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) | 9.14 | -16.91 | 0.43 | -83.07 | 0 | 0 | 0 | 0 | 25.23 | 2.44 | 1.77 | -40.4 | 10.39 | 28.75 | 41.18 | 25.69 | 3.16 | -13.9 | 0 | 0 | 0 | 0 | 1.35 | -27.81 | 6.43 | 0.0 | 3.42 | 9.27 | 1.35 | 0.0 | 8.35 | 2.2 | 13.13 | 3.79 | -1.22 | 0 | 7.13 | -4.04 | 0.04 | 3.1 |
| 2022 (9) | 11.0 | 30.33 | 2.54 | 2.01 | 0 | 0 | 0 | 0 | 24.63 | -32.94 | 2.97 | -46.39 | 8.07 | -39.23 | 32.76 | -9.38 | 3.67 | 11.89 | 0 | 0 | 0 | 0 | 1.87 | 315.56 | 6.43 | 0.0 | 3.13 | 21.79 | 1.35 | 0.0 | 8.17 | -12.15 | 12.65 | -4.31 | -0.74 | 0 | 7.43 | -6.54 | 0.04 | 207.7 |
| 2021 (8) | 8.44 | 10.62 | 2.49 | 0 | 0 | 0 | 0 | 0 | 36.73 | -1.24 | 5.54 | -26.03 | 13.28 | -19.42 | 36.16 | -18.41 | 3.28 | -1.8 | 0.6 | 1.69 | 0 | 0 | 0.45 | -15.09 | 6.43 | 8.43 | 2.57 | 41.21 | 1.35 | 0.0 | 9.3 | -3.73 | 13.22 | 3.04 | -1.35 | 0 | 7.95 | -6.25 | 0.01 | -24.08 |
| 2020 (7) | 7.63 | 41.56 | 0 | 0 | 0 | 0 | 0 | 0 | 37.19 | 76.76 | 7.49 | 202.02 | 16.48 | 91.63 | 44.31 | 8.41 | 3.34 | 71.28 | 0.59 | 9.26 | 0 | 0 | 0.53 | -15.87 | 5.93 | 9.21 | 1.82 | 15.19 | 1.35 | 23.85 | 9.66 | 116.59 | 12.83 | 80.2 | -1.18 | 0 | 8.48 | 172.67 | 0.02 | -34.42 |
| 2019 (6) | 5.39 | 72.2 | 0 | 0 | 0 | 0 | 0 | 0 | 21.04 | 13.85 | 2.48 | 34.05 | 8.6 | 9.83 | 40.87 | -3.53 | 1.95 | -7.58 | 0.54 | 1.89 | 0 | 0 | 0.63 | -11.27 | 5.43 | 0.0 | 1.58 | 13.67 | 1.09 | 47.3 | 4.46 | 15.25 | 7.12 | 18.67 | -1.35 | 0 | 3.11 | 11.87 | 0.02 | -24.96 |
| 2018 (5) | 3.13 | -28.05 | 0 | 0 | 0 | 0 | 0 | 0 | 18.48 | 14.07 | 1.85 | 478.12 | 7.83 | 11.7 | 42.37 | -2.08 | 2.11 | 30.25 | 0.53 | 1.92 | 0 | 0 | 0.71 | -8.97 | 5.43 | 0.0 | 1.39 | 2.21 | 0.74 | 27.59 | 3.87 | 40.22 | 6.0 | 27.66 | -1.09 | 0 | 2.78 | 37.62 | 0.03 | -20.53 |
| 2017 (4) | 4.35 | -32.24 | 0 | 0 | 1.49 | 2.76 | 0 | 0 | 16.2 | -1.94 | 0.32 | -70.64 | 7.01 | 1.3 | 43.27 | 3.3 | 1.62 | -2.99 | 0.52 | -5.45 | 0 | 0 | 0.78 | 1850.0 | 5.43 | 0.0 | 1.36 | 8.8 | 0.58 | 0.0 | 2.76 | -33.81 | 4.7 | -21.67 | -0.74 | 0 | 2.02 | -45.41 | 0.04 | 0 |
| 2016 (3) | 6.42 | -39.49 | 0.13 | -68.29 | 1.45 | 0 | 0 | 0 | 16.52 | -16.86 | 1.09 | -53.42 | 6.92 | -17.72 | 41.89 | -1.03 | 1.67 | -1.76 | 0.55 | 1.85 | 0 | 0 | 0.04 | -33.33 | 5.43 | 0.0 | 1.25 | 22.55 | 0.58 | 0.0 | 4.17 | -15.59 | 6.0 | -8.26 | -0.47 | 0 | 3.7 | -35.54 | 0.00 | 0 |
| 2015 (2) | 10.61 | 15.7 | 0.41 | -56.84 | 0 | 0 | 0 | 0 | 19.87 | 0.4 | 2.34 | 0.43 | 8.41 | 16.16 | 42.33 | 15.69 | 1.7 | 3.03 | 0.54 | -3.57 | 1.42 | 0 | 0.06 | -25.0 | 5.43 | 0.0 | 1.02 | 30.77 | 0.58 | 0.0 | 4.94 | 10.51 | 6.54 | 12.18 | 0.8 | -32.77 | 5.74 | 1.41 | 0.00 | 0 |
| 2014 (1) | 9.17 | 27.01 | 0.95 | 82.69 | 0 | 0 | 0 | 0 | 19.79 | 27.68 | 2.33 | 323.64 | 7.24 | 20.07 | 36.58 | -5.96 | 1.65 | 25.0 | 0.56 | -1.75 | 0 | 0 | 0.08 | 0.0 | 5.43 | 0.0 | 0.78 | 6.85 | 0.58 | 0.0 | 4.47 | 63.14 | 5.83 | 43.95 | 1.19 | 310.34 | 5.66 | 86.8 | 0.01 | 6.19 |
| 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) | 7.24 | -12.14 | -21.48 | 0.45 | -69.18 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.51 | 8.68 | 0.94 | 0.58 | -37.63 | 26.09 | 10.71 | 11.8 | -3.69 | 39.64 | 11.51 | -17.91 | 3.38 | -4.79 | 14.19 | 0.53 | 0.0 | 0 | 0 | 0 | 0 | 1.33 | -3.62 | -23.56 | 6.43 | 0.0 | 0.0 | 3.6 | 0.0 | 5.26 | 1.35 | 0.0 | 0.0 | 9.0 | 6.89 | 11.11 | 13.96 | 4.33 | 8.39 | -0.08 | -166.67 | 69.23 | 8.92 | 4.45 | 13.78 | 0.03 | 2.17 | -9.1 |
| 24Q2 (19) | 8.24 | -23.28 | -22.48 | 1.46 | -25.13 | -10.43 | 0 | 0 | 0 | 0 | 0 | 0 | 6.91 | 25.64 | 8.99 | 0.93 | 200.0 | -7.0 | 9.58 | 1.48 | 5.51 | 35.55 | -0.66 | -15.05 | 3.55 | 13.06 | 13.06 | 0.53 | 0.0 | 0 | 0 | 0 | 0 | 1.38 | -1.43 | -21.59 | 6.43 | 0.0 | 0.0 | 3.6 | 5.26 | 5.26 | 1.35 | 0.0 | 0.0 | 8.42 | 9.35 | 10.07 | 13.38 | 7.3 | 7.64 | 0.12 | 185.71 | 108.96 | 8.54 | 12.96 | 35.34 | 0.03 | -13.01 | -8.91 |
| 24Q1 (18) | 10.74 | 17.51 | -5.21 | 1.95 | 353.49 | -7.14 | 0 | 0 | 0 | 0 | 0 | 0 | 5.5 | -22.54 | 26.73 | 0.31 | 29.17 | 342.86 | 9.44 | -9.14 | 35.83 | 35.78 | -13.14 | 14.41 | 3.14 | -0.63 | -16.93 | 0.53 | 0 | 0 | 0 | 0 | 0 | 1.4 | 3.7 | -23.08 | 6.43 | 0.0 | 0.0 | 3.42 | 0.0 | 9.27 | 1.35 | 0.0 | 0.0 | 7.7 | -7.78 | 10.79 | 12.47 | -5.03 | 9.1 | -0.14 | 88.52 | 81.33 | 7.56 | 6.03 | 21.94 | 0.04 | 4.04 | 2.63 |
| 23Q4 (17) | 9.14 | -0.87 | -16.91 | 0.43 | -4.44 | -83.07 | 0 | 0 | 0 | 0 | 0 | 0 | 7.1 | -4.57 | 44.6 | 0.24 | -47.83 | 20.0 | 10.39 | -6.56 | 28.75 | 41.20 | -14.68 | 25.74 | 3.16 | 6.76 | -13.9 | 0 | 0 | 0 | 0 | 0 | 0 | 1.35 | -22.41 | -27.81 | 6.43 | 0.0 | 0.0 | 3.42 | 0.0 | 9.27 | 1.35 | 0.0 | 0.0 | 8.35 | 3.09 | 2.2 | 13.13 | 1.94 | 3.79 | -1.22 | -369.23 | -64.86 | 7.13 | -9.06 | -4.04 | 0.04 | -1.7 | 3.1 |
| 23Q3 (16) | 9.22 | -13.26 | 5.86 | 0.45 | -72.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.44 | 17.35 | 21.77 | 0.46 | -54.0 | -65.15 | 11.12 | 22.47 | 12.55 | 48.28 | 15.39 | 39.14 | 2.96 | -5.73 | -20.43 | 0 | 0 | 0 | 0 | 0 | 0 | 1.74 | -1.14 | 167.69 | 6.43 | 0.0 | 0.0 | 3.42 | 0.0 | 9.27 | 1.35 | 0.0 | 0.0 | 8.1 | 5.88 | -2.41 | 12.88 | 3.62 | 0.78 | -0.26 | 80.6 | 21.21 | 7.84 | 24.25 | -1.63 | 0.04 | 2.39 | 372.39 |
| 23Q2 (15) | 10.63 | -6.18 | 16.94 | 1.63 | -22.38 | 83.15 | 0 | 0 | 0 | 0 | 0 | 0 | 6.34 | 46.08 | -7.58 | 1.0 | 1328.57 | 4.17 | 9.08 | 30.65 | -16.54 | 41.84 | 33.78 | 19.65 | 3.14 | -16.93 | -9.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.76 | -3.3 | 232.08 | 6.43 | 0.0 | 0.0 | 3.42 | 9.27 | 9.27 | 1.35 | 0.0 | 0.0 | 7.65 | 10.07 | 9.6 | 12.43 | 8.75 | 8.46 | -1.34 | -78.67 | -119.67 | 6.31 | 1.77 | -0.94 | 0.04 | -1.99 | 230.8 |
| 23Q1 (14) | 11.33 | 3.0 | 36.51 | 2.1 | -17.32 | -21.05 | 0 | 0 | 0 | 0 | 0 | 0 | 4.34 | -11.61 | -35.7 | 0.07 | -65.0 | -85.71 | 6.95 | -13.88 | -40.09 | 31.28 | -4.54 | -9.94 | 3.78 | 3.0 | -2.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.82 | -2.67 | 304.44 | 6.43 | 0.0 | 0.0 | 3.13 | 0.0 | 21.79 | 1.35 | 0.0 | 0.0 | 6.95 | -14.93 | 5.78 | 11.43 | -9.64 | 8.86 | -0.75 | -1.35 | -141.94 | 6.2 | -16.55 | -0.96 | 0.04 | 4.51 | 205.52 |
| 22Q4 (13) | 11.0 | 26.29 | 30.33 | 2.54 | 0 | 2.01 | 0 | 0 | 0 | 0 | 0 | 0 | 4.91 | -19.64 | -43.89 | 0.2 | -84.85 | -73.33 | 8.07 | -18.32 | -39.23 | 32.76 | -5.59 | -9.38 | 3.67 | -1.34 | 11.89 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.87 | 187.69 | 315.56 | 6.43 | 0.0 | 0.0 | 3.13 | 0.0 | 21.79 | 1.35 | 0.0 | 0.0 | 8.17 | -1.57 | -12.15 | 12.65 | -1.02 | -4.31 | -0.74 | -124.24 | 45.19 | 7.43 | -6.78 | -6.54 | 0.04 | 350.4 | 207.7 |
| 22Q3 (12) | 8.71 | -4.18 | 47.88 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.11 | -10.93 | -30.17 | 1.32 | 37.5 | 2.33 | 9.88 | -9.19 | -25.66 | 34.70 | -0.77 | 3.74 | 3.72 | 7.51 | 1.09 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.65 | 22.64 | 41.3 | 6.43 | 0.0 | 0.0 | 3.13 | 0.0 | 21.79 | 1.35 | 0.0 | 0.0 | 8.3 | 18.91 | -2.92 | 12.78 | 11.52 | 2.49 | -0.33 | 45.9 | 78.98 | 7.97 | 25.12 | 14.18 | 0.01 | -28.3 | -33.63 |
| 22Q2 (11) | 9.09 | 9.52 | -49.33 | 0.89 | -66.54 | -87.6 | 0 | 0 | 0 | 0 | 0 | 0 | 6.86 | 1.63 | -25.03 | 0.96 | 95.92 | -41.46 | 10.88 | -6.21 | -20.82 | 34.97 | 0.7 | 7.46 | 3.46 | -10.36 | -14.78 | 0.51 | -19.05 | -20.31 | 0 | 0 | 0 | 0.53 | 17.78 | 10.42 | 6.43 | 0.0 | 0.0 | 3.13 | 21.79 | 71.98 | 1.35 | 0.0 | 0.0 | 6.98 | 6.24 | -12.86 | 11.46 | 9.14 | 2.41 | -0.61 | -96.77 | 59.87 | 6.37 | 1.76 | -1.85 | 0.01 | -9.48 | -13.15 |
| 22Q1 (10) | 8.3 | -1.66 | -34.02 | 2.66 | 6.83 | -24.65 | 0 | 0 | 0 | 0 | 0 | 0 | 6.75 | -22.86 | -33.04 | 0.49 | -34.67 | -73.8 | 11.6 | -12.65 | -19.33 | 34.73 | -3.94 | 3.03 | 3.86 | 17.68 | -1.78 | 0.63 | 5.0 | 1.61 | 0 | 0 | 0 | 0.45 | 0.0 | -10.0 | 6.43 | 0.0 | 0.0 | 2.57 | 0.0 | 41.21 | 1.35 | 0.0 | 0.0 | 6.57 | -29.35 | 3.14 | 10.5 | -20.57 | 9.95 | -0.31 | 77.04 | 74.38 | 6.26 | -21.26 | 21.32 | 0.01 | 5.26 | -12.43 |
| 21Q4 (9) | 8.44 | 43.29 | 10.62 | 2.49 | -18.63 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.75 | 0.0 | -25.53 | 0.75 | -41.86 | -68.09 | 13.28 | -0.08 | -19.42 | 36.16 | 8.09 | -18.41 | 3.28 | -10.87 | -1.8 | 0.6 | 1.69 | 1.69 | 0 | 0 | 0 | 0.45 | -2.17 | -15.09 | 6.43 | 0.0 | 8.43 | 2.57 | 0.0 | 41.21 | 1.35 | 0.0 | 0.0 | 9.3 | 8.77 | -3.73 | 13.22 | 6.01 | 3.04 | -1.35 | 14.01 | -14.41 | 7.95 | 13.9 | -6.25 | 0.01 | -2.85 | -24.08 |
| 21Q3 (8) | 5.89 | -67.17 | -34.7 | 3.06 | -57.38 | 74.86 | 0 | 0 | 0 | 0 | 0 | 0 | 8.75 | -4.37 | -22.15 | 1.29 | -21.34 | -47.77 | 13.29 | -3.28 | -15.62 | 33.45 | 2.79 | -33.61 | 3.68 | -9.36 | 50.2 | 0.59 | -7.81 | 7.27 | 0 | 0 | 0 | 0.46 | -4.17 | -16.36 | 6.43 | 0.0 | 8.43 | 2.57 | 41.21 | 41.21 | 1.35 | 0.0 | 0.0 | 8.55 | 6.74 | 16.96 | 12.47 | 11.44 | 18.99 | -1.57 | -3.29 | -5.37 | 6.98 | 7.55 | 19.93 | 0.01 | -6.17 | -24.14 |
| 21Q2 (7) | 17.94 | 42.61 | 278.48 | 7.18 | 103.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.15 | -9.23 | -4.59 | 1.64 | -12.3 | -27.75 | 13.74 | -4.45 | 14.02 | 32.54 | -3.45 | 0 | 4.06 | 3.31 | 118.28 | 0.64 | 3.23 | 23.08 | 0 | 0 | 0 | 0.48 | -4.0 | -18.64 | 6.43 | 0.0 | 8.43 | 1.82 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 8.01 | 25.75 | 65.84 | 11.19 | 17.17 | 39.7 | -1.52 | -25.62 | 15.08 | 6.49 | 25.78 | 113.49 | 0.01 | -8.73 | -27.93 |
| 21Q1 (6) | 12.58 | 64.88 | 98.11 | 3.53 | 0 | 1580.95 | 0 | 0 | 0 | 0 | 0 | 0 | 10.08 | -14.21 | 118.66 | 1.87 | -20.43 | 367.5 | 14.38 | -12.74 | 84.12 | 33.71 | -23.93 | 0 | 3.93 | 17.66 | 71.62 | 0.62 | 5.08 | 14.81 | 0 | 0 | 0 | 0.5 | -5.66 | -18.03 | 6.43 | 8.43 | 18.42 | 1.82 | 0.0 | 15.19 | 1.35 | 0.0 | 23.85 | 6.37 | -34.06 | 107.49 | 9.55 | -25.57 | 66.38 | -1.21 | -2.54 | 14.79 | 5.16 | -39.15 | 212.73 | 0.01 | -8.74 | -40.68 |
| 20Q4 (5) | 7.63 | -15.41 | 41.56 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.75 | 4.54 | 101.89 | 2.35 | -4.86 | 312.28 | 16.48 | 4.63 | 91.63 | 44.31 | -12.05 | 0 | 3.34 | 36.33 | 71.28 | 0.59 | 7.27 | 9.26 | 0 | 0 | 0 | 0.53 | -3.64 | -15.87 | 5.93 | 0.0 | 9.21 | 1.82 | 0.0 | 15.19 | 1.35 | 0.0 | 23.85 | 9.66 | 32.15 | 116.59 | 12.83 | 22.42 | 80.2 | -1.18 | 20.81 | 12.59 | 8.48 | 45.7 | 172.67 | 0.02 | -2.93 | -34.42 |
| 20Q3 (4) | 9.02 | 90.3 | 0.0 | 1.75 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.24 | 17.21 | 0.0 | 2.47 | 8.81 | 0.0 | 15.75 | 30.71 | 0.0 | 50.38 | 0 | 0.0 | 2.45 | 31.72 | 0.0 | 0.55 | 5.77 | 0.0 | 0 | 0 | 0.0 | 0.55 | -6.78 | 0.0 | 5.93 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 7.31 | 51.35 | 0.0 | 10.48 | 30.84 | 0.0 | -1.49 | 16.76 | 0.0 | 5.82 | 91.45 | 0.0 | 0.02 | -10.86 | 0.0 |
