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) | 13.29 | 79.84 | 2.95 | 7.27 | 0.72 | -5.26 | 0 | 0 | 18.62 | 3.73 | 1.21 | 3.42 | 8.22 | -7.12 | 44.15 | -10.46 | 1.99 | -3.86 | 0.03 | -50.0 | 4.27 | -23.89 | 0.14 | 180.0 | 12.25 | 23.12 | 1.35 | 9.76 | 2.11 | -10.59 | 2.33 | 47.47 | 5.78 | 11.8 | -2.2 | 0 | 0.13 | 0 | 0.00 | 0 |
| 2022 (9) | 7.39 | 10.13 | 2.75 | -24.66 | 0.76 | -5.0 | 0 | 0 | 17.95 | 4.48 | 1.17 | 51.95 | 8.85 | -1.99 | 49.30 | -6.2 | 2.07 | -21.59 | 0.06 | -25.0 | 5.61 | 61.67 | 0.05 | 66.67 | 9.95 | 0.0 | 1.23 | 6.96 | 2.36 | 6.31 | 1.58 | 39.82 | 5.17 | 14.89 | -1.86 | 0 | -0.28 | 0 | 0.00 | 0 |
| 2021 (8) | 6.71 | -11.01 | 3.65 | -15.12 | 0.8 | 66.67 | 0 | 0 | 17.18 | 1.72 | 0.77 | 26.23 | 9.03 | -0.22 | 52.56 | -1.91 | 2.64 | 13.79 | 0.08 | -11.11 | 3.47 | 0.0 | 0.03 | 0.0 | 9.95 | 0.0 | 1.15 | 5.5 | 2.22 | 0.45 | 1.13 | 82.26 | 4.5 | 14.8 | -2.12 | 0 | -0.99 | 0 | 0.00 | 0 |
| 2020 (7) | 7.54 | -19.01 | 4.3 | -14.0 | 0.48 | -74.47 | 0 | 0 | 16.89 | -28.37 | 0.61 | 258.82 | 9.05 | 51.85 | 53.58 | 111.99 | 2.32 | 0.43 | 0.09 | -10.0 | 3.47 | 1477.27 | 0.03 | -57.14 | 9.95 | 0.0 | 1.09 | 1.87 | 2.21 | 53.47 | 0.62 | -34.04 | 3.92 | 13.62 | -1.98 | 0 | -1.36 | 0 | 0.00 | 0 |
| 2019 (6) | 9.31 | 54.14 | 5.0 | 88.68 | 1.88 | 48.03 | 0 | 0 | 23.58 | -12.54 | 0.17 | -89.76 | 5.96 | -52.28 | 25.28 | -45.44 | 2.31 | -17.5 | 0.1 | 0 | 0.22 | -89.67 | 0.07 | 0.0 | 9.95 | 0.0 | 1.07 | 17.58 | 1.44 | 65.52 | 0.94 | -62.55 | 3.45 | -19.39 | -1.96 | 0 | -1.02 | 0 | 0.00 | 0 |
| 2018 (5) | 6.04 | 28.24 | 2.65 | 23.83 | 1.27 | -53.48 | 0 | 0 | 26.96 | -9.38 | 1.66 | 348.65 | 12.49 | -4.66 | 46.33 | 5.21 | 2.8 | -27.46 | 0 | 0 | 2.13 | 115.15 | 0.07 | 0 | 9.95 | 0.0 | 0.91 | 4.6 | 0.87 | 155.88 | 2.51 | 68.46 | 4.28 | 58.52 | -1.19 | 0 | 1.32 | 51.72 | 0.02 | -3.22 |
| 2017 (4) | 4.71 | -16.49 | 2.14 | 38.96 | 2.73 | 137.39 | 0 | 0 | 29.75 | 16.85 | 0.37 | 5.71 | 13.1 | 15.52 | 44.03 | -1.14 | 3.86 | 9.97 | 0 | 0 | 0.99 | -67.22 | 0 | 0 | 9.95 | 0.0 | 0.87 | 3.57 | 0.34 | 41.67 | 1.49 | -4.49 | 2.7 | 2.27 | -0.62 | 0 | 0.87 | -40.82 | 0.02 | -14.62 |
| 2016 (3) | 5.64 | -31.88 | 1.54 | -49.67 | 1.15 | -42.5 | 0 | 0 | 25.46 | -7.28 | 0.35 | -63.92 | 11.34 | 13.97 | 44.54 | 22.92 | 3.51 | 16.61 | 0 | 0 | 3.02 | 164.91 | 0 | 0 | 9.95 | 0.0 | 0.84 | 13.51 | 0.24 | 0.0 | 1.56 | -32.47 | 2.64 | -19.76 | -0.09 | 0 | 1.47 | -52.27 | 0.02 | -6.17 |
| 2015 (2) | 8.28 | 21.41 | 3.06 | -23.5 | 2.0 | -47.37 | 0 | 0 | 27.46 | -15.77 | 0.97 | 70.18 | 9.95 | -15.89 | 36.23 | -0.15 | 3.01 | -9.06 | 0 | 0 | 1.14 | -34.86 | 0 | 0 | 9.95 | 0.0 | 0.74 | 8.82 | 0.24 | 0.0 | 2.31 | 21.58 | 3.29 | 16.67 | 0.77 | -3.75 | 3.08 | 14.07 | 0.02 | -11.26 |
| 2014 (1) | 6.82 | -19.39 | 4.0 | 76.21 | 3.8 | 72.73 | 0 | 0 | 32.6 | 0.22 | 0.57 | -77.56 | 11.83 | -13.33 | 36.29 | -13.52 | 3.31 | -7.8 | 0 | 0 | 1.75 | -29.72 | 0 | 0 | 9.95 | 4.96 | 0.68 | 58.14 | 0.24 | 0.0 | 1.9 | -45.24 | 2.82 | -31.88 | 0.8 | 400.0 | 2.7 | -25.62 | 0.03 | 5.98 |
| 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) | 10.25 | -11.41 | -16.46 | 2.9 | 38.1 | -22.67 | 0.9 | 18.42 | 38.46 | 0 | 0 | 0 | 5.48 | 13.22 | 10.26 | 0.71 | -4.05 | 18.33 | 8.63 | 18.22 | 12.81 | 44.55 | 15.11 | 10.71 | 2.28 | 3.64 | 9.09 | 0.01 | 0.0 | -75.0 | 3.97 | 4.47 | -5.02 | 0.13 | -7.14 | -7.14 | 12.53 | 1.79 | 16.45 | 1.47 | 0.0 | 8.89 | 2.45 | 0.0 | 16.11 | 2.61 | 37.37 | 16.52 | 6.53 | 12.39 | 14.76 | -1.02 | 38.92 | 43.33 | 1.59 | 591.3 | 261.36 | 0.00 | 0 | 0 |
| 24Q2 (19) | 11.57 | -17.77 | 7.43 | 2.1 | -30.0 | -44.0 | 0.76 | 2.7 | 22.58 | 0 | 0 | 0 | 4.84 | 27.37 | 2.11 | 0.74 | 42.31 | 72.09 | 7.3 | 10.77 | 0.69 | 38.71 | 10.19 | 4.21 | 2.2 | 8.37 | 16.4 | 0.01 | -50.0 | -75.0 | 3.8 | -7.09 | -9.09 | 0.14 | 7.69 | 0.0 | 12.31 | 0.49 | 16.68 | 1.47 | 8.89 | 8.89 | 2.45 | 16.11 | 16.11 | 1.9 | 16.56 | 15.85 | 5.81 | 14.37 | 14.15 | -1.67 | 9.24 | 30.42 | 0.23 | 209.52 | 130.26 | 0.00 | 0 | 0 |
| 24Q1 (18) | 14.07 | 5.87 | 26.64 | 3.0 | 1.69 | -10.45 | 0.74 | 2.78 | 7.25 | 0 | 0 | 0 | 3.8 | -27.62 | 3.83 | 0.52 | 477.78 | 477.78 | 6.59 | -19.83 | 3.62 | 35.13 | -20.43 | 3.67 | 2.03 | 2.01 | -9.78 | 0.02 | -33.33 | -60.0 | 4.09 | -4.22 | -23.98 | 0.13 | -7.14 | -13.33 | 12.25 | 0.0 | 22.5 | 1.35 | 0.0 | 9.76 | 2.11 | 0.0 | -10.59 | 1.63 | -30.04 | -2.4 | 5.08 | -12.11 | -3.42 | -1.84 | 16.36 | -3.37 | -0.21 | -261.54 | -90.91 | 0.00 | 0 | 0 |
| 23Q4 (17) | 13.29 | 8.31 | 79.84 | 2.95 | -21.33 | 7.27 | 0.72 | 10.77 | -5.26 | 0 | 0 | 0 | 5.25 | 5.63 | -6.91 | 0.09 | -85.0 | -80.0 | 8.22 | 7.45 | -7.12 | 44.15 | 9.7 | -10.41 | 1.99 | -4.78 | -3.86 | 0.03 | -25.0 | -50.0 | 4.27 | 2.15 | -23.89 | 0.14 | 0.0 | 180.0 | 12.25 | 13.85 | 23.12 | 1.35 | 0.0 | 9.76 | 2.11 | 0.0 | -10.59 | 2.33 | 4.02 | 47.47 | 5.78 | 1.58 | 11.8 | -2.2 | -22.22 | -18.28 | 0.13 | -70.45 | 146.43 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.27 | 13.93 | 43.68 | 3.75 | 0.0 | 0.0 | 0.65 | 4.84 | -52.55 | 0 | 0 | 0 | 4.97 | 4.85 | -9.31 | 0.6 | 39.53 | -22.08 | 7.65 | 5.52 | -10.63 | 40.24 | 8.35 | -15.85 | 2.09 | 10.58 | -30.33 | 0.04 | 0.0 | -42.86 | 4.18 | 0.0 | 41.69 | 0.14 | 0.0 | 133.33 | 10.76 | 1.99 | 8.14 | 1.35 | 0.0 | 9.76 | 2.11 | 0.0 | -10.59 | 2.24 | 36.59 | 98.23 | 5.69 | 11.79 | 20.55 | -1.8 | 25.0 | -13.92 | 0.44 | 157.89 | 197.78 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.77 | -3.06 | 22.67 | 3.75 | 11.94 | -11.76 | 0.62 | -10.14 | 1.64 | 0 | 0 | 0 | 4.74 | 29.51 | 18.8 | 0.43 | 377.78 | 30.3 | 7.25 | 13.99 | 16.75 | 37.14 | 9.61 | 6.58 | 1.89 | -16.0 | -40.57 | 0.04 | -20.0 | -50.0 | 4.18 | -22.3 | 31.86 | 0.14 | -6.67 | 133.33 | 10.55 | 5.5 | 6.03 | 1.35 | 9.76 | 9.76 | 2.11 | -10.59 | -10.59 | 1.64 | -1.8 | 368.57 | 5.09 | -3.23 | 28.86 | -2.4 | -34.83 | -37.93 | -0.76 | -590.91 | 45.32 | 0.00 | 0 | 0 |
| 23Q1 (14) | 11.11 | 50.34 | 17.82 | 3.35 | 21.82 | -21.18 | 0.69 | -9.21 | -10.39 | 0 | 0 | 0 | 3.66 | -35.11 | 28.42 | 0.09 | -80.0 | 123.68 | 6.36 | -28.14 | 14.59 | 33.88 | -31.24 | 5.19 | 2.25 | 8.7 | -23.99 | 0.05 | -16.67 | -37.5 | 5.38 | -4.1 | 62.05 | 0.15 | 200.0 | 114.29 | 10.0 | 0.5 | 0.5 | 1.23 | 0.0 | 6.96 | 2.36 | 0.0 | 6.31 | 1.67 | 5.7 | 125.68 | 5.26 | 1.74 | 27.67 | -1.78 | 4.3 | -17.88 | -0.11 | 60.71 | 85.71 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.39 | -13.47 | 10.13 | 2.75 | -26.67 | -24.66 | 0.76 | -44.53 | -5.0 | 0 | 0 | 0 | 5.64 | 2.92 | 1.08 | 0.45 | -41.56 | 36.36 | 8.85 | 3.39 | -1.99 | 49.28 | 3.04 | -6.3 | 2.07 | -31.0 | -21.59 | 0.06 | -14.29 | -25.0 | 5.61 | 90.17 | 61.67 | 0.05 | -16.67 | 66.67 | 9.95 | 0.0 | 0.0 | 1.23 | 0.0 | 6.96 | 2.36 | 0.0 | 6.31 | 1.58 | 39.82 | 39.82 | 5.17 | 9.53 | 14.89 | -1.86 | -17.72 | 12.26 | -0.28 | 37.78 | 71.72 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.54 | -2.73 | 23.77 | 3.75 | -11.76 | 0.0 | 1.37 | 124.59 | 67.07 | 0 | 0 | 0 | 5.48 | 37.34 | 1.48 | 0.77 | 133.33 | 113.89 | 8.56 | 37.84 | 5.42 | 47.82 | 37.23 | 1.0 | 3.0 | -5.66 | -8.54 | 0.07 | -12.5 | -12.5 | 2.95 | -6.94 | -18.51 | 0.06 | 0.0 | 200.0 | 9.95 | 0.0 | 0.0 | 1.23 | 0.0 | 6.96 | 2.36 | 0.0 | 6.31 | 1.13 | 222.86 | 44.87 | 4.72 | 19.49 | 13.73 | -1.58 | 9.2 | 29.78 | -0.45 | 67.63 | 69.39 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.78 | -6.89 | 12.71 | 4.25 | 0.0 | 13.33 | 0.61 | -20.78 | -27.38 | 0 | 0 | 0 | 3.99 | 40.0 | 17.35 | 0.33 | 186.84 | 725.0 | 6.21 | 11.89 | 8.38 | 34.85 | 8.19 | 3.03 | 3.18 | 7.43 | 0.32 | 0.08 | 0.0 | 0.0 | 3.17 | -4.52 | -1.55 | 0.06 | -14.29 | 500.0 | 9.95 | 0.0 | 0.0 | 1.23 | 6.96 | 12.84 | 2.36 | 6.31 | 6.79 | 0.35 | -52.7 | -49.28 | 3.95 | -4.13 | -1.0 | -1.74 | -15.23 | 21.97 | -1.39 | -80.52 | 9.74 | 0.00 | 0 | 0 |
| 22Q1 (10) | 9.43 | 40.54 | 12.8 | 4.25 | 16.44 | 7.59 | 0.77 | -3.75 | 42.59 | 0 | 0 | 0 | 2.85 | -48.92 | 2.15 | -0.38 | -215.15 | -1366.67 | 5.55 | -38.54 | -5.77 | 32.21 | -38.75 | -5.44 | 2.96 | 12.12 | 10.45 | 0.08 | 0.0 | 0.0 | 3.32 | -4.32 | 0.0 | 0.07 | 133.33 | 250.0 | 9.95 | 0.0 | 0.0 | 1.15 | 0.0 | 5.5 | 2.22 | 0.0 | 0.45 | 0.74 | -34.51 | 13.85 | 4.12 | -8.44 | 4.3 | -1.51 | 28.77 | 28.1 | -0.77 | 22.22 | 46.9 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.71 | -2.75 | -11.01 | 3.65 | -2.67 | -15.12 | 0.8 | -2.44 | 66.67 | 0 | 0 | 0 | 5.58 | 3.33 | 0.36 | 0.33 | -8.33 | 265.0 | 9.03 | 11.21 | -0.22 | 52.59 | 11.08 | -1.85 | 2.64 | -19.51 | 13.79 | 0.08 | 0.0 | -11.11 | 3.47 | -4.14 | 0.0 | 0.03 | 50.0 | 0.0 | 9.95 | 0.0 | 0.0 | 1.15 | 0.0 | 5.5 | 2.22 | 0.0 | 0.45 | 1.13 | 44.87 | 82.26 | 4.5 | 8.43 | 14.8 | -2.12 | 5.78 | -7.07 | -0.99 | 32.65 | 27.21 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.9 | -11.42 | -22.82 | 3.75 | 0.0 | -27.61 | 0.82 | -2.38 | 115.79 | 0 | 0 | 0 | 5.4 | 58.82 | 4.05 | 0.36 | 800.0 | 2.86 | 8.12 | 41.71 | 4.37 | 47.35 | 39.98 | -2.51 | 3.28 | 3.47 | 27.13 | 0.08 | 0.0 | -11.11 | 3.62 | 12.42 | 13.48 | 0.02 | 100.0 | -50.0 | 9.95 | 0.0 | 0.0 | 1.15 | 5.5 | 5.5 | 2.22 | 0.45 | 0.45 | 0.78 | 13.04 | -4.88 | 4.15 | 4.01 | 0.73 | -2.25 | -0.9 | 5.86 | -1.47 | 4.55 | 6.37 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.79 | -6.82 | -16.06 | 3.75 | -5.06 | -36.44 | 0.84 | 55.56 | 425.0 | 0 | 0 | 0 | 3.4 | 21.86 | -9.33 | 0.04 | 33.33 | -88.89 | 5.73 | -2.72 | -0.35 | 33.83 | -0.71 | 0 | 3.17 | 18.28 | 35.47 | 0.08 | 0.0 | -20.0 | 3.22 | -3.01 | 347.22 | 0.01 | -50.0 | -75.0 | 9.95 | 0.0 | 0.0 | 1.09 | 0.0 | 0 | 2.21 | 0.0 | 0 | 0.69 | 6.15 | 0 | 3.99 | 1.01 | 6.12 | -2.23 | -6.19 | 16.48 | -1.54 | -6.21 | 42.32 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.36 | 10.88 | -17.64 | 3.95 | -8.14 | -21.0 | 0.54 | 12.5 | -64.94 | 0 | 0 | 0 | 2.79 | -49.82 | 16.74 | 0.03 | 115.0 | -66.67 | 5.89 | -34.92 | 40.24 | 34.07 | -36.42 | 0 | 2.68 | 15.52 | 14.04 | 0.08 | -11.11 | -20.0 | 3.32 | -4.32 | 1409.09 | 0.02 | -33.33 | -66.67 | 9.95 | 0.0 | 0.0 | 1.09 | 0.0 | 0 | 2.21 | 0.0 | 0 | 0.65 | 4.84 | 0 | 3.95 | 0.77 | 11.58 | -2.1 | -6.06 | 11.02 | -1.45 | -6.62 | 38.56 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.54 | -15.66 | -19.01 | 4.3 | -16.99 | -14.0 | 0.48 | 26.32 | -74.47 | 0 | 0 | 0 | 5.56 | 7.13 | 18.55 | -0.2 | -157.14 | 72.97 | 9.05 | 16.32 | 51.85 | 53.58 | 10.33 | 0 | 2.32 | -10.08 | 0.43 | 0.09 | 0.0 | -10.0 | 3.47 | 8.78 | 1477.27 | 0.03 | -25.0 | -57.14 | 9.95 | 0.0 | 0.0 | 1.09 | 0.0 | 1.87 | 2.21 | 0.0 | 53.47 | 0.62 | -24.39 | -34.04 | 3.92 | -4.85 | 13.62 | -1.98 | 17.15 | -1.02 | -1.36 | 13.38 | -33.33 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.94 | -3.66 | 0.0 | 5.18 | -12.2 | 0.0 | 0.38 | 137.5 | 0.0 | 0 | 0 | 0.0 | 5.19 | 38.4 | 0.0 | 0.35 | -2.78 | 0.0 | 7.78 | 35.3 | 0.0 | 48.56 | 0 | 0.0 | 2.58 | 10.26 | 0.0 | 0.09 | -10.0 | 0.0 | 3.19 | 343.06 | 0.0 | 0.04 | 0.0 | 0.0 | 9.95 | 0.0 | 0.0 | 1.09 | 0 | 0.0 | 2.21 | 0 | 0.0 | 0.82 | 0 | 0.0 | 4.12 | 9.57 | 0.0 | -2.39 | 10.49 | 0.0 | -1.57 | 41.2 | 0.0 | 0.00 | 0 | 0.0 |
