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) | 7.07 | -16.03 | 9.85 | -9.05 | 3.33 | 69.04 | 0 | 0 | 26.62 | -43.18 | -8.93 | 0 | 6.46 | -32.14 | 24.27 | 19.43 | 27.82 | -22.36 | 2.87 | -14.58 | 10.69 | -18.71 | 0.29 | -30.95 | 29.06 | 2.18 | 0.97 | 24.36 | 0 | 0 | -4.69 | 0 | -3.72 | 0 | 1.68 | 409.09 | -3.01 | 0 | 0.02 | -24.99 |
| 2022 (9) | 8.42 | -34.06 | 10.83 | 668.09 | 1.97 | -74.32 | 0 | 0 | 46.85 | -23.77 | 1.42 | -86.49 | 9.52 | -33.66 | 20.32 | -12.97 | 35.83 | 98.83 | 3.36 | 7.01 | 13.15 | 160.91 | 0.42 | -26.32 | 28.44 | 5.33 | 0.78 | 0 | 0 | 0 | 5.4 | -31.12 | 6.18 | -21.17 | 0.33 | -62.07 | 5.73 | -34.21 | 0.02 | -4.7 |
| 2021 (8) | 12.77 | -8.46 | 1.41 | -2.08 | 7.67 | 13.97 | 0 | 0 | 61.46 | 73.08 | 10.51 | 0 | 14.35 | 73.73 | 23.35 | 0.38 | 18.02 | 8.55 | 3.14 | -0.63 | 5.04 | -60.99 | 0.57 | 111.11 | 27.0 | 0.86 | 0 | 0 | 0 | 0 | 7.84 | 0 | 7.84 | 0 | 0.87 | 0 | 8.71 | 0 | 0.02 | 98.56 |
| 2020 (7) | 13.95 | 65.87 | 1.44 | -70.12 | 6.73 | 35.96 | 0 | 0 | 35.51 | -3.53 | -2.54 | 0 | 8.26 | -7.19 | 23.26 | -3.79 | 16.6 | -6.48 | 3.16 | -49.6 | 12.92 | -22.31 | 0.27 | -12.9 | 26.77 | -38.49 | 0 | 0 | 0 | 0 | -2.6 | 0 | -2.6 | 0 | -0.32 | 0 | -2.92 | 0 | 0.01 | -10.06 |
| 2019 (6) | 8.41 | 23.49 | 4.82 | -50.46 | 4.95 | 415.62 | 0 | 0 | 36.81 | -23.95 | -4.99 | 0 | 8.9 | -22.34 | 24.18 | 2.11 | 17.75 | -17.56 | 6.27 | 4.15 | 16.63 | -21.56 | 0.31 | -79.19 | 43.52 | -0.39 | 0 | 0 | 0 | 0 | -21.75 | 0 | -21.75 | 0 | -0.64 | 0 | -22.39 | 0 | 0.01 | -60.72 |
| 2018 (5) | 6.81 | -5.29 | 9.73 | 82.89 | 0.96 | -79.79 | 0 | 0 | 48.4 | -21.52 | -6.51 | 0 | 11.46 | -34.96 | 23.68 | -17.13 | 21.53 | 26.2 | 6.02 | 1.52 | 21.2 | 23.04 | 1.49 | -16.76 | 43.69 | 0.0 | 0 | 0 | 0 | 0 | -16.55 | 0 | -16.55 | 0 | -0.56 | 0 | -17.11 | 0 | 0.03 | 3.84 |
| 2017 (4) | 7.19 | -41.07 | 5.32 | 13.68 | 4.75 | 75.93 | 0 | 0 | 61.67 | -4.76 | -5.47 | 0 | 17.62 | 2.68 | 28.57 | 7.81 | 17.06 | -5.54 | 5.93 | -22.18 | 17.23 | -15.29 | 1.79 | -6.77 | 43.69 | -0.02 | 0 | 0 | 0 | 0 | -10.18 | 0 | -10.18 | 0 | 0.21 | -63.16 | -9.97 | 0 | 0.03 | 9.32 |
| 2016 (3) | 12.2 | -0.81 | 4.68 | -23.65 | 2.7 | 233.33 | 0 | 0 | 64.75 | -12.7 | -4.08 | 0 | 17.16 | 13.42 | 26.50 | 29.92 | 18.06 | -17.16 | 7.62 | -9.18 | 20.34 | 6.72 | 1.92 | 68.42 | 43.7 | 0.0 | 0 | 0 | 0 | 0 | -4.65 | 0 | -4.65 | 0 | 0.57 | -34.48 | -4.08 | 0 | 0.03 | -7.58 |
| 2015 (2) | 12.3 | -30.86 | 6.13 | 63.9 | 0.81 | -88.8 | 0 | 0 | 74.17 | -2.52 | -1.4 | 0 | 15.13 | -8.8 | 20.40 | -6.44 | 21.8 | 25.5 | 8.39 | -4.33 | 19.06 | 86.31 | 1.14 | -14.93 | 43.7 | 0.34 | 0.14 | 1300.0 | 0 | 0 | -0.63 | 0 | -0.49 | 0 | 0.87 | -15.53 | 0.24 | -91.86 | 0.03 | 1.12 |
| 2014 (1) | 17.79 | -7.34 | 3.74 | 78.1 | 7.23 | 69.32 | 0 | 0 | 76.09 | 13.6 | 1.28 | 1063.64 | 16.59 | 10.9 | 21.80 | -2.38 | 17.37 | 24.07 | 8.77 | 8.27 | 10.23 | -30.03 | 1.34 | -19.28 | 43.55 | -2.33 | 0.01 | 0 | 0 | 0 | 1.92 | 110.99 | 1.93 | 112.09 | 1.03 | 0 | 2.95 | 224.18 | 0.03 | -5.29 |
| 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) | 12.53 | 97.32 | 102.1 | 7.29 | -27.61 | -19.27 | 7.82 | -26.5 | 96.48 | 0 | 0 | 0 | 9.29 | -8.74 | 40.54 | -1.05 | 6.25 | 61.96 | 9.17 | -3.17 | 19.56 | 26.26 | -10.6 | -9.31 | 23.2 | -0.22 | -23.88 | 2.87 | -2.38 | -24.87 | 0.23 | -85.44 | -97.98 | 0.3 | -23.08 | -21.05 | 32.56 | 11.93 | 12.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | -4.71 | -28.34 | -196.23 | -4.71 | -28.34 | -659.68 | 1.1 | -25.68 | -28.57 | -3.61 | -64.84 | -7120.0 | 0.03 | -21.11 | 29.0 |
| 24Q2 (19) | 6.35 | 18.25 | -9.8 | 10.07 | 7.13 | 7.36 | 10.64 | 253.49 | 231.46 | 0 | 0 | 0 | 10.18 | 20.19 | 37.38 | -1.12 | 41.05 | 17.65 | 9.47 | 23.79 | 14.23 | 29.37 | 13.15 | 5.02 | 23.25 | -7.33 | -28.55 | 2.94 | 0.34 | -19.89 | 1.58 | -84.09 | -87.91 | 0.39 | -13.33 | -15.22 | 29.09 | -0.51 | 0.87 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -3.67 | 44.31 | -413.68 | -3.67 | 34.7 | -271.5 | 1.48 | -26.37 | 29.82 | -2.19 | 52.18 | -194.81 | 0.03 | 108.78 | 73.67 |
| 24Q1 (18) | 5.37 | -24.05 | -19.73 | 9.4 | -4.57 | -15.09 | 3.01 | -9.61 | -15.45 | 0 | 0 | 0 | 8.47 | 21.35 | 50.71 | -1.9 | 26.36 | 14.8 | 7.65 | 18.42 | -4.14 | 25.96 | 6.97 | 17.59 | 25.09 | -9.81 | -29.14 | 2.93 | 2.09 | -16.05 | 9.93 | -7.11 | -25.9 | 0.45 | 55.17 | -23.73 | 29.24 | 0.62 | 2.67 | 0.97 | 0.0 | 24.36 | 0 | 0 | 0 | -6.59 | -40.51 | -307.89 | -5.62 | -51.08 | -242.28 | 2.01 | 19.64 | 154.43 | -4.58 | -52.16 | -215.66 | 0.02 | -9.39 | -21.65 |
| 23Q4 (17) | 7.07 | 14.03 | -16.03 | 9.85 | 9.08 | -9.05 | 3.33 | -16.33 | 69.04 | 0 | 0 | 0 | 6.98 | 5.6 | 1.9 | -2.58 | 6.52 | -11.21 | 6.46 | -15.78 | -32.14 | 24.27 | -16.19 | 19.4 | 27.82 | -8.73 | -22.36 | 2.87 | -24.87 | -14.58 | 10.69 | -5.98 | -18.71 | 0.29 | -23.68 | -30.95 | 29.06 | 0.35 | 2.18 | 0.97 | 0.0 | 24.36 | 0 | 0 | 0 | -4.69 | -194.97 | -186.85 | -3.72 | -500.0 | -160.19 | 1.68 | 9.09 | 409.09 | -3.01 | -5920.0 | -152.53 | 0.02 | -13.56 | -24.99 |
| 23Q3 (16) | 6.2 | -11.93 | -33.55 | 9.03 | -3.73 | 229.56 | 3.98 | 23.99 | 182.27 | 0 | 0 | 0 | 6.61 | -10.8 | -32.27 | -2.76 | -102.94 | -9300.0 | 7.67 | -7.48 | -35.27 | 28.95 | 3.52 | 47.26 | 30.48 | -6.33 | -3.88 | 3.82 | 4.09 | 1.33 | 11.37 | -13.01 | -9.62 | 0.38 | -17.39 | -24.0 | 28.96 | 0.42 | 1.83 | 0.97 | 0.0 | 24.36 | 0 | 0 | 0 | -1.59 | -235.9 | -120.57 | -0.62 | -128.97 | -107.29 | 1.54 | 35.09 | 26.23 | -0.05 | -102.16 | -100.56 | 0.02 | 6.21 | 0.85 |
| 23Q2 (15) | 7.04 | 5.23 | -20.54 | 9.38 | -15.27 | 529.53 | 3.21 | -9.83 | 3912.5 | 0 | 0 | 0 | 7.41 | 31.85 | -46.77 | -1.36 | 39.01 | -188.31 | 8.29 | 3.88 | -35.08 | 27.97 | 26.7 | 49.9 | 32.54 | -8.11 | 31.74 | 3.67 | 5.16 | 5.16 | 13.07 | -2.46 | 71.97 | 0.46 | -22.03 | -28.12 | 28.84 | 1.26 | 1.55 | 0.97 | 24.36 | 24.36 | 0 | 0 | 0 | 1.17 | -63.09 | -83.88 | 2.14 | -45.82 | -73.38 | 1.14 | 44.3 | 20.0 | 2.31 | -41.67 | -71.86 | 0.02 | -5.81 | -8.82 |
| 23Q1 (14) | 6.69 | -20.55 | -43.97 | 11.07 | 2.22 | 658.22 | 3.56 | 80.71 | -58.94 | 0 | 0 | 0 | 5.62 | -17.96 | -65.54 | -2.23 | 3.88 | -202.29 | 7.98 | -16.18 | -39.95 | 22.07 | 8.61 | 11.75 | 35.41 | -1.17 | 82.34 | 3.49 | 3.87 | 4.8 | 13.4 | 1.9 | 5726.09 | 0.59 | 40.48 | -14.49 | 28.48 | 0.14 | 5.17 | 0.78 | 0.0 | 0 | 0 | 0 | 0 | 3.17 | -41.3 | -68.36 | 3.95 | -36.08 | -60.58 | 0.79 | 139.39 | -37.8 | 3.96 | -30.89 | -64.92 | 0.02 | -13.25 | -14.31 |
| 22Q4 (13) | 8.42 | -9.75 | -34.06 | 10.83 | 295.26 | 668.09 | 1.97 | 39.72 | -74.32 | 0 | 0 | 0 | 6.85 | -29.82 | -66.22 | -2.32 | -7833.33 | -153.83 | 9.52 | -19.66 | -33.66 | 20.32 | 3.37 | -12.94 | 35.83 | 12.99 | 98.83 | 3.36 | -10.88 | 7.01 | 13.15 | 4.53 | 160.91 | 0.42 | -16.0 | -26.32 | 28.44 | 0.0 | 5.33 | 0.78 | 0.0 | 0 | 0 | 0 | 0 | 5.4 | -30.14 | -31.12 | 6.18 | -27.38 | -21.17 | 0.33 | -72.95 | -62.07 | 5.73 | -35.98 | -34.21 | 0.02 | 16.21 | -4.7 |
| 22Q3 (12) | 9.33 | 5.3 | -23.34 | 2.74 | 83.89 | 64.07 | 1.41 | 1662.5 | -81.92 | 0 | 0 | 0 | 9.76 | -29.89 | -45.57 | 0.03 | -98.05 | -99.28 | 11.85 | -7.2 | -7.85 | 19.66 | 5.37 | -22.79 | 31.71 | 28.38 | 83.93 | 3.77 | 8.02 | 18.55 | 12.58 | 65.53 | 148.13 | 0.5 | -21.88 | 6.38 | 28.44 | 0.14 | 4.1 | 0.78 | 0.0 | 0 | 0 | 0 | 0 | 7.73 | 6.47 | 114.72 | 8.51 | 5.85 | 136.39 | 1.22 | 28.42 | 165.22 | 8.95 | 9.01 | 120.44 | 0.02 | -3.97 | -1.63 |
| 22Q2 (11) | 8.86 | -25.8 | -37.74 | 1.49 | 2.05 | -10.78 | 0.08 | -99.08 | -99.02 | 0 | 0 | 0 | 13.92 | -14.65 | 9.09 | 1.54 | -29.36 | 1.99 | 12.77 | -3.91 | 37.16 | 18.66 | -5.54 | -17.23 | 24.7 | 27.19 | 52.28 | 3.49 | 4.8 | 12.94 | 7.6 | 3204.35 | -14.51 | 0.64 | -7.25 | 12.28 | 28.4 | 4.87 | 6.09 | 0.78 | 0 | 0 | 0 | 0 | 0 | 7.26 | -27.54 | 1396.43 | 8.04 | -19.76 | 1535.71 | 0.95 | -25.2 | 439.29 | 8.21 | -27.28 | 1077.38 | 0.02 | -11.48 | -18.11 |
| 22Q1 (10) | 11.94 | -6.5 | -4.4 | 1.46 | 3.55 | -27.36 | 8.67 | 13.04 | 4.46 | 0 | 0 | 0 | 16.31 | -19.58 | 55.33 | 2.18 | -49.42 | 303.7 | 13.29 | -7.39 | 43.68 | 19.75 | -15.38 | -19.94 | 19.42 | 7.77 | 24.01 | 3.33 | 6.05 | 4.72 | 0.23 | -95.44 | -97.44 | 0.69 | 21.05 | 86.49 | 27.08 | 0.3 | 1.16 | 0 | 0 | 0 | 0 | 0 | 0 | 10.02 | 27.81 | 584.06 | 10.02 | 27.81 | 584.06 | 1.27 | 45.98 | 3275.0 | 11.29 | 29.62 | 635.07 | 0.02 | -3.53 | 23.98 |
| 21Q4 (9) | 12.77 | 4.93 | -8.46 | 1.41 | -15.57 | -2.08 | 7.67 | -1.67 | 13.97 | 0 | 0 | 0 | 20.28 | 13.11 | 117.83 | 4.31 | 3.61 | 690.41 | 14.35 | 11.59 | 73.73 | 23.34 | -8.33 | 0.33 | 18.02 | 4.52 | 8.55 | 3.14 | -1.26 | -0.63 | 5.04 | -0.59 | -60.99 | 0.57 | 21.28 | 111.11 | 27.0 | -1.17 | 0.86 | 0 | 0 | 0 | 0 | 0 | 0 | 7.84 | 117.78 | 401.54 | 7.84 | 117.78 | 401.54 | 0.87 | 89.13 | 371.88 | 8.71 | 114.53 | 398.29 | 0.02 | 19.95 | 98.56 |
| 21Q3 (8) | 12.17 | -14.48 | 83.84 | 1.67 | 0.0 | -49.09 | 7.8 | -4.88 | 14.54 | 0 | 0 | 0 | 17.93 | 40.52 | 105.38 | 4.16 | 175.5 | 1323.53 | 12.86 | 38.13 | 65.08 | 25.47 | 12.97 | 18.89 | 17.24 | 6.29 | 4.42 | 3.18 | 2.91 | -34.97 | 5.07 | -42.97 | -61.27 | 0.47 | -17.54 | 42.42 | 27.32 | 2.05 | 25.49 | 0 | 0 | 0 | 0 | 0 | 0 | 3.6 | 742.86 | 303.39 | 3.6 | 742.86 | 303.39 | 0.46 | 264.29 | 177.97 | 4.06 | 583.33 | 272.03 | 0.02 | -20.05 | 30.69 |
| 21Q2 (7) | 14.23 | 13.93 | 139.16 | 1.67 | -16.92 | -48.93 | 8.2 | -1.2 | 21.3 | 0 | 0 | 0 | 12.76 | 21.52 | 42.57 | 1.51 | 179.63 | 328.79 | 9.31 | 0.65 | 13.81 | 22.54 | -8.64 | 0 | 16.22 | 3.58 | -5.53 | 3.09 | -2.83 | -35.36 | 8.89 | -1.11 | -32.55 | 0.57 | 54.05 | 32.56 | 26.77 | 0.0 | 22.97 | 0 | 0 | 0 | 0 | 0 | 0 | -0.56 | 72.95 | 61.9 | -0.56 | 72.95 | 61.9 | -0.28 | -600.0 | 44.0 | -0.84 | 60.19 | 57.36 | 0.03 | 34.01 | 145.76 |
| 21Q1 (6) | 12.49 | -10.47 | 98.89 | 2.01 | 39.58 | -47.38 | 8.3 | 23.33 | 30.71 | 0 | 0 | 0 | 10.5 | 12.78 | 23.38 | 0.54 | 173.97 | 165.85 | 9.25 | 11.99 | 18.89 | 24.67 | 6.04 | 0 | 15.66 | -5.66 | -10.62 | 3.18 | 0.63 | -35.1 | 8.99 | -30.42 | -29.77 | 0.37 | 37.04 | -22.92 | 26.77 | 0.0 | -38.49 | 0 | 0 | 0 | 0 | 0 | 0 | -2.07 | 20.38 | 90.82 | -2.07 | 20.38 | 90.82 | -0.04 | 87.5 | 95.06 | -2.11 | 27.74 | 90.97 | 0.02 | 54.51 | 71.55 |
| 20Q4 (5) | 13.95 | 110.73 | 65.87 | 1.44 | -56.1 | -70.12 | 6.73 | -1.17 | 35.96 | 0 | 0 | 0 | 9.31 | 6.64 | -8.55 | -0.73 | -114.71 | 17.05 | 8.26 | 6.03 | -7.19 | 23.27 | 8.63 | 0 | 16.6 | 0.55 | -6.48 | 3.16 | -35.38 | -49.6 | 12.92 | -1.3 | -22.31 | 0.27 | -18.18 | -12.9 | 26.77 | 22.97 | -38.49 | 0 | 0 | 0 | 0 | 0 | 0 | -2.6 | -46.89 | 88.05 | -2.6 | -46.89 | 88.05 | -0.32 | 45.76 | 50.0 | -2.92 | -23.73 | 86.96 | 0.01 | -21.05 | -10.06 |
| 20Q3 (4) | 6.62 | 11.26 | 0.0 | 3.28 | 0.31 | 0.0 | 6.81 | 0.74 | 0.0 | 0 | 0 | 0.0 | 8.73 | -2.46 | 0.0 | -0.34 | 48.48 | 0.0 | 7.79 | -4.77 | 0.0 | 21.42 | 0 | 0.0 | 16.51 | -3.84 | 0.0 | 4.89 | 2.3 | 0.0 | 13.09 | -0.68 | 0.0 | 0.33 | -23.26 | 0.0 | 21.77 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -1.77 | -20.41 | 0.0 | -1.77 | -20.41 | 0.0 | -0.59 | -18.0 | 0.0 | -2.36 | -19.8 | 0.0 | 0.02 | 50.34 | 0.0 |
