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) | 6.16 | -25.87 | 5.7 | 39.02 | 1.39 | 1.46 | 0 | 0 | 17.96 | -19.32 | 0.35 | -79.17 | 3.35 | -10.43 | 18.65 | 11.02 | 3.71 | -20.56 | 2.42 | -6.56 | 5.5 | 3.77 | 0.38 | -2.56 | 10.91 | 0.0 | 3.29 | 5.45 | 0.17 | 0.0 | 7.53 | -5.16 | 11.0 | -2.05 | 1.03 | -14.88 | 8.56 | -6.45 | 0.01 | 18.02 |
| 2022 (9) | 8.31 | 40.85 | 4.1 | 57.69 | 1.37 | 174.0 | 0 | 0 | 22.26 | 2.53 | 1.68 | 9.8 | 3.74 | -20.09 | 16.80 | -22.06 | 4.67 | -20.98 | 2.59 | -1.15 | 5.3 | -2.39 | 0.39 | -7.14 | 10.91 | 0.0 | 3.12 | 5.41 | 0.17 | -15.0 | 7.94 | 12.78 | 11.23 | 10.1 | 1.21 | 6.14 | 9.15 | 11.86 | 0.01 | 4.86 |
| 2021 (8) | 5.9 | -33.18 | 2.6 | -0.38 | 0.5 | 0 | 0 | 0 | 21.71 | 21.97 | 1.53 | 84.34 | 4.68 | 23.48 | 21.56 | 1.24 | 5.91 | 91.26 | 2.62 | 73.51 | 5.43 | 23.97 | 0.42 | -4.55 | 10.91 | 0.0 | 2.96 | 2.42 | 0.2 | -20.0 | 7.04 | 20.75 | 10.2 | 13.84 | 1.14 | 200.0 | 8.18 | 31.72 | 0.01 | -24.16 |
| 2020 (7) | 8.83 | 12.92 | 2.61 | -6.79 | 0 | 0 | 0 | 0 | 17.8 | -0.5 | 0.83 | -47.8 | 3.79 | 1.61 | 21.29 | 2.12 | 3.09 | -4.33 | 1.51 | -52.22 | 4.38 | 146.07 | 0.44 | 0.0 | 10.91 | -1.36 | 2.89 | 6.25 | 0.25 | 0.0 | 5.83 | 4.67 | 8.96 | 4.8 | 0.38 | 80.95 | 6.21 | 7.44 | 0.01 | -18.45 |
| 2019 (6) | 7.82 | 4.13 | 2.8 | 14.29 | 1.13 | -1.74 | 0 | 0 | 17.89 | -12.17 | 1.59 | -4.22 | 3.73 | -7.9 | 20.85 | 4.87 | 3.23 | -20.25 | 3.16 | 3.95 | 1.78 | -32.06 | 0.44 | -2.22 | 11.06 | 0.0 | 2.72 | 6.25 | 0.25 | 0.0 | 5.57 | 14.37 | 8.55 | 11.33 | 0.21 | -47.5 | 5.78 | 9.68 | 0.01 | -35.8 |
| 2018 (5) | 7.51 | -16.28 | 2.45 | -19.67 | 1.15 | 85.48 | 0 | 0 | 20.37 | 13.61 | 1.66 | 2.47 | 4.05 | -13.28 | 19.88 | -23.66 | 4.05 | -0.49 | 3.04 | 65.22 | 2.62 | -38.21 | 0.45 | -4.26 | 11.06 | 0.0 | 2.56 | 7.11 | 0.25 | 0.0 | 4.87 | 11.95 | 7.68 | 9.71 | 0.4 | -16.67 | 5.27 | 9.11 | 0.01 | -68.74 |
| 2017 (4) | 8.97 | 6.79 | 3.05 | 335.71 | 0.62 | 0 | 0 | 0 | 17.93 | 10.0 | 1.62 | -8.99 | 4.67 | 30.45 | 26.05 | 18.59 | 4.07 | 47.46 | 1.84 | 17.2 | 4.24 | 0 | 0.47 | 0.0 | 11.06 | 0.0 | 2.39 | 7.66 | 0.25 | -24.24 | 4.35 | 18.53 | 7.0 | 12.54 | 0.48 | -51.52 | 4.83 | 3.65 | 0.04 | 482.77 |
| 2016 (3) | 8.4 | 0.96 | 0.7 | 0 | 0 | 0 | 0 | 0 | 16.3 | 4.49 | 1.78 | -7.77 | 3.58 | 6.55 | 21.96 | 1.97 | 2.76 | 6.15 | 1.57 | 35.34 | 0 | 0 | 0.47 | 17.5 | 11.06 | -0.98 | 2.22 | 9.9 | 0.33 | -2.94 | 3.67 | 25.68 | 6.22 | 17.8 | 0.99 | -24.43 | 4.66 | 10.17 | 0.01 | 30.77 |
| 2015 (2) | 8.32 | 31.85 | 0 | 0 | 0 | 0 | 0 | 0 | 15.6 | -4.53 | 1.93 | 6.63 | 3.36 | 4.02 | 21.54 | 8.96 | 2.6 | -20.97 | 1.16 | 2.65 | 0 | 0 | 0.4 | -2.44 | 11.17 | -1.41 | 2.02 | 9.78 | 0.34 | 0.0 | 2.92 | 45.27 | 5.28 | 26.01 | 1.31 | 87.14 | 4.23 | 56.09 | 0.01 | -10.72 |
| 2014 (1) | 6.31 | -8.42 | 0 | 0 | 0 | 0 | 0 | 0 | 16.34 | 2.64 | 1.81 | 48.36 | 3.23 | -3.0 | 19.77 | -5.5 | 3.29 | -5.73 | 1.13 | -7.38 | 0 | 0 | 0.41 | 7.89 | 11.33 | 0.0 | 1.84 | 6.98 | 0.34 | -26.09 | 2.01 | 5.79 | 4.19 | 2.7 | 0.7 | 89.19 | 2.71 | 19.38 | 0.01 | -1.9 |
| 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) | 4.45 | -23.93 | -31.75 | 1.5 | 0.0 | -73.68 | 1.49 | 1.36 | 12.03 | 0 | 0 | 0 | 4.2 | -16.67 | -3.89 | 0.16 | -27.27 | -23.81 | 3.9 | -10.55 | 5.69 | 22.01 | -9.69 | 10.58 | 3.92 | 3.7 | 0.51 | 2.53 | 2.85 | 6.3 | 5.87 | 0.69 | 0.17 | 0.5 | 4.17 | 28.21 | 10.91 | 0.0 | 0.0 | 3.34 | 0.0 | 1.52 | 0.17 | 0.0 | 0.0 | 7.68 | 2.13 | 0.0 | 11.18 | 1.36 | 0.36 | 1.38 | 4.55 | -6.12 | 9.06 | 2.49 | -0.98 | 0.00 | -0.85 | -24.77 |
| 24Q2 (19) | 5.85 | 1.92 | -16.9 | 1.5 | -50.0 | -73.68 | 1.47 | 1.38 | 19.51 | 0 | 0 | 0 | 5.04 | 20.29 | 3.49 | 0.22 | 69.23 | -40.54 | 4.36 | 14.14 | 10.38 | 24.37 | 13.05 | 20.5 | 3.78 | 1.34 | -6.9 | 2.46 | 4.24 | 5.58 | 5.83 | -5.82 | 5.42 | 0.48 | 17.07 | 26.32 | 10.91 | 0.0 | 0.0 | 3.34 | 1.52 | 1.52 | 0.17 | 0.0 | 0.0 | 7.52 | 2.45 | 0.94 | 11.03 | 2.13 | 1.01 | 1.32 | 3.12 | 21.1 | 8.84 | 2.55 | 3.51 | 0.00 | -30.02 | -21.0 |
| 24Q1 (18) | 5.74 | -6.82 | -25.84 | 3.0 | -47.37 | -47.37 | 1.45 | 4.32 | 21.85 | 0 | 0 | 0 | 4.19 | -2.33 | -5.42 | 0.13 | 168.42 | 425.0 | 3.82 | 14.03 | 10.72 | 21.56 | 15.57 | 30.97 | 3.73 | 0.54 | -14.65 | 2.36 | -2.48 | -9.92 | 6.19 | 12.55 | 23.06 | 0.41 | 7.89 | 7.89 | 10.91 | 0.0 | 0.0 | 3.29 | 0.0 | 5.45 | 0.17 | 0.0 | 0.0 | 7.34 | -2.52 | 1.38 | 10.8 | -1.82 | 2.47 | 1.28 | 24.27 | -7.91 | 8.62 | 0.7 | -0.12 | 0.01 | 6.0 | 12.58 |
| 23Q4 (17) | 6.16 | -5.52 | -25.87 | 5.7 | 0.0 | 39.02 | 1.39 | 4.51 | 1.46 | 0 | 0 | 0 | 4.29 | -1.83 | -11.91 | -0.19 | -190.48 | 0 | 3.35 | -9.21 | -10.43 | 18.65 | -6.28 | 10.97 | 3.71 | -4.87 | -20.56 | 2.42 | 1.68 | -6.56 | 5.5 | -6.14 | 3.77 | 0.38 | -2.56 | -2.56 | 10.91 | 0.0 | 0.0 | 3.29 | 0.0 | 5.45 | 0.17 | 0.0 | 0.0 | 7.53 | -1.95 | -5.16 | 11.0 | -1.26 | -2.05 | 1.03 | -29.93 | -14.88 | 8.56 | -6.45 | -6.45 | 0.01 | 2.29 | 18.02 |
| 23Q3 (16) | 6.52 | -7.39 | -9.44 | 5.7 | 0.0 | 39.02 | 1.33 | 8.13 | -5.0 | 0 | 0 | 0 | 4.37 | -10.27 | -18.47 | 0.21 | -43.24 | -54.35 | 3.69 | -6.58 | -22.96 | 19.90 | -1.59 | -3.52 | 3.9 | -3.94 | -23.68 | 2.38 | 2.15 | -10.86 | 5.86 | 5.97 | 21.83 | 0.39 | 2.63 | 0.0 | 10.91 | 0.0 | 0.0 | 3.29 | 0.0 | 5.45 | 0.17 | 0.0 | 0.0 | 7.68 | 3.09 | -3.15 | 11.14 | 2.01 | -0.71 | 1.47 | 34.86 | 2.08 | 9.15 | 7.14 | -2.35 | 0.01 | 4.12 | 16.36 |
| 23Q2 (15) | 7.04 | -9.04 | 4.76 | 5.7 | 0.0 | 39.02 | 1.23 | 3.36 | -2.38 | 0 | 0 | 0 | 4.87 | 9.93 | -22.7 | 0.37 | 1025.0 | -45.59 | 3.95 | 14.49 | -21.0 | 20.23 | 22.88 | -3.77 | 4.06 | -7.09 | -26.32 | 2.33 | -11.07 | -8.63 | 5.53 | 9.94 | 12.17 | 0.38 | 0.0 | -9.52 | 10.91 | 0.0 | 0.0 | 3.29 | 5.45 | 5.45 | 0.17 | 0.0 | -15.0 | 7.45 | 2.9 | 0.81 | 10.92 | 3.61 | 1.96 | 1.09 | -21.58 | 1.87 | 8.54 | -1.04 | 0.95 | 0.01 | -0.28 | 25.94 |
| 23Q1 (14) | 7.74 | -6.86 | 58.61 | 5.7 | 39.02 | 67.65 | 1.19 | -13.14 | 25.26 | 0 | 0 | 0 | 4.43 | -9.03 | -22.55 | -0.04 | 0 | -107.41 | 3.45 | -7.75 | -28.87 | 16.46 | -2.08 | -22.96 | 4.37 | -6.42 | -29.74 | 2.62 | 1.16 | -4.73 | 5.03 | -5.09 | -0.79 | 0.38 | -2.56 | -9.52 | 10.91 | 0.0 | 0.0 | 3.12 | 0.0 | 5.41 | 0.17 | 0.0 | -15.0 | 7.24 | -8.82 | 4.47 | 10.54 | -6.14 | 4.46 | 1.39 | 14.88 | -4.79 | 8.63 | -5.68 | 2.86 | 0.01 | 11.13 | 15.57 |
| 22Q4 (13) | 8.31 | 15.42 | 40.85 | 4.1 | 0.0 | 57.69 | 1.37 | -2.14 | 174.0 | 0 | 0 | 0 | 4.87 | -9.14 | -16.61 | 0 | -100.0 | -100.0 | 3.74 | -21.92 | -20.09 | 16.81 | -18.52 | -22.02 | 4.67 | -8.61 | -20.98 | 2.59 | -3.0 | -1.15 | 5.3 | 10.19 | -2.39 | 0.39 | 0.0 | -7.14 | 10.91 | 0.0 | 0.0 | 3.12 | 0.0 | 5.41 | 0.17 | 0.0 | -15.0 | 7.94 | 0.13 | 12.78 | 11.23 | 0.09 | 10.1 | 1.21 | -15.97 | 6.14 | 9.15 | -2.35 | 11.86 | 0.01 | 0.84 | 4.86 |
| 22Q3 (12) | 7.2 | 7.14 | 11.98 | 4.1 | 0.0 | 57.69 | 1.4 | 11.11 | 775.0 | 0 | 0 | 0 | 5.36 | -14.92 | -9.61 | 0.46 | -32.35 | 119.05 | 4.79 | -4.2 | -4.01 | 20.63 | -1.85 | -14.92 | 5.11 | -7.26 | -4.84 | 2.67 | 4.71 | 6.37 | 4.81 | -2.43 | -4.56 | 0.39 | -7.14 | -9.3 | 10.91 | 0.0 | 0.0 | 3.12 | 0.0 | 5.41 | 0.17 | -15.0 | -15.0 | 7.93 | 7.31 | 15.09 | 11.22 | 4.76 | 11.64 | 1.44 | 34.58 | 121.54 | 9.37 | 10.76 | 24.27 | 0.01 | 12.69 | 19.81 |
| 22Q2 (11) | 6.72 | 37.7 | -14.29 | 4.1 | 20.59 | 57.09 | 1.26 | 32.63 | 0 | 0 | 0 | 0 | 6.3 | 10.14 | 20.92 | 0.68 | 25.93 | -38.18 | 5.0 | 3.09 | 18.48 | 21.02 | -1.63 | -4.48 | 5.51 | -11.41 | 21.37 | 2.55 | -7.27 | 65.58 | 4.93 | -2.76 | -2.76 | 0.42 | 0.0 | -2.33 | 10.91 | 0.0 | 0.0 | 3.12 | 5.41 | 5.41 | 0.2 | 0.0 | 0.0 | 7.39 | 6.64 | 10.79 | 10.71 | 6.14 | 8.95 | 1.07 | -26.71 | 52.86 | 8.46 | 0.83 | 14.79 | 0.00 | -8.49 | 4.82 |
| 22Q1 (10) | 4.88 | -17.29 | -38.31 | 3.4 | 30.77 | 30.27 | 0.95 | 90.0 | 0 | 0 | 0 | 0 | 5.72 | -2.05 | 20.93 | 0.54 | 350.0 | 500.0 | 4.85 | 3.63 | 18.58 | 21.37 | -0.89 | -2.47 | 6.22 | 5.25 | 82.94 | 2.75 | 4.96 | 72.96 | 5.07 | -6.63 | 4.11 | 0.42 | 0.0 | -4.55 | 10.91 | 0.0 | 0.0 | 2.96 | 0.0 | 2.42 | 0.2 | 0.0 | -20.0 | 6.93 | -1.56 | 23.97 | 10.09 | -1.08 | 15.71 | 1.46 | 28.07 | 105.63 | 8.39 | 2.57 | 33.17 | 0.01 | 0.83 | -29.03 |
| 21Q4 (9) | 5.9 | -8.24 | -33.18 | 2.6 | 0.0 | -0.38 | 0.5 | 212.5 | 0 | 0 | 0 | 0 | 5.84 | -1.52 | 23.99 | 0.12 | -42.86 | 185.71 | 4.68 | -6.21 | 23.48 | 21.56 | -11.09 | 1.3 | 5.91 | 10.06 | 91.26 | 2.62 | 4.38 | 73.51 | 5.43 | 7.74 | 23.97 | 0.42 | -2.33 | -4.55 | 10.91 | 0.0 | 0.0 | 2.96 | 0.0 | 2.42 | 0.2 | 0.0 | -20.0 | 7.04 | 2.18 | 20.75 | 10.2 | 1.49 | 13.84 | 1.14 | 75.38 | 200.0 | 8.18 | 8.49 | 31.72 | 0.01 | 15.22 | -24.16 |
| 21Q3 (8) | 6.43 | -17.98 | -25.23 | 2.6 | -0.38 | -0.38 | 0.16 | 0 | 0 | 0 | 0 | 0 | 5.93 | 13.82 | 30.91 | 0.21 | -80.91 | 320.0 | 4.99 | 18.25 | 27.3 | 24.25 | 10.2 | 7.75 | 5.37 | 18.28 | 66.77 | 2.51 | 62.99 | 74.31 | 5.04 | -0.59 | 19.43 | 0.43 | 0.0 | -2.27 | 10.91 | 0.0 | 0.0 | 2.96 | 0.0 | 2.42 | 0.2 | 0.0 | -20.0 | 6.89 | 3.3 | 14.64 | 10.05 | 2.24 | 9.96 | 0.65 | -7.14 | 3150.0 | 7.54 | 2.31 | 25.04 | 0.00 | -1.41 | -30.32 |
| 21Q2 (7) | 7.84 | -0.88 | -9.57 | 2.61 | 0.0 | 0.38 | 0 | 0 | 0 | 0 | 0 | 0 | 5.21 | 10.15 | 10.85 | 1.1 | 1122.22 | 340.0 | 4.22 | 3.18 | 5.5 | 22.00 | 0.43 | 0 | 4.54 | 33.53 | 35.12 | 1.54 | -3.14 | 2.67 | 5.07 | 4.11 | 31.69 | 0.43 | -2.27 | -2.27 | 10.91 | 0.0 | 0.0 | 2.96 | 2.42 | 2.42 | 0.2 | -20.0 | -20.0 | 6.67 | 19.32 | 11.91 | 9.83 | 12.73 | 8.02 | 0.7 | -1.41 | 975.0 | 7.37 | 16.98 | 25.34 | 0.00 | -38.04 | -37.96 |
| 21Q1 (6) | 7.91 | -10.42 | -10.11 | 2.61 | 0.0 | 4.4 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.73 | 0.42 | 22.22 | 0.09 | 164.29 | -86.76 | 4.09 | 7.92 | 17.87 | 21.91 | 2.94 | 0 | 3.4 | 10.03 | 6.92 | 1.59 | 5.3 | 8.9 | 4.87 | 11.19 | 85.17 | 0.44 | 0.0 | 2.33 | 10.91 | 0.0 | -1.36 | 2.89 | 0.0 | 6.25 | 0.25 | 0.0 | 0.0 | 5.59 | -4.12 | -5.57 | 8.72 | -2.68 | -1.91 | 0.71 | 86.84 | 1283.33 | 6.3 | 1.45 | 7.51 | 0.01 | 7.74 | 6.3 |
| 20Q4 (5) | 8.83 | 2.67 | 12.92 | 2.61 | 0.0 | -6.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.71 | 3.97 | 9.03 | -0.14 | -380.0 | -1300.0 | 3.79 | -3.32 | 1.61 | 21.28 | -5.43 | 0 | 3.09 | -4.04 | -4.33 | 1.51 | 4.86 | -52.22 | 4.38 | 3.79 | 146.07 | 0.44 | 0.0 | 0.0 | 10.91 | 0.0 | -1.36 | 2.89 | 0.0 | 6.25 | 0.25 | 0.0 | 0.0 | 5.83 | -3.0 | 4.67 | 8.96 | -1.97 | 4.8 | 0.38 | 1800.0 | 80.95 | 6.21 | 2.99 | 7.44 | 0.01 | 5.86 | -18.45 |
| 20Q3 (4) | 8.6 | -0.81 | 0.0 | 2.61 | 0.38 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.53 | -3.62 | 0.0 | 0.05 | -80.0 | 0.0 | 3.92 | -2.0 | 0.0 | 22.50 | 0 | 0.0 | 3.22 | -4.17 | 0.0 | 1.44 | -4.0 | 0.0 | 4.22 | 9.61 | 0.0 | 0.44 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 6.01 | 0.84 | 0.0 | 9.14 | 0.44 | 0.0 | 0.02 | 125.0 | 0.0 | 6.03 | 2.55 | 0.0 | 0.01 | -12.21 | 0.0 |
