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) | 16.13 | 25.14 | 8.13 | -14.69 | 0 | 0 | 0 | 0 | 64.04 | 0.28 | 4.28 | -31.52 | 5.03 | 2.03 | 7.85 | 1.74 | 16.28 | -21.99 | 17.49 | 13.2 | 1.26 | 0 | 0.52 | -3.7 | 24.0 | 0.0 | 5.26 | 13.85 | 10.06 | 0.0 | 17.17 | 9.43 | 32.48 | 6.95 | 1.14 | 23.91 | 18.31 | 10.23 | 0.15 | -7.33 |
| 2022 (9) | 12.89 | -17.9 | 9.53 | 11.72 | 0 | 0 | 0 | 0 | 63.86 | 9.63 | 6.25 | 39.51 | 4.93 | 6.25 | 7.72 | -3.08 | 20.87 | 43.93 | 15.45 | 1.71 | 0 | 0 | 0.54 | -3.57 | 24.0 | 0.0 | 4.62 | 10.0 | 10.06 | 0.0 | 15.69 | 26.63 | 30.37 | 14.0 | 0.92 | 162.86 | 16.61 | 30.38 | 0.16 | 0.77 |
| 2021 (8) | 15.7 | 0.06 | 8.53 | 19.64 | 0 | 0 | 0 | 0 | 58.25 | -3.62 | 4.48 | 4.43 | 4.64 | 6.42 | 7.97 | 10.42 | 14.5 | 1.54 | 15.19 | -2.13 | 0 | 0 | 0.56 | 3.7 | 24.0 | 0.0 | 4.2 | 11.41 | 10.06 | 0.0 | 12.39 | 10.53 | 26.64 | 6.39 | 0.35 | -58.33 | 12.74 | 5.73 | 0.16 | -14.3 |
| 2020 (7) | 15.69 | 3.36 | 7.13 | -10.09 | 0 | 0 | 0 | 0 | 60.44 | -4.41 | 4.29 | -6.13 | 4.36 | -14.68 | 7.21 | -10.74 | 14.28 | -13.72 | 15.52 | 3.4 | 0 | 0 | 0.54 | -10.0 | 24.0 | 0.0 | 3.77 | 13.9 | 10.06 | 0.0 | 11.21 | 14.27 | 25.04 | 8.02 | 0.84 | -59.02 | 12.05 | 1.6 | 0.18 | -6.45 |
| 2019 (6) | 15.18 | 28.1 | 7.93 | 25.28 | 0 | 0 | 0 | 0 | 63.23 | 3.98 | 4.57 | 5.79 | 5.11 | 9.42 | 8.08 | 5.23 | 16.55 | 13.82 | 15.01 | -1.44 | 0 | 0 | 0.6 | 1.69 | 24.0 | 0.0 | 3.31 | 14.93 | 10.06 | 0.0 | 9.81 | 19.63 | 23.18 | 9.65 | 2.05 | 43.36 | 11.86 | 23.16 | 0.20 | 0.36 |
| 2018 (5) | 11.85 | -29.04 | 6.33 | -29.9 | 0 | 0 | 0 | 0 | 60.81 | -1.84 | 4.32 | -2.48 | 4.67 | -10.19 | 7.68 | -8.51 | 14.54 | 0.21 | 15.23 | -1.36 | 0 | 0 | 0.59 | 3.51 | 24.0 | 0.0 | 2.88 | 18.03 | 10.06 | 0.0 | 8.2 | 8.04 | 21.14 | 5.28 | 1.43 | 134.43 | 9.63 | 17.44 | 0.20 | 2.83 |
| 2017 (4) | 16.7 | -12.01 | 9.03 | 26.65 | 0 | 0 | 0.01 | -50.0 | 61.95 | -2.39 | 4.43 | 4.73 | 5.2 | 2.36 | 8.39 | 4.87 | 14.51 | 14.79 | 15.44 | -1.72 | 0 | 0 | 0.57 | 3.64 | 24.0 | 0.0 | 2.44 | 21.39 | 10.06 | 0.0 | 7.59 | 24.63 | 20.08 | 10.57 | 0.61 | -32.97 | 8.2 | 17.14 | 0.19 | 11.33 |
| 2016 (3) | 18.98 | 60.17 | 7.13 | 60.22 | 0 | 0 | 0.02 | -33.33 | 63.47 | -4.31 | 4.23 | 58.43 | 5.08 | -0.78 | 8.00 | 3.69 | 12.64 | -23.39 | 15.71 | -2.96 | 0 | 0 | 0.55 | -14.06 | 24.0 | 0.0 | 2.01 | 14.86 | 10.06 | 0.0 | 6.09 | 29.03 | 18.16 | 9.93 | 0.91 | -13.33 | 7.0 | 21.32 | 0.17 | -5.75 |
| 2015 (2) | 11.85 | 63.0 | 4.45 | -5.72 | 0 | 0 | 0.03 | -92.11 | 66.33 | 5.34 | 2.67 | 0.0 | 5.12 | 3.85 | 7.72 | -1.41 | 16.5 | 2.23 | 16.19 | -4.31 | 0 | 0 | 0.64 | -31.91 | 24.0 | 0.0 | 1.75 | 18.24 | 10.06 | 0.0 | 4.72 | -6.9 | 16.52 | -0.54 | 1.05 | -29.05 | 5.77 | -11.91 | 0.18 | 7.49 |
| 2014 (1) | 7.27 | 34.88 | 4.72 | 7.52 | 0.03 | 50.0 | 0.38 | 40.74 | 62.97 | 5.02 | 2.67 | 1.52 | 4.93 | 6.71 | 7.83 | 1.61 | 16.14 | -0.43 | 16.92 | 1.5 | 0 | 0 | 0.94 | -11.32 | 24.0 | 0.0 | 1.48 | 21.31 | 10.06 | -15.46 | 5.07 | 51.8 | 16.61 | 0.91 | 1.48 | 14700.0 | 6.55 | 95.52 | 0.17 | 6.24 |
| 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) | 17.88 | 7.91 | 2.82 | 6.93 | -7.97 | -25.72 | 1.26 | 0.0 | 0 | 0 | 0 | 0 | 14.44 | -5.19 | -10.81 | 1.03 | -14.17 | -32.68 | 5.31 | 0.76 | -2.03 | 8.57 | 3.6 | 1.35 | 16.85 | 9.27 | -4.37 | 17.83 | 2.12 | -2.57 | 0 | 0 | -100.0 | 0.49 | 0.0 | -5.77 | 24.0 | 0.0 | 0.0 | 5.73 | 0.0 | 8.94 | 10.06 | 0.0 | 0.0 | 17.77 | 6.09 | 13.69 | 33.57 | 3.17 | 8.47 | 2.15 | 85.34 | 80.67 | 19.92 | 11.22 | 18.43 | 0.14 | 12.42 | -2.81 |
| 24Q2 (19) | 16.57 | -13.61 | 22.92 | 7.53 | -7.38 | -19.29 | 1.26 | 0 | 0 | 0 | 0 | 0 | 15.23 | -2.25 | -0.85 | 1.2 | -21.05 | 31.87 | 5.27 | 11.18 | 13.82 | 8.27 | 11.41 | 14.0 | 15.42 | -8.7 | -18.67 | 17.46 | 0.11 | -2.08 | 0 | -100.0 | -100.0 | 0.49 | -2.0 | -5.77 | 24.0 | 0.0 | 0.0 | 5.73 | 8.94 | 8.94 | 10.06 | 0.0 | 0.0 | 16.75 | -10.28 | 18.71 | 32.54 | -4.24 | 10.61 | 1.16 | 11.54 | -7.2 | 17.91 | -9.13 | 16.6 | 0.12 | -20.77 | -8.57 |
| 24Q1 (18) | 19.18 | 18.91 | 31.46 | 8.13 | 0.0 | -14.69 | 0 | 0 | 0 | 0 | 0 | 0 | 15.58 | -6.82 | -1.14 | 1.52 | 43.4 | 94.87 | 4.74 | -5.77 | 3.27 | 7.42 | -5.5 | 3.96 | 16.89 | 3.75 | -17.77 | 17.44 | -0.29 | 9.0 | 1.26 | 0.0 | 0 | 0.5 | -3.85 | -5.66 | 24.0 | 0.0 | 0.0 | 5.26 | 0.0 | 13.85 | 10.06 | 0.0 | 0.0 | 18.67 | 8.74 | 13.36 | 33.98 | 4.62 | 9.09 | 1.04 | -8.77 | -6.31 | 19.71 | 7.65 | 12.12 | 0.15 | 3.33 | -6.6 |
| 23Q4 (17) | 16.13 | -7.25 | 25.14 | 8.13 | -12.86 | -14.69 | 0 | 0 | 0 | 0 | 0 | 0 | 16.72 | 3.27 | -0.48 | 1.06 | -30.72 | 20.45 | 5.03 | -7.2 | 2.03 | 7.86 | -7.08 | 1.76 | 16.28 | -7.6 | -21.99 | 17.49 | -4.43 | 13.2 | 1.26 | 50.0 | 0 | 0.52 | 0.0 | -3.7 | 24.0 | 0.0 | 0.0 | 5.26 | 0.0 | 13.85 | 10.06 | 0.0 | 0.0 | 17.17 | 9.85 | 9.43 | 32.48 | 4.94 | 6.95 | 1.14 | -4.2 | 23.91 | 18.31 | 8.86 | 10.23 | 0.15 | 5.59 | -7.33 |
| 23Q3 (16) | 17.39 | 29.01 | 39.45 | 9.33 | 0.0 | 22.28 | 0 | 0 | 0 | 0 | 0 | 0 | 16.19 | 5.4 | 1.82 | 1.53 | 68.13 | -57.14 | 5.42 | 17.06 | 4.23 | 8.45 | 16.53 | -1.3 | 17.62 | -7.07 | -6.97 | 18.3 | 2.64 | 26.21 | 0.84 | 133.33 | 0 | 0.52 | 0.0 | -3.7 | 24.0 | 0.0 | 0.0 | 5.26 | 0.0 | 13.85 | 10.06 | 0.0 | 0.0 | 15.63 | 10.77 | 6.33 | 30.95 | 5.2 | 5.34 | 1.19 | -4.8 | 170.45 | 16.82 | 9.51 | 11.1 | 0.14 | 5.77 | -5.61 |
| 23Q2 (15) | 13.48 | -7.61 | -9.35 | 9.33 | -2.1 | 17.65 | 0 | 0 | 0 | 0 | 0 | 0 | 15.36 | -2.54 | -2.91 | 0.91 | 16.67 | 121.95 | 4.63 | 0.87 | -12.31 | 7.25 | 1.6 | -17.86 | 18.96 | -7.69 | 17.25 | 17.83 | 11.44 | 22.88 | 0.36 | 0 | 0 | 0.52 | -1.89 | -3.7 | 24.0 | 0.0 | 0.0 | 5.26 | 13.85 | 13.85 | 10.06 | 0.0 | 0.0 | 14.11 | -14.33 | 26.66 | 29.42 | -5.55 | 13.94 | 1.25 | 12.61 | 165.96 | 15.36 | -12.63 | 32.3 | 0.13 | -19.06 | -7.59 |
| 23Q1 (14) | 14.59 | 13.19 | -12.21 | 9.53 | 0.0 | 11.72 | 0 | 0 | 0 | 0 | 0 | 0 | 15.76 | -6.19 | 2.74 | 0.78 | -11.36 | -44.68 | 4.59 | -6.9 | 0.88 | 7.14 | -7.5 | -7.91 | 20.54 | -1.58 | 32.43 | 16.0 | 3.56 | 5.06 | 0 | 0 | 0 | 0.53 | -1.85 | -3.64 | 24.0 | 0.0 | 0.0 | 4.62 | 0.0 | 10.0 | 10.06 | 0.0 | 0.0 | 16.47 | 4.97 | 19.35 | 31.15 | 2.57 | 11.05 | 1.11 | 20.65 | 4.72 | 17.58 | 5.84 | 18.3 | 0.16 | 2.53 | -3.61 |
| 22Q4 (13) | 12.89 | 3.37 | -17.9 | 9.53 | 24.9 | 11.72 | 0 | 0 | 0 | 0 | 0 | 0 | 16.8 | 5.66 | 23.08 | 0.88 | -75.35 | 1.15 | 4.93 | -5.19 | 6.25 | 7.72 | -9.87 | -3.08 | 20.87 | 10.19 | 43.93 | 15.45 | 6.55 | 1.71 | 0 | 0 | 0 | 0.54 | 0.0 | -3.57 | 24.0 | 0.0 | 0.0 | 4.62 | 0.0 | 10.0 | 10.06 | 0.0 | 0.0 | 15.69 | 6.73 | 26.63 | 30.37 | 3.37 | 14.0 | 0.92 | 109.09 | 162.86 | 16.61 | 9.71 | 30.38 | 0.16 | 7.54 | 0.77 |
| 22Q3 (12) | 12.47 | -16.14 | -10.35 | 7.63 | -3.78 | 10.1 | 0 | 0 | 0 | 0 | 0 | 0 | 15.9 | 0.51 | 6.21 | 3.57 | 770.73 | 236.79 | 5.2 | -1.52 | 1.96 | 8.57 | -3.02 | -0.0 | 18.94 | 17.13 | 35.87 | 14.5 | -0.07 | -5.41 | 0 | 0 | 0 | 0.54 | 0.0 | -3.57 | 24.0 | 0.0 | 0.0 | 4.62 | 0.0 | 10.0 | 10.06 | 0.0 | 0.0 | 14.7 | 31.96 | 25.86 | 29.38 | 13.79 | 13.31 | 0.44 | -6.38 | 120.0 | 15.14 | 30.4 | 27.44 | 0.15 | 3.55 | -3.16 |
| 22Q2 (11) | 14.87 | -10.53 | 45.93 | 7.93 | -7.03 | 14.43 | 0 | 0 | 0 | 0 | 0 | 0 | 15.82 | 3.13 | 7.47 | 0.41 | -70.92 | -67.2 | 5.28 | 16.04 | 5.6 | 8.83 | 13.91 | 5.76 | 16.17 | 4.26 | 0.94 | 14.51 | -4.73 | -5.78 | 0 | 0 | 0 | 0.54 | -1.82 | -5.26 | 24.0 | 0.0 | 0.0 | 4.62 | 10.0 | 22.55 | 10.06 | 0.0 | 0.0 | 11.14 | -19.28 | -18.63 | 25.82 | -7.95 | -6.14 | 0.47 | -55.66 | 74.07 | 11.61 | -21.87 | -16.83 | 0.14 | -15.58 | -2.37 |
| 22Q1 (10) | 16.62 | 5.86 | -10.21 | 8.53 | 0.0 | 17.98 | 0 | 0 | 0 | 0 | 0 | 0 | 15.34 | 12.38 | 2.88 | 1.41 | 62.07 | 8.46 | 4.55 | -1.94 | 9.38 | 7.75 | -2.66 | 10.92 | 15.51 | 6.97 | 13.71 | 15.23 | 0.26 | -1.61 | 0 | 0 | 0 | 0.55 | -1.79 | -1.79 | 24.0 | 0.0 | 0.0 | 4.2 | 0.0 | 11.41 | 10.06 | 0.0 | 0.0 | 13.8 | 11.38 | 10.22 | 28.05 | 5.29 | 6.45 | 1.06 | 202.86 | 79.66 | 14.86 | 16.64 | 13.35 | 0.17 | 7.19 | -9.51 |
| 21Q4 (9) | 15.7 | 12.87 | 0.06 | 8.53 | 23.09 | 19.64 | 0 | 0 | 0 | 0 | 0 | 0 | 13.65 | -8.82 | -8.63 | 0.87 | -17.92 | 16.0 | 4.64 | -9.02 | 6.42 | 7.97 | -7.0 | 10.4 | 14.5 | 4.02 | 1.54 | 15.19 | -0.91 | -2.13 | 0 | 0 | 0 | 0.56 | 0.0 | 3.7 | 24.0 | 0.0 | 0.0 | 4.2 | 0.0 | 11.41 | 10.06 | 0.0 | 0.0 | 12.39 | 6.08 | 10.53 | 26.64 | 2.74 | 6.39 | 0.35 | 75.0 | -58.33 | 12.74 | 7.24 | 5.73 | 0.16 | 3.35 | -14.3 |
| 21Q3 (8) | 13.91 | 36.51 | -21.37 | 6.93 | 0.0 | 4.52 | 0 | 0 | 0 | 0 | 0 | 0 | 14.97 | 1.7 | -2.16 | 1.06 | -15.2 | -19.7 | 5.1 | 2.0 | -5.73 | 8.57 | 2.57 | -2.34 | 13.94 | -12.98 | -18.29 | 15.33 | -0.45 | -1.98 | 0 | 0 | 0 | 0.56 | -1.75 | 1.82 | 24.0 | 0.0 | 0.0 | 4.2 | 11.41 | 11.41 | 10.06 | 0.0 | 0.0 | 11.68 | -14.68 | 11.34 | 25.93 | -5.74 | 6.62 | 0.2 | -25.93 | -66.1 | 11.88 | -14.9 | 7.22 | 0.15 | 4.4 | -13.13 |
| 21Q2 (7) | 10.19 | -44.95 | -33.62 | 6.93 | -4.15 | 4.52 | 0 | 0 | 0 | 0 | 0 | 0 | 14.72 | -1.27 | 2.51 | 1.25 | -3.85 | 20.19 | 5.0 | 20.19 | -1.38 | 8.35 | 19.47 | 0 | 16.02 | 17.45 | -13.31 | 15.4 | -0.52 | -2.16 | 0 | 0 | 0 | 0.57 | 1.79 | 0 | 24.0 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | 10.06 | 0.0 | 0.0 | 13.69 | 9.35 | 49.29 | 27.51 | 4.4 | 19.61 | 0.27 | -54.24 | -77.69 | 13.96 | 6.48 | 34.49 | 0.15 | -21.76 | -15.8 |
| 21Q1 (6) | 18.51 | 17.97 | -3.74 | 7.23 | 1.4 | -6.47 | 0 | 0 | 0 | 0 | 0 | 0 | 14.91 | -0.2 | -5.81 | 1.3 | 73.33 | 10.17 | 4.16 | -4.59 | -18.91 | 6.99 | -3.11 | 0 | 13.64 | -4.48 | -20.19 | 15.48 | -0.26 | 3.55 | 0 | 0 | 0 | 0.56 | 3.7 | 0 | 24.0 | 0.0 | 0.0 | 3.77 | 0.0 | 13.9 | 10.06 | 0.0 | 0.0 | 12.52 | 11.69 | 14.03 | 26.35 | 5.23 | 8.17 | 0.59 | -29.76 | -57.55 | 13.11 | 8.8 | 5.98 | 0.19 | 1.52 | -8.28 |
| 20Q4 (5) | 15.69 | -11.31 | 3.36 | 7.13 | 7.54 | -10.09 | 0 | 0 | 0 | 0 | 0 | 0 | 14.94 | -2.35 | -7.72 | 0.75 | -43.18 | -31.82 | 4.36 | -19.41 | -14.68 | 7.21 | -17.74 | 0 | 14.28 | -16.3 | -13.72 | 15.52 | -0.77 | 3.4 | 0 | 0 | 0 | 0.54 | -1.82 | 0 | 24.0 | 0.0 | 0.0 | 3.77 | 0.0 | 13.9 | 10.06 | 0.0 | 0.0 | 11.21 | 6.86 | 14.27 | 25.04 | 2.96 | 8.02 | 0.84 | 42.37 | -59.02 | 12.05 | 8.75 | 1.6 | 0.18 | 4.76 | -6.45 |
| 20Q3 (4) | 17.69 | 15.24 | 0.0 | 6.63 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.3 | 6.55 | 0.0 | 1.32 | 26.92 | 0.0 | 5.41 | 6.71 | 0.0 | 8.77 | 0 | 0.0 | 17.06 | -7.68 | 0.0 | 15.64 | -0.64 | 0.0 | 0 | 0 | 0.0 | 0.55 | 0 | 0.0 | 24.0 | 0.0 | 0.0 | 3.77 | 0.0 | 0.0 | 10.06 | 0.0 | 0.0 | 10.49 | 14.39 | 0.0 | 24.32 | 5.74 | 0.0 | 0.59 | -51.24 | 0.0 | 11.08 | 6.74 | 0.0 | 0.17 | 1.18 | 0.0 |
