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) | 10.89 | 113.11 | 37.85 | -18.53 | 0.3 | 0.0 | 0 | 0 | 42.42 | 45.87 | 6.84 | 242.0 | 1.0 | 100.0 | 2.36 | 37.11 | 96.42 | -10.22 | 9.75 | 0.52 | 2.22 | -11.9 | 0 | 0 | 35.23 | 0.0 | 6.72 | 3.07 | 0.44 | -13.73 | 9.56 | 107.83 | 16.72 | 43.89 | 0 | 0 | 9.56 | 129.81 | 0.01 | -90.89 |
| 2022 (9) | 5.11 | 3.23 | 46.46 | 22.59 | 0.3 | 0.0 | 0 | 0 | 29.08 | 185.94 | 2.0 | 129.89 | 0.5 | -35.06 | 1.72 | -77.29 | 107.39 | 11.62 | 9.7 | -0.51 | 2.52 | -10.64 | 0 | 0 | 35.23 | 0.0 | 6.52 | 1.4 | 0.51 | -3.77 | 4.6 | 74.9 | 11.62 | 21.17 | -0.44 | 0 | 4.16 | 96.23 | 0.07 | -11.31 |
| 2021 (8) | 4.95 | 122.97 | 37.9 | 51.24 | 0.3 | 0.0 | 0 | 0 | 10.17 | -68.38 | 0.87 | -38.3 | 0.77 | -39.84 | 7.57 | 90.23 | 96.21 | 25.24 | 9.75 | -2.3 | 2.82 | -8.74 | 0.01 | -50.0 | 35.23 | 0.0 | 6.43 | 2.23 | 0.53 | -5.36 | 2.63 | 40.64 | 9.59 | 10.1 | -0.51 | 0 | 2.12 | 58.21 | 0.08 | -12.38 |
| 2020 (7) | 2.22 | -35.84 | 25.06 | -6.94 | 0.3 | 0.0 | 0 | 0 | 32.16 | 63.33 | 1.41 | -32.86 | 1.28 | 28.0 | 3.98 | -21.63 | 76.82 | -1.88 | 9.98 | -2.25 | 3.09 | -8.85 | 0.02 | 0 | 35.23 | 0.0 | 6.29 | 3.45 | 0.56 | 36.59 | 1.87 | -27.24 | 8.71 | -3.76 | -0.53 | 0 | 1.34 | -33.33 | 0.09 | -1.29 |
| 2019 (6) | 3.46 | -32.16 | 26.93 | 8.02 | 0.3 | 0.0 | 0 | 0 | 19.69 | -27.74 | 2.1 | 98.11 | 1.0 | -50.0 | 5.08 | -30.8 | 78.29 | 1.23 | 10.21 | 4.93 | 3.39 | -35.06 | 0 | 0 | 35.23 | 0.0 | 6.08 | 1.84 | 0.41 | 105.0 | 2.57 | -0.77 | 9.05 | 3.31 | -0.56 | 0 | 2.01 | -7.8 | 0.09 | -2.21 |
| 2018 (5) | 5.1 | -52.82 | 24.93 | 31.7 | 0.3 | -11.76 | 0 | 0 | 27.25 | 86.52 | 1.06 | 307.69 | 2.0 | -27.01 | 7.34 | -60.87 | 77.34 | 21.8 | 9.73 | -4.61 | 5.22 | -19.2 | 0 | 0 | 35.23 | 0.0 | 5.97 | 0.51 | 0.2 | -51.22 | 2.59 | 94.74 | 8.76 | 13.91 | -0.41 | 0 | 2.18 | 92.92 | 0.09 | -12.22 |
| 2017 (4) | 10.81 | 71.32 | 18.93 | 11.55 | 0.34 | 466.67 | 0 | 0 | 14.61 | -1.42 | 0.26 | -36.59 | 2.74 | -6.48 | 18.75 | -5.14 | 63.5 | 4.87 | 10.2 | -35.36 | 6.46 | -1.82 | 0 | 0 | 35.23 | 0.0 | 5.94 | 0.68 | 0.41 | 0 | 1.33 | -11.33 | 7.69 | 3.78 | -0.2 | 0 | 1.13 | 3.67 | 0.10 | -13.3 |
| 2016 (3) | 6.31 | 47.78 | 16.97 | -33.69 | 0.06 | 0 | 0 | 0 | 14.82 | -21.34 | 0.41 | 0 | 2.93 | 31.98 | 19.77 | 67.78 | 60.55 | -2.87 | 15.78 | -2.05 | 6.58 | 119.33 | 0 | 0 | 35.23 | 0.0 | 5.9 | 0.0 | 0 | 0 | 1.5 | 36.36 | 7.41 | 5.71 | -0.41 | 0 | 1.09 | -26.35 | 0.12 | -16.84 |
| 2015 (2) | 4.27 | -21.22 | 25.59 | 57.87 | 0 | 0 | 0 | 0 | 18.84 | -63.54 | -4.62 | 0 | 2.22 | 33.73 | 11.78 | 266.85 | 62.34 | -3.51 | 16.11 | -7.52 | 3.0 | 0 | 0.01 | 0.0 | 35.23 | 0.0 | 5.9 | 21.15 | 0 | 0 | 1.1 | -89.3 | 7.01 | -53.76 | 0.38 | -33.33 | 1.48 | -86.36 | 0.14 | -10.72 |
| 2014 (1) | 5.42 | -70.66 | 16.21 | -5.37 | 0 | 0 | 0 | 0 | 51.68 | -21.78 | 14.17 | -21.58 | 1.66 | -41.55 | 3.21 | -25.27 | 64.61 | 40.33 | 17.42 | 150.65 | 0 | 0 | 0.01 | 0 | 35.23 | 0.0 | 4.87 | 0.0 | 0 | 0 | 10.28 | 0 | 15.16 | 1512.77 | 0.57 | 850.0 | 10.85 | 0 | 0.16 | 752.98 |
| 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) | 6.56 | -22.82 | -27.11 | 35.69 | 1.83 | -17.88 | 0.3 | 0.0 | -9.09 | 0 | 0 | 0 | 5.08 | 96.14 | -71.51 | 0.45 | 204.65 | -88.06 | 0.81 | 50.0 | 26.56 | 2.31 | 104.52 | 13.65 | 100.49 | 1.64 | -4.39 | 9.68 | -0.51 | 1.79 | 1.97 | -4.83 | -13.22 | 0.01 | 0.0 | 0 | 35.23 | 0.0 | 0.0 | 7.41 | 0.0 | 10.27 | 0 | 0 | -100.0 | 8.24 | 5.78 | 25.42 | 15.65 | 2.96 | 13.98 | 0.01 | 0.0 | 102.22 | 8.25 | 5.77 | 34.8 | 0.01 | 5.8 | -91.47 |
| 24Q2 (19) | 8.5 | -28.99 | 30.57 | 35.05 | -1.68 | -28.37 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 2.59 | -76.35 | -15.64 | -0.43 | -127.74 | -760.0 | 0.54 | 14.89 | 0.0 | 1.13 | 16.05 | -66.88 | 98.87 | 6.53 | -10.43 | 9.73 | -0.61 | 1.67 | 2.07 | -3.27 | -11.54 | 0.01 | 0 | 0 | 35.23 | 0.0 | 0.0 | 7.41 | 10.27 | 10.27 | 0 | -100.0 | -100.0 | 7.79 | -29.88 | 178.21 | 15.2 | -16.8 | 52.76 | 0.01 | 0 | 101.79 | 7.8 | -29.79 | 248.21 | 0.01 | -14.59 | -92.24 |
| 24Q1 (18) | 11.97 | 9.92 | 87.91 | 35.65 | -5.81 | -25.43 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 10.95 | -33.48 | 116.4 | 1.55 | -47.81 | 933.33 | 0.47 | -53.0 | 34.29 | 0.97 | -58.73 | -52.41 | 92.81 | -3.74 | -14.41 | 9.79 | 0.41 | 1.66 | 2.14 | -3.6 | -11.57 | 0 | 0 | 0 | 35.23 | 0.0 | 0.0 | 6.72 | 0.0 | 3.07 | 0.44 | 0.0 | -13.73 | 11.11 | 16.21 | 134.39 | 18.27 | 9.27 | 55.23 | 0 | 0 | 100.0 | 11.11 | 16.21 | 158.97 | 0.01 | -2.5 | -91.04 |
| 23Q4 (17) | 10.89 | 21.0 | 113.11 | 37.85 | -12.91 | -18.53 | 0.3 | -9.09 | 0.0 | 0 | 0 | 0 | 16.46 | -7.68 | 197.11 | 2.97 | -21.22 | 1880.0 | 1.0 | 56.25 | 100.0 | 2.36 | 16.03 | 37.15 | 96.42 | -8.26 | -10.22 | 9.75 | 2.52 | 0.52 | 2.22 | -2.2 | -11.9 | 0 | 0 | 0 | 35.23 | 0.0 | 0.0 | 6.72 | 0.0 | 3.07 | 0.44 | 0.0 | -13.73 | 9.56 | 45.51 | 107.83 | 16.72 | 21.78 | 43.89 | 0 | 100.0 | 100.0 | 9.56 | 56.21 | 129.81 | 0.01 | -90.31 | -90.89 |
| 23Q3 (16) | 9.0 | 38.25 | 64.23 | 43.46 | -11.18 | -7.04 | 0.33 | 10.0 | 10.0 | 0 | 0 | 0 | 17.83 | 480.78 | 721.66 | 3.77 | 7640.0 | 3241.67 | 0.64 | 18.52 | 128.57 | 2.03 | -40.4 | 80.75 | 105.1 | -4.78 | -1.98 | 9.51 | -0.63 | -2.46 | 2.27 | -2.99 | -11.67 | 0 | 0 | 0 | 35.23 | 0.0 | 0.0 | 6.72 | 0.0 | 3.07 | 0.44 | 0.0 | -13.73 | 6.57 | 134.64 | 48.98 | 13.73 | 37.99 | 20.02 | -0.45 | 19.64 | -4.65 | 6.12 | 173.21 | 53.77 | 0.06 | -3.83 | -5.59 |
| 23Q2 (15) | 6.51 | 2.2 | 63.16 | 48.93 | 2.34 | 10.58 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 3.07 | -39.33 | -29.43 | -0.05 | -133.33 | 88.1 | 0.54 | 54.29 | -14.29 | 3.41 | 66.75 | 48.92 | 110.38 | 1.8 | 5.99 | 9.57 | -0.62 | -2.45 | 2.34 | -3.31 | -11.36 | 0 | 0 | -100.0 | 35.23 | 0.0 | 0.0 | 6.72 | 3.07 | 3.07 | 0.44 | -13.73 | -13.73 | 2.8 | -40.93 | -38.33 | 9.95 | -15.46 | -13.93 | -0.56 | -24.44 | -30.23 | 2.24 | -47.79 | -45.5 | 0.07 | -1.31 | 0.52 |
| 23Q1 (14) | 6.37 | 24.66 | -8.21 | 47.81 | 2.91 | 38.78 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 5.06 | -8.66 | -70.29 | 0.15 | 0.0 | -93.72 | 0.35 | -30.0 | -79.17 | 2.04 | 18.94 | -69.38 | 108.43 | 0.97 | 20.48 | 9.63 | -0.72 | -1.03 | 2.42 | -3.97 | -11.03 | 0 | 0 | -100.0 | 35.23 | 0.0 | 0.0 | 6.52 | 0.0 | 1.4 | 0.51 | 0.0 | -3.77 | 4.74 | 3.04 | -5.58 | 11.77 | 1.29 | -1.75 | -0.45 | -2.27 | -18.42 | 4.29 | 3.12 | -7.54 | 0.07 | -0.95 | -11.85 |
| 22Q4 (13) | 5.11 | -6.75 | 3.23 | 46.46 | -0.62 | 22.59 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 5.54 | 155.3 | 307.35 | 0.15 | 225.0 | 125.42 | 0.5 | 78.57 | -35.06 | 1.72 | 52.91 | -77.3 | 107.39 | 0.16 | 11.62 | 9.7 | -0.51 | -0.51 | 2.52 | -1.95 | -10.64 | 0 | 0 | -100.0 | 35.23 | 0.0 | 0.0 | 6.52 | 0.0 | 1.4 | 0.51 | 0.0 | -3.77 | 4.6 | 4.31 | 74.9 | 11.62 | 1.57 | 21.17 | -0.44 | -2.33 | 13.73 | 4.16 | 4.52 | 96.23 | 0.07 | 0.42 | -11.31 |
| 22Q3 (12) | 5.48 | 37.34 | 15.61 | 46.75 | 5.65 | 57.09 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 2.17 | -50.11 | -54.6 | -0.12 | 71.43 | -106.74 | 0.28 | -55.56 | -39.13 | 1.12 | -50.9 | -54.84 | 107.22 | 2.96 | 24.65 | 9.75 | -0.61 | -0.61 | 2.57 | -2.65 | -10.45 | 0 | -100.0 | -100.0 | 35.23 | 0.0 | 0.0 | 6.52 | 0.0 | 1.4 | 0.51 | 0.0 | -3.77 | 4.41 | -2.86 | 37.38 | 11.44 | -1.04 | 12.49 | -0.43 | 0.0 | 20.37 | 3.98 | -3.16 | 49.06 | 0.07 | 2.4 | -21.51 |
| 22Q2 (11) | 3.99 | -42.51 | -9.32 | 44.25 | 28.45 | 54.94 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 4.35 | -74.46 | 118.59 | -0.42 | -117.57 | -100.0 | 0.63 | -62.5 | -23.17 | 2.29 | -65.72 | -25.24 | 104.14 | 15.71 | 29.24 | 9.81 | 0.82 | -0.51 | 2.64 | -2.94 | -10.2 | 0.01 | 0.0 | 0.0 | 35.23 | 0.0 | 0.0 | 6.52 | 1.4 | 3.66 | 0.51 | -3.77 | -8.93 | 4.54 | -9.56 | 192.9 | 11.56 | -3.51 | 37.78 | -0.43 | -13.16 | 20.37 | 4.11 | -11.42 | 306.93 | 0.07 | -13.45 | -24.89 |
| 22Q1 (10) | 6.94 | 40.2 | 257.73 | 34.45 | -9.1 | 31.69 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 17.03 | 1152.21 | 734.8 | 2.39 | 505.08 | 2091.67 | 1.68 | 118.18 | 38.84 | 6.68 | -11.81 | 70.13 | 90.0 | -6.45 | 14.5 | 9.73 | -0.21 | -1.92 | 2.72 | -3.55 | -9.93 | 0.01 | 0.0 | 0.0 | 35.23 | 0.0 | 0.0 | 6.43 | 0.0 | 2.23 | 0.53 | 0.0 | -5.36 | 5.02 | 90.87 | 186.86 | 11.98 | 24.92 | 39.3 | -0.38 | 25.49 | 25.49 | 4.64 | 118.87 | 274.19 | 0.08 | -0.35 | -13.81 |
| 21Q4 (9) | 4.95 | 4.43 | 122.97 | 37.9 | 27.35 | 51.24 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 1.36 | -71.55 | -85.94 | -0.59 | -133.15 | -247.06 | 0.77 | 67.39 | -39.84 | 7.57 | 204.17 | 90.17 | 96.21 | 11.85 | 25.24 | 9.75 | -0.61 | -2.3 | 2.82 | -1.74 | -8.74 | 0.01 | 0.0 | -50.0 | 35.23 | 0.0 | 0.0 | 6.43 | 0.0 | 2.23 | 0.53 | 0.0 | -5.36 | 2.63 | -18.07 | 40.64 | 9.59 | -5.7 | 10.1 | -0.51 | 5.56 | 3.77 | 2.12 | -20.6 | 58.21 | 0.08 | -11.13 | -12.38 |
| 21Q3 (8) | 4.74 | 7.73 | 33.9 | 29.76 | 4.2 | 24.21 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 4.78 | 140.2 | -63.46 | 1.78 | 947.62 | 31.85 | 0.46 | -43.9 | -80.34 | 2.49 | -18.71 | -71.35 | 86.02 | 6.75 | 14.77 | 9.81 | -0.51 | -2.29 | 2.87 | -2.38 | -9.46 | 0.01 | 0.0 | 0.0 | 35.23 | 0.0 | 0.0 | 6.43 | 2.23 | 2.23 | 0.53 | -5.36 | -5.36 | 3.21 | 107.1 | 58.13 | 10.17 | 21.22 | 14.53 | -0.54 | 0.0 | 3.57 | 2.67 | 164.36 | 81.63 | 0.09 | -2.01 | -1.92 |
| 21Q2 (7) | 4.4 | 126.8 | 45.21 | 28.56 | 9.17 | -3.25 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 1.99 | -2.45 | -67.05 | -0.21 | -75.0 | -135.0 | 0.82 | -32.23 | -47.77 | 3.06 | -21.98 | 0 | 80.58 | 2.52 | -0.63 | 9.86 | -0.6 | -2.38 | 2.94 | -2.65 | -9.26 | 0.01 | 0.0 | 0.0 | 35.23 | 0.0 | 0.0 | 6.29 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 1.55 | -11.43 | 124.64 | 8.39 | -2.44 | 11.42 | -0.54 | -5.88 | 16.92 | 1.01 | -18.55 | 2425.0 | 0.09 | -0.69 | 0.35 |
| 21Q1 (6) | 1.94 | -12.61 | -35.76 | 26.16 | 4.39 | -3.58 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 2.04 | -78.9 | -39.29 | -0.12 | 29.41 | 66.67 | 1.21 | -5.47 | 2.54 | 3.92 | -1.42 | 0 | 78.6 | 2.32 | 0.28 | 9.92 | -0.6 | -2.27 | 3.02 | -2.27 | -9.04 | 0.01 | -50.0 | 0.0 | 35.23 | 0.0 | 0.0 | 6.29 | 0.0 | 3.45 | 0.56 | 0.0 | 36.59 | 1.75 | -6.42 | -20.81 | 8.6 | -1.26 | -1.04 | -0.51 | 3.77 | 12.07 | 1.24 | -7.46 | -23.93 | 0.09 | 1.3 | 0.42 |
| 20Q4 (5) | 2.22 | -37.29 | -35.84 | 25.06 | 4.59 | -6.94 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 9.67 | -26.07 | 117.3 | -0.17 | -112.59 | -88.89 | 1.28 | -45.3 | 28.0 | 3.98 | -54.18 | 0 | 76.82 | 2.49 | -1.88 | 9.98 | -0.6 | -2.25 | 3.09 | -2.52 | -8.85 | 0.02 | 100.0 | 0 | 35.23 | 0.0 | 0.0 | 6.29 | 0.0 | 3.45 | 0.56 | 0.0 | 36.59 | 1.87 | -7.88 | -27.24 | 8.71 | -1.91 | -3.76 | -0.53 | 5.36 | 5.36 | 1.34 | -8.84 | -33.33 | 0.09 | -0.51 | -1.29 |
| 20Q3 (4) | 3.54 | 16.83 | 0.0 | 23.96 | -18.83 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 13.08 | 116.56 | 0.0 | 1.35 | 125.0 | 0.0 | 2.34 | 49.04 | 0.0 | 8.69 | 0 | 0.0 | 74.95 | -7.57 | 0.0 | 10.04 | -0.59 | 0.0 | 3.17 | -2.16 | 0.0 | 0.01 | 0.0 | 0.0 | 35.23 | 0.0 | 0.0 | 6.29 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 2.03 | 194.2 | 0.0 | 8.88 | 17.93 | 0.0 | -0.56 | 13.85 | 0.0 | 1.47 | 3575.0 | 0.0 | 0.09 | 0.26 | 0.0 |
