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) | 2.96 | -0.67 | 6.04 | -6.65 | 1.29 | 126.32 | 0 | 0 | 22.03 | 985.22 | 1.78 | 0 | 0.83 | 36.07 | 3.77 | -87.46 | 0 | 0 | 3.96 | -2.22 | 0.4 | -76.61 | 0.09 | 0.0 | 7.38 | 0.0 | 2.33 | 0.87 | 0.33 | 0 | 2.51 | 298.41 | 5.18 | 76.19 | 0.01 | 0 | 2.52 | 740.0 | 0.03 | 30.02 |
| 2022 (9) | 2.98 | 25.74 | 6.47 | 261.45 | 0.57 | 90.0 | 0 | 0 | 2.03 | 35.33 | -0.31 | 0 | 0.61 | 281.25 | 30.05 | 181.71 | 0 | 0 | 4.05 | -2.64 | 1.71 | 90.0 | 0.09 | 0.0 | 7.38 | 9.99 | 2.31 | 5.96 | 0 | 0 | 0.63 | -52.99 | 2.94 | -27.76 | -0.33 | 0 | 0.3 | -87.12 | 0.02 | 0.7 |
| 2021 (8) | 2.37 | -16.25 | 1.79 | 0.0 | 0.3 | 50.0 | 0 | 0 | 1.5 | -69.39 | 0.78 | 680.0 | 0.16 | 45.45 | 10.67 | 375.15 | 0 | 0 | 4.16 | -7.35 | 0.9 | 20.0 | 0.09 | 0.0 | 6.71 | 0.0 | 2.18 | 0.46 | 0.56 | 27.27 | 1.34 | 857.14 | 4.07 | 48.0 | 0.99 | 0 | 2.33 | 0 | 0.02 | -7.98 |
| 2020 (7) | 2.83 | -29.95 | 1.79 | -18.64 | 0.2 | 0 | 0 | 0 | 4.9 | -83.53 | 0.1 | -94.97 | 0.11 | -86.9 | 2.24 | -20.49 | 0 | 0 | 4.49 | 0.67 | 0.75 | 0 | 0.09 | -70.97 | 6.71 | 9.46 | 2.17 | 5.85 | 0.44 | 158.82 | 0.14 | -88.24 | 2.75 | -19.35 | -0.56 | 0 | -0.42 | 0 | 0.02 | 25.31 |
| 2019 (6) | 4.04 | 121.98 | 2.2 | -38.03 | 0 | 0 | 0 | 0 | 29.75 | 1.95 | 1.99 | 25.16 | 0.84 | -34.38 | 2.82 | -35.63 | 0 | 0 | 4.46 | 11050.0 | 0 | 0 | 0.31 | -3.12 | 6.13 | 0.33 | 2.05 | 7.33 | 0.17 | -22.73 | 1.19 | -10.53 | 3.41 | -1.45 | -0.44 | 0 | 0.75 | -35.34 | 0.02 | -37.86 |
| 2018 (5) | 1.82 | -15.35 | 3.55 | 1.43 | 0 | 0 | 0 | 0 | 29.18 | 6.46 | 1.59 | 0.63 | 1.28 | 5.79 | 4.39 | -0.63 | 0 | 0 | 0.04 | 0 | 0 | 0 | 0.32 | 0.0 | 6.11 | -2.4 | 1.91 | 9.14 | 0.22 | -67.65 | 1.33 | -5.0 | 3.46 | -9.66 | -0.17 | 0 | 1.16 | -1.69 | 0.03 | -5.66 |
| 2017 (4) | 2.15 | -31.75 | 3.5 | 94.44 | 0 | 0 | 0 | 0 | 27.41 | -3.52 | 1.58 | -3.07 | 1.21 | -9.7 | 4.41 | -6.41 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | 0.0 | 6.26 | -2.19 | 1.75 | 10.06 | 0.68 | 106.06 | 1.4 | -12.5 | 3.83 | 8.81 | -0.22 | 0 | 1.18 | 28.26 | 0.03 | -3.01 |
| 2016 (3) | 3.15 | -7.89 | 1.8 | 0 | 0 | 0 | 0 | 0 | 28.41 | -5.9 | 1.63 | -18.09 | 1.34 | -12.99 | 4.72 | -7.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.32 | -5.88 | 6.4 | 0.0 | 1.59 | 14.39 | 0.33 | 0 | 1.6 | -27.6 | 3.52 | -2.22 | -0.68 | 0 | 0.92 | -51.06 | 0.03 | 12.28 |
| 2015 (2) | 3.42 | 18.75 | 0 | 0 | 0 | 0 | 0 | 0 | 30.19 | 2.62 | 1.99 | 59.2 | 1.54 | -34.19 | 5.10 | -35.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | 0.0 | 6.4 | 4.75 | 1.39 | 10.32 | 0 | 0 | 2.21 | 78.23 | 3.6 | 28.11 | -0.33 | 0 | 1.88 | 41.35 | 0.03 | -16.35 |
| 2014 (1) | 2.88 | -4.95 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 29.42 | -6.96 | 1.25 | -32.43 | 2.34 | -12.03 | 7.95 | -5.45 | 0 | 0 | 0 | 0 | 0.15 | -11.76 | 0.34 | 0.0 | 6.11 | 0.0 | 1.26 | 16.67 | 0.31 | 29.17 | 1.24 | -38.31 | 2.81 | -15.36 | 0.09 | 0 | 1.33 | -21.76 | 0.04 | 15.6 |
| 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) | 2.7 | -24.37 | -23.94 | 7.92 | 17.51 | 42.96 | 0.49 | -33.78 | -69.57 | 0 | 0 | 0 | 8.41 | -0.94 | 10.22 | 1.08 | 77.05 | 86.21 | 0.95 | 20.25 | 23.38 | 3.32 | 16.98 | -24.94 | 0 | 0 | 0 | 0.2 | -9.09 | -94.97 | 0.08 | -38.46 | -82.98 | 0.1 | 11.11 | 11.11 | 8.11 | 0.0 | 9.89 | 2.55 | 0.0 | 9.44 | 0 | 0 | -100.0 | 3.04 | 57.51 | 60.85 | 5.59 | 24.78 | 22.86 | 1.23 | -6.82 | 555.56 | 4.27 | 31.38 | 163.58 | 0.03 | -1.84 | 40.79 |
| 24Q2 (19) | 3.57 | -7.99 | -20.49 | 6.74 | 16.41 | 9.24 | 0.74 | -43.08 | -28.16 | 0 | 0 | 0 | 8.49 | 42.21 | 65.5 | 0.61 | -19.74 | -8.96 | 0.79 | -7.06 | 12.86 | 2.83 | -18.26 | -58.78 | 0 | 0 | 0 | 0.22 | -94.42 | -94.51 | 0.13 | -53.57 | -87.5 | 0.09 | 0.0 | 0.0 | 8.11 | 9.89 | 9.89 | 2.55 | 9.44 | 9.44 | 0 | -100.0 | -100.0 | 1.93 | -41.52 | 47.33 | 4.48 | -24.83 | 12.85 | 1.32 | 428.0 | 473.91 | 3.25 | -8.45 | 111.04 | 0.03 | -2.06 | 42.68 |
| 24Q1 (18) | 3.88 | 31.08 | 5.72 | 5.79 | -4.14 | -3.18 | 1.3 | 0.78 | 128.07 | 0 | 0 | 0 | 5.97 | 3.29 | 71.06 | 0.76 | 22.58 | 944.44 | 0.85 | 2.41 | 57.41 | 3.47 | -7.95 | -66.03 | 0 | 0 | 0 | 3.94 | -0.51 | -2.23 | 0.28 | -30.0 | -78.46 | 0.09 | 0.0 | 0.0 | 7.38 | 0.0 | 0.0 | 2.33 | 0.0 | 0.87 | 0.33 | 0.0 | 0 | 3.3 | 31.47 | 312.5 | 5.96 | 15.06 | 91.64 | 0.25 | 2400.0 | 38.89 | 3.55 | 40.87 | 262.24 | 0.03 | -6.45 | 33.12 |
| 23Q4 (17) | 2.96 | -16.62 | -0.67 | 6.04 | 9.03 | -6.65 | 1.29 | -19.88 | 126.32 | 0 | 0 | 0 | 5.78 | -24.25 | 389.83 | 0.62 | 6.9 | 1340.0 | 0.83 | 7.79 | 36.07 | 3.77 | -14.72 | -87.52 | 0 | 0 | 0 | 3.96 | -0.5 | -2.22 | 0.4 | -14.89 | -76.61 | 0.09 | 0.0 | 0.0 | 7.38 | 0.0 | 0.0 | 2.33 | 0.0 | 0.87 | 0.33 | 0.0 | 0 | 2.51 | 32.8 | 298.41 | 5.18 | 13.85 | 76.19 | 0.01 | 103.7 | 103.03 | 2.52 | 55.56 | 740.0 | 0.03 | 56.53 | 30.02 |
| 23Q3 (16) | 3.55 | -20.94 | 42.0 | 5.54 | -10.21 | -14.37 | 1.61 | 56.31 | 847.06 | 0 | 0 | 0 | 7.63 | 48.73 | 1907.89 | 0.58 | -13.43 | 346.15 | 0.77 | 10.0 | 327.78 | 4.42 | -35.75 | -71.53 | 0 | 0 | 0 | 3.98 | -0.75 | -2.45 | 0.47 | -54.81 | -72.99 | 0.09 | 0.0 | 0.0 | 7.38 | 0.0 | 0.0 | 2.33 | 0.0 | 0.87 | 0.33 | 0.0 | 0 | 1.89 | 44.27 | 220.34 | 4.55 | 14.61 | 56.9 | -0.27 | -217.39 | -22.73 | 1.62 | 5.19 | 337.84 | 0.02 | -0.52 | -21.83 |
| 23Q2 (15) | 4.49 | 22.34 | 81.78 | 6.17 | 3.18 | -3.14 | 1.03 | 80.7 | 66.13 | 0 | 0 | 0 | 5.13 | 46.99 | 2037.5 | 0.67 | 844.44 | 255.81 | 0.7 | 29.63 | 536.36 | 6.88 | -32.64 | -6.86 | 0 | 0 | 0 | 4.01 | -0.5 | -2.2 | 1.04 | -20.0 | -19.38 | 0.09 | 0.0 | 0.0 | 7.38 | 0.0 | 0.0 | 2.33 | 0.87 | 0.87 | 0.33 | 0 | 0 | 1.31 | 63.75 | 197.73 | 3.97 | 27.65 | 43.84 | 0.23 | 27.78 | -54.9 | 1.54 | 57.14 | 62.11 | 0.02 | -8.63 | -22.73 |
| 23Q1 (14) | 3.67 | 23.15 | 15.05 | 5.98 | -7.57 | -6.12 | 0.57 | 0.0 | 7.55 | 0 | 0 | 0 | 3.49 | 195.76 | 1486.36 | -0.09 | -80.0 | -325.0 | 0.54 | -11.48 | 575.0 | 10.21 | -66.2 | 88.85 | 0 | 0 | 0 | 4.03 | -0.49 | -2.42 | 1.3 | -23.98 | 2.36 | 0.09 | 0.0 | 0.0 | 7.38 | 0.0 | 9.99 | 2.31 | 0.0 | 5.96 | 0 | 0 | -100.0 | 0.8 | 26.98 | -49.04 | 3.11 | 5.78 | -27.84 | 0.18 | 154.55 | -84.07 | 0.98 | 226.67 | -63.7 | 0.02 | -8.62 | -13.46 |
| 22Q4 (13) | 2.98 | 19.2 | 25.74 | 6.47 | 0.0 | 261.45 | 0.57 | 235.29 | 90.0 | 0 | 0 | 0 | 1.18 | 210.53 | 268.75 | -0.05 | -138.46 | -162.5 | 0.61 | 238.89 | 281.25 | 30.20 | 94.61 | 184.99 | 0 | 0 | 0 | 4.05 | -0.74 | -2.64 | 1.71 | -1.72 | 90.0 | 0.09 | 0.0 | 0.0 | 7.38 | 0.0 | 9.99 | 2.31 | 0.0 | 5.96 | 0 | 0 | -100.0 | 0.63 | 6.78 | -52.99 | 2.94 | 1.38 | -27.76 | -0.33 | -50.0 | -133.33 | 0.3 | -18.92 | -87.12 | 0.02 | -5.9 | 0.7 |
| 22Q3 (12) | 2.5 | 1.21 | 61.29 | 6.47 | 1.57 | 261.45 | 0.17 | -72.58 | -70.18 | 0 | 0 | 0 | 0.38 | 58.33 | -46.48 | 0.13 | 130.23 | 18.18 | 0.18 | 63.64 | 260.0 | 15.52 | 110.19 | 393.45 | 0 | 0 | 0 | 4.08 | -0.49 | -6.64 | 1.74 | 34.88 | 185.25 | 0.09 | 0.0 | 0.0 | 7.38 | 0.0 | 9.99 | 2.31 | 0.0 | 5.96 | 0 | 0 | -100.0 | 0.59 | 34.09 | -29.76 | 2.9 | 5.07 | -18.77 | -0.22 | -143.14 | -833.33 | 0.37 | -61.05 | -57.47 | 0.02 | -1.65 | -9.67 |
| 22Q2 (11) | 2.47 | -22.57 | 43.6 | 6.37 | 0.0 | 255.87 | 0.62 | 16.98 | 34.78 | 0 | 0 | 0 | 0.24 | 9.09 | 4.35 | -0.43 | -1175.0 | 0 | 0.11 | 37.5 | 266.67 | 7.38 | 36.58 | 237.14 | 0 | 0 | 0 | 4.1 | -0.73 | -7.03 | 1.29 | 1.57 | 63.29 | 0.09 | 0.0 | 0.0 | 7.38 | 9.99 | 9.99 | 2.31 | 5.96 | 6.45 | 0 | -100.0 | -100.0 | 0.44 | -71.97 | -48.24 | 2.76 | -35.96 | -20.23 | 0.51 | -54.87 | 27.5 | 0.95 | -64.81 | -24.0 | 0.02 | 2.33 | 0.94 |
| 22Q1 (10) | 3.19 | 34.6 | 57.14 | 6.37 | 255.87 | 255.87 | 0.53 | 76.67 | 70.97 | 0 | 0 | 0 | 0.22 | -31.25 | -12.0 | 0.04 | -50.0 | -93.1 | 0.08 | -50.0 | 0.0 | 5.41 | -48.99 | 0.0 | 0 | 0 | 0 | 4.13 | -0.72 | -6.98 | 1.27 | 41.11 | 98.44 | 0.09 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 2.18 | 0.0 | 0.46 | 0.56 | 0.0 | 27.27 | 1.57 | 17.16 | 121.13 | 4.31 | 5.9 | 29.82 | 1.13 | 14.14 | 1514.29 | 2.7 | 15.88 | 246.15 | 0.02 | 6.33 | -1.96 |
| 21Q4 (9) | 2.37 | 52.9 | -16.25 | 1.79 | 0.0 | 0.0 | 0.3 | -47.37 | 50.0 | 0 | 0 | 0 | 0.32 | -54.93 | -20.0 | 0.08 | -27.27 | 0 | 0.16 | 220.0 | 45.45 | 10.60 | 236.95 | 371.04 | 0 | 0 | 0 | 4.16 | -4.81 | -7.35 | 0.9 | 47.54 | 20.0 | 0.09 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 2.18 | 0.0 | 0.46 | 0.56 | 0.0 | 27.27 | 1.34 | 59.52 | 857.14 | 4.07 | 14.01 | 48.0 | 0.99 | 3200.0 | 276.79 | 2.33 | 167.82 | 654.76 | 0.02 | -15.59 | -7.98 |
| 21Q3 (8) | 1.55 | -9.88 | -11.43 | 1.79 | 0.0 | -50.14 | 0.57 | 23.91 | 612.5 | 0 | 0 | 0 | 0.71 | 208.7 | 44.9 | 0.11 | 0 | -21.43 | 0.05 | 66.67 | -66.67 | 3.14 | 43.61 | 118.03 | 0 | 0 | 0 | 4.37 | -0.91 | -3.32 | 0.61 | -22.78 | -29.89 | 0.09 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 2.18 | 0.46 | 0.46 | 0.56 | 27.27 | 27.27 | 0.84 | -1.18 | 500.0 | 3.57 | 3.18 | 29.82 | 0.03 | -92.5 | 102.68 | 0.87 | -30.4 | 188.78 | 0.03 | 9.9 | 0.01 |
| 21Q2 (7) | 1.72 | -15.27 | -21.1 | 1.79 | 0.0 | -50.14 | 0.46 | 48.39 | 0 | 0 | 0 | 0 | 0.23 | -8.0 | -32.35 | 0 | -100.0 | 100.0 | 0.03 | -62.5 | -86.36 | 2.19 | -59.49 | 0 | 0 | 0 | 0 | 4.41 | -0.68 | 0.46 | 0.79 | 23.44 | 0 | 0.09 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.85 | 19.72 | 0 | 3.46 | 4.22 | 32.57 | 0.4 | 471.43 | 162.5 | 1.25 | 60.26 | 295.31 | 0.02 | -0.6 | 13.05 |
| 21Q1 (6) | 2.03 | -28.27 | -31.19 | 1.79 | 0.0 | -36.75 | 0.31 | 55.0 | 0 | 0 | 0 | 0 | 0.25 | -37.5 | -93.17 | 0.58 | 0 | 1060.0 | 0.08 | -27.27 | -92.16 | 5.41 | 140.29 | 0 | 0 | 0 | 0 | 4.44 | -1.11 | 0.45 | 0.64 | -14.67 | 0 | 0.09 | 0.0 | -70.97 | 6.71 | 0.0 | 9.46 | 2.17 | 0.0 | 5.85 | 0.44 | 0.0 | 158.82 | 0.71 | 407.14 | -42.74 | 3.32 | 20.73 | -4.05 | 0.07 | 112.5 | 104.67 | 0.78 | 285.71 | 400.0 | 0.02 | -0.21 | 13.71 |
| 20Q4 (5) | 2.83 | 61.71 | -29.95 | 1.79 | -50.14 | -18.64 | 0.2 | 150.0 | 0 | 0 | 0 | 0 | 0.4 | -18.37 | -93.23 | 0 | -100.0 | -100.0 | 0.11 | -26.67 | -86.9 | 2.25 | 55.96 | 0 | 0 | 0 | 0 | 4.49 | -0.66 | 0.67 | 0.75 | -13.79 | 0 | 0.09 | 0.0 | -70.97 | 6.71 | 0.0 | 9.46 | 2.17 | 0.0 | 5.85 | 0.44 | 0.0 | 158.82 | 0.14 | 0.0 | -88.24 | 2.75 | 0.0 | -19.35 | -0.56 | 50.0 | -27.27 | -0.42 | 57.14 | -156.0 | 0.02 | -8.26 | 25.31 |
| 20Q3 (4) | 1.75 | -19.72 | 0.0 | 3.59 | 0.0 | 0.0 | 0.08 | 0 | 0.0 | 0 | 0 | 0.0 | 0.49 | 44.12 | 0.0 | 0.14 | 275.0 | 0.0 | 0.15 | -31.82 | 0.0 | 1.44 | 0 | 0.0 | 0 | 0 | 0.0 | 4.52 | 2.96 | 0.0 | 0.87 | 0 | 0.0 | 0.09 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.14 | 0 | 0.0 | 2.75 | 5.36 | 0.0 | -1.12 | -75.0 | 0.0 | -0.98 | -53.12 | 0.0 | 0.03 | 24.23 | 0.0 |
