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) | 12.18 | 18.37 | 0 | 0 | 0 | 0 | 0 | 0 | 24.55 | -27.13 | 3.97 | -30.35 | 9.11 | -29.22 | 37.11 | -2.86 | 3.6 | -52.38 | 0.07 | -30.0 | 0.84 | -48.78 | 0.19 | -24.0 | 6.26 | 1.13 | 1.28 | 80.28 | 0.06 | -14.29 | 8.86 | 7.52 | 10.2 | 13.08 | -0.26 | 0 | 8.6 | 5.13 | 0.04 | -21.98 |
| 2022 (9) | 10.29 | 57.1 | 0.77 | -75.63 | 0.08 | -46.67 | 0 | 0 | 33.69 | 36.23 | 5.7 | 227.59 | 12.87 | 29.22 | 38.20 | -5.15 | 7.56 | 14.2 | 0.1 | -9.09 | 1.64 | 446.67 | 0.25 | 0.0 | 6.19 | 8.6 | 0.71 | 31.48 | 0.07 | 0.0 | 8.24 | 116.84 | 9.02 | 104.54 | -0.06 | 0 | 8.18 | 119.3 | 0.05 | -31.32 |
| 2021 (8) | 6.55 | -17.3 | 3.16 | 0 | 0.15 | 200.0 | 0 | 0 | 24.73 | 2.87 | 1.74 | -36.03 | 9.96 | -1.09 | 40.27 | -3.85 | 6.62 | 47.77 | 0.11 | 10.0 | 0.3 | 57.89 | 0.25 | 47.06 | 5.7 | 0.0 | 0.54 | 100.0 | 0.07 | -41.67 | 3.8 | 2.43 | 4.41 | 7.56 | -0.07 | 0 | 3.73 | 2.47 | 0.07 | 4.04 |
| 2020 (7) | 7.92 | -4.92 | 0 | 0 | 0.05 | 0 | 0 | 0 | 24.04 | 7.08 | 2.72 | 74.36 | 10.07 | 20.74 | 41.89 | 12.76 | 4.48 | 57.19 | 0.1 | 0 | 0.19 | 0 | 0.17 | 750.0 | 5.7 | 0.0 | 0.27 | 125.0 | 0.12 | 140.0 | 3.71 | 62.01 | 4.1 | 66.67 | -0.07 | 0 | 3.64 | 67.74 | 0.07 | 0 |
| 2019 (6) | 8.33 | 270.22 | 0.3 | -85.0 | 0 | 0 | 0 | 0 | 22.45 | 5.75 | 1.56 | -37.6 | 8.34 | 21.04 | 37.15 | 14.47 | 2.85 | -34.18 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 5.7 | 11.76 | 0.12 | 0 | 0.05 | 0 | 2.29 | 99.13 | 2.46 | 113.91 | -0.12 | 0 | 2.17 | 97.27 | 0.00 | 0 |
| 2018 (5) | 2.25 | 294.74 | 2.0 | -24.53 | 0 | 0 | 0 | 0 | 21.23 | 112.94 | 2.5 | 262.32 | 6.89 | 33.79 | 32.45 | -37.17 | 4.33 | 31.61 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 5.1 | 10.87 | 0 | 0 | 0 | 0 | 1.15 | 0 | 1.15 | 0 | -0.05 | 0 | 1.1 | 0 | 0.00 | 0 |
| 2017 (4) | 0.57 | -48.18 | 2.65 | 145.37 | 0 | 0 | 0 | 0 | 9.97 | 184.05 | 0.69 | 0 | 5.15 | 355.75 | 51.65 | 60.45 | 3.29 | 113.64 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 4.6 | 6.98 | 0 | 0 | 0 | 0 | -2.55 | 0 | -2.55 | 0 | -0.04 | 0 | -2.59 | 0 | 0.00 | 0 |
| 2016 (3) | 1.1 | -14.73 | 1.08 | 5.88 | 0 | 0 | 0 | 0 | 3.51 | 34.48 | -1.21 | 0 | 1.13 | 61.43 | 32.19 | 20.04 | 1.54 | 133.33 | 0 | 0 | 0 | 0 | 0.01 | 0 | 4.3 | 23.92 | 0 | 0 | 0 | 0 | -3.24 | 0 | -3.24 | 0 | -0.05 | 0 | -3.29 | 0 | 0.00 | 0 |
| 2015 (2) | 1.29 | 27.72 | 1.02 | 218.75 | 0 | 0 | 0 | 0 | 2.61 | 0 | -0.54 | 0 | 0.7 | 9.38 | 26.82 | 0 | 0.66 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.47 | 0.0 | 0 | 0 | 0 | 0 | -2.03 | 0 | -2.03 | 0 | -0.02 | 0 | -2.05 | 0 | 0.00 | 0 |
| 2014 (1) | 1.01 | 0 | 0.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.64 | 0 | 0.00 | 0 | 0.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.47 | 0 | 0 | 0 | 0 | 0 | -1.49 | 0 | -1.49 | 0 | 0 | 0 | -1.49 | 0 | 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) | 18.83 | -11.14 | 71.03 | 0.35 | -22.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 5.81 | 4.12 | -6.59 | 0.89 | -9.18 | -36.88 | 8.06 | -5.62 | -12.3 | 35.43 | -3.92 | 5.4 | 3.42 | -3.93 | -21.74 | 0.18 | 28.57 | 125.0 | 2.87 | 0.35 | 241.67 | 0.18 | 20.0 | -10.0 | 6.64 | 0.15 | 6.07 | 1.68 | 0.0 | 31.25 | 0.14 | 0.0 | 133.33 | 9.11 | 10.83 | 11.37 | 10.93 | 8.86 | 14.69 | 0.32 | 328.57 | 214.29 | 9.43 | 16.71 | 19.37 | 0.02 | -18.55 | -48.08 |
| 24Q2 (19) | 21.19 | 2.12 | 69.11 | 0.45 | 28.57 | -19.64 | 0.04 | -91.67 | 0 | 0 | 0 | 0 | 5.58 | 0.36 | -4.29 | 0.98 | -6.67 | 10.11 | 8.54 | -8.57 | -3.28 | 36.87 | -7.58 | 26.78 | 3.56 | -6.07 | -24.89 | 0.14 | 133.33 | 75.0 | 2.86 | 0.35 | 236.47 | 0.15 | -11.76 | -28.57 | 6.63 | 0.45 | 6.42 | 1.68 | 31.25 | 31.25 | 0.14 | 133.33 | 133.33 | 8.22 | -16.97 | 21.42 | 10.04 | -10.76 | 23.65 | -0.14 | 30.0 | 26.32 | 8.08 | -16.7 | 22.8 | 0.03 | -7.61 | -42.21 |
| 24Q1 (18) | 20.75 | 70.36 | 76.45 | 0.35 | 0 | -5.41 | 0.48 | 0 | 2300.0 | 0 | 0 | 0 | 5.56 | -4.14 | -17.01 | 1.05 | 56.72 | 6.06 | 9.34 | 2.52 | -13.04 | 39.90 | 7.52 | 24.97 | 3.79 | 5.28 | -41.51 | 0.06 | -14.29 | -33.33 | 2.85 | 239.29 | 112.69 | 0.17 | -10.53 | -22.73 | 6.6 | 5.43 | 6.28 | 1.28 | 0.0 | 80.28 | 0.06 | 0.0 | -14.29 | 9.9 | 11.74 | 7.26 | 11.25 | 10.29 | 12.39 | -0.2 | 23.08 | -1900.0 | 9.7 | 12.79 | 5.21 | 0.03 | -21.48 | -36.35 |
| 23Q4 (17) | 12.18 | 10.63 | 18.37 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.8 | -6.75 | -32.48 | 0.67 | -52.48 | -46.83 | 9.11 | -0.87 | -29.22 | 37.11 | 10.4 | -2.86 | 3.6 | -17.62 | -52.38 | 0.07 | -12.5 | -30.0 | 0.84 | 0.0 | -48.78 | 0.19 | -5.0 | -24.0 | 6.26 | 0.0 | 1.13 | 1.28 | 0.0 | 80.28 | 0.06 | 0.0 | -14.29 | 8.86 | 8.31 | 7.52 | 10.2 | 7.03 | 13.08 | -0.26 | 7.14 | -333.33 | 8.6 | 8.86 | 5.13 | 0.04 | -12.14 | -21.98 |
| 23Q3 (16) | 11.01 | -12.13 | 9.88 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.22 | 6.69 | -32.68 | 1.41 | 58.43 | -29.15 | 9.19 | 4.08 | -34.17 | 33.61 | 15.57 | -23.26 | 4.37 | -7.81 | -37.12 | 0.08 | 0.0 | 14.29 | 0.84 | -1.18 | -49.7 | 0.2 | -4.76 | -20.0 | 6.26 | 0.48 | 1.13 | 1.28 | 0.0 | 80.28 | 0.06 | 0.0 | -14.29 | 8.18 | 20.83 | 17.19 | 9.53 | 17.36 | 22.81 | -0.28 | -47.37 | -833.33 | 7.9 | 20.06 | 13.67 | 0.05 | -9.34 | -15.57 |
| 23Q2 (15) | 12.53 | 6.55 | 22.96 | 0.56 | 51.35 | -50.88 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.83 | -12.99 | -36.0 | 0.89 | -10.1 | -45.4 | 8.83 | -17.78 | -30.58 | 29.08 | -8.9 | -31.22 | 4.74 | -26.85 | -31.8 | 0.08 | -11.11 | 0.0 | 0.85 | -36.57 | -74.01 | 0.21 | -4.55 | -16.0 | 6.23 | 0.32 | 2.98 | 1.28 | 80.28 | 80.28 | 0.06 | -14.29 | -14.29 | 6.77 | -26.65 | 35.67 | 8.12 | -18.88 | 40.73 | -0.19 | -1800.0 | -280.0 | 6.58 | -28.63 | 33.2 | 0.05 | 1.77 | -17.51 |
| 23Q1 (14) | 11.76 | 14.29 | -7.91 | 0.37 | -51.95 | -67.83 | 0.02 | -75.0 | -85.71 | 0 | 0 | 0 | 6.7 | -22.0 | -0.74 | 0.99 | -21.43 | 19.28 | 10.74 | -16.55 | 12.46 | 31.93 | -16.43 | -13.51 | 6.48 | -14.29 | -2.7 | 0.09 | -10.0 | -10.0 | 1.34 | -18.29 | -57.99 | 0.22 | -12.0 | -8.33 | 6.21 | 0.32 | 2.64 | 0.71 | 0.0 | 31.48 | 0.07 | 0.0 | 0.0 | 9.23 | 12.01 | 99.35 | 10.01 | 10.98 | 91.4 | -0.01 | 83.33 | -150.0 | 9.22 | 12.71 | 98.28 | 0.05 | -3.76 | -18.45 |
| 22Q4 (13) | 10.29 | 2.69 | 57.1 | 0.77 | -43.8 | -75.63 | 0.08 | 14.29 | -46.67 | 0 | 0 | 0 | 8.59 | -7.03 | 26.88 | 1.26 | -36.68 | 157.14 | 12.87 | -7.81 | 29.22 | 38.20 | -12.79 | -5.15 | 7.56 | 8.78 | 14.2 | 0.1 | 42.86 | -9.09 | 1.64 | -1.8 | 446.67 | 0.25 | 0.0 | 0.0 | 6.19 | 0.0 | 8.6 | 0.71 | 0.0 | 31.48 | 0.07 | 0.0 | 0.0 | 8.24 | 18.05 | 116.84 | 9.02 | 16.24 | 104.54 | -0.06 | -100.0 | 14.29 | 8.18 | 17.7 | 119.3 | 0.05 | -4.92 | -31.32 |
| 22Q3 (12) | 10.02 | -1.67 | 87.64 | 1.37 | 20.18 | -34.45 | 0.07 | 16.67 | -56.25 | 0 | 0 | 0 | 9.24 | 1.43 | 24.03 | 1.99 | 22.09 | 231.67 | 13.96 | 9.75 | 41.15 | 43.80 | 3.58 | 12.19 | 6.95 | 0.0 | -3.74 | 0.07 | -12.5 | -36.36 | 1.67 | -48.93 | 0 | 0.25 | 0.0 | -7.41 | 6.19 | 2.31 | 8.6 | 0.71 | 0.0 | 31.48 | 0.07 | 0.0 | 0.0 | 6.98 | 39.88 | 111.52 | 7.76 | 34.49 | 98.47 | -0.03 | 40.0 | 70.0 | 6.95 | 40.69 | 117.19 | 0.05 | -11.42 | -29.82 |
| 22Q2 (11) | 10.19 | -20.2 | 43.12 | 1.14 | -0.87 | -45.45 | 0.06 | -57.14 | -14.29 | 0 | 0 | 0 | 9.11 | 34.96 | 85.92 | 1.63 | 96.39 | 1064.29 | 12.72 | 33.19 | 52.34 | 42.29 | 14.55 | 16.73 | 6.95 | 4.35 | -11.13 | 0.08 | -20.0 | -11.11 | 3.27 | 2.51 | 2080.0 | 0.25 | 4.17 | 0.0 | 6.05 | 0.0 | 6.14 | 0.71 | 31.48 | 31.48 | 0.07 | 0.0 | 0.0 | 4.99 | 7.78 | 84.13 | 5.77 | 10.33 | 73.8 | -0.05 | -350.0 | 44.44 | 4.94 | 6.24 | 88.55 | 0.06 | 0.61 | -24.39 |
| 22Q1 (10) | 12.77 | 94.96 | 119.79 | 1.15 | -63.61 | 296.55 | 0.14 | -6.67 | 133.33 | 0 | 0 | 0 | 6.75 | -0.3 | 20.32 | 0.83 | 69.39 | 62.75 | 9.55 | -4.12 | -5.82 | 36.92 | -8.34 | -6.62 | 6.66 | 0.6 | 5.55 | 0.1 | -9.09 | 0.0 | 3.19 | 963.33 | 1776.47 | 0.24 | -4.0 | -4.0 | 6.05 | 6.14 | 6.14 | 0.54 | 0.0 | 100.0 | 0.07 | 0.0 | -41.67 | 4.63 | 21.84 | 9.72 | 5.23 | 18.59 | 13.45 | 0.02 | 128.57 | 125.0 | 4.65 | 24.66 | 12.32 | 0.06 | -18.95 | -15.81 |
| 21Q4 (9) | 6.55 | 22.66 | -17.3 | 3.16 | 51.2 | 0 | 0.15 | -6.25 | 200.0 | 0 | 0 | 0 | 6.77 | -9.13 | -8.14 | 0.49 | -18.33 | -34.67 | 9.96 | 0.71 | -1.09 | 40.27 | 3.15 | -3.81 | 6.62 | -8.31 | 47.77 | 0.11 | 0.0 | 10.0 | 0.3 | 0 | 57.89 | 0.25 | -7.41 | 47.06 | 5.7 | 0.0 | 0.0 | 0.54 | 0.0 | 100.0 | 0.07 | 0.0 | -41.67 | 3.8 | 15.15 | 2.43 | 4.41 | 12.79 | 7.56 | -0.07 | 30.0 | 0.0 | 3.73 | 16.56 | 2.47 | 0.07 | -2.84 | 4.04 |
| 21Q3 (8) | 5.34 | -25.0 | -35.82 | 2.09 | 0.0 | 0 | 0.16 | 128.57 | 0.0 | 0 | 0 | 0 | 7.45 | 52.04 | 44.1 | 0.6 | 328.57 | 100.0 | 9.89 | 18.44 | 3.45 | 39.04 | 7.78 | -8.35 | 7.22 | -7.67 | 100.0 | 0.11 | 22.22 | 175.0 | 0 | -100.0 | -100.0 | 0.27 | 8.0 | 1250.0 | 5.7 | 0.0 | 0.0 | 0.54 | 0.0 | 100.0 | 0.07 | 0.0 | -41.67 | 3.3 | 21.77 | 10.37 | 3.91 | 17.77 | 15.68 | -0.1 | -11.11 | 23.08 | 3.2 | 22.14 | 11.89 | 0.08 | -4.55 | 7.08 |
| 21Q2 (7) | 7.12 | 22.55 | -21.67 | 2.09 | 620.69 | 1990.0 | 0.07 | 16.67 | -78.12 | 0 | 0 | 0 | 4.9 | -12.66 | -34.67 | 0.14 | -72.55 | -87.61 | 8.35 | -17.65 | -19.32 | 36.23 | -8.36 | 0 | 7.82 | 23.93 | 120.9 | 0.09 | -10.0 | 125.0 | 0.15 | -11.76 | -78.26 | 0.25 | 0.0 | 1150.0 | 5.7 | 0.0 | 0.0 | 0.54 | 100.0 | 100.0 | 0.07 | -41.67 | -41.67 | 2.71 | -35.78 | -0.37 | 3.32 | -27.98 | 6.75 | -0.09 | -12.5 | 47.06 | 2.62 | -36.71 | 2.75 | 0.08 | 12.02 | 137.88 |
| 21Q1 (6) | 5.81 | -26.64 | -34.2 | 0.29 | 0 | 0 | 0.06 | 20.0 | 0 | 0 | 0 | 0 | 5.61 | -23.88 | 39.9 | 0.51 | -32.0 | -5.56 | 10.14 | 0.7 | 28.84 | 39.53 | -5.59 | 0 | 6.31 | 40.85 | 155.47 | 0.1 | 0.0 | 0 | 0.17 | -10.53 | 0 | 0.25 | 47.06 | 1150.0 | 5.7 | 0.0 | 0.0 | 0.27 | 0.0 | 125.0 | 0.12 | 0.0 | 140.0 | 4.22 | 13.75 | 49.12 | 4.61 | 12.44 | 53.67 | -0.08 | -14.29 | 42.86 | 4.14 | 13.74 | 53.9 | 0.07 | 0.16 | 0 |
| 20Q4 (5) | 7.92 | -4.81 | -4.92 | 0 | 0 | -100.0 | 0.05 | -68.75 | 0 | 0 | 0 | 0 | 7.37 | 42.55 | 27.95 | 0.75 | 150.0 | 97.37 | 10.07 | 5.33 | 20.74 | 41.87 | -1.72 | 0 | 4.48 | 24.1 | 57.19 | 0.1 | 150.0 | 0 | 0.19 | -47.22 | 0 | 0.17 | 750.0 | 750.0 | 5.7 | 0.0 | 0.0 | 0.27 | 0.0 | 125.0 | 0.12 | 0.0 | 140.0 | 3.71 | 24.08 | 62.01 | 4.1 | 21.3 | 66.67 | -0.07 | 46.15 | 41.67 | 3.64 | 27.27 | 67.74 | 0.07 | -0.0 | 0 |
| 20Q3 (4) | 8.32 | -8.47 | 0.0 | 0 | -100.0 | 0.0 | 0.16 | -50.0 | 0.0 | 0 | 0 | 0.0 | 5.17 | -31.07 | 0.0 | 0.3 | -73.45 | 0.0 | 9.56 | -7.63 | 0.0 | 42.60 | 0 | 0.0 | 3.61 | 1.98 | 0.0 | 0.04 | 0.0 | 0.0 | 0.36 | -47.83 | 0.0 | 0.02 | 0.0 | 0.0 | 5.7 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 2.99 | 9.93 | 0.0 | 3.38 | 8.68 | 0.0 | -0.13 | 23.53 | 0.0 | 2.86 | 12.16 | 0.0 | 0.07 | 112.03 | 0.0 |
