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) | 16.72 | 26.19 | 0 | 0 | 3.97 | 0 | 1.01 | 2.02 | 66.43 | 18.94 | -1.29 | 0 | 10.73 | 43.07 | 16.15 | 20.28 | 12.76 | 11.34 | 0 | 0 | 19.43 | 63.0 | 0.89 | -11.88 | 4.74 | 0.0 | 0 | 0 | 0 | 0 | -1.29 | 0 | -1.29 | 0 | 0.01 | 0 | -1.28 | 0 | 0.01 | 6.34 |
| 2022 (9) | 13.25 | 5.08 | 1.0 | -84.62 | 0 | 0 | 0.99 | 6.45 | 55.85 | 19.31 | -1.88 | 0 | 7.5 | 0.13 | 13.43 | -16.07 | 11.46 | 22.31 | 0 | 0 | 11.92 | 496.0 | 1.01 | -6.48 | 4.74 | 0.0 | 0 | 0 | 0 | 0 | -1.91 | 0 | -1.91 | 0 | -0.08 | 0 | -1.99 | 0 | 0.01 | -0.56 |
| 2021 (8) | 12.61 | 10.32 | 6.5 | 29.22 | 0 | 0 | 0.93 | 0.0 | 46.81 | 2.99 | -2.29 | 0 | 7.49 | 17.03 | 16.00 | 13.63 | 9.37 | 45.95 | 0 | 0 | 2.0 | 0 | 1.08 | 103.77 | 4.74 | 0.0 | 1.83 | 3.39 | 0.29 | 52.63 | -2.3 | 0 | -0.18 | 0 | -0.34 | 0 | -2.64 | 0 | 0.01 | -25.93 |
| 2020 (7) | 11.43 | -8.12 | 5.03 | 0 | 0 | 0 | 0.93 | 19.23 | 45.45 | -14.63 | 0.55 | -76.39 | 6.4 | -3.9 | 14.08 | 12.57 | 6.42 | 10.88 | 0 | 0 | 0 | 0 | 0.53 | 0.0 | 4.74 | 0.0 | 1.77 | -32.44 | 0.19 | 0.0 | 0.55 | 0 | 2.52 | 27.92 | -0.29 | 0 | 0.26 | 0 | 0.02 | -6.83 |
| 2019 (6) | 12.44 | -27.76 | 0 | 0 | 0 | 0 | 0.78 | 0 | 53.24 | 17.19 | 2.33 | -32.85 | 6.66 | -13.05 | 12.51 | -25.81 | 5.79 | 26.42 | 0 | 0 | 0 | 0 | 0.53 | 165.0 | 4.74 | 0.0 | 2.62 | 15.42 | 0.19 | -40.62 | -0.85 | 0 | 1.97 | -67.55 | -0.2 | 0 | -1.05 | 0 | 0.02 | 38.08 |
| 2018 (5) | 17.22 | 0.47 | 0 | 0 | 0 | 0 | 0 | 0 | 45.43 | 6.22 | 3.47 | -17.97 | 7.66 | 16.95 | 16.86 | 10.1 | 4.58 | 11.17 | 0 | 0 | 0 | 0 | 0.2 | 81.82 | 4.74 | 0.0 | 2.27 | 22.04 | 0.32 | 88.24 | 3.47 | -16.59 | 6.07 | -1.78 | -0.19 | 0 | 3.28 | -14.58 | 0.01 | 0 |
| 2017 (4) | 17.14 | 7.66 | 0 | 0 | 0 | 0 | 0 | 0 | 42.77 | 0.35 | 4.23 | 0.48 | 6.55 | 9.9 | 15.31 | 9.51 | 4.12 | 14.13 | 0 | 0 | 4.77 | 9.4 | 0.11 | -47.62 | 4.74 | 0.0 | 1.86 | 29.17 | 0.17 | 88.89 | 4.16 | 0.24 | 6.18 | 8.99 | -0.32 | 0 | 3.84 | -3.52 | 0.00 | 0 |
| 2016 (3) | 15.92 | 2.18 | 0 | 0 | 0 | 0 | 0 | 0 | 42.62 | 11.45 | 4.21 | 2.18 | 5.96 | 1.71 | 13.98 | -8.75 | 3.61 | 6.49 | 0 | 0 | 4.36 | 20.78 | 0.21 | -41.67 | 4.74 | 5.1 | 1.44 | 41.18 | 0.09 | 0 | 4.15 | 0.0 | 5.67 | 9.67 | -0.17 | 0 | 3.98 | -1.97 | 0.00 | 0 |
| 2015 (2) | 15.58 | 24.04 | 0.89 | -70.43 | 0 | 0 | 0 | 0 | 38.24 | 8.98 | 4.12 | 11.65 | 5.86 | 22.08 | 15.32 | 12.03 | 3.39 | 7.96 | 0 | 0 | 3.61 | -1.37 | 0.36 | 28.57 | 4.51 | 0.0 | 1.02 | 50.0 | 0 | 0 | 4.15 | 19.6 | 5.17 | 24.58 | -0.09 | 0 | 4.06 | 14.37 | 0.00 | 0 |
| 2014 (1) | 12.56 | 37.87 | 3.01 | 0 | 0 | 0 | 0 | 0 | 35.09 | 2.42 | 3.69 | 22.59 | 4.8 | -8.05 | 13.68 | -10.22 | 3.14 | 7.17 | 0 | 0 | 3.66 | 0 | 0.28 | 154.55 | 4.51 | 0.0 | 0.68 | 23.64 | 0 | 0 | 3.47 | 173.23 | 4.15 | 126.78 | 0.08 | -50.0 | 3.55 | 148.25 | 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) | 9.64 | -21.94 | -30.3 | 1.4 | -56.25 | -81.08 | 2.53 | -44.15 | -1.94 | 1.86 | 77.14 | 77.14 | 16.58 | -0.36 | -4.71 | 0.11 | 184.62 | 111.7 | 7.54 | -15.57 | -22.59 | 10.87 | -14.57 | -29.49 | 12.66 | -3.14 | 6.39 | 0 | 0 | 0 | 22.4 | 9.7 | 83.76 | 0.83 | -4.6 | -10.75 | 4.74 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.12 | 45.45 | 92.5 | -0.12 | 45.45 | 92.5 | 0.28 | 3.7 | 1300.0 | 0.16 | 220.0 | 110.13 | 0.01 | 14.24 | -7.81 |
| 24Q2 (19) | 12.35 | -11.6 | -2.53 | 3.2 | 60.0 | -49.21 | 4.53 | 14.11 | 738.89 | 1.05 | 1.94 | 5.0 | 16.64 | 2.72 | 13.58 | -0.13 | -44.44 | 71.11 | 8.93 | 18.28 | 33.28 | 12.73 | 14.92 | 14.04 | 13.07 | 0.93 | 8.29 | 0 | 0 | 0 | 20.42 | 5.2 | 73.2 | 0.87 | -2.25 | -13.0 | 4.74 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.22 | 84.06 | 66.67 | -0.22 | 84.06 | 66.67 | 0.27 | 22.73 | 307.69 | 0.05 | 104.31 | 106.33 | 0.01 | -12.92 | -7.14 |
| 24Q1 (18) | 13.97 | -16.45 | 11.05 | 2.0 | 0 | -20.0 | 3.97 | 0.0 | 0 | 1.03 | 1.98 | 6.19 | 16.2 | -18.67 | 11.96 | -0.09 | -129.03 | 57.14 | 7.55 | -29.64 | 35.06 | 11.08 | -31.42 | 14.5 | 12.95 | 1.49 | 14.1 | 0 | 0 | 0 | 19.41 | -0.1 | 62.7 | 0.89 | 0.0 | -15.24 | 4.74 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.38 | -6.98 | 34.91 | -1.38 | -6.98 | 34.91 | 0.22 | 2100.0 | 300.0 | -1.16 | 9.38 | 47.98 | 0.01 | -1.92 | 0.48 |
| 23Q4 (17) | 16.72 | 20.9 | 26.19 | 0 | -100.0 | -100.0 | 3.97 | 53.88 | 0 | 1.01 | -3.81 | 2.02 | 19.92 | 14.48 | 19.71 | 0.31 | 132.98 | 244.44 | 10.73 | 10.16 | 43.07 | 16.15 | 4.73 | 20.24 | 12.76 | 7.23 | 11.34 | 0 | 0 | 0 | 19.43 | 59.39 | 63.0 | 0.89 | -4.3 | -11.88 | 4.74 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.29 | 19.38 | 32.46 | -1.29 | 19.38 | 32.46 | 0.01 | -50.0 | 112.5 | -1.28 | 18.99 | 35.68 | 0.01 | -5.52 | 6.34 |
| 23Q3 (16) | 13.83 | 9.16 | 3.6 | 7.4 | 17.46 | 13.85 | 2.58 | 377.78 | 0 | 1.05 | 5.0 | 2.94 | 17.4 | 18.77 | 21.93 | -0.94 | -108.89 | -84.31 | 9.74 | 45.37 | 61.53 | 15.42 | 38.17 | 36.69 | 11.9 | -1.41 | 10.29 | 0 | 0 | 0 | 12.19 | 3.39 | 36.66 | 0.93 | -7.0 | -11.43 | 4.74 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -1.6 | -142.42 | 19.6 | -1.6 | -142.42 | 19.6 | 0.02 | 115.38 | 100.0 | -1.58 | -100.0 | 20.2 | 0.01 | 15.07 | 12.55 |
| 23Q2 (15) | 12.67 | 0.72 | 4.45 | 6.3 | 152.0 | -42.73 | 0.54 | 0 | 0 | 1.0 | 3.09 | 5.26 | 14.65 | 1.24 | 18.05 | -0.45 | -114.29 | 41.56 | 6.7 | 19.86 | 19.43 | 11.16 | 15.38 | -1.62 | 12.07 | 6.34 | 17.99 | 0 | 0 | 0 | 11.79 | -1.17 | 68.43 | 1.0 | -4.76 | -10.71 | 4.74 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.66 | 68.87 | 54.79 | -0.66 | 68.87 | 54.79 | -0.13 | -18.18 | 23.53 | -0.79 | 64.57 | 51.53 | 0.01 | -5.77 | 36.72 |
| 23Q1 (14) | 12.58 | -5.06 | 24.68 | 2.5 | 150.0 | -70.59 | 0 | 0 | 0 | 0.97 | -2.02 | 6.59 | 14.47 | -13.04 | 15.58 | -0.21 | -333.33 | 69.57 | 5.59 | -25.47 | 16.46 | 9.67 | -27.98 | -3.79 | 11.35 | -0.96 | 16.05 | 0 | 0 | 0 | 11.93 | 0.08 | 496.5 | 1.05 | 3.96 | -5.41 | 4.74 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -2.12 | -10.99 | 29.1 | -2.12 | -10.99 | -143.68 | -0.11 | -37.5 | 54.17 | -2.23 | -12.06 | 30.96 | 0.01 | 3.8 | 59.47 |
| 22Q4 (13) | 13.25 | -0.75 | 5.08 | 1.0 | -84.62 | -84.62 | 0 | 0 | 0 | 0.99 | -2.94 | 6.45 | 16.64 | 16.61 | 16.77 | 0.09 | 117.65 | 212.5 | 7.5 | 24.38 | 0.13 | 13.43 | 19.05 | -16.08 | 11.46 | 6.21 | 22.31 | 0 | 0 | 0 | 11.92 | 33.63 | 496.0 | 1.01 | -3.81 | -6.48 | 4.74 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.91 | 4.02 | 16.96 | -1.91 | 4.02 | -961.11 | -0.08 | -900.0 | 76.47 | -1.99 | -0.51 | 24.62 | 0.01 | 0.0 | -0.56 |
| 22Q3 (12) | 13.35 | 10.06 | 39.35 | 6.5 | -40.91 | -2.99 | 0 | 0 | 0 | 1.02 | 7.37 | 10.87 | 14.27 | 14.99 | 38.95 | -0.51 | 33.77 | 45.74 | 6.03 | 7.49 | 15.52 | 11.28 | -0.56 | -2.92 | 10.79 | 5.47 | 49.24 | 0 | 0 | 0 | 8.92 | 27.43 | 346.0 | 1.05 | -6.25 | 28.05 | 4.74 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -1.99 | -36.3 | 9.55 | -1.99 | -36.3 | -2111.11 | 0.01 | 105.88 | 102.56 | -1.98 | -21.47 | 23.55 | 0.01 | 39.78 | 0.03 |
| 22Q2 (11) | 12.13 | 20.22 | 15.41 | 11.0 | 29.41 | -3.68 | 0 | 0 | 0 | 0.95 | 4.4 | 4.4 | 12.41 | -0.88 | 15.98 | -0.77 | -11.59 | 22.22 | 5.61 | 16.88 | 28.97 | 11.34 | 12.83 | 19.86 | 10.23 | 4.6 | 44.9 | 0 | 0 | 0 | 7.0 | 250.0 | 0 | 1.12 | 0.9 | 119.61 | 4.74 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -1.46 | 51.17 | -14.96 | -1.46 | -67.82 | -271.76 | -0.17 | 29.17 | 54.05 | -1.63 | 49.54 | 0.61 | 0.01 | 9.92 | -38.63 |
| 22Q1 (10) | 10.09 | -19.98 | 19.69 | 8.5 | 30.77 | 126.06 | 0 | 0 | 0 | 0.91 | -2.15 | -2.15 | 12.52 | -12.14 | 8.12 | -0.69 | -762.5 | -146.43 | 4.8 | -35.91 | -23.57 | 10.05 | -37.18 | -26.98 | 9.78 | 4.38 | 46.85 | 0 | 0 | 0 | 2.0 | 0.0 | 0 | 1.11 | 2.78 | 105.56 | 4.74 | 0.0 | 0.0 | 1.83 | 0.0 | 3.39 | 0.29 | 0.0 | 52.63 | -2.99 | -30.0 | -2200.0 | -0.87 | -383.33 | -147.28 | -0.24 | 29.41 | 22.58 | -3.23 | -22.35 | -634.09 | 0.01 | -35.27 | -49.44 |
| 21Q4 (9) | 12.61 | 31.63 | 10.32 | 6.5 | -2.99 | 29.22 | 0 | 0 | 0 | 0.93 | 1.09 | 0.0 | 14.25 | 38.75 | 15.2 | -0.08 | 91.49 | -122.86 | 7.49 | 43.49 | 17.03 | 16.00 | 37.72 | 13.68 | 9.37 | 29.6 | 45.95 | 0 | 0 | 0 | 2.0 | 0.0 | 0 | 1.08 | 31.71 | 103.77 | 4.74 | 0.0 | 0.0 | 1.83 | 0.0 | 3.39 | 0.29 | 0.0 | 52.63 | -2.3 | -4.55 | -518.18 | -0.18 | -100.0 | -107.14 | -0.34 | 12.82 | -17.24 | -2.64 | -1.93 | -1115.38 | 0.01 | 0.59 | -25.93 |
| 21Q3 (8) | 9.58 | -8.85 | 8.37 | 6.7 | -41.33 | 164.82 | 0 | 0 | 0 | 0.92 | 1.1 | -2.13 | 10.27 | -4.02 | -9.2 | -0.94 | 5.05 | -361.11 | 5.22 | 20.0 | -7.12 | 11.62 | 22.78 | -0.93 | 7.23 | 2.41 | 14.94 | 0 | 0 | 0 | 2.0 | 0 | 0 | 0.82 | 60.78 | 57.69 | 4.74 | 0.0 | 0.0 | 1.83 | 0.0 | 3.39 | 0.29 | 0.0 | 52.63 | -2.2 | -73.23 | -1200.0 | -0.09 | -110.59 | -104.15 | -0.39 | -5.41 | -50.0 | -2.59 | -57.93 | -4216.67 | 0.01 | -14.25 | -28.44 |
| 21Q2 (7) | 10.51 | 24.67 | -8.77 | 11.42 | 203.72 | 309.32 | 0 | 0 | 0 | 0.91 | -2.15 | 0 | 10.7 | -7.6 | 3.38 | -0.99 | -253.57 | -350.0 | 4.35 | -30.73 | -29.27 | 9.46 | -31.26 | 0 | 7.06 | 6.01 | 17.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0.51 | -5.56 | -3.77 | 4.74 | 0.0 | 0.0 | 1.83 | 3.39 | 3.39 | 0.29 | 52.63 | 52.63 | -1.27 | -876.92 | -746.67 | 0.85 | -53.8 | -53.04 | -0.37 | -19.35 | -68.18 | -1.64 | -272.73 | -343.24 | 0.01 | -9.45 | -26.88 |
| 21Q1 (6) | 8.43 | -26.25 | -3.55 | 3.76 | -25.25 | 39.26 | 0 | 0 | 0 | 0.93 | 0.0 | 0 | 11.58 | -6.39 | 1.31 | -0.28 | -180.0 | -500.0 | 6.28 | -1.88 | 17.16 | 13.77 | -2.2 | 0 | 6.66 | 3.74 | 16.84 | 0 | 0 | 0 | 0 | 0 | 0 | 0.54 | 1.89 | -3.57 | 4.74 | 0.0 | 0.0 | 1.77 | 0.0 | -32.44 | 0.19 | 0.0 | 0.0 | -0.13 | -123.64 | 83.12 | 1.84 | -26.98 | -9.8 | -0.31 | -6.9 | -93.75 | -0.44 | -269.23 | 52.69 | 0.02 | -5.16 | -6.79 |
| 20Q4 (5) | 11.43 | 29.3 | -8.12 | 5.03 | 98.81 | 0 | 0 | 0 | 0 | 0.93 | -1.06 | 19.23 | 12.37 | 9.37 | -16.53 | 0.35 | -2.78 | -28.57 | 6.4 | 13.88 | -3.9 | 14.08 | 20.02 | 0 | 6.42 | 2.07 | 10.88 | 0 | 0 | 0 | 0 | 0 | 0 | 0.53 | 1.92 | 0.0 | 4.74 | 0.0 | 0.0 | 1.77 | 0.0 | -32.44 | 0.19 | 0.0 | 0.0 | 0.55 | 175.0 | 164.71 | 2.52 | 16.13 | 27.92 | -0.29 | -11.54 | -45.0 | 0.26 | 533.33 | 124.76 | 0.02 | -2.83 | -6.83 |
| 20Q3 (4) | 8.84 | -23.26 | 0.0 | 2.53 | -9.32 | 0.0 | 0 | 0 | 0.0 | 0.94 | 0 | 0.0 | 11.31 | 9.28 | 0.0 | 0.36 | 263.64 | 0.0 | 5.62 | -8.62 | 0.0 | 11.73 | 0 | 0.0 | 6.29 | 5.01 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.52 | -1.89 | 0.0 | 4.74 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.2 | 233.33 | 0.0 | 2.17 | 19.89 | 0.0 | -0.26 | -18.18 | 0.0 | -0.06 | 83.78 | 0.0 | 0.02 | -12.37 | 0.0 |
