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) | 6.29 | -8.44 | 13.19 | -8.47 | 6.03 | 40.23 | 0 | 0 | 36.55 | -34.63 | -2.91 | 0 | 5.56 | -58.2 | 15.21 | -36.05 | 25.35 | -8.88 | 1.73 | -8.95 | 2.44 | -50.71 | 2.19 | 0.0 | 30.17 | 0.0 | 2.12 | 0.0 | 0.78 | 0.0 | -8.83 | 0 | -5.93 | 0 | -4.14 | 0 | -12.97 | 0 | 0.00 | 0 |
| 2022 (9) | 6.87 | -16.63 | 14.41 | 56.12 | 4.3 | -25.35 | 0 | 0 | 55.91 | 21.17 | 3.34 | 302.41 | 13.3 | 99.1 | 23.79 | 64.31 | 27.82 | 43.85 | 1.9 | 0.53 | 4.95 | 205.56 | 2.19 | 10.05 | 30.17 | 0.7 | 2.12 | 0.0 | 0.78 | 0.0 | -6.01 | 0 | -3.1 | 0 | -4.39 | 0 | -10.4 | 0 | 0.00 | 0 |
| 2021 (8) | 8.24 | 7.57 | 9.23 | 12.42 | 5.76 | 30.91 | 0 | 0 | 46.14 | 14.69 | 0.83 | 654.55 | 6.68 | -10.34 | 14.48 | -21.82 | 19.34 | 73.45 | 1.89 | 9.25 | 1.62 | -48.9 | 1.99 | -2.45 | 29.96 | 23.14 | 2.12 | 0.0 | 0.78 | 0.0 | -9.37 | 0 | -6.47 | 0 | -4.77 | 0 | -14.14 | 0 | 0.00 | 0 |
| 2020 (7) | 7.66 | 12.48 | 8.21 | -26.5 | 4.4 | 111.54 | 0 | 0 | 40.23 | -0.84 | 0.11 | 0 | 7.45 | -17.22 | 18.52 | -16.52 | 11.15 | -4.37 | 1.73 | -6.99 | 3.17 | -59.92 | 2.04 | -4.67 | 24.33 | 3.84 | 2.12 | 0.0 | 0.78 | 0.0 | -10.22 | 0 | -7.31 | 0 | -4.29 | 0 | -14.51 | 0 | 0.00 | 0 |
| 2019 (6) | 6.81 | -6.2 | 11.17 | -19.0 | 2.08 | -66.88 | 0 | 0 | 40.57 | 3.23 | -2.4 | 0 | 9.0 | -18.11 | 22.18 | -20.67 | 11.66 | -6.27 | 1.86 | -4.12 | 7.91 | 28.62 | 2.14 | 4180.0 | 23.43 | 6.31 | 2.12 | 0.0 | 0.78 | 0.0 | -10.29 | 0 | -7.39 | 0 | -4.35 | 0 | -14.64 | 0 | 0.00 | 0 |
| 2018 (5) | 7.26 | 0.41 | 13.79 | -7.82 | 6.28 | 1925.81 | 0 | 0 | 39.3 | -8.52 | -15.2 | 0 | 10.99 | -51.31 | 27.96 | -46.77 | 12.44 | 24.4 | 1.94 | -3.48 | 6.15 | 9.82 | 0.05 | 25.0 | 22.04 | 23.54 | 2.12 | 0.0 | 0.78 | 0.0 | -10.73 | 0 | -7.82 | 0 | -3.97 | 0 | -14.7 | 0 | 0.01 | 133.87 |
| 2017 (4) | 7.23 | -2.69 | 14.96 | -14.42 | 0.31 | -64.77 | 0 | 0 | 42.96 | -5.71 | -0.34 | 0 | 22.57 | 9.56 | 52.54 | 16.19 | 10.0 | -3.75 | 2.01 | 12.29 | 5.6 | 91.13 | 0.04 | 33.33 | 17.84 | 20.22 | 2.12 | 2.91 | 0.78 | 0.0 | 4.53 | -13.38 | 7.43 | -7.93 | -0.75 | 0 | 3.78 | -20.59 | 0.01 | -14.0 |
| 2016 (3) | 7.43 | -27.37 | 17.48 | 2.58 | 0.88 | 0 | 0 | 0 | 45.56 | -25.25 | 0.6 | -76.83 | 20.6 | -3.42 | 45.22 | 29.2 | 10.39 | -28.79 | 1.79 | 14.74 | 2.93 | -13.82 | 0.03 | -25.0 | 14.84 | 0.0 | 2.06 | 14.44 | 0.78 | 0.0 | 5.23 | -7.27 | 8.07 | -1.94 | -0.47 | 0 | 4.76 | -21.45 | 0.01 | -35.55 |
| 2015 (2) | 10.23 | 52.91 | 17.04 | 48.3 | 0 | 0 | 0 | 0 | 60.95 | 42.84 | 2.59 | 103.94 | 21.33 | 41.92 | 35.00 | -0.65 | 14.59 | -14.18 | 1.56 | 4.7 | 3.4 | 9.68 | 0.04 | 300.0 | 14.84 | -0.2 | 1.8 | 7.14 | 0.78 | 0.0 | 5.64 | 50.0 | 8.23 | 32.32 | 0.42 | -42.47 | 6.06 | 34.97 | 0.01 | 15.41 |
| 2014 (1) | 6.69 | -25.33 | 11.49 | -5.04 | 0.49 | -79.84 | 0 | 0 | 42.67 | -10.3 | 1.27 | -16.45 | 15.03 | 1.83 | 35.22 | 13.52 | 17.0 | 60.98 | 1.49 | 0.0 | 3.1 | 1140.0 | 0.01 | 0.0 | 14.87 | 7.29 | 1.68 | 10.53 | 0.78 | -6.02 | 3.76 | 8.99 | 6.22 | 7.24 | 0.73 | 1116.67 | 4.49 | 27.92 | 0.01 | -20.08 |
| 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) | 6.65 | 46.15 | -1.63 | 10.47 | 19.66 | -26.99 | 4.11 | -17.14 | -28.02 | 0 | 0 | 0 | 5.6 | -22.22 | -39.33 | -0.51 | -104.0 | -13.33 | 3.37 | -30.66 | -50.29 | 12.32 | -21.46 | -22.03 | 20.59 | 0.05 | -24.05 | 1.71 | 0.0 | -6.04 | 1.07 | -38.86 | -61.79 | 2.25 | -2.17 | -2.17 | 32.67 | 0.0 | 8.29 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -9.8 | -5.38 | -32.08 | -6.9 | -7.98 | -52.99 | -3.32 | 7.78 | 15.52 | -13.12 | -1.71 | -15.59 | 0.00 | 0 | 0 |
| 24Q2 (19) | 4.55 | -21.14 | -34.34 | 8.75 | -33.05 | -41.31 | 4.96 | -11.27 | -10.31 | 0 | 0 | 0 | 7.2 | 14.83 | -16.18 | -0.25 | -19.05 | 50.98 | 4.86 | -13.52 | -32.87 | 15.68 | -9.64 | 9.69 | 20.58 | -11.71 | -24.86 | 1.71 | 0.0 | -7.57 | 1.75 | -11.62 | -54.43 | 2.3 | 0.88 | 3.6 | 32.67 | 8.29 | 8.29 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -9.3 | -2.88 | -33.43 | -6.39 | -4.07 | -57.39 | -3.6 | 3.74 | 16.86 | -12.9 | -0.94 | -14.16 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.77 | -8.27 | -26.78 | 13.07 | -0.91 | -17.33 | 5.59 | -7.3 | 2.01 | 0 | 0 | 0 | 6.27 | -24.37 | -39.88 | -0.21 | 85.31 | 59.62 | 5.62 | 1.08 | -49.28 | 17.36 | 14.07 | -13.8 | 23.31 | -8.05 | -12.43 | 1.71 | -1.16 | -9.52 | 1.98 | -18.85 | -58.84 | 2.28 | 4.11 | 5.07 | 30.17 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -9.04 | -2.38 | -40.16 | -6.14 | -3.54 | -72.96 | -3.74 | 9.66 | 13.63 | -12.78 | 1.46 | -18.55 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.29 | -6.95 | -8.44 | 13.19 | -8.02 | -8.47 | 6.03 | 5.6 | 40.23 | 0 | 0 | 0 | 8.29 | -10.18 | -43.49 | -1.43 | -217.78 | -1530.0 | 5.56 | -17.99 | -58.2 | 15.22 | -3.68 | -36.03 | 25.35 | -6.49 | -8.88 | 1.73 | -4.95 | -8.95 | 2.44 | -12.86 | -50.71 | 2.19 | -4.78 | 0.0 | 30.17 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -8.83 | -19.0 | -46.92 | -5.93 | -31.49 | -91.29 | -4.14 | -5.34 | 5.69 | -12.97 | -14.27 | -24.71 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.76 | -2.45 | 10.28 | 14.34 | -3.82 | 1.41 | 5.71 | 3.25 | 109.93 | 0 | 0 | 0 | 9.23 | 7.45 | -45.55 | -0.45 | 11.76 | -128.66 | 6.78 | -6.35 | -48.71 | 15.80 | 10.49 | -34.05 | 27.11 | -1.02 | 2.26 | 1.82 | -1.62 | -5.21 | 2.8 | -27.08 | -28.57 | 2.3 | 3.6 | 1.32 | 30.17 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -7.42 | -6.46 | -21.04 | -4.51 | -11.08 | -40.06 | -3.93 | 9.24 | 12.08 | -11.35 | -0.44 | -7.08 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.93 | -12.06 | 1.02 | 14.91 | -5.69 | 28.53 | 5.53 | 0.91 | 168.45 | 0 | 0 | 0 | 8.59 | -17.64 | -33.82 | -0.51 | 1.92 | -141.13 | 7.24 | -34.66 | -15.12 | 14.30 | -28.99 | -15.04 | 27.39 | 2.89 | 2.28 | 1.85 | -2.12 | -3.14 | 3.84 | -20.17 | -6.34 | 2.22 | 2.3 | 4.72 | 30.17 | 0.0 | 0.1 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -6.97 | -8.06 | 9.48 | -4.06 | -14.37 | 15.24 | -4.33 | 0.0 | 5.25 | -11.3 | -4.82 | 7.91 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.88 | 14.7 | 4.23 | 15.81 | 9.72 | 57.63 | 5.48 | 27.44 | 53.93 | 0 | 0 | 0 | 10.43 | -28.9 | -7.78 | -0.52 | -620.0 | -220.93 | 11.08 | -16.69 | 42.78 | 20.13 | -15.36 | 25.32 | 26.62 | -4.31 | 17.94 | 1.89 | -0.53 | -1.05 | 4.81 | -2.83 | 27.93 | 2.17 | -0.91 | 5.85 | 30.17 | 0.0 | 0.1 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -6.45 | -7.32 | 27.85 | -3.55 | -14.52 | 41.23 | -4.33 | 1.37 | -1.64 | -10.78 | -3.65 | 18.33 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.87 | 12.07 | -16.63 | 14.41 | 1.91 | 56.12 | 4.3 | 58.09 | -25.35 | 0 | 0 | 0 | 14.67 | -13.45 | 5.16 | 0.1 | -93.63 | -75.0 | 13.3 | 0.61 | 99.1 | 23.79 | -0.69 | 64.31 | 27.82 | 4.94 | 43.85 | 1.9 | -1.04 | 0.53 | 4.95 | 26.28 | 205.56 | 2.19 | -3.52 | 10.05 | 30.17 | 0.0 | 0.7 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -6.01 | 1.96 | 35.86 | -3.1 | 3.73 | 52.09 | -4.39 | 1.79 | 7.97 | -10.4 | 1.89 | 26.45 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.13 | -10.64 | -9.45 | 14.14 | 21.9 | 57.99 | 2.72 | 32.04 | -38.32 | 0 | 0 | 0 | 16.95 | 30.59 | 36.14 | 1.57 | 26.61 | 220.41 | 13.22 | 54.98 | 53.72 | 23.95 | 42.35 | 17.9 | 26.51 | -1.01 | 46.79 | 1.92 | 0.52 | 3.78 | 3.92 | -4.39 | 54.33 | 2.27 | 7.08 | 14.07 | 30.17 | 0.1 | 0.7 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -6.13 | 20.39 | 37.39 | -3.22 | 32.78 | 53.27 | -4.47 | 2.19 | 6.88 | -10.6 | 13.61 | 27.35 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.86 | -9.26 | 4.1 | 11.6 | 15.65 | 42.86 | 2.06 | -42.13 | -36.81 | 0 | 0 | 0 | 12.98 | 14.77 | 22.57 | 1.24 | 188.37 | 359.26 | 8.53 | 9.92 | 18.31 | 16.83 | 4.74 | -2.25 | 26.78 | 18.65 | 67.17 | 1.91 | 0.0 | 7.3 | 4.1 | 9.04 | 49.09 | 2.12 | 3.41 | 6.53 | 30.14 | 0.0 | 0.6 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -7.7 | 13.87 | 25.17 | -4.79 | 20.7 | 35.09 | -4.57 | -7.28 | -0.66 | -12.27 | 7.05 | 17.26 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.56 | -8.25 | 2.16 | 10.03 | 8.67 | -9.56 | 3.56 | -38.19 | -16.43 | 0 | 0 | 0 | 11.31 | -18.92 | 23.61 | 0.43 | 7.5 | 226.47 | 7.76 | 16.17 | 16.17 | 16.07 | 10.97 | -0.02 | 22.57 | 16.7 | 62.02 | 1.91 | 1.06 | 10.4 | 3.76 | 132.1 | 7.74 | 2.05 | 3.02 | 0.49 | 30.14 | 0.6 | 23.88 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -8.94 | 4.59 | 15.26 | -6.04 | 6.65 | 21.05 | -4.26 | 10.69 | 3.4 | -13.2 | 6.65 | 11.76 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.24 | 21.71 | 7.57 | 9.23 | 3.13 | 12.42 | 5.76 | 30.61 | 30.91 | 0 | 0 | 0 | 13.95 | 12.05 | 37.57 | 0.4 | -18.37 | 217.65 | 6.68 | -22.33 | -10.34 | 14.48 | -28.74 | -21.82 | 19.34 | 7.09 | 73.45 | 1.89 | 2.16 | 9.25 | 1.62 | -36.22 | -48.9 | 1.99 | 0.0 | -2.45 | 29.96 | 0.0 | 23.14 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -9.37 | 4.29 | 8.32 | -6.47 | 6.1 | 11.49 | -4.77 | 0.62 | -11.19 | -14.14 | 3.08 | 2.55 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.77 | 2.73 | -18.24 | 8.95 | 10.22 | -4.79 | 4.41 | 35.28 | 180.89 | 0 | 0 | 0 | 12.45 | 17.56 | 3.75 | 0.49 | 81.48 | 104.17 | 8.6 | 19.28 | -11.61 | 20.32 | 18.01 | -9.63 | 18.06 | 12.73 | 125.19 | 1.85 | 3.93 | 5.71 | 2.54 | -7.64 | -52.35 | 1.99 | 0.0 | -3.86 | 29.96 | 0.0 | 23.14 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -9.79 | 4.86 | 0.51 | -6.89 | 6.64 | 0.72 | -4.8 | -5.73 | -5.96 | -14.59 | 1.62 | -1.53 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.59 | -10.95 | 18.53 | 8.12 | -26.78 | -14.8 | 3.26 | -23.47 | 38.14 | 0 | 0 | 0 | 10.59 | 15.74 | 3.02 | 0.27 | 179.41 | 35.0 | 7.21 | 7.93 | -23.3 | 17.22 | 7.14 | 0 | 16.02 | 15.0 | 81.22 | 1.78 | 2.89 | -1.11 | 2.75 | -21.2 | -57.56 | 1.99 | -2.45 | -5.24 | 29.96 | 23.14 | 27.71 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -10.29 | 2.46 | -1.98 | -7.38 | 3.53 | -2.79 | -4.54 | -2.95 | 5.42 | -14.83 | 0.87 | 0.4 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.4 | -3.39 | 35.04 | 11.09 | 35.08 | -2.38 | 4.26 | -3.18 | 155.09 | 0 | 0 | 0 | 9.15 | -9.76 | 17.16 | -0.34 | 0.0 | -3500.0 | 6.68 | -10.34 | -20.67 | 16.07 | -13.23 | 0 | 13.93 | 24.93 | 29.1 | 1.73 | 0.0 | -4.95 | 3.49 | 10.09 | -55.03 | 2.04 | 0.0 | -5.12 | 24.33 | 0.0 | 3.84 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -10.55 | -3.23 | -2.63 | -7.65 | -4.65 | -3.66 | -4.41 | -2.8 | 3.29 | -14.96 | -3.1 | -0.81 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.66 | -7.49 | 12.48 | 8.21 | -12.66 | -26.5 | 4.4 | 180.25 | 111.54 | 0 | 0 | 0 | 10.14 | -15.5 | -23.12 | -0.34 | -241.67 | -197.14 | 7.45 | -23.43 | -17.22 | 18.52 | -17.63 | 0 | 11.15 | 39.03 | -4.37 | 1.73 | -1.14 | -6.99 | 3.17 | -40.53 | -59.92 | 2.04 | -1.45 | -4.67 | 24.33 | 0.0 | 3.84 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -10.22 | -3.86 | 0.68 | -7.31 | -5.33 | 1.08 | -4.29 | 5.3 | 1.38 | -14.51 | -0.97 | 0.89 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.28 | 48.92 | 0.0 | 9.4 | -1.36 | 0.0 | 1.57 | -33.47 | 0.0 | 0 | 0 | 0.0 | 12.0 | 16.73 | 0.0 | 0.24 | 20.0 | 0.0 | 9.73 | 3.51 | 0.0 | 22.48 | 0 | 0.0 | 8.02 | -9.28 | 0.0 | 1.75 | -2.78 | 0.0 | 5.33 | -17.75 | 0.0 | 2.07 | -1.43 | 0.0 | 24.33 | 3.71 | 0.0 | 2.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | -9.84 | 2.48 | 0.0 | -6.94 | 3.34 | 0.0 | -4.53 | 5.62 | 0.0 | -14.37 | 3.49 | 0.0 | 0.00 | 0 | 0.0 |
