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) | 15.84 | 61.47 | 0.05 | 25.0 | 0 | 0 | 0 | 0 | 235.6 | -4.53 | 12.05 | -1.71 | 12.67 | -9.76 | 5.38 | -5.48 | 30.55 | -12.74 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 16.0 | 0.0 | 17.08 | 7.9 | 0.06 | 0.0 | 20.64 | 6.17 | 37.78 | 6.93 | -0.04 | 0 | 20.6 | 6.3 | 0.03 | 22.61 |
| 2022 (9) | 9.81 | -49.12 | 0.04 | -93.94 | 0 | 0 | 0 | 0 | 246.77 | 20.5 | 12.26 | -1.29 | 14.04 | 31.09 | 5.69 | 8.79 | 35.01 | 42.09 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 16.0 | 0.0 | 15.83 | 8.65 | 0.06 | -14.29 | 19.44 | 9.4 | 35.33 | 9.01 | -0.06 | 0 | 19.38 | 9.43 | 0.02 | 14.01 |
| 2021 (8) | 19.28 | -32.3 | 0.66 | -17.5 | 0 | 0 | 0 | 0 | 204.78 | 17.41 | 12.42 | -3.87 | 10.71 | 2.68 | 5.23 | -12.54 | 24.64 | 137.61 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 16.0 | 0.0 | 14.57 | 9.8 | 0.07 | 0.0 | 17.77 | 10.85 | 32.41 | 10.35 | -0.06 | 0 | 17.71 | 10.96 | 0.02 | 6.52 |
| 2020 (7) | 28.48 | 45.9 | 0.8 | -35.48 | 0 | 0 | 0 | 0 | 174.41 | 1.7 | 12.92 | 32.51 | 10.43 | 6.86 | 5.98 | 5.08 | 10.37 | -36.18 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 16.0 | 0.0 | 13.27 | 7.97 | 0.07 | 0.0 | 16.03 | 32.81 | 29.37 | 20.17 | -0.07 | 0 | 15.96 | 33.0 | 0.02 | 9.07 |
| 2019 (6) | 19.52 | 8.99 | 1.24 | 74.65 | 0 | 0 | 0 | 0 | 171.5 | 1.19 | 9.75 | 7.5 | 9.76 | -3.56 | 5.69 | -4.69 | 16.25 | -1.52 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | 16.0 | 0.0 | 12.29 | 7.9 | 0.07 | 0 | 12.07 | 7.19 | 24.44 | 7.95 | -0.07 | 0 | 12.0 | 7.24 | 0.02 | 11.07 |
| 2018 (5) | 17.91 | 22.92 | 0.71 | -39.83 | 0 | 0 | 0 | 0 | 169.49 | 0.38 | 9.07 | 11.02 | 10.12 | 6.64 | 5.97 | 6.23 | 16.5 | -23.15 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 16.0 | 0.0 | 11.39 | 7.76 | 0 | 0 | 11.26 | 3.21 | 22.64 | 5.4 | -0.07 | 0 | 11.19 | 2.57 | 0.02 | 9.61 |
| 2017 (4) | 14.57 | 1.53 | 1.18 | -69.27 | 0 | 0 | 0 | 0 | 168.84 | -2.88 | 8.17 | -8.41 | 9.49 | -5.67 | 5.62 | -2.87 | 21.47 | -2.76 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 16.0 | 0.0 | 10.57 | 9.19 | 0 | 0 | 10.91 | -6.59 | 21.48 | 0.56 | 0 | 0 | 10.91 | -6.59 | 0.01 | 14.35 |
| 2016 (3) | 14.35 | 16.38 | 3.84 | 200.0 | 0 | 0 | 0 | 0 | 173.84 | -2.19 | 8.92 | -2.19 | 10.06 | 13.54 | 5.79 | 16.08 | 22.08 | 16.52 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 16.0 | 0.0 | 9.68 | 10.38 | 0 | 0 | 11.68 | 0.43 | 21.36 | 4.71 | 0 | 0 | 11.68 | 0.43 | 0.01 | 8.94 |
| 2015 (2) | 12.33 | 25.69 | 1.28 | -63.01 | 0 | 0 | 0 | 0 | 177.73 | -18.66 | 9.12 | -7.6 | 8.86 | -12.36 | 4.99 | 7.73 | 18.95 | -8.19 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 16.0 | 0.0 | 8.77 | 12.72 | 0 | 0 | 11.63 | 2.83 | 20.4 | 6.58 | 0 | 0 | 11.63 | 2.83 | 0.01 | 3.94 |
| 2014 (1) | 9.81 | -27.06 | 3.46 | 185.95 | 0 | 0 | 0 | 0 | 218.49 | 8.99 | 9.87 | 39.6 | 10.11 | 6.31 | 4.63 | -2.46 | 20.64 | 87.13 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | 16.0 | 0.0 | 7.78 | 10.04 | 0.05 | -87.5 | 11.31 | 44.26 | 19.14 | 25.02 | 0 | 0 | 11.31 | 45.19 | 0.01 | -6.09 |
| 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) | 19.27 | -34.77 | 34.94 | 0.13 | -79.03 | -78.33 | 0 | 0 | 0 | 0 | 0 | 0 | 54.12 | 1.39 | -7.3 | 2.57 | -39.53 | -4.81 | 12.37 | 6.82 | -0.24 | 5.56 | 8.87 | 10.83 | 30.32 | 27.45 | 1.54 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 50.0 | 16.0 | 0.0 | 0.0 | 18.29 | 0.0 | 7.08 | 0.04 | 0.0 | -33.33 | 18.49 | 16.07 | 6.63 | 36.82 | 7.5 | 6.79 | 0.05 | 66.67 | 162.5 | 18.54 | 16.17 | 7.42 | 0.03 | 4.04 | 7.13 |
| 24Q2 (19) | 29.54 | 4.23 | 60.02 | 0.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53.38 | -5.12 | -5.71 | 4.25 | 50.71 | 64.73 | 11.58 | -2.61 | -1.78 | 5.11 | -1.22 | 8.01 | 23.79 | 15.82 | -24.19 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 50.0 | 50.0 | 16.0 | 0.0 | 0.0 | 18.29 | 7.08 | 7.08 | 0.04 | -33.33 | -33.33 | 15.93 | -32.07 | 8.81 | 34.25 | -15.62 | 7.77 | 0.03 | 250.0 | 200.0 | 15.96 | -31.88 | 9.24 | 0.03 | -1.54 | 7.2 |
| 24Q1 (18) | 28.34 | 78.91 | 43.28 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 56.26 | -3.88 | -9.38 | 2.82 | -14.55 | -18.73 | 11.89 | -6.16 | 7.6 | 5.17 | -3.78 | 17.95 | 20.54 | -32.77 | -32.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 17.08 | 0.0 | 7.9 | 0.06 | 0.0 | 0.0 | 23.45 | 13.61 | 2.36 | 40.59 | 7.44 | 4.61 | -0.02 | 50.0 | 50.0 | 23.43 | 13.74 | 2.45 | 0.03 | 2.9 | 22.53 |
| 23Q4 (17) | 15.84 | 10.92 | 61.47 | 0.05 | -91.67 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 58.53 | 0.26 | -16.25 | 3.3 | 22.22 | 33.06 | 12.67 | 2.18 | -9.76 | 5.38 | 7.1 | -5.48 | 30.55 | 2.31 | -12.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 17.08 | 0.0 | 7.9 | 0.06 | 0.0 | 0.0 | 20.64 | 19.03 | 6.17 | 37.78 | 9.57 | 6.93 | -0.04 | 50.0 | 33.33 | 20.6 | 19.35 | 6.3 | 0.03 | 1.64 | 22.61 |
| 23Q3 (16) | 14.28 | -22.64 | 44.68 | 0.6 | 0 | 900.0 | 0 | 0 | 0 | 0 | 0 | 0 | 58.38 | 3.13 | -3.58 | 2.7 | 4.65 | 117.74 | 12.4 | 5.17 | 3.94 | 5.02 | 6.1 | -0.82 | 29.86 | -4.84 | 0.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 16.0 | 0.0 | 0.0 | 17.08 | 0.0 | 7.9 | 0.06 | 0.0 | 0.0 | 17.34 | 18.44 | 3.77 | 34.48 | 8.5 | 5.8 | -0.08 | -166.67 | -60.0 | 17.26 | 18.14 | 3.6 | 0.03 | 4.11 | 25.65 |
| 23Q2 (15) | 18.46 | -6.67 | 35.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 56.61 | -8.81 | -4.62 | 2.58 | -25.65 | -31.56 | 11.79 | 6.7 | 7.97 | 4.73 | 7.87 | -3.14 | 31.38 | 3.22 | -8.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 16.0 | 0.0 | 0.0 | 17.08 | 7.9 | 7.9 | 0.06 | 0.0 | 0.0 | 14.64 | -36.1 | -5.3 | 31.78 | -18.09 | 1.37 | -0.03 | 25.0 | 0.0 | 14.61 | -36.12 | -5.31 | 0.03 | 12.53 | 31.98 |
| 23Q1 (14) | 19.78 | 101.63 | 14.4 | 0.38 | 850.0 | 137.5 | 0 | 0 | 0 | 0 | 0 | 0 | 62.08 | -11.17 | 8.95 | 3.47 | 39.92 | -27.25 | 11.05 | -21.3 | -7.06 | 4.39 | -22.89 | -21.28 | 30.4 | -13.17 | 6.74 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 100.0 | 16.0 | 0.0 | 0.0 | 15.83 | 0.0 | 8.65 | 0.06 | 0.0 | -14.29 | 22.91 | 17.85 | 1.64 | 38.8 | 9.82 | 4.36 | -0.04 | 33.33 | -33.33 | 22.87 | 18.01 | 1.6 | 0.02 | 2.97 | 17.14 |
| 22Q4 (13) | 9.81 | -0.61 | -49.12 | 0.04 | -33.33 | -93.94 | 0 | 0 | 0 | 0 | 0 | 0 | 69.89 | 15.43 | 18.94 | 2.48 | 100.0 | -28.94 | 14.04 | 17.69 | 31.09 | 5.69 | 12.38 | 8.79 | 35.01 | 17.76 | 42.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 100.0 | 100.0 | 16.0 | 0.0 | 0.0 | 15.83 | 0.0 | 8.65 | 0.06 | 0.0 | -14.29 | 19.44 | 16.34 | 9.4 | 35.33 | 8.41 | 9.01 | -0.06 | -20.0 | 0.0 | 19.38 | 16.33 | 9.43 | 0.02 | 4.16 | 14.01 |
| 22Q3 (12) | 9.87 | -27.48 | 1.54 | 0.06 | -40.0 | -92.11 | 0 | 0 | 0 | 0 | 0 | 0 | 60.55 | 2.02 | 25.05 | 1.24 | -67.11 | -8.15 | 11.93 | 9.25 | 22.11 | 5.06 | 3.63 | 1.35 | 29.73 | -12.97 | 4.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 15.83 | 0.0 | 8.65 | 0.06 | 0.0 | -14.29 | 16.71 | 8.09 | 18.85 | 32.59 | 3.96 | 13.55 | -0.05 | -66.67 | 16.67 | 16.66 | 7.97 | 19.0 | 0.02 | 9.35 | 12.38 |
| 22Q2 (11) | 13.61 | -21.28 | 10.02 | 0.1 | -37.5 | -97.33 | 0 | 0 | 0 | 0 | 0 | 0 | 59.35 | 4.16 | 20.68 | 3.77 | -20.96 | 40.67 | 10.92 | -8.16 | 29.69 | 4.89 | -12.34 | 11.27 | 34.16 | 19.94 | -1.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 15.83 | 8.65 | 8.65 | 0.06 | -14.29 | -14.29 | 15.46 | -31.41 | 21.64 | 31.35 | -15.68 | 14.63 | -0.03 | 0.0 | 57.14 | 15.43 | -31.45 | 22.07 | 0.02 | -0.12 | 8.08 |
| 22Q1 (10) | 17.29 | -10.32 | -12.54 | 0.16 | -75.76 | -80.25 | 0 | 0 | 0 | 0 | 0 | 0 | 56.98 | -3.03 | 17.65 | 4.77 | 36.68 | -2.45 | 11.89 | 11.02 | 14.99 | 5.57 | 6.57 | -1.84 | 28.48 | 15.58 | 23.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 14.57 | 0.0 | 9.8 | 0.07 | 0.0 | 0.0 | 22.54 | 26.84 | 7.74 | 37.18 | 14.72 | 8.52 | -0.03 | 50.0 | 57.14 | 22.51 | 27.1 | 7.96 | 0.02 | 0.22 | 7.12 |
| 21Q4 (9) | 19.28 | 98.35 | -32.3 | 0.66 | -13.16 | -17.5 | 0 | 0 | 0 | 0 | 0 | 0 | 58.76 | 21.35 | 18.59 | 3.49 | 158.52 | -18.08 | 10.71 | 9.62 | 2.68 | 5.23 | 4.69 | -12.54 | 24.64 | -13.45 | 137.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 14.57 | 0.0 | 9.8 | 0.07 | 0.0 | 0.0 | 17.77 | 26.39 | 10.85 | 32.41 | 12.93 | 10.35 | -0.06 | 0.0 | 14.29 | 17.71 | 26.5 | 10.96 | 0.02 | 2.67 | 6.52 |
| 21Q3 (8) | 9.72 | -21.42 | -42.62 | 0.76 | -79.73 | 80.95 | 0 | 0 | 0 | 0 | 0 | 0 | 48.42 | -1.55 | 8.54 | 1.35 | -49.63 | -61.1 | 9.77 | 16.03 | 4.94 | 5.00 | 13.77 | -8.63 | 28.47 | -18.05 | 72.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 16.0 | 0.0 | 0.0 | 14.57 | 0.0 | 9.8 | 0.07 | 0.0 | 0.0 | 14.06 | 10.62 | 19.66 | 28.7 | 4.94 | 14.39 | -0.06 | 14.29 | 14.29 | 14.0 | 10.76 | 19.86 | 0.02 | 5.17 | 2.25 |
| 21Q2 (7) | 12.37 | -37.43 | -41.71 | 3.75 | 362.96 | 53.06 | 0 | 0 | 0 | 0 | 0 | 0 | 49.18 | 1.55 | 24.44 | 2.68 | -45.19 | 5.93 | 8.42 | -18.57 | -7.17 | 4.39 | -22.67 | 0 | 34.74 | 50.13 | 59.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 16.0 | 0.0 | 0.0 | 14.57 | 9.8 | 9.8 | 0.07 | 0.0 | 0.0 | 12.71 | -39.24 | 53.5 | 27.35 | -20.17 | 26.44 | -0.07 | 0.0 | 0.0 | 12.64 | -39.38 | 53.96 | 0.02 | -1.0 | 1.71 |
| 21Q1 (6) | 19.77 | -30.58 | -9.89 | 0.81 | 1.25 | -88.98 | 0 | 0 | 0 | 0 | 0 | 0 | 48.43 | -2.26 | 18.88 | 4.89 | 14.79 | 83.83 | 10.34 | -0.86 | 16.84 | 5.68 | -5.05 | 0 | 23.14 | 123.14 | 20.77 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 16.0 | 0.0 | 0.0 | 13.27 | 0.0 | 7.97 | 0.07 | 0.0 | 0.0 | 20.92 | 30.51 | 41.93 | 34.26 | 16.65 | 26.42 | -0.07 | 0.0 | 0.0 | 20.85 | 30.64 | 42.13 | 0.02 | -0.35 | 5.47 |
| 20Q4 (5) | 28.48 | 68.12 | 45.9 | 0.8 | 90.48 | -35.48 | 0 | 0 | 0 | 0 | 0 | 0 | 49.55 | 11.07 | 9.12 | 4.26 | 22.77 | 82.05 | 10.43 | 12.03 | 6.86 | 5.98 | 9.37 | 0 | 10.37 | -37.27 | -36.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 16.0 | 0.0 | 0.0 | 13.27 | 0.0 | 7.97 | 0.07 | 0.0 | 0.0 | 16.03 | 36.43 | 32.81 | 29.37 | 17.06 | 20.17 | -0.07 | 0.0 | 0.0 | 15.96 | 36.64 | 33.0 | 0.02 | -1.44 | 9.07 |
| 20Q3 (4) | 16.94 | -20.17 | 0.0 | 0.42 | -82.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 44.61 | 12.88 | 0.0 | 3.47 | 37.15 | 0.0 | 9.31 | 2.65 | 0.0 | 5.47 | 0 | 0.0 | 16.53 | -24.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | 13.27 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 11.75 | 41.91 | 0.0 | 25.09 | 16.0 | 0.0 | -0.07 | 0.0 | 0.0 | 11.68 | 42.27 | 0.0 | 0.02 | 4.61 | 0.0 |
