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) | 10.61 | -25.23 | 0.61 | -33.7 | 0.01 | -50.0 | 0 | 0 | 76.31 | -13.25 | 5.53 | -1.07 | 7.76 | 5.43 | 10.17 | 21.54 | 14.9 | 56.02 | 0.01 | 0 | 0.22 | -21.43 | 2.25 | -8.54 | 12.27 | 0.0 | 5.16 | 12.66 | 0.87 | -30.95 | 16.42 | 8.31 | 22.45 | 6.9 | -0.89 | 0 | 15.53 | 8.68 | 0.03 | 6.1 |
| 2022 (9) | 14.19 | 118.31 | 0.92 | -63.49 | 0.02 | 0 | 0 | 0 | 87.97 | 1.32 | 5.59 | 15.02 | 7.36 | -44.99 | 8.37 | -45.71 | 9.55 | -35.78 | 0 | 0 | 0.28 | 0 | 2.46 | 472.09 | 12.27 | 20.53 | 4.58 | 11.44 | 1.26 | 15.6 | 15.16 | 16.71 | 21.0 | 15.45 | -0.87 | 0 | 14.29 | 22.77 | 0.03 | 0 |
| 2021 (8) | 6.5 | 5.18 | 2.52 | 157.14 | 0 | 0 | 0 | 0 | 86.82 | 21.39 | 4.86 | 67.59 | 13.38 | 61.4 | 15.41 | 32.96 | 14.87 | 86.34 | 0.01 | 0.0 | 0 | 0 | 0.43 | -18.87 | 10.18 | 0.89 | 4.11 | 7.59 | 1.09 | 37.97 | 12.99 | 19.39 | 18.19 | 17.51 | -1.35 | 0 | 11.64 | 18.9 | 0.00 | 0 |
| 2020 (7) | 6.18 | -11.21 | 0.98 | 30.67 | 0 | 0 | 0 | 0 | 71.52 | -4.46 | 2.9 | -23.08 | 8.29 | -8.3 | 11.59 | -4.01 | 7.98 | -14.74 | 0.01 | 0 | 0 | 0 | 0.53 | -14.52 | 10.09 | 0.0 | 3.82 | 11.05 | 0.79 | 16.18 | 10.88 | -1.45 | 15.48 | 2.11 | -1.09 | 0 | 9.79 | -4.49 | 0.00 | 0 |
| 2019 (6) | 6.96 | -6.2 | 0.75 | -45.65 | 0 | 0 | 0 | 0 | 74.86 | -20.72 | 3.77 | 5.01 | 9.04 | -23.06 | 12.08 | -2.96 | 9.36 | -21.61 | 0 | 0 | 0 | 0 | 0.62 | -6.06 | 10.09 | 0.0 | 3.44 | 11.69 | 0.68 | 38.78 | 11.04 | 6.56 | 15.16 | 8.75 | -0.79 | 0 | 10.25 | 5.89 | 0.00 | 0 |
| 2018 (5) | 7.42 | 25.34 | 1.38 | -71.95 | 0 | 0 | 0 | 0 | 94.42 | -5.98 | 3.59 | -11.36 | 11.75 | -9.2 | 12.44 | -3.42 | 11.94 | -25.65 | 0.01 | -50.0 | 0 | 0 | 0.66 | 175.0 | 10.09 | 0.0 | 3.08 | 14.93 | 0.49 | 58.06 | 10.36 | 8.94 | 13.94 | 11.52 | -0.68 | 0 | 9.68 | 7.32 | 0.00 | 0 |
| 2017 (4) | 5.92 | 12.76 | 4.92 | 281.4 | 0 | 0 | 0 | 0 | 100.43 | 47.21 | 4.05 | 16.05 | 12.94 | 31.1 | 12.88 | -10.94 | 16.06 | 24.79 | 0.02 | -66.67 | 0 | 0 | 0.24 | 118.18 | 10.09 | 0.0 | 2.68 | 15.02 | 0.31 | 14.81 | 9.51 | 14.99 | 12.5 | 15.0 | -0.49 | 0 | 9.02 | 13.32 | 0.00 | 0 |
| 2016 (3) | 5.25 | -56.03 | 1.29 | 31.63 | 0 | 0 | 0 | 0 | 68.22 | -7.56 | 3.49 | 53.07 | 9.87 | 28.85 | 14.47 | 39.39 | 12.87 | 88.16 | 0.06 | 0.0 | 0 | 0 | 0.11 | 37.5 | 10.09 | -33.44 | 2.33 | 10.95 | 0.27 | 145.45 | 8.27 | 16.48 | 10.87 | 16.76 | -0.31 | 0 | 7.96 | 22.46 | 0.00 | 0 |
| 2015 (2) | 11.94 | 35.99 | 0.98 | -71.51 | 0 | 0 | 0 | 0 | 73.8 | -27.77 | 2.28 | -53.56 | 7.66 | -22.15 | 10.38 | 7.78 | 6.84 | -47.79 | 0.06 | -53.85 | 0 | 0 | 0.08 | -33.33 | 15.16 | 11.06 | 2.1 | 30.43 | 0.11 | 22.22 | 7.1 | -18.11 | 9.31 | -10.22 | -0.6 | 0 | 6.5 | -21.5 | 0.00 | 0 |
| 2014 (1) | 8.78 | 13.73 | 3.44 | 186.67 | 0 | 0 | 0 | 0 | 102.18 | 3.88 | 4.91 | 9.84 | 9.84 | 23.93 | 9.63 | 19.3 | 13.1 | 6.24 | 0.13 | 0 | 0 | 0 | 0.12 | -14.29 | 13.65 | 1.49 | 1.61 | 38.79 | 0.09 | -59.09 | 8.67 | 27.13 | 10.37 | 26.46 | -0.39 | 0 | 8.28 | 23.03 | 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) | 11.81 | -21.48 | 28.23 | 2.85 | 17.28 | 338.46 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 18.98 | 0.74 | -1.45 | 0.36 | -59.55 | -74.29 | 8.45 | -4.63 | -9.43 | 10.73 | -4.29 | -12.4 | 15.05 | -15.97 | 39.74 | 0.01 | 0.0 | -50.0 | 0.21 | -4.55 | -8.7 | 2.11 | -2.31 | -8.66 | 12.87 | 0.0 | 4.89 | 5.71 | 0.0 | 10.66 | 0.89 | 0.0 | 2.3 | 14.22 | 2.6 | -3.79 | 20.82 | 1.76 | 0.0 | -0.68 | -17.24 | 2.86 | 13.54 | 1.96 | -3.84 | 0.02 | 2.17 | -28.88 |
| 24Q2 (19) | 15.04 | 100.8 | -10.95 | 2.43 | 57.79 | 11.47 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 18.84 | -3.24 | 14.39 | 0.89 | -24.58 | -24.58 | 8.86 | -2.21 | 18.61 | 11.21 | -5.14 | 19.1 | 17.91 | -5.84 | 93.62 | 0.01 | 0.0 | 0 | 0.22 | 0.0 | -4.35 | 2.16 | -3.14 | -8.86 | 12.87 | 0.0 | 4.89 | 5.71 | 10.66 | 10.66 | 0.89 | 2.3 | 2.3 | 13.86 | -21.21 | 3.51 | 20.46 | -13.42 | 5.36 | -0.58 | 17.14 | 30.95 | 13.28 | -21.37 | 5.82 | 0.02 | -26.07 | -26.55 |
| 24Q1 (18) | 7.49 | -29.41 | -39.69 | 1.54 | 152.46 | -27.7 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 19.47 | -9.36 | 1.88 | 1.18 | -29.34 | -7.81 | 9.06 | 16.75 | 22.27 | 11.82 | 16.2 | 34.0 | 19.02 | 27.65 | 158.78 | 0.01 | 0.0 | 0 | 0.22 | 0.0 | -4.35 | 2.23 | -0.89 | -7.47 | 12.87 | 4.89 | 4.89 | 5.16 | 0.0 | 12.66 | 0.87 | 0.0 | -30.95 | 17.59 | 7.13 | 41.85 | 23.63 | 5.26 | 29.55 | -0.7 | 21.35 | 23.91 | 16.89 | 8.76 | 47.13 | 0.03 | -7.59 | -17.91 |
| 23Q4 (17) | 10.61 | 15.2 | -25.23 | 0.61 | -6.15 | -33.7 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 21.48 | 11.53 | 0.61 | 1.67 | 19.29 | 29.46 | 7.76 | -16.83 | 5.43 | 10.17 | -16.97 | 21.52 | 14.9 | 38.35 | 56.02 | 0.01 | -50.0 | 0 | 0.22 | -4.35 | -21.43 | 2.25 | -2.6 | -8.54 | 12.27 | 0.0 | 0.0 | 5.16 | 0.0 | 12.66 | 0.87 | 0.0 | -30.95 | 16.42 | 11.1 | 8.31 | 22.45 | 7.83 | 6.9 | -0.89 | -27.14 | -2.3 | 15.53 | 10.3 | 8.68 | 0.03 | 1.89 | 6.1 |
| 23Q3 (16) | 9.21 | -45.47 | -10.5 | 0.65 | -70.18 | -35.0 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 19.26 | 16.94 | -14.21 | 1.4 | 18.64 | 12.0 | 9.33 | 24.9 | -7.99 | 12.25 | 30.13 | 6.64 | 10.77 | 16.43 | -11.79 | 0.02 | 0 | 100.0 | 0.23 | 0.0 | -42.5 | 2.31 | -2.53 | -8.33 | 12.27 | 0.0 | 9.85 | 5.16 | 0.0 | 12.66 | 0.87 | 0.0 | -30.95 | 14.78 | 10.38 | 7.8 | 20.82 | 7.21 | 6.5 | -0.7 | 16.67 | 6.67 | 14.08 | 12.19 | 8.64 | 0.03 | 5.52 | -2.46 |
| 23Q2 (15) | 16.89 | 35.99 | 82.59 | 2.18 | 2.35 | -51.12 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 16.47 | -13.81 | -22.05 | 1.18 | -7.81 | -19.73 | 7.47 | 0.81 | -38.11 | 9.41 | 6.73 | -32.07 | 9.25 | 25.85 | -33.26 | 0 | 0 | -100.0 | 0.23 | 0.0 | 0 | 2.37 | -1.66 | 438.64 | 12.27 | 0.0 | 20.53 | 5.16 | 12.66 | 12.66 | 0.87 | -30.95 | -30.95 | 13.39 | 7.98 | 7.46 | 19.42 | 6.47 | 6.12 | -0.84 | 8.7 | 21.5 | 12.55 | 9.32 | 10.18 | 0.03 | -17.37 | 0 |
| 23Q1 (14) | 12.42 | -12.47 | 100.32 | 2.13 | 131.52 | -38.08 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 19.11 | -10.49 | -17.02 | 1.28 | -0.78 | -19.5 | 7.41 | 0.68 | -45.51 | 8.82 | 5.38 | -42.38 | 7.35 | -23.04 | -62.29 | 0 | 0 | -100.0 | 0.23 | -17.86 | 0 | 2.41 | -2.03 | 487.8 | 12.27 | 0.0 | 20.53 | 4.58 | 0.0 | 11.44 | 1.26 | 0.0 | 15.6 | 12.4 | -18.21 | 6.53 | 18.24 | -13.14 | 8.38 | -0.92 | -5.75 | 23.33 | 11.48 | -19.66 | 9.96 | 0.04 | 19.44 | 0 |
| 22Q4 (13) | 14.19 | 37.9 | 118.31 | 0.92 | -8.0 | -63.49 | 0.02 | -50.0 | 0 | 0 | 0 | 0 | 21.35 | -4.9 | -1.57 | 1.29 | 3.2 | 61.25 | 7.36 | -27.42 | -44.99 | 8.37 | -27.14 | -45.7 | 9.55 | -21.79 | -35.78 | 0 | -100.0 | -100.0 | 0.28 | -30.0 | 0 | 2.46 | -2.38 | 472.09 | 12.27 | 9.85 | 20.53 | 4.58 | 0.0 | 11.44 | 1.26 | 0.0 | 15.6 | 15.16 | 10.58 | 16.71 | 21.0 | 7.42 | 15.45 | -0.87 | -16.0 | 35.56 | 14.29 | 10.26 | 22.77 | 0.03 | -6.33 | 0 |
| 22Q3 (12) | 10.29 | 11.24 | 80.84 | 1.0 | -77.58 | -70.06 | 0.04 | 0 | 0 | 0 | 0 | 0 | 22.45 | 6.25 | 5.5 | 1.25 | -14.97 | 11.61 | 10.14 | -15.99 | -18.36 | 11.48 | -17.1 | -23.17 | 12.21 | -11.9 | -23.26 | 0.01 | 0.0 | -50.0 | 0.4 | 0 | 0 | 2.52 | 472.73 | 447.83 | 11.17 | 9.72 | 9.72 | 4.58 | 0.0 | 11.44 | 1.26 | 0.0 | 15.6 | 13.71 | 10.03 | 11.64 | 19.55 | 6.83 | 11.84 | -0.75 | 29.91 | 46.04 | 12.96 | 13.78 | 19.01 | 0.03 | 0 | 0 |
| 22Q2 (11) | 9.25 | 49.19 | 95.56 | 4.46 | 29.65 | 3.96 | 0 | 0 | 0 | 0 | 0 | 0 | 21.13 | -8.25 | -7.61 | 1.47 | -7.55 | -13.02 | 12.07 | -11.25 | 9.53 | 13.85 | -9.48 | -0.92 | 13.86 | -28.89 | -32.78 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.44 | 7.32 | -8.33 | 10.18 | 0.0 | 0.0 | 4.58 | 11.44 | 19.9 | 1.26 | 15.6 | 59.49 | 12.46 | 7.04 | -9.78 | 18.3 | 8.73 | -0.6 | -1.07 | 10.83 | 26.21 | 11.39 | 9.1 | -7.85 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.2 | -4.62 | 31.91 | 3.44 | 36.51 | -33.97 | 0 | 0 | 0 | 0 | 0 | 0 | 23.03 | 6.18 | 9.72 | 1.59 | 98.75 | 28.23 | 13.6 | 1.64 | 18.99 | 15.30 | -0.69 | -2.44 | 19.49 | 31.07 | 0.41 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.41 | -4.65 | -19.61 | 10.18 | 0.0 | 0.0 | 4.11 | 0.0 | 7.59 | 1.09 | 0.0 | 37.97 | 11.64 | -10.39 | -3.96 | 16.83 | -7.48 | 0.66 | -1.2 | 11.11 | 17.81 | 10.44 | -10.31 | -2.06 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.5 | 14.24 | 5.18 | 2.52 | -24.55 | 157.14 | 0 | 0 | 0 | 0 | 0 | 0 | 21.69 | 1.93 | 20.77 | 0.8 | -28.57 | 45.45 | 13.38 | 7.73 | 61.4 | 15.41 | 3.1 | 32.94 | 14.87 | -6.54 | 86.34 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.43 | -6.52 | -18.87 | 10.18 | 0.0 | 0.89 | 4.11 | 0.0 | 7.59 | 1.09 | 0.0 | 37.97 | 12.99 | 5.78 | 19.39 | 18.19 | 4.06 | 17.51 | -1.35 | 2.88 | -23.85 | 11.64 | 6.89 | 18.9 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.69 | 20.3 | 17.56 | 3.34 | -22.14 | 283.91 | 0 | 0 | 0 | 0 | 0 | 0 | 21.28 | -6.95 | 25.18 | 1.12 | -33.73 | 366.67 | 12.42 | 12.7 | 56.23 | 14.95 | 6.9 | 36.83 | 15.91 | -22.84 | 86.3 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.46 | -4.17 | -14.81 | 10.18 | 0.0 | 0.89 | 4.11 | 7.59 | 7.59 | 1.09 | 37.97 | 37.97 | 12.28 | -11.08 | 18.76 | 17.48 | -5.05 | 16.92 | -1.39 | 4.14 | -40.4 | 10.89 | -11.89 | 16.47 | 0.00 | 0 | 0 |
| 21Q2 (7) | 4.73 | 0.64 | -33.38 | 4.29 | -17.66 | 93.24 | 0 | 0 | 0 | 0 | 0 | 0 | 22.87 | 8.96 | 35.17 | 1.69 | 36.29 | 196.49 | 11.02 | -3.59 | 30.11 | 13.98 | -10.87 | 0 | 20.62 | 6.23 | 71.55 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.48 | -5.88 | -14.29 | 10.18 | 0.0 | 0.89 | 3.82 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 13.81 | 13.94 | 36.73 | 18.41 | 10.11 | 25.24 | -1.45 | 0.68 | -57.61 | 12.36 | 15.95 | 34.64 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.7 | -23.95 | -28.13 | 5.21 | 431.63 | 82.17 | 0 | 0 | 0 | 0 | 0 | 0 | 20.99 | 16.87 | 6.87 | 1.24 | 125.45 | -20.0 | 11.43 | 37.88 | 14.76 | 15.69 | 35.32 | 0 | 19.41 | 143.23 | 28.71 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.51 | -3.77 | -13.56 | 10.18 | 0.89 | 0.89 | 3.82 | 0.0 | 11.05 | 0.79 | 0.0 | 16.18 | 12.12 | 11.4 | -3.73 | 16.72 | 8.01 | 0.06 | -1.46 | -33.94 | -65.91 | 10.66 | 8.89 | -8.97 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.18 | 27.69 | -11.21 | 0.98 | 12.64 | 30.67 | 0 | 0 | 0 | 0 | 0 | 0 | 17.96 | 5.65 | -6.56 | 0.55 | 129.17 | -45.0 | 8.29 | 4.28 | -8.3 | 11.59 | 6.11 | 0 | 7.98 | -6.56 | -14.74 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.53 | -1.85 | -14.52 | 10.09 | 0.0 | 0.0 | 3.82 | 0.0 | 11.05 | 0.79 | 0.0 | 16.18 | 10.88 | 5.22 | -1.45 | 15.48 | 3.55 | 2.11 | -1.09 | -10.1 | -37.97 | 9.79 | 4.71 | -4.49 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.84 | -31.83 | 0.0 | 0.87 | -60.81 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 17.0 | 0.47 | 0.0 | 0.24 | -57.89 | 0.0 | 7.95 | -6.14 | 0.0 | 10.92 | 0 | 0.0 | 8.54 | -28.95 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.54 | -3.57 | 0.0 | 10.09 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 10.34 | 2.38 | 0.0 | 14.95 | 1.7 | 0.0 | -0.99 | -7.61 | 0.0 | 9.35 | 1.85 | 0.0 | 0.00 | 0 | 0.0 |
