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) | 6.14 | -55.18 | 4.41 | 0 | 5.96 | -40.4 | 0 | 0 | 29.76 | 7.13 | 0 | 0 | 1.5 | -23.08 | 5.04 | -28.19 | 3.86 | 15.57 | 1.91 | -6.83 | 9.81 | 0.2 | 9.6 | -12.41 | 6.11 | 0.49 | 2.69 | 0.75 | 1.15 | 0.0 | 5.23 | -12.69 | 9.06 | -7.65 | -1.31 | 0 | 3.92 | -20.65 | 0.00 | 0 |
| 2022 (9) | 13.7 | -37.59 | 0 | 0 | 10.0 | 30.38 | 0 | 0 | 27.78 | -1.45 | 0.14 | -95.21 | 1.95 | 3.72 | 7.02 | 5.25 | 3.34 | 3.73 | 2.05 | -0.49 | 9.79 | -41.52 | 10.96 | -10.02 | 6.08 | 0.0 | 2.67 | 12.18 | 1.15 | 0.0 | 5.99 | -26.32 | 9.81 | -15.87 | -1.05 | 0 | 4.94 | -23.17 | 0.00 | 0 |
| 2021 (8) | 21.95 | 70.16 | 0 | 0 | 7.67 | 1.86 | 0 | 0 | 28.19 | 3.22 | 2.92 | 13.18 | 1.88 | 13.94 | 6.67 | 10.38 | 3.22 | -5.29 | 2.06 | 10.16 | 16.74 | 390.91 | 12.18 | -4.47 | 6.08 | -0.16 | 2.38 | 12.26 | 1.15 | 0.0 | 8.13 | 22.44 | 11.66 | 17.54 | -1.7 | 0 | 6.43 | 33.68 | 0.00 | 0 |
| 2020 (7) | 12.9 | 53.94 | 0.73 | -3.95 | 7.53 | 0 | 0 | 0 | 27.31 | -16.02 | 2.58 | -45.11 | 1.65 | -4.62 | 6.04 | 13.57 | 3.4 | 6.25 | 1.87 | 53.28 | 3.41 | -53.22 | 12.75 | -2.15 | 6.09 | 0.0 | 2.12 | 28.48 | 1.15 | 134.69 | 6.64 | -13.77 | 9.92 | 0.81 | -1.83 | 0 | 4.81 | -11.42 | 0.00 | 0 |
| 2019 (6) | 8.38 | -38.74 | 0.76 | -2.56 | 0 | 0 | 0 | 0 | 32.52 | 4.63 | 4.7 | -10.98 | 1.73 | -1.14 | 5.32 | -5.52 | 3.2 | 20.3 | 1.22 | 4.27 | 7.29 | -34.85 | 13.03 | -6.06 | 6.09 | -0.16 | 1.65 | 46.02 | 0.49 | 157.89 | 7.7 | 17.74 | 9.84 | 25.19 | -2.27 | 0 | 5.43 | 18.04 | 0.00 | 0 |
| 2018 (5) | 13.68 | 47.1 | 0.78 | 0 | 0 | 0 | 0 | 0 | 31.08 | 34.31 | 5.28 | 190.11 | 1.75 | -1.69 | 5.63 | -26.8 | 2.66 | -8.28 | 1.17 | 0.0 | 11.19 | 179.75 | 13.87 | 5.96 | 6.1 | -0.33 | 1.13 | 20.21 | 0.19 | 72.73 | 6.54 | 113.73 | 7.86 | 90.78 | -1.94 | 0 | 4.6 | 360.0 | 0.00 | 0 |
| 2017 (4) | 9.3 | 34.98 | 0 | 0 | 0 | 0 | 0 | 0 | 23.14 | 26.1 | 1.82 | -33.09 | 1.78 | -32.32 | 7.69 | -46.33 | 2.9 | 7.41 | 1.17 | 0.0 | 4.0 | 263.64 | 13.09 | 119.63 | 6.12 | 0.0 | 0.94 | 40.3 | 0.11 | 1000.0 | 3.06 | -18.83 | 4.12 | -7.62 | -2.06 | 0 | 1.0 | -33.33 | 0.00 | 0 |
| 2016 (3) | 6.89 | -51.13 | 0 | 0 | 0 | 0 | 0 | 0 | 18.35 | 5.64 | 2.72 | -20.47 | 2.63 | 61.35 | 14.33 | 52.73 | 2.7 | 26.17 | 1.17 | 0.0 | 1.1 | 0 | 5.96 | 4484.62 | 6.12 | 4.62 | 0.67 | 103.03 | 0.01 | 0.0 | 3.77 | -10.02 | 4.46 | -1.76 | -2.27 | 0 | 1.5 | -68.42 | 0.00 | 0 |
| 2015 (2) | 14.1 | 50.32 | 0 | 0 | 0 | 0 | 0 | 0 | 17.37 | 10.99 | 3.42 | 31.54 | 1.63 | 1.88 | 9.38 | -8.21 | 2.14 | -12.3 | 1.17 | 0.0 | 0 | 0 | 0.13 | -13.33 | 5.85 | 13.37 | 0.33 | 371.43 | 0.01 | 0.0 | 4.19 | 61.15 | 4.54 | 68.77 | 0.56 | -22.22 | 4.75 | 43.07 | 0.00 | 0 |
| 2014 (1) | 9.38 | 45.88 | 0 | 0 | 0 | 0 | 0 | 0 | 15.65 | 1.43 | 2.6 | 271.43 | 1.6 | -4.76 | 10.22 | -6.1 | 2.44 | 27.08 | 1.17 | 0.0 | 0 | 0 | 0.15 | -6.25 | 5.16 | 161.93 | 0.07 | 0 | 0.01 | 0.0 | 2.6 | 271.43 | 2.69 | 278.87 | 0.72 | 44.0 | 3.32 | 176.67 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 6.14 | -18.89 | -55.18 | 4.41 | 451.25 | 0 | 5.96 | -37.66 | -40.4 | 0 | 0 | 0 | 7.01 | 3.39 | -15.75 | -0.11 | 73.81 | 31.25 | 1.5 | -6.25 | -23.08 | 5.04 | -2.12 | -28.19 | 3.86 | -3.5 | 15.57 | 1.91 | -1.55 | -6.83 | 9.81 | -0.41 | 0.2 | 9.6 | -3.81 | -12.41 | 6.11 | -0.65 | 0.49 | 2.69 | 0.0 | 0.75 | 1.15 | 0.0 | 0.0 | 5.23 | -4.39 | -12.69 | 9.06 | -2.69 | -7.65 | -1.31 | -20.18 | -24.76 | 3.92 | -10.5 | -20.65 | 0.00 | 0 | 0 |
| 23Q3 (19) | 7.57 | -23.07 | -43.0 | 0.8 | 0 | 0 | 9.56 | 0.31 | 6728.57 | 0 | 0 | 0 | 6.78 | -16.81 | 1.8 | -0.42 | -189.36 | -200.0 | 1.6 | -6.98 | -21.57 | 5.15 | -7.34 | -31.03 | 4.0 | 9.29 | 8.4 | 1.94 | -2.02 | -6.28 | 9.85 | -0.51 | -48.72 | 9.98 | 0.0 | -13.59 | 6.15 | 0.33 | 1.15 | 2.69 | 0.0 | 0.75 | 1.15 | 0.0 | 0.0 | 5.47 | -7.13 | -8.99 | 9.31 | -4.32 | -5.29 | -1.09 | 25.85 | -19.78 | 4.38 | -0.9 | -14.12 | 0.00 | 0 | 0 |
| 23Q2 (18) | 9.84 | -30.21 | -31.71 | 0 | 0 | 0 | 9.53 | -3.54 | 6253.33 | 0 | 0 | 0 | 8.15 | 4.22 | 26.95 | 0.47 | 840.0 | 34.29 | 1.72 | -3.37 | -14.43 | 5.56 | -8.77 | -25.38 | 3.66 | 3.1 | -0.27 | 1.98 | -1.49 | -5.71 | 9.9 | 0.2 | -46.37 | 9.98 | -5.67 | -15.35 | 6.13 | 0.66 | 0.82 | 2.69 | 0.75 | 0.75 | 1.15 | 0.0 | 0.0 | 5.89 | 8.47 | -4.23 | 9.73 | 5.08 | -2.41 | -1.47 | -54.74 | -36.11 | 4.42 | -1.34 | -12.82 | 0.00 | 0 | 0 |
| 23Q1 (17) | 14.1 | 2.92 | -14.29 | 0 | 0 | 0 | 9.88 | -1.2 | 6075.0 | 0 | 0 | 0 | 7.82 | -6.01 | 22.57 | 0.05 | 131.25 | -44.44 | 1.78 | -8.72 | -8.25 | 6.09 | -13.22 | -14.31 | 3.55 | 6.29 | 1.14 | 2.01 | -1.95 | -6.07 | 9.88 | 0.92 | -43.28 | 10.58 | -3.47 | -13.56 | 6.09 | 0.16 | 0.16 | 2.67 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 5.43 | -9.35 | -6.38 | 9.26 | -5.61 | -3.74 | -0.95 | 9.52 | -9.2 | 4.48 | -9.31 | -9.13 | 0.00 | 0 | 0 |
| 22Q4 (16) | 13.7 | 3.16 | -37.59 | 0 | 0 | 0 | 10.0 | 7042.86 | 30.38 | 0 | 0 | 0 | 8.32 | 24.92 | 5.85 | -0.16 | -14.29 | -117.2 | 1.95 | -4.41 | 3.72 | 7.02 | -5.99 | 5.25 | 3.34 | -9.49 | 3.73 | 2.05 | -0.97 | -0.49 | 9.79 | -49.04 | -41.52 | 10.96 | -5.11 | -10.02 | 6.08 | 0.0 | 0.0 | 2.67 | 0.0 | 12.18 | 1.15 | 0.0 | 0.0 | 5.99 | -0.33 | -26.32 | 9.81 | -0.2 | -15.87 | -1.05 | -15.38 | 38.24 | 4.94 | -3.14 | -23.17 | 0.00 | 0 | 0 |
| 22Q3 (15) | 13.28 | -7.84 | -0.67 | 0 | 0 | -100.0 | 0.14 | -6.67 | -98.17 | 0 | 0 | 0 | 6.66 | 3.74 | 5.21 | -0.14 | -140.0 | -138.89 | 2.04 | 1.49 | 16.57 | 7.47 | 0.27 | 22.29 | 3.69 | 0.54 | 10.15 | 2.07 | -1.43 | -0.96 | 19.21 | 4.06 | 210.34 | 11.55 | -2.04 | -6.48 | 6.08 | 0.0 | -0.16 | 2.67 | 0.0 | 12.18 | 1.15 | 0.0 | 0.0 | 6.01 | -2.28 | -16.06 | 9.83 | -1.4 | -8.04 | -0.91 | 15.74 | 53.33 | 5.1 | 0.59 | -2.11 | 0.00 | 0 | 0 |
| 22Q2 (14) | 14.41 | -12.4 | 13.64 | 0 | 0 | -100.0 | 0.15 | -6.25 | -98.04 | 0 | 0 | 0 | 6.42 | 0.63 | -4.46 | 0.35 | 288.89 | -61.96 | 2.01 | 3.61 | 18.93 | 7.45 | 4.76 | 30.26 | 3.67 | 4.56 | 7.0 | 2.1 | -1.87 | -0.94 | 18.46 | 5.97 | 248.3 | 11.79 | -3.68 | -5.76 | 6.08 | 0.0 | -0.16 | 2.67 | 0.0 | 12.18 | 1.15 | 0.0 | 0.0 | 6.15 | 6.03 | -9.56 | 9.97 | 3.64 | -3.48 | -1.08 | -24.14 | 45.73 | 5.07 | 2.84 | 5.41 | 0.00 | 0 | 0 |
| 22Q1 (13) | 16.45 | -25.06 | 17.5 | 0 | 0 | -100.0 | 0.16 | -97.91 | -97.89 | 0 | 0 | 0 | 6.38 | -18.83 | -12.36 | 0.09 | -90.32 | -87.32 | 1.94 | 3.19 | 0.52 | 7.11 | 6.59 | 7.33 | 3.51 | 9.01 | 3.54 | 2.14 | 3.88 | 9.18 | 17.42 | 4.06 | 308.92 | 12.24 | 0.49 | -3.55 | 6.08 | 0.0 | -0.16 | 2.67 | 12.18 | 25.94 | 1.15 | 0.0 | 0.0 | 5.8 | -28.66 | -21.2 | 9.62 | -17.5 | -9.5 | -0.87 | 48.82 | 54.45 | 4.93 | -23.33 | -9.54 | 0.00 | 0 | 0 |
| 21Q4 (12) | 21.95 | 64.17 | 70.16 | 0 | -100.0 | -100.0 | 7.67 | 0.13 | 1.86 | 0 | 0 | 0 | 7.86 | 24.17 | -5.64 | 0.93 | 158.33 | -31.11 | 1.88 | 7.43 | 13.94 | 6.67 | 9.22 | 10.38 | 3.22 | -3.88 | -5.29 | 2.06 | -1.44 | 10.16 | 16.74 | 170.44 | 390.91 | 12.18 | -1.38 | -4.47 | 6.08 | -0.16 | -0.16 | 2.38 | 0.0 | 12.26 | 1.15 | 0.0 | 0.0 | 8.13 | 13.55 | 22.44 | 11.66 | 9.07 | 17.54 | -1.7 | 12.82 | 7.1 | 6.43 | 23.42 | 33.68 | 0.00 | 0 | 0 |
| 21Q3 (11) | 13.37 | 5.44 | 20.02 | 2.85 | 301.41 | 285.14 | 7.66 | 0.13 | 3.37 | 0 | 0 | 0 | 6.33 | -5.8 | -12.45 | 0.36 | -60.87 | -58.14 | 1.75 | 3.55 | 25.9 | 6.11 | 6.8 | 23.31 | 3.35 | -2.33 | -2.05 | 2.09 | -1.42 | 50.36 | 6.19 | 16.79 | 153.69 | 12.35 | -1.28 | 0.32 | 6.09 | 0.0 | 0.0 | 2.38 | 0.0 | 12.26 | 1.15 | 0.0 | 0.0 | 7.16 | 5.29 | 33.58 | 10.69 | 3.48 | 23.87 | -1.95 | 2.01 | 13.72 | 5.21 | 8.32 | 68.06 | 0.00 | 0 | 0 |
| 21Q2 (10) | 12.68 | -9.43 | 70.89 | 0.71 | -2.74 | -6.58 | 7.65 | 0.66 | 4.08 | 0 | 0 | 0 | 6.72 | -7.69 | 6.67 | 0.92 | 29.58 | 73.58 | 1.69 | -12.44 | 29.01 | 5.72 | -13.68 | 25.08 | 3.43 | 1.18 | 0.0 | 2.12 | 8.16 | 69.6 | 5.3 | 24.41 | 2309.09 | 12.51 | -1.42 | 1.21 | 6.09 | 0.0 | 0.0 | 2.38 | 12.26 | 12.26 | 1.15 | 0.0 | 0.0 | 6.8 | -7.61 | 50.78 | 10.33 | -2.82 | 32.78 | -1.99 | -4.19 | 23.17 | 4.81 | -11.74 | 150.52 | 0.00 | 0 | 0 |
| 21Q1 (9) | 14.0 | 8.53 | 95.8 | 0.73 | 0.0 | -5.19 | 7.6 | 0.93 | 3.83 | 0 | 0 | 0 | 7.28 | -12.61 | 33.58 | 0.71 | -47.41 | 573.33 | 1.93 | 16.97 | 12.87 | 6.62 | 9.62 | 21.31 | 3.39 | -0.29 | 2.11 | 1.96 | 4.81 | 56.8 | 4.26 | 24.93 | 0 | 12.69 | -0.47 | 0.24 | 6.09 | 0.0 | 0.0 | 2.12 | 0.0 | 28.48 | 1.15 | 0.0 | 134.69 | 7.36 | 10.84 | -2.52 | 10.63 | 7.16 | 9.7 | -1.91 | -4.37 | 20.75 | 5.45 | 13.31 | 6.03 | 0.00 | 0 | 0 |
| 20Q4 (8) | 12.9 | 15.8 | 53.94 | 0.73 | -1.35 | -3.95 | 7.53 | 1.62 | 0 | 0 | 0 | 0 | 8.33 | 15.21 | -8.36 | 1.35 | 56.98 | -16.15 | 1.65 | 18.71 | -4.62 | 6.04 | 22.01 | 13.61 | 3.4 | -0.58 | 6.25 | 1.87 | 34.53 | 53.28 | 3.41 | 39.75 | -53.22 | 12.75 | 3.57 | -2.15 | 6.09 | 0.0 | 0.0 | 2.12 | 0.0 | 28.48 | 1.15 | 0.0 | 134.69 | 6.64 | 23.88 | -13.77 | 9.92 | 14.95 | 0.81 | -1.83 | 19.03 | 19.38 | 4.81 | 55.16 | -11.42 | 0.00 | 0 | 0 |
| 20Q3 (7) | 11.14 | 50.13 | 17.39 | 0.74 | -2.63 | -75.0 | 7.41 | 0.82 | 0 | 0 | 0 | 0 | 7.23 | 14.76 | -7.54 | 0.86 | 62.26 | -2.27 | 1.39 | 6.11 | -7.95 | 4.95 | 8.34 | 0 | 3.42 | -0.29 | 11.04 | 1.39 | 11.2 | 18.8 | 2.44 | 1009.09 | -66.44 | 12.31 | -0.4 | -7.3 | 6.09 | 0.0 | 0.0 | 2.12 | 0.0 | 28.48 | 1.15 | 0.0 | 134.69 | 5.36 | 18.85 | -11.7 | 8.63 | 10.93 | 5.12 | -2.26 | 12.74 | -4.63 | 3.1 | 61.46 | -20.72 | 0.00 | 0 | 0 |
| 20Q2 (6) | 7.42 | 3.78 | -21.81 | 0.76 | -1.3 | -3.8 | 7.35 | 0.41 | 0 | 0 | 0 | 0 | 6.3 | 15.6 | -29.69 | 0.53 | 453.33 | -65.36 | 1.31 | -23.39 | -10.88 | 4.57 | -16.28 | 0 | 3.43 | 3.31 | 27.51 | 1.25 | 0.0 | 6.84 | 0.22 | 0 | -96.96 | 12.36 | -2.37 | -9.18 | 6.09 | 0.0 | -0.16 | 2.12 | 28.48 | 28.48 | 1.15 | 134.69 | 134.69 | 4.51 | -40.26 | -13.1 | 7.78 | -19.71 | 6.14 | -2.59 | -7.47 | -56.97 | 1.92 | -62.65 | -45.76 | 0.00 | 0 | 0 |
| 20Q1 (5) | 7.15 | -14.68 | -48.34 | 0.77 | 1.32 | -2.53 | 7.32 | 0 | 0 | 0 | 0 | 0 | 5.45 | -40.04 | -18.17 | -0.15 | -109.32 | -121.74 | 1.71 | -1.16 | 16.33 | 5.46 | 2.66 | 0 | 3.32 | 3.75 | 22.06 | 1.25 | 2.46 | 6.84 | 0 | -100.0 | -100.0 | 12.66 | -2.84 | -9.31 | 6.09 | 0.0 | -0.16 | 1.65 | 0.0 | 46.02 | 0.49 | 0.0 | 157.89 | 7.55 | -1.95 | 4.57 | 9.69 | -1.52 | 13.47 | -2.41 | -6.17 | -59.6 | 5.14 | -5.34 | -9.98 | 0.00 | 0 | 0 |
| 19Q4 (4) | 8.38 | -11.7 | 0.0 | 0.76 | -74.32 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.09 | 16.24 | 0.0 | 1.61 | 82.95 | 0.0 | 1.73 | 14.57 | 0.0 | 5.32 | 0 | 0.0 | 3.2 | 3.9 | 0.0 | 1.22 | 4.27 | 0.0 | 7.29 | 0.28 | 0.0 | 13.03 | -1.88 | 0.0 | 6.09 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 7.7 | 26.85 | 0.0 | 9.84 | 19.85 | 0.0 | -2.27 | -5.09 | 0.0 | 5.43 | 38.87 | 0.0 | 0.00 | 0 | 0.0 |
