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) | 9.1 | 35.62 | 14.97 | 48.22 | 5.21 | 113.52 | 0 | 0 | 29.84 | -7.27 | 0.32 | -76.81 | 2.93 | 21.58 | 9.82 | 31.11 | 5.71 | -14.52 | 0 | 0 | 13.25 | 31.45 | 0.2 | -20.0 | 6.13 | 0.16 | 1.11 | 14.43 | 0.13 | -50.0 | 2.73 | -31.41 | 3.97 | -23.8 | -0.16 | 0 | 2.57 | -33.25 | 0.07 | -1.0 |
| 2022 (9) | 6.71 | -0.15 | 10.1 | 88.08 | 2.44 | -65.14 | 0 | 0 | 32.18 | 11.74 | 1.38 | 142.11 | 2.41 | -23.73 | 7.49 | -31.74 | 6.68 | -10.93 | 0 | 0 | 10.08 | 808.11 | 0.25 | -13.79 | 6.12 | 30.77 | 0.97 | 6.59 | 0.26 | 18.18 | 3.98 | 25.95 | 5.21 | 21.73 | -0.13 | 0 | 3.85 | 32.76 | 0.08 | -84.37 |
| 2021 (8) | 6.72 | 3.54 | 5.37 | 52.99 | 7.0 | 1272.55 | 0 | 0 | 28.8 | 36.62 | 0.57 | -84.3 | 3.16 | 58.79 | 10.97 | 16.23 | 7.5 | 44.79 | 0 | 0 | 1.11 | -86.18 | 0.29 | 625.0 | 4.68 | 0.0 | 0.91 | 65.45 | 0.22 | 69.23 | 3.16 | -20.6 | 4.28 | -8.15 | -0.26 | 0 | 2.9 | -22.87 | 0.48 | 2.28 |
| 2020 (7) | 6.49 | 114.9 | 3.51 | 107.69 | 0.51 | 0 | 0 | 0 | 21.08 | 33.42 | 3.63 | 1715.0 | 1.99 | 231.67 | 9.44 | 148.59 | 5.18 | 70.96 | 0 | 0 | 8.03 | 6591.67 | 0.04 | 0.0 | 4.68 | 0.86 | 0.55 | 3.77 | 0.13 | 30.0 | 3.98 | 521.88 | 4.66 | 266.93 | -0.22 | 0 | 3.76 | 637.25 | 0.47 | 235.65 |
| 2019 (6) | 3.02 | -24.5 | 1.69 | 8.33 | 0 | 0 | 0 | 0 | 15.8 | -1.5 | 0.2 | -68.25 | 0.6 | -30.23 | 3.80 | -29.17 | 3.03 | -4.72 | 0 | 0 | 0.12 | -92.26 | 0.04 | -20.0 | 4.64 | 47.3 | 0.53 | 12.77 | 0.1 | -41.18 | 0.64 | -39.05 | 1.27 | -24.85 | -0.13 | 0 | 0.51 | -45.16 | 0.14 | -22.78 |
| 2018 (5) | 4.0 | -8.47 | 1.56 | -41.13 | 0.7 | 337.5 | 0 | 0 | 16.04 | 6.72 | 0.63 | 530.0 | 0.86 | 43.33 | 5.36 | 34.31 | 3.18 | 21.37 | 0 | 0 | 1.55 | 6.16 | 0.05 | -28.57 | 3.15 | 0.0 | 0.47 | 2.17 | 0.17 | 325.0 | 1.05 | 43.84 | 1.69 | 38.52 | -0.12 | 0 | 0.93 | 102.17 | 0.18 | -5.45 |
| 2017 (4) | 4.37 | 84.39 | 2.65 | 165.0 | 0.16 | 6.67 | 0 | 0 | 15.03 | -0.33 | 0.1 | -68.75 | 0.6 | -15.49 | 3.99 | -15.21 | 2.62 | 0.77 | 0 | 0 | 1.46 | -9.32 | 0.07 | 16.67 | 3.15 | -0.32 | 0.46 | 9.52 | 0.04 | -33.33 | 0.73 | -23.96 | 1.22 | -15.86 | -0.27 | 0 | 0.46 | -25.81 | 0.19 | 24.4 |
| 2016 (3) | 2.37 | -31.3 | 1.0 | 35.14 | 0.15 | 36.36 | 0 | 0 | 15.08 | 1.89 | 0.32 | -54.29 | 0.71 | 5.97 | 4.71 | 4.0 | 2.6 | -2.99 | 0 | 0 | 1.61 | 360.0 | 0.06 | 100.0 | 3.16 | 4.98 | 0.42 | 16.67 | 0.06 | 0 | 0.96 | -11.11 | 1.45 | 0.69 | -0.34 | 0 | 0.62 | -39.22 | 0.15 | 0 |
| 2015 (2) | 3.45 | 26.37 | 0.74 | -2.63 | 0.11 | -38.89 | 0 | 0 | 14.8 | 6.25 | 0.7 | 105.88 | 0.67 | 11.67 | 4.53 | 5.1 | 2.68 | -1.47 | 0 | 0 | 0.35 | -25.53 | 0.03 | 0.0 | 3.01 | 0.0 | 0.36 | 12.5 | 0 | 0 | 1.08 | 63.64 | 1.44 | 46.94 | -0.06 | 0 | 1.02 | 36.0 | 0.00 | 0 |
| 2014 (1) | 2.73 | 55.11 | 0.76 | 0 | 0.18 | -25.0 | 0 | 0 | 13.93 | 1.83 | 0.34 | -48.48 | 0.6 | 27.66 | 4.31 | 25.37 | 2.72 | 32.68 | 0 | 0 | 0.47 | -27.69 | 0.03 | -25.0 | 3.01 | 17.12 | 0.32 | 28.0 | 0 | 0 | 0.66 | -16.46 | 0.98 | -5.77 | 0.09 | 28.57 | 0.75 | -12.79 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 7.96 | 17.06 | -16.21 | 12.57 | 22.16 | -12.16 | 3.27 | 9.73 | -34.34 | 0 | 0 | 0 | 8.42 | 11.67 | 11.67 | -0.07 | -121.21 | -113.46 | 3.45 | -2.27 | 32.18 | 10.88 | -4.98 | 13.18 | 8.32 | 12.28 | 20.58 | 0 | 0 | 0 | 22.21 | 0.63 | 50.17 | 0.15 | -6.25 | -25.0 | 6.13 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.16 | 0.0 | 23.08 | 2.41 | -2.82 | -2.43 | 3.68 | -1.87 | -0.81 | -0.13 | 0.0 | -44.44 | 2.28 | -2.98 | -4.2 | 0.08 | 2.17 | -3.2 |
| 24Q2 (19) | 6.8 | -15.32 | 7.59 | 10.29 | -21.87 | -7.96 | 2.98 | -26.96 | -41.57 | 0 | 0 | 0 | 7.54 | 23.0 | 36.59 | 0.33 | 237.5 | 162.26 | 3.53 | 47.08 | 45.27 | 11.45 | 37.45 | 29.02 | 7.41 | 16.88 | 22.48 | 0 | 0 | 0 | 22.07 | 33.6 | 57.64 | 0.16 | -11.11 | -27.27 | 6.13 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.16 | 23.08 | 23.08 | 2.48 | 13.24 | 27.18 | 3.75 | 9.65 | 17.55 | -0.13 | -8.33 | -30.0 | 2.35 | 13.53 | 27.03 | 0.08 | -3.22 | -8.18 |
| 24Q1 (18) | 8.03 | -11.76 | 36.8 | 13.17 | -12.02 | 11.8 | 4.08 | -21.69 | 6.25 | 0 | 0 | 0 | 6.13 | -36.34 | -14.15 | -0.24 | -182.76 | -700.0 | 2.4 | -18.09 | -8.05 | 8.33 | -15.22 | -3.58 | 6.34 | 11.03 | 5.49 | 0 | 0 | 0 | 16.52 | 24.68 | 81.54 | 0.18 | -10.0 | -59.09 | 6.13 | 0.0 | 0.0 | 1.11 | 0.0 | 14.43 | 0.13 | 0.0 | -50.0 | 2.19 | -19.78 | -29.81 | 3.42 | -13.85 | -21.38 | -0.12 | 25.0 | 14.29 | 2.07 | -19.46 | -30.54 | 0.08 | 4.48 | 1.19 |
| 23Q4 (17) | 9.1 | -4.21 | 35.62 | 14.97 | 4.61 | 48.22 | 5.21 | 4.62 | 113.52 | 0 | 0 | 0 | 9.63 | 27.72 | 38.36 | 0.29 | -44.23 | 825.0 | 2.93 | 12.26 | 21.58 | 9.82 | 2.21 | 31.11 | 5.71 | -17.25 | -14.52 | 0 | 0 | 0 | 13.25 | -10.41 | 31.45 | 0.2 | 0.0 | -20.0 | 6.13 | 0.0 | 0.16 | 1.11 | 0.0 | 14.43 | 0.13 | 0.0 | -50.0 | 2.73 | 10.53 | -31.41 | 3.97 | 7.01 | -23.8 | -0.16 | -77.78 | -23.08 | 2.57 | 7.98 | -33.25 | 0.07 | -6.31 | -1.0 |
| 23Q3 (16) | 9.5 | 50.32 | 25.5 | 14.31 | 28.0 | 70.36 | 4.98 | -2.35 | -8.12 | 0 | 0 | 0 | 7.54 | 36.59 | -2.96 | 0.52 | 198.11 | 15.56 | 2.61 | 7.41 | -8.42 | 9.61 | 8.32 | 10.49 | 6.9 | 14.05 | 4.07 | 0 | 0 | 0 | 14.79 | 5.64 | 123.75 | 0.2 | -9.09 | -16.67 | 6.13 | 0.0 | 0.16 | 1.11 | 0.0 | 14.43 | 0.13 | 0.0 | -50.0 | 2.47 | 26.67 | -38.25 | 3.71 | 16.3 | -29.06 | -0.09 | 10.0 | -12.5 | 2.38 | 28.65 | -39.29 | 0.08 | -3.09 | 3.6 |
| 23Q2 (15) | 6.32 | 7.67 | -29.86 | 11.18 | -5.09 | 43.33 | 5.1 | 32.81 | -6.93 | 0 | 0 | 0 | 5.52 | -22.69 | -33.89 | -0.53 | -1425.0 | -215.22 | 2.43 | -6.9 | -13.83 | 8.87 | 2.72 | 0.58 | 6.05 | 0.67 | -7.49 | 0 | 0 | 0 | 14.0 | 53.85 | 158.78 | 0.22 | -50.0 | -12.0 | 6.13 | 0.0 | 0.16 | 1.11 | 14.43 | 14.43 | 0.13 | -50.0 | -50.0 | 1.95 | -37.5 | -44.92 | 3.19 | -26.67 | -33.26 | -0.1 | 28.57 | 41.18 | 1.85 | -37.92 | -45.1 | 0.08 | 6.66 | 8.56 |
| 23Q1 (14) | 5.87 | -12.52 | -14.43 | 11.78 | 16.63 | 71.22 | 3.84 | 57.38 | -30.43 | 0 | 0 | 0 | 7.14 | 2.59 | -21.45 | 0.04 | 200.0 | -92.0 | 2.61 | 8.3 | -35.56 | 8.64 | 15.29 | -30.42 | 6.01 | -10.03 | -14.14 | 0 | 0 | 0 | 9.1 | -9.72 | 269.92 | 0.44 | 76.0 | 62.96 | 6.13 | 0.16 | 30.98 | 0.97 | 0.0 | 6.59 | 0.26 | 0.0 | 18.18 | 3.12 | -21.61 | -2.19 | 4.35 | -16.51 | 0.69 | -0.14 | -7.69 | 30.0 | 2.98 | -22.6 | -0.33 | 0.08 | 2.22 | -84.07 |
| 22Q4 (13) | 6.71 | -11.36 | -0.15 | 10.1 | 20.24 | 88.08 | 2.44 | -54.98 | -65.14 | 0 | 0 | 0 | 6.96 | -10.42 | -7.94 | -0.04 | -108.89 | -300.0 | 2.41 | -15.44 | -23.73 | 7.49 | -13.86 | -31.72 | 6.68 | 0.75 | -10.93 | 0 | 0 | 0 | 10.08 | 52.5 | 808.11 | 0.25 | 4.17 | -13.79 | 6.12 | 0.0 | 30.77 | 0.97 | 0.0 | 6.59 | 0.26 | 0.0 | 18.18 | 3.98 | -0.5 | 25.95 | 5.21 | -0.38 | 21.73 | -0.13 | -62.5 | 50.0 | 3.85 | -1.79 | 32.76 | 0.08 | -1.95 | -84.37 |
| 22Q3 (12) | 7.57 | -15.98 | 30.74 | 8.4 | 7.69 | 82.21 | 5.42 | -1.09 | 154.46 | 0 | 0 | 0 | 7.77 | -6.95 | 11.48 | 0.45 | -2.17 | 650.0 | 2.85 | 1.06 | 1.42 | 8.70 | -1.4 | -19.96 | 6.63 | 1.38 | -6.49 | 0 | 0 | 0 | 6.61 | 22.18 | 8.18 | 0.24 | -4.0 | -14.29 | 6.12 | 0.0 | 30.77 | 0.97 | 0.0 | 6.59 | 0.26 | 0.0 | 18.18 | 4.0 | 12.99 | 26.98 | 5.23 | 9.41 | 22.48 | -0.08 | 52.94 | 68.0 | 3.92 | 16.32 | 35.17 | 0.08 | 1.55 | -84.1 |
| 22Q2 (11) | 9.01 | 31.34 | 43.93 | 7.8 | 13.37 | 80.14 | 5.48 | -0.72 | 159.72 | 0 | 0 | 0 | 8.35 | -8.14 | -7.33 | 0.46 | -8.0 | 6.98 | 2.82 | -30.37 | -33.96 | 8.82 | -28.93 | -47.96 | 6.54 | -6.57 | 3.81 | 0 | 0 | 0 | 5.41 | 119.92 | -13.3 | 0.25 | -7.41 | 733.33 | 6.12 | 30.77 | 30.77 | 0.97 | 6.59 | 6.59 | 0.26 | 18.18 | 18.18 | 3.54 | 10.97 | 14.94 | 4.78 | 10.65 | 13.54 | -0.17 | 15.0 | 37.04 | 3.37 | 12.71 | 19.93 | 0.08 | -84.34 | -84.23 |
| 22Q1 (10) | 6.86 | 2.08 | 22.72 | 6.88 | 28.12 | 95.45 | 5.52 | -21.14 | 170.59 | 0 | 0 | 0 | 9.09 | 20.24 | 72.81 | 0.5 | 2400.0 | 900.0 | 4.05 | 28.16 | 48.35 | 12.41 | 13.12 | 0.57 | 7.0 | -6.67 | 12.0 | 0 | 0 | 0 | 2.46 | 121.62 | -61.56 | 0.27 | -6.9 | 800.0 | 4.68 | 0.0 | 0.0 | 0.91 | 0.0 | 65.45 | 0.22 | 0.0 | 69.23 | 3.19 | 0.95 | -20.84 | 4.32 | 0.93 | -8.28 | -0.2 | 23.08 | 13.04 | 2.99 | 3.1 | -21.32 | 0.48 | 0.28 | 2.41 |
| 21Q4 (9) | 6.72 | 16.06 | 3.54 | 5.37 | 16.49 | 52.99 | 7.0 | 228.64 | 1272.55 | 0 | 0 | 0 | 7.56 | 8.46 | 63.64 | 0.02 | -66.67 | 105.71 | 3.16 | 12.46 | 58.79 | 10.97 | 0.98 | 16.23 | 7.5 | 5.78 | 44.79 | 0 | 0 | 0 | 1.11 | -81.83 | -86.18 | 0.29 | 3.57 | 625.0 | 4.68 | 0.0 | 0.0 | 0.91 | 0.0 | 65.45 | 0.22 | 0.0 | 69.23 | 3.16 | 0.32 | -20.6 | 4.28 | 0.23 | -8.15 | -0.26 | -4.0 | -18.18 | 2.9 | 0.0 | -22.87 | 0.48 | -0.26 | 2.28 |
| 21Q3 (8) | 5.79 | -7.51 | -20.14 | 4.61 | 6.47 | -50.16 | 2.13 | 0.95 | 353.19 | 0 | 0 | 0 | 6.97 | -22.64 | 10.63 | 0.06 | -86.05 | -90.0 | 2.81 | -34.19 | 22.71 | 10.87 | -35.9 | -5.91 | 7.09 | 12.54 | 37.94 | 0 | 0 | 0 | 6.11 | -2.08 | 79.18 | 0.28 | 833.33 | 600.0 | 4.68 | 0.0 | 0.21 | 0.91 | 0.0 | 65.45 | 0.22 | 0.0 | 69.23 | 3.15 | 2.27 | -27.59 | 4.27 | 1.43 | -15.11 | -0.25 | 7.41 | -31.58 | 2.9 | 3.2 | -30.29 | 0.48 | 0.71 | 2.38 |
| 21Q2 (7) | 6.26 | 11.99 | 10.02 | 4.33 | 23.01 | -43.4 | 2.11 | 3.43 | 539.39 | 0 | 0 | 0 | 9.01 | 71.29 | 51.68 | 0.43 | 760.0 | -86.52 | 4.27 | 56.41 | 93.21 | 16.95 | 37.35 | 0 | 6.3 | 0.8 | 11.31 | 0 | 0 | 0 | 6.24 | -2.5 | 186.24 | 0.03 | 0.0 | -40.0 | 4.68 | 0.0 | 0.65 | 0.91 | 65.45 | 65.45 | 0.22 | 69.23 | 69.23 | 3.08 | -23.57 | -17.87 | 4.21 | -10.62 | -4.97 | -0.27 | -17.39 | -170.0 | 2.81 | -26.05 | -23.01 | 0.48 | 1.67 | -1.32 |
| 21Q1 (6) | 5.59 | -13.87 | 66.37 | 3.52 | 0.28 | -37.25 | 2.04 | 300.0 | 518.18 | 0 | 0 | 0 | 5.26 | 13.85 | 24.64 | 0.05 | 114.29 | -73.68 | 2.73 | 37.19 | 137.39 | 12.34 | 30.74 | 0 | 6.25 | 20.66 | 78.06 | 0 | 0 | 0 | 6.4 | -20.3 | 179.48 | 0.03 | -25.0 | 0.0 | 4.68 | 0.0 | 0.86 | 0.55 | 0.0 | 3.77 | 0.13 | 0.0 | 30.0 | 4.03 | 1.26 | 385.54 | 4.71 | 1.07 | 222.6 | -0.23 | -4.55 | -675.0 | 3.8 | 1.06 | 336.78 | 0.47 | 0.15 | 218.02 |
| 20Q4 (5) | 6.49 | -10.48 | 114.9 | 3.51 | -62.05 | 107.69 | 0.51 | 8.51 | 0 | 0 | 0 | 0 | 4.62 | -26.67 | 37.09 | -0.35 | -158.33 | -40.0 | 1.99 | -13.1 | 231.67 | 9.44 | -18.25 | 0 | 5.18 | 0.78 | 70.96 | 0 | 0 | 0 | 8.03 | 135.48 | 6591.67 | 0.04 | 0.0 | 0.0 | 4.68 | 0.21 | 0.86 | 0.55 | 0.0 | 3.77 | 0.13 | 0.0 | 30.0 | 3.98 | -8.51 | 521.88 | 4.66 | -7.36 | 266.93 | -0.22 | -15.79 | -69.23 | 3.76 | -9.62 | 637.25 | 0.47 | -0.16 | 235.65 |
| 20Q3 (4) | 7.25 | 27.42 | 0.0 | 9.25 | 20.92 | 0.0 | 0.47 | 42.42 | 0.0 | 0 | 0 | 0.0 | 6.3 | 6.06 | 0.0 | 0.6 | -81.19 | 0.0 | 2.29 | 3.62 | 0.0 | 11.55 | 0 | 0.0 | 5.14 | -9.19 | 0.0 | 0 | 0 | 0.0 | 3.41 | 56.42 | 0.0 | 0.04 | -20.0 | 0.0 | 4.67 | 0.43 | 0.0 | 0.55 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 4.35 | 16.0 | 0.0 | 5.03 | 13.54 | 0.0 | -0.19 | -90.0 | 0.0 | 4.16 | 13.97 | 0.0 | 0.47 | -2.93 | 0.0 |
