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) | 4.89 | -0.81 | 4.81 | 70.57 | 1.64 | 9.33 | 0.15 | 0 | 13.25 | 19.69 | 0.6 | 0 | 0.57 | 14.0 | 4.30 | -4.76 | 2.9 | 0.0 | 6.61 | -0.15 | 2.32 | -17.14 | 0.91 | -2.15 | 9.0 | 0.0 | 0 | 0 | 0 | 0 | -2.31 | 0 | -2.31 | 0 | -0.9 | 0 | -3.21 | 0 | 0.01 | -38.23 |
| 2022 (9) | 4.93 | -9.54 | 2.82 | 16.05 | 1.5 | -3.85 | 0 | 0 | 11.07 | 42.29 | -0.31 | 0 | 0.5 | 19.05 | 4.52 | -16.33 | 2.9 | 7.81 | 6.62 | 14.14 | 2.8 | 24.44 | 0.93 | 9.41 | 9.0 | 0.0 | 0 | 0 | 0 | 0 | -2.88 | 0 | -2.88 | 0 | -0.71 | 0 | -3.59 | 0 | 0.02 | 293.98 |
| 2021 (8) | 5.45 | 105.66 | 2.43 | 21.5 | 1.56 | 102.6 | 0 | 0 | 7.78 | -32.64 | -1.51 | 0 | 0.42 | 40.0 | 5.40 | 107.84 | 2.69 | 3.07 | 5.8 | 3.76 | 2.25 | 106.42 | 0.85 | -6.59 | 9.0 | 20.0 | 0 | 0 | 0 | 0 | -2.4 | 0 | -2.4 | 0 | -0.71 | 0 | -3.11 | 0 | 0.01 | 0 |
| 2020 (7) | 2.65 | 23.83 | 2.0 | 83.49 | 0.77 | 108.11 | 0.08 | 0 | 11.55 | -1.28 | 0 | 0 | 0.3 | -21.05 | 2.60 | -20.03 | 2.61 | -8.42 | 5.59 | -4.44 | 1.09 | -29.68 | 0.91 | -31.58 | 7.5 | -55.33 | 0 | 0 | 0 | 0 | -0.89 | 0 | -0.89 | 0 | -0.44 | 0 | -1.33 | 0 | -0.01 | 0 |
| 2019 (6) | 2.14 | -40.88 | 1.09 | 202.78 | 0.37 | -21.28 | 0 | 0 | 11.7 | 14.59 | -5.11 | 0 | 0.38 | -17.39 | 3.25 | -27.91 | 2.85 | 6.74 | 5.85 | 6400.0 | 1.55 | 0 | 1.33 | 232.5 | 16.79 | 0.0 | 0.51 | 0.0 | 0.48 | 0.0 | -12.24 | 0 | -11.24 | 0 | -1.24 | 0 | -13.48 | 0 | 0.00 | -97.68 |
| 2018 (5) | 3.62 | -62.8 | 0.36 | 140.0 | 0.47 | -91.84 | 0 | 0 | 10.21 | -12.29 | -1.84 | 0 | 0.46 | 43.75 | 4.51 | 63.88 | 2.67 | -28.99 | 0.09 | -81.25 | 0 | 0 | 0.4 | 90.48 | 16.79 | 0.0 | 0.51 | 0.0 | 0.48 | 0.0 | -7.09 | 0 | -6.1 | 0 | -0.47 | 0 | -7.56 | 0 | 0.08 | 361.99 |
| 2017 (4) | 9.73 | 103.56 | 0.15 | -96.35 | 5.76 | 32.72 | 0 | 0 | 11.64 | 16.63 | -1.42 | 0 | 0.32 | -23.81 | 2.75 | -34.68 | 3.76 | -1.31 | 0.48 | -43.53 | 1.33 | -96.28 | 0.21 | -38.24 | 16.79 | -2.04 | 0.51 | 0.0 | 0.48 | 0.0 | -5.21 | 0 | -4.22 | 0 | -0.07 | 0 | -5.28 | 0 | 0.02 | -90.71 |
| 2016 (3) | 4.78 | -18.98 | 4.11 | 10.19 | 4.34 | 3000.0 | 0 | 0 | 9.98 | 158.55 | -1.42 | 0 | 0.42 | 68.0 | 4.21 | -35.02 | 3.81 | -0.26 | 0.85 | -61.01 | 35.77 | 120.67 | 0.34 | 88.89 | 17.14 | 2.94 | 0.51 | 0.0 | 0.48 | 0.0 | -3.54 | 0 | -2.55 | 0 | 0.22 | -73.49 | -3.32 | 0 | 0.18 | -10.86 |
| 2015 (2) | 5.9 | 6.5 | 3.73 | 153.74 | 0.14 | 100.0 | 0 | 0 | 3.86 | 192.42 | -1.2 | 0 | 0.25 | -16.67 | 6.48 | -71.5 | 3.82 | 14.03 | 2.18 | -26.6 | 16.21 | 466.78 | 0.18 | 63.64 | 16.65 | 1.52 | 0.51 | 0.0 | 0.48 | -47.25 | -2.12 | 0 | -1.13 | 0 | 0.83 | -20.19 | -1.29 | 0 | 0.20 | 225.3 |
| 2014 (1) | 5.54 | 137.77 | 1.47 | 234.09 | 0.07 | -12.5 | 0 | 0 | 1.32 | -85.3 | -1.42 | 0 | 0.3 | -57.14 | 22.73 | 191.56 | 3.35 | -36.19 | 2.97 | -38.51 | 2.86 | 17.21 | 0.11 | 0.0 | 16.4 | 0.0 | 0.51 | 0.0 | 0.91 | -12.5 | -1.34 | 0 | 0.07 | -95.33 | 1.04 | 352.17 | -0.3 | 0 | 0.06 | 969.84 |
| 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) | 6.04 | -18.05 | 9.62 | 7.09 | 6.14 | 47.4 | 2.11 | 1.93 | 14.05 | 0.15 | 0.0 | 0.0 | 3.34 | 5.03 | -12.11 | -0.07 | 30.0 | -116.28 | 0.47 | -21.67 | -16.07 | 3.65 | -18.87 | -14.83 | 5.74 | 4.17 | 95.24 | 6.33 | -1.56 | -3.21 | 2.69 | -8.81 | 3.07 | 0.89 | 1.14 | -2.2 | 10.8 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.49 | -3.32 | -11.66 | -2.49 | -3.32 | -11.66 | -0.96 | -2.13 | -17.07 | -3.45 | -2.99 | -13.11 | 0.08 | 1126.37 | 509.51 |
| 24Q2 (19) | 7.37 | 44.51 | 75.06 | 6.68 | 28.21 | 54.99 | 2.07 | 26.99 | 23.95 | 0.15 | 0.0 | 0 | 3.18 | -2.45 | -1.85 | -0.1 | 0 | -200.0 | 0.6 | 15.38 | 46.34 | 4.50 | 15.9 | 37.68 | 5.51 | 87.41 | 89.35 | 6.43 | -1.68 | -3.16 | 2.95 | 21.9 | 8.46 | 0.88 | -2.22 | -4.35 | 10.8 | 20.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.41 | -4.33 | 9.4 | -2.41 | -4.33 | 9.4 | -0.94 | 6.93 | -104.35 | -3.35 | -0.9 | -7.37 | 0.01 | -41.37 | -54.84 |
| 24Q1 (18) | 5.1 | 4.29 | 38.96 | 5.21 | 8.32 | 33.25 | 1.63 | -0.61 | -4.12 | 0.15 | 0.0 | 0 | 3.26 | 5.16 | 4.82 | 0 | 100.0 | -100.0 | 0.52 | -8.77 | 57.58 | 3.88 | -9.79 | 35.94 | 2.94 | 1.38 | 0.68 | 6.54 | -1.06 | -2.82 | 2.42 | 4.31 | -22.19 | 0.9 | -1.1 | -2.17 | 9.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.31 | 0.0 | 15.69 | -2.31 | 0.0 | 15.69 | -1.01 | -12.22 | -74.14 | -3.32 | -3.43 | 0.0 | 0.01 | -8.73 | -37.37 |
| 23Q4 (17) | 4.89 | -11.25 | -0.81 | 4.81 | 0.0 | 70.57 | 1.64 | -11.35 | 9.33 | 0.15 | 0.0 | 0 | 3.1 | -18.42 | 6.16 | -0.08 | -118.6 | -100.0 | 0.57 | 1.79 | 14.0 | 4.30 | 0.4 | -4.67 | 2.9 | -1.36 | 0.0 | 6.61 | 1.07 | -0.15 | 2.32 | -11.11 | -17.14 | 0.91 | 0.0 | -2.15 | 9.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.31 | -3.59 | 19.79 | -2.31 | -3.59 | 19.79 | -0.9 | -9.76 | -26.76 | -3.21 | -5.25 | 10.58 | 0.01 | -7.13 | -38.23 |
| 23Q3 (16) | 5.51 | 30.88 | 39.49 | 4.81 | 11.6 | 69.37 | 1.85 | 10.78 | 36.03 | 0.15 | 0 | 0 | 3.8 | 17.28 | 15.85 | 0.43 | 330.0 | 7.5 | 0.56 | 36.59 | 33.33 | 4.28 | 31.15 | 9.67 | 2.94 | 1.03 | 1.73 | 6.54 | -1.51 | 3.48 | 2.61 | -4.04 | -3.33 | 0.91 | -1.09 | -2.15 | 9.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.23 | 16.17 | 21.75 | -2.23 | 16.17 | 21.75 | -0.82 | -78.26 | -13.89 | -3.05 | 2.24 | 14.57 | 0.01 | -9.13 | -40.99 |
| 23Q2 (15) | 4.21 | 14.71 | 65.1 | 4.31 | 10.23 | 114.43 | 1.67 | -1.76 | 11.33 | 0 | 0 | 0 | 3.24 | 4.18 | 44.0 | 0.1 | -33.33 | 114.71 | 0.41 | 24.24 | -2.38 | 3.27 | 14.44 | -30.15 | 2.91 | -0.34 | 3.19 | 6.64 | -1.34 | 3.11 | 2.72 | -12.54 | -9.03 | 0.92 | 0.0 | 9.52 | 9.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.66 | 2.92 | 17.9 | -2.66 | 2.92 | 17.9 | -0.46 | 20.69 | 38.67 | -3.12 | 6.02 | 21.8 | 0.02 | -18.68 | -42.09 |
| 23Q1 (14) | 3.67 | -25.56 | 8.26 | 3.91 | 38.65 | 89.81 | 1.7 | 13.33 | 11.84 | 0 | 0 | 0 | 3.11 | 6.51 | 18.25 | 0.15 | 475.0 | 1400.0 | 0.33 | -34.0 | -21.43 | 2.85 | -36.74 | -45.01 | 2.92 | 0.69 | 3.18 | 6.73 | 1.66 | 5.82 | 3.11 | 11.07 | 50.97 | 0.92 | -1.08 | 8.24 | 9.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.74 | 4.86 | -14.64 | -2.74 | 4.86 | -14.64 | -0.58 | 18.31 | 10.77 | -3.32 | 7.52 | -9.21 | 0.02 | -9.99 | 257.85 |
| 22Q4 (13) | 4.93 | 24.81 | -9.54 | 2.82 | -0.7 | 16.05 | 1.5 | 10.29 | -3.85 | 0 | 0 | 0 | 2.92 | -10.98 | 12.74 | -0.04 | -110.0 | 80.0 | 0.5 | 19.05 | 19.05 | 4.51 | 15.5 | -16.3 | 2.9 | 0.35 | 7.81 | 6.62 | 4.75 | 14.14 | 2.8 | 3.7 | 24.44 | 0.93 | 0.0 | 9.41 | 9.0 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.88 | -1.05 | -20.0 | -2.88 | -1.05 | -20.0 | -0.71 | 1.39 | 0.0 | -3.59 | -0.56 | -15.43 | 0.02 | -11.28 | 293.98 |
| 22Q3 (12) | 3.95 | 54.9 | 13.83 | 2.84 | 41.29 | 13.15 | 1.36 | -9.33 | -10.53 | 0 | 0 | 0 | 3.28 | 45.78 | 117.22 | 0.4 | 158.82 | 185.11 | 0.42 | 0.0 | 13.51 | 3.91 | -16.47 | -17.74 | 2.89 | 2.48 | 7.04 | 6.32 | -1.86 | 20.61 | 2.7 | -9.7 | 2.66 | 0.93 | 10.71 | 4.49 | 9.0 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.85 | 12.04 | -29.55 | -2.85 | 12.04 | -29.55 | -0.72 | 4.0 | -24.14 | -3.57 | 10.53 | -28.42 | 0.02 | -10.82 | 259.85 |
| 22Q2 (11) | 2.55 | -24.78 | 157.58 | 2.01 | -2.43 | -8.64 | 1.5 | -1.32 | 18.11 | 0 | 0 | 0 | 2.25 | -14.45 | 65.44 | -0.68 | -6900.0 | 12.82 | 0.42 | 0.0 | 180.0 | 4.68 | -9.91 | 193.1 | 2.82 | -0.35 | 6.42 | 6.44 | 1.26 | 18.82 | 2.99 | 45.15 | 41.71 | 0.84 | -1.18 | -6.67 | 9.0 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.24 | -35.56 | -87.28 | -3.24 | -35.56 | -87.28 | -0.75 | -15.38 | -50.0 | -3.99 | -31.25 | -78.92 | 0.03 | 402.52 | 351.96 |
| 22Q1 (10) | 3.39 | -37.8 | 37.8 | 2.06 | -15.23 | 3.0 | 1.52 | -2.56 | 67.03 | 0 | 0 | 0 | 2.63 | 1.54 | 12.88 | 0.01 | 105.0 | 116.67 | 0.42 | 0.0 | 20.0 | 5.19 | -3.71 | 57.68 | 2.83 | 5.2 | 6.79 | 6.36 | 9.66 | 15.43 | 2.06 | -8.44 | 37.33 | 0.85 | 0.0 | -6.59 | 9.0 | 0.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.39 | 0.42 | -151.58 | -2.39 | 0.42 | -151.58 | -0.65 | 8.45 | -58.54 | -3.04 | 2.25 | -123.53 | 0.01 | -0.9 | 166.24 |
| 21Q4 (9) | 5.45 | 57.06 | 105.66 | 2.43 | -3.19 | 21.5 | 1.56 | 2.63 | 102.6 | 0 | 0 | -100.0 | 2.59 | 71.52 | 0.0 | -0.2 | 57.45 | -1900.0 | 0.42 | 13.51 | 40.0 | 5.39 | 13.51 | 107.39 | 2.69 | -0.37 | 3.07 | 5.8 | 10.69 | 3.76 | 2.25 | -14.45 | 106.42 | 0.85 | -4.49 | -6.59 | 9.0 | 20.0 | 20.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.4 | -9.09 | -169.66 | -2.4 | -9.09 | -169.66 | -0.71 | -22.41 | -61.36 | -3.11 | -11.87 | -133.83 | 0.01 | 136.0 | 182.92 |
| 21Q3 (8) | 3.47 | 250.51 | -28.75 | 2.51 | 14.09 | 109.17 | 1.52 | 19.69 | 74.71 | 0 | 0 | -100.0 | 1.51 | 11.03 | -51.6 | -0.47 | 39.74 | -195.92 | 0.37 | 146.67 | -26.0 | 4.75 | 197.65 | 9.81 | 2.7 | 1.89 | 1.89 | 5.24 | -3.32 | -8.07 | 2.63 | 24.64 | 148.11 | 0.89 | -1.11 | -3.26 | 7.5 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.2 | -27.17 | -150.0 | -2.2 | -27.17 | -150.0 | -0.58 | -16.0 | -26.09 | -2.78 | -24.66 | -107.46 | -0.01 | -40.56 | -296.46 |
| 21Q2 (7) | 0.99 | -59.76 | -64.52 | 2.2 | 10.0 | 83.33 | 1.27 | 39.56 | 0 | 0 | 0 | 0 | 1.36 | -41.63 | -47.49 | -0.78 | -1200.0 | -178.57 | 0.15 | -57.14 | -68.09 | 1.60 | -51.53 | 0 | 2.65 | 0.0 | 0.38 | 5.42 | -1.63 | 2256.52 | 2.11 | 40.67 | 61.07 | 0.9 | -1.1 | -10.0 | 7.5 | 0.0 | -55.33 | 0 | 0 | 0 | 0 | 0 | 0 | -1.73 | -82.11 | 82.36 | -1.73 | -82.11 | 82.36 | -0.5 | -21.95 | 66.67 | -2.23 | -63.97 | 80.28 | -0.01 | -32.11 | 61.68 |
| 21Q1 (6) | 2.46 | -7.17 | 23.0 | 2.0 | 0.0 | 100.0 | 0.91 | 18.18 | 0 | 0 | -100.0 | 0 | 2.33 | -10.04 | -28.09 | -0.06 | -500.0 | 70.0 | 0.35 | 16.67 | 29.63 | 3.29 | 26.65 | 0 | 2.65 | 1.53 | -1.49 | 5.51 | -1.43 | 4909.09 | 1.5 | 37.61 | 9.49 | 0.91 | 0.0 | -10.78 | 7.5 | 0.0 | -55.33 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.95 | -6.74 | 92.38 | -0.95 | -6.74 | 91.72 | -0.41 | 6.82 | 78.76 | -1.36 | -2.26 | 90.56 | -0.01 | -24.05 | 67.73 |
| 20Q4 (5) | 2.65 | -45.59 | 23.83 | 2.0 | 66.67 | 100.0 | 0.77 | -11.49 | 0 | 0.08 | -11.11 | 0 | 2.59 | -16.99 | -0.77 | -0.01 | -102.04 | 99.71 | 0.3 | -40.0 | -21.05 | 2.60 | -39.9 | 0 | 2.61 | -1.51 | -8.42 | 5.59 | -1.93 | 4981.82 | 1.09 | 2.83 | -29.68 | 0.91 | -1.09 | -31.58 | 7.5 | 0.0 | -55.33 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -0.89 | -1.14 | 92.73 | -0.89 | -1.14 | 92.08 | -0.44 | 4.35 | 64.52 | -1.33 | 0.75 | 90.13 | -0.01 | -72.11 | -449.87 |
| 20Q3 (4) | 4.87 | 74.55 | 0.0 | 1.2 | 0.0 | 0.0 | 0.87 | 0 | 0.0 | 0.09 | 0 | 0.0 | 3.12 | 20.46 | 0.0 | 0.49 | 275.0 | 0.0 | 0.5 | 6.38 | 0.0 | 4.33 | 0 | 0.0 | 2.65 | 0.38 | 0.0 | 5.7 | 2378.26 | 0.0 | 1.06 | -19.08 | 0.0 | 0.92 | -8.0 | 0.0 | 7.5 | -55.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.88 | 91.03 | 0.0 | -0.88 | 91.03 | 0.0 | -0.46 | 69.33 | 0.0 | -1.34 | 88.15 | 0.0 | -0.00 | 86.42 | 0.0 |
