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) | 9.0 | 78.57 | 9.33 | 45.1 | 0.06 | -53.85 | 0 | 0 | 11.88 | -19.89 | 1.01 | -56.09 | 6.69 | -13.34 | 56.31 | 8.18 | 5.7 | 39.02 | 0 | 0 | 1.2 | 25.0 | 0.05 | 150.0 | 2.83 | 0.0 | 1.13 | 24.18 | 0.24 | 0.0 | 1.99 | -31.85 | 3.36 | -17.44 | 2.21 | 294.64 | 4.2 | 20.69 | 0.03 | -7.61 |
| 2022 (9) | 5.04 | -2.33 | 6.43 | 23.65 | 0.13 | -31.58 | 0 | 0 | 14.83 | 0.07 | 2.3 | 45.57 | 7.72 | 27.81 | 52.06 | 27.73 | 4.1 | 19.19 | 0 | 0 | 0.96 | -11.93 | 0.02 | -33.33 | 2.83 | 0.0 | 0.91 | 21.33 | 0.24 | 0.0 | 2.92 | 33.33 | 4.07 | 28.39 | 0.56 | -33.33 | 3.48 | 14.85 | 0.04 | 145.5 |
| 2021 (8) | 5.16 | 44.54 | 5.2 | 92.59 | 0.19 | 0.0 | 0 | 0 | 14.82 | 68.99 | 1.58 | 251.11 | 6.04 | 66.39 | 40.76 | -1.54 | 3.44 | 41.56 | 0 | 0 | 1.09 | -14.84 | 0.03 | 0.0 | 2.83 | 0.0 | 0.75 | 5.63 | 0.24 | -7.69 | 2.19 | 106.6 | 3.17 | 56.93 | 0.84 | 121.05 | 3.03 | 110.42 | 0.01 | -11.0 |
| 2020 (7) | 3.57 | -33.27 | 2.7 | 35.0 | 0.19 | 58.33 | 0 | 0 | 8.77 | 15.7 | 0.45 | -47.06 | 3.63 | 48.77 | 41.39 | 28.58 | 2.43 | 19.12 | 0 | 0 | 1.28 | 56.1 | 0.03 | -40.0 | 2.83 | 0.0 | 0.71 | 14.52 | 0.26 | 8.33 | 1.06 | -32.05 | 2.02 | -16.53 | 0.38 | 0 | 1.44 | 10.77 | 0.02 | 0 |
| 2019 (6) | 5.35 | 5.31 | 2.0 | 33.33 | 0.12 | -52.0 | 0.4 | 0 | 7.58 | -17.79 | 0.85 | -2.3 | 2.44 | -31.84 | 32.19 | -17.1 | 2.04 | -8.11 | 0.25 | 0 | 0.82 | -12.77 | 0.05 | 0.0 | 2.83 | 0.0 | 0.62 | 16.98 | 0.24 | -25.0 | 1.56 | -0.64 | 2.42 | 0.0 | -0.26 | 0 | 1.3 | -2.26 | 0.00 | 0 |
| 2018 (5) | 5.08 | 2.42 | 1.5 | -16.67 | 0.25 | 25.0 | 0 | 0 | 9.22 | -5.63 | 0.87 | 33.85 | 3.58 | 10.84 | 38.83 | 17.45 | 2.22 | 26.14 | 0 | 0 | 0.94 | -32.37 | 0.05 | 25.0 | 2.83 | 10.12 | 0.53 | 12.77 | 0.32 | 33.33 | 1.57 | 6.08 | 2.42 | 11.01 | -0.24 | 0 | 1.33 | 14.66 | 0.00 | 0 |
| 2017 (4) | 4.96 | 42.53 | 1.8 | 800.0 | 0.2 | 0 | 0 | 0 | 9.77 | 2.95 | 0.65 | -44.92 | 3.23 | -18.84 | 33.06 | -21.17 | 1.76 | -14.56 | 0 | 0 | 1.39 | 363.33 | 0.04 | 0 | 2.57 | 0.0 | 0.47 | 34.29 | 0.24 | 0.0 | 1.48 | -20.0 | 2.18 | -10.66 | -0.32 | 0 | 1.16 | -27.04 | 0.00 | 0 |
| 2016 (3) | 3.48 | 27.01 | 0.2 | 0 | 0 | 0 | 0 | 0 | 9.49 | -2.27 | 1.18 | 0.0 | 3.98 | -2.69 | 41.94 | -0.43 | 2.06 | -3.29 | 0 | 0 | 0.3 | 0 | 0 | 0 | 2.57 | 3.63 | 0.35 | 52.17 | 0.24 | 0.0 | 1.85 | 12.12 | 2.44 | 15.09 | -0.26 | 0 | 1.59 | -14.05 | 0.00 | 0 |
| 2015 (2) | 2.74 | -17.72 | 0 | 0 | 0 | 0 | 0 | 0 | 9.71 | 15.87 | 1.18 | 24.21 | 4.09 | 17.87 | 42.12 | 1.72 | 2.13 | 43.92 | 0 | 0 | 0 | 0 | 0 | 0 | 2.48 | 0.0 | 0.23 | 64.29 | 0.24 | 0.0 | 1.65 | 38.66 | 2.12 | 35.9 | 0.2 | -35.48 | 1.85 | 23.33 | 0.00 | 0 |
| 2014 (1) | 3.33 | 21.53 | 0 | 0 | 0 | 0 | 0 | 0 | 8.38 | 0 | 0.95 | 0 | 3.47 | 41.63 | 41.41 | 0 | 1.48 | 48.0 | 0 | 0 | 0 | 0 | 0.01 | 0 | 2.48 | 0.0 | 0.14 | 40.0 | 0.24 | 0.0 | 1.19 | 54.55 | 1.56 | 41.82 | 0.31 | 0 | 1.5 | 94.81 | 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) | 4.22 | -16.77 | -22.85 | 5.9 | 52.45 | -18.51 | 0.06 | 0.0 | -53.85 | 0 | 0 | 0 | 4.74 | 12.06 | 99.16 | 0.57 | -10.94 | 1800.0 | 6.01 | 0.33 | 30.09 | 29.20 | -11.17 | -34.07 | 6.81 | 27.05 | 47.4 | 0 | 0 | 0 | 1.35 | -4.93 | -16.15 | 0.11 | 266.67 | 120.0 | 2.83 | 0.0 | 0.0 | 1.23 | 0.0 | 8.85 | 0.24 | 0.0 | 0.0 | 3.51 | 19.39 | 138.78 | 4.98 | 13.18 | 75.97 | 5.99 | 16.09 | 302.01 | 9.5 | 17.28 | 220.95 | 0.02 | -7.9 | -38.09 |
| 24Q2 (19) | 5.07 | -24.1 | -5.94 | 3.87 | -20.53 | -35.5 | 0.06 | 0.0 | -53.85 | 0 | 0 | 0 | 4.23 | -39.14 | 86.34 | 0.64 | -53.96 | 113.33 | 5.99 | -4.62 | 21.75 | 32.88 | -14.88 | -23.56 | 5.36 | 11.9 | 56.27 | 0 | 0 | 0 | 1.42 | 11.81 | 57.78 | 0.03 | 50.0 | 50.0 | 2.83 | 0.0 | 0.0 | 1.23 | 8.85 | 8.85 | 0.24 | 0.0 | 0.0 | 2.94 | 23.01 | 104.17 | 4.4 | 17.02 | 57.14 | 5.16 | 49.57 | 290.91 | 8.1 | 38.7 | 193.48 | 0.03 | -16.35 | -30.97 |
| 24Q1 (18) | 6.68 | -25.78 | 20.14 | 4.87 | -47.8 | -26.55 | 0.06 | 0.0 | -53.85 | 0 | 0 | 0 | 6.95 | 49.14 | 171.48 | 1.39 | 157.41 | 892.86 | 6.28 | -6.13 | -2.48 | 38.62 | -31.47 | -19.34 | 4.79 | -15.96 | 30.16 | 0 | 0 | 0 | 1.27 | 5.83 | 36.56 | 0.02 | -60.0 | 0.0 | 2.83 | 0.0 | 0.0 | 1.13 | 0.0 | 24.18 | 0.24 | 0.0 | 0.0 | 2.39 | 20.1 | 75.74 | 3.76 | 11.9 | 49.8 | 3.45 | 56.11 | 342.31 | 5.84 | 39.05 | 172.9 | 0.03 | -8.77 | -26.7 |
| 23Q4 (17) | 9.0 | 64.53 | 78.57 | 9.33 | 28.87 | 45.1 | 0.06 | -53.85 | -53.85 | 0 | 0 | 0 | 4.66 | 95.8 | 44.72 | 0.54 | 1700.0 | 800.0 | 6.69 | 44.81 | -13.34 | 56.36 | 27.24 | 8.27 | 5.7 | 23.38 | 39.02 | 0 | 0 | 0 | 1.2 | -25.47 | 25.0 | 0.05 | 0.0 | 150.0 | 2.83 | 0.0 | 0.0 | 1.13 | 0.0 | 24.18 | 0.24 | 0.0 | 0.0 | 1.99 | 35.37 | -31.85 | 3.36 | 18.73 | -17.44 | 2.21 | 48.32 | 294.64 | 4.2 | 41.89 | 20.69 | 0.03 | -11.92 | -7.61 |
| 23Q3 (16) | 5.47 | 1.48 | 23.48 | 7.24 | 20.67 | 24.83 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 2.38 | 4.85 | -29.79 | 0.03 | -90.0 | -94.23 | 4.62 | -6.1 | -39.37 | 44.30 | 3.0 | -9.78 | 4.62 | 34.69 | -3.55 | 0 | 0 | 0 | 1.61 | 78.89 | 61.0 | 0.05 | 150.0 | 66.67 | 2.83 | 0.0 | 0.0 | 1.13 | 0.0 | 24.18 | 0.24 | 0.0 | 0.0 | 1.47 | 2.08 | -48.6 | 2.83 | 1.07 | -29.25 | 1.49 | 12.88 | 101.35 | 2.96 | 7.25 | -17.78 | 0.04 | 2.69 | 5.85 |
| 23Q2 (15) | 5.39 | -3.06 | 26.23 | 6.0 | -9.5 | 46.34 | 0.13 | 0.0 | -18.75 | 0 | 0 | 0 | 2.27 | -11.33 | -46.96 | 0.3 | 114.29 | -67.39 | 4.92 | -23.6 | -28.18 | 43.01 | -10.18 | 0.08 | 3.43 | -6.79 | -24.78 | 0 | 0 | 0 | 0.9 | -3.23 | -12.62 | 0.02 | 0.0 | -33.33 | 2.83 | 0.0 | 0.0 | 1.13 | 24.18 | 24.18 | 0.24 | 0.0 | 0.0 | 1.44 | 5.88 | -39.75 | 2.8 | 11.55 | -20.68 | 1.32 | 69.23 | 116.39 | 2.76 | 28.97 | -8.0 | 0.04 | -11.17 | 138.14 |
| 23Q1 (14) | 5.56 | 10.32 | 23.83 | 6.63 | 3.11 | 61.71 | 0.13 | 0.0 | -18.75 | 0 | 0 | 0 | 2.56 | -20.5 | -35.03 | 0.14 | 133.33 | -82.28 | 6.44 | -16.58 | 5.4 | 47.88 | -8.02 | 27.58 | 3.68 | -10.24 | -6.84 | 0 | 0 | 0 | 0.93 | -3.12 | -12.26 | 0.02 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.91 | 0.0 | 21.33 | 0.24 | 0.0 | 0.0 | 1.36 | -53.42 | -54.36 | 2.51 | -38.33 | -36.78 | 0.78 | 39.29 | -19.59 | 2.14 | -38.51 | -45.82 | 0.04 | 15.0 | 208.14 |
| 22Q4 (13) | 5.04 | 13.77 | -2.33 | 6.43 | 10.86 | 23.65 | 0.13 | 0.0 | -31.58 | 0 | 0 | 0 | 3.22 | -5.01 | -17.65 | 0.06 | -88.46 | -79.31 | 7.72 | 1.31 | 27.81 | 52.06 | 6.03 | 27.81 | 4.1 | -14.41 | 19.19 | 0 | 0 | 0 | 0.96 | -4.0 | -11.93 | 0.02 | -33.33 | -33.33 | 2.83 | 0.0 | 0.0 | 0.91 | 0.0 | 21.33 | 0.24 | 0.0 | 0.0 | 2.92 | 2.1 | 33.33 | 4.07 | 1.75 | 28.39 | 0.56 | -24.32 | -33.33 | 3.48 | -3.33 | 14.85 | 0.04 | 0.92 | 145.5 |
| 22Q3 (12) | 4.43 | 3.75 | 7.52 | 5.8 | 41.46 | 0.0 | 0.13 | -18.75 | -31.58 | 0 | 0 | 0 | 3.39 | -20.79 | -11.02 | 0.52 | -43.48 | 20.93 | 7.62 | 11.24 | 32.98 | 49.10 | 14.25 | 14.73 | 4.79 | 5.04 | 29.46 | 0 | 0 | 0 | 1.0 | -2.91 | -11.5 | 0.03 | 0.0 | 50.0 | 2.83 | 0.0 | 0.0 | 0.91 | 0.0 | 21.33 | 0.24 | 0.0 | 0.0 | 2.86 | 19.67 | 49.74 | 4.0 | 13.31 | 38.41 | 0.74 | 21.31 | 48.0 | 3.6 | 20.0 | 49.38 | 0.04 | 131.02 | 96.1 |
| 22Q2 (11) | 4.27 | -4.9 | 2.4 | 4.1 | 0.0 | -25.45 | 0.16 | 0.0 | -15.79 | 0 | 0 | 0 | 4.28 | 8.63 | -7.36 | 0.92 | 16.46 | 16.46 | 6.85 | 12.11 | 28.28 | 42.97 | 14.5 | -0.85 | 4.56 | 15.44 | 42.95 | 0 | 0 | 0 | 1.03 | -2.83 | -13.45 | 0.03 | 50.0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.91 | 21.33 | 21.33 | 0.24 | 0.0 | 0.0 | 2.39 | -19.8 | 61.49 | 3.53 | -11.08 | 43.5 | 0.61 | -37.11 | -20.78 | 3.0 | -24.05 | 33.33 | 0.02 | 14.94 | -11.13 |
| 22Q1 (10) | 4.49 | -12.98 | 49.17 | 4.1 | -21.15 | -2.38 | 0.16 | -15.79 | -15.79 | 0 | 0 | 0 | 3.94 | 0.77 | 58.23 | 0.79 | 172.41 | 1216.67 | 6.11 | 1.16 | 41.44 | 37.53 | -7.85 | -17.21 | 3.95 | 14.83 | 13.83 | 0 | 0 | 0 | 1.06 | -2.75 | -13.11 | 0.02 | -33.33 | -33.33 | 2.83 | 0.0 | 0.0 | 0.75 | 0.0 | 5.63 | 0.24 | 0.0 | -7.69 | 2.98 | 36.07 | 166.07 | 3.97 | 25.24 | 90.87 | 0.97 | 15.48 | 130.95 | 3.95 | 30.36 | 156.49 | 0.01 | -8.38 | -22.64 |
| 21Q4 (9) | 5.16 | 25.24 | 44.54 | 5.2 | -10.34 | 92.59 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 3.91 | 2.62 | 58.3 | 0.29 | -32.56 | 185.29 | 6.04 | 5.41 | 66.39 | 40.73 | -4.83 | -1.49 | 3.44 | -7.03 | 41.56 | 0 | 0 | 0 | 1.09 | -3.54 | -14.84 | 0.03 | 50.0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.75 | 0.0 | 5.63 | 0.24 | 0.0 | -7.69 | 2.19 | 14.66 | 106.6 | 3.17 | 9.69 | 56.93 | 0.84 | 68.0 | 121.05 | 3.03 | 25.73 | 110.42 | 0.01 | -19.39 | -11.0 |
| 21Q3 (8) | 4.12 | -1.2 | 5.1 | 5.8 | 5.45 | 81.25 | 0.19 | 0.0 | 11.76 | 0 | 0 | 0 | 3.81 | -17.53 | 39.05 | 0.43 | -45.57 | 48.28 | 5.73 | 7.3 | 52.8 | 42.79 | -1.27 | -9.05 | 3.7 | 15.99 | 35.53 | 0 | 0 | 0 | 1.13 | -5.04 | -15.04 | 0.02 | -33.33 | -50.0 | 2.83 | 0.0 | 0.0 | 0.75 | 0.0 | 5.63 | 0.24 | 0.0 | -7.69 | 1.91 | 29.05 | 37.41 | 2.89 | 17.48 | 22.98 | 0.5 | -35.06 | 1350.0 | 2.41 | 7.11 | 78.52 | 0.02 | 4.69 | -29.34 |
| 21Q2 (7) | 4.17 | 38.54 | -5.23 | 5.5 | 30.95 | 150.0 | 0.19 | 0.0 | 0 | 0 | 0 | 0 | 4.62 | 85.54 | 152.46 | 0.79 | 1216.67 | 276.19 | 5.34 | 23.61 | 67.4 | 43.34 | -4.38 | 0 | 3.19 | -8.07 | 22.22 | 0 | 0 | 0 | 1.19 | -2.46 | -14.39 | 0.03 | 0.0 | -92.5 | 2.83 | 0.0 | 0.0 | 0.75 | 5.63 | 5.63 | 0.24 | -7.69 | -7.69 | 1.48 | 32.14 | 85.0 | 2.46 | 18.27 | 39.77 | 0.77 | 83.33 | 326.47 | 2.25 | 46.1 | 389.13 | 0.02 | 0.04 | 397.06 |
| 21Q1 (6) | 3.01 | -15.69 | -39.44 | 4.2 | 55.56 | 37.25 | 0.19 | 0.0 | 58.33 | 0 | 0 | 0 | 2.49 | 0.81 | 43.1 | 0.06 | 117.65 | 400.0 | 4.32 | 19.01 | 34.16 | 45.33 | 9.64 | 0 | 3.47 | 42.8 | 52.86 | 0 | 0 | 0 | 1.22 | -4.69 | 56.41 | 0.03 | 0.0 | -92.68 | 2.83 | 0.0 | 0.0 | 0.71 | 0.0 | 14.52 | 0.26 | 0.0 | 8.33 | 1.12 | 5.66 | -27.27 | 2.08 | 2.97 | -13.33 | 0.42 | 10.53 | 197.67 | 1.54 | 6.94 | 38.74 | 0.02 | 5.41 | 297.35 |
| 20Q4 (5) | 3.57 | -8.93 | -33.27 | 2.7 | -15.62 | 35.0 | 0.19 | 11.76 | 58.33 | 0 | 0 | -100.0 | 2.47 | -9.85 | 48.8 | -0.34 | -217.24 | -585.71 | 3.63 | -3.2 | 48.77 | 41.34 | -12.13 | 0 | 2.43 | -10.99 | 19.12 | 0 | 0 | -100.0 | 1.28 | -3.76 | 56.1 | 0.03 | -25.0 | -40.0 | 2.83 | 0.0 | 0.0 | 0.71 | 0.0 | 14.52 | 0.26 | 0.0 | 8.33 | 1.06 | -23.74 | -32.05 | 2.02 | -14.04 | -16.53 | 0.38 | 1050.0 | 246.15 | 1.44 | 6.67 | 10.77 | 0.02 | -36.0 | 0 |
| 20Q3 (4) | 3.92 | -10.91 | 0.0 | 3.2 | 45.45 | 0.0 | 0.17 | 0 | 0.0 | 0 | 0 | 0.0 | 2.74 | 49.73 | 0.0 | 0.29 | 38.1 | 0.0 | 3.75 | 17.55 | 0.0 | 47.05 | 0 | 0.0 | 2.73 | 4.6 | 0.0 | 0 | 0 | 0.0 | 1.33 | -4.32 | 0.0 | 0.04 | -90.0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 1.39 | 73.75 | 0.0 | 2.35 | 33.52 | 0.0 | -0.04 | 88.24 | 0.0 | 1.35 | 193.48 | 0.0 | 0.03 | 636.47 | 0.0 |
