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) | 8.88 | -12.77 | 5.82 | -1.19 | 1.53 | 232.61 | 0 | 0 | 18.22 | -12.91 | -0.86 | 0 | 4.81 | -11.09 | 26.40 | 2.08 | 3.23 | -21.79 | 4.24 | 5.74 | 0 | 0 | 0.02 | 0.0 | 18.25 | 0.0 | 1.19 | 7.21 | 1.04 | -21.21 | 6.8 | -8.97 | 9.04 | -8.59 | -1.2 | 0 | 5.6 | -13.58 | 0.02 | 10.04 |
| 2022 (9) | 10.18 | 62.1 | 5.89 | 0.68 | 0.46 | 0 | 0 | 0 | 20.92 | -18.28 | 0.84 | -64.26 | 5.41 | -30.82 | 25.86 | -15.34 | 4.13 | -1.2 | 4.01 | 8.97 | 1.54 | 0 | 0.02 | -33.33 | 18.25 | 0.0 | 1.11 | 29.07 | 1.32 | 3.94 | 7.47 | 8.26 | 9.89 | 9.52 | -0.99 | 0 | 6.48 | 14.89 | 0.02 | -1.49 |
| 2021 (8) | 6.28 | -14.09 | 5.85 | 69.57 | 0 | 0 | 0 | 0 | 25.6 | -4.41 | 2.35 | -14.23 | 7.82 | -15.55 | 30.55 | -11.66 | 4.18 | 40.74 | 3.68 | 0 | 0 | 0 | 0.03 | 0.0 | 18.25 | 0.0 | 0.86 | 48.28 | 1.27 | -11.81 | 6.9 | 51.98 | 9.03 | 37.65 | -1.26 | 0 | 5.64 | 72.48 | 0.02 | -13.09 |
| 2020 (7) | 7.31 | 38.71 | 3.45 | 96.02 | 0 | 0 | 0 | 0 | 26.78 | 19.23 | 2.74 | 22.87 | 9.26 | 14.04 | 34.58 | -4.36 | 2.97 | -10.54 | 0 | 0 | 0 | 0 | 0.03 | -50.0 | 18.25 | 0.0 | 0.58 | 61.11 | 1.44 | 27.43 | 4.54 | 94.85 | 6.56 | 72.18 | -1.27 | 0 | 3.27 | 267.42 | 0.02 | -4.35 |
| 2019 (6) | 5.27 | -20.87 | 1.76 | 340.0 | 0 | 0 | 0 | 0 | 22.46 | 17.9 | 2.23 | 100.9 | 8.12 | 43.46 | 36.15 | 21.68 | 3.32 | 45.61 | 0 | 0 | 0 | 0 | 0.06 | -57.14 | 18.25 | 0.0 | 0.36 | 9.09 | 1.13 | 18.95 | 2.33 | 676.67 | 3.81 | 141.14 | -1.44 | 0 | 0.89 | 0 | 0.02 | -1.87 |
| 2018 (5) | 6.66 | -13.28 | 0.4 | -27.27 | 0 | 0 | 0 | 0 | 19.05 | -11.44 | 1.11 | 0 | 5.66 | -6.14 | 29.71 | 5.99 | 2.28 | -11.63 | 0 | 0 | 0 | 0 | 0.14 | -36.36 | 18.25 | 0.0 | 0.33 | 0.0 | 0.95 | 0.0 | 0.3 | 0 | 1.58 | 315.79 | -1.23 | 0 | -0.93 | 0 | 0.02 | 5.68 |
| 2017 (4) | 7.68 | -45.95 | 0.55 | 71.88 | 0.01 | -75.0 | 0 | 0 | 21.51 | -1.01 | -2.45 | 0 | 6.03 | -10.27 | 28.03 | -9.35 | 2.58 | -6.52 | 0 | 0 | 0 | 0 | 0.22 | -26.67 | 18.25 | 0.0 | 0.33 | 175.0 | 0.95 | 1483.33 | -0.9 | 0 | 0.38 | -86.57 | -1.05 | 0 | -1.95 | 0 | 0.02 | -9.68 |
| 2016 (3) | 14.21 | 70.38 | 0.32 | -13.51 | 0.04 | 0 | 0 | 0 | 21.73 | 21.67 | 2.14 | 0 | 6.72 | 27.51 | 30.92 | 4.8 | 2.76 | 22.67 | 0 | 0 | 0.01 | 0 | 0.3 | -18.92 | 18.25 | 0.0 | 0.12 | 0.0 | 0.06 | -25.0 | 2.66 | 392.59 | 2.83 | 282.43 | -0.86 | 0 | 1.8 | 200.0 | 0.02 | 722.58 |
| 2015 (2) | 8.34 | 9.45 | 0.37 | 5.71 | 0 | 0 | 0 | 0 | 17.86 | -12.84 | -0.56 | 0 | 5.27 | -18.04 | 29.51 | -5.97 | 2.25 | -14.45 | 0.05 | -92.06 | 0 | 0 | 0.37 | -51.95 | 18.25 | 0.0 | 0.12 | 0.0 | 0.08 | -33.33 | 0.54 | -49.06 | 0.74 | -43.08 | 0.06 | -89.47 | 0.6 | -63.19 | 0.00 | -43.94 |
| 2014 (1) | 7.62 | 35.11 | 0.35 | -14.63 | 0 | 0 | 0 | 0 | 20.49 | -2.43 | -0.11 | 0 | 6.43 | -4.74 | 31.38 | -2.37 | 2.63 | 1.54 | 0.63 | -25.0 | 0 | 0 | 0.77 | -18.09 | 18.25 | 0.0 | 0.12 | 500.0 | 0.12 | 0.0 | 1.06 | -17.19 | 1.3 | -8.45 | 0.57 | 850.0 | 1.63 | 21.64 | 0.00 | -28.61 |
| 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) | 5.61 | -27.89 | -36.32 | 3.94 | -31.12 | -23.64 | 1.11 | -12.6 | 76.19 | 0 | 0 | 0 | 5.27 | 35.48 | 22.56 | -0.86 | -145.71 | -1333.33 | 6.33 | 20.57 | 15.51 | 38.11 | 13.53 | 28.52 | 3.74 | 14.02 | 8.09 | 4.64 | 2.43 | 7.91 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 7.76 | -10.08 | -18.57 | -0.67 | 2.9 | 6.94 | -0.67 | -112.23 | -110.18 | 0.02 | 5.62 | 13.46 |
| 24Q2 (19) | 7.78 | -10.98 | -12.09 | 5.72 | -3.21 | -1.04 | 1.27 | -9.93 | 104.84 | 0 | 0 | 0 | 3.89 | 9.58 | -19.46 | -0.35 | -400.0 | 7.89 | 5.25 | 14.63 | -13.51 | 33.57 | 21.52 | 7.95 | 3.28 | 2.18 | -11.59 | 4.53 | 2.03 | 7.6 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 1.26 | 21.15 | 21.15 | 6.17 | -8.46 | -16.17 | 8.63 | -3.79 | -10.1 | -0.69 | 12.66 | 44.35 | 5.48 | -7.9 | -10.46 | 0.02 | 2.25 | 11.44 |
| 24Q1 (18) | 8.74 | -1.58 | -4.38 | 5.91 | 1.55 | 9.44 | 1.41 | -7.84 | 131.15 | 0 | 0 | 0 | 3.55 | -8.97 | -31.73 | -0.07 | 86.0 | -187.5 | 4.58 | -4.78 | -27.19 | 27.62 | 4.69 | -13.35 | 3.21 | -0.62 | -20.35 | 4.44 | 4.72 | 9.9 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 1.19 | 0.0 | 7.21 | 1.04 | 0.0 | -21.21 | 6.74 | -0.88 | -10.73 | 8.97 | -0.77 | -10.03 | -0.79 | 34.17 | 15.05 | 5.95 | 6.25 | -10.12 | 0.02 | 0.61 | 13.06 |
| 23Q4 (17) | 8.88 | 0.79 | -12.77 | 5.82 | 12.79 | -1.19 | 1.53 | 142.86 | 232.61 | 0 | 0 | 0 | 3.9 | -9.3 | -6.02 | -0.5 | -733.33 | -6.38 | 4.81 | -12.23 | -11.09 | 26.39 | -11.02 | 1.98 | 3.23 | -6.65 | -21.79 | 4.24 | -1.4 | 5.74 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 1.19 | 0.0 | 7.21 | 1.04 | 0.0 | -21.21 | 6.8 | -6.85 | -8.97 | 9.04 | -5.14 | -8.59 | -1.2 | -66.67 | -21.21 | 5.6 | -14.89 | -13.58 | 0.02 | 4.43 | 10.04 |
| 23Q3 (16) | 8.81 | -0.45 | -16.41 | 5.16 | -10.73 | -26.81 | 0.63 | 1.61 | 96.88 | 0 | 0 | 0 | 4.3 | -10.97 | -19.48 | -0.06 | 84.21 | -116.22 | 5.48 | -9.72 | -21.04 | 29.65 | -4.64 | -1.38 | 3.46 | -6.74 | -12.41 | 4.3 | 2.14 | 6.7 | 1.11 | -10.48 | -36.57 | 0.02 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 1.19 | 0.0 | 7.21 | 1.04 | 0.0 | -21.21 | 7.3 | -0.82 | -7.71 | 9.53 | -0.73 | -7.83 | -0.72 | 41.94 | 1.37 | 6.58 | 7.52 | -8.36 | 0.02 | 3.74 | 7.42 |
| 23Q2 (15) | 8.85 | -3.17 | 3.87 | 5.78 | 7.04 | -22.1 | 0.62 | 1.64 | 0 | 0 | 0 | 0 | 4.83 | -7.12 | -4.17 | -0.38 | -575.0 | -171.43 | 6.07 | -3.5 | -14.75 | 31.10 | -2.46 | 3.16 | 3.71 | -7.94 | -13.92 | 4.21 | 4.21 | 9.07 | 1.24 | -9.49 | 0 | 0.02 | 0.0 | -33.33 | 18.25 | 0.0 | 0.0 | 1.19 | 7.21 | 7.21 | 1.04 | -21.21 | -21.21 | 7.36 | -2.52 | -2.39 | 9.6 | -3.71 | -3.61 | -1.24 | -33.33 | -27.84 | 6.12 | -7.55 | -6.85 | 0.02 | 3.73 | 1.8 |
| 23Q1 (14) | 9.14 | -10.22 | 54.65 | 5.4 | -8.32 | -9.09 | 0.61 | 32.61 | 0 | 0 | 0 | 0 | 5.2 | 25.3 | -18.5 | 0.08 | 117.02 | -92.52 | 6.29 | 16.27 | -30.34 | 31.88 | 23.22 | -8.95 | 4.03 | -2.42 | -16.91 | 4.04 | 0.75 | 6.6 | 1.37 | -11.04 | 0 | 0.02 | 0.0 | -33.33 | 18.25 | 0.0 | 0.0 | 1.11 | 0.0 | 29.07 | 1.32 | 0.0 | 3.94 | 7.55 | 1.07 | -5.27 | 9.97 | 0.81 | -1.29 | -0.93 | 6.06 | -27.4 | 6.62 | 2.16 | -8.56 | 0.02 | -2.08 | 0.88 |
| 22Q4 (13) | 10.18 | -3.42 | 62.1 | 5.89 | -16.45 | 0.68 | 0.46 | 43.75 | 0 | 0 | 0 | 0 | 4.15 | -22.28 | -34.34 | -0.47 | -227.03 | -214.63 | 5.41 | -22.05 | -30.82 | 25.87 | -13.96 | -15.33 | 4.13 | 4.56 | -1.2 | 4.01 | -0.5 | 8.97 | 1.54 | -12.0 | 0 | 0.02 | 0.0 | -33.33 | 18.25 | 0.0 | 0.0 | 1.11 | 0.0 | 29.07 | 1.32 | 0.0 | 3.94 | 7.47 | -5.56 | 8.26 | 9.89 | -4.35 | 9.52 | -0.99 | -35.62 | 21.43 | 6.48 | -9.75 | 14.89 | 0.02 | 1.94 | -1.49 |
| 22Q3 (12) | 10.54 | 23.71 | 43.4 | 7.05 | -4.99 | 3.68 | 0.32 | 0 | 0 | 0 | 0 | 0 | 5.34 | 5.95 | -9.18 | 0.37 | 364.29 | 48.0 | 6.94 | -2.53 | -7.34 | 30.07 | -0.25 | 5.58 | 3.95 | -8.35 | 1.8 | 4.03 | 4.4 | 4.13 | 1.75 | 0 | 0 | 0.02 | -33.33 | -33.33 | 18.25 | 0.0 | 0.0 | 1.11 | 0.0 | 29.07 | 1.32 | 0.0 | 3.94 | 7.91 | 4.91 | 21.69 | 10.34 | 3.82 | 19.68 | -0.73 | 24.74 | 48.95 | 7.18 | 9.28 | 41.62 | 0.02 | -1.69 | -6.53 |
| 22Q2 (11) | 8.52 | 44.16 | 43.43 | 7.42 | 24.92 | 20.06 | 0 | 0 | 0 | 0 | 0 | 0 | 5.04 | -21.0 | -30.1 | -0.14 | -113.08 | -113.73 | 7.12 | -21.15 | -20.27 | 30.14 | -13.91 | -5.92 | 4.31 | -11.13 | 10.8 | 3.86 | 1.85 | -4.46 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 1.11 | 29.07 | 91.38 | 1.32 | 3.94 | -8.33 | 7.54 | -5.4 | 18.37 | 9.96 | -1.39 | 18.71 | -0.97 | -32.88 | 28.68 | 6.57 | -9.25 | 31.14 | 0.02 | 2.8 | -5.42 |
| 22Q1 (10) | 5.91 | -5.89 | -20.99 | 5.94 | 1.54 | 31.13 | 0 | 0 | 0 | 0 | 0 | 0 | 6.38 | 0.95 | 3.24 | 1.07 | 160.98 | 59.7 | 9.03 | 15.47 | 10.39 | 35.01 | 14.58 | 21.73 | 4.85 | 16.03 | 47.42 | 3.79 | 2.99 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 0.86 | 0.0 | 48.28 | 1.27 | 0.0 | -11.81 | 7.97 | 15.51 | 50.95 | 10.1 | 11.85 | 38.17 | -0.73 | 42.06 | 35.96 | 7.24 | 28.37 | 74.88 | 0.02 | -4.38 | -11.81 |
| 21Q4 (9) | 6.28 | -14.56 | -14.09 | 5.85 | -13.97 | 69.57 | 0 | 0 | 0 | 0 | 0 | 0 | 6.32 | 7.48 | -10.1 | 0.41 | 64.0 | 13.89 | 7.82 | 4.41 | -15.55 | 30.56 | 7.3 | -11.59 | 4.18 | 7.73 | 40.74 | 3.68 | -4.91 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 0.86 | 0.0 | 48.28 | 1.27 | 0.0 | -11.81 | 6.9 | 6.15 | 51.98 | 9.03 | 4.51 | 37.65 | -1.26 | 11.89 | 0.79 | 5.64 | 11.24 | 72.48 | 0.02 | -3.27 | -13.09 |
| 21Q3 (8) | 7.35 | 23.74 | 34.62 | 6.8 | 10.03 | 94.84 | 0 | 0 | 0 | 0 | 0 | 0 | 5.88 | -18.45 | -21.07 | 0.25 | -75.49 | -79.84 | 7.49 | -16.13 | -18.23 | 28.48 | -11.12 | -16.93 | 3.88 | -0.26 | 22.01 | 3.87 | -4.21 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 0.86 | 48.28 | 48.28 | 1.27 | -11.81 | -11.81 | 6.5 | 2.04 | 55.5 | 8.64 | 2.98 | 39.35 | -1.43 | -5.15 | 13.86 | 5.07 | 1.2 | 101.19 | 0.02 | -0.52 | -10.76 |
| 21Q2 (7) | 5.94 | -20.59 | -11.61 | 6.18 | 36.42 | 6080.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.21 | 16.67 | -7.33 | 1.02 | 52.24 | -3.77 | 8.93 | 9.17 | 2.64 | 32.04 | 11.4 | 0 | 3.89 | 18.24 | 15.09 | 4.04 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 0.58 | 0.0 | 0 | 1.44 | 0.0 | 0 | 6.37 | 20.64 | 0 | 8.39 | 14.77 | 69.15 | -1.36 | -19.3 | 26.09 | 5.01 | 21.01 | 372.28 | 0.02 | -4.14 | -14.31 |
| 21Q1 (6) | 7.48 | 2.33 | -4.35 | 4.53 | 31.3 | 2165.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.18 | -12.09 | 36.42 | 0.67 | 86.11 | 644.44 | 8.18 | -11.66 | 36.11 | 28.76 | -16.79 | 0 | 3.29 | 10.77 | 4.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 18.25 | 0.0 | 0.0 | 0.58 | 0.0 | 0 | 1.44 | 0.0 | 0 | 5.28 | 16.3 | 0 | 7.31 | 11.43 | 87.44 | -1.14 | 10.24 | 31.33 | 4.14 | 26.61 | 349.4 | 0.02 | -5.78 | -11.82 |
| 20Q4 (5) | 7.31 | 33.88 | 38.71 | 3.45 | -1.15 | 1280.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.03 | -5.64 | 1.01 | 0.36 | -70.97 | 33.33 | 9.26 | 1.09 | 14.04 | 34.57 | 0.83 | 0 | 2.97 | -6.6 | -10.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -50.0 | 18.25 | 0.0 | 0.0 | 0.58 | 0.0 | 61.11 | 1.44 | 0.0 | 27.43 | 4.54 | 8.61 | 94.85 | 6.56 | 5.81 | 72.18 | -1.27 | 23.49 | 11.81 | 3.27 | 29.76 | 267.42 | 0.02 | -0.68 | -4.35 |
| 20Q3 (4) | 5.46 | -18.75 | 0.0 | 3.49 | 3390.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.45 | -4.24 | 0.0 | 1.24 | 16.98 | 0.0 | 9.16 | 5.29 | 0.0 | 34.28 | 0 | 0.0 | 3.18 | -5.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 18.25 | 0.0 | 0.0 | 0.58 | 0 | 0.0 | 1.44 | 0 | 0.0 | 4.18 | 0 | 0.0 | 6.2 | 25.0 | 0.0 | -1.66 | 9.78 | 0.0 | 2.52 | 236.96 | 0.0 | 0.02 | -4.48 | 0.0 |
