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) | 8.45 | -30.85 | 1.56 | 147.62 | 3.06 | 1510.53 | 0 | 0 | 43.21 | -10.3 | 1.51 | -46.83 | 6.81 | 32.75 | 15.76 | 47.99 | 2.62 | -27.62 | 0.32 | -40.74 | 5.57 | 22.69 | 8.14 | 626.79 | 10.04 | 0.7 | 0.36 | 176.92 | 0.44 | 12.82 | 1.55 | -32.02 | 2.35 | -16.07 | -0.15 | 0 | 1.4 | -23.91 | 0.11 | 5.4 |
| 2022 (9) | 12.22 | 81.04 | 0.63 | -85.31 | 0.19 | -29.63 | 0 | 0 | 48.17 | 28.08 | 2.84 | 118.46 | 5.13 | -11.55 | 10.65 | -30.94 | 3.62 | -7.42 | 0.54 | 0.0 | 4.54 | 440.48 | 1.12 | 460.0 | 9.97 | 12.02 | 0.13 | 0 | 0.39 | 387.5 | 2.28 | 75.38 | 2.8 | 102.9 | -0.44 | 0 | 1.84 | 102.2 | 0.11 | 33.13 |
| 2021 (8) | 6.75 | 158.62 | 4.29 | -21.57 | 0.27 | -65.38 | 0 | 0 | 37.61 | 105.97 | 1.3 | 0 | 5.8 | 58.04 | 15.42 | -23.27 | 3.91 | 57.03 | 0.54 | 74.19 | 0.84 | -76.27 | 0.2 | 5.26 | 8.9 | 71.15 | 0 | 0 | 0.08 | 0.0 | 1.3 | 0 | 1.38 | 0 | -0.39 | 0 | 0.91 | 0 | 0.08 | 2554.24 |
| 2020 (7) | 2.61 | 38.1 | 5.47 | 21.29 | 0.78 | 8.33 | 0 | 0 | 18.26 | 59.06 | -0.68 | 0 | 3.67 | 121.08 | 20.10 | 38.99 | 2.49 | -24.09 | 0.31 | 0 | 3.54 | -8.29 | 0.19 | 0 | 5.2 | 26.52 | 0 | 0 | 0.08 | 0.0 | -0.59 | 0 | -0.51 | 0 | -0.15 | 0 | -0.74 | 0 | 0.00 | -61.14 |
| 2019 (6) | 1.89 | 350.0 | 4.51 | -18.0 | 0.72 | 278.95 | 0 | 0 | 11.48 | -6.89 | -0.3 | 0 | 1.66 | 16.9 | 14.46 | 25.56 | 3.28 | -18.81 | 0 | 0 | 3.86 | 543.33 | 0 | 0 | 4.11 | 0.0 | 0.05 | 0 | 0.08 | 0.0 | -0.23 | 0 | -0.1 | 0 | -0.05 | 0 | -0.28 | 0 | 0.01 | 0 |
| 2018 (5) | 0.42 | -2.33 | 5.5 | 88.36 | 0.19 | 26.67 | 0 | 0 | 12.33 | 38.23 | 0.54 | 0 | 1.42 | 108.82 | 11.52 | 51.07 | 4.04 | 71.19 | 0 | 0 | 0.6 | 11.11 | 0 | 0 | 4.11 | 0.0 | 0 | 0 | 0.08 | 0.0 | 0.53 | 0 | 0.61 | 1120.0 | -0.01 | 0 | 0.52 | 0 | 0.00 | 0 |
| 2017 (4) | 0.43 | -58.25 | 2.92 | 7.35 | 0.15 | 0.0 | 0 | 0 | 8.92 | -13.73 | -0.48 | 0 | 0.68 | 38.78 | 7.62 | 60.87 | 2.36 | -27.83 | 0 | 0 | 0.54 | -22.86 | 0 | 0 | 4.11 | 0.0 | 0.27 | 12.5 | 0.08 | 0.0 | -0.29 | 0 | 0.05 | -93.15 | 0 | 0 | -0.29 | 0 | 0.00 | 0 |
| 2016 (3) | 1.03 | 119.15 | 2.72 | 4.62 | 0.15 | 0.0 | 0 | 0 | 10.34 | 7.04 | 0.27 | 8.0 | 0.49 | -24.62 | 4.74 | -29.57 | 3.27 | 12.37 | 0 | 0 | 0.7 | -17.65 | 0 | 0 | 4.11 | 22.32 | 0.24 | 14.29 | 0.08 | 0.0 | 0.41 | 5.13 | 0.73 | 7.35 | 0 | 0 | 0.41 | -4.65 | 0.00 | 0 |
| 2015 (2) | 0.47 | -63.28 | 2.6 | 95.49 | 0.15 | 275.0 | 0 | 0 | 9.66 | -2.91 | 0.25 | -58.33 | 0.65 | 8.33 | 6.73 | 11.59 | 2.91 | 17.81 | 0 | 0 | 0.85 | 193.1 | 0 | 0 | 3.36 | 0.0 | 0.21 | 40.0 | 0.08 | 0.0 | 0.39 | -47.3 | 0.68 | -29.9 | 0.04 | 0 | 0.43 | -41.89 | 0.00 | 0 |
| 2014 (1) | 1.28 | -0.78 | 1.33 | 121.67 | 0.04 | -95.7 | 0 | 0 | 9.95 | 23.6 | 0.6 | 130.77 | 0.6 | 15.38 | 6.03 | -6.65 | 2.47 | -1.98 | 0 | 0 | 0.29 | 0 | 0 | 0 | 3.36 | 3.07 | 0.15 | 15.38 | 0.08 | 0.0 | 0.74 | 68.18 | 0.97 | 49.23 | 0 | 0 | 0.74 | 68.18 | 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) | 6.14 | -5.25 | -40.79 | 6.55 | 0.31 | 322.58 | 1.08 | 13.68 | 71.43 | 0 | 0 | 0 | 11.28 | 14.52 | 54.52 | -0.24 | -127.91 | -2500.0 | 4.74 | -44.88 | 40.24 | 9.99 | -49.51 | 14.76 | 4.5 | -6.44 | 72.41 | 0.32 | 0.0 | 0.0 | 11.36 | -2.66 | 52.69 | 8.37 | 0.6 | 263.91 | 10.05 | -0.1 | 0.4 | 0.51 | 0.0 | 41.67 | 0.15 | 0.0 | -65.91 | 1.15 | -17.27 | 125.49 | 1.81 | -11.71 | 38.17 | -0.23 | 0.0 | 0.0 | 0.92 | -20.69 | 228.57 | 0.16 | 51.73 | 49.65 |
| 24Q2 (19) | 6.48 | -12.31 | -45.73 | 6.53 | -6.45 | 686.75 | 0.95 | -69.26 | 179.41 | 0 | 0 | 0 | 9.85 | 4.23 | 5.91 | 0.86 | 673.33 | 1128.57 | 8.6 | 8.59 | 116.62 | 19.79 | 7.21 | 119.52 | 4.81 | 63.61 | 102.95 | 0.32 | 0.0 | 0.0 | 11.67 | 112.18 | 85.83 | 8.32 | 0.97 | 316.0 | 10.06 | 0.2 | 0.2 | 0.51 | 41.67 | 41.67 | 0.15 | -65.91 | -65.91 | 1.39 | 256.41 | 178.0 | 2.05 | 72.27 | 57.69 | -0.23 | 0.0 | 4.17 | 1.16 | 625.0 | 346.15 | 0.11 | -7.88 | -2.74 |
| 24Q1 (18) | 7.39 | -12.54 | -39.62 | 6.98 | 347.44 | 325.61 | 3.09 | 0.98 | 1717.65 | 0 | 0 | 0 | 9.45 | -43.95 | -3.18 | -0.15 | -114.85 | -135.71 | 7.92 | 16.3 | 63.64 | 18.46 | 17.14 | 76.98 | 2.94 | 12.21 | 5.0 | 0.32 | 0.0 | -40.74 | 5.5 | -1.26 | 21.41 | 8.24 | 1.23 | 449.33 | 10.04 | 0.0 | 0.5 | 0.36 | 0.0 | 176.92 | 0.44 | 0.0 | 12.82 | 0.39 | -74.84 | -45.07 | 1.19 | -49.36 | -2.46 | -0.23 | -53.33 | 37.84 | 0.16 | -88.57 | -52.94 | 0.12 | 2.65 | 3.84 |
| 23Q4 (17) | 8.45 | -18.51 | -30.85 | 1.56 | 0.65 | 147.62 | 3.06 | 385.71 | 1510.53 | 0 | 0 | 0 | 16.86 | 130.96 | 35.31 | 1.01 | 10000.0 | 98.04 | 6.81 | 101.48 | 32.75 | 15.76 | 80.97 | 47.95 | 2.62 | 0.38 | -27.62 | 0.32 | 0.0 | -40.74 | 5.57 | -25.13 | 22.69 | 8.14 | 253.91 | 626.79 | 10.04 | 0.3 | 0.7 | 0.36 | 0.0 | 176.92 | 0.44 | 0.0 | 12.82 | 1.55 | 203.92 | -32.02 | 2.35 | 79.39 | -16.07 | -0.15 | 34.78 | 65.91 | 1.4 | 400.0 | -23.91 | 0.11 | 4.3 | 5.4 |
| 23Q3 (16) | 10.37 | -13.15 | 9.74 | 1.55 | 86.75 | -47.46 | 0.63 | 85.29 | 133.33 | 0 | 0 | 0 | 7.3 | -21.51 | -41.69 | 0.01 | -85.71 | -99.05 | 3.38 | -14.86 | -45.31 | 8.71 | -3.41 | -33.57 | 2.61 | 10.13 | -60.93 | 0.32 | 0.0 | -39.62 | 7.44 | 18.47 | 59.31 | 2.3 | 15.0 | 1050.0 | 10.01 | -0.3 | 0.7 | 0.36 | 0.0 | 176.92 | 0.44 | 0.0 | 12.82 | 0.51 | 2.0 | -75.24 | 1.31 | 0.77 | -49.03 | -0.23 | 4.17 | 67.61 | 0.28 | 7.69 | -79.26 | 0.11 | -1.39 | -2.92 |
| 23Q2 (15) | 11.94 | -2.45 | 45.79 | 0.83 | -49.39 | -80.79 | 0.34 | 100.0 | -10.53 | 0 | 0 | 0 | 9.3 | -4.71 | -20.31 | 0.07 | -83.33 | -85.42 | 3.97 | -17.98 | -23.36 | 9.01 | -13.56 | -23.85 | 2.37 | -15.36 | -42.34 | 0.32 | -40.74 | -39.62 | 6.28 | 38.63 | 305.16 | 2.0 | 33.33 | 900.0 | 10.04 | 0.5 | 12.3 | 0.36 | 176.92 | 176.92 | 0.44 | 12.82 | 12.82 | 0.5 | -29.58 | -61.54 | 1.3 | 6.56 | -28.57 | -0.24 | 35.14 | 70.37 | 0.26 | -23.53 | -46.94 | 0.11 | -1.64 | -14.84 |
| 23Q1 (14) | 12.24 | 0.16 | 7.09 | 1.64 | 160.32 | -57.73 | 0.17 | -10.53 | -58.54 | 0 | 0 | 0 | 9.76 | -21.67 | -15.28 | 0.42 | -17.65 | -48.15 | 4.84 | -5.65 | -5.84 | 10.43 | -2.08 | -14.66 | 2.8 | -22.65 | -25.93 | 0.54 | 0.0 | 0.0 | 4.53 | -0.22 | 176.22 | 1.5 | 33.93 | 650.0 | 9.99 | 0.2 | 11.74 | 0.13 | 0.0 | 0 | 0.39 | 0.0 | 387.5 | 0.71 | -68.86 | -43.65 | 1.22 | -56.43 | -8.96 | -0.37 | 15.91 | 15.91 | 0.34 | -81.52 | -58.54 | 0.11 | 4.19 | -14.2 |
| 22Q4 (13) | 12.22 | 29.31 | 81.04 | 0.63 | -78.64 | -85.31 | 0.19 | -29.63 | -29.63 | 0 | 0 | 0 | 12.46 | -0.48 | 8.92 | 0.51 | -51.43 | 15.91 | 5.13 | -16.99 | -11.55 | 10.65 | -18.75 | -30.92 | 3.62 | -45.81 | -7.42 | 0.54 | 1.89 | 0.0 | 4.54 | -2.78 | 440.48 | 1.12 | 460.0 | 460.0 | 9.97 | 0.3 | 12.02 | 0.13 | 0.0 | 0 | 0.39 | 0.0 | 387.5 | 2.28 | 10.68 | 75.38 | 2.8 | 8.95 | 102.9 | -0.44 | 38.03 | -12.82 | 1.84 | 36.3 | 102.2 | 0.11 | -3.93 | 33.13 |
| 22Q3 (12) | 9.45 | 15.38 | 82.79 | 2.95 | -31.71 | -49.14 | 0.27 | -28.95 | -12.9 | 0 | 0 | 0 | 12.52 | 7.28 | 37.13 | 1.05 | 118.75 | 138.64 | 6.18 | 19.31 | 1.64 | 13.11 | 10.73 | -27.8 | 6.68 | 62.53 | 87.11 | 0.53 | 0.0 | 70.97 | 4.67 | 201.29 | 1845.83 | 0.2 | 0.0 | 0.0 | 9.94 | 11.19 | 30.79 | 0.13 | 0.0 | 0 | 0.39 | 0.0 | 387.5 | 2.06 | 58.46 | 136.78 | 2.57 | 41.21 | 170.53 | -0.71 | 12.35 | -222.73 | 1.35 | 175.51 | 107.69 | 0.11 | -13.49 | 37.76 |
| 22Q2 (11) | 8.19 | -28.35 | 123.77 | 4.32 | 11.34 | -17.4 | 0.38 | -7.32 | 2.7 | 0 | 0 | 0 | 11.67 | 1.3 | 17.05 | 0.48 | -40.74 | 0.0 | 5.18 | 0.78 | 0.58 | 11.84 | -3.14 | -29.09 | 4.11 | 8.73 | 26.85 | 0.53 | -1.85 | 70.97 | 1.55 | -5.49 | 453.57 | 0.2 | 0.0 | 5.26 | 8.94 | 0.0 | 17.63 | 0.13 | 0 | 0 | 0.39 | 387.5 | 387.5 | 1.3 | 3.17 | 912.5 | 1.82 | 35.82 | 2122.22 | -0.81 | -84.09 | -326.32 | 0.49 | -40.24 | 240.0 | 0.13 | -0.91 | 988.34 |
| 22Q1 (10) | 11.43 | 69.33 | 144.23 | 3.88 | -9.56 | -3.48 | 0.41 | 51.85 | 0.0 | 0 | 0 | 0 | 11.52 | 0.7 | 62.71 | 0.81 | 84.09 | 1450.0 | 5.14 | -11.38 | 59.63 | 12.22 | -20.73 | -12.37 | 3.78 | -3.32 | 34.52 | 0.54 | 0.0 | 74.19 | 1.64 | 95.24 | 18.84 | 0.2 | 0.0 | 5.26 | 8.94 | 0.45 | 18.25 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | 1.26 | -3.08 | 296.88 | 1.34 | -2.9 | 335.09 | -0.44 | -12.82 | -238.46 | 0.82 | -9.89 | 206.49 | 0.13 | 61.66 | 5833.56 |
| 21Q4 (9) | 6.75 | 30.56 | 158.62 | 4.29 | -26.03 | -21.57 | 0.27 | -12.9 | -65.38 | 0 | 0 | 0 | 11.44 | 25.3 | 56.5 | 0.44 | 0.0 | 300.0 | 5.8 | -4.61 | 58.04 | 15.42 | -15.08 | -23.33 | 3.91 | 9.52 | 57.03 | 0.54 | 74.19 | 74.19 | 0.84 | 250.0 | -76.27 | 0.2 | 0.0 | 5.26 | 8.9 | 17.11 | 71.15 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | 1.3 | 49.43 | 320.34 | 1.38 | 45.26 | 370.59 | -0.39 | -77.27 | -160.0 | 0.91 | 40.0 | 222.97 | 0.08 | -0.58 | 2554.24 |
| 21Q3 (8) | 5.17 | 41.26 | 303.91 | 5.8 | 10.9 | -13.3 | 0.31 | -16.22 | -51.56 | 0 | 0 | 0 | 9.13 | -8.43 | 40.68 | 0.44 | -8.33 | 214.29 | 6.08 | 18.06 | 82.04 | 18.15 | 8.75 | -26.73 | 3.57 | 10.19 | 40.55 | 0.31 | 0.0 | 0.0 | 0.24 | -14.29 | -92.36 | 0.2 | 5.26 | 5.26 | 7.6 | 0.0 | 79.25 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | 0.87 | 643.75 | 335.14 | 0.95 | 1155.56 | 427.59 | -0.22 | -15.79 | 8.33 | 0.65 | 285.71 | 206.56 | 0.08 | 583.4 | 556.67 |
| 21Q2 (7) | 3.66 | -21.79 | 159.57 | 5.23 | 30.1 | -25.5 | 0.37 | -9.76 | -45.59 | 0 | 0 | 0 | 9.97 | 40.82 | 351.13 | 0.48 | 900.0 | 308.7 | 5.15 | 59.94 | 152.45 | 16.69 | 19.71 | 0 | 3.24 | 15.3 | 15.71 | 0.31 | 0.0 | 0.0 | 0.28 | -79.71 | -92.02 | 0.19 | 0.0 | 0.0 | 7.6 | 0.53 | 84.91 | 0 | 0 | 0 | 0.08 | 0.0 | 0.0 | -0.16 | 75.0 | 68.63 | -0.09 | 84.21 | 79.07 | -0.19 | -46.15 | 17.39 | -0.35 | 54.55 | 52.7 | 0.01 | 440.23 | -16.74 |
| 21Q1 (6) | 4.68 | 79.31 | 234.29 | 4.02 | -26.51 | 24.84 | 0.41 | -47.44 | -43.06 | 0 | 0 | 0 | 7.08 | -3.15 | 216.07 | -0.06 | 72.73 | 83.78 | 3.22 | -12.26 | 114.67 | 13.95 | -30.65 | 0 | 2.81 | 12.85 | -0.35 | 0.31 | 0.0 | 0 | 1.38 | -61.02 | -62.19 | 0.19 | 0.0 | 0 | 7.56 | 45.38 | 83.94 | 0 | 0 | -100.0 | 0.08 | 0.0 | 0.0 | -0.64 | -8.47 | -6.67 | -0.57 | -11.76 | -23.91 | -0.13 | 13.33 | 60.61 | -0.77 | -4.05 | 17.2 | 0.00 | -27.68 | -75.73 |
| 20Q4 (5) | 2.61 | 103.91 | 38.1 | 5.47 | -18.24 | 21.29 | 0.78 | 21.88 | 8.33 | 0 | 0 | 0 | 7.31 | 12.63 | 187.8 | -0.22 | -257.14 | 33.33 | 3.67 | 9.88 | 121.08 | 20.11 | -18.84 | 0 | 2.49 | -1.97 | -24.09 | 0.31 | 0.0 | 0 | 3.54 | 12.74 | -8.29 | 0.19 | 0.0 | 0 | 5.2 | 22.64 | 26.52 | 0 | 0 | -100.0 | 0.08 | 0.0 | 0.0 | -0.59 | -59.46 | -156.52 | -0.51 | -75.86 | -410.0 | -0.15 | 37.5 | -200.0 | -0.74 | -21.31 | -164.29 | 0.00 | -75.4 | -61.14 |
| 20Q3 (4) | 1.28 | -9.22 | 0.0 | 6.69 | -4.7 | 0.0 | 0.64 | -5.88 | 0.0 | 0 | 0 | 0.0 | 6.49 | 193.67 | 0.0 | 0.14 | 160.87 | 0.0 | 3.34 | 63.73 | 0.0 | 24.78 | 0 | 0.0 | 2.54 | -9.29 | 0.0 | 0.31 | 0.0 | 0.0 | 3.14 | -10.54 | 0.0 | 0.19 | 0.0 | 0.0 | 4.24 | 3.16 | 0.0 | 0 | 0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.37 | 27.45 | 0.0 | -0.29 | 32.56 | 0.0 | -0.24 | -4.35 | 0.0 | -0.61 | 17.57 | 0.0 | 0.01 | -13.35 | 0.0 |
