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) | 14.5 | 44.14 | 7.23 | -8.6 | 0.01 | -96.55 | 0 | 0 | 82.35 | 4.49 | 6.03 | 7.68 | 15.58 | 17.85 | 18.92 | 12.79 | 12.15 | -32.84 | 2.48 | 5.53 | 0.01 | 0.0 | 0.6 | 15.38 | 7.24 | 1.54 | 3.76 | 17.5 | 0.17 | -83.17 | 9.74 | 39.94 | 13.68 | 22.47 | -0.26 | 0 | 9.48 | 39.62 | 0.11 | 5.9 |
| 2022 (9) | 10.06 | 50.6 | 7.91 | 30.1 | 0.29 | -25.64 | 0 | 0 | 78.81 | 59.92 | 5.6 | 171.84 | 13.22 | 36.43 | 16.77 | -14.69 | 18.09 | 21.17 | 2.35 | 2.62 | 0.01 | -96.77 | 0.52 | 6.12 | 7.13 | 1.13 | 3.2 | 7.02 | 1.01 | 32.89 | 6.96 | 92.8 | 11.17 | 51.77 | -0.17 | 0 | 6.79 | 161.15 | 0.11 | 2.74 |
| 2021 (8) | 6.68 | -24.77 | 6.08 | 394.31 | 0.39 | 0.0 | 0 | 0 | 49.28 | 5.1 | 2.06 | -8.04 | 9.69 | 62.86 | 19.66 | 54.96 | 14.93 | 71.61 | 2.29 | 2.69 | 0.31 | -55.07 | 0.49 | 0.0 | 7.05 | 0.43 | 2.99 | 7.94 | 0.76 | 90.0 | 3.61 | -8.38 | 7.36 | 3.52 | -1.01 | 0 | 2.6 | -17.2 | 0.10 | 5.01 |
| 2020 (7) | 8.88 | -20.43 | 1.23 | -54.78 | 0.39 | 0.0 | 0 | 0 | 46.89 | -23.68 | 2.24 | -51.3 | 5.95 | -37.7 | 12.69 | -18.36 | 8.7 | -1.25 | 2.23 | 65.19 | 0.69 | -34.91 | 0.49 | -7.55 | 7.02 | 0.0 | 2.77 | 19.91 | 0.4 | 90.48 | 3.94 | -23.64 | 7.11 | -7.3 | -0.8 | 0 | 3.14 | -31.44 | 0.10 | 4.5 |
| 2019 (6) | 11.16 | 104.4 | 2.72 | 198.9 | 0.39 | 0.0 | 0 | 0 | 61.44 | 22.37 | 4.6 | 88.52 | 9.55 | 12.35 | 15.54 | -8.18 | 8.81 | 14.86 | 1.35 | 200.0 | 1.06 | -26.9 | 0.53 | -5.36 | 7.02 | 1.45 | 2.31 | 12.14 | 0.21 | -46.15 | 5.16 | 108.06 | 7.67 | 55.58 | -0.58 | 0 | 4.58 | 101.76 | 0.09 | -6.32 |
| 2018 (5) | 5.46 | -9.75 | 0.91 | -50.27 | 0.39 | 0.0 | 0 | 0 | 50.21 | 3.46 | 2.44 | 6.55 | 8.5 | 23.01 | 16.93 | 18.89 | 7.67 | 6.23 | 0.45 | -88.37 | 1.45 | -20.77 | 0.56 | -41.05 | 6.92 | -0.14 | 2.06 | 11.96 | 0.39 | 0 | 2.48 | 2.06 | 4.93 | 15.73 | -0.21 | 0 | 2.27 | 13.5 | 0.10 | -0.49 |
| 2017 (4) | 6.05 | 6.51 | 1.83 | 815.0 | 0.39 | 0.0 | 0 | 0 | 48.53 | -4.02 | 2.29 | -29.32 | 6.91 | 13.09 | 14.24 | 17.82 | 7.22 | 11.42 | 3.87 | 1.04 | 1.83 | -17.57 | 0.95 | 2.15 | 6.93 | 0.0 | 1.84 | 19.48 | 0 | 0 | 2.43 | -17.06 | 4.26 | -4.7 | -0.43 | 0 | 2.0 | -26.2 | 0.10 | 6.56 |
| 2016 (3) | 5.68 | 10.29 | 0.2 | 0 | 0.39 | 0 | 0 | 0 | 50.56 | 12.78 | 3.24 | 9.09 | 6.11 | -9.75 | 12.08 | -19.98 | 6.48 | 7.11 | 3.83 | 857.5 | 2.22 | 0 | 0.93 | -13.89 | 6.93 | 1.46 | 1.54 | 23.2 | 0 | 0 | 2.93 | -2.66 | 4.47 | 4.93 | -0.22 | 0 | 2.71 | -15.58 | 0.09 | 38.3 |
| 2015 (2) | 5.15 | 4.89 | 0 | 0 | 0 | 0 | 0 | 0 | 44.83 | 19.39 | 2.97 | 48.5 | 6.77 | 28.22 | 15.10 | 7.4 | 6.05 | 34.44 | 0.4 | 73.91 | 0 | 0 | 1.08 | -5.26 | 6.83 | 0.0 | 1.25 | 20.19 | 0 | 0 | 3.01 | 42.65 | 4.26 | 31.89 | 0.2 | 150.0 | 3.21 | 46.58 | 0.07 | 5.33 |
| 2014 (1) | 4.91 | 43.57 | 0 | 0 | 0.05 | -86.11 | 0 | 0 | 37.55 | 10.31 | 2.0 | 10.5 | 5.28 | 63.98 | 14.06 | 48.65 | 4.5 | 21.29 | 0.23 | -4.17 | 0 | 0 | 1.14 | 103.57 | 6.83 | 26.25 | 1.04 | 16.85 | 0.08 | -42.86 | 2.11 | 36.13 | 3.23 | 25.19 | 0.08 | 0 | 2.19 | 48.98 | 0.06 | -14.32 |
| 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) | 13.0 | -6.81 | -0.91 | 2.63 | 345.76 | -57.99 | 0.07 | 0.0 | 600.0 | 0 | 0 | 0 | 21.66 | 13.05 | -4.41 | 1.43 | 21.19 | -20.11 | 16.2 | 16.13 | 6.72 | 21.49 | 17.67 | 22.62 | 10.96 | 3.89 | -23.57 | 2.51 | 0.0 | 3.72 | 6.44 | 0.31 | 64300.0 | 0.56 | -1.75 | 0.0 | 7.26 | 0.0 | 0.55 | 4.37 | 0.0 | 16.22 | 0.26 | 0.0 | 52.94 | 8.15 | 21.46 | -4.68 | 12.78 | 12.6 | 2.4 | 0.14 | -67.44 | -62.16 | 8.29 | 16.11 | -7.06 | 0.12 | 0.64 | 3.48 |
| 24Q2 (19) | 13.95 | -16.42 | 17.62 | 0.59 | -22.37 | -90.59 | 0.07 | 600.0 | -30.0 | 0 | 0 | 0 | 19.16 | 22.82 | -3.67 | 1.18 | 38.82 | -6.35 | 13.95 | 18.12 | 18.32 | 18.27 | 19.25 | 30.65 | 10.55 | -3.21 | -31.23 | 2.51 | 0.8 | 5.02 | 6.42 | 4.73 | 64100.0 | 0.57 | -1.72 | 3.64 | 7.26 | 0.14 | 0.69 | 4.37 | 16.22 | 16.22 | 0.26 | 52.94 | 52.94 | 6.71 | 7.53 | -0.59 | 11.35 | 11.6 | 6.17 | 0.43 | 59.26 | 816.67 | 7.14 | 9.68 | 6.73 | 0.12 | -8.39 | 6.65 |
| 24Q1 (18) | 16.69 | 15.1 | 57.16 | 0.76 | -89.49 | -90.64 | 0.01 | 0.0 | -95.0 | 0 | 0 | 0 | 15.6 | -17.68 | -25.14 | 0.85 | -26.09 | -53.3 | 11.81 | -24.2 | -12.71 | 15.32 | -19.05 | -5.91 | 10.9 | -10.29 | -35.23 | 2.49 | 0.4 | 4.62 | 6.13 | 61200.0 | 61200.0 | 0.58 | -3.33 | 3.57 | 7.25 | 0.14 | 1.68 | 3.76 | 0.0 | 17.5 | 0.17 | 0.0 | -83.17 | 6.24 | -35.93 | 19.54 | 10.17 | -25.66 | 7.85 | 0.27 | 203.85 | 203.85 | 6.51 | -31.33 | 31.25 | 0.13 | 12.67 | 6.84 |
| 23Q4 (17) | 14.5 | 10.52 | 44.14 | 7.23 | 15.5 | -8.6 | 0.01 | 0.0 | -96.55 | 0 | 0 | 0 | 18.95 | -16.37 | -18.35 | 1.15 | -35.75 | -35.03 | 15.58 | 2.64 | 17.85 | 18.92 | 7.95 | 12.81 | 12.15 | -15.27 | -32.84 | 2.48 | 2.48 | 5.53 | 0.01 | 0.0 | 0.0 | 0.6 | 7.14 | 15.38 | 7.24 | 0.28 | 1.54 | 3.76 | 0.0 | 17.5 | 0.17 | 0.0 | -83.17 | 9.74 | 13.92 | 39.94 | 13.68 | 9.62 | 22.47 | -0.26 | -170.27 | -52.94 | 9.48 | 6.28 | 39.62 | 0.11 | -0.39 | 5.9 |
| 23Q3 (16) | 13.12 | 10.62 | 17.88 | 6.26 | -0.16 | -39.52 | 0.01 | -90.0 | -97.44 | 0 | 0 | 0 | 22.66 | 13.93 | 11.13 | 1.79 | 42.06 | 24.31 | 15.18 | 28.75 | 12.28 | 17.53 | 25.38 | -9.49 | 14.34 | -6.52 | -25.7 | 2.42 | 1.26 | 2.11 | 0.01 | 0.0 | 0.0 | 0.56 | 1.82 | 12.0 | 7.22 | 0.14 | 1.4 | 3.76 | 0.0 | 17.5 | 0.17 | 0.0 | -83.17 | 8.55 | 26.67 | 66.02 | 12.48 | 16.74 | 33.33 | 0.37 | 716.67 | 236.36 | 8.92 | 33.33 | 69.58 | 0.11 | 3.72 | 7.36 |
| 23Q2 (15) | 11.86 | 11.68 | 18.84 | 6.27 | -22.78 | -24.55 | 0.1 | -50.0 | -74.36 | 0 | 0 | 0 | 19.89 | -4.56 | 6.53 | 1.26 | -30.77 | -5.97 | 11.79 | -12.86 | 4.15 | 13.98 | -14.12 | -22.91 | 15.34 | -8.85 | -16.59 | 2.39 | 0.42 | 2.14 | 0.01 | 0.0 | -90.91 | 0.55 | -1.79 | 10.0 | 7.21 | 1.12 | 1.41 | 3.76 | 17.5 | 17.5 | 0.17 | -83.17 | -83.17 | 6.75 | 29.31 | 81.94 | 10.69 | 13.36 | 34.97 | -0.06 | 76.92 | 87.5 | 6.69 | 34.88 | 107.12 | 0.11 | -8.22 | 4.68 |
| 23Q1 (14) | 10.62 | 5.57 | 31.11 | 8.12 | 2.65 | 0.74 | 0.2 | -31.03 | -48.72 | 0 | 0 | 0 | 20.84 | -10.21 | 25.92 | 1.82 | 2.82 | 73.33 | 13.53 | 2.34 | 23.79 | 16.28 | -2.94 | -17.81 | 16.83 | -6.97 | 3.7 | 2.38 | 1.28 | 3.48 | 0.01 | 0.0 | -95.24 | 0.56 | 7.69 | 14.29 | 7.13 | 0.0 | 1.13 | 3.2 | 0.0 | 7.02 | 1.01 | 0.0 | 32.89 | 5.22 | -25.0 | 84.45 | 9.43 | -15.58 | 43.31 | -0.26 | -52.94 | 65.33 | 4.96 | -26.95 | 138.46 | 0.12 | 11.67 | 9.57 |
| 22Q4 (13) | 10.06 | -9.61 | 50.6 | 7.91 | -23.57 | 30.1 | 0.29 | -25.64 | -25.64 | 0 | 0 | 0 | 23.21 | 13.83 | 63.45 | 1.77 | 22.92 | 77.0 | 13.22 | -2.22 | 36.43 | 16.77 | -13.4 | -14.7 | 18.09 | -6.27 | 21.17 | 2.35 | -0.84 | 2.62 | 0.01 | 0.0 | -96.77 | 0.52 | 4.0 | 6.12 | 7.13 | 0.14 | 1.13 | 3.2 | 0.0 | 7.02 | 1.01 | 0.0 | 32.89 | 6.96 | 35.15 | 92.8 | 11.17 | 19.34 | 51.77 | -0.17 | -254.55 | 83.17 | 6.79 | 29.09 | 161.15 | 0.11 | 0.99 | 2.74 |
| 22Q3 (12) | 11.13 | 11.52 | 12.65 | 10.35 | 24.55 | 123.54 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 20.39 | 9.21 | 56.85 | 1.44 | 7.46 | 144.07 | 13.52 | 19.43 | 89.89 | 19.37 | 6.79 | 24.61 | 19.3 | 4.95 | 51.14 | 2.37 | 1.28 | 3.95 | 0.01 | -90.91 | -97.5 | 0.5 | 0.0 | 2.04 | 7.12 | 0.14 | 0.99 | 3.2 | 0.0 | 7.02 | 1.01 | 0.0 | 32.89 | 5.15 | 38.81 | 98.08 | 9.36 | 18.18 | 47.4 | 0.11 | 122.92 | 111.46 | 5.26 | 62.85 | 220.73 | 0.10 | 1.13 | 0.91 |
| 22Q2 (11) | 9.98 | 23.21 | 2.99 | 8.31 | 3.1 | 243.39 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 18.67 | 12.81 | 63.34 | 1.34 | 27.62 | 362.07 | 11.32 | 3.57 | 77.71 | 18.14 | -8.44 | 24.41 | 18.39 | 13.31 | 69.81 | 2.34 | 1.74 | 2.63 | 0.11 | -47.62 | -78.0 | 0.5 | 2.04 | 2.04 | 7.11 | 0.85 | 0.71 | 3.2 | 7.02 | 15.52 | 1.01 | 32.89 | 152.5 | 3.71 | 31.1 | 42.69 | 7.92 | 20.36 | 37.26 | -0.48 | 36.0 | 49.47 | 3.23 | 55.29 | 95.76 | 0.10 | -3.93 | 2.15 |
| 22Q1 (10) | 8.1 | 21.26 | -7.32 | 8.06 | 32.57 | 757.45 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 16.55 | 16.55 | 55.4 | 1.05 | 5.0 | 452.63 | 10.93 | 12.8 | 77.44 | 19.81 | 0.74 | 35.7 | 16.23 | 8.71 | 64.27 | 2.3 | 0.44 | 0.44 | 0.21 | -32.26 | -65.0 | 0.49 | 0.0 | 2.08 | 7.05 | 0.0 | 0.43 | 2.99 | 0.0 | 7.94 | 0.76 | 0.0 | 90.0 | 2.83 | -21.61 | 22.51 | 6.58 | -10.6 | 20.07 | -0.75 | 25.74 | 5.06 | 2.08 | -20.0 | 36.84 | 0.11 | 4.71 | 4.55 |
| 21Q4 (9) | 6.68 | -32.39 | -24.77 | 6.08 | 31.32 | 394.31 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 14.2 | 9.23 | 32.34 | 1.0 | 69.49 | 104.08 | 9.69 | 36.1 | 62.86 | 19.66 | 26.51 | 54.96 | 14.93 | 16.91 | 71.61 | 2.29 | 0.44 | 2.69 | 0.31 | -22.5 | -55.07 | 0.49 | 0.0 | 0.0 | 7.05 | 0.0 | 0.43 | 2.99 | 0.0 | 7.94 | 0.76 | 0.0 | 90.0 | 3.61 | 38.85 | -8.38 | 7.36 | 15.91 | 3.52 | -1.01 | -5.21 | -26.25 | 2.6 | 58.54 | -17.2 | 0.10 | -0.81 | 5.01 |
| 21Q3 (8) | 9.88 | 1.96 | 18.61 | 4.63 | 91.32 | 226.06 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 13.0 | 13.74 | 19.38 | 0.59 | 103.45 | 13.46 | 7.12 | 11.77 | 16.91 | 15.54 | 6.63 | 42.26 | 12.77 | 17.91 | 35.13 | 2.28 | 0.0 | 5.56 | 0.4 | -20.0 | -48.05 | 0.49 | 0.0 | -2.0 | 7.05 | -0.14 | 0.43 | 2.99 | 7.94 | 7.94 | 0.76 | 90.0 | 90.0 | 2.6 | 0.0 | -24.42 | 6.35 | 10.05 | -3.93 | -0.96 | -1.05 | -43.28 | 1.64 | -0.61 | -40.79 | 0.10 | 2.38 | 7.31 |
| 21Q2 (7) | 9.69 | 10.87 | -11.02 | 2.42 | 157.45 | 450.0 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 11.43 | 7.32 | 15.11 | 0.29 | 52.63 | 11.54 | 6.37 | 3.41 | -1.09 | 14.58 | -0.14 | 0 | 10.83 | 9.62 | 14.48 | 2.28 | -0.44 | 5.07 | 0.5 | -16.67 | -42.53 | 0.49 | 2.08 | -3.92 | 7.06 | 0.57 | 0.57 | 2.77 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 2.6 | 12.55 | -10.96 | 5.77 | 5.29 | -5.25 | -0.95 | -20.25 | -63.79 | 1.65 | 8.55 | -29.49 | 0.10 | -1.67 | 4.89 |
| 21Q1 (6) | 8.74 | -1.58 | -31.88 | 0.94 | -23.58 | -57.85 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 10.65 | -0.75 | -30.57 | 0.19 | -61.22 | -80.41 | 6.16 | 3.53 | -22.42 | 14.60 | 15.04 | 0 | 9.88 | 13.56 | 16.78 | 2.29 | 2.69 | 70.9 | 0.6 | -13.04 | -37.5 | 0.48 | -2.04 | -7.69 | 7.02 | 0.0 | 0.0 | 2.77 | 0.0 | 19.91 | 0.4 | 0.0 | 90.48 | 2.31 | -41.37 | -30.42 | 5.48 | -22.93 | -6.0 | -0.79 | 1.25 | -68.09 | 1.52 | -51.59 | -46.67 | 0.10 | 5.17 | -0.82 |
| 20Q4 (5) | 8.88 | 6.6 | -20.43 | 1.23 | -13.38 | -54.78 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0 | 10.73 | -1.47 | -45.2 | 0.49 | -5.77 | -67.76 | 5.95 | -2.3 | -37.7 | 12.69 | 16.14 | 0 | 8.7 | -7.94 | -1.25 | 2.23 | 3.24 | 65.19 | 0.69 | -10.39 | -34.91 | 0.49 | -2.0 | -7.55 | 7.02 | 0.0 | 0.0 | 2.77 | 0.0 | 19.91 | 0.4 | 0.0 | 90.48 | 3.94 | 14.53 | -23.64 | 7.11 | 7.56 | -7.3 | -0.8 | -19.4 | -37.93 | 3.14 | 13.36 | -31.44 | 0.10 | 1.36 | 4.5 |
| 20Q3 (4) | 8.33 | -23.51 | 0.0 | 1.42 | 222.73 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.89 | 9.67 | 0.0 | 0.52 | 100.0 | 0.0 | 6.09 | -5.43 | 0.0 | 10.93 | 0 | 0.0 | 9.45 | -0.11 | 0.0 | 2.16 | -0.46 | 0.0 | 0.77 | -11.49 | 0.0 | 0.5 | -1.96 | 0.0 | 7.02 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 3.44 | 17.81 | 0.0 | 6.61 | 8.54 | 0.0 | -0.67 | -15.52 | 0.0 | 2.77 | 18.38 | 0.0 | 0.10 | 0.07 | 0.0 |
