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) | 22.19 | 6.22 | 7.8 | -24.27 | 0.03 | 0.0 | 0 | 0 | 32.4 | -18.47 | 0.02 | -93.55 | 3.71 | -10.6 | 11.45 | 9.65 | 6.14 | -39.15 | 3.05 | -13.84 | 0.63 | -4.55 | 0.23 | -34.29 | 15.81 | -0.06 | 4.91 | 0.61 | 2.85 | 37.02 | 4.52 | -19.72 | 12.28 | -2.38 | -0.66 | 0 | 3.86 | -19.58 | 0.29 | 2.32 |
| 2022 (9) | 20.89 | 12.68 | 10.3 | 1.98 | 0.03 | 0 | 0 | 0 | 39.74 | -15.72 | 0.31 | -27.91 | 4.15 | -17.17 | 10.44 | -1.72 | 10.09 | -22.68 | 3.54 | -0.84 | 0.66 | 0 | 0.35 | -12.5 | 15.82 | 2.53 | 4.88 | 0.83 | 2.08 | 0 | 5.63 | -26.6 | 12.58 | 0.64 | -0.83 | 0 | 4.8 | -36.84 | 0.29 | -0.72 |
| 2021 (8) | 18.54 | -36.44 | 10.1 | 405.0 | 0 | 0 | 0 | 0 | 47.15 | -33.13 | 0.43 | -96.51 | 5.01 | -59.69 | 10.63 | -39.73 | 13.05 | -3.33 | 3.57 | -1.11 | 0 | 0 | 0.4 | 300.0 | 15.43 | -20.01 | 4.84 | 34.44 | 0 | 0 | 7.67 | -37.79 | 12.5 | -21.53 | -0.07 | 0 | 7.6 | -38.41 | 0.29 | 4.19 |
| 2020 (7) | 29.17 | 85.21 | 2.0 | 0 | 0 | 0 | 0 | 0 | 70.51 | 139.26 | 12.33 | 30725.0 | 12.43 | 205.41 | 17.63 | 27.65 | 13.5 | 166.27 | 3.61 | -0.82 | 0.28 | 0 | 0.1 | 25.0 | 19.29 | 0.0 | 3.6 | 0.0 | 0 | 0 | 12.33 | 41000.0 | 15.93 | 338.84 | 0.01 | -88.89 | 12.34 | 10183.33 | 0.28 | -6.52 |
| 2019 (6) | 15.75 | 3.62 | 0 | 0 | 0 | 0 | 0 | 0 | 29.47 | 5.21 | 0.04 | -20.0 | 4.07 | 10.9 | 13.81 | 5.41 | 5.07 | -3.61 | 3.64 | -1.09 | 0 | 0 | 0.08 | 33.33 | 19.29 | 0.0 | 3.6 | 0.28 | 0 | 0 | 0.03 | -76.92 | 3.63 | -2.42 | 0.09 | -10.0 | 0.12 | -47.83 | 0.30 | 1.11 |
| 2018 (5) | 15.2 | 0.33 | 0 | 0 | 0 | 0 | 0 | 0 | 28.01 | 11.46 | 0.05 | 0 | 3.67 | 28.77 | 13.10 | 15.53 | 5.26 | 24.94 | 3.68 | -0.81 | 0 | 0 | 0.06 | 0.0 | 19.29 | 0.0 | 3.59 | -13.91 | 0 | 0 | 0.13 | 0 | 3.72 | 3.62 | 0.1 | 66.67 | 0.23 | 0 | 0.29 | 1.1 |
| 2017 (4) | 15.15 | -19.16 | 0 | 0 | 0 | 0 | 0 | 0 | 25.13 | 0.36 | -0.58 | 0 | 2.85 | 1.06 | 11.34 | 0.7 | 4.21 | 45.67 | 3.71 | -1.07 | 0 | 0 | 0.06 | 0.0 | 19.29 | 0.0 | 4.17 | -18.55 | 0 | 0 | -0.58 | 0 | 3.59 | -13.91 | 0.06 | -70.0 | -0.52 | 0 | 0.29 | -2.23 |
| 2016 (3) | 18.74 | 0.37 | 0 | 0 | 0 | 0 | 0 | 0 | 25.04 | 12.09 | -0.95 | 0 | 2.82 | 2.17 | 11.26 | -8.84 | 2.89 | -0.69 | 3.75 | 6.23 | 0 | 0 | 0.06 | -25.0 | 19.29 | 0.0 | 5.12 | -26.12 | 0 | 0 | -0.95 | 0 | 4.17 | -18.55 | 0.2 | -9.09 | -0.75 | 0 | 0.30 | -2.24 |
| 2015 (2) | 18.67 | -10.76 | 0 | 0 | 0 | 0 | 0 | 0 | 22.34 | -15.22 | -2.71 | 0 | 2.76 | 12.2 | 12.35 | 32.33 | 2.91 | -7.03 | 3.53 | -1.4 | 0 | 0 | 0.08 | -55.56 | 19.29 | -3.16 | 6.93 | 0.0 | 0 | 0 | -1.81 | 0 | 5.12 | -34.78 | 0.22 | 46.67 | -1.59 | 0 | 0.30 | -0.48 |
| 2014 (1) | 20.92 | 58.48 | 0 | 0 | 0 | 0 | 0 | 0 | 26.35 | 148.58 | -1.47 | 0 | 2.46 | 21.18 | 9.34 | -51.25 | 3.13 | 203.88 | 3.58 | -73.26 | 0 | 0 | 0.18 | 5.88 | 19.92 | -3.72 | 6.93 | 0.0 | 0.01 | -92.31 | 0.92 | -60.17 | 7.85 | -16.31 | 0.15 | 0 | 1.07 | -53.48 | 0.30 | 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) | 22.26 | -7.67 | 3.44 | 5.8 | -22.67 | -30.12 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 8.84 | 0.34 | 2.31 | -0.25 | -66.67 | -266.67 | 4.41 | -8.88 | -3.08 | 13.33 | -9.44 | -1.99 | 6.04 | -0.98 | -13.96 | 3.03 | 0.0 | -0.98 | 0.61 | -1.61 | -4.69 | 0.18 | 20.0 | -37.93 | 15.76 | -0.06 | -0.32 | 4.91 | 0.0 | 0.0 | 1.42 | 0.0 | -50.18 | 5.29 | -4.51 | 15.75 | 11.62 | -2.11 | -5.83 | -0.38 | 11.63 | 30.91 | 4.91 | -3.91 | 22.14 | 0.30 | 1.46 | 2.87 |
| 24Q2 (19) | 24.11 | 6.02 | 4.87 | 7.5 | 0.0 | -21.88 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 8.81 | 15.47 | -1.23 | -0.15 | -400.0 | -136.59 | 4.84 | 17.76 | 6.84 | 14.72 | 18.16 | 12.95 | 6.1 | 7.02 | -18.56 | 3.03 | -0.33 | -0.98 | 0.62 | 0.0 | -3.12 | 0.15 | -21.05 | -55.88 | 15.77 | -0.25 | -0.32 | 4.91 | 0.0 | 0.0 | 1.42 | -50.18 | -50.18 | 5.54 | 23.39 | 25.34 | 11.87 | -3.1 | -2.55 | -0.43 | 17.31 | 36.76 | 5.11 | 28.72 | 36.63 | 0.29 | -0.33 | 2.65 |
| 24Q1 (18) | 22.74 | 2.48 | 10.55 | 7.5 | -3.85 | -27.18 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7.63 | -2.18 | 8.38 | -0.03 | 40.0 | 94.0 | 4.11 | 10.78 | 8.44 | 12.46 | 8.8 | 22.81 | 5.7 | -7.17 | -37.02 | 3.04 | -0.33 | -0.98 | 0.62 | -1.59 | -4.62 | 0.19 | -17.39 | -50.0 | 15.81 | 0.0 | -0.06 | 4.91 | 0.0 | 0.61 | 2.85 | 0.0 | 37.02 | 4.49 | -0.66 | -12.48 | 12.25 | -0.24 | 1.41 | -0.52 | 21.21 | 32.47 | 3.97 | 2.85 | -8.94 | 0.30 | 0.79 | 3.41 |
| 23Q4 (17) | 22.19 | 3.11 | 6.22 | 7.8 | -6.02 | -24.27 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 7.8 | -9.72 | -11.86 | -0.05 | -133.33 | 84.85 | 3.71 | -18.46 | -10.6 | 11.45 | -15.82 | 9.65 | 6.14 | -12.54 | -39.15 | 3.05 | -0.33 | -13.84 | 0.63 | -1.56 | -4.55 | 0.23 | -20.69 | -34.29 | 15.81 | 0.0 | -0.06 | 4.91 | 0.0 | 0.61 | 2.85 | 0.0 | 37.02 | 4.52 | -1.09 | -19.72 | 12.28 | -0.49 | -2.38 | -0.66 | -20.0 | 20.48 | 3.86 | -3.98 | -19.58 | 0.29 | 0.93 | 2.32 |
| 23Q3 (16) | 21.52 | -6.39 | 27.56 | 8.3 | -13.54 | -19.42 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 8.64 | -3.14 | -13.17 | 0.15 | -63.41 | 50.0 | 4.55 | 0.44 | -39.49 | 13.60 | 4.38 | -25.82 | 7.02 | -6.28 | -40.81 | 3.06 | 0.0 | -13.8 | 0.64 | 0.0 | 0 | 0.29 | -14.71 | -17.14 | 15.81 | -0.06 | -0.19 | 4.91 | 0.0 | 0.61 | 2.85 | 0.0 | 37.02 | 4.57 | 3.39 | -23.19 | 12.34 | 1.31 | -4.42 | -0.55 | 19.12 | 36.05 | 4.02 | 7.49 | -21.02 | 0.29 | 1.24 | 2.36 |
| 23Q2 (15) | 22.99 | 11.76 | 10.64 | 9.6 | -6.8 | -12.73 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 8.92 | 26.7 | -22.57 | 0.41 | 182.0 | 13.89 | 4.53 | 19.53 | -34.25 | 13.03 | 28.47 | -19.71 | 7.49 | -17.24 | -39.74 | 3.06 | -0.33 | -13.8 | 0.64 | -1.54 | 0 | 0.34 | -10.53 | -10.53 | 15.82 | 0.0 | -0.13 | 4.91 | 0.61 | 0.61 | 2.85 | 37.02 | 37.02 | 4.42 | -13.84 | -24.44 | 12.18 | 0.83 | -4.92 | -0.68 | 11.69 | 34.62 | 3.74 | -14.22 | -22.25 | 0.29 | 0.41 | 4.13 |
| 23Q1 (14) | 20.57 | -1.53 | 3.63 | 10.3 | 0.0 | -6.36 | 0.03 | 0.0 | 0 | 0 | 0 | 0 | 7.04 | -20.45 | -25.27 | -0.5 | -51.52 | -377.78 | 3.79 | -8.67 | -26.26 | 10.14 | -2.86 | -13.63 | 9.05 | -10.31 | -26.72 | 3.07 | -13.28 | -13.76 | 0.65 | -1.52 | 0 | 0.38 | 8.57 | -2.56 | 15.82 | 0.0 | 2.53 | 4.88 | 0.0 | 0.83 | 2.08 | 0.0 | 0 | 5.13 | -8.88 | -34.65 | 12.08 | -3.97 | -4.73 | -0.77 | 7.23 | -3750.0 | 4.36 | -9.17 | -44.32 | 0.29 | -0.28 | -3.03 |
| 22Q4 (13) | 20.89 | 23.83 | 12.68 | 10.3 | 0.0 | 1.98 | 0.03 | 0 | 0 | 0 | 0 | 0 | 8.85 | -11.06 | -12.55 | -0.33 | -430.0 | -37.5 | 4.15 | -44.81 | -17.17 | 10.44 | -43.05 | -1.72 | 10.09 | -14.92 | -22.68 | 3.54 | -0.28 | -0.84 | 0.66 | 0 | 0 | 0.35 | 0.0 | -12.5 | 15.82 | -0.13 | 2.53 | 4.88 | 0.0 | 0.83 | 2.08 | 0.0 | 0 | 5.63 | -5.38 | -26.6 | 12.58 | -2.56 | 0.64 | -0.83 | 3.49 | -1085.71 | 4.8 | -5.7 | -36.84 | 0.29 | 0.98 | -0.72 |
| 22Q3 (12) | 16.87 | -18.82 | -10.41 | 10.3 | -6.36 | 14.44 | 0 | 0 | 0 | 0 | 0 | 0 | 9.95 | -13.63 | -12.64 | 0.1 | -72.22 | 117.54 | 7.52 | 9.14 | 16.95 | 18.34 | 12.98 | 68.23 | 11.86 | -4.59 | -19.92 | 3.55 | 0.0 | -0.84 | 0 | 0 | 0 | 0.35 | -7.89 | 9.38 | 15.84 | 0.0 | 2.66 | 4.88 | 0.0 | 0.83 | 2.08 | 0.0 | 0 | 5.95 | 1.71 | -24.68 | 12.91 | 0.78 | 1.33 | -0.86 | 17.31 | -1128.57 | 5.09 | 5.82 | -34.99 | 0.28 | 2.99 | 1.16 |
| 22Q2 (11) | 20.78 | 4.69 | -1.33 | 11.0 | 0.0 | 450.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 11.52 | 22.29 | -10.21 | 0.36 | 100.0 | 0.0 | 6.89 | 34.05 | -1.99 | 16.23 | 38.18 | 81.08 | 12.43 | 0.65 | -21.13 | 3.55 | -0.28 | -1.11 | 0 | 0 | 0 | 0.38 | -2.56 | 137.5 | 15.84 | 2.66 | -17.88 | 4.88 | 0.83 | 35.56 | 2.08 | 0 | 0 | 5.85 | -25.48 | -56.89 | 12.81 | 1.03 | -25.39 | -1.04 | -5100.0 | -1633.33 | 4.81 | -38.57 | -64.4 | 0.28 | -6.5 | 7.17 |
| 22Q1 (10) | 19.85 | 7.07 | -21.2 | 11.0 | 8.91 | 450.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.42 | -6.92 | -26.46 | 0.18 | 175.0 | -79.31 | 5.14 | 2.59 | -35.67 | 11.75 | 10.54 | 12.74 | 12.35 | -5.36 | -22.72 | 3.56 | -0.28 | -1.11 | 0 | 0 | -100.0 | 0.39 | -2.5 | 143.75 | 15.43 | 0.0 | -20.01 | 4.84 | 0.0 | 34.44 | 0 | 0 | 0 | 7.85 | 2.35 | -40.58 | 12.68 | 1.44 | -24.57 | -0.02 | 71.43 | -100.0 | 7.83 | 3.03 | -40.68 | 0.29 | 2.09 | 8.2 |
| 21Q4 (9) | 18.54 | -1.54 | -36.44 | 10.1 | 12.22 | 405.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.12 | -11.15 | -53.92 | -0.24 | 57.89 | -107.89 | 5.01 | -22.08 | -59.69 | 10.63 | -2.52 | -39.73 | 13.05 | -11.88 | -3.33 | 3.57 | -0.28 | -1.11 | 0 | 0 | -100.0 | 0.4 | 25.0 | 300.0 | 15.43 | 0.0 | -20.01 | 4.84 | 0.0 | 34.44 | 0 | 0 | 0 | 7.67 | -2.91 | -37.79 | 12.5 | -1.88 | -21.53 | -0.07 | 0.0 | -800.0 | 7.6 | -2.94 | -38.41 | 0.29 | 2.89 | 4.19 |
| 21Q3 (8) | 18.83 | -10.59 | -22.09 | 9.0 | 350.0 | 154.24 | 0 | -100.0 | 0 | 0 | 0 | 0 | 11.39 | -11.22 | -63.06 | -0.57 | -258.33 | -107.42 | 6.43 | -8.53 | -64.9 | 10.90 | 21.61 | -66.47 | 14.81 | -6.03 | 11.35 | 3.58 | -0.28 | -1.1 | 0 | 0 | -100.0 | 0.32 | 100.0 | 255.56 | 15.43 | -20.01 | -20.01 | 4.84 | 34.44 | 34.44 | 0 | 0 | 0 | 7.9 | -41.78 | -14.96 | 12.74 | -25.8 | -1.24 | -0.07 | -16.67 | -800.0 | 7.83 | -42.04 | -15.81 | 0.28 | 9.1 | 1.8 |
| 21Q2 (7) | 21.06 | -16.4 | 24.84 | 2.0 | 0.0 | 440.54 | 0.28 | 0 | 0 | 0 | 0 | 0 | 12.83 | 0.16 | 15.69 | 0.36 | -58.62 | -76.77 | 7.03 | -12.02 | 2.93 | 8.96 | -13.97 | 0 | 15.76 | -1.38 | 160.07 | 3.59 | -0.28 | -0.83 | 0 | -100.0 | -100.0 | 0.16 | 0.0 | 100.0 | 19.29 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0 | 0 | 0 | 13.57 | 2.73 | 742.86 | 17.17 | 2.14 | 228.93 | -0.06 | -500.0 | -175.0 | 13.51 | 2.35 | 699.41 | 0.26 | -5.59 | -11.94 |
| 21Q1 (6) | 25.19 | -13.64 | 70.55 | 2.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.81 | -41.67 | 93.21 | 0.87 | -71.38 | 1350.0 | 7.99 | -35.72 | 80.36 | 10.42 | -40.9 | 0 | 15.98 | 18.37 | 259.1 | 3.6 | -0.28 | -0.83 | 0.28 | 0.0 | 0 | 0.16 | 60.0 | 100.0 | 19.29 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0 | 0 | 0 | 13.21 | 7.14 | 13110.0 | 16.81 | 5.52 | 354.32 | -0.01 | -200.0 | -110.0 | 13.2 | 6.97 | 6500.0 | 0.27 | -1.69 | -8.27 |
| 20Q4 (5) | 29.17 | 20.69 | 85.21 | 2.0 | -43.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.96 | -28.77 | 181.18 | 3.04 | -60.42 | 679.49 | 12.43 | -32.15 | 205.41 | 17.63 | -45.77 | 0 | 13.5 | 1.5 | 166.27 | 3.61 | -0.28 | -0.82 | 0.28 | -3.45 | 0 | 0.1 | 11.11 | 25.0 | 19.29 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0 | 0 | 0 | 12.33 | 32.72 | 41000.0 | 15.93 | 23.49 | 338.84 | 0.01 | 0.0 | -88.89 | 12.34 | 32.69 | 10183.33 | 0.28 | 0.54 | -6.52 |
| 20Q3 (4) | 24.17 | 43.27 | 0.0 | 3.54 | 856.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 30.83 | 178.0 | 0.0 | 7.68 | 395.48 | 0.0 | 18.32 | 168.23 | 0.0 | 32.51 | 0 | 0.0 | 13.3 | 119.47 | 0.0 | 3.62 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.09 | 12.5 | 0.0 | 19.29 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.29 | 477.02 | 0.0 | 12.9 | 147.13 | 0.0 | 0.01 | -87.5 | 0.0 | 9.3 | 450.3 | 0.0 | 0.28 | -5.62 | 0.0 |
