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) | 18.34 | -38.6 | 36.57 | 29.36 | 10.19 | -23.67 | 0.01 | 0 | 55.02 | -13.03 | -16.69 | 0 | 3.54 | -33.96 | 6.43 | -24.06 | 17.48 | 0.58 | 6.22 | -32.9 | 40.2 | -22.42 | 16.91 | -17.95 | 82.48 | -1.2 | 0.08 | 0.0 | 3.04 | -52.05 | -14.08 | 0 | -10.96 | 0 | -3.54 | 0 | -17.62 | 0 | 0.20 | -11.43 |
| 2022 (9) | 29.87 | -30.14 | 28.27 | -16.78 | 13.35 | -17.64 | 0 | 0 | 63.26 | -8.66 | 0.06 | -96.05 | 5.36 | -0.56 | 8.47 | 8.88 | 17.38 | 27.23 | 9.27 | 2.43 | 51.82 | 5.05 | 20.61 | 1.08 | 83.48 | 0.0 | 0.08 | 0 | 6.34 | 12.01 | 0.07 | -90.67 | 6.49 | 1.25 | -3.04 | 0 | -2.97 | 0 | 0.23 | -11.89 |
| 2021 (8) | 42.76 | 7.36 | 33.97 | -41.88 | 16.21 | -52.37 | 0.57 | 1040.0 | 69.26 | 7.51 | 1.52 | 0 | 5.39 | -37.62 | 7.78 | -41.98 | 13.66 | 5.73 | 9.05 | -11.1 | 49.33 | 79.71 | 20.39 | -1.59 | 83.48 | 21.55 | 0 | 0 | 5.66 | 0.0 | 0.75 | 0 | 6.41 | 36.97 | -9.83 | 0 | -9.08 | 0 | 0.26 | -14.58 |
| 2020 (7) | 39.83 | -22.65 | 58.45 | 64.88 | 34.03 | 64.08 | 0.05 | -68.75 | 64.42 | -20.78 | -1.42 | 0 | 8.64 | -8.18 | 13.41 | 15.9 | 12.92 | 100.0 | 10.18 | -3.42 | 27.45 | -45.24 | 20.72 | -3.0 | 68.68 | 8.86 | 2.48 | 50.3 | 5.66 | 145.02 | -3.46 | 0 | 4.68 | -67.75 | -8.11 | 0 | -11.57 | 0 | 0.30 | -2.16 |
| 2019 (6) | 51.49 | -5.85 | 35.45 | 0.14 | 20.74 | -22.44 | 0.16 | -77.78 | 81.32 | 1.09 | 14.04 | 23300.0 | 9.41 | -22.55 | 11.57 | -23.39 | 6.46 | -1.97 | 10.54 | -28.25 | 50.13 | -24.39 | 21.36 | -3.48 | 63.09 | 0.0 | 1.65 | 0.61 | 2.31 | -31.25 | 10.55 | 482.87 | 14.51 | 113.07 | -5.66 | 0 | 4.89 | 0 | 0.31 | -7.0 |
| 2018 (5) | 54.69 | -21.65 | 35.4 | 18.43 | 26.74 | -35.27 | 0.72 | 9.09 | 80.44 | 10.24 | 0.06 | -98.94 | 12.15 | 153.12 | 15.10 | 129.62 | 6.59 | 13.62 | 14.69 | -20.98 | 66.3 | -15.75 | 22.13 | 4.88 | 63.09 | 0.0 | 1.64 | 53.27 | 3.36 | 0 | 1.81 | -68.02 | 6.81 | 1.19 | -2.31 | 0 | -0.5 | 0 | 0.33 | -1.51 |
| 2017 (4) | 69.8 | 15.37 | 29.89 | -30.92 | 41.31 | 35.31 | 0.66 | -88.09 | 72.97 | -4.19 | 5.65 | 0 | 4.8 | -23.08 | 6.58 | -19.71 | 5.8 | 30.34 | 18.59 | 111.25 | 78.69 | -30.33 | 21.1 | 0.14 | 63.09 | 70.1 | 1.07 | -83.02 | 0 | 0 | 5.66 | 0 | 6.73 | 528.97 | -3.36 | 0 | 2.3 | 0 | 0.34 | -11.99 |
| 2016 (3) | 60.5 | -8.08 | 43.27 | -2.79 | 30.53 | 42.07 | 5.54 | -10.21 | 76.16 | -10.37 | -10.86 | 0 | 6.24 | 62.08 | 8.19 | 80.83 | 4.45 | 61.23 | 8.8 | -4.97 | 112.94 | -12.67 | 21.07 | -0.85 | 37.09 | -1.77 | 6.3 | 0.0 | 0 | 0 | -5.22 | 0 | 1.07 | -91.29 | 1.25 | -81.75 | -3.97 | 0 | 0.39 | 1.92 |
| 2015 (2) | 65.82 | -10.0 | 44.51 | 56.78 | 21.49 | -31.58 | 6.17 | 99.03 | 84.97 | -3.1 | -14.88 | 0 | 3.85 | -18.09 | 4.53 | -15.46 | 2.76 | 0 | 9.26 | -62.03 | 129.32 | 38.83 | 21.25 | 2.61 | 37.76 | 0.0 | 6.3 | 0.0 | 0 | 0 | 5.98 | -72.58 | 12.28 | -56.31 | 6.85 | 9.6 | 12.83 | -54.28 | 0.38 | 6.75 |
| 2014 (1) | 73.13 | -3.02 | 28.39 | 63.54 | 31.41 | 59.28 | 3.1 | 26.53 | 87.69 | 7.97 | -0.2 | 0 | 4.7 | 291.67 | 5.36 | 262.77 | 0 | 0 | 24.39 | 10.11 | 93.15 | 44.26 | 20.71 | 5.18 | 37.76 | 0.0 | 6.3 | 0.0 | 0 | 0 | 21.81 | 16.32 | 28.11 | -0.81 | 6.25 | 959.32 | 28.06 | 45.09 | 0.35 | 1.17 |
| 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) | 10.41 | -36.87 | -56.32 | 39.68 | -9.49 | -3.5 | 21.84 | -3.66 | 83.84 | 0.16 | 0.0 | -30.43 | 11.11 | -7.11 | -10.69 | -0.58 | -728.57 | 73.64 | 2.48 | -8.15 | -53.56 | 4.96 | -5.7 | -47.96 | 17.66 | 0.46 | 1.44 | 8.77 | -0.34 | -7.78 | 20.47 | -8.78 | -52.62 | 17.46 | -0.96 | -15.73 | 82.48 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.23 | -89.23 | 0.0 | -1.23 | -89.23 | -165.08 | -0.27 | -117.2 | -127.84 | -1.5 | -263.04 | -476.92 | 0.19 | -0.45 | -9.71 |
| 24Q2 (19) | 16.49 | 6.59 | -30.83 | 43.84 | 14.05 | 24.09 | 22.67 | 92.61 | 120.31 | 0.16 | 0 | 220.0 | 11.96 | -7.5 | -10.14 | -0.07 | 87.72 | 96.92 | 2.7 | -10.0 | -33.0 | 5.26 | -7.63 | -23.21 | 17.58 | 0.17 | 1.09 | 8.8 | 3.53 | -5.68 | 22.44 | -41.46 | -52.15 | 17.63 | 0.69 | -11.45 | 82.48 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.65 | 95.57 | -137.79 | -0.65 | 94.37 | -113.43 | 1.57 | 406.45 | 148.01 | 0.92 | 106.41 | 159.35 | 0.20 | -1.11 | -9.52 |
| 24Q1 (18) | 15.47 | -15.65 | -42.92 | 38.44 | 5.11 | 22.46 | 11.77 | 15.51 | -1.83 | 0 | -100.0 | 0 | 12.93 | -7.64 | -15.32 | -0.57 | 95.56 | -191.94 | 3.0 | -15.25 | -32.28 | 5.69 | -11.49 | -21.8 | 17.55 | 0.4 | 0.92 | 8.5 | 36.66 | -7.31 | 38.33 | -4.65 | -23.28 | 17.51 | 3.55 | -14.67 | 82.48 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 3.04 | 0.0 | -52.05 | -14.66 | -4.12 | -2194.29 | -11.54 | -5.29 | -262.31 | 0.31 | 108.76 | 109.25 | -14.35 | 18.56 | -441.51 | 0.20 | -2.2 | -13.56 |
| 23Q4 (17) | 18.34 | -23.04 | -38.6 | 36.57 | -11.07 | 29.36 | 10.19 | -14.23 | -23.67 | 0.01 | -95.65 | 0 | 14.0 | 12.54 | -6.73 | -12.85 | -484.09 | -1590.79 | 3.54 | -33.71 | -33.96 | 6.43 | -32.49 | -24.06 | 17.48 | 0.4 | 0.58 | 6.22 | -34.6 | -32.9 | 40.2 | -6.94 | -22.42 | 16.91 | -18.39 | -17.95 | 82.48 | 0.0 | -1.2 | 0.08 | 0.0 | 0.0 | 3.04 | 0.0 | -52.05 | -14.08 | -1044.72 | -20214.29 | -10.96 | -679.89 | -268.88 | -3.54 | -464.95 | -16.45 | -17.62 | -6676.92 | -493.27 | 0.20 | -6.22 | -11.43 |
| 23Q3 (16) | 23.83 | -0.04 | -19.49 | 41.12 | 16.39 | 39.91 | 11.88 | 15.45 | -18.57 | 0.23 | 360.0 | -78.3 | 12.44 | -6.54 | -18.37 | -2.2 | 3.08 | -780.0 | 5.34 | 32.51 | 8.76 | 9.53 | 39.13 | 30.5 | 17.41 | 0.12 | 11.46 | 9.51 | 1.93 | -6.4 | 43.2 | -7.89 | -4.68 | 20.72 | 4.07 | -1.52 | 82.48 | 0.0 | -1.2 | 0.08 | 0.0 | 0.0 | 3.04 | 0.0 | -52.05 | -1.23 | -171.51 | -250.0 | 1.89 | -60.95 | -73.86 | 0.97 | 129.66 | 377.14 | -0.26 | 83.23 | -155.32 | 0.22 | -0.24 | -8.14 |
| 23Q2 (15) | 23.84 | -12.03 | -36.02 | 35.33 | 12.55 | 5.94 | 10.29 | -14.18 | -17.48 | 0.05 | 0 | -88.89 | 13.31 | -12.84 | -13.06 | -2.27 | -466.13 | -22800.0 | 4.03 | -9.03 | -29.3 | 6.85 | -5.94 | -18.48 | 17.39 | 0.0 | 19.35 | 9.33 | 1.74 | -3.52 | 46.9 | -6.12 | -1.62 | 19.91 | -2.97 | -4.28 | 82.48 | 0.0 | -1.2 | 0.08 | 0.0 | 0.0 | 3.04 | -52.05 | -52.05 | 1.72 | 145.71 | 59.26 | 4.84 | -31.93 | -35.38 | -3.27 | 2.39 | 33.27 | -1.55 | 41.51 | 59.42 | 0.22 | -5.53 | -11.12 |
| 23Q1 (14) | 27.1 | -9.27 | -25.73 | 31.39 | 11.04 | -12.05 | 11.99 | -10.19 | -11.97 | 0 | 0 | -100.0 | 15.27 | 1.73 | -13.73 | 0.62 | 181.58 | -41.51 | 4.43 | -17.35 | -22.69 | 7.28 | -14.05 | -12.2 | 17.39 | 0.06 | 27.31 | 9.17 | -1.08 | -1.08 | 49.96 | -3.59 | 4.67 | 20.52 | -0.44 | -2.15 | 82.48 | -1.2 | -1.2 | 0.08 | 0.0 | 0 | 6.34 | 0.0 | 12.01 | 0.7 | 900.0 | -61.54 | 7.11 | 9.55 | -4.95 | -3.35 | -10.2 | 42.74 | -2.65 | 10.77 | 34.24 | 0.23 | 0.22 | -9.68 |
| 22Q4 (13) | 29.87 | 0.91 | -30.14 | 28.27 | -3.81 | -16.78 | 13.35 | -8.5 | -17.64 | 0 | -100.0 | -100.0 | 15.01 | -1.51 | -20.92 | -0.76 | -204.0 | -381.48 | 5.36 | 9.16 | -0.56 | 8.47 | 16.02 | 8.88 | 17.38 | 11.27 | 27.23 | 9.27 | -8.76 | 2.43 | 51.82 | 14.34 | 5.05 | 20.61 | -2.04 | 1.08 | 83.48 | 0.0 | 0.0 | 0.08 | 0.0 | 0 | 6.34 | 0.0 | 12.01 | 0.07 | -91.46 | -90.67 | 6.49 | -10.24 | 1.25 | -3.04 | -768.57 | 69.07 | -2.97 | -731.91 | 67.29 | 0.23 | -2.73 | -11.89 |
| 22Q3 (12) | 29.6 | -20.56 | 1.89 | 29.39 | -11.87 | -13.69 | 14.59 | 17.0 | -22.06 | 1.06 | 135.56 | -7.83 | 15.24 | -0.46 | -3.79 | -0.25 | -2600.0 | -132.47 | 4.91 | -13.86 | -6.48 | 7.30 | -13.09 | -3.08 | 15.62 | 7.21 | 14.35 | 10.16 | 5.07 | -7.55 | 45.32 | -4.93 | -9.72 | 21.04 | 1.15 | 2.78 | 83.48 | 0.0 | 0.0 | 0.08 | 0.0 | 0 | 6.34 | 0.0 | 12.01 | 0.82 | -24.07 | 67.35 | 7.23 | -3.47 | 17.56 | -0.35 | 92.86 | 96.56 | 0.47 | 112.3 | 104.85 | 0.24 | -3.48 | -9.76 |
| 22Q2 (11) | 37.26 | 2.11 | 15.39 | 33.35 | -6.56 | -6.48 | 12.47 | -8.44 | -34.3 | 0.45 | -2.17 | -52.63 | 15.31 | -13.5 | -7.55 | 0.01 | -99.06 | -97.83 | 5.7 | -0.52 | -6.86 | 8.40 | 1.31 | -0.26 | 14.57 | 6.66 | 7.61 | 9.67 | 4.31 | -6.48 | 47.67 | -0.13 | -6.64 | 20.8 | -0.81 | -0.1 | 83.48 | 0.0 | 5.62 | 0.08 | 0 | -96.77 | 6.34 | 12.01 | 12.01 | 1.08 | -40.66 | 136.24 | 7.49 | 0.13 | 45.44 | -4.9 | 16.24 | 49.9 | -3.82 | 5.21 | 70.06 | 0.24 | -4.01 | -11.43 |
| 22Q1 (10) | 36.49 | -14.66 | 6.95 | 35.69 | 5.06 | 7.21 | 13.62 | -15.98 | -54.72 | 0.46 | -19.3 | 820.0 | 17.7 | -6.74 | -1.01 | 1.06 | 292.59 | 5200.0 | 5.73 | 6.31 | -18.49 | 8.29 | 6.58 | -17.23 | 13.66 | 0.0 | 1.34 | 9.27 | 2.43 | -10.17 | 47.73 | -3.24 | 6.02 | 20.97 | 2.84 | 3.3 | 83.48 | 0.0 | 11.9 | 0 | 0 | -100.0 | 5.66 | 0.0 | 0.0 | 1.82 | 142.67 | 152.91 | 7.48 | 16.69 | 59.15 | -5.85 | 40.49 | 29.18 | -4.03 | 55.62 | 65.56 | 0.25 | -2.24 | -12.19 |
| 21Q4 (9) | 42.76 | 47.19 | 7.36 | 33.97 | -0.23 | -41.88 | 16.21 | -13.41 | -52.37 | 0.57 | -50.43 | 1040.0 | 18.98 | 19.82 | -2.11 | 0.27 | -64.94 | -77.87 | 5.39 | 2.67 | -37.62 | 7.78 | 3.27 | -41.98 | 13.66 | 0.0 | 5.73 | 9.05 | -17.65 | -11.1 | 49.33 | -1.73 | 79.71 | 20.39 | -0.39 | -1.59 | 83.48 | 0.0 | 21.55 | 0 | 0 | -100.0 | 5.66 | 0.0 | 0.0 | 0.75 | 53.06 | 121.68 | 6.41 | 4.23 | 36.97 | -9.83 | 3.44 | -21.21 | -9.08 | 6.3 | 21.52 | 0.26 | -0.37 | -14.58 |
| 21Q3 (8) | 29.05 | -10.03 | -19.48 | 34.05 | -4.51 | -18.46 | 18.72 | -1.37 | -37.79 | 1.15 | 21.05 | 1177.78 | 15.84 | -4.35 | -15.79 | 0.77 | 67.39 | 365.52 | 5.25 | -14.22 | -38.52 | 7.54 | -10.56 | -39.95 | 13.66 | 0.89 | 158.22 | 10.99 | 6.29 | 8.92 | 50.2 | -1.68 | 64.54 | 20.47 | -1.68 | -2.29 | 83.48 | 5.62 | 21.55 | 0 | -100.0 | -100.0 | 5.66 | 0.0 | 0.0 | 0.49 | 116.44 | 110.47 | 6.15 | 19.42 | 77.75 | -10.18 | -4.09 | -23.84 | -9.69 | 24.06 | 24.88 | 0.26 | -5.27 | -12.28 |
| 21Q2 (7) | 32.29 | -5.36 | -15.98 | 35.66 | 7.12 | -18.21 | 18.98 | -36.9 | 49.33 | 0.95 | 1800.0 | 0 | 16.56 | -7.38 | 17.7 | 0.46 | 2200.0 | 142.59 | 6.12 | -12.94 | -35.51 | 8.43 | -15.93 | 0 | 13.54 | 0.45 | 41.78 | 10.34 | 0.19 | 0.39 | 51.06 | 13.42 | 12.69 | 20.82 | 2.56 | 0.68 | 79.04 | 5.95 | 14.05 | 2.48 | 0.0 | 0 | 5.66 | 0.0 | 0 | -2.98 | 13.37 | 0 | 5.15 | 9.57 | 4.04 | -9.78 | -18.4 | -21.19 | -12.76 | -9.06 | -58.12 | 0.27 | -4.83 | -6.28 |
| 21Q1 (6) | 34.12 | -14.34 | -8.84 | 33.29 | -43.05 | -11.58 | 30.08 | -11.61 | 30.9 | 0.05 | 0.0 | 0 | 17.88 | -7.79 | 47.16 | 0.02 | -98.36 | 100.88 | 7.03 | -18.63 | -22.49 | 10.02 | -25.28 | 0 | 13.48 | 4.33 | 32.81 | 10.32 | 1.38 | -2.46 | 45.02 | 64.01 | -4.03 | 20.3 | -2.03 | -4.25 | 74.6 | 8.62 | 18.24 | 2.48 | 0.0 | 0 | 5.66 | 0.0 | 0 | -3.44 | 0.58 | 0 | 4.7 | 0.43 | -61.57 | -8.26 | -1.85 | -38.82 | -11.7 | -1.12 | -96.64 | 0.29 | -4.89 | -3.6 |
| 20Q4 (5) | 39.83 | 10.39 | -22.65 | 58.45 | 39.97 | 64.88 | 34.03 | 13.09 | 64.08 | 0.05 | -44.44 | 0 | 19.39 | 3.08 | -15.77 | 1.22 | 520.69 | -39.0 | 8.64 | 1.17 | -8.18 | 13.41 | 6.87 | 0 | 12.92 | 144.23 | 31.57 | 10.18 | 0.89 | -3.42 | 27.45 | -10.03 | -45.24 | 20.72 | -1.1 | -3.0 | 68.68 | 0.0 | 8.86 | 2.48 | 0.0 | 0 | 5.66 | 0.0 | 0 | -3.46 | 26.07 | 0 | 4.68 | 35.26 | -67.75 | -8.11 | 1.34 | -43.29 | -11.57 | 10.31 | -104.42 | 0.30 | 2.31 | -2.16 |
| 20Q3 (4) | 36.08 | -6.12 | 0.0 | 41.76 | -4.22 | 0.0 | 30.09 | 136.74 | 0.0 | 0.09 | 0 | 0.0 | 18.81 | 33.69 | 0.0 | -0.29 | 73.15 | 0.0 | 8.54 | -10.01 | 0.0 | 12.55 | 0 | 0.0 | 5.29 | -44.61 | 0.0 | 10.09 | -2.04 | 0.0 | 30.51 | -32.66 | 0.0 | 20.95 | 1.31 | 0.0 | 68.68 | -0.89 | 0.0 | 2.48 | 0 | 0.0 | 5.66 | 0 | 0.0 | -4.68 | 0 | 0.0 | 3.46 | -30.1 | 0.0 | -8.22 | -1.86 | 0.0 | -12.9 | -59.85 | 0.0 | 0.30 | 1.21 | 0.0 |
