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) | 24.17 | -9.44 | 4.0 | -17.36 | 1.22 | -83.58 | 0 | 0 | 14.33 | 5.06 | 0.26 | -93.53 | 0.43 | 43.33 | 3.00 | 36.43 | 0.01 | 0.0 | 0 | 0 | 40.16 | 12.18 | 6.88 | -6.65 | 15.66 | 4.96 | 2.94 | 15.75 | 0.05 | -83.33 | 13.24 | -6.63 | 16.23 | -4.64 | -0.04 | 0 | 13.2 | -6.58 | 0.00 | 0 |
| 2022 (9) | 26.69 | 24.43 | 4.84 | -45.25 | 7.43 | -8.04 | 0 | 0 | 13.64 | 66.14 | 4.02 | -77.98 | 0.3 | -3.23 | 2.20 | -41.75 | 0.01 | 0.0 | 0 | 0 | 35.8 | -2.82 | 7.37 | -6.83 | 14.92 | 35.02 | 2.54 | 206.02 | 0.3 | 0 | 14.18 | -17.32 | 17.02 | -5.29 | -0.05 | 0 | 14.13 | -9.94 | 0.00 | 0 |
| 2021 (8) | 21.45 | 141.83 | 8.84 | -45.09 | 8.08 | 12.38 | 0 | 0 | 8.21 | 10.65 | 18.26 | 0 | 0.31 | 24.0 | 3.78 | 12.07 | 0.01 | 0.0 | 0 | 0 | 36.84 | 22.88 | 7.91 | 18.95 | 11.05 | 0.0 | 0.83 | 0.0 | 0 | 0 | 17.15 | 0 | 17.97 | 0 | -1.46 | 0 | 15.69 | 0 | 0.00 | 0 |
| 2020 (7) | 8.87 | -22.19 | 16.1 | 5.23 | 7.19 | -37.64 | 0 | 0 | 7.42 | -51.18 | -2.7 | 0 | 0.25 | -30.56 | 3.37 | 42.26 | 0.01 | 0.0 | 0 | 0 | 29.98 | 6.24 | 6.65 | -11.45 | 11.05 | 0.0 | 0.83 | 0.0 | 0.71 | 0.0 | -1.83 | 0 | -0.29 | 0 | -1.16 | 0 | -2.99 | 0 | 0.00 | 0 |
| 2019 (6) | 11.4 | -36.7 | 15.3 | 26.97 | 11.53 | 479.4 | 0 | 0 | 15.2 | 29.91 | -0.05 | 0 | 0.36 | 5.88 | 2.37 | -18.5 | 0.01 | 0 | 0 | 0 | 28.22 | 8.79 | 7.51 | 86.35 | 11.05 | 8.02 | 0.83 | 36.07 | 0.71 | 0.0 | 0.88 | -59.26 | 2.41 | -30.75 | -0.59 | 0 | 0.29 | -84.9 | 0.00 | 0 |
| 2018 (5) | 18.01 | 146.71 | 12.05 | 13.68 | 1.99 | 27.56 | 0 | 0 | 11.7 | -14.29 | 2.13 | 0 | 0.34 | 0.0 | 2.91 | 16.67 | 0 | 0 | 0 | 0 | 25.94 | 19.48 | 4.03 | -4.73 | 10.23 | 0.0 | 0.61 | 0.0 | 0.71 | 0.0 | 2.16 | 21500.0 | 3.48 | 161.65 | -0.24 | 0 | 1.92 | 0 | 0.00 | 0 |
| 2017 (4) | 7.3 | -5.19 | 10.6 | 8.16 | 1.56 | 22.83 | 0 | 0 | 13.65 | -1.59 | -0.02 | 0 | 0.34 | -19.05 | 2.49 | -17.74 | 0.01 | 0.0 | 0 | 0 | 21.71 | -5.16 | 4.23 | -23.37 | 10.23 | 3.96 | 0.61 | 10.91 | 0.71 | 0.0 | 0.01 | -98.41 | 1.33 | -30.0 | -0.71 | 0 | -0.7 | 0 | 0.00 | 0 |
| 2016 (3) | 7.7 | 142.14 | 9.8 | 3.92 | 1.27 | -81.16 | 0 | 0 | 13.87 | 59.79 | 0.61 | 7.02 | 0.42 | 10.53 | 3.03 | -30.83 | 0.01 | 0.0 | 0 | 0 | 22.89 | 204.79 | 5.52 | 41.9 | 9.84 | 4.02 | 0.55 | 12.24 | 0.71 | 0.0 | 0.63 | 10.53 | 1.9 | 7.34 | 0.56 | -36.36 | 1.19 | -17.93 | 0.00 | 0 |
| 2015 (2) | 3.18 | -41.22 | 9.43 | 720.0 | 6.74 | 9.42 | 0 | 0 | 8.68 | 23.3 | 0.57 | -9.52 | 0.38 | 123.53 | 4.38 | 81.3 | 0.01 | 0.0 | 0 | 0 | 7.51 | 101.88 | 3.89 | 472.06 | 9.46 | 4.99 | 0.49 | 13.95 | 0.71 | 0.0 | 0.57 | -12.31 | 1.77 | -1.12 | 0.88 | 83.33 | 1.45 | 28.32 | 0.00 | 0 |
| 2014 (1) | 5.41 | 33.25 | 1.15 | 27.78 | 6.16 | 1366.67 | 0 | 0 | 7.04 | 8.81 | 0.63 | 65.79 | 0.17 | -19.05 | 2.41 | -25.6 | 0.01 | 0.0 | 0 | 0 | 3.72 | -54.24 | 0.68 | -1.45 | 9.01 | 2.97 | 0.43 | 10.26 | 0.71 | 0.0 | 0.65 | 58.54 | 1.79 | 18.54 | 0.48 | 1500.0 | 1.13 | 156.82 | 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) | 25.11 | -2.45 | -11.89 | 4.2 | 0.0 | -14.29 | 8.18 | -3.2 | 534.11 | 0 | 0 | 0 | 3.79 | 1.61 | 1.07 | -0.3 | -183.33 | -135.71 | 0.21 | -38.24 | -52.27 | 1.45 | -38.41 | -53.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 30.43 | -3.12 | -28.43 | 6.68 | -4.43 | -9.24 | 15.66 | 0.0 | 0.0 | 2.97 | 0.0 | 1.02 | 0.04 | 0.0 | -20.0 | 13.73 | -2.14 | -0.22 | 16.74 | -1.76 | -0.12 | 0.45 | -46.43 | -42.31 | 14.18 | -4.64 | -2.48 | 0.00 | 0 | 0 |
| 24Q2 (19) | 25.74 | 0.86 | -3.49 | 4.2 | -1.18 | -12.5 | 8.45 | 0.72 | 581.45 | 0 | 0 | 0 | 3.73 | 12.01 | 1.08 | 0.36 | -20.0 | 12.5 | 0.34 | -10.53 | 0.0 | 2.35 | -10.77 | 0.83 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 31.41 | -8.72 | -25.16 | 6.99 | -0.57 | -3.32 | 15.66 | 0.0 | 0.0 | 2.97 | 1.02 | 1.02 | 0.04 | -20.0 | -20.0 | 14.03 | 2.56 | 8.59 | 17.04 | 2.16 | 7.04 | 0.84 | 37.7 | 394.12 | 14.87 | 4.06 | 13.6 | 0.00 | 0 | 0 |
| 24Q1 (18) | 25.52 | 5.59 | -4.1 | 4.25 | 6.25 | -12.19 | 8.39 | 587.7 | 593.39 | 0 | 0 | 0 | 3.33 | -8.77 | 2.46 | 0.45 | 184.91 | 215.38 | 0.38 | -11.63 | 58.33 | 2.64 | -12.12 | 59.43 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 34.41 | -14.32 | -16.76 | 7.03 | 2.18 | -2.23 | 15.66 | 0.0 | 4.96 | 2.94 | 0.0 | 15.75 | 0.05 | 0.0 | -83.33 | 13.68 | 3.32 | 1.33 | 16.68 | 2.77 | 2.08 | 0.61 | 1625.0 | 421.05 | 14.29 | 8.26 | 7.36 | 0.00 | 0 | 0 |
| 23Q4 (17) | 24.17 | -15.19 | -9.44 | 4.0 | -18.37 | -17.36 | 1.22 | -5.43 | -83.58 | 0 | 0 | 0 | 3.65 | -2.67 | 3.4 | -0.53 | -163.1 | -119.7 | 0.43 | -2.27 | 43.33 | 3.00 | -3.09 | 36.44 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 40.16 | -5.55 | 12.18 | 6.88 | -6.52 | -6.65 | 15.66 | 0.0 | 4.96 | 2.94 | 0.0 | 15.75 | 0.05 | 0.0 | -83.33 | 13.24 | -3.78 | -6.63 | 16.23 | -3.16 | -4.64 | -0.04 | -105.13 | 20.0 | 13.2 | -9.22 | -6.58 | 0.00 | 0 | 0 |
| 23Q3 (16) | 28.5 | 6.86 | 39.91 | 4.9 | 2.08 | 1.24 | 1.29 | 4.03 | 1.57 | 0 | 0 | 0 | 3.75 | 1.63 | -8.76 | 0.84 | 162.5 | 15.07 | 0.44 | 29.41 | -8.33 | 3.09 | 32.69 | -18.97 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 42.52 | 1.31 | -2.79 | 7.36 | 1.8 | -5.28 | 15.66 | 0.0 | 4.96 | 2.94 | 0.0 | 15.75 | 0.05 | 0.0 | -83.33 | 13.76 | 6.5 | 19.76 | 16.76 | 5.28 | 16.96 | 0.78 | 358.82 | 160.0 | 14.54 | 11.08 | 23.32 | 0.00 | 0 | 0 |
| 23Q2 (15) | 26.67 | 0.23 | 37.05 | 4.8 | -0.83 | 25.0 | 1.24 | 2.48 | -6.06 | 0 | 0 | 0 | 3.69 | 13.54 | 1.65 | 0.32 | 182.05 | -41.82 | 0.34 | 41.67 | -30.61 | 2.33 | 41.08 | -47.84 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 41.97 | 1.52 | -7.68 | 7.23 | 0.56 | -11.61 | 15.66 | 4.96 | 4.96 | 2.94 | 15.75 | 15.75 | 0.05 | -83.33 | -83.33 | 12.92 | -4.3 | 20.19 | 15.92 | -2.57 | 17.14 | 0.17 | 189.47 | 129.82 | 13.09 | -1.65 | 28.59 | 0.00 | 0 | 0 |
| 23Q1 (14) | 26.61 | -0.3 | 38.52 | 4.84 | 0.0 | 0.0 | 1.21 | -83.71 | -85.15 | 0 | 0 | 0 | 3.25 | -7.93 | 36.55 | -0.39 | -114.5 | -1075.0 | 0.24 | -20.0 | -29.41 | 1.65 | -24.79 | -56.3 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 41.34 | 15.47 | 9.11 | 7.19 | -2.44 | -10.46 | 14.92 | 0.0 | 35.02 | 2.54 | 0.0 | 206.02 | 0.3 | 0.0 | 0 | 13.5 | -4.8 | -16.1 | 16.34 | -4.0 | -3.37 | -0.19 | -280.0 | 82.08 | 13.31 | -5.8 | -11.44 | 0.00 | 0 | 0 |
| 22Q4 (13) | 26.69 | 31.03 | 24.43 | 4.84 | 0.0 | -45.25 | 7.43 | 485.04 | -8.04 | 0 | 0 | 0 | 3.53 | -14.11 | 44.08 | 2.69 | 268.49 | -86.25 | 0.3 | -37.5 | -3.23 | 2.20 | -42.45 | -41.79 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 35.8 | -18.15 | -2.82 | 7.37 | -5.15 | -6.83 | 14.92 | 0.0 | 35.02 | 2.54 | 0.0 | 206.02 | 0.3 | 0.0 | 0 | 14.18 | 23.41 | -17.32 | 17.02 | 18.77 | -5.29 | -0.05 | -116.67 | 96.58 | 14.13 | 19.85 | -9.94 | 0.00 | 0 | 0 |
| 22Q3 (12) | 20.37 | 4.68 | -3.87 | 4.84 | 26.04 | -48.73 | 1.27 | -3.79 | -84.18 | 0 | 0 | 0 | 4.11 | 13.22 | 64.4 | 0.73 | 32.73 | 297.3 | 0.48 | -2.04 | 65.52 | 3.82 | -14.59 | -1.9 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 43.74 | -3.78 | 45.99 | 7.77 | -5.01 | 26.34 | 14.92 | 0.0 | 35.02 | 2.54 | 0.0 | 206.02 | 0.3 | 0.0 | -57.75 | 11.49 | 6.88 | 467.09 | 14.33 | 5.45 | 1001.26 | 0.3 | 152.63 | 121.58 | 11.79 | 15.82 | 360.84 | 0.00 | 0 | 0 |
| 22Q2 (11) | 19.46 | 1.3 | 48.32 | 3.84 | -20.66 | -60.57 | 1.32 | -83.8 | -90.54 | 0 | 0 | 0 | 3.63 | 52.52 | 118.67 | 0.55 | 1275.0 | 203.77 | 0.49 | 44.12 | 104.17 | 4.47 | 18.21 | 28.54 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 45.46 | 19.98 | 86.62 | 8.18 | 1.87 | 30.46 | 14.92 | 35.02 | 35.02 | 2.54 | 206.02 | 206.02 | 0.3 | 0 | -57.75 | 10.75 | -33.19 | 489.49 | 13.59 | -19.63 | 1213.93 | -0.57 | 46.23 | 58.7 | 10.18 | -32.27 | 345.89 | 0.00 | 0 | 0 |
| 22Q1 (10) | 19.21 | -10.44 | 82.95 | 4.84 | -45.25 | -69.94 | 8.15 | 0.87 | -43.13 | 0 | 0 | 0 | 2.38 | -2.86 | 48.75 | 0.04 | -99.8 | 110.0 | 0.34 | 9.68 | -15.0 | 3.78 | 0.16 | -41.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 37.89 | 2.85 | 54.28 | 8.03 | 1.52 | 22.78 | 11.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0 | -100.0 | 16.09 | -6.18 | 821.52 | 16.91 | -5.9 | 2550.72 | -1.06 | 27.4 | 7.02 | 15.03 | -4.21 | 545.99 | 0.00 | 0 | 0 |
| 21Q4 (9) | 21.45 | 1.23 | 141.83 | 8.84 | -6.36 | -45.09 | 8.08 | 0.62 | 12.38 | 0 | 0 | 0 | 2.45 | -2.0 | 44.97 | 19.56 | 5386.49 | 1507.19 | 0.31 | 6.9 | 24.0 | 3.78 | -3.0 | 12.07 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 36.84 | 22.96 | 22.88 | 7.91 | 28.62 | 18.95 | 11.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 17.15 | 647.92 | 1037.16 | 17.97 | 1230.19 | 6296.55 | -1.46 | -5.04 | -25.86 | 15.69 | 447.12 | 624.75 | 0.00 | 0 | 0 |
| 21Q3 (8) | 21.19 | 61.51 | 117.78 | 9.44 | -3.08 | -41.37 | 8.03 | -42.44 | 16.04 | 0 | 0 | 0 | 2.5 | 50.6 | 28.21 | -0.37 | 30.19 | 15.91 | 0.29 | 20.83 | -27.5 | 3.89 | 11.91 | -5.41 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 29.96 | 22.99 | -3.7 | 6.15 | -1.91 | -11.13 | 11.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -3.13 | -13.41 | -627.91 | -1.59 | -30.33 | -244.55 | -1.39 | -0.72 | -46.32 | -4.52 | -9.18 | -227.54 | 0.00 | 0 | 0 |
| 21Q2 (7) | 13.12 | 24.95 | 34.01 | 9.74 | -39.5 | -36.96 | 13.95 | -2.65 | 164.71 | 0 | 0 | 0 | 1.66 | 3.75 | 66.0 | -0.53 | -32.5 | 34.57 | 0.24 | -40.0 | 14.29 | 3.48 | -45.74 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 24.36 | -0.81 | -27.11 | 6.27 | -4.13 | -12.55 | 11.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -2.76 | -23.77 | -27700.0 | -1.22 | -76.81 | -178.71 | -1.38 | -21.05 | -89.04 | -4.14 | -22.85 | -475.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.5 | 18.38 | -3.05 | 16.1 | 0.0 | 5.23 | 14.33 | 99.3 | 137.25 | 0 | 0 | 0 | 1.6 | -5.33 | -42.45 | -0.4 | 71.22 | -700.0 | 0.4 | 60.0 | 300.0 | 6.41 | 90.26 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 24.56 | -18.08 | -27.04 | 6.54 | -1.65 | -12.1 | 11.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -2.23 | -21.86 | -371.95 | -0.69 | -137.93 | -129.24 | -1.14 | 1.72 | -137.5 | -3.37 | -12.71 | -1091.18 | 0.00 | 0 | 0 |
| 20Q4 (5) | 8.87 | -8.84 | -22.19 | 16.1 | 0.0 | 5.23 | 7.19 | 3.9 | -37.64 | 0 | 0 | 0 | 1.69 | -13.33 | -57.64 | -1.39 | -215.91 | -768.75 | 0.25 | -37.5 | -30.56 | 3.37 | -18.13 | 0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 29.98 | -3.63 | 6.24 | 6.65 | -3.9 | -11.45 | 11.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -1.83 | -325.58 | -307.95 | -0.29 | -126.36 | -112.03 | -1.16 | -22.11 | -96.61 | -2.99 | -116.67 | -1131.03 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.73 | -0.61 | 0.0 | 16.1 | 4.21 | 0.0 | 6.92 | 31.31 | 0.0 | 0 | 0 | 0.0 | 1.95 | 95.0 | 0.0 | -0.44 | 45.68 | 0.0 | 0.4 | 90.48 | 0.0 | 4.12 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 31.11 | -6.91 | 0.0 | 6.92 | -3.49 | 0.0 | 11.05 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | -0.43 | -4400.0 | 0.0 | 1.1 | -29.03 | 0.0 | -0.95 | -30.14 | 0.0 | -1.38 | -91.67 | 0.0 | 0.00 | 0 | 0.0 |
