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) | 20.53 | -3.8 | 3.69 | 7.58 | 0.18 | -33.33 | 0 | 0 | 29.9 | -23.74 | 1.58 | -52.98 | 9.95 | 7.68 | 33.28 | 41.21 | 17.4 | -29.18 | 0 | 0 | 1.66 | -9.78 | 0.42 | -27.59 | 16.48 | 0.0 | 1.99 | 19.88 | 0.04 | 33.33 | 6.42 | -16.08 | 8.46 | -9.42 | 0.03 | 0 | 6.45 | -15.24 | 0.07 | -2.84 |
| 2022 (9) | 21.34 | -17.7 | 3.43 | 0.88 | 0.27 | -10.0 | 0 | 0 | 39.21 | -13.48 | 3.36 | -4.0 | 9.24 | -25.06 | 23.57 | -13.38 | 24.57 | 9.01 | 0.12 | 0.0 | 1.84 | -12.8 | 0.58 | -1.69 | 16.48 | 0.0 | 1.66 | 27.69 | 0.03 | 0.0 | 7.65 | 14.35 | 9.34 | 16.46 | -0.04 | 0 | 7.61 | 13.08 | 0.07 | -0.59 |
| 2021 (8) | 25.93 | 98.24 | 3.4 | -67.34 | 0.3 | -52.38 | 0 | 0 | 45.32 | 19.04 | 3.5 | 872.22 | 12.33 | -41.15 | 27.21 | -50.56 | 22.54 | 7.95 | 0.12 | -86.05 | 2.11 | -29.67 | 0.59 | 13.46 | 16.48 | 0.0 | 1.3 | 2.36 | 0.03 | 0.0 | 6.69 | 88.45 | 8.02 | 65.36 | 0.04 | 33.33 | 6.73 | 87.99 | 0.07 | -3.72 |
| 2020 (7) | 13.08 | -39.86 | 10.41 | -35.82 | 0.63 | 110.0 | 0 | 0 | 38.07 | -34.15 | 0.36 | -83.18 | 20.95 | -4.6 | 55.03 | 44.87 | 20.88 | -14.14 | 0.86 | -7.53 | 3.0 | 10.7 | 0.52 | 8.33 | 16.48 | 0.0 | 1.27 | 20.95 | 0.03 | 0.0 | 3.55 | -29.7 | 4.85 | -21.01 | 0.03 | 0 | 3.58 | -28.83 | 0.07 | 2.57 |
| 2019 (6) | 21.75 | 239.84 | 16.22 | 7.77 | 0.3 | 0.0 | 0 | 0 | 57.81 | -16.35 | 2.14 | -43.83 | 21.96 | -0.99 | 37.99 | 18.36 | 24.32 | -23.64 | 0.93 | -8.82 | 2.71 | -10.26 | 0.48 | -4.0 | 16.48 | 0.0 | 1.05 | 56.72 | 0.03 | -62.5 | 5.05 | 3.7 | 6.14 | 9.25 | -0.02 | 0 | 5.03 | 2.86 | 0.07 | 0.58 |
| 2018 (5) | 6.4 | -46.04 | 15.05 | -25.35 | 0.3 | 3.45 | 0 | 0 | 69.11 | 66.17 | 3.81 | 38000.0 | 22.18 | 44.78 | 32.09 | -12.87 | 31.85 | -11.23 | 1.02 | -4.67 | 3.02 | -8.76 | 0.5 | 138.1 | 16.48 | 0.0 | 0.67 | 0.0 | 0.08 | -20.0 | 4.87 | 271.76 | 5.62 | 170.19 | 0.02 | 0 | 4.89 | 288.1 | 0.07 | -1.38 |
| 2017 (4) | 11.86 | 12.95 | 20.16 | 1085.88 | 0.29 | 0.0 | 0 | 0 | 41.59 | -1.63 | 0.01 | -99.33 | 15.32 | -1.16 | 36.84 | 0.48 | 35.88 | 84.66 | 1.07 | 268.97 | 3.31 | -8.06 | 0.21 | 23.53 | 16.48 | 0.18 | 0.67 | 28.85 | 0.1 | -52.38 | 1.31 | -52.19 | 2.08 | -40.06 | -0.05 | 0 | 1.26 | -52.81 | 0.07 | 12.54 |
| 2016 (3) | 10.5 | 27.89 | 1.7 | -63.83 | 0.29 | 0.0 | 0 | 0 | 42.28 | 38.53 | 1.49 | 136.51 | 15.5 | 8.39 | 36.66 | -21.76 | 19.43 | 53.23 | 0.29 | -79.86 | 3.6 | -7.46 | 0.17 | 70.0 | 16.45 | 23.04 | 0.52 | 13.04 | 0.21 | 600.0 | 2.74 | 25.11 | 3.47 | 29.48 | -0.07 | 0 | 2.67 | 32.84 | 0.06 | -20.06 |
| 2015 (2) | 8.21 | 69.98 | 4.7 | -2.08 | 0.29 | 0.0 | 0 | 0 | 30.52 | -17.69 | 0.63 | -79.48 | 14.3 | -27.96 | 46.85 | -12.48 | 12.68 | 13.93 | 1.44 | 311.43 | 3.89 | -6.94 | 0.1 | -16.67 | 13.37 | 0.22 | 0.46 | 206.67 | 0.03 | -81.25 | 2.19 | -29.13 | 2.68 | -21.18 | -0.18 | 0 | 2.01 | -35.16 | 0.08 | -6.08 |
| 2014 (1) | 4.83 | -2.82 | 4.8 | -12.73 | 0.29 | 163.64 | 0 | 0 | 37.08 | 20.35 | 3.07 | 100.65 | 19.85 | 24.22 | 53.53 | 3.21 | 11.13 | -15.49 | 0.35 | 75.0 | 4.18 | 298.1 | 0.12 | -14.29 | 13.34 | 0.98 | 0.15 | 0 | 0.16 | 433.33 | 3.09 | 104.64 | 3.4 | 120.78 | 0.01 | 0 | 3.1 | 124.64 | 0.09 | -5.76 |
| 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) | 19.47 | -0.26 | -4.04 | 1.79 | -5.29 | -50.14 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 7.44 | 11.38 | 1.22 | 0.42 | 7.69 | -19.23 | 9.63 | 20.38 | 5.36 | 35.91 | 19.97 | 43.86 | 14.47 | -7.48 | -20.71 | 4.14 | -0.72 | 3663.64 | 1.53 | -3.16 | -10.53 | 0.59 | 51.28 | 34.09 | 16.48 | 0.0 | 0.0 | 2.15 | 0.0 | 8.04 | 0.03 | 0.0 | -25.0 | 6.14 | 10.23 | 4.07 | 8.32 | 7.22 | 4.92 | 1.02 | 25.93 | 3500.0 | 7.16 | 12.23 | 21.98 | 0.07 | 0.55 | 0.58 |
| 24Q2 (19) | 19.52 | -9.08 | -9.12 | 1.89 | -11.68 | -52.75 | 0.18 | 0.0 | -14.29 | 0 | 0 | 0 | 6.68 | 15.37 | -8.99 | 0.39 | 550.0 | 587.5 | 8.0 | 8.7 | -12.95 | 29.93 | 11.38 | 24.7 | 15.64 | -6.46 | -21.6 | 4.17 | -0.48 | 3375.0 | 1.58 | -2.47 | -9.71 | 0.39 | -4.88 | -17.02 | 16.48 | 0.0 | 0.0 | 2.15 | 8.04 | 8.04 | 0.03 | -25.0 | -25.0 | 5.57 | -14.04 | 3.53 | 7.76 | -8.92 | 4.72 | 0.81 | 153.12 | 2600.0 | 6.38 | -6.18 | 17.93 | 0.07 | -2.5 | 4.03 |
| 24Q1 (18) | 21.47 | 4.58 | 2.48 | 2.14 | -42.01 | -47.8 | 0.18 | 0.0 | -25.0 | 0 | 0 | 0 | 5.79 | -16.21 | -30.24 | 0.06 | -88.46 | -90.48 | 7.36 | -26.03 | -26.25 | 26.87 | -19.25 | 6.84 | 16.72 | -3.91 | -25.32 | 4.19 | 0 | 3391.67 | 1.62 | -2.41 | -9.5 | 0.41 | -2.38 | -21.15 | 16.48 | 0.0 | 0.0 | 1.99 | 0.0 | 19.88 | 0.04 | 0.0 | 33.33 | 6.48 | 0.93 | -21.74 | 8.52 | 0.71 | -14.54 | 0.32 | 966.67 | 3300.0 | 6.8 | 5.43 | -17.78 | 0.07 | 2.74 | -0.98 |
| 23Q4 (17) | 20.53 | 1.18 | -3.8 | 3.69 | 2.79 | 7.58 | 0.18 | -5.26 | -33.33 | 0 | 0 | 0 | 6.91 | -5.99 | -49.3 | 0.52 | 0.0 | -38.82 | 9.95 | 8.86 | 7.68 | 33.28 | 33.33 | 41.18 | 17.4 | -4.66 | -29.18 | 0 | -100.0 | -100.0 | 1.66 | -2.92 | -9.78 | 0.42 | -4.55 | -27.59 | 16.48 | 0.0 | 0.0 | 1.99 | 0.0 | 19.88 | 0.04 | 0.0 | 33.33 | 6.42 | 8.81 | -16.08 | 8.46 | 6.68 | -9.42 | 0.03 | 200.0 | 175.0 | 6.45 | 9.88 | -15.24 | 0.07 | -0.15 | -2.84 |
| 23Q3 (16) | 20.29 | -5.54 | -11.2 | 3.59 | -10.25 | -10.25 | 0.19 | -9.52 | -36.67 | 0 | 0 | 0 | 7.35 | 0.14 | -18.51 | 0.52 | 750.0 | -62.32 | 9.14 | -0.54 | 2.7 | 24.96 | 3.99 | 6.79 | 18.25 | -8.52 | -39.25 | 0.11 | -8.33 | -8.33 | 1.71 | -2.29 | -9.04 | 0.44 | -6.38 | -24.14 | 16.48 | 0.0 | 0.0 | 1.99 | 0.0 | 19.88 | 0.04 | 0.0 | 33.33 | 5.9 | 9.67 | -12.98 | 7.93 | 7.02 | -6.38 | -0.03 | -200.0 | 0 | 5.87 | 8.5 | -13.42 | 0.07 | 4.0 | -2.41 |
| 23Q2 (15) | 21.48 | 2.53 | -12.65 | 4.0 | -2.44 | 14.29 | 0.21 | -12.5 | -30.0 | 0 | 0 | 0 | 7.34 | -11.57 | -15.92 | -0.08 | -112.7 | -150.0 | 9.19 | -7.92 | -2.85 | 24.00 | -4.57 | 0.01 | 19.95 | -10.9 | -29.08 | 0.12 | 0.0 | 0.0 | 1.75 | -2.23 | -10.71 | 0.47 | -9.62 | -12.96 | 16.48 | 0.0 | 0.0 | 1.99 | 19.88 | 19.88 | 0.04 | 33.33 | 33.33 | 5.38 | -35.02 | -0.37 | 7.41 | -25.68 | 4.51 | 0.03 | 400.0 | 400.0 | 5.41 | -34.58 | 0.37 | 0.07 | -7.2 | -5.97 |
| 23Q1 (14) | 20.95 | -1.83 | -11.97 | 4.1 | 19.53 | 115.79 | 0.24 | -11.11 | -20.0 | 0 | 0 | 0 | 8.3 | -39.1 | 6.14 | 0.63 | -25.88 | -35.05 | 9.98 | 8.01 | -6.73 | 25.15 | 6.7 | 4.81 | 22.39 | -8.87 | -10.9 | 0.12 | 0.0 | 0.0 | 1.79 | -2.72 | -11.82 | 0.52 | -10.34 | -7.14 | 16.48 | 0.0 | 0.0 | 1.66 | 0.0 | 27.69 | 0.03 | 0.0 | 0.0 | 8.28 | 8.24 | 8.24 | 9.97 | 6.75 | 10.9 | -0.01 | 75.0 | -112.5 | 8.27 | 8.67 | 6.99 | 0.07 | 0.81 | -1.51 |
| 22Q4 (13) | 21.34 | -6.61 | -17.7 | 3.43 | -14.25 | 0.88 | 0.27 | -10.0 | -10.0 | 0 | 0 | 0 | 13.63 | 51.11 | 8.95 | 0.85 | -38.41 | -32.0 | 9.24 | 3.82 | -25.06 | 23.57 | 0.85 | -13.34 | 24.57 | -18.21 | 9.01 | 0.12 | 0.0 | 0.0 | 1.84 | -2.13 | -12.8 | 0.58 | 0.0 | -1.69 | 16.48 | 0.0 | 0.0 | 1.66 | 0.0 | 27.69 | 0.03 | 0.0 | 0.0 | 7.65 | 12.83 | 14.35 | 9.34 | 10.27 | 16.46 | -0.04 | 0 | -200.0 | 7.61 | 12.24 | 13.08 | 0.07 | 0.29 | -0.59 |
| 22Q3 (12) | 22.85 | -7.08 | 5.74 | 4.0 | 14.29 | 25.0 | 0.3 | 0.0 | -52.38 | 0 | 0 | 0 | 9.02 | 3.32 | -12.93 | 1.38 | 762.5 | 74.68 | 8.9 | -5.92 | -35.46 | 23.37 | -2.61 | -22.73 | 30.04 | 6.79 | 40.37 | 0.12 | 0.0 | -85.71 | 1.88 | -4.08 | -25.4 | 0.58 | 7.41 | -3.33 | 16.48 | 0.0 | 0.0 | 1.66 | 0.0 | 27.69 | 0.03 | 0.0 | 0.0 | 6.78 | 25.56 | 24.86 | 8.47 | 19.46 | 25.3 | 0 | 100.0 | 0 | 6.78 | 25.79 | 24.86 | 0.07 | 0.21 | 3.7 |
| 22Q2 (11) | 24.59 | 3.32 | 10.97 | 3.5 | 84.21 | -52.77 | 0.3 | 0.0 | -52.38 | 0 | 0 | 0 | 8.73 | 11.64 | -37.19 | 0.16 | -83.51 | -85.05 | 9.46 | -11.59 | -37.89 | 24.00 | 0.01 | -30.91 | 28.13 | 11.94 | 37.69 | 0.12 | 0.0 | -85.71 | 1.96 | -3.45 | -26.87 | 0.54 | -3.57 | -14.29 | 16.48 | 0.0 | 0.0 | 1.66 | 27.69 | 30.71 | 0.03 | 0.0 | 0.0 | 5.4 | -29.41 | 8.0 | 7.09 | -21.13 | 12.54 | -0.01 | -112.5 | -150.0 | 5.39 | -30.27 | 7.37 | 0.07 | -2.79 | 5.85 |
| 22Q1 (10) | 23.8 | -8.21 | 60.27 | 1.9 | -44.12 | -64.81 | 0.3 | 0.0 | -52.38 | 0 | 0 | 0 | 7.82 | -37.49 | -8.64 | 0.97 | -22.4 | 155.26 | 10.7 | -13.22 | -33.42 | 24.00 | -11.78 | -39.39 | 25.13 | 11.49 | 15.91 | 0.12 | 0.0 | -86.05 | 2.03 | -3.79 | -28.52 | 0.56 | -5.08 | 14.29 | 16.48 | 0.0 | 0.0 | 1.3 | 0.0 | 2.36 | 0.03 | 0.0 | 0.0 | 7.65 | 14.35 | 95.15 | 8.99 | 12.09 | 72.22 | 0.08 | 100.0 | 166.67 | 7.73 | 14.86 | 95.7 | 0.07 | 1.76 | -2.44 |
| 21Q4 (9) | 25.93 | 19.99 | 98.24 | 3.4 | 6.25 | -67.34 | 0.3 | -52.38 | -52.38 | 0 | 0 | 0 | 12.51 | 20.75 | -2.04 | 1.25 | 58.23 | 23.76 | 12.33 | -10.59 | -41.15 | 27.20 | -10.07 | -50.57 | 22.54 | 5.33 | 7.95 | 0.12 | -85.71 | -86.05 | 2.11 | -16.27 | -29.67 | 0.59 | -1.67 | 13.46 | 16.48 | 0.0 | 0.0 | 1.3 | 0.0 | 2.36 | 0.03 | 0.0 | 0.0 | 6.69 | 23.2 | 88.45 | 8.02 | 18.64 | 65.36 | 0.04 | 0 | 33.33 | 6.73 | 23.94 | 87.99 | 0.07 | 4.61 | -3.72 |
| 21Q3 (8) | 21.61 | -2.48 | 99.17 | 3.2 | -56.82 | -81.78 | 0.63 | 0.0 | 0.0 | 0 | 0 | 0 | 10.36 | -25.47 | 20.19 | 0.79 | -26.17 | 231.67 | 13.79 | -9.46 | -30.04 | 30.25 | -12.91 | -43.13 | 21.4 | 4.75 | -11.83 | 0.84 | 0.0 | -8.7 | 2.52 | -5.97 | -20.0 | 0.6 | -4.76 | 39.53 | 16.48 | 0.0 | 0.0 | 1.3 | 2.36 | 2.36 | 0.03 | 0.0 | 0.0 | 5.43 | 8.6 | 113.78 | 6.76 | 7.3 | 76.04 | 0 | -100.0 | 100.0 | 5.43 | 8.17 | 117.2 | 0.07 | 2.29 | -2.76 |
| 21Q2 (7) | 22.16 | 49.23 | 34.55 | 7.41 | 37.22 | -57.41 | 0.63 | 0.0 | 110.0 | 0 | 0 | 0 | 13.9 | 62.38 | 30.64 | 1.07 | 181.58 | 813.33 | 15.23 | -5.23 | -23.66 | 34.73 | -12.27 | 0 | 20.43 | -5.77 | -18.35 | 0.84 | -2.33 | -7.69 | 2.68 | -5.63 | 4.69 | 0.63 | 28.57 | 50.0 | 16.48 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 5.0 | 27.55 | 58.73 | 6.3 | 20.69 | 41.57 | 0.02 | -33.33 | 125.0 | 5.02 | 27.09 | 63.52 | 0.07 | -10.41 | -3.36 |
| 21Q1 (6) | 14.85 | 13.53 | -23.77 | 5.4 | -48.13 | -69.82 | 0.63 | 0.0 | 110.0 | 0 | 0 | 0 | 8.56 | -32.97 | 41.72 | 0.38 | -62.38 | 245.45 | 16.07 | -23.29 | -15.15 | 39.59 | -28.06 | 0 | 21.68 | 3.83 | -16.26 | 0.86 | 0.0 | -6.52 | 2.84 | -5.33 | 7.58 | 0.49 | -5.77 | 11.36 | 16.48 | 0.0 | 0.0 | 1.27 | 0.0 | 20.95 | 0.03 | 0.0 | 0.0 | 3.92 | 10.42 | -24.03 | 5.22 | 7.63 | -16.48 | 0.03 | 0.0 | 137.5 | 3.95 | 10.34 | -22.24 | 0.07 | 0.43 | -0.76 |
| 20Q4 (5) | 13.08 | 20.55 | -39.86 | 10.41 | -40.72 | -35.82 | 0.63 | 0.0 | 110.0 | 0 | 0 | 0 | 12.77 | 48.14 | 8.59 | 1.01 | 268.33 | 559.09 | 20.95 | 6.29 | -4.6 | 55.03 | 3.47 | 0 | 20.88 | -13.97 | -14.14 | 0.86 | -6.52 | -7.53 | 3.0 | -4.76 | 10.7 | 0.52 | 20.93 | 8.33 | 16.48 | 0.0 | 0.0 | 1.27 | 0.0 | 20.95 | 0.03 | 0.0 | 0.0 | 3.55 | 39.76 | -29.7 | 4.85 | 26.3 | -21.01 | 0.03 | 175.0 | 250.0 | 3.58 | 43.2 | -28.83 | 0.07 | 5.65 | 2.57 |
| 20Q3 (4) | 10.85 | -34.12 | 0.0 | 17.56 | 0.92 | 0.0 | 0.63 | 110.0 | 0.0 | 0 | 0 | 0.0 | 8.62 | -18.98 | 0.0 | -0.6 | -300.0 | 0.0 | 19.71 | -1.2 | 0.0 | 53.18 | 0 | 0.0 | 24.27 | -3.0 | 0.0 | 0.92 | 1.1 | 0.0 | 3.15 | 23.05 | 0.0 | 0.43 | 2.38 | 0.0 | 16.48 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 2.54 | -19.37 | 0.0 | 3.84 | -13.71 | 0.0 | -0.04 | 50.0 | 0.0 | 2.5 | -18.57 | 0.0 | 0.07 | 1.66 | 0.0 |
