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) | 9.44 | -39.37 | 23.34 | 45.97 | 0.12 | 0.0 | 0 | 0 | 2.23 | 9.85 | -2.46 | 0 | 0.17 | -10.53 | 7.62 | -18.55 | 45.79 | 50.28 | 21.78 | -2.46 | 11.49 | -0.95 | 0.01 | 0.0 | 22.46 | 0.0 | 5.39 | 0.0 | 0.69 | -68.64 | 6.56 | -12.65 | 12.64 | -16.24 | -0.38 | 0 | 6.18 | -9.38 | 0.08 | 6.17 |
| 2022 (9) | 15.57 | -28.81 | 15.99 | 4.99 | 0.12 | 9.09 | 0 | 0 | 2.03 | -74.4 | -1.51 | 0 | 0.19 | -61.22 | 9.36 | 51.47 | 30.47 | 39.26 | 22.33 | 7.2 | 11.6 | 9.85 | 0.01 | 0.0 | 22.46 | 0.0 | 5.39 | 0.94 | 2.2 | 13.99 | 7.51 | -19.51 | 15.09 | -9.1 | -0.69 | 0 | 6.82 | -4.35 | 0.08 | 17.6 |
| 2021 (8) | 21.87 | -5.2 | 15.23 | 7.33 | 0.11 | 0.0 | 0 | 0 | 7.93 | -40.73 | 0.44 | -81.03 | 0.49 | -37.18 | 6.18 | 5.99 | 21.88 | -7.13 | 20.83 | -4.49 | 10.56 | -3.83 | 0.01 | 0.0 | 22.46 | 0.0 | 5.34 | 4.5 | 1.93 | 73.87 | 9.33 | -23.4 | 16.6 | -9.78 | -2.2 | 0 | 7.13 | -30.44 | 0.07 | 5.13 |
| 2020 (7) | 23.07 | -8.67 | 14.19 | -21.21 | 0.11 | 0 | 0 | 0 | 13.38 | -22.7 | 2.32 | -47.27 | 0.78 | -48.0 | 5.83 | -32.73 | 23.56 | -15.22 | 21.81 | -6.48 | 10.98 | -18.49 | 0.01 | 0 | 22.46 | 10.04 | 5.11 | 9.42 | 1.11 | 27.59 | 12.18 | 1.75 | 18.4 | 5.08 | -1.93 | 0 | 10.25 | -5.62 | 0.06 | -7.47 |
| 2019 (6) | 25.26 | 19.09 | 18.01 | -29.54 | 0 | 0 | 0 | 0 | 17.31 | -56.19 | 4.4 | -55.38 | 1.5 | -66.14 | 8.67 | -22.71 | 27.79 | -44.98 | 23.32 | 1263.74 | 13.47 | 0 | 0 | 0 | 20.41 | 17.98 | 4.67 | 26.9 | 0.87 | -18.69 | 11.97 | 10.42 | 17.51 | 12.32 | -1.11 | 0 | 10.86 | 8.93 | 0.07 | 50.4 |
| 2018 (5) | 21.21 | 56.3 | 25.56 | -12.32 | 0 | 0 | 0 | 0 | 39.51 | 247.49 | 9.86 | 3186.67 | 4.43 | 467.95 | 11.21 | 63.44 | 50.51 | -5.32 | 1.71 | 0.0 | 0 | 0 | 0 | 0 | 17.3 | 13.97 | 3.68 | 0.82 | 1.07 | 345.83 | 10.84 | 185.26 | 15.59 | 102.73 | -0.87 | 0 | 9.97 | 265.2 | 0.05 | -33.5 |
| 2017 (4) | 13.57 | 8.47 | 29.15 | 22.32 | 0 | 0 | 0 | 0 | 11.37 | 92.71 | 0.3 | 0 | 0.78 | 21.88 | 6.86 | -36.76 | 53.35 | 3.69 | 1.71 | -1.72 | 0 | 0 | 0 | 0 | 15.18 | 0.0 | 3.65 | 0.0 | 0.24 | 50.0 | 3.8 | -29.63 | 7.69 | -16.59 | -1.07 | 0 | 2.73 | -47.09 | 0.07 | 1.0 |
| 2016 (3) | 12.51 | -39.59 | 23.83 | -10.82 | 0 | 0 | 0 | 0 | 5.9 | -84.81 | -0.56 | 0 | 0.64 | -25.58 | 10.85 | 389.78 | 51.45 | 4.4 | 1.74 | -1.69 | 0 | 0 | 0 | 0 | 15.18 | 0.0 | 3.65 | 19.67 | 0.16 | -78.95 | 5.4 | -35.41 | 9.22 | -24.18 | -0.24 | 0 | 5.16 | -37.07 | 0.07 | -27.5 |
| 2015 (2) | 20.71 | 48.67 | 26.72 | 9.6 | 0 | 0 | 0 | 0 | 38.83 | 10394.59 | 6.07 | 0 | 0.86 | 2050.0 | 2.21 | -79.51 | 49.28 | 13.42 | 1.77 | -1.67 | 0 | 0 | 0 | 0 | 15.18 | 0.0 | 3.05 | 0.0 | 0.76 | 0.0 | 8.36 | 102.42 | 12.16 | 53.15 | -0.16 | 0 | 8.2 | 125.27 | 0.10 | 39.38 |
| 2014 (1) | 13.93 | 12.7 | 24.38 | 251.3 | 0 | 0 | 0 | 0 | 0.37 | -89.66 | -2.03 | 0 | 0.04 | 100.0 | 10.81 | 1835.14 | 43.45 | 64.33 | 1.8 | -1.64 | 0 | 0 | 0.01 | -50.0 | 15.18 | 0.0 | 3.05 | 15.09 | 0.76 | 58.33 | 4.13 | -54.71 | 7.94 | -35.18 | -0.49 | 0 | 3.64 | -56.46 | 0.07 | -7.24 |
| 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) | 10.88 | 15.62 | -10.16 | 25.86 | 2.05 | 10.18 | 0.12 | -7.69 | -7.69 | 0 | 0 | 0 | 7.12 | 21.71 | 1127.59 | 0.89 | 41.27 | 271.15 | 0.44 | 91.3 | 29.41 | 3.11 | 2.82 | -79.96 | 45.8 | -5.72 | 8.81 | 22.03 | -2.74 | -4.01 | 11.75 | -2.73 | -2.89 | 0.02 | 0.0 | 100.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.0 | 0.38 | 0.0 | -44.93 | 8.24 | 12.11 | 12.57 | 14.0 | 6.79 | 4.48 | 0.13 | -84.34 | -73.47 | 8.37 | 2.32 | 7.17 | 0.08 | -1.6 | -2.91 |
| 24Q2 (19) | 9.41 | -2.18 | -29.3 | 25.34 | -8.95 | 16.56 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 5.85 | 891.53 | 963.64 | 0.63 | 210.53 | 198.44 | 0.23 | 9.52 | -30.3 | 3.03 | -66.85 | -80.47 | 48.58 | -0.39 | 26.18 | 22.65 | 0.85 | 1.34 | 12.08 | 1.17 | 3.16 | 0.02 | 0.0 | 100.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.0 | 0.38 | -44.93 | -44.93 | 7.35 | 22.7 | -6.25 | 13.11 | 8.62 | -5.82 | 0.83 | 23.88 | 536.84 | 8.18 | 22.82 | 6.93 | 0.08 | -1.24 | 1.93 |
| 24Q1 (18) | 9.62 | 1.91 | -32.35 | 27.83 | 19.24 | 50.51 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.59 | 1.72 | 9.26 | -0.57 | 25.0 | -5.56 | 0.21 | 23.53 | -25.0 | 9.13 | 20.84 | -32.17 | 48.77 | 6.51 | 41.04 | 22.46 | 3.12 | 1.95 | 11.94 | 3.92 | 4.01 | 0.02 | 100.0 | 100.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.0 | 0.69 | 0.0 | -68.64 | 5.99 | -8.69 | -14.06 | 12.07 | -4.51 | -17.1 | 0.67 | 276.32 | 189.33 | 6.66 | 7.77 | 7.07 | 0.09 | 0.38 | 5.44 |
| 23Q4 (17) | 9.44 | -22.05 | -39.37 | 23.34 | -0.55 | 45.97 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0 | 0.58 | 0.0 | 11.54 | -0.76 | -46.15 | -46.15 | 0.17 | -50.0 | -10.53 | 7.56 | -51.33 | -19.27 | 45.79 | 8.79 | 50.28 | 21.78 | -5.1 | -2.46 | 11.49 | -5.04 | -0.95 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.0 | 0.69 | 0.0 | -68.64 | 6.56 | -10.38 | -12.65 | 12.64 | -5.67 | -16.24 | -0.38 | -177.55 | 44.93 | 6.18 | -20.87 | -9.38 | 0.08 | -0.46 | 6.17 |
| 23Q3 (16) | 12.11 | -9.02 | -23.11 | 23.47 | 7.96 | 61.42 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 0.58 | 5.45 | 11.54 | -0.52 | 18.75 | -79.31 | 0.34 | 3.03 | 25.93 | 15.53 | 0.21 | 47.78 | 42.09 | 9.32 | 47.17 | 22.95 | 2.68 | -0.78 | 12.1 | 3.33 | 0.58 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.0 | 0.69 | 0.0 | -68.64 | 7.32 | -6.63 | -8.84 | 13.4 | -3.74 | -14.16 | 0.49 | 357.89 | 800.0 | 7.81 | 2.09 | -1.88 | 0.09 | 3.3 | 13.91 |
| 23Q2 (15) | 13.31 | -6.4 | -22.48 | 21.74 | 17.58 | 64.32 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 0.55 | 1.85 | 10.0 | -0.64 | -18.52 | -48.84 | 0.33 | 17.86 | 32.0 | 15.49 | 15.09 | 105.13 | 38.5 | 11.34 | 51.57 | 22.35 | 1.45 | 1.92 | 11.71 | 2.0 | 3.72 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.0 | 0.69 | -68.64 | -68.64 | 7.84 | 12.48 | -5.77 | 13.92 | -4.4 | -12.51 | -0.19 | 74.67 | 82.88 | 7.65 | 22.99 | 6.1 | 0.08 | 2.16 | 14.88 |
| 23Q1 (14) | 14.22 | -8.67 | -29.6 | 18.49 | 15.63 | 27.43 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.54 | 3.85 | 10.2 | -0.54 | -3.85 | -107.69 | 0.28 | 47.37 | 21.74 | 13.46 | 43.83 | 172.74 | 34.58 | 13.49 | 50.68 | 22.03 | -1.34 | 3.28 | 11.48 | -1.03 | 5.32 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.94 | 2.2 | 0.0 | 13.99 | 6.97 | -7.19 | -23.15 | 14.56 | -3.51 | -10.89 | -0.75 | -8.7 | 52.83 | 6.22 | -8.8 | -16.84 | 0.08 | 1.07 | 15.59 |
| 22Q4 (13) | 15.57 | -1.14 | -28.81 | 15.99 | 9.97 | 4.99 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.52 | 0.0 | -50.94 | -0.52 | -79.31 | -188.89 | 0.19 | -29.63 | -61.22 | 9.36 | -10.91 | 51.47 | 30.47 | 6.54 | 39.26 | 22.33 | -3.46 | 7.2 | 11.6 | -3.57 | 9.85 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.94 | 2.2 | 0.0 | 13.99 | 7.51 | -6.48 | -19.51 | 15.09 | -3.33 | -9.1 | -0.69 | -885.71 | 68.64 | 6.82 | -14.32 | -4.35 | 0.08 | 6.79 | 17.6 |
| 22Q3 (12) | 15.75 | -8.27 | -30.59 | 14.54 | 9.9 | -7.74 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 0.52 | 4.0 | -58.73 | -0.29 | 32.56 | -141.67 | 0.27 | 8.0 | 8.0 | 10.51 | 39.1 | 484.96 | 28.6 | 12.6 | 32.65 | 23.13 | 5.47 | 9.88 | 12.03 | 6.55 | 12.96 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.0 | 0.94 | 2.2 | 0.0 | 13.99 | 8.03 | -3.49 | -15.56 | 15.61 | -1.89 | -6.97 | -0.07 | 93.69 | 96.82 | 7.96 | 10.4 | 8.89 | 0.07 | 4.19 | 9.89 |
| 22Q2 (11) | 17.17 | -15.0 | -27.12 | 13.23 | -8.82 | 1.46 | 0.12 | 9.09 | 9.09 | 0 | 0 | 0 | 0.5 | 2.04 | -72.97 | -0.43 | -65.38 | -407.14 | 0.25 | 8.7 | -7.41 | 7.55 | 53.03 | 314.57 | 25.4 | 10.68 | 20.09 | 21.93 | 2.81 | 3.54 | 11.29 | 3.58 | 5.71 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.39 | 0.94 | 5.48 | 2.2 | 13.99 | 98.2 | 8.32 | -8.27 | -35.6 | 15.91 | -2.63 | -16.88 | -1.11 | 30.19 | 47.64 | 7.21 | -3.61 | -33.24 | 0.07 | 2.79 | 15.15 |
| 22Q1 (10) | 20.2 | -7.64 | -16.32 | 14.51 | -4.73 | 6.93 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.49 | -53.77 | -86.97 | -0.26 | -44.44 | -143.33 | 0.23 | -53.06 | -30.3 | 4.94 | -20.12 | 109.54 | 22.95 | 4.89 | 5.13 | 21.33 | 2.4 | -1.93 | 10.9 | 3.22 | -0.64 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.34 | 0.0 | 4.5 | 1.93 | 0.0 | 73.87 | 9.07 | -2.79 | -29.09 | 16.34 | -1.57 | -14.05 | -1.59 | 27.73 | 10.67 | 7.48 | 4.91 | -32.06 | 0.07 | 2.83 | 9.79 |
| 21Q4 (9) | 21.87 | -3.61 | -5.2 | 15.23 | -3.36 | 7.33 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 1.06 | -15.87 | -84.96 | -0.18 | -50.0 | -110.53 | 0.49 | 96.0 | -37.18 | 6.18 | 244.05 | 5.99 | 21.88 | 1.48 | -7.13 | 20.83 | -1.05 | -4.49 | 10.56 | -0.85 | -3.83 | 0.01 | 0.0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.34 | 0.0 | 4.5 | 1.93 | 0.0 | 73.87 | 9.33 | -1.89 | -23.4 | 16.6 | -1.07 | -9.78 | -2.2 | 0.0 | -13.99 | 7.13 | -2.46 | -30.44 | 0.07 | -0.21 | 5.13 |
| 21Q3 (8) | 22.69 | -3.69 | 7.69 | 15.76 | 20.86 | -0.38 | 0.11 | 0.0 | -70.27 | 0 | 0 | 0 | 1.26 | -31.89 | -41.67 | -0.12 | -185.71 | -137.5 | 0.25 | -7.41 | -48.98 | 1.80 | -1.42 | -65.91 | 21.56 | 1.94 | -20.03 | 21.05 | -0.61 | -5.82 | 10.65 | -0.28 | -2.83 | 0.01 | 0.0 | 0 | 22.46 | 0.0 | 0.0 | 5.34 | 4.5 | 4.5 | 1.93 | 73.87 | 73.87 | 9.51 | -26.39 | -9.17 | 16.78 | -12.33 | 0.54 | -2.2 | -3.77 | -28.65 | 7.31 | -32.31 | -16.55 | 0.07 | 9.17 | 0.32 |
| 21Q2 (7) | 23.56 | -2.4 | 13.6 | 13.04 | -3.91 | -15.71 | 0.11 | 0.0 | -26.67 | 0 | 0 | 0 | 1.85 | -50.8 | 77.88 | 0.14 | -76.67 | 227.27 | 0.27 | -18.18 | -61.43 | 1.82 | -22.65 | 0 | 21.15 | -3.11 | -21.4 | 21.18 | -2.62 | -7.27 | 10.68 | -2.64 | -6.15 | 0.01 | 0.0 | 0 | 22.46 | 0.0 | 0.0 | 5.11 | 0.0 | 0 | 1.11 | 0.0 | 0 | 12.92 | 1.02 | 0 | 19.14 | 0.68 | 16.92 | -2.12 | -19.1 | -52.52 | 10.8 | -1.91 | 876.98 | 0.06 | -1.99 | -9.4 |
| 21Q1 (6) | 24.14 | 4.64 | 9.63 | 13.57 | -4.37 | -12.4 | 0.11 | 0.0 | 37.5 | 0 | 0 | 0 | 3.76 | -46.67 | 20.13 | 0.6 | -64.91 | 50.0 | 0.33 | -57.69 | -71.79 | 2.36 | -59.59 | 0 | 21.83 | -7.34 | -18.54 | 21.75 | -0.28 | -6.93 | 10.97 | -0.09 | -6.16 | 0.01 | 0.0 | 0 | 22.46 | 0.0 | 10.04 | 5.11 | 0.0 | 9.42 | 1.11 | 0.0 | 27.59 | 12.79 | 5.01 | 3.4 | 19.01 | 3.32 | 6.14 | -1.78 | 7.77 | -58.93 | 11.01 | 7.41 | -2.13 | 0.06 | -1.54 | -8.92 |
| 20Q4 (5) | 23.07 | 9.49 | -8.67 | 14.19 | -10.3 | -21.21 | 0.11 | -70.27 | 0 | 0 | 0 | 0 | 7.05 | 226.39 | 137.37 | 1.71 | 434.38 | 159.09 | 0.78 | 59.18 | -48.0 | 5.83 | 10.64 | 0 | 23.56 | -12.61 | -15.22 | 21.81 | -2.42 | -6.48 | 10.98 | 0.18 | -18.49 | 0.01 | 0 | 0 | 22.46 | 0.0 | 10.04 | 5.11 | 0.0 | 9.42 | 1.11 | 0.0 | 27.59 | 12.18 | 16.33 | 1.75 | 18.4 | 10.25 | 5.08 | -1.93 | -12.87 | -73.87 | 10.25 | 17.01 | -5.62 | 0.06 | -4.77 | -7.47 |
| 20Q3 (4) | 21.07 | 1.59 | 0.0 | 15.82 | 2.26 | 0.0 | 0.37 | 146.67 | 0.0 | 0 | 0 | 0.0 | 2.16 | 107.69 | 0.0 | 0.32 | 390.91 | 0.0 | 0.49 | -30.0 | 0.0 | 5.27 | 0 | 0.0 | 26.96 | 0.19 | 0.0 | 22.35 | -2.15 | 0.0 | 10.96 | -3.69 | 0.0 | 0 | 0 | 0.0 | 22.46 | 0.0 | 0.0 | 5.11 | 0 | 0.0 | 1.11 | 0 | 0.0 | 10.47 | 0 | 0.0 | 16.69 | 1.95 | 0.0 | -1.71 | -23.02 | 0.0 | 8.76 | 730.22 | 0.0 | 0.07 | -1.41 | 0.0 |
