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) | 9.19 | -15.53 | 6.31 | 25.2 | 2.89 | -50.51 | 0 | 0 | 51.4 | 17.19 | 5.95 | -25.53 | 11.55 | 2.67 | 22.47 | -12.39 | 15.98 | 22.55 | 4.88 | 7.49 | 14.0 | -34.02 | 5.59 | -1.58 | 40.14 | 16.79 | 2.1 | 62.79 | 0.68 | 7.94 | 8.14 | 0.12 | 10.92 | 8.66 | -1.05 | 0 | 7.09 | -4.83 | 0.17 | -14.61 |
| 2022 (9) | 10.88 | 25.35 | 5.04 | -16.56 | 5.84 | 41.06 | 0 | 0 | 43.86 | 35.58 | 7.99 | 162.83 | 11.25 | 40.98 | 25.65 | 3.98 | 13.04 | 10.98 | 4.54 | -5.81 | 21.22 | -6.56 | 5.68 | 13.37 | 34.37 | 9.74 | 1.29 | 31.63 | 0.63 | -13.7 | 8.13 | 83.94 | 10.05 | 63.95 | -0.68 | 0 | 7.45 | 96.57 | 0.20 | -11.83 |
| 2021 (8) | 8.68 | 36.05 | 6.04 | 25.57 | 4.14 | 61.09 | 0 | 0 | 32.35 | 6.48 | 3.04 | -52.35 | 7.98 | 13.51 | 24.67 | 6.6 | 11.75 | -2.0 | 4.82 | 0.84 | 22.71 | -18.98 | 5.01 | -8.91 | 31.32 | 11.54 | 0.98 | 172.22 | 0.73 | 43.14 | 4.42 | -29.51 | 6.13 | -14.03 | -0.63 | 0 | 3.79 | -31.59 | 0.23 | -6.66 |
| 2020 (7) | 6.38 | 37.2 | 4.81 | -46.08 | 2.57 | -28.01 | 0 | 0 | 30.38 | 13.36 | 6.38 | 1257.45 | 7.03 | 4.3 | 23.14 | -7.99 | 11.99 | 26.34 | 4.78 | 49.84 | 28.03 | 69.26 | 5.5 | -5.34 | 28.08 | 14.99 | 0.36 | 16.13 | 0.51 | 88.89 | 6.27 | 1019.64 | 7.13 | 525.44 | -0.73 | 0 | 5.54 | 10980.0 | 0.24 | -11.51 |
| 2019 (6) | 4.65 | 4.03 | 8.92 | 107.93 | 3.57 | -54.81 | 0 | 0 | 26.8 | 13.42 | 0.47 | -89.1 | 6.74 | 16.81 | 25.15 | 2.99 | 9.49 | 41.64 | 3.19 | -0.31 | 16.56 | 58.77 | 5.81 | 79.32 | 24.42 | 23.65 | 0.31 | 0 | 0.27 | 0 | 0.56 | -81.94 | 1.14 | -63.23 | -0.51 | 0 | 0.05 | -98.23 | 0.28 | -2.41 |
| 2018 (5) | 4.47 | 15.21 | 4.29 | -39.41 | 7.9 | 231.93 | 0 | 0 | 23.63 | 26.97 | 4.31 | 8520.0 | 5.77 | -0.52 | 24.42 | -21.65 | 6.7 | 9.3 | 3.2 | -6.43 | 10.43 | -32.14 | 3.24 | 0.62 | 19.75 | 7.34 | 0 | 0 | 0 | 0 | 3.1 | 0 | 3.1 | 0 | -0.27 | 0 | 2.83 | 0 | 0.28 | 1.34 |
| 2017 (4) | 3.88 | -37.42 | 7.08 | 261.22 | 2.38 | 8.18 | 0 | 0 | 18.61 | -0.21 | 0.05 | -96.97 | 5.8 | 15.08 | 31.17 | 15.33 | 6.13 | 26.65 | 3.42 | 12.5 | 15.37 | 14.45 | 3.22 | 72.19 | 18.4 | 10.58 | 0.43 | 59.26 | 0.27 | 125.0 | -0.71 | 0 | -0.02 | 0 | -0.37 | 0 | -1.08 | 0 | 0.28 | -7.37 |
| 2016 (3) | 6.2 | 168.4 | 1.96 | -27.41 | 2.2 | 254.84 | 0 | 0 | 18.65 | 5.01 | 1.65 | 415.62 | 5.04 | 3.28 | 27.02 | -1.65 | 4.84 | 16.91 | 3.04 | 3.4 | 13.43 | 55.44 | 1.87 | -26.95 | 16.64 | 24.92 | 0.27 | 12.5 | 0.12 | 50.0 | 1.49 | 338.24 | 1.88 | 184.85 | -0.27 | 0 | 1.22 | 454.55 | 0.30 | 24.1 |
| 2015 (2) | 2.31 | -39.37 | 2.7 | 184.21 | 0.62 | 87.88 | 0 | 0 | 17.76 | 20.33 | 0.32 | -70.91 | 4.88 | 10.16 | 27.48 | -8.45 | 4.14 | 14.68 | 2.94 | 3.89 | 8.64 | 28.0 | 2.56 | 2.81 | 13.32 | 9.99 | 0.24 | 60.0 | 0.08 | 0 | 0.34 | -58.54 | 0.66 | -32.65 | -0.12 | 0 | 0.22 | -70.27 | 0.24 | -3.1 |
| 2014 (1) | 3.81 | -54.59 | 0.95 | -44.12 | 0.33 | -64.13 | 0 | 0 | 14.76 | 18.17 | 1.1 | 74.6 | 4.43 | 0.45 | 30.01 | -15.0 | 3.61 | 9.06 | 2.83 | 47.4 | 6.75 | 24.31 | 2.49 | 105.79 | 12.11 | 11.41 | 0.15 | 66.67 | 0 | 0 | 0.82 | -33.33 | 0.98 | -28.47 | -0.08 | 0 | 0.74 | -54.04 | 0.25 | 53.6 |
| 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) | 10.44 | -15.26 | 30.17 | 7.2 | -2.17 | 13.92 | 0.72 | -7.69 | -81.3 | 0 | 0 | 0 | 14.24 | 6.83 | 15.4 | 1.63 | -19.31 | 21.64 | 11.91 | 1.36 | 4.02 | 22.16 | -2.22 | -2.1 | 17.28 | 4.85 | 12.5 | 4.78 | -0.42 | 5.99 | 16.9 | 6.49 | 28.22 | 5.17 | -1.34 | -12.82 | 43.44 | 0.0 | 8.22 | 2.69 | 0.0 | 28.1 | 1.05 | 0.0 | 54.41 | 6.51 | 33.95 | 1.09 | 10.25 | 19.19 | 11.17 | -0.57 | -9.62 | 33.72 | 5.94 | 36.87 | 6.45 | 0.15 | -5.32 | -0.39 |
| 24Q2 (19) | 12.32 | 22.34 | -43.56 | 7.36 | -7.65 | 23.91 | 0.78 | -79.53 | -88.48 | 0 | 0 | 0 | 13.33 | 4.06 | 1.68 | 2.02 | 10.99 | 23.17 | 11.75 | 1.38 | 1.12 | 22.66 | 0.95 | -3.83 | 16.48 | 3.06 | 9.72 | 4.8 | -0.62 | 4.8 | 15.87 | 22.36 | -21.67 | 5.24 | -4.03 | -14.24 | 43.44 | 9.72 | 8.22 | 2.69 | 28.1 | 28.1 | 1.05 | 54.41 | 54.41 | 4.86 | -29.36 | -4.52 | 8.6 | -10.97 | 9.28 | -0.52 | 34.18 | 27.78 | 4.34 | -28.74 | -0.69 | 0.16 | -6.08 | 0.39 |
| 24Q1 (18) | 10.07 | 9.58 | -7.95 | 7.97 | 26.31 | 23.95 | 3.81 | 31.83 | -45.42 | 0 | 0 | 0 | 12.81 | -4.19 | 1.83 | 1.82 | 6.43 | 44.44 | 11.59 | 0.35 | 2.02 | 22.45 | -0.1 | -7.56 | 15.99 | 0.06 | 18.53 | 4.83 | -1.02 | 7.57 | 12.97 | -7.36 | -33.52 | 5.46 | -2.33 | -12.78 | 39.59 | -1.37 | 15.19 | 2.1 | 0.0 | 62.79 | 0.68 | 0.0 | 7.94 | 6.88 | -15.48 | -7.4 | 9.66 | -11.54 | 3.32 | -0.79 | 24.76 | -11.27 | 6.09 | -14.1 | -9.38 | 0.17 | -1.91 | -14.86 |
| 23Q4 (17) | 9.19 | 14.59 | -15.53 | 6.31 | -0.16 | 25.2 | 2.89 | -24.94 | -50.51 | 0 | 0 | 0 | 13.37 | 8.35 | 6.45 | 1.71 | 27.61 | 6.88 | 11.55 | 0.87 | 2.67 | 22.47 | -0.72 | -12.37 | 15.98 | 4.04 | 22.55 | 4.88 | 8.2 | 7.49 | 14.0 | 6.22 | -34.02 | 5.59 | -5.73 | -1.58 | 40.14 | 0.0 | 16.79 | 2.1 | 0.0 | 62.79 | 0.68 | 0.0 | 7.94 | 8.14 | 26.4 | 0.12 | 10.92 | 18.44 | 8.66 | -1.05 | -22.09 | -54.41 | 7.09 | 27.06 | -4.83 | 0.17 | 14.19 | -14.61 |
| 23Q3 (16) | 8.02 | -63.26 | -23.55 | 6.32 | 6.4 | 12.06 | 3.85 | -43.13 | 27.91 | 0 | 0 | 0 | 12.34 | -5.87 | 11.57 | 1.34 | -18.29 | 19.64 | 11.45 | -1.46 | 14.16 | 22.63 | -3.96 | -8.61 | 15.36 | 2.26 | 18.98 | 4.51 | -1.53 | -1.74 | 13.18 | -34.95 | -46.12 | 5.93 | -2.95 | 0.34 | 40.14 | 0.0 | 16.79 | 2.1 | 0.0 | 62.79 | 0.68 | 0.0 | 7.94 | 6.44 | 26.52 | -0.31 | 9.22 | 17.15 | 10.02 | -0.86 | -19.44 | -19.44 | 5.58 | 27.69 | -2.79 | 0.15 | -4.58 | -29.07 |
| 23Q2 (15) | 21.83 | 99.54 | 102.32 | 5.94 | -7.62 | 2.41 | 6.77 | -3.01 | 184.45 | 0 | 0 | 0 | 13.11 | 4.21 | 23.91 | 1.64 | 30.16 | -59.1 | 11.62 | 2.29 | 21.04 | 23.57 | -2.96 | -8.64 | 15.02 | 11.34 | 29.82 | 4.58 | 2.0 | -1.72 | 20.26 | 3.84 | -11.53 | 6.11 | -2.4 | 29.18 | 40.14 | 16.79 | 16.79 | 2.1 | 62.79 | 62.79 | 0.68 | 7.94 | 7.94 | 5.09 | -31.49 | -4.5 | 7.87 | -15.83 | 8.55 | -0.72 | -1.41 | -7.46 | 4.37 | -34.97 | -6.22 | 0.16 | -20.35 | -27.33 |
| 23Q1 (14) | 10.94 | 0.55 | 34.4 | 6.43 | 27.58 | 3.88 | 6.98 | 19.52 | 193.28 | 0 | 0 | 0 | 12.58 | 0.16 | 30.09 | 1.26 | -21.25 | 0.8 | 11.36 | 0.98 | 37.03 | 24.28 | -5.3 | 0.83 | 13.49 | 3.45 | 14.81 | 4.49 | -1.1 | -5.27 | 19.51 | -8.06 | -20.59 | 6.26 | 10.21 | 26.98 | 34.37 | 0.0 | 9.56 | 1.29 | 0.0 | 31.63 | 0.63 | 0.0 | -13.7 | 7.43 | -8.61 | 66.59 | 9.35 | -6.97 | 51.54 | -0.71 | -4.41 | -16.39 | 6.72 | -9.8 | 74.55 | 0.20 | -1.62 | -11.4 |
| 22Q4 (13) | 10.88 | 3.72 | 25.35 | 5.04 | -10.64 | -16.56 | 5.84 | 94.02 | 41.06 | 0 | 0 | 0 | 12.56 | 13.56 | 36.67 | 1.6 | 42.86 | 64.95 | 11.25 | 12.16 | 40.98 | 25.64 | 3.55 | 3.96 | 13.04 | 1.01 | 10.98 | 4.54 | -1.09 | -5.81 | 21.22 | -13.25 | -6.56 | 5.68 | -3.89 | 13.37 | 34.37 | 0.0 | 9.74 | 1.29 | 0.0 | 31.63 | 0.63 | 0.0 | -13.7 | 8.13 | 25.85 | 83.94 | 10.05 | 19.93 | 63.95 | -0.68 | 5.56 | -7.94 | 7.45 | 29.79 | 96.57 | 0.20 | -5.15 | -11.83 |
| 22Q3 (12) | 10.49 | -2.78 | 42.33 | 5.64 | -2.76 | -7.08 | 3.01 | 26.47 | -8.79 | 0 | 0 | 0 | 11.06 | 4.54 | 42.16 | 1.12 | -72.07 | 60.0 | 10.03 | 4.48 | 42.07 | 24.77 | -3.98 | 10.18 | 12.91 | 11.58 | 6.78 | 4.59 | -1.5 | -6.13 | 24.46 | 6.81 | 2.09 | 5.91 | 24.95 | 17.73 | 34.37 | 0.0 | 9.77 | 1.29 | 0.0 | 31.63 | 0.63 | 0.0 | -13.7 | 6.46 | 21.2 | 86.71 | 8.38 | 15.59 | 61.78 | -0.72 | -7.46 | 5.26 | 5.74 | 23.18 | 112.59 | 0.21 | -2.23 | -0.93 |
| 22Q2 (11) | 10.79 | 32.56 | 49.45 | 5.8 | -6.3 | -10.36 | 2.38 | 0.0 | -26.54 | 0 | 0 | 0 | 10.58 | 9.41 | 35.99 | 4.01 | 220.8 | 427.63 | 9.6 | 15.8 | 24.03 | 25.79 | 7.09 | 3.44 | 11.57 | -1.53 | -5.55 | 4.66 | -1.69 | -5.48 | 22.9 | -6.8 | -9.2 | 4.73 | -4.06 | -9.56 | 34.37 | 9.56 | 22.4 | 1.29 | 31.63 | 258.33 | 0.63 | -13.7 | 23.53 | 5.33 | 19.51 | -22.08 | 7.25 | 17.5 | -5.97 | -0.67 | -9.84 | 16.25 | 4.66 | 21.04 | -22.85 | 0.22 | -2.88 | -6.92 |
| 22Q1 (10) | 8.14 | -6.22 | 28.59 | 6.19 | 2.48 | 27.1 | 2.38 | -42.51 | -12.82 | 0 | 0 | 0 | 9.67 | 5.22 | 27.24 | 1.25 | 28.87 | 104.92 | 8.29 | 3.88 | 14.03 | 24.08 | -2.36 | -0.22 | 11.75 | 0.0 | -1.01 | 4.74 | -1.66 | -4.82 | 24.57 | 8.19 | -9.8 | 4.93 | -1.6 | -8.53 | 31.37 | 0.16 | 11.72 | 0.98 | 0.0 | 172.22 | 0.73 | 0.0 | 43.14 | 4.46 | 0.9 | -26.52 | 6.17 | 0.65 | -11.1 | -0.61 | 3.17 | 20.78 | 3.85 | 1.58 | -27.36 | 0.22 | -2.1 | -7.84 |
| 21Q4 (9) | 8.68 | 17.77 | 36.05 | 6.04 | -0.49 | 25.57 | 4.14 | 25.45 | 61.09 | 0 | 0 | 0 | 9.19 | 18.12 | 11.39 | 0.97 | 38.57 | 19.75 | 7.98 | 13.03 | 13.51 | 24.67 | 9.75 | 6.6 | 11.75 | -2.81 | -2.0 | 4.82 | -1.43 | 0.84 | 22.71 | -5.22 | -18.98 | 5.01 | -0.2 | -8.91 | 31.32 | 0.03 | 11.54 | 0.98 | 0.0 | 172.22 | 0.73 | 0.0 | 43.14 | 4.42 | 27.75 | -29.51 | 6.13 | 18.34 | -14.03 | -0.63 | 17.11 | 13.7 | 3.79 | 40.37 | -31.59 | 0.23 | 6.57 | -6.66 |
| 21Q3 (8) | 7.37 | 2.08 | 29.75 | 6.07 | -6.18 | 22.87 | 3.3 | 1.85 | 12.24 | 0 | 0 | 0 | 7.78 | 0.0 | 4.99 | 0.7 | -7.89 | -6.67 | 7.06 | -8.79 | 3.67 | 22.48 | -9.86 | -3.29 | 12.09 | -1.31 | -7.43 | 4.89 | -0.81 | 1.24 | 23.96 | -5.0 | -16.31 | 5.02 | -4.02 | -13.75 | 31.31 | 11.5 | 10.75 | 0.98 | 172.22 | 172.22 | 0.73 | 43.14 | 43.14 | 3.46 | -49.42 | -39.19 | 5.18 | -32.81 | -21.04 | -0.76 | 5.0 | -2.7 | 2.7 | -55.3 | -45.45 | 0.21 | -8.15 | -14.94 |
| 21Q2 (7) | 7.22 | 14.06 | 3.88 | 6.47 | 32.85 | -9.0 | 3.24 | 18.68 | 114.57 | 0 | 0 | 0 | 7.78 | 2.37 | 13.41 | 0.76 | 24.59 | -81.82 | 7.74 | 6.46 | 19.08 | 24.94 | 3.31 | 0 | 12.25 | 3.2 | 3.2 | 4.93 | -1.0 | 0.2 | 25.22 | -7.42 | -6.32 | 5.23 | -2.97 | -12.98 | 28.08 | 0.0 | -0.67 | 0.36 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 6.84 | 12.69 | 38.18 | 7.71 | 11.1 | 32.7 | -0.8 | -3.9 | -11.11 | 6.04 | 13.96 | 42.79 | 0.23 | -3.83 | -11.56 |
| 21Q1 (6) | 6.33 | -0.78 | 2.59 | 4.87 | 1.25 | -33.47 | 2.73 | 6.23 | 25.81 | 0 | 0 | 0 | 7.6 | -7.88 | -3.31 | 0.61 | -24.69 | -6.15 | 7.27 | 3.41 | -0.27 | 24.14 | 4.31 | 0 | 11.87 | -1.0 | 18.34 | 4.98 | 4.18 | 60.65 | 27.24 | -2.82 | 17.62 | 5.39 | -2.0 | -6.75 | 28.08 | 0.0 | 14.99 | 0.36 | 0.0 | 16.13 | 0.51 | 0.0 | 88.89 | 6.07 | -3.19 | 500.99 | 6.94 | -2.66 | 336.48 | -0.77 | -5.48 | -57.14 | 5.3 | -4.33 | 919.23 | 0.24 | -0.85 | -9.15 |
| 20Q4 (5) | 6.38 | 12.32 | 37.2 | 4.81 | -2.63 | -46.08 | 2.57 | -12.59 | -28.01 | 0 | 0 | 0 | 8.25 | 11.34 | 15.06 | 0.81 | 8.0 | 211.54 | 7.03 | 3.23 | 4.3 | 23.14 | -0.44 | 0 | 11.99 | -8.19 | 26.34 | 4.78 | -1.04 | 49.84 | 28.03 | -2.1 | 69.26 | 5.5 | -5.5 | -5.34 | 28.08 | -0.67 | 14.99 | 0.36 | 0.0 | 16.13 | 0.51 | 0.0 | 88.89 | 6.27 | 10.19 | 1019.64 | 7.13 | 8.69 | 525.44 | -0.73 | 1.35 | -43.14 | 5.54 | 11.92 | 10980.0 | 0.24 | -2.88 | -11.51 |
| 20Q3 (4) | 5.68 | -18.27 | 0.0 | 4.94 | -30.52 | 0.0 | 2.94 | 94.7 | 0.0 | 0 | 0 | 0.0 | 7.41 | 8.02 | 0.0 | 0.75 | -82.06 | 0.0 | 6.81 | 4.77 | 0.0 | 23.24 | 0 | 0.0 | 13.06 | 10.03 | 0.0 | 4.83 | -1.83 | 0.0 | 28.63 | 6.35 | 0.0 | 5.82 | -3.16 | 0.0 | 28.27 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 5.69 | 14.95 | 0.0 | 6.56 | 12.91 | 0.0 | -0.74 | -2.78 | 0.0 | 4.95 | 17.02 | 0.0 | 0.25 | -4.5 | 0.0 |
