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) | 7.03 | 30.67 | 14.47 | -11.39 | 0.66 | -49.23 | 0 | 0 | 14.86 | 73.4 | 0.43 | -92.53 | 0.27 | -27.03 | 1.82 | -57.92 | 50.69 | -2.99 | 12.78 | -3.77 | 7.63 | 1.6 | 0.02 | 0.0 | 38.7 | 0.0 | 12.89 | -0.92 | 0.81 | 10.96 | 9.98 | -4.04 | 23.69 | -1.86 | 4.51 | -44.53 | 14.49 | -21.8 | 0.21 | 1.18 |
| 2022 (9) | 5.38 | -30.94 | 16.33 | 37.69 | 1.3 | -87.75 | 0 | 0 | 8.57 | -48.65 | 5.76 | 526.09 | 0.37 | -17.78 | 4.32 | 60.13 | 52.25 | -7.65 | 13.28 | -46.37 | 7.51 | -14.66 | 0.02 | 0.0 | 38.7 | 0.0 | 13.01 | 6.55 | 0.73 | 4.29 | 10.4 | 69.11 | 24.14 | 26.59 | 8.13 | 3.44 | 18.53 | 32.26 | 0.21 | -2.79 |
| 2021 (8) | 7.79 | -17.57 | 11.86 | 68.95 | 10.61 | -15.73 | 0 | 0 | 16.69 | -43.42 | 0.92 | 0 | 0.45 | -61.21 | 2.70 | -31.43 | 56.58 | -5.45 | 24.76 | 26.58 | 8.8 | -42.03 | 0.02 | 0.0 | 38.7 | 0.0 | 12.21 | 0.0 | 0.7 | 27.27 | 6.15 | -10.74 | 19.07 | -3.0 | 7.86 | -0.25 | 14.01 | -5.15 | 0.21 | 1.98 |
| 2020 (7) | 9.45 | 74.68 | 7.02 | -64.2 | 12.59 | 87.07 | 0 | 0 | 29.5 | 253.72 | -0.55 | 0 | 1.16 | 22.11 | 3.93 | -65.48 | 59.84 | -17.31 | 19.56 | -32.71 | 15.18 | -21.35 | 0.02 | 0 | 38.7 | 0.0 | 12.21 | 0.0 | 0.55 | 7.84 | 6.89 | -7.76 | 19.66 | -2.67 | 7.88 | 0.77 | 14.77 | -3.4 | 0.21 | 3.79 |
| 2019 (6) | 5.41 | -27.87 | 19.61 | 10.29 | 6.73 | 110.31 | 0.09 | 0.0 | 8.34 | -48.71 | -0.91 | 0 | 0.95 | -28.03 | 11.39 | 40.32 | 72.37 | 5.17 | 29.07 | 1.43 | 19.3 | -15.02 | 0 | 0 | 38.7 | 0.0 | 12.21 | 1.5 | 0.51 | -16.39 | 7.47 | -18.98 | 20.2 | -7.64 | 7.82 | 3.58 | 15.29 | -8.83 | 0.20 | 3.65 |
| 2018 (5) | 7.5 | 1.9 | 17.78 | -17.19 | 3.2 | 47.47 | 0.09 | 0.0 | 16.26 | 4.03 | 1.83 | 1425.0 | 1.32 | 17.86 | 8.12 | 13.29 | 68.81 | 2.9 | 28.66 | 0.88 | 22.71 | 11.05 | 0 | 0 | 38.7 | 0.0 | 12.03 | 0.08 | 0.61 | -18.67 | 9.22 | 38.65 | 21.87 | 12.67 | 7.55 | 211.98 | 16.77 | 84.9 | 0.20 | 28.44 |
| 2017 (4) | 7.36 | -26.77 | 21.47 | -2.59 | 2.17 | -55.71 | 0.09 | 0.0 | 15.63 | -32.37 | 0.12 | -89.83 | 1.12 | -30.0 | 7.17 | 3.5 | 66.87 | 2.94 | 28.41 | 1.21 | 20.45 | 22.02 | 0 | 0 | 38.7 | 0.0 | 12.02 | 1.01 | 0.75 | 0 | 6.65 | -14.63 | 19.41 | -1.42 | 2.42 | -12.32 | 9.07 | -14.03 | 0.15 | -1.26 |
| 2016 (3) | 10.05 | 2.87 | 22.04 | -16.61 | 4.9 | -21.6 | 0.09 | -10.0 | 23.11 | 10.73 | 1.18 | 0.85 | 1.6 | -5.33 | 6.92 | -14.5 | 64.96 | 1.34 | 28.07 | -1.23 | 16.76 | 12.71 | 0 | 0 | 38.7 | 0.0 | 11.9 | 1.02 | 0 | 0 | 7.79 | 6.57 | 19.69 | 1.97 | 2.76 | 6.56 | 10.55 | 6.57 | 0.15 | -0.63 |
| 2015 (2) | 9.77 | -40.64 | 26.43 | 17.36 | 6.25 | 64.91 | 0.1 | 100.0 | 20.87 | -46.14 | 1.17 | -64.0 | 1.69 | 9.74 | 8.10 | 103.76 | 64.1 | 2.51 | 28.42 | -0.18 | 14.87 | -37.47 | 0 | 0 | 38.7 | 0.0 | 11.78 | 2.79 | 0.21 | -70.83 | 7.31 | -3.05 | 19.31 | -2.08 | 2.59 | 121.37 | 9.9 | 13.66 | 0.16 | 1.77 |
| 2014 (1) | 16.46 | -8.04 | 22.52 | -2.51 | 3.79 | -14.06 | 0.05 | -50.0 | 38.75 | 15.43 | 3.25 | -51.78 | 1.54 | -7.23 | 3.97 | -19.63 | 62.53 | -3.29 | 28.47 | -0.77 | 23.78 | -9.44 | 0 | 0 | 38.7 | -5.61 | 11.46 | 5.62 | 0.72 | 132.26 | 7.54 | 23.81 | 19.72 | 14.32 | 1.17 | 72.06 | 8.71 | 28.66 | 0.15 | 4.17 |
| 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) | 18.76 | 154.89 | 357.56 | 13.26 | -9.36 | -21.72 | 0.91 | -29.46 | 21.33 | 0 | 0 | 0 | 3.42 | 0.59 | 30.04 | 9.25 | 4504.76 | 1221.43 | 0.2 | -25.93 | -44.44 | 1.01 | -28.88 | -73.4 | 47.54 | 0.59 | -12.53 | 12.99 | -0.15 | 0.54 | 7.06 | 2.92 | -9.14 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.96 | 0.0 | -4.99 | 0.67 | 0.0 | -17.28 | 17.69 | 109.6 | 94.4 | 31.33 | 41.96 | 33.04 | 7.99 | 27.23 | -15.81 | 25.68 | 74.46 | 38.14 | 0.19 | -6.96 | -3.03 |
| 24Q2 (19) | 7.36 | -2.9 | 48.99 | 14.63 | 7.26 | -10.47 | 1.29 | 126.32 | 193.18 | 0 | 0 | 0 | 3.4 | -39.5 | 73.47 | -0.21 | 66.67 | 75.86 | 0.27 | -3.57 | 12.5 | 1.42 | -10.86 | -46.02 | 47.26 | -1.01 | -11.71 | 13.01 | -0.91 | 0.08 | 6.86 | -9.86 | -18.33 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.96 | 0.54 | -4.99 | 0.67 | -17.28 | -17.28 | 8.44 | -1.52 | -3.98 | 22.07 | -0.94 | -5.03 | 6.28 | 141.54 | -26.64 | 14.72 | 31.78 | -15.16 | 0.21 | -5.78 | 0.89 |
| 24Q1 (18) | 7.58 | 7.82 | 44.66 | 13.64 | -5.74 | -16.16 | 0.57 | -13.64 | 26.67 | 0 | 0 | 0 | 5.62 | -24.05 | 95.82 | -0.63 | -584.62 | -228.57 | 0.28 | 3.7 | -3.45 | 1.59 | -12.49 | -48.13 | 47.74 | -5.82 | -10.03 | 13.13 | 2.74 | -0.15 | 7.61 | -0.26 | -12.53 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.89 | 0.0 | -0.92 | 0.81 | 0.0 | 10.96 | 8.57 | -14.13 | -15.9 | 22.28 | -5.95 | -6.9 | 2.6 | -42.35 | -68.52 | 11.17 | -22.91 | -39.46 | 0.22 | 4.17 | 4.92 |
| 23Q4 (17) | 7.03 | 71.46 | 30.67 | 14.47 | -14.58 | -11.39 | 0.66 | -12.0 | -49.23 | 0 | 0 | 0 | 7.4 | 181.37 | 262.75 | 0.13 | -81.43 | 106.95 | 0.27 | -25.0 | -27.03 | 1.82 | -52.05 | -57.87 | 50.69 | -6.73 | -2.99 | 12.78 | -1.08 | -3.77 | 7.63 | -1.8 | 1.6 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.89 | -5.5 | -0.92 | 0.81 | 0.0 | 10.96 | 9.98 | 9.67 | -4.04 | 23.69 | 0.59 | -1.86 | 4.51 | -52.48 | -44.53 | 14.49 | -22.05 | -21.8 | 0.21 | 6.2 | 1.18 |
| 23Q3 (16) | 4.1 | -17.0 | -38.44 | 16.94 | 3.67 | 15.32 | 0.75 | 70.45 | -34.78 | 0 | 0 | 0 | 2.63 | 34.18 | 15.86 | 0.7 | 180.46 | 400.0 | 0.36 | 50.0 | -34.55 | 3.79 | 44.32 | -39.78 | 54.35 | 1.53 | -7.35 | 12.92 | -0.62 | -45.25 | 7.77 | -7.5 | -2.63 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 13.64 | 0.0 | 4.84 | 0.81 | 0.0 | 10.96 | 9.1 | 3.53 | -25.35 | 23.55 | 1.33 | -9.18 | 9.49 | 10.86 | 18.77 | 18.59 | 7.15 | -7.88 | 0.20 | -3.2 | -2.95 |
| 23Q2 (15) | 4.94 | -5.73 | -42.82 | 16.34 | 0.43 | 49.09 | 0.44 | -2.22 | -63.03 | 0 | 0 | 0 | 1.96 | -31.71 | -14.04 | -0.87 | -277.55 | -111.04 | 0.24 | -17.24 | -41.46 | 2.63 | -14.34 | -46.97 | 53.53 | 0.89 | -6.77 | 13.0 | -1.14 | -44.87 | 8.4 | -3.45 | -18.13 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 13.64 | 4.84 | 11.17 | 0.81 | 10.96 | 10.96 | 8.79 | -13.74 | -33.31 | 23.24 | -2.88 | -11.2 | 8.56 | 3.63 | 7.4 | 17.35 | -5.96 | -17.97 | 0.21 | -2.02 | 3.03 |
| 23Q1 (14) | 5.24 | -2.6 | -17.48 | 16.27 | -0.37 | 41.97 | 0.45 | -65.38 | -95.69 | 0 | 0 | 0 | 2.87 | 40.69 | 44.22 | 0.49 | 126.2 | 222.5 | 0.29 | -21.62 | -43.14 | 3.07 | -28.91 | -50.83 | 53.06 | 1.55 | -6.96 | 13.15 | -0.98 | -44.77 | 8.7 | 15.85 | 2.72 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 13.01 | 0.0 | 6.55 | 0.73 | 0.0 | 4.29 | 10.19 | -2.02 | 89.76 | 23.93 | -0.87 | 30.84 | 8.26 | 1.6 | 1.1 | 18.45 | -0.43 | 36.26 | 0.21 | 0.46 | -3.26 |
| 22Q4 (13) | 5.38 | -19.22 | -30.94 | 16.33 | 11.16 | 37.69 | 1.3 | 13.04 | -87.75 | 0 | 0 | 0 | 2.04 | -10.13 | -7.27 | -1.87 | -1435.71 | -18800.0 | 0.37 | -32.73 | -17.78 | 4.31 | -31.47 | 59.84 | 52.25 | -10.93 | -7.65 | 13.28 | -43.73 | -46.37 | 7.51 | -5.89 | -14.66 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 13.01 | 0.0 | 6.55 | 0.73 | 0.0 | 4.29 | 10.4 | -14.68 | 69.11 | 24.14 | -6.9 | 26.59 | 8.13 | 1.75 | 3.44 | 18.53 | -8.18 | 32.26 | 0.21 | 1.85 | -2.79 |
| 22Q3 (12) | 6.66 | -22.92 | -27.13 | 14.69 | 34.03 | 30.69 | 1.15 | -3.36 | -92.35 | 0 | 0 | 0 | 2.27 | -0.44 | 25.41 | 0.14 | -98.22 | 800.0 | 0.55 | 34.15 | 3.77 | 6.29 | 27.09 | 347.27 | 58.66 | 2.16 | 6.97 | 23.6 | 0.08 | 48.61 | 7.98 | -22.22 | 55.25 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 13.01 | 6.03 | 6.55 | 0.73 | 0.0 | 4.29 | 12.19 | -7.51 | 99.51 | 25.93 | -0.92 | 36.26 | 7.99 | 0.25 | -0.25 | 20.18 | -4.59 | 42.92 | 0.20 | 2.77 | -4.28 |
| 22Q2 (11) | 8.64 | 36.06 | -18.41 | 10.96 | -4.36 | 1.2 | 1.19 | -88.61 | -92.22 | 0 | 0 | 0 | 2.28 | 14.57 | 4.59 | 7.88 | 2070.0 | 1615.38 | 0.41 | -19.61 | -51.76 | 4.95 | -20.58 | 124.57 | 57.42 | 0.68 | 6.12 | 23.58 | -0.97 | 47.28 | 10.26 | 21.13 | 88.26 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.27 | 0.49 | 0.49 | 0.73 | 4.29 | 32.73 | 13.18 | 145.44 | 110.21 | 26.17 | 43.08 | 37.45 | 7.97 | -2.45 | -0.87 | 21.15 | 56.2 | 47.8 | 0.20 | -8.01 | -4.77 |
| 22Q1 (10) | 6.35 | -18.49 | -53.78 | 11.46 | -3.37 | -10.4 | 10.45 | -1.51 | -12.7 | 0 | 0 | 0 | 1.99 | -9.55 | -81.03 | -0.4 | -4100.0 | -127.78 | 0.51 | 13.33 | -37.04 | 6.23 | 131.1 | 196.19 | 57.03 | 0.8 | 5.14 | 23.81 | -3.84 | 47.43 | 8.47 | -3.75 | -13.84 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.7 | 0.0 | 27.27 | 5.37 | -12.68 | -35.61 | 18.29 | -4.09 | -13.32 | 8.17 | 3.94 | 1.87 | 13.54 | -3.35 | -17.24 | 0.22 | 0.95 | 4.52 |
| 21Q4 (9) | 7.79 | -14.77 | -17.57 | 11.86 | 5.52 | 68.95 | 10.61 | -29.45 | -15.73 | 0 | 0 | 0 | 2.2 | 21.55 | -90.51 | 0.01 | 150.0 | -98.89 | 0.45 | -15.09 | -61.21 | 2.70 | 91.75 | -31.39 | 56.58 | 3.17 | -5.45 | 24.76 | 55.92 | 26.58 | 8.8 | 71.21 | -42.03 | 0.02 | 0.0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.7 | 0.0 | 27.27 | 6.15 | 0.65 | -10.74 | 19.07 | 0.21 | -3.0 | 7.86 | -1.87 | -0.25 | 14.01 | -0.78 | -5.15 | 0.21 | 0.3 | 1.98 |
| 21Q3 (8) | 9.14 | -13.69 | 57.59 | 11.24 | 3.79 | -37.31 | 15.04 | -1.64 | 153.2 | 0 | 0 | -100.0 | 1.81 | -16.97 | -32.71 | -0.02 | 96.15 | 96.97 | 0.53 | -37.65 | -45.92 | 1.41 | -36.19 | -87.83 | 54.84 | 1.35 | -26.83 | 15.88 | -0.81 | -44.2 | 5.14 | -5.69 | -74.26 | 0.02 | 0.0 | 0 | 38.7 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.7 | 27.27 | 27.27 | 6.11 | -2.55 | 2.0 | 19.03 | -0.05 | 1.49 | 8.01 | -0.37 | 5.39 | 14.12 | -1.33 | 3.9 | 0.21 | 2.24 | 4.11 |
| 21Q2 (7) | 10.59 | -22.93 | 51.72 | 10.83 | -15.32 | -53.24 | 15.29 | 27.74 | 167.78 | 0 | 0 | 0 | 2.18 | -79.22 | 3.32 | -0.52 | -136.11 | -372.73 | 0.85 | 4.94 | -9.57 | 2.20 | 4.75 | 0 | 54.11 | -0.24 | -27.67 | 16.01 | -0.87 | -43.41 | 5.45 | -44.56 | -73.21 | 0.02 | 0.0 | 0 | 38.7 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 6.27 | -24.82 | -5.71 | 19.04 | -9.76 | -1.96 | 8.04 | 0.25 | 4.01 | 14.31 | -12.53 | -0.49 | 0.21 | 0.97 | 3.21 |
| 21Q1 (6) | 13.74 | 45.4 | 109.45 | 12.79 | 82.19 | -43.8 | 11.97 | -4.92 | 126.7 | 0 | 0 | 0 | 10.49 | -54.76 | 594.7 | 1.44 | 60.0 | 311.76 | 0.81 | -30.17 | -38.64 | 2.10 | -46.47 | 0 | 54.24 | -9.36 | -27.48 | 16.15 | -17.43 | -43.88 | 9.83 | -35.24 | -51.98 | 0.02 | 0.0 | 0 | 38.7 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.55 | 0.0 | 7.84 | 8.34 | 21.04 | 22.83 | 21.1 | 7.32 | 8.09 | 8.02 | 1.78 | 5.11 | 16.36 | 10.77 | 13.45 | 0.21 | -1.51 | 1.62 |
| 20Q4 (5) | 9.45 | 62.93 | 74.68 | 7.02 | -60.85 | -64.2 | 12.59 | 111.95 | 87.07 | 0 | -100.0 | -100.0 | 23.19 | 762.08 | 968.66 | 0.9 | 236.36 | 291.49 | 1.16 | 18.37 | 22.11 | 3.93 | -65.97 | 0 | 59.84 | -20.16 | -17.31 | 19.56 | -31.27 | -32.71 | 15.18 | -23.99 | -21.35 | 0.02 | 0 | 0 | 38.7 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.55 | 0.0 | 7.84 | 6.89 | 15.03 | -7.76 | 19.66 | 4.85 | -2.67 | 7.88 | 3.68 | 0.77 | 14.77 | 8.68 | -3.4 | 0.21 | 2.39 | 3.79 |
| 20Q3 (4) | 5.8 | -16.91 | 0.0 | 17.93 | -22.58 | 0.0 | 5.94 | 4.03 | 0.0 | 0.09 | 0 | 0.0 | 2.69 | 27.49 | 0.0 | -0.66 | -500.0 | 0.0 | 0.98 | 4.26 | 0.0 | 11.56 | 0 | 0.0 | 74.95 | 0.19 | 0.0 | 28.46 | 0.6 | 0.0 | 19.97 | -1.82 | 0.0 | 0 | 0 | 0.0 | 38.7 | 0.0 | 0.0 | 12.21 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 5.99 | -9.92 | 0.0 | 18.75 | -3.45 | 0.0 | 7.6 | -1.68 | 0.0 | 13.59 | -5.49 | 0.0 | 0.21 | 1.36 | 0.0 |
