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) | 9.23 | -39.67 | 5.49 | -31.29 | 0 | 0 | 0 | 0 | 77.08 | -25.19 | 5.78 | -37.11 | 5.77 | -42.98 | 7.49 | -23.78 | 15.79 | -25.45 | 13.7 | 18.82 | 4.85 | 13.58 | 0.27 | -22.86 | 15.08 | 0.2 | 6.69 | 16.15 | 0.95 | -48.09 | 11.87 | 0.42 | 19.52 | 0.62 | -0.94 | 0 | 10.93 | 0.55 | 0.00 | -75.13 |
| 2022 (9) | 15.3 | 16.7 | 7.99 | -23.83 | 0.01 | 0.0 | 0 | 0 | 103.04 | 27.83 | 9.19 | 78.45 | 10.12 | 3.37 | 9.82 | -19.13 | 21.18 | -11.6 | 11.53 | 45.4 | 4.27 | -33.39 | 0.35 | -23.91 | 15.05 | 0.33 | 5.76 | 11.41 | 1.83 | 205.0 | 11.82 | 35.4 | 19.4 | 33.89 | -0.95 | 0 | 10.87 | 57.54 | 0.00 | -84.45 |
| 2021 (8) | 13.11 | 22.52 | 10.49 | 36.06 | 0.01 | -99.67 | 0 | 0 | 80.61 | -5.15 | 5.15 | 49.71 | 9.79 | 5.95 | 12.14 | 11.71 | 23.96 | 38.9 | 7.93 | 49.34 | 6.41 | 4830.77 | 0.46 | -17.86 | 15.0 | 0.47 | 5.17 | 6.6 | 0.6 | 100.0 | 8.73 | 38.35 | 14.49 | 26.44 | -1.83 | 0 | 6.9 | 20.84 | 0.00 | 3.62 |
| 2020 (7) | 10.7 | 21.45 | 7.71 | 135.78 | 3.01 | 30000.0 | 1.2 | 0.0 | 84.99 | -16.87 | 3.44 | -29.51 | 9.24 | 7.69 | 10.87 | 29.55 | 17.25 | -27.31 | 5.31 | 33.42 | 0.13 | -98.5 | 0.56 | -13.85 | 14.93 | 0.54 | 4.85 | 11.24 | 0.3 | -66.29 | 6.31 | -14.84 | 11.46 | -9.48 | -0.6 | 0 | 5.71 | -19.69 | 0.00 | -62.19 |
| 2019 (6) | 8.81 | 10.96 | 3.27 | -14.17 | 0.01 | -99.87 | 1.2 | 0 | 102.24 | 0.69 | 4.88 | -21.04 | 8.58 | -18.13 | 8.39 | -18.69 | 23.73 | -9.39 | 3.98 | 56.69 | 8.64 | 301.86 | 0.65 | -1.52 | 14.85 | 15.47 | 4.36 | 16.58 | 0.89 | 9.88 | 7.41 | 4.66 | 12.66 | 8.86 | -0.3 | 0 | 7.11 | 14.86 | 0.01 | -7.09 |
| 2018 (5) | 7.94 | 55.69 | 3.81 | -39.33 | 7.91 | 683.17 | 0 | 0 | 101.54 | 19.28 | 6.18 | 0 | 10.48 | 1.45 | 10.32 | -14.94 | 26.19 | 16.35 | 2.54 | -13.31 | 2.15 | -86.71 | 0.66 | 73.68 | 12.86 | 17.98 | 3.74 | 0.0 | 0.81 | 0 | 7.08 | 83.42 | 11.63 | 53.03 | -0.89 | 0 | 6.19 | 102.95 | 0.01 | -17.65 |
| 2017 (4) | 5.1 | -36.01 | 6.28 | 15.23 | 1.01 | 0 | 0.9 | 12.5 | 85.13 | -1.0 | -1.18 | 0 | 10.33 | 8.51 | 12.13 | 9.6 | 22.51 | 0.09 | 2.93 | 5.02 | 16.18 | 68.02 | 0.38 | 5.56 | 10.9 | 0.65 | 3.74 | 13.68 | 0 | 0 | 3.86 | -58.98 | 7.6 | -40.16 | -0.81 | 0 | 3.05 | -71.5 | 0.02 | 5301.05 |
| 2016 (3) | 7.97 | 62.99 | 5.45 | -4.22 | 0 | 0 | 0.8 | 33.33 | 85.99 | -3.6 | 4.47 | 3.71 | 9.52 | -0.21 | 11.07 | 3.52 | 22.49 | -10.4 | 2.79 | 42.35 | 9.63 | 66.61 | 0.36 | 0.0 | 10.83 | 1.69 | 3.29 | 15.03 | 0 | 0 | 9.41 | 9.93 | 12.7 | 11.21 | 1.29 | -7.86 | 10.7 | 7.43 | 0.00 | -52.92 |
| 2015 (2) | 4.89 | 47.73 | 5.69 | 78.93 | 2.87 | 3.99 | 0.6 | 0 | 89.2 | -0.98 | 4.31 | 12.83 | 9.54 | 27.71 | 10.70 | 28.97 | 25.1 | -18.27 | 1.96 | 532.26 | 5.78 | 0.52 | 0.36 | -28.0 | 10.65 | 1.72 | 2.86 | 15.32 | 0 | 0 | 8.56 | 9.32 | 11.42 | 10.77 | 1.4 | 13.82 | 9.96 | 9.93 | 0.00 | 88.19 |
| 2014 (1) | 3.31 | -15.56 | 3.18 | -39.77 | 2.76 | 12.2 | 0 | 0 | 90.08 | -0.93 | 3.82 | 5.23 | 7.47 | 10.18 | 8.29 | 11.22 | 30.71 | 38.77 | 0.31 | 0.0 | 5.75 | -29.19 | 0.5 | -18.03 | 10.47 | 16.72 | 2.48 | 16.98 | 0 | 0 | 7.83 | 19.91 | 10.31 | 11.94 | 1.23 | 668.75 | 9.06 | 35.43 | 0.00 | -29.22 |
| 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) | 5.34 | -17.34 | -30.65 | 13.06 | -5.77 | 32.05 | 2.17 | 7.96 | 0 | 0 | 0 | 0 | 22.2 | -11.76 | 1.6 | 1.39 | -43.5 | -34.74 | 9.33 | -30.43 | -17.65 | 12.35 | -30.75 | -6.82 | 19.18 | -16.13 | 24.79 | 18.08 | 1.12 | 33.63 | 5.2 | 0.19 | 15.56 | 0.25 | 0.0 | -13.79 | 15.14 | 0.07 | 0.4 | 7.27 | 0.0 | 8.67 | 0.94 | 0.0 | -1.05 | 11.51 | 14.19 | -1.88 | 19.71 | 7.76 | 1.76 | -0.09 | -200.0 | -126.47 | 11.42 | 13.63 | -5.39 | 0.02 | -1.81 | 6950.05 |
| 24Q2 (19) | 6.46 | -19.55 | -26.59 | 13.86 | 24.08 | 5.88 | 2.01 | 0 | 0 | 0 | 0 | 0 | 25.16 | 66.51 | 1.94 | 2.46 | 65.1 | -3.15 | 13.41 | 79.76 | -1.54 | 17.83 | 78.61 | 25.35 | 22.87 | -9.25 | 13.27 | 17.88 | 2.52 | 35.97 | 5.19 | -24.45 | 15.33 | 0.25 | 0.0 | -19.35 | 15.13 | 0.33 | 0.33 | 7.27 | 8.67 | 8.67 | 0.94 | -1.05 | -1.05 | 10.08 | 23.23 | 5.33 | 18.29 | 15.61 | 6.21 | -0.03 | 90.32 | 78.57 | 10.05 | 27.7 | 6.57 | 0.03 | -5.68 | 6745.53 |
| 24Q1 (18) | 8.03 | -13.0 | -0.12 | 11.17 | 103.46 | 14.68 | 0 | 0 | 0 | 0 | 0 | 0 | 15.11 | 15.43 | -13.46 | 1.49 | 893.33 | 56.84 | 7.46 | 29.29 | -24.42 | 9.98 | 33.36 | 0.52 | 25.2 | 59.59 | 5.18 | 17.44 | 27.3 | 45.94 | 6.87 | 41.65 | 71.75 | 0.25 | -7.41 | -24.24 | 15.08 | 0.0 | 0.07 | 6.69 | 0.0 | 16.15 | 0.95 | 0.0 | -48.09 | 8.18 | -31.09 | 18.72 | 15.82 | -18.95 | 9.33 | -0.31 | 67.02 | 22.5 | 7.87 | -28.0 | 21.26 | 0.03 | 14829.14 | 6752.85 |
| 23Q4 (17) | 9.23 | 19.87 | -39.67 | 5.49 | -44.49 | -31.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 13.09 | -40.09 | -39.14 | 0.15 | -92.96 | -86.36 | 5.77 | -49.07 | -42.98 | 7.49 | -43.51 | -23.79 | 15.79 | 2.73 | -25.45 | 13.7 | 1.26 | 18.82 | 4.85 | 7.78 | 13.58 | 0.27 | -6.9 | -22.86 | 15.08 | 0.0 | 0.2 | 6.69 | 0.0 | 16.15 | 0.95 | 0.0 | -48.09 | 11.87 | 1.19 | 0.42 | 19.52 | 0.77 | 0.62 | -0.94 | -376.47 | 1.05 | 10.93 | -9.44 | 0.55 | 0.00 | -49.01 | -75.13 |
| 23Q3 (16) | 7.7 | -12.5 | -47.37 | 9.89 | -24.45 | -7.22 | 0 | 0 | 0 | 0 | 0 | 0 | 21.85 | -11.47 | -31.93 | 2.13 | -16.14 | -42.43 | 11.33 | -16.81 | -23.76 | 13.25 | -6.84 | -7.87 | 15.37 | -23.87 | -29.27 | 13.53 | 2.89 | 22.78 | 4.5 | 0.0 | -14.93 | 0.29 | -6.45 | -21.62 | 15.08 | 0.0 | 0.33 | 6.69 | 0.0 | 16.15 | 0.95 | 0.0 | -48.09 | 11.73 | 22.57 | 9.93 | 19.37 | 12.49 | 6.14 | 0.34 | 342.86 | 147.22 | 12.07 | 28.0 | 21.31 | 0.00 | -4.66 | -89.88 |
| 23Q2 (15) | 8.8 | 9.45 | -32.1 | 13.09 | 34.39 | 21.43 | 0 | 0 | -100.0 | 0 | 0 | 0 | 24.68 | 41.35 | -12.85 | 2.54 | 167.37 | -13.61 | 13.62 | 37.99 | -3.88 | 14.22 | 43.24 | -10.49 | 20.19 | -15.73 | -19.05 | 13.15 | 10.04 | 94.24 | 4.5 | 12.5 | 248.84 | 0.31 | -6.06 | -20.51 | 15.08 | 0.07 | 0.67 | 6.69 | 16.15 | 16.15 | 0.95 | -48.09 | -48.09 | 9.57 | 38.9 | 37.9 | 17.22 | 19.0 | 18.51 | -0.14 | 65.0 | 91.91 | 9.43 | 45.3 | 81.0 | 0.00 | -5.58 | -92.01 |
| 23Q1 (14) | 8.04 | -47.45 | -42.16 | 9.74 | 21.9 | -13.04 | 0 | -100.0 | 0 | 0 | 0 | 0 | 17.46 | -18.83 | -17.25 | 0.95 | -13.64 | -34.48 | 9.87 | -2.47 | -9.95 | 9.93 | 1.1 | -23.16 | 23.96 | 13.13 | -10.06 | 11.95 | 3.64 | 69.02 | 4.0 | -6.32 | -43.58 | 0.33 | -5.71 | -23.26 | 15.07 | 0.13 | 0.67 | 5.76 | 0.0 | 11.41 | 1.83 | 0.0 | 205.0 | 6.89 | -41.71 | -32.58 | 14.47 | -25.41 | -9.45 | -0.4 | 57.89 | 66.39 | 6.49 | -40.29 | -28.13 | 0.00 | -45.82 | -91.58 |
| 22Q4 (13) | 15.3 | 4.58 | 16.7 | 7.99 | -25.05 | -23.83 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 21.51 | -32.99 | -1.28 | 1.1 | -70.27 | -54.92 | 10.12 | -31.9 | 3.37 | 9.82 | -31.71 | -19.13 | 21.18 | -2.53 | -11.6 | 11.53 | 4.63 | 45.4 | 4.27 | -19.28 | -33.39 | 0.35 | -5.41 | -23.91 | 15.05 | 0.13 | 0.33 | 5.76 | 0.0 | 11.41 | 1.83 | 0.0 | 205.0 | 11.82 | 10.78 | 35.4 | 19.4 | 6.3 | 33.89 | -0.95 | -31.94 | 48.09 | 10.87 | 9.25 | 57.54 | 0.00 | -79.26 | -84.45 |
| 22Q3 (12) | 14.63 | 12.89 | 100.41 | 10.66 | -1.11 | -11.02 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 32.1 | 13.35 | 78.73 | 3.7 | 25.85 | 3263.64 | 14.86 | 4.87 | 53.67 | 14.38 | -9.48 | 14.82 | 21.73 | -12.87 | -14.78 | 11.02 | 62.78 | 21.77 | 5.29 | 310.08 | -28.61 | 0.37 | -5.13 | -22.92 | 15.03 | 0.33 | 0.54 | 5.76 | 0.0 | 11.41 | 1.83 | 0.0 | 205.0 | 10.67 | 53.75 | 70.45 | 18.25 | 25.6 | 51.7 | -0.72 | 58.38 | 40.98 | 9.95 | 90.98 | 97.42 | 0.00 | -24.73 | -27.94 |
| 22Q2 (11) | 12.96 | -6.76 | 82.79 | 10.78 | -3.75 | 9.11 | 4.0 | 0 | 39900.0 | 0 | 0 | -100.0 | 28.32 | 34.22 | 18.25 | 2.94 | 102.76 | 122.73 | 14.17 | 29.29 | 8.25 | 15.89 | 22.95 | 1.32 | 24.94 | -6.38 | 7.64 | 6.77 | -4.24 | -10.21 | 1.29 | -81.81 | -70.75 | 0.39 | -9.3 | -23.53 | 14.98 | 0.07 | 0.2 | 5.76 | 11.41 | 18.76 | 1.83 | 205.0 | 510.0 | 6.94 | -32.09 | -27.93 | 14.53 | -9.07 | -1.76 | -1.73 | -45.38 | -61.68 | 5.21 | -42.3 | -39.14 | 0.00 | -0.41 | 4.56 |
| 22Q1 (10) | 13.9 | 6.03 | 77.07 | 11.2 | 6.77 | 71.25 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 21.1 | -3.17 | 24.85 | 1.45 | -40.57 | 13.28 | 10.96 | 11.95 | 43.27 | 12.92 | 6.41 | 45.08 | 26.64 | 11.19 | 24.25 | 7.07 | -10.84 | -5.73 | 7.09 | 10.61 | 1629.27 | 0.43 | -6.52 | -18.87 | 14.97 | -0.2 | 0.2 | 5.17 | 0.0 | 6.6 | 0.6 | 0.0 | 100.0 | 10.22 | 17.07 | 34.12 | 15.98 | 10.28 | 25.14 | -1.19 | 34.97 | -430.56 | 9.03 | 30.87 | 13.16 | 0.00 | 0.01 | -22.86 |
| 21Q4 (9) | 13.11 | 79.59 | 22.52 | 10.49 | -12.44 | 36.06 | 0.01 | 0.0 | -99.67 | 0 | -100.0 | -100.0 | 21.79 | 21.33 | 18.55 | 2.44 | 2118.18 | 1776.92 | 9.79 | 1.24 | 5.95 | 12.15 | -3.04 | 17.32 | 23.96 | -6.04 | 38.9 | 7.93 | -12.38 | 49.34 | 6.41 | -13.5 | 4830.77 | 0.46 | -4.17 | -17.86 | 15.0 | 0.33 | 0.47 | 5.17 | 0.0 | 6.6 | 0.6 | 0.0 | 100.0 | 8.73 | 39.46 | 38.35 | 14.49 | 20.45 | 26.44 | -1.83 | -50.0 | -205.0 | 6.9 | 36.9 | 20.84 | 0.00 | -3.87 | 3.62 |
| 21Q3 (8) | 7.3 | 2.96 | -26.78 | 11.98 | 21.26 | 46.63 | 0.01 | 0.0 | 0.0 | 0.6 | -50.0 | -50.0 | 17.96 | -25.01 | -25.88 | 0.11 | -91.67 | -91.41 | 9.67 | -26.13 | -12.01 | 12.53 | -20.13 | 6.12 | 25.5 | 10.06 | 28.72 | 9.05 | 20.03 | 76.76 | 7.41 | 68.03 | 136.74 | 0.48 | -5.88 | -17.24 | 14.95 | 0.0 | 0.13 | 5.17 | 6.6 | 6.6 | 0.6 | 100.0 | 100.0 | 6.26 | -34.99 | 0.81 | 12.03 | -18.66 | 5.9 | -1.22 | -14.02 | -5.17 | 5.04 | -41.12 | -0.2 | 0.00 | 9.21 | -63.16 |
| 21Q2 (7) | 7.09 | -9.68 | -16.98 | 9.88 | 51.07 | 30.52 | 0.01 | -99.67 | -99.5 | 1.2 | 0.0 | 0.0 | 23.95 | 41.72 | -9.14 | 1.32 | 3.12 | -27.07 | 13.09 | 71.11 | -21.66 | 15.68 | 76.05 | 0 | 23.17 | 8.07 | -6.87 | 7.54 | 0.53 | 46.12 | 4.41 | 975.61 | -21.67 | 0.51 | -3.77 | -17.74 | 14.95 | 0.07 | 0.2 | 4.85 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 9.63 | 26.38 | 91.45 | 14.79 | 15.82 | 45.28 | -1.07 | -397.22 | -30.49 | 8.56 | 7.27 | 103.33 | 0.00 | -26.53 | -62.85 |
| 21Q1 (6) | 7.85 | -26.64 | -33.7 | 6.54 | -15.18 | -20.53 | 3.01 | 0.0 | 30000.0 | 1.2 | 0.0 | 0.0 | 16.9 | -8.05 | -16.67 | 1.28 | 884.62 | 456.52 | 7.65 | -17.21 | -34.62 | 8.91 | -13.95 | 0 | 21.44 | 24.29 | -22.82 | 7.5 | 41.24 | 94.81 | 0.41 | 215.38 | -95.75 | 0.53 | -5.36 | -18.46 | 14.94 | 0.07 | 0.27 | 4.85 | 0.0 | 11.24 | 0.3 | 0.0 | -66.29 | 7.62 | 20.76 | -0.26 | 12.77 | 11.43 | -0.85 | 0.36 | 160.0 | 128.8 | 7.98 | 39.75 | 24.88 | 0.01 | 34.35 | -45.24 |
| 20Q4 (5) | 10.7 | 7.32 | 21.45 | 7.71 | -5.63 | 135.78 | 3.01 | 30000.0 | 30000.0 | 1.2 | 0.0 | 0.0 | 18.38 | -24.14 | -17.32 | 0.13 | -89.84 | -18.75 | 9.24 | -15.92 | -5.81 | 10.35 | -12.3 | 0 | 17.25 | -12.92 | -27.31 | 5.31 | 3.71 | 33.42 | 0.13 | -95.85 | -98.5 | 0.56 | -3.45 | -13.85 | 14.93 | 0.0 | 0.54 | 4.85 | 0.0 | 11.24 | 0.3 | 0.0 | -66.29 | 6.31 | 1.61 | -14.84 | 11.46 | 0.88 | -9.48 | -0.6 | 48.28 | -100.0 | 5.71 | 13.07 | -19.69 | 0.00 | -65.83 | -62.19 |
| 20Q3 (4) | 9.97 | 16.74 | 0.0 | 8.17 | 7.93 | 0.0 | 0.01 | -99.5 | 0.0 | 1.2 | 0.0 | 0.0 | 24.23 | -8.08 | 0.0 | 1.28 | -29.28 | 0.0 | 10.99 | -34.23 | 0.0 | 11.80 | 0 | 0.0 | 19.81 | -20.38 | 0.0 | 5.12 | -0.78 | 0.0 | 3.13 | -44.4 | 0.0 | 0.58 | -6.45 | 0.0 | 14.93 | 0.07 | 0.0 | 4.85 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 6.21 | 23.46 | 0.0 | 11.36 | 11.59 | 0.0 | -1.16 | -41.46 | 0.0 | 5.05 | 19.95 | 0.0 | 0.01 | 10.13 | 0.0 |
