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) | 5.47 | -20.95 | 5.55 | -0.72 | 1.24 | -63.42 | 0 | 0 | 50.38 | 21.51 | -0.7 | 0 | 21.51 | 42.92 | 42.70 | 17.62 | 10.27 | 5.77 | 0 | 0 | 6.07 | 169.78 | 0.37 | -7.5 | 12.2 | 4.1 | 0.06 | 0.0 | 0.61 | 0.0 | -3.4 | 0 | -2.74 | 0 | -0.16 | 0 | -3.56 | 0 | 0.50 | 4.21 |
| 2022 (9) | 6.92 | 35.42 | 5.59 | 45.95 | 3.39 | 4742.86 | 0 | 0 | 41.46 | -10.7 | -0.61 | 0 | 15.05 | -20.45 | 36.30 | -10.92 | 9.71 | 6.82 | 0 | 0 | 2.25 | -57.22 | 0.4 | 5.26 | 11.72 | 0.0 | 0.06 | 0.0 | 0.61 | 0.0 | -3.37 | 0 | -2.71 | 0 | -0.54 | 0 | -3.91 | 0 | 0.48 | 12.27 |
| 2021 (8) | 5.11 | -24.3 | 3.83 | -26.63 | 0.07 | -36.36 | 0 | 0 | 46.43 | 11.45 | 0.37 | 0 | 18.92 | 25.46 | 40.75 | 12.57 | 9.09 | 4.84 | 1.4 | 7.69 | 5.26 | 1.35 | 0.38 | -5.0 | 11.72 | 0.0 | 0.06 | 0.0 | 0.61 | 0.0 | -2.77 | 0 | -2.1 | 0 | -0.54 | 0 | -3.31 | 0 | 0.43 | 4.81 |
| 2020 (7) | 6.75 | 14.8 | 5.22 | 59.63 | 0.11 | 0 | 0.08 | 0 | 41.66 | 22.96 | -1.58 | 0 | 15.08 | 48.57 | 36.20 | 20.83 | 8.67 | 1.52 | 1.3 | 0 | 5.19 | 0 | 0.4 | 2.56 | 11.72 | 0.0 | 0.06 | 0.0 | 0.61 | 0.0 | -3.13 | 0 | -2.47 | 0 | -0.49 | 0 | -3.62 | 0 | 0.41 | 22.98 |
| 2019 (6) | 5.88 | 157.89 | 3.27 | 6.86 | 0 | 0 | 0 | 0 | 33.88 | 9.89 | -0.43 | 0 | 10.15 | 7.86 | 29.96 | -1.85 | 8.54 | 5.17 | 0 | 0 | 0 | 0 | 0.39 | 178.57 | 11.72 | 16.97 | 0.06 | 0.0 | 0.61 | 0.0 | -1.55 | 0 | -0.88 | 0 | -0.53 | 0 | -2.08 | 0 | 0.33 | 0 |
| 2018 (5) | 2.28 | 24.59 | 3.06 | -8.38 | 2.57 | 634.29 | 0 | 0 | 30.83 | 15.42 | 0.22 | 0 | 9.41 | 24.8 | 30.52 | 8.12 | 8.12 | 7.12 | 0 | 0 | 0 | 0 | 0.14 | 7.69 | 10.02 | 1.73 | 0.06 | 0.0 | 0.61 | 0.0 | -1.1 | 0 | -0.44 | 0 | -0.51 | 0 | -1.61 | 0 | -0.01 | 0 |
| 2017 (4) | 1.83 | 12.96 | 3.34 | 9.15 | 0.35 | 0.0 | 0 | 0 | 26.71 | 1.64 | -0.89 | 0 | 7.54 | -13.63 | 28.23 | -15.02 | 7.58 | -3.32 | 0 | 0 | 2.76 | -2.47 | 0.13 | 0.0 | 9.85 | 1.86 | 0.06 | 0 | 0.61 | 56.41 | -0.8 | 0 | -0.14 | 0 | -0.43 | 0 | -1.23 | 0 | -0.02 | 0 |
| 2016 (3) | 1.62 | -17.77 | 3.06 | -35.98 | 0.35 | -70.34 | 0 | 0 | 26.28 | 14.01 | 0.55 | 0 | 8.73 | 1.51 | 33.22 | -10.96 | 7.84 | 15.29 | 0 | 0 | 2.83 | 1247.62 | 0.13 | 0.0 | 9.67 | 0.0 | 0 | 0 | 0.39 | -36.07 | 0.56 | 0 | 0.95 | 143.59 | -0.28 | 0 | 0.28 | -36.36 | -0.02 | 0 |
| 2015 (2) | 1.97 | 23.9 | 4.78 | 18.61 | 1.18 | -7.81 | 0 | 0 | 23.05 | 1.36 | -0.23 | 0 | 8.6 | -6.62 | 37.31 | -7.88 | 6.8 | 13.9 | 0 | 0 | 0.21 | -78.57 | 0.13 | 8.33 | 9.67 | 0.0 | 0.01 | 0 | 0.61 | 0.0 | -0.23 | 0 | 0.39 | -45.83 | 0.67 | 59.52 | 0.44 | -16.98 | -0.01 | 0 |
| 2014 (1) | 1.59 | 5.3 | 4.03 | -37.52 | 1.28 | 184.44 | 0 | 0 | 22.74 | 12.02 | 0.29 | 0 | 9.21 | 41.04 | 40.50 | 25.91 | 5.97 | 53.08 | 0 | 0 | 0.98 | -43.35 | 0.12 | -20.0 | 9.67 | 29.45 | 0 | 0 | 0.61 | 0.0 | 0.11 | 0 | 0.72 | 0 | 0.42 | 0 | 0.53 | 0 | -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) | 6.31 | 3.78 | 11.09 | 5.09 | 2.21 | -0.39 | 3.95 | -3.66 | -0.75 | 0 | 0 | 0 | 15.9 | 5.3 | 16.31 | -1.17 | -290.0 | -290.0 | 24.41 | 3.43 | 8.83 | 42.10 | -0.55 | -11.86 | 10.68 | -0.56 | 18.8 | 0 | -100.0 | 0 | 0.98 | -8.41 | -64.87 | 0.35 | 2.94 | -5.41 | 12.93 | 0.0 | 5.98 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.62 | -47.76 | -0.56 | -2.95 | -64.8 | -0.34 | -0.07 | 58.82 | 84.44 | -3.69 | -40.84 | 8.89 | 0.52 | 4.92 | 3.78 |
| 24Q2 (19) | 6.08 | -4.25 | 5.92 | 4.98 | 8.03 | 8.97 | 4.1 | 151.53 | 6.77 | 0 | 0 | 0 | 15.1 | 11.19 | 25.31 | -0.3 | -600.0 | -900.0 | 23.6 | 7.22 | 23.3 | 42.33 | 1.36 | -6.07 | 10.74 | -4.62 | 15.98 | 0.16 | 0.0 | 0 | 1.07 | -74.4 | -59.0 | 0.34 | 0.0 | -10.53 | 12.93 | 5.98 | 5.98 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -2.45 | -13.95 | 28.36 | -1.79 | -20.13 | 35.14 | -0.17 | 5.56 | 78.48 | -2.62 | -12.45 | 37.77 | 0.50 | 0.72 | 1.08 |
| 24Q1 (18) | 6.35 | 16.09 | 6.37 | 4.61 | -16.94 | -1.28 | 1.63 | 31.45 | -51.63 | 0 | 0 | 0 | 13.58 | 1.34 | 20.6 | 0.06 | 123.08 | 154.55 | 22.01 | 2.32 | 32.19 | 41.76 | -2.18 | 3.9 | 11.26 | 9.64 | 9.32 | 0.16 | 0 | 0 | 4.18 | -31.14 | 92.63 | 0.34 | -8.11 | -12.82 | 12.2 | 0.0 | 4.1 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -2.15 | 36.76 | 36.76 | -1.49 | 45.62 | 45.42 | -0.18 | -12.5 | 64.0 | -2.33 | 34.55 | 40.26 | 0.49 | -1.01 | 1.17 |
| 23Q4 (17) | 5.47 | -3.7 | -20.95 | 5.55 | 8.61 | -0.72 | 1.24 | -68.84 | -63.42 | 0 | 0 | 0 | 13.4 | -1.98 | 34.27 | -0.26 | 13.33 | 33.33 | 21.51 | -4.1 | 42.92 | 42.70 | -10.61 | 17.59 | 10.27 | 14.24 | 5.77 | 0 | 0 | 0 | 6.07 | 117.56 | 169.78 | 0.37 | 0.0 | -7.5 | 12.2 | 0.0 | 4.1 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.4 | 5.56 | -0.89 | -2.74 | 6.8 | -1.11 | -0.16 | 64.44 | 70.37 | -3.56 | 12.1 | 8.95 | 0.50 | -0.8 | 4.21 |
| 23Q3 (16) | 5.68 | -1.05 | -21.22 | 5.11 | 11.82 | 25.55 | 3.98 | 3.65 | 20.61 | 0 | 0 | 0 | 13.67 | 13.44 | 48.91 | -0.3 | -900.0 | -3.45 | 22.43 | 17.19 | 31.17 | 47.76 | 5.98 | 20.58 | 8.99 | -2.92 | -13.22 | 0 | 0 | 0 | 2.79 | 6.9 | 34.13 | 0.37 | -2.63 | -7.5 | 12.2 | 0.0 | 4.1 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.6 | -5.26 | -20.81 | -2.94 | -6.52 | -26.72 | -0.45 | 43.04 | -95.65 | -4.05 | 3.8 | -26.17 | 0.50 | 2.19 | 7.22 |
| 23Q2 (15) | 5.74 | -3.85 | -17.77 | 4.57 | -2.14 | 38.48 | 3.84 | 13.95 | 1436.0 | 0 | 0 | 0 | 12.05 | 7.02 | 9.55 | -0.03 | 72.73 | -108.33 | 19.14 | 14.95 | 5.28 | 45.07 | 12.11 | 13.31 | 9.26 | -10.1 | -9.83 | 0 | 0 | -100.0 | 2.61 | 20.28 | -49.32 | 0.38 | -2.56 | 0.0 | 12.2 | 4.1 | 4.1 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.42 | -0.59 | -27.14 | -2.76 | -1.1 | -35.96 | -0.79 | -58.0 | -146.88 | -4.21 | -7.95 | -39.87 | 0.49 | 0.82 | 9.08 |
| 23Q1 (14) | 5.97 | -13.73 | 14.59 | 4.67 | -16.46 | 50.16 | 3.37 | -0.59 | 2307.14 | 0 | 0 | 0 | 11.26 | 12.83 | -0.27 | -0.11 | 71.79 | 60.71 | 16.65 | 10.63 | -12.14 | 40.20 | 10.71 | -0.92 | 10.3 | 6.08 | 5.1 | 0 | 0 | -100.0 | 2.17 | -3.56 | -58.67 | 0.39 | -2.5 | 0.0 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.4 | -0.89 | -11.48 | -2.73 | -0.74 | -14.71 | -0.5 | 7.41 | -127.27 | -3.9 | 0.26 | -19.27 | 0.49 | 1.96 | 10.43 |
| 22Q4 (13) | 6.92 | -4.02 | 35.42 | 5.59 | 37.35 | 45.95 | 3.39 | 2.73 | 4742.86 | 0 | 0 | 0 | 9.98 | 8.71 | -14.7 | -0.39 | -34.48 | -50.0 | 15.05 | -11.99 | -20.45 | 36.31 | -8.34 | -10.88 | 9.71 | -6.27 | 6.82 | 0 | 0 | -100.0 | 2.25 | 8.17 | -57.22 | 0.4 | 0.0 | 5.26 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.37 | -13.09 | -21.66 | -2.71 | -16.81 | -29.05 | -0.54 | -134.78 | 0.0 | -3.91 | -21.81 | -18.13 | 0.48 | 2.07 | 12.27 |
| 22Q3 (12) | 7.21 | 3.3 | 57.08 | 4.07 | 23.33 | 11.81 | 3.3 | 1220.0 | 32900.0 | 0 | 0 | 0 | 9.18 | -16.55 | -21.67 | -0.29 | -180.56 | -140.28 | 17.1 | -5.94 | 21.19 | 39.61 | -0.41 | 27.73 | 10.36 | 0.88 | 13.35 | 0 | -100.0 | -100.0 | 2.08 | -59.61 | -60.83 | 0.4 | 5.26 | 5.26 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -2.98 | -10.78 | -18.73 | -2.32 | -14.29 | -26.09 | -0.23 | 28.12 | 61.02 | -3.21 | -6.64 | -3.55 | 0.47 | 3.97 | 11.49 |
| 22Q2 (11) | 6.98 | 33.97 | 90.71 | 3.3 | 6.11 | -18.92 | 0.25 | 78.57 | 38.89 | 0 | 0 | 0 | 11.0 | -2.57 | -8.33 | 0.36 | 228.57 | 300.0 | 18.18 | -4.06 | 21.93 | 39.77 | -1.96 | 18.6 | 10.27 | 4.8 | 1.58 | 0.24 | -82.73 | -89.04 | 5.15 | -1.9 | 0.0 | 0.38 | -2.56 | -2.56 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -2.69 | 11.8 | 16.72 | -2.03 | 14.71 | 20.7 | -0.32 | -45.45 | 45.76 | -3.01 | 7.95 | 21.2 | 0.45 | 2.06 | 5.59 |
| 22Q1 (10) | 5.21 | 1.96 | 8.77 | 3.11 | -18.8 | -15.26 | 0.14 | 100.0 | 0.0 | 0 | 0 | 0 | 11.29 | -3.5 | 2.45 | -0.28 | -7.69 | -450.0 | 18.95 | 0.16 | 23.78 | 40.57 | -0.42 | 19.22 | 9.8 | 7.81 | -0.61 | 1.39 | -0.71 | 9.45 | 5.25 | -0.19 | 0.96 | 0.39 | 2.63 | 0.0 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.05 | -10.11 | 0.0 | -2.38 | -13.33 | 0.42 | -0.22 | 59.26 | 56.0 | -3.27 | 1.21 | 7.89 | 0.44 | 3.66 | 6.12 |
| 21Q4 (9) | 5.11 | 11.33 | -24.3 | 3.83 | 5.22 | -26.63 | 0.07 | 600.0 | -36.36 | 0 | 0 | -100.0 | 11.7 | -0.17 | 8.74 | -0.26 | -136.11 | 82.55 | 18.92 | 34.09 | 25.46 | 40.74 | 31.38 | 12.55 | 9.09 | -0.55 | 4.84 | 1.4 | -13.58 | 7.69 | 5.26 | -0.94 | 1.35 | 0.38 | 0.0 | -5.0 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -2.77 | -10.36 | 11.5 | -2.1 | -14.13 | 14.98 | -0.54 | 8.47 | -10.2 | -3.31 | -6.77 | 8.56 | 0.43 | 1.36 | 4.81 |
| 21Q3 (8) | 4.59 | 25.41 | -23.24 | 3.64 | -10.57 | -10.34 | 0.01 | -94.44 | -87.5 | 0 | 0 | 0 | 11.72 | -2.33 | 9.74 | 0.72 | 500.0 | 388.0 | 14.11 | -5.37 | -12.14 | 31.01 | -7.53 | -23.79 | 9.14 | -9.59 | 19.63 | 1.62 | -26.03 | 217.65 | 5.31 | 3.11 | 8.37 | 0.38 | -2.56 | -19.15 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -2.51 | 22.29 | -52.12 | -1.84 | 28.12 | -87.76 | -0.59 | 0.0 | 0.0 | -3.1 | 18.85 | -38.39 | 0.42 | -1.54 | 13.38 |
| 21Q2 (7) | 3.66 | -23.59 | -30.42 | 4.07 | 10.9 | -20.66 | 0.18 | 28.57 | 260.0 | 0 | 0 | 0 | 12.0 | 8.89 | -4.23 | -0.18 | -325.0 | -164.29 | 14.91 | -2.61 | -0.73 | 33.54 | -1.45 | 0 | 10.11 | 2.54 | 59.21 | 2.19 | 72.44 | 265.0 | 5.15 | -0.96 | 0 | 0.39 | 0.0 | 2.63 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.23 | -5.9 | -130.71 | -2.56 | -7.11 | -250.68 | -0.59 | -18.0 | 16.9 | -3.82 | -7.61 | -81.04 | 0.43 | 2.57 | 19.07 |
| 21Q1 (6) | 4.79 | -29.04 | -1.84 | 3.67 | -29.69 | 10.21 | 0.14 | 27.27 | 0 | 0 | -100.0 | -100.0 | 11.02 | 2.42 | 43.3 | 0.08 | 105.37 | 166.67 | 15.31 | 1.53 | 54.8 | 34.03 | -5.99 | 0 | 9.86 | 13.73 | 39.07 | 1.27 | -2.31 | 284.85 | 5.2 | 0.19 | 0 | 0.39 | -2.5 | 0.0 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.05 | 2.56 | -82.63 | -2.39 | 3.24 | -136.63 | -0.5 | -2.04 | 12.28 | -3.55 | 1.93 | -58.48 | 0.42 | 2.38 | 22.03 |
| 20Q4 (5) | 6.75 | 12.88 | 14.8 | 5.22 | 28.57 | 59.63 | 0.11 | 37.5 | 0 | 0.08 | 0 | 0 | 10.76 | 0.75 | 25.55 | -1.49 | -496.0 | -144.26 | 15.08 | -6.1 | 48.57 | 36.20 | -11.04 | 0 | 8.67 | 13.48 | 1.52 | 1.3 | 154.9 | 0 | 5.19 | 5.92 | 0 | 0.4 | -14.89 | 2.56 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -3.13 | -89.7 | -101.94 | -2.47 | -152.04 | -180.68 | -0.49 | 16.95 | 7.55 | -3.62 | -61.61 | -74.04 | 0.41 | 9.65 | 22.98 |
| 20Q3 (4) | 5.98 | 13.69 | 0.0 | 4.06 | -20.86 | 0.0 | 0.08 | 60.0 | 0.0 | 0 | 0 | 0.0 | 10.68 | -14.76 | 0.0 | -0.25 | -189.29 | 0.0 | 16.06 | 6.92 | 0.0 | 40.69 | 0 | 0.0 | 7.64 | 20.31 | 0.0 | 0.51 | -15.0 | 0.0 | 4.9 | 0 | 0.0 | 0.47 | 23.68 | 0.0 | 11.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | -1.65 | -17.86 | 0.0 | -0.98 | -34.25 | 0.0 | -0.59 | 16.9 | 0.0 | -2.24 | -6.16 | 0.0 | 0.37 | 3.41 | 0.0 |
