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) | 3.67 | -19.16 | 1.05 | -19.23 | 8.46 | 214.5 | 0 | 0 | 15.93 | -15.67 | -1.39 | 0 | 3.98 | 39.16 | 24.98 | 65.02 | 4.8 | -25.47 | 0 | 0 | 6.2 | -52.01 | 0.07 | -30.0 | 13.22 | 0.3 | 2.8 | 5.66 | 0.02 | -33.33 | 6.11 | -27.69 | 8.93 | -19.69 | -0.03 | 0 | 6.08 | -27.88 | 0.00 | -52.58 |
| 2022 (9) | 4.54 | -4.02 | 1.3 | 13.04 | 2.69 | -26.7 | 0 | 0 | 18.89 | -21.0 | 1.49 | -50.83 | 2.86 | -44.68 | 15.14 | -29.98 | 6.44 | 18.6 | 0 | 0 | 12.92 | 7.76 | 0.1 | -9.09 | 13.18 | 0.61 | 2.65 | 13.25 | 0.03 | 50.0 | 8.45 | -4.09 | 11.12 | -0.54 | -0.02 | 0 | 8.43 | -3.99 | 0.01 | 0 |
| 2021 (8) | 4.73 | 15.37 | 1.15 | -23.33 | 3.67 | 15.77 | 0 | 0 | 23.91 | 18.72 | 3.03 | -15.6 | 5.17 | -9.46 | 21.62 | -23.73 | 5.43 | 66.56 | 0 | 0 | 11.99 | 2.57 | 0.11 | -15.38 | 13.1 | 0.23 | 2.34 | 17.59 | 0.02 | -33.33 | 8.81 | 8.9 | 11.18 | 10.58 | -0.03 | 0 | 8.78 | 8.8 | -0.00 | 0 |
| 2020 (7) | 4.1 | 2.76 | 1.5 | -55.22 | 3.17 | 33.19 | 0 | 0 | 20.14 | 14.43 | 3.59 | 235.51 | 5.71 | 47.55 | 28.35 | 28.94 | 3.26 | 6.89 | 0 | 0 | 11.69 | -5.42 | 0.13 | 62.5 | 13.07 | 0.77 | 1.99 | 5.85 | 0.03 | 50.0 | 8.09 | 53.22 | 10.11 | 40.81 | -0.02 | 0 | 8.07 | 53.71 | 0.00 | 0 |
| 2019 (6) | 3.99 | 18.4 | 3.35 | 70.92 | 2.38 | 0.42 | 0 | 0 | 17.6 | -22.43 | 1.07 | -72.91 | 3.87 | -19.38 | 21.99 | 3.94 | 3.05 | -40.78 | 0 | 0 | 12.36 | 140.94 | 0.08 | 0.0 | 12.97 | 5.19 | 1.88 | 26.17 | 0.02 | 100.0 | 5.28 | -25.42 | 7.18 | -16.32 | -0.03 | 0 | 5.25 | -25.64 | -0.01 | 0 |
| 2018 (5) | 3.37 | -28.6 | 1.96 | 180.0 | 2.37 | -0.84 | 0 | 0 | 22.69 | 17.38 | 3.95 | 36.21 | 4.8 | -13.04 | 21.15 | -25.92 | 5.15 | 60.44 | 0 | 0 | 5.13 | 3.22 | 0.08 | -11.11 | 12.33 | 0.0 | 1.49 | 24.17 | 0.01 | 0.0 | 7.08 | 34.09 | 8.58 | 32.2 | -0.02 | 0 | 7.06 | 33.97 | -0.00 | 0 |
| 2017 (4) | 4.72 | 5.12 | 0.7 | 600.0 | 2.39 | -36.1 | 0 | 0 | 19.33 | 11.73 | 2.9 | 33.64 | 5.52 | 32.06 | 28.56 | 18.19 | 3.21 | 4.9 | 0 | 0 | 4.97 | -3.68 | 0.09 | 200.0 | 12.33 | 0.0 | 1.2 | 22.45 | 0.01 | 0 | 5.28 | 28.78 | 6.49 | 27.76 | -0.01 | 0 | 5.27 | 28.85 | 0.00 | -60.76 |
| 2016 (3) | 4.49 | 21.68 | 0.1 | -90.65 | 3.74 | 47.83 | 0 | 0 | 17.3 | 17.61 | 2.17 | 35.62 | 4.18 | 38.87 | 24.16 | 18.08 | 3.06 | -34.75 | 0 | 0 | 5.16 | -36.3 | 0.03 | -40.0 | 12.33 | 5.03 | 0.98 | 19.51 | 0 | 0 | 4.1 | 25.38 | 5.08 | 24.21 | -0.01 | 0 | 4.09 | 25.08 | 0.01 | -39.44 |
| 2015 (2) | 3.69 | -0.81 | 1.07 | -8.55 | 2.53 | 125.89 | 0 | 0 | 14.71 | 0.82 | 1.6 | -32.77 | 3.01 | -14.25 | 20.46 | -14.94 | 4.69 | 30.28 | 0 | 0 | 8.1 | 14.25 | 0.05 | -28.57 | 11.74 | 0.0 | 0.82 | 41.38 | 0 | 0 | 3.27 | -11.62 | 4.09 | -4.44 | 0 | 0 | 3.27 | -11.86 | 0.02 | -32.56 |
| 2014 (1) | 3.72 | -5.58 | 1.17 | 67.14 | 1.12 | 143.48 | 0 | 0 | 14.59 | 50.88 | 2.38 | 140.4 | 3.51 | 50.0 | 24.06 | -0.58 | 3.6 | 8.43 | 0.04 | 0.0 | 7.09 | 43.81 | 0.07 | 40.0 | 11.74 | 0.0 | 0.58 | 20.83 | 0 | 0 | 3.7 | 84.08 | 4.28 | 71.2 | 0.01 | 0 | 3.71 | 84.58 | 0.03 | 97.07 |
| 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) | 3.44 | 4.24 | 5.52 | 0.95 | 0.0 | 18.75 | 6.26 | 11.19 | -28.21 | 0 | 0 | 0 | 6.19 | 4.92 | 22.33 | 0.64 | -46.67 | -3.03 | 7.55 | 8.32 | 42.18 | 37.25 | 2.28 | 9.36 | 4.1 | -2.84 | -19.61 | 0 | 0 | 0 | 7.42 | -14.22 | 8.8 | 0.19 | 111.11 | 137.5 | 13.22 | 0.0 | 0.0 | 2.8 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 7.84 | 9.04 | 12.81 | 10.66 | 6.39 | 9.22 | 0 | 100.0 | 100.0 | 7.84 | 9.19 | 12.97 | 0.00 | -38.82 | -69.58 |
| 24Q2 (19) | 3.3 | 20.0 | -7.82 | 0.95 | -24.0 | 58.33 | 5.63 | -34.99 | -34.91 | 0 | 0 | 0 | 5.9 | 26.88 | 31.99 | 1.2 | 313.79 | 700.0 | 6.97 | 27.66 | 84.39 | 36.42 | 18.12 | 30.63 | 4.22 | -5.8 | -16.44 | 0 | 0 | 0 | 8.65 | 60.48 | 28.15 | 0.09 | -10.0 | 12.5 | 13.22 | 0.0 | 0.3 | 2.8 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | 7.19 | 12.34 | 14.31 | 10.02 | 8.68 | 10.11 | -0.01 | 50.0 | 66.67 | 7.18 | 12.54 | 14.7 | 0.00 | 11.2 | -59.26 |
| 24Q1 (18) | 2.75 | -25.07 | -31.08 | 1.25 | 19.05 | 212.5 | 8.66 | 2.36 | 216.06 | 0 | 0 | 0 | 4.65 | 31.73 | 62.02 | 0.29 | 135.37 | 128.16 | 5.46 | 37.19 | 134.33 | 30.83 | 23.4 | 101.39 | 4.48 | -6.67 | -25.83 | 0 | 0 | 0 | 5.39 | -13.06 | -59.14 | 0.1 | 42.86 | 11.11 | 13.22 | 0.0 | 0.3 | 2.8 | 0.0 | 5.66 | 0.02 | 0.0 | -33.33 | 6.4 | 4.75 | -13.75 | 9.22 | 3.25 | -8.62 | -0.02 | 33.33 | -100.0 | 6.38 | 4.93 | -13.9 | 0.00 | -36.95 | -67.2 |
| 23Q4 (17) | 3.67 | 12.58 | -19.16 | 1.05 | 31.25 | -19.23 | 8.46 | -2.98 | 214.5 | 0 | 0 | 0 | 3.53 | -30.24 | 10.66 | -0.82 | -224.24 | -110.26 | 3.98 | -25.05 | 39.16 | 24.98 | -26.65 | 65.02 | 4.8 | -5.88 | -25.47 | 0 | 0 | 0 | 6.2 | -9.09 | -52.01 | 0.07 | -12.5 | -30.0 | 13.22 | 0.0 | 0.3 | 2.8 | 0.0 | 5.66 | 0.02 | 0.0 | -33.33 | 6.11 | -12.09 | -27.69 | 8.93 | -8.5 | -19.69 | -0.03 | -200.0 | -50.0 | 6.08 | -12.39 | -27.88 | 0.00 | -29.08 | -52.58 |
| 23Q3 (16) | 3.26 | -8.94 | -16.41 | 0.8 | 33.33 | -55.56 | 8.72 | 0.81 | 243.31 | 0 | 0 | 0 | 5.06 | 13.2 | 67.0 | 0.66 | 430.0 | 211.86 | 5.31 | 40.48 | 50.85 | 34.06 | 22.18 | 105.81 | 5.1 | 0.99 | -27.86 | 0 | 0 | 0 | 6.82 | 1.04 | -46.3 | 0.08 | 0.0 | -20.0 | 13.22 | 0.3 | 0.3 | 2.8 | 0.0 | 5.66 | 0.02 | 0.0 | -33.33 | 6.95 | 10.49 | -21.11 | 9.76 | 7.25 | -14.98 | -0.01 | 66.67 | 0.0 | 6.94 | 10.86 | -21.14 | 0.01 | -18.08 | -39.51 |
| 23Q2 (15) | 3.58 | -10.28 | -37.19 | 0.6 | 50.0 | -78.95 | 8.65 | 215.69 | 339.09 | 0 | 0 | 0 | 4.47 | 55.75 | -27.08 | -0.2 | 80.58 | -116.0 | 3.78 | 62.23 | -42.29 | 27.88 | 82.09 | 5.29 | 5.05 | -16.39 | -22.07 | 0 | 0 | 0 | 6.75 | -48.82 | -46.6 | 0.08 | -11.11 | -20.0 | 13.18 | 0.0 | 0.0 | 2.8 | 5.66 | 5.66 | 0.02 | -33.33 | -33.33 | 6.29 | -15.23 | -33.01 | 9.1 | -9.81 | -24.61 | -0.03 | -200.0 | -200.0 | 6.26 | -15.52 | -33.26 | 0.01 | -10.46 | -34.09 |
| 23Q1 (14) | 3.99 | -12.11 | 7.26 | 0.4 | -69.23 | -70.37 | 2.74 | 1.86 | -31.16 | 0 | 0 | 0 | 2.87 | -10.03 | -56.12 | -1.03 | -164.1 | -185.12 | 2.33 | -18.53 | -65.89 | 15.31 | 1.11 | -45.13 | 6.04 | -6.21 | -3.36 | 0 | 0 | 0 | 13.19 | 2.09 | 16.31 | 0.09 | -10.0 | -10.0 | 13.18 | 0.0 | 0.38 | 2.65 | 0.0 | 13.25 | 0.03 | 0.0 | 50.0 | 7.42 | -12.19 | -25.95 | 10.09 | -9.26 | -18.56 | -0.01 | 50.0 | 0 | 7.41 | -12.1 | -26.05 | 0.01 | -8.85 | 424.9 |
| 22Q4 (13) | 4.54 | 16.41 | -4.02 | 1.3 | -27.78 | 13.04 | 2.69 | 5.91 | -26.7 | 0 | 0 | 0 | 3.19 | 5.28 | -42.73 | -0.39 | 33.9 | -172.22 | 2.86 | -18.75 | -44.68 | 15.14 | -8.51 | -29.95 | 6.44 | -8.91 | 18.6 | 0 | 0 | 0 | 12.92 | 1.73 | 7.76 | 0.1 | 0.0 | -9.09 | 13.18 | 0.0 | 0.61 | 2.65 | 0.0 | 13.25 | 0.03 | 0.0 | 50.0 | 8.45 | -4.09 | -4.09 | 11.12 | -3.14 | -0.54 | -0.02 | -100.0 | 33.33 | 8.43 | -4.2 | -3.99 | 0.01 | -9.54 | 577.44 |
| 22Q3 (12) | 3.9 | -31.58 | -4.18 | 1.8 | -36.84 | 89.47 | 2.54 | 28.93 | -29.44 | 0 | 0 | 0 | 3.03 | -50.57 | -53.38 | -0.59 | -147.2 | -171.08 | 3.52 | -46.26 | -38.57 | 16.55 | -37.49 | -29.7 | 7.07 | 9.1 | 66.35 | 0 | 0 | 0 | 12.7 | 0.47 | 6.72 | 0.1 | 0.0 | -9.09 | 13.18 | 0.0 | 0.69 | 2.65 | 0.0 | 13.25 | 0.03 | 0.0 | 50.0 | 8.81 | -6.18 | 6.4 | 11.48 | -4.89 | 7.89 | -0.01 | 0.0 | 66.67 | 8.8 | -6.18 | 6.67 | 0.01 | -10.74 | 962.33 |
| 22Q2 (11) | 5.7 | 53.23 | 13.32 | 2.85 | 111.11 | 256.25 | 1.97 | -50.5 | -36.04 | 0 | 0 | 0 | 6.13 | -6.27 | 4.43 | 1.25 | 3.31 | 64.47 | 6.55 | -4.1 | 14.31 | 26.48 | -5.11 | 9.32 | 6.48 | 3.68 | 55.77 | 0 | 0 | 0 | 12.64 | 11.46 | 4.98 | 0.1 | 0.0 | -9.09 | 13.18 | 0.38 | 0.76 | 2.65 | 13.25 | 33.17 | 0.03 | 50.0 | 0.0 | 9.39 | -6.29 | -3.79 | 12.07 | -2.58 | 2.46 | -0.01 | 0 | 66.67 | 9.38 | -6.39 | -3.6 | 0.01 | 541.41 | 0 |
| 22Q1 (10) | 3.72 | -21.35 | -1.85 | 1.35 | 17.39 | 50.0 | 3.98 | 8.45 | 17.75 | 0 | 0 | 0 | 6.54 | 17.41 | 9.36 | 1.21 | 124.07 | 32.97 | 6.83 | 32.11 | 14.21 | 27.90 | 29.09 | 4.51 | 6.25 | 15.1 | 82.22 | 0 | 0 | 0 | 11.34 | -5.42 | 4.32 | 0.1 | -9.09 | -16.67 | 13.13 | 0.23 | 0.46 | 2.34 | 0.0 | 17.59 | 0.02 | 0.0 | -33.33 | 10.02 | 13.73 | 11.33 | 12.39 | 10.82 | 12.43 | 0 | 100.0 | 100.0 | 10.02 | 14.12 | 11.71 | -0.00 | -33.95 | -432.21 |
| 21Q4 (9) | 4.73 | 16.22 | 15.37 | 1.15 | 21.05 | -23.33 | 3.67 | 1.94 | 15.77 | 0 | 0 | 0 | 5.57 | -14.31 | -7.01 | 0.54 | -34.94 | -38.64 | 5.17 | -9.77 | -9.46 | 21.61 | -8.19 | -23.8 | 5.43 | 27.76 | 66.56 | 0 | 0 | 0 | 11.99 | 0.76 | 2.57 | 0.11 | 0.0 | -15.38 | 13.1 | 0.08 | 0.23 | 2.34 | 0.0 | 17.59 | 0.02 | 0.0 | -33.33 | 8.81 | 6.4 | 8.9 | 11.18 | 5.08 | 10.58 | -0.03 | 0.0 | -50.0 | 8.78 | 6.42 | 8.8 | -0.00 | -63.39 | -220.13 |
| 21Q3 (8) | 4.07 | -19.09 | 20.77 | 0.95 | 18.75 | -60.42 | 3.6 | 16.88 | 20.81 | 0 | 0 | 0 | 6.5 | 10.73 | 11.68 | 0.83 | 9.21 | -30.83 | 5.73 | 0.0 | 2.87 | 23.54 | -2.79 | -22.11 | 4.25 | 2.16 | 39.8 | 0 | 0 | 0 | 11.9 | -1.16 | -3.64 | 0.11 | 0.0 | -15.38 | 13.09 | 0.08 | 0.15 | 2.34 | 17.59 | 17.59 | 0.02 | -33.33 | -33.33 | 8.28 | -15.16 | 14.68 | 10.64 | -9.68 | 15.15 | -0.03 | 0.0 | 0.0 | 8.25 | -15.21 | 14.74 | -0.00 | 0 | -147.45 |
| 21Q2 (7) | 5.03 | 32.72 | 29.31 | 0.8 | -11.11 | -60.0 | 3.08 | -8.88 | 10.39 | 0 | 0 | 0 | 5.87 | -1.84 | 27.33 | 0.76 | -16.48 | -26.92 | 5.73 | -4.18 | 38.07 | 24.22 | -9.28 | 0 | 4.16 | 21.28 | 27.22 | 0 | 0 | 0 | 12.04 | 10.76 | -8.99 | 0.11 | -8.33 | -45.0 | 13.08 | 0.08 | 0.77 | 1.99 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 9.76 | 8.44 | 62.13 | 11.78 | 6.9 | 46.52 | -0.03 | 0.0 | 25.0 | 9.73 | 8.47 | 62.71 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 3.79 | -7.56 | 2.43 | 0.9 | -40.0 | -74.29 | 3.38 | 6.62 | 11.55 | 0 | 0 | 0 | 5.98 | -0.17 | 61.19 | 0.91 | 3.41 | 93.62 | 5.98 | 4.73 | 75.88 | 26.70 | -5.88 | 0 | 3.43 | 5.21 | 2.69 | 0 | 0 | 0 | 10.87 | -7.01 | -5.31 | 0.12 | -7.69 | 71.43 | 13.07 | 0.0 | 0.69 | 1.99 | 0.0 | 5.85 | 0.03 | 0.0 | 50.0 | 9.0 | 11.25 | 56.52 | 11.02 | 9.0 | 44.05 | -0.03 | -50.0 | 0.0 | 8.97 | 11.15 | 56.82 | 0.00 | -51.56 | 107.85 |
| 20Q4 (5) | 4.1 | 21.66 | 2.76 | 1.5 | -37.5 | -55.22 | 3.17 | 6.38 | 33.19 | 0 | 0 | 0 | 5.99 | 2.92 | 39.63 | 0.88 | -26.67 | 877.78 | 5.71 | 2.51 | 47.55 | 28.37 | -6.14 | 0 | 3.26 | 7.24 | 6.89 | 0 | 0 | 0 | 11.69 | -5.34 | -5.42 | 0.13 | 0.0 | 62.5 | 13.07 | 0.0 | 0.77 | 1.99 | 0.0 | 5.85 | 0.03 | 0.0 | 50.0 | 8.09 | 12.05 | 53.22 | 10.11 | 9.42 | 40.81 | -0.02 | 33.33 | 33.33 | 8.07 | 12.24 | 53.71 | 0.00 | -35.46 | 117.46 |
| 20Q3 (4) | 3.37 | -13.37 | 0.0 | 2.4 | 20.0 | 0.0 | 2.98 | 6.81 | 0.0 | 0 | 0 | 0.0 | 5.82 | 26.25 | 0.0 | 1.2 | 15.38 | 0.0 | 5.57 | 34.22 | 0.0 | 30.22 | 0 | 0.0 | 3.04 | -7.03 | 0.0 | 0 | 0 | 0.0 | 12.35 | -6.65 | 0.0 | 0.13 | -35.0 | 0.0 | 13.07 | 0.69 | 0.0 | 1.99 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 7.22 | 19.93 | 0.0 | 9.24 | 14.93 | 0.0 | -0.03 | 25.0 | 0.0 | 7.19 | 20.23 | 0.0 | 0.00 | -37.14 | 0.0 |
