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) | 7.24 | 15.47 | 2.28 | -5.39 | 5.13 | -39.29 | 0 | 0 | 46.04 | -4.76 | 1.06 | -59.7 | 5.64 | -34.8 | 12.25 | -31.54 | 18.23 | -11.25 | 1.83 | 84.85 | 9.12 | 12.73 | 0.16 | 45.45 | 12.74 | 0.0 | 0.49 | 345.45 | 3.33 | 146.67 | 3.49 | -39.93 | 7.31 | 0.41 | -3.53 | 0 | -0.04 | 0 | 0.00 | 0.89 |
| 2022 (9) | 6.27 | 7.73 | 2.41 | 20.5 | 8.45 | 60.04 | 0 | 0 | 48.34 | 19.65 | 2.63 | 484.44 | 8.65 | 21.32 | 17.89 | 1.39 | 20.54 | 33.38 | 0.99 | -1.0 | 8.09 | -30.56 | 0.11 | -8.33 | 12.74 | 0.0 | 0.11 | 120.0 | 1.35 | -52.13 | 5.81 | 754.41 | 7.28 | 105.65 | -3.33 | 0 | 2.48 | 0 | 0.00 | -54.37 |
| 2021 (8) | 5.82 | -37.95 | 2.0 | 66.67 | 5.28 | 32.66 | 0 | 0 | 40.4 | 6.26 | 0.45 | 0 | 7.13 | 1.86 | 17.65 | -4.14 | 15.4 | 56.03 | 1.0 | 21.95 | 11.65 | -19.93 | 0.12 | -20.0 | 12.74 | 0.0 | 0.05 | 0.0 | 2.82 | -15.82 | 0.68 | 0 | 3.54 | 52.59 | -1.35 | 0 | -0.67 | 0 | 0.00 | -14.52 |
| 2020 (7) | 9.38 | 36.73 | 1.2 | -86.97 | 3.98 | -24.05 | 0 | 0 | 38.02 | 4.54 | -0.12 | 0 | 7.0 | 14.38 | 18.41 | 9.42 | 9.87 | 4.22 | 0.82 | -4.65 | 14.55 | 130.22 | 0.15 | -34.78 | 12.74 | 0.0 | 0.05 | 0.0 | 3.35 | -6.16 | -1.08 | 0 | 2.32 | -7.94 | -2.82 | 0 | -3.9 | 0 | 0.00 | -50.79 |
| 2019 (6) | 6.86 | -7.67 | 9.21 | 39.97 | 5.24 | 164.65 | 0 | 0 | 36.37 | -5.09 | -1.89 | 0 | 6.12 | -15.24 | 16.83 | -10.69 | 9.47 | -9.46 | 0.86 | 0.0 | 6.32 | -17.49 | 0.23 | -23.33 | 12.74 | 0.0 | 0.05 | 25.0 | 3.57 | 0 | -1.1 | 0 | 2.52 | -42.73 | -3.35 | 0 | -4.45 | 0 | 0.00 | -36.72 |
| 2018 (5) | 7.43 | 4.8 | 6.58 | 13.64 | 1.98 | 17.16 | 0 | 0 | 38.32 | 6.65 | 0.07 | 0 | 7.22 | 16.26 | 18.84 | 9.01 | 10.46 | 26.18 | 0.86 | -1.15 | 7.66 | 24.35 | 0.3 | 30.43 | 12.74 | 0.0 | 0.04 | -80.95 | 0 | 0 | 4.36 | 0 | 4.4 | 10900.0 | -3.57 | 0 | 0.79 | 75.56 | 0.00 | -22.85 |
| 2017 (4) | 7.09 | 14.91 | 5.79 | 61.73 | 1.69 | -40.49 | 0 | 0 | 35.93 | -11.33 | -1.25 | 0 | 6.21 | -17.97 | 17.28 | -7.49 | 8.29 | 7.24 | 0.87 | -29.84 | 6.16 | 9.22 | 0.23 | 0.0 | 12.74 | 0.0 | 0.21 | 10.53 | 0 | 0 | -0.17 | 0 | 0.04 | -96.99 | 0.62 | -61.49 | 0.45 | -83.7 | 0.01 | 915.25 |
| 2016 (3) | 6.17 | -15.01 | 3.58 | 34.59 | 2.84 | 85.62 | 0 | 0 | 40.52 | -8.08 | 0.21 | -87.5 | 7.57 | -15.13 | 18.68 | -7.68 | 7.73 | -2.03 | 1.24 | 26.53 | 5.64 | -43.15 | 0.23 | -25.81 | 12.74 | 0.0 | 0.19 | 850.0 | 0 | 0 | 1.15 | -35.75 | 1.33 | -26.52 | 1.61 | -23.7 | 2.76 | -29.23 | 0.00 | 5.06 |
| 2015 (2) | 7.26 | 0.97 | 2.66 | -62.11 | 1.53 | 27.5 | 0 | 0 | 44.08 | 1.92 | 1.68 | 216.98 | 8.92 | 0.11 | 20.24 | -1.77 | 7.89 | 0.51 | 0.98 | 1.03 | 9.92 | 6.78 | 0.31 | -3.12 | 12.74 | 0.0 | 0.02 | 0 | 0 | 0 | 1.79 | 952.94 | 1.81 | 964.71 | 2.11 | -30.13 | 3.9 | 22.26 | 0.00 | -3.59 |
| 2014 (1) | 7.19 | 39.07 | 7.02 | -34.15 | 1.2 | 0.0 | 0 | 0 | 43.25 | 3.27 | 0.53 | 0 | 8.91 | -10.09 | 20.60 | -12.94 | 7.85 | -5.19 | 0.97 | 0.0 | 9.29 | -6.16 | 0.32 | 88.24 | 12.74 | 0.0 | 0 | 0 | 0 | 0 | 0.17 | 0 | 0.17 | 0 | 3.02 | 58.95 | 3.19 | 104.49 | 0.00 | -8.3 |
| 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) | 6.53 | -17.76 | -8.16 | 0.3 | -62.5 | -85.0 | 3.36 | -8.94 | -55.85 | 0 | 0 | 0 | 7.43 | 6.45 | -37.03 | -0.53 | -32.5 | -156.99 | 5.21 | 8.54 | -32.69 | 15.84 | 22.96 | 2.07 | 14.54 | -8.26 | -24.47 | 1.93 | 1.05 | 29.53 | 12.99 | 3.51 | 96.52 | 0.13 | 30.0 | 8.33 | 12.74 | 0.0 | 0.0 | 0.55 | 0.0 | 12.24 | 3.53 | 0.0 | 6.01 | 2.13 | -19.62 | -45.8 | 6.21 | -7.86 | -19.87 | -3.42 | -0.88 | -7.55 | -1.29 | -74.32 | -272.0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 7.94 | 23.68 | 30.38 | 0.8 | -20.0 | -65.81 | 3.69 | -19.08 | -52.14 | 0 | 0 | 0 | 6.98 | -17.1 | -40.34 | -0.4 | -600.0 | -366.67 | 4.8 | -2.83 | -35.48 | 12.88 | 9.47 | -11.3 | 15.85 | -8.12 | -20.95 | 1.91 | 3.24 | 96.91 | 12.55 | 14.4 | 62.78 | 0.1 | -23.08 | 25.0 | 12.74 | 0.0 | 0.0 | 0.55 | 12.24 | 12.24 | 3.53 | 6.01 | 6.01 | 2.65 | -25.98 | -21.6 | 6.74 | -8.8 | -6.39 | -3.39 | 0.59 | 6.09 | -0.74 | -535.29 | -221.74 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 6.42 | -11.33 | 1.1 | 1.0 | -56.14 | -54.95 | 4.56 | -11.11 | -43.63 | 0 | 0 | 0 | 8.42 | -16.39 | -32.48 | 0.08 | 119.51 | -80.0 | 4.94 | -12.41 | -34.22 | 11.76 | -3.96 | -18.81 | 17.25 | -5.38 | -16.63 | 1.85 | 1.09 | 88.78 | 10.97 | 20.29 | 52.57 | 0.13 | -18.75 | 30.0 | 12.74 | 0.0 | 0.0 | 0.49 | 0.0 | 345.45 | 3.33 | 0.0 | 146.67 | 3.58 | 2.58 | -42.35 | 7.39 | 1.09 | -3.65 | -3.41 | 3.4 | -4.6 | 0.17 | 525.0 | -94.24 | 0.00 | -0.98 | 2.16 |
| 23Q4 (17) | 7.24 | 1.83 | 15.47 | 2.28 | 14.0 | -5.39 | 5.13 | -32.59 | -39.29 | 0 | 0 | 0 | 10.07 | -14.66 | -27.66 | -0.41 | -144.09 | -146.59 | 5.64 | -27.13 | -34.8 | 12.25 | -21.04 | -31.53 | 18.23 | -5.3 | -11.25 | 1.83 | 22.82 | 84.85 | 9.12 | 37.97 | 12.73 | 0.16 | 33.33 | 45.45 | 12.74 | 0.0 | 0.0 | 0.49 | 0.0 | 345.45 | 3.33 | 0.0 | 146.67 | 3.49 | -11.2 | -39.93 | 7.31 | -5.68 | 0.41 | -3.53 | -11.01 | -6.01 | -0.04 | -105.33 | -101.61 | 0.00 | 3.91 | 0.89 |
| 23Q3 (16) | 7.11 | 16.75 | -3.4 | 2.0 | -14.53 | 14.94 | 7.61 | -1.3 | 30.09 | 0 | 0 | 0 | 11.8 | 0.85 | -10.27 | 0.93 | 520.0 | -9.71 | 7.74 | 4.03 | -23.21 | 15.51 | 6.85 | -32.2 | 19.25 | -3.99 | -8.07 | 1.49 | 53.61 | 49.0 | 6.61 | -14.27 | -42.47 | 0.12 | 50.0 | -7.69 | 12.74 | 0.0 | 0.0 | 0.49 | 0.0 | 345.45 | 3.33 | 0.0 | 146.67 | 3.93 | 16.27 | -18.46 | 7.75 | 7.64 | 23.21 | -3.18 | 11.91 | 0.93 | 0.75 | 426.09 | -53.42 | 0.00 | -4.67 | -7.1 |
| 23Q2 (15) | 6.09 | -4.09 | -30.72 | 2.34 | 5.41 | -21.21 | 7.71 | -4.7 | 32.47 | 0 | 0 | 0 | 11.7 | -6.17 | -4.8 | 0.15 | -62.5 | -65.12 | 7.44 | -0.93 | -12.57 | 14.52 | 0.21 | -29.84 | 20.05 | -3.09 | 4.59 | 0.97 | -1.02 | -1.02 | 7.71 | 7.23 | -30.73 | 0.08 | -20.0 | -20.0 | 12.74 | 0.0 | 0.0 | 0.49 | 345.45 | 345.45 | 3.33 | 146.67 | 146.67 | 3.38 | -45.57 | -11.05 | 7.2 | -6.13 | 36.88 | -3.61 | -10.74 | -27.56 | -0.23 | -107.8 | -123.71 | 0.00 | 4.15 | -5.9 |
| 23Q1 (14) | 6.35 | 1.28 | 11.21 | 2.22 | -7.88 | -39.18 | 8.09 | -4.26 | 37.82 | 0 | 0 | 0 | 12.47 | -10.42 | 38.71 | 0.4 | -54.55 | 42.86 | 7.51 | -13.18 | -2.09 | 14.49 | -19.01 | -27.27 | 20.69 | 0.73 | 25.47 | 0.98 | -1.01 | -1.01 | 7.19 | -11.12 | -26.93 | 0.1 | -9.09 | -9.09 | 12.74 | 0.0 | 0.0 | 0.11 | 0.0 | 120.0 | 1.35 | 0.0 | -52.13 | 6.21 | 6.88 | 421.85 | 7.67 | 5.36 | 89.38 | -3.26 | 2.1 | -66.33 | 2.95 | 18.95 | 483.12 | 0.00 | -2.21 | -11.28 |
| 22Q4 (13) | 6.27 | -14.81 | 7.73 | 2.41 | 38.51 | 20.5 | 8.45 | 44.44 | 60.04 | 0 | 0 | 0 | 13.92 | 5.86 | 44.7 | 0.88 | -14.56 | 54.39 | 8.65 | -14.19 | 21.32 | 17.89 | -21.82 | 1.37 | 20.54 | -1.91 | 33.38 | 0.99 | -1.0 | -1.0 | 8.09 | -29.59 | -30.56 | 0.11 | -15.38 | -8.33 | 12.74 | 0.0 | 0.0 | 0.11 | 0.0 | 120.0 | 1.35 | 0.0 | -52.13 | 5.81 | 20.54 | 754.41 | 7.28 | 15.74 | 105.65 | -3.33 | -3.74 | -146.67 | 2.48 | 54.04 | 470.15 | 0.00 | -4.32 | -54.37 |
| 22Q3 (12) | 7.36 | -16.27 | 28.9 | 1.74 | -41.41 | 135.14 | 5.85 | 0.52 | -1.52 | 0 | 0 | 0 | 13.15 | 7.0 | 28.67 | 1.03 | 139.53 | 635.71 | 10.08 | 18.45 | 29.56 | 22.88 | 10.57 | 22.36 | 20.94 | 9.23 | 44.91 | 1.0 | 2.04 | 19.05 | 11.49 | 3.23 | -2.63 | 0.13 | 30.0 | 30.0 | 12.74 | 0.0 | 0.0 | 0.11 | 0.0 | 120.0 | 1.35 | 0.0 | -52.13 | 4.82 | 26.84 | 1083.67 | 6.29 | 19.58 | 164.29 | -3.21 | -13.43 | -14.64 | 1.61 | 65.98 | 148.94 | 0.00 | -3.44 | -59.0 |
| 22Q2 (11) | 8.79 | 53.94 | 44.33 | 2.97 | -18.63 | 642.5 | 5.82 | -0.85 | 8.38 | 0 | 0 | 0 | 12.29 | 36.71 | 27.09 | 0.43 | 53.57 | 216.22 | 8.51 | 10.95 | 5.58 | 20.70 | 3.88 | 8.23 | 19.17 | 16.25 | 54.47 | 0.98 | -1.01 | 15.29 | 11.13 | 13.11 | -10.6 | 0.1 | -9.09 | -9.09 | 12.74 | 0.0 | 0.0 | 0.11 | 120.0 | 120.0 | 1.35 | -52.13 | -59.7 | 3.8 | 219.33 | 422.03 | 5.26 | 29.88 | 138.01 | -2.83 | -44.39 | 2.08 | 0.97 | 225.97 | 123.83 | 0.00 | -1.81 | -58.24 |
| 22Q1 (10) | 5.71 | -1.89 | -37.46 | 3.65 | 82.5 | 324.42 | 5.87 | 11.17 | 20.78 | 0 | 0 | 0 | 8.99 | -6.55 | -17.45 | 0.28 | -50.88 | 180.0 | 7.67 | 7.57 | 6.68 | 19.92 | 12.88 | 14.1 | 16.49 | 7.08 | 59.48 | 0.99 | -1.0 | 16.47 | 9.84 | -15.54 | -26.18 | 0.11 | -8.33 | -15.38 | 12.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 2.82 | 0.0 | -15.82 | 1.19 | 75.0 | 221.43 | 4.05 | 14.41 | 67.36 | -1.96 | -45.19 | 22.83 | -0.77 | -14.93 | 78.12 | 0.00 | -49.7 | -55.98 |
| 21Q4 (9) | 5.82 | 1.93 | -37.95 | 2.0 | 170.27 | 66.67 | 5.28 | -11.11 | 32.66 | 0 | 0 | 0 | 9.62 | -5.87 | -11.09 | 0.57 | 307.14 | 147.83 | 7.13 | -8.35 | 1.86 | 17.65 | -5.63 | -4.14 | 15.4 | 6.57 | 56.03 | 1.0 | 19.05 | 21.95 | 11.65 | -1.27 | -19.93 | 0.12 | 20.0 | -20.0 | 12.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 2.82 | 0.0 | -15.82 | 0.68 | 238.78 | 162.96 | 3.54 | 48.74 | 52.59 | -1.35 | 51.79 | 52.13 | -0.67 | 79.64 | 82.82 | 0.00 | -14.04 | -14.52 |
| 21Q3 (8) | 5.71 | -6.24 | -39.83 | 0.74 | 85.0 | -74.48 | 5.94 | 10.61 | 2.41 | 0 | 0 | 0 | 10.22 | 5.69 | -5.11 | 0.14 | 137.84 | -62.16 | 7.78 | -3.47 | 0.52 | 18.70 | -2.2 | -11.54 | 14.45 | 16.44 | 56.89 | 0.84 | -1.18 | 1.2 | 11.8 | -5.22 | 11.32 | 0.1 | -9.09 | -37.5 | 12.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 2.82 | -15.82 | -15.82 | -0.49 | 58.47 | 59.5 | 2.38 | 7.69 | 8.68 | -2.8 | 3.11 | 19.54 | -3.29 | 19.16 | 29.85 | 0.00 | -1.63 | -5.51 |
| 21Q2 (7) | 6.09 | -33.3 | -38.79 | 0.4 | -53.49 | -93.1 | 5.37 | 10.49 | 17.76 | 0 | 0 | 0 | 9.67 | -11.2 | 11.15 | -0.37 | -470.0 | 0.0 | 8.06 | 12.1 | 25.35 | 19.12 | 9.52 | 0 | 12.41 | 20.02 | 41.67 | 0.85 | 0.0 | 1.19 | 12.45 | -6.6 | 39.26 | 0.11 | -15.38 | -35.29 | 12.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | -1.18 | -20.41 | 25.32 | 2.21 | -8.68 | 21.43 | -2.89 | -13.78 | 23.14 | -4.07 | -15.62 | 23.78 | 0.00 | 3.5 | -38.72 |
| 21Q1 (6) | 9.13 | -2.67 | -13.3 | 0.86 | -28.33 | -91.37 | 4.86 | 22.11 | -10.17 | 0 | 0 | 0 | 10.89 | 0.65 | 40.88 | 0.1 | -56.52 | 128.57 | 7.19 | 2.71 | 41.26 | 17.46 | -5.17 | 0 | 10.34 | 4.76 | 20.65 | 0.85 | 3.66 | 0.0 | 13.33 | -8.38 | 82.85 | 0.13 | -13.33 | -35.0 | 12.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 3.35 | 0.0 | -6.16 | -0.98 | 9.26 | 31.47 | 2.42 | 4.31 | 10.5 | -2.54 | 9.93 | 37.75 | -3.52 | 9.74 | 36.12 | 0.00 | -2.34 | -40.34 |
| 20Q4 (5) | 9.38 | -1.16 | 36.73 | 1.2 | -58.62 | -86.97 | 3.98 | -31.38 | -24.05 | 0 | 0 | 0 | 10.82 | 0.46 | 14.98 | 0.23 | -37.84 | 128.4 | 7.0 | -9.56 | 14.38 | 18.41 | -12.91 | 0 | 9.87 | 7.17 | 4.22 | 0.82 | -1.2 | -4.65 | 14.55 | 37.26 | 130.22 | 0.15 | -6.25 | -34.78 | 12.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 3.35 | 0.0 | -6.16 | -1.08 | 10.74 | 1.82 | 2.32 | 5.94 | -7.94 | -2.82 | 18.97 | 15.82 | -3.9 | 16.84 | 12.36 | 0.00 | -4.97 | -50.79 |
| 20Q3 (4) | 9.49 | -4.62 | 0.0 | 2.9 | -50.0 | 0.0 | 5.8 | 27.19 | 0.0 | 0 | 0 | 0.0 | 10.77 | 23.79 | 0.0 | 0.37 | 200.0 | 0.0 | 7.74 | 20.37 | 0.0 | 21.14 | 0 | 0.0 | 9.21 | 5.14 | 0.0 | 0.83 | -1.19 | 0.0 | 10.6 | 18.57 | 0.0 | 0.16 | -5.88 | 0.0 | 12.74 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | -1.21 | 23.42 | 0.0 | 2.19 | 20.33 | 0.0 | -3.48 | 7.45 | 0.0 | -4.69 | 12.17 | 0.0 | 0.00 | -36.2 | 0.0 |
