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) | 18.27 | 6.41 | 3.85 | -55.39 | 3.04 | 2433.33 | 0 | 0 | 34.14 | -42.88 | 1.15 | -67.42 | 6.42 | -5.87 | 18.80 | 64.81 | 7.15 | -36.1 | 0 | 0 | 4.64 | -1.07 | 0.08 | -11.11 | 7.55 | 8.32 | 3.43 | 11.73 | 0.02 | -98.79 | 8.51 | 6.78 | 11.96 | -5.75 | -0.21 | 0 | 8.3 | 4.4 | 0.01 | -3.26 |
| 2022 (9) | 17.17 | 26.62 | 8.63 | 15.99 | 0.12 | -25.0 | 0 | 0 | 59.77 | -13.53 | 3.53 | -37.96 | 6.82 | -41.0 | 11.41 | -31.77 | 11.19 | -43.28 | 0 | 0 | 4.69 | 41.27 | 0.09 | -18.18 | 6.97 | 0.0 | 3.07 | 22.31 | 1.65 | 29.92 | 7.97 | -3.04 | 12.69 | 5.75 | -0.02 | 0 | 7.95 | 21.0 | 0.01 | -16.12 |
| 2021 (8) | 13.56 | 22.49 | 7.44 | 36.76 | 0.16 | -50.0 | 0 | 0 | 69.12 | 48.39 | 5.69 | 57.18 | 11.56 | 9.78 | 16.72 | -26.02 | 19.73 | 65.38 | 0 | 0 | 3.32 | 119.87 | 0.11 | 10.0 | 6.97 | 0.0 | 2.51 | 16.74 | 1.27 | 30.93 | 8.22 | 51.38 | 12.0 | 40.35 | -1.65 | 0 | 6.57 | 57.93 | 0.02 | -19.98 |
| 2020 (7) | 11.07 | 35.16 | 5.44 | 14.05 | 0.32 | -5.88 | 0 | 0 | 46.58 | 9.7 | 3.62 | 135.06 | 10.53 | 41.53 | 22.61 | 29.01 | 11.93 | 41.69 | 0 | 0 | 1.51 | -17.93 | 0.1 | -23.08 | 6.97 | 0.0 | 2.15 | 7.5 | 0.97 | 90.2 | 5.43 | 56.03 | 8.55 | 42.74 | -1.27 | 0 | 4.16 | 65.74 | 0.02 | -15.35 |
| 2019 (6) | 8.19 | -8.9 | 4.77 | -9.14 | 0.34 | 0.0 | 0 | 0 | 42.46 | 7.66 | 1.54 | 24.19 | 7.44 | 15.35 | 17.52 | 7.14 | 8.42 | -8.18 | 0 | 0 | 1.84 | -9.36 | 0.13 | -13.33 | 6.97 | 0.0 | 2.0 | 6.95 | 0.51 | -13.56 | 3.48 | 20.42 | 5.99 | 11.96 | -0.97 | 0 | 2.51 | 5.46 | 0.02 | -17.68 |
| 2018 (5) | 8.99 | -6.06 | 5.25 | 50.86 | 0.34 | 0.0 | 0 | 0 | 39.44 | 4.87 | 1.24 | -27.06 | 6.45 | -7.06 | 16.35 | -11.37 | 9.17 | 13.63 | 0 | 0 | 2.03 | -13.98 | 0.15 | 0.0 | 6.97 | 0.0 | 1.87 | 10.0 | 0.59 | 0 | 2.89 | -20.6 | 5.35 | 0.19 | -0.51 | 0 | 2.38 | -21.97 | 0.03 | -2.33 |
| 2017 (4) | 9.57 | -8.42 | 3.48 | -15.74 | 0.34 | -74.81 | 0 | 0 | 37.61 | 9.33 | 1.7 | -3.95 | 6.94 | -17.28 | 18.45 | -24.34 | 8.07 | 13.82 | 0 | 0 | 2.36 | 27.57 | 0.15 | 25.0 | 6.97 | 6.57 | 1.7 | 11.11 | 0 | 0 | 3.64 | 4.9 | 5.34 | 6.8 | -0.59 | 0 | 3.05 | -15.98 | 0.03 | -12.33 |
| 2016 (3) | 10.45 | 27.13 | 4.13 | 95.73 | 1.35 | 440.0 | 0 | 0 | 34.4 | 5.33 | 1.77 | -9.23 | 8.39 | 2.44 | 24.39 | -2.74 | 7.09 | 13.08 | 0 | 0 | 1.85 | -22.27 | 0.12 | 20.0 | 6.54 | 1.24 | 1.53 | 15.04 | 0 | 0 | 3.47 | 3.27 | 5.0 | 6.61 | 0.16 | -78.67 | 3.63 | -11.68 | 0.03 | 2.65 |
| 2015 (2) | 8.22 | -5.41 | 2.11 | -10.59 | 0.25 | 66.67 | 0 | 0 | 32.66 | 2.13 | 1.95 | -14.47 | 8.19 | 0.61 | 25.08 | -1.48 | 6.27 | 2.96 | 0 | 0 | 2.38 | -29.79 | 0.1 | 0.0 | 6.46 | 5.73 | 1.33 | 20.91 | 0 | 0 | 3.36 | -1.75 | 4.69 | 2.85 | 0.75 | 20.97 | 4.11 | 1.73 | 0.03 | -5.21 |
| 2014 (1) | 8.69 | 21.54 | 2.36 | -15.11 | 0.15 | -71.15 | 0 | 0 | 31.98 | 30.96 | 2.28 | 119.23 | 8.14 | 27.79 | 25.45 | -2.42 | 6.09 | 20.59 | 0 | 0 | 3.39 | 137.06 | 0.1 | -50.0 | 6.11 | 0.0 | 1.1 | 10.0 | 0.03 | -91.89 | 3.42 | 90.0 | 4.56 | 43.85 | 0.62 | 0 | 4.04 | 128.25 | 0.04 | -7.81 |
| 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) | 17.58 | -9.15 | 16.66 | 2.12 | -25.09 | -56.47 | 0.08 | 33.33 | -97.34 | 0 | 0 | 0 | 11.48 | 6.2 | 32.11 | 0.72 | -12.2 | 53.19 | 7.44 | 3.05 | 3.91 | 18.84 | -4.24 | -2.59 | 9.48 | 15.75 | 40.24 | 0 | 0 | 0 | 4.76 | 0.21 | 3.48 | 0.09 | 0.0 | 50.0 | 7.6 | 0.66 | 0.66 | 3.55 | 0.0 | 3.5 | 0.21 | 0.0 | 950.0 | 9.52 | 8.3 | 21.43 | 13.27 | 5.74 | 17.54 | 0.74 | -39.34 | -22.11 | 10.26 | 2.5 | 16.72 | 0.01 | -1.35 | -6.53 |
| 24Q2 (19) | 19.35 | 6.97 | -5.43 | 2.83 | -9.29 | -46.5 | 0.06 | 20.0 | -98.01 | 0 | 0 | 0 | 10.81 | 22.98 | 22.84 | 0.82 | 22.39 | 67.35 | 7.22 | 9.06 | 3.29 | 19.68 | 3.09 | 23.5 | 8.19 | 0.49 | 13.75 | 0 | 0 | 0 | 4.75 | 2.15 | 12.03 | 0.09 | 12.5 | 28.57 | 7.55 | 0.0 | 0.0 | 3.55 | 3.5 | 3.5 | 0.21 | 950.0 | 950.0 | 8.79 | -4.25 | 19.27 | 12.55 | -0.71 | 15.99 | 1.22 | 38.64 | 2540.0 | 10.01 | -0.5 | 36.75 | 0.01 | 1.72 | -5.32 |
| 24Q1 (18) | 18.09 | -0.99 | 1.97 | 3.12 | -18.96 | -56.61 | 0.05 | -98.36 | -98.36 | 0 | 0 | 0 | 8.79 | 4.64 | 6.67 | 0.67 | 1.52 | 242.55 | 6.62 | 3.12 | 18.43 | 19.09 | 1.48 | 74.77 | 8.15 | 13.99 | -12.46 | 0 | 0 | 0 | 4.65 | 0.22 | 205.92 | 0.08 | 0.0 | 0.0 | 7.55 | 0.0 | 0.0 | 3.43 | 0.0 | 11.73 | 0.02 | 0.0 | -98.79 | 9.18 | 7.87 | 22.4 | 12.64 | 5.69 | 3.44 | 0.88 | 519.05 | 980.0 | 10.06 | 21.2 | 35.95 | 0.01 | -3.49 | -0.7 |
| 23Q4 (17) | 18.27 | 21.23 | 6.41 | 3.85 | -20.94 | -55.39 | 3.04 | 1.0 | 2433.33 | 0 | 0 | 0 | 8.4 | -3.34 | -25.53 | 0.66 | 40.43 | 78.38 | 6.42 | -10.34 | -5.87 | 18.81 | -2.77 | 64.83 | 7.15 | 5.77 | -36.1 | 0 | 0 | 0 | 4.64 | 0.87 | -1.07 | 0.08 | 33.33 | -11.11 | 7.55 | 0.0 | 8.32 | 3.43 | 0.0 | 11.73 | 0.02 | 0.0 | -98.79 | 8.51 | 8.55 | 6.78 | 11.96 | 5.93 | -5.75 | -0.21 | -122.11 | -950.0 | 8.3 | -5.57 | 4.4 | 0.01 | -3.49 | -3.26 |
| 23Q3 (16) | 15.07 | -26.34 | 18.75 | 4.87 | -7.94 | -42.37 | 3.01 | -0.33 | 1906.67 | 0 | 0 | 0 | 8.69 | -1.25 | -44.12 | 0.47 | -4.08 | -60.17 | 7.16 | 2.43 | -29.8 | 19.35 | 21.42 | 24.1 | 6.76 | -6.11 | -53.38 | 0 | 0 | 0 | 4.6 | 8.49 | -1.92 | 0.06 | -14.29 | -40.0 | 7.55 | 0.0 | 8.32 | 3.43 | 0.0 | 11.73 | 0.02 | 0.0 | -98.79 | 7.84 | 6.38 | 3.57 | 11.29 | 4.34 | -8.21 | 0.95 | 2000.0 | 48.44 | 8.79 | 20.08 | 7.06 | 0.01 | -0.07 | -6.63 |
| 23Q2 (15) | 20.46 | 15.33 | 80.11 | 5.29 | -26.43 | -32.44 | 3.02 | -0.66 | 1787.5 | 0 | 0 | 0 | 8.8 | 6.8 | -45.38 | 0.49 | 204.26 | -46.15 | 6.99 | 25.04 | -34.73 | 15.93 | 45.88 | 1.09 | 7.2 | -22.66 | -58.55 | 0 | 0 | 0 | 4.24 | 178.95 | 29.66 | 0.07 | -12.5 | -36.36 | 7.55 | 0.0 | 8.32 | 3.43 | 11.73 | 11.73 | 0.02 | -98.79 | -98.79 | 7.37 | -1.73 | 15.34 | 10.82 | -11.46 | -2.61 | -0.05 | 50.0 | 89.13 | 7.32 | -1.08 | 23.44 | 0.01 | 6.69 | -14.78 |
| 23Q1 (14) | 17.74 | 3.32 | 58.25 | 7.19 | -16.69 | -6.01 | 3.04 | 2433.33 | 1800.0 | 0 | 0 | 0 | 8.24 | -26.95 | -51.01 | -0.47 | -227.03 | -143.93 | 5.59 | -18.04 | -44.38 | 10.92 | -4.29 | -24.39 | 9.31 | -16.8 | -53.73 | 0 | 0 | 0 | 1.52 | -67.59 | -53.94 | 0.08 | -11.11 | -20.0 | 7.55 | 8.32 | 8.32 | 3.07 | 0.0 | 22.31 | 1.65 | 0.0 | 29.92 | 7.5 | -5.9 | -19.27 | 12.22 | -3.7 | -6.43 | -0.1 | -400.0 | 89.13 | 7.4 | -6.92 | -11.59 | 0.01 | -5.98 | -15.09 |
| 22Q4 (13) | 17.17 | 35.3 | 26.62 | 8.63 | 2.13 | 15.99 | 0.12 | -20.0 | -25.0 | 0 | 0 | 0 | 11.28 | -27.46 | -33.45 | 0.37 | -68.64 | -63.37 | 6.82 | -33.14 | -41.0 | 11.41 | -26.79 | -31.76 | 11.19 | -22.83 | -43.28 | 0 | 0 | 0 | 4.69 | 0.0 | 41.27 | 0.09 | -10.0 | -18.18 | 6.97 | 0.0 | 0.0 | 3.07 | 0.0 | 22.31 | 1.65 | 0.0 | 29.92 | 7.97 | 5.28 | -3.04 | 12.69 | 3.17 | 5.75 | -0.02 | -103.12 | 98.79 | 7.95 | -3.17 | 21.0 | 0.01 | -6.85 | -16.12 |
| 22Q3 (12) | 12.69 | 11.71 | 10.06 | 8.45 | 7.92 | 34.55 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0 | 15.55 | -3.48 | -13.95 | 1.18 | 29.67 | -24.36 | 10.2 | -4.76 | -20.13 | 15.59 | -1.09 | -17.48 | 14.5 | -16.52 | -17.05 | 0 | 0 | 0 | 4.69 | 43.43 | 50.8 | 0.1 | -9.09 | -9.09 | 6.97 | 0.0 | 0.0 | 3.07 | 0.0 | 22.31 | 1.65 | 0.0 | 29.92 | 7.57 | 18.47 | 4.7 | 12.3 | 10.71 | 11.82 | 0.64 | 239.13 | 138.79 | 8.21 | 38.45 | 47.13 | 0.01 | -8.8 | -18.01 |
| 22Q2 (11) | 11.36 | 1.34 | -4.14 | 7.83 | 2.35 | 45.54 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 16.11 | -4.22 | -9.14 | 0.91 | -14.95 | -42.41 | 10.71 | 6.57 | -13.42 | 15.76 | 9.11 | -21.22 | 17.37 | -13.67 | 14.13 | 0 | 0 | 0 | 3.27 | -0.91 | 4.14 | 0.11 | 10.0 | 10.0 | 6.97 | 0.0 | 0.0 | 3.07 | 22.31 | 42.79 | 1.65 | 29.92 | 70.1 | 6.39 | -31.22 | -25.26 | 11.11 | -14.93 | -4.8 | -0.46 | 50.0 | 71.25 | 5.93 | -29.15 | -14.68 | 0.02 | 6.3 | -7.25 |
| 22Q1 (10) | 11.21 | -17.33 | 0.72 | 7.65 | 2.82 | 70.0 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 16.82 | -0.77 | 2.75 | 1.07 | 5.94 | -30.52 | 10.05 | -13.06 | -11.45 | 14.45 | -13.62 | -30.83 | 20.12 | 1.98 | 48.82 | 0 | 0 | 0 | 3.3 | -0.6 | 4.1 | 0.1 | -9.09 | 0.0 | 6.97 | 0.0 | 0.0 | 2.51 | 0.0 | 16.74 | 1.27 | 0.0 | 30.93 | 9.29 | 13.02 | 33.29 | 13.06 | 8.83 | 29.44 | -0.92 | 44.24 | 28.12 | 8.37 | 27.4 | 47.1 | 0.02 | -7.12 | -19.49 |
| 21Q4 (9) | 13.56 | 17.61 | 22.49 | 7.44 | 18.47 | 36.76 | 0.16 | 6.67 | -50.0 | 0 | 0 | 0 | 16.95 | -6.2 | 9.85 | 1.01 | -35.26 | -31.29 | 11.56 | -9.48 | 9.78 | 16.72 | -11.47 | -26.03 | 19.73 | 12.87 | 65.38 | 0 | 0 | 0 | 3.32 | 6.75 | 119.87 | 0.11 | 0.0 | 10.0 | 6.97 | 0.0 | 0.0 | 2.51 | 0.0 | 16.74 | 1.27 | 0.0 | 30.93 | 8.22 | 13.69 | 51.38 | 12.0 | 9.09 | 40.35 | -1.65 | 0.0 | -29.92 | 6.57 | 17.74 | 57.93 | 0.02 | -8.95 | -19.98 |
| 21Q3 (8) | 11.53 | -2.7 | 15.07 | 6.28 | 16.73 | 20.77 | 0.15 | 0.0 | -53.12 | 0 | 0 | 0 | 18.07 | 1.92 | 46.91 | 1.56 | -1.27 | 30.0 | 12.77 | 3.23 | 44.78 | 18.89 | -5.58 | -9.4 | 17.48 | 14.85 | 82.85 | 0 | 0 | 0 | 3.11 | -0.96 | 95.6 | 0.11 | 10.0 | -8.33 | 6.97 | 0.0 | 0.0 | 2.51 | 16.74 | 16.74 | 1.27 | 30.93 | 30.93 | 7.23 | -15.44 | 82.58 | 11.0 | -5.74 | 55.37 | -1.65 | -3.12 | -37.5 | 5.58 | -19.71 | 102.17 | 0.02 | 3.17 | -16.27 |
| 21Q2 (7) | 11.85 | 6.47 | 23.44 | 5.38 | 19.56 | 16.2 | 0.15 | 0.0 | -54.55 | 0 | 0 | 0 | 17.73 | 8.31 | 72.98 | 1.58 | 2.6 | 88.1 | 12.37 | 8.99 | 89.43 | 20.01 | -4.2 | 0 | 15.22 | 12.57 | 93.15 | 0 | 0 | 0 | 3.14 | -0.95 | 88.02 | 0.1 | 0.0 | -9.09 | 6.97 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 8.55 | 22.67 | 201.06 | 11.67 | 15.66 | 95.81 | -1.6 | -25.0 | -26.98 | 6.95 | 22.14 | 339.87 | 0.02 | -7.72 | -25.77 |
| 21Q1 (6) | 11.13 | 0.54 | 28.67 | 4.5 | -17.28 | -1.53 | 0.15 | -53.12 | -55.88 | 0 | 0 | 0 | 16.37 | 6.09 | 90.57 | 1.54 | 4.76 | 1300.0 | 11.35 | 7.79 | 97.74 | 20.88 | -7.64 | 0 | 13.52 | 13.33 | 68.16 | 0 | 0 | 0 | 3.17 | 109.93 | 81.14 | 0.1 | 0.0 | -23.08 | 6.97 | 0.0 | 0.0 | 2.15 | 0.0 | 7.5 | 0.97 | 0.0 | 90.2 | 6.97 | 28.36 | 94.15 | 10.09 | 18.01 | 65.41 | -1.28 | -0.79 | -33.33 | 5.69 | 36.78 | 116.35 | 0.02 | -7.7 | -19.51 |
| 20Q4 (5) | 11.07 | 10.48 | 35.16 | 5.44 | 4.62 | 14.05 | 0.32 | 0.0 | -5.88 | 0 | 0 | 0 | 15.43 | 25.45 | 38.26 | 1.47 | 22.5 | 258.54 | 10.53 | 19.39 | 41.53 | 22.61 | 8.44 | 0 | 11.93 | 24.79 | 41.69 | 0 | 0 | 0 | 1.51 | -5.03 | -17.93 | 0.1 | -16.67 | -23.08 | 6.97 | 0.0 | 0.0 | 2.15 | 0.0 | 7.5 | 0.97 | 0.0 | 90.2 | 5.43 | 37.12 | 56.03 | 8.55 | 20.76 | 42.74 | -1.27 | -5.83 | -30.93 | 4.16 | 50.72 | 65.74 | 0.02 | -4.72 | -15.35 |
| 20Q3 (4) | 10.02 | 4.38 | 0.0 | 5.2 | 12.31 | 0.0 | 0.32 | -3.03 | 0.0 | 0 | 0 | 0.0 | 12.3 | 20.0 | 0.0 | 1.2 | 42.86 | 0.0 | 8.82 | 35.07 | 0.0 | 20.85 | 0 | 0.0 | 9.56 | 21.32 | 0.0 | 0 | 0 | 0.0 | 1.59 | -4.79 | 0.0 | 0.12 | 9.09 | 0.0 | 6.97 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 3.96 | 39.44 | 0.0 | 7.08 | 18.79 | 0.0 | -1.2 | 4.76 | 0.0 | 2.76 | 74.68 | 0.0 | 0.02 | -8.53 | 0.0 |
