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) | 11.92 | 45.9 | 7.32 | 81.64 | 0.03 | 50.0 | 0 | 0 | 40.96 | -2.73 | 2.92 | -1.68 | 6.31 | 0.48 | 15.41 | 3.3 | 2.14 | -27.21 | 1.3 | 0.0 | 0.33 | 32.0 | 8.27 | -1.55 | 4.65 | 0.43 | 2.01 | 17.54 | 0.31 | -34.04 | 1.57 | -25.24 | 3.89 | -9.32 | -0.32 | 0 | 1.25 | -30.17 | 0.15 | 5.62 |
| 2022 (9) | 8.17 | -7.68 | 4.03 | -14.8 | 0.02 | -33.33 | 0.49 | 11.36 | 42.11 | 0.74 | 2.97 | 118.38 | 6.28 | 12.34 | 14.91 | 11.52 | 2.94 | -5.16 | 1.3 | 0.78 | 0.25 | -7.41 | 8.4 | -3.67 | 4.63 | 0.87 | 1.71 | 8.23 | 0.47 | 38.24 | 2.1 | 54.41 | 4.29 | 30.79 | -0.31 | 0 | 1.79 | 101.12 | 0.14 | -3.78 |
| 2021 (8) | 8.85 | -16.43 | 4.73 | -10.59 | 0.03 | -98.18 | 0.44 | -4.35 | 41.8 | 0.24 | 1.36 | 7.94 | 5.59 | 34.05 | 13.37 | 33.73 | 3.1 | 36.56 | 1.29 | -7.19 | 0.27 | -6.9 | 8.72 | -3.0 | 4.59 | 6.25 | 1.58 | 8.97 | 0.34 | -20.93 | 1.36 | 1.49 | 3.28 | 1.86 | -0.47 | 0 | 0.89 | -11.0 | 0.15 | -34.73 |
| 2020 (7) | 10.59 | -5.45 | 5.29 | 140.45 | 1.65 | 8150.0 | 0.46 | -14.81 | 41.7 | -15.86 | 1.26 | -66.93 | 4.17 | -9.74 | 10.00 | 7.27 | 2.27 | 11.27 | 1.39 | -8.55 | 0.29 | -91.83 | 8.99 | 60.54 | 4.32 | 6.93 | 1.45 | 35.51 | 0.43 | 43.33 | 1.34 | -64.92 | 3.22 | -37.96 | -0.34 | 0 | 1.0 | -70.5 | 0.23 | 12.04 |
| 2019 (6) | 11.2 | 56.21 | 2.2 | -59.33 | 0.02 | 0.0 | 0.54 | 800.0 | 49.56 | 28.53 | 3.81 | 128.14 | 4.62 | 57.68 | 9.32 | 22.68 | 2.04 | 3.55 | 1.52 | 270.73 | 3.55 | 975.76 | 5.6 | 5.86 | 4.04 | 5.76 | 1.07 | 17.58 | 0.3 | 25.0 | 3.82 | 127.38 | 5.19 | 84.04 | -0.43 | 0 | 3.39 | 145.65 | 0.20 | 8.57 |
| 2018 (5) | 7.17 | 17.16 | 5.41 | 93.21 | 0.02 | -98.68 | 0.06 | 0 | 38.56 | 54.36 | 1.67 | 0.6 | 2.93 | 23.11 | 7.60 | -20.25 | 1.97 | 58.87 | 0.41 | -25.45 | 0.33 | -5.71 | 5.29 | 185.95 | 3.82 | 6.41 | 0.91 | 22.97 | 0.24 | 50.0 | 1.68 | -2.33 | 2.82 | 7.63 | -0.3 | 0 | 1.38 | -6.76 | 0.19 | 78.74 |
| 2017 (4) | 6.12 | 15.69 | 2.8 | 0 | 1.52 | 3700.0 | 0 | 0 | 24.98 | 19.29 | 1.66 | 9.21 | 2.38 | 17.82 | 9.53 | -1.23 | 1.24 | 25.25 | 0.55 | 111.54 | 0.35 | -89.23 | 1.85 | 230.36 | 3.59 | 8.13 | 0.74 | 25.42 | 0.16 | 33.33 | 1.72 | 17.01 | 2.62 | 19.63 | -0.24 | 0 | 1.48 | 12.98 | 0.10 | 61.57 |
| 2016 (3) | 5.29 | 2.92 | 0 | 0 | 0.04 | -94.52 | 0.23 | 0 | 20.94 | 26.83 | 1.52 | 9.35 | 2.02 | -4.72 | 9.65 | -24.87 | 0.99 | 33.78 | 0.26 | 0 | 3.25 | 3150.0 | 0.56 | 24.44 | 3.32 | 18.57 | 0.59 | 31.11 | 0.12 | 33.33 | 1.47 | -14.04 | 2.19 | -2.67 | -0.16 | 0 | 1.31 | -17.61 | 0.06 | 10.6 |
| 2015 (2) | 5.14 | 57.19 | 0 | 0 | 0.73 | 1116.67 | 0 | 0 | 16.51 | 16.93 | 1.39 | 3.73 | 2.12 | 4.95 | 12.84 | -10.24 | 0.74 | 2.78 | 0 | 0 | 0.1 | -87.8 | 0.45 | 21.62 | 2.8 | 19.15 | 0.45 | 40.62 | 0.09 | 0.0 | 1.71 | 3.64 | 2.25 | 9.22 | -0.12 | 0 | 1.59 | 1.92 | 0.06 | -24.24 |
| 2014 (1) | 3.27 | 29.76 | 0 | 0 | 0.06 | 20.0 | 0 | 0 | 14.12 | 22.36 | 1.34 | -0.74 | 2.02 | 14.12 | 14.31 | -6.73 | 0.72 | 46.94 | 0 | 0 | 0.82 | 17.14 | 0.37 | -2.63 | 2.35 | 25.0 | 0.32 | 77.78 | 0.09 | 0 | 1.65 | 5.1 | 2.06 | 17.71 | -0.09 | 0 | 1.56 | 5.41 | 0.08 | -18.9 |
| 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) | 13.01 | 34.68 | 56.75 | 1.55 | 59.79 | -66.81 | 0.03 | 0.0 | -25.0 | 0 | -100.0 | -100.0 | 10.57 | 3.32 | 1.63 | 0.66 | -2.94 | -29.03 | 6.51 | -2.54 | -2.98 | 15.91 | -2.95 | -2.6 | 2.3 | -7.26 | 3.14 | 1.27 | -0.78 | -5.22 | 6.02 | 0.5 | 2408.33 | 8.07 | -0.98 | -3.0 | 4.65 | 0.0 | 0.0 | 2.3 | 0.0 | 14.43 | 0.32 | 0.0 | 3.23 | 0.81 | -37.21 | -26.36 | 3.43 | -12.28 | 0.29 | -0.18 | -12.5 | 14.29 | 0.63 | -44.25 | -29.21 | 0.17 | 24.86 | 13.05 |
| 24Q2 (19) | 9.66 | -12.66 | -3.11 | 0.97 | 1.04 | -82.14 | 0.03 | 0.0 | -25.0 | 0.32 | 0.0 | -36.0 | 10.23 | 5.36 | 0.69 | 0.68 | 21.43 | -19.05 | 6.68 | 3.41 | 3.89 | 16.39 | 3.23 | 7.25 | 2.48 | -1.98 | 18.1 | 1.28 | -0.78 | -0.78 | 5.99 | 0.34 | 2296.0 | 8.15 | -0.85 | -2.63 | 4.65 | 0.0 | 0.0 | 2.3 | 14.43 | 14.43 | 0.32 | 3.23 | 3.23 | 1.29 | 43.33 | -16.23 | 3.91 | 21.43 | 1.3 | -0.16 | 30.43 | 48.39 | 1.13 | 68.66 | -8.13 | 0.14 | -4.64 | -5.08 |
| 24Q1 (18) | 11.06 | -7.21 | 19.96 | 0.96 | -86.89 | -76.12 | 0.03 | 0.0 | 50.0 | 0.32 | 0 | -34.69 | 9.71 | -6.72 | -2.71 | 0.56 | 19.15 | -18.84 | 6.46 | 2.38 | 6.25 | 15.88 | 3.06 | 10.27 | 2.53 | 18.22 | 5.42 | 1.29 | -0.77 | 0.0 | 5.97 | 1709.09 | 2288.0 | 8.22 | -0.6 | -1.56 | 4.65 | 0.0 | 0.22 | 2.01 | 0.0 | 17.54 | 0.31 | 0.0 | -34.04 | 0.9 | -42.68 | 7.14 | 3.22 | -17.22 | 6.27 | -0.23 | 28.12 | 34.29 | 0.67 | -46.4 | 36.73 | 0.14 | -3.89 | -3.29 |
| 23Q4 (17) | 11.92 | 43.61 | 45.9 | 7.32 | 56.75 | 81.64 | 0.03 | -25.0 | 50.0 | 0 | -100.0 | -100.0 | 10.41 | 0.1 | -1.23 | 0.47 | -49.46 | -50.53 | 6.31 | -5.96 | 0.48 | 15.41 | -5.66 | 3.3 | 2.14 | -4.04 | -27.21 | 1.3 | -2.99 | 0.0 | 0.33 | 37.5 | 32.0 | 8.27 | -0.6 | -1.55 | 4.65 | 0.0 | 0.43 | 2.01 | 0.0 | 17.54 | 0.31 | 0.0 | -34.04 | 1.57 | 42.73 | -25.24 | 3.89 | 13.74 | -9.32 | -0.32 | -52.38 | -3.23 | 1.25 | 40.45 | -30.17 | 0.15 | -1.22 | 5.62 |
| 23Q3 (16) | 8.3 | -16.75 | -19.26 | 4.67 | -14.0 | -29.67 | 0.04 | 0.0 | 100.0 | 0.52 | 4.0 | 1.96 | 10.4 | 2.36 | -8.69 | 0.93 | 10.71 | -10.58 | 6.71 | 4.35 | 10.18 | 16.33 | 6.87 | 15.49 | 2.23 | 6.19 | -20.92 | 1.34 | 3.88 | 0.75 | 0.24 | -4.0 | -4.0 | 8.32 | -0.6 | -2.58 | 4.65 | 0.0 | 0.43 | 2.01 | 0.0 | 17.54 | 0.31 | 0.0 | -34.04 | 1.1 | -28.57 | -4.35 | 3.42 | -11.4 | 2.4 | -0.21 | 32.26 | 16.0 | 0.89 | -27.64 | -1.11 | 0.15 | 4.84 | 5.75 |
| 23Q2 (15) | 9.97 | 8.13 | 13.55 | 5.43 | 35.07 | -9.35 | 0.04 | 100.0 | 100.0 | 0.5 | 2.04 | 4.17 | 10.16 | 1.8 | -1.45 | 0.84 | 21.74 | 40.0 | 6.43 | 5.76 | 6.63 | 15.28 | 6.13 | 5.14 | 2.1 | -12.5 | -21.05 | 1.29 | 0.0 | 1.57 | 0.25 | 0.0 | -3.85 | 8.37 | 0.24 | -2.79 | 4.65 | 0.22 | 1.09 | 2.01 | 17.54 | 17.54 | 0.31 | -34.04 | -34.04 | 1.54 | 83.33 | 50.98 | 3.86 | 27.39 | 20.25 | -0.31 | 11.43 | 13.89 | 1.23 | 151.02 | 86.36 | 0.15 | -2.84 | 0.15 |
| 23Q1 (14) | 9.22 | 12.85 | 5.61 | 4.02 | -0.25 | -24.58 | 0.02 | 0.0 | 0.0 | 0.49 | 0.0 | 58.06 | 9.98 | -5.31 | 1.22 | 0.69 | -27.37 | 76.92 | 6.08 | -3.18 | 7.61 | 14.40 | -3.46 | 3.84 | 2.4 | -18.37 | -18.37 | 1.29 | -0.77 | 0.0 | 0.25 | 0.0 | -3.85 | 8.35 | -0.6 | -3.58 | 4.64 | 0.22 | 0.87 | 1.71 | 0.0 | 8.23 | 0.47 | 0.0 | 38.24 | 0.84 | -60.0 | 21.74 | 3.03 | -29.37 | 16.09 | -0.35 | -12.9 | -12.9 | 0.49 | -72.63 | 28.95 | 0.15 | 4.96 | -7.23 |
| 22Q4 (13) | 8.17 | -20.53 | -7.68 | 4.03 | -39.31 | -14.8 | 0.02 | 0.0 | -33.33 | 0.49 | -3.92 | 11.36 | 10.54 | -7.46 | -8.35 | 0.95 | -8.65 | 28.38 | 6.28 | 3.12 | 12.34 | 14.92 | 5.47 | 11.52 | 2.94 | 4.26 | -5.16 | 1.3 | -2.26 | 0.78 | 0.25 | 0.0 | -7.41 | 8.4 | -1.64 | -3.67 | 4.63 | 0.0 | 0.87 | 1.71 | 0.0 | 8.23 | 0.47 | 0.0 | 38.24 | 2.1 | 82.61 | 54.41 | 4.29 | 28.44 | 30.79 | -0.31 | -24.0 | 34.04 | 1.79 | 98.89 | 101.12 | 0.14 | -1.1 | -3.78 |
| 22Q3 (12) | 10.28 | 17.08 | -11.23 | 6.64 | 10.85 | -2.21 | 0.02 | 0.0 | -97.01 | 0.51 | 6.25 | 13.33 | 11.39 | 10.48 | 16.11 | 1.04 | 73.33 | 447.37 | 6.09 | 1.0 | 35.94 | 14.14 | -2.71 | 32.75 | 2.82 | 6.02 | 11.46 | 1.33 | 4.72 | 2.31 | 0.25 | -3.85 | -7.41 | 8.54 | -0.81 | -2.62 | 4.63 | 0.65 | 3.12 | 1.71 | 0.0 | 8.23 | 0.47 | 0.0 | 38.24 | 1.15 | 12.75 | 85.48 | 3.34 | 4.05 | 31.5 | -0.25 | 30.56 | 46.81 | 0.9 | 36.36 | 500.0 | 0.14 | -0.71 | -8.32 |
| 22Q2 (11) | 8.78 | 0.57 | -34.43 | 5.99 | 12.38 | -16.46 | 0.02 | 0.0 | -98.8 | 0.48 | 54.84 | 6.67 | 10.31 | 4.56 | 7.73 | 0.6 | 53.85 | 252.94 | 6.03 | 6.73 | 42.22 | 14.54 | 4.82 | 54.66 | 2.66 | -9.52 | 14.66 | 1.27 | -1.55 | -9.93 | 0.26 | 0.0 | -7.14 | 8.61 | -0.58 | -2.6 | 4.6 | 0.0 | 5.75 | 1.71 | 8.23 | 17.93 | 0.47 | 38.24 | 9.3 | 1.02 | 47.83 | 117.02 | 3.21 | 22.99 | 36.6 | -0.36 | -16.13 | 14.29 | 0.66 | 73.68 | 1220.0 | 0.14 | -10.0 | -37.48 |
| 22Q1 (10) | 8.73 | -1.36 | -15.57 | 5.33 | 12.68 | -1.11 | 0.02 | -33.33 | -98.79 | 0.31 | -29.55 | -32.61 | 9.86 | -14.26 | -9.62 | 0.39 | -47.3 | 56.0 | 5.65 | 1.07 | 13.91 | 13.87 | 3.68 | 23.17 | 2.94 | -5.16 | 36.11 | 1.29 | 0.0 | -6.52 | 0.26 | -3.7 | -7.14 | 8.66 | -0.69 | -2.91 | 4.6 | 0.22 | 5.99 | 1.58 | 0.0 | 8.97 | 0.34 | 0.0 | -20.93 | 0.69 | -49.26 | 137.93 | 2.61 | -20.43 | 20.28 | -0.31 | 34.04 | 11.43 | 0.38 | -57.3 | 733.33 | 0.16 | 8.87 | -32.51 |
| 21Q4 (9) | 8.85 | -23.58 | -16.43 | 4.73 | -30.34 | -10.59 | 0.03 | -95.52 | -98.18 | 0.44 | -2.22 | -4.35 | 11.5 | 17.23 | -2.21 | 0.74 | 289.47 | 57.45 | 5.59 | 24.78 | 34.05 | 13.38 | 25.55 | 33.76 | 3.1 | 22.53 | 36.56 | 1.29 | -0.77 | -7.19 | 0.27 | 0.0 | -6.9 | 8.72 | -0.57 | -3.0 | 4.59 | 2.23 | 6.25 | 1.58 | 0.0 | 8.97 | 0.34 | 0.0 | -20.93 | 1.36 | 119.35 | 1.49 | 3.28 | 29.13 | 1.86 | -0.47 | 0.0 | -38.24 | 0.89 | 493.33 | -11.0 | 0.15 | -5.76 | -34.73 |
| 21Q3 (8) | 11.58 | -13.52 | 7.22 | 6.79 | -5.3 | 6.26 | 0.67 | -59.64 | -79.64 | 0.45 | 0.0 | -4.26 | 9.81 | 2.51 | -23.78 | 0.19 | 11.76 | -66.07 | 4.48 | 5.66 | 16.06 | 10.65 | 13.35 | 17.44 | 2.53 | 9.05 | 10.48 | 1.3 | -7.8 | -5.8 | 0.27 | -3.57 | -6.9 | 8.77 | -0.79 | -3.2 | 4.49 | 3.22 | 10.32 | 1.58 | 8.97 | 8.97 | 0.34 | -20.93 | -20.93 | 0.62 | 31.91 | -27.91 | 2.54 | 8.09 | -7.3 | -0.47 | -11.9 | 2.08 | 0.15 | 200.0 | -60.53 | 0.16 | -32.29 | -35.99 |
| 21Q2 (7) | 13.39 | 29.5 | 37.33 | 7.17 | 33.02 | 41.7 | 1.66 | 0.61 | -49.39 | 0.45 | -2.17 | 0 | 9.57 | -12.28 | 12.46 | 0.17 | -32.0 | 21.43 | 4.24 | -14.52 | 41.81 | 9.40 | -16.52 | 0 | 2.32 | 7.41 | 30.34 | 1.41 | 2.17 | -0.7 | 0.28 | 0.0 | -6.67 | 8.84 | -0.9 | -1.45 | 4.35 | 0.23 | 7.14 | 1.45 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.47 | 62.07 | 51.61 | 2.35 | 8.29 | 7.31 | -0.42 | -20.0 | 22.22 | 0.05 | 183.33 | 121.74 | 0.23 | -2.85 | -4.98 |
| 21Q1 (6) | 10.34 | -2.36 | 6.71 | 5.39 | 1.89 | 5.89 | 1.65 | 0.0 | -49.54 | 0.46 | 0.0 | -4.17 | 10.91 | -7.23 | 27.45 | 0.25 | -46.81 | 212.5 | 4.96 | 18.94 | 108.4 | 11.26 | 12.6 | 0 | 2.16 | -4.85 | 10.77 | 1.38 | -0.72 | -3.5 | 0.28 | -3.45 | -6.67 | 8.92 | -0.78 | -1.22 | 4.34 | 0.46 | 6.9 | 1.45 | 0.0 | 35.51 | 0.43 | 0.0 | 43.33 | 0.29 | -78.36 | -92.56 | 2.17 | -32.61 | -58.82 | -0.35 | -2.94 | 39.66 | -0.06 | -106.0 | -101.81 | 0.24 | 5.29 | 21.05 |
| 20Q4 (5) | 10.59 | -1.94 | -5.45 | 5.29 | -17.21 | 140.45 | 1.65 | -49.85 | 8150.0 | 0.46 | -2.13 | -14.81 | 11.76 | -8.62 | -6.74 | 0.47 | -16.07 | -41.25 | 4.17 | 8.03 | 44.79 | 10.00 | 10.23 | 0 | 2.27 | -0.87 | 11.27 | 1.39 | 0.72 | -8.55 | 0.29 | 0.0 | -91.83 | 8.99 | -0.77 | 60.54 | 4.32 | 6.14 | 6.93 | 1.45 | 0.0 | 35.51 | 0.43 | 0.0 | 43.33 | 1.34 | 55.81 | -64.92 | 3.22 | 17.52 | -37.96 | -0.34 | 29.17 | 20.93 | 1.0 | 163.16 | -70.5 | 0.23 | -7.59 | 12.04 |
| 20Q3 (4) | 10.8 | 10.77 | 0.0 | 6.39 | 26.28 | 0.0 | 3.29 | 0.3 | 0.0 | 0.47 | 0 | 0.0 | 12.87 | 51.23 | 0.0 | 0.56 | 300.0 | 0.0 | 3.86 | 29.1 | 0.0 | 9.07 | 0 | 0.0 | 2.29 | 28.65 | 0.0 | 1.38 | -2.82 | 0.0 | 0.29 | -3.33 | 0.0 | 9.06 | 1.0 | 0.0 | 4.07 | 0.25 | 0.0 | 1.45 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.86 | 177.42 | 0.0 | 2.74 | 25.11 | 0.0 | -0.48 | 11.11 | 0.0 | 0.38 | 265.22 | 0.0 | 0.24 | 0.53 | 0.0 |
