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) | 9.25 | 18.44 | 0 | 0 | 0.13 | 44.44 | 0 | 0 | 21.5 | 9.81 | 7.11 | 6.92 | 1.54 | 4.05 | 7.16 | -5.24 | 0 | 0 | 3.34 | -25.61 | 1.72 | 54.95 | 0.67 | -11.84 | 5.59 | 10.04 | 5.25 | 0.0 | 3.49 | 28.31 | 5.61 | 12.42 | 14.35 | 10.64 | -3.42 | 0 | 2.19 | 21.67 | 0.01 | 17.87 |
| 2022 (9) | 7.81 | -8.87 | 0 | 0 | 0.09 | 0.0 | 0 | 0 | 19.58 | 16.2 | 6.65 | 8.66 | 1.48 | 15.62 | 7.56 | -0.5 | 0 | 0 | 4.49 | 1.35 | 1.11 | -7.5 | 0.76 | -11.63 | 5.08 | 0.0 | 5.25 | 13.39 | 2.72 | -2.86 | 4.99 | -19.65 | 12.97 | -4.98 | -3.19 | 0 | 1.8 | -47.52 | 0.01 | 145.48 |
| 2021 (8) | 8.57 | 18.21 | 0 | 0 | 0.09 | 0 | 0 | 0 | 16.85 | 9.42 | 6.12 | -2.39 | 1.28 | -3.03 | 7.60 | -11.37 | 0 | 0 | 4.43 | 33.03 | 1.2 | 0 | 0.86 | -8.51 | 5.08 | 18.41 | 4.63 | 0.0 | 2.8 | 25.0 | 6.21 | -5.77 | 13.65 | 1.41 | -2.78 | 0 | 3.43 | 6.52 | 0.00 | -60.39 |
| 2020 (7) | 7.25 | 8.21 | 0 | 0 | 0 | 0 | 0 | 0 | 15.4 | 4.9 | 6.27 | 4.33 | 1.32 | -13.16 | 8.57 | -17.22 | 0 | 0 | 3.33 | 132.87 | 0 | 0 | 0.94 | -7.84 | 4.29 | 0.7 | 4.63 | 14.89 | 2.24 | 12.0 | 6.59 | 9.11 | 13.46 | 11.52 | -3.37 | 0 | 3.22 | -15.26 | 0.01 | -32.29 |
| 2019 (6) | 6.7 | -1.47 | 0 | 0 | 0 | 0 | 0 | 0 | 14.68 | -0.74 | 6.01 | 0.84 | 1.52 | 7.8 | 10.35 | 8.61 | 0 | 0 | 1.43 | -1.38 | 0 | 0 | 1.02 | -8.11 | 4.26 | 0.0 | 4.03 | 17.15 | 2.0 | 63.93 | 6.04 | 2.03 | 12.07 | 14.19 | -2.24 | 0 | 3.8 | -2.31 | 0.01 | -7.34 |
| 2018 (5) | 6.8 | 8.28 | 0 | 0 | 0 | 0 | 0 | 0 | 14.79 | 7.88 | 5.96 | -5.99 | 1.41 | -13.5 | 9.53 | -19.81 | 0.1 | -28.57 | 1.45 | 705.56 | 0 | 0 | 1.11 | -6.72 | 4.26 | 0.0 | 3.44 | 22.42 | 1.22 | 110.34 | 5.92 | -7.36 | 10.57 | 8.08 | -2.03 | 0 | 3.89 | -22.51 | 0.01 | 124.75 |
| 2017 (4) | 6.28 | -12.04 | 0 | 0 | 0 | 0 | 0 | 0 | 13.71 | -4.06 | 6.34 | 14.86 | 1.63 | 50.93 | 11.89 | 57.31 | 0.14 | -70.21 | 0.18 | -74.65 | 0 | 0 | 1.19 | -5.56 | 4.26 | 0.0 | 2.81 | 24.34 | 0.58 | 346.15 | 6.39 | 15.55 | 9.78 | 23.64 | -1.37 | 0 | 5.02 | 13.32 | 0.01 | 102.93 |
| 2016 (3) | 7.14 | 26.82 | 0 | 0 | 0 | 0 | 0 | 0 | 14.29 | 5.38 | 5.52 | 10.84 | 1.08 | 31.71 | 7.56 | 24.98 | 0.47 | 9.3 | 0.71 | -1.39 | 0 | 0 | 1.26 | -5.97 | 4.26 | 3.9 | 2.26 | 28.41 | 0.13 | 0 | 5.53 | 9.94 | 7.91 | 16.49 | -1.1 | 0 | 4.43 | -9.59 | 0.00 | 23.33 |
| 2015 (2) | 5.63 | 8.9 | 0 | 0 | 0 | 0 | 0 | 0 | 13.56 | 17.81 | 4.98 | 12.67 | 0.82 | -5.75 | 6.05 | -20.0 | 0.43 | -34.85 | 0.72 | -57.4 | 0 | 0 | 1.34 | -7.59 | 4.1 | 30.16 | 1.76 | 34.35 | 0 | 0 | 5.03 | 13.54 | 6.79 | 18.09 | -0.13 | 0 | 4.9 | 10.11 | 0.00 | 0 |
| 2014 (1) | 5.17 | 116.32 | 0 | 0 | 0 | 0 | 0 | 0 | 11.51 | 22.19 | 4.42 | 28.49 | 0.87 | 55.36 | 7.56 | 27.15 | 0.66 | -41.07 | 1.69 | 67.33 | 0 | 0 | 1.45 | 14400.0 | 3.15 | 12.5 | 1.31 | 35.05 | 0 | 0 | 4.43 | 28.78 | 5.75 | 30.39 | 0.02 | 0 | 4.45 | 29.36 | 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) | 8.3 | -11.98 | 24.07 | 0 | 0 | 0 | 0.13 | 0.0 | 18.18 | 0 | 0 | 0 | 5.88 | 2.26 | 4.81 | 2.06 | 7.29 | 4.04 | 1.42 | -4.05 | -2.74 | 6.34 | -5.21 | -8.25 | 0 | 0 | 0 | 4.63 | 0.65 | 61.32 | 3.59 | -1.1 | 145.89 | 0.6 | -3.23 | -13.04 | 6.0 | 0.0 | 7.33 | 5.95 | 0.0 | 13.33 | 3.34 | -2.05 | -4.3 | 4.97 | -13.26 | 20.63 | 14.26 | -5.5 | 10.89 | -2.91 | 13.13 | 10.19 | 2.06 | -13.45 | 134.09 | 0.01 | 1.83 | 30.33 |
| 24Q2 (19) | 9.43 | -16.03 | 12.93 | 0 | 0 | 0 | 0.13 | 0.0 | 30.0 | 0 | 0 | 0 | 5.75 | 9.52 | 5.89 | 1.92 | 12.94 | 1.59 | 1.48 | -6.92 | 9.63 | 6.68 | -8.26 | 2.0 | 0 | 0 | 0 | 4.6 | 0.0 | 89.3 | 3.63 | 36.47 | 195.12 | 0.62 | -4.62 | -13.89 | 6.0 | 7.33 | 7.33 | 5.95 | 13.33 | 13.33 | 3.41 | -2.29 | 8.6 | 5.73 | 18.14 | 7.5 | 15.09 | 11.04 | 9.99 | -3.35 | 2.33 | 4.83 | 2.38 | 67.61 | 31.49 | 0.01 | -14.45 | 11.75 |
| 24Q1 (18) | 11.23 | 21.41 | 10.86 | 0 | 0 | 0 | 0.13 | 0.0 | 30.0 | 0 | 0 | 0 | 5.25 | -5.06 | 6.28 | 1.7 | 7.59 | 2.41 | 1.59 | 3.25 | 11.19 | 7.29 | 1.78 | 2.22 | 0 | 0 | 0 | 4.6 | 37.72 | 85.48 | 2.66 | 54.65 | 112.8 | 0.65 | -2.99 | -12.16 | 5.59 | 0.0 | 10.04 | 5.25 | 0.0 | 0.0 | 3.49 | 0.0 | 28.31 | 4.85 | -13.55 | 10.98 | 13.59 | -5.3 | 10.13 | -3.43 | -0.29 | -5.54 | 1.42 | -35.16 | 26.79 | 0.01 | -1.83 | 19.92 |
| 23Q4 (17) | 9.25 | 38.27 | 18.44 | 0 | 0 | 0 | 0.13 | 18.18 | 44.44 | 0 | 0 | 0 | 5.53 | -1.43 | 7.17 | 1.58 | -20.2 | -5.95 | 1.54 | 5.48 | 4.05 | 7.16 | 3.67 | -5.28 | 0 | 0 | 0 | 3.34 | 16.38 | -25.61 | 1.72 | 17.81 | 54.95 | 0.67 | -2.9 | -11.84 | 5.59 | 0.0 | 10.04 | 5.25 | 0.0 | 0.0 | 3.49 | 0.0 | 28.31 | 5.61 | 36.17 | 12.42 | 14.35 | 11.59 | 10.64 | -3.42 | -5.56 | -7.21 | 2.19 | 148.86 | 21.67 | 0.01 | 52.4 | 17.87 |
| 23Q3 (16) | 6.69 | -19.88 | -11.04 | 0 | 0 | 0 | 0.11 | 10.0 | 22.22 | 0 | 0 | 0 | 5.61 | 3.31 | 10.65 | 1.98 | 4.76 | 15.12 | 1.46 | 8.15 | 6.57 | 6.91 | 5.39 | -3.51 | 0 | 0 | 0 | 2.87 | 18.11 | -35.94 | 1.46 | 18.7 | 29.2 | 0.69 | -4.17 | -12.66 | 5.59 | 0.0 | 10.04 | 5.25 | 0.0 | 0.0 | 3.49 | 11.15 | 33.21 | 4.12 | -22.7 | 20.47 | 12.86 | -6.27 | 13.91 | -3.24 | 7.95 | -20.45 | 0.88 | -51.38 | 20.55 | 0.01 | -12.69 | -46.55 |
| 23Q2 (15) | 8.35 | -17.57 | 60.89 | 0 | 0 | 0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 5.43 | 9.92 | 11.04 | 1.89 | 13.86 | 9.88 | 1.35 | -5.59 | -9.4 | 6.55 | -8.07 | -19.6 | 0 | 0 | 0 | 2.43 | -2.02 | -45.39 | 1.23 | -1.6 | 6.03 | 0.72 | -2.7 | -11.11 | 5.59 | 10.04 | 10.04 | 5.25 | 0.0 | 0.0 | 3.14 | 15.44 | 19.85 | 5.33 | 21.97 | 27.21 | 13.72 | 11.18 | 13.76 | -3.52 | -8.31 | -24.82 | 1.81 | 61.61 | 32.12 | 0.01 | -8.21 | 0 |
| 23Q1 (14) | 10.13 | 29.71 | 0.9 | 0 | 0 | 0 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 4.94 | -4.26 | 10.76 | 1.66 | -1.19 | 9.21 | 1.43 | -3.38 | -0.69 | 7.13 | -5.69 | -13.86 | 0 | 0 | 0 | 2.48 | -44.77 | -44.27 | 1.25 | 12.61 | 5.93 | 0.74 | -2.63 | -10.84 | 5.08 | 0.0 | 0.0 | 5.25 | 0.0 | 13.39 | 2.72 | 0.0 | -2.86 | 4.37 | -12.42 | 120.71 | 12.34 | -4.86 | 31.0 | -3.25 | -1.88 | -30.0 | 1.12 | -37.78 | 315.38 | 0.01 | -3.5 | 278.81 |
| 22Q4 (13) | 7.81 | 3.86 | -8.87 | 0 | 0 | 0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 5.16 | 1.78 | 9.32 | 1.68 | -2.33 | -1.75 | 1.48 | 8.03 | 15.62 | 7.56 | 5.6 | -0.5 | 0 | 0 | 0 | 4.49 | 0.22 | 1.35 | 1.11 | -1.77 | -7.5 | 0.76 | -3.8 | -11.63 | 5.08 | 0.0 | 0.0 | 5.25 | 0.0 | 13.39 | 2.72 | 3.82 | -2.86 | 4.99 | 45.91 | -19.65 | 12.97 | 14.88 | -4.98 | -3.19 | -18.59 | -14.75 | 1.8 | 146.58 | -47.52 | 0.01 | -30.89 | 145.48 |
| 22Q3 (12) | 7.52 | 44.89 | -32.25 | 0 | 0 | 0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 5.07 | 3.68 | 20.43 | 1.72 | 0.0 | 21.99 | 1.37 | -8.05 | 9.6 | 7.16 | -12.19 | -7.64 | 0 | 0 | 0 | 4.48 | 0.67 | -8.94 | 1.13 | -2.59 | -7.38 | 0.79 | -2.47 | -10.23 | 5.08 | 0.0 | 0.0 | 5.25 | 0.0 | 13.39 | 2.62 | 0.0 | -6.43 | 3.42 | -18.38 | -24.0 | 11.29 | -6.38 | -5.44 | -2.69 | 4.61 | 9.73 | 0.73 | -46.72 | -51.97 | 0.01 | 0 | 114.1 |
| 22Q2 (11) | 5.19 | -48.31 | -46.66 | 0 | 0 | 0 | 0.09 | 0.0 | 80.0 | 0 | 0 | 0 | 4.89 | 9.64 | 21.95 | 1.72 | 13.16 | 11.69 | 1.49 | 3.47 | 8.76 | 8.15 | -1.51 | -5.22 | 0 | 0 | 0 | 4.45 | 0.0 | 11.25 | 1.16 | -1.69 | 73.13 | 0.81 | -2.41 | -10.99 | 5.08 | 0.0 | 18.41 | 5.25 | 13.39 | 13.39 | 2.62 | -6.43 | 16.96 | 4.19 | 111.62 | -56.31 | 12.06 | 28.03 | -26.73 | -2.82 | -12.8 | 7.54 | 1.37 | 363.46 | -79.05 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 10.04 | 17.15 | 18.12 | 0 | 0 | 0 | 0.09 | 0.0 | 0 | 0 | 0 | 0 | 4.46 | -5.51 | 14.07 | 1.52 | -11.11 | 4.11 | 1.44 | 12.5 | 6.67 | 8.28 | 8.94 | -3.51 | 0 | 0 | 0 | 4.45 | 0.45 | 11.81 | 1.18 | -1.67 | 0 | 0.83 | -3.49 | -10.75 | 5.08 | 0.0 | 18.41 | 4.63 | 0.0 | 0.0 | 2.8 | 0.0 | 25.0 | 1.98 | -68.12 | -75.4 | 9.42 | -30.99 | -36.86 | -2.5 | 10.07 | 19.87 | -0.52 | -115.16 | -110.55 | 0.00 | -37.47 | -68.45 |
| 21Q4 (9) | 8.57 | -22.79 | 18.21 | 0 | 0 | 0 | 0.09 | 0.0 | 0 | 0 | 0 | 0 | 4.72 | 12.11 | 18.0 | 1.71 | 21.28 | 24.82 | 1.28 | 2.4 | -3.03 | 7.60 | -1.98 | -11.43 | 0 | 0 | 0 | 4.43 | -9.96 | 33.03 | 1.2 | -1.64 | 0 | 0.86 | -2.27 | -8.51 | 5.08 | 0.0 | 18.41 | 4.63 | 0.0 | 0.0 | 2.8 | 0.0 | 25.0 | 6.21 | 38.0 | -5.77 | 13.65 | 14.32 | 1.41 | -2.78 | 6.71 | 17.51 | 3.43 | 125.66 | 6.52 | 0.00 | -39.73 | -60.39 |
| 21Q3 (8) | 11.1 | 14.08 | 133.68 | 0 | 0 | 0 | 0.09 | 80.0 | 0 | 0 | 0 | 0 | 4.21 | 4.99 | 4.99 | 1.41 | -8.44 | -15.06 | 1.25 | -8.76 | -3.85 | 7.75 | -9.89 | -10.4 | 0 | 0 | 0 | 4.92 | 23.0 | 51.38 | 1.22 | 82.09 | 0 | 0.88 | -3.3 | -8.33 | 5.08 | 18.41 | 19.25 | 4.63 | 0.0 | 0.0 | 2.8 | 25.0 | 25.0 | 4.5 | -53.08 | -13.79 | 11.94 | -27.46 | -1.24 | -2.98 | 2.3 | -1.02 | 1.52 | -76.76 | -33.04 | 0.01 | 8.49 | -47.49 |
| 21Q2 (7) | 9.73 | 14.47 | 5.88 | 0 | 0 | 0 | 0.05 | 0 | 0 | 0 | 0 | 0 | 4.01 | 2.56 | 4.97 | 1.54 | 5.48 | -10.47 | 1.37 | 1.48 | -3.52 | 8.60 | 0.27 | 0 | 0 | 0 | 0 | 4.0 | 0.5 | 29.87 | 0.67 | 0 | 0 | 0.91 | -2.15 | -7.14 | 4.29 | 0.0 | 0.7 | 4.63 | 0.0 | 0 | 2.24 | 0.0 | 0 | 9.59 | 19.13 | 0 | 16.46 | 10.32 | 57.81 | -3.05 | 2.24 | 0.97 | 6.54 | 32.66 | 312.34 | 0.00 | -22.84 | -59.29 |
| 21Q1 (6) | 8.5 | 17.24 | -6.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.91 | -2.25 | 9.83 | 1.46 | 6.57 | -3.95 | 1.35 | 2.27 | -14.56 | 8.58 | -0.0 | 0 | 0 | 0 | 0 | 3.98 | 19.52 | 172.6 | 0 | 0 | 0 | 0.93 | -1.06 | -7.0 | 4.29 | 0.0 | 0.7 | 4.63 | 0.0 | 0 | 2.24 | 0.0 | 0 | 8.05 | 22.15 | 0 | 14.92 | 10.85 | 8.35 | -3.12 | 7.42 | -7.59 | 4.93 | 53.11 | 270.0 | 0.01 | -21.49 | -40.79 |
| 20Q4 (5) | 7.25 | 52.63 | 8.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.0 | -0.25 | 9.89 | 1.37 | -17.47 | -2.84 | 1.32 | 1.54 | -13.16 | 8.58 | -0.84 | 0 | 0 | 0 | 0 | 3.33 | 2.46 | 132.87 | 0 | 0 | 0 | 0.94 | -2.08 | -7.84 | 4.29 | 0.7 | 0.7 | 4.63 | 0.0 | 14.89 | 2.24 | 0.0 | 12.0 | 6.59 | 26.25 | 9.11 | 13.46 | 11.33 | 11.52 | -3.37 | -14.24 | -50.45 | 3.22 | 41.85 | -15.26 | 0.01 | -20.1 | -32.29 |
| 20Q3 (4) | 4.75 | -48.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.01 | 4.97 | 0.0 | 1.66 | -3.49 | 0.0 | 1.3 | -8.45 | 0.0 | 8.65 | 0 | 0.0 | 0 | 0 | 0.0 | 3.25 | 5.52 | 0.0 | 0 | 0 | 0.0 | 0.96 | -2.04 | 0.0 | 4.26 | 0.0 | 0.0 | 4.63 | 0 | 0.0 | 2.24 | 0 | 0.0 | 5.22 | 0 | 0.0 | 12.09 | 15.92 | 0.0 | -2.95 | 4.22 | 0.0 | 2.27 | 173.7 | 0.0 | 0.01 | -15.9 | 0.0 |
