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) | 7.35 | -8.01 | 6.09 | -13.12 | 0 | 0 | 0 | 0 | 65.08 | -13.57 | 3.11 | 3.32 | 11.87 | 0.17 | 18.24 | 15.9 | 12.04 | 12.42 | 2.24 | 6.16 | 0 | 0 | 0.1 | -23.08 | 14.62 | -0.68 | 7.98 | 4.04 | 0.25 | -87.8 | 6.19 | 98.4 | 14.42 | 12.39 | -0.29 | 0 | 5.9 | 105.57 | 0.00 | 0 |
| 2022 (9) | 7.99 | 17.33 | 7.01 | -28.1 | 0 | 0 | 0 | 0 | 75.3 | 30.71 | 3.01 | 0 | 11.85 | 3.4 | 15.74 | -20.89 | 10.71 | -12.0 | 2.11 | 2.43 | 0 | 0 | 0.13 | -18.75 | 14.72 | 0.0 | 7.67 | 0.0 | 2.05 | 25.77 | 3.12 | 642.86 | 12.83 | 32.0 | -0.25 | 0 | 2.87 | 0 | 0.00 | 0 |
| 2021 (8) | 6.81 | -21.63 | 9.75 | 63.87 | 0 | 0 | 0 | 0 | 57.61 | -3.52 | -1.35 | 0 | 11.46 | 11.37 | 19.89 | 15.43 | 12.17 | 56.03 | 2.06 | -11.21 | 0 | 0 | 0.16 | -20.0 | 14.72 | 0.0 | 7.67 | 0.0 | 1.63 | 158.73 | 0.42 | -85.47 | 9.72 | -13.14 | -2.12 | 0 | -1.7 | 0 | 0.00 | 0 |
| 2020 (7) | 8.69 | 65.52 | 5.95 | -31.92 | 0 | 0 | 0 | 0 | 59.71 | -22.06 | -3.59 | 0 | 10.29 | -11.29 | 17.23 | 13.81 | 7.8 | -24.93 | 2.32 | -24.18 | 0 | 0 | 0.2 | -4.76 | 14.72 | 0.0 | 7.67 | 1.05 | 0.63 | 1475.0 | 2.89 | -63.46 | 11.19 | -27.99 | -1.63 | 0 | 1.26 | -82.69 | 0.00 | 0 |
| 2019 (6) | 5.25 | -8.06 | 8.74 | 1.16 | 0 | 0 | 0.17 | -5.56 | 76.61 | -7.99 | 0.8 | 0.0 | 11.6 | -14.2 | 15.14 | -6.75 | 10.39 | 11.12 | 3.06 | -9.73 | 0 | 0 | 0.21 | -74.7 | 14.72 | 0.0 | 7.59 | 1.07 | 0.04 | -94.12 | 7.91 | 8.36 | 15.54 | 0.26 | -0.63 | 0 | 7.28 | 0.28 | -0.00 | 0 |
| 2018 (5) | 5.71 | -41.13 | 8.64 | 50.52 | 3.69 | 0 | 0.18 | 0.0 | 83.26 | -0.04 | 0.8 | -14.89 | 13.52 | 3.44 | 16.24 | 3.48 | 9.35 | -11.29 | 3.39 | 81.28 | 0 | 0 | 0.83 | 0.0 | 14.72 | 0.0 | 7.51 | 1.35 | 0.68 | 0 | 7.3 | -8.41 | 15.5 | 0.71 | -0.04 | 0 | 7.26 | -0.41 | -0.00 | 0 |
| 2017 (4) | 9.7 | -13.0 | 5.74 | -39.13 | 0 | 0 | 0.18 | -5.26 | 83.29 | -10.76 | 0.94 | -58.04 | 13.07 | -5.84 | 15.69 | 5.52 | 10.54 | 6.68 | 1.87 | 0.54 | 4.57 | -6.16 | 0.83 | -4.6 | 14.72 | 0.0 | 7.41 | 3.06 | 0 | 0 | 7.97 | -12.03 | 15.39 | -5.29 | -0.68 | 0 | 7.29 | -26.73 | 0.03 | -28.31 |
| 2016 (3) | 11.15 | -9.05 | 9.43 | -22.64 | 0 | 0 | 0.19 | 0 | 93.33 | -2.42 | 2.24 | 138.3 | 13.88 | -7.28 | 14.87 | -4.99 | 9.88 | -30.72 | 1.86 | 138.46 | 4.87 | 0 | 0.87 | -40.41 | 14.72 | 0.41 | 7.19 | 1.27 | 0 | 0 | 9.06 | 4.38 | 16.25 | 2.98 | 0.89 | -45.73 | 9.95 | -3.59 | 0.04 | -40.23 |
| 2015 (2) | 12.26 | -20.85 | 12.19 | -15.35 | 7.61 | 280.5 | 0 | 0 | 95.64 | 4.67 | 0.94 | -33.33 | 14.97 | 3.67 | 15.65 | -0.96 | 14.26 | -17.29 | 0.78 | 5.41 | 0 | 0 | 1.46 | 105.63 | 14.66 | -0.2 | 7.1 | 2.16 | 0 | 0 | 8.68 | -16.14 | 15.78 | -8.84 | 1.64 | 43.86 | 10.32 | -10.18 | 0.07 | -31.84 |
| 2014 (1) | 15.49 | -7.3 | 14.4 | 26.32 | 2.0 | -30.31 | 0 | 0 | 91.37 | -2.11 | 1.41 | -40.0 | 14.44 | 17.11 | 15.80 | 19.64 | 17.24 | -25.75 | 0.74 | -1.33 | 7.36 | -18.31 | 0.71 | 10.94 | 14.69 | 0.0 | 6.95 | 3.42 | 0 | 0 | 10.35 | -12.58 | 17.31 | -11.86 | 1.14 | 660.0 | 11.49 | -4.17 | 0.10 | -23.48 |
| 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) | 9.73 | 10.69 | -10.07 | 5.8 | 45.36 | 1.22 | 0 | 0 | 0 | 0 | 0 | 0 | 18.26 | 11.68 | 8.05 | 0.72 | -19.1 | -41.94 | 13.23 | 8.71 | 9.7 | 18.00 | 6.7 | -1.98 | 7.54 | -20.21 | -8.72 | 2.33 | -3.72 | 8.37 | 0.1 | 0 | 0 | 0.08 | 14.29 | -11.11 | 14.62 | 0.0 | 0.0 | 8.29 | 0.0 | 3.88 | 0.29 | 0.0 | 16.0 | 7.8 | 10.17 | 36.84 | 16.38 | 4.6 | 17.59 | 0.56 | -55.56 | -32.53 | 8.36 | 0.24 | 28.02 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.79 | 24.68 | -12.8 | 3.99 | -53.39 | -22.52 | 0 | 0 | 0 | 0 | 0 | 0 | 16.35 | -29.34 | 9.36 | 0.89 | -57.82 | 45.9 | 12.17 | -30.62 | 6.2 | 16.87 | -31.96 | -0.44 | 9.45 | 12.9 | -0.42 | 2.42 | 6.14 | 12.04 | 0 | 0 | 0 | 0.07 | -12.5 | -30.0 | 14.62 | 0.0 | 0.0 | 8.29 | 3.88 | 3.88 | 0.29 | 16.0 | 16.0 | 7.08 | -14.6 | 57.68 | 15.66 | -5.21 | 23.11 | 1.26 | 75.0 | 0 | 8.34 | -7.44 | 85.75 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.05 | -4.08 | -31.88 | 8.56 | 40.56 | 52.58 | 0 | 0 | 0 | 0 | 0 | 0 | 23.14 | 46.73 | 32.46 | 2.11 | 330.61 | 174.03 | 17.54 | 47.77 | 54.13 | 24.79 | 35.93 | 51.45 | 8.37 | -30.48 | -9.71 | 2.28 | 1.79 | 3.17 | 0 | 0 | 0 | 0.08 | -20.0 | -27.27 | 14.62 | 0.0 | -0.68 | 7.98 | 0.0 | 4.04 | 0.25 | 0.0 | -87.8 | 8.29 | 33.93 | 110.94 | 16.52 | 14.56 | 21.11 | 0.72 | 348.28 | 294.59 | 9.01 | 52.71 | 153.09 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.35 | -32.07 | -8.01 | 6.09 | 6.28 | -13.12 | 0 | 0 | 0 | 0 | 0 | 0 | 15.77 | -6.69 | -3.67 | 0.49 | -60.48 | 25.64 | 11.87 | -1.58 | 0.17 | 18.24 | -0.67 | 15.88 | 12.04 | 45.76 | 12.42 | 2.24 | 4.19 | 6.16 | 0 | 0 | 0 | 0.1 | 11.11 | -23.08 | 14.62 | 0.0 | -0.68 | 7.98 | 0.0 | 4.04 | 0.25 | 0.0 | -87.8 | 6.19 | 8.6 | 98.4 | 14.42 | 3.52 | 12.39 | -0.29 | -134.94 | -16.0 | 5.9 | -9.65 | 105.57 | 0.00 | 0 | 0 |
| 23Q3 (16) | 10.82 | 7.34 | 14.38 | 5.73 | 11.26 | -32.83 | 0 | 0 | 0 | 0 | 0 | 0 | 16.9 | 13.04 | -10.39 | 1.24 | 103.28 | 37.78 | 12.06 | 5.24 | -6.37 | 18.36 | 8.38 | 5.18 | 8.26 | -12.96 | -20.65 | 2.15 | -0.46 | 8.04 | 0 | 0 | 0 | 0.09 | -10.0 | -25.0 | 14.62 | 0.0 | -0.68 | 7.98 | 0.0 | 4.04 | 0.25 | 0.0 | -87.8 | 5.7 | 26.95 | 117.56 | 13.93 | 9.51 | 12.98 | 0.83 | 0 | 130.56 | 6.53 | 45.43 | 119.13 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.08 | -2.61 | 31.76 | 5.15 | -8.2 | -34.31 | 0 | 0 | 0 | 0 | 0 | 0 | 14.95 | -14.42 | -11.17 | 0.61 | -20.78 | 3.39 | 11.46 | 0.7 | -9.83 | 16.94 | 3.5 | -4.76 | 9.49 | 2.37 | -13.33 | 2.16 | -2.26 | 4.85 | 0 | 0 | 0 | 0.1 | -9.09 | -28.57 | 14.62 | -0.68 | -0.68 | 7.98 | 4.04 | 4.04 | 0.25 | -87.8 | -87.8 | 4.49 | 14.25 | 161.05 | 12.72 | -6.74 | 11.19 | 0 | 100.0 | 100.0 | 4.49 | 26.12 | 454.32 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.35 | 29.54 | 46.81 | 5.61 | -19.97 | -54.9 | 0 | 0 | 0 | 0 | 0 | 0 | 17.47 | 6.72 | -24.83 | 0.77 | 97.44 | -31.86 | 11.38 | -3.97 | -38.88 | 16.37 | 4.0 | -43.91 | 9.27 | -13.45 | -5.12 | 2.21 | 4.74 | 3.76 | 0 | 0 | 0 | 0.11 | -15.38 | -21.43 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 2.05 | 0.0 | 25.77 | 3.93 | 25.96 | 153.55 | 13.64 | 6.31 | 25.83 | -0.37 | -48.0 | 75.33 | 3.56 | 24.04 | 7020.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.99 | -15.54 | 17.33 | 7.01 | -17.82 | -28.1 | 0 | 0 | 0 | 0 | 0 | 0 | 16.37 | -13.2 | 10.16 | 0.39 | -56.67 | 250.0 | 11.85 | -8.0 | 3.4 | 15.74 | -9.84 | -20.9 | 10.71 | 2.88 | -12.0 | 2.11 | 6.03 | 2.43 | 0 | 0 | 0 | 0.13 | 8.33 | -18.75 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 2.05 | 0.0 | 25.77 | 3.12 | 19.08 | 642.86 | 12.83 | 4.06 | 32.0 | -0.25 | -169.44 | 88.21 | 2.87 | -3.69 | 268.82 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.46 | 23.66 | 2.05 | 8.53 | 8.8 | 17.17 | 0 | 0 | 0 | 0 | 0 | 0 | 18.86 | 12.06 | 14.1 | 0.9 | 52.54 | 390.32 | 12.88 | 1.34 | 19.04 | 17.45 | -1.86 | -11.11 | 10.41 | -4.93 | 32.78 | 1.99 | -3.4 | -1.49 | 0 | 0 | 0 | 0.12 | -14.29 | -29.41 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 2.05 | 0.0 | 25.77 | 2.62 | 52.33 | 227.5 | 12.33 | 7.78 | 22.08 | 0.36 | 139.56 | 117.65 | 2.98 | 267.9 | 340.32 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.65 | 8.51 | -11.56 | 7.84 | -36.98 | 104.7 | 0 | 0 | 0 | 0 | 0 | 0 | 16.83 | -27.58 | 83.33 | 0.59 | -47.79 | 147.97 | 12.71 | -31.74 | 75.8 | 17.79 | -39.05 | 36.46 | 10.95 | 12.08 | 34.03 | 2.06 | -3.29 | -11.97 | 0 | 0 | 0 | 0.14 | 0.0 | -26.32 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 2.05 | 25.77 | 225.4 | 1.72 | 10.97 | -18.48 | 11.44 | 5.54 | 9.89 | -0.91 | 39.33 | 55.17 | 0.81 | 1520.0 | 912.5 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.05 | 3.52 | -26.49 | 12.44 | 27.59 | 38.22 | 0 | 0 | 0 | 0 | 0 | 0 | 23.24 | 56.39 | 36.47 | 1.13 | 534.62 | 151.11 | 18.62 | 62.48 | 29.31 | 29.18 | 46.67 | 15.34 | 9.77 | -19.72 | 82.62 | 2.13 | 3.4 | -9.36 | 0 | 0 | 0 | 0.14 | -12.5 | -22.22 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 1.63 | 0.0 | 158.73 | 1.55 | 269.05 | -53.59 | 10.84 | 11.52 | -6.87 | -1.5 | 29.25 | 6.25 | 0.05 | 102.94 | -97.13 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.81 | -26.54 | -21.63 | 9.75 | 33.93 | 63.87 | 0 | 0 | 0 | 0 | 0 | 0 | 14.86 | -10.1 | 20.23 | -0.26 | 16.13 | 86.73 | 11.46 | 5.91 | 11.37 | 19.90 | 1.32 | 15.43 | 12.17 | 55.23 | 56.03 | 2.06 | 1.98 | -11.21 | 0 | 0 | 0 | 0.16 | -5.88 | -20.0 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 1.63 | 0.0 | 158.73 | 0.42 | -47.5 | -85.47 | 9.72 | -3.76 | -13.14 | -2.12 | -3.92 | -30.06 | -1.7 | -37.1 | -234.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.27 | 7.17 | -10.17 | 7.28 | 90.08 | -25.18 | 0 | 0 | 0 | 0 | 0 | -100.0 | 16.53 | 80.07 | -2.19 | -0.31 | 74.8 | 32.61 | 10.82 | 49.65 | -25.28 | 19.64 | 50.66 | -14.12 | 7.84 | -4.04 | 19.33 | 2.02 | -13.68 | -28.87 | 0 | 0 | 0 | 0.17 | -10.53 | -15.0 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 1.63 | 158.73 | 158.73 | 0.8 | -62.09 | -83.57 | 10.1 | -2.98 | -23.31 | -2.04 | -0.49 | -60.63 | -1.24 | -1650.0 | -134.44 | 0.00 | 0 | 0 |
| 21Q2 (7) | 8.65 | -9.8 | -22.0 | 3.83 | -57.44 | -66.9 | 0 | 0 | 0 | 0 | 0 | 0 | 9.18 | -46.1 | -13.64 | -1.23 | -373.33 | 3.15 | 7.23 | -49.79 | -47.68 | 13.03 | -48.48 | 0 | 8.17 | 52.71 | -15.07 | 2.34 | -0.43 | -18.47 | 0 | 0 | 0 | 0.19 | 5.56 | -13.64 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 2.11 | -36.83 | -60.49 | 10.41 | -10.57 | -23.68 | -2.03 | -26.88 | -113.68 | 0.08 | -95.4 | -98.18 | 0.00 | 0 | 100.0 |
| 21Q1 (6) | 9.59 | 10.36 | -11.37 | 9.0 | 51.26 | -21.05 | 0 | 0 | 0 | 0 | 0 | -100.0 | 17.03 | 37.78 | -14.03 | 0.45 | 122.96 | 350.0 | 14.4 | 39.94 | -0.69 | 25.30 | 46.78 | 0 | 5.35 | -31.41 | -36.98 | 2.35 | 1.29 | -20.07 | 0 | 0 | 0 | 0.18 | -10.0 | -21.74 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 1.05 | 0.63 | 0.0 | 1475.0 | 3.34 | 15.57 | -58.3 | 11.64 | 4.02 | -25.58 | -1.6 | 1.84 | -220.0 | 1.74 | 38.1 | -76.83 | 0.00 | 0 | 100.0 |
| 20Q4 (5) | 8.69 | -15.79 | 65.52 | 5.95 | -38.85 | -31.92 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 12.36 | -26.86 | -22.7 | -1.96 | -326.09 | -2077.78 | 10.29 | -28.94 | -11.29 | 17.24 | -24.62 | 0 | 7.8 | 18.72 | -24.93 | 2.32 | -18.31 | -24.18 | 0 | 0 | 0 | 0.2 | 0.0 | -4.76 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 1.05 | 0.63 | 0.0 | 1475.0 | 2.89 | -40.66 | -63.46 | 11.19 | -15.03 | -27.99 | -1.63 | -28.35 | -158.73 | 1.26 | -65.0 | -82.69 | 0.00 | 0 | 100.0 |
| 20Q3 (4) | 10.32 | -6.94 | 0.0 | 9.73 | -15.9 | 0.0 | 0 | 0 | 0.0 | 0.09 | 0 | 0.0 | 16.9 | 58.98 | 0.0 | -0.46 | 63.78 | 0.0 | 14.48 | 4.78 | 0.0 | 22.86 | 0 | 0.0 | 6.57 | -31.7 | 0.0 | 2.84 | -1.05 | 0.0 | 0 | 0 | 0.0 | 0.2 | -9.09 | 0.0 | 14.72 | 0.0 | 0.0 | 7.67 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 4.87 | -8.8 | 0.0 | 13.17 | -3.45 | 0.0 | -1.27 | -33.68 | 0.0 | 3.6 | -18.0 | 0.0 | 0.00 | 100.0 | 0.0 |
