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) | 6.79 | 0.15 | 0.31 | -22.5 | 0.01 | -99.41 | 0 | 0 | 40.82 | -18.08 | 3.23 | -24.53 | 7.71 | -10.35 | 18.89 | 9.44 | 17.88 | -35.31 | 0 | 0 | 3.21 | 1359.09 | 3.47 | -0.86 | 7.33 | 0.14 | 3.52 | 13.55 | 0.4 | -21.57 | 8.83 | 3.03 | 12.76 | 4.85 | -0.53 | 0 | 8.3 | 1.59 | 0.05 | -10.81 |
| 2022 (9) | 6.78 | 5.44 | 0.4 | 90.48 | 1.69 | 16800.0 | 0 | 0 | 49.83 | 6.61 | 4.28 | 94.55 | 8.6 | 3.61 | 17.26 | -2.81 | 27.64 | 11.36 | 0 | 0 | 0.22 | -88.36 | 3.5 | -0.57 | 7.32 | 0.0 | 3.1 | 7.64 | 0.51 | 70.0 | 8.57 | 38.9 | 12.17 | 30.16 | -0.4 | 0 | 8.17 | 44.35 | 0.06 | 4.22 |
| 2021 (8) | 6.43 | -14.27 | 0.21 | 40.0 | 0.01 | 0.0 | 0 | 0 | 46.74 | -14.49 | 2.2 | -40.86 | 8.3 | -21.48 | 17.76 | -8.17 | 24.82 | 6.16 | 0 | 0 | 1.89 | -5.5 | 3.52 | -1.4 | 7.32 | 0.14 | 2.88 | 8.68 | 0.3 | -9.09 | 6.17 | -9.8 | 9.35 | -4.79 | -0.51 | 0 | 5.66 | -13.46 | 0.06 | 6.61 |
| 2020 (7) | 7.5 | 8.07 | 0.15 | -90.2 | 0.01 | 0.0 | 0 | 0 | 54.66 | 23.33 | 3.72 | 28.72 | 10.57 | -1.12 | 19.34 | -19.83 | 23.38 | 35.07 | 0 | 0 | 2.0 | 669.23 | 3.57 | -1.92 | 7.31 | 7.5 | 2.65 | 12.29 | 0.33 | 153.85 | 6.84 | -3.93 | 9.82 | 2.19 | -0.3 | 0 | 6.54 | -3.68 | 0.05 | -36.12 |
| 2019 (6) | 6.94 | -31.22 | 1.53 | 0 | 0.01 | 0 | 0 | 0 | 44.32 | 4.33 | 2.89 | -18.82 | 10.69 | -4.04 | 24.12 | -8.02 | 17.31 | 13.88 | 0 | 0 | 0.26 | 0 | 3.64 | 9000.0 | 6.8 | 0.0 | 2.36 | 17.41 | 0.13 | 8.33 | 7.12 | 2.3 | 9.61 | 5.84 | -0.33 | 0 | 6.79 | -0.59 | 0.08 | 553.45 |
| 2018 (5) | 10.09 | 99.41 | 0 | 0 | 0 | 0 | 0 | 0 | 42.48 | 5.25 | 3.56 | 5.64 | 11.14 | 27.61 | 26.22 | 21.24 | 15.2 | 39.32 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 6.8 | 13.33 | 2.01 | 20.36 | 0.12 | 33.33 | 6.96 | 12.99 | 9.08 | 14.65 | -0.13 | 0 | 6.83 | 13.08 | 0.01 | -28.62 |
| 2017 (4) | 5.06 | 0.0 | 1.57 | 0 | 0 | 0 | 0 | 0 | 40.36 | 10.12 | 3.37 | -15.96 | 8.73 | 28.01 | 21.63 | 16.24 | 10.91 | 6.54 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 6.0 | 0.0 | 1.67 | 31.5 | 0.09 | 0 | 6.16 | -2.07 | 7.92 | 4.76 | -0.12 | 0 | 6.04 | -2.58 | 0.02 | 5.96 |
| 2016 (3) | 5.06 | -11.23 | 0 | 0 | 0 | 0 | 0 | 0 | 36.65 | 3.41 | 4.01 | 9.86 | 6.82 | -0.58 | 18.61 | -3.87 | 10.24 | 15.06 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | 6.0 | 0.0 | 1.27 | 41.11 | 0 | 0 | 6.29 | 16.27 | 7.56 | 19.81 | -0.09 | 0 | 6.2 | 12.73 | 0.02 | 24.33 |
| 2015 (2) | 5.7 | 135.54 | 0 | 0 | 0 | 0 | 0 | 0 | 35.44 | 31.7 | 3.65 | 60.09 | 6.86 | 28.22 | 19.36 | -2.64 | 8.9 | 49.58 | 0 | 0 | 0 | 0 | 0.06 | 200.0 | 6.0 | 0.0 | 0.9 | 32.35 | 0 | 0 | 5.41 | 45.82 | 6.31 | 41.48 | 0.09 | -82.0 | 5.5 | 30.64 | 0.01 | 0 |
| 2014 (1) | 2.42 | -21.94 | 0 | 0 | 0 | 0 | 0 | 0 | 26.91 | 23.1 | 2.28 | 23.24 | 5.35 | 27.99 | 19.88 | 3.97 | 5.95 | 44.07 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 6.0 | 0.0 | 0.68 | 38.78 | 0.08 | -11.11 | 3.71 | 32.5 | 4.46 | 31.95 | 0.5 | 0 | 4.21 | 54.78 | 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) | 5.12 | -36.79 | -4.12 | 1.76 | 433.33 | 633.33 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 11.2 | -0.44 | 21.87 | 0.88 | -7.37 | 20.55 | 6.72 | -8.94 | 7.01 | 16.16 | -13.34 | 9.79 | 21.94 | 3.49 | 7.44 | 0 | 0 | 0 | 2.7 | -0.37 | -35.87 | 3.42 | -0.58 | -2.29 | 7.33 | 0.0 | 0.0 | 3.85 | 0.0 | 9.38 | 0.53 | 0.0 | 32.5 | 8.82 | 11.08 | 6.01 | 13.2 | 7.14 | 7.84 | -0.36 | 28.0 | 14.29 | 8.46 | 13.71 | 7.09 | 0.05 | -11.32 | -13.5 |
| 24Q2 (19) | 8.1 | -12.81 | 18.08 | 0.33 | 10.0 | 17.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 11.25 | 34.09 | 11.06 | 0.95 | 43.94 | -7.77 | 7.38 | 31.55 | 10.98 | 18.65 | 27.83 | 31.54 | 21.2 | 7.02 | -4.8 | 0 | 0 | 0 | 2.71 | 0.0 | -35.78 | 3.44 | -0.58 | -1.99 | 7.33 | 0.0 | 0.0 | 3.85 | 9.38 | 9.38 | 0.53 | 32.5 | 32.5 | 7.94 | 6.72 | 4.61 | 12.32 | 8.36 | 7.04 | -0.5 | -4.17 | 3.85 | 7.44 | 6.9 | 5.23 | 0.05 | -2.09 | -12.12 |
| 24Q1 (18) | 9.29 | 36.82 | 49.6 | 0.3 | -3.23 | -3.23 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 8.39 | -21.88 | -22.1 | 0.66 | 26.92 | -30.53 | 5.61 | -27.24 | -11.23 | 14.59 | -22.73 | 13.86 | 19.81 | 10.79 | -21.79 | 0 | 0 | 0 | 2.71 | -15.58 | -43.66 | 3.46 | -0.29 | -0.86 | 7.33 | 0.0 | 0.0 | 3.52 | 0.0 | 13.55 | 0.4 | 0.0 | -21.57 | 7.44 | -15.74 | 8.14 | 11.37 | -10.89 | 8.49 | -0.48 | 9.43 | -17.07 | 6.96 | -16.14 | 7.57 | 0.05 | 3.35 | -14.16 |
| 23Q4 (17) | 6.79 | 27.15 | 0.15 | 0.31 | 29.17 | -22.5 | 0.01 | 0.0 | -99.41 | 0 | 0 | 0 | 10.74 | 16.87 | -14.56 | 0.52 | -28.77 | -42.86 | 7.71 | 22.77 | -10.35 | 18.88 | 28.27 | 9.39 | 17.88 | -12.44 | -35.31 | 0 | 0 | 0 | 3.21 | -23.75 | 1359.09 | 3.47 | -0.86 | -0.86 | 7.33 | 0.0 | 0.14 | 3.52 | 0.0 | 13.55 | 0.4 | 0.0 | -21.57 | 8.83 | 6.13 | 3.03 | 12.76 | 4.25 | 4.85 | -0.53 | -26.19 | -32.5 | 8.3 | 5.06 | 1.59 | 0.05 | -3.61 | -10.81 |
| 23Q3 (16) | 5.34 | -22.16 | -7.45 | 0.24 | -14.29 | -73.03 | 0.01 | 0.0 | -99.4 | 0 | 0 | 0 | 9.19 | -9.28 | -31.57 | 0.73 | -29.13 | -47.48 | 6.28 | -5.56 | -38.25 | 14.72 | 3.82 | -27.89 | 20.42 | -8.31 | -29.24 | 0 | 0 | 0 | 4.21 | -0.24 | 1730.43 | 3.5 | -0.28 | -0.28 | 7.33 | 0.0 | 0.14 | 3.52 | 0.0 | 13.55 | 0.4 | 0.0 | -21.57 | 8.32 | 9.62 | 8.76 | 12.24 | 6.34 | 8.7 | -0.42 | 19.23 | 4.55 | 7.9 | 11.74 | 9.57 | 0.05 | -9.89 | -6.51 |
| 23Q2 (15) | 6.86 | 10.47 | 63.33 | 0.28 | -9.68 | 27.27 | 0.01 | 0.0 | -99.4 | 0 | 0 | 0 | 10.13 | -5.94 | -19.28 | 1.03 | 8.42 | -21.97 | 6.65 | 5.22 | -18.9 | 14.18 | 10.65 | -18.8 | 22.27 | -12.08 | -16.62 | 0 | 0 | 0 | 4.22 | -12.27 | 1734.78 | 3.51 | 0.57 | 0.0 | 7.33 | 0.0 | 0.14 | 3.52 | 13.55 | 13.55 | 0.4 | -21.57 | -21.57 | 7.59 | 10.32 | 21.25 | 11.51 | 9.83 | 16.73 | -0.52 | -26.83 | -1.96 | 7.07 | 9.27 | 22.96 | 0.06 | -4.37 | 3.82 |
| 23Q1 (14) | 6.21 | -8.41 | -5.62 | 0.31 | -22.5 | 14.81 | 0.01 | -99.41 | -99.4 | 0 | 0 | 0 | 10.77 | -14.32 | -4.44 | 0.95 | 4.4 | 46.15 | 6.32 | -26.51 | 5.51 | 12.81 | -25.77 | -2.47 | 25.33 | -8.36 | 0.88 | 0 | 0 | 0 | 4.81 | 2086.36 | 1991.3 | 3.49 | -0.29 | -0.57 | 7.33 | 0.14 | 0.14 | 3.1 | 0.0 | 7.64 | 0.51 | 0.0 | 70.0 | 6.88 | -19.72 | 0.73 | 10.48 | -13.89 | 4.7 | -0.41 | -2.5 | -5.13 | 6.47 | -20.81 | 0.47 | 0.06 | 7.38 | 12.25 |
| 22Q4 (13) | 6.78 | 17.5 | 5.44 | 0.4 | -55.06 | 90.48 | 1.69 | 0.6 | 16800.0 | 0 | 0 | 0 | 12.57 | -6.4 | 0.0 | 0.91 | -34.53 | 54.24 | 8.6 | -15.44 | 3.61 | 17.26 | -15.44 | -2.81 | 27.64 | -4.23 | 11.36 | 0 | 0 | 0 | 0.22 | -4.35 | -88.36 | 3.5 | -0.28 | -0.57 | 7.32 | 0.0 | 0.0 | 3.1 | 0.0 | 7.64 | 0.51 | 0.0 | 70.0 | 8.57 | 12.03 | 38.9 | 12.17 | 8.08 | 30.16 | -0.4 | 9.09 | 21.57 | 8.17 | 13.31 | 44.35 | 0.06 | 1.04 | 4.22 |
| 22Q3 (12) | 5.77 | 37.38 | -37.76 | 0.89 | 304.55 | 196.67 | 1.68 | 0.0 | 16700.0 | 0 | 0 | 0 | 13.43 | 7.01 | 27.06 | 1.39 | 5.3 | 208.89 | 10.17 | 24.02 | 56.94 | 20.41 | 16.9 | 50.77 | 28.86 | 8.05 | 21.88 | 0 | 0 | 0 | 0.23 | 0.0 | -87.83 | 3.51 | 0.0 | 0.29 | 7.32 | 0.0 | 0.0 | 3.1 | 0.0 | 7.64 | 0.51 | 0.0 | 70.0 | 7.65 | 22.2 | 37.1 | 11.26 | 14.2 | 28.54 | -0.44 | 13.73 | 6.38 | 7.21 | 25.39 | 41.1 | 0.06 | 0.07 | 8.23 |
| 22Q2 (11) | 4.2 | -36.17 | -58.54 | 0.22 | -18.52 | -52.17 | 1.68 | 0.6 | 16700.0 | 0 | 0 | 0 | 12.55 | 11.36 | 12.25 | 1.32 | 103.08 | 206.98 | 8.2 | 36.89 | 13.1 | 17.46 | 32.9 | 22.95 | 26.71 | 6.37 | 23.49 | 0 | 0 | 0 | 0.23 | 0.0 | -87.83 | 3.51 | 0.0 | -0.57 | 7.32 | 0.0 | 0.0 | 3.1 | 7.64 | 16.98 | 0.51 | 70.0 | 54.55 | 6.26 | -8.35 | -21.75 | 9.86 | -1.5 | -10.2 | -0.51 | -30.77 | -13.33 | 5.75 | -10.71 | -23.84 | 0.06 | 3.39 | 12.04 |
| 22Q1 (10) | 6.58 | 2.33 | -40.24 | 0.27 | 28.57 | 3.85 | 1.67 | 16600.0 | 16600.0 | 0 | 0 | 0 | 11.27 | -10.34 | -9.19 | 0.65 | 10.17 | -10.96 | 5.99 | -27.83 | -23.4 | 13.14 | -26.03 | -8.6 | 25.11 | 1.17 | 12.45 | 0 | 0 | 0 | 0.23 | -87.83 | -88.21 | 3.51 | -0.28 | -0.85 | 7.32 | 0.0 | 0.14 | 2.88 | 0.0 | 8.68 | 0.3 | 0.0 | -9.09 | 6.83 | 10.7 | -9.78 | 10.01 | 7.06 | -5.12 | -0.39 | 23.53 | 0.0 | 6.44 | 13.78 | -10.31 | 0.06 | -0.3 | 7.59 |
| 21Q4 (9) | 6.43 | -30.64 | -14.27 | 0.21 | -30.0 | 40.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 12.57 | 18.92 | -8.25 | 0.59 | 31.11 | -25.32 | 8.3 | 28.09 | -21.48 | 17.76 | 31.18 | -8.13 | 24.82 | 4.81 | 6.16 | 0 | 0 | 0 | 1.89 | 0.0 | -5.5 | 3.52 | 0.57 | -1.4 | 7.32 | 0.0 | 0.14 | 2.88 | 0.0 | 8.68 | 0.3 | 0.0 | -9.09 | 6.17 | 10.57 | -9.8 | 9.35 | 6.74 | -4.79 | -0.51 | -8.51 | -70.0 | 5.66 | 10.76 | -13.46 | 0.06 | 4.93 | 6.61 |
| 21Q3 (8) | 9.27 | -8.49 | -3.74 | 0.3 | -34.78 | 100.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 10.57 | -5.46 | -23.18 | 0.45 | 4.65 | -56.73 | 6.48 | -10.62 | -34.28 | 13.54 | -4.66 | -24.05 | 23.68 | 9.48 | 6.24 | 0 | 0 | 0 | 1.89 | 0.0 | -5.5 | 3.5 | -0.85 | -2.23 | 7.32 | 0.0 | 0.14 | 2.88 | 8.68 | 8.68 | 0.3 | -9.09 | -9.09 | 5.58 | -30.25 | -7.77 | 8.76 | -20.22 | -2.99 | -0.47 | -4.44 | -34.29 | 5.11 | -32.32 | -10.35 | 0.05 | 3.59 | 4.21 |
| 21Q2 (7) | 10.13 | -7.99 | -31.83 | 0.46 | 76.92 | 109.09 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 11.18 | -9.91 | -23.06 | 0.43 | -41.1 | -57.43 | 7.25 | -7.29 | -30.29 | 14.20 | -1.21 | 0 | 21.63 | -3.13 | 10.87 | 0 | 0 | 0 | 1.89 | -3.08 | -50.13 | 3.53 | -0.28 | -1.67 | 7.32 | 0.14 | 2.66 | 2.65 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 8.0 | 5.68 | 23.27 | 10.98 | 4.08 | 15.95 | -0.45 | -15.38 | -18.42 | 7.55 | 5.15 | 23.57 | 0.05 | -0.72 | -24.85 |
| 21Q1 (6) | 11.01 | 46.8 | -26.31 | 0.26 | 73.33 | 13.04 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 12.41 | -9.42 | -2.13 | 0.73 | -7.59 | -17.05 | 7.82 | -26.02 | -6.35 | 14.37 | -25.65 | 0 | 22.33 | -4.49 | 22.96 | 0 | 0 | 0 | 1.95 | -2.5 | -72.5 | 3.54 | -0.84 | -1.94 | 7.31 | 0.0 | 7.5 | 2.65 | 0.0 | 12.29 | 0.33 | 0.0 | 153.85 | 7.57 | 10.67 | -5.38 | 10.55 | 7.43 | 0.57 | -0.39 | -30.0 | -14.71 | 7.18 | 9.79 | -6.27 | 0.05 | -1.21 | -37.78 |
| 20Q4 (5) | 7.5 | -22.12 | 8.07 | 0.15 | 0.0 | -90.2 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 13.7 | -0.44 | -4.46 | 0.79 | -24.04 | 2.6 | 10.57 | 7.2 | -1.12 | 19.33 | 8.46 | 0 | 23.38 | 4.89 | 35.07 | 0 | 0 | 0 | 2.0 | 0.0 | 669.23 | 3.57 | -0.28 | -1.92 | 7.31 | 0.0 | 7.5 | 2.65 | 0.0 | 12.29 | 0.33 | 0.0 | 153.85 | 6.84 | 13.06 | -3.93 | 9.82 | 8.75 | 2.19 | -0.3 | 14.29 | 9.09 | 6.54 | 14.74 | -3.68 | 0.05 | 2.57 | -36.12 |
| 20Q3 (4) | 9.63 | -35.2 | 0.0 | 0.15 | -31.82 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 13.76 | -5.3 | 0.0 | 1.04 | 2.97 | 0.0 | 9.86 | -5.19 | 0.0 | 17.83 | 0 | 0.0 | 22.29 | 14.25 | 0.0 | 0 | 0 | 0.0 | 2.0 | -47.23 | 0.0 | 3.58 | -0.28 | 0.0 | 7.31 | 2.52 | 0.0 | 2.65 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 6.05 | -6.78 | 0.0 | 9.03 | -4.65 | 0.0 | -0.35 | 7.89 | 0.0 | 5.7 | -6.71 | 0.0 | 0.05 | -25.3 | 0.0 |
