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) | 6.92 | -8.22 | 0 | 0 | 0.02 | 0.0 | 0 | 0 | 245.35 | 1.53 | 7.83 | 8.0 | 1.63 | 18.12 | 0.66 | 16.33 | 2.31 | -37.9 | 18.45 | 2.5 | 0.04 | -33.33 | 0.56 | -13.85 | 30.9 | 0.0 | 13.54 | 5.53 | 0.64 | 392.31 | 10.17 | 1.6 | 24.35 | 6.01 | -0.03 | 0 | 10.14 | 8.22 | 0.00 | 0 |
| 2022 (9) | 7.54 | -27.15 | 0 | 0 | 0.02 | -97.85 | 0 | 0 | 241.65 | 13.99 | 7.25 | -10.6 | 1.38 | -2.82 | 0.57 | -14.75 | 3.72 | 26.96 | 18.0 | -0.61 | 0.06 | -97.58 | 0.65 | -4.41 | 30.9 | 0.0 | 12.83 | 6.92 | 0.13 | -31.58 | 10.01 | -0.99 | 22.97 | 2.96 | -0.64 | 0 | 9.37 | -6.11 | 0.00 | 0 |
| 2021 (8) | 10.35 | 16.55 | 0 | 0 | 0.93 | -33.09 | 0 | 0 | 211.99 | 15.48 | 8.11 | 2.27 | 1.42 | 73.17 | 0.67 | 49.96 | 2.93 | 9.74 | 18.11 | -0.22 | 2.48 | -56.18 | 0.68 | -15.0 | 30.9 | 0.0 | 12.0 | 7.53 | 0.19 | -47.22 | 10.11 | 4.55 | 22.31 | 5.34 | -0.13 | 0 | 9.98 | 5.27 | 0.00 | 10.39 |
| 2020 (7) | 8.88 | -11.02 | 0 | 0 | 1.39 | -21.02 | 0 | 0 | 183.58 | -19.95 | 7.93 | 7.45 | 0.82 | -22.64 | 0.45 | -3.37 | 2.67 | -8.25 | 18.15 | -0.33 | 5.66 | -41.23 | 0.8 | 77.78 | 30.9 | 0.0 | 11.16 | 7.1 | 0.36 | -53.25 | 9.67 | 24.94 | 21.18 | 11.83 | -0.19 | 0 | 9.48 | 28.46 | 0.00 | 0 |
| 2019 (6) | 9.98 | 13.67 | 5.4 | 0 | 1.76 | 17500.0 | 0 | 0 | 229.32 | 0.76 | 7.38 | 0.41 | 1.06 | -43.32 | 0.46 | -43.74 | 2.91 | 76.36 | 18.21 | -0.76 | 9.63 | 8654.55 | 0.45 | -10.0 | 30.9 | 0.0 | 10.42 | 7.53 | 0.77 | 266.67 | 7.74 | -1.28 | 18.94 | 6.76 | -0.36 | 0 | 7.38 | 4.38 | 0.00 | 0 |
| 2018 (5) | 8.78 | -22.98 | 0 | 0 | 0.01 | 0 | 0 | 0 | 227.59 | 15.21 | 7.35 | 6.99 | 1.87 | 3.89 | 0.82 | -9.82 | 1.65 | -51.47 | 18.35 | 127.67 | 0.11 | 0 | 0.5 | 525.0 | 30.9 | 0.0 | 9.69 | 7.67 | 0.21 | 0 | 7.84 | 6.81 | 17.74 | 8.57 | -0.77 | 0 | 7.07 | -0.84 | 0.00 | 0 |
| 2017 (4) | 11.4 | 201.59 | 0 | 0 | 0 | 0 | 0 | 0 | 197.55 | 9.29 | 6.87 | -2.69 | 1.8 | 30.43 | 0.91 | 19.34 | 3.4 | 34.92 | 8.06 | -3.24 | 0 | 0 | 0.08 | -33.33 | 30.9 | 0.0 | 9.0 | 8.56 | 0 | 0 | 7.34 | 0.69 | 16.34 | 4.34 | -0.21 | 0 | 7.13 | -4.17 | 0.00 | 0 |
| 2016 (3) | 3.78 | 14.89 | 8.8 | -32.31 | 0 | 0 | 0 | 0 | 180.75 | -12.09 | 7.06 | 43.2 | 1.38 | 42.27 | 0.76 | 61.83 | 2.52 | 81.29 | 8.33 | 0.85 | 0 | 0 | 0.12 | 20.0 | 30.9 | 0.0 | 8.29 | 6.28 | 0.07 | -69.57 | 7.29 | 47.87 | 15.66 | 20.83 | 0.15 | 0 | 7.44 | 53.09 | 0.00 | 0 |
| 2015 (2) | 3.29 | -41.14 | 13.0 | -7.14 | 0 | 0 | 0 | 0 | 205.6 | -27.34 | 4.93 | 49.85 | 0.97 | -28.15 | 0.47 | -1.12 | 1.39 | -36.82 | 8.26 | 34.53 | 0 | 0 | 0.1 | 25.0 | 30.9 | 0.0 | 7.8 | -7.14 | 0.23 | 0 | 4.93 | 46.29 | 12.96 | 10.11 | -0.07 | 0 | 4.86 | 54.78 | 0.00 | 0 |
| 2014 (1) | 5.59 | -17.43 | 14.0 | 16.67 | 0 | 0 | 0 | 0 | 282.95 | -7.19 | 3.29 | -12.27 | 1.35 | -33.5 | 0.48 | -28.35 | 2.2 | -45.0 | 6.14 | -25.21 | 0 | 0 | 0.08 | -27.27 | 30.9 | 0.0 | 8.4 | 4.74 | 0 | 0 | 3.37 | -18.4 | 11.77 | -3.13 | -0.23 | 0 | 3.14 | -30.68 | 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) | 3.13 | -64.51 | -45.18 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 61.88 | 2.62 | -4.31 | 1.92 | 10.98 | -17.95 | 1.13 | -31.1 | -37.91 | 0.47 | -30.31 | -37.44 | 2.55 | 44.07 | 16.44 | 18.54 | -0.05 | 3.75 | 0.03 | 0.0 | -25.0 | 0.46 | -2.13 | -11.54 | 30.9 | 0.0 | 0.0 | 14.33 | 0.0 | 5.83 | 0.03 | 0.0 | -95.31 | 9.39 | 26.89 | 16.5 | 23.75 | 9.15 | 6.79 | 0.04 | -75.0 | 130.77 | 9.43 | 24.74 | 18.92 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.82 | 75.7 | 17.76 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 60.3 | 2.78 | 0.37 | 1.73 | -2.26 | -1.14 | 1.64 | 0.61 | 60.78 | 0.67 | 0.52 | 59.12 | 1.77 | -39.8 | -42.9 | 18.55 | -0.05 | 3.11 | 0.03 | -25.0 | -40.0 | 0.47 | -9.62 | -16.07 | 30.9 | 0.0 | 0.0 | 14.33 | 5.83 | 5.83 | 0.03 | -95.31 | -95.31 | 7.4 | -39.09 | 27.81 | 21.76 | -17.36 | 8.96 | 0.16 | 300.0 | 184.21 | 7.56 | -37.37 | 35.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.02 | -27.46 | -79.26 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 58.67 | -5.25 | -0.02 | 1.77 | -13.24 | 4.12 | 1.63 | 0.0 | 52.34 | 0.66 | 0.0 | 49.35 | 2.94 | 27.27 | -6.37 | 18.56 | 0.6 | 3.05 | 0.04 | 0.0 | -20.0 | 0.52 | -7.14 | -14.75 | 30.9 | 0.0 | 0.0 | 13.54 | 0.0 | 5.53 | 0.64 | 0.0 | 392.31 | 12.15 | 19.47 | 3.58 | 26.33 | 8.13 | 6.64 | -0.08 | -166.67 | 61.9 | 12.07 | 19.03 | 4.77 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.92 | 21.19 | -8.22 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 61.92 | -4.25 | 1.18 | 2.04 | -12.82 | 10.87 | 1.63 | -10.44 | 18.12 | 0.66 | -10.7 | 16.33 | 2.31 | 5.48 | -37.9 | 18.45 | 3.25 | 2.5 | 0.04 | 0.0 | -33.33 | 0.56 | 7.69 | -13.85 | 30.9 | 0.0 | 0.0 | 13.54 | 0.0 | 5.53 | 0.64 | 0.0 | 392.31 | 10.17 | 26.18 | 1.6 | 24.35 | 9.49 | 6.01 | -0.03 | 76.92 | 95.31 | 10.14 | 27.87 | 8.22 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.71 | -23.77 | -22.63 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 64.67 | 7.64 | 2.55 | 2.34 | 33.71 | 13.59 | 1.82 | 78.43 | 83.84 | 0.74 | 77.26 | 81.4 | 2.19 | -29.35 | -33.84 | 17.87 | -0.67 | -0.72 | 0.04 | -20.0 | -33.33 | 0.52 | -7.14 | -14.75 | 30.9 | 0.0 | 0.0 | 13.54 | 0.0 | 5.53 | 0.64 | 0.0 | 392.31 | 8.06 | 39.21 | -3.12 | 22.24 | 11.37 | 4.56 | -0.13 | 31.58 | 83.75 | 7.93 | 41.61 | 5.45 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.49 | -69.05 | -20.91 | 0 | 0 | 0 | 0.02 | 0.0 | -86.67 | 0 | 0 | 0 | 60.08 | 2.39 | 4.32 | 1.75 | 2.94 | 21.53 | 1.02 | -4.67 | 9.68 | 0.42 | -5.65 | 4.52 | 3.1 | -1.27 | -6.91 | 17.99 | -0.11 | -0.22 | 0.05 | 0.0 | -82.76 | 0.56 | -8.2 | -12.5 | 30.9 | 0.0 | 0.0 | 13.54 | 5.53 | 5.53 | 0.64 | 392.31 | 392.31 | 5.79 | -50.64 | -7.21 | 19.97 | -19.12 | 4.06 | -0.19 | 9.52 | 68.85 | 5.6 | -51.39 | -0.53 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 24.2 | 220.95 | -22.34 | 0 | 0 | 0 | 0.02 | 0.0 | -97.65 | 0 | 0 | 0 | 58.68 | -4.12 | -1.87 | 1.7 | -7.61 | -10.99 | 1.07 | -22.46 | -3.6 | 0.44 | -22.1 | -11.27 | 3.14 | -15.59 | 18.05 | 18.01 | 0.06 | -0.11 | 0.05 | -16.67 | -97.86 | 0.61 | -6.15 | -6.15 | 30.9 | 0.0 | 0.0 | 12.83 | 0.0 | 6.92 | 0.13 | 0.0 | -31.58 | 11.73 | 17.18 | -2.49 | 24.69 | 7.49 | 1.94 | -0.21 | 67.19 | -61.54 | 11.52 | 22.95 | -3.19 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 7.54 | 2.17 | -27.15 | 0 | 0 | 0 | 0.02 | 0.0 | -97.85 | 0 | 0 | 0 | 61.2 | -2.95 | 0.44 | 1.84 | -10.68 | -8.0 | 1.38 | 39.39 | -2.82 | 0.57 | 39.24 | -14.75 | 3.72 | 12.39 | 26.96 | 18.0 | 0.0 | -0.61 | 0.06 | 0.0 | -97.58 | 0.65 | 6.56 | -4.41 | 30.9 | 0.0 | 0.0 | 12.83 | 0.0 | 6.92 | 0.13 | 0.0 | -31.58 | 10.01 | 20.31 | -0.99 | 22.97 | 7.99 | 2.96 | -0.64 | 20.0 | -392.31 | 9.37 | 24.6 | -6.11 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 7.38 | -22.07 | -16.23 | 0 | 0 | 0 | 0.02 | -86.67 | -98.68 | 0 | 0 | 0 | 63.06 | 9.5 | 18.38 | 2.06 | 43.06 | -8.04 | 0.99 | 6.45 | 5.32 | 0.41 | 2.13 | -13.45 | 3.31 | -0.6 | 26.34 | 18.0 | -0.17 | -0.44 | 0.06 | -79.31 | -98.72 | 0.61 | -4.69 | -11.59 | 30.9 | 0.0 | 0.0 | 12.83 | 0.0 | 6.92 | 0.13 | 0.0 | -31.58 | 8.32 | 33.33 | 2.84 | 21.27 | 10.84 | 4.88 | -0.8 | -31.15 | -515.38 | 7.52 | 33.57 | -5.53 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 9.47 | -69.61 | 14.51 | 0 | 0 | 0 | 0.15 | -82.35 | -90.2 | 0 | 0 | 0 | 57.59 | -3.7 | 21.52 | 1.44 | -24.61 | -3.36 | 0.93 | -16.22 | -16.96 | 0.40 | -19.91 | -30.61 | 3.33 | 25.19 | -1.77 | 18.03 | 0.0 | -0.39 | 0.29 | -87.61 | -94.26 | 0.64 | -1.54 | -11.11 | 30.9 | 0.0 | 0.0 | 12.83 | 6.92 | 14.96 | 0.13 | -31.58 | -63.89 | 6.24 | -48.13 | -53.91 | 19.19 | -20.77 | -23.42 | -0.61 | -369.23 | -1625.0 | 5.63 | -52.69 | -58.54 | 0.01 | 3.87 | 5.64 |
| 22Q1 (10) | 31.16 | 201.06 | 19.2 | 0 | 0 | 0 | 0.85 | -8.6 | -40.97 | 0 | 0 | 0 | 59.8 | -1.85 | 18.65 | 1.91 | -4.5 | -19.75 | 1.11 | -21.83 | -3.48 | 0.50 | -25.15 | -19.72 | 2.66 | -9.22 | -10.74 | 18.03 | -0.44 | -0.5 | 2.34 | -5.65 | -57.38 | 0.65 | -4.41 | -14.47 | 30.9 | 0.0 | 0.0 | 12.0 | 0.0 | 7.53 | 0.19 | 0.0 | -47.22 | 12.03 | 18.99 | -0.17 | 24.22 | 8.56 | 2.76 | -0.13 | 0.0 | -30.0 | 11.9 | 19.24 | -0.42 | 0.01 | 15.0 | 38.96 |
| 21Q4 (9) | 10.35 | 17.48 | 16.55 | 0 | 0 | 0 | 0.93 | -38.82 | -33.09 | 0 | 0 | 0 | 60.93 | 14.38 | 28.79 | 2.0 | -10.71 | -2.91 | 1.42 | 51.06 | 73.17 | 0.67 | 41.36 | 49.96 | 2.93 | 11.83 | 9.74 | 18.11 | 0.17 | -0.22 | 2.48 | -47.12 | -56.18 | 0.68 | -1.45 | -15.0 | 30.9 | 0.0 | 0.0 | 12.0 | 0.0 | 7.53 | 0.19 | 0.0 | -47.22 | 10.11 | 24.97 | 4.55 | 22.31 | 10.01 | 5.34 | -0.13 | 0.0 | 31.58 | 9.98 | 25.38 | 5.27 | 0.00 | -10.71 | 10.39 |
| 21Q3 (8) | 8.81 | 6.53 | -0.45 | 0 | 0 | -100.0 | 1.52 | -0.65 | 10.14 | 0 | 0 | 0 | 53.27 | 12.41 | 9.99 | 2.24 | 50.34 | -9.68 | 0.94 | -16.07 | -14.55 | 0.47 | -18.12 | -16.58 | 2.62 | -22.71 | 38.62 | 18.08 | -0.11 | -0.44 | 4.69 | -7.13 | -19.83 | 0.69 | -4.17 | 72.5 | 30.9 | 0.0 | 0.0 | 12.0 | 7.53 | 7.53 | 0.19 | -47.22 | -47.22 | 8.09 | -40.25 | 9.92 | 20.28 | -19.07 | 7.42 | -0.13 | -425.0 | -533.33 | 7.96 | -41.38 | 7.71 | 0.01 | -0.95 | 43.54 |
| 21Q2 (7) | 8.27 | -68.36 | -6.55 | 0 | 0 | -100.0 | 1.53 | 6.25 | 17.69 | 0 | 0 | 0 | 47.39 | -5.97 | 24.74 | 1.49 | -37.39 | -22.4 | 1.12 | -2.61 | 51.35 | 0.58 | -7.34 | 0 | 3.39 | 13.76 | 32.94 | 18.1 | -0.11 | 0.67 | 5.05 | -8.01 | -17.21 | 0.72 | -5.26 | 75.61 | 30.9 | 0.0 | 0.0 | 11.16 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 13.54 | 12.37 | 192.44 | 25.06 | 6.32 | 55.27 | 0.04 | 140.0 | 157.14 | 13.58 | 13.64 | 197.81 | 0.01 | 36.62 | 13.08 |
| 21Q1 (6) | 26.14 | 194.37 | 197.72 | 0 | 0 | -100.0 | 1.44 | 3.6 | -19.55 | 0 | 0 | 0 | 50.4 | 6.53 | 1.1 | 2.38 | 15.53 | 61.9 | 1.15 | 40.24 | 57.53 | 0.62 | 39.82 | 0 | 2.98 | 11.61 | 117.52 | 18.12 | -0.17 | 0.61 | 5.49 | -3.0 | -40.46 | 0.76 | -5.0 | 72.73 | 30.9 | 0.0 | 0.0 | 11.16 | 0.0 | 7.1 | 0.36 | 0.0 | -53.25 | 12.05 | 24.61 | 30.98 | 23.57 | 11.28 | 15.54 | -0.1 | 47.37 | 86.67 | 11.95 | 26.05 | 41.42 | 0.00 | -8.64 | -29.33 |
| 20Q4 (5) | 8.88 | 0.34 | -11.02 | 0 | -100.0 | -100.0 | 1.39 | 0.72 | -21.02 | 0 | 0 | 0 | 47.31 | -2.31 | -17.54 | 2.06 | -16.94 | 31.21 | 0.82 | -25.45 | -22.64 | 0.45 | -21.37 | 0 | 2.67 | 41.27 | -8.25 | 18.15 | -0.06 | -0.33 | 5.66 | -3.25 | -41.23 | 0.8 | 100.0 | 77.78 | 30.9 | 0.0 | 0.0 | 11.16 | 0.0 | 7.1 | 0.36 | 0.0 | -53.25 | 9.67 | 31.39 | 24.94 | 21.18 | 12.18 | 11.83 | -0.19 | -733.33 | 47.22 | 9.48 | 28.28 | 28.46 | 0.00 | 16.1 | 0 |
| 20Q3 (4) | 8.85 | 0.0 | 0.0 | 3.41 | 43.88 | 0.0 | 1.38 | 6.15 | 0.0 | 0 | 0 | 0.0 | 48.43 | 27.48 | 0.0 | 2.48 | 29.17 | 0.0 | 1.1 | 48.65 | 0.0 | 0.57 | 0 | 0.0 | 1.89 | -25.88 | 0.0 | 18.16 | 1.0 | 0.0 | 5.85 | -4.1 | 0.0 | 0.4 | -2.44 | 0.0 | 30.9 | 0.0 | 0.0 | 11.16 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 7.36 | 58.96 | 0.0 | 18.88 | 16.98 | 0.0 | 0.03 | 142.86 | 0.0 | 7.39 | 62.06 | 0.0 | 0.00 | -21.97 | 0.0 |
