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) | 3.5 | 7.69 | 0.54 | -86.96 | 2.35 | -37.83 | 0 | 0 | 22.11 | 32.0 | -0.98 | 0 | 0.34 | -41.38 | 1.54 | -55.59 | 0.51 | 8.51 | 60.95 | 5.54 | 47.7 | 18.72 | 0.02 | -60.0 | 19.13 | 0.0 | 0.18 | 0.0 | 13.85 | 0.0 | -19.69 | 0 | -5.66 | 0 | 34.47 | 0.35 | 14.78 | -5.68 | 0.00 | 0 |
| 2022 (9) | 3.25 | -8.71 | 4.14 | 8.38 | 3.78 | 339.53 | 0 | 0 | 16.75 | 33.25 | -3.17 | 0 | 0.58 | 20.83 | 3.46 | -9.32 | 0.47 | 0.0 | 57.75 | 3.05 | 40.18 | -3.41 | 0.05 | -44.44 | 19.13 | 0.0 | 0.18 | 0.0 | 13.85 | 0.0 | -18.68 | 0 | -4.65 | 0 | 34.35 | 0.09 | 15.67 | -16.6 | 0.00 | 0 |
| 2021 (8) | 3.56 | 21.92 | 3.82 | -24.36 | 0.86 | -74.93 | 0 | 0 | 12.57 | -20.09 | -2.77 | 0 | 0.48 | 4.35 | 3.82 | 30.58 | 0.47 | -48.35 | 56.04 | 496.81 | 41.6 | 32.48 | 0.09 | -50.0 | 19.13 | 2.57 | 0.18 | 0.0 | 13.85 | 0.0 | -15.53 | 0 | -1.5 | 0 | 34.32 | 0 | 18.79 | 0 | 0.00 | 0 |
| 2020 (7) | 2.92 | -5.19 | 5.05 | -74.56 | 3.43 | -48.81 | 0 | 0 | 15.73 | -22.47 | -3.09 | 0 | 0.46 | -51.06 | 2.92 | -36.88 | 0.91 | 5.81 | 9.39 | 2508.33 | 31.4 | 161.67 | 0.18 | -28.0 | 18.65 | 0.0 | 0.18 | 0.0 | 13.85 | 0.0 | -13.06 | 0 | 0.97 | 0 | -0.34 | 0 | -13.4 | 0 | 0.00 | 0 |
| 2019 (6) | 3.08 | -53.4 | 19.85 | 187.68 | 6.7 | -43.27 | 0 | 0 | 20.29 | 0.2 | -5.47 | 0 | 0.94 | -5.05 | 4.63 | -5.24 | 0.86 | -75.98 | 0.36 | 24.14 | 12.0 | -37.95 | 0.25 | 25.0 | 18.65 | -45.02 | 0.18 | 0.0 | 13.85 | 0.0 | -16.17 | 0 | -2.14 | 0 | -0.32 | 0 | -16.49 | 0 | 0.00 | 0 |
| 2018 (5) | 6.61 | -30.71 | 6.9 | 97.14 | 11.81 | -10.67 | 0 | 0 | 20.25 | -37.79 | -13.14 | 0 | 0.99 | -34.0 | 4.89 | 6.09 | 3.58 | -5.79 | 0.29 | -6.45 | 19.34 | 1.36 | 0.2 | -13.04 | 33.92 | 0.0 | 0.18 | 0.0 | 13.85 | 0.0 | -25.98 | 0 | -11.95 | 0 | -0.32 | 0 | -26.3 | 0 | 0.00 | 0 |
| 2017 (4) | 9.54 | 11.97 | 3.5 | -12.5 | 13.22 | 228.86 | 0 | 0 | 32.55 | 0.68 | -10.29 | 0 | 1.5 | -33.04 | 4.61 | -33.49 | 3.8 | -41.54 | 0.31 | -8.82 | 19.08 | -28.11 | 0.23 | -25.81 | 33.92 | 0.0 | 0.18 | 0.0 | 13.85 | 0.0 | -12.74 | 0 | 1.29 | -88.89 | 0.01 | 0.0 | -12.73 | 0 | 0.00 | 0 |
| 2016 (3) | 8.52 | -29.53 | 4.0 | -14.89 | 4.02 | 183.1 | 0 | 0 | 32.33 | 10.27 | -3.58 | 0 | 2.24 | 128.57 | 6.93 | 107.29 | 6.5 | -6.34 | 0.34 | -12.82 | 26.54 | -3.21 | 0.31 | 19.23 | 33.92 | 2.73 | 0.18 | 200.0 | 13.85 | 0.0 | -2.42 | 0 | 11.61 | -28.69 | 0.01 | 0.0 | -2.41 | 0 | 0.00 | 0 |
| 2015 (2) | 12.09 | 29.58 | 4.7 | -64.93 | 1.42 | -79.51 | 0 | 0 | 29.32 | 6.08 | 1.16 | 73.13 | 0.98 | 13.95 | 3.34 | 7.42 | 6.94 | 15.28 | 0.39 | -17.02 | 27.42 | 149.5 | 0.26 | 420.0 | 33.02 | 0.0 | 0.06 | 0 | 13.85 | 0.0 | 2.36 | 24.87 | 16.28 | 3.43 | 0.01 | 0 | 2.37 | 25.4 | 0.00 | 0 |
| 2014 (1) | 9.33 | 20.08 | 13.4 | 24.65 | 6.93 | 56.08 | 0 | 0 | 27.64 | 11.41 | 0.67 | 0 | 0.86 | 16.22 | 3.11 | 4.32 | 6.02 | 0.17 | 0.47 | 11.9 | 10.99 | -21.11 | 0.05 | -16.67 | 33.02 | 0.0 | 0 | 0 | 13.85 | 0.0 | 1.89 | 42.11 | 15.74 | 3.69 | 0 | 0 | 1.89 | 42.11 | 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) | 2.91 | -3.32 | -6.13 | 0 | 0 | -100.0 | 1.17 | -1.68 | -50.21 | 0 | 0 | 0 | 6.29 | 26.56 | 2.95 | 0.28 | 157.14 | 264.71 | 0.41 | 20.59 | -49.38 | 1.79 | 19.64 | -53.23 | 0.53 | 1.92 | -1.85 | 63.56 | 0.97 | 6.9 | 51.28 | 0.12 | 8.53 | 0.01 | 0.0 | -50.0 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -19.89 | 1.44 | 1.92 | -5.86 | 4.72 | 6.24 | 33.96 | -1.45 | -1.28 | 14.07 | -1.47 | -0.35 | 0.00 | 0 | 0 |
| 24Q2 (19) | 3.01 | -1.95 | 8.27 | 0 | -100.0 | -100.0 | 1.19 | -48.71 | -65.41 | 0 | 0 | 0 | 4.97 | -1.78 | 7.81 | -0.49 | 0 | 47.31 | 0.34 | 17.24 | -22.73 | 1.50 | 15.38 | -28.61 | 0.52 | -5.45 | 4.0 | 62.95 | 1.01 | 6.99 | 51.22 | 5.26 | 13.02 | 0.01 | 0.0 | -75.0 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -20.18 | -2.49 | -0.35 | -6.15 | -8.66 | -1.15 | 34.46 | 0.03 | 0.47 | 14.28 | -3.25 | 0.63 | 0.00 | 0 | 0 |
| 24Q1 (18) | 3.07 | -12.29 | -7.81 | 0.95 | 75.93 | -76.19 | 2.32 | -1.28 | -41.56 | 0 | 0 | 0 | 5.06 | -23.22 | 5.42 | 0 | -100.0 | 100.0 | 0.29 | -14.71 | -14.71 | 1.30 | -15.7 | -30.0 | 0.55 | 7.84 | 10.0 | 62.32 | 2.25 | 6.75 | 48.66 | 2.01 | 16.44 | 0.01 | -50.0 | -75.0 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -19.69 | 0.0 | -2.66 | -5.66 | 0.0 | -9.9 | 34.45 | -0.06 | 0.26 | 14.76 | -0.14 | -2.77 | 0.00 | 0 | 0 |
| 23Q4 (17) | 3.5 | 12.9 | 7.69 | 0.54 | -14.29 | -86.96 | 2.35 | 0.0 | -37.83 | 0 | 0 | 0 | 6.59 | 7.86 | 16.64 | 0.62 | 464.71 | 77.14 | 0.34 | -58.02 | -41.38 | 1.54 | -59.81 | -55.59 | 0.51 | -5.56 | 8.51 | 60.95 | 2.51 | 5.54 | 47.7 | 0.95 | 18.72 | 0.02 | 0.0 | -60.0 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -19.69 | 2.91 | -5.41 | -5.66 | 9.44 | -21.72 | 34.47 | 0.2 | 0.35 | 14.78 | 4.67 | -5.68 | 0.00 | 0 | 0 |
| 23Q3 (16) | 3.1 | 11.51 | 75.14 | 0.63 | -48.78 | -50.78 | 2.35 | -31.69 | -42.4 | 0 | 0 | 0 | 6.11 | 32.54 | 2.86 | -0.17 | 81.72 | -142.5 | 0.81 | 84.09 | -2.41 | 3.83 | 82.61 | -25.41 | 0.54 | 8.0 | 20.0 | 59.46 | 1.05 | 6.16 | 47.25 | 4.26 | 10.66 | 0.02 | -50.0 | -66.67 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -20.28 | -0.85 | -6.46 | -6.25 | -2.8 | -24.5 | 34.4 | 0.29 | 0.12 | 14.12 | -0.49 | -7.77 | 0.00 | 0 | 0 |
| 23Q2 (15) | 2.78 | -16.52 | 79.35 | 1.23 | -69.17 | -13.99 | 3.44 | -13.35 | 6.17 | 0 | 0 | 0 | 4.61 | -3.96 | 134.01 | -0.93 | -86.0 | 62.8 | 0.44 | 29.41 | 76.0 | 2.10 | 13.14 | 4.93 | 0.5 | 0.0 | 19.05 | 58.84 | 0.79 | 5.03 | 45.32 | 8.45 | 3.14 | 0.04 | 0.0 | -42.86 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -20.11 | -4.85 | -3.39 | -6.08 | -18.06 | -12.18 | 34.3 | -0.17 | -0.12 | 14.19 | -6.52 | -4.7 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.33 | 2.46 | 69.04 | 3.99 | -3.62 | -1.72 | 3.97 | 5.03 | 217.6 | 0 | 0 | 0 | 4.8 | -15.04 | 50.47 | -0.5 | -242.86 | 64.79 | 0.34 | -41.38 | 21.43 | 1.85 | -46.52 | -17.59 | 0.5 | 6.38 | 11.11 | 58.38 | 1.09 | 4.19 | 41.79 | 4.01 | 1.14 | 0.04 | -20.0 | -50.0 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -19.18 | -2.68 | -13.16 | -5.15 | -10.75 | -76.37 | 34.36 | 0.03 | 0.09 | 15.18 | -3.13 | -12.66 | 0.00 | 0 | 0 |
| 22Q4 (13) | 3.25 | 83.62 | -8.71 | 4.14 | 223.44 | 8.38 | 3.78 | -7.35 | 339.53 | 0 | 0 | 0 | 5.65 | -4.88 | 11.22 | 0.35 | -12.5 | -87.13 | 0.58 | -30.12 | 20.83 | 3.46 | -32.5 | -9.25 | 0.47 | 4.44 | 0.0 | 57.75 | 3.11 | 3.05 | 40.18 | -5.9 | -3.41 | 0.05 | -16.67 | -44.44 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -18.68 | 1.94 | -20.28 | -4.65 | 7.37 | -210.0 | 34.35 | -0.03 | 0.09 | 15.67 | 2.35 | -16.6 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.77 | 14.19 | -18.81 | 1.28 | -10.49 | -69.45 | 4.08 | 25.93 | 423.08 | 0 | 0 | 0 | 5.94 | 201.52 | 160.53 | 0.4 | 116.0 | 121.16 | 0.83 | 232.0 | 361.11 | 5.13 | 156.9 | 236.0 | 0.45 | 7.14 | -53.12 | 56.01 | -0.02 | 4.81 | 42.7 | -2.82 | 3.94 | 0.06 | -14.29 | -40.0 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -19.05 | 2.06 | -2.64 | -5.02 | 7.38 | -10.82 | 34.36 | 0.06 | 0.09 | 15.31 | 2.82 | -2.92 | 0.00 | 0 | 0 |
| 22Q2 (11) | 1.55 | -21.32 | -32.9 | 1.43 | -64.78 | -68.57 | 3.24 | 159.2 | 1.25 | 0 | 0 | 0 | 1.97 | -38.24 | 3.14 | -2.5 | -76.06 | -25.63 | 0.25 | -10.71 | 66.67 | 2.00 | -11.14 | 106.74 | 0.42 | -6.67 | -55.79 | 56.02 | -0.02 | 4.79 | 43.94 | 6.34 | 17.33 | 0.07 | -12.5 | -46.15 | 19.13 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -19.45 | -14.75 | -16.68 | -5.42 | -85.62 | -105.3 | 34.34 | 0.03 | 0.03 | 14.89 | -14.33 | -15.69 | 0.00 | 0 | 0 |
| 22Q1 (10) | 1.97 | -44.66 | -18.93 | 4.06 | 6.28 | -37.92 | 1.25 | 45.35 | -65.18 | 0 | 0 | 0 | 3.19 | -37.2 | -3.63 | -1.42 | -152.21 | 12.35 | 0.28 | -41.67 | -30.0 | 2.25 | -41.1 | -14.16 | 0.45 | -4.26 | -50.55 | 56.03 | -0.02 | 496.7 | 41.32 | -0.67 | 31.42 | 0.08 | -11.11 | -50.0 | 19.13 | 0.0 | 2.57 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -16.95 | -9.14 | -15.46 | -2.92 | -94.67 | -349.23 | 34.33 | 0.03 | 10197.06 | 17.38 | -7.5 | 215.71 | 0.00 | 0 | 0 |
| 21Q4 (9) | 3.56 | 63.3 | 21.92 | 3.82 | -8.83 | -24.36 | 0.86 | 10.26 | -74.93 | 0 | 0 | 0 | 5.08 | 122.81 | 18.41 | 2.72 | 243.92 | 3300.0 | 0.48 | 166.67 | 4.35 | 3.82 | 149.92 | 26.25 | 0.47 | -51.04 | -48.35 | 56.04 | 4.87 | 496.81 | 41.6 | 1.27 | 32.48 | 0.09 | -10.0 | -50.0 | 19.13 | 0.0 | 2.57 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -15.53 | 16.33 | -18.91 | -1.5 | 66.89 | -254.64 | 34.32 | -0.03 | 10194.12 | 18.79 | 19.15 | 240.22 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.18 | -5.63 | -39.61 | 4.19 | -7.91 | 21.45 | 0.78 | -75.62 | -85.31 | 0 | 0 | 0 | 2.28 | 19.37 | -62.13 | -1.89 | 5.03 | -1360.0 | 0.18 | 20.0 | -79.31 | 1.53 | 58.07 | -69.9 | 0.96 | 1.05 | 7.87 | 53.44 | -0.04 | 510.74 | 41.08 | 9.69 | 30.12 | 0.1 | -23.08 | -47.37 | 19.13 | 0.0 | 2.57 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -18.56 | -11.34 | -40.61 | -4.53 | -71.59 | -639.29 | 34.33 | 0.0 | 10503.03 | 15.77 | -10.7 | 216.56 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.31 | -4.94 | -13.16 | 4.55 | -30.43 | 28.17 | 3.2 | -10.86 | -34.16 | 0 | 0 | 0 | 1.91 | -42.3 | 15.06 | -1.99 | -22.84 | -33.56 | 0.15 | -62.5 | -58.33 | 0.97 | -63.1 | 0 | 0.95 | 4.4 | 7.95 | 53.46 | 469.33 | 22175.0 | 37.45 | 19.12 | 15.12 | 0.13 | -18.75 | -38.1 | 19.13 | 2.57 | 2.57 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -16.67 | -13.56 | 14.47 | -2.64 | -306.15 | 51.65 | 34.33 | 10197.06 | 10503.03 | 17.66 | 217.58 | 189.1 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.43 | -16.78 | 8.97 | 6.54 | 29.5 | -66.63 | 3.59 | 4.66 | -51.88 | 0 | 0 | 0 | 3.31 | -22.84 | 1.85 | -1.62 | -2125.0 | 11.48 | 0.4 | -13.04 | 21.21 | 2.62 | -13.38 | 0 | 0.91 | 0.0 | 2.25 | 9.39 | 0.0 | 3377.78 | 31.44 | 0.13 | 148.73 | 0.16 | -11.11 | -30.43 | 18.65 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -14.68 | -12.4 | 18.44 | -0.65 | -167.01 | 83.63 | -0.34 | 0.0 | -6.25 | -15.02 | -12.09 | 18.01 | 0.00 | 0 | 0 |
| 20Q4 (5) | 2.92 | -19.11 | -5.19 | 5.05 | 46.38 | -74.56 | 3.43 | -35.4 | -47.87 | 0 | 0 | 0 | 4.29 | -28.74 | -31.03 | 0.08 | -46.67 | 115.09 | 0.46 | -47.13 | -51.06 | 3.02 | -40.42 | 0 | 0.91 | 2.25 | 5.81 | 9.39 | 7.31 | 3137.93 | 31.4 | -0.54 | 161.67 | 0.18 | -5.26 | -28.0 | 18.65 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -13.06 | 1.06 | 19.23 | 0.97 | 15.48 | 145.33 | -0.34 | -3.03 | -6.25 | -13.4 | 0.96 | 18.74 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.61 | 35.71 | 0.0 | 3.45 | -2.82 | 0.0 | 5.31 | 9.26 | 0.0 | 0 | 0 | 0.0 | 6.02 | 262.65 | 0.0 | 0.15 | 110.07 | 0.0 | 0.87 | 141.67 | 0.0 | 5.07 | 0 | 0.0 | 0.89 | 1.14 | 0.0 | 8.75 | 3545.83 | 0.0 | 31.57 | -2.95 | 0.0 | 0.19 | -9.52 | 0.0 | 18.65 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 13.85 | 0.0 | 0.0 | -13.2 | 32.27 | 0.0 | 0.84 | 115.38 | 0.0 | -0.33 | 0.0 | 0.0 | -13.53 | 31.74 | 0.0 | 0.00 | 0 | 0.0 |
