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) | 17.37 | 191.44 | 0.2 | -97.77 | 1.5 | -81.06 | 0 | 0 | 139.0 | 79.33 | 25.77 | 207.52 | 24.69 | 15.27 | 17.76 | -35.72 | 54.41 | 29.39 | 0.02 | 0.0 | 1.0 | -86.11 | 0.66 | 15.79 | 26.11 | 0.0 | 5.6 | 18.39 | 0.59 | 55.26 | 27.98 | 181.21 | 34.18 | 126.96 | -0.89 | 0 | 27.09 | 189.42 | 0.02 | -39.58 |
| 2022 (9) | 5.96 | 252.66 | 8.97 | 1.01 | 7.92 | 0 | 0 | 0 | 77.51 | -14.07 | 8.38 | 188.97 | 21.42 | -19.53 | 27.64 | -6.36 | 42.05 | 53.97 | 0.02 | 0.0 | 7.2 | -40.1 | 0.57 | 39.02 | 26.11 | 0.0 | 4.73 | 6.53 | 0.38 | 153.33 | 9.95 | 124.6 | 15.06 | 66.78 | -0.59 | 0 | 9.36 | 131.11 | 0.03 | 145.58 |
| 2021 (8) | 1.69 | -1.17 | 8.88 | 286.09 | 0 | 0 | 0 | 0 | 90.2 | 6.47 | 2.9 | -36.68 | 26.62 | 1.18 | 29.51 | -4.97 | 27.31 | 22.52 | 0.02 | 100.0 | 12.02 | 42.76 | 0.41 | 32.26 | 26.11 | 0.0 | 4.44 | 10.72 | 0.15 | 66.67 | 4.43 | -18.11 | 9.03 | -4.95 | -0.38 | 0 | 4.05 | -23.0 | 0.01 | 0 |
| 2020 (7) | 1.71 | 15.54 | 2.3 | -9.09 | 0 | 0 | 0 | 0 | 84.72 | 18.04 | 4.58 | 11.44 | 26.31 | -5.63 | 31.06 | -20.06 | 22.29 | -10.8 | 0.01 | 0.0 | 8.42 | 13.48 | 0.31 | 6.9 | 26.11 | 0.0 | 4.01 | 11.39 | 0.09 | -18.18 | 5.41 | 33.91 | 9.5 | 22.42 | -0.15 | 0 | 5.26 | 33.16 | 0.00 | 0 |
| 2019 (6) | 1.48 | 51.02 | 2.53 | -29.92 | 0 | 0 | 0 | 0 | 71.77 | 19.68 | 4.11 | 585.0 | 27.88 | 30.71 | 38.85 | 9.22 | 24.99 | 24.64 | 0.01 | -99.68 | 7.42 | 0.0 | 0.29 | 38.1 | 26.11 | 0.0 | 3.6 | 1.69 | 0.11 | -26.67 | 4.04 | 316.49 | 7.76 | 66.17 | -0.09 | 0 | 3.95 | 359.3 | 0.00 | 0 |
| 2018 (5) | 0.98 | -11.71 | 3.61 | -58.36 | 0 | 0 | 0 | 0 | 59.97 | 2.16 | 0.6 | -35.48 | 21.33 | -26.22 | 35.57 | -27.78 | 20.05 | 12.51 | 3.13 | -3.69 | 7.42 | 0.0 | 0.21 | 110.0 | 26.11 | 0.0 | 3.54 | 2.61 | 0.15 | 36.36 | 0.97 | -39.75 | 4.67 | -9.67 | -0.11 | 0 | 0.86 | -41.1 | -0.00 | 0 |
| 2017 (4) | 1.11 | 0.91 | 8.67 | 124.61 | 0 | 0 | 0 | 0 | 58.7 | 2.51 | 0.93 | -62.95 | 28.91 | 27.19 | 49.25 | 24.07 | 17.82 | -7.04 | 3.25 | -17.3 | 7.42 | 0.0 | 0.1 | -23.08 | 26.11 | 0.0 | 3.45 | 7.81 | 0.11 | -38.89 | 1.61 | -48.56 | 5.17 | -20.71 | -0.15 | 0 | 1.46 | -51.66 | 0.00 | -65.17 |
| 2016 (3) | 1.1 | 46.67 | 3.86 | -47.7 | 0 | 0 | 0 | 0 | 57.26 | 0.19 | 2.51 | 11.56 | 22.73 | -15.19 | 39.70 | -15.35 | 19.17 | -6.67 | 3.93 | -19.47 | 7.42 | 0.0 | 0.13 | -7.14 | 26.11 | 0.0 | 3.2 | 7.74 | 0.18 | 0 | 3.13 | 19.01 | 6.52 | 16.43 | -0.11 | 0 | 3.02 | 23.27 | 0.00 | -51.47 |
| 2015 (2) | 0.75 | -81.57 | 7.38 | 56.03 | 0 | 0 | 0 | 0 | 57.15 | 11.56 | 2.25 | -13.46 | 26.8 | 27.92 | 46.89 | 14.67 | 20.54 | 39.73 | 4.88 | -9.8 | 7.42 | 25.34 | 0.14 | 27.27 | 26.11 | 0.0 | 2.97 | 9.59 | 0 | 0 | 2.63 | 3.95 | 5.6 | 6.46 | -0.18 | 0 | 2.45 | -5.77 | 0.00 | -0.25 |
| 2014 (1) | 4.07 | -19.09 | 4.73 | 15.93 | 0 | 0 | 0 | 0 | 51.23 | 15.12 | 2.6 | 128.07 | 20.95 | 35.77 | 40.89 | 17.94 | 14.7 | -3.42 | 5.41 | 536.47 | 5.92 | 596.47 | 0.11 | 120.0 | 26.11 | 0.0 | 2.71 | 4.23 | 0.02 | -95.74 | 2.53 | 368.52 | 5.26 | 45.71 | 0.07 | 0 | 2.6 | 400.0 | 0.00 | 13.34 |
| 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) | 22.96 | -35.43 | 106.1 | 2.97 | 39.44 | -27.21 | 4.0 | 0.0 | 166.67 | 0 | 0 | 0 | 53.57 | 15.3 | 47.01 | 12.3 | 37.58 | 72.51 | 29.32 | 28.32 | 126.58 | 15.72 | 16.53 | 33.05 | 79.19 | 9.93 | 38.98 | 0.03 | 50.0 | 0.0 | 7.4 | 72.09 | -26.0 | 0.64 | -3.03 | 6.67 | 28.72 | 0.0 | 10.0 | 8.16 | 0.0 | 45.71 | 0.89 | 0.0 | 50.85 | 34.07 | 56.5 | 100.88 | 43.12 | 39.91 | 86.18 | -0.65 | -6.56 | 18.75 | 33.42 | 57.94 | 106.81 | 0.01 | -18.47 | -40.86 |
| 24Q2 (19) | 35.56 | 6.21 | 413.13 | 2.13 | 62.6 | -22.26 | 4.0 | 0 | -38.46 | 0 | 0 | 0 | 46.46 | 52.93 | 49.73 | 8.94 | 49.5 | 64.34 | 22.85 | 25.0 | 51.53 | 13.49 | 13.61 | -19.91 | 72.04 | 11.22 | 38.09 | 0.02 | 0.0 | -50.0 | 4.3 | -37.68 | -46.25 | 0.66 | 3.12 | 24.53 | 28.72 | 10.0 | 10.0 | 8.16 | 45.71 | 45.71 | 0.89 | 50.85 | 50.85 | 21.77 | 18.96 | 121.46 | 30.82 | 25.85 | 92.26 | -0.61 | 14.08 | -29.79 | 21.16 | 20.3 | 126.07 | 0.02 | -18.97 | -38.84 |
| 24Q1 (18) | 33.48 | 92.75 | 263.52 | 1.31 | 555.0 | -90.51 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 30.38 | -45.87 | 97.14 | 5.98 | -46.37 | 190.29 | 18.28 | -25.96 | 7.4 | 11.87 | -33.16 | -44.92 | 64.77 | 19.04 | 25.57 | 0.02 | 0.0 | -50.0 | 6.9 | 590.0 | 15.0 | 0.64 | -3.03 | 12.28 | 26.11 | 0.0 | 0.0 | 5.6 | 0.0 | 18.39 | 0.59 | 0.0 | 55.26 | 18.3 | -34.6 | 233.94 | 24.49 | -28.35 | 131.26 | -0.71 | 20.22 | -20.34 | 17.59 | -35.07 | 259.71 | 0.02 | 13.97 | -36.83 |
| 23Q4 (17) | 17.37 | 55.92 | 191.44 | 0.2 | -95.1 | -97.77 | 1.5 | 0.0 | -81.06 | 0 | 0 | 0 | 56.12 | 54.01 | 110.58 | 11.15 | 56.38 | 133.26 | 24.69 | 90.8 | 15.27 | 17.76 | 50.35 | -35.73 | 54.41 | -4.51 | 29.39 | 0.02 | -33.33 | 0.0 | 1.0 | -90.0 | -86.11 | 0.66 | 10.0 | 15.79 | 26.11 | 0.0 | 0.0 | 5.6 | 0.0 | 18.39 | 0.59 | 0.0 | 55.26 | 27.98 | 64.98 | 181.21 | 34.18 | 47.58 | 126.96 | -0.89 | -11.25 | -50.85 | 27.09 | 67.64 | 189.42 | 0.02 | -21.46 | -39.58 |
| 23Q3 (16) | 11.14 | 60.75 | -4.38 | 4.08 | 48.91 | -69.44 | 1.5 | -76.92 | -74.14 | 0 | 0 | 0 | 36.44 | 17.43 | 121.52 | 7.13 | 31.07 | 428.15 | 12.94 | -14.19 | -16.84 | 11.81 | -29.85 | -38.14 | 56.98 | 9.22 | 30.3 | 0.03 | -25.0 | 50.0 | 10.0 | 25.0 | 6.16 | 0.6 | 13.21 | 7.14 | 26.11 | 0.0 | 0.0 | 5.6 | 0.0 | 18.39 | 0.59 | 0.0 | 55.26 | 16.96 | 72.53 | 245.42 | 23.16 | 44.48 | 131.14 | -0.8 | -70.21 | -40.35 | 16.16 | 72.65 | 272.35 | 0.02 | -15.68 | -33.15 |
| 23Q2 (15) | 6.93 | -24.76 | -6.35 | 2.74 | -80.14 | -77.43 | 6.5 | -27.94 | 32.65 | 0 | 0 | 0 | 31.03 | 101.36 | 51.74 | 5.44 | 164.08 | 133.48 | 15.08 | -11.4 | -35.08 | 16.84 | -21.87 | -38.48 | 52.17 | 1.14 | 46.67 | 0.04 | 0.0 | 100.0 | 8.0 | 33.33 | -4.99 | 0.53 | -7.02 | 0.0 | 26.11 | 0.0 | 0.0 | 5.6 | 18.39 | 18.39 | 0.59 | 55.26 | 55.26 | 9.83 | 79.38 | 176.12 | 16.03 | 51.37 | 84.89 | -0.47 | 20.34 | 7.84 | 9.36 | 91.41 | 206.89 | 0.03 | -16.31 | -26.86 |
| 23Q1 (14) | 9.21 | 54.53 | 77.12 | 13.8 | 53.85 | -4.5 | 9.02 | 13.89 | 0 | 0 | 0 | 0 | 15.41 | -42.18 | 10.47 | 2.06 | -56.9 | 3042.86 | 17.02 | -20.54 | -8.25 | 21.56 | -22.01 | 2.48 | 51.58 | 22.66 | 59.44 | 0.04 | 100.0 | 100.0 | 6.0 | -16.67 | -55.29 | 0.57 | 0.0 | 26.67 | 26.11 | 0.0 | 0.0 | 4.73 | 0.0 | 6.53 | 0.38 | 0.0 | 153.33 | 5.48 | -44.92 | 214.94 | 10.59 | -29.68 | 67.03 | -0.59 | 0.0 | -31.11 | 4.89 | -47.76 | 279.07 | 0.03 | 9.02 | -19.83 |
| 22Q4 (13) | 5.96 | -48.84 | 252.66 | 8.97 | -32.81 | 1.01 | 7.92 | 36.55 | 0 | 0 | 0 | 0 | 26.65 | 62.01 | -12.99 | 4.78 | 254.07 | 181.18 | 21.42 | 37.66 | -19.53 | 27.64 | 44.73 | -6.35 | 42.05 | -3.84 | 53.97 | 0.02 | 0.0 | 0.0 | 7.2 | -23.57 | -40.1 | 0.57 | 1.79 | 39.02 | 26.11 | 0.0 | 0.0 | 4.73 | 0.0 | 6.53 | 0.38 | 0.0 | 153.33 | 9.95 | 102.65 | 124.6 | 15.06 | 50.3 | 66.78 | -0.59 | -3.51 | -55.26 | 9.36 | 115.67 | 131.11 | 0.03 | -13.1 | 145.58 |
| 22Q3 (12) | 11.65 | 57.43 | 410.96 | 13.35 | 9.97 | -5.05 | 5.8 | 18.37 | 0 | 0 | 0 | 0 | 16.45 | -19.56 | -17.0 | 1.35 | -42.06 | 193.48 | 15.56 | -33.02 | -41.98 | 19.10 | -30.25 | -39.03 | 43.73 | 22.94 | 39.36 | 0.02 | 0.0 | 100.0 | 9.42 | 11.88 | -15.29 | 0.56 | 5.66 | 24.44 | 26.11 | 0.0 | 0.0 | 4.73 | 0.0 | 6.53 | 0.38 | 0.0 | 153.33 | 4.91 | 37.92 | 81.18 | 10.02 | 15.57 | 37.07 | -0.57 | -11.76 | -58.33 | 4.34 | 42.3 | 84.68 | 0.03 | -7.76 | 156.6 |
| 22Q2 (11) | 7.4 | 42.31 | 142.62 | 12.14 | -15.99 | 328.98 | 4.9 | 0 | 0 | 0 | 0 | 0 | 20.45 | 46.59 | -14.04 | 2.33 | 3428.57 | 264.06 | 23.23 | 25.23 | 50.84 | 27.38 | 30.16 | 59.32 | 35.57 | 9.95 | 29.11 | 0.02 | 0.0 | 100.0 | 8.42 | -37.26 | -24.96 | 0.53 | 17.78 | 51.43 | 26.11 | 0.0 | 0.0 | 4.73 | 6.53 | 17.96 | 0.38 | 153.33 | 322.22 | 3.56 | 104.6 | 29.45 | 8.67 | 36.75 | 26.57 | -0.51 | -13.33 | -54.55 | 3.05 | 136.43 | 26.03 | 0.04 | -8.27 | 0 |
| 22Q1 (10) | 5.2 | 207.69 | 664.71 | 14.45 | 62.73 | 417.92 | 0 | 0 | 0 | 0 | 0 | 0 | 13.95 | -54.46 | -12.59 | -0.07 | -104.12 | -177.78 | 18.55 | -30.32 | -1.54 | 21.03 | -28.73 | -6.32 | 32.35 | 18.45 | 16.66 | 0.02 | 0.0 | 100.0 | 13.42 | 11.65 | 61.3 | 0.45 | 9.76 | 25.0 | 26.11 | 0.0 | 0.0 | 4.44 | 0.0 | 10.72 | 0.15 | 0.0 | 66.67 | 1.74 | -60.72 | -17.14 | 6.34 | -29.79 | 2.26 | -0.45 | -18.42 | -164.71 | 1.29 | -68.15 | -33.16 | 0.04 | 233.97 | 0 |
| 21Q4 (9) | 1.69 | -25.88 | -1.17 | 8.88 | -36.84 | 286.09 | 0 | 0 | 0 | 0 | 0 | 0 | 30.63 | 54.54 | 17.54 | 1.7 | 269.57 | 11.11 | 26.62 | -0.75 | 1.18 | 29.51 | -5.77 | -4.97 | 27.31 | -12.97 | 22.52 | 0.02 | 100.0 | 100.0 | 12.02 | 8.09 | 42.76 | 0.41 | -8.89 | 32.26 | 26.11 | 0.0 | 0.0 | 4.44 | 0.0 | 10.72 | 0.15 | 0.0 | 66.67 | 4.43 | 63.47 | -18.11 | 9.03 | 23.53 | -4.95 | -0.38 | -5.56 | -153.33 | 4.05 | 72.34 | -23.0 | 0.01 | -9.2 | 0 |
| 21Q3 (8) | 2.28 | -25.25 | -68.02 | 14.06 | 396.82 | 19.86 | 0 | 0 | 0 | 0 | 0 | 0 | 19.82 | -16.69 | -16.76 | 0.46 | -28.12 | -73.56 | 26.82 | 74.16 | -1.18 | 31.32 | 82.27 | 2.99 | 31.38 | 13.9 | 14.48 | 0.01 | 0.0 | 0.0 | 11.12 | -0.89 | 18.05 | 0.45 | 28.57 | 80.0 | 26.11 | 0.0 | 0.0 | 4.44 | 10.72 | 10.72 | 0.15 | 66.67 | 66.67 | 2.71 | -1.45 | -33.74 | 7.31 | 6.72 | -10.74 | -0.36 | -9.09 | 28.0 | 2.35 | -2.89 | -34.54 | 0.01 | 0 | 0 |
| 21Q2 (7) | 3.05 | 348.53 | 87.12 | 2.83 | 1.43 | -67.28 | 0 | 0 | 0 | 0 | 0 | 0 | 23.79 | 49.06 | 31.58 | 0.64 | 611.11 | -49.21 | 15.4 | -18.26 | -45.18 | 17.18 | -23.47 | 0 | 27.55 | -0.65 | -4.51 | 0.01 | 0.0 | 0.0 | 11.22 | 34.86 | 33.25 | 0.35 | -2.78 | 34.62 | 26.11 | 0.0 | 0.0 | 4.01 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 2.75 | 30.95 | 17.02 | 6.85 | 10.48 | 6.2 | -0.33 | -94.12 | 44.07 | 2.42 | 25.39 | 37.5 | 0.00 | 0 | 0 |
| 21Q1 (6) | 0.68 | -60.23 | -41.38 | 2.79 | 21.3 | -43.41 | 0 | 0 | 0 | 0 | 0 | 0 | 15.96 | -38.76 | -4.83 | 0.09 | -94.12 | 125.0 | 18.84 | -28.39 | -28.83 | 22.45 | -27.7 | 0 | 27.73 | 24.41 | -0.07 | 0.01 | 0.0 | 0.0 | 8.32 | -1.19 | 12.13 | 0.36 | 16.13 | 38.46 | 26.11 | 0.0 | 0.0 | 4.01 | 0.0 | 11.39 | 0.09 | 0.0 | -18.18 | 2.1 | -61.18 | 42.86 | 6.2 | -34.74 | 19.46 | -0.17 | -13.33 | -54.55 | 1.93 | -63.31 | 41.91 | 0.00 | 0 | 0 |
| 20Q4 (5) | 1.71 | -76.02 | 15.54 | 2.3 | -80.39 | -9.09 | 0 | 0 | 0 | 0 | 0 | 0 | 26.06 | 9.45 | -14.78 | 1.53 | -12.07 | -21.54 | 26.31 | -3.06 | -5.63 | 31.06 | 2.11 | 0 | 22.29 | -18.68 | -10.8 | 0.01 | 0.0 | 0.0 | 8.42 | -10.62 | 13.48 | 0.31 | 24.0 | 6.9 | 26.11 | 0.0 | 0.0 | 4.01 | 0.0 | 11.39 | 0.09 | 0.0 | -18.18 | 5.41 | 32.27 | 33.91 | 9.5 | 16.0 | 22.42 | -0.15 | 70.0 | -66.67 | 5.26 | 46.52 | 33.16 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.13 | 337.42 | 0.0 | 11.73 | 35.61 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 23.81 | 31.69 | 0.0 | 1.74 | 38.1 | 0.0 | 27.14 | -3.38 | 0.0 | 30.41 | 0 | 0.0 | 27.41 | -4.99 | 0.0 | 0.01 | 0.0 | 0.0 | 9.42 | 11.88 | 0.0 | 0.25 | -3.85 | 0.0 | 26.11 | 0.0 | 0.0 | 4.01 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 4.09 | 74.04 | 0.0 | 8.19 | 26.98 | 0.0 | -0.5 | 15.25 | 0.0 | 3.59 | 103.98 | 0.0 | 0.00 | 0 | 0.0 |
