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) | 7.02 | 47.48 | 3.95 | -46.48 | 0.74 | 54.17 | 0 | 0 | 39.21 | -18.11 | 2.7 | 29.19 | 16.1 | -2.6 | 41.06 | 18.94 | 6.69 | -9.23 | 3.51 | -8.12 | 5.61 | 159.72 | 0.02 | 0.0 | 15.01 | 5.78 | 3.59 | 6.21 | 2.23 | -2.19 | 8.18 | 26.04 | 14.0 | 15.23 | -2.38 | 0 | 5.8 | 30.93 | 0.01 | -16.38 |
| 2022 (9) | 4.76 | -19.46 | 7.38 | -46.6 | 0.48 | 0.0 | 0 | 0 | 47.88 | -2.8 | 2.09 | 78.63 | 16.53 | -17.1 | 34.52 | -14.71 | 7.37 | -34.26 | 3.82 | 5.82 | 2.16 | 170.0 | 0.02 | 100.0 | 14.19 | 0.0 | 3.38 | 3.68 | 2.28 | 0.0 | 6.49 | 21.08 | 12.15 | 11.47 | -2.06 | 0 | 4.43 | 36.31 | 0.01 | 0 |
| 2021 (8) | 5.91 | 174.88 | 13.82 | 82.8 | 0.48 | -41.46 | 0 | 0 | 49.26 | 8.81 | 1.17 | -5.65 | 19.94 | 8.9 | 40.48 | 0.08 | 11.21 | 24.14 | 3.61 | -5.5 | 0.8 | 105.13 | 0.01 | 0.0 | 14.19 | 0.0 | 3.26 | 3.82 | 2.28 | -6.56 | 5.36 | 1.71 | 10.9 | 0.37 | -2.11 | 0 | 3.25 | -6.34 | 0.00 | 0 |
| 2020 (7) | 2.15 | -13.65 | 7.56 | 28.57 | 0.82 | -21.15 | 0 | 0 | 45.27 | -3.86 | 1.24 | -6.77 | 18.31 | -8.72 | 40.45 | -5.05 | 9.03 | 39.14 | 3.82 | 37.91 | 0.39 | -74.51 | 0.01 | -50.0 | 14.19 | -0.42 | 3.14 | 4.32 | 2.44 | 23.86 | 5.27 | -7.71 | 10.86 | 1.59 | -1.8 | 0 | 3.47 | -7.47 | 0.00 | 0 |
| 2019 (6) | 2.49 | -7.09 | 5.88 | 2.26 | 1.04 | -31.58 | 0 | 0 | 47.09 | 5.06 | 1.33 | 1109.09 | 20.06 | 0.7 | 42.60 | -4.15 | 6.49 | -6.62 | 2.77 | -6.42 | 1.53 | -56.53 | 0.02 | 0.0 | 14.25 | 0.0 | 3.01 | 0.33 | 1.97 | 61.48 | 5.71 | -2.56 | 10.69 | 6.16 | -1.96 | 0 | 3.75 | -14.19 | 0.00 | 0 |
| 2018 (5) | 2.68 | -60.53 | 5.75 | -6.35 | 1.52 | -35.32 | 0 | 0 | 44.82 | 1.31 | 0.11 | -63.33 | 19.92 | 3.8 | 44.44 | 2.46 | 6.95 | 5.46 | 2.96 | -1.99 | 3.52 | -3.56 | 0.02 | -33.33 | 14.25 | 0.0 | 3.0 | 1.01 | 1.22 | 62.67 | 5.86 | -2.5 | 10.07 | 3.49 | -1.49 | 0 | 4.37 | -17.08 | 0.00 | 0 |
| 2017 (4) | 6.79 | -32.03 | 6.14 | 90.68 | 2.35 | 0 | 0 | 0 | 44.24 | 4.91 | 0.3 | -80.0 | 19.19 | 1.7 | 43.38 | -3.06 | 6.59 | 32.86 | 3.02 | -3.51 | 3.65 | 13.35 | 0.03 | 50.0 | 14.25 | 0.0 | 2.97 | 5.32 | 0.75 | 56.25 | 6.01 | -13.9 | 9.73 | -5.35 | -0.74 | 0 | 5.27 | -21.46 | 0.00 | 0 |
| 2016 (3) | 9.99 | 42.92 | 3.22 | -44.67 | 0 | 0 | 0 | 0 | 42.17 | 1.13 | 1.5 | -14.77 | 18.87 | 8.2 | 44.75 | 6.99 | 4.96 | 1.64 | 3.13 | -6.01 | 3.22 | 318.18 | 0.02 | -33.33 | 14.25 | 35.33 | 2.82 | 6.82 | 0.48 | -2.04 | 6.98 | 19.11 | 10.28 | 14.35 | -0.27 | 0 | 6.71 | 2.91 | 0.00 | 0 |
| 2015 (2) | 6.99 | 4.17 | 5.82 | 22.78 | 0.38 | -32.14 | 0 | 0 | 41.7 | -7.25 | 1.76 | 16.56 | 17.44 | -7.97 | 41.82 | -0.77 | 4.88 | 2.09 | 3.33 | -0.6 | 0.77 | 0 | 0.03 | 0.0 | 10.53 | 0.0 | 2.64 | 6.02 | 0.49 | -2.0 | 5.86 | 22.85 | 8.99 | 15.85 | 0.66 | -15.38 | 6.52 | 17.48 | 0.00 | 0 |
| 2014 (1) | 6.71 | -18.47 | 4.74 | 3.27 | 0.56 | 0 | 0 | 0 | 44.96 | -0.57 | 1.51 | -21.76 | 18.95 | 7.67 | 42.15 | 8.29 | 4.78 | 9.38 | 3.35 | 0.6 | 0 | 0 | 0.03 | 50.0 | 10.53 | 20.62 | 2.49 | 8.26 | 0.5 | -30.56 | 4.77 | -6.84 | 7.76 | -4.67 | 0.78 | 680.0 | 5.55 | 6.32 | 0.00 | 0 |
| 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) | 6.79 | -9.59 | 1.95 | 7.79 | 45.34 | 66.45 | 0.27 | -74.77 | -48.08 | 0 | 0 | 0 | 11.31 | 4.92 | 4.72 | 0.17 | -80.23 | -90.06 | 17.57 | 5.65 | 6.42 | 43.17 | 4.33 | 5.19 | 7.12 | -13.91 | 2.01 | 12.04 | 238.2 | 227.17 | 6.42 | 12.63 | -4.32 | 0.21 | -4.55 | 950.0 | 15.01 | 0.0 | 2.67 | 3.86 | 0.0 | 7.52 | 2.23 | 0.0 | 0.0 | 7.88 | 2.2 | -1.99 | 13.97 | 1.31 | 0.87 | -1.68 | -9.8 | 0.59 | 6.2 | 0.32 | -2.36 | 0.01 | -0.06 | -9.94 |
| 24Q2 (19) | 7.51 | -5.89 | 19.02 | 5.36 | 0.75 | -25.86 | 1.07 | 17.58 | 268.97 | 0 | 0 | 0 | 10.78 | 32.43 | 22.64 | 0.86 | 30.3 | 132.43 | 16.63 | 7.64 | 18.11 | 41.38 | 2.31 | 21.4 | 8.27 | 5.35 | 42.34 | 3.56 | 1.42 | -2.47 | 5.7 | -3.06 | 108.79 | 0.22 | 1000.0 | 1000.0 | 15.01 | 0.0 | 2.67 | 3.86 | 7.52 | 7.52 | 2.23 | 0.0 | 0.0 | 7.71 | -12.78 | 21.99 | 13.79 | -5.93 | 13.59 | -1.53 | 10.0 | 34.62 | 6.18 | -13.45 | 55.28 | 0.01 | -2.63 | -13.61 |
| 24Q1 (18) | 7.98 | 13.68 | 41.24 | 5.32 | 34.68 | -26.62 | 0.91 | 22.97 | 1200.0 | 0 | 0 | 0 | 8.14 | -22.25 | -11.04 | 0.66 | 340.0 | 43.48 | 15.45 | -4.04 | 3.28 | 40.45 | -1.5 | 22.88 | 7.85 | 17.34 | 15.61 | 3.51 | 0.0 | -6.4 | 5.88 | 4.81 | 96.0 | 0.02 | 0.0 | 0.0 | 15.01 | 0.0 | 5.78 | 3.59 | 0.0 | 6.21 | 2.23 | 0.0 | -2.19 | 8.84 | 8.07 | 35.38 | 14.66 | 4.71 | 20.26 | -1.7 | 28.57 | 17.07 | 7.14 | 23.1 | 59.38 | 0.01 | 0.56 | -15.76 |
| 23Q4 (17) | 7.02 | 5.41 | 47.48 | 3.95 | -15.6 | -46.48 | 0.74 | 42.31 | 54.17 | 0 | 0 | 0 | 10.47 | -3.06 | -8.88 | 0.15 | -91.23 | -86.24 | 16.1 | -2.48 | -2.6 | 41.06 | 0.05 | 18.94 | 6.69 | -4.15 | -9.23 | 3.51 | -4.62 | -8.12 | 5.61 | -16.39 | 159.72 | 0.02 | 0.0 | 0.0 | 15.01 | 2.67 | 5.78 | 3.59 | 0.0 | 6.21 | 2.23 | 0.0 | -2.19 | 8.18 | 1.74 | 26.04 | 14.0 | 1.08 | 15.23 | -2.38 | -40.83 | -15.53 | 5.8 | -8.66 | 30.93 | 0.01 | -7.97 | -16.38 |
| 23Q3 (16) | 6.66 | 5.55 | 153.23 | 4.68 | -35.27 | -44.09 | 0.52 | 79.31 | 62.5 | 0 | 0 | 0 | 10.8 | 22.87 | -9.09 | 1.71 | 362.16 | 125.0 | 16.51 | 17.26 | -11.71 | 41.04 | 20.41 | 10.06 | 6.98 | 20.14 | -23.38 | 3.68 | 0.82 | -4.17 | 6.71 | 145.79 | 598.96 | 0.02 | 0.0 | 0.0 | 14.62 | 0.0 | 3.03 | 3.59 | 0.0 | 6.21 | 2.23 | 0.0 | -2.19 | 8.04 | 27.22 | 49.17 | 13.85 | 14.09 | 25.45 | -1.69 | 27.78 | 11.52 | 6.35 | 59.55 | 82.47 | 0.01 | -4.14 | 0 |
| 23Q2 (15) | 6.31 | 11.68 | 38.38 | 7.23 | -0.28 | -37.46 | 0.29 | 314.29 | 81.25 | 0 | 0 | 0 | 8.79 | -3.93 | -32.02 | 0.37 | -19.57 | 294.74 | 14.08 | -5.88 | -26.24 | 34.08 | 3.55 | -10.32 | 5.81 | -14.43 | -47.89 | 3.65 | -2.67 | -2.67 | 2.73 | -9.0 | 143.75 | 0.02 | 0.0 | 0.0 | 14.62 | 3.03 | 3.03 | 3.59 | 6.21 | 6.21 | 2.23 | -2.19 | -2.19 | 6.32 | -3.22 | 36.5 | 12.14 | -0.41 | 17.98 | -2.34 | -14.15 | -10.9 | 3.98 | -11.16 | 57.94 | 0.01 | -5.04 | 0 |
| 23Q1 (14) | 5.65 | 18.7 | 3.29 | 7.25 | -1.76 | -48.69 | 0.07 | -85.42 | 0 | 0 | 0 | 0 | 9.15 | -20.37 | -20.98 | 0.46 | -57.8 | 6.98 | 14.96 | -9.5 | -25.68 | 32.92 | -4.66 | -18.13 | 6.79 | -7.87 | -45.77 | 3.75 | -1.83 | 0.81 | 3.0 | 38.89 | 134.38 | 0.02 | 0.0 | 0.0 | 14.19 | 0.0 | 0.0 | 3.38 | 0.0 | 3.68 | 2.28 | 0.0 | 0.0 | 6.53 | 0.62 | 12.78 | 12.19 | 0.33 | 7.59 | -2.05 | 0.49 | -0.49 | 4.48 | 1.13 | 19.47 | 0.01 | -0.19 | 0 |
| 22Q4 (13) | 4.76 | 80.99 | -19.46 | 7.38 | -11.83 | -46.6 | 0.48 | 50.0 | 0.0 | 0 | 0 | 0 | 11.49 | -3.28 | -16.5 | 1.09 | 43.42 | 11000.0 | 16.53 | -11.6 | -17.1 | 34.52 | -7.41 | -14.71 | 7.37 | -19.1 | -34.26 | 3.82 | -0.52 | 5.82 | 2.16 | 125.0 | 170.0 | 0.02 | 0.0 | 100.0 | 14.19 | 0.0 | 0.0 | 3.38 | 0.0 | 3.68 | 2.28 | 0.0 | 0.0 | 6.49 | 20.41 | 21.08 | 12.15 | 10.05 | 11.47 | -2.06 | -7.85 | 2.37 | 4.43 | 27.3 | 36.31 | 0.01 | 0 | 0 |
| 22Q3 (12) | 2.63 | -42.32 | -18.58 | 8.37 | -27.6 | -28.22 | 0.32 | 100.0 | -23.81 | 0 | 0 | 0 | 11.88 | -8.12 | -0.67 | 0.76 | 500.0 | 7700.0 | 18.7 | -2.04 | 5.29 | 37.29 | -1.89 | 0.86 | 9.11 | -18.3 | -17.26 | 3.84 | 2.4 | 6.96 | 0.96 | -14.29 | 0.0 | 0.02 | 0.0 | 100.0 | 14.19 | 0.0 | 0.0 | 3.38 | 0.0 | 3.68 | 2.28 | 0.0 | 0.0 | 5.39 | 16.41 | 0.37 | 11.04 | 7.29 | 1.19 | -1.91 | 9.48 | 13.57 | 3.48 | 38.1 | 10.13 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.56 | -16.64 | 48.53 | 11.56 | -18.19 | 27.73 | 0.16 | 0 | -56.76 | 0 | 0 | 0 | 12.93 | 11.66 | 1.25 | -0.19 | -144.19 | -111.73 | 19.09 | -5.17 | 18.87 | 38.01 | -5.47 | 15.55 | 11.15 | -10.94 | 8.67 | 3.75 | 0.81 | -1.06 | 1.12 | -12.5 | 0.0 | 0.02 | 0.0 | 100.0 | 14.19 | 0.0 | 0.0 | 3.38 | 3.68 | 7.64 | 2.28 | 0.0 | -6.56 | 4.63 | -20.03 | -28.33 | 10.29 | -9.18 | -14.61 | -2.11 | -3.43 | -4.98 | 2.52 | -32.8 | -43.37 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.47 | -7.45 | 123.27 | 14.13 | 2.24 | 66.82 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 11.58 | -15.84 | 7.52 | 0.43 | 4400.0 | 200.0 | 20.13 | 0.95 | 15.96 | 40.20 | -0.68 | 13.57 | 12.52 | 11.69 | 15.93 | 3.72 | 3.05 | -2.87 | 1.28 | 60.0 | 0.0 | 0.02 | 100.0 | 100.0 | 14.19 | 0.0 | 0.0 | 3.26 | 0.0 | 3.82 | 2.28 | 0.0 | -6.56 | 5.79 | 8.02 | 19.38 | 11.33 | 3.94 | 8.63 | -2.04 | 3.32 | -10.87 | 3.75 | 15.38 | 24.58 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.91 | 82.97 | 174.88 | 13.82 | 18.52 | 82.8 | 0.48 | 14.29 | -41.46 | 0 | 0 | 0 | 13.76 | 15.05 | 9.73 | -0.01 | 0.0 | -125.0 | 19.94 | 12.27 | 8.9 | 40.48 | 9.49 | 0.08 | 11.21 | 1.82 | 24.14 | 3.61 | 0.56 | -5.5 | 0.8 | -16.67 | 105.13 | 0.01 | 0.0 | 0.0 | 14.19 | 0.0 | 0.0 | 3.26 | 0.0 | 3.82 | 2.28 | 0.0 | -6.56 | 5.36 | -0.19 | 1.71 | 10.9 | -0.09 | 0.37 | -2.11 | 4.52 | -17.22 | 3.25 | 2.85 | -6.34 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.23 | 5.21 | -2.12 | 11.66 | 28.84 | 56.72 | 0.42 | 13.51 | -51.16 | 0 | 0 | 0 | 11.96 | -6.34 | -6.2 | -0.01 | -100.62 | -101.82 | 17.76 | 10.59 | -4.41 | 36.97 | 12.4 | -10.88 | 11.01 | 7.31 | 41.34 | 3.59 | -5.28 | 28.67 | 0.96 | -14.29 | 39.13 | 0.01 | 0.0 | 0.0 | 14.19 | 0.0 | 0.0 | 3.26 | 3.82 | 3.82 | 2.28 | -6.56 | -6.56 | 5.37 | -16.87 | 2.68 | 10.91 | -9.46 | 0.83 | -2.21 | -9.95 | -5.74 | 3.16 | -28.99 | 0.64 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.07 | 25.31 | -22.28 | 9.05 | 6.85 | 50.33 | 0.37 | 15.62 | 0 | 0 | 0 | 0 | 12.77 | 18.57 | -1.62 | 1.62 | 476.74 | 67.01 | 16.06 | -7.49 | -1.59 | 32.89 | -7.09 | 0 | 10.26 | -5.0 | 50.88 | 3.79 | -1.04 | 38.32 | 1.12 | -12.5 | 21.74 | 0.01 | 0.0 | 0.0 | 14.19 | 0.0 | -0.42 | 3.14 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 6.46 | 33.2 | 35.71 | 12.05 | 15.53 | 16.43 | -2.01 | -9.24 | 11.84 | 4.45 | 47.84 | 79.44 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.45 | 13.95 | -50.0 | 8.47 | 12.04 | 49.12 | 0.32 | -60.98 | -70.64 | 0 | 0 | 0 | 10.77 | -14.11 | 53.86 | -0.43 | -1175.0 | -34.38 | 17.36 | -5.19 | 26.62 | 35.40 | -12.48 | 0 | 10.8 | 19.6 | 64.38 | 3.83 | 0.26 | 38.77 | 1.28 | 228.21 | 4.07 | 0.01 | 0.0 | 0.0 | 14.19 | 0.0 | -0.42 | 3.14 | 0.0 | 4.32 | 2.44 | 0.0 | 23.86 | 4.85 | -7.97 | -10.02 | 10.43 | -3.96 | 0.58 | -1.84 | -2.22 | 11.11 | 3.01 | -13.26 | -9.34 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.15 | -34.85 | -13.65 | 7.56 | 1.61 | 28.57 | 0.82 | -4.65 | 0 | 0 | 0 | 0 | 12.54 | -1.65 | 3.98 | 0.04 | -92.73 | -87.5 | 18.31 | -1.45 | -8.72 | 40.45 | -2.5 | 0 | 9.03 | 15.92 | 39.14 | 3.82 | 36.92 | 37.91 | 0.39 | -43.48 | -74.51 | 0.01 | 0.0 | -50.0 | 14.19 | 0.0 | -0.42 | 3.14 | 0.0 | 4.32 | 2.44 | 0.0 | 23.86 | 5.27 | 0.76 | -7.71 | 10.86 | 0.37 | 1.59 | -1.8 | 13.88 | 8.16 | 3.47 | 10.51 | -7.47 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.3 | -16.46 | 0.0 | 7.44 | 23.59 | 0.0 | 0.86 | 0 | 0.0 | 0 | 0 | 0.0 | 12.75 | -1.77 | 0.0 | 0.55 | -43.3 | 0.0 | 18.58 | 13.85 | 0.0 | 41.48 | 0 | 0.0 | 7.79 | 14.56 | 0.0 | 2.79 | 1.82 | 0.0 | 0.69 | -25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 14.19 | -0.42 | 0.0 | 3.14 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 5.23 | 9.87 | 0.0 | 10.82 | 4.54 | 0.0 | -2.09 | 8.33 | 0.0 | 3.14 | 26.61 | 0.0 | 0.00 | 0 | 0.0 |
