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) | 2.03 | 1745.45 | 10.3 | 17.45 | 0.28 | -74.07 | 0 | 0 | 16.84 | -5.45 | -2.48 | 0 | 5.65 | 1.99 | 33.55 | 7.86 | 2.82 | -23.58 | 0 | 0 | 0.86 | 681.82 | 0.14 | -53.33 | 10.13 | -35.23 | 0 | 0 | 0 | 0 | -6.74 | 0 | -6.74 | 0 | -3.76 | 0 | -10.5 | 0 | -0.04 | 0 |
| 2022 (9) | 0.11 | -88.54 | 8.77 | -20.92 | 1.08 | -87.07 | 0 | 0 | 17.81 | -45.5 | -12.87 | 0 | 5.54 | -47.88 | 31.11 | -4.37 | 3.69 | -34.57 | 0 | 0 | 0.11 | -96.49 | 0.3 | -38.78 | 15.64 | -0.51 | 3.02 | 0.0 | 2.41 | -2.82 | -45.93 | 0 | -40.5 | 0 | -3.37 | 0 | -49.3 | 0 | 0.00 | 0 |
| 2021 (8) | 0.96 | -58.62 | 11.09 | 230.06 | 8.35 | -51.06 | 0 | 0 | 32.68 | -24.09 | -37.75 | 0 | 10.63 | -72.76 | 32.53 | -64.11 | 5.64 | -16.2 | 0 | 0 | 3.13 | -62.01 | 0.49 | -73.66 | 15.72 | 0.0 | 3.02 | 0.0 | 2.48 | -43.38 | -32.56 | 0 | -27.06 | 0 | -2.41 | 0 | -34.97 | 0 | 0.08 | 82.28 |
| 2020 (7) | 2.32 | -41.71 | 3.36 | -2.33 | 17.06 | 90.83 | 0 | 0 | 43.05 | -16.0 | -1.45 | 0 | 39.02 | -7.71 | 90.64 | 9.87 | 6.73 | 21.48 | 0 | 0 | 8.24 | -35.68 | 1.86 | -11.43 | 15.72 | 15.0 | 3.02 | 16.15 | 4.38 | 100.92 | 3.45 | -66.34 | 10.85 | -27.81 | -2.48 | 0 | 0.97 | -83.48 | 0.04 | -15.98 |
| 2019 (6) | 3.98 | 90.43 | 3.44 | 0 | 8.94 | -51.96 | 0 | 0 | 51.25 | -10.99 | 4.2 | -57.01 | 42.28 | 5.15 | 82.50 | 18.14 | 5.54 | 29.14 | 0 | 0 | 12.81 | 56.03 | 2.1 | 452.63 | 13.67 | 15.46 | 2.6 | 63.52 | 2.18 | 129.47 | 10.25 | -30.88 | 15.03 | -13.52 | -4.38 | 0 | 5.87 | -50.88 | 0.05 | 0 |
| 2018 (5) | 2.09 | -60.11 | 0 | 0 | 18.61 | 336.85 | 0 | 0 | 57.58 | 9.18 | 9.77 | -10.86 | 40.21 | 32.62 | 69.83 | 21.47 | 4.29 | -4.03 | 0 | 0 | 8.21 | -45.27 | 0.38 | 58.33 | 11.84 | 10.45 | 1.59 | 218.0 | 0.95 | 15.85 | 14.83 | 27.3 | 17.38 | 34.0 | -2.88 | 0 | 11.95 | 11.68 | 0.00 | 0 |
| 2017 (4) | 5.24 | 134.98 | 0 | 0 | 4.26 | 113.0 | 0 | 0 | 52.74 | 111.55 | 10.96 | 798.36 | 30.32 | 162.51 | 57.49 | 24.09 | 4.47 | 55.21 | 0 | 0 | 15.0 | 159.07 | 0.24 | 20.0 | 10.72 | 19.51 | 0.5 | 31.58 | 0.82 | 0 | 11.65 | 268.67 | 12.97 | 266.38 | -0.95 | 0 | 10.7 | 357.26 | 0.00 | 0 |
| 2016 (3) | 2.23 | 9.85 | 0.78 | -74.68 | 2.0 | 669.23 | 0 | 0 | 24.93 | 2.93 | 1.22 | -26.06 | 11.55 | 39.83 | 46.33 | 35.85 | 2.88 | 32.11 | 0 | 0 | 5.79 | 17.92 | 0.2 | 42.86 | 8.97 | 20.56 | 0.38 | 80.95 | 0 | 0 | 3.16 | 8.59 | 3.54 | 13.46 | -0.82 | 0 | 2.34 | -26.42 | 0.00 | 0 |
| 2015 (2) | 2.03 | 109.28 | 3.08 | -23.38 | 0.26 | -76.36 | 0 | 0 | 24.22 | 12.7 | 1.65 | 60.19 | 8.26 | -12.87 | 34.10 | -22.69 | 2.18 | 10.1 | 0 | 0 | 4.91 | 195.78 | 0.14 | 7.69 | 7.44 | 9.9 | 0.21 | 90.91 | 0 | 0 | 2.91 | 43.35 | 3.12 | 45.79 | 0.27 | -55.0 | 3.18 | 20.91 | 0.00 | 0 |
| 2014 (1) | 0.97 | 94.0 | 4.02 | 30.94 | 1.1 | -66.46 | 0 | 0 | 21.49 | 19.46 | 1.03 | 472.22 | 9.48 | 47.66 | 44.11 | 23.61 | 1.98 | -16.46 | 0 | 0 | 1.66 | 176.67 | 0.13 | -18.75 | 6.77 | 29.2 | 0.11 | 22.22 | 0 | 0 | 2.03 | 57.36 | 2.14 | 55.07 | 0.6 | 114.29 | 2.63 | 67.52 | 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) | 1.28 | 17.43 | 124.56 | 7.7 | -2.04 | -28.24 | 0.29 | -3.33 | 11.54 | 0 | 0 | 0 | 3.87 | 8.71 | -15.87 | -0.34 | 60.47 | 55.84 | 5.09 | 3.88 | 2.62 | 31.93 | 8.63 | 3.2 | 3.02 | -6.21 | 11.44 | 0 | 0 | 0 | 0.82 | -6.82 | 13.89 | 0.06 | -33.33 | -66.67 | 12.17 | 5.09 | 40.21 | 0 | 0 | 0 | 0 | 0 | 0 | -7.67 | -4.78 | -24.31 | -7.67 | -4.78 | -24.31 | -3.54 | 9.23 | 12.81 | -11.21 | 0.09 | -9.58 | 0.14 | -31.38 | 121.62 |
| 24Q2 (19) | 1.09 | 70.31 | 87.93 | 7.86 | 0.51 | -24.42 | 0.3 | 66.67 | -3.23 | 0 | 0 | 0 | 3.56 | -5.32 | -3.26 | -0.86 | -407.14 | 33.33 | 4.9 | -8.24 | -0.2 | 29.39 | -7.58 | -4.51 | 3.22 | 1.9 | 0.62 | 0 | 0 | 0 | 0.88 | 6.02 | 0 | 0.09 | -25.0 | -57.14 | 11.58 | 0.0 | 33.41 | 0 | 0 | 0 | 0 | 0 | 0 | -7.32 | -13.31 | -35.56 | -7.32 | -13.31 | -35.56 | -3.9 | -0.52 | 1.76 | -11.22 | -8.51 | -19.74 | 0.20 | 3516.62 | 0 |
| 24Q1 (18) | 0.64 | -68.47 | 276.47 | 7.82 | -24.08 | -17.34 | 0.18 | -35.71 | -65.38 | 0 | 0 | 0 | 3.76 | -20.84 | -1.31 | 0.28 | 148.28 | 86.67 | 5.34 | -5.49 | 13.62 | 31.80 | -5.21 | 7.19 | 3.16 | 12.06 | -20.2 | 0 | 0 | 0 | 0.83 | -3.49 | 2666.67 | 0.12 | -14.29 | -53.85 | 11.58 | 14.31 | 33.41 | 0 | 0 | 0 | 0 | 0 | 0 | -6.46 | 4.15 | -57.18 | -6.46 | 4.15 | -57.18 | -3.88 | -3.19 | -19.02 | -10.34 | 1.52 | -40.3 | -0.01 | 84.73 | 0 |
| 23Q4 (17) | 2.03 | 256.14 | 1745.45 | 10.3 | -4.01 | 17.45 | 0.28 | 7.69 | -74.07 | 0 | 0 | 0 | 4.75 | 3.26 | 20.56 | -0.58 | 24.68 | 84.28 | 5.65 | 13.91 | 1.99 | 33.55 | 8.43 | 7.8 | 2.82 | 4.06 | -23.58 | 0 | 0 | 0 | 0.86 | 19.44 | 681.82 | 0.14 | -22.22 | -53.33 | 10.13 | 16.71 | -35.23 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -6.74 | -9.24 | 85.33 | -6.74 | -9.24 | 83.36 | -3.76 | 7.39 | -11.57 | -10.5 | -2.64 | 78.7 | -0.04 | 93.96 | 0 |
| 23Q3 (16) | 0.57 | -1.72 | 147.83 | 10.73 | 3.17 | -18.22 | 0.26 | -16.13 | -91.16 | 0 | 0 | 0 | 4.6 | 25.0 | 1.77 | -0.77 | 40.31 | 70.72 | 4.96 | 1.02 | -32.97 | 30.94 | 0.51 | -3.2 | 2.71 | -15.31 | -34.86 | 0 | 0 | 0 | 0.72 | 0 | -11.11 | 0.18 | -14.29 | -45.45 | 8.68 | 0.0 | -44.71 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -6.17 | -14.26 | 85.19 | -6.17 | -14.26 | 82.97 | -4.06 | -2.27 | -15.34 | -10.23 | -9.18 | 77.36 | -0.62 | 0 | 0 |
| 23Q2 (15) | 0.58 | 241.18 | 38.1 | 10.4 | 9.94 | -7.06 | 0.31 | -40.38 | -91.53 | 0 | 0 | 0 | 3.68 | -3.41 | 3.08 | -1.29 | -960.0 | 65.96 | 4.91 | 4.47 | -30.65 | 30.78 | 3.75 | 26.18 | 3.2 | -19.19 | -22.14 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.21 | -19.23 | -43.24 | 8.68 | 0.0 | -44.71 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -5.4 | -31.39 | 86.17 | -5.4 | -31.39 | 83.93 | -3.97 | -21.78 | -40.28 | -9.37 | -27.14 | 77.62 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.17 | 54.55 | -63.04 | 9.46 | 7.87 | -25.34 | 0.52 | -51.85 | -91.8 | 0 | 0 | 0 | 3.81 | -3.3 | -33.97 | 0.15 | 104.07 | 105.43 | 4.7 | -15.16 | -43.71 | 29.67 | -4.66 | 12.65 | 3.96 | 7.32 | -22.5 | 0 | 0 | 0 | 0.03 | -72.73 | -98.45 | 0.26 | -13.33 | -38.1 | 8.68 | -44.5 | -44.78 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -4.11 | 91.05 | 88.36 | -4.11 | 89.85 | 86.22 | -3.26 | 3.26 | -66.33 | -7.37 | 85.05 | 80.23 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.11 | -52.17 | -88.54 | 8.77 | -33.16 | -20.92 | 1.08 | -63.27 | -87.07 | 0 | 0 | 0 | 3.94 | -12.83 | -57.59 | -3.69 | -40.3 | 40.77 | 5.54 | -25.14 | -47.88 | 31.12 | -2.63 | -4.32 | 3.69 | -11.3 | -34.57 | 0 | 0 | 0 | 0.11 | -86.42 | -96.49 | 0.3 | -9.09 | -38.78 | 15.64 | -0.38 | -0.51 | 3.02 | 0.0 | 0.0 | 2.41 | 0.0 | -2.82 | -45.93 | -10.22 | -41.06 | -40.5 | -11.75 | -49.67 | -3.37 | 4.26 | -39.83 | -49.3 | -9.09 | -40.98 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 0.23 | -45.24 | -72.94 | 13.12 | 17.25 | 22.73 | 2.94 | -19.67 | -73.13 | 0 | 0 | 0 | 4.52 | 26.61 | -56.5 | -2.63 | 30.61 | 90.39 | 7.4 | 4.52 | -23.95 | 31.97 | 31.02 | 14.43 | 4.16 | 1.22 | -50.0 | 0 | 0 | 0 | 0.81 | -41.73 | -78.68 | 0.33 | -10.81 | -79.5 | 15.7 | 0.0 | -0.13 | 3.02 | 0.0 | 0.0 | 2.41 | 0.0 | -2.82 | -41.67 | -6.74 | -58.32 | -36.24 | -7.83 | -73.98 | -3.52 | -24.38 | -25.71 | -45.19 | -7.93 | -55.19 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 0.42 | -8.7 | -55.32 | 11.19 | -11.68 | 90.31 | 3.66 | -42.27 | -74.58 | 0 | 0 | 0 | 3.57 | -38.13 | -42.88 | -3.79 | -37.32 | -65.5 | 7.08 | -15.21 | -78.74 | 24.40 | -7.38 | -72.56 | 4.11 | -19.57 | -53.87 | 0 | 0 | 0 | 1.39 | -27.98 | -66.9 | 0.37 | -11.9 | -78.36 | 15.7 | -0.13 | -0.13 | 3.02 | 0.0 | 0.0 | 2.41 | -2.82 | -2.82 | -39.04 | -10.53 | -3783.02 | -33.61 | -12.71 | -612.35 | -2.83 | -44.39 | 5.67 | -41.87 | -12.31 | -2058.25 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 0.46 | -52.08 | -70.89 | 12.67 | 14.25 | 142.72 | 6.34 | -24.07 | -58.18 | 0 | 0 | 0 | 5.77 | -37.89 | -14.52 | -2.76 | 55.7 | -50.0 | 8.35 | -21.45 | -76.0 | 26.34 | -19.02 | -69.28 | 5.11 | -9.4 | -31.32 | 0 | 0 | 0 | 1.93 | -38.34 | -67.94 | 0.42 | -14.29 | -77.05 | 15.72 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 2.48 | 0.0 | -43.38 | -35.32 | -8.48 | -2293.79 | -29.82 | -10.2 | -431.33 | -1.96 | 18.67 | 32.18 | -37.28 | -6.61 | -2812.5 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.96 | 12.94 | -58.62 | 11.09 | 3.74 | 230.06 | 8.35 | -23.67 | -51.06 | 0 | 0 | 0 | 9.29 | -10.59 | -18.79 | -6.23 | 77.25 | -955.93 | 10.63 | 9.25 | -72.76 | 32.53 | 16.44 | -64.12 | 5.64 | -32.21 | -16.2 | 0 | 0 | 0 | 3.13 | -17.63 | -62.01 | 0.49 | -69.57 | -73.66 | 15.72 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 2.48 | 0.0 | -43.38 | -32.56 | -23.71 | -1043.77 | -27.06 | -29.91 | -349.4 | -2.41 | 13.93 | 2.82 | -34.97 | -20.09 | -3705.15 | 0.08 | -21.06 | 82.28 |
| 21Q3 (8) | 0.85 | -9.57 | -53.55 | 10.69 | 81.8 | 697.76 | 10.94 | -24.03 | 0 | 0 | 0 | 0 | 10.39 | 66.24 | -20.14 | -27.38 | -1095.63 | -4248.48 | 9.73 | -70.78 | -76.61 | 27.94 | -68.58 | -66.74 | 8.32 | -6.62 | 21.46 | 0 | 0 | 0 | 3.8 | -9.52 | -64.85 | 1.61 | -5.85 | -17.86 | 15.72 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 2.48 | 0.0 | -43.38 | -26.32 | -2583.02 | -751.49 | -20.83 | -417.53 | -282.24 | -2.8 | 6.67 | 35.48 | -29.12 | -1401.03 | -9606.67 | 0.10 | 131.77 | 101.88 |
| 21Q2 (7) | 0.94 | -40.51 | -68.77 | 5.88 | 12.64 | 355.81 | 14.4 | -5.01 | 0 | 0 | 0 | 0 | 6.25 | -7.41 | -33.3 | -2.29 | -24.46 | -252.31 | 33.3 | -4.28 | -12.11 | 88.92 | 3.69 | 0 | 8.91 | 19.76 | 75.05 | 0 | 0 | 0 | 4.2 | -30.23 | -68.33 | 1.71 | -6.56 | -14.5 | 15.72 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 2.48 | -43.38 | -43.38 | 1.06 | -34.16 | -68.64 | 6.56 | -27.11 | -39.09 | -3.0 | -3.81 | 47.55 | -1.94 | -51.56 | 17.09 | 0.04 | -0.8 | -14.75 |
| 21Q1 (6) | 1.58 | -31.9 | -65.27 | 5.22 | 55.36 | 298.47 | 15.16 | -11.14 | 0 | 0 | 0 | 0 | 6.75 | -41.0 | -26.79 | -1.84 | -211.86 | -109.09 | 34.79 | -10.84 | -9.66 | 85.75 | -5.41 | 0 | 7.44 | 10.55 | 30.99 | 0 | 0 | 0 | 6.02 | -26.94 | -48.9 | 1.83 | -1.61 | -8.04 | 15.72 | 0.0 | 14.91 | 3.02 | 0.0 | 16.15 | 4.38 | 0.0 | 100.92 | 1.61 | -53.33 | -82.84 | 9.0 | -17.05 | -36.4 | -2.89 | -16.53 | 42.2 | -1.28 | -231.96 | -129.22 | 0.04 | 0.43 | -15.71 |
| 20Q4 (5) | 2.32 | 26.78 | -41.71 | 3.36 | 150.75 | -2.33 | 17.06 | 0 | 90.83 | 0 | 0 | 0 | 11.44 | -12.07 | -36.2 | -0.59 | -189.39 | -129.21 | 39.02 | -6.2 | -7.71 | 90.66 | 7.94 | 0 | 6.73 | -1.75 | 21.48 | 0 | 0 | 0 | 8.24 | -23.77 | -35.68 | 1.86 | -5.1 | -11.43 | 15.72 | 0.0 | 15.0 | 3.02 | 0.0 | 16.15 | 4.38 | 0.0 | 100.92 | 3.45 | -14.6 | -66.34 | 10.85 | -5.07 | -27.81 | -2.48 | 42.86 | 43.38 | 0.97 | 423.33 | -83.48 | 0.04 | -12.57 | -15.98 |
| 20Q3 (4) | 1.83 | -39.2 | 0.0 | 1.34 | 3.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 13.01 | 38.85 | 0.0 | 0.66 | 201.54 | 0.0 | 41.6 | 9.79 | 0.0 | 83.99 | 0 | 0.0 | 6.85 | 34.58 | 0.0 | 0 | 0 | 0.0 | 10.81 | -18.48 | 0.0 | 1.96 | -2.0 | 0.0 | 15.72 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 4.04 | 19.53 | 0.0 | 11.43 | 6.13 | 0.0 | -4.34 | 24.13 | 0.0 | -0.3 | 87.18 | 0.0 | 0.05 | -2.13 | 0.0 |
