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) | 8.83 | -19.87 | 0 | 0 | 0.87 | 357.89 | 0 | 0 | 7.7 | -24.58 | 0.72 | 33.33 | 0.83 | 36.07 | 10.78 | 80.42 | 1.59 | -30.57 | 10.4 | -5.8 | 2.27 | -27.71 | 0 | 0 | 22.15 | 0.0 | 4.52 | 0.89 | 6.39 | 4.93 | 0.75 | 108.33 | 11.66 | 6.68 | -6.24 | 0 | -5.49 | 0 | 0.01 | -4.54 |
| 2022 (9) | 11.02 | 2.8 | 0 | 0 | 0.19 | 90.0 | 0 | 0 | 10.21 | -25.26 | 0.54 | 5.88 | 0.61 | -49.17 | 5.97 | -31.99 | 2.29 | -32.65 | 11.04 | 28.37 | 3.14 | -5.99 | 0 | 0 | 22.15 | 0.0 | 4.48 | 1.13 | 6.09 | 8.94 | 0.36 | -34.55 | 10.93 | 3.41 | -6.39 | 0 | -6.03 | 0 | 0.01 | -0.84 |
| 2021 (8) | 10.72 | -23.65 | 0 | 0 | 0.1 | 25.0 | 0 | 0 | 13.66 | -17.36 | 0.51 | -65.07 | 1.2 | -10.45 | 8.78 | 8.37 | 3.4 | 28.79 | 8.6 | 38.04 | 3.34 | 45.22 | 0 | 0 | 22.15 | -1.34 | 4.43 | 3.5 | 5.59 | 30.3 | 0.55 | -62.07 | 10.57 | 5.49 | -6.67 | 0 | -6.12 | 0 | 0.01 | -1.22 |
| 2020 (7) | 14.04 | -5.45 | 0 | 0 | 0.08 | 0 | 0 | 0 | 16.53 | 2.99 | 1.46 | -3.31 | 1.34 | 31.37 | 8.11 | 27.56 | 2.64 | 18.39 | 6.23 | -4.74 | 2.3 | 130.0 | 0 | 0 | 22.45 | -4.26 | 4.28 | -5.52 | 4.29 | -13.51 | 1.45 | 0 | 10.02 | 16.92 | -6.61 | 0 | -5.16 | 0 | 0.01 | 2.55 |
| 2019 (6) | 14.85 | 14.58 | 0 | 0 | 0 | 0 | 0 | 0 | 16.05 | -20.54 | 1.51 | 58.95 | 1.02 | -49.0 | 6.36 | -35.81 | 2.23 | 24.58 | 6.54 | -51.01 | 1.0 | -73.47 | 0 | 0 | 23.45 | 0.0 | 4.53 | 2.26 | 4.96 | 335.09 | -0.92 | 0 | 8.57 | -9.69 | -4.29 | 0 | -5.21 | 0 | 0.01 | 6.16 |
| 2018 (5) | 12.96 | -19.65 | 5.0 | 42.86 | 0.36 | 0.0 | 0 | 0 | 20.2 | -13.34 | 0.95 | 97.92 | 2.0 | -1.48 | 9.90 | 13.69 | 1.79 | -31.94 | 13.35 | -1.48 | 3.77 | -8.72 | 0 | 0 | 23.45 | -3.7 | 4.43 | 1.14 | 1.14 | 62.86 | 3.92 | 625.93 | 9.49 | 68.86 | -6.61 | 0 | -2.69 | 0 | 0.01 | -20.59 |
| 2017 (4) | 16.13 | -9.08 | 3.5 | 27.27 | 0.36 | 2.86 | 0 | 0 | 23.31 | -36.14 | 0.48 | 0 | 2.03 | -44.69 | 8.71 | -13.39 | 2.63 | -33.92 | 13.55 | 2.81 | 4.13 | 18.34 | 0 | 0 | 24.35 | -13.68 | 4.38 | -40.08 | 0.7 | 0.0 | 0.54 | 0 | 5.62 | 10.63 | -1.14 | 0 | -0.6 | 0 | 0.01 | -30.36 |
| 2016 (3) | 17.74 | 6.74 | 2.75 | 150.0 | 0.35 | 34.62 | 0 | 0 | 36.5 | -36.98 | -3.0 | 0 | 3.67 | -44.56 | 10.05 | -12.03 | 3.98 | -48.11 | 13.18 | 33.27 | 3.49 | 27.84 | 0 | 0 | 28.21 | -7.87 | 7.31 | 1.11 | 0.7 | 45.83 | -2.93 | 0 | 5.08 | -40.02 | -0.77 | 0 | -3.7 | 0 | 0.02 | -12.0 |
| 2015 (2) | 16.62 | -8.48 | 1.1 | -32.93 | 0.26 | 0.0 | 0 | 0 | 57.92 | -23.78 | 0.94 | -24.8 | 6.62 | -42.63 | 11.43 | -24.74 | 7.67 | -43.52 | 9.89 | 37.55 | 2.73 | -50.27 | 0 | 0 | 30.62 | 0.96 | 7.23 | 1.69 | 0.48 | -70.0 | 0.75 | -31.82 | 8.47 | -13.57 | -0.7 | 0 | 0.05 | -91.94 | 0.02 | -1.57 |
| 2014 (1) | 18.16 | -16.24 | 1.64 | -69.63 | 0.26 | 225.0 | 0 | 0 | 75.99 | -12.96 | 1.25 | 3025.0 | 11.54 | -20.03 | 15.19 | -8.13 | 13.58 | 4.06 | 7.19 | 301.68 | 5.49 | 561.45 | 0 | 0 | 30.33 | 4.3 | 7.11 | 0.0 | 1.6 | -57.89 | 1.1 | 0 | 9.8 | -6.93 | -0.48 | 0 | 0.62 | 0 | 0.02 | -2.52 |
| 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) | 11.61 | 17.04 | 24.84 | 0 | 0 | 0 | 0.11 | -86.59 | -87.64 | 0 | 0 | 0 | 2.65 | 0.38 | 18.83 | 0.48 | 23.08 | 54.84 | 1.13 | 4.63 | 52.7 | 11.89 | 0.0 | 19.11 | 1.33 | -6.99 | -26.52 | 8.57 | -1.61 | -16.88 | 2.18 | -1.36 | -5.22 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.59 | 0.0 | 1.55 | 6.24 | 0.0 | -2.35 | 1.39 | 52.75 | 73.75 | 12.22 | 4.09 | 4.36 | -5.75 | -3.98 | 4.96 | -4.36 | 5.63 | 16.95 | 0.01 | 5.3 | 6.69 |
| 24Q2 (19) | 9.92 | 14.95 | -5.7 | 0 | 0 | 0 | 0.82 | -2.38 | 290.48 | 0 | 0 | 0 | 2.64 | 17.86 | 50.86 | 0.39 | 11.43 | 39.29 | 1.08 | 42.11 | 100.0 | 11.89 | 28.18 | 81.72 | 1.43 | -1.38 | -20.56 | 8.71 | 0.11 | -17.98 | 2.21 | -1.34 | -27.3 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.59 | 1.55 | 1.55 | 6.24 | -2.35 | -2.35 | 0.91 | -17.27 | 85.71 | 11.74 | -2.25 | 2.98 | -5.53 | 7.21 | 10.66 | -4.62 | 4.94 | 18.95 | 0.01 | 2.63 | -0.18 |
| 24Q1 (18) | 8.63 | -2.27 | -25.02 | 0 | 0 | 0 | 0.84 | -3.45 | 300.0 | 0 | 0 | 0 | 2.24 | 13.71 | 28.0 | 0.35 | 800.0 | 84.21 | 0.76 | -8.43 | 10.14 | 9.28 | -13.91 | 22.79 | 1.45 | -8.81 | -27.5 | 8.7 | -16.35 | -17.46 | 2.24 | -1.32 | -27.51 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.52 | 0.0 | 0.89 | 6.39 | 0.0 | 4.93 | 1.1 | 46.67 | 100.0 | 12.01 | 3.0 | 8.0 | -5.96 | 4.49 | 7.6 | -4.86 | 11.48 | 17.63 | 0.01 | -2.01 | -3.05 |
| 23Q4 (17) | 8.83 | -5.05 | -19.87 | 0 | 0 | 0 | 0.87 | -2.25 | 357.89 | 0 | 0 | 0 | 1.97 | -11.66 | 17.26 | -0.05 | -116.13 | 44.44 | 0.83 | 12.16 | 36.07 | 10.78 | 7.94 | 80.42 | 1.59 | -12.15 | -30.57 | 10.4 | 0.87 | -5.8 | 2.27 | -1.3 | -27.71 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.52 | 0.0 | 0.89 | 6.39 | 0.0 | 4.93 | 0.75 | -6.25 | 108.33 | 11.66 | -0.43 | 6.68 | -6.24 | -3.14 | 2.35 | -5.49 | -4.57 | 8.96 | 0.01 | 0.76 | -4.54 |
| 23Q3 (16) | 9.3 | -11.6 | -14.99 | 0 | 0 | 0 | 0.89 | 323.81 | 423.53 | 0 | 0 | 0 | 2.23 | 27.43 | -27.36 | 0.31 | 10.71 | -20.51 | 0.74 | 37.04 | 48.0 | 9.99 | 52.57 | 142.47 | 1.81 | 0.56 | -26.72 | 10.31 | -2.92 | -7.45 | 2.3 | -24.34 | -28.12 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.52 | 0.0 | 0.89 | 6.39 | 0.0 | 4.93 | 0.8 | 63.27 | 95.12 | 11.71 | 2.72 | 6.65 | -6.05 | 2.26 | 9.84 | -5.25 | 7.89 | 16.67 | 0.01 | -1.48 | -6.12 |
| 23Q2 (15) | 10.52 | -8.6 | 3.75 | 0 | 0 | 0 | 0.21 | 0.0 | 50.0 | 0 | 0 | 0 | 1.75 | 0.0 | -33.46 | 0.28 | 47.37 | 64.71 | 0.54 | -21.74 | -28.95 | 6.55 | -13.39 | 7.14 | 1.8 | -10.0 | -33.33 | 10.62 | 0.76 | -3.89 | 3.04 | -1.62 | -6.46 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.52 | 0.89 | 0.89 | 6.39 | 4.93 | 4.93 | 0.49 | -10.91 | 1533.33 | 11.4 | 2.52 | 7.55 | -6.19 | 4.03 | -0.81 | -5.7 | 3.39 | 6.71 | 0.01 | -0.33 | -4.19 |
| 23Q1 (14) | 11.51 | 4.45 | 21.67 | 0 | 0 | 0 | 0.21 | 10.53 | 90.91 | 0 | 0 | 0 | 1.75 | 4.17 | -38.16 | 0.19 | 311.11 | 137.5 | 0.69 | 13.11 | -36.11 | 7.56 | 26.5 | -14.84 | 2.0 | -12.66 | -33.33 | 10.54 | -4.53 | 6.9 | 3.09 | -1.59 | -6.36 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.48 | 0.0 | 1.13 | 6.09 | 0.0 | 8.94 | 0.55 | 52.78 | 52.78 | 11.12 | 1.74 | 7.13 | -6.45 | -0.94 | -1.57 | -5.9 | 2.16 | 1.5 | 0.01 | -3.51 | -6.82 |
| 22Q4 (13) | 11.02 | 0.73 | 2.8 | 0 | 0 | 0 | 0.19 | 11.76 | 90.0 | 0 | 0 | 0 | 1.68 | -45.28 | -53.46 | -0.09 | -123.08 | -169.23 | 0.61 | 22.0 | -49.17 | 5.97 | 45.06 | -31.99 | 2.29 | -7.29 | -32.65 | 11.04 | -0.9 | 28.37 | 3.14 | -1.88 | -5.99 | 0 | 0 | 0 | 22.15 | 0.0 | 0.0 | 4.48 | 0.0 | 1.13 | 6.09 | 0.0 | 8.94 | 0.36 | -12.2 | -34.55 | 10.93 | -0.46 | 3.41 | -6.39 | 4.77 | 4.2 | -6.03 | 4.29 | 1.47 | 0.01 | -0.91 | -0.84 |
| 22Q3 (12) | 10.94 | 7.89 | 8.86 | 0 | 0 | 0 | 0.17 | 21.43 | 21.43 | 0 | 0 | 0 | 3.07 | 16.73 | -8.9 | 0.39 | 129.41 | 56.0 | 0.5 | -34.21 | -62.41 | 4.12 | -32.58 | -54.26 | 2.47 | -8.52 | -40.62 | 11.14 | 0.81 | 29.84 | 3.2 | -1.54 | -3.9 | 0 | 0 | 0 | 22.15 | 0.0 | -1.34 | 4.48 | 0.0 | 1.13 | 6.09 | 0.0 | 8.94 | 0.41 | 1266.67 | -2.38 | 10.98 | 3.58 | 5.17 | -6.71 | -9.28 | 2.47 | -6.3 | -3.11 | 2.48 | 0.01 | 0.54 | -1.12 |
| 22Q2 (11) | 10.14 | 7.19 | -18.23 | 0 | 0 | 0 | 0.14 | 27.27 | -30.0 | 0 | 0 | 0 | 2.63 | -7.07 | 11.44 | 0.17 | 112.5 | 144.74 | 0.76 | -29.63 | 8.57 | 6.11 | -31.16 | 45.4 | 2.7 | -10.0 | -19.88 | 11.05 | 12.07 | 38.99 | 3.25 | -1.52 | -0.91 | 0 | 0 | 0 | 22.15 | 0.0 | -1.34 | 4.48 | 1.13 | 4.67 | 6.09 | 8.94 | 41.96 | 0.03 | -91.67 | -98.09 | 10.6 | 2.12 | 4.54 | -6.14 | 3.31 | 9.57 | -6.11 | -2.0 | -17.05 | 0.01 | -3.06 | 0.24 |
| 22Q1 (10) | 9.46 | -11.75 | -29.14 | 0 | 0 | 0 | 0.11 | 10.0 | -15.38 | 0 | 0 | 0 | 2.83 | -21.61 | -34.49 | 0.08 | -38.46 | -84.0 | 1.08 | -10.0 | -5.26 | 8.87 | 1.02 | 36.31 | 3.0 | -11.76 | 7.53 | 9.86 | 14.65 | 24.34 | 3.3 | -1.2 | -1.49 | 0 | 0 | 0 | 22.15 | 0.0 | -1.34 | 4.43 | 0.0 | 3.5 | 5.59 | 0.0 | 30.3 | 0.36 | -34.55 | -81.54 | 10.38 | -1.8 | -1.33 | -6.35 | 4.8 | 3.35 | -5.99 | 2.12 | -29.65 | 0.01 | 2.67 | 3.24 |
| 21Q4 (9) | 10.72 | 6.67 | -23.65 | 0 | 0 | 0 | 0.1 | -28.57 | 25.0 | 0 | 0 | 0 | 3.61 | 7.12 | -23.52 | 0.13 | -48.0 | -61.76 | 1.2 | -9.77 | -10.45 | 8.78 | -2.44 | 8.43 | 3.4 | -18.27 | 28.79 | 8.6 | 0.23 | 38.04 | 3.34 | 0.3 | 45.22 | 0 | 0 | 0 | 22.15 | -1.34 | -1.34 | 4.43 | 0.0 | 3.5 | 5.59 | 0.0 | 30.3 | 0.55 | 30.95 | -62.07 | 10.57 | 1.25 | 5.49 | -6.67 | 3.05 | -0.91 | -6.12 | 5.26 | -18.6 | 0.01 | -1.19 | -1.22 |
| 21Q3 (8) | 10.05 | -18.95 | -30.26 | 0 | 0 | 0 | 0.14 | -30.0 | 366.67 | 0 | 0 | 0 | 3.37 | 42.8 | -35.93 | 0.25 | 165.79 | -66.22 | 1.33 | 90.0 | -30.37 | 9.00 | 114.31 | -23.91 | 4.16 | 23.44 | 96.23 | 8.58 | 7.92 | 36.62 | 3.33 | 1.52 | 41.7 | 0 | 0 | 0 | 22.45 | 0.0 | -4.26 | 4.43 | 3.5 | 3.5 | 5.59 | 30.3 | 30.3 | 0.42 | -73.25 | -61.82 | 10.44 | 2.96 | 7.96 | -6.88 | -1.33 | -20.07 | -6.46 | -23.75 | -39.52 | 0.01 | 1.92 | 1.83 |
| 21Q2 (7) | 12.4 | -7.12 | -15.47 | 0 | 0 | 0 | 0.2 | 53.85 | 0 | 0 | 0 | 0 | 2.36 | -45.37 | -26.48 | -0.38 | -176.0 | -280.95 | 0.7 | -38.6 | -23.91 | 4.20 | -35.46 | 0 | 3.37 | 20.79 | 101.8 | 7.95 | 0.25 | 26.79 | 3.28 | -2.09 | 37.82 | 0 | 0 | 0 | 22.45 | 0.0 | -4.26 | 4.28 | 0.0 | 0.0 | 4.29 | 0.0 | 0.0 | 1.57 | -19.49 | 324.32 | 10.14 | -3.61 | 13.3 | -6.79 | -3.35 | -18.29 | -5.22 | -12.99 | 2.79 | 0.01 | -0.16 | -4.93 |
| 21Q1 (6) | 13.35 | -4.91 | -8.25 | 0 | 0 | 0 | 0.13 | 62.5 | 0 | 0 | 0 | 0 | 4.32 | -8.47 | 28.96 | 0.5 | 47.06 | 194.12 | 1.14 | -14.93 | 23.91 | 6.51 | -19.64 | 0 | 2.79 | 5.68 | 66.07 | 7.93 | 27.29 | 28.94 | 3.35 | 45.65 | 40.76 | 0 | 0 | 0 | 22.45 | 0.0 | -4.26 | 4.28 | 0.0 | -5.52 | 4.29 | 0.0 | -13.51 | 1.95 | 34.48 | 360.0 | 10.52 | 4.99 | 20.37 | -6.57 | 0.61 | -7.0 | -4.62 | 10.47 | 32.95 | 0.01 | -1.77 | 3.83 |
| 20Q4 (5) | 14.04 | -2.57 | -5.45 | 0 | 0 | 0 | 0.08 | 166.67 | 0 | 0 | 0 | 0 | 4.72 | -10.27 | 9.26 | 0.34 | -54.05 | -71.9 | 1.34 | -29.84 | 31.37 | 8.10 | -31.54 | 0 | 2.64 | 24.53 | 18.39 | 6.23 | -0.8 | -4.74 | 2.3 | -2.13 | 130.0 | 0 | 0 | 0 | 22.45 | -4.26 | -4.26 | 4.28 | 0.0 | -5.52 | 4.29 | 0.0 | -13.51 | 1.45 | 31.82 | 257.61 | 10.02 | 3.62 | 16.92 | -6.61 | -15.36 | -54.08 | -5.16 | -11.45 | 0.96 | 0.01 | 1.87 | 2.55 |
| 20Q3 (4) | 14.41 | -1.77 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 5.26 | 63.86 | 0.0 | 0.74 | 252.38 | 0.0 | 1.91 | 107.61 | 0.0 | 11.83 | 0 | 0.0 | 2.12 | 26.95 | 0.0 | 6.28 | 0.16 | 0.0 | 2.35 | -1.26 | 0.0 | 0 | 0 | 0.0 | 23.45 | 0.0 | 0.0 | 4.28 | 0.0 | 0.0 | 4.29 | 0.0 | 0.0 | 1.1 | 197.3 | 0.0 | 9.67 | 8.04 | 0.0 | -5.73 | 0.17 | 0.0 | -4.63 | 13.78 | 0.0 | 0.01 | -4.85 | 0.0 |
