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) | 13.73 | 106.16 | 4.66 | -49.73 | 4.59 | 398.91 | 0 | 0 | 48.71 | -2.66 | 0.19 | -87.9 | 11.87 | 2.33 | 24.37 | 5.12 | 17.69 | -5.75 | 7.01 | -3.18 | 0.72 | -85.74 | 0 | 0 | 30.23 | -0.33 | 10.04 | 2.34 | 4.58 | 0.0 | 15.56 | -2.63 | 30.17 | -0.66 | 6.17 | 63.66 | 21.73 | 10.03 | 0.01 | -9.59 |
| 2022 (9) | 6.66 | -69.2 | 9.27 | -34.67 | 0.92 | -16.36 | 0 | 0 | 50.04 | -5.82 | 1.57 | -87.18 | 11.6 | -12.19 | 23.18 | -6.77 | 18.77 | 18.12 | 7.24 | -1.23 | 5.05 | -15.27 | 0 | 0 | 30.33 | -18.0 | 9.81 | 13.94 | 4.58 | 0.0 | 15.98 | 2.24 | 30.37 | 5.38 | 3.77 | -44.4 | 19.75 | -11.87 | 0.01 | -33.69 |
| 2021 (8) | 21.62 | 104.93 | 14.19 | -7.74 | 1.1 | -39.23 | 0 | 0 | 53.13 | 4.14 | 12.25 | 1308.05 | 13.21 | 4.59 | 24.86 | 0.44 | 15.89 | 0.32 | 7.33 | 34.5 | 5.96 | -15.7 | 0.38 | -15.56 | 36.99 | 0.0 | 8.61 | 1.53 | 4.58 | 0.0 | 15.63 | 245.03 | 28.82 | 63.84 | 6.78 | 56.22 | 22.41 | 152.65 | 0.01 | 33.52 |
| 2020 (7) | 10.55 | 31.38 | 15.38 | -8.18 | 1.81 | -63.14 | 0 | 0 | 51.02 | -7.67 | 0.87 | 81.25 | 12.63 | -7.68 | 24.75 | -0.0 | 15.84 | -22.66 | 5.45 | -0.91 | 7.07 | -18.92 | 0.45 | -13.46 | 36.99 | 0.0 | 8.48 | 0.59 | 4.58 | 0.0 | 4.53 | 38.96 | 17.59 | 8.11 | 4.34 | 38.22 | 8.87 | 38.59 | 0.01 | -13.7 |
| 2019 (6) | 8.03 | -5.42 | 16.75 | -18.17 | 4.91 | 312.61 | 0 | 0 | 55.26 | 1.1 | 0.48 | 0 | 13.68 | -13.42 | 24.76 | -14.36 | 20.48 | 2.55 | 5.5 | -0.9 | 8.72 | -16.87 | 0.52 | -1.89 | 36.99 | 0.0 | 8.43 | 0.0 | 4.58 | 0.0 | 3.26 | -5.51 | 16.27 | -1.15 | 3.14 | 159.5 | 6.4 | 37.34 | 0.01 | -15.03 |
| 2018 (5) | 8.49 | -10.16 | 20.47 | 2.76 | 1.19 | -25.62 | 0 | 0 | 54.66 | -4.26 | -0.66 | 0 | 15.8 | -10.02 | 28.91 | -6.02 | 19.97 | 4.88 | 5.55 | -1.07 | 10.49 | -10.42 | 0.53 | -7.02 | 36.99 | 0.0 | 8.43 | 2.06 | 4.58 | -33.33 | 3.45 | 90.61 | 16.46 | -2.78 | 1.21 | -66.11 | 4.66 | -13.38 | 0.01 | -7.41 |
| 2017 (4) | 9.45 | 7.63 | 19.92 | -16.76 | 1.6 | -75.27 | 0 | 0 | 57.09 | -3.58 | 1.68 | -43.43 | 17.56 | -11.27 | 30.76 | -7.97 | 19.04 | 2.15 | 5.61 | -4.27 | 11.71 | 193.48 | 0.57 | 21.28 | 36.99 | 0.0 | 8.26 | 3.51 | 6.87 | 50.0 | 1.81 | -36.04 | 16.93 | 10.01 | 3.57 | -5.56 | 5.38 | -18.61 | 0.02 | -12.66 |
| 2016 (3) | 8.78 | 38.49 | 23.93 | 27.29 | 6.47 | 221.89 | 0 | 0 | 59.21 | -0.87 | 2.97 | 133.86 | 19.79 | 7.61 | 33.42 | 8.56 | 18.64 | -4.16 | 5.86 | -11.48 | 3.99 | -59.08 | 0.47 | 9.3 | 36.99 | 0.0 | 7.98 | 1.4 | 4.58 | 0.0 | 2.83 | 166.98 | 15.39 | 13.83 | 3.78 | -22.06 | 6.61 | 11.84 | 0.02 | -7.63 |
| 2015 (2) | 6.34 | -15.8 | 18.8 | -7.39 | 2.01 | -43.54 | 0 | 0 | 59.73 | -0.18 | 1.27 | -30.22 | 18.39 | -1.66 | 30.79 | -1.48 | 19.45 | 2.31 | 6.62 | -5.7 | 9.75 | 28.63 | 0.43 | 13.16 | 36.99 | 0.0 | 7.87 | 1.81 | 4.58 | 0.0 | 1.06 | -26.9 | 13.52 | -1.74 | 4.85 | -31.98 | 5.91 | -31.12 | 0.02 | -0.01 |
| 2014 (1) | 7.53 | 1.07 | 20.3 | 13.15 | 3.56 | 6.27 | 0 | 0 | 59.84 | -0.58 | 1.82 | 1.68 | 18.7 | -6.31 | 31.25 | -5.76 | 19.01 | 3.04 | 7.02 | -6.4 | 7.58 | -26.34 | 0.38 | 2.7 | 36.99 | 0.0 | 7.73 | 1.84 | 4.58 | 0.0 | 1.45 | 5.84 | 13.76 | 1.62 | 7.13 | 54.0 | 8.58 | 43.0 | 0.02 | 2.44 |
| 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) | 13.73 | -12.32 | 106.16 | 4.66 | -22.07 | -49.73 | 4.59 | 473.75 | 398.91 | 0 | 0 | 0 | 12.65 | 4.72 | 2.02 | 0.37 | 384.62 | 825.0 | 11.87 | 1.19 | 2.33 | 24.37 | 0.67 | 5.12 | 17.69 | -4.58 | -5.75 | 7.01 | -1.13 | -3.18 | 0.72 | -85.4 | -85.74 | 0 | 0 | 0 | 30.23 | 0.0 | -0.33 | 10.04 | 0.0 | 2.34 | 4.58 | 0.0 | 0.0 | 15.56 | 2.91 | -2.63 | 30.17 | 1.48 | -0.66 | 6.17 | 4.93 | 63.66 | 21.73 | 3.48 | 10.03 | 0.01 | -1.1 | -9.59 |
| 23Q3 (19) | 15.66 | 58.02 | 14.06 | 5.98 | -19.95 | -26.45 | 0.8 | 0.0 | -13.04 | 0 | 0 | 0 | 12.08 | -7.29 | 3.96 | -0.13 | -262.5 | -316.67 | 11.73 | -0.93 | 2.53 | 24.21 | -1.87 | 12.8 | 18.54 | -2.11 | 5.46 | 7.09 | 0.14 | -2.74 | 4.93 | 23.25 | -9.71 | 0 | 0 | -100.0 | 30.23 | -0.33 | -0.33 | 10.04 | 0.0 | 2.34 | 4.58 | 0.0 | 0.0 | 15.12 | -0.2 | -1.18 | 29.73 | -0.13 | 0.13 | 5.88 | 13.51 | 86.08 | 21.0 | 3.3 | 13.76 | 0.01 | -8.92 | -4.16 |
| 23Q2 (18) | 9.91 | 22.95 | -37.63 | 7.47 | -34.42 | -24.24 | 0.8 | -47.02 | -13.04 | 0 | 0 | 0 | 13.03 | 19.0 | -3.05 | 0.08 | 161.54 | -84.62 | 11.84 | 10.45 | -5.81 | 24.67 | 11.39 | 5.52 | 18.94 | -0.73 | 16.34 | 7.08 | -2.07 | -3.01 | 4.0 | -9.09 | -27.4 | 0 | 0 | -100.0 | 30.33 | 0.0 | -18.0 | 10.04 | 2.34 | 2.34 | 4.58 | 0.0 | 0.0 | 15.15 | -4.54 | -0.46 | 29.77 | -1.59 | 0.54 | 5.18 | 11.88 | 26.03 | 20.33 | -0.83 | 5.17 | 0.01 | 1.55 | 8.16 |
| 23Q1 (17) | 8.06 | 21.02 | -58.15 | 11.39 | 22.87 | -11.36 | 1.51 | 64.13 | 64.13 | 0 | 0 | 0 | 10.95 | -11.69 | -12.96 | -0.13 | -425.0 | -113.68 | 10.72 | -7.59 | -11.04 | 22.14 | -4.47 | -1.04 | 19.08 | 1.65 | 19.47 | 7.23 | -0.14 | -2.03 | 4.4 | -12.87 | -25.68 | 0 | 0 | -100.0 | 30.33 | 0.0 | -18.0 | 9.81 | 0.0 | 13.94 | 4.58 | 0.0 | 0.0 | 15.87 | -0.69 | -4.46 | 30.25 | -0.4 | 1.51 | 4.63 | 22.81 | -27.54 | 20.5 | 3.8 | -10.87 | 0.01 | -1.15 | 10.21 |
| 22Q4 (16) | 6.66 | -51.49 | -69.2 | 9.27 | 14.02 | -34.67 | 0.92 | 0.0 | -16.36 | 0 | 0 | 0 | 12.4 | 6.71 | -20.87 | 0.04 | -33.33 | -96.4 | 11.6 | 1.4 | -12.19 | 23.18 | 8.02 | -6.77 | 18.77 | 6.77 | 18.12 | 7.24 | -0.69 | -1.23 | 5.05 | -7.51 | -15.27 | 0 | -100.0 | -100.0 | 30.33 | 0.0 | -18.0 | 9.81 | 0.0 | 13.94 | 4.58 | 0.0 | 0.0 | 15.98 | 4.44 | 2.24 | 30.37 | 2.29 | 5.38 | 3.77 | 19.3 | -44.4 | 19.75 | 6.99 | -11.87 | 0.01 | 4.83 | -33.69 |
| 22Q3 (15) | 13.73 | -13.59 | -46.84 | 8.13 | -17.55 | -44.54 | 0.92 | 0.0 | -20.69 | 0 | 0 | 0 | 11.62 | -13.54 | -3.81 | 0.06 | -88.46 | -99.43 | 11.44 | -8.99 | -0.35 | 21.46 | -8.2 | -5.0 | 17.58 | 7.99 | 6.74 | 7.29 | -0.14 | -0.95 | 5.46 | -0.91 | -15.61 | 0.4 | 14.29 | 0.0 | 30.33 | -18.0 | -18.0 | 9.81 | 0.0 | 13.94 | 4.58 | 0.0 | 0.0 | 15.3 | 0.53 | 1.39 | 29.69 | 0.27 | 4.99 | 3.16 | -23.11 | -33.19 | 18.46 | -4.5 | -6.86 | 0.01 | 2.79 | -88.38 |
| 22Q2 (14) | 15.89 | -17.5 | 53.82 | 9.86 | -23.27 | -32.74 | 0.92 | 0.0 | -31.85 | 0 | 0 | 0 | 13.44 | 6.84 | -0.59 | 0.52 | -45.26 | -24.64 | 12.57 | 4.32 | 0.64 | 23.38 | 4.47 | -2.2 | 16.28 | 1.94 | 4.63 | 7.3 | -1.08 | 8.31 | 5.51 | -6.93 | -15.62 | 0.35 | -5.41 | -16.67 | 36.99 | 0.0 | 0.0 | 9.81 | 13.94 | 13.94 | 4.58 | 0.0 | 0.0 | 15.22 | -8.37 | 238.22 | 29.61 | -0.64 | 67.38 | 4.11 | -35.68 | -22.6 | 19.33 | -15.96 | 97.04 | 0.01 | 3.46 | -9.25 |
| 22Q1 (13) | 19.26 | -10.92 | 111.42 | 12.85 | -9.44 | -8.41 | 0.92 | -16.36 | -42.86 | 0 | 0 | 0 | 12.58 | -19.72 | 6.07 | 0.95 | -14.41 | 891.67 | 12.05 | -8.78 | 1.35 | 22.38 | -10.0 | -4.45 | 15.97 | 0.5 | 3.5 | 7.38 | 0.68 | 8.53 | 5.92 | -0.67 | -14.7 | 0.37 | -2.63 | -13.95 | 36.99 | 0.0 | 0.0 | 8.61 | 0.0 | 1.53 | 4.58 | 0.0 | 0.0 | 16.61 | 6.27 | 274.94 | 29.8 | 3.4 | 70.38 | 6.39 | -5.75 | 10.17 | 23.0 | 2.63 | 124.83 | 0.01 | -40.52 | -16.14 |
| 21Q4 (12) | 21.62 | -16.3 | 104.93 | 14.19 | -3.21 | -7.74 | 1.1 | -5.17 | -39.23 | 0 | 0 | 0 | 15.67 | 29.72 | 17.29 | 1.11 | -89.5 | 164.29 | 13.21 | 15.07 | 4.59 | 24.86 | 10.07 | 0.44 | 15.89 | -3.52 | 0.32 | 7.33 | -0.41 | 34.5 | 5.96 | -7.88 | -15.7 | 0.38 | -5.0 | -15.56 | 36.99 | 0.0 | 0.0 | 8.61 | 0.0 | 1.53 | 4.58 | 0.0 | 0.0 | 15.63 | 3.58 | 245.03 | 28.82 | 1.91 | 63.84 | 6.78 | 43.34 | 56.22 | 22.41 | 13.07 | 152.65 | 0.01 | -81.63 | 33.52 |
| 21Q3 (11) | 25.83 | 150.05 | 160.12 | 14.66 | 0.0 | -19.09 | 1.16 | -14.07 | -75.63 | 0 | 0 | 0 | 12.08 | -10.65 | -10.58 | 10.57 | 1431.88 | 21040.0 | 11.48 | -8.09 | -16.57 | 22.59 | -5.5 | -13.66 | 16.47 | 5.85 | -10.92 | 7.36 | 9.2 | 34.8 | 6.47 | -0.92 | -15.2 | 0.4 | -4.76 | -14.89 | 36.99 | 0.0 | 0.0 | 8.61 | 0.0 | 1.53 | 4.58 | 0.0 | 0.0 | 15.09 | 235.33 | 297.11 | 28.28 | 59.86 | 67.73 | 4.73 | -10.92 | 73.26 | 19.82 | 102.04 | 203.52 | 0.08 | 702.65 | 598.05 |
| 21Q2 (10) | 10.33 | 13.39 | 6.17 | 14.66 | 4.49 | -20.8 | 1.35 | -16.15 | -72.67 | 0 | 0 | 0 | 13.52 | 14.0 | 12.29 | 0.69 | 675.0 | 72.5 | 12.49 | 5.05 | -4.87 | 23.90 | 2.07 | -2.36 | 15.56 | 0.84 | -20.53 | 6.74 | -0.88 | 22.99 | 6.53 | -5.91 | -14.64 | 0.42 | -2.33 | -12.5 | 36.99 | 0.0 | 0.0 | 8.61 | 1.53 | 0 | 4.58 | 0.0 | 0 | 4.5 | 1.58 | 0 | 17.69 | 1.14 | 5.93 | 5.31 | -8.45 | 132.89 | 9.81 | -4.11 | 330.26 | 0.01 | -4.38 | -16.58 |
| 21Q1 (9) | 9.11 | -13.65 | -4.81 | 14.03 | -8.78 | -24.57 | 1.61 | -11.05 | -67.34 | 0 | 0 | 0 | 11.86 | -11.23 | -2.06 | -0.12 | -128.57 | 0 | 11.89 | -5.86 | -5.03 | 23.42 | -5.4 | 3.52 | 15.43 | -2.59 | -21.64 | 6.8 | 24.77 | 24.09 | 6.94 | -1.84 | -17.28 | 0.43 | -4.44 | -14.0 | 36.99 | 0.0 | 0.0 | 8.48 | 0.0 | 0.59 | 4.58 | 0.0 | 0.0 | 4.43 | -2.21 | 35.06 | 17.49 | -0.57 | 7.37 | 5.8 | 33.64 | 523.66 | 10.23 | 15.33 | 142.99 | 0.01 | -5.31 | -17.96 |
| 20Q4 (8) | 10.55 | 6.24 | 31.38 | 15.38 | -15.12 | -8.18 | 1.81 | -61.97 | -63.14 | 0 | 0 | 0 | 13.36 | -1.11 | -10.52 | 0.42 | 740.0 | 147.06 | 12.63 | -8.21 | -7.68 | 24.75 | -5.39 | 0.02 | 15.84 | -14.33 | -22.66 | 5.45 | -0.18 | -0.91 | 7.07 | -7.34 | -18.92 | 0.45 | -4.26 | -13.46 | 36.99 | 0.0 | 0.0 | 8.48 | 0.0 | 0 | 4.58 | 0.0 | 0 | 4.53 | 19.21 | 0 | 17.59 | 4.33 | 8.11 | 4.34 | 58.97 | 38.22 | 8.87 | 35.83 | 182.48 | 0.01 | -3.95 | -13.7 |
| 20Q3 (7) | 9.93 | 2.06 | 41.86 | 18.12 | -2.11 | -1.09 | 4.76 | -3.64 | 133.33 | 0 | 0 | 0 | 13.51 | 12.21 | -7.15 | 0.05 | -87.5 | -92.86 | 13.76 | 4.8 | -8.21 | 26.16 | 6.87 | 0 | 18.49 | -5.57 | -13.11 | 5.46 | -0.36 | -1.09 | 7.63 | -0.26 | -36.36 | 0.47 | -2.08 | -4.08 | 36.99 | 0.0 | 0.0 | 8.48 | 0 | 0.59 | 4.58 | 0 | 0.0 | 3.8 | 0 | 21.41 | 16.86 | 0.96 | 4.46 | 2.73 | 19.74 | 16.17 | 6.53 | 186.4 | 19.16 | 0.01 | -4.08 | -12.85 |
| 20Q2 (6) | 9.73 | 1.67 | 29.05 | 18.51 | -0.48 | 4.99 | 4.94 | 0.2 | 187.21 | 0 | 0 | 0 | 12.04 | -0.58 | -12.44 | 0.4 | 0 | 2100.0 | 13.13 | 4.87 | -6.08 | 24.48 | 8.22 | 0 | 19.58 | -0.56 | -8.16 | 5.48 | 0.0 | -0.9 | 7.65 | -8.82 | -37.75 | 0.48 | -4.0 | -5.88 | 36.99 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 16.7 | 2.52 | 8.3 | 2.28 | 145.16 | -17.09 | 2.28 | -45.84 | -55.81 | 0.01 | -5.97 | -13.28 |
| 20Q1 (5) | 9.57 | 19.18 | 22.38 | 18.6 | 11.04 | -5.15 | 4.93 | 0.41 | 397.98 | 0 | 0 | 0 | 12.11 | -18.89 | 0.58 | 0 | -100.0 | 100.0 | 12.52 | -8.48 | -7.4 | 22.62 | -8.6 | 0 | 19.69 | -3.86 | -4.6 | 5.48 | -0.36 | -0.9 | 8.39 | -3.78 | -24.0 | 0.5 | -3.85 | -3.85 | 36.99 | 0.0 | 0.0 | 8.43 | 0 | 0.0 | 4.58 | 0 | 0.0 | 3.28 | 0 | 6.49 | 16.29 | 0.12 | 1.24 | 0.93 | -70.38 | -63.39 | 4.21 | 34.08 | -25.09 | 0.01 | -0.39 | -9.41 |
| 19Q4 (4) | 8.03 | 14.71 | 0.0 | 16.75 | -8.57 | 0.0 | 4.91 | 140.69 | 0.0 | 0 | 0 | 0.0 | 14.93 | 2.61 | 0.0 | 0.17 | -75.71 | 0.0 | 13.68 | -8.74 | 0.0 | 24.75 | 0 | 0.0 | 20.48 | -3.76 | 0.0 | 5.5 | -0.36 | 0.0 | 8.72 | -27.27 | 0.0 | 0.52 | 6.12 | 0.0 | 36.99 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 16.27 | 0.81 | 0.0 | 3.14 | 33.62 | 0.0 | 3.14 | -42.7 | 0.0 | 0.01 | -3.0 | 0.0 |
