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) | 6.59 | 4.77 | 16.92 | -33.25 | 0.03 | 0.0 | 0 | 0 | 70.09 | 5.81 | 10.68 | 300.0 | 5.29 | -4.86 | 7.55 | -10.08 | 22.75 | 12.46 | 7.44 | -0.93 | 0.15 | -11.76 | 0.03 | -62.5 | 22.25 | 0.0 | 3.29 | 5.45 | 1.03 | 0.0 | 11.02 | 303.66 | 15.33 | 123.14 | 0.27 | 200.0 | 11.29 | 300.35 | 0.00 | -1.55 |
| 2022 (9) | 6.29 | 16.48 | 25.35 | -3.72 | 0.03 | 0.0 | 0 | 0 | 66.24 | 0.99 | 2.67 | -65.9 | 5.56 | 2.58 | 8.39 | 1.58 | 20.23 | -20.1 | 7.51 | 2.04 | 0.17 | -15.0 | 0.08 | 166.67 | 22.25 | 0.0 | 3.12 | 31.65 | 1.03 | -42.46 | 2.73 | -64.45 | 6.87 | -41.98 | 0.09 | 0 | 2.82 | -59.6 | 0.00 | 50.67 |
| 2021 (8) | 5.4 | 120.41 | 26.33 | 34.34 | 0.03 | 0.0 | 0 | 0 | 65.59 | 29.27 | 7.83 | 99.24 | 5.42 | -6.71 | 8.26 | -27.83 | 25.32 | 51.8 | 7.36 | 30.73 | 0.2 | -72.22 | 0.03 | 0.0 | 22.25 | 0.0 | 2.37 | 19.7 | 1.79 | -13.94 | 7.68 | 89.63 | 11.84 | 45.99 | -0.7 | 0 | 6.98 | 208.85 | 0.00 | -56.62 |
| 2020 (7) | 2.45 | -32.32 | 19.6 | 30.41 | 0.03 | 0 | 0 | 0 | 50.74 | 13.18 | 3.93 | -10.07 | 5.81 | 37.68 | 11.45 | 21.64 | 16.68 | 24.38 | 5.63 | -2.93 | 0.72 | -7.69 | 0.03 | 50.0 | 22.25 | 0.0 | 1.98 | 26.92 | 2.08 | -14.4 | 4.05 | -6.9 | 8.11 | -2.76 | -1.79 | 0 | 2.26 | -0.44 | 0.00 | 0 |
| 2019 (6) | 3.62 | -7.65 | 15.03 | -11.12 | 0 | 0 | 0 | 0 | 44.83 | -5.34 | 4.37 | 45.18 | 4.22 | -15.94 | 9.41 | -11.19 | 13.41 | -13.09 | 5.8 | 3.2 | 0.78 | 766.67 | 0.02 | 0.0 | 22.25 | -0.89 | 1.56 | 23.81 | 2.43 | 135.92 | 4.35 | -12.83 | 8.34 | 14.56 | -2.08 | 0 | 2.27 | -11.33 | -0.00 | 0 |
| 2018 (5) | 3.92 | -11.51 | 16.91 | 3.24 | 0 | 0 | 0 | 0 | 47.36 | -2.69 | 3.01 | -11.73 | 5.02 | -16.05 | 10.60 | -13.73 | 15.43 | 3.77 | 5.62 | 9.13 | 0.09 | 0.0 | 0.02 | 0.0 | 22.45 | -3.85 | 1.26 | 36.96 | 1.03 | -29.45 | 4.99 | 3.1 | 7.28 | 0.69 | -2.43 | 0 | 2.56 | -33.16 | 0.00 | 0 |
| 2017 (4) | 4.43 | -23.75 | 16.38 | -0.43 | 0 | 0 | 0 | 0 | 48.67 | 8.52 | 3.41 | -13.01 | 5.98 | 4.73 | 12.29 | -3.49 | 14.87 | 15.45 | 5.15 | 33.77 | 0.09 | 0 | 0.02 | 0.0 | 23.35 | -1.52 | 0.92 | 73.58 | 1.46 | 3.55 | 4.84 | 20.7 | 7.23 | 21.51 | -1.01 | 0 | 3.83 | 50.2 | 0.04 | -10.23 |
| 2016 (3) | 5.81 | 28.54 | 16.45 | 18.35 | 0.09 | 0 | 0 | 0 | 44.85 | 1.1 | 3.92 | 0 | 5.71 | 4.2 | 12.73 | 3.06 | 12.88 | 8.51 | 3.85 | 1.58 | 0 | 0 | 0.02 | 0.0 | 23.71 | -6.32 | 0.53 | 0.0 | 1.41 | 36.89 | 4.01 | 928.21 | 5.95 | 206.7 | -1.46 | 0 | 2.55 | 0 | 0.05 | -23.38 |
| 2015 (2) | 4.52 | 23.16 | 13.9 | 17.2 | 0 | 0 | 0 | 0 | 44.36 | -21.89 | -3.7 | 0 | 5.48 | -22.16 | 12.35 | -0.35 | 11.87 | -14.48 | 3.79 | -56.24 | 0.09 | 0.0 | 0.02 | 0.0 | 25.31 | -2.32 | 0.53 | 82.76 | 1.03 | 0.0 | 0.39 | -93.99 | 1.94 | -75.16 | -1.91 | 0 | -1.52 | 0 | 0.06 | -18.1 |
| 2014 (1) | 3.67 | 46.22 | 11.86 | -10.76 | 0.03 | -75.0 | 0 | 0 | 56.79 | 6.53 | 2.4 | 34.83 | 7.04 | -7.73 | 12.40 | -13.39 | 13.88 | 30.45 | 8.66 | 11.17 | 0.09 | 200.0 | 0.02 | 0.0 | 25.91 | -1.3 | 0.29 | 163.64 | 1.03 | -30.87 | 6.49 | 27.76 | 7.81 | 16.92 | -0.05 | 0 | 6.44 | 27.27 | 0.07 | 20.32 |
| 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) | 4.39 | -37.29 | 24.01 | 20.58 | 13.26 | 15.36 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 12.34 | -13.04 | -32.16 | 1.91 | 3.24 | -40.68 | 5.59 | -13.87 | -17.91 | 10.11 | -4.75 | 7.54 | 29.43 | 4.44 | 42.66 | 7.48 | 7.78 | 3.03 | 0.13 | 0.0 | -13.33 | 0.03 | 0.0 | 0.0 | 26.7 | 0.0 | 20.0 | 4.36 | 0.0 | 32.52 | 1.03 | 0.0 | 0.0 | 8.87 | 27.63 | 31.21 | 14.25 | 15.57 | 28.73 | 1.27 | -31.72 | 568.42 | 10.14 | 15.1 | 45.9 | 0.00 | -2.95 | -19.33 |
| 24Q2 (19) | 7.0 | 7.36 | 20.69 | 18.17 | -8.37 | -18.01 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 14.19 | -0.14 | -31.98 | 1.85 | -51.82 | 20.13 | 6.49 | 22.22 | 11.7 | 10.62 | 35.56 | 29.25 | 28.18 | 3.95 | 45.86 | 6.94 | -2.66 | -2.94 | 0.13 | -7.14 | -18.75 | 0.03 | 0.0 | -57.14 | 26.7 | 20.0 | 20.0 | 4.36 | 0.0 | 32.52 | 1.03 | 0.0 | 0.0 | 6.95 | -25.83 | 95.77 | 12.33 | -16.41 | 56.87 | 1.86 | 77.14 | 1140.0 | 8.81 | -15.45 | 138.11 | 0.00 | -6.53 | -9.19 |
| 24Q1 (18) | 6.52 | -1.06 | 27.59 | 19.83 | 17.2 | -22.54 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 14.21 | -2.2 | -13.93 | 3.84 | -9.65 | 128.57 | 5.31 | 0.38 | -11.2 | 7.83 | 3.78 | -12.71 | 27.11 | 19.16 | 25.51 | 7.13 | -4.17 | -2.6 | 0.14 | -6.67 | -17.65 | 0.03 | 0.0 | -62.5 | 22.25 | 0.0 | 0.0 | 4.36 | 32.52 | 32.52 | 1.03 | 0.0 | 0.0 | 9.37 | -14.97 | 366.17 | 14.75 | -3.78 | 133.39 | 1.05 | 288.89 | 707.69 | 10.42 | -7.71 | 386.92 | 0.00 | 19.41 | 15.69 |
| 23Q4 (17) | 6.59 | 86.16 | 4.77 | 16.92 | -5.16 | -33.25 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 14.53 | -20.12 | -13.77 | 4.25 | 31.99 | 525.0 | 5.29 | -22.32 | -4.86 | 7.55 | -19.75 | -10.08 | 22.75 | 10.28 | 12.46 | 7.44 | 2.48 | -0.93 | 0.15 | 0.0 | -11.76 | 0.03 | 0.0 | -62.5 | 22.25 | 0.0 | 0.0 | 3.29 | 0.0 | 5.45 | 1.03 | 0.0 | 0.0 | 11.02 | 63.02 | 303.66 | 15.33 | 38.48 | 123.14 | 0.27 | 42.11 | 200.0 | 11.29 | 62.45 | 300.35 | 0.00 | -25.53 | -1.55 |
| 23Q3 (16) | 3.54 | -38.97 | -17.67 | 17.84 | -19.49 | -32.68 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 18.19 | -12.8 | 10.24 | 3.22 | 109.09 | 970.27 | 6.81 | 17.21 | 4.45 | 9.40 | 14.48 | -4.87 | 20.63 | 6.78 | -5.37 | 7.26 | 1.54 | 0.28 | 0.15 | -6.25 | -16.67 | 0.03 | -57.14 | -62.5 | 22.25 | 0.0 | 0.0 | 3.29 | 0.0 | 5.45 | 1.03 | 0.0 | 0.0 | 6.76 | 90.42 | 226.57 | 11.07 | 40.84 | 77.97 | 0.19 | 26.67 | 18.75 | 6.95 | 87.84 | 211.66 | 0.00 | 9.25 | 29.76 |
| 23Q2 (15) | 5.8 | 13.5 | 35.83 | 22.16 | -13.44 | 11.08 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 20.86 | 26.35 | 24.31 | 1.54 | -8.33 | 175.0 | 5.81 | -2.84 | -12.1 | 8.22 | -8.45 | -15.3 | 19.32 | -10.56 | -19.23 | 7.15 | -2.32 | 3.77 | 0.16 | -5.88 | -15.79 | 0.07 | -12.5 | 133.33 | 22.25 | 0.0 | 0.0 | 3.29 | 0.0 | 5.45 | 1.03 | 0.0 | 0.0 | 3.55 | 76.62 | 25.0 | 7.86 | 24.37 | 12.61 | 0.15 | 15.38 | 225.0 | 3.7 | 72.9 | 36.03 | 0.00 | 19.08 | 20.62 |
| 23Q1 (14) | 5.11 | -18.76 | -4.66 | 25.6 | 0.99 | 1.39 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.51 | -2.02 | 2.48 | 1.68 | 147.06 | -6.67 | 5.98 | 7.55 | -11.28 | 8.97 | 6.91 | -9.39 | 21.6 | 6.77 | -10.89 | 7.32 | -2.53 | -0.81 | 0.17 | 0.0 | -10.53 | 0.08 | 0.0 | 166.67 | 22.25 | 0.0 | 0.0 | 3.29 | 5.45 | 38.82 | 1.03 | 0.0 | -42.46 | 2.01 | -26.37 | -78.53 | 6.32 | -8.01 | -53.25 | 0.13 | 44.44 | 150.0 | 2.14 | -24.11 | -76.48 | 0.00 | 1.62 | 21.58 |
| 22Q4 (13) | 6.29 | 46.28 | 16.48 | 25.35 | -4.34 | -3.72 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.85 | 2.12 | 1.75 | 0.68 | 283.78 | -23.6 | 5.56 | -14.72 | 2.58 | 8.39 | -15.1 | 1.58 | 20.23 | -7.2 | -20.1 | 7.51 | 3.73 | 2.04 | 0.17 | -5.56 | -15.0 | 0.08 | 0.0 | 166.67 | 22.25 | 0.0 | 0.0 | 3.12 | 0.0 | 31.65 | 1.03 | 0.0 | -42.46 | 2.73 | 31.88 | -64.45 | 6.87 | 10.45 | -41.98 | 0.09 | -43.75 | 112.86 | 2.82 | 26.46 | -59.6 | 0.00 | -1.84 | 50.67 |
| 22Q3 (12) | 4.3 | 0.7 | -4.44 | 26.5 | 32.83 | 13.01 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.5 | -1.67 | -11.76 | -0.37 | -166.07 | -119.17 | 6.52 | -1.36 | -8.81 | 9.89 | 1.93 | -14.23 | 21.8 | -8.86 | -2.77 | 7.24 | 5.08 | 29.52 | 0.18 | -5.26 | -14.29 | 0.08 | 166.67 | 100.0 | 22.25 | 0.0 | 0.0 | 3.12 | 0.0 | 31.65 | 1.03 | 0.0 | -42.46 | 2.07 | -27.11 | -70.09 | 6.22 | -10.89 | -43.91 | 0.16 | 233.33 | 139.02 | 2.23 | -18.01 | -65.75 | 0.00 | 1.56 | 13.69 |
| 22Q2 (11) | 4.27 | -20.34 | 2.4 | 19.95 | -20.99 | 2.31 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.78 | 4.16 | 0.54 | 0.56 | -68.89 | -67.82 | 6.61 | -1.93 | -17.99 | 9.70 | -2.06 | -31.9 | 23.92 | -1.32 | 21.18 | 6.89 | -6.64 | 28.07 | 0.19 | 0.0 | -13.64 | 0.03 | 0.0 | 0.0 | 22.25 | 0.0 | 0.0 | 3.12 | 31.65 | 31.65 | 1.03 | -42.46 | -42.46 | 2.84 | -69.66 | -46.92 | 6.98 | -48.37 | -26.6 | -0.12 | 53.85 | -117.65 | 2.72 | -70.11 | -54.89 | 0.00 | 20.02 | -26.35 |
| 22Q1 (10) | 5.36 | -0.74 | 122.41 | 25.25 | -4.1 | 42.49 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.11 | -2.72 | 18.11 | 1.8 | 102.25 | -45.12 | 6.74 | 24.35 | 10.13 | 9.90 | 19.84 | -16.13 | 24.24 | -4.27 | 32.1 | 7.38 | 0.27 | 32.26 | 0.19 | -5.0 | -13.64 | 0.03 | 0.0 | 0.0 | 22.25 | 0.0 | 0.0 | 2.37 | 0.0 | 19.7 | 1.79 | 0.0 | -13.94 | 9.36 | 21.88 | 27.17 | 13.52 | 14.19 | 18.29 | -0.26 | 62.86 | 81.82 | 9.1 | 30.37 | 53.46 | 0.00 | 25.93 | -38.96 |
| 21Q4 (9) | 5.4 | 20.0 | 120.41 | 26.33 | 12.28 | 34.34 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.56 | -11.44 | 27.38 | 0.89 | -53.89 | -9.18 | 5.42 | -24.2 | -6.71 | 8.26 | -28.31 | -27.83 | 25.32 | 12.93 | 51.8 | 7.36 | 31.66 | 30.73 | 0.2 | -4.76 | -72.22 | 0.03 | -25.0 | 0.0 | 22.25 | 0.0 | 0.0 | 2.37 | 0.0 | 19.7 | 1.79 | 0.0 | -13.94 | 7.68 | 10.98 | 89.63 | 11.84 | 6.76 | 45.99 | -0.7 | -70.73 | 60.89 | 6.98 | 7.22 | 208.85 | 0.00 | -25.93 | -56.62 |
| 21Q3 (8) | 4.5 | 7.91 | 10.02 | 23.45 | 20.26 | 5.25 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 18.7 | 12.04 | 41.03 | 1.93 | 10.92 | 14.88 | 7.15 | -11.29 | 36.45 | 11.53 | -19.07 | 6.05 | 22.42 | 13.58 | 29.07 | 5.59 | 3.9 | 4.49 | 0.21 | -4.55 | -71.23 | 0.04 | 33.33 | 33.33 | 22.25 | 0.0 | 0.0 | 2.37 | 0.0 | 19.7 | 1.79 | 0.0 | -13.94 | 6.92 | 29.35 | 122.51 | 11.09 | 16.61 | 54.67 | -0.41 | -160.29 | 83.47 | 6.51 | 7.96 | 933.33 | 0.00 | -34.21 | 266.14 |
| 21Q2 (7) | 4.17 | 73.03 | 53.87 | 19.5 | 10.05 | 25.16 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 16.69 | 22.36 | 39.9 | 1.74 | -46.95 | 32.82 | 8.06 | 31.7 | 56.2 | 14.24 | 20.62 | 0 | 19.74 | 7.57 | 27.6 | 5.38 | -3.58 | 1.89 | 0.22 | 0.0 | -70.27 | 0.03 | 0.0 | 0.0 | 22.25 | 0.0 | 0.0 | 2.37 | 19.7 | 19.7 | 1.79 | -13.94 | -13.94 | 5.35 | -27.31 | 274.13 | 9.51 | -16.8 | 73.22 | 0.68 | 147.55 | 130.77 | 6.03 | 1.69 | 873.08 | 0.00 | -0.54 | 340.63 |
| 21Q1 (6) | 2.41 | -1.63 | -40.79 | 17.72 | -9.59 | -1.01 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 13.64 | 4.92 | 8.69 | 3.28 | 234.69 | 6660.0 | 6.12 | 5.34 | 9.87 | 11.81 | 3.12 | 0 | 18.35 | 10.01 | 28.05 | 5.58 | -0.89 | -3.96 | 0.22 | -69.44 | -70.27 | 0.03 | 0.0 | 50.0 | 22.25 | 0.0 | 0.0 | 1.98 | 0.0 | 26.92 | 2.08 | 0.0 | -14.4 | 7.36 | 81.73 | 71.16 | 11.43 | 40.94 | 37.88 | -1.43 | 20.11 | 47.81 | 5.93 | 162.39 | 280.13 | 0.00 | -10.5 | 361.32 |
| 20Q4 (5) | 2.45 | -40.1 | -32.32 | 19.6 | -12.03 | 30.41 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 13.0 | -1.96 | 24.16 | 0.98 | -41.67 | 30.67 | 5.81 | 10.88 | 37.68 | 11.45 | 5.35 | 0 | 16.68 | -3.97 | 24.38 | 5.63 | 5.23 | -2.93 | 0.72 | -1.37 | -7.69 | 0.03 | 0.0 | 50.0 | 22.25 | 0.0 | 0.0 | 1.98 | 0.0 | 26.92 | 2.08 | 0.0 | -14.4 | 4.05 | 30.23 | -6.9 | 8.11 | 13.11 | -2.76 | -1.79 | 27.82 | 13.94 | 2.26 | 258.73 | -0.44 | 0.00 | 383.68 | 398.76 |
| 20Q3 (4) | 4.09 | 50.92 | 0.0 | 22.28 | 43.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 13.26 | 11.15 | 0.0 | 1.68 | 28.24 | 0.0 | 5.24 | 1.55 | 0.0 | 10.87 | 0 | 0.0 | 17.37 | 12.28 | 0.0 | 5.35 | 1.33 | 0.0 | 0.73 | -1.35 | 0.0 | 0.03 | 0.0 | 0.0 | 22.25 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 3.11 | 117.48 | 0.0 | 7.17 | 30.6 | 0.0 | -2.48 | -12.22 | 0.0 | 0.63 | 180.77 | 0.0 | -0.00 | 4.71 | 0.0 |
