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) | 10.04 | -53.6 | 9.67 | 24.94 | 2.49 | -8.12 | 0 | 0 | 43.98 | 11.12 | 4.44 | -29.52 | 18.16 | 9.2 | 41.29 | -1.72 | 12.8 | -9.92 | 0 | 0 | 25.13 | 19.21 | 7.37 | -4.9 | 14.09 | 5.07 | 9.26 | 7.3 | 0.27 | -42.55 | 11.9 | 2.15 | 21.43 | 3.23 | -0.46 | 0 | 11.44 | 0.53 | 0.20 | -5.55 |
| 2022 (9) | 21.64 | -5.95 | 7.74 | -66.16 | 2.71 | 106.87 | 0 | 0 | 39.58 | -2.99 | 6.3 | 22.09 | 16.63 | -5.35 | 42.02 | -2.43 | 14.21 | 4.79 | 2.41 | 0.0 | 21.08 | 88.89 | 7.75 | -2.76 | 13.41 | 10.01 | 8.63 | 6.28 | 0.47 | 20.51 | 11.65 | 39.19 | 20.76 | 22.99 | -0.27 | 0 | 11.38 | 44.05 | 0.21 | -14.8 |
| 2021 (8) | 23.01 | 92.71 | 22.87 | 43.39 | 1.31 | 2083.33 | 0 | 0 | 40.8 | 22.16 | 5.16 | 110.61 | 17.57 | 24.52 | 43.06 | 1.94 | 13.56 | 36.01 | 2.41 | -18.86 | 11.16 | -5.74 | 7.97 | 62.32 | 12.19 | 0.0 | 8.12 | 2.27 | 0.39 | -40.0 | 8.37 | 82.75 | 16.88 | 28.17 | -0.47 | 0 | 7.9 | 88.54 | 0.24 | 69.74 |
| 2020 (7) | 11.94 | -14.16 | 15.95 | -0.99 | 0.06 | 0 | 0 | 0 | 33.4 | -18.44 | 2.45 | -74.95 | 14.11 | 2.02 | 42.25 | 25.09 | 9.97 | 6.63 | 2.97 | 364.06 | 11.84 | 976.36 | 4.91 | 0.0 | 12.19 | -0.73 | 7.94 | 14.08 | 0.65 | 116.67 | 4.58 | -64.02 | 13.17 | -34.12 | -0.39 | 0 | 4.19 | -65.31 | 0.14 | 56.22 |
| 2019 (6) | 13.91 | -8.49 | 16.11 | 19.42 | 0 | 0 | 0 | 0 | 40.95 | 1.76 | 9.78 | -10.11 | 13.83 | 6.06 | 33.77 | 4.22 | 9.35 | 73.79 | 0.64 | -11.11 | 1.1 | 0 | 4.91 | -2.77 | 12.28 | 6.88 | 6.96 | 18.37 | 0.3 | 1400.0 | 12.73 | -8.48 | 19.99 | 0.96 | -0.65 | 0 | 12.08 | -11.24 | 0.09 | -20.98 |
| 2018 (5) | 15.2 | -28.54 | 13.49 | -7.54 | 5.95 | -29.92 | 0 | 0 | 40.24 | 14.32 | 10.88 | 7.51 | 13.04 | 4.49 | 32.41 | -8.6 | 5.38 | -3.06 | 0.72 | 0 | 0 | 0 | 5.05 | 0.0 | 11.49 | 13.54 | 5.88 | 20.99 | 0.02 | 0 | 13.91 | 7.16 | 19.8 | 10.99 | -0.3 | 0 | 13.61 | 5.02 | 0.12 | -19.03 |
| 2017 (4) | 21.27 | -28.53 | 14.59 | 12.23 | 8.49 | 54.64 | 0 | 0 | 35.2 | 3.01 | 10.12 | -9.32 | 12.48 | 22.47 | 35.45 | 18.89 | 5.55 | 8.19 | 0 | 0 | 0.27 | -96.09 | 5.05 | -0.39 | 10.12 | 10.0 | 4.86 | 29.6 | 0 | 0 | 12.98 | 0.93 | 17.84 | 7.41 | -0.02 | 0 | 12.96 | 0.15 | 0.14 | 24.13 |
| 2016 (3) | 29.76 | 200.91 | 13.0 | 1071.17 | 5.49 | 3331.25 | 0 | 0 | 34.17 | 21.08 | 11.16 | -0.36 | 10.19 | 9.81 | 29.82 | -9.31 | 5.13 | 44.1 | 0 | 0 | 6.9 | 233.33 | 5.07 | 774.14 | 9.2 | 10.31 | 3.75 | 42.59 | 0 | 0 | 12.86 | 14.92 | 16.61 | 20.19 | 0.08 | -83.67 | 12.94 | 10.79 | 0.12 | 816.76 |
| 2015 (2) | 9.89 | 112.23 | 1.11 | 344.0 | 0.16 | -46.67 | 0 | 0 | 28.22 | 30.95 | 11.2 | 50.34 | 9.28 | 51.14 | 32.88 | 15.42 | 3.56 | 8.87 | 0 | 0 | 2.07 | 6800.0 | 0.58 | 0.0 | 8.34 | 15.19 | 2.63 | 39.89 | 0 | 0 | 11.19 | 49.2 | 13.82 | 47.33 | 0.49 | -12.5 | 11.68 | 44.91 | 0.01 | -21.48 |
| 2014 (1) | 4.66 | 9.39 | 0.25 | -73.68 | 0.3 | 0 | 0 | 0 | 21.55 | 43.76 | 7.45 | 104.67 | 6.14 | 42.79 | 28.49 | -0.68 | 3.27 | 13.54 | 0 | 0 | 0.03 | -98.57 | 0.58 | 28.89 | 7.24 | 18.3 | 1.88 | 23.68 | 0 | 0 | 7.5 | 48.22 | 9.38 | 42.55 | 0.56 | 47.37 | 8.06 | 48.16 | 0.02 | -28.77 |
| 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) | 13.74 | -17.38 | 15.37 | 10.58 | -43.42 | 28.87 | 14.87 | 621.84 | 442.7 | 0 | 0 | 0 | 11.53 | 17.41 | 9.08 | 0.84 | 366.67 | -40.43 | 17.69 | 16.38 | -13.45 | 41.46 | 13.76 | -8.83 | 12.18 | 1.75 | -0.25 | 0 | 0 | 0 | 19.1 | -27.27 | -21.79 | 7.18 | -1.91 | -4.27 | 14.09 | 0.0 | 0.0 | 9.71 | 0.0 | 4.86 | 0.46 | 0.0 | 70.37 | 12.25 | 7.36 | 0.66 | 22.42 | 3.89 | 3.32 | 0 | 100.0 | 100.0 | 12.25 | 8.89 | 2.51 | 0.21 | 3.93 | 5.54 |
| 24Q2 (19) | 16.63 | 28.91 | -11.54 | 18.7 | 62.33 | 70.0 | 2.06 | 11.96 | -25.63 | 0 | 0 | 0 | 9.82 | -7.62 | -4.57 | 0.18 | -86.15 | -88.54 | 15.2 | 0.2 | -20.0 | 36.44 | 1.33 | -15.68 | 11.97 | 2.48 | -5.75 | 0 | 0 | 0 | 26.26 | 1.86 | 28.41 | 7.32 | -0.68 | -3.56 | 14.09 | 0.0 | 0.0 | 9.71 | 4.86 | 4.86 | 0.46 | 70.37 | 70.37 | 11.41 | -14.02 | 6.04 | 21.58 | -5.35 | 6.36 | -0.16 | 36.0 | 70.91 | 11.25 | -13.59 | 10.19 | 0.20 | 5.18 | -3.07 |
| 24Q1 (18) | 12.9 | 28.49 | -39.66 | 11.52 | 19.13 | 35.37 | 1.84 | -26.1 | -48.17 | 0 | 0 | 0 | 10.63 | -0.56 | -14.41 | 1.3 | 822.22 | -24.42 | 15.17 | -16.46 | -12.97 | 35.96 | -12.92 | -13.15 | 11.68 | -8.75 | -9.46 | 0 | 0 | -100.0 | 25.78 | 2.59 | 29.16 | 7.37 | 0.0 | -3.91 | 14.09 | 0.0 | 5.07 | 9.26 | 0.0 | 7.3 | 0.27 | 0.0 | -42.55 | 13.27 | 10.86 | -0.75 | 22.8 | 6.0 | 1.42 | -0.25 | 45.65 | -13.64 | 13.02 | 13.12 | -0.99 | 0.19 | -1.32 | -7.86 |
| 23Q4 (17) | 10.04 | -15.7 | -53.6 | 9.67 | 17.78 | 24.94 | 2.49 | -9.12 | -8.12 | 0 | 0 | 0 | 10.69 | 1.14 | -8.4 | -0.18 | -112.77 | -110.84 | 18.16 | -11.15 | 9.2 | 41.30 | -9.17 | -1.7 | 12.8 | 4.83 | -9.92 | 0 | 0 | -100.0 | 25.13 | 2.91 | 19.21 | 7.37 | -1.73 | -4.9 | 14.09 | 0.0 | 5.07 | 9.26 | 0.0 | 7.3 | 0.27 | 0.0 | -42.55 | 11.97 | -1.64 | 2.75 | 21.51 | -0.88 | 3.61 | -0.46 | -109.09 | -70.37 | 11.51 | -3.68 | 1.14 | 0.20 | -2.17 | -5.11 |
| 23Q3 (16) | 11.91 | -36.65 | -38.16 | 8.21 | -25.36 | 0.24 | 2.74 | -1.08 | 109.16 | 0 | 0 | 0 | 10.57 | 2.72 | 10.33 | 1.41 | -10.19 | -16.57 | 20.44 | 7.58 | 0.64 | 45.47 | 5.21 | -14.29 | 12.21 | -3.86 | -18.71 | 0 | 0 | -100.0 | 24.42 | 19.41 | 7.25 | 7.5 | -1.19 | -3.47 | 14.09 | 0.0 | 5.07 | 9.26 | 0.0 | 7.3 | 0.27 | 0.0 | -42.55 | 12.17 | 13.1 | 22.07 | 21.7 | 6.95 | 13.73 | -0.22 | 60.0 | -120.0 | 11.95 | 17.04 | 21.07 | 0.20 | -4.55 | -7.62 |
| 23Q2 (15) | 18.8 | -12.07 | -15.43 | 11.0 | 29.26 | -45.87 | 2.77 | -21.97 | 111.45 | 0 | 0 | 0 | 10.29 | -17.15 | 22.21 | 1.57 | -8.72 | 33.05 | 19.0 | 9.01 | 37.09 | 43.22 | 4.37 | 17.41 | 12.7 | -1.55 | -21.94 | 0 | -100.0 | -100.0 | 20.45 | 2.45 | 94.58 | 7.59 | -1.04 | -2.32 | 14.09 | 5.07 | 5.07 | 9.26 | 7.3 | 7.3 | 0.27 | -42.55 | -42.55 | 10.76 | -19.52 | 29.95 | 20.29 | -9.74 | 16.74 | -0.55 | -150.0 | -150.0 | 10.21 | -22.36 | 26.67 | 0.21 | -0.01 | -10.89 |
| 23Q1 (14) | 21.38 | -1.2 | -12.84 | 8.51 | 9.95 | -60.57 | 3.55 | 31.0 | 170.99 | 0 | 0 | 0 | 12.42 | 6.43 | 25.33 | 1.72 | 3.61 | -2.27 | 17.43 | 4.81 | 22.32 | 41.41 | -1.44 | 13.6 | 12.9 | -9.22 | -16.02 | 2.4 | -0.41 | -0.41 | 19.96 | -5.31 | 84.3 | 7.67 | -1.03 | -2.66 | 13.41 | 0.0 | 10.01 | 8.63 | 0.0 | 6.28 | 0.47 | 0.0 | 20.51 | 13.37 | 14.76 | 31.98 | 22.48 | 8.29 | 20.6 | -0.22 | 18.52 | -175.0 | 13.15 | 15.55 | 30.85 | 0.21 | 1.63 | -13.49 |
| 22Q4 (13) | 21.64 | 12.36 | -5.95 | 7.74 | -5.49 | -66.16 | 2.71 | 106.87 | 106.87 | 0 | 0 | 0 | 11.67 | 21.82 | 12.54 | 1.66 | -1.78 | 88.64 | 16.63 | -18.12 | -5.35 | 42.02 | -20.81 | -2.41 | 14.21 | -5.39 | 4.79 | 2.41 | 0.0 | 0.0 | 21.08 | -7.42 | 88.89 | 7.75 | -0.26 | -2.76 | 13.41 | 0.0 | 10.01 | 8.63 | 0.0 | 6.28 | 0.47 | 0.0 | 20.51 | 11.65 | 16.85 | 39.19 | 20.76 | 8.81 | 22.99 | -0.27 | -170.0 | 42.55 | 11.38 | 15.3 | 44.05 | 0.21 | -4.76 | -14.8 |
| 22Q3 (12) | 19.26 | -13.36 | 13.76 | 8.19 | -59.69 | -55.0 | 1.31 | 0.0 | -0.76 | 0 | 0 | 0 | 9.58 | 13.78 | 7.04 | 1.69 | 43.22 | 34.13 | 20.31 | 46.54 | 69.96 | 53.06 | 44.13 | 82.12 | 15.02 | -7.68 | 19.4 | 2.41 | 0.0 | -0.41 | 22.77 | 116.65 | 104.4 | 7.77 | 0.0 | -1.27 | 13.41 | 0.0 | 10.01 | 8.63 | 0.0 | 6.28 | 0.47 | 0.0 | 20.51 | 9.97 | 20.41 | 33.29 | 19.08 | 9.78 | 19.32 | -0.1 | 54.55 | 82.14 | 9.87 | 22.46 | 42.63 | 0.22 | -7.93 | -5.96 |
| 22Q2 (11) | 22.23 | -9.38 | 79.85 | 20.32 | -5.84 | 15.0 | 1.31 | 0.0 | 991.67 | 0 | 0 | 0 | 8.42 | -15.04 | -14.6 | 1.18 | -32.95 | 12.38 | 13.86 | -2.74 | -11.78 | 36.81 | 0.98 | -6.34 | 16.27 | 5.92 | 29.33 | 2.41 | 0.0 | -18.03 | 10.51 | -2.95 | -7.56 | 7.77 | -1.4 | -0.89 | 13.41 | 10.01 | 10.01 | 8.63 | 6.28 | 8.69 | 0.47 | 20.51 | -27.69 | 8.28 | -18.26 | 8.95 | 17.38 | -6.76 | 7.35 | -0.22 | -175.0 | 60.0 | 8.06 | -19.8 | 14.33 | 0.24 | -2.93 | 0.19 |
| 22Q1 (10) | 24.53 | 6.61 | 95.15 | 21.58 | -5.64 | 73.06 | 1.31 | 0.0 | 2083.33 | 0 | 0 | 0 | 9.91 | -4.44 | -14.79 | 1.76 | 100.0 | -10.66 | 14.25 | -18.9 | -8.42 | 36.45 | -15.33 | -14.63 | 15.36 | 13.27 | 75.95 | 2.41 | 0.0 | -18.58 | 10.83 | -2.96 | 0.0 | 7.88 | -1.13 | 59.84 | 12.19 | 0.0 | 0.0 | 8.12 | 0.0 | 2.27 | 0.39 | 0.0 | -40.0 | 10.13 | 21.03 | 54.89 | 18.64 | 10.43 | 23.12 | -0.08 | 82.98 | 82.98 | 10.05 | 27.22 | 65.57 | 0.24 | 0.09 | 16.8 |
| 21Q4 (9) | 23.01 | 35.91 | 92.71 | 22.87 | 25.66 | 43.39 | 1.31 | -0.76 | 2083.33 | 0 | 0 | 0 | 10.37 | 15.87 | -1.98 | 0.88 | -30.16 | -3.3 | 17.57 | 47.03 | 24.52 | 43.05 | 47.79 | 1.88 | 13.56 | 7.79 | 36.01 | 2.41 | -0.41 | -18.86 | 11.16 | 0.18 | -5.74 | 7.97 | 1.27 | 62.32 | 12.19 | 0.0 | 0.0 | 8.12 | 0.0 | 2.27 | 0.39 | 0.0 | -40.0 | 8.37 | 11.9 | 82.75 | 16.88 | 5.57 | 28.17 | -0.47 | 16.07 | -20.51 | 7.9 | 14.16 | 88.54 | 0.24 | 5.11 | 69.74 |
| 21Q3 (8) | 16.93 | 36.97 | -26.93 | 18.2 | 3.0 | -28.43 | 1.32 | 1000.0 | 0 | 0 | 0 | 0 | 8.95 | -9.23 | 13.29 | 1.26 | 20.0 | 103.23 | 11.95 | -23.93 | 47.9 | 29.13 | -25.88 | 20.24 | 12.58 | 0.0 | 28.89 | 2.42 | -17.69 | -19.06 | 11.14 | -2.02 | -2.88 | 7.87 | 0.38 | 64.3 | 12.19 | 0.0 | 0.0 | 8.12 | 2.27 | 2.27 | 0.39 | -40.0 | -40.0 | 7.48 | -1.58 | 92.29 | 15.99 | -1.24 | 28.12 | -0.56 | -1.82 | 8.2 | 6.92 | -1.84 | 110.98 | 0.23 | -1.9 | 64.65 |
| 21Q2 (7) | 12.36 | -1.67 | -25.94 | 17.67 | 41.7 | -11.83 | 0.12 | 100.0 | 0 | 0 | 0 | 0 | 9.86 | -15.22 | 55.77 | 1.05 | -46.7 | 10400.0 | 15.71 | 0.96 | 115.21 | 39.30 | -7.95 | 0 | 12.58 | 44.1 | 35.12 | 2.94 | -0.68 | -2.33 | 11.37 | 4.99 | 227.67 | 7.84 | 59.03 | 62.66 | 12.19 | 0.0 | -2.71 | 7.94 | 0.0 | 0 | 0.65 | 0.0 | 0 | 7.6 | 16.21 | 0 | 16.19 | 6.94 | 33.03 | -0.55 | -17.02 | 25.68 | 7.05 | 16.14 | 1052.7 | 0.24 | 13.17 | 94.49 |
| 21Q1 (6) | 12.57 | 5.28 | -19.73 | 12.47 | -21.82 | -20.88 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 11.63 | 9.92 | 35.55 | 1.97 | 116.48 | 118.89 | 15.56 | 10.28 | 35.3 | 42.70 | 1.05 | 0 | 8.73 | -12.44 | 4.8 | 2.96 | -0.34 | 385.25 | 10.83 | -8.53 | 470.0 | 4.93 | 0.41 | 1.02 | 12.19 | 0.0 | -0.73 | 7.94 | 0.0 | 0 | 0.65 | 0.0 | 0 | 6.54 | 42.79 | 0 | 15.14 | 14.96 | -27.56 | -0.47 | -20.51 | 37.33 | 6.07 | 44.87 | 909.33 | 0.21 | 45.46 | 128.07 |
| 20Q4 (5) | 11.94 | -48.47 | -14.16 | 15.95 | -37.28 | -0.99 | 0.06 | 0 | 0 | 0 | 0 | 0 | 10.58 | 33.92 | 0.38 | 0.91 | 46.77 | 7.06 | 14.11 | 74.63 | 2.02 | 42.26 | 74.42 | 0 | 9.97 | 2.15 | 6.63 | 2.97 | -0.67 | 364.06 | 11.84 | 3.23 | 976.36 | 4.91 | 2.51 | 0.0 | 12.19 | 0.0 | -0.73 | 7.94 | 0.0 | 14.08 | 0.65 | 0.0 | 116.67 | 4.58 | 17.74 | -64.02 | 13.17 | 5.53 | -34.12 | -0.39 | 36.07 | 40.0 | 4.19 | 27.74 | -65.31 | 0.14 | 1.96 | 56.22 |
| 20Q3 (4) | 23.17 | 38.83 | 0.0 | 25.43 | 26.9 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.9 | 24.8 | 0.0 | 0.62 | 6100.0 | 0.0 | 8.08 | 10.68 | 0.0 | 24.23 | 0 | 0.0 | 9.76 | 4.83 | 0.0 | 2.99 | -0.66 | 0.0 | 11.47 | 230.55 | 0.0 | 4.79 | -0.62 | 0.0 | 12.19 | -2.71 | 0.0 | 7.94 | 0 | 0.0 | 0.65 | 0 | 0.0 | 3.89 | 0 | 0.0 | 12.48 | 2.55 | 0.0 | -0.61 | 17.57 | 0.0 | 3.28 | 543.24 | 0.0 | 0.14 | 15.88 | 0.0 |
