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) | 14.59 | 8.72 | 0 | 0 | 5.08 | 4980.0 | 0.07 | -36.36 | 28.27 | -23.64 | 1.39 | -62.23 | 4.44 | -36.48 | 15.71 | -16.82 | 5.91 | -46.47 | 0.22 | -26.67 | 0.25 | -95.32 | 0.1 | 900.0 | 6.4 | 0.0 | 2.32 | 18.97 | 4.22 | -20.08 | 6.9 | 7.14 | 13.44 | -1.68 | -5.12 | 0 | 1.78 | -19.82 | 0.20 | 14.87 |
| 2022 (9) | 13.42 | 81.35 | 3.94 | 27.92 | 0.1 | 400.0 | 0.11 | -15.38 | 37.02 | 68.5 | 3.68 | 85.86 | 6.99 | 59.95 | 18.88 | -5.07 | 11.04 | 30.81 | 0.3 | 114.29 | 5.34 | 0 | 0.01 | 0.0 | 6.4 | 0.0 | 1.95 | 11.43 | 5.28 | 32.66 | 6.44 | 23.14 | 13.67 | 24.73 | -4.22 | 0 | 2.22 | 0 | 0.17 | 6.22 |
| 2021 (8) | 7.4 | -2.89 | 3.08 | 569.57 | 0.02 | -60.0 | 0.13 | -7.14 | 21.97 | 33.72 | 1.98 | 141.46 | 4.37 | -20.26 | 19.89 | -40.36 | 8.44 | 208.03 | 0.14 | 7.69 | 0 | 0 | 0.01 | -50.0 | 6.4 | 0.0 | 1.75 | 4.79 | 3.98 | 24.38 | 5.23 | 10.11 | 10.96 | 13.93 | -5.28 | 0 | -0.05 | 0 | 0.16 | 2.23 |
| 2020 (7) | 7.62 | -9.07 | 0.46 | 411.11 | 0.05 | -72.22 | 0.14 | -6.67 | 16.43 | -7.07 | 0.82 | 127.78 | 5.48 | 66.06 | 33.35 | 78.69 | 2.74 | -7.43 | 0.13 | -13.33 | 0 | 0 | 0.02 | 0.0 | 6.4 | 0.0 | 1.67 | 1.83 | 3.2 | 2.56 | 4.75 | 1.5 | 9.62 | 1.91 | -3.98 | 0 | 0.77 | -47.97 | 0.16 | 1.86 |
| 2019 (6) | 8.38 | 41.55 | 0.09 | -93.88 | 0.18 | -28.0 | 0.15 | 0 | 17.68 | -34.23 | 0.36 | -88.2 | 3.3 | -59.16 | 18.67 | -37.91 | 2.96 | -51.63 | 0.15 | 0.0 | 0.03 | -85.71 | 0.02 | -77.78 | 6.4 | 0.0 | 1.64 | 23.31 | 3.12 | 0.65 | 4.68 | -24.39 | 9.44 | -11.11 | -3.2 | 0 | 1.48 | -51.79 | 0.16 | 9.13 |
| 2018 (5) | 5.92 | -40.44 | 1.47 | 145.0 | 0.25 | 8.7 | 0 | 0 | 26.88 | 18.73 | 3.05 | -5.57 | 8.08 | 47.18 | 30.06 | 23.96 | 6.12 | 146.77 | 0.15 | 0 | 0.21 | -54.35 | 0.09 | 350.0 | 6.4 | 0.0 | 1.33 | 31.68 | 3.1 | -15.99 | 6.19 | 35.45 | 10.62 | 14.56 | -3.12 | 0 | 3.07 | 108.84 | 0.14 | 10.0 |
| 2017 (4) | 9.94 | 43.43 | 0.6 | -78.72 | 0.23 | -17.86 | 0 | 0 | 22.64 | 9.58 | 3.23 | 32.92 | 5.49 | 43.72 | 24.25 | 31.15 | 2.48 | 5.53 | 0 | 0 | 0.46 | -32.35 | 0.02 | -33.33 | 6.4 | 13.27 | 1.01 | 31.17 | 3.69 | 31.32 | 4.57 | 23.85 | 9.27 | 27.69 | -3.1 | 0 | 1.47 | 0 | 0.13 | -9.64 |
| 2016 (3) | 6.93 | 23.09 | 2.82 | -52.84 | 0.28 | -9.68 | 0 | 0 | 20.66 | -8.46 | 2.43 | 23.35 | 3.82 | -32.03 | 18.49 | -25.74 | 2.35 | 1.29 | 0 | 0 | 0.68 | -33.98 | 0.03 | 50.0 | 5.65 | 0.0 | 0.77 | 35.09 | 2.81 | 0 | 3.69 | -23.44 | 7.26 | 34.69 | -3.69 | 0 | 0 | 0 | 0.14 | 7.82 |
| 2015 (2) | 5.63 | 13.74 | 5.98 | 15.44 | 0.31 | -13.89 | 0 | 0 | 22.57 | 1.17 | 1.97 | 0.51 | 5.62 | 4.66 | 24.90 | 3.45 | 2.32 | -18.88 | 0 | 0 | 1.03 | -31.33 | 0.02 | -33.33 | 5.65 | 2.73 | 0.57 | 54.05 | 0 | 0 | 4.82 | 23.59 | 5.39 | 26.23 | -2.81 | 0 | 2.01 | -36.99 | 0.13 | 58.14 |
| 2014 (1) | 4.95 | 106.25 | 5.18 | 58.9 | 0.36 | 50.0 | 0 | 0 | 22.31 | 18.99 | 1.96 | 24.05 | 5.37 | 60.78 | 24.07 | 35.12 | 2.86 | -10.06 | 0 | 0 | 1.5 | -3.23 | 0.03 | 200.0 | 5.5 | 10.0 | 0.37 | 76.19 | 0 | 0 | 3.9 | 16.42 | 4.27 | 19.94 | -0.71 | 0 | 3.19 | 17.71 | 0.08 | -16.17 |
| 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) | 9.64 | -26.41 | -36.03 | 1.87 | 648.0 | 0 | 0.52 | -89.78 | -89.76 | 0.08 | 14.29 | -27.27 | 7.46 | 56.07 | 8.27 | 0.72 | 800.0 | 4.35 | 6.21 | 37.39 | 13.74 | 26.76 | 34.02 | 53.58 | 8.04 | 38.38 | 24.46 | 0.29 | 20.83 | 31.82 | 0.2 | 0.0 | -28.57 | 0.13 | 18.18 | 30.0 | 6.4 | 0.0 | 0.0 | 2.46 | 0.0 | 6.03 | 5.12 | 0.0 | 21.33 | 6.32 | 13.06 | -9.71 | 13.9 | 5.54 | 2.66 | -2.01 | 56.21 | 56.49 | 4.31 | 331.0 | 81.09 | 0.20 | -0.42 | 9.42 |
| 24Q2 (19) | 13.1 | -6.23 | 3.07 | 0.25 | 38.89 | 0 | 5.09 | 0.0 | 4990.0 | 0.07 | 0.0 | -36.36 | 4.78 | -8.78 | -39.19 | 0.08 | -71.43 | -79.49 | 4.52 | -7.94 | -42.64 | 19.96 | 4.58 | -6.54 | 5.81 | 17.14 | 6.8 | 0.24 | 14.29 | 26.32 | 0.2 | -9.09 | -96.21 | 0.11 | 10.0 | 10.0 | 6.4 | 0.0 | 0.0 | 2.46 | 6.03 | 6.03 | 5.12 | 21.33 | 21.33 | 5.59 | -14.66 | -11.41 | 13.17 | 0.61 | 2.49 | -4.59 | 5.56 | 11.39 | 1.0 | -40.83 | -11.5 | 0.20 | -1.36 | 11.54 |
| 24Q1 (18) | 13.97 | -4.25 | 9.57 | 0.18 | 0 | 0 | 5.09 | 0.2 | 4990.0 | 0.07 | 0.0 | -36.36 | 5.24 | -8.55 | -32.65 | 0.28 | 411.11 | -30.0 | 4.91 | 10.59 | -33.11 | 19.09 | 21.51 | -0.78 | 4.96 | -16.07 | -52.81 | 0.21 | -4.55 | -32.26 | 0.22 | -12.0 | -95.86 | 0.1 | 0.0 | 900.0 | 6.4 | 0.0 | 0.0 | 2.32 | 0.0 | 18.97 | 4.22 | 0.0 | -20.08 | 6.55 | -5.07 | 25.24 | 13.09 | -2.6 | 5.06 | -4.86 | 5.08 | -8.72 | 1.69 | -5.06 | 122.37 | 0.21 | 3.06 | 9.52 |
| 23Q4 (17) | 14.59 | -3.19 | 8.72 | 0 | 0 | -100.0 | 5.08 | 0.0 | 4980.0 | 0.07 | -36.36 | -36.36 | 5.73 | -16.84 | -34.96 | -0.09 | -113.04 | -119.15 | 4.44 | -18.68 | -36.48 | 15.71 | -9.82 | -16.77 | 5.91 | -8.51 | -46.47 | 0.22 | 0.0 | -26.67 | 0.25 | -10.71 | -95.32 | 0.1 | 0.0 | 900.0 | 6.4 | 0.0 | 0.0 | 2.32 | 0.0 | 18.97 | 4.22 | 0.0 | -20.08 | 6.9 | -1.43 | 7.14 | 13.44 | -0.74 | -1.68 | -5.12 | -10.82 | -21.33 | 1.78 | -25.21 | -19.82 | 0.20 | 8.08 | 14.87 |
| 23Q3 (16) | 15.07 | 18.57 | -7.15 | 0 | 0 | -100.0 | 5.08 | 4980.0 | 4980.0 | 0.11 | 0.0 | -21.43 | 6.89 | -12.34 | -44.61 | 0.69 | 76.92 | -56.6 | 5.46 | -30.71 | -42.95 | 17.42 | -18.44 | -36.37 | 6.46 | 18.75 | -36.67 | 0.22 | 15.79 | -26.67 | 0.28 | -94.7 | -94.78 | 0.1 | 0.0 | 900.0 | 6.4 | 0.0 | 0.0 | 2.32 | 0.0 | 18.97 | 4.22 | 0.0 | -20.08 | 7.0 | 10.94 | 17.06 | 13.54 | 5.37 | 2.42 | -4.62 | 10.81 | -2.44 | 2.38 | 110.62 | 61.9 | 0.18 | 1.52 | 6.74 |
| 23Q2 (15) | 12.71 | -0.31 | 66.14 | 0 | 0 | -100.0 | 0.1 | 0.0 | -9.09 | 0.11 | 0.0 | -15.38 | 7.86 | 1.03 | -13.82 | 0.39 | -2.5 | -58.51 | 7.88 | 7.36 | 21.04 | 21.36 | 11.02 | -8.13 | 5.44 | -48.24 | -52.9 | 0.19 | -38.71 | 26.67 | 5.28 | -0.56 | 1220.0 | 0.1 | 900.0 | 900.0 | 6.4 | 0.0 | 0.0 | 2.32 | 18.97 | 18.97 | 4.22 | -20.08 | -20.08 | 6.31 | 20.65 | 43.41 | 12.85 | 3.13 | 10.49 | -5.18 | -15.88 | -5.5 | 1.13 | 48.68 | 321.57 | 0.18 | -3.15 | 7.29 |
| 23Q1 (14) | 12.75 | -4.99 | 102.7 | 0 | -100.0 | -100.0 | 0.1 | 0.0 | -9.09 | 0.11 | 0.0 | -21.43 | 7.78 | -11.69 | 16.82 | 0.4 | -14.89 | -42.03 | 7.34 | 5.01 | 23.99 | 19.24 | 1.92 | -20.25 | 10.51 | -4.8 | 20.25 | 0.31 | 3.33 | 121.43 | 5.31 | -0.56 | 1164.29 | 0.01 | 0.0 | 0.0 | 6.4 | 0.0 | 0.0 | 1.95 | 0.0 | 11.43 | 5.28 | 0.0 | 32.66 | 5.23 | -18.79 | 5.66 | 12.46 | -8.85 | 16.56 | -4.47 | -5.92 | 5.7 | 0.76 | -65.77 | 261.9 | 0.19 | 8.1 | 9.09 |
| 22Q4 (13) | 13.42 | -17.31 | 81.35 | 3.94 | -51.12 | 27.92 | 0.1 | 0.0 | 400.0 | 0.11 | -21.43 | -15.38 | 8.81 | -29.18 | 30.91 | 0.47 | -70.44 | -41.25 | 6.99 | -26.96 | 59.95 | 18.88 | -31.06 | -5.06 | 11.04 | 8.24 | 30.81 | 0.3 | 0.0 | 114.29 | 5.34 | -0.37 | 0 | 0.01 | 0.0 | 0.0 | 6.4 | 0.0 | 0.0 | 1.95 | 0.0 | 11.43 | 5.28 | 0.0 | 32.66 | 6.44 | 7.69 | 23.14 | 13.67 | 3.4 | 24.73 | -4.22 | 6.43 | 20.08 | 2.22 | 51.02 | 4540.0 | 0.17 | 0.43 | 6.22 |
| 22Q3 (12) | 16.23 | 112.16 | 126.68 | 8.06 | 82.35 | 208.81 | 0.1 | -9.09 | 400.0 | 0.14 | 7.69 | 7.69 | 12.44 | 36.4 | 126.59 | 1.59 | 69.15 | 224.49 | 9.57 | 47.0 | 126.78 | 27.38 | 17.77 | 35.03 | 10.2 | -11.69 | 129.21 | 0.3 | 100.0 | 114.29 | 5.36 | 1240.0 | 0 | 0.01 | 0.0 | 0.0 | 6.4 | 0.0 | 0.0 | 1.95 | 0.0 | 11.43 | 5.28 | 0.0 | 32.66 | 5.98 | 35.91 | 34.99 | 13.22 | 13.67 | 30.12 | -4.51 | 8.15 | 13.27 | 1.47 | 388.24 | 290.91 | 0.17 | 2.04 | 4.78 |
| 22Q2 (11) | 7.65 | 21.62 | 2.96 | 4.42 | 49.32 | 0 | 0.11 | 0.0 | 450.0 | 0.13 | -7.14 | 0.0 | 9.12 | 36.94 | 61.13 | 0.94 | 36.23 | 123.81 | 6.51 | 9.97 | 34.23 | 23.25 | -3.62 | -3.79 | 11.55 | 32.15 | 122.12 | 0.15 | 7.14 | 15.38 | 0.4 | -4.76 | 0 | 0.01 | 0.0 | 0.0 | 6.4 | 0.0 | 0.0 | 1.95 | 11.43 | 11.43 | 5.28 | 32.66 | 32.66 | 4.4 | -11.11 | 11.68 | 11.63 | 8.79 | 20.27 | -4.91 | -3.59 | 2.58 | -0.51 | -342.86 | 53.64 | 0.17 | -1.52 | 3.5 |
| 22Q1 (10) | 6.29 | -15.0 | -23.85 | 2.96 | -3.9 | 89.74 | 0.11 | 450.0 | 450.0 | 0.14 | 7.69 | 0.0 | 6.66 | -1.04 | 62.44 | 0.69 | -13.75 | 155.56 | 5.92 | 35.47 | 57.87 | 24.12 | 21.34 | 18.24 | 8.74 | 3.55 | 90.41 | 0.14 | 0.0 | 16.67 | 0.42 | 0 | 0 | 0.01 | 0.0 | -50.0 | 6.4 | 0.0 | 0.0 | 1.75 | 0.0 | 4.79 | 3.98 | 0.0 | 24.38 | 4.95 | -5.35 | 13.01 | 10.69 | -2.46 | 15.57 | -4.74 | 10.23 | -2.82 | 0.21 | 520.0 | 191.3 | 0.17 | 5.25 | 6.16 |
| 21Q4 (9) | 7.4 | 3.35 | -2.89 | 3.08 | 18.01 | 569.57 | 0.02 | 0.0 | -60.0 | 0.13 | 0.0 | -7.14 | 6.73 | 22.59 | 21.04 | 0.8 | 63.27 | 128.57 | 4.37 | 3.55 | -20.26 | 19.88 | -1.96 | -40.39 | 8.44 | 89.66 | 208.03 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 6.4 | 0.0 | 0.0 | 1.75 | 0.0 | 4.79 | 3.98 | 0.0 | 24.38 | 5.23 | 18.06 | 10.11 | 10.96 | 7.87 | 13.93 | -5.28 | -1.54 | -32.66 | -0.05 | 93.51 | -106.49 | 0.16 | -0.94 | 2.23 |
| 21Q3 (8) | 7.16 | -3.63 | -13.53 | 2.61 | 0 | 987.5 | 0.02 | 0.0 | -66.67 | 0.13 | 0.0 | 0 | 5.49 | -3.0 | 15.58 | 0.49 | 16.67 | 40.0 | 4.22 | -12.99 | 8.21 | 20.28 | -16.08 | -24.14 | 4.45 | -14.42 | 64.21 | 0.14 | 7.69 | 7.69 | 0 | 0 | -100.0 | 0.01 | 0.0 | -50.0 | 6.4 | 0.0 | 0.0 | 1.75 | 0.0 | 4.79 | 3.98 | 0.0 | 24.38 | 4.43 | 12.44 | 0.91 | 10.16 | 5.07 | 9.6 | -5.2 | -3.17 | -22.93 | -0.77 | 30.0 | -581.25 | 0.16 | 0.79 | 1.47 |
| 21Q2 (7) | 7.43 | -10.05 | -22.36 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | -77.78 | 0.13 | -7.14 | 0 | 5.66 | 38.05 | 42.57 | 0.42 | 55.56 | 7.69 | 4.85 | 29.33 | 43.92 | 24.17 | 18.44 | 0 | 5.2 | 13.29 | 40.54 | 0.13 | 8.33 | 8.33 | 0 | 0 | -100.0 | 0.01 | -50.0 | -50.0 | 6.4 | 0.0 | 0.0 | 1.75 | 4.79 | 4.79 | 3.98 | 24.38 | 24.38 | 3.94 | -10.05 | -2.72 | 9.67 | 4.54 | 8.41 | -5.04 | -9.33 | -14.55 | -1.1 | -378.26 | -214.29 | 0.16 | 1.01 | -0.49 |
| 21Q1 (6) | 8.26 | 8.4 | 6.58 | 1.56 | 239.13 | 75.28 | 0.02 | -60.0 | -85.71 | 0.14 | 0.0 | 0 | 4.1 | -26.26 | 90.7 | 0.27 | -22.86 | 203.85 | 3.75 | -31.57 | 56.9 | 20.40 | -38.83 | 0 | 4.59 | 67.52 | 65.11 | 0.12 | -7.69 | -20.0 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 6.4 | 0.0 | 0.0 | 1.67 | 0.0 | 1.83 | 3.2 | 0.0 | 2.56 | 4.38 | -7.79 | 15.87 | 9.25 | -3.85 | 8.31 | -4.61 | -15.83 | -10.02 | -0.23 | -129.87 | 43.9 | 0.16 | 1.36 | -2.01 |
| 20Q4 (5) | 7.62 | -7.97 | -9.07 | 0.46 | 91.67 | 411.11 | 0.05 | -16.67 | -72.22 | 0.14 | 0 | -6.67 | 5.56 | 17.05 | 49.46 | 0.35 | 0.0 | 3400.0 | 5.48 | 40.51 | 66.06 | 33.35 | 24.78 | 0 | 2.74 | 1.11 | -7.43 | 0.13 | 0.0 | -13.33 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 6.4 | 0.0 | 0.0 | 1.67 | 0.0 | 1.83 | 3.2 | 0.0 | 2.56 | 4.75 | 8.2 | 1.5 | 9.62 | 3.78 | 1.91 | -3.98 | 5.91 | -24.38 | 0.77 | 381.25 | -47.97 | 0.16 | -1.67 | 1.86 |
| 20Q3 (4) | 8.28 | -13.48 | 0.0 | 0.24 | -86.44 | 0.0 | 0.06 | -33.33 | 0.0 | 0 | 0 | 0.0 | 4.75 | 19.65 | 0.0 | 0.35 | -10.26 | 0.0 | 3.9 | 15.73 | 0.0 | 26.73 | 0 | 0.0 | 2.71 | -26.76 | 0.0 | 0.13 | 8.33 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 6.4 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 4.39 | 8.4 | 0.0 | 9.27 | 3.92 | 0.0 | -4.23 | 3.86 | 0.0 | 0.16 | 145.71 | 0.0 | 0.16 | -1.15 | 0.0 |
