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) | 6.58 | 16.05 | 4.72 | -24.72 | 0.92 | -13.21 | 0 | 0 | 53.39 | 5.85 | 2.34 | 68.35 | 12.17 | 5.55 | 22.79 | -0.28 | 6.33 | -11.59 | 3.97 | 18.51 | 10.12 | -3.07 | 0.01 | -50.0 | 18.73 | 6.48 | 2.33 | 6.88 | 3.27 | -16.37 | 2.63 | 66.46 | 8.23 | 7.3 | -3.34 | 0 | -0.71 | 0 | 0.29 | -0.0 |
| 2022 (9) | 5.67 | -37.56 | 6.27 | 8.48 | 1.06 | 10.42 | 0 | 0 | 50.44 | 15.0 | 1.39 | -61.81 | 11.53 | 14.5 | 22.86 | -0.44 | 7.16 | 30.18 | 3.35 | 146.32 | 10.44 | 5.99 | 0.02 | -33.33 | 17.59 | 8.51 | 2.18 | 19.78 | 3.91 | 56.4 | 1.58 | -59.49 | 7.67 | -6.69 | -3.27 | 0 | -1.69 | 0 | 0.29 | 3.33 |
| 2021 (8) | 9.08 | 73.28 | 5.78 | -28.99 | 0.96 | -47.54 | 0 | 0 | 43.86 | 12.55 | 3.64 | 139.47 | 10.07 | 13.02 | 22.96 | 0.42 | 5.5 | -6.46 | 1.36 | -1.45 | 9.85 | 25.8 | 0.03 | -25.0 | 16.21 | 0.0 | 1.82 | 9.64 | 2.5 | 17.37 | 3.9 | 115.47 | 8.22 | 46.52 | -3.91 | 0 | -0.01 | 0 | 0.28 | 4.01 |
| 2020 (7) | 5.24 | 34.7 | 8.14 | 13.85 | 1.83 | -19.03 | 0 | 0 | 38.97 | -5.16 | 1.52 | 126.87 | 8.91 | -6.01 | 22.86 | -0.9 | 5.88 | -7.55 | 1.38 | 1.47 | 7.83 | 4.26 | 0.04 | 0.0 | 16.21 | -6.25 | 1.66 | 3.75 | 2.13 | -11.62 | 1.81 | 162.32 | 5.61 | 19.36 | -2.5 | 0 | -0.69 | 0 | 0.27 | 6.78 |
| 2019 (6) | 3.89 | 4.85 | 7.15 | 6.56 | 2.26 | 1.8 | 0 | 0 | 41.09 | 8.93 | 0.67 | -45.97 | 9.48 | 12.99 | 23.07 | 3.72 | 6.36 | -0.78 | 1.36 | -1.45 | 7.51 | -8.08 | 0.04 | -20.0 | 17.29 | 3.97 | 1.6 | 8.84 | 2.41 | 0.0 | 0.69 | -47.73 | 4.7 | -9.79 | -2.0 | 0 | -1.31 | 0 | 0.25 | 9.18 |
| 2018 (5) | 3.71 | -21.4 | 6.71 | 75.2 | 2.22 | 70.77 | 0 | 0 | 37.72 | 12.26 | 1.24 | -38.0 | 8.39 | 28.88 | 22.24 | 14.8 | 6.41 | 7.01 | 1.38 | 0.73 | 8.17 | 6.38 | 0.05 | -16.67 | 16.63 | -2.29 | 1.47 | 15.75 | 2.41 | 7.11 | 1.32 | -38.03 | 5.21 | -7.79 | -2.28 | 0 | -0.96 | 0 | 0.23 | -4.5 |
| 2017 (4) | 4.72 | 26.54 | 3.83 | -46.73 | 1.3 | 56.63 | 0 | 0 | 33.6 | -4.27 | 2.0 | 18.34 | 6.51 | -12.26 | 19.38 | -8.35 | 5.99 | 27.45 | 1.37 | 0.0 | 7.68 | 6.82 | 0.06 | 0.0 | 17.02 | -1.96 | 1.27 | 15.45 | 2.25 | 161.63 | 2.13 | 25.29 | 5.65 | 54.37 | -2.41 | 0 | -0.28 | 0 | 0.24 | 1.24 |
| 2016 (3) | 3.73 | -30.02 | 7.19 | 24.83 | 0.83 | -78.16 | 0 | 0 | 35.1 | 5.63 | 1.69 | 1777.78 | 7.42 | 1.92 | 21.14 | -3.51 | 4.7 | 1.51 | 1.37 | -7.43 | 7.19 | 28.39 | 0.06 | -14.29 | 17.36 | 0.0 | 1.1 | 0.0 | 0.86 | 16.22 | 1.7 | 1207.69 | 3.66 | 86.73 | -2.25 | 0 | -0.55 | 0 | 0.24 | -4.27 |
| 2015 (2) | 5.33 | 2.7 | 5.76 | -18.41 | 3.8 | 101.06 | 0 | 0 | 33.23 | -2.75 | 0.09 | -85.0 | 7.28 | 4.15 | 21.91 | 7.09 | 4.63 | -8.68 | 1.48 | -16.85 | 5.6 | 10.24 | 0.07 | 40.0 | 17.36 | 2.42 | 1.1 | 6.8 | 0.74 | 0.0 | 0.13 | -83.95 | 1.96 | -24.32 | -1.55 | 0 | -1.42 | 0 | 0.25 | 9.92 |
| 2014 (1) | 5.19 | 0.19 | 7.06 | 29.78 | 1.89 | -50.52 | 0 | 0 | 34.17 | -8.07 | 0.6 | -72.73 | 6.99 | 0.43 | 20.46 | 9.25 | 5.07 | 11.67 | 1.78 | -12.75 | 5.08 | 56.79 | 0.05 | 0.0 | 16.95 | 9.64 | 1.03 | 27.16 | 0.74 | 68.18 | 0.81 | -65.09 | 2.59 | -27.45 | -0.11 | 0 | 0.7 | -65.17 | 0.23 | 7.29 |
| 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) | 6.26 | 2.12 | 6.64 | 5.03 | -7.2 | -24.59 | 1.03 | 39.19 | 1.98 | 0 | 0 | 0 | 13.79 | -7.94 | 5.83 | 0.31 | -56.94 | -36.73 | 13.15 | -9.25 | 9.04 | 23.24 | -10.47 | 1.6 | 9.08 | 23.71 | 34.72 | 4.1 | 2.76 | 16.15 | 11.11 | -5.61 | 14.54 | 0.02 | 0.0 | 100.0 | 19.85 | 0.0 | 5.98 | 2.56 | 0.0 | 9.87 | 3.34 | 0.0 | 2.14 | 1.99 | 18.45 | -4.78 | 7.89 | 4.09 | 2.6 | -1.24 | 61.01 | 61.61 | 0.75 | 150.0 | 165.79 | 0.28 | -0.44 | -0.49 |
| 24Q2 (19) | 6.13 | 12.07 | 6.79 | 5.42 | 0.93 | -13.83 | 0.74 | -19.57 | -42.19 | 0 | 0 | 0 | 14.98 | 5.64 | 7.77 | 0.72 | 44.0 | 10.77 | 14.49 | 8.62 | 18.77 | 25.96 | 6.52 | 12.0 | 7.34 | 2.09 | 12.4 | 3.99 | -0.25 | 16.67 | 11.77 | 19.01 | 11.88 | 0.02 | 100.0 | 0.0 | 19.85 | 5.98 | 5.98 | 2.56 | 9.87 | 9.87 | 3.34 | 2.14 | 2.14 | 1.68 | -29.41 | 5.0 | 7.58 | -5.13 | 5.28 | -3.18 | 0.62 | 9.66 | -1.5 | -82.93 | 21.88 | 0.29 | -1.78 | -0.51 |
| 24Q1 (18) | 5.47 | -16.87 | 12.55 | 5.37 | 13.77 | -1.29 | 0.92 | 0.0 | -21.37 | 0 | 0 | 0 | 14.18 | 4.04 | 10.44 | 0.5 | -10.71 | -20.63 | 13.34 | 9.61 | 12.67 | 24.37 | 6.93 | 6.14 | 7.19 | 13.59 | -2.04 | 4.0 | 0.76 | 18.69 | 9.89 | -2.27 | -6.34 | 0.01 | 0.0 | -50.0 | 18.73 | 0.0 | 6.48 | 2.33 | 0.0 | 6.88 | 3.27 | 0.0 | -16.37 | 2.38 | -9.51 | 48.75 | 7.99 | -2.92 | 3.9 | -3.2 | 4.19 | -0.31 | -0.82 | -15.49 | 48.43 | 0.29 | 1.35 | 0.49 |
| 23Q4 (17) | 6.58 | 12.1 | 16.05 | 4.72 | -29.24 | -24.72 | 0.92 | -8.91 | -13.21 | 0 | 0 | 0 | 13.63 | 4.6 | 5.25 | 0.56 | 14.29 | 700.0 | 12.17 | 0.91 | 5.55 | 22.79 | -0.37 | -0.3 | 6.33 | -6.08 | -11.59 | 3.97 | 12.46 | 18.51 | 10.12 | 4.33 | -3.07 | 0.01 | 0.0 | -50.0 | 18.73 | 0.0 | 6.48 | 2.33 | 0.0 | 6.88 | 3.27 | 0.0 | -16.37 | 2.63 | 25.84 | 66.46 | 8.23 | 7.02 | 7.3 | -3.34 | -3.41 | -2.14 | -0.71 | 37.72 | 57.99 | 0.29 | 0.4 | -0.0 |
| 23Q3 (16) | 5.87 | 2.26 | 34.63 | 6.67 | 6.04 | -13.6 | 1.01 | -21.09 | -32.21 | 0 | 0 | 0 | 13.03 | -6.26 | 0.62 | 0.49 | -24.62 | 25.64 | 12.06 | -1.15 | 2.9 | 22.88 | -1.3 | -4.48 | 6.74 | 3.22 | -2.74 | 3.53 | 3.22 | 7.29 | 9.7 | -7.79 | 17.43 | 0.01 | -50.0 | -50.0 | 18.73 | 0.0 | 6.48 | 2.33 | 0.0 | 6.88 | 3.27 | 0.0 | -16.37 | 2.09 | 30.63 | 48.23 | 7.69 | 6.81 | 2.4 | -3.23 | 8.24 | 14.55 | -1.14 | 40.62 | 51.9 | 0.29 | -0.45 | 1.04 |
| 23Q2 (15) | 5.74 | 18.11 | -12.77 | 6.29 | 15.62 | -20.38 | 1.28 | 9.4 | 25.49 | 0 | 0 | 0 | 13.9 | 8.26 | 8.34 | 0.65 | 3.17 | 124.14 | 12.2 | 3.04 | 9.71 | 23.18 | 0.95 | -1.02 | 6.53 | -11.04 | 8.65 | 3.42 | 1.48 | 2.7 | 10.52 | -0.38 | 5.31 | 0.02 | 0.0 | -33.33 | 18.73 | 6.48 | 6.48 | 2.33 | 6.88 | 6.88 | 3.27 | -16.37 | -16.37 | 1.6 | 0.0 | 55.34 | 7.2 | -6.37 | 1.12 | -3.52 | -10.34 | 9.04 | -1.92 | -20.75 | 32.39 | 0.29 | -0.79 | 1.38 |
| 23Q1 (14) | 4.86 | -14.29 | -29.15 | 5.44 | -13.24 | -18.93 | 1.17 | 10.38 | 15.84 | 0 | 0 | 0 | 12.84 | -0.85 | 9.65 | 0.63 | 800.0 | -1.56 | 11.84 | 2.69 | 16.31 | 22.96 | 0.44 | 0.97 | 7.34 | 2.51 | 32.25 | 3.37 | 0.6 | 0.6 | 10.56 | 1.15 | 10.23 | 0.02 | 0.0 | -33.33 | 17.59 | 0.0 | 8.51 | 2.18 | 0.0 | 19.78 | 3.91 | 0.0 | 56.4 | 1.6 | 1.27 | -58.97 | 7.69 | 0.26 | -6.33 | -3.19 | 2.45 | 11.14 | -1.59 | 5.92 | -612.9 | 0.29 | 0.86 | 1.98 |
| 22Q4 (13) | 5.67 | 30.05 | -37.56 | 6.27 | -18.78 | 8.48 | 1.06 | -28.86 | 10.42 | 0 | 0 | 0 | 12.95 | 0.0 | 13.1 | 0.07 | -82.05 | -96.92 | 11.53 | -1.62 | 14.5 | 22.86 | -4.55 | -0.46 | 7.16 | 3.32 | 30.18 | 3.35 | 1.82 | 146.32 | 10.44 | 26.39 | 5.99 | 0.02 | 0.0 | -33.33 | 17.59 | 0.0 | 8.51 | 2.18 | 0.0 | 19.78 | 3.91 | 0.0 | 56.4 | 1.58 | 12.06 | -59.49 | 7.67 | 2.13 | -6.69 | -3.27 | 13.49 | 16.37 | -1.69 | 28.69 | -16800.0 | 0.29 | 1.44 | 3.33 |
| 22Q3 (12) | 4.36 | -33.74 | -31.34 | 7.72 | -2.28 | 4.32 | 1.49 | 46.08 | -11.31 | 0 | 0 | 0 | 12.95 | 0.94 | 12.61 | 0.39 | 34.48 | 69.57 | 11.72 | 5.4 | 19.96 | 23.95 | 2.27 | 3.22 | 6.93 | 15.31 | 30.26 | 3.29 | -1.2 | 140.15 | 8.26 | -17.32 | -8.32 | 0.02 | -33.33 | -33.33 | 17.59 | 0.0 | 8.51 | 2.18 | 0.0 | 19.78 | 3.91 | 0.0 | 56.4 | 1.41 | 36.89 | -12.96 | 7.51 | 5.48 | 26.64 | -3.78 | 2.33 | 4.55 | -2.37 | 16.55 | -1.28 | 0.28 | -0.11 | 5.43 |
| 22Q2 (11) | 6.58 | -4.08 | 0.15 | 7.9 | 17.73 | -1.25 | 1.02 | 0.99 | -47.15 | 0 | 0 | 0 | 12.83 | 9.56 | 26.9 | 0.29 | -54.69 | -35.56 | 11.12 | 9.23 | 18.17 | 23.42 | 2.98 | 1.25 | 6.01 | 8.29 | -10.03 | 3.33 | -0.6 | 144.85 | 9.99 | 4.28 | 3.74 | 0.03 | 0.0 | -25.0 | 17.59 | 8.51 | 8.51 | 2.18 | 19.78 | 19.78 | 3.91 | 56.4 | 56.4 | 1.03 | -73.59 | -25.9 | 7.12 | -13.28 | 24.91 | -3.87 | -7.8 | -10.89 | -2.84 | -1016.13 | -35.24 | 0.28 | -0.2 | 4.33 |
| 22Q1 (10) | 6.86 | -24.45 | -18.14 | 6.71 | 16.09 | -23.92 | 1.01 | 5.21 | -43.58 | 0 | 0 | 0 | 11.71 | 2.27 | 8.53 | 0.64 | -71.81 | -7.25 | 10.18 | 1.09 | 3.67 | 22.74 | -0.99 | -8.1 | 5.55 | 0.91 | 5.71 | 3.35 | 146.32 | 144.53 | 9.58 | -2.74 | -6.54 | 0.03 | 0.0 | -25.0 | 16.21 | 0.0 | 0.0 | 1.82 | 0.0 | 9.64 | 2.5 | 0.0 | 17.37 | 3.9 | 0.0 | 56.0 | 8.21 | -0.12 | 30.32 | -3.59 | 8.18 | -19.27 | 0.31 | 3200.0 | 160.78 | 0.28 | 2.18 | 7.6 |
| 21Q4 (9) | 9.08 | 42.99 | 73.28 | 5.78 | -21.89 | -28.99 | 0.96 | -42.86 | -47.54 | 0 | 0 | 0 | 11.45 | -0.43 | 17.92 | 2.27 | 886.96 | 1963.64 | 10.07 | 3.07 | 13.02 | 22.96 | -1.02 | 0.44 | 5.5 | 3.38 | -6.46 | 1.36 | -0.73 | -1.45 | 9.85 | 9.32 | 25.8 | 0.03 | 0.0 | -25.0 | 16.21 | 0.0 | 0.0 | 1.82 | 0.0 | 9.64 | 2.5 | 0.0 | 17.37 | 3.9 | 140.74 | 115.47 | 8.22 | 38.62 | 46.52 | -3.91 | 1.26 | -56.4 | -0.01 | 99.57 | 98.55 | 0.28 | 3.51 | 4.01 |
| 21Q3 (8) | 6.35 | -3.35 | 30.12 | 7.4 | -7.5 | -9.2 | 1.68 | -12.95 | -62.83 | 0 | 0 | 0 | 11.5 | 13.75 | 14.09 | 0.23 | -48.89 | -53.06 | 9.77 | 3.83 | 6.54 | 23.20 | 0.32 | 0.72 | 5.32 | -20.36 | 2.7 | 1.37 | 0.74 | 1.48 | 9.01 | -6.44 | 76.32 | 0.03 | -25.0 | -25.0 | 16.21 | 0.0 | 0.0 | 1.82 | 0.0 | 9.64 | 2.5 | 0.0 | 17.37 | 1.62 | 16.55 | -4.71 | 5.93 | 4.04 | 7.82 | -3.96 | -13.47 | -45.05 | -2.34 | -11.43 | -127.18 | 0.27 | -1.16 | 6.8 |
| 21Q2 (7) | 6.57 | -21.6 | 43.14 | 8.0 | -9.3 | -7.73 | 1.93 | 7.82 | -31.56 | 0 | 0 | 0 | 10.11 | -6.3 | 10.98 | 0.45 | -34.78 | 32.35 | 9.41 | -4.18 | 10.19 | 23.13 | -6.53 | 0 | 6.68 | 27.24 | 9.51 | 1.36 | -0.73 | 1.49 | 9.63 | -6.05 | 61.85 | 0.04 | 0.0 | 0.0 | 16.21 | 0.0 | -6.25 | 1.82 | 9.64 | 9.64 | 2.5 | 17.37 | 17.37 | 1.39 | -44.4 | 14.88 | 5.7 | -9.52 | 13.77 | -3.49 | -15.95 | -32.2 | -2.1 | -311.76 | -46.85 | 0.27 | 2.93 | 2.38 |
| 21Q1 (6) | 8.38 | 59.92 | 82.57 | 8.82 | 8.35 | 21.66 | 1.79 | -2.19 | -13.11 | 0 | 0 | 0 | 10.79 | 11.12 | 7.15 | 0.69 | 527.27 | 21.05 | 9.82 | 10.21 | 9.84 | 24.74 | 8.21 | 0 | 5.25 | -10.71 | -5.41 | 1.37 | -0.72 | 4.58 | 10.25 | 30.91 | 48.34 | 0.04 | 0.0 | 0.0 | 16.21 | 0.0 | -6.25 | 1.66 | 0.0 | 3.75 | 2.13 | 0.0 | -11.62 | 2.5 | 38.12 | 98.41 | 6.3 | 12.3 | 19.32 | -3.01 | -20.4 | -6.74 | -0.51 | 26.09 | 67.31 | 0.26 | -1.23 | 7.23 |
| 20Q4 (5) | 5.24 | 7.38 | 34.7 | 8.14 | -0.12 | 13.85 | 1.83 | -59.51 | -19.03 | 0 | 0 | 0 | 9.71 | -3.67 | -7.96 | 0.11 | -77.55 | -56.0 | 8.91 | -2.84 | -6.01 | 22.86 | -0.74 | 0 | 5.88 | 13.51 | -7.55 | 1.38 | 2.22 | 1.47 | 7.83 | 53.23 | 4.26 | 0.04 | 0.0 | 0.0 | 16.21 | 0.0 | -6.25 | 1.66 | 0.0 | 3.75 | 2.13 | 0.0 | -11.62 | 1.81 | 6.47 | 162.32 | 5.61 | 2.0 | 19.36 | -2.5 | 8.42 | -25.0 | -0.69 | 33.01 | 47.33 | 0.27 | 6.28 | 6.78 |
| 20Q3 (4) | 4.88 | 6.32 | 0.0 | 8.15 | -6.0 | 0.0 | 4.52 | 60.28 | 0.0 | 0 | 0 | 0.0 | 10.08 | 10.65 | 0.0 | 0.49 | 44.12 | 0.0 | 9.17 | 7.38 | 0.0 | 23.03 | 0 | 0.0 | 5.18 | -15.08 | 0.0 | 1.35 | 0.75 | 0.0 | 5.11 | -14.12 | 0.0 | 0.04 | 0.0 | 0.0 | 16.21 | -6.25 | 0.0 | 1.66 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 1.7 | 40.5 | 0.0 | 5.5 | 9.78 | 0.0 | -2.73 | -3.41 | 0.0 | -1.03 | 27.97 | 0.0 | 0.25 | -5.25 | 0.0 |
