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) | 11.9 | -11.33 | 1.08 | 0.0 | 2.08 | 42.47 | 0 | 0 | 22.68 | -6.28 | -1.32 | 0 | 7.27 | 6.91 | 32.05 | 14.08 | 7.83 | -3.57 | 1.87 | -3.11 | 3.81 | -11.6 | 0.12 | 71.43 | 30.06 | 0.0 | 2.86 | 0.0 | 0.46 | 21.05 | 2.92 | -32.56 | 6.24 | -17.46 | -0.37 | 0 | 2.55 | -34.11 | 0.01 | 23.56 |
| 2022 (9) | 13.42 | 17.21 | 1.08 | -31.65 | 1.46 | 24.79 | 0 | 0 | 24.2 | -23.49 | -1.82 | 0 | 6.8 | -38.41 | 28.10 | -19.49 | 8.12 | -3.79 | 1.93 | 9.66 | 4.31 | -18.53 | 0.07 | 250.0 | 30.06 | 0.0 | 2.86 | 33.02 | 0.38 | -32.14 | 4.33 | -54.9 | 7.56 | -38.54 | -0.46 | 0 | 3.87 | -58.74 | 0.01 | 0.97 |
| 2021 (8) | 11.45 | 74.54 | 1.58 | -69.79 | 1.17 | -27.33 | 0 | 0 | 31.63 | 30.22 | 7.25 | 138.49 | 11.04 | 27.48 | 34.90 | -2.1 | 8.44 | 15.78 | 1.76 | -52.94 | 5.29 | -27.83 | 0.02 | 0.0 | 30.06 | 0.0 | 2.15 | 15.59 | 0.56 | -37.08 | 9.6 | 106.01 | 12.3 | 65.99 | -0.22 | 0 | 9.38 | 132.75 | 0.01 | -7.49 |
| 2020 (7) | 6.56 | -14.02 | 5.23 | -44.66 | 1.61 | 96.34 | 0 | 0 | 24.29 | -3.61 | 3.04 | 68.89 | 8.66 | 6.26 | 35.65 | 10.24 | 7.29 | 9.95 | 3.74 | -2.86 | 7.33 | -5.3 | 0.02 | -33.33 | 30.06 | 0.0 | 1.86 | 10.71 | 0.89 | 15.58 | 4.66 | 54.82 | 7.41 | 35.71 | -0.63 | 0 | 4.03 | 90.09 | 0.01 | 2.62 |
| 2019 (6) | 7.63 | 0.39 | 9.45 | 70.89 | 0.82 | 20.59 | 0 | 0 | 25.2 | -16.78 | 1.8 | -66.54 | 8.15 | -5.34 | 32.34 | 13.74 | 6.63 | -35.94 | 3.85 | 3750.0 | 7.74 | -2.4 | 0.03 | -25.0 | 30.06 | 0.0 | 1.68 | 46.09 | 0.77 | 11.59 | 3.01 | -44.87 | 5.46 | -25.21 | -0.89 | 0 | 2.12 | -54.8 | 0.01 | -90.72 |
| 2018 (5) | 7.6 | -23.69 | 5.53 | -63.43 | 0.68 | 25.93 | 0.1 | 0 | 30.28 | -3.1 | 5.38 | 173.1 | 8.61 | -13.38 | 28.43 | -10.61 | 10.35 | 23.36 | 0.1 | -94.62 | 7.93 | 62.5 | 0.04 | -20.0 | 30.06 | 0.27 | 1.15 | 21.05 | 0.69 | -15.85 | 5.46 | 187.37 | 7.3 | 98.37 | -0.77 | 0 | 4.69 | 315.04 | 0.10 | 45.82 |
| 2017 (4) | 9.96 | -12.55 | 15.12 | 121.38 | 0.54 | -56.1 | 0 | 0 | 31.25 | 0.03 | 1.97 | -25.94 | 9.94 | -0.2 | 31.81 | -0.23 | 8.39 | 19.01 | 1.86 | -39.41 | 4.88 | 48700.0 | 0.05 | -16.67 | 29.98 | 2.39 | 0.95 | 39.71 | 0.82 | 46.43 | 1.9 | -29.37 | 3.68 | -6.36 | -0.77 | 0 | 1.13 | -39.57 | 0.07 | 980.78 |
| 2016 (3) | 11.39 | 23.0 | 6.83 | 9.11 | 1.23 | 132.08 | 0 | 0 | 31.24 | -12.25 | 2.66 | -19.39 | 9.96 | 1.63 | 31.88 | 15.82 | 7.05 | -8.8 | 3.07 | -23.06 | 0.01 | -99.17 | 0.06 | 20.0 | 29.28 | 0.79 | 0.68 | 94.29 | 0.56 | 0.0 | 2.69 | -21.57 | 3.93 | -9.45 | -0.82 | 0 | 1.87 | -39.68 | 0.01 | -54.86 |
| 2015 (2) | 9.26 | 53.31 | 6.26 | -1.42 | 0.53 | -86.85 | 0 | 0 | 35.6 | -25.86 | 3.3 | -6.78 | 9.8 | -15.74 | 27.53 | 13.66 | 7.73 | 0.39 | 3.99 | -10.94 | 1.2 | -75.05 | 0.05 | -37.5 | 29.05 | 23.15 | 0.35 | 0 | 0.56 | 0 | 3.43 | -2.83 | 4.34 | 22.95 | -0.33 | 0 | 3.1 | -13.89 | 0.01 | -39.75 |
| 2014 (1) | 6.04 | 6.71 | 6.35 | 9.48 | 4.03 | 14.81 | 0 | 0 | 48.02 | 15.96 | 3.54 | 0 | 11.63 | -21.21 | 24.22 | -32.05 | 7.7 | 13.07 | 4.48 | -7.63 | 4.81 | -41.41 | 0.08 | -20.0 | 23.59 | -34.65 | 0 | 0 | 0 | 0 | 3.53 | 0 | 3.53 | 0 | 0.07 | 0 | 3.6 | 0 | 0.02 | 1.99 |
| 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) | 10.65 | -17.89 | -8.27 | 0.47 | 95.83 | -68.46 | 1.75 | -1.13 | 2.34 | 0 | 0 | 0 | 6.33 | -2.62 | 12.23 | 0.09 | -93.23 | 147.37 | 8.69 | 5.21 | 5.59 | 35.81 | 2.21 | -5.55 | 6.61 | 9.98 | -15.69 | 2.34 | -1.27 | 27.17 | 2.16 | -16.28 | -40.66 | 0.14 | -6.67 | 27.27 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 0.38 | 0.0 | -17.39 | 3.67 | 2.51 | 16.14 | 6.9 | 1.32 | 6.32 | -0.26 | 3.7 | 36.59 | 3.41 | 3.02 | 24.0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | 12.97 | 24.47 | 7.63 | 0.24 | 0.0 | -84.0 | 1.77 | -1.12 | 7.93 | 0 | 0 | 0 | 6.5 | 17.12 | 9.98 | 1.33 | 931.25 | 355.77 | 8.26 | 17.16 | 9.69 | 35.03 | 14.23 | 1.55 | 6.01 | -1.48 | -14.02 | 2.37 | -2.47 | 26.74 | 2.58 | -14.29 | -31.93 | 0.15 | 25.0 | 114.29 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 0.38 | -17.39 | -17.39 | 3.58 | 65.74 | 6.55 | 6.81 | 24.27 | 1.95 | -0.27 | 10.0 | 43.75 | 3.31 | 77.96 | 14.93 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 10.42 | -12.44 | -15.49 | 0.24 | -77.78 | -78.76 | 1.79 | -13.94 | 9.15 | 0 | 0 | 0 | 5.55 | -5.77 | 6.12 | -0.16 | 33.33 | 56.76 | 7.05 | -3.03 | 5.07 | 30.67 | -4.38 | 3.24 | 6.1 | -22.09 | -22.49 | 2.43 | 29.95 | 28.57 | 3.01 | -21.0 | -28.33 | 0.12 | 0.0 | 100.0 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 0.46 | 0.0 | 21.05 | 2.16 | -26.03 | -45.45 | 5.48 | -12.18 | -23.89 | -0.3 | 18.92 | 25.0 | 1.86 | -27.06 | -47.75 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 11.9 | 2.5 | -11.33 | 1.08 | -27.52 | 0.0 | 2.08 | 21.64 | 42.47 | 0 | 0 | 0 | 5.89 | 4.43 | 19.47 | -0.24 | -26.32 | 63.64 | 7.27 | -11.66 | 6.91 | 32.07 | -15.41 | 14.08 | 7.83 | -0.13 | -3.57 | 1.87 | 1.63 | -3.11 | 3.81 | 4.67 | -11.6 | 0.12 | 9.09 | 71.43 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 0.46 | 0.0 | 21.05 | 2.92 | -7.59 | -32.56 | 6.24 | -3.85 | -17.46 | -0.37 | 9.76 | 19.57 | 2.55 | -7.27 | -34.11 | 0.01 | 8.16 | 23.56 |
| 23Q3 (16) | 11.61 | -3.65 | -8.0 | 1.49 | -0.67 | 25.21 | 1.71 | 4.27 | 26.67 | 0 | 0 | 0 | 5.64 | -4.57 | -2.08 | -0.19 | 63.46 | 69.35 | 8.23 | 9.3 | -5.62 | 37.91 | 9.9 | 15.94 | 7.84 | 12.16 | -8.3 | 1.84 | -1.6 | -3.16 | 3.64 | -3.96 | -22.55 | 0.11 | 57.14 | 57.14 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 0.46 | 0.0 | 21.05 | 3.16 | -5.95 | -35.64 | 6.49 | -2.84 | -20.27 | -0.41 | 14.58 | 8.89 | 2.75 | -4.51 | -38.34 | 0.01 | 34.55 | 9.7 |
| 23Q2 (15) | 12.05 | -2.27 | -23.78 | 1.5 | 32.74 | 32.74 | 1.64 | 0.0 | 33.33 | 0 | 0 | 0 | 5.91 | 13.0 | -11.39 | -0.52 | -40.54 | 40.23 | 7.53 | 12.22 | -19.12 | 34.49 | 16.13 | 8.3 | 6.99 | -11.18 | -21.11 | 1.87 | -1.06 | 1.08 | 3.79 | -9.76 | -25.39 | 0.07 | 16.67 | 0.0 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 0.46 | 21.05 | 21.05 | 3.36 | -15.15 | -39.24 | 6.68 | -7.22 | -23.83 | -0.48 | -20.0 | -20.0 | 2.88 | -19.1 | -43.86 | 0.01 | -13.31 | -21.35 |
| 23Q1 (14) | 12.33 | -8.12 | -16.52 | 1.13 | 4.63 | -5.83 | 1.64 | 12.33 | 34.43 | 0 | 0 | 0 | 5.23 | 6.09 | -23.43 | -0.37 | 43.94 | -208.82 | 6.71 | -1.32 | -30.75 | 29.70 | 5.67 | -5.37 | 7.87 | -3.08 | -10.67 | 1.89 | -2.07 | 5.59 | 4.2 | -2.55 | -13.04 | 0.06 | -14.29 | -25.0 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 33.02 | 0.38 | 0.0 | -32.14 | 3.96 | -8.55 | -42.86 | 7.2 | -4.76 | -25.31 | -0.4 | 13.04 | -53.85 | 3.56 | -8.01 | -46.63 | 0.01 | -2.07 | -4.61 |
| 22Q4 (13) | 13.42 | 6.34 | 17.21 | 1.08 | -9.24 | -31.65 | 1.46 | 8.15 | 24.79 | 0 | 0 | 0 | 4.93 | -14.41 | -33.47 | -0.66 | -6.45 | -112.72 | 6.8 | -22.02 | -38.41 | 28.11 | -14.02 | -19.46 | 8.12 | -5.03 | -3.79 | 1.93 | 1.58 | 9.66 | 4.31 | -8.3 | -18.53 | 0.07 | 0.0 | 250.0 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 33.02 | 0.38 | 0.0 | -32.14 | 4.33 | -11.81 | -54.9 | 7.56 | -7.13 | -38.54 | -0.46 | -2.22 | -109.09 | 3.87 | -13.23 | -58.74 | 0.01 | -3.96 | 0.97 |
| 22Q3 (12) | 12.62 | -20.18 | 109.98 | 1.19 | 5.31 | -81.69 | 1.35 | 9.76 | -15.09 | 0 | 0 | 0 | 5.76 | -13.64 | -30.77 | -0.62 | 28.74 | -155.86 | 8.72 | -6.34 | -27.45 | 32.70 | 2.65 | -16.55 | 8.55 | -3.5 | 8.09 | 1.9 | 2.7 | 4.4 | 4.7 | -7.48 | -26.33 | 0.07 | 0.0 | 250.0 | 30.06 | 0.0 | 0.0 | 2.86 | 0.0 | 33.02 | 0.38 | 0.0 | -32.14 | 4.91 | -11.21 | 10.84 | 8.14 | -7.18 | 14.17 | -0.45 | -12.5 | -36.36 | 4.46 | -13.06 | 8.78 | 0.01 | -3.54 | -7.19 |
| 22Q2 (11) | 15.81 | 7.04 | 201.14 | 1.13 | -5.83 | -74.43 | 1.23 | 0.82 | -22.64 | 0 | 0 | 0 | 6.67 | -2.34 | -19.74 | -0.87 | -355.88 | -535.0 | 9.31 | -3.92 | -17.1 | 31.85 | 1.47 | -18.17 | 8.86 | 0.57 | 16.89 | 1.85 | 3.35 | 3.35 | 5.08 | 5.18 | -23.49 | 0.07 | -12.5 | 250.0 | 30.06 | 0.0 | 0.0 | 2.86 | 33.02 | 33.02 | 0.38 | -32.14 | -32.14 | 5.53 | -20.2 | 62.65 | 8.77 | -9.02 | 43.54 | -0.4 | -53.85 | 27.27 | 5.13 | -23.09 | 80.0 | 0.01 | 5.14 | -6.81 |
| 22Q1 (10) | 14.77 | 29.0 | 194.81 | 1.2 | -24.05 | -77.01 | 1.22 | 4.27 | -23.75 | 0 | 0 | 0 | 6.83 | -7.83 | -10.01 | 0.34 | -93.45 | -54.67 | 9.69 | -12.23 | -3.68 | 31.39 | -10.07 | -15.88 | 8.81 | 4.38 | 17.78 | 1.79 | 1.7 | -52.65 | 4.83 | -8.7 | -30.4 | 0.08 | 300.0 | 300.0 | 30.06 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 6.93 | -27.81 | 116.56 | 9.64 | -21.63 | 63.11 | -0.26 | -18.18 | 46.94 | 6.67 | -28.89 | 146.13 | 0.01 | 3.66 | -9.77 |
| 21Q4 (9) | 11.45 | 90.52 | 74.54 | 1.58 | -75.69 | -69.79 | 1.17 | -26.42 | -27.33 | 0 | 0 | 0 | 7.41 | -10.94 | 14.71 | 5.19 | 367.57 | 1135.71 | 11.04 | -8.15 | 27.48 | 34.90 | -10.91 | -2.1 | 8.44 | 6.7 | 15.78 | 1.76 | -3.3 | -52.94 | 5.29 | -17.08 | -27.83 | 0.02 | 0.0 | 0.0 | 30.06 | 0.0 | 0.0 | 2.15 | 0.0 | 15.59 | 0.56 | 0.0 | -37.08 | 9.6 | 116.7 | 106.01 | 12.3 | 72.51 | 65.99 | -0.22 | 33.33 | 65.08 | 9.38 | 128.78 | 132.75 | 0.01 | -11.72 | -7.49 |
| 21Q3 (8) | 6.01 | 14.48 | 6.94 | 6.5 | 47.06 | 50.46 | 1.59 | 0.0 | -1.24 | 0 | 0 | 0 | 8.32 | 0.12 | 28.2 | 1.11 | 455.0 | 408.33 | 12.02 | 7.03 | 39.61 | 39.18 | 0.65 | 9.12 | 7.91 | 4.35 | 12.2 | 1.82 | 1.68 | -50.81 | 6.38 | -3.92 | -11.63 | 0.02 | 0.0 | 0.0 | 30.06 | 0.0 | 0.0 | 2.15 | 0.0 | 15.59 | 0.56 | 0.0 | -37.08 | 4.43 | 30.29 | 2.55 | 7.13 | 16.69 | 0.85 | -0.33 | 40.0 | 59.26 | 4.1 | 43.86 | 16.81 | 0.01 | -3.15 | 12.45 |
| 21Q2 (7) | 5.25 | 4.79 | -38.31 | 4.42 | -15.33 | -17.84 | 1.59 | -0.62 | 16.06 | 0 | 0 | 0 | 8.31 | 9.49 | 29.44 | 0.2 | -73.33 | -96.23 | 11.23 | 11.63 | 47.96 | 38.93 | 4.32 | 0 | 7.58 | 1.34 | 9.7 | 1.79 | -52.65 | -53.75 | 6.64 | -4.32 | -13.65 | 0.02 | 0.0 | -33.33 | 30.06 | 0.0 | 0.0 | 2.15 | 0.0 | 15.59 | 0.56 | 0.0 | -37.08 | 3.4 | 6.25 | -29.02 | 6.11 | 3.38 | -18.97 | -0.55 | -12.24 | 43.88 | 2.85 | 5.17 | -25.2 | 0.01 | 1.8 | 12.65 |
| 21Q1 (6) | 5.01 | -23.63 | -41.81 | 5.22 | -0.19 | -10.31 | 1.6 | -0.62 | 41.59 | 0 | 0 | 0 | 7.59 | 17.49 | 54.27 | 0.75 | 78.57 | 132.19 | 10.06 | 16.17 | 41.09 | 37.31 | 4.66 | 0 | 7.48 | 2.61 | 2.47 | 3.78 | 1.07 | -3.32 | 6.94 | -5.32 | -13.9 | 0.02 | 0.0 | -33.33 | 30.06 | 0.0 | 0.0 | 2.15 | 15.59 | 15.59 | 0.56 | -37.08 | -37.08 | 3.2 | -31.33 | 715.38 | 5.91 | -20.24 | 165.02 | -0.49 | 22.22 | 51.96 | 2.71 | -32.75 | 275.97 | 0.01 | 6.29 | -0.96 |
| 20Q4 (5) | 6.56 | 16.73 | -14.02 | 5.23 | 21.06 | -44.66 | 1.61 | 0.0 | 96.34 | 0 | 0 | 0 | 6.46 | -0.46 | 5.04 | 0.42 | 216.67 | -70.0 | 8.66 | 0.58 | 6.26 | 35.65 | -0.7 | 0 | 7.29 | 3.4 | 9.95 | 3.74 | 1.08 | -2.86 | 7.33 | 1.52 | -5.3 | 0.02 | 0.0 | -33.33 | 30.06 | 0.0 | 0.0 | 1.86 | 0.0 | 10.71 | 0.89 | 0.0 | 15.58 | 4.66 | 7.87 | 54.82 | 7.41 | 4.81 | 35.71 | -0.63 | 22.22 | 29.21 | 4.03 | 14.81 | 90.09 | 0.01 | 7.31 | 2.62 |
| 20Q3 (4) | 5.62 | -33.96 | 0.0 | 4.32 | -19.7 | 0.0 | 1.61 | 17.52 | 0.0 | 0 | 0 | 0.0 | 6.49 | 1.09 | 0.0 | -0.36 | -106.78 | 0.0 | 8.61 | 13.44 | 0.0 | 35.90 | 0 | 0.0 | 7.05 | 2.03 | 0.0 | 3.7 | -4.39 | 0.0 | 7.22 | -6.11 | 0.0 | 0.02 | -33.33 | 0.0 | 30.06 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 4.32 | -9.81 | 0.0 | 7.07 | -6.23 | 0.0 | -0.81 | 17.35 | 0.0 | 3.51 | -7.87 | 0.0 | 0.01 | -2.98 | 0.0 |
