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) | 10.35 | -19.77 | 91.46 | 4.57 | 0 | 0 | 0 | 0 | 3.76 | 7.12 | 4.11 | 115.18 | 0.14 | 27.27 | 3.72 | 18.81 | 137.68 | 9.75 | 6.33 | -1.25 | 0 | 0 | 0 | 0 | 43.84 | 0.0 | 8.4 | 2.31 | 1.08 | 116.0 | 7.35 | 18.55 | 16.84 | 12.94 | -1.12 | 0 | 6.23 | 21.68 | 0.00 | 0 |
| 2022 (9) | 12.9 | 486.36 | 87.46 | 22.48 | 0 | 0 | 0 | 0 | 3.51 | 37.65 | 1.91 | 0 | 0.11 | -82.81 | 3.13 | -87.51 | 125.45 | 1.93 | 6.41 | -86.02 | 0 | 0 | 0 | 0 | 43.84 | 0.0 | 8.21 | 0.0 | 0.5 | 85.19 | 6.2 | -7.32 | 14.91 | -1.78 | -1.08 | 0 | 5.12 | -17.29 | 0.06 | -6.57 |
| 2021 (8) | 2.2 | -19.12 | 71.41 | 7.08 | 0 | 0 | 0 | 0 | 2.55 | -49.7 | -1.37 | 0 | 0.64 | 33.33 | 25.10 | 165.1 | 123.07 | 0.5 | 45.86 | -0.46 | 29.0 | -2.68 | 0 | 0 | 43.84 | 0.0 | 8.21 | 0.0 | 0.27 | 0 | 6.69 | -36.47 | 15.18 | -19.0 | -0.5 | 0 | 6.19 | -39.67 | 0.06 | 9.52 |
| 2020 (7) | 2.72 | 119.35 | 66.69 | 5.09 | 0 | 0 | 0 | 0 | 5.07 | 191.38 | -1.38 | 0 | 0.48 | 23.08 | 9.47 | -57.76 | 122.46 | 7.97 | 46.07 | -1.12 | 29.8 | -1.32 | 0 | 0 | 43.84 | 0.0 | 8.21 | 0.0 | 0 | 0 | 10.53 | -26.52 | 18.74 | -16.86 | -0.27 | 0 | 10.26 | -29.05 | 0.06 | 9.7 |
| 2019 (6) | 1.24 | 24.0 | 63.46 | 7.56 | 0 | 0 | 0 | 0 | 1.74 | 17.57 | -2.97 | 0 | 0.39 | 95.0 | 22.41 | 65.86 | 113.42 | 8.03 | 46.59 | -0.68 | 30.2 | -1.31 | 0 | 0 | 43.84 | 0.0 | 8.21 | 0.49 | 0 | 0 | 14.33 | -28.24 | 22.54 | -19.9 | 0.13 | -67.5 | 14.46 | -29.01 | 0.05 | 9.92 |
| 2018 (5) | 1.0 | -49.75 | 59.0 | 58.47 | 0 | 0 | 0 | 0 | 1.48 | -51.32 | 0.45 | -16.67 | 0.2 | 5.26 | 13.51 | 116.22 | 104.99 | 5.23 | 46.91 | -0.21 | 30.6 | -1.29 | 0 | 0 | 43.84 | 0.0 | 8.17 | 0.74 | 0 | 0 | 19.97 | -13.55 | 28.14 | -9.84 | 0.4 | 400.0 | 20.37 | -12.12 | 0.05 | 4.93 |
| 2017 (4) | 1.99 | -61.06 | 37.23 | 2.96 | 10.23 | 1.59 | 0 | 0 | 3.04 | -55.29 | 0.54 | 0 | 0.19 | -20.83 | 6.25 | 77.08 | 99.77 | 3.46 | 47.01 | -8.91 | 31.0 | -1.59 | 0 | 0 | 43.84 | 0.0 | 8.11 | 0.0 | 0 | 0 | 23.1 | -12.9 | 31.21 | -9.88 | 0.08 | -86.67 | 23.18 | -14.53 | 0.05 | 6.6 |
| 2016 (3) | 5.11 | -50.72 | 36.16 | 37.54 | 10.07 | 1.51 | 0 | 0 | 6.8 | -86.93 | -0.99 | 0 | 0.24 | -4.0 | 3.53 | 634.4 | 96.43 | -3.32 | 51.61 | -1.7 | 31.5 | -1.25 | 0 | 0 | 43.84 | 0.0 | 8.11 | 26.72 | 0 | 0 | 26.52 | -21.47 | 34.63 | -13.79 | 0.6 | -23.08 | 27.12 | -21.51 | 0.04 | 8.68 |
| 2015 (2) | 10.37 | -20.78 | 26.29 | 43.43 | 9.92 | -30.24 | 0 | 0 | 52.02 | 125.68 | 17.1 | 31.44 | 0.25 | -35.9 | 0.48 | -71.6 | 99.74 | -13.46 | 52.5 | 311.12 | 31.9 | 0 | 0 | 0 | 43.84 | 6.93 | 6.4 | 25.49 | 0 | 0 | 33.77 | 52.39 | 40.17 | 47.36 | 0.78 | 41.82 | 34.55 | 52.14 | 0.04 | 0 |
| 2014 (1) | 13.09 | 29.48 | 18.33 | 86.47 | 14.22 | -0.77 | 4.93 | 100.41 | 23.05 | -11.69 | 13.01 | 45.2 | 0.39 | -69.53 | 1.69 | -65.5 | 115.25 | 14.85 | 12.77 | 122.09 | 0 | 0 | 0 | 0 | 41.0 | 0.29 | 5.1 | 21.43 | 0 | 0 | 22.16 | 30.51 | 27.26 | 28.58 | 0.55 | 292.86 | 22.71 | 32.65 | 0.00 | 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) | 14.72 | -4.17 | 12.97 | 87.61 | -2.17 | -4.12 | 0 | 0 | 0 | 0 | 0 | 0 | 2.17 | -62.59 | 52.82 | -0.49 | -268.97 | 33.78 | 0.45 | -27.42 | 309.09 | 4.74 | -33.15 | 52.44 | 133.69 | -0.18 | -2.55 | 4.93 | -2.18 | -21.87 | 0 | 0 | 0 | 0 | 0 | 0 | 44.5 | 0.0 | 1.51 | 8.82 | 0.0 | 5.0 | 1.12 | 0.0 | 3.7 | 4.29 | -10.25 | -52.23 | 14.23 | -3.26 | -22.91 | -1.18 | 0.0 | -5.36 | 3.11 | -13.61 | -60.43 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.36 | 35.69 | -47.38 | 89.55 | -2.28 | -6.48 | 0 | 0 | 0 | 0 | 0 | 0 | 5.8 | 917.54 | 1060.0 | 0.29 | -77.86 | 70.59 | 0.62 | -27.91 | 210.0 | 7.09 | -71.57 | 2.39 | 133.93 | -2.95 | -2.31 | 5.04 | -2.89 | -20.13 | 0 | 0 | 0 | 0 | 0 | 0 | 44.5 | 1.51 | 1.51 | 8.82 | 5.0 | 5.0 | 1.12 | 3.7 | 3.7 | 4.78 | -44.8 | -50.82 | 14.71 | -18.95 | -23.39 | -1.18 | 0.0 | -6.31 | 3.6 | -51.87 | -58.19 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 11.32 | 9.37 | -72.5 | 91.64 | 0.2 | -4.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | -40.62 | -34.48 | 1.31 | 180.37 | -79.24 | 0.86 | 514.29 | 473.33 | 24.93 | 567.7 | 519.86 | 138.0 | 0.23 | 9.17 | 5.19 | -18.01 | -19.03 | 0 | 0 | 0 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.4 | 0.0 | 2.31 | 1.08 | 0.0 | 116.0 | 8.66 | 17.82 | -30.78 | 18.15 | 7.78 | -14.47 | -1.18 | -5.36 | -9.26 | 7.48 | 20.06 | -34.56 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 10.35 | -20.57 | -19.77 | 91.46 | 0.1 | 4.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.96 | -32.39 | 28.0 | -1.63 | -120.27 | -53.77 | 0.14 | 27.27 | 27.27 | 3.73 | 20.15 | 19.13 | 137.68 | 0.36 | 9.75 | 6.33 | 0.32 | -1.25 | 0 | 0 | 0 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.4 | 0.0 | 2.31 | 1.08 | 0.0 | 116.0 | 7.35 | -18.15 | 18.55 | 16.84 | -8.78 | 12.94 | -1.12 | 0.0 | -3.7 | 6.23 | -20.74 | 21.68 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 13.03 | -55.36 | 548.26 | 91.37 | -4.58 | 10.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.42 | 184.0 | 84.42 | -0.74 | -535.29 | -145.12 | 0.11 | -45.0 | 83.33 | 3.11 | -55.1 | 76.08 | 137.19 | 0.07 | 10.41 | 6.31 | 0.0 | -15.19 | 0 | 0 | 0 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.4 | 0.0 | 2.31 | 1.08 | 0.0 | 116.0 | 8.98 | -7.61 | 24.03 | 18.46 | -3.85 | 15.66 | -1.12 | -0.9 | -3.7 | 7.86 | -8.71 | 27.6 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 29.19 | -29.1 | 1208.97 | 95.76 | 0.31 | 23.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.5 | -42.53 | -62.69 | 0.17 | -97.31 | -75.36 | 0.2 | 33.33 | -77.53 | 6.92 | 72.09 | -75.12 | 137.09 | 8.45 | 10.91 | 6.31 | -1.56 | -21.71 | 0 | 0 | -100.0 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.4 | 2.31 | 2.31 | 1.08 | 116.0 | 116.0 | 9.72 | -22.3 | 73.57 | 19.2 | -9.52 | 34.17 | -1.11 | -2.78 | -70.77 | 8.61 | -24.67 | 73.94 | 0.20 | 3.09 | 204.66 |
| 23Q1 (14) | 41.17 | 219.15 | 1754.5 | 95.46 | 9.15 | 31.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0.87 | 16.0 | 33.85 | 6.31 | 695.28 | 885.94 | 0.15 | 36.36 | -80.52 | 4.02 | 28.32 | -87.47 | 126.41 | 0.77 | 2.37 | 6.41 | 0.0 | -86.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.5 | 0.0 | 85.19 | 12.51 | 101.77 | 70.67 | 21.22 | 42.32 | 34.22 | -1.08 | 0.0 | -71.43 | 11.43 | 123.24 | 70.6 | 0.20 | 223.65 | 201.33 |
| 22Q4 (13) | 12.9 | 541.79 | 486.36 | 87.46 | 5.97 | 22.48 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0.75 | -2.6 | 17.19 | -1.06 | -164.63 | -1614.29 | 0.11 | 83.33 | -82.81 | 3.13 | 77.59 | -87.51 | 125.45 | 0.96 | 1.93 | 6.41 | -13.84 | -86.02 | 0 | 0 | -100.0 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.5 | 0.0 | 85.19 | 6.2 | -14.36 | -7.32 | 14.91 | -6.58 | -1.78 | -1.08 | 0.0 | -116.0 | 5.12 | -16.88 | -17.29 | 0.06 | -10.17 | -6.57 |
| 22Q3 (12) | 2.01 | -9.87 | -20.55 | 82.53 | 6.63 | 17.05 | 27.0 | 0 | 0 | 0 | 0 | 0 | 0.77 | -42.54 | 35.09 | 1.64 | 137.68 | 813.04 | 0.06 | -93.26 | -88.24 | 1.76 | -93.65 | -82.18 | 124.26 | 0.53 | 1.24 | 7.44 | -7.69 | -83.76 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.5 | 0.0 | 85.19 | 7.24 | 29.29 | 9.2 | 15.96 | 11.53 | 5.63 | -1.08 | -66.15 | -176.92 | 6.16 | 24.44 | -1.28 | 0.07 | 1.65 | 4.55 |
| 22Q2 (11) | 2.23 | 0.45 | -19.2 | 77.4 | 6.74 | 12.86 | 0 | 0 | 0 | 0 | 0 | 0 | 1.34 | 106.15 | 148.15 | 0.69 | 7.81 | 155.65 | 0.89 | 15.58 | 48.33 | 27.81 | -13.31 | 134.55 | 123.61 | 0.11 | 1.05 | 8.06 | -82.48 | -82.43 | 28.8 | -0.35 | -2.7 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.5 | 85.19 | 0 | 5.6 | -23.6 | -39.98 | 14.31 | -9.49 | -18.42 | -0.65 | -3.17 | -66.67 | 4.95 | -26.12 | -44.63 | 0.07 | 1.96 | 8.06 |
| 22Q1 (10) | 2.22 | 0.91 | -12.25 | 72.51 | 1.54 | 6.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.65 | 1.56 | -18.75 | 0.64 | 814.29 | 1500.0 | 0.77 | 20.31 | 37.5 | 32.08 | 27.83 | 179.58 | 123.48 | 0.33 | 1.02 | 46.01 | 0.33 | -0.17 | 28.9 | -0.34 | -2.69 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.27 | 0.0 | 0 | 7.33 | 9.57 | -30.65 | 15.81 | 4.15 | -15.81 | -0.63 | -26.0 | -215.0 | 6.7 | 8.24 | -35.39 | 0.06 | 0.35 | 9.05 |
| 21Q4 (9) | 2.2 | -13.04 | -19.12 | 71.41 | 1.28 | 7.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.64 | 12.28 | -80.25 | 0.07 | 130.43 | 158.33 | 0.64 | 25.49 | 33.33 | 25.10 | 153.44 | 165.62 | 123.07 | 0.27 | 0.5 | 45.86 | 0.11 | -0.46 | 29.0 | -1.36 | -2.68 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.27 | 0.0 | 0 | 6.69 | 0.9 | -36.47 | 15.18 | 0.46 | -19.0 | -0.5 | -28.21 | -85.19 | 6.19 | -0.8 | -39.67 | 0.06 | 0.52 | 9.52 |
| 21Q3 (8) | 2.53 | -8.33 | 16.06 | 70.51 | 2.81 | 155.56 | 0 | 0 | 0 | 0 | 0 | 0 | 0.57 | 5.56 | 18.75 | -0.23 | 81.45 | 57.41 | 0.51 | -15.0 | 34.21 | 9.90 | -16.49 | -42.41 | 122.74 | 0.34 | 6.37 | 45.81 | -0.15 | -0.82 | 29.4 | -0.68 | -57.44 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0.27 | 0 | 0 | 6.63 | -28.94 | -39.06 | 15.11 | -13.85 | -20.85 | -0.39 | 0.0 | -160.0 | 6.24 | -30.2 | -41.85 | 0.06 | 5.06 | 10.79 |
| 21Q2 (7) | 2.76 | 9.09 | 42.27 | 68.58 | 0.73 | 151.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | -32.5 | 50.0 | -1.24 | -3200.0 | -55.0 | 0.6 | 7.14 | 900.0 | 11.86 | 3.33 | 0 | 122.33 | 0.08 | 6.64 | 45.88 | -0.46 | -0.95 | 29.6 | -0.34 | -57.21 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0 | 0 | 0 | 9.33 | -11.73 | -18.3 | 17.54 | -6.6 | -10.65 | -0.39 | -95.0 | -875.0 | 8.94 | -13.79 | -21.44 | 0.06 | 2.9 | 7.5 |
| 21Q1 (6) | 2.53 | -6.99 | -5.24 | 68.08 | 2.08 | 149.93 | 0 | 0 | 0 | 0 | 0 | 0 | 0.8 | -75.31 | -20.0 | 0.04 | 133.33 | -50.0 | 0.56 | 16.67 | 133.33 | 11.48 | 21.45 | 0 | 122.23 | -0.19 | 7.75 | 46.09 | 0.04 | -1.12 | 29.7 | -0.34 | -57.13 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0 | 0 | 0 | 10.57 | 0.38 | -26.65 | 18.78 | 0.21 | -16.98 | -0.2 | 25.93 | -217.65 | 10.37 | 1.07 | -28.88 | 0.06 | 0.79 | 10.22 |
| 20Q4 (5) | 2.72 | 24.77 | 119.35 | 66.69 | 141.72 | 5.09 | 0 | 0 | 0 | 0 | 0 | 0 | 3.24 | 575.0 | 775.68 | -0.12 | 77.78 | 96.0 | 0.48 | 26.32 | 23.08 | 9.45 | -45.05 | 0 | 122.46 | 6.13 | 7.97 | 46.07 | -0.26 | -1.12 | 29.8 | -56.86 | -1.32 | 0 | 0 | 0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0 | 0 | 0 | 10.53 | -3.22 | -26.52 | 18.74 | -1.83 | -16.86 | -0.27 | -80.0 | -307.69 | 10.26 | -4.38 | -29.05 | 0.06 | 1.69 | 9.7 |
| 20Q3 (4) | 2.18 | 12.37 | 0.0 | 27.59 | 1.14 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.48 | 33.33 | 0.0 | -0.54 | 32.5 | 0.0 | 0.38 | 533.33 | 0.0 | 17.19 | 0 | 0.0 | 115.39 | 0.59 | 0.0 | 46.19 | -0.28 | 0.0 | 69.08 | -0.14 | 0.0 | 0 | 0 | 0.0 | 43.84 | 0.0 | 0.0 | 8.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.88 | -4.73 | 0.0 | 19.09 | -2.75 | 0.0 | -0.15 | -275.0 | 0.0 | 10.73 | -5.71 | 0.0 | 0.06 | 1.93 | 0.0 |
