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) | 1.18 | -32.57 | 2.03 | 298.04 | 0.44 | -50.56 | 0 | 0 | 18.03 | -7.87 | 2.03 | 2.01 | 2.48 | -17.61 | 13.75 | -10.57 | 1.79 | 113.1 | 4.67 | 41.52 | 2.32 | 35.67 | 0 | 0 | 10.49 | 0.0 | 2.39 | 9.63 | 0.85 | 26.87 | 4.69 | 15.52 | 7.93 | 14.76 | -0.92 | 0 | 3.77 | 17.45 | 0.04 | -8.98 |
| 2022 (9) | 1.75 | -60.85 | 0.51 | 240.0 | 0.89 | 8.54 | 0 | 0 | 19.57 | -1.56 | 1.99 | -73.22 | 3.01 | -46.91 | 15.38 | -46.07 | 0.84 | 21.74 | 3.3 | 53.49 | 1.71 | -15.35 | 0 | 0 | 10.49 | 29.99 | 2.18 | 51.39 | 0.67 | 0.0 | 4.06 | -51.72 | 6.91 | -34.25 | -0.85 | 0 | 3.21 | -59.0 | 0.04 | 32.52 |
| 2021 (8) | 4.47 | 123.5 | 0.15 | -90.2 | 0.82 | 15.49 | 0 | 0 | 19.88 | 13.8 | 7.43 | 569.37 | 5.67 | 76.64 | 28.52 | 55.22 | 0.69 | -43.44 | 2.15 | 64.12 | 2.02 | -35.05 | 0 | 0 | 8.07 | 3.07 | 1.44 | 9.09 | 0.67 | -4.29 | 8.41 | 292.99 | 10.51 | 152.64 | -0.58 | 0 | 7.83 | 415.13 | 0.03 | -47.41 |
| 2020 (7) | 2.0 | 153.16 | 1.53 | -39.04 | 0.71 | -4.05 | 0 | 0 | 17.47 | 8.64 | 1.11 | 0 | 3.21 | -0.31 | 18.37 | -8.24 | 1.22 | -5.43 | 1.31 | 244.74 | 3.11 | -8.8 | 0 | 0 | 7.83 | 0.0 | 1.32 | 0.0 | 0.7 | 0.0 | 2.14 | 140.45 | 4.16 | 43.45 | -0.62 | 0 | 1.52 | 176.36 | 0.06 | -20.2 |
| 2019 (6) | 0.79 | -18.56 | 2.51 | 16.74 | 0.74 | 23.33 | 0 | 0 | 16.08 | -8.48 | -0.12 | 0 | 3.22 | 4.89 | 20.02 | 14.6 | 1.29 | -8.51 | 0.38 | 0.0 | 3.41 | 35.32 | 0 | 0 | 7.83 | 0.0 | 1.32 | 0.76 | 0.7 | 0.0 | 0.89 | -15.24 | 2.9 | -5.23 | -0.34 | 0 | 0.55 | -17.91 | 0.07 | -1.07 |
| 2018 (5) | 0.97 | 6.59 | 2.15 | 58.09 | 0.6 | -24.05 | 0 | 0 | 17.57 | -9.11 | 0.04 | -94.44 | 3.07 | -21.88 | 17.47 | -14.06 | 1.41 | 0.0 | 0.38 | 0.0 | 2.52 | 17.21 | 0 | 0 | 7.83 | 0.0 | 1.31 | 5.65 | 0.7 | 0.0 | 1.05 | -31.37 | 3.06 | -11.82 | -0.38 | 0 | 0.67 | -45.08 | 0.07 | -6.56 |
| 2017 (4) | 0.91 | -40.91 | 1.36 | -25.68 | 0.79 | -2.47 | 0 | 0 | 19.33 | 0.26 | 0.72 | -13.25 | 3.93 | -8.6 | 20.33 | -8.84 | 1.41 | -10.76 | 0.38 | -35.59 | 2.15 | -21.53 | 0 | 0 | 7.83 | 0.0 | 1.24 | 6.9 | 0.7 | 0.0 | 1.53 | 4.08 | 3.47 | 4.2 | -0.31 | 0 | 1.22 | 3.39 | 0.08 | -1.82 |
| 2016 (3) | 1.54 | -0.65 | 1.83 | 5.78 | 0.81 | -8.99 | 0 | 0 | 19.28 | -4.22 | 0.83 | -35.16 | 4.3 | 3.61 | 22.30 | 8.18 | 1.58 | -2.47 | 0.59 | -20.27 | 2.74 | -11.9 | 0.02 | -75.0 | 7.83 | 0.0 | 1.16 | 12.62 | 0.7 | 0.0 | 1.47 | -9.82 | 3.33 | -0.89 | -0.29 | 0 | 1.18 | -12.59 | 0.08 | -10.02 |
| 2015 (2) | 1.55 | -32.61 | 1.73 | 4.22 | 0.89 | -3.26 | 0 | 0 | 20.13 | -19.61 | 1.28 | -29.67 | 4.15 | -17.98 | 20.62 | 2.02 | 1.62 | 1.25 | 0.74 | -8.64 | 3.11 | -17.94 | 0.08 | 60.0 | 7.83 | 4.96 | 1.03 | 21.18 | 0.7 | 0.0 | 1.63 | -20.87 | 3.36 | -6.67 | -0.28 | 0 | 1.35 | -25.0 | 0.09 | -5.29 |
| 2014 (1) | 2.3 | 67.88 | 1.66 | -24.89 | 0.92 | 13.58 | 0 | 0 | 25.04 | 15.44 | 1.82 | 355.0 | 5.06 | 5.2 | 20.21 | -8.88 | 1.6 | -11.11 | 0.81 | 12.5 | 3.79 | -8.01 | 0.05 | -16.67 | 7.46 | 18.6 | 0.85 | 4.94 | 0.7 | 0.0 | 2.06 | 202.94 | 3.6 | 65.14 | -0.26 | 0 | 1.8 | 339.02 | 0.09 | -17.4 |
| 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) | 1.15 | 10.58 | -9.45 | 2.6 | -12.75 | 44.44 | 0.35 | -7.89 | -37.5 | 0 | 0 | 0 | 4.7 | -17.25 | 12.44 | 0.24 | -74.47 | -66.2 | 3.51 | -22.0 | 33.46 | 19.19 | -24.22 | 35.14 | 1.65 | -0.6 | 0.61 | 5.63 | 2.93 | 47.38 | 1.54 | -24.88 | -19.37 | 0.01 | 0.0 | 0 | 10.49 | 0.0 | 0.0 | 2.59 | 0.0 | 8.37 | 0.92 | 0.0 | 8.24 | 4.7 | 5.38 | 7.8 | 8.21 | 3.01 | 8.03 | -0.81 | 4.71 | 10.99 | 3.89 | 7.76 | 12.75 | 0.04 | -4.38 | -1.26 |
| 24Q2 (19) | 1.04 | -2.8 | -4.59 | 2.98 | 34.23 | 136.51 | 0.38 | -7.32 | -44.12 | 0 | 0 | 0 | 5.68 | 41.29 | 18.83 | 0.94 | 154.05 | 44.62 | 4.5 | 88.28 | 19.68 | 25.32 | 78.75 | 27.63 | 1.66 | 0.61 | -1.19 | 5.47 | 8.75 | 44.71 | 2.05 | -8.07 | 0.99 | 0.01 | 0.0 | 0 | 10.49 | 0.0 | 0.0 | 2.59 | 8.37 | 8.37 | 0.92 | 8.24 | 8.24 | 4.46 | -11.86 | 23.55 | 7.97 | -3.86 | 16.35 | -0.85 | 2.3 | 7.61 | 3.61 | -13.84 | 34.2 | 0.04 | 1.61 | -1.25 |
| 24Q1 (18) | 1.07 | -9.32 | -15.08 | 2.22 | 9.36 | 146.67 | 0.41 | -6.82 | -48.75 | 0 | 0 | 0 | 4.02 | 3.34 | -22.39 | 0.37 | 12.12 | 5.71 | 2.39 | -3.63 | -37.76 | 14.17 | 3.0 | -28.46 | 1.65 | -7.82 | 52.78 | 5.03 | 7.71 | 44.54 | 2.23 | -3.88 | 4.21 | 0.01 | 0 | 0 | 10.49 | 0.0 | 0.0 | 2.39 | 0.0 | 9.63 | 0.85 | 0.0 | 26.87 | 5.06 | 7.89 | 15.0 | 8.29 | 4.54 | 14.34 | -0.87 | 5.43 | 0.0 | 4.19 | 11.14 | 18.7 | 0.04 | 0.55 | -9.16 |
| 23Q4 (17) | 1.18 | -7.09 | -32.57 | 2.03 | 12.78 | 298.04 | 0.44 | -21.43 | -50.56 | 0 | 0 | 0 | 3.89 | -6.94 | -11.19 | 0.33 | -53.52 | 43.48 | 2.48 | -5.7 | -17.61 | 13.75 | -3.14 | -10.52 | 1.79 | 9.15 | 113.1 | 4.67 | 22.25 | 41.52 | 2.32 | 21.47 | 35.67 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 2.39 | 0.0 | 9.63 | 0.85 | 0.0 | 26.87 | 4.69 | 7.57 | 15.52 | 7.93 | 4.34 | 14.76 | -0.92 | -1.1 | -8.24 | 3.77 | 9.28 | 17.45 | 0.04 | 1.07 | -8.98 |
| 23Q3 (16) | 1.27 | 16.51 | -30.98 | 1.8 | 42.86 | 1284.62 | 0.56 | -17.65 | -41.05 | 0 | 0 | 0 | 4.18 | -12.55 | -9.33 | 0.71 | 9.23 | -20.22 | 2.63 | -30.05 | -25.71 | 14.20 | -28.43 | -17.16 | 1.64 | -2.38 | 82.22 | 3.82 | 1.06 | 43.07 | 1.91 | -5.91 | 4.37 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 2.39 | 0.0 | 9.63 | 0.85 | 0.0 | 26.87 | 4.36 | 20.78 | 15.34 | 7.6 | 10.95 | 14.63 | -0.91 | 1.09 | -8.33 | 3.45 | 28.25 | 17.35 | 0.04 | -4.37 | -8.87 |
| 23Q2 (15) | 1.09 | -13.49 | -77.24 | 1.26 | 40.0 | 384.62 | 0.68 | -15.0 | -21.84 | 0 | 0 | 0 | 4.78 | -7.72 | -8.43 | 0.65 | 85.71 | 35.42 | 3.76 | -2.08 | -7.39 | 19.84 | 0.19 | 5.51 | 1.68 | 55.56 | 100.0 | 3.78 | 8.62 | 51.81 | 2.03 | -5.14 | 28.48 | 0 | 0 | 0 | 10.49 | 0.0 | 0.0 | 2.39 | 9.63 | 9.63 | 0.85 | 26.87 | 26.87 | 3.61 | -17.95 | 24.91 | 6.85 | -5.52 | 19.34 | -0.92 | -5.75 | -16.46 | 2.69 | -23.8 | 28.1 | 0.04 | -6.53 | -3.9 |
| 23Q1 (14) | 1.26 | -28.0 | -68.97 | 0.9 | 76.47 | 150.0 | 0.8 | -10.11 | -8.05 | 0 | 0 | 0 | 5.18 | 18.26 | -3.54 | 0.35 | 52.17 | -7.89 | 3.84 | 27.57 | -24.41 | 19.80 | 28.82 | -18.13 | 1.08 | 28.57 | 21.35 | 3.48 | 5.45 | 56.05 | 2.14 | 25.15 | 18.89 | 0 | 0 | 0 | 10.49 | 0.0 | 29.99 | 2.18 | 0.0 | 51.39 | 0.67 | 0.0 | 0.0 | 4.4 | 8.37 | -50.0 | 7.25 | 4.92 | -33.55 | -0.87 | -2.35 | -35.94 | 3.53 | 9.97 | -56.74 | 0.04 | 0.76 | 29.58 |
| 22Q4 (13) | 1.75 | -4.89 | -60.85 | 0.51 | 292.31 | 240.0 | 0.89 | -6.32 | 8.54 | 0 | 0 | 0 | 4.38 | -4.99 | -19.63 | 0.23 | -74.16 | -51.06 | 3.01 | -14.97 | -46.91 | 15.37 | -10.33 | -46.13 | 0.84 | -6.67 | 21.74 | 3.3 | 23.6 | 53.49 | 1.71 | -6.56 | -15.35 | 0 | 0 | 0 | 10.49 | 0.0 | 29.99 | 2.18 | 0.0 | 51.39 | 0.67 | 0.0 | 0.0 | 4.06 | 7.41 | -51.72 | 6.91 | 4.22 | -34.25 | -0.85 | -1.19 | -46.55 | 3.21 | 9.18 | -59.0 | 0.04 | 1.19 | 32.52 |
| 22Q3 (12) | 1.84 | -61.59 | -71.02 | 0.13 | -50.0 | -31.58 | 0.95 | 9.2 | 21.79 | 0 | 0 | 0 | 4.61 | -11.69 | -16.94 | 0.89 | 85.42 | -85.62 | 3.54 | -12.81 | -12.38 | 17.14 | -8.84 | -20.18 | 0.9 | 7.14 | 60.71 | 2.67 | 7.23 | 64.81 | 1.83 | 15.82 | -30.42 | 0 | 0 | 0 | 10.49 | 0.0 | 29.99 | 2.18 | 0.0 | 51.39 | 0.67 | 0.0 | 0.0 | 3.78 | 30.8 | -52.63 | 6.63 | 15.51 | -34.29 | -0.84 | -6.33 | -42.37 | 2.94 | 40.0 | -60.22 | 0.04 | 0.84 | 23.88 |
| 22Q2 (11) | 4.79 | 17.98 | 161.75 | 0.26 | -27.78 | -86.02 | 0.87 | 0.0 | 20.83 | 0 | 0 | 0 | 5.22 | -2.79 | 12.74 | 0.48 | 26.32 | -11.11 | 4.06 | -20.08 | 7.98 | 18.81 | -22.26 | -9.78 | 0.84 | -5.62 | 200.0 | 2.49 | 11.66 | 51.83 | 1.58 | -12.22 | -41.26 | 0 | 0 | 0 | 10.49 | 29.99 | 33.97 | 2.18 | 51.39 | 65.15 | 0.67 | 0.0 | -4.29 | 2.89 | -67.16 | -2.36 | 5.74 | -47.39 | 15.26 | -0.79 | -23.44 | -31.67 | 2.1 | -74.26 | -11.02 | 0.04 | 26.04 | -13.16 |
| 22Q1 (10) | 4.06 | -9.17 | 314.29 | 0.36 | 140.0 | -76.32 | 0.87 | 6.1 | 20.83 | 0 | 0 | 0 | 5.37 | -1.47 | 26.65 | 0.38 | -19.15 | 65.22 | 5.08 | -10.41 | 68.77 | 24.19 | -15.23 | 41.2 | 0.89 | 28.99 | 256.0 | 2.23 | 3.72 | 53.79 | 1.8 | -10.89 | -38.57 | 0 | 0 | 0 | 8.07 | 0.0 | 3.07 | 1.44 | 0.0 | 9.09 | 0.67 | 0.0 | -4.29 | 8.8 | 4.64 | 263.64 | 10.91 | 3.81 | 146.28 | -0.64 | -10.34 | 0.0 | 8.16 | 4.21 | 358.43 | 0.03 | 3.04 | -24.83 |
| 21Q4 (9) | 4.47 | -29.61 | 123.5 | 0.15 | -21.05 | -90.2 | 0.82 | 5.13 | 15.49 | 0 | 0 | 0 | 5.45 | -1.8 | 24.15 | 0.47 | -92.41 | -47.19 | 5.67 | 40.35 | 76.64 | 28.54 | 32.86 | 55.3 | 0.69 | 23.21 | -43.44 | 2.15 | 32.72 | 64.12 | 2.02 | -23.19 | -35.05 | 0 | 0 | 0 | 8.07 | 0.0 | 3.07 | 1.44 | 0.0 | 9.09 | 0.67 | 0.0 | -4.29 | 8.41 | 5.39 | 292.99 | 10.51 | 4.16 | 152.64 | -0.58 | 1.69 | 6.45 | 7.83 | 5.95 | 415.13 | 0.03 | -5.41 | -47.41 |
| 21Q3 (8) | 6.35 | 246.99 | 590.22 | 0.19 | -89.78 | -91.32 | 0.78 | 8.33 | 8.33 | 0 | 0 | 0 | 5.55 | 19.87 | 16.11 | 6.19 | 1046.3 | 1339.53 | 4.04 | 7.45 | 2.54 | 21.48 | 3.05 | -4.55 | 0.56 | 100.0 | -58.21 | 1.62 | -1.22 | 48.62 | 2.63 | -2.23 | -33.42 | 0 | 0 | 0 | 8.07 | 3.07 | 3.07 | 1.44 | 9.09 | 9.09 | 0.67 | -4.29 | -4.29 | 7.98 | 169.59 | 523.44 | 10.09 | 102.61 | 206.69 | -0.59 | 1.67 | 0.0 | 7.39 | 213.14 | 971.01 | 0.03 | -29.31 | -48.68 |
| 21Q2 (7) | 1.83 | 86.73 | 20.39 | 1.86 | 22.37 | -15.84 | 0.72 | 0.0 | 0 | 0 | 0 | 0 | 4.63 | 9.2 | 11.3 | 0.54 | 134.78 | 370.0 | 3.76 | 24.92 | 38.75 | 20.84 | 21.66 | 0 | 0.28 | 12.0 | -78.29 | 1.64 | 13.1 | 168.85 | 2.69 | -8.19 | -35.18 | 0 | 0 | 0 | 7.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 2.96 | 22.31 | 244.19 | 4.98 | 12.42 | 72.92 | -0.6 | 6.25 | -1.69 | 2.36 | 32.58 | 774.07 | 0.05 | 9.1 | -30.69 |
| 21Q1 (6) | 0.98 | -51.0 | -26.87 | 1.52 | -0.65 | -31.53 | 0.72 | 1.41 | -7.69 | 0 | 0 | 0 | 4.24 | -3.42 | 2.42 | 0.23 | -74.16 | 2400.0 | 3.01 | -6.23 | -14.25 | 17.13 | -6.76 | 0 | 0.25 | -79.51 | -80.62 | 1.45 | 10.69 | 291.89 | 2.93 | -5.79 | -32.64 | 0 | 0 | 0 | 7.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 2.42 | 13.08 | 175.0 | 4.43 | 6.49 | 53.29 | -0.64 | -3.23 | -77.78 | 1.78 | 17.11 | 242.31 | 0.04 | -27.91 | -43.78 |
| 20Q4 (5) | 2.0 | 117.39 | 153.16 | 1.53 | -30.14 | -39.04 | 0.71 | -1.39 | -4.05 | 0 | 0 | 0 | 4.39 | -8.16 | -0.9 | 0.89 | 106.98 | 8800.0 | 3.21 | -18.53 | -0.31 | 18.37 | -18.34 | 0 | 1.22 | -8.96 | -5.43 | 1.31 | 20.18 | 244.74 | 3.11 | -21.27 | -8.8 | 0 | 0 | 0 | 7.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 2.14 | 67.19 | 140.45 | 4.16 | 26.44 | 43.45 | -0.62 | -5.08 | -82.35 | 1.52 | 120.29 | 176.36 | 0.06 | -7.69 | -20.2 |
| 20Q3 (4) | 0.92 | -39.47 | 0.0 | 2.19 | -0.9 | 0.0 | 0.72 | 0 | 0.0 | 0 | 0 | 0.0 | 4.78 | 14.9 | 0.0 | 0.43 | 315.0 | 0.0 | 3.94 | 45.39 | 0.0 | 22.50 | 0 | 0.0 | 1.34 | 3.88 | 0.0 | 1.09 | 78.69 | 0.0 | 3.95 | -4.82 | 0.0 | 0 | 0 | 0.0 | 7.83 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 1.28 | 48.84 | 0.0 | 3.29 | 14.24 | 0.0 | -0.59 | 0.0 | 0.0 | 0.69 | 155.56 | 0.0 | 0.06 | -4.54 | 0.0 |
