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) | 9.32 | 38.28 | 1.99 | -56.36 | 0.43 | -46.25 | 0 | 0 | 21.89 | -44.44 | -0.2 | 0 | 3.91 | -59.73 | 17.86 | -27.52 | 6.34 | -1.4 | 2.01 | -7.8 | 0.81 | 84.09 | 0.02 | 100.0 | 16.77 | 0.0 | 0 | 0 | 0 | 0 | -4.14 | 0 | -4.14 | 0 | -0.64 | 0 | -4.78 | 0 | 0.01 | -8.45 |
| 2022 (9) | 6.74 | 16.21 | 4.56 | -26.21 | 0.8 | 21.21 | 0 | 0 | 39.4 | 3.88 | 1.36 | 1411.11 | 9.71 | -9.93 | 24.64 | -13.29 | 6.43 | -13.34 | 2.18 | 40.65 | 0.44 | -49.43 | 0.01 | 0.0 | 16.77 | 0.0 | 0 | 0 | 0 | 0 | -3.88 | 0 | -3.88 | 0 | -0.57 | 0 | -4.45 | 0 | 0.01 | 6.44 |
| 2021 (8) | 5.8 | -16.06 | 6.18 | 14.44 | 0.66 | 11.86 | 0 | 0 | 37.93 | 24.16 | 0.09 | -59.09 | 10.78 | 7.91 | 28.42 | -13.09 | 7.42 | 15.22 | 1.55 | -5.49 | 0.87 | 0.0 | 0.01 | 0.0 | 16.77 | 0.0 | 0 | 0 | 0 | 0 | -5.25 | 0 | -5.25 | 0 | -0.76 | 0 | -6.01 | 0 | 0.01 | 24.41 |
| 2020 (7) | 6.91 | -29.85 | 5.4 | -22.64 | 0.59 | 28.26 | 0 | 0 | 30.55 | -32.65 | 0.22 | 57.14 | 9.99 | -8.35 | 32.70 | 36.08 | 6.44 | 64.71 | 1.64 | 0.61 | 0.87 | 107.14 | 0.01 | -50.0 | 16.77 | 0.0 | 0 | 0 | 0 | 0 | -5.34 | 0 | -5.34 | 0 | -0.5 | 0 | -5.84 | 0 | 0.01 | -2.72 |
| 2019 (6) | 9.85 | -4.09 | 6.98 | -43.44 | 0.46 | -35.21 | 0 | 0 | 45.36 | -28.48 | 0.14 | 0 | 10.9 | -26.6 | 24.03 | 2.63 | 3.91 | -53.95 | 1.63 | 53.77 | 0.42 | 44.83 | 0.02 | -33.33 | 16.77 | 0.0 | 0 | 0 | 0 | 0 | -5.55 | 0 | -5.55 | 0 | -0.66 | 0 | -6.21 | 0 | 0.01 | -5.23 |
| 2018 (5) | 10.27 | 16.97 | 12.34 | -8.52 | 0.71 | -40.83 | 0 | 0 | 63.42 | -22.26 | -5.92 | 0 | 14.85 | -36.7 | 23.42 | -18.58 | 8.49 | -25.98 | 1.06 | 0 | 0.29 | -65.48 | 0.03 | -50.0 | 16.77 | -2.73 | 0 | 0 | 0 | 0 | -5.68 | 0 | -5.68 | 0 | -0.26 | 0 | -5.94 | 0 | 0.01 | -10.34 |
| 2017 (4) | 8.78 | -41.07 | 13.49 | -7.41 | 1.2 | -27.27 | 0 | 0 | 81.58 | -7.82 | -1.92 | 0 | 23.46 | -1.1 | 28.76 | 7.29 | 11.47 | -8.61 | 0 | 0 | 0.84 | -11.58 | 0.06 | -25.0 | 17.24 | 0.0 | 0 | 0 | 0 | 0 | -2.43 | 0 | -2.43 | 0 | -0.17 | 0 | -2.6 | 0 | 0.01 | 28.04 |
| 2016 (3) | 14.9 | 7.5 | 14.57 | 0.21 | 1.65 | -26.01 | 0 | 0 | 88.5 | 7.61 | -0.52 | 0 | 23.72 | 7.52 | 26.80 | -0.08 | 12.55 | 7.91 | 0.33 | -32.65 | 0.95 | -40.25 | 0.08 | -11.11 | 17.24 | 0.0 | 0 | 0 | 0 | 0 | -0.53 | 0 | -0.53 | 0 | 0.15 | -90.68 | -0.38 | 0 | 0.01 | 3.74 |
| 2015 (2) | 13.86 | 26.0 | 14.54 | 93.61 | 2.23 | 9.31 | 0 | 0 | 82.24 | 10.73 | -3.33 | 0 | 22.06 | -5.44 | 26.82 | -14.61 | 11.63 | -4.59 | 0.49 | 4.26 | 1.59 | -35.1 | 0.09 | -18.18 | 17.24 | 0.0 | 2.5 | 0.0 | 0 | 0 | -3.23 | 0 | -0.73 | 0 | 1.61 | -26.15 | -1.62 | 0 | 0.01 | 18.87 |
| 2014 (1) | 11.0 | -30.56 | 7.51 | 30.84 | 2.04 | -27.66 | 0 | 0 | 74.27 | -37.21 | -2.77 | 0 | 23.33 | -10.51 | 31.41 | 42.52 | 12.19 | -16.85 | 0.47 | -36.49 | 2.45 | -8.92 | 0.11 | -26.67 | 17.24 | 0.0 | 2.5 | 16.28 | 0 | 0 | 0.13 | -97.63 | 2.62 | -65.71 | 2.18 | 12.37 | 2.31 | -68.91 | 0.01 | 18.05 |
| 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) | 7.07 | -7.1 | -3.42 | 1.8 | 12.5 | 10.43 | 0.53 | -1.85 | 29.27 | 0 | 0 | 0 | 6.14 | -28.69 | 42.46 | -0.29 | -170.73 | -238.1 | 7.66 | 2.13 | 54.12 | 32.46 | -5.79 | 80.64 | 6.34 | 2.26 | -4.08 | 1.84 | 0.0 | -8.46 | 0.94 | -12.15 | 2.17 | 0.02 | 0.0 | 100.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.38 | -7.09 | -10.05 | -4.38 | -7.09 | -10.05 | -0.37 | -8.82 | 47.14 | -4.75 | -7.22 | -1.5 | 0.01 | -3.56 | 0.46 |
| 24Q2 (19) | 7.61 | 5.69 | 7.79 | 1.6 | -23.81 | -18.37 | 0.54 | 100.0 | -29.87 | 0 | 0 | 0 | 8.61 | 144.6 | 30.26 | 0.41 | 210.81 | 412.5 | 7.5 | 55.28 | 27.12 | 34.45 | 41.01 | 108.52 | 6.2 | -17.33 | 11.91 | 1.84 | -1.6 | -8.0 | 1.07 | 55.07 | 143.18 | 0.02 | 100.0 | 100.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.09 | 9.11 | 2.62 | -4.09 | 9.11 | 2.62 | -0.34 | 47.69 | 58.54 | -4.43 | 13.98 | 11.75 | 0.01 | 0.88 | -3.82 |
| 24Q1 (18) | 7.2 | -22.75 | 8.6 | 2.1 | 5.53 | -8.7 | 0.27 | -37.21 | -68.97 | 0 | 0 | 0 | 3.52 | -33.96 | -37.59 | -0.37 | -270.0 | 7.5 | 4.83 | 23.53 | -21.59 | 24.43 | 36.78 | 55.67 | 7.5 | 18.3 | 21.16 | 1.87 | -6.97 | -12.62 | 0.69 | -14.81 | 15.0 | 0.01 | -50.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.5 | -8.7 | -5.14 | -4.5 | -8.7 | -5.14 | -0.65 | -1.56 | -4.84 | -5.15 | -7.74 | -5.1 | 0.01 | 2.58 | -3.89 |
| 23Q4 (17) | 9.32 | 27.32 | 38.28 | 1.99 | 22.09 | -56.36 | 0.43 | 4.88 | -46.25 | 0 | 0 | 0 | 5.33 | 23.67 | -51.98 | -0.1 | -147.62 | -155.56 | 3.91 | -21.33 | -59.73 | 17.86 | -0.59 | -27.54 | 6.34 | -4.08 | -1.4 | 2.01 | 0.0 | -7.8 | 0.81 | -11.96 | 84.09 | 0.02 | 100.0 | 100.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.14 | -4.02 | -6.7 | -4.14 | -4.02 | -6.7 | -0.64 | 8.57 | -12.28 | -4.78 | -2.14 | -7.42 | 0.01 | 0.66 | -8.45 |
| 23Q3 (16) | 7.32 | 3.68 | 16.56 | 1.63 | -16.84 | -72.92 | 0.41 | -46.75 | -51.19 | 0 | 0 | 0 | 4.31 | -34.8 | -65.13 | 0.21 | 162.5 | -77.66 | 4.97 | -15.76 | -59.26 | 17.97 | 8.75 | -40.25 | 6.61 | 19.31 | -28.62 | 2.01 | 0.5 | -11.06 | 0.92 | 109.09 | 48.39 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.98 | 5.24 | 2.21 | -3.98 | 5.24 | 2.21 | -0.7 | 14.63 | -29.63 | -4.68 | 6.77 | -1.52 | 0.01 | -7.67 | -10.06 |
| 23Q2 (15) | 7.06 | 6.49 | 9.63 | 1.96 | -14.78 | -64.23 | 0.77 | -11.49 | -18.09 | 0 | 0 | 0 | 6.61 | 17.2 | -34.88 | 0.08 | 120.0 | -61.9 | 5.9 | -4.22 | -35.16 | 16.52 | 5.27 | -30.41 | 5.54 | -10.5 | -43.98 | 2.0 | -6.54 | 25.0 | 0.44 | -26.67 | -45.0 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.2 | 1.87 | 16.17 | -4.2 | 1.87 | 16.17 | -0.82 | -32.26 | -115.79 | -5.02 | -2.45 | 6.86 | 0.01 | 0.81 | -7.56 |
| 23Q1 (14) | 6.63 | -1.63 | -4.6 | 2.3 | -49.56 | -47.85 | 0.87 | 8.75 | -2.25 | 0 | 0 | 0 | 5.64 | -49.19 | -2.42 | -0.4 | -322.22 | -1433.33 | 6.16 | -36.56 | 1.65 | 15.69 | -36.33 | -4.33 | 6.19 | -3.73 | -30.21 | 2.14 | -1.83 | 36.31 | 0.6 | 36.36 | -42.31 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.28 | -10.31 | 18.01 | -4.28 | -10.31 | 18.01 | -0.62 | -8.77 | -34.78 | -4.9 | -10.11 | 13.73 | 0.01 | -2.29 | 6.56 |
| 22Q4 (13) | 6.74 | 7.32 | 16.21 | 4.56 | -24.25 | -26.21 | 0.8 | -4.76 | 21.21 | 0 | 0 | 0 | 11.1 | -10.19 | -9.61 | 0.18 | -80.85 | -61.7 | 9.71 | -20.41 | -9.93 | 24.65 | -18.03 | -13.24 | 6.43 | -30.56 | -13.34 | 2.18 | -3.54 | 40.65 | 0.44 | -29.03 | -49.43 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.88 | 4.67 | 26.1 | -3.88 | 4.67 | 26.1 | -0.57 | -5.56 | 25.0 | -4.45 | 3.47 | 25.96 | 0.01 | -1.1 | 6.44 |
| 22Q3 (12) | 6.28 | -2.48 | 6.08 | 6.02 | 9.85 | -25.95 | 0.84 | -10.64 | -1.18 | 0 | 0 | 0 | 12.36 | 21.77 | 22.13 | 0.94 | 347.62 | 1242.86 | 12.2 | 34.07 | 44.55 | 30.07 | 26.66 | 27.45 | 9.26 | -6.37 | -8.04 | 2.26 | 41.25 | 43.95 | 0.62 | -22.5 | -27.91 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -4.07 | 18.76 | 28.97 | -4.07 | 18.76 | 28.97 | -0.54 | -42.11 | 37.93 | -4.61 | 14.47 | 30.15 | 0.01 | -5.11 | 9.91 |
| 22Q2 (11) | 6.44 | -7.34 | -12.5 | 5.48 | 24.26 | -24.73 | 0.94 | 5.62 | 13.25 | 0 | 0 | 0 | 10.15 | 75.61 | 15.87 | 0.21 | 600.0 | 223.53 | 9.1 | 50.17 | 15.78 | 23.74 | 44.72 | 5.96 | 9.89 | 11.5 | 4.32 | 1.6 | 1.91 | -0.62 | 0.8 | -23.08 | 3.9 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.01 | 4.02 | 13.62 | -5.01 | 4.02 | 13.62 | -0.38 | 17.39 | 55.29 | -5.39 | 5.11 | 18.95 | 0.01 | 16.21 | 23.44 |
| 22Q1 (10) | 6.95 | 19.83 | 5.46 | 4.41 | -28.64 | -26.13 | 0.89 | 34.85 | 18.67 | 0 | 0 | 0 | 5.78 | -52.93 | -14.75 | 0.03 | -93.62 | 110.71 | 6.06 | -43.78 | -28.54 | 16.40 | -42.26 | -35.66 | 8.87 | 19.54 | 13.57 | 1.57 | 1.29 | -5.42 | 1.04 | 19.54 | 18.18 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.22 | 0.57 | 7.12 | -5.22 | 0.57 | 7.12 | -0.46 | 39.47 | 29.23 | -5.68 | 5.49 | 9.41 | 0.01 | -2.4 | 9.29 |
| 21Q4 (9) | 5.8 | -2.03 | -16.06 | 6.18 | -23.99 | 14.44 | 0.66 | -22.35 | 11.86 | 0 | 0 | 0 | 12.28 | 21.34 | 21.46 | 0.47 | 571.43 | 123.81 | 10.78 | 27.73 | 7.91 | 28.41 | 20.42 | -13.11 | 7.42 | -26.32 | 15.22 | 1.55 | -1.27 | -5.49 | 0.87 | 1.16 | 0.0 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.25 | 8.38 | 1.69 | -5.25 | 8.38 | 1.69 | -0.76 | 12.64 | -52.0 | -6.01 | 8.94 | -2.91 | 0.01 | 2.12 | 24.41 |
| 21Q3 (8) | 5.92 | -19.57 | -12.81 | 8.13 | 11.68 | 38.97 | 0.85 | 2.41 | 54.55 | 0 | 0 | 0 | 10.12 | 15.53 | 7.32 | 0.07 | 141.18 | -83.72 | 8.44 | 7.38 | 1.56 | 23.60 | 5.31 | -8.26 | 10.07 | 6.22 | 66.72 | 1.57 | -2.48 | -3.68 | 0.86 | 11.69 | -10.42 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.73 | 1.21 | -3.62 | -5.73 | 1.21 | -3.62 | -0.87 | -2.35 | 13.0 | -6.6 | 0.75 | -1.07 | 0.01 | 6.58 | 15.73 |
| 21Q2 (7) | 7.36 | 11.68 | -2.52 | 7.28 | 21.94 | 4.45 | 0.83 | 10.67 | 76.6 | 0 | 0 | 0 | 8.76 | 29.2 | 26.22 | -0.17 | 39.29 | -142.86 | 7.86 | -7.31 | -1.63 | 22.41 | -12.12 | 0 | 9.48 | 21.38 | 61.22 | 1.61 | -3.01 | -1.23 | 0.77 | -12.5 | 48.08 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.8 | -3.2 | 2.85 | -5.8 | -3.2 | 2.85 | -0.85 | -30.77 | 4.49 | -6.65 | -6.06 | 3.06 | 0.01 | 2.88 | 5.98 |
| 21Q1 (6) | 6.59 | -4.63 | -18.34 | 5.97 | 10.56 | 10.35 | 0.75 | 27.12 | 53.06 | 0 | 0 | 0 | 6.78 | -32.94 | 66.58 | -0.28 | -233.33 | 20.0 | 8.48 | -15.12 | 48.25 | 25.50 | -22.03 | 0 | 7.81 | 21.27 | 74.33 | 1.66 | 1.22 | -2.92 | 0.88 | 1.15 | 79.59 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.62 | -5.24 | 4.75 | -5.62 | -5.24 | 4.75 | -0.65 | -30.0 | 14.47 | -6.27 | -7.36 | 5.86 | 0.01 | 11.11 | 4.52 |
| 20Q4 (5) | 6.91 | 1.77 | -29.85 | 5.4 | -7.69 | -22.64 | 0.59 | 7.27 | 28.26 | 0 | 0 | 0 | 10.11 | 7.21 | -14.83 | 0.21 | -51.16 | -32.26 | 9.99 | 20.22 | -8.35 | 32.70 | 27.14 | 0 | 6.44 | 6.62 | 64.71 | 1.64 | 0.61 | 0.61 | 0.87 | -9.38 | 107.14 | 0.01 | 0.0 | -50.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | -5.34 | 3.44 | 3.78 | -5.34 | 3.44 | 3.78 | -0.5 | 50.0 | 24.24 | -5.84 | 10.57 | 5.96 | 0.01 | -5.0 | -2.72 |
| 20Q3 (4) | 6.79 | -10.07 | 0.0 | 5.85 | -16.07 | 0.0 | 0.55 | 17.02 | 0.0 | 0 | 0 | 0.0 | 9.43 | 35.88 | 0.0 | 0.43 | 714.29 | 0.0 | 8.31 | 4.01 | 0.0 | 25.72 | 0 | 0.0 | 6.04 | 2.72 | 0.0 | 1.63 | 0.0 | 0.0 | 0.96 | 84.62 | 0.0 | 0.01 | 0.0 | 0.0 | 16.77 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.53 | 7.37 | 0.0 | -5.53 | 7.37 | 0.0 | -1.0 | -12.36 | 0.0 | -6.53 | 4.81 | 0.0 | 0.01 | -2.41 | 0.0 |
