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) | 8.01 | -18.01 | 0 | 0 | 0.01 | 0.0 | 0.02 | 100.0 | 36.12 | -29.37 | 3.09 | -62.99 | 3.98 | -17.77 | 11.02 | 16.43 | 5.3 | -24.72 | 0 | 0 | 0.14 | -12.5 | 0.15 | -11.76 | 11.04 | 0.0 | 5.22 | 19.72 | 2.58 | -47.35 | 7.91 | -21.29 | 15.71 | -18.64 | -2.84 | 0 | 5.07 | -32.13 | 0.02 | -8.69 |
| 2022 (9) | 9.77 | 61.22 | 0 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 51.14 | 2.86 | 8.35 | -2.57 | 4.84 | -29.86 | 9.46 | -31.8 | 7.04 | -16.78 | 0 | 0 | 0.16 | 6.67 | 0.17 | -5.56 | 11.04 | 0.0 | 4.36 | 23.86 | 4.9 | 20.99 | 10.05 | 3.5 | 19.31 | 11.81 | -2.58 | 0 | 7.47 | 55.3 | 0.02 | 2.51 |
| 2021 (8) | 6.06 | -31.91 | 0 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 49.72 | 29.82 | 8.57 | 31.64 | 6.9 | 60.47 | 13.88 | 23.61 | 8.46 | 16.85 | 0 | 0 | 0.15 | -11.76 | 0.18 | 5.88 | 11.04 | 0.0 | 3.52 | 21.8 | 4.05 | 13.76 | 9.71 | 31.04 | 17.27 | 24.6 | -4.9 | 0 | 4.81 | 43.15 | 0.02 | 84.46 |
| 2020 (7) | 8.9 | -47.18 | 0.03 | 0 | 0.01 | 0.0 | 0.01 | 0.0 | 38.3 | -4.89 | 6.51 | -22.68 | 4.3 | -14.85 | 11.23 | -10.47 | 7.24 | 38.43 | 0 | 0 | 0.17 | -10.53 | 0.17 | -10.53 | 11.04 | -0.63 | 2.89 | 39.61 | 3.56 | 32.84 | 7.41 | -23.21 | 13.86 | -3.75 | -4.05 | 0 | 3.36 | -44.83 | 0.01 | -1.11 |
| 2019 (6) | 16.85 | -38.93 | 0 | 0 | 0.01 | 0 | 0.01 | -50.0 | 40.27 | -9.28 | 8.42 | -16.8 | 5.05 | -7.68 | 12.54 | 1.77 | 5.23 | -4.91 | 0 | 0 | 0.19 | 0 | 0.19 | 5.56 | 11.11 | 0.0 | 2.07 | 99.04 | 2.68 | 1.13 | 9.65 | -13.69 | 14.4 | -3.16 | -3.56 | 0 | 6.09 | -28.35 | 0.01 | 9.88 |
| 2018 (5) | 27.59 | 153.58 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 44.39 | -2.12 | 10.12 | -4.8 | 5.47 | 17.13 | 12.32 | 19.66 | 5.5 | -0.72 | 0 | 0 | 0 | 0 | 0.18 | 0.0 | 11.11 | 11.1 | 1.04 | 0 | 2.65 | 0 | 11.18 | -4.77 | 14.87 | 26.66 | -2.68 | 0 | 8.5 | -6.49 | 0.01 | -39.1 |
| 2017 (4) | 10.88 | -24.97 | 1.83 | 161.43 | 0 | 0 | 0.02 | 0.0 | 45.35 | -0.77 | 10.63 | -2.74 | 4.67 | 1.74 | 10.30 | 2.53 | 5.54 | 3.94 | 0 | 0 | 0 | 0 | 0.18 | 12.5 | 10.0 | 0.0 | 0 | 0 | 0 | 0 | 11.74 | -10.93 | 11.74 | -10.93 | -2.65 | 0 | 9.09 | -21.84 | 0.02 | 12.1 |
| 2016 (3) | 14.5 | -0.07 | 0.7 | -51.72 | 0 | 0 | 0.02 | -97.85 | 45.7 | 0.73 | 10.93 | 30.27 | 4.59 | -4.18 | 10.04 | -4.87 | 5.33 | -19.0 | 0 | 0 | 0 | 0 | 0.16 | -5.88 | 10.0 | 2122.22 | 0 | 0 | 0 | 0 | 13.18 | 308.05 | 13.18 | 308.05 | -1.55 | 0 | 11.63 | 290.27 | 0.02 | -33.71 |
| 2015 (2) | 14.51 | 48.21 | 1.45 | -72.01 | 0 | 0 | 0.93 | -75.4 | 45.37 | 7.18 | 8.39 | 36.2 | 4.79 | -1.84 | 10.56 | -8.42 | 6.58 | -13.42 | 0 | 0 | 0 | 0 | 0.17 | 142.86 | 0.45 | 32.35 | 0 | 0 | 0 | 0 | 3.23 | 822.86 | 3.23 | 822.86 | -0.25 | 0 | 2.98 | 562.22 | 0.03 | -47.16 |
| 2014 (1) | 9.79 | 210.79 | 5.18 | -69.85 | 0 | 0 | 3.78 | -54.13 | 42.33 | 14.84 | 6.16 | 123.19 | 4.88 | -21.67 | 11.53 | -31.79 | 7.6 | 10.95 | 0 | 0 | 3.86 | 0 | 0.07 | 0.0 | 0.34 | 3.03 | 0 | 0 | 0 | 0 | 0.35 | -2.78 | 0.35 | -2.78 | 0.1 | -93.75 | 0.45 | -77.04 | 0.05 | -72.04 |
| 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) | 8.86 | -10.95 | 23.74 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 9.8 | 2.62 | 2.62 | 1.16 | -14.07 | -24.18 | 4.78 | -3.24 | 1.92 | 13.42 | -3.92 | 13.65 | 6.43 | -1.23 | 0.16 | 0 | 0 | 0 | 0.14 | 0.0 | -6.67 | 0.14 | -6.67 | -12.5 | 10.74 | -2.72 | -2.72 | 5.53 | 0.0 | 5.94 | 2.84 | 0.0 | 10.08 | 4.69 | -34.04 | -42.17 | 13.06 | -15.63 | -17.96 | -1.73 | -55.86 | -21.83 | 2.96 | -50.67 | -55.75 | 0.02 | -2.69 | -8.99 |
| 24Q2 (19) | 9.95 | 10.56 | -16.53 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 9.55 | 25.16 | 7.06 | 1.35 | 50.0 | -4.93 | 4.94 | 43.19 | 14.09 | 13.96 | 40.64 | 42.82 | 6.51 | 5.0 | 1.4 | 0 | 0 | 0 | 0.14 | -6.67 | -6.67 | 0.15 | 0.0 | -6.25 | 11.04 | 0.0 | 0.0 | 5.53 | 5.94 | 5.94 | 2.84 | 10.08 | 10.08 | 7.11 | -19.2 | 8.05 | 15.48 | -6.8 | 7.65 | -1.11 | 27.45 | 57.63 | 6.0 | -17.47 | 51.52 | 0.02 | 7.25 | -13.77 |
| 24Q1 (18) | 9.0 | 12.36 | -17.28 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 7.63 | -11.79 | -15.22 | 0.9 | 550.0 | 172.73 | 3.45 | -13.32 | -18.82 | 9.93 | -9.9 | 15.98 | 6.2 | 16.98 | -5.05 | 0 | 0 | 0 | 0.15 | 7.14 | 0.0 | 0.15 | 0.0 | -6.25 | 11.04 | 0.0 | 0.0 | 5.22 | 0.0 | 19.72 | 2.58 | 0.0 | -47.35 | 8.8 | 11.25 | -15.22 | 16.61 | 5.73 | -15.43 | -1.53 | 46.13 | 42.91 | 7.27 | 43.39 | -5.58 | 0.02 | -4.94 | -9.77 |
| 23Q4 (17) | 8.01 | 11.87 | -18.01 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 8.65 | -9.42 | -29.45 | -0.2 | -113.07 | -116.81 | 3.98 | -15.14 | -17.77 | 11.02 | -6.66 | 16.43 | 5.3 | -17.45 | -24.72 | 0 | 0 | 0 | 0.14 | -6.67 | -12.5 | 0.15 | -6.25 | -11.76 | 11.04 | 0.0 | 0.0 | 5.22 | 0.0 | 19.72 | 2.58 | 0.0 | -47.35 | 7.91 | -2.47 | -21.29 | 15.71 | -1.32 | -18.64 | -2.84 | -100.0 | -10.08 | 5.07 | -24.22 | -32.13 | 0.02 | -8.26 | -8.69 |
| 23Q3 (16) | 7.16 | -39.93 | -21.15 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 9.55 | 7.06 | -32.32 | 1.53 | 7.75 | -41.6 | 4.69 | 8.31 | -24.48 | 11.80 | 20.75 | 1.34 | 6.42 | 0.0 | -19.65 | 0 | 0 | 0 | 0.15 | 0.0 | -11.76 | 0.16 | 0.0 | -11.11 | 11.04 | 0.0 | 0.0 | 5.22 | 0.0 | 19.72 | 2.58 | 0.0 | -47.35 | 8.11 | 23.25 | -8.47 | 15.92 | 10.71 | -12.14 | -1.42 | 45.8 | 21.98 | 6.69 | 68.94 | -4.97 | 0.02 | -7.81 | -2.64 |
| 23Q2 (15) | 11.92 | 9.56 | 7.39 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 8.92 | -0.89 | -37.54 | 1.42 | 330.3 | -50.35 | 4.33 | 1.88 | -31.92 | 9.78 | 14.21 | -20.73 | 6.42 | -1.68 | -26.38 | 0 | 0 | 0 | 0.15 | 0.0 | -6.25 | 0.16 | 0.0 | -11.11 | 11.04 | 0.0 | 0.0 | 5.22 | 19.72 | 19.72 | 2.58 | -47.35 | -47.35 | 6.58 | -36.61 | 5.45 | 14.38 | -26.78 | -7.23 | -2.62 | 2.24 | 17.61 | 3.96 | -48.57 | 29.41 | 0.03 | 12.22 | 1.76 |
| 23Q1 (14) | 10.88 | 11.36 | 29.22 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 9.0 | -26.59 | -14.2 | 0.33 | -72.27 | -80.36 | 4.25 | -12.19 | -9.38 | 8.56 | -9.55 | -8.34 | 6.53 | -7.24 | -27.28 | 0 | 0 | 0 | 0.15 | -6.25 | 0.0 | 0.16 | -5.88 | -11.11 | 11.04 | 0.0 | 0.0 | 4.36 | 0.0 | 23.86 | 4.9 | 0.0 | 20.99 | 10.38 | 3.28 | -8.87 | 19.64 | 1.71 | 3.64 | -2.68 | -3.88 | 27.76 | 7.7 | 3.08 | 0.26 | 0.02 | -3.8 | 3.36 |
| 22Q4 (13) | 9.77 | 7.6 | 61.22 | 0 | -100.0 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 12.26 | -13.11 | -15.04 | 1.19 | -54.58 | -52.02 | 4.84 | -22.06 | -29.86 | 9.46 | -18.75 | -31.79 | 7.04 | -11.89 | -16.78 | 0 | 0 | 0 | 0.16 | -5.88 | 6.67 | 0.17 | -5.56 | -5.56 | 11.04 | 0.0 | 0.0 | 4.36 | 0.0 | 23.86 | 4.9 | 0.0 | 20.99 | 10.05 | 13.43 | 3.5 | 19.31 | 6.57 | 11.81 | -2.58 | -41.76 | 47.35 | 7.47 | 6.11 | 55.3 | 0.02 | -2.18 | 2.51 |
| 22Q3 (12) | 9.08 | -18.2 | 63.6 | 1.59 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 14.11 | -1.19 | 14.07 | 2.62 | -8.39 | 4.38 | 6.21 | -2.36 | 17.39 | 11.65 | -5.55 | 2.46 | 7.99 | -8.37 | -15.89 | 0 | 0 | 0 | 0.17 | 6.25 | 6.25 | 0.18 | 0.0 | -5.26 | 11.04 | 0.0 | 0.0 | 4.36 | 0.0 | 23.86 | 4.9 | 0.0 | 20.99 | 8.86 | 41.99 | 22.71 | 18.12 | 16.9 | 22.52 | -1.82 | 42.77 | 63.01 | 7.04 | 130.07 | 206.09 | 0.03 | -3.64 | 109.56 |
| 22Q2 (11) | 11.1 | 31.83 | 12.23 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 14.28 | 36.13 | 10.44 | 2.86 | 70.24 | 10.42 | 6.36 | 35.61 | 11.97 | 12.33 | 32.06 | -1.29 | 8.72 | -2.9 | 5.19 | 0 | 0 | 0 | 0.16 | 6.67 | 0.0 | 0.18 | 0.0 | 0.0 | 11.04 | 0.0 | 0.0 | 4.36 | 23.86 | 23.86 | 4.9 | 20.99 | 20.99 | 6.24 | -45.22 | 32.48 | 15.5 | -18.21 | 26.22 | -3.18 | 14.29 | 33.19 | 3.06 | -60.16 | 6220.0 | 0.03 | 13.99 | 100.5 |
| 22Q1 (10) | 8.42 | 38.94 | 12.12 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 0 | 10.49 | -27.3 | 4.9 | 1.68 | -32.26 | 71.43 | 4.69 | -32.03 | 51.29 | 9.34 | -32.69 | 25.95 | 8.98 | 6.15 | 12.81 | 0 | 0 | 0 | 0.15 | 0.0 | -11.76 | 0.18 | 0.0 | 12.5 | 11.04 | 0.0 | 0.0 | 3.52 | 0.0 | 21.8 | 4.05 | 0.0 | 13.76 | 11.39 | 17.3 | 35.6 | 18.95 | 9.73 | 27.7 | -3.71 | 24.29 | 10.6 | 7.68 | 59.67 | 80.71 | 0.02 | -4.58 | 96.0 |
| 21Q4 (9) | 6.06 | 9.19 | -31.91 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 14.43 | 16.65 | 28.5 | 2.48 | -1.2 | 45.03 | 6.9 | 30.43 | 60.47 | 13.87 | 22.04 | 23.62 | 8.46 | -10.95 | 16.85 | 0 | 0 | 0 | 0.15 | -6.25 | -11.76 | 0.18 | -5.26 | 5.88 | 11.04 | 0.0 | 0.0 | 3.52 | 0.0 | 21.8 | 4.05 | 0.0 | 13.76 | 9.71 | 34.49 | 31.04 | 17.27 | 16.77 | 24.6 | -4.9 | 0.41 | -20.99 | 4.81 | 109.13 | 43.15 | 0.02 | 99.97 | 84.46 |
| 21Q3 (8) | 5.55 | -43.88 | -55.88 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 12.37 | -4.33 | 9.47 | 2.51 | -3.09 | 1.21 | 5.29 | -6.87 | 9.07 | 11.37 | -9.01 | -11.81 | 9.5 | 14.6 | 64.93 | 0 | 0 | 0 | 0.16 | 0.0 | -11.11 | 0.19 | 5.56 | 11.76 | 11.04 | 0.0 | 0.0 | 3.52 | 0.0 | 21.8 | 4.05 | 0.0 | 13.76 | 7.22 | 53.29 | 26.67 | 14.79 | 20.44 | 21.83 | -4.92 | -3.36 | -21.78 | 2.3 | 4700.0 | 38.55 | 0.01 | -7.81 | -15.15 |
| 21Q2 (7) | 9.89 | 31.69 | -43.84 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 12.93 | 29.3 | 39.33 | 2.59 | 164.29 | 23.33 | 5.68 | 83.23 | 37.2 | 12.49 | 68.51 | 0 | 8.29 | 4.15 | 44.17 | 0 | 0 | 0 | 0.16 | -5.88 | -11.11 | 0.18 | 12.5 | 5.88 | 11.04 | 0.0 | -0.63 | 3.52 | 21.8 | 21.8 | 4.05 | 13.76 | 13.76 | 4.71 | -43.93 | 24.27 | 12.28 | -17.25 | 20.04 | -4.76 | -14.7 | -20.81 | -0.05 | -101.18 | 66.67 | 0.01 | 11.43 | -13.65 |
| 21Q1 (6) | 7.51 | -15.62 | -57.79 | 0.9 | 2900.0 | 0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 10.0 | -10.95 | 53.85 | 0.98 | -42.69 | 345.45 | 3.1 | -27.91 | -3.73 | 7.41 | -33.94 | 0 | 7.96 | 9.94 | 27.36 | 0 | 0 | 0 | 0.17 | 0.0 | -10.53 | 0.16 | -5.88 | -11.11 | 11.04 | 0.0 | -0.63 | 2.89 | 0.0 | 39.61 | 3.56 | 0.0 | 32.84 | 8.4 | 13.36 | -14.89 | 14.84 | 7.07 | 1.5 | -4.15 | -2.47 | -17.9 | 4.25 | 26.49 | -33.07 | 0.01 | -10.2 | -5.93 |
| 20Q4 (5) | 8.9 | -29.25 | -47.18 | 0.03 | 0.0 | 0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.23 | -0.62 | 6.55 | 1.71 | -31.05 | -5.52 | 4.3 | -11.34 | -14.85 | 11.22 | -12.94 | 0 | 7.24 | 25.69 | 38.43 | 0 | 0 | 0 | 0.17 | -5.56 | -10.53 | 0.17 | 0.0 | -10.53 | 11.04 | 0.0 | -0.63 | 2.89 | 0.0 | 39.61 | 3.56 | 0.0 | 32.84 | 7.41 | 30.0 | -23.21 | 13.86 | 14.17 | -3.75 | -4.05 | -0.25 | -13.76 | 3.36 | 102.41 | -44.83 | 0.01 | -8.01 | -1.11 |
| 20Q3 (4) | 12.58 | -28.56 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 11.3 | 21.77 | 0.0 | 2.48 | 18.1 | 0.0 | 4.85 | 17.15 | 0.0 | 12.89 | 0 | 0.0 | 5.76 | 0.17 | 0.0 | 0 | 0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 11.04 | -0.63 | 0.0 | 2.89 | 0.0 | 0.0 | 3.56 | 0.0 | 0.0 | 5.7 | 50.4 | 0.0 | 12.14 | 18.67 | 0.0 | -4.04 | -2.54 | 0.0 | 1.66 | 1206.67 | 0.0 | 0.01 | -6.19 | 0.0 |
