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) | 7.52 | 19.37 | 0.43 | -55.21 | 3.2 | 0 | 0 | 0 | 11.97 | 4.27 | -0.45 | 0 | 3.08 | 6.57 | 25.73 | 2.21 | 1.92 | -37.46 | 0 | 0 | 0 | 0 | 0.11 | -35.29 | 9.38 | 0.11 | 0.83 | 0.0 | 0.46 | -22.03 | 1.42 | -18.39 | 2.7 | -14.56 | -0.57 | 0 | 0.85 | -33.59 | 0.00 | 0 |
| 2022 (9) | 6.3 | -40.34 | 0.96 | 123.26 | 0 | 0 | 0 | 0 | 11.48 | -32.11 | -0.61 | 0 | 2.89 | -30.02 | 25.17 | 3.07 | 3.07 | -5.54 | 0 | 0 | 3.18 | 24.71 | 0.17 | -5.56 | 9.37 | -0.21 | 0.83 | 1.22 | 0.59 | 3.51 | 1.74 | -25.96 | 3.16 | -15.73 | -0.46 | 0 | 1.28 | -27.27 | 0.00 | 0 |
| 2021 (8) | 10.56 | 55.07 | 0.43 | -2.27 | 5.0 | 0 | 0 | 0 | 16.91 | -5.69 | 0.03 | -95.16 | 4.13 | -35.06 | 24.42 | -31.15 | 3.25 | 12.07 | 0 | 0 | 2.55 | -46.09 | 0.18 | -21.74 | 9.39 | 8.06 | 0.82 | 7.89 | 0.57 | -16.18 | 2.35 | -6.75 | 3.75 | -5.3 | -0.59 | 0 | 1.76 | -9.28 | 0.00 | 0 |
| 2020 (7) | 6.81 | -27.48 | 0.44 | 340.0 | 0 | 0 | 0 | 0 | 17.93 | -10.66 | 0.62 | -61.73 | 6.36 | 54.37 | 35.47 | 72.79 | 2.9 | 1.4 | 0 | 0 | 4.73 | -2.87 | 0.23 | 360.0 | 8.69 | 0.23 | 0.76 | 26.67 | 0.68 | 83.78 | 2.52 | -21.98 | 3.96 | -5.71 | -0.58 | 0 | 1.94 | -22.09 | 0.00 | 0 |
| 2019 (6) | 9.39 | 42.27 | 0.1 | 0 | 0.02 | 0 | 0 | 0 | 20.07 | 15.74 | 1.62 | -1.82 | 4.12 | -12.53 | 20.53 | -24.43 | 2.86 | 6.72 | 0 | 0 | 4.87 | 0 | 0.05 | 66.67 | 8.67 | 0.12 | 0.6 | 39.53 | 0.37 | 42.31 | 3.23 | 9.86 | 4.2 | 15.38 | -0.74 | 0 | 2.49 | 2.47 | 0.00 | 0 |
| 2018 (5) | 6.6 | 15.59 | 0 | 0 | 0 | 0 | 0 | 0 | 17.34 | 14.38 | 1.65 | 3.77 | 4.71 | 46.27 | 27.16 | 27.88 | 2.68 | 17.54 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 8.66 | 15.47 | 0.43 | 53.57 | 0.26 | 44.44 | 2.94 | 24.05 | 3.64 | 29.08 | -0.51 | 0 | 2.43 | 15.17 | 0.00 | 0 |
| 2017 (4) | 5.71 | 14.2 | 0 | 0 | 0 | 0 | 0 | 0 | 15.16 | 13.13 | 1.59 | 17.78 | 3.22 | -4.73 | 21.24 | -15.79 | 2.28 | 34.12 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 7.5 | 0.54 | 0.28 | 100.0 | 0.18 | 0 | 2.37 | 33.15 | 2.82 | 46.88 | -0.26 | 0 | 2.11 | 31.87 | 0.00 | 0 |
| 2016 (3) | 5.0 | 46.2 | 0 | 0 | 0 | 0 | 0 | 0 | 13.4 | 30.35 | 1.35 | 37.76 | 3.38 | 59.43 | 25.22 | 22.31 | 1.7 | 2.41 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 7.46 | 0.0 | 0.14 | 250.0 | 0 | 0 | 1.78 | 67.92 | 1.92 | 74.55 | -0.18 | 0 | 1.6 | 25.0 | 0.00 | 0 |
| 2015 (2) | 3.42 | -21.74 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 10.28 | -4.01 | 0.98 | 28.95 | 2.12 | 9.84 | 20.62 | 14.44 | 1.66 | 31.75 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 7.46 | 0.81 | 0.04 | 0 | 0 | 0 | 1.06 | 146.51 | 1.1 | 155.81 | 0.22 | -29.03 | 1.28 | 72.97 | 0.00 | 0 |
| 2014 (1) | 4.37 | 45.67 | 0.02 | -98.1 | 0 | 0 | 0 | 0 | 10.71 | -3.69 | 0.76 | -7.32 | 1.93 | -26.34 | 18.02 | -23.52 | 1.26 | -23.17 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 7.4 | 2.78 | 0 | 0 | 0 | 0 | 0.43 | 0 | 0.43 | 0 | 0.31 | 520.0 | 0.74 | 0 | 0.00 | 0 |
| 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) | 4.28 | -3.6 | -12.83 | 0.23 | 0.0 | -48.89 | 0.4 | 0.0 | -85.77 | 0 | 0 | 0 | 3.32 | 17.31 | -1.19 | 0.01 | -75.0 | -97.62 | 3.65 | 14.06 | -6.65 | 31.63 | 14.46 | -5.36 | 2.14 | -7.76 | 9.18 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.11 | -8.33 | -15.38 | 9.38 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.57 | 0.0 | 23.91 | 1.37 | 0.74 | -23.03 | 2.77 | 0.36 | -9.48 | -0.34 | -17.24 | -17.24 | 1.03 | -3.74 | -30.87 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.44 | -2.42 | -33.73 | 0.23 | 0.0 | -46.51 | 0.4 | 0.0 | -85.77 | 0 | 0 | 0 | 2.83 | 9.69 | -0.7 | 0.04 | 100.0 | 150.0 | 3.2 | 7.38 | 7.74 | 27.63 | 7.57 | 6.16 | 2.32 | 11.0 | 16.58 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.12 | -7.69 | -7.69 | 9.38 | 0.0 | 0.11 | 0.83 | 0.0 | 0.0 | 0.57 | 23.91 | 23.91 | 1.36 | -5.56 | 0.74 | 2.76 | 1.47 | 4.55 | -0.29 | -7.41 | 53.23 | 1.07 | -8.55 | 46.58 | 0.00 | 0 | 0 |
| 24Q1 (18) | 4.55 | -39.49 | -29.35 | 0.23 | -46.51 | -76.04 | 0.4 | -87.5 | -85.77 | 0 | 0 | 0 | 2.58 | -8.19 | -12.54 | 0.02 | 105.71 | 104.65 | 2.98 | -3.25 | -1.0 | 25.69 | -0.16 | -2.79 | 2.09 | 8.85 | -11.44 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.13 | 18.18 | -13.33 | 9.38 | 0.0 | 0.11 | 0.83 | 0.0 | 0.0 | 0.46 | 0.0 | -22.03 | 1.44 | 1.41 | 9.92 | 2.72 | 0.74 | 0.0 | -0.27 | 52.63 | 34.15 | 1.17 | 37.65 | 30.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.52 | 53.16 | 19.37 | 0.43 | -4.44 | -55.21 | 3.2 | 13.88 | 0 | 0 | 0 | 0 | 2.81 | -16.37 | 10.63 | -0.35 | -183.33 | -75.0 | 3.08 | -21.23 | 6.57 | 25.73 | -23.0 | 2.3 | 1.92 | -2.04 | -37.46 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.11 | -15.38 | -35.29 | 9.38 | 0.0 | 0.11 | 0.83 | 0.0 | 0.0 | 0.46 | 0.0 | -22.03 | 1.42 | -20.22 | -18.39 | 2.7 | -11.76 | -14.56 | -0.57 | -96.55 | -23.91 | 0.85 | -42.95 | -33.59 | 0.00 | 0 | 0 |
| 23Q3 (16) | 4.91 | -26.72 | -50.45 | 0.45 | 4.65 | -53.61 | 2.81 | 0.0 | -43.8 | 0 | 0 | 0 | 3.36 | 17.89 | 9.45 | 0.42 | 625.0 | 4100.0 | 3.91 | 31.65 | 0.77 | 33.42 | 28.39 | 7.49 | 1.96 | -1.51 | -47.03 | 0 | 0 | 0 | 0.39 | 2.63 | -85.11 | 0.13 | 0.0 | -13.33 | 9.38 | 0.11 | 0.11 | 0.83 | 0.0 | 0.0 | 0.46 | 0.0 | -22.03 | 1.78 | 31.85 | -7.77 | 3.06 | 15.91 | -8.38 | -0.29 | 53.23 | 17.14 | 1.49 | 104.11 | -5.7 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.7 | 4.04 | -37.5 | 0.43 | -55.21 | -51.69 | 2.81 | 0.0 | -43.8 | 0 | 0 | 0 | 2.85 | -3.39 | 0.71 | -0.08 | 81.4 | 82.22 | 2.97 | -1.33 | -12.39 | 26.03 | -1.5 | 5.35 | 1.99 | -15.68 | -49.62 | 0 | 0 | 0 | 0.38 | 2.7 | -85.38 | 0.13 | -13.33 | -18.75 | 9.37 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.46 | -22.03 | -22.03 | 1.35 | 3.05 | -29.69 | 2.64 | -2.94 | -20.72 | -0.62 | -51.22 | -51.22 | 0.73 | -18.89 | -51.66 | 0.00 | 0 | 0 |
| 23Q1 (14) | 6.44 | 2.22 | -36.92 | 0.96 | 0.0 | 113.33 | 2.81 | 0 | -43.8 | 0 | 0 | 0 | 2.95 | 16.14 | -3.28 | -0.43 | -115.0 | -1175.0 | 3.01 | 4.15 | -20.58 | 26.43 | 5.07 | 5.36 | 2.36 | -23.13 | -39.8 | 0 | 0 | 0 | 0.37 | -88.36 | -85.66 | 0.15 | -11.76 | -11.76 | 9.37 | 0.0 | 0.0 | 0.83 | 0.0 | 1.22 | 0.59 | 0.0 | 3.51 | 1.31 | -24.71 | -45.19 | 2.72 | -13.92 | -28.23 | -0.41 | 10.87 | -64.0 | 0.9 | -29.69 | -57.94 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.3 | -36.43 | -40.34 | 0.96 | -1.03 | 123.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 2.54 | -17.26 | -28.05 | -0.2 | -2100.0 | -17.65 | 2.89 | -25.52 | -30.02 | 25.15 | -19.1 | 2.98 | 3.07 | -17.03 | -5.54 | 0 | 0 | 0 | 3.18 | 21.37 | 24.71 | 0.17 | 13.33 | -5.56 | 9.37 | 0.0 | -0.21 | 0.83 | 0.0 | 1.22 | 0.59 | 0.0 | 3.51 | 1.74 | -9.84 | -25.96 | 3.16 | -5.39 | -15.73 | -0.46 | -31.43 | 22.03 | 1.28 | -18.99 | -27.27 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.91 | -7.56 | 17.28 | 0.97 | 8.99 | 125.58 | 5.0 | 0.0 | 0 | 0 | 0 | 0 | 3.07 | 8.48 | -28.77 | 0.01 | 102.22 | 125.0 | 3.88 | 14.45 | -13.39 | 31.09 | 25.83 | 32.69 | 3.7 | -6.33 | 2.21 | 0 | 0 | 0 | 2.62 | 0.77 | -65.21 | 0.15 | -6.25 | -21.05 | 9.37 | 0.0 | 8.07 | 0.83 | 0.0 | 1.22 | 0.59 | 0.0 | 3.51 | 1.93 | 0.52 | -23.11 | 3.34 | 0.3 | -14.36 | -0.35 | 14.63 | 47.76 | 1.58 | 4.64 | -14.13 | 0.00 | 0 | 0 |
| 22Q2 (11) | 10.72 | 5.0 | 14.78 | 0.89 | 97.78 | 50.85 | 5.0 | 0.0 | 0 | 0 | 0 | 0 | 2.83 | -7.21 | -32.94 | -0.45 | -1225.0 | -4400.0 | 3.39 | -10.55 | -23.13 | 24.71 | -1.49 | 14.3 | 3.95 | 0.77 | -2.23 | 0 | 0 | 0 | 2.6 | 0.78 | -65.38 | 0.16 | -5.88 | -23.81 | 9.37 | 0.0 | 8.07 | 0.83 | 1.22 | 9.21 | 0.59 | 3.51 | -13.24 | 1.92 | -19.67 | -23.2 | 3.33 | -12.14 | -15.48 | -0.41 | -64.0 | 34.92 | 1.51 | -29.44 | -19.25 | 0.00 | 0 | 0 |
| 22Q1 (10) | 10.21 | -3.31 | 4.83 | 0.45 | 4.65 | 4.65 | 5.0 | 0.0 | 0 | 0 | 0 | 0 | 3.05 | -13.6 | -37.11 | 0.04 | 123.53 | -84.0 | 3.79 | -8.23 | -26.83 | 25.08 | 2.7 | 0.09 | 3.92 | 20.62 | 12.64 | 0 | 0 | 0 | 2.58 | 1.18 | -65.51 | 0.17 | -5.56 | -22.73 | 9.37 | -0.21 | 7.83 | 0.82 | 0.0 | 7.89 | 0.57 | 0.0 | -16.18 | 2.39 | 1.7 | -4.78 | 3.79 | 1.07 | -4.05 | -0.25 | 57.63 | 59.68 | 2.14 | 21.59 | 13.23 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.56 | 24.97 | 55.07 | 0.43 | 0.0 | -2.27 | 5.0 | 0 | 0 | 0 | 0 | 0 | 3.53 | -18.1 | -38.5 | -0.17 | -325.0 | -145.95 | 4.13 | -7.81 | -35.06 | 24.42 | 4.24 | -31.15 | 3.25 | -10.22 | 12.07 | 0 | 0 | 0 | 2.55 | -66.14 | -46.09 | 0.18 | -5.26 | -21.74 | 9.39 | 8.3 | 8.06 | 0.82 | 0.0 | 7.89 | 0.57 | 0.0 | -16.18 | 2.35 | -6.37 | -6.75 | 3.75 | -3.85 | -5.3 | -0.59 | 11.94 | -1.72 | 1.76 | -4.35 | -9.28 | 0.00 | 0 | 0 |
| 21Q3 (8) | 8.45 | -9.53 | 21.06 | 0.43 | -27.12 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.31 | 2.13 | -22.9 | -0.04 | -300.0 | -110.53 | 4.48 | 1.59 | -20.43 | 23.43 | 8.39 | -29.62 | 3.62 | -10.4 | 35.07 | 0 | 0 | 0 | 7.53 | 0.27 | 54.94 | 0.19 | -9.52 | -20.83 | 8.67 | 0.0 | -0.23 | 0.82 | 7.89 | 7.89 | 0.57 | -16.18 | -16.18 | 2.51 | 0.4 | 16.74 | 3.9 | -1.02 | 8.64 | -0.67 | -6.35 | 9.46 | 1.84 | -1.6 | 30.5 | 0.00 | 0 | 0 |
| 21Q2 (7) | 9.34 | -4.11 | 19.44 | 0.59 | 37.21 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.22 | -12.99 | -6.01 | -0.01 | -104.0 | -104.55 | 4.41 | -14.86 | 13.66 | 21.62 | -13.74 | 0 | 4.04 | 16.09 | 41.75 | 0 | 0 | 0 | 7.51 | 0.4 | 54.85 | 0.21 | -4.55 | 200.0 | 8.67 | -0.23 | -0.12 | 0.76 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 2.5 | -0.4 | 42.05 | 3.94 | -0.25 | 23.12 | -0.63 | -1.61 | 29.21 | 1.87 | -1.06 | 114.94 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.74 | 43.02 | 8.95 | 0.43 | -2.27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.85 | -15.51 | 129.86 | 0.25 | -32.43 | 171.43 | 5.18 | -18.55 | 159.0 | 25.06 | -29.35 | 0 | 3.48 | 20.0 | 15.61 | 0 | 0 | 0 | 7.48 | 58.14 | 53.59 | 0.22 | -4.35 | 266.67 | 8.69 | 0.0 | 0.12 | 0.76 | 0.0 | 26.67 | 0.68 | 0.0 | 83.78 | 2.51 | -0.4 | 24.88 | 3.95 | -0.25 | 32.55 | -0.62 | -6.9 | 19.48 | 1.89 | -2.58 | 52.42 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.81 | -2.44 | -27.48 | 0.44 | 2.33 | 340.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 5.74 | 2.68 | 21.61 | 0.37 | -2.63 | 164.29 | 6.36 | 12.97 | 54.37 | 35.47 | 6.54 | 0 | 2.9 | 8.21 | 1.4 | 0 | 0 | 0 | 4.73 | -2.67 | -2.87 | 0.23 | -4.17 | 360.0 | 8.69 | 0.0 | 0.23 | 0.76 | 0.0 | 26.67 | 0.68 | 0.0 | 83.78 | 2.52 | 17.21 | -21.98 | 3.96 | 10.31 | -5.71 | -0.58 | 21.62 | 21.62 | 1.94 | 37.59 | -22.09 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.98 | -10.74 | 0.0 | 0.43 | 0 | 0.0 | 0.06 | 0 | 0.0 | 0 | 0 | 0.0 | 5.59 | 24.5 | 0.0 | 0.38 | 72.73 | 0.0 | 5.63 | 45.1 | 0.0 | 33.29 | 0 | 0.0 | 2.68 | -5.96 | 0.0 | 0 | 0 | 0.0 | 4.86 | 0.21 | 0.0 | 0.24 | 242.86 | 0.0 | 8.69 | 0.12 | 0.0 | 0.76 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 2.15 | 22.16 | 0.0 | 3.59 | 12.19 | 0.0 | -0.74 | 16.85 | 0.0 | 1.41 | 62.07 | 0.0 | 0.00 | 0 | 0.0 |
