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) | 11.14 | -47.85 | 41.16 | 14.05 | 39.92 | 14.06 | 0 | 0 | 19.51 | -2.16 | 5.11 | 13.05 | 3.96 | 3860.0 | 20.30 | 3947.28 | 206.0 | 22.9 | 0 | 0 | 17.28 | 28.38 | 0.11 | 0.0 | 84.0 | 0.0 | 2.76 | 16.46 | 0 | 0 | 5.11 | 33.42 | 7.87 | 26.73 | 0.01 | 0.0 | 5.12 | 33.33 | 0.02 | -4.36 |
| 2022 (9) | 21.36 | -32.45 | 36.09 | -9.57 | 35.0 | 1558.77 | 0 | 0 | 19.94 | 22055.56 | 4.52 | 0 | 0.1 | 233.33 | 0.50 | -98.5 | 167.61 | 21.67 | 0 | 0 | 13.46 | -65.45 | 0.11 | 0.0 | 84.0 | 16.54 | 2.37 | 0.0 | 0 | 0 | 3.83 | 0 | 6.21 | 274.1 | 0.01 | 0.0 | 3.84 | 0 | 0.02 | -19.87 |
| 2021 (8) | 31.62 | 71.57 | 39.91 | 336.17 | 2.11 | -72.67 | 0 | 0 | 0.09 | -89.66 | -1.15 | 0 | 0.03 | 50.0 | 33.33 | 1350.0 | 137.76 | 125.06 | 0 | 0 | 38.96 | 0 | 0.11 | 0 | 72.08 | 38.4 | 2.37 | 0.0 | 0 | 0 | -0.71 | 0 | 1.66 | -40.93 | 0.01 | 0.0 | -0.7 | 0 | 0.03 | -27.68 |
| 2020 (7) | 18.43 | 1296.21 | 9.15 | 224.47 | 7.72 | -36.98 | 0 | 0 | 0.87 | 770.0 | -0.9 | 0 | 0.02 | 0.0 | 2.30 | -88.51 | 61.21 | 41.1 | 0 | 0 | 0 | 0 | 0 | 0 | 52.08 | 92.32 | 2.37 | 0.0 | 0.04 | -83.33 | 0.4 | -71.22 | 2.81 | -29.75 | 0.01 | 0 | 0.41 | -69.63 | 0.04 | -48.56 |
| 2019 (6) | 1.32 | -64.61 | 2.82 | 0 | 12.25 | 136.94 | 0 | 0 | 0.1 | -99.17 | -0.69 | 0 | 0.02 | 0.0 | 20.00 | 12020.0 | 43.38 | 1.38 | 0 | 0 | 0 | 0 | 0 | 0 | 27.08 | 0.0 | 2.37 | 0.85 | 0.24 | 26.32 | 1.39 | -54.43 | 4.0 | -28.44 | -0.04 | 0 | 1.35 | -55.0 | 0.08 | 7.36 |
| 2018 (5) | 3.73 | 29.51 | 0 | 0 | 5.17 | -0.96 | 0 | 0 | 12.12 | 1656.52 | 0.27 | 0 | 0.02 | -50.0 | 0.17 | -97.15 | 42.79 | -12.71 | 0 | 0 | 7.22 | 9.39 | 0 | 0 | 27.08 | 0.0 | 2.35 | 0.0 | 0.19 | 11.76 | 3.05 | 10.91 | 5.59 | 6.27 | -0.05 | 0 | 3.0 | 9.09 | 0.07 | -2.81 |
| 2017 (4) | 2.88 | -10.84 | 5.11 | -67.39 | 5.22 | -1.69 | 0 | 0 | 0.69 | -97.07 | -1.16 | 0 | 0.04 | -94.74 | 5.80 | 79.86 | 49.02 | -1.74 | 0 | 0 | 6.6 | 4976.92 | 0 | 0 | 27.08 | 0.0 | 2.35 | 22.4 | 0.17 | 30.77 | 2.75 | -57.89 | 5.26 | -38.77 | 0 | 0 | 2.75 | -57.89 | 0.07 | 6.03 |
| 2016 (3) | 3.23 | 3.53 | 15.67 | 57.65 | 5.31 | 18.26 | 0 | 0 | 23.58 | -26.77 | 4.21 | -39.42 | 0.76 | 204.0 | 3.22 | 315.13 | 49.89 | -12.99 | 0 | 0 | 0.13 | -7.14 | 0 | 0 | 27.08 | 0.0 | 1.92 | 56.1 | 0.13 | -35.0 | 6.53 | -10.3 | 8.59 | -1.38 | 0 | 0 | 6.53 | -10.3 | 0.07 | -1.43 |
| 2015 (2) | 3.12 | 310.53 | 9.94 | -13.04 | 4.49 | -83.21 | 0 | 0 | 32.2 | 32100.0 | 6.95 | 0 | 0.25 | 92.31 | 0.78 | -99.4 | 57.34 | -18.63 | 0 | 0 | 0.14 | -30.0 | 0 | 0 | 27.08 | 0.0 | 1.23 | 0.0 | 0.2 | -31.03 | 7.28 | 1155.17 | 8.71 | 312.8 | 0 | 0 | 7.28 | 1155.17 | 0.07 | 108.56 |
| 2014 (1) | 0.76 | -69.96 | 11.43 | -6.85 | 26.74 | -0.78 | 0 | 0 | 0.1 | -98.34 | -1.74 | 0 | 0.13 | -43.48 | 130.00 | 3308.26 | 70.47 | 6.84 | 0 | 0 | 0.2 | 42.86 | 0 | 0 | 27.08 | 0.0 | 1.23 | 0.0 | 0.29 | -45.28 | 0.58 | -72.12 | 2.11 | -45.05 | 0 | 0 | 0.58 | -72.12 | 0.03 | -5.16 |
| 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) | 11.74 | 3.07 | 44.23 | 50.42 | 8.62 | 11.92 | 44.7 | 0.0 | 11.97 | 0 | 0 | 0 | 20.0 | 11.23 | 99900.0 | 5.28 | 2.33 | 2740.0 | 0.22 | -80.36 | 15.79 | 0.34 | -86.4 | -75.99 | 244.06 | 7.72 | 24.3 | 0 | 0 | 0 | 31.21 | 60.38 | 113.47 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 0.0 | 3.98 | 15.03 | 44.2 | 0 | 0 | 0 | 5.37 | 1.32 | 1218.75 | 9.34 | 6.5 | 309.65 | 0 | 0 | -100.0 | 5.37 | 1.32 | 1242.55 | 0.02 | -1.38 | -9.62 |
| 24Q2 (19) | 11.39 | -11.57 | 41.32 | 46.42 | 5.5 | 10.87 | 44.7 | -0.13 | 11.97 | 0 | 0 | 0 | 17.98 | 136.58 | 59833.33 | 5.16 | 163.27 | 3135.29 | 1.12 | -54.66 | 1500.0 | 2.49 | -72.74 | 453.35 | 226.56 | 6.01 | 22.09 | 0 | 0 | 0 | 19.46 | 21.55 | 69.36 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 0.0 | 3.46 | 5.81 | 25.36 | 0 | 0 | 0 | 5.3 | 162.38 | 2062.96 | 8.77 | 65.78 | 252.21 | 0 | -100.0 | -100.0 | 5.3 | 161.08 | 2138.46 | 0.02 | -3.62 | -8.54 |
| 24Q1 (18) | 12.88 | 15.62 | -7.27 | 44.0 | 6.9 | 16.65 | 44.76 | 12.12 | 27.89 | 0 | 0 | 0 | 7.6 | -60.87 | 18900.0 | 1.96 | -64.94 | 2060.0 | 2.47 | -37.63 | 1800.0 | 9.12 | -55.05 | 1134.61 | 213.71 | 3.74 | 19.93 | 0 | 0 | 0 | 16.01 | -7.35 | -2.85 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 0.0 | 3.27 | 18.48 | 18.48 | 0 | 0 | 0 | 2.02 | -60.47 | 2120.0 | 5.29 | -32.78 | 98.87 | 0.01 | 0.0 | 0.0 | 2.03 | -60.35 | 2355.56 | 0.02 | 1.61 | -5.72 |
| 23Q4 (17) | 11.14 | 36.86 | -47.85 | 41.16 | -8.63 | 14.05 | 39.92 | 0.0 | 14.06 | 0 | 0 | 0 | 19.42 | 97000.0 | 45.03 | 5.59 | 2895.0 | 52.73 | 3.96 | 1984.21 | 3860.0 | 20.30 | 1340.04 | 3947.28 | 206.0 | 4.92 | 22.9 | 0 | 0 | 0 | 17.28 | 18.19 | 28.38 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 0.0 | 2.76 | 0.0 | 16.46 | 0 | 0 | 0 | 5.11 | 1164.58 | 33.42 | 7.87 | 245.18 | 26.73 | 0.01 | 0.0 | 0.0 | 5.12 | 1189.36 | 33.33 | 0.02 | -6.41 | -4.36 |
| 23Q3 (16) | 8.14 | 0.99 | -58.83 | 45.05 | 7.59 | 26.26 | 39.92 | 0.0 | 14.29 | 0 | 0 | 0 | 0.02 | -33.33 | -99.05 | -0.2 | -17.65 | -150.0 | 0.19 | 171.43 | -80.21 | 1.41 | 213.51 | -90.35 | 196.34 | 5.8 | 17.13 | 0 | 0 | 0 | 14.62 | 27.24 | 30.89 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 0.0 | 2.76 | 0.0 | 16.46 | 0 | 0 | 0 | -0.48 | -77.78 | -442.86 | 2.28 | -8.43 | -9.52 | 0.01 | 0.0 | 0.0 | -0.47 | -80.77 | -413.33 | 0.02 | -0.21 | -2.59 |
| 23Q2 (15) | 8.06 | -41.97 | -65.82 | 41.87 | 11.0 | 6.57 | 39.92 | 14.06 | 20.75 | 0 | 0 | 0 | 0.03 | -25.0 | -98.54 | -0.17 | -70.0 | -194.44 | 0.07 | -46.15 | 133.33 | 0.45 | -39.17 | -32.86 | 185.57 | 4.14 | 13.39 | 0 | 0 | 0 | 11.49 | -30.28 | -10.93 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 0.0 | 2.76 | 0.0 | 16.46 | 0 | 0 | 0 | -0.27 | -170.0 | -8.0 | 2.49 | -6.39 | 17.45 | 0.01 | 0.0 | 0.0 | -0.26 | -188.89 | -8.33 | 0.02 | -0.65 | -3.16 |
| 23Q1 (14) | 13.89 | -34.97 | -47.92 | 37.72 | 4.52 | -7.71 | 35.0 | 0.0 | 202.51 | 0 | 0 | 0 | 0.04 | -99.7 | -98.33 | -0.1 | -102.73 | -135.71 | 0.13 | 30.0 | 44.44 | 0.74 | 47.37 | -79.88 | 178.2 | 6.32 | 17.72 | 0 | 0 | 0 | 16.48 | 22.44 | -48.21 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 8.49 | 2.76 | 16.46 | 16.46 | 0 | 0 | 0 | -0.1 | -102.61 | 76.74 | 2.66 | -57.17 | 37.11 | 0.01 | 0.0 | -50.0 | -0.09 | -102.34 | 78.05 | 0.02 | 3.07 | -10.64 |
| 22Q4 (13) | 21.36 | 8.04 | -32.45 | 36.09 | 1.15 | -9.57 | 35.0 | 0.2 | 1558.77 | 0 | 0 | 0 | 13.39 | 534.6 | 66850.0 | 3.66 | 815.0 | 1625.0 | 0.1 | -89.58 | 233.33 | 0.50 | -96.57 | -98.66 | 167.61 | -0.01 | 21.67 | 0 | 0 | 0 | 13.46 | 20.5 | -65.45 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 16.54 | 2.37 | 0.0 | 0.0 | 0 | 0 | 0 | 3.83 | 2635.71 | 639.44 | 6.21 | 146.43 | 274.1 | 0.01 | 0.0 | 0.0 | 3.84 | 2460.0 | 648.57 | 0.02 | -4.68 | -19.87 |
| 22Q3 (12) | 19.77 | -16.16 | -50.33 | 35.68 | -9.19 | -12.61 | 34.93 | 5.66 | 2069.57 | 0 | 0 | 0 | 2.11 | 2.93 | 10450.0 | 0.4 | 122.22 | 197.56 | 0.96 | 3100.0 | 3100.0 | 14.61 | 2082.04 | 163.01 | 167.62 | 2.42 | 32.28 | 0 | 0 | 0 | 11.17 | -13.41 | -70.18 | 0.11 | 0.0 | 0.0 | 84.0 | 0.0 | 16.54 | 2.37 | 0.0 | 0.0 | 0 | 0 | 0 | 0.14 | 156.0 | 129.17 | 2.52 | 18.87 | 33.33 | 0.01 | 0.0 | 0.0 | 0.15 | 162.5 | 131.91 | 0.02 | -0.78 | -16.7 |
| 22Q2 (11) | 23.58 | -11.59 | 30.85 | 39.29 | -3.87 | -3.42 | 33.06 | 185.74 | 5410.0 | 0 | 0 | 0 | 2.05 | -14.23 | 10150.0 | 0.18 | -35.71 | 160.0 | 0.03 | -66.67 | -25.0 | 0.67 | -81.77 | -85.44 | 163.66 | 8.11 | 31.96 | 0 | 0 | 0 | 12.9 | -59.46 | -65.63 | 0.11 | 0.0 | 0.0 | 84.0 | 8.49 | 61.29 | 2.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.25 | 41.86 | -127.27 | 2.12 | 9.28 | -7.83 | 0.01 | -50.0 | 0.0 | -0.24 | 41.46 | -140.0 | 0.02 | -8.33 | -38.75 |
| 22Q1 (10) | 26.67 | -15.65 | 42.85 | 40.87 | 2.41 | 66.75 | 11.57 | 448.34 | 49.87 | 0 | 0 | 0 | 2.39 | 11850.0 | 11850.0 | 0.28 | 216.67 | 247.37 | 0.09 | 200.0 | 80.0 | 3.67 | -90.2 | -36.08 | 151.38 | 9.89 | 102.46 | 0 | 0 | 0 | 31.82 | -18.33 | 0 | 0.11 | 0.0 | 0.0 | 77.43 | 7.42 | 48.68 | 2.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.43 | 39.44 | -315.0 | 1.94 | 16.87 | -25.67 | 0.02 | 100.0 | 0.0 | -0.41 | 41.43 | -286.36 | 0.03 | -7.57 | -33.11 |
| 21Q4 (9) | 31.62 | -20.55 | 71.57 | 39.91 | -2.25 | 336.17 | 2.11 | 31.06 | -72.67 | 0 | 0 | 0 | 0.02 | 0.0 | -95.83 | -0.24 | 41.46 | 14.29 | 0.03 | 0.0 | 50.0 | 37.50 | 575.0 | 1531.25 | 137.76 | 8.71 | 125.06 | 0 | 0 | 0 | 38.96 | 4.0 | 0 | 0.11 | 0.0 | 0 | 72.08 | 0.0 | 38.4 | 2.37 | 0.0 | 0.0 | 0 | 0 | -100.0 | -0.71 | -47.92 | -277.5 | 1.66 | -12.17 | -40.93 | 0.01 | 0.0 | 0.0 | -0.7 | -48.94 | -270.73 | 0.03 | -0.92 | -27.68 |
| 21Q3 (8) | 39.8 | 120.87 | 2518.42 | 40.83 | 0.37 | 915.67 | 1.61 | 168.33 | -87.47 | 0 | 0 | 0 | 0.02 | 0.0 | -94.29 | -0.41 | -36.67 | -70.83 | 0.03 | -25.0 | 0.0 | 5.56 | 20.83 | -24.07 | 126.72 | 2.18 | 177.65 | 0 | 0 | 0 | 37.46 | -0.19 | 0 | 0.11 | 0.0 | 0 | 72.08 | 38.4 | 166.17 | 2.37 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | -0.48 | -336.36 | -170.59 | 1.89 | -17.83 | -38.83 | 0.01 | 0.0 | 0 | -0.47 | -370.0 | -169.12 | 0.03 | -27.04 | -63.04 |
| 21Q2 (7) | 18.02 | -3.48 | 1033.33 | 40.68 | 65.97 | 1342.55 | 0.6 | -92.23 | -95.1 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | -0.3 | -57.89 | -100.0 | 0.04 | -20.0 | -20.0 | 4.60 | -20.0 | 0 | 124.02 | 65.87 | 184.12 | 0 | 0 | 0 | 37.53 | 0 | 37430.0 | 0.11 | 0.0 | 0 | 52.08 | 0.0 | 92.32 | 2.37 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.11 | -155.0 | -111.7 | 2.3 | -11.88 | -31.34 | 0.01 | -50.0 | 133.33 | -0.1 | -145.45 | -110.99 | 0.04 | 0.12 | -49.16 |
| 21Q1 (6) | 18.67 | 1.3 | 887.83 | 24.51 | 167.87 | 769.15 | 7.72 | 0.0 | -36.98 | 0 | 0 | 0 | 0.02 | -95.83 | 0.0 | -0.19 | 32.14 | 17.39 | 0.05 | 150.0 | 0.0 | 5.75 | 150.0 | 0 | 74.77 | 22.15 | 72.04 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.11 | 0 | 0 | 52.08 | 0.0 | 92.32 | 2.37 | 0.0 | 0.0 | 0.04 | 0.0 | -83.33 | 0.2 | -50.0 | -82.76 | 2.61 | -7.12 | -30.77 | 0.02 | 100.0 | 140.0 | 0.22 | -46.34 | -80.18 | 0.04 | -0.07 | -48.78 |
| 20Q4 (5) | 18.43 | 1112.5 | 1296.21 | 9.15 | 127.61 | 224.47 | 7.72 | -39.92 | -36.98 | 0 | 0 | 0 | 0.48 | 37.14 | 2300.0 | -0.28 | -16.67 | 12.5 | 0.02 | -33.33 | 0.0 | 2.30 | -68.58 | 0 | 61.21 | 34.11 | 41.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52.08 | 92.32 | 92.32 | 2.37 | 0.0 | 0.0 | 0.04 | 0.0 | -83.33 | 0.4 | -41.18 | -71.22 | 2.81 | -9.06 | -29.75 | 0.01 | 0 | 125.0 | 0.41 | -39.71 | -69.63 | 0.04 | -49.36 | -48.56 |
| 20Q3 (4) | 1.52 | -4.4 | 0.0 | 4.02 | 42.55 | 0.0 | 12.85 | 4.9 | 0.0 | 0 | 0 | 0.0 | 0.35 | 1650.0 | 0.0 | -0.24 | -60.0 | 0.0 | 0.03 | -40.0 | 0.0 | 7.32 | 0 | 0.0 | 45.64 | 4.56 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 27.08 | 0.0 | 0.0 | 2.37 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.68 | -27.66 | 0.0 | 3.09 | -7.76 | 0.0 | 0 | 100.0 | 0.0 | 0.68 | -25.27 | 0.0 | 0.08 | 0.34 | 0.0 |
