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) | 7.16 | -37.03 | 10.5 | -0.38 | 0.25 | -70.59 | 0 | 0 | 43.8 | 37.26 | 1.0 | 222.58 | 12.98 | 15.58 | 29.63 | -15.79 | 16.87 | 26.94 | 0 | 0 | 0.06 | -80.65 | 0.85 | 7.59 | 7.31 | 0.0 | 2.18 | 1.87 | 0.14 | -91.3 | 4.03 | 122.65 | 6.35 | 14.21 | -0.16 | 0 | 3.87 | 131.74 | -0.01 | 0 |
| 2022 (9) | 11.37 | 37.48 | 10.54 | 15.82 | 0.85 | 157.58 | 0 | 0 | 31.91 | -24.79 | 0.31 | -85.71 | 11.23 | 9.88 | 35.19 | 46.11 | 13.29 | -17.81 | 0.11 | 0.0 | 0.31 | -53.73 | 0.79 | 6.76 | 7.31 | 0.0 | 2.14 | 11.46 | 1.61 | 43.75 | 1.81 | -45.81 | 5.56 | -12.85 | -0.14 | 0 | 1.67 | -3.47 | -0.00 | 0 |
| 2021 (8) | 8.27 | -36.87 | 9.1 | 30.0 | 0.33 | -72.5 | 0 | 0 | 42.43 | -19.23 | 2.17 | -52.52 | 10.22 | -4.84 | 24.09 | 17.81 | 16.17 | 12.37 | 0.11 | 0.0 | 0.67 | -49.62 | 0.74 | -1.33 | 7.31 | 9.76 | 1.92 | 30.61 | 1.12 | 89.83 | 3.34 | -33.6 | 6.38 | -10.01 | -1.61 | 0 | 1.73 | -55.75 | 0.01 | -53.34 |
| 2020 (7) | 13.1 | 94.94 | 7.0 | 23.89 | 1.2 | 20.0 | 0 | 0 | 52.53 | 30.25 | 4.57 | 437.65 | 10.74 | 8.59 | 20.45 | -16.63 | 14.39 | 24.91 | 0.11 | -8.33 | 1.33 | -21.76 | 0.75 | 0.0 | 6.66 | 0.0 | 1.47 | 6.52 | 0.59 | 126.92 | 5.03 | 264.49 | 7.09 | 134.77 | -1.12 | 0 | 3.91 | 394.94 | 0.02 | 126.17 |
| 2019 (6) | 6.72 | -8.82 | 5.65 | -13.08 | 1.0 | 0 | 0 | 0 | 40.33 | 3.89 | 0.85 | -36.09 | 9.89 | 11.88 | 24.52 | 7.69 | 11.52 | -5.5 | 0.12 | 0.0 | 1.7 | 0 | 0.75 | -3.85 | 6.66 | 0.0 | 1.38 | 10.4 | 0.26 | -46.94 | 1.38 | -4.17 | 3.02 | -5.03 | -0.59 | 0 | 0.79 | -33.05 | 0.01 | -23.62 |
| 2018 (5) | 7.37 | -13.9 | 6.5 | 38.3 | 0 | 0 | 0 | 0 | 38.82 | 11.49 | 1.33 | 14.66 | 8.84 | 21.6 | 22.77 | 9.07 | 12.19 | 37.74 | 0.12 | 0.0 | 0 | 0 | 0.78 | 2.63 | 6.66 | 0.0 | 1.25 | 10.62 | 0.49 | 0 | 1.44 | 15.2 | 3.18 | 33.61 | -0.26 | 0 | 1.18 | 55.26 | 0.01 | 13.84 |
| 2017 (4) | 8.56 | 44.84 | 4.7 | 27.03 | 0 | 0 | 0 | 0 | 34.82 | 12.8 | 1.16 | 41.46 | 7.27 | 1.96 | 20.88 | -9.6 | 8.85 | -6.94 | 0.12 | 0.0 | 0 | 0 | 0.76 | -8.43 | 6.66 | 0.0 | 1.13 | 7.62 | 0 | 0 | 1.25 | 52.44 | 2.38 | 27.27 | -0.49 | 0 | 0.76 | -20.0 | 0.01 | 32.43 |
| 2016 (3) | 5.91 | 27.65 | 3.7 | 39.1 | 0 | 0 | 0 | 0 | 30.87 | 17.2 | 0.82 | 203.7 | 7.13 | 20.24 | 23.10 | 2.59 | 9.51 | 6.73 | 0.12 | 0.0 | 0 | 0 | 0.83 | -2.35 | 6.66 | 0.0 | 1.05 | 2.94 | 0 | 0 | 0.82 | 203.7 | 1.87 | 44.96 | 0.13 | -64.86 | 0.95 | 48.44 | 0.01 | -20.36 |
| 2015 (2) | 4.63 | -18.49 | 2.66 | 19.82 | 0 | 0 | 0 | 0 | 26.34 | -10.07 | 0.27 | -22.86 | 5.93 | 33.86 | 22.51 | 48.85 | 8.91 | 18.01 | 0.12 | 0.0 | 0 | 0 | 0.85 | -2.3 | 6.66 | 2.94 | 1.02 | 3.03 | 0 | 0 | 0.27 | -60.87 | 1.29 | -23.21 | 0.37 | 164.29 | 0.64 | -22.89 | 0.01 | -33.28 |
| 2014 (1) | 5.68 | 4.41 | 2.22 | 177.5 | 0 | 0 | 0 | 0 | 29.29 | -4.03 | 0.35 | 0 | 4.43 | -8.28 | 15.12 | -4.43 | 7.55 | 4.86 | 0.12 | 0.0 | 0 | 0 | 0.87 | -1.14 | 6.47 | 3.03 | 0.99 | 0.0 | 0 | 0 | 0.69 | -22.47 | 1.68 | -10.64 | 0.14 | 0 | 0.83 | 18.57 | 0.01 | -16.8 |
| 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) | 6.55 | -9.15 | -35.4 | 13.2 | 3.12 | 34.69 | 0.13 | -31.58 | -48.0 | 0 | 0 | 0 | 8.46 | -13.5 | -22.1 | -0.8 | -4100.0 | -350.0 | 14.01 | -9.5 | 17.73 | 35.16 | -4.05 | 27.1 | 17.78 | -5.68 | -4.77 | 0.19 | 0.0 | 72.73 | 5.95 | 0.0 | 4476.92 | 0.86 | -2.27 | -2.27 | 7.31 | 0.0 | 0.0 | 2.28 | 0.0 | 4.59 | 0.16 | 0.0 | 14.29 | 2.54 | -23.95 | -38.2 | 4.98 | -13.84 | -22.43 | 0.38 | -48.65 | -41.54 | 2.92 | -28.43 | -38.66 | -0.01 | -16.2 | -100.87 |
| 24Q2 (19) | 7.21 | -9.08 | -47.02 | 12.8 | 9.4 | 37.04 | 0.19 | -24.0 | -24.0 | 0 | 0 | 0 | 9.78 | -9.94 | -13.6 | 0.02 | -71.43 | -95.0 | 15.48 | 9.32 | 28.57 | 36.64 | 13.31 | 20.72 | 18.85 | 8.27 | 24.5 | 0.19 | 0.0 | 72.73 | 5.95 | 0.0 | 3031.58 | 0.88 | 1.15 | 2.33 | 7.31 | 0.0 | 0.0 | 2.28 | 4.59 | 4.59 | 0.16 | 14.29 | 14.29 | 3.34 | -18.54 | -11.87 | 5.78 | -9.83 | -5.25 | 0.74 | 45.1 | 1750.0 | 4.08 | -11.5 | 6.53 | -0.01 | -17.84 | -206.36 |
| 24Q1 (18) | 7.93 | 10.75 | -39.19 | 11.7 | 11.43 | 18.9 | 0.25 | 0.0 | -69.88 | 0 | 0 | 0 | 10.86 | 1.02 | -0.09 | 0.07 | 187.5 | -80.56 | 14.16 | 9.09 | 20.82 | 32.34 | 9.12 | -1.39 | 17.41 | 3.2 | 42.24 | 0.19 | 0 | 72.73 | 5.95 | 9816.67 | 2280.0 | 0.87 | 2.35 | 10.13 | 7.31 | 0.0 | 0.0 | 2.18 | 0.0 | 1.87 | 0.14 | 0.0 | -91.3 | 4.1 | 1.74 | 88.94 | 6.41 | 0.94 | 8.28 | 0.51 | 418.75 | 312.5 | 4.61 | 19.12 | 138.86 | -0.01 | -66.26 | -252.74 |
| 23Q4 (17) | 7.16 | -29.39 | -37.03 | 10.5 | 7.14 | -0.38 | 0.25 | 0.0 | -70.59 | 0 | 0 | 0 | 10.75 | -1.01 | 7.82 | -0.08 | -125.0 | -142.11 | 12.98 | 9.08 | 15.58 | 29.63 | 7.13 | -15.79 | 16.87 | -9.64 | 26.94 | 0 | -100.0 | -100.0 | 0.06 | -53.85 | -80.65 | 0.85 | -3.41 | 7.59 | 7.31 | 0.0 | 0.0 | 2.18 | 0.0 | 1.87 | 0.14 | 0.0 | -91.3 | 4.03 | -1.95 | 122.65 | 6.35 | -1.09 | 14.21 | -0.16 | -124.62 | -14.29 | 3.87 | -18.7 | 131.74 | -0.01 | 11.77 | -422.58 |
| 23Q3 (16) | 10.14 | -25.5 | 10.1 | 9.8 | 4.93 | -0.51 | 0.25 | 0.0 | -71.59 | 0 | 0 | 0 | 10.86 | -4.06 | 44.61 | 0.32 | -20.0 | -8.57 | 11.9 | -1.16 | 12.26 | 27.66 | -8.86 | -20.62 | 18.67 | 23.32 | 21.0 | 0.11 | 0.0 | 0.0 | 0.13 | -31.58 | -65.79 | 0.88 | 2.33 | 7.32 | 7.31 | 0.0 | 0.0 | 2.18 | 0.0 | 1.87 | 0.14 | 0.0 | -91.3 | 4.11 | 8.44 | 156.88 | 6.42 | 5.25 | 20.0 | 0.65 | 1525.0 | 91.18 | 4.76 | 24.28 | 145.36 | -0.01 | -77.22 | -300.77 |
| 23Q2 (15) | 13.61 | 4.37 | 67.4 | 9.34 | -5.08 | -10.62 | 0.25 | -69.88 | -37.5 | 0 | 0 | 0 | 11.32 | 4.14 | 53.18 | 0.4 | 11.11 | 3900.0 | 12.04 | 2.73 | 16.55 | 30.35 | -7.45 | -6.45 | 15.14 | 23.69 | -4.12 | 0.11 | 0.0 | 0.0 | 0.19 | -24.0 | -56.82 | 0.86 | 8.86 | 10.26 | 7.31 | 0.0 | 0.0 | 2.18 | 1.87 | 1.87 | 0.14 | -91.3 | -91.3 | 3.79 | 74.65 | 200.79 | 6.1 | 3.04 | 21.76 | 0.04 | 116.67 | 106.45 | 3.83 | 98.45 | 498.44 | -0.00 | -35.68 | -205.23 |
| 23Q1 (14) | 13.04 | 14.69 | 45.05 | 9.84 | -6.64 | 4.13 | 0.83 | -2.35 | 151.52 | 0 | 0 | 0 | 10.87 | 9.03 | 54.4 | 0.36 | 89.47 | 250.0 | 11.72 | 4.36 | 21.45 | 32.79 | -6.82 | 20.47 | 12.24 | -7.9 | -24.82 | 0.11 | 0.0 | 0.0 | 0.25 | -19.35 | -84.18 | 0.79 | 0.0 | 3.95 | 7.31 | 0.0 | 0.0 | 2.14 | 0.0 | 11.46 | 1.61 | 0.0 | 43.75 | 2.17 | 19.89 | -29.77 | 5.92 | 6.47 | -3.58 | -0.24 | -71.43 | 77.98 | 1.93 | 15.57 | -3.5 | -0.00 | -146.31 | -130.45 |
| 22Q4 (13) | 11.37 | 23.45 | 37.48 | 10.54 | 7.01 | 15.82 | 0.85 | -3.41 | 157.58 | 0 | 0 | 0 | 9.97 | 32.76 | 17.57 | 0.19 | -45.71 | 1800.0 | 11.23 | 5.94 | 9.88 | 35.19 | 1.0 | 46.11 | 13.29 | -13.87 | -17.81 | 0.11 | 0.0 | 0.0 | 0.31 | -18.42 | -53.73 | 0.79 | -3.66 | 6.76 | 7.31 | 0.0 | 0.0 | 2.14 | 0.0 | 11.46 | 1.61 | 0.0 | 43.75 | 1.81 | 13.12 | -45.81 | 5.56 | 3.93 | -12.85 | -0.14 | -141.18 | 91.3 | 1.67 | -13.92 | -3.47 | -0.00 | 32.33 | -113.89 |
| 22Q3 (12) | 9.21 | 13.28 | 15.99 | 9.85 | -5.74 | 118.89 | 0.88 | 120.0 | 91.3 | 0 | 0 | 0 | 7.51 | 1.62 | -15.9 | 0.35 | 3400.0 | 288.89 | 10.6 | 2.61 | 2.51 | 34.85 | 7.4 | 57.75 | 15.43 | -2.28 | 1.85 | 0.11 | 0.0 | 0.0 | 0.38 | -13.64 | -39.68 | 0.82 | 5.13 | 10.81 | 7.31 | 0.0 | 0.0 | 2.14 | 0.0 | 11.46 | 1.61 | 0.0 | 43.75 | 1.6 | 26.98 | -51.66 | 5.35 | 6.79 | -15.75 | 0.34 | 154.84 | 122.52 | 1.94 | 203.12 | 7.78 | -0.00 | -146.53 | -117.95 |
| 22Q2 (11) | 8.13 | -9.57 | -39.64 | 10.45 | 10.58 | 27.44 | 0.4 | 21.21 | -60.4 | 0 | 0 | 0 | 7.39 | 4.97 | -32.82 | 0.01 | 104.17 | -98.48 | 10.33 | 7.05 | 10.96 | 32.44 | 19.18 | 89.22 | 15.79 | -3.01 | 4.16 | 0.11 | 0.0 | 0.0 | 0.44 | -72.15 | -48.24 | 0.78 | 2.63 | 5.41 | 7.31 | 0.0 | 9.76 | 2.14 | 11.46 | 45.58 | 1.61 | 43.75 | 172.88 | 1.26 | -59.22 | -82.28 | 5.01 | -18.4 | -45.37 | -0.62 | 43.12 | 58.39 | 0.64 | -68.0 | -88.61 | 0.00 | -60.74 | -69.53 |
| 22Q1 (10) | 8.99 | 8.71 | -25.39 | 9.45 | 3.85 | 29.45 | 0.33 | 0.0 | -69.44 | 0 | 0 | 0 | 7.04 | -16.98 | -49.79 | -0.24 | -2500.0 | -116.9 | 9.65 | -5.58 | -15.94 | 27.22 | 13.01 | 34.85 | 16.28 | 0.68 | 11.97 | 0.11 | 0.0 | 0.0 | 1.58 | 135.82 | 39.82 | 0.76 | 2.7 | 0.0 | 7.31 | 0.0 | 9.76 | 1.92 | 0.0 | 30.61 | 1.12 | 0.0 | 89.83 | 3.09 | -7.49 | -52.09 | 6.14 | -3.76 | -27.85 | -1.09 | 32.3 | 5.22 | 2.0 | 15.61 | -62.26 | 0.01 | 12.35 | -45.13 |
| 21Q4 (9) | 8.27 | 4.16 | -36.87 | 9.1 | 102.22 | 30.0 | 0.33 | -28.26 | -72.5 | 0 | 0 | 0 | 8.48 | -5.04 | -34.06 | 0.01 | -88.89 | -98.97 | 10.22 | -1.16 | -4.84 | 24.09 | 9.04 | 17.81 | 16.17 | 6.73 | 12.37 | 0.11 | 0.0 | 0.0 | 0.67 | 6.35 | -49.62 | 0.74 | 0.0 | -1.33 | 7.31 | 0.0 | 9.76 | 1.92 | 0.0 | 30.61 | 1.12 | 0.0 | 89.83 | 3.34 | 0.91 | -33.6 | 6.38 | 0.47 | -10.01 | -1.61 | -6.62 | -43.75 | 1.73 | -3.89 | -55.75 | 0.01 | -12.55 | -53.34 |
| 21Q3 (8) | 7.94 | -41.05 | -33.5 | 4.5 | -45.12 | -34.5 | 0.46 | -54.46 | -68.71 | 0 | 0 | 0 | 8.93 | -18.82 | -45.62 | 0.09 | -86.36 | -95.69 | 10.34 | 11.06 | -23.63 | 22.09 | 28.83 | -19.0 | 15.15 | -0.07 | 38.74 | 0.11 | 0.0 | -8.33 | 0.63 | -25.88 | -55.0 | 0.74 | 0.0 | -1.33 | 7.31 | 9.76 | 9.76 | 1.92 | 30.61 | 30.61 | 1.12 | 89.83 | 89.83 | 3.31 | -53.45 | -18.47 | 6.35 | -30.75 | 3.76 | -1.51 | -1.34 | -60.64 | 1.8 | -67.97 | -42.31 | 0.01 | -21.02 | -34.8 |
| 21Q2 (7) | 13.47 | 11.78 | 30.9 | 8.2 | 12.33 | 35.09 | 1.01 | -6.48 | -30.82 | 0 | 0 | 0 | 11.0 | -21.54 | -18.94 | 0.66 | -53.52 | -51.47 | 9.31 | -18.9 | -22.74 | 17.15 | -15.06 | 0 | 15.16 | 4.26 | 53.29 | 0.11 | 0.0 | -8.33 | 0.85 | -24.78 | -51.15 | 0.74 | -2.63 | 0.0 | 6.66 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 7.11 | 10.23 | 260.91 | 9.17 | 7.76 | 127.54 | -1.49 | -29.57 | -93.51 | 5.62 | 6.04 | 368.33 | 0.01 | -29.29 | 23.15 |
| 21Q1 (6) | 12.05 | -8.02 | 62.4 | 7.3 | 4.29 | 7.35 | 1.08 | -10.0 | 0.93 | 0 | 0 | 0 | 14.02 | 9.02 | 44.83 | 1.42 | 46.39 | 846.67 | 11.48 | 6.89 | 17.62 | 20.19 | -1.27 | 0 | 14.54 | 1.04 | 46.13 | 0.11 | 0.0 | -8.33 | 1.13 | -15.04 | -18.71 | 0.76 | 1.33 | 1.33 | 6.66 | 0.0 | 0.0 | 1.47 | 0.0 | 6.52 | 0.59 | 0.0 | 126.92 | 6.45 | 28.23 | 321.57 | 8.51 | 20.03 | 168.45 | -1.15 | -2.68 | -116.98 | 5.3 | 35.55 | 430.0 | 0.02 | -4.45 | 191.39 |
| 20Q4 (5) | 13.1 | 9.72 | 94.94 | 7.0 | 1.89 | 23.89 | 1.2 | -18.37 | 20.0 | 0 | 0 | 0 | 12.86 | -21.68 | 28.86 | 0.97 | -53.59 | 646.15 | 10.74 | -20.68 | 8.59 | 20.45 | -25.03 | 0 | 14.39 | 31.78 | 24.91 | 0.11 | -8.33 | -8.33 | 1.33 | -5.0 | -21.76 | 0.75 | 0.0 | 0.0 | 6.66 | 0.0 | 0.0 | 1.47 | 0.0 | 6.52 | 0.59 | 0.0 | 126.92 | 5.03 | 23.89 | 264.49 | 7.09 | 15.85 | 134.77 | -1.12 | -19.15 | -89.83 | 3.91 | 25.32 | 394.94 | 0.02 | 22.2 | 126.17 |
| 20Q3 (4) | 11.94 | 16.03 | 0.0 | 6.87 | 13.18 | 0.0 | 1.47 | 0.68 | 0.0 | 0 | 0 | 0.0 | 16.42 | 21.0 | 0.0 | 2.09 | 53.68 | 0.0 | 13.54 | 12.37 | 0.0 | 27.27 | 0 | 0.0 | 10.92 | 10.41 | 0.0 | 0.12 | 0.0 | 0.0 | 1.4 | -19.54 | 0.0 | 0.75 | 1.35 | 0.0 | 6.66 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 4.06 | 106.09 | 0.0 | 6.12 | 51.86 | 0.0 | -0.94 | -22.08 | 0.0 | 3.12 | 160.0 | 0.0 | 0.01 | 49.17 | 0.0 |
