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) | 5.9 | -37.23 | 3.95 | 400.0 | 0.45 | -94.32 | 0 | 0 | 18.53 | -26.35 | 0.84 | -83.75 | 2.17 | 16.04 | 11.71 | 57.56 | 9.11 | -35.89 | 0 | 0 | 1.33 | 392.59 | 0.33 | -19.51 | 7.51 | -0.13 | 2.04 | 34.21 | 0.25 | 0 | 10.45 | -15.59 | 12.74 | -8.35 | -0.16 | 0 | 10.29 | -15.17 | 0.01 | 122.53 |
| 2022 (9) | 9.4 | -36.05 | 0.79 | -54.86 | 7.92 | 3860.0 | 0 | 0 | 25.16 | -6.4 | 5.17 | -23.63 | 1.87 | -60.88 | 7.43 | -58.2 | 14.21 | 158.83 | 0 | 0 | 0.27 | -96.55 | 0.41 | 32.26 | 7.52 | 0.13 | 1.52 | 78.82 | 0 | 0 | 12.38 | 19.73 | 13.9 | 23.34 | -0.25 | 0 | 12.13 | 17.08 | 0.01 | -70.58 |
| 2021 (8) | 14.7 | 120.72 | 1.75 | 165.15 | 0.2 | 42.86 | 0 | 0 | 26.88 | 100.75 | 6.77 | 499.12 | 4.78 | 103.4 | 17.78 | 1.32 | 5.49 | 97.48 | 0 | 0 | 7.82 | 114.84 | 0.31 | 210.0 | 7.51 | 14.83 | 0.85 | 16.44 | 0.09 | -30.77 | 10.34 | 151.58 | 11.27 | 126.76 | 0.02 | 0 | 10.36 | 157.71 | 0.02 | -60.59 |
| 2020 (7) | 6.66 | 200.0 | 0.66 | 0 | 0.14 | 0 | 0 | 0 | 13.39 | 11.96 | 1.13 | 44.87 | 2.35 | 6.82 | 17.55 | -4.59 | 2.78 | -17.75 | 0 | 0 | 3.64 | 0 | 0.1 | -33.33 | 6.54 | 2.35 | 0.73 | 12.31 | 0.13 | 116.67 | 4.11 | 21.6 | 4.97 | 21.22 | -0.09 | 0 | 4.02 | 23.69 | 0.05 | 0 |
| 2019 (6) | 2.22 | -45.72 | 0 | 0 | 0 | 0 | 0 | 0 | 11.96 | -7.64 | 0.78 | -55.93 | 2.2 | 4.27 | 18.39 | 12.9 | 3.38 | 2.42 | 0.48 | 152.63 | 0 | 0 | 0.15 | -25.0 | 6.39 | 0.79 | 0.65 | 35.42 | 0.06 | 0.0 | 3.38 | -13.78 | 4.1 | -7.87 | -0.13 | 0 | 3.25 | -15.8 | 0.00 | 0 |
| 2018 (5) | 4.09 | 1.74 | 0 | 0 | 0 | 0 | 0 | 0 | 12.95 | 7.29 | 1.77 | 96.67 | 2.11 | 9.33 | 16.29 | 1.9 | 3.3 | 19.57 | 0.19 | -9.52 | 0 | 0 | 0.2 | 233.33 | 6.34 | 0.16 | 0.48 | 23.08 | 0.06 | 0 | 3.92 | 33.79 | 4.45 | 34.44 | -0.06 | 0 | 3.86 | 34.49 | 0.00 | 0 |
| 2017 (4) | 4.02 | 23.69 | 0 | 0 | 0 | 0 | 0 | 0 | 12.07 | -3.59 | 0.9 | -36.17 | 1.93 | 4.89 | 15.99 | 8.8 | 2.76 | -15.6 | 0.21 | 0 | 0 | 0 | 0.06 | -62.5 | 6.33 | 0.0 | 0.39 | 56.0 | 0 | 0 | 2.93 | 15.81 | 3.31 | 19.06 | -0.06 | 0 | 2.87 | 16.19 | 0.00 | 0 |
| 2016 (3) | 3.25 | 103.12 | 0 | 0 | 0 | 0 | 0 | 0 | 12.52 | 14.65 | 1.41 | 69.88 | 1.84 | 17.95 | 14.70 | 2.88 | 3.27 | 18.05 | 0 | 0 | 0 | 0 | 0.16 | -44.83 | 6.33 | 1.77 | 0.25 | 56.25 | 0 | 0 | 2.53 | 79.43 | 2.78 | 77.07 | -0.06 | 0 | 2.47 | 76.43 | 0.00 | 0 |
| 2015 (2) | 1.6 | -59.8 | 0 | 0 | 0 | 0 | 0 | 0 | 10.92 | 8.55 | 0.83 | -21.7 | 1.56 | 13.87 | 14.29 | 4.9 | 2.77 | 23.11 | 0 | 0 | 0.01 | 0 | 0.29 | 141.67 | 6.22 | -38.05 | 0.16 | 166.67 | 0 | 0 | 1.41 | 6.82 | 1.57 | 13.77 | -0.01 | 0 | 1.4 | 2.19 | 0.00 | 0 |
| 2014 (1) | 3.98 | 2.31 | 0 | 0 | 0 | 0 | 0 | 0 | 10.06 | 11.28 | 1.06 | 92.73 | 1.37 | 95.71 | 13.62 | 75.87 | 2.25 | 45.16 | 0 | 0 | 0 | 0 | 0.12 | 9.09 | 10.04 | 13.57 | 0.06 | 0 | 0 | 0 | 1.32 | 131.58 | 1.38 | 137.93 | 0.05 | 400.0 | 1.37 | 136.21 | 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) | 12.18 | -3.94 | 32.68 | 0.95 | 0.0 | 0.0 | 0.74 | 1.37 | -90.69 | 0 | 0 | 0 | 3.66 | -11.59 | -17.01 | -0.06 | -118.75 | -106.82 | 2.09 | -2.34 | -14.34 | 13.91 | 2.54 | 6.34 | 6.97 | -7.19 | -29.17 | 0 | 0 | 0 | 8.42 | -4.21 | 1654.17 | 0.32 | -5.88 | 23.08 | 7.52 | 0.13 | 0.13 | 2.13 | 0.0 | 4.41 | 0.16 | 0.0 | -36.0 | 10.7 | -0.56 | -4.38 | 12.99 | -0.46 | -3.64 | 0.05 | 66.67 | 135.71 | 10.75 | -0.37 | -2.71 | 0.00 | -45.21 | -71.39 |
| 24Q2 (19) | 12.68 | 77.59 | 55.01 | 0.95 | -75.95 | -9.52 | 0.73 | 25.86 | -90.75 | 0 | 0 | 0 | 4.14 | 22.49 | -6.55 | 0.32 | -13.51 | -39.62 | 2.14 | -1.38 | -45.69 | 13.56 | 0.43 | -29.65 | 7.51 | -15.81 | -30.46 | 0 | 0 | 0 | 8.79 | 493.92 | 3280.77 | 0.34 | -2.86 | 9.68 | 7.51 | 0.0 | 0.0 | 2.13 | 4.41 | 4.41 | 0.16 | -36.0 | -36.0 | 10.76 | -0.55 | 4.47 | 13.05 | -0.46 | 3.65 | 0.03 | 160.0 | 115.0 | 10.79 | 0.19 | 6.83 | 0.01 | -10.4 | -56.83 |
| 24Q1 (18) | 7.14 | 21.02 | -9.39 | 3.95 | 0.0 | 426.67 | 0.58 | 28.89 | -92.68 | 0 | 0 | 0 | 3.38 | -12.21 | -42.12 | 0.37 | 150.0 | 131.25 | 2.17 | 0.0 | -31.55 | 13.50 | 15.31 | 0.83 | 8.92 | -2.09 | -24.28 | 0 | 0 | 0 | 1.48 | 11.28 | 492.0 | 0.35 | 6.06 | 0.0 | 7.51 | 0.0 | 0.0 | 2.04 | 0.0 | 34.21 | 0.25 | 0.0 | 0 | 10.82 | 3.54 | -13.72 | 13.11 | 2.9 | -6.76 | -0.05 | 68.75 | 79.17 | 10.77 | 4.66 | -12.44 | 0.01 | -21.38 | -28.92 |
| 23Q4 (17) | 5.9 | -35.73 | -37.23 | 3.95 | 315.79 | 400.0 | 0.45 | -94.34 | -94.32 | 0 | 0 | 0 | 3.85 | -12.7 | -3.27 | -0.74 | -184.09 | -42.31 | 2.17 | -11.07 | 16.04 | 11.71 | -10.44 | 57.56 | 9.11 | -7.42 | -35.89 | 0 | 0 | 0 | 1.33 | 177.08 | 392.59 | 0.33 | 26.92 | -19.51 | 7.51 | 0.0 | -0.13 | 2.04 | 0.0 | 34.21 | 0.25 | 0.0 | 0 | 10.45 | -6.61 | -15.59 | 12.74 | -5.49 | -8.35 | -0.16 | -14.29 | 36.0 | 10.29 | -6.88 | -15.17 | 0.01 | -25.88 | 122.53 |
| 23Q3 (16) | 9.18 | 12.22 | 22.4 | 0.95 | -9.52 | 3.26 | 7.95 | 0.76 | 5200.0 | 0 | 0 | 0 | 4.41 | -0.45 | -28.76 | 0.88 | 66.04 | -7.37 | 2.44 | -38.07 | -26.73 | 13.08 | -32.16 | 14.39 | 9.84 | -8.89 | -28.8 | 0 | 0 | 0 | 0.48 | 84.62 | -94.03 | 0.26 | -16.13 | -38.1 | 7.51 | 0.0 | 0.13 | 2.04 | 0.0 | 34.21 | 0.25 | 0.0 | 0 | 11.19 | 8.64 | -12.99 | 13.48 | 7.07 | -6.32 | -0.14 | 30.0 | 12.5 | 11.05 | 9.41 | -12.99 | 0.02 | -17.33 | 92.6 |
| 23Q2 (15) | 8.18 | 3.81 | -27.16 | 1.05 | 40.0 | 3.96 | 7.89 | -0.38 | 4831.25 | 0 | 0 | 0 | 4.43 | -24.14 | -42.17 | 0.53 | 231.25 | -77.54 | 3.94 | 24.29 | -4.83 | 19.28 | 43.93 | 45.04 | 10.8 | -8.32 | -8.71 | 0 | 0 | 0 | 0.26 | 4.0 | -96.77 | 0.31 | -11.43 | -27.91 | 7.51 | 0.0 | 0.4 | 2.04 | 34.21 | 34.21 | 0.25 | 0 | 0 | 10.3 | -17.86 | -13.52 | 12.59 | -10.46 | -6.25 | -0.2 | 16.67 | 0 | 10.1 | -17.89 | -15.2 | 0.02 | 47.55 | 54.53 |
| 23Q1 (14) | 7.88 | -16.17 | -42.9 | 0.75 | -5.06 | -25.74 | 7.92 | 0.0 | 4850.0 | 0 | 0 | 0 | 5.84 | 46.73 | -20.33 | 0.16 | 130.77 | -93.28 | 3.17 | 69.52 | -17.23 | 13.39 | 80.19 | 2.1 | 11.78 | -17.1 | 49.49 | 0 | 0 | 0 | 0.25 | -7.41 | -96.89 | 0.35 | -14.63 | -10.26 | 7.51 | -0.13 | 0.4 | 1.52 | 0.0 | 78.82 | 0 | 0 | -100.0 | 12.54 | 1.29 | -1.42 | 14.06 | 1.15 | 3.0 | -0.24 | 4.0 | -700.0 | 12.3 | 1.4 | -3.61 | 0.01 | 146.13 | -1.74 |
| 22Q4 (13) | 9.4 | 25.33 | -36.05 | 0.79 | -14.13 | -54.86 | 7.92 | 5180.0 | 3860.0 | 0 | 0 | 0 | 3.98 | -35.7 | -49.94 | -0.52 | -154.74 | -122.41 | 1.87 | -43.84 | -60.88 | 7.43 | -34.98 | -58.19 | 14.21 | 2.82 | 158.83 | 0 | 0 | 0 | 0.27 | -96.64 | -96.55 | 0.41 | -2.38 | 32.26 | 7.52 | 0.27 | 0.13 | 1.52 | 0.0 | 78.82 | 0 | 0 | -100.0 | 12.38 | -3.73 | 19.73 | 13.9 | -3.41 | 23.34 | -0.25 | -56.25 | -1350.0 | 12.13 | -4.49 | 17.08 | 0.01 | -35.85 | -70.58 |
| 22Q3 (12) | 7.5 | -33.21 | 24.58 | 0.92 | -8.91 | -22.03 | 0.15 | -6.25 | -28.57 | 0 | 0 | 0 | 6.19 | -19.19 | -24.6 | 0.95 | -59.75 | -64.02 | 3.33 | -19.57 | -18.18 | 11.43 | -13.99 | -34.39 | 13.82 | 16.82 | 261.78 | 0 | 0 | 0 | 8.04 | -0.25 | 2672.41 | 0.42 | -2.33 | 23.53 | 7.5 | 0.27 | 0.67 | 1.52 | 0.0 | 78.82 | 0 | 0 | -100.0 | 12.86 | 7.98 | 59.95 | 14.39 | 7.15 | 60.42 | -0.16 | 0 | -200.0 | 12.7 | 6.63 | 54.88 | 0.01 | -33.67 | -64.29 |
| 22Q2 (11) | 11.23 | -18.62 | 95.99 | 1.01 | 0.0 | 98.04 | 0.16 | 0.0 | -27.27 | 0 | 0 | 0 | 7.66 | 4.5 | 34.15 | 2.36 | -0.84 | 114.55 | 4.14 | 8.09 | 39.39 | 13.29 | 1.33 | -16.23 | 11.83 | 50.13 | 290.43 | 0 | 0 | 0 | 8.06 | 0.25 | 722.45 | 0.43 | 10.26 | 43.33 | 7.48 | 0.0 | 3.6 | 1.52 | 78.82 | 108.22 | 0 | -100.0 | -100.0 | 11.91 | -6.37 | 100.84 | 13.43 | -1.61 | 97.79 | 0 | -100.0 | 100.0 | 11.91 | -6.66 | 101.52 | 0.01 | -6.19 | -57.37 |
| 22Q1 (10) | 13.8 | -6.12 | 81.1 | 1.01 | -42.29 | 124.44 | 0.16 | -20.0 | -15.79 | 0 | 0 | 0 | 7.33 | -7.8 | 46.02 | 2.38 | 2.59 | 230.56 | 3.83 | -19.87 | 47.31 | 13.12 | -26.21 | -21.3 | 7.88 | 43.53 | 235.32 | 0 | 0 | 0 | 8.04 | 2.81 | 124.58 | 0.39 | 25.81 | 62.5 | 7.48 | -0.4 | 14.37 | 0.85 | 0.0 | 16.44 | 0.09 | 0.0 | -30.77 | 12.72 | 23.02 | 163.35 | 13.65 | 21.12 | 139.89 | 0.04 | 100.0 | 100.0 | 12.76 | 23.17 | 163.09 | 0.01 | -26.29 | -66.81 |
| 21Q4 (9) | 14.7 | 144.19 | 120.72 | 1.75 | 48.31 | 165.15 | 0.2 | -4.76 | 42.86 | 0 | 0 | 0 | 7.95 | -3.17 | 79.86 | 2.32 | -12.12 | 364.0 | 4.78 | 17.44 | 103.4 | 17.78 | 2.03 | 1.29 | 5.49 | 43.72 | 97.48 | 0 | 0 | 0 | 7.82 | 2596.55 | 114.84 | 0.31 | -8.82 | 210.0 | 7.51 | 0.81 | 14.83 | 0.85 | 0.0 | 16.44 | 0.09 | 0.0 | -30.77 | 10.34 | 28.61 | 151.58 | 11.27 | 25.64 | 126.76 | 0.02 | -87.5 | 122.22 | 10.36 | 26.34 | 157.71 | 0.02 | -22.14 | -60.59 |
| 21Q3 (8) | 6.02 | 5.06 | 66.76 | 1.18 | 131.37 | 84.38 | 0.21 | -4.55 | 133.33 | 0 | 0 | 0 | 8.21 | 43.78 | 129.97 | 2.64 | 140.0 | 780.0 | 4.07 | 37.04 | 93.81 | 17.42 | 9.82 | -0.52 | 3.82 | 26.07 | 19.75 | 0 | 0 | 0 | 0.29 | -70.41 | -3.33 | 0.34 | 13.33 | 161.54 | 7.45 | 3.19 | 13.91 | 0.85 | 16.44 | 16.44 | 0.09 | -30.77 | -30.77 | 8.04 | 35.58 | 122.1 | 8.97 | 32.11 | 100.22 | 0.16 | 900.0 | 900.0 | 8.2 | 38.75 | 127.78 | 0.02 | -20.82 | -30.07 |
| 21Q2 (7) | 5.73 | -24.8 | 142.8 | 0.51 | 13.33 | 2.0 | 0.22 | 15.79 | 0 | 0 | 0 | 0 | 5.71 | 13.75 | 120.46 | 1.1 | 52.78 | 547.06 | 2.97 | 14.23 | 58.82 | 15.87 | -4.81 | 0 | 3.03 | 28.94 | -22.51 | 0 | 0 | -100.0 | 0.98 | -72.63 | 0 | 0.3 | 25.0 | 150.0 | 7.22 | 10.4 | 12.99 | 0.73 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 5.93 | 22.77 | 78.61 | 6.79 | 19.33 | 62.44 | -0.02 | -200.0 | 80.0 | 5.91 | 21.86 | 83.54 | 0.03 | -26.96 | 0 |
| 21Q1 (6) | 7.62 | 14.41 | 292.78 | 0.45 | -31.82 | 0 | 0.19 | 35.71 | 0 | 0 | 0 | 0 | 5.02 | 13.57 | 78.65 | 0.72 | 44.0 | 350.0 | 2.6 | 10.64 | 22.07 | 16.67 | -5.04 | 0 | 2.35 | -15.47 | -40.66 | 0 | 0 | -100.0 | 3.58 | -1.65 | 0 | 0.24 | 140.0 | 71.43 | 6.54 | 0.0 | 2.35 | 0.73 | 0.0 | 12.31 | 0.13 | 0.0 | 116.67 | 4.83 | 17.52 | 36.44 | 5.69 | 14.49 | 33.57 | 0.02 | 122.22 | 115.38 | 4.85 | 20.65 | 42.23 | 0.04 | -12.48 | 0 |
| 20Q4 (5) | 6.66 | 84.49 | 200.0 | 0.66 | 3.12 | 0 | 0.14 | 55.56 | 0 | 0 | 0 | 0 | 4.42 | 23.81 | 46.36 | 0.5 | 66.67 | 354.55 | 2.35 | 11.9 | 6.82 | 17.55 | 0.2 | 0 | 2.78 | -12.85 | -17.75 | 0 | 0 | -100.0 | 3.64 | 1113.33 | 0 | 0.1 | -23.08 | -33.33 | 6.54 | 0.0 | 2.35 | 0.73 | 0.0 | 12.31 | 0.13 | 0.0 | 116.67 | 4.11 | 13.54 | 21.6 | 4.97 | 10.94 | 21.22 | -0.09 | -350.0 | 30.77 | 4.02 | 11.67 | 23.69 | 0.05 | 38.16 | 0 |
| 20Q3 (4) | 3.61 | 52.97 | 0.0 | 0.64 | 28.0 | 0.0 | 0.09 | 0 | 0.0 | 0 | 0 | 0.0 | 3.57 | 37.84 | 0.0 | 0.3 | 76.47 | 0.0 | 2.1 | 12.3 | 0.0 | 17.51 | 0 | 0.0 | 3.19 | -18.41 | 0.0 | 0 | -100.0 | 0.0 | 0.3 | 0 | 0.0 | 0.13 | 8.33 | 0.0 | 6.54 | 2.35 | 0.0 | 0.73 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 3.62 | 9.04 | 0.0 | 4.48 | 7.18 | 0.0 | -0.02 | 80.0 | 0.0 | 3.6 | 11.8 | 0.0 | 0.04 | 0 | 0.0 |
