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) | 6.66 | -46.63 | 1.93 | -17.87 | 4.79 | 13.24 | 0 | 0 | 15.45 | -3.38 | -6.17 | 0 | 4.52 | 18.32 | 29.26 | 22.46 | 3.35 | 25.94 | 0 | 0 | 13.84 | -26.15 | 0.33 | -21.43 | 18.42 | 0.0 | 0.51 | 0.0 | 0.82 | 0.0 | -15.87 | 0 | -14.55 | 0 | -0.82 | 0 | -16.69 | 0 | 0.00 | 0 |
| 2022 (9) | 12.48 | 12.74 | 2.35 | -55.99 | 4.23 | 132.42 | 0 | 0 | 15.99 | -33.9 | -4.57 | 0 | 3.82 | -40.96 | 23.89 | -10.68 | 2.66 | -18.65 | 0 | 0 | 18.74 | 28.36 | 0.42 | -22.22 | 18.42 | 0.0 | 0.51 | 0.0 | 0.82 | -34.92 | -9.7 | 0 | -8.38 | 0 | -0.86 | 0 | -10.56 | 0 | 0.00 | 0 |
| 2021 (8) | 11.07 | -44.84 | 5.34 | -18.35 | 1.82 | 435.29 | 0 | 0 | 24.19 | -10.17 | -6.32 | 0 | 6.47 | -30.13 | 26.75 | -22.22 | 3.27 | -1.51 | 0 | 0 | 14.6 | 107.98 | 0.54 | -14.29 | 18.42 | -0.38 | 0.51 | 0.0 | 1.26 | 110.0 | -5.56 | 0 | -3.8 | 0 | -0.82 | 0 | -6.38 | 0 | 0.00 | 0 |
| 2020 (7) | 20.07 | -20.8 | 6.54 | -7.89 | 0.34 | 0 | 0 | 0 | 26.93 | -22.44 | -2.77 | 0 | 9.26 | 5.59 | 34.39 | 36.13 | 3.32 | 55.14 | 0 | 0 | 7.02 | 510.43 | 0.63 | 320.0 | 18.49 | -0.05 | 0.51 | 0 | 0.6 | 252.94 | 1.4 | -72.39 | 2.51 | -52.1 | -1.26 | 0 | 0.14 | -95.42 | 0.00 | 0 |
| 2019 (6) | 25.34 | 222.39 | 7.1 | 37.33 | 0 | 0 | 0 | 0 | 34.72 | 110.55 | 5.07 | 0 | 8.77 | 32.48 | 25.26 | -37.08 | 2.14 | 5.94 | 0 | 0 | 1.15 | 0 | 0.15 | 36.36 | 18.5 | 15.34 | 0 | 0 | 0.17 | 0.0 | 5.07 | 0 | 5.24 | 0 | -2.01 | 0 | 3.06 | 0 | 0.00 | 0 |
| 2018 (5) | 7.86 | -54.88 | 5.17 | 7.93 | 0 | 0 | 0 | 0 | 16.49 | 88.03 | -3.11 | 0 | 6.62 | 129.86 | 40.15 | 22.25 | 2.02 | 114.89 | 0 | 0 | 0 | 0 | 0.11 | 10.0 | 16.04 | 1.26 | 0.79 | 0.0 | 0.17 | 0.0 | -25.12 | 0 | -24.15 | 0 | -1.36 | 0 | -26.48 | 0 | 0.00 | 0 |
| 2017 (4) | 17.42 | 110.64 | 4.79 | -49.53 | 0 | 0 | 0 | 0 | 8.77 | -20.85 | -5.25 | 0 | 2.88 | -34.1 | 32.84 | -16.74 | 0.94 | 1.08 | 0 | 0 | 0 | 0 | 0.1 | 150.0 | 15.84 | 56.37 | 0.79 | 0.0 | 0.17 | 0.0 | -22.02 | 0 | -21.05 | 0 | -0.51 | 0 | -22.53 | 0 | 0.00 | 0 |
| 2016 (3) | 8.27 | -40.29 | 9.49 | -26.55 | 0 | 0 | 0 | 0 | 11.08 | 12.37 | -5.42 | 0 | 4.37 | 85.96 | 39.44 | 65.48 | 0.93 | -9.71 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 10.13 | -0.3 | 0.79 | 0.0 | 0.17 | 0.0 | -16.73 | 0 | -15.77 | 0 | -1.06 | 0 | -17.79 | 0 | 0.00 | 0 |
| 2015 (2) | 13.85 | -11.33 | 12.92 | 23.64 | 0 | 0 | 0 | 0 | 9.86 | -39.29 | -7.13 | 0 | 2.35 | 4.44 | 23.83 | 72.03 | 1.03 | -27.46 | 0 | 0 | 0 | 0 | 0.04 | -42.86 | 10.16 | 0.0 | 0.79 | 0.0 | 0.17 | 0.0 | -11.22 | 0 | -10.26 | 0 | 0.16 | -78.08 | -11.06 | 0 | 0.00 | 0 |
| 2014 (1) | 15.62 | 0.32 | 10.45 | -31.57 | 0 | 0 | 0 | 0 | 16.24 | -49.74 | -4.12 | 0 | 2.25 | -84.9 | 13.85 | -69.96 | 1.42 | -44.75 | 0 | 0 | 0 | 0 | 0.07 | 16.67 | 10.16 | 0.0 | 0.79 | 16.18 | 0.17 | 0.0 | -4.07 | 0 | -3.11 | 0 | 0.73 | 356.25 | -3.34 | 0 | 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) | 6.66 | -15.27 | -46.63 | 1.93 | -3.02 | -17.87 | 4.79 | -2.04 | 13.24 | 0 | 0 | 0 | 4.43 | 3.02 | 37.15 | -1.53 | -48.54 | -163.79 | 4.52 | -2.38 | 18.32 | 29.26 | -9.96 | 22.46 | 3.35 | 34.54 | 25.94 | 0 | 0 | 0 | 13.84 | -7.36 | -26.15 | 0.33 | -5.71 | -21.43 | 18.42 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | -15.87 | -10.67 | -63.61 | -14.55 | -11.75 | -73.63 | -0.82 | -920.0 | 4.65 | -16.69 | -17.21 | -58.05 | 0.00 | 0 | 0 |
| 23Q3 (19) | 7.86 | -19.05 | -46.42 | 1.99 | 3.11 | -56.17 | 4.89 | 0.2 | 28.68 | 0 | 0 | 0 | 4.3 | 21.13 | 44.3 | -1.03 | 31.33 | 40.12 | 4.63 | 34.59 | 29.69 | 32.49 | 22.13 | 65.19 | 2.49 | 2.05 | -15.31 | 0 | 0 | 0 | 14.94 | -6.97 | -28.21 | 0.35 | -5.41 | -23.91 | 18.42 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | -14.34 | -7.74 | -57.41 | -13.02 | -8.59 | -67.14 | 0.1 | 171.43 | 110.2 | -14.24 | -5.87 | -41.13 | 0.00 | 0 | 0 |
| 23Q2 (18) | 9.71 | -11.73 | -34.3 | 1.93 | -17.52 | -54.59 | 4.88 | 1.67 | 55.41 | 0 | 0 | 0 | 3.55 | 11.99 | -15.88 | -1.5 | 28.91 | -36.36 | 3.44 | 5.52 | -25.86 | 26.60 | 10.99 | 14.96 | 2.44 | -2.01 | -34.76 | 0 | 0 | 0 | 16.06 | -9.11 | -26.93 | 0.37 | 0.0 | -26.0 | 18.42 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | -13.31 | -12.7 | -80.11 | -11.99 | -14.3 | -97.53 | -0.14 | 63.16 | 81.82 | -13.45 | -10.34 | -64.83 | 0.00 | 0 | 0 |
| 23Q1 (17) | 11.0 | -11.86 | -30.9 | 2.34 | -0.43 | -55.34 | 4.8 | 13.48 | 108.7 | 0 | 0 | 0 | 3.17 | -1.86 | -42.99 | -2.11 | -263.79 | -78.81 | 3.26 | -14.66 | -43.6 | 23.97 | 0.34 | -8.47 | 2.49 | -6.39 | -11.7 | 0 | 0 | 0 | 17.67 | -5.71 | -19.9 | 0.37 | -11.9 | -26.0 | 18.42 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.82 | 0.0 | -34.92 | -11.81 | -21.75 | -75.22 | -10.49 | -25.18 | -110.64 | -0.38 | 55.81 | -58.33 | -12.19 | -15.44 | -74.64 | 0.00 | 0 | 0 |
| 22Q4 (16) | 12.48 | -14.93 | 12.74 | 2.35 | -48.24 | -55.99 | 4.23 | 11.32 | 132.42 | 0 | 0 | 0 | 3.23 | 8.39 | -40.07 | -0.58 | 66.28 | 63.06 | 3.82 | 7.0 | -40.96 | 23.89 | 21.46 | -10.72 | 2.66 | -9.52 | -18.65 | 0 | 0 | 0 | 18.74 | -9.95 | 28.36 | 0.42 | -8.7 | -22.22 | 18.42 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.82 | 0.0 | -34.92 | -9.7 | -6.48 | -74.46 | -8.38 | -7.57 | -120.53 | -0.86 | 12.24 | -4.88 | -10.56 | -4.66 | -65.52 | 0.00 | 0 | 0 |
| 22Q3 (15) | 14.67 | -0.74 | 3.46 | 4.54 | 6.82 | -21.18 | 3.8 | 21.02 | 187.88 | 0 | 0 | 0 | 2.98 | -29.38 | -38.93 | -1.72 | -56.36 | 31.75 | 3.57 | -23.06 | -39.9 | 19.67 | -15.01 | -11.19 | 2.94 | -21.39 | 7.69 | 0 | 0 | 0 | 20.81 | -5.32 | 48.22 | 0.46 | -8.0 | -19.3 | 18.42 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.82 | 0.0 | -34.92 | -9.11 | -23.27 | -127.75 | -7.79 | -28.34 | -247.77 | -0.98 | -27.27 | 27.41 | -10.09 | -23.65 | -88.6 | 0.00 | 0 | 0 |
| 22Q2 (14) | 14.78 | -7.16 | -14.96 | 4.25 | -18.89 | -16.17 | 3.14 | 36.52 | 336.11 | 0 | 0 | 0 | 4.22 | -24.1 | -32.37 | -1.1 | 6.78 | 11.29 | 4.64 | -19.72 | -29.38 | 23.14 | -11.64 | 4.33 | 3.74 | 32.62 | 19.11 | 0 | 0 | 0 | 21.98 | -0.36 | 67.15 | 0.5 | 0.0 | -18.03 | 18.42 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.82 | -34.92 | -34.92 | -7.39 | -9.64 | -399.32 | -6.07 | -21.89 | -2267.86 | -0.77 | -220.83 | 41.22 | -8.16 | -16.91 | -192.47 | 0.00 | 0 | 0 |
| 22Q1 (13) | 15.92 | 43.81 | -24.12 | 5.24 | -1.87 | -11.34 | 2.3 | 26.37 | 422.73 | 0 | 0 | 0 | 5.56 | 3.15 | -27.51 | -1.18 | 24.84 | -19.19 | 5.78 | -10.66 | -32.16 | 26.19 | -2.12 | -6.4 | 2.82 | -13.76 | 15.57 | 0 | 0 | 0 | 22.06 | 51.1 | 80.82 | 0.5 | -7.41 | -19.35 | 18.42 | 0.0 | -0.38 | 0.51 | 0.0 | 0.0 | 1.26 | 0.0 | 110.0 | -6.74 | -21.22 | -1743.9 | -4.98 | -31.05 | -427.63 | -0.24 | 70.73 | 81.25 | -6.98 | -9.4 | -702.3 | 0.00 | 0 | 0 |
| 21Q4 (12) | 11.07 | -21.93 | -44.84 | 5.34 | -7.29 | -18.35 | 1.82 | 37.88 | 435.29 | 0 | 0 | 0 | 5.39 | 10.45 | -32.88 | -1.57 | 37.7 | -406.45 | 6.47 | 8.92 | -30.13 | 26.76 | 20.81 | -22.18 | 3.27 | 19.78 | -1.51 | 0 | 0 | 0 | 14.6 | 3.99 | 107.98 | 0.54 | -5.26 | -14.29 | 18.42 | 0.0 | -0.38 | 0.51 | 0.0 | 0.0 | 1.26 | 0.0 | 110.0 | -5.56 | -39.0 | -497.14 | -3.8 | -69.64 | -251.39 | -0.82 | 39.26 | 34.92 | -6.38 | -19.25 | -4657.14 | 0.00 | 0 | 0 |
| 21Q3 (11) | 14.18 | -18.41 | -36.27 | 5.76 | 13.61 | 9.92 | 1.32 | 83.33 | 325.81 | 0 | 0 | 0 | 4.88 | -21.79 | -36.46 | -2.52 | -103.23 | -320.0 | 5.94 | -9.59 | -25.84 | 22.15 | -0.15 | -25.04 | 2.73 | -13.06 | 31.88 | 0 | 0 | 0 | 14.04 | 6.77 | 138.78 | 0.57 | -6.56 | -6.56 | 18.42 | 0.0 | -0.38 | 0.51 | 0.0 | 0.0 | 1.26 | 0.0 | 110.0 | -4.0 | -170.27 | -339.52 | -2.24 | -900.0 | -180.58 | -1.35 | -3.05 | 22.41 | -5.35 | -91.76 | -7542.86 | 0.00 | 0 | 0 |
| 21Q2 (10) | 17.38 | -17.16 | -29.64 | 5.07 | -14.21 | -15.36 | 0.72 | 63.64 | 132.26 | 0 | 0 | 0 | 6.24 | -18.64 | -11.74 | -1.24 | -25.25 | -65.33 | 6.57 | -22.89 | -7.98 | 22.18 | -20.73 | -10.1 | 3.14 | 28.69 | 42.73 | 0 | 0 | 0 | 13.15 | 7.79 | 200.92 | 0.61 | -1.61 | 238.89 | 18.42 | -0.38 | -0.38 | 0.51 | 0.0 | 0 | 1.26 | 110.0 | 0 | -1.48 | -460.98 | 0 | 0.28 | -81.58 | -91.72 | -1.31 | -2.34 | 37.32 | -2.79 | -220.69 | -33.49 | 0.00 | 0 | 0 |
| 21Q1 (9) | 20.98 | 4.53 | -22.24 | 5.91 | -9.63 | -23.35 | 0.44 | 29.41 | 46.67 | 0 | 0 | 0 | 7.67 | -4.48 | 84.82 | -0.99 | -219.35 | 11.61 | 8.52 | -7.99 | 94.52 | 27.98 | -18.63 | 107.23 | 2.44 | -26.51 | 29.1 | 0 | 0 | 0 | 12.2 | 73.79 | 408.33 | 0.62 | -1.59 | 244.44 | 18.49 | 0.0 | -0.05 | 0.51 | 0.0 | 0 | 0.6 | 0.0 | 252.94 | 0.41 | -70.71 | -89.62 | 1.52 | -39.44 | -63.2 | -1.28 | -1.59 | 44.35 | -0.87 | -721.43 | -152.73 | 0.00 | 0 | 0 |
| 20Q4 (8) | 20.07 | -9.8 | -20.8 | 6.54 | 24.81 | -7.89 | 0.34 | 9.68 | 0 | 0 | 0 | 0 | 8.03 | 4.56 | -2.19 | -0.31 | 48.33 | -143.66 | 9.26 | 15.61 | 5.59 | 34.39 | 16.38 | 36.17 | 3.32 | 60.39 | 55.14 | 0 | 0 | 0 | 7.02 | 19.39 | 510.43 | 0.63 | 3.28 | 320.0 | 18.49 | 0.0 | -0.05 | 0.51 | 0.0 | 0 | 0.6 | 0.0 | 252.94 | 1.4 | -16.17 | -72.39 | 2.51 | -9.71 | -52.1 | -1.26 | 27.59 | 37.31 | 0.14 | 300.0 | -95.42 | 0.00 | 0 | 0 |
| 20Q3 (7) | 22.25 | -9.92 | -8.77 | 5.24 | -12.52 | 2.54 | 0.31 | 0.0 | 0 | 0 | 0 | 0 | 7.68 | 8.63 | -19.24 | -0.6 | 20.0 | -152.17 | 8.01 | 12.18 | -15.51 | 29.55 | 19.76 | 0 | 2.07 | -5.91 | 41.78 | 0 | 0 | 0 | 5.88 | 34.55 | 0 | 0.61 | 238.89 | 306.67 | 18.49 | 0.0 | -0.05 | 0.51 | 0 | 0 | 0.6 | 0 | 252.94 | 1.67 | 0 | -61.7 | 2.78 | -17.75 | -38.63 | -1.74 | 16.75 | 14.29 | -0.07 | 96.65 | -103.0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 24.7 | -8.45 | 188.89 | 5.99 | -22.31 | 16.31 | 0.31 | 3.33 | 0 | 0 | 0 | 0 | 7.07 | 70.36 | -33.11 | -0.75 | 33.04 | -134.25 | 7.14 | 63.01 | -25.24 | 24.67 | 82.73 | 0 | 2.2 | 16.4 | 47.65 | 0 | 0 | 0 | 4.37 | 82.08 | 0 | 0.18 | 0.0 | 28.57 | 18.49 | -0.05 | 15.56 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 3.38 | -18.16 | 0.0 | -2.09 | 9.13 | -54.81 | -2.09 | -226.67 | -212.37 | 0.00 | 0 | 0 |
| 20Q1 (5) | 26.98 | 6.47 | 284.88 | 7.71 | 8.59 | 67.61 | 0.3 | 0 | 0 | 0 | 0 | 0 | 4.15 | -49.45 | -35.56 | -1.12 | -257.75 | -210.89 | 4.38 | -50.06 | -41.44 | 13.50 | -46.53 | 0 | 1.89 | -11.68 | 5.0 | 0 | 0 | 0 | 2.4 | 108.7 | 0 | 0.18 | 20.0 | 63.64 | 18.5 | 0.0 | 15.34 | 0 | 0 | -100.0 | 0.17 | 0.0 | 0.0 | 3.95 | -22.09 | 116.39 | 4.13 | -21.18 | 117.85 | -2.3 | -14.43 | -119.05 | 1.65 | -46.08 | 106.56 | 0.00 | 0 | 0 |
| 19Q4 (4) | 25.34 | 3.9 | 0.0 | 7.1 | 38.94 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.21 | -13.67 | 0.0 | 0.71 | -38.26 | 0.0 | 8.77 | -7.49 | 0.0 | 25.25 | 0 | 0.0 | 2.14 | 46.58 | 0.0 | 0 | 0 | 0.0 | 1.15 | 0 | 0.0 | 0.15 | 0.0 | 0.0 | 18.5 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.17 | 0.0 | 0.0 | 5.07 | 16.28 | 0.0 | 5.24 | 15.67 | 0.0 | -2.01 | 0.99 | 0.0 | 3.06 | 31.33 | 0.0 | 0.00 | 0 | 0.0 |
