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) | 10.06 | -24.36 | 0 | 0 | 2.17 | 20.56 | 0 | 0 | 23.55 | -27.85 | 2.61 | -66.02 | 6.19 | 2.65 | 26.28 | 42.28 | 9.21 | -3.86 | 2.58 | 3.61 | 1.63 | -69.3 | 0.5 | -15.25 | 15.94 | 0.0 | 2.91 | 36.62 | 0 | 0 | 11.03 | -13.08 | 13.94 | -5.87 | 2.92 | 33.94 | 13.95 | -6.19 | 0.00 | -14.01 |
| 2022 (9) | 13.3 | 74.31 | 0 | 0 | 1.8 | 847.37 | 0 | 0 | 32.64 | 1.18 | 7.68 | 89.16 | 6.03 | -30.13 | 18.47 | -30.94 | 9.58 | 18.42 | 2.49 | -13.24 | 5.31 | -27.16 | 0.59 | -13.24 | 15.94 | 0.0 | 2.13 | 29.88 | 0 | 0 | 12.69 | 63.95 | 14.81 | 57.89 | 2.18 | -67.12 | 14.87 | 3.48 | 0.00 | -2.39 |
| 2021 (8) | 7.63 | 62.34 | 0 | 0 | 0.19 | 0.0 | 0 | 0 | 32.26 | 24.51 | 4.06 | 150.62 | 8.63 | 16.94 | 26.75 | -6.08 | 8.09 | 20.21 | 2.87 | -47.05 | 7.29 | 27.0 | 0.68 | -16.05 | 15.94 | 0.0 | 1.64 | 10.81 | 0 | 0 | 7.74 | 150.49 | 9.38 | 76.65 | 6.63 | 461.86 | 14.37 | 236.53 | 0.00 | -21.6 |
| 2020 (7) | 4.7 | -22.82 | 0.5 | 0 | 0.19 | -42.42 | 0 | 0 | 25.91 | 12.75 | 1.62 | 33.88 | 7.38 | 8.37 | 28.48 | -3.88 | 6.73 | 28.93 | 5.42 | 3.24 | 5.74 | 64.47 | 0.81 | -15.62 | 15.94 | 0.0 | 1.48 | 8.82 | 0.75 | 53.06 | 3.09 | -9.12 | 5.31 | 1.34 | 1.18 | 0 | 4.27 | 61.13 | 0.00 | -6.37 |
| 2019 (6) | 6.09 | -8.97 | 0 | 0 | 0.33 | 83.33 | 0 | 0 | 22.98 | -14.64 | 1.21 | -53.46 | 6.81 | -3.27 | 29.63 | 13.32 | 5.22 | -5.78 | 5.25 | -5.23 | 3.49 | -13.18 | 0.96 | -8.57 | 15.94 | 0.0 | 1.36 | 23.64 | 0.49 | -40.96 | 3.4 | -23.08 | 5.24 | -17.35 | -0.75 | 0 | 2.65 | -32.57 | 0.00 | -8.48 |
| 2018 (5) | 6.69 | 59.29 | 0.15 | 0 | 0.18 | -65.38 | 0 | 0 | 26.92 | -17.4 | 2.6 | 54.76 | 7.04 | -36.23 | 26.15 | -22.8 | 5.54 | 15.9 | 5.54 | 17.62 | 4.02 | 3.88 | 1.05 | -12.5 | 15.94 | 0.0 | 1.1 | 18.28 | 0.83 | 18.57 | 4.42 | 27.38 | 6.34 | 24.31 | -0.49 | 0 | 3.93 | 48.86 | 0.00 | -5.11 |
| 2017 (4) | 4.2 | -50.35 | 0 | 0 | 0.52 | 2500.0 | 0 | 0 | 32.59 | 9.44 | 1.68 | -28.51 | 11.04 | 19.09 | 33.88 | 8.83 | 4.78 | 0.63 | 4.71 | 8.53 | 3.87 | -11.85 | 1.2 | 1614.29 | 15.94 | 0.0 | 0.93 | 34.78 | 0.7 | 34.62 | 3.47 | -15.78 | 5.1 | -4.49 | -0.83 | 0 | 2.64 | -22.81 | 0.00 | 61.86 |
| 2016 (3) | 8.46 | -0.7 | 0 | 0 | 0.02 | -98.02 | 0 | 0 | 29.78 | 6.59 | 2.35 | -11.65 | 9.27 | 4.86 | 31.13 | -1.61 | 4.75 | 4.4 | 4.34 | 6.11 | 4.39 | -6.79 | 0.07 | -30.0 | 15.94 | 0.0 | 0.69 | 60.47 | 0.52 | -13.33 | 4.12 | 6.74 | 5.34 | 9.43 | -0.7 | 0 | 3.42 | 2.4 | 0.00 | 0 |
| 2015 (2) | 8.52 | 28.51 | 0.06 | 0.0 | 1.01 | 4.12 | 0 | 0 | 27.94 | 2.42 | 2.66 | -7.96 | 8.84 | 4.25 | 31.64 | 1.78 | 4.55 | -6.19 | 4.09 | 24.7 | 4.71 | 0.0 | 0.1 | 233.33 | 15.94 | 0.0 | 0.43 | 207.14 | 0.6 | 25.0 | 3.86 | 19.5 | 4.88 | 26.75 | -0.52 | 0 | 3.34 | 27.0 | -0.00 | 0 |
| 2014 (1) | 6.63 | 6.59 | 0.06 | -57.14 | 0.97 | -73.13 | 0 | 0 | 27.28 | 9.82 | 2.89 | 109.42 | 8.48 | 26.95 | 31.09 | 15.59 | 4.85 | -4.15 | 3.28 | 96.41 | 4.71 | 65.26 | 0.03 | 200.0 | 15.94 | 1.21 | 0.14 | 0 | 0.48 | 0 | 3.23 | 65.64 | 3.85 | 97.44 | -0.6 | 0 | 2.63 | 78.91 | 0.00 | 65.98 |
| 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) | 6.0 | 3.81 | -45.21 | 0 | 0 | 0 | 2.17 | 0.0 | -1.81 | 0 | 0 | 0 | 6.17 | 19.11 | 4.75 | 0.29 | -32.56 | -69.47 | 6.74 | 10.31 | 1.81 | 30.28 | 8.92 | 12.52 | 9.28 | -4.92 | 5.45 | 2.62 | 2.34 | 2.75 | 0 | -100.0 | -100.0 | 0.38 | -9.52 | -28.3 | 15.94 | 0.0 | 0.0 | 3.17 | 0.0 | 8.93 | 0 | 0 | 0 | 10.28 | 2.8 | -5.86 | 13.46 | 2.2 | -2.68 | 0.56 | 21.74 | -17.65 | 10.84 | 3.63 | -6.55 | 0.00 | -1.05 | -11.32 |
| 24Q2 (19) | 5.78 | -41.62 | -59.15 | 0 | 0 | 0 | 2.17 | 0.0 | -3.98 | 0 | 0 | 0 | 5.18 | -0.77 | -10.84 | 0.43 | 10.26 | -38.57 | 6.11 | 6.82 | 1.83 | 27.80 | 9.88 | 25.88 | 9.76 | 2.85 | 14.42 | 2.56 | -1.92 | 2.81 | 0.55 | -49.54 | -85.22 | 0.42 | -8.7 | -25.0 | 15.94 | 0.0 | 0.0 | 3.17 | 8.93 | 8.93 | 0 | 0 | 0 | 10.0 | -12.43 | 0.3 | 13.17 | -8.09 | 2.25 | 0.46 | -81.89 | -65.93 | 10.46 | -25.07 | -7.6 | 0.00 | 10.96 | -11.03 |
| 24Q1 (18) | 9.9 | -1.59 | -29.29 | 0 | 0 | 0 | 2.17 | 0.0 | -5.65 | 0 | 0 | 0 | 5.22 | -8.26 | -15.26 | 0.39 | 333.33 | -55.17 | 5.72 | -7.59 | -6.84 | 25.30 | -3.75 | 25.83 | 9.49 | 3.04 | 6.75 | 2.61 | 1.16 | 2.76 | 1.09 | -33.13 | -74.47 | 0.46 | -8.0 | -19.3 | 15.94 | 0.0 | 0.0 | 2.91 | 0.0 | 36.62 | 0 | 0 | 0 | 11.42 | 3.54 | -15.78 | 14.33 | 2.8 | -8.61 | 2.54 | -13.01 | 80.14 | 13.96 | 0.07 | -6.75 | 0.00 | 0.0 | -13.8 |
| 23Q4 (17) | 10.06 | -8.13 | -24.36 | 0 | 0 | 0 | 2.17 | -1.81 | 20.56 | 0 | 0 | 0 | 5.69 | -3.4 | -15.58 | 0.09 | -90.53 | -90.0 | 6.19 | -6.5 | 2.65 | 26.28 | -2.33 | 42.28 | 9.21 | 4.66 | -3.86 | 2.58 | 1.18 | 3.61 | 1.63 | -48.74 | -69.3 | 0.5 | -5.66 | -15.25 | 15.94 | 0.0 | 0.0 | 2.91 | 0.0 | 36.62 | 0 | 0 | 0 | 11.03 | 1.01 | -13.08 | 13.94 | 0.8 | -5.87 | 2.92 | 329.41 | 33.94 | 13.95 | 20.26 | -6.19 | 0.00 | -19.23 | -14.01 |
| 23Q3 (16) | 10.95 | -22.61 | 14.18 | 0 | 0 | 0 | 2.21 | -2.21 | 75.4 | 0 | 0 | 0 | 5.89 | 1.38 | -30.38 | 0.95 | 35.71 | -65.33 | 6.62 | 10.33 | -28.66 | 26.91 | 21.86 | -2.22 | 8.8 | 3.17 | -8.43 | 2.55 | 2.41 | -12.07 | 3.18 | -14.52 | -50.23 | 0.53 | -5.36 | -11.67 | 15.94 | 0.0 | 0.0 | 2.91 | 0.0 | 36.62 | 0 | 0 | 0 | 10.92 | 9.53 | -6.19 | 13.83 | 7.38 | 0.44 | 0.68 | -49.63 | -71.55 | 11.6 | 2.47 | -17.32 | 0.00 | -0.73 | 4.28 |
| 23Q2 (15) | 14.15 | 1.07 | 32.37 | 0 | 0 | 0 | 2.26 | -1.74 | 209.59 | 0 | 0 | 0 | 5.81 | -5.68 | -36.71 | 0.7 | -19.54 | -70.83 | 6.0 | -2.28 | -36.17 | 22.08 | 9.84 | -19.73 | 8.53 | -4.05 | -2.07 | 2.49 | -1.97 | -11.39 | 3.72 | -12.88 | -46.7 | 0.56 | -1.75 | -9.68 | 15.94 | 0.0 | 0.0 | 2.91 | 36.62 | 36.62 | 0 | 0 | 0 | 9.97 | -26.47 | 11.9 | 12.88 | -17.86 | 16.67 | 1.35 | -4.26 | -49.06 | 11.32 | -24.38 | -2.08 | 0.00 | 7.5 | -1.41 |
| 23Q1 (14) | 14.0 | 5.26 | 51.52 | 0 | 0 | 0 | 2.3 | 27.78 | 1110.53 | 0 | 0 | 0 | 6.16 | -8.61 | -25.42 | 0.87 | -3.33 | -47.27 | 6.14 | 1.82 | -27.93 | 20.10 | 8.83 | -21.59 | 8.89 | -7.2 | 6.98 | 2.54 | 2.01 | -12.11 | 4.27 | -19.59 | -43.59 | 0.57 | -3.39 | -12.31 | 15.94 | 0.0 | 0.0 | 2.13 | 0.0 | 29.88 | 0 | 0 | 0 | 13.56 | 6.86 | 44.41 | 15.68 | 5.87 | 42.16 | 1.41 | -35.32 | -73.4 | 14.97 | 0.67 | 1.91 | 0.00 | -0.24 | -1.87 |
| 22Q4 (13) | 13.3 | 38.69 | 74.31 | 0 | 0 | 0 | 1.8 | 42.86 | 847.37 | 0 | 0 | 0 | 6.74 | -20.33 | -13.81 | 0.9 | -67.15 | -20.35 | 6.03 | -35.02 | -30.13 | 18.47 | -32.87 | -30.92 | 9.58 | -0.31 | 18.42 | 2.49 | -14.14 | -13.24 | 5.31 | -16.9 | -27.16 | 0.59 | -1.67 | -13.24 | 15.94 | 0.0 | 0.0 | 2.13 | 0.0 | 29.88 | 0 | 0 | 0 | 12.69 | 9.02 | 63.95 | 14.81 | 7.55 | 57.89 | 2.18 | -8.79 | -67.12 | 14.87 | 5.99 | 3.48 | 0.00 | -2.05 | -2.39 |
| 22Q3 (12) | 9.59 | -10.29 | 34.5 | 0 | 0 | -100.0 | 1.26 | 72.6 | 563.16 | 0 | 0 | 0 | 8.46 | -7.84 | -5.05 | 2.74 | 14.17 | 122.76 | 9.28 | -1.28 | 0.22 | 27.52 | 0.04 | -6.35 | 9.61 | 10.33 | 31.28 | 2.9 | 3.2 | 1.75 | 6.39 | -8.45 | -12.94 | 0.6 | -3.23 | -15.49 | 15.94 | 0.0 | 0.0 | 2.13 | 0.0 | 29.88 | 0 | 0 | 0 | 11.64 | 30.64 | 77.44 | 13.77 | 24.73 | 67.93 | 2.39 | -9.81 | -37.6 | 14.03 | 21.37 | 35.03 | 0.00 | -6.15 | -10.28 |
| 22Q2 (11) | 10.69 | 15.69 | 61.72 | 0 | 0 | -100.0 | 0.73 | 284.21 | 284.21 | 0 | 0 | 0 | 9.18 | 11.14 | 11.41 | 2.4 | 45.45 | 160.87 | 9.4 | 10.33 | 9.56 | 27.51 | 7.29 | -4.33 | 8.71 | 4.81 | 21.65 | 2.81 | -2.77 | 21.12 | 6.98 | -7.79 | 12.94 | 0.62 | -4.62 | -17.33 | 15.94 | 0.0 | 0.0 | 2.13 | 29.88 | 43.92 | 0 | 0 | -100.0 | 8.91 | -5.11 | 86.4 | 11.04 | 0.09 | 57.71 | 2.65 | -50.0 | -12.54 | 11.56 | -21.31 | 48.02 | 0.00 | 7.0 | -7.4 |
| 22Q1 (10) | 9.24 | 21.1 | 71.43 | 0 | 0 | -100.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 8.26 | 5.63 | 13.15 | 1.65 | 46.02 | 114.29 | 8.52 | -1.27 | 8.81 | 25.64 | -4.13 | -8.58 | 8.31 | 2.72 | 20.09 | 2.89 | 0.7 | 25.11 | 7.57 | 3.84 | 21.51 | 0.65 | -4.41 | -16.67 | 15.94 | 0.0 | 0.0 | 1.64 | 0.0 | 10.81 | 0 | 0 | -100.0 | 9.39 | 21.32 | 143.26 | 11.03 | 17.59 | 81.41 | 5.3 | -20.06 | 58.21 | 14.69 | 2.23 | 103.74 | 0.00 | -0.77 | -14.92 |
| 21Q4 (9) | 7.63 | 7.01 | 62.34 | 0 | -100.0 | -100.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 7.82 | -12.23 | 10.76 | 1.13 | -8.13 | 606.25 | 8.63 | -6.8 | 16.94 | 26.74 | -9.0 | -6.15 | 8.09 | 10.52 | 20.21 | 2.87 | 0.7 | -47.05 | 7.29 | -0.68 | 27.0 | 0.68 | -4.23 | -16.05 | 15.94 | 0.0 | 0.0 | 1.64 | 0.0 | 10.81 | 0 | 0 | -100.0 | 7.74 | 17.99 | 150.49 | 9.38 | 14.39 | 76.65 | 6.63 | 73.11 | 461.86 | 14.37 | 38.31 | 236.53 | 0.00 | -9.96 | -21.6 |
| 21Q3 (8) | 7.13 | 7.87 | 69.76 | 1.0 | 0.0 | 100.0 | 0.19 | 0.0 | -40.62 | 0 | 0 | 0 | 8.91 | 8.13 | 23.07 | 1.23 | 33.7 | 112.07 | 9.26 | 7.93 | 29.33 | 29.39 | 2.21 | 0.72 | 7.32 | 2.23 | 18.64 | 2.85 | 22.84 | -46.43 | 7.34 | 18.77 | 70.3 | 0.71 | -5.33 | -16.47 | 15.94 | 0.0 | 0.0 | 1.64 | 10.81 | 10.81 | 0 | -100.0 | -100.0 | 6.56 | 37.24 | 121.62 | 8.2 | 17.14 | 58.0 | 3.83 | 26.4 | 2227.78 | 10.39 | 33.03 | 273.74 | 0.00 | -3.13 | -17.05 |
| 21Q2 (7) | 6.61 | 22.63 | 18.25 | 1.0 | 0.0 | 0 | 0.19 | 0.0 | -40.62 | 0 | 0 | 0 | 8.24 | 12.88 | 30.38 | 0.92 | 19.48 | 84.0 | 8.58 | 9.58 | 42.76 | 28.75 | 2.53 | 0 | 7.16 | 3.47 | 20.34 | 2.32 | 0.43 | -55.38 | 6.18 | -0.8 | 112.37 | 0.75 | -3.85 | -15.73 | 15.94 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 4.78 | 23.83 | 100.84 | 7.0 | 15.13 | 51.84 | 3.03 | -9.55 | 406.06 | 7.81 | 8.32 | 461.87 | 0.00 | -1.69 | -18.35 |
| 21Q1 (6) | 5.39 | 14.68 | -5.6 | 1.0 | 100.0 | 0 | 0.19 | 0.0 | -42.42 | 0 | 0 | 0 | 7.3 | 3.4 | 38.26 | 0.77 | 381.25 | 102.63 | 7.83 | 6.1 | 23.7 | 28.04 | -1.58 | 0 | 6.92 | 2.82 | 24.01 | 2.31 | -57.38 | -55.92 | 6.23 | 8.54 | 111.19 | 0.78 | -3.7 | -16.13 | 15.94 | 0.0 | 0.0 | 1.48 | 0.0 | 8.82 | 0.75 | 0.0 | 53.06 | 3.86 | 24.92 | 2.39 | 6.08 | 14.5 | 8.19 | 3.35 | 183.9 | 310.69 | 7.21 | 68.85 | 230.73 | 0.00 | -8.56 | -15.75 |
| 20Q4 (5) | 4.7 | 11.9 | -22.82 | 0.5 | 0.0 | 0 | 0.19 | -40.62 | -42.42 | 0 | 0 | 0 | 7.06 | -2.49 | 23.86 | 0.16 | -72.41 | 328.57 | 7.38 | 3.07 | 8.37 | 28.49 | -2.34 | 0 | 6.73 | 9.08 | 28.93 | 5.42 | 1.88 | 3.24 | 5.74 | 33.18 | 64.47 | 0.81 | -4.71 | -15.62 | 15.94 | 0.0 | 0.0 | 1.48 | 0.0 | 8.82 | 0.75 | 0.0 | 53.06 | 3.09 | 4.39 | -9.12 | 5.31 | 2.31 | 1.34 | 1.18 | 755.56 | 257.33 | 4.27 | 53.6 | 61.13 | 0.00 | -4.75 | -6.37 |
| 20Q3 (4) | 4.2 | -24.87 | 0.0 | 0.5 | 0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.24 | 14.56 | 0.0 | 0.58 | 16.0 | 0.0 | 7.16 | 19.13 | 0.0 | 29.18 | 0 | 0.0 | 6.17 | 3.7 | 0.0 | 5.32 | 2.31 | 0.0 | 4.31 | 48.11 | 0.0 | 0.85 | -4.49 | 0.0 | 15.94 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 2.96 | 24.37 | 0.0 | 5.19 | 12.58 | 0.0 | -0.18 | 81.82 | 0.0 | 2.78 | 100.0 | 0.0 | 0.00 | -4.65 | 0.0 |
