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) | 9.2 | -23.9 | 24.99 | -8.53 | 10.26 | 129.53 | 0 | 0 | 76.21 | -7.84 | 0.5 | -45.05 | 26.6 | -13.19 | 34.90 | -5.8 | 40.43 | -25.67 | 12.34 | 139.15 | 3.89 | -77.22 | 0.44 | 4.76 | 25.48 | 0.0 | 7.54 | 1.34 | 0.9 | 0.0 | 5.1 | -0.78 | 13.53 | 0.45 | -0.27 | 0 | 4.83 | -2.23 | 0.00 | -99.26 |
| 2022 (9) | 12.09 | -23.34 | 27.32 | 3.09 | 4.47 | -52.65 | 0 | 0 | 82.69 | -14.1 | 0.91 | -47.4 | 30.64 | -11.34 | 37.05 | 3.21 | 54.39 | -0.87 | 5.16 | 17.01 | 17.08 | 3.77 | 0.42 | -4.55 | 25.48 | 0.0 | 7.44 | 1.78 | 0.9 | 0.0 | 5.14 | 8.21 | 13.47 | 4.02 | -0.2 | 0 | 4.94 | 5.56 | 0.11 | 0.49 |
| 2021 (8) | 15.77 | -7.4 | 26.5 | 3.19 | 9.44 | -50.03 | 0 | 0 | 96.26 | 23.74 | 1.73 | 0 | 34.56 | 7.13 | 35.90 | -13.43 | 54.87 | 9.39 | 4.41 | 86.08 | 16.46 | 24.6 | 0.44 | -25.42 | 25.48 | 0.0 | 7.31 | 0.0 | 0.9 | 0.0 | 4.75 | 35.71 | 12.95 | 10.59 | -0.07 | 0 | 4.68 | 46.25 | 0.11 | -0.08 |
| 2020 (7) | 17.03 | 56.24 | 25.68 | -14.4 | 18.89 | 81.46 | 0 | 0 | 77.79 | -29.28 | -3.47 | 0 | 32.26 | -16.88 | 41.47 | 17.54 | 50.16 | -10.54 | 2.37 | -7.78 | 13.21 | -40.33 | 0.59 | -34.44 | 25.48 | 0.0 | 7.31 | 0.83 | 0.9 | -32.33 | 3.5 | -54.9 | 11.71 | -28.34 | -0.3 | 0 | 3.2 | -53.49 | 0.11 | -10.3 |
| 2019 (6) | 10.9 | 1.58 | 30.0 | -7.75 | 10.41 | -1.23 | 0 | 0 | 110.0 | -5.38 | 0.59 | -81.09 | 38.81 | -9.49 | 35.28 | -4.35 | 56.07 | -17.22 | 2.57 | -6.2 | 22.14 | 2.83 | 0.9 | -21.74 | 25.48 | 0.0 | 7.25 | 4.47 | 1.33 | 47.78 | 7.76 | -12.61 | 16.34 | -2.21 | -0.88 | 0 | 6.88 | -18.48 | 0.12 | -2.93 |
| 2018 (5) | 10.73 | -20.04 | 32.52 | 0.03 | 10.54 | -32.65 | 0 | 0 | 116.25 | 19.07 | 3.12 | 0 | 42.88 | -2.94 | 36.89 | -18.49 | 67.73 | 7.78 | 2.74 | -0.72 | 21.53 | 63.48 | 1.15 | 35.29 | 25.48 | 0.0 | 6.94 | 0.0 | 0.9 | 0.0 | 8.88 | 63.54 | 16.71 | 25.92 | -0.44 | 0 | 8.44 | 54.01 | 0.12 | 3.2 |
| 2017 (4) | 13.42 | 7.53 | 32.51 | 29.78 | 15.65 | 414.8 | 0 | 0 | 97.63 | -0.05 | -2.37 | 0 | 44.18 | 12.39 | 45.25 | 12.45 | 62.84 | 32.41 | 2.76 | -5.48 | 13.17 | -34.12 | 0.85 | -9.57 | 25.48 | 0.0 | 6.94 | 0.87 | 0.9 | -34.78 | 5.43 | -38.37 | 13.27 | -22.26 | 0.05 | 66.67 | 5.48 | -38.01 | 0.12 | 4.52 |
| 2016 (3) | 12.48 | -3.11 | 25.05 | 22.08 | 3.04 | -20.21 | 0 | 0 | 97.68 | 6.3 | 0.58 | -78.6 | 39.31 | 8.26 | 40.24 | 1.84 | 47.46 | -2.63 | 2.92 | -11.25 | 19.99 | 43.81 | 0.94 | -27.69 | 25.48 | -0.47 | 6.88 | 4.08 | 1.38 | 0.0 | 8.81 | -18.88 | 17.07 | -9.44 | 0.03 | -96.77 | 8.84 | -25.02 | 0.11 | 2.78 |
| 2015 (2) | 12.88 | 0.47 | 20.52 | -9.08 | 3.81 | 112.85 | 0 | 0 | 91.89 | 1.27 | 2.71 | -53.2 | 36.31 | -6.73 | 39.51 | -7.9 | 48.74 | 3.5 | 3.29 | -5.73 | 13.9 | 120.99 | 1.3 | 217.07 | 25.6 | 1.99 | 6.61 | 9.62 | 1.38 | 0.0 | 10.86 | -7.81 | 18.85 | -1.82 | 0.93 | -36.3 | 11.79 | -10.95 | 0.11 | 13.92 |
| 2014 (1) | 12.82 | 11.97 | 22.57 | 31.45 | 1.79 | -69.19 | 0 | 0 | 90.74 | 19.28 | 5.79 | 103.87 | 38.93 | 27.26 | 42.90 | 6.69 | 47.09 | 15.08 | 3.49 | 7.06 | 6.29 | -7.23 | 0.41 | 51.85 | 25.1 | 8.66 | 6.03 | 4.87 | 1.38 | 0.0 | 11.78 | 32.36 | 19.2 | 19.78 | 1.46 | 100.0 | 13.24 | 37.49 | 0.10 | -7.57 |
| 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) | 10.16 | 12.39 | -26.75 | 24.96 | -4.84 | -13.0 | 5.34 | -22.94 | -54.16 | 0 | 0 | 0 | 13.4 | -2.19 | -31.77 | -1.4 | 1.41 | -1500.0 | 23.48 | -0.42 | -19.03 | 39.50 | 10.03 | 6.79 | 42.12 | 6.5 | -21.01 | 13.63 | 8.52 | 170.97 | 8.79 | 32.58 | 29.65 | 0.38 | -7.32 | -22.45 | 25.48 | 0.0 | 0.0 | 7.6 | 0.0 | 0.8 | 0.9 | 0.0 | 0.0 | 0.66 | -67.96 | -85.03 | 9.15 | -13.35 | -28.74 | 2.78 | 50.27 | 27700.0 | 3.44 | -12.02 | -22.17 | 0.00 | 0.95 | -99.18 |
| 24Q2 (19) | 9.04 | -19.43 | -23.58 | 26.23 | 1.75 | -4.27 | 6.93 | -0.29 | -43.2 | 0 | 0 | 0 | 13.7 | 3.55 | -31.81 | -1.42 | -36.54 | -787.5 | 23.58 | -5.34 | -12.76 | 35.90 | 3.87 | 7.32 | 39.55 | -1.54 | -27.2 | 12.56 | 4.67 | 148.71 | 6.63 | -15.76 | -17.95 | 0.41 | -2.38 | -22.64 | 25.48 | 0.0 | 0.0 | 7.6 | 0.8 | 0.8 | 0.9 | 0.0 | 0.0 | 2.06 | -49.14 | -52.09 | 10.56 | -15.45 | -17.11 | 1.85 | 249.06 | 1073.68 | 3.91 | -14.63 | -4.87 | 0.00 | 68.63 | -99.05 |
| 24Q1 (18) | 11.22 | 21.96 | -29.39 | 25.78 | 3.16 | -15.0 | 6.95 | -32.26 | -12.25 | 0 | 0 | 0 | 13.23 | -30.81 | -23.79 | -1.04 | -267.74 | -1633.33 | 24.91 | -6.35 | -14.98 | 34.56 | -0.99 | -1.62 | 40.17 | -0.64 | -28.28 | 12.0 | -2.76 | 134.38 | 7.87 | 102.31 | -38.32 | 0.42 | -4.55 | -27.59 | 25.48 | 0.0 | 0.0 | 7.54 | 0.0 | 1.34 | 0.9 | 0.0 | 0.0 | 4.05 | -20.59 | -20.12 | 12.49 | -7.69 | -6.86 | 0.53 | 296.3 | 562.5 | 4.58 | -5.18 | -11.07 | 0.00 | -24.62 | -99.45 |
| 23Q4 (17) | 9.2 | -33.67 | -23.9 | 24.99 | -12.9 | -8.53 | 10.26 | -11.93 | 129.53 | 0 | 0 | 0 | 19.12 | -2.65 | -10.32 | 0.62 | 520.0 | 426.32 | 26.6 | -8.28 | -13.19 | 34.90 | -5.63 | -5.8 | 40.43 | -24.17 | -25.67 | 12.34 | 145.33 | 139.15 | 3.89 | -42.63 | -77.22 | 0.44 | -10.2 | 4.76 | 25.48 | 0.0 | 0.0 | 7.54 | 0.0 | 1.34 | 0.9 | 0.0 | 0.0 | 5.1 | 15.65 | -0.78 | 13.53 | 5.37 | 0.45 | -0.27 | -2800.0 | -35.0 | 4.83 | 9.28 | -2.23 | 0.00 | -99.36 | -99.26 |
| 23Q3 (16) | 13.87 | 17.24 | -8.75 | 28.69 | 4.71 | -1.27 | 11.65 | -4.51 | 37.54 | 0 | 0 | 0 | 19.64 | -2.24 | -10.89 | 0.1 | 162.5 | -90.0 | 29.0 | 7.29 | -8.83 | 36.99 | 10.57 | -0.89 | 53.32 | -1.86 | -3.42 | 5.03 | -0.4 | 1.41 | 6.78 | -16.09 | -56.17 | 0.49 | -7.55 | 28.95 | 25.48 | 0.0 | 0.0 | 7.54 | 0.0 | 1.34 | 0.9 | 0.0 | 0.0 | 4.41 | 2.56 | -15.36 | 12.84 | 0.78 | -5.17 | 0.01 | 105.26 | 105.0 | 4.42 | 7.54 | -11.78 | 0.12 | 17.04 | 15.49 |
| 23Q2 (15) | 11.83 | -25.55 | -27.73 | 27.4 | -9.66 | -7.46 | 12.2 | 54.04 | 44.72 | 0 | 0 | 0 | 20.09 | 15.73 | -11.46 | -0.16 | -166.67 | -328.57 | 27.03 | -7.75 | -13.78 | 33.45 | -4.78 | -5.83 | 54.33 | -3.0 | -2.63 | 5.05 | -1.37 | 1.0 | 8.08 | -36.68 | -47.12 | 0.53 | -8.62 | 29.27 | 25.48 | 0.0 | 0.0 | 7.54 | 1.34 | 1.34 | 0.9 | 0.0 | 0.0 | 4.3 | -15.19 | 2.14 | 12.74 | -5.0 | 1.59 | -0.19 | -337.5 | -26.67 | 4.11 | -20.19 | 1.23 | 0.11 | -1.48 | -0.76 |
| 23Q1 (14) | 15.89 | 31.43 | -1.49 | 30.33 | 11.02 | 15.02 | 7.92 | 77.18 | -23.63 | 0 | 0 | 0 | 17.36 | -18.57 | 4.33 | -0.06 | 68.42 | -300.0 | 29.3 | -4.37 | -0.61 | 35.13 | -5.2 | 12.65 | 56.01 | 2.98 | -4.19 | 5.12 | -0.78 | 16.36 | 12.76 | -25.29 | -16.44 | 0.58 | 38.1 | 41.46 | 25.48 | 0.0 | 0.0 | 7.44 | 0.0 | 1.78 | 0.9 | 0.0 | 0.0 | 5.07 | -1.36 | 6.07 | 13.41 | -0.45 | 3.23 | 0.08 | 140.0 | -68.0 | 5.15 | 4.25 | 2.39 | 0.11 | 0.52 | 1.48 |
| 22Q4 (13) | 12.09 | -20.46 | -23.34 | 27.32 | -5.99 | 3.09 | 4.47 | -47.23 | -52.65 | 0 | 0 | 0 | 21.32 | -3.27 | -10.68 | -0.19 | -119.0 | -173.08 | 30.64 | -3.68 | -11.34 | 37.05 | -0.71 | 3.21 | 54.39 | -1.49 | -0.87 | 5.16 | 4.03 | 17.01 | 17.08 | 10.41 | 3.77 | 0.42 | 10.53 | -4.55 | 25.48 | 0.0 | 0.0 | 7.44 | 0.0 | 1.78 | 0.9 | 0.0 | 0.0 | 5.14 | -1.34 | 8.21 | 13.47 | -0.52 | 4.02 | -0.2 | 0.0 | -185.71 | 4.94 | -1.4 | 5.56 | 0.11 | -0.35 | 0.49 |
| 22Q3 (12) | 15.2 | -7.15 | 0.2 | 29.06 | -1.86 | 14.68 | 8.47 | 0.47 | 23.65 | 0 | 0 | 0 | 22.04 | -2.86 | -12.05 | 1.0 | 1328.57 | -15.25 | 31.81 | 1.47 | -7.77 | 37.32 | 5.06 | 0.29 | 55.21 | -1.06 | -3.98 | 4.96 | -0.8 | 119.47 | 15.47 | 1.24 | -27.2 | 0.38 | -7.32 | -19.15 | 25.48 | 0.0 | 0.0 | 7.44 | 0.0 | 1.78 | 0.9 | 0.0 | 0.0 | 5.21 | 23.75 | 4.83 | 13.54 | 7.97 | 2.73 | -0.2 | -33.33 | -81.82 | 5.01 | 23.4 | 3.09 | 0.11 | 0.57 | 11.13 |
| 22Q2 (11) | 16.37 | 1.49 | -7.51 | 29.61 | 12.29 | 15.8 | 8.43 | -18.71 | -28.56 | 0 | 0 | 0 | 22.69 | 36.36 | -21.68 | 0.07 | 133.33 | -93.4 | 31.35 | 6.34 | -6.75 | 35.52 | 13.91 | -9.22 | 55.8 | -4.55 | 0.54 | 5.0 | 13.64 | 118.34 | 15.28 | 0.07 | -13.72 | 0.41 | 0.0 | -21.15 | 25.48 | 0.0 | 0.0 | 7.44 | 1.78 | 1.78 | 0.9 | 0.0 | 0.0 | 4.21 | -11.92 | 10.79 | 12.54 | -3.46 | 4.5 | -0.15 | -160.0 | 51.61 | 4.06 | -19.28 | 16.33 | 0.11 | 0.74 | 4.46 |
| 22Q1 (10) | 16.13 | 2.28 | -8.09 | 26.37 | -0.49 | -0.26 | 10.37 | 9.85 | -39.04 | 0 | 0 | 0 | 16.64 | -30.29 | -9.37 | 0.03 | -88.46 | 103.95 | 29.48 | -14.7 | -7.53 | 31.18 | -13.15 | -23.18 | 58.46 | 6.54 | 4.43 | 4.4 | -0.23 | 88.84 | 15.27 | -7.23 | 14.21 | 0.41 | -6.82 | -25.45 | 25.48 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 4.78 | 0.63 | 74.45 | 12.99 | 0.31 | 18.63 | 0.25 | 457.14 | 159.52 | 5.03 | 7.48 | 116.81 | 0.11 | -0.47 | -1.69 |
| 21Q4 (9) | 15.77 | 3.96 | -7.4 | 26.5 | 4.58 | 3.19 | 9.44 | 37.81 | -50.03 | 0 | 0 | 0 | 23.87 | -4.75 | 17.59 | 0.26 | -77.97 | 110.32 | 34.56 | 0.2 | 7.13 | 35.90 | -3.51 | -13.43 | 54.87 | -4.57 | 9.39 | 4.41 | 95.13 | 86.08 | 16.46 | -22.54 | 24.6 | 0.44 | -6.38 | -25.42 | 25.48 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 4.75 | -4.43 | 35.71 | 12.95 | -1.75 | 10.59 | -0.07 | 36.36 | 76.67 | 4.68 | -3.7 | 46.25 | 0.11 | 10.2 | -0.08 |
| 21Q3 (8) | 15.17 | -14.29 | -0.72 | 25.34 | -0.9 | -18.26 | 6.85 | -41.95 | -64.29 | 0 | 0 | 0 | 25.06 | -13.5 | 37.01 | 1.18 | 11.32 | 436.36 | 34.49 | 2.59 | -5.74 | 37.21 | -4.91 | -12.38 | 57.5 | 3.6 | 7.56 | 2.26 | -1.31 | -9.96 | 21.25 | 19.99 | 60.02 | 0.47 | -9.62 | -39.74 | 25.48 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 4.97 | 30.79 | -19.06 | 13.18 | 9.83 | -8.15 | -0.11 | 64.52 | 85.14 | 4.86 | 39.26 | -10.0 | 0.10 | -5.46 | -14.1 |
| 21Q2 (7) | 17.7 | 0.85 | 10.56 | 25.57 | -3.29 | -18.2 | 11.8 | -30.63 | -44.81 | 0 | 0 | 0 | 28.97 | 57.79 | 34.18 | 1.06 | 239.47 | 562.5 | 33.62 | 5.46 | -6.71 | 39.13 | -3.6 | 0 | 55.5 | -0.86 | 3.22 | 2.29 | -1.72 | -7.29 | 17.71 | 32.46 | 50.72 | 0.52 | -5.45 | -33.33 | 25.48 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 3.8 | 38.69 | -41.18 | 12.0 | 9.59 | -18.2 | -0.31 | 26.19 | 77.21 | 3.49 | 50.43 | -31.57 | 0.10 | -5.19 | -8.87 |
| 21Q1 (6) | 17.55 | 3.05 | 23.68 | 26.44 | 2.96 | -15.12 | 17.01 | -9.95 | 66.11 | 0 | 0 | 0 | 18.36 | -9.56 | 4.26 | -0.76 | 69.84 | 42.42 | 31.88 | -1.18 | -11.47 | 40.59 | -2.12 | 0 | 55.98 | 11.6 | -0.73 | 2.33 | -1.69 | -7.54 | 13.37 | 1.21 | -36.81 | 0.55 | -6.78 | -34.52 | 25.48 | 0.0 | 0.0 | 7.31 | 0.0 | 0.83 | 0.9 | 0.0 | -32.33 | 2.74 | -21.71 | -57.39 | 10.95 | -6.49 | -27.1 | -0.42 | -40.0 | 70.42 | 2.32 | -27.5 | -53.69 | 0.11 | 1.17 | -6.14 |
| 20Q4 (5) | 17.03 | 11.45 | 56.24 | 25.68 | -17.16 | -14.4 | 18.89 | -1.51 | 81.46 | 0 | 0 | 0 | 20.3 | 10.99 | -29.19 | -2.52 | -1245.45 | -287.69 | 32.26 | -11.83 | -16.88 | 41.47 | -2.35 | 0 | 50.16 | -6.17 | -10.54 | 2.37 | -5.58 | -7.78 | 13.21 | -0.53 | -40.33 | 0.59 | -24.36 | -34.44 | 25.48 | 0.0 | 0.0 | 7.31 | 0.0 | 0.83 | 0.9 | 0.0 | -32.33 | 3.5 | -43.0 | -54.9 | 11.71 | -18.4 | -28.34 | -0.3 | 59.46 | 65.91 | 3.2 | -40.74 | -53.49 | 0.11 | -5.27 | -10.3 |
| 20Q3 (4) | 15.28 | -4.56 | 0.0 | 31.0 | -0.83 | 0.0 | 19.18 | -10.29 | 0.0 | 0 | 0 | 0.0 | 18.29 | -15.28 | 0.0 | 0.22 | 37.5 | 0.0 | 36.59 | 1.53 | 0.0 | 42.47 | 0 | 0.0 | 53.46 | -0.58 | 0.0 | 2.51 | 1.62 | 0.0 | 13.28 | 13.02 | 0.0 | 0.78 | 0.0 | 0.0 | 25.48 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 6.14 | -4.95 | 0.0 | 14.35 | -2.18 | 0.0 | -0.74 | 45.59 | 0.0 | 5.4 | 5.88 | 0.0 | 0.11 | 0.29 | 0.0 |
