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) | 5.22 | -6.28 | 4.86 | -35.63 | 1.96 | 115.38 | 0 | 0 | 33.11 | -9.44 | 0.76 | 280.0 | 6.6 | -4.07 | 19.93 | 5.93 | 4.9 | -25.76 | 0.42 | -53.85 | 1.58 | -58.42 | 0.13 | 0.0 | 10.38 | 0.0 | 1.38 | 2.22 | 0.98 | -17.65 | 1.07 | 214.71 | 3.43 | 19.1 | -0.99 | 0 | 0.08 | 0 | 0.08 | -10.57 |
| 2022 (9) | 5.57 | 26.88 | 7.55 | 29.95 | 0.91 | -20.87 | 0 | 0 | 36.56 | 2.99 | 0.2 | -31.03 | 6.88 | -0.58 | 18.82 | -3.46 | 6.6 | -4.76 | 0.91 | 5.81 | 3.8 | -15.18 | 0.13 | -23.53 | 10.38 | 6.03 | 1.35 | 1.5 | 1.19 | 7.21 | 0.34 | -10.53 | 2.88 | 2.49 | -0.98 | 0 | -0.64 | 0 | 0.09 | -10.39 |
| 2021 (8) | 4.39 | 4.52 | 5.81 | 63.2 | 1.15 | 0.0 | 0 | 0 | 35.5 | 12.24 | 0.29 | -58.57 | 6.92 | 4.85 | 19.49 | -6.58 | 6.93 | 27.86 | 0.86 | -31.2 | 4.48 | -17.8 | 0.17 | -15.0 | 9.79 | 8.06 | 1.33 | 5.56 | 1.11 | 16.84 | 0.38 | -50.0 | 2.81 | -5.39 | -1.19 | 0 | -0.81 | 0 | 0.11 | -2.71 |
| 2020 (7) | 4.2 | 7.97 | 3.56 | -5.82 | 1.15 | 121.15 | 0 | 0 | 31.63 | -2.17 | 0.7 | 59.09 | 6.6 | 12.63 | 20.87 | 15.12 | 5.42 | 19.12 | 1.25 | -8.09 | 5.45 | -13.22 | 0.2 | -13.04 | 9.06 | 2.14 | 1.26 | 4.13 | 0.95 | 72.73 | 0.76 | 40.74 | 2.97 | 29.13 | -1.11 | 0 | -0.35 | 0 | 0.11 | 12.99 |
| 2019 (6) | 3.89 | 25.89 | 3.78 | 29.45 | 0.52 | -82.55 | 0 | 0 | 32.33 | -0.74 | 0.44 | 41.94 | 5.86 | -8.44 | 18.13 | -7.76 | 4.55 | 2.48 | 1.36 | -3.55 | 6.28 | 83.63 | 0.23 | -14.81 | 8.87 | 0.11 | 1.21 | 2.54 | 0.55 | 57.14 | 0.54 | 22.73 | 2.3 | 17.35 | -0.95 | 0 | -0.41 | 0 | 0.10 | -0.58 |
| 2018 (5) | 3.09 | -21.17 | 2.92 | 18.22 | 2.98 | 1046.15 | 0 | 0 | 32.57 | 14.76 | 0.31 | 6.9 | 6.4 | 24.03 | 19.65 | 8.07 | 4.44 | 12.98 | 1.41 | 0.0 | 3.42 | -9.04 | 0.27 | 28.57 | 8.86 | 0.0 | 1.18 | 2.61 | 0.35 | 29.63 | 0.44 | -2.22 | 1.96 | 4.81 | -0.55 | 0 | -0.11 | 0 | 0.10 | 18.79 |
| 2017 (4) | 3.92 | -41.58 | 2.47 | 6.47 | 0.26 | 116.67 | 0 | 0 | 28.38 | 8.53 | 0.29 | -63.29 | 5.16 | -4.97 | 18.18 | -12.44 | 3.93 | 23.2 | 1.41 | -9.03 | 3.76 | 14.29 | 0.21 | 320.0 | 8.86 | 0.0 | 1.15 | 6.48 | 0.27 | 0 | 0.45 | -58.33 | 1.87 | -13.43 | -0.35 | 0 | 0.1 | -87.65 | 0.08 | 144.12 |
| 2016 (3) | 6.71 | 92.82 | 2.32 | 82.68 | 0.12 | -29.41 | 0 | 0 | 26.15 | 6.65 | 0.79 | -21.0 | 5.43 | 5.64 | 20.76 | -0.94 | 3.19 | 20.83 | 1.55 | 3.33 | 3.29 | 631.11 | 0.05 | 0.0 | 8.86 | 9.25 | 1.08 | 11.34 | 0 | 0 | 1.08 | -13.6 | 2.16 | -3.14 | -0.27 | 0 | 0.81 | -46.0 | 0.03 | 32.02 |
| 2015 (2) | 3.48 | 37.01 | 1.27 | -42.79 | 0.17 | 30.77 | 0 | 0 | 24.52 | 6.1 | 1.0 | 20.48 | 5.14 | 4.9 | 20.96 | -1.13 | 2.64 | -1.12 | 1.5 | -0.66 | 0.45 | 800.0 | 0.05 | -16.67 | 8.11 | 7.56 | 0.97 | 8.99 | 0 | 0 | 1.25 | 11.61 | 2.23 | 10.95 | 0.25 | -24.24 | 1.5 | 3.45 | 0.03 | 44.32 |
| 2014 (1) | 2.54 | -13.9 | 2.22 | 5.71 | 0.13 | -66.67 | 0 | 0 | 23.11 | 8.65 | 0.83 | 62.75 | 4.9 | 17.79 | 21.20 | 8.41 | 2.67 | 16.59 | 1.51 | 9.42 | 0.05 | -73.68 | 0.06 | 0.0 | 7.54 | 0.0 | 0.89 | 5.95 | 0 | 0 | 1.12 | 38.27 | 2.01 | 21.82 | 0.33 | 200.0 | 1.45 | 57.61 | 0.02 | 12.88 |
| 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) | 5.85 | 16.77 | 9.14 | 5.91 | 37.12 | 1.03 | 0.81 | -52.63 | 62.0 | 0 | 0 | 0 | 9.36 | 3.77 | 10.38 | 0.44 | 29.41 | -35.29 | 7.24 | 4.62 | 7.1 | 20.26 | 2.05 | 0.27 | 6.17 | 13.0 | 19.11 | 0.51 | 0.0 | 18.6 | 1.28 | -5.19 | -62.9 | 0.11 | 0.0 | -54.17 | 11.09 | 5.12 | 6.84 | 1.46 | 0.0 | 5.8 | 0.99 | 0.0 | 1.02 | 1.7 | 33.86 | 51.79 | 4.15 | 11.56 | 19.25 | -0.55 | 20.29 | 33.73 | 1.15 | 98.28 | 296.55 | 0.08 | -6.49 | -9.54 |
| 24Q2 (19) | 5.01 | 1.42 | 4.16 | 4.31 | 0.7 | -31.7 | 1.71 | -11.4 | 248.98 | 0 | 0 | 0 | 9.02 | 4.76 | 8.28 | 0.34 | -35.85 | 142.86 | 6.92 | 4.85 | 13.26 | 19.85 | 2.77 | 11.28 | 5.46 | 10.3 | 2.63 | 0.51 | 13.33 | -37.04 | 1.35 | -7.53 | -61.86 | 0.11 | -8.33 | -57.69 | 10.55 | 1.44 | 1.64 | 1.46 | 0.0 | 5.8 | 0.99 | 0.0 | 1.02 | 1.27 | 36.56 | 188.64 | 3.72 | 10.06 | 32.86 | -0.69 | 12.66 | 33.01 | 0.58 | 314.29 | 198.31 | 0.08 | -1.47 | -16.87 |
| 24Q1 (18) | 4.94 | -5.36 | -26.16 | 4.28 | -11.93 | -44.49 | 1.93 | -1.53 | 101.04 | 0 | 0 | 0 | 8.61 | -1.6 | 14.04 | 0.53 | 1425.0 | 2750.0 | 6.6 | 0.0 | 10.55 | 19.32 | -3.1 | 14.5 | 4.95 | 1.02 | -19.9 | 0.45 | 7.14 | -51.09 | 1.46 | -7.59 | -60.11 | 0.12 | -7.69 | -53.85 | 10.4 | 0.19 | 0.19 | 1.46 | 5.8 | 5.8 | 0.99 | 1.02 | 1.02 | 0.93 | -13.08 | 210.0 | 3.38 | -1.46 | 27.07 | -0.79 | 20.2 | 15.96 | 0.14 | 75.0 | 121.88 | 0.09 | 0.89 | -17.38 |
| 23Q4 (17) | 5.22 | -2.61 | -6.28 | 4.86 | -16.92 | -35.63 | 1.96 | 292.0 | 115.38 | 0 | 0 | 0 | 8.75 | 3.18 | -3.85 | -0.04 | -105.88 | -33.33 | 6.6 | -2.37 | -4.07 | 19.93 | -1.33 | 5.93 | 4.9 | -5.41 | -25.76 | 0.42 | -2.33 | -53.85 | 1.58 | -54.2 | -58.42 | 0.13 | -45.83 | 0.0 | 10.38 | 0.0 | 0.0 | 1.38 | 0.0 | 2.22 | 0.98 | 0.0 | -17.65 | 1.07 | -4.46 | 214.71 | 3.43 | -1.44 | 19.1 | -0.99 | -19.28 | -1.02 | 0.08 | -72.41 | 112.5 | 0.08 | -2.68 | -10.57 |
| 23Q3 (16) | 5.36 | 11.43 | 0.19 | 5.85 | -7.29 | -28.75 | 0.5 | 2.04 | 0.0 | 0 | 0 | 0 | 8.48 | 1.8 | -8.52 | 0.68 | 385.71 | 325.0 | 6.76 | 10.64 | -6.5 | 20.20 | 13.25 | 4.03 | 5.18 | -2.63 | -31.75 | 0.43 | -46.91 | -55.21 | 3.45 | -2.54 | -20.51 | 0.24 | -7.69 | 100.0 | 10.38 | 0.0 | 0.39 | 1.38 | 0.0 | 2.22 | 0.98 | 0.0 | -17.65 | 1.12 | 154.55 | 273.33 | 3.48 | 24.29 | 22.54 | -0.83 | 19.42 | 3.49 | 0.29 | 149.15 | 151.79 | 0.09 | -14.06 | -8.03 |
| 23Q2 (15) | 4.81 | -28.1 | -10.59 | 6.31 | -18.16 | -7.21 | 0.49 | -48.96 | -5.77 | 0 | 0 | 0 | 8.33 | 10.33 | -12.04 | 0.14 | 800.0 | 800.0 | 6.11 | 2.35 | -16.87 | 17.84 | 5.75 | -10.78 | 5.32 | -13.92 | -37.26 | 0.81 | -11.96 | -13.83 | 3.54 | -3.28 | -20.63 | 0.26 | 0.0 | 100.0 | 10.38 | 0.0 | 0.68 | 1.38 | 0.0 | 2.22 | 0.98 | 0.0 | -17.65 | 0.44 | 46.67 | 214.29 | 2.8 | 5.26 | 4.48 | -1.03 | -9.57 | -5.1 | -0.59 | 7.81 | 29.76 | 0.10 | -2.08 | 4.79 |
| 23Q1 (14) | 6.69 | 20.11 | 51.36 | 7.71 | 2.12 | 10.94 | 0.96 | 5.49 | 47.69 | 0 | 0 | 0 | 7.55 | -17.03 | -13.42 | -0.02 | 33.33 | -122.22 | 5.97 | -13.23 | -14.71 | 16.87 | -10.36 | -13.46 | 6.18 | -6.36 | -16.94 | 0.92 | 1.1 | 0.0 | 3.66 | -3.68 | -20.26 | 0.26 | 100.0 | 73.33 | 10.38 | 0.0 | 0.68 | 1.38 | 2.22 | 3.76 | 0.98 | -17.65 | -11.71 | 0.3 | -11.76 | -37.5 | 2.66 | -7.64 | -8.59 | -0.94 | 4.08 | -9.3 | -0.64 | 0.0 | -68.42 | 0.10 | 9.21 | 8.95 |
| 22Q4 (13) | 5.57 | 4.11 | 26.88 | 7.55 | -8.04 | 29.95 | 0.91 | 82.0 | -20.87 | 0 | 0 | 0 | 9.1 | -1.83 | -6.86 | -0.03 | -118.75 | -121.43 | 6.88 | -4.84 | -0.58 | 18.82 | -3.1 | -3.43 | 6.6 | -13.04 | -4.76 | 0.91 | -5.21 | 5.81 | 3.8 | -12.44 | -15.18 | 0.13 | 8.33 | -23.53 | 10.38 | 0.39 | 6.03 | 1.35 | 0.0 | 1.5 | 1.19 | 0.0 | 7.21 | 0.34 | 13.33 | -10.53 | 2.88 | 1.41 | 2.49 | -0.98 | -13.95 | 17.65 | -0.64 | -14.29 | 20.99 | 0.09 | 0.07 | -10.39 |
| 22Q3 (12) | 5.35 | -0.56 | 38.96 | 8.21 | 20.74 | 21.63 | 0.5 | -3.85 | -52.38 | 0 | 0 | 0 | 9.27 | -2.11 | 5.34 | 0.16 | 900.0 | 128.57 | 7.23 | -1.63 | 7.91 | 19.42 | -2.87 | 1.59 | 7.59 | -10.5 | 15.53 | 0.96 | 2.13 | 10.34 | 4.34 | -2.69 | -4.82 | 0.12 | -7.69 | -25.0 | 10.34 | 0.29 | 5.62 | 1.35 | 0.0 | 1.5 | 1.19 | 0.0 | 7.21 | 0.3 | 114.29 | 25.0 | 2.84 | 5.97 | 6.37 | -0.86 | 12.24 | 30.65 | -0.56 | 33.33 | 44.0 | 0.09 | -2.07 | -10.09 |
| 22Q2 (11) | 5.38 | 21.72 | 38.66 | 6.8 | -2.16 | 36.82 | 0.52 | -20.0 | -53.57 | 0 | 0 | 0 | 9.47 | 8.6 | 9.86 | -0.02 | -122.22 | -200.0 | 7.35 | 5.0 | 17.04 | 19.99 | 2.57 | 10.7 | 8.48 | 13.98 | 22.19 | 0.94 | 2.17 | 5.62 | 4.46 | -2.83 | -6.3 | 0.13 | -13.33 | -23.53 | 10.31 | 0.0 | 10.39 | 1.35 | 1.5 | 7.14 | 1.19 | 7.21 | 25.26 | 0.14 | -70.83 | -83.53 | 2.68 | -7.9 | -12.42 | -0.98 | -13.95 | 14.04 | -0.84 | -121.05 | -189.66 | 0.10 | 1.8 | -8.57 |
| 22Q1 (10) | 4.42 | 0.68 | 32.73 | 6.95 | 19.62 | 47.25 | 0.65 | -43.48 | -41.96 | 0 | 0 | 0 | 8.72 | -10.75 | 4.81 | 0.09 | -35.71 | 50.0 | 7.0 | 1.16 | 5.9 | 19.49 | 0.03 | -0.29 | 7.44 | 7.36 | 14.11 | 0.92 | 6.98 | -3.16 | 4.59 | 2.46 | -12.07 | 0.15 | -11.76 | -21.05 | 10.31 | 5.31 | 13.3 | 1.33 | 0.0 | 5.56 | 1.11 | 0.0 | 16.84 | 0.48 | 26.32 | -41.46 | 2.91 | 3.56 | -3.96 | -0.86 | 27.73 | 18.1 | -0.38 | 53.09 | -65.22 | 0.09 | -10.17 | -12.5 |
| 21Q4 (9) | 4.39 | 14.03 | 4.52 | 5.81 | -13.93 | 63.2 | 1.15 | 9.52 | 0.0 | 0 | 0 | 0 | 9.77 | 11.02 | 4.94 | 0.14 | 100.0 | -48.15 | 6.92 | 3.28 | 4.85 | 19.49 | 1.95 | -6.61 | 6.93 | 5.48 | 27.86 | 0.86 | -1.15 | -31.2 | 4.48 | -1.75 | -17.8 | 0.17 | 6.25 | -15.0 | 9.79 | 0.0 | 8.06 | 1.33 | 0.0 | 5.56 | 1.11 | 0.0 | 16.84 | 0.38 | 58.33 | -50.0 | 2.81 | 5.24 | -5.39 | -1.19 | 4.03 | -7.21 | -0.81 | 19.0 | -131.43 | 0.11 | 0.41 | -2.71 |
| 21Q3 (8) | 3.85 | -0.77 | 1.85 | 6.75 | 35.81 | 69.6 | 1.05 | -6.25 | 54.41 | 0 | 0 | 0 | 8.8 | 2.09 | 3.29 | 0.07 | 250.0 | -81.08 | 6.7 | 6.69 | 6.86 | 19.12 | 5.84 | -6.25 | 6.57 | -5.33 | 34.08 | 0.87 | -2.25 | -33.08 | 4.56 | -4.2 | -25.73 | 0.16 | -5.88 | -11.11 | 9.79 | 4.82 | 9.51 | 1.33 | 5.56 | 5.56 | 1.11 | 16.84 | 16.84 | 0.24 | -71.76 | -53.85 | 2.67 | -12.75 | -2.2 | -1.24 | -8.77 | -9.73 | -1.0 | -244.83 | -63.93 | 0.11 | -0.41 | -6.21 |
| 21Q2 (7) | 3.88 | 16.52 | 7.18 | 4.97 | 5.3 | 20.05 | 1.12 | 0.0 | 83.61 | 0 | 0 | 0 | 8.62 | 3.61 | 12.53 | 0.02 | -66.67 | -88.24 | 6.28 | -4.99 | 15.87 | 18.06 | -7.62 | 0 | 6.94 | 6.44 | 35.28 | 0.89 | -6.32 | -31.01 | 4.76 | -8.81 | -25.39 | 0.17 | -10.53 | -10.53 | 9.34 | 2.64 | 4.47 | 1.26 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.85 | 3.66 | 466.67 | 3.06 | 0.99 | 29.66 | -1.14 | -8.57 | 6.56 | -0.29 | -26.09 | 72.9 | 0.11 | -2.58 | -5.79 |
| 21Q1 (6) | 3.33 | -20.71 | -10.24 | 4.72 | 32.58 | 23.88 | 1.12 | -2.61 | 124.0 | 0 | 0 | 0 | 8.32 | -10.63 | 35.5 | 0.06 | -77.78 | 154.55 | 6.61 | 0.15 | 29.86 | 19.55 | -6.31 | 0 | 6.52 | 20.3 | 20.3 | 0.95 | -24.0 | -26.36 | 5.22 | -4.22 | -20.67 | 0.19 | -5.0 | -9.52 | 9.1 | 0.44 | 2.02 | 1.26 | 0.0 | 4.13 | 0.95 | 0.0 | 72.73 | 0.82 | 7.89 | 90.7 | 3.03 | 2.02 | 38.36 | -1.05 | 5.41 | 4.55 | -0.23 | 34.29 | 65.67 | 0.11 | -0.12 | 11.17 |
| 20Q4 (5) | 4.2 | 11.11 | 7.97 | 3.56 | -10.55 | -5.82 | 1.15 | 69.12 | 121.15 | 0 | 0 | 0 | 9.31 | 9.27 | 10.44 | 0.27 | -27.03 | 237.5 | 6.6 | 5.26 | 12.63 | 20.87 | 2.33 | 0 | 5.42 | 10.61 | 19.12 | 1.25 | -3.85 | -8.09 | 5.45 | -11.24 | -13.22 | 0.2 | 11.11 | -13.04 | 9.06 | 1.34 | 2.14 | 1.26 | 0.0 | 4.13 | 0.95 | 0.0 | 72.73 | 0.76 | 46.15 | 40.74 | 2.97 | 8.79 | 29.13 | -1.11 | 1.77 | -16.84 | -0.35 | 42.62 | 14.63 | 0.11 | -3.21 | 12.99 |
| 20Q3 (4) | 3.78 | 4.42 | 0.0 | 3.98 | -3.86 | 0.0 | 0.68 | 11.48 | 0.0 | 0 | 0 | 0.0 | 8.52 | 11.23 | 0.0 | 0.37 | 117.65 | 0.0 | 6.27 | 15.68 | 0.0 | 20.39 | 0 | 0.0 | 4.9 | -4.48 | 0.0 | 1.3 | 0.78 | 0.0 | 6.14 | -3.76 | 0.0 | 0.18 | -5.26 | 0.0 | 8.94 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.52 | 246.67 | 0.0 | 2.73 | 15.68 | 0.0 | -1.13 | 7.38 | 0.0 | -0.61 | 42.99 | 0.0 | 0.11 | 0.04 | 0.0 |
