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) | 9.78 | -12.99 | 15.58 | -0.06 | 4.56 | 51.5 | 0 | 0 | 33.54 | -25.17 | -6.2 | 0 | 6.76 | -25.88 | 20.16 | -0.95 | 17.65 | -24.54 | 0 | 0 | 2.53 | -55.54 | 3.08 | -1.91 | 25.2 | 5.88 | 0.25 | 0.0 | 1.93 | 0.0 | -16.37 | 0 | -14.18 | 0 | -3.12 | 0 | -19.49 | 0 | 0.00 | 0 |
| 2022 (9) | 11.24 | -1.23 | 15.59 | 0.71 | 3.01 | 133.33 | 0 | 0 | 44.82 | 14.05 | -4.86 | 0 | 9.12 | -20.49 | 20.35 | -30.28 | 23.39 | 8.49 | 0 | 0 | 5.69 | -9.39 | 3.14 | 5.37 | 23.8 | 4.39 | 0.25 | 0.0 | 1.93 | 0.0 | -10.09 | 0 | -7.91 | 0 | -3.42 | 0 | -13.51 | 0 | 0.00 | 0 |
| 2021 (8) | 11.38 | -14.11 | 15.48 | 320.65 | 1.29 | 148.08 | 0 | 0 | 39.3 | -0.51 | -4.5 | 0 | 11.47 | 17.88 | 29.19 | 18.48 | 21.56 | 113.89 | 0 | 0 | 6.28 | 85.25 | 2.98 | -2.3 | 22.8 | 0.0 | 0.25 | 0.0 | 1.93 | 0.0 | -5.58 | 0 | -3.4 | 0 | -3.81 | 0 | -9.39 | 0 | 0.00 | 0 |
| 2020 (7) | 13.25 | 25.24 | 3.68 | -7.3 | 0.52 | 0 | 0 | 0 | 39.5 | -31.88 | -0.95 | 0 | 9.73 | -13.43 | 24.63 | 27.09 | 10.08 | 17.62 | 0 | 0 | 3.39 | 0 | 3.05 | 0.99 | 22.8 | 0.0 | 0.25 | 0.0 | 1.93 | 0.0 | -1.17 | 0 | 1.01 | -54.3 | -3.65 | 0 | -4.82 | 0 | 0.00 | 0 |
| 2019 (6) | 10.58 | -2.58 | 3.97 | -29.11 | 0 | 0 | 0 | 0 | 57.99 | -27.23 | 0.02 | -96.15 | 11.24 | -34.42 | 19.38 | -9.88 | 8.57 | -35.32 | 0 | 0 | 0 | 0 | 3.02 | 0.33 | 22.8 | 0.0 | 0.25 | 25.0 | 1.93 | 132.53 | 0.02 | -98.8 | 2.21 | -18.15 | -2.49 | 0 | -2.47 | 0 | 0.00 | 0 |
| 2018 (5) | 10.86 | 2.74 | 5.6 | 1.45 | 0 | 0 | 0 | 0 | 79.69 | 5.54 | 0.52 | -67.7 | 17.14 | 8.41 | 21.51 | 2.73 | 13.25 | 1.3 | 0 | 0 | 0 | 0 | 3.01 | -0.66 | 22.8 | 0.0 | 0.2 | 300.0 | 0.83 | 295.24 | 1.67 | 15.97 | 2.7 | 58.82 | -1.93 | 0 | -0.26 | 0 | 0.00 | 0 |
| 2017 (4) | 10.57 | -11.03 | 5.52 | 18.45 | 0 | 0 | 0 | 0 | 75.51 | -0.61 | 1.61 | -1.83 | 15.81 | 13.01 | 20.94 | 13.7 | 13.08 | 30.41 | 0 | 0 | 0 | 0 | 3.03 | -1.3 | 22.8 | 6.89 | 0.05 | 0 | 0.21 | 0 | 1.44 | 166.67 | 1.7 | 214.81 | -0.83 | 0 | 0.61 | 84.85 | 0.00 | 0 |
| 2016 (3) | 11.88 | -0.92 | 4.66 | -66.01 | 0 | 0 | 0 | 0 | 75.97 | 20.15 | 1.64 | 300.0 | 13.99 | 2.57 | 18.42 | -14.63 | 10.03 | -28.46 | 0 | 0 | 3.87 | 0 | 3.07 | -3.15 | 21.33 | -46.75 | 0 | 0 | 0 | 0 | 0.54 | 0 | 0.54 | 0 | -0.21 | 0 | 0.33 | 0 | 0.00 | 0 |
| 2015 (2) | 11.99 | -12.16 | 13.71 | -26.01 | 0 | 0 | 0 | 0 | 63.23 | 0.96 | 0.41 | 0 | 13.64 | 44.49 | 21.57 | 43.12 | 14.02 | -5.53 | 0 | 0 | 0 | 0 | 3.17 | -9.94 | 40.06 | 19.48 | 0 | 0 | 0 | 0 | -26.47 | 0 | -26.47 | 0 | 0.85 | 8.97 | -25.62 | 0 | 0.00 | 0 |
| 2014 (1) | 13.65 | -9.96 | 18.53 | 29.67 | 0.71 | -50.35 | 0 | 0 | 62.63 | -8.01 | -5.34 | 0 | 9.44 | 20.87 | 15.07 | 31.39 | 14.84 | 5.85 | 0 | 0 | 0 | 0 | 3.52 | -16.78 | 33.53 | 0.0 | 0 | 0 | 0 | 0 | -26.85 | 0 | -26.85 | 0 | 0.78 | 0 | -26.07 | 0 | 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) | 3.7 | -32.85 | -59.96 | 13.77 | -4.71 | -19.1 | 2.96 | -25.06 | -36.75 | 0 | 0 | 0 | 3.53 | -29.54 | -47.39 | -2.75 | -43.23 | -34.15 | 5.33 | -12.48 | -36.24 | 30.90 | 3.65 | 52.79 | 14.73 | -0.41 | -20.25 | 0 | 0 | 0 | 0.81 | -35.2 | -75.15 | 3.13 | -1.57 | -0.32 | 25.2 | 0.0 | 5.88 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -22.84 | -13.69 | -63.85 | -20.65 | -15.3 | -75.6 | -2.71 | -4.23 | 5.24 | -25.55 | -12.6 | -52.08 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.51 | -45.45 | -39.52 | 14.45 | -9.29 | -12.69 | 3.95 | -10.63 | 7.92 | 0 | 0 | 0 | 5.01 | 16.24 | -51.73 | -1.92 | -6.67 | -64.1 | 6.09 | 14.47 | -47.18 | 29.81 | 44.56 | 23.17 | 14.79 | -10.15 | -23.96 | 0 | 0 | 0 | 1.25 | -26.04 | -69.14 | 3.18 | 3.25 | 2.58 | 25.2 | 0.0 | 5.88 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -20.09 | -10.57 | -68.97 | -17.91 | -12.08 | -84.45 | -2.6 | 5.45 | 20.73 | -22.69 | -8.46 | -49.57 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.1 | 3.27 | 5.1 | 15.93 | 2.25 | -3.45 | 4.42 | -3.07 | 24.51 | 0 | 0 | 0 | 4.31 | -2.05 | -64.2 | -1.8 | 23.4 | -185.71 | 5.32 | -21.3 | -48.6 | 20.62 | 2.28 | -5.31 | 16.46 | -6.74 | -23.26 | 0 | 0 | 0 | 1.69 | -33.2 | -65.65 | 3.08 | 0.0 | 0.65 | 25.2 | 0.0 | 5.88 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -18.17 | -11.0 | -69.5 | -15.98 | -12.69 | -87.12 | -2.75 | 11.86 | 18.15 | -20.92 | -7.34 | -48.58 | 0.00 | 0 | 0 |
| 23Q4 (17) | 9.78 | 5.84 | -12.99 | 15.58 | -8.46 | -0.06 | 4.56 | -2.56 | 51.5 | 0 | 0 | 0 | 4.4 | -34.43 | -63.96 | -2.35 | -14.63 | -92.62 | 6.76 | -19.14 | -25.88 | 20.16 | -0.3 | -0.9 | 17.65 | -4.44 | -24.54 | 0 | 0 | 0 | 2.53 | -22.39 | -55.54 | 3.08 | -1.91 | -1.91 | 25.2 | 5.88 | 5.88 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -16.37 | -17.43 | -62.24 | -14.18 | -20.58 | -79.27 | -3.12 | -9.09 | 8.77 | -19.49 | -16.01 | -44.26 | 0.00 | 0 | 0 |
| 23Q3 (16) | 9.24 | 1.43 | -9.85 | 17.02 | 2.84 | 6.11 | 4.68 | 27.87 | 91.02 | 0 | 0 | 0 | 6.71 | -35.36 | -48.42 | -2.05 | -75.21 | -115.79 | 8.36 | -27.49 | -29.39 | 20.22 | -16.44 | -28.5 | 18.47 | -5.04 | -22.39 | 0 | 0 | 0 | 3.26 | -19.51 | -49.69 | 3.14 | 1.29 | -1.26 | 23.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -13.94 | -17.24 | -51.03 | -11.76 | -21.11 | -66.81 | -2.86 | 12.8 | 9.21 | -16.8 | -10.74 | -35.7 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.11 | -5.2 | 5.68 | 16.55 | 0.3 | 11.75 | 3.66 | 3.1 | 84.85 | 0 | 0 | 0 | 10.38 | -13.79 | 1.07 | -1.17 | -85.71 | 8.59 | 11.53 | 11.4 | 15.18 | 24.20 | 11.14 | -6.0 | 19.45 | -9.32 | -24.87 | 0 | 0 | 0 | 4.05 | -17.68 | -42.72 | 3.1 | 1.31 | 1.97 | 23.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -11.89 | -10.91 | -43.6 | -9.71 | -13.7 | -59.44 | -3.28 | 2.38 | 4.93 | -15.17 | -7.74 | -29.33 | 0.00 | 0 | 0 |
| 23Q1 (14) | 9.61 | -14.5 | -20.25 | 16.5 | 5.84 | -1.84 | 3.55 | 17.94 | 501.69 | 0 | 0 | 0 | 12.04 | -1.39 | 28.91 | -0.63 | 48.36 | 55.32 | 10.35 | 13.49 | 3.92 | 21.78 | 7.04 | -15.54 | 21.45 | -8.29 | -13.02 | 0 | 0 | 0 | 4.92 | -13.53 | -29.71 | 3.06 | -2.55 | 3.03 | 23.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -10.72 | -6.24 | -53.14 | -8.54 | -7.96 | -77.55 | -3.36 | 1.75 | 1.18 | -14.08 | -4.22 | -35.38 | 0.00 | 0 | 0 |
| 22Q4 (13) | 11.24 | 9.66 | -1.23 | 15.59 | -2.81 | 0.71 | 3.01 | 22.86 | 133.33 | 0 | 0 | 0 | 12.21 | -6.15 | 32.14 | -1.22 | -28.42 | 14.08 | 9.12 | -22.97 | -20.49 | 20.34 | -28.08 | -30.3 | 23.39 | -1.72 | 8.49 | 0 | 0 | 0 | 5.69 | -12.19 | -9.39 | 3.14 | -1.26 | 5.37 | 23.8 | 0.0 | 4.39 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -10.09 | -9.32 | -80.82 | -7.91 | -12.2 | -132.65 | -3.42 | -8.57 | 10.24 | -13.51 | -9.13 | -43.88 | 0.00 | 0 | 0 |
| 22Q3 (12) | 10.25 | 18.91 | -8.24 | 16.04 | 8.31 | 70.1 | 2.45 | 23.74 | 145.0 | 0 | 0 | 0 | 13.01 | 26.68 | 29.71 | -0.95 | 25.78 | 18.8 | 11.84 | 18.28 | 4.5 | 28.28 | 9.86 | 0.11 | 23.8 | -8.07 | 22.18 | 0 | 0 | 0 | 6.48 | -8.35 | -3.14 | 3.18 | 4.61 | 5.65 | 23.8 | 0.0 | 4.39 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -9.23 | -11.47 | -117.18 | -7.05 | -15.76 | -240.58 | -3.15 | 8.7 | 18.39 | -12.38 | -5.54 | -52.65 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.62 | -28.46 | -21.64 | 14.81 | -11.9 | 283.68 | 1.98 | 235.59 | 175.0 | 0 | 0 | 0 | 10.27 | 9.96 | 2.5 | -1.28 | 9.22 | -62.03 | 10.01 | 0.5 | -10.86 | 25.75 | -0.14 | -9.56 | 25.89 | 4.99 | 84.27 | 0 | 0 | 0 | 7.07 | 1.0 | 8.27 | 3.04 | 2.36 | 1.0 | 23.8 | 0.0 | 4.39 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -8.28 | -18.29 | -168.83 | -6.09 | -26.61 | -576.67 | -3.45 | -1.47 | 8.97 | -11.73 | -12.79 | -70.74 | 0.00 | 0 | 0 |
| 22Q1 (10) | 12.05 | 5.89 | 7.97 | 16.81 | 8.59 | 195.95 | 0.59 | -54.26 | 637.5 | 0 | 0 | 0 | 9.34 | 1.08 | -6.69 | -1.41 | 0.7 | -25.89 | 9.96 | -13.16 | -5.86 | 25.78 | -11.66 | -1.35 | 24.66 | 14.38 | 125.41 | 0 | 0 | 0 | 7.0 | 11.46 | 60.18 | 2.97 | -0.34 | -1.66 | 23.8 | 4.39 | 4.39 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -7.0 | -25.45 | -205.68 | -4.81 | -41.47 | -4272.73 | -3.4 | 10.76 | 7.86 | -10.4 | -10.76 | -73.91 | 0.00 | 0 | 0 |
| 21Q4 (9) | 11.38 | 1.88 | -14.11 | 15.48 | 64.16 | 320.65 | 1.29 | 29.0 | 148.08 | 0 | 0 | 0 | 9.24 | -7.88 | -7.97 | -1.42 | -21.37 | -238.1 | 11.47 | 1.24 | 17.88 | 29.19 | 3.3 | 18.48 | 21.56 | 10.68 | 113.89 | 0 | 0 | 0 | 6.28 | -6.13 | 85.25 | 2.98 | -1.0 | -2.3 | 22.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -5.58 | -31.29 | -376.92 | -3.4 | -64.25 | -436.63 | -3.81 | 1.3 | -4.38 | -9.39 | -15.78 | -94.81 | 0.00 | 0 | 0 |
| 21Q3 (8) | 11.17 | 1.55 | -4.45 | 9.43 | 144.3 | 190.15 | 1.0 | 38.89 | 163.16 | 0 | 0 | 0 | 10.03 | 0.1 | 6.93 | -1.17 | -48.1 | -112.73 | 11.33 | 0.89 | 23.42 | 28.25 | -0.74 | 34.65 | 19.48 | 38.65 | 86.23 | 0 | 0 | 0 | 6.69 | 2.45 | 78.88 | 3.01 | 0.0 | -1.63 | 22.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -4.25 | -37.99 | -733.33 | -2.07 | -130.0 | -223.95 | -3.86 | -1.85 | -9.97 | -8.11 | -18.05 | -101.74 | 0.00 | 0 | 0 |
| 21Q2 (7) | 11.0 | -1.43 | 11.45 | 3.86 | -32.04 | 26.14 | 0.72 | 800.0 | 0 | 0 | 0 | 0 | 10.02 | 0.1 | -9.32 | -0.79 | 29.46 | -515.79 | 11.23 | 6.14 | -0.97 | 28.47 | 8.91 | 0 | 14.05 | 28.43 | 48.83 | 0 | 0 | 0 | 6.53 | 49.43 | 112.01 | 3.01 | -0.33 | -1.31 | 22.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -3.08 | -34.5 | -7800.0 | -0.9 | -718.18 | -140.54 | -3.79 | -2.71 | -6.46 | -6.87 | -14.88 | -95.17 | 0.00 | 0 | 0 |
| 21Q1 (6) | 11.16 | -15.77 | -4.45 | 5.68 | 54.35 | 46.02 | 0.08 | -84.62 | 0 | 0 | 0 | 0 | 10.01 | -0.3 | 10.85 | -1.12 | -166.67 | -558.82 | 10.58 | 8.74 | 14.5 | 26.14 | 6.1 | 0 | 10.94 | 8.53 | 17.01 | 0 | 0 | 0 | 4.37 | 28.91 | 45.67 | 3.02 | -0.98 | 0.33 | 22.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -2.29 | -95.73 | -1426.67 | -0.11 | -110.89 | -105.39 | -3.69 | -1.1 | -28.12 | -5.98 | -24.07 | -97.36 | 0.00 | 0 | 0 |
| 20Q4 (5) | 13.25 | 13.34 | 25.24 | 3.68 | 13.23 | -7.3 | 0.52 | 36.84 | 0 | 0 | 0 | 0 | 10.04 | 7.04 | -29.74 | -0.42 | 23.64 | -290.91 | 9.73 | 5.99 | -13.43 | 24.63 | 17.4 | 0 | 10.08 | -3.63 | 17.62 | 0 | 0 | 0 | 3.39 | -9.36 | 0 | 3.05 | -0.33 | 0.99 | 22.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -1.17 | -129.41 | -5950.0 | 1.01 | -39.52 | -54.3 | -3.65 | -3.99 | -46.59 | -4.82 | -19.9 | -95.14 | 0.00 | 0 | 0 |
| 20Q3 (4) | 11.69 | 18.44 | 0.0 | 3.25 | 6.21 | 0.0 | 0.38 | 0 | 0.0 | 0 | 0 | 0.0 | 9.38 | -15.11 | 0.0 | -0.55 | -389.47 | 0.0 | 9.18 | -19.05 | 0.0 | 20.98 | 0 | 0.0 | 10.46 | 10.81 | 0.0 | 0 | 0 | 0.0 | 3.74 | 21.43 | 0.0 | 3.06 | 0.33 | 0.0 | 22.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -0.51 | -1375.0 | 0.0 | 1.67 | -24.77 | 0.0 | -3.51 | 1.4 | 0.0 | -4.02 | -14.2 | 0.0 | 0.00 | 0 | 0.0 |
