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) | 6.13 | 0.16 | 5.01 | -4.93 | 1.17 | 74.63 | 0 | 0 | 23.57 | -9.07 | -0.17 | 0 | 6.31 | -2.17 | 26.77 | 7.58 | 6.48 | -22.95 | 1.1 | -2.65 | 2.29 | 72.18 | 0.17 | 0.0 | 16.7 | 0.0 | 3.63 | 1.97 | 2.28 | -13.96 | 6.34 | -3.94 | 12.25 | -4.37 | -1.43 | 0 | 4.91 | -7.71 | 0.14 | -0.87 |
| 2022 (9) | 6.12 | -9.6 | 5.27 | 17.63 | 0.67 | 67.5 | 0 | 0 | 25.92 | 17.87 | 0.63 | 50.0 | 6.45 | 17.7 | 24.88 | -0.15 | 8.41 | 22.06 | 1.13 | 4.63 | 1.33 | 343.33 | 0.17 | 0.0 | 16.7 | 0.0 | 3.56 | 1.14 | 2.65 | 165.0 | 6.6 | -17.71 | 12.81 | 2.15 | -1.28 | 0 | 5.32 | -16.48 | 0.14 | -5.85 |
| 2021 (8) | 6.77 | -5.97 | 4.48 | 163.53 | 0.4 | -36.51 | 0 | 0 | 21.99 | 18.16 | 0.42 | 0 | 5.48 | 0.55 | 24.92 | -14.9 | 6.89 | 10.42 | 1.08 | -1.82 | 0.3 | -57.14 | 0.17 | 0.0 | 16.7 | 0.0 | 3.52 | 0.0 | 1.0 | 0.0 | 8.02 | 1.01 | 12.54 | 0.72 | -1.65 | 0 | 6.37 | -2.3 | 0.15 | -11.23 |
| 2020 (7) | 7.2 | -25.39 | 1.7 | -53.04 | 0.63 | 162.5 | 0 | 0 | 18.61 | -18.27 | -0.61 | 0 | 5.45 | -18.17 | 29.29 | 0.12 | 6.24 | -10.09 | 1.1 | -0.9 | 0.7 | 204.35 | 0.17 | 0.0 | 16.7 | 0.0 | 3.52 | 0.0 | 1.0 | 0.0 | 7.94 | -9.77 | 12.45 | -6.46 | -1.42 | 0 | 6.52 | -13.87 | 0.16 | -4.37 |
| 2019 (6) | 9.65 | -8.18 | 3.62 | -5.24 | 0.24 | -7.69 | 0 | 0 | 22.77 | -8.07 | -0.41 | 0 | 6.66 | -2.2 | 29.25 | 6.39 | 6.94 | -21.14 | 1.11 | -1.77 | 0.23 | -51.06 | 0.17 | 0.0 | 16.7 | 0.0 | 3.52 | 0.0 | 1.0 | 0.0 | 8.8 | -7.27 | 13.31 | -5.0 | -1.23 | 0 | 7.57 | -13.09 | 0.17 | -4.27 |
| 2018 (5) | 10.51 | -17.05 | 3.82 | -1.04 | 0.26 | -45.83 | 0 | 0 | 24.77 | 2.4 | 0 | 0 | 6.81 | -7.35 | 27.49 | -9.52 | 8.8 | 3.29 | 1.13 | -1.74 | 0.47 | -34.72 | 0.17 | -5.56 | 16.7 | 0.0 | 3.52 | 0.0 | 1.0 | 0.0 | 9.49 | -3.75 | 14.01 | -2.57 | -0.78 | 0 | 8.71 | -4.81 | 0.18 | -7.44 |
| 2017 (4) | 12.67 | 61.81 | 3.86 | 28.67 | 0.48 | -67.79 | 0 | 0 | 24.19 | -4.88 | -0.15 | 0 | 7.35 | -1.61 | 30.38 | 3.44 | 8.52 | 8.67 | 1.15 | -1.71 | 0.72 | 200.0 | 0.18 | 0.0 | 16.7 | 0.0 | 3.52 | 3.23 | 1.0 | 0.0 | 9.86 | -7.33 | 14.38 | -4.39 | -0.71 | 0 | 9.15 | -14.0 | 0.19 | 6.15 |
| 2016 (3) | 7.83 | 18.64 | 3.0 | -3.85 | 1.49 | 23.14 | 0 | 0 | 25.43 | -10.11 | 1.13 | 54.79 | 7.47 | -22.27 | 29.37 | -13.53 | 7.84 | -8.62 | 1.17 | -1.68 | 0.24 | -81.54 | 0.18 | 0.0 | 16.7 | -12.01 | 3.41 | 2.4 | 1.0 | 0.0 | 10.64 | 5.77 | 15.04 | 4.52 | 0 | 0 | 10.64 | -4.83 | 0.18 | -6.61 |
| 2015 (2) | 6.6 | -3.65 | 3.12 | 4.35 | 1.21 | 3.42 | 0 | 0 | 28.29 | -20.96 | 0.73 | -55.76 | 9.61 | -18.83 | 33.97 | 2.68 | 8.58 | -11.46 | 1.19 | -1.65 | 1.3 | -17.72 | 0.18 | 28.57 | 18.98 | 0.0 | 3.33 | 5.05 | 1.0 | 0.0 | 10.06 | 0.9 | 14.39 | 1.77 | 1.12 | 5.66 | 11.18 | 1.36 | 0.19 | -6.7 |
| 2014 (1) | 6.85 | 17.7 | 2.99 | 43.06 | 1.17 | -35.36 | 0 | 0 | 35.79 | 2.17 | 1.65 | 15.38 | 11.84 | 6.09 | 33.08 | 3.84 | 9.69 | -17.74 | 1.21 | -46.93 | 1.58 | -13.19 | 0.14 | -6.67 | 18.98 | 0.0 | 3.17 | 4.62 | 1.0 | 0.0 | 9.97 | 10.04 | 14.14 | 8.02 | 1.06 | 457.89 | 11.03 | 19.24 | 0.21 | -2.2 |
| 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) | 5.42 | -12.86 | -24.83 | 4.32 | -1.37 | -22.86 | 1.17 | 0.0 | 7.34 | 0 | 0 | 0 | 5.62 | -9.21 | -9.65 | 0.19 | 171.43 | 850.0 | 5.61 | -14.61 | -14.61 | 23.43 | -12.47 | -16.57 | 6.57 | 1.7 | -6.54 | 1.46 | 35.19 | 31.53 | 1.42 | -16.96 | -44.96 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 6.45 | 3.04 | 0.78 | 12.36 | 1.56 | 0.41 | -1.06 | 0.93 | 3.64 | 5.39 | 3.85 | 1.7 | 0.13 | -13.49 | -7.51 |
| 24Q2 (19) | 6.22 | 3.15 | -10.76 | 4.38 | 0.46 | -21.51 | 1.17 | 0.0 | 27.17 | 0 | 0 | 0 | 6.19 | 4.74 | 4.74 | 0.07 | -61.11 | 133.33 | 6.57 | 11.54 | 8.77 | 26.77 | 10.27 | 8.15 | 6.46 | 0.31 | -13.06 | 1.08 | -0.92 | -3.57 | 1.71 | -14.5 | -35.47 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 6.26 | -3.99 | -1.88 | 12.17 | -2.09 | -0.98 | -1.07 | 3.6 | 24.65 | 5.19 | -4.07 | 4.64 | 0.15 | 9.86 | 8.85 |
| 24Q1 (18) | 6.03 | -1.63 | -7.66 | 4.36 | -12.97 | 0.69 | 1.17 | 0.0 | 34.48 | 0 | 0 | 0 | 5.91 | -4.98 | 13.22 | 0.18 | 325.0 | 238.46 | 5.89 | -6.66 | 1.2 | 24.28 | -9.31 | 4.5 | 6.44 | -0.62 | -17.01 | 1.09 | -0.91 | -3.54 | 2.0 | -12.66 | -24.24 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.63 | 0.0 | 1.97 | 2.28 | 0.0 | -13.96 | 6.52 | 2.84 | 0.77 | 12.43 | 1.47 | -1.97 | -1.11 | 22.38 | 13.28 | 5.41 | 10.18 | 4.24 | 0.13 | -0.91 | -0.52 |
| 23Q4 (17) | 6.13 | -14.98 | 0.16 | 5.01 | -10.54 | -4.93 | 1.17 | 7.34 | 74.63 | 0 | 0 | 0 | 6.22 | 0.0 | 2.98 | -0.08 | -500.0 | 70.37 | 6.31 | -3.96 | -2.17 | 26.77 | -4.69 | 7.62 | 6.48 | -7.82 | -22.95 | 1.1 | -0.9 | -2.65 | 2.29 | -11.24 | 72.18 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.63 | 0.0 | 1.97 | 2.28 | 0.0 | -13.96 | 6.34 | -0.94 | -3.94 | 12.25 | -0.49 | -4.37 | -1.43 | -30.0 | -11.72 | 4.91 | -7.36 | -7.71 | 0.14 | -1.8 | -0.87 |
| 23Q3 (16) | 7.21 | 3.44 | 56.4 | 5.6 | 0.36 | 1.63 | 1.09 | 18.48 | 211.43 | 0 | 0 | 0 | 6.22 | 5.25 | -13.97 | 0.02 | -33.33 | -94.74 | 6.57 | 8.77 | -11.81 | 28.09 | 13.47 | -2.61 | 7.03 | -5.38 | -19.1 | 1.11 | -0.89 | -2.63 | 2.58 | -2.64 | 5060.0 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.63 | 0.0 | 1.97 | 2.28 | 0.0 | -13.96 | 6.4 | 0.31 | -6.02 | 12.31 | 0.16 | -5.45 | -1.1 | 22.54 | -17.02 | 5.3 | 6.85 | -9.71 | 0.14 | 1.82 | -1.27 |
| 23Q2 (15) | 6.97 | 6.74 | 34.56 | 5.58 | 28.87 | 31.91 | 0.92 | 5.75 | 130.0 | 0 | 0 | 0 | 5.91 | 13.22 | -9.91 | 0.03 | 123.08 | -91.43 | 6.04 | 3.78 | -5.77 | 24.75 | 6.54 | -6.85 | 7.43 | -4.25 | -12.28 | 1.12 | -0.88 | -2.61 | 2.65 | 0.38 | 2550.0 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.63 | 1.97 | 1.97 | 2.28 | -13.96 | -13.96 | 6.38 | -1.39 | -0.78 | 12.29 | -3.08 | -2.77 | -1.42 | -10.94 | -13.6 | 4.96 | -4.43 | -4.25 | 0.14 | 0.41 | -6.13 |
| 23Q1 (14) | 6.53 | 6.7 | -0.61 | 4.33 | -17.84 | 32.82 | 0.87 | 29.85 | 117.5 | 0 | 0 | 0 | 5.22 | -13.58 | -14.43 | -0.13 | 51.85 | -176.47 | 5.82 | -9.77 | 3.01 | 23.23 | -6.6 | -5.83 | 7.76 | -7.73 | 5.15 | 1.13 | 0.0 | -2.59 | 2.64 | 98.5 | 1220.0 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.56 | 0.0 | 1.14 | 2.65 | 0.0 | 165.0 | 6.47 | -1.97 | -21.0 | 12.68 | -1.01 | -0.24 | -1.28 | 0.0 | -3.23 | 5.19 | -2.44 | -25.32 | 0.14 | -1.26 | -6.72 |
| 22Q4 (13) | 6.12 | 32.75 | -9.6 | 5.27 | -4.36 | 17.63 | 0.67 | 91.43 | 67.5 | 0 | 0 | 0 | 6.04 | -16.46 | 1.68 | -0.27 | -171.05 | -307.69 | 6.45 | -13.42 | 17.7 | 24.87 | -13.76 | -0.23 | 8.41 | -3.22 | 22.06 | 1.13 | -0.88 | 4.63 | 1.33 | 2560.0 | 343.33 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.56 | 0.0 | 1.14 | 2.65 | 0.0 | 165.0 | 6.6 | -3.08 | -17.71 | 12.81 | -1.61 | 2.15 | -1.28 | -36.17 | 22.42 | 5.32 | -9.37 | -16.48 | 0.14 | -2.2 | -5.85 |
| 22Q3 (12) | 4.61 | -11.0 | -34.89 | 5.51 | 30.26 | 53.06 | 0.35 | -12.5 | -23.91 | 0 | 0 | 0 | 7.23 | 10.21 | 30.98 | 0.38 | 8.57 | 442.86 | 7.45 | 16.22 | 45.22 | 28.84 | 8.53 | 19.59 | 8.69 | 2.6 | 21.03 | 1.14 | -0.87 | 5.56 | 0.05 | -50.0 | -87.5 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.56 | 0.0 | 1.14 | 2.65 | 0.0 | 165.0 | 6.81 | 5.91 | -13.69 | 13.02 | 3.01 | 4.92 | -0.94 | 24.8 | 44.05 | 5.87 | 13.32 | -5.48 | 0.14 | -3.19 | -3.5 |
| 22Q2 (11) | 5.18 | -21.16 | -35.25 | 4.23 | 29.75 | 53.82 | 0.4 | 0.0 | -23.08 | 0 | 0 | 0 | 6.56 | 7.54 | 22.85 | 0.35 | 105.88 | 337.5 | 6.41 | 13.45 | 20.04 | 26.58 | 7.71 | 4.16 | 8.47 | 14.77 | 25.3 | 1.15 | -0.86 | 5.5 | 0.1 | -50.0 | -80.0 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.56 | 1.14 | 1.14 | 2.65 | 165.0 | 165.0 | 6.43 | -21.49 | -21.2 | 12.64 | -0.55 | -0.24 | -1.25 | -0.81 | 24.7 | 5.18 | -25.47 | -20.31 | 0.14 | -0.22 | -9.35 |
| 22Q1 (10) | 6.57 | -2.95 | -12.86 | 3.26 | -27.23 | 23.95 | 0.4 | 0.0 | -29.82 | 0 | 0 | 0 | 6.1 | 2.69 | 17.76 | 0.17 | 30.77 | 21.43 | 5.65 | 3.1 | -1.91 | 24.67 | -1.04 | -18.57 | 7.38 | 7.11 | 12.33 | 1.16 | 7.41 | 6.42 | 0.2 | -33.33 | -66.67 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 8.19 | 2.12 | 1.36 | 12.71 | 1.36 | 0.95 | -1.24 | 24.85 | 16.78 | 6.95 | 9.11 | 5.46 | 0.14 | -0.35 | -10.14 |
| 21Q4 (9) | 6.77 | -4.38 | -5.97 | 4.48 | 24.44 | 163.53 | 0.4 | -13.04 | -36.51 | 0 | 0 | 0 | 5.94 | 7.61 | 13.58 | 0.13 | 85.71 | 154.17 | 5.48 | 6.82 | 0.55 | 24.93 | 3.37 | -14.87 | 6.89 | -4.04 | 10.42 | 1.08 | 0.0 | -1.82 | 0.3 | -25.0 | -57.14 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 8.02 | 1.65 | 1.01 | 12.54 | 1.05 | 0.72 | -1.65 | 1.79 | -16.2 | 6.37 | 2.58 | -2.3 | 0.15 | 0.25 | -11.23 |
| 21Q3 (8) | 7.08 | -11.5 | -14.29 | 3.6 | 30.91 | 15.38 | 0.46 | -11.54 | 4.55 | 0 | 0 | 0 | 5.52 | 3.37 | 6.56 | 0.07 | -12.5 | -22.22 | 5.13 | -3.93 | -5.52 | 24.12 | -5.47 | -15.65 | 7.18 | 6.21 | 18.68 | 1.08 | -0.92 | -1.82 | 0.4 | -20.0 | -2.44 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 7.89 | -3.31 | -2.47 | 12.41 | -2.05 | -1.59 | -1.68 | -1.2 | -11.26 | 6.21 | -4.46 | -5.62 | 0.14 | -9.06 | -11.01 |
| 21Q2 (7) | 8.0 | 6.1 | -11.21 | 2.75 | 4.56 | -4.51 | 0.52 | -8.77 | 18.18 | 0 | 0 | 0 | 5.34 | 3.09 | 56.14 | 0.08 | -42.86 | 136.36 | 5.34 | -7.29 | 7.01 | 25.51 | -15.8 | 0 | 6.76 | 2.89 | -3.98 | 1.09 | 0.0 | -1.8 | 0.5 | -16.67 | -3.85 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 8.16 | 0.99 | 2.0 | 12.67 | 0.64 | 1.2 | -1.66 | -11.41 | -6.41 | 6.5 | -1.37 | 0.93 | 0.16 | -1.1 | -1.67 |
| 21Q1 (6) | 7.54 | 4.72 | -24.68 | 2.63 | 54.71 | -23.99 | 0.57 | -9.52 | 137.5 | 0 | 0 | 0 | 5.18 | -0.96 | 8.37 | 0.14 | 158.33 | 158.33 | 5.76 | 5.69 | -6.65 | 30.30 | 3.46 | 0 | 6.57 | 5.29 | -3.38 | 1.09 | -0.91 | -1.8 | 0.6 | -14.29 | 252.94 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 8.08 | 1.76 | -5.61 | 12.59 | 1.12 | -3.75 | -1.49 | -4.93 | -13.74 | 6.59 | 1.07 | -9.1 | 0.16 | -1.56 | -3.69 |
| 20Q4 (5) | 7.2 | -12.83 | -25.39 | 1.7 | -45.51 | -53.04 | 0.63 | 43.18 | 162.5 | 0 | 0 | 0 | 5.23 | 0.97 | -6.77 | -0.24 | -366.67 | -41.18 | 5.45 | 0.37 | -18.17 | 29.29 | 2.42 | 0 | 6.24 | 3.14 | -10.09 | 1.1 | 0.0 | -0.9 | 0.7 | 70.73 | 204.35 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 7.94 | -1.85 | -9.77 | 12.45 | -1.27 | -6.46 | -1.42 | 5.96 | -15.45 | 6.52 | -0.91 | -13.87 | 0.16 | 0.5 | -4.37 |
| 20Q3 (4) | 8.26 | -8.32 | 0.0 | 3.12 | 8.33 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0 | 0.0 | 5.18 | 51.46 | 0.0 | 0.09 | 140.91 | 0.0 | 5.43 | 8.82 | 0.0 | 28.59 | 0 | 0.0 | 6.05 | -14.06 | 0.0 | 1.1 | -0.9 | 0.0 | 0.41 | -21.15 | 0.0 | 0.17 | 0.0 | 0.0 | 16.7 | 0.0 | 0.0 | 3.52 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 8.09 | 1.12 | 0.0 | 12.61 | 0.72 | 0.0 | -1.51 | 3.21 | 0.0 | 6.58 | 2.17 | 0.0 | 0.16 | 0.49 | 0.0 |
