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) | 3.64 | -24.17 | 21.16 | 15.0 | 46.27 | -35.83 | 2.63 | -3.66 | 37.79 | 184.14 | -1.95 | 0 | 0.24 | 84.62 | 0.64 | -35.03 | 186.2 | -4.23 | 25.56 | 72.35 | 112.2 | 15.69 | 0.05 | -16.67 | 97.76 | 0.0 | 13.05 | 0.0 | 14.57 | 0.0 | -18.78 | 0 | 8.85 | -21.96 | -5.45 | 0 | -24.23 | 0 | 0.04 | -21.52 |
| 2022 (9) | 4.8 | -56.04 | 18.4 | -19.83 | 72.11 | 1178.55 | 2.73 | 14.71 | 13.3 | -61.72 | -13.76 | 0 | 0.13 | -88.18 | 0.98 | -69.13 | 194.42 | 29.17 | 14.83 | 10.18 | 96.98 | -32.61 | 0.06 | -14.29 | 97.76 | 0.0 | 13.05 | 0.0 | 14.57 | 0.0 | -16.28 | 0 | 11.34 | -54.71 | -4.9 | 0 | -21.18 | 0 | 0.05 | -23.26 |
| 2021 (8) | 10.92 | 20.53 | 22.95 | -52.03 | 5.64 | -80.06 | 2.38 | -1.24 | 34.74 | -41.28 | -6.54 | 0 | 1.1 | -77.13 | 3.17 | -61.06 | 150.51 | 1.13 | 13.46 | 16725.0 | 143.91 | 86.73 | 0.07 | -82.05 | 97.76 | 0.0 | 13.05 | 1.24 | 14.57 | 111.16 | -2.58 | 0 | 25.04 | 0.24 | -9.72 | 0 | -12.3 | 0 | 0.06 | -19.4 |
| 2020 (7) | 9.06 | 30.92 | 47.84 | -12.07 | 28.28 | 2.06 | 2.41 | 0 | 59.16 | -24.19 | 1.67 | 156.92 | 4.81 | 188.02 | 8.13 | 279.94 | 148.83 | -14.15 | 0.08 | 0.0 | 77.07 | -2.38 | 0.39 | -40.91 | 97.76 | -0.5 | 12.89 | 0.55 | 6.9 | 55.06 | 5.2 | -14.05 | 24.98 | 7.07 | -7.97 | 0 | -2.77 | 0 | 0.08 | -6.5 |
| 2019 (6) | 6.92 | 1.62 | 54.41 | -26.87 | 27.71 | -2.94 | 0 | 0 | 78.04 | 6.71 | 0.65 | -59.88 | 1.67 | 75.79 | 2.14 | 64.73 | 173.37 | -19.65 | 0.08 | 0.0 | 78.95 | -18.58 | 0.66 | -29.03 | 98.25 | 1.01 | 12.82 | 1.26 | 4.45 | 9.61 | 6.05 | -12.57 | 23.33 | -1.31 | -6.9 | 0 | -0.85 | 0 | 0.08 | 130.11 |
| 2018 (5) | 6.81 | -30.93 | 74.4 | -22.61 | 28.55 | 27.23 | 0 | 0 | 73.13 | 48.88 | 1.62 | -72.26 | 0.95 | 75.93 | 1.30 | 18.17 | 215.77 | -15.51 | 0.08 | -20.0 | 96.97 | 16.56 | 0.93 | -8.82 | 97.27 | 5.0 | 12.66 | 4.89 | 4.06 | 41.46 | 6.92 | -40.8 | 23.64 | -11.23 | -4.45 | 0 | 2.47 | -67.63 | 0.04 | -43.74 |
| 2017 (4) | 9.86 | -44.76 | 96.14 | -12.73 | 22.44 | -54.53 | 0 | 0 | 49.12 | -34.04 | 5.84 | 15.64 | 0.54 | -87.92 | 1.10 | -81.68 | 255.39 | 1.02 | 0.1 | 0.0 | 83.19 | 60.17 | 1.02 | -35.85 | 92.64 | 5.0 | 12.07 | 4.32 | 2.87 | 0 | 11.69 | -14.3 | 26.63 | 5.63 | -4.06 | 0 | 7.63 | -29.16 | 0.06 | -17.8 |
| 2016 (3) | 17.85 | -46.56 | 110.17 | -27.08 | 49.35 | 316.1 | 3.95 | -85.97 | 74.47 | 54.31 | 5.05 | 126.46 | 4.47 | 87.03 | 6.00 | 21.2 | 252.8 | -5.72 | 0.1 | 0.0 | 51.94 | -23.62 | 1.59 | -34.57 | 88.23 | 0.0 | 11.57 | 1.94 | 0 | 0 | 13.64 | 38.06 | 25.21 | 18.75 | -2.87 | 0 | 10.77 | 5.28 | 0.08 | -15.09 |
| 2015 (2) | 33.4 | 60.42 | 151.09 | -10.18 | 11.86 | 16.73 | 28.15 | 0.36 | 48.26 | -4.47 | 2.23 | -79.63 | 2.39 | 455.81 | 4.95 | 481.84 | 268.14 | -12.5 | 0.1 | 0.0 | 68.0 | 8.44 | 2.43 | 4.74 | 88.23 | 10.0 | 11.35 | 10.73 | 0 | 0 | 9.88 | -47.25 | 21.23 | -26.74 | 0.35 | -79.41 | 10.23 | -49.93 | 0.09 | -34.7 |
| 2014 (1) | 20.82 | 13.46 | 168.22 | 64.29 | 10.16 | 240.94 | 28.05 | 0 | 50.52 | -35.21 | 10.95 | -55.92 | 0.43 | -95.74 | 0.85 | -93.43 | 306.45 | 27.16 | 0.1 | 0.0 | 62.71 | 83.95 | 2.32 | 6.42 | 80.21 | 30.0 | 10.25 | 31.92 | 0 | 0 | 18.73 | -34.1 | 28.98 | -21.29 | 1.7 | 254.17 | 20.43 | -29.31 | 0.14 | -6.4 |
| 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) | 5.27 | 92.34 | -22.73 | 22.47 | -5.35 | 7.31 | 58.73 | 4.84 | -4.54 | 2.73 | 1.49 | -0.36 | 10.62 | 439.09 | 59.46 | 2.42 | 156.02 | 259.21 | 5.28 | 2540.0 | 2012.0 | 28.49 | 1975.81 | 4023.7 | 197.51 | 1.33 | 4.31 | 28.23 | 0.32 | 24.47 | 112.21 | 2.24 | 13.13 | 0.04 | 0.0 | -20.0 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -23.9 | 8.53 | -29.82 | 3.73 | 148.67 | -59.5 | -3.13 | -32.07 | -12.19 | -27.03 | 5.16 | -27.5 | 0.02 | -8.49 | -43.64 |
| 24Q2 (19) | 2.74 | 26.85 | -73.73 | 23.74 | 2.46 | 52.67 | 56.02 | 18.34 | 35.15 | 2.69 | 0.75 | -19.22 | 1.97 | 15.88 | -42.57 | -4.32 | -42.57 | -28.57 | 0.2 | 33.33 | -23.08 | 1.37 | 46.69 | 73.86 | 194.91 | 2.42 | 7.09 | 28.14 | 0.0 | 40.28 | 109.75 | -5.79 | -7.47 | 0.04 | 0.0 | -20.0 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -26.13 | -19.81 | -54.71 | 1.5 | -74.23 | -86.02 | -2.37 | 25.94 | 54.07 | -28.5 | -13.95 | -29.25 | 0.03 | -18.75 | -42.01 |
| 24Q1 (18) | 2.16 | -40.66 | -65.5 | 23.17 | 9.5 | 30.68 | 47.34 | 2.31 | 15.04 | 2.67 | 1.52 | -20.06 | 1.7 | -59.91 | -92.75 | -3.03 | -741.67 | -192.1 | 0.15 | -37.5 | -76.56 | 0.94 | 47.3 | -50.89 | 190.3 | 2.2 | 3.37 | 28.14 | 10.09 | 61.54 | 116.49 | 3.82 | -4.18 | 0.04 | -20.0 | -33.33 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -21.81 | -16.13 | -67.9 | 5.82 | -34.24 | -60.22 | -3.2 | 41.28 | 36.76 | -25.01 | -3.22 | -38.56 | 0.03 | -14.85 | -25.55 |
| 23Q4 (17) | 3.64 | -46.63 | -24.17 | 21.16 | 1.05 | 15.0 | 46.27 | -24.79 | -35.83 | 2.63 | -4.01 | -3.66 | 4.24 | -36.34 | 60.61 | -0.36 | 76.32 | 85.37 | 0.24 | -4.0 | 84.62 | 0.64 | -8.07 | -34.96 | 186.2 | -1.66 | -4.23 | 25.56 | 12.7 | 72.35 | 112.2 | 13.12 | 15.69 | 0.05 | 0.0 | -16.67 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -18.78 | -2.01 | -15.36 | 8.85 | -3.91 | -21.96 | -5.45 | -95.34 | -11.22 | -24.23 | -14.29 | -14.4 | 0.04 | -10.98 | -21.52 |
| 23Q3 (16) | 6.82 | -34.61 | 66.34 | 20.94 | 34.66 | -11.68 | 61.52 | 48.42 | 407.17 | 2.74 | -17.72 | -1.08 | 6.66 | 94.17 | 95.31 | -1.52 | 54.76 | 66.74 | 0.25 | -3.85 | 47.06 | 0.69 | -12.48 | 32.1 | 189.34 | 4.03 | 15.26 | 22.68 | 13.06 | 68.5 | 99.19 | -16.37 | -34.7 | 0.05 | 0.0 | -16.67 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -18.41 | -9.0 | -32.54 | 9.21 | -14.17 | -32.97 | -2.79 | 45.93 | 13.89 | -21.2 | 3.85 | -23.76 | 0.04 | -5.83 | -23.73 |
| 23Q2 (15) | 10.43 | 66.61 | 45.47 | 15.55 | -12.3 | -34.5 | 41.45 | 0.73 | 481.35 | 3.33 | -0.3 | 21.09 | 3.43 | -85.37 | -16.14 | -3.36 | -202.13 | 16.63 | 0.26 | -59.38 | 0.0 | 0.79 | -58.56 | -0.18 | 182.01 | -1.13 | 15.07 | 20.06 | 15.15 | 49.03 | 118.61 | -2.43 | -21.97 | 0.05 | -16.67 | -16.67 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -16.89 | -30.02 | -81.22 | 10.73 | -26.66 | -41.37 | -5.16 | -1.98 | 11.95 | -22.05 | -22.16 | -45.26 | 0.04 | 4.3 | -19.79 |
| 23Q1 (14) | 6.26 | 30.42 | -38.63 | 17.73 | -3.64 | -25.57 | 41.15 | -42.93 | 683.81 | 3.34 | 22.34 | 22.79 | 23.45 | 788.26 | 639.75 | 3.29 | 233.74 | 221.4 | 0.64 | 392.31 | 156.0 | 1.91 | 95.08 | 175.82 | 184.09 | -5.31 | 17.35 | 17.42 | 17.46 | 29.42 | 121.57 | 25.36 | -20.45 | 0.06 | 0.0 | -14.29 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -12.99 | 20.21 | -145.56 | 14.63 | 29.01 | -34.48 | -5.06 | -3.27 | 24.81 | -18.05 | 14.78 | -50.17 | 0.04 | -10.23 | -27.8 |
| 22Q4 (13) | 4.8 | 17.07 | -56.04 | 18.4 | -22.4 | -19.83 | 72.11 | 494.48 | 1178.55 | 2.73 | -1.44 | 14.71 | 2.64 | -22.58 | -87.91 | -2.46 | 46.17 | -490.48 | 0.13 | -23.53 | -88.18 | 0.98 | 86.72 | -69.15 | 194.42 | 18.35 | 29.17 | 14.83 | 10.18 | 10.18 | 96.98 | -36.16 | -32.61 | 0.06 | 0.0 | -14.29 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 0.0 | -16.28 | -17.21 | -531.01 | 11.34 | -17.47 | -54.71 | -4.9 | -51.23 | 49.59 | -21.18 | -23.64 | -72.2 | 0.05 | -13.5 | -23.26 |
| 22Q3 (12) | 4.1 | -42.82 | -61.32 | 23.71 | -0.13 | -47.76 | 12.13 | 70.13 | -50.57 | 2.77 | 0.73 | 25.34 | 3.41 | -16.63 | -9.79 | -4.57 | -13.4 | -133.16 | 0.17 | -34.62 | -83.65 | 0.52 | -33.87 | -75.02 | 164.27 | 3.85 | -3.94 | 13.46 | 0.0 | 99.7 | 151.9 | -0.07 | 47.85 | 0.06 | 0.0 | -70.0 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 82.81 | -13.89 | -49.03 | -332.71 | 13.74 | -24.92 | -22.85 | -3.24 | 44.71 | 66.11 | -17.13 | -12.85 | -34.14 | 0.06 | -0.96 | -22.52 |
| 22Q2 (11) | 7.17 | -29.71 | 3.02 | 23.74 | -0.34 | -55.35 | 7.13 | 35.81 | -70.91 | 2.75 | 1.1 | 16.03 | 4.09 | 29.02 | -44.8 | -4.03 | -48.71 | -106.67 | 0.26 | 4.0 | -76.99 | 0.79 | 14.5 | -60.63 | 158.18 | 0.84 | 8.09 | 13.46 | 0.0 | 149.26 | 152.0 | -0.54 | 101.19 | 0.06 | -14.29 | -76.92 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 0.0 | 14.57 | 0.0 | 82.81 | -9.32 | -76.18 | -651.61 | 18.3 | -18.05 | -7.48 | -5.86 | 12.93 | 38.32 | -15.18 | -26.29 | -41.34 | 0.06 | -6.12 | -22.76 |
| 22Q1 (10) | 10.2 | -6.59 | 18.74 | 23.82 | 3.79 | -56.06 | 5.25 | -6.91 | -79.84 | 2.72 | 14.29 | 13.81 | 3.17 | -85.48 | 84.3 | -2.71 | -530.16 | 16.87 | 0.25 | -77.27 | -72.83 | 0.69 | -78.18 | -57.79 | 156.87 | 4.23 | 1.69 | 13.46 | 0.0 | 828.28 | 152.82 | 6.19 | 102.2 | 0.07 | 0.0 | -78.12 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 1.24 | 14.57 | 0.0 | 111.16 | -5.29 | -105.04 | -371.28 | 22.33 | -10.82 | 2.76 | -6.73 | 30.76 | 19.01 | -12.02 | 2.28 | -88.99 | 0.06 | -4.6 | -19.76 |
| 21Q4 (9) | 10.92 | 3.02 | 20.53 | 22.95 | -49.44 | -52.03 | 5.64 | -77.02 | -80.06 | 2.38 | 7.69 | -1.24 | 21.83 | 477.51 | -40.61 | 0.63 | 132.14 | -91.32 | 1.1 | 5.77 | -77.13 | 3.17 | 51.23 | -61.06 | 150.51 | -11.99 | 1.13 | 13.46 | 99.7 | 16725.0 | 143.91 | 40.07 | 86.73 | 0.07 | -65.0 | -82.05 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 1.24 | 14.57 | 82.81 | 111.16 | -2.58 | 19.63 | -149.62 | 25.04 | 40.6 | 0.24 | -9.72 | -1.67 | -21.96 | -12.3 | 3.68 | -344.04 | 0.06 | -12.66 | -19.4 |
| 21Q3 (8) | 10.6 | 52.3 | -1.58 | 45.39 | -14.63 | -19.89 | 24.54 | 0.12 | 156.69 | 2.21 | -6.75 | -5.96 | 3.78 | -48.99 | -63.51 | -1.96 | -0.51 | -70.43 | 1.04 | -7.96 | 23.81 | 2.09 | 4.23 | 65.14 | 171.01 | 16.86 | 3.58 | 6.74 | 24.81 | 8325.0 | 102.74 | 35.99 | 8.47 | 0.2 | -23.08 | -56.52 | 97.76 | 0.0 | 0.0 | 13.05 | 0.0 | 1.24 | 7.97 | 0.0 | 15.51 | -3.21 | -158.87 | -57.35 | 17.81 | -9.96 | 0.39 | -9.56 | -0.63 | -15.04 | -12.77 | -18.9 | -23.38 | 0.07 | -1.26 | -5.13 |
| 21Q2 (7) | 6.96 | -18.98 | 17.97 | 53.17 | -1.92 | 24.61 | 24.51 | -5.88 | 92.39 | 2.37 | -0.84 | 0 | 7.41 | 330.81 | 0.54 | -1.95 | 40.18 | -37.32 | 1.13 | 22.83 | 11.88 | 2.01 | 22.74 | 0 | 146.34 | -5.14 | -12.03 | 5.4 | 272.41 | 6650.0 | 75.55 | -0.04 | -15.06 | 0.26 | -18.75 | -50.94 | 97.76 | 0.0 | -0.5 | 13.05 | 1.24 | 1.24 | 7.97 | 15.51 | 15.51 | -1.24 | -163.59 | -39.33 | 19.78 | -8.97 | 4.71 | -9.5 | -14.32 | -11.9 | -10.74 | -68.87 | -14.5 | 0.07 | -2.47 | -5.9 |
| 21Q1 (6) | 8.59 | -5.19 | 47.59 | 54.21 | 13.32 | -5.36 | 26.04 | -7.92 | -6.16 | 2.39 | -0.83 | 0 | 1.72 | -95.32 | -63.09 | -3.26 | -144.9 | -8.31 | 0.92 | -80.87 | 76.92 | 1.64 | -79.87 | 0 | 154.27 | 3.66 | -10.22 | 1.45 | 1712.5 | 1712.5 | 75.58 | -1.93 | -1.78 | 0.32 | -17.95 | -46.67 | 97.76 | 0.0 | -0.5 | 12.89 | 0.0 | 0.55 | 6.9 | 0.0 | 55.06 | 1.95 | -62.5 | -35.86 | 21.73 | -13.01 | 6.99 | -8.31 | -4.27 | -15.58 | -6.36 | -129.6 | -53.25 | 0.07 | -4.17 | -7.35 |
| 20Q4 (5) | 9.06 | -15.88 | 30.92 | 47.84 | -15.57 | 10.21 | 28.28 | 195.82 | 2.06 | 2.41 | 2.55 | 0 | 36.76 | 254.83 | -16.19 | 7.26 | 731.3 | -23.82 | 4.81 | 472.62 | 188.02 | 8.13 | 541.35 | 0 | 148.83 | -9.85 | -14.15 | 0.08 | 0.0 | 0.0 | 77.07 | -18.63 | -2.38 | 0.39 | -15.22 | -40.91 | 97.76 | 0.0 | -0.5 | 12.89 | 0.0 | 0.55 | 6.9 | 0.0 | 55.06 | 5.2 | 354.9 | -14.05 | 24.98 | 40.81 | 7.07 | -7.97 | 4.09 | -15.51 | -2.77 | 73.24 | -225.88 | 0.08 | 2.81 | -6.5 |
| 20Q3 (4) | 10.77 | 82.54 | 0.0 | 56.66 | 32.79 | 0.0 | 9.56 | -24.96 | 0.0 | 2.35 | 0 | 0.0 | 10.36 | 40.57 | 0.0 | -1.15 | 19.01 | 0.0 | 0.84 | -16.83 | 0.0 | 1.27 | 0 | 0.0 | 165.1 | -0.75 | 0.0 | 0.08 | 0.0 | 0.0 | 94.72 | 6.49 | 0.0 | 0.46 | -13.21 | 0.0 | 97.76 | -0.5 | 0.0 | 12.89 | 0.0 | 0.0 | 6.9 | 0.0 | 0.0 | -2.04 | -129.21 | 0.0 | 17.74 | -6.09 | 0.0 | -8.31 | 2.12 | 0.0 | -10.35 | -10.34 | 0.0 | 0.08 | -2.06 | 0.0 |
