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) | 8.06 | -40.07 | 0.16 | 0.0 | 0 | 0 | 0.1 | 0 | 20.33 | -17.69 | 1.07 | -71.47 | 4.43 | 2.78 | 21.79 | 24.88 | 3.04 | -21.65 | 2.31 | -8.7 | 0 | 0 | 0.3 | -11.76 | 20.61 | 0.0 | 1.38 | 38.0 | 0 | 0 | 2.01 | -54.73 | 3.39 | -37.68 | 2.36 | 90.32 | 4.37 | -23.06 | 0.05 | 17.18 |
| 2022 (9) | 13.45 | -15.03 | 0.16 | -92.34 | 0 | 0 | 0 | 0 | 24.7 | -17.67 | 3.75 | 1.35 | 4.31 | -33.79 | 17.45 | -19.59 | 3.88 | -18.14 | 2.53 | 22.22 | 0 | 0 | 0.34 | 0.0 | 20.61 | 0.0 | 1.0 | 58.73 | 0 | 0 | 4.44 | 8.29 | 5.44 | 15.01 | 1.24 | -60.13 | 5.68 | -21.22 | 0.04 | -15.54 |
| 2021 (8) | 15.83 | 8.42 | 2.09 | -35.29 | 0 | 0 | 0 | 0 | 30.0 | 19.66 | 3.7 | 158.74 | 6.51 | 9.05 | 21.70 | -8.87 | 4.74 | 28.11 | 2.07 | 3.5 | 0 | 0 | 0.34 | 1600.0 | 20.61 | 0.0 | 0.63 | 28.57 | 0 | 0 | 4.1 | 116.93 | 4.73 | 93.85 | 3.11 | 80.81 | 7.21 | 99.72 | 0.05 | 132.42 |
| 2020 (7) | 14.6 | 32.01 | 3.23 | 1515.0 | 0 | 0 | 0 | 0 | 25.07 | 15.85 | 1.43 | 853.33 | 5.97 | 2.75 | 23.81 | -11.3 | 3.7 | -10.84 | 2.0 | -3.38 | 0 | 0 | 0.02 | 0.0 | 20.61 | 0.0 | 0.49 | 6.52 | 0.06 | -76.92 | 1.89 | 575.0 | 2.44 | 144.0 | 1.72 | 0 | 3.61 | 1540.91 | 0.02 | 45.18 |
| 2019 (6) | 11.06 | -1.78 | 0.2 | 81.82 | 0.9 | -18.18 | 0 | 0 | 21.64 | -25.99 | 0.15 | -93.64 | 5.81 | -32.44 | 26.85 | -8.72 | 4.15 | -7.37 | 2.07 | 69.67 | 2.1 | -30.0 | 0.02 | -87.5 | 20.61 | 0.0 | 0.46 | 100.0 | 0.26 | 0 | 0.28 | -89.19 | 1.0 | -64.54 | -0.06 | 0 | 0.22 | -90.56 | 0.01 | 21.32 |
| 2018 (5) | 11.26 | -21.53 | 0.11 | -87.78 | 1.1 | 22.22 | 0 | 0 | 29.24 | -2.99 | 2.36 | 3.96 | 8.6 | -6.22 | 29.41 | -3.33 | 4.48 | 9.0 | 1.22 | -13.48 | 3.0 | 42.86 | 0.16 | -52.94 | 20.61 | 0.0 | 0.23 | 0 | 0 | 0 | 2.59 | 14.6 | 2.82 | 24.78 | -0.26 | 0 | 2.33 | -8.98 | 0.01 | 157.83 |
| 2017 (4) | 14.35 | 28.82 | 0.9 | 350.0 | 0.9 | -84.87 | 0 | 0 | 30.14 | 6.28 | 2.27 | 0 | 9.17 | 8.14 | 30.42 | 1.75 | 4.11 | -22.01 | 1.41 | 487.5 | 2.1 | 0 | 0.34 | -34.62 | 20.61 | -0.53 | 0 | 0 | 0 | 0 | 2.26 | 0 | 2.26 | 0 | 0.3 | 57.89 | 2.56 | 0 | 0.00 | 0 |
| 2016 (3) | 11.14 | -23.12 | 0.2 | 1900.0 | 5.95 | 788.06 | 0 | 0 | 28.36 | -33.4 | -1.55 | 0 | 8.48 | -20.9 | 29.90 | 18.77 | 5.27 | 21.99 | 0.24 | -29.41 | 0 | 0 | 0.52 | -24.64 | 20.72 | 0.0 | 0.39 | 0.0 | 0 | 0 | -1.52 | 0 | -1.13 | 0 | 0.19 | -62.0 | -1.33 | 0 | -0.02 | 0 |
| 2015 (2) | 14.49 | -7.12 | 0.01 | 0 | 0.67 | -74.91 | 0 | 0 | 42.58 | -21.86 | -0.15 | 0 | 10.72 | -0.46 | 25.18 | 27.38 | 4.32 | -30.88 | 0.34 | 750.0 | 8.19 | 41.7 | 0.69 | -17.86 | 20.72 | 0.97 | 0.39 | 1850.0 | 0 | 0 | 0.13 | -96.47 | 0.52 | -85.98 | 0.5 | -56.14 | 0.63 | -86.93 | -0.01 | 0 |
| 2014 (1) | 15.6 | 20.74 | 0 | 0 | 2.67 | -25.0 | 0 | 0 | 54.49 | 16.66 | 3.66 | 916.67 | 10.77 | -19.02 | 19.77 | -30.58 | 6.25 | 27.29 | 0.04 | 33.33 | 5.78 | 28.44 | 0.84 | -18.45 | 20.52 | 0.0 | 0.02 | 0 | 0 | 0 | 3.68 | 1433.33 | 3.71 | 1445.83 | 1.14 | -32.94 | 4.82 | 148.45 | 0.03 | 7.73 |
| 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) | 9.21 | -5.44 | -30.33 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | 0.0 | 0.0 | 5.34 | 8.54 | 7.88 | 0.07 | 250.0 | -83.72 | 5.12 | 4.28 | 16.1 | 25.16 | 2.28 | 13.59 | 3.41 | 10.0 | -0.87 | 2.11 | -1.86 | -12.81 | 0 | 0 | 0 | 0.26 | 4.0 | -16.13 | 20.61 | 0.0 | 0.0 | 1.49 | 0.0 | 7.97 | 0 | 0 | 0 | 1.05 | 7.14 | -51.61 | 2.54 | 2.83 | -28.45 | 2.68 | -6.94 | 54.02 | 3.73 | -3.37 | -4.6 | 0.05 | -2.24 | 12.42 |
| 24Q2 (19) | 9.74 | 17.63 | -37.28 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 0.1 | 0.0 | 0 | 4.92 | 7.19 | 4.02 | 0.02 | -60.0 | -96.08 | 4.91 | 7.91 | 7.91 | 24.60 | 6.88 | 10.24 | 3.1 | -7.46 | -8.28 | 2.15 | -3.15 | -13.31 | 0 | 0 | 0 | 0.25 | -7.41 | -16.67 | 20.61 | 0.0 | 0.0 | 1.49 | 7.97 | 7.97 | 0 | 0 | 0 | 0.98 | -7.55 | -43.68 | 2.47 | 0.82 | -20.83 | 2.88 | 8.27 | 39.81 | 3.86 | 3.76 | 1.58 | 0.06 | -1.28 | 1.58 |
| 24Q1 (18) | 8.28 | 2.73 | -42.38 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | 0.0 | 0 | 4.59 | -16.55 | -10.87 | 0.05 | 0.0 | -37.5 | 4.55 | 2.71 | 1.79 | 23.01 | 5.62 | 18.11 | 3.35 | 10.2 | -3.18 | 2.22 | -3.9 | -10.12 | 0 | 0 | 0 | 0.27 | -10.0 | -12.9 | 20.61 | 0.0 | 0.0 | 1.38 | 0.0 | 38.0 | 0 | 0 | 0 | 1.06 | -47.26 | -33.33 | 2.45 | -27.73 | -5.77 | 2.66 | 12.71 | 26.67 | 3.72 | -14.87 | 0.81 | 0.06 | 14.63 | 12.54 |
| 23Q4 (17) | 8.06 | -39.03 | -40.07 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | 0.0 | 0 | 5.5 | 11.11 | 8.27 | 0.05 | -88.37 | -89.36 | 4.43 | 0.45 | 2.78 | 21.79 | -1.62 | 24.88 | 3.04 | -11.63 | -21.65 | 2.31 | -4.55 | -8.7 | 0 | 0 | 0 | 0.3 | -3.23 | -11.76 | 20.61 | 0.0 | 0.0 | 1.38 | 0.0 | 38.0 | 0 | 0 | 0 | 2.01 | -7.37 | -54.73 | 3.39 | -4.51 | -37.68 | 2.36 | 35.63 | 90.32 | 4.37 | 11.76 | -23.06 | 0.05 | 1.62 | 17.18 |
| 23Q3 (16) | 13.22 | -14.87 | -1.93 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0 | 0.1 | 0 | 0 | 4.95 | 4.65 | -8.84 | 0.43 | -15.69 | -56.12 | 4.41 | -3.08 | -19.38 | 22.15 | -0.74 | 6.78 | 3.44 | 1.78 | -23.39 | 2.42 | -2.42 | 4.31 | 0 | 0 | 0 | 0.31 | 3.33 | -3.12 | 20.61 | 0.0 | 0.0 | 1.38 | 0.0 | 38.0 | 0 | 0 | 0 | 2.17 | 24.71 | -44.5 | 3.55 | 13.78 | -27.85 | 1.74 | -15.53 | 58.18 | 3.91 | 2.89 | -21.96 | 0.05 | -11.66 | 7.23 |
| 23Q2 (15) | 15.53 | 8.07 | -2.45 | 0.15 | -6.25 | -6.25 | 0 | 0 | 0 | 0 | 0 | 0 | 4.73 | -8.16 | -35.03 | 0.51 | 537.5 | -55.26 | 4.55 | 1.79 | -35.09 | 22.31 | 14.52 | -7.72 | 3.38 | -2.31 | -25.88 | 2.48 | 0.4 | 8.3 | 0 | 0 | 0 | 0.3 | -3.23 | -6.25 | 20.61 | 0.0 | 0.0 | 1.38 | 38.0 | 38.0 | 0 | 0 | 0 | 1.74 | 9.43 | -40.61 | 3.12 | 20.0 | -20.61 | 2.06 | -1.9 | 70.25 | 3.8 | 2.98 | -8.21 | 0.05 | 9.36 | 13.69 |
| 23Q1 (14) | 14.37 | 6.84 | -8.47 | 0.16 | 0.0 | -89.94 | 0 | 0 | 0 | 0 | 0 | 0 | 5.15 | 1.38 | -25.47 | 0.08 | -82.98 | -93.1 | 4.47 | 3.71 | -30.48 | 19.49 | 11.67 | -8.78 | 3.46 | -10.82 | -22.6 | 2.47 | -2.37 | 12.79 | 0 | 0 | 0 | 0.31 | -8.82 | -6.06 | 20.61 | 0.0 | 0.0 | 1.0 | 0.0 | 58.73 | 0 | 0 | 0 | 1.59 | -64.19 | -26.73 | 2.6 | -52.21 | -7.14 | 2.1 | 69.35 | -6.67 | 3.69 | -35.04 | -16.52 | 0.05 | 19.35 | -7.18 |
| 22Q4 (13) | 13.45 | -0.22 | -15.03 | 0.16 | 0.0 | -92.34 | 0 | 0 | 0 | 0 | 0 | 0 | 5.08 | -6.45 | -24.74 | 0.47 | -52.04 | -16.07 | 4.31 | -21.21 | -33.79 | 17.45 | -15.88 | -19.56 | 3.88 | -13.59 | -18.14 | 2.53 | 9.05 | 22.22 | 0 | 0 | 0 | 0.34 | 6.25 | 0.0 | 20.61 | 0.0 | 0.0 | 1.0 | 0.0 | 58.73 | 0 | 0 | 0 | 4.44 | 13.55 | 8.29 | 5.44 | 10.57 | 15.01 | 1.24 | 12.73 | -60.13 | 5.68 | 13.37 | -21.22 | 0.04 | -7.01 | -15.54 |
| 22Q3 (12) | 13.48 | -15.33 | 1.81 | 0.16 | 0.0 | -92.38 | 0 | 0 | 0 | 0 | 0 | 0 | 5.43 | -25.41 | -32.55 | 0.98 | -14.04 | -9.26 | 5.47 | -21.97 | -32.22 | 20.74 | -14.22 | -21.22 | 4.49 | -1.54 | -7.23 | 2.32 | 1.31 | 17.17 | 0 | 0 | 0 | 0.32 | 0.0 | -3.03 | 20.61 | 0.0 | 0.0 | 1.0 | 0.0 | 58.73 | 0 | 0 | 0 | 3.91 | 33.45 | 12.03 | 4.92 | 25.19 | 19.42 | 1.1 | -9.09 | -59.85 | 5.01 | 21.01 | -19.58 | 0.04 | -6.34 | 0.53 |
| 22Q2 (11) | 15.92 | 1.4 | 20.97 | 0.16 | -89.94 | -91.75 | 0 | 0 | 0 | 0 | 0 | 0 | 7.28 | 5.35 | -13.23 | 1.14 | -1.72 | 11.76 | 7.01 | 9.02 | -14.09 | 24.18 | 13.19 | -14.45 | 4.56 | 2.01 | -8.98 | 2.29 | 4.57 | 12.25 | 0 | 0 | 0 | 0.32 | -3.03 | 68.42 | 20.61 | 0.0 | 0.0 | 1.0 | 58.73 | 104.08 | 0 | 0 | -100.0 | 2.93 | 35.02 | 17.67 | 3.93 | 40.36 | 29.28 | 1.21 | -46.22 | -52.73 | 4.14 | -6.33 | -18.02 | 0.05 | -10.71 | 19.79 |
| 22Q1 (10) | 15.7 | -0.82 | 23.43 | 1.59 | -23.92 | -34.84 | 0 | 0 | 0 | 0 | 0 | 0 | 6.91 | 2.37 | 1.32 | 1.16 | 107.14 | 10.48 | 6.43 | -1.23 | -0.46 | 21.36 | -1.52 | -14.75 | 4.47 | -5.7 | -3.87 | 2.19 | 5.8 | 5.8 | 0 | 0 | 0 | 0.33 | -2.94 | 3200.0 | 20.61 | 0.0 | 0.0 | 0.63 | 0.0 | 28.57 | 0 | 0 | -100.0 | 2.17 | -47.07 | -26.19 | 2.8 | -40.8 | -19.77 | 2.25 | -27.65 | -11.42 | 4.42 | -38.7 | -19.34 | 0.05 | 8.6 | 142.15 |
| 21Q4 (9) | 15.83 | 19.56 | 8.42 | 2.09 | -0.48 | -35.29 | 0 | 0 | 0 | 0 | 0 | 0 | 6.75 | -16.15 | -8.66 | 0.56 | -48.15 | 12.0 | 6.51 | -19.33 | 9.05 | 21.69 | -17.61 | -8.9 | 4.74 | -2.07 | 28.11 | 2.07 | 4.55 | 3.5 | 0 | 0 | 0 | 0.34 | 3.03 | 1600.0 | 20.61 | 0.0 | 0.0 | 0.63 | 0.0 | 28.57 | 0 | 0 | -100.0 | 4.1 | 17.48 | 116.93 | 4.73 | 14.81 | 93.85 | 3.11 | 13.5 | 80.81 | 7.21 | 15.73 | 99.72 | 0.05 | 10.69 | 132.42 |
| 21Q3 (8) | 13.24 | 0.61 | 10.98 | 2.1 | 8.25 | 8.25 | 0 | 0 | 0 | 0 | 0 | 0 | 8.05 | -4.05 | 28.39 | 1.08 | 5.88 | 535.29 | 8.07 | -1.1 | 63.69 | 26.33 | -6.85 | 22.84 | 4.84 | -3.39 | 15.51 | 1.98 | -2.94 | -1.0 | 0 | 0 | 0 | 0.33 | 73.68 | 3200.0 | 20.61 | 0.0 | 0.0 | 0.63 | 28.57 | 28.57 | 0 | -100.0 | -100.0 | 3.49 | 40.16 | 154.74 | 4.12 | 35.53 | 114.58 | 2.74 | 7.03 | 407.41 | 6.23 | 23.37 | 226.18 | 0.04 | 11.6 | 107.68 |
| 21Q2 (7) | 13.16 | 3.46 | 16.87 | 1.94 | -20.49 | 63.03 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.39 | 23.02 | 58.3 | 1.02 | -2.86 | 126.67 | 8.16 | 26.32 | 42.16 | 28.26 | 12.8 | 0 | 5.01 | 7.74 | 10.6 | 2.04 | -1.45 | -0.49 | 0 | 0 | -100.0 | 0.19 | 1800.0 | 1800.0 | 20.61 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 2.49 | -15.31 | 100.81 | 3.04 | -12.89 | 69.83 | 2.56 | 0.79 | 4366.67 | 5.05 | -7.85 | 327.97 | 0.04 | 80.51 | 58.41 |
| 21Q1 (6) | 12.72 | -12.88 | 15.74 | 2.44 | -24.46 | 44.38 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.82 | -7.71 | 11.62 | 1.05 | 110.0 | 238.71 | 6.46 | 8.21 | -4.3 | 25.06 | 5.23 | 0 | 4.65 | 25.68 | 14.81 | 2.07 | 3.5 | -0.96 | 0 | 0 | -100.0 | 0.01 | -50.0 | -50.0 | 20.61 | 0.0 | 0.0 | 0.49 | 0.0 | 6.52 | 0.06 | 0.0 | -76.92 | 2.94 | 55.56 | 398.31 | 3.49 | 43.03 | 168.46 | 2.54 | 47.67 | 545.61 | 5.48 | 51.8 | 27300.0 | 0.02 | 4.24 | 67.11 |
| 20Q4 (5) | 14.6 | 22.38 | 32.01 | 3.23 | 66.49 | 1515.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.39 | 17.86 | 38.91 | 0.5 | 194.12 | 350.0 | 5.97 | 21.1 | 2.75 | 23.81 | 11.1 | 0 | 3.7 | -11.69 | -10.84 | 2.0 | 0.0 | -3.38 | 0 | 0 | -100.0 | 0.02 | 100.0 | 0.0 | 20.61 | 0.0 | 0.0 | 0.49 | 0.0 | 6.52 | 0.06 | 0.0 | -76.92 | 1.89 | 37.96 | 575.0 | 2.44 | 27.08 | 144.0 | 1.72 | 218.52 | 2966.67 | 3.61 | 89.01 | 1540.91 | 0.02 | -1.1 | 45.18 |
| 20Q3 (4) | 11.93 | 5.95 | 0.0 | 1.94 | 63.03 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 6.27 | 18.3 | 0.0 | 0.17 | -62.22 | 0.0 | 4.93 | -14.11 | 0.0 | 21.43 | 0 | 0.0 | 4.19 | -7.51 | 0.0 | 2.0 | -2.44 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 20.61 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.37 | 10.48 | 0.0 | 1.92 | 7.26 | 0.0 | 0.54 | 1000.0 | 0.0 | 1.91 | 61.86 | 0.0 | 0.02 | -14.88 | 0.0 |
