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) | 16.63 | 3.16 | 0 | 0 | 0 | 0 | 0 | 0 | 76.29 | 8.52 | 11.64 | 11.39 | 9.54 | 14.39 | 12.50 | 5.41 | 1.04 | 2.97 | 8.24 | 11.5 | 19.94 | 0.15 | 8.97 | -6.07 | 7.16 | 1.27 | 10.45 | 11.17 | 0 | 0 | 17.28 | 6.54 | 27.73 | 7.61 | 0.47 | 193.75 | 17.75 | 8.36 | 0.07 | -7.38 |
| 2022 (9) | 16.12 | 32.57 | 6.2 | 24.5 | 0.52 | 40.54 | 0 | 0 | 70.3 | 18.05 | 10.45 | 14.71 | 8.34 | -19.96 | 11.86 | -32.2 | 1.01 | 21.69 | 7.39 | 46.34 | 19.91 | -4.05 | 9.55 | -5.82 | 7.07 | 1.58 | 9.4 | 10.85 | 0.15 | -34.78 | 16.22 | 8.86 | 25.77 | 9.1 | 0.16 | 0 | 16.38 | 11.05 | 0.08 | 6.78 |
| 2021 (8) | 12.16 | 127.72 | 4.98 | 7.1 | 0.37 | -85.02 | 2.64 | 780.0 | 59.55 | 5.62 | 9.11 | 8.19 | 10.42 | 24.05 | 17.50 | 17.44 | 0.83 | 10.67 | 5.05 | 4.55 | 20.75 | 80.59 | 10.14 | 645.59 | 6.96 | 0.87 | 8.48 | 10.85 | 0.23 | 0 | 14.9 | 3.54 | 23.62 | 7.17 | -0.15 | 0 | 14.75 | 4.17 | 0.07 | -11.73 |
| 2020 (7) | 5.34 | -68.21 | 4.65 | 52.46 | 2.47 | 84.33 | 0.3 | 0.0 | 56.38 | 5.94 | 8.42 | 3.82 | 8.4 | -1.52 | 14.90 | -7.04 | 0.75 | 2.74 | 4.83 | 15.27 | 11.49 | -19.54 | 1.36 | 0.0 | 6.9 | 2.83 | 7.65 | 11.84 | 0 | 0 | 14.39 | 2.2 | 22.04 | 5.2 | -0.23 | 0 | 14.16 | -0.28 | 0.08 | -23.39 |
| 2019 (6) | 16.8 | 8.88 | 3.05 | 486.54 | 1.34 | 4.69 | 0.3 | 328.57 | 53.22 | 9.8 | 8.11 | 0.5 | 8.53 | -19.68 | 16.03 | -26.85 | 0.73 | 14.06 | 4.19 | 3.2 | 14.28 | 0.28 | 1.36 | 0.0 | 6.71 | 0.0 | 6.84 | 13.25 | 0.02 | -93.75 | 14.08 | 2.03 | 20.95 | 3.92 | 0.12 | 0 | 14.2 | 3.05 | 0.11 | 8.17 |
| 2018 (5) | 15.43 | -6.94 | 0.52 | 0 | 1.28 | -27.27 | 0.07 | -50.0 | 48.47 | 8.19 | 8.07 | 6.04 | 10.62 | 6.63 | 21.91 | -1.45 | 0.64 | 42.22 | 4.06 | -39.13 | 14.24 | 35500.0 | 1.36 | 0 | 6.71 | 0.45 | 6.04 | 14.61 | 0.32 | 0 | 13.8 | 1.55 | 20.16 | 6.84 | -0.02 | 0 | 13.78 | 3.84 | 0.10 | -4.21 |
| 2017 (4) | 16.58 | 34.8 | 0 | 0 | 1.76 | 0.0 | 0.14 | -94.33 | 44.8 | -9.6 | 7.61 | -10.26 | 9.96 | 4.84 | 22.23 | 15.98 | 0.45 | -13.46 | 6.67 | 12.29 | 0.04 | -97.78 | 0 | 0 | 6.68 | 0.45 | 5.27 | 18.96 | 0 | 0 | 13.59 | -6.02 | 18.87 | -0.11 | -0.32 | 0 | 13.27 | -8.36 | 0.10 | -5.57 |
| 2016 (3) | 12.3 | -0.16 | 0 | 0 | 1.76 | 5.39 | 2.47 | 751.72 | 49.56 | 21.5 | 8.48 | 19.44 | 9.5 | -10.38 | 19.17 | -26.24 | 0.52 | -3.7 | 5.94 | -3.88 | 1.8 | -49.44 | 0 | 0 | 6.65 | 0.91 | 4.43 | 19.09 | 0 | 0 | 14.46 | 10.05 | 18.89 | 12.04 | 0.02 | -92.0 | 14.48 | 8.14 | 0.11 | 14.99 |
| 2015 (2) | 12.32 | -32.68 | 0 | 0 | 1.67 | -6.18 | 0.29 | 0.0 | 40.79 | 3.92 | 7.1 | 4.57 | 10.6 | 10.99 | 25.99 | 6.8 | 0.54 | 22.73 | 6.18 | 24.35 | 3.56 | -31.93 | 0 | 0 | 6.59 | 1.38 | 3.72 | 22.37 | 0 | 0 | 13.14 | 2.02 | 16.86 | 5.84 | 0.25 | 127.27 | 13.39 | 3.08 | 0.10 | -0.41 |
| 2014 (1) | 18.3 | -8.73 | 0 | 0 | 1.78 | -48.7 | 0.29 | 0.0 | 39.25 | 4.67 | 6.79 | 9.52 | 9.55 | 3.8 | 24.33 | -0.82 | 0.44 | 37.5 | 4.97 | 220.65 | 5.23 | -29.04 | 0 | 0 | 6.5 | 1.56 | 3.04 | 25.62 | 0.01 | -95.83 | 12.88 | 4.89 | 15.93 | 6.56 | 0.11 | 0 | 12.99 | 5.87 | 0.10 | -2.1 |
| 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) | 18.29 | -29.76 | 78.96 | 4.55 | 138.22 | -14.95 | 0 | 0 | 0 | 0 | 0 | 0 | 22.92 | 9.04 | 10.51 | 3.53 | 6.65 | 6.33 | 10.19 | -0.29 | 4.94 | 12.55 | -2.97 | -0.5 | 0.92 | -4.17 | -3.16 | 8.05 | 0.88 | 2.68 | 19.96 | 0.05 | 0.15 | 8.53 | -1.73 | -6.37 | 7.23 | 0.14 | 1.12 | 11.61 | 0.0 | 11.1 | 0 | 0 | 0 | 15.49 | 29.52 | 2.24 | 27.09 | 14.98 | 5.82 | 0.75 | -16.67 | 4.17 | 16.24 | 26.28 | 2.33 | 0.06 | 3.73 | -6.95 |
| 24Q2 (19) | 26.04 | 2.52 | 148.0 | 1.91 | -42.3 | -69.78 | 0 | 0 | 0 | 0 | 0 | 0 | 21.02 | 7.79 | 8.52 | 3.31 | 11.07 | 1.22 | 10.22 | -2.11 | 9.89 | 12.93 | -4.15 | 4.68 | 0.96 | 10.34 | 12.94 | 7.98 | -5.67 | 6.12 | 19.95 | 0.0 | 0.1 | 8.68 | -1.7 | -6.26 | 7.22 | 0.42 | 1.55 | 11.61 | 11.1 | 11.1 | 0 | 0 | 0 | 11.96 | 22.04 | 1.1 | 23.56 | 16.35 | 5.75 | 0.9 | 36.36 | 63.64 | 12.86 | 22.94 | 3.88 | 0.06 | -35.92 | -7.57 |
| 24Q1 (18) | 25.4 | 52.74 | -24.49 | 3.31 | 0 | -64.02 | 0 | 0 | -100.0 | 0 | 0 | 0 | 19.5 | 9.67 | 5.98 | 2.98 | 34.84 | 4.93 | 10.44 | 9.43 | 1.46 | 13.49 | 7.88 | -4.52 | 0.87 | -16.35 | 8.75 | 8.46 | 2.67 | 11.46 | 19.95 | 0.05 | 0.15 | 8.83 | -1.56 | -6.06 | 7.19 | 0.42 | 1.55 | 10.45 | 0.0 | 11.17 | 0 | 0 | -100.0 | 9.8 | -43.29 | 3.59 | 20.25 | -26.97 | 6.52 | 0.66 | 40.43 | 69.23 | 10.46 | -41.07 | 6.19 | 0.09 | 26.48 | -3.93 |
| 23Q4 (17) | 16.63 | 62.72 | 3.16 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.78 | -14.27 | -3.89 | 2.21 | -33.43 | -10.89 | 9.54 | -1.75 | 14.39 | 12.50 | -0.82 | 5.41 | 1.04 | 9.47 | 2.97 | 8.24 | 5.1 | 11.5 | 19.94 | 0.05 | 0.15 | 8.97 | -1.54 | -6.07 | 7.16 | 0.14 | 1.27 | 10.45 | 0.0 | 11.17 | 0 | 0 | -100.0 | 17.28 | 14.06 | 6.54 | 27.73 | 8.32 | 7.61 | 0.47 | -34.72 | 193.75 | 17.75 | 11.85 | 8.36 | 0.07 | 10.68 | -7.38 |
| 23Q3 (16) | 10.22 | -2.67 | -54.44 | 5.35 | -15.35 | 4.49 | 0 | 0 | -100.0 | 0 | 0 | 0 | 20.74 | 7.07 | 9.04 | 3.32 | 1.53 | 8.85 | 9.71 | 4.41 | -9.51 | 12.61 | 2.08 | -21.08 | 0.95 | 11.76 | 0.0 | 7.84 | 4.26 | 19.15 | 19.93 | 0.0 | 0.1 | 9.11 | -1.62 | -6.08 | 7.15 | 0.56 | 1.42 | 10.45 | 0.0 | 11.17 | 0 | 0 | -100.0 | 15.15 | 28.06 | 10.66 | 25.6 | 14.9 | 10.15 | 0.72 | 30.91 | 71.43 | 15.87 | 28.19 | 12.47 | 0.07 | 3.04 | -4.73 |
| 23Q2 (15) | 10.5 | -68.79 | -38.85 | 6.32 | -31.3 | 30.85 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 19.37 | 5.27 | 14.55 | 3.27 | 15.14 | 23.86 | 9.3 | -9.62 | -17.04 | 12.35 | -12.57 | -29.32 | 0.85 | 6.25 | 6.25 | 7.52 | -0.92 | 21.68 | 19.93 | 0.05 | -1.29 | 9.26 | -1.49 | -6.09 | 7.11 | 0.42 | 1.72 | 10.45 | 11.17 | 11.17 | 0 | -100.0 | -100.0 | 11.83 | 25.05 | 11.18 | 22.28 | 17.2 | 10.35 | 0.55 | 41.03 | 292.86 | 12.38 | 25.69 | 14.84 | 0.06 | -33.4 | -1.93 |
| 23Q1 (14) | 33.64 | 108.68 | 94.68 | 9.2 | 48.39 | 73.26 | 0.42 | -19.23 | 7.69 | 0 | 0 | -100.0 | 18.4 | -0.54 | 15.94 | 2.84 | 14.52 | 24.56 | 10.29 | 23.38 | 3.31 | 14.13 | 19.1 | -13.09 | 0.8 | -20.79 | 8.11 | 7.59 | 2.71 | 47.09 | 19.92 | 0.05 | -2.45 | 9.4 | -1.57 | -6.09 | 7.08 | 0.14 | 1.58 | 9.4 | 0.0 | 10.85 | 0.15 | 0.0 | -34.78 | 9.46 | -41.68 | -44.94 | 19.01 | -26.23 | -26.57 | 0.39 | 143.75 | 95.0 | 9.85 | -39.87 | -43.33 | 0.10 | 21.94 | 20.39 |
| 22Q4 (13) | 16.12 | -28.13 | 32.57 | 6.2 | 21.09 | 24.5 | 0.52 | -20.0 | 40.54 | 0 | 0 | -100.0 | 18.5 | -2.73 | 20.44 | 2.48 | -18.69 | 32.62 | 8.34 | -22.27 | -19.96 | 11.86 | -25.75 | -32.19 | 1.01 | 6.32 | 21.69 | 7.39 | 12.31 | 46.34 | 19.91 | 0.0 | -4.05 | 9.55 | -1.55 | -5.82 | 7.07 | 0.28 | 1.58 | 9.4 | 0.0 | 10.85 | 0.15 | 0.0 | -34.78 | 16.22 | 18.48 | 8.86 | 25.77 | 10.89 | 9.1 | 0.16 | -61.9 | 206.67 | 16.38 | 16.09 | 11.05 | 0.08 | 13.84 | 6.78 |
| 22Q3 (12) | 22.43 | 30.63 | 117.98 | 5.12 | 6.0 | -9.86 | 0.65 | 58.54 | 75.68 | 0 | -100.0 | -100.0 | 19.02 | 12.48 | 18.88 | 3.05 | 15.53 | 9.32 | 10.73 | -4.28 | 25.06 | 15.98 | -8.59 | 9.32 | 0.95 | 18.75 | 25.0 | 6.58 | 6.47 | 31.34 | 19.91 | -1.39 | -4.46 | 9.7 | -1.62 | 613.24 | 7.05 | 0.86 | 1.44 | 9.4 | 0.0 | 10.85 | 0.15 | 0.0 | -34.78 | 13.69 | 28.67 | 5.55 | 23.24 | 15.11 | 7.2 | 0.42 | 200.0 | 4300.0 | 14.11 | 30.89 | 8.87 | 0.07 | 6.08 | 2.15 |
| 22Q2 (11) | 17.17 | -0.64 | 5.34 | 4.83 | -9.04 | 35.67 | 0.41 | 5.13 | -22.64 | 2.0 | 0.0 | -24.24 | 16.91 | 6.55 | 20.44 | 2.64 | 15.79 | 12.82 | 11.21 | 12.55 | 23.73 | 17.48 | 7.51 | 12.06 | 0.8 | 8.11 | 14.29 | 6.18 | 19.77 | 23.11 | 20.19 | -1.13 | -10.98 | 9.86 | -1.5 | 625.0 | 6.99 | 0.29 | 1.16 | 9.4 | 10.85 | 10.85 | 0.15 | -34.78 | -34.78 | 10.64 | -38.07 | 4.52 | 20.19 | -22.02 | 6.83 | 0.14 | -30.0 | 1300.0 | 10.78 | -37.97 | 5.79 | 0.06 | -18.25 | 1.03 |
| 22Q1 (10) | 17.28 | 42.11 | 306.59 | 5.31 | 6.63 | 14.19 | 0.39 | 5.41 | -84.08 | 2.0 | -24.24 | 0 | 15.87 | 3.32 | 12.08 | 2.28 | 21.93 | 8.06 | 9.96 | -4.41 | -12.4 | 16.26 | -7.08 | -17.73 | 0.74 | -10.84 | 8.82 | 5.16 | 2.18 | 3.41 | 20.42 | -1.59 | 87.17 | 10.01 | -1.28 | 636.03 | 6.97 | 0.14 | 0.87 | 8.48 | 0.0 | 10.85 | 0.23 | 0.0 | 0 | 17.18 | 15.3 | 4.12 | 25.89 | 9.61 | 7.2 | 0.2 | 233.33 | 0 | 17.38 | 17.83 | 5.33 | 0.08 | 8.16 | -8.34 |
| 21Q4 (9) | 12.16 | 18.17 | 127.72 | 4.98 | -12.32 | 7.1 | 0.37 | 0.0 | -85.02 | 2.64 | 0.0 | 780.0 | 15.36 | -4.0 | 5.86 | 1.87 | -32.97 | 3.31 | 10.42 | 21.45 | 24.05 | 17.49 | 19.71 | 17.42 | 0.83 | 9.21 | 10.67 | 5.05 | 0.8 | 4.55 | 20.75 | -0.43 | 80.59 | 10.14 | 645.59 | 645.59 | 6.96 | 0.14 | 0.87 | 8.48 | 0.0 | 10.85 | 0.23 | 0.0 | 0 | 14.9 | 14.88 | 3.54 | 23.62 | 8.95 | 7.17 | -0.15 | -1400.0 | 34.78 | 14.75 | 13.81 | 4.17 | 0.07 | 8.9 | -11.73 |
| 21Q3 (8) | 10.29 | -36.87 | 72.94 | 5.68 | 59.55 | 59.1 | 0.37 | -30.19 | -85.49 | 2.64 | 0.0 | 780.0 | 16.0 | 13.96 | 4.03 | 2.79 | 19.23 | 10.28 | 8.58 | -5.3 | -1.49 | 14.61 | -6.3 | -7.63 | 0.76 | 8.57 | 0.0 | 5.01 | -0.2 | 15.44 | 20.84 | -8.11 | 74.39 | 1.36 | 0.0 | 0.0 | 6.95 | 0.58 | 3.27 | 8.48 | 0.0 | 10.85 | 0.23 | 0.0 | 0 | 12.97 | 27.41 | 2.61 | 21.68 | 14.71 | 6.85 | -0.01 | -200.0 | 91.67 | 12.96 | 27.18 | 3.51 | 0.07 | 4.91 | -23.05 |
| 21Q2 (7) | 16.3 | 283.53 | 311.62 | 3.56 | -23.44 | -16.04 | 0.53 | -78.37 | 0 | 2.64 | 0 | 0 | 14.04 | -0.85 | 4.08 | 2.34 | 10.9 | 15.27 | 9.06 | -20.32 | -29.49 | 15.60 | -21.07 | 0 | 0.7 | 2.94 | -6.67 | 5.02 | 0.6 | 18.68 | 22.68 | 107.88 | 81.59 | 1.36 | 0.0 | 0.0 | 6.91 | 0.0 | 2.98 | 8.48 | 10.85 | 10.85 | 0.23 | 0 | 0 | 10.18 | -38.3 | 0.69 | 18.9 | -21.74 | 6.42 | 0.01 | 0 | 111.11 | 10.19 | -38.24 | 1.7 | 0.06 | -25.83 | -21.27 |
| 21Q1 (6) | 4.25 | -20.41 | -79.24 | 4.65 | 0.0 | 86.0 | 2.45 | -0.81 | 62.25 | 0 | -100.0 | -100.0 | 14.16 | -2.41 | 8.92 | 2.11 | 16.57 | 2.93 | 11.37 | 35.36 | -9.9 | 19.76 | 32.63 | 0 | 0.68 | -9.33 | -6.85 | 4.99 | 3.31 | 17.14 | 10.91 | -5.05 | -24.08 | 1.36 | 0.0 | 0.0 | 6.91 | 0.14 | 2.98 | 7.65 | 0.0 | 11.84 | 0 | 0 | -100.0 | 16.5 | 14.66 | 2.29 | 24.15 | 9.57 | 5.05 | 0 | 100.0 | -100.0 | 16.5 | 16.53 | 2.23 | 0.09 | 4.16 | -21.85 |
| 20Q4 (5) | 5.34 | -10.25 | -68.21 | 4.65 | 30.25 | 52.46 | 2.47 | -3.14 | 84.33 | 0.3 | 0.0 | 0.0 | 14.51 | -5.66 | 10.09 | 1.81 | -28.46 | 10.37 | 8.4 | -3.56 | -29.71 | 14.90 | -5.83 | 0 | 0.75 | -1.32 | 2.74 | 4.83 | 11.29 | 15.27 | 11.49 | -3.85 | -19.54 | 1.36 | 0.0 | 0.0 | 6.9 | 2.53 | 2.83 | 7.65 | 0.0 | 11.84 | 0 | 0 | -100.0 | 14.39 | 13.84 | 2.2 | 22.04 | 8.62 | 5.2 | -0.23 | -91.67 | -291.67 | 14.16 | 13.1 | -0.28 | 0.08 | -5.07 | -23.39 |
| 20Q3 (4) | 5.95 | 50.25 | 0.0 | 3.57 | -15.8 | 0.0 | 2.55 | 0 | 0.0 | 0.3 | 0 | 0.0 | 15.38 | 14.01 | 0.0 | 2.53 | 24.63 | 0.0 | 8.71 | -32.22 | 0.0 | 15.82 | 0 | 0.0 | 0.76 | 1.33 | 0.0 | 4.34 | 2.6 | 0.0 | 11.95 | -4.32 | 0.0 | 1.36 | 0.0 | 0.0 | 6.73 | 0.3 | 0.0 | 7.65 | 0.0 | 0.0 | 0 | 0 | 0.0 | 12.64 | 25.02 | 0.0 | 20.29 | 14.25 | 0.0 | -0.12 | -33.33 | 0.0 | 12.52 | 24.95 | 0.0 | 0.09 | 7.34 | 0.0 |
