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) | 23.21 | -22.89 | 7.44 | -13.49 | 3.06 | -57.79 | 0 | 0 | 39.4 | -41.46 | -3.48 | 0 | 9.32 | -38.6 | 23.65 | 4.89 | 13.36 | 18.23 | 17.62 | 12.16 | 29.17 | 43.91 | 3.83 | -6.13 | 35.09 | 0.0 | 0.15 | 0.0 | 1.56 | 0.0 | -10.3 | 0 | -8.59 | 0 | -2.27 | 0 | -12.57 | 0 | 0.56 | -1.15 |
| 2022 (9) | 30.1 | -0.56 | 8.6 | -63.71 | 7.25 | 48.57 | 0 | 0 | 67.31 | -19.37 | -1.55 | 0 | 15.18 | -1.43 | 22.55 | 22.25 | 11.3 | -15.17 | 15.71 | 7.38 | 20.27 | -24.9 | 4.08 | -1.21 | 35.09 | 22.74 | 0.15 | 0.0 | 1.56 | 0.0 | -6.8 | 0 | -5.1 | 0 | -1.66 | 0 | -8.46 | 0 | 0.57 | -6.18 |
| 2021 (8) | 30.27 | 12.36 | 23.7 | -24.93 | 4.88 | -76.81 | 0 | 0 | 83.48 | -12.63 | 0.25 | 0 | 15.4 | -40.72 | 18.45 | -32.15 | 13.32 | -30.08 | 14.63 | 26.89 | 26.99 | 34.41 | 4.13 | -2.59 | 28.59 | 0.0 | 0.15 | 0.0 | 1.56 | 0.0 | -5.34 | 0 | -3.63 | 0 | -1.0 | 0 | -6.34 | 0 | 0.61 | 6.73 |
| 2020 (7) | 26.94 | 23.35 | 31.57 | 13.97 | 21.04 | 42.55 | 0 | 0 | 95.55 | 12.82 | -5.35 | 0 | 25.98 | -2.99 | 27.19 | -14.01 | 19.05 | 27.17 | 11.53 | 72.09 | 20.08 | -47.32 | 4.24 | 125.53 | 28.59 | 38.85 | 0.15 | 0 | 1.56 | 550.0 | -5.72 | 0 | -4.01 | 0 | -1.73 | 0 | -7.45 | 0 | 0.57 | 0.68 |
| 2019 (6) | 21.84 | -52.11 | 27.7 | -14.03 | 14.76 | -59.97 | 0 | 0 | 84.69 | -9.7 | 1.52 | 0 | 26.78 | -16.36 | 31.62 | -7.38 | 14.98 | -12.86 | 6.7 | 43.78 | 38.12 | -22.85 | 1.88 | -6.0 | 20.59 | -39.28 | 0 | 0 | 0.24 | 0.0 | 1.47 | 0 | 1.71 | 0 | -2.6 | 0 | -1.13 | 0 | 0.56 | -1.79 |
| 2018 (5) | 45.6 | -21.7 | 32.22 | -50.05 | 36.87 | 276.99 | 0 | 0 | 93.79 | -25.62 | -14.29 | 0 | 32.02 | -30.47 | 34.14 | -6.52 | 17.19 | -38.45 | 4.66 | 2230.0 | 49.41 | -20.16 | 2.0 | 316.67 | 33.91 | 0.0 | 1.25 | 0.0 | 0.24 | 0.0 | -39.47 | 0 | -37.98 | 0 | -2.1 | 0 | -41.57 | 0 | 0.57 | 13.5 |
| 2017 (4) | 58.24 | -17.19 | 64.5 | 72.78 | 9.78 | -67.73 | 0 | 0 | 126.09 | -27.79 | -26.39 | 0 | 46.05 | 24.02 | 36.52 | 71.75 | 27.93 | -9.79 | 0.2 | 0 | 61.89 | 21.52 | 0.48 | -12.73 | 33.91 | 0.06 | 1.25 | 1.63 | 0.24 | 0.0 | -26.22 | 0 | -24.74 | 0 | -0.3 | 0 | -26.52 | 0 | 0.51 | 35.53 |
| 2016 (3) | 70.33 | 89.21 | 37.33 | 20.26 | 30.31 | 144.63 | 0 | 0 | 174.61 | -7.07 | 0.33 | 725.0 | 37.13 | -39.3 | 21.26 | -34.68 | 30.96 | -0.29 | 0 | 0 | 50.93 | 11.98 | 0.55 | 2650.0 | 33.89 | 2.05 | 1.23 | 0.0 | 0.24 | 0.0 | 0.2 | 0 | 1.67 | 42.74 | 1.36 | 0 | 1.56 | 0 | 0.37 | 2.88 |
| 2015 (2) | 37.17 | 83.37 | 31.04 | 90.66 | 12.39 | 89.74 | 0 | 0 | 187.9 | 41.88 | 0.04 | 33.33 | 61.17 | 64.92 | 32.55 | 16.24 | 31.05 | 10.85 | 0 | 0 | 45.48 | -0.35 | 0.02 | -33.33 | 33.21 | 8.04 | 1.23 | 0.0 | 0.24 | 0.0 | -0.29 | 0 | 1.17 | -2.5 | -0.61 | 0 | -0.9 | 0 | 0.36 | 24.2 |
| 2014 (1) | 20.27 | 12.24 | 16.28 | 12.66 | 6.53 | 37.76 | 0 | 0 | 132.44 | 60.36 | 0.03 | 0 | 37.09 | 46.48 | 28.01 | -8.65 | 28.01 | 177.05 | 0.23 | 0.0 | 45.64 | 111.69 | 0.03 | -25.0 | 30.74 | 5.27 | 1.23 | 0.0 | 0.24 | 0.0 | -0.26 | 0 | 1.2 | 14.29 | -0.18 | 0 | -0.44 | 0 | 0.29 | 17.31 |
| 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) | 21.2 | -4.93 | -21.54 | 22.22 | -26.81 | 340.0 | 2.81 | 2.55 | -13.8 | 0 | 0 | 0 | 18.35 | -25.59 | 126.26 | -0.78 | -95.0 | -609.09 | 31.17 | 24.63 | 372.27 | 43.41 | 6.86 | 172.18 | 13.16 | -21.57 | 37.08 | 15.65 | -4.05 | -3.28 | 45.29 | 44.01 | 86.38 | 3.74 | -0.53 | -6.5 | 35.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -11.59 | -8.72 | -41.0 | -9.89 | -10.5 | -51.92 | -1.7 | 15.84 | 19.81 | -13.29 | -4.81 | -28.53 | 0.55 | -0.51 | -2.71 |
| 24Q2 (19) | 22.3 | 10.95 | -19.81 | 30.36 | 35.78 | 504.78 | 2.74 | 7.45 | -24.73 | 0 | 0 | 0 | 24.66 | 50.37 | 211.36 | -0.4 | -350.0 | 51.22 | 25.01 | 68.08 | 278.37 | 40.63 | 22.37 | 205.23 | 16.78 | -0.83 | 84.6 | 16.31 | -4.73 | 0.99 | 31.45 | 8.19 | 35.62 | 3.76 | -0.79 | -6.47 | 35.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -10.66 | -5.13 | -30.8 | -8.95 | -6.17 | -38.98 | -2.02 | 16.53 | -6.32 | -12.68 | -0.96 | -26.17 | 0.55 | -0.55 | -2.58 |
| 24Q1 (18) | 20.1 | -13.4 | -15.26 | 22.36 | 200.54 | 349.9 | 2.55 | -16.67 | -33.59 | 0 | 0 | 0 | 16.4 | 32.36 | 49.36 | 0.16 | 107.73 | 133.33 | 14.88 | 59.66 | 75.47 | 33.20 | 40.35 | 137.64 | 16.92 | 26.65 | 57.98 | 17.12 | -2.84 | 9.46 | 29.07 | -0.34 | 50.15 | 3.79 | -1.04 | -6.19 | 35.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -10.14 | 1.55 | -39.09 | -8.43 | 1.86 | -51.08 | -2.42 | -6.61 | -47.56 | -12.56 | 0.08 | -40.65 | 0.56 | -0.65 | -0.71 |
| 23Q4 (17) | 23.21 | -14.1 | -22.89 | 7.44 | 47.33 | -13.49 | 3.06 | -6.13 | -57.79 | 0 | 0 | 0 | 12.39 | 52.77 | -13.78 | -2.07 | -1781.82 | -45.77 | 9.32 | 41.21 | -38.6 | 23.65 | 48.31 | 4.89 | 13.36 | 39.17 | 18.23 | 17.62 | 8.9 | 12.16 | 29.17 | 20.04 | 43.91 | 3.83 | -4.25 | -6.13 | 35.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -10.3 | -25.3 | -51.47 | -8.59 | -31.95 | -68.43 | -2.27 | -7.08 | -36.75 | -12.57 | -21.57 | -48.58 | 0.56 | -1.02 | -1.15 |
| 23Q3 (16) | 27.02 | -2.84 | -11.53 | 5.05 | 0.6 | -22.78 | 3.26 | -10.44 | -59.4 | 0 | 0 | 0 | 8.11 | 2.4 | -50.52 | -0.11 | 86.59 | -57.14 | 6.6 | -0.15 | -67.15 | 15.95 | 19.83 | -40.01 | 9.6 | 5.61 | -10.61 | 16.18 | 0.19 | 4.93 | 24.3 | 4.79 | 21.93 | 4.0 | -0.5 | -1.72 | 35.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -8.22 | -0.86 | -50.83 | -6.51 | -1.09 | -74.06 | -2.12 | -11.58 | -35.03 | -10.34 | -2.89 | -47.29 | 0.57 | -0.38 | 0.29 |
| 23Q2 (15) | 27.81 | 17.24 | 21.44 | 5.02 | 1.01 | -59.87 | 3.64 | -5.21 | -45.83 | 0 | 0 | -100.0 | 7.92 | -27.87 | -58.23 | -0.82 | -70.83 | -645.45 | 6.61 | -22.05 | -68.05 | 13.31 | -4.72 | -50.23 | 9.09 | -15.13 | -28.26 | 16.15 | 3.26 | 5.14 | 23.19 | 19.78 | 7.96 | 4.02 | -0.5 | -1.95 | 35.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -8.15 | -11.8 | -51.49 | -6.44 | -15.41 | -75.0 | -1.9 | -15.85 | -29.25 | -10.05 | -12.54 | -46.72 | 0.57 | 1.35 | 11.89 |
| 23Q1 (14) | 23.72 | -21.2 | -11.66 | 4.97 | -42.21 | -69.86 | 3.84 | -47.03 | -41.46 | 0 | 0 | -100.0 | 10.98 | -23.59 | -37.58 | -0.48 | 66.2 | -900.0 | 8.48 | -44.14 | -52.06 | 13.97 | -38.05 | -37.96 | 10.71 | -5.22 | -23.06 | 15.64 | -0.45 | 1.69 | 19.36 | -4.49 | -13.34 | 4.04 | -0.98 | -1.22 | 35.09 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -7.29 | -7.21 | -38.33 | -5.58 | -9.41 | -56.3 | -1.64 | 1.2 | -177.97 | -8.93 | -5.56 | -52.39 | 0.56 | -1.09 | 10.1 |
| 22Q4 (13) | 30.1 | -1.44 | -0.56 | 8.6 | 31.5 | -63.71 | 7.25 | -9.71 | 48.57 | 0 | 0 | 0 | 14.37 | -12.32 | -36.47 | -1.42 | -1928.57 | -39.22 | 15.18 | -24.44 | -1.43 | 22.55 | -15.18 | 22.25 | 11.3 | 5.21 | -15.17 | 15.71 | 1.88 | 7.38 | 20.27 | 1.71 | -24.9 | 4.08 | 0.25 | -1.21 | 35.09 | 0.0 | 22.74 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -6.8 | -24.77 | -27.34 | -5.1 | -36.36 | -40.5 | -1.66 | -5.73 | -66.0 | -8.46 | -20.51 | -33.44 | 0.57 | 0.42 | -6.18 |
| 22Q3 (12) | 30.54 | 33.36 | 10.85 | 6.54 | -47.72 | -70.25 | 8.03 | 19.49 | 64.89 | 0 | -100.0 | 0 | 16.39 | -13.55 | -9.95 | -0.07 | 36.36 | 90.14 | 20.09 | -2.9 | -0.99 | 26.59 | -0.57 | 13.9 | 10.74 | -15.23 | -18.39 | 15.42 | 0.39 | 16.82 | 19.93 | -7.22 | -20.47 | 4.07 | -0.73 | -2.16 | 35.09 | 0.0 | 22.74 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -5.45 | -1.3 | -26.74 | -3.74 | -1.63 | -43.85 | -1.57 | -6.8 | -61.86 | -7.02 | -2.48 | -33.21 | 0.57 | 11.15 | -6.59 |
| 22Q2 (11) | 22.9 | -14.71 | -35.71 | 12.51 | -24.14 | -55.13 | 6.72 | 2.44 | 31.76 | 0.05 | 0.0 | 0 | 18.96 | 7.79 | -5.91 | -0.11 | -283.33 | 81.97 | 20.69 | 16.96 | -6.3 | 26.74 | 18.76 | 18.0 | 12.67 | -8.98 | -20.46 | 15.36 | -0.13 | 31.06 | 21.48 | -3.85 | -21.61 | 4.1 | 0.24 | -2.15 | 35.09 | 0.0 | 22.74 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -5.38 | -2.09 | -49.86 | -3.68 | -3.08 | -94.71 | -1.47 | -149.15 | -34.86 | -6.85 | -16.89 | -46.37 | 0.51 | -0.27 | -16.14 |
| 22Q1 (10) | 26.85 | -11.3 | 2.17 | 16.49 | -30.42 | -51.3 | 6.56 | 34.43 | 85.84 | 0.05 | 0 | 0 | 17.59 | -22.24 | -21.86 | 0.06 | 105.88 | -97.68 | 17.69 | 14.87 | -26.17 | 22.52 | 22.06 | -8.76 | 13.92 | 4.5 | -5.88 | 15.38 | 5.13 | 32.13 | 22.34 | -17.23 | -2.87 | 4.09 | -0.97 | -2.85 | 35.09 | 22.74 | 22.74 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -5.27 | 1.31 | -73.93 | -3.57 | 1.65 | -170.45 | -0.59 | 41.0 | 52.8 | -5.86 | 7.57 | -36.92 | 0.51 | -15.71 | -8.2 |
| 21Q4 (9) | 30.27 | 9.87 | 12.36 | 23.7 | 7.83 | -24.93 | 4.88 | 0.21 | -76.81 | 0 | 0 | 0 | 22.62 | 24.29 | -13.2 | -1.02 | -43.66 | -580.0 | 15.4 | -24.1 | -40.72 | 18.45 | -20.97 | -32.15 | 13.32 | 1.22 | -30.08 | 14.63 | 10.83 | 26.89 | 26.99 | 7.7 | 34.41 | 4.13 | -0.72 | -2.59 | 28.59 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -5.34 | -24.19 | 6.64 | -3.63 | -39.62 | 9.48 | -1.0 | -3.09 | 42.2 | -6.34 | -20.3 | 14.9 | 0.61 | -0.01 | 6.73 |
| 21Q3 (8) | 27.55 | -22.66 | 19.06 | 21.98 | -21.16 | -21.95 | 4.87 | -4.51 | -77.41 | 0 | 0 | 0 | 18.2 | -9.68 | -36.61 | -0.71 | -16.39 | -187.65 | 20.29 | -8.11 | -22.38 | 23.34 | 3.0 | -19.18 | 13.16 | -17.39 | -23.4 | 13.2 | 12.63 | 16.5 | 25.06 | -8.54 | 20.19 | 4.16 | -0.72 | 177.33 | 28.59 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -4.3 | -19.78 | 21.53 | -2.6 | -37.57 | 31.22 | -0.97 | 11.01 | 62.84 | -5.27 | -12.61 | 34.86 | 0.61 | -0.22 | 9.35 |
| 21Q2 (7) | 35.62 | 35.54 | 5.23 | 27.88 | -17.66 | -11.04 | 5.1 | 44.48 | -84.85 | 0 | 0 | 0 | 20.15 | -10.48 | 1.77 | -0.61 | -123.55 | -74.29 | 22.08 | -7.85 | -15.27 | 22.66 | -8.18 | 0 | 15.93 | 7.71 | 9.64 | 11.72 | 0.69 | 6.55 | 27.4 | 19.13 | 42.41 | 4.19 | -0.48 | 173.86 | 28.59 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -3.59 | -18.48 | 42.83 | -1.89 | -43.18 | 58.73 | -1.09 | 12.8 | 62.02 | -4.68 | -9.35 | 48.85 | 0.61 | 9.18 | 9.32 |
| 21Q1 (6) | 26.28 | -2.45 | 18.49 | 33.86 | 7.25 | 3.77 | 3.53 | -83.22 | -89.59 | 0 | 0 | 0 | 22.51 | -13.62 | 7.29 | 2.59 | 1826.67 | 145.68 | 23.96 | -7.78 | -11.91 | 24.68 | -9.23 | 0 | 14.79 | -22.36 | -13.66 | 11.64 | 0.95 | 5.53 | 23.0 | 14.54 | 13.13 | 4.21 | -0.71 | 127.57 | 28.59 | 0.0 | 38.85 | 0.15 | 0.0 | 0 | 1.56 | 0.0 | 550.0 | -3.03 | 47.03 | 27.86 | -1.32 | 67.08 | 66.75 | -1.25 | 27.75 | 61.89 | -4.28 | 42.55 | 42.78 | 0.56 | -2.01 | -12.64 |
| 20Q4 (5) | 26.94 | 16.42 | 23.35 | 31.57 | 12.11 | 13.97 | 21.04 | -2.41 | 42.55 | 0 | 0 | 0 | 26.06 | -9.23 | 24.04 | -0.15 | -118.52 | 77.27 | 25.98 | -0.61 | -2.99 | 27.19 | -5.86 | 0 | 19.05 | 10.88 | 27.17 | 11.53 | 1.77 | 72.09 | 20.08 | -3.69 | -47.32 | 4.24 | 182.67 | 125.53 | 28.59 | 0.0 | 38.85 | 0.15 | 0.0 | 0 | 1.56 | 0.0 | 550.0 | -5.72 | -4.38 | -489.12 | -4.01 | -6.08 | -334.5 | -1.73 | 33.72 | 33.46 | -7.45 | 7.91 | -559.29 | 0.57 | 2.44 | 0.68 |
| 20Q3 (4) | 23.14 | -31.64 | 0.0 | 28.16 | -10.15 | 0.0 | 21.56 | -35.97 | 0.0 | 0 | 0 | 0.0 | 28.71 | 45.0 | 0.0 | 0.81 | 331.43 | 0.0 | 26.14 | 0.31 | 0.0 | 28.88 | 0 | 0.0 | 17.18 | 18.24 | 0.0 | 11.33 | 3.0 | 0.0 | 20.85 | 8.37 | 0.0 | 1.5 | -1.96 | 0.0 | 28.59 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | -5.48 | 12.74 | 0.0 | -3.78 | 17.47 | 0.0 | -2.61 | 9.06 | 0.0 | -8.09 | 11.58 | 0.0 | 0.55 | -0.25 | 0.0 |
