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) | 21.64 | 76.08 | 0 | 0 | 1.01 | -81.37 | 0 | 0 | 32.79 | -3.67 | 2.55 | -24.56 | 9.75 | 5.86 | 29.73 | 9.9 | 3.7 | -12.53 | 1.31 | 3175.0 | 6.76 | 196.49 | 0.27 | 35.0 | 19.03 | 13.27 | 0.04 | 0 | 0.02 | 0 | 2.95 | 555.56 | 3.01 | 568.89 | -1.28 | 0 | 1.67 | 0 | 0.00 | 0 |
| 2022 (9) | 12.29 | 46.14 | 0.09 | 0.0 | 5.42 | 1.69 | 0 | 0 | 34.04 | 38.66 | 3.38 | 255.79 | 9.21 | 48.07 | 27.06 | 6.79 | 4.23 | -22.81 | 0.04 | 0.0 | 2.28 | 65.22 | 0.2 | 33.33 | 16.8 | 8.04 | 0 | 0 | 0 | 0 | 0.45 | 0 | 0.45 | 0 | -0.92 | 0 | -0.47 | 0 | 0.00 | 0 |
| 2021 (8) | 8.41 | -6.97 | 0.09 | -55.0 | 5.33 | 2120.83 | 0 | 0 | 24.55 | 85.0 | 0.95 | 0 | 6.22 | 85.12 | 25.34 | 0.06 | 5.48 | 283.22 | 0.04 | 0.0 | 1.38 | -75.75 | 0.15 | 15.38 | 15.55 | 0.91 | 0 | 0 | 0.36 | 0.0 | -4.55 | 0 | -4.19 | 0 | -0.91 | 0 | -5.46 | 0 | 0.00 | 0 |
| 2020 (7) | 9.04 | 96.95 | 0.2 | -81.82 | 0.24 | 0 | 0 | 0 | 13.27 | 27.35 | -0.98 | 0 | 3.36 | 24.44 | 25.32 | -2.28 | 1.43 | 10.0 | 0.04 | 0.0 | 5.69 | 0 | 0.13 | -7.14 | 15.41 | 1.92 | 0 | 0 | 0.36 | 0.0 | -5.5 | 0 | -5.14 | 0 | -0.96 | 0 | -6.46 | 0 | 0.00 | 0 |
| 2019 (6) | 4.59 | -39.84 | 1.1 | 10.0 | 0 | 0 | 0 | 0 | 10.42 | -28.58 | -2.85 | 0 | 2.7 | 40.62 | 25.91 | 96.9 | 1.3 | -34.34 | 0.04 | -20.0 | 0 | 0 | 0.14 | -54.84 | 15.12 | 0.0 | 0 | 0 | 0.36 | 0.0 | -4.5 | 0 | -4.14 | 0 | -1.0 | 0 | -5.5 | 0 | 0.02 | -74.8 |
| 2018 (5) | 7.63 | 48.73 | 1.0 | -48.72 | 0 | 0 | 0 | 0 | 14.59 | -4.01 | -1.85 | 0 | 1.92 | -37.46 | 13.16 | -34.84 | 1.98 | -26.94 | 0.05 | 0.0 | 0 | 0 | 0.31 | -24.39 | 15.12 | -29.21 | 0 | 0 | 0.36 | 0.0 | -1.49 | 0 | -1.13 | 0 | -0.99 | 0 | -2.48 | 0 | 0.06 | -2.72 |
| 2017 (4) | 5.13 | -28.85 | 1.95 | -38.49 | 0.52 | -34.18 | 0 | 0 | 15.2 | -29.14 | -2.55 | 0 | 3.07 | -29.26 | 20.20 | -0.18 | 2.71 | -36.98 | 0.05 | 0.0 | 0 | 0 | 0.41 | -30.51 | 21.36 | 0.0 | 0 | 0 | 0.36 | 0.0 | -6.25 | 0 | -5.89 | 0 | -0.57 | 0 | -6.82 | 0 | 0.06 | -9.19 |
| 2016 (3) | 7.21 | 39.46 | 3.17 | -26.79 | 0.79 | 690.0 | 0 | 0 | 21.45 | 35.76 | -3.02 | 0 | 4.34 | 24.0 | 20.23 | -8.66 | 4.3 | -24.16 | 0.05 | 0.0 | 0 | 0 | 0.59 | -67.4 | 21.36 | 5.53 | 0 | 0 | 0.36 | 0.0 | -3.99 | 0 | -3.64 | 0 | -0.25 | 0 | -4.24 | 0 | 0.07 | -31.41 |
| 2015 (2) | 5.17 | -37.86 | 4.33 | -40.6 | 0.1 | -50.0 | 0 | 0 | 15.8 | -23.0 | 5.75 | 0 | 3.5 | -36.01 | 22.15 | -16.9 | 5.67 | 35.65 | 0.05 | -16.67 | 2.32 | 2220.0 | 1.81 | 123.46 | 20.24 | 5.42 | 0 | 0 | 0.36 | 0.0 | -1.51 | 0 | -1.15 | 0 | 0.52 | -64.38 | -0.99 | 0 | 0.10 | 35.84 |
| 2014 (1) | 8.32 | 124.86 | 7.29 | 30.41 | 0.2 | -92.86 | 0 | 0 | 20.52 | 10.26 | -1.89 | 0 | 5.47 | 36.07 | 26.66 | 23.4 | 4.18 | -7.52 | 0.06 | -92.41 | 0.1 | -64.29 | 0.81 | 440.0 | 19.2 | 15.94 | 0 | 0 | 0.36 | 0.0 | -7.49 | 0 | -7.13 | 0 | 1.46 | -4.58 | -6.03 | 0 | 0.07 | 4717.57 |
| 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) | 16.15 | -13.96 | -25.61 | 0.19 | 90.0 | 0 | 5.97 | 437.84 | 36.61 | 0 | 0 | 0 | 6.94 | -7.84 | -10.68 | -0.38 | -170.37 | -170.37 | 9.72 | -2.8 | 10.71 | 30.14 | -0.3 | 13.93 | 3.64 | 15.19 | 1.11 | 0.04 | 0.0 | -96.97 | 2.16 | -70.37 | -67.86 | 0.26 | 13.04 | 0.0 | 19.09 | 0.32 | 3.41 | 0.3 | 0.0 | 650.0 | 0.76 | 0.0 | 3700.0 | 1.69 | -18.75 | -27.47 | 2.76 | -12.1 | 15.48 | -1.25 | -54.32 | -76.06 | 0.44 | -65.35 | -72.84 | 0.06 | 0.77 | 0 |
| 24Q2 (19) | 18.77 | -11.67 | 9.06 | 0.1 | 0 | 0 | 1.11 | 9.9 | -77.39 | 0 | 0 | 0 | 7.53 | -16.15 | 2.31 | 0.54 | -19.4 | -14.29 | 10.0 | -9.91 | 11.11 | 30.23 | -10.37 | 15.28 | 3.16 | -12.22 | -6.78 | 0.04 | -96.92 | 0.0 | 7.29 | 11.64 | 257.35 | 0.23 | -4.17 | -11.54 | 19.03 | 0.0 | 4.22 | 0.3 | 650.0 | 650.0 | 0.76 | 3700.0 | 3700.0 | 2.08 | -46.39 | 16.2 | 3.14 | -20.3 | 69.73 | -0.81 | 1.22 | 6.9 | 1.27 | -58.5 | 38.04 | 0.06 | 0 | 0 |
| 24Q1 (18) | 21.25 | -1.8 | 41.29 | 0 | 0 | 0 | 1.01 | 0.0 | -81.02 | 0 | 0 | 0 | 8.98 | 2.05 | 1.35 | 0.67 | 8.06 | -11.84 | 11.1 | 13.85 | 4.03 | 33.73 | 13.43 | 11.62 | 3.6 | -2.7 | -24.05 | 1.3 | -0.76 | 3150.0 | 6.53 | -3.4 | 187.67 | 0.24 | -11.11 | 60.0 | 19.03 | 0.0 | 5.02 | 0.04 | 0.0 | 0 | 0.02 | 0.0 | 0 | 3.88 | 31.53 | 220.66 | 3.94 | 30.9 | 225.62 | -0.82 | 35.94 | -6.49 | 3.06 | 83.23 | 595.45 | 0.00 | 0 | 0 |
| 23Q4 (17) | 21.64 | -0.32 | 76.08 | 0 | 0 | -100.0 | 1.01 | -76.89 | -81.37 | 0 | 0 | 0 | 8.8 | 13.26 | -4.35 | 0.62 | 14.81 | -13.89 | 9.75 | 11.05 | 5.86 | 29.73 | 12.4 | 9.9 | 3.7 | 2.78 | -12.53 | 1.31 | -0.76 | 3175.0 | 6.76 | 0.6 | 196.49 | 0.27 | 3.85 | 35.0 | 19.03 | 3.09 | 13.27 | 0.04 | 0.0 | 0 | 0.02 | 0.0 | 0 | 2.95 | 26.61 | 555.56 | 3.01 | 25.94 | 568.89 | -1.28 | -80.28 | -39.13 | 1.67 | 3.09 | 455.32 | 0.00 | 0 | 0 |
| 23Q3 (16) | 21.71 | 26.15 | 157.84 | 0 | 0 | -100.0 | 4.37 | -11.0 | -19.52 | 0 | 0 | 0 | 7.77 | 5.57 | -12.7 | 0.54 | -14.29 | -49.53 | 8.78 | -2.44 | -0.34 | 26.45 | 0.88 | -4.54 | 3.6 | 6.19 | -20.88 | 1.32 | 3200.0 | 3200.0 | 6.72 | 229.41 | 193.45 | 0.26 | 0.0 | 23.81 | 18.46 | 1.1 | 17.73 | 0.04 | 0.0 | 0 | 0.02 | 0.0 | 0 | 2.33 | 30.17 | 962.96 | 2.39 | 29.19 | 985.19 | -0.71 | 18.39 | 12.35 | 1.62 | 76.09 | 250.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 17.21 | 14.43 | 137.05 | 0 | 0 | -100.0 | 4.91 | -7.71 | -9.91 | 0 | 0 | 0 | 7.36 | -16.93 | -11.86 | 0.63 | -17.11 | -26.74 | 9.0 | -15.65 | 2.86 | 26.22 | -13.22 | -11.08 | 3.39 | -28.48 | -18.51 | 0.04 | 0.0 | 0.0 | 2.04 | -10.13 | -18.07 | 0.26 | 73.33 | 18.18 | 18.26 | 0.77 | 16.83 | 0.04 | 0 | 0 | 0.02 | 0 | 0 | 1.79 | 47.93 | 233.58 | 1.85 | 52.89 | 238.06 | -0.87 | -12.99 | -1.16 | 0.92 | 109.09 | 141.82 | 0.00 | 0 | 0 |
| 23Q1 (14) | 15.04 | 22.38 | 132.1 | 0 | -100.0 | 0 | 5.32 | -1.85 | -2.03 | 0 | 0 | 0 | 8.86 | -3.7 | 16.73 | 0.76 | 5.56 | 4.11 | 10.67 | 15.85 | 44.97 | 30.22 | 11.69 | 11.76 | 4.74 | 12.06 | -0.42 | 0.04 | 0.0 | 0.0 | 2.27 | -0.44 | 39.26 | 0.15 | -25.0 | -16.67 | 18.12 | 7.86 | 16.45 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.21 | 168.89 | 131.93 | 1.21 | 168.89 | 135.28 | -0.77 | 16.3 | 2.53 | 0.44 | 193.62 | 109.61 | 0.00 | 0 | 0 |
| 22Q4 (13) | 12.29 | 45.96 | 46.14 | 0.09 | 0.0 | 0.0 | 5.42 | -0.18 | 1.69 | 0 | 0 | 0 | 9.2 | 3.37 | 32.37 | 0.72 | -32.71 | 60.0 | 9.21 | 4.54 | 48.07 | 27.06 | -2.37 | 6.7 | 4.23 | -7.03 | -22.81 | 0.04 | 0.0 | 0.0 | 2.28 | -0.44 | 65.22 | 0.2 | -4.76 | 33.33 | 16.8 | 7.14 | 8.04 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.45 | 266.67 | 109.89 | 0.45 | 266.67 | 110.74 | -0.92 | -13.58 | -1.1 | -0.47 | 56.48 | 91.39 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.42 | 15.98 | 0.96 | 0.09 | 0.0 | 0 | 5.43 | -0.37 | 1134.09 | 0 | 0 | 0 | 8.9 | 6.59 | 31.27 | 1.07 | 24.42 | 214.71 | 8.81 | 0.69 | 44.43 | 27.71 | -6.03 | -1.6 | 4.55 | 9.38 | 28.9 | 0.04 | 0.0 | 0.0 | 2.29 | -8.03 | -63.42 | 0.21 | -4.55 | 50.0 | 15.68 | 0.32 | 1.42 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.27 | 79.85 | 94.6 | -0.27 | 79.85 | 94.18 | -0.81 | 5.81 | 17.35 | -1.08 | 50.91 | 81.94 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.26 | 12.04 | -23.01 | 0.09 | 0 | -52.63 | 5.45 | 0.37 | 1138.64 | 0 | 0 | 0 | 8.35 | 10.01 | 41.53 | 0.86 | 17.81 | 1128.57 | 8.75 | 18.89 | 91.47 | 29.49 | 9.07 | 19.51 | 4.16 | -12.61 | 97.16 | 0.04 | 0.0 | 0.0 | 2.49 | 52.76 | -60.85 | 0.22 | 22.22 | 69.23 | 15.63 | 0.45 | 1.1 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | -1.34 | 64.64 | 74.91 | -1.34 | 60.93 | 73.09 | -0.86 | -8.86 | 14.0 | -2.2 | 51.97 | 65.3 | 0.00 | 0 | 0 |
| 22Q1 (10) | 6.48 | -22.95 | -29.79 | 0 | -100.0 | -100.0 | 5.43 | 1.88 | 2162.5 | 0 | 0 | 0 | 7.59 | 9.21 | 54.9 | 0.73 | 62.22 | 630.0 | 7.36 | 18.33 | 65.02 | 27.04 | 6.63 | -7.12 | 4.76 | -13.14 | 199.37 | 0.04 | 0.0 | 0.0 | 1.63 | 18.12 | -71.05 | 0.18 | 20.0 | 50.0 | 15.56 | 0.06 | 0.65 | 0 | 0 | 0 | 0.36 | 0.0 | 0.0 | -3.79 | 16.7 | 29.81 | -3.43 | 18.14 | 31.94 | -0.79 | 13.19 | 18.56 | -4.58 | 16.12 | 28.1 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.41 | 0.84 | -6.97 | 0.09 | 0 | -55.0 | 5.33 | 1111.36 | 2120.83 | 0 | 0 | 0 | 6.95 | 2.51 | 70.34 | 0.45 | 32.35 | 400.0 | 6.22 | 1.97 | 85.12 | 25.36 | -9.96 | 0.14 | 5.48 | 55.24 | 283.22 | 0.04 | 0.0 | 0.0 | 1.38 | -77.96 | -75.75 | 0.15 | 7.14 | 15.38 | 15.55 | 0.58 | 0.91 | 0 | 0 | 0 | 0.36 | 0.0 | 0.0 | -4.55 | 9.0 | 17.27 | -4.19 | 9.7 | 18.48 | -0.91 | 7.14 | 5.21 | -5.46 | 8.7 | 15.48 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.34 | -11.56 | 82.49 | 0 | -100.0 | -100.0 | 0.44 | 0.0 | 528.57 | 0 | 0 | 0 | 6.78 | 14.92 | 86.26 | 0.34 | 385.71 | 585.71 | 6.1 | 33.48 | 113.29 | 28.16 | 14.13 | 24.17 | 3.53 | 67.3 | 153.96 | 0.04 | 0.0 | 0.0 | 6.26 | -1.57 | 5590.91 | 0.14 | 7.69 | -6.67 | 15.46 | 0.0 | 1.38 | 0 | 0 | 0 | 0.36 | 0.0 | 0.0 | -5.0 | 6.37 | 6.54 | -4.64 | 6.83 | 7.01 | -0.98 | 2.0 | 2.97 | -5.98 | 5.68 | 5.97 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.43 | 2.17 | 144.94 | 0.19 | -62.0 | -81.0 | 0.44 | 83.33 | 0 | 0 | 0 | 0 | 5.9 | 20.41 | 118.52 | 0.07 | -30.0 | 119.44 | 4.57 | 2.47 | 76.45 | 24.68 | -15.24 | 0 | 2.11 | 32.7 | 47.55 | 0.04 | 0.0 | 0.0 | 6.36 | 12.97 | 4792.31 | 0.13 | 8.33 | -18.75 | 15.46 | 0.0 | 2.18 | 0 | 0 | 0 | 0.36 | 0.0 | 0.0 | -5.34 | 1.11 | -1.52 | -4.98 | 1.19 | -1.63 | -1.0 | -3.09 | 4.76 | -6.34 | 0.47 | -0.48 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.23 | 2.1 | 105.11 | 0.5 | 150.0 | -54.55 | 0.24 | 0.0 | 0 | 0 | 0 | 0 | 4.9 | 20.1 | 71.93 | 0.1 | 166.67 | 125.0 | 4.46 | 32.74 | 77.69 | 29.11 | 14.98 | 0 | 1.59 | 11.19 | 45.87 | 0.04 | 0.0 | 0.0 | 5.63 | -1.05 | 0 | 0.12 | -7.69 | -14.29 | 15.46 | 0.32 | 2.25 | 0 | 0 | 0 | 0.36 | 0.0 | 0.0 | -5.4 | 1.82 | -10.2 | -5.04 | 1.95 | -11.01 | -0.97 | -1.04 | 9.35 | -6.37 | 1.39 | -6.7 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.04 | 97.81 | 96.95 | 0.2 | -80.0 | -81.82 | 0.24 | 242.86 | 0 | 0 | 0 | 0 | 4.08 | 12.09 | 19.3 | -0.15 | -114.29 | 85.85 | 3.36 | 17.48 | 24.44 | 25.32 | 11.64 | 0 | 1.43 | 2.88 | 10.0 | 0.04 | 0.0 | 0.0 | 5.69 | 5072.73 | 0 | 0.13 | -13.33 | -7.14 | 15.41 | 1.05 | 1.92 | 0 | 0 | 0 | 0.36 | 0.0 | 0.0 | -5.5 | -2.8 | -22.22 | -5.14 | -3.01 | -24.15 | -0.96 | 4.95 | 4.0 | -6.46 | -1.57 | -17.45 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 4.57 | 18.7 | 0.0 | 1.0 | 0.0 | 0.0 | 0.07 | 0 | 0.0 | 0 | 0 | 0.0 | 3.64 | 34.81 | 0.0 | -0.07 | 80.56 | 0.0 | 2.86 | 10.42 | 0.0 | 22.68 | 0 | 0.0 | 1.39 | -2.8 | 0.0 | 0.04 | 0.0 | 0.0 | 0.11 | -15.38 | 0.0 | 0.15 | -6.25 | 0.0 | 15.25 | 0.79 | 0.0 | 0 | 0 | 0.0 | 0.36 | 0.0 | 0.0 | -5.35 | -1.71 | 0.0 | -4.99 | -1.84 | 0.0 | -1.01 | 3.81 | 0.0 | -6.36 | -0.79 | 0.0 | 0.00 | 0 | 0.0 |
