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) | 9.42 | -6.18 | 4.1 | 17.14 | 0.26 | -82.55 | 0 | 0 | 74.46 | 3.07 | 0.47 | -72.51 | 1.96 | 3.7 | 2.63 | 0.61 | 12.14 | 9.47 | 12.4 | 3.16 | 10.4 | -2.07 | 0.27 | -25.0 | 4.22 | 16.25 | 1.34 | 14.53 | 0.03 | -50.0 | 1.5 | -42.31 | 2.87 | -24.87 | -0.07 | 0 | 1.43 | -44.36 | 0.00 | 17.85 |
| 2022 (9) | 10.04 | 32.28 | 3.5 | 19.05 | 1.49 | 684.21 | 0 | 0 | 72.24 | 10.46 | 1.71 | 151.47 | 1.89 | 9.88 | 2.62 | -0.52 | 11.09 | 3.74 | 12.02 | 20.08 | 10.62 | -22.76 | 0.36 | -18.18 | 3.63 | 3.12 | 1.17 | 6.36 | 0.06 | -75.0 | 2.6 | 94.03 | 3.82 | 42.54 | -0.03 | 0 | 2.57 | 100.78 | 0.00 | -13.95 |
| 2021 (8) | 7.59 | 119.36 | 2.94 | -30.66 | 0.19 | -95.2 | 0 | 0 | 65.4 | 10.34 | 0.68 | -38.18 | 1.72 | 17.01 | 2.63 | 6.04 | 10.69 | -4.04 | 10.01 | 226.06 | 13.75 | 112.52 | 0.44 | -10.2 | 3.52 | 11.39 | 1.1 | 10.0 | 0.24 | -27.27 | 1.34 | -15.19 | 2.68 | -7.59 | -0.06 | 0 | 1.28 | -4.48 | 0.00 | -83.11 |
| 2020 (7) | 3.46 | -6.74 | 4.24 | 253.33 | 3.96 | 109.52 | 0 | 0 | 59.27 | 11.72 | 1.1 | -21.99 | 1.47 | 12.21 | 2.48 | 0.44 | 11.14 | 17.88 | 3.07 | 0 | 6.47 | -22.7 | 0.49 | 48.48 | 3.16 | 4.29 | 1.0 | 17.65 | 0.33 | 65.0 | 1.58 | -19.39 | 2.9 | -3.65 | -0.24 | 0 | 1.34 | -17.79 | 0.02 | 147.85 |
| 2019 (6) | 3.71 | -41.11 | 1.2 | 0 | 1.89 | -35.71 | 0 | 0 | 53.05 | 14.5 | 1.41 | 24.78 | 1.31 | 0.77 | 2.47 | -12.0 | 9.45 | 22.25 | 0 | 0 | 8.37 | 91.53 | 0.33 | -17.5 | 3.03 | 7.45 | 0.85 | 14.86 | 0.2 | 33.33 | 1.96 | 27.27 | 3.01 | 23.87 | -0.33 | 0 | 1.63 | 21.64 | 0.01 | -50.72 |
| 2018 (5) | 6.3 | 19.09 | 0 | 0 | 2.94 | 14600.0 | 0 | 0 | 46.33 | 7.15 | 1.13 | 24.18 | 1.3 | 18.18 | 2.81 | 10.3 | 7.73 | 14.01 | 0.08 | -55.56 | 4.37 | -41.03 | 0.4 | -21.57 | 2.82 | 0.0 | 0.74 | 13.85 | 0.15 | 36.36 | 1.54 | 18.46 | 2.43 | 18.54 | -0.2 | 0 | 1.34 | 16.52 | 0.02 | 3.14 |
| 2017 (4) | 5.29 | 12.79 | 0 | 0 | 0.02 | -86.67 | 0 | 0 | 43.24 | 5.21 | 0.91 | -10.78 | 1.1 | 5.77 | 2.54 | 0.53 | 6.78 | 2.57 | 0.18 | -73.13 | 7.41 | 368.99 | 0.51 | 240.0 | 2.82 | 11.9 | 0.65 | 18.18 | 0.11 | 0 | 1.3 | -13.91 | 2.05 | 0.0 | -0.15 | 0 | 1.15 | -17.86 | 0.02 | 161.8 |
| 2016 (3) | 4.69 | -6.57 | 2.5 | 0 | 0.15 | 0.0 | 0 | 0 | 41.1 | 5.93 | 1.02 | -16.39 | 1.04 | 121.28 | 2.53 | 108.89 | 6.61 | 16.99 | 0.67 | 0 | 1.58 | -8.67 | 0.15 | -16.67 | 2.52 | 0.0 | 0.55 | 27.91 | 0 | 0 | 1.51 | -6.79 | 2.05 | 0.0 | -0.11 | 0 | 1.4 | -16.17 | 0.01 | -18.05 |
| 2015 (2) | 5.02 | 1.41 | 0 | 0 | 0.15 | 275.0 | 0 | 0 | 38.8 | 7.57 | 1.22 | 24.49 | 0.47 | 6.82 | 1.21 | -0.7 | 5.65 | 6.2 | 0 | 0 | 1.73 | -6.99 | 0.18 | 100.0 | 2.52 | 0.0 | 0.43 | 30.3 | 0 | 0 | 1.62 | 23.66 | 2.05 | 25.0 | 0.05 | -16.67 | 1.67 | 21.9 | 0.01 | -5.95 |
| 2014 (1) | 4.95 | 63.37 | 0 | 0 | 0.04 | 0 | 0 | 0 | 36.07 | 7.16 | 0.98 | -6.67 | 0.44 | 33.33 | 1.22 | 24.42 | 5.32 | 35.03 | 0 | 0 | 1.86 | -2.11 | 0.09 | 200.0 | 2.52 | 13.0 | 0.33 | 50.0 | 0 | 0 | 1.31 | -1.5 | 1.64 | 5.81 | 0.06 | 100.0 | 1.37 | 0.74 | 0.01 | -23.85 |
| 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) | 4.02 | -51.74 | -60.08 | 3.7 | 27.59 | -30.19 | 3.66 | 1.39 | 3227.27 | 0 | 0 | 0 | 19.1 | -1.55 | 3.35 | 0.2 | 350.0 | 42.86 | 1.77 | -17.29 | -11.06 | 2.30 | -17.96 | -15.57 | 11.53 | 1.77 | -1.96 | 11.58 | -2.03 | -7.36 | 6.88 | -2.27 | -34.79 | 0.28 | 0.0 | -12.5 | 4.23 | 0.0 | 0.24 | 1.38 | 0.0 | 2.99 | 0.07 | 0.0 | 133.33 | 0.84 | 31.25 | -39.13 | 2.3 | 10.05 | -16.36 | 0.03 | 400.0 | 200.0 | 0.87 | 38.1 | -35.56 | 0.00 | -18.09 | 2.63 |
| 24Q2 (19) | 8.33 | 7.76 | 25.45 | 2.9 | -35.56 | -35.56 | 3.61 | 4.64 | 0 | 0 | 0 | 0 | 19.4 | 5.61 | 5.55 | -0.08 | -300.0 | -500.0 | 2.14 | 20.22 | 18.89 | 2.80 | 18.62 | 11.57 | 11.33 | -0.26 | -2.41 | 11.82 | -1.99 | -2.07 | 7.04 | -2.22 | -35.06 | 0.28 | 0.0 | -15.15 | 4.23 | 0.0 | 0.95 | 1.38 | 2.99 | 2.99 | 0.07 | 133.33 | 133.33 | 0.64 | -56.76 | -48.39 | 2.09 | -26.67 | -19.62 | -0.01 | 66.67 | 90.0 | 0.63 | -56.55 | -44.74 | 0.00 | 26.33 | 21.91 |
| 24Q1 (18) | 7.73 | -17.94 | 46.68 | 4.5 | 9.76 | -2.17 | 3.45 | 1226.92 | 0 | 0 | 0 | 0 | 18.37 | -8.52 | 4.79 | -0.02 | -115.38 | -111.11 | 1.78 | -9.18 | 0.56 | 2.36 | -10.2 | -1.54 | 11.36 | -6.43 | 1.34 | 12.06 | -2.74 | -3.75 | 7.2 | -30.77 | -37.01 | 0.28 | 3.7 | -17.65 | 4.23 | 0.24 | 13.1 | 1.34 | 0.0 | 14.53 | 0.03 | 0.0 | -50.0 | 1.48 | -1.33 | -46.76 | 2.85 | -0.7 | -28.93 | -0.03 | 57.14 | -50.0 | 1.45 | 1.4 | -47.46 | 0.00 | -0.27 | 25.09 |
| 23Q4 (17) | 9.42 | -6.45 | -6.18 | 4.1 | -22.64 | 17.14 | 0.26 | 136.36 | -82.55 | 0 | 0 | 0 | 20.08 | 8.66 | 7.67 | 0.13 | -7.14 | -27.78 | 1.96 | -1.51 | 3.7 | 2.63 | -3.4 | 0.6 | 12.14 | 3.23 | 9.47 | 12.4 | -0.8 | 3.16 | 10.4 | -1.42 | -2.07 | 0.27 | -15.62 | -25.0 | 4.22 | 0.0 | 16.25 | 1.34 | 0.0 | 14.53 | 0.03 | 0.0 | -50.0 | 1.5 | 8.7 | -42.31 | 2.87 | 4.36 | -24.87 | -0.07 | -133.33 | -133.33 | 1.43 | 5.93 | -44.36 | 0.00 | -0.55 | 17.85 |
| 23Q3 (16) | 10.07 | 51.66 | 113.35 | 5.3 | 17.78 | 43.24 | 0.11 | 0 | -94.71 | 0 | 0 | 0 | 18.48 | 0.54 | 8.26 | 0.14 | 600.0 | -65.0 | 1.99 | 10.56 | 24.38 | 2.72 | 8.42 | 21.16 | 11.76 | 1.29 | 9.91 | 12.5 | 3.56 | 37.51 | 10.55 | -2.68 | -0.66 | 0.32 | -3.03 | -20.0 | 4.22 | 0.72 | 19.21 | 1.34 | 0.0 | 14.53 | 0.03 | 0.0 | -50.0 | 1.38 | 11.29 | -42.74 | 2.75 | 5.77 | -24.45 | -0.03 | 70.0 | 0 | 1.35 | 18.42 | -43.98 | 0.00 | -2.7 | -43.91 |
| 23Q2 (15) | 6.64 | 26.0 | 14.68 | 4.5 | -2.17 | 60.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 18.38 | 4.85 | -10.25 | 0.02 | -88.89 | -97.59 | 1.8 | 1.69 | 16.88 | 2.51 | 4.68 | 14.35 | 11.61 | 3.57 | 6.51 | 12.07 | -3.67 | 28.68 | 10.84 | -5.16 | 2.07 | 0.33 | -2.94 | -19.51 | 4.19 | 12.03 | 19.03 | 1.34 | 14.53 | 14.53 | 0.03 | -50.0 | -50.0 | 1.24 | -55.4 | -38.31 | 2.6 | -35.16 | -19.75 | -0.1 | -400.0 | -900.0 | 1.14 | -58.7 | -43.0 | 0.00 | 29.63 | -44.71 |
| 23Q1 (14) | 5.27 | -47.51 | 15.32 | 4.6 | 31.43 | -7.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 17.53 | -6.01 | 9.29 | 0.18 | 0.0 | -40.0 | 1.77 | -6.35 | 14.94 | 2.40 | -8.24 | 3.62 | 11.21 | 1.08 | 8.0 | 12.53 | 4.24 | 28.38 | 11.43 | 7.63 | 7.63 | 0.34 | -5.56 | -20.93 | 3.74 | 3.03 | 6.25 | 1.17 | 0.0 | 6.36 | 0.06 | 0.0 | -75.0 | 2.78 | 6.92 | 69.51 | 4.01 | 4.97 | 34.56 | -0.02 | 33.33 | -200.0 | 2.76 | 7.39 | 66.27 | 0.00 | -6.04 | -33.12 |
| 22Q4 (13) | 10.04 | 112.71 | 32.28 | 3.5 | -5.41 | 19.05 | 1.49 | -28.37 | 684.21 | 0 | 0 | 0 | 18.65 | 9.26 | 6.21 | 0.18 | -55.0 | -21.74 | 1.89 | 18.12 | 9.88 | 2.62 | 16.34 | -0.52 | 11.09 | 3.64 | 3.74 | 12.02 | 32.23 | 20.08 | 10.62 | 0.0 | -22.76 | 0.36 | -10.0 | -18.18 | 3.63 | 2.54 | 3.12 | 1.17 | 0.0 | 6.36 | 0.06 | 0.0 | -75.0 | 2.6 | 7.88 | 94.03 | 3.82 | 4.95 | 42.54 | -0.03 | 0 | 50.0 | 2.57 | 6.64 | 100.78 | 0.00 | -52.67 | -13.95 |
| 22Q3 (12) | 4.72 | -18.48 | 30.39 | 3.7 | 32.14 | -1.07 | 2.08 | -4.59 | -36.78 | 0 | 0 | 0 | 17.07 | -16.65 | 6.69 | 0.4 | -51.81 | 500.0 | 1.6 | 3.9 | 2.56 | 2.25 | 2.33 | -7.74 | 10.7 | -1.83 | -1.2 | 9.09 | -3.09 | 2.94 | 10.62 | 0.0 | -1.3 | 0.4 | -2.44 | -18.37 | 3.54 | 0.57 | 0.57 | 1.17 | 0.0 | 6.36 | 0.06 | 0.0 | -75.0 | 2.41 | 19.9 | 117.12 | 3.64 | 12.35 | 48.57 | 0 | 100.0 | 100.0 | 2.41 | 20.5 | 125.23 | 0.01 | -4.09 | 78.86 |
| 22Q2 (11) | 5.79 | 26.7 | 16.03 | 2.8 | -43.66 | -53.18 | 2.18 | -3.54 | -70.3 | 0 | 0 | 0 | 20.48 | 27.68 | 21.4 | 0.83 | 176.67 | 186.21 | 1.54 | 0.0 | 4.05 | 2.20 | -5.15 | -6.47 | 10.9 | 5.01 | -4.97 | 9.38 | -3.89 | 111.74 | 10.62 | 0.0 | 262.46 | 0.41 | -4.65 | -18.0 | 3.52 | 0.0 | 3.23 | 1.17 | 6.36 | 6.36 | 0.06 | -75.0 | -75.0 | 2.01 | 22.56 | 66.12 | 3.24 | 8.72 | 27.06 | -0.01 | -150.0 | 96.43 | 2.0 | 20.48 | 115.05 | 0.01 | 56.78 | 71.52 |
| 22Q1 (10) | 4.57 | -39.79 | 9.33 | 4.97 | 69.05 | -20.86 | 2.26 | 1089.47 | -67.53 | 0 | 0 | 0 | 16.04 | -8.66 | 7.15 | 0.3 | 30.43 | 11.11 | 1.54 | -10.47 | -4.35 | 2.32 | -11.91 | -13.79 | 10.38 | -2.9 | -6.49 | 9.76 | -2.5 | 218.95 | 10.62 | -22.76 | 213.27 | 0.43 | -2.27 | -17.31 | 3.52 | 0.0 | 11.39 | 1.1 | 0.0 | 10.0 | 0.24 | 0.0 | -27.27 | 1.64 | 22.39 | -10.87 | 2.98 | 11.19 | -5.99 | 0.02 | 133.33 | 107.69 | 1.66 | 29.69 | 5.06 | 0.00 | 20.89 | -74.5 |
| 21Q4 (9) | 7.59 | 109.67 | 119.36 | 2.94 | -21.39 | -30.66 | 0.19 | -94.22 | -95.2 | 0 | 0 | 0 | 17.56 | 9.75 | 8.66 | 0.23 | 330.0 | -30.3 | 1.72 | 10.26 | 17.01 | 2.63 | 7.9 | 6.04 | 10.69 | -1.29 | -4.04 | 10.01 | 13.36 | 226.06 | 13.75 | 27.79 | 112.52 | 0.44 | -10.2 | -10.2 | 3.52 | 0.0 | 11.39 | 1.1 | 0.0 | 10.0 | 0.24 | 0.0 | -27.27 | 1.34 | 20.72 | -15.19 | 2.68 | 9.39 | -7.59 | -0.06 | -50.0 | 75.0 | 1.28 | 19.63 | -4.48 | 0.00 | -1.61 | -83.11 |
| 21Q3 (8) | 3.62 | -27.45 | 32.12 | 3.74 | -37.46 | -8.78 | 3.29 | -55.18 | -16.92 | 0 | 0 | 0 | 16.0 | -5.16 | 6.74 | -0.1 | -134.48 | -225.0 | 1.56 | 5.41 | 5.41 | 2.44 | 3.74 | -5.02 | 10.83 | -5.58 | -1.1 | 8.83 | 99.32 | 186.69 | 10.76 | 267.24 | 64.02 | 0.49 | -2.0 | -3.92 | 3.52 | 3.23 | 11.39 | 1.1 | 0.0 | 10.0 | 0.24 | 0.0 | -27.27 | 1.11 | -8.26 | -11.2 | 2.45 | -3.92 | -4.67 | -0.04 | 85.71 | 87.5 | 1.07 | 15.05 | 15.05 | 0.00 | -8.02 | -84.83 |
| 21Q2 (7) | 4.99 | 19.38 | -0.8 | 5.98 | -4.78 | 44.1 | 7.34 | 5.46 | 0 | 0 | 0 | 0 | 16.87 | 12.69 | 22.34 | 0.29 | 7.41 | 70.59 | 1.48 | -8.07 | 12.98 | 2.35 | -12.57 | 0 | 11.47 | 3.33 | 9.13 | 4.43 | 44.77 | 0 | 2.93 | -13.57 | -72.36 | 0.5 | -3.85 | 21.95 | 3.41 | 7.91 | 7.91 | 1.1 | 10.0 | 10.0 | 0.24 | -27.27 | -27.27 | 1.21 | -34.24 | 3.42 | 2.55 | -19.56 | 2.41 | -0.28 | -7.69 | 17.65 | 0.93 | -41.14 | 12.05 | 0.00 | -76.69 | -84.89 |
| 21Q1 (6) | 4.18 | 20.81 | 5.03 | 6.28 | 48.11 | 866.15 | 6.96 | 75.76 | 0 | 0 | 0 | 0 | 14.97 | -7.36 | 4.47 | 0.27 | -18.18 | -48.08 | 1.61 | 9.52 | 16.67 | 2.69 | 8.35 | 0 | 11.1 | -0.36 | 9.47 | 3.06 | -0.33 | 0 | 3.39 | -47.6 | -68.26 | 0.52 | 6.12 | 20.93 | 3.16 | 0.0 | 0.0 | 1.0 | 0.0 | 17.65 | 0.33 | 0.0 | 65.0 | 1.84 | 16.46 | -23.65 | 3.17 | 9.31 | -8.38 | -0.26 | -8.33 | 13.33 | 1.58 | 17.91 | -25.12 | 0.02 | -19.94 | -11.91 |
| 20Q4 (5) | 3.46 | 26.28 | -6.74 | 4.24 | 3.41 | 253.33 | 3.96 | 0.0 | 109.52 | 0 | 0 | 0 | 16.16 | 7.81 | 10.99 | 0.33 | 312.5 | -15.38 | 1.47 | -0.68 | 12.21 | 2.48 | -3.36 | 0 | 11.14 | 1.74 | 17.88 | 3.07 | -0.32 | 0 | 6.47 | -1.37 | -22.7 | 0.49 | -3.92 | 48.48 | 3.16 | 0.0 | 4.29 | 1.0 | 0.0 | 17.65 | 0.33 | 0.0 | 65.0 | 1.58 | 26.4 | -19.39 | 2.9 | 12.84 | -3.65 | -0.24 | 25.0 | 27.27 | 1.34 | 44.09 | -17.79 | 0.02 | -11.6 | 147.85 |
| 20Q3 (4) | 2.74 | -45.53 | 0.0 | 4.1 | -1.2 | 0.0 | 3.96 | 0 | 0.0 | 0 | 0 | 0.0 | 14.99 | 8.7 | 0.0 | 0.08 | -52.94 | 0.0 | 1.48 | 12.98 | 0.0 | 2.57 | 0 | 0.0 | 10.95 | 4.19 | 0.0 | 3.08 | 0 | 0.0 | 6.56 | -38.11 | 0.0 | 0.51 | 24.39 | 0.0 | 3.16 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 1.25 | 6.84 | 0.0 | 2.57 | 3.21 | 0.0 | -0.32 | 5.88 | 0.0 | 0.93 | 12.05 | 0.0 | 0.02 | -8.39 | 0.0 |
