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) | 6.48 | -64.38 | 11.4 | -8.06 | 0 | 0 | 0 | 0 | 13.6 | -29.79 | 5.19 | -27.11 | 1.4 | -10.26 | 10.29 | 27.82 | 29.53 | -5.35 | 29.76 | 7.59 | 0 | 0 | 0 | 0 | 30.36 | -9.99 | 18.13 | 3.84 | 2.96 | 0.0 | 58.74 | 2.53 | 79.83 | 2.73 | 9.33 | 248.13 | 68.07 | 13.51 | 0.00 | 0 |
| 2022 (9) | 18.19 | -9.59 | 12.4 | 198.8 | 0 | 0 | 0 | 0 | 19.37 | -30.7 | 7.12 | -8.48 | 1.56 | 7.59 | 8.05 | 55.24 | 31.2 | 34.02 | 27.66 | 0.22 | 0 | 0 | 0 | 0 | 33.73 | -1.46 | 17.46 | 4.74 | 2.96 | -0.67 | 57.29 | 3.24 | 77.71 | 3.43 | 2.68 | -50.83 | 59.97 | -1.59 | 0.00 | 0 |
| 2021 (8) | 20.12 | 46.75 | 4.15 | 18.57 | 0 | 0 | 0 | 0 | 27.95 | -14.84 | 7.78 | -13.75 | 1.45 | -39.33 | 5.19 | -28.76 | 23.28 | -26.12 | 27.6 | -1.99 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | 16.67 | 5.44 | 2.98 | -2.3 | 55.49 | 3.53 | 75.13 | 3.7 | 5.45 | 856.14 | 60.94 | 12.5 | 0.00 | 0 |
| 2020 (7) | 13.71 | 43.41 | 3.5 | -59.3 | 0 | 0 | 0 | 0 | 32.82 | 21.47 | 9.02 | 67.35 | 2.39 | 86.72 | 7.28 | 53.72 | 31.51 | -30.94 | 28.16 | -0.95 | 0 | 0 | 0 | 0 | 34.23 | -2.2 | 15.81 | 3.54 | 3.05 | -15.04 | 53.6 | 11.97 | 72.45 | 8.57 | 0.57 | -65.87 | 54.17 | 9.35 | 0.00 | 0 |
| 2019 (6) | 9.56 | 17.73 | 8.6 | -57.43 | 0 | 0 | 0 | 0 | 27.02 | 96.65 | 5.39 | 149.54 | 1.28 | -29.67 | 4.74 | -64.24 | 45.63 | -20.59 | 28.43 | -1.32 | 0 | 0 | 0 | 0 | 35.0 | -5.41 | 15.27 | 1.46 | 3.59 | 12.19 | 47.87 | 2.99 | 66.73 | 3.09 | 1.67 | 0 | 49.54 | 7.63 | -0.00 | 0 |
| 2018 (5) | 8.12 | 9.88 | 20.2 | -23.83 | 0 | 0 | 0 | 0 | 13.74 | -20.44 | 2.16 | 14.29 | 1.82 | -12.5 | 13.25 | 9.98 | 57.46 | 5.14 | 28.81 | -2.11 | 0 | 0 | 0 | 0 | 37.0 | -2.63 | 15.05 | 1.28 | 3.2 | -35.87 | 46.48 | 2.65 | 64.73 | -0.61 | -0.45 | 0 | 46.03 | 1.19 | -0.00 | 0 |
| 2017 (4) | 7.39 | 22.96 | 26.52 | 37.27 | 0 | 0 | 0 | 0 | 17.27 | 1.11 | 1.89 | -42.2 | 2.08 | -11.11 | 12.04 | -12.09 | 54.65 | -0.98 | 29.43 | -2.49 | 0 | 0 | 0 | 0 | 38.0 | -12.36 | 14.86 | 2.2 | 4.99 | -5.49 | 45.28 | -2.22 | 65.13 | -1.5 | 0.21 | 0 | 45.49 | 2.18 | -0.00 | 0 |
| 2016 (3) | 6.01 | -11.62 | 19.32 | 6.62 | 0 | 0 | 0 | 0 | 17.08 | -25.45 | 3.27 | -58.61 | 2.34 | 4.46 | 13.70 | 40.12 | 55.19 | -1.67 | 30.18 | -1.69 | 0 | 0 | 0 | 0 | 43.36 | -11.6 | 14.54 | 5.75 | 5.28 | 63.47 | 46.31 | -8.26 | 66.12 | -1.99 | -1.79 | 0 | 44.52 | -8.07 | -0.00 | 0 |
| 2015 (2) | 6.8 | -58.91 | 18.12 | 8960.0 | 0 | 0 | 0 | 0 | 22.91 | -58.68 | 7.9 | -75.83 | 2.24 | -9.68 | 9.78 | 118.57 | 56.13 | 44.52 | 30.7 | -2.91 | 0 | 0 | 0 | 0 | 49.05 | -1.35 | 13.75 | 31.2 | 3.23 | -5.0 | 50.48 | -16.02 | 67.46 | -8.83 | -2.05 | 0 | 48.43 | -19.8 | -0.00 | 0 |
| 2014 (1) | 16.55 | 34.88 | 0.2 | -90.0 | 0 | 0 | 0 | 0 | 55.44 | 34.56 | 32.69 | 69.73 | 2.48 | 19.23 | 4.47 | -11.39 | 38.84 | -13.38 | 31.62 | -1.09 | 0 | 0 | 0 | 0 | 49.72 | 0.0 | 10.48 | 22.57 | 3.4 | -30.89 | 60.11 | 59.02 | 73.99 | 44.31 | 0.28 | -54.1 | 60.39 | 57.22 | -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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 6.48 | -49.06 | -64.38 | 11.4 | -6.17 | -8.06 | 0 | 0 | 0 | 0 | 0 | 0 | 3.05 | 2.69 | -30.84 | 0.07 | -96.62 | -41.67 | 1.4 | 22.81 | -10.26 | 10.29 | 35.09 | 27.82 | 29.53 | -0.64 | -5.35 | 29.76 | 2.98 | 7.59 | 0 | 0 | 0 | 0 | 0 | 0 | 30.36 | 0.0 | -9.99 | 18.13 | 0.0 | 3.84 | 2.96 | 0.0 | 0.0 | 58.74 | -0.1 | 2.53 | 79.83 | -0.08 | 2.73 | 9.33 | 61.14 | 248.13 | 68.07 | 5.39 | 13.51 | 0.00 | 0 | 0 |
| 23Q3 (19) | 12.72 | -12.28 | -41.81 | 12.15 | -16.21 | 60.93 | 0 | 0 | 0 | 0 | 0 | 0 | 2.97 | -29.45 | -23.26 | 2.07 | -18.5 | -35.31 | 1.14 | -15.56 | -30.49 | 7.62 | -10.48 | 2.55 | 29.72 | -0.57 | 34.6 | 28.9 | -0.1 | 3.29 | 0 | 0 | 0 | 0 | 0 | 0 | 30.36 | -9.99 | -11.31 | 18.13 | 0.0 | 3.84 | 2.96 | 0.0 | 0.0 | 58.8 | 5.45 | 1.41 | 79.89 | 3.94 | 1.9 | 5.79 | -0.52 | 121.84 | 64.59 | 4.89 | 6.6 | 0.00 | 0 | 0 |
| 23Q2 (18) | 14.5 | -1.56 | -26.32 | 14.5 | 13.28 | 143.7 | 0 | 0 | 0 | 0 | 0 | 0 | 4.21 | 24.93 | -19.66 | 2.54 | 398.04 | 17.59 | 1.35 | -20.12 | -28.19 | 8.51 | -14.93 | 8.26 | 29.89 | -3.64 | 28.17 | 28.93 | 4.86 | 6.2 | 0 | 0 | 0 | 0 | 0 | 0 | 33.73 | 0.0 | -1.46 | 18.13 | 3.84 | 3.84 | 2.96 | 0.0 | 0.0 | 55.76 | -3.85 | 1.79 | 76.86 | -1.98 | 2.21 | 5.82 | 39.9 | 31.08 | 61.58 | -0.92 | 3.99 | 0.00 | 0 | 0 |
| 23Q1 (17) | 14.73 | -19.02 | -28.87 | 12.8 | 3.23 | 148.54 | 0 | 0 | 0 | 0 | 0 | 0 | 3.37 | -23.58 | -42.39 | 0.51 | 325.0 | -68.9 | 1.69 | 8.33 | -19.14 | 10.01 | 24.24 | 17.05 | 31.02 | -0.58 | 44.28 | 27.59 | -0.25 | 0.51 | 0 | 0 | 0 | 0 | 0 | 0 | 33.73 | 0.0 | -1.46 | 17.46 | 0.0 | 4.74 | 2.96 | 0.0 | -0.67 | 57.99 | 1.22 | 1.27 | 78.41 | 0.9 | 1.95 | 4.16 | 55.22 | -47.87 | 62.15 | 3.64 | -4.74 | 0.00 | 0 | 0 |
| 22Q4 (16) | 18.19 | -16.79 | -9.59 | 12.4 | 64.24 | 198.8 | 0 | 0 | 0 | 0 | 0 | 0 | 4.41 | 13.95 | -37.97 | 0.12 | -96.25 | -94.12 | 1.56 | -4.88 | 7.59 | 8.05 | 8.38 | 55.19 | 31.2 | 41.3 | 34.02 | 27.66 | -1.14 | 0.22 | 0 | 0 | 0 | 0 | 0 | 0 | 33.73 | -1.46 | -1.46 | 17.46 | 0.0 | 4.74 | 2.96 | 0.0 | -0.67 | 57.29 | -1.19 | 3.24 | 77.71 | -0.88 | 3.43 | 2.68 | 2.68 | -50.83 | 59.97 | -1.02 | -1.59 | 0.00 | 0 | 0 |
| 22Q3 (15) | 21.86 | 11.08 | 12.56 | 7.55 | 26.89 | 21.77 | 0 | 0 | 0 | 0 | 0 | 0 | 3.87 | -26.15 | -32.22 | 3.2 | 48.15 | 55.34 | 1.64 | -12.77 | 3.8 | 7.43 | -5.49 | 37.99 | 22.08 | -5.32 | -6.84 | 27.98 | 2.72 | 0.94 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | 0.0 | 17.46 | 0.0 | 4.74 | 2.96 | 0.0 | -1.33 | 57.98 | 5.84 | 8.52 | 78.4 | 4.26 | 7.27 | 2.61 | -41.22 | -23.68 | 60.59 | 2.31 | 6.58 | 0.00 | 0 | 0 |
| 22Q2 (14) | 19.68 | -4.97 | 15.22 | 5.95 | 15.53 | 112.5 | 0 | 0 | 0 | 0 | 0 | 0 | 5.24 | -10.43 | -9.34 | 2.16 | 31.71 | 42.11 | 1.88 | -10.05 | 34.29 | 7.86 | -8.02 | 82.08 | 23.32 | 8.47 | -9.26 | 27.24 | -0.77 | -2.33 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | 0.0 | 17.46 | 4.74 | 10.44 | 2.96 | -0.67 | -1.33 | 54.78 | -4.33 | -4.5 | 75.2 | -2.22 | -1.26 | 4.44 | -44.36 | 27.22 | 59.22 | -9.23 | -2.68 | 0.00 | 0 | 0 |
| 22Q1 (13) | 20.71 | 2.93 | 8.49 | 5.15 | 24.1 | 83.93 | 0 | 0 | 0 | 0 | 0 | 0 | 5.85 | -17.72 | -37.37 | 1.64 | -19.61 | -24.07 | 2.09 | 44.14 | 7.73 | 8.55 | 64.71 | 42.81 | 21.5 | -7.65 | -21.73 | 27.45 | -0.54 | -2.1 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | 0.0 | 16.67 | 0.0 | 5.44 | 2.98 | 0.0 | -1.32 | 57.26 | 3.19 | 2.58 | 76.91 | 2.37 | 3.04 | 7.98 | 46.42 | 177.08 | 65.24 | 7.06 | 11.14 | 0.00 | 0 | 0 |
| 21Q4 (12) | 20.12 | 3.6 | 46.75 | 4.15 | -33.06 | 18.57 | 0 | 0 | 0 | 0 | 0 | 0 | 7.11 | 24.52 | -16.45 | 2.04 | -0.97 | 101.98 | 1.45 | -8.23 | -39.33 | 5.19 | -3.63 | -28.73 | 23.28 | -1.77 | -26.12 | 27.6 | -0.43 | -1.99 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | 0.0 | 16.67 | 0.0 | 5.44 | 2.98 | -0.67 | -2.3 | 55.49 | 3.86 | 3.53 | 75.13 | 2.79 | 3.7 | 5.45 | 59.36 | 856.14 | 60.94 | 7.19 | 12.5 | 0.00 | 0 | 0 |
| 21Q3 (11) | 19.42 | 13.7 | 124.51 | 6.2 | 121.43 | 67.57 | 0 | 0 | 0 | 0 | 0 | 0 | 5.71 | -1.21 | -35.04 | 2.06 | 35.53 | -45.21 | 1.58 | 12.86 | -15.51 | 5.39 | 24.7 | -11.07 | 23.7 | -7.78 | -34.66 | 27.72 | -0.61 | -1.14 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | 0.0 | 16.67 | 5.44 | 5.44 | 3.0 | 0.0 | -1.64 | 53.43 | -6.85 | 1.67 | 73.09 | -4.03 | 2.35 | 3.42 | -2.01 | 258.33 | 56.85 | -6.57 | 12.82 | 0.00 | 0 | 100.0 |
| 21Q2 (10) | 17.08 | -10.53 | 100.23 | 2.8 | 0.0 | -52.54 | 0 | 0 | 0 | 0 | 0 | 0 | 5.78 | -38.12 | 0.17 | 1.52 | -29.63 | -11.11 | 1.4 | -27.84 | 7.69 | 4.32 | -27.86 | -8.05 | 25.7 | -6.44 | -35.2 | 27.89 | -0.53 | -0.71 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | 0.0 | 15.81 | 0.0 | 0.0 | 3.0 | -0.66 | -3.23 | 57.36 | 2.76 | 17.47 | 76.16 | 2.04 | 12.43 | 3.49 | 21.18 | 325.16 | 60.85 | 3.66 | 28.7 | 0.00 | 0 | 100.0 |
| 21Q1 (9) | 19.09 | 39.24 | 116.69 | 2.8 | -20.0 | -50.88 | 0 | 0 | 0 | 0 | 0 | 0 | 9.34 | 9.75 | -4.21 | 2.16 | 113.86 | -14.96 | 1.94 | -18.83 | 37.59 | 5.99 | -17.8 | 33.85 | 27.47 | -12.82 | -34.55 | 28.04 | -0.43 | -0.11 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | -2.2 | 15.81 | 0.0 | 3.54 | 3.02 | -0.98 | -14.93 | 55.82 | 4.14 | 10.64 | 74.64 | 3.02 | 7.77 | 2.88 | 405.26 | 184.21 | 58.7 | 8.36 | 24.81 | 0.00 | 0 | 100.0 |
| 20Q4 (8) | 13.71 | 58.5 | 43.41 | 3.5 | -5.41 | -59.3 | 0 | 0 | 0 | 0 | 0 | 0 | 8.51 | -3.19 | 29.53 | 1.01 | -73.14 | 12.22 | 2.39 | 27.81 | 86.72 | 7.28 | 20.25 | 53.72 | 31.51 | -13.12 | -30.94 | 28.16 | 0.43 | -0.95 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | -2.2 | 15.81 | 0.0 | 3.54 | 3.05 | 0.0 | -15.04 | 53.6 | 2.0 | 11.97 | 72.45 | 1.46 | 8.57 | 0.57 | 126.39 | -65.87 | 54.17 | 7.5 | 9.35 | 0.00 | 100.0 | 100.0 |
| 20Q3 (7) | 8.65 | 1.41 | 57.56 | 3.7 | -37.29 | -64.08 | 0 | 0 | 0 | 0 | 0 | 0 | 8.79 | 52.34 | 57.25 | 3.76 | 119.88 | 51.61 | 1.87 | 43.85 | 6.25 | 6.06 | 28.94 | 0 | 36.27 | -8.55 | -25.69 | 28.04 | -0.18 | -1.75 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | 0.0 | -2.2 | 15.81 | 0.0 | 3.54 | 3.05 | -1.61 | -16.21 | 52.55 | 7.62 | 12.0 | 71.41 | 5.42 | 8.48 | -2.16 | -39.35 | -532.0 | 50.39 | 6.58 | 6.26 | -0.00 | 2.82 | 1.9 |
| 20Q2 (6) | 8.53 | -3.18 | 29.24 | 5.9 | 3.51 | -60.14 | 0 | 0 | 0 | 0 | 0 | 0 | 5.77 | -40.82 | -40.02 | 1.71 | -32.68 | 5.56 | 1.3 | -7.8 | -44.21 | 4.70 | 5.02 | 0 | 39.66 | -5.5 | -20.63 | 28.09 | 0.07 | -1.99 | 0 | 0 | 0 | 0 | 0 | 0 | 34.23 | -2.2 | -2.2 | 15.81 | 3.54 | 3.54 | 3.1 | -12.68 | -14.84 | 48.83 | -3.21 | 9.21 | 67.74 | -2.19 | 6.48 | -1.55 | 54.68 | -151.67 | 47.28 | 0.53 | -0.9 | -0.00 | -0.2 | -1.24 |
| 20Q1 (5) | 8.81 | -7.85 | 89.87 | 5.7 | -33.72 | -70.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.75 | 48.4 | 86.07 | 2.54 | 182.22 | 568.42 | 1.41 | 10.16 | -12.42 | 4.47 | -5.6 | 0 | 41.97 | -8.02 | -24.61 | 28.07 | -1.27 | -2.37 | 0 | 0 | 0 | 0 | 0 | 0 | 35.0 | 0.0 | 0.0 | 15.27 | 0.0 | 1.46 | 3.55 | -1.11 | 10.94 | 50.45 | 5.39 | 9.36 | 69.26 | 3.79 | 7.58 | -3.42 | -304.79 | -339.16 | 47.03 | -5.07 | -1.11 | -0.00 | -2.73 | -0.26 |
| 19Q4 (4) | 9.56 | 74.13 | 0.0 | 8.6 | -16.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.57 | 17.53 | 0.0 | 0.9 | -63.71 | 0.0 | 1.28 | -27.27 | 0.0 | 4.74 | 0 | 0.0 | 45.63 | -6.52 | 0.0 | 28.43 | -0.39 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 35.0 | 0.0 | 0.0 | 15.27 | 0.0 | 0.0 | 3.59 | -1.37 | 0.0 | 47.87 | 2.02 | 0.0 | 66.73 | 1.37 | 0.0 | 1.67 | 234.0 | 0.0 | 49.54 | 4.47 | 0.0 | -0.00 | 1.92 | 0.0 |
