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) | 12.42 | 75.42 | 1.5 | -90.25 | 0 | 0 | 0 | 0 | 28.86 | -0.07 | 2.09 | 42.18 | 9.37 | 19.52 | 32.47 | 19.6 | 7.9 | -50.31 | 0.5 | 0 | 10.41 | 0 | 10.89 | -6.6 | 17.8 | 0.0 | 6.41 | 1.26 | 1.68 | 425.0 | 7.34 | -19.34 | 15.42 | -2.1 | -0.25 | 0 | 7.09 | -4.45 | 0.14 | -13.04 |
| 2022 (9) | 7.08 | -34.32 | 15.38 | 170.77 | 0 | 0 | 0 | 0 | 28.88 | -19.82 | 1.47 | -80.43 | 7.84 | -33.11 | 27.15 | -16.57 | 15.9 | 108.94 | 0 | 0 | 0 | 0 | 11.66 | 7673.33 | 17.8 | 0.0 | 6.33 | 15.72 | 0.32 | 190.91 | 9.1 | -38.31 | 15.75 | -22.53 | -1.68 | 0 | 7.42 | -48.58 | 0.16 | 9815.56 |
| 2021 (8) | 10.78 | 36.11 | 5.68 | 21.63 | 0 | 0 | 0 | 0 | 36.02 | 37.48 | 7.51 | 120.23 | 11.72 | 33.18 | 32.54 | -3.13 | 7.61 | 88.83 | 0 | 0 | 0 | 0 | 0.15 | -42.31 | 17.8 | 0.0 | 5.47 | 8.53 | 0.11 | -65.62 | 14.75 | 60.85 | 20.33 | 39.82 | -0.32 | 0 | 14.43 | 59.27 | 0.00 | -25.49 |
| 2020 (7) | 7.92 | -12.39 | 4.67 | 107.56 | 0 | 0 | 0 | 0 | 26.2 | 12.83 | 3.41 | 4.92 | 8.8 | 25.53 | 33.59 | 11.26 | 4.03 | 12.57 | 0 | 0 | 0 | 0 | 0.26 | -16.13 | 17.8 | 0.0 | 5.04 | 7.69 | 0.32 | 68.42 | 9.17 | 15.49 | 14.54 | 13.51 | -0.11 | 0 | 9.06 | 19.05 | 0.00 | 8.83 |
| 2019 (6) | 9.04 | 37.18 | 2.25 | -21.05 | 0 | 0 | 0 | 0 | 23.22 | -9.44 | 3.25 | 84.66 | 7.01 | -5.78 | 30.19 | 4.04 | 3.58 | -13.11 | 0 | 0 | 0 | 0 | 0.31 | 6.9 | 17.8 | 0.0 | 4.68 | 3.77 | 0.19 | 0 | 7.94 | 21.22 | 12.81 | 15.82 | -0.33 | 0 | 7.61 | 19.65 | 0.00 | 16.65 |
| 2018 (5) | 6.59 | -36.27 | 2.85 | -26.92 | 0 | 0 | 0 | 0 | 25.64 | 7.69 | 1.76 | -21.78 | 7.44 | -5.22 | 29.02 | -11.99 | 4.12 | -3.06 | 0 | 0 | 0 | 0 | 0.29 | 222.22 | 17.8 | -20.04 | 4.51 | 5.37 | 0 | 0 | 6.55 | 75.13 | 11.06 | 30.12 | -0.19 | 0 | 6.36 | 11.78 | 0.00 | -5.02 |
| 2017 (4) | 10.34 | 41.06 | 3.9 | 67.38 | 0 | 0 | 0 | 0 | 23.81 | 16.26 | 2.25 | 58.45 | 7.85 | 15.61 | 32.97 | -0.56 | 4.25 | 25.37 | 0 | 0 | 0 | 0 | 0.09 | -18.18 | 22.26 | 0.27 | 4.28 | 3.38 | 0.48 | -67.57 | 3.74 | 111.3 | 8.5 | 15.18 | 1.95 | 0 | 5.69 | 382.2 | 0.00 | 6.16 |
| 2016 (3) | 7.33 | 21.56 | 2.33 | 70.07 | 0 | 0 | 0 | 0 | 20.48 | 15.12 | 1.42 | 16.39 | 6.79 | 17.07 | 33.15 | 1.69 | 3.39 | 0.3 | 0 | 0 | 0 | 0 | 0.11 | 22.22 | 22.2 | 0.27 | 4.14 | 2.99 | 1.48 | 1380.0 | 1.77 | -41.2 | 7.38 | 3.51 | -0.59 | 0 | 1.18 | -22.88 | 0.00 | -4.39 |
| 2015 (2) | 6.03 | 9.44 | 1.37 | 0 | 0 | 0 | 0 | 0 | 17.79 | -5.22 | 1.22 | -41.63 | 5.8 | 1.75 | 32.60 | 7.36 | 3.38 | -8.15 | 0 | 0 | 0 | 0 | 0.09 | -30.77 | 22.14 | 0.0 | 4.02 | 5.51 | 0.1 | -95.0 | 3.01 | 41.98 | 7.13 | -10.09 | -1.48 | 0 | 1.53 | -24.26 | 0.00 | -10.12 |
| 2014 (1) | 5.51 | 2.61 | 0 | 0 | 0 | 0 | 0 | 0 | 18.77 | 2.4 | 2.09 | 64.57 | 5.7 | 5.17 | 30.37 | 2.7 | 3.68 | 35.29 | 0 | 0 | 0 | 0 | 0.13 | 62.5 | 22.14 | 0.0 | 3.81 | 2.42 | 2.0 | 47.06 | 2.12 | 138.2 | 7.93 | 32.83 | -0.1 | 0 | 2.02 | 0 | 0.00 | 5.58 |
| 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) | 6.09 | -40.53 | -53.33 | 3.13 | 126.81 | 85.21 | 10.57 | 0 | 0 | 0 | 0 | 0 | 8.47 | 13.54 | 3.04 | 0.15 | -83.33 | -81.48 | 9.89 | 7.15 | -1.4 | 32.40 | 6.27 | -10.73 | 7.99 | 21.43 | -17.03 | 0.48 | -2.04 | -5.88 | 0 | -100.0 | -100.0 | 10.37 | -0.77 | -6.66 | 17.8 | 0.0 | 0.0 | 6.59 | 0.0 | 2.81 | 0.25 | 0.0 | -85.12 | 8.7 | 3.08 | 16.31 | 15.53 | 1.7 | -0.19 | -0.34 | -200.0 | 69.37 | 8.36 | -4.78 | 31.24 | 0.14 | 2.52 | -1.78 |
| 24Q2 (19) | 10.24 | -19.31 | -12.78 | 1.38 | -0.72 | -89.22 | 0 | 0 | 0 | 0 | 0 | 0 | 7.46 | 12.18 | 5.22 | 0.9 | 3.45 | 26.76 | 9.23 | 8.33 | 14.09 | 30.49 | 7.01 | -4.0 | 6.58 | -4.36 | -45.44 | 0.49 | 0.0 | 0 | 10.52 | 0.57 | 0 | 10.45 | -2.43 | -6.36 | 17.8 | 0.0 | 0.0 | 6.59 | 2.81 | 2.81 | 0.25 | -85.12 | -85.12 | 8.44 | 0.96 | 26.73 | 15.27 | -7.12 | 3.53 | 0.34 | 342.86 | 132.69 | 8.78 | 6.81 | 56.23 | 0.14 | 3.86 | -10.54 |
| 24Q1 (18) | 12.69 | 2.17 | 49.82 | 1.39 | -7.33 | -89.14 | 0 | 0 | 0 | 0 | 0 | 0 | 6.65 | -16.25 | 18.54 | 0.87 | 357.89 | 128.95 | 8.52 | -9.07 | 25.29 | 28.49 | -12.23 | 4.84 | 6.88 | -12.91 | -51.82 | 0.49 | -2.0 | 0 | 10.46 | 0.48 | 0 | 10.71 | -1.65 | -6.3 | 17.8 | 0.0 | 0.0 | 6.41 | 0.0 | 1.26 | 1.68 | 0.0 | 425.0 | 8.36 | 13.9 | -11.81 | 16.44 | 6.61 | 1.92 | -0.14 | 44.0 | 82.05 | 8.22 | 15.94 | -5.52 | 0.13 | -5.66 | -8.42 |
| 23Q4 (17) | 12.42 | -4.83 | 75.42 | 1.5 | -11.24 | -90.25 | 0 | 0 | 0 | 0 | 0 | 0 | 7.94 | -3.41 | 18.33 | 0.19 | -76.54 | 90.0 | 9.37 | -6.58 | 19.52 | 32.47 | -10.56 | 19.6 | 7.9 | -17.96 | -50.31 | 0.5 | -1.96 | 0 | 10.41 | 0.48 | 0 | 10.89 | -1.98 | -6.6 | 17.8 | 0.0 | 0.0 | 6.41 | 0.0 | 1.26 | 1.68 | 0.0 | 425.0 | 7.34 | -1.87 | -19.34 | 15.42 | -0.9 | -2.1 | -0.25 | 77.48 | 85.12 | 7.09 | 11.3 | -4.45 | 0.14 | -2.22 | -13.04 |
| 23Q3 (16) | 13.05 | 11.16 | 160.48 | 1.69 | -86.8 | -90.06 | 0 | 0 | 0 | 0 | 0 | 0 | 8.22 | 15.94 | 35.64 | 0.81 | 14.08 | 411.54 | 10.03 | 23.98 | 18.7 | 36.30 | 14.29 | 36.96 | 9.63 | -20.15 | -45.19 | 0.51 | 0 | 0 | 10.36 | 0 | 0 | 11.11 | -0.45 | -6.24 | 17.8 | 0.0 | 0.0 | 6.41 | 0.0 | 1.26 | 1.68 | 0.0 | 425.0 | 7.48 | 12.31 | -16.7 | 15.56 | 5.49 | -0.45 | -1.11 | -6.73 | 42.49 | 6.37 | 13.35 | -9.65 | 0.14 | -6.63 | -16.06 |
| 23Q2 (15) | 11.74 | 38.61 | 180.86 | 12.8 | 0.0 | 124.17 | 0 | 0 | 0 | 0 | 0 | 0 | 7.09 | 26.38 | 6.78 | 0.71 | 86.84 | 121.88 | 8.09 | 18.97 | -11.87 | 31.76 | 16.87 | 23.07 | 12.06 | -15.55 | -8.22 | 0 | 0 | 0 | 0 | 0 | 0 | 11.16 | -2.36 | 13850.0 | 17.8 | 0.0 | 0.0 | 6.41 | 1.26 | 1.26 | 1.68 | 425.0 | 425.0 | 6.66 | -29.75 | -32.93 | 14.75 | -8.56 | -11.04 | -1.04 | -33.33 | 56.67 | 5.62 | -35.4 | -25.37 | 0.15 | 6.33 | 9675.16 |
| 23Q1 (14) | 8.47 | 19.63 | 57.14 | 12.8 | -16.78 | 162.83 | 0 | 0 | 0 | 0 | 0 | 0 | 5.61 | -16.39 | -40.76 | 0.38 | 280.0 | -70.99 | 6.8 | -13.27 | -43.38 | 27.18 | 0.12 | -14.08 | 14.28 | -10.19 | 47.67 | 0 | 0 | 0 | 0 | 0 | 0 | 11.43 | -1.97 | 9425.0 | 17.8 | 0.0 | 0.0 | 6.33 | 0.0 | 15.72 | 0.32 | 0.0 | 190.91 | 9.48 | 4.18 | -41.12 | 16.13 | 2.41 | -25.6 | -0.78 | 53.57 | -13.04 | 8.7 | 17.25 | -43.54 | 0.15 | -10.42 | 9211.23 |
| 22Q4 (13) | 7.08 | 41.32 | -34.32 | 15.38 | -9.58 | 170.77 | 0 | 0 | 0 | 0 | 0 | 0 | 6.71 | 10.73 | -30.9 | 0.1 | 138.46 | -94.59 | 7.84 | -7.22 | -33.11 | 27.15 | 2.42 | -16.54 | 15.9 | -9.5 | 108.94 | 0 | 0 | 0 | 0 | 0 | 0 | 11.66 | -1.6 | 7673.33 | 17.8 | 0.0 | 0.0 | 6.33 | 0.0 | 15.72 | 0.32 | 0.0 | 190.91 | 9.1 | 1.34 | -38.31 | 15.75 | 0.77 | -22.53 | -1.68 | 12.95 | -425.0 | 7.42 | 5.25 | -48.58 | 0.16 | -5.61 | 9815.56 |
| 22Q3 (12) | 5.01 | 19.86 | -16.08 | 17.01 | 197.9 | 180.69 | 0 | 0 | 0 | 0 | 0 | 0 | 6.06 | -8.73 | -37.85 | -0.26 | -181.25 | -114.53 | 8.45 | -7.95 | -25.02 | 26.51 | 2.7 | -20.27 | 17.57 | 33.71 | 235.95 | 0 | 0 | 0 | 0 | 0 | 0 | 11.85 | 14712.5 | 6870.59 | 17.8 | 0.0 | 0.0 | 6.33 | 0.0 | 15.72 | 0.32 | 0.0 | 190.91 | 8.98 | -9.57 | -29.9 | 15.63 | -5.73 | -15.01 | -1.93 | 19.58 | -114.44 | 7.05 | -6.37 | -40.81 | 0.17 | 10773.31 | 10078.69 |
| 22Q2 (11) | 4.18 | -22.45 | -27.43 | 5.71 | 17.25 | 66.47 | 0 | 0 | 0 | 0 | 0 | 0 | 6.64 | -29.88 | -26.55 | 0.32 | -75.57 | -84.16 | 9.18 | -23.56 | -10.09 | 25.81 | -18.41 | -20.76 | 13.14 | 35.88 | 173.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.08 | -33.33 | -52.94 | 17.8 | 0.0 | 0.0 | 6.33 | 15.72 | 15.72 | 0.32 | 190.91 | 190.91 | 9.93 | -38.32 | -8.39 | 16.58 | -23.52 | 0.97 | -2.4 | -247.83 | -3100.0 | 7.53 | -51.14 | -31.04 | 0.00 | 1.28 | -8.97 |
| 22Q1 (10) | 5.39 | -50.0 | -14.04 | 4.87 | -14.26 | 52.19 | 0 | 0 | 0 | 0 | 0 | 0 | 9.47 | -2.47 | 25.76 | 1.31 | -29.19 | -29.57 | 12.01 | 2.47 | 34.34 | 31.63 | -2.76 | 2.53 | 9.67 | 27.07 | 169.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -20.0 | -50.0 | 17.8 | 0.0 | 0.0 | 5.47 | 0.0 | 8.53 | 0.11 | 0.0 | -65.62 | 16.1 | 9.15 | 39.88 | 21.68 | 6.64 | 28.44 | -0.69 | -115.62 | -1625.0 | 15.41 | 6.79 | 34.35 | 0.00 | -4.61 | -9.29 |
| 21Q4 (9) | 10.78 | 80.57 | 36.11 | 5.68 | -6.27 | 21.63 | 0 | 0 | 0 | 0 | 0 | 0 | 9.71 | -0.41 | 28.1 | 1.85 | 3.35 | 10.78 | 11.72 | 3.99 | 33.18 | 32.53 | -2.15 | -3.15 | 7.61 | 45.51 | 88.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | -11.76 | -42.31 | 17.8 | 0.0 | 0.0 | 5.47 | 0.0 | 8.53 | 0.11 | 0.0 | -65.62 | 14.75 | 15.14 | 60.85 | 20.33 | 10.55 | 39.82 | -0.32 | 64.44 | -190.91 | 14.43 | 21.16 | 59.27 | 0.00 | -3.11 | -25.49 |
| 21Q3 (8) | 5.97 | 3.65 | -13.85 | 6.06 | 76.68 | -21.09 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | 7.85 | 35.42 | 1.79 | -11.39 | 19.33 | 11.27 | 10.38 | 35.13 | 33.24 | 2.08 | -1.86 | 5.23 | 8.96 | 3.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | 0.0 | -19.05 | 17.8 | 0.0 | 0.0 | 5.47 | 0.0 | 8.53 | 0.11 | 0.0 | -65.62 | 12.81 | 18.17 | 81.44 | 18.39 | 12.0 | 48.07 | -0.9 | -1225.0 | -100.0 | 11.91 | 9.07 | 80.18 | 0.00 | -2.76 | -17.2 |
| 21Q2 (7) | 5.76 | -8.13 | -23.61 | 3.43 | 7.19 | -23.44 | 0 | 0 | 0 | 0 | 0 | 0 | 9.04 | 20.05 | 35.53 | 2.02 | 8.6 | 31.17 | 10.21 | 14.21 | 35.05 | 32.57 | 5.57 | 0 | 4.8 | 33.7 | 6.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.17 | -29.17 | -15.0 | 17.8 | 0.0 | 0.0 | 5.47 | 8.53 | 8.53 | 0.11 | -65.62 | -65.62 | 10.84 | -5.82 | 103.76 | 16.42 | -2.73 | 53.75 | 0.08 | 300.0 | 113.79 | 10.92 | -4.8 | 130.38 | 0.00 | 0.93 | -20.82 |
| 21Q1 (6) | 6.27 | -20.83 | -16.51 | 3.2 | -31.48 | -16.45 | 0 | 0 | 0 | 0 | 0 | 0 | 7.53 | -0.66 | 58.53 | 1.86 | 11.38 | 243.08 | 8.94 | 1.59 | 44.89 | 30.85 | -8.15 | 0 | 3.59 | -10.92 | -9.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0.24 | -7.69 | -20.0 | 17.8 | 0.0 | 0.0 | 5.04 | 0.0 | 7.69 | 0.32 | 0.0 | 68.42 | 11.51 | 25.52 | 73.34 | 16.88 | 16.09 | 46.66 | -0.04 | 63.64 | 97.56 | 11.47 | 26.6 | 129.4 | 0.00 | -21.64 | -6.68 |
| 20Q4 (5) | 7.92 | 14.29 | -12.39 | 4.67 | -39.19 | 107.56 | 0 | 0 | 0 | 0 | 0 | 0 | 7.58 | 5.28 | 26.33 | 1.67 | 11.33 | 108.75 | 8.8 | 5.52 | 25.53 | 33.59 | -0.85 | 0 | 4.03 | -20.2 | 12.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.26 | 23.81 | -16.13 | 17.8 | 0.0 | 0.0 | 5.04 | 0.0 | 7.69 | 0.32 | 0.0 | 68.42 | 9.17 | 29.89 | 15.49 | 14.54 | 17.07 | 13.51 | -0.11 | 75.56 | 66.67 | 9.06 | 37.07 | 19.05 | 0.00 | 7.66 | 8.83 |
| 20Q3 (4) | 6.93 | -8.09 | 0.0 | 7.68 | 71.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 7.2 | 7.95 | 0.0 | 1.5 | -2.6 | 0.0 | 8.34 | 10.32 | 0.0 | 33.87 | 0 | 0.0 | 5.05 | 11.73 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.21 | 5.0 | 0.0 | 17.8 | 0.0 | 0.0 | 5.04 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 7.06 | 32.71 | 0.0 | 12.42 | 16.29 | 0.0 | -0.45 | 22.41 | 0.0 | 6.61 | 39.45 | 0.0 | 0.00 | -7.0 | 0.0 |
