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) | 6.45 | -49.69 | 30.84 | -56.9 | 3.61 | -19.06 | 0 | 0 | 48.11 | -18.01 | 2.65 | -56.7 | 15.73 | -15.11 | 32.70 | 3.54 | 13.39 | -13.05 | 23.35 | -0.3 | 0.9 | -80.04 | 0.65 | 80.56 | 10.87 | 0.0 | 5.32 | 13.19 | 3.69 | -37.88 | 25.82 | 11.49 | 34.84 | 3.08 | -3.26 | 0 | 22.56 | 15.87 | 0.00 | 0 |
| 2022 (9) | 12.82 | 54.27 | 71.56 | 4.21 | 4.46 | 177.02 | 0 | 0 | 58.68 | -23.95 | 6.12 | -47.74 | 18.53 | -24.49 | 31.58 | -0.71 | 15.4 | -22.38 | 23.42 | 4.69 | 4.51 | -49.67 | 0.36 | 9.09 | 10.87 | -19.96 | 4.7 | 29.48 | 5.94 | 249.41 | 23.16 | -7.21 | 33.8 | 11.59 | -3.69 | 0 | 19.47 | 2.37 | 0.00 | 0 |
| 2021 (8) | 8.31 | -44.15 | 68.67 | 52.33 | 1.61 | 0 | 0 | 0 | 77.16 | 19.72 | 11.71 | 107.99 | 24.54 | 7.07 | 31.80 | -10.57 | 19.84 | 24.08 | 22.37 | -3.2 | 8.96 | -16.65 | 0.33 | -13.16 | 13.58 | 0.0 | 3.63 | 18.24 | 1.7 | -15.84 | 24.96 | 45.2 | 30.29 | 35.95 | -5.94 | 0 | 19.02 | 22.79 | 0.00 | 33.8 |
| 2020 (7) | 14.88 | 59.49 | 45.08 | 54.33 | 0 | 0 | 0 | 0 | 64.45 | 41.74 | 5.63 | 70.61 | 22.92 | 48.25 | 35.56 | 4.59 | 15.99 | 109.57 | 23.11 | 27.47 | 10.75 | 975.0 | 0.38 | -92.66 | 13.58 | -30.04 | 3.07 | 12.04 | 2.02 | 477.14 | 17.19 | 17.98 | 22.28 | 26.16 | -1.7 | 0 | 15.49 | 23.43 | 0.00 | -98.56 |
| 2019 (6) | 9.33 | -31.04 | 29.21 | -5.87 | 0 | 0 | 0 | 0 | 45.47 | 52.99 | 3.3 | -81.13 | 15.46 | -7.7 | 34.00 | -39.67 | 7.63 | -20.52 | 18.13 | 0 | 1.0 | 42.86 | 5.18 | 2.17 | 19.41 | 112.13 | 2.74 | 176.77 | 0.35 | -37.5 | 14.57 | -37.66 | 17.66 | -29.13 | -2.02 | 0 | 12.55 | -45.48 | 0.02 | -95.4 |
| 2018 (5) | 13.53 | -4.25 | 31.03 | 900.97 | 0.5 | 0 | 0 | 0 | 29.72 | 1.61 | 17.49 | 657.14 | 16.75 | 92.09 | 56.36 | 89.05 | 9.6 | 128.03 | 0 | 0 | 0.7 | 0 | 5.07 | 16800.0 | 9.15 | 0.0 | 0.99 | 30.26 | 0.56 | 0 | 23.37 | 177.55 | 24.92 | 171.46 | -0.35 | 0 | 23.02 | 192.88 | 0.53 | 59.54 |
| 2017 (4) | 14.13 | 41.02 | 3.1 | 106.67 | 0 | 0 | 0 | 0 | 29.25 | 14.21 | 2.31 | 0 | 8.72 | -7.63 | 29.81 | -19.12 | 4.21 | 7.4 | 0.76 | -46.1 | 0 | 0 | 0.03 | 0.0 | 9.15 | 0.0 | 0.76 | 0.0 | 0 | 0 | 8.42 | 19.94 | 9.18 | 17.99 | -0.56 | 0 | 7.86 | 16.1 | 0.33 | -1.78 |
| 2016 (3) | 10.02 | 13.09 | 1.5 | -66.59 | 0 | 0 | 0 | 0 | 25.61 | 72.23 | -0.46 | 0 | 9.44 | 66.49 | 36.86 | -3.33 | 3.92 | 51.35 | 1.41 | 0 | 0 | 0 | 0.03 | -62.5 | 9.15 | 48.78 | 0.76 | 5.56 | 0 | 0 | 7.02 | -14.49 | 7.78 | -12.88 | -0.25 | 0 | 6.77 | -33.37 | 0.34 | 0 |
| 2015 (2) | 8.86 | -4.73 | 4.49 | 372.63 | 0 | 0 | 0 | 0 | 14.87 | -8.88 | 0.41 | -66.67 | 5.67 | 6.38 | 38.13 | 16.75 | 2.59 | 20.47 | 0 | 0 | 0 | 0 | 0.08 | -20.0 | 6.15 | -35.26 | 0.72 | 22.03 | 0 | 0 | 8.21 | -10.47 | 8.93 | -8.5 | 1.95 | 163.51 | 10.16 | 2.52 | 0.00 | 0 |
| 2014 (1) | 9.3 | 224.04 | 0.95 | 0 | 0 | 0 | 0 | 0 | 16.32 | -6.8 | 1.23 | -79.26 | 5.33 | 4.92 | 32.66 | 12.57 | 2.15 | -17.31 | 0 | 0 | 0 | 0 | 0.1 | -23.08 | 9.5 | -29.99 | 0.59 | 0 | 0 | 0 | 9.17 | 5.77 | 9.76 | 12.57 | 0.74 | 311.11 | 9.91 | 11.98 | 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) | 9.98 | 38.61 | -18.46 | 29.75 | -3.97 | -12.73 | 0.69 | -57.67 | -84.46 | 0 | 0 | 0 | 13.8 | -4.89 | 10.05 | 1.03 | -46.91 | -25.9 | 17.94 | -0.5 | 2.16 | 34.68 | -2.92 | -3.01 | 14.44 | 5.56 | -1.7 | 23.95 | 1.4 | 3.77 | 0.53 | -18.46 | -55.08 | 0.73 | 1.39 | 7.35 | 10.87 | 0.0 | 0.0 | 5.59 | 0.0 | 5.08 | 3.26 | 0.0 | -11.65 | 28.9 | 3.7 | 9.14 | 37.75 | 2.83 | 6.37 | -1.25 | 34.9 | 50.59 | 27.65 | 6.55 | 15.45 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.2 | -47.86 | -47.98 | 30.98 | 0.32 | -46.67 | 1.63 | -37.79 | -63.45 | 0 | 0 | 0 | 14.51 | 24.44 | 15.16 | 1.94 | 142.5 | 7.18 | 18.03 | 15.73 | 6.31 | 35.72 | 11.35 | 8.73 | 13.68 | -0.44 | -7.19 | 23.62 | -0.13 | -0.38 | 0.65 | -16.67 | -71.49 | 0.72 | 16.13 | 2.86 | 10.87 | 0.0 | 0.0 | 5.59 | 5.08 | 5.08 | 3.26 | -11.65 | -11.65 | 27.87 | 8.23 | 11.12 | 36.71 | 5.58 | 7.65 | -1.92 | 27.82 | 54.18 | 25.95 | 12.39 | 24.22 | 0.00 | 0 | 0 |
| 24Q1 (18) | 13.81 | 114.11 | -18.33 | 30.88 | 0.13 | -52.02 | 2.62 | -27.42 | -41.26 | 0 | 0 | 0 | 11.66 | -0.85 | 4.11 | 0.8 | 221.21 | 566.67 | 15.58 | -0.95 | -5.97 | 32.08 | -1.89 | 6.17 | 13.74 | 2.61 | -8.46 | 23.65 | 1.28 | -0.13 | 0.78 | -13.33 | -76.99 | 0.62 | -4.62 | -11.43 | 10.87 | 0.0 | 0.0 | 5.32 | 0.0 | 13.19 | 3.69 | 0.0 | -37.88 | 25.75 | -0.27 | 18.94 | 34.77 | -0.2 | 7.68 | -2.66 | 18.4 | -11.3 | 23.09 | 2.35 | 19.89 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.45 | -47.3 | -49.69 | 30.84 | -9.53 | -56.9 | 3.61 | -18.69 | -19.06 | 0 | 0 | 0 | 11.76 | -6.22 | -7.91 | -0.66 | -147.48 | -1200.0 | 15.73 | -10.42 | -15.11 | 32.70 | -8.54 | 3.58 | 13.39 | -8.85 | -13.05 | 23.35 | 1.17 | -0.3 | 0.9 | -23.73 | -80.04 | 0.65 | -4.41 | 80.56 | 10.87 | 0.0 | 0.0 | 5.32 | 0.0 | 13.19 | 3.69 | 0.0 | -37.88 | 25.82 | -2.49 | 11.49 | 34.84 | -1.83 | 3.08 | -3.26 | -28.85 | 11.65 | 22.56 | -5.8 | 15.87 | 0.00 | 0 | 0 |
| 23Q3 (16) | 12.24 | -11.56 | 50.55 | 34.09 | -41.32 | -52.63 | 4.44 | -0.45 | -0.45 | 0 | 0 | 0 | 12.54 | -0.48 | -16.68 | 1.39 | -23.2 | -21.91 | 17.56 | 3.54 | -15.21 | 35.76 | 8.83 | 9.25 | 14.69 | -0.34 | -14.74 | 23.08 | -2.66 | -0.6 | 1.18 | -48.25 | -79.0 | 0.68 | -2.86 | 119.35 | 10.87 | 0.0 | 0.0 | 5.32 | 0.0 | 13.19 | 3.69 | 0.0 | -37.88 | 26.48 | 5.58 | 15.18 | 35.49 | 4.08 | 5.53 | -2.53 | 39.62 | -954.17 | 23.95 | 14.65 | 5.27 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 13.84 | -18.15 | 39.66 | 58.09 | -9.74 | -17.16 | 4.46 | 0.0 | 27.07 | 0 | 0 | 0 | 12.6 | 12.5 | -20.3 | 1.81 | 1408.33 | 5.23 | 16.96 | 2.35 | -15.16 | 32.86 | 8.72 | 14.43 | 14.74 | -1.8 | -25.44 | 23.71 | 0.13 | 4.73 | 2.28 | -32.74 | -66.12 | 0.7 | 0.0 | 125.81 | 10.87 | 0.0 | -19.96 | 5.32 | 13.19 | 13.19 | 3.69 | -37.88 | -37.88 | 25.08 | 15.84 | 18.25 | 34.1 | 5.61 | 7.06 | -4.19 | -75.31 | -6.89 | 20.89 | 8.46 | 20.82 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 16.91 | 31.9 | 69.1 | 64.36 | -10.06 | -5.73 | 4.46 | 0.0 | 74.22 | 0 | 0 | 0 | 11.2 | -12.29 | -25.63 | 0.12 | 100.0 | -95.31 | 16.57 | -10.58 | -25.29 | 30.22 | -4.28 | 2.26 | 15.01 | -2.53 | -30.28 | 23.68 | 1.11 | 2.87 | 3.39 | -24.83 | -56.82 | 0.7 | 94.44 | 118.75 | 10.87 | 0.0 | -19.96 | 4.7 | 0.0 | 29.48 | 5.94 | 0.0 | 249.41 | 21.65 | -6.52 | -21.33 | 32.29 | -4.47 | -1.7 | -2.39 | 35.23 | 27.36 | 19.26 | -1.08 | -20.51 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 12.82 | 57.69 | 54.27 | 71.56 | -0.57 | 4.21 | 4.46 | 0.0 | 177.02 | 0 | 0 | 0 | 12.77 | -15.15 | -26.44 | 0.06 | -96.63 | -96.65 | 18.53 | -10.53 | -24.49 | 31.57 | -3.53 | -0.73 | 15.4 | -10.62 | -22.38 | 23.42 | 0.86 | 4.69 | 4.51 | -19.75 | -49.67 | 0.36 | 16.13 | 9.09 | 10.87 | 0.0 | -19.96 | 4.7 | 0.0 | 29.48 | 5.94 | 0.0 | 249.41 | 23.16 | 0.74 | -7.21 | 33.8 | 0.51 | 11.59 | -3.69 | -1437.5 | 37.88 | 19.47 | -14.42 | 2.37 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 8.13 | -17.96 | -37.89 | 71.97 | 2.64 | 4.33 | 4.46 | 27.07 | 565.67 | 0 | 0 | 0 | 15.05 | -4.81 | -29.64 | 1.78 | 3.49 | -54.01 | 20.71 | 3.6 | -30.92 | 32.73 | 13.98 | -15.89 | 17.23 | -12.85 | -14.06 | 23.22 | 2.56 | 3.57 | 5.62 | -16.49 | -44.25 | 0.31 | 0.0 | -6.06 | 10.87 | -19.96 | -19.96 | 4.7 | 0.0 | 29.48 | 5.94 | 0.0 | 249.41 | 22.99 | 8.39 | -0.48 | 33.63 | 5.59 | 18.29 | -0.24 | 93.88 | 96.19 | 22.75 | 31.58 | 35.42 | 0.00 | -2.99 | 13.47 |
| 22Q2 (11) | 9.91 | -0.9 | -26.59 | 70.12 | 2.71 | 1.74 | 3.51 | 37.11 | 0 | 0 | 0 | 0 | 15.81 | 4.98 | -25.56 | 1.72 | -32.81 | -52.35 | 19.99 | -9.87 | -32.08 | 28.71 | -2.84 | -27.97 | 19.77 | -8.17 | 4.38 | 22.64 | -1.65 | -3.5 | 6.73 | -14.27 | -37.69 | 0.31 | -3.12 | -3.12 | 13.58 | 0.0 | 0.0 | 4.7 | 29.48 | 53.09 | 5.94 | 249.41 | 194.06 | 21.21 | -22.93 | -4.37 | 31.85 | -3.04 | 16.8 | -3.92 | -19.15 | 33.22 | 17.29 | -28.64 | 6.01 | 0.00 | 27.26 | 54.93 |
| 22Q1 (10) | 10.0 | 20.34 | -23.25 | 68.27 | -0.58 | 1.13 | 2.56 | 59.01 | 0 | 0 | 0 | 0 | 15.06 | -13.25 | -12.29 | 2.56 | 43.02 | 4.92 | 22.18 | -9.62 | -14.59 | 29.55 | -7.08 | -27.17 | 21.53 | 8.52 | 21.36 | 23.02 | 2.91 | -1.16 | 7.85 | -12.39 | -27.31 | 0.32 | -3.03 | -13.51 | 13.58 | 0.0 | 0.0 | 3.63 | 0.0 | 18.24 | 1.7 | 0.0 | -15.84 | 27.52 | 10.26 | 49.32 | 32.85 | 8.45 | 39.67 | -3.29 | 44.61 | 24.02 | 24.23 | 27.39 | 71.84 | 0.00 | -5.76 | 18.51 |
| 21Q4 (9) | 8.31 | -36.52 | -44.15 | 68.67 | -0.45 | 52.33 | 1.61 | 140.3 | 0 | 0 | 0 | 0 | 17.36 | -18.84 | 0.64 | 1.79 | -53.75 | 23.45 | 24.54 | -18.15 | 7.07 | 31.80 | -18.26 | -22.77 | 19.84 | -1.05 | 24.08 | 22.37 | -0.22 | -3.2 | 8.96 | -11.11 | -16.65 | 0.33 | 0.0 | -13.16 | 13.58 | 0.0 | 0.0 | 3.63 | 0.0 | 18.24 | 1.7 | 0.0 | -15.84 | 24.96 | 8.05 | 45.2 | 30.29 | 6.54 | 35.95 | -5.94 | 5.71 | -249.41 | 19.02 | 13.21 | 22.79 | 0.00 | -2.47 | 33.8 |
| 21Q3 (8) | 13.09 | -3.04 | 36.35 | 68.98 | 0.09 | 48.79 | 0.67 | 0 | 0 | 0 | 0 | 0 | 21.39 | 0.71 | 17.72 | 3.87 | 7.2 | 202.34 | 29.98 | 1.87 | 26.07 | 38.91 | -2.39 | -19.3 | 20.05 | 5.86 | 29.02 | 22.42 | -4.43 | -1.58 | 10.08 | -6.67 | -5.35 | 0.33 | 3.12 | -8.33 | 13.58 | 0.0 | 0.0 | 3.63 | 18.24 | 18.24 | 1.7 | -15.84 | -15.84 | 23.1 | 4.15 | 46.85 | 28.43 | 4.25 | 36.55 | -6.3 | -7.33 | -108.61 | 16.8 | 3.0 | 32.18 | 0.00 | 32.45 | 31.33 |
| 21Q2 (7) | 13.5 | 3.61 | 1.73 | 68.92 | 2.09 | 115.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | 21.24 | 23.7 | 86.15 | 3.61 | 47.95 | 101.68 | 29.43 | 13.32 | 94.77 | 39.86 | -1.77 | 0 | 18.94 | 6.76 | 151.19 | 23.46 | 0.73 | -0.3 | 10.8 | 0.0 | 0 | 0.32 | -13.51 | -93.96 | 13.58 | 0.0 | -30.04 | 3.07 | 0.0 | 0 | 2.02 | 0.0 | 0 | 22.18 | 20.35 | 0 | 27.27 | 15.94 | 39.27 | -5.87 | -35.57 | -101.72 | 16.31 | 15.67 | 660.48 | 0.00 | -2.65 | -97.48 |
| 21Q1 (6) | 13.03 | -12.43 | 12.33 | 67.51 | 49.76 | 115.69 | 0 | 0 | 0 | 0 | 0 | 0 | 17.17 | -0.46 | 94.45 | 2.44 | 68.28 | 121.82 | 25.97 | 13.31 | 83.15 | 40.58 | -1.46 | 0 | 17.74 | 10.94 | 129.79 | 23.29 | 0.78 | 26.23 | 10.8 | 0.47 | 980.0 | 0.37 | -2.63 | -93.07 | 13.58 | 0.0 | -30.04 | 3.07 | 0.0 | 0 | 2.02 | 0.0 | 0 | 18.43 | 7.21 | 0 | 23.52 | 5.57 | 25.37 | -4.33 | -154.71 | -95.05 | 14.1 | -8.97 | 735.14 | 0.00 | 6.4 | -98.13 |
| 20Q4 (5) | 14.88 | 55.0 | 59.49 | 45.08 | -2.76 | 54.33 | 0 | 0 | 0 | 0 | 0 | 0 | 17.25 | -5.06 | 58.11 | 1.45 | 13.28 | 10.69 | 22.92 | -3.62 | 48.25 | 41.18 | -14.6 | 0 | 15.99 | 2.9 | 109.57 | 23.11 | 1.45 | 27.47 | 10.75 | 0.94 | 975.0 | 0.38 | 5.56 | -92.66 | 13.58 | 0.0 | -30.04 | 3.07 | 0.0 | 12.04 | 2.02 | 0.0 | 477.14 | 17.19 | 9.28 | 17.98 | 22.28 | 7.01 | 26.16 | -1.7 | 43.71 | 15.84 | 15.49 | 21.87 | 23.43 | 0.00 | -4.28 | -98.56 |
| 20Q3 (4) | 9.6 | -27.66 | 0.0 | 46.36 | 44.74 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 18.17 | 59.25 | 0.0 | 1.28 | -28.49 | 0.0 | 23.78 | 57.38 | 0.0 | 48.22 | 0 | 0.0 | 15.54 | 106.1 | 0.0 | 22.78 | -3.19 | 0.0 | 10.65 | 0 | 0.0 | 0.36 | -93.21 | 0.0 | 13.58 | -30.04 | 0.0 | 3.07 | 0 | 0.0 | 2.02 | 0 | 0.0 | 15.73 | 0 | 0.0 | 20.82 | 6.33 | 0.0 | -3.02 | -3.78 | 0.0 | 12.71 | 536.77 | 0.0 | 0.00 | -97.45 | 0.0 |
