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) | 11.81 | 8.25 | 1.62 | 194.55 | 2.87 | -8.89 | 0 | 0 | 11.36 | 2.07 | 0.72 | -30.1 | 1.21 | -15.38 | 10.65 | -17.1 | 0.7 | -7.89 | 3.3 | -6.25 | 12.02 | -11.29 | 0.27 | -20.59 | 14.6 | 0.0 | 0.88 | 15.79 | 0.48 | -5.88 | 3.04 | -3.18 | 4.4 | -0.23 | -0.48 | 0 | 2.56 | -3.76 | 0.12 | -1.5 |
| 2022 (9) | 10.91 | 1.02 | 0.55 | -8.33 | 3.15 | -37.13 | 0 | 0 | 11.13 | 9.87 | 1.03 | -21.97 | 1.43 | 2.88 | 12.85 | -6.37 | 0.76 | -13.64 | 3.52 | 0.86 | 13.55 | 6.11 | 0.34 | -8.11 | 14.6 | 0.0 | 0.76 | 18.75 | 0.51 | -5.56 | 3.14 | 5.02 | 4.41 | 5.76 | -0.48 | 0 | 2.66 | 7.26 | 0.12 | -0.88 |
| 2021 (8) | 10.8 | -24.74 | 0.6 | -77.1 | 5.01 | -7.05 | 0 | 0 | 10.13 | 4.97 | 1.32 | 13.79 | 1.39 | 1.46 | 13.72 | -3.35 | 0.88 | 83.33 | 3.49 | 2.95 | 12.77 | -17.45 | 0.37 | 0 | 14.6 | 0.0 | 0.64 | 20.75 | 0.54 | 315.38 | 2.99 | -4.78 | 4.17 | 10.03 | -0.51 | 0 | 2.48 | -4.62 | 0.12 | 4.24 |
| 2020 (7) | 14.35 | 8.79 | 2.62 | 12.93 | 5.39 | 55.78 | 0 | 0 | 9.65 | -5.39 | 1.16 | 5.45 | 1.37 | 21.24 | 14.20 | 28.15 | 0.48 | -29.41 | 3.39 | 2.11 | 15.47 | -6.58 | 0 | 0 | 14.6 | 0.0 | 0.53 | 26.19 | 0.13 | -69.77 | 3.14 | 23.14 | 3.79 | 11.8 | -0.54 | 0 | 2.6 | 7.44 | 0.12 | 7.35 |
| 2019 (6) | 13.19 | 31.24 | 2.32 | 0.43 | 3.46 | 116.25 | 0 | 0 | 10.2 | 24.54 | 1.1 | 61.76 | 1.13 | -24.67 | 11.08 | -39.51 | 0.68 | 30.77 | 3.32 | 17.73 | 16.56 | 21.23 | 0 | 0 | 14.6 | 0.0 | 0.42 | 16.67 | 0.43 | 0 | 2.55 | 1.59 | 3.39 | 18.53 | -0.13 | 0 | 2.42 | 16.35 | 0.11 | 81.95 |
| 2018 (5) | 10.05 | -4.74 | 2.31 | 230.0 | 1.6 | -1.84 | 0 | 0 | 8.19 | 0.37 | 0.68 | -47.29 | 1.5 | 0.0 | 18.32 | -0.37 | 0.52 | 6.12 | 2.82 | 8.46 | 13.66 | 512.56 | 0 | 0 | 14.6 | 0.0 | 0.36 | 56.52 | 0 | 0 | 2.51 | 51.2 | 2.86 | 51.32 | -0.43 | 0 | 2.08 | -32.47 | 0.06 | 0 |
| 2017 (4) | 10.55 | 55.38 | 0.7 | -24.73 | 1.63 | -35.83 | 0 | 0 | 8.16 | -13.92 | 1.29 | 48.28 | 1.5 | -12.28 | 18.38 | 1.91 | 0.49 | 11.36 | 2.6 | 2.36 | 2.23 | 76.98 | 0 | 0 | 14.6 | -4.01 | 0.23 | 64.29 | 0 | 0 | 1.66 | 80.43 | 1.89 | 78.3 | 1.42 | -10.69 | 3.08 | 22.71 | 0.00 | 0 |
| 2016 (3) | 6.79 | -24.72 | 0.93 | -5.1 | 2.54 | 243.24 | 0 | 0 | 9.48 | -0.32 | 0.87 | -38.73 | 1.71 | -4.47 | 18.04 | -4.17 | 0.44 | 0.0 | 2.54 | -21.12 | 1.26 | -64.0 | 0 | 0 | 15.21 | 0.0 | 0.14 | 0 | 0 | 0 | 0.92 | -33.81 | 1.06 | -23.74 | 1.59 | 93.9 | 2.51 | 13.57 | 0.00 | 0 |
| 2015 (2) | 9.02 | 101.79 | 0.98 | -2.0 | 0.74 | -61.26 | 0 | 0 | 9.51 | 13.89 | 1.42 | 0 | 1.79 | 20.13 | 18.82 | 5.48 | 0.44 | -4.35 | 3.22 | 79.89 | 3.5 | 629.17 | 0 | 0 | 15.21 | -14.6 | 0 | 0 | 0 | 0 | 1.39 | 0 | 1.39 | 0 | 0.82 | 0 | 2.21 | 0 | 0.00 | 0 |
| 2014 (1) | 4.47 | -33.58 | 1.0 | 33.33 | 1.91 | 132.93 | 0 | 0 | 8.35 | -16.75 | -0.64 | 0 | 1.49 | -16.29 | 17.84 | 0.55 | 0.46 | -2.13 | 1.79 | -22.17 | 0.48 | 4.35 | 0.01 | 0.0 | 17.81 | -9.91 | 0 | 0 | 0 | 0 | -0.6 | 0 | -0.6 | 0 | -0.21 | 0 | -0.81 | 0 | 0.00 | 0 |
| 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) | 12.28 | -3.99 | 14.55 | 2.05 | -30.03 | 38.51 | 2.9 | -45.08 | -0.68 | 0 | 0 | 0 | 3.39 | 13.38 | 3.35 | 0.28 | 180.0 | -24.32 | 1.7 | 6.92 | 1.8 | 14.06 | 5.95 | -2.25 | 0.69 | 38.0 | 40.82 | 3.01 | 0.33 | -9.06 | 13.86 | 36.15 | 14.83 | 0.75 | -1.32 | 134.38 | 15.5 | 0.0 | 6.16 | 0.95 | 0.0 | 7.95 | 0.48 | 0.0 | 0.0 | 3.18 | 8.53 | 0.0 | 4.61 | 5.98 | 1.54 | -0.4 | 23.08 | 4.76 | 2.78 | 15.35 | 0.72 | 0.14 | 1.28 | 14.64 |
| 24Q2 (19) | 12.79 | 14.3 | 19.98 | 2.93 | 24.15 | 211.7 | 5.28 | 47.9 | 225.93 | 0 | 0 | 0 | 2.99 | -2.29 | 8.73 | 0.1 | -84.38 | -50.0 | 1.59 | -5.92 | 21.37 | 13.27 | -7.8 | 14.99 | 0.5 | 0.0 | -34.21 | 3.0 | 3.81 | -13.29 | 10.18 | -10.39 | -23.63 | 0.76 | 0.0 | 130.3 | 15.5 | 0.0 | 6.16 | 0.95 | 7.95 | 7.95 | 0.48 | 0.0 | 0.0 | 2.93 | 1.03 | 3.9 | 4.35 | 2.11 | 4.07 | -0.52 | -18.18 | -20.93 | 2.41 | -2.03 | 0.84 | 0.14 | 0.89 | 14.09 |
| 24Q1 (18) | 11.19 | -5.25 | 4.78 | 2.36 | 45.68 | 210.53 | 3.57 | 24.39 | 29.82 | 0 | 0 | 0 | 3.06 | 15.47 | 14.18 | 0.64 | 557.14 | 120.69 | 1.69 | 39.67 | 12.67 | 14.40 | 35.15 | 7.1 | 0.5 | -28.57 | -41.86 | 2.89 | -12.42 | -17.43 | 11.36 | -5.49 | -15.03 | 0.76 | 181.48 | 123.53 | 15.5 | 6.16 | 6.16 | 0.88 | 0.0 | 15.79 | 0.48 | 0.0 | -5.88 | 2.9 | -4.61 | 7.41 | 4.26 | -3.18 | 7.3 | -0.44 | 8.33 | 4.35 | 2.46 | -3.91 | 9.82 | 0.14 | 11.37 | 6.63 |
| 23Q4 (17) | 11.81 | 10.17 | 8.25 | 1.62 | 9.46 | 194.55 | 2.87 | -1.71 | -8.89 | 0 | 0 | 0 | 2.65 | -19.21 | -8.62 | -0.14 | -137.84 | -130.43 | 1.21 | -27.54 | -15.38 | 10.65 | -25.95 | -17.1 | 0.7 | 42.86 | -7.89 | 3.3 | -0.3 | -6.25 | 12.02 | -0.41 | -11.29 | 0.27 | -15.62 | -20.59 | 14.6 | 0.0 | 0.0 | 0.88 | 0.0 | 15.79 | 0.48 | 0.0 | -5.88 | 3.04 | -4.4 | -3.18 | 4.4 | -3.08 | -0.23 | -0.48 | -14.29 | 0.0 | 2.56 | -7.25 | -3.76 | 0.12 | 0.74 | -1.5 |
| 23Q3 (16) | 10.72 | 0.56 | -0.56 | 1.48 | 57.45 | 124.24 | 2.92 | 80.25 | -34.09 | 0 | 0 | 0 | 3.28 | 19.27 | 8.61 | 0.37 | 85.0 | -21.28 | 1.67 | 27.48 | 15.17 | 14.38 | 24.63 | 8.03 | 0.49 | -35.53 | -7.55 | 3.31 | -4.34 | -5.7 | 12.07 | -9.45 | -9.25 | 0.32 | -3.03 | -8.57 | 14.6 | 0.0 | 0.0 | 0.88 | 0.0 | 15.79 | 0.48 | 0.0 | -5.88 | 3.18 | 12.77 | 20.91 | 4.54 | 8.61 | 16.41 | -0.42 | 2.33 | 12.5 | 2.76 | 15.48 | 28.37 | 0.12 | 0.8 | -2.27 |
| 23Q2 (15) | 10.66 | -0.19 | -10.57 | 0.94 | 23.68 | 54.1 | 1.62 | -41.09 | -59.09 | 0 | 0 | 0 | 2.75 | 2.61 | 7.42 | 0.2 | -31.03 | 0 | 1.31 | -12.67 | 5.65 | 11.54 | -14.13 | -2.55 | 0.76 | -11.63 | 35.71 | 3.46 | -1.14 | -0.86 | 13.33 | -0.3 | -9.75 | 0.33 | -2.94 | -5.71 | 14.6 | 0.0 | 0.0 | 0.88 | 15.79 | 15.79 | 0.48 | -5.88 | -5.88 | 2.82 | 4.44 | 29.95 | 4.18 | 5.29 | 21.16 | -0.43 | 6.52 | 21.82 | 2.39 | 6.7 | 47.53 | 0.12 | -5.71 | -2.63 |
| 23Q1 (14) | 10.68 | -2.11 | -9.41 | 0.76 | 38.18 | 52.0 | 2.75 | -12.7 | -36.78 | 0 | 0 | 0 | 2.68 | -7.59 | 1.13 | 0.29 | -36.96 | 163.64 | 1.5 | 4.9 | -1.96 | 13.44 | 4.61 | -9.34 | 0.86 | 13.16 | 24.64 | 3.5 | -0.57 | -0.28 | 13.37 | -1.33 | -5.24 | 0.34 | 0.0 | -8.11 | 14.6 | 0.0 | 0.0 | 0.76 | 0.0 | 18.75 | 0.51 | 0.0 | -5.56 | 2.7 | -14.01 | -12.9 | 3.97 | -9.98 | -7.03 | -0.46 | 4.17 | 6.12 | 2.24 | -15.79 | -14.18 | 0.13 | 2.89 | 2.36 |
| 22Q4 (13) | 10.91 | 1.21 | 1.02 | 0.55 | -16.67 | -8.33 | 3.15 | -28.89 | -37.13 | 0 | 0 | 0 | 2.9 | -3.97 | 9.02 | 0.46 | -2.13 | 360.0 | 1.43 | -1.38 | 2.88 | 12.85 | -3.51 | -6.27 | 0.76 | 43.4 | -13.64 | 3.52 | 0.28 | 0.86 | 13.55 | 1.88 | 6.11 | 0.34 | -2.86 | -8.11 | 14.6 | 0.0 | 0.0 | 0.76 | 0.0 | 18.75 | 0.51 | 0.0 | -5.56 | 3.14 | 19.39 | 5.02 | 4.41 | 13.08 | 5.76 | -0.48 | 0.0 | 5.88 | 2.66 | 23.72 | 7.26 | 0.12 | -0.05 | -0.88 |
| 22Q3 (12) | 10.78 | -9.56 | 10.91 | 0.66 | 8.2 | 10.0 | 4.43 | 11.87 | 3.75 | 0 | 0 | 0 | 3.02 | 17.97 | 16.15 | 0.47 | 0 | -24.19 | 1.45 | 16.94 | -17.61 | 13.31 | 12.43 | -25.78 | 0.53 | -5.36 | 0.0 | 3.51 | 0.57 | 5.09 | 13.3 | -9.95 | -1.85 | 0.35 | 0.0 | -7.89 | 14.6 | 0.0 | 0.0 | 0.76 | 0.0 | 18.75 | 0.51 | 0.0 | -5.56 | 2.63 | 21.2 | -7.72 | 3.9 | 13.04 | -2.99 | -0.48 | 12.73 | 5.88 | 2.15 | 32.72 | -8.12 | 0.12 | 0.42 | -1.31 |
| 22Q2 (11) | 11.92 | 1.1 | 11.82 | 0.61 | 22.0 | 22.0 | 3.96 | -8.97 | -23.99 | 0 | 0 | 0 | 2.56 | -3.4 | 6.22 | 0 | -100.0 | -100.0 | 1.24 | -18.95 | -18.42 | 11.84 | -20.12 | -23.49 | 0.56 | -18.84 | 27.27 | 3.49 | -0.57 | 0.87 | 14.77 | 4.68 | 12.83 | 0.35 | -5.41 | 0 | 14.6 | 0.0 | 0.0 | 0.76 | 18.75 | 43.4 | 0.51 | -5.56 | 292.31 | 2.17 | -30.0 | -40.06 | 3.45 | -19.2 | -19.39 | -0.55 | -12.24 | -17.02 | 1.62 | -37.93 | -48.57 | 0.12 | -0.88 | 4.59 |
| 22Q1 (10) | 11.79 | 9.17 | -9.59 | 0.5 | -16.67 | -79.76 | 4.35 | -13.17 | -18.54 | 0 | 0 | 0 | 2.65 | -0.38 | 7.29 | 0.11 | 10.0 | -56.0 | 1.53 | 10.07 | 1.32 | 14.83 | 8.15 | -4.76 | 0.69 | -21.59 | 81.58 | 3.51 | 0.57 | 2.03 | 14.11 | 10.49 | -0.63 | 0.37 | 0.0 | 0 | 14.6 | 0.0 | 0.0 | 0.64 | 0.0 | 20.75 | 0.54 | 0.0 | 315.38 | 3.1 | 3.68 | -5.49 | 4.27 | 2.4 | 8.38 | -0.49 | 3.92 | -11.36 | 2.61 | 5.24 | -8.1 | 0.12 | -0.37 | 3.36 |
| 21Q4 (9) | 10.8 | 11.11 | -24.74 | 0.6 | 0.0 | -77.1 | 5.01 | 17.33 | -7.05 | 0 | 0 | 0 | 2.66 | 2.31 | 14.16 | 0.1 | -83.87 | -9.09 | 1.39 | -21.02 | 1.46 | 13.71 | -23.59 | -3.54 | 0.88 | 66.04 | 83.33 | 3.49 | 4.49 | 2.95 | 12.77 | -5.76 | -17.45 | 0.37 | -2.63 | 0 | 14.6 | 0.0 | 0.0 | 0.64 | 0.0 | 20.75 | 0.54 | 0.0 | 315.38 | 2.99 | 4.91 | -4.78 | 4.17 | 3.73 | 10.03 | -0.51 | 0.0 | 5.56 | 2.48 | 5.98 | -4.62 | 0.12 | -0.48 | 4.24 |
| 21Q3 (8) | 9.72 | -8.82 | -30.02 | 0.6 | 20.0 | -78.02 | 4.27 | -18.04 | -0.47 | 0 | 0 | 0 | 2.6 | 7.88 | -0.38 | 0.62 | 82.35 | 19.23 | 1.76 | 15.79 | 12.1 | 17.94 | 15.91 | 14.39 | 0.53 | 20.45 | 29.27 | 3.34 | -3.47 | -1.76 | 13.55 | 3.51 | -16.56 | 0.38 | 0 | 0 | 14.6 | 0.0 | 0.0 | 0.64 | 20.75 | 20.75 | 0.54 | 315.38 | 315.38 | 2.85 | -21.27 | -7.47 | 4.02 | -6.07 | 7.49 | -0.51 | -8.51 | -70.0 | 2.34 | -25.71 | -15.83 | 0.13 | 6.43 | 6.11 |
| 21Q2 (7) | 10.66 | -18.25 | -21.68 | 0.5 | -79.76 | -76.64 | 5.21 | -2.43 | 29.93 | 0 | 0 | 0 | 2.41 | -2.43 | 5.24 | 0.34 | 36.0 | -43.33 | 1.52 | 0.66 | 9.35 | 15.48 | -0.57 | 0 | 0.44 | 15.79 | 33.33 | 3.46 | 0.58 | 3.59 | 13.09 | -7.82 | -22.18 | 0 | 0 | 0 | 14.6 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 3.62 | 10.37 | 42.52 | 4.28 | 8.63 | 33.75 | -0.47 | -6.82 | -62.07 | 3.15 | 10.92 | 40.0 | 0.12 | -2.05 | 0.8 |
| 21Q1 (6) | 13.04 | -9.13 | 9.4 | 2.47 | -5.73 | 14.88 | 5.34 | -0.93 | 71.7 | 0 | 0 | 0 | 2.47 | 6.01 | 2.49 | 0.25 | 127.27 | 516.67 | 1.51 | 10.22 | -2.58 | 15.57 | 9.54 | 0 | 0.38 | -20.83 | -17.39 | 3.44 | 1.47 | 3.61 | 14.2 | -8.21 | -16.47 | 0 | 0 | 0 | 14.6 | 0.0 | 0.0 | 0.53 | 0.0 | 26.19 | 0.13 | 0.0 | -69.77 | 3.28 | 4.46 | 31.73 | 3.94 | 3.96 | 18.32 | -0.44 | 18.52 | -193.33 | 2.84 | 9.23 | 21.37 | 0.12 | 0.48 | 6.24 |
| 20Q4 (5) | 14.35 | 3.31 | 8.79 | 2.62 | -4.03 | 12.93 | 5.39 | 25.64 | 55.78 | 0 | 0 | 0 | 2.33 | -10.73 | -13.7 | 0.11 | -78.85 | 164.71 | 1.37 | -12.74 | 21.24 | 14.21 | -9.39 | 0 | 0.48 | 17.07 | -29.41 | 3.39 | -0.29 | 2.11 | 15.47 | -4.74 | -6.58 | 0 | 0 | 0 | 14.6 | 0.0 | 0.0 | 0.53 | 0.0 | 26.19 | 0.13 | 0.0 | -69.77 | 3.14 | 1.95 | 23.14 | 3.79 | 1.34 | 11.8 | -0.54 | -80.0 | -315.38 | 2.6 | -6.47 | 7.44 | 0.12 | 1.3 | 7.35 |
| 20Q3 (4) | 13.89 | 2.06 | 0.0 | 2.73 | 27.57 | 0.0 | 4.29 | 6.98 | 0.0 | 0 | 0 | 0.0 | 2.61 | 13.97 | 0.0 | 0.52 | -13.33 | 0.0 | 1.57 | 12.95 | 0.0 | 15.68 | 0 | 0.0 | 0.41 | 24.24 | 0.0 | 3.4 | 1.8 | 0.0 | 16.24 | -3.45 | 0.0 | 0 | 0 | 0.0 | 14.6 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 3.08 | 21.26 | 0.0 | 3.74 | 16.88 | 0.0 | -0.3 | -3.45 | 0.0 | 2.78 | 23.56 | 0.0 | 0.12 | 1.11 | 0.0 |
