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) | 18.67 | 76.47 | 0 | 0 | 3.5 | 250.0 | 0 | 0 | 164.24 | -11.31 | 0.65 | -77.43 | 9.05 | 12.14 | 5.51 | 26.45 | 2.71 | -1.45 | 0.7 | 7.69 | 17.0 | 23.28 | 1.62 | 0 | 13.73 | 0.0 | 5.57 | 5.69 | 0 | 0 | 11.84 | -13.51 | 17.41 | -8.18 | 12.16 | 22.7 | 24.0 | 1.69 | 0.04 | 0.56 |
| 2022 (9) | 10.58 | -31.87 | 0.4 | 0.0 | 1.0 | -90.46 | 0 | 0 | 185.19 | -1.56 | 2.88 | -30.77 | 8.07 | -16.55 | 4.36 | -15.23 | 2.75 | 23.32 | 0.65 | -8.45 | 13.79 | 507.49 | 0 | 0 | 13.73 | 0.0 | 5.27 | 9.56 | 0 | 0 | 13.69 | -6.43 | 18.96 | -2.47 | 9.91 | -28.6 | 23.6 | -17.22 | 0.04 | 5.15 |
| 2021 (8) | 15.53 | 97.58 | 0.4 | 0 | 10.48 | 598.67 | 0 | 0 | 188.12 | 17.9 | 4.16 | 12.13 | 9.67 | 13.5 | 5.14 | -3.73 | 2.23 | 14.95 | 0.71 | 0 | 2.27 | -77.85 | 0 | 0 | 13.73 | 0.0 | 4.81 | 8.09 | 0 | 0 | 14.63 | 8.77 | 19.44 | 8.6 | 13.88 | 0.95 | 28.51 | 4.82 | 0.04 | 2.28 |
| 2020 (7) | 7.86 | 60.41 | 0 | 0 | 1.5 | -19.35 | 0 | 0 | 159.56 | -11.42 | 3.71 | 27.49 | 8.52 | -7.19 | 5.34 | 4.78 | 1.94 | 1.04 | 0 | 0 | 10.25 | -0.39 | 0 | 0 | 13.73 | 0.0 | 4.45 | 6.97 | 0 | 0 | 13.45 | 6.66 | 17.9 | 6.74 | 13.75 | 222.77 | 27.2 | 61.23 | 0.04 | -15.93 |
| 2019 (6) | 4.9 | -41.32 | 0.1 | -90.0 | 1.86 | 55.0 | 0 | 0 | 180.13 | -5.27 | 2.91 | 23.31 | 9.18 | -4.87 | 5.10 | 0.43 | 1.92 | 72.97 | 0 | 0 | 10.29 | 64.64 | 0 | 0 | 13.73 | 0.15 | 4.16 | 6.12 | 0 | 0 | 12.61 | 3.53 | 16.77 | 4.16 | 4.26 | -1.39 | 16.87 | 2.24 | 0.04 | 34.61 |
| 2018 (5) | 8.35 | 36.44 | 1.0 | 0 | 1.2 | -62.03 | 0 | 0 | 190.16 | 11.67 | 2.36 | -56.46 | 9.65 | -0.31 | 5.07 | -10.73 | 1.11 | -47.39 | 0 | 0 | 6.25 | 42.05 | 0 | 0 | 13.71 | 2.47 | 3.92 | 15.98 | 0 | 0 | 12.18 | -11.99 | 16.1 | -6.5 | 4.32 | 2.86 | 16.5 | -8.54 | 0.03 | -19.41 |
| 2017 (4) | 6.12 | 76.88 | 0 | 0 | 3.16 | 18.8 | 0 | 0 | 170.29 | 9.43 | 5.42 | 52.68 | 9.68 | -5.56 | 5.68 | -13.7 | 2.11 | 26.35 | 0 | 0 | 4.4 | -5.58 | 0.02 | 0.0 | 13.38 | 6.11 | 3.38 | 11.55 | 0 | 0 | 13.84 | 20.77 | 17.22 | 18.84 | 4.2 | 431.65 | 18.04 | 47.27 | 0.04 | -14.98 |
| 2016 (3) | 3.46 | 45.38 | 0 | 0 | 2.66 | -53.98 | 0 | 0 | 155.61 | -1.67 | 3.55 | 67.45 | 10.25 | 22.17 | 6.59 | 24.24 | 1.67 | 62.14 | 0 | 0 | 4.66 | 43.83 | 0.02 | 0.0 | 12.61 | 11.59 | 3.03 | 7.83 | 0 | 0 | 11.46 | 13.92 | 14.49 | 12.59 | 0.79 | 0 | 12.25 | 21.77 | 0.05 | -17.39 |
| 2015 (2) | 2.38 | -59.87 | 0 | 0 | 5.78 | 9533.33 | 0 | 0 | 158.25 | -22.01 | 2.12 | -6.19 | 8.39 | -14.39 | 5.30 | 9.77 | 1.03 | -11.97 | 0 | 0 | 3.24 | -61.57 | 0.02 | 0.0 | 11.3 | 0.0 | 2.81 | 8.49 | 0 | 0 | 10.06 | -0.3 | 12.87 | 1.58 | 0 | 0 | 10.06 | -10.34 | 0.06 | 8.26 |
| 2014 (1) | 5.93 | 40.52 | 0.5 | 0.0 | 0.06 | 0 | 0 | 0 | 202.9 | 2.39 | 2.26 | -9.24 | 9.8 | -4.67 | 4.83 | -6.9 | 1.17 | -45.83 | 0 | 0 | 8.43 | 0 | 0.02 | 0.0 | 11.3 | 0.0 | 2.59 | 10.68 | 0 | 0 | 10.09 | 9.67 | 12.67 | 2.59 | 1.13 | -15.04 | 11.22 | 6.55 | 0.05 | 20.63 |
| 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) | 10.04 | 18.96 | -21.5 | 0 | 0 | 0 | 10.0 | 17.65 | 185.71 | 0 | 0 | 0 | 21.72 | -26.89 | -47.73 | -2.36 | -23700.0 | -1785.71 | 6.03 | -15.07 | -22.29 | 4.64 | -2.12 | -0.86 | 2.39 | 20.71 | -2.85 | 0.69 | -1.43 | -5.48 | 16.5 | 10.0 | 32.0 | 1.62 | -3.57 | 35.0 | 13.73 | 0.0 | 0.0 | 5.63 | 0.0 | 1.08 | 0 | 0 | 0 | 8.85 | -21.05 | -25.57 | 14.47 | -14.02 | -17.12 | 9.4 | -18.54 | -11.74 | 18.25 | -19.78 | -19.03 | 0.05 | 14.4 | 15.35 |
| 24Q2 (19) | 8.44 | -8.66 | -27.49 | 0 | 0 | -100.0 | 8.5 | 88.89 | 47.83 | 0 | 0 | 0 | 29.71 | -17.68 | -26.98 | 0.01 | 0.0 | -96.0 | 7.1 | -12.67 | 7.09 | 4.74 | -6.27 | 21.32 | 1.98 | -14.29 | -43.27 | 0.7 | 1.45 | -9.09 | 15.0 | -11.76 | 1.35 | 1.68 | -1.18 | 43.59 | 13.73 | 0.0 | 0.0 | 5.63 | 1.08 | 1.08 | 0 | 0 | 0 | 11.21 | -5.4 | -4.6 | 16.83 | -3.39 | -2.77 | 11.54 | -2.04 | -15.21 | 22.75 | -3.72 | -10.29 | 0.04 | 4.52 | 11.16 |
| 24Q1 (18) | 9.24 | -50.51 | -16.23 | 0 | 0 | -100.0 | 4.5 | 28.57 | 12.5 | 0 | 0 | 0 | 36.09 | -15.1 | -8.61 | 0.01 | 125.0 | -96.77 | 8.13 | -10.17 | -3.67 | 5.05 | -8.27 | 5.93 | 2.31 | -14.76 | -7.6 | 0.69 | -1.43 | 4.55 | 17.0 | 0.0 | 32.92 | 1.7 | 4.94 | 0 | 13.73 | 0.0 | 0.0 | 5.57 | 0.0 | 5.69 | 0 | 0 | 0 | 11.85 | 0.08 | -15.36 | 17.42 | 0.06 | -9.55 | 11.78 | -3.12 | 13.05 | 23.63 | -1.54 | -3.24 | 0.04 | 4.13 | 4.33 |
| 23Q4 (17) | 18.67 | 45.97 | 76.47 | 0 | 0 | -100.0 | 3.5 | 0.0 | 250.0 | 0 | 0 | 0 | 42.51 | 2.31 | -3.76 | -0.04 | -128.57 | -105.71 | 9.05 | 16.62 | 12.14 | 5.51 | 17.8 | 26.46 | 2.71 | 10.16 | -1.45 | 0.7 | -4.11 | 7.69 | 17.0 | 36.0 | 23.28 | 1.62 | 35.0 | 0 | 13.73 | 0.0 | 0.0 | 5.57 | 0.0 | 5.69 | 0 | 0 | 0 | 11.84 | -0.42 | -13.51 | 17.41 | -0.29 | -8.18 | 12.16 | 14.18 | 22.7 | 24.0 | 6.48 | 1.69 | 0.04 | -7.35 | 0.56 |
| 23Q3 (16) | 12.79 | 9.88 | 38.12 | 0 | -100.0 | -100.0 | 3.5 | -39.13 | -71.52 | 0 | 0 | 0 | 41.55 | 2.11 | -8.54 | 0.14 | -44.0 | -30.0 | 7.76 | 17.04 | -4.55 | 4.68 | 19.78 | 10.43 | 2.46 | -29.51 | -11.51 | 0.73 | -5.19 | 10.61 | 12.5 | -15.54 | 666.87 | 1.2 | 2.56 | 0 | 13.73 | 0.0 | 0.0 | 5.57 | 0.0 | 5.69 | 0 | 0 | 0 | 11.89 | 1.19 | -7.61 | 17.46 | 0.87 | -3.7 | 10.65 | -21.75 | 11.17 | 22.54 | -11.12 | 0.4 | 0.04 | 10.25 | -4.77 |
| 23Q2 (15) | 11.64 | 5.53 | -19.67 | 0.2 | 0.0 | -50.0 | 5.75 | 43.75 | -45.86 | 0 | 0 | 0 | 40.69 | 3.04 | -14.84 | 0.25 | -19.35 | -83.77 | 6.63 | -21.45 | -27.38 | 3.91 | -18.17 | -16.87 | 3.49 | 39.6 | 21.18 | 0.77 | 16.67 | 18.46 | 14.8 | 15.72 | 594.84 | 1.17 | 0 | 0 | 13.73 | 0.0 | 0.0 | 5.57 | 5.69 | 5.69 | 0 | 0 | 0 | 11.75 | -16.07 | -7.26 | 17.31 | -10.12 | -3.51 | 13.61 | 30.61 | 55.01 | 25.36 | 3.85 | 18.23 | 0.04 | -1.9 | -13.08 |
| 23Q1 (14) | 11.03 | 4.25 | -27.19 | 0.2 | -50.0 | -50.0 | 4.0 | 300.0 | -64.0 | 0 | 0 | 0 | 39.49 | -10.6 | -17.42 | 0.31 | -55.71 | -29.55 | 8.44 | 4.58 | -6.43 | 4.77 | 9.51 | 1.83 | 2.5 | -9.09 | 7.3 | 0.66 | 1.54 | -8.33 | 12.79 | -7.25 | 679.88 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 5.27 | 0.0 | 9.56 | 0 | 0 | 0 | 14.0 | 2.26 | -6.79 | 19.26 | 1.58 | -2.87 | 10.42 | 5.15 | -24.49 | 24.42 | 3.47 | -15.27 | 0.04 | 0.36 | 1.73 |
| 22Q4 (13) | 10.58 | 14.25 | -31.87 | 0.4 | 0.0 | 0.0 | 1.0 | -91.86 | -90.46 | 0 | 0 | 0 | 44.17 | -2.77 | -13.24 | 0.7 | 250.0 | 14.75 | 8.07 | -0.74 | -16.55 | 4.36 | 2.87 | -15.23 | 2.75 | -1.08 | 23.32 | 0.65 | -1.52 | -8.45 | 13.79 | 746.01 | 507.49 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 5.27 | 0.0 | 9.56 | 0 | 0 | 0 | 13.69 | 6.37 | -6.43 | 18.96 | 4.58 | -2.47 | 9.91 | 3.44 | -28.6 | 23.6 | 5.12 | -17.22 | 0.04 | -12.26 | 5.15 |
| 22Q3 (12) | 9.26 | -36.09 | -31.76 | 0.4 | 0.0 | 0.0 | 12.29 | 15.73 | 67.44 | 0 | 0 | 0 | 45.43 | -4.92 | -5.04 | 0.2 | -87.01 | -90.05 | 8.13 | -10.95 | -5.68 | 4.24 | -9.83 | -12.51 | 2.78 | -3.47 | 44.04 | 0.66 | 1.54 | -19.51 | 1.63 | -23.47 | -69.81 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 5.27 | 0.0 | 9.56 | 0 | 0 | 0 | 12.87 | 1.58 | -8.53 | 18.13 | 1.06 | -3.97 | 9.58 | 9.11 | -33.98 | 22.45 | 4.66 | -21.45 | 0.04 | 0.63 | 21.75 |
| 22Q2 (11) | 14.49 | -4.36 | 49.23 | 0.4 | 0.0 | -66.67 | 10.62 | -4.41 | 229.81 | 0 | 0 | 0 | 47.78 | -0.08 | 4.05 | 1.54 | 250.0 | 129.85 | 9.13 | 1.22 | -4.0 | 4.70 | 0.25 | -14.94 | 2.88 | 23.61 | 13.39 | 0.65 | -9.72 | -18.75 | 2.13 | 29.88 | -75.03 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 5.27 | 9.56 | 18.43 | 0 | 0 | 0 | 12.67 | -15.65 | -17.94 | 17.94 | -9.53 | -9.8 | 8.78 | -36.38 | -59.26 | 21.45 | -25.57 | -42.01 | 0.04 | 14.81 | 40.15 |
| 22Q1 (10) | 15.15 | -2.45 | 102.27 | 0.4 | 0.0 | -66.67 | 11.11 | 6.01 | 2122.0 | 0 | 0 | 0 | 47.82 | -6.07 | 10.06 | 0.44 | -27.87 | -49.43 | 9.02 | -6.72 | -4.35 | 4.69 | -8.84 | -19.96 | 2.33 | 4.48 | 24.6 | 0.72 | 1.41 | 0 | 1.64 | -27.75 | -85.42 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 4.81 | 0.0 | 8.09 | 0 | 0 | 0 | 15.02 | 2.67 | 4.89 | 19.83 | 2.01 | 5.65 | 13.8 | -0.58 | -3.02 | 28.82 | 1.09 | 0.95 | 0.04 | 3.74 | 8.29 |
| 21Q4 (9) | 15.53 | 14.44 | 97.58 | 0.4 | 0.0 | 0 | 10.48 | 42.78 | 598.67 | 0 | 0 | 0 | 50.91 | 6.42 | 24.66 | 0.61 | -69.65 | 0.0 | 9.67 | 12.18 | 13.5 | 5.14 | 6.18 | -3.73 | 2.23 | 15.54 | 14.95 | 0.71 | -13.41 | 0 | 2.27 | -57.96 | -77.85 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 4.81 | 0.0 | 8.09 | 0 | 0 | 0 | 14.63 | 3.98 | 8.77 | 19.44 | 2.97 | 8.6 | 13.88 | -4.34 | 0.95 | 28.51 | -0.24 | 4.82 | 0.04 | 1.59 | 2.28 |
| 21Q3 (8) | 13.57 | 39.75 | 65.29 | 0.4 | -66.67 | 0 | 7.34 | 127.95 | 0 | 0 | 0 | 0 | 47.84 | 4.18 | 13.96 | 2.01 | 200.0 | 16.18 | 8.62 | -9.36 | 0.82 | 4.84 | -12.34 | -6.79 | 1.93 | -24.02 | 73.87 | 0.82 | 2.5 | 0 | 5.4 | -36.69 | -55.45 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 4.81 | 8.09 | 8.09 | 0 | 0 | 0 | 14.07 | -8.87 | 8.73 | 18.88 | -5.08 | 8.57 | 14.51 | -32.67 | 32.63 | 28.58 | -22.74 | 19.68 | 0.04 | 15.84 | -2.68 |
| 21Q2 (7) | 9.71 | 29.64 | 46.46 | 1.2 | 0.0 | 0 | 3.22 | 544.0 | 312.82 | 0 | 0 | 0 | 45.92 | 5.68 | 31.92 | 0.67 | -22.99 | -9.46 | 9.51 | 0.85 | 14.3 | 5.52 | -5.66 | 0 | 2.54 | 35.83 | 82.73 | 0.8 | 0 | 0 | 8.53 | -24.18 | -20.58 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 4.45 | 0.0 | 0 | 0 | 0 | 0 | 15.44 | 7.82 | 0 | 19.89 | 5.97 | 26.93 | 21.55 | 51.44 | 238.84 | 36.99 | 29.56 | 481.6 | 0.03 | -11.3 | -25.19 |
| 21Q1 (6) | 7.49 | -4.71 | 31.17 | 1.2 | 0 | 0 | 0.5 | -66.67 | -76.19 | 0 | 0 | 0 | 43.45 | 6.39 | 3.63 | 0.87 | 42.62 | 38.1 | 9.43 | 10.68 | 10.81 | 5.85 | 9.64 | 0 | 1.87 | -3.61 | 96.84 | 0 | 0 | 0 | 11.25 | 9.76 | 14.8 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 4.45 | 0.0 | 6.97 | 0 | 0 | 0 | 14.32 | 6.47 | 8.16 | 18.77 | 4.86 | 7.87 | 14.23 | 3.49 | 191.0 | 28.55 | 4.96 | 57.47 | 0.04 | -2.02 | -15.16 |
| 20Q4 (5) | 7.86 | -4.26 | 60.41 | 0 | 0 | -100.0 | 1.5 | 0 | -19.35 | 0 | 0 | 0 | 40.84 | -2.72 | -11.0 | 0.61 | -64.74 | 19.61 | 8.52 | -0.35 | -7.19 | 5.34 | 2.8 | 0 | 1.94 | 74.77 | 1.04 | 0 | 0 | 0 | 10.25 | -15.43 | -0.39 | 0 | 0 | 0 | 13.73 | 0.0 | 0.0 | 4.45 | 0.0 | 6.97 | 0 | 0 | 0 | 13.45 | 3.94 | 6.66 | 17.9 | 2.93 | 6.74 | 13.75 | 25.69 | 222.77 | 27.2 | 13.9 | 61.23 | 0.04 | -3.33 | -15.93 |
| 20Q3 (4) | 8.21 | 23.83 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 41.98 | 20.6 | 0.0 | 1.73 | 133.78 | 0.0 | 8.55 | 2.76 | 0.0 | 5.19 | 0 | 0.0 | 1.11 | -20.14 | 0.0 | 0 | 0 | 0.0 | 12.12 | 12.85 | 0.0 | 0 | 0 | 0.0 | 13.73 | 0.0 | 0.0 | 4.45 | 0 | 0.0 | 0 | 0 | 0.0 | 12.94 | 0 | 0.0 | 17.39 | 10.98 | 0.0 | 10.94 | 72.01 | 0.0 | 23.88 | 275.47 | 0.0 | 0.04 | -10.96 | 0.0 |
