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) | 7.95 | 25.99 | 8.02 | -5.65 | 0.52 | 13.04 | 0 | 0 | 29.36 | -10.13 | 3.1 | -23.08 | 6.62 | -24.77 | 22.55 | -16.29 | 10.32 | -8.27 | 0.81 | 440.0 | 0.7 | 125.81 | 0.02 | 100.0 | 8.4 | 0.0 | 4.23 | 10.73 | 1.64 | -23.36 | 15.1 | 5.59 | 20.97 | 3.5 | -2.08 | 0 | 13.02 | 2.76 | 0.13 | -1.02 |
| 2022 (9) | 6.31 | 17.07 | 8.5 | 43.58 | 0.46 | -43.21 | 0 | 0 | 32.67 | 37.33 | 4.03 | 53.82 | 8.8 | 45.94 | 26.94 | 6.27 | 11.25 | 5.63 | 0.15 | -6.25 | 0.31 | -73.95 | 0.01 | 0.0 | 8.4 | 0.0 | 3.82 | 7.3 | 2.14 | 10.88 | 14.3 | 14.95 | 20.26 | 12.99 | -1.63 | 0 | 12.67 | 22.89 | 0.13 | -6.08 |
| 2021 (8) | 5.39 | -1.1 | 5.92 | 30.97 | 0.81 | 47.27 | 0 | 0 | 23.79 | -9.61 | 2.62 | -17.09 | 6.03 | -15.9 | 25.35 | -6.96 | 10.65 | 15.51 | 0.16 | -5.88 | 1.19 | -33.52 | 0.01 | 0.0 | 8.4 | 0.0 | 3.56 | 9.88 | 1.93 | 38.85 | 12.44 | -2.58 | 17.93 | 3.05 | -2.13 | 0 | 10.31 | -4.98 | 0.14 | -5.12 |
| 2020 (7) | 5.45 | 9.88 | 4.52 | -37.57 | 0.55 | -12.7 | 0 | 0 | 26.32 | -9.21 | 3.16 | 4.98 | 7.17 | 1.27 | 27.24 | 11.54 | 9.22 | -6.87 | 0.17 | 0 | 1.79 | 4.68 | 0.01 | 0 | 8.4 | 0.0 | 3.24 | 10.2 | 1.39 | 37.62 | 12.77 | 6.68 | 17.4 | 9.3 | -1.92 | 0 | 10.85 | 2.46 | 0.15 | 6.37 |
| 2019 (6) | 4.96 | -36.16 | 7.24 | 8.87 | 0.63 | 186.36 | 0 | 0 | 28.99 | -13.2 | 3.01 | -18.21 | 7.08 | -14.08 | 24.42 | -1.01 | 9.9 | 2.7 | 0 | 0 | 1.71 | -28.45 | 0 | 0 | 8.4 | 0.0 | 2.94 | 14.4 | 1.01 | 9.78 | 11.97 | 4.45 | 15.92 | 6.49 | -1.38 | 0 | 10.59 | 1.24 | 0.14 | -4.76 |
| 2018 (5) | 7.77 | 31.92 | 6.65 | 27.88 | 0.22 | 37.5 | 0 | 0 | 33.4 | 16.58 | 3.68 | 56.6 | 8.24 | 50.36 | 24.67 | 28.98 | 9.64 | 1.69 | 0 | 0 | 2.39 | 60.4 | 0.01 | 0.0 | 8.4 | 0.0 | 2.57 | 10.3 | 0.92 | 240.74 | 11.46 | 12.91 | 14.95 | 17.25 | -1.0 | 0 | 10.46 | 13.2 | 0.15 | -1.58 |
| 2017 (4) | 5.89 | -21.26 | 5.2 | -10.34 | 0.16 | 0 | 0 | 0 | 28.65 | 9.77 | 2.35 | -39.43 | 5.48 | -5.03 | 19.13 | -13.48 | 9.48 | 35.43 | 0 | 0 | 1.49 | 0 | 0.01 | 0.0 | 8.4 | 2.07 | 2.33 | 19.49 | 0.27 | 2600.0 | 10.15 | -3.79 | 12.75 | 1.92 | -0.91 | 0 | 9.24 | -10.2 | 0.15 | 19.58 |
| 2016 (3) | 7.48 | 11.98 | 5.8 | -13.82 | 0 | 0 | 0 | 0 | 26.1 | -7.61 | 3.88 | 37.1 | 5.77 | -0.35 | 22.11 | 7.86 | 7.0 | -2.51 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 8.23 | 0.0 | 1.95 | 17.47 | 0.01 | 0.0 | 10.55 | 24.7 | 12.51 | 23.49 | -0.26 | 0 | 10.29 | 11.36 | 0.13 | 5.29 |
| 2015 (2) | 6.68 | 81.52 | 6.73 | 5.32 | 0 | 0 | 0 | 0 | 28.25 | -4.88 | 2.83 | 45.88 | 5.79 | 26.7 | 20.50 | 33.2 | 7.18 | -17.19 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 8.23 | 3.0 | 1.66 | 12.93 | 0.01 | 0.0 | 8.46 | 23.14 | 10.13 | 21.32 | 0.78 | -9.3 | 9.24 | 19.53 | 0.12 | 0.91 |
| 2014 (1) | 3.68 | 33.82 | 6.39 | 2.08 | 0 | 0 | 0 | 0 | 29.7 | 21.92 | 1.94 | 39.57 | 4.57 | 16.88 | 15.39 | -4.13 | 8.67 | -8.93 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 7.99 | 3.9 | 1.47 | 10.53 | 0.01 | -97.5 | 6.87 | 27.7 | 8.35 | 17.28 | 0.86 | 437.5 | 7.73 | 39.53 | 0.12 | -5.15 |
| 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) | 8.5 | -10.53 | 20.74 | 7.28 | -9.34 | -13.74 | 0.3 | -23.08 | -43.4 | 0 | 0 | 0 | 8.27 | 5.89 | 3.25 | 1.06 | -1.85 | 23.26 | 6.12 | -1.13 | -17.96 | 21.26 | -2.02 | -9.38 | 10.58 | -2.31 | 1.54 | 0.81 | 0.0 | -1.22 | 2.56 | -24.26 | 190.91 | 0.02 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 4.55 | 0.0 | 7.57 | 2.09 | 0.0 | 27.44 | 15.16 | 7.52 | 6.61 | 21.8 | 5.11 | 8.51 | -1.49 | 4.49 | -28.45 | 13.67 | 9.01 | 4.67 | 0.14 | 2.15 | 2.0 |
| 24Q2 (19) | 9.5 | 19.35 | 13.64 | 8.03 | -22.42 | 19.32 | 0.39 | -17.02 | -22.0 | 0 | 0 | 0 | 7.81 | 38.97 | -0.26 | 1.08 | 191.89 | 47.95 | 6.19 | 11.73 | -4.03 | 21.70 | 11.81 | 10.88 | 10.83 | 0.0 | -3.04 | 0.81 | 0.0 | 478.57 | 3.38 | 397.06 | 244.9 | 0.02 | 0.0 | 100.0 | 8.4 | 0.0 | 0.0 | 4.55 | 7.57 | 7.57 | 2.09 | 27.44 | 27.44 | 14.1 | -8.86 | 5.62 | 20.74 | -2.81 | 7.91 | -1.56 | -6.12 | 1.27 | 12.54 | -10.43 | 6.54 | 0.14 | 0.74 | -4.36 |
| 24Q1 (18) | 7.96 | 0.13 | 7.57 | 10.35 | 29.05 | 66.13 | 0.47 | -9.62 | 4.44 | 0 | 0 | 0 | 5.62 | -20.62 | -12.87 | 0.37 | -55.95 | -43.94 | 5.54 | -16.31 | -17.31 | 19.41 | -13.88 | -4.13 | 10.83 | 4.94 | -7.28 | 0.81 | 0.0 | 440.0 | 0.68 | -2.86 | -15.0 | 0.02 | 0.0 | 100.0 | 8.4 | 0.0 | 0.0 | 4.23 | 0.0 | 10.73 | 1.64 | 0.0 | -23.36 | 15.47 | 2.45 | 3.34 | 21.34 | 1.76 | 1.96 | -1.47 | 29.33 | 6.37 | 14.0 | 7.53 | 4.48 | 0.13 | 1.64 | 2.26 |
| 23Q4 (17) | 7.95 | 12.93 | 25.99 | 8.02 | -4.98 | -5.65 | 0.52 | -1.89 | 13.04 | 0 | 0 | 0 | 7.08 | -11.61 | -25.47 | 0.84 | -2.33 | -42.47 | 6.62 | -11.26 | -24.77 | 22.54 | -3.95 | -16.32 | 10.32 | -0.96 | -8.27 | 0.81 | -1.22 | 440.0 | 0.7 | -20.45 | 125.81 | 0.02 | 0.0 | 100.0 | 8.4 | 0.0 | 0.0 | 4.23 | 0.0 | 10.73 | 1.64 | 0.0 | -23.36 | 15.1 | 6.19 | 5.59 | 20.97 | 4.38 | 3.5 | -2.08 | -79.31 | -27.61 | 13.02 | -0.31 | 2.76 | 0.13 | -2.48 | -1.02 |
| 23Q3 (16) | 7.04 | -15.79 | 26.85 | 8.44 | 25.41 | -2.43 | 0.53 | 6.0 | 10.42 | 0 | 0 | 0 | 8.01 | 2.3 | -12.65 | 0.86 | 17.81 | -28.93 | 7.46 | 15.66 | -11.19 | 23.47 | 19.88 | -20.24 | 10.42 | -6.71 | -9.39 | 0.82 | 485.71 | 412.5 | 0.88 | -10.2 | 100.0 | 0.02 | 100.0 | 100.0 | 8.4 | 0.0 | 0.0 | 4.23 | 0.0 | 10.73 | 1.64 | 0.0 | -23.36 | 14.22 | 6.52 | 11.27 | 20.09 | 4.53 | 7.2 | -1.16 | 26.58 | -31.82 | 13.06 | 10.96 | 9.75 | 0.14 | -4.21 | -4.47 |
| 23Q2 (15) | 8.36 | 12.97 | 43.64 | 6.73 | 8.03 | -7.17 | 0.5 | 11.11 | -24.24 | 0 | 0 | 0 | 7.83 | 21.4 | -1.76 | 0.73 | 10.61 | -27.0 | 6.45 | -3.73 | -3.44 | 19.58 | -3.32 | -28.76 | 11.17 | -4.37 | -9.55 | 0.14 | -6.67 | -12.5 | 0.98 | 22.5 | 88.46 | 0.01 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 4.23 | 10.73 | 10.73 | 1.64 | -23.36 | -23.36 | 13.35 | -10.82 | 15.38 | 19.22 | -8.17 | 9.64 | -1.58 | -0.64 | -8.22 | 11.77 | -12.16 | 16.42 | 0.14 | 7.71 | -2.81 |
| 23Q1 (14) | 7.4 | 17.27 | 48.59 | 6.23 | -26.71 | 16.45 | 0.45 | -2.17 | -46.43 | 0 | 0 | 0 | 6.45 | -32.11 | 6.97 | 0.66 | -54.79 | 83.33 | 6.7 | -23.86 | 18.37 | 20.25 | -24.83 | -17.9 | 11.68 | 3.82 | -1.52 | 0.15 | 0.0 | -6.25 | 0.8 | 158.06 | -27.27 | 0.01 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 3.82 | 0.0 | 7.3 | 2.14 | 0.0 | 10.88 | 14.97 | 4.69 | 17.04 | 20.93 | 3.31 | 14.43 | -1.57 | 3.68 | -5.37 | 13.4 | 5.76 | 18.58 | 0.13 | -1.62 | -6.55 |
| 22Q4 (13) | 6.31 | 13.69 | 17.07 | 8.5 | -1.73 | 43.58 | 0.46 | -4.17 | -43.21 | 0 | 0 | 0 | 9.5 | 3.6 | 76.58 | 1.46 | 20.66 | 356.25 | 8.8 | 4.76 | 45.94 | 26.94 | -8.45 | 6.27 | 11.25 | -2.17 | 5.63 | 0.15 | -6.25 | -6.25 | 0.31 | -29.55 | -73.95 | 0.01 | 0.0 | 0.0 | 8.4 | 0.0 | 0.0 | 3.82 | 0.0 | 7.3 | 2.14 | 0.0 | 10.88 | 14.3 | 11.89 | 14.95 | 20.26 | 8.11 | 12.99 | -1.63 | -85.23 | 23.47 | 12.67 | 6.47 | 22.89 | 0.13 | -5.88 | -6.08 |
| 22Q3 (12) | 5.55 | -4.64 | -7.04 | 8.65 | 19.31 | 48.88 | 0.48 | -27.27 | -11.11 | 0 | 0 | 0 | 9.17 | 15.06 | 86.0 | 1.21 | 21.0 | 236.11 | 8.4 | 25.75 | 45.58 | 29.42 | 7.07 | 29.31 | 11.5 | -6.88 | 12.3 | 0.16 | 0.0 | 0.0 | 0.44 | -15.38 | -67.88 | 0.01 | 0.0 | 0 | 8.4 | 0.0 | 0.0 | 3.82 | 0.0 | 7.3 | 2.14 | 0.0 | 10.88 | 12.78 | 10.46 | 5.62 | 18.74 | 6.9 | 6.48 | -0.88 | 39.73 | 59.45 | 11.9 | 17.71 | 19.84 | 0.14 | -2.55 | -1.09 |
| 22Q2 (11) | 5.82 | 16.87 | -18.03 | 7.25 | 35.51 | 38.62 | 0.66 | -21.43 | 22.22 | 0 | 0 | 0 | 7.97 | 32.17 | 20.57 | 1.0 | 177.78 | 1.01 | 6.68 | 18.02 | 18.23 | 27.48 | 11.42 | 36.61 | 12.35 | 4.13 | 19.09 | 0.16 | 0.0 | -5.88 | 0.52 | -52.73 | -63.12 | 0.01 | 0.0 | 0 | 8.4 | 0.0 | 0.0 | 3.82 | 7.3 | 17.9 | 2.14 | 10.88 | 53.96 | 11.57 | -9.54 | -21.29 | 17.53 | -4.16 | -9.31 | -1.46 | 2.01 | 35.4 | 10.11 | -10.53 | -18.73 | 0.15 | 3.56 | 7.42 |
| 22Q1 (10) | 4.98 | -7.61 | -16.58 | 5.35 | -9.63 | -5.48 | 0.84 | 3.7 | 52.73 | 0 | 0 | 0 | 6.03 | 12.08 | -12.23 | 0.36 | 12.5 | -61.7 | 5.66 | -6.14 | -22.99 | 24.66 | -2.7 | -4.77 | 11.86 | 11.36 | 22.14 | 0.16 | 0.0 | -5.88 | 1.1 | -7.56 | -37.5 | 0.01 | 0.0 | 0 | 8.4 | 0.0 | 0.0 | 3.56 | 0.0 | 9.88 | 1.93 | 0.0 | 38.85 | 12.79 | 2.81 | -6.71 | 18.29 | 2.01 | -0.27 | -1.49 | 30.05 | 25.13 | 11.3 | 9.6 | -3.58 | 0.14 | -1.13 | -0.11 |
| 21Q4 (9) | 5.39 | -9.72 | -1.1 | 5.92 | 1.89 | 30.97 | 0.81 | 50.0 | 47.27 | 0 | 0 | 0 | 5.38 | 9.13 | -22.59 | 0.32 | -11.11 | -31.91 | 6.03 | 4.51 | -15.9 | 25.35 | 11.4 | -6.96 | 10.65 | 4.0 | 15.51 | 0.16 | 0.0 | -5.88 | 1.19 | -13.14 | -33.52 | 0.01 | 0 | 0.0 | 8.4 | 0.0 | 0.0 | 3.56 | 0.0 | 9.88 | 1.93 | 0.0 | 38.85 | 12.44 | 2.81 | -2.58 | 17.93 | 1.88 | 3.05 | -2.13 | 1.84 | -10.94 | 10.31 | 3.83 | -4.98 | 0.14 | -0.87 | -5.12 |
| 21Q3 (8) | 5.97 | -15.92 | -1.81 | 5.81 | 11.09 | 23.09 | 0.54 | 0.0 | 157.14 | 0 | 0 | 0 | 4.93 | -25.42 | -35.64 | 0.36 | -63.64 | -77.36 | 5.77 | 2.12 | -12.44 | 22.75 | 13.12 | -5.81 | 10.24 | -1.25 | 15.06 | 0.16 | -5.88 | 0 | 1.37 | -2.84 | -36.57 | 0 | 0 | 0 | 8.4 | 0.0 | 0.0 | 3.56 | 9.88 | 9.88 | 1.93 | 38.85 | 38.85 | 12.1 | -17.69 | -1.55 | 17.6 | -8.95 | 4.02 | -2.17 | 3.98 | -6.9 | 9.93 | -20.18 | -3.22 | 0.14 | 5.84 | -5.85 |
| 21Q2 (7) | 7.1 | 18.93 | 40.87 | 5.23 | -7.6 | -15.37 | 0.54 | -1.82 | -12.9 | 0 | 0 | 0 | 6.61 | -3.78 | -4.2 | 0.99 | 5.32 | 15.12 | 5.65 | -23.13 | -15.8 | 20.11 | -22.34 | 0 | 10.37 | 6.8 | 10.08 | 0.17 | 0.0 | 0 | 1.41 | -19.89 | -43.15 | 0 | 0 | 0 | 8.4 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 14.7 | 7.22 | 37.38 | 19.33 | 5.4 | 26.09 | -2.26 | -13.57 | -27.68 | 12.44 | 6.14 | 39.31 | 0.14 | -3.7 | -4.07 |
| 21Q1 (6) | 5.97 | 9.54 | 30.07 | 5.66 | 25.22 | -25.13 | 0.55 | 0.0 | -12.7 | 0 | 0 | 0 | 6.87 | -1.15 | 42.83 | 0.94 | 100.0 | 308.7 | 7.35 | 2.51 | 14.84 | 25.90 | -4.93 | 0 | 9.71 | 5.31 | -11.0 | 0.17 | 0.0 | 0 | 1.76 | -1.68 | -36.46 | 0 | -100.0 | 0 | 8.4 | 0.0 | 0.0 | 3.24 | 0.0 | 10.2 | 1.39 | 0.0 | 37.62 | 13.71 | 7.36 | 12.38 | 18.34 | 5.4 | 13.56 | -1.99 | -3.65 | -19.88 | 11.72 | 8.02 | 11.2 | 0.14 | -6.08 | 10.83 |
| 20Q4 (5) | 5.45 | -10.36 | 9.88 | 4.52 | -4.24 | -37.57 | 0.55 | 161.9 | -12.7 | 0 | 0 | 0 | 6.95 | -9.27 | -12.14 | 0.47 | -70.44 | -47.19 | 7.17 | 8.8 | 1.27 | 27.24 | 12.77 | 0 | 9.22 | 3.6 | -6.87 | 0.17 | 0 | 0 | 1.79 | -17.13 | 4.68 | 0.01 | 0 | 0 | 8.4 | 0.0 | 0.0 | 3.24 | 0.0 | 10.2 | 1.39 | 0.0 | 37.62 | 12.77 | 3.91 | 6.68 | 17.4 | 2.84 | 9.3 | -1.92 | 5.42 | -39.13 | 10.85 | 5.75 | 2.46 | 0.15 | -1.64 | 6.37 |
| 20Q3 (4) | 6.08 | 20.63 | 0.0 | 4.72 | -23.62 | 0.0 | 0.21 | -66.13 | 0.0 | 0 | 0 | 0.0 | 7.66 | 11.01 | 0.0 | 1.59 | 84.88 | 0.0 | 6.59 | -1.79 | 0.0 | 24.16 | 0 | 0.0 | 8.9 | -5.52 | 0.0 | 0 | 0 | 0.0 | 2.16 | -12.9 | 0.0 | 0 | 0 | 0.0 | 8.4 | 0.0 | 0.0 | 3.24 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 12.29 | 14.86 | 0.0 | 16.92 | 10.37 | 0.0 | -2.03 | -14.69 | 0.0 | 10.26 | 14.89 | 0.0 | 0.15 | 7.84 | 0.0 |
