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) | 1.45 | 70.59 | 9.1 | -38.51 | 0 | 0 | 0 | 0 | 77.41 | -16.77 | -2.4 | 0 | 13.56 | 64.36 | 17.52 | 97.49 | 17.91 | -4.78 | 8.3 | 19.42 | 12.0 | 0 | 0.04 | 0.0 | 53.17 | 0.0 | 3.41 | 0.0 | 3.22 | 0.0 | -0.73 | 0 | 5.9 | -29.09 | 0.53 | 29.27 | -0.2 | 0 | 0.00 | 0 |
| 2022 (9) | 0.85 | 19.72 | 14.8 | 17.46 | 0 | 0 | 0 | 0 | 93.01 | -17.1 | -2.82 | 0 | 8.25 | -48.66 | 8.87 | -38.08 | 18.81 | -16.29 | 6.95 | 7.92 | 0 | 0 | 0.04 | 100.0 | 53.17 | 0.0 | 3.41 | 36.95 | 3.22 | 0.0 | 1.69 | -82.47 | 8.32 | -45.8 | 0.41 | -31.67 | 2.1 | -79.49 | 0.00 | 0 |
| 2021 (8) | 0.71 | 1.43 | 12.6 | 77.46 | 0 | 0 | 0 | 0 | 112.19 | 46.16 | 9.2 | 0 | 16.07 | 29.28 | 14.32 | -11.54 | 22.47 | 107.67 | 6.44 | -0.16 | 0 | 0 | 0.02 | 100.0 | 53.17 | -3.33 | 2.49 | 0.0 | 3.22 | 0.0 | 9.64 | 893.81 | 15.35 | 129.79 | 0.6 | 130.77 | 10.24 | 732.52 | 0.00 | 0 |
| 2020 (7) | 0.7 | -12.5 | 7.1 | -40.03 | 0 | 0 | 0 | 0 | 76.76 | -35.17 | -0.4 | 0 | 12.43 | 6.24 | 16.19 | 63.88 | 10.82 | -34.1 | 6.45 | -1.83 | 0 | 0 | 0.01 | -66.67 | 55.0 | -10.1 | 2.49 | 0.0 | 3.22 | 0.0 | 0.97 | -29.71 | 6.68 | -5.78 | 0.26 | 100.0 | 1.23 | -18.54 | 0.00 | 0 |
| 2019 (6) | 0.8 | 63.27 | 11.84 | -44.65 | 0 | 0 | 0 | 0 | 118.41 | -25.21 | -3.03 | 0 | 11.7 | -50.53 | 9.88 | -33.85 | 16.42 | -32.01 | 6.57 | -3.52 | 0 | 0 | 0.03 | -25.0 | 61.18 | 0.0 | 2.49 | 3.75 | 3.22 | 0.0 | 1.38 | -75.96 | 7.09 | -37.59 | 0.13 | 0 | 1.51 | -73.32 | 0.00 | 0 |
| 2018 (5) | 0.49 | -30.99 | 21.39 | 23.71 | 0 | 0 | 0 | 0 | 158.32 | 5.72 | 0.9 | -75.07 | 23.65 | -5.1 | 14.94 | -10.23 | 24.15 | -3.59 | 6.81 | 54.77 | 0 | 0 | 0.04 | 100.0 | 61.18 | 0.0 | 2.4 | 17.65 | 3.22 | 0.0 | 5.74 | -24.37 | 11.36 | -11.6 | -0.08 | 0 | 5.66 | -25.43 | 0.00 | 0 |
| 2017 (4) | 0.71 | -4.05 | 17.29 | 16.04 | 0 | 0 | 0 | 0 | 149.75 | 14.79 | 3.61 | 73.56 | 24.92 | 6.59 | 16.64 | -7.15 | 25.05 | 44.3 | 4.4 | -1.57 | 0 | 0 | 0.02 | -33.33 | 61.18 | 0.0 | 2.04 | 10.87 | 3.22 | 0.0 | 7.59 | 27.14 | 12.85 | 16.61 | 0 | 0 | 7.59 | 27.14 | 0.00 | 0 |
| 2016 (3) | 0.74 | -67.54 | 14.9 | 198.0 | 0 | 0 | 0 | 0 | 130.45 | -12.98 | 2.08 | 57.58 | 23.38 | 51.72 | 17.92 | 74.35 | 17.36 | -11.56 | 4.47 | -4.08 | 0 | 0 | 0.03 | -25.0 | 61.18 | 0.0 | 1.84 | 8.24 | 3.22 | 0.0 | 5.97 | 18.22 | 11.02 | 10.53 | 0 | 0 | 5.97 | 17.98 | 0.00 | 0 |
| 2015 (2) | 2.28 | 16.92 | 5.0 | -1.96 | 4.92 | 0.0 | 0 | 0 | 149.91 | -17.5 | 1.32 | 131.58 | 15.41 | -9.99 | 10.28 | 9.11 | 19.63 | -26.18 | 4.66 | -4.9 | 12.69 | 9.3 | 0.04 | -20.0 | 61.18 | 0.0 | 1.7 | 3.03 | 3.22 | -1.23 | 5.05 | 1.41 | 9.97 | 0.81 | 0.01 | 0 | 5.06 | 1.61 | 0.00 | 0 |
| 2014 (1) | 1.95 | 39.29 | 5.1 | -24.67 | 4.92 | -57.11 | 0 | 0 | 181.72 | -0.56 | 0.57 | -84.47 | 17.12 | 15.52 | 9.42 | 16.17 | 26.59 | -27.19 | 4.9 | -5.41 | 11.61 | -14.13 | 0.05 | 66.67 | 61.18 | 0.0 | 1.65 | 28.91 | 3.26 | 0.0 | 4.98 | -16.02 | 9.89 | -5.54 | 0 | 0 | 4.98 | -16.02 | 0.00 | 0 |
| 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) | 0.83 | -17.82 | -9.78 | 11.1 | -28.39 | 32.14 | 3.6 | 0.0 | 0 | 0 | 0 | 0 | 23.76 | -11.93 | 23.43 | -0.6 | -196.77 | 30.23 | 13.4 | -28.23 | 8.33 | 13.97 | -31.6 | -18.27 | 20.76 | -4.68 | 26.28 | 9.65 | 6.16 | 17.97 | 9.88 | 11.26 | -17.67 | 0.03 | 0.0 | -40.0 | 53.17 | 0.0 | 0.0 | 2.68 | 0.0 | -21.41 | 3.22 | 0.0 | 0.0 | 0.76 | -44.12 | 169.09 | 6.66 | -8.26 | 20.43 | 0.53 | -18.46 | 20.45 | 1.29 | -35.82 | 295.45 | 0.00 | 0 | 0 |
| 24Q2 (19) | 1.01 | 74.14 | -2.88 | 15.5 | 40.91 | 118.31 | 3.6 | 0.0 | 0 | 0 | 0 | 0 | 26.98 | 20.23 | 55.5 | 0.62 | -16.22 | 141.61 | 18.67 | 29.74 | 138.14 | 20.42 | 16.08 | 94.39 | 21.78 | 3.27 | 7.61 | 9.09 | 3.3 | 15.06 | 8.88 | 0.0 | -26.0 | 0.03 | -25.0 | -40.0 | 53.17 | 0.0 | 0.0 | 2.68 | -21.41 | -21.41 | 3.22 | 0.0 | 0.0 | 1.36 | 13500.0 | 666.67 | 7.26 | 9.34 | 13.44 | 0.65 | 30.0 | 10.17 | 2.01 | 294.12 | 474.29 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.58 | -60.0 | -10.77 | 11.0 | 20.88 | 223.53 | 3.6 | 0 | 0 | 0 | 0 | 0 | 22.44 | -1.45 | 24.46 | 0.74 | 111.43 | 280.49 | 14.39 | 6.12 | 50.37 | 17.59 | 0.4 | 52.24 | 21.09 | 17.76 | 7.55 | 8.8 | 6.02 | 16.4 | 8.88 | -26.0 | -26.0 | 0.04 | 0.0 | -33.33 | 53.17 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 0.01 | 101.37 | -99.22 | 6.64 | 12.54 | -16.16 | 0.5 | -5.66 | -16.67 | 0.51 | 355.0 | -72.87 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.45 | 57.61 | 70.59 | 9.1 | 8.33 | -38.51 | 0 | 0 | 0 | 0 | 0 | 0 | 22.77 | 18.29 | 28.21 | 0.35 | 140.7 | 133.65 | 13.56 | 9.62 | 64.36 | 17.52 | 2.52 | 97.53 | 17.91 | 8.94 | -4.78 | 8.3 | 1.47 | 19.42 | 12.0 | 0.0 | 0 | 0.04 | -20.0 | 0.0 | 53.17 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | -0.73 | 33.64 | -143.2 | 5.9 | 6.69 | -29.09 | 0.53 | 20.45 | 29.27 | -0.2 | 69.7 | -109.52 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.92 | -11.54 | -16.36 | 8.4 | 18.31 | -16.83 | 0 | 0 | 0 | 0 | 0 | 0 | 19.25 | 10.95 | -10.47 | -0.86 | 42.28 | 61.61 | 12.37 | 57.78 | 38.99 | 17.09 | 62.68 | 104.42 | 16.44 | -18.77 | -30.43 | 8.18 | 3.54 | 18.72 | 12.0 | 0.0 | 0 | 0.05 | 0.0 | 25.0 | 53.17 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | -1.1 | -358.33 | -141.04 | 5.53 | -13.59 | -40.67 | 0.44 | -25.42 | 10.0 | -0.66 | -288.57 | -121.43 | 0.00 | 0 | 0 |
| 23Q2 (15) | 1.04 | 60.0 | 103.92 | 7.1 | 108.82 | -49.65 | 0 | 0 | 0 | 0 | 0 | 0 | 17.35 | -3.77 | -32.07 | -1.49 | -263.41 | -338.24 | 7.84 | -18.08 | -24.76 | 10.50 | -9.09 | 15.79 | 20.24 | 3.21 | -25.62 | 7.9 | 4.5 | 14.66 | 12.0 | 0.0 | 0 | 0.05 | -16.67 | 66.67 | 53.17 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | -0.24 | -118.75 | -104.87 | 6.4 | -19.19 | -44.64 | 0.59 | -1.67 | 40.48 | 0.35 | -81.38 | -93.46 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.65 | -23.53 | 16.07 | 3.4 | -77.03 | -71.43 | 0 | 0 | 0 | 0 | 0 | 0 | 18.03 | 1.52 | -36.11 | -0.41 | 60.58 | -151.25 | 9.57 | 16.0 | -32.65 | 11.55 | 30.27 | -5.06 | 19.61 | 4.25 | -16.66 | 7.56 | 8.78 | 17.76 | 12.0 | 0 | 0 | 0.06 | 50.0 | 100.0 | 53.17 | 0.0 | 0.0 | 3.41 | 0.0 | 36.95 | 3.22 | 0.0 | 0.0 | 1.28 | -24.26 | -87.74 | 7.92 | -4.81 | -50.96 | 0.6 | 46.34 | -9.09 | 1.88 | -10.48 | -83.06 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.85 | -22.73 | 19.72 | 14.8 | 46.53 | 17.46 | 0 | 0 | 0 | 0 | 0 | 0 | 17.76 | -17.4 | -43.1 | -1.04 | 53.57 | -233.33 | 8.25 | -7.3 | -48.66 | 8.87 | 6.1 | -38.09 | 18.81 | -20.4 | -16.29 | 6.95 | 0.87 | 7.92 | 0 | 0 | 0 | 0.04 | 0.0 | 100.0 | 53.17 | 0.0 | 0.0 | 3.41 | 0.0 | 36.95 | 3.22 | 0.0 | 0.0 | 1.69 | -36.94 | -82.47 | 8.32 | -10.73 | -45.8 | 0.41 | 2.5 | -31.67 | 2.1 | -31.82 | -79.49 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.1 | 115.69 | 19.57 | 10.1 | -28.37 | -20.47 | 0 | 0 | 0 | 0 | 0 | 0 | 21.5 | -15.82 | -28.09 | -2.24 | -558.82 | -169.88 | 8.9 | -14.59 | -36.74 | 8.36 | -7.85 | -38.36 | 23.63 | -13.16 | 0.25 | 6.89 | 0.0 | 7.49 | 0 | 0 | 0 | 0.04 | 33.33 | 300.0 | 53.17 | 0.0 | 0.0 | 3.41 | 0.0 | 36.95 | 3.22 | 0.0 | 0.0 | 2.68 | -45.64 | -69.75 | 9.32 | -19.38 | -36.03 | 0.4 | -4.76 | -39.39 | 3.08 | -42.43 | -67.65 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.51 | -8.93 | -10.53 | 14.1 | 18.49 | 38.92 | 0 | 0 | 0 | 0 | 0 | 0 | 25.54 | -9.5 | -6.92 | -0.34 | -142.5 | -106.27 | 10.42 | -26.67 | -20.34 | 9.07 | -25.46 | -35.13 | 27.21 | 15.64 | 18.05 | 6.89 | 7.32 | 7.15 | 0 | 0 | 0 | 0.03 | 0.0 | 0 | 53.17 | 0.0 | 0.0 | 3.41 | 36.95 | 36.95 | 3.22 | 0.0 | 0.0 | 4.93 | -52.78 | -51.71 | 11.56 | -28.42 | -27.43 | 0.42 | -36.36 | -57.58 | 5.35 | -51.8 | -52.23 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.56 | -21.13 | -21.13 | 11.9 | -5.56 | 22.05 | 0 | 0 | 0 | 0 | 0 | 0 | 28.22 | -9.58 | 19.42 | 0.8 | 2.56 | -79.06 | 14.21 | -11.57 | 15.72 | 12.17 | -15.05 | -21.77 | 23.53 | 4.72 | 64.43 | 6.42 | -0.31 | -0.31 | 0 | 0 | 0 | 0.03 | 50.0 | 200.0 | 53.17 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 10.44 | 8.3 | 117.95 | 16.15 | 5.21 | 53.81 | 0.66 | 10.0 | 40.43 | 11.1 | 8.4 | 111.03 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.71 | -22.83 | 1.43 | 12.6 | -0.79 | 77.46 | 0 | 0 | 0 | 0 | 0 | 0 | 31.21 | 4.38 | 37.01 | 0.78 | 193.98 | -72.82 | 16.07 | 14.21 | 29.28 | 14.33 | 5.63 | -11.55 | 22.47 | -4.67 | 107.67 | 6.44 | 0.47 | -0.16 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 53.17 | 0.0 | -3.33 | 2.49 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 9.64 | 8.8 | 893.81 | 15.35 | 5.35 | 129.79 | 0.6 | -9.09 | 130.77 | 10.24 | 7.56 | 732.52 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.92 | 61.4 | 39.39 | 12.7 | 25.12 | 20.95 | 0 | 0 | 0 | 0 | 0 | 0 | 29.9 | 8.97 | 51.85 | -0.83 | -115.31 | -302.44 | 14.07 | 7.57 | 32.74 | 13.56 | -3.02 | 0.75 | 23.57 | 2.26 | 81.87 | 6.41 | -0.31 | -0.77 | 0 | 0 | 0 | 0.01 | 0 | 0.0 | 53.17 | 0.0 | -8.01 | 2.49 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 8.86 | -13.22 | 568.78 | 14.57 | -8.54 | 281.41 | 0.66 | -33.33 | 127.59 | 9.52 | -15.0 | 695.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | 0.57 | -19.72 | -52.89 | 10.15 | 4.1 | 87.96 | 0 | 0 | 0 | 0 | 0 | 0 | 27.44 | 16.12 | 113.71 | 5.42 | 41.88 | 426.51 | 13.08 | 6.51 | 108.61 | 13.98 | -10.11 | 0 | 23.05 | 61.08 | 40.29 | 6.43 | -0.16 | -0.77 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 53.17 | 0.0 | -8.01 | 2.49 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 10.21 | 113.15 | 543.91 | 15.93 | 51.71 | 367.16 | 0.99 | 110.64 | 800.0 | 11.2 | 112.93 | 611.42 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.71 | 1.43 | -80.22 | 9.75 | 37.32 | -35.26 | 0 | 0 | 0 | 0 | 0 | 0 | 23.63 | 3.73 | 10.21 | 3.82 | 33.1 | 289.11 | 12.28 | -1.21 | 9.06 | 15.56 | -3.95 | 0 | 14.31 | 32.26 | -22.86 | 6.44 | -0.16 | -1.08 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 53.17 | -3.33 | -13.09 | 2.49 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 4.79 | 393.81 | 848.44 | 10.5 | 57.19 | 107.1 | 0.47 | 80.77 | 223.68 | 5.26 | 327.64 | 615.69 | 0.00 | 0 | 0 |
| 20Q4 (5) | 0.7 | 6.06 | -12.5 | 7.1 | -32.38 | -40.03 | 0 | 0 | 0 | 0 | 0 | 0 | 22.78 | 15.69 | -8.07 | 2.87 | 600.0 | 240.69 | 12.43 | 17.26 | 6.24 | 16.20 | 20.32 | 0 | 10.82 | -16.51 | -34.1 | 6.45 | -0.15 | -1.83 | 0 | 0 | 0 | 0.01 | 0.0 | -66.67 | 55.0 | -4.84 | -10.1 | 2.49 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 0.97 | 151.32 | -29.71 | 6.68 | 74.87 | -5.78 | 0.26 | -10.34 | 100.0 | 1.23 | 176.88 | -18.54 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.66 | -45.45 | 0.0 | 10.5 | 94.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.69 | 53.35 | 0.0 | 0.41 | 124.7 | 0.0 | 10.6 | 69.06 | 0.0 | 13.46 | 0 | 0.0 | 12.96 | -21.12 | 0.0 | 6.46 | -0.31 | 0.0 | 0 | 0 | 0.0 | 0.01 | -50.0 | 0.0 | 57.8 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | -1.89 | 17.83 | 0.0 | 3.82 | 12.02 | 0.0 | 0.29 | 163.64 | 0.0 | -1.6 | 26.94 | 0.0 | 0.00 | 0 | 0.0 |
