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) | 11.94 | 6.42 | 4.04 | -35.05 | 0 | 0 | 0 | 0 | 51.56 | -4.57 | 5.66 | -22.47 | 7.22 | -2.56 | 14.00 | 2.1 | 12.66 | -15.43 | 0 | 0 | 0 | 0 | 0.04 | -42.86 | 11.95 | 0.0 | 15.67 | 4.89 | 2.04 | -10.92 | 16.55 | -7.02 | 34.26 | -2.2 | -1.98 | 0 | 14.57 | -8.36 | 0.01 | 10.14 |
| 2022 (9) | 11.22 | -28.35 | 6.22 | 14.76 | 0.05 | 0.0 | 0 | 0 | 54.03 | 4.63 | 7.3 | 14.6 | 7.41 | -14.83 | 13.71 | -18.6 | 14.97 | 46.62 | 0 | 0 | 0 | 0 | 0.07 | -30.0 | 11.95 | 0.0 | 14.94 | 0.0 | 2.29 | 21.16 | 17.8 | 3.73 | 35.03 | 3.03 | -1.9 | 0 | 15.9 | 6.93 | 0.01 | -6.02 |
| 2021 (8) | 15.66 | 66.24 | 5.42 | -30.69 | 0.05 | -16.67 | 0 | 0 | 51.64 | 7.05 | 6.37 | -57.51 | 8.7 | 13.28 | 16.85 | 5.82 | 10.21 | 0.69 | 0 | 0 | 0.05 | -90.74 | 0.1 | -28.57 | 11.95 | 0.0 | 14.94 | 1.98 | 1.89 | 30.34 | 17.16 | -4.08 | 34.0 | 0.0 | -2.29 | 0 | 14.87 | -10.69 | 0.01 | -0.94 |
| 2020 (7) | 9.42 | 26.95 | 7.82 | 10.76 | 0.06 | -33.33 | 0 | 0 | 48.24 | -4.15 | 14.99 | 107.33 | 7.68 | 22.29 | 15.92 | 27.59 | 10.14 | 2.94 | 0 | 0 | 0.54 | 100.0 | 0.14 | 366.67 | 11.95 | 0.0 | 14.65 | 15.17 | 1.45 | 35.51 | 17.89 | 22.96 | 34.0 | 19.97 | -1.24 | 0 | 16.65 | 25.38 | 0.01 | -31.17 |
| 2019 (6) | 7.42 | 7.23 | 7.06 | -6.74 | 0.09 | -10.0 | 0 | 0 | 50.33 | -2.71 | 7.23 | -54.12 | 6.28 | -13.85 | 12.48 | -11.46 | 9.85 | -6.9 | 0.85 | 11.84 | 0.27 | 3.85 | 0.03 | 0.0 | 11.95 | 0.0 | 12.72 | 14.18 | 1.07 | 13.83 | 14.55 | -21.69 | 28.34 | -7.57 | -1.27 | 0 | 13.28 | -24.16 | 0.02 | -2.33 |
| 2018 (5) | 6.92 | -17.62 | 7.57 | 2.99 | 0.1 | -28.57 | 0 | 0 | 51.73 | 4.57 | 15.76 | 116.78 | 7.29 | 2.24 | 14.09 | -2.22 | 10.58 | 29.5 | 0.76 | -57.78 | 0.26 | -27.78 | 0.03 | 0.0 | 11.95 | 0.0 | 11.14 | 7.01 | 0.94 | 44.62 | 18.58 | 81.62 | 30.66 | 43.94 | -1.07 | 0 | 17.51 | 88.48 | 0.02 | -27.74 |
| 2017 (4) | 8.4 | 5.66 | 7.35 | 12.73 | 0.14 | -17.65 | 0 | 0 | 49.47 | 0.22 | 7.27 | -7.74 | 7.13 | 16.89 | 14.41 | 16.63 | 8.17 | 5.83 | 1.8 | 8.43 | 0.36 | -25.0 | 0.03 | 0.0 | 11.95 | 0.0 | 10.41 | 8.21 | 0.65 | 6400.0 | 10.23 | -10.03 | 21.3 | 1.38 | -0.94 | 0 | 9.29 | -13.34 | 0.03 | 3.87 |
| 2016 (3) | 7.95 | -26.8 | 6.52 | 9.21 | 0.17 | -5.56 | 0 | 0 | 49.36 | 0.98 | 7.88 | 11.77 | 6.1 | 7.58 | 12.36 | 6.54 | 7.72 | -7.43 | 1.66 | 62.75 | 0.48 | -29.41 | 0.03 | 0.0 | 11.95 | 0.0 | 9.62 | 7.85 | 0.01 | 0 | 11.37 | 9.75 | 21.01 | 8.97 | -0.65 | 0 | 10.72 | 3.57 | 0.03 | 0.89 |
| 2015 (2) | 10.86 | 0.84 | 5.97 | 4.19 | 0.18 | -53.85 | 0 | 0 | 48.88 | -0.2 | 7.05 | -7.24 | 5.67 | -9.42 | 11.60 | -9.24 | 8.34 | 17.8 | 1.02 | 18.6 | 0.68 | -23.6 | 0.03 | 0.0 | 11.95 | 0.0 | 8.92 | 9.31 | 0 | 0 | 10.36 | -6.5 | 19.28 | 0.21 | -0.01 | 0 | 10.35 | -7.26 | 0.03 | -2.02 |
| 2014 (1) | 10.77 | 26.41 | 5.73 | 3.24 | 0.39 | 85.71 | 0 | 0 | 48.98 | 7.15 | 7.6 | 2.56 | 6.26 | 15.93 | 12.78 | 8.19 | 7.08 | -1.39 | 0.86 | 19.44 | 0.89 | -33.58 | 0.03 | 0.0 | 11.95 | 0.0 | 8.16 | 9.97 | 0 | 0 | 11.08 | 12.03 | 19.24 | 9.07 | 0.08 | 700.0 | 11.16 | 12.73 | 0.03 | 0.48 |
| 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) | 7.85 | -28.31 | -9.67 | 3.95 | 1.28 | -14.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | 12.6 | 3.96 | 3.53 | 1.09 | 3.81 | -12.1 | 6.87 | 2.84 | 4.89 | 13.83 | 1.95 | 13.0 | 13.96 | 12.31 | -1.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -40.0 | 11.95 | 0.0 | 0.0 | 16.23 | 0.0 | 3.57 | 1.78 | -16.04 | -6.32 | 14.66 | -3.93 | -4.06 | 32.67 | -2.8 | -0.52 | -1.13 | 36.52 | 40.21 | 13.53 | 0.37 | 1.05 | 0.01 | 5.21 | 4.86 |
| 24Q2 (19) | 10.95 | 7.56 | 13.47 | 3.9 | -0.76 | -38.87 | 0 | 0 | -100.0 | 0 | 0 | 0 | 12.12 | 3.15 | -1.86 | 1.05 | -5.41 | -7.08 | 6.68 | -4.98 | -1.91 | 13.57 | -4.53 | 9.61 | 12.43 | -1.43 | -11.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 11.95 | 0.0 | 0.0 | 16.23 | 3.57 | 3.57 | 2.12 | 3.92 | 11.58 | 15.26 | 1.53 | -7.85 | 33.61 | 2.66 | -1.49 | -1.78 | 9.18 | 12.75 | 13.48 | 3.14 | -7.16 | 0.01 | 0.86 | 7.03 |
| 24Q1 (18) | 10.18 | -14.74 | 16.74 | 3.93 | -2.72 | -34.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 11.75 | -10.92 | -15.16 | 1.11 | -19.57 | -41.88 | 7.03 | -2.63 | -12.23 | 14.21 | 1.5 | -1.41 | 12.61 | -0.39 | -12.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -33.33 | 11.95 | 0.0 | 0.0 | 15.67 | 0.0 | 4.89 | 2.04 | 0.0 | -10.92 | 15.03 | -9.18 | -4.63 | 32.74 | -4.44 | -0.76 | -1.96 | 1.01 | -1.55 | 13.07 | -10.3 | -5.5 | 0.01 | 0.09 | 5.56 |
| 23Q4 (17) | 11.94 | 37.4 | 6.42 | 4.04 | -12.74 | -35.05 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 13.19 | 8.38 | -12.82 | 1.38 | 11.29 | -39.47 | 7.22 | 10.23 | -2.56 | 14.00 | 14.38 | 2.12 | 12.66 | -10.97 | -15.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | -42.86 | 11.95 | 0.0 | 0.0 | 15.67 | 0.0 | 4.89 | 2.04 | 7.37 | -10.92 | 16.55 | 8.31 | -7.02 | 34.26 | 4.32 | -2.2 | -1.98 | -4.76 | -4.21 | 14.57 | 8.81 | -8.36 | 0.01 | -1.27 | 10.14 |
| 23Q3 (16) | 8.69 | -9.95 | -38.89 | 4.63 | -27.43 | -26.74 | 0.01 | -66.67 | -80.0 | 0 | 0 | 0 | 12.17 | -1.46 | -11.04 | 1.24 | 9.73 | -39.22 | 6.55 | -3.82 | -20.02 | 12.24 | -1.1 | -20.29 | 14.22 | 0.78 | -5.7 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.05 | 0.0 | -37.5 | 11.95 | 0.0 | 0.0 | 15.67 | 0.0 | 4.89 | 1.9 | 0.0 | -17.03 | 15.28 | -7.73 | -1.1 | 32.84 | -3.75 | 0.49 | -1.89 | 7.35 | 15.25 | 13.39 | -7.78 | 1.29 | 0.01 | 7.39 | 2.08 |
| 23Q2 (15) | 9.65 | 10.67 | -35.02 | 6.38 | 7.05 | 34.88 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 12.35 | -10.83 | -4.26 | 1.13 | -40.84 | -30.25 | 6.81 | -14.98 | -9.08 | 12.38 | -14.13 | -13.49 | 14.11 | -2.08 | 7.46 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.05 | -16.67 | -44.44 | 11.95 | 0.0 | 0.0 | 15.67 | 4.89 | 4.89 | 1.9 | -17.03 | -17.03 | 16.56 | 5.08 | 1.72 | 34.12 | 3.43 | 1.82 | -2.04 | -5.7 | 11.3 | 14.52 | 4.99 | 3.86 | 0.01 | -0.52 | -3.38 |
| 23Q1 (14) | 8.72 | -22.28 | -42.33 | 5.96 | -4.18 | 16.41 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 13.85 | -8.46 | 12.33 | 1.91 | -16.23 | 40.44 | 8.01 | 8.1 | 12.5 | 14.42 | 5.14 | 4.58 | 14.41 | -3.74 | 26.51 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.06 | -14.29 | -33.33 | 11.95 | 0.0 | 0.0 | 14.94 | 0.0 | 0.0 | 2.29 | 0.0 | 21.16 | 15.76 | -11.46 | 4.72 | 32.99 | -5.82 | 3.45 | -1.93 | -1.58 | 3.98 | 13.83 | -13.02 | 6.06 | 0.01 | 4.42 | -7.12 |
| 22Q4 (13) | 11.22 | -21.1 | -28.35 | 6.22 | -1.58 | 14.76 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 15.13 | 10.6 | 5.0 | 2.28 | 11.76 | 18.75 | 7.41 | -9.52 | -14.83 | 13.71 | -10.73 | -18.63 | 14.97 | -0.73 | 46.62 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.07 | -12.5 | -30.0 | 11.95 | 0.0 | 0.0 | 14.94 | 0.0 | 0.0 | 2.29 | 0.0 | 21.16 | 17.8 | 15.21 | 3.73 | 35.03 | 7.19 | 3.03 | -1.9 | 14.8 | 17.03 | 15.9 | 20.27 | 6.93 | 0.01 | -8.5 | -6.02 |
| 22Q3 (12) | 14.22 | -4.24 | 62.14 | 6.32 | 33.62 | 24.17 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 13.68 | 6.05 | 7.72 | 2.04 | 25.93 | 41.67 | 8.19 | 9.35 | 12.19 | 15.36 | 7.34 | 7.1 | 15.08 | 14.85 | 42.8 | 0 | 0 | 0 | 0.01 | -50.0 | -97.3 | 0.08 | -11.11 | -27.27 | 11.95 | 0.0 | 0.0 | 14.94 | 0.0 | 0.0 | 2.29 | 0.0 | 21.16 | 15.45 | -5.1 | 1.05 | 32.68 | -2.48 | 1.74 | -2.23 | 3.04 | -1.83 | 13.22 | -5.44 | 0.92 | 0.01 | 1.65 | 3.83 |
| 22Q2 (11) | 14.85 | -1.79 | 60.89 | 4.73 | -7.62 | -7.44 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 12.9 | 4.62 | 5.65 | 1.62 | 19.12 | 23.66 | 7.49 | 5.2 | 2.46 | 14.31 | 3.81 | -1.34 | 13.13 | 15.28 | 31.7 | 0 | 0 | 0 | 0.02 | -50.0 | -94.87 | 0.09 | 0.0 | -25.0 | 11.95 | 0.0 | 0.0 | 14.94 | 0.0 | 1.98 | 2.29 | 21.16 | 57.93 | 16.28 | 8.17 | -6.06 | 33.51 | 5.08 | 0.24 | -2.3 | -14.43 | -21.69 | 13.98 | 7.21 | -9.46 | 0.01 | -4.38 | -5.32 |
| 22Q1 (10) | 15.12 | -3.45 | 64.71 | 5.12 | -5.54 | -13.37 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 12.33 | -14.43 | 0.16 | 1.36 | -29.17 | -20.0 | 7.12 | -18.16 | -3.39 | 13.79 | -18.19 | -8.31 | 11.39 | 11.56 | 11.67 | 0 | 0 | 0 | 0.04 | -20.0 | -90.24 | 0.09 | -10.0 | -30.77 | 11.95 | 0.0 | 0.0 | 14.94 | 0.0 | 1.98 | 1.89 | 0.0 | 30.34 | 15.05 | -12.3 | -6.0 | 31.89 | -6.21 | -0.72 | -2.01 | 12.23 | -23.31 | 13.04 | -12.31 | -9.32 | 0.01 | 5.67 | -1.72 |
| 21Q4 (9) | 15.66 | 78.56 | 66.24 | 5.42 | 6.48 | -30.69 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 14.41 | 13.46 | 5.34 | 1.92 | 33.33 | 57.38 | 8.7 | 19.18 | 13.28 | 16.85 | 17.49 | 5.84 | 10.21 | -3.31 | 0.69 | 0 | 0 | 0 | 0.05 | -86.49 | -90.74 | 0.1 | -9.09 | -28.57 | 11.95 | 0.0 | 0.0 | 14.94 | 0.0 | 1.98 | 1.89 | 0.0 | 30.34 | 17.16 | 12.23 | -4.08 | 34.0 | 5.85 | 0.0 | -2.29 | -4.57 | -84.68 | 14.87 | 13.51 | -10.69 | 0.01 | 1.1 | -0.94 |
| 21Q3 (8) | 8.77 | -4.98 | 3.3 | 5.09 | -0.39 | -28.11 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 12.7 | 4.01 | 4.1 | 1.44 | 9.92 | -12.2 | 7.3 | -0.14 | 5.64 | 14.34 | -1.12 | -0.54 | 10.56 | 5.92 | -5.12 | 0 | 0 | 0 | 0.37 | -5.13 | -32.73 | 0.11 | -8.33 | -26.67 | 11.95 | 0.0 | 0.0 | 14.94 | 1.98 | 1.98 | 1.89 | 30.34 | 30.34 | 15.29 | -11.77 | -8.17 | 32.12 | -3.92 | -1.92 | -2.19 | -15.87 | -47.97 | 13.1 | -15.16 | -13.65 | 0.01 | -7.32 | -0.4 |
| 21Q2 (7) | 9.23 | 0.54 | 15.09 | 5.11 | -13.54 | -32.41 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 12.21 | -0.81 | 12.74 | 1.31 | -22.94 | -85.6 | 7.31 | -0.81 | 26.69 | 14.50 | -3.53 | 0 | 9.97 | -2.25 | -6.65 | 0 | 0 | 0 | 0.39 | -4.88 | -31.58 | 0.12 | -7.69 | -20.0 | 11.95 | 0.0 | 0.0 | 14.65 | 0.0 | 9.0 | 1.45 | 0.0 | 14.17 | 17.33 | 8.24 | -10.62 | 33.43 | 4.08 | -1.96 | -1.89 | -15.95 | -30.34 | 15.44 | 7.37 | -13.94 | 0.01 | -0.74 | 3.88 |
| 21Q1 (6) | 9.18 | -2.55 | 23.22 | 5.91 | -24.42 | -27.93 | 0.05 | -16.67 | -37.5 | 0 | 0 | 0 | 12.31 | -10.01 | 6.76 | 1.7 | 39.34 | -43.71 | 7.37 | -4.04 | 13.21 | 15.03 | -5.56 | 0 | 10.2 | 0.59 | 3.87 | 0 | 0 | -100.0 | 0.41 | -24.07 | 64.0 | 0.13 | -7.14 | 333.33 | 11.95 | 0.0 | 0.0 | 14.65 | 0.0 | 15.17 | 1.45 | 0.0 | 35.51 | 16.01 | -10.51 | 42.56 | 32.12 | -5.53 | 28.38 | -1.63 | -31.45 | -13.99 | 14.38 | -13.63 | 46.73 | 0.01 | 6.5 | -10.32 |
| 20Q4 (5) | 9.42 | 10.95 | 26.95 | 7.82 | 10.45 | 10.76 | 0.06 | 20.0 | -33.33 | 0 | 0 | 0 | 13.68 | 12.13 | 2.4 | 1.22 | -25.61 | -55.64 | 7.68 | 11.14 | 22.29 | 15.92 | 10.41 | 0 | 10.14 | -8.89 | 2.94 | 0 | 0 | -100.0 | 0.54 | -1.82 | 100.0 | 0.14 | -6.67 | 366.67 | 11.95 | 0.0 | 0.0 | 14.65 | 0.0 | 15.17 | 1.45 | 0.0 | 35.51 | 17.89 | 7.45 | 22.96 | 34.0 | 3.82 | 19.97 | -1.24 | 16.22 | 2.36 | 16.65 | 9.76 | 25.38 | 0.01 | 1.65 | -31.17 |
| 20Q3 (4) | 8.49 | 5.86 | 0.0 | 7.08 | -6.35 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 12.2 | 12.65 | 0.0 | 1.64 | -81.98 | 0.0 | 6.91 | 19.76 | 0.0 | 14.42 | 0 | 0.0 | 11.13 | 4.21 | 0.0 | 0 | 0 | 0.0 | 0.55 | -3.51 | 0.0 | 0.15 | 0.0 | 0.0 | 11.95 | 0.0 | 0.0 | 14.65 | 9.0 | 0.0 | 1.45 | 14.17 | 0.0 | 16.65 | -14.13 | 0.0 | 32.75 | -3.96 | 0.0 | -1.48 | -2.07 | 0.0 | 15.17 | -15.44 | 0.0 | 0.01 | -3.34 | 0.0 |
