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) | 11.35 | -32.96 | 1.98 | -73.24 | 0.19 | 11.76 | 0 | 0 | 42.6 | -28.56 | -0.31 | 0 | 7.58 | -38.87 | 17.79 | -14.43 | 14.43 | -16.2 | 0.67 | -6.94 | 16.88 | -2.71 | 0.33 | -2.94 | 21.36 | 2.74 | 0.29 | 190.0 | 0.23 | -41.03 | 0.05 | -97.34 | 0.57 | -76.05 | 0.11 | 0 | 0.16 | -90.3 | 0.18 | -23.31 |
| 2022 (9) | 16.93 | 52.39 | 7.4 | 28.7 | 0.17 | 0.0 | 0 | 0 | 59.63 | 13.62 | 2.53 | 0 | 12.4 | 11.11 | 20.79 | -2.21 | 17.22 | -23.5 | 0.72 | 26.32 | 17.35 | -1.31 | 0.34 | 13.33 | 20.79 | 9.25 | 0.1 | 0.0 | 0.39 | 0.0 | 1.88 | 0 | 2.38 | 0 | -0.23 | 0 | 1.65 | 0 | 0.24 | -14.48 |
| 2021 (8) | 11.11 | -46.35 | 5.75 | -32.98 | 0.17 | 0.0 | 0 | 0 | 52.48 | -16.87 | -0.55 | 0 | 11.16 | -9.56 | 21.27 | 8.79 | 22.51 | 50.07 | 0.57 | -8.06 | 17.58 | 27.02 | 0.3 | 3.45 | 19.03 | 0.58 | 0.1 | 400.0 | 0.39 | 143.75 | -0.67 | 0 | -0.18 | 0 | -0.39 | 0 | -1.06 | 0 | 0.28 | -3.58 |
| 2020 (7) | 20.71 | 76.41 | 8.58 | 11.86 | 0.17 | 0.0 | 0 | 0 | 63.13 | 15.03 | 1.04 | 70.49 | 12.34 | 10.47 | 19.55 | -3.96 | 15.0 | 10.62 | 0.62 | 10.71 | 13.84 | -1.21 | 0.29 | 0.0 | 18.92 | 1.45 | 0.02 | 0 | 0.16 | 0 | 0.87 | 383.33 | 1.05 | 483.33 | -0.39 | 0 | 0.48 | 0 | 0.29 | 42.17 |
| 2019 (6) | 11.74 | 33.41 | 7.67 | -23.83 | 0.17 | 0.0 | 0 | 0 | 54.88 | -20.16 | 0.61 | 0 | 11.17 | -21.67 | 20.35 | -1.89 | 13.56 | -28.29 | 0.56 | 7.69 | 14.01 | -1.2 | 0.29 | -3.33 | 18.65 | 0.0 | 0 | 0 | 0 | 0 | 0.18 | 0 | 0.18 | 0 | -0.26 | 0 | -0.08 | 0 | 0.20 | 9.07 |
| 2018 (5) | 8.8 | 24.29 | 10.07 | 35.17 | 0.17 | -95.45 | 0 | 0 | 68.74 | 22.03 | -0.27 | 0 | 14.26 | 13.08 | 20.74 | -7.33 | 18.91 | 33.83 | 0.52 | 0 | 14.18 | -1.12 | 0.3 | -9.09 | 18.65 | -7.35 | 0 | 0 | 0 | 0 | -0.2 | 0 | -0.2 | 0 | -0.14 | 0 | -0.34 | 0 | 0.19 | 52.22 |
| 2017 (4) | 7.08 | -14.29 | 7.45 | 486.61 | 3.74 | 345.24 | 0 | 0 | 56.33 | 8.24 | -1.8 | 0 | 12.61 | 10.61 | 22.39 | 2.19 | 14.13 | 10.65 | 0 | 0 | 14.34 | -20.9 | 0.33 | 13.79 | 20.13 | 0.7 | 0.63 | 16.67 | 0 | 0 | -1.68 | 0 | -1.06 | 0 | -0.13 | 0 | -1.81 | 0 | 0.12 | 16.33 |
| 2016 (3) | 8.26 | -2.13 | 1.27 | -52.08 | 0.84 | -71.81 | 0 | 0 | 52.04 | -5.62 | 0.83 | -45.03 | 11.4 | 10.47 | 21.91 | 17.05 | 12.77 | 11.04 | 0 | 0 | 18.13 | 0 | 0.29 | -17.14 | 19.99 | 0.5 | 0.54 | 38.46 | 0 | 0 | 1.17 | -22.0 | 1.71 | -9.52 | 0.03 | -89.29 | 1.2 | -32.58 | 0.10 | 0.51 |
| 2015 (2) | 8.44 | -33.6 | 2.65 | 2550.0 | 2.98 | 14800.0 | 0 | 0 | 55.14 | -10.14 | 1.51 | 17.97 | 10.32 | 7.72 | 18.72 | 19.88 | 11.5 | -13.4 | 0.38 | -2.56 | 0 | 0 | 0.35 | -10.26 | 19.89 | 0.0 | 0.39 | 50.0 | 0 | 0 | 1.5 | 11.94 | 1.89 | 18.12 | 0.28 | 12.0 | 1.78 | 11.95 | 0.10 | -10.12 |
| 2014 (1) | 12.71 | -17.73 | 0.1 | -80.0 | 0.02 | 0.0 | 0 | 0 | 61.36 | 4.75 | 1.28 | -9.86 | 9.58 | 0.1 | 15.61 | -4.43 | 13.28 | 3.67 | 0.39 | -2.5 | 3.23 | -16.75 | 0.39 | 8.33 | 19.89 | 4.3 | 0.26 | 116.67 | 0 | 0 | 1.34 | -16.77 | 1.6 | -7.51 | 0.25 | 257.14 | 1.59 | -5.36 | 0.12 | 4.47 |
| 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) | 18.48 | 0.0 | 33.14 | 0.85 | -83.17 | -63.04 | 1.03 | 32.05 | 17.05 | 0 | 0 | 0 | 21.65 | 3.14 | 102.15 | 0.77 | -12.5 | 1825.0 | 13.6 | -3.0 | 32.04 | 21.88 | -20.07 | 0.21 | 17.55 | -15.38 | 24.2 | 1.34 | 0.75 | 112.7 | 14.47 | -3.66 | -11.28 | 0.33 | 3.12 | -5.71 | 22.37 | 0.31 | 5.02 | 0.3 | 0.0 | 3.45 | 0.23 | 0.0 | 0.0 | 1.08 | 248.39 | 63.64 | 1.61 | 91.67 | 35.29 | 0.24 | -14.29 | -4.0 | 1.32 | 123.73 | 45.05 | 0.24 | 21.03 | 20.62 |
| 24Q2 (19) | 18.48 | 52.1 | 24.86 | 5.05 | 89.14 | 165.79 | 0.78 | 65.96 | 21.88 | 0 | 0 | 0 | 20.99 | 118.87 | 99.15 | 0.88 | 241.94 | 363.16 | 14.02 | 79.51 | 64.75 | 27.38 | 42.88 | 69.41 | 20.74 | 3.13 | 53.29 | 1.33 | 1.53 | 70.51 | 15.02 | -2.85 | -8.13 | 0.32 | 0.0 | -11.11 | 22.3 | 0.31 | 5.29 | 0.3 | 3.45 | 3.45 | 0.23 | 0.0 | 0.0 | 0.31 | 154.39 | -50.0 | 0.84 | 2200.0 | -26.32 | 0.28 | -3.45 | 115.38 | 0.59 | 310.71 | -21.33 | 0.20 | 28.08 | -4.53 |
| 24Q1 (18) | 12.15 | 7.05 | -22.17 | 2.67 | 34.85 | -33.25 | 0.47 | 147.37 | 17.5 | 0 | 0 | 0 | 9.59 | -3.33 | -16.1 | -0.62 | -6.9 | -1650.0 | 7.81 | 3.03 | -10.02 | 19.16 | 7.69 | 26.03 | 20.11 | 39.36 | 31.7 | 1.31 | 95.52 | 77.03 | 15.46 | -8.41 | -7.09 | 0.32 | -3.03 | -8.57 | 22.23 | 4.07 | 5.16 | 0.29 | 0.0 | 190.0 | 0.23 | 0.0 | -41.03 | -0.57 | -1240.0 | -127.01 | -0.04 | -107.02 | -101.53 | 0.29 | 163.64 | 363.64 | -0.28 | -275.0 | -114.0 | 0.15 | -15.71 | -29.02 |
| 23Q4 (17) | 11.35 | -18.23 | -32.96 | 1.98 | -13.91 | -73.24 | 0.19 | -78.41 | 11.76 | 0 | 0 | 0 | 9.92 | -7.38 | -31.54 | -0.58 | -1550.0 | -546.15 | 7.58 | -26.41 | -38.87 | 17.79 | -18.51 | -14.43 | 14.43 | 2.12 | -16.2 | 0.67 | 6.35 | -6.94 | 16.88 | 3.49 | -2.71 | 0.33 | -5.71 | -2.94 | 21.36 | 0.28 | 2.74 | 0.29 | 0.0 | 190.0 | 0.23 | 0.0 | -41.03 | 0.05 | -92.42 | -97.34 | 0.57 | -52.1 | -76.05 | 0.11 | -56.0 | 147.83 | 0.16 | -82.42 | -90.3 | 0.18 | -7.68 | -23.31 |
| 23Q3 (16) | 13.88 | -6.22 | -5.64 | 2.3 | 21.05 | -74.53 | 0.88 | 37.5 | 7.32 | 0 | 0 | 0 | 10.71 | 1.61 | -33.89 | 0.04 | -78.95 | -96.72 | 10.3 | 21.03 | -28.32 | 21.84 | 35.12 | -10.44 | 14.13 | 4.43 | -27.61 | 0.63 | -19.23 | -23.17 | 16.31 | -0.24 | -3.43 | 0.35 | -2.78 | 6.06 | 21.3 | 0.57 | 3.4 | 0.29 | 0.0 | 190.0 | 0.23 | 0.0 | -41.03 | 0.66 | 6.45 | -61.63 | 1.19 | 4.39 | -46.15 | 0.25 | 92.31 | 247.06 | 0.91 | 21.33 | -41.29 | 0.20 | -4.2 | -17.54 |
| 23Q2 (15) | 14.8 | -5.19 | 8.98 | 1.9 | -52.5 | -79.48 | 0.64 | 60.0 | 6.67 | 0 | 0 | 0 | 10.54 | -7.79 | -29.59 | 0.19 | 375.0 | -78.41 | 8.51 | -1.96 | -35.24 | 16.16 | 6.29 | -30.89 | 13.53 | -11.39 | -37.16 | 0.78 | 5.41 | 9.86 | 16.35 | -1.74 | -14.31 | 0.36 | 2.86 | 9.09 | 21.18 | 0.19 | 11.06 | 0.29 | 190.0 | 190.0 | 0.23 | -41.03 | -41.03 | 0.62 | -70.62 | 24.0 | 1.14 | -56.32 | 15.15 | 0.13 | 218.18 | 143.33 | 0.75 | -62.5 | 275.0 | 0.21 | -4.78 | -20.66 |
| 23Q1 (14) | 15.61 | -7.8 | 14.36 | 4.0 | -45.95 | -57.13 | 0.4 | 135.29 | 2.56 | 0 | 0 | 0 | 11.43 | -21.12 | -18.18 | 0.04 | -69.23 | -86.21 | 8.68 | -30.0 | -28.5 | 15.20 | -26.89 | -31.94 | 15.27 | -11.32 | -31.25 | 0.74 | 2.78 | 17.46 | 16.64 | -4.09 | -13.92 | 0.35 | 2.94 | 2.94 | 21.14 | 1.68 | 10.85 | 0.1 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 2.11 | 12.23 | 655.26 | 2.61 | 9.66 | 2272.73 | -0.11 | 52.17 | 50.0 | 2.0 | 21.21 | 433.33 | 0.22 | -8.93 | -21.9 |
| 22Q4 (13) | 16.93 | 15.09 | 52.39 | 7.4 | -18.05 | 28.7 | 0.17 | -79.27 | 0.0 | 0 | 0 | 0 | 14.49 | -10.56 | 5.0 | 0.13 | -89.34 | 425.0 | 12.4 | -13.71 | 11.11 | 20.79 | -14.71 | -2.23 | 17.22 | -11.78 | -23.5 | 0.72 | -12.2 | 26.32 | 17.35 | 2.72 | -1.31 | 0.34 | 3.03 | 13.33 | 20.79 | 0.92 | 9.25 | 0.1 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 1.88 | 9.3 | 380.6 | 2.38 | 7.69 | 1422.22 | -0.23 | -35.29 | 41.03 | 1.65 | 6.45 | 255.66 | 0.24 | -0.73 | -14.48 |
| 22Q3 (12) | 14.71 | 8.32 | 1.24 | 9.03 | -2.48 | 84.66 | 0.82 | 36.67 | 6.49 | 0 | 0 | 0 | 16.2 | 8.22 | 20.45 | 1.22 | 38.64 | 916.67 | 14.37 | 9.36 | 29.81 | 24.38 | 4.26 | 20.23 | 19.52 | -9.34 | -3.65 | 0.82 | 15.49 | 30.16 | 16.89 | -11.48 | -0.71 | 0.33 | 0.0 | 6.45 | 20.6 | 8.02 | 8.76 | 0.1 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 1.72 | 244.0 | 407.14 | 2.21 | 123.23 | 3783.33 | -0.17 | 43.33 | 59.52 | 1.55 | 675.0 | 258.16 | 0.24 | -7.83 | -14.81 |
| 22Q2 (11) | 13.58 | -0.51 | -21.37 | 9.26 | -0.75 | 101.3 | 0.6 | 53.85 | 5.26 | 0 | 0 | 0 | 14.97 | 7.16 | 14.1 | 0.88 | 203.45 | 375.0 | 13.14 | 8.24 | 16.59 | 23.38 | 4.67 | 24.6 | 21.53 | -3.06 | 23.88 | 0.71 | 12.7 | 12.7 | 19.08 | -1.29 | 10.67 | 0.33 | -2.94 | 10.0 | 19.07 | 0.0 | 0.69 | 0.1 | 0.0 | 400.0 | 0.39 | 0.0 | 143.75 | 0.5 | 231.58 | 108.33 | 0.99 | 800.0 | 135.71 | -0.3 | -36.36 | 43.4 | 0.2 | 133.33 | 168.97 | 0.26 | -6.27 | -12.1 |
| 22Q1 (10) | 13.65 | 22.86 | -27.32 | 9.33 | 62.26 | 95.19 | 0.39 | 129.41 | 5.41 | 0 | 0 | 0 | 13.97 | 1.23 | 15.45 | 0.29 | 825.0 | 196.67 | 12.14 | 8.78 | 21.4 | 22.34 | 5.04 | 41.04 | 22.21 | -1.33 | 37.86 | 0.63 | 10.53 | 0.0 | 19.33 | 9.95 | 9.64 | 0.34 | 13.33 | 9.68 | 19.07 | 0.21 | 0.74 | 0.1 | 0.0 | 400.0 | 0.39 | 0.0 | 143.75 | -0.38 | 43.28 | -167.86 | 0.11 | 161.11 | -85.14 | -0.22 | 43.59 | 43.59 | -0.6 | 43.4 | -452.94 | 0.28 | -0.28 | -4.59 |
| 21Q4 (9) | 11.11 | -23.54 | -46.35 | 5.75 | 17.59 | -32.98 | 0.17 | -77.92 | 0.0 | 0 | 0 | 0 | 13.8 | 2.6 | -13.32 | -0.04 | -133.33 | -500.0 | 11.16 | 0.81 | -9.56 | 21.27 | 4.89 | 8.83 | 22.51 | 11.11 | 50.07 | 0.57 | -9.52 | -8.06 | 17.58 | 3.35 | 27.02 | 0.3 | -3.23 | 3.45 | 19.03 | 0.48 | 0.58 | 0.1 | 0.0 | 400.0 | 0.39 | 0.0 | 143.75 | -0.67 | -19.64 | -177.01 | -0.18 | -200.0 | -117.14 | -0.39 | 7.14 | 0.0 | -1.06 | -8.16 | -320.83 | 0.28 | -1.12 | -3.58 |
| 21Q3 (8) | 14.53 | -15.87 | -25.87 | 4.89 | 6.3 | -43.92 | 0.77 | 35.09 | 5.48 | 0 | 0 | 0 | 13.45 | 2.52 | -28.87 | 0.12 | 137.5 | -85.88 | 11.07 | -1.77 | -26.88 | 20.28 | 8.05 | -17.16 | 20.26 | 16.57 | 42.08 | 0.63 | 0.0 | -12.5 | 17.01 | -1.33 | 26.19 | 0.31 | 3.33 | 19.23 | 18.94 | 0.0 | 1.55 | 0.1 | 400.0 | 400.0 | 0.39 | 143.75 | 143.75 | -0.56 | -333.33 | -153.85 | -0.06 | -114.29 | -104.92 | -0.42 | 20.75 | -13.51 | -0.98 | -237.93 | -246.27 | 0.28 | -4.9 | -1.52 |
| 21Q2 (7) | 17.27 | -8.04 | 15.67 | 4.6 | -3.77 | -47.49 | 0.57 | 54.05 | 3.64 | 0 | 0 | 0 | 13.12 | 8.43 | -19.01 | -0.32 | -6.67 | -162.75 | 11.27 | 12.7 | -17.31 | 18.77 | 18.48 | 0 | 17.38 | 7.88 | 25.49 | 0.63 | 0.0 | -8.7 | 17.24 | -2.21 | 25.75 | 0.3 | -3.23 | 11.11 | 18.94 | 0.05 | 1.55 | 0.02 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.24 | -57.14 | 26.32 | 0.42 | -43.24 | 13.51 | -0.53 | -35.9 | -65.62 | -0.29 | -270.59 | -123.08 | 0.29 | 1.74 | 38.55 |
| 21Q1 (6) | 18.78 | -9.32 | 40.15 | 4.78 | -44.29 | -38.4 | 0.37 | 117.65 | 2.78 | 0 | 0 | 0 | 12.1 | -23.99 | -0.08 | -0.3 | -3100.0 | 6.25 | 10.0 | -18.96 | 6.38 | 15.84 | -18.95 | 0 | 16.11 | 7.4 | 28.78 | 0.63 | 1.61 | 3.28 | 17.63 | 27.38 | 27.94 | 0.31 | 6.9 | 10.71 | 18.93 | 0.05 | 1.5 | 0.02 | 0.0 | 0 | 0.16 | 0.0 | 0 | 0.56 | -35.63 | 500.0 | 0.74 | -29.52 | 628.57 | -0.39 | 0.0 | -25.81 | 0.17 | -64.58 | 137.78 | 0.29 | 0.78 | 33.25 |
| 20Q4 (5) | 20.71 | 5.66 | 76.41 | 8.58 | -1.61 | 11.86 | 0.17 | -76.71 | 0.0 | 0 | 0 | 0 | 15.92 | -15.81 | 8.82 | 0.01 | -98.82 | -75.0 | 12.34 | -18.49 | 10.47 | 19.54 | -20.16 | 0 | 15.0 | 5.19 | 10.62 | 0.62 | -13.89 | 10.71 | 13.84 | 2.67 | -1.21 | 0.29 | 11.54 | 0.0 | 18.92 | 1.45 | 1.45 | 0.02 | 0.0 | 0 | 0.16 | 0.0 | 0 | 0.87 | -16.35 | 383.33 | 1.05 | -13.93 | 483.33 | -0.39 | -5.41 | -50.0 | 0.48 | -28.36 | 700.0 | 0.29 | 1.0 | 42.17 |
| 20Q3 (4) | 19.6 | 31.28 | 0.0 | 8.72 | -0.46 | 0.0 | 0.73 | 32.73 | 0.0 | 0 | 0 | 0.0 | 18.91 | 16.73 | 0.0 | 0.85 | 66.67 | 0.0 | 15.14 | 11.08 | 0.0 | 24.48 | 0 | 0.0 | 14.26 | 2.96 | 0.0 | 0.72 | 4.35 | 0.0 | 13.48 | -1.68 | 0.0 | 0.26 | -3.7 | 0.0 | 18.65 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 1.04 | 447.37 | 0.0 | 1.22 | 229.73 | 0.0 | -0.37 | -15.62 | 0.0 | 0.67 | 615.38 | 0.0 | 0.28 | 33.8 | 0.0 |
