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) | 5.06 | -21.31 | 5.3 | -13.4 | 0.57 | -9.52 | 0 | 0 | 21.2 | -16.96 | -0.43 | 0 | 3.53 | -4.85 | 16.65 | 14.58 | 2.64 | -12.29 | 0.95 | 2.15 | 1.39 | -6.08 | 0.53 | -5.36 | 5.19 | 0.0 | 0.44 | 2.33 | 0.7 | -14.63 | -0.38 | 0 | 0.76 | -47.59 | -1.09 | 0 | -1.47 | 0 | 0.31 | 7.56 |
| 2022 (9) | 6.43 | 5.58 | 6.12 | 7.56 | 0.63 | 21.15 | 0 | 0 | 25.53 | -0.78 | 0.35 | -39.66 | 3.71 | -28.38 | 14.53 | -27.82 | 3.01 | -2.59 | 0.93 | 9.41 | 1.48 | -20.0 | 0.56 | 107.41 | 5.19 | 0.0 | 0.43 | 16.22 | 0.82 | -13.68 | 0.21 | -64.41 | 1.45 | -24.08 | -0.68 | 0 | -0.47 | 0 | 0.29 | 19.66 |
| 2021 (8) | 6.09 | 10.73 | 5.69 | -1.56 | 0.52 | 13.04 | 0 | 0 | 25.73 | 21.31 | 0.58 | 286.67 | 5.18 | 3.39 | 20.13 | -14.77 | 3.09 | 30.93 | 0.85 | -15.0 | 1.85 | -21.94 | 0.27 | 80.0 | 5.19 | 0.0 | 0.37 | 2.78 | 0.95 | 0.0 | 0.59 | 321.43 | 1.91 | 32.64 | -0.79 | 0 | -0.2 | 0 | 0.24 | 73.55 |
| 2020 (7) | 5.5 | -43.99 | 5.78 | -44.21 | 0.46 | -19.3 | 0 | 0 | 21.21 | -56.3 | 0.15 | -78.57 | 5.01 | -40.29 | 23.62 | 36.66 | 2.36 | -47.44 | 1.0 | 63.93 | 2.37 | 6.76 | 0.15 | -40.0 | 5.19 | 0.0 | 0.36 | 20.0 | 0.95 | 37.68 | 0.14 | -73.08 | 1.44 | -5.26 | -0.93 | 0 | -0.79 | 0 | 0.14 | -59.78 |
| 2019 (6) | 9.82 | 3.37 | 10.36 | -5.65 | 0.57 | -3.39 | 0 | 0 | 48.54 | -11.49 | 0.7 | 22.81 | 8.39 | -16.43 | 17.28 | -5.59 | 4.49 | -7.61 | 0.61 | -14.08 | 2.22 | 30.59 | 0.25 | -13.79 | 5.19 | 0.0 | 0.3 | 20.0 | 0.69 | 72.5 | 0.52 | -7.14 | 1.52 | 25.62 | -0.93 | 0 | -0.41 | 0 | 0.35 | -6.78 |
| 2018 (5) | 9.5 | 45.93 | 10.98 | 25.34 | 0.59 | 7.27 | 0 | 0 | 54.84 | 26.16 | 0.57 | 18.75 | 10.04 | 21.26 | 18.31 | -3.88 | 4.86 | 19.7 | 0.71 | 610.0 | 1.7 | -7.1 | 0.29 | -6.45 | 5.19 | 0.0 | 0.25 | 25.0 | 0.4 | 900.0 | 0.56 | 16.67 | 1.21 | 65.75 | -0.67 | 0 | -0.11 | 0 | 0.37 | 8.77 |
| 2017 (4) | 6.51 | 29.68 | 8.76 | 15.72 | 0.55 | -1.79 | 0 | 0 | 43.47 | 2.52 | 0.48 | 700.0 | 8.28 | -6.86 | 19.05 | -9.15 | 4.06 | 6.56 | 0.1 | -23.08 | 1.83 | -14.49 | 0.31 | 342.86 | 5.19 | 0.0 | 0.2 | 0.0 | 0.04 | 100.0 | 0.48 | 1500.0 | 0.73 | 204.17 | -0.38 | 0 | 0.1 | 0 | 0.34 | -8.27 |
| 2016 (3) | 5.02 | 36.04 | 7.57 | 60.72 | 0.56 | 24.44 | 0 | 0 | 42.4 | 85.56 | 0.06 | -45.45 | 8.89 | 88.35 | 20.97 | 1.5 | 3.81 | 86.76 | 0.13 | 550.0 | 2.14 | 27.38 | 0.07 | 16.67 | 5.19 | 0.0 | 0.2 | 0.0 | 0.02 | 0.0 | 0.03 | 200.0 | 0.24 | 4.35 | -0.26 | 0 | -0.23 | 0 | 0.37 | 254.23 |
| 2015 (2) | 3.69 | -23.44 | 4.71 | 33.81 | 0.45 | 125.0 | 0 | 0 | 22.85 | 13.23 | 0.11 | 266.67 | 4.72 | 31.48 | 20.66 | 16.11 | 2.04 | 98.06 | 0.02 | -81.82 | 1.68 | 34.4 | 0.06 | 100.0 | 5.19 | -0.76 | 0.2 | 5.26 | 0.02 | 0.0 | 0.01 | -85.71 | 0.23 | -17.86 | 0.2 | -44.44 | 0.21 | -51.16 | 0.11 | 137.26 |
| 2014 (1) | 4.82 | 22.34 | 3.52 | 1.73 | 0.2 | 42.86 | 0.3 | 0 | 20.18 | 11.49 | 0.03 | -95.77 | 3.59 | -10.92 | 17.79 | -20.1 | 1.03 | 15.73 | 0.11 | -31.25 | 1.25 | -0.79 | 0.03 | -25.0 | 5.23 | 28.19 | 0.19 | 58.33 | 0.02 | 0.0 | 0.07 | -88.14 | 0.28 | -62.16 | 0.36 | 414.29 | 0.43 | -34.85 | 0.04 | 9.61 |
| 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) | 5.78 | -3.18 | 42.72 | 6.26 | 8.87 | 17.89 | 0.33 | -21.43 | -45.0 | 0 | 0 | 0 | 5.06 | -4.35 | -13.8 | -0.23 | -53.33 | -109.09 | 3.71 | 0.27 | -12.5 | 18.55 | 4.33 | -5.11 | 2.73 | 5.0 | 2.25 | 0.93 | 0.0 | -4.12 | 1.22 | -4.69 | -18.67 | 0.5 | -1.96 | -13.79 | 5.19 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | -1.07 | -50.7 | -328.0 | 0.07 | -83.72 | -92.22 | -0.71 | 13.41 | 5.33 | -1.78 | -16.34 | -78.0 | 0.29 | -1.37 | -1.27 |
| 24Q2 (19) | 5.97 | 39.49 | -6.13 | 5.75 | 1.59 | -9.45 | 0.42 | -16.0 | -28.81 | 0 | 0 | 0 | 5.29 | 17.82 | 2.92 | -0.15 | 16.67 | -1600.0 | 3.7 | 9.14 | -2.12 | 17.78 | 8.36 | 6.16 | 2.6 | -8.77 | -11.56 | 0.93 | 2.2 | 3.33 | 1.28 | -5.19 | 7.56 | 0.51 | -1.92 | -13.56 | 5.19 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | -0.71 | -24.56 | -446.15 | 0.43 | -25.86 | -57.43 | -0.82 | 2.38 | 6.82 | -1.53 | -8.51 | -51.49 | 0.30 | -3.62 | 1.44 |
| 24Q1 (18) | 4.28 | -15.42 | -39.63 | 5.66 | 6.79 | -14.24 | 0.5 | -12.28 | -18.03 | 0 | 0 | 0 | 4.49 | -12.98 | -10.56 | -0.18 | -38.46 | 0.0 | 3.39 | -3.97 | -10.79 | 16.41 | -1.5 | 4.19 | 2.85 | 7.95 | -3.72 | 0.91 | -4.21 | -1.09 | 1.35 | -2.88 | 1.5 | 0.52 | -1.89 | -11.86 | 5.19 | 0.0 | 0.0 | 0.44 | 0.0 | 2.33 | 0.7 | 0.0 | -14.63 | -0.57 | -50.0 | -2950.0 | 0.58 | -23.68 | -54.33 | -0.84 | 22.94 | -47.37 | -1.41 | 4.08 | -156.36 | 0.31 | -0.48 | 4.97 |
| 23Q4 (17) | 5.06 | 24.94 | -21.31 | 5.3 | -0.19 | -13.4 | 0.57 | -5.0 | -9.52 | 0 | 0 | 0 | 5.16 | -12.1 | -8.83 | -0.13 | -18.18 | -333.33 | 3.53 | -16.75 | -4.85 | 16.66 | -14.78 | 14.64 | 2.64 | -1.12 | -12.29 | 0.95 | -2.06 | 2.15 | 1.39 | -7.33 | -6.08 | 0.53 | -8.62 | -5.36 | 5.19 | 0.0 | 0.0 | 0.44 | 0.0 | 2.33 | 0.7 | 0.0 | -14.63 | -0.38 | -52.0 | -280.95 | 0.76 | -15.56 | -47.59 | -1.09 | -45.33 | -60.29 | -1.47 | -47.0 | -212.77 | 0.31 | 4.36 | 7.56 |
| 23Q3 (16) | 4.05 | -36.32 | -42.14 | 5.31 | -16.38 | -12.95 | 0.6 | 1.69 | -1.64 | 0 | 0 | 0 | 5.87 | 14.2 | -13.04 | -0.11 | -1200.0 | -152.38 | 4.24 | 12.17 | -15.54 | 19.55 | 16.72 | 7.4 | 2.67 | -9.18 | -18.35 | 0.97 | 7.78 | 185.29 | 1.5 | 26.05 | -7.41 | 0.58 | -1.69 | 0.0 | 5.19 | 0.0 | 0.0 | 0.44 | 0.0 | 2.33 | 0.7 | 0.0 | -14.63 | -0.25 | -92.31 | -167.57 | 0.9 | -10.89 | -44.1 | -0.75 | 14.77 | -27.12 | -1.0 | 0.99 | -354.55 | 0.30 | 1.34 | 12.6 |
| 23Q2 (15) | 6.36 | -10.3 | -18.36 | 6.35 | -3.79 | -3.35 | 0.59 | -3.28 | 13.46 | 0 | 0 | 0 | 5.14 | 2.39 | -23.28 | 0.01 | 105.56 | -93.75 | 3.78 | -0.53 | -26.32 | 16.75 | 6.35 | -9.44 | 2.94 | -0.68 | -8.41 | 0.9 | -2.17 | 164.71 | 1.19 | -10.53 | -25.16 | 0.59 | 0.0 | 0.0 | 5.19 | 0.0 | 0.0 | 0.44 | 2.33 | 2.33 | 0.7 | -14.63 | -14.63 | -0.13 | -750.0 | -168.42 | 1.01 | -20.47 | -29.37 | -0.88 | -54.39 | -49.15 | -1.01 | -83.64 | -152.5 | 0.29 | -0.26 | 11.25 |
| 23Q1 (14) | 7.09 | 10.26 | -0.56 | 6.6 | 7.84 | 10.92 | 0.61 | -3.17 | 17.31 | 0 | 0 | 0 | 5.02 | -11.31 | -21.81 | -0.18 | -500.0 | -1900.0 | 3.8 | 2.43 | -26.21 | 15.75 | 8.37 | -17.8 | 2.96 | -1.66 | -9.2 | 0.92 | -1.08 | 9.52 | 1.33 | -10.14 | -22.67 | 0.59 | 5.36 | 126.92 | 5.19 | 0.0 | 0.0 | 0.43 | 0.0 | 16.22 | 0.82 | 0.0 | -13.68 | 0.02 | -90.48 | -96.72 | 1.27 | -12.41 | -34.2 | -0.57 | 16.18 | 6.56 | -0.55 | -17.02 | 0 | 0.30 | 1.97 | 20.45 |
| 22Q4 (13) | 6.43 | -8.14 | 5.58 | 6.12 | 0.33 | 7.56 | 0.63 | 3.28 | 21.15 | 0 | 0 | 0 | 5.66 | -16.15 | -26.59 | -0.03 | -114.29 | -110.71 | 3.71 | -26.1 | -28.38 | 14.53 | -20.16 | -27.79 | 3.01 | -7.95 | -2.59 | 0.93 | 173.53 | 9.41 | 1.48 | -8.64 | -20.0 | 0.56 | -3.45 | 107.41 | 5.19 | 0.0 | 0.0 | 0.43 | 0.0 | 16.22 | 0.82 | 0.0 | -13.68 | 0.21 | -43.24 | -64.41 | 1.45 | -9.94 | -24.08 | -0.68 | -15.25 | 13.92 | -0.47 | -113.64 | -135.0 | 0.29 | 9.25 | 19.66 |
| 22Q3 (12) | 7.0 | -10.14 | 10.58 | 6.1 | -7.15 | 27.08 | 0.61 | 17.31 | 17.31 | 0 | 0 | 0 | 6.75 | 0.75 | -2.32 | 0.21 | 31.25 | 950.0 | 5.02 | -2.14 | 1.83 | 18.20 | -1.58 | -12.28 | 3.27 | 1.87 | 4.14 | 0.34 | 0.0 | -62.22 | 1.62 | 1.89 | -18.18 | 0.58 | -1.69 | 107.14 | 5.19 | 0.0 | 0.0 | 0.43 | 0.0 | 16.22 | 0.82 | 0.0 | -13.68 | 0.37 | 94.74 | 15.62 | 1.61 | 12.59 | -1.83 | -0.59 | 0.0 | 31.4 | -0.22 | 45.0 | 59.26 | 0.26 | 0.13 | 11.27 |
| 22Q2 (11) | 7.79 | 9.26 | 9.87 | 6.57 | 10.42 | 44.08 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | 6.7 | 4.36 | 14.73 | 0.16 | 1500.0 | 128.57 | 5.13 | -0.39 | -0.19 | 18.49 | -3.48 | -19.01 | 3.21 | -1.53 | 8.81 | 0.34 | -59.52 | -64.21 | 1.59 | -7.56 | -24.64 | 0.59 | 126.92 | 145.83 | 5.19 | 0.0 | 0.0 | 0.43 | 16.22 | 19.44 | 0.82 | -13.68 | -13.68 | 0.19 | -68.85 | -54.76 | 1.43 | -25.91 | -16.86 | -0.59 | 3.28 | 28.92 | -0.4 | 0 | 2.44 | 0.26 | 7.98 | 15.19 |
| 22Q1 (10) | 7.13 | 17.08 | 21.88 | 5.95 | 4.57 | 2.94 | 0.52 | 0.0 | 6.12 | 0 | 0 | 0 | 6.42 | -16.73 | 21.59 | 0.01 | -96.43 | -95.24 | 5.15 | -0.58 | 9.11 | 19.16 | -4.8 | 5.78 | 3.26 | 5.5 | 40.52 | 0.84 | -1.18 | -16.83 | 1.72 | -7.03 | -23.21 | 0.26 | -3.7 | 85.71 | 5.19 | 0.0 | 0.0 | 0.37 | 0.0 | 2.78 | 0.95 | 0.0 | 0.0 | 0.61 | 3.39 | 79.41 | 1.93 | 1.05 | 16.97 | -0.61 | 22.78 | 35.79 | 0 | 100.0 | 100.0 | 0.25 | 1.3 | 71.95 |
| 21Q4 (9) | 6.09 | -3.79 | 10.73 | 5.69 | 18.54 | -1.56 | 0.52 | 0.0 | 13.04 | 0 | 0 | 0 | 7.71 | 11.58 | 34.55 | 0.28 | 1300.0 | 1300.0 | 5.18 | 5.07 | 3.39 | 20.12 | -3.01 | 17.33 | 3.09 | -1.59 | 30.93 | 0.85 | -5.56 | -15.0 | 1.85 | -6.57 | -21.94 | 0.27 | -3.57 | 80.0 | 5.19 | 0.0 | 0.0 | 0.37 | 0.0 | 2.78 | 0.95 | 0.0 | 0.0 | 0.59 | 84.38 | 321.43 | 1.91 | 16.46 | 32.64 | -0.79 | 8.14 | 15.05 | -0.2 | 62.96 | 74.68 | 0.24 | 1.59 | 73.55 |
| 21Q3 (8) | 6.33 | -10.72 | 17.66 | 4.8 | 5.26 | -6.25 | 0.52 | 0.0 | 4.0 | 0 | 0 | 0 | 6.91 | 18.32 | 22.08 | 0.02 | -71.43 | -50.0 | 4.93 | -4.09 | -9.04 | 20.75 | -9.13 | 32.3 | 3.14 | 6.44 | 24.6 | 0.9 | -5.26 | 0.0 | 1.98 | -6.16 | -18.52 | 0.28 | 16.67 | 64.71 | 5.19 | 0.0 | 0.0 | 0.37 | 2.78 | 2.78 | 0.95 | 0.0 | 0.0 | 0.32 | -23.81 | 166.67 | 1.64 | -4.65 | 15.49 | -0.86 | -3.61 | 10.42 | -0.54 | -31.71 | 35.71 | 0.24 | 3.66 | 65.1 |
| 21Q2 (7) | 7.09 | 21.2 | -10.82 | 4.56 | -21.11 | -56.94 | 0.52 | 6.12 | 10.64 | 0 | 0 | 0 | 5.84 | 10.61 | -37.81 | 0.07 | -66.67 | -12.5 | 5.14 | 8.9 | -30.82 | 22.83 | 26.07 | 0 | 2.95 | 27.16 | -43.16 | 0.95 | -5.94 | 66.67 | 2.11 | -5.8 | 2.93 | 0.24 | 71.43 | -7.69 | 5.19 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.42 | 23.53 | 425.0 | 1.72 | 4.24 | 24.64 | -0.83 | 12.63 | 22.43 | -0.41 | 32.79 | 58.59 | 0.23 | 61.19 | -31.39 |
| 21Q1 (6) | 5.85 | 6.36 | -25.67 | 5.78 | 0.0 | -41.32 | 0.49 | 6.52 | -5.77 | 0 | 0 | 0 | 5.28 | -7.85 | -37.37 | 0.21 | 950.0 | 0 | 4.72 | -5.79 | -36.04 | 18.11 | 5.6 | 0 | 2.32 | -1.69 | -54.95 | 1.01 | 1.0 | 71.19 | 2.24 | -5.49 | 3.7 | 0.14 | -6.67 | -41.67 | 5.19 | 0.0 | 0.0 | 0.36 | 0.0 | 20.0 | 0.95 | 0.0 | 37.68 | 0.34 | 142.86 | -34.62 | 1.65 | 14.58 | 8.55 | -0.95 | -2.15 | 7.77 | -0.61 | 22.78 | -19.61 | 0.14 | 2.24 | -59.77 |
| 20Q4 (5) | 5.5 | 2.23 | -43.99 | 5.78 | 12.89 | -44.21 | 0.46 | -8.0 | -19.3 | 0 | 0 | 0 | 5.73 | 1.24 | -48.29 | 0.02 | -50.0 | -71.43 | 5.01 | -7.56 | -40.29 | 17.15 | 9.37 | 0 | 2.36 | -6.35 | -47.44 | 1.0 | 11.11 | 63.93 | 2.37 | -2.47 | 6.76 | 0.15 | -11.76 | -40.0 | 5.19 | 0.0 | 0.0 | 0.36 | 0.0 | 20.0 | 0.95 | 0.0 | 37.68 | 0.14 | 16.67 | -73.08 | 1.44 | 1.41 | -5.26 | -0.93 | 3.12 | 0.0 | -0.79 | 5.95 | -92.68 | 0.14 | -3.36 | -59.78 |
| 20Q3 (4) | 5.38 | -32.33 | 0.0 | 5.12 | -51.65 | 0.0 | 0.5 | 6.38 | 0.0 | 0 | 0 | 0.0 | 5.66 | -39.72 | 0.0 | 0.04 | -50.0 | 0.0 | 5.42 | -27.05 | 0.0 | 15.68 | 0 | 0.0 | 2.52 | -51.45 | 0.0 | 0.9 | 57.89 | 0.0 | 2.43 | 18.54 | 0.0 | 0.17 | -34.62 | 0.0 | 5.19 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.12 | 50.0 | 0.0 | 1.42 | 2.9 | 0.0 | -0.96 | 10.28 | 0.0 | -0.84 | 15.15 | 0.0 | 0.14 | -56.92 | 0.0 |
