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) | 4.72 | 17.12 | 1.83 | -25.31 | 0.25 | -16.67 | 0 | 0 | 34.77 | 14.64 | 2.58 | 26.47 | 15.92 | 23.89 | 45.79 | 8.07 | 6.46 | -3.73 | 0 | 0 | 0.04 | -86.21 | 0.07 | -22.22 | 7.62 | 0.0 | 2.68 | 8.94 | 0.81 | -20.59 | 4.81 | 26.58 | 8.3 | 14.01 | -0.95 | 0 | 3.86 | 29.1 | 0.07 | 9.0 |
| 2022 (9) | 4.03 | -25.23 | 2.45 | 17.79 | 0.3 | 3.45 | 0 | 0 | 30.33 | 19.69 | 2.04 | 35.1 | 12.85 | 41.05 | 42.37 | 17.85 | 6.71 | 17.1 | 0 | 0 | 0.29 | -48.21 | 0.09 | -18.18 | 7.62 | 0.0 | 2.46 | 6.49 | 1.02 | 6.25 | 3.8 | 19.5 | 7.28 | 12.87 | -0.81 | 0 | 2.99 | 38.43 | 0.06 | -3.59 |
| 2021 (8) | 5.39 | -12.36 | 2.08 | 139.08 | 0.29 | 11.54 | 0 | 0 | 25.34 | -2.8 | 1.51 | -27.05 | 9.11 | 5.44 | 35.95 | 8.48 | 5.73 | 38.74 | 0 | 0 | 0.56 | -34.88 | 0.11 | -15.38 | 7.62 | 0.0 | 2.31 | 10.0 | 0.96 | -2.04 | 3.18 | -5.64 | 6.45 | 0.0 | -1.02 | 0 | 2.16 | -10.37 | 0.06 | -0.63 |
| 2020 (7) | 6.15 | 40.73 | 0.87 | -17.92 | 0.26 | 116.67 | 0 | 0 | 26.07 | -2.65 | 2.07 | 26.99 | 8.64 | -10.28 | 33.14 | -7.84 | 4.13 | -3.28 | 0 | 0 | 0.86 | 19.44 | 0.13 | 116.67 | 7.62 | 0.0 | 2.1 | 8.25 | 0.98 | 28.95 | 3.37 | 14.63 | 6.45 | 14.36 | -0.96 | 0 | 2.41 | 22.96 | 0.06 | -1.51 |
| 2019 (6) | 4.37 | -15.47 | 1.06 | -28.86 | 0.12 | 500.0 | 0 | 0 | 26.78 | -9.98 | 1.63 | -23.83 | 9.63 | 14.1 | 35.96 | 26.75 | 4.27 | -13.56 | 0 | 0 | 0.72 | 2300.0 | 0.06 | 200.0 | 7.62 | 0.0 | 1.94 | 12.14 | 0.76 | 111.11 | 2.94 | -15.52 | 5.64 | 1.44 | -0.98 | 0 | 1.96 | -27.94 | 0.06 | -4.77 |
| 2018 (5) | 5.17 | 43.21 | 1.49 | 28.45 | 0.02 | -86.67 | 0 | 0 | 29.75 | 10.51 | 2.14 | 12.63 | 8.44 | 1.08 | 28.37 | -8.54 | 4.94 | 8.33 | 0 | 0 | 0.03 | -40.0 | 0.02 | 100.0 | 7.62 | 0.0 | 1.73 | 12.34 | 0.36 | 80.0 | 3.48 | 20.83 | 5.56 | 20.61 | -0.76 | 0 | 2.72 | 7.94 | 0.07 | -6.35 |
| 2017 (4) | 3.61 | -10.42 | 1.16 | 8.41 | 0.15 | -48.28 | 0 | 0 | 26.92 | 4.46 | 1.9 | -17.03 | 8.35 | 1.09 | 31.02 | -3.23 | 4.56 | 3.17 | 0 | 0 | 0.05 | -75.0 | 0.01 | 0.0 | 7.62 | 0.0 | 1.54 | 17.56 | 0.2 | 300.0 | 2.88 | -7.99 | 4.61 | 2.9 | -0.36 | 0 | 2.52 | -13.99 | 0.07 | 1.19 |
| 2016 (3) | 4.03 | 33.0 | 1.07 | 22.99 | 0.29 | -12.12 | 0 | 0 | 25.77 | 4.12 | 2.29 | 23.78 | 8.26 | 10.28 | 32.05 | 5.92 | 4.42 | 13.92 | 0 | 0 | 0.2 | -59.18 | 0.01 | -50.0 | 7.62 | 0.0 | 1.31 | 16.96 | 0.05 | 0.0 | 3.13 | 27.76 | 4.48 | 23.76 | -0.2 | 0 | 2.93 | 9.33 | 0.07 | -3.1 |
| 2015 (2) | 3.03 | -21.91 | 0.87 | -1.14 | 0.33 | -25.0 | 0 | 0 | 24.75 | 0.32 | 1.85 | 3.93 | 7.49 | 16.85 | 30.26 | 16.47 | 3.88 | -6.51 | 0 | 0 | 0.49 | -40.24 | 0.02 | -33.33 | 7.62 | 0.0 | 1.12 | 19.15 | 0.05 | 0.0 | 2.45 | 10.36 | 3.62 | 12.77 | 0.23 | -11.54 | 2.68 | 8.06 | 0.07 | 2.93 |
| 2014 (1) | 3.88 | 2.11 | 0.88 | -10.2 | 0.44 | 0.0 | 0 | 0 | 24.67 | 10.98 | 1.78 | 12.66 | 6.41 | -0.16 | 25.98 | -10.03 | 4.15 | 2.47 | 0.08 | 14.29 | 0.82 | -17.17 | 0.03 | 50.0 | 7.62 | 0.0 | 0.94 | 18.99 | 0.05 | -50.0 | 2.22 | 19.35 | 3.21 | 17.15 | 0.26 | 271.43 | 2.48 | 28.5 | 0.07 | 0.91 |
| 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) | 6.84 | 66.42 | 45.84 | 3.2 | 76.8 | 113.33 | 0.06 | -57.14 | -80.0 | 0 | 0 | 0 | 9.46 | 4.88 | 5.94 | 0.82 | -6.82 | 51.85 | 12.3 | -20.65 | 7.71 | 32.18 | -21.75 | -6.98 | 6.1 | -0.49 | -18.88 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.05 | -16.67 | -28.57 | 7.62 | 0.0 | 0.0 | 2.93 | 0.0 | 9.33 | 0.95 | 0.0 | 17.28 | 4.77 | 21.07 | 32.87 | 8.65 | 10.47 | 22.18 | -0.68 | 4.23 | 11.69 | 4.09 | 26.63 | 45.04 | 0.07 | -4.71 | 2.04 |
| 24Q2 (19) | 4.11 | -10.07 | -11.8 | 1.81 | -24.9 | 34.07 | 0.14 | -30.0 | -53.33 | 0 | 0 | 0 | 9.02 | 23.9 | 31.1 | 0.88 | 87.23 | 87.23 | 15.5 | 4.66 | 40.91 | 41.12 | -1.28 | 18.51 | 6.13 | -12.8 | -3.62 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.06 | -14.29 | -25.0 | 7.62 | 0.0 | 0.0 | 2.93 | 9.33 | 9.33 | 0.95 | 17.28 | 17.28 | 3.94 | 13.87 | 29.18 | 7.83 | 12.66 | 19.72 | -0.71 | 7.79 | 25.26 | 3.23 | 20.07 | 53.81 | 0.07 | -2.41 | 9.15 |
| 24Q1 (18) | 4.57 | -3.18 | 9.33 | 2.41 | 31.69 | 30.27 | 0.2 | -20.0 | -33.33 | 0 | 0 | 0 | 7.28 | -41.57 | 12.0 | 0.47 | -62.7 | 46.88 | 14.81 | -6.97 | 30.71 | 41.66 | -9.01 | 15.2 | 7.03 | 8.82 | 10.71 | 0 | 0 | 0 | 0.01 | -75.0 | -95.24 | 0.07 | 0.0 | -12.5 | 7.62 | 0.0 | 0.0 | 2.68 | 0.0 | 8.94 | 0.81 | 0.0 | -20.59 | 3.46 | -28.07 | 33.59 | 6.95 | -16.27 | 14.5 | -0.77 | 18.95 | 6.1 | 2.69 | -30.31 | 51.98 | 0.07 | 6.35 | 7.35 |
| 23Q4 (17) | 4.72 | 0.64 | 17.12 | 1.83 | 22.0 | -25.31 | 0.25 | -16.67 | -16.67 | 0 | 0 | 0 | 12.46 | 39.53 | 16.45 | 1.26 | 133.33 | 23.53 | 15.92 | 39.4 | 23.89 | 45.79 | 32.35 | 8.11 | 6.46 | -14.1 | -3.73 | 0 | 0 | 0 | 0.04 | -33.33 | -86.21 | 0.07 | 0.0 | -22.22 | 7.62 | 0.0 | 0.0 | 2.68 | 0.0 | 8.94 | 0.81 | 0.0 | -20.59 | 4.81 | 33.98 | 26.58 | 8.3 | 17.23 | 14.01 | -0.95 | -23.38 | -17.28 | 3.86 | 36.88 | 29.1 | 0.07 | 3.18 | 9.0 |
| 23Q3 (16) | 4.69 | 0.64 | 22.77 | 1.5 | 11.11 | -47.92 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 8.93 | 29.8 | 17.19 | 0.54 | 14.89 | 8.0 | 11.42 | 3.82 | 6.33 | 34.60 | -0.3 | -12.74 | 7.52 | 18.24 | 2.45 | 0 | 0 | 0 | 0.06 | -57.14 | -83.78 | 0.07 | -12.5 | -30.0 | 7.62 | 0.0 | 0.0 | 2.68 | 0.0 | 8.94 | 0.81 | 0.0 | -20.59 | 3.59 | 17.7 | 37.02 | 7.08 | 8.26 | 16.07 | -0.77 | 18.95 | -8.45 | 2.82 | 34.29 | 47.64 | 0.06 | 1.94 | 6.83 |
| 23Q2 (15) | 4.66 | 11.48 | 28.37 | 1.35 | -27.03 | -21.97 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 6.88 | 5.85 | 5.68 | 0.47 | 46.88 | 38.24 | 11.0 | -2.91 | 11.45 | 34.70 | -4.05 | -7.75 | 6.36 | 0.16 | -11.67 | 0 | 0 | 0 | 0.14 | -33.33 | -67.44 | 0.08 | 0.0 | -20.0 | 7.62 | 0.0 | 0.0 | 2.68 | 8.94 | 8.94 | 0.81 | -20.59 | -20.59 | 3.05 | 17.76 | 43.87 | 6.54 | 7.74 | 16.79 | -0.95 | -15.85 | -15.85 | 2.1 | 18.64 | 61.54 | 0.06 | -4.03 | -0.48 |
| 23Q1 (14) | 4.18 | 3.72 | 12.06 | 1.85 | -24.49 | 6.32 | 0.3 | 0.0 | 3.45 | 0 | 0 | 0 | 6.5 | -39.25 | 17.97 | 0.32 | -68.63 | 68.42 | 11.33 | -11.83 | 23.02 | 36.16 | -14.61 | 0.56 | 6.35 | -5.37 | 3.08 | 0 | 0 | 0 | 0.21 | -27.59 | -58.0 | 0.08 | -11.11 | -27.27 | 7.62 | 0.0 | 0.0 | 2.46 | 0.0 | 6.49 | 1.02 | 0.0 | 6.25 | 2.59 | -31.84 | -23.15 | 6.07 | -16.62 | -8.58 | -0.82 | -1.23 | -2.5 | 1.77 | -40.8 | -31.13 | 0.07 | 7.99 | 6.9 |
| 22Q4 (13) | 4.03 | 5.5 | -25.23 | 2.45 | -14.93 | 17.79 | 0.3 | 0.0 | 3.45 | 0 | 0 | 0 | 10.7 | 40.42 | 43.62 | 1.02 | 104.0 | 85.45 | 12.85 | 19.65 | 41.05 | 42.35 | 6.83 | 17.81 | 6.71 | -8.58 | 17.1 | 0 | 0 | 0 | 0.29 | -21.62 | -48.21 | 0.09 | -10.0 | -18.18 | 7.62 | 0.0 | 0.0 | 2.46 | 0.0 | 6.49 | 1.02 | 0.0 | 6.25 | 3.8 | 45.04 | 19.5 | 7.28 | 19.34 | 12.87 | -0.81 | -14.08 | 20.59 | 2.99 | 56.54 | 38.43 | 0.06 | 1.12 | -3.59 |
| 22Q3 (12) | 3.82 | 5.23 | -19.07 | 2.88 | 66.47 | 126.77 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 7.62 | 17.05 | 12.56 | 0.5 | 47.06 | 51.52 | 10.74 | 8.81 | 30.98 | 39.65 | 5.4 | 26.04 | 7.34 | 1.94 | 32.25 | 0 | 0 | 0 | 0.37 | -13.95 | -42.19 | 0.1 | 0.0 | -9.09 | 7.62 | 0.0 | 0.0 | 2.46 | 0.0 | 6.49 | 1.02 | 0.0 | 6.25 | 2.62 | 23.58 | 0.38 | 6.1 | 8.93 | 3.74 | -0.71 | 13.41 | 32.38 | 1.91 | 46.92 | 22.44 | 0.06 | -5.04 | -7.5 |
| 22Q2 (11) | 3.63 | -2.68 | -35.41 | 1.73 | -0.57 | 118.99 | 0.3 | 3.45 | 0.0 | 0 | 0 | 0 | 6.51 | 18.15 | 10.71 | 0.34 | 78.95 | -2.86 | 9.87 | 7.17 | 27.35 | 37.61 | 4.59 | 20.85 | 7.2 | 16.88 | 43.14 | 0 | 0 | 0 | 0.43 | -14.0 | -39.44 | 0.1 | -9.09 | -16.67 | 7.62 | 0.0 | 0.0 | 2.46 | 6.49 | 17.14 | 1.02 | 6.25 | 4.08 | 2.12 | -37.09 | -46.87 | 5.6 | -15.66 | -20.79 | -0.82 | -2.5 | 21.15 | 1.3 | -49.42 | -55.93 | 0.06 | 3.09 | 6.4 |
| 22Q1 (10) | 3.73 | -30.8 | -30.8 | 1.74 | -16.35 | 97.73 | 0.29 | 0.0 | 3.57 | 0 | 0 | 0 | 5.51 | -26.04 | 5.15 | 0.19 | -65.45 | -32.14 | 9.21 | 1.1 | 13.42 | 35.96 | 0.03 | 17.63 | 6.16 | 7.5 | 37.5 | 0 | 0 | 0 | 0.5 | -10.71 | -36.71 | 0.11 | 0.0 | -8.33 | 7.62 | 0.0 | 0.0 | 2.31 | 0.0 | 10.0 | 0.96 | 0.0 | -2.04 | 3.37 | 5.97 | -7.42 | 6.64 | 2.95 | -1.19 | -0.8 | 21.57 | 18.37 | 2.57 | 18.98 | -3.38 | 0.06 | -2.61 | 1.39 |
| 21Q4 (9) | 5.39 | 14.19 | -12.36 | 2.08 | 63.78 | 139.08 | 0.29 | -3.33 | 11.54 | 0 | 0 | 0 | 7.45 | 10.04 | -8.92 | 0.55 | 66.67 | -26.67 | 9.11 | 11.1 | 5.44 | 35.95 | 14.3 | 8.52 | 5.73 | 3.24 | 38.74 | 0 | 0 | 0 | 0.56 | -12.5 | -34.88 | 0.11 | 0.0 | -15.38 | 7.62 | 0.0 | 0.0 | 2.31 | 0.0 | 10.0 | 0.96 | 0.0 | -2.04 | 3.18 | 21.84 | -5.64 | 6.45 | 9.69 | 0.0 | -1.02 | 2.86 | -6.25 | 2.16 | 38.46 | -10.37 | 0.06 | -2.99 | -0.63 |
| 21Q3 (8) | 4.72 | -16.01 | -9.75 | 1.27 | 60.76 | -3.05 | 0.3 | 0.0 | 30.43 | 0 | 0 | 0 | 6.77 | 15.14 | 20.89 | 0.33 | -5.71 | 37.5 | 8.2 | 5.81 | 7.47 | 31.45 | 1.06 | 9.0 | 5.55 | 10.34 | 12.12 | 0 | 0 | 0 | 0.64 | -9.86 | -20.99 | 0.11 | -8.33 | -26.67 | 7.62 | 0.0 | 0.0 | 2.31 | 10.0 | 10.0 | 0.96 | -2.04 | -2.04 | 2.61 | -34.59 | -2.25 | 5.88 | -16.83 | 2.26 | -1.05 | -0.96 | -0.96 | 1.56 | -47.12 | -4.29 | 0.07 | 9.24 | 4.27 |
| 21Q2 (7) | 5.62 | 4.27 | 27.15 | 0.79 | -10.23 | -46.98 | 0.3 | 7.14 | 36.36 | 0 | 0 | 0 | 5.88 | 12.21 | -22.02 | 0.35 | 25.0 | -59.77 | 7.75 | -4.56 | -25.48 | 31.12 | 1.81 | 0 | 5.03 | 12.28 | 18.08 | 0 | 0 | 0 | 0.71 | -10.13 | 5.97 | 0.12 | 0.0 | -20.0 | 7.62 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 3.99 | 9.62 | 64.88 | 7.07 | 5.21 | 28.55 | -1.04 | -6.12 | 5.45 | 2.95 | 10.9 | 123.48 | 0.06 | -1.76 | -5.55 |
| 21Q1 (6) | 5.39 | -12.36 | 27.42 | 0.88 | 1.15 | -38.89 | 0.28 | 7.69 | 133.33 | 0 | 0 | 0 | 5.24 | -35.94 | 10.08 | 0.28 | -62.67 | 33.33 | 8.12 | -6.02 | -5.03 | 30.57 | -7.72 | 0 | 4.48 | 8.47 | -10.04 | 0 | 0 | 0 | 0.79 | -8.14 | 11.27 | 0.12 | -7.69 | 100.0 | 7.62 | 0.0 | 0.0 | 2.1 | 0.0 | 8.25 | 0.98 | 0.0 | 28.95 | 3.64 | 8.01 | 15.56 | 6.72 | 4.19 | 14.87 | -0.98 | -2.08 | 2.97 | 2.66 | 10.37 | 24.3 | 0.06 | -4.55 | -0.87 |
| 20Q4 (5) | 6.15 | 17.59 | 40.73 | 0.87 | -33.59 | -17.92 | 0.26 | 13.04 | 116.67 | 0 | 0 | 0 | 8.18 | 46.07 | -4.22 | 0.75 | 212.5 | -6.25 | 8.64 | 13.24 | -10.28 | 33.13 | 14.8 | 0 | 4.13 | -16.57 | -3.28 | 0 | 0 | 0 | 0.86 | 6.17 | 19.44 | 0.13 | -13.33 | 116.67 | 7.62 | 0.0 | 0.0 | 2.1 | 0.0 | 8.25 | 0.98 | 0.0 | 28.95 | 3.37 | 26.22 | 14.63 | 6.45 | 12.17 | 14.36 | -0.96 | 7.69 | 2.04 | 2.41 | 47.85 | 22.96 | 0.06 | 1.8 | -1.51 |
| 20Q3 (4) | 5.23 | 18.33 | 0.0 | 1.31 | -12.08 | 0.0 | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | 5.6 | -25.73 | 0.0 | 0.24 | -72.41 | 0.0 | 7.63 | -26.63 | 0.0 | 28.86 | 0 | 0.0 | 4.95 | 16.2 | 0.0 | 0 | 0 | 0.0 | 0.81 | 20.9 | 0.0 | 0.15 | 0.0 | 0.0 | 7.62 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 2.67 | 10.33 | 0.0 | 5.75 | 4.55 | 0.0 | -1.04 | 5.45 | 0.0 | 1.63 | 23.48 | 0.0 | 0.06 | -1.05 | 0.0 |
