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) | 10.96 | 20.7 | 5.27 | -51.65 | 0.31 | -60.26 | 0 | 0 | 99.19 | 4.38 | 3.86 | -37.54 | 51.41 | 6.28 | 51.83 | 1.83 | 14.04 | -20.09 | 0.34 | -5.56 | 6.31 | -9.73 | 1.14 | -8.8 | 8.56 | 0.0 | 6.2 | 11.11 | 4.07 | -14.68 | 19.77 | 4.94 | 30.03 | 2.91 | -4.82 | 0 | 14.95 | 1.22 | 0.00 | 0 |
| 2022 (9) | 9.08 | -13.11 | 10.9 | -21.98 | 0.78 | 62.5 | 0 | 0 | 95.03 | 13.28 | 6.18 | 32.62 | 48.37 | 18.99 | 50.90 | 5.04 | 17.57 | -33.19 | 0.36 | 12.5 | 6.99 | 38.14 | 1.25 | 17.92 | 8.56 | 0.0 | 5.58 | 9.2 | 4.77 | 6.71 | 18.84 | 21.31 | 29.18 | 16.21 | -4.07 | 0 | 14.77 | 37.27 | 0.00 | 0 |
| 2021 (8) | 10.45 | 65.09 | 13.97 | -14.56 | 0.48 | 0 | 0 | 0 | 83.89 | 18.29 | 4.66 | 67.03 | 40.65 | -5.47 | 48.46 | -20.08 | 26.3 | 58.53 | 0.32 | -3.03 | 5.06 | 0 | 1.06 | 9.28 | 8.56 | 0.0 | 5.11 | 5.8 | 4.47 | 24.86 | 15.53 | 16.59 | 25.11 | 15.5 | -4.77 | 0 | 10.76 | 21.58 | 0.00 | 0 |
| 2020 (7) | 6.33 | 4.98 | 16.35 | -3.14 | 0 | 0 | 0 | 0 | 70.92 | -2.31 | 2.79 | 0 | 43.0 | -1.42 | 60.63 | 0.91 | 16.59 | 18.08 | 0.33 | -17.5 | 0 | 0 | 0.97 | -3.0 | 8.56 | 0.0 | 4.83 | 0.0 | 3.58 | 0.0 | 13.32 | 26.5 | 21.74 | 14.72 | -4.47 | 0 | 8.85 | 50.51 | 0.00 | 0 |
| 2019 (6) | 6.03 | 37.67 | 16.88 | 11.64 | 0 | 0 | 0 | 0 | 72.6 | -2.39 | -1.91 | 0 | 43.62 | 14.94 | 60.08 | 17.76 | 14.05 | -29.93 | 0.4 | 17.65 | 0 | 0 | 1.0 | -6.54 | 8.56 | 0.0 | 4.83 | 0.0 | 3.58 | 26.95 | 10.53 | -19.56 | 18.95 | -8.63 | -4.65 | 0 | 5.88 | -38.17 | 0.00 | 0 |
| 2018 (5) | 4.38 | -62.44 | 15.12 | -27.66 | 0 | 0 | 0 | 0 | 74.38 | -4.74 | -2.61 | 0 | 37.95 | -6.18 | 51.02 | -1.51 | 20.05 | -5.78 | 0.34 | -26.09 | 0 | 0 | 1.07 | 11.46 | 8.56 | 0.12 | 4.83 | 9.77 | 2.82 | 11.46 | 13.09 | -27.8 | 20.74 | -17.27 | -3.58 | 0 | 9.51 | -37.88 | 0.00 | 0 |
| 2017 (4) | 11.66 | 132.73 | 20.9 | 19.09 | 0 | 0 | 0 | 0 | 78.08 | -20.84 | 4.3 | -64.29 | 40.45 | -4.46 | 51.81 | 20.68 | 21.28 | -7.44 | 0.46 | 31.43 | 0 | 0 | 0.96 | 14.29 | 8.55 | 0.59 | 4.4 | 37.5 | 2.53 | 190.8 | 18.13 | -21.55 | 25.07 | -7.76 | -2.82 | 0 | 15.31 | -25.61 | 0.00 | 0 |
| 2016 (3) | 5.01 | -63.24 | 17.55 | 4.22 | 0 | 0 | 0 | 0 | 98.63 | 40.12 | 12.04 | 52.41 | 42.34 | 41.04 | 42.93 | 0.66 | 22.99 | 24.88 | 0.35 | 0 | 0 | 0 | 0.84 | 13.51 | 8.5 | 0.71 | 3.2 | 32.78 | 0.87 | 0.0 | 23.11 | 41.78 | 27.18 | 38.82 | -2.53 | 0 | 20.58 | 23.23 | 0.00 | 0 |
| 2015 (2) | 13.63 | 47.67 | 16.84 | 36.36 | 0.01 | -90.0 | 0 | 0 | 70.39 | 36.89 | 7.9 | 65.97 | 30.02 | 71.74 | 42.65 | 25.46 | 18.41 | 38.63 | 0 | 0 | 0 | 0 | 0.74 | -1.33 | 8.44 | 0.72 | 2.41 | 24.87 | 0.87 | 0.0 | 16.3 | 38.72 | 19.58 | 34.48 | 0.4 | -70.59 | 16.7 | 27.38 | 0.00 | 0 |
| 2014 (1) | 9.23 | -32.58 | 12.35 | 20.49 | 0.1 | 0 | 0 | 0 | 51.42 | 13.96 | 4.76 | 17.24 | 17.48 | 35.09 | 33.99 | 18.53 | 13.28 | 33.07 | 0 | 0 | 0.07 | -94.74 | 0.75 | 8.7 | 8.38 | 2.57 | 1.93 | 26.14 | 0.87 | 0.0 | 11.75 | 18.45 | 14.56 | 18.18 | 1.36 | 177.55 | 13.11 | 25.94 | 0.00 | 0 |
| 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) | 15.89 | -8.36 | -6.91 | 6.95 | -35.53 | -48.52 | 2.47 | 2.07 | 1272.22 | 0 | 0 | 0 | 20.62 | 0.1 | -22.63 | 0.19 | -36.67 | -88.55 | 38.09 | -12.19 | -20.58 | 41.53 | -6.42 | -18.1 | 12.63 | -3.37 | -22.04 | 0.34 | 0.0 | -2.86 | 3.43 | -2.28 | -48.27 | 1.16 | 9.43 | 0.0 | 9.42 | 0.0 | 10.05 | 6.58 | 0.0 | 6.13 | 4.82 | 0.0 | 18.43 | 17.3 | 1.11 | -7.78 | 28.7 | 0.67 | -1.14 | -2.92 | 17.98 | 25.32 | 14.38 | 6.13 | -3.16 | 0.00 | 0 | 0 |
| 24Q2 (19) | 17.34 | 147.36 | -20.82 | 10.78 | 106.12 | -13.62 | 2.42 | 414.89 | -54.34 | 0 | 0 | 0 | 20.6 | -1.01 | -12.27 | 0.3 | -60.0 | -37.5 | 43.38 | -13.88 | 6.22 | 44.38 | -11.34 | 1.84 | 13.07 | -7.83 | -5.84 | 0.34 | 0.0 | -2.86 | 3.51 | -48.46 | 70.39 | 1.06 | -4.5 | -11.67 | 9.42 | 10.05 | 10.05 | 6.58 | 6.13 | 6.13 | 4.82 | 18.43 | 18.43 | 17.11 | -8.99 | 0.06 | 28.51 | -1.93 | 4.17 | -3.56 | 10.33 | 30.6 | 13.55 | -8.63 | 13.2 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.01 | -36.04 | -36.21 | 5.23 | -0.76 | -38.54 | 0.47 | 51.61 | -39.74 | 0 | 0 | 0 | 20.81 | -29.91 | 7.43 | 0.75 | -26.47 | 7.14 | 50.37 | -2.02 | 14.58 | 50.05 | -3.42 | 3.65 | 14.18 | 1.0 | -5.4 | 0.34 | 0.0 | -5.56 | 6.81 | 7.92 | 0.44 | 1.11 | -2.63 | -7.5 | 8.56 | 0.0 | 0.0 | 6.2 | 0.0 | 11.11 | 4.07 | 0.0 | -14.68 | 18.8 | -4.91 | -3.79 | 29.07 | -3.2 | -2.71 | -3.97 | 17.63 | -2.58 | 14.83 | -0.8 | -5.36 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.96 | -35.79 | 20.7 | 5.27 | -60.96 | -51.65 | 0.31 | 72.22 | -60.26 | 0 | 0 | 0 | 29.69 | 11.41 | 18.38 | 1.02 | -38.55 | -31.54 | 51.41 | 7.19 | 6.28 | 51.83 | 2.21 | 1.83 | 14.04 | -13.33 | -20.09 | 0.34 | -2.86 | -5.56 | 6.31 | -4.83 | -9.73 | 1.14 | -1.72 | -8.8 | 8.56 | 0.0 | 0.0 | 6.2 | 0.0 | 11.11 | 4.07 | 0.0 | -14.68 | 19.77 | 5.38 | 4.94 | 30.03 | 3.44 | 2.91 | -4.82 | -23.27 | -18.43 | 14.95 | 0.67 | 1.22 | 0.00 | 0 | 0 |
| 23Q3 (16) | 17.07 | -22.05 | 66.86 | 13.5 | 8.17 | -11.07 | 0.18 | -96.6 | -77.78 | 0 | 0 | 0 | 26.65 | 13.5 | 3.33 | 1.66 | 245.83 | -11.7 | 47.96 | 17.43 | -4.61 | 50.71 | 16.37 | -4.55 | 16.2 | 16.71 | -21.47 | 0.35 | 0.0 | -2.78 | 6.63 | 221.84 | -10.41 | 1.16 | -3.33 | -3.33 | 8.56 | 0.0 | 0.0 | 6.2 | 0.0 | 11.11 | 4.07 | 0.0 | -14.68 | 18.76 | 9.71 | 8.31 | 29.03 | 6.07 | 4.95 | -3.91 | 23.78 | -12.36 | 14.85 | 24.06 | 7.3 | 0.00 | 0 | 0 |
| 23Q2 (15) | 21.9 | 99.27 | 53.25 | 12.48 | 46.65 | -37.6 | 5.3 | 579.49 | 679.41 | 0 | 0 | 0 | 23.48 | 21.22 | 12.94 | 0.48 | -31.43 | -29.41 | 40.84 | -7.1 | -11.0 | 43.58 | -9.76 | -16.94 | 13.88 | -7.4 | -36.56 | 0.35 | -2.78 | -2.78 | 2.06 | -69.62 | -65.78 | 1.2 | 0.0 | 1.69 | 8.56 | 0.0 | 0.0 | 6.2 | 11.11 | 11.11 | 4.07 | -14.68 | -14.68 | 17.1 | -12.49 | 10.75 | 27.37 | -8.4 | 6.13 | -5.13 | -32.56 | -32.56 | 11.97 | -23.61 | 3.46 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.99 | 21.04 | 62.33 | 8.51 | -21.93 | -16.07 | 0.78 | 0.0 | 18.18 | 0 | 0 | 0 | 19.37 | -22.77 | -17.12 | 0.7 | -53.02 | -67.14 | 43.96 | -9.12 | 8.87 | 48.29 | -5.12 | 2.53 | 14.99 | -14.68 | -43.43 | 0.36 | 0.0 | 12.5 | 6.78 | -3.0 | 33.99 | 1.2 | -4.0 | -4.0 | 8.56 | 0.0 | 0.0 | 5.58 | 0.0 | 9.2 | 4.77 | 0.0 | 6.71 | 19.54 | 3.72 | 10.65 | 29.88 | 2.4 | 9.69 | -3.87 | 4.91 | -11.53 | 15.67 | 6.09 | 10.43 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.08 | -11.24 | -13.11 | 10.9 | -28.19 | -21.98 | 0.78 | -3.7 | 62.5 | 0 | 0 | 0 | 25.08 | -2.75 | 1.58 | 1.49 | -20.74 | -16.76 | 48.37 | -3.8 | 18.99 | 50.90 | -4.19 | 5.04 | 17.57 | -14.83 | -33.19 | 0.36 | 0.0 | 12.5 | 6.99 | -5.54 | 38.14 | 1.25 | 4.17 | 17.92 | 8.56 | 0.0 | 0.0 | 5.58 | 0.0 | 9.2 | 4.77 | 0.0 | 6.71 | 18.84 | 8.78 | 21.31 | 29.18 | 5.5 | 16.21 | -4.07 | -16.95 | 14.68 | 14.77 | 6.72 | 37.27 | 0.00 | 0 | 0 |
| 22Q3 (12) | 10.23 | -28.41 | 49.13 | 15.18 | -24.1 | 44.85 | 0.81 | 19.12 | 145.45 | 0 | 0 | 0 | 25.79 | 24.05 | 38.51 | 1.88 | 176.47 | 2250.0 | 50.28 | 9.57 | 48.36 | 53.13 | 1.27 | 34.96 | 20.63 | -5.71 | -18.52 | 0.36 | 0.0 | 12.5 | 7.4 | 22.92 | 40.95 | 1.2 | 1.69 | 11.11 | 8.56 | 0.0 | 0.0 | 5.58 | 0.0 | 9.2 | 4.77 | 0.0 | 6.71 | 17.32 | 12.18 | 26.15 | 27.66 | 7.25 | 18.66 | -3.48 | 10.08 | 30.82 | 13.84 | 19.62 | 59.08 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.29 | 111.08 | 102.7 | 20.0 | 97.24 | 39.96 | 0.68 | 3.03 | 580.0 | 0 | 0 | 0 | 20.79 | -11.04 | 9.13 | 0.68 | -68.08 | -32.0 | 45.89 | 13.65 | 37.15 | 52.46 | 11.38 | 36.22 | 21.88 | -17.43 | -0.41 | 0.36 | 12.5 | 12.5 | 6.02 | 18.97 | 85.8 | 1.18 | -5.6 | 29.67 | 8.56 | 0.0 | 0.0 | 5.58 | 9.2 | 15.53 | 4.77 | 6.71 | 33.24 | 15.44 | -12.57 | -4.1 | 25.79 | -5.32 | 5.18 | -3.87 | -11.53 | 22.6 | 11.57 | -18.46 | 4.23 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.77 | -35.22 | -5.31 | 10.14 | -27.42 | -40.18 | 0.66 | 37.5 | 0 | 0 | 0 | 0 | 23.37 | -5.35 | 8.55 | 2.13 | 18.99 | 19.66 | 40.38 | -0.66 | 4.48 | 47.10 | -2.8 | -0.24 | 26.5 | 0.76 | 31.64 | 0.32 | 0.0 | -3.03 | 5.06 | 0.0 | 0 | 1.25 | 17.92 | 32.98 | 8.56 | 0.0 | 0.0 | 5.11 | 0.0 | 5.8 | 4.47 | 0.0 | 24.86 | 17.66 | 13.72 | 16.95 | 27.24 | 8.48 | 15.87 | -3.47 | 27.25 | 25.7 | 14.19 | 31.88 | 36.05 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.45 | 52.33 | 65.09 | 13.97 | 33.3 | -14.56 | 0.48 | 45.45 | 0 | 0 | 0 | 0 | 24.69 | 32.6 | -8.18 | 1.79 | 2137.5 | -31.15 | 40.65 | 19.95 | -5.47 | 48.46 | 23.09 | -20.09 | 26.3 | 3.87 | 58.53 | 0.32 | 0.0 | -3.03 | 5.06 | -3.62 | 0 | 1.06 | -1.85 | 9.28 | 8.56 | 0.0 | 0.0 | 5.11 | 0.0 | 5.8 | 4.47 | 0.0 | 24.86 | 15.53 | 13.11 | 16.59 | 25.11 | 7.72 | 15.5 | -4.77 | 5.17 | -6.71 | 10.76 | 23.68 | 21.58 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.86 | -2.7 | 24.73 | 10.48 | -26.66 | -28.56 | 0.33 | 230.0 | 0 | 0 | 0 | 0 | 18.62 | -2.26 | -4.07 | 0.08 | -92.0 | -94.12 | 33.89 | 1.29 | 7.31 | 39.37 | 2.21 | -17.24 | 25.32 | 15.25 | 65.17 | 0.32 | 0.0 | -21.95 | 5.25 | 62.04 | 0 | 1.08 | 18.68 | 22.73 | 8.56 | 0.0 | 0.0 | 5.11 | 5.8 | 5.8 | 4.47 | 24.86 | 24.86 | 13.73 | -14.72 | 27.96 | 23.31 | -4.93 | 21.79 | -5.03 | -0.6 | -0.4 | 8.7 | -21.62 | 52.1 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.05 | -1.4 | 33.52 | 14.29 | -15.69 | -11.9 | 0.1 | 0 | 0 | 0 | 0 | 0 | 19.05 | -11.52 | 35.78 | 1.0 | -43.82 | 688.24 | 33.46 | -13.43 | 17.86 | 38.51 | -18.43 | 0 | 21.97 | 9.14 | 88.75 | 0.32 | -3.03 | -21.95 | 3.24 | 0 | 0 | 0.91 | -3.19 | 1.11 | 8.56 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 16.1 | 6.62 | 71.82 | 24.52 | 4.3 | 37.91 | -5.0 | -7.07 | 6.19 | 11.1 | 6.42 | 174.75 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.15 | 12.95 | 3.47 | 16.95 | 3.67 | -4.94 | 0 | 0 | 0 | 0 | 0 | 0 | 21.53 | -19.93 | 103.5 | 1.78 | -31.54 | 279.8 | 38.65 | -10.12 | 25.08 | 47.21 | -22.14 | 0 | 20.13 | 21.34 | 45.45 | 0.33 | 0.0 | -23.26 | 0 | 0 | 0 | 0.94 | -3.09 | -1.05 | 8.56 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 15.1 | 13.36 | 58.28 | 23.51 | 8.14 | 30.9 | -4.67 | -4.47 | 4.11 | 10.43 | 17.85 | 123.34 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.33 | 15.09 | 4.98 | 16.35 | 11.45 | -3.14 | 0 | 0 | 0 | 0 | 0 | 0 | 26.89 | 38.54 | 20.21 | 2.6 | 91.18 | 57.58 | 43.0 | 36.16 | -1.42 | 60.64 | 27.48 | 0 | 16.59 | 8.22 | 18.08 | 0.33 | -19.51 | -17.5 | 0 | 0 | 0 | 0.97 | 10.23 | -3.0 | 8.56 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 13.32 | 24.14 | 26.5 | 21.74 | 13.58 | 14.72 | -4.47 | 10.78 | 3.87 | 8.85 | 54.72 | 50.51 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.5 | 4.17 | 0.0 | 14.67 | -9.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.41 | 38.35 | 0.0 | 1.36 | 900.0 | 0.0 | 31.58 | 11.24 | 0.0 | 47.57 | 0 | 0.0 | 15.33 | 31.7 | 0.0 | 0.41 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.88 | -2.22 | 0.0 | 8.56 | 0.0 | 0.0 | 4.83 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 10.73 | 14.51 | 0.0 | 19.14 | 7.65 | 0.0 | -5.01 | 6.0 | 0.0 | 5.72 | 41.58 | 0.0 | 0.00 | 0 | 0.0 |
