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) | 2.05 | 7.33 | 6.14 | 15.41 | 2.0 | 17.65 | 0 | 0 | 22.49 | 25.71 | 3.99 | 63.52 | 13.74 | 77.75 | 61.09 | 41.39 | 4.66 | 20.1 | 0.45 | 18.42 | 3.62 | 77.45 | 1.89 | -1.56 | 4.79 | 0.0 | 1.46 | 19.67 | 2.3 | 0.0 | 5.33 | 86.36 | 9.08 | 42.32 | -1.02 | 0 | 4.31 | 158.08 | 0.01 | -31.94 |
| 2022 (9) | 1.91 | 28.19 | 5.32 | 59.28 | 1.7 | -41.18 | 0 | 0 | 17.89 | 32.42 | 2.44 | 86.26 | 7.73 | 48.37 | 43.21 | 12.04 | 3.88 | 31.53 | 0.38 | 65.22 | 2.04 | 34.21 | 1.92 | -3.52 | 4.79 | 9.61 | 1.22 | 11.93 | 2.3 | 158.43 | 2.86 | -3.7 | 6.38 | 28.89 | -1.19 | 0 | 1.67 | 149.25 | 0.01 | -20.49 |
| 2021 (8) | 1.49 | -26.96 | 3.34 | 160.94 | 2.89 | 7.43 | 0 | 0 | 13.51 | 7.31 | 1.31 | 12.93 | 5.21 | 10.15 | 38.56 | 2.65 | 2.95 | 0.0 | 0.23 | 109.09 | 1.52 | -69.04 | 1.99 | -18.11 | 4.37 | 0.0 | 1.09 | 11.22 | 0.89 | 0.0 | 2.97 | 10.82 | 4.95 | 8.79 | -2.3 | 0 | 0.67 | -74.13 | 0.01 | -20.85 |
| 2020 (7) | 2.04 | -62.71 | 1.28 | -74.85 | 2.69 | 58.24 | 0 | 0 | 12.59 | -12.45 | 1.16 | 27.47 | 4.73 | 58.72 | 37.57 | 81.29 | 2.95 | 10.49 | 0.11 | 1000.0 | 4.91 | 26.22 | 2.43 | 49.08 | 4.37 | 0.0 | 0.98 | 10.11 | 0.89 | 0.0 | 2.68 | 6.35 | 4.55 | 5.81 | -0.09 | 0 | 2.59 | -21.52 | 0.02 | 67.57 |
| 2019 (6) | 5.47 | 282.52 | 5.09 | 154.5 | 1.7 | 34.92 | 0 | 0 | 14.38 | 18.06 | 0.91 | -38.1 | 2.98 | -4.49 | 20.72 | -19.1 | 2.67 | -3.96 | 0.01 | 0 | 3.89 | 66.24 | 1.63 | -6.32 | 4.37 | 10.63 | 0.89 | 20.27 | 0.89 | 0.0 | 2.52 | -9.35 | 4.3 | -2.49 | 0.78 | 0 | 3.3 | 25.95 | 0.01 | -22.92 |
| 2018 (5) | 1.43 | -53.87 | 2.0 | 0 | 1.26 | 34.04 | 0 | 0 | 12.18 | -4.4 | 1.47 | -28.29 | 3.12 | 12.23 | 25.62 | 17.39 | 2.78 | 39.0 | 0 | 0 | 2.34 | 27.17 | 1.74 | 205.26 | 3.95 | 1.54 | 0.74 | 37.04 | 0.89 | 0.0 | 2.78 | 1.46 | 4.41 | 5.76 | -0.16 | 0 | 2.62 | 28.43 | 0.01 | 0 |
| 2017 (4) | 3.1 | 28.63 | 0 | 0 | 0.94 | 18.99 | 0 | 0 | 12.74 | 7.69 | 2.05 | 27.33 | 2.78 | 4.12 | 21.82 | -3.32 | 2.0 | 33.33 | 0 | 0 | 1.84 | -23.97 | 0.57 | 111.11 | 3.89 | 1.04 | 0.54 | 45.95 | 0.89 | 0 | 2.74 | -0.36 | 4.17 | 33.23 | -0.7 | 0 | 2.04 | 9.68 | 0.00 | 0 |
| 2016 (3) | 2.41 | -11.07 | 0 | 0 | 0.79 | 3850.0 | 0 | 0 | 11.83 | -1.74 | 1.61 | -8.0 | 2.67 | -9.49 | 22.57 | -7.88 | 1.5 | -14.77 | 0 | 0 | 2.42 | 250.72 | 0.27 | 12.5 | 3.85 | 1.05 | 0.37 | 85.0 | 0 | 0 | 2.75 | 9.56 | 3.13 | 15.5 | -0.89 | 0 | 1.86 | 5.68 | 0.00 | 0 |
| 2015 (2) | 2.71 | 171.0 | 0 | 0 | 0.02 | -97.53 | 0 | 0 | 12.04 | 12.0 | 1.75 | 27.74 | 2.95 | 23.43 | 24.50 | 10.21 | 1.76 | 2.92 | 0 | 0 | 0.69 | -56.88 | 0.24 | 9.09 | 3.81 | 12.72 | 0.2 | 185.71 | 0 | 0 | 2.51 | 45.93 | 2.71 | 51.4 | -0.75 | 0 | 1.76 | 11.39 | 0.00 | 0 |
| 2014 (1) | 1.0 | -9.09 | 0.16 | -83.33 | 0.81 | 6.58 | 0 | 0 | 10.75 | 1.51 | 1.37 | 29.25 | 2.39 | 16.59 | 22.23 | 14.85 | 1.71 | 6.21 | 0 | 0 | 1.6 | -29.2 | 0.22 | 15.79 | 3.38 | 12.67 | 0.07 | 0 | 0 | 0 | 1.72 | 156.72 | 1.79 | 167.16 | -0.14 | 0 | 1.58 | 1216.67 | 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) | 2.15 | -52.64 | 53.57 | 10.99 | 37.2 | 115.07 | 2.2 | 8.91 | -1.35 | 0 | 0 | 0 | 6.15 | 30.57 | -4.65 | 0.24 | 118.18 | -83.22 | 12.76 | 79.97 | 8.04 | 58.72 | 82.46 | 13.61 | 4.77 | 16.06 | 10.93 | 0.4 | 0.0 | -13.04 | 1.76 | -31.52 | -52.56 | 1.93 | 2.12 | 0.52 | 4.79 | 0.0 | 0.0 | 1.87 | 0.0 | 28.08 | 2.3 | 0.0 | 0.0 | 2.27 | 11.82 | -56.68 | 6.43 | 3.88 | -28.56 | 0.86 | 161.43 | 157.72 | 3.13 | 396.83 | -16.53 | 0.01 | -10.9 | 47.63 |
| 24Q2 (19) | 4.54 | 99.12 | 45.51 | 8.01 | 36.69 | 23.61 | 2.02 | 0.5 | 36.49 | 0 | 0 | 0 | 4.71 | -21.89 | -16.19 | 0.11 | 118.33 | -91.67 | 7.09 | -30.76 | -18.22 | 32.18 | -27.9 | -21.01 | 4.11 | -8.26 | -22.16 | 0.4 | -9.09 | -6.98 | 2.57 | -1.53 | 67.97 | 1.89 | -1.05 | -3.57 | 4.79 | 0.0 | 0.0 | 1.87 | 28.08 | 28.08 | 2.3 | 0.0 | 0.0 | 2.03 | -56.99 | -46.72 | 6.19 | -27.0 | -18.12 | -1.4 | 4.11 | 1.41 | 0.63 | -80.67 | -73.64 | 0.01 | 28.25 | 37.64 |
| 24Q1 (18) | 2.28 | 11.22 | 43.4 | 5.86 | -4.56 | 0.69 | 2.01 | 0.5 | 34.9 | 0 | 0 | 0 | 6.03 | 24.59 | 7.87 | -0.6 | -2100.0 | -149.59 | 10.24 | -25.47 | 25.95 | 44.64 | -26.9 | 7.45 | 4.48 | -3.86 | 2.05 | 0.44 | -2.22 | 18.92 | 2.61 | -27.9 | 58.18 | 1.91 | 1.06 | -1.04 | 4.79 | 0.0 | 0.0 | 1.46 | 0.0 | 19.67 | 2.3 | 0.0 | 0.0 | 4.72 | -11.44 | 15.97 | 8.48 | -6.61 | 11.87 | -1.46 | -43.14 | -39.05 | 3.26 | -24.36 | 7.95 | 0.01 | 16.8 | 9.25 |
| 23Q4 (17) | 2.05 | 46.43 | 7.33 | 6.14 | 20.16 | 15.41 | 2.0 | -10.31 | 17.65 | 0 | 0 | 0 | 4.84 | -24.96 | -6.74 | 0.03 | -97.9 | -95.52 | 13.74 | 16.34 | 77.75 | 61.07 | 18.15 | 41.33 | 4.66 | 8.37 | 20.1 | 0.45 | -2.17 | 18.42 | 3.62 | -2.43 | 77.45 | 1.89 | -1.56 | -1.56 | 4.79 | 0.0 | 0.0 | 1.46 | 0.0 | 19.67 | 2.3 | 0.0 | 0.0 | 5.33 | 1.72 | 86.36 | 9.08 | 0.89 | 42.32 | -1.02 | 31.54 | 14.29 | 4.31 | 14.93 | 158.08 | 0.01 | 10.6 | -31.94 |
| 23Q3 (16) | 1.4 | -55.13 | -32.69 | 5.11 | -21.14 | 12.56 | 2.23 | 50.68 | -6.69 | 0 | 0 | 0 | 6.45 | 14.77 | 32.17 | 1.43 | 8.33 | 90.67 | 11.81 | 36.22 | 81.69 | 51.68 | 26.86 | 28.34 | 4.3 | -18.56 | 4.12 | 0.46 | 6.98 | 43.75 | 3.71 | 142.48 | 72.56 | 1.92 | -2.04 | 2.67 | 4.79 | 0.0 | 4.36 | 1.46 | 0.0 | 19.67 | 2.3 | 0.0 | 0.0 | 5.24 | 37.53 | 138.18 | 9.0 | 19.05 | 57.62 | -1.49 | -4.93 | 32.58 | 3.75 | 56.9 | 37600.0 | 0.01 | -16.92 | -43.33 |
| 23Q2 (15) | 3.12 | 96.23 | -1.58 | 6.48 | 11.34 | 40.87 | 1.48 | -0.67 | -49.49 | 0 | 0 | 0 | 5.62 | 0.54 | 43.73 | 1.32 | 9.09 | 149.06 | 8.67 | 6.64 | 58.21 | 40.74 | -1.93 | 7.58 | 5.28 | 20.27 | 28.47 | 0.43 | 16.22 | 79.17 | 1.53 | -7.27 | 15.91 | 1.96 | 1.55 | 3.16 | 4.79 | 0.0 | 9.61 | 1.46 | 19.67 | 19.67 | 2.3 | 0.0 | 0.0 | 3.81 | -6.39 | 164.58 | 7.56 | -0.26 | 52.42 | -1.42 | -35.24 | 36.61 | 2.39 | -20.86 | 398.75 | 0.01 | 1.79 | -40.82 |
| 23Q1 (14) | 1.59 | -16.75 | -1.24 | 5.82 | 9.4 | 76.9 | 1.49 | -12.35 | -50.17 | 0 | 0 | 0 | 5.59 | 7.71 | 42.97 | 1.21 | 80.6 | 146.94 | 8.13 | 5.17 | 40.9 | 41.54 | -3.85 | -0.64 | 4.39 | 13.14 | 35.49 | 0.37 | -2.63 | 60.87 | 1.65 | -19.12 | 15.38 | 1.93 | 0.52 | -3.02 | 4.79 | 0.0 | 9.61 | 1.22 | 0.0 | 11.93 | 2.3 | 0.0 | 158.43 | 4.07 | 42.31 | 17.63 | 7.58 | 18.81 | 39.59 | -1.05 | 11.76 | 41.67 | 3.02 | 80.84 | 81.93 | 0.01 | -27.23 | -38.68 |
| 22Q4 (13) | 1.91 | -8.17 | 28.19 | 5.32 | 17.18 | 59.28 | 1.7 | -28.87 | -41.18 | 0 | 0 | 0 | 5.19 | 6.35 | 50.87 | 0.67 | -10.67 | 1016.67 | 7.73 | 18.92 | 48.37 | 43.21 | 7.29 | 12.13 | 3.88 | -6.05 | 31.53 | 0.38 | 18.75 | 65.22 | 2.04 | -5.12 | 34.21 | 1.92 | 2.67 | -3.52 | 4.79 | 4.36 | 9.61 | 1.22 | 0.0 | 11.93 | 2.3 | 0.0 | 158.43 | 2.86 | 30.0 | -3.7 | 6.38 | 11.73 | 28.89 | -1.19 | 46.15 | 48.26 | 1.67 | 16800.0 | 149.25 | 0.01 | -7.91 | -20.49 |
| 22Q3 (12) | 2.08 | -34.38 | -12.24 | 4.54 | -1.3 | 31.21 | 2.39 | -18.43 | 43.98 | 0 | 0 | 0 | 4.88 | 24.81 | 52.02 | 0.75 | 41.51 | 108.33 | 6.5 | 18.61 | 53.66 | 40.27 | 6.34 | 27.86 | 4.13 | 0.49 | 37.67 | 0.32 | 33.33 | 28.0 | 2.15 | 62.88 | -42.82 | 1.87 | -1.58 | -11.79 | 4.59 | 5.03 | 5.03 | 1.22 | 0.0 | 11.93 | 2.3 | 0.0 | 158.43 | 2.2 | 52.78 | -24.4 | 5.71 | 15.12 | 17.01 | -2.21 | 1.34 | 14.67 | -0.01 | 98.75 | -103.12 | 0.01 | -13.25 | -22.43 |
| 22Q2 (11) | 3.17 | 96.89 | 39.65 | 4.6 | 39.82 | 210.81 | 2.93 | -2.01 | 69.36 | 0 | 0 | 0 | 3.91 | 0.0 | 20.68 | 0.53 | 8.16 | 55.88 | 5.48 | -5.03 | 29.86 | 37.87 | -9.42 | 15.32 | 4.11 | 26.85 | 25.69 | 0.24 | 4.35 | 71.43 | 1.32 | -7.69 | -68.72 | 1.9 | -4.52 | -14.8 | 4.37 | 0.0 | 0.0 | 1.22 | 11.93 | 11.93 | 2.3 | 158.43 | 158.43 | 1.44 | -58.38 | -43.31 | 4.96 | -8.66 | 9.73 | -2.24 | -24.44 | -36.59 | -0.8 | -148.19 | -188.89 | 0.01 | 5.47 | -17.54 |
| 22Q1 (10) | 1.61 | 8.05 | -19.5 | 3.29 | -1.5 | 176.47 | 2.99 | 3.46 | 17.25 | 0 | 0 | 0 | 3.91 | 13.66 | 7.71 | 0.49 | 716.67 | -10.91 | 5.77 | 10.75 | 10.54 | 41.81 | 8.5 | 2.77 | 3.24 | 9.83 | 16.55 | 0.23 | 0.0 | 130.0 | 1.43 | -5.92 | -67.72 | 1.99 | 0.0 | -12.72 | 4.37 | 0.0 | 0.0 | 1.09 | 0.0 | 11.22 | 0.89 | 0.0 | 0.0 | 3.46 | 16.5 | 7.12 | 5.43 | 9.7 | 6.47 | -1.8 | 21.74 | -114.29 | 1.66 | 147.76 | -30.54 | 0.01 | -5.64 | -18.34 |
| 21Q4 (9) | 1.49 | -37.13 | -26.96 | 3.34 | -3.47 | 160.94 | 2.89 | 74.1 | 7.43 | 0 | 0 | 0 | 3.44 | 7.17 | 2.69 | 0.06 | -83.33 | -77.78 | 5.21 | 23.17 | 10.15 | 38.54 | 22.35 | 2.65 | 2.95 | -1.67 | 0.0 | 0.23 | -8.0 | 109.09 | 1.52 | -59.57 | -69.04 | 1.99 | -6.13 | -18.11 | 4.37 | 0.0 | 0.0 | 1.09 | 0.0 | 11.22 | 0.89 | 0.0 | 0.0 | 2.97 | 2.06 | 10.82 | 4.95 | 1.43 | 8.79 | -2.3 | 11.2 | -2455.56 | 0.67 | 109.38 | -74.13 | 0.01 | -10.16 | -20.85 |
| 21Q3 (8) | 2.37 | 4.41 | -22.3 | 3.46 | 133.78 | 126.14 | 1.66 | -4.05 | -20.95 | 0 | 0 | 0 | 3.21 | -0.93 | 22.05 | 0.36 | 5.88 | 176.92 | 4.23 | 0.24 | 71.26 | 31.50 | -4.09 | 63.35 | 3.0 | -8.26 | 4.53 | 0.25 | 78.57 | 0 | 3.76 | -10.9 | -21.83 | 2.12 | -4.93 | -11.3 | 4.37 | 0.0 | 0.0 | 1.09 | 0.0 | 11.22 | 0.89 | 0.0 | 0.0 | 2.91 | 14.57 | 16.87 | 4.88 | 7.96 | 11.93 | -2.59 | -57.93 | -304.69 | 0.32 | -64.44 | -82.7 | 0.01 | -7.77 | 24.14 |
| 21Q2 (7) | 2.27 | 13.5 | -2.99 | 1.48 | 24.37 | -29.19 | 1.73 | -32.16 | 20.98 | 0 | 0 | 0 | 3.24 | -10.74 | 0.62 | 0.34 | -38.18 | 54.55 | 4.22 | -19.16 | 15.3 | 32.84 | -19.28 | 0 | 3.27 | 17.63 | 21.56 | 0.14 | 40.0 | 0 | 4.22 | -4.74 | 29.45 | 2.23 | -2.19 | -5.11 | 4.37 | 0.0 | 0.0 | 1.09 | 11.22 | 11.22 | 0.89 | 0.0 | 0.0 | 2.54 | -21.36 | 6.72 | 4.52 | -11.37 | 6.35 | -1.64 | -95.24 | 0 | 0.9 | -62.34 | -62.18 | 0.02 | 4.44 | 21.51 |
| 21Q1 (6) | 2.0 | -1.96 | -53.7 | 1.19 | -7.03 | -66.48 | 2.55 | -5.2 | 61.39 | 0 | 0 | 0 | 3.63 | 8.36 | 6.76 | 0.55 | 103.7 | -1.79 | 5.22 | 10.36 | 74.0 | 40.69 | 8.38 | 0 | 2.78 | -5.76 | 13.01 | 0.1 | -9.09 | 400.0 | 4.43 | -9.78 | 21.7 | 2.28 | -6.17 | 3.64 | 4.37 | 0.0 | 0.0 | 0.98 | 0.0 | 10.11 | 0.89 | 0.0 | 0.0 | 3.23 | 20.52 | 4.53 | 5.1 | 12.09 | 4.94 | -0.84 | -833.33 | -7.69 | 2.39 | -7.72 | 3.46 | 0.02 | -8.54 | 10.71 |
| 20Q4 (5) | 2.04 | -33.11 | -62.71 | 1.28 | -16.34 | -74.85 | 2.69 | 28.1 | 58.24 | 0 | 0 | 0 | 3.35 | 27.38 | -5.9 | 0.27 | 107.69 | 2600.0 | 4.73 | 91.5 | 58.72 | 37.54 | 94.69 | 0 | 2.95 | 2.79 | 10.49 | 0.11 | 0 | 1000.0 | 4.91 | 2.08 | 26.22 | 2.43 | 1.67 | 49.08 | 4.37 | 0.0 | 0.0 | 0.98 | 0.0 | 10.11 | 0.89 | 0.0 | 0.0 | 2.68 | 7.63 | 6.35 | 4.55 | 4.36 | 5.81 | -0.09 | 85.94 | -111.54 | 2.59 | 40.0 | -21.52 | 0.02 | 40.91 | 67.57 |
| 20Q3 (4) | 3.05 | 30.34 | 0.0 | 1.53 | -26.79 | 0.0 | 2.1 | 46.85 | 0.0 | 0 | 0 | 0.0 | 2.63 | -18.32 | 0.0 | 0.13 | -40.91 | 0.0 | 2.47 | -32.51 | 0.0 | 19.28 | 0 | 0.0 | 2.87 | 6.69 | 0.0 | 0 | 0 | 0.0 | 4.81 | 47.55 | 0.0 | 2.39 | 1.7 | 0.0 | 4.37 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 2.49 | 4.62 | 0.0 | 4.36 | 2.59 | 0.0 | -0.64 | 0 | 0.0 | 1.85 | -22.27 | 0.0 | 0.01 | -9.72 | 0.0 |
