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) | 6.71 | -25.36 | 5.49 | -1.44 | 0 | 0 | 0 | 0 | 84.02 | -8.88 | 0.27 | -94.29 | 14.95 | -15.15 | 17.79 | -6.88 | 21.56 | -0.83 | 0.43 | 2.38 | 0 | 0 | 0.06 | 50.0 | 15.28 | 5.02 | 1.18 | 68.57 | 2.78 | 6.51 | 2.94 | -38.49 | 6.9 | -14.71 | -3.51 | 0 | -0.57 | 0 | 0.00 | 0 |
| 2022 (9) | 8.99 | 99.78 | 5.57 | -26.61 | 3.54 | 18.79 | 0 | 0 | 92.21 | -9.22 | 4.73 | 0 | 17.62 | -29.21 | 19.11 | -22.02 | 21.74 | -19.6 | 0.42 | 35.48 | 0 | 0 | 0.04 | -33.33 | 14.55 | 0.0 | 0.7 | -61.11 | 2.61 | 0.0 | 4.78 | 0 | 8.09 | 144.41 | -2.78 | 0 | 2.0 | 0 | 0.00 | 0 |
| 2021 (8) | 4.5 | 1.35 | 7.59 | 140.95 | 2.98 | 0 | 0 | 0 | 101.57 | 10.32 | -3.07 | 0 | 24.89 | 14.02 | 24.51 | 3.35 | 27.04 | 27.13 | 0.31 | 14.81 | 3.57 | -47.5 | 0.06 | -25.0 | 14.55 | 4.23 | 1.8 | 9.09 | 2.61 | -28.3 | -1.1 | 0 | 3.31 | -57.56 | -2.61 | 0 | -3.71 | 0 | 0.00 | 0 |
| 2020 (7) | 4.44 | 7.51 | 3.15 | -41.77 | 0 | 0 | 0 | 0 | 92.07 | -9.23 | 1.56 | -38.1 | 21.83 | 24.46 | 23.71 | 37.11 | 21.27 | 2.56 | 0.27 | 8.0 | 6.8 | 132.08 | 0.08 | -33.33 | 13.96 | 1.97 | 1.65 | 18.71 | 3.64 | 0.55 | 2.52 | -4.55 | 7.8 | 1.83 | -2.61 | 0 | -0.09 | 0 | 0.00 | 0 |
| 2019 (6) | 4.13 | -1.2 | 5.41 | -58.03 | 4.84 | -9.53 | 0 | 0 | 101.43 | -4.45 | 2.52 | 0 | 17.54 | -0.17 | 17.29 | 4.47 | 20.74 | -2.67 | 0.25 | -16.67 | 2.93 | 536.96 | 0.12 | -40.0 | 13.69 | 11.48 | 1.39 | 0.0 | 3.62 | 26.13 | 2.64 | 252.0 | 7.66 | 52.59 | -3.64 | 0 | -1.0 | 0 | 0.00 | 12.07 |
| 2018 (5) | 4.18 | 38.87 | 12.89 | 20.24 | 5.35 | 0 | 0 | 0 | 106.15 | 5.9 | -0.15 | 0 | 17.57 | 25.68 | 16.55 | 18.68 | 21.31 | -14.0 | 0.3 | -14.29 | 0.46 | -90.46 | 0.2 | -37.5 | 12.28 | 0.0 | 1.39 | 0.0 | 2.87 | -5.28 | 0.75 | 27.12 | 5.02 | 0.4 | -2.14 | 0 | -1.39 | 0 | 0.00 | -17.49 |
| 2017 (4) | 3.01 | -21.41 | 10.72 | 34.0 | 0 | 0 | 0 | 0 | 100.24 | -9.14 | 0.04 | -98.58 | 13.98 | -7.36 | 13.95 | 1.96 | 24.78 | 2.65 | 0.35 | -2.78 | 4.82 | 0 | 0.32 | -8.57 | 12.28 | 0.0 | 1.39 | 25.23 | 3.03 | 66.48 | 0.59 | -82.23 | 5.0 | -20.0 | -1.05 | 0 | -0.46 | 0 | 0.01 | -18.96 |
| 2016 (3) | 3.83 | -5.43 | 8.0 | -51.13 | 0 | 0 | 0 | 0 | 110.32 | 0.58 | 2.82 | 0 | 15.09 | -0.92 | 13.68 | -1.49 | 24.14 | -1.79 | 0.36 | 5.88 | 0 | 0 | 0.35 | -23.91 | 12.28 | -0.08 | 1.11 | 0.0 | 1.82 | 0.0 | 3.32 | 538.46 | 6.25 | 81.16 | -1.2 | 0 | 2.12 | -14.52 | 0.01 | 0 |
| 2015 (2) | 4.05 | -22.56 | 16.37 | 3.94 | 7.65 | 0 | 0 | 0 | 109.68 | -9.49 | -0.94 | 0 | 15.23 | -30.77 | 13.89 | -23.51 | 24.58 | -19.06 | 0.34 | 6.25 | 0 | 0 | 0.46 | -24.59 | 12.29 | 0.0 | 1.11 | 0.0 | 1.82 | -1.62 | 0.52 | -61.48 | 3.45 | -19.95 | 1.96 | -20.33 | 2.48 | -34.91 | 0.00 | 0 |
| 2014 (1) | 5.23 | 52.48 | 15.75 | 35.78 | 0 | 0 | 0 | 0 | 121.18 | -6.66 | -3.32 | 0 | 22.0 | -5.13 | 18.15 | 1.64 | 30.37 | 21.82 | 0.32 | 39.13 | 11.17 | 0 | 0.61 | 7.02 | 12.29 | 0.33 | 1.11 | 122.0 | 1.85 | 0.0 | 1.35 | -84.1 | 4.31 | -60.24 | 2.46 | 170.33 | 3.81 | -59.47 | 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) | 7.16 | -23.26 | -20.62 | 5.8 | -22.46 | 60.66 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.76 | -52.37 | 8.17 | -0.88 | -262.96 | 15.38 | 15.42 | -44.37 | -18.33 | 19.02 | -45.19 | -15.98 | 20.85 | -0.19 | 8.26 | 0.45 | 0.0 | 2.27 | 0 | 0 | 0 | 0.21 | 5.0 | 250.0 | 15.28 | 0.0 | 0.0 | 1.2 | 0.0 | 1.69 | 3.51 | 0.0 | 26.26 | 0.75 | -53.99 | -75.17 | 5.46 | -14.02 | -21.78 | -1.95 | -12.07 | 15.22 | -1.2 | -990.91 | -266.67 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.33 | 56.54 | -16.7 | 7.48 | -31.0 | 49.6 | 0 | 0 | -100.0 | 0 | 0 | 0 | 33.09 | 90.5 | -8.36 | 0.54 | 185.71 | -68.24 | 27.72 | 55.12 | -2.15 | 34.69 | 60.98 | 8.16 | 20.89 | -7.07 | 6.85 | 0.45 | 2.27 | 7.14 | 0 | 0 | 0 | 0.2 | 11.11 | 185.71 | 15.28 | 0.0 | 0.0 | 1.2 | 1.69 | 1.69 | 3.51 | 26.26 | 26.26 | 1.63 | -11.89 | -59.85 | 6.35 | 9.29 | -20.82 | -1.74 | 15.53 | 55.38 | -0.11 | 47.62 | -168.75 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.96 | -11.18 | -5.99 | 10.84 | 97.45 | 22.49 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.37 | 16.81 | -5.9 | -0.63 | -687.5 | -96.88 | 17.87 | 19.53 | -11.27 | 21.55 | 21.1 | -2.22 | 22.48 | 4.27 | -11.64 | 0.44 | 2.33 | 2.33 | 0 | 0 | 0 | 0.18 | 200.0 | 350.0 | 15.28 | 0.0 | 5.02 | 1.18 | 0.0 | 68.57 | 2.78 | 0.0 | 6.51 | 1.85 | -37.07 | -58.52 | 5.81 | -15.8 | -25.23 | -2.06 | 41.31 | 15.23 | -0.21 | 63.16 | -110.34 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.71 | -25.61 | -25.36 | 5.49 | 52.08 | -1.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 14.87 | 2.06 | 4.13 | -0.08 | 92.31 | 94.59 | 14.95 | -20.82 | -15.15 | 17.80 | -21.37 | -6.87 | 21.56 | 11.94 | -0.83 | 0.43 | -2.27 | 2.38 | 0 | 0 | 0 | 0.06 | 0.0 | 50.0 | 15.28 | 0.0 | 5.02 | 1.18 | 0.0 | 68.57 | 2.78 | 0.0 | 6.51 | 2.94 | -2.65 | -38.49 | 6.9 | -1.15 | -14.71 | -3.51 | -52.61 | -26.26 | -0.57 | -179.17 | -128.5 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.02 | -19.46 | 23.22 | 3.61 | -27.8 | -22.03 | 3.33 | -5.13 | 11.0 | 0 | 0 | 0 | 14.57 | -59.65 | -25.17 | -1.04 | -161.18 | -316.0 | 18.88 | -33.36 | -18.3 | 22.63 | -29.44 | -7.02 | 19.26 | -1.48 | 5.36 | 0.44 | 4.76 | 4.76 | 0 | 0 | -100.0 | 0.06 | -14.29 | 50.0 | 15.28 | 0.0 | 5.02 | 1.18 | 0.0 | 68.57 | 2.78 | 0.0 | 6.51 | 3.02 | -25.62 | -51.37 | 6.98 | -12.97 | -26.68 | -2.3 | 41.03 | 4.96 | 0.72 | 350.0 | -81.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 11.2 | 76.66 | 22.94 | 5.0 | -43.5 | -46.64 | 3.51 | -1.13 | 17.0 | 0 | 0 | 0 | 36.11 | 95.61 | -7.81 | 1.7 | 631.25 | -19.43 | 28.33 | 40.67 | -12.59 | 32.08 | 45.54 | -5.08 | 19.55 | -23.15 | -8.69 | 0.42 | -2.33 | 5.0 | 0 | 0 | -100.0 | 0.07 | 75.0 | 40.0 | 15.28 | 5.02 | 5.02 | 1.18 | 68.57 | 68.57 | 2.78 | 6.51 | 6.51 | 4.06 | -8.97 | -37.15 | 8.02 | 3.22 | -17.91 | -3.9 | -60.49 | -70.31 | 0.16 | -92.12 | -96.16 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.34 | -29.48 | 118.62 | 8.85 | 58.89 | -24.1 | 3.55 | 0.28 | 18.73 | 0 | 0 | 0 | 18.46 | 29.27 | -4.3 | -0.32 | 78.38 | -107.34 | 20.14 | 14.3 | -22.78 | 22.04 | 15.34 | -19.36 | 25.44 | 17.02 | -11.82 | 0.43 | 2.38 | 2.38 | 0 | 0 | -100.0 | 0.04 | 0.0 | -20.0 | 14.55 | 0.0 | 0.0 | 0.7 | 0.0 | -61.11 | 2.61 | 0.0 | 0.0 | 4.46 | -6.69 | 37.23 | 7.77 | -3.96 | 1.3 | -2.43 | 12.59 | -102.5 | 2.03 | 1.5 | -0.98 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.99 | 22.81 | 99.78 | 5.57 | 20.3 | -26.61 | 3.54 | 18.0 | 18.79 | 0 | 0 | 0 | 14.28 | -26.66 | -16.05 | -1.48 | -492.0 | -72.09 | 17.62 | -23.76 | -29.21 | 19.11 | -21.5 | -22.02 | 21.74 | 18.93 | -19.6 | 0.42 | 0.0 | 35.48 | 0 | -100.0 | -100.0 | 0.04 | 0.0 | -33.33 | 14.55 | 0.0 | 0.0 | 0.7 | 0.0 | -61.11 | 2.61 | 0.0 | 0.0 | 4.78 | -23.03 | 534.55 | 8.09 | -15.02 | 144.41 | -2.78 | -14.88 | -6.51 | 2.0 | -47.23 | 153.91 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.32 | -19.65 | 4.27 | 4.63 | -50.59 | 17.22 | 3.0 | 0.0 | 29900.0 | 0 | 0 | 0 | 19.47 | -50.29 | -4.75 | -0.25 | -111.85 | 82.99 | 23.11 | -28.69 | -24.13 | 24.34 | -27.97 | -17.26 | 18.28 | -14.62 | -20.76 | 0.42 | 5.0 | 35.48 | 3.52 | -1.95 | -46.09 | 0.04 | -20.0 | -33.33 | 14.55 | 0.0 | 0.0 | 0.7 | 0.0 | -61.11 | 2.61 | 0.0 | 0.0 | 6.21 | -3.87 | 2584.0 | 9.52 | -2.56 | 128.3 | -2.42 | -5.68 | 21.94 | 3.79 | -9.11 | 213.13 | 0.00 | 0 | 0 |
| 22Q2 (11) | 9.11 | 214.14 | 20.66 | 9.37 | -19.64 | 38.4 | 3.0 | 0.33 | 0 | 0 | 0 | 0 | 39.17 | 103.06 | 1.27 | 2.11 | -51.61 | 655.26 | 32.41 | 24.27 | -21.28 | 33.79 | 23.64 | -17.35 | 21.41 | -25.79 | -3.17 | 0.4 | -4.76 | 29.03 | 3.59 | 0.28 | -44.6 | 0.05 | 0.0 | -28.57 | 14.55 | 0.0 | 3.34 | 0.7 | -61.11 | -57.58 | 2.61 | 0.0 | -28.3 | 6.46 | 98.77 | 264.97 | 9.77 | 27.38 | 38.39 | -2.29 | -90.83 | 19.65 | 4.17 | 103.41 | 486.11 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.9 | -35.56 | -37.23 | 11.66 | 53.62 | 33.87 | 2.99 | 0.34 | 0 | 0 | 0 | 0 | 19.29 | 13.4 | -24.17 | 4.36 | 606.98 | 1311.11 | 26.08 | 4.78 | -8.04 | 27.33 | 11.53 | -4.2 | 28.85 | 6.69 | 27.09 | 0.42 | 35.48 | 44.83 | 3.58 | 0.28 | -47.12 | 0.05 | -16.67 | -28.57 | 14.55 | 0.0 | 4.23 | 1.8 | 0.0 | 9.09 | 2.61 | 0.0 | -28.3 | 3.25 | 395.45 | 51.16 | 7.67 | 131.72 | 3.09 | -1.2 | 54.02 | 57.6 | 2.05 | 155.26 | 401.47 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.5 | -35.9 | 1.35 | 7.59 | 92.15 | 140.95 | 2.98 | 29700.0 | 0 | 0 | 0 | 0 | 17.01 | -16.78 | -10.38 | -0.86 | 41.5 | -4400.0 | 24.89 | -18.29 | 14.02 | 24.51 | -16.7 | 3.36 | 27.04 | 17.21 | 27.13 | 0.31 | 0.0 | 14.81 | 3.57 | -45.33 | -47.5 | 0.06 | 0.0 | -25.0 | 14.55 | 0.0 | 4.23 | 1.8 | 0.0 | 9.09 | 2.61 | 0.0 | -28.3 | -1.1 | -340.0 | -143.65 | 3.31 | -20.62 | -57.56 | -2.61 | 15.81 | 0.0 | -3.71 | -10.75 | -4022.22 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.02 | -7.02 | -22.35 | 3.95 | -41.65 | 0.51 | 0.01 | 0 | -90.91 | 0 | 0 | 0 | 20.44 | -47.16 | 16.2 | -1.47 | -286.84 | -126.15 | 30.46 | -26.01 | 53.68 | 29.42 | -28.05 | 37.36 | 23.07 | 4.34 | 28.38 | 0.31 | 0.0 | 19.23 | 6.53 | 0.77 | 121.36 | 0.06 | -14.29 | -33.33 | 14.55 | 3.34 | 4.23 | 1.8 | 9.09 | 9.09 | 2.61 | -28.3 | -28.3 | -0.25 | -114.12 | -109.92 | 4.17 | -40.93 | -46.54 | -3.1 | -8.77 | 15.76 | -3.35 | -210.19 | -188.79 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.55 | 63.42 | -1.18 | 6.77 | -22.27 | -12.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 38.68 | 52.04 | 3.45 | -0.38 | -5.56 | -113.87 | 41.17 | 45.17 | 22.46 | 40.89 | 43.31 | 0 | 22.11 | -2.6 | 32.16 | 0.31 | 6.9 | 47.62 | 6.48 | -4.28 | 120.41 | 0.07 | 0.0 | -30.0 | 14.08 | 0.86 | 0.86 | 1.65 | 0.0 | 0 | 3.64 | 0.0 | 0 | 1.77 | -17.67 | -79.05 | 7.06 | -5.11 | -16.45 | -2.85 | -0.71 | 39.49 | -1.08 | -58.82 | -128.88 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.62 | 4.05 | 67.39 | 8.71 | 176.51 | 9.42 | 0 | 0 | -100.0 | 0 | 0 | 0 | 25.44 | 34.04 | 40.4 | -0.36 | -1900.0 | 34.55 | 28.36 | 29.91 | 26.89 | 28.53 | 20.35 | 0 | 22.7 | 6.72 | 18.97 | 0.29 | 7.41 | 16.0 | 6.77 | -0.44 | 130.27 | 0.07 | -12.5 | -30.0 | 13.96 | 0.0 | 1.97 | 1.65 | 0.0 | 18.71 | 3.64 | 0.0 | 0.55 | 2.15 | -14.68 | 4.88 | 7.44 | -4.62 | 5.23 | -2.83 | -8.43 | 30.12 | -0.68 | -655.56 | 66.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.44 | -50.88 | 7.51 | 3.15 | -19.85 | -41.77 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 18.98 | 7.9 | -2.37 | 0.02 | 103.08 | 104.0 | 21.83 | 10.14 | 24.46 | 23.71 | 10.69 | 0 | 21.27 | 18.36 | 2.56 | 0.27 | 3.85 | 8.0 | 6.8 | 130.51 | 132.08 | 0.08 | -11.11 | -33.33 | 13.96 | 0.0 | 1.97 | 1.65 | 0.0 | 18.71 | 3.64 | 0.0 | 0.55 | 2.52 | 0.0 | -4.55 | 7.8 | 0.0 | 1.83 | -2.61 | 29.08 | 28.3 | -0.09 | 92.24 | 91.0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 9.04 | 18.32 | 0.0 | 3.93 | -49.03 | 0.0 | 0.11 | -97.63 | 0.0 | 0 | 0 | 0.0 | 17.59 | -52.96 | 0.0 | -0.65 | -123.72 | 0.0 | 19.82 | -41.05 | 0.0 | 21.42 | 0 | 0.0 | 17.97 | 7.41 | 0.0 | 0.26 | 23.81 | 0.0 | 2.95 | 0.34 | 0.0 | 0.09 | -10.0 | 0.0 | 13.96 | 0.0 | 0.0 | 1.65 | 0 | 0.0 | 3.64 | 0 | 0.0 | 2.52 | -70.18 | 0.0 | 7.8 | -7.69 | 0.0 | -3.68 | 21.87 | 0.0 | -1.16 | -131.02 | 0.0 | 0.00 | 0 | 0.0 |
