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 | -29.15 | 0 | 0 | 0.4 | -21.57 | 0 | 0 | 20.39 | -51.81 | -0.83 | 0 | 3.76 | -56.33 | 18.44 | -9.38 | 3.18 | -42.39 | 0 | 0 | 0.7 | -64.82 | 4.4 | -8.33 | 8.0 | 0.0 | 1.18 | 26.88 | 0.26 | -3.7 | -0.09 | 0 | 1.35 | -67.7 | -0.07 | 0 | -0.16 | 0 | 0.29 | -0.87 |
| 2022 (9) | 7.72 | 40.88 | 0 | 0 | 0.51 | 0.0 | 0 | 0 | 42.31 | 37.91 | 2.49 | 124.32 | 8.61 | 5.13 | 20.35 | -23.77 | 5.52 | -22.03 | 0 | 0 | 1.99 | -20.4 | 4.8 | -8.05 | 8.0 | 0.0 | 0.93 | 13.41 | 0.27 | 3.85 | 2.97 | 106.25 | 4.18 | 65.87 | -0.1 | 0 | 2.87 | 145.3 | 0.29 | 0.26 |
| 2021 (8) | 5.48 | -51.07 | 1.07 | 148.84 | 0.51 | 0 | 0 | 0 | 30.68 | 197.86 | 1.11 | 38.75 | 8.19 | 204.46 | 26.69 | 2.21 | 7.08 | 440.46 | 0.01 | -50.0 | 2.5 | 0 | 5.22 | 12950.0 | 8.0 | 0.0 | 0.82 | 7.89 | 0.26 | 0.0 | 1.44 | 144.07 | 2.52 | 55.56 | -0.27 | 0 | 1.17 | 277.42 | 0.29 | 2686.1 |
| 2020 (7) | 11.2 | 117.9 | 0.43 | 0 | 0 | 0 | 0 | 0 | 10.3 | -23.99 | 0.8 | -47.37 | 2.69 | -8.81 | 26.12 | 19.96 | 1.31 | 24.76 | 0.02 | -60.0 | 0 | 0 | 0.04 | -20.0 | 8.0 | 60.0 | 0.76 | 0.0 | 0.26 | 0.0 | 0.59 | 0 | 1.62 | 95.18 | -0.28 | 0 | 0.31 | 0 | 0.01 | -55.68 |
| 2019 (6) | 5.14 | 197.11 | 0 | 0 | 0 | 0 | 0 | 0 | 13.55 | 14.64 | 1.52 | 162.07 | 2.95 | -0.67 | 21.77 | -13.35 | 1.05 | -32.69 | 0.05 | -64.29 | 0 | 0 | 0.05 | -16.67 | 5.0 | 12.11 | 0.76 | 0.0 | 0.26 | 0.0 | -0.2 | 0 | 0.83 | 0 | -0.3 | 0 | -0.5 | 0 | 0.02 | -45.76 |
| 2018 (5) | 1.73 | 10.19 | 0.7 | -9.09 | 0 | 0 | 0 | 0 | 11.82 | 26.15 | 0.58 | 0 | 2.97 | 16.93 | 25.13 | -7.31 | 1.56 | 23.81 | 0.14 | 0 | 0 | 0 | 0.06 | -14.29 | 4.46 | 0.0 | 0.76 | 0.0 | 0.26 | 0.0 | -1.72 | 0 | -0.69 | 0 | -0.22 | 0 | -1.94 | 0 | 0.04 | -29.5 |
| 2017 (4) | 1.57 | -37.45 | 0.77 | -53.89 | 0 | 0 | 0 | 0 | 9.37 | -17.73 | -1.04 | 0 | 2.54 | -2.68 | 27.11 | 18.3 | 1.26 | 14.55 | 0 | 0 | 0 | 0 | 0.07 | -78.12 | 4.46 | 14.36 | 0.76 | 0.0 | 0.26 | 0.0 | -2.43 | 0 | -1.4 | 0 | -0.06 | 0 | -2.49 | 0 | 0.06 | -43.48 |
| 2016 (3) | 2.51 | -20.57 | 1.67 | 70.41 | 0 | 0 | 0 | 0 | 11.39 | -1.21 | -1.41 | 0 | 2.61 | -3.69 | 22.91 | -2.51 | 1.1 | 30.95 | 0 | 0 | 0 | 0 | 0.32 | -21.95 | 3.9 | 0.0 | 0.76 | 5.56 | 0.26 | 0.0 | -1.38 | 0 | -0.36 | 0 | 0.02 | 0 | -1.36 | 0 | 0.11 | 18.96 |
| 2015 (2) | 3.16 | 7.48 | 0.98 | 3.16 | 0.4 | 100.0 | 0 | 0 | 11.53 | 37.92 | 0.43 | 0 | 2.71 | -13.42 | 23.50 | -37.22 | 0.84 | 21.74 | 0 | 0 | 0 | 0 | 0.41 | -12.77 | 3.9 | 0.0 | 0.72 | -25.0 | 0.26 | 0.0 | 0.42 | 0 | 1.4 | 42.86 | -0.01 | 0 | 0.41 | 0 | 0.09 | 70.67 |
| 2014 (1) | 2.94 | -19.45 | 0.95 | 6.74 | 0.2 | 0 | 0 | 0 | 8.36 | -2.79 | -0.65 | 0 | 3.13 | 59.69 | 37.44 | 64.28 | 0.69 | 38.0 | 0 | 0 | 0.4 | 0 | 0.47 | 17.5 | 3.9 | 0.0 | 0.96 | 0.0 | 0.26 | 0.0 | -0.24 | 0 | 0.98 | -39.88 | 0.04 | 0 | -0.2 | 0 | 0.05 | -25.35 |
| 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) | 5.05 | -8.35 | -25.07 | 0.6 | 200.0 | 0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0 | 5.61 | 55.4 | 28.08 | -0.06 | 83.78 | 82.35 | 5.39 | 49.72 | 17.94 | 33.09 | 38.42 | 99.18 | 2.58 | -16.23 | -22.52 | 0 | 0 | 0 | 0.4 | -20.0 | -50.0 | 4.11 | -1.67 | -8.87 | 8.0 | 0.0 | 0.0 | 1.08 | 0.0 | -8.47 | 0.26 | 0.0 | 0.0 | -0.9 | -7.14 | -742.86 | 0.45 | -10.0 | -71.52 | 0.02 | 100.0 | 300.0 | -0.88 | -6.02 | -776.92 | 0.28 | -1.53 | -2.87 |
| 24Q2 (19) | 5.51 | 1.1 | -42.54 | 0.2 | 0 | 0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0 | 3.61 | 2.56 | -26.77 | -0.37 | 22.92 | -54.17 | 3.6 | 4.05 | -27.42 | 23.90 | 13.17 | 69.11 | 3.08 | 12.41 | -9.94 | 0 | 0 | 0 | 0.5 | -16.67 | -44.44 | 4.18 | -2.56 | -9.33 | 8.0 | 0.0 | 0.0 | 1.08 | -8.47 | -8.47 | 0.26 | 0.0 | 0.0 | -0.84 | -47.37 | -278.72 | 0.5 | -42.53 | -73.96 | 0.01 | 200.0 | 106.25 | -0.83 | -43.1 | -367.74 | 0.29 | -1.84 | -3.23 |
| 24Q1 (18) | 5.45 | -0.37 | -41.33 | 0 | 0 | 0 | 0.4 | 0.0 | -21.57 | 0 | 0 | 0 | 3.52 | -0.85 | -53.25 | -0.48 | -108.7 | -2300.0 | 3.46 | -7.98 | -52.14 | 21.12 | 14.55 | 17.33 | 2.74 | -13.84 | -37.3 | 0 | 0 | 0 | 0.6 | -14.29 | -67.74 | 4.29 | -2.5 | -8.92 | 8.0 | 0.0 | 0.0 | 1.18 | 0.0 | 26.88 | 0.26 | 0.0 | -3.7 | -0.57 | -533.33 | -160.0 | 0.87 | -35.56 | -59.72 | -0.01 | 85.71 | 87.5 | -0.58 | -262.5 | -166.67 | 0.29 | 0.22 | -9.82 |
| 23Q4 (17) | 5.47 | -18.84 | -29.15 | 0 | 0 | 0 | 0.4 | 0.0 | -21.57 | 0 | 0 | 0 | 3.55 | -18.95 | -66.73 | -0.23 | 32.35 | -157.5 | 3.76 | -17.72 | -56.33 | 18.44 | 11.01 | -9.4 | 3.18 | -4.5 | -42.39 | 0 | 0 | 0 | 0.7 | -12.5 | -64.82 | 4.4 | -2.44 | -8.33 | 8.0 | 0.0 | 0.0 | 1.18 | 0.0 | 26.88 | 0.26 | 0.0 | -3.7 | -0.09 | -164.29 | -103.03 | 1.35 | -14.56 | -67.7 | -0.07 | -600.0 | 30.0 | -0.16 | -223.08 | -105.57 | 0.29 | 0.27 | -0.87 |
| 23Q3 (16) | 6.74 | -29.72 | 32.68 | 0 | 0 | 0 | 0.4 | 0.0 | -21.57 | 0 | 0 | 0 | 4.38 | -11.16 | -63.38 | -0.34 | -41.67 | -135.05 | 4.57 | -7.86 | -57.21 | 16.61 | 17.52 | -35.68 | 3.33 | -2.63 | -57.58 | 0 | 0 | 0 | 0.8 | -11.11 | -62.09 | 4.51 | -2.17 | -8.15 | 8.0 | 0.0 | 0.0 | 1.18 | 0.0 | 26.88 | 0.26 | 0.0 | -3.7 | 0.14 | -70.21 | -94.64 | 1.58 | -17.71 | -58.64 | -0.01 | 93.75 | 92.86 | 0.13 | -58.06 | -94.74 | 0.29 | -1.9 | 0.56 |
| 23Q2 (15) | 9.59 | 3.23 | 96.52 | 0 | 0 | 0 | 0.4 | -21.57 | -21.57 | 0 | 0 | 0 | 4.93 | -34.53 | -50.7 | -0.24 | -1100.0 | -134.78 | 4.96 | -31.4 | -47.4 | 14.14 | -21.48 | -40.12 | 3.42 | -21.74 | -56.6 | 0 | 0 | 0 | 0.9 | -51.61 | -59.82 | 4.61 | -2.12 | -7.98 | 8.0 | 0.0 | 0.0 | 1.18 | 26.88 | 26.88 | 0.26 | -3.7 | -3.7 | 0.47 | -50.53 | -71.34 | 1.92 | -11.11 | -32.63 | -0.16 | -100.0 | 15.79 | 0.31 | -64.37 | -78.62 | 0.30 | -8.53 | 1.84 |
| 23Q1 (14) | 9.29 | 20.34 | 37.63 | 0 | 0 | -100.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0 | 7.53 | -29.43 | -22.13 | -0.02 | -105.0 | -104.55 | 7.23 | -16.03 | -7.54 | 18.00 | -11.55 | -12.91 | 4.37 | -20.83 | -38.1 | 0 | 0 | -100.0 | 1.86 | -6.53 | -21.52 | 4.71 | -1.88 | -7.83 | 8.0 | 0.0 | 0.0 | 0.93 | 0.0 | 13.41 | 0.27 | 0.0 | 3.85 | 0.95 | -68.01 | -12.04 | 2.16 | -48.33 | 0.0 | -0.08 | 20.0 | 50.0 | 0.87 | -69.69 | -5.43 | 0.32 | 10.17 | 7.05 |
| 22Q4 (13) | 7.72 | 51.97 | 40.88 | 0 | 0 | -100.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0 | 10.67 | -10.79 | 9.77 | 0.4 | -58.76 | -4.76 | 8.61 | -19.38 | 5.13 | 20.35 | -21.19 | -23.73 | 5.52 | -29.68 | -22.03 | 0 | 0 | -100.0 | 1.99 | -5.69 | -20.4 | 4.8 | -2.24 | -8.05 | 8.0 | 0.0 | 0.0 | 0.93 | 0.0 | 13.41 | 0.27 | 0.0 | 3.85 | 2.97 | 13.79 | 106.25 | 4.18 | 9.42 | 65.87 | -0.1 | 28.57 | 62.96 | 2.87 | 16.19 | 145.3 | 0.29 | 1.71 | 0.26 |
| 22Q3 (12) | 5.08 | 4.1 | 37.67 | 0 | 0 | -100.0 | 0.51 | 0.0 | 0.0 | 0 | 0 | 0 | 11.96 | 19.6 | 13.26 | 0.97 | 40.58 | 136.59 | 10.68 | 13.26 | 12.9 | 25.83 | 9.42 | -34.15 | 7.85 | -0.38 | 12.79 | 0 | 0 | -100.0 | 2.11 | -5.8 | -19.77 | 4.91 | -2.0 | -7.88 | 8.0 | 0.0 | 0.0 | 0.93 | 0.0 | 13.41 | 0.27 | 0.0 | 3.85 | 2.61 | 59.15 | 153.4 | 3.82 | 34.04 | 81.04 | -0.14 | 26.32 | 53.33 | 2.47 | 70.34 | 238.36 | 0.29 | -0.65 | -2.54 |
| 22Q2 (11) | 4.88 | -27.7 | 10.16 | 0 | -100.0 | -100.0 | 0.51 | 0.0 | 363.64 | 0 | 0 | 0 | 10.0 | 3.41 | 26.9 | 0.69 | 56.82 | 228.57 | 9.43 | 20.59 | 40.75 | 23.60 | 14.19 | -41.06 | 7.88 | 11.61 | 13.22 | 0 | -100.0 | -100.0 | 2.24 | -5.49 | 111.32 | 5.01 | -1.96 | -7.73 | 8.0 | 0.0 | 0.0 | 0.93 | 13.41 | 13.41 | 0.27 | 3.85 | 3.85 | 1.64 | 51.85 | 164.52 | 2.85 | 31.94 | 67.65 | -0.19 | -18.75 | 36.67 | 1.45 | 57.61 | 353.12 | 0.29 | -3.84 | -1.6 |
| 22Q1 (10) | 6.75 | 23.18 | -40.89 | 0.57 | -46.73 | 32.56 | 0.51 | 0.0 | 0 | 0 | 0 | 0 | 9.67 | -0.51 | 282.21 | 0.44 | 4.76 | 528.57 | 7.82 | -4.52 | 250.67 | 20.67 | -22.54 | 0.95 | 7.06 | -0.28 | 355.48 | 0.01 | 0.0 | 0.0 | 2.37 | -5.2 | 0 | 5.11 | -2.11 | 10120.0 | 8.0 | 0.0 | 0.0 | 0.82 | 0.0 | 7.89 | 0.26 | 0.0 | 0.0 | 1.08 | -25.0 | 63.64 | 2.16 | -14.29 | 27.81 | -0.16 | 40.74 | 40.74 | 0.92 | -21.37 | 135.9 | 0.30 | 3.18 | 2789.91 |
| 21Q4 (9) | 5.48 | 48.51 | -51.07 | 1.07 | 10.31 | 148.84 | 0.51 | 0.0 | 0 | 0 | 0 | 0 | 9.72 | -7.95 | 208.57 | 0.42 | 2.44 | 50.0 | 8.19 | -13.42 | 204.46 | 26.69 | -31.96 | 2.28 | 7.08 | 1.72 | 440.46 | 0.01 | -50.0 | -50.0 | 2.5 | -4.94 | 0 | 5.22 | -2.06 | 12950.0 | 8.0 | 0.0 | 0.0 | 0.82 | 0.0 | 7.89 | 0.26 | 0.0 | 0.0 | 1.44 | 39.81 | 144.07 | 2.52 | 19.43 | 55.56 | -0.27 | 10.0 | 3.57 | 1.17 | 60.27 | 277.42 | 0.29 | -1.12 | 2686.1 |
| 21Q3 (8) | 3.69 | -16.7 | -66.18 | 0.97 | -50.0 | 120.45 | 0.51 | 363.64 | 0 | 0 | 0 | 0 | 10.56 | 34.01 | 233.12 | 0.41 | 95.24 | 10.81 | 9.46 | 41.19 | 279.92 | 39.22 | -2.07 | 64.44 | 6.96 | 0.0 | 456.8 | 0.02 | 100.0 | -33.33 | 2.63 | 148.11 | 0 | 5.33 | -1.84 | 13225.0 | 8.0 | 0.0 | 0.0 | 0.82 | 0.0 | 7.89 | 0.26 | 0.0 | 0.0 | 1.03 | 66.13 | 221.88 | 2.11 | 24.12 | 57.46 | -0.3 | 0.0 | 3.23 | 0.73 | 128.12 | 7200.0 | 0.30 | 0.3 | 2499.63 |
| 21Q2 (7) | 4.43 | -61.21 | -58.17 | 1.94 | 351.16 | 340.91 | 0.11 | 0 | 0 | 0 | 0 | 0 | 7.88 | 211.46 | 286.27 | 0.21 | 200.0 | 40.0 | 6.7 | 200.45 | 270.17 | 40.05 | 95.57 | 0 | 6.96 | 349.03 | 452.38 | 0.01 | 0.0 | -66.67 | 1.06 | 0 | 0 | 5.43 | 10760.0 | 13475.0 | 8.0 | 0.0 | 0.0 | 0.82 | 7.89 | 7.89 | 0.26 | 0.0 | 0.0 | 0.62 | -6.06 | 1133.33 | 1.7 | 0.59 | 75.26 | -0.3 | -11.11 | 14.29 | 0.32 | -17.95 | 178.05 | 0.30 | 2724.02 | 2422.22 |
| 21Q1 (6) | 11.42 | 1.96 | 174.52 | 0.43 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.53 | -19.68 | 29.74 | 0.07 | -75.0 | 800.0 | 2.23 | -17.1 | 12.63 | 20.48 | -21.52 | 0 | 1.55 | 18.32 | 39.64 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.05 | 25.0 | 0.0 | 8.0 | 0.0 | 60.0 | 0.76 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.66 | 11.86 | 414.29 | 1.69 | 4.32 | 106.1 | -0.27 | 3.57 | 15.62 | 0.39 | 25.81 | 173.58 | 0.01 | -0.52 | -51.25 |
| 20Q4 (5) | 11.2 | 2.66 | 117.9 | 0.43 | -2.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.15 | -0.63 | -3.96 | 0.28 | -24.32 | -6.67 | 2.69 | 8.03 | -8.81 | 26.09 | 9.39 | 0 | 1.31 | 4.8 | 24.76 | 0.02 | -33.33 | -60.0 | 0 | 0 | 0 | 0.04 | 0.0 | -20.0 | 8.0 | 0.0 | 60.0 | 0.76 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.59 | 84.38 | 395.0 | 1.62 | 20.9 | 95.18 | -0.28 | 9.68 | 6.67 | 0.31 | 3000.0 | 162.0 | 0.01 | -7.74 | -55.68 |
| 20Q3 (4) | 10.91 | 3.02 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.17 | 55.39 | 0.0 | 0.37 | 146.67 | 0.0 | 2.49 | 37.57 | 0.0 | 23.85 | 0 | 0.0 | 1.25 | -0.79 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 8.0 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.32 | 633.33 | 0.0 | 1.34 | 38.14 | 0.0 | -0.31 | 11.43 | 0.0 | 0.01 | 102.44 | 0.0 | 0.01 | -2.68 | 0.0 |
