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) | 4.56 | -29.95 | 17.98 | 28.7 | 4.55 | 24.66 | 0 | 0 | 25.7 | -16.23 | -4.27 | 0 | 11.05 | 2.6 | 43.00 | 22.48 | 4.56 | 71.43 | 0 | 0 | 11.96 | 120.26 | 0.07 | -30.0 | 11.34 | 0.0 | 1.46 | 0.0 | 1.58 | -18.97 | 3.14 | -55.27 | 6.17 | -40.84 | -1.65 | 0 | 1.49 | -73.35 | 0.01 | -78.75 |
| 2022 (9) | 6.51 | -27.67 | 13.97 | -12.47 | 3.65 | 470.31 | 0 | 0 | 30.68 | -17.06 | -1.47 | 0 | 10.77 | -13.29 | 35.10 | 4.55 | 2.66 | -24.86 | 0 | 0 | 5.43 | 271.92 | 0.1 | -23.08 | 11.34 | -2.24 | 1.46 | 32.73 | 1.95 | 16.77 | 7.02 | -33.08 | 10.43 | -21.34 | -1.43 | 0 | 5.59 | -34.54 | 0.07 | 3.87 |
| 2021 (8) | 9.0 | 1.35 | 15.96 | 86.89 | 0.64 | 0 | 0 | 0 | 36.99 | 13.22 | 3.65 | 5.8 | 12.42 | -7.11 | 33.58 | -17.95 | 3.54 | 12.38 | 0 | 0 | 1.46 | 12.31 | 0.13 | 550.0 | 11.6 | -10.01 | 1.1 | 44.74 | 1.67 | 5.7 | 10.49 | 32.12 | 13.26 | 29.11 | -1.95 | 0 | 8.54 | 36.2 | 0.07 | 13.68 |
| 2020 (7) | 8.88 | 125.38 | 8.54 | 44.5 | 0 | 0 | 0 | 0 | 32.67 | 7.26 | 3.45 | -36.7 | 13.37 | 30.82 | 40.92 | 21.97 | 3.15 | 35.19 | 0 | 0 | 1.3 | 0 | 0.02 | -33.33 | 12.89 | -0.85 | 0.76 | 261.9 | 1.58 | 0.0 | 7.94 | 40.78 | 10.27 | 38.22 | -1.67 | 0 | 6.27 | 50.36 | 0.06 | 11956.87 |
| 2019 (6) | 3.94 | 34.01 | 5.91 | -38.44 | 1.39 | 90.41 | 0 | 0 | 30.46 | -23.83 | 5.45 | 0 | 10.22 | -26.1 | 33.55 | -2.98 | 2.33 | -14.65 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 13.0 | 0.0 | 0.21 | 0.0 | 1.58 | -14.13 | 5.64 | 56300.0 | 7.43 | 260.68 | -1.47 | 0 | 4.17 | 0 | 0.00 | -20.68 |
| 2018 (5) | 2.94 | 5.38 | 9.6 | 12.54 | 0.73 | -57.06 | 0 | 0 | 39.99 | 3.79 | -0.88 | 0 | 13.83 | -6.43 | 34.58 | -9.84 | 2.73 | -27.01 | 0 | 0 | 2.17 | 46.62 | 0.04 | 300.0 | 13.0 | -2.33 | 0.21 | 0 | 1.84 | 16.46 | 0.01 | -99.53 | 2.06 | -44.32 | -0.33 | 0 | -0.32 | 0 | 0.00 | 10.48 |
| 2017 (4) | 2.79 | 39.5 | 8.53 | -9.26 | 1.7 | -37.73 | 0 | 0 | 38.53 | 21.89 | 2.12 | 0 | 14.78 | 27.09 | 38.36 | 4.26 | 3.74 | 17.61 | 0 | 0 | 1.48 | 469.23 | 0.01 | 0.0 | 13.31 | 0.0 | 0 | 0 | 1.58 | 0.0 | 2.12 | 0 | 3.7 | 311.11 | -0.27 | 0 | 1.85 | 0 | 0.00 | -7.31 |
| 2016 (3) | 2.0 | -25.09 | 9.4 | -18.12 | 2.73 | 16.17 | 0 | 0 | 31.61 | 24.99 | -1.44 | 0 | 11.63 | 12.37 | 36.79 | -10.1 | 3.18 | 35.9 | 0 | 0 | 0.26 | -87.32 | 0.01 | 0.0 | 13.31 | 0.0 | 0.76 | -76.62 | 1.58 | 0.0 | -1.43 | 0 | 0.9 | -61.37 | 0.16 | -85.71 | -1.27 | 0 | 0.00 | 16.74 |
| 2015 (2) | 2.67 | 33.5 | 11.48 | 11.89 | 2.35 | 58.78 | 0 | 0 | 25.29 | -18.52 | -4.16 | 0 | 10.35 | -15.02 | 40.93 | 4.3 | 2.34 | -16.43 | 0 | 0 | 2.05 | -38.07 | 0.01 | 0.0 | 13.31 | 0.0 | 3.25 | 0.31 | 1.58 | 0.0 | -2.49 | 0 | 2.33 | -65.63 | 1.12 | -2.61 | -1.37 | 0 | 0.00 | 24.76 |
| 2014 (1) | 2.0 | -52.38 | 10.26 | -12.23 | 1.48 | -47.89 | 0 | 0 | 31.04 | -0.48 | 0.14 | 0 | 12.18 | 10.43 | 39.24 | 10.96 | 2.8 | 2.94 | 0 | 0 | 3.31 | 43.29 | 0.01 | 0.0 | 13.31 | -0.89 | 3.24 | 0.0 | 1.58 | -36.55 | 1.96 | -1.51 | 6.78 | -12.06 | 1.15 | 296.55 | 3.11 | 36.4 | 0.00 | -49.5 |
| 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) | 2.56 | -14.67 | -43.49 | 17.06 | -11.88 | 8.32 | 4.85 | 1.04 | 0.21 | 0 | 0 | 0 | 5.2 | -10.34 | -28.47 | -1.82 | 16.89 | -149.32 | 7.31 | -21.9 | -36.98 | 29.44 | -15.39 | -38.3 | 2.47 | -5.36 | -14.24 | 0 | 0 | 0 | 10.71 | -10.9 | -13.42 | 0.05 | -16.67 | -28.57 | 11.34 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 1.65 | 0.0 | 4.43 | -3.73 | -95.29 | -174.16 | -0.62 | -151.67 | -107.68 | -1.58 | -22.48 | -24.41 | -5.31 | -65.94 | -241.22 | 0.06 | 533.3 | 36.47 |
| 24Q2 (19) | 3.0 | -51.53 | -52.61 | 19.36 | -4.02 | 38.48 | 4.8 | -13.67 | 19.4 | 0 | 0 | 0 | 5.8 | -23.48 | -18.19 | -2.19 | 21.22 | -321.15 | 9.36 | -0.95 | -10.69 | 34.80 | 3.8 | -18.39 | 2.61 | -17.14 | 6.1 | 0 | 0 | 0 | 12.02 | -4.91 | -5.95 | 0.06 | 0.0 | -25.0 | 11.34 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 1.65 | 4.43 | 4.43 | -1.91 | -630.56 | -133.16 | 1.2 | -64.71 | -86.35 | -1.29 | 7.19 | 25.86 | -3.2 | -210.68 | -179.6 | 0.01 | -20.63 | -79.02 |
| 24Q1 (18) | 6.19 | 35.75 | -46.13 | 20.17 | 12.18 | 41.94 | 5.56 | 22.2 | 45.93 | 0 | 0 | 0 | 7.58 | 21.28 | 49.21 | -2.78 | -45.55 | -148.21 | 9.45 | -14.48 | 14.13 | 33.52 | -22.06 | 8.14 | 3.15 | -30.92 | 7.88 | 0 | 0 | 0 | 12.64 | 5.69 | -8.6 | 0.06 | -14.29 | -33.33 | 11.34 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 1.58 | 0.0 | -18.97 | 0.36 | -88.54 | -93.9 | 3.4 | -44.89 | -63.48 | -1.39 | 15.76 | -2.21 | -1.03 | -169.13 | -122.69 | 0.01 | -17.99 | -78.64 |
| 23Q4 (17) | 4.56 | 0.66 | -29.95 | 17.98 | 14.16 | 28.7 | 4.55 | -5.99 | 24.66 | 0 | 0 | 0 | 6.25 | -14.03 | 28.34 | -1.91 | -161.64 | -40.44 | 11.05 | -4.74 | 2.6 | 43.01 | -9.86 | 22.53 | 4.56 | 58.33 | 71.43 | 0 | 0 | 0 | 11.96 | -3.31 | 120.26 | 0.07 | 0.0 | -30.0 | 11.34 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 1.58 | 0.0 | -18.97 | 3.14 | -37.57 | -55.27 | 6.17 | -23.54 | -40.84 | -1.65 | -29.92 | -15.38 | 1.49 | -60.37 | -73.35 | 0.01 | -66.89 | -78.75 |
| 23Q3 (16) | 4.53 | -28.44 | -6.79 | 15.75 | 12.66 | 17.45 | 4.84 | 20.4 | 92.83 | 0 | 0 | 0 | 7.27 | 2.54 | -3.58 | -0.73 | -40.38 | -284.21 | 11.6 | 10.69 | -10.91 | 47.72 | 11.92 | 26.84 | 2.88 | 17.07 | 15.66 | 0 | 0 | 0 | 12.37 | -3.21 | 200.97 | 0.07 | -12.5 | -36.36 | 11.34 | 0.0 | -0.87 | 1.46 | 0.0 | 0.0 | 1.58 | 0.0 | -18.97 | 5.03 | -12.67 | -40.19 | 8.07 | -8.19 | -31.73 | -1.27 | 27.01 | -15.45 | 3.76 | -6.47 | -48.56 | 0.04 | -2.65 | -38.96 |
| 23Q2 (15) | 6.33 | -44.91 | -24.1 | 13.98 | -1.62 | -2.58 | 4.02 | 5.51 | 135.09 | 0 | 0 | 0 | 7.09 | 39.57 | -23.1 | -0.52 | 53.57 | -620.0 | 10.48 | 26.57 | -24.0 | 42.64 | 37.54 | 12.7 | 2.46 | -15.75 | -15.46 | 0 | 0 | 0 | 12.78 | -7.59 | 346.85 | 0.08 | -11.11 | -33.33 | 11.34 | 0.0 | -2.24 | 1.46 | 0.0 | 0.0 | 1.58 | -18.97 | -18.97 | 5.76 | -2.37 | -34.32 | 8.79 | -5.59 | -27.83 | -1.74 | -27.94 | -23.4 | 4.02 | -11.45 | -45.38 | 0.05 | -19.17 | -35.9 |
| 23Q1 (14) | 11.49 | 76.5 | 39.44 | 14.21 | 1.72 | -3.73 | 3.81 | 4.38 | 281.0 | 0 | 0 | 0 | 5.08 | 4.31 | -43.87 | -1.12 | 17.65 | -5500.0 | 8.28 | -23.12 | -38.85 | 31.00 | -11.69 | -15.4 | 2.92 | 9.77 | -9.88 | 0 | 0 | 0 | 13.83 | 154.7 | 410.33 | 0.09 | -10.0 | -30.77 | 11.34 | 0.0 | -2.24 | 1.46 | 0.0 | 32.73 | 1.95 | 0.0 | 16.77 | 5.9 | -15.95 | -43.65 | 9.31 | -10.74 | -29.68 | -1.36 | 4.9 | -8.8 | 4.54 | -18.78 | -50.76 | 0.06 | -18.43 | -17.73 |
| 22Q4 (13) | 6.51 | 33.95 | -27.67 | 13.97 | 4.18 | -12.47 | 3.65 | 45.42 | 470.31 | 0 | 0 | 0 | 4.87 | -35.41 | -44.66 | -1.36 | -615.79 | -210.57 | 10.77 | -17.28 | -13.29 | 35.10 | -6.69 | 4.58 | 2.66 | 6.83 | -24.86 | 0 | 0 | 0 | 5.43 | 32.12 | 271.92 | 0.1 | -9.09 | -23.08 | 11.34 | -0.87 | -2.24 | 1.46 | 0.0 | 32.73 | 1.95 | 0.0 | 16.77 | 7.02 | -16.53 | -33.08 | 10.43 | -11.76 | -21.34 | -1.43 | -30.0 | 26.67 | 5.59 | -23.53 | -34.54 | 0.07 | -4.9 | 3.87 |
| 22Q3 (12) | 4.86 | -41.73 | -52.54 | 13.41 | -6.55 | 3.31 | 2.51 | 46.78 | 298.41 | 0 | 0 | 0 | 7.54 | -18.22 | -19.62 | -0.19 | -290.0 | -123.46 | 13.02 | -5.58 | -0.15 | 37.62 | -0.56 | 8.73 | 2.49 | -14.43 | -29.06 | 0 | 0 | 0 | 4.11 | 43.71 | 45.74 | 0.11 | -8.33 | 266.67 | 11.44 | -1.38 | -11.25 | 1.46 | 0.0 | 32.73 | 1.95 | 0.0 | 16.77 | 8.41 | -4.1 | -9.28 | 11.82 | -2.96 | -1.83 | -1.1 | 21.99 | 46.86 | 7.31 | -0.68 | 1.53 | 0.07 | 2.23 | 11.24 |
| 22Q2 (11) | 8.34 | 1.21 | -3.92 | 14.35 | -2.78 | 10.47 | 1.71 | 71.0 | 612.5 | 0 | 0 | 0 | 9.22 | 1.88 | -5.14 | 0.1 | 600.0 | -87.65 | 13.79 | 1.85 | -3.3 | 37.83 | 3.24 | -0.24 | 2.91 | -10.19 | -21.98 | 0 | 0 | 0 | 2.86 | 5.54 | 94.56 | 0.12 | -7.69 | 300.0 | 11.6 | 0.0 | -10.01 | 1.46 | 32.73 | 32.73 | 1.95 | 16.77 | 16.77 | 8.77 | -16.24 | 3.66 | 12.18 | -8.01 | 8.36 | -1.41 | -12.8 | 31.55 | 7.36 | -20.17 | 15.0 | 0.07 | 3.75 | 12.01 |
| 22Q1 (10) | 8.24 | -8.44 | -22.56 | 14.76 | -7.52 | 25.19 | 1.0 | 56.25 | 0 | 0 | 0 | 0 | 9.05 | 2.84 | -0.55 | -0.02 | -101.63 | -102.5 | 13.54 | 9.02 | 4.15 | 36.64 | 9.17 | 0.83 | 3.24 | -8.47 | -15.18 | 0 | 0 | 0 | 2.71 | 85.62 | 108.46 | 0.13 | 0.0 | 225.0 | 11.6 | 0.0 | -10.01 | 1.1 | 0.0 | 44.74 | 1.67 | 0.0 | 5.7 | 10.47 | -0.19 | 19.93 | 13.24 | -0.15 | 19.6 | -1.25 | 35.9 | 29.38 | 9.22 | 7.96 | 32.47 | 0.07 | 2.99 | 13.33 |
| 21Q4 (9) | 9.0 | -12.11 | 1.35 | 15.96 | 22.96 | 86.89 | 0.64 | 1.59 | 0 | 0 | 0 | 0 | 8.8 | -6.18 | -7.27 | 1.23 | 51.85 | -26.79 | 12.42 | -4.75 | -7.11 | 33.57 | -2.98 | -17.98 | 3.54 | 0.85 | 12.38 | 0 | 0 | 0 | 1.46 | -48.23 | 12.31 | 0.13 | 333.33 | 550.0 | 11.6 | -10.01 | -10.01 | 1.1 | 0.0 | 44.74 | 1.67 | 0.0 | 5.7 | 10.49 | 13.16 | 32.12 | 13.26 | 10.13 | 29.11 | -1.95 | 5.8 | -16.77 | 8.54 | 18.61 | 36.2 | 0.07 | 1.85 | 13.68 |
| 21Q3 (8) | 10.24 | 17.97 | 210.3 | 12.98 | -0.08 | 109.69 | 0.63 | 162.5 | -47.5 | 0 | 0 | 0 | 9.38 | -3.5 | 0.97 | 0.81 | 0.0 | -32.5 | 13.04 | -8.56 | 4.24 | 34.60 | -8.77 | -15.15 | 3.51 | -5.9 | 17.0 | 0 | 0 | 0 | 2.82 | 91.84 | 2720.0 | 0.03 | 0.0 | 0.0 | 12.89 | 0.0 | 0.0 | 1.1 | 0.0 | 44.74 | 1.67 | 0.0 | 5.7 | 9.27 | 9.57 | 46.21 | 12.04 | 7.12 | 38.71 | -2.07 | -0.49 | -18.29 | 7.2 | 12.5 | 56.86 | 0.07 | 2.93 | 13897.42 |
| 21Q2 (7) | 8.68 | -18.42 | 139.78 | 12.99 | 10.18 | 120.17 | 0.24 | 0 | 0 | 0 | 0 | 0 | 9.72 | 6.81 | 23.19 | 0.81 | 1.25 | 47.27 | 14.26 | 9.69 | 34.02 | 37.93 | 4.35 | 0 | 3.73 | -2.36 | 57.38 | 0 | 0 | 0 | 1.47 | 13.08 | 0 | 0.03 | -25.0 | 0.0 | 12.89 | 0.0 | 0.0 | 1.1 | 44.74 | 44.74 | 1.67 | 5.7 | 5.7 | 8.46 | -3.09 | 64.27 | 11.24 | 1.54 | 50.27 | -2.06 | -16.38 | -15.08 | 6.4 | -8.05 | 90.48 | 0.06 | 4.96 | 12699.19 |
| 21Q1 (6) | 10.64 | 19.82 | 159.51 | 11.79 | 38.06 | 90.78 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.1 | -4.11 | 51.67 | 0.8 | -52.38 | 2566.67 | 13.0 | -2.77 | 44.77 | 36.34 | -11.19 | 0 | 3.82 | 21.27 | 57.85 | 0 | 0 | 0 | 1.3 | 0.0 | 0 | 0.04 | 100.0 | 33.33 | 12.89 | 0.0 | -0.85 | 0.76 | 0.0 | 261.9 | 1.58 | 0.0 | 0.0 | 8.73 | 9.95 | 53.97 | 11.07 | 7.79 | 48.59 | -1.77 | -5.99 | -17.22 | 6.96 | 11.0 | 67.31 | 0.06 | 3.31 | 12288.7 |
| 20Q4 (5) | 8.88 | 169.09 | 125.38 | 8.54 | 37.96 | 44.5 | 0 | -100.0 | 0 | 0 | 0 | 0 | 9.49 | 2.15 | 26.53 | 1.68 | 40.0 | -59.52 | 13.37 | 6.87 | 30.82 | 40.92 | 0.36 | 0 | 3.15 | 5.0 | 35.19 | 0 | 0 | 0 | 1.3 | 1200.0 | 0 | 0.02 | -33.33 | -33.33 | 12.89 | 0.0 | -0.85 | 0.76 | 0.0 | 261.9 | 1.58 | 0.0 | 0.0 | 7.94 | 25.24 | 40.78 | 10.27 | 18.32 | 38.22 | -1.67 | 4.57 | -13.61 | 6.27 | 36.6 | 50.36 | 0.06 | 12440.32 | 11956.87 |
| 20Q3 (4) | 3.3 | -8.84 | 0.0 | 6.19 | 4.92 | 0.0 | 1.2 | 0 | 0.0 | 0 | 0 | 0.0 | 9.29 | 17.74 | 0.0 | 1.2 | 118.18 | 0.0 | 12.51 | 17.58 | 0.0 | 40.78 | 0 | 0.0 | 3.0 | 26.58 | 0.0 | 0 | 0 | 0.0 | 0.1 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 12.89 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 6.34 | 23.11 | 0.0 | 8.68 | 16.04 | 0.0 | -1.75 | 2.23 | 0.0 | 4.59 | 36.61 | 0.0 | 0.00 | -5.88 | 0.0 |
