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) | 6.95 | 90.41 | 0.85 | -17.48 | 0.66 | -13.16 | 0 | 0 | 18.17 | 27.96 | 1.39 | 85.33 | 6.15 | 33.99 | 33.85 | 4.71 | 4.55 | -11.99 | 0 | 0 | 2.02 | 25.47 | 0.28 | 100.0 | 4.98 | 8.73 | 0 | 0 | 1.63 | 0.0 | 3.83 | 55.06 | 5.46 | 33.17 | -1.38 | 0 | 2.45 | 96.0 | 0.03 | 3430.61 |
| 2022 (9) | 3.65 | -42.43 | 1.03 | -52.31 | 0.76 | 100.0 | 0 | 0 | 14.2 | 3.8 | 0.75 | 11.94 | 4.59 | 21.75 | 32.32 | 17.29 | 5.17 | 22.22 | 0 | 0 | 1.61 | 24.81 | 0.14 | 133.33 | 4.58 | 0.0 | 0 | 0 | 1.63 | 0.0 | 2.47 | -21.59 | 4.1 | -14.23 | -1.22 | 0 | 1.25 | -24.7 | 0.00 | -98.71 |
| 2021 (8) | 6.34 | -14.44 | 2.16 | -35.71 | 0.38 | 442.86 | 0 | 0 | 13.68 | 15.74 | 0.67 | 109.38 | 3.77 | -9.16 | 27.56 | -21.51 | 4.23 | 27.41 | 0 | 0 | 1.29 | 15.18 | 0.06 | 20.0 | 4.58 | 0.0 | 0 | 0 | 1.63 | 21.64 | 3.15 | -13.93 | 4.78 | -4.4 | -1.49 | 0 | 1.66 | -18.23 | 0.07 | -45.19 |
| 2020 (7) | 7.41 | 56.99 | 3.36 | -17.24 | 0.07 | 0 | 0 | 0 | 11.82 | -34.19 | 0.32 | -17.95 | 4.15 | -20.19 | 35.11 | 21.26 | 3.32 | -24.03 | 0 | 0 | 1.12 | 0 | 0.05 | 0.0 | 4.58 | 2.23 | 0 | 0 | 1.34 | 63.41 | 3.66 | -10.95 | 5.0 | 1.42 | -1.63 | 0 | 2.03 | -26.71 | 0.12 | -10.89 |
| 2019 (6) | 4.72 | 47.04 | 4.06 | 91.51 | 0 | 0 | 0 | 0 | 17.96 | -18.07 | 0.39 | -72.92 | 5.2 | -29.63 | 28.95 | -14.12 | 4.37 | -19.37 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 4.48 | 9.0 | 0 | 0 | 0.82 | 38.98 | 4.11 | -5.95 | 4.93 | -0.6 | -1.34 | 0 | 2.77 | -21.97 | 0.14 | -0.03 |
| 2018 (5) | 3.21 | -28.67 | 2.12 | 17.78 | 1.71 | -34.98 | 0 | 0 | 21.92 | 5.74 | 1.44 | 10.77 | 7.39 | 11.46 | 33.71 | 5.41 | 5.42 | 12.45 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 4.11 | 7.31 | 0 | 0 | 0.59 | 0 | 4.37 | 6.59 | 4.96 | 20.98 | -0.82 | 0 | 3.55 | 1.14 | 0.14 | 3.24 |
| 2017 (4) | 4.5 | 22.95 | 1.8 | 275.0 | 2.63 | 2091.67 | 0 | 0 | 20.73 | 3.19 | 1.3 | 13.04 | 6.63 | -2.36 | 31.98 | -5.37 | 4.82 | 26.84 | 0 | 0 | 0.33 | -86.25 | 0.05 | 0.0 | 3.83 | 2.13 | 0 | 0 | 0 | 0 | 4.1 | -1.2 | 4.1 | -1.2 | -0.59 | 0 | 3.51 | -15.01 | 0.14 | -19.84 |
| 2016 (3) | 3.66 | 20.39 | 0.48 | -65.71 | 0.12 | -29.41 | 0 | 0 | 20.09 | 30.54 | 1.15 | 88.52 | 6.79 | 26.92 | 33.80 | -2.78 | 3.8 | 18.75 | 0 | 0 | 2.4 | 2300.0 | 0.05 | 0.0 | 3.75 | 10.62 | 0 | 0 | 0 | 0 | 4.15 | 19.6 | 4.15 | 19.6 | -0.02 | 0 | 4.13 | -0.24 | 0.17 | 7.11 |
| 2015 (2) | 3.04 | 90.0 | 1.4 | -38.86 | 0.17 | -5.56 | 0 | 0 | 15.39 | -7.07 | 0.61 | -40.2 | 5.35 | -18.82 | 34.76 | -12.64 | 3.2 | -2.14 | 0 | 0 | 0.1 | 25.0 | 0.05 | 0.0 | 3.39 | 12.62 | 0 | 0 | 0 | 0 | 3.47 | 3.89 | 3.47 | 3.89 | 0.67 | -28.72 | 4.14 | -3.27 | 0.16 | -7.98 |
| 2014 (1) | 1.6 | -29.2 | 2.29 | 65.94 | 0.18 | -10.0 | 0 | 0 | 16.56 | 25.93 | 1.02 | -57.68 | 6.59 | 39.62 | 39.79 | 10.87 | 3.27 | 17.63 | 0 | 0 | 0.08 | -38.46 | 0.05 | 66.67 | 3.01 | 5.24 | 0 | 0 | 0 | 0 | 3.34 | 27.0 | 3.34 | 27.0 | 0.94 | 100.0 | 4.28 | 38.06 | 0.17 | -1.37 |
| 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) | 10.69 | 46.84 | 85.27 | 0.83 | 2.47 | -19.42 | 0.57 | 46.15 | -22.97 | 0 | 0 | 0 | 4.21 | 0.24 | -13.37 | -0.56 | -460.0 | -269.7 | 5.74 | -14.58 | 4.94 | 32.67 | -11.42 | 1.23 | 5.02 | -0.99 | 1.62 | 0 | 0 | 0 | 2.89 | 99.31 | -2.36 | 0.2 | -13.04 | -28.57 | 5.29 | 2.72 | 13.52 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 2.9 | -17.14 | -9.94 | 4.53 | -11.7 | -6.6 | -0.58 | 17.14 | 42.57 | 2.32 | -17.14 | 4.98 | 0.00 | -87.62 | -88.29 |
| 24Q2 (19) | 7.28 | -5.33 | 108.6 | 0.81 | 1.25 | -22.12 | 0.39 | -38.1 | -54.65 | 0 | 0 | 0 | 4.2 | 4.74 | 7.14 | -0.1 | -176.92 | -171.43 | 6.72 | 13.9 | 41.18 | 36.88 | 12.15 | 21.96 | 5.07 | 6.29 | 13.17 | 0 | 0 | 0 | 1.45 | -6.45 | 10.69 | 0.23 | -11.54 | -17.86 | 5.15 | 2.18 | 12.45 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 3.5 | -11.62 | 21.11 | 5.13 | -8.23 | 13.5 | -0.7 | 23.91 | 49.64 | 2.8 | -7.89 | 86.67 | 0.01 | -37.48 | -20.33 |
| 24Q1 (18) | 7.69 | 10.65 | 80.09 | 0.8 | -5.88 | -25.23 | 0.63 | -4.55 | -25.0 | 0 | 0 | 0 | 4.01 | -22.14 | -5.42 | 0.13 | -78.33 | -59.38 | 5.9 | -4.07 | 35.63 | 32.89 | -2.84 | 14.24 | 4.77 | 4.84 | -4.02 | 0 | 0 | 0 | 1.55 | -23.27 | 4.03 | 0.26 | -7.14 | 13.04 | 5.04 | 1.2 | 10.04 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 3.96 | 3.39 | 41.94 | 5.59 | 2.38 | 26.47 | -0.92 | 33.33 | 17.86 | 3.04 | 24.08 | 82.04 | 0.02 | -24.39 | 2668.27 |
| 23Q4 (17) | 6.95 | 20.45 | 90.41 | 0.85 | -17.48 | -17.48 | 0.66 | -10.81 | -13.16 | 0 | 0 | 0 | 5.15 | 5.97 | 31.04 | 0.6 | 81.82 | 87.5 | 6.15 | 12.43 | 33.99 | 33.85 | 4.88 | 4.64 | 4.55 | -7.89 | -11.99 | 0 | 0 | 0 | 2.02 | -31.76 | 25.47 | 0.28 | 0.0 | 100.0 | 4.98 | 6.87 | 8.73 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 3.83 | 18.94 | 55.06 | 5.46 | 12.58 | 33.17 | -1.38 | -36.63 | -13.11 | 2.45 | 10.86 | 96.0 | 0.03 | 100.13 | 3430.61 |
| 23Q3 (16) | 5.77 | 65.33 | 46.45 | 1.03 | -0.96 | 19.77 | 0.74 | -13.95 | 1.37 | 0 | 0 | 0 | 4.86 | 23.98 | 33.15 | 0.33 | 135.71 | 135.71 | 5.47 | 14.92 | 13.96 | 32.27 | 6.71 | -7.02 | 4.94 | 10.27 | -3.14 | 0 | 0 | 0 | 2.96 | 125.95 | 72.09 | 0.28 | 0.0 | 180.0 | 4.66 | 1.75 | 1.75 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 3.22 | 11.42 | 51.17 | 4.85 | 7.3 | 28.99 | -1.01 | 27.34 | 0.0 | 2.21 | 47.33 | 97.32 | 0.02 | -15.79 | 333.28 |
| 23Q2 (15) | 3.49 | -18.27 | -43.71 | 1.04 | -2.8 | -53.15 | 0.86 | 2.38 | 56.36 | 0 | 0 | 0 | 3.92 | -7.55 | 19.15 | 0.14 | -56.25 | -39.13 | 4.76 | 9.43 | 9.43 | 30.24 | 5.05 | -4.83 | 4.48 | -9.86 | -9.68 | 0 | 0 | 0 | 1.31 | -12.08 | -2.96 | 0.28 | 21.74 | 211.11 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 2.89 | 3.58 | 39.61 | 4.52 | 2.26 | 22.16 | -1.39 | -24.11 | 2.11 | 1.5 | -10.18 | 130.77 | 0.02 | 2072.36 | 232.89 |
| 23Q1 (14) | 4.27 | 16.99 | -31.13 | 1.07 | 3.88 | -45.69 | 0.84 | 10.53 | 58.49 | 0 | 0 | 0 | 4.24 | 7.89 | 27.71 | 0.32 | 0.0 | 357.14 | 4.35 | -5.23 | 6.1 | 28.79 | -11.0 | -3.45 | 4.97 | -3.87 | 6.65 | 0 | 0 | 0 | 1.49 | -7.45 | 1.36 | 0.23 | 64.29 | 228.57 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 2.79 | 12.96 | -12.54 | 4.42 | 7.8 | -8.3 | -1.12 | 8.2 | 13.18 | 1.67 | 33.6 | -12.11 | 0.00 | -3.56 | -74.43 |
| 22Q4 (13) | 3.65 | -7.36 | -42.43 | 1.03 | 19.77 | -52.31 | 0.76 | 4.11 | 100.0 | 0 | 0 | 0 | 3.93 | 7.67 | 10.08 | 0.32 | 128.57 | 113.33 | 4.59 | -4.38 | 21.75 | 32.35 | -6.8 | 17.37 | 5.17 | 1.37 | 22.22 | 0 | 0 | 0 | 1.61 | -6.4 | 24.81 | 0.14 | 40.0 | 133.33 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 2.47 | 15.96 | -21.59 | 4.1 | 9.04 | -14.23 | -1.22 | -20.79 | 18.12 | 1.25 | 11.61 | -24.7 | 0.00 | -75.44 | -98.71 |
| 22Q3 (12) | 3.94 | -36.45 | -48.83 | 0.86 | -61.26 | -64.32 | 0.73 | 32.73 | 151.72 | 0 | 0 | 0 | 3.65 | 10.94 | 3.99 | 0.14 | -39.13 | -46.15 | 4.8 | 10.34 | 25.98 | 34.71 | 9.23 | 23.8 | 5.1 | 2.82 | 24.09 | 0 | 0 | 0 | 1.72 | 27.41 | 56.36 | 0.1 | 11.11 | 150.0 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 2.13 | 2.9 | -29.93 | 3.76 | 1.62 | -19.49 | -1.01 | 28.87 | 36.48 | 1.12 | 72.31 | -22.76 | 0.00 | -35.3 | -94.85 |
| 22Q2 (11) | 6.2 | 0.0 | -24.94 | 2.22 | 12.69 | -32.32 | 0.55 | 3.77 | 161.9 | 0 | 0 | 0 | 3.29 | -0.9 | -1.79 | 0.23 | 228.57 | 9.52 | 4.35 | 6.1 | 11.25 | 31.78 | 6.56 | 6.3 | 4.96 | 6.44 | 42.53 | 0 | 0 | 0 | 1.35 | -8.16 | 36.36 | 0.09 | 28.57 | 80.0 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 2.07 | -35.11 | -40.17 | 3.7 | -23.24 | -27.31 | -1.42 | -10.08 | 10.13 | 0.65 | -65.79 | -65.43 | 0.01 | 66.88 | -91.66 |
| 22Q1 (10) | 6.2 | -2.21 | -9.22 | 1.97 | -8.8 | -41.72 | 0.53 | 39.47 | 278.57 | 0 | 0 | 0 | 3.32 | -7.0 | 2.15 | 0.07 | -53.33 | 40.0 | 4.1 | 8.75 | 6.77 | 29.82 | 8.2 | -5.89 | 4.66 | 10.17 | 41.64 | 0 | 0 | 0 | 1.47 | 13.95 | 37.38 | 0.07 | 16.67 | 40.0 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 1.63 | 0.0 | 0.0 | 3.19 | 1.27 | -2.15 | 4.82 | 0.84 | -1.43 | -1.29 | 13.42 | 12.84 | 1.9 | 14.46 | 6.74 | 0.00 | -95.15 | -95.04 |
| 21Q4 (9) | 6.34 | -17.66 | -14.44 | 2.16 | -10.37 | -35.71 | 0.38 | 31.03 | 442.86 | 0 | 0 | 0 | 3.57 | 1.71 | 2.59 | 0.15 | -42.31 | -25.0 | 3.77 | -1.05 | -9.16 | 27.56 | -1.7 | -21.57 | 4.23 | 2.92 | 27.41 | 0 | 0 | 0 | 1.29 | 17.27 | 15.18 | 0.06 | 50.0 | 20.0 | 4.58 | 0.0 | 0.0 | 0 | 0 | 0 | 1.63 | 0.0 | 21.64 | 3.15 | 3.62 | -13.93 | 4.78 | 2.36 | -4.4 | -1.49 | 6.29 | 8.59 | 1.66 | 14.48 | -18.23 | 0.07 | -1.71 | -45.19 |
| 21Q3 (8) | 7.7 | -6.78 | 453.96 | 2.41 | -26.52 | -36.75 | 0.29 | 38.1 | 0 | 0 | 0 | 0 | 3.51 | 4.78 | 17.0 | 0.26 | 23.81 | 160.0 | 3.81 | -2.56 | -12.21 | 28.04 | -6.21 | -17.64 | 4.11 | 18.1 | 4.31 | 0 | 0 | 0 | 1.1 | 11.11 | 0 | 0.04 | -20.0 | -20.0 | 4.58 | 0.0 | -1.29 | 0 | 0 | 0 | 1.63 | 0.0 | 21.64 | 3.04 | -12.14 | -13.64 | 4.67 | -8.25 | -3.91 | -1.59 | -0.63 | 1.24 | 1.45 | -22.87 | -24.08 | 0.07 | 4.72 | -49.34 |
| 21Q2 (7) | 8.26 | 20.94 | 182.88 | 3.28 | -2.96 | -12.3 | 0.21 | 50.0 | 0 | 0 | 0 | 0 | 3.35 | 3.08 | 40.17 | 0.21 | 320.0 | 5.0 | 3.91 | 1.82 | 19.57 | 29.89 | -5.65 | 0 | 3.48 | 5.78 | -19.63 | 0 | 0 | 0 | 0.99 | -7.48 | 0 | 0.05 | 0.0 | 0.0 | 4.58 | 0.0 | -1.29 | 0 | 0 | 0 | 1.63 | 0.0 | 21.64 | 3.46 | 6.13 | 1.17 | 5.09 | 4.09 | 6.93 | -1.58 | -6.76 | 11.73 | 1.88 | 5.62 | 15.34 | 0.07 | -0.8 | -51.74 |
| 21Q1 (6) | 6.83 | -7.83 | 121.04 | 3.38 | 0.6 | -14.43 | 0.14 | 100.0 | 0 | 0 | 0 | 0 | 3.25 | -6.61 | 10.54 | 0.05 | -75.0 | 126.32 | 3.84 | -7.47 | 3.78 | 31.68 | -9.84 | 0 | 3.29 | -0.9 | -21.1 | 0 | 0 | 0 | 1.07 | -4.46 | 0 | 0.05 | 0.0 | 0.0 | 4.58 | 0.0 | 2.23 | 0 | 0 | 0 | 1.63 | 21.64 | 98.78 | 3.26 | -10.93 | -16.84 | 4.89 | -2.2 | 3.16 | -1.48 | 9.2 | 0.0 | 1.78 | -12.32 | -27.05 | 0.07 | -46.33 | -52.26 |
| 20Q4 (5) | 7.41 | 433.09 | 56.99 | 3.36 | -11.81 | -17.24 | 0.07 | 0 | 0 | 0 | 0 | 0 | 3.48 | 16.0 | -21.27 | 0.2 | 100.0 | 281.82 | 4.15 | -4.38 | -20.19 | 35.14 | 3.23 | 0 | 3.32 | -15.74 | -24.03 | 0 | 0 | 0 | 1.12 | 0 | 0 | 0.05 | 0.0 | 0.0 | 4.58 | -1.29 | 2.23 | 0 | 0 | 0 | 1.34 | 0.0 | 63.41 | 3.66 | 3.98 | -10.95 | 5.0 | 2.88 | 1.42 | -1.63 | -1.24 | -21.64 | 2.03 | 6.28 | -26.71 | 0.12 | -9.15 | -10.89 |
| 20Q3 (4) | 1.39 | -52.4 | 0.0 | 3.81 | 1.87 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.0 | 25.52 | 0.0 | 0.1 | -50.0 | 0.0 | 4.34 | 32.72 | 0.0 | 34.04 | 0 | 0.0 | 3.94 | -9.01 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 4.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.34 | 0.0 | 0.0 | 3.52 | 2.92 | 0.0 | 4.86 | 2.1 | 0.0 | -1.61 | 10.06 | 0.0 | 1.91 | 17.18 | 0.0 | 0.14 | -0.22 | 0.0 |
