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) | 8.15 | 39.79 | 2.75 | -35.6 | 4.28 | 159.39 | 0 | 0 | 12.92 | -45.49 | 0.13 | -95.85 | 8.24 | -47.21 | 63.78 | -3.17 | 8.41 | -16.98 | 0 | 0 | 5.42 | -48.03 | 0.19 | 35.71 | 8.25 | 3.0 | 4.51 | 7.38 | 1.0 | -16.67 | 7.18 | -20.31 | 12.69 | -11.88 | -1.36 | 0 | 5.82 | -27.34 | 0.00 | 0 |
| 2022 (9) | 5.83 | 11.47 | 4.27 | 0.47 | 1.65 | -62.41 | 0 | 0 | 23.7 | -46.67 | 3.13 | -29.02 | 15.61 | -26.12 | 65.86 | 38.53 | 10.13 | -28.76 | 0 | 0 | 10.43 | -11.91 | 0.14 | -12.5 | 8.01 | 0.0 | 4.2 | 11.7 | 1.2 | 7.14 | 9.01 | -6.15 | 14.4 | -0.55 | -1.0 | 0 | 8.01 | -4.64 | -0.00 | 0 |
| 2021 (8) | 5.23 | -29.61 | 4.25 | -12.19 | 4.39 | 8.13 | 0 | 0 | 44.44 | 83.03 | 4.41 | 5.25 | 21.13 | 39.84 | 47.55 | -23.6 | 14.22 | -1.46 | 0 | 0 | 11.84 | 257.7 | 0.16 | -11.11 | 8.01 | 0.0 | 3.76 | 12.57 | 1.12 | -16.42 | 9.6 | 22.45 | 14.48 | 15.65 | -1.2 | 0 | 8.4 | 25.0 | -0.00 | 0 |
| 2020 (7) | 7.43 | -28.56 | 4.84 | 69.23 | 4.06 | -1.69 | 0 | 0 | 24.28 | 24.96 | 4.19 | 135.39 | 15.11 | 10.78 | 62.23 | -11.35 | 14.43 | 73.02 | 0 | 0 | 3.31 | -45.92 | 0.18 | 20.0 | 8.01 | 0.0 | 3.34 | 5.7 | 1.34 | 74.03 | 7.84 | 30.67 | 12.52 | 26.08 | -1.12 | 0 | 6.72 | 44.21 | 0.00 | 0 |
| 2019 (6) | 10.4 | 30.49 | 2.86 | 16.26 | 4.13 | 38.59 | 0 | 0 | 19.43 | -51.27 | 1.78 | -58.99 | 13.64 | -25.38 | 70.20 | 53.11 | 8.34 | -5.87 | 0 | 0 | 6.12 | -7.41 | 0.15 | -48.28 | 8.01 | 0.0 | 3.16 | 15.75 | 0.77 | 97.44 | 6.0 | -23.47 | 9.93 | -9.4 | -1.34 | 0 | 4.66 | -34.09 | 0.00 | -92.07 |
| 2018 (5) | 7.97 | -4.09 | 2.46 | -66.02 | 2.98 | 61.96 | 0 | 0 | 39.87 | 12.6 | 4.34 | 25.07 | 18.28 | -0.11 | 45.85 | -11.28 | 8.86 | -28.32 | 0 | 0 | 6.61 | 29.61 | 0.29 | 38.1 | 8.01 | 0.0 | 2.73 | 14.71 | 0.39 | -18.75 | 7.84 | 37.06 | 10.96 | 27.74 | -0.77 | 0 | 7.07 | 32.65 | 0.02 | 62.65 |
| 2017 (4) | 8.31 | 2.34 | 7.24 | 3.72 | 1.84 | 57.26 | 0 | 0 | 35.41 | 75.56 | 3.47 | 96.05 | 18.3 | 50.25 | 51.68 | -14.42 | 12.36 | 55.47 | 0 | 0 | 5.1 | 78.95 | 0.21 | 0 | 8.01 | 0.12 | 2.38 | 8.18 | 0.48 | 182.35 | 5.72 | 45.55 | 8.58 | 35.97 | -0.39 | 0 | 5.33 | 47.24 | 0.01 | -19.44 |
| 2016 (3) | 8.12 | -20.31 | 6.98 | 124.44 | 1.17 | -33.52 | 0 | 0 | 20.17 | 4.62 | 1.77 | -10.15 | 12.18 | 35.18 | 60.39 | 29.22 | 7.95 | 47.77 | 0 | 0 | 2.85 | -23.18 | 0 | 0 | 8.0 | 0.0 | 2.2 | 9.45 | 0.17 | 0.0 | 3.93 | 10.39 | 6.31 | 9.93 | -0.31 | 0 | 3.62 | -5.24 | 0.02 | 8.56 |
| 2015 (2) | 10.19 | 42.72 | 3.11 | -23.02 | 1.76 | 46.67 | 0 | 0 | 19.28 | -19.6 | 1.97 | -17.23 | 9.01 | -25.72 | 46.73 | -7.61 | 5.38 | -9.73 | 0 | 0 | 3.71 | 85.5 | 0 | 0 | 8.0 | 10.04 | 2.01 | 13.56 | 0.17 | 0.0 | 3.56 | -2.2 | 5.74 | 2.87 | 0.26 | -46.94 | 3.82 | -7.51 | 0.01 | 29.14 |
| 2014 (1) | 7.14 | 10.53 | 4.04 | 94.23 | 1.2 | -0.83 | 0 | 0 | 23.98 | 9.2 | 2.38 | 46.01 | 12.13 | 20.58 | 50.58 | 10.42 | 5.96 | -18.47 | 0 | 0 | 2.0 | -33.55 | 0.01 | 0.0 | 7.27 | 5.06 | 1.77 | 9.94 | 0.17 | 0.0 | 3.64 | 29.54 | 5.58 | 21.57 | 0.49 | 53.12 | 4.13 | 31.95 | 0.01 | 30.16 |
| 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) | 4.35 | -16.83 | -39.58 | 2.68 | 38.14 | -5.63 | 1.07 | -75.12 | 234.38 | 0 | 0 | 0 | 7.21 | 47.14 | 134.09 | 0.43 | 65.38 | 377.78 | 12.92 | 27.67 | 49.36 | 62.06 | 2.34 | -11.9 | 13.58 | 33.27 | 51.39 | 0 | 0 | 0 | 5.63 | -1.23 | -40.36 | 0.16 | -5.88 | 33.33 | 8.72 | 5.7 | 5.7 | 4.52 | 0.0 | 0.22 | 1.36 | 0.0 | 36.0 | 6.91 | 6.64 | -0.86 | 12.79 | 3.48 | 2.48 | -0.75 | 18.48 | 26.47 | 6.16 | 10.79 | 3.53 | 0.00 | 0 | 0 |
| 24Q2 (19) | 5.23 | 15.96 | -30.08 | 1.94 | 0.0 | -31.45 | 4.3 | 0.23 | 1203.03 | 0 | 0 | 0 | 4.9 | 22.81 | 91.41 | 0.26 | 262.5 | 333.33 | 10.12 | 15.26 | 6.3 | 60.64 | -0.9 | -8.22 | 10.19 | 26.27 | 19.18 | 0 | 0 | 0 | 5.7 | -1.38 | -40.13 | 0.17 | -5.56 | 54.55 | 8.25 | 0.0 | 0.0 | 4.52 | 0.22 | 0.22 | 1.36 | 36.0 | 36.0 | 6.48 | -7.56 | -5.81 | 12.36 | -1.2 | -0.24 | -0.92 | 13.21 | 39.47 | 5.56 | -6.55 | 3.73 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | 4.51 | -44.66 | -27.72 | 1.94 | -29.45 | -36.18 | 4.29 | 0.23 | 312.5 | 0 | 0 | 0 | 3.99 | -15.47 | 55.25 | -0.16 | -176.19 | 30.43 | 8.78 | 6.55 | -26.16 | 61.18 | -3.99 | -3.46 | 8.07 | -4.04 | -10.63 | 0 | 0 | 0 | 5.78 | 6.64 | -39.73 | 0.18 | -5.26 | 50.0 | 8.25 | 0.0 | 3.0 | 4.51 | 0.0 | 7.38 | 1.0 | 0.0 | -16.67 | 7.01 | -2.37 | -20.16 | 12.51 | -1.42 | -11.71 | -1.06 | 22.06 | -15.22 | 5.95 | 2.23 | -24.3 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 8.15 | 13.19 | 39.79 | 2.75 | -3.17 | -35.6 | 4.28 | 1237.5 | 159.39 | 0 | 0 | 0 | 4.72 | 53.25 | 15.97 | 0.21 | 133.33 | 275.0 | 8.24 | -4.74 | -47.21 | 63.73 | -9.53 | -3.24 | 8.41 | -6.24 | -16.98 | 0 | 0 | 0 | 5.42 | -42.58 | -48.03 | 0.19 | 58.33 | 35.71 | 8.25 | 0.0 | 3.0 | 4.51 | 0.0 | 7.38 | 1.0 | 0.0 | -16.67 | 7.18 | 3.01 | -20.31 | 12.69 | 1.68 | -11.88 | -1.36 | -33.33 | -36.0 | 5.82 | -2.18 | -27.34 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | 7.2 | -3.74 | 14.65 | 2.84 | 0.35 | -42.74 | 0.32 | -3.03 | -92.33 | 0 | 0 | 0 | 3.08 | 20.31 | -40.88 | 0.09 | 50.0 | -47.06 | 8.65 | -9.14 | -54.33 | 70.44 | 6.62 | 8.71 | 8.97 | 4.91 | -26.54 | 0 | 0 | 0 | 9.44 | -0.84 | -16.53 | 0.12 | 9.09 | -14.29 | 8.25 | 0.0 | 3.0 | 4.51 | 0.0 | 7.38 | 1.0 | 0.0 | -16.67 | 6.97 | 1.31 | -23.66 | 12.48 | 0.73 | -14.05 | -1.02 | 32.89 | -50.0 | 5.95 | 11.01 | -29.59 | 0.00 | 100.0 | 100.0 |
| 23Q2 (15) | 7.48 | 19.87 | 21.43 | 2.83 | -6.91 | -16.76 | 0.33 | -68.27 | -92.65 | 0 | 0 | 0 | 2.56 | -0.39 | -62.95 | 0.06 | 126.09 | -97.25 | 9.52 | -19.93 | -56.13 | 66.07 | 4.24 | 10.09 | 8.55 | -5.32 | -43.56 | 0 | 0 | 0 | 9.52 | -0.73 | -19.25 | 0.11 | -8.33 | -26.67 | 8.25 | 3.0 | 3.0 | 4.51 | 7.38 | 7.38 | 1.0 | -16.67 | -16.67 | 6.88 | -21.64 | -23.21 | 12.39 | -12.56 | -13.66 | -1.52 | -65.22 | -87.65 | 5.36 | -31.81 | -34.23 | -0.00 | -32.49 | -67.72 |
| 23Q1 (14) | 6.24 | 7.03 | 1.79 | 3.04 | -28.81 | -35.46 | 1.04 | -36.97 | -79.28 | 0 | 0 | 0 | 2.57 | -36.86 | -65.78 | -0.23 | -91.67 | -125.56 | 11.89 | -23.83 | -47.34 | 63.38 | -3.77 | 18.9 | 9.03 | -10.86 | -42.26 | 0 | 0 | 0 | 9.59 | -8.05 | -22.6 | 0.12 | -14.29 | -25.0 | 8.01 | 0.0 | 0.0 | 4.2 | 0.0 | 11.7 | 1.2 | 0.0 | 7.14 | 8.78 | -2.55 | 20.27 | 14.17 | -1.6 | 16.43 | -0.92 | 8.0 | -73.58 | 7.86 | -1.87 | 16.1 | -0.00 | -25.82 | -54.97 |
| 22Q4 (13) | 5.83 | -7.17 | 11.47 | 4.27 | -13.91 | 0.47 | 1.65 | -60.43 | -62.41 | 0 | 0 | 0 | 4.07 | -21.88 | -57.6 | -0.12 | -170.59 | -115.19 | 15.61 | -17.58 | -26.12 | 65.86 | 1.65 | 38.49 | 10.13 | -17.04 | -28.76 | 0 | 0 | 0 | 10.43 | -7.78 | -11.91 | 0.14 | 0.0 | -12.5 | 8.01 | 0.0 | 0.0 | 4.2 | 0.0 | 11.7 | 1.2 | 0.0 | 7.14 | 9.01 | -1.31 | -6.15 | 14.4 | -0.83 | -0.55 | -1.0 | -47.06 | 16.67 | 8.01 | -5.21 | -4.64 | -0.00 | -1.92 | -32.69 |
| 22Q3 (12) | 6.28 | 1.95 | 42.4 | 4.96 | 45.88 | -20.89 | 4.17 | -7.13 | 25.98 | 0 | 0 | 0 | 5.21 | -24.6 | -57.08 | 0.17 | -92.2 | -89.38 | 18.94 | -12.72 | -15.26 | 64.80 | 7.97 | 25.3 | 12.21 | -19.41 | -20.46 | 0 | 0 | 0 | 11.31 | -4.07 | 26.79 | 0.14 | -6.67 | -12.5 | 8.01 | 0.0 | 0.0 | 4.2 | 0.0 | 11.7 | 1.2 | 0.0 | 7.14 | 9.13 | 1.9 | 3.63 | 14.52 | 1.18 | 6.06 | -0.68 | 16.05 | 49.63 | 8.45 | 3.68 | 13.27 | -0.00 | 1.28 | -85.89 |
| 22Q2 (11) | 6.16 | 0.49 | 8.45 | 3.4 | -27.81 | -72.4 | 4.49 | -10.56 | 52.2 | 0 | 0 | 0 | 6.91 | -7.99 | -47.29 | 2.18 | 142.22 | 78.69 | 21.7 | -3.9 | 13.2 | 60.01 | 12.58 | 19.05 | 15.15 | -3.13 | -2.32 | 0 | 0 | 0 | 11.79 | -4.84 | 244.74 | 0.15 | -6.25 | -11.76 | 8.01 | 0.0 | 0.0 | 4.2 | 11.7 | 25.75 | 1.2 | 7.14 | -10.45 | 8.96 | 22.74 | 20.11 | 14.35 | 17.91 | 18.2 | -0.81 | -52.83 | 41.3 | 8.15 | 20.38 | 34.05 | -0.00 | -22.42 | -74.71 |
| 22Q1 (10) | 6.13 | 17.21 | 15.23 | 4.71 | 10.82 | -43.32 | 5.02 | 14.35 | 30.05 | 0 | 0 | 0 | 7.51 | -21.77 | -21.61 | 0.9 | 13.92 | 11.11 | 22.58 | 6.86 | 32.28 | 53.31 | 12.08 | -4.35 | 15.64 | 9.99 | -3.75 | 0 | 0 | 0 | 12.39 | 4.65 | 293.33 | 0.16 | 0.0 | -11.11 | 8.01 | 0.0 | 0.0 | 3.76 | 0.0 | 12.57 | 1.12 | 0.0 | -16.42 | 7.3 | -23.96 | -15.61 | 12.17 | -15.95 | -8.7 | -0.53 | 55.83 | 57.26 | 6.77 | -19.4 | -8.64 | -0.00 | -7.74 | -204.25 |
| 21Q4 (9) | 5.23 | 18.59 | -29.61 | 4.25 | -32.22 | -12.19 | 4.39 | 32.63 | 8.13 | 0 | 0 | 0 | 9.6 | -20.92 | 14.42 | 0.79 | -50.62 | -73.22 | 21.13 | -5.46 | 39.84 | 47.56 | -8.03 | -23.58 | 14.22 | -7.36 | -1.46 | 0 | 0 | 0 | 11.84 | 32.74 | 257.7 | 0.16 | 0.0 | -11.11 | 8.01 | 0.0 | 0.0 | 3.76 | 0.0 | 12.57 | 1.12 | 0.0 | -16.42 | 9.6 | 8.97 | 22.45 | 14.48 | 5.77 | 15.65 | -1.2 | 11.11 | -7.14 | 8.4 | 12.6 | 25.0 | -0.00 | -42.78 | 0 |
| 21Q3 (8) | 4.41 | -22.36 | -59.09 | 6.27 | -49.11 | 33.4 | 3.31 | 12.2 | -21.93 | 0 | 0 | 0 | 12.14 | -7.4 | 74.68 | 1.6 | 31.15 | 272.09 | 22.35 | 16.59 | 59.3 | 51.71 | 2.59 | -20.83 | 15.35 | -1.03 | 34.41 | 0 | 0 | 0 | 8.92 | 160.82 | 75.59 | 0.16 | -5.88 | -15.79 | 8.01 | 0.0 | 0.0 | 3.76 | 12.57 | 12.57 | 1.12 | -16.42 | -16.42 | 8.81 | 18.1 | 80.16 | 13.69 | 12.77 | 43.2 | -1.35 | 2.17 | 7.53 | 7.46 | 22.7 | 117.49 | -0.00 | 7.22 | 0 |
| 21Q2 (7) | 5.68 | 6.77 | -50.09 | 12.32 | 48.26 | 301.3 | 2.95 | -23.58 | -20.27 | 0 | 0 | 0 | 13.11 | 36.85 | 129.6 | 1.22 | 50.62 | 84.85 | 19.17 | 12.3 | 43.81 | 50.41 | -9.55 | 0 | 15.51 | -4.55 | 49.86 | 0 | 0 | 0 | 3.42 | 8.57 | -44.3 | 0.17 | -5.56 | 21.43 | 8.01 | 0.0 | 0.0 | 3.34 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 7.46 | -13.76 | 67.64 | 12.14 | -8.93 | 32.97 | -1.38 | -11.29 | 20.23 | 6.08 | -17.95 | 123.53 | -0.00 | -113.19 | -266.88 |
| 21Q1 (6) | 5.32 | -28.4 | -47.38 | 8.31 | 71.69 | 141.57 | 3.86 | -4.93 | 16.27 | 0 | 0 | 0 | 9.58 | 14.18 | 196.59 | 0.81 | -72.54 | 440.0 | 17.07 | 12.97 | 31.31 | 55.73 | -10.45 | 0 | 16.25 | 12.61 | 68.39 | 0 | 0 | 0 | 3.15 | -4.83 | -52.99 | 0.18 | 0.0 | 28.57 | 8.01 | 0.0 | 0.0 | 3.34 | 0.0 | 5.7 | 1.34 | 0.0 | 74.03 | 8.65 | 10.33 | 40.88 | 13.33 | 6.47 | 32.24 | -1.24 | -10.71 | 17.88 | 7.41 | 10.27 | 60.04 | -0.00 | 0 | -141.91 |
| 20Q4 (5) | 7.43 | -31.08 | -28.56 | 4.84 | 2.98 | 69.23 | 4.06 | -4.25 | -1.69 | 0 | 0 | 0 | 8.39 | 20.72 | 50.09 | 2.95 | 586.05 | 456.6 | 15.11 | 7.7 | 10.78 | 62.23 | -4.72 | 0 | 14.43 | 26.36 | 73.02 | 0 | 0 | 0 | 3.31 | -34.84 | -45.92 | 0.18 | -5.26 | 20.0 | 8.01 | 0.0 | 0.0 | 3.34 | 0.0 | 5.7 | 1.34 | 0.0 | 74.03 | 7.84 | 60.33 | 30.67 | 12.52 | 30.96 | 26.08 | -1.12 | 23.29 | 16.42 | 6.72 | 95.92 | 44.21 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 10.78 | -5.27 | 0.0 | 4.7 | 53.09 | 0.0 | 4.24 | 14.59 | 0.0 | 0 | 0 | 0.0 | 6.95 | 21.72 | 0.0 | 0.43 | -34.85 | 0.0 | 14.03 | 5.25 | 0.0 | 65.32 | 0 | 0.0 | 11.42 | 10.34 | 0.0 | 0 | 0 | 0.0 | 5.08 | -17.26 | 0.0 | 0.19 | 35.71 | 0.0 | 8.01 | 0.0 | 0.0 | 3.34 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 4.89 | 9.89 | 0.0 | 9.56 | 4.71 | 0.0 | -1.46 | 15.61 | 0.0 | 3.43 | 26.1 | 0.0 | 0.00 | -100.0 | 0.0 |
