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) | 7.36 | 111.49 | 1.7 | 30.77 | 0.27 | 170.0 | 0 | 0 | 6.17 | -15.48 | 4.68 | 0 | 1.91 | 60.5 | 30.96 | 89.9 | 1.87 | 11.98 | 0.3 | 0.0 | 0.53 | 70.97 | 5.01 | 20.43 | 18.9 | 0.0 | 3.1 | 0.0 | 0 | 0 | 6.32 | 313.07 | 9.42 | 103.46 | 1.48 | 48.0 | 7.8 | 208.3 | 0.07 | -17.25 |
| 2022 (9) | 3.48 | -61.2 | 1.3 | 0.0 | 0.1 | 0 | 0 | 0 | 7.3 | -7.83 | -2.6 | 0 | 1.19 | -30.0 | 16.30 | -24.05 | 1.67 | -1.18 | 0.3 | 0.0 | 0.31 | 55.0 | 4.16 | -4.81 | 18.9 | 10.01 | 3.1 | 13.97 | 0 | 0 | 1.53 | -78.08 | 4.63 | -52.32 | 1.0 | -68.75 | 2.53 | -75.15 | 0.09 | 20.52 |
| 2021 (8) | 8.97 | 120.39 | 1.3 | -82.12 | 0 | 0 | 0 | 0 | 7.92 | 30.69 | 2.91 | 0 | 1.7 | 24.09 | 21.46 | -5.05 | 1.69 | 0.0 | 0.3 | -80.26 | 0.2 | -86.67 | 4.37 | -6.62 | 17.18 | -0.69 | 2.72 | 0.0 | 0 | 0 | 6.98 | 115.43 | 9.71 | 62.92 | 3.2 | 82.86 | 10.18 | 104.01 | 0.07 | -6.22 |
| 2020 (7) | 4.07 | 49.08 | 7.27 | 7.07 | 0.16 | -86.67 | 0 | 0 | 6.06 | -32.89 | -0.18 | 0 | 1.37 | -35.38 | 22.61 | -3.71 | 1.69 | 789.47 | 1.52 | -70.25 | 1.5 | -50.82 | 4.68 | -3.9 | 17.3 | -1.7 | 2.72 | 0.0 | 0 | 0 | 3.24 | 3.18 | 5.96 | 0.0 | 1.75 | 139.73 | 4.99 | 28.94 | 0.08 | -18.54 |
| 2019 (6) | 2.73 | 22.42 | 6.79 | -11.59 | 1.2 | 0.0 | 0 | 0 | 9.03 | -3.73 | -1.25 | 0 | 2.12 | -4.07 | 23.48 | -0.35 | 0.19 | -24.0 | 5.11 | 0.0 | 3.05 | 42.52 | 4.87 | -2.4 | 17.6 | -1.12 | 2.72 | 1.87 | 0.1 | -33.33 | 3.14 | -39.03 | 5.96 | -25.22 | 0.73 | 0 | 3.87 | -23.37 | 0.10 | 6.5 |
| 2018 (5) | 2.23 | 20.54 | 7.68 | -12.63 | 1.2 | -31.43 | 0 | 0 | 9.38 | -8.67 | 0.52 | 420.0 | 2.21 | -17.23 | 23.56 | -9.37 | 0.25 | -7.41 | 5.11 | 0.0 | 2.14 | 38.96 | 4.99 | -3.11 | 17.8 | 0.0 | 2.67 | 0.38 | 0.15 | -85.85 | 5.15 | 34.82 | 7.97 | 5.7 | -0.1 | 0 | 5.05 | 37.6 | 0.09 | -6.67 |
| 2017 (4) | 1.85 | 43.41 | 8.79 | 6.29 | 1.75 | 6.06 | 0 | 0 | 10.27 | -15.96 | 0.1 | 0 | 2.67 | 9.88 | 26.00 | 30.74 | 0.27 | -15.62 | 5.11 | -0.2 | 1.54 | -53.19 | 5.15 | 3.41 | 17.8 | -0.17 | 2.66 | 0.0 | 1.06 | -26.39 | 3.82 | 14.37 | 7.54 | 1.34 | -0.15 | 0 | 3.67 | 60.96 | 0.10 | -8.7 |
| 2016 (3) | 1.29 | 5.74 | 8.27 | 23.8 | 1.65 | -35.04 | 0 | 0 | 12.22 | -10.54 | -0.66 | 0 | 2.43 | -13.83 | 19.89 | -3.68 | 0.32 | 10.34 | 5.12 | 0.0 | 3.29 | 10.4 | 4.98 | -12.63 | 17.83 | 1.54 | 2.66 | 1.53 | 1.44 | 206.38 | 3.34 | -39.82 | 7.44 | -13.99 | -1.06 | 0 | 2.28 | -44.53 | 0.11 | -1.85 |
| 2015 (2) | 1.22 | -61.51 | 6.68 | -20.85 | 2.54 | 113.45 | 0 | 0 | 13.66 | -5.01 | 0.36 | -48.57 | 2.82 | 0.36 | 20.64 | 5.65 | 0.29 | -48.21 | 5.12 | 0.0 | 2.98 | -35.91 | 5.7 | 5.75 | 17.56 | 0.8 | 2.62 | 2.34 | 0.47 | 422.22 | 5.55 | -12.6 | 8.65 | -3.78 | -1.44 | 0 | 4.11 | -30.1 | 0.11 | -1.4 |
| 2014 (1) | 3.17 | 90.96 | 8.44 | 155.76 | 1.19 | -76.44 | 0 | 0 | 14.38 | -9.04 | 0.7 | 233.33 | 2.81 | -46.98 | 19.54 | -41.71 | 0.56 | 69.7 | 5.12 | 0.0 | 4.65 | 24.33 | 5.39 | -2.71 | 17.42 | -2.79 | 2.56 | 1.19 | 0.09 | -83.93 | 6.35 | 6.9 | 8.99 | -0.55 | -0.47 | 0 | 5.88 | 0.51 | 0.11 | -1.46 |
| 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) | 10.01 | -4.03 | 70.82 | 1.1 | -15.38 | -51.11 | 0.22 | -15.38 | -18.52 | 0 | 0 | 0 | 1.7 | 3.03 | 6.25 | 0.61 | -12.86 | -66.67 | 2.15 | 100.93 | 76.23 | 32.04 | 97.94 | 50.49 | 3.42 | 0.0 | 71.0 | 0.3 | 0.0 | 0.0 | 3.03 | 506.0 | 506.0 | 4.89 | -1.01 | -1.21 | 18.9 | 0.0 | 0.0 | 3.58 | 0.0 | 15.48 | 0 | 0 | 0 | 5.33 | 14.13 | 26.3 | 8.9 | 7.88 | 21.58 | 2.15 | -14.34 | 93.69 | 7.48 | 4.18 | 40.34 | 0.07 | -0.08 | -8.98 |
| 24Q2 (19) | 10.43 | 32.19 | 318.88 | 1.3 | 0.0 | -59.75 | 0.26 | -3.7 | 0.0 | 0 | 0 | -100.0 | 1.65 | -1.79 | 3.77 | 0.7 | -67.59 | 7.69 | 1.07 | -47.29 | -13.01 | 16.19 | -47.77 | -19.85 | 3.42 | 1.79 | 74.49 | 0.3 | 0.0 | 0.0 | 0.5 | 6.38 | -10.71 | 4.94 | -0.2 | -1.2 | 18.9 | 0.0 | 0.0 | 3.58 | 15.48 | 15.48 | 0 | 0 | 0 | 4.67 | -45.57 | 95.4 | 8.25 | -29.37 | 50.27 | 2.51 | 13.57 | 134.58 | 7.18 | -33.46 | 107.51 | 0.07 | 8.82 | -13.62 |
| 24Q1 (18) | 7.89 | 7.2 | 140.55 | 1.3 | -23.53 | -18.75 | 0.27 | 0.0 | 35.0 | 0 | 0 | 0 | 1.68 | 0.0 | 29.23 | 2.16 | 2.86 | 2060.0 | 2.03 | 6.28 | 78.07 | 30.99 | 0.12 | 77.25 | 3.36 | 79.68 | 72.31 | 0.3 | 0.0 | 0.0 | 0.47 | -11.32 | -29.85 | 4.95 | -1.2 | -1.2 | 18.9 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 0 | 0 | 0 | 8.58 | 35.76 | 404.71 | 11.68 | 23.99 | 143.33 | 2.21 | 49.32 | 106.54 | 10.79 | 38.33 | 289.53 | 0.06 | -12.2 | -25.58 |
| 23Q4 (17) | 7.36 | 25.6 | 111.49 | 1.7 | -24.44 | 30.77 | 0.27 | 0.0 | 170.0 | 0 | 0 | 0 | 1.68 | 5.0 | 35.48 | 2.1 | 14.75 | 813.04 | 1.91 | 56.56 | 60.5 | 30.96 | 45.39 | 89.9 | 1.87 | -6.5 | 11.98 | 0.3 | 0.0 | 0.0 | 0.53 | 6.0 | 70.97 | 5.01 | 1.21 | 20.43 | 18.9 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 0 | 0 | 0 | 6.32 | 49.76 | 313.07 | 9.42 | 28.69 | 103.46 | 1.48 | 33.33 | 48.0 | 7.8 | 46.34 | 208.3 | 0.07 | -4.67 | -17.25 |
| 23Q3 (16) | 5.86 | 135.34 | 29.93 | 2.25 | -30.34 | 125.0 | 0.27 | 3.85 | 170.0 | 0 | -100.0 | 0 | 1.6 | 0.63 | -18.37 | 1.83 | 181.54 | 289.36 | 1.22 | -0.81 | -23.27 | 21.29 | 5.42 | 13.02 | 2.0 | 2.04 | 20.48 | 0.3 | 0.0 | 0.0 | 0.5 | -10.71 | 51.52 | 4.95 | -1.0 | 17.02 | 18.9 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 0 | 0 | 0 | 4.22 | 76.57 | 396.47 | 7.32 | 33.33 | 85.32 | 1.11 | 3.74 | -27.92 | 5.33 | 54.05 | 123.01 | 0.08 | -5.16 | -15.87 |
| 23Q2 (15) | 2.49 | -24.09 | -26.98 | 3.23 | 101.88 | 303.75 | 0.26 | 30.0 | 160.0 | 2.0 | 0 | 0 | 1.59 | 22.31 | -21.29 | 0.65 | 550.0 | 117.96 | 1.23 | 7.89 | -32.04 | 20.20 | 15.51 | -3.14 | 1.96 | 0.51 | 18.07 | 0.3 | 0.0 | 0.0 | 0.56 | -16.42 | 55.56 | 5.0 | -0.2 | 17.1 | 18.9 | 0.0 | 0.0 | 3.1 | 0.0 | 0.0 | 0 | 0 | 0 | 2.39 | 40.59 | 1157.89 | 5.49 | 14.37 | 66.87 | 1.07 | 0.0 | -44.27 | 3.46 | 24.91 | 63.98 | 0.08 | -6.24 | -8.47 |
| 23Q1 (14) | 3.28 | -5.75 | -23.19 | 1.6 | 23.08 | 60.0 | 0.2 | 100.0 | 100.0 | 0 | 0 | 0 | 1.3 | 4.84 | -37.5 | 0.1 | -56.52 | -68.75 | 1.14 | -4.2 | -27.39 | 17.48 | 7.26 | -6.79 | 1.95 | 16.77 | 15.38 | 0.3 | 0.0 | 0.0 | 0.67 | 116.13 | 76.32 | 5.01 | 20.43 | 15.97 | 18.9 | 0.0 | 10.01 | 3.1 | 0.0 | 13.97 | 0 | 0 | 0 | 1.7 | 11.11 | -69.59 | 4.8 | 3.67 | -42.31 | 1.07 | 7.0 | -69.52 | 2.77 | 9.49 | -69.56 | 0.09 | -2.38 | 10.39 |
| 22Q4 (13) | 3.48 | -22.84 | -61.2 | 1.3 | 30.0 | 0.0 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 1.24 | -36.73 | -47.9 | 0.23 | -51.06 | -11.54 | 1.19 | -25.16 | -30.0 | 16.30 | -13.47 | -24.05 | 1.67 | 0.6 | -1.18 | 0.3 | 0.0 | 0.0 | 0.31 | -6.06 | 55.0 | 4.16 | -1.65 | -4.81 | 18.9 | 0.0 | 10.01 | 3.1 | 0.0 | 13.97 | 0 | 0 | 0 | 1.53 | 80.0 | -78.08 | 4.63 | 17.22 | -52.32 | 1.0 | -35.06 | -68.75 | 2.53 | 5.86 | -75.15 | 0.09 | -3.07 | 20.52 |
| 22Q3 (12) | 4.51 | 32.26 | -51.24 | 1.0 | 25.0 | -56.52 | 0.1 | 0.0 | 900.0 | 0 | 0 | 0 | 1.96 | -2.97 | -10.91 | 0.47 | 112.98 | 128.83 | 1.59 | -12.15 | -1.24 | 18.84 | -9.66 | -16.45 | 1.66 | 0.0 | -2.35 | 0.3 | 0.0 | 0.0 | 0.33 | -8.33 | 65.0 | 4.23 | -0.94 | -7.03 | 18.9 | 0.0 | 10.01 | 3.1 | 0.0 | 13.97 | 0 | 0 | 0 | 0.85 | 347.37 | -87.26 | 3.95 | 20.06 | -57.98 | 1.54 | -19.79 | -51.88 | 2.39 | 13.27 | -75.79 | 0.09 | 3.17 | 33.48 |
| 22Q2 (11) | 3.41 | -20.14 | -42.2 | 0.8 | -20.0 | -65.22 | 0.1 | 0.0 | 233.33 | 0 | 0 | 0 | 2.02 | -2.88 | 18.13 | -3.62 | -1231.25 | -202.55 | 1.81 | 15.29 | 16.03 | 20.85 | 11.17 | -13.78 | 1.66 | -1.78 | -1.78 | 0.3 | 0.0 | 0.0 | 0.36 | -5.26 | 350.0 | 4.27 | -1.16 | -7.17 | 18.9 | 10.01 | 10.01 | 3.1 | 13.97 | 13.97 | 0 | 0 | 0 | 0.19 | -96.6 | -97.71 | 3.29 | -60.46 | -70.15 | 1.92 | -45.3 | -56.46 | 2.11 | -76.81 | -83.39 | 0.09 | 13.08 | 45.7 |
| 22Q1 (10) | 4.27 | -52.4 | 54.71 | 1.0 | -23.08 | -82.43 | 0.1 | 0 | 66.67 | 0 | 0 | 0 | 2.08 | -12.61 | 27.61 | 0.32 | 23.08 | -57.33 | 1.57 | -7.65 | 13.77 | 18.76 | -12.61 | -17.09 | 1.69 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.38 | 90.0 | 0 | 4.32 | -1.14 | -6.7 | 17.18 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | 0 | 0 | 0 | 5.59 | -19.91 | 26.19 | 8.32 | -14.32 | 16.36 | 3.51 | 9.69 | 23.59 | 9.1 | -10.61 | 25.17 | 0.08 | 6.58 | 8.32 |
| 21Q4 (9) | 8.97 | -3.03 | 120.39 | 1.3 | -43.48 | -82.12 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.38 | 8.18 | 48.75 | 0.26 | 115.95 | -87.91 | 1.7 | 5.59 | 24.09 | 21.46 | -4.81 | -4.9 | 1.69 | -0.59 | 0.0 | 0.3 | 0.0 | -80.26 | 0.2 | 0.0 | -86.67 | 4.37 | -3.96 | -6.62 | 17.18 | 0.0 | -0.69 | 2.72 | 0.0 | 0.0 | 0 | 0 | 0 | 6.98 | 4.65 | 115.43 | 9.71 | 3.3 | 62.92 | 3.2 | 0.0 | 82.86 | 10.18 | 3.14 | 104.01 | 0.07 | 7.35 | -6.22 |
| 21Q3 (8) | 9.25 | 56.78 | 683.9 | 2.3 | 0.0 | -67.24 | 0.01 | -66.67 | -97.92 | 0 | 0 | 0 | 2.2 | 28.65 | 45.7 | -1.63 | -146.18 | 29.74 | 1.61 | 3.21 | -8.52 | 22.55 | -6.77 | -13.39 | 1.7 | 0.59 | 84.78 | 0.3 | 0.0 | -94.13 | 0.2 | 150.0 | -91.38 | 4.55 | -1.09 | -3.81 | 17.18 | 0.0 | -0.69 | 2.72 | 0.0 | 0.0 | 0 | 0 | 0 | 6.67 | -19.54 | 529.25 | 9.4 | -14.7 | 148.68 | 3.2 | -27.44 | 267.82 | 9.87 | -22.28 | 411.4 | 0.07 | 12.62 | 1.2 |
| 21Q2 (7) | 5.9 | 113.77 | 220.65 | 2.3 | -59.58 | -70.09 | 0.03 | -50.0 | -93.75 | 0 | 0 | 0 | 1.71 | 4.91 | 25.74 | 3.53 | 370.67 | 720.93 | 1.56 | 13.04 | -10.86 | 24.19 | 6.91 | 0 | 1.69 | 0.0 | 83.7 | 0.3 | 0.0 | -94.13 | 0.08 | 0 | -96.72 | 4.6 | -0.65 | -3.77 | 17.18 | 0.0 | -0.69 | 2.72 | 0.0 | 0.0 | 0 | 0 | 0 | 8.29 | 87.13 | 148.2 | 11.02 | 54.13 | 81.85 | 4.41 | 55.28 | 458.23 | 12.7 | 74.69 | 207.51 | 0.06 | -15.93 | -33.9 |
| 21Q1 (6) | 2.76 | -32.19 | 80.39 | 5.69 | -21.73 | -11.65 | 0.06 | -62.5 | -96.2 | 0 | 0 | 0 | 1.63 | 1.88 | 1.88 | 0.75 | -65.12 | 274.42 | 1.38 | 0.73 | -23.33 | 22.62 | 0.23 | 0 | 1.69 | 0.0 | 81.72 | 0.3 | -80.26 | -94.13 | 0 | -100.0 | -100.0 | 4.63 | -1.07 | -3.94 | 17.18 | -0.69 | -2.39 | 2.72 | 0.0 | 0.0 | 0 | 0 | -100.0 | 4.43 | 36.73 | 58.78 | 7.15 | 19.97 | 27.45 | 2.84 | 62.29 | 1252.38 | 7.27 | 45.69 | 142.33 | 0.07 | -7.72 | -25.72 |
| 20Q4 (5) | 4.07 | 244.92 | 49.08 | 7.27 | 3.56 | 7.07 | 0.16 | -66.67 | -86.67 | 0 | 0 | 0 | 1.6 | 5.96 | -30.13 | 2.15 | 192.67 | 220.11 | 1.37 | -22.16 | -35.38 | 22.57 | -13.31 | 0 | 1.69 | 83.7 | 789.47 | 1.52 | -70.25 | -70.25 | 1.5 | -35.34 | -50.82 | 4.68 | -1.06 | -3.9 | 17.3 | 0.0 | -1.7 | 2.72 | 0.0 | 0.0 | 0 | 0 | -100.0 | 3.24 | 205.66 | 3.18 | 5.96 | 57.67 | 0.0 | 1.75 | 101.15 | 139.73 | 4.99 | 158.55 | 28.94 | 0.08 | 15.84 | -18.54 |
| 20Q3 (4) | 1.18 | -35.87 | 0.0 | 7.02 | -8.71 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.51 | 11.03 | 0.0 | -2.32 | -639.53 | 0.0 | 1.76 | 0.57 | 0.0 | 26.04 | 0 | 0.0 | 0.92 | 0.0 | 0.0 | 5.11 | 0.0 | 0.0 | 2.32 | -4.92 | 0.0 | 4.73 | -1.05 | 0.0 | 17.3 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.06 | -68.26 | 0.0 | 3.78 | -37.62 | 0.0 | 0.87 | 10.13 | 0.0 | 1.93 | -53.27 | 0.0 | 0.07 | -26.44 | 0.0 |
