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) | 7.09 | 29.62 | 25.82 | -31.58 | 3.8 | -22.45 | 0 | 0 | 78.39 | -20.08 | -12.12 | 0 | 7.75 | -35.63 | 9.89 | -19.46 | 49.9 | -18.85 | 0 | 0 | 4.39 | -50.45 | 0 | 0 | 69.46 | 0.0 | 1.99 | 3.65 | 3.06 | 23.39 | -11.74 | 0 | -6.7 | 0 | -1.92 | 0 | -13.66 | 0 | 0.00 | 0 |
| 2022 (9) | 5.47 | 13.49 | 37.74 | 25.34 | 4.9 | -40.96 | 0 | 0 | 98.08 | -1.99 | 0.22 | -87.91 | 12.04 | -38.73 | 12.28 | -37.48 | 61.49 | 7.48 | 0 | 0 | 8.86 | 23.4 | 0 | 0 | 69.46 | 0.0 | 1.92 | 10.34 | 2.48 | 198.8 | 0.64 | -65.03 | 5.04 | 14.55 | -1.79 | 0 | -1.15 | 0 | 0.00 | 0 |
| 2021 (8) | 4.82 | -35.56 | 30.11 | 13.92 | 8.3 | 18.91 | 0 | 0 | 100.07 | 36.26 | 1.82 | 0 | 19.65 | 46.53 | 19.64 | 7.54 | 57.21 | 22.85 | 0 | 0 | 7.18 | -73.97 | 0 | 0 | 69.46 | 36.25 | 1.74 | 0.0 | 0.83 | 0.0 | 1.83 | 0 | 4.4 | 0 | -3.53 | 0 | -1.7 | 0 | 0.00 | 0 |
| 2020 (7) | 7.48 | 304.32 | 26.43 | -2.51 | 6.98 | -3.99 | 0 | 0 | 73.44 | -17.15 | -9.37 | 0 | 13.41 | 17.73 | 18.26 | 42.1 | 46.57 | -1.92 | 0 | 0 | 27.58 | 21.71 | 0 | 0 | 50.98 | 0.0 | 1.74 | 0.0 | 0.83 | 0.0 | -11.52 | 0 | -8.95 | 0 | -1.64 | 0 | -13.16 | 0 | 0.00 | 0 |
| 2019 (6) | 1.85 | 40.15 | 27.11 | 35.48 | 7.27 | -48.51 | 0 | 0 | 88.64 | -5.75 | -2.72 | 0 | 11.39 | -4.04 | 12.85 | 1.81 | 47.48 | 5.42 | 0 | 0 | 22.66 | 152.62 | 0 | 0 | 50.98 | 2.0 | 1.74 | 10.13 | 0.83 | 3.75 | -2.15 | 0 | 0.42 | -90.43 | -0.67 | 0 | -2.82 | 0 | 0.00 | 0 |
| 2018 (5) | 1.32 | -65.8 | 20.01 | -4.62 | 14.12 | 449.42 | 0 | 0 | 94.05 | 6.31 | 1.57 | -26.98 | 11.87 | -13.74 | 12.62 | -18.85 | 45.04 | 11.05 | 0 | 0 | 8.97 | -30.63 | 0 | 0 | 49.98 | 2.0 | 1.58 | 13.67 | 0.8 | 21.21 | 2.01 | 4.69 | 4.39 | 10.3 | -0.47 | 0 | 1.54 | 37.5 | 0.00 | 0 |
| 2017 (4) | 3.86 | -37.84 | 20.98 | 100.57 | 2.57 | -31.47 | 0 | 0 | 88.47 | 0.42 | 2.15 | -58.97 | 13.76 | 15.44 | 15.55 | 14.95 | 40.56 | 10.01 | 0 | 0 | 12.93 | 20.28 | 0 | 0 | 49.0 | 3.99 | 1.39 | 56.18 | 0.66 | 0 | 1.92 | -61.98 | 3.98 | -32.88 | -0.8 | 0 | 1.12 | -74.49 | 0.00 | 0 |
| 2016 (3) | 6.21 | -33.94 | 10.46 | 4.7 | 3.75 | -36.33 | 0 | 0 | 88.1 | 7.56 | 5.24 | 15.93 | 11.92 | 16.29 | 13.53 | 8.12 | 36.87 | 3.34 | 0 | 0 | 10.75 | 144.32 | 0 | 0 | 47.12 | 0.0 | 0.89 | 102.27 | 0 | 0 | 5.05 | 13.23 | 5.93 | 21.02 | -0.66 | 0 | 4.39 | -4.15 | 0.00 | 0 |
| 2015 (2) | 9.4 | 273.02 | 9.99 | 29.24 | 5.89 | 135.6 | 0 | 0 | 81.91 | 0.4 | 4.52 | 20.86 | 10.25 | 6.33 | 12.51 | 5.9 | 35.68 | 1.13 | 0 | 0 | 4.4 | -25.3 | 0 | 0 | 47.12 | 0.0 | 0.44 | 300.0 | 0 | 0 | 4.46 | 33.53 | 4.9 | 12.9 | 0.12 | -80.65 | 4.58 | 15.66 | 0.00 | 0 |
| 2014 (1) | 2.52 | -35.22 | 7.73 | 11.71 | 2.5 | 168.82 | 0 | 0 | 81.58 | 6.74 | 3.74 | 62.61 | 9.64 | 21.72 | 11.82 | 14.03 | 35.28 | 1.94 | 0 | 0 | 5.89 | -14.01 | 0 | 0 | 47.12 | 0.0 | 0.11 | 1000.0 | 0.89 | 0 | 3.34 | 237.37 | 4.34 | 334.0 | 0.62 | 785.71 | 3.96 | 273.58 | 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) | 8.14 | -3.21 | 79.69 | 26.59 | -0.23 | -1.66 | 4.0 | -29.2 | -18.37 | 0 | 0 | 0 | 21.21 | 21.2 | 4.9 | -1.56 | -26.83 | 65.02 | 6.52 | -0.15 | -29.89 | 8.06 | -1.38 | -32.77 | 46.06 | -0.78 | -20.85 | 0 | 0 | 0 | 1.38 | 452.0 | -75.0 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | 3.06 | 0.0 | 0.0 | -14.47 | -12.08 | -156.56 | -9.43 | -19.97 | -1471.67 | 0.38 | 130.89 | 125.17 | -14.09 | 0.35 | -97.06 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.41 | -31.74 | 71.98 | 26.65 | -14.45 | -22.82 | 5.65 | 137.39 | 68.66 | 0 | 0 | 0 | 17.5 | -9.47 | 8.9 | -1.23 | -1857.14 | 0.0 | 6.53 | 2.51 | -23.89 | 8.17 | 0.68 | -19.97 | 46.42 | -2.6 | -24.46 | 0 | 0 | 0 | 0.25 | -93.56 | -96.47 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | 3.06 | 0.0 | 0.0 | -12.91 | -10.63 | -994.07 | -7.86 | -18.55 | -303.63 | -1.23 | 11.51 | 47.21 | -14.14 | -8.27 | -302.85 | 0.00 | 0 | 0 |
| 24Q1 (18) | 12.32 | 73.77 | 119.61 | 31.15 | 20.64 | 3.66 | 2.38 | -37.37 | -60.53 | 0 | 0 | 0 | 19.33 | -15.33 | 0.31 | 0.07 | 101.08 | 16.67 | 6.37 | -17.81 | -36.49 | 8.12 | -17.87 | -26.32 | 47.66 | -4.49 | -21.62 | 0 | 0 | 0 | 3.88 | -11.62 | -58.01 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.99 | 0.0 | 3.65 | 3.06 | 0.0 | 23.39 | -11.67 | 0.6 | -1767.14 | -6.63 | 1.04 | -230.0 | -1.39 | 27.6 | 18.24 | -13.06 | 4.39 | -1206.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.09 | 56.51 | 29.62 | 25.82 | -4.51 | -31.58 | 3.8 | -22.45 | -22.45 | 0 | 0 | 0 | 22.83 | 12.91 | 3.82 | -6.48 | -45.29 | -266.58 | 7.75 | -16.67 | -35.63 | 9.89 | -17.56 | -19.46 | 49.9 | -14.25 | -18.85 | 0 | 0 | 0 | 4.39 | -20.47 | -50.45 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.99 | 0.0 | 3.65 | 3.06 | 0.0 | 23.39 | -11.74 | -108.16 | -1934.38 | -6.7 | -1016.67 | -232.94 | -1.92 | -27.15 | -7.26 | -13.66 | -91.05 | -1087.83 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.53 | -7.36 | 2.95 | 27.04 | -21.69 | -24.53 | 4.9 | 46.27 | 44.12 | 0 | 0 | 0 | 20.22 | 25.82 | -24.18 | -4.46 | -262.6 | -1211.76 | 9.3 | 8.39 | -39.73 | 11.99 | 17.41 | -16.81 | 58.19 | -5.31 | -2.59 | 0 | 0 | 0 | 5.52 | -22.03 | -39.14 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.99 | 0.0 | 3.65 | 3.06 | 0.0 | 23.39 | -5.64 | -377.97 | -59.77 | -0.6 | -115.54 | -168.97 | -1.51 | 35.19 | 27.4 | -7.15 | -103.7 | -27.45 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.89 | -12.83 | -0.61 | 34.53 | 14.91 | 8.24 | 3.35 | -44.44 | -57.05 | 0 | 0 | 0 | 16.07 | -16.61 | -30.37 | -1.23 | -2150.0 | -400.0 | 8.58 | -14.46 | -46.17 | 10.21 | -7.32 | -32.07 | 61.45 | 1.05 | 6.31 | 0 | 0 | 0 | 7.08 | -23.38 | 0.71 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.99 | 3.65 | 3.65 | 3.06 | 23.39 | 23.39 | -1.18 | -268.57 | 64.24 | 3.86 | -24.31 | 250.91 | -2.33 | -37.06 | 7.91 | -3.51 | -251.0 | 39.79 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.61 | 2.56 | 14.72 | 30.05 | -20.38 | 6.26 | 6.03 | 23.06 | -26.46 | 0 | 0 | 0 | 19.27 | -12.37 | -26.84 | 0.06 | -98.46 | 101.6 | 10.03 | -16.69 | -36.76 | 11.02 | -10.22 | -27.05 | 60.81 | -1.11 | 8.42 | 0 | 0 | 0 | 9.24 | 4.29 | 107.64 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.92 | 0.0 | 10.34 | 2.48 | 0.0 | 198.8 | 0.7 | 9.38 | 136.84 | 5.1 | 1.19 | 661.19 | -1.7 | 5.03 | 21.66 | -1.0 | 13.04 | 75.43 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.47 | 24.32 | 13.49 | 37.74 | 5.33 | 25.34 | 4.9 | 44.12 | -40.96 | 0 | 0 | 0 | 21.99 | -17.55 | -28.95 | 3.89 | 1244.12 | 411.84 | 12.04 | -21.97 | -38.73 | 12.28 | -14.84 | -37.49 | 61.49 | 2.93 | 7.48 | 0 | 0 | 0 | 8.86 | -2.32 | 23.4 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.92 | 0.0 | 10.34 | 2.48 | 0.0 | 198.8 | 0.64 | 118.13 | -65.03 | 5.04 | 479.31 | 14.55 | -1.79 | 13.94 | 49.29 | -1.15 | 79.5 | 32.35 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.4 | -10.57 | 3.29 | 35.83 | 12.32 | 19.99 | 3.4 | -56.41 | -55.26 | 0 | 0 | 0 | 26.67 | 15.55 | 4.02 | -0.34 | -182.93 | -173.91 | 15.43 | -3.2 | -6.99 | 14.42 | -4.13 | -18.47 | 59.74 | 3.36 | 7.64 | 0 | 0 | 0 | 9.07 | 29.02 | 64.91 | 0 | 0 | 0 | 69.46 | 0.0 | 0.0 | 1.92 | 0.0 | 10.34 | 2.48 | 0.0 | 198.8 | -3.53 | -6.97 | -433.02 | 0.87 | -20.91 | -76.03 | -2.08 | 17.79 | 45.12 | -5.61 | 3.77 | -105.49 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.92 | 0.61 | -17.31 | 31.9 | 12.8 | 0.16 | 7.8 | -4.88 | -34.84 | 0 | 0 | 0 | 23.08 | -12.38 | 4.67 | 0.41 | 110.96 | 2.5 | 15.94 | 0.5 | 33.95 | 15.04 | -0.47 | 9.36 | 57.8 | 3.05 | 13.53 | 0 | 0 | 0 | 7.03 | 57.98 | -63.14 | 0 | 0 | 0 | 69.46 | 0.0 | 76.03 | 1.92 | 10.34 | 10.34 | 2.48 | 198.8 | 198.8 | -3.3 | -73.68 | -650.0 | 1.1 | 64.18 | -65.3 | -2.53 | -16.59 | 17.86 | -5.83 | -43.24 | -135.08 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.89 | 1.45 | -33.92 | 28.28 | -6.08 | -1.19 | 8.2 | -1.2 | 8.9 | 0 | 0 | 0 | 26.34 | -14.89 | 22.97 | -3.74 | -592.11 | -1970.0 | 15.86 | -19.29 | 38.15 | 15.11 | -23.07 | 0.21 | 56.09 | -1.96 | 17.39 | 0 | 0 | 0 | 4.45 | -38.02 | -81.73 | 0 | 0 | 0 | 69.46 | 0.0 | 36.25 | 1.74 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | -1.9 | -203.83 | 83.22 | 0.67 | -84.77 | 107.66 | -2.17 | 38.53 | 2.69 | -4.07 | -139.41 | 69.96 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.82 | 13.15 | -35.56 | 30.11 | 0.84 | 13.92 | 8.3 | 9.21 | 18.91 | 0 | 0 | 0 | 30.95 | 20.71 | 25.2 | 0.76 | 65.22 | 113.24 | 19.65 | 18.44 | 46.53 | 19.64 | 11.07 | 7.55 | 57.21 | 3.08 | 22.85 | 0 | 0 | 0 | 7.18 | 30.55 | -73.97 | 0 | 0 | 0 | 69.46 | 0.0 | 36.25 | 1.74 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 1.83 | 72.64 | 115.89 | 4.4 | 21.21 | 149.16 | -3.53 | 6.86 | -115.24 | -1.7 | 37.73 | 87.08 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.26 | -28.4 | -29.7 | 29.86 | -6.25 | 30.17 | 7.6 | -36.51 | 49.02 | 0 | 0 | 0 | 25.64 | 16.28 | 39.65 | 0.46 | 15.0 | 360.0 | 16.59 | 39.41 | 53.47 | 17.68 | 28.6 | 19.71 | 55.5 | 9.02 | 8.76 | 0 | 0 | 0 | 5.5 | -71.16 | -81.81 | 0 | 0 | 0 | 69.46 | 76.03 | 36.25 | 1.74 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 1.06 | 76.67 | 118.34 | 3.63 | 14.51 | 213.08 | -3.79 | -23.05 | -76.28 | -2.73 | -10.08 | 65.57 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.95 | -19.59 | -5.41 | 31.85 | 11.29 | 44.31 | 11.97 | 58.96 | 243.97 | 0 | 0 | 0 | 22.05 | 2.94 | 89.27 | 0.4 | 100.0 | 118.18 | 11.9 | 3.66 | 70.24 | 13.75 | -8.8 | 0 | 50.91 | 6.55 | 7.25 | 0 | 0 | 0 | 19.07 | -21.72 | -37.94 | 0 | 0 | 0 | 39.46 | -22.6 | -22.6 | 1.74 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.6 | 105.3 | 110.22 | 3.17 | 136.23 | 196.06 | -3.08 | -38.12 | -81.18 | -2.48 | 81.7 | 67.24 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.4 | -1.07 | 21.71 | 28.62 | 8.29 | -11.26 | 7.53 | 7.88 | -23.94 | 0 | 0 | 0 | 21.42 | -13.35 | 14.48 | 0.2 | 103.48 | 113.16 | 11.48 | -14.39 | 28.41 | 15.08 | -17.44 | 0 | 47.78 | 2.6 | -0.29 | 0 | 0 | 0 | 24.36 | -11.68 | 11.85 | 0 | 0 | 0 | 50.98 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | -11.32 | 1.74 | -208.45 | -8.75 | 2.23 | -695.45 | -2.23 | -35.98 | -17.37 | -13.55 | -2.96 | -143.27 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.48 | 23.43 | 304.32 | 26.43 | 15.21 | -2.51 | 6.98 | 36.86 | -3.99 | 0 | 0 | 0 | 24.72 | 34.64 | 1.02 | -5.74 | -5840.0 | -172.04 | 13.41 | 24.05 | 18.46 | 18.26 | 23.63 | 0 | 46.57 | -8.74 | -1.92 | 0 | 0 | 0 | 27.58 | -8.77 | 21.71 | 0 | 0 | 0 | 50.98 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | -11.52 | -99.31 | -435.81 | -8.95 | -178.82 | -2230.95 | -1.64 | 23.72 | -144.78 | -13.16 | -65.95 | -366.67 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.06 | -3.66 | 0.0 | 22.94 | 3.94 | 0.0 | 5.1 | 46.55 | 0.0 | 0 | 0 | 0.0 | 18.36 | 57.6 | 0.0 | 0.1 | 104.55 | 0.0 | 10.81 | 54.65 | 0.0 | 14.77 | 0 | 0.0 | 51.03 | 7.5 | 0.0 | 0 | 0 | 0.0 | 30.23 | -1.63 | 0.0 | 0 | 0 | 0.0 | 50.98 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | -5.78 | 1.53 | 0.0 | -3.21 | 2.73 | 0.0 | -2.15 | -26.47 | 0.0 | -7.93 | -4.76 | 0.0 | 0.00 | 0 | 0.0 |
