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) | 2.82 | -41.13 | 34.82 | -33.21 | 1.38 | -81.12 | 0.3 | -50.82 | 135.17 | -21.82 | -5.49 | 0 | 16.61 | -7.52 | 12.29 | 18.29 | 24.83 | -40.68 | 0.23 | 91.67 | 1.81 | -43.61 | 24.9 | -5.32 | 88.21 | 7.72 | 0 | 0 | 0 | 0 | -73.75 | 0 | -73.75 | 0 | 1.82 | 25.52 | -71.93 | 0 | 0.09 | -35.32 |
| 2022 (9) | 4.79 | -53.09 | 52.13 | -9.92 | 7.31 | 78.29 | 0.61 | 10.91 | 172.89 | 4.86 | -43.58 | 0 | 17.96 | -31.37 | 10.39 | -34.56 | 41.86 | -0.62 | 0.12 | 9.09 | 3.21 | -40.33 | 26.3 | -45.13 | 81.89 | 0.0 | 0 | 0 | 0 | 0 | -68.28 | 0 | -68.28 | 0 | 1.45 | 0 | -66.83 | 0 | 0.14 | 99.97 |
| 2021 (8) | 10.21 | 56.12 | 57.87 | -7.89 | 4.1 | 130.34 | 0.55 | -52.17 | 164.87 | -3.46 | -18.92 | 0 | 26.17 | -35.25 | 15.87 | -32.93 | 42.12 | 5.94 | 0.11 | -88.04 | 5.38 | 326.98 | 47.93 | -12.46 | 81.89 | -0.13 | 0 | 0 | 0 | 0 | -24.7 | 0 | -24.7 | 0 | -1.88 | 0 | -26.58 | 0 | 0.07 | 15.23 |
| 2020 (7) | 6.54 | -42.73 | 62.83 | -11.32 | 1.78 | -2.2 | 1.15 | -67.24 | 170.78 | 0.95 | -1.3 | 0 | 40.42 | 56.18 | 23.67 | 54.72 | 39.76 | -3.68 | 0.92 | 8.24 | 1.26 | -19.23 | 54.75 | -7.0 | 82.0 | -9.23 | 0 | 0 | 0 | 0 | -3.29 | 0 | -3.29 | 0 | -1.53 | 0 | -4.82 | 0 | 0.06 | -25.73 |
| 2019 (6) | 11.42 | -20.03 | 70.85 | 14.0 | 1.82 | -91.16 | 3.51 | -41.79 | 169.18 | -2.78 | -11.75 | 0 | 25.88 | -11.37 | 15.30 | -8.83 | 41.28 | 7.28 | 0.85 | -47.2 | 1.56 | -54.65 | 58.87 | -14.79 | 90.34 | 0.0 | 0.22 | 0.0 | 0 | 0 | -38.9 | 0 | -38.68 | 0 | 0.17 | -88.28 | -38.73 | 0 | 0.08 | -16.01 |
| 2018 (5) | 14.28 | -51.95 | 62.15 | 29.78 | 20.58 | 48.38 | 6.03 | 82.73 | 174.02 | 72.5 | -15.43 | 0 | 29.2 | -0.78 | 16.78 | -42.48 | 38.48 | -3.58 | 1.61 | 172.88 | 3.44 | -83.0 | 69.09 | -16.16 | 90.34 | 5.02 | 0.22 | 0.0 | 0 | 0 | -27.1 | 0 | -26.88 | 0 | 1.45 | 150.0 | -25.65 | 0 | 0.10 | 0 |
| 2017 (4) | 29.72 | 2038.13 | 47.89 | 810.46 | 13.87 | 6504.76 | 3.3 | 0 | 100.88 | 264.85 | -3.81 | 0 | 29.43 | 871.29 | 29.17 | 166.22 | 39.91 | 466.1 | 0.59 | -11.94 | 20.24 | 142.11 | 82.41 | 274600.0 | 86.02 | 464.44 | 0.22 | 0.0 | 0 | 0 | -11.49 | 0 | -11.27 | 0 | 0.58 | 28.89 | -10.91 | 0 | -0.00 | 0 |
| 2016 (3) | 1.39 | -54.72 | 5.26 | 6.26 | 0.21 | 31.25 | 0 | 0 | 27.65 | 12.49 | -2.79 | 0 | 3.03 | -16.3 | 10.96 | -25.59 | 7.05 | -24.52 | 0.67 | -11.84 | 8.36 | -8.73 | 0.03 | -25.0 | 15.24 | 11.4 | 0.22 | 0.0 | 0 | 0 | -7.63 | 0 | -7.41 | 0 | 0.45 | 12.5 | -7.18 | 0 | 0.00 | 0 |
| 2015 (2) | 3.07 | -7.25 | 4.95 | -51.85 | 0.16 | -48.39 | 0 | 0 | 24.58 | -1.4 | -4.86 | 0 | 3.62 | -22.65 | 14.73 | -21.55 | 9.34 | -2.81 | 0.76 | 0 | 9.16 | 6006.67 | 0.04 | 100.0 | 13.68 | 4.03 | 0.22 | 15.79 | 0 | 0 | -4.84 | 0 | -4.61 | 0 | 0.4 | 73.91 | -4.44 | 0 | 0.00 | -84.45 |
| 2014 (1) | 3.31 | -20.24 | 10.28 | 487.43 | 0.31 | -67.02 | 0 | 0 | 24.93 | -15.29 | 0.32 | -64.44 | 4.68 | -10.17 | 18.77 | 6.04 | 9.61 | -6.97 | 0 | 0 | 0.15 | -98.7 | 0.02 | 0.0 | 13.15 | 66.25 | 0.19 | 90.0 | 0.1 | -82.14 | 0.49 | -10.91 | 0.78 | -35.54 | 0.23 | 0 | 0.72 | 60.0 | 0.01 | 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) | 2.61 | -11.53 | -28.1 | 38.51 | -9.56 | -21.65 | 0.44 | 18.92 | -78.0 | 0 | -100.0 | -100.0 | 44.04 | 32.81 | 15.11 | -0.13 | 83.75 | -225.0 | 24.75 | 1.89 | 10.69 | 17.92 | -2.37 | 15.33 | 29.93 | 4.43 | 18.96 | 0.14 | -22.22 | -64.1 | 1.5 | -11.24 | -27.88 | 24.21 | -2.65 | -6.45 | 88.21 | 0.0 | 4.32 | 0 | 0 | 0 | 0 | 0 | 0 | -76.25 | -0.17 | -3.07 | -76.25 | -0.17 | -3.07 | 2.53 | -24.93 | 9.52 | -73.72 | -1.33 | -2.86 | 0.06 | -41.59 | -41.92 |
| 24Q2 (19) | 2.95 | -37.23 | -0.67 | 42.58 | 32.24 | -18.62 | 0.37 | -21.28 | -92.29 | 0.32 | 3.23 | -48.39 | 33.16 | 6.25 | -6.17 | -0.8 | 49.04 | -207.69 | 24.29 | 84.71 | 30.17 | 18.36 | 87.76 | 51.86 | 28.66 | 17.99 | -23.7 | 0.18 | -14.29 | -55.0 | 1.69 | -1.74 | 172.58 | 24.87 | -0.76 | -3.49 | 88.21 | 0.0 | 7.72 | 0 | 0 | 0 | 0 | 0 | 0 | -76.12 | -1.06 | -2.95 | -76.12 | -1.06 | -2.95 | 3.37 | 38.11 | 103.01 | -72.75 | 0.18 | -0.65 | 0.10 | -0.53 | -35.62 |
| 24Q1 (18) | 4.7 | 66.67 | 29.83 | 32.2 | -7.52 | -30.62 | 0.47 | -65.94 | -92.47 | 0.31 | 3.33 | -48.33 | 31.21 | 5.12 | -2.13 | -1.57 | -813.64 | 70.93 | 13.15 | -20.83 | 18.04 | 9.78 | -20.43 | 4.47 | 24.29 | -2.17 | -29.27 | 0.21 | -8.7 | 75.0 | 1.72 | -4.97 | 102.35 | 25.06 | 0.64 | -3.02 | 88.21 | 0.0 | 7.72 | 0 | 0 | 0 | 0 | 0 | 0 | -75.32 | -2.13 | -2.23 | -75.32 | -2.13 | -2.23 | 2.44 | 34.07 | 89.15 | -72.88 | -1.32 | -0.68 | 0.10 | 8.62 | -37.92 |
| 23Q4 (17) | 2.82 | -22.31 | -41.13 | 34.82 | -29.16 | -33.21 | 1.38 | -31.0 | -81.12 | 0.3 | -53.12 | -50.82 | 29.69 | -22.4 | -22.68 | 0.22 | 650.0 | 101.97 | 16.61 | -25.72 | -7.52 | 12.29 | -20.93 | -12.78 | 24.83 | -1.31 | -40.68 | 0.23 | -41.03 | 91.67 | 1.81 | -12.98 | -43.61 | 24.9 | -3.79 | -5.32 | 88.21 | 4.32 | 7.72 | 0 | 0 | 0 | 0 | 0 | 0 | -73.75 | 0.31 | -8.01 | -73.75 | 0.31 | -8.01 | 1.82 | -21.21 | 25.52 | -71.93 | -0.36 | -7.63 | 0.09 | -7.96 | -35.32 |
| 23Q3 (16) | 3.63 | 22.22 | -27.54 | 49.15 | -6.06 | -26.18 | 2.0 | -58.33 | -62.05 | 0.64 | 3.23 | 3100.0 | 38.26 | 8.26 | -21.5 | -0.04 | 84.62 | 98.4 | 22.36 | 19.83 | -15.08 | 15.54 | 28.56 | -25.52 | 25.16 | -33.01 | -51.21 | 0.39 | -2.5 | 225.0 | 2.08 | 235.48 | -33.33 | 25.88 | 0.43 | -39.41 | 84.56 | 3.26 | 3.26 | 0 | 0 | 0 | 0 | 0 | 0 | -73.98 | -0.05 | -29.56 | -73.98 | -0.05 | -29.56 | 2.31 | 39.16 | 94.12 | -71.67 | 0.84 | -28.19 | 0.10 | -35.26 | -19.44 |
| 23Q2 (15) | 2.97 | -17.96 | -32.96 | 52.32 | 12.73 | -20.66 | 4.8 | -23.08 | -0.62 | 0.62 | 3.33 | 5.08 | 35.34 | 10.82 | 0 | -0.26 | 95.19 | 0 | 18.66 | 67.5 | -19.46 | 12.09 | 29.16 | -32.3 | 37.56 | 9.38 | -31.72 | 0.4 | 233.33 | 233.33 | 0.62 | -27.06 | -84.54 | 25.77 | -0.27 | -39.55 | 81.89 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -73.94 | -0.35 | -35.4 | -73.94 | -0.35 | -35.4 | 1.66 | 28.68 | 1760.0 | -72.28 | 0.15 | -32.11 | 0.15 | -4.07 | 34.4 |
| 23Q1 (14) | 3.62 | -24.43 | -56.07 | 46.41 | -10.97 | -17.67 | 6.24 | -14.64 | 38.05 | 0.6 | -1.64 | 5.26 | 31.89 | -16.95 | -20.95 | -5.4 | 51.66 | 37.06 | 11.14 | -37.97 | -43.82 | 9.36 | -33.57 | -23.41 | 34.34 | -17.96 | -33.01 | 0.12 | 0.0 | 9.09 | 0.85 | -73.52 | -83.75 | 25.84 | -1.75 | -45.69 | 81.89 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -73.68 | -7.91 | -121.39 | -73.68 | -7.91 | -121.39 | 1.29 | -11.03 | 224.04 | -72.39 | -8.32 | -110.93 | 0.16 | 13.17 | 97.12 |
| 22Q4 (13) | 4.79 | -4.39 | -53.09 | 52.13 | -21.7 | -9.92 | 7.31 | 38.71 | 78.29 | 0.61 | 2950.0 | 10.91 | 38.4 | -21.21 | 3.48 | -11.17 | -346.8 | 17.87 | 17.96 | -31.79 | -31.37 | 14.09 | -32.48 | -11.24 | 41.86 | -18.83 | -0.62 | 0.12 | 0.0 | 9.09 | 3.21 | 2.88 | -40.33 | 26.3 | -38.42 | -45.13 | 81.89 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -68.28 | -19.58 | -176.44 | -68.28 | -19.58 | -176.44 | 1.45 | 21.85 | 177.13 | -66.83 | -19.53 | -151.43 | 0.14 | 14.62 | 99.97 |
| 22Q3 (12) | 5.01 | 13.09 | -16.64 | 66.58 | 0.97 | 18.01 | 5.27 | 9.11 | 73.36 | 0.02 | -96.61 | -96.77 | 48.74 | 0 | -6.84 | -2.5 | 0 | -276.06 | 26.33 | 13.64 | -27.43 | 20.87 | 16.86 | -3.75 | 51.57 | -6.25 | 27.78 | 0.12 | 0.0 | 0 | 3.12 | -22.19 | -31.88 | 42.71 | 0.19 | -20.23 | 81.89 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -57.1 | -4.56 | -445.89 | -57.1 | -4.56 | -445.89 | 1.19 | 1290.0 | 175.8 | -55.91 | -2.19 | -364.75 | 0.12 | 8.01 | 118.48 |
| 22Q2 (11) | 4.43 | -46.24 | -56.99 | 65.94 | 16.98 | 11.07 | 4.83 | 6.86 | 53.33 | 0.59 | 3.51 | 0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | 23.17 | 16.84 | -31.53 | 17.85 | 46.11 | -13.16 | 55.01 | 7.32 | 16.35 | 0.12 | 9.09 | 0 | 4.01 | -23.33 | -26.42 | 42.63 | -10.4 | -21.59 | 81.89 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -54.61 | -64.09 | -445.01 | -54.61 | -64.09 | -445.01 | -0.1 | 90.38 | 95.02 | -54.71 | -59.41 | -354.78 | 0.11 | 40.69 | 62.1 |
| 22Q1 (10) | 8.24 | -19.29 | -17.02 | 56.37 | -2.59 | -5.02 | 4.52 | 10.24 | 33.73 | 0.57 | 3.64 | 0 | 40.34 | 8.7 | -6.08 | -8.58 | 36.91 | -225.0 | 19.83 | -24.23 | -48.67 | 12.22 | -23.01 | -44.57 | 51.26 | 21.7 | 21.12 | 0.11 | 0.0 | 0 | 5.23 | -2.79 | 32.41 | 47.58 | -0.73 | -14.38 | 81.89 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -33.28 | -34.74 | -461.21 | -33.28 | -34.74 | -461.21 | -1.04 | 44.68 | 24.09 | -34.32 | -29.12 | -370.14 | 0.08 | 14.81 | 16.44 |
| 21Q4 (9) | 10.21 | 69.88 | 56.12 | 57.87 | 2.57 | -7.89 | 4.1 | 34.87 | 130.34 | 0.55 | -11.29 | 0 | 37.11 | -29.07 | -6.26 | -13.6 | -1057.75 | -721.0 | 26.17 | -27.87 | -35.25 | 15.87 | -26.78 | -32.94 | 42.12 | 4.36 | 5.94 | 0.11 | 0 | -88.04 | 5.38 | 17.47 | 326.98 | 47.93 | -10.48 | -12.46 | 81.89 | 0.0 | -0.13 | 0 | 0 | 0 | 0 | 0 | 0 | -24.7 | -136.14 | -650.76 | -24.7 | -136.14 | -650.76 | -1.88 | -19.75 | -22.88 | -26.58 | -120.95 | -451.45 | 0.07 | 25.23 | 15.23 |
| 21Q3 (8) | 6.01 | -41.65 | -20.08 | 56.42 | -4.97 | -19.03 | 3.04 | -3.49 | 46.15 | 0.62 | 0 | 0 | 52.32 | 60.98 | 5.61 | 1.42 | 134.72 | 283.78 | 36.28 | 7.21 | -5.05 | 21.68 | 5.43 | 2.6 | 40.36 | -14.64 | -2.96 | 0 | 0 | -100.0 | 4.58 | -15.96 | 291.45 | 53.54 | -1.53 | -4.22 | 81.89 | 0.0 | -0.13 | 0 | 0 | 0 | 0 | 0 | 0 | -10.46 | -4.39 | -91.58 | -10.46 | -4.39 | -91.58 | -1.57 | 21.89 | -55.45 | -12.03 | 0.0 | -85.94 | 0.06 | -19.86 | -11.77 |
| 21Q2 (7) | 10.3 | 3.73 | 57.73 | 59.37 | 0.03 | -17.97 | 3.15 | -6.8 | 99.37 | 0 | 0 | 0 | 32.5 | -24.33 | -24.65 | -4.09 | -54.92 | -265.18 | 33.84 | -12.4 | 2.61 | 20.56 | -6.74 | 0 | 47.28 | 11.72 | 16.31 | 0 | 0 | -100.0 | 5.45 | 37.97 | 226.35 | 54.37 | -2.16 | -4.61 | 81.89 | 0.0 | -0.13 | 0 | 0 | 0 | 0 | 0 | 0 | -10.02 | -68.97 | -126.7 | -10.02 | -68.97 | -126.7 | -2.01 | -46.72 | -272.22 | -12.03 | -64.79 | -142.54 | 0.07 | 1.06 | -19.55 |
| 21Q1 (6) | 9.93 | 51.83 | -17.18 | 59.35 | -5.54 | -16.74 | 3.38 | 89.89 | 102.4 | 0 | 0 | 0 | 42.95 | 8.49 | 11.53 | -2.64 | -220.55 | 3.3 | 38.63 | -4.43 | 92.09 | 22.05 | -6.85 | 0 | 42.32 | 6.44 | -5.87 | 0 | -100.0 | -100.0 | 3.95 | 213.49 | 223.77 | 55.57 | 1.5 | 1.57 | 81.89 | -0.13 | -9.35 | 0 | 0 | -100.0 | 0 | 0 | 0 | -5.93 | -80.24 | 85.56 | -5.93 | -80.24 | 85.48 | -1.37 | 10.46 | -752.38 | -7.3 | -51.45 | 82.13 | 0.07 | 13.61 | 31.36 |
| 20Q4 (5) | 6.54 | -13.03 | -42.73 | 62.83 | -9.83 | -11.32 | 1.78 | -14.42 | -2.2 | 0 | 0 | -100.0 | 39.59 | -20.08 | -20.28 | 2.19 | 491.89 | 117.33 | 40.42 | 5.78 | 56.18 | 23.67 | 12.02 | 0 | 39.76 | -4.4 | -3.68 | 0.92 | 3.37 | 8.24 | 1.26 | 7.69 | -19.23 | 54.75 | -2.06 | -0.87 | 82.0 | 0.0 | -9.23 | 0 | 0 | -100.0 | 0 | 0 | 0 | -3.29 | 39.74 | 91.42 | -3.29 | 39.74 | 91.37 | -1.53 | -51.49 | -1000.0 | -4.82 | 25.5 | 87.37 | 0.06 | -4.11 | 30.58 |
| 20Q3 (4) | 7.52 | 15.16 | 0.0 | 69.68 | -3.73 | 0.0 | 2.08 | 31.65 | 0.0 | 0 | 0 | 0.0 | 49.54 | 14.86 | 0.0 | 0.37 | 133.04 | 0.0 | 38.21 | 15.86 | 0.0 | 21.13 | 0 | 0.0 | 41.59 | 2.31 | 0.0 | 0.89 | 7.23 | 0.0 | 1.17 | -29.94 | 0.0 | 55.9 | -1.93 | 0.0 | 82.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.46 | -23.53 | 0.0 | -5.46 | -23.53 | 0.0 | -1.01 | -87.04 | 0.0 | -6.47 | -30.44 | 0.0 | 0.06 | -26.93 | 0.0 |
