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) | 11.94 | 42.48 | 3.42 | -63.62 | 5.19 | 136.99 | 0 | 0 | 82.61 | -8.26 | 5.27 | 177.37 | 16.13 | 37.39 | 19.53 | 49.77 | 12.75 | -24.96 | 7.81 | 59.71 | 20.68 | 7.09 | 0.08 | 60.0 | 51.28 | 7.66 | 0.23 | 360.0 | 1.71 | 307.14 | 5.29 | 182.89 | 7.23 | 208.97 | -1.71 | 0 | 3.58 | 2137.5 | 0.00 | 0 |
| 2022 (9) | 8.38 | -20.72 | 9.4 | 56.93 | 2.19 | -46.97 | 0 | 0 | 90.05 | 46.26 | 1.9 | 313.04 | 11.74 | 39.26 | 13.04 | -4.78 | 16.99 | 8.08 | 4.89 | -1.81 | 19.31 | -9.81 | 0.05 | 25.0 | 47.63 | 6.84 | 0.05 | 0 | 0.42 | 0 | 1.87 | 306.52 | 2.34 | 408.7 | -1.71 | 0 | 0.16 | 0 | 0.00 | 0 |
| 2021 (8) | 10.57 | -35.23 | 5.99 | 16.54 | 4.13 | 8.97 | 0 | 0 | 61.57 | 33.15 | 0.46 | 0 | 8.43 | 10.78 | 13.69 | -16.81 | 15.72 | 94.8 | 4.98 | 64.9 | 21.41 | -14.9 | 0.04 | 300.0 | 44.58 | 0.0 | 0 | 0 | 0 | 0 | 0.46 | 0 | 0.46 | 0 | -1.75 | 0 | -1.29 | 0 | 0.00 | 0 |
| 2020 (7) | 16.32 | 276.04 | 5.14 | -29.1 | 3.79 | -73.42 | 0 | 0 | 46.24 | 4.12 | -2.86 | 0 | 7.61 | 342.44 | 16.46 | 324.93 | 8.07 | 67.78 | 3.02 | 151.67 | 25.16 | 51.2 | 0.01 | -66.67 | 44.58 | 17.63 | 0 | 0 | 0 | 0 | -6.82 | 0 | -6.82 | 0 | -1.75 | 0 | -8.57 | 0 | 0.00 | 197.45 |
| 2019 (6) | 4.34 | 134.59 | 7.25 | -18.36 | 14.26 | 266.58 | 0 | 0 | 44.41 | 15.92 | -2.01 | 0 | 1.72 | -46.42 | 3.87 | -53.78 | 4.81 | -14.41 | 1.2 | 500.0 | 16.64 | -41.31 | 0.03 | -57.14 | 37.9 | -20.53 | 0 | 0 | 0 | 0 | -3.96 | 0 | -3.96 | 0 | -1.76 | 0 | -5.72 | 0 | 0.00 | 0 |
| 2018 (5) | 1.85 | -81.72 | 8.88 | -29.13 | 3.89 | -56.78 | 0 | 0 | 38.31 | -42.27 | -11.57 | 0 | 3.21 | -9.07 | 8.38 | 57.52 | 5.62 | -25.17 | 0.2 | 0 | 28.35 | 5.67 | 0.07 | -12.5 | 47.69 | 0.0 | 0 | 0 | 0 | 0 | -19.61 | 0 | -19.61 | 0 | -1.76 | 0 | -21.37 | 0 | 0.00 | 0 |
| 2017 (4) | 10.12 | -7.66 | 12.53 | 2.96 | 9.0 | 94.38 | 0 | 0 | 66.36 | -14.43 | -9.51 | 0 | 3.53 | 65.73 | 5.32 | 93.67 | 7.51 | -9.41 | 0 | 0 | 26.83 | 42.26 | 0.08 | -38.46 | 47.69 | 11.71 | 0 | 0 | 0 | 0 | -9.5 | 0 | -9.5 | 0 | 0 | 0 | -9.5 | 0 | 0.04 | 81.11 |
| 2016 (3) | 10.96 | 37.34 | 12.17 | 143.89 | 4.63 | 42.46 | 0 | 0 | 77.55 | 8.69 | 0.13 | -92.44 | 2.13 | -27.05 | 2.75 | -32.89 | 8.29 | 6.56 | 0.07 | -36.36 | 18.86 | 3.51 | 0.13 | 8.33 | 42.69 | 21.31 | 0 | 0 | 0 | 0 | 0.01 | 0 | 0.01 | 0 | 0.01 | 0.0 | 0.02 | 0 | 0.02 | -0.95 |
| 2015 (2) | 7.98 | 183.99 | 4.99 | 152.02 | 3.25 | -28.88 | 0 | 0 | 71.35 | 13.81 | 1.72 | 0.58 | 2.92 | 4.66 | 4.09 | -8.04 | 7.78 | 2.91 | 0.11 | 0 | 18.22 | -19.02 | 0.12 | 140.0 | 35.19 | 11.61 | 0 | 0 | 0 | 0 | -0.12 | 0 | -0.12 | 0 | 0.01 | 0 | -0.11 | 0 | 0.02 | 73.03 |
| 2014 (1) | 2.81 | -24.26 | 1.98 | -44.54 | 4.57 | -54.21 | 0 | 0 | 62.69 | 27.83 | 1.71 | -36.19 | 2.79 | 45.31 | 4.45 | 13.67 | 7.56 | 70.27 | 0 | 0 | 22.5 | 14.39 | 0.05 | -16.67 | 31.53 | -19.15 | 0 | 0 | 0 | 0 | -1.84 | 0 | -1.84 | 0 | 0 | 0 | -1.84 | 0 | 0.01 | 150.71 |
| 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) | 6.34 | -21.73 | -50.12 | 1.57 | 57.0 | -66.88 | 6.04 | 3.07 | 51.76 | 0 | 0 | 0 | 12.06 | -13.17 | -35.09 | 0.18 | -40.0 | -84.07 | 16.4 | -18.49 | 34.54 | 29.19 | -9.03 | 121.3 | 11.3 | 2.17 | -11.93 | 7.87 | 0.25 | -2.48 | 18.59 | -7.92 | -8.2 | 0.1 | 0.0 | 42.86 | 51.28 | 0.0 | 0.0 | 0.76 | 0.0 | 230.43 | 1.71 | 0.0 | 0.0 | 3.31 | 5.75 | -23.73 | 5.78 | 3.21 | -7.96 | -1.71 | 0.0 | 0.0 | 1.6 | 12.68 | -39.16 | 0.00 | -0.24 | 0.67 |
| 24Q2 (19) | 8.1 | -7.64 | -4.03 | 1.0 | -50.25 | -77.53 | 5.86 | 4.46 | 74.93 | 0 | 0 | 0 | 13.89 | 18.92 | -41.37 | 0.3 | 36.36 | -79.02 | 20.12 | 15.37 | 114.04 | 32.09 | 33.4 | 229.63 | 11.06 | -9.34 | 5.43 | 7.85 | 0.13 | 47.83 | 20.19 | 8.32 | -5.39 | 0.1 | 42.86 | 42.86 | 51.28 | 0.0 | 7.66 | 0.76 | 230.43 | 230.43 | 1.71 | 0.0 | 0.0 | 3.13 | -43.19 | -2.49 | 5.6 | -24.83 | 8.74 | -1.71 | 0.0 | 0.0 | 1.42 | -62.63 | -5.33 | 0.00 | 2.47 | -14.2 |
| 24Q1 (18) | 8.77 | -26.55 | -7.49 | 2.01 | -41.23 | -71.57 | 5.61 | 8.09 | 129.92 | 0 | 0 | 0 | 11.68 | -37.04 | -46.4 | 0.22 | -76.84 | -87.5 | 17.44 | 8.12 | 81.48 | 24.06 | 23.2 | 129.74 | 12.2 | -4.31 | -11.27 | 7.84 | 0.38 | 46.82 | 18.64 | -9.86 | 3.5 | 0.07 | -12.5 | 40.0 | 51.28 | 0.0 | 7.66 | 0.23 | 0.0 | 360.0 | 1.71 | 0.0 | 307.14 | 5.51 | 4.16 | 51.37 | 7.45 | 3.04 | 81.71 | -1.71 | 0.0 | 0.0 | 3.8 | 6.15 | 96.89 | 0.00 | -0.29 | -17.48 |
| 23Q4 (17) | 11.94 | -6.06 | 42.48 | 3.42 | -27.85 | -63.62 | 5.19 | 30.4 | 136.99 | 0 | 0 | 0 | 18.55 | -0.16 | -34.57 | 0.95 | -15.93 | -23.39 | 16.13 | 32.32 | 37.39 | 19.53 | 48.02 | 49.77 | 12.75 | -0.62 | -24.96 | 7.81 | -3.22 | 59.71 | 20.68 | 2.12 | 7.09 | 0.08 | 14.29 | 60.0 | 51.28 | 0.0 | 7.66 | 0.23 | 0.0 | 360.0 | 1.71 | 0.0 | 307.14 | 5.29 | 21.89 | 182.89 | 7.23 | 15.13 | 208.97 | -1.71 | 0.0 | 0.0 | 3.58 | 36.12 | 2137.5 | 0.00 | -1.24 | 0 |
| 23Q3 (16) | 12.71 | 50.59 | 40.29 | 4.74 | 6.52 | -62.35 | 3.98 | 18.81 | -57.66 | 0 | 0 | 0 | 18.58 | -21.57 | -18.26 | 1.13 | -20.98 | 391.3 | 12.19 | 29.68 | 7.69 | 13.19 | 35.5 | -1.94 | 12.83 | 22.31 | -37.35 | 8.07 | 51.98 | 64.69 | 20.25 | -5.11 | 22.8 | 0.07 | 0.0 | 40.0 | 51.28 | 7.66 | 7.66 | 0.23 | 0.0 | 360.0 | 1.71 | 0.0 | 307.14 | 4.34 | 35.2 | 578.12 | 6.28 | 21.94 | 470.91 | -1.71 | 0.0 | 0.0 | 2.63 | 75.33 | 345.79 | 0.00 | -14.97 | 0 |
| 23Q2 (15) | 8.44 | -10.97 | 9.9 | 4.45 | -37.06 | -41.83 | 3.35 | 37.3 | -67.94 | 0 | 0 | 0 | 23.69 | 8.72 | 25.28 | 1.43 | -18.75 | 921.43 | 9.4 | -2.19 | 30.92 | 9.73 | -7.03 | 2.34 | 10.49 | -23.71 | -36.08 | 5.31 | -0.56 | 9.71 | 21.34 | 18.49 | 52.43 | 0.07 | 40.0 | 75.0 | 47.63 | 0.0 | 5.94 | 0.23 | 360.0 | 360.0 | 1.71 | 307.14 | 307.14 | 3.21 | -11.81 | 646.51 | 5.15 | 25.61 | 472.22 | -1.71 | 0.0 | 2.29 | 1.5 | -22.28 | 213.64 | 0.00 | -1.45 | 0 |
| 23Q1 (14) | 9.48 | 13.13 | 28.46 | 7.07 | -24.79 | 16.47 | 2.44 | 11.42 | -76.65 | 0 | 0 | 0 | 21.79 | -23.14 | 8.62 | 1.76 | 41.94 | 506.9 | 9.61 | -18.14 | 27.28 | 10.47 | -19.69 | -2.56 | 13.75 | -19.07 | 17.22 | 5.34 | 9.2 | 4.5 | 18.01 | -6.73 | 24.72 | 0.05 | 0.0 | 25.0 | 47.63 | 0.0 | 6.84 | 0.05 | 0.0 | 0 | 0.42 | 0.0 | 0 | 3.64 | 94.65 | 385.33 | 4.1 | 75.21 | 446.67 | -1.71 | 0.0 | -11.04 | 1.93 | 1106.25 | 344.3 | 0.00 | 0 | 0 |
| 22Q4 (13) | 8.38 | -7.51 | -20.72 | 9.4 | -25.34 | 56.93 | 2.19 | -76.7 | -46.97 | 0 | 0 | 0 | 28.35 | 24.73 | 26.28 | 1.24 | 439.13 | -49.39 | 11.74 | 3.71 | 39.26 | 13.04 | -3.08 | -4.78 | 16.99 | -17.04 | 8.08 | 4.89 | -0.2 | -1.81 | 19.31 | 17.1 | -9.81 | 0.05 | 0.0 | 25.0 | 47.63 | 0.0 | 6.84 | 0.05 | 0.0 | 0 | 0.42 | 0.0 | 0 | 1.87 | 192.19 | 306.52 | 2.34 | 112.73 | 408.7 | -1.71 | 0.0 | 2.29 | 0.16 | 114.95 | 112.4 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.06 | 17.97 | 4.14 | 12.59 | 64.58 | 83.26 | 9.4 | -10.05 | 108.43 | 0 | 0 | 0 | 22.73 | 20.2 | 61.66 | 0.23 | 64.29 | 121.7 | 11.32 | 57.66 | 63.11 | 13.45 | 41.42 | -3.94 | 20.48 | 24.8 | 79.49 | 4.9 | 1.24 | 71.33 | 16.49 | 17.79 | -27.04 | 0.05 | 25.0 | 0 | 47.63 | 5.94 | 6.84 | 0.05 | 0.0 | 0 | 0.42 | 0.0 | 0 | 0.64 | 48.84 | 132.16 | 1.1 | 22.22 | 155.28 | -1.71 | 2.29 | 2.29 | -1.07 | 18.94 | 71.39 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 7.68 | 4.07 | -9.86 | 7.65 | 26.03 | 12.5 | 10.45 | 0.0 | 168.64 | 0 | 0 | 0 | 18.91 | -5.73 | 38.13 | 0.14 | -51.72 | 114.89 | 7.18 | -4.9 | -28.56 | 9.51 | -11.48 | -53.62 | 16.41 | 39.9 | 40.62 | 4.84 | -5.28 | 65.19 | 14.0 | -3.05 | -42.15 | 0.04 | 0.0 | 300.0 | 44.96 | 0.85 | 0.85 | 0.05 | 0 | 0 | 0.42 | 0 | 0 | 0.43 | -42.67 | 146.74 | 0.9 | 20.0 | 197.83 | -1.75 | -13.64 | 0.0 | -1.32 | -67.09 | 50.56 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 7.38 | -30.18 | 0.96 | 6.07 | 1.34 | 72.93 | 10.45 | 153.03 | 150.0 | 0 | 0 | 0 | 20.06 | -10.65 | 76.43 | 0.29 | -88.16 | 1350.0 | 7.55 | -10.44 | -17.93 | 10.75 | -21.52 | -44.45 | 11.73 | -25.38 | 21.05 | 5.11 | 2.61 | 72.05 | 14.44 | -32.55 | -40.94 | 0.04 | 0.0 | 300.0 | 44.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.75 | 63.04 | 111.03 | 0.75 | 63.04 | 111.03 | -1.54 | 12.0 | 12.0 | -0.79 | 38.76 | 90.76 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 10.57 | 21.49 | -35.23 | 5.99 | -12.81 | 16.54 | 4.13 | -8.43 | 8.97 | 0 | 0 | 0 | 22.45 | 59.67 | 115.04 | 2.45 | 331.13 | 2141.67 | 8.43 | 21.47 | 10.78 | 13.69 | -2.22 | -16.81 | 15.72 | 37.77 | 94.8 | 4.98 | 74.13 | 64.9 | 21.41 | -5.27 | -14.9 | 0.04 | 0 | 300.0 | 44.58 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.46 | 123.12 | 106.74 | 0.46 | 123.12 | 106.74 | -1.75 | 0.0 | 0.0 | -1.29 | 65.51 | 84.95 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 8.7 | 2.11 | 139.01 | 6.87 | 1.03 | 4.41 | 4.51 | 15.94 | -67.15 | 0 | 0 | 0 | 14.06 | 2.7 | 4.15 | -1.06 | -12.77 | -180.92 | 6.94 | -30.95 | 62.15 | 14.00 | -31.73 | 50.08 | 11.41 | -2.23 | 132.86 | 2.86 | -2.39 | -7.14 | 22.6 | -6.61 | 53.64 | 0 | -100.0 | -100.0 | 44.58 | 0.0 | 17.63 | 0 | 0 | 0 | 0 | 0 | 0 | -1.99 | -116.3 | 70.3 | -1.99 | -116.3 | 70.3 | -1.75 | 0.0 | -0.57 | -3.74 | -40.07 | 55.69 | 0.01 | 185.91 | 90.03 |
| 21Q2 (7) | 8.52 | 16.55 | 127.81 | 6.8 | 93.73 | -16.05 | 3.89 | -6.94 | -71.73 | 0 | 0 | 0 | 13.69 | 20.4 | 11.76 | -0.94 | -4800.0 | -264.91 | 10.05 | 9.24 | 297.23 | 20.51 | 6.03 | 0 | 11.67 | 20.43 | 179.19 | 2.93 | -1.35 | -5.79 | 24.2 | -1.02 | 57.86 | 0.01 | 0.0 | -50.0 | 44.58 | 0.0 | 17.63 | 0 | 0 | 0 | 0 | 0 | 0 | -0.92 | 86.47 | 88.51 | -0.92 | 86.47 | 88.51 | -1.75 | 0.0 | -0.57 | -2.67 | 68.77 | 72.62 | 0.00 | 2.01 | -36.46 |
| 21Q1 (6) | 7.31 | -55.21 | 150.34 | 3.51 | -31.71 | -58.61 | 4.18 | 10.29 | -71.03 | 0 | 0 | 0 | 11.37 | 8.91 | 13.13 | 0.02 | 116.67 | 100.43 | 9.2 | 20.89 | 438.01 | 19.34 | 17.54 | 0 | 9.69 | 20.07 | 130.17 | 2.97 | -1.66 | -6.01 | 24.45 | -2.82 | 51.11 | 0.01 | 0.0 | -66.67 | 44.58 | 0.0 | 17.63 | 0 | 0 | 0 | 0 | 0 | 0 | -6.8 | 0.29 | 20.75 | -6.8 | 0.29 | 20.75 | -1.75 | 0.0 | 0.57 | -8.55 | 0.23 | 17.31 | 0.00 | -0.04 | 6.39 |
| 20Q4 (5) | 16.32 | 348.35 | 276.04 | 5.14 | -21.88 | -29.1 | 3.79 | -72.4 | -73.42 | 0 | 0 | 0 | 10.44 | -22.67 | 3.67 | -0.12 | -109.16 | 89.92 | 7.61 | 77.8 | 342.44 | 16.46 | 76.38 | 0 | 8.07 | 64.69 | 67.78 | 3.02 | -1.95 | 151.67 | 25.16 | 71.04 | 51.2 | 0.01 | -50.0 | -66.67 | 44.58 | 17.63 | 17.63 | 0 | 0 | 0 | 0 | 0 | 0 | -6.82 | -1.79 | -72.22 | -6.82 | -1.79 | -72.22 | -1.75 | -0.57 | 0.57 | -8.57 | -1.54 | -49.83 | 0.00 | -34.81 | 197.45 |
| 20Q3 (4) | 3.64 | -2.67 | 0.0 | 6.58 | -18.77 | 0.0 | 13.73 | -0.22 | 0.0 | 0 | 0 | 0.0 | 13.5 | 10.2 | 0.0 | 1.31 | 129.82 | 0.0 | 4.28 | 69.17 | 0.0 | 9.33 | 0 | 0.0 | 4.9 | 17.22 | 0.0 | 3.08 | -0.96 | 0.0 | 14.71 | -4.04 | 0.0 | 0.02 | 0.0 | 0.0 | 37.9 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -6.7 | 16.35 | 0.0 | -6.7 | 16.35 | 0.0 | -1.74 | 0.0 | 0.0 | -8.44 | 13.44 | 0.0 | 0.01 | -4.41 | 0.0 |
