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) | 11.54 | 4.62 | 4.85 | -4.72 | 2.65 | 0 | 0 | 0 | 27.94 | -5.06 | 1.06 | 17.78 | 6.51 | -3.7 | 23.30 | 1.44 | 6.37 | -18.44 | 1.04 | -1.89 | 0 | 0 | 1.58 | -16.84 | 8.56 | 0.0 | 6.18 | 1.48 | 0.13 | -84.15 | 5.48 | 16.35 | 11.8 | 1.55 | -0.33 | 0 | 5.15 | 12.45 | 0.08 | -33.03 |
| 2022 (9) | 11.03 | -17.99 | 5.09 | -36.85 | 0 | 0 | 0 | 0 | 29.43 | -4.51 | 0.9 | -82.35 | 6.76 | -15.39 | 22.97 | -11.4 | 7.81 | -15.57 | 1.06 | -2.75 | 2.61 | 1.95 | 1.9 | -2.06 | 8.56 | 0.0 | 6.09 | 9.14 | 0.82 | 17.14 | 4.71 | -41.71 | 11.62 | -19.08 | -0.13 | 0 | 4.58 | -36.91 | 0.12 | -21.94 |
| 2021 (8) | 13.45 | 7.0 | 8.06 | 145.73 | 0 | 0 | 0 | 0 | 30.82 | 74.42 | 5.1 | 27.18 | 7.99 | 42.93 | 25.92 | -18.05 | 9.25 | 225.7 | 1.09 | -2.68 | 2.56 | 0 | 1.94 | 6366.67 | 8.56 | 7.0 | 5.58 | 7.72 | 0.7 | -12.5 | 8.08 | 17.78 | 14.36 | 11.84 | -0.82 | 0 | 7.26 | 17.86 | 0.15 | 0 |
| 2020 (7) | 12.57 | 25.95 | 3.28 | 337.33 | 0 | 0 | 0 | 0 | 17.67 | 6.77 | 4.01 | 8.97 | 5.59 | 6.68 | 31.64 | -0.08 | 2.84 | 29.09 | 1.12 | -1.75 | 0 | 0 | 0.03 | 0.0 | 8.0 | 0.0 | 5.18 | 7.47 | 0.8 | 60.0 | 6.86 | 1.78 | 12.84 | 6.47 | -0.7 | 0 | 6.16 | 3.7 | 0.00 | 0 |
| 2019 (6) | 9.98 | 11.26 | 0.75 | -2.6 | 0 | 0 | 0 | 0 | 16.55 | -0.84 | 3.68 | 5.14 | 5.24 | 30.02 | 31.66 | 31.12 | 2.2 | -27.63 | 1.14 | -2.56 | 0 | 0 | 0.03 | 0.0 | 8.0 | 0.0 | 4.82 | 7.83 | 0.5 | 38.89 | 6.74 | 2.59 | 12.06 | 5.79 | -0.8 | 0 | 5.94 | -2.14 | 0.00 | 0 |
| 2018 (5) | 8.97 | 10.33 | 0.77 | 0 | 0 | 0 | 0 | 0 | 16.69 | 9.08 | 3.5 | 6.71 | 4.03 | -11.04 | 24.15 | -18.45 | 3.04 | 18.75 | 1.17 | 18.18 | 0 | 0 | 0.03 | -25.0 | 8.0 | 0.0 | 4.47 | 7.97 | 0.36 | 200.0 | 6.57 | 8.6 | 11.4 | 10.57 | -0.5 | 0 | 6.07 | 6.68 | 0.00 | 0 |
| 2017 (4) | 8.13 | -10.17 | 0 | 0 | 0 | 0 | 0 | 0 | 15.3 | -7.61 | 3.28 | -19.01 | 4.53 | 0.44 | 29.61 | 8.72 | 2.56 | -10.49 | 0.99 | -2.94 | 0 | 0 | 0.04 | 33.33 | 8.0 | 0.0 | 4.14 | 10.99 | 0.12 | 0.0 | 6.05 | -11.42 | 10.31 | -3.46 | -0.36 | 0 | 5.69 | -13.39 | 0.00 | 0 |
| 2016 (3) | 9.05 | -5.04 | 0 | 0 | 0 | 0 | 0 | 0 | 16.56 | -1.08 | 4.05 | -13.28 | 4.51 | 11.36 | 27.23 | 12.57 | 2.86 | 13.94 | 1.02 | 72.88 | 0 | 0 | 0.03 | -25.0 | 8.0 | 0.0 | 3.73 | 14.07 | 0.12 | 0.0 | 6.83 | 1.79 | 10.68 | 5.74 | -0.26 | 0 | 6.57 | -5.74 | 0.02 | 0 |
| 2015 (2) | 9.53 | 19.57 | 0 | 0 | 0 | 0 | 0 | 0 | 16.74 | 4.17 | 4.67 | 16.46 | 4.05 | -8.58 | 24.19 | -12.24 | 2.51 | -13.75 | 0.59 | 47.5 | 0 | 0 | 0.04 | -20.0 | 8.0 | 0.0 | 3.27 | 13.94 | 0.12 | 0.0 | 6.71 | 15.29 | 10.1 | 14.64 | 0.26 | -10.34 | 6.97 | 14.08 | 0.00 | 0 |
| 2014 (1) | 7.97 | 2.44 | 0.24 | -69.23 | 0 | 0 | 0 | 0 | 16.07 | 7.42 | 4.01 | 6.37 | 4.43 | 15.06 | 27.57 | 7.12 | 2.91 | 0.69 | 0.4 | 0.0 | 0 | 0 | 0.05 | -16.67 | 8.0 | 0.0 | 2.87 | 15.26 | 0.12 | 0.0 | 5.82 | 6.4 | 8.81 | 9.03 | 0.29 | 163.64 | 6.11 | 9.5 | 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) | 7.94 | -12.17 | -30.35 | 4.64 | -42.0 | 0.22 | 0.82 | 0 | -68.94 | 0 | 0 | 0 | 8.67 | 28.64 | 14.08 | 0.8 | 110.53 | 37.93 | 7.14 | 7.37 | -2.33 | 25.32 | 3.29 | -2.22 | 5.69 | -11.78 | -11.37 | 1.02 | -0.97 | -2.86 | 5.13 | 413.0 | 0 | 1.43 | -5.3 | -16.86 | 8.56 | 0.0 | 0.0 | 6.29 | 0.0 | 1.78 | 0.33 | 0.0 | 153.85 | 4.55 | -8.45 | -16.67 | 11.17 | -3.62 | -5.18 | -2.26 | -651.22 | -2360.0 | 2.29 | -57.43 | -58.81 | 0.04 | -36.71 | -61.69 |
| 24Q2 (19) | 9.04 | -24.41 | -14.31 | 8.0 | -0.62 | 53.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.74 | 8.19 | -5.87 | 0.38 | 46.15 | 0.0 | 6.65 | 2.78 | -5.14 | 24.51 | 4.37 | -2.16 | 6.45 | 1.57 | 0.62 | 1.03 | 0.0 | -1.9 | 1.0 | 0 | 0 | 1.51 | -3.82 | -11.7 | 8.56 | 0.0 | 0.0 | 6.29 | 1.78 | 1.78 | 0.33 | 153.85 | 153.85 | 4.97 | 1.64 | 1.84 | 11.59 | 3.39 | 3.48 | 0.41 | 57.69 | 207.89 | 5.38 | 4.47 | 19.56 | 0.06 | -11.52 | -44.91 |
| 24Q1 (18) | 11.96 | 3.64 | 5.75 | 8.05 | 65.98 | 41.73 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.23 | -5.03 | -5.89 | 0.26 | 420.0 | 420.0 | 6.47 | -0.61 | -10.76 | 23.48 | 0.79 | -8.78 | 6.35 | -0.31 | -12.05 | 1.03 | -0.96 | -2.83 | 0 | 0 | 0 | 1.57 | -0.63 | -11.3 | 8.56 | 0.0 | 0.0 | 6.18 | 0.0 | 1.48 | 0.13 | 0.0 | -84.15 | 4.89 | -10.77 | 25.38 | 11.21 | -5.0 | 3.6 | 0.26 | 178.79 | 285.71 | 5.15 | 0.0 | 36.97 | 0.07 | -13.45 | -40.37 |
| 23Q4 (17) | 11.54 | 1.23 | 4.62 | 4.85 | 4.75 | -4.72 | 2.65 | 0.38 | 0 | 0 | 0 | 0 | 6.56 | -13.68 | -4.23 | 0.05 | -91.38 | 25.0 | 6.51 | -10.94 | -3.7 | 23.30 | -10.02 | 1.44 | 6.37 | -0.78 | -18.44 | 1.04 | -0.95 | -1.89 | 0 | 0 | -100.0 | 1.58 | -8.14 | -16.84 | 8.56 | 0.0 | 0.0 | 6.18 | 0.0 | 1.48 | 0.13 | 0.0 | -84.15 | 5.48 | 0.37 | 16.35 | 11.8 | 0.17 | 1.55 | -0.33 | -430.0 | -153.85 | 5.15 | -7.37 | 12.45 | 0.08 | -20.95 | -33.03 |
| 23Q3 (16) | 11.4 | 8.06 | 37.85 | 4.63 | -11.13 | 22.16 | 2.64 | 0.38 | 0 | 0 | 0 | 0 | 7.6 | 6.15 | 3.4 | 0.58 | 52.63 | 34.88 | 7.31 | 4.28 | -3.43 | 25.89 | 3.36 | 3.34 | 6.42 | 0.16 | -24.74 | 1.05 | 0.0 | -1.87 | 0 | 0 | -100.0 | 1.72 | 0.58 | -9.47 | 8.56 | 0.0 | 0.0 | 6.18 | 0.0 | 1.48 | 0.13 | 0.0 | -84.15 | 5.46 | 11.89 | 17.17 | 11.78 | 5.18 | 1.73 | 0.1 | 126.32 | -28.57 | 5.56 | 23.56 | 15.83 | 0.10 | -9.0 | -25.16 |
| 23Q2 (15) | 10.55 | -6.72 | 35.08 | 5.21 | -8.27 | 32.57 | 2.63 | 0.38 | 0 | 0 | 0 | 0 | 7.16 | 8.16 | -2.45 | 0.38 | 660.0 | 202.7 | 7.01 | -3.31 | -6.91 | 25.05 | -2.69 | 7.73 | 6.41 | -11.22 | -27.9 | 1.05 | -0.94 | -2.78 | 0 | 0 | -100.0 | 1.71 | -3.39 | -7.57 | 8.56 | 0.0 | 0.0 | 6.18 | 1.48 | 1.48 | 0.13 | -84.15 | -84.15 | 4.88 | 25.13 | 15.09 | 11.2 | 3.51 | 0.45 | -0.38 | -171.43 | -35.71 | 4.5 | 19.68 | 13.64 | 0.11 | -4.23 | -21.63 |
| 23Q1 (14) | 11.31 | 2.54 | -9.74 | 5.68 | 11.59 | 55.19 | 2.62 | 0 | 0 | 0 | 0 | 0 | 6.62 | -3.36 | -16.1 | 0.05 | 25.0 | -93.75 | 7.25 | 7.25 | -10.6 | 25.75 | 12.09 | 5.43 | 7.22 | -7.55 | -28.94 | 1.06 | 0.0 | -1.85 | 0 | -100.0 | -100.0 | 1.77 | -6.84 | -7.81 | 8.56 | 0.0 | 0.0 | 6.09 | 0.0 | 9.14 | 0.82 | 0.0 | 17.14 | 3.9 | -17.2 | -25.43 | 10.82 | -6.88 | -6.08 | -0.14 | -7.69 | 51.72 | 3.76 | -17.9 | -23.89 | 0.12 | -2.8 | -28.43 |
| 22Q4 (13) | 11.03 | 33.37 | -17.99 | 5.09 | 34.3 | -36.85 | 0 | 0 | 0 | 0 | 0 | 0 | 6.85 | -6.8 | -10.22 | 0.04 | -90.7 | -95.24 | 6.76 | -10.7 | -15.39 | 22.97 | -8.33 | -11.43 | 7.81 | -8.44 | -15.57 | 1.06 | -0.93 | -2.75 | 2.61 | 0.77 | 1.95 | 1.9 | 0.0 | -2.06 | 8.56 | 0.0 | 0.0 | 6.09 | 0.0 | 9.14 | 0.82 | 0.0 | 17.14 | 4.71 | 1.07 | -41.71 | 11.62 | 0.35 | -19.08 | -0.13 | -192.86 | 84.15 | 4.58 | -4.58 | -36.91 | 0.12 | -11.66 | -21.94 |
| 22Q3 (12) | 8.27 | 5.89 | -39.33 | 3.79 | -3.56 | -54.93 | 0 | 0 | 0 | 0 | 0 | 0 | 7.35 | 0.14 | -22.79 | 0.43 | 216.22 | -68.38 | 7.57 | 0.53 | -23.92 | 25.06 | 7.75 | -28.4 | 8.53 | -4.05 | 28.27 | 1.07 | -0.93 | -2.73 | 2.59 | 0.39 | 1.57 | 1.9 | 2.7 | -6.86 | 8.56 | 0.0 | 0.0 | 6.09 | 0.0 | 9.14 | 0.82 | 0.0 | 17.14 | 4.66 | 9.91 | -35.46 | 11.58 | 3.86 | -14.29 | 0.14 | 150.0 | 116.28 | 4.8 | 21.21 | -24.53 | 0.14 | -4.7 | -17.55 |
| 22Q2 (11) | 7.81 | -37.67 | -43.03 | 3.93 | 7.38 | -47.67 | 0 | 0 | 0 | 0 | 0 | 0 | 7.34 | -6.97 | -10.16 | -0.37 | -146.25 | -124.83 | 7.53 | -7.15 | -17.16 | 23.26 | -4.77 | -39.44 | 8.89 | -12.5 | 54.07 | 1.08 | 0.0 | -1.82 | 2.58 | 0.39 | -25.0 | 1.85 | -3.65 | -4.15 | 8.56 | 0.0 | 1.06 | 6.09 | 9.14 | 17.57 | 0.82 | 17.14 | 2.5 | 4.24 | -18.93 | -31.28 | 11.15 | -3.21 | -8.23 | -0.28 | 3.45 | 67.06 | 3.96 | -19.84 | -25.56 | 0.14 | -12.54 | -20.47 |
| 22Q1 (10) | 12.53 | -6.84 | -49.19 | 3.66 | -54.59 | 11.25 | 0 | 0 | 0 | 0 | 0 | 0 | 7.89 | 3.41 | 43.72 | 0.8 | -4.76 | -43.26 | 8.11 | 1.5 | 17.2 | 24.42 | -5.83 | -30.87 | 10.16 | 9.84 | 175.34 | 1.08 | -0.92 | -2.7 | 2.57 | 0.39 | -25.29 | 1.92 | -1.03 | 6300.0 | 8.56 | 0.0 | 1.06 | 5.58 | 0.0 | 7.72 | 0.7 | 0.0 | -12.5 | 5.23 | -35.27 | 11.99 | 11.52 | -19.78 | 8.17 | -0.29 | 64.63 | 59.15 | 4.94 | -31.96 | 24.75 | 0.16 | 6.01 | -14.6 |
| 21Q4 (9) | 13.45 | -1.32 | 7.0 | 8.06 | -4.16 | 145.73 | 0 | 0 | 0 | 0 | 0 | 0 | 7.63 | -19.85 | 45.33 | 0.84 | -38.24 | -34.88 | 7.99 | -19.7 | 42.93 | 25.93 | -25.9 | -17.98 | 9.25 | 39.1 | 225.7 | 1.09 | -0.91 | -2.68 | 2.56 | 0.39 | 0 | 1.94 | -4.9 | 6366.67 | 8.56 | 0.0 | 7.0 | 5.58 | 0.0 | 7.72 | 0.7 | 0.0 | -12.5 | 8.08 | 11.91 | 17.78 | 14.36 | 6.29 | 11.84 | -0.82 | 4.65 | -17.14 | 7.26 | 14.15 | 17.86 | 0.15 | -6.69 | 0 |
| 21Q3 (8) | 13.63 | -0.58 | 20.51 | 8.41 | 11.98 | 154.08 | 0 | 0 | 0 | 0 | 0 | 0 | 9.52 | 16.52 | 100.0 | 1.36 | -8.72 | 30.77 | 9.95 | 9.46 | 103.89 | 35.00 | -8.87 | 22.85 | 6.65 | 15.25 | 206.45 | 1.1 | 0.0 | -1.79 | 2.55 | -25.87 | 0 | 2.04 | 5.7 | 6700.0 | 8.56 | 1.06 | 7.0 | 5.58 | 7.72 | 7.72 | 0.7 | -12.5 | -12.5 | 7.22 | 17.02 | 29.16 | 13.51 | 11.19 | 16.67 | -0.86 | -1.18 | 0.0 | 6.36 | 19.55 | 34.46 | 0.17 | -8.07 | 0 |
| 21Q2 (7) | 13.71 | -44.4 | 32.72 | 7.51 | 128.27 | 147.04 | 0 | 0 | 0 | 0 | 0 | 0 | 8.17 | 48.82 | 99.76 | 1.49 | 5.67 | 56.84 | 9.09 | 31.36 | 100.66 | 38.40 | 8.72 | 0 | 5.77 | 56.37 | 128.97 | 1.1 | -0.9 | -2.65 | 3.44 | 0.0 | 0 | 1.93 | 6333.33 | 9550.0 | 8.47 | 0.0 | 5.88 | 5.18 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 6.17 | 32.12 | 35.31 | 12.15 | 14.08 | 15.28 | -0.85 | -19.72 | 15.84 | 5.32 | 34.34 | 49.86 | 0.18 | -6.09 | 0 |
| 21Q1 (6) | 24.66 | 96.18 | 116.7 | 3.29 | 0.3 | 338.67 | 0 | 0 | 0 | 0 | 0 | 0 | 5.49 | 4.57 | 53.35 | 1.41 | 9.3 | 93.15 | 6.92 | 23.79 | 48.5 | 35.32 | 11.72 | 0 | 3.69 | 29.93 | 59.74 | 1.11 | -0.89 | -1.77 | 3.44 | 0 | 0 | 0.03 | 0.0 | 50.0 | 8.47 | 5.88 | 5.88 | 5.18 | 0.0 | 7.47 | 0.8 | 0.0 | 60.0 | 4.67 | -31.92 | 9.37 | 10.65 | -17.06 | 11.05 | -0.71 | -1.43 | 18.39 | 3.96 | -35.71 | 16.47 | 0.19 | 0 | 0 |
| 20Q4 (5) | 12.57 | 11.14 | 25.95 | 3.28 | -0.91 | 337.33 | 0 | 0 | 0 | 0 | 0 | 0 | 5.25 | 10.29 | 11.7 | 1.29 | 24.04 | 15.18 | 5.59 | 14.55 | 6.68 | 31.62 | 10.99 | 0 | 2.84 | 30.88 | 29.09 | 1.12 | 0.0 | -1.75 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 8.0 | 0.0 | 0.0 | 5.18 | 0.0 | 7.47 | 0.8 | 0.0 | 60.0 | 6.86 | 22.72 | 1.78 | 12.84 | 10.88 | 6.47 | -0.7 | 18.6 | 12.5 | 6.16 | 30.23 | 3.7 | 0.00 | 0 | 0 |
| 20Q3 (4) | 11.31 | 9.49 | 0.0 | 3.31 | 8.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.76 | 16.38 | 0.0 | 1.04 | 9.47 | 0.0 | 4.88 | 7.73 | 0.0 | 28.49 | 0 | 0.0 | 2.17 | -13.89 | 0.0 | 1.12 | -0.88 | 0.0 | 0 | 0 | 0.0 | 0.03 | 50.0 | 0.0 | 8.0 | 0.0 | 0.0 | 5.18 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 5.59 | 22.59 | 0.0 | 11.58 | 9.87 | 0.0 | -0.86 | 14.85 | 0.0 | 4.73 | 33.24 | 0.0 | 0.00 | 0 | 0.0 |
