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) | 9.48 | 78.53 | 7.09 | 254.5 | 0.24 | -48.94 | 0 | 0 | 20.35 | 19.71 | 0.14 | 0 | 2.07 | -9.61 | 10.17 | -24.49 | 7.22 | 53.94 | 5.44 | 51.11 | 26.55 | 18.74 | 19.29 | -3.55 | 17.09 | 13.25 | 0 | 0 | 0.11 | 0.0 | 0.11 | 0 | 0.22 | 0 | -0.01 | 0 | 0.1 | 0 | 0.21 | -6.71 |
| 2022 (9) | 5.31 | 17.48 | 2.0 | 55.04 | 0.47 | -79.2 | 0 | 0 | 17.0 | -1.62 | -2.44 | 0 | 2.29 | -27.76 | 13.47 | -26.57 | 4.69 | -34.04 | 3.6 | 31.39 | 22.36 | 5.42 | 20.0 | -4.08 | 15.09 | 1.55 | 1.26 | 0.0 | 0.11 | 0.0 | -3.22 | 0 | -1.86 | 0 | -0.03 | 0 | -3.25 | 0 | 0.22 | 5.51 |
| 2021 (8) | 4.52 | 14.14 | 1.29 | 514.29 | 2.26 | -41.75 | 0 | 0 | 17.28 | 20.25 | -2.0 | 0 | 3.17 | 62.56 | 18.34 | 35.19 | 7.11 | -10.9 | 2.74 | 74.52 | 21.21 | 2.61 | 20.85 | -3.56 | 14.86 | 4.21 | 1.26 | 0.0 | 0.11 | 0.0 | -0.69 | 0 | 0.67 | -74.62 | -0.08 | 0 | -0.77 | 0 | 0.21 | -3.09 |
| 2020 (7) | 3.96 | -25.84 | 0.21 | -46.15 | 3.88 | -4.2 | 0 | 0 | 14.37 | -4.96 | -0.22 | 0 | 1.95 | -8.88 | 13.57 | -4.12 | 7.98 | -1.72 | 1.57 | 27.64 | 20.67 | -15.11 | 21.62 | -3.7 | 14.26 | 20.24 | 1.26 | 0.0 | 0.11 | 0.0 | 1.27 | -15.33 | 2.64 | -7.69 | -0.13 | 0 | 1.14 | -19.72 | 0.22 | -12.26 |
| 2019 (6) | 5.34 | 3.89 | 0.39 | -2.5 | 4.05 | 32.35 | 0 | 0 | 15.12 | -21.74 | -0.61 | 0 | 2.14 | -14.74 | 14.15 | 8.94 | 8.12 | 3.7 | 1.23 | 43.02 | 24.35 | 33.5 | 22.45 | 0.72 | 11.86 | 0.0 | 1.26 | 0.0 | 0.11 | 0.0 | 1.5 | -31.51 | 2.86 | -19.44 | -0.08 | 0 | 1.42 | -33.33 | 0.25 | -2.88 |
| 2018 (5) | 5.14 | -7.89 | 0.4 | 0.0 | 3.06 | -3.47 | 0 | 0 | 19.32 | -5.62 | 0.01 | -97.56 | 2.51 | -30.66 | 12.99 | -26.54 | 7.83 | 16.17 | 0.86 | 6.17 | 18.24 | 7.04 | 22.29 | 9.1 | 11.86 | 0.0 | 1.26 | 4.13 | 0.11 | 0.0 | 2.19 | -3.95 | 3.55 | -1.39 | -0.06 | 0 | 2.13 | -4.48 | 0.25 | -5.78 |
| 2017 (4) | 5.58 | -27.72 | 0.4 | 300.0 | 3.17 | -14.09 | 0 | 0 | 20.47 | 10.83 | 0.41 | -45.33 | 3.62 | 95.68 | 17.68 | 76.56 | 6.74 | 10.31 | 0.81 | 268.18 | 17.04 | 6.9 | 20.43 | 18.78 | 11.86 | 16.39 | 1.21 | 6.14 | 0.11 | 0.0 | 2.28 | -11.97 | 3.6 | -6.25 | -0.05 | 0 | 2.23 | -12.55 | 0.27 | -11.51 |
| 2016 (3) | 7.72 | -24.09 | 0.1 | 0 | 3.69 | -1.34 | 0 | 0 | 18.47 | 15.65 | 0.75 | 1775.0 | 1.85 | -43.94 | 10.02 | -51.53 | 6.11 | 44.79 | 0.22 | -4.35 | 15.94 | 40.81 | 17.2 | 27.12 | 10.19 | 0.0 | 1.14 | 0.0 | 0.11 | 0.0 | 2.59 | 23.92 | 3.84 | 14.97 | -0.04 | 0 | 2.55 | 20.28 | 0.30 | -4.27 |
| 2015 (2) | 10.17 | -44.15 | 0 | 0 | 3.74 | 40.07 | 0 | 0 | 15.97 | -22.02 | 0.04 | -96.69 | 3.3 | 23.6 | 20.66 | 58.5 | 4.22 | 17.22 | 0.23 | 0.0 | 11.32 | 3.38 | 13.53 | 66.22 | 10.19 | 8.75 | 1.14 | 11.76 | 0.11 | 0.0 | 2.09 | -47.88 | 3.34 | -34.89 | 0.03 | 0.0 | 2.12 | -47.52 | 0.32 | 2.22 |
| 2014 (1) | 18.21 | 83.57 | 1.5 | -20.63 | 2.67 | 161.76 | 0 | 0 | 20.48 | 17.16 | 1.21 | -27.11 | 2.67 | -53.57 | 13.04 | -60.37 | 3.6 | -15.29 | 0.23 | -25.81 | 10.95 | 122.56 | 8.14 | 91.08 | 9.37 | 18.46 | 1.02 | 20.0 | 0.11 | 0.0 | 4.01 | -12.06 | 5.13 | -7.07 | 0.03 | -80.0 | 4.04 | -14.23 | 0.31 | 16.17 |
| 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) | 5.92 | 1.02 | 3.86 | 4.6 | -6.12 | -38.26 | 0.57 | -35.96 | -33.72 | 0 | 0 | 0 | 4.81 | -38.33 | -9.25 | 0.22 | -66.67 | 0 | 2.54 | -29.44 | -10.25 | 9.46 | -28.16 | -41.49 | 4.99 | -4.59 | -37.78 | 5.95 | 0.51 | 14.64 | 24.41 | -2.32 | 0.25 | 18.86 | -0.42 | -3.38 | 16.59 | 0.0 | 9.94 | 0.01 | 0.0 | 0 | 0.11 | 0.0 | 0.0 | 0.93 | 30.99 | 564.29 | 1.05 | 26.51 | 337.5 | 0.12 | 20.0 | 500.0 | 1.05 | 29.63 | 556.25 | 0.18 | 0.48 | -20.79 |
| 24Q2 (19) | 5.86 | 23.37 | -0.17 | 4.9 | -25.64 | -5.04 | 0.89 | -16.82 | -2.2 | 0 | 0 | 0 | 7.8 | 5.26 | 88.86 | 0.66 | 53.49 | 6500.0 | 3.6 | -40.5 | 45.75 | 13.16 | -48.48 | -9.67 | 5.23 | -20.64 | -25.5 | 5.92 | 4.96 | 11.49 | 24.99 | 2.59 | 0.85 | 18.94 | -0.89 | -3.96 | 16.59 | -2.93 | 9.94 | 0.01 | 0 | 0 | 0.11 | 0.0 | 0.0 | 0.71 | 31.48 | 446.15 | 0.83 | 29.69 | 245.83 | 0.1 | 150.0 | 400.0 | 0.81 | 39.66 | 440.0 | 0.17 | -1.72 | -20.98 |
| 24Q1 (18) | 4.75 | -49.89 | 36.49 | 6.59 | -7.05 | 83.06 | 1.07 | 345.83 | 245.16 | 0 | 0 | 0 | 7.41 | 8.33 | 82.06 | 0.43 | 0 | 230.77 | 6.05 | 192.27 | 87.89 | 25.55 | 151.05 | 30.6 | 6.59 | -8.73 | 28.96 | 5.64 | 3.68 | 43.88 | 24.36 | -8.25 | 11.08 | 19.11 | -0.93 | -3.68 | 17.09 | 0.0 | 13.25 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | 0.54 | 390.91 | 117.42 | 0.64 | 190.91 | 136.99 | 0.04 | 500.0 | 300.0 | 0.58 | 480.0 | 118.59 | 0.18 | -13.4 | -19.33 |
| 23Q4 (17) | 9.48 | 66.32 | 78.53 | 7.09 | -4.83 | 254.5 | 0.24 | -72.09 | -48.94 | 0 | 0 | 0 | 6.84 | 29.06 | 70.57 | 0 | 0 | 100.0 | 2.07 | -26.86 | -9.61 | 10.18 | -37.03 | -24.45 | 7.22 | -9.98 | 53.94 | 5.44 | 4.82 | 51.11 | 26.55 | 9.03 | 18.74 | 19.29 | -1.18 | -3.55 | 17.09 | 13.25 | 13.25 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | 0.11 | -21.43 | 103.42 | 0.22 | -8.33 | 111.83 | -0.01 | -150.0 | 66.67 | 0.1 | -37.5 | 103.08 | 0.21 | -7.38 | -6.71 |
| 23Q3 (16) | 5.7 | -2.9 | 120.93 | 7.45 | 44.38 | 10542.86 | 0.86 | -5.49 | 75.51 | 0 | 0 | 0 | 5.3 | 28.33 | 11.81 | 0 | -100.0 | 100.0 | 2.83 | 14.57 | -19.37 | 16.16 | 10.91 | -12.19 | 8.02 | 14.25 | 71.0 | 5.19 | -2.26 | 52.65 | 24.35 | -1.74 | 11.09 | 19.52 | -1.01 | -3.41 | 15.09 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.11 | 0.0 | 0.0 | 0.14 | 7.69 | 105.32 | 0.24 | 0.0 | 119.05 | 0.02 | 0.0 | 140.0 | 0.16 | 6.67 | 105.97 | 0.22 | 0.24 | 3.18 |
| 23Q2 (15) | 5.87 | 68.68 | 72.14 | 5.16 | 43.33 | 1620.0 | 0.91 | 193.55 | -20.18 | 0 | 0 | 0 | 4.13 | 1.47 | 13.46 | 0.01 | -92.31 | 101.03 | 2.47 | -23.29 | -7.14 | 14.57 | -25.51 | 0.69 | 7.02 | 37.38 | 35.0 | 5.31 | 35.46 | 53.03 | 24.78 | 13.0 | 11.47 | 19.72 | -0.6 | -3.62 | 15.09 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.11 | 0.0 | 0.0 | 0.13 | 104.19 | 105.6 | 0.24 | 113.87 | 125.0 | 0.02 | 200.0 | 120.0 | 0.15 | 104.81 | 106.2 | 0.22 | 0.34 | 4.05 |
| 23Q1 (14) | 3.48 | -34.46 | 16.0 | 3.6 | 80.0 | 179.07 | 0.31 | -34.04 | -85.78 | 0 | 0 | 0 | 4.07 | 1.5 | -11.71 | 0.13 | 122.03 | 121.67 | 3.22 | 40.61 | 12.2 | 19.56 | 45.22 | 25.9 | 5.11 | 8.96 | -27.82 | 3.92 | 8.89 | 21.36 | 21.93 | -1.92 | 6.2 | 19.84 | -0.8 | -4.15 | 15.09 | 0.0 | 1.21 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -3.1 | 3.73 | -140.31 | -1.73 | 6.99 | -2571.43 | -0.02 | 33.33 | 77.78 | -3.12 | 4.0 | -126.09 | 0.22 | 0.14 | 5.92 |
| 22Q4 (13) | 5.31 | 105.81 | 17.48 | 2.0 | 2757.14 | 55.04 | 0.47 | -4.08 | -79.2 | 0 | 0 | 0 | 4.01 | -15.4 | -34.05 | -0.59 | -110.71 | -7.27 | 2.29 | -34.76 | -27.76 | 13.47 | -26.81 | -26.61 | 4.69 | 0.0 | -34.04 | 3.6 | 5.88 | 31.39 | 22.36 | 2.01 | 5.42 | 20.0 | -1.04 | -4.08 | 15.09 | 0.0 | 1.55 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -3.22 | -22.43 | -366.67 | -1.86 | -47.62 | -377.61 | -0.03 | 40.0 | 62.5 | -3.25 | -21.27 | -322.08 | 0.22 | 2.44 | 5.51 |
| 22Q3 (12) | 2.58 | -24.34 | -36.3 | 0.07 | -76.67 | -95.3 | 0.49 | -57.02 | -84.14 | 0 | 0 | 0 | 4.74 | 30.22 | 17.04 | -0.28 | 71.13 | 61.64 | 3.51 | 31.95 | 71.22 | 18.41 | 27.18 | 36.02 | 4.69 | -9.81 | -39.87 | 3.4 | -2.02 | 155.64 | 21.92 | -1.39 | 14.41 | 20.21 | -1.22 | -3.85 | 15.09 | 0.0 | 2.24 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -2.63 | -13.36 | -1778.57 | -1.26 | -31.25 | -202.44 | -0.05 | 50.0 | 58.33 | -2.68 | -10.74 | -930.77 | 0.21 | 1.08 | 1.7 |
| 22Q2 (11) | 3.41 | 13.67 | -32.87 | 0.3 | -76.74 | -70.3 | 1.14 | -47.71 | -68.07 | 0 | 0 | 0 | 3.64 | -21.04 | -2.41 | -0.97 | -61.67 | -273.08 | 2.66 | -7.32 | 45.36 | 14.47 | -6.86 | 11.19 | 5.2 | -26.55 | -36.51 | 3.47 | 7.43 | 158.96 | 22.23 | 7.65 | 4.42 | 20.46 | -1.16 | -3.76 | 15.09 | 1.21 | 2.24 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -2.32 | -79.84 | -493.22 | -0.96 | -1471.43 | -149.23 | -0.1 | -11.11 | 23.08 | -2.42 | -75.36 | -626.09 | 0.21 | 2.14 | 1.11 |
| 22Q1 (10) | 3.0 | -33.63 | -12.02 | 1.29 | 0.0 | 59.26 | 2.18 | -3.54 | -31.66 | 0 | 0 | 0 | 4.61 | -24.18 | 35.19 | -0.6 | -9.09 | -30.43 | 2.87 | -9.46 | 47.94 | 15.54 | -15.35 | 16.14 | 7.08 | -0.42 | -7.81 | 3.23 | 17.88 | 121.23 | 20.65 | -2.64 | 0.44 | 20.7 | -0.72 | -3.41 | 14.91 | 0.34 | 1.02 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -1.29 | -86.96 | -259.26 | 0.07 | -89.55 | -96.79 | -0.09 | -12.5 | 47.06 | -1.38 | -79.22 | -315.62 | 0.21 | -0.25 | -1.62 |
| 21Q4 (9) | 4.52 | 11.6 | 14.14 | 1.29 | -13.42 | 514.29 | 2.26 | -26.86 | -41.75 | 0 | 0 | 0 | 6.08 | 50.12 | 53.54 | -0.55 | 24.66 | -450.0 | 3.17 | 54.63 | 62.56 | 18.36 | 35.65 | 35.36 | 7.11 | -8.85 | -10.9 | 2.74 | 106.02 | 74.52 | 21.21 | 10.7 | 2.61 | 20.85 | -0.81 | -3.56 | 14.86 | 0.68 | 4.21 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.69 | -392.86 | -154.33 | 0.67 | -45.53 | -74.62 | -0.08 | 33.33 | 38.46 | -0.77 | -196.15 | -167.54 | 0.21 | -1.26 | -3.09 |
| 21Q3 (8) | 4.05 | -20.28 | 54.58 | 1.49 | 47.52 | 192.16 | 3.09 | -13.45 | -25.54 | 0 | 0 | 0 | 4.05 | 8.58 | 36.82 | -0.73 | -180.77 | -421.43 | 2.05 | 12.02 | 7.89 | 13.53 | 3.96 | 6.47 | 7.8 | -4.76 | -7.14 | 1.33 | -0.75 | 13.68 | 19.16 | -10.0 | -7.84 | 21.02 | -1.13 | -3.93 | 14.76 | 0.0 | 25.51 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.14 | -123.73 | -110.14 | 1.23 | -36.92 | -55.11 | -0.12 | 7.69 | 14.29 | -0.26 | -156.52 | -120.97 | 0.21 | 0.5 | -11.82 |
| 21Q2 (7) | 5.08 | 48.97 | 99.22 | 1.01 | 24.69 | -22.31 | 3.57 | 11.91 | 128.85 | 0 | 0 | 0 | 3.73 | 9.38 | -10.55 | -0.26 | 43.48 | -1400.0 | 1.83 | -5.67 | -25.0 | 13.02 | -2.72 | 0 | 8.19 | 6.64 | 0.12 | 1.34 | -8.22 | 21.82 | 21.29 | 3.55 | -11.88 | 21.26 | -0.79 | -3.84 | 14.76 | 0.0 | 24.45 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.59 | -27.16 | -61.18 | 1.95 | -10.55 | -32.29 | -0.13 | 23.53 | 0.0 | 0.46 | -28.12 | -66.91 | 0.21 | -0.62 | -12.9 |
| 21Q1 (6) | 3.41 | -13.89 | -23.71 | 0.81 | 285.71 | 800.0 | 3.19 | -17.78 | -35.81 | 0 | 0 | 0 | 3.41 | -13.89 | 3.65 | -0.46 | -360.0 | 0 | 1.94 | -0.51 | 4.86 | 13.38 | -1.34 | 0 | 7.68 | -3.76 | -10.07 | 1.46 | -7.01 | 21.67 | 20.56 | -0.53 | -11.99 | 21.43 | -0.88 | -3.86 | 14.76 | 3.51 | 24.45 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.81 | -36.22 | -46.0 | 2.18 | -17.42 | -23.78 | -0.17 | -30.77 | -30.77 | 0.64 | -43.86 | -53.28 | 0.21 | -1.74 | -13.03 |
| 20Q4 (5) | 3.96 | 51.15 | -25.84 | 0.21 | -58.82 | -46.15 | 3.88 | -6.51 | -4.2 | 0 | 0 | 0 | 3.96 | 33.78 | -12.58 | -0.1 | 28.57 | -152.63 | 1.95 | 2.63 | -8.88 | 13.56 | 6.7 | 0 | 7.98 | -5.0 | -1.72 | 1.57 | 34.19 | 27.64 | 20.67 | -0.58 | -15.11 | 21.62 | -1.19 | -3.7 | 14.26 | 21.26 | 20.24 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 1.27 | -7.97 | -15.33 | 2.64 | -3.65 | -7.69 | -0.13 | 7.14 | -62.5 | 1.14 | -8.06 | -19.72 | 0.22 | -10.15 | -12.26 |
| 20Q3 (4) | 2.62 | 2.75 | 0.0 | 0.51 | -60.77 | 0.0 | 4.15 | 166.03 | 0.0 | 0 | 0 | 0.0 | 2.96 | -29.02 | 0.0 | -0.14 | -800.0 | 0.0 | 1.9 | -22.13 | 0.0 | 12.71 | 0 | 0.0 | 8.4 | 2.69 | 0.0 | 1.17 | 6.36 | 0.0 | 20.79 | -13.95 | 0.0 | 21.88 | -1.04 | 0.0 | 11.76 | -0.84 | 0.0 | 1.26 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 1.38 | -9.21 | 0.0 | 2.74 | -4.86 | 0.0 | -0.14 | -7.69 | 0.0 | 1.24 | -10.79 | 0.0 | 0.24 | -0.73 | 0.0 |
