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) | 4.77 | -12.15 | 15.3 | 3.03 | 1.73 | 8.12 | 0 | 0 | 13.23 | -27.67 | 3.47 | -13.68 | 1.48 | -3.27 | 11.19 | 33.73 | 2.14 | -7.76 | 42.3 | 10.47 | 0.5 | -84.33 | 0 | 0 | 37.91 | 7.52 | 3.23 | 14.54 | 1.23 | 0.0 | 9.25 | 10.91 | 13.71 | 10.65 | -0.2 | 0 | 9.05 | 3.43 | 0.00 | 0 |
| 2022 (9) | 5.43 | 5.23 | 14.85 | 47.03 | 1.6 | -69.17 | 0 | 0 | 18.29 | 5.84 | 4.02 | 17.2 | 1.53 | -21.54 | 8.37 | -25.87 | 2.32 | 6.42 | 38.29 | 7.41 | 3.19 | -51.15 | 0 | 0 | 35.26 | 7.5 | 2.82 | 13.71 | 1.23 | 0.0 | 8.34 | 10.32 | 12.39 | 9.94 | 0.41 | -92.49 | 8.75 | -32.8 | 0.00 | 0 |
| 2021 (8) | 5.16 | -18.35 | 10.1 | 3.06 | 5.19 | -10.36 | 0 | 0 | 17.28 | 18.52 | 3.43 | 38.31 | 1.95 | -10.14 | 11.28 | -24.18 | 2.18 | 87.93 | 35.65 | 9.36 | 6.53 | -17.45 | 0 | 0 | 32.8 | 8.5 | 2.48 | 13.24 | 1.23 | -27.22 | 7.56 | 7.85 | 11.27 | 3.58 | 5.46 | -15.87 | 13.02 | -3.56 | 0.00 | 0 |
| 2020 (7) | 6.32 | 44.95 | 9.8 | 50.77 | 5.79 | -7.95 | 0 | 0 | 14.58 | -14.79 | 2.48 | -14.48 | 2.17 | 13.02 | 14.88 | 32.63 | 1.16 | -41.41 | 32.6 | 9.91 | 7.91 | -12.6 | 0 | 0 | 30.23 | 5.48 | 2.19 | 15.26 | 1.69 | 37.4 | 7.01 | 2.64 | 10.88 | 9.24 | 6.49 | 0 | 13.5 | 162.65 | 0.00 | 0 |
| 2019 (6) | 4.36 | 27.11 | 6.5 | -58.86 | 6.29 | 798.57 | 0 | 0 | 17.11 | -7.86 | 2.9 | 17.41 | 1.92 | 22.29 | 11.22 | 32.73 | 1.98 | -1.98 | 29.66 | 7.19 | 9.05 | 87.76 | 0 | 0 | 28.66 | 7.02 | 1.9 | 15.15 | 1.23 | 0.0 | 6.83 | 8.59 | 9.96 | 8.62 | -1.69 | 0 | 5.14 | -34.02 | 0.00 | 0 |
| 2018 (5) | 3.43 | -0.29 | 15.8 | 1.28 | 0.7 | -25.53 | 0 | 0 | 18.57 | 22.74 | 2.47 | 62.5 | 1.57 | -12.29 | 8.45 | -28.54 | 2.02 | 1.51 | 27.67 | 9.02 | 4.82 | -23.73 | 0 | 0 | 26.78 | 8.99 | 1.65 | 10.0 | 1.23 | -71.92 | 6.29 | 128.73 | 9.17 | 6.26 | 1.5 | 194.12 | 7.79 | 138.96 | 0.00 | 0 |
| 2017 (4) | 3.44 | -15.27 | 15.6 | 0.65 | 0.94 | 34.29 | 0 | 0 | 15.13 | -9.13 | 1.52 | -36.13 | 1.79 | 7.19 | 11.83 | 17.95 | 1.99 | 2.05 | 25.38 | 4.88 | 6.32 | 9.72 | 0.01 | -66.67 | 24.57 | 8.91 | 1.5 | 19.05 | 4.38 | -8.94 | 2.75 | -16.16 | 8.63 | -7.7 | 0.51 | 0 | 3.26 | 2407.69 | 0.00 | 0 |
| 2016 (3) | 4.06 | 58.59 | 15.5 | 6.16 | 0.7 | -52.05 | 0 | 0 | 16.65 | -23.31 | 2.38 | 17.82 | 1.67 | -5.65 | 10.03 | 23.02 | 1.95 | 3.17 | 24.2 | 3.55 | 5.76 | -20.44 | 0.03 | -25.0 | 22.56 | 4.93 | 1.26 | 18.87 | 4.81 | 291.06 | 3.28 | -46.67 | 9.35 | 10.91 | -3.15 | 0 | 0.13 | -94.94 | 0.00 | 0 |
| 2015 (2) | 2.56 | 47.13 | 14.6 | -7.59 | 1.46 | -64.22 | 0 | 0 | 21.71 | -74.6 | 2.02 | 380.95 | 1.77 | 2.31 | 8.15 | 302.79 | 1.89 | 12.5 | 23.37 | 10.24 | 7.24 | 123.46 | 0.04 | 0 | 21.5 | -1.19 | 1.06 | 3.92 | 1.23 | 0.0 | 6.15 | 38.51 | 8.43 | 26.01 | -3.58 | 0 | 2.57 | -45.67 | 0.00 | 0 |
| 2014 (1) | 1.74 | -96.97 | 15.8 | -63.94 | 4.08 | -79.0 | 0 | 0 | 85.47 | -40.66 | 0.42 | -41.67 | 1.73 | -95.89 | 2.02 | -93.07 | 1.68 | -2.33 | 21.2 | 1154.44 | 3.24 | -97.84 | 0 | 0 | 21.76 | -2.07 | 1.02 | 8.51 | 1.23 | -3.15 | 4.44 | -1.55 | 6.69 | -0.59 | 0.29 | -92.94 | 4.73 | -45.13 | 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) | 4.19 | -5.42 | -21.97 | 13.5 | -3.57 | -4.26 | 1.68 | -15.15 | -31.71 | 0 | 0 | 0 | 3.72 | -20.51 | -0.27 | 0.85 | -22.73 | -26.72 | 1.47 | -38.49 | 20.49 | 10.66 | -38.45 | 30.02 | 2.36 | 27.57 | 78.79 | 46.61 | 7.59 | 15.0 | 2.35 | 459.52 | 370.0 | 0 | 0 | 0 | 40.37 | 0.0 | 6.49 | 3.68 | 0.0 | 13.93 | 1.44 | 0.0 | 17.07 | 7.85 | 7.68 | -7.1 | 12.96 | 4.43 | 0.39 | 1.2 | 326.42 | 162.83 | 9.05 | 33.88 | 38.38 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.43 | -11.93 | -22.69 | 14.0 | -4.11 | -19.08 | 1.98 | 41.43 | 296.0 | 0 | 0 | 0 | 4.68 | 109.87 | 29.64 | 1.1 | 39.24 | 6.8 | 2.39 | 184.52 | 143.88 | 17.32 | 162.46 | 161.37 | 1.85 | 65.18 | 66.67 | 43.32 | -0.71 | 9.2 | 0.42 | -16.0 | -84.44 | 0 | 0 | 0 | 40.37 | 6.49 | 6.49 | 3.68 | 13.93 | 13.93 | 1.44 | 17.07 | 17.07 | 7.29 | -28.6 | 14.08 | 12.41 | -15.41 | 14.48 | -0.53 | 79.54 | -1866.67 | 6.76 | -11.29 | 5.3 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.03 | 5.45 | -19.78 | 14.6 | -4.58 | -7.89 | 1.4 | -19.08 | 3.7 | 0 | 0 | 0 | 2.23 | -29.43 | -18.32 | 0.79 | -1.25 | 61.22 | 0.84 | -43.24 | 0.0 | 6.60 | -41.01 | 31.5 | 1.12 | -47.66 | 21.74 | 43.63 | 3.14 | 10.62 | 0.5 | 0.0 | -84.33 | 0 | 0 | 0 | 37.91 | 0.0 | 7.52 | 3.23 | 0.0 | 14.54 | 1.23 | 0.0 | 0.0 | 10.21 | 10.38 | 15.63 | 14.67 | 7.0 | 13.9 | -2.59 | -1195.0 | -5280.0 | 7.62 | -15.8 | -14.19 | 0.00 | 0 | 0 |
| 23Q4 (17) | 4.77 | -11.17 | -12.15 | 15.3 | 8.51 | 3.03 | 1.73 | -29.67 | 8.12 | 0 | 0 | 0 | 3.16 | -15.28 | -34.3 | 0.8 | -31.03 | -13.04 | 1.48 | 21.31 | -3.27 | 11.19 | 36.44 | 33.73 | 2.14 | 62.12 | -7.76 | 42.3 | 4.37 | 10.47 | 0.5 | 0.0 | -84.33 | 0 | 0 | 0 | 37.91 | 0.0 | 7.52 | 3.23 | 0.0 | 14.54 | 1.23 | 0.0 | 0.0 | 9.25 | 9.47 | 10.91 | 13.71 | 6.2 | 10.65 | -0.2 | 89.53 | -148.78 | 9.05 | 38.38 | 3.43 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.37 | -6.28 | -5.29 | 14.1 | -18.5 | 0.71 | 2.46 | 392.0 | 392.0 | 0 | 0 | 0 | 3.73 | 3.32 | 2.47 | 1.16 | 12.62 | 11.54 | 1.22 | 24.49 | -3.94 | 8.20 | 23.74 | 15.5 | 1.32 | 18.92 | -22.35 | 40.53 | 2.17 | 11.62 | 0.5 | -81.48 | -88.99 | 0 | 0 | 0 | 37.91 | 0.0 | 7.52 | 3.23 | 0.0 | 14.54 | 1.23 | 0.0 | 0.0 | 8.45 | 32.24 | 14.65 | 12.91 | 19.1 | 13.05 | -1.91 | -6466.67 | -130.12 | 6.54 | 1.87 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 5.73 | -8.61 | -10.33 | 17.3 | 9.15 | 23.57 | 0.5 | -62.96 | -28.57 | 0 | 0 | 0 | 3.61 | 32.23 | -35.07 | 1.03 | 110.2 | -18.9 | 0.98 | 16.67 | -28.47 | 6.63 | 32.05 | -5.01 | 1.11 | 20.65 | -25.0 | 39.67 | 0.58 | 11.09 | 2.7 | -15.36 | -50.91 | 0 | 0 | 0 | 37.91 | 7.52 | 7.52 | 3.23 | 14.54 | 14.54 | 1.23 | 0.0 | 0.0 | 6.39 | -27.63 | 0.95 | 10.84 | -15.84 | 4.43 | 0.03 | -40.0 | 102.29 | 6.42 | -27.7 | 27.89 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.27 | 15.47 | 17.42 | 15.85 | 6.73 | 7.82 | 1.35 | -15.62 | 132.76 | 0 | 0 | 0 | 2.73 | -43.24 | -36.21 | 0.49 | -46.74 | -38.75 | 0.84 | -45.1 | -36.36 | 5.02 | -40.01 | -34.16 | 0.92 | -60.34 | -50.8 | 39.44 | 3.0 | 9.04 | 3.19 | 0.0 | -49.28 | 0 | 0 | 0 | 35.26 | 0.0 | 7.5 | 2.82 | 0.0 | 13.71 | 1.23 | 0.0 | 0.0 | 8.83 | 5.88 | 5.75 | 12.88 | 3.95 | 6.71 | 0.05 | -87.8 | -98.29 | 8.88 | 1.49 | -21.28 | 0.00 | 0 | 0 |
| 22Q4 (13) | 5.43 | -4.23 | 5.23 | 14.85 | 6.07 | 47.03 | 1.6 | 220.0 | -69.17 | 0 | 0 | 0 | 4.81 | 32.14 | 9.07 | 0.92 | -11.54 | -8.0 | 1.53 | 20.47 | -21.54 | 8.37 | 17.84 | -25.91 | 2.32 | 36.47 | 6.42 | 38.29 | 5.45 | 7.41 | 3.19 | -29.74 | -51.15 | 0 | 0 | 0 | 35.26 | 0.0 | 7.5 | 2.82 | 0.0 | 13.71 | 1.23 | 0.0 | 0.0 | 8.34 | 13.16 | 10.32 | 12.39 | 8.49 | 9.94 | 0.41 | 149.4 | -92.49 | 8.75 | 33.79 | -32.8 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.67 | -11.27 | 16.43 | 14.0 | 0.0 | 53.85 | 0.5 | -28.57 | -90.46 | 0 | 0 | 0 | 3.64 | -34.53 | -32.47 | 1.04 | -18.11 | 2.97 | 1.27 | -7.3 | -36.18 | 7.10 | 1.77 | -39.93 | 1.7 | 14.86 | -30.33 | 36.31 | 1.68 | 6.14 | 4.54 | -17.45 | -31.42 | 0 | 0 | 0 | 35.26 | 0.0 | 7.5 | 2.82 | 0.0 | 13.71 | 1.23 | 0.0 | 0.0 | 7.37 | 16.43 | 11.16 | 11.42 | 10.02 | 10.44 | -0.83 | 36.64 | -114.29 | 6.54 | 30.28 | -47.43 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.39 | 19.66 | 19.66 | 14.0 | -4.76 | 62.79 | 0.7 | 20.69 | -88.1 | 0 | 0 | 0 | 5.56 | 29.91 | 71.6 | 1.27 | 58.75 | 118.97 | 1.37 | 3.79 | -8.67 | 6.98 | -8.47 | -27.18 | 1.48 | -20.86 | -3.9 | 35.71 | -1.27 | 4.84 | 5.5 | -12.56 | -23.4 | 0 | 0 | 0 | 35.26 | 7.5 | 16.64 | 2.82 | 13.71 | 28.77 | 1.23 | 0.0 | -27.22 | 6.33 | -24.19 | -25.44 | 10.38 | -14.0 | -16.02 | -1.31 | -144.71 | -118.93 | 5.02 | -55.5 | -67.42 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.34 | 3.49 | 7.01 | 14.7 | 45.54 | 77.11 | 0.58 | -88.82 | -89.97 | 0 | 0 | 0 | 4.28 | -2.95 | 1.18 | 0.8 | -20.0 | -5.88 | 1.32 | -32.31 | -29.79 | 7.62 | -32.5 | -39.07 | 1.87 | -14.22 | 28.97 | 36.17 | 1.46 | 8.26 | 6.29 | -3.68 | -17.99 | 0 | 0 | 0 | 32.8 | 0.0 | 8.5 | 2.48 | 0.0 | 13.24 | 1.23 | 0.0 | -27.22 | 8.35 | 10.45 | 6.1 | 12.07 | 7.1 | 2.81 | 2.93 | -46.34 | -9.29 | 11.28 | -13.36 | 1.62 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.16 | 5.95 | -18.35 | 10.1 | 10.99 | 3.06 | 5.19 | -0.95 | -10.36 | 0 | 0 | 0 | 4.41 | -18.18 | 10.8 | 1.0 | -0.99 | 49.25 | 1.95 | -2.01 | -10.14 | 11.29 | -4.45 | -24.19 | 2.18 | -10.66 | 87.93 | 35.65 | 4.21 | 9.36 | 6.53 | -1.36 | -17.45 | 0 | 0 | 0 | 32.8 | 0.0 | 8.5 | 2.48 | 0.0 | 13.24 | 1.23 | 0.0 | -27.22 | 7.56 | 14.03 | 7.85 | 11.27 | 8.99 | 3.58 | 5.46 | -6.02 | -15.87 | 13.02 | 4.66 | -3.56 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.87 | -8.8 | -15.01 | 9.1 | 5.81 | -2.15 | 5.24 | -10.88 | -8.07 | 0 | 0 | 0 | 5.39 | 66.36 | 28.03 | 1.01 | 74.14 | 6.32 | 1.99 | 32.67 | 12.43 | 11.82 | 23.37 | 2.01 | 2.44 | 58.44 | 29.1 | 34.21 | 0.44 | 10.32 | 6.62 | -7.8 | -14.58 | 0 | 0 | 0 | 32.8 | 8.5 | 8.5 | 2.48 | 13.24 | 13.24 | 1.23 | -27.22 | -27.22 | 6.63 | -21.91 | 12.18 | 10.34 | -16.34 | 5.73 | 5.81 | -16.04 | 305.3 | 12.44 | -19.27 | 303.9 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.34 | 7.01 | 5.53 | 8.6 | 3.61 | 3.61 | 5.88 | 1.73 | 0.51 | 0 | 0 | 0 | 3.24 | -23.4 | 24.14 | 0.58 | -31.76 | 38.1 | 1.5 | -20.21 | 38.89 | 9.58 | -23.42 | 0 | 1.54 | 6.21 | 14.93 | 34.06 | 1.95 | 12.48 | 7.18 | -6.39 | -7.35 | 0 | 0 | 0 | 30.23 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 8.49 | 7.88 | 71.52 | 12.36 | 5.28 | 40.14 | 6.92 | 114.24 | 221.83 | 15.41 | 38.83 | 2210.96 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.99 | -21.04 | 23.82 | 8.3 | -15.31 | 3.75 | 5.78 | -0.17 | -9.4 | 0 | 0 | 0 | 4.23 | 6.28 | 12.2 | 0.85 | 26.87 | 93.18 | 1.88 | -13.36 | 14.63 | 12.51 | -16.02 | 0 | 1.45 | 25.0 | -2.03 | 33.41 | 2.48 | 10.85 | 7.67 | -3.03 | -3.28 | 0 | 0 | 0 | 30.23 | 0.0 | 5.48 | 2.19 | 0.0 | 15.26 | 1.69 | 0.0 | 37.4 | 7.87 | 12.27 | 8.25 | 11.74 | 7.9 | 12.88 | 3.23 | -50.23 | 132.24 | 11.1 | -17.78 | 503.64 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.32 | 10.3 | 44.95 | 9.8 | 5.38 | 50.77 | 5.79 | 1.58 | -7.95 | 0 | 0 | 0 | 3.98 | -5.46 | -15.14 | 0.67 | -29.47 | -6.94 | 2.17 | 22.6 | 13.02 | 14.89 | 28.57 | 0 | 1.16 | -38.62 | -41.41 | 32.6 | 5.13 | 9.91 | 7.91 | 2.06 | -12.6 | 0 | 0 | 0 | 30.23 | 0.0 | 5.48 | 2.19 | 0.0 | 15.26 | 1.69 | 0.0 | 37.4 | 7.01 | 18.61 | 2.64 | 10.88 | 11.25 | 9.24 | 6.49 | 329.33 | 484.02 | 13.5 | 338.31 | 162.65 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.73 | 13.24 | 0.0 | 9.3 | 12.05 | 0.0 | 5.7 | -2.56 | 0.0 | 0 | 0 | 0.0 | 4.21 | 61.3 | 0.0 | 0.95 | 126.19 | 0.0 | 1.77 | 63.89 | 0.0 | 11.58 | 0 | 0.0 | 1.89 | 41.04 | 0.0 | 31.01 | 2.41 | 0.0 | 7.75 | 0.0 | 0.0 | 0 | 0 | 0.0 | 30.23 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 5.91 | 19.39 | 0.0 | 9.78 | 10.88 | 0.0 | -2.83 | 50.18 | 0.0 | 3.08 | 521.92 | 0.0 | 0.00 | 0 | 0.0 |
