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) | 1.88 | -60.25 | 12.1 | -13.82 | 0 | 0 | 0 | 0 | 22.61 | -8.42 | 2.49 | 4.62 | 3.2 | 77.78 | 14.15 | 94.13 | 3.48 | -1.14 | 1.93 | -45.94 | 0 | 0 | 0 | 0 | 9.97 | 11.15 | 0.91 | 35.82 | 0.54 | -43.16 | 3.23 | 34.58 | 4.68 | 16.42 | -0.1 | 0 | 3.13 | 49.76 | 0.03 | 290.91 |
| 2022 (9) | 4.73 | 61.43 | 14.04 | 16.32 | 0 | 0 | 0 | 0 | 24.69 | -17.06 | 2.38 | 46.91 | 1.8 | -51.09 | 7.29 | -41.02 | 3.52 | -35.53 | 3.57 | 102.84 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.67 | 28.85 | 0.95 | 0.0 | 2.4 | 54.84 | 4.02 | 32.67 | -0.31 | 0 | 2.09 | 60.77 | 0.01 | -94.49 |
| 2021 (8) | 2.93 | -49.13 | 12.07 | 33.96 | 0.09 | -83.33 | 0 | 0 | 29.77 | -16.42 | 1.62 | 14.08 | 3.68 | -3.92 | 12.36 | 14.96 | 5.46 | 0.0 | 1.76 | 2.33 | 0 | 0 | 0.02 | -60.0 | 8.97 | 0.0 | 0.52 | 36.84 | 0.95 | 0.0 | 1.55 | 9.93 | 3.03 | 10.58 | -0.25 | 0 | 1.3 | 26.21 | 0.15 | -17.53 |
| 2020 (7) | 5.76 | -30.69 | 9.01 | 14.2 | 0.54 | -1.82 | 0 | 0 | 35.62 | -7.43 | 1.42 | 65.12 | 3.83 | -35.95 | 10.75 | -30.81 | 5.46 | -1.44 | 1.72 | 258.33 | 0.21 | -67.19 | 0.05 | -16.67 | 8.97 | 0.0 | 0.38 | 26.67 | 0.95 | 0.0 | 1.41 | 54.95 | 2.74 | 26.85 | -0.38 | 0 | 1.03 | 94.34 | 0.19 | -4.96 |
| 2019 (6) | 8.31 | 21.85 | 7.89 | 55.31 | 0.55 | 27.91 | 0 | 0 | 38.48 | 21.73 | 0.86 | 4200.0 | 5.98 | 52.16 | 15.54 | 25.0 | 5.54 | 25.62 | 0.48 | -14.29 | 0.64 | -27.27 | 0.06 | 100.0 | 8.97 | 0.0 | 0.3 | 3.45 | 0.95 | 0.0 | 0.91 | 1720.0 | 2.16 | 66.15 | -0.38 | 0 | 0.53 | 0 | 0.20 | -7.46 |
| 2018 (5) | 6.82 | -3.26 | 5.08 | -25.84 | 0.43 | 0.0 | 0 | 0 | 31.61 | 2.96 | 0.02 | 0.0 | 3.93 | 13.26 | 12.43 | 10.0 | 4.41 | -30.66 | 0.56 | 0.0 | 0.88 | -33.33 | 0.03 | -50.0 | 8.97 | 0.0 | 0.29 | 0.0 | 0.95 | 0.0 | 0.05 | 0 | 1.3 | 4.84 | -0.33 | 0 | -0.28 | 0 | 0.21 | -5.19 |
| 2017 (4) | 7.05 | 18.09 | 6.85 | 43.31 | 0.43 | 0.0 | 0 | 0 | 30.7 | -8.52 | 0.02 | -85.71 | 3.47 | -1.42 | 11.30 | 7.76 | 6.36 | 12.57 | 0.56 | -8.2 | 1.32 | -24.57 | 0.06 | -25.0 | 8.97 | 0.0 | 0.29 | 3.57 | 0.95 | 0.0 | 0 | 0 | 1.24 | -8.15 | -0.04 | 0 | -0.04 | 0 | 0.22 | -6.45 |
| 2016 (3) | 5.97 | -29.43 | 4.78 | 602.94 | 0.43 | -85.52 | 0 | 0 | 33.56 | -6.67 | 0.14 | -68.89 | 3.52 | 12.1 | 10.49 | 20.12 | 5.65 | 78.8 | 0.61 | -3.17 | 1.75 | -19.72 | 0.08 | -20.0 | 8.97 | -2.18 | 0.28 | 16.67 | 0.95 | 0.0 | 0.12 | -72.09 | 1.35 | -16.67 | 0.01 | -90.0 | 0.13 | -75.47 | 0.24 | -19.11 |
| 2015 (2) | 8.46 | -39.96 | 0.68 | -79.7 | 2.97 | 2.41 | 0 | 0 | 35.96 | -19.08 | 0.45 | 40.62 | 3.14 | -17.8 | 8.73 | 1.58 | 3.16 | 50.48 | 0.63 | 425.0 | 2.18 | -16.15 | 0.1 | -37.5 | 9.17 | -2.13 | 0.24 | 14.29 | 0.95 | 0.0 | 0.43 | 43.33 | 1.62 | 10.2 | 0.1 | 0 | 0.53 | 76.67 | 0.30 | -3.71 |
| 2014 (1) | 14.09 | 36.93 | 3.35 | -33.13 | 2.9 | 607.32 | 0 | 0 | 44.44 | -12.17 | 0.32 | 0 | 3.82 | -33.22 | 8.60 | -23.96 | 2.1 | -67.59 | 0.12 | 0 | 2.6 | -52.12 | 0.16 | -36.0 | 9.37 | 0.0 | 0.21 | -76.14 | 0.95 | 0.0 | 0.3 | 0 | 1.47 | 26.72 | 0 | 0 | 0.3 | 0 | 0.31 | -0.9 |
| 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) | 4.2 | 51.62 | 101.92 | 12.4 | -5.42 | 0.32 | 0 | 0 | 0 | 0 | 0 | 0 | 7.37 | 6.2 | 24.92 | 0.49 | 4.26 | -60.48 | 1.84 | 2.22 | -38.87 | 6.70 | -3.25 | -52.6 | 3.31 | 31.35 | 87.01 | 1.76 | -1.12 | -7.37 | 0 | 0 | 0 | 0 | 0 | 0 | 9.97 | 0.0 | 0.0 | 1.16 | 0.0 | 27.47 | 0.54 | 0.0 | 0.0 | 2.21 | 29.24 | -29.17 | 3.9 | 14.37 | -14.66 | -0.21 | -10.53 | -75.0 | 2.0 | 31.58 | -33.33 | 0.01 | 20.13 | -64.5 |
| 24Q2 (19) | 2.77 | 5.73 | 68.9 | 13.11 | -16.92 | -17.18 | 0 | 0 | 0 | 0 | 0 | 0 | 6.94 | -0.86 | 36.08 | 0.47 | -48.35 | -26.56 | 1.8 | -18.55 | -2.17 | 6.92 | -24.31 | -24.82 | 2.52 | 16.13 | 32.63 | 1.78 | -6.32 | -52.28 | 0 | 0 | 0 | 0 | 0 | 0 | 9.97 | 0.0 | 11.15 | 1.16 | 27.47 | 27.47 | 0.54 | 0.0 | -43.16 | 1.71 | 14.77 | 17.12 | 3.41 | 15.99 | 2.4 | -0.19 | -26.67 | -11.76 | 1.52 | 13.43 | 17.83 | 0.01 | -69.2 | -77.87 |
| 24Q1 (18) | 2.62 | 39.36 | 22.43 | 15.78 | 30.41 | 27.26 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 13.45 | 28.91 | 0.91 | 727.27 | 82.0 | 2.21 | -30.94 | 20.77 | 9.14 | -35.42 | 12.07 | 2.17 | -37.64 | 30.72 | 1.9 | -1.55 | -48.37 | 0 | 0 | 0 | 0 | 0 | 0 | 9.97 | 0.0 | 11.15 | 0.91 | 0.0 | 35.82 | 0.54 | 0.0 | -43.16 | 1.49 | -53.87 | 40.57 | 2.94 | -37.18 | 9.7 | -0.15 | -50.0 | 37.5 | 1.34 | -57.19 | 63.41 | 0.03 | -6.36 | 233.29 |
| 23Q4 (17) | 1.88 | -9.62 | -60.25 | 12.1 | -2.1 | -13.82 | 0 | 0 | 0 | 0 | 0 | 0 | 6.17 | 4.58 | 26.43 | 0.11 | -91.13 | -65.62 | 3.2 | 6.31 | 77.78 | 14.16 | 0.24 | 94.22 | 3.48 | 96.61 | -1.14 | 1.93 | 1.58 | -45.94 | 0 | 0 | 0 | 0 | 0 | 0 | 9.97 | 0.0 | 11.15 | 0.91 | 0.0 | 35.82 | 0.54 | 0.0 | -43.16 | 3.23 | 3.53 | 34.58 | 4.68 | 2.41 | 16.42 | -0.1 | 16.67 | 67.74 | 3.13 | 4.33 | 49.76 | 0.03 | 2.43 | 290.91 |
| 23Q3 (16) | 2.08 | 26.83 | -29.49 | 12.36 | -21.92 | 18.16 | 0 | 0 | 0 | 0 | 0 | 0 | 5.9 | 15.69 | 28.82 | 1.24 | 93.75 | 117.54 | 3.01 | 63.59 | 55.96 | 14.12 | 53.45 | 100.53 | 1.77 | -6.84 | 23.78 | 1.9 | -49.06 | -54.76 | 0 | 0 | 0 | 0 | 0 | 0 | 9.97 | 11.15 | 11.15 | 0.91 | 0.0 | 35.82 | 0.54 | -43.16 | -43.16 | 3.12 | 113.7 | 58.38 | 4.57 | 37.24 | 27.3 | -0.12 | 29.41 | 40.0 | 3.0 | 132.56 | 69.49 | 0.03 | -25.09 | 1385.29 |
| 23Q2 (15) | 1.64 | -23.36 | 2.5 | 15.83 | 27.66 | 45.63 | 0 | 0 | 0 | 0 | 0 | 0 | 5.1 | -6.08 | -32.36 | 0.64 | 28.0 | -37.25 | 1.84 | 0.55 | -25.2 | 9.20 | 12.82 | 13.79 | 1.9 | 14.46 | -12.04 | 3.73 | 1.36 | -9.02 | 0 | 0 | 0 | 0 | 0 | 0 | 8.97 | 0.0 | 0.0 | 0.91 | 35.82 | 35.82 | 0.95 | 0.0 | 0.0 | 1.46 | 37.74 | 4.29 | 3.33 | 24.25 | 10.26 | -0.17 | 29.17 | 10.53 | 1.29 | 57.32 | 6.61 | 0.04 | 363.83 | 1801.64 |
| 23Q1 (14) | 2.14 | -54.76 | -29.37 | 12.4 | -11.68 | -2.82 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.43 | 11.27 | -29.39 | 0.5 | 56.25 | 6.38 | 1.83 | 1.67 | -55.9 | 8.16 | 11.91 | -40.51 | 1.66 | -52.84 | -61.57 | 3.68 | 3.08 | 105.59 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.97 | 0.0 | 0.0 | 0.67 | 0.0 | 28.85 | 0.95 | 0.0 | 0.0 | 1.06 | -55.83 | 68.25 | 2.68 | -33.33 | 27.62 | -0.24 | 22.58 | -26.32 | 0.82 | -60.77 | 86.36 | 0.01 | 9.83 | -94.51 |
| 22Q4 (13) | 4.73 | 60.34 | 61.43 | 14.04 | 34.23 | 16.32 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.88 | 6.55 | -35.7 | 0.32 | -43.86 | -54.93 | 1.8 | -6.74 | -51.09 | 7.29 | 3.5 | -41.02 | 3.52 | 146.15 | -35.53 | 3.57 | -15.0 | 102.84 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.97 | 0.0 | 0.0 | 0.67 | 0.0 | 28.85 | 0.95 | 0.0 | 0.0 | 2.4 | 21.83 | 54.84 | 4.02 | 11.98 | 32.67 | -0.31 | -55.0 | -24.0 | 2.09 | 18.08 | 60.77 | 0.01 | 289.2 | -94.49 |
| 22Q3 (12) | 2.95 | 84.38 | -33.26 | 10.46 | -3.77 | -11.28 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.58 | -39.26 | -39.66 | 0.57 | -44.12 | 62.86 | 1.93 | -21.54 | -45.17 | 7.04 | -12.93 | -39.69 | 1.43 | -33.8 | -68.98 | 4.2 | 2.44 | 141.38 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 8.97 | 0.0 | 0.0 | 0.67 | 0.0 | 28.85 | 0.95 | 0.0 | 0.0 | 1.97 | 40.71 | 129.07 | 3.59 | 18.87 | 54.08 | -0.2 | -5.26 | 35.48 | 1.77 | 46.28 | 221.82 | 0.00 | -4.09 | -98.96 |
| 22Q2 (11) | 1.6 | -47.19 | -70.09 | 10.87 | -14.81 | 6.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.54 | -1.95 | 2.03 | 1.02 | 117.02 | 466.67 | 2.46 | -40.72 | -25.45 | 8.09 | -41.02 | -18.47 | 2.16 | -50.0 | -55.0 | 4.1 | 129.05 | 136.99 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 8.97 | 0.0 | 0.0 | 0.67 | 28.85 | 76.32 | 0.95 | 0.0 | 0.0 | 1.4 | 122.22 | 115.38 | 3.02 | 43.81 | 52.53 | -0.19 | 0.0 | 29.63 | 1.21 | 175.0 | 218.42 | 0.00 | -98.66 | -98.91 |
| 22Q1 (10) | 3.03 | 3.41 | -67.07 | 12.76 | 5.72 | 18.81 | 0.06 | -33.33 | -86.05 | 0 | 0 | 0 | 7.69 | 1.32 | 6.81 | 0.47 | -33.8 | 23.68 | 4.15 | 12.77 | 41.64 | 13.71 | 10.95 | 64.01 | 4.32 | -20.88 | 2.86 | 1.79 | 1.7 | 4.68 | 0 | 0 | -100.0 | 0.02 | 0.0 | -60.0 | 8.97 | 0.0 | 0.0 | 0.52 | 0.0 | 36.84 | 0.95 | 0.0 | 0.0 | 0.63 | -59.35 | 34.04 | 2.1 | -30.69 | 16.67 | -0.19 | 24.0 | 34.48 | 0.44 | -66.15 | 144.44 | 0.17 | 10.15 | -22.16 |
| 21Q4 (9) | 2.93 | -33.71 | -49.13 | 12.07 | 2.37 | 33.96 | 0.09 | -57.14 | -83.33 | 0 | 0 | 0 | 7.59 | 0.0 | -4.65 | 0.71 | 102.86 | 108.82 | 3.68 | 4.55 | -3.92 | 12.36 | 5.84 | 14.93 | 5.46 | 18.44 | 0.0 | 1.76 | 1.15 | 2.33 | 0 | -100.0 | -100.0 | 0.02 | -50.0 | -60.0 | 8.97 | 0.0 | 0.0 | 0.52 | 0.0 | 36.84 | 0.95 | 0.0 | 0.0 | 1.55 | 80.23 | 9.93 | 3.03 | 30.04 | 10.58 | -0.25 | 19.35 | 34.21 | 1.3 | 136.36 | 26.21 | 0.15 | -26.38 | -17.53 |
| 21Q3 (8) | 4.42 | -17.38 | -31.05 | 11.79 | 15.36 | 55.95 | 0.21 | -34.38 | -61.11 | 0 | 0 | 0 | 7.59 | 2.71 | -29.13 | 0.35 | 94.44 | -32.69 | 3.52 | 6.67 | -36.0 | 11.68 | 17.71 | -19.44 | 4.61 | -3.96 | 36.39 | 1.74 | 0.58 | 1.16 | 0.05 | -28.57 | -77.27 | 0.04 | -20.0 | 33.33 | 8.97 | 0.0 | 0.0 | 0.52 | 36.84 | 36.84 | 0.95 | 0.0 | 0.0 | 0.86 | 32.31 | -22.52 | 2.33 | 17.68 | -4.9 | -0.31 | -14.81 | 22.5 | 0.55 | 44.74 | -22.54 | 0.21 | 0.44 | 14.56 |
| 21Q2 (7) | 5.35 | -41.85 | -39.55 | 10.22 | -4.84 | 10.85 | 0.32 | -25.58 | -42.86 | 0 | 0 | 0 | 7.39 | 2.64 | -19.41 | 0.18 | -52.63 | -40.0 | 3.3 | 12.63 | -34.65 | 9.92 | 18.66 | 0 | 4.8 | 14.29 | -11.44 | 1.73 | 1.17 | 260.42 | 0.07 | -58.82 | -78.79 | 0.05 | 0.0 | 0.0 | 8.97 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.65 | 38.3 | 8.33 | 1.98 | 10.0 | 2.59 | -0.27 | 6.9 | 34.15 | 0.38 | 111.11 | 100.0 | 0.21 | -4.43 | -3.9 |
| 21Q1 (6) | 9.2 | 59.72 | 20.89 | 10.74 | 19.2 | 34.08 | 0.43 | -20.37 | -21.82 | 0 | 0 | 0 | 7.2 | -9.55 | -7.34 | 0.38 | 11.76 | 46.15 | 2.93 | -23.5 | -29.74 | 8.36 | -22.25 | 0 | 4.2 | -23.08 | -25.8 | 1.71 | -0.58 | 256.25 | 0.17 | -19.05 | -66.0 | 0.05 | 0.0 | -37.5 | 8.97 | 0.0 | 0.0 | 0.38 | 0.0 | 26.67 | 0.95 | 0.0 | 0.0 | 0.47 | -66.67 | -59.83 | 1.8 | -34.31 | -25.62 | -0.29 | 23.68 | 30.95 | 0.18 | -82.52 | -76.0 | 0.22 | 16.7 | 11.2 |
| 20Q4 (5) | 5.76 | -10.14 | -30.69 | 9.01 | 19.18 | 14.2 | 0.54 | 0.0 | -1.82 | 0 | 0 | 0 | 7.96 | -25.68 | -22.64 | 0.34 | -34.62 | 17.24 | 3.83 | -30.36 | -35.95 | 10.76 | -25.81 | 0 | 5.46 | 61.54 | -1.44 | 1.72 | 0.0 | 258.33 | 0.21 | -4.55 | -67.19 | 0.05 | 66.67 | -16.67 | 8.97 | 0.0 | 0.0 | 0.38 | 0.0 | 26.67 | 0.95 | 0.0 | 0.0 | 1.41 | 27.03 | 54.95 | 2.74 | 11.84 | 26.85 | -0.38 | 5.0 | 0.0 | 1.03 | 45.07 | 94.34 | 0.19 | 2.27 | -4.96 |
| 20Q3 (4) | 6.41 | -27.57 | 0.0 | 7.56 | -18.0 | 0.0 | 0.54 | -3.57 | 0.0 | 0 | 0 | 0.0 | 10.71 | 16.79 | 0.0 | 0.52 | 73.33 | 0.0 | 5.5 | 8.91 | 0.0 | 14.50 | 0 | 0.0 | 3.38 | -37.64 | 0.0 | 1.72 | 258.33 | 0.0 | 0.22 | -33.33 | 0.0 | 0.03 | -40.0 | 0.0 | 8.97 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 1.11 | 85.0 | 0.0 | 2.45 | 26.94 | 0.0 | -0.4 | 2.44 | 0.0 | 0.71 | 273.68 | 0.0 | 0.18 | -15.75 | 0.0 |
