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) | 3.27 | -26.68 | 6.7 | -14.1 | 1.87 | 228.07 | 0 | 0 | 20.16 | -1.66 | 1.04 | 112.24 | 4.36 | 16.89 | 21.63 | 18.86 | 6.53 | -17.55 | 10.59 | 118.8 | 7.8 | -37.4 | 0.05 | -37.5 | 10.8 | 0.0 | 0.92 | 6.98 | 0.03 | -66.67 | 2.73 | 25.23 | 3.69 | 17.89 | 1.39 | -18.71 | 4.12 | 5.91 | 0.00 | 47.98 |
| 2022 (9) | 4.46 | 9.05 | 7.8 | -12.26 | 0.57 | -69.68 | 0 | 0 | 20.5 | 4.7 | 0.49 | 0 | 3.73 | -24.95 | 18.20 | -28.32 | 7.92 | -12.29 | 4.84 | -0.82 | 12.46 | 7.97 | 0.08 | 33.33 | 10.8 | 0.0 | 0.86 | 0.0 | 0.09 | 0.0 | 2.18 | 32.93 | 3.13 | 21.32 | 1.71 | -46.89 | 3.89 | -19.96 | 0.00 | -47.28 |
| 2021 (8) | 4.09 | 32.79 | 8.89 | 42.47 | 1.88 | 1.62 | 0 | 0 | 19.58 | 21.69 | -0.36 | 0 | 4.97 | -4.42 | 25.38 | -21.46 | 9.03 | 50.0 | 4.88 | 7.25 | 11.54 | 91.38 | 0.06 | 0 | 10.8 | 0.0 | 0.86 | 0.0 | 0.09 | 0.0 | 1.64 | -8.38 | 2.58 | -5.84 | 3.22 | -25.81 | 4.86 | -20.72 | 0.00 | 42.01 |
| 2020 (7) | 3.08 | 0.98 | 6.24 | -8.5 | 1.85 | 3.35 | 0 | 0 | 16.09 | -14.55 | -0.12 | 0 | 5.2 | -5.63 | 32.32 | 10.44 | 6.02 | -14.37 | 4.55 | 7.06 | 6.03 | -21.89 | 0 | 0 | 10.8 | 0.0 | 0.86 | 0.0 | 0.09 | 0.0 | 1.79 | -4.28 | 2.74 | -2.84 | 4.34 | -6.06 | 6.13 | -5.55 | 0.00 | 1.75 |
| 2019 (6) | 3.05 | -9.5 | 6.82 | -18.62 | 1.79 | 4375.0 | 0 | 0 | 18.83 | -31.05 | -0.28 | 0 | 5.51 | -41.82 | 29.26 | -15.61 | 7.03 | -31.15 | 4.25 | 60.98 | 7.72 | -26.41 | 0.01 | -50.0 | 10.8 | 0.0 | 0.86 | 16.22 | 0.09 | 0.0 | 1.87 | -37.25 | 2.82 | -25.98 | 4.62 | -11.32 | 6.49 | -20.76 | 0.00 | 7.48 |
| 2018 (5) | 3.37 | 8.71 | 8.38 | -4.01 | 0.04 | -97.66 | 0 | 0 | 27.31 | -1.9 | 1.2 | 81.82 | 9.47 | 12.47 | 34.68 | 14.65 | 10.21 | 14.33 | 2.64 | 1.54 | 10.49 | 102.51 | 0.02 | -50.0 | 10.8 | 0.0 | 0.74 | 10.45 | 0.09 | 0.0 | 2.98 | 54.4 | 3.81 | 41.64 | 5.21 | -23.38 | 8.19 | -6.19 | 0.00 | 2.13 |
| 2017 (4) | 3.1 | 11.91 | 8.73 | 23.83 | 1.71 | -4.47 | 0 | 0 | 27.84 | 22.7 | 0.66 | -10.81 | 8.42 | 17.6 | 30.24 | -4.16 | 8.93 | 26.85 | 2.6 | 147.62 | 5.18 | 1.57 | 0.04 | 100.0 | 10.8 | 0.0 | 0.67 | 11.67 | 0.09 | 0.0 | 1.93 | -9.81 | 2.69 | -4.95 | 6.8 | 27.1 | 8.73 | 16.56 | 0.00 | -5.69 |
| 2016 (3) | 2.77 | -10.65 | 7.05 | 12.08 | 1.79 | 4.68 | 0 | 0 | 22.69 | 11.66 | 0.74 | -38.84 | 7.16 | 59.11 | 31.56 | 42.49 | 7.04 | 4.45 | 1.05 | 75.0 | 5.1 | -38.7 | 0.02 | -33.33 | 10.8 | 0.0 | 0.6 | 25.0 | 0.09 | 0.0 | 2.14 | -10.08 | 2.83 | -4.07 | 5.35 | 0.75 | 7.49 | -2.6 | 0.00 | 0.37 |
| 2015 (2) | 3.1 | -12.68 | 6.29 | 37.04 | 1.71 | 0 | 0 | 0 | 20.32 | -3.05 | 1.21 | -28.82 | 4.5 | -19.64 | 22.15 | -17.11 | 6.74 | -5.2 | 0.6 | 33.33 | 8.32 | 9.04 | 0.03 | -25.0 | 10.8 | 0.0 | 0.48 | 54.84 | 0.09 | 0.0 | 2.38 | -11.52 | 2.95 | -4.53 | 5.31 | 214.2 | 7.69 | 75.57 | 0.00 | -15.96 |
| 2014 (1) | 3.55 | 5.03 | 4.59 | 64.52 | 0 | 0 | 0 | 0 | 20.96 | 3.76 | 1.7 | 26.87 | 5.6 | 49.73 | 26.72 | 44.3 | 7.11 | 26.06 | 0.45 | 9.76 | 7.63 | 92.68 | 0.04 | 33.33 | 10.8 | 20.81 | 0.31 | 82.35 | 0.09 | -87.84 | 2.69 | 93.53 | 3.09 | 34.35 | 1.69 | 67.33 | 4.38 | 82.5 | 0.00 | -23.09 |
| 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) | 3.04 | -11.11 | -34.9 | 6.29 | -11.16 | 0.32 | 1.89 | 0.0 | 92.86 | 0 | 0 | 0 | 4.64 | -3.73 | -23.18 | 0.28 | -64.1 | -61.64 | 4.17 | -18.55 | 5.3 | 23.01 | -12.26 | 15.71 | 5.77 | -4.79 | -19.53 | 8.76 | -0.11 | 81.74 | 6.57 | -0.61 | -38.6 | 0.03 | -25.0 | -40.0 | 10.8 | 0.0 | 0.0 | 1.02 | 0.0 | 10.87 | 0.03 | 0.0 | 0.0 | 2.95 | 10.49 | 7.66 | 4.0 | 7.53 | 8.11 | 1.28 | 12.28 | -28.09 | 4.23 | 11.02 | -6.42 | 0.00 | -26.63 | 1.12 |
| 24Q2 (19) | 3.42 | 7.55 | -27.54 | 7.08 | 12.74 | 10.28 | 1.89 | 0.0 | 83.5 | 0 | 0 | 0 | 4.82 | 29.22 | -10.41 | 0.78 | 7700.0 | 151.61 | 5.12 | 21.9 | 34.03 | 26.23 | 25.4 | 34.31 | 6.06 | -5.02 | -17.55 | 8.77 | -17.19 | 81.57 | 6.61 | -16.12 | -43.7 | 0.04 | 0.0 | -33.33 | 10.8 | 0.0 | 0.0 | 1.02 | 10.87 | 10.87 | 0.03 | 0.0 | 0.0 | 2.67 | -2.55 | 32.84 | 3.72 | 0.81 | 25.68 | 1.14 | 44.3 | -49.33 | 3.81 | 7.93 | -10.56 | 0.00 | 30.58 | 35.87 |
| 24Q1 (18) | 3.18 | -2.75 | -33.89 | 6.28 | -6.27 | -15.25 | 1.89 | 1.07 | 425.0 | 0 | 0 | 0 | 3.73 | -24.34 | -2.1 | 0.01 | -83.33 | 116.67 | 4.2 | -3.67 | 16.67 | 20.92 | -3.29 | 10.74 | 6.38 | -2.3 | -19.95 | 10.59 | 0.0 | 119.25 | 7.88 | 1.03 | -37.66 | 0.04 | -20.0 | -42.86 | 10.8 | 0.0 | 0.0 | 0.92 | 0.0 | 6.98 | 0.03 | 0.0 | -66.67 | 2.74 | 0.37 | 28.64 | 3.69 | 0.0 | 19.81 | 0.79 | -43.17 | -62.91 | 3.53 | -14.32 | -17.14 | 0.00 | 3.27 | 4.0 |
| 23Q4 (17) | 3.27 | -29.98 | -26.68 | 6.7 | 6.86 | -14.1 | 1.87 | 90.82 | 228.07 | 0 | 0 | 0 | 4.93 | -18.38 | 5.34 | 0.06 | -91.78 | 166.67 | 4.36 | 10.1 | 16.89 | 21.63 | 8.74 | 18.92 | 6.53 | -8.93 | -17.55 | 10.59 | 119.71 | 118.8 | 7.8 | -27.1 | -37.4 | 0.05 | 0.0 | -37.5 | 10.8 | 0.0 | 0.0 | 0.92 | 0.0 | 6.98 | 0.03 | 0.0 | -66.67 | 2.73 | -0.36 | 25.23 | 3.69 | -0.27 | 17.89 | 1.39 | -21.91 | -18.71 | 4.12 | -8.85 | 5.91 | 0.00 | 2.2 | 47.98 |
| 23Q3 (16) | 4.67 | -1.06 | 14.18 | 6.27 | -2.34 | -11.94 | 0.98 | -4.85 | 25.64 | 0 | 0 | 0 | 6.04 | 12.27 | 6.15 | 0.73 | 135.48 | 121.21 | 3.96 | 3.66 | -5.49 | 19.89 | 1.84 | -0.79 | 7.17 | -2.45 | -17.87 | 4.82 | -0.21 | -0.62 | 10.7 | -8.86 | -14.26 | 0.05 | -16.67 | 0.0 | 10.8 | 0.0 | 0.0 | 0.92 | 0.0 | 6.98 | 0.03 | 0.0 | -66.67 | 2.74 | 36.32 | 23.42 | 3.7 | 25.0 | 17.09 | 1.78 | -20.89 | -45.57 | 4.52 | 6.1 | -17.67 | 0.00 | -1.42 | -21.21 |
| 23Q2 (15) | 4.72 | -1.87 | 5.83 | 6.42 | -13.36 | -26.12 | 1.03 | 186.11 | 836.36 | 0 | 0 | 0 | 5.38 | 41.21 | 10.25 | 0.31 | 616.67 | 158.33 | 3.82 | 6.11 | -24.21 | 19.53 | 3.4 | -19.13 | 7.35 | -7.78 | -22.47 | 4.83 | 0.0 | -0.41 | 11.74 | -7.12 | -12.13 | 0.06 | -14.29 | 20.0 | 10.8 | 0.0 | 0.0 | 0.92 | 6.98 | 6.98 | 0.03 | -66.67 | -66.67 | 2.01 | -5.63 | 6.91 | 2.96 | -3.9 | 4.59 | 2.25 | 5.63 | 95.65 | 4.26 | 0.0 | 40.59 | 0.00 | -0.05 | -29.92 |
| 23Q1 (14) | 4.81 | 7.85 | 43.58 | 7.41 | -5.0 | -18.57 | 0.36 | -36.84 | -80.54 | 0 | 0 | 0 | 3.81 | -18.59 | -27.57 | -0.06 | 33.33 | -146.15 | 3.6 | -3.49 | -33.46 | 18.89 | 3.86 | -23.89 | 7.97 | 0.63 | -12.51 | 4.83 | -0.21 | -0.62 | 12.64 | 1.44 | 10.3 | 0.07 | -12.5 | 16.67 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 2.13 | -2.29 | 21.02 | 3.08 | -1.6 | 13.65 | 2.13 | 24.56 | -18.08 | 4.26 | 9.51 | -2.29 | 0.00 | 46.96 | -24.52 |
| 22Q4 (13) | 4.46 | 9.05 | 9.05 | 7.8 | 9.55 | -12.26 | 0.57 | -26.92 | -69.68 | 0 | 0 | 0 | 4.68 | -17.75 | -7.69 | -0.09 | -127.27 | -28.57 | 3.73 | -10.98 | -24.95 | 18.19 | -9.29 | -28.39 | 7.92 | -9.28 | -12.29 | 4.84 | -0.21 | -0.82 | 12.46 | -0.16 | 7.97 | 0.08 | 60.0 | 33.33 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 2.18 | -1.8 | 32.93 | 3.13 | -0.95 | 21.32 | 1.71 | -47.71 | -46.89 | 3.89 | -29.14 | -19.96 | 0.00 | -45.59 | -47.28 |
| 22Q3 (12) | 4.09 | -8.3 | 22.46 | 7.12 | -18.07 | -5.7 | 0.78 | 609.09 | -58.51 | 0 | 0 | 0 | 5.69 | 16.6 | 0.53 | 0.33 | 175.0 | 37.5 | 4.19 | -16.87 | -28.74 | 20.05 | -16.98 | -37.3 | 8.73 | -7.91 | 4.05 | 4.85 | 0.0 | 6.36 | 12.48 | -6.59 | 11.03 | 0.05 | 0.0 | 400.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 2.22 | 18.09 | 32.93 | 3.16 | 11.66 | 20.61 | 3.27 | 184.35 | 0.62 | 5.49 | 81.19 | 11.59 | 0.00 | -12.31 | -2.8 |
| 22Q2 (11) | 4.46 | 33.13 | 12.63 | 8.69 | -4.51 | 9.45 | 0.11 | -94.05 | -94.15 | 0 | 0 | 0 | 4.88 | -7.22 | -16.01 | 0.12 | -7.69 | 175.0 | 5.04 | -6.84 | -8.7 | 24.15 | -2.69 | -26.72 | 9.48 | 4.06 | 30.58 | 4.85 | -0.21 | 6.59 | 13.36 | 16.58 | 18.44 | 0.05 | -16.67 | 400.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.88 | 6.82 | 32.39 | 2.83 | 4.43 | 19.41 | 1.15 | -55.77 | -74.39 | 3.03 | -30.5 | -48.73 | 0.00 | 7.65 | 16.44 |
| 22Q1 (10) | 3.35 | -18.09 | 4.69 | 9.1 | 2.36 | 22.97 | 1.85 | -1.6 | -0.54 | 0 | 0 | 0 | 5.26 | 3.75 | 73.6 | 0.13 | 285.71 | 135.14 | 5.41 | 8.85 | 11.55 | 24.82 | -2.28 | -20.02 | 9.11 | 0.89 | 30.52 | 4.86 | -0.41 | 6.81 | 11.46 | -0.69 | 90.05 | 0.06 | 0.0 | 500.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.76 | 7.32 | 12.1 | 2.71 | 5.04 | 7.54 | 2.6 | -19.25 | -49.02 | 4.36 | -10.29 | -34.63 | 0.00 | 2.65 | 12.25 |
| 21Q4 (9) | 4.09 | 22.46 | 32.79 | 8.89 | 17.75 | 42.47 | 1.88 | 0.0 | 1.62 | 0 | 0 | 0 | 5.07 | -10.42 | 30.33 | -0.07 | -129.17 | 61.11 | 4.97 | -15.48 | -4.42 | 25.40 | -20.57 | -21.42 | 9.03 | 7.63 | 50.0 | 4.88 | 7.02 | 7.25 | 11.54 | 2.67 | 91.38 | 0.06 | 500.0 | 0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.64 | -1.8 | -8.38 | 2.58 | -1.53 | -5.84 | 3.22 | -0.92 | -25.81 | 4.86 | -1.22 | -20.72 | 0.00 | 0.31 | 42.01 |
| 21Q3 (8) | 3.34 | -15.66 | 6.71 | 7.55 | -4.91 | 39.56 | 1.88 | 0.0 | 5.03 | 0 | 0 | 0 | 5.66 | -2.58 | 40.8 | 0.24 | 250.0 | -7.69 | 5.88 | 6.52 | 12.86 | 31.97 | -2.98 | -0.52 | 8.39 | 15.56 | 28.29 | 4.56 | 0.22 | 7.8 | 11.24 | -0.35 | 65.29 | 0.01 | 0.0 | 0.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.67 | 17.61 | -14.36 | 2.62 | 10.55 | -9.66 | 3.25 | -27.62 | -10.47 | 4.92 | -16.75 | -11.83 | 0.00 | 5.05 | 37.8 |
| 21Q2 (7) | 3.96 | 23.75 | 47.76 | 7.94 | 7.3 | 40.28 | 1.88 | 1.08 | 5.03 | 0 | 0 | 0 | 5.81 | 91.75 | 23.88 | -0.16 | 56.76 | -366.67 | 5.52 | 13.81 | 7.39 | 32.96 | 6.2 | 0 | 7.26 | 4.01 | 15.61 | 4.55 | 0.0 | 7.57 | 11.28 | 87.06 | 65.4 | 0.01 | 0.0 | 0.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0 | 0.09 | 0.0 | 0 | 1.42 | -9.55 | 0 | 2.37 | -5.95 | -9.2 | 4.49 | -11.96 | 4.42 | 5.91 | -11.39 | 37.44 | 0.00 | 3.77 | 33.66 |
| 21Q1 (6) | 3.2 | 3.9 | 49.53 | 7.4 | 18.59 | 48.0 | 1.86 | 0.54 | 3.91 | 0 | 0 | 0 | 3.03 | -22.11 | -13.18 | -0.37 | -105.56 | -37.04 | 4.85 | -6.73 | -7.79 | 31.03 | -3.99 | 0 | 6.98 | 15.95 | 1.31 | 4.55 | 0.0 | 7.31 | 6.03 | 0.0 | -21.69 | 0.01 | 0 | 0.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0 | 0.09 | 0.0 | 0 | 1.57 | -12.29 | 0 | 2.52 | -8.03 | -1.18 | 5.1 | 17.51 | 111.62 | 6.67 | 8.81 | 176.76 | 0.00 | 29.87 | 16.52 |
| 20Q4 (5) | 3.08 | -1.6 | 0.98 | 6.24 | 15.34 | -8.5 | 1.85 | 3.35 | 3.35 | 0 | 0 | 0 | 3.89 | -3.23 | -2.99 | -0.18 | -169.23 | 43.75 | 5.2 | -0.19 | -5.63 | 32.32 | 0.55 | 0 | 6.02 | -7.95 | -14.37 | 4.55 | 7.57 | 7.06 | 6.03 | -11.32 | -21.89 | 0 | -100.0 | -100.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.79 | -8.21 | -4.28 | 2.74 | -5.52 | -2.84 | 4.34 | 19.56 | -6.06 | 6.13 | 9.86 | -5.55 | 0.00 | -2.67 | 1.75 |
| 20Q3 (4) | 3.13 | 16.79 | 0.0 | 5.41 | -4.42 | 0.0 | 1.79 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.02 | -14.29 | 0.0 | 0.26 | 333.33 | 0.0 | 5.21 | 1.36 | 0.0 | 32.14 | 0 | 0.0 | 6.54 | 4.14 | 0.0 | 4.23 | 0.0 | 0.0 | 6.8 | -0.29 | 0.0 | 0.01 | 0.0 | 0.0 | 10.8 | 0.0 | 0.0 | 0.86 | 0 | 0.0 | 0.09 | 0 | 0.0 | 1.95 | 0 | 0.0 | 2.9 | 11.11 | 0.0 | 3.63 | -15.58 | 0.0 | 5.58 | 29.77 | 0.0 | 0.00 | 1.89 | 0.0 |
