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) | 25.53 | 4.76 | 4.78 | -38.8 | 0.07 | -56.25 | 0 | 0 | 84.61 | -23.43 | 2.54 | -52.79 | 18.22 | -12.61 | 21.53 | 14.13 | 33.56 | -16.06 | 0 | 0 | 46.02 | 0.33 | 0.08 | 14.29 | 30.22 | 0.0 | 3.36 | 11.26 | 4.31 | 0.0 | 6.49 | -0.61 | 14.17 | 2.24 | -3.95 | 0 | 2.54 | -21.12 | 0.16 | 2.36 |
| 2022 (9) | 24.37 | 137.52 | 7.81 | -52.44 | 0.16 | -30.43 | 0 | 0 | 110.5 | -6.44 | 5.38 | -27.79 | 20.85 | -23.09 | 18.87 | -17.8 | 39.98 | -10.64 | 0 | 0 | 45.87 | 27.35 | 0.07 | -12.5 | 30.22 | 5.0 | 3.02 | 29.06 | 4.31 | 0.0 | 6.53 | -0.15 | 13.86 | 5.08 | -3.31 | 0 | 3.22 | -27.8 | 0.15 | -0.66 |
| 2021 (8) | 10.26 | 62.6 | 16.42 | -17.74 | 0.23 | -91.19 | 0 | 0 | 118.1 | 46.62 | 7.45 | 278.17 | 27.11 | 25.28 | 22.96 | -14.55 | 44.74 | 34.88 | 0 | 0 | 36.02 | 63.8 | 0.08 | -27.27 | 28.78 | 0.0 | 2.34 | 30.0 | 4.31 | 0.0 | 6.54 | 125.52 | 13.19 | 46.56 | -2.08 | 0 | 4.46 | 251.18 | 0.16 | -0.97 |
| 2020 (7) | 6.31 | 14.52 | 19.96 | 4.23 | 2.61 | 183.7 | 0 | 0 | 80.55 | -13.7 | 1.97 | -53.43 | 21.64 | 5.05 | 26.87 | 21.73 | 33.17 | -4.05 | 0 | 0 | 21.99 | -15.52 | 0.11 | 0.0 | 28.78 | 0.0 | 1.8 | 31.39 | 4.31 | 0.0 | 2.9 | -41.3 | 9.0 | -15.17 | -1.63 | 0 | 1.27 | -68.09 | 0.16 | 4.29 |
| 2019 (6) | 5.51 | -15.36 | 19.15 | 22.84 | 0.92 | 217.24 | 0 | 0 | 93.34 | -5.14 | 4.23 | -8.24 | 20.6 | -7.08 | 22.07 | -2.04 | 34.57 | 1.35 | 0 | 0 | 26.03 | 9.92 | 0.11 | 22.22 | 28.78 | 0.0 | 1.37 | 50.55 | 4.31 | 0.0 | 4.94 | 1.65 | 10.61 | 5.26 | -0.96 | 0 | 3.98 | -16.91 | 0.15 | 5.51 |
| 2018 (5) | 6.51 | -59.16 | 15.59 | -48.77 | 0.29 | 123.08 | 0 | 0 | 98.4 | 9.37 | 4.61 | 97.85 | 22.17 | 6.28 | 22.53 | -2.83 | 34.11 | 24.17 | 0 | 0 | 23.68 | 171.56 | 0.09 | 12.5 | 28.78 | 0.0 | 0.91 | 33.82 | 4.31 | 0.0 | 4.86 | 78.68 | 10.08 | 30.74 | -0.07 | 0 | 4.79 | 42.99 | 0.14 | 0.67 |
| 2017 (4) | 15.94 | -6.67 | 30.43 | -15.68 | 0.13 | -93.93 | 0 | 0 | 89.97 | 4.4 | 2.33 | -6.8 | 20.86 | -0.67 | 23.19 | -4.85 | 27.47 | 1.33 | 0 | 0 | 8.72 | 204.9 | 0.08 | -11.11 | 28.78 | 0.0 | 0.68 | 58.14 | 4.31 | 0.0 | 2.72 | -6.53 | 7.71 | 0.78 | 0.63 | 65.79 | 3.35 | 1.82 | 0.14 | 2.0 |
| 2016 (3) | 17.08 | -20.22 | 36.09 | -9.46 | 2.14 | -37.97 | 0 | 0 | 86.18 | 0.67 | 2.5 | 70.07 | 21.0 | 19.05 | 24.37 | 18.26 | 27.11 | -7.66 | 0 | 0 | 2.86 | -15.88 | 0.09 | -25.0 | 28.78 | 0.0 | 0.43 | 53.57 | 4.31 | 0.0 | 2.91 | 28.76 | 7.65 | 11.84 | 0.38 | -80.81 | 3.29 | -22.41 | 0.14 | -1.41 |
| 2015 (2) | 21.41 | 137.1 | 39.86 | 17.06 | 3.45 | 38.55 | 0 | 0 | 85.61 | -6.71 | 1.47 | 5.0 | 17.64 | -13.74 | 20.61 | -7.53 | 29.36 | -10.41 | 0 | 0 | 3.4 | -3.95 | 0.12 | 33.33 | 28.78 | 0.0 | 0.28 | 100.0 | 4.31 | -3.79 | 2.26 | 0.0 | 6.84 | -0.58 | 1.98 | -37.93 | 4.24 | -22.2 | 0.14 | 7.47 |
| 2014 (1) | 9.03 | -2.06 | 34.05 | -6.99 | 2.49 | -6.04 | 0 | 0 | 91.77 | 9.28 | 1.4 | -1.41 | 20.45 | -5.46 | 22.28 | -13.48 | 32.77 | 1.3 | 0 | 0 | 3.54 | -10.15 | 0.09 | -30.77 | 28.78 | 0.0 | 0.14 | 0 | 4.48 | 3.94 | 2.26 | -17.82 | 6.88 | -2.41 | 3.19 | -6.73 | 5.45 | -11.67 | 0.13 | 1.02 |
| 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) | 15.01 | -5.12 | -43.7 | 1.22 | -27.38 | -80.07 | 16.0 | 0.25 | 22757.14 | 0 | 0 | 0 | 23.8 | 8.08 | 9.88 | 0.43 | -71.9 | 38.71 | 19.67 | -6.06 | 3.91 | 22.30 | -8.34 | 3.77 | 38.72 | 8.67 | 12.49 | 0 | 0 | 0 | 30.15 | -0.07 | -34.46 | 0.05 | -16.67 | -28.57 | 30.22 | 0.0 | 0.0 | 3.7 | 0.0 | 10.12 | 4.31 | 0.0 | 0.0 | 6.0 | 7.53 | 16.28 | 14.01 | 3.17 | 9.2 | -3.67 | 0.0 | -22.33 | 2.33 | 21.99 | 7.87 | 0.16 | 2.23 | 1.21 |
| 24Q2 (19) | 15.82 | -11.07 | -50.24 | 1.68 | -53.72 | -72.86 | 15.96 | 0.19 | 22700.0 | 0 | 0 | 0 | 22.02 | 9.12 | 8.63 | 1.53 | 139.06 | 350.0 | 20.94 | 19.04 | 24.49 | 24.33 | 16.62 | 35.1 | 35.63 | 4.86 | -3.36 | 0 | 0 | 0 | 30.17 | 0.0 | -34.37 | 0.06 | -14.29 | -25.0 | 30.22 | 0.0 | 0.0 | 3.7 | 10.12 | 10.12 | 4.31 | 0.0 | 0.0 | 5.58 | 27.4 | 15.05 | 13.58 | 12.7 | 8.47 | -3.67 | -0.82 | -13.98 | 1.91 | 158.11 | 17.18 | 0.16 | -4.79 | 2.58 |
| 24Q1 (18) | 17.79 | -30.32 | -41.44 | 3.63 | -24.06 | -54.22 | 15.93 | 22657.14 | 22657.14 | 0 | 0 | 0 | 20.18 | -9.18 | -1.37 | 0.64 | -49.61 | 4.92 | 17.59 | -3.46 | -1.57 | 20.86 | -3.14 | 17.19 | 33.98 | 1.25 | -11.69 | 0 | 0 | 0 | 30.17 | -34.44 | -34.24 | 0.07 | -12.5 | -12.5 | 30.22 | 0.0 | 0.0 | 3.36 | 0.0 | 11.26 | 4.31 | 0.0 | 0.0 | 4.38 | -32.51 | -9.69 | 12.05 | -14.96 | -1.07 | -3.64 | 7.85 | 2.93 | 0.74 | -70.87 | -32.73 | 0.16 | 3.68 | 3.76 |
| 23Q4 (17) | 25.53 | -4.24 | 4.76 | 4.78 | -21.9 | -38.8 | 0.07 | 0.0 | -56.25 | 0 | 0 | 0 | 22.22 | 2.59 | -13.57 | 1.27 | 309.68 | 20.95 | 18.22 | -3.75 | -12.61 | 21.53 | 0.22 | 14.13 | 33.56 | -2.5 | -16.06 | 0 | 0 | 0 | 46.02 | 0.04 | 0.33 | 0.08 | 14.29 | 14.29 | 30.22 | 0.0 | 0.0 | 3.36 | 0.0 | 11.26 | 4.31 | 0.0 | 0.0 | 6.49 | 25.78 | -0.61 | 14.17 | 10.44 | 2.24 | -3.95 | -31.67 | -19.34 | 2.54 | 17.59 | -21.12 | 0.16 | 0.29 | 2.36 |
| 23Q3 (16) | 26.66 | -16.14 | 54.82 | 6.12 | -1.13 | -29.0 | 0.07 | 0.0 | -68.18 | 0 | 0 | 0 | 21.66 | 6.86 | -19.69 | 0.31 | -8.82 | -74.8 | 18.93 | 12.54 | -8.55 | 21.49 | 19.33 | 22.06 | 34.42 | -6.64 | -29.13 | 0 | 0 | 0 | 46.0 | 0.07 | 0.33 | 0.07 | -12.5 | -12.5 | 30.22 | 0.0 | 0.0 | 3.36 | 0.0 | 23.99 | 4.31 | 0.0 | 0.0 | 5.16 | 6.39 | -18.87 | 12.83 | 2.48 | -4.11 | -3.0 | 6.83 | -41.51 | 2.16 | 32.52 | -49.06 | 0.16 | 3.61 | 6.39 |
| 23Q2 (15) | 31.79 | 4.64 | 120.46 | 6.19 | -21.94 | -42.15 | 0.07 | 0.0 | -73.08 | 0 | 0 | 0 | 20.27 | -0.93 | -25.64 | 0.34 | -44.26 | -78.34 | 16.82 | -5.88 | -25.11 | 18.01 | 1.17 | -1.24 | 36.87 | -4.18 | -20.56 | 0 | 0 | 0 | 45.97 | 0.2 | 0.5 | 0.08 | 0.0 | -11.11 | 30.22 | 0.0 | 0.0 | 3.36 | 11.26 | 23.99 | 4.31 | 0.0 | 0.0 | 4.85 | 0.0 | -1.82 | 12.52 | 2.79 | 4.59 | -3.22 | 14.13 | -41.23 | 1.63 | 48.18 | -38.72 | 0.15 | -3.69 | -0.86 |
| 23Q1 (14) | 30.38 | 24.66 | 66.47 | 7.93 | 1.54 | -19.98 | 0.07 | -56.25 | -69.57 | 0 | 0 | 0 | 20.46 | -20.42 | -33.05 | 0.61 | -41.9 | -59.87 | 17.87 | -14.29 | -30.52 | 17.80 | -5.67 | -13.15 | 38.48 | -3.75 | -16.82 | 0 | 0 | 0 | 45.88 | 0.02 | 0.66 | 0.08 | 14.29 | 0.0 | 30.22 | 0.0 | 5.0 | 3.02 | 0.0 | 29.06 | 4.31 | 0.0 | 0.0 | 4.85 | -25.73 | -6.55 | 12.18 | -12.12 | 2.96 | -3.75 | -13.29 | -164.08 | 1.1 | -65.84 | -70.82 | 0.16 | 2.28 | 4.39 |
| 22Q4 (13) | 24.37 | 41.52 | 137.52 | 7.81 | -9.4 | -52.44 | 0.16 | -27.27 | -30.43 | 0 | 0 | 0 | 25.71 | -4.67 | -21.62 | 1.05 | -14.63 | -29.05 | 20.85 | 0.72 | -23.09 | 18.87 | 7.19 | -17.79 | 39.98 | -17.69 | -10.64 | 0 | 0 | 0 | 45.87 | 0.04 | 27.35 | 0.07 | -12.5 | -12.5 | 30.22 | 0.0 | 5.0 | 3.02 | 11.44 | 29.06 | 4.31 | 0.0 | 0.0 | 6.53 | 2.67 | -0.15 | 13.86 | 3.59 | 5.08 | -3.31 | -56.13 | -59.13 | 3.22 | -24.06 | -27.8 | 0.15 | 4.23 | -0.66 |
| 22Q3 (12) | 17.22 | 19.42 | 45.19 | 8.62 | -19.44 | -60.44 | 0.22 | -15.38 | -91.63 | 0 | 0 | 0 | 26.97 | -1.06 | -17.19 | 1.23 | -21.66 | -48.54 | 20.7 | -7.84 | -31.34 | 17.60 | -3.45 | -36.87 | 48.57 | 4.65 | 29.38 | 0 | 0 | 0 | 45.85 | 0.24 | 60.99 | 0.08 | -11.11 | 0.0 | 30.22 | 0.0 | 5.0 | 2.71 | 0.0 | 36.87 | 4.31 | 0.0 | 0.0 | 6.36 | 28.74 | -8.62 | 13.38 | 11.78 | 1.06 | -2.12 | 7.02 | -43.24 | 4.24 | 59.4 | -22.63 | 0.15 | -3.44 | 1.18 |
| 22Q2 (11) | 14.42 | -20.99 | 76.5 | 10.7 | 7.97 | -43.86 | 0.26 | 13.04 | -91.61 | 0 | 0 | 0 | 27.26 | -10.8 | -7.81 | 1.57 | 3.29 | -32.91 | 22.46 | -12.67 | -14.21 | 18.23 | -11.04 | -33.47 | 46.41 | 0.32 | 23.46 | 0 | 0 | 0 | 45.74 | 0.35 | 57.02 | 0.09 | 12.5 | 0.0 | 30.22 | 5.0 | 5.0 | 2.71 | 15.81 | 50.56 | 4.31 | 0.0 | 0.0 | 4.94 | -4.82 | 4.0 | 11.97 | 1.18 | 10.32 | -2.28 | -60.56 | -82.4 | 2.66 | -29.44 | -24.0 | 0.15 | 1.41 | 3.49 |
| 22Q1 (10) | 18.25 | 77.88 | 127.27 | 9.91 | -39.65 | -51.89 | 0.23 | 0.0 | -91.54 | 0 | 0 | 0 | 30.56 | -6.83 | 31.89 | 1.52 | 2.7 | 23.58 | 25.72 | -5.13 | 18.69 | 20.49 | -10.71 | -20.23 | 46.26 | 3.4 | 31.91 | 0 | 0 | 0 | 45.58 | 26.54 | 96.3 | 0.08 | 0.0 | -20.0 | 28.78 | 0.0 | 0.0 | 2.34 | 0.0 | 30.0 | 4.31 | 0.0 | 0.0 | 5.19 | -20.64 | 115.35 | 11.83 | -10.31 | 39.01 | -1.42 | 31.73 | 3.4 | 3.77 | -15.47 | 301.06 | 0.15 | -2.67 | -3.68 |
| 21Q4 (9) | 10.26 | -13.49 | 62.6 | 16.42 | -24.64 | -17.74 | 0.23 | -91.25 | -91.19 | 0 | 0 | 0 | 32.8 | 0.71 | 43.8 | 1.48 | -38.08 | 82.72 | 27.11 | -10.08 | 25.28 | 22.95 | -17.69 | -14.56 | 44.74 | 19.18 | 34.88 | 0 | 0 | 0 | 36.02 | 26.47 | 63.8 | 0.08 | 0.0 | -27.27 | 28.78 | 0.0 | 0.0 | 2.34 | 18.18 | 30.0 | 4.31 | 0.0 | 0.0 | 6.54 | -6.03 | 125.52 | 13.19 | -0.38 | 46.56 | -2.08 | -40.54 | -27.61 | 4.46 | -18.61 | 251.18 | 0.16 | 6.17 | -0.97 |
| 21Q3 (8) | 11.86 | 45.17 | 71.39 | 21.79 | 14.32 | 13.02 | 2.63 | -15.16 | -19.33 | 0 | 0 | 0 | 32.57 | 10.15 | 63.01 | 2.39 | 2.14 | 785.19 | 30.15 | 15.16 | 57.61 | 27.89 | 1.75 | 17.88 | 37.54 | -0.13 | 14.73 | 0 | 0 | 0 | 28.48 | -2.23 | 18.67 | 0.08 | -11.11 | -27.27 | 28.78 | 0.0 | 0.0 | 1.98 | 10.0 | 10.0 | 4.31 | 0.0 | 0.0 | 6.96 | 46.53 | 216.36 | 13.24 | 22.03 | 59.33 | -1.48 | -18.4 | 48.07 | 5.48 | 56.57 | 943.08 | 0.15 | -1.24 | -6.81 |
| 21Q2 (7) | 8.17 | 1.74 | -8.61 | 19.06 | -7.48 | -1.24 | 3.1 | 13.97 | 0.32 | 0 | 0 | 0 | 29.57 | 27.62 | 60.79 | 2.34 | 90.24 | 168.97 | 26.18 | 20.81 | 41.06 | 27.41 | 6.67 | 0 | 37.59 | 7.19 | 13.02 | 0 | 0 | 0 | 29.13 | 25.45 | 23.02 | 0.09 | -10.0 | 0.0 | 28.78 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | 4.75 | 97.1 | 146.11 | 10.85 | 27.5 | 34.95 | -1.25 | 14.97 | 55.36 | 3.5 | 272.34 | 502.3 | 0.15 | -5.62 | -6.04 |
| 21Q1 (6) | 8.03 | 27.26 | 8.08 | 20.6 | 3.21 | -4.76 | 2.72 | 4.21 | 10.12 | 0 | 0 | 0 | 23.17 | 1.58 | 19.62 | 1.23 | 51.85 | 6050.0 | 21.67 | 0.14 | 13.28 | 25.69 | -4.37 | 0 | 35.07 | 5.73 | 5.66 | 0 | 0 | 0 | 23.22 | 5.59 | -0.3 | 0.1 | -9.09 | 0.0 | 28.78 | 0.0 | 0.0 | 1.8 | 0.0 | 31.39 | 4.31 | 0.0 | 0.0 | 2.41 | -16.9 | 60.67 | 8.51 | -5.44 | 18.52 | -1.47 | 9.82 | 61.62 | 0.94 | -25.98 | 140.34 | 0.16 | 0.07 | -9.94 |
| 20Q4 (5) | 6.31 | -8.82 | 14.52 | 19.96 | 3.53 | 4.23 | 2.61 | -19.94 | 183.7 | 0 | 0 | 0 | 22.81 | 14.16 | -1.38 | 0.81 | 200.0 | 8.0 | 21.64 | 13.12 | 5.05 | 26.87 | 13.57 | 0 | 33.17 | 1.38 | -4.05 | 0 | 0 | 0 | 21.99 | -8.38 | -15.52 | 0.11 | 0.0 | 0.0 | 28.78 | 0.0 | 0.0 | 1.8 | 0.0 | 31.39 | 4.31 | 0.0 | 0.0 | 2.9 | 31.82 | -41.3 | 9.0 | 8.3 | -15.17 | -1.63 | 42.81 | -69.79 | 1.27 | 295.38 | -68.09 | 0.16 | -0.09 | 4.29 |
| 20Q3 (4) | 6.92 | -22.6 | 0.0 | 19.28 | -0.1 | 0.0 | 3.26 | 5.5 | 0.0 | 0 | 0 | 0.0 | 19.98 | 8.65 | 0.0 | 0.27 | -68.97 | 0.0 | 19.13 | 3.07 | 0.0 | 23.66 | 0 | 0.0 | 32.72 | -1.62 | 0.0 | 0 | 0 | 0.0 | 24.0 | 1.35 | 0.0 | 0.11 | 22.22 | 0.0 | 28.78 | 0.0 | 0.0 | 1.8 | 0.0 | 0.0 | 4.31 | 0.0 | 0.0 | 2.2 | 13.99 | 0.0 | 8.31 | 3.36 | 0.0 | -2.85 | -1.79 | 0.0 | -0.65 | 25.29 | 0.0 | 0.16 | -0.43 | 0.0 |
