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) | 11.96 | -0.5 | 8.55 | 47.41 | 3.51 | 21.45 | 0 | 0 | 22.27 | -20.63 | -0.86 | 0 | 4.43 | -24.92 | 19.89 | -5.39 | 3.82 | -14.16 | 0 | 0 | 7.06 | -33.65 | 0.31 | 6.9 | 8.55 | 0.0 | 2.38 | 2.59 | 0.78 | -26.42 | 7.61 | -12.43 | 10.77 | -10.7 | -1.23 | 0 | 6.38 | -19.34 | 0.00 | 34.96 |
| 2022 (9) | 12.02 | 7.32 | 5.8 | 57.61 | 2.89 | 43.07 | 0 | 0 | 28.06 | -8.39 | 0.6 | -43.93 | 5.9 | -8.67 | 21.03 | -0.3 | 4.45 | -14.75 | 0 | 0 | 10.64 | -18.59 | 0.29 | 3.57 | 8.55 | 5.95 | 2.32 | 4.98 | 1.06 | 15.22 | 8.69 | -4.61 | 12.06 | -1.47 | -0.78 | 0 | 7.91 | -1.74 | 0.00 | -2.47 |
| 2021 (8) | 11.2 | -14.96 | 3.68 | -1.87 | 2.02 | -69.02 | 0 | 0 | 30.63 | 16.33 | 1.07 | 72.58 | 6.46 | -1.82 | 21.09 | -15.61 | 5.22 | 36.65 | 0 | 0 | 13.07 | 74.03 | 0.28 | 0.0 | 8.07 | 7.03 | 2.21 | 0.0 | 0.92 | 16.46 | 9.11 | 1.9 | 12.24 | 2.6 | -1.06 | 0 | 8.05 | 0.37 | 0.00 | -35.29 |
| 2020 (7) | 13.17 | 4.44 | 3.75 | 141.94 | 6.52 | 9.58 | 0 | 0 | 26.33 | -24.71 | 0.62 | -68.04 | 6.58 | -6.0 | 24.99 | 24.85 | 3.82 | -3.29 | 0 | 0 | 7.51 | 117.05 | 0.28 | -3.45 | 7.54 | -1.82 | 2.21 | 9.41 | 0.79 | 295.0 | 8.94 | -16.99 | 11.93 | -8.09 | -0.92 | 0 | 8.02 | -19.64 | 0.00 | -20.3 |
| 2019 (6) | 12.61 | 12.69 | 1.55 | 0 | 5.95 | 8400.0 | 0 | 0 | 34.97 | -22.8 | 1.94 | -65.48 | 7.0 | -22.65 | 20.02 | 0.2 | 3.95 | -32.59 | 0 | 0 | 3.46 | -62.35 | 0.29 | -3.33 | 7.68 | 10.03 | 2.02 | 38.36 | 0.2 | -75.61 | 10.77 | -16.96 | 12.98 | -14.89 | -0.79 | 0 | 9.98 | -21.85 | 0.00 | -41.62 |
| 2018 (5) | 11.19 | 136.08 | 0 | 0 | 0.07 | -75.0 | 0 | 0 | 45.3 | 10.35 | 5.62 | 69.79 | 9.05 | -2.16 | 19.98 | -11.34 | 5.86 | 24.42 | 0 | 0 | 9.19 | 1431.67 | 0.3 | 3.45 | 6.98 | 2.65 | 1.46 | 30.36 | 0.82 | 12.33 | 12.97 | 34.68 | 15.25 | 32.84 | -0.2 | 0 | 12.77 | 44.95 | 0.01 | -18.55 |
| 2017 (4) | 4.74 | 7.73 | 3.2 | 4.92 | 0.28 | -3.45 | 0 | 0 | 41.05 | -0.44 | 3.31 | 4.42 | 9.25 | -13.31 | 22.53 | -12.93 | 4.71 | 1.07 | 0 | 0 | 0.6 | -40.59 | 0.29 | -3.33 | 6.8 | 10.57 | 1.12 | 38.27 | 0.73 | 0 | 9.63 | 8.2 | 11.48 | 18.23 | -0.82 | 0 | 8.81 | 7.83 | 0.01 | -19.99 |
| 2016 (3) | 4.4 | 76.0 | 3.05 | -45.83 | 0.29 | -19.44 | 0 | 0 | 41.23 | 14.91 | 3.17 | 22.39 | 10.67 | 11.26 | 25.88 | -3.18 | 4.66 | 9.65 | 0 | 0 | 1.01 | -22.31 | 0.3 | 0.0 | 6.15 | 54.14 | 0.81 | 47.27 | 0 | 0 | 8.9 | 34.24 | 9.71 | 35.24 | -0.73 | 0 | 8.17 | 22.12 | 0.01 | -17.28 |
| 2015 (2) | 2.5 | 21.36 | 5.63 | -27.17 | 0.36 | 2.86 | 0 | 0 | 35.88 | 2.9 | 2.59 | -16.18 | 9.59 | 11.38 | 26.73 | 8.25 | 4.25 | 0.24 | 0 | 0 | 1.3 | -21.69 | 0.3 | 0.0 | 3.99 | 10.83 | 0.55 | 129.17 | 0 | 0 | 6.63 | 50.68 | 7.18 | 54.74 | 0.06 | -68.42 | 6.69 | 45.75 | 0.01 | -29.02 |
| 2014 (1) | 2.06 | 96.19 | 7.73 | 124.06 | 0.35 | 84.21 | 0 | 0 | 34.87 | 51.35 | 3.09 | 139.53 | 8.61 | 18.76 | 24.69 | -21.53 | 4.24 | 23.26 | 0 | 0 | 1.66 | 9.93 | 0.3 | -23.08 | 3.6 | 71.43 | 0.24 | 118.18 | 0 | 0 | 4.4 | 158.82 | 4.64 | 156.35 | 0.19 | 216.67 | 4.59 | 160.8 | 0.02 | -38.19 |
| 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) | 12.24 | 3.29 | 1.58 | 10.72 | 1.13 | 37.44 | 2.34 | -25.0 | -38.74 | 0 | 0 | 0 | 7.34 | 6.69 | 26.99 | -0.22 | -83.33 | -100.0 | 5.4 | 1.89 | 6.51 | 21.57 | -4.46 | -0.72 | 4.77 | -1.24 | 18.95 | 0 | 0 | 0 | 6.43 | 5.24 | -16.71 | 0.31 | 0.0 | 3.33 | 8.55 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 1.23 | 0.0 | 57.69 | 6.56 | -3.24 | -17.07 | 10.17 | -2.12 | -8.13 | -0.2 | 75.61 | 77.78 | 6.36 | 6.71 | -9.27 | 0.00 | 37.35 | 41.07 |
| 24Q2 (19) | 11.85 | 2.78 | -12.8 | 10.6 | 16.36 | 20.45 | 3.12 | -5.17 | 7.22 | 0 | 0 | 0 | 6.88 | 32.05 | 16.61 | -0.12 | 53.85 | 53.85 | 5.3 | 23.83 | 15.47 | 22.57 | 18.66 | 17.68 | 4.83 | 8.05 | 17.8 | 0 | 0 | 0 | 6.11 | -9.75 | -33.87 | 0.31 | 0.0 | 3.33 | 8.55 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 1.23 | 57.69 | 57.69 | 6.78 | -7.76 | -15.46 | 10.39 | -1.14 | -7.07 | -0.82 | 17.17 | 41.84 | 5.96 | -6.29 | -9.83 | 0.00 | -0.23 | 0.92 |
| 24Q1 (18) | 11.53 | -3.6 | -6.41 | 9.11 | 6.55 | 42.34 | 3.29 | -6.27 | 13.06 | 0 | 0 | 0 | 5.21 | -7.13 | 4.41 | -0.26 | 10.34 | -36.84 | 4.28 | -3.39 | -8.35 | 19.02 | -4.33 | 2.81 | 4.47 | 17.02 | -1.54 | 0 | 0 | 0 | 6.77 | -4.11 | -33.37 | 0.31 | 0.0 | 10.71 | 8.55 | 0.0 | 0.0 | 2.38 | 0.0 | 2.59 | 0.78 | 0.0 | -26.42 | 7.35 | -3.42 | -8.92 | 10.51 | -2.41 | -8.13 | -0.99 | 19.51 | -35.62 | 6.36 | -0.31 | -13.35 | 0.00 | 0.09 | 31.86 |
| 23Q4 (17) | 11.96 | -0.75 | -0.5 | 8.55 | 9.62 | 47.41 | 3.51 | -8.12 | 21.45 | 0 | 0 | 0 | 5.61 | -2.94 | -15.89 | -0.29 | -163.64 | -462.5 | 4.43 | -12.62 | -24.92 | 19.88 | -8.47 | -5.4 | 3.82 | -4.74 | -14.16 | 0 | 0 | 0 | 7.06 | -8.55 | -33.65 | 0.31 | 3.33 | 6.9 | 8.55 | 0.0 | 0.0 | 2.38 | 0.0 | 2.59 | 0.78 | 0.0 | -26.42 | 7.61 | -3.79 | -12.43 | 10.77 | -2.71 | -10.7 | -1.23 | -36.67 | -57.69 | 6.38 | -8.99 | -19.34 | 0.00 | 2.86 | 34.96 |
| 23Q3 (16) | 12.05 | -11.33 | -1.31 | 7.8 | -11.36 | 54.46 | 3.82 | 31.27 | 40.96 | 0 | 0 | 0 | 5.78 | -2.03 | -9.26 | -0.11 | 57.69 | -257.14 | 5.07 | 10.46 | -6.97 | 21.72 | 13.25 | 16.54 | 4.01 | -2.2 | -10.49 | 0 | 0 | 0 | 7.72 | -16.45 | -31.19 | 0.3 | 0.0 | 3.45 | 8.55 | 0.0 | 0.0 | 2.38 | 0.0 | 2.59 | 0.78 | 0.0 | -26.42 | 7.91 | -1.37 | -7.92 | 11.07 | -0.98 | -7.44 | -0.9 | 36.17 | -104.55 | 7.01 | 6.05 | -13.99 | 0.00 | -1.75 | 32.56 |
| 23Q2 (15) | 13.59 | 10.31 | 20.37 | 8.8 | 37.5 | 100.0 | 2.91 | 0.0 | 18.29 | 0 | 0 | 0 | 5.9 | 18.24 | -18.17 | -0.26 | -36.84 | -223.81 | 4.59 | -1.71 | -32.2 | 19.18 | 3.67 | -13.64 | 4.1 | -9.69 | -19.13 | 0 | 0 | 0 | 9.24 | -9.06 | -24.01 | 0.3 | 7.14 | 3.45 | 8.55 | 0.0 | 0.0 | 2.38 | 2.59 | 2.59 | 0.78 | -26.42 | -26.42 | 8.02 | -0.62 | -5.87 | 11.18 | -2.27 | -5.97 | -1.41 | -93.15 | -206.52 | 6.61 | -9.95 | -17.99 | 0.00 | 30.36 | 34.4 |
| 23Q1 (14) | 12.32 | 2.5 | 8.17 | 6.4 | 10.34 | 32.51 | 2.91 | 0.69 | 44.78 | 0 | 0 | 0 | 4.99 | -25.19 | -36.19 | -0.19 | -337.5 | -176.0 | 4.67 | -20.85 | -29.77 | 18.50 | -11.97 | -13.16 | 4.54 | 2.02 | -14.02 | 0 | 0 | 0 | 10.16 | -4.51 | -16.93 | 0.28 | -3.45 | -3.45 | 8.55 | 0.0 | 5.95 | 2.32 | 0.0 | 4.98 | 1.06 | 0.0 | 15.22 | 8.07 | -7.13 | -10.73 | 11.44 | -5.14 | -6.0 | -0.73 | 6.41 | -78.05 | 7.34 | -7.21 | -14.95 | 0.00 | 2.45 | -18.08 |
| 22Q4 (13) | 12.02 | -1.56 | 7.32 | 5.8 | 14.85 | 57.61 | 2.89 | 6.64 | 43.07 | 0 | 0 | 0 | 6.67 | 4.71 | -14.92 | 0.08 | 14.29 | -72.41 | 5.9 | 8.26 | -8.67 | 21.02 | 12.77 | -0.31 | 4.45 | -0.67 | -14.75 | 0 | 0 | 0 | 10.64 | -5.17 | -18.59 | 0.29 | 0.0 | 3.57 | 8.55 | 0.0 | 5.95 | 2.32 | 0.0 | 4.98 | 1.06 | 0.0 | 15.22 | 8.69 | 1.16 | -4.61 | 12.06 | 0.84 | -1.47 | -0.78 | -77.27 | 26.42 | 7.91 | -2.94 | -1.74 | 0.00 | 1.02 | -2.47 |
| 22Q3 (12) | 12.21 | 8.15 | 5.17 | 5.05 | 14.77 | 56.83 | 2.71 | 10.16 | 32.84 | 0 | 0 | 0 | 6.37 | -11.65 | -16.29 | 0.07 | -66.67 | -53.33 | 5.45 | -19.5 | -12.8 | 18.64 | -16.08 | -7.76 | 4.48 | -11.64 | -1.75 | 0 | 0 | 0 | 11.22 | -7.73 | -15.19 | 0.29 | 0.0 | 3.57 | 8.55 | 0.0 | 5.95 | 2.32 | 0.0 | 4.98 | 1.06 | 0.0 | 15.22 | 8.59 | 0.82 | -2.72 | 11.96 | 0.59 | 0.0 | -0.44 | 4.35 | 64.8 | 8.15 | 1.12 | 7.52 | 0.00 | -0.38 | -5.49 |
| 22Q2 (11) | 11.29 | -0.88 | -7.31 | 4.4 | -8.9 | 64.18 | 2.46 | 22.39 | -63.12 | 0 | 0 | 0 | 7.21 | -7.8 | -9.19 | 0.21 | -16.0 | -46.15 | 6.77 | 1.8 | 0.15 | 22.21 | 4.24 | -2.81 | 5.07 | -3.98 | 9.03 | 0 | 0 | 0 | 12.16 | -0.57 | 40.9 | 0.29 | 0.0 | 3.57 | 8.55 | 5.95 | 13.4 | 2.32 | 4.98 | 4.98 | 1.06 | 15.22 | 34.18 | 8.52 | -5.75 | -8.78 | 11.89 | -2.3 | -3.65 | -0.46 | -12.2 | 59.65 | 8.06 | -6.6 | -1.71 | 0.00 | -20.54 | -5.26 |
| 22Q1 (10) | 11.39 | 1.7 | -15.25 | 4.83 | 31.25 | 51.89 | 2.01 | -0.5 | -69.5 | 0 | 0 | 0 | 7.82 | -0.26 | 7.86 | 0.25 | -13.79 | 4.17 | 6.65 | 2.94 | 16.67 | 21.31 | 1.06 | 4.44 | 5.28 | 1.15 | 29.1 | 0 | 0 | 0 | 12.23 | -6.43 | 66.62 | 0.29 | 3.57 | 3.57 | 8.07 | 0.0 | 7.03 | 2.21 | 0.0 | 0.0 | 0.92 | 0.0 | 16.46 | 9.04 | -0.77 | 1.01 | 12.17 | -0.57 | 1.84 | -0.41 | 61.32 | 62.04 | 8.63 | 7.2 | 9.66 | 0.00 | 21.96 | -6.02 |
| 21Q4 (9) | 11.2 | -3.53 | -14.96 | 3.68 | 14.29 | -1.87 | 2.02 | -0.98 | -69.02 | 0 | 0 | 0 | 7.84 | 3.02 | -3.57 | 0.29 | 93.33 | -9.38 | 6.46 | 3.36 | -1.82 | 21.08 | 4.34 | -15.63 | 5.22 | 14.47 | 36.65 | 0 | 0 | 0 | 13.07 | -1.21 | 74.03 | 0.28 | 0.0 | 0.0 | 8.07 | 0.0 | 7.03 | 2.21 | 0.0 | 0.0 | 0.92 | 0.0 | 16.46 | 9.11 | 3.17 | 1.9 | 12.24 | 2.34 | 2.6 | -1.06 | 15.2 | -15.22 | 8.05 | 6.2 | 0.37 | 0.00 | -2.1 | -35.29 |
| 21Q3 (8) | 11.61 | -4.68 | -29.12 | 3.22 | 20.15 | -45.33 | 2.04 | -69.42 | -67.77 | 0 | 0 | 0 | 7.61 | -4.16 | 21.57 | 0.15 | -61.54 | 0.0 | 6.25 | -7.54 | 22.55 | 20.21 | -11.58 | 3.41 | 4.56 | -1.94 | -0.65 | 0 | 0 | 0 | 13.23 | 53.3 | 100.15 | 0.28 | 0.0 | -3.45 | 8.07 | 7.03 | 7.03 | 2.21 | 0.0 | 0.0 | 0.92 | 16.46 | 16.46 | 8.83 | -5.46 | 2.56 | 11.96 | -3.08 | 3.01 | -1.25 | -9.65 | -5.93 | 7.58 | -7.56 | 2.02 | 0.00 | -0.13 | -22.82 |
| 21Q2 (7) | 12.18 | -9.38 | -24.06 | 2.68 | -15.72 | -54.5 | 6.67 | 1.21 | 6.38 | 0 | 0 | 0 | 7.94 | 9.52 | 26.03 | 0.39 | 62.5 | 95.0 | 6.76 | 18.6 | 22.46 | 22.85 | 12.02 | 0 | 4.65 | 13.69 | 1.97 | 0 | 0 | 0 | 8.63 | 17.57 | 58.06 | 0.28 | 0.0 | -3.45 | 7.54 | 0.0 | -1.82 | 2.21 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 9.34 | 4.36 | 1.41 | 12.34 | 3.26 | 1.06 | -1.14 | -5.56 | 19.15 | 8.2 | 4.19 | 5.13 | 0.00 | -21.18 | -23.36 |
| 21Q1 (6) | 13.44 | 2.05 | -20.43 | 3.18 | -15.2 | -34.43 | 6.59 | 1.07 | 10.02 | 0 | 0 | 0 | 7.25 | -10.82 | 28.55 | 0.24 | -25.0 | 500.0 | 5.7 | -13.37 | -0.52 | 20.40 | -18.37 | 0 | 4.09 | 7.07 | -10.31 | 0 | 0 | 0 | 7.34 | -2.26 | 42.25 | 0.28 | 0.0 | -3.45 | 7.54 | 0.0 | -1.82 | 2.21 | 0.0 | 9.41 | 0.79 | 0.0 | 295.0 | 8.95 | 0.11 | -8.58 | 11.95 | 0.17 | -0.5 | -1.08 | -17.39 | -11.34 | 7.87 | -1.87 | -10.77 | 0.00 | -16.02 | -15.23 |
| 20Q4 (5) | 13.17 | -19.6 | 4.44 | 3.75 | -36.33 | 141.94 | 6.52 | 3.0 | 9.58 | 0 | 0 | 0 | 8.13 | 29.87 | 2.91 | 0.32 | 113.33 | 77.78 | 6.58 | 29.02 | -6.0 | 24.99 | 27.89 | 0 | 3.82 | -16.78 | -3.29 | 0 | 0 | 0 | 7.51 | 13.62 | 117.05 | 0.28 | -3.45 | -3.45 | 7.54 | 0.0 | -1.82 | 2.21 | 0.0 | 9.41 | 0.79 | 0.0 | 295.0 | 8.94 | 3.83 | -16.99 | 11.93 | 2.76 | -8.09 | -0.92 | 22.03 | -16.46 | 8.02 | 7.94 | -19.64 | 0.00 | 16.76 | -20.3 |
| 20Q3 (4) | 16.38 | 2.12 | 0.0 | 5.89 | 0.0 | 0.0 | 6.33 | 0.96 | 0.0 | 0 | 0 | 0.0 | 6.26 | -0.63 | 0.0 | 0.15 | -25.0 | 0.0 | 5.1 | -7.61 | 0.0 | 19.54 | 0 | 0.0 | 4.59 | 0.66 | 0.0 | 0 | 0 | 0.0 | 6.61 | 21.06 | 0.0 | 0.29 | 0.0 | 0.0 | 7.54 | -1.82 | 0.0 | 2.21 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 8.61 | -6.51 | 0.0 | 11.61 | -4.91 | 0.0 | -1.18 | 16.31 | 0.0 | 7.43 | -4.74 | 0.0 | 0.00 | -0.83 | 0.0 |
