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) | 17.87 | -10.61 | 8.53 | 65.95 | 1.78 | 7.23 | 0 | 0 | 21.15 | -19.58 | 1.58 | -29.46 | 2.77 | -21.75 | 13.10 | -2.7 | 3.92 | -28.99 | 1.56 | -0.64 | 7.95 | -18.38 | 0.08 | 0.0 | 10.91 | 0.0 | 3.95 | 5.9 | 1.06 | -28.86 | 16.65 | 4.13 | 21.67 | 2.22 | 0.19 | -57.78 | 16.84 | 2.43 | 0.02 | 7.28 |
| 2022 (9) | 19.99 | 165.12 | 5.14 | 8.21 | 1.66 | 24.81 | 0 | 0 | 26.3 | 0.65 | 2.24 | -56.34 | 3.54 | -18.06 | 13.46 | -18.59 | 5.52 | -3.83 | 1.57 | -1.26 | 9.74 | 7.39 | 0.08 | 0.0 | 10.91 | 0.0 | 3.73 | 16.2 | 1.49 | 28.45 | 15.99 | 2.3 | 21.2 | 6.0 | 0.45 | 0 | 16.44 | 8.16 | 0.02 | 5.4 |
| 2021 (8) | 7.54 | 10.4 | 4.75 | -23.51 | 1.33 | 0 | 0 | 0 | 26.13 | 11.29 | 5.13 | 584.0 | 4.32 | 3.85 | 16.53 | -6.69 | 5.74 | 5.51 | 1.59 | 0.0 | 9.07 | 13.38 | 0.08 | -20.0 | 10.91 | 0.0 | 3.21 | 2.23 | 1.16 | 9.43 | 15.63 | 40.81 | 20.0 | 30.72 | -0.43 | 0 | 15.2 | 38.18 | 0.02 | -20.61 |
| 2020 (7) | 6.83 | -37.34 | 6.21 | -43.9 | 0 | 0 | 0 | 0 | 23.48 | -17.59 | 0.75 | 0 | 4.16 | -16.63 | 17.72 | 1.15 | 5.44 | 0.18 | 1.59 | -1.24 | 8.0 | 57.17 | 0.1 | -9.09 | 10.91 | 0.0 | 3.14 | 0.0 | 1.06 | 0.0 | 11.1 | 7.14 | 15.3 | 5.08 | -0.1 | 0 | 11.0 | 4.27 | 0.03 | -4.1 |
| 2019 (6) | 10.9 | 8.24 | 11.07 | -19.02 | 0 | 0 | 0 | 0 | 28.49 | -11.11 | -0.5 | 0 | 4.99 | -20.92 | 17.51 | -11.04 | 5.43 | -5.73 | 1.61 | -2.42 | 5.09 | 0 | 0.11 | 0.0 | 10.91 | 0.0 | 3.14 | 0.0 | 1.06 | 0.0 | 10.36 | -4.6 | 14.56 | -3.26 | 0.19 | -67.8 | 10.55 | -7.86 | 0.03 | -7.51 |
| 2018 (5) | 10.07 | -10.09 | 13.67 | -6.05 | 1.7 | 0 | 0 | 0 | 32.05 | -1.51 | 0.01 | -97.92 | 6.31 | -7.21 | 19.69 | -5.79 | 5.76 | 5.88 | 1.65 | -1.2 | 0 | 0 | 0.11 | 83.33 | 10.91 | 0.0 | 3.14 | 1.62 | 1.06 | 0.0 | 10.86 | -3.29 | 15.05 | -2.15 | 0.59 | -13.24 | 11.45 | -3.86 | 0.03 | 7.5 |
| 2017 (4) | 11.2 | 5.16 | 14.55 | 32.76 | 0 | 0 | 0 | 0 | 32.54 | -7.84 | 0.48 | -34.25 | 6.8 | -10.88 | 20.90 | -3.29 | 5.44 | 1.68 | 1.67 | 0.0 | 1.7 | 0.0 | 0.06 | -40.0 | 10.91 | 0.0 | 3.09 | 2.32 | 1.06 | 0.0 | 11.23 | 0.63 | 15.38 | 0.98 | 0.68 | -47.69 | 11.91 | -4.41 | 0.03 | -15.74 |
| 2016 (3) | 10.65 | 16.78 | 10.96 | 3.4 | 1.38 | -18.82 | 0 | 0 | 35.31 | -8.45 | 0.73 | 10.61 | 7.63 | 7.31 | 21.61 | 17.22 | 5.35 | -3.78 | 1.67 | -1.76 | 1.7 | 18.06 | 0.1 | -9.09 | 10.91 | 0.37 | 3.02 | 2.37 | 1.06 | 0.0 | 11.16 | 3.91 | 15.23 | 3.25 | 1.3 | -44.44 | 12.46 | -4.74 | 0.03 | -1.42 |
| 2015 (2) | 9.12 | 4.47 | 10.6 | 9.96 | 1.7 | 0 | 0 | 0 | 38.57 | -6.86 | 0.66 | -43.1 | 7.11 | -4.56 | 18.43 | 2.46 | 5.56 | -5.76 | 1.7 | 61.9 | 1.44 | -62.11 | 0.11 | 10.0 | 10.87 | 2.74 | 2.95 | 4.24 | 1.06 | 0.0 | 10.74 | 0.66 | 14.75 | 1.3 | 2.34 | -6.02 | 13.08 | -0.61 | 0.03 | -7.72 |
| 2014 (1) | 8.73 | 11.92 | 9.64 | -4.17 | 0 | 0 | 0.12 | 0 | 41.41 | 4.6 | 1.16 | 10.48 | 7.45 | -3.37 | 17.99 | -7.62 | 5.9 | 3.15 | 1.05 | -0.94 | 3.8 | 123.53 | 0.1 | 100.0 | 10.58 | 5.06 | 2.83 | 3.66 | 1.06 | -17.83 | 10.67 | 8.77 | 14.56 | 5.28 | 2.49 | 61.69 | 13.16 | 15.95 | 0.03 | -0.11 |
| 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) | 24.68 | 27.94 | 43.4 | 11.4 | 11.76 | 43.4 | 1.19 | -16.78 | -33.15 | 0 | 0 | 0 | 5.02 | -20.44 | 12.81 | -0.89 | -134.21 | -36.92 | 2.93 | -18.61 | 12.69 | 12.53 | -20.6 | 6.57 | 3.63 | 6.14 | -2.94 | 1.55 | 0.0 | -0.64 | 6.21 | -3.27 | -26.07 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 4.11 | 0.0 | 4.05 | 1.06 | 0.0 | 0.0 | 16.22 | -5.2 | -3.97 | 21.39 | -3.99 | -2.33 | 1.06 | -20.3 | -17.19 | 17.28 | -6.29 | -4.9 | 0.03 | 24.69 | 28.29 |
| 24Q2 (19) | 19.29 | 0.99 | -10.98 | 10.2 | 2.72 | 53.61 | 1.43 | -14.37 | -19.66 | 0 | 0 | 0 | 6.31 | -13.92 | 7.5 | -0.38 | -123.31 | 40.62 | 3.6 | 1.98 | 6.51 | 15.78 | 0.02 | 10.48 | 3.42 | -7.57 | -17.79 | 1.55 | -0.64 | -1.27 | 6.42 | -3.17 | -27.46 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 4.11 | 0.0 | 4.05 | 1.06 | 0.0 | 0.0 | 17.11 | -2.17 | -2.4 | 22.28 | -1.68 | -1.2 | 1.33 | 23.15 | 209.3 | 18.44 | -0.7 | 2.67 | 0.02 | 7.4 | 8.2 |
| 24Q1 (18) | 19.1 | 6.88 | -11.74 | 9.93 | 16.41 | 61.99 | 1.67 | -6.18 | -6.18 | 0 | 0 | 0 | 7.33 | 55.3 | 19.97 | 1.63 | 808.7 | -47.25 | 3.53 | 27.44 | 2.62 | 15.78 | 20.49 | 15.92 | 3.7 | -5.61 | -21.44 | 1.56 | 0.0 | -0.64 | 6.63 | -16.6 | -28.63 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 4.11 | 4.05 | 4.05 | 1.06 | 0.0 | 0.0 | 17.49 | 5.05 | -3.74 | 22.66 | 4.57 | -2.24 | 1.08 | 468.42 | 145.45 | 18.57 | 10.27 | -0.21 | 0.02 | -16.72 | 8.87 |
| 23Q4 (17) | 17.87 | 3.83 | -10.61 | 8.53 | 7.3 | 65.95 | 1.78 | 0.0 | 7.23 | 0 | 0 | 0 | 4.72 | 6.07 | -16.9 | -0.23 | 64.62 | -113.29 | 2.77 | 6.54 | -21.75 | 13.10 | 11.37 | -2.7 | 3.92 | 4.81 | -28.99 | 1.56 | 0.0 | -0.64 | 7.95 | -5.36 | -18.38 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 3.95 | 0.0 | 5.9 | 1.06 | 0.0 | -28.86 | 16.65 | -1.42 | 4.13 | 21.67 | -1.05 | 2.22 | 0.19 | -85.16 | -57.78 | 16.84 | -7.32 | 2.43 | 0.02 | 15.03 | 7.28 |
| 23Q3 (16) | 17.21 | -20.58 | 17.55 | 7.95 | 19.73 | 16.06 | 1.78 | 0.0 | 45.9 | 0 | 0 | 0 | 4.45 | -24.19 | -25.83 | -0.65 | -1.56 | -150.0 | 2.6 | -23.08 | -36.12 | 11.76 | -17.68 | -22.97 | 3.74 | -10.1 | -32.73 | 1.56 | -0.64 | -1.27 | 8.4 | -5.08 | -3.23 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 3.95 | 0.0 | 5.9 | 1.06 | 0.0 | -28.86 | 16.89 | -3.65 | 18.61 | 21.9 | -2.88 | 12.54 | 1.28 | 197.67 | 28.0 | 18.17 | 1.17 | 19.23 | 0.02 | 5.15 | 0.75 |
| 23Q2 (15) | 21.67 | 0.14 | 97.72 | 6.64 | 8.32 | 2.0 | 1.78 | 0.0 | 131.17 | 0 | 0 | 0 | 5.87 | -3.93 | -21.52 | -0.64 | -120.71 | -390.91 | 3.38 | -1.74 | -29.73 | 14.29 | 4.94 | -22.78 | 4.16 | -11.68 | -25.98 | 1.57 | 0.0 | -0.63 | 8.85 | -4.74 | -8.1 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 3.95 | 0.0 | 5.9 | 1.06 | 0.0 | -28.86 | 17.53 | -3.52 | 20.81 | 22.55 | -2.72 | 14.29 | 0.43 | -2.27 | 43.33 | 17.96 | -3.49 | 21.27 | 0.02 | 8.07 | -1.21 |
| 23Q1 (14) | 21.64 | 8.25 | 149.31 | 6.13 | 19.26 | -4.96 | 1.78 | 7.23 | 439.39 | 0 | 0 | 0 | 6.11 | 7.57 | -14.43 | 3.09 | 78.61 | 442.11 | 3.44 | -2.82 | -25.22 | 13.61 | 1.14 | -22.44 | 4.71 | -14.67 | -18.65 | 1.57 | 0.0 | -0.63 | 9.29 | -4.62 | -7.84 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 3.95 | 5.9 | 5.9 | 1.06 | -28.86 | -28.86 | 18.17 | 13.63 | 27.15 | 23.18 | 9.34 | 18.81 | 0.44 | -2.22 | 41.94 | 18.61 | 13.2 | 27.47 | 0.02 | -17.94 | -4.71 |
| 22Q4 (13) | 19.99 | 36.54 | 165.12 | 5.14 | -24.96 | 8.21 | 1.66 | 36.07 | 24.81 | 0 | 0 | 0 | 5.68 | -5.33 | -5.96 | 1.73 | 765.38 | -62.72 | 3.54 | -13.02 | -18.06 | 13.46 | -11.83 | -18.55 | 5.52 | -0.72 | -3.83 | 1.57 | -0.63 | -1.26 | 9.74 | 12.21 | 7.39 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 3.73 | 0.0 | 16.2 | 1.49 | 0.0 | 28.45 | 15.99 | 12.29 | 2.3 | 21.2 | 8.94 | 6.0 | 0.45 | -55.0 | 204.65 | 16.44 | 7.87 | 8.16 | 0.02 | 8.04 | 5.4 |
| 22Q3 (12) | 14.64 | 33.58 | 11.42 | 6.85 | 5.22 | 83.65 | 1.22 | 58.44 | 25.77 | 0 | 0 | 0 | 6.0 | -19.79 | 12.36 | -0.26 | -218.18 | -36.84 | 4.07 | -15.38 | 2.78 | 15.27 | -17.48 | -0.69 | 5.56 | -1.07 | 1.46 | 1.58 | 0.0 | -0.63 | 8.68 | -9.87 | -7.95 | 0.08 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 3.73 | 0.0 | 16.2 | 1.49 | 0.0 | 28.45 | 14.24 | -1.86 | 29.69 | 19.46 | -1.37 | 26.69 | 1.0 | 233.33 | 308.33 | 15.24 | 2.9 | 45.14 | 0.02 | 3.11 | -11.77 |
| 22Q2 (11) | 10.96 | 26.27 | 44.59 | 6.51 | 0.93 | 43.39 | 0.77 | 133.33 | 28.33 | 0 | 0 | 0 | 7.48 | 4.76 | -2.73 | 0.22 | -61.4 | -15.38 | 4.81 | 4.57 | -2.04 | 18.50 | 5.41 | -0.79 | 5.62 | -2.94 | 8.7 | 1.58 | 0.0 | 0.0 | 9.63 | -4.46 | -1.73 | 0.08 | 0.0 | -11.11 | 10.91 | 0.0 | 0.0 | 3.73 | 0.0 | 16.2 | 1.49 | 0.0 | 28.45 | 14.51 | 1.54 | 29.9 | 19.73 | 1.13 | 26.96 | 0.3 | -3.23 | 169.77 | 14.81 | 1.44 | 37.9 | 0.02 | 4.24 | -15.04 |
| 22Q1 (10) | 8.68 | 15.12 | 26.9 | 6.45 | 35.79 | 26.72 | 0.33 | -75.19 | 153.85 | 0 | 0 | 0 | 7.14 | 18.21 | 0.99 | 0.57 | -87.72 | 35.71 | 4.6 | 6.48 | 2.22 | 17.55 | 6.2 | -4.68 | 5.79 | 0.87 | 2.66 | 1.58 | -0.63 | -0.63 | 10.08 | 11.14 | 6.44 | 0.08 | 0.0 | -11.11 | 10.91 | 0.0 | 0.0 | 3.73 | 16.2 | 16.2 | 1.49 | 28.45 | 28.45 | 14.29 | -8.57 | 30.98 | 19.51 | -2.45 | 27.68 | 0.31 | 172.09 | 263.16 | 14.6 | -3.95 | 36.19 | 0.02 | -9.23 | -16.02 |
| 21Q4 (9) | 7.54 | -42.62 | 10.4 | 4.75 | 27.35 | -23.51 | 1.33 | 37.11 | 0 | 0 | 0 | 0 | 6.04 | 13.11 | 6.71 | 4.64 | 2542.11 | 3669.23 | 4.32 | 9.09 | 3.85 | 16.53 | 7.51 | -6.72 | 5.74 | 4.74 | 5.51 | 1.59 | 0.0 | 0.0 | 9.07 | -3.82 | 13.38 | 0.08 | 0.0 | -20.0 | 10.91 | 0.0 | 0.0 | 3.21 | 0.0 | 2.23 | 1.16 | 0.0 | 9.43 | 15.63 | 42.35 | 40.81 | 20.0 | 30.21 | 30.72 | -0.43 | 10.42 | -330.0 | 15.2 | 44.76 | 38.18 | 0.02 | -9.56 | -20.61 |
| 21Q3 (8) | 13.14 | 73.35 | 25.38 | 3.73 | -17.84 | -57.52 | 0.97 | 61.67 | 0 | 0 | 0 | 0 | 5.34 | -30.56 | -9.64 | -0.19 | -173.08 | -143.18 | 3.96 | -19.35 | 0.76 | 15.37 | -17.56 | -6.36 | 5.48 | 6.0 | 18.87 | 1.59 | 0.63 | -0.62 | 9.43 | -3.78 | 34.71 | 0.08 | -11.11 | -20.0 | 10.91 | 0.0 | 0.0 | 3.21 | 0.0 | 2.23 | 1.16 | 0.0 | 9.43 | 10.98 | -1.7 | -2.31 | 15.36 | -1.16 | -0.52 | -0.48 | -11.63 | -140.0 | 10.5 | -2.23 | -4.89 | 0.02 | -0.72 | -0.24 |
| 21Q2 (7) | 7.58 | 10.82 | -38.42 | 4.54 | -10.81 | -49.56 | 0.6 | 361.54 | 0 | 0 | 0 | 0 | 7.69 | 8.77 | 32.59 | 0.26 | -38.1 | 271.43 | 4.91 | 9.11 | 20.94 | 18.65 | 1.28 | 0 | 5.17 | -8.33 | -0.39 | 1.58 | -0.63 | -1.25 | 9.8 | 3.48 | 40.0 | 0.09 | 0.0 | -10.0 | 10.91 | 0.0 | 0.0 | 3.21 | 0.0 | 2.23 | 1.16 | 0.0 | 9.43 | 11.17 | 2.38 | 3.43 | 15.54 | 1.7 | 3.6 | -0.43 | -126.32 | -138.89 | 10.74 | 0.19 | 1.13 | 0.02 | 3.03 | -1.0 |
| 21Q1 (6) | 6.84 | 0.15 | -34.36 | 5.09 | -18.04 | -52.34 | 0.13 | 0 | 0 | 0 | 0 | 0 | 7.07 | 24.91 | 15.71 | 0.42 | 423.08 | 13.51 | 4.5 | 8.17 | 0.45 | 18.41 | 3.92 | 0 | 5.64 | 3.68 | 1.99 | 1.59 | 0.0 | -1.24 | 9.47 | 18.38 | 86.05 | 0.09 | -10.0 | -10.0 | 10.91 | 0.0 | 0.0 | 3.21 | 2.23 | 2.23 | 1.16 | 9.43 | 9.43 | 10.91 | -1.71 | 1.68 | 15.28 | -0.13 | 2.34 | -0.19 | -90.0 | -2000.0 | 10.72 | -2.55 | -0.19 | 0.02 | -14.19 | 6.08 |
| 20Q4 (5) | 6.83 | -34.83 | -37.34 | 6.21 | -29.27 | -42.18 | 0 | 0 | 0 | 0 | 0 | 0 | 5.66 | -4.23 | -7.52 | -0.13 | -129.55 | 74.51 | 4.16 | 5.85 | -16.63 | 17.72 | 7.93 | 0 | 5.44 | 18.0 | 0.18 | 1.59 | -0.62 | -1.24 | 8.0 | 14.29 | 57.17 | 0.1 | 0.0 | -9.09 | 10.91 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 11.1 | -1.25 | 7.14 | 15.3 | -0.91 | 5.08 | -0.1 | 50.0 | -152.63 | 11.0 | -0.36 | 4.27 | 0.03 | 13.65 | -4.1 |
| 20Q3 (4) | 10.48 | -14.87 | 0.0 | 8.78 | -2.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.91 | 1.9 | 0.0 | 0.44 | 528.57 | 0.0 | 3.93 | -3.2 | 0.0 | 16.42 | 0 | 0.0 | 4.61 | -11.18 | 0.0 | 1.6 | 0.0 | 0.0 | 7.0 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 10.91 | 0.0 | 0.0 | 3.14 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 11.24 | 4.07 | 0.0 | 15.44 | 2.93 | 0.0 | -0.2 | -11.11 | 0.0 | 11.04 | 3.95 | 0.0 | 0.02 | -1.48 | 0.0 |
