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) | 22.21 | 112.54 | 2.85 | 295.83 | 0.11 | -38.89 | 0 | 0 | 91.62 | -7.9 | 4.89 | -30.34 | 11.19 | -39.09 | 12.21 | -33.86 | 15.14 | -43.19 | 0.14 | 0.0 | 1.59 | -41.33 | 0.2 | -74.03 | 8.66 | 0.0 | 6.36 | 12.37 | 0 | 0 | 15.66 | -1.45 | 22.03 | 0.64 | 0.06 | -25.0 | 15.72 | -1.57 | 0.02 | 1.13 |
| 2022 (9) | 10.45 | 5.03 | 0.72 | -69.36 | 0.18 | -10.0 | 0 | 0 | 99.48 | 82.47 | 7.02 | 273.4 | 18.37 | 174.18 | 18.47 | 50.26 | 26.65 | 24.42 | 0.14 | 0.0 | 2.71 | -16.87 | 0.77 | -39.84 | 8.66 | 0.0 | 5.66 | 3.47 | 0.34 | 78.95 | 15.89 | 52.64 | 21.89 | 36.22 | 0.08 | 0 | 15.97 | 58.59 | 0.02 | 13.94 |
| 2021 (8) | 9.95 | -30.18 | 2.35 | 4.44 | 0.2 | 5.26 | 0 | 0 | 54.52 | -1.66 | 1.88 | -25.1 | 6.7 | -12.87 | 12.29 | -11.4 | 21.42 | 99.81 | 0.14 | 0.0 | 3.26 | -5.78 | 1.28 | -38.76 | 8.66 | -0.46 | 5.47 | 4.79 | 0.19 | 1800.0 | 10.41 | -2.16 | 16.07 | 1.26 | -0.34 | 0 | 10.07 | -1.27 | 0.02 | 0 |
| 2020 (7) | 14.25 | 39.3 | 2.25 | 0 | 0.19 | 5.56 | 0 | 0 | 55.44 | -15.67 | 2.51 | -8.73 | 7.69 | -6.79 | 13.87 | 10.53 | 10.72 | -2.81 | 0.14 | 0.0 | 3.46 | -5.72 | 2.09 | -19.31 | 8.7 | 0.0 | 5.22 | 5.67 | 0.01 | 0 | 10.64 | 0.57 | 15.87 | 2.26 | -0.44 | 0 | 10.2 | -0.49 | -0.00 | 0 |
| 2019 (6) | 10.23 | 26.61 | 0 | 0 | 0.18 | 0.0 | 0 | 0 | 65.74 | 25.55 | 2.75 | -16.67 | 8.25 | 13.17 | 12.55 | -9.86 | 11.03 | -17.5 | 0.14 | 0.0 | 3.67 | -4.92 | 2.59 | 13.6 | 8.7 | 2.96 | 4.94 | 7.16 | 0 | 0 | 10.58 | 3.32 | 15.52 | 4.23 | -0.33 | 0 | 10.25 | 3.33 | 0.01 | -53.41 |
| 2018 (5) | 8.08 | -31.87 | 0.9 | 1400.0 | 0.18 | 157.14 | 0 | 0 | 52.36 | -10.91 | 3.3 | -23.26 | 7.29 | -24.06 | 13.92 | -14.77 | 13.37 | 41.93 | 0.14 | 1300.0 | 3.86 | 103.16 | 2.28 | -8.8 | 8.45 | 2.42 | 4.61 | 10.29 | 0.04 | 0 | 10.24 | -4.21 | 14.89 | 0.13 | -0.32 | 0 | 9.92 | -3.41 | 0.02 | -35.74 |
| 2017 (4) | 11.86 | -16.48 | 0.06 | 0.0 | 0.07 | 250.0 | 0 | 0 | 58.77 | 22.44 | 4.3 | -17.47 | 9.6 | 60.8 | 16.33 | 31.34 | 9.42 | 3.86 | 0.01 | -80.0 | 1.9 | 201.59 | 2.5 | -9.09 | 8.25 | 3.25 | 4.18 | 14.21 | 0 | 0 | 10.69 | -0.93 | 14.87 | 2.91 | -0.42 | 0 | 10.27 | -6.04 | 0.03 | -21.86 |
| 2016 (3) | 14.2 | 29.09 | 0.06 | 0 | 0.02 | 0.0 | 0 | 0 | 48.0 | 15.97 | 5.21 | 9.92 | 5.97 | -6.86 | 12.44 | -19.69 | 9.07 | 4.73 | 0.05 | 0 | 0.63 | 18.87 | 2.75 | -4.18 | 7.99 | 3.36 | 3.66 | 15.09 | 0 | 0 | 10.79 | 12.51 | 14.45 | 13.16 | 0.14 | 0 | 10.93 | 14.57 | 0.04 | -7.45 |
| 2015 (2) | 11.0 | -6.38 | 0 | 0 | 0.02 | 100.0 | 0 | 0 | 41.39 | 12.41 | 4.74 | 28.8 | 6.41 | 56.34 | 15.49 | 39.08 | 8.66 | 40.58 | 0 | 0 | 0.53 | 0.0 | 2.87 | 13.44 | 7.73 | 4.46 | 3.18 | 12.77 | 0 | 0 | 9.59 | 16.67 | 12.77 | 15.78 | -0.05 | 0 | 9.54 | 13.71 | 0.05 | -7.0 |
| 2014 (1) | 11.75 | 0.95 | 0 | 0 | 0.01 | -85.71 | 0 | 0 | 36.82 | -10.48 | 3.68 | -49.17 | 4.1 | -13.68 | 11.14 | -3.58 | 6.16 | 1.99 | 0 | 0 | 0.53 | -25.35 | 2.53 | 96.12 | 7.4 | 3.5 | 2.82 | 34.93 | 0 | 0 | 8.22 | -19.73 | 11.03 | -10.76 | 0.17 | 1600.0 | 8.39 | -18.15 | 0.05 | 177.06 |
| 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) | 15.33 | -25.65 | -20.07 | 2.54 | 159.18 | -25.51 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 18.94 | 12.74 | -18.22 | 0.95 | 265.38 | -34.93 | 13.04 | 7.24 | 15.6 | 18.58 | 13.69 | 76.26 | 16.63 | 20.95 | 0.67 | 0.14 | 0.0 | 0.0 | 1.51 | -1.95 | -7.36 | 0.22 | -21.43 | -24.14 | 8.66 | 0.0 | 0.0 | 6.85 | 0.0 | 7.7 | 0 | 0 | 0 | 13.12 | 7.89 | -11.47 | 19.97 | 4.99 | -5.71 | 0.23 | -28.12 | -23.33 | 13.35 | 6.97 | -11.71 | 0.02 | 7.04 | 8.62 |
| 24Q2 (19) | 20.62 | -0.29 | 35.21 | 0.98 | -61.87 | 18.07 | 0.11 | 0.0 | -38.89 | 0 | 0 | 0 | 16.8 | 6.13 | -34.4 | 0.26 | 1200.0 | -79.69 | 12.16 | 5.56 | 0.91 | 16.35 | 18.06 | 48.54 | 13.75 | -1.08 | -35.14 | 0.14 | 0.0 | 0.0 | 1.54 | -1.91 | -41.22 | 0.28 | 21.74 | -37.78 | 8.66 | 0.0 | 0.0 | 6.85 | 7.7 | 7.7 | 0 | 0 | 0 | 12.16 | -22.45 | -8.98 | 19.02 | -13.74 | -3.6 | 0.32 | 23.08 | 146.15 | 12.48 | -21.71 | -7.49 | 0.02 | -7.67 | 12.65 |
| 24Q1 (18) | 20.68 | -6.89 | 185.24 | 2.57 | -9.82 | 3571.43 | 0.11 | 0.0 | -38.89 | 0 | 0 | 0 | 15.83 | -14.89 | -34.75 | 0.02 | -97.62 | -98.48 | 11.52 | 2.95 | -1.54 | 13.85 | 13.38 | 24.31 | 13.9 | -8.19 | -44.56 | 0.14 | 0.0 | 0.0 | 1.57 | -1.26 | -40.98 | 0.23 | 15.0 | -62.3 | 8.66 | 0.0 | 0.0 | 6.36 | 0.0 | 12.37 | 0 | 0 | -100.0 | 15.68 | 0.13 | -8.89 | 22.05 | 0.09 | -5.0 | 0.26 | 333.33 | 550.0 | 15.94 | 1.4 | -7.59 | 0.02 | 2.22 | -1.49 |
| 23Q4 (17) | 22.21 | 15.8 | 112.54 | 2.85 | -16.42 | 295.83 | 0.11 | 0.0 | -38.89 | 0 | 0 | 0 | 18.6 | -19.69 | -45.23 | 0.84 | -42.47 | -65.43 | 11.19 | -0.8 | -39.09 | 12.21 | 15.83 | -33.87 | 15.14 | -8.35 | -43.19 | 0.14 | 0.0 | 0.0 | 1.59 | -2.45 | -41.33 | 0.2 | -31.03 | -74.03 | 8.66 | 0.0 | 0.0 | 6.36 | 0.0 | 12.37 | 0 | 0 | -100.0 | 15.66 | 5.67 | -1.45 | 22.03 | 4.01 | 0.64 | 0.06 | -80.0 | -25.0 | 15.72 | 3.97 | -1.57 | 0.02 | 7.52 | 1.13 |
| 23Q3 (16) | 19.18 | 25.77 | 141.56 | 3.41 | 310.84 | 97.11 | 0.11 | -38.89 | -42.11 | 0 | 0 | 0 | 23.16 | -9.57 | -9.78 | 1.46 | 14.06 | -34.23 | 11.28 | -6.39 | -15.19 | 10.54 | -4.19 | -36.87 | 16.52 | -22.08 | -32.57 | 0.14 | 0.0 | 0.0 | 1.63 | -37.79 | -49.06 | 0.29 | -35.56 | -63.29 | 8.66 | 0.0 | 0.0 | 6.36 | 0.0 | 12.37 | 0 | 0 | -100.0 | 14.82 | 10.93 | 10.27 | 21.18 | 7.35 | 8.95 | 0.3 | 130.77 | 42.86 | 15.12 | 12.08 | 10.77 | 0.02 | 11.0 | 2.86 |
| 23Q2 (15) | 15.25 | 110.34 | 100.66 | 0.83 | 1085.71 | -76.88 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 25.61 | 5.56 | 21.09 | 1.28 | -3.03 | -5.88 | 12.05 | 2.99 | 16.09 | 11.00 | -1.2 | -29.7 | 21.2 | -15.44 | -16.5 | 0.14 | 0.0 | 0.0 | 2.62 | -1.5 | -18.12 | 0.45 | -26.23 | -53.12 | 8.66 | 0.0 | 0.0 | 6.36 | 12.37 | 12.37 | 0 | -100.0 | -100.0 | 13.36 | -22.37 | 18.97 | 19.73 | -14.99 | 14.51 | 0.13 | 225.0 | 262.5 | 13.49 | -21.8 | 20.99 | 0.02 | -19.26 | -2.72 |
| 23Q1 (14) | 7.25 | -30.62 | 5.38 | 0.07 | -90.28 | -98.03 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 24.26 | -28.56 | 29.73 | 1.32 | -45.68 | 30.69 | 11.7 | -36.31 | 28.43 | 11.14 | -39.68 | -26.14 | 25.07 | -5.93 | 7.5 | 0.14 | 0.0 | 0.0 | 2.66 | -1.85 | -17.65 | 0.61 | -20.78 | -46.02 | 8.66 | 0.0 | 0.0 | 5.66 | 0.0 | 3.47 | 0.34 | 0.0 | 78.95 | 17.21 | 8.31 | 50.7 | 23.21 | 6.03 | 35.89 | 0.04 | -50.0 | 119.05 | 17.25 | 8.02 | 53.88 | 0.02 | 4.94 | 12.83 |
| 22Q4 (13) | 10.45 | 31.61 | 5.03 | 0.72 | -58.38 | -69.36 | 0.18 | -5.26 | -10.0 | 0 | 0 | 0 | 33.96 | 32.29 | 140.51 | 2.43 | 9.46 | 237.5 | 18.37 | 38.12 | 174.18 | 18.47 | 10.57 | 50.26 | 26.65 | 8.78 | 24.42 | 0.14 | 0.0 | 0.0 | 2.71 | -15.31 | -16.87 | 0.77 | -2.53 | -39.84 | 8.66 | 0.0 | 0.0 | 5.66 | 0.0 | 3.47 | 0.34 | 0.0 | 78.95 | 15.89 | 18.23 | 52.64 | 21.89 | 12.6 | 36.22 | 0.08 | -61.9 | 123.53 | 15.97 | 17.0 | 58.59 | 0.02 | 9.36 | 13.94 |
| 22Q3 (12) | 7.94 | 4.47 | -22.16 | 1.73 | -51.81 | -47.58 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 25.67 | 21.37 | 108.02 | 2.22 | 63.24 | 1109.09 | 13.3 | 28.13 | 123.53 | 16.70 | 6.68 | 48.08 | 24.5 | -3.51 | 42.61 | 0.14 | 0.0 | 0.0 | 3.2 | 0.0 | -3.32 | 0.79 | -17.71 | -38.28 | 8.66 | 0.0 | -0.46 | 5.66 | 0.0 | 3.47 | 0.34 | 0.0 | 78.95 | 13.44 | 19.68 | 39.27 | 19.44 | 12.83 | 27.06 | 0.21 | 362.5 | 138.18 | 13.65 | 22.42 | 50.0 | 0.02 | 4.98 | 15.55 |
| 22Q2 (11) | 7.6 | 10.47 | -37.03 | 3.59 | 1.13 | -6.02 | 0.19 | 0.0 | 0.0 | 0 | 0 | -100.0 | 21.15 | 13.1 | 38.69 | 1.36 | 34.65 | 58.14 | 10.38 | 13.94 | 46.2 | 15.65 | 3.8 | 18.37 | 25.39 | 8.88 | 77.93 | 0.14 | 0.0 | 0.0 | 3.2 | -0.93 | -4.76 | 0.96 | -15.04 | -29.41 | 8.66 | 0.0 | -0.46 | 5.66 | 3.47 | 3.47 | 0.34 | 78.95 | 78.95 | 11.23 | -1.66 | 13.78 | 17.23 | 0.88 | 11.02 | -0.08 | 61.9 | 85.19 | 11.15 | -0.54 | 19.51 | 0.02 | -6.35 | 22.16 |
| 22Q1 (10) | 6.88 | -30.85 | -44.96 | 3.55 | 51.06 | 13.06 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0 | 18.7 | 32.44 | 45.98 | 1.01 | 40.28 | 94.23 | 9.11 | 35.97 | 33.38 | 15.08 | 22.71 | 15.83 | 23.32 | 8.87 | 87.01 | 0.14 | 0.0 | 0.0 | 3.23 | -0.92 | -5.56 | 1.13 | -11.72 | -42.35 | 8.66 | 0.0 | -0.46 | 5.47 | 0.0 | 4.79 | 0.19 | 0.0 | 1800.0 | 11.42 | 9.7 | 2.33 | 17.08 | 6.29 | 4.21 | -0.21 | 38.24 | 53.33 | 11.21 | 11.32 | 4.67 | 0.02 | 5.97 | 962.79 |
| 21Q4 (9) | 9.95 | -2.45 | -30.18 | 2.35 | -28.79 | 4.44 | 0.2 | 5.26 | 5.26 | 0 | 0 | 0 | 14.12 | 14.42 | 14.24 | 0.72 | 427.27 | 41.18 | 6.7 | 12.61 | -12.87 | 12.29 | 8.97 | -11.4 | 21.42 | 24.68 | 99.81 | 0.14 | 0.0 | 0.0 | 3.26 | -1.51 | -5.78 | 1.28 | 0.0 | -38.76 | 8.66 | -0.46 | -0.46 | 5.47 | 0.0 | 4.79 | 0.19 | 0.0 | 1800.0 | 10.41 | 7.88 | -2.16 | 16.07 | 5.03 | 1.26 | -0.34 | 38.18 | 22.73 | 10.07 | 10.66 | -1.27 | 0.02 | 10.91 | 4910.43 |
| 21Q3 (8) | 10.2 | -15.49 | -2.21 | 3.3 | -13.61 | 0 | 0.19 | 0.0 | 0.0 | 0 | -100.0 | 0 | 12.34 | -19.08 | -7.01 | -0.22 | -125.58 | -133.33 | 5.95 | -16.2 | -12.24 | 11.28 | -14.72 | -5.9 | 17.18 | 20.39 | 44.25 | 0.14 | 0.0 | 0.0 | 3.31 | -1.49 | -5.43 | 1.28 | -5.88 | -44.1 | 8.7 | 0.0 | 0.0 | 5.47 | 0.0 | 4.79 | 0.19 | 0.0 | 1800.0 | 9.65 | -2.23 | -4.74 | 15.3 | -1.42 | -0.39 | -0.55 | -1.85 | -48.65 | 9.1 | -2.47 | -6.76 | 0.01 | 10.99 | 511.72 |
| 21Q2 (7) | 12.07 | -3.44 | 26.65 | 3.82 | 21.66 | 0 | 0.19 | 0.0 | 0.0 | 2.7 | 0 | 0 | 15.25 | 19.05 | 8.77 | 0.86 | 65.38 | 86.96 | 7.1 | 3.95 | -0.98 | 13.22 | 1.57 | 0 | 14.27 | 14.43 | 4.77 | 0.14 | 0.0 | 0.0 | 3.36 | -1.75 | -5.62 | 1.36 | -30.61 | -44.49 | 8.7 | 0.0 | 0.0 | 5.47 | 4.79 | 4.79 | 0.19 | 1800.0 | 1800.0 | 9.87 | -11.56 | 4.11 | 15.52 | -5.31 | 5.58 | -0.54 | -20.0 | -92.86 | 9.33 | -12.89 | 1.41 | 0.01 | 761.45 | 279.62 |
| 21Q1 (6) | 12.5 | -12.28 | 27.55 | 3.14 | 39.56 | 0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 12.81 | 3.64 | -18.87 | 0.52 | 1.96 | -40.91 | 6.83 | -11.18 | -4.74 | 13.02 | -6.14 | 0 | 12.47 | 16.32 | -9.9 | 0.14 | 0.0 | 0.0 | 3.42 | -1.16 | -5.52 | 1.96 | -6.22 | -23.74 | 8.7 | 0.0 | 0.0 | 5.22 | 0.0 | 5.67 | 0.01 | 0.0 | 0 | 11.16 | 4.89 | -2.62 | 16.39 | 3.28 | -0.06 | -0.45 | -2.27 | -114.29 | 10.71 | 5.0 | -4.8 | -0.00 | -490.83 | -129.15 |
| 20Q4 (5) | 14.25 | 36.63 | 39.3 | 2.25 | 0 | 0 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 12.36 | -6.86 | -8.38 | 0.51 | -22.73 | 410.0 | 7.69 | 13.42 | -6.79 | 13.87 | 15.73 | 0 | 10.72 | -9.99 | -2.81 | 0.14 | 0.0 | 0.0 | 3.46 | -1.14 | -5.72 | 2.09 | -8.73 | -19.31 | 8.7 | 0.0 | 0.0 | 5.22 | 0.0 | 5.67 | 0.01 | 0.0 | 0 | 10.64 | 5.03 | 0.57 | 15.87 | 3.32 | 2.26 | -0.44 | -18.92 | -33.33 | 10.2 | 4.51 | -0.49 | -0.00 | -114.1 | -103.35 |
| 20Q3 (4) | 10.43 | 9.44 | 0.0 | 0 | 0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 13.27 | -5.35 | 0.0 | 0.66 | 43.48 | 0.0 | 6.78 | -5.44 | 0.0 | 11.99 | 0 | 0.0 | 11.91 | -12.56 | 0.0 | 0.14 | 0.0 | 0.0 | 3.5 | -1.69 | 0.0 | 2.29 | -6.53 | 0.0 | 8.7 | 0.0 | 0.0 | 5.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 10.13 | 6.86 | 0.0 | 15.36 | 4.49 | 0.0 | -0.37 | -32.14 | 0.0 | 9.76 | 6.09 | 0.0 | 0.00 | -31.12 | 0.0 |
