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) | 6.51 | 33.68 | 6.47 | 15.74 | 0.68 | -27.66 | 0 | 0 | 16.71 | -7.22 | 1.23 | -6.82 | 5.93 | 9.61 | 35.49 | 18.14 | 5.15 | -25.69 | 5.06 | -4.89 | 4.04 | -14.41 | 0.34 | -8.11 | 9.54 | 0.0 | 0.97 | 15.48 | 0.55 | -27.63 | 3.05 | 18.68 | 4.58 | 9.83 | -0.59 | 0 | 2.46 | 21.78 | 0.00 | 29.92 |
| 2022 (9) | 4.87 | 41.57 | 5.59 | 11.8 | 0.94 | -21.67 | 0 | 0 | 18.01 | 19.35 | 1.32 | 500.0 | 5.41 | -14.94 | 30.04 | -28.73 | 6.93 | 11.06 | 5.32 | 2.11 | 4.72 | -29.66 | 0.37 | -2.63 | 9.54 | 28.23 | 0.84 | 2.44 | 0.76 | 16.92 | 2.57 | 77.24 | 4.17 | 42.81 | -0.55 | 0 | 2.02 | 192.75 | 0.00 | -55.6 |
| 2021 (8) | 3.44 | -29.65 | 5.0 | 37.74 | 1.2 | -37.5 | 0.06 | 100.0 | 15.09 | -0.07 | 0.22 | 120.0 | 6.36 | 29.01 | 42.15 | 29.09 | 6.24 | 11.23 | 5.21 | -39.49 | 6.71 | 13.54 | 0.38 | -22.45 | 7.44 | 4.49 | 0.82 | 1.23 | 0.65 | 6.56 | 1.45 | 2.11 | 2.92 | 2.82 | -0.76 | 0 | 0.69 | -10.39 | 0.01 | -12.73 |
| 2020 (7) | 4.89 | 23.17 | 3.63 | 11.01 | 1.92 | -28.89 | 0.03 | 0 | 15.1 | -5.39 | 0.1 | -77.27 | 4.93 | 4.67 | 32.65 | 10.63 | 5.61 | 13.79 | 8.61 | 68.82 | 5.91 | 260.37 | 0.49 | -12.5 | 7.12 | 10.9 | 0.81 | 5.19 | 0.61 | 8.93 | 1.42 | -12.35 | 2.84 | -3.4 | -0.65 | 0 | 0.77 | -23.76 | 0.01 | -17.71 |
| 2019 (6) | 3.97 | -14.07 | 3.27 | 66.84 | 2.7 | -34.15 | 0 | 0 | 15.96 | 11.53 | 0.44 | 69.23 | 4.71 | 10.82 | 29.51 | -0.63 | 4.93 | -16.3 | 5.1 | 1.59 | 1.64 | -17.59 | 0.56 | -1.75 | 6.42 | 1.9 | 0.77 | 4.05 | 0.56 | 21.74 | 1.62 | 9.46 | 2.94 | 9.7 | -0.61 | 0 | 1.01 | -4.72 | 0.01 | -25.84 |
| 2018 (5) | 4.62 | -22.61 | 1.96 | -48.83 | 4.1 | 314.14 | 0 | 0 | 14.31 | -6.59 | 0.26 | -81.82 | 4.25 | 0.0 | 29.70 | 7.06 | 5.89 | 20.2 | 5.02 | 0.2 | 1.99 | -50.13 | 0.57 | 32.56 | 6.3 | 0.32 | 0.74 | 23.33 | 0.46 | 58.62 | 1.48 | -28.16 | 2.68 | -8.84 | -0.42 | 0 | 1.06 | -39.08 | 0.01 | -61.38 |
| 2017 (4) | 5.97 | 7.96 | 3.83 | -41.79 | 0.99 | 1137.5 | 0 | 0 | 15.32 | -0.84 | 1.43 | 1091.67 | 4.25 | -30.67 | 27.74 | -30.08 | 4.9 | -17.37 | 5.01 | 411.22 | 3.99 | 45.62 | 0.43 | -10.42 | 6.28 | 8.65 | 0.6 | 3.45 | 0.29 | 107.14 | 2.06 | 128.89 | 2.94 | 81.48 | -0.32 | 0 | 1.74 | 132.0 | 0.03 | -66.1 |
| 2016 (3) | 5.53 | 17.16 | 6.58 | 112.94 | 0.08 | -97.03 | 0 | 0 | 15.45 | 7.52 | 0.12 | -72.09 | 6.13 | -2.39 | 39.68 | -9.21 | 5.93 | 5.14 | 0.98 | 0 | 2.74 | 0 | 0.48 | 269.23 | 5.78 | 3.03 | 0.58 | 7.41 | 0.14 | 0.0 | 0.9 | -23.08 | 1.62 | -11.96 | -0.15 | 0 | 0.75 | -42.31 | 0.09 | 23.4 |
| 2015 (2) | 4.72 | 39.23 | 3.09 | 259.3 | 2.69 | 0 | 0 | 0 | 14.37 | -1.44 | 0.43 | -55.67 | 6.28 | 42.08 | 43.70 | 44.16 | 5.64 | 27.89 | 0 | 0 | 0 | 0 | 0.13 | 0.0 | 5.61 | 11.98 | 0.54 | 22.73 | 0.14 | 0.0 | 1.17 | -18.18 | 1.84 | -8.46 | 0.13 | -13.33 | 1.3 | -17.72 | 0.08 | 142.27 |
| 2014 (1) | 3.39 | 14.53 | 0.86 | -52.49 | 0 | 0 | 0 | 0 | 14.58 | 13.64 | 0.97 | 38.57 | 4.42 | 38.12 | 30.32 | 21.55 | 4.41 | 28.57 | 0 | 0 | 2.66 | 411.54 | 0.13 | 18.18 | 5.01 | 9.39 | 0.44 | 18.92 | 0.14 | 0.0 | 1.43 | 45.92 | 2.01 | 34.9 | 0.15 | 200.0 | 1.58 | 53.4 | 0.03 | 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) | 5.53 | -2.64 | -1.6 | 4.48 | 11.44 | -13.68 | 0.39 | -11.36 | -54.65 | 0 | 0 | 0 | 3.65 | 1.39 | -5.44 | 0.11 | -71.79 | -68.57 | 5.59 | 6.27 | 9.82 | 38.50 | 7.81 | 36.3 | 5.42 | 6.48 | -6.87 | 5.1 | 0.39 | -2.67 | 3.75 | -2.6 | -9.42 | 0.37 | 5.71 | 12.12 | 9.57 | 0.0 | 0.31 | 1.09 | 0.0 | 12.37 | 0.59 | 0.0 | 7.27 | 3.01 | 3.79 | -3.53 | 4.69 | 2.4 | 1.08 | -0.25 | 21.88 | 44.44 | 2.76 | 6.98 | 3.37 | 0.00 | 41.17 | 22.96 |
| 24Q2 (19) | 5.68 | -21.76 | -1.56 | 4.02 | -24.01 | -36.59 | 0.44 | -29.03 | -51.11 | 0 | 0 | 0 | 3.6 | 36.88 | -17.81 | 0.39 | 116.67 | -25.0 | 5.26 | 16.89 | 3.14 | 35.71 | 23.08 | 31.07 | 5.09 | 0.99 | -22.76 | 5.08 | 2.63 | -4.69 | 3.85 | -2.53 | -10.26 | 0.35 | -2.78 | 2.94 | 9.57 | 0.0 | 0.31 | 1.09 | 12.37 | 12.37 | 0.59 | 7.27 | 7.27 | 2.9 | 9.02 | 4.69 | 4.58 | 9.31 | 6.76 | -0.32 | 17.95 | 45.76 | 2.58 | 13.66 | 18.35 | 0.00 | -2.07 | -24.36 |
| 24Q1 (18) | 7.26 | 11.52 | 26.26 | 5.29 | -18.24 | -17.6 | 0.62 | -8.82 | -33.33 | 0 | 0 | 0 | 2.63 | -43.32 | -31.51 | 0.18 | 0 | -50.0 | 4.5 | -24.11 | 5.88 | 29.01 | -18.19 | 26.77 | 5.04 | -2.14 | -28.61 | 4.95 | -2.17 | -7.48 | 3.95 | -2.23 | -13.57 | 0.36 | 5.88 | 2.86 | 9.57 | 0.31 | 0.31 | 0.97 | 0.0 | 15.48 | 0.55 | 0.0 | -27.63 | 2.66 | -12.79 | -9.22 | 4.19 | -8.52 | -7.51 | -0.39 | 33.9 | 26.42 | 2.27 | -7.72 | -5.42 | 0.00 | -11.93 | 0.56 |
| 23Q4 (17) | 6.51 | 15.84 | 33.68 | 6.47 | 24.66 | 15.74 | 0.68 | -20.93 | -27.66 | 0 | 0 | 0 | 4.64 | 20.21 | -21.89 | 0 | -100.0 | -100.0 | 5.93 | 16.5 | 9.61 | 35.47 | 25.56 | 18.07 | 5.15 | -11.51 | -25.69 | 5.06 | -3.44 | -4.89 | 4.04 | -2.42 | -14.41 | 0.34 | 3.03 | -8.11 | 9.54 | 0.0 | 0.0 | 0.97 | 0.0 | 15.48 | 0.55 | 0.0 | -27.63 | 3.05 | -2.24 | 18.68 | 4.58 | -1.29 | 9.83 | -0.59 | -31.11 | -7.27 | 2.46 | -7.87 | 21.78 | 0.00 | 0.98 | 29.92 |
| 23Q3 (16) | 5.62 | -2.6 | 22.71 | 5.19 | -18.14 | 27.83 | 0.86 | -4.44 | -8.51 | 0 | 0 | 0 | 3.86 | -11.87 | -15.35 | 0.35 | -32.69 | -40.68 | 5.09 | -0.2 | -13.87 | 28.25 | 3.68 | -21.24 | 5.82 | -11.68 | -17.68 | 5.24 | -1.69 | -1.87 | 4.14 | -3.5 | -17.2 | 0.33 | -2.94 | -17.5 | 9.54 | 0.0 | 0.0 | 0.97 | 0.0 | 15.48 | 0.55 | 0.0 | -27.63 | 3.12 | 12.64 | 43.78 | 4.64 | 8.16 | 23.08 | -0.45 | 23.73 | 10.0 | 2.67 | 22.48 | 59.88 | 0.00 | -13.16 | 8.43 |
| 23Q2 (15) | 5.77 | 0.35 | 58.52 | 6.34 | -1.25 | 131.39 | 0.9 | -3.23 | -59.46 | 0 | 0 | 0 | 4.38 | 14.06 | 3.55 | 0.52 | 44.44 | 147.62 | 5.1 | 20.0 | -14.29 | 27.24 | 19.04 | -28.71 | 6.59 | -6.66 | -3.51 | 5.33 | -0.37 | 0.19 | 4.29 | -6.13 | -17.34 | 0.34 | -2.86 | -15.0 | 9.54 | 0.0 | 5.18 | 0.97 | 15.48 | 15.48 | 0.55 | -27.63 | -27.63 | 2.77 | -5.46 | 75.32 | 4.29 | -5.3 | 34.91 | -0.59 | -11.32 | 4.84 | 2.18 | -9.17 | 127.08 | 0.00 | 30.21 | 0.07 |
| 23Q1 (14) | 5.75 | 18.07 | 38.55 | 6.42 | 14.85 | 160.98 | 0.93 | -1.06 | -57.73 | 0 | 0 | 0 | 3.84 | -35.35 | 17.07 | 0.36 | -5.26 | 157.14 | 4.25 | -21.44 | -22.16 | 22.89 | -23.81 | -35.62 | 7.06 | 1.88 | 1.44 | 5.35 | 0.56 | 0.56 | 4.57 | -3.18 | -16.91 | 0.35 | -5.41 | -2.78 | 9.54 | 0.0 | 5.3 | 0.84 | 0.0 | 2.44 | 0.76 | 0.0 | 16.92 | 2.93 | 14.01 | 84.28 | 4.53 | 8.63 | 48.04 | -0.53 | 3.64 | 5.36 | 2.4 | 18.81 | 133.01 | 0.00 | 13.78 | -38.68 |
| 22Q4 (13) | 4.87 | 6.33 | 41.57 | 5.59 | 37.68 | 11.8 | 0.94 | 0.0 | -21.67 | 0 | 0 | -100.0 | 5.94 | 30.26 | 34.69 | 0.38 | -35.59 | 80.95 | 5.41 | -8.46 | -14.94 | 30.04 | -16.24 | -28.68 | 6.93 | -1.98 | 11.06 | 5.32 | -0.37 | 2.11 | 4.72 | -5.6 | -29.66 | 0.37 | -7.5 | -2.63 | 9.54 | 0.0 | 28.23 | 0.84 | 0.0 | 2.44 | 0.76 | 0.0 | 16.92 | 2.57 | 18.43 | 77.24 | 4.17 | 10.61 | 42.81 | -0.55 | -10.0 | 27.63 | 2.02 | 20.96 | 192.75 | 0.00 | -15.72 | -55.6 |
| 22Q3 (12) | 4.58 | 25.82 | 43.12 | 4.06 | 48.18 | 0.0 | 0.94 | -57.66 | -42.68 | 0 | 0 | 0 | 4.56 | 7.8 | 24.93 | 0.59 | 180.95 | 0 | 5.91 | -0.67 | 0.0 | 35.86 | -6.16 | -10.19 | 7.07 | 3.51 | 4.12 | 5.34 | 0.38 | 2.5 | 5.0 | -3.66 | -28.47 | 0.4 | 0.0 | 0.0 | 9.54 | 5.18 | 28.23 | 0.84 | 0.0 | 2.44 | 0.76 | 0.0 | 16.92 | 2.17 | 37.34 | 75.0 | 3.77 | 18.55 | 39.11 | -0.5 | 19.35 | 37.5 | 1.67 | 73.96 | 279.55 | 0.00 | -19.86 | -47.83 |
| 22Q2 (11) | 3.64 | -12.29 | -0.27 | 2.74 | 11.38 | -14.64 | 2.22 | 0.91 | 50.0 | 0 | 0 | 0 | 4.23 | 28.96 | 5.22 | 0.21 | 50.0 | 133.33 | 5.95 | 8.97 | 9.98 | 38.21 | 7.5 | 5.53 | 6.83 | -1.87 | 10.7 | 5.32 | 0.0 | 2.31 | 5.19 | -5.64 | -28.12 | 0.4 | 11.11 | -6.98 | 9.07 | 0.11 | 23.91 | 0.84 | 2.44 | 3.7 | 0.76 | 16.92 | 24.59 | 1.58 | -0.63 | 10.49 | 3.18 | 3.92 | 11.58 | -0.62 | -10.71 | 18.42 | 0.96 | -6.8 | 43.28 | 0.00 | -20.21 | -40.47 |
| 22Q1 (10) | 4.15 | 20.64 | 18.23 | 2.46 | -50.8 | -5.02 | 2.2 | 83.33 | 29.41 | 0 | -100.0 | 0 | 3.28 | -25.62 | 8.61 | 0.14 | -33.33 | 255.56 | 5.46 | -14.15 | 10.53 | 35.55 | -15.6 | 10.09 | 6.96 | 11.54 | 18.97 | 5.32 | 2.11 | -42.86 | 5.5 | -18.03 | -23.29 | 0.36 | -5.26 | -21.74 | 9.06 | 21.77 | 26.36 | 0.82 | 0.0 | 1.23 | 0.65 | 0.0 | 6.56 | 1.59 | 9.66 | 18.66 | 3.06 | 4.79 | 10.87 | -0.56 | 26.32 | 16.42 | 1.03 | 49.28 | 53.73 | 0.01 | -17.62 | -20.86 |
| 21Q4 (9) | 3.44 | 7.5 | -29.65 | 5.0 | 23.15 | 37.74 | 1.2 | -26.83 | -37.5 | 0.06 | 0 | 100.0 | 4.41 | 20.82 | 7.3 | 0.21 | 0 | 2000.0 | 6.36 | 7.61 | 29.01 | 42.12 | 5.48 | 29.09 | 6.24 | -8.1 | 11.23 | 5.21 | 0.0 | -39.49 | 6.71 | -4.01 | 13.54 | 0.38 | -5.0 | -22.45 | 7.44 | 0.0 | 4.49 | 0.82 | 0.0 | 1.23 | 0.65 | 0.0 | 6.56 | 1.45 | 16.94 | 2.11 | 2.92 | 7.75 | 2.82 | -0.76 | 5.0 | -16.92 | 0.69 | 56.82 | -10.39 | 0.01 | -0.97 | -12.73 |
| 21Q3 (8) | 3.2 | -12.33 | -39.85 | 4.06 | 26.48 | -8.14 | 1.64 | 10.81 | -14.14 | 0 | 0 | 0 | 3.65 | -9.2 | -3.69 | 0 | -100.0 | -100.0 | 5.91 | 9.24 | 31.63 | 39.93 | 10.28 | 36.7 | 6.79 | 10.05 | 14.31 | 5.21 | 0.19 | -39.56 | 6.99 | -3.19 | 2.49 | 0.4 | -6.98 | -16.67 | 7.44 | 1.64 | 9.57 | 0.82 | 1.23 | 1.23 | 0.65 | 6.56 | 6.56 | 1.24 | -13.29 | -12.06 | 2.71 | -4.91 | -4.24 | -0.8 | -5.26 | -15.94 | 0.44 | -34.33 | -38.89 | 0.01 | -8.56 | -16.86 |
| 21Q2 (7) | 3.65 | 3.99 | -9.65 | 3.21 | 23.94 | -13.94 | 1.48 | -12.94 | 0 | 0 | 0 | 0 | 4.02 | 33.11 | -8.22 | 0.09 | 200.0 | -47.06 | 5.41 | 9.51 | -3.39 | 36.21 | 12.15 | 0 | 6.17 | 5.47 | 6.56 | 5.2 | -44.15 | -42.86 | 7.22 | 0.7 | 1.4 | 0.43 | -6.52 | -14.0 | 7.32 | 2.09 | 11.08 | 0.81 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 1.43 | 6.72 | 18.18 | 2.85 | 3.26 | 7.95 | -0.76 | -13.43 | -2.7 | 0.67 | 0.0 | 42.55 | 0.01 | 6.08 | -14.2 |
| 21Q1 (6) | 3.51 | -28.22 | -6.65 | 2.59 | -28.65 | 139.81 | 1.7 | -11.46 | 0 | 0 | -100.0 | 0 | 3.02 | -26.52 | 6.71 | -0.09 | -1000.0 | 68.97 | 4.94 | 0.2 | 11.01 | 32.29 | -1.04 | 0 | 5.85 | 4.28 | 7.73 | 9.31 | 8.13 | 88.08 | 7.17 | 21.32 | 74.45 | 0.46 | -6.12 | -14.81 | 7.17 | 0.7 | 11.68 | 0.81 | 0.0 | 5.19 | 0.61 | 0.0 | 8.93 | 1.34 | -5.63 | 0.75 | 2.76 | -2.82 | 3.76 | -0.67 | -3.08 | -1.52 | 0.67 | -12.99 | 0.0 | 0.01 | -9.15 | -25.75 |
| 20Q4 (5) | 4.89 | -8.08 | 23.17 | 3.63 | -17.87 | 11.01 | 1.92 | 0.52 | -28.89 | 0.03 | 0 | 0 | 4.11 | 8.44 | -5.95 | 0.01 | -95.24 | 125.0 | 4.93 | 9.8 | 4.67 | 32.63 | 11.69 | 0 | 5.61 | -5.56 | 13.79 | 8.61 | -0.12 | 68.82 | 5.91 | -13.34 | 260.37 | 0.49 | 2.08 | -12.5 | 7.12 | 4.86 | 10.9 | 0.81 | 0.0 | 5.19 | 0.61 | 0.0 | 8.93 | 1.42 | 0.71 | -12.35 | 2.84 | 0.35 | -3.4 | -0.65 | 5.8 | -6.56 | 0.77 | 6.94 | -23.76 | 0.01 | -5.65 | -17.71 |
| 20Q3 (4) | 5.32 | 31.68 | 0.0 | 4.42 | 18.5 | 0.0 | 1.91 | 0 | 0.0 | 0 | 0 | 0.0 | 3.79 | -13.47 | 0.0 | 0.21 | 23.53 | 0.0 | 4.49 | -19.82 | 0.0 | 29.21 | 0 | 0.0 | 5.94 | 2.59 | 0.0 | 8.62 | -5.27 | 0.0 | 6.82 | -4.21 | 0.0 | 0.48 | -4.0 | 0.0 | 6.79 | 3.03 | 0.0 | 0.81 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 1.41 | 16.53 | 0.0 | 2.83 | 7.2 | 0.0 | -0.69 | 6.76 | 0.0 | 0.72 | 53.19 | 0.0 | 0.01 | -5.63 | 0.0 |
