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) | 4.24 | -3.42 | 4.26 | 29.88 | 0.68 | 58.14 | 0 | 0 | 16.75 | 57.13 | -0.24 | 0 | 5.91 | 45.21 | 35.28 | -7.59 | 2.45 | -12.81 | 1.08 | 0 | 1.6 | -14.44 | 0.01 | 0 | 8.96 | 5.91 | 0.27 | 0.0 | 0.73 | 0.0 | -1.65 | 0 | -0.66 | 0 | -0.08 | 0 | -1.73 | 0 | 0.06 | -15.05 |
| 2022 (9) | 4.39 | 32.63 | 3.28 | -19.41 | 0.43 | 0 | 0 | 0 | 10.66 | -30.14 | -0.77 | 0 | 4.07 | -36.8 | 38.18 | -9.53 | 2.81 | -10.51 | 0 | 0 | 1.87 | 114.94 | 0 | 0 | 8.46 | 0.0 | 0.27 | 0.0 | 0.73 | 0.0 | -1.35 | 0 | -0.35 | 0 | -0.61 | 0 | -1.96 | 0 | 0.07 | -7.34 |
| 2021 (8) | 3.31 | -23.91 | 4.07 | 62.15 | 0 | 0 | 0 | 0 | 15.26 | -30.7 | -0.59 | 0 | 6.44 | -26.23 | 42.20 | 6.45 | 3.14 | 10.56 | 0 | 0 | 0.87 | 521.43 | 0 | 0 | 8.46 | 0.0 | 0.27 | 145.45 | 0.73 | 97.3 | -0.59 | 0 | 0.41 | -79.8 | -0.77 | 0 | -1.36 | 0 | 0.08 | 0 |
| 2020 (7) | 4.35 | 75.4 | 2.51 | -8.39 | 0.2 | 0.0 | 0 | 0 | 22.02 | 30.6 | 1.55 | 142.19 | 8.73 | 30.1 | 39.65 | -0.38 | 2.84 | 22.41 | 0 | 0 | 0.14 | -58.82 | 0 | 0 | 8.46 | 13.4 | 0.11 | -85.53 | 0.37 | 0.0 | 1.55 | 0 | 2.03 | 322.92 | -0.73 | 0 | 0.82 | 0 | 0.00 | 0 |
| 2019 (6) | 2.48 | 92.25 | 2.74 | -26.15 | 0.2 | 0.0 | 0 | 0 | 16.86 | 9.48 | 0.64 | 0 | 6.71 | -2.33 | 39.80 | -10.79 | 2.32 | -25.64 | 0 | 0 | 0.34 | -37.04 | 0.01 | 0 | 7.46 | 0.0 | 0.76 | 0.0 | 0.37 | 0.0 | -0.65 | 0 | 0.48 | 0 | -0.79 | 0 | -1.44 | 0 | 0.00 | 0 |
| 2018 (5) | 1.29 | -44.87 | 3.71 | 13.8 | 0.2 | 233.33 | 0 | 0 | 15.4 | 26.85 | -0.24 | 0 | 6.87 | 34.18 | 44.61 | 5.78 | 3.12 | 19.08 | 0 | 0 | 0.54 | -27.03 | 0 | 0 | 7.46 | 0.0 | 0.76 | 0.0 | 0.37 | 0.0 | -1.29 | 0 | -0.16 | 0 | -0.56 | 0 | -1.85 | 0 | 0.00 | 0 |
| 2017 (4) | 2.34 | 20.62 | 3.26 | 63.82 | 0.06 | -93.18 | 0 | 0 | 12.14 | -14.39 | -0.79 | 0 | 5.12 | -11.72 | 42.17 | 3.11 | 2.62 | -6.09 | 0 | 0 | 0.74 | 0 | 0 | 0 | 7.46 | -3.24 | 0.76 | 5.56 | 0.37 | 0.0 | -1.04 | 0 | 0.08 | -94.67 | -0.42 | 0 | -1.46 | 0 | 0.00 | 0 |
| 2016 (3) | 1.94 | 3.74 | 1.99 | 24.38 | 0.88 | -8.33 | 0 | 0 | 14.18 | 2.75 | 0.42 | 250.0 | 5.8 | 0.52 | 40.90 | -2.17 | 2.79 | 17.72 | 0 | 0 | 0 | 0 | 0 | 0 | 7.71 | 0.0 | 0.72 | 1.41 | 0.37 | 0.0 | 0.42 | 250.0 | 1.5 | 26.05 | -0.33 | 0 | 0.09 | -80.85 | 0.00 | 0 |
| 2015 (2) | 1.87 | 0.54 | 1.6 | 17.65 | 0.96 | 638.46 | 0 | 0 | 13.8 | 1.55 | 0.12 | 1100.0 | 5.77 | 21.99 | 41.81 | 20.13 | 2.37 | -1.66 | 0 | 0 | 0 | 0 | 0 | 0 | 7.71 | 0.0 | 0.71 | -43.65 | 0.37 | -9.76 | 0.12 | 0 | 1.19 | 11.21 | 0.35 | -7.89 | 0.47 | 0 | 0.00 | 0 |
| 2014 (1) | 1.86 | -20.51 | 1.36 | 4.62 | 0.13 | -66.67 | 0 | 0 | 13.59 | -4.56 | 0.01 | 0 | 4.73 | -1.46 | 34.81 | 3.25 | 2.41 | 30.27 | 0 | 0 | 0.94 | 683.33 | 0 | 0 | 7.71 | 0.0 | 1.26 | 0.0 | 0.41 | 0.0 | -0.6 | 0 | 1.07 | 0.0 | 0.38 | 192.31 | -0.22 | 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) | 3.59 | -13.7 | -17.47 | 4.33 | 15.47 | 3.84 | 0.74 | 10.45 | 10.45 | 0 | 0 | 0 | 3.67 | -1.08 | -12.41 | -0.48 | -182.35 | -92.0 | 5.72 | 3.06 | -12.4 | 38.01 | 6.62 | -9.14 | 2.98 | 0.34 | 20.16 | 1.09 | 0.93 | -0.91 | 1.54 | 33.91 | -40.54 | 0 | 0 | 0 | 9.02 | 0.0 | 6.49 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -2.21 | -27.75 | -70.0 | -1.22 | -67.12 | -293.55 | 0.35 | 133.33 | 400.0 | -1.86 | -17.72 | -51.22 | 0.08 | 8.2 | 49.38 |
| 24Q2 (19) | 4.16 | 9.47 | -16.63 | 3.75 | -2.6 | -19.53 | 0.67 | 0.0 | 0.0 | 0 | 0 | 0 | 3.71 | 4.51 | -30.0 | -0.17 | -270.0 | -131.48 | 5.55 | -6.41 | -24.59 | 35.65 | 3.15 | -34.47 | 2.97 | 12.5 | -3.88 | 1.08 | -1.82 | 1.89 | 1.15 | -12.21 | -58.18 | 0 | 0 | 0 | 9.02 | 0.0 | 6.62 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.73 | -10.9 | -64.76 | -0.73 | -30.36 | -1360.0 | 0.15 | 87.5 | 183.33 | -1.58 | -6.76 | -28.46 | 0.08 | 22.52 | 25.43 |
| 24Q1 (18) | 3.8 | -10.38 | -17.75 | 3.85 | -9.62 | -8.77 | 0.67 | -1.47 | 15.52 | 0 | 0 | 0 | 3.55 | -13.83 | 12.7 | 0.1 | 135.71 | 141.67 | 5.93 | 0.34 | 25.37 | 34.56 | -2.0 | -18.03 | 2.64 | 7.76 | -11.41 | 1.1 | 1.85 | 0 | 1.31 | -18.12 | -28.42 | 0 | -100.0 | 0 | 9.02 | 0.67 | 6.62 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.56 | 5.45 | 1.89 | -0.56 | 15.15 | 5.08 | 0.08 | 200.0 | 113.79 | -1.48 | 14.45 | 31.8 | 0.06 | -0.35 | -10.13 |
| 23Q4 (17) | 4.24 | -2.53 | -3.42 | 4.26 | 2.16 | 29.88 | 0.68 | 1.49 | 58.14 | 0 | 0 | 0 | 4.12 | -1.67 | 38.72 | -0.28 | -12.0 | -3.7 | 5.91 | -9.49 | 45.21 | 35.26 | -15.7 | -7.73 | 2.45 | -1.21 | -12.81 | 1.08 | -1.82 | 0 | 1.6 | -38.22 | -14.44 | 0.01 | 0 | 0 | 8.96 | 5.79 | 5.91 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.65 | -26.92 | -22.22 | -0.66 | -112.9 | -88.57 | -0.08 | -214.29 | 86.89 | -1.73 | -40.65 | 11.73 | 0.06 | 13.08 | -15.05 |
| 23Q3 (16) | 4.35 | -12.83 | 2.84 | 4.17 | -10.52 | 30.31 | 0.67 | 0.0 | 109.38 | 0 | 0 | 0 | 4.19 | -20.94 | 98.58 | -0.25 | -146.3 | -108.33 | 6.53 | -11.28 | 56.22 | 41.83 | -23.1 | 15.89 | 2.48 | -19.74 | -13.29 | 1.1 | 3.77 | 0 | 2.59 | -5.82 | 32.14 | 0 | 0 | 0 | 8.47 | 0.12 | 0.12 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.3 | -23.81 | -19.27 | -0.31 | -520.0 | -244.44 | 0.07 | 138.89 | 112.73 | -1.23 | 0.0 | 25.0 | 0.06 | -9.14 | -24.36 |
| 23Q2 (15) | 4.99 | 8.01 | 4.39 | 4.66 | 10.43 | 20.1 | 0.67 | 15.52 | 219.05 | 0 | 0 | 0 | 5.3 | 68.25 | 77.26 | 0.54 | 325.0 | 5500.0 | 7.36 | 55.6 | 73.18 | 54.40 | 29.04 | 69.85 | 3.09 | 3.69 | 5.82 | 1.06 | 0 | 0 | 2.75 | 50.27 | 55.37 | 0 | 0 | 0 | 8.46 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.05 | 33.96 | -9.38 | -0.05 | 91.53 | -266.67 | -0.18 | 68.97 | 70.0 | -1.23 | 43.32 | 21.15 | 0.06 | -12.22 | -21.29 |
| 23Q1 (14) | 4.62 | 5.24 | 2.44 | 4.22 | 28.66 | 10.18 | 0.58 | 34.88 | 346.15 | 0 | 0 | 0 | 3.15 | 6.06 | 22.09 | -0.24 | 11.11 | 33.33 | 4.73 | 16.22 | 5.11 | 42.16 | 10.31 | 28.53 | 2.98 | 6.05 | -19.02 | 0 | 0 | 0 | 1.83 | -2.14 | 32.61 | 0 | 0 | 0 | 8.46 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.59 | -17.78 | -67.37 | -0.59 | -68.57 | -1280.0 | -0.58 | 4.92 | -23.4 | -2.17 | -10.71 | -52.82 | 0.07 | -5.81 | -13.23 |
| 22Q4 (13) | 4.39 | 3.78 | 32.63 | 3.28 | 2.5 | -19.41 | 0.43 | 34.38 | 0 | 0 | 0 | 0 | 2.97 | 40.76 | -23.85 | -0.27 | -125.0 | -3.85 | 4.07 | -2.63 | -36.8 | 38.22 | 5.87 | -9.44 | 2.81 | -1.75 | -10.51 | 0 | 0 | 0 | 1.87 | -4.59 | 114.94 | 0 | 0 | 0 | 8.46 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.35 | -23.85 | -128.81 | -0.35 | -288.89 | -185.37 | -0.61 | -10.91 | 20.78 | -1.96 | -19.51 | -44.12 | 0.07 | 0.68 | -7.34 |
| 22Q3 (12) | 4.23 | -11.51 | -17.06 | 3.2 | -17.53 | -29.2 | 0.32 | 52.38 | 0 | 0 | 0 | 0 | 2.11 | -29.43 | -44.47 | -0.12 | -1100.0 | 33.33 | 4.18 | -1.65 | -30.68 | 36.10 | 12.71 | -5.24 | 2.86 | -2.05 | -18.98 | 0 | 0 | 0 | 1.96 | 10.73 | 125.29 | 0 | 0 | 0 | 8.46 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -1.09 | -13.54 | -220.59 | -0.09 | -400.0 | -113.64 | -0.55 | 8.33 | 32.93 | -1.64 | -5.13 | -41.38 | 0.07 | -5.45 | -4.99 |
| 22Q2 (11) | 4.78 | 5.99 | 29.19 | 3.88 | 1.31 | 171.33 | 0.21 | 61.54 | 0 | 0 | 0 | 0 | 2.99 | 15.89 | -13.08 | -0.01 | 97.22 | 94.12 | 4.25 | -5.56 | -37.87 | 32.03 | -2.35 | -7.1 | 2.92 | -20.65 | -25.89 | 0 | 0 | 0 | 1.77 | 28.26 | 103.45 | 0 | 0 | 0 | 8.46 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -0.96 | -1.05 | -540.0 | 0.03 | -40.0 | -96.43 | -0.6 | -27.66 | 25.0 | -1.56 | -9.86 | -64.21 | 0.08 | -3.23 | 0 |
| 22Q1 (10) | 4.51 | 36.25 | 5.62 | 3.83 | -5.9 | 367.07 | 0.13 | 0 | 0 | 0 | 0 | 0 | 2.58 | -33.85 | -37.38 | -0.36 | -38.46 | -3700.0 | 4.5 | -30.12 | -33.53 | 32.80 | -22.28 | 10.75 | 3.68 | 17.2 | 19.87 | 0 | 0 | 0 | 1.38 | 58.62 | 58.62 | 0 | 0 | 0 | 8.46 | 0.0 | 0.0 | 0.27 | 0.0 | 145.45 | 0.73 | 0.0 | 97.3 | -0.95 | -61.02 | -160.9 | 0.05 | -87.8 | -97.55 | -0.47 | 38.96 | 36.49 | -1.42 | -4.41 | -273.17 | 0.08 | 0.59 | 0 |
| 21Q4 (9) | 3.31 | -35.1 | -23.91 | 4.07 | -9.96 | 62.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.9 | 2.63 | -12.75 | -0.26 | -44.44 | -1200.0 | 6.44 | 6.8 | -26.23 | 42.20 | 10.79 | 6.45 | 3.14 | -11.05 | 10.56 | 0 | 0 | 0 | 0.87 | 0.0 | 521.43 | 0 | 0 | 0 | 8.46 | 0.0 | 0.0 | 0.27 | 0.0 | 145.45 | 0.73 | 0.0 | 97.3 | -0.59 | -73.53 | -138.06 | 0.41 | -37.88 | -79.8 | -0.77 | 6.1 | -5.48 | -1.36 | -17.24 | -265.85 | 0.08 | 3.23 | 0 |
| 21Q3 (8) | 5.1 | 37.84 | 100.79 | 4.52 | 216.08 | -13.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.8 | 10.47 | -51.34 | -0.18 | -5.88 | -123.08 | 6.03 | -11.84 | -49.24 | 38.09 | 10.49 | -28.5 | 3.53 | -10.41 | 20.89 | 0 | 0 | 0 | 0.87 | 0.0 | 357.89 | 0 | 0 | 0 | 8.46 | 0.0 | 13.4 | 0.27 | 0.0 | 145.45 | 0.73 | 0.0 | 97.3 | -0.34 | -126.67 | -121.66 | 0.66 | -21.43 | -67.8 | -0.82 | -2.5 | 3.53 | -1.16 | -22.11 | -261.11 | 0.08 | 0 | 0 |
| 21Q2 (7) | 3.7 | -13.35 | 31.21 | 1.43 | 74.39 | -61.25 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.44 | -16.5 | -46.75 | -0.17 | -1800.0 | -126.98 | 6.84 | 1.03 | -16.99 | 34.48 | 16.41 | 0 | 3.94 | 28.34 | 53.31 | 0 | 0 | 0 | 0.87 | 0.0 | 262.5 | 0 | 0 | 0 | 8.46 | 0.0 | 13.4 | 0.27 | 145.45 | 145.45 | 0.73 | 97.3 | 97.3 | -0.15 | -109.62 | -118.99 | 0.84 | -58.82 | -33.86 | -0.8 | -8.11 | 18.37 | -0.95 | -215.85 | -400.0 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.27 | -1.84 | 27.08 | 0.82 | -67.33 | -76.77 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 4.12 | -7.83 | 25.61 | 0.01 | 150.0 | -93.75 | 6.77 | -22.45 | 10.8 | 29.62 | -25.3 | 0 | 3.07 | 8.1 | 22.8 | 0 | 0 | 0 | 0.87 | 521.43 | 200.0 | 0 | 0 | -100.0 | 8.46 | 0.0 | 13.4 | 0.11 | 0.0 | -85.53 | 0.37 | 0.0 | 0.0 | 1.56 | 0.65 | 425.0 | 2.04 | 0.49 | 218.75 | -0.74 | -1.37 | 14.94 | 0.82 | 0.0 | 160.74 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.35 | 71.26 | 75.4 | 2.51 | -51.73 | -8.39 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 4.47 | -42.77 | -5.89 | -0.02 | -102.56 | -110.53 | 8.73 | -26.52 | 30.1 | 39.65 | -25.58 | 0 | 2.84 | -2.74 | 22.41 | 0 | 0 | 0 | 0.14 | -26.32 | -58.82 | 0 | 0 | -100.0 | 8.46 | 13.4 | 13.4 | 0.11 | 0.0 | -85.53 | 0.37 | 0.0 | 0.0 | 1.55 | -1.27 | 338.46 | 2.03 | -0.98 | 322.92 | -0.73 | 14.12 | 7.59 | 0.82 | 13.89 | 156.94 | 0.00 | 0 | 0 |
| 20Q3 (4) | 2.54 | -9.93 | 0.0 | 5.2 | 40.92 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.81 | 20.9 | 0.0 | 0.78 | 23.81 | 0.0 | 11.88 | 44.17 | 0.0 | 53.27 | 0 | 0.0 | 2.92 | 13.62 | 0.0 | 0 | 0 | 0.0 | 0.19 | -20.83 | 0.0 | 0 | 0 | 0.0 | 7.46 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 1.57 | 98.73 | 0.0 | 2.05 | 61.42 | 0.0 | -0.85 | 13.27 | 0.0 | 0.72 | 478.95 | 0.0 | 0.00 | 0 | 0.0 |
