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) | 6.05 | 11.42 | 4.26 | 7.58 | 3.13 | 13.0 | 0 | 0 | 10.53 | -24.3 | 0.3 | -72.97 | 1.56 | -45.45 | 14.81 | -27.95 | 5.54 | -9.92 | 18.72 | 15.84 | 12.07 | -4.13 | 0.12 | -7.69 | 17.15 | 2.02 | 0.19 | 171.43 | 1.41 | 123.81 | 0.34 | -72.36 | 1.94 | 0.52 | -1.7 | 0 | -1.36 | 0 | 0.00 | 0 |
| 2022 (9) | 5.43 | -7.34 | 3.96 | -17.67 | 2.77 | -69.15 | 0 | 0 | 13.91 | 3.65 | 1.11 | 101.82 | 2.86 | -14.88 | 20.56 | -17.88 | 6.15 | 32.54 | 16.16 | 10.23 | 12.59 | 181.66 | 0.13 | -7.14 | 16.81 | 4.02 | 0.07 | 600.0 | 0.63 | 425.0 | 1.23 | 119.64 | 1.93 | 175.71 | -1.51 | 0 | -0.28 | 0 | 0.00 | 0 |
| 2021 (8) | 5.86 | -41.87 | 4.81 | 18.47 | 8.98 | 272.61 | 0 | 0 | 13.42 | 7.79 | 0.55 | 816.67 | 3.36 | 2.13 | 25.04 | -5.25 | 4.64 | 6.91 | 14.66 | 12.68 | 4.47 | -61.7 | 0.14 | -6.67 | 16.16 | 3.39 | 0.01 | 0 | 0.12 | 140.0 | 0.56 | 522.22 | 0.7 | 400.0 | -2.62 | 0 | -2.06 | 0 | 0.00 | 0 |
| 2020 (7) | 10.08 | 47.8 | 4.06 | -0.73 | 2.41 | 534.21 | 0 | 0 | 12.45 | -45.75 | 0.06 | -78.57 | 3.29 | -23.84 | 26.43 | 40.39 | 4.34 | -19.48 | 13.01 | 5.09 | 11.67 | -11.72 | 0.15 | 0.0 | 15.63 | 0.0 | 0 | 0 | 0.05 | 0.0 | 0.09 | 0 | 0.14 | 180.0 | -2.09 | 0 | -2.0 | 0 | 0.00 | 0 |
| 2019 (6) | 6.82 | 53.26 | 4.09 | -19.01 | 0.38 | -96.65 | 0.28 | 47.37 | 22.95 | -12.64 | 0.28 | 600.0 | 4.32 | -45.04 | 18.82 | -37.09 | 5.39 | -29.08 | 12.38 | 91.05 | 13.22 | 0 | 0.15 | -11.76 | 15.63 | 0.0 | 0 | 0 | 0.05 | 0 | 0 | 0 | 0.05 | 0.0 | -1.18 | 0 | -1.18 | 0 | 0.00 | 0 |
| 2018 (5) | 4.45 | -35.04 | 5.05 | 62.38 | 11.36 | 232.16 | 0.19 | -88.05 | 26.27 | 21.45 | 0.04 | 100.0 | 7.86 | 36.93 | 29.92 | 12.75 | 7.6 | 4.4 | 6.48 | 73.26 | 0 | 0 | 0.17 | 6.25 | 15.63 | 0.0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0.05 | 0 | -1.19 | 0 | -1.14 | 0 | 0.00 | 0 |
| 2017 (4) | 6.85 | 17.7 | 3.11 | -20.87 | 3.42 | 0 | 1.59 | 117.81 | 21.63 | 5.72 | 0.02 | -66.67 | 5.74 | 0.53 | 26.54 | -4.91 | 7.28 | 25.95 | 3.74 | 1.91 | 11.6 | 39.59 | 0.16 | -40.74 | 15.63 | 0.0 | 0 | 0 | 0 | 0 | -0.01 | 0 | -0.01 | 0 | -1.02 | 0 | -1.03 | 0 | 0.00 | 0 |
| 2016 (3) | 5.82 | -16.86 | 3.93 | 42.39 | 0 | 0 | 0.73 | -1.35 | 20.46 | 74.28 | 0.06 | 0 | 5.71 | 78.44 | 27.91 | 2.39 | 5.78 | -15.74 | 3.67 | 2.8 | 8.31 | 337.37 | 0.27 | 35.0 | 15.63 | 0.0 | 0 | 0 | 0 | 0 | -2.43 | 0 | -2.43 | 0 | -0.12 | 0 | -2.55 | 0 | 0.02 | 0 |
| 2015 (2) | 7.0 | 40.28 | 2.76 | -55.48 | 7.1 | 533.93 | 0.74 | 2.78 | 11.74 | -7.78 | -0.79 | 0 | 3.2 | -23.81 | 27.26 | -17.38 | 6.86 | -3.38 | 3.57 | 1.42 | 1.9 | -71.81 | 0.2 | -4.76 | 15.63 | 8.69 | 0 | 0 | 0.21 | 0.0 | -2.69 | 0 | -2.48 | 0 | 0.54 | 38.46 | -2.15 | 0 | -0.00 | 0 |
| 2014 (1) | 4.99 | 22.91 | 6.2 | 2.82 | 1.12 | 833.33 | 0.72 | 7.46 | 12.73 | -5.42 | -1.2 | 0 | 4.2 | 7.42 | 32.99 | 13.58 | 7.1 | -2.74 | 3.52 | 4.14 | 6.74 | -15.64 | 0.21 | 0.0 | 14.38 | 5.12 | 0 | 0 | 0.21 | 0.0 | -1.88 | 0 | -1.68 | 0 | 0.39 | 0 | -1.49 | 0 | 0.01 | -3.87 |
| 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) | 1.46 | -58.87 | -80.51 | 3.66 | -36.68 | -44.21 | 10.05 | -17.22 | 232.78 | 0 | 0 | 0 | 4.45 | 39.94 | -0.22 | -0.33 | -10.0 | -73.68 | 3.91 | 11.71 | -2.25 | 38.15 | 11.82 | 7.48 | 5.35 | -25.8 | -12.3 | 19.75 | 3.46 | 15.43 | 2.69 | 25.12 | -78.32 | 0.11 | 0.0 | -8.33 | 17.15 | 0.0 | 0.0 | 0.22 | 0.0 | 15.79 | 1.71 | 0.0 | 21.28 | -1.28 | -34.74 | -77.78 | 0.65 | -33.67 | -26.14 | -0.55 | 52.17 | -17.02 | -1.83 | 12.86 | -53.78 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.55 | -41.42 | -26.35 | 5.78 | 14.23 | 3.03 | 12.14 | 1.08 | 556.22 | 0 | 0 | 0 | 3.18 | 146.51 | 2.58 | -0.3 | 54.55 | -7.14 | 3.5 | 134.9 | 0.29 | 34.11 | 133.07 | 6.15 | 7.21 | 11.96 | -15.47 | 19.09 | -1.09 | 12.89 | 2.15 | -11.16 | -83.61 | 0.11 | -8.33 | -8.33 | 17.15 | 0.0 | 0.0 | 0.22 | 15.79 | 15.79 | 1.71 | 21.28 | 21.28 | -0.95 | -206.45 | -79.25 | 0.98 | -23.44 | -8.41 | -1.15 | -27.78 | -25.0 | -2.1 | -73.55 | -44.83 | 0.00 | 0 | 0 |
| 24Q1 (18) | 6.06 | 0.17 | 14.34 | 5.06 | 18.78 | 18.78 | 12.01 | 283.71 | 1191.4 | 0 | 0 | 0 | 1.29 | -3.01 | -21.82 | -0.66 | -164.08 | -153.85 | 1.49 | -4.49 | -23.59 | 14.64 | -1.11 | 1.1 | 6.44 | 16.25 | -18.17 | 19.3 | 3.1 | 17.04 | 2.42 | -79.95 | -82.69 | 0.12 | 0.0 | 0.0 | 17.15 | 0.0 | 2.02 | 0.19 | 0.0 | 171.43 | 1.41 | 0.0 | 123.81 | -0.31 | -191.18 | -131.96 | 1.28 | -34.02 | -23.35 | -0.9 | 47.06 | 29.69 | -1.21 | 11.03 | -290.32 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.05 | -19.23 | 11.42 | 4.26 | -35.06 | 7.58 | 3.13 | 3.64 | 13.0 | 0 | 0 | 0 | 1.33 | -70.18 | -35.44 | 1.03 | 642.11 | 368.18 | 1.56 | -61.0 | -45.45 | 14.80 | -58.3 | -28.07 | 5.54 | -9.18 | -9.92 | 18.72 | 9.41 | 15.84 | 12.07 | -2.74 | -4.13 | 0.12 | 0.0 | -7.69 | 17.15 | 0.0 | 2.02 | 0.19 | 0.0 | 171.43 | 1.41 | 0.0 | 123.81 | 0.34 | 147.22 | -72.36 | 1.94 | 120.45 | 0.52 | -1.7 | -261.7 | -12.58 | -1.36 | -14.29 | -385.71 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.49 | 55.39 | 2.18 | 6.56 | 16.93 | 33.6 | 3.02 | 63.24 | -2.89 | 0 | 0 | 0 | 4.46 | 43.87 | 10.12 | -0.19 | 32.14 | -150.0 | 4.0 | 14.61 | 6.67 | 35.49 | 10.44 | 30.61 | 6.1 | -28.49 | 5.9 | 17.11 | 1.18 | 6.94 | 12.41 | -5.41 | -0.96 | 0.12 | 0.0 | -14.29 | 17.15 | 0.0 | 2.02 | 0.19 | 0.0 | 171.43 | 1.41 | 0.0 | 123.81 | -0.72 | -35.85 | -180.9 | 0.88 | -17.76 | -44.65 | -0.47 | 48.91 | 17.54 | -1.19 | 17.93 | -471.88 | 0.00 | 0 | 0 |
| 23Q2 (15) | 4.82 | -9.06 | 2.12 | 5.61 | 31.69 | 2.19 | 1.85 | 98.92 | -39.94 | 0 | 0 | 0 | 3.1 | 87.88 | -45.71 | -0.28 | -7.69 | -171.79 | 3.49 | 78.97 | -39.3 | 32.14 | 121.99 | -9.79 | 8.53 | 8.39 | 32.25 | 16.91 | 2.55 | 12.28 | 13.12 | -6.15 | 7.54 | 0.12 | 0.0 | -14.29 | 17.15 | 2.02 | 2.02 | 0.19 | 171.43 | 171.43 | 1.41 | 123.81 | 123.81 | -0.53 | -154.64 | -203.92 | 1.07 | -35.93 | -11.57 | -0.92 | 28.12 | 48.89 | -1.45 | -367.74 | -12.4 | 0.00 | 0 | 0 |
| 23Q1 (14) | 5.3 | -2.39 | 14.22 | 4.26 | 7.58 | -11.8 | 0.93 | -66.43 | -69.81 | 0 | 0 | 0 | 1.65 | -19.9 | -20.67 | -0.26 | -218.18 | -316.67 | 1.95 | -31.82 | -42.65 | 14.48 | -29.64 | -43.2 | 7.87 | 27.97 | 12.91 | 16.49 | 2.04 | 11.12 | 13.98 | 11.04 | 33.27 | 0.12 | -7.69 | -14.29 | 16.81 | 0.0 | 4.02 | 0.07 | 0.0 | 600.0 | 0.63 | 0.0 | 425.0 | 0.97 | -21.14 | 42.65 | 1.67 | -13.47 | 103.66 | -1.28 | 15.23 | 39.91 | -0.31 | -10.71 | 78.62 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.43 | -25.92 | -7.34 | 3.96 | -19.35 | -17.67 | 2.77 | -10.93 | -69.15 | 0 | 0 | 0 | 2.06 | -49.14 | 5.1 | 0.22 | -42.11 | -35.29 | 2.86 | -23.73 | -14.88 | 20.58 | -24.28 | -17.82 | 6.15 | 6.77 | 32.54 | 16.16 | 1.0 | 10.23 | 12.59 | 0.48 | 181.66 | 0.13 | -7.14 | -7.14 | 16.81 | 0.0 | 4.02 | 0.07 | 0.0 | 600.0 | 0.63 | 0.0 | 425.0 | 1.23 | 38.2 | 119.64 | 1.93 | 21.38 | 175.71 | -1.51 | -164.91 | 42.37 | -0.28 | -187.5 | 86.41 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.33 | 55.3 | 32.79 | 4.91 | -10.56 | 21.84 | 3.11 | 0.97 | -69.15 | 0 | 0 | 0 | 4.05 | -29.07 | -36.62 | 0.38 | -2.56 | -9.52 | 3.75 | -34.78 | -35.01 | 27.17 | -23.72 | -36.47 | 5.76 | -10.7 | 36.82 | 16.0 | 6.24 | 24.32 | 12.53 | 2.7 | 166.03 | 0.14 | 0.0 | 0.0 | 16.81 | 0.0 | 7.55 | 0.07 | 0.0 | 0 | 0.63 | 0.0 | 1160.0 | 0.89 | 74.51 | 206.9 | 1.59 | 31.4 | 367.65 | -0.57 | 68.33 | 77.99 | 0.32 | 124.81 | 113.91 | 0.00 | 0 | 0 |
| 22Q2 (11) | 4.72 | 1.72 | -12.27 | 5.49 | 13.66 | 156.54 | 3.08 | 0.0 | -72.2 | 0 | 0 | 0 | 5.71 | 174.52 | 96.22 | 0.39 | 225.0 | 3800.0 | 5.75 | 69.12 | 87.91 | 35.63 | 39.78 | 55.08 | 6.45 | -7.46 | -3.44 | 15.06 | 1.48 | 19.81 | 12.2 | 16.3 | 157.93 | 0.14 | 0.0 | -6.67 | 16.81 | 4.02 | 7.55 | 0.07 | 600.0 | 0 | 0.63 | 425.0 | 1160.0 | 0.51 | -25.0 | 492.31 | 1.21 | 47.56 | 1612.5 | -1.8 | 15.49 | 31.82 | -1.29 | 11.03 | 53.43 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.64 | -20.82 | -51.41 | 4.83 | 0.42 | 10.78 | 3.08 | -65.7 | 27.8 | 0 | 0 | 0 | 2.08 | 6.12 | -3.7 | 0.12 | -64.71 | 154.55 | 3.4 | 1.19 | 38.78 | 25.49 | 1.8 | 36.49 | 6.97 | 50.22 | 51.19 | 14.84 | 1.23 | 16.12 | 10.49 | 134.68 | -10.27 | 0.14 | 0.0 | -6.67 | 16.16 | 0.0 | 3.39 | 0.01 | 0.0 | 0 | 0.12 | 0.0 | 140.0 | 0.68 | 21.43 | 585.71 | 0.82 | 17.14 | 1011.11 | -2.13 | 18.7 | 8.58 | -1.45 | 29.61 | 41.3 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.86 | 6.16 | -41.87 | 4.81 | 19.35 | 18.47 | 8.98 | -10.91 | 272.61 | 0 | 0 | 0 | 1.96 | -69.33 | -3.45 | 0.34 | -19.05 | 326.67 | 3.36 | -41.77 | 2.13 | 25.04 | -41.46 | -5.25 | 4.64 | 10.21 | 6.91 | 14.66 | 13.91 | 12.68 | 4.47 | -5.1 | -61.7 | 0.14 | 0.0 | -6.67 | 16.16 | 3.39 | 3.39 | 0.01 | 0 | 0 | 0.12 | 140.0 | 140.0 | 0.56 | 93.1 | 522.22 | 0.7 | 105.88 | 400.0 | -2.62 | -1.16 | -25.36 | -2.06 | 10.43 | -3.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.52 | 2.6 | -22.8 | 4.03 | 88.32 | 0.75 | 10.08 | -9.03 | 0 | 0 | 0 | 0 | 6.39 | 119.59 | 2.73 | 0.42 | 4100.0 | -23.64 | 5.77 | 88.56 | -14.26 | 42.77 | 86.19 | -15.79 | 4.21 | -36.98 | -8.48 | 12.87 | 2.39 | 3.29 | 4.71 | -0.42 | -66.71 | 0.14 | -6.67 | -6.67 | 15.63 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 0.29 | 323.08 | 31.82 | 0.34 | 525.0 | 25.93 | -2.59 | 1.89 | -17.19 | -2.3 | 16.97 | -15.58 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.38 | -43.66 | -18.36 | 2.14 | -50.92 | -35.93 | 11.08 | 359.75 | 1357.89 | 0 | 0 | 0 | 2.91 | 34.72 | 7.38 | 0.01 | 104.55 | 0.0 | 3.06 | 24.9 | -18.83 | 22.97 | 23.02 | 0 | 6.68 | 44.9 | -18.93 | 12.57 | -1.64 | 5.36 | 4.73 | -59.54 | -64.81 | 0.15 | 0.0 | -6.25 | 15.63 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | -0.13 | 7.14 | 60.61 | -0.08 | 11.11 | 71.43 | -2.64 | -13.3 | -48.31 | -2.77 | -12.15 | -31.28 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.55 | -5.26 | 46.92 | 4.36 | 7.39 | 55.71 | 2.41 | 0.0 | 534.21 | 0 | 0 | 0 | 2.16 | 6.4 | 44.97 | -0.22 | -46.67 | 35.29 | 2.45 | -25.53 | -35.53 | 18.67 | -29.33 | 0 | 4.61 | 6.22 | -24.43 | 12.78 | -1.77 | 14.31 | 11.69 | 0.17 | -15.9 | 0.15 | 0.0 | -11.76 | 15.63 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | -0.14 | -255.56 | 58.82 | -0.09 | -164.29 | 68.97 | -2.33 | -11.48 | -7.87 | -2.47 | -23.5 | 1.2 | 0.00 | 0 | 0 |
| 20Q4 (5) | 10.08 | 40.98 | 47.8 | 4.06 | 1.5 | -0.73 | 2.41 | 0 | 534.21 | 0 | 0 | -100.0 | 2.03 | -67.36 | -28.27 | -0.15 | -127.27 | -160.0 | 3.29 | -51.11 | -23.84 | 26.43 | -47.97 | 0 | 4.34 | -5.65 | -19.48 | 13.01 | 4.41 | 5.09 | 11.67 | -17.53 | -11.72 | 0.15 | 0.0 | 0.0 | 15.63 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 0.09 | -59.09 | 0 | 0.14 | -48.15 | 180.0 | -2.09 | 5.43 | -77.12 | -2.0 | -0.5 | -69.49 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.15 | 8.5 | 0.0 | 4.0 | 19.76 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 6.22 | 129.52 | 0.0 | 0.55 | 5400.0 | 0.0 | 6.73 | 78.51 | 0.0 | 50.79 | 0 | 0.0 | 4.6 | -44.17 | 0.0 | 12.46 | 4.44 | 0.0 | 14.15 | 5.28 | 0.0 | 0.15 | -6.25 | 0.0 | 15.63 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.22 | 166.67 | 0.0 | 0.27 | 196.43 | 0.0 | -2.21 | -24.16 | 0.0 | -1.99 | 5.69 | 0.0 | 0.00 | 0 | 0.0 |
