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) | 8.38 | -6.89 | 5.52 | -52.5 | 0.03 | -97.78 | 0 | 0 | 27.71 | 7.24 | 1.11 | 1.83 | 6.91 | 34.44 | 24.94 | 25.36 | 10.59 | -8.47 | 0.35 | 0 | 9.5 | 213.53 | 4.63 | -4.93 | 5.5 | 0.0 | 0 | 0 | 0.03 | 0.0 | 0.33 | 0 | 0.35 | 0 | 0.15 | 0 | 0.48 | 0 | 0.00 | 0 |
| 2022 (9) | 9.0 | 3.57 | 11.62 | 54.32 | 1.35 | -74.53 | 0 | 0 | 25.84 | 27.73 | 1.09 | 0 | 5.14 | 10.3 | 19.89 | -13.65 | 11.57 | 18.18 | 0 | 0 | 3.03 | -30.82 | 4.87 | 4.73 | 5.5 | 0.0 | 0 | 0 | 0.03 | 0.0 | -1.39 | 0 | -1.37 | 0 | -0.1 | 0 | -1.49 | 0 | 0.00 | 0 |
| 2021 (8) | 8.69 | 6.63 | 7.53 | 78.86 | 5.3 | 221.21 | 0 | 0 | 20.23 | -3.39 | -1.85 | 0 | 4.66 | -17.08 | 23.04 | -14.17 | 9.79 | 30.53 | 0 | 0 | 4.38 | -61.71 | 4.65 | -5.87 | 5.5 | 0.0 | 2.05 | 0.0 | 0.03 | 0.0 | -4.58 | 0 | -2.51 | 0 | -0.78 | 0 | -5.36 | 0 | 0.00 | 0 |
| 2020 (7) | 8.15 | 9.99 | 4.21 | -56.55 | 1.65 | -55.16 | 0 | 0 | 20.94 | 9.35 | -3.53 | 0 | 5.62 | -18.43 | 26.84 | -25.41 | 7.5 | -35.29 | 0 | 0 | 11.44 | 15.09 | 4.94 | -33.78 | 5.5 | 22.22 | 2.05 | 0.0 | 0.03 | -57.14 | -2.74 | 0 | -0.66 | 0 | -0.42 | 0 | -3.16 | 0 | 0.00 | 0 |
| 2019 (6) | 7.41 | 8.02 | 9.69 | 169.92 | 3.68 | 951.43 | 0 | 0 | 19.15 | -5.15 | -0.91 | 0 | 6.89 | 64.44 | 35.98 | 73.37 | 11.59 | 32.31 | 0 | 0 | 9.94 | 756.9 | 7.46 | 18550.0 | 4.5 | 12.5 | 2.05 | 6.77 | 0.07 | -36.36 | 0.76 | -72.16 | 2.87 | -39.71 | 0.28 | 0 | 1.04 | -60.9 | 0.00 | 0 |
| 2018 (5) | 6.86 | 18.48 | 3.59 | -13.49 | 0.35 | -23.91 | 0 | 0 | 20.19 | 2.96 | 1.21 | -9.7 | 4.19 | -22.12 | 20.75 | -24.36 | 8.76 | 21.33 | 0 | 0 | 1.16 | -44.23 | 0.04 | -20.0 | 4.0 | 13.31 | 1.92 | 7.26 | 0.11 | 266.67 | 2.73 | -7.77 | 4.76 | -0.42 | -0.07 | 0 | 2.66 | -6.67 | 0.00 | 0 |
| 2017 (4) | 5.79 | -37.88 | 4.15 | -4.6 | 0.46 | -36.11 | 0 | 0 | 19.61 | 3.48 | 1.34 | 13.56 | 5.38 | 18.76 | 27.43 | 14.77 | 7.22 | 23.63 | 0 | 0 | 2.08 | -47.34 | 0.05 | -16.67 | 3.53 | 0.0 | 1.79 | 7.19 | 0.03 | 0.0 | 2.96 | 4.23 | 4.78 | 5.29 | -0.11 | 0 | 2.85 | 1.42 | 0.00 | 0 |
| 2016 (3) | 9.32 | -10.9 | 4.35 | -43.94 | 0.72 | 35.85 | 0 | 0 | 18.95 | -4.24 | 1.18 | -28.48 | 4.53 | 16.75 | 23.91 | 21.93 | 5.84 | -17.75 | 0 | 0 | 3.95 | 139.39 | 0.06 | 0.0 | 3.53 | 0.0 | 1.67 | 10.6 | 0.03 | 0.0 | 2.84 | -13.68 | 4.54 | -5.81 | -0.03 | 0 | 2.81 | -14.07 | 0.00 | 0 |
| 2015 (2) | 10.46 | -5.17 | 7.76 | -5.02 | 0.53 | -17.19 | 0 | 0 | 19.79 | 5.1 | 1.65 | 24.06 | 3.88 | 18.65 | 19.61 | 12.9 | 7.1 | 5.03 | 0 | 0 | 1.65 | -35.29 | 0.06 | 0.0 | 3.53 | 0.0 | 1.51 | 10.22 | 0.03 | 0 | 3.29 | 10.4 | 4.82 | 10.8 | -0.02 | 0 | 3.27 | 9.73 | 0.00 | 0 |
| 2014 (1) | 11.03 | 45.9 | 8.17 | 32.41 | 0.64 | 1.59 | 0 | 0 | 18.83 | 9.73 | 1.33 | -45.27 | 3.27 | -18.86 | 17.37 | -26.05 | 6.76 | 23.58 | 0.81 | 0 | 2.55 | -18.53 | 0.06 | 0 | 3.53 | 76.5 | 1.37 | 21.24 | 0 | 0 | 2.98 | -39.06 | 4.35 | -27.74 | 0 | 0 | 2.98 | -39.18 | 0.01 | -25.43 |
| 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) | 7.4 | 1.09 | 0.95 | 5.82 | 15.94 | -16.5 | 2.63 | 3657.14 | 26200.0 | 0.88 | 1.15 | 0 | 8.49 | 4.04 | 19.07 | 0.52 | -13.33 | 136.36 | 8.52 | 1.07 | 26.97 | 26.68 | -3.24 | 2.76 | 13.03 | 9.5 | 6.98 | 0.34 | -22.73 | -2.86 | 7.29 | -29.63 | -9.78 | 4.6 | -3.36 | -6.5 | 5.5 | 0.0 | 0.0 | 0.03 | 0.0 | 0 | 0.03 | 0.0 | 0.0 | 1.59 | 48.6 | 1490.0 | 1.65 | 46.02 | 1169.23 | 0.88 | 7.32 | 69.23 | 2.47 | 30.69 | 298.39 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.32 | 22.61 | -5.3 | 5.02 | -9.06 | -56.8 | 0.07 | 40.0 | -94.81 | 0.87 | 0 | 0 | 8.16 | 17.92 | 23.64 | 0.6 | 25.0 | 30.43 | 8.43 | -14.59 | 57.87 | 27.57 | -18.95 | 31.23 | 11.9 | 3.21 | -4.8 | 0.44 | 25.71 | 29.41 | 10.36 | 9.28 | 340.85 | 4.76 | 0.21 | -1.24 | 5.5 | 0.0 | 0.0 | 0.03 | 0 | 0 | 0.03 | 0.0 | 0.0 | 1.07 | 32.1 | 991.67 | 1.13 | 36.14 | 1355.56 | 0.82 | 32.26 | 182.76 | 1.89 | 32.17 | 1011.76 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.97 | -28.76 | -26.02 | 5.52 | 0.0 | -49.03 | 0.05 | 66.67 | -96.3 | 0 | 0 | 0 | 6.92 | -17.32 | 23.35 | 0.48 | 128.57 | 128.57 | 9.87 | 42.84 | 84.83 | 34.01 | 36.39 | 61.07 | 11.53 | 8.88 | -9.28 | 0.35 | 0.0 | 0 | 9.48 | -0.21 | 219.19 | 4.75 | 2.59 | -0.42 | 5.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 0.81 | 145.45 | 168.64 | 0.83 | 137.14 | 172.17 | 0.62 | 313.33 | 875.0 | 1.43 | 197.92 | 213.49 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.38 | 14.32 | -6.89 | 5.52 | -20.8 | -52.5 | 0.03 | 200.0 | -97.78 | 0 | 0 | 0 | 8.37 | 17.39 | 28.57 | 0.21 | -4.55 | 600.0 | 6.91 | 2.98 | 34.44 | 24.94 | -3.93 | 25.36 | 10.59 | -13.05 | -8.47 | 0.35 | 0.0 | 0 | 9.5 | 17.57 | 213.53 | 4.63 | -5.89 | -4.93 | 5.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 0.33 | 230.0 | 123.74 | 0.35 | 169.23 | 125.55 | 0.15 | -71.15 | 250.0 | 0.48 | -22.58 | 132.21 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.33 | -5.17 | -14.17 | 6.97 | -40.02 | -31.47 | 0.01 | -99.26 | -99.65 | 0 | 0 | 0 | 7.13 | 8.03 | 6.42 | 0.22 | -52.17 | -48.84 | 6.71 | 25.66 | 3.55 | 25.96 | 23.57 | 3.35 | 12.18 | -2.56 | 4.64 | 0.35 | 2.94 | 0 | 8.08 | 243.83 | 121.37 | 4.92 | 2.07 | -3.34 | 5.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 0.1 | 183.33 | 106.76 | 0.13 | 244.44 | 108.97 | 0.52 | 79.31 | 2700.0 | 0.62 | 264.71 | 141.33 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.73 | -4.21 | 1.44 | 11.62 | 7.29 | 58.53 | 1.35 | 0.0 | -73.53 | 0 | 0 | 0 | 6.6 | 17.65 | 2.01 | 0.46 | 119.05 | 53.33 | 5.34 | 0.0 | -3.26 | 21.01 | -0.51 | -7.22 | 12.5 | -1.65 | 13.12 | 0.34 | 0 | 0 | 2.35 | -20.88 | -36.49 | 4.82 | 1.05 | -0.41 | 5.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | -0.12 | 89.83 | 93.68 | -0.09 | 92.17 | 95.21 | 0.29 | 462.5 | 164.44 | 0.17 | 113.49 | 107.23 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.07 | -10.33 | -1.34 | 10.83 | -6.8 | 43.82 | 1.35 | 0.0 | -74.33 | 0 | 0 | 0 | 5.61 | -13.82 | -8.93 | 0.21 | 600.0 | -36.36 | 5.34 | 3.89 | -1.29 | 21.12 | 6.15 | -11.56 | 12.71 | 9.85 | 22.33 | 0 | 0 | 0 | 2.97 | -1.98 | -31.25 | 4.77 | -2.05 | 0.85 | 5.5 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | 0.0 | -1.18 | 15.11 | 72.24 | -1.15 | 16.06 | 47.25 | -0.08 | 20.0 | 84.91 | -1.26 | 15.44 | 73.64 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.0 | 5.39 | 3.57 | 11.62 | 14.26 | 54.32 | 1.35 | -52.63 | -74.53 | 0 | 0 | 0 | 6.51 | -2.84 | 0.62 | 0.03 | -93.02 | 105.0 | 5.14 | -20.68 | 10.3 | 19.89 | -20.8 | -13.65 | 11.57 | -0.6 | 18.18 | 0 | 0 | 0 | 3.03 | -16.99 | -30.82 | 4.87 | -4.32 | 4.73 | 5.5 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | 0.0 | -1.39 | 6.08 | 69.65 | -1.37 | 5.52 | 45.42 | -0.1 | -400.0 | 87.18 | -1.49 | 0.67 | 72.2 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.54 | 12.07 | -8.96 | 10.17 | 38.74 | 68.66 | 2.85 | -44.12 | -49.38 | 0 | 0 | 0 | 6.7 | 3.55 | 26.89 | 0.43 | 43.33 | 181.13 | 6.48 | 17.39 | 50.35 | 25.12 | 10.93 | 13.64 | 11.64 | 5.34 | 13.89 | 0 | 0 | 0 | 3.65 | -1.35 | -43.41 | 5.09 | 5.17 | 7.61 | 5.5 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.03 | 0.0 | 0.0 | -1.48 | 22.11 | 62.91 | -1.45 | 22.87 | 24.08 | -0.02 | 95.56 | 97.22 | -1.5 | 36.17 | 68.15 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.62 | -6.85 | 8.7 | 7.33 | -2.66 | 65.46 | 5.1 | -3.04 | 54.55 | 0 | 0 | 0 | 6.47 | 5.03 | 36.21 | 0.3 | -9.09 | 350.0 | 5.52 | 2.03 | 15.97 | 22.64 | -5.17 | -11.19 | 11.05 | 6.35 | 19.72 | 0 | 0 | 0 | 3.7 | -14.35 | -58.1 | 4.84 | 2.33 | 0.83 | 5.5 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 0.0 | -1.9 | 55.29 | 44.93 | -1.88 | 13.76 | -36.23 | -0.45 | 15.09 | 8.16 | -2.35 | 50.84 | 40.36 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.18 | -5.87 | -11.95 | 7.53 | 0.0 | 78.86 | 5.26 | -0.75 | 51.59 | 0 | 0 | 0 | 6.16 | -4.79 | 65.15 | 0.33 | 155.0 | 155.93 | 5.41 | 16.09 | 22.95 | 23.87 | 3.64 | 7.27 | 10.39 | 6.13 | 27.48 | 0 | 0 | 0 | 4.32 | -1.37 | -57.52 | 4.73 | 1.72 | -3.67 | 5.5 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -4.25 | 7.21 | -27.63 | -2.18 | 13.15 | -73.02 | -0.53 | 32.05 | -70.97 | -4.78 | 10.82 | -31.32 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.69 | -7.36 | 6.63 | 7.53 | 24.88 | 78.86 | 5.3 | -5.86 | 221.21 | 0 | 0 | 0 | 6.47 | 22.54 | 12.72 | -0.6 | -13.21 | 69.23 | 4.66 | 8.12 | -17.08 | 23.04 | 4.22 | -14.17 | 9.79 | -4.21 | 30.53 | 0 | 0 | 0 | 4.38 | -32.09 | -61.71 | 4.65 | -1.69 | -5.87 | 5.5 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -4.58 | -14.79 | -67.15 | -2.51 | -31.41 | -280.3 | -0.78 | -8.33 | -85.71 | -5.36 | -13.8 | -69.62 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.38 | 33.81 | 16.52 | 6.03 | 36.12 | -2.11 | 5.63 | 70.61 | 650.67 | 0 | 0 | 0 | 5.28 | 11.16 | 18.65 | -0.53 | -341.67 | -152.38 | 4.31 | -9.45 | -13.45 | 22.10 | -13.31 | 4.21 | 10.22 | 10.73 | 17.47 | 0 | 0 | 0 | 6.45 | -26.95 | -42.41 | 4.73 | -1.46 | -32.43 | 5.5 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -3.99 | -15.65 | -411.54 | -1.91 | -38.41 | -248.06 | -0.72 | -46.94 | -46.94 | -4.71 | -19.54 | -270.87 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.01 | -24.54 | -17.04 | 4.43 | 5.23 | -48.96 | 3.3 | -4.9 | 302.44 | 0 | 0 | 0 | 4.75 | 27.35 | -18.8 | -0.12 | 79.66 | 80.33 | 4.76 | 8.18 | -12.01 | 25.50 | 14.56 | 0 | 9.23 | 13.25 | -4.55 | 0 | 0 | 0 | 8.83 | -13.18 | -11.52 | 4.8 | -2.24 | -33.33 | 5.5 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -3.45 | -3.6 | -505.26 | -1.38 | -9.52 | -191.39 | -0.49 | -58.06 | -32.43 | -3.94 | -8.24 | -319.15 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.29 | 13.99 | 7.9 | 4.21 | 0.0 | -57.86 | 3.47 | 110.3 | 488.14 | 0 | 0 | 0 | 3.73 | -35.02 | -23.88 | -0.59 | 69.74 | 21.33 | 4.4 | -21.71 | -29.26 | 22.26 | -17.07 | 0 | 8.15 | 8.67 | -30.4 | 0 | 0 | 0 | 10.17 | -11.1 | 2.62 | 4.91 | -0.61 | -33.11 | 5.5 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.03 | 0.0 | -57.14 | -3.33 | -21.53 | -33400.0 | -1.26 | -90.91 | -159.43 | -0.31 | 26.19 | -24.0 | -3.64 | -15.19 | -1416.67 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.15 | 1.24 | 9.99 | 4.21 | -31.66 | -56.55 | 1.65 | 120.0 | -55.16 | 0 | 0 | 0 | 5.74 | 28.99 | -30.68 | -1.95 | -828.57 | -275.0 | 5.62 | 12.85 | -18.43 | 26.84 | 26.54 | 0 | 7.5 | -13.79 | -35.29 | 0 | 0 | 0 | 11.44 | 2.14 | 15.09 | 4.94 | -29.43 | -33.78 | 5.5 | 0.0 | 22.22 | 2.05 | 0.0 | 0.0 | 0.03 | 0.0 | -57.14 | -2.74 | -251.28 | -460.53 | -0.66 | -151.16 | -123.0 | -0.42 | 14.29 | -250.0 | -3.16 | -148.82 | -403.85 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.05 | -4.73 | 0.0 | 6.16 | -29.03 | 0.0 | 0.75 | -8.54 | 0.0 | 0 | 0 | 0.0 | 4.45 | -23.93 | 0.0 | -0.21 | 65.57 | 0.0 | 4.98 | -7.95 | 0.0 | 21.21 | 0 | 0.0 | 8.7 | -10.03 | 0.0 | 0 | 0 | 0.0 | 11.2 | 12.22 | 0.0 | 7.0 | -2.78 | 0.0 | 5.5 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.78 | -36.84 | 0.0 | 1.29 | -14.57 | 0.0 | -0.49 | -32.43 | 0.0 | -1.27 | -35.11 | 0.0 | 0.00 | 0 | 0.0 |
