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) | 2.1 | 138.64 | 10.51 | 9.37 | 2.51 | 26.13 | 0 | 0 | 26.57 | 6.96 | 0.51 | -40.0 | 1.71 | 22.14 | 6.44 | 14.19 | 15.51 | -14.97 | 25.85 | 7.8 | 15.37 | -5.99 | 0 | 0 | 8.52 | 5.45 | 0.08 | 0 | 0 | 0 | 1.1 | 30.95 | 1.18 | 40.48 | 5.58 | 2.76 | 6.68 | 6.54 | 0.04 | 54.09 |
| 2022 (9) | 0.88 | -59.07 | 9.61 | -6.52 | 1.99 | 8.74 | 0 | 0 | 24.84 | -10.84 | 0.85 | 13.33 | 1.4 | -4.11 | 5.64 | 7.55 | 18.24 | -7.22 | 23.98 | 8.95 | 16.35 | -3.71 | 0 | 0 | 8.08 | -28.75 | 0 | 0 | 0 | 0 | 0.84 | 0 | 0.84 | 0 | 5.43 | -4.06 | 6.27 | 211.94 | 0.02 | 51.73 |
| 2021 (8) | 2.15 | 16.22 | 10.28 | -29.2 | 1.83 | -35.79 | 0.02 | 0 | 27.86 | 44.43 | 0.75 | 0 | 1.46 | -39.67 | 5.24 | -58.23 | 19.66 | -9.28 | 22.01 | -1.7 | 16.98 | 0.65 | 0 | 0 | 11.34 | 29.16 | 0 | 0 | 0 | 0 | -3.65 | 0 | -3.65 | 0 | 5.66 | 21.46 | 2.01 | 171.62 | 0.02 | -47.48 |
| 2020 (7) | 1.85 | 77.88 | 14.52 | 30.34 | 2.85 | -83.0 | 0 | 0 | 19.29 | -22.72 | -1.12 | 0 | 2.42 | 81.95 | 12.55 | 135.44 | 21.67 | 141.58 | 22.39 | -40.21 | 16.87 | 100.36 | 0 | 0 | 8.78 | -26.83 | 0 | 0 | 0 | 0 | -3.92 | 0 | -3.92 | 0 | 4.66 | 6.88 | 0.74 | 0 | 0.03 | -66.79 |
| 2019 (6) | 1.04 | -28.77 | 11.14 | 5.69 | 16.76 | 1409.91 | 0 | 0 | 24.96 | 1.5 | -0.83 | 0 | 1.33 | -57.37 | 5.33 | -58.0 | 8.97 | 2.28 | 37.45 | 20.07 | 8.42 | -61.97 | 0 | 0 | 12.0 | 0.0 | 0 | 0 | 0 | 0 | -10.66 | 0 | -10.66 | 0 | 4.36 | 18.16 | -6.3 | 0 | 0.09 | -63.02 |
| 2018 (5) | 1.46 | -10.98 | 10.54 | 37.42 | 1.11 | -73.76 | 0 | 0 | 24.59 | -7.8 | -1.02 | 0 | 3.12 | -14.52 | 12.69 | -7.29 | 8.77 | 11.86 | 31.19 | 7.26 | 22.14 | 29.7 | 0 | 0 | 12.0 | 0.0 | 0 | 0 | 0 | 0 | -9.71 | 0 | -9.71 | 0 | 3.69 | -9.34 | -6.02 | 0 | 0.23 | -9.83 |
| 2017 (4) | 1.64 | 0.61 | 7.67 | 5.79 | 4.23 | 208.76 | 0 | 0 | 26.67 | -11.31 | 0.56 | 0 | 3.65 | -17.79 | 13.69 | -7.31 | 7.84 | -2.24 | 29.08 | 9.78 | 17.07 | -1.61 | 0 | 0 | 12.0 | 0.0 | 0 | 0 | 0 | 0 | -9.12 | 0 | -9.12 | 0 | 4.07 | -1.21 | -5.05 | 0 | 0.26 | -5.14 |
| 2016 (3) | 1.63 | -52.48 | 7.25 | 14.17 | 1.37 | 35.64 | 0 | 0 | 30.07 | -3.09 | -1.87 | 0 | 4.44 | 45.1 | 14.77 | 49.73 | 8.02 | -2.08 | 26.49 | -2.29 | 17.35 | 4.14 | 0 | 0 | 12.0 | 0.0 | 0 | 0 | 0 | 0 | -9.68 | 0 | -9.68 | 0 | 4.12 | -1.2 | -5.56 | 0 | 0.27 | 23.24 |
| 2015 (2) | 3.43 | 138.19 | 6.35 | 109.57 | 1.01 | 36.49 | 0 | 0 | 31.03 | -10.21 | -2.67 | 0 | 3.06 | -6.71 | 9.86 | 3.91 | 8.19 | -2.62 | 27.11 | 0.07 | 16.66 | 15.69 | 0 | 0 | 12.0 | 0.0 | 0 | 0 | 0 | 0 | -7.81 | 0 | -7.81 | 0 | 4.17 | -1.18 | -3.64 | 0 | 0.22 | 21.75 |
| 2014 (1) | 1.44 | 171.7 | 3.03 | -11.4 | 0.74 | -94.89 | 0 | 0 | 34.56 | -7.12 | 0.53 | 0 | 3.28 | -7.34 | 9.49 | -0.24 | 8.41 | -3.44 | 27.09 | 39.28 | 14.4 | 0 | 0 | 0 | 12.0 | -56.57 | 0 | 0 | 0 | 0 | -4.53 | 0 | -4.53 | 0 | 4.22 | 64.84 | -0.31 | 0 | 0.18 | -33.21 |
| 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) | 2.3 | 25.0 | -20.14 | 11.12 | 0.54 | 3.93 | 3.15 | 1.61 | 25.0 | 0 | 0 | 0 | 6.42 | -8.15 | -19.45 | 0.14 | -50.0 | -62.16 | 1.84 | -17.49 | 47.2 | 6.46 | -13.0 | 31.64 | 14.64 | 4.13 | -3.05 | 17.3 | -34.52 | -31.67 | 14.51 | -2.81 | -8.16 | 0 | 0 | 0 | 10.23 | 16.25 | 20.35 | 0.14 | 0.0 | 75.0 | 1.04 | 0.0 | 0 | 0.91 | 21.33 | -22.88 | 2.09 | 8.29 | 65.87 | 5.82 | 1.93 | 6.59 | 6.73 | 4.18 | 1.36 | 0.03 | -5.68 | -1.77 |
| 24Q2 (19) | 1.84 | 6.98 | 15.72 | 11.06 | 3.46 | 0.36 | 3.1 | 18.32 | 44.86 | 0 | 0 | 0 | 6.99 | -21.02 | 12.38 | 0.28 | -36.36 | 211.11 | 2.23 | 9.85 | 25.28 | 7.43 | 7.04 | 0.37 | 14.06 | -1.68 | -15.86 | 26.42 | -0.45 | 4.02 | 14.93 | -0.27 | -4.05 | 0 | 0 | 0 | 8.8 | 3.29 | 5.64 | 0.14 | 75.0 | 75.0 | 1.04 | 0 | 0 | 0.75 | -52.23 | -6.25 | 1.93 | 16.27 | 119.32 | 5.71 | 14.2 | -4.03 | 6.46 | -1.67 | -4.3 | 0.03 | -2.62 | 21.93 |
| 24Q1 (18) | 1.72 | -18.1 | 26.47 | 10.69 | 1.71 | 7.87 | 2.62 | 4.38 | 17.49 | 0 | 0 | 0 | 8.85 | 42.28 | 43.9 | 0.44 | 500.0 | 158.82 | 2.03 | 18.71 | 82.88 | 6.94 | 7.76 | 55.38 | 14.3 | -7.8 | -18.33 | 26.54 | 2.67 | 6.93 | 14.97 | -2.6 | -6.67 | 0 | 0 | 0 | 8.52 | 0.0 | 5.45 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 1.57 | 42.73 | 55.45 | 1.66 | 40.68 | 64.36 | 5.0 | -10.39 | -9.42 | 6.57 | -1.65 | 0.61 | 0.04 | 2.26 | 44.52 |
| 23Q4 (17) | 2.1 | -27.08 | 138.64 | 10.51 | -1.78 | 9.37 | 2.51 | -0.4 | 26.13 | 0 | 0 | 0 | 6.22 | -21.96 | 21.25 | -0.11 | -129.73 | 42.11 | 1.71 | 36.8 | 22.14 | 6.44 | 31.19 | 14.23 | 15.51 | 2.72 | -14.97 | 25.85 | 2.09 | 7.8 | 15.37 | -2.72 | -5.99 | 0 | 0 | 0 | 8.52 | 0.24 | 5.45 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 1.1 | -6.78 | 30.95 | 1.18 | -6.35 | 40.48 | 5.58 | 2.2 | 2.76 | 6.68 | 0.6 | 6.54 | 0.04 | 4.59 | 54.09 |
| 23Q3 (16) | 2.88 | 81.13 | 77.78 | 10.7 | -2.9 | 1.52 | 2.52 | 17.76 | 23.53 | 0 | 0 | -100.0 | 7.97 | 28.14 | 21.49 | 0.37 | 311.11 | 164.29 | 1.25 | -29.78 | -16.67 | 4.91 | -33.66 | -14.64 | 15.1 | -9.63 | -16.9 | 25.32 | -0.31 | 6.3 | 15.8 | 1.54 | -5.95 | 0 | 0 | 0 | 8.5 | 2.04 | 5.33 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 1.18 | 47.5 | 20.41 | 1.26 | 43.18 | 28.57 | 5.46 | -8.24 | -5.04 | 6.64 | -1.63 | -1.34 | 0.03 | 17.07 | 69.95 |
| 23Q2 (15) | 1.59 | 16.91 | 24.22 | 11.02 | 11.2 | 1.19 | 2.14 | -4.04 | 0.0 | 0 | 0 | -100.0 | 6.22 | 1.14 | -11.4 | 0.09 | -47.06 | -89.02 | 1.78 | 60.36 | 14.1 | 7.40 | 65.69 | 26.95 | 16.71 | -4.57 | -10.78 | 25.4 | 2.34 | 9.06 | 15.56 | -2.99 | -8.36 | 0 | 0 | 0 | 8.33 | 3.09 | -26.61 | 0.08 | 0 | 0 | 0 | 0 | 0 | 0.8 | -20.79 | 129.2 | 0.88 | -12.87 | 132.12 | 5.95 | 7.79 | 12.48 | 6.75 | 3.37 | 164.71 | 0.03 | 15.41 | 61.96 |
| 23Q1 (14) | 1.36 | 54.55 | -3.55 | 9.91 | 3.12 | -14.12 | 2.23 | 12.06 | 19.25 | 0 | 0 | -100.0 | 6.15 | 19.88 | 0.33 | 0.17 | 189.47 | 88.89 | 1.11 | -20.71 | -33.93 | 4.47 | -20.78 | -25.32 | 17.51 | -4.0 | -10.02 | 24.82 | 3.5 | 10.02 | 16.04 | -1.9 | -4.3 | 0 | 0 | 0 | 8.08 | 0.0 | -28.81 | 0 | 0 | 0 | 0 | 0 | 0 | 1.01 | 20.24 | 128.37 | 1.01 | 20.24 | 128.37 | 5.52 | 1.66 | -1.95 | 6.53 | 4.15 | 215.46 | 0.02 | 9.04 | 66.13 |
| 22Q4 (13) | 0.88 | -45.68 | -59.07 | 9.61 | -8.82 | -6.52 | 1.99 | -2.45 | 8.74 | 0 | -100.0 | -100.0 | 5.13 | -21.8 | -19.59 | -0.19 | -235.71 | -190.48 | 1.4 | -6.67 | -4.11 | 5.64 | -1.97 | 7.55 | 18.24 | 0.39 | -7.22 | 23.98 | 0.67 | 8.95 | 16.35 | -2.68 | -3.71 | 0 | 0 | 0 | 8.08 | 0.12 | -28.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.84 | -14.29 | 123.01 | 0.84 | -14.29 | 123.01 | 5.43 | -5.57 | -4.06 | 6.27 | -6.84 | 211.94 | 0.02 | 15.35 | 51.73 |
| 22Q3 (12) | 1.62 | 26.56 | 5.88 | 10.54 | -3.21 | 24.44 | 2.04 | -4.67 | -44.41 | 0.02 | 0.0 | 0 | 6.56 | -6.55 | -9.39 | 0.14 | -82.93 | 187.5 | 1.5 | -3.85 | -7.41 | 5.75 | -1.34 | -3.33 | 18.17 | -2.99 | -9.6 | 23.82 | 2.28 | 13.27 | 16.8 | -1.06 | -3.89 | 0 | 0 | 0 | 8.07 | -28.9 | -8.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.98 | 135.77 | 128.57 | 0.98 | 135.77 | 128.57 | 5.75 | 8.7 | 20.8 | 6.73 | 163.92 | 406.02 | 0.02 | 11.57 | 2.65 |
| 22Q2 (11) | 1.28 | -9.22 | -6.57 | 10.89 | -5.63 | 3.32 | 2.14 | 14.44 | -27.7 | 0.02 | 0.0 | 0 | 7.02 | 14.52 | -15.93 | 0.82 | 811.11 | -43.06 | 1.56 | -7.14 | -39.3 | 5.83 | -2.53 | -44.76 | 18.73 | -3.75 | -9.12 | 23.29 | 3.24 | 9.6 | 16.98 | 1.31 | -2.97 | 0 | 0 | 0 | 11.35 | 0.0 | 28.83 | 0 | 0 | 0 | 0 | 0 | 0 | -2.74 | 23.03 | 15.95 | -2.74 | 23.03 | 15.95 | 5.29 | -6.04 | 7.09 | 2.55 | 23.19 | 51.79 | 0.02 | 18.38 | -34.48 |
| 22Q1 (10) | 1.41 | -34.42 | -11.88 | 11.54 | 12.26 | -9.84 | 1.87 | 2.19 | -35.52 | 0.02 | 0.0 | 0 | 6.13 | -3.92 | 4.07 | 0.09 | -57.14 | 112.16 | 1.68 | 15.07 | -17.24 | 5.98 | 14.09 | -38.24 | 19.46 | -1.02 | -8.55 | 22.56 | 2.5 | 8.1 | 16.76 | -1.3 | -1.0 | 0 | 0 | 0 | 11.35 | 0.09 | 28.83 | 0 | 0 | 0 | 0 | 0 | 0 | -3.56 | 2.47 | 23.44 | -3.56 | 2.47 | 23.44 | 5.63 | -0.53 | 8.69 | 2.07 | 2.99 | 290.57 | 0.01 | -0.41 | -50.12 |
| 21Q4 (9) | 2.15 | 40.52 | 16.22 | 10.28 | 21.37 | -29.2 | 1.83 | -50.14 | -35.79 | 0.02 | 0 | 0 | 6.38 | -11.88 | 10.76 | 0.21 | 231.25 | -69.12 | 1.46 | -9.88 | -39.67 | 5.24 | -11.88 | -58.23 | 19.66 | -2.19 | -9.28 | 22.01 | 4.66 | -1.7 | 16.98 | -2.86 | 0.65 | 0 | 0 | 0 | 11.34 | 28.57 | 29.16 | 0 | 0 | 0 | 0 | 0 | 0 | -3.65 | -6.41 | 6.89 | -3.65 | -6.41 | 6.89 | 5.66 | 18.91 | 21.46 | 2.01 | 51.13 | 171.62 | 0.02 | -21.96 | -47.48 |
| 21Q3 (8) | 1.53 | 11.68 | 37.84 | 8.47 | -19.64 | -37.86 | 3.67 | 23.99 | 326.74 | 0 | 0 | 0 | 7.24 | -13.29 | 66.06 | -0.16 | -111.11 | 74.19 | 1.62 | -36.96 | 20.9 | 5.95 | -43.63 | -11.33 | 20.1 | -2.47 | -9.74 | 21.03 | -1.04 | 1.3 | 17.48 | -0.11 | -3.27 | 0 | 0 | 0 | 8.82 | 0.11 | 7.56 | 0 | 0 | 0 | 0 | 0 | 0 | -3.43 | -5.21 | 25.27 | -3.43 | -5.21 | 25.27 | 4.76 | -3.64 | -2.66 | 1.33 | -20.83 | 343.33 | 0.02 | -28.79 | -46.15 |
| 21Q2 (7) | 1.37 | -14.37 | -35.98 | 10.54 | -17.66 | -27.06 | 2.96 | 2.07 | 50.25 | 0 | 0 | 0 | 8.35 | 41.77 | 68.35 | 1.44 | 294.59 | 376.92 | 2.57 | 26.6 | 53.89 | 10.55 | 8.98 | 0 | 20.61 | -3.15 | -8.76 | 21.25 | 1.82 | -5.76 | 17.5 | 3.37 | -0.91 | 0 | 0 | 0 | 8.81 | 0.0 | -51.06 | 0 | 0 | 0 | 0 | 0 | 0 | -3.26 | 29.89 | 0 | -3.26 | 29.89 | 76.41 | 4.94 | -4.63 | -9.69 | 1.68 | 216.98 | -69.29 | 0.03 | -9.87 | -29.27 |
| 21Q1 (6) | 1.6 | -13.51 | -61.07 | 12.8 | -11.85 | 88.24 | 2.9 | 1.75 | -78.31 | 0 | 0 | 0 | 5.89 | 2.26 | 39.9 | -0.74 | -208.82 | -12.12 | 2.03 | -16.12 | 50.37 | 9.68 | -22.84 | 0 | 21.28 | -1.8 | 117.59 | 20.87 | -6.79 | -43.09 | 16.93 | 0.36 | -3.26 | 0 | 0 | 0 | 8.81 | 0.34 | -51.06 | 0 | 0 | 0 | 0 | 0 | 0 | -4.65 | -18.62 | 65.04 | -4.65 | -18.62 | 65.04 | 5.18 | 11.16 | 52.35 | 0.53 | -28.38 | 105.35 | 0.03 | 4.87 | -31.23 |
| 20Q4 (5) | 1.85 | 66.67 | 77.88 | 14.52 | 6.53 | 30.34 | 2.85 | 231.4 | -83.0 | 0 | 0 | 0 | 5.76 | 32.11 | -10.7 | 0.68 | 209.68 | 180.95 | 2.42 | 80.6 | 81.95 | 12.55 | 87.06 | 0 | 21.67 | -2.69 | 141.58 | 22.39 | 7.85 | -40.21 | 16.87 | -6.64 | 100.36 | 0 | 0 | 0 | 8.78 | 7.07 | -26.83 | 0 | 0 | 0 | 0 | 0 | 0 | -3.92 | 14.6 | 63.23 | -3.92 | 14.6 | 63.23 | 4.66 | -4.7 | 6.88 | 0.74 | 146.67 | 111.75 | 0.03 | -20.0 | -66.79 |
| 20Q3 (4) | 1.11 | -48.13 | 0.0 | 13.63 | -5.67 | 0.0 | 0.86 | -56.35 | 0.0 | 0 | 0 | 0.0 | 4.36 | -12.1 | 0.0 | -0.62 | -19.23 | 0.0 | 1.34 | -19.76 | 0.0 | 6.71 | 0 | 0.0 | 22.27 | -1.42 | 0.0 | 20.76 | -7.94 | 0.0 | 18.07 | 2.32 | 0.0 | 0 | 0 | 0.0 | 8.2 | -54.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -4.59 | 0 | 0.0 | -4.59 | 66.79 | 0.0 | 4.89 | -10.6 | 0.0 | 0.3 | -94.52 | 0.0 | 0.04 | -6.46 | 0.0 |
