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) | 4.66 | -6.99 | 9.41 | 49.37 | 7.81 | 78.72 | 0 | 0 | 46.55 | 22.95 | -6.22 | 0 | 3.16 | 109.27 | 6.79 | 70.2 | 5.12 | -19.62 | 0 | 0 | 46.19 | -14.81 | 0.24 | -20.0 | 10.08 | 12.25 | 0.45 | 0.0 | 3.03 | -53.88 | -10.44 | 0 | -6.96 | 0 | -2.45 | 0 | -12.89 | 0 | -0.03 | 0 |
| 2022 (9) | 5.01 | 45.22 | 6.3 | 26.51 | 4.37 | -91.36 | 0 | 0 | 37.86 | -34.18 | -7.87 | 0 | 1.51 | -71.18 | 3.99 | -56.22 | 6.37 | 12.15 | 0 | 0 | 54.22 | 27010.0 | 0.3 | -11.76 | 8.98 | 0.0 | 0.45 | 0.0 | 6.57 | 0 | -7.86 | 0 | -0.83 | 0 | -3.03 | 0 | -10.89 | 0 | -0.03 | 0 |
| 2021 (8) | 3.45 | 24.55 | 4.98 | -54.1 | 50.56 | 26510.53 | 0 | 0 | 57.52 | 64.16 | 3.94 | 0 | 5.24 | 105.49 | 9.11 | 25.18 | 5.68 | 56.91 | 0 | 0 | 0.2 | -99.59 | 0.34 | -20.93 | 8.98 | 5.9 | 0.45 | 0.0 | 0 | 0 | 6.57 | 156.64 | 7.02 | 133.22 | -7.57 | 0 | -1.0 | 0 | -0.01 | 0 |
| 2020 (7) | 2.77 | -54.59 | 10.85 | 9.26 | 0.19 | 137.5 | 0 | 0 | 35.04 | 24.83 | -0.23 | 0 | 2.55 | 71.14 | 7.28 | 37.1 | 3.62 | 71.56 | 0 | 0 | 48.66 | 6.5 | 0.43 | -6.52 | 8.48 | 14.91 | 0.45 | 0.0 | 0 | 0 | 2.56 | -33.68 | 3.01 | -30.16 | 1.44 | -73.38 | 4.0 | -56.85 | -0.01 | 0 |
| 2019 (6) | 6.1 | -62.55 | 9.93 | 24.44 | 0.08 | -42.86 | 0 | 0 | 28.07 | -12.39 | -3.07 | 0 | 1.49 | 4.93 | 5.31 | 19.77 | 2.11 | 9.9 | 0 | 0 | 45.69 | 1.96 | 0.46 | -4.17 | 7.38 | -1.34 | 0.45 | 0.0 | 0 | 0 | 3.86 | -53.94 | 4.31 | -55.52 | 5.41 | 405.61 | 9.27 | -1.9 | -0.00 | 0 |
| 2018 (5) | 16.29 | -54.64 | 7.98 | -8.06 | 0.14 | -65.0 | 0 | 0 | 32.04 | -7.43 | -1.01 | 0 | 1.42 | -12.88 | 4.43 | -5.9 | 1.92 | -18.99 | 0 | 0 | 44.81 | 1.43 | 0.48 | 2.13 | 7.48 | 0.0 | 0.45 | 0.0 | 0.86 | -22.52 | 8.38 | -31.87 | 9.69 | -30.09 | 1.07 | 0 | 9.45 | -17.4 | -0.00 | 0 |
| 2017 (4) | 35.91 | 410.09 | 8.68 | 13.46 | 0.4 | -87.88 | 0 | 0 | 34.61 | 22.25 | 7.09 | 34.28 | 1.63 | 13.19 | 4.71 | -7.41 | 2.37 | 59.06 | 0 | 0 | 44.18 | 306.81 | 0.47 | 291.67 | 7.48 | 1.08 | 0.45 | 0.0 | 1.11 | 24.72 | 12.3 | 57.29 | 13.86 | 51.48 | -0.86 | 0 | 11.44 | 70.49 | -0.00 | 0 |
| 2016 (3) | 7.04 | 73.83 | 7.65 | 157.58 | 3.3 | 65.83 | 0 | 0 | 28.31 | 45.33 | 5.28 | 84.62 | 1.44 | 48.45 | 5.09 | 2.15 | 1.49 | 46.08 | 0 | 0 | 10.86 | -19.02 | 0.12 | 71.43 | 7.4 | 0.0 | 0.45 | 0.0 | 0.89 | 0 | 7.82 | 55.78 | 9.15 | 67.28 | -1.11 | 0 | 6.71 | 68.59 | -0.01 | 0 |
| 2015 (2) | 4.05 | -36.12 | 2.97 | -61.83 | 1.99 | 8.74 | 0 | 0 | 19.48 | -16.68 | 2.86 | 9.16 | 0.97 | 4.3 | 4.98 | 25.18 | 1.02 | 29.11 | 0 | 0 | 13.41 | 296.75 | 0.07 | -22.22 | 7.4 | 11.11 | 0.45 | 136.84 | 0 | 0 | 5.02 | 32.8 | 5.47 | 37.78 | -1.04 | 0 | 3.98 | 0.0 | -0.01 | 0 |
| 2014 (1) | 6.34 | 284.24 | 7.78 | 360.36 | 1.83 | 41.86 | 0 | 0 | 23.38 | 0.56 | 2.62 | 66.88 | 0.93 | -36.73 | 3.98 | -37.09 | 0.79 | -21.0 | 0 | 0 | 3.38 | -22.12 | 0.09 | 12.5 | 6.66 | 0.0 | 0.19 | 533.33 | 0 | 0 | 3.78 | 142.31 | 3.97 | 148.12 | 0.2 | 0 | 3.98 | 373.81 | -0.01 | 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) | 4.66 | 15.06 | -6.99 | 9.41 | -13.19 | 49.37 | 7.81 | 6.84 | 78.72 | 0 | 0 | 0 | 13.68 | 30.91 | 75.84 | 0.58 | 116.48 | 169.88 | 3.16 | 31.12 | 109.27 | 6.79 | 14.5 | 70.2 | 5.12 | -7.75 | -19.62 | 0 | 0 | 0 | 46.19 | -9.07 | -14.81 | 0.24 | -4.0 | -20.0 | 10.08 | 12.25 | 12.25 | 0.45 | 0.0 | 0.0 | 3.03 | 0.0 | -53.88 | -10.44 | 6.12 | -32.82 | -6.96 | 8.9 | -738.55 | -2.45 | 35.86 | 19.14 | -12.89 | 13.72 | -18.37 | -0.03 | 37.08 | -21.15 |
| 23Q3 (19) | 4.05 | 45.68 | -2.17 | 10.84 | 43.58 | 267.46 | 7.31 | 16.22 | 120.85 | 0 | 0 | 0 | 10.45 | -9.91 | 63.03 | -3.52 | -100.0 | 32.31 | 2.41 | 27.51 | 26.84 | 5.93 | 14.84 | 45.56 | 5.55 | -13.82 | 2.59 | 0 | 0 | 0 | 50.8 | -1.01 | -10.97 | 0.25 | -3.85 | -16.67 | 8.98 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 3.03 | 0.0 | -53.88 | -11.12 | -46.32 | -57.95 | -7.64 | -85.44 | -38100.0 | -3.82 | 3.05 | 42.99 | -14.94 | -29.46 | -8.73 | -0.05 | -40.67 | -80.58 |
| 23Q2 (18) | 2.78 | -30.5 | -47.65 | 7.55 | 21.58 | 109.72 | 6.29 | 16.27 | 168.8 | 0 | 0 | 0 | 11.6 | 7.21 | 9.02 | -1.76 | -15.03 | -67.62 | 1.89 | -12.5 | -29.48 | 5.16 | -14.79 | 0.59 | 6.44 | 23.37 | 4.55 | 0 | 0 | 0 | 51.32 | -2.19 | -6.93 | 0.26 | -7.14 | -16.13 | 8.98 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 3.03 | -53.88 | -53.88 | -7.6 | 19.06 | -313.04 | -4.12 | -74.58 | -179.54 | -3.94 | -41.22 | 40.03 | -11.54 | 5.25 | -37.22 | -0.04 | -20.71 | -102.99 |
| 23Q1 (17) | 4.0 | -20.16 | 20.48 | 6.21 | -1.43 | -66.56 | 5.41 | 23.8 | -84.15 | 0 | 0 | 0 | 10.82 | 39.07 | -16.96 | -1.53 | -84.34 | -93.67 | 2.16 | 43.05 | -50.8 | 6.06 | 51.91 | -20.52 | 5.22 | -18.05 | -18.31 | 0 | 0 | 0 | 52.47 | -3.23 | 928.82 | 0.28 | -6.67 | -17.65 | 8.98 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 6.57 | 0.0 | 0 | -9.39 | -19.47 | -262.46 | -2.36 | -184.34 | -137.88 | -2.79 | 7.92 | 45.08 | -12.18 | -11.85 | -1840.0 | -0.03 | -13.4 | -102.42 |
| 22Q4 (16) | 5.01 | 21.01 | 45.22 | 6.3 | 113.56 | 26.51 | 4.37 | 32.02 | -91.36 | 0 | 0 | 0 | 7.78 | 21.37 | -53.05 | -0.83 | 84.04 | -159.29 | 1.51 | -20.53 | -71.18 | 3.99 | -2.07 | -56.21 | 6.37 | 17.74 | 12.15 | 0 | 0 | 0 | 54.22 | -4.98 | 27010.0 | 0.3 | 0.0 | -11.76 | 8.98 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 6.57 | 0.0 | 0 | -7.86 | -11.65 | -219.63 | -0.83 | -4050.0 | -111.82 | -3.03 | 54.78 | 59.97 | -10.89 | 20.74 | -989.0 | -0.03 | 6.22 | -116.49 |
| 22Q3 (15) | 4.14 | -22.03 | 6.98 | 2.95 | -18.06 | -65.33 | 3.31 | 41.45 | -92.68 | 0 | 0 | 0 | 6.41 | -39.76 | -46.49 | -5.2 | -395.24 | -476.81 | 1.9 | -29.1 | -30.15 | 4.07 | -20.64 | -20.38 | 5.41 | -12.18 | 9.74 | 0 | 0 | 0 | 57.06 | 3.48 | 1032.14 | 0.3 | -3.23 | -9.09 | 8.98 | 0.0 | 5.9 | 0.45 | 0.0 | 0.0 | 6.57 | 0.0 | 0 | -7.04 | -282.61 | -238.04 | -0.02 | -100.39 | -100.36 | -6.7 | -1.98 | 16.04 | -13.74 | -63.38 | -377.08 | -0.03 | -58.13 | -98.06 |
| 22Q2 (14) | 5.31 | 59.94 | 68.57 | 3.6 | -80.61 | -56.83 | 2.34 | -93.14 | -94.8 | 0 | 0 | 0 | 10.64 | -18.34 | -33.54 | -1.05 | -32.91 | -166.46 | 2.68 | -38.95 | -17.28 | 5.13 | -32.67 | -18.65 | 6.16 | -3.6 | 67.85 | 0 | 0 | 0 | 55.14 | 981.18 | 1016.19 | 0.31 | -8.82 | -13.89 | 8.98 | 0.0 | 5.9 | 0.45 | 0.0 | 0.0 | 6.57 | 0 | 0 | -1.84 | -131.83 | -149.46 | 5.18 | -16.85 | 24.22 | -6.57 | -29.33 | -46.0 | -8.41 | -1301.43 | -978.21 | -0.02 | -20.37 | -58.32 |
| 22Q1 (13) | 3.32 | -3.77 | 6.41 | 18.57 | 272.89 | 74.69 | 34.13 | -32.5 | 187.53 | 0 | 0 | 0 | 13.03 | -21.36 | 0.46 | -0.79 | -156.43 | -92.68 | 4.39 | -16.22 | 65.66 | 7.62 | -16.31 | 21.56 | 6.39 | 12.5 | 77.99 | 0 | 0 | 0 | 5.1 | 2450.0 | -86.5 | 0.34 | 0.0 | -15.0 | 8.98 | 0.0 | 5.9 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 5.78 | -12.02 | 170.09 | 6.23 | -11.25 | 140.54 | -5.08 | 32.89 | -238.67 | 0.7 | 170.0 | 9.38 | -0.01 | -21.28 | -50.68 |
| 21Q4 (12) | 3.45 | -10.85 | 24.55 | 4.98 | -41.48 | -54.1 | 50.56 | 11.86 | 26510.53 | 0 | 0 | 0 | 16.57 | 38.31 | 35.71 | 1.4 | 1.45 | 364.15 | 5.24 | 92.65 | 105.49 | 9.11 | 78.05 | 25.16 | 5.68 | 15.21 | 56.91 | 0 | 0 | 0 | 0.2 | -96.03 | -99.59 | 0.34 | 3.03 | -20.93 | 8.98 | 5.9 | 5.9 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 6.57 | 28.82 | 156.64 | 7.02 | 26.49 | 133.22 | -7.57 | 5.14 | -625.69 | -1.0 | 65.28 | -125.0 | -0.01 | 14.2 | -55.68 |
| 21Q3 (11) | 3.87 | 22.86 | -10.62 | 8.51 | 2.04 | -23.61 | 45.2 | 0.44 | 225900.0 | 0 | 0 | 0 | 11.98 | -25.17 | 17.8 | 1.38 | -12.66 | 70.37 | 2.72 | -16.05 | 36.0 | 5.12 | -18.91 | -24.93 | 4.93 | 34.33 | 60.59 | 0 | 0 | 0 | 5.04 | 2.02 | -89.41 | 0.33 | -8.33 | -23.26 | 8.48 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 5.1 | 37.1 | 66.67 | 5.55 | 33.09 | 58.12 | -7.98 | -77.33 | -850.0 | -2.88 | -269.23 | -229.73 | -0.01 | -26.4 | -102.54 |
| 21Q2 (10) | 3.15 | 0.96 | -15.78 | 8.34 | -21.54 | -30.03 | 45.0 | 279.11 | 0 | 0 | 0 | 0 | 16.01 | 23.44 | 131.69 | 1.58 | 485.37 | 1536.36 | 3.24 | 22.26 | 126.57 | 6.31 | 0.6 | 17.61 | 3.67 | 2.23 | 57.51 | 0 | 0 | 0 | 4.94 | -86.92 | -89.5 | 0.36 | -10.0 | -14.29 | 8.48 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 3.72 | 73.83 | 65.33 | 4.17 | 61.0 | 54.44 | -4.5 | -200.0 | -316.35 | -0.78 | -221.88 | -118.01 | -0.01 | -14.56 | -125.83 |
| 21Q1 (9) | 3.12 | 12.64 | -7.96 | 10.63 | -2.03 | 10.61 | 11.87 | 6147.37 | 39466.67 | 0 | 0 | 0 | 12.97 | 6.22 | 125.57 | -0.41 | 22.64 | -5.13 | 2.65 | 3.92 | 115.45 | 6.27 | -13.83 | 41.68 | 3.59 | -0.83 | 44.76 | 0 | 0 | 0 | 37.78 | -22.36 | -18.79 | 0.4 | -6.98 | -4.76 | 8.48 | 0.0 | 14.91 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 2.14 | -16.41 | -38.15 | 2.59 | -13.95 | -33.76 | -1.5 | -204.17 | -145.9 | 0.64 | -84.0 | -77.54 | -0.01 | -25.3 | -139.74 |
| 20Q4 (8) | 2.77 | -36.03 | -54.59 | 10.85 | -2.6 | 9.26 | 0.19 | 850.0 | 137.5 | 0 | 0 | 0 | 12.21 | 20.06 | 87.27 | -0.53 | -165.43 | 51.38 | 2.55 | 27.5 | 71.14 | 7.28 | 6.8 | 37.1 | 3.62 | 17.92 | 71.56 | 0 | 0 | 0 | 48.66 | 2.25 | 6.5 | 0.43 | 0.0 | -6.52 | 8.48 | 0.0 | 14.91 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 2.56 | -16.34 | -33.68 | 3.01 | -14.25 | -30.16 | 1.44 | 271.43 | -73.38 | 4.0 | 80.18 | -56.85 | -0.01 | -11.63 | -239.27 |
| 20Q3 (7) | 4.33 | 15.78 | -50.17 | 11.14 | -6.54 | 2.3 | 0.02 | 0 | -81.82 | 0 | 0 | 0 | 10.17 | 47.18 | 35.96 | 0.81 | 836.36 | 220.9 | 2.0 | 39.86 | -13.42 | 6.81 | 27.04 | 0 | 3.07 | 31.76 | 50.49 | 0 | 0 | 0 | 47.59 | 1.17 | 5.33 | 0.43 | 2.38 | -10.42 | 8.48 | 0.0 | 14.91 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 3.06 | 36.0 | -38.68 | 3.51 | 30.0 | -35.48 | -0.84 | -140.38 | -113.53 | 2.22 | -48.73 | -80.18 | -0.01 | -40.94 | -880.63 |
| 20Q2 (6) | 3.74 | 10.32 | -65.69 | 11.92 | 24.04 | 29.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 6.91 | 20.17 | -14.05 | -0.11 | 71.79 | 81.36 | 1.43 | 16.26 | -45.42 | 5.36 | 21.19 | 0 | 2.33 | -6.05 | 7.37 | 0 | 0 | 0 | 47.04 | 1.12 | 4.35 | 0.42 | 0.0 | -12.5 | 8.48 | 14.91 | 14.91 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 2.25 | -34.97 | -60.25 | 2.7 | -30.95 | -55.81 | 2.08 | 440.98 | -64.92 | 4.33 | 51.93 | -62.64 | -0.00 | -21.61 | -1512.51 |
| 20Q1 (5) | 3.39 | -44.43 | -72.79 | 9.61 | -3.22 | 14.68 | 0.03 | -62.5 | -80.0 | 0 | 0 | 0 | 5.75 | -11.81 | -4.64 | -0.39 | 64.22 | 45.07 | 1.23 | -17.45 | -21.66 | 4.43 | -16.62 | 0 | 2.48 | 17.54 | 11.21 | 0 | 0 | 0 | 46.52 | 1.82 | 3.56 | 0.42 | -8.7 | -10.64 | 7.38 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | -100.0 | 3.46 | -10.36 | -49.56 | 3.91 | -9.28 | -52.14 | -0.61 | -111.28 | -122.85 | 2.85 | -69.26 | -70.09 | -0.00 | -77.32 | -471.04 |
| 19Q4 (4) | 6.1 | -29.8 | 0.0 | 9.93 | -8.82 | 0.0 | 0.08 | -27.27 | 0.0 | 0 | 0 | 0.0 | 6.52 | -12.83 | 0.0 | -1.09 | -62.69 | 0.0 | 1.49 | -35.5 | 0.0 | 5.31 | 0 | 0.0 | 2.11 | 3.43 | 0.0 | 0 | 0 | 0.0 | 45.69 | 1.13 | 0.0 | 0.46 | -4.17 | 0.0 | 7.38 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.86 | -22.65 | 0.0 | 4.31 | -20.77 | 0.0 | 5.41 | -12.88 | 0.0 | 9.27 | -17.23 | 0.0 | -0.00 | -222.65 | 0.0 |
