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) | 8.85 | 38.28 | 0.14 | 7.69 | 0.5 | 0.0 | 0 | 0 | 21.26 | -19.53 | 5.42 | -19.82 | 2.94 | -24.62 | 13.83 | -6.32 | 6.03 | -32.17 | 21.13 | -0.7 | 10.58 | -4.51 | 0.2 | -4.76 | 15.26 | 0.0 | 9.25 | 8.06 | 0.24 | -63.64 | 10.82 | -1.81 | 20.31 | 0.35 | -0.28 | 0 | 10.54 | -2.23 | 0.01 | -14.24 |
| 2022 (9) | 6.4 | -15.23 | 0.13 | -70.45 | 0.5 | 0.0 | 0 | 0 | 26.42 | -0.79 | 6.76 | 15.95 | 3.9 | -9.93 | 14.76 | -9.21 | 8.89 | -1.44 | 21.28 | -0.33 | 11.08 | -4.32 | 0.21 | 0.0 | 15.26 | 0.0 | 8.56 | 7.27 | 0.66 | 29.41 | 11.02 | 16.24 | 20.24 | 12.57 | -0.24 | 0 | 10.78 | 22.22 | 0.01 | -4.55 |
| 2021 (8) | 7.55 | 9.58 | 0.44 | -83.14 | 0.5 | 0.0 | 0 | 0 | 26.63 | 7.6 | 5.83 | 31.6 | 4.33 | -12.17 | 16.26 | -18.37 | 9.02 | 34.63 | 21.35 | -0.74 | 11.58 | -4.14 | 0.21 | -4.55 | 15.26 | 0.0 | 7.98 | 5.84 | 0.51 | 24.39 | 9.48 | 16.89 | 17.98 | 11.96 | -0.66 | 0 | 8.82 | 16.05 | 0.01 | -7.84 |
| 2020 (7) | 6.89 | -29.55 | 2.61 | -60.69 | 0.5 | 0.0 | 0 | 0 | 24.75 | -7.27 | 4.43 | -8.85 | 4.93 | 1.86 | 19.92 | 9.84 | 6.7 | 5.51 | 21.51 | -0.83 | 12.08 | -3.97 | 0.22 | -4.35 | 15.26 | 0.0 | 7.54 | 6.95 | 0.41 | 70.83 | 8.11 | 9.74 | 16.06 | 9.48 | -0.51 | 0 | 7.6 | 8.88 | 0.01 | -1.17 |
| 2019 (6) | 9.78 | 140.89 | 6.64 | 141.45 | 0.5 | 0.0 | 0 | 0 | 26.69 | -5.35 | 4.86 | -2.21 | 4.84 | -4.16 | 18.13 | 1.26 | 6.35 | -17.85 | 21.69 | -0.82 | 12.58 | -3.82 | 0.23 | 4.55 | 15.26 | 0.0 | 7.05 | 7.63 | 0.24 | -4.0 | 7.39 | 1.51 | 14.67 | 4.19 | -0.41 | 0 | 6.98 | -0.85 | 0.01 | -4.13 |
| 2018 (5) | 4.06 | -75.0 | 2.75 | -79.48 | 0.5 | -9.09 | 0 | 0 | 28.2 | -3.69 | 4.97 | 7.81 | 5.05 | 1.81 | 17.91 | 5.71 | 7.73 | 4.88 | 21.87 | 1.96 | 13.08 | -11.32 | 0.22 | -4.35 | 15.26 | 0.0 | 6.55 | 7.55 | 0.25 | 0 | 7.28 | 1.82 | 14.08 | 6.26 | -0.24 | 0 | 7.04 | 2.03 | 0.01 | -2.76 |
| 2017 (4) | 16.24 | -17.61 | 13.4 | -0.22 | 0.55 | -60.99 | 0 | 0 | 29.28 | -7.08 | 4.61 | -18.55 | 4.96 | -19.09 | 16.94 | -12.92 | 7.37 | 7.28 | 21.45 | 3.87 | 14.75 | 1.44 | 0.23 | -4.17 | 15.26 | 0.0 | 6.09 | 10.13 | 0 | 0 | 7.15 | -6.9 | 13.25 | 0.3 | -0.25 | 0 | 6.9 | -9.33 | 0.01 | -19.82 |
| 2016 (3) | 19.71 | 139.78 | 13.43 | 527.57 | 1.41 | 0.0 | 0 | 0 | 31.51 | -4.92 | 5.66 | -12.92 | 6.13 | 2.17 | 19.45 | 7.45 | 6.87 | -0.58 | 20.65 | -0.15 | 14.54 | -9.01 | 0.24 | -7.69 | 15.26 | 0.0 | 5.53 | 13.32 | 0 | 0 | 7.68 | 17.43 | 13.21 | 15.78 | -0.07 | 0 | 7.61 | 13.92 | 0.01 | 12.38 |
| 2015 (2) | 8.22 | 25.11 | 2.14 | -24.91 | 1.41 | -2.08 | 0 | 0 | 33.14 | -2.7 | 6.5 | 10.92 | 6.0 | -2.76 | 18.11 | -0.06 | 6.91 | -3.09 | 20.68 | 9.01 | 15.98 | -7.95 | 0.26 | -7.14 | 15.26 | 0.0 | 4.88 | 13.75 | 0 | 0 | 6.54 | 9.92 | 11.41 | 11.32 | 0.14 | 100.0 | 6.68 | 10.96 | 0.01 | 1.08 |
| 2014 (1) | 6.57 | 138.04 | 2.85 | 41.79 | 1.44 | 7100.0 | 0 | 0 | 34.06 | -2.32 | 5.86 | 17.43 | 6.17 | 0.65 | 18.12 | 3.05 | 7.13 | 6.74 | 18.97 | -28.5 | 17.36 | -7.51 | 0.28 | 0.0 | 15.26 | 0.0 | 4.29 | 12.89 | 0.02 | -93.1 | 5.95 | 28.51 | 10.25 | 17.41 | 0.07 | 0 | 6.02 | 30.59 | 0.01 | 6.08 |
| 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) | 9.88 | -15.77 | 47.24 | 0.14 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.83 | 3.37 | 10.0 | 1.65 | -1.2 | 4.43 | 3.68 | -1.34 | 23.49 | 16.66 | -3.71 | 23.43 | 5.56 | 0.54 | -14.98 | 21.05 | -0.24 | -0.75 | 10.21 | -1.16 | -4.67 | 0.2 | -4.76 | 0.0 | 15.26 | 0.0 | 0.0 | 9.79 | 0.0 | 5.84 | 0.28 | 0.0 | 16.67 | 10.86 | 17.92 | 10.93 | 20.93 | 8.56 | 8.56 | 0.02 | -71.43 | 0 | 10.88 | 17.24 | 11.13 | 0.01 | -4.2 | -4.38 |
| 24Q2 (19) | 11.73 | 3.44 | 14.22 | 0.14 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.64 | 0.89 | 4.83 | 1.67 | -11.17 | 12.84 | 3.73 | 5.67 | 23.92 | 17.30 | 4.39 | 36.05 | 5.53 | -2.81 | -23.51 | 21.1 | -0.14 | -0.52 | 10.33 | -1.24 | -4.62 | 0.21 | 5.0 | 0.0 | 15.26 | 0.0 | 0.0 | 9.79 | 5.84 | 5.84 | 0.28 | 16.67 | 16.67 | 9.21 | -27.54 | 12.18 | 19.28 | -13.11 | 8.93 | 0.07 | 450.0 | 125.93 | 9.28 | -26.87 | 16.88 | 0.01 | 7.77 | -8.23 |
| 24Q1 (18) | 11.34 | 28.14 | 29.3 | 0.14 | 0.0 | 7.69 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.59 | 11.13 | 0.72 | 1.88 | 80.77 | 42.42 | 3.53 | 20.07 | 1.44 | 16.57 | 19.84 | 22.15 | 5.69 | -5.64 | -29.32 | 21.13 | 0.0 | -0.52 | 10.46 | -1.13 | -4.56 | 0.2 | 0.0 | -4.76 | 15.26 | 0.0 | 0.0 | 9.25 | 0.0 | 8.06 | 0.24 | 0.0 | -63.64 | 12.71 | 17.47 | 3.0 | 22.19 | 9.26 | 2.92 | -0.02 | 92.86 | 92.0 | 12.69 | 20.4 | 4.96 | 0.01 | -2.35 | -10.76 |
| 23Q4 (17) | 8.85 | 31.89 | 38.28 | 0.14 | 0.0 | 7.69 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.03 | -5.09 | -14.02 | 1.04 | -34.18 | -26.24 | 2.94 | -1.34 | -24.62 | 13.83 | 2.46 | -6.28 | 6.03 | -7.8 | -32.17 | 21.13 | -0.38 | -0.7 | 10.58 | -1.21 | -4.51 | 0.2 | 0.0 | -4.76 | 15.26 | 0.0 | 0.0 | 9.25 | 0.0 | 8.06 | 0.24 | 0.0 | -63.64 | 10.82 | 10.52 | -1.81 | 20.31 | 5.34 | 0.35 | -0.28 | 0 | -16.67 | 10.54 | 7.66 | -2.23 | 0.01 | -5.16 | -14.24 |
| 23Q3 (16) | 6.71 | -34.66 | 23.35 | 0.14 | 0.0 | 16.67 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.3 | -1.49 | -23.08 | 1.58 | 6.76 | -22.17 | 2.98 | -1.0 | -34.93 | 13.50 | 6.13 | -20.29 | 6.54 | -9.54 | -30.43 | 21.21 | 0.0 | -0.61 | 10.71 | -1.11 | -4.46 | 0.2 | -4.76 | -4.76 | 15.26 | 0.0 | 0.0 | 9.25 | 0.0 | 8.06 | 0.24 | 0.0 | -63.64 | 9.79 | 19.24 | 2.84 | 19.28 | 8.93 | 2.83 | 0 | 100.0 | 100.0 | 9.79 | 23.3 | 3.82 | 0.01 | -8.05 | -12.87 |
| 23Q2 (15) | 10.27 | 17.1 | 35.85 | 0.14 | 7.69 | -41.67 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.38 | -3.06 | -26.9 | 1.48 | 12.12 | -22.11 | 3.01 | -13.51 | -35.82 | 12.72 | -6.27 | -26.01 | 7.23 | -10.19 | -25.0 | 21.21 | -0.14 | -0.56 | 10.83 | -1.19 | -4.41 | 0.21 | 0.0 | 0.0 | 15.26 | 0.0 | 0.0 | 9.25 | 8.06 | 8.06 | 0.24 | -63.64 | -63.64 | 8.21 | -33.47 | 9.47 | 17.7 | -17.9 | 5.86 | -0.27 | -8.0 | 27.03 | 7.94 | -34.33 | 11.36 | 0.01 | 4.8 | -8.79 |
| 23Q1 (14) | 8.77 | 37.03 | 7.87 | 0.13 | 0.0 | -66.67 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.55 | -5.13 | -12.32 | 1.32 | -6.38 | -7.04 | 3.48 | -10.77 | -12.78 | 13.57 | -8.06 | -7.41 | 8.05 | -9.45 | -18.77 | 21.24 | -0.19 | -0.47 | 10.96 | -1.08 | -4.36 | 0.21 | 0.0 | 0.0 | 15.26 | 0.0 | 0.0 | 8.56 | 0.0 | 7.27 | 0.66 | 0.0 | 29.41 | 12.34 | 11.98 | 13.21 | 21.56 | 6.52 | 11.13 | -0.25 | -4.17 | 40.48 | 12.09 | 12.15 | 15.36 | 0.01 | -6.16 | -8.75 |
| 22Q4 (13) | 6.4 | 17.65 | -15.23 | 0.13 | 8.33 | -70.45 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.85 | -15.09 | -9.58 | 1.41 | -30.54 | -7.84 | 3.9 | -14.85 | -9.93 | 14.76 | -12.85 | -9.28 | 8.89 | -5.43 | -1.44 | 21.28 | -0.28 | -0.33 | 11.08 | -1.16 | -4.32 | 0.21 | 0.0 | 0.0 | 15.26 | 0.0 | 0.0 | 8.56 | 0.0 | 7.27 | 0.66 | 0.0 | 29.41 | 11.02 | 15.76 | 16.24 | 20.24 | 7.95 | 12.57 | -0.24 | -166.67 | 63.64 | 10.78 | 14.32 | 22.22 | 0.01 | -3.65 | -4.55 |
| 22Q3 (12) | 5.44 | -28.04 | -50.36 | 0.12 | -50.0 | -85.71 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 6.89 | -6.39 | -3.37 | 2.03 | 6.84 | 16.67 | 4.58 | -2.35 | 0.88 | 16.93 | -1.48 | 0.66 | 9.4 | -2.49 | 21.92 | 21.34 | 0.05 | -0.23 | 11.21 | -1.06 | -4.27 | 0.21 | 0.0 | -4.55 | 15.26 | 0.0 | 0.0 | 8.56 | 0.0 | 7.27 | 0.66 | 0.0 | 29.41 | 9.52 | 26.93 | 19.45 | 18.75 | 12.14 | 13.91 | -0.09 | 75.68 | 86.15 | 9.43 | 32.26 | 28.83 | 0.01 | -3.73 | -5.3 |
| 22Q2 (11) | 7.56 | -7.01 | -4.91 | 0.24 | -38.46 | -72.73 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 7.36 | 16.27 | 0.82 | 1.9 | 33.8 | 25.0 | 4.69 | 17.54 | -0.42 | 17.19 | 17.29 | -2.83 | 9.64 | -2.72 | 42.18 | 21.33 | -0.05 | -0.42 | 11.33 | -1.13 | -4.23 | 0.21 | 0.0 | -4.55 | 15.26 | 0.0 | 0.0 | 8.56 | 7.27 | 13.53 | 0.66 | 29.41 | 60.98 | 7.5 | -31.19 | -29.71 | 16.72 | -13.81 | -10.2 | -0.37 | 11.9 | 41.27 | 7.13 | -31.97 | -28.98 | 0.01 | 4.84 | 8.07 |
| 22Q1 (10) | 8.13 | 7.68 | 85.62 | 0.39 | -11.36 | -83.61 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 6.33 | -2.16 | 10.66 | 1.42 | -7.19 | 36.54 | 3.99 | -7.85 | 3.91 | 14.65 | -9.92 | -4.79 | 9.91 | 9.87 | 45.52 | 21.34 | -0.05 | -0.65 | 11.46 | -1.04 | -4.18 | 0.21 | 0.0 | -4.55 | 15.26 | 0.0 | 0.0 | 7.98 | 0.0 | 5.84 | 0.51 | 0.0 | 24.39 | 10.9 | 14.98 | 19.26 | 19.4 | 7.9 | 13.45 | -0.42 | 36.36 | 22.22 | 10.48 | 18.82 | 21.86 | 0.01 | -1.84 | -6.73 |
| 21Q4 (9) | 7.55 | -31.11 | 9.58 | 0.44 | -47.62 | -83.14 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 6.47 | -9.26 | -5.41 | 1.53 | -12.07 | 31.9 | 4.33 | -4.63 | -12.17 | 16.27 | -3.3 | -18.31 | 9.02 | 16.99 | 34.63 | 21.35 | -0.19 | -0.74 | 11.58 | -1.11 | -4.14 | 0.21 | -4.55 | -4.55 | 15.26 | 0.0 | 0.0 | 7.98 | 0.0 | 5.84 | 0.51 | 0.0 | 24.39 | 9.48 | 18.95 | 16.89 | 17.98 | 9.23 | 11.96 | -0.66 | -1.54 | -29.41 | 8.82 | 20.49 | 16.05 | 0.01 | -4.4 | -7.84 |
| 21Q3 (8) | 10.96 | 37.86 | -15.63 | 0.84 | -4.55 | -87.72 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 7.13 | -2.33 | 5.32 | 1.74 | 14.47 | 31.82 | 4.54 | -3.61 | -0.44 | 16.82 | -4.9 | -7.34 | 7.71 | 13.72 | 7.23 | 21.39 | -0.14 | -0.79 | 11.71 | -1.01 | -4.1 | 0.22 | 0.0 | -4.35 | 15.26 | 0.0 | 0.0 | 7.98 | 5.84 | 5.84 | 0.51 | 24.39 | 24.39 | 7.97 | -25.3 | 14.84 | 16.46 | -11.6 | 10.54 | -0.65 | -3.17 | -22.64 | 7.32 | -27.09 | 14.2 | 0.01 | 9.85 | -4.39 |
| 21Q2 (7) | 7.95 | 81.51 | -33.69 | 0.88 | -63.03 | -87.12 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 7.3 | 27.62 | 29.89 | 1.52 | 46.15 | 50.5 | 4.71 | 22.66 | 27.99 | 17.69 | 14.92 | 0 | 6.78 | -0.44 | -7.88 | 21.42 | -0.28 | -0.83 | 11.83 | -1.09 | -4.06 | 0.22 | 0.0 | -4.35 | 15.26 | 0.0 | 0.0 | 7.54 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 10.67 | 16.74 | 89.86 | 18.62 | 8.89 | 37.21 | -0.63 | -16.67 | -14.55 | 10.04 | 16.74 | 98.03 | 0.01 | -9.52 | -14.2 |
| 21Q1 (6) | 4.38 | -36.43 | -57.06 | 2.38 | -8.81 | -59.87 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 5.72 | -16.37 | 3.44 | 1.04 | -10.34 | 10.64 | 3.84 | -22.11 | -6.34 | 15.39 | -22.7 | 0 | 6.81 | 1.64 | -1.73 | 21.48 | -0.14 | -0.83 | 11.96 | -0.99 | -4.01 | 0.22 | 0.0 | -4.35 | 15.26 | 0.0 | 0.0 | 7.54 | 0.0 | 6.95 | 0.41 | 0.0 | 70.83 | 9.14 | 12.7 | 9.72 | 17.1 | 6.48 | 9.48 | -0.54 | -5.88 | -22.73 | 8.6 | 13.16 | 9.0 | 0.01 | -3.01 | -1.33 |
| 20Q4 (5) | 6.89 | -46.96 | -29.55 | 2.61 | -61.84 | -60.69 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0 | 6.84 | 1.03 | -5.0 | 1.16 | -12.12 | -7.94 | 4.93 | 8.11 | 1.86 | 19.91 | 9.69 | 0 | 6.7 | -6.82 | 5.51 | 21.51 | -0.23 | -0.83 | 12.08 | -1.06 | -3.97 | 0.22 | -4.35 | -4.35 | 15.26 | 0.0 | 0.0 | 7.54 | 0.0 | 6.95 | 0.41 | 0.0 | 70.83 | 8.11 | 16.86 | 9.74 | 16.06 | 7.86 | 9.48 | -0.51 | 3.77 | -24.39 | 7.6 | 18.56 | 8.88 | 0.01 | -0.83 | -1.17 |
| 20Q3 (4) | 12.99 | 8.34 | 0.0 | 6.84 | 0.15 | 0.0 | 0.5 | 0.0 | 0.0 | 0 | 0 | 0.0 | 6.77 | 20.46 | 0.0 | 1.32 | 30.69 | 0.0 | 4.56 | 23.91 | 0.0 | 18.15 | 0 | 0.0 | 7.19 | -2.31 | 0.0 | 21.56 | -0.19 | 0.0 | 12.21 | -0.97 | 0.0 | 0.23 | 0.0 | 0.0 | 15.26 | 0.0 | 0.0 | 7.54 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 6.94 | 23.49 | 0.0 | 14.89 | 9.73 | 0.0 | -0.53 | 3.64 | 0.0 | 6.41 | 26.43 | 0.0 | 0.01 | -1.41 | 0.0 |
