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) | 13.2 | 18.71 | 0 | 0 | 1.08 | -79.85 | 0 | 0 | 24.45 | 1.33 | 3.41 | -19.19 | 2.07 | -21.89 | 8.47 | -22.91 | 9.1 | -4.71 | 1.01 | 0.0 | 13.17 | 69.28 | 0.65 | -7.14 | 4.98 | 3.11 | 3.42 | 14.77 | 0 | 0 | 12.77 | 9.24 | 16.18 | 9.4 | -1.1 | 0 | 11.67 | -0.77 | 0.03 | 1858.74 |
| 2022 (9) | 11.12 | 43.86 | 0.8 | -65.22 | 5.36 | 0 | 0 | 0 | 24.13 | 22.3 | 4.22 | 85.09 | 2.65 | 11.81 | 10.98 | -8.57 | 9.55 | 15.06 | 1.01 | -6.48 | 7.78 | 3.6 | 0.7 | -9.09 | 4.83 | 0.0 | 2.98 | 7.97 | 0.11 | 37.5 | 11.69 | 32.09 | 14.79 | 26.63 | 0.07 | 0 | 11.76 | 34.55 | 0.00 | -67.87 |
| 2021 (8) | 7.73 | -18.72 | 2.3 | 4.55 | 0 | 0 | 0 | 0 | 19.73 | 0.61 | 2.28 | -7.69 | 2.37 | 34.66 | 12.01 | 33.84 | 8.3 | 18.74 | 1.08 | -7.69 | 7.51 | 31.06 | 0.77 | 8.45 | 4.83 | 0.0 | 2.76 | 9.09 | 0.08 | 300.0 | 8.85 | 3.15 | 11.68 | 4.85 | -0.11 | 0 | 8.74 | 2.82 | 0.00 | 92.66 |
| 2020 (7) | 9.51 | 13.89 | 2.2 | 0 | 0 | 0 | 0 | 0 | 19.61 | -15.73 | 2.47 | -32.14 | 1.76 | -13.73 | 8.98 | 2.38 | 6.99 | 12.2 | 1.17 | -3.31 | 5.73 | 14.83 | 0.71 | 115.15 | 4.83 | 20.15 | 2.53 | 16.59 | 0.02 | 0 | 8.58 | -5.82 | 11.14 | -1.24 | -0.08 | 0 | 8.5 | -6.49 | 0.00 | -43.35 |
| 2019 (6) | 8.35 | -12.75 | 0 | 0 | 0 | 0 | 0 | 0 | 23.27 | 22.02 | 3.64 | 24.66 | 2.04 | -5.99 | 8.77 | -22.96 | 6.23 | -0.16 | 1.21 | 80.6 | 4.99 | 0.0 | 0.33 | -8.33 | 4.02 | 0.0 | 2.17 | 15.43 | 0 | 0 | 9.11 | 20.66 | 11.28 | 19.37 | -0.02 | 0 | 9.09 | 20.24 | 0.00 | 0 |
| 2018 (5) | 9.57 | 0.1 | 0 | 0 | 2.86 | -41.03 | 0 | 0 | 19.07 | 5.13 | 2.92 | 92.11 | 2.17 | 25.43 | 11.38 | 19.32 | 6.24 | 12.43 | 0.67 | -10.67 | 4.99 | 0 | 0.36 | 33.33 | 4.02 | 0.0 | 1.88 | 8.67 | 0.02 | 0 | 7.55 | 30.85 | 9.45 | 26.0 | 0.01 | 0 | 7.56 | 31.48 | 0.00 | 0 |
| 2017 (4) | 9.56 | -9.98 | 3.5 | 4.48 | 4.85 | 0 | 0 | 0 | 18.14 | -11.64 | 1.52 | -56.82 | 1.73 | 8.12 | 9.54 | 22.37 | 5.55 | -0.54 | 0.75 | -2.6 | 0 | 0 | 0.27 | -3.57 | 4.02 | 0.0 | 1.73 | 26.28 | 0 | 0 | 5.77 | -18.62 | 7.5 | -11.35 | -0.02 | 0 | 5.75 | -19.47 | 0.00 | 0 |
| 2016 (3) | 10.62 | 98.5 | 3.35 | 0 | 0 | 0 | 0 | 0 | 20.53 | 8.91 | 3.52 | 19.73 | 1.6 | -9.6 | 7.79 | -17.0 | 5.58 | -5.1 | 0.77 | 234.78 | 4.76 | 0 | 0.28 | -6.67 | 4.02 | 0.0 | 1.37 | 26.85 | 0 | 0 | 7.09 | 22.66 | 8.46 | 23.32 | 0.05 | -16.67 | 7.14 | 22.26 | 0.00 | 0 |
| 2015 (2) | 5.35 | -2.19 | 0 | 0 | 4.67 | 0 | 0 | 0 | 18.85 | 4.49 | 2.94 | -6.96 | 1.77 | -0.56 | 9.39 | -4.83 | 5.88 | 13.29 | 0.23 | 0.0 | 0 | 0 | 0.3 | 15.38 | 4.02 | 0.0 | 1.08 | 42.11 | 0 | 0 | 5.78 | 42.72 | 6.86 | 42.32 | 0.06 | 100.0 | 5.84 | 43.14 | 0.00 | 0 |
| 2014 (1) | 5.47 | 130.8 | 0 | 0 | 0 | 0 | 0 | 0 | 18.04 | 19.15 | 3.16 | 30.04 | 1.78 | 23.61 | 9.87 | 3.74 | 5.19 | 12.58 | 0.23 | -14.81 | 4.58 | 0 | 0.26 | 116.67 | 4.02 | 0.0 | 0.76 | 46.15 | 0.01 | -85.71 | 4.05 | 28.16 | 4.82 | 28.53 | 0.03 | 0 | 4.08 | 29.52 | 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) | 10.75 | -13.59 | -15.22 | 0.5 | 0 | 0 | 1.38 | 7.81 | 36.63 | 0 | 0 | 0 | 5.89 | -2.64 | 0.34 | 0.44 | -26.67 | -58.49 | 2.23 | 3.24 | 0.0 | 9.37 | 3.15 | 5.92 | 9.09 | 0.55 | -5.61 | 0.92 | -3.16 | -10.68 | 11.62 | -2.92 | -14.62 | 0.58 | -4.92 | -7.94 | 4.97 | -0.2 | 2.9 | 3.75 | 0.0 | 9.65 | 0 | 0 | 0 | 12.64 | 3.61 | -0.32 | 16.39 | 2.76 | 1.8 | -0.58 | 13.43 | -422.22 | 12.06 | 4.6 | -6.22 | 0.02 | -3.55 | -11.76 |
| 24Q2 (19) | 12.44 | -1.35 | -8.46 | 0 | 0 | 0 | 1.28 | 8.47 | -78.41 | 0 | 0 | 0 | 6.05 | 0.33 | -0.82 | 0.6 | -30.23 | -38.14 | 2.16 | -7.3 | -5.68 | 9.08 | -7.1 | 3.36 | 9.04 | -2.59 | -6.42 | 0.95 | -2.06 | -10.38 | 11.97 | -6.63 | 35.1 | 0.61 | -3.17 | -6.15 | 4.98 | 0.0 | 3.11 | 3.75 | 9.65 | 9.65 | 0 | 0 | 0 | 12.2 | -10.49 | 4.99 | 15.95 | -6.4 | 6.05 | -0.67 | 22.09 | -770.0 | 11.53 | -9.71 | -1.62 | 0.02 | 0.42 | -8.7 |
| 24Q1 (18) | 12.61 | -4.47 | 16.65 | 0 | 0 | 0 | 1.18 | 9.26 | -79.12 | 0 | 0 | 0 | 6.03 | 3.25 | -9.05 | 0.86 | 405.88 | -28.93 | 2.33 | 12.56 | -4.12 | 9.77 | 15.39 | 3.12 | 9.28 | 1.98 | -3.03 | 0.97 | -3.96 | -6.73 | 12.82 | -2.66 | 59.06 | 0.63 | -3.08 | -5.97 | 4.98 | 0.0 | 3.11 | 3.42 | 0.0 | 14.77 | 0 | 0 | -100.0 | 13.63 | 6.73 | 5.66 | 17.04 | 5.32 | 6.5 | -0.86 | 21.82 | -1533.33 | 12.77 | 9.43 | -1.47 | 0.02 | -5.58 | 1847.87 |
| 23Q4 (17) | 13.2 | 4.1 | 18.71 | 0 | 0 | -100.0 | 1.08 | 6.93 | -79.85 | 0 | 0 | 0 | 5.84 | -0.51 | -11.78 | 0.17 | -83.96 | -69.09 | 2.07 | -7.17 | -21.89 | 8.47 | -4.21 | -22.88 | 9.1 | -5.5 | -4.71 | 1.01 | -1.94 | 0.0 | 13.17 | -3.23 | 69.28 | 0.65 | 3.17 | -7.14 | 4.98 | 3.11 | 3.11 | 3.42 | 0.0 | 14.77 | 0 | 0 | -100.0 | 12.77 | 0.71 | 9.24 | 16.18 | 0.5 | 9.4 | -1.1 | -711.11 | -1671.43 | 11.67 | -9.25 | -0.77 | 0.03 | -3.52 | 1858.74 |
| 23Q3 (16) | 12.68 | -6.7 | 28.21 | 0 | 0 | -100.0 | 1.01 | -82.97 | -80.31 | 0 | 0 | 0 | 5.87 | -3.77 | -12.65 | 1.06 | 9.28 | -43.62 | 2.23 | -2.62 | -28.06 | 8.84 | 0.66 | -35.54 | 9.63 | -0.31 | -2.83 | 1.03 | -2.83 | 0.98 | 13.61 | 53.61 | 96.11 | 0.63 | -3.08 | -13.7 | 4.83 | 0.0 | 0.0 | 3.42 | 0.0 | 14.77 | 0 | 0 | -100.0 | 12.68 | 9.12 | 14.65 | 16.1 | 7.05 | 13.78 | 0.18 | 80.0 | 28.57 | 12.86 | 9.73 | 14.82 | 0.03 | -0.2 | 1384.8 |
| 23Q2 (15) | 13.59 | 25.72 | 52.01 | 0 | 0 | -100.0 | 5.93 | 4.96 | 0 | 0 | 0 | 0 | 6.1 | -7.99 | 7.58 | 0.97 | -19.83 | 1.04 | 2.29 | -5.76 | -10.2 | 8.78 | -7.32 | -28.32 | 9.66 | 0.94 | 2.66 | 1.06 | 1.92 | 4.95 | 8.86 | 9.93 | -6.54 | 0.65 | -2.99 | -13.33 | 4.83 | 0.0 | 0.0 | 3.42 | 14.77 | 14.77 | 0 | -100.0 | -100.0 | 11.62 | -9.92 | 26.58 | 15.04 | -6.0 | 22.48 | 0.1 | 66.67 | 900.0 | 11.72 | -9.57 | 27.53 | 0.03 | 2042.33 | 982.61 |
| 23Q1 (14) | 10.81 | -2.79 | 29.62 | 0 | -100.0 | -100.0 | 5.65 | 5.41 | 0 | 0 | 0 | 0 | 6.63 | 0.15 | 29.49 | 1.21 | 120.0 | 44.05 | 2.43 | -8.3 | 9.46 | 9.48 | -13.7 | -13.29 | 9.57 | 0.21 | 5.86 | 1.04 | 2.97 | 1.96 | 8.06 | 3.6 | -4.73 | 0.67 | -4.29 | -12.99 | 4.83 | 0.0 | 0.0 | 2.98 | 0.0 | 7.97 | 0.11 | 0.0 | 37.5 | 12.9 | 10.35 | 33.26 | 16.0 | 8.18 | 27.8 | 0.06 | -14.29 | 200.0 | 12.96 | 10.2 | 34.72 | 0.00 | -5.05 | -63.56 |
| 22Q4 (13) | 11.12 | 12.44 | 43.86 | 0.8 | 14.29 | -65.22 | 5.36 | 4.48 | 0 | 0 | 0 | 0 | 6.62 | -1.49 | 30.06 | 0.55 | -70.74 | -23.61 | 2.65 | -14.52 | 11.81 | 10.98 | -19.94 | -8.57 | 9.55 | -3.63 | 15.06 | 1.01 | -0.98 | -6.48 | 7.78 | 12.1 | 3.6 | 0.7 | -4.11 | -9.09 | 4.83 | 0.0 | 0.0 | 2.98 | 0.0 | 7.97 | 0.11 | 0.0 | 37.5 | 11.69 | 5.7 | 32.09 | 14.79 | 4.52 | 26.63 | 0.07 | -50.0 | 163.64 | 11.76 | 5.0 | 34.55 | 0.00 | -26.86 | -67.87 |
| 22Q3 (12) | 9.89 | 10.63 | 24.25 | 0.7 | -46.15 | -46.15 | 5.13 | 0 | 0 | 0 | 0 | 0 | 6.72 | 18.52 | 36.31 | 1.88 | 95.83 | 154.05 | 3.1 | 21.57 | 27.05 | 13.72 | 11.94 | 9.23 | 9.91 | 5.31 | 26.4 | 1.02 | 0.99 | -10.53 | 6.94 | -26.79 | 4.2 | 0.73 | -2.67 | -8.75 | 4.83 | 0.0 | 0.0 | 2.98 | 0.0 | 7.97 | 0.11 | 0.0 | 37.5 | 11.06 | 20.48 | 35.37 | 14.15 | 15.23 | 28.52 | 0.14 | 1300.0 | 240.0 | 11.2 | 21.87 | 38.79 | 0.00 | -27.23 | -62.22 |
| 22Q2 (11) | 8.94 | 7.19 | 0.34 | 1.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.67 | 10.74 | 9.67 | 0.96 | 14.29 | 146.15 | 2.55 | 14.86 | 11.35 | 12.25 | 12.11 | 4.77 | 9.41 | 4.09 | 27.33 | 1.01 | -0.98 | -14.41 | 9.48 | 12.06 | 50.24 | 0.75 | -2.6 | 10.29 | 4.83 | 0.0 | 0.0 | 2.98 | 7.97 | 17.79 | 0.11 | 37.5 | 450.0 | 9.18 | -5.17 | -2.44 | 12.28 | -1.92 | 2.68 | 0.01 | 116.67 | 110.0 | 9.19 | -4.47 | -1.29 | 0.00 | -27.89 | -50.87 |
| 22Q1 (10) | 8.34 | 7.89 | -12.03 | 1.3 | -43.48 | -25.71 | 0 | 0 | 0 | 0 | 0 | 0 | 5.12 | 0.59 | 12.78 | 0.84 | 16.67 | 95.35 | 2.22 | -6.33 | 7.77 | 10.93 | -9.0 | 1.24 | 9.04 | 8.92 | 26.97 | 1.02 | -5.56 | -16.39 | 8.46 | 12.65 | 43.88 | 0.77 | 0.0 | 10.0 | 4.83 | 0.0 | 0.0 | 2.76 | 0.0 | 9.09 | 0.08 | 0.0 | 300.0 | 9.68 | 9.38 | 7.32 | 12.52 | 7.19 | 8.21 | -0.06 | 45.45 | 14.29 | 9.62 | 10.07 | 7.49 | 0.00 | -16.27 | -44.21 |
| 21Q4 (9) | 7.73 | -2.89 | -18.72 | 2.3 | 76.92 | 4.55 | 0 | 0 | 0 | 0 | 0 | 0 | 5.09 | 3.25 | 6.26 | 0.72 | -2.7 | 105.71 | 2.37 | -2.87 | 34.66 | 12.01 | -4.35 | 33.91 | 8.3 | 5.87 | 18.74 | 1.08 | -5.26 | -7.69 | 7.51 | 12.76 | 31.06 | 0.77 | -3.75 | 8.45 | 4.83 | 0.0 | 0.0 | 2.76 | 0.0 | 9.09 | 0.08 | 0.0 | 300.0 | 8.85 | 8.32 | 3.15 | 11.68 | 6.09 | 4.85 | -0.11 | -10.0 | -37.5 | 8.74 | 8.3 | 2.82 | 0.00 | -14.01 | 92.66 |
| 21Q3 (8) | 7.96 | -10.66 | -7.23 | 1.3 | 0.0 | 30.0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.93 | -4.64 | -2.95 | 0.74 | 89.74 | 32.14 | 2.44 | 6.55 | 29.1 | 12.56 | 7.37 | 33.55 | 7.84 | 6.09 | 9.5 | 1.14 | -3.39 | -6.56 | 6.66 | 5.55 | 31.1 | 0.8 | 17.65 | 12.68 | 4.83 | 0.0 | 0.0 | 2.76 | 9.09 | 9.09 | 0.08 | 300.0 | 300.0 | 8.17 | -13.18 | -3.2 | 11.01 | -7.94 | 0.18 | -0.1 | 0.0 | -100.0 | 8.07 | -13.32 | -3.81 | 0.00 | -5.38 | 78.17 |
| 21Q2 (7) | 8.91 | -6.01 | 11.38 | 1.3 | -25.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.17 | 13.88 | 10.71 | 0.39 | -9.3 | -47.3 | 2.29 | 11.17 | 15.66 | 11.70 | 8.33 | 0 | 7.39 | 3.79 | 3.07 | 1.18 | -3.28 | -8.53 | 6.31 | 7.31 | 24.21 | 0.68 | -2.86 | -5.56 | 4.83 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 9.41 | 4.32 | 19.42 | 11.96 | 3.37 | 14.67 | -0.1 | -42.86 | -233.33 | 9.31 | 4.02 | 18.6 | 0.01 | -18.11 | 82.92 |
| 21Q1 (6) | 9.48 | -0.32 | 7.85 | 1.75 | -20.45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.54 | -5.22 | -10.63 | 0.43 | 22.86 | -47.56 | 2.06 | 17.05 | 10.75 | 10.80 | 20.36 | 0 | 7.12 | 1.86 | 6.59 | 1.22 | 4.27 | 9.91 | 5.88 | 2.62 | 17.84 | 0.7 | -1.41 | -4.11 | 4.83 | 0.0 | 20.15 | 2.53 | 0.0 | 16.59 | 0.02 | 0.0 | 0 | 9.02 | 5.13 | -9.16 | 11.57 | 3.86 | -4.38 | -0.07 | 12.5 | -600.0 | 8.95 | 5.29 | -9.78 | 0.01 | 189.14 | 99.59 |
| 20Q4 (5) | 9.51 | 10.84 | 13.89 | 2.2 | 120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.79 | -5.71 | -9.11 | 0.35 | -37.5 | -20.45 | 1.76 | -6.88 | -13.73 | 8.97 | -4.6 | 0 | 6.99 | -2.37 | 12.2 | 1.17 | -4.1 | -3.31 | 5.73 | 12.8 | 14.83 | 0.71 | 0.0 | 115.15 | 4.83 | 0.0 | 20.15 | 2.53 | 0.0 | 16.59 | 0.02 | 0.0 | 0 | 8.58 | 1.66 | -5.82 | 11.14 | 1.36 | -1.24 | -0.08 | -60.0 | -300.0 | 8.5 | 1.31 | -6.49 | 0.00 | -20.47 | -43.35 |
| 20Q3 (4) | 8.58 | 7.25 | 0.0 | 1.0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.08 | 8.78 | 0.0 | 0.56 | -24.32 | 0.0 | 1.89 | -4.55 | 0.0 | 9.40 | 0 | 0.0 | 7.16 | -0.14 | 0.0 | 1.22 | -5.43 | 0.0 | 5.08 | 0.0 | 0.0 | 0.71 | -1.39 | 0.0 | 4.83 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 8.44 | 7.11 | 0.0 | 10.99 | 5.37 | 0.0 | -0.05 | -66.67 | 0.0 | 8.39 | 6.88 | 0.0 | 0.00 | -2.86 | 0.0 |
