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) | 9.47 | 70.02 | 9.09 | 42.7 | 0.66 | -81.56 | 0 | 0 | 19.88 | 1.64 | 3.87 | -4.91 | 3.52 | 33.33 | 17.71 | 31.19 | 3.04 | 2.7 | 0.45 | -29.69 | 0.79 | -45.89 | 0.37 | -5.13 | 5.12 | 3.43 | 1.7 | 21.43 | 2.34 | 0.0 | 5.81 | 160.54 | 9.84 | 64.82 | -2.39 | 0 | 3.42 | 545.28 | -0.00 | 0 |
| 2022 (9) | 5.57 | 19.27 | 6.37 | 0.16 | 3.58 | 678.26 | 0 | 0 | 19.56 | 38.63 | 4.07 | 315.31 | 2.64 | 9.09 | 13.50 | -21.31 | 2.96 | 19.35 | 0.64 | 4.92 | 1.46 | -60.75 | 0.39 | -7.14 | 4.95 | 0.0 | 1.4 | 40.0 | 2.34 | 0.0 | 2.23 | 112.38 | 5.97 | 36.3 | -1.7 | 0 | 0.53 | 0 | 0.00 | 0 |
| 2021 (8) | 4.67 | -7.52 | 6.36 | 88.17 | 0.46 | -50.0 | 0 | 0 | 14.11 | 36.2 | 0.98 | 308.33 | 2.42 | 98.36 | 17.15 | 45.64 | 2.48 | -3.88 | 0.61 | -18.67 | 3.72 | -3.63 | 0.42 | 16.67 | 4.95 | 0.0 | 1.0 | 14.94 | 2.34 | 0.0 | 1.05 | 138.64 | 4.38 | 20.0 | -1.77 | 0 | -0.72 | 0 | 0.00 | 0 |
| 2020 (7) | 5.05 | 94.23 | 3.38 | -42.81 | 0.92 | 240.74 | 0 | 0 | 10.36 | -27.96 | 0.24 | -81.82 | 1.22 | -31.07 | 11.78 | -4.33 | 2.58 | 4.45 | 0.75 | 7.14 | 3.86 | 333.71 | 0.36 | 38.46 | 4.95 | 0.0 | 0.87 | 17.57 | 2.34 | 27.87 | 0.44 | -67.16 | 3.65 | -6.65 | -1.91 | 0 | -1.47 | 0 | 0.00 | 0 |
| 2019 (6) | 2.6 | 4.84 | 5.91 | 163.84 | 0.27 | -12.9 | 0 | 0 | 14.38 | -3.23 | 1.32 | 2.33 | 1.77 | 145.83 | 12.31 | 154.04 | 2.47 | -19.28 | 0.7 | 0.0 | 0.89 | 0 | 0.26 | -13.33 | 4.95 | -2.75 | 0.74 | 21.31 | 1.83 | 45.24 | 1.34 | -20.24 | 3.91 | 10.14 | -2.34 | 0 | -1.0 | 0 | 0.00 | 0 |
| 2018 (5) | 2.48 | -25.08 | 2.24 | 13.71 | 0.31 | -53.03 | 0 | 0 | 14.86 | -5.05 | 1.29 | 163.27 | 0.72 | -42.86 | 4.85 | -39.82 | 3.06 | 23.39 | 0.7 | -6.67 | 0 | 0 | 0.3 | 87.5 | 5.09 | 0.0 | 0.61 | 8.93 | 1.26 | -9.35 | 1.68 | 61.54 | 3.55 | 18.33 | -1.83 | 0 | -0.15 | 0 | 0.00 | 0 |
| 2017 (4) | 3.31 | 33.47 | 1.97 | -51.72 | 0.66 | 26.92 | 0 | 0 | 15.65 | 3.44 | 0.49 | -47.31 | 1.26 | -55.0 | 8.05 | -56.5 | 2.48 | -31.3 | 0.75 | -3.85 | 0.3 | -23.08 | 0.16 | -11.11 | 5.09 | 0.0 | 0.56 | 19.15 | 1.39 | 0 | 1.04 | -62.86 | 3.0 | -8.26 | -1.26 | 0 | -0.22 | 0 | 0.00 | 0 |
| 2016 (3) | 2.48 | -56.49 | 4.08 | 124.18 | 0.52 | -1.89 | 0 | 0 | 15.13 | -23.39 | 0.93 | -50.79 | 2.8 | 15.23 | 18.51 | 50.41 | 3.61 | -8.84 | 0.78 | 116.67 | 0.39 | -58.06 | 0.18 | -10.0 | 5.09 | -2.86 | 0.47 | 67.86 | 0 | 0 | 2.8 | -21.79 | 3.27 | -15.28 | -1.39 | 0 | 1.41 | -64.93 | 0.00 | 0 |
| 2015 (2) | 5.7 | 90.64 | 1.82 | -48.3 | 0.53 | 0 | 0 | 0 | 19.75 | -14.61 | 1.89 | -32.74 | 2.43 | -26.36 | 12.30 | -13.76 | 3.96 | -19.84 | 0.36 | 125.0 | 0.93 | -25.0 | 0.2 | -13.04 | 5.24 | 13.42 | 0.28 | 0 | 0 | 0 | 3.58 | 27.4 | 3.86 | 37.37 | 0.44 | -48.24 | 4.02 | 9.84 | 0.00 | 0 |
| 2014 (1) | 2.99 | -13.08 | 3.52 | 5.07 | 0 | 0 | 0 | 0 | 23.13 | 19.04 | 2.81 | 66.27 | 3.3 | -5.98 | 14.27 | -21.02 | 4.94 | 22.89 | 0.16 | 1500.0 | 1.24 | 235.14 | 0.23 | 21.05 | 4.62 | 41.28 | 0 | 0 | 0 | 0 | 2.81 | -50.18 | 2.81 | -50.18 | 0.85 | 51.79 | 3.66 | -40.97 | 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) | 12.28 | 13.39 | 38.44 | 1.71 | 14.77 | -80.79 | 0.44 | 62.96 | -40.54 | 0 | 0 | 0 | 6.22 | -7.58 | 2.13 | 1.44 | -19.1 | 9.92 | 4.59 | -16.24 | 35.4 | 19.88 | -16.71 | 10.48 | 3.19 | 2.57 | 8.87 | 0.49 | 2.08 | -27.94 | 7.59 | 11.95 | 734.07 | 0.36 | -2.7 | -5.26 | 5.12 | 0.0 | 0.0 | 2.06 | 9.57 | 31.21 | 2.14 | 0.0 | -8.55 | 9.75 | 14.98 | 96.57 | 13.95 | 11.51 | 57.45 | -1.78 | 16.82 | 21.59 | 7.97 | 25.71 | 196.28 | -0.00 | -23.96 | -202.48 |
| 24Q2 (19) | 10.83 | 30.8 | 70.28 | 1.49 | -78.5 | -85.49 | 0.27 | -35.71 | -92.64 | 0 | 0 | 0 | 6.73 | 29.67 | 43.5 | 1.78 | 102.27 | 40.16 | 5.48 | 48.11 | 45.74 | 23.87 | 34.95 | 17.12 | 3.11 | -4.6 | -15.26 | 0.48 | 4.35 | -26.15 | 6.78 | 308.43 | 522.02 | 0.37 | 0.0 | -5.13 | 5.12 | 0.0 | 3.43 | 1.88 | 5.03 | 30.56 | 2.14 | -10.46 | -8.55 | 8.48 | 29.66 | 124.34 | 12.51 | 16.7 | 65.7 | -2.14 | 0.0 | 18.63 | 6.34 | 44.09 | 451.3 | -0.00 | -34.41 | -109.81 |
| 24Q1 (18) | 8.28 | -12.57 | 125.61 | 6.93 | -23.76 | -6.22 | 0.42 | -36.36 | -88.4 | 0 | 0 | 0 | 5.19 | 4.85 | 25.06 | 0.88 | -10.2 | 183.87 | 3.7 | 5.11 | 17.83 | 17.69 | -0.11 | 13.16 | 3.26 | 7.24 | -12.83 | 0.46 | 2.22 | -28.12 | 1.66 | 110.13 | 31.75 | 0.37 | 0.0 | -5.13 | 5.12 | 0.0 | 3.43 | 1.79 | 5.29 | 26.95 | 2.39 | 2.14 | 2.14 | 6.54 | 12.56 | 156.47 | 10.72 | 8.94 | 70.43 | -2.14 | 10.46 | -27.38 | 4.4 | 28.65 | 405.75 | -0.00 | 5.27 | -53.12 |
| 23Q4 (17) | 9.47 | 6.76 | 70.02 | 9.09 | 2.13 | 42.7 | 0.66 | -10.81 | -81.56 | 0 | 0 | 0 | 4.95 | -18.72 | 26.6 | 0.98 | -25.19 | 3166.67 | 3.52 | 3.83 | 33.33 | 17.71 | -1.6 | 31.12 | 3.04 | 3.75 | 2.7 | 0.45 | -33.82 | -29.69 | 0.79 | -13.19 | -45.89 | 0.37 | -2.63 | -5.13 | 5.12 | 0.0 | 3.43 | 1.7 | 8.28 | 21.43 | 2.34 | 0.0 | 0.0 | 5.81 | 17.14 | 160.54 | 9.84 | 11.06 | 64.82 | -2.39 | -5.29 | -40.59 | 3.42 | 27.14 | 545.28 | -0.00 | -91.64 | 0 |
| 23Q3 (16) | 8.87 | 39.47 | 55.89 | 8.9 | -13.34 | 49.08 | 0.74 | -79.84 | -79.27 | 0 | 0 | 0 | 6.09 | 29.85 | 6.84 | 1.31 | 3.15 | -25.99 | 3.39 | -9.84 | -9.12 | 17.99 | -11.71 | -8.44 | 2.93 | -20.16 | 8.92 | 0.68 | 4.62 | 7.94 | 0.91 | -16.51 | 42.19 | 0.38 | -2.56 | -7.32 | 5.12 | 3.43 | 3.43 | 1.57 | 9.03 | 27.64 | 2.34 | 0.0 | 0.0 | 4.96 | 31.22 | 28.17 | 8.86 | 17.35 | 19.25 | -2.27 | 13.69 | -43.67 | 2.69 | 133.91 | 17.47 | -0.00 | 14.01 | 0 |
| 23Q2 (15) | 6.36 | 73.3 | 40.71 | 10.27 | 38.97 | 65.65 | 3.67 | 1.38 | 664.58 | 0 | 0 | 0 | 4.69 | 13.01 | -25.91 | 1.27 | 309.68 | -32.09 | 3.76 | 19.75 | -6.7 | 20.38 | 30.39 | -8.62 | 3.67 | -1.87 | 20.33 | 0.65 | 1.56 | 6.56 | 1.09 | -13.49 | -70.22 | 0.39 | 0.0 | -4.88 | 4.95 | 0.0 | 0.0 | 1.44 | 2.13 | 38.46 | 2.34 | 0.0 | 0.0 | 3.78 | 48.24 | 65.79 | 7.55 | 20.03 | 33.39 | -2.63 | -56.55 | -59.39 | 1.15 | 32.18 | 82.54 | -0.00 | 1.91 | 0 |
| 23Q1 (14) | 3.67 | -34.11 | -36.06 | 7.39 | 16.01 | 2.92 | 3.62 | 1.12 | 624.0 | 0 | 0 | 0 | 4.15 | 6.14 | 14.96 | 0.31 | 933.33 | -22.5 | 3.14 | 18.94 | 44.7 | 15.63 | 15.74 | 5.23 | 3.74 | 26.35 | 0.81 | 0.64 | 0.0 | 4.92 | 1.26 | -13.7 | -65.19 | 0.39 | 0.0 | -9.3 | 4.95 | 0.0 | 0.0 | 1.41 | 0.71 | 41.0 | 2.34 | 0.0 | 0.0 | 2.55 | 14.35 | 77.08 | 6.29 | 5.36 | 31.59 | -1.68 | 1.18 | -48.67 | 0.87 | 64.15 | 180.65 | -0.00 | 0 | -194.28 |
| 22Q4 (13) | 5.57 | -2.11 | 19.27 | 6.37 | 6.7 | 0.16 | 3.58 | 0.28 | 678.26 | 0 | 0 | 0 | 3.91 | -31.4 | 17.07 | 0.03 | -98.31 | 137.5 | 2.64 | -29.22 | 9.09 | 13.50 | -31.29 | -21.26 | 2.96 | 10.04 | 19.35 | 0.64 | 1.59 | 4.92 | 1.46 | 128.12 | -60.75 | 0.39 | -4.88 | -7.14 | 4.95 | 0.0 | 0.0 | 1.4 | 13.82 | 40.0 | 2.34 | 0.0 | 0.0 | 2.23 | -42.38 | 112.38 | 5.97 | -19.65 | 36.3 | -1.7 | -7.59 | 3.95 | 0.53 | -76.86 | 173.61 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 5.69 | 25.88 | 28.15 | 5.97 | -3.71 | -6.72 | 3.57 | 643.75 | 628.57 | 0 | 0 | 0 | 5.7 | -9.95 | 19.0 | 1.77 | -5.35 | 101.14 | 3.73 | -7.44 | 21.5 | 19.65 | -11.88 | -19.28 | 2.69 | -11.8 | 26.89 | 0.63 | 3.28 | 5.0 | 0.64 | -82.51 | -83.55 | 0.41 | 0.0 | -4.65 | 4.95 | 0.0 | 0.0 | 1.23 | 18.27 | 35.16 | 2.34 | 0.0 | 0.0 | 3.87 | 69.74 | 219.83 | 7.43 | 31.27 | 66.59 | -1.58 | 4.24 | 18.56 | 2.29 | 263.49 | 413.7 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 4.52 | -21.25 | -13.08 | 6.2 | -13.65 | -0.8 | 0.48 | -4.0 | -43.53 | 0 | 0 | 0 | 6.33 | 75.35 | 120.56 | 1.87 | 367.5 | 9250.0 | 4.03 | 85.71 | 64.49 | 22.30 | 50.15 | -2.42 | 3.05 | -17.79 | 6.64 | 0.61 | 0.0 | 0.0 | 3.66 | 1.1 | 6.4 | 0.41 | -4.65 | -4.65 | 4.95 | 0.0 | 0.0 | 1.04 | 4.0 | 14.29 | 2.34 | 0.0 | 0.0 | 2.28 | 58.33 | 590.91 | 5.66 | 18.41 | 58.1 | -1.65 | -46.02 | 16.67 | 0.63 | 103.23 | 138.18 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 5.74 | 22.91 | 15.96 | 7.18 | 12.89 | 53.75 | 0.5 | 8.7 | -48.45 | 0 | 0 | 0 | 3.61 | 8.08 | 16.08 | 0.4 | 600.0 | 166.67 | 2.17 | -10.33 | -20.51 | 14.85 | -13.4 | -38.9 | 3.71 | 49.6 | 50.81 | 0.61 | 0.0 | 0.0 | 3.62 | -2.69 | 0.84 | 0.43 | 2.38 | 7.5 | 4.95 | 0.0 | 0.0 | 1.0 | 0.0 | 14.94 | 2.34 | 0.0 | 0.0 | 1.44 | 37.14 | 140.0 | 4.78 | 9.13 | 25.46 | -1.13 | 36.16 | 42.35 | 0.31 | 143.06 | 122.79 | 0.00 | -6.65 | 0 |
| 21Q4 (9) | 4.67 | 5.18 | -7.52 | 6.36 | -0.62 | 88.17 | 0.46 | -6.12 | -50.0 | 0 | 0 | 0 | 3.34 | -30.27 | 81.52 | -0.08 | -109.09 | 76.47 | 2.42 | -21.17 | 98.36 | 17.15 | -29.55 | 45.64 | 2.48 | 16.98 | -3.88 | 0.61 | 1.67 | -18.67 | 3.72 | -4.37 | -3.63 | 0.42 | -2.33 | 16.67 | 4.95 | 0.0 | 0.0 | 1.0 | 9.89 | 14.94 | 2.34 | 0.0 | 0.0 | 1.05 | -13.22 | 138.64 | 4.38 | -1.79 | 20.0 | -1.77 | 8.76 | 7.33 | -0.72 | 1.37 | 51.02 | 0.00 | -0.69 | 0 |
| 21Q3 (8) | 4.44 | -14.62 | -2.42 | 6.4 | 2.4 | 142.42 | 0.49 | -42.35 | -44.94 | 0 | 0 | 0 | 4.79 | 66.9 | 65.17 | 0.88 | 4300.0 | 1366.67 | 3.07 | 25.31 | 84.94 | 24.35 | 6.53 | 67.19 | 2.12 | -25.87 | -9.01 | 0.6 | -1.64 | -16.67 | 3.89 | 13.08 | -5.81 | 0.43 | 0.0 | 95.45 | 4.95 | 0.0 | 0.0 | 0.91 | 0.0 | 4.6 | 2.34 | 0.0 | 0.0 | 1.21 | 266.67 | 55.13 | 4.46 | 24.58 | 11.78 | -1.94 | 2.02 | 17.45 | -0.73 | 55.76 | 53.5 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.2 | 5.05 | 4.0 | 6.25 | 33.83 | -4.58 | 0.85 | -12.37 | 7.59 | 0 | 0 | 0 | 2.87 | -7.72 | -15.09 | 0.02 | -86.67 | -94.29 | 2.45 | -10.26 | -29.39 | 22.85 | -5.99 | 0 | 2.86 | 16.26 | 10.85 | 0.61 | 0.0 | -12.86 | 3.44 | -4.18 | 126.32 | 0.43 | 7.5 | 86.96 | 4.95 | 0.0 | 0.0 | 0.91 | 4.6 | 4.6 | 2.34 | 0.0 | 0.0 | 0.33 | -45.0 | -54.17 | 3.58 | -6.04 | -8.91 | -1.98 | -1.02 | 29.54 | -1.65 | -21.32 | 21.05 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.95 | -1.98 | -23.85 | 4.67 | 38.17 | -25.64 | 0.97 | 5.43 | 21.25 | 0 | 0 | 0 | 3.11 | 69.02 | 38.84 | 0.15 | 144.12 | -11.76 | 2.73 | 123.77 | 89.58 | 24.31 | 106.43 | 0 | 2.46 | -4.65 | -6.11 | 0.61 | -18.67 | -12.86 | 3.59 | -6.99 | 96.17 | 0.4 | 11.11 | 60.0 | 4.95 | 0.0 | 0.0 | 0.87 | 0.0 | 17.57 | 2.34 | 0.0 | 27.87 | 0.6 | 36.36 | -60.26 | 3.81 | 4.38 | -6.62 | -1.96 | -2.62 | 24.9 | -1.36 | 7.48 | -23.64 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.05 | 10.99 | 94.23 | 3.38 | 28.03 | -42.81 | 0.92 | 3.37 | 240.74 | 0 | 0 | 0 | 1.84 | -36.55 | -36.11 | -0.34 | -666.67 | -383.33 | 1.22 | -26.51 | -31.07 | 11.78 | -19.13 | 0 | 2.58 | 10.73 | 4.45 | 0.75 | 4.17 | 7.14 | 3.86 | -6.54 | 333.71 | 0.36 | 63.64 | 38.46 | 4.95 | 0.0 | 0.0 | 0.87 | 0.0 | 17.57 | 2.34 | 0.0 | 27.87 | 0.44 | -43.59 | -67.16 | 3.65 | -8.52 | -6.65 | -1.91 | 18.72 | 18.38 | -1.47 | 6.37 | -47.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.55 | -9.0 | 0.0 | 2.64 | -59.69 | 0.0 | 0.89 | 12.66 | 0.0 | 0 | 0 | 0.0 | 2.9 | -14.2 | 0.0 | 0.06 | -82.86 | 0.0 | 1.66 | -52.16 | 0.0 | 14.56 | 0 | 0.0 | 2.33 | -9.69 | 0.0 | 0.72 | 2.86 | 0.0 | 4.13 | 171.71 | 0.0 | 0.22 | -4.35 | 0.0 | 4.95 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 2.34 | 0.0 | 0.0 | 0.78 | 8.33 | 0.0 | 3.99 | 1.53 | 0.0 | -2.35 | 16.37 | 0.0 | -1.57 | 24.88 | 0.0 | 0.00 | 0 | 0.0 |
