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) | 14.92 | 13.72 | 6.46 | -7.45 | 9.67 | 269.08 | 0 | 0 | 50.69 | -2.44 | 2.01 | 95.15 | 21.33 | 12.26 | 42.08 | 15.08 | 11.52 | -13.19 | 1.91 | -9.91 | 0.07 | -99.28 | 0.24 | 20.0 | 22.2 | 0.0 | 0.33 | 50.0 | 1.23 | 6.96 | 2.04 | 82.14 | 3.59 | 44.18 | -2.13 | 0 | -0.09 | 0 | 0.04 | 3.88 |
| 2022 (9) | 13.12 | 14.19 | 6.98 | -13.93 | 2.62 | 948.0 | 0 | 0 | 51.96 | -13.23 | 1.03 | -72.61 | 19.0 | -22.73 | 36.57 | -10.96 | 13.27 | -14.33 | 2.12 | -6.61 | 9.77 | -19.92 | 0.2 | 33.33 | 22.2 | 0.0 | 0.22 | 0 | 1.15 | 0 | 1.12 | -49.78 | 2.49 | 11.66 | -1.8 | 0 | -0.68 | 0 | 0.04 | 1.23 |
| 2021 (8) | 11.49 | 10.59 | 8.11 | 111.2 | 0.25 | -95.78 | 0 | 0 | 59.88 | 42.67 | 3.76 | 0 | 24.59 | 61.03 | 41.07 | 12.87 | 15.49 | 107.36 | 2.27 | -8.1 | 12.2 | 39.59 | 0.15 | 87.5 | 22.2 | 9.9 | 0 | 0 | 0 | 0 | 2.23 | 0 | 2.23 | 0 | -2.18 | 0 | 0.05 | 0 | 0.04 | 112.16 |
| 2020 (7) | 10.39 | 16.87 | 3.84 | -20.0 | 5.93 | -48.79 | 0 | 0 | 41.97 | 14.52 | -1.48 | 0 | 15.27 | 5.75 | 36.38 | -7.66 | 7.47 | 11.66 | 2.47 | -5.36 | 8.74 | 0 | 0.08 | -11.11 | 20.2 | 0.0 | 0 | 0 | 0 | 0 | -1.54 | 0 | -1.54 | 0 | -1.77 | 0 | -3.31 | 0 | 0.02 | -14.04 |
| 2019 (6) | 8.89 | -19.03 | 4.8 | -7.69 | 11.58 | 7.22 | 0 | 0 | 36.65 | -8.1 | -1.78 | 0 | 14.44 | -9.52 | 39.40 | -1.55 | 6.69 | 2.14 | 2.61 | -2.61 | 0 | 0 | 0.09 | 200.0 | 20.2 | 0.0 | 0 | 0 | 0 | 0 | -2.84 | 0 | -2.84 | 0 | -2.02 | 0 | -4.86 | 0 | 0.02 | -27.64 |
| 2018 (5) | 10.98 | -18.61 | 5.2 | 116.67 | 10.8 | 50.0 | 0 | 0 | 39.88 | -3.56 | -1.09 | 0 | 15.96 | -6.56 | 40.02 | -3.11 | 6.55 | 11.77 | 2.68 | -7.59 | 0 | 0 | 0.03 | 50.0 | 20.2 | -1.61 | 0 | 0 | 0 | 0 | -1.05 | 0 | -1.05 | 0 | -1.41 | 0 | -2.46 | 0 | 0.03 | 36.47 |
| 2017 (4) | 13.49 | 8.27 | 2.4 | 9.09 | 7.2 | 0 | 0 | 0 | 41.35 | -14.88 | -1.67 | 0 | 17.08 | -16.89 | 41.31 | -2.35 | 5.86 | 21.83 | 2.9 | 866.67 | 10.8 | -38.18 | 0.02 | -60.0 | 20.53 | 0.0 | 3.58 | 0.0 | 0.75 | 0.0 | -4.76 | 0 | -0.44 | 0 | -1.1 | 0 | -5.86 | 0 | 0.02 | 144.2 |
| 2016 (3) | 12.46 | -4.59 | 2.2 | -57.61 | 0 | 0 | 0 | 0 | 48.58 | -23.39 | -1.03 | 0 | 20.55 | -15.19 | 42.30 | 10.7 | 4.81 | 15.35 | 0.3 | -16.67 | 17.47 | 70.77 | 0.05 | 0.0 | 20.53 | 0.0 | 3.58 | 0.0 | 0.75 | 0.0 | -3.09 | 0 | 1.24 | -44.39 | -0.66 | 0 | -3.75 | 0 | 0.01 | -9.83 |
| 2015 (2) | 13.06 | -2.32 | 5.19 | 107.6 | 7.2 | 50.0 | 0 | 0 | 63.41 | -10.45 | -2.82 | 0 | 24.23 | -14.59 | 38.21 | -4.63 | 4.17 | -28.96 | 0.36 | -10.0 | 10.23 | -40.49 | 0.05 | -16.67 | 20.53 | 0.2 | 3.58 | 6.23 | 0.75 | -6.25 | -2.09 | 0 | 2.23 | -66.72 | 0.74 | -28.16 | -1.35 | 0 | 0.01 | 41.25 |
| 2014 (1) | 13.37 | 4.29 | 2.5 | -57.98 | 4.8 | 118.18 | 0 | 0 | 70.81 | 6.0 | 2.09 | -3.24 | 28.37 | 4.69 | 40.06 | -1.24 | 5.87 | 12.88 | 0.4 | 3900.0 | 17.19 | -4.5 | 0.06 | 20.0 | 20.49 | 0.69 | 3.37 | 6.31 | 0.8 | -23.81 | 2.53 | 26.5 | 6.7 | 7.72 | 1.03 | 0 | 3.56 | 83.51 | 0.01 | 19.4 |
| 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) | 13.84 | -54.87 | -3.82 | 5.71 | -19.58 | -16.89 | 0.16 | -97.83 | -96.71 | 0 | 0 | 0 | 14.62 | 9.27 | 11.6 | -0.14 | -146.67 | -134.15 | 22.99 | 4.64 | 11.82 | 42.46 | 1.71 | -1.27 | 13.1 | 8.18 | 5.39 | 1.92 | -1.03 | -3.52 | 6.47 | 679.52 | -11.13 | 0.24 | 9.09 | -4.0 | 23.4 | 0.0 | 5.41 | 0.52 | 0.0 | 57.58 | 1.56 | 0.0 | 26.83 | 0.16 | -46.67 | -89.47 | 2.24 | -5.88 | -27.04 | -1.29 | 19.38 | 25.43 | -1.13 | 13.08 | -438.1 | 0.03 | 3.09 | -15.74 |
| 24Q2 (19) | 30.67 | 70.96 | 79.15 | 7.1 | 4.57 | 6.13 | 7.36 | -24.36 | 51.13 | 0 | 0 | 0 | 13.38 | 14.07 | 10.67 | 0.3 | 528.57 | -65.12 | 21.97 | 9.36 | 18.76 | 41.74 | 6.68 | 6.98 | 12.11 | 7.36 | 4.76 | 1.94 | 14.12 | -1.52 | 0.83 | 27.69 | -88.63 | 0.22 | -8.33 | -4.35 | 23.4 | 5.41 | 5.41 | 0.52 | 57.58 | 57.58 | 1.56 | 26.83 | 26.83 | 0.3 | -84.77 | -72.97 | 2.38 | -32.58 | -10.53 | -1.6 | 9.09 | 30.13 | -1.3 | -719.05 | -10.17 | 0.03 | -24.06 | -20.63 |
| 24Q1 (18) | 17.94 | 20.24 | 32.01 | 6.79 | 5.11 | 4.3 | 9.73 | 0.62 | 293.93 | 0 | 0 | 0 | 11.73 | -18.65 | 5.87 | -0.07 | -112.5 | -138.89 | 20.09 | -5.81 | 11.61 | 39.13 | -7.01 | 7.98 | 11.28 | -2.08 | -10.55 | 1.7 | -10.99 | -18.66 | 0.65 | 828.57 | -93.31 | 0.24 | 0.0 | 0.0 | 22.2 | 0.0 | 0.0 | 0.33 | 0.0 | 50.0 | 1.23 | 0.0 | 6.96 | 1.97 | -3.43 | 51.54 | 3.53 | -1.67 | 31.72 | -1.76 | 17.37 | -2.92 | 0.21 | 333.33 | 151.22 | 0.04 | -1.78 | 2.58 |
| 23Q4 (17) | 14.92 | 3.68 | 13.72 | 6.46 | -5.97 | -7.45 | 9.67 | 98.56 | 269.08 | 0 | 0 | 0 | 14.42 | 10.08 | 24.96 | 0.56 | 36.59 | 1033.33 | 21.33 | 3.75 | 12.26 | 42.08 | -2.15 | 15.08 | 11.52 | -7.32 | -13.19 | 1.91 | -4.02 | -9.91 | 0.07 | -99.04 | -99.28 | 0.24 | -4.0 | 20.0 | 22.2 | 0.0 | 0.0 | 0.33 | 0.0 | 50.0 | 1.23 | 0.0 | 6.96 | 2.04 | 34.21 | 82.14 | 3.59 | 16.94 | 44.18 | -2.13 | -23.12 | -18.33 | -0.09 | 57.14 | 86.76 | 0.04 | 9.59 | 3.88 |
| 23Q3 (16) | 14.39 | -15.95 | 13.4 | 6.87 | 2.69 | -28.59 | 4.87 | 0.0 | 1375.76 | 0 | 0 | 0 | 13.1 | 8.35 | 3.15 | 0.41 | -52.33 | 10.81 | 20.56 | 11.14 | -5.69 | 43.00 | 10.21 | 9.64 | 12.43 | 7.53 | -12.28 | 1.99 | 1.02 | -9.55 | 7.28 | -0.27 | -39.98 | 0.25 | 8.7 | 66.67 | 22.2 | 0.0 | 0.0 | 0.33 | 0.0 | 50.0 | 1.23 | 0.0 | 6.96 | 1.52 | 36.94 | 24.59 | 3.07 | 15.41 | 18.53 | -1.73 | 24.45 | -10.19 | -0.21 | 82.2 | 40.0 | 0.04 | -2.9 | -6.15 |
| 23Q2 (15) | 17.12 | 25.97 | 13.08 | 6.69 | 2.76 | -39.46 | 4.87 | 97.17 | 1291.43 | 0 | 0 | 0 | 12.09 | 9.12 | -15.75 | 0.86 | 377.78 | 100.0 | 18.5 | 2.78 | -20.29 | 39.02 | 7.68 | -0.37 | 11.56 | -8.33 | -25.85 | 1.97 | -5.74 | -11.66 | 7.3 | -24.9 | -40.11 | 0.23 | -4.17 | 53.33 | 22.2 | 0.0 | 0.0 | 0.33 | 50.0 | 50.0 | 1.23 | 6.96 | 6.96 | 1.11 | -14.62 | 30.59 | 2.66 | -0.75 | 19.82 | -2.29 | -33.92 | -30.86 | -1.18 | -187.8 | -31.11 | 0.04 | -1.85 | -5.08 |
| 23Q1 (14) | 13.59 | 3.58 | 17.16 | 6.51 | -6.73 | -37.04 | 2.47 | -5.73 | 605.71 | 0 | 0 | 0 | 11.08 | -3.99 | -17.13 | 0.18 | 400.0 | -37.93 | 18.0 | -5.26 | -26.74 | 36.24 | -0.9 | -11.33 | 12.61 | -4.97 | -19.58 | 2.09 | -1.42 | -9.52 | 9.72 | -0.51 | -20.85 | 0.24 | 20.0 | 71.43 | 22.2 | 0.0 | 0.0 | 0.22 | 0.0 | 0 | 1.15 | 0.0 | 0 | 1.3 | 16.07 | -49.42 | 2.68 | 7.63 | 4.28 | -1.71 | 5.0 | -14.0 | -0.41 | 39.71 | -138.32 | 0.04 | -0.54 | -2.68 |
| 22Q4 (13) | 13.12 | 3.39 | 14.19 | 6.98 | -27.44 | -13.93 | 2.62 | 693.94 | 948.0 | 0 | 0 | 0 | 11.54 | -9.13 | -23.88 | -0.06 | -116.22 | -133.33 | 19.0 | -12.84 | -22.73 | 36.57 | -6.77 | -10.96 | 13.27 | -6.35 | -14.33 | 2.12 | -3.64 | -6.61 | 9.77 | -19.46 | -19.92 | 0.2 | 33.33 | 33.33 | 22.2 | 0.0 | 0.0 | 0.22 | 0.0 | 0 | 1.15 | 0.0 | 0 | 1.12 | -8.2 | -49.78 | 2.49 | -3.86 | 11.66 | -1.8 | -14.65 | 17.43 | -0.68 | -94.29 | -1460.0 | 0.04 | -0.99 | 1.23 |
| 22Q3 (12) | 12.69 | -16.18 | 50.89 | 9.62 | -12.94 | 58.48 | 0.33 | -5.71 | -95.48 | 0 | 0 | 0 | 12.7 | -11.5 | -22.47 | 0.37 | -13.95 | -74.13 | 21.8 | -6.07 | -7.31 | 39.22 | 0.14 | -5.26 | 14.17 | -9.11 | 24.08 | 2.2 | -1.35 | -4.35 | 12.13 | -0.49 | 4565.38 | 0.15 | 0.0 | 150.0 | 22.2 | 0.0 | 0.0 | 0.22 | 0.0 | 0 | 1.15 | 0.0 | 0 | 1.22 | 43.53 | -39.9 | 2.59 | 16.67 | 27.59 | -1.57 | 10.29 | 32.62 | -0.35 | 61.11 | -16.67 | 0.04 | -1.78 | 136.62 |
| 22Q2 (11) | 15.14 | 30.52 | 75.43 | 11.05 | 6.87 | 108.88 | 0.35 | 0.0 | -97.0 | 0 | 0 | 0 | 14.35 | 7.33 | -5.65 | 0.43 | 48.28 | -67.67 | 23.21 | -5.54 | 26.69 | 39.17 | -4.16 | 10.68 | 15.59 | -0.57 | 63.25 | 2.23 | -3.46 | -4.7 | 12.19 | -0.73 | 3593.94 | 0.15 | 7.14 | 114.29 | 22.2 | 0.0 | 9.9 | 0.22 | 0 | 0 | 1.15 | 0 | 0 | 0.85 | -66.93 | 41.67 | 2.22 | -13.62 | 270.0 | -1.75 | -16.67 | 13.79 | -0.9 | -184.11 | 37.06 | 0.04 | 0.62 | 106.69 |
| 22Q1 (10) | 11.6 | 0.96 | 50.65 | 10.34 | 27.5 | 102.35 | 0.35 | 40.0 | -96.98 | 0 | 0 | 0 | 13.37 | -11.81 | 1.83 | 0.29 | 61.11 | -64.2 | 24.57 | -0.08 | 45.3 | 40.87 | -0.48 | 13.28 | 15.68 | 1.23 | 70.62 | 2.31 | 1.76 | -4.15 | 12.28 | 0.66 | 2755.81 | 0.14 | -6.67 | 100.0 | 22.2 | 0.0 | 9.9 | 0 | 0 | 0 | 0 | 0 | 0 | 2.57 | 15.25 | 452.05 | 2.57 | 15.25 | 452.05 | -1.5 | 31.19 | 20.63 | 1.07 | 2040.0 | 140.84 | 0.04 | 3.46 | 113.56 |
| 21Q4 (9) | 11.49 | 36.62 | 10.59 | 8.11 | 33.61 | 111.2 | 0.25 | -96.58 | -95.78 | 0 | 0 | 0 | 15.16 | -7.45 | 25.39 | 0.18 | -87.41 | 125.0 | 24.59 | 4.55 | 61.03 | 41.07 | -0.81 | 12.9 | 15.49 | 35.64 | 107.36 | 2.27 | -1.3 | -8.1 | 12.2 | 4592.31 | 39.59 | 0.15 | 150.0 | 87.5 | 22.2 | 0.0 | 9.9 | 0 | 0 | 0 | 0 | 0 | 0 | 2.23 | 9.85 | 244.81 | 2.23 | 9.85 | 244.81 | -2.18 | 6.44 | -23.16 | 0.05 | 116.67 | 101.51 | 0.04 | 131.42 | 112.16 |
| 21Q3 (8) | 8.41 | -2.55 | 19.63 | 6.07 | 14.74 | 117.56 | 7.3 | -37.5 | 21.06 | 0 | 0 | 0 | 16.38 | 7.69 | 44.44 | 1.43 | 7.52 | 1688.89 | 23.52 | 28.38 | 36.59 | 41.40 | 16.99 | -5.34 | 11.42 | 19.58 | 59.05 | 2.3 | -1.71 | -6.5 | 0.26 | -21.21 | -97.06 | 0.06 | -14.29 | -33.33 | 22.2 | 9.9 | 9.9 | 0 | 0 | 0 | 0 | 0 | 0 | 2.03 | 238.33 | 363.64 | 2.03 | 238.33 | 363.64 | -2.33 | -14.78 | -6.88 | -0.3 | 79.02 | 89.83 | 0.02 | -14.21 | -12.29 |
| 21Q2 (7) | 8.63 | 12.08 | 13.25 | 5.29 | 3.52 | 140.45 | 11.68 | 0.69 | 286.75 | 0 | 0 | 0 | 15.21 | 15.84 | 47.53 | 1.33 | 64.2 | 1377.78 | 18.32 | 8.34 | 20.21 | 35.39 | -1.92 | 0 | 9.55 | 3.92 | 38.01 | 2.34 | -2.9 | -4.49 | 0.33 | -23.26 | -97.22 | 0.07 | 0.0 | -30.0 | 20.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.6 | 182.19 | 188.24 | 0.6 | 182.19 | 188.24 | -2.03 | -7.41 | 16.8 | -1.43 | 45.42 | 54.17 | 0.02 | 3.96 | -0.02 |
| 21Q1 (6) | 7.7 | -25.89 | -19.03 | 5.11 | 33.07 | 112.92 | 11.6 | 95.62 | -20.44 | 0 | 0 | 0 | 13.13 | 8.6 | 59.34 | 0.81 | 212.5 | 206.58 | 16.91 | 10.74 | 26.1 | 36.08 | -0.81 | 0 | 9.19 | 23.03 | 42.26 | 2.41 | -2.43 | -5.12 | 0.43 | -95.08 | 0 | 0.07 | -12.5 | -12.5 | 20.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.73 | 52.6 | 79.72 | -0.73 | 52.6 | 79.72 | -1.89 | -6.78 | 14.09 | -2.62 | 20.85 | 54.83 | 0.02 | 2.78 | -10.58 |
| 20Q4 (5) | 10.39 | 47.8 | 16.87 | 3.84 | 37.63 | -20.0 | 5.93 | -1.66 | -48.79 | 0 | 0 | 0 | 12.09 | 6.61 | 27.53 | -0.72 | -700.0 | 8.86 | 15.27 | -11.32 | 5.75 | 36.37 | -16.84 | 0 | 7.47 | 4.04 | 11.66 | 2.47 | 0.41 | -5.36 | 8.74 | -1.02 | 0 | 0.08 | -11.11 | -11.11 | 20.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.54 | -100.0 | 45.77 | -1.54 | -100.0 | 45.77 | -1.77 | 18.81 | 12.38 | -3.31 | -12.2 | 31.89 | 0.02 | -4.32 | -14.04 |
| 20Q3 (4) | 7.03 | -7.74 | 0.0 | 2.79 | 26.82 | 0.0 | 6.03 | 99.67 | 0.0 | 0 | 0 | 0.0 | 11.34 | 9.99 | 0.0 | -0.09 | -200.0 | 0.0 | 17.22 | 12.99 | 0.0 | 43.74 | 0 | 0.0 | 7.18 | 3.76 | 0.0 | 2.46 | 0.41 | 0.0 | 8.83 | -25.55 | 0.0 | 0.09 | -10.0 | 0.0 | 20.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.77 | -13.24 | 0.0 | -0.77 | -13.24 | 0.0 | -2.18 | 10.66 | 0.0 | -2.95 | 5.45 | 0.0 | 0.02 | -2.21 | 0.0 |
