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) | 21.53 | 8.74 | 1.6 | -33.33 | 5.19 | 1630.0 | 0 | 0 | 29.59 | -20.61 | 2.18 | -34.34 | 9.23 | -5.72 | 31.19 | 18.75 | 4.23 | -25.4 | 0.06 | 0 | 0.81 | -86.45 | 0.25 | 47.06 | 7.9 | 0.0 | 4.66 | 7.87 | 0.92 | -24.59 | 12.61 | 4.56 | 18.19 | 3.35 | -1.49 | 0 | 11.12 | -0.18 | -0.00 | 0 |
| 2022 (9) | 19.8 | 66.25 | 2.4 | 7.14 | 0.3 | 42.86 | 0 | 0 | 37.27 | -10.39 | 3.32 | -2.06 | 9.79 | -32.01 | 26.27 | -24.13 | 5.67 | -31.44 | 0 | 0 | 5.98 | 5.65 | 0.17 | 6.25 | 7.9 | 0.0 | 4.32 | 8.27 | 1.22 | 34.07 | 12.06 | 10.44 | 17.6 | 11.25 | -0.92 | 0 | 11.14 | 14.85 | 0.00 | 0 |
| 2021 (8) | 11.91 | 4.11 | 2.24 | -26.56 | 0.21 | 200.0 | 0 | 0 | 41.59 | 32.66 | 3.39 | 56.94 | 14.4 | 30.08 | 34.62 | -1.95 | 8.27 | 21.98 | 0.01 | 0 | 5.66 | 117.69 | 0.16 | 0.0 | 7.9 | 0.0 | 3.99 | 5.28 | 0.91 | -28.35 | 10.92 | 28.62 | 15.82 | 16.67 | -1.22 | 0 | 9.7 | 27.97 | 0.00 | -47.55 |
| 2020 (7) | 11.44 | -9.78 | 3.05 | -19.95 | 0.07 | 0.0 | 0 | 0 | 31.35 | 0.03 | 2.16 | 22.73 | 11.07 | 8.74 | 35.31 | 8.71 | 6.78 | 25.32 | 0 | 0 | 2.6 | 25.0 | 0.16 | 77.78 | 7.9 | -2.95 | 3.79 | 4.7 | 1.27 | 209.76 | 8.49 | 0.95 | 13.56 | 8.92 | -0.91 | 0 | 7.58 | 6.16 | 0.00 | -32.72 |
| 2019 (6) | 12.68 | 20.42 | 3.81 | 20.19 | 0.07 | 0.0 | 0 | 0 | 31.34 | 0.74 | 1.76 | -14.15 | 10.18 | -1.07 | 32.48 | -1.8 | 5.41 | -3.22 | 0 | 0 | 2.08 | -3.7 | 0.09 | 0.0 | 8.14 | 0.0 | 3.62 | 5.85 | 0.41 | 355.56 | 8.41 | 4.99 | 12.45 | 8.07 | -1.27 | 0 | 7.14 | -6.05 | 0.00 | 0 |
| 2018 (5) | 10.53 | -5.73 | 3.17 | -14.09 | 0.07 | 0.0 | 0 | 0 | 31.11 | 14.67 | 2.05 | 22.02 | 10.29 | 18.41 | 33.08 | 3.26 | 5.59 | 6.27 | 0 | 0 | 2.16 | 191.89 | 0.09 | 12.5 | 8.14 | 0.0 | 3.42 | 5.23 | 0.09 | 0.0 | 8.01 | 15.09 | 11.52 | 11.84 | -0.41 | 0 | 7.6 | 8.73 | 0.00 | 0 |
| 2017 (4) | 11.17 | 3.71 | 3.69 | 41.92 | 0.07 | 0.0 | 0 | 0 | 27.13 | 4.79 | 1.68 | -31.15 | 8.69 | 0.7 | 32.03 | -3.91 | 5.26 | 8.9 | 0 | 0 | 0.74 | -8.64 | 0.08 | 166.67 | 8.14 | 0.0 | 3.25 | 8.33 | 0.09 | 0.0 | 6.96 | -0.14 | 10.3 | 2.28 | 0.03 | -84.21 | 6.99 | -2.37 | 0.00 | -37.53 |
| 2016 (3) | 10.77 | -14.52 | 2.6 | -50.1 | 0.07 | 0.0 | 0 | 0 | 25.89 | 1.81 | 2.44 | 159.57 | 8.63 | 6.94 | 33.33 | 5.04 | 4.83 | 7.57 | 0 | 0 | 0.81 | -8.99 | 0.03 | 0.0 | 8.14 | 3.96 | 3.0 | 3.09 | 0.09 | 0.0 | 6.97 | 33.02 | 10.07 | 22.21 | 0.19 | -88.05 | 7.16 | 4.83 | 0.01 | -8.7 |
| 2015 (2) | 12.6 | 10.53 | 5.21 | 19.77 | 0.07 | -89.39 | 0 | 0 | 25.43 | -9.98 | 0.94 | -75.96 | 8.07 | -29.95 | 31.73 | -22.18 | 4.49 | 3.22 | 0 | 0 | 0.89 | -7.29 | 0.03 | 0.0 | 7.83 | 2.62 | 2.91 | 15.48 | 0.09 | 0.0 | 5.24 | -25.46 | 8.24 | -14.52 | 1.59 | -22.82 | 6.83 | -24.86 | 0.01 | -5.6 |
| 2014 (1) | 11.4 | 7.65 | 4.35 | 74.7 | 0.66 | 842.86 | 0 | 0 | 28.25 | 12.06 | 3.91 | 42.18 | 11.52 | 34.58 | 40.78 | 20.1 | 4.35 | 15.08 | 0.02 | -33.33 | 0.96 | -51.27 | 0.03 | -25.0 | 7.63 | 1.73 | 2.52 | 12.5 | 0.09 | 0.0 | 7.03 | 48.31 | 9.64 | 36.16 | 2.06 | 59.69 | 9.09 | 50.75 | 0.01 | -4.92 |
| 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) | 23.47 | -4.01 | 13.88 | 2.35 | 23.68 | 23.68 | 0.31 | -85.38 | 34.78 | 0 | 0 | 0 | 8.83 | 9.96 | 7.55 | 0.55 | -51.75 | -50.45 | 10.55 | 7.22 | 1.15 | 34.36 | 5.05 | -1.25 | 4.65 | 3.79 | 11.78 | 0.09 | 0.0 | 80.0 | 0.5 | -19.35 | -91.38 | 0.22 | 15.79 | 15.79 | 9.17 | 5.65 | 16.08 | 4.88 | 0.0 | 4.72 | 1.49 | 0.0 | 61.96 | 13.18 | 4.35 | 5.52 | 19.55 | 2.89 | 8.19 | -0.01 | 98.46 | 98.8 | 13.17 | 9.93 | 12.95 | 0.00 | -7.81 | 262.85 |
| 24Q2 (19) | 24.45 | 0.08 | 20.56 | 1.9 | 0.0 | 35.71 | 2.12 | -53.51 | 457.89 | 0 | 0 | 0 | 8.03 | 19.32 | 5.94 | 1.14 | 35.71 | 72.73 | 9.84 | 15.76 | 4.57 | 32.71 | 14.03 | 7.56 | 4.48 | 6.41 | -0.88 | 0.09 | 0.0 | 0 | 0.62 | -13.89 | -89.35 | 0.19 | -17.39 | 46.15 | 8.68 | 8.09 | 9.87 | 4.88 | 4.72 | 4.72 | 1.49 | 61.96 | 61.96 | 12.63 | 2.85 | 10.98 | 19.0 | 6.38 | 11.96 | -0.65 | 26.97 | 64.67 | 11.98 | 5.18 | 25.58 | 0.00 | -10.82 | 264.68 |
| 24Q1 (18) | 24.43 | 13.47 | 19.87 | 1.9 | 18.75 | -13.64 | 4.56 | -12.14 | 1132.43 | 0 | 0 | 0 | 6.73 | -5.34 | 0.75 | 0.84 | 546.15 | 200.0 | 8.5 | -7.91 | -2.86 | 28.69 | -8.06 | 11.34 | 4.21 | -0.47 | -19.66 | 0.09 | 50.0 | 0 | 0.72 | -11.11 | -87.78 | 0.23 | -8.0 | 53.33 | 8.03 | 1.65 | 1.65 | 4.66 | 0.0 | 7.87 | 0.92 | 0.0 | -24.59 | 12.28 | -2.62 | 14.13 | 17.86 | -1.81 | 9.57 | -0.89 | 40.27 | -18.67 | 11.39 | 2.43 | 13.79 | 0.00 | 229.83 | 0 |
| 23Q4 (17) | 21.53 | 4.46 | 8.74 | 1.6 | -15.79 | -33.33 | 5.19 | 2156.52 | 1630.0 | 0 | 0 | 0 | 7.11 | -13.4 | -5.2 | 0.13 | -88.29 | -27.78 | 9.23 | -11.51 | -5.72 | 31.20 | -10.34 | 18.79 | 4.23 | 1.68 | -25.4 | 0.06 | 20.0 | 0 | 0.81 | -86.03 | -86.45 | 0.25 | 31.58 | 47.06 | 7.9 | 0.0 | 0.0 | 4.66 | 0.0 | 7.87 | 0.92 | 0.0 | -24.59 | 12.61 | 0.96 | 4.56 | 18.19 | 0.66 | 3.35 | -1.49 | -79.52 | -61.96 | 11.12 | -4.63 | -0.18 | -0.00 | -52.59 | 0 |
| 23Q3 (16) | 20.61 | 1.63 | 22.39 | 1.9 | 35.71 | -38.11 | 0.23 | -39.47 | 0.0 | 0 | 0 | 0 | 8.21 | 8.31 | -10.57 | 1.11 | 68.18 | 6.73 | 10.43 | 10.84 | -16.49 | 34.80 | 14.43 | 13.82 | 4.16 | -7.96 | -33.12 | 0.05 | 0 | 0 | 5.8 | -0.34 | 6.23 | 0.19 | 46.15 | 11.76 | 7.9 | 0.0 | 0.0 | 4.66 | 0.0 | 7.87 | 0.92 | 0.0 | -24.59 | 12.49 | 9.75 | 5.49 | 18.07 | 6.48 | 3.97 | -0.83 | 54.89 | -84.44 | 11.66 | 22.22 | 2.37 | -0.00 | 6.78 | -297.95 |
| 23Q2 (15) | 20.28 | -0.49 | 25.5 | 1.4 | -36.36 | -23.91 | 0.38 | 2.7 | 153.33 | 0 | 0 | 0 | 7.58 | 13.47 | -28.49 | 0.66 | 135.71 | -46.77 | 9.41 | 7.54 | -30.96 | 30.41 | 18.04 | -3.38 | 4.52 | -13.74 | -39.49 | 0 | 0 | 0 | 5.82 | -1.19 | 5.24 | 0.13 | -13.33 | -31.58 | 7.9 | 0.0 | 0.0 | 4.66 | 7.87 | 7.87 | 0.92 | -24.59 | -24.59 | 11.38 | 5.76 | 5.37 | 16.97 | 4.11 | 3.86 | -1.84 | -145.33 | -166.67 | 9.54 | -4.7 | -5.64 | -0.00 | 0 | -201.78 |
| 23Q1 (14) | 20.38 | 2.93 | 47.9 | 2.2 | -8.33 | -6.78 | 0.37 | 23.33 | 27.59 | 0 | 0 | 0 | 6.68 | -10.93 | -33.13 | 0.28 | 55.56 | -67.44 | 8.75 | -10.62 | -36.96 | 25.77 | -1.91 | -20.7 | 5.24 | -7.58 | -35.63 | 0 | 0 | 0 | 5.89 | -1.51 | 5.37 | 0.15 | -11.76 | -16.67 | 7.9 | 0.0 | 0.0 | 4.32 | 0.0 | 8.27 | 1.22 | 0.0 | 34.07 | 10.76 | -10.78 | -8.66 | 16.3 | -7.39 | -2.28 | -0.75 | 18.48 | -316.67 | 10.01 | -10.14 | -13.71 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 19.8 | 17.58 | 66.25 | 2.4 | -21.82 | 7.14 | 0.3 | 30.43 | 42.86 | 0 | 0 | 0 | 7.5 | -18.3 | -32.31 | 0.18 | -82.69 | -75.68 | 9.79 | -21.62 | -32.01 | 26.27 | -14.09 | -24.12 | 5.67 | -8.84 | -31.44 | 0 | 0 | -100.0 | 5.98 | 9.52 | 5.65 | 0.17 | 0.0 | 6.25 | 7.9 | 0.0 | 0.0 | 4.32 | 0.0 | 8.27 | 1.22 | 0.0 | 34.07 | 12.06 | 1.86 | 10.44 | 17.6 | 1.27 | 11.25 | -0.92 | -104.44 | 24.59 | 11.14 | -2.19 | 14.85 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 16.84 | 4.21 | 65.42 | 3.07 | 66.85 | -37.98 | 0.23 | 53.33 | 64.29 | 0 | 0 | 0 | 9.18 | -13.4 | -21.07 | 1.04 | -16.13 | 0.0 | 12.49 | -8.36 | -16.4 | 30.58 | -2.87 | -20.23 | 6.22 | -16.73 | -23.02 | 0 | 0 | -100.0 | 5.46 | -1.27 | 83.84 | 0.17 | -10.53 | 13.33 | 7.9 | 0.0 | 0.0 | 4.32 | 0.0 | 8.27 | 1.22 | 0.0 | 34.07 | 11.84 | 9.63 | 16.08 | 17.38 | 6.36 | 15.1 | -0.45 | 34.78 | 67.63 | 11.39 | 12.66 | 29.28 | 0.00 | -52.07 | -82.35 |
| 22Q2 (11) | 16.16 | 17.27 | 37.41 | 1.84 | -22.03 | -48.17 | 0.15 | -48.28 | 114.29 | 0 | 0 | 0 | 10.6 | 6.11 | 5.79 | 1.24 | 44.19 | 37.78 | 13.63 | -1.8 | 6.15 | 31.48 | -3.12 | -12.7 | 7.47 | -8.23 | -14.04 | 0 | 0 | -100.0 | 5.53 | -1.07 | 79.55 | 0.19 | 5.56 | 11.76 | 7.9 | 0.0 | 0.0 | 4.32 | 8.27 | 13.98 | 1.22 | 34.07 | -3.94 | 10.8 | -8.32 | 6.93 | 16.34 | -2.04 | 7.71 | -0.69 | -283.33 | 48.12 | 10.11 | -12.84 | 15.28 | 0.00 | -31.42 | -69.16 |
| 22Q1 (10) | 13.78 | 15.7 | 22.38 | 2.36 | 5.36 | -24.84 | 0.29 | 38.1 | 314.29 | 0 | 0 | 0 | 9.99 | -9.84 | 12.63 | 0.86 | 16.22 | 21.13 | 13.88 | -3.61 | 15.86 | 32.49 | -6.14 | -7.08 | 8.14 | -1.57 | 3.96 | 0 | -100.0 | 0 | 5.59 | -1.24 | 118.36 | 0.18 | 12.5 | 20.0 | 7.9 | 0.0 | 0.0 | 3.99 | 0.0 | 5.28 | 0.91 | 0.0 | -28.35 | 11.78 | 7.88 | 28.04 | 16.68 | 5.44 | 16.89 | -0.18 | 85.25 | 83.64 | 11.6 | 19.59 | 43.21 | 0.00 | -29.65 | -62.38 |
| 21Q4 (9) | 11.91 | 16.99 | 4.11 | 2.24 | -54.75 | -26.56 | 0.21 | 50.0 | 200.0 | 0 | 0 | 0 | 11.08 | -4.73 | 30.97 | 0.74 | -28.85 | 80.49 | 14.4 | -3.61 | 30.08 | 34.62 | -9.68 | -1.97 | 8.27 | 2.35 | 21.98 | 0.01 | -75.0 | 0 | 5.66 | 90.57 | 117.69 | 0.16 | 6.67 | 0.0 | 7.9 | 0.0 | 0.0 | 3.99 | 0.0 | 5.28 | 0.91 | 0.0 | -28.35 | 10.92 | 7.06 | 28.62 | 15.82 | 4.77 | 16.67 | -1.22 | 12.23 | -34.07 | 9.7 | 10.1 | 27.97 | 0.00 | -23.66 | -47.55 |
| 21Q3 (8) | 10.18 | -13.44 | -11.09 | 4.95 | 39.44 | 39.44 | 0.14 | 100.0 | 100.0 | 0 | 0 | 0 | 11.63 | 16.07 | 40.8 | 1.04 | 15.56 | 70.49 | 14.94 | 16.36 | 45.47 | 38.33 | 6.3 | 14.68 | 8.08 | -7.02 | 27.65 | 0.04 | -33.33 | 0 | 2.97 | -3.57 | 47.03 | 0.15 | -11.76 | -11.76 | 7.9 | 0.0 | 0.0 | 3.99 | 5.28 | 5.0 | 0.91 | -28.35 | -28.35 | 10.2 | 0.99 | 25.62 | 15.1 | -0.46 | 14.48 | -1.39 | -4.51 | 6.08 | 8.81 | 0.46 | 32.68 | 0.00 | -16.27 | -42.03 |
| 21Q2 (7) | 11.76 | 4.44 | -4.55 | 3.55 | 13.06 | -8.03 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 10.02 | 12.97 | 15.57 | 0.9 | 26.76 | -4.26 | 12.84 | 7.18 | 23.94 | 36.06 | 3.12 | 0 | 8.69 | 10.98 | 49.31 | 0.06 | 0 | 0 | 3.08 | 20.31 | 50.98 | 0.17 | 13.33 | -10.53 | 7.9 | 0.0 | -2.95 | 3.79 | 0.0 | -0.26 | 1.27 | 0.0 | 0.0 | 10.1 | 9.78 | 31.17 | 15.17 | 6.31 | 18.89 | -1.33 | -20.91 | 26.92 | 8.77 | 8.27 | 49.15 | 0.00 | -16.35 | -40.67 |
| 21Q1 (6) | 11.26 | -1.57 | -13.25 | 3.14 | 2.95 | -23.97 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 8.87 | 4.85 | 48.83 | 0.71 | 73.17 | 273.68 | 11.98 | 8.22 | 38.34 | 34.97 | -0.97 | 0 | 7.83 | 15.49 | 46.08 | 0 | 0 | 0 | 2.56 | -1.54 | 24.27 | 0.15 | -6.25 | 50.0 | 7.9 | 0.0 | -2.95 | 3.79 | 0.0 | 4.7 | 1.27 | 0.0 | 209.76 | 9.2 | 8.36 | 6.85 | 14.27 | 5.24 | 12.9 | -1.1 | -20.88 | 29.03 | 8.1 | 6.86 | 14.73 | 0.00 | -1.9 | -34.23 |
| 20Q4 (5) | 11.44 | -0.09 | -9.78 | 3.05 | -14.08 | -19.95 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 8.46 | 2.42 | 7.91 | 0.41 | -32.79 | 95.24 | 11.07 | 7.79 | 8.74 | 35.31 | 5.66 | 0 | 6.78 | 7.11 | 25.32 | 0 | 0 | 0 | 2.6 | 28.71 | 25.0 | 0.16 | -5.88 | 77.78 | 7.9 | 0.0 | -2.95 | 3.79 | -0.26 | 0 | 1.27 | 0.0 | 0 | 8.49 | 4.56 | 0 | 13.56 | 2.81 | 8.92 | -0.91 | 38.51 | 28.35 | 7.58 | 14.16 | 696.85 | 0.00 | -15.63 | -32.72 |
| 20Q3 (4) | 11.45 | -7.06 | 0.0 | 3.55 | -8.03 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 8.26 | -4.73 | 0.0 | 0.61 | -35.11 | 0.0 | 10.27 | -0.87 | 0.0 | 33.42 | 0 | 0.0 | 6.33 | 8.76 | 0.0 | 0 | 0 | 0.0 | 2.02 | -0.98 | 0.0 | 0.17 | -10.53 | 0.0 | 7.9 | -2.95 | 0.0 | 3.8 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 8.12 | 5.45 | 0.0 | 13.19 | 3.37 | 0.0 | -1.48 | 18.68 | 0.0 | 6.64 | 12.93 | 0.0 | 0.00 | -14.3 | 0.0 |
