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) | 2.33 | -25.08 | 0.4 | 0 | 0 | 0 | 0 | 0 | 2.96 | 18.88 | 0.95 | 1.06 | 0.28 | 27.27 | 9.46 | 7.06 | 6.3 | -2.63 | 0 | 0 | 5.85 | 3.54 | 0.68 | -8.11 | 18.53 | 0.0 | 4.16 | 2.46 | 0.76 | 0.0 | 9.33 | -0.74 | 14.25 | 0.14 | 1.65 | -43.3 | 10.98 | -10.8 | 0.02 | 7.89 |
| 2022 (9) | 3.11 | 2.98 | 0 | 0 | 0.14 | 75.0 | 0 | 0 | 2.49 | 5.06 | 0.94 | 14.63 | 0.22 | -53.19 | 8.84 | -55.45 | 6.47 | 0.0 | 0 | 0 | 5.65 | 684.72 | 0.74 | -10.84 | 18.53 | 0.0 | 4.06 | 8.85 | 0.76 | 0.0 | 9.4 | -3.29 | 14.23 | 0.07 | 2.91 | 230.68 | 12.31 | 16.13 | 0.02 | -14.43 |
| 2021 (8) | 3.02 | -10.39 | 0.58 | -59.44 | 0.08 | -99.72 | 0 | 0 | 2.37 | 1085.0 | 0.82 | 0 | 0.47 | -48.35 | 19.83 | -95.64 | 6.47 | -2.27 | 0 | 0 | 0.72 | 33.33 | 0.83 | 9.21 | 18.53 | 0.0 | 3.73 | 0.0 | 0.76 | -76.76 | 9.72 | 32.61 | 14.22 | -0.7 | 0.88 | -59.07 | 10.6 | 11.81 | 0.02 | 3.97 |
| 2020 (7) | 3.37 | 310.98 | 1.43 | -78.3 | 28.1 | 0 | 0 | 0 | 0.2 | -92.28 | -3.44 | 0 | 0.91 | 175.76 | 455.00 | 3471.06 | 6.62 | -15.78 | 0 | 0 | 0.54 | -97.3 | 0.76 | 0 | 18.53 | 0.0 | 3.73 | 0.0 | 3.27 | 0.0 | 7.33 | -32.07 | 14.32 | -19.55 | 2.15 | 39.61 | 9.48 | -23.11 | 0.02 | 0 |
| 2019 (6) | 0.82 | -36.43 | 6.59 | 199.55 | 0 | 0 | 0 | 0 | 2.59 | -4.43 | -1.34 | 0 | 0.33 | 10.0 | 12.74 | 15.1 | 7.86 | -2.84 | 14.34 | -12.67 | 20.0 | -20.0 | 0 | 0 | 18.53 | 0.0 | 3.73 | 7.18 | 3.27 | -1.51 | 10.79 | -25.89 | 17.8 | -16.67 | 1.54 | 10.0 | 12.33 | -22.74 | 0.00 | 0 |
| 2018 (5) | 1.29 | -77.33 | 2.2 | -58.49 | 0 | 0 | 0 | 0 | 2.71 | -87.93 | 2.5 | 12.11 | 0.3 | -3.23 | 11.07 | 702.05 | 8.09 | -8.9 | 16.42 | -5.2 | 25.0 | -7.58 | 0 | 0 | 18.53 | 0.0 | 3.48 | 6.75 | 3.32 | 0.0 | 14.56 | -2.61 | 21.36 | -0.74 | 1.4 | 55.56 | 15.96 | 0.69 | 0.00 | 0 |
| 2017 (4) | 5.69 | 82.96 | 5.3 | -24.39 | 0.75 | 0 | 0 | 0 | 22.46 | -38.75 | 2.23 | -80.35 | 0.31 | -49.18 | 1.38 | -17.03 | 8.88 | -58.93 | 17.32 | -1.48 | 27.05 | 5.46 | 0 | 0 | 18.53 | -10.0 | 3.26 | 53.77 | 3.32 | -9.78 | 14.95 | -23.96 | 21.52 | -15.51 | 0.9 | -67.51 | 15.85 | -29.34 | 0.00 | 0 |
| 2016 (3) | 3.11 | 185.32 | 7.01 | 99.15 | 0 | 0 | 0 | 0 | 36.67 | 168.64 | 11.35 | 0 | 0.61 | 17.31 | 1.66 | -56.33 | 21.62 | -43.95 | 17.58 | -8.2 | 25.65 | 25.18 | 0.01 | 0.0 | 20.59 | -22.01 | 2.12 | 0.0 | 3.68 | -52.52 | 19.66 | 155.99 | 25.47 | 45.13 | 2.77 | -41.06 | 22.43 | 81.18 | 0.00 | -4.68 |
| 2015 (2) | 1.09 | -74.53 | 3.52 | 44.26 | 0.12 | -91.89 | 0 | 0 | 13.65 | 17.47 | -0.36 | 0 | 0.52 | -18.75 | 3.81 | -30.83 | 38.57 | 3.02 | 19.15 | 1.48 | 20.49 | 87.98 | 0.01 | 0.0 | 26.4 | -10.02 | 2.12 | 29.27 | 7.75 | 822.62 | 7.68 | -18.12 | 17.55 | 47.98 | 4.7 | 12.17 | 12.38 | -8.77 | 0.00 | 19.36 |
| 2014 (1) | 4.28 | 370.33 | 2.44 | 84.85 | 1.48 | 0 | 0 | 0 | 11.62 | 251.06 | 4.85 | 669.84 | 0.64 | 93.94 | 5.51 | -44.76 | 37.44 | 11.4 | 18.87 | 13.13 | 10.9 | 4.61 | 0.01 | 0.0 | 29.34 | -4.71 | 1.64 | 4.46 | 0.84 | 0 | 9.38 | -25.26 | 11.86 | -16.07 | 4.19 | 18.7 | 13.57 | -15.61 | 0.00 | -18.31 |
| 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) | 1.46 | -30.14 | 8.96 | 1.6 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | 10.53 | 20.0 | 0.42 | -19.23 | -64.41 | 0.34 | 21.43 | 9.68 | 10.53 | 16.17 | -10.36 | 6.3 | 0.0 | 0.0 | 0 | 0 | 0 | 6.85 | 23.2 | 19.34 | 0.64 | -3.03 | -8.57 | 18.53 | 0.0 | 0.0 | 4.25 | 0.0 | 2.16 | 0.76 | 0.0 | 0.0 | 9.58 | 5.16 | 0.1 | 14.59 | 3.33 | 0.69 | 6.08 | 2.18 | 185.45 | 15.66 | 3.98 | 33.85 | 0.02 | 2.85 | -6.05 |
| 24Q2 (19) | 2.09 | 36.6 | -22.3 | 1.2 | 200.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.76 | -3.8 | 20.63 | 0.52 | 85.71 | 2500.0 | 0.28 | -20.0 | 7.69 | 9.06 | -23.37 | -9.73 | 6.3 | 0.0 | 0.0 | 0 | 0 | 0 | 5.56 | -2.28 | 1.46 | 0.66 | -4.35 | -9.59 | 18.53 | 0.0 | 0.0 | 4.25 | 2.16 | 2.16 | 0.76 | 0.0 | 0.0 | 9.11 | -5.2 | 8.71 | 14.12 | -2.82 | 6.17 | 5.95 | 61.68 | 38.69 | 15.06 | 13.32 | 18.86 | 0.02 | -14.66 | -3.4 |
| 24Q1 (18) | 1.53 | -34.33 | -48.48 | 0.4 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.79 | -5.95 | 0.0 | 0.28 | 221.74 | 1500.0 | 0.35 | 25.0 | 45.83 | 11.82 | 25.0 | 34.5 | 6.3 | 0.0 | 0.0 | 0 | 0 | 0 | 5.69 | -2.74 | 1.61 | 0.69 | 1.47 | -4.17 | 18.53 | 0.0 | 0.0 | 4.16 | 0.0 | 2.46 | 0.76 | 0.0 | 0.0 | 9.61 | 3.0 | 2.45 | 14.53 | 1.96 | 2.25 | 3.68 | 123.03 | 36.3 | 13.29 | 21.04 | 10.02 | 0.02 | 1.94 | 7.73 |
| 23Q4 (17) | 2.33 | 73.88 | -25.08 | 0.4 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.84 | 20.0 | 61.54 | -0.23 | -119.49 | -187.5 | 0.28 | -9.68 | 27.27 | 9.46 | -19.44 | 7.06 | 6.3 | 0.0 | -2.63 | 0 | 0 | 0 | 5.85 | 1.92 | 3.54 | 0.68 | -2.86 | -8.11 | 18.53 | 0.0 | 0.0 | 4.16 | 0.0 | 2.46 | 0.76 | 0.0 | 0.0 | 9.33 | -2.51 | -0.74 | 14.25 | -1.66 | 0.14 | 1.65 | -22.54 | -43.3 | 10.98 | -6.15 | -10.8 | 0.02 | 5.01 | 7.89 |
| 23Q3 (16) | 1.34 | -50.19 | -56.21 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.7 | 11.11 | 7.69 | 1.18 | 5800.0 | 66.2 | 0.31 | 19.23 | 24.0 | 11.74 | 16.97 | 27.76 | 6.3 | 0.0 | -2.63 | 0 | 0 | 0 | 5.74 | 4.74 | 1.77 | 0.7 | -4.11 | -9.09 | 18.53 | 0.0 | 0.0 | 4.16 | 0.0 | 2.46 | 0.76 | 0.0 | 0.0 | 9.57 | 14.2 | 0.95 | 14.49 | 8.95 | 1.26 | 2.13 | -50.35 | -18.39 | 11.7 | -7.66 | -3.23 | 0.02 | 5.74 | 3.7 |
| 23Q2 (15) | 2.69 | -9.43 | 142.34 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0.63 | -20.25 | -18.18 | 0.02 | 200.0 | -96.97 | 0.26 | 8.33 | -18.75 | 10.04 | 14.19 | -8.4 | 6.3 | 0.0 | -2.63 | 0 | 0 | 0 | 5.48 | -2.14 | -11.9 | 0.73 | 1.39 | -6.41 | 18.53 | 0.0 | 0.0 | 4.16 | 2.46 | 2.46 | 0.76 | 0.0 | 0.0 | 8.38 | -10.66 | -4.45 | 13.3 | -6.4 | -2.21 | 4.29 | 58.89 | 19.5 | 12.67 | 4.88 | 2.51 | 0.02 | -4.83 | -5.51 |
| 23Q1 (14) | 2.97 | -4.5 | 57.14 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0.79 | 51.92 | 43.64 | -0.02 | 75.0 | 94.12 | 0.24 | 9.09 | -33.33 | 8.79 | -0.5 | -37.73 | 6.3 | -2.63 | -2.63 | 0 | 0 | 0 | 5.6 | -0.88 | -14.24 | 0.72 | -2.7 | -8.86 | 18.53 | 0.0 | 0.0 | 4.06 | 0.0 | 8.85 | 0.76 | 0.0 | 0.0 | 9.38 | -0.21 | 0.0 | 14.21 | -0.14 | 2.45 | 2.7 | -7.22 | -18.18 | 12.08 | -1.87 | -4.73 | 0.02 | 2.1 | -4.89 |
| 22Q4 (13) | 3.11 | 1.63 | 2.98 | 0 | 0 | -100.0 | 0.14 | 1300.0 | 75.0 | 0 | 0 | 0 | 0.52 | -20.0 | -30.67 | -0.08 | -111.27 | 0.0 | 0.22 | -12.0 | -53.19 | 8.84 | -3.87 | -55.64 | 6.47 | 0.0 | 0.0 | 0 | 0 | 0 | 5.65 | 0.18 | 684.72 | 0.74 | -3.9 | -10.84 | 18.53 | 0.0 | 0.0 | 4.06 | 0.0 | 8.85 | 0.76 | 0.0 | 0.0 | 9.4 | -0.84 | -3.29 | 14.23 | -0.56 | 0.07 | 2.91 | 11.49 | 230.68 | 12.31 | 1.82 | 16.13 | 0.02 | 0.93 | -14.43 |
| 22Q3 (12) | 3.06 | 175.68 | 23.39 | 0 | 0 | -100.0 | 0.01 | 0.0 | -87.5 | 0 | 0 | 0 | 0.65 | -15.58 | -23.53 | 0.71 | 7.58 | 545.45 | 0.25 | -21.88 | -66.67 | 9.19 | -16.13 | -97.55 | 6.47 | 0.0 | 0.0 | 0 | 0 | 0 | 5.64 | -9.32 | 184.85 | 0.77 | -1.28 | -1.28 | 18.53 | 0.0 | 0.0 | 4.06 | 0.0 | 8.85 | 0.76 | 0.0 | 0.0 | 9.48 | 8.1 | -3.27 | 14.31 | 5.22 | 0.07 | 2.61 | -27.3 | 295.45 | 12.09 | -2.18 | 15.58 | 0.02 | -3.65 | -9.46 |
| 22Q2 (11) | 1.11 | -41.27 | -83.0 | 0 | -100.0 | -100.0 | 0.01 | -90.0 | -88.89 | 0 | 0 | 0 | 0.77 | 40.0 | 92.5 | 0.66 | 294.12 | -44.07 | 0.32 | -11.11 | -54.29 | 10.96 | -22.37 | 0 | 6.47 | 0.0 | -2.27 | 0 | 0 | 0 | 6.22 | -4.75 | 79.77 | 0.78 | -1.27 | -1.27 | 18.53 | 0.0 | 0.0 | 4.06 | 8.85 | 8.85 | 0.76 | 0.0 | -1.3 | 8.77 | -6.5 | -17.42 | 13.6 | -1.95 | -10.05 | 3.59 | 8.79 | 251.96 | 12.36 | -2.52 | 6.19 | 0.02 | -4.2 | 3.11 |
| 22Q1 (10) | 1.89 | -37.42 | -16.37 | 0.58 | 0.0 | -63.29 | 0.1 | 25.0 | -99.64 | 0 | 0 | 0 | 0.55 | -26.67 | 52.78 | -0.34 | -325.0 | 12.82 | 0.36 | -23.4 | -51.35 | 14.12 | -29.11 | -98.86 | 6.47 | 0.0 | -2.27 | 0 | 0 | 0 | 6.53 | 806.94 | 1155.77 | 0.79 | -4.82 | 0.0 | 18.53 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 0.76 | 0.0 | -76.76 | 9.38 | -3.5 | 35.16 | 13.87 | -2.46 | -0.5 | 3.3 | 275.0 | 44.74 | 12.68 | 19.62 | 37.53 | 0.02 | -8.15 | 1.64 |
| 21Q4 (9) | 3.02 | 21.77 | -10.39 | 0.58 | 0.0 | -59.44 | 0.08 | 0.0 | -99.72 | 0 | 0 | 0 | 0.75 | -11.76 | 153.19 | -0.08 | -172.73 | 94.81 | 0.47 | -37.33 | -48.35 | 19.92 | -94.69 | -95.62 | 6.47 | 0.0 | -2.27 | 0 | 0 | 0 | 0.72 | -63.64 | 33.33 | 0.83 | 6.41 | 9.21 | 18.53 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 0.76 | 0.0 | -76.76 | 9.72 | -0.82 | 32.61 | 14.22 | -0.56 | -0.7 | 0.88 | 33.33 | -59.07 | 10.6 | 1.34 | 11.81 | 0.02 | 6.8 | 3.97 |
| 21Q3 (8) | 2.48 | -62.02 | 185.06 | 0.58 | 0.0 | -87.79 | 0.08 | -11.11 | 0 | 0 | 0 | 0 | 0.85 | 112.5 | 73.47 | 0.11 | -90.68 | 0 | 0.75 | 7.14 | 108.33 | 375.00 | 0 | 2150.0 | 6.47 | -2.27 | -10.51 | 0 | 0 | 0 | 1.98 | -42.77 | -90.1 | 0.78 | -1.27 | 0 | 18.53 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 0.76 | -1.3 | -76.76 | 9.8 | -7.72 | 10.61 | 14.3 | -5.42 | -9.84 | 0.66 | -35.29 | 69.23 | 10.46 | -10.14 | 13.08 | 0.02 | 9.72 | 0 |
| 21Q2 (7) | 6.53 | 188.94 | 650.57 | 0.58 | -63.29 | -89.82 | 0.09 | -99.68 | 0 | 0 | 0 | 0 | 0.4 | 11.11 | -35.48 | 1.18 | 402.56 | 174.68 | 0.7 | -5.41 | 105.88 | 0.00 | -100.0 | 0 | 6.62 | 0.0 | -13.24 | 0 | 0 | 0 | 3.46 | 565.38 | -82.7 | 0.79 | 0.0 | 0 | 18.53 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 0.77 | -76.45 | -76.45 | 10.62 | 53.03 | 19.73 | 15.12 | 8.46 | -4.67 | 1.02 | -55.26 | -26.09 | 11.64 | 26.25 | 13.56 | 0.02 | -5.57 | 0 |
| 21Q1 (6) | 2.26 | -32.94 | 197.37 | 1.58 | 10.49 | -75.69 | 28.1 | 0.0 | 0 | 0 | 0 | 0 | 0.36 | 125.53 | -28.0 | -0.39 | 74.68 | -21.88 | 0.74 | -18.68 | 138.71 | 1233.33 | 171.06 | 0 | 6.62 | 0.0 | -15.13 | 0 | 0 | -100.0 | 0.52 | -3.7 | -97.4 | 0.79 | 3.95 | 0 | 18.53 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 6.94 | -5.32 | -33.72 | 13.94 | -2.65 | -20.25 | 2.28 | 6.05 | 31.79 | 9.22 | -2.74 | -24.43 | 0.02 | -6.04 | 0 |
| 20Q4 (5) | 3.37 | 287.36 | 310.98 | 1.43 | -69.89 | -78.3 | 28.1 | 0 | 0 | 0 | 0 | 0 | -1.41 | -387.76 | -356.36 | -1.54 | 0 | -63.83 | 0.91 | 152.78 | 175.76 | 455.00 | 2630.0 | 0 | 6.62 | -8.44 | -15.78 | 0 | 0 | -100.0 | 0.54 | -97.3 | -97.3 | 0.76 | 0 | 0 | 18.53 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 7.33 | -17.27 | -32.07 | 14.32 | -9.71 | -19.55 | 2.15 | 451.28 | 39.61 | 9.48 | 2.49 | -23.11 | 0.02 | 0 | 0 |
| 20Q3 (4) | 0.87 | 0.0 | 0.0 | 4.75 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.49 | -20.97 | 0.0 | 0 | 100.0 | 0.0 | 0.36 | 5.88 | 0.0 | 16.67 | 0 | 0.0 | 7.23 | -5.24 | 0.0 | 0 | 0 | 0.0 | 20.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 18.53 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 3.27 | 0.0 | 0.0 | 8.86 | -0.11 | 0.0 | 15.86 | 0.0 | 0.0 | 0.39 | -71.74 | 0.0 | 9.25 | -9.76 | 0.0 | 0.00 | 0 | 0.0 |
