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) | 8.5 | 30.77 | 1.49 | -43.35 | 0.29 | -3.33 | 0 | 0 | 18.29 | 51.03 | 0.71 | 77.5 | 1.33 | -8.28 | 7.27 | -39.27 | 3.34 | 2.45 | 0.87 | -1.14 | 0.36 | -58.14 | 0.06 | 0.0 | 11.54 | 15.63 | 2.2 | 1.85 | 0.57 | -24.0 | 1.04 | 121.28 | 3.81 | 12.72 | -0.31 | 0 | 0.73 | 0 | 0.08 | -6.52 |
| 2022 (9) | 6.5 | 5.18 | 2.63 | -19.57 | 0.3 | 233.33 | 0 | 0 | 12.11 | 15.44 | 0.4 | 48.15 | 1.45 | -8.23 | 11.97 | -20.5 | 3.26 | -18.7 | 0.88 | 44.26 | 0.86 | 10.26 | 0.06 | 500.0 | 9.98 | 0.91 | 2.16 | 1.41 | 0.75 | 33.93 | 0.47 | 80.77 | 3.38 | 14.58 | -0.48 | 0 | -0.01 | 0 | 0.09 | 121.56 |
| 2021 (8) | 6.18 | -1.12 | 3.27 | 4.14 | 0.09 | -66.67 | 0 | 0 | 10.49 | 23.41 | 0.27 | -12.9 | 1.58 | 32.77 | 15.06 | 7.59 | 4.01 | 50.75 | 0.61 | -72.77 | 0.78 | -18.75 | 0.01 | 0.0 | 9.89 | 0.0 | 2.13 | 0.0 | 0.56 | 9.8 | 0.26 | 420.0 | 2.95 | 9.67 | -0.66 | 0 | -0.4 | 0 | 0.04 | 84.42 |
| 2020 (7) | 6.25 | -16.78 | 3.14 | 67.91 | 0.27 | 92.86 | 0 | 0 | 8.5 | 36.44 | 0.31 | 0 | 1.19 | 27.96 | 14.00 | -6.22 | 2.66 | 54.65 | 2.24 | -4.68 | 0.96 | -46.37 | 0.01 | -50.0 | 9.89 | 0.0 | 2.13 | 0.0 | 0.51 | 0.0 | 0.05 | 0 | 2.69 | 13.03 | -1.0 | 0 | -0.95 | 0 | 0.02 | 2.04 |
| 2019 (6) | 7.51 | -20.36 | 1.87 | -34.62 | 0.14 | 27.27 | 0 | 0 | 6.23 | -21.34 | -0.18 | 0 | 0.93 | -13.08 | 14.93 | 10.49 | 1.72 | 17.81 | 2.35 | -6.0 | 1.79 | 64.22 | 0.02 | -33.33 | 9.89 | 0.0 | 2.13 | 2.4 | 0.51 | 466.67 | -0.26 | 0 | 2.38 | -9.85 | -0.86 | 0 | -1.12 | 0 | 0.02 | 63.94 |
| 2018 (5) | 9.43 | 16.28 | 2.86 | -28.32 | 0.11 | 175.0 | 0 | 0 | 7.92 | -2.58 | 1.65 | 0 | 1.07 | -28.67 | 13.51 | -26.78 | 1.46 | -7.59 | 2.5 | 194.12 | 1.09 | 240.62 | 0.03 | 0.0 | 9.89 | -0.2 | 2.08 | 0.0 | 0.09 | 0.0 | 0.47 | 0 | 2.64 | 398.11 | -0.93 | 0 | -0.46 | 0 | 0.01 | 52.91 |
| 2017 (4) | 8.11 | 34.49 | 3.99 | -34.16 | 0.04 | 0.0 | 0 | 0 | 8.13 | -30.09 | -2.29 | 0 | 1.5 | -15.25 | 18.45 | 21.23 | 1.58 | -44.76 | 0.85 | -55.73 | 0.32 | -3.03 | 0.03 | -25.0 | 9.91 | 1.54 | 2.08 | 0.97 | 0.09 | 0.0 | -1.65 | 0 | 0.53 | -82.15 | -0.21 | 0 | -1.86 | 0 | 0.01 | 120.03 |
| 2016 (3) | 6.03 | 15.74 | 6.06 | -21.91 | 0.04 | 0 | 0.07 | 0 | 11.63 | -1.61 | 0.23 | -39.47 | 1.77 | 3.51 | 15.22 | 5.2 | 2.86 | 0.35 | 1.92 | -3.52 | 0.33 | 0 | 0.04 | 0.0 | 9.76 | 0.0 | 2.06 | 1.98 | 0.09 | 0.0 | 0.82 | 1.23 | 2.97 | 1.37 | 0.15 | -75.41 | 0.97 | -31.69 | 0.00 | 2.62 |
| 2015 (2) | 5.21 | -12.88 | 7.76 | 64.06 | 0 | 0 | 0 | 0 | 11.82 | 0.17 | 0.38 | 8.57 | 1.71 | 10.32 | 14.47 | 10.14 | 2.85 | 25.0 | 1.99 | -4.78 | 0 | 0 | 0.04 | 0 | 9.76 | 0.93 | 2.02 | 1.51 | 0.09 | 0.0 | 0.81 | -2.41 | 2.93 | 0.69 | 0.61 | 19.61 | 1.42 | 5.97 | 0.00 | 48.23 |
| 2014 (1) | 5.98 | 19.6 | 4.73 | 17.08 | 0 | 0 | 0 | 0 | 11.8 | 3.6 | 0.35 | 0.0 | 1.55 | -9.88 | 13.14 | -13.01 | 2.28 | 2.24 | 2.09 | 39.33 | 0 | 0 | 0 | 0 | 9.67 | 2.0 | 1.99 | 2.05 | 0.09 | -67.86 | 0.83 | 1.22 | 2.91 | -4.59 | 0.51 | 920.0 | 1.34 | 54.02 | 0.00 | 27.45 |
| 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) | 8.46 | -12.24 | -8.93 | 4.11 | -0.24 | 608.62 | 0.3 | 0.0 | 3.45 | 0 | 0 | 0 | 5.38 | 23.11 | 14.96 | -0.54 | -170.0 | -151.92 | 1.69 | 45.69 | 5.62 | 8.59 | 40.51 | -6.4 | 2.95 | -8.95 | -4.53 | 0.46 | -24.59 | -47.13 | 0.02 | -93.1 | -96.23 | 0.09 | -10.0 | 50.0 | 11.59 | 0.35 | 0.52 | 2.27 | 0.0 | 3.18 | 0.41 | 0.0 | -28.07 | 0.3 | -64.71 | -80.0 | 2.98 | -15.58 | -30.21 | -0.26 | -18.18 | 33.33 | 0.04 | -93.65 | -96.4 | 0.15 | 4.94 | 91.15 |
| 24Q2 (19) | 9.64 | 7.59 | 10.3 | 4.12 | 90.74 | 1772.73 | 0.3 | 3.45 | -11.76 | 0 | 0 | 0 | 4.37 | -17.39 | -26.92 | -0.2 | -157.14 | -162.5 | 1.16 | -27.04 | -23.18 | 6.11 | -20.86 | -35.0 | 3.24 | -27.68 | 10.96 | 0.61 | -1.61 | -29.89 | 0.29 | -19.44 | -65.06 | 0.1 | 66.67 | 66.67 | 11.55 | 0.0 | 0.43 | 2.27 | 3.18 | 3.18 | 0.41 | -28.07 | -28.07 | 0.85 | -38.41 | 84.78 | 3.53 | -15.14 | 9.29 | -0.22 | 8.33 | 51.11 | 0.63 | -44.74 | 6200.0 | 0.14 | 69.97 | 86.36 |
| 24Q1 (18) | 8.96 | 5.41 | -3.45 | 2.16 | 44.97 | 80.0 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | 5.29 | 14.01 | 76.92 | 0.35 | 174.47 | 294.44 | 1.59 | 19.55 | 76.67 | 7.72 | 6.19 | 7.85 | 4.48 | 34.13 | 40.0 | 0.62 | -28.74 | -29.55 | 0.36 | 0.0 | -53.85 | 0.06 | 0.0 | 0.0 | 11.55 | 0.09 | 0.43 | 2.2 | 0.0 | 1.85 | 0.57 | 0.0 | -24.0 | 1.38 | 32.69 | 375.86 | 4.16 | 9.19 | 30.0 | -0.24 | 22.58 | 51.02 | 1.14 | 56.16 | 670.0 | 0.08 | 0.02 | 5.9 |
| 23Q4 (17) | 8.5 | -8.5 | 30.77 | 1.49 | 156.9 | -43.35 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | 4.64 | -0.85 | 22.43 | -0.47 | -145.19 | -1466.67 | 1.33 | -16.88 | -8.28 | 7.27 | -20.74 | -39.27 | 3.34 | 8.09 | 2.45 | 0.87 | 0.0 | -1.14 | 0.36 | -32.08 | -58.14 | 0.06 | 0.0 | 0.0 | 11.54 | 0.09 | 15.63 | 2.2 | 0.0 | 1.85 | 0.57 | 0.0 | -24.0 | 1.04 | -30.67 | 121.28 | 3.81 | -10.77 | 12.72 | -0.31 | 20.51 | 35.42 | 0.73 | -34.23 | 7400.0 | 0.08 | 7.14 | -6.52 |
| 23Q3 (16) | 9.29 | 6.29 | 129.38 | 0.58 | 163.64 | -81.17 | 0.29 | -14.71 | 11.54 | 0 | 0 | 0 | 4.68 | -21.74 | 41.82 | 1.04 | 225.0 | 511.76 | 1.6 | 5.96 | 61.62 | 9.17 | -2.42 | 3.42 | 3.09 | 5.82 | -24.08 | 0.87 | 0.0 | -1.14 | 0.53 | -36.14 | -31.17 | 0.06 | 0.0 | 100.0 | 11.53 | 0.26 | 15.76 | 2.2 | 0.0 | 1.85 | 0.57 | 0.0 | -24.0 | 1.5 | 226.09 | 219.15 | 4.27 | 32.2 | 26.33 | -0.39 | 13.33 | 4.88 | 1.11 | 11000.0 | 1750.0 | 0.08 | 2.31 | 32.51 |
| 23Q2 (15) | 8.74 | -5.82 | 77.64 | 0.22 | -81.67 | -94.69 | 0.34 | 13.33 | 466.67 | 0 | 0 | 0 | 5.98 | 100.0 | 140.16 | 0.32 | 277.78 | 433.33 | 1.51 | 67.78 | 49.5 | 9.40 | 31.32 | 2.49 | 2.92 | -8.75 | -37.74 | 0.87 | -1.14 | -1.14 | 0.83 | 6.41 | 130.56 | 0.06 | 0.0 | 100.0 | 11.5 | 0.0 | 16.28 | 2.2 | 1.85 | 1.85 | 0.57 | -24.0 | -24.0 | 0.46 | 58.62 | 53.33 | 3.23 | 0.94 | 0.62 | -0.45 | 8.16 | 15.09 | 0.01 | 105.0 | 104.35 | 0.08 | -3.41 | 29.17 |
| 23Q1 (14) | 9.28 | 42.77 | 83.76 | 1.2 | -54.37 | -68.5 | 0.3 | 0.0 | 233.33 | 0 | 0 | 0 | 2.99 | -21.11 | 18.18 | -0.18 | -500.0 | -190.0 | 0.9 | -37.93 | -48.57 | 7.16 | -40.2 | -54.91 | 3.2 | -1.84 | -25.58 | 0.88 | 0.0 | 0.0 | 0.78 | -9.3 | 2.63 | 0.06 | 0.0 | 100.0 | 11.5 | 15.23 | 16.28 | 2.16 | 0.0 | 1.41 | 0.75 | 0.0 | 33.93 | 0.29 | -38.3 | -36.96 | 3.2 | -5.33 | 1.27 | -0.49 | -2.08 | 18.33 | -0.2 | -1900.0 | -42.86 | 0.08 | -11.71 | 84.73 |
| 22Q4 (13) | 6.5 | 60.49 | 5.18 | 2.63 | -14.61 | -19.57 | 0.3 | 15.38 | 233.33 | 0 | 0 | 0 | 3.79 | 14.85 | 33.45 | -0.03 | -117.65 | -50.0 | 1.45 | 46.46 | -8.23 | 11.97 | 34.97 | -20.43 | 3.26 | -19.9 | -18.7 | 0.88 | 0.0 | 44.26 | 0.86 | 11.69 | 10.26 | 0.06 | 100.0 | 500.0 | 9.98 | 0.2 | 0.91 | 2.16 | 0.0 | 1.41 | 0.75 | 0.0 | 33.93 | 0.47 | 0.0 | 80.77 | 3.38 | 0.0 | 14.58 | -0.48 | -17.07 | 27.27 | -0.01 | -116.67 | 97.5 | 0.09 | 51.88 | 121.56 |
| 22Q3 (12) | 4.05 | -17.68 | -34.57 | 3.08 | -25.6 | -0.65 | 0.26 | 333.33 | 188.89 | 0 | 0 | 0 | 3.3 | 32.53 | 4.76 | 0.17 | 183.33 | 21.43 | 0.99 | -1.98 | -36.94 | 8.87 | -3.3 | -44.12 | 4.07 | -13.22 | 33.44 | 0.88 | 0.0 | 66.04 | 0.77 | 113.89 | -4.94 | 0.03 | 0.0 | 200.0 | 9.96 | 0.71 | 0.71 | 2.16 | 0.0 | 1.41 | 0.75 | 0.0 | 33.93 | 0.47 | 56.67 | 74.07 | 3.38 | 5.3 | 14.19 | -0.41 | 22.64 | 36.92 | 0.06 | 126.09 | 115.79 | 0.06 | -0.28 | 50.64 |
| 22Q2 (11) | 4.92 | -2.57 | -19.74 | 4.14 | 8.66 | 25.84 | 0.06 | -33.33 | -57.14 | 0 | 0 | 0 | 2.49 | -1.58 | -0.4 | 0.06 | -70.0 | -40.0 | 1.01 | -42.29 | -10.62 | 9.17 | -42.23 | -25.56 | 4.69 | 9.07 | 54.28 | 0.88 | 0.0 | 35.38 | 0.36 | -52.63 | -56.1 | 0.03 | 0.0 | 200.0 | 9.89 | 0.0 | 0.0 | 2.16 | 1.41 | 1.41 | 0.75 | 33.93 | 47.06 | 0.3 | -34.78 | 76.47 | 3.21 | 1.58 | 13.83 | -0.53 | 11.67 | 48.04 | -0.23 | -64.29 | 72.94 | 0.06 | 38.14 | 52.37 |
| 22Q1 (10) | 5.05 | -18.28 | -13.97 | 3.81 | 16.51 | 9.48 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 2.53 | -10.92 | 25.87 | 0.2 | 1100.0 | 400.0 | 1.75 | 10.76 | 82.29 | 15.88 | 5.53 | 45.24 | 4.3 | 7.23 | 47.26 | 0.88 | 44.26 | -60.54 | 0.76 | -2.56 | -19.15 | 0.03 | 200.0 | 200.0 | 9.89 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.56 | 0.0 | 9.8 | 0.46 | 76.92 | 411.11 | 3.16 | 7.12 | 15.33 | -0.6 | 9.09 | 38.14 | -0.14 | 65.0 | 84.09 | 0.04 | 5.89 | 10.89 |
| 21Q4 (9) | 6.18 | -0.16 | -1.12 | 3.27 | 5.48 | 4.14 | 0.09 | 0.0 | -66.67 | 0 | 0 | 0 | 2.84 | -9.84 | 27.35 | -0.02 | -114.29 | 83.33 | 1.58 | 0.64 | 32.77 | 15.05 | -5.21 | 7.36 | 4.01 | 31.48 | 50.75 | 0.61 | 15.09 | -72.77 | 0.78 | -3.7 | -18.75 | 0.01 | 0.0 | 0.0 | 9.89 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.56 | 0.0 | 9.8 | 0.26 | -3.7 | 420.0 | 2.95 | -0.34 | 9.67 | -0.66 | -1.54 | 34.0 | -0.4 | -5.26 | 57.89 | 0.04 | 3.27 | 84.42 |
| 21Q3 (8) | 6.19 | 0.98 | 9.56 | 3.1 | -5.78 | 8.77 | 0.09 | -35.71 | -67.86 | 0 | 0 | 0 | 3.15 | 26.0 | 29.63 | 0.14 | 40.0 | -51.72 | 1.57 | 38.94 | 33.05 | 15.87 | 28.82 | 3.19 | 3.05 | 0.33 | 32.61 | 0.53 | -18.46 | -76.02 | 0.81 | -1.22 | -8.99 | 0.01 | 0.0 | 0.0 | 9.89 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.56 | 9.8 | 9.8 | 0.27 | 58.82 | 58.82 | 2.96 | 4.96 | 4.96 | -0.65 | 36.27 | 32.29 | -0.38 | 55.29 | 51.9 | 0.04 | 0.87 | 75.4 |
| 21Q2 (7) | 6.13 | 4.43 | -0.49 | 3.29 | -5.46 | 79.78 | 0.14 | 55.56 | -58.82 | 0 | 0 | 0 | 2.5 | 24.38 | 18.48 | 0.1 | 150.0 | 25.0 | 1.13 | 17.71 | -1.74 | 12.32 | 12.7 | 0 | 3.04 | 4.11 | 50.5 | 0.65 | -70.85 | -70.85 | 0.82 | -12.77 | -47.44 | 0.01 | 0.0 | -50.0 | 9.89 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.17 | 88.89 | 254.55 | 2.82 | 2.92 | 11.46 | -1.02 | -5.15 | -9.68 | -0.85 | 3.41 | 18.27 | 0.04 | 0.54 | 81.65 |
| 21Q1 (6) | 5.87 | -6.08 | 6.92 | 3.48 | 10.83 | 86.1 | 0.09 | -66.67 | -72.73 | 0 | 0 | 0 | 2.01 | -9.87 | 16.86 | 0.04 | 133.33 | -42.86 | 0.96 | -19.33 | -15.79 | 10.93 | -21.99 | 0 | 2.92 | 9.77 | 74.85 | 2.23 | -0.45 | -2.62 | 0.94 | -2.08 | -33.8 | 0.01 | 0.0 | -50.0 | 9.89 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.09 | 80.0 | 147.37 | 2.74 | 1.86 | 11.84 | -0.97 | 3.0 | -15.48 | -0.88 | 7.37 | 14.56 | 0.04 | 76.11 | 80.93 |
| 20Q4 (5) | 6.25 | 10.62 | -16.78 | 3.14 | 10.18 | 67.91 | 0.27 | -3.57 | 92.86 | 0 | 0 | 0 | 2.23 | -8.23 | 58.16 | -0.12 | -141.38 | -700.0 | 1.19 | 0.85 | 27.96 | 14.02 | -8.89 | 0 | 2.66 | 15.65 | 54.65 | 2.24 | 1.36 | -4.68 | 0.96 | 7.87 | -46.37 | 0.01 | 0.0 | -50.0 | 9.89 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.05 | -70.59 | 119.23 | 2.69 | -4.61 | 13.03 | -1.0 | -4.17 | -16.28 | -0.95 | -20.25 | 15.18 | 0.02 | -1.79 | 2.04 |
| 20Q3 (4) | 5.65 | -8.28 | 0.0 | 2.85 | 55.74 | 0.0 | 0.28 | -17.65 | 0.0 | 0 | 0 | 0.0 | 2.43 | 15.17 | 0.0 | 0.29 | 262.5 | 0.0 | 1.18 | 2.61 | 0.0 | 15.38 | 0 | 0.0 | 2.3 | 13.86 | 0.0 | 2.21 | -0.9 | 0.0 | 0.89 | -42.95 | 0.0 | 0.01 | -50.0 | 0.0 | 9.89 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.17 | 254.55 | 0.0 | 2.82 | 11.46 | 0.0 | -0.96 | -3.23 | 0.0 | -0.79 | 24.04 | 0.0 | 0.02 | 4.47 | 0.0 |
