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) | 9.52 | -27.93 | 5.59 | 205.46 | 0.18 | 5.88 | 0 | 0 | 26.86 | -18.06 | -0.35 | 0 | 7.88 | -11.16 | 29.34 | 8.42 | 3.84 | -18.64 | 0.24 | -62.5 | 8.33 | 70.0 | 0.74 | -2.63 | 9.71 | 0.0 | 1.53 | 12.5 | 0.43 | -29.51 | 2.64 | -40.94 | 4.6 | -28.68 | -0.69 | 0 | 1.95 | -51.73 | 0.00 | -68.23 |
| 2022 (9) | 13.21 | 130.94 | 1.83 | -2.66 | 0.17 | 70.0 | 0 | 0 | 32.78 | 10.63 | 1.68 | -4.0 | 8.87 | -18.17 | 27.06 | -26.04 | 4.72 | -9.58 | 0.64 | 392.31 | 4.9 | -36.94 | 0.76 | 100.0 | 9.71 | 38.52 | 1.36 | 14.29 | 0.61 | 17.31 | 4.47 | 3.0 | 6.45 | 6.61 | -0.43 | 0 | 4.04 | 8.89 | 0.01 | 4.73 |
| 2021 (8) | 5.72 | 31.49 | 1.88 | 34.29 | 0.1 | 0 | 0 | 0 | 29.63 | 23.0 | 1.75 | 86.17 | 10.84 | 12.45 | 36.58 | -8.58 | 5.22 | 31.82 | 0.13 | -7.14 | 7.77 | 38750.0 | 0.38 | 31.03 | 7.01 | 7.02 | 1.19 | 7.21 | 0.52 | -35.8 | 4.34 | 39.55 | 6.05 | 20.28 | -0.63 | 0 | 3.71 | 46.64 | 0.01 | -35.05 |
| 2020 (7) | 4.35 | -4.81 | 1.4 | 1300.0 | 0 | 0 | 0 | 0 | 24.09 | 3.84 | 0.94 | 6.82 | 9.64 | 12.09 | 40.02 | 7.95 | 3.96 | 8.49 | 0.14 | 133.33 | 0.02 | 0 | 0.29 | 52.63 | 6.55 | 0.46 | 1.11 | 8.82 | 0.81 | 107.69 | 3.11 | -9.06 | 5.03 | 4.14 | -0.58 | 0 | 2.53 | -3.07 | 0.01 | -15.05 |
| 2019 (6) | 4.57 | -22.15 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 23.2 | 30.78 | 0.88 | 46.67 | 8.6 | 39.16 | 37.07 | 6.41 | 3.65 | 61.5 | 0.06 | 0 | 0 | 0 | 0.19 | -13.64 | 6.52 | 2.19 | 1.02 | 6.25 | 0.39 | 39.29 | 3.42 | 7.21 | 4.83 | 8.78 | -0.81 | 0 | 2.61 | -5.78 | 0.01 | -23.79 |
| 2018 (5) | 5.87 | -15.66 | 0.1 | 0 | 0 | 0 | 0 | 0 | 17.74 | -6.24 | 0.6 | -57.75 | 6.18 | -10.82 | 34.84 | -4.89 | 2.26 | 27.68 | 0 | 0 | 0 | 0 | 0.22 | 10.0 | 6.38 | 0.0 | 0.96 | 17.07 | 0.28 | -48.15 | 3.19 | -10.89 | 4.44 | -10.12 | -0.42 | 0 | 2.77 | -12.89 | 0.01 | 8.27 |
| 2017 (4) | 6.96 | 15.23 | 0 | 0 | 0 | 0 | 0 | 0 | 18.92 | 0.42 | 1.42 | -10.69 | 6.93 | -7.35 | 36.63 | -7.74 | 1.77 | -21.68 | 0 | 0 | 0 | 0 | 0.2 | 53.85 | 6.38 | 0.95 | 0.82 | 24.24 | 0.54 | 100.0 | 3.58 | -4.02 | 4.94 | 6.01 | -0.4 | 0 | 3.18 | -0.31 | 0.01 | 0 |
| 2016 (3) | 6.04 | -9.31 | 0.32 | 0 | 0 | 0 | 0 | 0 | 18.84 | 6.44 | 1.59 | -27.4 | 7.48 | 21.43 | 39.70 | 14.08 | 2.26 | 20.21 | 0 | 0 | 0 | 0 | 0.13 | 0.0 | 6.32 | 6.4 | 0.66 | 50.0 | 0.27 | 0.0 | 3.73 | -7.21 | 4.66 | -1.48 | -0.54 | 0 | 3.19 | -24.05 | 0.00 | 0 |
| 2015 (2) | 6.66 | 4.72 | 0 | 0 | 0 | 0 | 0 | 0 | 17.7 | 23.95 | 2.19 | 32.73 | 6.16 | 18.92 | 34.80 | -4.06 | 1.88 | 32.39 | 0 | 0 | 0 | 0 | 0.13 | -40.91 | 5.94 | 16.47 | 0.44 | 57.14 | 0.27 | 0.0 | 4.02 | 30.94 | 4.73 | 30.66 | 0.18 | -33.33 | 4.2 | 25.75 | 0.00 | 0 |
| 2014 (1) | 6.36 | 42.6 | 0.33 | -26.67 | 2.31 | -46.03 | 0 | 0 | 14.28 | 33.33 | 1.65 | 68.37 | 5.18 | 37.4 | 36.27 | 3.05 | 1.42 | 5.19 | 0 | 0 | 0 | 0 | 0.22 | -18.52 | 5.1 | 4.29 | 0.28 | 55.56 | 0.27 | 0.0 | 3.07 | 60.73 | 3.62 | 53.39 | 0.27 | 145.45 | 3.34 | 65.35 | 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) | 8.33 | -1.19 | -22.44 | 9.34 | 19.9 | 76.56 | 0.61 | 48.78 | 281.25 | 0 | 0 | 0 | 9.05 | 25.17 | 22.46 | -0.21 | 66.67 | -16.67 | 10.72 | 19.78 | 19.78 | 38.04 | 12.72 | 16.04 | 5.66 | 4.62 | 42.21 | 0.25 | 0.0 | 0.0 | 9.97 | -0.2 | 31.36 | 2.97 | -0.34 | 285.71 | 9.71 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.69 | 0.0 | 60.47 | 0.64 | -28.89 | -79.22 | 2.86 | -8.33 | -43.25 | -0.11 | 67.65 | 72.5 | 0.53 | -5.36 | -80.22 | -0.00 | -200.68 | -132.29 |
| 24Q2 (19) | 8.43 | -10.98 | -35.2 | 7.79 | 13.89 | 127.11 | 0.41 | 46.43 | 156.25 | 0 | 0 | 0 | 7.23 | 22.54 | 7.11 | -0.63 | -21.15 | -950.0 | 8.95 | 9.15 | 5.05 | 33.75 | 7.17 | 13.76 | 5.41 | 15.35 | 29.43 | 0.25 | -3.85 | -60.94 | 9.99 | 1.22 | 69.04 | 2.98 | 82.82 | 292.11 | 9.71 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.69 | 60.47 | 60.47 | 0.9 | -57.35 | -72.48 | 3.12 | -23.34 | -40.23 | -0.34 | 20.93 | 55.84 | 0.56 | -66.67 | -77.6 | -0.00 | -203.27 | -101.87 |
| 24Q1 (18) | 9.47 | -0.53 | -32.36 | 6.84 | 22.36 | 107.9 | 0.28 | 55.56 | 3.7 | 0 | 0 | 0 | 5.9 | -1.67 | -12.2 | -0.52 | -18.18 | -257.58 | 8.2 | 4.06 | 1.36 | 31.49 | 7.34 | 21.68 | 4.69 | 22.14 | 7.57 | 0.26 | 8.33 | -60.0 | 9.87 | 18.49 | 83.46 | 1.63 | 120.27 | 117.33 | 9.71 | 0.0 | 0.0 | 1.53 | 0.0 | 12.5 | 0.43 | 0.0 | -29.51 | 2.11 | -20.08 | -55.67 | 4.07 | -11.52 | -39.52 | -0.43 | 37.68 | -19.44 | 1.68 | -13.85 | -61.82 | 0.00 | -79.77 | -98.13 |
| 23Q4 (17) | 9.52 | -11.36 | -27.93 | 5.59 | 5.67 | 205.46 | 0.18 | 12.5 | 5.88 | 0 | 0 | 0 | 6.0 | -18.81 | -6.83 | -0.44 | -144.44 | 10.2 | 7.88 | -11.96 | -11.16 | 29.34 | -10.51 | 8.42 | 3.84 | -3.52 | -18.64 | 0.24 | -4.0 | -62.5 | 8.33 | 9.75 | 70.0 | 0.74 | -3.9 | -2.63 | 9.71 | 0.0 | 0.0 | 1.53 | 0.0 | 12.5 | 0.43 | 0.0 | -29.51 | 2.64 | -14.29 | -40.94 | 4.6 | -8.73 | -28.68 | -0.69 | -72.5 | -60.47 | 1.95 | -27.24 | -51.73 | 0.00 | -48.6 | -68.23 |
| 23Q3 (16) | 10.74 | -17.45 | -13.25 | 5.29 | 54.23 | 79.32 | 0.16 | 0.0 | -27.27 | 0 | 0 | 0 | 7.39 | 9.48 | -16.12 | -0.18 | -200.0 | -128.12 | 8.95 | 5.05 | -21.15 | 32.78 | 10.51 | -0.09 | 3.98 | -4.78 | -21.34 | 0.25 | -60.94 | 13.64 | 7.59 | 28.43 | 121.28 | 0.77 | 1.32 | 87.8 | 9.71 | 0.0 | 0.0 | 1.53 | 0.0 | 12.5 | 0.43 | 0.0 | -29.51 | 3.08 | -5.81 | -37.53 | 5.04 | -3.45 | -26.96 | -0.4 | 48.05 | -60.0 | 2.68 | 7.2 | -42.74 | 0.00 | -82.58 | -23.42 |
| 23Q2 (15) | 13.01 | -7.07 | 50.75 | 3.43 | 4.26 | 13.2 | 0.16 | -40.74 | -11.11 | 0 | 0 | 0 | 6.75 | 0.45 | -27.34 | -0.06 | -118.18 | -107.59 | 8.52 | 5.32 | -20.37 | 29.67 | 14.63 | -6.04 | 4.18 | -4.13 | -23.3 | 0.64 | -1.54 | 178.26 | 5.91 | 9.85 | 11.3 | 0.76 | 1.33 | 94.87 | 9.71 | 0.0 | 25.78 | 1.53 | 12.5 | 12.5 | 0.43 | -29.51 | -29.51 | 3.27 | -31.3 | -23.6 | 5.22 | -22.44 | -16.61 | -0.77 | -113.89 | -108.11 | 2.5 | -43.18 | -36.06 | 0.02 | 3.16 | 211.0 |
| 23Q1 (14) | 14.0 | 5.98 | 95.26 | 3.29 | 79.78 | 65.33 | 0.27 | 58.82 | 92.86 | 0 | 0 | 0 | 6.72 | 4.35 | -18.45 | 0.33 | 167.35 | -55.41 | 8.09 | -8.79 | -21.61 | 25.88 | -4.36 | -21.98 | 4.36 | -7.63 | -16.95 | 0.65 | 1.56 | 242.11 | 5.38 | 9.8 | -20.3 | 0.75 | -1.32 | 108.33 | 9.71 | 0.0 | 33.38 | 1.36 | 0.0 | 14.29 | 0.61 | 0.0 | 17.31 | 4.76 | 6.49 | -6.3 | 6.73 | 4.34 | -0.88 | -0.36 | 16.28 | -89.47 | 4.4 | 8.91 | -10.02 | 0.02 | 243.89 | 347.76 |
| 22Q4 (13) | 13.21 | 6.7 | 130.94 | 1.83 | -37.97 | -2.66 | 0.17 | -22.73 | 70.0 | 0 | 0 | 0 | 6.44 | -26.9 | -21.94 | -0.49 | -176.56 | -177.78 | 8.87 | -21.85 | -18.17 | 27.06 | -17.54 | -26.04 | 4.72 | -6.72 | -9.58 | 0.64 | 190.91 | 392.31 | 4.9 | 42.86 | -36.94 | 0.76 | 85.37 | 100.0 | 9.71 | 0.0 | 38.52 | 1.36 | 0.0 | 14.29 | 0.61 | 0.0 | 17.31 | 4.47 | -9.33 | 3.0 | 6.45 | -6.52 | 6.61 | -0.43 | -72.0 | 31.75 | 4.04 | -13.68 | 8.89 | 0.01 | 23.9 | 4.73 |
| 22Q3 (12) | 12.38 | 43.45 | 99.04 | 2.95 | -2.64 | -28.74 | 0.22 | 22.22 | 0 | 0 | 0 | 0 | 8.81 | -5.17 | 8.63 | 0.64 | -18.99 | 10.34 | 11.35 | 6.07 | 15.35 | 32.81 | 3.93 | -6.06 | 5.06 | -7.16 | 4.55 | 0.22 | -4.35 | 69.23 | 3.43 | -35.4 | -33.66 | 0.41 | 5.13 | 10.81 | 9.71 | 25.78 | 47.12 | 1.36 | 0.0 | 14.29 | 0.61 | 0.0 | 17.31 | 4.93 | 15.19 | 32.17 | 6.9 | 10.22 | 26.84 | -0.25 | 32.43 | 65.75 | 4.68 | 19.69 | 56.0 | 0.00 | -29.24 | 147.35 |
| 22Q2 (11) | 8.63 | 20.36 | 28.81 | 3.03 | 52.26 | 2.36 | 0.18 | 28.57 | 0 | 0 | 0 | 0 | 9.29 | 12.74 | 42.7 | 0.79 | 6.76 | 243.48 | 10.7 | 3.68 | 19.96 | 31.57 | -4.82 | -4.79 | 5.45 | 3.81 | 25.0 | 0.23 | 21.05 | 64.29 | 5.31 | -21.33 | 26450.0 | 0.39 | 8.33 | 14.71 | 7.72 | 6.04 | 17.15 | 1.36 | 14.29 | 22.52 | 0.61 | 17.31 | -24.69 | 4.28 | -15.75 | 17.91 | 6.26 | -7.81 | 12.79 | -0.37 | -94.74 | 48.61 | 3.91 | -20.04 | 34.36 | 0.01 | 48.52 | 48.06 |
| 22Q1 (10) | 7.17 | 25.35 | 28.96 | 1.99 | 5.85 | -19.76 | 0.14 | 40.0 | 0 | 0 | 0 | 0 | 8.24 | -0.12 | 21.89 | 0.74 | 17.46 | 131.25 | 10.32 | -4.8 | 8.75 | 33.17 | -9.33 | -8.49 | 5.25 | 0.57 | 41.51 | 0.19 | 46.15 | 35.71 | 6.75 | -13.13 | 33650.0 | 0.36 | -5.26 | 28.57 | 7.28 | 3.85 | 10.47 | 1.19 | 0.0 | 7.21 | 0.52 | 0.0 | -35.8 | 5.08 | 17.05 | 48.1 | 6.79 | 12.23 | 26.92 | -0.19 | 69.84 | 70.77 | 4.89 | 31.81 | 75.9 | 0.00 | -19.57 | -13.42 |
| 21Q4 (9) | 5.72 | -8.04 | 31.49 | 1.88 | -54.59 | 34.29 | 0.1 | 0 | 0 | 0 | 0 | 0 | 8.25 | 1.73 | 21.5 | 0.63 | 8.62 | 40.0 | 10.84 | 10.16 | 12.45 | 36.58 | 4.73 | -8.58 | 5.22 | 7.85 | 31.82 | 0.13 | 0.0 | -7.14 | 7.77 | 50.29 | 38750.0 | 0.38 | 2.7 | 31.03 | 7.01 | 6.21 | 7.02 | 1.19 | 0.0 | 7.21 | 0.52 | 0.0 | -35.8 | 4.34 | 16.35 | 39.55 | 6.05 | 11.21 | 20.28 | -0.63 | 13.7 | -8.62 | 3.71 | 23.67 | 46.64 | 0.01 | 192.61 | -35.05 |
| 21Q3 (8) | 6.22 | -7.16 | 89.63 | 4.14 | 39.86 | 193.62 | 0 | 0 | 0 | 0 | 0 | 0 | 8.11 | 24.58 | 18.57 | 0.58 | 152.17 | 100.0 | 9.84 | 10.31 | 6.49 | 34.93 | 5.34 | -10.4 | 4.84 | 11.01 | 23.79 | 0.13 | -7.14 | -13.33 | 5.17 | 25750.0 | 25750.0 | 0.37 | 8.82 | 48.0 | 6.6 | 0.15 | 0.92 | 1.19 | 7.21 | 7.21 | 0.52 | -35.8 | -35.8 | 3.73 | 2.75 | 39.18 | 5.44 | -1.98 | 18.26 | -0.73 | -1.39 | 8.75 | 3.0 | 3.09 | 59.57 | 0.00 | -57.64 | -88.11 |
| 21Q2 (7) | 6.7 | 20.5 | 96.48 | 2.96 | 19.35 | 588.37 | 0 | 0 | 0 | 0 | 0 | 0 | 6.51 | -3.7 | 12.44 | 0.23 | -28.12 | 21.05 | 8.92 | -6.01 | 14.8 | 33.16 | -8.52 | 0 | 4.36 | 17.52 | 16.89 | 0.14 | 0.0 | -6.67 | 0.02 | 0.0 | 0 | 0.34 | 21.43 | 54.55 | 6.59 | 0.0 | 1.07 | 1.11 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 3.63 | 5.83 | 52.52 | 5.55 | 3.74 | 29.07 | -0.72 | -10.77 | 25.0 | 2.91 | 4.68 | 104.93 | 0.00 | -13.15 | -70.38 |
| 21Q1 (6) | 5.56 | 27.82 | 26.65 | 2.48 | 77.14 | 476.74 | 0 | 0 | 0 | 0 | 0 | 0 | 6.76 | -0.44 | 44.75 | 0.32 | -28.89 | 3100.0 | 9.49 | -1.56 | 29.47 | 36.25 | -9.41 | 0 | 3.71 | -6.31 | -4.63 | 0.14 | 0.0 | 133.33 | 0.02 | 0.0 | 0 | 0.28 | -3.45 | 64.71 | 6.59 | 0.61 | 1.07 | 1.11 | 0.0 | 8.82 | 0.81 | 0.0 | 107.69 | 3.43 | 10.29 | 0.0 | 5.35 | 6.36 | 10.54 | -0.65 | -12.07 | 25.29 | 2.78 | 9.88 | 8.59 | 0.01 | -39.66 | -40.93 |
| 20Q4 (5) | 4.35 | 32.62 | -4.81 | 1.4 | -0.71 | 1300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.79 | -0.73 | 6.09 | 0.45 | 55.17 | 1225.0 | 9.64 | 4.33 | 12.09 | 40.02 | 2.64 | 0 | 3.96 | 1.28 | 8.49 | 0.14 | -6.67 | 133.33 | 0.02 | 0.0 | 0 | 0.29 | 16.0 | 52.63 | 6.55 | 0.15 | 0.46 | 1.11 | 0.0 | 8.82 | 0.81 | 0.0 | 107.69 | 3.11 | 16.04 | -9.06 | 5.03 | 9.35 | 4.14 | -0.58 | 27.5 | 28.4 | 2.53 | 34.57 | -3.07 | 0.01 | -46.41 | -15.05 |
| 20Q3 (4) | 3.28 | -3.81 | 0.0 | 1.41 | 227.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.84 | 18.13 | 0.0 | 0.29 | 52.63 | 0.0 | 9.24 | 18.92 | 0.0 | 38.99 | 0 | 0.0 | 3.91 | 4.83 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 0.25 | 13.64 | 0.0 | 6.54 | 0.31 | 0.0 | 1.11 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 2.68 | 12.61 | 0.0 | 4.6 | 6.98 | 0.0 | -0.8 | 16.67 | 0.0 | 1.88 | 32.39 | 0.0 | 0.02 | 5.46 | 0.0 |
