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) | 4.4 | 17.65 | 1.03 | -33.55 | 2.23 | -15.53 | 0 | 0 | 20.14 | -20.27 | 0.46 | -54.0 | 3.52 | -8.57 | 17.48 | 14.67 | 7.57 | -17.0 | 0 | 0 | 4.94 | -8.52 | 0 | 0 | 4.96 | 0.0 | 3.06 | 3.38 | 0.01 | -83.33 | 6.29 | -4.12 | 9.35 | -2.4 | 0 | 0 | 6.29 | -4.7 | 0.01 | 12.05 |
| 2022 (9) | 3.74 | 13.33 | 1.55 | 31.36 | 2.64 | 12.34 | 0 | 0 | 25.26 | -13.99 | 1.0 | -57.63 | 3.85 | -38.89 | 15.24 | -28.95 | 9.12 | 13.57 | 0 | 0 | 5.4 | 23.29 | 0 | 0 | 4.96 | 0.0 | 2.96 | 8.82 | 0.06 | -14.29 | 6.56 | -11.71 | 9.58 | -6.26 | 0.04 | 0 | 6.6 | -10.45 | 0.01 | 15.02 |
| 2021 (8) | 3.3 | 10.74 | 1.18 | 107.02 | 2.35 | 3.52 | 0 | 0 | 29.37 | 23.04 | 2.36 | 51.28 | 6.3 | 16.45 | 21.45 | -5.36 | 8.03 | 37.5 | 0 | 0 | 4.38 | 0.92 | 0 | 0 | 4.96 | 0.0 | 2.72 | 6.25 | 0.07 | 600.0 | 7.43 | 18.31 | 10.22 | 15.48 | -0.06 | 0 | 7.37 | 18.68 | 0.01 | -8.96 |
| 2020 (7) | 2.98 | -17.91 | 0.57 | -68.51 | 2.27 | 11.82 | 0 | 0 | 23.87 | -0.08 | 1.56 | 64.21 | 5.41 | 6.5 | 22.66 | 6.59 | 5.84 | -20.87 | 0 | 0 | 4.34 | -10.88 | 0 | 0 | 4.96 | 0.0 | 2.56 | 3.64 | 0.01 | -80.0 | 6.28 | 15.87 | 8.85 | 11.46 | -0.07 | 0 | 6.21 | 14.79 | 0.01 | -6.18 |
| 2019 (6) | 3.63 | 17.86 | 1.81 | 81.0 | 2.03 | -17.14 | 0 | 0 | 23.89 | -9.92 | 0.95 | -49.74 | 5.08 | -8.47 | 21.26 | 1.61 | 7.38 | -10.44 | 0 | 0 | 4.87 | -6.7 | 0 | 0 | 4.96 | 0.0 | 2.47 | 8.33 | 0.05 | -16.67 | 5.42 | -7.98 | 7.94 | -3.52 | -0.01 | 0 | 5.41 | -7.36 | 0.01 | 1.91 |
| 2018 (5) | 3.08 | -6.95 | 1.0 | 33.33 | 2.45 | 55.06 | 0 | 0 | 26.52 | 2.95 | 1.89 | -6.9 | 5.55 | -3.48 | 20.93 | -6.24 | 8.24 | 27.16 | 0.01 | 0.0 | 5.22 | -9.69 | 0 | 0 | 4.96 | 0.0 | 2.28 | 9.62 | 0.06 | 500.0 | 5.89 | 2.43 | 8.23 | 5.11 | -0.05 | 0 | 5.84 | 2.64 | 0.01 | 8.95 |
| 2017 (4) | 3.31 | -14.25 | 0.75 | -8.54 | 1.58 | -3.07 | 0 | 0 | 25.76 | 12.0 | 2.03 | 12.15 | 5.75 | 6.09 | 22.32 | -5.28 | 6.48 | 6.06 | 0.01 | 0.0 | 5.78 | -11.35 | 0 | 0 | 4.96 | 0.0 | 2.08 | 9.47 | 0.01 | 0.0 | 5.75 | 11.87 | 7.83 | 11.22 | -0.06 | 0 | 5.69 | 9.42 | 0.01 | -15.73 |
| 2016 (3) | 3.86 | 70.04 | 0.82 | -1.2 | 1.63 | -7.91 | 0 | 0 | 23.0 | 2.77 | 1.81 | 115.48 | 5.42 | 17.83 | 23.57 | 14.65 | 6.11 | -4.53 | 0.01 | 0.0 | 6.52 | 2.52 | 0 | 0 | 4.96 | 0.0 | 1.9 | 4.97 | 0.01 | 0.0 | 5.14 | 28.82 | 7.04 | 21.17 | 0.06 | -40.0 | 5.2 | 27.14 | 0.01 | 1.54 |
| 2015 (2) | 2.27 | -19.79 | 0.83 | 53.7 | 1.77 | -29.76 | 0 | 0 | 22.38 | -17.42 | 0.84 | -44.0 | 4.6 | -21.9 | 20.55 | -5.43 | 6.4 | -4.9 | 0.01 | 0.0 | 6.36 | -3.78 | 0 | 0 | 4.96 | 0.0 | 1.81 | 9.04 | 0.01 | 0.0 | 3.99 | -6.99 | 5.81 | -2.52 | 0.1 | -9.09 | 4.09 | -7.05 | 0.01 | 1.45 |
| 2014 (1) | 2.83 | -16.27 | 0.54 | -82.64 | 2.52 | 11.01 | 0 | 0 | 27.1 | 3.44 | 1.5 | 50.0 | 5.89 | -4.07 | 21.73 | -7.26 | 6.73 | -5.21 | 0.01 | 0.0 | 6.61 | 2.01 | 0 | 0 | 4.96 | 0.0 | 1.66 | 6.41 | 0.01 | -75.0 | 4.29 | 18.84 | 5.96 | 14.4 | 0.11 | 0 | 4.4 | 21.88 | 0.01 | 5.5 |
| 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) | 3.5 | -33.71 | -12.28 | 0.89 | -41.06 | 8.54 | 2.25 | 0.45 | -3.85 | 0 | 0 | 0 | 5.15 | 1.98 | 2.18 | 0.29 | 52.63 | 70.59 | 3.51 | -8.59 | -3.04 | 17.52 | -9.1 | 0.98 | 8.2 | 7.47 | 1.23 | 0 | 0 | 0 | 4.67 | -2.71 | -7.71 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 3.1 | 0.0 | 1.31 | 0.01 | 0.0 | 0.0 | 6.54 | 4.64 | 6.51 | 9.64 | 3.1 | 4.78 | 0.03 | 200.0 | -66.67 | 6.57 | 4.95 | 5.46 | 0.01 | -2.09 | -2.63 |
| 24Q2 (19) | 5.28 | 22.51 | 21.94 | 1.51 | 184.91 | 33.63 | 2.24 | 1.36 | -14.5 | 0 | 0 | 0 | 5.05 | 1.61 | 6.99 | 0.19 | 18.75 | 137.5 | 3.84 | 4.63 | 15.66 | 19.28 | 2.9 | 24.66 | 7.63 | 6.42 | -16.25 | 0 | 0 | 0 | 4.8 | 9.09 | -3.61 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 3.1 | 1.31 | 1.31 | 0.01 | 0.0 | 0.0 | 6.25 | -3.1 | 4.87 | 9.35 | -1.68 | 3.66 | 0.01 | -66.67 | -85.71 | 6.26 | -3.4 | 3.81 | 0.01 | 1.24 | -1.86 |
| 24Q1 (18) | 4.31 | -2.05 | 20.06 | 0.53 | -48.54 | -49.04 | 2.21 | -0.9 | -14.67 | 0 | 0 | 0 | 4.97 | 2.26 | -10.13 | 0.16 | 6.67 | 166.67 | 3.67 | 4.26 | -16.21 | 18.73 | 7.24 | 1.88 | 7.17 | -5.28 | -15.05 | 0 | 0 | 0 | 4.4 | -10.93 | -7.95 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 3.06 | 0.0 | 3.38 | 0.01 | 0.0 | -83.33 | 6.45 | 2.54 | -2.57 | 9.51 | 1.71 | -1.35 | 0.03 | 0 | -25.0 | 6.48 | 3.02 | -2.7 | 0.01 | -1.29 | 10.97 |
| 23Q4 (17) | 4.4 | 10.28 | 17.65 | 1.03 | 25.61 | -33.55 | 2.23 | -4.7 | -15.53 | 0 | 0 | 0 | 4.86 | -3.57 | -12.75 | 0.15 | -11.76 | -53.12 | 3.52 | -2.76 | -8.57 | 17.47 | 0.66 | 14.66 | 7.57 | -6.54 | -17.0 | 0 | 0 | 0 | 4.94 | -2.37 | -8.52 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 3.06 | 0.0 | 3.38 | 0.01 | 0.0 | -83.33 | 6.29 | 2.44 | -4.12 | 9.35 | 1.63 | -2.4 | 0 | -100.0 | -100.0 | 6.29 | 0.96 | -4.7 | 0.01 | -0.48 | 12.05 |
| 23Q3 (16) | 3.99 | -7.85 | 25.47 | 0.82 | -27.43 | -63.06 | 2.34 | -10.69 | -7.87 | 0 | 0 | 0 | 5.04 | 6.78 | -10.8 | 0.17 | 112.5 | 950.0 | 3.62 | 9.04 | -17.73 | 17.35 | 12.22 | 6.45 | 8.1 | -11.09 | -19.0 | 0 | 0 | 0 | 5.06 | 1.61 | -5.6 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 3.06 | 0.0 | 3.38 | 0.01 | 0.0 | -83.33 | 6.14 | 3.02 | -1.6 | 9.2 | 2.0 | -0.65 | 0.09 | 28.57 | 0.0 | 6.23 | 3.32 | -1.58 | 0.01 | -1.32 | 10.53 |
| 23Q2 (15) | 4.33 | 20.61 | -18.76 | 1.13 | 8.65 | -33.92 | 2.62 | 1.16 | -4.38 | 0 | 0 | 0 | 4.72 | -14.65 | -33.24 | 0.08 | 33.33 | -75.0 | 3.32 | -24.2 | -38.4 | 15.46 | -15.9 | -14.94 | 9.11 | 7.94 | 2.71 | 0 | 0 | 0 | 4.98 | 4.18 | -11.23 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 3.06 | 3.38 | 3.38 | 0.01 | -83.33 | -83.33 | 5.96 | -9.97 | -4.79 | 9.02 | -6.43 | -2.8 | 0.07 | 75.0 | 450.0 | 6.03 | -9.46 | -3.37 | 0.01 | 14.48 | 11.24 |
| 23Q1 (14) | 3.59 | -4.01 | -24.1 | 1.04 | -32.9 | -36.2 | 2.59 | -1.89 | 10.21 | 0 | 0 | 0 | 5.53 | -0.72 | -20.77 | 0.06 | -81.25 | -84.21 | 4.38 | 13.77 | -23.43 | 18.39 | 20.69 | -3.75 | 8.44 | -7.46 | 7.93 | 0 | 0 | 0 | 4.78 | -11.48 | 3.91 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.96 | 0.0 | 8.82 | 0.06 | 0.0 | -14.29 | 6.62 | 0.91 | -15.24 | 9.64 | 0.63 | -8.97 | 0.04 | 0.0 | 500.0 | 6.66 | 0.91 | -14.62 | 0.01 | -0.34 | 6.07 |
| 22Q4 (13) | 3.74 | 17.61 | 13.33 | 1.55 | -30.18 | 31.36 | 2.64 | 3.94 | 12.34 | 0 | 0 | 0 | 5.57 | -1.42 | -23.59 | 0.32 | 1700.0 | -28.89 | 3.85 | -12.5 | -38.89 | 15.24 | -6.54 | -28.97 | 9.12 | -8.8 | 13.57 | 0 | 0 | 0 | 5.4 | 0.75 | 23.29 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.96 | 0.0 | 8.82 | 0.06 | 0.0 | -14.29 | 6.56 | 5.13 | -11.71 | 9.58 | 3.46 | -6.26 | 0.04 | -55.56 | 166.67 | 6.6 | 4.27 | -10.45 | 0.01 | -1.83 | 15.02 |
| 22Q3 (12) | 3.18 | -40.34 | -18.25 | 2.22 | 29.82 | 4.23 | 2.54 | -7.3 | 18.14 | 0 | 0 | 0 | 5.65 | -20.08 | -32.01 | -0.02 | -106.25 | -102.67 | 4.4 | -18.37 | -38.29 | 16.30 | -10.32 | -35.23 | 10.0 | 12.74 | 62.6 | 0 | 0 | 0 | 5.36 | -4.46 | 29.47 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.96 | 0.0 | 8.82 | 0.06 | 0.0 | -14.29 | 6.24 | -0.32 | -10.6 | 9.26 | -0.22 | -5.22 | 0.09 | 550.0 | 190.0 | 6.33 | 1.44 | -7.99 | 0.01 | -0.69 | 13.41 |
| 22Q2 (11) | 5.33 | 12.68 | 13.89 | 1.71 | 4.91 | 27.61 | 2.74 | 16.6 | 2.62 | 0 | 0 | 0 | 7.07 | 1.29 | -3.94 | 0.32 | -15.79 | -55.56 | 5.39 | -5.77 | -12.78 | 18.18 | -4.85 | -24.02 | 8.87 | 13.43 | 43.3 | 0 | 0 | 0 | 5.61 | 21.96 | 18.86 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.96 | 8.82 | 15.62 | 0.06 | -14.29 | 500.0 | 6.26 | -19.85 | -15.86 | 9.28 | -12.37 | -7.29 | -0.02 | -100.0 | 83.33 | 6.24 | -20.0 | -14.75 | 0.01 | 9.17 | 15.97 |
| 22Q1 (10) | 4.73 | 43.33 | 12.35 | 1.63 | 38.14 | 36.97 | 2.35 | 0.0 | -4.86 | 0 | 0 | 0 | 6.98 | -4.25 | 8.89 | 0.38 | -15.56 | -13.64 | 5.72 | -9.21 | 5.73 | 19.10 | -10.93 | -14.61 | 7.82 | -2.62 | 26.74 | 0 | 0 | 0 | 4.6 | 5.02 | 1.32 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.72 | 0.0 | 6.25 | 0.07 | 0.0 | 600.0 | 7.81 | 5.11 | 16.05 | 10.59 | 3.62 | 13.87 | -0.01 | 83.33 | 75.0 | 7.8 | 5.83 | 16.59 | 0.01 | 8.07 | 1.71 |
| 21Q4 (9) | 3.3 | -15.17 | 10.74 | 1.18 | -44.6 | 107.02 | 2.35 | 9.3 | 3.52 | 0 | 0 | 0 | 7.29 | -12.27 | 16.64 | 0.45 | -40.0 | 18.42 | 6.3 | -11.64 | 16.45 | 21.45 | -14.77 | -5.36 | 8.03 | 30.57 | 37.5 | 0 | 0 | 0 | 4.38 | 5.8 | 0.92 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.72 | 0.0 | 6.25 | 0.07 | 0.0 | 600.0 | 7.43 | 6.45 | 18.31 | 10.22 | 4.61 | 15.48 | -0.06 | 40.0 | 14.29 | 7.37 | 7.12 | 18.68 | 0.01 | -3.2 | -8.96 |
| 21Q3 (8) | 3.89 | -16.88 | -11.79 | 2.13 | 58.96 | 752.0 | 2.15 | -19.48 | -5.29 | 0 | 0 | 0 | 8.31 | 12.91 | 43.03 | 0.75 | 4.17 | 41.51 | 7.13 | 15.37 | 46.11 | 25.17 | 5.19 | 21.4 | 6.15 | -0.65 | -7.1 | 0 | 0 | 0 | 4.14 | -12.29 | -15.68 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.72 | 6.25 | 6.25 | 0.07 | 600.0 | 600.0 | 6.98 | -6.18 | 18.31 | 9.77 | -2.4 | 15.21 | -0.1 | 16.67 | -25.0 | 6.88 | -6.01 | 18.21 | 0.01 | 1.55 | -8.58 |
| 21Q2 (7) | 4.68 | 11.16 | -5.26 | 1.34 | 12.61 | 63.41 | 2.67 | 8.1 | 14.59 | 0 | 0 | 0 | 7.36 | 14.82 | 28.9 | 0.72 | 63.64 | 125.0 | 6.18 | 14.23 | 26.12 | 23.93 | 6.94 | 0 | 6.19 | 0.32 | -7.89 | 0 | 0 | 0 | 4.72 | 3.96 | -13.71 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 7.44 | 10.55 | 38.29 | 10.01 | 7.63 | 25.91 | -0.12 | -200.0 | -140.0 | 7.32 | 9.42 | 37.34 | 0.01 | -4.26 | -13.31 |
| 21Q1 (6) | 4.21 | 41.28 | -0.24 | 1.19 | 108.77 | 41.67 | 2.47 | 8.81 | 13.82 | 0 | 0 | 0 | 6.41 | 2.56 | 5.08 | 0.44 | 15.79 | 29.41 | 5.41 | 0.0 | 1.31 | 22.37 | -1.28 | 0 | 6.17 | 5.65 | -8.32 | 0 | 0 | -100.0 | 4.54 | 4.61 | -12.69 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.56 | 0.0 | 3.64 | 0.01 | 0.0 | -80.0 | 6.73 | 7.17 | 17.04 | 9.3 | 5.08 | 12.45 | -0.04 | 42.86 | -100.0 | 6.69 | 7.73 | 16.75 | 0.01 | -3.27 | -6.95 |
| 20Q4 (5) | 2.98 | -32.43 | -17.91 | 0.57 | 128.0 | -68.51 | 2.27 | 0.0 | 11.82 | 0 | 0 | 0 | 6.25 | 7.57 | 5.57 | 0.38 | -28.3 | 11.76 | 5.41 | 10.86 | 6.5 | 22.66 | 9.33 | 0 | 5.84 | -11.78 | -20.87 | 0 | 0 | -100.0 | 4.34 | -11.61 | -10.88 | 0 | 0 | 0 | 4.96 | 0.0 | 0.0 | 2.56 | 0.0 | 3.64 | 0.01 | 0.0 | -80.0 | 6.28 | 6.44 | 15.87 | 8.85 | 4.36 | 11.46 | -0.07 | 12.5 | -600.0 | 6.21 | 6.7 | 14.79 | 0.01 | -2.8 | -6.18 |
| 20Q3 (4) | 4.41 | -10.73 | 0.0 | 0.25 | -69.51 | 0.0 | 2.27 | -2.58 | 0.0 | 0 | 0 | 0.0 | 5.81 | 1.75 | 0.0 | 0.53 | 65.62 | 0.0 | 4.88 | -0.41 | 0.0 | 20.73 | 0 | 0.0 | 6.62 | -1.49 | 0.0 | 0 | 0 | 0.0 | 4.91 | -10.24 | 0.0 | 0 | 0 | 0.0 | 4.96 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.9 | 9.67 | 0.0 | 8.48 | 6.67 | 0.0 | -0.08 | -60.0 | 0.0 | 5.82 | 9.19 | 0.0 | 0.01 | -3.7 | 0.0 |
