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) | 4.75 | 4.86 | 0.87 | 0.0 | 0 | 0 | 0 | 0 | 67.65 | 20.87 | 14.16 | 56.81 | 2.24 | 20.43 | 3.31 | -0.36 | 0.28 | -24.32 | 11.11 | 0.0 | 0 | 0 | 0.21 | 0.0 | 12.74 | 0.0 | 12.74 | 0.0 | 2.71 | -36.08 | 18.38 | 29.62 | 33.83 | 8.57 | -2.92 | 0 | 15.46 | 34.79 | 0.07 | -6.19 |
| 2022 (9) | 4.53 | 15.27 | 0.87 | 3.57 | 0 | 0 | 0 | 0 | 55.97 | 13.51 | 9.03 | -58.52 | 1.86 | 11.38 | 3.32 | -1.88 | 0.37 | 37.04 | 11.11 | 11.1 | 0 | 0 | 0.21 | 0.0 | 12.74 | 0.0 | 12.74 | 0.0 | 4.24 | 35.46 | 14.18 | -35.22 | 31.16 | -17.5 | -2.71 | 0 | 11.47 | -35.01 | 0.08 | 27.91 |
| 2021 (8) | 3.93 | -18.8 | 0.84 | 140.0 | 0 | 0 | 0 | 0 | 49.31 | -9.07 | 21.77 | 229.85 | 1.67 | -21.6 | 3.39 | -13.77 | 0.27 | -65.82 | 10.0 | -3.57 | 0 | 0 | 0.21 | -16.0 | 12.74 | 0.0 | 12.74 | 0.0 | 3.13 | 46.26 | 21.89 | 232.67 | 37.77 | 75.92 | -4.24 | 0 | 17.65 | 411.59 | 0.06 | -31.05 |
| 2020 (7) | 4.84 | -59.93 | 0.35 | -91.8 | 13.71 | 0 | 0 | 0 | 54.23 | -17.03 | 6.6 | -50.89 | 2.13 | 3.4 | 3.93 | 24.62 | 0.79 | 23.44 | 10.37 | -4.51 | 0 | 0 | 0.25 | 8.7 | 12.74 | 0.0 | 12.74 | 0.0 | 2.14 | 92.79 | 6.58 | 9.12 | 21.47 | 8.0 | -3.13 | 0 | 3.45 | -11.31 | 0.09 | 8.65 |
| 2019 (6) | 12.08 | 34.67 | 4.27 | 0 | 0 | 0 | 0 | 0 | 65.36 | -2.1 | 13.44 | -1.83 | 2.06 | -29.69 | 3.15 | -28.19 | 0.64 | -12.33 | 10.86 | -23.25 | 13.48 | 0 | 0.23 | -28.12 | 12.74 | 0.55 | 12.74 | 0.55 | 1.11 | -45.05 | 6.03 | -55.66 | 19.88 | -29.73 | -2.14 | 0 | 3.89 | -67.64 | 0.08 | 34.31 |
| 2018 (5) | 8.97 | 98.01 | 0 | 0 | 14.38 | 2046.27 | 0 | 0 | 66.76 | -4.7 | 13.69 | 29.15 | 2.93 | -20.81 | 4.39 | -16.91 | 0.73 | -29.81 | 14.15 | 381.29 | 0 | 0 | 0.32 | -98.0 | 12.67 | 0.0 | 12.67 | 0.0 | 2.02 | 512.12 | 13.6 | 30.14 | 28.29 | 20.59 | -1.58 | 0 | 12.02 | 42.59 | 0.06 | 0.5 |
| 2017 (4) | 4.53 | -9.4 | 0.23 | 15.0 | 0.67 | 17.54 | 0 | 0 | 70.05 | 2.17 | 10.6 | 11.11 | 3.7 | 17.09 | 5.28 | 14.6 | 1.04 | 48.57 | 2.94 | -5.47 | 14.14 | -2.95 | 16.03 | -8.5 | 12.67 | 0.0 | 12.67 | 0.0 | 0.33 | 32.0 | 10.45 | 10.7 | 23.46 | 4.87 | -2.02 | 0 | 8.43 | -7.46 | 0.06 | 44.11 |
| 2016 (3) | 5.0 | -20.63 | 0.2 | -81.48 | 0.57 | -96.2 | 0 | 0 | 68.56 | 2.7 | 9.54 | -15.95 | 3.16 | 33.33 | 4.61 | 29.83 | 0.7 | -4.11 | 3.11 | 0.0 | 14.57 | 2456.14 | 17.52 | -1.96 | 12.67 | 0.0 | 12.67 | 8.38 | 0.25 | -79.51 | 9.44 | -16.16 | 22.37 | -7.45 | -0.33 | 0 | 9.11 | -17.26 | 0.04 | 12.15 |
| 2015 (2) | 6.3 | -13.7 | 1.08 | 42.11 | 15.0 | 2531.58 | 0 | 0 | 66.76 | 5.43 | 11.35 | 1.07 | 2.37 | -4.05 | 3.55 | -8.99 | 0.73 | 65.91 | 3.11 | 1.63 | 0.57 | -96.28 | 17.87 | 2.82 | 12.67 | 8.38 | 11.69 | 9.97 | 1.22 | -43.52 | 11.26 | 0.18 | 24.17 | 0.58 | -0.25 | 0 | 11.01 | 9.88 | 0.04 | 44.86 |
| 2014 (1) | 7.3 | -17.61 | 0.76 | -34.48 | 0.57 | 0.0 | 0 | 0 | 63.32 | 10.39 | 11.23 | -0.88 | 2.47 | -7.14 | 3.90 | -15.88 | 0.44 | 12.82 | 3.06 | -7.83 | 15.34 | -2.23 | 17.38 | 5.02 | 11.69 | 9.97 | 10.63 | 10.04 | 2.16 | 44.97 | 11.24 | 7.66 | 24.03 | 11.3 | -1.22 | 0 | 10.02 | 21.01 | 0.03 | 7.36 |
| 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) | 10.76 | 19.16 | 248.22 | 0.87 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.47 | 4.25 | -11.23 | 2.22 | -24.75 | -24.49 | 1.66 | -20.57 | -20.19 | 2.60 | -18.3 | -17.07 | 0.2 | 11.11 | -35.48 | 11.46 | -2.3 | -1.72 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.92 | 0.0 | 7.75 | 13.09 | 20.42 | -7.95 | 28.75 | 8.37 | -3.13 | -2.34 | -6.36 | -11.43 | 10.75 | 23.99 | -11.3 | 0.06 | -8.62 | -22.79 |
| 24Q2 (19) | 9.03 | 88.52 | -44.91 | 0.87 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.88 | -20.55 | -13.2 | 2.95 | -30.59 | -14.24 | 2.09 | -4.13 | 42.18 | 3.18 | -1.05 | 40.23 | 0.18 | -28.0 | -28.0 | 11.73 | 1.3 | 4.36 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.92 | 7.75 | 7.75 | 10.87 | 33.7 | -3.63 | 26.53 | 12.51 | -0.79 | -2.2 | 3.93 | 19.12 | 8.67 | 48.46 | 1.29 | 0.06 | -35.68 | -15.43 |
| 24Q1 (18) | 4.79 | 0.84 | -33.47 | 0.87 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.47 | -2.84 | 0.46 | 4.25 | 2.16 | 17.4 | 2.18 | -2.68 | 42.48 | 3.22 | -2.79 | 24.44 | 0.25 | -10.71 | -21.88 | 11.58 | 4.23 | 5.27 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.71 | 0.0 | -36.08 | 8.13 | -55.77 | 28.64 | 23.58 | -30.3 | 1.2 | -2.29 | 21.58 | 21.03 | 5.84 | -62.23 | 70.76 | 0.10 | 30.72 | -4.48 |
| 23Q4 (17) | 4.75 | 53.72 | 4.86 | 0.87 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.98 | 10.31 | 8.18 | 4.16 | 41.5 | 38.67 | 2.24 | 7.69 | 20.43 | 3.31 | 5.53 | -0.36 | 0.28 | -9.68 | -24.32 | 11.11 | -4.72 | 0.0 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.71 | 0.0 | -36.08 | 18.38 | 29.25 | 29.62 | 33.83 | 13.98 | 8.57 | -2.92 | -39.05 | -7.75 | 15.46 | 27.56 | 34.79 | 0.07 | 0.5 | -6.19 |
| 23Q3 (16) | 3.09 | -81.15 | -20.97 | 0.87 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.3 | 1.94 | 10.66 | 2.94 | -14.53 | 11.36 | 2.08 | 41.5 | 52.94 | 3.14 | 38.15 | 21.98 | 0.31 | 24.0 | 6.9 | 11.66 | 3.74 | 1.75 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.71 | 0.0 | -36.08 | 14.22 | 26.06 | 28.92 | 29.68 | 10.99 | 5.96 | -2.1 | 22.79 | 8.7 | 12.12 | 41.59 | 38.83 | 0.07 | 0.09 | -4.87 |
| 23Q2 (15) | 16.39 | 127.64 | 335.9 | 0.87 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.99 | -8.05 | 53.45 | 3.44 | -4.97 | 290.91 | 1.47 | -3.92 | 58.06 | 2.27 | -12.19 | 17.72 | 0.25 | -21.88 | 19.05 | 11.24 | 2.18 | 4.85 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.71 | -36.08 | -36.08 | 11.28 | 78.48 | 34.29 | 26.74 | 14.76 | 5.4 | -2.72 | 6.21 | 20.7 | 8.56 | 150.29 | 72.23 | 0.07 | -27.36 | -4.66 |
| 23Q1 (14) | 7.2 | 58.94 | 55.51 | 0.87 | 0.0 | 3.57 | 0 | 0 | 0 | 0 | 0 | 0 | 17.39 | 4.63 | 22.38 | 3.62 | 20.67 | 44.22 | 1.53 | -17.74 | 31.9 | 2.59 | -22.16 | 7.13 | 0.32 | -13.51 | 23.08 | 11.0 | -0.99 | 6.28 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 4.24 | 0.0 | 35.46 | 6.32 | -55.43 | -26.68 | 23.3 | -25.22 | -4.86 | -2.9 | -7.01 | 23.08 | 3.42 | -70.18 | -29.48 | 0.10 | 28.37 | 13.53 |
| 22Q4 (13) | 4.53 | 15.86 | 15.27 | 0.87 | 0.0 | 3.57 | 0 | 0 | 0 | 0 | 0 | 0 | 16.62 | 12.83 | 22.93 | 3.0 | 13.64 | 1.69 | 1.86 | 36.76 | 11.38 | 3.32 | 29.19 | -1.91 | 0.37 | 27.59 | 37.04 | 11.11 | -3.05 | 11.1 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 4.24 | 0.0 | 35.46 | 14.18 | 28.56 | -35.22 | 31.16 | 11.25 | -17.5 | -2.71 | -17.83 | 36.08 | 11.47 | 31.39 | -35.01 | 0.08 | 1.92 | 27.91 |
| 22Q3 (12) | 3.91 | 3.99 | -37.44 | 0.87 | 0.0 | 148.57 | 0 | 0 | 0 | 0 | 0 | 0 | 14.73 | 41.36 | 46.42 | 2.64 | 200.0 | -82.44 | 1.36 | 46.24 | 63.86 | 2.57 | 33.32 | 59.15 | 0.29 | 38.1 | 31.82 | 11.46 | 6.9 | 12.46 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 4.24 | 0.0 | 35.46 | 11.03 | 31.31 | -41.42 | 28.01 | 10.41 | -19.28 | -2.3 | 32.94 | 43.07 | 8.73 | 75.65 | -40.97 | 0.08 | 0.31 | 26.91 |
| 22Q2 (11) | 3.76 | -18.79 | -35.95 | 0.87 | 3.57 | -24.35 | 0 | 0 | 0 | 0 | 0 | 0 | 10.42 | -26.67 | 1.56 | 0.88 | -64.94 | -20.72 | 0.93 | -19.83 | 25.68 | 1.93 | -20.09 | 46.58 | 0.21 | -19.23 | 10.53 | 10.72 | 3.57 | 5.3 | 0 | 0 | 0 | 0.21 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 4.24 | 35.46 | 35.46 | 8.4 | -2.55 | 121.64 | 25.37 | 3.59 | 28.98 | -3.43 | 9.02 | 13.82 | 4.97 | 2.47 | 2715.79 | 0.08 | -13.5 | -26.0 |
| 22Q1 (10) | 4.63 | 17.81 | -54.34 | 0.84 | 0.0 | 140.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 14.21 | 5.1 | -8.09 | 2.51 | -14.92 | -6.34 | 1.16 | -30.54 | -14.07 | 2.41 | -28.73 | 0.29 | 0.26 | -3.7 | -59.38 | 10.35 | 3.5 | -0.58 | 0 | 0 | 0 | 0.21 | 0.0 | -16.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 3.13 | 0.0 | 46.26 | 8.62 | -60.62 | 134.24 | 24.49 | -35.16 | 31.95 | -3.77 | 11.08 | -9.28 | 4.85 | -72.52 | 2008.7 | 0.09 | 44.64 | -15.47 |
| 21Q4 (9) | 3.93 | -37.12 | -18.8 | 0.84 | 140.0 | 140.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 13.52 | 34.39 | -13.22 | 2.95 | -80.37 | 32.88 | 1.67 | 101.2 | -21.6 | 3.39 | 109.61 | -13.76 | 0.27 | 22.73 | -65.82 | 10.0 | -1.86 | -3.57 | 0 | 0 | 0 | 0.21 | 0.0 | -16.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 3.13 | 0.0 | 46.26 | 21.89 | 16.25 | 232.67 | 37.77 | 8.85 | 75.92 | -4.24 | -4.95 | -35.46 | 17.65 | 19.34 | 411.59 | 0.06 | 1.12 | -31.05 |
| 21Q3 (8) | 6.25 | 6.47 | -51.89 | 0.35 | -69.57 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 10.06 | -1.95 | -32.62 | 15.03 | 1254.05 | 644.06 | 0.83 | 12.16 | -53.89 | 1.62 | 22.8 | -50.0 | 0.22 | 15.79 | -74.12 | 10.19 | 0.1 | -3.5 | 0 | 0 | 0 | 0.21 | 0.0 | -19.23 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 3.13 | 0.0 | 46.26 | 18.83 | 396.83 | 329.91 | 34.7 | 76.41 | 80.17 | -4.04 | -1.51 | -47.45 | 14.79 | 7884.21 | 801.83 | 0.06 | -41.51 | -30.47 |
| 21Q2 (7) | 5.87 | -42.11 | -34.19 | 1.15 | 228.57 | -60.34 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.26 | -33.64 | 1.48 | 1.11 | -58.58 | 26.14 | 0.74 | -45.19 | -47.52 | 1.32 | -45.33 | 0 | 0.19 | -70.31 | -72.46 | 10.18 | -2.21 | -5.21 | 0 | 0 | 0 | 0.21 | -16.0 | -19.23 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 3.13 | 46.26 | 46.26 | 3.79 | 2.99 | 61.28 | 19.67 | 5.98 | 14.1 | -3.98 | -15.36 | -65.15 | -0.19 | -182.61 | -216.67 | 0.10 | -1.19 | 18.55 |
| 21Q1 (6) | 10.14 | 109.5 | 3.26 | 0.35 | 0.0 | -93.4 | 13.77 | 0.44 | 0 | 0 | 0 | 0 | 15.46 | -0.77 | 13.59 | 2.68 | 20.72 | 81.08 | 1.35 | -36.62 | 6.3 | 2.41 | -38.71 | 0 | 0.64 | -18.99 | 28.0 | 10.41 | 0.39 | -5.19 | 0 | 0 | -100.0 | 0.25 | 0.0 | -3.85 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.14 | 0.0 | 92.79 | 3.68 | -44.07 | 46.61 | 18.56 | -13.55 | 13.45 | -3.45 | -10.22 | -76.92 | 0.23 | -93.33 | -58.93 | 0.10 | 17.98 | 12.67 |
| 20Q4 (5) | 4.84 | -62.74 | -59.93 | 0.35 | 0.0 | -91.8 | 13.71 | 0.44 | 0 | 0 | 0 | 0 | 15.58 | 4.35 | -8.57 | 2.22 | 9.9 | -31.69 | 2.13 | 18.33 | 3.4 | 3.93 | 21.52 | 0 | 0.79 | -7.06 | 23.44 | 10.37 | -1.8 | -4.51 | 0 | 0 | -100.0 | 0.25 | -3.85 | 8.7 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.14 | 0.0 | 92.79 | 6.58 | 50.23 | 9.12 | 21.47 | 11.47 | 8.0 | -3.13 | -14.23 | -46.26 | 3.45 | 110.37 | -11.31 | 0.09 | 1.98 | 8.65 |
| 20Q3 (4) | 12.99 | 45.63 | 0.0 | 0.35 | -87.93 | 0.0 | 13.65 | 0.37 | 0.0 | 0 | 0 | 0.0 | 14.93 | 47.68 | 0.0 | 2.02 | 129.55 | 0.0 | 1.8 | 27.66 | 0.0 | 3.23 | 0 | 0.0 | 0.85 | 23.19 | 0.0 | 10.56 | -1.68 | 0.0 | 0 | 0 | 0.0 | 0.26 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 12.74 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 4.38 | 86.38 | 0.0 | 19.26 | 11.72 | 0.0 | -2.74 | -13.69 | 0.0 | 1.64 | 2833.33 | 0.0 | 0.09 | -0.28 | 0.0 |
