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) | 41.38 | -28.64 | 15.57 | 670.79 | 7.18 | 59.2 | 0 | 0 | 92.38 | -2.76 | -5.81 | 0 | 23.99 | 25.34 | 25.97 | 28.89 | 26.5 | 7.55 | 0.05 | -61.54 | 9.43 | -43.02 | 0.11 | -8.33 | 57.24 | -15.21 | 12.08 | 4.05 | 3.81 | -46.64 | 17.04 | -14.71 | 32.93 | -15.0 | -4.31 | 0 | 12.73 | -19.79 | 0.00 | 0 |
| 2022 (9) | 57.99 | 850.66 | 2.02 | -93.05 | 4.51 | 0.67 | 0 | 0 | 95.0 | -14.68 | 4.62 | -39.45 | 19.14 | -30.75 | 20.15 | -18.84 | 24.64 | 1.36 | 0.13 | -53.57 | 16.55 | 246.96 | 0.12 | -7.69 | 67.51 | -0.06 | 11.61 | 7.0 | 7.14 | 14.61 | 19.98 | 17.32 | 38.74 | 13.54 | -4.11 | 0 | 15.87 | 74.4 | 0.00 | 0 |
| 2021 (8) | 6.1 | 47.7 | 29.08 | 14.08 | 4.48 | 95.63 | 0 | 0 | 111.34 | 17.73 | 7.63 | 0 | 27.64 | 4.03 | 24.82 | -11.64 | 24.31 | -2.95 | 0.28 | -99.29 | 4.77 | 50.0 | 0.13 | 44.44 | 67.55 | 1.47 | 10.85 | 0.0 | 6.23 | -7.98 | 17.03 | 92.0 | 34.12 | 28.8 | -7.93 | 0 | 9.1 | 244.7 | 0.00 | 0 |
| 2020 (7) | 4.13 | 113.99 | 25.49 | -8.57 | 2.29 | 14.5 | 0 | 0 | 94.57 | -36.51 | -0.86 | 0 | 26.57 | -14.35 | 28.10 | 34.92 | 25.05 | 16.73 | 39.49 | 8.55 | 3.18 | 0 | 0.09 | -71.88 | 66.57 | 0.0 | 10.85 | 0.0 | 6.77 | 51.12 | 8.87 | -26.21 | 26.49 | -3.11 | -6.23 | 0 | 2.64 | -49.71 | 0.00 | 0 |
| 2019 (6) | 1.93 | -93.78 | 27.88 | -48.76 | 2.0 | -93.69 | 0 | 0 | 148.96 | 16.68 | -6.89 | 0 | 31.02 | -32.61 | 20.82 | -42.24 | 21.46 | -44.73 | 36.38 | 0 | 0 | 0 | 0.32 | -65.22 | 66.57 | 0.0 | 10.85 | 0.0 | 4.48 | 82.11 | 12.02 | -42.52 | 27.34 | -20.13 | -6.77 | 0 | 5.25 | -68.05 | 0.00 | -99.37 |
| 2018 (5) | 31.05 | -30.95 | 54.41 | 42.7 | 31.7 | 20.08 | 0 | 0 | 127.67 | 29.25 | -6.55 | 0 | 46.03 | 29.59 | 36.05 | 0.26 | 38.83 | 70.08 | 0 | 0 | 2.03 | 0 | 0.92 | -4.17 | 66.57 | 0.0 | 10.85 | 0.0 | 2.46 | 21.18 | 20.91 | -25.05 | 34.23 | -16.06 | -4.48 | 0 | 16.43 | -35.42 | 0.26 | 78.98 |
| 2017 (4) | 44.97 | 3.57 | 38.13 | 10.46 | 26.4 | 96.28 | 0 | 0 | 98.78 | -4.78 | -12.26 | 0 | 35.52 | 19.19 | 35.96 | 25.18 | 22.83 | 11.8 | 0 | 0 | 0 | 0 | 0.96 | 62.71 | 66.57 | 29.09 | 10.85 | 0.0 | 2.03 | 448.65 | 27.9 | -33.29 | 40.78 | -23.11 | -2.46 | 0 | 25.44 | -36.06 | 0.15 | -17.14 |
| 2016 (3) | 43.42 | 48.09 | 34.52 | 95.14 | 13.45 | 0 | 0 | 0 | 103.74 | -18.62 | -14.84 | 0 | 29.8 | -15.39 | 28.73 | 3.97 | 20.42 | -1.69 | 0 | 0 | 0 | 0 | 0.59 | 5.36 | 51.57 | 0.0 | 10.85 | 10.71 | 0.37 | 0.0 | 41.82 | -30.64 | 53.04 | -24.72 | -2.03 | 0 | 39.79 | -35.15 | 0.18 | 924.87 |
| 2015 (2) | 29.32 | -25.28 | 17.69 | 12.25 | 0 | 0 | 0 | 0 | 127.47 | -19.41 | 10.49 | -53.36 | 35.22 | -23.12 | 27.63 | -4.59 | 20.77 | -2.49 | 0 | 0 | 0 | 0 | 0.56 | -3.45 | 51.57 | 0.0 | 9.8 | 29.8 | 0.37 | 0.0 | 60.29 | -7.71 | 70.46 | -3.81 | 1.07 | -38.15 | 61.36 | -8.5 | 0.02 | 181.96 |
| 2014 (1) | 39.24 | 126.43 | 15.76 | -20.76 | 0 | 0 | 0 | 0 | 158.18 | -11.4 | 22.49 | -8.05 | 45.81 | 3.88 | 28.96 | 17.24 | 21.3 | 7.58 | 0 | 0 | 0 | 0 | 0.58 | 16.0 | 51.57 | 4.99 | 7.55 | 47.75 | 0.37 | 0.0 | 65.33 | 35.43 | 73.25 | 36.38 | 1.73 | 332.5 | 67.06 | 37.87 | 0.01 | -24.66 |
| 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) | 15.48 | -9.58 | -61.45 | 33.93 | -8.42 | 129.26 | 9.42 | -32.33 | 26.78 | 0 | 0 | 0 | 23.3 | -7.28 | -10.32 | -2.32 | -3214.29 | -727.03 | 23.55 | -10.86 | -19.02 | 26.16 | -8.21 | -20.33 | 29.85 | 1.19 | 12.51 | 3.21 | 2.56 | 15950.0 | 0 | 0 | -100.0 | 0.1 | 0.0 | 11.11 | 57.2 | -0.03 | -0.07 | 12.08 | 0.0 | 0.0 | 4.25 | 0.0 | 11.55 | 14.24 | -14.01 | -27.12 | 30.57 | -7.05 | -13.72 | -4.08 | 5.77 | -2.0 | 10.16 | -16.93 | -34.62 | 0.00 | 0 | 0 |
| 24Q2 (19) | 17.12 | -61.96 | -59.78 | 37.05 | 72.49 | 247.89 | 13.92 | -2.18 | 155.88 | 0 | 0 | 0 | 25.13 | 31.71 | -0.63 | -0.07 | -333.33 | 96.0 | 26.42 | 23.34 | -3.19 | 28.49 | 23.56 | -14.76 | 29.5 | 8.98 | 9.34 | 3.13 | -0.63 | 6160.0 | 0 | -100.0 | -100.0 | 0.1 | 11.11 | -9.09 | 57.22 | 0.0 | -0.12 | 12.08 | 0.0 | 0.0 | 4.25 | 11.55 | 11.55 | 16.56 | -3.04 | -13.62 | 32.89 | -0.24 | -6.19 | -4.33 | -10.18 | 3.78 | 12.23 | -7.0 | -16.63 | 0.00 | 0 | 0 |
| 24Q1 (18) | 45.01 | 8.77 | -20.48 | 21.48 | 37.96 | 115.23 | 14.23 | 98.19 | 160.62 | 0 | 0 | 0 | 19.08 | -15.31 | 2.75 | 0.03 | 101.2 | 101.55 | 21.42 | -10.71 | 5.73 | 23.06 | -11.2 | -2.41 | 27.07 | 2.15 | 6.37 | 3.15 | 6200.0 | 3837.5 | 0.02 | -99.79 | -99.86 | 0.09 | -18.18 | -25.0 | 57.22 | -0.03 | -0.12 | 12.08 | 0.0 | 4.05 | 3.81 | 0.0 | -46.64 | 17.08 | 0.23 | -5.37 | 32.97 | 0.12 | -10.43 | -3.93 | 8.82 | 3.68 | 13.15 | 3.3 | -5.87 | 0.00 | 0 | 0 |
| 23Q4 (17) | 41.38 | 3.04 | -28.64 | 15.57 | 5.2 | 670.79 | 7.18 | -3.36 | 59.2 | 0 | 0 | 0 | 22.53 | -13.28 | 20.22 | -2.5 | -775.68 | -117.39 | 23.99 | -17.5 | 25.34 | 25.97 | -20.89 | 28.92 | 26.5 | -0.11 | 7.55 | 0.05 | 150.0 | -61.54 | 9.43 | -0.84 | -43.02 | 0.11 | 22.22 | -8.33 | 57.24 | 0.0 | -15.21 | 12.08 | 0.0 | 4.05 | 3.81 | 0.0 | -46.64 | 17.04 | -12.79 | -14.71 | 32.93 | -7.06 | -15.0 | -4.31 | -7.75 | -4.87 | 12.73 | -18.08 | -19.79 | 0.00 | 0 | 0 |
| 23Q3 (16) | 40.16 | -5.66 | -21.12 | 14.8 | 38.97 | 3048.94 | 7.43 | 36.58 | 52.25 | 0 | 0 | 0 | 25.98 | 2.73 | 36.45 | 0.37 | 121.14 | -84.58 | 29.08 | 6.56 | 33.82 | 32.83 | -1.79 | 57.82 | 26.53 | -1.67 | 19.94 | 0.02 | -60.0 | -88.89 | 9.51 | -31.39 | -43.66 | 0.09 | -18.18 | 28.57 | 57.24 | -0.09 | -15.21 | 12.08 | 0.0 | 4.05 | 3.81 | 0.0 | -46.64 | 19.54 | 1.93 | -7.52 | 35.43 | 1.06 | -11.18 | -4.0 | 11.11 | -7.53 | 15.54 | 5.93 | -10.74 | 0.00 | 0 | 0 |
| 23Q2 (15) | 42.57 | -24.79 | 25.54 | 10.65 | 6.71 | 0.85 | 5.44 | -0.37 | 49.04 | 0 | 0 | 0 | 25.29 | 36.19 | -13.92 | -1.75 | 9.33 | -181.02 | 27.29 | 34.7 | -13.64 | 33.43 | 41.45 | 20.21 | 26.98 | 6.01 | 5.14 | 0.05 | -37.5 | -76.19 | 13.86 | -2.33 | -28.89 | 0.11 | -8.33 | 37.5 | 57.29 | 0.0 | -15.15 | 12.08 | 4.05 | 4.05 | 3.81 | -46.64 | -46.64 | 19.17 | 6.2 | 2.35 | 35.06 | -4.75 | -6.48 | -4.5 | -10.29 | 41.56 | 14.67 | 5.01 | 33.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 56.6 | -2.4 | 402.66 | 9.98 | 394.06 | -1.67 | 5.46 | 21.06 | 112.45 | 0 | 0 | 0 | 18.57 | -0.91 | -33.32 | -1.93 | -67.83 | -259.5 | 20.26 | 5.85 | -31.21 | 23.63 | 17.31 | -10.33 | 25.45 | 3.29 | -3.53 | 0.08 | -38.46 | -66.67 | 14.19 | -14.26 | -31.15 | 0.12 | 0.0 | 33.33 | 57.29 | -15.14 | -15.19 | 11.61 | 0.0 | 7.0 | 7.14 | 0.0 | 14.61 | 18.05 | -9.66 | -1.1 | 36.81 | -4.98 | 4.19 | -4.08 | 0.73 | 43.49 | 13.97 | -11.97 | 26.65 | 0.00 | 0 | 0 |
| 22Q4 (13) | 57.99 | 13.91 | 850.66 | 2.02 | 329.79 | -93.05 | 4.51 | -7.58 | 0.67 | 0 | 0 | 0 | 18.74 | -1.58 | -33.52 | -1.15 | -147.92 | -373.81 | 19.14 | -11.92 | -30.75 | 20.15 | -3.16 | -18.84 | 24.64 | 11.39 | 1.36 | 0.13 | -27.78 | -53.57 | 16.55 | -1.95 | 246.96 | 0.12 | 71.43 | -7.69 | 67.51 | 0.0 | -0.06 | 11.61 | 0.0 | 7.0 | 7.14 | 0.0 | 14.61 | 19.98 | -5.44 | 17.32 | 38.74 | -2.88 | 13.54 | -4.11 | -10.48 | 48.17 | 15.87 | -8.85 | 74.4 | 0.00 | 0 | 0 |
| 22Q3 (12) | 50.91 | 50.13 | 774.74 | 0.47 | -95.55 | -98.27 | 4.88 | 33.7 | 31.54 | 0 | 0 | 0 | 19.04 | -35.19 | -32.53 | 2.4 | 11.11 | -2.04 | 21.73 | -31.23 | -21.97 | 20.80 | -25.19 | -17.26 | 22.12 | -13.8 | -11.91 | 0.18 | -14.29 | -66.67 | 16.88 | -13.39 | 299.05 | 0.07 | -12.5 | -22.22 | 67.51 | -0.01 | 0.66 | 11.61 | 0.0 | 7.0 | 7.14 | 0.0 | 14.61 | 21.13 | 12.81 | 27.21 | 39.89 | 6.4 | 18.37 | -3.72 | 51.69 | 51.25 | 17.41 | 57.84 | 93.88 | 0.00 | 0 | 0 |
| 22Q2 (11) | 33.91 | 201.15 | 472.8 | 10.56 | 4.04 | -59.91 | 3.65 | 42.02 | 11.28 | 0 | 0 | 0 | 29.38 | 5.49 | 6.91 | 2.16 | 78.51 | -4.42 | 31.6 | 7.3 | 14.66 | 27.81 | 5.51 | 7.39 | 25.66 | -2.73 | 2.8 | 0.21 | -12.5 | -99.52 | 19.49 | -5.43 | 383.62 | 0.08 | -11.11 | -33.33 | 67.52 | -0.04 | 0.67 | 11.61 | 7.0 | 7.0 | 7.14 | 14.61 | 14.61 | 18.73 | 2.63 | 32.27 | 37.49 | 6.11 | 20.01 | -7.7 | -6.65 | -1.18 | 11.03 | 0.0 | 68.4 | 0.00 | 0 | 0 |
| 22Q1 (10) | 11.26 | 84.59 | 110.07 | 10.15 | -65.1 | -62.83 | 2.57 | -42.63 | -4.81 | 0 | 0 | 0 | 27.85 | -1.21 | 1.42 | 1.21 | 188.1 | -51.41 | 29.45 | 6.55 | -0.14 | 26.36 | 6.18 | -8.37 | 26.38 | 8.52 | 12.69 | 0.24 | -14.29 | -99.43 | 20.61 | 332.08 | 402.68 | 0.09 | -30.77 | 28.57 | 67.55 | 0.0 | 1.47 | 10.85 | 0.0 | 0.0 | 6.23 | 0.0 | -7.98 | 18.25 | 7.16 | 60.65 | 35.33 | 3.55 | 21.91 | -7.22 | 8.95 | -9.06 | 11.03 | 21.21 | 132.7 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.1 | 4.81 | 47.7 | 29.08 | 7.19 | 14.08 | 4.48 | 20.75 | 95.63 | 0 | 0 | 0 | 28.19 | -0.11 | 2.1 | 0.42 | -82.86 | -66.13 | 27.64 | -0.75 | 4.03 | 24.82 | -1.27 | -11.66 | 24.31 | -3.19 | -2.95 | 0.28 | -48.15 | -99.29 | 4.77 | 12.77 | 50.0 | 0.13 | 44.44 | 44.44 | 67.55 | 0.72 | 1.47 | 10.85 | 0.0 | 0.0 | 6.23 | 0.0 | -7.98 | 17.03 | 2.53 | 92.0 | 34.12 | 1.25 | 28.8 | -7.93 | -3.93 | -27.29 | 9.1 | 1.34 | 244.7 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.82 | -1.69 | 24.89 | 27.13 | 3.0 | 12.53 | 3.71 | 13.11 | 82.76 | 0 | 0 | -100.0 | 28.22 | 2.69 | 18.12 | 2.45 | 8.41 | 8066.67 | 27.85 | 1.05 | 29.96 | 25.14 | -2.9 | 22.14 | 25.11 | 0.6 | 10.91 | 0.54 | -98.76 | -98.54 | 4.23 | 4.96 | 178.29 | 0.09 | -25.0 | -64.0 | 67.07 | 0.0 | 0.75 | 10.85 | 0.0 | 0.0 | 6.23 | 0.0 | -7.98 | 16.61 | 17.3 | 117.98 | 33.7 | 7.87 | 33.52 | -7.63 | -0.26 | -5.83 | 8.98 | 37.1 | 2090.24 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 5.92 | 10.45 | 32.74 | 26.34 | -3.55 | -17.56 | 3.28 | 21.48 | 64.0 | 0 | 0 | -100.0 | 27.48 | 0.07 | 16.59 | 2.26 | -9.24 | 3328.57 | 27.56 | -6.54 | 7.28 | 25.89 | -9.98 | 0 | 24.96 | 6.62 | 58.48 | 43.64 | 3.34 | 22.21 | 4.03 | -1.71 | 0 | 0.12 | 71.43 | -57.14 | 67.07 | 0.75 | 0.75 | 10.85 | 0.0 | 0.0 | 6.23 | -7.98 | -7.98 | 14.16 | 24.65 | 86.56 | 31.24 | 7.8 | 23.92 | -7.61 | -14.95 | 5.35 | 6.55 | 38.19 | 1555.56 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 5.36 | 29.78 | 77.48 | 27.31 | 7.14 | -2.18 | 2.7 | 17.9 | 35.0 | 0 | 0 | 0 | 27.46 | -0.54 | 40.89 | 2.49 | 100.81 | 220.87 | 29.49 | 10.99 | 29.51 | 28.76 | 2.36 | 0 | 23.41 | -6.55 | 19.68 | 42.23 | 6.94 | 18.03 | 4.1 | 28.93 | 0 | 0.07 | -22.22 | -75.0 | 66.57 | 0.0 | 0.0 | 10.85 | 0.0 | 0.0 | 6.77 | 0.0 | 51.12 | 11.36 | 28.07 | 14.17 | 28.98 | 9.4 | 14.64 | -6.62 | -6.26 | 9.19 | 4.74 | 79.55 | 78.2 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 4.13 | -11.37 | 113.99 | 25.49 | 5.72 | -8.57 | 2.29 | 12.81 | 14.5 | 0 | -100.0 | 0 | 27.61 | 15.57 | -25.7 | 1.24 | 4033.33 | 375.56 | 26.57 | 23.99 | 12.97 | 28.10 | 36.51 | 0 | 25.05 | 10.64 | 16.73 | 39.49 | 7.08 | 8.55 | 3.18 | 109.21 | 0 | 0.09 | -64.0 | -71.88 | 66.57 | 0.0 | 0.0 | 10.85 | 0.0 | 0.0 | 6.77 | 0.0 | 51.12 | 8.87 | 16.4 | -26.21 | 26.49 | 4.95 | -3.11 | -6.23 | 13.59 | 7.98 | 2.64 | 543.9 | -49.71 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 4.66 | 4.48 | 0.0 | 24.11 | -24.54 | 0.0 | 2.03 | 1.5 | 0.0 | 1.98 | -48.3 | 0.0 | 23.89 | 1.36 | 0.0 | 0.03 | 142.86 | 0.0 | 21.43 | -16.58 | 0.0 | 20.58 | 0 | 0.0 | 22.64 | 43.75 | 0.0 | 36.88 | 3.28 | 0.0 | 1.52 | 0 | 0.0 | 0.25 | -10.71 | 0.0 | 66.57 | 0.0 | 0.0 | 10.85 | 0.0 | 0.0 | 6.77 | 0.0 | 0.0 | 7.62 | 0.4 | 0.0 | 25.24 | 0.12 | 0.0 | -7.21 | 10.32 | 0.0 | 0.41 | 191.11 | 0.0 | 0.00 | 35.12 | 0.0 |
