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) | 12.02 | -37.78 | 2.02 | 61.6 | 0 | 0 | 0 | 0 | 54.16 | -15.14 | 5.11 | -46.99 | 10.15 | 37.35 | 18.74 | 61.85 | 11.27 | -29.25 | 0 | 0 | 1.18 | 0 | 0.39 | 34.48 | 7.46 | 0.67 | 6.11 | 18.87 | 0.06 | 0.0 | 11.63 | -17.52 | 17.79 | -7.82 | -0.57 | 0 | 11.06 | -20.66 | 0.21 | 7.26 |
| 2022 (9) | 19.32 | 3.87 | 1.25 | 0 | 0 | 0 | 0 | 0 | 63.82 | -5.62 | 9.64 | 3.77 | 7.39 | -47.25 | 11.58 | -44.11 | 15.93 | 105.55 | 0 | 0 | 0 | 0 | 0.29 | 123.08 | 7.41 | 0.0 | 5.14 | 22.09 | 0.06 | 0.0 | 14.1 | 17.5 | 19.3 | 18.7 | -0.16 | 0 | 13.94 | 25.7 | 0.20 | 3.37 |
| 2021 (8) | 18.6 | 71.59 | 0 | 0 | 0 | 0 | 0 | 0 | 67.62 | 25.45 | 9.29 | 103.28 | 14.01 | 26.67 | 20.72 | 0.97 | 7.75 | 6.9 | 0.68 | -2.86 | 0 | 0 | 0.13 | -31.58 | 7.41 | 1.51 | 4.21 | 12.27 | 0.06 | 0.0 | 12.0 | 72.41 | 16.26 | 51.12 | -0.91 | 0 | 11.09 | 60.72 | 0.19 | 2.33 |
| 2020 (7) | 10.84 | 41.88 | 0 | 0 | 0 | 0 | 0 | 0 | 53.9 | 18.57 | 4.57 | 32.46 | 11.06 | 4.34 | 20.52 | -12.0 | 7.25 | -31.02 | 0.7 | -4.11 | 0 | 0 | 0.19 | -24.0 | 7.3 | -0.14 | 3.75 | 9.97 | 0.06 | -25.0 | 6.96 | 19.59 | 10.76 | 15.57 | -0.06 | 0 | 6.9 | 24.32 | 0.18 | 3.76 |
| 2019 (6) | 7.64 | -14.45 | 1.2 | 0 | 0 | 0 | 0 | 0 | 45.46 | -6.21 | 3.45 | -12.21 | 10.6 | 3.31 | 23.32 | 10.15 | 10.51 | 27.24 | 0.73 | -2.67 | 0 | 0 | 0.25 | 78.57 | 7.31 | 0.55 | 3.41 | 13.29 | 0.08 | 33.33 | 5.82 | -0.17 | 9.31 | 4.61 | -0.27 | 0 | 5.55 | 2.78 | 0.18 | -0.96 |
| 2018 (5) | 8.93 | -25.08 | 0 | 0 | 0 | 0 | 0 | 0 | 48.47 | 14.75 | 3.93 | 38.38 | 10.26 | 9.97 | 21.17 | -4.17 | 8.26 | 34.97 | 0.75 | -2.6 | 0 | 0 | 0.14 | 250.0 | 7.27 | -29.28 | 3.01 | 10.26 | 0.06 | 500.0 | 5.83 | 23.78 | 8.9 | 19.3 | -0.43 | 0 | 5.4 | 20.81 | 0.18 | 23.47 |
| 2017 (4) | 11.92 | 20.4 | 0 | 0 | 0 | 0 | 0 | 0 | 42.24 | 13.0 | 2.84 | 40.59 | 9.33 | 12.27 | 22.09 | -0.64 | 6.12 | 15.25 | 0.77 | -3.75 | 0 | 0 | 0.04 | -20.0 | 10.28 | 0.49 | 2.73 | 7.91 | 0.01 | -97.3 | 4.71 | 21.39 | 7.46 | 10.19 | -0.24 | 0 | 4.47 | 29.19 | 0.15 | 5.25 |
| 2016 (3) | 9.9 | 53.25 | 0 | 0 | 0 | 0 | 0 | 0 | 37.38 | 20.85 | 2.02 | 36.49 | 8.31 | 24.03 | 22.23 | 2.63 | 5.31 | 5.36 | 0.8 | -6.98 | 0 | 0 | 0.05 | -16.67 | 10.23 | 1.89 | 2.53 | 6.3 | 0.37 | 2.78 | 3.88 | 10.54 | 6.77 | 8.15 | -0.42 | 0 | 3.46 | 10.19 | 0.14 | 17.95 |
| 2015 (2) | 6.46 | 28.69 | 0 | 0 | 0 | 0 | 0 | 0 | 30.93 | -11.27 | 1.48 | -37.02 | 6.7 | -0.3 | 21.66 | 12.37 | 5.04 | -14.14 | 0.86 | -12.24 | 0 | 0 | 0.06 | -40.0 | 10.04 | -1.28 | 2.38 | 10.7 | 0.36 | 24.14 | 3.51 | -20.59 | 6.26 | -8.75 | -0.37 | 0 | 3.14 | -21.89 | 0.12 | 10.48 |
| 2014 (1) | 5.02 | 14.87 | 0 | 0 | 0 | 0 | 0 | 0 | 34.86 | 14.52 | 2.35 | 130.39 | 6.72 | -9.19 | 19.28 | -20.7 | 5.87 | 10.34 | 0.98 | -3.92 | 0 | 0 | 0.1 | 66.67 | 10.17 | -23.07 | 2.15 | 5.39 | 0.29 | 383.33 | 4.42 | 43.97 | 6.86 | 32.69 | -0.4 | 0 | 4.02 | 54.62 | 0.11 | 19.01 |
| 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) | 7.88 | -40.17 | -47.71 | 0.47 | -11.32 | -88.54 | 0.33 | 10.0 | 0 | 0 | 0 | 0 | 16.07 | 10.07 | 8.65 | 1.96 | 8.89 | 21.74 | 11.79 | 11.54 | 0.17 | 19.35 | 9.2 | -19.07 | 10.75 | -6.03 | -13.52 | 0 | 0 | 0 | 0.55 | -38.2 | 0 | 0.36 | -12.2 | 89.47 | 7.5 | 0.0 | 0.54 | 6.62 | 0.0 | 8.35 | 0.06 | 0.0 | 0.0 | 12.13 | 19.27 | 20.46 | 18.8 | 11.64 | 15.76 | -0.65 | 31.58 | 5.8 | 11.48 | 24.51 | 22.39 | 0.21 | -2.04 | -2.89 |
| 24Q2 (19) | 13.17 | -0.3 | -22.76 | 0.53 | -51.82 | -82.57 | 0.3 | 100.0 | 0 | 0 | 0 | 0 | 14.6 | -3.57 | 10.77 | 1.8 | 5.88 | 46.34 | 10.57 | 3.73 | 14.27 | 17.72 | 1.26 | -7.72 | 11.44 | 3.25 | -15.94 | 0 | 0 | 0 | 0.89 | -33.08 | 0 | 0.41 | 20.59 | 70.83 | 7.5 | 0.0 | 1.21 | 6.62 | 8.35 | 8.35 | 0.06 | 0.0 | 0.0 | 10.17 | 14.53 | 20.07 | 16.84 | 11.97 | 15.11 | -0.95 | 21.49 | -955.56 | 9.22 | 20.21 | 10.02 | 0.21 | -2.04 | -0.33 |
| 24Q1 (18) | 13.21 | 9.9 | -21.42 | 1.1 | -45.54 | -53.19 | 0.15 | 0 | 0 | 0 | 0 | 0 | 15.14 | 0.13 | 36.64 | 1.7 | 9.68 | 132.88 | 10.19 | 0.39 | 31.15 | 17.50 | -6.61 | 25.0 | 11.08 | -1.69 | -25.59 | 0 | 0 | 0 | 1.33 | 12.71 | 0 | 0.34 | -12.82 | 30.77 | 7.5 | 0.54 | 1.21 | 6.11 | 0.0 | 18.87 | 0.06 | 0.0 | 0.0 | 8.88 | -23.65 | 8.16 | 15.04 | -15.46 | 12.24 | -1.21 | -112.28 | -908.33 | 7.67 | -30.65 | -5.19 | 0.22 | 4.44 | 0.38 |
| 23Q4 (17) | 12.02 | -20.24 | -37.78 | 2.02 | -50.73 | 61.6 | 0 | 0 | 0 | 0 | 0 | 0 | 15.12 | 2.23 | 48.53 | 1.55 | -3.73 | 112.33 | 10.15 | -13.76 | 37.35 | 18.74 | -21.63 | 61.82 | 11.27 | -9.33 | -29.25 | 0 | 0 | 0 | 1.18 | 0 | 0 | 0.39 | 105.26 | 34.48 | 7.46 | 0.0 | 0.67 | 6.11 | 0.0 | 18.87 | 0.06 | 0.0 | 0.0 | 11.63 | 15.49 | -17.52 | 17.79 | 9.54 | -7.82 | -0.57 | 17.39 | -256.25 | 11.06 | 17.91 | -20.66 | 0.21 | -3.1 | 7.26 |
| 23Q3 (16) | 15.07 | -11.61 | -18.58 | 4.1 | 34.87 | 247.46 | 0 | 0 | 0 | 0 | 0 | 0 | 14.79 | 12.22 | 7.72 | 1.61 | 30.89 | -26.15 | 11.77 | 27.24 | 17.94 | 23.91 | 24.5 | 71.81 | 12.43 | -8.67 | -16.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.19 | -20.83 | -29.63 | 7.46 | 0.67 | 0.67 | 6.11 | 0.0 | 18.87 | 0.06 | 0.0 | 0.0 | 10.07 | 18.89 | -24.51 | 16.24 | 11.0 | -12.36 | -0.69 | -666.67 | -165.38 | 9.38 | 11.93 | -28.29 | 0.22 | 0.54 | 9.67 |
| 23Q2 (15) | 17.05 | 1.43 | -30.52 | 3.04 | 29.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.18 | 18.95 | -35.74 | 1.23 | 68.49 | -66.21 | 9.25 | 19.05 | -39.22 | 19.20 | 37.16 | -3.7 | 13.61 | -8.6 | 20.44 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.24 | -7.69 | 140.0 | 7.41 | 0.0 | 0.0 | 6.11 | 18.87 | 18.87 | 0.06 | 0.0 | 0.0 | 8.47 | 3.17 | -24.1 | 14.63 | 9.18 | -10.52 | -0.09 | 25.0 | 79.55 | 8.38 | 3.58 | -21.83 | 0.22 | -1.34 | 7.3 |
| 23Q1 (14) | 16.81 | -12.99 | -24.89 | 2.35 | 88.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.08 | 8.84 | -42.89 | 0.73 | 0.0 | -76.3 | 7.77 | 5.14 | -45.66 | 14.00 | 20.9 | -29.59 | 14.89 | -6.53 | 49.95 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.26 | -10.34 | 136.36 | 7.41 | 0.0 | 0.0 | 5.14 | 0.0 | 22.09 | 0.06 | 0.0 | 0.0 | 8.21 | -41.77 | -2.84 | 13.4 | -30.57 | 5.43 | -0.12 | 25.0 | 81.25 | 8.09 | -41.97 | 3.59 | 0.22 | 11.6 | 9.63 |
| 22Q4 (13) | 19.32 | 4.38 | 3.87 | 1.25 | 5.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.18 | -25.86 | -43.69 | 0.73 | -66.51 | -74.02 | 7.39 | -25.95 | -47.25 | 11.58 | -16.79 | -44.1 | 15.93 | 7.35 | 105.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.29 | 7.41 | 123.08 | 7.41 | 0.0 | 0.0 | 5.14 | 0.0 | 22.09 | 0.06 | 0.0 | 0.0 | 14.1 | 5.7 | 17.5 | 19.3 | 4.16 | 18.7 | -0.16 | 38.46 | 82.42 | 13.94 | 6.57 | 25.7 | 0.20 | -0.93 | 3.37 |
| 22Q3 (12) | 18.51 | -24.57 | 41.73 | 1.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.73 | -33.06 | -25.14 | 2.18 | -40.11 | -22.42 | 9.98 | -34.43 | -32.57 | 13.92 | -30.21 | -39.49 | 14.84 | 31.33 | 163.12 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.27 | 170.0 | 92.86 | 7.41 | 0.0 | 0.41 | 5.14 | 0.0 | 22.09 | 0.06 | 0.0 | 0.0 | 13.34 | 19.53 | 45.47 | 18.53 | 13.33 | 37.97 | -0.26 | 40.91 | 50.94 | 13.08 | 22.01 | 51.39 | 0.20 | -1.63 | 4.56 |
| 22Q2 (11) | 24.54 | 9.65 | 75.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.51 | 5.72 | 27.39 | 3.64 | 18.18 | 80.2 | 15.22 | 6.43 | 17.89 | 19.94 | 0.28 | -6.31 | 11.3 | 13.8 | 101.79 | 0.67 | -1.47 | -2.9 | 0 | 0 | 0 | 0.1 | -9.09 | -41.18 | 7.41 | 0.0 | 0.41 | 5.14 | 22.09 | 37.07 | 0.06 | 0.0 | 0.0 | 11.16 | 32.07 | 63.88 | 16.35 | 28.64 | 53.95 | -0.44 | 31.25 | 35.29 | 10.72 | 37.26 | 74.88 | 0.20 | 0.8 | 9.55 |
| 22Q1 (10) | 22.38 | 20.32 | 78.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.4 | 7.3 | 28.39 | 3.08 | 9.61 | 86.67 | 14.3 | 2.07 | 20.98 | 19.88 | -4.02 | -3.34 | 9.93 | 28.13 | 62.25 | 0.68 | 0.0 | -2.86 | 0 | 0 | 0 | 0.11 | -15.38 | -31.25 | 7.41 | 0.0 | 0.41 | 4.21 | 0.0 | 12.27 | 0.06 | 0.0 | 0.0 | 8.45 | -29.58 | 76.41 | 12.71 | -21.83 | 47.79 | -0.64 | 29.67 | 22.89 | 7.81 | -29.58 | 97.22 | 0.20 | 5.23 | 9.9 |
| 21Q4 (9) | 18.6 | 42.42 | 71.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.08 | -1.42 | 22.08 | 2.81 | 0.0 | 95.14 | 14.01 | -5.34 | 26.67 | 20.72 | -9.91 | 0.96 | 7.75 | 37.41 | 6.9 | 0.68 | -1.45 | -2.86 | 0 | 0 | 0 | 0.13 | -7.14 | -31.58 | 7.41 | 0.41 | 1.51 | 4.21 | 0.0 | 12.27 | 0.06 | 0.0 | 0.0 | 12.0 | 30.86 | 72.41 | 16.26 | 21.07 | 51.12 | -0.91 | -71.7 | -1416.67 | 11.09 | 28.36 | 60.72 | 0.19 | 0.22 | 2.33 |
| 21Q3 (8) | 13.06 | -6.85 | 34.36 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.34 | 13.91 | 25.27 | 2.81 | 39.11 | 126.61 | 14.8 | 14.64 | 35.41 | 23.00 | 8.05 | 9.11 | 5.64 | 0.71 | -32.86 | 0.69 | 0.0 | -2.82 | 0 | 0 | 0 | 0.14 | -17.65 | -33.33 | 7.38 | 0.0 | 0.96 | 4.21 | 12.27 | 12.27 | 0.06 | 0.0 | 0.0 | 9.17 | 34.65 | 65.82 | 13.43 | 26.46 | 43.79 | -0.53 | 22.06 | -488.89 | 8.64 | 40.95 | 58.82 | 0.19 | 3.06 | 2.79 |
| 21Q2 (7) | 14.02 | 11.89 | 35.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.1 | 6.55 | 24.81 | 2.02 | 22.42 | 92.38 | 12.91 | 9.22 | 22.25 | 21.28 | 3.46 | 0 | 5.6 | -8.5 | -37.22 | 0.69 | -1.43 | -2.82 | 0 | 0 | 0 | 0.17 | 6.25 | -26.09 | 7.38 | 0.0 | 0.96 | 3.75 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 6.81 | 42.17 | 58.37 | 10.62 | 23.49 | 31.11 | -0.68 | 18.07 | -423.08 | 6.13 | 54.8 | 47.0 | 0.18 | 1.13 | 2.46 |
| 21Q1 (6) | 12.53 | 15.59 | 30.52 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.11 | 2.03 | 30.82 | 1.65 | 14.58 | 96.43 | 11.82 | 6.87 | 24.29 | 20.57 | 0.25 | 0 | 6.12 | -15.59 | -36.78 | 0.7 | 0.0 | -2.78 | 0 | 0 | 0 | 0.16 | -15.79 | -36.0 | 7.38 | 1.1 | 0.96 | 3.75 | 0.0 | 9.97 | 0.06 | 0.0 | -25.0 | 4.79 | -31.18 | 34.55 | 8.6 | -20.07 | 21.99 | -0.83 | -1283.33 | -336.84 | 3.96 | -42.61 | 17.51 | 0.18 | -2.02 | 3.72 |
| 20Q4 (5) | 10.84 | 11.52 | 41.88 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.81 | 1.16 | 15.97 | 1.44 | 16.13 | 46.94 | 11.06 | 1.19 | 4.34 | 20.52 | -2.64 | 0 | 7.25 | -13.69 | -31.02 | 0.7 | -1.41 | -4.11 | 0 | 0 | 0 | 0.19 | -9.52 | -24.0 | 7.3 | -0.14 | -0.14 | 3.75 | 0.0 | 9.97 | 0.06 | 0.0 | -25.0 | 6.96 | 25.86 | 19.59 | 10.76 | 15.2 | 15.57 | -0.06 | 33.33 | 77.78 | 6.9 | 26.84 | 24.32 | 0.18 | 0.66 | 3.76 |
| 20Q3 (4) | 9.72 | -6.36 | 0.0 | 0.55 | 83.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.64 | 13.49 | 0.0 | 1.24 | 18.1 | 0.0 | 10.93 | 3.5 | 0.0 | 21.08 | 0 | 0.0 | 8.4 | -5.83 | 0.0 | 0.71 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.21 | -8.7 | 0.0 | 7.31 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 5.53 | 28.6 | 0.0 | 9.34 | 15.31 | 0.0 | -0.09 | 30.77 | 0.0 | 5.44 | 30.46 | 0.0 | 0.18 | 2.72 | 0.0 |
