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) | 8.44 | -46.92 | 10.44 | 136.73 | 2.29 | 86.18 | 0 | 0 | 32.62 | 44.85 | -3.35 | 0 | 10.26 | 14.38 | 31.45 | -21.03 | 10.67 | 376.34 | 6.58 | -3.8 | 5.37 | 297.78 | 15.24 | 78.87 | 10.39 | 21.81 | 1.75 | 36.72 | 1.46 | -41.13 | 2.56 | -69.56 | 5.78 | -52.51 | -1.83 | 0 | 0.73 | -89.5 | 0.48 | 21.85 |
| 2022 (9) | 15.9 | -11.47 | 4.41 | 0 | 1.23 | 61.84 | 0 | 0 | 22.52 | 302.86 | 6.19 | -16.46 | 8.97 | 486.27 | 39.83 | 45.53 | 2.24 | 190.91 | 6.84 | 105.41 | 1.35 | 82.43 | 8.52 | 464.24 | 8.53 | 30.03 | 1.28 | 141.51 | 2.48 | -14.78 | 8.41 | 5.26 | 12.17 | 6.47 | -1.46 | 0 | 6.95 | 26.13 | 0.39 | 69.47 |
| 2021 (8) | 17.96 | 654.62 | 0 | 0 | 0.76 | 15.15 | 0 | 0 | 5.59 | 2.57 | 7.41 | 1200.0 | 1.53 | 1.32 | 27.37 | -1.21 | 0.77 | 7600.0 | 3.33 | -38.56 | 0.74 | 13.85 | 1.51 | 2920.0 | 6.56 | 3.96 | 0.53 | 12.77 | 2.91 | 3.19 | 7.99 | 715.31 | 11.43 | 167.68 | -2.48 | 0 | 5.51 | 0 | 0.23 | 0 |
| 2020 (7) | 2.38 | 38.37 | 0 | 0 | 0.66 | 32.0 | 0 | 0 | 5.45 | -3.71 | 0.57 | -82.52 | 1.51 | 36.04 | 27.71 | 41.28 | 0.01 | -50.0 | 5.42 | -13.83 | 0.65 | 14.04 | 0.05 | -37.5 | 6.31 | 27.99 | 0.47 | 213.33 | 2.82 | 116.92 | 0.98 | -69.85 | 4.27 | -9.15 | -2.98 | 0 | -2.0 | 0 | 0.00 | 0 |
| 2019 (6) | 1.72 | -4.44 | 0 | 0 | 0.5 | 35.14 | 0 | 0 | 5.66 | -33.88 | 3.26 | 270.45 | 1.11 | -6.72 | 19.61 | 41.07 | 0.02 | 0.0 | 6.29 | 3600.0 | 0.57 | 18.75 | 0.08 | -38.46 | 4.93 | 3.14 | 0.15 | 650.0 | 1.3 | 712.5 | 3.25 | 155.91 | 4.7 | 226.39 | -3.21 | 0 | 0.04 | 0 | 0.00 | 0 |
| 2018 (5) | 1.8 | -29.41 | 0.62 | 0 | 0.37 | 42.31 | 0 | 0 | 8.56 | 8.49 | 0.88 | 388.89 | 1.19 | 10.19 | 13.90 | 1.56 | 0.02 | -33.33 | 0.17 | 6.25 | 0.48 | 33.33 | 0.13 | -31.58 | 4.78 | 0.0 | 0.02 | 0 | 0.16 | 0 | 1.27 | 647.06 | 1.44 | 700.0 | -3.15 | 0 | -1.88 | 0 | 0.00 | 0 |
| 2017 (4) | 2.55 | -19.56 | 0 | 0 | 0.26 | 160.0 | 0 | 0 | 7.89 | 12.23 | 0.18 | 0 | 1.08 | -5.26 | 13.69 | -15.59 | 0.03 | 0.0 | 0.16 | -80.25 | 0.36 | 1100.0 | 0.19 | 90.0 | 4.78 | -0.83 | 0 | 0 | 0 | 0 | 0.17 | 0 | 0.18 | 0 | -0.3 | 0 | -0.13 | 0 | 0.00 | 0 |
| 2016 (3) | 3.17 | 82.18 | 0 | 0 | 0.1 | 25.0 | 0 | 0 | 7.03 | -7.13 | -1.37 | 0 | 1.14 | -10.94 | 16.22 | -4.1 | 0.03 | 0.0 | 0.81 | -7.95 | 0.03 | 0.0 | 0.1 | -62.96 | 4.82 | 4.33 | 0 | 0 | 0 | 0 | -1.36 | 0 | -1.36 | 0 | -0.16 | 0 | -1.52 | 0 | 0.00 | 0 |
| 2015 (2) | 1.74 | -22.32 | 0 | 0 | 0.08 | 0 | 0 | 0 | 7.57 | 127.33 | 1.76 | 0 | 1.28 | 197.67 | 16.91 | 30.95 | 0.03 | 0.0 | 0.88 | -67.88 | 0.03 | -97.0 | 0.27 | -6.9 | 4.62 | 1.32 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0.01 | 0 | -0.29 | 0 | -0.28 | 0 | 0.00 | 0 |
| 2014 (1) | 2.24 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.33 | 10.63 | -0.36 | 0 | 0.43 | 330.0 | 12.91 | 288.68 | 0.03 | -40.0 | 2.74 | 0 | 1.0 | 0 | 0.29 | 222.22 | 4.56 | 23.58 | 0 | 0 | 0 | 0 | -3.63 | 0 | -3.63 | 0 | 0.04 | 300.0 | -3.59 | 0 | 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) | 12.41 | 49.16 | 12.92 | 11.81 | 5.64 | 6.01 | 1.07 | -47.8 | -51.8 | 0 | 0 | 0 | 12.77 | 6.51 | 100.47 | -0.09 | -550.0 | 95.65 | 15.15 | 23.88 | 92.02 | 31.03 | 7.64 | 8.96 | 9.47 | -4.82 | 1.61 | 4.48 | -8.2 | -34.79 | 6.09 | 51.87 | 15.78 | 15.78 | -0.25 | 0.19 | 10.92 | 5.2 | 5.1 | 1.75 | 0.0 | 0.0 | 1.39 | -4.79 | -4.79 | 2.71 | -0.73 | -11.44 | 5.85 | -1.68 | -6.85 | -1.35 | 14.56 | 27.81 | 1.36 | 18.26 | 14.29 | 0.44 | -11.03 | -8.57 |
| 24Q2 (19) | 8.32 | -5.67 | -18.27 | 11.18 | -11.13 | 22.59 | 2.05 | -3.3 | 19.19 | 0 | 0 | 0 | 11.99 | -8.89 | 23.74 | 0.02 | -87.5 | 105.88 | 12.23 | -13.87 | 42.54 | 28.82 | -18.54 | -9.56 | 9.95 | 9.22 | 24.69 | 4.88 | -8.61 | -29.99 | 4.01 | -2.67 | 121.55 | 15.82 | -0.32 | 3.2 | 10.38 | -0.1 | 1.57 | 1.75 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 2.73 | 0.74 | -47.09 | 5.95 | 0.34 | -28.91 | -1.58 | 12.22 | -20.61 | 1.15 | 26.37 | -70.13 | 0.49 | 1.07 | 8.27 |
| 24Q1 (18) | 8.82 | 4.5 | -9.72 | 12.58 | 20.5 | 19.58 | 2.12 | -7.42 | 21.84 | 0 | 0 | 0 | 13.16 | 20.62 | 132.92 | 0.16 | 135.56 | 132.65 | 14.2 | 38.4 | 34.6 | 35.38 | 12.5 | -19.1 | 9.11 | -14.62 | 8.19 | 5.34 | -18.84 | -22.94 | 4.12 | -23.28 | 110.2 | 15.87 | 4.13 | 2.85 | 10.39 | 0.0 | 21.81 | 1.75 | 0.0 | 36.72 | 1.46 | 0.0 | -41.13 | 2.71 | 5.86 | -65.78 | 5.93 | 2.6 | -49.23 | -1.8 | 1.64 | -29.5 | 0.91 | 24.66 | -86.06 | 0.49 | 1.71 | 13.38 |
| 23Q4 (17) | 8.44 | -23.2 | -46.92 | 10.44 | -6.28 | 136.73 | 2.29 | 3.15 | 86.18 | 0 | 0 | 0 | 10.91 | 71.27 | 81.83 | -0.45 | 78.26 | -109.07 | 10.26 | 30.04 | 14.38 | 31.45 | 10.46 | -21.07 | 10.67 | 14.48 | 376.34 | 6.58 | -4.22 | -3.8 | 5.37 | 2.09 | 297.78 | 15.24 | -3.24 | 78.87 | 10.39 | 0.0 | 21.81 | 1.75 | 0.0 | 36.72 | 1.46 | 0.0 | -41.13 | 2.56 | -16.34 | -69.56 | 5.78 | -7.96 | -52.51 | -1.83 | 2.14 | -25.34 | 0.73 | -38.66 | -89.5 | 0.48 | -0.03 | 21.85 |
| 23Q3 (16) | 10.99 | 7.96 | 1.57 | 11.14 | 22.15 | 1060.42 | 2.22 | 29.07 | 52.05 | 0 | 0 | 0 | 6.37 | -34.26 | 14.16 | -2.07 | -508.82 | -459.46 | 7.89 | -8.04 | -14.61 | 28.47 | -10.66 | -43.79 | 9.32 | 16.79 | 213.8 | 6.87 | -1.43 | 0.44 | 5.26 | 190.61 | 209.41 | 15.75 | 2.74 | 84.43 | 10.39 | 1.66 | 21.81 | 1.75 | 0.0 | 36.72 | 1.46 | 0.0 | -41.13 | 3.06 | -40.7 | -16.85 | 6.28 | -24.97 | -15.7 | -1.87 | -42.75 | -53.28 | 1.19 | -69.09 | -51.63 | 0.48 | 5.36 | -1.65 |
| 23Q2 (15) | 10.18 | 4.2 | -3.51 | 9.12 | -13.31 | 308.97 | 1.72 | -1.15 | 9.55 | 0 | 0 | 0 | 9.69 | 71.5 | 40.64 | -0.34 | 30.61 | -261.9 | 8.58 | -18.67 | -10.16 | 31.87 | -27.13 | -54.04 | 7.98 | -5.23 | 216.67 | 6.97 | 0.58 | 3.26 | 1.81 | -7.65 | -18.47 | 15.33 | -0.65 | 79.09 | 10.22 | 19.81 | 19.81 | 1.75 | 36.72 | 36.72 | 1.46 | -41.13 | -41.13 | 5.16 | -34.85 | 26.78 | 8.37 | -28.34 | 6.76 | -1.31 | 5.76 | -0.77 | 3.85 | -41.04 | 38.99 | 0.46 | 5.84 | -0.99 |
| 23Q1 (14) | 9.77 | -38.55 | -32.62 | 10.52 | 138.55 | 0 | 1.74 | 41.46 | 117.5 | 0 | 0 | 0 | 5.65 | -5.83 | 39.85 | -0.49 | -109.88 | -135.25 | 10.55 | 17.61 | 362.72 | 43.74 | 9.76 | 62.87 | 8.42 | 275.89 | 1022.67 | 6.93 | 1.32 | 62.3 | 1.96 | 45.19 | 172.22 | 15.43 | 81.1 | 502.73 | 8.53 | 0.0 | 30.03 | 1.28 | 0.0 | 141.51 | 2.48 | 0.0 | -14.78 | 7.92 | -5.83 | -15.57 | 11.68 | -4.03 | -8.89 | -1.39 | 4.79 | 44.4 | 6.53 | -6.04 | -5.09 | 0.43 | 9.31 | 110.65 |
| 22Q4 (13) | 15.9 | 46.95 | -11.47 | 4.41 | 359.38 | 0 | 1.23 | -15.75 | 61.84 | 0 | 0 | 0 | 6.0 | 7.53 | 246.82 | 4.96 | 1440.54 | -35.25 | 8.97 | -2.92 | 486.27 | 39.85 | -21.34 | 45.85 | 2.24 | -24.58 | 190.91 | 6.84 | 0.0 | 105.41 | 1.35 | -20.59 | 82.43 | 8.52 | -0.23 | 464.24 | 8.53 | 0.0 | 30.03 | 1.28 | 0.0 | 141.51 | 2.48 | 0.0 | -14.78 | 8.41 | 128.53 | 5.26 | 12.17 | 63.36 | 6.47 | -1.46 | -19.67 | 41.13 | 6.95 | 182.52 | 26.13 | 0.39 | -19.32 | 69.47 |
| 22Q3 (12) | 10.82 | 2.56 | -27.04 | 0.96 | -56.95 | 0 | 1.46 | -7.01 | 78.05 | 0 | 0 | 0 | 5.58 | -19.01 | 402.7 | -0.37 | -276.19 | -1133.33 | 9.24 | -3.25 | 463.41 | 50.66 | -26.96 | 64.64 | 2.97 | 17.86 | 226.37 | 6.84 | 1.33 | 9671.43 | 1.7 | -23.42 | 86.81 | 8.54 | -0.23 | 458.17 | 8.53 | 0.0 | 30.03 | 1.28 | 0.0 | 141.51 | 2.48 | 0.0 | -14.78 | 3.68 | -9.58 | 1836.84 | 7.45 | -4.97 | 105.23 | -1.22 | 6.15 | 57.49 | 2.46 | -11.19 | 191.79 | 0.49 | 6.07 | 34.46 |
| 22Q2 (11) | 10.55 | -27.24 | 524.26 | 2.23 | 0 | 0 | 1.57 | 96.25 | 180.36 | 0 | 0 | 0 | 6.89 | 70.54 | 327.95 | 0.21 | -84.89 | 200.0 | 9.55 | 318.86 | 1108.86 | 69.35 | 158.25 | 363.53 | 2.52 | 236.0 | 25100.0 | 6.75 | 58.08 | 8.35 | 2.22 | 208.33 | 276.27 | 8.56 | 234.38 | 14166.67 | 8.53 | 30.03 | 35.18 | 1.28 | 141.51 | 172.34 | 2.48 | -14.78 | -12.06 | 4.07 | -56.61 | 442.67 | 7.84 | -38.85 | 94.06 | -1.3 | 48.0 | 55.78 | 2.77 | -59.74 | 226.48 | 0.46 | 125.18 | 0 |
| 22Q1 (10) | 14.5 | -19.27 | 806.25 | 0 | 0 | 0 | 0.8 | 5.26 | 31.15 | 0 | 0 | 0 | 4.04 | 133.53 | 251.3 | 1.39 | -81.85 | 579.31 | 2.28 | 49.02 | 200.0 | 26.86 | -1.71 | 80.57 | 0.75 | -2.6 | 7400.0 | 4.27 | 28.23 | -35.69 | 0.72 | -2.7 | 2.86 | 2.56 | 69.54 | 4166.67 | 6.56 | 0.0 | 3.96 | 0.53 | 0.0 | 12.77 | 2.91 | 0.0 | 3.19 | 9.38 | 17.4 | 1259.42 | 12.82 | 12.16 | 222.11 | -2.5 | -0.81 | 13.79 | 6.88 | 24.86 | 411.31 | 0.20 | -12.06 | 0 |
| 21Q4 (9) | 17.96 | 21.11 | 654.62 | 0 | 0 | 0 | 0.76 | -7.32 | 15.15 | 0 | 0 | 0 | 1.73 | 55.86 | 18.49 | 7.66 | 25633.33 | 2221.21 | 1.53 | -6.71 | 1.32 | 27.32 | -11.21 | -1.39 | 0.77 | -15.38 | 7600.0 | 3.33 | 4657.14 | -38.56 | 0.74 | -18.68 | 13.85 | 1.51 | -1.31 | 2920.0 | 6.56 | 0.0 | 3.96 | 0.53 | 0.0 | 12.77 | 2.91 | 0.0 | 3.19 | 7.99 | 4105.26 | 715.31 | 11.43 | 214.88 | 167.68 | -2.48 | 13.59 | 16.78 | 5.51 | 305.6 | 375.5 | 0.23 | -35.98 | 0 |
| 21Q3 (8) | 14.83 | 777.51 | 788.02 | 0 | 0 | 0 | 0.82 | 46.43 | 54.72 | 0 | 0 | 0 | 1.11 | -31.06 | 4.72 | -0.03 | -142.86 | 84.21 | 1.64 | 107.59 | -12.77 | 30.77 | 105.65 | -10.31 | 0.91 | 9000.0 | 9000.0 | 0.07 | -98.88 | -98.67 | 0.91 | 54.24 | 139.47 | 1.53 | 2450.0 | 2450.0 | 6.56 | 3.96 | 3.96 | 0.53 | 12.77 | 12.77 | 2.91 | 3.19 | 3.19 | 0.19 | -74.67 | -70.77 | 3.63 | -10.15 | -7.87 | -2.87 | 2.38 | 5.28 | -2.68 | -22.37 | -12.61 | 0.36 | 0 | 0 |
| 21Q2 (7) | 1.69 | 5.62 | -21.4 | 0 | 0 | 0 | 0.56 | -8.2 | -3.45 | 0 | 0 | 0 | 1.61 | 40.0 | 11.81 | 0.07 | 124.14 | -30.0 | 0.79 | 3.95 | -44.37 | 14.96 | 0.6 | 0 | 0.01 | 0.0 | 0.0 | 6.23 | -6.17 | 10.27 | 0.59 | -15.71 | 18.0 | 0.06 | 0.0 | -40.0 | 6.31 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 2.82 | 0.0 | 0.0 | 0.75 | 8.7 | -11.76 | 4.04 | 1.51 | -2.42 | -2.94 | -1.38 | 4.23 | -2.19 | 0.9 | 1.35 | 0.00 | 0 | 0 |
| 21Q1 (6) | 1.6 | -32.77 | -31.03 | 0 | 0 | -100.0 | 0.61 | -7.58 | 22.0 | 0 | 0 | 0 | 1.15 | -21.23 | -22.82 | -0.29 | -187.88 | -187.88 | 0.76 | -49.67 | -50.65 | 14.87 | -46.32 | 0 | 0.01 | 0.0 | 0.0 | 6.64 | 22.51 | 12.54 | 0.7 | 7.69 | 55.56 | 0.06 | 20.0 | -60.0 | 6.31 | 0.0 | 27.99 | 0.47 | 0.0 | 213.33 | 2.82 | 0.0 | 116.92 | 0.69 | -29.59 | -80.73 | 3.98 | -6.79 | -20.72 | -2.9 | 2.68 | 7.94 | -2.21 | -10.5 | -613.95 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.38 | 42.51 | 38.37 | 0 | 0 | 0 | 0.66 | 24.53 | 32.0 | 0 | 0 | 0 | 1.46 | 37.74 | -2.01 | 0.33 | 273.68 | 178.57 | 1.51 | -19.68 | 32.46 | 27.71 | -19.24 | 0 | 0.01 | 0.0 | -50.0 | 5.42 | 3.04 | -13.83 | 0.65 | 71.05 | 14.04 | 0.05 | -16.67 | -37.5 | 6.31 | 0.0 | 27.99 | 0.47 | 0.0 | 213.33 | 2.82 | 0.0 | 116.92 | 0.98 | 50.77 | -69.85 | 4.27 | 8.38 | -9.15 | -2.98 | 1.65 | 7.17 | -2.0 | 15.97 | -5100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.67 | -22.33 | 0.0 | 0 | 0 | 0.0 | 0.53 | -8.62 | 0.0 | 0 | 0 | 0.0 | 1.06 | -26.39 | 0.0 | -0.19 | -290.0 | 0.0 | 1.88 | 32.39 | 0.0 | 34.31 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.26 | -6.9 | 0.0 | 0.38 | -24.0 | 0.0 | 0.06 | -40.0 | 0.0 | 6.31 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 2.82 | 0.0 | 0.0 | 0.65 | -23.53 | 0.0 | 3.94 | -4.83 | 0.0 | -3.03 | 1.3 | 0.0 | -2.38 | -7.21 | 0.0 | 0.00 | 0 | 0.0 |
