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) | 5.47 | 40.62 | 3.8 | -51.9 | 0.13 | -13.33 | 0 | 0 | 39.71 | 4.8 | 2.52 | 31.25 | 5.92 | 18.4 | 14.91 | 12.97 | 22.46 | 18.71 | 2.95 | 6.12 | 13.21 | 165.26 | 0.08 | 60.0 | 19.68 | 6.78 | 0.92 | 27.78 | 0.15 | 0.0 | 5.25 | 40.75 | 6.33 | 37.31 | 1.2 | 757.14 | 6.45 | 66.67 | 0.00 | -20.34 |
| 2022 (9) | 3.89 | -8.47 | 7.9 | 125.71 | 0.15 | 0 | 0 | 0 | 37.89 | 8.54 | 1.92 | 28.86 | 5.0 | 39.28 | 13.20 | 28.32 | 18.92 | 24.15 | 2.78 | 3.35 | 4.98 | 0 | 0.05 | 25.0 | 18.43 | 0.0 | 0.72 | 18.03 | 0.15 | 0.0 | 3.73 | 47.43 | 4.61 | 40.55 | 0.14 | 7.69 | 3.87 | 45.49 | 0.00 | -6.16 |
| 2021 (8) | 4.25 | 0.24 | 3.5 | -7.89 | 0 | 0 | 0 | 0 | 34.91 | 15.52 | 1.49 | 28.45 | 3.59 | -19.69 | 10.28 | -30.48 | 15.24 | 17.87 | 2.69 | -3.93 | 0 | 0 | 0.04 | -20.0 | 18.43 | 0.0 | 0.61 | 22.0 | 0.15 | 0.0 | 2.53 | 26.5 | 3.28 | 23.77 | 0.13 | 18.18 | 2.66 | 26.07 | 0.00 | -2.76 |
| 2020 (7) | 4.24 | -1.4 | 3.8 | -40.62 | 0 | 0 | 0 | 0 | 30.22 | -0.59 | 1.16 | 0.0 | 4.47 | 1.13 | 14.79 | 1.73 | 12.93 | -4.93 | 2.8 | 1.45 | 0 | 0 | 0.05 | -37.5 | 18.43 | 0.0 | 0.5 | 28.21 | 0.15 | 0.0 | 2.0 | 20.48 | 2.65 | 20.45 | 0.11 | -50.0 | 2.11 | 12.23 | 0.00 | -1.53 |
| 2019 (6) | 4.3 | 61.65 | 6.4 | 113.33 | 0 | 0 | 0 | 0 | 30.4 | -9.36 | 1.16 | 0.0 | 4.42 | 36.42 | 14.54 | 50.51 | 13.6 | -2.79 | 2.76 | 16.46 | 0 | 0 | 0.08 | -38.46 | 18.43 | 0.0 | 0.39 | 44.44 | 0.15 | 0.0 | 1.66 | 15.28 | 2.2 | 17.65 | 0.22 | 100.0 | 1.88 | 21.29 | 0.00 | -78.9 |
| 2018 (5) | 2.66 | -50.28 | 3.0 | -66.78 | 0 | 0 | 0 | 0 | 33.54 | 1.73 | 1.16 | 61.11 | 3.24 | -65.93 | 9.66 | -66.51 | 13.99 | 14.11 | 2.37 | -12.87 | 0 | 0 | 0.13 | -27.78 | 18.43 | 0.0 | 0.27 | 35.0 | 0.15 | 0.0 | 1.44 | 82.28 | 1.87 | 64.04 | 0.11 | -84.29 | 1.55 | 4.03 | 0.01 | -0.6 |
| 2017 (4) | 5.35 | 5.31 | 9.03 | 92.13 | 0 | 0 | 0 | 0 | 32.97 | 22.25 | 0.72 | 44.0 | 9.51 | 35.47 | 28.84 | 10.82 | 12.26 | 7.64 | 2.72 | 10.12 | 0 | 0 | 0.18 | 0.0 | 18.43 | -1.6 | 0.2 | 33.33 | 0.15 | 0.0 | 0.79 | 49.06 | 1.14 | 37.35 | 0.7 | -1.41 | 1.49 | 20.16 | 0.01 | 25.37 |
| 2016 (3) | 5.08 | 29.26 | 4.7 | -9.09 | 0 | 0 | 0 | 0 | 26.97 | 19.18 | 0.5 | 51.52 | 7.02 | 7.01 | 26.03 | -10.21 | 11.39 | 14.59 | 2.47 | 6.93 | 0 | 0 | 0.18 | -10.0 | 18.73 | 0.0 | 0.15 | 25.0 | 0.15 | 0.0 | 0.53 | 76.67 | 0.83 | 45.61 | 0.71 | -12.35 | 1.24 | 11.71 | 0.01 | -0.81 |
| 2015 (2) | 3.93 | 12.61 | 5.17 | 223.13 | 0 | 0 | 0 | 0 | 22.63 | 17.44 | 0.33 | 50.0 | 6.56 | 57.31 | 28.99 | 33.96 | 9.94 | 10.44 | 2.31 | 151.09 | 0 | 0 | 0.2 | -20.0 | 18.73 | -1.58 | 0.12 | 20.0 | 0.15 | 0.0 | 0.3 | 30.43 | 0.57 | 18.75 | 0.81 | 14.08 | 1.11 | 18.09 | 0.01 | -7.98 |
| 2014 (1) | 3.49 | -25.43 | 1.6 | 0 | 0 | 0 | 0 | 0 | 19.27 | -13.55 | 0.22 | 0 | 4.17 | -19.5 | 21.64 | -6.88 | 9.0 | 3.69 | 0.92 | 607.69 | 0 | 0 | 0.25 | -13.79 | 19.03 | 0.0 | 0.1 | 0.0 | 0.15 | 0.0 | 0.23 | 1050.0 | 0.48 | 77.78 | 0.71 | 39.22 | 0.94 | 77.36 | 0.01 | -1.09 |
| 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) | 3.7 | 12.46 | 6.94 | 9.2 | 162.86 | 46.03 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 10.36 | 25.88 | 4.75 | 0.36 | -38.98 | -40.98 | 6.43 | 33.13 | 105.43 | 13.77 | 31.79 | 67.45 | 33.99 | 27.49 | 49.87 | 3.02 | -6.5 | 0.67 | 13.2 | 0.0 | 50.0 | 0.07 | 16.67 | 75.0 | 19.68 | 0.0 | 6.78 | 1.16 | 0.0 | 26.09 | 0.15 | 0.0 | 0.0 | 5.24 | 7.38 | 11.97 | 6.55 | 5.82 | 13.91 | 1.26 | 0.0 | 200.0 | 6.5 | 5.86 | 27.45 | 0.00 | -1.13 | -16.53 |
| 24Q2 (19) | 3.29 | -8.1 | -6.8 | 3.5 | -27.08 | -57.83 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 8.23 | -45.71 | 6.88 | 0.59 | -43.27 | 31.11 | 4.83 | -14.21 | 14.73 | 10.45 | -15.19 | -11.61 | 26.66 | 12.63 | 19.39 | 3.23 | 3.19 | 5.9 | 13.2 | -0.15 | 49.49 | 0.06 | 0.0 | 50.0 | 19.68 | 0.0 | 6.78 | 1.16 | 26.09 | 26.09 | 0.15 | 0.0 | 0.0 | 4.88 | -22.54 | 19.9 | 6.19 | -16.01 | 20.19 | 1.26 | -1.56 | 193.02 | 6.14 | -19.0 | 36.44 | 0.00 | 3.93 | -17.5 |
| 24Q1 (18) | 3.58 | -34.55 | 59.11 | 4.8 | 26.32 | -51.52 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 15.16 | 17.25 | 64.96 | 1.04 | 52.94 | 33.33 | 5.63 | -4.9 | 43.99 | 12.32 | -17.33 | 21.61 | 23.67 | 5.39 | 12.88 | 3.13 | 6.1 | 4.33 | 13.22 | 0.08 | 166.53 | 0.06 | -25.0 | 50.0 | 19.68 | 0.0 | 6.78 | 0.92 | 0.0 | 27.78 | 0.15 | 0.0 | 0.0 | 6.3 | 20.0 | 41.26 | 7.37 | 16.43 | 38.01 | 1.28 | 6.67 | 184.44 | 7.58 | 17.52 | 54.38 | 0.00 | -3.56 | -19.96 |
| 23Q4 (17) | 5.47 | 58.09 | 40.62 | 3.8 | -39.68 | -51.9 | 0.13 | 0.0 | -13.33 | 0 | 0 | 0 | 12.93 | 30.74 | 14.73 | 0.68 | 11.48 | 300.0 | 5.92 | 89.14 | 18.4 | 14.91 | 81.23 | 12.97 | 22.46 | -0.97 | 18.71 | 2.95 | -1.67 | 6.12 | 13.21 | 50.11 | 165.26 | 0.08 | 100.0 | 60.0 | 19.68 | 6.78 | 6.78 | 0.92 | 0.0 | 27.78 | 0.15 | 0.0 | 0.0 | 5.25 | 12.18 | 40.75 | 6.33 | 10.09 | 37.31 | 1.2 | 185.71 | 757.14 | 6.45 | 26.47 | 66.67 | 0.00 | -15.76 | -20.34 |
| 23Q3 (16) | 3.46 | -1.98 | -25.27 | 6.3 | -24.1 | -16.0 | 0.13 | 0.0 | 333.33 | 0 | 0 | 0 | 9.89 | 28.44 | 32.93 | 0.61 | 35.56 | 0.0 | 3.13 | -25.65 | -35.6 | 8.23 | -30.44 | -32.72 | 22.68 | 1.57 | 12.67 | 3.0 | -1.64 | 27.66 | 8.8 | -0.34 | 209.86 | 0.04 | 0.0 | 33.33 | 18.43 | 0.0 | 0.0 | 0.92 | 0.0 | 27.78 | 0.15 | 0.0 | 0.0 | 4.68 | 14.99 | 35.26 | 5.75 | 11.65 | 32.79 | 0.42 | -2.33 | 800.0 | 5.1 | 13.33 | 50.0 | 0.00 | -2.29 | -7.92 |
| 23Q2 (15) | 3.53 | 56.89 | -4.59 | 8.3 | -16.16 | 18.74 | 0.13 | 0.0 | 333.33 | 0 | 0 | 0 | 7.7 | -16.21 | -27.9 | 0.45 | -42.31 | -21.05 | 4.21 | 7.67 | -11.74 | 11.83 | 16.69 | -2.22 | 22.33 | 6.49 | 32.37 | 3.05 | 1.67 | 32.03 | 8.83 | 78.02 | 135.47 | 0.04 | 0.0 | 0.0 | 18.43 | 0.0 | 0.0 | 0.92 | 27.78 | 27.78 | 0.15 | 0.0 | 0.0 | 4.07 | -8.74 | 42.81 | 5.15 | -3.56 | 38.07 | 0.43 | -4.44 | 714.29 | 4.5 | -8.35 | 61.87 | 0.00 | 0.83 | -8.22 |
| 23Q1 (14) | 2.25 | -42.16 | -44.31 | 9.9 | 25.32 | 80.33 | 0.13 | -13.33 | 0 | 0 | 0 | 0 | 9.19 | -18.46 | 8.12 | 0.78 | 358.82 | 34.48 | 3.91 | -21.8 | -34.4 | 10.13 | -23.2 | -37.81 | 20.97 | 10.84 | 30.09 | 3.0 | 7.91 | 14.94 | 4.96 | -0.4 | 0 | 0.04 | -20.0 | -20.0 | 18.43 | 0.0 | 0.0 | 0.72 | 0.0 | 18.03 | 0.15 | 0.0 | 0.0 | 4.46 | 19.57 | 46.23 | 5.34 | 15.84 | 40.16 | 0.45 | 221.43 | 164.71 | 4.91 | 26.87 | 52.48 | 0.00 | -4.02 | -7.72 |
| 22Q4 (13) | 3.89 | -15.98 | -8.47 | 7.9 | 5.33 | 125.71 | 0.15 | 400.0 | 0 | 0 | 0 | 0 | 11.27 | 51.48 | -14.17 | 0.17 | -72.13 | -62.22 | 5.0 | 2.88 | 39.28 | 13.20 | 7.93 | 28.32 | 18.92 | -6.01 | 24.15 | 2.78 | 18.3 | 3.35 | 4.98 | 75.35 | 0 | 0.05 | 66.67 | 25.0 | 18.43 | 0.0 | 0.0 | 0.72 | 0.0 | 18.03 | 0.15 | 0.0 | 0.0 | 3.73 | 7.8 | 47.43 | 4.61 | 6.47 | 40.55 | 0.14 | 333.33 | 7.69 | 3.87 | 13.82 | 45.49 | 0.00 | -2.63 | -6.16 |
| 22Q3 (12) | 4.63 | 25.14 | 15.75 | 7.5 | 7.3 | 36.36 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 7.44 | -30.34 | 4.35 | 0.61 | 7.02 | 19.61 | 4.86 | 1.89 | 21.2 | 12.23 | 1.09 | -1.49 | 20.13 | 19.32 | 7.94 | 2.35 | 1.73 | -12.64 | 2.84 | -24.27 | 0 | 0.03 | -25.0 | -25.0 | 18.43 | 0.0 | 0.0 | 0.72 | 0.0 | 18.03 | 0.15 | 0.0 | 0.0 | 3.46 | 21.4 | 45.38 | 4.33 | 16.09 | 38.34 | -0.06 | 14.29 | -400.0 | 3.4 | 22.3 | 41.67 | 0.00 | -2.61 | -4.72 |
| 22Q2 (11) | 3.7 | -8.42 | -2.37 | 6.99 | 27.32 | 16.5 | 0.03 | 0 | 0 | 0 | 0 | 0 | 10.68 | 25.65 | 36.75 | 0.57 | -1.72 | 90.0 | 4.77 | -19.97 | 43.24 | 12.09 | -25.79 | 17.82 | 16.87 | 4.65 | -7.46 | 2.31 | -11.49 | -19.79 | 3.75 | 0 | 0 | 0.04 | -20.0 | 0.0 | 18.43 | 0.0 | 0.0 | 0.72 | 18.03 | 18.03 | 0.15 | 0.0 | 0.0 | 2.85 | -6.56 | 52.41 | 3.73 | -2.1 | 41.83 | -0.07 | -141.18 | -177.78 | 2.78 | -13.66 | 41.84 | 0.00 | 1.39 | -3.94 |
| 22Q1 (10) | 4.04 | -4.94 | -35.26 | 5.49 | 56.86 | 9.8 | 0 | 0 | 0 | 0 | 0 | 0 | 8.5 | -35.26 | 24.27 | 0.58 | 28.89 | 152.17 | 5.96 | 66.02 | 23.14 | 16.30 | 58.48 | 6.27 | 16.12 | 5.77 | -8.04 | 2.61 | -2.97 | -8.1 | 0 | 0 | 0 | 0.05 | 25.0 | 25.0 | 18.43 | 0.0 | 0.0 | 0.61 | 0.0 | 22.0 | 0.15 | 0.0 | 0.0 | 3.05 | 20.55 | 36.77 | 3.81 | 16.16 | 32.29 | 0.17 | 30.77 | 54.55 | 3.22 | 21.05 | 37.61 | 0.00 | -2.39 | -4.14 |
| 21Q4 (9) | 4.25 | 6.25 | 0.24 | 3.5 | -36.36 | -7.89 | 0 | 0 | 0 | 0 | 0 | 0 | 13.13 | 84.15 | 24.69 | 0.45 | -11.76 | 350.0 | 3.59 | -10.47 | -19.69 | 10.28 | -17.14 | -30.48 | 15.24 | -18.28 | 17.87 | 2.69 | 0.0 | -3.93 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 18.43 | 0.0 | 0.0 | 0.61 | 0.0 | 22.0 | 0.15 | 0.0 | 0.0 | 2.53 | 6.3 | 26.5 | 3.28 | 4.79 | 23.77 | 0.13 | 550.0 | 18.18 | 2.66 | 10.83 | 26.07 | 0.00 | -1.14 | -2.76 |
| 21Q3 (8) | 4.0 | 5.54 | 44.4 | 5.5 | -8.33 | -8.33 | 0 | 0 | 0 | 0 | 0 | 0 | 7.13 | -8.71 | -1.79 | 0.51 | 70.0 | 8.51 | 4.01 | 20.42 | 35.02 | 12.41 | 20.9 | 32.93 | 18.65 | 2.3 | 13.58 | 2.69 | -6.6 | -0.37 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 18.43 | 0.0 | 0.0 | 0.61 | 0.0 | 22.0 | 0.15 | 0.0 | 0.0 | 2.38 | 27.27 | 21.43 | 3.13 | 19.01 | 19.92 | 0.02 | -77.78 | -71.43 | 2.4 | 22.45 | 18.23 | 0.00 | -1.81 | -1.99 |
| 21Q2 (7) | 3.79 | -39.26 | 25.91 | 6.0 | 20.0 | -6.25 | 0 | 0 | 0 | 0 | 0 | 0 | 7.81 | 14.18 | 12.7 | 0.3 | 30.43 | -43.4 | 3.33 | -31.2 | -27.61 | 10.27 | -33.06 | 0 | 18.23 | 3.99 | 13.23 | 2.88 | 1.41 | 1.41 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 18.43 | 0.0 | 0.0 | 0.61 | 22.0 | 22.0 | 0.15 | 0.0 | 0.0 | 1.87 | -16.14 | 25.5 | 2.63 | -8.68 | 22.9 | 0.09 | -18.18 | 28.57 | 1.96 | -16.24 | 25.64 | 0.00 | 1.17 | -2.25 |
| 21Q1 (6) | 6.24 | 47.17 | 70.49 | 5.0 | 31.58 | -33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 6.84 | -35.04 | 24.36 | 0.23 | 130.0 | 360.0 | 4.84 | 8.28 | 19.21 | 15.34 | 3.68 | 0 | 17.53 | 35.58 | 18.69 | 2.84 | 1.43 | 8.81 | 0 | 0 | 0 | 0.04 | -20.0 | -33.33 | 18.43 | 0.0 | 0.0 | 0.5 | 0.0 | 28.21 | 0.15 | 0.0 | 0.0 | 2.23 | 11.5 | 30.41 | 2.88 | 8.68 | 28.0 | 0.11 | 0.0 | 257.14 | 2.34 | 10.9 | 42.68 | 0.00 | -0.98 | -3.56 |
| 20Q4 (5) | 4.24 | 53.07 | -1.4 | 3.8 | -36.67 | -40.62 | 0 | 0 | 0 | 0 | 0 | 0 | 10.53 | 45.04 | -13.12 | 0.1 | -78.72 | -78.26 | 4.47 | 50.51 | 1.13 | 14.79 | 58.42 | 0 | 12.93 | -21.25 | -4.93 | 2.8 | 3.7 | 1.45 | 0 | 0 | 0 | 0.05 | 25.0 | -37.5 | 18.43 | 0.0 | 0.0 | 0.5 | 0.0 | 28.21 | 0.15 | 0.0 | 0.0 | 2.0 | 2.04 | 20.48 | 2.65 | 1.53 | 20.45 | 0.11 | 57.14 | -50.0 | 2.11 | 3.94 | 12.23 | 0.00 | -0.36 | -1.53 |
| 20Q3 (4) | 2.77 | -7.97 | 0.0 | 6.0 | -6.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.26 | 4.76 | 0.0 | 0.47 | -11.32 | 0.0 | 2.97 | -35.43 | 0.0 | 9.34 | 0 | 0.0 | 16.42 | 1.99 | 0.0 | 2.7 | -4.93 | 0.0 | 0 | 0 | 0.0 | 0.04 | -20.0 | 0.0 | 18.43 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.96 | 31.54 | 0.0 | 2.61 | 21.96 | 0.0 | 0.07 | 0.0 | 0.0 | 2.03 | 30.13 | 0.0 | 0.00 | -2.08 | 0.0 |
