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) | 4.49 | 12.81 | 6.68 | -13.58 | 0.77 | 28.33 | 0 | 0 | 39.3 | 24.01 | 3.84 | 72.97 | 10.92 | 28.62 | 27.79 | 3.72 | 16.91 | 29.98 | 3.72 | -12.06 | 6.91 | 30.87 | 5.71 | -0.35 | 9.25 | 4.99 | 1.26 | 22.33 | 0.98 | -25.76 | 4.27 | 83.26 | 6.51 | 39.1 | -1.02 | 0 | 3.25 | 140.74 | 0.03 | -13.12 |
| 2022 (9) | 3.98 | -37.72 | 7.73 | -1.65 | 0.6 | -88.14 | 0 | 0 | 31.69 | 23.26 | 2.22 | 326.92 | 8.49 | 42.45 | 26.79 | 15.57 | 13.01 | 17.95 | 4.23 | -18.34 | 5.28 | 143.32 | 5.73 | 10.4 | 8.81 | 0.0 | 1.03 | 5.1 | 1.32 | 50.0 | 2.33 | 375.51 | 4.68 | 99.15 | -0.98 | 0 | 1.35 | 0 | 0.03 | -11.5 |
| 2021 (8) | 6.39 | -23.84 | 7.86 | -19.8 | 5.06 | 1197.44 | 0 | 0 | 25.71 | 9.78 | 0.52 | -49.02 | 5.96 | 5.49 | 23.18 | -3.91 | 11.03 | -2.3 | 5.18 | -8.96 | 2.17 | -68.37 | 5.19 | -1.33 | 8.81 | -0.34 | 0.98 | 10.11 | 0.88 | -12.87 | 0.49 | -42.35 | 2.35 | -14.55 | -1.37 | 0 | -0.88 | 0 | 0.03 | -4.14 |
| 2020 (7) | 8.39 | 55.95 | 9.8 | 390.0 | 0.39 | -91.16 | 0 | 0 | 23.42 | -3.9 | 1.02 | 14.61 | 5.65 | 1.62 | 24.12 | 5.74 | 11.29 | -2.42 | 5.69 | 0.71 | 6.86 | -10.68 | 5.26 | 5.2 | 8.84 | -2.21 | 0.89 | 8.54 | 1.01 | 68.33 | 0.85 | 11.84 | 2.75 | 26.73 | -0.96 | 0 | -0.11 | 0 | 0.04 | -0.63 |
| 2019 (6) | 5.38 | 1.89 | 2.0 | -79.47 | 4.41 | 782.0 | 0 | 0 | 24.37 | 4.5 | 0.89 | -30.47 | 5.56 | -15.89 | 22.81 | -19.51 | 11.57 | 3.4 | 5.65 | 49.08 | 7.68 | -13.22 | 5.0 | 5.93 | 9.04 | 12.3 | 0.82 | 18.84 | 0.6 | 25.0 | 0.76 | -39.68 | 2.17 | -10.33 | -1.23 | 0 | -0.47 | 0 | 0.04 | 331.87 |
| 2018 (5) | 5.28 | 31.67 | 9.74 | 41.16 | 0.5 | -21.88 | 0 | 0 | 23.32 | 18.2 | 1.28 | -1.54 | 6.61 | 34.9 | 28.34 | 14.13 | 11.19 | 23.51 | 3.79 | -7.11 | 8.85 | 43.9 | 4.72 | 8.51 | 8.05 | 1.0 | 0.69 | 23.21 | 0.48 | 50.0 | 1.26 | -2.33 | 2.42 | 11.52 | -0.95 | 0 | 0.31 | -59.21 | 0.01 | 44.08 |
| 2017 (4) | 4.01 | -16.11 | 6.9 | 74.24 | 0.64 | 72.97 | 0 | 0 | 19.73 | 42.66 | 1.3 | -11.56 | 4.9 | 65.54 | 24.84 | 16.04 | 9.06 | 57.84 | 4.08 | -1.69 | 6.15 | 294.23 | 4.35 | 1044.74 | 7.97 | 11.16 | 0.56 | 36.59 | 0.32 | 0 | 1.29 | -11.64 | 2.17 | 16.04 | -0.53 | 0 | 0.76 | -23.23 | 0.01 | -62.28 |
| 2016 (3) | 4.78 | -34.61 | 3.96 | 442.47 | 0.37 | -2.63 | 0 | 0 | 13.83 | -0.72 | 1.47 | 9.7 | 2.96 | 55.79 | 21.40 | 56.92 | 5.74 | 16.67 | 4.15 | 0 | 1.56 | 5.41 | 0.38 | 153.33 | 7.17 | 0.0 | 0.41 | 46.43 | 0 | 0 | 1.46 | 14.06 | 1.87 | 19.87 | -0.47 | 0 | 0.99 | -13.91 | 0.02 | 0 |
| 2015 (2) | 7.31 | 152.94 | 0.73 | -69.2 | 0.38 | -77.11 | 0 | 0 | 13.93 | 26.52 | 1.34 | 63.41 | 1.9 | -2.56 | 13.64 | -22.99 | 4.92 | -10.55 | 0 | 0 | 1.48 | -22.92 | 0.15 | -28.57 | 7.17 | 28.04 | 0.28 | 40.0 | 0 | 0 | 1.28 | 68.42 | 1.56 | 62.5 | -0.13 | 0 | 1.15 | 35.29 | 0.00 | 0 |
| 2014 (1) | 2.89 | -6.77 | 2.37 | 88.1 | 1.66 | 118.42 | 0 | 0 | 11.01 | 15.17 | 0.82 | 290.48 | 1.95 | 38.3 | 17.71 | 20.08 | 5.5 | 15.79 | 0 | 0 | 1.92 | -51.64 | 0.21 | -22.22 | 5.6 | 4.87 | 0.2 | 11.11 | 0 | 0 | 0.76 | 204.0 | 0.96 | 113.33 | 0.09 | 350.0 | 0.85 | 214.81 | 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) | 4.96 | 10.22 | 2.69 | 11.88 | 60.11 | 72.67 | 1.47 | 21.49 | 162.5 | 0 | 0 | 0 | 11.31 | -0.88 | 21.09 | 1.38 | 35.29 | 22.12 | 10.95 | -2.75 | 16.74 | 24.49 | -7.04 | -2.89 | 19.26 | 0.89 | 18.38 | 3.54 | -2.75 | -10.15 | 3.99 | -8.7 | -59.12 | 5.76 | 1.23 | 0.35 | 9.65 | 0.0 | 9.53 | 1.64 | 0.0 | 30.16 | 1.02 | 0.0 | 4.08 | 3.34 | 70.41 | 8.44 | 6.01 | 30.09 | 12.97 | -0.62 | 13.89 | 22.5 | 2.72 | 119.35 | 19.3 | 0.03 | -1.9 | -13.45 |
| 24Q2 (19) | 4.5 | 0.45 | -1.1 | 7.42 | -6.67 | 111.4 | 1.21 | 22.22 | 63.51 | 0 | 0 | 0 | 11.41 | 7.04 | 22.29 | 1.02 | 8.51 | 20.0 | 11.26 | 1.72 | 19.03 | 26.34 | -3.23 | -1.27 | 19.09 | 4.32 | 29.42 | 3.64 | -4.71 | -5.7 | 4.37 | 0.23 | -54.76 | 5.69 | 0.53 | -1.56 | 9.65 | 0.0 | 9.53 | 1.64 | 30.16 | 30.16 | 1.02 | 4.08 | 4.08 | 1.96 | -62.38 | 10.73 | 4.62 | -37.99 | 15.21 | -0.72 | 8.86 | 28.71 | 1.24 | -71.95 | 63.16 | 0.03 | 5.34 | -16.18 |
| 24Q1 (18) | 4.48 | -0.22 | 3.94 | 7.95 | 19.01 | -8.3 | 0.99 | 28.57 | 50.0 | 0 | 0 | 0 | 10.66 | -6.0 | 14.87 | 0.94 | -21.67 | 40.3 | 11.07 | 1.37 | 19.93 | 27.22 | -2.07 | -1.0 | 18.3 | 8.22 | 35.16 | 3.82 | 2.69 | -6.6 | 4.36 | -36.9 | -14.51 | 5.66 | -0.88 | -0.88 | 9.65 | 4.32 | 9.53 | 1.26 | 0.0 | 22.33 | 0.98 | 0.0 | -25.76 | 5.21 | 22.01 | 73.67 | 7.45 | 14.44 | 39.25 | -0.79 | 22.55 | 15.96 | 4.42 | 36.0 | 114.56 | 0.02 | -8.18 | -19.24 |
| 23Q4 (17) | 4.49 | -7.04 | 12.81 | 6.68 | -2.91 | -13.58 | 0.77 | 37.5 | 28.33 | 0 | 0 | 0 | 11.34 | 21.41 | 22.59 | 1.2 | 6.19 | 46.34 | 10.92 | 16.42 | 28.62 | 27.79 | 10.23 | 3.74 | 16.91 | 3.93 | 29.98 | 3.72 | -5.58 | -12.06 | 6.91 | -29.2 | 30.87 | 5.71 | -0.52 | -0.35 | 9.25 | 4.99 | 4.99 | 1.26 | 0.0 | 22.33 | 0.98 | 0.0 | -25.76 | 4.27 | 38.64 | 83.26 | 6.51 | 22.37 | 39.1 | -1.02 | -27.5 | -4.08 | 3.25 | 42.54 | 140.74 | 0.03 | -8.79 | -13.12 |
| 23Q3 (16) | 4.83 | 6.15 | -15.85 | 6.88 | 96.01 | -26.42 | 0.56 | -24.32 | -31.71 | 0 | 0 | 0 | 9.34 | 0.11 | 22.89 | 1.13 | 32.94 | 43.04 | 9.38 | -0.85 | 24.9 | 25.22 | -5.48 | -0.15 | 16.27 | 10.31 | 30.47 | 3.94 | 2.07 | -13.97 | 9.76 | 1.04 | 84.15 | 5.74 | -0.69 | 4.17 | 8.81 | 0.0 | 0.0 | 1.26 | 0.0 | 22.33 | 0.98 | 0.0 | -25.76 | 3.08 | 74.01 | 121.58 | 5.32 | 32.67 | 42.25 | -0.8 | 20.79 | 16.67 | 2.28 | 200.0 | 430.23 | 0.03 | -4.99 | -7.58 |
| 23Q2 (15) | 4.55 | 5.57 | -31.27 | 3.51 | -59.52 | -57.25 | 0.74 | 12.12 | -85.69 | 0 | 0 | 0 | 9.33 | 0.54 | 25.4 | 0.85 | 26.87 | 240.0 | 9.46 | 2.49 | 42.26 | 26.68 | -2.97 | 13.65 | 14.75 | 8.94 | 25.53 | 3.86 | -5.62 | -17.52 | 9.66 | 89.41 | 355.66 | 5.78 | 1.23 | 7.84 | 8.81 | 0.0 | 0.0 | 1.26 | 22.33 | 22.33 | 0.98 | -25.76 | -25.76 | 1.77 | -41.0 | 195.0 | 4.01 | -25.05 | 35.93 | -1.01 | -7.45 | 12.17 | 0.76 | -63.11 | 238.18 | 0.03 | 1.49 | -4.94 |
| 23Q1 (14) | 4.31 | 8.29 | -32.55 | 8.67 | 12.16 | 7.7 | 0.66 | 10.0 | -87.03 | 0 | 0 | 0 | 9.28 | 0.32 | 25.41 | 0.67 | -18.29 | 86.11 | 9.23 | 8.72 | 43.99 | 27.49 | 2.63 | 15.17 | 13.54 | 4.07 | 17.43 | 4.09 | -3.31 | -21.04 | 5.1 | -3.41 | 140.57 | 5.71 | -0.35 | 6.73 | 8.81 | 0.0 | 0.0 | 1.03 | 0.0 | 5.1 | 1.32 | 0.0 | 50.0 | 3.0 | 28.76 | 252.94 | 5.35 | 14.32 | 97.42 | -0.94 | 4.08 | 9.62 | 2.06 | 52.59 | 1184.21 | 0.03 | -1.22 | -11.31 |
| 22Q4 (13) | 3.98 | -30.66 | -37.72 | 7.73 | -17.33 | -1.65 | 0.6 | -26.83 | -88.14 | 0 | 0 | 0 | 9.25 | 21.71 | 26.71 | 0.82 | 3.8 | 148.48 | 8.49 | 13.05 | 42.45 | 26.79 | 6.09 | 15.57 | 13.01 | 4.33 | 17.95 | 4.23 | -7.64 | -18.34 | 5.28 | -0.38 | 143.32 | 5.73 | 3.99 | 10.4 | 8.81 | 0.0 | 0.0 | 1.03 | 0.0 | 5.1 | 1.32 | 0.0 | 50.0 | 2.33 | 67.63 | 375.51 | 4.68 | 25.13 | 99.15 | -0.98 | -2.08 | 28.47 | 1.35 | 213.95 | 253.41 | 0.03 | -2.98 | -11.5 |
| 22Q3 (12) | 5.74 | -13.29 | -13.81 | 9.35 | 13.89 | 28.79 | 0.82 | -84.14 | -83.79 | 0 | 0 | 0 | 7.6 | 2.15 | 22.78 | 0.79 | 216.0 | 192.59 | 7.51 | 12.93 | 46.11 | 25.25 | 7.58 | 23.8 | 12.47 | 6.13 | 7.41 | 4.58 | -2.14 | -14.87 | 5.3 | 150.0 | 158.54 | 5.51 | 2.8 | 6.17 | 8.81 | 0.0 | 0.0 | 1.03 | 0.0 | 5.1 | 1.32 | 0.0 | 50.0 | 1.39 | 131.67 | 631.58 | 3.74 | 26.78 | 82.44 | -0.96 | 16.52 | 27.82 | 0.43 | 178.18 | 137.72 | 0.03 | -2.27 | -9.66 |
| 22Q2 (11) | 6.62 | 3.6 | -2.5 | 8.21 | 1.99 | -0.24 | 5.17 | 1.57 | 2147.83 | 0 | 0 | 0 | 7.44 | 0.54 | 24.83 | 0.25 | -30.56 | 933.33 | 6.65 | 3.74 | 28.88 | 23.47 | -1.68 | 16.05 | 11.75 | 1.91 | 1.73 | 4.68 | -9.65 | -13.17 | 2.12 | 0.0 | -69.45 | 5.36 | 0.19 | 2.29 | 8.81 | 0.0 | 0.0 | 1.03 | 5.1 | 15.73 | 1.32 | 50.0 | 30.69 | 0.6 | -29.41 | -21.05 | 2.95 | 8.86 | 10.9 | -1.15 | -10.58 | 8.73 | -0.55 | -189.47 | -10.0 | 0.03 | -5.31 | -9.68 |
| 22Q1 (10) | 6.39 | 0.0 | -2.14 | 8.05 | 2.42 | -3.94 | 5.09 | 0.59 | 1205.13 | 0 | 0 | 0 | 7.4 | 1.37 | 18.21 | 0.36 | 9.09 | 700.0 | 6.41 | 7.55 | 13.45 | 23.87 | 2.98 | 3.35 | 11.53 | 4.53 | 1.05 | 5.18 | 0.0 | -8.16 | 2.12 | -2.3 | -68.69 | 5.35 | 3.08 | 1.71 | 8.81 | 0.0 | -0.34 | 0.98 | 0.0 | 10.11 | 0.88 | 0.0 | -12.87 | 0.85 | 73.47 | 7.59 | 2.71 | 15.32 | 0.74 | -1.04 | 24.09 | 8.77 | -0.19 | 78.41 | 45.71 | 0.03 | -1.43 | -4.54 |
| 21Q4 (9) | 6.39 | -4.05 | -23.84 | 7.86 | 8.26 | -19.8 | 5.06 | 0.0 | 1197.44 | 0 | 0 | 0 | 7.3 | 17.93 | 7.51 | 0.33 | 22.22 | -38.89 | 5.96 | 15.95 | 5.49 | 23.18 | 13.65 | -3.87 | 11.03 | -5.0 | -2.3 | 5.18 | -3.72 | -8.96 | 2.17 | 5.85 | -68.37 | 5.19 | 0.0 | -1.33 | 8.81 | 0.0 | -0.34 | 0.98 | 0.0 | 10.11 | 0.88 | 0.0 | -12.87 | 0.49 | 157.89 | -42.35 | 2.35 | 14.63 | -14.55 | -1.37 | -3.01 | -42.71 | -0.88 | 22.81 | -700.0 | 0.03 | -0.96 | -4.14 |
| 21Q3 (8) | 6.66 | -1.91 | -19.95 | 7.26 | -11.79 | -17.31 | 5.06 | 2100.0 | 411.11 | 0 | 0 | 0 | 6.19 | 3.86 | -4.77 | 0.27 | 1000.0 | -38.64 | 5.14 | -0.39 | -10.3 | 20.40 | 0.84 | -17.77 | 11.61 | 0.52 | 4.03 | 5.38 | -0.19 | -3.76 | 2.05 | -70.46 | -74.97 | 5.19 | -0.95 | 0.0 | 8.81 | 0.0 | -0.34 | 0.98 | 10.11 | 10.11 | 0.88 | -12.87 | -12.87 | 0.19 | -75.0 | -34.48 | 2.05 | -22.93 | -6.39 | -1.33 | -5.56 | -13.68 | -1.14 | -128.0 | -29.55 | 0.04 | -2.3 | -4.83 |
| 21Q2 (7) | 6.79 | 3.98 | -49.1 | 8.23 | -1.79 | -14.36 | 0.23 | -41.03 | -94.8 | 0 | 0 | 0 | 5.96 | -4.79 | 21.38 | -0.03 | 50.0 | -117.65 | 5.16 | -8.67 | -5.49 | 20.23 | -12.43 | 0 | 11.55 | 1.23 | 1.58 | 5.39 | -4.43 | 0.56 | 6.94 | 2.51 | -18.54 | 5.24 | -0.38 | 2.95 | 8.81 | -0.34 | -2.54 | 0.89 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.76 | -3.8 | 2433.33 | 2.66 | -1.12 | 37.82 | -1.26 | -10.53 | 7.35 | -0.5 | -42.86 | 62.41 | 0.04 | 0.07 | -3.86 |
| 21Q1 (6) | 6.53 | -22.17 | -54.27 | 8.38 | -14.49 | -9.99 | 0.39 | 0.0 | -91.18 | 0 | 0 | 0 | 6.26 | -7.81 | 19.69 | -0.06 | -111.11 | 53.85 | 5.65 | 0.0 | 13.68 | 23.10 | -4.21 | 0 | 11.41 | 1.06 | -2.73 | 5.64 | -0.88 | 1.99 | 6.77 | -1.31 | -29.41 | 5.26 | 0.0 | 3.75 | 8.84 | 0.0 | -2.21 | 0.89 | 0.0 | 8.54 | 1.01 | 0.0 | 68.33 | 0.79 | -7.06 | 27.42 | 2.69 | -2.18 | 32.51 | -1.14 | -18.75 | 10.24 | -0.35 | -218.18 | 46.15 | 0.04 | -1.01 | -8.3 |
| 20Q4 (5) | 8.39 | 0.84 | 55.66 | 9.8 | 11.62 | 390.0 | 0.39 | -60.61 | -91.16 | 0 | 0 | 0 | 6.79 | 4.46 | 5.11 | 0.54 | 22.73 | 390.91 | 5.65 | -1.4 | 1.62 | 24.11 | -2.78 | 0 | 11.29 | 1.16 | -2.42 | 5.69 | 1.79 | 0.71 | 6.86 | -16.24 | -10.68 | 5.26 | 1.35 | 5.2 | 8.84 | 0.0 | -2.21 | 0.89 | 0.0 | 8.54 | 1.01 | 0.0 | 68.33 | 0.85 | 193.1 | 11.84 | 2.75 | 25.57 | 26.73 | -0.96 | 17.95 | 21.95 | -0.11 | 87.5 | 76.6 | 0.04 | -1.67 | -0.63 |
| 20Q3 (4) | 8.32 | -37.63 | 0.0 | 8.78 | -8.64 | 0.0 | 0.99 | -77.6 | 0.0 | 0 | 0 | 0.0 | 6.5 | 32.38 | 0.0 | 0.44 | 158.82 | 0.0 | 5.73 | 4.95 | 0.0 | 24.81 | 0 | 0.0 | 11.16 | -1.85 | 0.0 | 5.59 | 4.29 | 0.0 | 8.19 | -3.87 | 0.0 | 5.19 | 1.96 | 0.0 | 8.84 | -2.21 | 0.0 | 0.89 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.29 | 866.67 | 0.0 | 2.19 | 13.47 | 0.0 | -1.17 | 13.97 | 0.0 | -0.88 | 33.83 | 0.0 | 0.04 | -1.31 | 0.0 |
