 | 6.0 | 0.0 | 1.21 | 0.0 | 2.44 | -18.12 | 9.65 | -5.3 | 3.7 | 1.09 | 6.14 | -7.53 | 0.00 | 0 |
| 2022 (9) | 17.85 | -31.97 | 7.25 | 60.4 | 0 | 0 | 0 | 0 | 30.06 | -6.24 | -1.88 | 0 | 6.77 | -38.06 | 22.52 | -33.94 | 10.4 | 11.95 | 5.46 | -4.38 | 8.99 | 0 | 1.38 | -4.17 | 39.04 | -10.0 | 6.0 | 19.76 | 1.21 | 0.0 | 2.98 | -70.32 | 10.19 | -37.33 | 3.66 | -2.66 | 6.64 | -51.88 | 0.00 | 0 |
| 2021 (8) | 26.24 | 30.81 | 4.52 | -67.62 | 10.19 | 749.17 | 0 | 0 | 32.06 | -11.17 | 9.91 | 0 | 10.93 | -0.91 | 34.09 | 11.55 | 9.29 | -21.0 | 5.71 | -5.78 | 0 | 0 | 1.44 | -6.49 | 43.38 | 0.0 | 5.01 | 0.0 | 1.21 | 0.0 | 10.04 | 7071.43 | 16.26 | 155.26 | 3.76 | -2.08 | 13.8 | 246.73 | 0.00 | 0 |
| 2020 (7) | 20.06 | 18.42 | 13.96 | 16.53 | 1.2 | 81.82 | 0 | 0 | 36.09 | -23.7 | -4.03 | 0 | 11.03 | 17.84 | 30.56 | 54.45 | 11.76 | -39.48 | 6.06 | 262.87 | 10.16 | -10.33 | 1.54 | -7.23 | 43.38 | 0.0 | 5.01 | 0.0 | 1.21 | 0.0 | 0.14 | -96.66 | 6.37 | -38.87 | 3.84 | -2.78 | 3.98 | -51.11 | 0.00 | 0 |
| 2019 (6) | 16.94 | -19.49 | 11.98 | -34.75 | 0.66 | -94.35 | 0 | 0 | 47.3 | -5.89 | -4.25 | 0 | 9.36 | 0.54 | 19.79 | 6.83 | 19.43 | -6.5 | 1.67 | -1.76 | 11.33 | 0 | 1.66 | -9.78 | 43.38 | 0.0 | 5.01 | 0.0 | 1.21 | 0.0 | 4.19 | -49.7 | 10.42 | -28.43 | 3.95 | -14.32 | 8.14 | -37.09 | 0.00 | 0 |
| 2018 (5) | 21.04 | -2.73 | 18.36 | 47.71 | 11.69 | 126.11 | 0 | 0 | 50.26 | 2.66 | -5.73 | 0 | 9.31 | 5.44 | 18.52 | 2.71 | 20.78 | -1.52 | 1.7 | -9.09 | 0 | 0 | 1.84 | -6.6 | 43.38 | -0.8 | 5.01 | 0.0 | 1.21 | 0.0 | 8.33 | -40.96 | 14.56 | -28.38 | 4.61 | -12.36 | 12.94 | -33.2 | 0.00 | 0 |
| 2017 (4) | 21.63 | 41.84 | 12.43 | 4.72 | 5.17 | 5.94 | 0 | 0 | 48.96 | -1.13 | -0.92 | 0 | 8.83 | 4.37 | 18.04 | 5.57 | 21.1 | -3.39 | 1.87 | 5.65 | 11.68 | 23.6 | 1.97 | -6.19 | 43.73 | 0.0 | 5.01 | 0.6 | 1.21 | 0.0 | 14.11 | -6.43 | 20.33 | -4.42 | 5.26 | -8.52 | 19.37 | -7.01 | 0.00 | 0 |
| 2016 (3) | 15.25 | -29.66 | 11.87 | -38.81 | 4.88 | -17.01 | 0 | 0 | 49.52 | -18.12 | 0.34 | 0 | 8.46 | -17.22 | 17.08 | 1.1 | 21.84 | -8.2 | 1.77 | 0.0 | 9.45 | -36.23 | 2.1 | 2000.0 | 43.73 | 0.0 | 4.98 | 0.0 | 1.21 | 0.0 | 15.08 | 1.96 | 21.27 | 1.38 | 5.75 | -25.9 | 20.83 | -7.63 | 0.00 | 0 |
| 2015 (2) | 21.68 | 10.39 | 19.4 | 8.74 | 5.88 | 65.63 | 0 | 0 | 60.48 | -13.14 | -0.73 | 0 | 10.22 | -31.46 | 16.90 | -21.09 | 23.79 | 1.58 | 1.77 | -11.5 | 14.82 | -23.84 | 0.1 | -9.09 | 43.73 | 0.0 | 4.98 | 0.0 | 1.21 | 0.0 | 14.79 | -4.64 | 20.98 | -3.32 | 7.76 | -6.51 | 22.55 | -5.29 | 0.00 | 0 |
| 2014 (1) | 19.64 | -6.43 | 17.84 | 3.0 | 3.55 | 106.4 | 0 | 0 | 69.63 | -2.95 | -5.01 | 0 | 14.91 | 27.11 | 21.41 | 30.98 | 23.42 | 14.58 | 2.0 | -10.71 | 19.46 | 19.17 | 0.11 | -15.38 | 43.73 | 0.0 | 4.98 | 5.96 | 1.21 | 0.0 | 15.51 | -27.29 | 21.7 | -20.34 | 8.3 | 11.86 | 23.81 | -17.18 | 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) | 18.68 | -9.93 | 19.59 | 1.03 | -87.47 | -77.31 | 0.68 | -92.44 | -92.44 | 0 | 0 | 0 | 8.85 | 6.63 | 9.8 | 0.69 | 1280.0 | 18.97 | 8.61 | 2.74 | 11.24 | 24.97 | 0.39 | -3.79 | 7.75 | -5.72 | -28.24 | 1.74 | 0.58 | -67.05 | 13.23 | 0 | 0 | 1.39 | 0.0 | 0.0 | 39.04 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 3.78 | 22.33 | 26.42 | 10.99 | 6.6 | 7.75 | 4.28 | 2.88 | 11.46 | 8.06 | 11.17 | 18.01 | 0.00 | 0 | 0 |
| 24Q2 (19) | 20.74 | 9.97 | 44.53 | 8.22 | 44.97 | 78.7 | 9.0 | 0.0 | 0 | 0 | 0 | 0 | 8.3 | -2.92 | 1.59 | 0.05 | -50.0 | 120.0 | 8.38 | -0.24 | 10.26 | 24.87 | -0.62 | -5.77 | 8.22 | -14.2 | -22.74 | 1.73 | -62.06 | -66.98 | 0 | 0 | -100.0 | 1.39 | 0.72 | 0.0 | 39.04 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 3.09 | 1.64 | 28.22 | 10.31 | 0.49 | 7.17 | 4.16 | 5.58 | 18.52 | 7.25 | 3.87 | 22.47 | 0.00 | 0 | 0 |
| 24Q1 (18) | 18.86 | 10.55 | 13.14 | 5.67 | 21.67 | -2.24 | 9.0 | 0.0 | 0 | 0 | 0 | 0 | 8.55 | -2.62 | 34.22 | 0.1 | 1100.0 | 131.25 | 8.4 | -2.78 | 38.39 | 25.03 | -9.09 | 19.42 | 9.58 | -10.97 | -11.71 | 4.56 | -0.22 | -14.77 | 0 | 0 | -100.0 | 1.38 | 2.22 | 0.0 | 39.04 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 3.04 | 3.4 | 14.72 | 10.26 | 0.98 | 3.95 | 3.94 | 6.49 | 5.63 | 6.98 | 5.12 | 9.4 | 0.00 | 0 | 0 |
| 23Q4 (17) | 17.06 | 9.22 | -4.43 | 4.66 | 2.64 | -35.72 | 9.0 | 0.0 | 0 | 0 | 0 | 0 | 8.78 | 8.93 | 21.61 | -0.01 | -101.72 | 99.4 | 8.64 | 11.63 | 27.62 | 27.53 | 6.08 | 22.25 | 10.76 | -0.37 | 3.46 | 4.57 | -13.45 | -16.3 | 0 | 0 | -100.0 | 1.35 | -2.88 | -2.17 | 39.04 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 2.94 | -1.67 | -1.34 | 10.16 | -0.39 | -0.29 | 3.7 | -3.65 | 1.09 | 6.64 | -2.78 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 15.62 | 8.85 | -24.1 | 4.54 | -1.3 | 1.57 | 9.0 | 0 | 0 | 0 | 0 | 0 | 8.06 | -1.35 | 14.65 | 0.58 | 332.0 | -1.69 | 7.74 | 1.84 | 3.06 | 25.96 | -1.68 | 9.63 | 10.8 | 1.5 | 6.51 | 5.28 | 0.76 | -9.59 | 0 | -100.0 | -100.0 | 1.39 | 0.0 | -1.42 | 39.04 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 2.99 | 24.07 | -33.56 | 10.2 | 6.03 | -12.89 | 3.84 | 9.4 | -11.11 | 6.83 | 15.37 | -22.56 | 0.00 | 0 | 0 |
| 23Q2 (15) | 14.35 | -13.92 | -42.9 | 4.6 | -20.69 | 6.98 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.17 | 28.26 | -2.04 | -0.25 | 21.88 | 63.77 | 7.6 | 25.21 | -9.95 | 26.40 | 25.95 | 5.37 | 10.64 | -1.94 | 14.16 | 5.24 | -2.06 | -11.64 | 8.99 | 0.0 | 0.0 | 1.39 | 0.72 | -2.8 | 39.04 | 0.0 | -10.0 | 6.0 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 2.41 | -9.06 | -38.36 | 9.62 | -2.53 | -13.49 | 3.51 | -5.9 | -16.23 | 5.92 | -7.21 | -26.91 | 0.00 | 0 | 0 |
| 23Q1 (14) | 16.67 | -6.61 | -35.14 | 5.8 | -20.0 | 39.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.37 | -11.77 | -14.73 | -0.32 | 80.84 | -190.91 | 6.07 | -10.34 | -29.5 | 20.96 | -6.93 | -18.23 | 10.85 | 4.33 | 14.81 | 5.35 | -2.01 | -12.87 | 8.99 | 0.0 | -0.11 | 1.38 | 0.0 | -6.12 | 39.04 | 0.0 | -10.0 | 6.0 | 0.0 | 19.76 | 1.21 | 0.0 | 0.0 | 2.65 | -11.07 | -73.31 | 9.87 | -3.14 | -38.89 | 3.73 | 1.91 | -17.84 | 6.38 | -3.92 | -55.91 | 0.00 | 0 | 0 |
| 22Q4 (13) | 17.85 | -13.27 | -31.97 | 7.25 | 62.19 | 60.4 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.22 | 2.7 | -18.69 | -1.67 | -383.05 | -488.37 | 6.77 | -9.85 | -38.06 | 22.52 | -4.88 | -33.94 | 10.4 | 2.56 | 11.95 | 5.46 | -6.51 | -4.38 | 8.99 | 0.0 | 0 | 1.38 | -2.13 | -4.17 | 39.04 | 0.0 | -10.0 | 6.0 | 0.0 | 19.76 | 1.21 | 0.0 | 0.0 | 2.98 | -33.78 | -70.32 | 10.19 | -12.98 | -37.33 | 3.66 | -15.28 | -2.66 | 6.64 | -24.72 | -51.88 | 0.00 | 0 | 0 |
| 22Q3 (12) | 20.58 | -18.11 | -24.75 | 4.47 | 3.95 | -27.2 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.03 | -15.71 | -21.89 | 0.59 | 185.51 | -94.8 | 7.51 | -11.02 | -28.61 | 23.68 | -5.49 | -28.25 | 10.14 | 8.8 | -5.23 | 5.84 | -1.52 | 5.23 | 8.99 | 0.0 | 0 | 1.41 | -1.4 | -2.76 | 39.04 | -10.0 | -10.0 | 6.0 | 0.0 | 19.76 | 1.21 | 0.0 | 0.0 | 4.5 | 15.09 | -53.27 | 11.71 | 5.31 | -26.12 | 4.32 | 3.1 | -5.05 | 8.82 | 8.89 | -37.8 | 0.00 | 0 | 0 |
| 22Q2 (11) | 25.13 | -2.22 | 17.7 | 4.3 | 3.37 | -38.22 | 0.6 | 1.69 | -50.0 | 0 | 0 | 0 | 8.34 | 11.65 | 1.21 | -0.69 | -527.27 | -331.25 | 8.44 | -1.97 | -12.99 | 25.05 | -2.27 | -17.25 | 9.32 | -1.38 | -18.1 | 5.93 | -3.42 | 4.04 | 8.99 | -0.11 | -6.06 | 1.43 | -2.72 | -3.38 | 43.38 | 0.0 | 0.0 | 6.0 | 19.76 | 19.76 | 1.21 | 0.0 | 0.0 | 3.91 | -60.62 | 328.65 | 11.12 | -31.15 | 146.56 | 4.19 | -7.71 | -11.23 | 8.1 | -44.02 | 169.1 | 0.00 | 0 | 0 |
| 22Q1 (10) | 25.7 | -2.06 | 22.91 | 4.16 | -7.96 | -62.89 | 0.59 | -94.21 | -50.83 | 0 | 0 | 0 | 7.47 | -15.88 | 25.76 | -0.11 | -125.58 | 93.49 | 8.61 | -21.23 | 4.11 | 25.63 | -24.81 | 9.04 | 9.45 | 1.72 | -16.67 | 6.14 | 7.53 | 1.82 | 9.0 | 0 | -5.96 | 1.47 | 2.08 | -3.29 | 43.38 | 0.0 | 0.0 | 5.01 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 9.93 | -1.1 | 740.65 | 16.15 | -0.68 | 245.82 | 4.54 | 20.74 | 1.57 | 14.47 | 4.86 | 395.55 | 0.00 | 0 | 0 |
| 21Q4 (9) | 26.24 | -4.06 | 30.81 | 4.52 | -26.38 | -67.62 | 10.19 | 0.1 | 749.17 | 0 | 0 | 0 | 8.88 | -1.33 | 2.07 | 0.43 | -96.21 | -62.61 | 10.93 | 3.9 | -0.91 | 34.09 | 3.31 | 11.58 | 9.29 | -13.18 | -21.0 | 5.71 | 2.88 | -5.78 | 0 | 0 | -100.0 | 1.44 | -0.69 | -6.49 | 43.38 | 0.0 | 0.0 | 5.01 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 10.04 | 4.26 | 7071.43 | 16.26 | 2.59 | 155.26 | 3.76 | -17.36 | -2.08 | 13.8 | -2.68 | 246.73 | 0.00 | 0 | 0 |
| 21Q3 (8) | 27.35 | 28.1 | 23.59 | 6.14 | -11.78 | -58.68 | 10.18 | 748.33 | 748.33 | 0 | 0 | 0 | 9.0 | 9.22 | -1.75 | 11.34 | 7187.5 | 6200.0 | 10.52 | 8.45 | 2.43 | 33.00 | 9.0 | 26.53 | 10.7 | -5.98 | -14.19 | 5.55 | -2.63 | 5.11 | 0 | -100.0 | -100.0 | 1.45 | -2.03 | -5.84 | 43.38 | 0.0 | 0.0 | 5.01 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 9.63 | 663.16 | 1072.73 | 15.85 | 251.44 | 202.48 | 4.55 | -3.6 | 5.57 | 14.18 | 371.1 | 327.11 | 0.00 | 0 | 0 |
| 21Q2 (7) | 21.35 | 2.1 | 23.13 | 6.96 | -37.91 | -31.43 | 1.2 | 0.0 | 0.0 | 0 | 0 | 0 | 8.24 | 38.72 | -27.59 | -0.16 | 90.53 | 93.96 | 9.7 | 17.29 | -9.6 | 30.27 | 28.79 | 0 | 11.38 | 0.35 | -1.73 | 5.7 | -5.47 | 15.38 | 9.57 | 0.0 | -10.89 | 1.48 | -2.63 | -4.52 | 43.38 | 0.0 | 0.0 | 5.01 | 0.0 | 0 | 1.21 | 0.0 | 0 | -1.71 | -10.32 | 0 | 4.51 | -3.43 | -10.87 | 4.72 | 5.59 | 16.54 | 3.01 | 3.08 | -25.68 | 0.00 | 0 | 0 |
| 21Q1 (6) | 20.91 | 4.24 | 12.24 | 11.21 | -19.7 | 0.45 | 1.2 | 0.0 | -0.83 | 0 | 0 | 0 | 5.94 | -31.72 | -13.41 | -1.69 | -246.96 | 37.64 | 8.27 | -25.02 | 12.82 | 23.51 | -23.06 | 0 | 11.34 | -3.57 | -38.97 | 6.03 | -0.5 | 313.01 | 9.57 | -5.81 | -10.89 | 1.52 | -1.3 | -5.59 | 43.38 | 0.0 | 0.0 | 5.01 | 0.0 | 0 | 1.21 | 0.0 | 0 | -1.55 | -1207.14 | 0 | 4.67 | -26.69 | -39.43 | 4.47 | 16.41 | 10.37 | 2.92 | -26.63 | -27.9 | 0.00 | 0 | 0 |
| 20Q4 (5) | 20.06 | -9.35 | 18.42 | 13.96 | -6.06 | 16.53 | 1.2 | 0.0 | 81.82 | 0 | 0 | 0 | 8.7 | -5.02 | -27.38 | 1.15 | 538.89 | 255.41 | 11.03 | 7.4 | 17.84 | 30.55 | 17.16 | 0 | 11.76 | -5.69 | -39.48 | 6.06 | 14.77 | 262.87 | 10.16 | 0.1 | -10.33 | 1.54 | 0.0 | -7.23 | 43.38 | 0.0 | 0.0 | 5.01 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0.14 | 114.14 | -96.66 | 6.37 | 21.56 | -38.87 | 3.84 | -10.9 | -2.78 | 3.98 | 19.88 | -51.11 | 0.00 | 0 | 0 |
| 20Q3 (4) | 22.13 | 27.62 | 0.0 | 14.86 | 46.4 | 0.0 | 1.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.16 | -19.51 | 0.0 | 0.18 | 106.79 | 0.0 | 10.27 | -4.29 | 0.0 | 26.08 | 0 | 0.0 | 12.47 | 7.69 | 0.0 | 5.28 | 6.88 | 0.0 | 10.15 | -5.49 | 0.0 | 1.54 | -0.65 | 0.0 | 43.38 | 0.0 | 0.0 | 5.01 | 0 | 0.0 | 1.21 | 0 | 0.0 | -0.99 | 0 | 0.0 | 5.24 | 3.56 | 0.0 | 4.31 | 6.42 | 0.0 | 3.32 | -18.02 | 0.0 | 0.00 | 0 | 0.0 |
