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) | 8.35 | -39.62 | 5.73 | 1.24 | 0.38 | 0.0 | 0 | 0 | 48.13 | -14.45 | 0.56 | -40.43 | 33.58 | -0.83 | 69.77 | 15.93 | 8.51 | -5.34 | 0.18 | 1700.0 | 0.09 | -81.25 | 0.34 | 325.0 | 7.74 | 0.0 | 0 | 0 | 4.24 | -12.94 | 5.03 | -0.98 | 9.27 | -6.83 | -2.06 | 0 | 2.97 | -15.14 | 0.46 | 0.97 |
| 2022 (9) | 13.83 | 64.06 | 5.66 | -23.92 | 0.38 | -43.28 | 0 | 0 | 56.26 | 9.46 | 0.94 | -32.37 | 33.86 | 29.53 | 60.18 | 18.34 | 8.99 | 16.6 | 0.01 | 0.0 | 0.48 | -7.69 | 0.08 | 100.0 | 7.74 | 0.0 | 0 | 0 | 4.87 | 1.88 | 5.08 | -5.4 | 9.95 | -2.07 | -1.58 | 0 | 3.5 | 14.01 | 0.46 | 67.6 |
| 2021 (8) | 8.43 | -30.39 | 7.44 | 3.33 | 0.67 | -58.64 | 0 | 0 | 51.4 | 8.85 | 1.39 | 12.1 | 26.14 | -1.4 | 50.86 | -9.41 | 7.71 | 30.9 | 0.01 | 0 | 0.52 | -7.14 | 0.04 | -20.0 | 7.74 | 0.0 | 0 | 0 | 4.78 | 2.58 | 5.37 | 5.09 | 10.16 | 3.99 | -2.3 | 0 | 3.07 | 3.02 | 0.27 | 5.13 |
| 2020 (7) | 12.11 | 270.34 | 7.2 | -13.36 | 1.62 | 28.57 | 0 | 0 | 47.22 | 1.22 | 1.24 | -55.71 | 26.51 | 8.87 | 56.14 | 7.56 | 5.89 | 31.47 | 0 | 0 | 0.56 | -59.42 | 0.05 | -37.5 | 7.74 | 4.88 | 0 | 0 | 4.66 | 44.27 | 5.11 | -21.75 | 9.77 | 0.1 | -2.13 | 0 | 2.98 | -28.71 | 0.26 | -4.02 |
| 2019 (6) | 3.27 | -6.03 | 8.31 | -9.97 | 1.26 | -35.05 | 0 | 0 | 46.65 | 19.65 | 2.8 | -2.1 | 24.35 | 24.17 | 52.20 | 3.78 | 4.48 | 13.99 | 0.01 | 0 | 1.38 | 53.33 | 0.08 | 14.29 | 7.38 | 20.0 | 0 | 0 | 3.23 | 38.63 | 6.53 | 9.93 | 9.76 | 18.02 | -2.35 | 0 | 4.18 | -11.63 | 0.27 | 734.52 |
| 2018 (5) | 3.48 | -14.91 | 9.23 | 57.78 | 1.94 | 12.14 | 0 | 0 | 38.99 | 28.38 | 2.86 | 64.37 | 19.61 | 0.41 | 50.29 | -21.79 | 3.93 | 70.13 | 0 | 0 | 0.9 | -53.61 | 0.07 | -22.22 | 6.15 | 6.59 | 0 | 0 | 2.33 | 7.87 | 5.94 | 22.98 | 8.27 | 18.31 | -1.21 | 0 | 4.73 | 25.8 | 0.03 | 0 |
| 2017 (4) | 4.09 | 4.07 | 5.85 | 2.63 | 1.73 | 154.41 | 0 | 0 | 30.37 | 2.39 | 1.74 | -0.57 | 19.53 | 14.55 | 64.31 | 11.87 | 2.31 | -3.35 | 0 | 0 | 1.94 | -47.14 | 0.09 | 0.0 | 5.77 | 0.0 | 0 | 0 | 2.16 | 9.09 | 4.83 | 5.92 | 6.99 | 6.88 | -1.07 | 0 | 3.76 | 19.75 | 0.00 | 0 |
| 2016 (3) | 3.93 | 28.85 | 5.7 | -17.99 | 0.68 | -67.15 | 0 | 0 | 29.66 | -9.44 | 1.75 | -49.57 | 17.05 | -1.62 | 57.48 | 8.63 | 2.39 | -15.25 | 0 | 0 | 3.67 | 0 | 0.09 | -30.77 | 5.77 | 0.35 | 0 | 0 | 1.98 | 20.73 | 4.56 | -1.3 | 6.54 | 4.47 | -1.42 | 0 | 3.14 | -40.75 | 0.00 | 0 |
| 2015 (2) | 3.05 | -25.97 | 6.95 | 357.24 | 2.07 | 0 | 0 | 0 | 32.75 | 3.12 | 3.47 | 10.16 | 17.33 | 9.41 | 52.92 | 6.1 | 2.82 | 76.25 | 0 | 0 | 0 | 0 | 0.13 | -31.58 | 5.75 | 2.13 | 0 | 0 | 1.64 | 24.24 | 4.62 | 25.89 | 6.26 | 25.45 | 0.68 | -25.27 | 5.3 | 15.72 | 0.00 | 0 |
| 2014 (1) | 4.12 | 159.12 | 1.52 | 85.37 | 0 | 0 | 0 | 0 | 31.76 | 23.1 | 3.15 | 15.38 | 15.84 | 44.0 | 49.87 | 16.98 | 1.6 | -11.11 | 0 | 0 | 2.01 | 0 | 0.19 | -13.64 | 5.63 | 4.26 | 0 | 0 | 1.32 | 55.29 | 3.67 | 23.99 | 4.99 | 30.97 | 0.91 | 333.33 | 4.58 | 44.48 | 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) | 9.04 | 13.85 | -33.63 | 7.83 | 9.05 | -24.35 | 0.1 | 0.0 | -78.72 | 0 | 0 | 0 | 10.38 | -4.24 | -12.11 | -0.06 | -20.0 | -133.33 | 35.89 | 0.34 | 2.63 | 83.33 | 3.67 | 20.93 | 8.64 | -0.69 | -3.57 | 0.15 | -6.25 | 650.0 | 0.02 | -60.0 | -83.33 | 0.35 | -5.41 | 337.5 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.78 | 0.0 | 12.74 | 4.06 | -1.22 | -19.28 | 8.83 | -0.67 | -4.75 | -0.86 | 13.13 | 40.69 | 3.2 | 2.56 | -10.61 | 0.46 | 0.21 | 0.54 |
| 24Q2 (19) | 7.94 | -13.88 | -45.8 | 7.18 | -15.23 | -35.61 | 0.1 | -68.75 | -81.13 | 0 | 0 | 0 | 10.84 | 3.63 | -17.38 | -0.05 | -200.0 | -145.45 | 35.77 | 1.94 | 0.87 | 80.38 | 7.16 | 21.64 | 8.7 | -0.68 | -0.8 | 0.16 | -5.88 | 1500.0 | 0.05 | -28.57 | -64.29 | 0.37 | 8.82 | 311.11 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.78 | 12.74 | 12.74 | 4.11 | -17.96 | -15.26 | 8.89 | -3.89 | -2.2 | -0.99 | 26.12 | 56.19 | 3.12 | -14.99 | 20.46 | 0.46 | -0.28 | 0.27 |
| 24Q1 (18) | 9.22 | 10.42 | -14.87 | 8.47 | 47.82 | 11.15 | 0.32 | -15.79 | -15.79 | 0 | 0 | 0 | 10.46 | -8.17 | -11.43 | 0.05 | 171.43 | -81.48 | 35.09 | 4.5 | -3.63 | 75.01 | 7.51 | 12.32 | 8.76 | 4.41 | -1.57 | 0.17 | -5.56 | 1600.0 | 0.07 | -22.22 | -81.58 | 0.34 | 0.0 | 325.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.24 | 0.0 | -12.94 | 5.01 | 1.01 | -6.36 | 9.25 | 0.54 | -9.49 | -1.34 | 34.95 | 5.63 | 3.67 | 26.55 | -6.62 | 0.46 | 0.15 | 1.15 |
| 23Q4 (17) | 8.35 | -38.69 | -39.62 | 5.73 | -44.64 | 1.24 | 0.38 | -19.15 | 0.0 | 0 | 0 | 0 | 11.39 | -3.56 | -18.7 | -0.07 | -138.89 | -126.92 | 33.58 | -3.97 | -0.83 | 69.77 | 1.25 | 15.93 | 8.39 | -6.36 | -6.67 | 0.18 | 800.0 | 1700.0 | 0.09 | -25.0 | -81.25 | 0.34 | 325.0 | 325.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.24 | 0.0 | -12.94 | 4.96 | -1.39 | -2.36 | 9.2 | -0.76 | -7.54 | -2.06 | -42.07 | -30.38 | 2.9 | -18.99 | -17.14 | 0.46 | 0.46 | 0.95 |
| 23Q3 (16) | 13.62 | -7.03 | 43.82 | 10.35 | -7.17 | 28.89 | 0.47 | -11.32 | 20.51 | 0 | 0 | 0 | 11.81 | -9.98 | -19.77 | 0.18 | 63.64 | 12.5 | 34.97 | -1.38 | -9.26 | 68.91 | 4.27 | -1.95 | 8.96 | 2.17 | -0.88 | 0.02 | 100.0 | 100.0 | 0.12 | -14.29 | -67.57 | 0.08 | -11.11 | 100.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.24 | 0.0 | -13.82 | 5.03 | 3.71 | 5.67 | 9.27 | 1.98 | -4.24 | -1.45 | 35.84 | -27.19 | 3.58 | 38.22 | -1.1 | 0.46 | -0.06 | 0.03 |
| 23Q2 (15) | 14.65 | 35.27 | 7.8 | 11.15 | 46.33 | 107.64 | 0.53 | 39.47 | 12.77 | 0 | 0 | 0 | 13.12 | 11.09 | -6.15 | 0.11 | -59.26 | -59.26 | 35.46 | -2.61 | 4.2 | 66.08 | -1.05 | 2.94 | 8.77 | -1.46 | 11.58 | 0.01 | 0.0 | 0.0 | 0.14 | -63.16 | -66.67 | 0.09 | 12.5 | 125.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.24 | -12.94 | -13.82 | 4.85 | -9.35 | 5.43 | 9.09 | -11.06 | -4.52 | -2.26 | -59.15 | -50.67 | 2.59 | -34.1 | -16.45 | 0.46 | 0.59 | 1.14 |
| 23Q1 (14) | 10.83 | -21.69 | -42.27 | 7.62 | 34.63 | 31.83 | 0.38 | 0.0 | -30.91 | 0 | 0 | 0 | 11.81 | -15.7 | -12.84 | 0.27 | 3.85 | 3.85 | 36.41 | 7.53 | 24.14 | 66.78 | 10.96 | 22.39 | 8.9 | -1.0 | 15.89 | 0.01 | 0.0 | 0.0 | 0.38 | -20.83 | -19.15 | 0.08 | 0.0 | 60.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.87 | 0.0 | 1.88 | 5.35 | 5.31 | -4.97 | 10.22 | 2.71 | -1.92 | -1.42 | 10.13 | -22.41 | 3.93 | 12.29 | -12.08 | 0.45 | -0.04 | 0.12 |
| 22Q4 (13) | 13.83 | 46.04 | 64.06 | 5.66 | -29.51 | -23.92 | 0.38 | -2.56 | -43.28 | 0 | 0 | 0 | 14.01 | -4.82 | 11.28 | 0.26 | 62.5 | -46.94 | 33.86 | -12.14 | 29.53 | 60.18 | -14.36 | 18.34 | 8.99 | -0.55 | 16.6 | 0.01 | 0.0 | 0.0 | 0.48 | 29.73 | -7.69 | 0.08 | 100.0 | 100.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.87 | -1.02 | 1.88 | 5.08 | 6.72 | -5.4 | 9.95 | 2.79 | -2.07 | -1.58 | -38.6 | 31.3 | 3.5 | -3.31 | 14.01 | 0.46 | -0.45 | 67.6 |
| 22Q3 (12) | 9.47 | -30.32 | 56.79 | 8.03 | 49.53 | 23.54 | 0.39 | -17.02 | -63.21 | 0 | 0 | 0 | 14.72 | 5.29 | 14.2 | 0.16 | -40.74 | -27.27 | 38.54 | 13.25 | 24.0 | 70.28 | 9.47 | 20.81 | 9.04 | 15.01 | 62.01 | 0.01 | 0.0 | 0.0 | 0.37 | -11.9 | -44.78 | 0.04 | 0.0 | 0.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.92 | 0.0 | 2.93 | 4.76 | 3.48 | -4.03 | 9.68 | 1.68 | -0.62 | -1.14 | 24.0 | 54.58 | 3.62 | 16.77 | 47.76 | 0.46 | 1.04 | 69.09 |
| 22Q2 (11) | 13.59 | -27.56 | 96.96 | 5.37 | -7.09 | -5.46 | 0.47 | -14.55 | -57.27 | 0 | 0 | 0 | 13.98 | 3.17 | -5.03 | 0.27 | 3.85 | -40.0 | 34.03 | 16.02 | 19.78 | 64.20 | 17.64 | 15.8 | 7.86 | 2.34 | 38.87 | 0.01 | 0.0 | 0.0 | 0.42 | -10.64 | 100.0 | 0.04 | -20.0 | 0.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.92 | 2.93 | 5.58 | 4.6 | -18.29 | -20.55 | 9.52 | -8.64 | -8.9 | -1.5 | -29.31 | 38.02 | 3.1 | -30.65 | -8.01 | 0.45 | -0.42 | 73.78 |
| 22Q1 (10) | 18.76 | 122.54 | 217.43 | 5.78 | -22.31 | -22.73 | 0.55 | -17.91 | -55.28 | 0 | 0 | 0 | 13.55 | 7.63 | 20.98 | 0.26 | -46.94 | 13.04 | 29.33 | 12.2 | 7.67 | 54.57 | 7.3 | 0.08 | 7.68 | -0.39 | 30.39 | 0.01 | 0.0 | 0 | 0.47 | -9.62 | 34.29 | 0.05 | 25.0 | -16.67 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.78 | 0.0 | 2.58 | 5.63 | 4.84 | 5.43 | 10.42 | 2.56 | 4.2 | -1.16 | 49.57 | 48.67 | 4.47 | 45.6 | 45.13 | 0.45 | 67.32 | 75.3 |
| 21Q4 (9) | 8.43 | 39.57 | -30.39 | 7.44 | 14.46 | 3.33 | 0.67 | -36.79 | -58.64 | 0 | 0 | 0 | 12.59 | -2.33 | -13.89 | 0.49 | 122.73 | 1533.33 | 26.14 | -15.89 | -1.4 | 50.86 | -12.57 | -9.41 | 7.71 | 38.17 | 30.9 | 0.01 | 0.0 | 0 | 0.52 | -22.39 | -7.14 | 0.04 | 0.0 | -20.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.78 | 0.0 | 2.58 | 5.37 | 8.27 | 5.09 | 10.16 | 4.31 | 3.99 | -2.3 | 8.37 | -7.98 | 3.07 | 25.31 | 3.02 | 0.27 | 0.43 | 5.13 |
| 21Q3 (8) | 6.04 | -12.46 | -41.47 | 6.5 | 14.44 | -24.33 | 1.06 | -3.64 | -10.17 | 0 | 0 | 0 | 12.89 | -12.43 | 20.35 | 0.22 | -51.11 | 22.22 | 31.08 | 9.4 | 15.54 | 58.17 | 4.93 | -4.83 | 5.58 | -1.41 | -11.85 | 0.01 | 0.0 | 0 | 0.67 | 219.05 | -4.29 | 0.04 | 0.0 | -50.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.78 | 2.58 | 2.58 | 4.96 | -14.34 | -2.17 | 9.74 | -6.79 | 0.21 | -2.51 | -3.72 | 4.92 | 2.45 | -27.3 | 0.82 | 0.27 | 3.85 | 0.19 |
| 21Q2 (7) | 6.9 | 16.75 | -24.09 | 5.68 | -24.06 | -11.11 | 1.1 | -10.57 | -45.27 | 0 | 0 | 0 | 14.72 | 31.43 | 9.61 | 0.45 | 95.65 | -50.55 | 28.41 | 4.3 | 3.27 | 55.43 | 1.67 | 0 | 5.66 | -3.9 | 28.64 | 0.01 | 0 | 0 | 0.21 | -40.0 | -70.0 | 0.04 | -33.33 | -33.33 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0 | 4.66 | 0.0 | 0.0 | 5.79 | 8.43 | 18.65 | 10.45 | 4.5 | 9.54 | -2.42 | -7.08 | 15.68 | 3.37 | 9.42 | 67.66 | 0.26 | 0.45 | -0.44 |
| 21Q1 (6) | 5.91 | -51.2 | -34.91 | 7.48 | 3.89 | -4.96 | 1.23 | -24.07 | -46.05 | 0 | 0 | 0 | 11.2 | -23.39 | 32.39 | 0.23 | 666.67 | 91.67 | 27.24 | 2.75 | 9.09 | 54.52 | -2.88 | 0 | 5.89 | 0.0 | 51.41 | 0 | 0 | 0 | 0.35 | -37.5 | -58.33 | 0.06 | 20.0 | -14.29 | 7.74 | 0.0 | 4.88 | 0 | 0 | 0 | 4.66 | 0.0 | 44.27 | 5.34 | 4.5 | -19.7 | 10.0 | 2.35 | 1.21 | -2.26 | -6.1 | 10.67 | 3.08 | 3.36 | -25.24 | 0.26 | 0.35 | -4.56 |
| 20Q4 (5) | 12.11 | 17.34 | -5.69 | 7.2 | -16.18 | -13.36 | 1.62 | 37.29 | 28.57 | 0 | 0 | 0 | 14.62 | 36.51 | 28.13 | 0.03 | -83.33 | -90.32 | 26.51 | -1.45 | 8.87 | 56.14 | -8.15 | 0 | 5.89 | -6.95 | 31.47 | 0 | 0 | -100.0 | 0.56 | -20.0 | -59.42 | 0.05 | -37.5 | -37.5 | 7.74 | 0.0 | 4.88 | 0 | 0 | 0 | 4.66 | 0.0 | 44.27 | 5.11 | 0.79 | -21.75 | 9.77 | 0.51 | 0.1 | -2.13 | 19.32 | 9.36 | 2.98 | 22.63 | -28.71 | 0.26 | -4.29 | -4.02 |
| 20Q3 (4) | 10.32 | 13.53 | 0.0 | 8.59 | 34.43 | 0.0 | 1.18 | -41.29 | 0.0 | 0 | 0 | 0.0 | 10.71 | -20.25 | 0.0 | 0.18 | -80.22 | 0.0 | 26.9 | -2.22 | 0.0 | 61.12 | 0 | 0.0 | 6.33 | 43.86 | 0.0 | 0 | 0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.08 | 33.33 | 0.0 | 7.74 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.66 | 0.0 | 0.0 | 5.07 | 3.89 | 0.0 | 9.72 | 1.89 | 0.0 | -2.64 | 8.01 | 0.0 | 2.43 | 20.9 | 0.0 | 0.27 | 3.19 | 0.0 |
