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) | 5.19 | 18.49 | 0 | 0 | 0.11 | 0.0 | 0 | 0 | 47.87 | 15.02 | 9.79 | 50.62 | 14.2 | 0.78 | 29.66 | -12.38 | 10.41 | -16.18 | 0.33 | -89.35 | 0.68 | -13.92 | 0.21 | 40.0 | 8.32 | 0.0 | 8.85 | 7.8 | 1.67 | -13.02 | 20.6 | 30.79 | 31.12 | 20.25 | -1.98 | 0 | 18.62 | 32.24 | 0.00 | -79.32 |
| 2022 (9) | 4.38 | -6.81 | 4.9 | 104.17 | 0.11 | -94.24 | 0 | 0 | 41.62 | 7.82 | 6.5 | 20.37 | 14.09 | 9.22 | 33.85 | 1.3 | 12.42 | 26.22 | 3.1 | 1.31 | 0.79 | -13.19 | 0.15 | 400.0 | 8.32 | 0.0 | 8.21 | 7.32 | 1.92 | 9.09 | 15.75 | 10.92 | 25.88 | 9.61 | -1.67 | 0 | 14.08 | 14.66 | 0.00 | 5.07 |
| 2021 (8) | 4.7 | 20.2 | 2.4 | 50.0 | 1.91 | 1491.67 | 0 | 0 | 38.6 | 34.26 | 5.4 | 39.9 | 12.9 | 23.8 | 33.42 | -7.79 | 9.84 | 20.0 | 3.06 | 0.99 | 0.91 | -67.62 | 0.03 | -80.0 | 8.32 | 0.0 | 7.65 | 5.08 | 1.76 | -5.38 | 14.2 | 14.24 | 23.61 | 9.46 | -1.92 | 0 | 12.28 | 15.09 | 0.00 | 41.04 |
| 2020 (7) | 3.91 | 17.42 | 1.6 | 14.29 | 0.12 | 9.09 | 0 | 0 | 28.75 | -4.71 | 3.86 | -5.62 | 10.42 | 15.14 | 36.24 | 20.82 | 8.2 | 0.86 | 3.03 | -1.3 | 2.81 | -4.1 | 0.15 | 36.36 | 8.32 | 0.0 | 7.28 | 6.12 | 1.86 | 36.76 | 12.43 | -5.04 | 21.57 | 1.22 | -1.76 | 0 | 10.67 | -4.99 | 0.00 | 41.07 |
| 2019 (6) | 3.33 | 12.88 | 1.4 | 0 | 0.11 | 10.0 | 0 | 0 | 30.17 | -6.07 | 4.09 | -6.83 | 9.05 | -11.36 | 30.00 | -5.63 | 8.13 | -5.13 | 3.07 | 648.78 | 2.93 | 225.56 | 0.11 | -21.43 | 8.32 | 0.0 | 6.86 | 6.69 | 1.36 | 36.0 | 13.09 | -1.21 | 21.31 | 3.05 | -1.86 | 0 | 11.23 | -5.55 | 0.00 | 39.3 |
| 2018 (5) | 2.95 | -29.76 | 0 | 0 | 0.1 | -85.71 | 0 | 0 | 32.12 | 0.78 | 4.39 | -16.54 | 10.21 | -9.24 | 31.79 | -9.95 | 8.57 | 2.39 | 0.41 | -30.51 | 0.9 | 0 | 0.14 | 27.27 | 8.32 | 0.0 | 6.43 | 8.98 | 1.0 | 33.33 | 13.25 | 0.84 | 20.68 | 4.5 | -1.36 | 0 | 11.89 | -2.06 | 0.00 | 63.59 |
| 2017 (4) | 4.2 | 20.69 | 0.76 | -36.67 | 0.7 | 0 | 0 | 0 | 31.87 | 7.45 | 5.26 | 8.01 | 11.25 | 1.08 | 35.30 | -5.93 | 8.37 | 7.17 | 0.59 | -10.61 | 0 | 0 | 0.11 | -8.33 | 8.32 | 0.0 | 5.9 | 9.06 | 0.75 | 1150.0 | 13.14 | 5.54 | 19.79 | 10.37 | -1.0 | 0 | 12.14 | 3.76 | 0.00 | 41.65 |
| 2016 (3) | 3.48 | -2.79 | 1.2 | 71.43 | 0 | 0 | 0 | 0 | 29.66 | 6.23 | 4.87 | 15.13 | 11.13 | 4.21 | 37.53 | -1.9 | 7.81 | -8.01 | 0.66 | -4.35 | 0 | 0 | 0.12 | -25.0 | 8.32 | 0.0 | 5.41 | 8.42 | 0.06 | 0.0 | 12.45 | 9.69 | 17.93 | 9.26 | -0.75 | 0 | 11.7 | 0.0 | 0.00 | -1.55 |
| 2015 (2) | 3.58 | 1.7 | 0.7 | 0 | 0.65 | 140.74 | 0 | 0 | 27.92 | -3.86 | 4.23 | -19.43 | 10.68 | -3.61 | 38.25 | 0.26 | 8.49 | 7.74 | 0.69 | 86.49 | 0.78 | -45.45 | 0.16 | -15.79 | 8.32 | 0.0 | 4.99 | 11.88 | 0.06 | 0.0 | 11.35 | 4.7 | 16.41 | 6.77 | 0.35 | -31.37 | 11.7 | 3.08 | 0.00 | 0 |
| 2014 (1) | 3.52 | -28.74 | 0 | 0 | 0.27 | 80.0 | 0 | 0 | 29.04 | 14.51 | 5.25 | 4.17 | 11.08 | 18.38 | 38.15 | 3.38 | 7.88 | 20.86 | 0.37 | 2.78 | 1.43 | 225.0 | 0.19 | -26.92 | 8.32 | 0.0 | 4.46 | 12.63 | 0.06 | 0.0 | 10.84 | 4.13 | 15.37 | 6.44 | 0.51 | 628.57 | 11.35 | 8.3 | -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) | 3.0 | -13.79 | -31.97 | 0.5 | 0 | -78.26 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 9.81 | -0.61 | -20.76 | 1.71 | 3.01 | -41.24 | 14.35 | -2.71 | -6.82 | 35.41 | 3.46 | 11.0 | 9.87 | -0.2 | -12.96 | 0.4 | -6.98 | 17.65 | 0.59 | -4.84 | -16.9 | 0.26 | -10.34 | 62.5 | 8.32 | 0.0 | 0.0 | 9.84 | 0.0 | 11.19 | 1.98 | 0.0 | 18.56 | 18.74 | 9.98 | 1.13 | 30.56 | 5.93 | 5.2 | -1.34 | 11.84 | 19.28 | 17.4 | 12.11 | 3.14 | 0.00 | -4.76 | 19.21 |
| 24Q2 (19) | 3.48 | -26.74 | -14.71 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 9.87 | 3.24 | -23.49 | 1.66 | -12.17 | -40.71 | 14.75 | 4.76 | -0.94 | 34.22 | 12.12 | 7.49 | 9.89 | 0.2 | -15.11 | 0.43 | 4.88 | 30.3 | 0.62 | -4.62 | -16.22 | 0.29 | 3.57 | 70.59 | 8.32 | 0.0 | 0.0 | 9.84 | 11.19 | 11.19 | 1.98 | 18.56 | 18.56 | 17.04 | -24.23 | 9.09 | 28.85 | -12.6 | 10.41 | -1.52 | 7.88 | 26.21 | 15.52 | -25.53 | 14.45 | 0.00 | 38.31 | 52.31 |
| 24Q1 (18) | 4.75 | -8.48 | 34.18 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 9.56 | -15.32 | -15.32 | 1.89 | -3.57 | -10.43 | 14.08 | -0.85 | -0.98 | 30.52 | 2.87 | -6.67 | 9.87 | -5.19 | -20.21 | 0.41 | 24.24 | 13.89 | 0.65 | -4.41 | -14.47 | 0.28 | 33.33 | 64.71 | 8.32 | 0.0 | 0.0 | 8.85 | 0.0 | 7.8 | 1.67 | 0.0 | -13.02 | 22.49 | 9.17 | 25.85 | 33.01 | 6.07 | 17.93 | -1.65 | 16.67 | -1.85 | 20.84 | 11.92 | 28.25 | 0.00 | -5.3 | -79.21 |
| 23Q4 (17) | 5.19 | 17.69 | 18.49 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 11.29 | -8.8 | -3.59 | 1.96 | -32.65 | 10.11 | 14.2 | -7.79 | 0.78 | 29.67 | -6.98 | -12.34 | 10.41 | -8.2 | -16.18 | 0.33 | -2.94 | -89.35 | 0.68 | -4.23 | -13.92 | 0.21 | 31.25 | 40.0 | 8.32 | 0.0 | 0.0 | 8.85 | 0.0 | 7.8 | 1.67 | 0.0 | -13.02 | 20.6 | 11.17 | 30.79 | 31.12 | 7.13 | 20.25 | -1.98 | -19.28 | -18.56 | 18.62 | 10.37 | 32.24 | 0.00 | -4.44 | -79.32 |
| 23Q3 (16) | 4.41 | 8.09 | 88.46 | 2.3 | 76.92 | -55.77 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 12.38 | -4.03 | 13.89 | 2.91 | 3.93 | 39.9 | 15.4 | 3.43 | 9.07 | 31.90 | 0.19 | -8.85 | 11.34 | -2.66 | -4.71 | 0.34 | 3.03 | -89.0 | 0.71 | -4.05 | -13.41 | 0.16 | -5.88 | 45.45 | 8.32 | 0.0 | 0.0 | 8.85 | 0.0 | 7.8 | 1.67 | 0.0 | -13.02 | 18.53 | 18.63 | 31.98 | 29.05 | 11.17 | 20.19 | -1.66 | 19.42 | -9.21 | 16.87 | 24.41 | 34.74 | 0.00 | 21.69 | -79.33 |
| 23Q2 (15) | 4.08 | 15.25 | 21.43 | 1.3 | -53.57 | -15.58 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 12.9 | 14.26 | 34.24 | 2.8 | 32.7 | 125.81 | 14.89 | 4.71 | 20.66 | 31.84 | -2.65 | 1.03 | 11.65 | -5.82 | 5.24 | 0.33 | -8.33 | -89.29 | 0.74 | -2.63 | -12.94 | 0.17 | 0.0 | 70.0 | 8.32 | 0.0 | 0.0 | 8.85 | 7.8 | 7.8 | 1.67 | -13.02 | -13.02 | 15.62 | -12.59 | 30.6 | 26.13 | -6.65 | 18.29 | -2.06 | -27.16 | -26.38 | 13.56 | -16.55 | 31.27 | 0.00 | -81.12 | -84.13 |
| 23Q1 (14) | 3.54 | -19.18 | 15.31 | 2.8 | -42.86 | 27.27 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 11.29 | -3.59 | 19.6 | 2.11 | 18.54 | 51.8 | 14.22 | 0.92 | 11.7 | 32.70 | -3.37 | 1.04 | 12.37 | -0.4 | 20.21 | 0.36 | -88.39 | -88.27 | 0.76 | -3.8 | -13.64 | 0.17 | 13.33 | 112.5 | 8.32 | 0.0 | 0.0 | 8.21 | 0.0 | 7.32 | 1.92 | 0.0 | 9.09 | 17.87 | 13.46 | 14.62 | 27.99 | 8.15 | 11.96 | -1.62 | 2.99 | -12.5 | 16.25 | 15.41 | 14.84 | 0.00 | -5.84 | -1.85 |
| 22Q4 (13) | 4.38 | 87.18 | -6.81 | 4.9 | -5.77 | 104.17 | 0.11 | 0.0 | -94.24 | 0 | 0 | 0 | 11.71 | 7.73 | 12.27 | 1.78 | -14.42 | 63.3 | 14.09 | -0.21 | 9.22 | 33.85 | -3.28 | 1.27 | 12.42 | 4.37 | 26.22 | 3.1 | 0.32 | 1.31 | 0.79 | -3.66 | -13.19 | 0.15 | 36.36 | 400.0 | 8.32 | 0.0 | 0.0 | 8.21 | 0.0 | 7.32 | 1.92 | 0.0 | 9.09 | 15.75 | 12.18 | 10.92 | 25.88 | 7.07 | 9.61 | -1.67 | -9.87 | 13.02 | 14.08 | 12.46 | 14.66 | 0.00 | -4.48 | 5.07 |
| 22Q3 (12) | 2.34 | -30.36 | -37.77 | 5.2 | 237.66 | 136.36 | 0.11 | 0.0 | -50.0 | 0 | 0 | 0 | 10.87 | 13.11 | 12.29 | 2.08 | 67.74 | 41.5 | 14.12 | 14.42 | 18.36 | 34.99 | 11.05 | 6.77 | 11.9 | 7.5 | 27.0 | 3.09 | 0.32 | 1.64 | 0.82 | -3.53 | -68.82 | 0.11 | 10.0 | -21.43 | 8.32 | 0.0 | 0.0 | 8.21 | 0.0 | 7.32 | 1.92 | 0.0 | 9.09 | 14.04 | 17.39 | 8.25 | 24.17 | 9.42 | 8.0 | -1.52 | 6.75 | 25.12 | 12.52 | 21.2 | 14.44 | 0.01 | -6.58 | 12.96 |
| 22Q2 (11) | 3.36 | 9.45 | -24.66 | 1.54 | -30.0 | 208.0 | 0.11 | 0.0 | -38.89 | 0 | 0 | 0 | 9.61 | 1.8 | -1.74 | 1.24 | -10.79 | -22.01 | 12.34 | -3.06 | 1.65 | 31.51 | -2.64 | -11.72 | 11.07 | 7.58 | 30.39 | 3.08 | 0.33 | 1.32 | 0.85 | -3.41 | -68.4 | 0.1 | 25.0 | -37.5 | 8.32 | 0.0 | 0.0 | 8.21 | 7.32 | 12.77 | 1.92 | 9.09 | 3.23 | 11.96 | -23.28 | -21.68 | 22.09 | -11.64 | -9.47 | -1.63 | -13.19 | 17.26 | 10.33 | -27.0 | -22.33 | 0.01 | 16.81 | 50.46 |
| 22Q1 (10) | 3.07 | -34.68 | -26.56 | 2.2 | -8.33 | 100.0 | 0.11 | -94.24 | -26.67 | 0 | 0 | 0 | 9.44 | -9.49 | 8.38 | 1.39 | 27.52 | 11.2 | 12.73 | -1.32 | 15.83 | 32.37 | -3.15 | -7.55 | 10.29 | 4.57 | 26.1 | 3.07 | 0.33 | 0.66 | 0.88 | -3.3 | -68.12 | 0.08 | 166.67 | -42.86 | 8.32 | 0.0 | 0.0 | 7.65 | 0.0 | 5.08 | 1.76 | 0.0 | -5.38 | 15.59 | 9.79 | 13.96 | 25.0 | 5.89 | 9.55 | -1.44 | 25.0 | 21.31 | 14.15 | 15.23 | 19.41 | 0.00 | 0.8 | 34.31 |
| 21Q4 (9) | 4.7 | 25.0 | 20.2 | 2.4 | 9.09 | 50.0 | 1.91 | 768.18 | 1491.67 | 0 | 0 | 0 | 10.43 | 7.75 | 26.73 | 1.09 | -25.85 | -2.68 | 12.9 | 8.13 | 23.8 | 33.42 | 1.97 | -7.82 | 9.84 | 5.02 | 20.0 | 3.06 | 0.66 | 0.99 | 0.91 | -65.4 | -67.62 | 0.03 | -78.57 | -80.0 | 8.32 | 0.0 | 0.0 | 7.65 | 0.0 | 5.08 | 1.76 | 0.0 | -5.38 | 14.2 | 9.48 | 14.24 | 23.61 | 5.5 | 9.46 | -1.92 | 5.42 | -9.09 | 12.28 | 12.25 | 15.09 | 0.00 | 2.7 | 41.04 |
| 21Q3 (8) | 3.76 | -15.7 | -5.53 | 2.2 | 340.0 | -18.52 | 0.22 | 22.22 | 100.0 | 0 | 0 | 0 | 9.68 | -1.02 | 32.78 | 1.47 | -7.55 | 37.38 | 11.93 | -1.73 | 28.69 | 32.77 | -8.18 | -0.47 | 9.37 | 10.37 | 16.11 | 3.04 | 0.0 | -1.94 | 2.63 | -2.23 | -7.72 | 0.14 | -12.5 | 40.0 | 8.32 | 0.0 | 0.0 | 7.65 | 5.08 | 5.08 | 1.76 | -5.38 | -5.38 | 12.97 | -15.06 | 13.57 | 22.38 | -8.28 | 8.91 | -2.03 | -3.05 | -2.53 | 10.94 | -17.74 | 15.89 | 0.00 | 24.43 | 46.36 |
| 21Q2 (7) | 4.46 | 6.7 | 18.93 | 0.5 | -54.55 | 400.0 | 0.18 | 20.0 | 0 | 0 | 0 | 0 | 9.78 | 12.28 | 36.59 | 1.59 | 27.2 | 37.07 | 12.14 | 10.46 | 38.74 | 35.70 | 1.95 | 0 | 8.49 | 4.04 | 6.39 | 3.04 | -0.33 | -1.3 | 2.69 | -2.54 | -6.6 | 0.16 | 14.29 | 33.33 | 8.32 | 0.0 | 0.0 | 7.28 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 15.27 | 11.62 | 47.68 | 24.4 | 6.92 | 25.26 | -1.97 | -7.65 | 8.8 | 13.3 | 12.24 | 62.59 | 0.00 | 4.27 | 26.56 |
| 21Q1 (6) | 4.18 | 6.91 | 36.16 | 1.1 | -31.25 | 10.0 | 0.15 | 25.0 | 36.36 | 0 | 0 | -100.0 | 8.71 | 5.83 | 43.73 | 1.25 | 11.61 | 145.1 | 10.99 | 5.47 | 33.05 | 35.01 | -3.43 | 0 | 8.16 | -0.49 | -0.37 | 3.05 | 0.66 | -0.65 | 2.76 | -1.78 | -4.83 | 0.14 | -6.67 | 40.0 | 8.32 | 0.0 | 0.0 | 7.28 | 0.0 | 6.12 | 1.86 | 0.0 | 36.76 | 13.68 | 10.06 | 0.59 | 22.82 | 5.8 | 4.58 | -1.83 | -3.98 | 8.96 | 11.85 | 11.06 | 2.24 | 0.00 | 5.85 | 51.07 |
| 20Q4 (5) | 3.91 | -1.76 | 17.42 | 1.6 | -40.74 | 14.29 | 0.12 | 9.09 | 0 | 0 | 0 | 0 | 8.23 | 12.89 | 7.72 | 1.12 | 4.67 | 27.27 | 10.42 | 12.41 | 15.14 | 36.26 | 10.1 | 0 | 8.2 | 1.61 | 0.86 | 3.03 | -2.26 | -1.3 | 2.81 | -1.4 | -4.1 | 0.15 | 50.0 | 36.36 | 8.32 | 0.0 | 0.0 | 7.28 | 0.0 | 6.12 | 1.86 | 0.0 | 36.76 | 12.43 | 8.84 | -5.04 | 21.57 | 4.96 | 1.22 | -1.76 | 11.11 | 5.38 | 10.67 | 13.03 | -4.99 | 0.00 | 6.57 | 41.07 |
| 20Q3 (4) | 3.98 | 6.13 | 0.0 | 2.7 | 2600.0 | 0.0 | 0.11 | 0 | 0.0 | 0 | 0 | 0.0 | 7.29 | 1.82 | 0.0 | 1.07 | -7.76 | 0.0 | 9.27 | 5.94 | 0.0 | 32.93 | 0 | 0.0 | 8.07 | 1.13 | 0.0 | 3.1 | 0.65 | 0.0 | 2.85 | -1.04 | 0.0 | 0.1 | -16.67 | 0.0 | 8.32 | 0.0 | 0.0 | 7.28 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 11.42 | 10.44 | 0.0 | 20.55 | 5.49 | 0.0 | -1.98 | 8.33 | 0.0 | 9.44 | 15.4 | 0.0 | 0.00 | 7.6 | 0.0 |
