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) | 11.76 | 1.47 | 3.5 | 15.89 | 10.57 | 5772.22 | 0 | 0 | 10.77 | 11.49 | -0.37 | 0 | 0.3 | 76.47 | 2.79 | 58.28 | 7.83 | 37.13 | 6.23 | 238.59 | 5.49 | -75.43 | 9.48 | -2.97 | 24.98 | 0.0 | 0 | 0 | 0.13 | 0.0 | -1.5 | 0 | -1.37 | 0 | -0.16 | 0 | -1.66 | 0 | 0.22 | 3.95 |
| 2022 (9) | 11.59 | -1.19 | 3.02 | -63.83 | 0.18 | 0 | 0 | 0 | 9.66 | 19.26 | -1.73 | 0 | 0.17 | -51.43 | 1.76 | -59.27 | 5.71 | 9.81 | 1.84 | 32.37 | 22.34 | 199.87 | 9.77 | -3.08 | 24.98 | 31.61 | 0 | 0 | 0.13 | -13.33 | -1.77 | 0 | -1.64 | 0 | -0.13 | 0 | -1.9 | 0 | 0.21 | 93.58 |
| 2021 (8) | 11.73 | 13.44 | 8.35 | -0.6 | 0 | 0 | 0 | 0 | 8.1 | -30.17 | -1.45 | 0 | 0.35 | -44.44 | 4.32 | -20.44 | 5.2 | 5.26 | 1.39 | 20.87 | 7.45 | 0 | 10.08 | 26.95 | 18.98 | 0.0 | 0.65 | 8.33 | 0.15 | 36.36 | -0.93 | 0 | -0.12 | 0 | -0.13 | 0 | -1.06 | 0 | 0.11 | 7.45 |
| 2020 (7) | 10.34 | 42.82 | 8.4 | 394.12 | 0.5 | -25.37 | 0 | 0 | 11.6 | -12.78 | 0.49 | -26.87 | 0.63 | 65.79 | 5.43 | 90.09 | 4.94 | 136.36 | 1.15 | 11.65 | 0 | 0 | 7.94 | -10.18 | 18.98 | 0.0 | 0.6 | 11.11 | 0.11 | 0.0 | 1.0 | 7.53 | 1.72 | 8.86 | -0.15 | 0 | 0.85 | 11.84 | 0.10 | -38.39 |
| 2019 (6) | 7.24 | -11.6 | 1.7 | 0 | 0.67 | 0.0 | 0 | 0 | 13.3 | -6.4 | 0.67 | -25.56 | 0.38 | -26.92 | 2.86 | -21.92 | 2.09 | 409.76 | 1.03 | -0.96 | 0.5 | -57.26 | 8.84 | -15.49 | 18.98 | -6.92 | 0.54 | 20.0 | 0.11 | 0.0 | 0.93 | -19.83 | 1.58 | -8.14 | -0.17 | 0 | 0.76 | -28.3 | 0.16 | 6.32 |
| 2018 (5) | 8.19 | -5.21 | 0 | 0 | 0.67 | -23.86 | 0 | 0 | 14.21 | -13.04 | 0.9 | 4.65 | 0.52 | -1.89 | 3.66 | 12.82 | 0.41 | -71.33 | 1.04 | -1.89 | 1.17 | -66.86 | 10.46 | -17.18 | 20.39 | 0.0 | 0.45 | 25.0 | 0.11 | 0.0 | 1.16 | 9.43 | 1.72 | 11.69 | -0.1 | 0 | 1.06 | 9.28 | 0.15 | -4.95 |
| 2017 (4) | 8.64 | 13.83 | 0 | 0 | 0.88 | 0.0 | 0 | 0 | 16.34 | -0.67 | 0.86 | 4.88 | 0.53 | 8.16 | 3.24 | 8.89 | 1.43 | -58.43 | 1.06 | 0.0 | 3.53 | -40.27 | 12.63 | -14.72 | 20.39 | 0.0 | 0.36 | 28.57 | 0.11 | -15.38 | 1.06 | 24.71 | 1.54 | 21.26 | -0.09 | 0 | 0.97 | 29.33 | 0.16 | -5.39 |
| 2016 (3) | 7.59 | 3.41 | 0 | 0 | 0.88 | -89.63 | 0 | 0 | 16.45 | 5.65 | 0.82 | 7.89 | 0.49 | 11.36 | 2.98 | 5.41 | 3.44 | 27.88 | 1.06 | -7.83 | 5.91 | 1870.0 | 14.81 | -16.19 | 20.39 | 0.0 | 0.28 | 40.0 | 0.13 | 18.18 | 0.85 | 13.33 | 1.27 | 19.81 | -0.1 | 0 | 0.75 | 2.74 | 0.17 | -18.25 |
| 2015 (2) | 7.34 | -1.21 | 0.3 | 500.0 | 8.49 | -6.19 | 0 | 0 | 15.57 | -6.99 | 0.76 | -44.53 | 0.44 | -2.22 | 2.83 | 5.13 | 2.69 | 28.1 | 1.15 | 19.79 | 0.3 | -80.77 | 17.67 | -11.07 | 20.39 | -0.29 | 0.2 | 122.22 | 0.11 | 0.0 | 0.75 | -34.21 | 1.06 | -20.9 | -0.02 | 0 | 0.73 | -38.14 | 0.21 | -0.07 |
| 2014 (1) | 7.43 | -2.11 | 0.05 | -75.0 | 9.05 | -21.3 | 0 | 0 | 16.74 | 6.42 | 1.37 | 48.91 | 0.45 | 50.0 | 2.69 | 40.95 | 2.1 | 81.03 | 0.96 | -8.57 | 1.56 | -46.76 | 19.87 | -9.19 | 20.45 | -3.49 | 0.09 | 0 | 0.11 | 0.0 | 1.14 | 26.67 | 1.34 | 31.37 | 0.04 | 0 | 1.18 | 34.09 | 0.21 | 1.75 |
| 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) | 7.65 | -18.18 | -9.68 | 4.28 | 1.9 | 1.9 | 4.29 | -38.71 | -58.83 | 0 | 0 | 0 | 2.97 | 18.8 | 1.02 | -0.11 | -10.0 | -113.58 | 0.26 | -23.53 | -7.14 | 2.51 | -23.75 | -5.8 | 9.69 | 5.9 | 35.34 | 6.28 | 1.45 | 15.44 | 9.26 | -1.07 | 93.32 | 9.04 | -2.59 | -4.84 | 27.17 | 8.77 | 8.77 | 0 | 0 | 0 | 0.13 | 0.0 | 0.0 | -2.04 | -5.7 | -251.72 | -1.91 | -6.11 | -324.44 | -0.07 | 41.67 | 46.15 | -2.11 | -2.93 | -197.18 | 0.22 | -7.27 | 2.82 |
| 24Q2 (19) | 9.35 | -11.21 | 33.19 | 4.2 | 12.6 | 22.09 | 7.0 | -34.94 | -32.89 | 0 | 0 | 0 | 2.5 | 10.13 | -4.21 | -0.1 | 69.7 | -100.0 | 0.34 | -2.86 | 25.93 | 3.29 | -1.82 | 29.7 | 9.15 | 7.65 | 42.08 | 6.19 | -2.67 | 217.44 | 9.36 | 70.8 | 102.16 | 9.28 | 0.11 | -3.03 | 24.98 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | 0.0 | -1.93 | -5.46 | -38.85 | -1.8 | -6.51 | -42.86 | -0.12 | 7.69 | 29.41 | -2.05 | -4.59 | -31.41 | 0.23 | 6.07 | 9.96 |
| 24Q1 (18) | 10.53 | -10.46 | 11.66 | 3.73 | 6.57 | 21.5 | 10.76 | 1.8 | 6229.41 | 0 | 0 | 0 | 2.27 | -13.36 | -12.36 | -0.33 | 64.13 | -57.14 | 0.35 | 16.67 | 52.17 | 3.35 | 20.24 | 40.8 | 8.5 | 8.56 | 43.34 | 6.36 | 2.09 | 236.51 | 5.48 | -0.18 | -63.54 | 9.27 | -2.22 | -0.86 | 24.98 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | 0.0 | -1.83 | -22.0 | 7.58 | -1.69 | -23.36 | 8.65 | -0.13 | 18.75 | 0.0 | -1.96 | -18.07 | 7.11 | 0.22 | 0.49 | 3.33 |
| 23Q4 (17) | 11.76 | 38.84 | 1.47 | 3.5 | -16.67 | 15.89 | 10.57 | 1.44 | 5772.22 | 0 | 0 | 0 | 2.62 | -10.88 | 10.55 | -0.92 | -213.58 | -206.67 | 0.3 | 7.14 | 76.47 | 2.79 | 4.65 | 58.43 | 7.83 | 9.36 | 37.13 | 6.23 | 14.52 | 238.59 | 5.49 | 14.61 | -75.43 | 9.48 | -0.21 | -2.97 | 24.98 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | 0.0 | -1.5 | -158.62 | 15.25 | -1.37 | -204.44 | 16.46 | -0.16 | -23.08 | -23.08 | -1.66 | -133.8 | 12.63 | 0.22 | 4.02 | 3.95 |
| 23Q3 (16) | 8.47 | 20.66 | -41.3 | 4.2 | 22.09 | 40.0 | 10.42 | -0.1 | 0 | 0 | 0 | 0 | 2.94 | 12.64 | -4.23 | 0.81 | 1720.0 | 1257.14 | 0.28 | 3.7 | 12.0 | 2.66 | 4.99 | 4.43 | 7.16 | 11.18 | 33.58 | 5.44 | 178.97 | 77.78 | 4.79 | 3.46 | -78.29 | 9.5 | -0.73 | -3.36 | 24.98 | 0.0 | 0.0 | 0 | 0 | 0 | 0.13 | 0.0 | 0.0 | -0.58 | 58.27 | 60.54 | -0.45 | 64.29 | 66.17 | -0.13 | 23.53 | -18.18 | -0.71 | 54.49 | 55.06 | 0.21 | -0.83 | 121.96 |
| 23Q2 (15) | 7.02 | -25.56 | 15.65 | 3.44 | 12.05 | -41.2 | 10.43 | 6035.29 | 0 | 0 | 0 | 0 | 2.61 | 0.77 | 60.12 | -0.05 | 76.19 | 93.98 | 0.27 | 17.39 | 35.0 | 2.54 | 6.58 | 4.93 | 6.44 | 8.6 | 25.54 | 1.95 | 3.17 | 66.67 | 4.63 | -69.19 | -66.98 | 9.57 | 2.35 | 0.63 | 24.98 | 0.0 | 31.61 | 0 | 0 | 0 | 0.13 | 0.0 | 0.0 | -1.39 | 29.8 | 0.0 | -1.26 | 31.89 | 0.0 | -0.17 | -30.77 | -41.67 | -1.56 | 26.07 | -3.31 | 0.21 | -0.32 | 88.62 |
| 23Q1 (14) | 9.43 | -18.64 | 13.48 | 3.07 | 1.66 | -67.51 | 0.17 | -5.56 | -89.63 | 0 | 0 | 0 | 2.59 | 9.28 | 0.0 | -0.21 | 30.0 | 60.38 | 0.23 | 35.29 | 0.0 | 2.38 | 35.29 | -15.53 | 5.93 | 3.85 | 15.59 | 1.89 | 2.72 | 53.66 | 15.03 | -32.72 | 158.25 | 9.35 | -4.3 | -2.3 | 24.98 | 0.0 | 31.61 | 0 | 0 | -100.0 | 0.13 | 0.0 | -13.33 | -1.98 | -11.86 | -32.89 | -1.85 | -12.8 | -172.06 | -0.13 | 0.0 | -44.44 | -2.11 | -11.05 | -33.54 | 0.21 | 1.09 | 92.89 |
| 22Q4 (13) | 11.59 | -19.68 | -1.19 | 3.02 | 0.67 | -63.83 | 0.18 | 0 | 0 | 0 | 0 | 0 | 2.37 | -22.8 | -5.58 | -0.3 | -328.57 | -87.5 | 0.17 | -32.0 | -51.43 | 1.76 | -31.01 | -59.27 | 5.71 | 6.53 | 9.81 | 1.84 | -39.87 | 32.37 | 22.34 | 1.27 | 199.87 | 9.77 | -0.61 | -3.08 | 24.98 | 0.0 | 31.61 | 0 | 0 | -100.0 | 0.13 | 0.0 | -13.33 | -1.77 | -20.41 | -90.32 | -1.64 | -23.31 | -1266.67 | -0.13 | -18.18 | 0.0 | -1.9 | -20.25 | -79.25 | 0.21 | 122.11 | 93.58 |
| 22Q3 (12) | 14.43 | 137.73 | 45.61 | 3.0 | -48.72 | -57.63 | 0 | 0 | 0 | 0 | 0 | 0 | 3.07 | 88.34 | 99.35 | -0.07 | 91.57 | 82.93 | 0.25 | 25.0 | -10.71 | 2.55 | 5.48 | -25.2 | 5.36 | 4.48 | 5.3 | 3.06 | 161.54 | 121.74 | 22.06 | 57.35 | 196.51 | 9.83 | 3.36 | 19.3 | 24.98 | 31.61 | 31.61 | 0 | 0 | -100.0 | 0.13 | 0.0 | -13.33 | -1.47 | -5.76 | -93.42 | -1.33 | -5.56 | -2760.0 | -0.11 | 8.33 | 31.25 | -1.58 | -4.64 | -71.74 | 0.09 | -15.73 | -5.11 |
| 22Q2 (11) | 6.07 | -26.96 | -19.07 | 5.85 | -38.1 | -0.51 | 0 | -100.0 | 0 | 0 | 0 | 0 | 1.63 | -37.07 | 7.24 | -0.83 | -56.6 | -27.69 | 0.2 | -13.04 | 0.0 | 2.42 | -14.2 | 31.32 | 5.13 | 0.0 | 4.27 | 1.17 | -4.88 | -3.31 | 14.02 | 140.89 | 88.69 | 9.51 | -0.63 | 9.18 | 18.98 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.13 | -13.33 | 18.18 | -1.39 | 6.71 | -1363.64 | -1.26 | -85.29 | -251.81 | -0.12 | -33.33 | 25.0 | -1.51 | 4.43 | -2920.0 | 0.11 | 1.94 | 11.31 |
| 22Q1 (10) | 8.31 | -29.16 | 3.49 | 9.45 | 13.17 | 4.42 | 1.64 | 0 | 396.97 | 0 | 0 | 0 | 2.59 | 3.19 | 2.37 | -0.53 | -231.25 | -120.83 | 0.23 | -34.29 | -42.5 | 2.82 | -34.77 | -18.4 | 5.13 | -1.35 | 4.27 | 1.23 | -11.51 | 6.96 | 5.82 | -21.88 | 254.88 | 9.57 | -5.06 | 20.23 | 18.98 | 0.0 | 0.0 | 0.65 | 0.0 | 8.33 | 0.15 | 0.0 | 36.36 | -1.49 | -60.22 | -296.05 | -0.68 | -466.67 | -145.95 | -0.09 | 30.77 | 40.0 | -1.58 | -49.06 | -359.02 | 0.11 | 1.46 | 8.4 |
| 21Q4 (9) | 11.73 | 18.37 | 13.44 | 8.35 | 17.94 | -0.6 | 0 | 0 | -100.0 | 0 | 0 | 0 | 2.51 | 62.99 | -4.2 | -0.16 | 60.98 | -206.67 | 0.35 | 25.0 | -44.44 | 4.32 | 26.7 | -20.51 | 5.2 | 2.16 | 5.26 | 1.39 | 0.72 | 20.87 | 7.45 | 0.13 | 0 | 10.08 | 22.33 | 26.95 | 18.98 | 0.0 | 0.0 | 0.65 | 0.0 | 8.33 | 0.15 | 0.0 | 36.36 | -0.93 | -22.37 | -193.0 | -0.12 | -340.0 | -106.98 | -0.13 | 18.75 | 13.33 | -1.06 | -15.22 | -224.71 | 0.11 | 8.87 | 7.45 |
| 21Q3 (8) | 9.91 | 32.13 | -3.32 | 7.08 | 20.41 | 31.11 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.54 | 1.32 | -63.25 | -0.41 | 36.92 | -161.19 | 0.28 | 40.0 | -58.82 | 3.41 | 85.19 | -39.66 | 5.09 | 3.46 | 86.45 | 1.38 | 14.05 | 20.0 | 7.44 | 0.13 | 0 | 8.24 | -5.4 | 2.11 | 18.98 | 0.0 | 0.0 | 0.65 | 8.33 | 8.33 | 0.15 | 36.36 | 36.36 | -0.76 | -790.91 | -189.41 | 0.05 | -93.98 | -96.82 | -0.16 | 0.0 | 15.79 | -0.92 | -1740.0 | -239.39 | 0.10 | -1.14 | -2.34 |
| 21Q2 (7) | 7.5 | -6.6 | -20.21 | 5.88 | -35.03 | 72.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.52 | -39.92 | -32.14 | -0.65 | -170.83 | -2066.67 | 0.2 | -50.0 | -58.33 | 1.84 | -46.69 | 0 | 4.92 | 0.0 | 80.22 | 1.21 | 5.22 | 5.22 | 7.43 | 353.05 | 4270.59 | 8.71 | 9.42 | 5.19 | 18.98 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.11 | -85.53 | -35.29 | 0.83 | -43.92 | -5.68 | -0.16 | -6.67 | 15.79 | -0.05 | -108.2 | -150.0 | 0.10 | -0.74 | -37.81 |
| 21Q1 (6) | 8.03 | -22.34 | 14.88 | 9.05 | 7.74 | 201.67 | 0.33 | -34.0 | -50.75 | 0 | 0 | 0 | 2.53 | -3.44 | -0.39 | -0.24 | -260.0 | 17.24 | 0.4 | -36.51 | 0.0 | 3.45 | -36.45 | 0 | 4.92 | -0.4 | 79.56 | 1.15 | 0.0 | 0.88 | 1.64 | 0 | 396.97 | 7.96 | 0.25 | -7.33 | 18.98 | 0.0 | 0.0 | 0.6 | 0.0 | 11.11 | 0.11 | 0.0 | 0.0 | 0.76 | -24.0 | 18.75 | 1.48 | -13.95 | 14.73 | -0.15 | 0.0 | 21.05 | 0.61 | -28.24 | 35.56 | 0.10 | 0.57 | -37.82 |
| 20Q4 (5) | 10.34 | 0.88 | 42.82 | 8.4 | 55.56 | 394.12 | 0.5 | -25.37 | -25.37 | 0 | 0 | 0 | 2.62 | -37.47 | -14.38 | 0.15 | -77.61 | 350.0 | 0.63 | -7.35 | 65.79 | 5.44 | -3.84 | 0 | 4.94 | 80.95 | 136.36 | 1.15 | 0.0 | 11.65 | 0 | 0 | -100.0 | 7.94 | -1.61 | -10.18 | 18.98 | 0.0 | 0.0 | 0.6 | 0.0 | 11.11 | 0.11 | 0.0 | 0.0 | 1.0 | 17.65 | 7.53 | 1.72 | 9.55 | 8.86 | -0.15 | 21.05 | 11.76 | 0.85 | 28.79 | 11.84 | 0.10 | -1.05 | -38.39 |
| 20Q3 (4) | 10.25 | 9.04 | 0.0 | 5.4 | 58.82 | 0.0 | 0.67 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.19 | 87.05 | 0.0 | 0.67 | 2333.33 | 0.0 | 0.68 | 41.67 | 0.0 | 5.65 | 0 | 0.0 | 2.73 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 8.07 | -2.54 | 0.0 | 18.98 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.85 | 400.0 | 0.0 | 1.57 | 78.41 | 0.0 | -0.19 | 0.0 | 0.0 | 0.66 | 3400.0 | 0.0 | 0.10 | -37.04 | 0.0 |
