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) | 7.01 | 10.22 | 11.12 | -19.36 | 2.65 | 132.46 | 0 | 0 | 28.18 | -31.27 | -0.16 | 0 | 2.71 | 0.74 | 9.62 | 46.57 | 13.41 | -13.71 | 0.37 | -21.28 | 12.18 | 9.73 | 0.01 | -50.0 | 12.27 | 0.0 | 5.92 | 2.96 | 0.4 | -42.86 | 6.46 | -12.11 | 12.78 | -7.39 | -0.58 | 0 | 5.88 | -15.4 | 0.02 | -0.93 |
| 2022 (9) | 6.36 | -0.31 | 13.79 | 43.65 | 1.14 | 14.0 | 0 | 0 | 41.0 | -18.39 | 1.68 | -47.17 | 2.69 | -54.48 | 6.56 | -44.23 | 15.54 | 17.46 | 0.47 | -6.0 | 11.1 | -9.31 | 0.02 | -66.67 | 12.27 | 2.0 | 5.75 | 5.89 | 0.7 | -1.41 | 7.35 | -5.65 | 13.8 | -0.93 | -0.4 | 0 | 6.95 | -1.97 | 0.02 | 2.04 |
| 2021 (8) | 6.38 | -6.86 | 9.6 | -23.14 | 1.0 | -36.31 | 0 | 0 | 50.24 | 59.39 | 3.18 | 278.57 | 5.91 | 25.74 | 11.76 | -21.11 | 13.23 | -5.57 | 0.5 | -9.09 | 12.24 | -4.23 | 0.06 | -40.0 | 12.03 | 0.0 | 5.43 | 1.5 | 0.71 | 14.52 | 7.79 | 30.05 | 13.93 | 16.47 | -0.7 | 0 | 7.09 | 34.28 | 0.02 | -8.79 |
| 2020 (7) | 6.85 | -4.46 | 12.49 | -16.79 | 1.57 | 1.95 | 0 | 0 | 31.52 | -11.56 | 0.84 | -60.0 | 4.7 | 45.96 | 14.91 | 65.04 | 14.01 | -6.22 | 0.55 | 129.17 | 12.78 | 62.18 | 0.1 | -9.09 | 12.03 | 0.0 | 5.35 | 4.09 | 0.62 | 12.73 | 5.99 | -12.81 | 11.96 | -4.78 | -0.71 | 0 | 5.28 | -15.52 | 0.02 | -2.44 |
| 2019 (6) | 7.17 | -7.48 | 15.01 | 7.52 | 1.54 | -1.28 | 0 | 0 | 35.64 | -11.63 | 2.1 | -31.15 | 3.22 | -18.48 | 9.03 | -7.75 | 14.94 | 3.25 | 0.24 | 0.0 | 7.88 | 24.29 | 0.11 | -26.67 | 12.03 | 0.0 | 5.14 | 6.42 | 0.55 | 1.85 | 6.87 | -8.4 | 12.56 | -2.33 | -0.62 | 0 | 6.25 | -10.07 | 0.02 | 3.12 |
| 2018 (5) | 7.75 | 64.89 | 13.96 | 76.71 | 1.56 | -3.11 | 0 | 0 | 40.33 | -11.44 | 3.05 | -40.08 | 3.95 | -19.06 | 9.79 | -8.6 | 14.47 | 13.76 | 0.24 | -51.02 | 6.34 | 3.59 | 0.15 | 1400.0 | 12.03 | 0.0 | 4.83 | 11.81 | 0.54 | 22.73 | 7.5 | -12.79 | 12.86 | -3.67 | -0.55 | 0 | 6.95 | -13.77 | 0.02 | 9.27 |
| 2017 (4) | 4.7 | 20.51 | 7.9 | 25.6 | 1.61 | 10.27 | 0 | 0 | 45.54 | 1.22 | 5.09 | -3.05 | 4.88 | 20.49 | 10.72 | 19.04 | 12.72 | 18.22 | 0.49 | -14.04 | 6.12 | 8.51 | 0.01 | 0.0 | 12.03 | 0.0 | 4.32 | 13.98 | 0.44 | 62.96 | 8.6 | 0.94 | 13.35 | 6.04 | -0.54 | 0 | 8.06 | -0.25 | 0.02 | 3.18 |
| 2016 (3) | 3.9 | -13.14 | 6.29 | -4.98 | 1.46 | -4.58 | 0 | 0 | 44.99 | -3.23 | 5.25 | -4.02 | 4.05 | 13.13 | 9.00 | 16.9 | 10.76 | 0.0 | 0.57 | -9.52 | 5.64 | -9.47 | 0.01 | 0 | 12.03 | 0.0 | 3.79 | 16.98 | 0.27 | 0 | 8.52 | 1.19 | 12.59 | 7.98 | -0.44 | 0 | 8.08 | -0.86 | 0.02 | -6.47 |
| 2015 (2) | 4.49 | 29.39 | 6.62 | 32.67 | 1.53 | 14.18 | 0 | 0 | 46.49 | 7.54 | 5.47 | 24.32 | 3.58 | 3.17 | 7.70 | -4.06 | 10.76 | 1.51 | 0.63 | -3.08 | 6.23 | -7.98 | 0 | 0 | 12.03 | 0.0 | 3.24 | 15.3 | 0 | 0 | 8.42 | 11.23 | 11.66 | 12.12 | -0.27 | 0 | 8.15 | 10.88 | 0.02 | -8.11 |
| 2014 (1) | 3.47 | -18.54 | 4.99 | 42.98 | 1.34 | 2.29 | 0 | 0 | 43.23 | -12.13 | 4.4 | -31.14 | 3.47 | -19.86 | 8.03 | -8.79 | 10.6 | 7.18 | 0.65 | 14.04 | 6.77 | 21.11 | 0 | 0 | 12.03 | 0.0 | 2.81 | 29.49 | 0.03 | -97.78 | 7.57 | 13.66 | 10.4 | 2.16 | -0.22 | 0 | 7.35 | 10.86 | 0.02 | 24.28 |
| 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) | 7.51 | -1.83 | 10.6 | 12.46 | 31.16 | 6.04 | 2.77 | -42.53 | 10.8 | 0 | 0 | 0 | 10.76 | 7.6 | 49.03 | 0.29 | -21.62 | 70.59 | 4.07 | -2.63 | 18.31 | 10.93 | -11.89 | -14.09 | 13.07 | 5.83 | -2.54 | 0.36 | -2.7 | -14.29 | 9.63 | -13.86 | -18.94 | 0 | -100.0 | -100.0 | 12.27 | 0.0 | 0.0 | 5.92 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 6.73 | 4.5 | 1.66 | 13.05 | 2.27 | 0.85 | -0.54 | 0.0 | -54.29 | 6.19 | 4.92 | -1.28 | 0.02 | -6.3 | -5.01 |
| 24Q2 (19) | 7.65 | 0.79 | 20.66 | 9.5 | -10.21 | -24.36 | 4.82 | 68.53 | 143.43 | 0 | 0 | 0 | 10.0 | 18.2 | 43.68 | 0.37 | 68.18 | 3800.0 | 4.18 | 13.9 | 36.16 | 12.40 | 3.62 | 20.44 | 12.35 | 4.75 | -11.47 | 0.37 | -2.63 | -11.9 | 11.18 | -14.59 | -8.44 | 0.01 | 0.0 | 0.0 | 12.27 | 0.0 | 0.0 | 5.92 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 6.44 | -3.59 | -0.16 | 12.76 | -1.85 | -0.08 | -0.54 | 0.0 | -45.95 | 5.9 | -3.91 | -2.96 | 0.02 | 0.94 | -4.3 |
| 24Q1 (18) | 7.59 | 8.27 | 21.44 | 10.58 | -4.86 | -9.5 | 2.86 | 7.92 | 82.17 | 0 | 0 | 0 | 8.46 | 5.49 | 41.47 | 0.22 | 237.5 | 237.5 | 3.67 | 35.42 | 26.55 | 11.97 | 24.47 | 45.83 | 11.79 | -12.08 | -23.49 | 0.38 | 2.7 | -11.63 | 13.09 | 7.47 | 8.72 | 0.01 | 0.0 | -50.0 | 12.27 | 0.0 | 0.0 | 5.92 | 0.0 | 2.96 | 0.4 | 0.0 | -42.86 | 6.68 | 3.41 | -7.09 | 13.0 | 1.72 | -4.69 | -0.54 | 6.9 | -31.71 | 6.14 | 4.42 | -9.44 | 0.02 | 2.67 | -0.62 |
| 23Q4 (17) | 7.01 | 3.24 | 10.22 | 11.12 | -5.36 | -19.36 | 2.65 | 6.0 | 132.46 | 0 | 0 | 0 | 8.02 | 11.08 | 16.57 | -0.16 | -194.12 | 56.76 | 2.71 | -21.22 | 0.74 | 9.62 | -24.41 | 46.57 | 13.41 | 0.0 | -13.71 | 0.37 | -11.9 | -21.28 | 12.18 | 2.53 | 9.73 | 0.01 | 0.0 | -50.0 | 12.27 | 0.0 | 0.0 | 5.92 | 0.0 | 2.96 | 0.4 | 0.0 | -42.86 | 6.46 | -2.42 | -12.11 | 12.78 | -1.24 | -7.39 | -0.58 | -65.71 | -45.0 | 5.88 | -6.22 | -15.4 | 0.02 | -2.16 | -0.93 |
| 23Q3 (16) | 6.79 | 7.1 | -7.49 | 11.75 | -6.45 | -12.7 | 2.5 | 26.26 | 165.96 | 0 | 0 | 0 | 7.22 | 3.74 | -27.73 | 0.17 | 1800.0 | -68.52 | 3.44 | 12.05 | -5.49 | 12.72 | 23.53 | 65.28 | 13.41 | -3.87 | -7.84 | 0.42 | 0.0 | -19.23 | 11.88 | -2.7 | 4.39 | 0.01 | 0.0 | -66.67 | 12.27 | 0.0 | 0.0 | 5.92 | 0.0 | 2.96 | 0.4 | 0.0 | -42.86 | 6.62 | 2.64 | -14.14 | 12.94 | 1.33 | -8.68 | -0.35 | 5.41 | 30.0 | 6.27 | 3.12 | -13.04 | 0.02 | -5.61 | -1.19 |
| 23Q2 (15) | 6.34 | 1.44 | -12.91 | 12.56 | 7.44 | 6.17 | 1.98 | 26.11 | 150.63 | 0 | 0 | 0 | 6.96 | 16.39 | -44.23 | -0.01 | 93.75 | -101.19 | 3.07 | 5.86 | -41.52 | 10.30 | 25.46 | -1.55 | 13.95 | -9.47 | -3.19 | 0.42 | -2.33 | -16.0 | 12.21 | 1.41 | 8.15 | 0.01 | -50.0 | -75.0 | 12.27 | 0.0 | 0.0 | 5.92 | 2.96 | 2.96 | 0.4 | -42.86 | -42.86 | 6.45 | -10.29 | -10.17 | 12.77 | -6.38 | -6.31 | -0.37 | 9.76 | 38.33 | 6.08 | -10.32 | -7.6 | 0.02 | 4.82 | -0.91 |
| 23Q1 (14) | 6.25 | -1.73 | -12.22 | 11.69 | -15.23 | 28.04 | 1.57 | 37.72 | 63.54 | 0 | 0 | 0 | 5.98 | -13.08 | -48.67 | -0.16 | 56.76 | -123.88 | 2.9 | 7.81 | -44.66 | 8.21 | 25.11 | -20.08 | 15.41 | -0.84 | 8.83 | 0.43 | -8.51 | -14.0 | 12.04 | 8.47 | 8.37 | 0.02 | 0.0 | -60.0 | 12.27 | 0.0 | 2.0 | 5.75 | 0.0 | 5.89 | 0.7 | 0.0 | -1.41 | 7.19 | -2.18 | -15.01 | 13.64 | -1.16 | -6.58 | -0.41 | -2.5 | 35.94 | 6.78 | -2.45 | -13.3 | 0.02 | 2.34 | 1.77 |
| 22Q4 (13) | 6.36 | -13.35 | -0.31 | 13.79 | 2.45 | 43.65 | 1.14 | 21.28 | 14.0 | 0 | 0 | 0 | 6.88 | -31.13 | -47.76 | -0.37 | -168.52 | -145.68 | 2.69 | -26.1 | -54.48 | 6.56 | -14.76 | -44.22 | 15.54 | 6.8 | 17.46 | 0.47 | -9.62 | -6.0 | 11.1 | -2.46 | -9.31 | 0.02 | -33.33 | -66.67 | 12.27 | 0.0 | 2.0 | 5.75 | 0.0 | 5.89 | 0.7 | 0.0 | -1.41 | 7.35 | -4.67 | -5.65 | 13.8 | -2.61 | -0.93 | -0.4 | 20.0 | 42.86 | 6.95 | -3.61 | -1.97 | 0.02 | -2.42 | 2.04 |
| 22Q3 (12) | 7.34 | 0.82 | 1.38 | 13.46 | 13.78 | 7.08 | 0.94 | 18.99 | -15.32 | 0 | 0 | 0 | 9.99 | -19.95 | -22.5 | 0.54 | -35.71 | -34.15 | 3.64 | -30.67 | -29.46 | 7.70 | -26.41 | -30.16 | 14.55 | 0.97 | 8.83 | 0.52 | 4.0 | 0.0 | 11.38 | 0.8 | -6.8 | 0.03 | -25.0 | -57.14 | 12.27 | 0.0 | 2.0 | 5.75 | 0.0 | 5.89 | 0.7 | 0.0 | -1.41 | 7.71 | 7.38 | 10.46 | 14.17 | 3.96 | 8.0 | -0.5 | 16.67 | 31.51 | 7.21 | 9.57 | 15.36 | 0.02 | -5.34 | -5.32 |
| 22Q2 (11) | 7.28 | 2.25 | -16.03 | 11.83 | 29.57 | -10.11 | 0.79 | -17.71 | -35.77 | 0 | 0 | 0 | 12.48 | 7.12 | -6.24 | 0.84 | 25.37 | -12.5 | 5.25 | 0.19 | -6.58 | 10.46 | 1.85 | -20.92 | 14.41 | 1.77 | 2.27 | 0.5 | 0.0 | -5.66 | 11.29 | 1.62 | -8.43 | 0.04 | -20.0 | -50.0 | 12.27 | 2.0 | 2.0 | 5.75 | 5.89 | 7.48 | 0.7 | -1.41 | 12.9 | 7.18 | -15.13 | -4.77 | 13.63 | -6.64 | 0.96 | -0.6 | 6.25 | 18.92 | 6.58 | -15.86 | -3.24 | 0.02 | 7.65 | 3.08 |
| 22Q1 (10) | 7.12 | 11.6 | 2.45 | 9.13 | -4.9 | -30.41 | 0.96 | -4.0 | -28.89 | 0 | 0 | 0 | 11.65 | -11.54 | 7.08 | 0.67 | -17.28 | 13.56 | 5.24 | -11.34 | -4.2 | 10.27 | -12.67 | -34.47 | 14.16 | 7.03 | -2.68 | 0.5 | 0.0 | -9.09 | 11.11 | -9.23 | -7.49 | 0.05 | -16.67 | -44.44 | 12.03 | 0.0 | 0.0 | 5.43 | 0.0 | 1.5 | 0.71 | 0.0 | 14.52 | 8.46 | 8.6 | 28.57 | 14.6 | 4.81 | 16.43 | -0.64 | 8.57 | 8.57 | 7.82 | 10.3 | 32.99 | 0.02 | 2.62 | -5.88 |
| 21Q4 (9) | 6.38 | -11.88 | -6.86 | 9.6 | -23.63 | -23.14 | 1.0 | -9.91 | -36.31 | 0 | 0 | 0 | 13.17 | 2.17 | 35.22 | 0.81 | -1.22 | 37.29 | 5.91 | 14.53 | 25.74 | 11.76 | 6.72 | -21.15 | 13.23 | -1.05 | -5.57 | 0.5 | -3.85 | -9.09 | 12.24 | 0.25 | -4.23 | 0.06 | -14.29 | -40.0 | 12.03 | 0.0 | 0.0 | 5.43 | 0.0 | 1.5 | 0.71 | 0.0 | 14.52 | 7.79 | 11.6 | 30.05 | 13.93 | 6.17 | 16.47 | -0.7 | 4.11 | 1.41 | 7.09 | 13.44 | 34.28 | 0.02 | -9.46 | -8.79 |
| 21Q3 (8) | 7.24 | -16.49 | -3.72 | 12.57 | -4.48 | -8.71 | 1.11 | -9.76 | -34.32 | 0 | 0 | 0 | 12.89 | -3.16 | 50.58 | 0.82 | -14.58 | 645.45 | 5.16 | -8.19 | 29.97 | 11.02 | -16.68 | -16.69 | 13.37 | -5.11 | -10.93 | 0.52 | -1.89 | -5.45 | 12.21 | -0.97 | 4.18 | 0.07 | -12.5 | -36.36 | 12.03 | 0.0 | 0.0 | 5.43 | 1.5 | 1.5 | 0.71 | 14.52 | 14.52 | 6.98 | -7.43 | 29.26 | 13.12 | -2.81 | 15.49 | -0.73 | 1.35 | -7.35 | 6.25 | -8.09 | 32.42 | 0.02 | 3.06 | -1.51 |
| 21Q2 (7) | 8.67 | 24.75 | 40.75 | 13.16 | 0.3 | -8.8 | 1.23 | -8.89 | -29.31 | 0 | 0 | 0 | 13.31 | 22.33 | 132.69 | 0.96 | 62.71 | 785.71 | 5.62 | 2.74 | 72.39 | 13.23 | -15.61 | 0 | 14.09 | -3.16 | -10.88 | 0.53 | -3.64 | -7.02 | 12.33 | 2.66 | 29.79 | 0.08 | -11.11 | -33.33 | 12.03 | 0.0 | 0.0 | 5.35 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 7.54 | 14.59 | 42.53 | 13.5 | 7.66 | 20.0 | -0.74 | -5.71 | -15.62 | 6.8 | 15.65 | 46.24 | 0.02 | -1.71 | -9.44 |
| 21Q1 (6) | 6.95 | 1.46 | 5.95 | 13.12 | 5.04 | -17.69 | 1.35 | -14.01 | -12.34 | 0 | 0 | 0 | 10.88 | 11.7 | 45.26 | 0.59 | 0.0 | 110.71 | 5.47 | 16.38 | 57.18 | 15.67 | 5.08 | 0 | 14.55 | 3.85 | -10.52 | 0.55 | 0.0 | -6.78 | 12.01 | -6.03 | 36.48 | 0.09 | -10.0 | -30.77 | 12.03 | 0.0 | 0.0 | 5.35 | 0.0 | 4.09 | 0.62 | 0.0 | 12.73 | 6.58 | 9.85 | -7.84 | 12.54 | 4.85 | -2.26 | -0.7 | 1.41 | -9.38 | 5.88 | 11.36 | -9.54 | 0.02 | -0.55 | -2.06 |
| 20Q4 (5) | 6.85 | -8.91 | -4.46 | 12.49 | -9.3 | -16.79 | 1.57 | -7.1 | 1.95 | 0 | 0 | 0 | 9.74 | 13.79 | 18.2 | 0.59 | 436.36 | 118.52 | 4.7 | 18.39 | 45.96 | 14.92 | 12.75 | 0 | 14.01 | -6.66 | -6.22 | 0.55 | 0.0 | 129.17 | 12.78 | 9.04 | 62.18 | 0.1 | -9.09 | -9.09 | 12.03 | 0.0 | 0.0 | 5.35 | 0.0 | 4.09 | 0.62 | 0.0 | 12.73 | 5.99 | 10.93 | -12.81 | 11.96 | 5.28 | -4.78 | -0.71 | -4.41 | -14.52 | 5.28 | 11.86 | -15.52 | 0.02 | -2.23 | -2.44 |
| 20Q3 (4) | 7.52 | 22.08 | 0.0 | 13.77 | -4.57 | 0.0 | 1.69 | -2.87 | 0.0 | 0 | 0 | 0.0 | 8.56 | 49.65 | 0.0 | 0.11 | 178.57 | 0.0 | 3.97 | 21.78 | 0.0 | 13.23 | 0 | 0.0 | 15.01 | -5.06 | 0.0 | 0.55 | -3.51 | 0.0 | 11.72 | 23.37 | 0.0 | 0.11 | -8.33 | 0.0 | 12.03 | 0.0 | 0.0 | 5.35 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 5.4 | 2.08 | 0.0 | 11.36 | 0.98 | 0.0 | -0.68 | -6.25 | 0.0 | 4.72 | 1.51 | 0.0 | 0.02 | -5.24 | 0.0 |
