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 | -39.35 | 65.43 | -2.04 | 0.5 | -97.5 | 8.47 | 0.0 | 1.17 | 21.88 | -0.01 | 0 | 0.12 | 300.0 | 10.26 | 228.21 | 87.87 | 4.15 | 25.43 | -0.82 | 37.42 | 89.76 | 1.22 | 0.0 | 6.2 | 0.16 | 5.02 | 0.0 | 0.51 | 2.0 | 2.08 | -37.72 | 7.62 | -14.09 | -0.36 | 0 | 1.72 | -39.22 | 0.00 | 0 |
| 2022 (9) | 10.85 | 218.18 | 66.79 | 30.86 | 19.99 | 6.56 | 8.47 | 59.81 | 0.96 | 5.49 | -2.71 | 0 | 0.03 | -25.0 | 3.12 | -28.91 | 84.37 | 25.44 | 25.64 | -2.36 | 19.72 | 97.79 | 1.22 | 0.0 | 6.19 | 0.81 | 5.02 | 24.26 | 0.5 | 35.14 | 3.34 | -67.38 | 8.87 | -39.45 | -0.51 | 0 | 2.83 | -70.94 | 0.00 | 0 |
| 2021 (8) | 3.41 | 424.62 | 51.04 | 40.8 | 18.76 | 0.64 | 5.3 | 125.53 | 0.91 | -33.09 | 9.77 | 0 | 0.04 | 0.0 | 4.40 | 49.45 | 67.26 | 30.88 | 26.26 | -26.89 | 9.97 | -74.93 | 1.22 | -0.81 | 6.14 | 2.33 | 4.04 | 0.0 | 0.37 | 85.0 | 10.24 | 1500.0 | 14.65 | 200.2 | -0.5 | 0 | 9.74 | 3507.41 | 0.00 | 0 |
| 2020 (7) | 0.65 | -71.62 | 36.25 | 40.72 | 18.64 | 4560.0 | 2.35 | 69.06 | 1.36 | 52.81 | -1.09 | 0 | 0.04 | -20.0 | 2.94 | -47.65 | 51.39 | 29.71 | 35.92 | -1.45 | 39.77 | -31.81 | 1.23 | 0.0 | 6.0 | 0.0 | 4.04 | 0.0 | 0.2 | -67.74 | 0.64 | -66.32 | 4.88 | -25.61 | -0.37 | 0 | 0.27 | -84.12 | 0.00 | 0 |
| 2019 (6) | 2.29 | 68.38 | 25.76 | 79.14 | 0.4 | 0 | 1.39 | -53.67 | 0.89 | 30.88 | -1.82 | 0 | 0.05 | 66.67 | 5.62 | 27.34 | 39.62 | 41.85 | 36.45 | 34.06 | 58.32 | 4.2 | 1.23 | 0.0 | 6.0 | 0.0 | 4.04 | 0.0 | 0.62 | 29.17 | 1.9 | -62.45 | 6.56 | -31.52 | -0.2 | 0 | 1.7 | -61.71 | 0.00 | 0 |
| 2018 (5) | 1.36 | -71.96 | 14.38 | 16.53 | 0 | 0 | 3.0 | -50.0 | 0.68 | 19.3 | -1.22 | 0 | 0.03 | -40.0 | 4.41 | -49.71 | 27.93 | 164.24 | 27.19 | -0.84 | 55.97 | 26.31 | 1.23 | -0.81 | 6.0 | 0.0 | 4.04 | 0.0 | 0.48 | -39.24 | 5.06 | -29.33 | 9.58 | -20.1 | -0.62 | 0 | 4.44 | -33.53 | 0.51 | 4.12 |
| 2017 (4) | 4.85 | 427.17 | 12.34 | -58.06 | 1.25 | -38.12 | 6.0 | 71.43 | 0.57 | -50.43 | -0.88 | 0 | 0.05 | 66.67 | 8.77 | 236.26 | 10.57 | -76.17 | 27.42 | -0.58 | 44.31 | 129.82 | 1.24 | 0.0 | 6.0 | 0.0 | 4.04 | 0.0 | 0.79 | 0 | 7.16 | -28.69 | 11.99 | -14.9 | -0.48 | 0 | 6.68 | -27.78 | 0.49 | 18.4 |
| 2016 (3) | 0.92 | 53.33 | 29.42 | 106.89 | 2.02 | -76.43 | 3.5 | -41.67 | 1.15 | -93.41 | -0.53 | 0 | 0.03 | -40.0 | 2.61 | 810.96 | 44.35 | 45.89 | 27.58 | -4.0 | 19.28 | 362.35 | 1.24 | -0.8 | 6.0 | 0.0 | 4.04 | 28.66 | 0 | 0 | 10.04 | -29.15 | 14.09 | -18.55 | -0.79 | 0 | 9.25 | -34.58 | 0.41 | 7.2 |
| 2015 (2) | 0.6 | -80.0 | 14.22 | -31.86 | 8.57 | 2855.17 | 6.0 | 140.0 | 17.46 | -44.15 | 9.09 | 82.53 | 0.05 | -64.29 | 0.29 | -36.06 | 30.4 | 1.3 | 28.73 | -8.15 | 4.17 | -56.79 | 1.25 | 0.0 | 6.0 | 0.0 | 3.14 | 18.94 | 0 | 0 | 14.17 | 71.14 | 17.3 | 58.42 | -0.03 | 0 | 14.14 | 64.23 | 0.39 | -16.5 |
| 2014 (1) | 3.0 | -42.31 | 20.87 | -21.57 | 0.29 | 141.67 | 2.5 | -58.33 | 31.26 | 519.01 | 4.98 | 621.74 | 0.14 | -39.13 | 0.45 | -90.17 | 30.01 | 16.27 | 31.28 | 3.17 | 9.65 | -1.43 | 1.25 | 2.46 | 6.0 | 0.0 | 2.64 | 2.72 | 0 | 0 | 8.28 | 35.96 | 10.92 | 26.1 | 0.33 | 725.0 | 8.61 | 40.46 | 0.46 | 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) | 3.47 | -35.38 | -3.88 | 71.87 | -0.8 | 9.44 | 1.5 | 0.0 | -85.0 | 8.35 | 4.77 | -1.42 | 0.26 | 0.0 | 4.0 | -0.19 | -480.0 | -111.11 | 0.02 | -33.33 | 0.0 | 1.67 | -33.89 | -16.67 | 91.15 | 0.99 | 4.71 | 25.22 | -0.32 | -1.33 | 36.17 | -0.08 | 56.51 | 1.22 | 0.0 | -0.81 | 7.36 | 0.14 | 18.71 | 5.02 | 0.0 | 0.0 | 0.36 | 0.0 | -29.41 | 0.95 | -15.93 | -51.53 | 6.33 | -2.76 | -15.6 | 0.03 | 109.09 | 108.82 | 0.98 | 22.5 | -39.51 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.37 | 3.27 | -47.51 | 72.45 | 12.76 | 9.28 | 1.5 | 200.0 | -92.5 | 7.97 | -5.9 | -5.9 | 0.26 | 0.0 | 4.0 | 0.05 | -44.44 | -66.67 | 0.03 | -25.0 | 50.0 | 2.52 | -25.63 | 24.79 | 90.26 | 1.17 | 4.75 | 25.3 | -0.35 | -0.9 | 36.2 | -2.87 | 84.51 | 1.22 | 0.0 | -0.81 | 7.35 | 18.17 | 18.55 | 5.02 | 0.0 | 0.0 | 0.36 | -29.41 | -29.41 | 1.13 | -47.93 | -44.88 | 6.51 | -15.45 | -14.23 | -0.33 | 2.94 | -73.68 | 0.8 | -56.28 | -56.99 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.2 | -20.97 | -54.47 | 64.25 | -1.8 | -3.63 | 0.5 | 0.0 | -97.5 | 8.47 | 0.0 | 0.0 | 0.26 | -38.1 | 4.0 | 0.09 | -18.18 | 147.37 | 0.04 | -66.67 | 33.33 | 3.39 | -66.95 | 10.73 | 89.22 | 1.54 | 4.41 | 25.39 | -0.16 | -0.74 | 37.27 | -0.4 | 90.06 | 1.22 | 0.0 | -0.81 | 6.22 | 0.32 | 0.32 | 5.02 | 0.0 | 0.0 | 0.51 | 0.0 | 2.0 | 2.17 | 4.33 | -31.11 | 7.7 | 1.05 | -11.29 | -0.34 | 5.56 | 29.17 | 1.83 | 6.4 | -31.46 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.58 | 82.27 | -39.35 | 65.43 | -0.37 | -2.04 | 0.5 | -95.0 | -97.5 | 8.47 | 0.0 | 0.0 | 0.42 | 68.0 | 68.0 | 0.11 | 222.22 | 115.49 | 0.12 | 500.0 | 300.0 | 10.26 | 412.82 | 228.21 | 87.87 | 0.94 | 4.15 | 25.43 | -0.51 | -0.82 | 37.42 | 61.92 | 89.76 | 1.22 | -0.81 | 0.0 | 6.2 | 0.0 | 0.16 | 5.02 | 0.0 | 0.0 | 0.51 | 0.0 | 2.0 | 2.08 | 6.12 | -37.72 | 7.62 | 1.6 | -14.09 | -0.36 | -5.88 | 29.41 | 1.72 | 6.17 | -39.22 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.61 | -64.71 | -68.0 | 65.67 | -0.95 | -0.73 | 10.0 | -50.0 | 0.2 | 8.47 | 0.0 | 309.18 | 0.25 | 0.0 | 4.17 | -0.09 | -160.0 | 92.62 | 0.02 | 0.0 | -50.0 | 2.00 | -1.0 | -53.0 | 87.05 | 1.02 | 4.77 | 25.56 | 0.12 | -1.62 | 23.11 | 17.79 | -2.49 | 1.23 | 0.0 | 0.82 | 6.2 | 0.0 | 0.16 | 5.02 | 0.0 | 0.0 | 0.51 | 0.0 | 2.0 | 1.96 | -4.39 | -51.72 | 7.5 | -1.19 | -21.71 | -0.34 | -78.95 | 34.62 | 1.62 | -12.9 | -54.24 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.23 | -10.42 | 129.89 | 66.3 | -0.55 | 10.32 | 20.0 | 0.05 | 138.1 | 8.47 | 0.0 | -3.2 | 0.25 | 0.0 | 4.17 | 0.15 | 178.95 | 140.54 | 0.02 | -33.33 | -50.0 | 2.02 | -34.01 | -54.04 | 86.17 | 0.84 | 11.95 | 25.53 | -0.2 | -2.45 | 19.62 | 0.05 | -22.82 | 1.23 | 0.0 | 0.82 | 6.2 | 0.0 | 0.16 | 5.02 | 0.0 | 0.0 | 0.51 | 2.0 | 2.0 | 2.05 | -34.92 | -61.1 | 7.59 | -12.56 | -29.72 | -0.19 | 60.42 | 61.22 | 1.86 | -30.34 | -61.09 | 0.00 | 0 | 0 |
| 23Q1 (14) | 11.42 | 5.25 | 84.19 | 66.67 | -0.18 | 20.52 | 19.99 | 0.0 | 7.13 | 8.47 | 0.0 | 35.52 | 0.25 | 0.0 | 8.7 | -0.19 | 73.24 | 53.66 | 0.03 | 0.0 | -50.0 | 3.06 | -2.04 | -54.08 | 85.45 | 1.28 | 17.04 | 25.58 | -0.23 | -2.44 | 19.61 | -0.56 | 26.76 | 1.23 | 0.82 | 0.82 | 6.2 | 0.16 | 0.81 | 5.02 | 0.0 | 24.26 | 0.5 | 0.0 | 35.14 | 3.15 | -5.69 | -67.96 | 8.68 | -2.14 | -39.04 | -0.48 | 5.88 | -2.13 | 2.67 | -5.65 | -71.47 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.85 | -3.81 | 218.18 | 66.79 | 0.97 | 30.86 | 19.99 | 100.3 | 6.56 | 8.47 | 309.18 | 59.81 | 0.25 | 4.17 | 8.7 | -0.71 | 41.8 | 29.7 | 0.03 | -25.0 | -25.0 | 3.12 | -26.56 | -28.91 | 84.37 | 1.54 | 25.44 | 25.64 | -1.31 | -2.36 | 19.72 | -16.79 | 97.79 | 1.22 | 0.0 | 0.0 | 6.19 | 0.0 | 0.81 | 5.02 | 0.0 | 24.26 | 0.5 | 0.0 | 35.14 | 3.34 | -17.73 | -67.38 | 8.87 | -7.41 | -39.45 | -0.51 | 1.92 | -2.0 | 2.83 | -20.06 | -70.94 | 0.00 | 0 | 0 |
| 22Q3 (12) | 11.28 | 153.48 | 62.77 | 66.15 | 10.07 | 37.55 | 9.98 | 18.81 | -47.97 | 2.07 | -76.34 | -58.6 | 0.24 | 0.0 | 14.29 | -1.22 | -229.73 | -110.73 | 0.04 | 0.0 | 33.33 | 4.26 | -3.19 | 29.08 | 83.09 | 7.95 | 28.5 | 25.98 | -0.73 | -1.74 | 23.7 | -6.77 | 82.87 | 1.22 | 0.0 | 0.0 | 6.19 | 0.0 | 1.64 | 5.02 | 0.0 | 24.26 | 0.5 | 0.0 | 35.14 | 4.06 | -22.96 | -63.91 | 9.58 | -11.3 | -38.83 | -0.52 | -6.12 | -10.64 | 3.54 | -25.94 | -67.16 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.45 | -28.23 | 250.39 | 60.1 | 8.64 | 37.75 | 8.4 | -54.98 | 0 | 8.75 | 40.0 | 224.07 | 0.24 | 4.35 | 4.35 | -0.37 | 9.76 | -27.59 | 0.04 | -33.33 | 33.33 | 4.40 | -34.07 | 100.73 | 76.97 | 5.42 | 28.6 | 26.17 | -0.19 | -27.14 | 25.42 | 64.32 | -35.73 | 1.22 | 0.0 | 0.0 | 6.19 | 0.65 | 2.48 | 5.02 | 24.26 | 24.26 | 0.5 | 35.14 | 150.0 | 5.27 | -46.39 | 10440.0 | 10.8 | -24.16 | 151.75 | -0.49 | -4.26 | -2.08 | 4.78 | -48.93 | 1211.63 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.2 | 81.82 | 294.9 | 55.32 | 8.39 | 33.88 | 18.66 | -0.53 | 1.41 | 6.25 | 17.92 | 420.83 | 0.23 | 0.0 | -4.17 | -0.41 | 59.41 | -41.38 | 0.06 | 50.0 | 50.0 | 6.67 | 51.67 | 128.33 | 73.01 | 8.55 | 30.68 | 26.22 | -0.15 | -27.51 | 15.47 | 55.17 | -60.86 | 1.22 | 0.0 | -0.81 | 6.15 | 0.16 | 1.82 | 4.04 | 0.0 | 0.0 | 0.37 | 0.0 | 85.0 | 9.83 | -4.0 | 2791.18 | 14.24 | -2.8 | 210.24 | -0.47 | 6.0 | -20.51 | 9.36 | -3.9 | 18820.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.41 | -50.79 | 424.62 | 51.04 | 6.13 | 40.8 | 18.76 | -2.19 | 0.64 | 5.3 | 6.0 | 125.53 | 0.23 | 9.52 | 0.0 | -1.01 | -108.88 | -215.62 | 0.04 | 33.33 | 0.0 | 4.40 | 33.33 | 49.45 | 67.26 | 4.02 | 30.88 | 26.26 | -0.68 | -26.89 | 9.97 | -23.07 | -74.93 | 1.22 | 0.0 | -0.81 | 6.14 | 0.82 | 2.33 | 4.04 | 0.0 | 0.0 | 0.37 | 0.0 | 85.0 | 10.24 | -8.98 | 1500.0 | 14.65 | -6.45 | 200.2 | -0.5 | -6.38 | -35.14 | 9.74 | -9.65 | 3507.41 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.93 | 445.67 | 1183.33 | 48.09 | 10.22 | 45.16 | 19.18 | 0 | -33.4 | 5.0 | 85.19 | 125.23 | 0.21 | -8.7 | -68.66 | 11.37 | 4020.69 | 2873.17 | 0.03 | 0.0 | -25.0 | 3.30 | 50.55 | 12.09 | 64.66 | 8.04 | 32.74 | 26.44 | -26.39 | -26.06 | 12.96 | -67.23 | -56.5 | 1.22 | 0.0 | -0.81 | 6.09 | 0.83 | 1.5 | 4.04 | 0.0 | 0.0 | 0.37 | 85.0 | 85.0 | 11.25 | 22400.0 | 1084.21 | 15.66 | 265.03 | 201.73 | -0.47 | 2.08 | 18.97 | 10.78 | 2606.98 | 2813.51 | 0.00 | 0 | 0 |
| 21Q2 (7) | 1.27 | -19.11 | 111.67 | 43.63 | 5.59 | 51.92 | 0 | -100.0 | -100.0 | 2.7 | 125.0 | 0 | 0.23 | -4.17 | 0.0 | -0.29 | 0.0 | -107.14 | 0.03 | -25.0 | -57.14 | 2.19 | -25.0 | 0 | 59.85 | 7.12 | 26.77 | 35.92 | -0.69 | 0.03 | 39.55 | 0.08 | -33.44 | 1.22 | -0.81 | -0.81 | 6.04 | 0.0 | 0.67 | 4.04 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.05 | -85.29 | -96.32 | 4.29 | -6.54 | -23.39 | -0.48 | -23.08 | 14.29 | -0.43 | -760.0 | -153.75 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.57 | 141.54 | 207.84 | 41.32 | 13.99 | 51.8 | 18.4 | -1.29 | 36700.0 | 1.2 | -48.94 | -14.89 | 0.24 | 4.35 | 4.35 | -0.29 | 9.38 | -31.82 | 0.04 | 0.0 | -42.86 | 2.92 | -0.73 | 0 | 55.87 | 8.72 | 27.79 | 36.17 | 0.7 | -0.19 | 39.52 | -0.63 | -34.09 | 1.23 | 0.0 | 0.0 | 6.04 | 0.67 | 0.67 | 4.04 | 0.0 | 0.0 | 0.2 | 0.0 | -67.74 | 0.34 | -46.88 | -79.76 | 4.59 | -5.94 | -27.6 | -0.39 | -5.41 | 20.41 | -0.05 | -118.52 | -104.2 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.65 | 20.37 | -71.62 | 36.25 | 9.42 | 40.72 | 18.64 | -35.28 | 0 | 2.35 | 5.86 | 69.06 | 0.23 | -65.67 | 0.0 | -0.32 | 21.95 | 74.4 | 0.04 | 0.0 | -20.0 | 2.94 | 0.0 | 0 | 51.39 | 5.5 | 29.71 | 35.92 | 0.45 | -1.45 | 39.77 | 33.5 | -32.27 | 1.23 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | 0.2 | 0.0 | -67.74 | 0.64 | -32.63 | -66.32 | 4.88 | -5.97 | -25.61 | -0.37 | 36.21 | -85.0 | 0.27 | -27.03 | -84.12 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.54 | -10.0 | 0.0 | 33.13 | 15.36 | 0.0 | 28.8 | 2931.58 | 0.0 | 2.22 | 0 | 0.0 | 0.67 | 191.3 | 0.0 | -0.41 | -192.86 | 0.0 | 0.04 | -42.86 | 0.0 | 2.94 | 0 | 0.0 | 48.71 | 3.18 | 0.0 | 35.76 | -0.42 | 0.0 | 29.79 | -49.87 | 0.0 | 1.23 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.95 | -30.15 | 0.0 | 5.19 | -7.32 | 0.0 | -0.58 | -3.57 | 0.0 | 0.37 | -53.75 | 0.0 | 0.00 | 0 | 0.0 |
