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) | 6.48 | 45.62 | 1.96 | -33.56 | 0.12 | 20.0 | 0 | 0 | 26.47 | -0.64 | 1.52 | -5.59 | 4.91 | -3.35 | 18.55 | -2.73 | 4.2 | -24.05 | 0.03 | 0 | 1.13 | -6.61 | 6.49 | -0.31 | 10.09 | 0.0 | 3.11 | 5.42 | 2.53 | 0.0 | 5.69 | 9.63 | 11.33 | 6.19 | -1.52 | 0 | 4.17 | 30.72 | 0.00 | -20.69 |
| 2022 (9) | 4.45 | -9.74 | 2.95 | -16.19 | 0.1 | -37.5 | 0 | 0 | 26.64 | 12.22 | 1.61 | 57.84 | 5.08 | 36.56 | 19.07 | 21.69 | 5.53 | -0.72 | 0 | 0 | 1.21 | -0.82 | 6.51 | -2.54 | 10.09 | 0.0 | 2.95 | 3.87 | 2.53 | 41.34 | 5.19 | 5.06 | 10.67 | 11.49 | -2.0 | 0 | 3.19 | 32.37 | 0.00 | 11.17 |
| 2021 (8) | 4.93 | 4.89 | 3.52 | 90.27 | 0.16 | 60.0 | 0 | 0 | 23.74 | 18.46 | 1.02 | -2.86 | 3.72 | 18.47 | 15.67 | 0.01 | 5.57 | 48.14 | 0 | 0 | 1.22 | -26.06 | 6.68 | -4.84 | 10.09 | 0.0 | 2.84 | 3.65 | 1.79 | 0.0 | 4.94 | 8.33 | 9.57 | 5.4 | -2.53 | 0 | 2.41 | -18.03 | 0.00 | 2.03 |
| 2020 (7) | 4.7 | 12.17 | 1.85 | -53.87 | 0.1 | 66.67 | 0 | 0 | 20.04 | -1.57 | 1.05 | 19.32 | 3.14 | 2.28 | 15.67 | 3.91 | 3.76 | 7.12 | 0 | 0 | 1.65 | 7.84 | 7.02 | 62.5 | 10.09 | 0.0 | 2.74 | 3.4 | 1.79 | 9.15 | 4.56 | 8.31 | 9.08 | 6.82 | -1.62 | 0 | 2.94 | 21.49 | 0.00 | 20.49 |
| 2019 (6) | 4.19 | -6.26 | 4.01 | 36.86 | 0.06 | -97.99 | 0 | 0 | 20.36 | -3.32 | 0.88 | -18.52 | 3.07 | -19.21 | 15.08 | -16.43 | 3.51 | -4.1 | 2.11 | 3.43 | 1.53 | 45.71 | 4.32 | 0.0 | 10.09 | 0.0 | 2.65 | 4.33 | 1.64 | 10.81 | 4.21 | -0.94 | 8.5 | 2.66 | -1.79 | 0 | 2.42 | -7.28 | 0.00 | 32.81 |
| 2018 (5) | 4.47 | 9.02 | 2.93 | 4.64 | 2.98 | 0 | 0 | 0 | 21.06 | 0.81 | 1.08 | -8.47 | 3.8 | 16.21 | 18.04 | 15.27 | 3.66 | 3.98 | 2.04 | -3.77 | 1.05 | -63.92 | 4.32 | -2.92 | 10.09 | 20.98 | 2.54 | 4.96 | 1.48 | 0.0 | 4.25 | 7.32 | 8.28 | 5.21 | -1.64 | 0 | 2.61 | 5.24 | 0.00 | 19.29 |
| 2017 (4) | 4.1 | -5.96 | 2.8 | -13.31 | 0 | 0 | 0 | 0 | 20.89 | 4.97 | 1.18 | -4.07 | 3.27 | 18.05 | 15.65 | 12.46 | 3.52 | 12.1 | 2.12 | -4.93 | 2.91 | 2.11 | 4.45 | 2.77 | 8.34 | 0.0 | 2.42 | 5.22 | 1.48 | 1544.44 | 3.96 | -20.16 | 7.87 | 7.07 | -1.48 | 0 | 2.48 | -28.74 | 0.00 | -51.55 |
| 2016 (3) | 4.36 | -8.98 | 3.23 | -35.4 | 0 | 0 | 0 | 0 | 19.9 | -1.29 | 1.23 | -27.22 | 2.77 | 19.91 | 13.92 | 21.48 | 3.14 | -0.63 | 2.23 | 0 | 2.85 | 0 | 4.33 | -15.92 | 8.34 | 0.0 | 2.3 | 7.98 | 0.09 | 0.0 | 4.96 | 3.77 | 7.35 | 5.0 | -1.48 | 0 | 3.48 | -28.98 | 0.00 | 329.01 |
| 2015 (2) | 4.79 | 34.93 | 5.0 | 165.96 | 0 | 0 | 0 | 0 | 20.16 | -10.91 | 1.69 | -5.06 | 2.31 | -16.91 | 11.46 | -6.73 | 3.16 | 16.61 | 0 | 0 | 0 | 0 | 5.15 | -6.53 | 8.34 | 0.0 | 2.13 | 9.23 | 0.09 | 0.0 | 4.78 | -12.13 | 7.0 | -6.42 | 0.12 | -61.29 | 4.9 | -14.78 | 0.00 | -99.49 |
| 2014 (1) | 3.55 | 9.57 | 1.88 | -30.11 | 0 | 0 | 0 | 0 | 22.63 | 12.2 | 1.78 | 33.83 | 2.78 | 7.34 | 12.28 | -4.33 | 2.71 | 8.4 | 0 | 0 | 0 | 0 | 5.51 | -4.67 | 8.34 | 0.0 | 1.95 | 7.14 | 0.09 | -62.5 | 5.44 | 28.3 | 7.48 | 18.73 | 0.31 | 63.16 | 5.75 | 29.8 | 0.12 | -4.47 |
| 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) | 6.65 | 9.2 | 20.47 | 2.21 | 55.63 | 3.27 | 0.1 | 0.0 | -23.08 | 0 | 0 | 0 | 5.42 | -7.19 | -4.07 | 0.08 | -61.9 | -66.67 | 3.77 | -16.96 | -26.94 | 15.38 | -16.18 | -20.56 | 4.49 | 0.9 | 2.75 | 0.01 | -50.0 | -66.67 | 1.11 | 0.0 | -3.48 | 6.76 | 1.96 | 1.2 | 10.09 | 0.0 | 0.0 | 3.26 | 0.0 | 4.82 | 2.53 | 0.0 | 0.0 | 5.42 | 1.31 | -0.18 | 11.22 | 0.72 | 1.45 | -0.69 | 32.35 | 51.41 | 4.73 | 9.24 | 17.96 | 0.00 | -1.74 | 20.34 |
| 24Q2 (19) | 6.09 | 5.36 | 31.53 | 1.42 | -34.56 | -36.89 | 0.1 | -16.67 | -23.08 | 0 | 0 | 0 | 5.84 | -9.74 | -17.05 | 0.21 | -47.5 | -58.82 | 4.54 | -19.65 | -21.72 | 18.34 | -15.75 | -11.67 | 4.45 | 2.77 | 0.23 | 0.02 | 0.0 | 0 | 1.11 | -0.89 | -4.31 | 6.63 | 0.61 | -1.49 | 10.09 | 0.0 | 0.0 | 3.26 | 4.82 | 4.82 | 2.53 | 0.0 | 0.0 | 5.35 | 1.13 | 3.08 | 11.14 | 1.92 | 2.96 | -1.02 | 12.82 | 33.77 | 4.33 | 5.1 | 18.63 | 0.00 | 23.1 | 20.62 |
| 24Q1 (18) | 5.78 | -10.8 | 26.75 | 2.17 | 10.71 | -8.82 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 6.47 | -4.71 | -7.57 | 0.4 | 48.15 | -21.57 | 5.65 | 15.07 | 19.96 | 21.77 | 17.42 | 28.0 | 4.33 | 3.1 | -20.7 | 0.02 | -33.33 | 0 | 1.12 | -0.88 | -5.08 | 6.59 | 1.54 | 0.92 | 10.09 | 0.0 | 0.0 | 3.11 | 0.0 | 5.42 | 2.53 | 0.0 | 0.0 | 5.29 | -7.03 | -7.19 | 10.93 | -3.53 | -2.15 | -1.17 | 23.03 | 37.43 | 4.12 | -1.2 | 7.57 | 0.00 | -19.79 | -34.56 |
| 23Q4 (17) | 6.48 | 17.39 | 45.62 | 1.96 | -8.41 | -33.56 | 0.12 | -7.69 | 20.0 | 0 | 0 | 0 | 6.79 | 20.18 | -2.58 | 0.27 | 12.5 | 42.11 | 4.91 | -4.84 | -3.35 | 18.54 | -4.2 | -2.76 | 4.2 | -3.89 | -24.05 | 0.03 | 0.0 | 0 | 1.13 | -1.74 | -6.61 | 6.49 | -2.84 | -0.31 | 10.09 | 0.0 | 0.0 | 3.11 | 0.0 | 5.42 | 2.53 | 0.0 | 0.0 | 5.69 | 4.79 | 9.63 | 11.33 | 2.44 | 6.19 | -1.52 | -7.04 | 24.0 | 4.17 | 3.99 | 30.72 | 0.00 | 24.04 | -20.69 |
| 23Q3 (16) | 5.52 | 19.22 | 35.63 | 2.14 | -4.89 | -46.23 | 0.13 | 0.0 | 44.44 | 0 | 0 | 0 | 5.65 | -19.74 | -18.35 | 0.24 | -52.94 | -60.0 | 5.16 | -11.03 | 5.52 | 19.35 | -6.8 | 2.32 | 4.37 | -1.58 | -29.74 | 0.03 | 0 | 0 | 1.15 | -0.86 | -0.86 | 6.68 | -0.74 | 5.36 | 10.09 | 0.0 | 0.0 | 3.11 | 0.0 | 5.42 | 2.53 | 0.0 | 0.0 | 5.43 | 4.62 | 9.48 | 11.06 | 2.22 | 5.94 | -1.42 | 7.79 | 45.38 | 4.01 | 9.86 | 69.92 | 0.00 | -1.51 | -38.44 |
| 23Q2 (15) | 4.63 | 1.54 | 2.21 | 2.25 | -5.46 | -46.56 | 0.13 | 8.33 | 44.44 | 0 | 0 | 0 | 7.04 | 0.57 | 3.53 | 0.51 | 0.0 | -1.92 | 5.8 | 23.14 | 26.36 | 20.77 | 22.08 | 12.7 | 4.44 | -18.68 | -27.57 | 0 | 0 | 0 | 1.16 | -1.69 | -0.85 | 6.73 | 3.06 | 4.34 | 10.09 | 0.0 | 0.0 | 3.11 | 5.42 | 5.42 | 2.53 | 0.0 | 0.0 | 5.19 | -8.95 | 18.76 | 10.82 | -3.13 | 9.96 | -1.54 | 17.65 | 42.54 | 3.65 | -4.7 | 115.98 | 0.00 | -33.22 | -39.51 |
| 23Q1 (14) | 4.56 | 2.47 | -3.8 | 2.38 | -19.32 | -39.13 | 0.12 | 20.0 | 33.33 | 0 | 0 | 0 | 7.0 | 0.43 | 17.65 | 0.51 | 168.42 | 64.52 | 4.71 | -7.28 | 19.54 | 17.01 | -10.8 | 3.05 | 5.46 | -1.27 | -10.93 | 0 | 0 | 0 | 1.18 | -2.48 | -3.28 | 6.53 | 0.31 | -2.39 | 10.09 | 0.0 | 0.0 | 2.95 | 0.0 | 3.87 | 2.53 | 0.0 | 41.34 | 5.7 | 9.83 | 8.57 | 11.17 | 4.69 | 13.06 | -1.87 | 6.5 | 14.22 | 3.83 | 20.06 | 24.76 | 0.00 | -2.79 | -7.07 |
| 22Q4 (13) | 4.45 | 9.34 | -9.74 | 2.95 | -25.88 | -16.19 | 0.1 | 11.11 | -37.5 | 0 | 0 | 0 | 6.97 | 0.72 | 12.78 | 0.19 | -68.33 | 137.5 | 5.08 | 3.89 | 36.56 | 19.07 | 0.8 | 21.64 | 5.53 | -11.09 | -0.72 | 0 | 0 | 0 | 1.21 | 4.31 | -0.82 | 6.51 | 2.68 | -2.54 | 10.09 | 0.0 | 0.0 | 2.95 | 0.0 | 3.87 | 2.53 | 0.0 | 41.34 | 5.19 | 4.64 | 5.06 | 10.67 | 2.2 | 11.49 | -2.0 | 23.08 | 20.95 | 3.19 | 35.17 | 32.37 | 0.00 | -3.73 | 11.17 |
| 22Q3 (12) | 4.07 | -10.15 | -7.5 | 3.98 | -5.46 | 37.24 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 6.92 | 1.76 | 15.72 | 0.6 | 15.38 | 93.55 | 4.89 | 6.54 | 26.36 | 18.92 | 2.66 | 12.87 | 6.22 | 1.47 | 10.68 | 0 | 0 | 0 | 1.16 | -0.85 | -20.0 | 6.34 | -1.71 | -5.65 | 10.09 | 0.0 | 0.0 | 2.95 | 0.0 | 3.87 | 2.53 | 0.0 | 41.34 | 4.96 | 13.5 | 2.27 | 10.44 | 6.1 | 10.13 | -2.6 | 2.99 | -14.04 | 2.36 | 39.64 | -8.17 | 0.00 | -3.22 | 16.36 |
| 22Q2 (11) | 4.53 | -4.43 | -14.2 | 4.21 | 7.67 | 47.2 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 6.8 | 14.29 | 18.06 | 0.52 | 67.74 | 48.57 | 4.59 | 16.5 | 11.95 | 18.43 | 11.63 | 0.49 | 6.13 | 0.0 | 30.98 | 0 | 0 | 0 | 1.17 | -4.1 | -24.03 | 6.45 | -3.59 | -6.52 | 10.09 | 0.0 | 0.0 | 2.95 | 3.87 | 7.66 | 2.53 | 41.34 | 41.34 | 4.37 | -16.76 | -15.96 | 9.84 | -0.4 | 1.23 | -2.68 | -22.94 | -34.0 | 1.69 | -44.95 | -47.19 | 0.00 | 2.6 | 23.29 |
| 22Q1 (10) | 4.74 | -3.85 | 4.18 | 3.91 | 11.08 | 100.51 | 0.09 | -43.75 | 0.0 | 0 | 0 | 0 | 5.95 | -3.72 | 2.41 | 0.31 | 287.5 | 6.9 | 3.94 | 5.91 | 1.55 | 16.51 | 5.29 | -7.77 | 6.13 | 10.05 | 38.37 | 0 | 0 | 0 | 1.22 | 0.0 | -21.79 | 6.69 | 0.15 | -4.7 | 10.09 | 0.0 | 0.0 | 2.84 | 0.0 | 3.65 | 1.79 | 0.0 | 0.0 | 5.25 | 6.28 | 8.25 | 9.88 | 3.24 | 5.44 | -2.18 | 13.83 | -23.16 | 3.07 | 27.39 | -0.32 | 0.00 | 16.28 | 19.44 |
| 21Q4 (9) | 4.93 | 12.05 | 4.89 | 3.52 | 21.38 | 90.27 | 0.16 | 77.78 | 60.0 | 0 | 0 | 0 | 6.18 | 3.34 | 11.55 | 0.08 | -74.19 | -42.86 | 3.72 | -3.88 | 18.47 | 15.68 | -6.47 | 0.05 | 5.57 | -0.89 | 48.14 | 0 | 0 | 0 | 1.22 | -15.86 | -26.06 | 6.68 | -0.6 | -4.84 | 10.09 | 0.0 | 0.0 | 2.84 | 0.0 | 3.65 | 1.79 | 0.0 | 0.0 | 4.94 | 1.86 | 8.33 | 9.57 | 0.95 | 5.4 | -2.53 | -10.96 | -56.17 | 2.41 | -6.23 | -18.03 | 0.00 | 0.78 | 2.03 |
| 21Q3 (8) | 4.4 | -16.67 | -33.13 | 2.9 | 1.4 | -24.08 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 5.98 | 3.82 | 13.9 | 0.31 | -11.43 | 10.71 | 3.87 | -5.61 | 43.87 | 16.76 | -8.59 | 22.49 | 5.62 | 20.09 | 28.31 | 0 | 0 | 0 | 1.45 | -5.84 | -11.59 | 6.72 | -2.61 | -1.9 | 10.09 | 0.0 | 0.0 | 2.84 | 3.65 | 3.65 | 1.79 | 0.0 | 0.0 | 4.85 | -6.73 | 9.48 | 9.48 | -2.47 | 5.92 | -2.28 | -14.0 | -19.37 | 2.57 | -19.69 | 1.98 | 0.00 | 2.55 | 23.98 |
| 21Q2 (7) | 5.28 | 16.04 | -14.7 | 2.86 | 46.67 | -37.14 | 0.09 | 0.0 | 50.0 | 0 | 0 | 0 | 5.76 | -0.86 | 13.39 | 0.35 | 20.69 | -36.36 | 4.1 | 5.67 | 38.51 | 18.34 | 2.46 | 0 | 4.68 | 5.64 | 22.19 | 0 | 0 | -100.0 | 1.54 | -1.28 | 3.36 | 6.9 | -1.71 | 67.07 | 10.09 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 5.2 | 7.22 | 25.3 | 9.72 | 3.74 | 12.11 | -2.0 | -12.99 | 6.54 | 3.2 | 3.9 | 59.2 | 0.00 | -0.61 | 17.91 |
| 21Q1 (6) | 4.55 | -3.19 | 21.01 | 1.95 | 5.41 | -37.5 | 0.09 | -10.0 | 50.0 | 0 | 0 | 0 | 5.81 | 4.87 | 39.33 | 0.29 | 107.14 | 314.29 | 3.88 | 23.57 | 30.2 | 17.90 | 14.22 | 0 | 4.43 | 17.82 | 42.9 | 0 | 0 | -100.0 | 1.56 | -5.45 | 4.0 | 7.02 | 0.0 | 67.54 | 10.09 | 0.0 | 0.0 | 2.74 | 0.0 | 3.4 | 1.79 | 0.0 | 9.15 | 4.85 | 6.36 | 13.32 | 9.37 | 3.19 | 9.33 | -1.77 | -9.26 | 13.66 | 3.08 | 4.76 | 38.12 | 0.00 | -0.66 | 18.51 |
| 20Q4 (5) | 4.7 | -28.57 | 12.17 | 1.85 | -51.57 | -53.87 | 0.1 | 11.11 | 66.67 | 0 | 0 | 0 | 5.54 | 5.52 | 7.36 | 0.14 | -50.0 | -26.32 | 3.14 | 16.73 | 2.28 | 15.67 | 14.52 | 0 | 3.76 | -14.16 | 7.12 | 0 | 0 | -100.0 | 1.65 | 0.61 | 7.84 | 7.02 | 2.48 | 62.5 | 10.09 | 0.0 | 0.0 | 2.74 | 0.0 | 3.4 | 1.79 | 0.0 | 9.15 | 4.56 | 2.93 | 8.31 | 9.08 | 1.45 | 6.82 | -1.62 | 15.18 | 9.5 | 2.94 | 16.67 | 21.49 | 0.00 | 22.45 | 20.49 |
| 20Q3 (4) | 6.58 | 6.3 | 0.0 | 3.82 | -16.04 | 0.0 | 0.09 | 50.0 | 0.0 | 0 | 0 | 0.0 | 5.25 | 3.35 | 0.0 | 0.28 | -49.09 | 0.0 | 2.69 | -9.12 | 0.0 | 13.68 | 0 | 0.0 | 4.38 | 14.36 | 0.0 | 0 | -100.0 | 0.0 | 1.64 | 10.07 | 0.0 | 6.85 | 65.86 | 0.0 | 10.09 | 0.0 | 0.0 | 2.74 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 4.43 | 6.75 | 0.0 | 8.95 | 3.23 | 0.0 | -1.91 | 10.75 | 0.0 | 2.52 | 25.37 | 0.0 | 0.00 | -2.47 | 0.0 |
