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) | 29.43 | 6.48 | 4.5 | -35.71 | 9.25 | -39.34 | 0 | 0 | 73.84 | -4.0 | 17.5 | 0 | 13.55 | -1.88 | 18.35 | 2.21 | 27.34 | -18.51 | 8.36 | 4.24 | 30.2 | 26.62 | 0.47 | -22.95 | 108.93 | 0.0 | 0.48 | 0.0 | 2.56 | 0.0 | 6.65 | 0 | 9.68 | 0 | -1.02 | 0 | 5.63 | 0 | 0.02 | -6.53 |
| 2022 (9) | 27.64 | 5.74 | 7.0 | 27.97 | 15.25 | 110.34 | 0 | 0 | 76.92 | -11.72 | -10.78 | 0 | 13.81 | -18.09 | 17.95 | -7.22 | 33.55 | 0.72 | 8.02 | 10.77 | 23.85 | 23.9 | 0.61 | -45.05 | 108.93 | -6.01 | 0.48 | 50.0 | 2.56 | 116.95 | -10.48 | 0 | -7.45 | 0 | -3.23 | 0 | -13.71 | 0 | 0.02 | 7.05 |
| 2021 (8) | 26.14 | -29.31 | 5.47 | 54.96 | 7.25 | 34.01 | 0 | 0 | 87.13 | -7.32 | 1.61 | 45.05 | 16.86 | -1.23 | 19.35 | 6.57 | 33.31 | 19.09 | 7.24 | -21.9 | 19.25 | 21.15 | 1.11 | -24.49 | 115.89 | 0.0 | 0.32 | 52.38 | 1.18 | 0 | 1.53 | 17.69 | 3.04 | 101.32 | -6.14 | 0 | -4.61 | 0 | 0.02 | 1.13 |
| 2020 (7) | 36.98 | 11.15 | 3.53 | 71.36 | 5.41 | -38.17 | 0 | 0 | 94.01 | 33.44 | 1.11 | -51.53 | 17.07 | -27.76 | 18.16 | -45.87 | 27.97 | -9.6 | 9.27 | 10.62 | 15.89 | 7.0 | 1.47 | -19.23 | 115.89 | 0.0 | 0.21 | 0 | 0 | 0 | 1.3 | -39.25 | 1.51 | -29.44 | -4.06 | 0 | -2.76 | 0 | 0.02 | 13.61 |
| 2019 (6) | 33.27 | -50.34 | 2.06 | -17.6 | 8.75 | -23.25 | 0 | 0 | 70.45 | -19.09 | 2.29 | -46.74 | 23.63 | 66.88 | 33.54 | 106.25 | 30.94 | 110.48 | 8.38 | -2.22 | 14.85 | -24.54 | 1.82 | 104.49 | 115.89 | -34.68 | 0 | 0 | 0 | 0 | 2.14 | 0 | 2.14 | 0 | -2.76 | 0 | -0.62 | 0 | 0.02 | -28.42 |
| 2018 (5) | 66.99 | 98.43 | 2.5 | 657.58 | 11.4 | 1.69 | 0 | 0 | 87.07 | -4.9 | 4.3 | 0 | 14.16 | -24.44 | 16.26 | -20.54 | 14.7 | -0.54 | 8.57 | 41.65 | 19.68 | -20.77 | 0.89 | -47.65 | 177.41 | -3.09 | 0 | 0 | 0 | 0 | -56.71 | 0 | -56.71 | 0 | -2.95 | 0 | -59.66 | 0 | 0.02 | -13.36 |
| 2017 (4) | 33.76 | -12.85 | 0.33 | -93.14 | 11.21 | -54.94 | 0 | 0 | 91.56 | -16.48 | -11.28 | 0 | 18.74 | -4.68 | 20.47 | 14.12 | 14.78 | -28.5 | 6.05 | -2.1 | 24.84 | 12.04 | 1.7 | -16.26 | 183.06 | -2.52 | 0 | 0 | 0 | 0 | -62.94 | 0 | -62.94 | 0 | -2.08 | 0 | -65.02 | 0 | 0.03 | -8.6 |
| 2016 (3) | 38.74 | -15.29 | 4.81 | -27.67 | 24.88 | 13.35 | 0 | 0 | 109.62 | -14.28 | -23.71 | 0 | 19.66 | -19.95 | 17.93 | -6.62 | 20.67 | -19.85 | 6.18 | -14.76 | 22.17 | -27.67 | 2.03 | -13.25 | 187.79 | -9.14 | 0 | 0 | 0 | 0 | -52.0 | 0 | -52.0 | 0 | 0.07 | -96.43 | -51.93 | 0 | 0.03 | 32.06 |
| 2015 (2) | 45.73 | -5.67 | 6.65 | -45.13 | 21.95 | -18.88 | 0 | 0 | 127.88 | -20.75 | -26.97 | 0 | 24.56 | -25.17 | 19.21 | -5.57 | 25.79 | 4.67 | 7.25 | 10.69 | 30.65 | -10.9 | 2.34 | 87.2 | 206.67 | -19.94 | 0 | 0 | 0 | 0 | -28.25 | 0 | -28.25 | 0 | 1.96 | -24.32 | -26.29 | 0 | 0.02 | -37.07 |
| 2014 (1) | 48.48 | 16.88 | 12.12 | -28.41 | 27.06 | -1.28 | 0 | 0 | 161.37 | 2.74 | -17.26 | 0 | 32.82 | 18.53 | 20.34 | 15.36 | 24.64 | -20.34 | 6.55 | -1.21 | 34.4 | -1.69 | 1.25 | -3.85 | 258.16 | -4.84 | 0 | 0 | 0 | 0 | -44.35 | 0 | -44.35 | 0 | 2.59 | 0 | -41.76 | 0 | 0.03 | 12.3 |
| 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) | 23.89 | 10.91 | -13.41 | 13.9 | 13.01 | 247.5 | 3.7 | 117.65 | -79.79 | 0 | 0 | 0 | 19.06 | 8.05 | -3.15 | -7.2 | -151.43 | 32.14 | 13.79 | 3.68 | -11.09 | 18.58 | 4.55 | -12.02 | 30.08 | 0.17 | 12.74 | 11.47 | 1.33 | 36.06 | 33.35 | 0.0 | 119.41 | 0.38 | -13.64 | -44.12 | 108.93 | 0.0 | 0.0 | 1.14 | 0.0 | 137.5 | 1.02 | 0.0 | -60.16 | 4.2 | -63.16 | 923.53 | 6.37 | -53.06 | 152.78 | 0.42 | -52.27 | 129.17 | 4.62 | -62.38 | 336.92 | 0.02 | 3.96 | -2.75 |
| 24Q2 (19) | 21.54 | -12.22 | -22.13 | 12.3 | 61.84 | 89.23 | 1.7 | -82.01 | -91.41 | 0 | 0 | 0 | 17.64 | -4.13 | -0.51 | 14.0 | 620.45 | 1.01 | 13.3 | -4.73 | -1.48 | 17.77 | -4.61 | -4.18 | 30.03 | 8.96 | 6.49 | 11.32 | 0.27 | 37.71 | 33.35 | 21.27 | 119.41 | 0.44 | 2.33 | -32.31 | 108.93 | 0.0 | 0.0 | 1.14 | 137.5 | 137.5 | 1.02 | -60.16 | -60.16 | 11.4 | 188.61 | 12.43 | 13.57 | 94.13 | 3.04 | 0.88 | 83.33 | 134.78 | 12.28 | 177.2 | 61.37 | 0.02 | -3.36 | -2.35 |
| 24Q1 (18) | 24.54 | -16.62 | -2.58 | 7.6 | 68.89 | -7.32 | 9.45 | 2.16 | -43.88 | 0 | 0 | 0 | 18.4 | -3.77 | 6.24 | -2.69 | -136.11 | -139.56 | 13.96 | 3.03 | 6.56 | 18.63 | 1.54 | 4.96 | 27.56 | 0.8 | -9.58 | 11.29 | 35.05 | 35.37 | 27.5 | -8.94 | 40.31 | 0.43 | -8.51 | -39.44 | 108.93 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 3.95 | -40.6 | 205.9 | 6.99 | -27.79 | 1113.04 | 0.48 | 147.06 | 114.63 | 4.43 | -21.31 | 163.2 | 0.02 | 0.89 | -1.35 |
| 23Q4 (17) | 29.43 | 6.67 | 6.48 | 4.5 | 12.5 | -35.71 | 9.25 | -49.48 | -39.34 | 0 | 0 | 0 | 19.12 | -2.85 | 2.19 | 7.45 | 170.22 | 809.52 | 13.55 | -12.64 | -1.88 | 18.35 | -13.12 | 2.21 | 27.34 | 2.47 | -18.51 | 8.36 | -0.83 | 4.24 | 30.2 | 98.68 | 26.62 | 0.47 | -30.88 | -22.95 | 108.93 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 6.65 | 1403.92 | 163.45 | 9.68 | 284.13 | 229.93 | -1.02 | 29.17 | 68.42 | 5.63 | 388.72 | 141.06 | 0.02 | -4.05 | -6.53 |
| 23Q3 (16) | 27.59 | -0.25 | 0.66 | 4.0 | -38.46 | -52.38 | 18.31 | -7.43 | 430.72 | 0 | 0 | 0 | 19.68 | 11.0 | 3.42 | -10.61 | -176.55 | -278.93 | 15.51 | 14.89 | -5.6 | 21.12 | 13.87 | 4.7 | 26.68 | -5.39 | -27.62 | 8.43 | 2.55 | 21.65 | 15.2 | 0.0 | -46.59 | 0.68 | 4.62 | -12.82 | 108.93 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | -0.51 | -105.03 | 94.7 | 2.52 | -80.87 | 138.18 | -1.44 | 43.08 | 49.83 | -1.95 | -125.62 | 84.4 | 0.02 | 4.38 | -0.68 |
| 23Q2 (15) | 27.66 | 9.81 | 13.27 | 6.5 | -20.73 | 28.71 | 19.78 | 17.46 | 250.09 | 0 | 0 | 0 | 17.73 | 2.37 | -5.39 | 13.86 | 103.82 | 349.73 | 13.5 | 3.05 | -9.27 | 18.55 | 4.48 | 5.66 | 28.2 | -7.48 | -20.72 | 8.22 | -1.44 | 17.77 | 15.2 | -22.45 | -31.31 | 0.65 | -8.45 | -27.78 | 108.93 | 0.0 | -6.01 | 0.48 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | 10.14 | 371.85 | 248.46 | 13.17 | 2008.7 | 446.58 | -2.53 | 22.87 | 44.52 | 7.61 | 208.56 | 166.81 | 0.02 | -2.37 | -1.84 |
| 23Q1 (14) | 25.19 | -8.86 | -5.58 | 8.2 | 17.14 | 84.68 | 16.84 | 10.43 | 296.24 | 0 | 0 | 0 | 17.32 | -7.43 | -15.31 | 6.8 | 747.62 | 596.35 | 13.1 | -5.14 | -20.65 | 17.75 | -1.12 | -7.99 | 30.48 | -9.15 | -7.69 | 8.34 | 3.99 | 20.35 | 19.6 | -17.82 | -19.97 | 0.71 | 16.39 | -29.7 | 108.93 | 0.0 | -6.01 | 0.48 | 0.0 | 50.0 | 2.56 | 0.0 | 116.95 | -3.73 | 64.41 | -2172.22 | -0.69 | 90.74 | -140.83 | -3.28 | -1.55 | 32.92 | -7.01 | 48.87 | -48.83 | 0.02 | -4.41 | 3.18 |
| 22Q4 (13) | 27.64 | 0.84 | 5.74 | 7.0 | -16.67 | 27.97 | 15.25 | 342.03 | 110.34 | 0 | 0 | 0 | 18.71 | -1.68 | -19.46 | -1.05 | 62.5 | -166.46 | 13.81 | -15.95 | -18.09 | 17.95 | -11.01 | -7.24 | 33.55 | -8.98 | 0.72 | 8.02 | 15.73 | 10.77 | 23.85 | -16.2 | 23.9 | 0.61 | -21.79 | -45.05 | 108.93 | 0.0 | -6.01 | 0.48 | 0.0 | 50.0 | 2.56 | 0.0 | 116.95 | -10.48 | -8.83 | -784.97 | -7.45 | -12.88 | -345.07 | -3.23 | -12.54 | 47.39 | -13.71 | -9.68 | -197.4 | 0.02 | 1.95 | 7.05 |
| 22Q3 (12) | 27.41 | 12.24 | -19.5 | 8.4 | 66.34 | 36.36 | 3.45 | -38.94 | -67.82 | 0 | 0 | 0 | 19.03 | 1.55 | -14.85 | -2.8 | 49.55 | -157.97 | 16.43 | 10.42 | -6.59 | 20.17 | 14.92 | 1.21 | 36.86 | 3.63 | 11.8 | 6.93 | -0.72 | 3.9 | 28.46 | 28.6 | 70.93 | 0.78 | -13.33 | -30.36 | 108.93 | -6.01 | -6.01 | 0.48 | 0.0 | 50.0 | 2.56 | 0.0 | 116.95 | -9.63 | -41.0 | -19160.0 | -6.6 | -73.68 | -552.05 | -2.87 | 37.06 | 49.91 | -12.5 | -9.75 | -116.26 | 0.02 | 3.17 | 4.95 |
| 22Q2 (11) | 24.42 | -8.47 | -17.02 | 5.05 | 13.74 | 18.82 | 5.65 | 32.94 | -40.84 | 0 | 0 | 0 | 18.74 | -8.36 | -4.14 | -5.55 | -305.11 | -92.71 | 14.88 | -9.87 | 2.76 | 17.55 | -9.01 | 8.63 | 35.57 | 7.72 | 16.81 | 6.98 | 0.72 | -6.06 | 22.13 | -9.64 | 11.82 | 0.9 | -10.89 | -29.69 | 115.89 | 0.0 | 0.0 | 0.48 | 50.0 | 128.57 | 2.56 | 116.95 | 0 | -6.83 | -3894.44 | -95.14 | -3.8 | -324.85 | -15.5 | -4.56 | 6.75 | 14.61 | -11.39 | -141.83 | -28.85 | 0.02 | 2.62 | 5.06 |
| 22Q1 (10) | 26.68 | 2.07 | -25.79 | 4.44 | -18.83 | 16.54 | 4.25 | -41.38 | -20.56 | 0 | 0 | 0 | 20.45 | -11.97 | -7.0 | -1.37 | -186.71 | 28.65 | 16.51 | -2.08 | 5.03 | 19.29 | -0.31 | 9.58 | 33.02 | -0.87 | 27.15 | 6.93 | -4.28 | -21.96 | 24.49 | 27.22 | -1.37 | 1.01 | -9.01 | -28.37 | 115.89 | 0.0 | 0.0 | 0.32 | 0.0 | 52.38 | 1.18 | 0.0 | 0 | 0.18 | -88.24 | 129.03 | 1.69 | -44.41 | 512.2 | -4.89 | 20.36 | -11.14 | -4.71 | -2.17 | 6.18 | 0.02 | -0.83 | 1.13 |
| 21Q4 (9) | 26.14 | -23.23 | -29.31 | 5.47 | -11.2 | 54.96 | 7.25 | -32.37 | 34.01 | 0 | 0 | 0 | 23.23 | 3.94 | -4.68 | 1.58 | -67.29 | -75.24 | 16.86 | -4.15 | -1.23 | 19.35 | -2.9 | 6.57 | 33.31 | 1.03 | 19.09 | 7.24 | 8.55 | -21.9 | 19.25 | 15.62 | 21.15 | 1.11 | -0.89 | -24.49 | 115.89 | 0.0 | 0.0 | 0.32 | 0.0 | 52.38 | 1.18 | 0.0 | 0 | 1.53 | 3160.0 | 17.69 | 3.04 | 108.22 | 101.32 | -6.14 | -7.16 | -51.23 | -4.61 | 20.24 | -67.03 | 0.02 | -0.04 | 1.13 |
| 21Q3 (8) | 34.05 | 15.7 | -7.52 | 6.16 | 44.94 | 58.35 | 10.72 | 12.25 | 143.08 | 0 | 0 | 0 | 22.35 | 14.32 | -5.7 | 4.83 | 267.71 | 239.6 | 17.59 | 21.48 | -5.94 | 19.93 | 23.34 | -9.59 | 32.97 | 8.28 | 9.94 | 6.67 | -10.23 | -26.46 | 16.65 | -15.87 | -23.34 | 1.12 | -12.5 | -25.33 | 115.89 | 0.0 | 0.0 | 0.32 | 52.38 | 52.38 | 1.18 | 0 | 0 | -0.05 | 98.57 | 99.01 | 1.46 | 144.38 | 130.04 | -5.73 | -7.3 | -45.43 | -5.78 | 34.62 | 35.85 | 0.02 | 3.28 | -2.65 |
| 21Q2 (7) | 29.43 | -18.14 | -11.3 | 4.25 | 11.55 | 136.11 | 9.55 | 78.5 | 7.3 | 0 | 0 | 0 | 19.55 | -11.1 | 1.66 | -2.88 | -50.0 | -125.67 | 14.48 | -7.89 | -8.87 | 16.16 | -8.22 | 0 | 30.45 | 17.25 | -6.48 | 7.43 | -16.33 | -18.26 | 19.79 | -20.3 | 19.58 | 1.28 | -9.22 | -17.95 | 115.89 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | -3.5 | -464.52 | -116.05 | -3.29 | -702.44 | -133.33 | -5.34 | -21.36 | -46.3 | -8.84 | -76.1 | -67.74 | 0.02 | -1.22 | -6.25 |
| 21Q1 (6) | 35.95 | -2.79 | -1.26 | 3.81 | 7.93 | 84.95 | 5.35 | -1.11 | -32.36 | 0 | 0 | 0 | 21.99 | -9.77 | -17.64 | -1.92 | -130.09 | 85.26 | 15.72 | -7.91 | -27.52 | 17.61 | -3.05 | 0 | 25.97 | -7.15 | -16.09 | 8.88 | -4.21 | 10.04 | 24.83 | 56.26 | 63.68 | 1.41 | -4.08 | -18.02 | 115.89 | 0.0 | 0.0 | 0.21 | 0.0 | 0 | 0 | 0 | 0 | -0.62 | -147.69 | 94.31 | -0.41 | -127.15 | 96.24 | -4.4 | -8.37 | -20.55 | -5.02 | -81.88 | 65.47 | 0.02 | -0.83 | -1.95 |
| 20Q4 (5) | 36.98 | 0.43 | 11.15 | 3.53 | -9.25 | 71.36 | 5.41 | 22.68 | -38.17 | 0 | 0 | 0 | 24.37 | 2.83 | 60.33 | 6.38 | 284.39 | 668.67 | 17.07 | -8.72 | -27.76 | 18.16 | -17.62 | 0 | 27.97 | -6.74 | -9.6 | 9.27 | 2.21 | 10.62 | 15.89 | -26.84 | 7.0 | 1.47 | -2.0 | -19.23 | 115.89 | 0.0 | 0.0 | 0.21 | 0.0 | 0 | 0 | 0 | 0 | 1.3 | 125.64 | -39.25 | 1.51 | 131.07 | -29.44 | -4.06 | -3.05 | -47.1 | -2.76 | 69.37 | -345.16 | 0.02 | -3.78 | 13.61 |
| 20Q3 (4) | 36.82 | 10.97 | 0.0 | 3.89 | 116.11 | 0.0 | 4.41 | -50.45 | 0.0 | 0 | 0 | 0.0 | 23.7 | 23.24 | 0.0 | -3.46 | -130.84 | 0.0 | 18.7 | 17.68 | 0.0 | 22.04 | 0 | 0.0 | 29.99 | -7.89 | 0.0 | 9.07 | -0.22 | 0.0 | 21.72 | 31.24 | 0.0 | 1.5 | -3.85 | 0.0 | 115.89 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | -5.07 | -212.96 | 0.0 | -4.86 | -244.68 | 0.0 | -3.94 | -7.95 | 0.0 | -9.01 | -70.97 | 0.0 | 0.02 | -0.54 | 0.0 |
