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) | 7.71 | 12.55 | 0 | 0 | 0 | 0 | 0 | 0 | 28.51 | -27.1 | 3.3 | -63.33 | 8.23 | 15.1 | 28.87 | 57.9 | 7.53 | -13.75 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 11.79 | 0.51 | 2.35 | 62.07 | 0.76 | 192.31 | 9.18 | -30.14 | 12.29 | -17.24 | -0.97 | 0 | 8.21 | -29.04 | -0.00 | 0 |
| 2022 (9) | 6.85 | -1.3 | 0 | 0 | 0 | 0 | 0 | 0 | 39.11 | -6.97 | 9.0 | 37.83 | 7.15 | -29.35 | 18.28 | -24.05 | 8.73 | 45.74 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 11.73 | 44.28 | 1.45 | 81.25 | 0.26 | -50.0 | 13.14 | 39.49 | 14.85 | 38.27 | -1.57 | 0 | 11.57 | 26.31 | -0.00 | 0 |
| 2021 (8) | 6.94 | 55.96 | 2.7 | -3.57 | 0.15 | 50.0 | 0 | 0 | 42.04 | 34.48 | 6.53 | 229.8 | 10.12 | 23.57 | 24.07 | -8.12 | 5.99 | -17.04 | 0 | 0 | 1.29 | 44.94 | 0.02 | 0.0 | 8.13 | 0.0 | 0.8 | 33.33 | 0.52 | -35.0 | 9.42 | 160.22 | 10.74 | 113.94 | -0.26 | 0 | 9.16 | 195.48 | 0.00 | -51.67 |
| 2020 (7) | 4.45 | 59.5 | 2.8 | -28.21 | 0.1 | 0 | 0 | 0 | 31.26 | 41.0 | 1.98 | 260.0 | 8.19 | 47.3 | 26.20 | 4.47 | 7.22 | -12.38 | 0 | 0 | 0.89 | 0 | 0.02 | -50.0 | 8.13 | 0.0 | 0.6 | 9.09 | 0.8 | 6.67 | 3.62 | 68.37 | 5.02 | 45.93 | -0.52 | 0 | 3.1 | 129.63 | 0.00 | -70.5 |
| 2019 (6) | 2.79 | -9.12 | 3.9 | 44.98 | 0 | 0 | 0 | 0 | 22.17 | -18.16 | 0.55 | -66.87 | 5.56 | -6.24 | 25.08 | 14.57 | 8.24 | 6.19 | 0 | 0 | 0 | 0 | 0.04 | -20.0 | 8.13 | 0.0 | 0.55 | 44.74 | 0.75 | 114.29 | 2.15 | -27.85 | 3.44 | -7.28 | -0.8 | 0 | 1.35 | -39.46 | 0.01 | -59.65 |
| 2018 (5) | 3.07 | -0.65 | 2.69 | 348.33 | 0 | 0 | 0 | 0 | 27.09 | 27.18 | 1.66 | 325.64 | 5.93 | -4.82 | 21.89 | -25.16 | 7.76 | 66.17 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 8.13 | 0.0 | 0.38 | 11.76 | 0.35 | -7.89 | 2.98 | 136.51 | 3.71 | 87.37 | -0.75 | 0 | 2.23 | 145.05 | 0.02 | -27.59 |
| 2017 (4) | 3.09 | -12.71 | 0.6 | 0 | 0 | 0 | 0 | 0 | 21.3 | 24.2 | 0.39 | -45.83 | 6.23 | 40.95 | 29.25 | 13.49 | 4.67 | 14.74 | 0 | 0 | 0 | 0 | 0.05 | 25.0 | 8.13 | 0.0 | 0.34 | 25.93 | 0.38 | 11.76 | 1.26 | -18.71 | 1.98 | -8.33 | -0.35 | 0 | 0.91 | -20.87 | 0.02 | 615.75 |
| 2016 (3) | 3.54 | -31.79 | 0 | 0 | 0 | 0 | 0 | 0 | 17.15 | 10.22 | 0.72 | -24.21 | 4.42 | 45.87 | 25.77 | 32.35 | 4.07 | 34.77 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 8.13 | -0.37 | 0.27 | 58.82 | 0.34 | 47.83 | 1.55 | -17.11 | 2.16 | -4.85 | -0.4 | 0 | 1.15 | -19.01 | 0.00 | 0 |
| 2015 (2) | 5.19 | 34.46 | 0 | 0 | 0 | 0 | 0 | 0 | 15.56 | -24.5 | 0.95 | -45.09 | 3.03 | -36.88 | 19.47 | -16.39 | 3.02 | -19.47 | 0 | 0 | 0 | 0 | 0.06 | 20.0 | 8.16 | -55.07 | 0.17 | 0 | 0.23 | -4.17 | 1.87 | 2.19 | 2.27 | 9.66 | -0.45 | 0 | 1.42 | 18.33 | 0.00 | 0 |
| 2014 (1) | 3.86 | -58.67 | 0 | 0 | 0 | 0 | 0 | 0 | 20.61 | 2.49 | 1.73 | 0 | 4.8 | -17.1 | 23.29 | -19.11 | 3.75 | -1.06 | 0 | 0 | 0 | 0 | 0.05 | -28.57 | 18.16 | 1.74 | 0 | 0 | 0.24 | -14.29 | 1.83 | 0 | 2.07 | 0 | -0.63 | 0 | 1.2 | 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) | 2.68 | -59.02 | -41.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.07 | 9.95 | 2.15 | 1.55 | 13.97 | 13.97 | 8.29 | 13.1 | -9.99 | 29.42 | 12.41 | -8.3 | 5.71 | 4.58 | -20.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | -50.0 | 11.84 | 0.0 | 0.42 | 2.68 | 0.0 | 14.04 | 0.64 | 0.0 | -15.79 | 9.8 | 18.79 | 15.29 | 13.11 | 13.41 | 12.92 | -0.88 | 2.22 | 23.48 | 8.92 | 21.36 | 21.36 | -0.00 | 51.46 | 51.75 |
| 24Q2 (19) | 6.54 | 7.21 | 86.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.34 | 24.41 | 2.09 | 1.36 | 58.14 | 97.1 | 7.33 | 3.09 | -11.58 | 26.17 | 2.54 | -5.58 | 5.46 | -11.94 | -32.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 100.0 | 11.84 | -0.25 | 0.42 | 2.68 | 14.04 | 14.04 | 0.64 | -15.79 | -15.79 | 8.25 | -17.83 | 15.55 | 11.56 | -12.09 | 12.78 | -0.9 | 13.46 | 28.0 | 7.35 | -18.33 | 24.79 | -0.00 | -3.1 | 3.39 |
| 24Q1 (18) | 6.1 | -20.88 | 0.49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.9 | -14.12 | -10.06 | 0.86 | 26.47 | 50.88 | 7.11 | -13.61 | 3.34 | 25.52 | -11.56 | 27.42 | 6.2 | -17.66 | -28.82 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 11.87 | 0.68 | 0.68 | 2.35 | 0.0 | 62.07 | 0.76 | 0.0 | 192.31 | 10.04 | 9.37 | -26.82 | 13.15 | 7.0 | -14.78 | -1.04 | -7.22 | 23.53 | 9.0 | 9.62 | -27.18 | -0.00 | 1.96 | -106.06 |
| 23Q4 (17) | 7.71 | 69.08 | 12.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.87 | -13.04 | -2.69 | 0.68 | -50.0 | -19.05 | 8.23 | -10.64 | 15.1 | 28.86 | -10.05 | 57.85 | 7.53 | 5.17 | -13.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 0.0 | 11.79 | 0.0 | 0.51 | 2.35 | 0.0 | 62.07 | 0.76 | 0.0 | 192.31 | 9.18 | 8.0 | -30.14 | 12.29 | 5.86 | -17.24 | -0.97 | 15.65 | 38.22 | 8.21 | 11.7 | -29.04 | -0.00 | 1.66 | -106.29 |
| 23Q3 (16) | 4.56 | 29.91 | -69.74 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.9 | 9.87 | -13.19 | 1.36 | 97.1 | -43.33 | 9.21 | 11.1 | 0.0 | 32.08 | 15.74 | 50.3 | 7.16 | -11.6 | -24.39 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.04 | 300.0 | 33.33 | 11.79 | 0.0 | 1.38 | 2.35 | 0.0 | 62.07 | 0.76 | 0.0 | 192.31 | 8.5 | 19.05 | -30.89 | 11.61 | 13.27 | -17.13 | -1.15 | 8.0 | -167.44 | 7.35 | 24.79 | -38.08 | -0.00 | 2.81 | 0 |
| 23Q2 (15) | 3.51 | -42.17 | -88.26 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 7.19 | 9.6 | -38.18 | 0.69 | 21.05 | -76.04 | 8.29 | 20.49 | -24.43 | 27.72 | 38.38 | 12.15 | 8.1 | -7.0 | 4.92 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.01 | -50.0 | 0.0 | 11.79 | 0.0 | 1.38 | 2.35 | 62.07 | 62.07 | 0.76 | 192.31 | 192.31 | 7.14 | -47.96 | -27.88 | 10.25 | -33.57 | -11.71 | -1.25 | 8.09 | -184.09 | 5.89 | -52.35 | -37.74 | -0.00 | -119.9 | 0 |
| 23Q1 (14) | 6.07 | -11.39 | -16.96 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.56 | -7.08 | -42.05 | 0.57 | -32.14 | -80.14 | 6.88 | -3.78 | -34.66 | 20.03 | 9.56 | -18.08 | 8.71 | -0.23 | 34.41 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | -33.33 | 100.0 | 11.79 | 0.51 | 45.02 | 1.45 | 0.0 | 81.25 | 0.26 | 0.0 | -50.0 | 13.72 | 4.41 | 11.64 | 15.43 | 3.91 | 13.37 | -1.36 | 13.38 | -240.0 | 12.36 | 6.83 | 3.95 | -0.00 | 1.85 | -144.49 |
| 22Q4 (13) | 6.85 | -54.55 | -1.3 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.06 | -22.42 | -36.4 | 0.84 | -65.0 | -59.22 | 7.15 | -22.37 | -29.35 | 18.28 | -14.35 | -24.05 | 8.73 | -7.81 | 45.74 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | 50.0 | 11.73 | 0.86 | 44.28 | 1.45 | 0.0 | 81.25 | 0.26 | 0.0 | -50.0 | 13.14 | 6.83 | 39.49 | 14.85 | 6.0 | 38.27 | -1.57 | -265.12 | -503.85 | 11.57 | -2.53 | 26.31 | -0.00 | 0 | -120.14 |
| 22Q3 (12) | 15.07 | -49.6 | 118.72 | 0 | 0 | -100.0 | 0.1 | -33.33 | -33.33 | 0 | 0 | 0 | 9.1 | -21.75 | -11.99 | 2.4 | -16.67 | 24.35 | 9.21 | -16.04 | -3.66 | 21.34 | -13.63 | -9.64 | 9.47 | 22.67 | 62.71 | 0 | 0 | 0 | 0.72 | -40.5 | -45.86 | 0.03 | 200.0 | 50.0 | 11.63 | 0.0 | 43.05 | 1.45 | 0.0 | 81.25 | 0.26 | 0.0 | -50.0 | 12.3 | 24.24 | 67.12 | 14.01 | 20.67 | 61.41 | -0.43 | 2.27 | -43.33 | 11.87 | 25.48 | 68.13 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | 29.9 | 309.03 | 280.41 | 0 | -100.0 | -100.0 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 11.63 | 2.74 | 12.8 | 2.88 | 0.35 | 107.19 | 10.97 | 4.18 | 23.26 | 24.71 | 1.08 | 7.32 | 7.72 | 19.14 | 44.57 | 0 | 0 | 0 | 1.21 | -3.2 | -11.03 | 0.01 | 0.0 | -50.0 | 11.63 | 43.05 | 43.05 | 1.45 | 81.25 | 141.67 | 0.26 | -50.0 | -67.5 | 9.9 | -19.45 | 60.71 | 11.61 | -14.7 | 53.57 | -0.44 | -10.0 | 13.73 | 9.46 | -20.44 | 67.43 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 7.31 | 5.33 | 18.48 | 1.7 | -37.04 | -41.78 | 0.15 | 0.0 | 50.0 | 0 | 0 | 0 | 11.32 | 1.98 | 10.01 | 2.87 | 39.32 | 151.75 | 10.53 | 4.05 | 16.87 | 24.45 | 1.56 | -2.1 | 6.48 | 8.18 | 10.02 | 0 | 0 | 0 | 1.25 | -3.1 | 43.68 | 0.01 | -50.0 | -50.0 | 8.13 | 0.0 | 0.0 | 0.8 | 0.0 | 33.33 | 0.52 | 0.0 | -35.0 | 12.29 | 30.47 | 157.65 | 13.61 | 26.72 | 120.94 | -0.4 | -53.85 | 16.67 | 11.89 | 29.8 | 177.16 | 0.00 | -55.56 | -65.4 |
| 21Q4 (9) | 6.94 | 0.73 | 55.96 | 2.7 | -14.29 | -3.57 | 0.15 | 0.0 | 50.0 | 0 | 0 | 0 | 11.1 | 7.35 | 16.47 | 2.06 | 6.74 | 182.19 | 10.12 | 5.86 | 23.57 | 24.07 | 1.9 | -8.15 | 5.99 | 2.92 | -17.04 | 0 | 0 | 0 | 1.29 | -3.01 | 44.94 | 0.02 | 0.0 | 0.0 | 8.13 | 0.0 | 0.0 | 0.8 | 0.0 | 33.33 | 0.52 | 0.0 | -35.0 | 9.42 | 27.99 | 160.22 | 10.74 | 23.73 | 113.94 | -0.26 | 13.33 | 50.0 | 9.16 | 29.75 | 195.48 | 0.00 | -9.61 | -51.67 |
| 21Q3 (8) | 6.89 | -12.34 | 85.71 | 3.15 | 20.23 | 125.0 | 0.15 | -6.25 | 0 | 0 | 0 | 0 | 10.34 | 0.29 | 21.36 | 1.93 | 38.85 | 250.91 | 9.56 | 7.42 | 24.8 | 23.62 | 2.59 | -14.02 | 5.82 | 8.99 | -24.22 | 0 | 0 | 0 | 1.33 | -2.21 | 0 | 0.02 | 0.0 | -33.33 | 8.13 | 0.0 | 0.0 | 0.8 | 33.33 | 33.33 | 0.52 | -35.0 | -35.0 | 7.36 | 19.48 | 153.79 | 8.68 | 14.81 | 102.33 | -0.3 | 41.18 | 55.22 | 7.06 | 24.96 | 216.59 | 0.00 | -37.88 | -81.04 |
| 21Q2 (7) | 7.86 | 27.39 | 159.41 | 2.62 | -10.27 | 49.71 | 0.16 | 60.0 | 0 | 0 | 0 | 0 | 10.31 | 0.19 | 33.2 | 1.39 | 21.93 | 195.74 | 8.9 | -1.22 | 26.96 | 23.03 | -7.79 | 0 | 5.34 | -9.34 | -32.32 | 0 | 0 | 0 | 1.36 | 56.32 | 0 | 0.02 | 0.0 | -33.33 | 8.13 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 6.16 | 29.14 | 163.25 | 7.56 | 22.73 | 102.14 | -0.51 | -6.25 | 31.08 | 5.65 | 31.7 | 253.12 | 0.00 | 38.62 | -73.98 |
| 21Q1 (6) | 6.17 | 38.65 | 64.1 | 2.92 | 4.29 | -7.3 | 0.1 | 0.0 | 0 | 0 | 0 | 0 | 10.29 | 7.97 | 88.46 | 1.14 | 56.16 | 375.0 | 9.01 | 10.01 | 88.89 | 24.97 | -4.72 | 0 | 5.89 | -18.42 | -24.58 | 0 | 0 | 0 | 0.87 | -2.25 | 0 | 0.02 | 0.0 | -50.0 | 8.13 | 0.0 | 0.0 | 0.6 | 0.0 | 9.09 | 0.8 | 0.0 | 6.67 | 4.77 | 31.77 | 100.42 | 6.16 | 22.71 | 67.39 | -0.48 | 7.69 | 42.17 | 4.29 | 38.39 | 176.77 | 0.00 | -37.91 | -79.12 |
| 20Q4 (5) | 4.45 | 19.95 | 59.5 | 2.8 | 100.0 | -28.21 | 0.1 | 0 | 0 | 0 | 0 | 0 | 9.53 | 11.85 | 54.71 | 0.73 | 32.73 | 711.11 | 8.19 | 6.92 | 47.3 | 26.21 | -4.61 | 0 | 7.22 | -5.99 | -12.38 | 0 | 0 | 0 | 0.89 | 0 | 0 | 0.02 | -33.33 | -50.0 | 8.13 | 0.0 | 0.0 | 0.6 | 0.0 | 9.09 | 0.8 | 0.0 | 6.67 | 3.62 | 24.83 | 68.37 | 5.02 | 17.02 | 45.93 | -0.52 | 22.39 | 35.0 | 3.1 | 39.01 | 129.63 | 0.00 | -64.54 | -70.5 |
| 20Q3 (4) | 3.71 | 22.44 | 0.0 | 1.4 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.52 | 10.08 | 0.0 | 0.55 | 17.02 | 0.0 | 7.66 | 9.27 | 0.0 | 27.47 | 0 | 0.0 | 7.68 | -2.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 8.13 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 2.9 | 23.93 | 0.0 | 4.29 | 14.71 | 0.0 | -0.67 | 9.46 | 0.0 | 2.23 | 39.38 | 0.0 | 0.01 | -14.75 | 0.0 |
