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) | 17.69 | -0.11 | 0 | 0 | 1.94 | 61.67 | 0.47 | -2.08 | 73.6 | -5.5 | 6.37 | -21.65 | 19.44 | 1.41 | 26.41 | 7.31 | 15.13 | -27.01 | 10.55 | -2.59 | 4.02 | -57.37 | 0 | 0 | 15.46 | 4.6 | 7.52 | 12.07 | 2.14 | -37.61 | 18.32 | 24.37 | 27.99 | 12.55 | -2.52 | 0 | 15.8 | 25.5 | 0.03 | -4.4 |
| 2022 (9) | 17.71 | 38.04 | 8.4 | -35.48 | 1.2 | 328.57 | 0.48 | 0.0 | 77.88 | -3.11 | 8.13 | 80.27 | 19.17 | -20.46 | 24.61 | -17.9 | 20.73 | -3.22 | 10.83 | -2.78 | 9.43 | 2.28 | 0 | 0 | 14.78 | 0.0 | 6.71 | 7.36 | 3.43 | 28.95 | 14.73 | 36.9 | 24.87 | 26.37 | -2.14 | 0 | 12.59 | 71.76 | 0.03 | -2.53 |
| 2021 (8) | 12.83 | 73.61 | 13.02 | 152.82 | 0.28 | 0 | 0.48 | 0 | 80.38 | 21.71 | 4.51 | -34.26 | 24.1 | 24.23 | 29.98 | 2.06 | 21.42 | 54.43 | 11.14 | -7.93 | 9.22 | 0 | 0.11 | 0 | 14.78 | 0.0 | 6.25 | 12.21 | 2.66 | 26.67 | 10.76 | -15.07 | 19.68 | -3.2 | -3.43 | 0 | 7.33 | -26.77 | 0.04 | 1.32 |
| 2020 (7) | 7.39 | -36.57 | 5.15 | -38.69 | 0 | 0 | 0 | 0 | 66.04 | -5.94 | 6.86 | -24.2 | 19.4 | -6.1 | 29.38 | -0.17 | 13.87 | 21.14 | 12.1 | 2.37 | 0 | 0 | 0 | 0 | 14.78 | 2.85 | 5.57 | 19.53 | 2.1 | 96.26 | 12.67 | -1.86 | 20.33 | 9.07 | -2.66 | 0 | 10.01 | -7.4 | 0.03 | 4.73 |
| 2019 (6) | 11.65 | 105.47 | 8.4 | -14.29 | 1.01 | -42.94 | 0 | 0 | 70.21 | -3.28 | 9.05 | 465.62 | 20.66 | -6.98 | 29.43 | -3.83 | 11.45 | 0.17 | 11.82 | 20.86 | 0 | 0 | 0 | 0 | 14.37 | 2.13 | 4.66 | 3.56 | 1.07 | -1.83 | 12.91 | 110.26 | 18.64 | 58.91 | -2.1 | 0 | 10.81 | 113.21 | 0.03 | -19.44 |
| 2018 (5) | 5.67 | 114.77 | 9.8 | 78.18 | 1.77 | 0 | 0 | 0 | 72.59 | 15.08 | 1.6 | -29.52 | 22.21 | 4.13 | 30.60 | -9.52 | 11.43 | -28.34 | 9.78 | 10.63 | 0 | 0 | 0 | 0 | 14.07 | 3.0 | 4.5 | 5.14 | 1.09 | 0 | 6.14 | -25.67 | 11.73 | -6.46 | -1.07 | 0 | 5.07 | -29.29 | 0.04 | -2.39 |
| 2017 (4) | 2.64 | -35.45 | 5.5 | 0 | 0 | 0 | 0 | 0 | 63.08 | -6.62 | 2.27 | -43.95 | 21.33 | -3.22 | 33.81 | 3.64 | 15.95 | 56.83 | 8.84 | 21.93 | 3.24 | -30.17 | 0 | 0 | 13.66 | 4.2 | 4.28 | 10.59 | 0 | 0 | 8.26 | -16.73 | 12.54 | -9.06 | -1.09 | 0 | 7.17 | -30.05 | 0.04 | 1.34 |
| 2016 (3) | 4.09 | -5.76 | 0 | 0 | 0 | 0 | 0 | 0 | 67.55 | -8.34 | 4.05 | 36.82 | 22.04 | -12.3 | 32.63 | -4.31 | 10.17 | -29.28 | 7.25 | 590.48 | 4.64 | 0 | 0 | 0 | 13.11 | 0.69 | 3.87 | 8.1 | 0 | 0 | 9.92 | 12.86 | 13.79 | 11.48 | 0.33 | -79.5 | 10.25 | -1.44 | 0.04 | -8.14 |
| 2015 (2) | 4.34 | -48.94 | 4.49 | 89.45 | 0.21 | -12.5 | 0 | 0 | 73.7 | 0.48 | 2.96 | -19.78 | 25.13 | 22.65 | 34.10 | 22.06 | 14.38 | 17.48 | 1.05 | -0.94 | 0 | 0 | 0 | 0 | 13.02 | -3.41 | 3.58 | 11.53 | 0 | 0 | 8.79 | -0.68 | 12.37 | 2.66 | 1.61 | 40.0 | 10.4 | 4.0 | 0.05 | -0.61 |
| 2014 (1) | 8.5 | 53.99 | 2.37 | 97.5 | 0.24 | -93.08 | 0 | 0 | 73.35 | 8.83 | 3.69 | 34.18 | 20.49 | -1.44 | 27.93 | -9.44 | 12.24 | 3.29 | 1.06 | -3.64 | 0 | 0 | 0 | 0 | 13.48 | 10.04 | 3.21 | 9.56 | 0 | 0 | 8.85 | 29.77 | 12.05 | 17.45 | 1.15 | 283.33 | 10.0 | 40.45 | 0.05 | -17.12 |
| 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) | 7.72 | -53.3 | -42.52 | 0 | 0 | 0 | 1.77 | -14.49 | -1.67 | 0.49 | 0.0 | 4.26 | 21.51 | 12.09 | 7.23 | 1.19 | -59.66 | -70.69 | 22.63 | 8.54 | 7.56 | 29.06 | 6.52 | -0.03 | 20.3 | 26.32 | 33.38 | 10.55 | -4.18 | 0.09 | 0.43 | -70.75 | -90.61 | 0 | 0 | 0 | 15.86 | 0.19 | 3.12 | 8.16 | 0.0 | 8.51 | 2.52 | 0.0 | 17.76 | 19.38 | 6.54 | 8.21 | 30.06 | 4.12 | 8.99 | -0.81 | 48.41 | 57.59 | 18.57 | 11.73 | 16.06 | 0.03 | -3.71 | -3.19 |
| 24Q2 (19) | 16.53 | -18.57 | 13.37 | 0 | 0 | 0 | 2.07 | 0.0 | 72.5 | 0.49 | 4.26 | 4.26 | 19.19 | 10.22 | 7.39 | 2.95 | 11.74 | 152.14 | 20.85 | 12.95 | 12.89 | 27.28 | 11.0 | 7.6 | 16.07 | 9.47 | 5.45 | 11.01 | 1.38 | 5.66 | 1.47 | -9.26 | -74.52 | 0 | 0 | 0 | 15.83 | 0.19 | 2.93 | 8.16 | 8.51 | 8.51 | 2.52 | 17.76 | 17.76 | 18.19 | -13.22 | 31.34 | 28.87 | -5.75 | 22.75 | -1.57 | 13.26 | 42.7 | 16.62 | -13.21 | 49.59 | 0.03 | 4.7 | -4.65 |
| 24Q1 (18) | 20.3 | 14.75 | 34.7 | 0 | 0 | -100.0 | 2.07 | 6.7 | 72.5 | 0.47 | 0.0 | -2.08 | 17.41 | -11.89 | 9.36 | 2.64 | 543.9 | 261.64 | 18.46 | -5.04 | 11.34 | 24.58 | -6.93 | 11.8 | 14.68 | -2.97 | -20.0 | 10.86 | 2.94 | 1.78 | 1.62 | -59.7 | -72.54 | 0 | 0 | 0 | 15.8 | 2.2 | 2.93 | 7.52 | 0.0 | 12.07 | 2.14 | 0.0 | -37.61 | 20.96 | 14.41 | 35.58 | 30.63 | 9.43 | 19.7 | -1.81 | 28.17 | 11.27 | 19.15 | 21.2 | 42.7 | 0.03 | -4.23 | -4.37 |
| 23Q4 (17) | 17.69 | 31.72 | -0.11 | 0 | 0 | -100.0 | 1.94 | 7.78 | 61.67 | 0.47 | 0.0 | -2.08 | 19.76 | -1.5 | 6.64 | 0.41 | -89.9 | -80.19 | 19.44 | -7.6 | 1.41 | 26.41 | -9.15 | 7.29 | 15.13 | -0.59 | -27.01 | 10.55 | 0.09 | -2.59 | 4.02 | -12.23 | -57.37 | 0 | 0 | 0 | 15.46 | 0.52 | 4.6 | 7.52 | 0.0 | 12.07 | 2.14 | 0.0 | -37.61 | 18.32 | 2.29 | 24.37 | 27.99 | 1.49 | 12.55 | -2.52 | -31.94 | -17.76 | 15.8 | -1.25 | 25.5 | 0.03 | 0.27 | -4.4 |
| 23Q3 (16) | 13.43 | -7.89 | 8.48 | 0 | 0 | -100.0 | 1.8 | 50.0 | 50.0 | 0.47 | 0.0 | -2.08 | 20.06 | 12.26 | -2.24 | 4.06 | 247.01 | 43.46 | 21.04 | 13.91 | -12.48 | 29.07 | 14.64 | -1.92 | 15.22 | -0.13 | -37.03 | 10.54 | 1.15 | -1.03 | 4.58 | -20.62 | -51.33 | 0 | 0 | -100.0 | 15.38 | 0.0 | 4.06 | 7.52 | 0.0 | 12.07 | 2.14 | 0.0 | -37.61 | 17.91 | 29.31 | 41.58 | 27.58 | 17.26 | 21.07 | -1.91 | 30.29 | 0.52 | 16.0 | 44.01 | 49.11 | 0.03 | -5.16 | -5.53 |
| 23Q2 (15) | 14.58 | -3.25 | 14.44 | 0 | -100.0 | -100.0 | 1.2 | 0.0 | 100.0 | 0.47 | -2.08 | -2.08 | 17.87 | 12.25 | -12.57 | 1.17 | 60.27 | -33.14 | 18.47 | 11.4 | -16.54 | 25.36 | 15.33 | -6.9 | 15.24 | -16.95 | -35.64 | 10.42 | -2.34 | -1.98 | 5.77 | -2.2 | -36.52 | 0 | 0 | -100.0 | 15.38 | 0.2 | 4.06 | 7.52 | 12.07 | 12.07 | 2.14 | -37.61 | -37.61 | 13.85 | -10.41 | 41.04 | 23.52 | -8.09 | 17.84 | -2.74 | -34.31 | -9.6 | 11.11 | -17.21 | 51.78 | 0.03 | 4.99 | -4.55 |
| 23Q1 (14) | 15.07 | -14.91 | -2.33 | 1.5 | -82.14 | -83.28 | 1.2 | 0.0 | 2.56 | 0.48 | 0.0 | 0.0 | 15.92 | -14.09 | -13.43 | 0.73 | -64.73 | -50.68 | 16.58 | -13.51 | -23.03 | 21.99 | -10.68 | -17.47 | 18.35 | -11.48 | -13.07 | 10.67 | -1.48 | -1.57 | 5.9 | -37.43 | -41.06 | 0 | 0 | -100.0 | 15.35 | 3.86 | 3.86 | 6.71 | 0.0 | 7.36 | 3.43 | 0.0 | 28.95 | 15.46 | 4.96 | 26.31 | 25.59 | 2.9 | 20.94 | -2.04 | 4.67 | 16.05 | 13.42 | 6.59 | 36.8 | 0.03 | -4.25 | -3.81 |
| 22Q4 (13) | 17.71 | 43.05 | 38.04 | 8.4 | -19.23 | -35.48 | 1.2 | 0.0 | 328.57 | 0.48 | 0.0 | 0.0 | 18.53 | -9.7 | -14.84 | 2.07 | -26.86 | 233.87 | 19.17 | -20.26 | -20.46 | 24.61 | -16.95 | -17.9 | 20.73 | -14.23 | -3.22 | 10.83 | 1.69 | -2.78 | 9.43 | 0.21 | 2.28 | 0 | -100.0 | -100.0 | 14.78 | 0.0 | 0.0 | 6.71 | 0.0 | 7.36 | 3.43 | 0.0 | 28.95 | 14.73 | 16.44 | 36.9 | 24.87 | 9.17 | 26.37 | -2.14 | -11.46 | 37.61 | 12.59 | 17.33 | 71.76 | 0.03 | -0.91 | -2.53 |
| 22Q3 (12) | 12.38 | -2.83 | -7.4 | 10.4 | 42.66 | -24.2 | 1.2 | 100.0 | 0 | 0.48 | 0.0 | -38.46 | 20.52 | 0.39 | -0.68 | 2.83 | 61.71 | 558.14 | 24.04 | 8.63 | 2.39 | 29.64 | 8.82 | -3.32 | 24.17 | 2.07 | 18.54 | 10.65 | 0.19 | -8.74 | 9.41 | 3.52 | -0.95 | 0.12 | 9.09 | 0 | 14.78 | 0.0 | 0.0 | 6.71 | 0.0 | 7.36 | 3.43 | 0.0 | 28.95 | 12.65 | 28.82 | 24.75 | 22.78 | 14.13 | 19.58 | -1.92 | 23.2 | 44.35 | 10.73 | 46.58 | 60.39 | 0.03 | -4.18 | -9.13 |
| 22Q2 (11) | 12.74 | -17.43 | 110.93 | 7.29 | -18.73 | 13.2 | 0.6 | -48.72 | 0 | 0.48 | 0.0 | 0.0 | 20.44 | 11.15 | 2.0 | 1.75 | 18.24 | 14.38 | 22.13 | 2.74 | 7.69 | 27.24 | 2.23 | -1.43 | 23.68 | 12.17 | 30.76 | 10.63 | -1.94 | -12.73 | 9.09 | -9.19 | 0 | 0.11 | 0.0 | 0 | 14.78 | 0.0 | 0.0 | 6.71 | 7.36 | 20.47 | 3.43 | 28.95 | 63.33 | 9.82 | -19.77 | -39.12 | 19.96 | -5.67 | -16.13 | -2.5 | -2.88 | 23.78 | 7.32 | -25.38 | -43.04 | 0.04 | 5.8 | 7.86 |
| 22Q1 (10) | 15.43 | 20.27 | 208.6 | 8.97 | -31.11 | 102.48 | 1.17 | 317.86 | 0 | 0.48 | 0.0 | 0 | 18.39 | -15.49 | 2.62 | 1.48 | 138.71 | -23.32 | 21.54 | -10.62 | 3.51 | 26.64 | -11.14 | -8.41 | 21.11 | -1.45 | 36.81 | 10.84 | -2.69 | -8.83 | 10.01 | 8.57 | 0 | 0.11 | 0.0 | 0 | 14.78 | 0.0 | 0.0 | 6.25 | 0.0 | 12.21 | 2.66 | 0.0 | 26.67 | 12.24 | 13.75 | -16.16 | 21.16 | 7.52 | -4.98 | -2.43 | 29.15 | 12.59 | 9.81 | 33.83 | -17.01 | 0.03 | -2.98 | 0.95 |
| 21Q4 (9) | 12.83 | -4.04 | 73.61 | 13.02 | -5.1 | 152.82 | 0.28 | 0 | 0 | 0.48 | -38.46 | 0 | 21.76 | 5.32 | 21.09 | 0.62 | 44.19 | -69.61 | 24.1 | 2.64 | 24.23 | 29.98 | -2.2 | 2.08 | 21.42 | 5.05 | 54.43 | 11.14 | -4.54 | -7.93 | 9.22 | -2.95 | 0 | 0.11 | 0 | 0 | 14.78 | 0.0 | 0.0 | 6.25 | 0.0 | 12.21 | 2.66 | 0.0 | 26.67 | 10.76 | 6.11 | -15.07 | 19.68 | 3.31 | -3.2 | -3.43 | 0.58 | -28.95 | 7.33 | 9.57 | -26.77 | 0.04 | -7.62 | 1.32 |
| 21Q3 (8) | 13.37 | 121.36 | 84.67 | 13.72 | 113.04 | 162.84 | 0 | 0 | 0 | 0.78 | 62.5 | 0 | 20.66 | 3.09 | 12.04 | 0.43 | -71.9 | -80.18 | 23.48 | 14.26 | 15.38 | 30.66 | 10.95 | -1.21 | 20.39 | 12.59 | 65.91 | 11.67 | -4.19 | -3.15 | 9.5 | 0 | 0 | 0 | 0 | 0 | 14.78 | 0.0 | 0.0 | 6.25 | 12.21 | 12.21 | 2.66 | 26.67 | 26.67 | 10.14 | -37.14 | -4.52 | 19.05 | -19.96 | 4.21 | -3.45 | -5.18 | -25.45 | 6.69 | -47.94 | -14.99 | 0.04 | 13.74 | 9.14 |
| 21Q2 (7) | 6.04 | 20.8 | -36.69 | 6.44 | 45.37 | 116.84 | 0 | 0 | 0 | 0.48 | 0 | 0 | 20.04 | 11.83 | 16.44 | 1.53 | -20.73 | -29.17 | 20.55 | -1.25 | 6.53 | 27.63 | -5.01 | 0 | 18.11 | 17.37 | 49.79 | 12.18 | 2.44 | 0.58 | 0 | 0 | 0 | 0 | 0 | 0 | 14.78 | 0.0 | 1.37 | 5.57 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 16.13 | 10.48 | 91.11 | 23.8 | 6.87 | 47.73 | -3.28 | -17.99 | -21.93 | 12.85 | 8.71 | 123.48 | 0.03 | -0.98 | -5.6 |
| 21Q1 (6) | 5.0 | -32.34 | -58.61 | 4.43 | -13.98 | 46.2 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.92 | -0.28 | 44.17 | 1.93 | -5.39 | 302.08 | 20.81 | 7.27 | 33.23 | 29.09 | -0.96 | 0 | 15.43 | 11.25 | 63.63 | 11.89 | -1.74 | 0.51 | 0 | 0 | 0 | 0 | 0 | 0 | 14.78 | 0.0 | 2.78 | 5.57 | 0.0 | 19.53 | 2.1 | 0.0 | 96.26 | 14.6 | 15.23 | 9.04 | 22.27 | 9.54 | 16.41 | -2.78 | -4.51 | -26.36 | 11.82 | 18.08 | 5.63 | 0.03 | -2.62 | 3.61 |
| 20Q4 (5) | 7.39 | 2.07 | -36.57 | 5.15 | -1.34 | -38.69 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.97 | -2.55 | 2.69 | 2.04 | -5.99 | -10.53 | 19.4 | -4.67 | -6.1 | 29.37 | -5.35 | 0 | 13.87 | 12.86 | 21.14 | 12.1 | 0.41 | 2.37 | 0 | 0 | 0 | 0 | 0 | 0 | 14.78 | 0.0 | 2.85 | 5.57 | 0.0 | 19.53 | 2.1 | 0.0 | 96.26 | 12.67 | 19.3 | -1.86 | 20.33 | 11.21 | 9.07 | -2.66 | 3.27 | -26.67 | 10.01 | 27.19 | -7.4 | 0.03 | -0.48 | 4.73 |
| 20Q3 (4) | 7.24 | -24.11 | 0.0 | 5.22 | 75.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 18.44 | 7.15 | 0.0 | 2.17 | 0.46 | 0.0 | 20.35 | 5.5 | 0.0 | 31.03 | 0 | 0.0 | 12.29 | 1.65 | 0.0 | 12.05 | -0.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.78 | 1.37 | 0.0 | 5.57 | 0.0 | 0.0 | 2.1 | 0.0 | 0.0 | 10.62 | 25.83 | 0.0 | 18.28 | 13.47 | 0.0 | -2.75 | -2.23 | 0.0 | 7.87 | 36.87 | 0.0 | 0.04 | -1.63 | 0.0 |
