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) | 10.71 | -22.67 | 1.04 | 108.0 | 3.02 | -27.23 | 0 | 0 | 30.1 | -35.74 | -2.87 | 0 | 4.91 | -24.81 | 16.31 | 17.01 | 4.44 | -35.56 | 1.36 | -5.56 | 1.15 | -72.42 | 0.75 | -16.67 | 11.41 | 0.0 | 3.93 | 1.55 | 1.51 | -28.77 | -1.68 | 0 | 3.76 | -43.29 | -1.69 | 0 | -3.37 | 0 | 0.00 | 0 |
| 2022 (9) | 13.85 | 4.45 | 0.5 | -61.54 | 4.15 | 31.33 | 0 | 0 | 46.84 | 2.65 | 0.65 | 150.0 | 6.53 | -24.42 | 13.94 | -26.37 | 6.89 | -20.8 | 1.44 | -5.26 | 4.17 | -50.06 | 0.9 | -7.22 | 11.41 | 0.0 | 3.87 | 0.78 | 2.12 | 12.77 | 0.65 | 140.74 | 6.63 | 10.68 | -1.51 | 0 | -0.86 | 0 | 0.00 | 17.5 |
| 2021 (8) | 13.26 | -0.75 | 1.3 | -55.48 | 3.16 | 170.09 | 0 | 0 | 45.63 | 16.82 | 0.26 | 0 | 8.64 | 48.45 | 18.93 | 27.08 | 8.7 | 78.64 | 1.52 | -5.0 | 8.35 | 50.99 | 0.97 | 7.78 | 11.41 | 0.0 | 3.84 | -12.73 | 1.88 | -2.59 | 0.27 | 0 | 5.99 | 4.72 | -2.13 | 0 | -1.86 | 0 | 0.00 | 12.43 |
| 2020 (7) | 13.36 | 5.45 | 2.92 | -64.69 | 1.17 | 0 | 0 | 0 | 39.06 | -18.96 | -2.36 | 0 | 5.82 | -41.8 | 14.90 | -28.18 | 4.87 | -14.71 | 1.6 | -4.76 | 5.53 | 202.19 | 0.9 | 20.0 | 11.41 | 0.0 | 4.4 | 0.0 | 1.93 | 51.97 | -0.61 | 0 | 5.72 | -29.12 | -1.88 | 0 | -2.49 | 0 | 0.00 | -4.66 |
| 2019 (6) | 12.67 | -1.55 | 8.27 | 70.87 | 0 | 0 | 0 | 0 | 48.2 | -23.03 | 0.05 | -97.21 | 10.0 | 10.86 | 20.75 | 44.03 | 5.71 | -34.67 | 1.68 | -4.55 | 1.83 | -36.24 | 0.75 | 127.27 | 11.41 | 0.0 | 4.4 | 4.27 | 1.27 | 53.01 | 2.41 | -32.3 | 8.07 | -6.16 | -1.93 | 0 | 0.48 | -79.04 | 0.00 | 16.39 |
| 2018 (5) | 12.87 | -16.32 | 4.84 | 34.82 | 1.64 | 248.94 | 0 | 0 | 62.62 | 40.56 | 1.79 | 0 | 9.02 | 33.83 | 14.40 | -4.79 | 8.74 | 13.95 | 1.76 | -4.86 | 2.87 | -36.36 | 0.33 | -2.94 | 11.41 | 0.0 | 4.22 | 0.0 | 0.83 | 0.0 | 3.56 | 100.0 | 8.6 | 25.92 | -1.27 | 0 | 2.29 | 201.32 | 0.00 | 9.3 |
| 2017 (4) | 15.38 | -21.65 | 3.59 | -63.07 | 0.47 | 2250.0 | 0 | 0 | 44.55 | 8.24 | -1.49 | 0 | 6.74 | 3.37 | 15.13 | -4.49 | 7.67 | 50.69 | 1.85 | -4.15 | 4.51 | 1510.71 | 0.34 | 9.68 | 11.41 | 0.0 | 4.22 | 0.0 | 0.83 | 0.0 | 1.78 | -44.03 | 6.83 | -17.01 | -1.02 | 0 | 0.76 | -73.14 | 0.00 | 6.13 |
| 2016 (3) | 19.63 | 11.85 | 9.72 | 94.4 | 0.02 | 0 | 0 | 0 | 41.16 | -7.71 | -1.99 | 0 | 6.52 | -7.91 | 15.84 | -0.21 | 5.09 | -6.09 | 1.93 | -3.98 | 0.28 | 0 | 0.31 | 29.17 | 11.41 | 0.0 | 4.22 | 3.18 | 0.83 | 0.0 | 3.18 | -46.46 | 8.23 | -24.15 | -0.35 | 0 | 2.83 | -61.6 | 0.00 | 0 |
| 2015 (2) | 17.55 | -5.03 | 5.0 | -25.93 | 0 | 0 | 0 | 0 | 44.6 | -10.91 | 1.29 | -33.16 | 7.08 | -28.48 | 15.87 | -19.73 | 5.42 | 6.48 | 2.01 | -3.83 | 0 | 0 | 0.24 | -20.0 | 11.41 | 0.0 | 4.09 | 4.87 | 0.83 | 0.0 | 5.94 | -8.05 | 10.85 | -2.95 | 1.43 | -22.28 | 7.37 | -11.2 | 0.00 | 0 |
| 2014 (1) | 18.48 | 3.12 | 6.75 | 17.39 | 0 | 0 | 0 | 0 | 50.06 | -4.81 | 1.93 | -19.25 | 9.9 | 29.24 | 19.78 | 35.77 | 5.09 | 0.99 | 2.09 | -20.83 | 0 | 0 | 0.3 | -6.25 | 11.41 | 0.0 | 3.9 | 6.56 | 0.83 | 0.0 | 6.46 | -7.05 | 11.18 | -2.19 | 1.84 | 318.18 | 8.3 | 12.31 | 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) | 9.02 | -1.96 | -17.25 | 2.2 | 120.0 | 5400.0 | 0.08 | -93.89 | -98.07 | 0 | 0 | 0 | 6.94 | 8.78 | -7.1 | -0.08 | 86.21 | 88.06 | 4.91 | 6.28 | -11.85 | 18.82 | 8.44 | 7.38 | 4.27 | 2.4 | -16.27 | 1.29 | -1.53 | -6.52 | 1.05 | -7.89 | -0.94 | 0.63 | -7.35 | -20.25 | 11.41 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | -4.64 | -1.75 | -359.41 | 0.8 | -9.09 | -81.94 | -1.15 | 13.53 | -2.68 | -5.79 | 1.7 | -171.83 | 0.00 | 0 | 0 |
| 24Q2 (19) | 9.2 | -1.6 | -18.37 | 1.0 | 0.0 | 2400.0 | 1.31 | 0.0 | -68.43 | 0 | 0 | 0 | 6.38 | 13.93 | -21.91 | -0.58 | 74.67 | 13.43 | 4.62 | 11.06 | -21.03 | 17.36 | 18.53 | 11.85 | 4.17 | 4.25 | -20.11 | 1.31 | -2.24 | -6.43 | 1.14 | 0.0 | -45.45 | 0.68 | -5.56 | -18.07 | 11.41 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | -4.56 | -14.57 | -1281.82 | 0.88 | -39.73 | -82.75 | -1.33 | 5.67 | 24.0 | -5.89 | -9.28 | -183.17 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 9.35 | -12.7 | -20.63 | 1.0 | -3.85 | 1900.0 | 1.31 | -56.62 | -68.43 | 0 | 0 | 0 | 5.6 | -21.9 | -23.29 | -2.29 | -241.79 | -166.28 | 4.16 | -15.27 | -22.39 | 14.64 | -10.21 | 15.07 | 4.0 | -9.91 | -37.01 | 1.34 | -1.47 | -5.63 | 1.14 | -0.87 | -63.58 | 0.72 | -4.0 | -17.24 | 11.41 | 0.0 | 0.0 | 3.93 | 0.0 | 1.55 | 1.51 | 0.0 | -28.77 | -3.98 | -136.9 | -1795.24 | 1.46 | -61.17 | -74.74 | -1.41 | 16.57 | 5.37 | -5.39 | -59.94 | -217.06 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 10.71 | -1.74 | -22.67 | 1.04 | 2500.0 | 108.0 | 3.02 | -27.23 | -27.23 | 0 | 0 | 0 | 7.17 | -4.02 | -18.89 | -0.67 | 0.0 | 5.63 | 4.91 | -11.85 | -24.81 | 16.31 | -6.96 | 16.97 | 4.44 | -12.94 | -35.56 | 1.36 | -1.45 | -5.56 | 1.15 | 8.49 | -72.42 | 0.75 | -5.06 | -16.67 | 11.41 | 0.0 | 0.0 | 3.93 | 0.0 | 1.55 | 1.51 | 0.0 | -28.77 | -1.68 | -66.34 | -358.46 | 3.76 | -15.12 | -43.29 | -1.69 | -50.89 | -11.92 | -3.37 | -58.22 | -291.86 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 10.9 | -3.28 | -4.72 | 0.04 | 0.0 | -95.51 | 4.15 | 0.0 | 21.7 | 0 | 0 | 0 | 7.47 | -8.57 | -44.21 | -0.67 | 0.0 | -203.08 | 5.57 | -4.79 | -48.81 | 17.53 | 12.95 | -18.04 | 5.1 | -2.3 | -38.78 | 1.38 | -1.43 | -5.48 | 1.06 | -49.28 | -79.69 | 0.79 | -4.82 | -13.19 | 11.41 | 0.0 | 0.0 | 3.93 | 0.0 | 1.55 | 1.51 | 0.0 | -28.77 | -1.01 | -206.06 | -174.26 | 4.43 | -13.14 | -39.65 | -1.12 | 36.0 | 6.67 | -2.13 | -2.4 | -1431.25 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 11.27 | -4.33 | -5.53 | 0.04 | -20.0 | -97.12 | 4.15 | 0.0 | 56.02 | 0 | 0 | 0 | 8.17 | 11.92 | -35.11 | -0.67 | 22.09 | -236.73 | 5.85 | 9.14 | -39.25 | 15.52 | 21.94 | -21.19 | 5.22 | -17.8 | -46.9 | 1.4 | -1.41 | -5.41 | 2.09 | -33.23 | -66.61 | 0.83 | -4.6 | -9.78 | 11.41 | 0.0 | 0.0 | 3.93 | 1.55 | 1.55 | 1.51 | -28.77 | -28.77 | -0.33 | -57.14 | -146.48 | 5.1 | -11.76 | -23.77 | -1.75 | -17.45 | -6.71 | -2.08 | -22.35 | -123.66 | 0.00 | -6.39 | 5.39 |
| 23Q1 (14) | 11.78 | -14.95 | -4.23 | 0.05 | -90.0 | 0.0 | 4.15 | 0.0 | 6.14 | 0 | 0 | 0 | 7.3 | -17.42 | -39.27 | -0.86 | -21.13 | -490.91 | 5.36 | -17.92 | -41.55 | 12.73 | -8.72 | -34.36 | 6.35 | -7.84 | -29.6 | 1.42 | -1.39 | -5.33 | 3.13 | -24.94 | -57.18 | 0.87 | -3.33 | -5.43 | 11.41 | 0.0 | 0.0 | 3.87 | 0.0 | 0.78 | 2.12 | 0.0 | 12.77 | -0.21 | -132.31 | -142.86 | 5.78 | -12.82 | -6.77 | -1.49 | 1.32 | 1.97 | -1.7 | -97.67 | -65.05 | 0.00 | 2.57 | 1.21 |
| 22Q4 (13) | 13.85 | 21.07 | 4.45 | 0.5 | -43.82 | -61.54 | 4.15 | 21.7 | 31.33 | 0 | 0 | 0 | 8.84 | -33.98 | -31.37 | -0.71 | -209.23 | -691.67 | 6.53 | -39.98 | -24.42 | 13.94 | -34.8 | -26.37 | 6.89 | -17.29 | -20.8 | 1.44 | -1.37 | -5.26 | 4.17 | -20.11 | -50.06 | 0.9 | -1.1 | -7.22 | 11.41 | 0.0 | 0.0 | 3.87 | 0.0 | 0.78 | 2.12 | 0.0 | 12.77 | 0.65 | -52.21 | 140.74 | 6.63 | -9.67 | 10.68 | -1.51 | -25.83 | 29.11 | -0.86 | -637.5 | 53.76 | 0.00 | 3.08 | 17.5 |
| 22Q3 (12) | 11.44 | -4.11 | -4.51 | 0.89 | -35.97 | -77.24 | 3.41 | 28.2 | 7.57 | 0 | 0 | 0 | 13.39 | 6.35 | 17.25 | 0.65 | 32.65 | 85.71 | 10.88 | 12.98 | 37.55 | 21.38 | 8.61 | 16.84 | 8.33 | -15.26 | -5.45 | 1.46 | -1.35 | -5.19 | 5.22 | -16.61 | 97.73 | 0.91 | -1.09 | -6.19 | 11.41 | 0.0 | 0.0 | 3.87 | 0.0 | 0.78 | 2.12 | 0.0 | 12.77 | 1.36 | 91.55 | 806.67 | 7.34 | 9.72 | 25.26 | -1.2 | 26.83 | 45.7 | 0.16 | 117.2 | 107.77 | 0.00 | 6.49 | 27.39 |
| 22Q2 (11) | 11.93 | -3.01 | 4.93 | 1.39 | 2680.0 | -56.29 | 2.66 | -31.97 | -22.9 | 0 | 0 | 0 | 12.59 | 4.74 | 14.66 | 0.49 | 122.73 | 276.92 | 9.63 | 5.02 | 31.02 | 19.69 | 1.56 | 14.63 | 9.83 | 8.98 | 39.04 | 1.48 | -1.33 | -5.13 | 6.26 | -14.36 | 112.93 | 0.92 | 0.0 | -3.16 | 11.41 | 0.0 | 0.0 | 3.87 | 0.78 | -12.05 | 2.12 | 12.77 | 9.84 | 0.71 | 44.9 | 187.65 | 6.69 | 7.9 | 21.2 | -1.64 | -7.89 | 24.07 | -0.93 | 9.71 | 68.69 | 0.00 | -10.11 | 18.49 |
| 22Q1 (10) | 12.3 | -7.24 | 12.12 | 0.05 | -96.15 | -98.19 | 3.91 | 23.73 | 237.07 | 0 | 0 | 0 | 12.02 | -6.68 | 16.14 | 0.22 | 83.33 | 166.67 | 9.17 | 6.13 | 32.13 | 19.39 | 2.39 | 18.53 | 9.02 | 3.68 | 50.58 | 1.5 | -1.32 | -5.06 | 7.31 | -12.46 | 39.77 | 0.92 | -5.15 | -5.15 | 11.41 | 0.0 | 0.0 | 3.84 | 0.0 | -12.73 | 1.88 | 0.0 | -2.59 | 0.49 | 81.48 | 152.13 | 6.2 | 3.51 | 15.03 | -1.52 | 28.64 | 22.05 | -1.03 | 44.62 | 64.36 | 0.00 | 19.08 | 32.16 |
| 21Q4 (9) | 13.26 | 10.68 | -0.75 | 1.3 | -66.75 | -55.48 | 3.16 | -0.32 | 170.09 | 0 | 0 | 0 | 12.88 | 12.78 | 23.02 | 0.12 | -65.71 | 118.18 | 8.64 | 9.23 | 48.45 | 18.93 | 3.46 | 27.05 | 8.7 | -1.25 | 78.64 | 1.52 | -1.3 | -5.0 | 8.35 | 216.29 | 50.99 | 0.97 | 0.0 | 7.78 | 11.41 | 0.0 | 0.0 | 3.84 | 0.0 | -12.73 | 1.88 | 0.0 | -2.59 | 0.27 | 80.0 | 144.26 | 5.99 | 2.22 | 4.72 | -2.13 | 3.62 | -13.3 | -1.86 | 9.71 | 25.3 | 0.00 | 11.76 | 12.43 |
| 21Q3 (8) | 11.98 | 5.36 | -8.69 | 3.91 | 22.96 | -26.92 | 3.17 | -8.12 | 272.94 | 0 | 0 | 0 | 11.42 | 4.01 | 3.91 | 0.35 | 169.23 | 172.92 | 7.91 | 7.62 | -1.12 | 18.30 | 6.55 | -7.71 | 8.81 | 24.61 | 63.15 | 1.54 | -1.28 | -4.94 | 2.64 | -10.2 | -51.82 | 0.97 | 2.11 | -4.9 | 11.41 | 0.0 | 0.0 | 3.84 | -12.73 | -12.73 | 1.88 | -2.59 | -2.59 | 0.15 | 118.52 | 200.0 | 5.86 | 6.16 | -8.15 | -2.21 | -2.31 | -5.24 | -2.06 | 30.64 | -0.49 | 0.00 | -0.95 | -9.34 |
| 21Q2 (7) | 11.37 | 3.65 | -21.1 | 3.18 | 14.8 | -68.45 | 3.45 | 197.41 | 1715.79 | 0 | 0 | 0 | 10.98 | 6.09 | 3.39 | 0.13 | 139.39 | 136.11 | 7.35 | 5.91 | -24.92 | 17.18 | 5.02 | 0 | 7.07 | 18.03 | 19.43 | 1.56 | -1.27 | -4.88 | 2.94 | -43.79 | -28.99 | 0.95 | -2.06 | 2.15 | 11.41 | 0.0 | 0.0 | 4.4 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | -0.81 | 13.83 | -252.83 | 5.52 | 2.41 | -19.53 | -2.16 | -10.77 | 7.3 | -2.97 | -2.77 | -65.0 | 0.00 | 0.26 | -7.76 |
| 21Q1 (6) | 10.97 | -17.89 | -17.02 | 2.77 | -5.14 | -67.49 | 1.16 | -0.85 | 0 | 0 | 0 | 0 | 10.35 | -1.15 | 48.49 | -0.33 | 50.0 | 61.18 | 6.94 | 19.24 | 20.91 | 16.36 | 9.74 | 0 | 5.99 | 23.0 | -10.46 | 1.58 | -1.25 | -4.82 | 5.23 | -5.42 | 185.79 | 0.97 | 7.78 | 11.49 | 11.41 | 0.0 | 0.0 | 4.4 | 0.0 | 0.0 | 1.93 | 0.0 | 51.97 | -0.94 | -54.1 | -160.65 | 5.39 | -5.77 | -25.35 | -1.95 | -3.72 | 2.01 | -2.89 | -16.06 | -556.82 | 0.00 | 1.31 | -6.02 |
| 20Q4 (5) | 13.36 | 1.83 | 5.45 | 2.92 | -45.42 | -64.69 | 1.17 | 37.65 | 0 | 0 | 0 | 0 | 10.47 | -4.73 | -10.97 | -0.66 | -37.5 | -40.43 | 5.82 | -27.25 | -41.8 | 14.90 | -24.85 | 0 | 4.87 | -9.81 | -14.71 | 1.6 | -1.23 | -4.76 | 5.53 | 0.91 | 202.19 | 0.9 | -11.76 | 20.0 | 11.41 | 0.0 | 0.0 | 4.4 | 0.0 | 0.0 | 1.93 | 0.0 | 51.97 | -0.61 | -1320.0 | -125.31 | 5.72 | -10.34 | -29.12 | -1.88 | 10.48 | 2.59 | -2.49 | -21.46 | -618.75 | 0.00 | -9.88 | -4.66 |
| 20Q3 (4) | 13.12 | -8.95 | 0.0 | 5.35 | -46.92 | 0.0 | 0.85 | 347.37 | 0.0 | 0 | 0 | 0.0 | 10.99 | 3.48 | 0.0 | -0.48 | -33.33 | 0.0 | 8.0 | -18.28 | 0.0 | 19.83 | 0 | 0.0 | 5.4 | -8.78 | 0.0 | 1.62 | -1.22 | 0.0 | 5.48 | 32.37 | 0.0 | 1.02 | 9.68 | 0.0 | 11.41 | 0.0 | 0.0 | 4.4 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.05 | -90.57 | 0.0 | 6.38 | -7.0 | 0.0 | -2.1 | 9.87 | 0.0 | -2.05 | -13.89 | 0.0 | 0.00 | 0.77 | 0.0 |
