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) | 5.06 | 13.71 | 7.64 | -5.33 | 0.47 | -14.55 | 0 | 0 | 19.65 | -30.61 | -4.05 | 0 | 4.2 | -46.7 | 21.37 | -23.18 | 7.02 | -9.54 | 0 | 0 | 0.32 | -46.67 | 0.29 | -47.27 | 21.69 | 1.74 | 0 | 0 | 0.06 | 0.0 | -13.38 | 0 | -13.32 | 0 | -1.38 | 0 | -14.76 | 0 | 0.00 | -76.52 |
| 2022 (9) | 4.45 | 89.36 | 8.07 | 44.62 | 0.55 | 1733.33 | 0 | 0 | 28.32 | 0.14 | -0.32 | 0 | 7.88 | 103.62 | 27.82 | 103.33 | 7.76 | -13.78 | 0 | 0 | 0.6 | 252.94 | 0.55 | 37.5 | 21.32 | 12.57 | 0 | 0 | 0.06 | 0.0 | -9.25 | 0 | -9.19 | 0 | -1.29 | 0 | -10.54 | 0 | 0.02 | 33.28 |
| 2021 (8) | 2.35 | -60.57 | 5.58 | -3.29 | 0.03 | 0 | 0 | 0 | 28.28 | 54.11 | -1.26 | 0 | 3.87 | -4.21 | 13.68 | -37.84 | 9.0 | 69.17 | 0 | 0 | 0.17 | 0 | 0.4 | 17.65 | 18.94 | 5.57 | 0 | 0 | 0.06 | 0.0 | -9.02 | 0 | -8.96 | 0 | -0.81 | 0 | -9.83 | 0 | 0.01 | 0 |
| 2020 (7) | 5.96 | 20.65 | 5.77 | 32.04 | 0 | 0 | 0 | 0 | 18.35 | 12.37 | -4.13 | 0 | 4.04 | 39.79 | 22.02 | 24.4 | 5.32 | -25.91 | 0 | 0 | 0 | 0 | 0.34 | -5.56 | 17.94 | 10.47 | 0 | 0 | 0.06 | 0.0 | -7.7 | 0 | -7.64 | 0 | 0.05 | 0 | -7.65 | 0 | 0.00 | 0 |
| 2019 (6) | 4.94 | 25.06 | 4.37 | -27.77 | 0.05 | -75.0 | 0 | 0 | 16.33 | -23.23 | -1.98 | 0 | 2.89 | -47.26 | 17.70 | -31.31 | 7.18 | 23.16 | 0 | 0 | 0 | 0 | 0.36 | 38.46 | 16.24 | -22.0 | 0 | 0 | 0.06 | 0.0 | -1.85 | 0 | -1.79 | 0 | -0.5 | 0 | -2.35 | 0 | 0.00 | 0 |
| 2018 (5) | 3.95 | -19.72 | 6.05 | 104.39 | 0.2 | 0 | 0 | 0 | 21.27 | 4.83 | -4.26 | 0 | 5.48 | 1.48 | 25.76 | -3.19 | 5.83 | -17.3 | 0.31 | 0.0 | 0.05 | 0 | 0.26 | -23.53 | 20.82 | 0.0 | 5.87 | 0.0 | 0.06 | 0.0 | -17.89 | 0 | -11.97 | 0 | -0.33 | 0 | -18.22 | 0 | 0.00 | 0 |
| 2017 (4) | 4.92 | -45.7 | 2.96 | 42.31 | 0 | 0 | 0 | 0 | 20.29 | -10.7 | -6.37 | 0 | 5.4 | 12.03 | 26.61 | 25.45 | 7.05 | -6.99 | 0.31 | 0.0 | 0 | 0 | 0.34 | 21.43 | 20.82 | 0.0 | 5.87 | 0.0 | 0.06 | 0.0 | -13.98 | 0 | -8.06 | 0 | 0.85 | 46.55 | -13.13 | 0 | 0.00 | 28.57 |
| 2016 (3) | 9.06 | -17.86 | 2.08 | 60.0 | 0 | 0 | 0 | 0 | 22.72 | -7.45 | -3.04 | 0 | 4.82 | 1.05 | 21.21 | 9.19 | 7.58 | 2.02 | 0.31 | 0.0 | 0 | 0 | 0.28 | 0.0 | 20.82 | -4.01 | 5.87 | 0.0 | 0.06 | 0.0 | -7.51 | 0 | -1.59 | 0 | 0.58 | -66.28 | -6.93 | 0 | 0.00 | 16.27 |
| 2015 (2) | 11.03 | 4.35 | 1.3 | -7.8 | 0 | 0 | 0 | 0 | 24.55 | -12.07 | -2.18 | 0 | 4.77 | -19.29 | 19.43 | -8.21 | 7.43 | -16.8 | 0.31 | -54.41 | 0 | 0 | 0.28 | -30.0 | 21.69 | -1.5 | 5.87 | 0.0 | 0.06 | 0.0 | -4.41 | 0 | 1.51 | -59.95 | 1.72 | -21.1 | -2.69 | 0 | 0.00 | 9.09 |
| 2014 (1) | 10.57 | 46.6 | 1.41 | 17.5 | 0 | 0 | 0 | 0 | 27.92 | -0.92 | -0.85 | 0 | 5.91 | 9.44 | 21.17 | 10.46 | 8.93 | -13.55 | 0.68 | -2.86 | 0 | 0 | 0.4 | -11.11 | 22.02 | 0.0 | 5.87 | 0.0 | 0.06 | 0.0 | -2.15 | 0 | 3.77 | -18.57 | 2.18 | 23.16 | 0.03 | -93.75 | 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) | 2.77 | -11.5 | -5.46 | 7.09 | -1.8 | -5.97 | 0.28 | -22.22 | -48.15 | 0 | 0 | 0 | 5.02 | -17.7 | 29.72 | -2.52 | -334.48 | 7.01 | 3.19 | -16.71 | -32.56 | 12.24 | -20.38 | -51.26 | 6.55 | -15.59 | -8.13 | 0 | 0 | 0 | 0.14 | -17.65 | -66.67 | 0.19 | -24.0 | -48.65 | 21.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -16.42 | -18.13 | -22.26 | -16.36 | -18.21 | -22.36 | -1.49 | -28.45 | -96.05 | -17.91 | -18.92 | -26.22 | 0.00 | -20.68 | -41.29 |
| 24Q2 (19) | 3.13 | -24.4 | -7.94 | 7.22 | -4.12 | -2.56 | 0.36 | -7.69 | -40.98 | 0 | 0 | 0 | 6.1 | -24.41 | 21.76 | -0.58 | -1066.67 | -31.82 | 3.83 | -21.19 | -40.9 | 15.37 | -24.64 | -43.81 | 7.76 | 9.76 | 16.87 | 0 | 0 | 0 | 0.17 | -26.09 | -67.31 | 0.25 | -3.85 | -40.48 | 21.69 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -13.9 | -4.35 | -29.79 | -13.84 | -4.37 | -29.95 | -1.16 | 7.94 | -18.37 | -15.06 | -3.29 | -28.83 | 0.01 | 0 | -55.7 |
| 24Q1 (18) | 4.14 | -18.18 | 44.76 | 7.53 | -1.44 | 10.25 | 0.39 | -17.02 | -29.09 | 0 | 0 | 0 | 8.07 | 17.3 | 107.46 | 0.06 | 0.0 | 106.32 | 4.86 | 15.71 | -9.83 | 20.39 | -4.58 | -5.56 | 7.07 | 0.71 | -5.48 | 0 | 0 | 0 | 0.23 | -28.12 | -50.0 | 0.26 | -10.34 | -45.83 | 21.69 | 0.0 | 1.74 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -13.32 | 0.45 | -30.59 | -13.26 | 0.45 | -30.77 | -1.26 | 8.7 | -7.69 | -14.58 | 1.22 | -28.23 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 5.06 | 72.7 | 13.71 | 7.64 | 1.33 | -5.33 | 0.47 | -12.96 | -14.55 | 0 | 0 | 0 | 6.88 | 77.78 | 13.34 | 0.06 | 102.21 | 111.11 | 4.2 | -11.21 | -46.7 | 21.37 | -14.87 | -23.18 | 7.02 | -1.54 | -9.54 | 0 | 0 | 0 | 0.32 | -23.81 | -46.67 | 0.29 | -21.62 | -47.27 | 21.69 | 0.0 | 1.74 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -13.38 | 0.37 | -44.65 | -13.32 | 0.37 | -44.94 | -1.38 | -81.58 | -6.98 | -14.76 | -4.02 | -40.04 | 0.00 | -46.43 | -76.52 |
| 23Q3 (16) | 2.93 | -13.82 | -19.28 | 7.54 | 1.75 | -8.5 | 0.54 | -11.48 | -1.82 | 0 | 0 | 0 | 3.87 | -22.75 | -55.62 | -2.71 | -515.91 | -601.85 | 4.73 | -27.01 | -29.93 | 25.11 | -8.22 | 6.15 | 7.13 | 7.38 | -14.2 | 0 | 0 | 0 | 0.42 | -19.23 | -42.47 | 0.37 | -11.9 | -41.27 | 21.69 | 0.0 | 12.27 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -13.43 | -25.4 | -51.75 | -13.37 | -25.54 | -52.1 | -0.76 | 22.45 | 28.3 | -14.19 | -21.39 | -43.19 | 0.01 | -40.15 | -43.93 |
| 23Q2 (15) | 3.4 | 18.88 | -7.86 | 7.41 | 8.49 | 0.0 | 0.61 | 10.91 | 12.96 | 0 | 0 | 0 | 5.01 | 28.79 | -20.22 | -0.44 | 53.68 | -588.89 | 6.48 | 20.22 | 31.44 | 27.35 | 26.67 | 46.7 | 6.64 | -11.23 | -22.88 | 0 | 0 | 0 | 0.52 | 13.04 | -40.23 | 0.42 | -12.5 | -37.31 | 21.69 | 1.74 | 12.27 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -10.71 | -5.0 | -14.06 | -10.65 | -5.03 | -14.15 | -0.98 | 16.24 | -6.52 | -11.69 | -2.81 | -13.39 | 0.01 | 43.01 | 16.53 |
| 23Q1 (14) | 2.86 | -35.73 | 33.02 | 6.83 | -15.37 | 10.88 | 0.55 | 0.0 | 17.02 | 0 | 0 | 0 | 3.89 | -35.91 | -46.34 | -0.95 | -75.93 | -131.71 | 5.39 | -31.6 | -9.56 | 21.59 | -22.39 | 5.73 | 7.48 | -3.61 | -17.07 | 0 | 0 | 0 | 0.46 | -23.33 | -45.88 | 0.48 | -12.73 | -35.14 | 21.32 | 0.0 | 12.57 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -10.2 | -10.27 | -8.17 | -10.14 | -10.34 | -8.22 | -1.17 | 9.3 | -60.27 | -11.37 | -7.87 | -11.91 | 0.01 | -48.8 | -20.81 |
| 22Q4 (13) | 4.45 | 22.59 | 89.36 | 8.07 | -2.06 | 44.62 | 0.55 | 0.0 | 1733.33 | 0 | 0 | 0 | 6.07 | -30.39 | -3.5 | -0.54 | -200.0 | -17.39 | 7.88 | 16.74 | 103.62 | 27.82 | 17.65 | 103.4 | 7.76 | -6.62 | -13.78 | 0 | 0 | 0 | 0.6 | -17.81 | 252.94 | 0.55 | -12.7 | 37.5 | 21.32 | 10.35 | 12.57 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -9.25 | -4.52 | -2.55 | -9.19 | -4.55 | -2.57 | -1.29 | -21.7 | -59.26 | -10.54 | -6.36 | -7.22 | 0.02 | 27.95 | 33.28 |
| 22Q3 (12) | 3.63 | -1.63 | -6.92 | 8.24 | 11.2 | 30.17 | 0.55 | 1.85 | 0 | 0 | 0 | 0 | 8.72 | 38.85 | 31.72 | 0.54 | 500.0 | 201.89 | 6.75 | 36.92 | 68.33 | 23.65 | 26.84 | 73.17 | 8.31 | -3.48 | 6.27 | 0 | 0 | 0 | 0.73 | -16.09 | 0 | 0.63 | -5.97 | 117.24 | 19.32 | 0.0 | 2.01 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -8.85 | 5.75 | -1.96 | -8.79 | 5.79 | -1.97 | -1.06 | -15.22 | -103.85 | -9.91 | 3.88 | -7.72 | 0.01 | 24.38 | 2.02 |
| 22Q2 (11) | 3.69 | 71.63 | -30.11 | 7.41 | 20.29 | 33.51 | 0.54 | 14.89 | 0 | 0 | 0 | 0 | 6.28 | -13.38 | -30.38 | 0.09 | 121.95 | -74.29 | 4.93 | -17.28 | 32.53 | 18.65 | -8.71 | 39.64 | 8.61 | -4.55 | 13.74 | 0 | 0 | 0 | 0.87 | 2.35 | 0 | 0.67 | -9.46 | 116.13 | 19.32 | 2.01 | 7.69 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -9.39 | 0.42 | -17.08 | -9.33 | 0.43 | -17.21 | -0.92 | -26.03 | -206.67 | -10.31 | -1.48 | -23.92 | 0.01 | -2.81 | 0 |
| 22Q1 (10) | 2.15 | -8.51 | -59.28 | 6.16 | 10.39 | 10.2 | 0.47 | 1466.67 | 0 | 0 | 0 | 0 | 7.25 | 15.26 | 13.99 | -0.41 | 10.87 | 33.87 | 5.96 | 54.01 | 63.29 | 20.42 | 49.31 | 21.93 | 9.02 | 0.22 | 40.72 | 0 | 0 | 0 | 0.85 | 400.0 | 0 | 0.74 | 85.0 | 111.43 | 18.94 | 0.0 | 5.57 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -9.43 | -4.55 | -12.66 | -9.37 | -4.58 | -12.76 | -0.73 | 9.88 | -461.54 | -10.16 | -3.36 | -19.53 | 0.01 | -13.82 | 0 |
| 21Q4 (9) | 2.35 | -39.74 | -60.57 | 5.58 | -11.85 | -3.29 | 0.03 | 0 | 0 | 0 | 0 | 0 | 6.29 | -4.98 | -14.54 | -0.46 | 13.21 | -318.18 | 3.87 | -3.49 | -4.21 | 13.68 | 0.16 | -37.83 | 9.0 | 15.09 | 69.17 | 0 | 0 | 0 | 0.17 | 0 | 0 | 0.4 | 37.93 | 17.65 | 18.94 | 0.0 | 5.57 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -9.02 | -3.92 | -17.14 | -8.96 | -3.94 | -17.28 | -0.81 | -55.77 | -1720.0 | -9.83 | -6.85 | -28.5 | 0.01 | -2.06 | 0 |
| 21Q3 (8) | 3.9 | -26.14 | -28.44 | 6.33 | 14.05 | 7.11 | 0 | 0 | 0 | 0 | 0 | 0 | 6.62 | -26.61 | 29.3 | -0.53 | -251.43 | 37.65 | 4.01 | 7.8 | 72.1 | 13.66 | 2.29 | -13.25 | 7.82 | 3.3 | 26.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.29 | -6.45 | -9.38 | 18.94 | 5.57 | 5.57 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -8.68 | -8.23 | -13.91 | -8.62 | -8.29 | -14.02 | -0.52 | -73.33 | -372.73 | -9.2 | -10.58 | -19.02 | 0.01 | 0 | 0 |
| 21Q2 (7) | 5.28 | 0.0 | 72.55 | 5.55 | -0.72 | 10.34 | 0 | 0 | 0 | 0 | 0 | 0 | 9.02 | 41.82 | 205.76 | 0.35 | 156.45 | 126.72 | 3.72 | 1.92 | 50.0 | 13.35 | -20.29 | 0 | 7.57 | 18.1 | 16.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.31 | -11.43 | 19.23 | 17.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -8.02 | 4.18 | -28.94 | -7.96 | 4.21 | -29.22 | -0.3 | -130.77 | 58.9 | -8.32 | 2.12 | -19.71 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.28 | -11.41 | 27.85 | 5.59 | -3.12 | 7.09 | 0 | 0 | 0 | 0 | 0 | 0 | 6.36 | -13.59 | 117.06 | -0.62 | -463.64 | 66.49 | 3.65 | -9.65 | 29.43 | 16.75 | -23.88 | 0 | 6.41 | 20.49 | 1.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.35 | 2.94 | 6.06 | 17.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -8.37 | -8.7 | -70.82 | -8.31 | -8.77 | -71.34 | -0.13 | -360.0 | 83.12 | -8.5 | -11.11 | -49.91 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.96 | 9.36 | 20.65 | 5.77 | -2.37 | 32.04 | 0 | 0 | 0 | 0 | 0 | 0 | 7.36 | 43.75 | 93.68 | -0.11 | 87.06 | -108.46 | 4.04 | 73.39 | 39.79 | 22.00 | 39.77 | 0 | 5.32 | -14.19 | -25.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.34 | 6.25 | -5.56 | 17.94 | 0.0 | 10.47 | 0 | 0 | 0 | 0.06 | 0.0 | 0.0 | -7.7 | -1.05 | -316.22 | -7.64 | -1.06 | -326.82 | 0.05 | 145.45 | 110.0 | -7.65 | 1.03 | -225.53 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.45 | 78.1 | 0.0 | 5.91 | 17.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.12 | 73.56 | 0.0 | -0.85 | 35.11 | 0.0 | 2.33 | -6.05 | 0.0 | 15.74 | 0 | 0.0 | 6.2 | -4.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.32 | 23.08 | 0.0 | 17.94 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.06 | 0.0 | 0.0 | -7.62 | -22.51 | 0.0 | -7.56 | -22.73 | 0.0 | -0.11 | 84.93 | 0.0 | -7.73 | -11.22 | 0.0 | 0.00 | 0 | 0.0 |
