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) | 18.22 | -78.57 | 0 | 0 | 0 | 0 | 0 | 0 | 112.28 | 1.44 | -0.81 | 0 | 14.09 | -4.99 | 12.55 | -6.34 | 13.63 | -13.18 | 9.25 | 0.87 | 0 | 0 | 0 | 0 | 50.0 | 0.0 | 8.7 | 214.08 | 2.41 | 0.0 | 52.49 | -15.53 | 63.6 | -5.53 | -0.92 | 0 | 51.57 | -17.38 | 0.00 | 4.01 |
| 2022 (9) | 85.04 | 410.75 | 7.69 | 49.03 | 5.7 | 0 | 0 | 0 | 110.69 | 11.3 | 59.18 | 899.66 | 14.83 | 7.08 | 13.40 | -3.8 | 15.7 | 120.51 | 9.17 | -76.66 | 0 | 0 | 0.01 | -50.0 | 50.0 | 0.0 | 2.77 | 31.9 | 2.41 | 0.0 | 62.14 | 629.34 | 67.32 | 416.65 | 0.28 | 0 | 62.42 | 736.73 | 0.00 | -44.37 |
| 2021 (8) | 16.65 | 115.67 | 5.16 | 248.65 | 0 | 0 | 0 | 0 | 99.45 | 19.02 | 5.92 | -30.43 | 13.85 | 19.29 | 13.93 | 0.23 | 7.12 | 24.48 | 39.29 | -1.43 | 10.5 | 75.0 | 0.02 | -50.0 | 50.0 | 0.0 | 2.1 | 65.35 | 2.41 | 0.0 | 8.52 | -11.71 | 13.03 | -2.18 | -1.06 | 0 | 7.46 | -16.09 | 0.00 | 0.59 |
| 2020 (7) | 7.72 | -32.69 | 1.48 | -46.76 | 0 | 0 | 0 | 0 | 83.56 | 4.44 | 8.51 | 46.22 | 11.61 | 8.1 | 13.89 | 3.51 | 5.72 | -15.88 | 39.86 | 4.1 | 6.0 | -12.79 | 0.04 | -42.86 | 50.0 | 0.0 | 1.27 | 84.06 | 2.41 | 0.0 | 9.65 | 51.02 | 13.32 | 40.36 | -0.76 | 0 | 8.89 | 67.11 | 0.00 | -6.07 |
| 2019 (6) | 11.47 | -10.39 | 2.78 | 159.81 | 0.75 | -71.15 | 0 | 0 | 80.01 | 1.25 | 5.82 | 25.43 | 10.74 | 2.19 | 13.42 | 0.92 | 6.8 | 10.93 | 38.29 | 3.63 | 6.88 | 508.85 | 0.07 | -36.36 | 50.0 | 0.0 | 0.69 | 200.0 | 2.41 | 0.0 | 6.39 | 25.05 | 9.49 | 22.45 | -1.07 | 0 | 5.32 | 37.47 | 0.00 | -3.06 |
| 2018 (5) | 12.8 | 174.68 | 1.07 | 37.18 | 2.6 | -66.15 | 0 | 0 | 79.02 | 2.86 | 4.64 | 46.37 | 10.51 | 0.96 | 13.30 | -1.85 | 6.13 | -2.23 | 36.95 | 33.68 | 1.13 | -92.72 | 0.11 | -56.0 | 50.0 | 40.53 | 0.23 | 0 | 2.41 | 0.0 | 5.11 | 124.12 | 7.75 | 65.6 | -1.24 | 0 | 3.87 | 101.56 | 0.00 | -40.31 |
| 2017 (4) | 4.66 | -42.33 | 0.78 | -90.88 | 7.68 | 76.55 | 0 | 0 | 76.82 | -5.29 | 3.17 | 161.98 | 10.41 | -6.8 | 13.55 | -1.6 | 6.27 | -2.94 | 27.64 | 3.91 | 15.52 | -6.62 | 0.25 | -30.56 | 35.58 | 0.71 | 0 | 0 | 2.41 | 0.0 | 2.28 | 0 | 4.68 | 214.09 | -0.36 | 0 | 1.92 | 0 | 0.00 | -24.21 |
| 2016 (3) | 8.08 | 11.29 | 8.55 | 57.17 | 4.35 | 186.18 | 0 | 0 | 81.11 | 1.16 | 1.21 | -2.42 | 11.17 | 14.21 | 13.77 | 12.9 | 6.46 | -18.95 | 26.6 | 2.5 | 16.62 | -22.59 | 0.36 | -29.41 | 35.33 | 0.0 | 0 | 0 | 2.41 | 0.0 | -0.91 | 0 | 1.49 | 98.67 | -0.32 | 0 | -1.23 | 0 | 0.00 | 17.69 |
| 2015 (2) | 7.26 | 49.08 | 5.44 | 3.62 | 1.52 | -79.79 | 0 | 0 | 80.18 | -10.92 | 1.24 | 77.14 | 9.78 | 1.98 | 12.20 | 14.48 | 7.97 | 4.59 | 25.95 | 20.03 | 21.47 | 34.69 | 0.51 | -21.54 | 35.33 | 0.0 | 0 | 0 | 2.41 | 0.0 | -1.66 | 0 | 0.75 | 7400.0 | -0.24 | 0 | -1.9 | 0 | 0.00 | -1.58 |
| 2014 (1) | 4.87 | -20.68 | 5.25 | 71.01 | 7.52 | 110.06 | 0 | 0 | 90.01 | -1.22 | 0.7 | 0 | 9.59 | -5.24 | 10.65 | -4.07 | 7.62 | -4.51 | 21.62 | 3.15 | 15.94 | -29.56 | 0.65 | 6.56 | 35.33 | 0.0 | 0 | 0 | 2.41 | 0.0 | -2.4 | 0 | 0.01 | 0 | -0.03 | 0 | -2.43 | 0 | 0.00 | -1.43 |
| 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) | 23.59 | 1.68 | 25.88 | 0.12 | -14.29 | -75.51 | 0 | 0 | 0 | 0 | 0 | 0 | 29.68 | 16.12 | -10.06 | 2.68 | 32.02 | 53.14 | 16.4 | 27.63 | -14.81 | 15.00 | 31.5 | -12.8 | 11.35 | -4.62 | 3.94 | 9.16 | 0.88 | 0.66 | 0 | 0 | 0 | 0 | 0 | 0 | 50.0 | 0.0 | 0.0 | 8.7 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 58.76 | 4.8 | 16.17 | 69.86 | 3.99 | 13.24 | -0.87 | -33.85 | -480.0 | 57.89 | 4.46 | 14.79 | 0.00 | -1.93 | -5.86 |
| 24Q2 (19) | 23.2 | 9.85 | -24.8 | 0.14 | 40.0 | -97.89 | 0 | 0 | 0 | 0 | 0 | 0 | 25.56 | -7.26 | -2.59 | 2.03 | 30.97 | 153.14 | 12.85 | -6.27 | -8.02 | 11.40 | -5.71 | -9.97 | 11.9 | -14.76 | -23.91 | 9.08 | -3.3 | -3.3 | 0 | 0 | 0 | 0 | 0 | 0 | 50.0 | 0.0 | 0.0 | 8.7 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 56.07 | 3.74 | 14.8 | 67.18 | 3.12 | 12.06 | -0.65 | 25.29 | -184.42 | 55.42 | 4.21 | 11.71 | 0.00 | -18.17 | -4.73 |
| 24Q1 (18) | 21.12 | 15.92 | -71.42 | 0.1 | 0 | -69.7 | 0 | 0 | -100.0 | 0 | 0 | 0 | 27.56 | 3.8 | 4.0 | 1.55 | -21.32 | 321.43 | 13.71 | -2.7 | 8.55 | 12.10 | -3.61 | 6.73 | 13.96 | 2.42 | 13.13 | 9.39 | 1.51 | 1.19 | 0 | 0 | 0 | 0 | 0 | 0 | 50.0 | 0.0 | 0.0 | 8.7 | 0.0 | 214.08 | 2.41 | 0.0 | 0.0 | 54.05 | 2.97 | -12.03 | 65.15 | 2.44 | -2.21 | -0.87 | 5.43 | -165.41 | 53.18 | 3.12 | -15.28 | 0.00 | 18.42 | 23.51 |
| 23Q4 (17) | 18.22 | -2.77 | -78.57 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 26.55 | -19.55 | 1.37 | 1.97 | 12.57 | -96.41 | 14.09 | -26.81 | -4.99 | 12.55 | -27.04 | -6.34 | 13.63 | 24.82 | -13.18 | 9.25 | 1.65 | 0.87 | 0 | 0 | 0 | 0 | 0 | -100.0 | 50.0 | 0.0 | 0.0 | 8.7 | 0.0 | 214.08 | 2.41 | 0.0 | 0.0 | 52.49 | 3.78 | -15.53 | 63.6 | 3.1 | -5.53 | -0.92 | -513.33 | -428.57 | 51.57 | 2.26 | -17.38 | 0.00 | -0.94 | 4.01 |
| 23Q3 (16) | 18.74 | -39.25 | 64.39 | 0.49 | -92.61 | -95.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | 33.0 | 25.76 | 5.26 | 1.75 | 145.81 | 11.46 | 19.25 | 37.8 | 7.48 | 17.20 | 35.76 | 5.36 | 10.92 | -30.18 | -5.78 | 9.1 | -3.09 | -76.83 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 50.0 | 0.0 | 0.0 | 8.7 | 0.0 | 214.08 | 2.41 | 0.0 | 0.0 | 50.58 | 3.56 | 617.45 | 61.69 | 2.9 | 404.42 | -0.15 | -119.48 | 83.7 | 50.43 | 1.65 | 722.68 | 0.00 | -0.75 | -42.04 |
| 23Q2 (15) | 30.85 | -58.26 | 301.69 | 6.63 | 1909.09 | 42.27 | 0 | -100.0 | 0 | 0 | 0 | 0 | 26.24 | -0.98 | -4.27 | -3.82 | -445.71 | -387.22 | 13.97 | 10.61 | -6.93 | 12.67 | 11.78 | -10.68 | 15.64 | 26.74 | 8.54 | 9.39 | 1.19 | -76.73 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 50.0 | 0.0 | 0.0 | 8.7 | 214.08 | 214.08 | 2.41 | 0.0 | 0.0 | 48.84 | -20.51 | 791.24 | 59.95 | -10.01 | 462.38 | 0.77 | -42.11 | 182.8 | 49.61 | -20.97 | 990.33 | 0.00 | 6.09 | -42.92 |
| 23Q1 (14) | 73.91 | -13.09 | 347.13 | 0.33 | -95.71 | -97.08 | 2.2 | -61.4 | 175.0 | 0 | 0 | 0 | 26.5 | 1.18 | 2.95 | -0.7 | -101.28 | -150.0 | 12.63 | -14.83 | -1.02 | 11.33 | -15.42 | -8.88 | 12.34 | -21.4 | 32.4 | 9.28 | 1.2 | -76.67 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 50.0 | 0.0 | 0.0 | 2.77 | 0.0 | 31.9 | 2.41 | 0.0 | 0.0 | 61.44 | -1.13 | 1151.32 | 66.62 | -1.04 | 607.97 | 1.33 | 375.0 | 233.0 | 62.77 | 0.56 | 1505.37 | 0.00 | -0.28 | -47.23 |
| 22Q4 (13) | 85.04 | 645.96 | 410.75 | 7.69 | -24.01 | 49.03 | 5.7 | 137.5 | 0 | 0 | 0 | 0 | 26.19 | -16.46 | 3.85 | 54.89 | 3396.18 | 3583.89 | 14.83 | -17.2 | 7.08 | 13.40 | -17.92 | -3.8 | 15.7 | 35.46 | 120.51 | 9.17 | -76.65 | -76.66 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | -50.0 | 50.0 | 0.0 | 0.0 | 2.77 | 0.0 | 31.9 | 2.41 | 0.0 | 0.0 | 62.14 | 781.42 | 629.34 | 67.32 | 450.45 | 416.65 | 0.28 | 130.43 | 126.42 | 62.42 | 918.27 | 736.73 | 0.00 | -44.8 | -44.37 |
| 22Q3 (12) | 11.4 | 48.44 | 40.22 | 10.12 | 117.17 | 912.0 | 2.4 | 0 | 0 | 0 | 0 | 0 | 31.35 | 14.37 | 14.17 | 1.57 | 18.05 | 10.56 | 17.91 | 19.32 | 14.88 | 16.32 | 15.09 | -0.93 | 11.59 | -19.57 | 18.14 | 39.28 | -2.68 | 2.91 | 5.5 | -30.38 | -8.33 | 0.01 | 0.0 | -66.67 | 50.0 | 0.0 | 0.0 | 2.77 | 0.0 | 31.9 | 2.41 | 0.0 | 0.0 | 7.05 | 28.65 | 12.8 | 12.23 | 14.73 | 13.77 | -0.92 | 1.08 | -43.75 | 6.13 | 34.73 | 9.27 | 0.00 | -2.26 | -1.92 |
| 22Q2 (11) | 7.68 | -53.54 | -2.54 | 4.66 | -58.76 | 29.44 | 0 | -100.0 | 0 | 0 | 0 | 0 | 27.41 | 6.49 | 13.36 | 1.33 | -5.0 | -2.21 | 15.01 | 17.63 | 14.23 | 14.18 | 14.04 | -0.35 | 14.41 | 54.61 | 3.22 | 40.36 | 1.46 | -2.91 | 7.9 | -14.13 | 31.67 | 0.01 | 0.0 | -66.67 | 50.0 | 0.0 | 0.0 | 2.77 | 31.9 | 118.11 | 2.41 | 0.0 | 0.0 | 5.48 | 11.61 | -56.71 | 10.66 | 13.28 | -34.72 | -0.93 | 7.0 | -86.0 | 4.55 | 16.37 | -62.58 | 0.00 | -1.93 | 8.52 |
| 22Q1 (10) | 16.53 | -0.72 | 158.28 | 11.3 | 118.99 | 2656.1 | 0.8 | 0 | 0 | 0 | 0 | 0 | 25.74 | 2.06 | 13.94 | 1.4 | -6.04 | -15.15 | 12.76 | -7.87 | 7.05 | 12.44 | -10.7 | -8.43 | 9.32 | 30.9 | 13.94 | 39.78 | 1.25 | -2.31 | 9.2 | -12.38 | 53.33 | 0.01 | -50.0 | -75.0 | 50.0 | 0.0 | 0.0 | 2.1 | 0.0 | 65.35 | 2.41 | 0.0 | 0.0 | 4.91 | -42.37 | -56.55 | 9.41 | -27.78 | -37.14 | -1.0 | 5.66 | -36.99 | 3.91 | -47.59 | -63.01 | 0.00 | 5.13 | 8.27 |
| 21Q4 (9) | 16.65 | 104.8 | 115.67 | 5.16 | 416.0 | 248.65 | 0 | 0 | 0 | 0 | 0 | 0 | 25.22 | -8.16 | 23.69 | 1.49 | 4.93 | -3.87 | 13.85 | -11.16 | 19.29 | 13.93 | -15.48 | 0.23 | 7.12 | -27.42 | 24.48 | 39.29 | 2.93 | -1.43 | 10.5 | 75.0 | 75.0 | 0.02 | -33.33 | -50.0 | 50.0 | 0.0 | 0.0 | 2.1 | 0.0 | 65.35 | 2.41 | 0.0 | 0.0 | 8.52 | 36.32 | -11.71 | 13.03 | 21.21 | -2.18 | -1.06 | -65.62 | -39.47 | 7.46 | 32.98 | -16.09 | 0.00 | -2.66 | 0.59 |
| 21Q3 (8) | 8.13 | 3.17 | 25.85 | 1.0 | -72.22 | -82.49 | 0 | 0 | 0 | 0 | 0 | 0 | 27.46 | 13.56 | 9.14 | 1.42 | 4.41 | -58.48 | 15.59 | 18.65 | 8.79 | 16.48 | 15.76 | -5.29 | 9.81 | -29.73 | 47.3 | 38.17 | -8.18 | -1.06 | 6.0 | 0.0 | 0 | 0.03 | 0.0 | -40.0 | 50.0 | 0.0 | 0.0 | 2.1 | 65.35 | 65.35 | 2.41 | 0.0 | 0.0 | 6.25 | -50.63 | -24.43 | 10.75 | -34.17 | -10.04 | -0.64 | -28.0 | 36.63 | 5.61 | -53.87 | -22.73 | 0.00 | 8.14 | 0.94 |
| 21Q2 (7) | 7.88 | 23.12 | 38.98 | 3.6 | 778.05 | 22.45 | 0 | 0 | 0 | 0 | 0 | 0 | 24.18 | 7.04 | 23.18 | 1.36 | -17.58 | -40.09 | 13.14 | 10.23 | 15.67 | 14.23 | 4.8 | 0 | 13.96 | 70.66 | 129.98 | 41.57 | 2.09 | 2.9 | 6.0 | 0.0 | 275.0 | 0.03 | -25.0 | -40.0 | 50.0 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 12.66 | 12.04 | 161.03 | 16.33 | 9.08 | 91.67 | -0.5 | 31.51 | 50.5 | 12.16 | 15.04 | 216.67 | 0.00 | -2.16 | -11.32 |
| 21Q1 (6) | 6.4 | -17.1 | -14.21 | 0.41 | -72.3 | -91.98 | 0 | 0 | 0 | 0 | 0 | 0 | 22.59 | 10.79 | 22.91 | 1.65 | 6.45 | 29.92 | 11.92 | 2.67 | 16.52 | 13.58 | -2.25 | 0 | 8.18 | 43.01 | 21.19 | 40.72 | 2.16 | 4.54 | 6.0 | 0.0 | 0 | 0.04 | 0.0 | -33.33 | 50.0 | 0.0 | 0.0 | 1.27 | 0.0 | 84.06 | 2.41 | 0.0 | 0.0 | 11.3 | 17.1 | 47.52 | 14.97 | 12.39 | 39.13 | -0.73 | 3.95 | 38.14 | 10.57 | 18.9 | 63.12 | 0.00 | -2.33 | -6.65 |
| 20Q4 (5) | 7.72 | 19.5 | -32.69 | 1.48 | -74.08 | -46.76 | 0 | 0 | -100.0 | 0 | 0 | 0 | 20.39 | -18.96 | 6.2 | 1.55 | -54.68 | 109.46 | 11.61 | -18.98 | 8.1 | 13.89 | -20.13 | 0 | 5.72 | -14.11 | -15.88 | 39.86 | 3.32 | 4.1 | 6.0 | 0 | -12.79 | 0.04 | -20.0 | -42.86 | 50.0 | 0.0 | 0.0 | 1.27 | 0.0 | 84.06 | 2.41 | 0.0 | 0.0 | 9.65 | 16.69 | 51.02 | 13.32 | 11.46 | 40.36 | -0.76 | 24.75 | 28.97 | 8.89 | 22.45 | 67.11 | 0.00 | -2.32 | -6.07 |
| 20Q3 (4) | 6.46 | 13.93 | 0.0 | 5.71 | 94.22 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 25.16 | 28.17 | 0.0 | 3.42 | 50.66 | 0.0 | 14.33 | 26.14 | 0.0 | 17.40 | 0 | 0.0 | 6.66 | 9.72 | 0.0 | 38.58 | -4.5 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | 0.0 | 0.0 | 50.0 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 2.41 | 0.0 | 0.0 | 8.27 | 70.52 | 0.0 | 11.95 | 40.26 | 0.0 | -1.01 | 0.0 | 0.0 | 7.26 | 89.06 | 0.0 | 0.00 | -4.99 | 0.0 |
