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) | 4.11 | 30.48 | 11.81 | 4.24 | 0.06 | -33.33 | 0 | 0 | 30.73 | -7.97 | -5.29 | 0 | 3.45 | -10.39 | 11.23 | -2.63 | 9.51 | -21.21 | 9.1 | -6.09 | 1.55 | 7650.0 | 0.35 | -7.89 | 14.02 | -24.09 | 0 | 0 | 1.09 | 0.0 | -6.2 | 0 | -5.1 | 0 | -1.77 | 0 | -7.97 | 0 | 0.07 | 92.74 |
| 2022 (9) | 3.15 | -58.06 | 11.33 | 3.38 | 0.09 | 350.0 | 0 | 0 | 33.39 | -10.05 | -6.31 | 0 | 3.85 | -16.3 | 11.53 | -6.95 | 12.07 | -18.22 | 9.69 | -1.02 | 0.02 | 0 | 0.38 | -11.63 | 18.47 | 0.0 | 0 | 0 | 1.09 | 0.0 | -5.98 | 0 | -4.89 | 0 | -1.74 | 0 | -7.72 | 0 | 0.03 | 48.57 |
| 2021 (8) | 7.51 | 165.37 | 10.96 | 30.94 | 0.02 | -81.82 | 0 | 0 | 37.12 | -7.8 | -2.43 | 0 | 4.6 | 7.73 | 12.39 | 16.84 | 14.76 | 6.19 | 9.79 | -3.45 | 0 | 0 | 0.43 | -2.27 | 18.47 | 0.0 | 1.98 | 0.0 | 1.09 | 0.0 | -9.71 | 0 | -6.64 | 0 | -1.95 | 0 | -11.66 | 0 | 0.02 | 18.12 |
| 2020 (7) | 2.83 | -31.31 | 8.37 | -8.52 | 0.11 | -72.5 | 0 | 0 | 40.26 | -20.28 | -3.2 | 0 | 4.27 | -18.2 | 10.61 | 2.61 | 13.9 | -15.35 | 10.14 | 4.0 | 0.02 | 0 | 0.44 | 51.72 | 18.47 | -5.91 | 1.98 | 0.0 | 1.09 | 0.0 | -7.38 | 0 | -4.31 | 0 | -1.8 | 0 | -9.18 | 0 | 0.02 | -26.03 |
| 2019 (6) | 4.12 | -31.1 | 9.15 | 50.74 | 0.4 | -80.0 | 0 | 0 | 50.5 | -17.86 | -3.59 | 0 | 5.22 | -30.49 | 10.34 | -15.38 | 16.42 | -15.36 | 9.75 | 16.07 | 0 | 0 | 0.29 | 16.0 | 19.63 | -1.01 | 1.98 | 0.0 | 1.09 | 0.0 | -4.0 | 0 | -0.93 | 0 | -1.81 | 0 | -5.81 | 0 | 0.03 | -27.41 |
| 2018 (5) | 5.98 | -45.88 | 6.07 | 2.36 | 2.0 | 506.06 | 0 | 0 | 61.48 | -9.95 | -0.91 | 0 | 7.51 | -6.24 | 12.22 | 4.11 | 19.4 | 3.74 | 8.4 | -4.33 | 0.3 | -89.4 | 0.25 | -30.56 | 19.83 | -2.94 | 1.98 | 11.24 | 1.09 | 73.02 | -0.46 | 0 | 2.61 | -41.22 | -1.38 | 0 | -1.84 | 0 | 0.04 | -10.32 |
| 2017 (4) | 11.05 | 32.49 | 5.93 | -54.14 | 0.33 | 0 | 0 | 0 | 68.27 | -15.54 | 4.26 | 0 | 8.01 | -6.43 | 11.73 | 10.79 | 18.7 | -16.85 | 8.78 | -13.92 | 2.83 | -56.46 | 0.36 | 16.13 | 20.43 | 0.0 | 1.78 | 0.0 | 0.63 | 0.0 | 2.03 | 0 | 4.44 | 957.14 | -1.09 | 0 | 0.94 | 0 | 0.04 | -12.27 |
| 2016 (3) | 8.34 | 27.33 | 12.93 | 23.03 | 0 | 0 | 0 | 0 | 80.83 | -12.46 | -0.21 | 0 | 8.56 | -12.56 | 10.59 | -0.12 | 22.49 | -17.98 | 10.2 | -0.87 | 6.5 | 47.73 | 0.31 | -22.5 | 20.43 | -0.54 | 1.78 | 0.0 | 0.63 | 0.0 | -1.99 | 0 | 0.42 | -14.29 | -0.83 | 0 | -2.82 | 0 | 0.05 | 13.18 |
| 2015 (2) | 6.55 | -22.85 | 10.51 | 51.01 | 7.6 | 1001.45 | 0 | 0 | 92.33 | -1.04 | -0.66 | 0 | 9.79 | -13.59 | 10.60 | -12.68 | 27.42 | 9.07 | 10.29 | 1.38 | 4.4 | -68.71 | 0.4 | -13.04 | 20.54 | -2.79 | 1.78 | 0.0 | 0.63 | 0.0 | -1.92 | 0 | 0.49 | -66.67 | 0.71 | -42.28 | -1.21 | 0 | 0.04 | 11.89 |
| 2014 (1) | 8.49 | 62.33 | 6.96 | 8.07 | 0.69 | -29.59 | 0 | 0 | 93.3 | 0.27 | -1.05 | 0 | 11.33 | 3.28 | 12.14 | 3.0 | 25.14 | 3.46 | 10.15 | -5.67 | 14.06 | -0.07 | 0.46 | 17.95 | 21.13 | 0.0 | 1.78 | 0.0 | 0.63 | 0.0 | -0.94 | 0 | 1.47 | -35.24 | 1.23 | 261.76 | 0.29 | 45.0 | 0.04 | 6.54 |
| 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) | 3.59 | 9.12 | 19.27 | 11.89 | 15.1 | -2.22 | 0.18 | -21.74 | 200.0 | 0 | 0 | 0 | 5.89 | -11.43 | -9.94 | -1.42 | -35.24 | -40.59 | 2.86 | -4.67 | -8.92 | 9.95 | -2.51 | 1.09 | 8.44 | 5.24 | -27.05 | 9.07 | 0.78 | -2.89 | 3.37 | 2.12 | 921.21 | 0.38 | 15.15 | 15.15 | 10.51 | 0.0 | -46.02 | 0 | 0 | 0 | 1.09 | 0.0 | 0.0 | -5.82 | -32.57 | 41.27 | -4.73 | -43.33 | 46.31 | -1.67 | 3.47 | 2.91 | -7.49 | -22.39 | 35.6 | 0.10 | 22.44 | 85.05 |
| 24Q2 (19) | 3.29 | 4.11 | 10.77 | 10.33 | -16.63 | -8.66 | 0.23 | 228.57 | 283.33 | 0 | 0 | 0 | 6.65 | -9.77 | -4.32 | -1.05 | -59.09 | 31.82 | 3.0 | -9.91 | 1.69 | 10.20 | -8.99 | 16.4 | 8.02 | -17.74 | -22.51 | 9.0 | -1.32 | -2.49 | 3.3 | 111.54 | 842.86 | 0.33 | -5.71 | 0.0 | 10.51 | -25.04 | -46.02 | 0 | 0 | 0 | 1.09 | 0.0 | 0.0 | -4.39 | 35.91 | 50.67 | -3.3 | 42.71 | 57.75 | -1.73 | 0.57 | 6.99 | -6.12 | 28.75 | 43.12 | 0.08 | 17.53 | 68.66 |
| 24Q1 (18) | 3.16 | -23.11 | -25.3 | 12.39 | 4.91 | 6.44 | 0.07 | 16.67 | -12.5 | 0 | 0 | 0 | 7.37 | -16.63 | -12.26 | -0.66 | 62.07 | 34.0 | 3.33 | -3.48 | 16.03 | 11.21 | -0.13 | 29.39 | 9.75 | 2.52 | -15.8 | 9.12 | 0.22 | -4.9 | 1.56 | 0.65 | 0 | 0.35 | 0.0 | -5.41 | 14.02 | 0.0 | -26.48 | 0 | 0 | 0 | 1.09 | 0.0 | 0.0 | -6.85 | -10.48 | 1.86 | -5.76 | -12.94 | 2.04 | -1.74 | 1.69 | -2.35 | -8.59 | -7.78 | 1.04 | 0.07 | 5.77 | 79.69 |
| 23Q4 (17) | 4.11 | 36.54 | 30.48 | 11.81 | -2.88 | 4.24 | 0.06 | 0.0 | -33.33 | 0 | 0 | 0 | 8.84 | 35.17 | -11.78 | -1.74 | -72.28 | -6.75 | 3.45 | 9.87 | -10.39 | 11.23 | 14.09 | -2.66 | 9.51 | -17.8 | -21.21 | 9.1 | -2.57 | -6.09 | 1.55 | 369.7 | 7650.0 | 0.35 | 6.06 | -7.89 | 14.02 | -27.99 | -24.09 | 0 | 0 | 0 | 1.09 | 0.0 | 0.0 | -6.2 | 37.44 | -3.68 | -5.1 | 42.11 | -4.29 | -1.77 | -2.91 | -1.72 | -7.97 | 31.47 | -3.24 | 0.07 | 21.58 | 92.74 |
| 23Q3 (16) | 3.01 | 1.35 | 5.61 | 12.16 | 7.52 | 0.5 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 6.54 | -5.9 | -21.01 | -1.01 | 34.42 | 40.59 | 3.14 | 6.44 | -16.93 | 9.84 | 12.24 | -8.86 | 11.57 | 11.79 | -21.67 | 9.34 | 1.19 | -5.27 | 0.33 | -5.71 | 0 | 0.33 | 0.0 | -26.67 | 19.47 | 0.0 | 5.41 | 0 | 0 | 0 | 1.09 | 0.0 | 0.0 | -9.91 | -11.35 | -111.3 | -8.81 | -12.8 | -144.72 | -1.72 | 7.53 | -4.88 | -11.63 | -8.09 | -83.73 | 0.05 | 11.6 | 71.1 |
| 23Q2 (15) | 2.97 | -29.79 | -7.48 | 11.31 | -2.84 | 8.44 | 0.06 | -25.0 | 0 | 0 | 0 | 0 | 6.95 | -17.26 | 8.26 | -1.54 | -54.0 | 21.03 | 2.95 | 2.79 | -10.06 | 8.77 | 1.17 | -6.4 | 10.35 | -10.62 | -28.57 | 9.23 | -3.75 | -6.58 | 0.35 | 0 | 0 | 0.33 | -10.81 | -26.67 | 19.47 | 2.1 | 5.41 | 0 | 0 | 0 | 1.09 | 0.0 | 0.0 | -8.9 | -27.51 | -197.66 | -7.81 | -32.82 | -311.05 | -1.86 | -9.41 | -9.41 | -10.76 | -23.96 | -129.42 | 0.05 | 25.22 | 73.54 |
| 23Q1 (14) | 4.23 | 34.29 | 22.97 | 11.64 | 2.74 | -1.85 | 0.08 | -11.11 | 700.0 | 0 | 0 | 0 | 8.4 | -16.17 | -3.0 | -1.0 | 38.65 | 2.91 | 2.87 | -25.45 | -23.47 | 8.67 | -24.87 | -16.79 | 11.58 | -4.06 | -25.43 | 9.59 | -1.03 | -5.14 | 0 | -100.0 | 0 | 0.37 | -2.63 | -21.28 | 19.07 | 3.25 | 3.25 | 0 | 0 | -100.0 | 1.09 | 0.0 | 0.0 | -6.98 | -16.72 | 35.07 | -5.88 | -20.25 | 23.44 | -1.7 | 2.3 | -11.11 | -8.68 | -12.44 | 29.32 | 0.04 | 13.45 | 63.25 |
| 22Q4 (13) | 3.15 | 10.53 | -58.06 | 11.33 | -6.36 | 3.38 | 0.09 | 0 | 350.0 | 0 | 0 | 0 | 10.02 | 21.01 | -13.99 | -1.63 | 4.12 | -249.54 | 3.85 | 1.85 | -16.3 | 11.53 | 6.83 | -6.95 | 12.07 | -18.28 | -18.22 | 9.69 | -1.72 | -1.02 | 0.02 | 0 | 0 | 0.38 | -15.56 | -11.63 | 18.47 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.09 | 0.0 | 0.0 | -5.98 | -27.51 | 38.41 | -4.89 | -35.83 | 26.36 | -1.74 | -6.1 | 10.77 | -7.72 | -21.96 | 33.79 | 0.03 | 7.93 | 48.57 |
| 22Q3 (12) | 2.85 | -11.21 | 8.37 | 12.1 | 16.01 | 9.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 8.28 | 28.97 | -0.12 | -1.7 | 12.82 | -45.3 | 3.78 | 15.24 | 1.34 | 10.80 | 15.28 | 9.65 | 14.77 | 1.93 | -7.92 | 9.86 | -0.2 | 3.25 | 0 | 0 | 0 | 0.45 | 0.0 | 7.14 | 18.47 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.09 | 0.0 | 0.0 | -4.69 | -56.86 | 56.97 | -3.6 | -89.47 | 54.02 | -1.64 | 3.53 | 20.0 | -6.33 | -34.97 | 51.12 | 0.03 | 13.19 | 28.49 |
| 22Q2 (11) | 3.21 | -6.69 | -6.41 | 10.43 | -12.06 | -4.31 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.42 | -25.87 | -13.36 | -1.95 | -89.32 | -16.77 | 3.28 | -12.53 | 31.73 | 9.37 | -10.06 | 47.75 | 14.49 | -6.7 | 7.89 | 9.88 | -2.27 | 1.75 | 0 | 0 | 0 | 0.45 | -4.26 | 12.5 | 18.47 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 1.09 | 0.0 | 0.0 | -2.99 | 72.19 | 69.21 | -1.9 | 75.26 | 71.39 | -1.7 | -11.11 | 17.07 | -4.69 | 61.81 | 60.12 | 0.03 | 17.79 | 15.92 |
| 22Q1 (10) | 3.44 | -54.19 | 63.81 | 11.86 | 8.21 | 51.08 | 0.01 | -50.0 | -88.89 | 0 | 0 | 0 | 8.66 | -25.67 | -11.27 | -1.03 | -194.5 | -51.47 | 3.75 | -18.48 | 5.04 | 10.41 | -15.99 | 19.07 | 15.53 | 5.22 | 13.61 | 10.11 | 3.27 | 1.81 | 0 | 0 | -100.0 | 0.47 | 9.3 | 14.63 | 18.47 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -10.75 | -10.71 | -33.37 | -7.68 | -15.66 | -53.91 | -1.53 | 21.54 | 20.73 | -12.28 | -5.32 | -22.92 | 0.02 | 3.25 | 12.21 |
| 21Q4 (9) | 7.51 | 185.55 | 165.37 | 10.96 | -0.81 | 30.94 | 0.02 | -50.0 | -81.82 | 0 | 0 | 0 | 11.65 | 40.53 | -6.2 | 1.09 | 193.16 | 402.78 | 4.6 | 23.32 | 7.73 | 12.40 | 25.88 | 16.87 | 14.76 | -7.98 | 6.19 | 9.79 | 2.51 | -3.45 | 0 | 0 | -100.0 | 0.43 | 2.38 | -2.27 | 18.47 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -9.71 | 10.92 | -31.57 | -6.64 | 15.2 | -54.06 | -1.95 | 4.88 | -8.33 | -11.66 | 9.96 | -27.02 | 0.02 | -6.66 | 18.12 |
| 21Q3 (8) | 2.63 | -23.32 | -30.61 | 11.05 | 1.38 | 15.1 | 0.04 | -42.86 | -42.86 | 0 | 0 | 0 | 8.29 | 11.88 | -14.45 | -1.17 | 29.94 | -225.0 | 3.73 | 49.8 | -0.27 | 9.85 | 55.34 | 11.61 | 16.04 | 19.43 | 4.09 | 9.55 | -1.65 | -3.73 | 0 | 0 | -100.0 | 0.42 | 5.0 | -4.55 | 18.47 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -10.9 | -12.26 | -56.61 | -7.83 | -17.92 | -101.8 | -2.05 | 0.0 | 2.38 | -12.95 | -10.12 | -42.94 | 0.02 | 2.11 | 33.48 |
| 21Q2 (7) | 3.43 | 63.33 | 22.94 | 10.9 | 38.85 | 34.24 | 0.07 | -22.22 | 0 | 0 | 0 | 0 | 7.41 | -24.08 | -17.21 | -1.67 | -145.59 | -18.44 | 2.49 | -30.25 | -22.19 | 6.34 | -27.52 | 0 | 13.43 | -1.76 | -4.21 | 9.71 | -2.22 | -1.72 | 0 | -100.0 | 0 | 0.4 | -2.44 | 17.65 | 18.47 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -9.71 | -20.47 | -47.34 | -6.64 | -33.07 | -88.64 | -2.05 | -6.22 | 10.87 | -11.76 | -17.72 | -32.28 | 0.02 | 14.02 | 42.23 |
| 21Q1 (6) | 2.1 | -25.8 | -42.31 | 7.85 | -6.21 | -12.29 | 0.09 | -18.18 | 0 | 0 | 0 | 0 | 9.76 | -21.42 | 6.09 | -0.68 | -88.89 | 35.85 | 3.57 | -16.39 | 3.78 | 8.75 | -17.54 | 0 | 13.67 | -1.65 | -10.94 | 9.93 | -2.07 | -1.68 | 0.01 | -50.0 | 0 | 0.41 | -6.82 | 20.59 | 18.47 | 0.0 | -2.22 | 1.98 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -8.06 | -9.21 | -59.29 | -4.99 | -15.78 | -150.75 | -1.93 | -7.22 | 10.65 | -9.99 | -8.82 | -38.37 | 0.02 | 8.69 | 90.29 |
| 20Q4 (5) | 2.83 | -25.33 | -31.31 | 8.37 | -12.81 | -8.52 | 0.11 | 57.14 | -72.5 | 0 | 0 | 0 | 12.42 | 28.17 | -14.64 | -0.36 | 0.0 | 67.27 | 4.27 | 14.17 | -18.2 | 10.61 | 20.21 | 0 | 13.9 | -9.8 | -15.35 | 10.14 | 2.22 | 4.0 | 0.02 | 100.0 | 0 | 0.44 | 0.0 | 51.72 | 18.47 | 0.0 | -5.91 | 1.98 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -7.38 | -6.03 | -84.5 | -4.31 | -11.08 | -363.44 | -1.8 | 14.29 | 0.55 | -9.18 | -1.32 | -58.0 | 0.02 | 5.48 | -26.03 |
| 20Q3 (4) | 3.79 | 35.84 | 0.0 | 9.6 | 18.23 | 0.0 | 0.07 | 0 | 0.0 | 0 | 0 | 0.0 | 9.69 | 8.27 | 0.0 | -0.36 | 74.47 | 0.0 | 3.74 | 16.88 | 0.0 | 8.82 | 0 | 0.0 | 15.41 | 9.91 | 0.0 | 9.92 | 0.4 | 0.0 | 0.01 | 0 | 0.0 | 0.44 | 29.41 | 0.0 | 18.47 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | -6.96 | -5.61 | 0.0 | -3.88 | -10.23 | 0.0 | -2.1 | 8.7 | 0.0 | -9.06 | -1.91 | 0.0 | 0.02 | 8.8 | 0.0 |
