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) | 9.91 | -19.23 | 1.35 | -27.03 | 7.75 | -11.73 | 0 | 0 | 9.45 | -21.58 | -2.6 | 0 | 4.19 | 12.63 | 44.34 | 43.62 | 1.89 | -40.19 | 0 | 0 | 4.25 | -49.7 | 0.07 | -41.67 | 9.12 | 16.62 | 0 | 0 | 0 | 0 | -2.6 | 0 | -2.6 | 0 | -0.56 | 0 | -3.16 | 0 | 0.03 | -25.67 |
| 2022 (9) | 12.27 | -14.97 | 1.85 | -13.95 | 8.78 | 33.43 | 0 | 0 | 12.05 | -4.82 | -3.55 | 0 | 3.72 | -15.26 | 30.87 | -10.97 | 3.16 | -29.62 | 0 | 0 | 8.45 | 72.8 | 0.12 | -25.0 | 7.82 | -0.13 | 0.78 | 0.0 | 0.34 | 17.24 | -3.39 | 0 | -2.27 | 0 | -0.26 | 0 | -3.65 | 0 | 0.04 | 40.5 |
| 2021 (8) | 14.43 | 163.8 | 2.15 | 34.38 | 6.58 | 0 | 0 | 0 | 12.66 | -25.09 | -2.91 | 0 | 4.39 | -44.92 | 34.68 | -26.47 | 4.49 | 44.37 | 0 | 0 | 4.89 | -40.22 | 0.16 | 6.67 | 7.83 | 14.64 | 0.78 | 20.0 | 0.29 | -23.68 | 0.21 | -94.66 | 1.28 | -74.25 | -0.35 | 0 | -0.14 | 0 | 0.03 | -14.49 |
| 2020 (7) | 5.47 | -29.33 | 1.6 | -73.33 | 0 | 0 | 0 | 0 | 16.9 | 21.32 | 1.26 | 5.88 | 7.97 | 31.74 | 47.16 | 8.58 | 3.11 | 0.0 | 0 | 0 | 8.18 | 935.44 | 0.15 | -6.25 | 6.83 | -0.15 | 0.65 | 20.37 | 0.38 | 123.53 | 3.93 | 30.56 | 4.97 | 33.6 | -0.32 | 0 | 3.61 | 41.57 | 0.03 | 208.64 |
| 2019 (6) | 7.74 | 158.86 | 6.0 | 139.04 | 0.75 | 837.5 | 0 | 0 | 13.93 | 16.47 | 1.19 | -15.0 | 6.05 | 40.37 | 43.43 | 20.52 | 3.11 | 21.01 | 0 | 0 | 0.79 | -44.37 | 0.16 | 6.67 | 6.84 | 0.0 | 0.54 | 35.0 | 0.17 | 70.0 | 3.01 | 10.66 | 3.72 | 15.89 | -0.46 | 0 | 2.55 | 6.69 | 0.01 | 0 |
| 2018 (5) | 2.99 | 14.12 | 2.51 | 0 | 0.08 | 700.0 | 0 | 0 | 11.96 | 19.12 | 1.4 | -42.39 | 4.31 | 29.43 | 36.04 | 8.65 | 2.57 | 46.86 | 0 | 0 | 1.42 | -29.0 | 0.15 | 87.5 | 6.84 | 14.0 | 0.4 | 166.67 | 0.1 | 0 | 2.72 | -4.9 | 3.21 | 6.64 | -0.33 | 0 | 2.39 | -13.41 | 0.00 | 0 |
| 2017 (4) | 2.62 | 92.65 | 0 | 0 | 0.01 | -50.0 | 0 | 0 | 10.04 | 98.42 | 2.43 | 138.24 | 3.33 | 92.49 | 33.17 | -2.99 | 1.75 | 9.38 | 0 | 0 | 2.0 | 0 | 0.08 | 33.33 | 6.0 | 36.99 | 0.15 | 200.0 | 0 | 0 | 2.86 | 180.39 | 3.01 | 181.31 | -0.1 | 0 | 2.76 | 200.0 | 0.00 | 0 |
| 2016 (3) | 1.36 | 183.33 | 0.46 | 0 | 0.02 | -50.0 | 0.16 | 0 | 5.06 | 178.02 | 1.02 | 117.02 | 1.73 | 188.33 | 34.19 | 3.71 | 1.6 | 384.85 | 0 | 0 | 0 | 0 | 0.06 | 50.0 | 4.38 | 726.42 | 0.05 | 0 | 0 | 0 | 1.02 | 117.02 | 1.07 | 127.66 | -0.1 | 0 | 0.92 | 95.74 | 0.00 | 0 |
| 2015 (2) | 0.48 | 1100.0 | 0 | 0 | 0.04 | -60.0 | 0 | 0 | 1.82 | 127.5 | 0.47 | 1075.0 | 0.6 | 252.94 | 32.97 | 55.14 | 0.33 | 3200.0 | 0 | 0 | 0.05 | -28.57 | 0.04 | 0 | 0.53 | 60.61 | 0 | 0 | 0 | 0 | 0.47 | 1075.0 | 0.47 | 1075.0 | 0 | 0 | 0.47 | 1075.0 | 0.00 | 0 |
| 2014 (1) | 0.04 | 300.0 | 0 | 0 | 0.1 | 0 | 0 | 0 | 0.8 | 0 | 0.04 | 0 | 0.17 | 240.0 | 21.25 | 0 | 0.01 | -66.67 | 0 | 0 | 0.07 | 0 | 0 | 0 | 0.33 | 32.0 | 0 | 0 | 0 | 0 | 0.04 | 0 | 0.04 | 0 | 0 | 0 | 0.04 | 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) | 3.72 | -16.03 | -55.4 | 2.0 | 11.73 | 8.11 | 2.21 | -29.84 | -70.81 | 0 | 0 | 0 | 2.66 | 35.03 | 25.47 | -0.09 | 85.71 | 83.93 | 4.7 | 4.44 | 41.57 | 48.76 | -1.41 | 37.89 | 2.4 | 11.11 | 10.09 | 0.45 | 4.65 | 0 | 4.56 | 13.43 | 24.59 | 0.08 | 0.0 | 0.0 | 9.68 | 4.31 | 16.35 | 0 | 0 | 0 | 0 | 0 | 0 | -1.51 | -58.95 | 29.44 | -1.51 | -58.95 | 29.44 | 0.12 | 170.59 | 144.44 | -1.39 | -24.11 | 42.32 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 4.43 | -24.27 | -35.33 | 1.79 | 32.59 | -3.24 | 3.15 | -25.71 | -57.94 | 0 | 0 | 0 | 1.97 | -12.44 | -12.44 | -0.63 | -50.0 | 26.74 | 4.5 | 7.4 | 37.61 | 49.45 | 10.7 | 55.46 | 2.16 | 9.64 | 8.54 | 0.43 | 0 | 0 | 4.02 | -9.66 | 4.96 | 0.08 | -11.11 | -20.0 | 9.28 | 1.75 | 18.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.95 | 68.54 | 39.87 | -0.95 | 68.54 | 39.87 | -0.17 | 39.29 | 75.0 | -1.12 | 66.06 | 50.44 | 0.02 | -11.67 | -40.66 |
| 24Q1 (18) | 5.85 | -40.97 | -20.52 | 1.35 | 0.0 | -27.03 | 4.24 | -45.29 | -42.31 | 0 | 0 | 0 | 2.25 | -18.48 | -3.02 | -0.42 | 6.67 | 41.67 | 4.19 | 0.0 | 26.59 | 44.67 | 0.75 | 58.57 | 1.97 | 4.23 | -23.94 | 0 | 0 | 0 | 4.45 | 4.71 | -1.55 | 0.09 | 28.57 | -18.18 | 9.12 | 0.0 | 16.62 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -3.02 | -16.15 | 26.52 | -3.02 | -16.15 | -1.0 | -0.28 | 50.0 | -55.56 | -3.3 | -4.43 | 23.08 | 0.03 | -7.86 | -29.22 |
| 23Q4 (17) | 9.91 | 18.82 | -19.23 | 1.35 | -27.03 | -27.03 | 7.75 | 2.38 | -11.73 | 0 | 0 | 0 | 2.76 | 30.19 | 2.22 | -0.45 | 19.64 | 76.68 | 4.19 | 26.2 | 12.63 | 44.34 | 25.4 | 43.62 | 1.89 | -13.3 | -40.19 | 0 | 0 | 0 | 4.25 | 16.12 | -49.7 | 0.07 | -12.5 | -41.67 | 9.12 | 9.62 | 16.62 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -2.6 | -21.5 | 23.3 | -2.6 | -21.5 | -14.54 | -0.56 | -107.41 | -115.38 | -3.16 | -31.12 | 13.42 | 0.03 | -15.95 | -25.67 |
| 23Q3 (16) | 8.34 | 21.75 | -11.75 | 1.85 | 0.0 | -44.78 | 7.57 | 1.07 | -6.77 | 0 | 0 | 0 | 2.12 | -5.78 | -29.57 | -0.56 | 34.88 | -180.0 | 3.32 | 1.53 | -9.78 | 35.36 | 11.15 | 15.01 | 2.18 | 9.55 | -41.4 | 0 | 0 | 0 | 3.66 | -4.44 | -58.36 | 0.08 | -20.0 | -46.67 | 8.32 | 6.39 | 6.26 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -2.14 | -35.44 | -46.58 | -2.14 | -35.44 | -548.48 | -0.27 | 60.29 | -350.0 | -2.41 | -6.64 | -58.55 | 0.04 | -13.26 | -3.58 |
| 23Q2 (15) | 6.85 | -6.93 | -18.16 | 1.85 | 0.0 | -43.77 | 7.49 | 1.9 | -1.32 | 0 | 0 | 0 | 2.25 | -3.02 | -39.52 | -0.86 | -19.44 | -126.32 | 3.27 | -1.21 | -36.63 | 31.81 | 12.92 | -24.55 | 1.99 | -23.17 | -49.62 | 0 | 0 | 0 | 3.83 | -15.27 | -58.28 | 0.1 | -9.09 | -41.18 | 7.82 | 0.0 | -0.13 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -1.58 | 61.56 | -25.4 | -1.58 | 47.16 | -1028.57 | -0.68 | -277.78 | -385.71 | -2.26 | 47.32 | -61.43 | 0.04 | 5.35 | 21.18 |
| 23Q1 (14) | 7.36 | -40.02 | -14.32 | 1.85 | 0.0 | -13.95 | 7.35 | -16.29 | 3.96 | 0 | 0 | 0 | 2.32 | -14.07 | -11.45 | -0.72 | 62.69 | 30.77 | 3.31 | -11.02 | -24.77 | 28.17 | -8.75 | -25.09 | 2.59 | -18.04 | -41.0 | 0 | 0 | 0 | 4.52 | -46.51 | -53.26 | 0.11 | -8.33 | -35.29 | 7.82 | 0.0 | -0.13 | 0.78 | 0.0 | 0.0 | 0.34 | 0.0 | 17.24 | -4.11 | -21.24 | -395.18 | -2.99 | -31.72 | -1345.83 | -0.18 | 30.77 | -280.0 | -4.29 | -17.53 | -487.67 | 0.04 | -3.24 | 33.48 |
| 22Q4 (13) | 12.27 | 29.84 | -14.97 | 1.85 | -44.78 | -13.95 | 8.78 | 8.13 | 33.43 | 0 | 0 | 0 | 2.7 | -10.3 | 3.05 | -1.93 | -865.0 | -27.81 | 3.72 | 1.09 | -15.26 | 30.87 | 0.42 | -10.97 | 3.16 | -15.05 | -29.62 | 0 | 0 | 0 | 8.45 | -3.87 | 72.8 | 0.12 | -20.0 | -25.0 | 7.82 | -0.13 | -0.13 | 0.78 | 0.0 | 0.0 | 0.34 | 0.0 | 17.24 | -3.39 | -132.19 | -1714.29 | -2.27 | -587.88 | -277.34 | -0.26 | -333.33 | 25.71 | -3.65 | -140.13 | -2507.14 | 0.04 | 9.04 | 40.5 |
| 22Q3 (12) | 9.45 | 12.9 | -18.6 | 3.35 | 1.82 | 32.94 | 8.12 | 6.98 | 26.88 | 0 | 0 | 0 | 3.01 | -19.09 | -8.23 | -0.2 | 47.37 | 77.53 | 3.68 | -28.68 | -24.44 | 30.74 | -27.07 | -11.75 | 3.72 | -5.82 | -17.33 | 0 | 0 | 0 | 8.79 | -4.25 | 74.06 | 0.15 | -11.76 | -11.76 | 7.83 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.34 | 0.0 | 17.24 | -1.46 | -15.87 | -184.88 | -0.33 | -135.71 | -111.83 | -0.06 | 57.14 | 87.5 | -1.52 | -8.57 | -222.58 | 0.04 | 9.02 | 35.08 |
| 22Q2 (11) | 8.37 | -2.56 | -2.11 | 3.29 | 53.02 | -11.8 | 7.59 | 7.36 | 18.97 | 0 | 0 | 0 | 3.72 | 41.98 | 16.98 | -0.38 | 63.46 | -11.76 | 5.16 | 17.27 | -12.54 | 42.16 | 12.1 | 8.11 | 3.95 | -10.02 | -5.28 | 0 | 0 | 0 | 9.18 | -5.07 | 81.78 | 0.17 | 0.0 | 0.0 | 7.83 | 0.0 | 14.64 | 0.78 | 0.0 | 0.0 | 0.34 | 17.24 | 17.24 | -1.26 | -51.81 | -148.28 | -0.14 | -158.33 | -103.8 | -0.14 | -240.0 | 70.83 | -1.4 | -91.78 | -165.73 | 0.03 | 16.04 | -1.99 |
| 22Q1 (10) | 8.59 | -40.47 | 39.22 | 2.15 | 0.0 | 5.91 | 7.07 | 7.45 | 11.16 | 0 | 0 | 0 | 2.62 | 0.0 | -26.82 | -1.04 | 31.13 | -550.0 | 4.4 | 0.23 | -41.49 | 37.61 | 8.45 | -17.08 | 4.39 | -2.23 | 24.72 | 0 | 0 | 0 | 9.67 | 97.75 | 91.87 | 0.17 | 6.25 | 21.43 | 7.83 | 0.0 | 14.64 | 0.78 | 0.0 | 20.0 | 0.29 | 0.0 | -23.68 | -0.83 | -495.24 | -124.7 | 0.24 | -81.25 | -94.55 | 0.1 | 128.57 | 125.64 | -0.73 | -421.43 | -124.58 | 0.03 | 1.86 | -13.22 |
| 21Q4 (9) | 14.43 | 24.29 | 163.8 | 2.15 | -14.68 | 34.38 | 6.58 | 2.81 | 0 | 0 | 0 | 0 | 2.62 | -20.12 | -33.5 | -1.51 | -69.66 | -318.84 | 4.39 | -9.86 | -44.92 | 34.68 | -0.46 | -26.47 | 4.49 | -0.22 | 44.37 | 0 | 0 | 0 | 4.89 | -3.17 | -40.22 | 0.16 | -5.88 | 6.67 | 7.83 | 0.0 | 14.64 | 0.78 | 0.0 | 20.0 | 0.29 | 0.0 | -23.68 | 0.21 | -87.79 | -94.66 | 1.28 | -54.12 | -74.25 | -0.35 | 27.08 | -9.38 | -0.14 | -111.29 | -103.88 | 0.03 | 4.83 | -14.49 |
| 21Q3 (8) | 11.61 | 35.79 | 166.9 | 2.52 | -32.44 | 180.0 | 6.4 | 0.31 | 0 | 0 | 0 | 0 | 3.28 | 3.14 | -25.96 | -0.89 | -161.76 | -523.81 | 4.87 | -17.46 | -37.4 | 34.84 | -10.67 | -23.08 | 4.5 | 7.91 | 71.1 | 0 | 0 | 0 | 5.05 | 0.0 | -35.75 | 0.17 | 0.0 | 13.33 | 7.83 | 14.64 | 14.47 | 0.78 | 0.0 | 20.0 | 0.29 | 0.0 | -23.68 | 1.72 | -34.1 | -46.91 | 2.79 | -24.18 | -34.81 | -0.48 | 0.0 | -4.35 | 1.24 | -41.78 | -55.4 | 0.03 | -20.9 | -23.99 |
| 21Q2 (7) | 8.55 | 38.57 | 125.0 | 3.73 | 83.74 | 448.53 | 6.38 | 0.31 | 31800.0 | 0 | 0 | 0 | 3.18 | -11.17 | -31.32 | -0.34 | -112.5 | -206.25 | 5.9 | -21.54 | -20.91 | 39.00 | -14.02 | 0 | 4.17 | 18.47 | 64.17 | 0 | 0 | 0 | 5.05 | 0.2 | -31.76 | 0.17 | 21.43 | 13.33 | 6.83 | 0.0 | -0.15 | 0.78 | 20.0 | 20.0 | 0.29 | -23.68 | -23.68 | 2.61 | -22.32 | -13.86 | 3.68 | -16.36 | -9.58 | -0.48 | -23.08 | 20.0 | 2.13 | -28.28 | -12.35 | 0.03 | 2.75 | 216.39 |
| 21Q1 (6) | 6.17 | 12.8 | 64.53 | 2.03 | 26.88 | 123.08 | 6.36 | 0 | 0 | 0 | 0 | 0 | 3.58 | -9.14 | -8.21 | -0.16 | -123.19 | -633.33 | 7.52 | -5.65 | 15.87 | 45.36 | -3.83 | 0 | 3.52 | 13.18 | 21.8 | 0 | 0 | 0 | 5.04 | -38.39 | -30.77 | 0.14 | -6.67 | -12.5 | 6.83 | 0.0 | -0.15 | 0.65 | 0.0 | 20.37 | 0.38 | 0.0 | 123.53 | 3.36 | -14.5 | 10.53 | 4.4 | -11.47 | 17.33 | -0.39 | -21.88 | 23.53 | 2.97 | -17.73 | 17.39 | 0.03 | 0.36 | 203.9 |
| 20Q4 (5) | 5.47 | 25.75 | -29.33 | 1.6 | 77.78 | -73.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | 3.94 | -11.06 | -6.64 | 0.69 | 228.57 | 245.0 | 7.97 | 2.44 | 31.74 | 47.16 | 4.14 | 0 | 3.11 | 18.25 | 0.0 | 0 | 0 | 0 | 8.18 | 4.07 | 935.44 | 0.15 | 0.0 | -6.25 | 6.83 | -0.15 | -0.15 | 0.65 | 0.0 | 20.37 | 0.38 | 0.0 | 123.53 | 3.93 | 21.3 | 30.56 | 4.97 | 16.12 | 33.6 | -0.32 | 30.43 | 30.43 | 3.61 | 29.86 | 41.57 | 0.03 | -6.82 | 208.64 |
| 20Q3 (4) | 4.35 | 14.47 | 0.0 | 0.9 | 32.35 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 4.43 | -4.32 | 0.0 | 0.21 | -34.38 | 0.0 | 7.78 | 4.29 | 0.0 | 45.29 | 0 | 0.0 | 2.63 | 3.54 | 0.0 | 0 | 0 | 0.0 | 7.86 | 6.22 | 0.0 | 0.15 | 0.0 | 0.0 | 6.84 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 3.24 | 6.93 | 0.0 | 4.28 | 5.16 | 0.0 | -0.46 | 23.33 | 0.0 | 2.78 | 14.4 | 0.0 | 0.04 | 229.24 | 0.0 |
