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) | 6.43 | -29.26 | 1.75 | -16.67 | 0.57 | -34.48 | 0 | 0 | 21.35 | -36.42 | -0.14 | 0 | 4.35 | -19.29 | 20.37 | 26.94 | 3.75 | -31.44 | 1.99 | 43.17 | 1.22 | -27.81 | 0.05 | 25.0 | 10.4 | 0.0 | 1.09 | 45.33 | 1.99 | 126.14 | 2.92 | -54.16 | 6.0 | -25.0 | -2.74 | 0 | 0.18 | -95.59 | 0.02 | -46.45 |
| 2022 (9) | 9.09 | 34.47 | 2.1 | -6.67 | 0.87 | -3.33 | 0 | 0 | 33.58 | 14.57 | 3.25 | -39.59 | 5.39 | -21.66 | 16.05 | -31.62 | 5.47 | 10.28 | 1.39 | -67.9 | 1.69 | -21.03 | 0.04 | -20.0 | 10.4 | 1.07 | 0.75 | 257.14 | 0.88 | 31.34 | 6.37 | 15.19 | 8.0 | 24.61 | -2.29 | 0 | 4.08 | -8.31 | 0.03 | 47.71 |
| 2021 (8) | 6.76 | 22.02 | 2.25 | -6.25 | 0.9 | -17.43 | 0 | 0 | 29.31 | 37.22 | 5.38 | 0 | 6.88 | 54.26 | 23.47 | 12.42 | 4.96 | 45.45 | 4.33 | 75.3 | 2.14 | 71.2 | 0.05 | 400.0 | 10.29 | -0.68 | 0.21 | -76.4 | 0.67 | 0.0 | 5.53 | 0 | 6.42 | 621.35 | -1.08 | 0 | 4.45 | 0 | 0.02 | 85.17 |
| 2020 (7) | 5.54 | 8.84 | 2.4 | 8.11 | 1.09 | 28.24 | 0 | 0 | 21.36 | 5.43 | -0.69 | 0 | 4.46 | -9.35 | 20.88 | -14.02 | 3.41 | 5.9 | 2.47 | 11.26 | 1.25 | -6.72 | 0.01 | -50.0 | 10.36 | 1.27 | 0.89 | -29.37 | 0.67 | 0.0 | -0.68 | 0 | 0.89 | -42.95 | -1.03 | 0 | -1.71 | 0 | 0.01 | 0 |
| 2019 (6) | 5.09 | 18.37 | 2.22 | -31.9 | 0.85 | 26.87 | 0 | 0 | 20.26 | 9.45 | -0.35 | 0 | 4.92 | 28.46 | 24.28 | 17.36 | 3.22 | -17.01 | 2.22 | -36.75 | 1.34 | 0.75 | 0.02 | -50.0 | 10.23 | 0.0 | 1.26 | 3.28 | 0.67 | 21.82 | -0.36 | 0 | 1.56 | -28.77 | -0.94 | 0 | -1.3 | 0 | 0.00 | 0 |
| 2018 (5) | 4.3 | -31.96 | 3.26 | 123.29 | 0.67 | 45.65 | 0 | 0 | 18.51 | 0.43 | 0.33 | -2.94 | 3.83 | 2.68 | 20.69 | 2.24 | 3.88 | 42.65 | 3.51 | 163.91 | 1.33 | -2.21 | 0.04 | 0.0 | 10.23 | 6.23 | 1.22 | 2.52 | 0.55 | 0.0 | 0.42 | 2.44 | 2.19 | 2.34 | -0.67 | 0 | -0.25 | 0 | 0.00 | 0 |
| 2017 (4) | 6.32 | 68.09 | 1.46 | 25.86 | 0.46 | 21.05 | 0 | 0 | 18.43 | -4.95 | 0.34 | -67.62 | 3.73 | -10.12 | 20.24 | -5.44 | 2.72 | -24.44 | 1.33 | -8.28 | 1.36 | 195.65 | 0.04 | 0.0 | 9.63 | 0.0 | 1.19 | 10.19 | 0.55 | 120.0 | 0.41 | -71.33 | 2.14 | -22.46 | -0.58 | 0 | -0.17 | 0 | 0.00 | 0 |
| 2016 (3) | 3.76 | -39.74 | 1.16 | 33.33 | 0.38 | -35.59 | 0 | 0 | 19.39 | 10.86 | 1.05 | -1.87 | 4.15 | 5.33 | 21.40 | -4.99 | 3.6 | 19.21 | 1.45 | 0 | 0.46 | -55.77 | 0.04 | 100.0 | 9.63 | 11.85 | 1.08 | 10.2 | 0.25 | 0.0 | 1.43 | 4.38 | 2.76 | 6.56 | -0.7 | 0 | 0.73 | -45.93 | 0.00 | 0 |
| 2015 (2) | 6.24 | 15.13 | 0.87 | 14.47 | 0.59 | 43.9 | 0 | 0 | 17.49 | 0.0 | 1.07 | -20.15 | 3.94 | 2.34 | 22.53 | 2.34 | 3.02 | -14.69 | 0 | 0 | 1.04 | -14.05 | 0.02 | 0.0 | 8.61 | 0.0 | 0.98 | 16.67 | 0.25 | 0.0 | 1.37 | 0.74 | 2.59 | 5.71 | -0.02 | 0 | 1.35 | -14.01 | 0.00 | 1.65 |
| 2014 (1) | 5.42 | 14.83 | 0.76 | 123.53 | 0.41 | -38.81 | 0 | 0 | 17.49 | 7.37 | 1.34 | 41.05 | 3.85 | 2.94 | 22.01 | -4.12 | 3.54 | 37.74 | 0 | 0 | 1.21 | 68.06 | 0.02 | 0.0 | 8.61 | -0.12 | 0.84 | 12.0 | 0.25 | 0.0 | 1.36 | 44.68 | 2.45 | 26.94 | 0.21 | 0 | 1.57 | 74.44 | 0.00 | -6.1 |
| 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) | 5.55 | -12.6 | -27.36 | 1.65 | 0.0 | -30.96 | 0.48 | 2.13 | -29.41 | 0 | 0 | 0 | 5.66 | 1.8 | 1.25 | 0.02 | -93.1 | -77.78 | 4.1 | -0.97 | -18.65 | 18.77 | -1.28 | -17.2 | 3.82 | -4.98 | 14.71 | 1.91 | -1.04 | 66.09 | 1.1 | -3.51 | -11.29 | 0.08 | 33.33 | 60.0 | 10.4 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 2.62 | 0.0 | 31.66 | 2.63 | 0.77 | -25.5 | 6.34 | 0.32 | -3.94 | -2.77 | 1.77 | 8.58 | -0.14 | 33.33 | -128.0 | 0.01 | -18.92 | -31.84 |
| 24Q2 (19) | 6.35 | 3.25 | -23.95 | 1.65 | 52.78 | 41.03 | 0.47 | 0.0 | -39.74 | 0 | 0 | 0 | 5.56 | 4.91 | 5.3 | 0.29 | -35.56 | 1350.0 | 4.14 | -2.36 | -11.54 | 19.02 | -3.61 | -2.31 | 4.02 | 1.52 | -12.04 | 1.93 | -2.03 | 64.96 | 1.14 | 2.7 | -15.56 | 0.06 | 0.0 | 100.0 | 10.4 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 2.62 | 31.66 | 31.66 | 2.61 | -22.55 | -9.06 | 6.32 | -2.02 | 6.22 | -2.82 | -3.3 | -25.89 | -0.21 | -132.81 | -133.33 | 0.02 | -11.62 | -37.89 |
| 24Q1 (18) | 6.15 | -4.35 | -24.35 | 1.08 | -38.29 | -44.62 | 0.47 | -17.54 | -45.98 | 0 | 0 | 0 | 5.3 | -0.38 | 2.71 | 0.45 | 273.08 | 4400.0 | 4.24 | -2.53 | -11.67 | 19.73 | -3.16 | 29.73 | 3.96 | 5.6 | -26.12 | 1.97 | -1.01 | 56.35 | 1.11 | -9.02 | -24.49 | 0.06 | 20.0 | 100.0 | 10.4 | 0.0 | 0.0 | 1.09 | 0.0 | 45.33 | 1.99 | 0.0 | 126.14 | 3.37 | 15.41 | -47.26 | 6.45 | 7.5 | -19.48 | -2.73 | 0.36 | -26.98 | 0.64 | 255.56 | -84.91 | 0.02 | 7.79 | -39.0 |
| 23Q4 (17) | 6.43 | -15.84 | -29.26 | 1.75 | -26.78 | -16.67 | 0.57 | -16.18 | -34.48 | 0 | 0 | 0 | 5.32 | -4.83 | -14.19 | -0.26 | -388.89 | 52.73 | 4.35 | -13.69 | -19.29 | 20.37 | -10.13 | 26.94 | 3.75 | 12.61 | -31.44 | 1.99 | 73.04 | 43.17 | 1.22 | -1.61 | -27.81 | 0.05 | 0.0 | 25.0 | 10.4 | 0.0 | 0.0 | 1.09 | 0.0 | 45.33 | 1.99 | 0.0 | 126.14 | 2.92 | -17.28 | -54.16 | 6.0 | -9.09 | -25.0 | -2.74 | 9.57 | -19.65 | 0.18 | -64.0 | -95.59 | 0.02 | -11.75 | -46.45 |
| 23Q3 (16) | 7.64 | -8.5 | -14.64 | 2.39 | 104.27 | -8.08 | 0.68 | -12.82 | -21.84 | 0 | 0 | 0 | 5.59 | 5.87 | -24.46 | 0.09 | 350.0 | -90.91 | 5.04 | 7.69 | -19.23 | 22.67 | 16.46 | 27.57 | 3.33 | -27.13 | -49.62 | 1.15 | -1.71 | -24.34 | 1.24 | -8.15 | -35.08 | 0.05 | 66.67 | 66.67 | 10.4 | 0.0 | 1.17 | 1.09 | 0.0 | 45.33 | 1.99 | 0.0 | 126.14 | 3.53 | 23.0 | -49.21 | 6.6 | 10.92 | -22.99 | -3.03 | -35.27 | -50.75 | 0.5 | -20.63 | -89.88 | 0.02 | -26.12 | -41.31 |
| 23Q2 (15) | 8.35 | 2.71 | 17.77 | 1.17 | -40.0 | -57.76 | 0.78 | -10.34 | 1.3 | 0 | 0 | 0 | 5.28 | 2.33 | -58.75 | 0.02 | 100.0 | -98.98 | 4.68 | -2.5 | -47.3 | 19.47 | 28.0 | -21.34 | 4.57 | -14.74 | -39.87 | 1.17 | -7.14 | -26.88 | 1.35 | -8.16 | -29.69 | 0.03 | 0.0 | -25.0 | 10.4 | 0.0 | 1.07 | 1.09 | 45.33 | 45.33 | 1.99 | 126.14 | 126.14 | 2.87 | -55.09 | -51.76 | 5.95 | -25.72 | -21.5 | -2.24 | -4.19 | -16.67 | 0.63 | -85.14 | -84.37 | 0.03 | -13.19 | -12.56 |
| 23Q1 (14) | 8.13 | -10.56 | 0.74 | 1.95 | -7.14 | 0.0 | 0.87 | 0.0 | 7.41 | 0 | 0 | 0 | 5.16 | -16.77 | -28.13 | 0.01 | 101.82 | -98.81 | 4.8 | -10.95 | -18.51 | 15.21 | -5.25 | -22.33 | 5.36 | -2.01 | 4.08 | 1.26 | -9.35 | -70.49 | 1.47 | -13.02 | -24.62 | 0.03 | -25.0 | -40.0 | 10.4 | 0.0 | 1.07 | 0.75 | 0.0 | 257.14 | 0.88 | 0.0 | 31.34 | 6.39 | 0.31 | 0.31 | 8.01 | 0.12 | 10.33 | -2.15 | 6.11 | -144.32 | 4.24 | 3.92 | -22.77 | 0.03 | -5.37 | 57.28 |
| 22Q4 (13) | 9.09 | 1.56 | 34.47 | 2.1 | -19.23 | -6.67 | 0.87 | 0.0 | -3.33 | 0 | 0 | 0 | 6.2 | -16.22 | -19.79 | -0.55 | -155.56 | -114.21 | 5.39 | -13.62 | -21.66 | 16.05 | -9.69 | -31.64 | 5.47 | -17.25 | 10.28 | 1.39 | -8.55 | -67.9 | 1.69 | -11.52 | -21.03 | 0.04 | 33.33 | -20.0 | 10.4 | 1.17 | 1.07 | 0.75 | 0.0 | 257.14 | 0.88 | 0.0 | 31.34 | 6.37 | -8.35 | 15.19 | 8.0 | -6.65 | 24.61 | -2.29 | -13.93 | -112.04 | 4.08 | -17.41 | -8.31 | 0.03 | -3.29 | 47.71 |
| 22Q3 (12) | 8.95 | 26.23 | 36.85 | 2.6 | -6.14 | -0.76 | 0.87 | 12.99 | -8.42 | 0 | 0 | 0 | 7.4 | -42.19 | -9.42 | 0.99 | -49.75 | 5.32 | 6.24 | -29.73 | -5.17 | 17.77 | -28.19 | -26.51 | 6.61 | -13.03 | 37.71 | 1.52 | -5.0 | -1.3 | 1.91 | -0.52 | -14.73 | 0.03 | -25.0 | -50.0 | 10.28 | -0.1 | -0.1 | 0.75 | 0.0 | 257.14 | 0.88 | 0.0 | 31.34 | 6.95 | 16.81 | 316.17 | 8.57 | 13.06 | 234.77 | -2.01 | -4.69 | -87.85 | 4.94 | 22.58 | 723.33 | 0.03 | 10.07 | 8.79 |
| 22Q2 (11) | 7.09 | -12.14 | 21.2 | 2.77 | 42.05 | 9.92 | 0.77 | -4.94 | -26.67 | 0 | 0 | 0 | 12.8 | 78.27 | 82.86 | 1.97 | 134.52 | 245.61 | 8.88 | 50.76 | 48.0 | 24.75 | 26.39 | -0.14 | 7.6 | 47.57 | 90.0 | 1.6 | -62.53 | -3.03 | 1.92 | -1.54 | 6.67 | 0.04 | -20.0 | -33.33 | 10.29 | 0.0 | 0.0 | 0.75 | 257.14 | -15.73 | 0.88 | 31.34 | 31.34 | 5.95 | -6.59 | 6711.11 | 7.58 | 4.41 | 412.16 | -1.92 | -118.18 | -95.92 | 4.03 | -26.59 | 476.64 | 0.03 | 56.15 | -11.84 |
| 22Q1 (10) | 8.07 | 19.38 | 36.32 | 1.95 | -13.33 | -29.6 | 0.81 | -10.0 | -35.2 | 0 | 0 | 0 | 7.18 | -7.12 | 12.19 | 0.84 | -78.29 | 0 | 5.89 | -14.39 | 7.29 | 19.58 | -16.61 | -19.04 | 5.15 | 3.83 | 34.82 | 4.27 | -1.39 | 160.37 | 1.95 | -8.88 | 4.28 | 0.05 | 0.0 | -80.0 | 10.29 | 0.0 | -0.58 | 0.21 | 0.0 | -76.4 | 0.67 | 0.0 | 0.0 | 6.37 | 15.19 | 1036.76 | 7.26 | 13.08 | 715.73 | -0.88 | 18.52 | 9.28 | 5.49 | 23.37 | 432.73 | 0.02 | -11.13 | -62.5 |
| 21Q4 (9) | 6.76 | 3.36 | 22.02 | 2.25 | -14.12 | -6.25 | 0.9 | -5.26 | -17.43 | 0 | 0 | 0 | 7.73 | -5.39 | 37.06 | 3.87 | 311.7 | 1000.0 | 6.88 | 4.56 | 54.26 | 23.48 | -2.9 | 12.46 | 4.96 | 3.33 | 45.45 | 4.33 | 181.17 | 75.3 | 2.14 | -4.46 | 71.2 | 0.05 | -16.67 | 400.0 | 10.29 | 0.0 | -0.68 | 0.21 | 0.0 | -76.4 | 0.67 | 0.0 | 0.0 | 5.53 | 231.14 | 913.24 | 6.42 | 150.78 | 621.35 | -1.08 | -0.93 | -4.85 | 4.45 | 641.67 | 360.23 | 0.02 | -28.77 | 85.17 |
| 21Q3 (8) | 6.54 | 11.79 | 26.74 | 2.62 | 3.97 | -22.26 | 0.95 | -9.52 | -5.0 | 0 | 0 | 0 | 8.17 | 16.71 | 58.03 | 0.94 | 64.91 | 354.05 | 6.58 | 9.67 | 62.07 | 24.18 | -2.42 | 27.88 | 4.8 | 20.0 | 14.01 | 1.54 | -6.67 | -38.4 | 2.24 | 24.44 | 135.79 | 0.06 | 0.0 | 500.0 | 10.29 | 0.0 | -0.77 | 0.21 | -76.4 | -76.4 | 0.67 | 0.0 | 0.0 | 1.67 | 1955.56 | 718.52 | 2.56 | 72.97 | 98.45 | -1.07 | -9.18 | 18.32 | 0.6 | 156.07 | 137.97 | 0.03 | -10.81 | 5438.67 |
| 21Q2 (7) | 5.85 | -1.18 | 12.28 | 2.52 | -9.03 | -1.18 | 1.05 | -16.0 | 10.53 | 0 | 0 | 0 | 7.0 | 9.38 | 27.5 | 0.57 | 0 | 612.5 | 6.0 | 9.29 | 45.99 | 24.78 | 2.47 | 0 | 4.0 | 4.71 | -8.88 | 1.65 | 0.61 | -37.02 | 1.8 | -3.74 | 47.54 | 0.06 | -76.0 | 500.0 | 10.29 | -0.58 | 0.59 | 0.89 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.09 | 86.76 | -190.0 | 1.48 | 66.29 | -10.84 | -0.98 | -1.03 | 13.27 | -1.07 | 35.15 | -3.88 | 0.04 | -33.59 | 6141.63 |
| 21Q1 (6) | 5.92 | 6.86 | 0.0 | 2.77 | 15.42 | -18.77 | 1.25 | 14.68 | 47.06 | 0 | 0 | 0 | 6.4 | 13.48 | 26.48 | 0 | 100.0 | -100.0 | 5.49 | 23.09 | 25.92 | 24.19 | 15.83 | 0 | 3.82 | 12.02 | -3.05 | 1.64 | -33.6 | -17.17 | 1.87 | 49.6 | 65.49 | 0.25 | 2400.0 | 1150.0 | 10.35 | -0.1 | 1.17 | 0.89 | 0.0 | -29.37 | 0.67 | 0.0 | 0.0 | -0.68 | 0.0 | -94.29 | 0.89 | 0.0 | -43.67 | -0.97 | 5.83 | 15.65 | -1.65 | 3.51 | -10.0 | 0.05 | 338.89 | 0 |
| 20Q4 (5) | 5.54 | 7.36 | 8.84 | 2.4 | -28.78 | 8.11 | 1.09 | 9.0 | 28.24 | 0 | 0 | 0 | 5.64 | 9.09 | -1.91 | -0.43 | -16.22 | -53.57 | 4.46 | 9.85 | -9.35 | 20.88 | 10.42 | 0 | 3.41 | -19.0 | 5.9 | 2.47 | -1.2 | 11.26 | 1.25 | 31.58 | -6.72 | 0.01 | 0.0 | -50.0 | 10.36 | -0.1 | 1.27 | 0.89 | 0.0 | -29.37 | 0.67 | 0.0 | 0.0 | -0.68 | -151.85 | -88.89 | 0.89 | -31.01 | -42.95 | -1.03 | 21.37 | -9.57 | -1.71 | -8.23 | -31.54 | 0.01 | 2030.45 | 0 |
| 20Q3 (4) | 5.16 | -0.96 | 0.0 | 3.37 | 32.16 | 0.0 | 1.0 | 5.26 | 0.0 | 0 | 0 | 0.0 | 5.17 | -5.83 | 0.0 | -0.37 | -562.5 | 0.0 | 4.06 | -1.22 | 0.0 | 18.91 | 0 | 0.0 | 4.21 | -4.1 | 0.0 | 2.5 | -4.58 | 0.0 | 0.95 | -22.13 | 0.0 | 0.01 | 0.0 | 0.0 | 10.37 | 1.37 | 0.0 | 0.89 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.27 | -370.0 | 0.0 | 1.29 | -22.29 | 0.0 | -1.31 | -15.93 | 0.0 | -1.58 | -53.4 | 0.0 | 0.00 | 0.52 | 0.0 |
