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) | 12.24 | -28.5 | 0.45 | -18.18 | 0.58 | -6.45 | 0 | 0 | 32.52 | 6.76 | 0.79 | 0 | 11.67 | 12.86 | 35.89 | 5.71 | 2.0 | -20.95 | 0 | 0 | 2.0 | -50.86 | 0.68 | 0 | 8.93 | 0.0 | 1.44 | 0.0 | 3.63 | -14.18 | 0.59 | 0 | 5.66 | 5.99 | -3.7 | 0 | -3.11 | 0 | 0.08 | 66.53 |
| 2022 (9) | 17.12 | -4.04 | 0.55 | -81.36 | 0.62 | 55.0 | 0 | 0 | 30.46 | -13.83 | -0.49 | 0 | 10.34 | -12.3 | 33.95 | 1.78 | 2.53 | -15.38 | 0.08 | 0 | 4.07 | -13.22 | 0 | 0 | 8.93 | 0.0 | 1.44 | 14.29 | 4.23 | 9.87 | -0.33 | 0 | 5.34 | -22.5 | -3.63 | 0 | -3.96 | 0 | 0.05 | 6.63 |
| 2021 (8) | 17.84 | -25.91 | 2.95 | -73.13 | 0.4 | -33.33 | 0 | 0 | 35.35 | 13.3 | 1.78 | 0 | 11.79 | 4.34 | 33.35 | -7.91 | 2.99 | 20.56 | 0 | 0 | 4.69 | 159.12 | 0 | 0 | 8.93 | 0.0 | 1.26 | -46.84 | 3.85 | -3.51 | 1.78 | 0 | 6.89 | 34.83 | -4.23 | 0 | -2.45 | 0 | 0.05 | 56.11 |
| 2020 (7) | 24.08 | 17.35 | 10.98 | 2.33 | 0.6 | 0.0 | 0 | 0 | 31.2 | 5.12 | -3.85 | 0 | 11.3 | 10.78 | 36.22 | 5.39 | 2.48 | 24.0 | 0 | 0 | 1.81 | -25.21 | 0 | 0 | 8.93 | 12.47 | 2.37 | 4.41 | 3.99 | 133.33 | -1.24 | 0 | 5.11 | -47.16 | -3.85 | 0 | -5.09 | 0 | 0.03 | 198.06 |
| 2019 (6) | 20.52 | 4.37 | 10.73 | 23.19 | 0.6 | 30.43 | 0 | 0 | 29.68 | -16.37 | 0.96 | 50.0 | 10.2 | -27.35 | 34.37 | -13.13 | 2.0 | -4.31 | 0 | 0 | 2.42 | -19.87 | 0 | 0 | 7.94 | 0.0 | 2.27 | 2.71 | 1.71 | 0.0 | 5.7 | 8.37 | 9.67 | 5.34 | -3.99 | 0 | 1.71 | -38.49 | 0.01 | 0 |
| 2018 (5) | 19.66 | 23.73 | 8.71 | 8.06 | 0.46 | 109.09 | 0 | 0 | 35.49 | 1.57 | 0.64 | 540.0 | 14.04 | -11.64 | 39.56 | -13.01 | 2.09 | -15.04 | 0 | 0 | 3.02 | 21.77 | 0 | 0 | 7.94 | -2.46 | 2.21 | 0.45 | 1.71 | 0.0 | 5.26 | 4.57 | 9.18 | 2.8 | -2.48 | 0 | 2.78 | -12.03 | 0.00 | 0 |
| 2017 (4) | 15.89 | 27.12 | 8.06 | -16.39 | 0.22 | 0 | 0 | 0 | 34.94 | -24.65 | 0.1 | -87.95 | 15.89 | -34.07 | 45.48 | -12.5 | 2.46 | -9.56 | 0 | 0 | 2.48 | 0 | 0 | 0 | 8.14 | -2.16 | 2.2 | 4.27 | 1.71 | 0.0 | 5.03 | -8.55 | 8.93 | -4.18 | -1.87 | 0 | 3.16 | -25.65 | 0.00 | 0 |
| 2016 (3) | 12.5 | -7.48 | 9.64 | -16.32 | 0 | 0 | 0 | 0 | 46.37 | 3.48 | 0.83 | 18.57 | 24.1 | -0.78 | 51.97 | -4.12 | 2.72 | 20.35 | 0 | 0 | 0 | 0 | 0 | 0 | 8.32 | 0.0 | 2.11 | 3.43 | 1.71 | 0.0 | 5.5 | 6.8 | 9.32 | 4.84 | -1.25 | 0 | 4.25 | -35.99 | 0.00 | 0 |
| 2015 (2) | 13.51 | -9.08 | 11.52 | 5.59 | 0 | 0 | 0 | 0 | 44.81 | 1.4 | 0.7 | 0 | 24.29 | 8.83 | 54.21 | 7.32 | 2.26 | -20.98 | 0 | 0 | 0 | 0 | 0 | 0 | 8.32 | 0.0 | 2.04 | 0.0 | 1.71 | 0.0 | 5.15 | 11.71 | 8.89 | 6.34 | 1.49 | -54.15 | 6.64 | -15.52 | 0.00 | 0 |
| 2014 (1) | 14.86 | 3.55 | 10.91 | -16.59 | 0 | 0 | 0 | 0 | 44.19 | -13.57 | -0.77 | 0 | 22.32 | -6.96 | 50.51 | 7.65 | 2.86 | 15.32 | 0 | 0 | 0 | 0 | 0 | 0 | 8.32 | 0.0 | 2.04 | 2.0 | 1.71 | 0.0 | 4.61 | -17.53 | 8.36 | -10.01 | 3.25 | 577.08 | 7.86 | 29.49 | 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) | 10.34 | -14.4 | -30.74 | 0.5 | 11.11 | 11.11 | 0.5 | 0.0 | -70.06 | 0 | 0 | 0 | 8.52 | 7.85 | -1.62 | -0.44 | -528.57 | -164.71 | 11.23 | -0.09 | -12.06 | 34.63 | 0.34 | -15.37 | 2.4 | -3.23 | 10.09 | 0 | 0 | 0 | 1.63 | -6.86 | -39.18 | 0.66 | 0.0 | -2.94 | 8.93 | 0.0 | 0.0 | 1.52 | 0.0 | 5.56 | 3.7 | 0.0 | 1.93 | -0.72 | -157.14 | -222.03 | 4.5 | -8.91 | -20.49 | -3.05 | -6.64 | -4.81 | -3.77 | -20.06 | -62.5 | 0.08 | -2.39 | 54.45 |
| 24Q2 (19) | 12.08 | -0.25 | -23.45 | 0.45 | 0.0 | 12.5 | 0.5 | 0.0 | -70.06 | 0 | 0 | 0 | 7.9 | 3.95 | -6.95 | -0.07 | 65.0 | -130.43 | 11.24 | -0.88 | 0.45 | 34.51 | 0.91 | -7.39 | 2.48 | 14.29 | 10.71 | 0 | 0 | 0 | 1.75 | -6.91 | -37.94 | 0.66 | -1.49 | 20.0 | 8.93 | 0.0 | 0.0 | 1.52 | 5.56 | 5.56 | 3.7 | 1.93 | 1.93 | -0.28 | -171.79 | -250.0 | 4.94 | -9.52 | -0.8 | -2.86 | 3.38 | 24.54 | -3.14 | -22.18 | 18.86 | 0.08 | 0.31 | 54.72 |
| 24Q1 (18) | 12.11 | -1.06 | -27.87 | 0.45 | 0.0 | 12.5 | 0.5 | -13.79 | -26.47 | 0 | 0 | 0 | 7.6 | -9.63 | 9.04 | -0.2 | 0 | -66.67 | 11.34 | -2.83 | 13.86 | 34.20 | -4.67 | 0.12 | 2.17 | 8.5 | -1.81 | 0 | 0 | 0 | 1.88 | -6.0 | -53.12 | 0.67 | -1.47 | 21.82 | 8.93 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 3.63 | 0.0 | -14.18 | 0.39 | -33.9 | 160.0 | 5.46 | -3.53 | 8.76 | -2.96 | 20.0 | 9.48 | -2.57 | 17.36 | 34.44 | 0.08 | -0.56 | 55.8 |
| 23Q4 (17) | 12.24 | -18.02 | -28.5 | 0.45 | 0.0 | -18.18 | 0.58 | -65.27 | -6.45 | 0 | 0 | 0 | 8.41 | -2.89 | 18.62 | 0 | -100.0 | 100.0 | 11.67 | -8.61 | 12.86 | 35.87 | -12.32 | 5.65 | 2.0 | -8.26 | -20.95 | 0 | 0 | -100.0 | 2.0 | -25.37 | -50.86 | 0.68 | 0.0 | 0 | 8.93 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 3.63 | 0.0 | -14.18 | 0.59 | 0.0 | 278.79 | 5.66 | 0.0 | 5.99 | -3.7 | -27.15 | -1.93 | -3.11 | -34.05 | 21.46 | 0.08 | 58.65 | 66.53 |
| 23Q3 (16) | 14.93 | -5.39 | -12.33 | 0.45 | 12.5 | -52.63 | 1.67 | 0.0 | 240.82 | 0 | 0 | 0 | 8.66 | 2.0 | 15.78 | 0.68 | 195.65 | 112.5 | 12.77 | 14.12 | 9.43 | 40.92 | 9.81 | 14.72 | 2.18 | -2.68 | -4.8 | 0 | 0 | -100.0 | 2.68 | -4.96 | -37.09 | 0.68 | 23.64 | 0 | 8.93 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 3.63 | 0.0 | -14.18 | 0.59 | 837.5 | 427.78 | 5.66 | 13.65 | 3.1 | -2.91 | 23.22 | 8.2 | -2.32 | 40.05 | 30.75 | 0.05 | -2.22 | 2.55 |
| 23Q2 (15) | 15.78 | -6.02 | -11.0 | 0.4 | 0.0 | 100.0 | 1.67 | 145.59 | 227.45 | 0 | 0 | 0 | 8.49 | 21.81 | 11.42 | 0.23 | 291.67 | 192.0 | 11.19 | 12.35 | 4.29 | 37.26 | 9.09 | 20.99 | 2.24 | 1.36 | -12.16 | 0 | 0 | -100.0 | 2.82 | -29.68 | -35.62 | 0.55 | 0.0 | 0 | 8.93 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 3.63 | -14.18 | -14.18 | -0.08 | 87.69 | 83.67 | 4.98 | -0.8 | -3.86 | -3.79 | -15.9 | -6.16 | -3.87 | 1.28 | 4.68 | 0.05 | 1.01 | 6.27 |
| 23Q1 (14) | 16.79 | -1.93 | 2.13 | 0.4 | -27.27 | -77.78 | 0.68 | 9.68 | 74.36 | 0 | 0 | 0 | 6.97 | -1.69 | -15.62 | -0.12 | 29.41 | 69.23 | 9.96 | -3.68 | -15.95 | 34.16 | 0.59 | 1.98 | 2.21 | -12.65 | -22.46 | 0 | -100.0 | -100.0 | 4.01 | -1.47 | -12.25 | 0.55 | 0 | 0 | 8.93 | 0.0 | 0.0 | 1.44 | 0.0 | 14.29 | 4.23 | 0.0 | 9.87 | -0.65 | -96.97 | -147.1 | 5.02 | -5.99 | -22.77 | -3.27 | 9.92 | -0.31 | -3.92 | 1.01 | -108.51 | 0.05 | 6.29 | 13.95 |
| 22Q4 (13) | 17.12 | 0.53 | -4.04 | 0.55 | -42.11 | -81.36 | 0.62 | 26.53 | 55.0 | 0 | 0 | 0 | 7.09 | -5.21 | -24.25 | -0.17 | -153.12 | -13.33 | 10.34 | -11.4 | -12.3 | 33.96 | -4.79 | 1.84 | 2.53 | 10.48 | -15.38 | 0.08 | -20.0 | 0 | 4.07 | -4.46 | -13.22 | 0 | 0 | 0 | 8.93 | 0.0 | 0.0 | 1.44 | 0.0 | 14.29 | 4.23 | 0.0 | 9.87 | -0.33 | -83.33 | -118.54 | 5.34 | -2.73 | -22.5 | -3.63 | -14.51 | 14.18 | -3.96 | -18.21 | -61.63 | 0.05 | -2.31 | 6.63 |
| 22Q3 (12) | 17.03 | -3.95 | -17.29 | 0.95 | 375.0 | -88.69 | 0.49 | -3.92 | -18.33 | 0 | 0 | 0 | 7.48 | -1.84 | -22.08 | 0.32 | 228.0 | 39.13 | 11.67 | 8.76 | 2.64 | 35.67 | 15.81 | 9.67 | 2.29 | -10.2 | -21.84 | 0.1 | -9.09 | 0 | 4.26 | -2.74 | 124.21 | 0 | 0 | 0 | 8.93 | 0.0 | 0.0 | 1.44 | 0.0 | 14.29 | 4.23 | 0.0 | 9.87 | -0.18 | 63.27 | -109.33 | 5.49 | 5.98 | -22.02 | -3.17 | 11.2 | 27.29 | -3.35 | 17.49 | -37.86 | 0.05 | 1.33 | 8.5 |
| 22Q2 (11) | 17.73 | 7.85 | -24.23 | 0.2 | -88.89 | -97.98 | 0.51 | 30.77 | -15.0 | 0 | 0 | 0 | 7.62 | -7.75 | -6.62 | -0.25 | 35.9 | -183.33 | 10.73 | -9.45 | 1.9 | 30.80 | -8.05 | 0.17 | 2.55 | -10.53 | -8.27 | 0.11 | -8.33 | 0 | 4.38 | -4.16 | 109.57 | 0 | 0 | 0 | 8.93 | 0.0 | 0.0 | 1.44 | 14.29 | -39.24 | 4.23 | 9.87 | 6.02 | -0.49 | -135.51 | -208.89 | 5.18 | -20.31 | -23.94 | -3.57 | -9.51 | 16.39 | -4.06 | -115.96 | -6.28 | 0.05 | 8.3 | 9.63 |
| 22Q1 (10) | 16.44 | -7.85 | -30.22 | 1.8 | -38.98 | -82.69 | 0.39 | -2.5 | -35.0 | 0 | 0 | 0 | 8.26 | -11.75 | 0.24 | -0.39 | -160.0 | -128.06 | 11.85 | 0.51 | 6.76 | 33.49 | 0.45 | -1.21 | 2.85 | -4.68 | 0.35 | 0.12 | 0 | 0 | 4.57 | -2.56 | 182.1 | 0 | 0 | 0 | 8.93 | 0.0 | 0.0 | 1.26 | 0.0 | -46.84 | 3.85 | 0.0 | -3.51 | 1.38 | -22.47 | 820.0 | 6.5 | -5.66 | -0.15 | -3.26 | 22.93 | 18.91 | -1.88 | 23.27 | 51.42 | 0.05 | -0.54 | -1.52 |
| 21Q4 (9) | 17.84 | -13.36 | -25.91 | 2.95 | -64.88 | -73.13 | 0.4 | -33.33 | -33.33 | 0 | 0 | 0 | 9.36 | -2.5 | 4.46 | -0.15 | -165.22 | -131.91 | 11.79 | 3.69 | 4.34 | 33.34 | 2.52 | -7.94 | 2.99 | 2.05 | 20.56 | 0 | 0 | 0 | 4.69 | 146.84 | 159.12 | 0 | 0 | 0 | 8.93 | 0.0 | 0.0 | 1.26 | 0.0 | -46.84 | 3.85 | 0.0 | -3.51 | 1.78 | -7.77 | 243.55 | 6.89 | -2.13 | 34.83 | -4.23 | 2.98 | -9.87 | -2.45 | -0.82 | 51.87 | 0.05 | -0.6 | 56.11 |
| 21Q3 (8) | 20.59 | -12.01 | -9.34 | 8.4 | -15.15 | -24.19 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 9.6 | 17.65 | 7.99 | 0.23 | -23.33 | 105.46 | 11.37 | 7.98 | 12.46 | 32.52 | 5.78 | -4.52 | 2.93 | 5.4 | 18.62 | 0 | 0 | 0 | 1.9 | -9.09 | -1.04 | 0 | 0 | 0 | 8.93 | 0.0 | -0.78 | 1.26 | -46.84 | -46.84 | 3.85 | -3.51 | -3.51 | 1.93 | 328.89 | 212.87 | 7.04 | 3.38 | 51.72 | -4.36 | -2.11 | -3.07 | -2.43 | 36.39 | 59.09 | 0.05 | 2.39 | 47.28 |
| 21Q2 (7) | 23.4 | -0.68 | 15.21 | 9.9 | -4.81 | -5.17 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 8.16 | -0.97 | 22.71 | 0.3 | -78.42 | 114.29 | 10.53 | -5.14 | 13.59 | 30.74 | -9.32 | 0 | 2.78 | -2.11 | 24.66 | 0 | 0 | 0 | 2.09 | 29.01 | -1.42 | 0 | 0 | 0 | 8.93 | 0.0 | -0.78 | 2.37 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 0.45 | 200.0 | -81.93 | 6.81 | 4.61 | -23.05 | -4.27 | -6.22 | 13.21 | -3.82 | 1.29 | -57.2 | 0.05 | -2.72 | 370.14 |
| 21Q1 (6) | 23.56 | -2.16 | 13.87 | 10.4 | -5.28 | -9.01 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 8.24 | -8.04 | 22.99 | 1.39 | 195.74 | 656.0 | 11.1 | -1.77 | 23.2 | 33.90 | -6.39 | 0 | 2.84 | 14.52 | 45.64 | 0 | 0 | 0 | 1.62 | -10.5 | -27.03 | 0 | 0 | 0 | 8.93 | 0.0 | 12.33 | 2.37 | 0.0 | 4.41 | 3.99 | 0.0 | 133.33 | 0.15 | 112.1 | -97.25 | 6.51 | 27.4 | -30.89 | -4.02 | -4.42 | 5.19 | -3.87 | 23.97 | -419.83 | 0.05 | 57.67 | 363.69 |
| 20Q4 (5) | 24.08 | 6.03 | 17.35 | 10.98 | -0.9 | 2.33 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0 | 8.96 | 0.79 | 20.43 | 0.47 | 111.16 | 113.64 | 11.3 | 11.77 | 10.78 | 36.22 | 6.33 | 0 | 2.48 | 0.4 | 24.0 | 0 | 0 | 0 | 1.81 | -5.73 | -25.21 | 0 | 0 | 0 | 8.93 | -0.78 | 12.47 | 2.37 | 0.0 | 4.41 | 3.99 | 0.0 | 133.33 | -1.24 | 27.49 | -121.75 | 5.11 | 10.13 | -47.16 | -3.85 | 8.98 | 3.51 | -5.09 | 14.31 | -397.66 | 0.03 | -6.22 | 198.06 |
| 20Q3 (4) | 22.71 | 11.82 | 0.0 | 11.08 | 6.13 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0 | 0.0 | 8.89 | 33.68 | 0.0 | -4.21 | -3107.14 | 0.0 | 10.11 | 9.06 | 0.0 | 34.06 | 0 | 0.0 | 2.47 | 10.76 | 0.0 | 0 | 0 | 0.0 | 1.92 | -9.43 | 0.0 | 0 | 0 | 0.0 | 9.0 | 0.0 | 0.0 | 2.37 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | -1.71 | -168.67 | 0.0 | 4.64 | -47.57 | 0.0 | -4.23 | 14.02 | 0.0 | -5.94 | -144.44 | 0.0 | 0.03 | 226.83 | 0.0 |
