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) | 22.23 | 8.92 | 4.03 | 22.87 | 17.28 | 5858.62 | 0 | 0 | 11.58 | 9.66 | -5.61 | 0 | 3.29 | -15.64 | 28.41 | -23.07 | 5.47 | -21.07 | 0.5 | -50.98 | 4.49 | -78.91 | 1.07 | -5.31 | 13.95 | 0.07 | 0 | 0 | 0 | 0 | -7.48 | 0 | -7.48 | 0 | -0.24 | 0 | -7.72 | 0 | 0.68 | 3.1 |
| 2022 (9) | 20.41 | -4.85 | 3.28 | 9.33 | 0.29 | 38.1 | 0 | 0 | 10.56 | -73.07 | -6.76 | 0 | 3.9 | -13.72 | 36.93 | 220.46 | 6.93 | -7.97 | 1.02 | -67.1 | 21.29 | 352.02 | 1.13 | -8.87 | 13.94 | 0.0 | 0 | 0 | 0 | 0 | -7.28 | 0 | -7.28 | 0 | -0.34 | 0 | -7.62 | 0 | 0.66 | 5.34 |
| 2021 (8) | 21.45 | -2.81 | 3.0 | -36.84 | 0.21 | 0.0 | 0.04 | 0 | 39.22 | 536.69 | -0.53 | 0 | 4.52 | 207.48 | 11.52 | -51.71 | 7.53 | 133.13 | 3.1 | 133.08 | 4.71 | -3.09 | 1.24 | -20.51 | 13.94 | 0.22 | 0 | 0 | 0 | 0 | -0.53 | 0 | -0.53 | 0 | -0.55 | 0 | -1.08 | 0 | 0.63 | 5.18 |
| 2020 (7) | 22.07 | 171.13 | 4.75 | 26.67 | 0.21 | -81.08 | 0 | 0 | 6.16 | 11.59 | -3.38 | 0 | 1.47 | -2.65 | 23.86 | -12.76 | 3.23 | 139.26 | 1.33 | -3.62 | 4.86 | -42.55 | 1.56 | -13.81 | 13.91 | 0.07 | 0 | 0 | 0 | 0 | -6.31 | 0 | -6.31 | 0 | -0.46 | 0 | -6.77 | 0 | 0.60 | 20.98 |
| 2019 (6) | 8.14 | 43.06 | 3.75 | 31.58 | 1.11 | -5.93 | 0 | 0 | 5.52 | 35.63 | -2.56 | 0 | 1.51 | 62.37 | 27.36 | 19.72 | 1.35 | 3.05 | 1.38 | 0 | 8.46 | -11.41 | 1.81 | -17.35 | 13.9 | 0.22 | 0 | 0 | 0 | 0 | -3.01 | 0 | -3.01 | 0 | -0.26 | 0 | -3.27 | 0 | 0.49 | 3.29 |
| 2018 (5) | 5.69 | -50.86 | 2.85 | -33.1 | 1.18 | 18.0 | 0 | 0 | 4.07 | -11.14 | -4.43 | 0 | 0.93 | -4.12 | 22.85 | 7.89 | 1.31 | -5.76 | 0 | 0 | 9.55 | 10.66 | 2.19 | -26.51 | 13.87 | 0.0 | 0 | 0 | 0 | 0 | -4.4 | 0 | -4.4 | 0 | -0.08 | 0 | -4.48 | 0 | 0.48 | 13.04 |
| 2017 (4) | 11.58 | 19.26 | 4.26 | 23.48 | 1.0 | 194.12 | 0 | 0 | 4.58 | 14.5 | -4.67 | 0 | 0.97 | 42.65 | 21.18 | 24.58 | 1.39 | 14.88 | 0 | 0 | 8.63 | 24.17 | 2.98 | -12.09 | 13.87 | 0.0 | 0 | 0 | 0 | 0 | -4.65 | 0 | -4.65 | 0 | -0.13 | 0 | -4.78 | 0 | 0.42 | 11.84 |
| 2016 (3) | 9.71 | -17.15 | 3.45 | 228.57 | 0.34 | -12.82 | 0 | 0 | 4.0 | 10.19 | -5.68 | 0 | 0.68 | -17.07 | 17.00 | -24.74 | 1.21 | -5.47 | 0 | 0 | 6.95 | 6.6 | 3.39 | 0.59 | 13.87 | 0.0 | 0 | 0 | 0 | 0 | -11.1 | 0 | -11.1 | 0 | -0.05 | 0 | -11.15 | 0 | 0.38 | 34.85 |
| 2015 (2) | 11.72 | 46.32 | 1.05 | -67.19 | 0.39 | 1200.0 | 0 | 0 | 3.63 | -2.42 | -5.41 | 0 | 0.82 | 5.13 | 22.59 | 7.73 | 1.28 | 26.73 | 0 | 0 | 6.52 | 241.36 | 3.37 | -8.92 | 13.87 | 0.0 | 0 | 0 | 0 | 0 | -5.42 | 0 | -5.42 | 0 | -0.1 | 0 | -5.52 | 0 | 0.28 | 32.72 |
| 2014 (1) | 8.01 | -23.79 | 3.2 | 156.0 | 0.03 | 0 | 0 | 0 | 3.72 | 409.59 | -7.02 | 0 | 0.78 | 1014.29 | 20.97 | 118.66 | 1.01 | 621.43 | 0 | 0 | 1.91 | 0 | 3.7 | 115.12 | 13.87 | 1.46 | 0 | 0 | 0 | 0 | -8.34 | 0 | -8.34 | 0 | -0.13 | 0 | -8.47 | 0 | 0.21 | 177.72 |
| 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) | 12.53 | -33.1 | -0.71 | 2.35 | -25.63 | -29.43 | 0.41 | 2.5 | -97.61 | 0 | 0 | 0 | 4.37 | 23.45 | 4.8 | -0.27 | -325.0 | 42.55 | 3.46 | -0.29 | 19.72 | 24.49 | -1.7 | -16.03 | 6.19 | -3.13 | -38.04 | 1.24 | -0.8 | 90.77 | 4.21 | 14.09 | -8.28 | 1.02 | -1.92 | -5.56 | 13.93 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.4 | -12.68 | 43.53 | -2.4 | -12.68 | 43.53 | 0.09 | 125.0 | 125.71 | -2.31 | -10.53 | 49.78 | 0.67 | 0.23 | -0.22 |
| 24Q2 (19) | 18.73 | -56.47 | 27.16 | 3.16 | -19.39 | -19.59 | 0.4 | -97.71 | -97.65 | 0 | 0 | 0 | 3.54 | 41.04 | 71.84 | 0.12 | 115.79 | 112.37 | 3.47 | 46.41 | 75.25 | 24.91 | 30.86 | -5.64 | 6.39 | 11.91 | -38.5 | 1.25 | 190.7 | 47.06 | 3.69 | -17.26 | -20.99 | 1.04 | -0.95 | -4.59 | 13.92 | 0.0 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -2.13 | 74.12 | 43.65 | -2.13 | 74.12 | 43.65 | 0.04 | 116.67 | 112.5 | -2.09 | 75.32 | 49.02 | 0.67 | -1.92 | -0.21 |
| 24Q1 (18) | 43.03 | 93.57 | 151.05 | 3.92 | -2.73 | 19.51 | 17.48 | 1.16 | 5196.97 | 0 | 0 | 0 | 2.51 | -32.35 | 53.05 | -0.76 | 76.4 | 20.0 | 2.37 | -27.96 | 65.73 | 19.04 | -33.0 | -2.02 | 5.71 | 4.39 | -18.43 | 0.43 | -14.0 | -60.19 | 4.46 | -0.67 | -79.06 | 1.05 | -1.87 | -4.55 | 13.92 | -0.22 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -8.23 | -10.03 | 0.0 | -8.23 | -10.03 | 0.0 | -0.24 | 0.0 | 20.0 | -8.47 | -9.72 | 0.7 | 0.68 | 0.38 | 0.75 |
| 23Q4 (17) | 22.23 | 76.15 | 8.92 | 4.03 | 21.02 | 22.87 | 17.28 | 0.93 | 5858.62 | 0 | 0 | 0 | 3.71 | -11.03 | 81.86 | -3.22 | -585.11 | 9.3 | 3.29 | 13.84 | -15.64 | 28.41 | -2.58 | -23.0 | 5.47 | -45.25 | -21.07 | 0.5 | -23.08 | -50.98 | 4.49 | -2.18 | -78.91 | 1.07 | -0.93 | -5.31 | 13.95 | 0.14 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -7.48 | -76.0 | -2.75 | -7.48 | -76.0 | -2.75 | -0.24 | 31.43 | 29.41 | -7.72 | -67.83 | -1.31 | 0.68 | 1.12 | 3.1 |
| 23Q3 (16) | 12.62 | -14.32 | -32.77 | 3.33 | -15.27 | 48.0 | 17.12 | 0.77 | 7033.33 | 0 | 0 | 0 | 4.17 | 102.43 | 136.93 | -0.47 | 51.55 | 59.48 | 2.89 | 45.96 | -29.34 | 29.16 | 10.46 | 115.97 | 9.99 | -3.85 | 10.75 | 0.65 | -23.53 | -76.79 | 4.59 | -1.71 | -78.43 | 1.08 | -0.92 | -6.09 | 13.93 | 0.0 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -4.25 | -12.43 | -13.94 | -4.25 | -12.43 | -13.94 | -0.35 | -9.38 | -9.38 | -4.6 | -12.2 | -13.58 | 0.67 | 0.23 | 2.39 |
| 23Q2 (15) | 14.73 | -14.06 | -71.51 | 3.93 | 19.82 | 74.67 | 16.99 | 5048.48 | 9894.12 | 0 | 0 | 0 | 2.06 | 25.61 | 7.29 | -0.97 | -2.11 | 21.14 | 1.98 | 38.46 | -51.94 | 26.40 | 35.88 | 171.56 | 10.39 | 48.43 | 14.05 | 0.85 | -21.3 | -72.31 | 4.67 | -78.08 | -78.09 | 1.09 | -0.91 | -6.84 | 13.93 | 0.0 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -3.78 | 54.07 | -47.08 | -3.78 | 54.07 | -47.08 | -0.32 | -6.67 | -6.67 | -4.1 | 51.93 | -42.86 | 0.67 | -0.97 | 1.16 |
| 23Q1 (14) | 17.14 | -16.02 | -16.23 | 3.28 | 0.0 | 45.78 | 0.33 | 13.79 | 13.79 | 0 | 0 | -100.0 | 1.64 | -19.61 | -66.19 | -0.95 | 73.24 | -15.85 | 1.43 | -63.33 | -58.91 | 19.43 | -47.34 | 135.66 | 7.0 | 1.01 | -10.26 | 1.08 | 5.88 | -68.14 | 21.3 | 0.05 | 362.04 | 1.1 | -2.65 | -9.09 | 13.93 | -0.07 | -0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -8.23 | -13.05 | -509.63 | -8.23 | -13.05 | -509.63 | -0.3 | 11.76 | 31.82 | -8.53 | -11.94 | -376.54 | 0.68 | 2.71 | 10.13 |
| 22Q4 (13) | 20.41 | 8.74 | -4.85 | 3.28 | 45.78 | 9.33 | 0.29 | 20.83 | 38.1 | 0 | 0 | -100.0 | 2.04 | 15.91 | -90.62 | -3.55 | -206.03 | -561.04 | 3.9 | -4.65 | -13.72 | 36.90 | 173.25 | 220.15 | 6.93 | -23.17 | -7.97 | 1.02 | -63.57 | -67.1 | 21.29 | 0.05 | 352.02 | 1.13 | -1.74 | -8.87 | 13.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.28 | -95.17 | -1273.58 | -7.28 | -95.17 | -1273.58 | -0.34 | -6.25 | 38.18 | -7.62 | -88.15 | -605.56 | 0.66 | 0.43 | 5.34 |
| 22Q3 (12) | 18.77 | -63.69 | 19.25 | 2.25 | 0.0 | -39.19 | 0.24 | 41.18 | 71.43 | 0 | 0 | -100.0 | 1.76 | -8.33 | -87.29 | -1.16 | 5.69 | -281.25 | 4.09 | -0.73 | -32.4 | 13.50 | 38.9 | -56.79 | 9.02 | -0.99 | -10.6 | 2.8 | -8.79 | 2.94 | 21.28 | -0.14 | 343.33 | 1.15 | -1.71 | -12.88 | 13.94 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.73 | -45.14 | -186.92 | -3.73 | -45.14 | -186.92 | -0.32 | -6.67 | 34.69 | -4.05 | -41.11 | -126.26 | 0.66 | -0.97 | 10.7 |
| 22Q2 (11) | 51.7 | 152.69 | 238.79 | 2.25 | 0.0 | -33.82 | 0.17 | -41.38 | 112.5 | 0 | -100.0 | -100.0 | 1.92 | -60.41 | 9.71 | -1.23 | -50.0 | 4.65 | 4.12 | 18.39 | 167.53 | 9.72 | 17.92 | -55.5 | 9.11 | 16.79 | -5.79 | 3.07 | -9.44 | 9.25 | 21.31 | 362.26 | 336.68 | 1.17 | -3.31 | -15.83 | 13.94 | 0.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -2.57 | -90.37 | 68.85 | -2.57 | -90.37 | 68.85 | -0.3 | 31.82 | 38.78 | -2.87 | -60.34 | 67.16 | 0.66 | 7.81 | 16.52 |
| 22Q1 (10) | 20.46 | -4.62 | 119.06 | 2.25 | -25.0 | -43.32 | 0.29 | 38.1 | 31.82 | 0.05 | 25.0 | 0 | 4.85 | -77.71 | 160.75 | -0.82 | -206.49 | -28.12 | 3.48 | -23.01 | 116.15 | 8.24 | -28.46 | -65.69 | 7.8 | 3.59 | 140.0 | 3.39 | 9.35 | 84.24 | 4.61 | -2.12 | -3.96 | 1.21 | -2.42 | -17.69 | 13.94 | 0.0 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0 | -1.35 | -154.72 | 80.58 | -1.35 | -154.72 | 80.58 | -0.44 | 20.0 | 2.22 | -1.79 | -65.74 | 75.81 | 0.62 | -1.75 | 5.65 |
| 21Q4 (9) | 21.45 | 36.28 | -2.81 | 3.0 | -18.92 | -36.84 | 0.21 | 50.0 | 0.0 | 0.04 | 0.0 | 0 | 21.76 | 57.11 | 1045.26 | 0.77 | 20.31 | 214.93 | 4.52 | -25.29 | 207.48 | 11.52 | -63.12 | -51.78 | 7.53 | -25.37 | 133.13 | 3.1 | 13.97 | 133.08 | 4.71 | -1.88 | -3.09 | 1.24 | -6.06 | -20.51 | 13.94 | 0.0 | 0.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.53 | 59.23 | 91.6 | -0.53 | 59.23 | 91.6 | -0.55 | -12.24 | -19.57 | -1.08 | 39.66 | 84.05 | 0.63 | 5.54 | 5.18 |
| 21Q3 (8) | 15.74 | 3.15 | 90.56 | 3.7 | 8.82 | -24.18 | 0.14 | 75.0 | -85.42 | 0.04 | 0.0 | 0 | 13.85 | 691.43 | 799.35 | 0.64 | 149.61 | 157.66 | 6.05 | 292.86 | 421.55 | 31.25 | 43.06 | 60.02 | 10.09 | 4.34 | 249.13 | 2.72 | -3.2 | 110.85 | 4.8 | -1.64 | -38.7 | 1.32 | -5.04 | -15.92 | 13.94 | 0.07 | 0.29 | 0 | 0 | 0 | 0 | 0 | 0 | -1.3 | 84.24 | 76.99 | -1.3 | 84.24 | 76.99 | -0.49 | 0.0 | 3.92 | -1.79 | 79.52 | 70.94 | 0.59 | 4.24 | 26.66 |
| 21Q2 (7) | 15.26 | 63.38 | 213.35 | 3.4 | -14.36 | -29.31 | 0.08 | -63.64 | 0 | 0.04 | 0 | 0 | 1.75 | -5.91 | 25.0 | -1.29 | -101.56 | -43.33 | 1.54 | -4.35 | 38.74 | 21.84 | -9.1 | 0 | 9.67 | 197.54 | 417.11 | 2.81 | 52.72 | 96.5 | 4.88 | 1.67 | -39.08 | 1.39 | -5.44 | -15.76 | 13.93 | 0.07 | 0.22 | 0 | 0 | 0 | 0 | 0 | 0 | -8.25 | -18.71 | -81.72 | -8.25 | -18.71 | -81.72 | -0.49 | -8.89 | 9.26 | -8.74 | -18.11 | -72.05 | 0.57 | -2.25 | 13.99 |
| 21Q1 (6) | 9.34 | -57.68 | 18.98 | 3.97 | -16.42 | -15.53 | 0.22 | 4.76 | 0 | 0 | 0 | 0 | 1.86 | -2.11 | 41.98 | -0.64 | 4.48 | 8.57 | 1.61 | 9.52 | 29.84 | 24.03 | 0.53 | 0 | 3.25 | 0.62 | 142.54 | 1.84 | 38.35 | 42.64 | 4.8 | -1.23 | -41.1 | 1.47 | -5.77 | -15.03 | 13.92 | 0.07 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0 | -6.95 | -10.14 | -87.33 | -6.95 | -10.14 | -87.33 | -0.45 | 2.17 | -32.35 | -7.4 | -9.31 | -82.72 | 0.58 | -2.2 | 10.47 |
| 20Q4 (5) | 22.07 | 167.19 | 171.13 | 4.75 | -2.66 | 26.67 | 0.21 | -78.12 | 0 | 0 | 0 | 0 | 1.9 | 23.38 | 12.43 | -0.67 | 39.64 | 52.48 | 1.47 | 26.72 | -2.65 | 23.90 | 22.4 | 0 | 3.23 | 11.76 | 139.26 | 1.33 | 3.1 | -3.62 | 4.86 | -37.93 | -42.55 | 1.56 | -0.64 | -13.81 | 13.91 | 0.07 | 0.07 | 0 | 0 | 0 | 0 | 0 | 0 | -6.31 | -11.68 | -109.63 | -6.31 | -11.68 | -109.63 | -0.46 | 9.8 | -76.92 | -6.77 | -9.9 | -107.03 | 0.60 | 27.1 | 20.98 |
| 20Q3 (4) | 8.26 | 69.61 | 0.0 | 4.88 | 1.46 | 0.0 | 0.96 | 0 | 0.0 | 0 | 0 | 0.0 | 1.54 | 10.0 | 0.0 | -1.11 | -23.33 | 0.0 | 1.16 | 4.5 | 0.0 | 19.53 | 0 | 0.0 | 2.89 | 54.55 | 0.0 | 1.29 | -9.79 | 0.0 | 7.83 | -2.25 | 0.0 | 1.57 | -4.85 | 0.0 | 13.9 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.65 | -24.45 | 0.0 | -5.65 | -24.45 | 0.0 | -0.51 | 5.56 | 0.0 | -6.16 | -21.26 | 0.0 | 0.47 | -6.19 | 0.0 |
