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) | 35.32 | -25.39 | 2.67 | 49.16 | 0.89 | 0 | 0 | 0 | 70.8 | -20.27 | 0.67 | -91.84 | 11.51 | -17.49 | 16.26 | 3.49 | 15.94 | -13.37 | 3.26 | -0.91 | 14.81 | -4.82 | 0.52 | -8.77 | 33.32 | 0.0 | 1.14 | 280.0 | 1.02 | 41.67 | 5.39 | -40.31 | 7.55 | -24.95 | -0.99 | 0 | 4.4 | -45.07 | 0.27 | -2.66 |
| 2022 (9) | 47.34 | 97.17 | 1.79 | -73.04 | 0 | 0 | 0 | 0 | 88.8 | 22.16 | 8.21 | 253.88 | 13.95 | -12.15 | 15.71 | -28.09 | 18.4 | 26.46 | 3.29 | -2.08 | 15.56 | 1276.99 | 0.57 | 21.28 | 33.32 | 0.76 | 0.3 | 328.57 | 0.72 | 63.64 | 9.03 | 289.22 | 10.06 | 255.48 | -1.02 | 0 | 8.01 | 400.62 | 0.28 | -6.86 |
| 2021 (8) | 24.01 | 51.77 | 6.64 | -10.87 | 0.47 | -81.71 | 0 | 0 | 72.69 | 26.62 | 2.32 | 0 | 15.88 | 20.39 | 21.85 | -4.91 | 14.55 | 13.58 | 3.36 | 0.6 | 1.13 | -77.22 | 0.47 | 11.9 | 33.07 | 5.93 | 0.07 | 0.0 | 0.44 | 0.0 | 2.32 | 0 | 2.83 | 0 | -0.72 | 0 | 1.6 | 0 | 0.30 | -12.84 |
| 2020 (7) | 15.82 | 0.96 | 7.45 | -1.19 | 2.57 | 140.19 | 0 | 0 | 57.41 | 5.94 | -4.94 | 0 | 13.19 | 8.11 | 22.98 | 2.05 | 12.81 | -10.11 | 3.34 | 26.52 | 4.96 | -64.34 | 0.42 | -19.23 | 31.22 | 6.3 | 0.07 | 0.0 | 0.44 | 0.0 | -5.16 | 0 | -4.65 | 0 | -0.74 | 0 | -5.9 | 0 | 0.34 | 6.26 |
| 2019 (6) | 15.67 | -20.78 | 7.54 | -33.92 | 1.07 | 5250.0 | 0 | 0 | 54.19 | -15.8 | -6.07 | 0 | 12.2 | -21.99 | 22.51 | -7.36 | 14.25 | 7.55 | 2.64 | -1.86 | 13.91 | 31.47 | 0.52 | -23.53 | 29.37 | 4.45 | 0.07 | 0 | 0.44 | 0 | -6.14 | 0 | -5.63 | 0 | -0.78 | 0 | -6.92 | 0 | 0.32 | 4.67 |
| 2018 (5) | 19.78 | 24.64 | 11.41 | 107.45 | 0.02 | 0 | 0 | 0 | 64.36 | 22.03 | 0.71 | 0 | 15.64 | 18.57 | 24.30 | -2.83 | 13.25 | 61.19 | 2.69 | 3.46 | 10.58 | 18.21 | 0.68 | -8.11 | 28.12 | 22.1 | 0 | 0 | 0 | 0 | 0.79 | 0 | 0.79 | 0 | -0.44 | 0 | 0.35 | 0 | 0.31 | -3.09 |
| 2017 (4) | 15.87 | 73.82 | 5.5 | -22.1 | 0 | 0 | 0 | 0 | 52.74 | 20.47 | -1.15 | 0 | 13.19 | 32.83 | 25.01 | 10.26 | 8.22 | -3.18 | 2.6 | 17.65 | 8.95 | 58.41 | 0.74 | -10.84 | 23.03 | 36.51 | 0 | 0 | 0 | 0 | -1.35 | 0 | -1.35 | 0 | -0.01 | 0 | -1.36 | 0 | 0.32 | 0.32 |
| 2016 (3) | 9.13 | 10.4 | 7.06 | -28.03 | 0 | 0 | 0 | 0 | 43.78 | 37.16 | -3.98 | 0 | 9.93 | 47.77 | 22.68 | 7.74 | 8.49 | 17.75 | 2.21 | 75.4 | 5.65 | 0 | 0.83 | 159.38 | 16.87 | 3.31 | 0 | 0 | 0 | 0 | -4.35 | 0 | -4.35 | 0 | 0 | 0 | -4.35 | 0 | 0.32 | 0 |
| 2015 (2) | 8.27 | -27.14 | 9.81 | 128.67 | 0 | 0 | 0 | 0 | 31.92 | 325.6 | -5.49 | 0 | 6.72 | 2.13 | 21.05 | -76.0 | 7.21 | 21.79 | 1.26 | 0 | 0 | 0 | 0.32 | 100.0 | 16.33 | 0.0 | 0 | 0 | 0 | 0 | -5.93 | 0 | -5.93 | 0 | 0.07 | 0 | -5.86 | 0 | 0.00 | 0 |
| 2014 (1) | 11.35 | 0 | 4.29 | 0 | 0 | 0 | 0 | 0 | 7.5 | 0 | -1.27 | 0 | 6.58 | 0 | 87.73 | 0 | 5.92 | 0 | 0 | 0 | 0 | 0 | 0.16 | 0 | 16.33 | 0 | 0 | 0 | 0 | 0 | -1.33 | 0 | -1.33 | 0 | 0 | 0 | -1.33 | 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) | 59.38 | 72.17 | 49.84 | 1.08 | -51.57 | -77.82 | 14.92 | -5.39 | 1576.4 | 0 | 0 | 0 | 14.82 | 0.0 | -17.02 | -1.5 | -31.58 | -3850.0 | 10.71 | -7.43 | -20.9 | 17.76 | -2.77 | -0.73 | 13.17 | -6.06 | -19.65 | 3.34 | 2.14 | 1.52 | 4.66 | 0 | -68.47 | 0.47 | -2.08 | -12.96 | 38.32 | 15.01 | 15.01 | 1.22 | 0.0 | 7.02 | 0.99 | 0.0 | -2.94 | 1.73 | -46.11 | -68.72 | 3.94 | -27.31 | -48.76 | -1.02 | 0.97 | -6.25 | 0.71 | -67.43 | -84.46 | 0.21 | -23.2 | -19.57 |
| 24Q2 (19) | 34.49 | -4.57 | -24.08 | 2.23 | -53.44 | -41.93 | 15.77 | 170.96 | 1692.05 | 0 | 0 | 0 | 14.82 | 1.65 | -22.73 | -1.14 | -15.15 | -237.35 | 11.57 | 4.05 | -10.73 | 18.26 | 11.21 | 15.63 | 14.02 | -5.4 | -18.06 | 3.27 | 0.31 | -0.3 | 0 | -100.0 | -100.0 | 0.48 | -5.88 | -14.29 | 33.32 | 0.0 | 0.0 | 1.22 | 7.02 | 7.02 | 0.99 | -2.94 | -2.94 | 3.21 | -27.05 | -41.42 | 5.42 | -17.38 | -29.06 | -1.03 | -4.04 | -0.98 | 2.18 | -36.07 | -51.12 | 0.28 | 3.91 | 5.27 |
| 24Q1 (18) | 36.14 | 2.32 | -22.74 | 4.79 | 79.4 | 88.58 | 5.82 | 553.93 | 0 | 0 | 0 | 0 | 14.58 | -9.38 | -17.49 | -0.99 | -241.38 | -1200.0 | 11.12 | -3.39 | -2.71 | 16.42 | 1.02 | 22.71 | 14.82 | -7.03 | -17.62 | 3.26 | 0.0 | -0.91 | 9.92 | -33.02 | -36.37 | 0.51 | -1.92 | -7.27 | 33.32 | 0.0 | 0.0 | 1.14 | 0.0 | 280.0 | 1.02 | 0.0 | 41.67 | 4.4 | -18.37 | -24.01 | 6.56 | -13.11 | -3.67 | -0.99 | 0.0 | 2.94 | 3.41 | -22.5 | -28.51 | 0.27 | -0.23 | 0.85 |
| 23Q4 (17) | 35.32 | -10.88 | -25.39 | 2.67 | -45.17 | 49.16 | 0.89 | 0.0 | 0 | 0 | 0 | 0 | 16.09 | -9.91 | -23.31 | -0.29 | -825.0 | -146.03 | 11.51 | -14.99 | -17.49 | 16.26 | -9.12 | 3.49 | 15.94 | -2.75 | -13.37 | 3.26 | -0.91 | -0.91 | 14.81 | 0.2 | -4.82 | 0.52 | -3.7 | -8.77 | 33.32 | 0.0 | 0.0 | 1.14 | 0.0 | 280.0 | 1.02 | 0.0 | 41.67 | 5.39 | -2.53 | -40.31 | 7.55 | -1.82 | -24.95 | -0.99 | -3.12 | 2.94 | 4.4 | -3.72 | -45.07 | 0.27 | 1.02 | -2.66 |
| 23Q3 (16) | 39.63 | -12.77 | -16.64 | 4.87 | 26.82 | 8.95 | 0.89 | 1.14 | 394.44 | 0 | 0 | 0 | 17.86 | -6.88 | -26.26 | 0.04 | -95.18 | -98.74 | 13.54 | 4.48 | -22.76 | 17.89 | 13.25 | -10.71 | 16.39 | -4.21 | -7.03 | 3.29 | 0.3 | -0.9 | 14.78 | 0.27 | -4.77 | 0.54 | -3.57 | 20.0 | 33.32 | 0.0 | 0.0 | 1.14 | 0.0 | 280.0 | 1.02 | 0.0 | 41.67 | 5.53 | 0.91 | -32.81 | 7.69 | 0.65 | -16.95 | -0.96 | 5.88 | 0.0 | 4.57 | 2.47 | -37.14 | 0.27 | 0.53 | -2.93 |
| 23Q2 (15) | 45.43 | -2.89 | -3.36 | 3.84 | 51.18 | 40.15 | 0.88 | 0 | 203.45 | 0 | 0 | 0 | 19.18 | 8.55 | -14.87 | 0.83 | 822.22 | -63.27 | 12.96 | 13.39 | -22.86 | 15.80 | 18.02 | -22.31 | 17.11 | -4.89 | 1.97 | 3.28 | -0.3 | -2.38 | 14.74 | -5.45 | -4.78 | 0.56 | 1.82 | 24.44 | 33.32 | 0.0 | 0.0 | 1.14 | 280.0 | 280.0 | 1.02 | 41.67 | 41.67 | 5.48 | -5.35 | 8.09 | 7.64 | 12.19 | 25.45 | -1.02 | 0.0 | -20.0 | 4.46 | -6.5 | 5.69 | 0.27 | -0.46 | -4.34 |
| 23Q1 (14) | 46.78 | -1.18 | 61.53 | 2.54 | 41.9 | -58.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.67 | -15.78 | -16.14 | 0.09 | -85.71 | -95.83 | 11.43 | -18.06 | -30.81 | 13.38 | -14.8 | -37.19 | 17.99 | -2.23 | 16.59 | 3.29 | 0.0 | -2.08 | 15.59 | 0.19 | 169.26 | 0.55 | -3.51 | 19.57 | 33.32 | 0.0 | 0.7 | 0.3 | 0.0 | 328.57 | 0.72 | 0.0 | 63.64 | 5.79 | -35.88 | 73.87 | 6.81 | -32.31 | 77.34 | -1.02 | 0.0 | -34.21 | 4.77 | -40.45 | 85.6 | 0.27 | -3.71 | -6.77 |
| 22Q4 (13) | 47.34 | -0.42 | 97.17 | 1.79 | -59.96 | -73.04 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 20.98 | -13.38 | 6.61 | 0.63 | -80.13 | -52.63 | 13.95 | -20.42 | -12.15 | 15.71 | -21.59 | -28.08 | 18.4 | 4.37 | 26.46 | 3.29 | -0.9 | -2.08 | 15.56 | 0.26 | 1276.99 | 0.57 | 26.67 | 21.28 | 33.32 | 0.0 | 0.76 | 0.3 | 0.0 | 328.57 | 0.72 | 0.0 | 63.64 | 9.03 | 9.72 | 289.22 | 10.06 | 8.64 | 255.48 | -1.02 | -6.25 | -41.67 | 8.01 | 10.18 | 400.62 | 0.28 | 0.75 | -6.86 |
| 22Q3 (12) | 47.54 | 1.13 | 119.08 | 4.47 | 63.14 | -40.24 | 0.18 | -37.93 | 20.0 | 0 | 0 | 0 | 24.22 | 7.5 | 25.17 | 3.17 | 40.27 | 306.41 | 17.53 | 4.35 | 11.73 | 20.03 | -1.46 | -12.92 | 17.63 | 5.07 | 22.86 | 3.32 | -1.19 | -1.48 | 15.52 | 0.26 | 109.45 | 0.45 | 0.0 | -6.25 | 33.32 | 0.0 | 3.03 | 0.3 | 0.0 | 328.57 | 0.72 | 0.0 | 63.64 | 8.23 | 62.33 | 731.31 | 9.26 | 52.05 | 517.33 | -0.96 | -12.94 | -33.33 | 7.27 | 72.27 | 2592.59 | 0.28 | -0.93 | -13.74 |
| 22Q2 (11) | 47.01 | 62.33 | 76.73 | 2.74 | -55.66 | -76.97 | 0.29 | 0.0 | -86.94 | 0 | 0 | 0 | 22.53 | 6.93 | 29.26 | 2.26 | 4.63 | 451.22 | 16.8 | 1.69 | 19.49 | 20.33 | -4.58 | -9.55 | 16.78 | 8.75 | 19.18 | 3.36 | 0.0 | 0.9 | 15.48 | 167.36 | 51.47 | 0.45 | -2.17 | -8.16 | 33.32 | 0.7 | 6.15 | 0.3 | 328.57 | 328.57 | 0.72 | 63.64 | 63.64 | 5.07 | 52.25 | 202.42 | 6.09 | 58.59 | 237.16 | -0.85 | -11.84 | -16.44 | 4.22 | 64.2 | 174.3 | 0.28 | -3.0 | -18.83 |
| 22Q1 (10) | 28.96 | 20.62 | 42.73 | 6.18 | -6.93 | -43.3 | 0.29 | -38.3 | -82.94 | 0 | 0 | 0 | 21.07 | 7.06 | 29.74 | 2.16 | 62.41 | 1180.0 | 16.52 | 4.03 | 18.42 | 21.31 | -2.45 | -8.72 | 15.43 | 6.05 | 18.06 | 3.36 | 0.0 | 0.9 | 5.79 | 412.39 | 11.13 | 0.46 | -2.13 | 15.0 | 33.09 | 0.06 | 5.45 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 3.33 | 43.53 | 162.13 | 3.84 | 35.69 | 179.18 | -0.76 | -5.56 | -2.7 | 2.57 | 60.62 | 142.13 | 0.29 | -3.8 | -15.81 |
| 21Q4 (9) | 24.01 | 10.65 | 51.77 | 6.64 | -11.23 | -10.87 | 0.47 | 213.33 | -81.71 | 0 | 0 | 0 | 19.68 | 1.71 | 29.64 | 1.33 | 70.51 | 241.49 | 15.88 | 1.21 | 20.39 | 21.84 | -5.05 | -4.91 | 14.55 | 1.39 | 13.58 | 3.36 | -0.3 | 0.6 | 1.13 | -84.75 | -77.22 | 0.47 | -2.08 | 11.9 | 33.07 | 2.26 | 5.93 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 2.32 | 134.34 | 144.96 | 2.83 | 88.67 | 160.86 | -0.72 | 0.0 | 2.7 | 1.6 | 492.59 | 127.12 | 0.30 | -6.69 | -12.84 |
| 21Q3 (8) | 21.7 | -18.42 | 72.5 | 7.48 | -37.14 | 12.65 | 0.15 | -93.24 | -86.49 | 0 | 0 | 0 | 19.35 | 11.02 | 41.24 | 0.78 | 90.24 | 150.0 | 15.69 | 11.59 | 24.13 | 23.01 | 2.35 | 1.43 | 14.35 | 1.92 | 4.82 | 3.37 | 1.2 | 1.2 | 7.41 | -27.5 | -4.14 | 0.48 | -2.04 | 11.63 | 32.34 | 3.03 | 4.93 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.99 | 120.0 | 124.75 | 1.5 | 133.78 | 142.98 | -0.72 | 1.37 | 11.11 | 0.27 | 104.75 | 105.61 | 0.32 | -6.78 | -5.53 |
| 21Q2 (7) | 26.6 | 31.1 | 37.68 | 11.9 | 9.17 | -6.08 | 2.22 | 30.59 | 155.17 | 0 | 0 | 0 | 17.43 | 7.33 | 19.06 | 0.41 | 305.0 | 136.61 | 14.06 | 0.79 | 7.08 | 22.48 | -3.71 | 0 | 14.08 | 7.73 | -2.09 | 3.33 | 0.0 | 0.91 | 10.22 | 96.16 | -6.5 | 0.49 | 22.5 | 8.89 | 31.39 | 0.03 | 5.3 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -4.95 | 7.65 | -102.87 | -4.44 | 8.45 | -130.05 | -0.73 | 1.35 | 14.12 | -5.68 | 6.89 | -72.64 | 0.34 | 0.61 | 0.65 |
| 21Q1 (6) | 20.29 | 28.26 | 12.41 | 10.9 | 46.31 | 7.92 | 1.7 | -33.85 | 14.86 | 0 | 0 | 0 | 16.24 | 6.98 | 16.83 | -0.2 | 78.72 | 84.85 | 13.95 | 5.76 | 3.64 | 23.34 | 1.62 | 0 | 13.07 | 2.03 | -4.53 | 3.33 | -0.3 | 0.3 | 5.21 | 5.04 | -61.38 | 0.4 | -4.76 | -18.37 | 31.38 | 0.51 | 6.01 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -5.36 | -3.88 | 28.05 | -4.85 | -4.3 | 30.12 | -0.74 | 0.0 | 16.85 | -6.1 | -3.39 | 26.86 | 0.34 | -0.4 | 4.47 |
| 20Q4 (5) | 15.82 | 25.76 | 0.96 | 7.45 | 12.2 | -1.19 | 2.57 | 131.53 | 140.19 | 0 | 0 | 0 | 15.18 | 10.8 | 12.53 | -0.94 | 39.74 | 53.0 | 13.19 | 4.35 | 8.11 | 22.97 | 1.28 | 0 | 12.81 | -6.43 | -10.11 | 3.34 | 0.3 | 26.52 | 4.96 | -35.83 | -64.34 | 0.42 | -2.33 | -19.23 | 31.22 | 1.3 | 6.3 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -5.16 | -29.0 | 15.96 | -4.65 | -33.24 | 17.41 | -0.74 | 8.64 | 5.13 | -5.9 | -22.66 | 14.74 | 0.34 | 1.14 | 6.26 |
| 20Q3 (4) | 12.58 | -34.89 | 0.0 | 6.64 | -47.59 | 0.0 | 1.11 | 27.59 | 0.0 | 0 | 0 | 0.0 | 13.7 | -6.42 | 0.0 | -1.56 | -39.29 | 0.0 | 12.64 | -3.73 | 0.0 | 22.68 | 0 | 0.0 | 13.69 | -4.8 | 0.0 | 3.33 | 0.91 | 0.0 | 7.73 | -29.28 | 0.0 | 0.43 | -4.44 | 0.0 | 30.82 | 3.39 | 0.0 | 0.07 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | -4.0 | -63.93 | 0.0 | -3.49 | -80.83 | 0.0 | -0.81 | 4.71 | 0.0 | -4.81 | -46.2 | 0.0 | 0.34 | -0.69 | 0.0 |
