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) | 15.03 | -12.62 | 6.56 | 27.63 | 3.36 | 0 | 0.13 | -7.14 | 56.79 | -11.57 | 1.04 | -62.45 | 15.84 | 14.04 | 27.89 | 28.96 | 13.86 | -5.91 | 4.09 | -9.51 | 8.92 | -34.99 | 0.79 | -2.47 | 16.95 | 3.48 | 2.9 | 4.69 | 2.99 | -10.21 | 2.76 | -27.18 | 8.65 | -12.54 | -3.64 | 0 | -0.88 | 0 | 0.28 | -9.81 |
| 2022 (9) | 17.2 | -19.21 | 5.14 | -31.28 | 0 | 0 | 0.14 | -33.33 | 64.22 | 4.49 | 2.77 | -23.9 | 13.89 | -12.48 | 21.63 | -16.24 | 14.73 | 4.62 | 4.52 | 2.49 | 13.72 | 1.93 | 0.81 | -4.71 | 16.38 | -1.33 | 2.77 | 11.24 | 3.33 | -15.05 | 3.79 | 28.47 | 9.89 | 5.66 | -3.4 | 0 | 0.39 | 0 | 0.31 | -15.58 |
| 2021 (8) | 21.29 | -19.05 | 7.48 | -7.65 | 0 | 0 | 0.21 | -25.0 | 61.46 | 13.0 | 3.64 | 152.78 | 15.87 | 1.6 | 25.82 | -10.09 | 14.08 | 41.79 | 4.41 | -25.51 | 13.46 | 7.68 | 0.85 | -34.62 | 16.6 | 4.21 | 2.49 | 16.9 | 3.92 | 95.02 | 2.95 | -23.38 | 9.36 | 17.15 | -4.77 | 0 | -1.82 | 0 | 0.37 | 3.61 |
| 2020 (7) | 26.3 | 65.62 | 8.1 | 1.12 | 1.0 | 900.0 | 0.28 | -17.65 | 54.39 | 4.62 | 1.44 | 0 | 15.62 | 4.83 | 28.72 | 0.21 | 9.93 | 8.52 | 5.92 | -1.33 | 12.5 | 5.93 | 1.3 | -2.99 | 15.93 | 0.0 | 2.13 | 0.0 | 2.01 | 0.0 | 3.85 | 50.39 | 7.99 | 19.25 | -3.17 | 0 | 0.68 | 0 | 0.36 | 38.43 |
| 2019 (6) | 15.88 | 28.27 | 8.01 | -12.07 | 0.1 | -84.38 | 0.34 | -24.44 | 51.99 | -0.06 | -1.2 | 0 | 14.9 | -14.56 | 28.66 | -14.51 | 9.15 | -6.63 | 6.0 | -24.53 | 11.8 | 20.9 | 1.34 | 1814.29 | 15.93 | 0.0 | 2.13 | 3.4 | 2.01 | 23.31 | 2.56 | -47.54 | 6.7 | -21.91 | -3.12 | 0 | -0.56 | 0 | 0.26 | 25.45 |
| 2018 (5) | 12.38 | -15.9 | 9.11 | 17.7 | 0.64 | 255.56 | 0.45 | -2.17 | 52.02 | -0.31 | 0.66 | -57.42 | 17.44 | 4.62 | 33.53 | 4.94 | 9.8 | 13.29 | 7.95 | -4.1 | 9.76 | -8.36 | 0.07 | 0.0 | 15.93 | -3.63 | 2.06 | 7.85 | 1.63 | 0.0 | 4.88 | -13.01 | 8.58 | -6.23 | -2.01 | 0 | 2.87 | -25.07 | 0.21 | -4.57 |
| 2017 (4) | 14.72 | 23.7 | 7.74 | -10.1 | 0.18 | -97.29 | 0.46 | 0.0 | 52.18 | 2.72 | 1.55 | -27.91 | 16.67 | -17.84 | 31.95 | -20.01 | 8.65 | -2.81 | 8.29 | 33.28 | 10.65 | 21.44 | 0.07 | 250.0 | 16.53 | 24.47 | 1.91 | 13.02 | 1.63 | 0.0 | 5.61 | 4.47 | 9.15 | 5.17 | -1.78 | 0 | 3.83 | -8.81 | 0.22 | -12.1 |
| 2016 (3) | 11.9 | -4.19 | 8.61 | 69.16 | 6.64 | 37.19 | 0.46 | 0 | 50.8 | 25.22 | 2.15 | 31.1 | 20.29 | 31.07 | 39.94 | 4.68 | 8.9 | 57.8 | 6.22 | -28.59 | 8.77 | -14.02 | 0.02 | -50.0 | 13.28 | 0.23 | 1.69 | 10.46 | 1.63 | 0.0 | 5.37 | 31.3 | 8.7 | 20.0 | -1.17 | 0 | 4.2 | -14.98 | 0.25 | 25.34 |
| 2015 (2) | 12.42 | 12.3 | 5.09 | 21.77 | 4.84 | -7.63 | 0 | 0 | 40.57 | -3.77 | 1.64 | 80.22 | 15.48 | -8.73 | 38.16 | -5.15 | 5.64 | -9.32 | 8.71 | 38.25 | 10.2 | 31.61 | 0.04 | 100.0 | 13.25 | -23.94 | 1.53 | 6.25 | 1.63 | 0.0 | 4.09 | 0.0 | 7.25 | 1.26 | 0.85 | -35.61 | 4.94 | -8.69 | 0.20 | -0.2 |
| 2014 (1) | 11.06 | 11.49 | 4.18 | -5.43 | 5.24 | -0.38 | 0 | 0 | 42.16 | 3.36 | 0.91 | -60.09 | 16.96 | 12.77 | 40.23 | 9.1 | 6.22 | 17.14 | 6.3 | 6.78 | 7.75 | 6.9 | 0.02 | 100.0 | 17.42 | 4.06 | 1.44 | 19.01 | 1.63 | 0.0 | 4.09 | -14.44 | 7.16 | -6.04 | 1.32 | 1550.0 | 5.41 | 11.32 | 0.20 | 42.85 |
| 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) | 11.35 | -9.99 | -26.73 | 1.86 | -39.61 | -68.21 | 0.13 | 18.18 | -97.9 | 0.13 | 0.0 | 0.0 | 13.72 | 1.11 | -4.52 | 0.37 | -84.96 | -11.9 | 13.33 | -2.13 | -13.83 | 23.66 | -1.0 | -12.12 | 11.4 | -1.98 | -17.27 | 4.1 | -2.61 | -8.07 | 11.98 | 1.78 | 96.07 | 0.77 | -1.28 | -2.53 | 17.22 | 0.0 | 1.71 | 3.26 | 8.31 | 12.41 | 2.54 | -25.73 | -15.05 | 4.31 | 18.08 | 43.67 | 10.11 | 0.3 | 13.72 | -1.98 | 26.12 | 34.0 | 2.33 | 140.21 | 0 | 0.19 | -0.58 | -34.35 |
| 24Q2 (19) | 12.61 | 3.7 | -31.5 | 3.08 | -27.53 | -54.23 | 0.11 | -96.38 | -97.71 | 0.13 | 0.0 | 0.0 | 13.57 | -4.84 | -1.67 | 2.46 | 1437.5 | 602.86 | 13.62 | -0.87 | -8.1 | 23.90 | -0.47 | -5.18 | 11.63 | -6.96 | -5.75 | 4.21 | 4.73 | -3.44 | 11.77 | 26.97 | 32.84 | 0.78 | -1.27 | -1.27 | 17.22 | 0.35 | 7.62 | 3.01 | 3.79 | 3.79 | 3.42 | 14.38 | 14.38 | 3.65 | 100.55 | 41.47 | 10.08 | 30.74 | 19.01 | -2.68 | 8.22 | 31.46 | 0.97 | 188.18 | 172.93 | 0.19 | -28.78 | -38.45 |
| 24Q1 (18) | 12.16 | -19.1 | -29.79 | 4.25 | -35.21 | -39.37 | 3.04 | -9.52 | 30300.0 | 0.13 | 0.0 | -7.14 | 14.26 | -3.58 | 3.11 | 0.16 | 164.0 | -69.23 | 13.74 | -13.26 | -1.79 | 24.01 | -13.91 | 5.89 | 12.5 | -9.81 | -9.62 | 4.02 | -1.71 | -10.86 | 9.27 | 3.92 | -34.76 | 0.79 | 0.0 | -1.25 | 17.16 | 1.24 | 4.76 | 2.9 | 0.0 | 4.69 | 2.99 | 0.0 | -10.21 | 1.82 | -34.06 | -9.9 | 7.71 | -10.87 | -5.05 | -2.92 | 19.78 | 6.11 | -1.1 | -25.0 | -0.92 | 0.27 | -4.44 | -16.86 |
| 23Q4 (17) | 15.03 | -2.97 | -12.62 | 6.56 | 12.14 | 27.63 | 3.36 | -45.63 | 0 | 0.13 | 0.0 | -7.14 | 14.79 | 2.92 | -4.33 | -0.25 | -159.52 | -142.37 | 15.84 | 2.39 | 14.04 | 27.89 | 3.6 | 28.94 | 13.86 | 0.58 | -5.91 | 4.09 | -8.3 | -9.51 | 8.92 | 45.99 | -34.99 | 0.79 | 0.0 | -2.47 | 16.95 | 0.12 | 3.48 | 2.9 | 0.0 | 4.69 | 2.99 | 0.0 | -10.21 | 2.76 | -8.0 | -27.18 | 8.65 | -2.7 | -12.54 | -3.64 | -21.33 | -7.06 | -0.88 | 0 | -325.64 | 0.28 | -2.97 | -9.81 |
| 23Q3 (16) | 15.49 | -15.86 | -9.78 | 5.85 | -13.08 | -8.31 | 6.18 | 28.75 | 0 | 0.13 | 0.0 | -18.75 | 14.37 | 4.13 | -8.53 | 0.42 | 20.0 | -37.31 | 15.47 | 4.39 | 6.25 | 26.92 | 6.82 | 21.14 | 13.78 | 11.67 | -4.77 | 4.46 | 2.29 | -0.89 | 6.11 | -31.04 | -59.35 | 0.79 | 0.0 | -2.47 | 16.93 | 5.81 | 3.36 | 2.9 | 0.0 | 4.69 | 2.99 | 0.0 | -10.21 | 3.0 | 16.28 | -4.76 | 8.89 | 4.96 | -4.0 | -3.0 | 23.27 | 8.81 | 0 | 100.0 | 100.0 | 0.29 | -6.79 | -10.61 |
| 23Q2 (15) | 18.41 | 6.29 | -11.7 | 6.73 | -3.99 | -16.29 | 4.8 | 47900.0 | 0 | 0.13 | -7.14 | -27.78 | 13.8 | -0.22 | -17.32 | 0.35 | -32.69 | -50.0 | 14.82 | 5.93 | -3.58 | 25.20 | 11.14 | 5.57 | 12.34 | -10.77 | -15.77 | 4.36 | -3.33 | -1.8 | 8.86 | -37.65 | -41.01 | 0.79 | -1.25 | -3.66 | 16.0 | -2.32 | -2.32 | 2.9 | 4.69 | 10.69 | 2.99 | -10.21 | -9.12 | 2.58 | 27.72 | -17.57 | 8.47 | 4.31 | -6.41 | -3.91 | -25.72 | -1.3 | -1.33 | -22.02 | -82.19 | 0.31 | -3.8 | -9.55 |
| 23Q1 (14) | 17.32 | 0.7 | -4.52 | 7.01 | 36.38 | -17.72 | 0.01 | 0 | 0 | 0.14 | 0.0 | -30.0 | 13.83 | -10.54 | -15.41 | 0.52 | -11.86 | -35.8 | 13.99 | 0.72 | -21.58 | 22.68 | 4.83 | -19.95 | 13.83 | -6.11 | -7.24 | 4.51 | -0.22 | 0.45 | 14.21 | 3.57 | 8.97 | 0.8 | -1.23 | -3.61 | 16.38 | 0.0 | 0.0 | 2.77 | 0.0 | 11.24 | 3.33 | 0.0 | -15.05 | 2.02 | -46.7 | 4.12 | 8.12 | -17.9 | -2.75 | -3.11 | 8.53 | 14.79 | -1.09 | -379.49 | 36.26 | 0.33 | 3.67 | -12.13 |
| 22Q4 (13) | 17.2 | 0.17 | -19.21 | 5.14 | -19.44 | -31.28 | 0 | 0 | 0 | 0.14 | -12.5 | -33.33 | 15.46 | -1.59 | -7.76 | 0.59 | -11.94 | 742.86 | 13.89 | -4.6 | -12.48 | 21.63 | -2.67 | -16.22 | 14.73 | 1.8 | 4.62 | 4.52 | 0.44 | 2.49 | 13.72 | -8.72 | 1.93 | 0.81 | 0.0 | -4.71 | 16.38 | 0.0 | -1.33 | 2.77 | 0.0 | 11.24 | 3.33 | 0.0 | -15.05 | 3.79 | 20.32 | 28.47 | 9.89 | 6.8 | 5.66 | -3.4 | -3.34 | 28.72 | 0.39 | 378.57 | 121.43 | 0.31 | -3.83 | -15.58 |
| 22Q3 (12) | 17.17 | -17.65 | -25.77 | 6.38 | -20.65 | 8.32 | 0 | 0 | 0 | 0.16 | -11.11 | -30.43 | 15.71 | -5.87 | 7.75 | 0.67 | -4.29 | -45.97 | 14.56 | -5.27 | 1.61 | 22.23 | -6.9 | -7.79 | 14.47 | -1.23 | 25.94 | 4.5 | 1.35 | -26.23 | 15.03 | 0.07 | 7.82 | 0.81 | -1.22 | -37.69 | 16.38 | 0.0 | -0.3 | 2.77 | 5.73 | 11.24 | 3.33 | 1.22 | -15.05 | 3.15 | 0.64 | 9.0 | 9.26 | 2.32 | -0.43 | -3.29 | 14.77 | 34.46 | -0.14 | 80.82 | 93.43 | 0.33 | -5.68 | -3.78 |
| 22Q2 (11) | 20.85 | 14.94 | -22.38 | 8.04 | -5.63 | 32.45 | 0 | 0 | 0 | 0.18 | -10.0 | -28.0 | 16.69 | 2.08 | 9.23 | 0.7 | -13.58 | -41.67 | 15.37 | -13.85 | -0.77 | 23.87 | -15.73 | -7.63 | 14.65 | -1.74 | 34.77 | 4.44 | -1.11 | -26.85 | 15.02 | 15.18 | 7.82 | 0.82 | -1.2 | -36.43 | 16.38 | 0.0 | 2.82 | 2.62 | 5.22 | 15.93 | 3.29 | -16.07 | 3.79 | 3.13 | 61.34 | -9.01 | 9.05 | 8.38 | 1.91 | -3.86 | -5.75 | 1.53 | -0.73 | 57.31 | -52.08 | 0.35 | -6.55 | -0.66 |
| 22Q1 (10) | 18.14 | -14.8 | -39.45 | 8.52 | 13.9 | 32.5 | 0 | 0 | 0 | 0.2 | -4.76 | -28.57 | 16.35 | -2.45 | 10.18 | 0.81 | 1057.14 | -28.32 | 17.84 | 12.41 | 16.53 | 28.33 | 9.72 | 6.64 | 14.91 | 5.89 | 37.29 | 4.49 | 1.81 | -25.04 | 13.04 | -3.12 | -22.93 | 0.83 | -2.35 | -35.66 | 16.38 | -1.33 | 2.82 | 2.49 | 0.0 | 16.9 | 3.92 | 0.0 | 95.02 | 1.94 | -34.24 | -45.04 | 8.35 | -10.79 | 8.87 | -3.65 | 23.48 | -4.58 | -1.71 | 6.04 | -4375.0 | 0.37 | -0.41 | 0.95 |
| 21Q4 (9) | 21.29 | -7.96 | -19.05 | 7.48 | 26.99 | -7.65 | 0 | 0 | -100.0 | 0.21 | -8.7 | -25.0 | 16.76 | 14.95 | 13.63 | 0.07 | -94.35 | -81.58 | 15.87 | 10.75 | 1.6 | 25.82 | 7.12 | -10.09 | 14.08 | 22.54 | 41.79 | 4.41 | -27.7 | -25.51 | 13.46 | -3.44 | 7.68 | 0.85 | -34.62 | -34.62 | 16.6 | 1.03 | 4.21 | 2.49 | 0.0 | 16.9 | 3.92 | 0.0 | 95.02 | 2.95 | 2.08 | -23.38 | 9.36 | 0.65 | 17.15 | -4.77 | 4.98 | -50.47 | -1.82 | 14.55 | -367.65 | 0.37 | 9.61 | 3.61 |
| 21Q3 (8) | 23.13 | -13.89 | 9.88 | 5.89 | -2.97 | -23.41 | 0 | 0 | -100.0 | 0.23 | -8.0 | -20.69 | 14.58 | -4.58 | -3.19 | 1.24 | 3.33 | 110.17 | 14.33 | -7.49 | -9.65 | 24.10 | -6.74 | -19.48 | 11.49 | 5.7 | 22.49 | 6.1 | 0.49 | 9.52 | 13.94 | 0.07 | 18.64 | 1.3 | 0.78 | -0.76 | 16.43 | 3.14 | 3.14 | 2.49 | 10.18 | 16.9 | 3.92 | 23.66 | 95.02 | 2.89 | -15.99 | -17.9 | 9.3 | 4.73 | 21.41 | -5.02 | -28.06 | -34.22 | -2.13 | -343.75 | -868.18 | 0.34 | -2.62 | 20.56 |
| 21Q2 (7) | 26.86 | -10.35 | 37.46 | 6.07 | -5.6 | -32.41 | 0 | 0 | -100.0 | 0.25 | -10.71 | 0 | 15.28 | 2.96 | 17.72 | 1.2 | 6.19 | 172.73 | 15.49 | 1.18 | 8.7 | 25.85 | -2.71 | 0 | 10.87 | 0.09 | 12.18 | 6.07 | 1.34 | 11.58 | 13.93 | -17.67 | 20.5 | 1.29 | 0.0 | -2.27 | 15.93 | 0.0 | 0.0 | 2.26 | 6.1 | 6.1 | 3.17 | 57.71 | 57.71 | 3.44 | -2.55 | 17.41 | 8.88 | 15.78 | 25.6 | -3.92 | -12.32 | 3.69 | -0.48 | -1300.0 | 57.89 | 0.35 | -5.03 | 26.03 |
| 21Q1 (6) | 29.96 | 13.92 | 73.78 | 6.43 | -20.62 | -18.09 | 0 | -100.0 | -100.0 | 0.28 | 0.0 | 0 | 14.84 | 0.61 | 27.93 | 1.13 | 197.37 | 2725.0 | 15.31 | -1.98 | 8.81 | 26.57 | -7.5 | 0 | 10.86 | 9.37 | 17.28 | 5.99 | 1.18 | 7.93 | 16.92 | 35.36 | 40.41 | 1.29 | -0.77 | -3.01 | 15.93 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 3.53 | -8.31 | 35.77 | 7.67 | -4.01 | 13.8 | -3.49 | -10.09 | 4.9 | 0.04 | -94.12 | 103.74 | 0.37 | 2.22 | 39.55 |
| 20Q4 (5) | 26.3 | 24.94 | 65.62 | 8.1 | 5.33 | 1.12 | 1.0 | 81.82 | 900.0 | 0.28 | -3.45 | -17.65 | 14.75 | -2.06 | 10.57 | 0.38 | -35.59 | 122.89 | 15.62 | -1.51 | 4.83 | 28.72 | -4.07 | 0 | 9.93 | 5.86 | 8.52 | 5.92 | 6.28 | -1.33 | 12.5 | 6.38 | 5.93 | 1.3 | -0.76 | -2.99 | 15.93 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 3.85 | 9.38 | 50.39 | 7.99 | 4.31 | 19.25 | -3.17 | 15.24 | -1.6 | 0.68 | 409.09 | 221.43 | 0.36 | 27.55 | 38.43 |
| 20Q3 (4) | 21.05 | 7.73 | 0.0 | 7.69 | -14.37 | 0.0 | 0.55 | -68.39 | 0.0 | 0.29 | 0 | 0.0 | 15.06 | 16.02 | 0.0 | 0.59 | 34.09 | 0.0 | 15.86 | 11.3 | 0.0 | 29.94 | 0 | 0.0 | 9.38 | -3.2 | 0.0 | 5.57 | 2.39 | 0.0 | 11.75 | 1.64 | 0.0 | 1.31 | -0.76 | 0.0 | 15.93 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 3.52 | 20.14 | 0.0 | 7.66 | 8.35 | 0.0 | -3.74 | 8.11 | 0.0 | -0.22 | 80.7 | 0.0 | 0.28 | 1.79 | 0.0 |
