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) | 4.2 | 28.05 | 4.12 | -64.17 | 3.93 | 68.67 | 0 | 0 | 37.72 | -16.99 | 0.44 | 0 | 11.93 | 5.76 | 31.63 | 27.41 | 7.44 | -16.87 | 1.21 | -8.33 | 5.66 | 216.2 | 0.31 | 82.35 | 16.64 | 4.92 | 0 | 0 | 0.37 | 0.0 | 0.41 | 0 | 0.78 | 0 | -1.6 | 0 | -1.19 | 0 | 0.01 | 96.29 |
| 2022 (9) | 3.28 | -48.83 | 11.5 | -8.15 | 2.33 | -30.24 | 0 | 0 | 45.44 | -3.77 | -1.58 | 0 | 11.28 | -12.76 | 24.82 | -9.34 | 8.95 | -22.11 | 1.32 | 14.78 | 1.79 | 14.74 | 0.17 | -22.73 | 15.86 | 0.0 | 0 | 0 | 0.37 | 0.0 | -1.56 | 0 | -1.2 | 0 | -2.08 | 0 | -3.64 | 0 | 0.00 | 5.86 |
| 2021 (8) | 6.41 | -20.96 | 12.52 | 20.38 | 3.34 | 80.54 | 0 | 0 | 47.22 | 13.4 | -3.22 | 0 | 12.93 | 1.81 | 27.38 | -10.22 | 11.49 | 34.54 | 1.15 | -52.67 | 1.56 | -56.67 | 0.22 | -18.52 | 15.86 | -2.04 | 0 | 0 | 0.37 | 0.0 | -3.03 | 0 | -2.67 | 0 | -2.85 | 0 | -5.88 | 0 | 0.00 | -10.85 |
| 2020 (7) | 8.11 | -21.19 | 10.4 | 17.91 | 1.85 | -2.12 | 0 | 0 | 41.64 | -7.92 | -1.2 | 0 | 12.7 | 16.19 | 30.50 | 26.18 | 8.54 | 9.63 | 2.43 | 19.7 | 3.6 | 1.98 | 0.27 | 92.86 | 16.19 | -1.82 | 1.34 | 0.0 | 0.37 | 0 | -1.47 | 0 | 0.24 | -85.96 | -2.35 | 0 | -3.82 | 0 | 0.00 | 0 |
| 2019 (6) | 10.29 | 78.34 | 8.82 | 19.35 | 1.89 | 57.5 | 0 | 0 | 45.22 | -7.11 | -0.16 | 0 | 10.93 | -9.37 | 24.17 | -2.44 | 7.79 | -14.21 | 2.03 | -1.46 | 3.53 | 47.08 | 0.14 | -26.32 | 16.49 | -2.83 | 1.34 | -40.97 | 0 | 0 | 0.37 | 0 | 1.71 | 27.61 | -2.05 | 0 | -1.68 | 0 | 0.00 | 0 |
| 2018 (5) | 5.77 | -23.37 | 7.39 | 8.2 | 1.2 | 0.0 | 0 | 0 | 48.68 | -4.32 | -1.58 | 0 | 12.06 | -6.94 | 24.77 | -2.74 | 9.08 | 11.69 | 2.06 | 0.98 | 2.4 | -33.33 | 0.19 | 18.75 | 16.97 | -0.47 | 2.27 | 0.0 | 0.09 | 0 | -1.01 | 0 | 1.34 | -42.98 | -0.95 | 0 | -1.96 | 0 | 0.00 | 0 |
| 2017 (4) | 7.53 | 16.93 | 6.83 | 8.07 | 1.2 | 96.72 | 0 | 0 | 50.88 | -2.7 | -0.36 | 0 | 12.96 | -15.9 | 25.47 | -13.57 | 8.13 | 0.25 | 2.04 | -29.9 | 3.6 | 55.17 | 0.16 | -23.81 | 17.05 | -0.58 | 2.27 | 4.61 | 0 | 0 | 0.09 | -92.17 | 2.35 | -29.22 | -0.11 | 0 | -0.02 | 0 | 0.00 | 0 |
| 2016 (3) | 6.44 | -20.2 | 6.32 | -17.6 | 0.61 | 6000.0 | 0 | 0 | 52.29 | -0.1 | 0.99 | 560.0 | 15.41 | 15.17 | 29.47 | 15.28 | 8.11 | 16.02 | 2.91 | 0.34 | 2.32 | 2800.0 | 0.21 | 40.0 | 17.15 | 0.0 | 2.17 | 0.93 | 0 | 0 | 1.15 | 116.98 | 3.32 | 23.88 | 0.89 | -66.29 | 2.04 | -35.65 | 0.00 | 0 |
| 2015 (2) | 8.07 | -19.3 | 7.67 | -15.06 | 0.01 | 0.0 | 0 | 0 | 52.34 | -2.41 | 0.15 | -21.05 | 13.38 | -4.97 | 25.56 | -2.63 | 6.99 | 12.02 | 2.9 | 187.13 | 0.08 | 0.0 | 0.15 | -42.31 | 17.15 | 0.0 | 2.15 | 0.94 | 0 | 0 | 0.53 | -57.94 | 2.68 | -20.94 | 2.64 | 1.15 | 3.17 | -18.09 | 0.00 | 0 |
| 2014 (1) | 10.0 | 51.29 | 9.03 | 25.77 | 0.01 | 0.0 | 0 | 0 | 53.63 | -13.28 | 0.19 | -84.55 | 14.08 | -26.44 | 26.25 | -15.18 | 6.24 | -7.83 | 1.01 | -44.81 | 0.08 | -20.0 | 0.26 | -38.1 | 17.15 | 0.0 | 2.13 | 5.97 | 0 | 0 | 1.26 | -38.54 | 3.39 | -16.5 | 2.61 | 69.48 | 3.87 | 7.8 | 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) | 10.48 | 18.69 | 145.43 | 3.4 | 0.0 | -17.68 | 1.54 | -54.57 | -35.56 | 0 | 0 | 0 | 7.8 | -6.59 | -13.91 | -0.57 | 35.23 | -1800.0 | 8.89 | -15.01 | -23.69 | 26.76 | -11.79 | -9.7 | 7.69 | -0.13 | -2.9 | 0.64 | -32.63 | -43.86 | 6.89 | 33.79 | -12.78 | 0.35 | -2.78 | 12.9 | 20.24 | 0.0 | 21.63 | 0.04 | 0.0 | 0 | 0.74 | 0.0 | 100.0 | -2.4 | -31.15 | -1511.76 | -1.62 | -54.29 | -400.0 | -0.86 | -56.36 | 36.3 | -3.26 | -36.97 | -176.27 | 0.01 | -4.1 | -32.35 |
| 24Q2 (19) | 8.83 | 4.13 | 137.37 | 3.4 | -16.67 | -37.15 | 3.39 | -8.13 | 51.34 | 0 | 0 | 0 | 8.35 | 9.58 | -17.57 | -0.88 | 16.98 | -900.0 | 10.46 | -12.1 | 1.45 | 30.34 | -7.56 | 24.38 | 7.7 | 2.94 | 8.3 | 0.95 | -22.76 | -18.8 | 5.15 | -5.68 | -19.03 | 0.36 | 24.14 | 24.14 | 20.24 | 0.0 | 21.63 | 0.04 | 0 | 0 | 0.74 | 100.0 | 100.0 | -1.83 | -181.54 | -1015.0 | -1.05 | -275.0 | -284.21 | -0.55 | 24.66 | 75.11 | -2.38 | -72.46 | -18.41 | 0.01 | 2.92 | -33.11 |
| 24Q1 (18) | 8.48 | 101.9 | 109.38 | 4.08 | -0.97 | -39.47 | 3.69 | -6.11 | 36.16 | 0 | 0 | 0 | 7.62 | -19.37 | -15.99 | -1.06 | -507.69 | -1160.0 | 11.9 | -0.25 | 20.69 | 32.82 | 3.74 | 48.35 | 7.48 | 0.54 | -3.86 | 1.23 | 1.65 | -4.65 | 5.46 | -3.53 | 7.27 | 0.29 | -6.45 | 81.25 | 20.24 | 21.63 | 27.62 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -0.65 | -258.54 | 55.48 | -0.28 | -135.9 | 74.55 | -0.73 | 54.37 | 63.68 | -1.38 | -15.97 | 60.23 | 0.01 | -25.04 | 148.02 |
| 23Q4 (17) | 4.2 | -1.64 | 28.05 | 4.12 | -0.24 | -64.17 | 3.93 | 64.44 | 68.67 | 0 | 0 | 0 | 9.45 | 4.3 | -14.48 | 0.26 | 966.67 | 85.71 | 11.93 | 2.4 | 5.76 | 31.64 | 6.75 | 27.44 | 7.44 | -6.06 | -16.87 | 1.21 | 6.14 | -8.33 | 5.66 | -28.35 | 216.2 | 0.31 | 0.0 | 82.35 | 16.64 | 0.0 | 4.92 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | 0.41 | 141.18 | 126.28 | 0.78 | 44.44 | 165.0 | -1.6 | -18.52 | 23.08 | -1.19 | -0.85 | 67.31 | 0.01 | -8.56 | 96.29 |
| 23Q3 (16) | 4.27 | 14.78 | -21.22 | 4.13 | -23.66 | -69.45 | 2.39 | 6.7 | 3.46 | 0 | 0 | 0 | 9.06 | -10.56 | -24.63 | -0.03 | -127.27 | 72.73 | 11.65 | 13.0 | -0.77 | 29.64 | 21.51 | 17.48 | 7.92 | 11.39 | -12.78 | 1.14 | -2.56 | -1.72 | 7.9 | 24.21 | 618.18 | 0.31 | 6.9 | 63.16 | 16.64 | 0.0 | 4.92 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | 0.17 | -15.0 | 109.88 | 0.54 | -5.26 | 139.71 | -1.35 | 38.91 | 11.76 | -1.18 | 41.29 | 63.69 | 0.01 | -5.18 | 120.75 |
| 23Q2 (15) | 3.72 | -8.15 | 10.39 | 5.41 | -19.73 | -58.89 | 2.24 | -17.34 | -5.88 | 0 | 0 | -100.0 | 10.13 | 11.69 | -18.5 | 0.11 | 10.0 | 120.75 | 10.31 | 4.56 | -12.7 | 24.39 | 10.25 | -1.76 | 7.11 | -8.61 | -33.05 | 1.17 | -9.3 | -0.85 | 6.36 | 24.95 | 378.2 | 0.29 | 81.25 | 45.0 | 16.64 | 4.92 | 4.92 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | 0.2 | 113.7 | 112.42 | 0.57 | 151.82 | 145.6 | -2.21 | -9.95 | -6.76 | -2.01 | 42.07 | 45.38 | 0.01 | 281.61 | 125.93 |
| 23Q1 (14) | 4.05 | 23.48 | -17.01 | 6.74 | -41.39 | -49.74 | 2.71 | 16.31 | 17.32 | 0 | 0 | -100.0 | 9.07 | -17.92 | -8.75 | 0.1 | -28.57 | 109.17 | 9.86 | -12.59 | -1.5 | 22.12 | -10.88 | 3.92 | 7.78 | -13.07 | -34.23 | 1.29 | -2.27 | 6.61 | 5.09 | 184.36 | 266.19 | 0.16 | -5.88 | -23.81 | 15.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -1.46 | 6.41 | 64.56 | -1.1 | 8.33 | 70.67 | -2.01 | 3.37 | 4.74 | -3.47 | 4.67 | 44.3 | 0.00 | -40.67 | -38.74 |
| 22Q4 (13) | 3.28 | -39.48 | -48.83 | 11.5 | -14.94 | -8.15 | 2.33 | 0.87 | -30.24 | 0 | 0 | 0 | 11.05 | -8.07 | -9.05 | 0.14 | 227.27 | 117.28 | 11.28 | -3.92 | -12.76 | 24.82 | -1.59 | -9.34 | 8.95 | -1.43 | -22.11 | 1.32 | 13.79 | 14.78 | 1.79 | 62.73 | 14.74 | 0.17 | -10.53 | -22.73 | 15.86 | 0.0 | 0.0 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -1.56 | 9.3 | 48.51 | -1.2 | 11.76 | 55.06 | -2.08 | -35.95 | 27.02 | -3.64 | -12.0 | 38.1 | 0.00 | 2.82 | 5.86 |
| 22Q3 (12) | 5.42 | 60.83 | 49.72 | 13.52 | 2.74 | 4.81 | 2.31 | -2.94 | 6.45 | 0 | -100.0 | -100.0 | 12.02 | -3.3 | -7.89 | -0.11 | 79.25 | 79.63 | 11.74 | -0.59 | -17.56 | 25.23 | 1.61 | -18.99 | 9.08 | -14.5 | -25.94 | 1.16 | -1.69 | 1.75 | 1.1 | -17.29 | -57.2 | 0.19 | -5.0 | -20.83 | 15.86 | 0.0 | -2.04 | 0 | 0 | 0 | 0.37 | 0.0 | 0.0 | -1.72 | -6.83 | 22.17 | -1.36 | -8.8 | 26.09 | -1.53 | 26.09 | 48.83 | -3.25 | 11.68 | 37.5 | 0.00 | -2.95 | 7.76 |
| 22Q2 (11) | 3.37 | -30.94 | -32.06 | 13.16 | -1.86 | 9.67 | 2.38 | 3.03 | -14.39 | 0.05 | 0.0 | 0.0 | 12.43 | 25.05 | 4.63 | -0.53 | 51.38 | 61.03 | 11.81 | 17.98 | -11.73 | 24.83 | 16.62 | -17.84 | 10.62 | -10.23 | -15.85 | 1.18 | -2.48 | -50.42 | 1.33 | -4.32 | -46.37 | 0.2 | -4.76 | -13.04 | 15.86 | 0.0 | -2.04 | 0 | 0 | -100.0 | 0.37 | 0.0 | 0.0 | -1.61 | 60.92 | 49.84 | -1.25 | 66.67 | 16.67 | -2.07 | 1.9 | 24.73 | -3.68 | 40.93 | 38.26 | 0.00 | 3.47 | -2.34 |
| 22Q1 (10) | 4.88 | -23.87 | -40.78 | 13.41 | 7.11 | 13.45 | 2.31 | -30.84 | -17.5 | 0.05 | 0 | 0.0 | 9.94 | -18.19 | -1.97 | -1.09 | -34.57 | -109.62 | 10.01 | -22.58 | -14.59 | 21.29 | -22.25 | -21.0 | 11.83 | 2.96 | 12.99 | 1.21 | 5.22 | -49.79 | 1.39 | -10.9 | -48.9 | 0.21 | -4.55 | -16.0 | 15.86 | 0.0 | -2.04 | 0 | 0 | -100.0 | 0.37 | 0.0 | 0.0 | -4.12 | -35.97 | -107.04 | -3.75 | -40.45 | -1239.29 | -2.11 | 25.96 | 10.21 | -6.23 | -5.95 | -43.55 | 0.00 | 2.53 | -11.13 |
| 21Q4 (9) | 6.41 | 77.07 | -20.96 | 12.52 | -2.95 | 20.38 | 3.34 | 53.92 | 80.54 | 0 | -100.0 | 0 | 12.15 | -6.9 | 13.98 | -0.81 | -50.0 | -65.31 | 12.93 | -9.2 | 1.81 | 27.38 | -12.06 | -10.24 | 11.49 | -6.28 | 34.54 | 1.15 | 0.88 | -52.67 | 1.56 | -39.3 | -56.67 | 0.22 | -8.33 | -18.52 | 15.86 | -2.04 | -2.04 | 0 | 0 | -100.0 | 0.37 | 0.0 | 0.0 | -3.03 | -37.1 | -106.12 | -2.67 | -45.11 | -1212.5 | -2.85 | 4.68 | -21.28 | -5.88 | -13.08 | -53.93 | 0.00 | 4.67 | -10.85 |
| 21Q3 (8) | 3.62 | -27.02 | -56.44 | 12.9 | 7.5 | 20.45 | 2.17 | -21.94 | 14.21 | 0.05 | 0.0 | 0 | 13.05 | 9.85 | 12.5 | -0.54 | 60.29 | -157.14 | 14.24 | 6.43 | 17.39 | 31.14 | 3.05 | 7.25 | 12.26 | -2.85 | 64.78 | 1.14 | -52.1 | -53.47 | 2.57 | 3.63 | 4.9 | 0.24 | 4.35 | -17.24 | 16.19 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.37 | 0.0 | 0 | -2.21 | 31.15 | -531.43 | -1.84 | -22.67 | -285.86 | -2.99 | -8.73 | -9.52 | -5.2 | 12.75 | -68.83 | 0.00 | -12.05 | -23.92 |
| 21Q2 (7) | 4.96 | -39.81 | -43.51 | 12.0 | 1.52 | 17.88 | 2.78 | -0.71 | 45.55 | 0.05 | 0.0 | 0 | 11.88 | 17.16 | 7.12 | -1.36 | -161.54 | -13700.0 | 13.38 | 14.16 | 22.75 | 30.22 | 12.13 | 0 | 12.62 | 20.53 | 71.47 | 2.38 | -1.24 | -2.86 | 2.48 | -8.82 | -5.34 | 0.23 | -8.0 | 64.29 | 16.19 | 0.0 | -1.82 | 1.34 | 0.0 | 0 | 0.37 | 0.0 | 0 | -3.21 | -61.31 | 0 | -1.5 | -435.71 | -225.0 | -2.75 | -17.02 | -1.85 | -5.96 | -37.33 | -120.74 | 0.00 | -5.85 | 74.82 |
| 21Q1 (6) | 8.24 | 1.6 | -16.26 | 11.82 | 13.65 | 31.63 | 2.8 | 51.35 | 46.6 | 0.05 | 0 | 0 | 10.14 | -4.88 | 22.46 | -0.52 | -6.12 | -1.96 | 11.72 | -7.72 | 40.7 | 26.95 | -11.66 | 0 | 10.47 | 22.6 | 39.23 | 2.41 | -0.82 | 11.06 | 2.72 | -24.44 | -12.54 | 0.25 | -7.41 | 108.33 | 16.19 | 0.0 | -1.82 | 1.34 | 0.0 | 0.0 | 0.37 | 0.0 | 0 | -1.99 | -35.37 | -1321.43 | -0.28 | -216.67 | -123.33 | -2.35 | 0.0 | 2.08 | -4.34 | -13.61 | -70.87 | 0.00 | 2.86 | 90.2 |
| 20Q4 (5) | 8.11 | -2.41 | -21.19 | 10.4 | -2.89 | 17.91 | 1.85 | -2.63 | -2.12 | 0 | 0 | 0 | 10.66 | -8.1 | -1.39 | -0.49 | -133.33 | -333.33 | 12.7 | 4.7 | 16.19 | 30.51 | 5.08 | 0 | 8.54 | 14.78 | 9.63 | 2.43 | -0.82 | 19.7 | 3.6 | 46.94 | 1.98 | 0.27 | -6.9 | 92.86 | 16.19 | 0.0 | -1.82 | 1.34 | 0.0 | 0.0 | 0.37 | 0 | 0 | -1.47 | -320.0 | -497.3 | 0.24 | -75.76 | -85.96 | -2.35 | 13.92 | -14.63 | -3.82 | -24.03 | -127.38 | 0.00 | -10.68 | 0 |
| 20Q3 (4) | 8.31 | -5.35 | 0.0 | 10.71 | 5.21 | 0.0 | 1.9 | -0.52 | 0.0 | 0 | 0 | 0.0 | 11.6 | 4.6 | 0.0 | -0.21 | -2200.0 | 0.0 | 12.13 | 11.28 | 0.0 | 29.03 | 0 | 0.0 | 7.44 | 1.09 | 0.0 | 2.45 | 0.0 | 0.0 | 2.45 | -6.49 | 0.0 | 0.29 | 107.14 | 0.0 | 16.19 | -1.82 | 0.0 | 1.34 | 0 | 0.0 | 0 | 0 | 0.0 | -0.35 | 0 | 0.0 | 0.99 | -17.5 | 0.0 | -2.73 | -1.11 | 0.0 | -3.08 | -14.07 | 0.0 | 0.00 | 102.09 | 0.0 |
