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) | 4.89 | -29.74 | 3.22 | -45.52 | 0.61 | -47.41 | 0 | 0 | 38.61 | -16.16 | 0.21 | -86.79 | 15.82 | -6.22 | 40.97 | 11.85 | 15.9 | 11.66 | 3.35 | -3.46 | 21.82 | 25.19 | 0.71 | 2.9 | 15.7 | 3.02 | 1.66 | 10.67 | 1.89 | 0.0 | 4.0 | -17.86 | 7.54 | -8.61 | -1.49 | 0 | 2.51 | -33.24 | 0.07 | -1.23 |
| 2022 (9) | 6.96 | 30.34 | 5.91 | -0.84 | 1.16 | 34.88 | 0 | 0 | 46.05 | 6.38 | 1.59 | 34.75 | 16.87 | 15.71 | 36.63 | 8.77 | 14.24 | -6.81 | 3.47 | 49.57 | 17.43 | 34.28 | 0.69 | -11.54 | 15.24 | 2.01 | 1.5 | 8.7 | 1.89 | 0.0 | 4.87 | 18.49 | 8.25 | 11.79 | -1.11 | 0 | 3.76 | 33.33 | 0.07 | -0.22 |
| 2021 (8) | 5.34 | 35.88 | 5.96 | -0.17 | 0.86 | 4.88 | 0 | 0 | 43.29 | 41.33 | 1.18 | 883.33 | 14.58 | 9.3 | 33.68 | -22.67 | 15.28 | 20.98 | 2.32 | -1.69 | 12.98 | 22.45 | 0.78 | 85.71 | 14.94 | 0.47 | 1.38 | 0.73 | 1.89 | 0.0 | 4.11 | 32.15 | 7.38 | 15.86 | -1.29 | 0 | 2.82 | 44.62 | 0.07 | -12.72 |
| 2020 (7) | 3.93 | -14.0 | 5.97 | -16.15 | 0.82 | -55.19 | 0 | 0 | 30.63 | -7.46 | 0.12 | -20.0 | 13.34 | 53.69 | 43.55 | 66.08 | 12.63 | 11.08 | 2.36 | -3.28 | 10.6 | 33.17 | 0.42 | 23.53 | 14.87 | 0.75 | 1.37 | 0.74 | 1.89 | 0.0 | 3.11 | -1.27 | 6.37 | -0.47 | -1.16 | 0 | 1.95 | 15.38 | 0.08 | -7.16 |
| 2019 (6) | 4.57 | -10.57 | 7.12 | 21.71 | 1.83 | 90.62 | 0 | 0 | 33.1 | -4.53 | 0.15 | -85.0 | 8.68 | 15.58 | 26.22 | 21.06 | 11.37 | 0.44 | 2.44 | -2.79 | 7.96 | 32.67 | 0.34 | 88.89 | 14.76 | 0.61 | 1.36 | 7.94 | 1.89 | 0.0 | 3.15 | -17.75 | 6.4 | -8.31 | -1.46 | 0 | 1.69 | -44.59 | 0.09 | 11.23 |
| 2018 (5) | 5.11 | 36.63 | 5.85 | 25.27 | 0.96 | -8.57 | 0 | 0 | 34.67 | 2.3 | 1.0 | -39.39 | 7.51 | -32.28 | 21.66 | -33.8 | 11.32 | 56.35 | 2.51 | -2.33 | 6.0 | 104.78 | 0.18 | 50.0 | 14.67 | 6.85 | 1.26 | 15.6 | 1.89 | 0.0 | 3.83 | -7.93 | 6.98 | -2.24 | -0.78 | 0 | 3.05 | -16.44 | 0.08 | 29.79 |
| 2017 (4) | 3.74 | -2.86 | 4.67 | 4.47 | 1.05 | -41.01 | 0 | 0 | 33.89 | 19.16 | 1.65 | 51.38 | 11.09 | -8.35 | 32.72 | -23.09 | 7.24 | -3.47 | 2.57 | -3.75 | 2.93 | -30.57 | 0.12 | 100.0 | 13.73 | 11.63 | 1.09 | 11.22 | 1.89 | 0.0 | 4.16 | 18.52 | 7.14 | 11.91 | -0.51 | 0 | 3.65 | 18.12 | 0.06 | 7.76 |
| 2016 (3) | 3.85 | -27.36 | 4.47 | 26.99 | 1.78 | 128.21 | 0 | 0 | 28.44 | 1.64 | 1.09 | 354.17 | 12.1 | 9.01 | 42.55 | 7.25 | 7.5 | -16.85 | 2.67 | 0.75 | 4.22 | -41.87 | 0.06 | -14.29 | 12.3 | 2.93 | 0.98 | 2.08 | 1.89 | 0.0 | 3.51 | 19.39 | 6.38 | 10.19 | -0.42 | 0 | 3.09 | -9.91 | 0.06 | 6.45 |
| 2015 (2) | 5.3 | 52.3 | 3.52 | -12.0 | 0.78 | -87.13 | 0 | 0 | 27.98 | -6.14 | 0.24 | -70.73 | 11.1 | -7.58 | 39.67 | -1.53 | 9.02 | -22.24 | 2.65 | -13.11 | 7.26 | 1173.68 | 0.07 | -12.5 | 11.95 | 1.96 | 0.96 | 9.09 | 1.89 | 0.0 | 2.94 | -11.18 | 5.79 | -4.61 | 0.49 | -28.99 | 3.43 | -14.25 | 0.05 | 25.57 |
| 2014 (1) | 3.48 | 59.63 | 4.0 | -18.37 | 6.06 | 409.24 | 0 | 0 | 29.81 | 11.07 | 0.82 | 64.0 | 12.01 | 24.07 | 40.29 | 11.71 | 11.6 | 13.06 | 3.05 | -23.37 | 0.57 | -90.42 | 0.08 | -11.11 | 11.72 | 2.0 | 0.88 | 6.02 | 1.89 | 0.0 | 3.31 | 21.69 | 6.07 | 11.58 | 0.69 | 115.62 | 4.0 | 31.58 | 0.04 | 9.14 |
| 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) | 6.71 | -5.76 | -2.89 | 2.68 | -5.3 | -18.29 | 7.94 | 80.05 | 51.24 | 0 | 0 | 0 | 11.49 | -7.19 | 19.44 | 0.25 | -40.48 | 412.5 | 16.73 | -5.75 | 3.4 | 37.76 | -9.72 | -8.41 | 18.39 | 7.11 | 15.66 | 3.32 | 0.61 | -2.92 | 14.49 | -25.19 | -12.08 | 0.73 | 5.8 | -1.35 | 16.55 | 5.41 | 5.41 | 1.68 | 0.0 | 1.2 | 1.89 | 0.0 | 0.0 | 4.29 | 5.93 | 11.43 | 7.86 | 3.29 | 6.22 | -0.61 | 35.11 | 41.9 | 3.68 | 18.33 | 31.43 | 0.07 | -5.42 | 2.32 |
| 24Q2 (19) | 7.12 | 3.19 | 19.66 | 2.83 | -12.38 | -41.77 | 4.41 | 521.13 | 512.5 | 0 | 0 | 0 | 12.38 | 33.84 | 24.55 | 0.42 | 1300.0 | 366.67 | 17.75 | 17.47 | 7.45 | 41.82 | 10.72 | 1.45 | 17.17 | 1.48 | 14.93 | 3.3 | -0.6 | -4.62 | 19.37 | -12.27 | 0.31 | 0.69 | -2.82 | -9.21 | 15.7 | 0.0 | 0.0 | 1.68 | 1.2 | 1.2 | 1.89 | 0.0 | 0.0 | 4.05 | 4.38 | 3.05 | 7.61 | 2.42 | 1.87 | -0.94 | 15.32 | 43.37 | 3.11 | 12.27 | 37.0 | 0.07 | 1.11 | 4.11 |
| 24Q1 (18) | 6.9 | 41.1 | -2.4 | 3.23 | 0.31 | -40.41 | 0.71 | 16.39 | 1.43 | 0 | 0 | 0 | 9.25 | -17.34 | 17.68 | 0.03 | -80.0 | -40.0 | 15.11 | -4.49 | -6.44 | 37.77 | -7.81 | 1.37 | 16.92 | 6.42 | 7.36 | 3.32 | -0.9 | -3.49 | 22.08 | 1.19 | 19.42 | 0.71 | 0.0 | -10.13 | 15.7 | 0.0 | 3.02 | 1.66 | 0.0 | 10.67 | 1.89 | 0.0 | 0.0 | 3.88 | -3.0 | -21.14 | 7.43 | -1.46 | -10.48 | -1.11 | 25.5 | -9.9 | 2.77 | 10.36 | -29.16 | 0.07 | 6.92 | 3.99 |
| 23Q4 (17) | 4.89 | -29.23 | -29.74 | 3.22 | -1.83 | -45.52 | 0.61 | -88.38 | -47.41 | 0 | 0 | 0 | 11.19 | 16.32 | -5.41 | 0.15 | 287.5 | -51.61 | 15.82 | -2.22 | -6.22 | 40.97 | -0.6 | 11.85 | 15.9 | 0.0 | 11.66 | 3.35 | -2.05 | -3.46 | 21.82 | 32.4 | 25.19 | 0.71 | -4.05 | 2.9 | 15.7 | 0.0 | 3.02 | 1.66 | 0.0 | 10.67 | 1.89 | 0.0 | 0.0 | 4.0 | 3.9 | -17.86 | 7.54 | 1.89 | -8.61 | -1.49 | -41.9 | -34.23 | 2.51 | -10.36 | -33.24 | 0.07 | 0.08 | -1.23 |
| 23Q3 (16) | 6.91 | 16.13 | 7.3 | 3.28 | -32.51 | -57.51 | 5.25 | 629.17 | 556.25 | 0 | 0 | 0 | 9.62 | -3.22 | -7.85 | -0.08 | -188.89 | -125.0 | 16.18 | -2.06 | -11.73 | 41.22 | -0.01 | 1.74 | 15.9 | 6.43 | 0.89 | 3.42 | -1.16 | -3.12 | 16.48 | -14.66 | 1.92 | 0.74 | -2.63 | 4.23 | 15.7 | 0.0 | 3.02 | 1.66 | 0.0 | 10.67 | 1.89 | 0.0 | 0.0 | 3.85 | -2.04 | -15.2 | 7.4 | -0.94 | -6.57 | -1.05 | 36.75 | -40.0 | 2.8 | 23.35 | -26.12 | 0.07 | -3.77 | 2.73 |
| 23Q2 (15) | 5.95 | -15.84 | -0.17 | 4.86 | -10.33 | -28.63 | 0.72 | 2.86 | -20.88 | 0 | 0 | 0 | 9.94 | 26.46 | -24.75 | 0.09 | 80.0 | -85.25 | 16.52 | 2.29 | -7.97 | 41.23 | 10.64 | 4.85 | 14.94 | -5.2 | -4.23 | 3.46 | 0.58 | -1.98 | 19.31 | 4.43 | 34.38 | 0.76 | -3.8 | 2.7 | 15.7 | 3.02 | 3.02 | 1.66 | 10.67 | 10.67 | 1.89 | 0.0 | 0.0 | 3.93 | -20.12 | -6.87 | 7.47 | -10.0 | -1.71 | -1.66 | -64.36 | -78.49 | 2.27 | -41.94 | -31.0 | 0.07 | 0.99 | 3.22 |
| 23Q1 (14) | 7.07 | 1.58 | 17.25 | 5.42 | -8.29 | -12.58 | 0.7 | -39.66 | -2.78 | 0 | 0 | 0 | 7.86 | -33.56 | -25.64 | 0.05 | -83.87 | -85.71 | 16.15 | -4.27 | -0.92 | 37.26 | 1.72 | 1.05 | 15.76 | 10.67 | -2.35 | 3.44 | -0.86 | 50.88 | 18.49 | 6.08 | 31.79 | 0.79 | 14.49 | 3.95 | 15.24 | 0.0 | 2.01 | 1.5 | 0.0 | 8.7 | 1.89 | 0.0 | 0.0 | 4.92 | 1.03 | 10.31 | 8.3 | 0.61 | 7.37 | -1.01 | 9.01 | -55.38 | 3.91 | 3.99 | 2.62 | 0.07 | 1.55 | 2.15 |
| 22Q4 (13) | 6.96 | 8.07 | 30.34 | 5.91 | -23.45 | -0.84 | 1.16 | 45.0 | 34.88 | 0 | 0 | 0 | 11.83 | 13.31 | 7.35 | 0.31 | -3.12 | 55.0 | 16.87 | -7.97 | 15.71 | 36.63 | -9.58 | 8.77 | 14.24 | -9.64 | -6.81 | 3.47 | -1.7 | 49.57 | 17.43 | 7.79 | 34.28 | 0.69 | -2.82 | -11.54 | 15.24 | 0.0 | 2.01 | 1.5 | 0.0 | 8.7 | 1.89 | 0.0 | 0.0 | 4.87 | 7.27 | 18.49 | 8.25 | 4.17 | 11.79 | -1.11 | -48.0 | 13.95 | 3.76 | -0.79 | 33.33 | 0.07 | 4.1 | -0.22 |
| 22Q3 (12) | 6.44 | 8.05 | -6.8 | 7.72 | 13.36 | 31.52 | 0.8 | -12.09 | -9.09 | 0 | 0 | 0 | 10.44 | -20.97 | -3.78 | 0.32 | -47.54 | -17.95 | 18.33 | 2.12 | 31.4 | 40.52 | 3.04 | 21.29 | 15.76 | 1.03 | 6.13 | 3.53 | 0.0 | 50.85 | 16.17 | 12.53 | 32.43 | 0.71 | -4.05 | 2.9 | 15.24 | 0.0 | 2.01 | 1.5 | 0.0 | 8.7 | 1.89 | 0.0 | 0.0 | 4.54 | 7.58 | 15.52 | 7.92 | 4.21 | 10.0 | -0.75 | 19.35 | 48.98 | 3.79 | 15.2 | 54.07 | 0.07 | -3.31 | -9.74 |
| 22Q2 (11) | 5.96 | -1.16 | 8.96 | 6.81 | 9.84 | 11.27 | 0.91 | 26.39 | 3.41 | 0 | 0 | 0 | 13.21 | 24.98 | 12.33 | 0.61 | 74.29 | 74.29 | 17.95 | 10.12 | 46.65 | 39.32 | 6.62 | 30.11 | 15.6 | -3.35 | 19.08 | 3.53 | 54.82 | 48.95 | 14.37 | 2.42 | 29.58 | 0.74 | -2.63 | 7.25 | 15.24 | 2.01 | 2.49 | 1.5 | 8.7 | 9.49 | 1.89 | 0.0 | 0.0 | 4.22 | -5.38 | 14.05 | 7.6 | -1.68 | 9.2 | -0.93 | -43.08 | 36.3 | 3.29 | -13.65 | 46.88 | 0.07 | -0.06 | -9.93 |
| 22Q1 (10) | 6.03 | 12.92 | -13.49 | 6.2 | 4.03 | -1.27 | 0.72 | -16.28 | -22.58 | 0 | 0 | 0 | 10.57 | -4.08 | 9.42 | 0.35 | 75.0 | 52.17 | 16.3 | 11.8 | 19.41 | 36.88 | 9.5 | -5.58 | 16.14 | 5.63 | 21.26 | 2.28 | -1.72 | -2.56 | 14.03 | 8.09 | 35.29 | 0.76 | -2.56 | 7.04 | 14.94 | 0.0 | 0.47 | 1.38 | 0.0 | 0.73 | 1.89 | 0.0 | 0.0 | 4.46 | 8.52 | 33.53 | 7.73 | 4.74 | 17.12 | -0.65 | 49.61 | 45.83 | 3.81 | 35.11 | 78.04 | 0.07 | -0.8 | -11.25 |
| 21Q4 (9) | 5.34 | -22.72 | 35.88 | 5.96 | 1.53 | -0.17 | 0.86 | -2.27 | 4.88 | 0 | 0 | 0 | 11.02 | 1.57 | 16.12 | 0.2 | -48.72 | 11.11 | 14.58 | 4.52 | 9.3 | 33.68 | 0.82 | -22.69 | 15.28 | 2.9 | 20.98 | 2.32 | -0.85 | -1.69 | 12.98 | 6.31 | 22.45 | 0.78 | 13.04 | 85.71 | 14.94 | 0.0 | 0.47 | 1.38 | 0.0 | 0.73 | 1.89 | 0.0 | 0.0 | 4.11 | 4.58 | 32.15 | 7.38 | 2.5 | 15.86 | -1.29 | 12.24 | -11.21 | 2.82 | 14.63 | 44.62 | 0.07 | -5.84 | -12.72 |
| 21Q3 (8) | 6.91 | 26.33 | 2.07 | 5.87 | -4.08 | -0.34 | 0.88 | 0.0 | -45.34 | 0 | 0 | 0 | 10.85 | -7.74 | 13.14 | 0.39 | 11.43 | -33.9 | 13.95 | 13.97 | 1.75 | 33.41 | 10.53 | -25.54 | 14.85 | 13.36 | 21.32 | 2.34 | -1.27 | -1.68 | 12.21 | 10.1 | 8.24 | 0.69 | 0.0 | 72.5 | 14.94 | 0.47 | 0.47 | 1.38 | 0.73 | 0.73 | 1.89 | 0.0 | 0.0 | 3.93 | 6.22 | 34.13 | 7.2 | 3.45 | 16.32 | -1.47 | -0.68 | 3.92 | 2.46 | 9.82 | 75.71 | 0.07 | -3.51 | -6.31 |
| 21Q2 (7) | 5.47 | -21.52 | 25.75 | 6.12 | -2.55 | 12.09 | 0.88 | -5.38 | 2.33 | 0 | 0 | 0 | 11.76 | 21.74 | 89.37 | 0.35 | 52.17 | 1266.67 | 12.24 | -10.33 | 19.77 | 30.22 | -22.62 | 0 | 13.1 | -1.58 | 8.71 | 2.37 | 1.28 | -1.25 | 11.09 | 6.94 | -5.05 | 0.69 | -2.82 | 97.14 | 14.87 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 3.7 | 10.78 | 58.12 | 6.96 | 5.45 | 24.29 | -1.46 | -21.67 | 27.36 | 2.24 | 4.67 | 578.79 | 0.08 | -1.53 | -9.37 |
| 21Q1 (6) | 6.97 | 77.35 | 64.78 | 6.28 | 5.19 | -9.12 | 0.93 | 13.41 | -52.79 | 0 | 0 | 0 | 9.66 | 1.79 | 81.24 | 0.23 | 27.78 | 137.1 | 13.65 | 2.32 | 40.43 | 39.06 | -10.35 | 0 | 13.31 | 5.38 | 11.75 | 2.34 | -0.85 | -3.31 | 10.37 | -2.17 | 25.7 | 0.71 | 69.05 | 91.89 | 14.87 | 0.0 | 0.68 | 1.37 | 0.0 | 0.74 | 1.89 | 0.0 | 0.0 | 3.34 | 7.4 | 32.02 | 6.6 | 3.61 | 14.38 | -1.2 | -3.45 | 32.96 | 2.14 | 9.74 | 189.19 | 0.08 | -2.44 | -6.03 |
| 20Q4 (5) | 3.93 | -41.95 | -14.0 | 5.97 | 1.36 | -16.15 | 0.82 | -49.07 | -55.19 | 0 | 0 | 0 | 9.49 | -1.04 | 0.64 | 0.18 | -69.49 | 50.0 | 13.34 | -2.7 | 53.69 | 43.57 | -2.89 | 0 | 12.63 | 3.19 | 11.08 | 2.36 | -0.84 | -3.28 | 10.6 | -6.03 | 33.17 | 0.42 | 5.0 | 23.53 | 14.87 | 0.0 | 0.75 | 1.37 | 0.0 | 0.74 | 1.89 | 0.0 | 0.0 | 3.11 | 6.14 | -1.27 | 6.37 | 2.91 | -0.47 | -1.16 | 24.18 | 20.55 | 1.95 | 39.29 | 15.38 | 0.08 | 1.07 | -7.16 |
| 20Q3 (4) | 6.77 | 55.63 | 0.0 | 5.89 | 7.88 | 0.0 | 1.61 | 87.21 | 0.0 | 0 | 0 | 0.0 | 9.59 | 54.43 | 0.0 | 0.59 | 2066.67 | 0.0 | 13.71 | 34.15 | 0.0 | 44.86 | 0 | 0.0 | 12.24 | 1.58 | 0.0 | 2.38 | -0.83 | 0.0 | 11.28 | -3.42 | 0.0 | 0.4 | 14.29 | 0.0 | 14.87 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 2.93 | 25.21 | 0.0 | 6.19 | 10.54 | 0.0 | -1.53 | 23.88 | 0.0 | 1.4 | 324.24 | 0.0 | 0.08 | -6.66 | 0.0 |
