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) | 6.82 | 44.49 | 2.0 | -20.0 | 1.93 | 348.84 | 0 | 0 | 49.15 | -24.45 | 1.93 | 0 | 5.95 | -4.95 | 12.11 | 25.82 | 4.54 | -14.66 | 55.46 | 1.09 | 37.37 | 9.24 | 0 | 0 | 22.72 | 0.0 | 0.85 | 0.0 | 29.78 | 0.0 | 5.43 | 55.59 | 36.07 | 5.72 | 3.32 | 34.41 | 8.75 | 46.81 | 0.00 | 0 |
| 2022 (9) | 4.72 | 14.01 | 2.5 | 66.67 | 0.43 | -20.37 | 0 | 0 | 65.06 | 0.25 | -0.43 | 0 | 6.26 | -16.76 | 9.62 | -16.96 | 5.32 | -45.04 | 54.86 | 1.35 | 34.21 | 8.74 | 0 | 0 | 22.72 | 0.0 | 0.85 | 60.38 | 29.78 | 0.0 | 3.49 | -38.99 | 34.12 | -5.3 | 2.47 | -68.05 | 5.96 | -55.69 | 0.00 | 0 |
| 2021 (8) | 4.14 | 0.24 | 1.5 | -25.0 | 0.54 | 0.0 | 0 | 0 | 64.9 | 30.32 | 3.19 | -55.38 | 7.52 | 13.42 | 11.59 | -12.97 | 9.68 | 89.8 | 54.13 | 2.95 | 31.46 | 5.5 | 0 | 0 | 22.72 | 0.0 | 0.53 | 0 | 29.78 | 0.0 | 5.72 | 7.92 | 36.03 | 2.71 | 7.73 | -9.27 | 13.45 | -2.68 | 0.00 | 0 |
| 2020 (7) | 4.13 | -10.22 | 2.0 | -20.0 | 0.54 | 0.0 | 0 | 0 | 49.8 | 6.94 | 7.15 | 511.11 | 6.63 | 18.39 | 13.31 | 10.71 | 5.1 | -0.39 | 52.58 | 1.35 | 29.82 | -15.93 | 0 | 0 | 22.72 | 0.0 | 0 | 0 | 29.78 | 0.0 | 5.3 | 0 | 35.08 | 25.02 | 8.52 | 206.47 | 13.82 | 1203.77 | 0.00 | 0 |
| 2019 (6) | 4.6 | 20.42 | 2.5 | -10.07 | 0.54 | 100.0 | 0 | 0 | 46.57 | -2.51 | 1.17 | 0 | 5.6 | -23.91 | 12.02 | -21.95 | 5.12 | -1.73 | 51.88 | 2.53 | 35.47 | -3.77 | 0 | 0 | 22.72 | 0.0 | 0 | 0 | 29.78 | 0.0 | -1.72 | 0 | 28.06 | 4.35 | 2.78 | -32.85 | 1.06 | -15.2 | 0.00 | 0 |
| 2018 (5) | 3.82 | 14.71 | 2.78 | -26.46 | 0.27 | 0 | 0 | 0 | 47.77 | 6.94 | -0.72 | 0 | 7.36 | 17.95 | 15.41 | 10.29 | 5.21 | -1.14 | 50.6 | 4.72 | 36.86 | 0.71 | 0 | 0 | 22.72 | 0.0 | 0 | 0 | 29.78 | 0.0 | -2.89 | 0 | 26.89 | 4.63 | 4.14 | 0 | 1.25 | 0 | 0.00 | 0 |
| 2017 (4) | 3.33 | 6.05 | 3.78 | -14.67 | 0 | 0 | 0 | 0 | 44.67 | 2.38 | -0.81 | 0 | 6.24 | 40.86 | 13.97 | 37.58 | 5.27 | -23.4 | 48.32 | 1.9 | 36.6 | 8.44 | 0 | 0 | 22.72 | 0.0 | 0 | 0 | 29.78 | 0.0 | -4.08 | 0 | 25.7 | -3.56 | -0.34 | 0 | -4.42 | 0 | 0.00 | 0 |
| 2016 (3) | 3.14 | -2.79 | 4.43 | -3.28 | 0.4 | 0.0 | 0 | 0 | 43.63 | -5.07 | -0.15 | 0 | 4.43 | 17.82 | 10.15 | 24.11 | 6.88 | 17.21 | 47.42 | 8.74 | 33.75 | 25.93 | 0 | 0 | 22.72 | 0.0 | 0 | 0 | 29.78 | 0.0 | -3.13 | 0 | 26.65 | -2.35 | -0.43 | 0 | -3.56 | 0 | 0.00 | 0 |
| 2015 (2) | 3.23 | 23.28 | 4.58 | 37.54 | 0.4 | 0 | 0 | 0 | 45.96 | -14.35 | 0.37 | 0 | 3.76 | -9.83 | 8.18 | 5.27 | 5.87 | -17.79 | 43.61 | 607.95 | 26.8 | 44.86 | 0 | 0 | 22.72 | 0.0 | 0 | 0 | 29.78 | 0 | -2.49 | 0 | 27.29 | 0.85 | -0.11 | 0 | -2.6 | 0 | 0.00 | 0 |
| 2014 (1) | 2.62 | -18.38 | 3.33 | -18.78 | 0 | 0 | 0 | 0 | 53.66 | -8.9 | -1.45 | 0 | 4.17 | -37.67 | 7.77 | -31.58 | 7.14 | 17.63 | 6.16 | -0.65 | 18.5 | 107.87 | 0 | 0 | 22.72 | 0.0 | 0 | 0 | 0 | 0 | 27.06 | 0 | 27.06 | -5.38 | 0.07 | 0 | 27.13 | 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 | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 6.5 | -13.91 | -20.05 | 3.9 | 95.0 | 30.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 10.23 | -23.26 | -7.75 | -0.24 | -133.8 | -148.98 | 5.22 | -14.0 | -18.31 | 10.93 | -12.45 | -15.69 | 6.56 | 35.54 | 27.38 | 55.46 | 0.69 | 0.13 | 36.11 | -3.66 | -7.36 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 1.05 | 0.0 | 23.53 | 29.78 | 0.0 | 17.57 | 5.96 | -3.87 | 8.96 | 36.79 | -0.65 | 16.24 | 2.37 | -2.47 | -30.9 | 8.33 | -3.48 | -6.4 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.55 | -1.82 | 3.99 | 2.0 | 0.0 | -42.86 | 0.23 | -46.51 | -46.51 | 0 | 0 | 0 | 13.33 | 19.87 | 14.13 | 0.71 | -38.79 | 273.68 | 6.07 | 5.75 | 10.36 | 12.49 | 2.16 | 19.97 | 4.84 | -3.01 | 19.8 | 55.08 | -0.86 | 0.05 | 37.48 | -3.65 | -3.3 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 1.05 | 23.53 | 23.53 | 29.78 | 0.0 | 17.57 | 6.2 | 8.96 | 24.5 | 37.03 | 1.95 | 18.84 | 2.43 | -12.27 | -28.53 | 8.63 | 2.01 | 2.98 | 0.00 | 0 | 0 |
| 24Q1 (18) | 7.69 | 12.76 | 62.92 | 2.0 | 0.0 | -42.86 | 0.43 | -77.72 | 0.0 | 0 | 0 | 0 | 11.12 | -14.85 | -16.52 | 1.16 | 2420.0 | -11.45 | 5.74 | -3.53 | -22.54 | 12.23 | 0.99 | 0.07 | 4.99 | 9.91 | -11.37 | 55.56 | 0.18 | 0.65 | 38.9 | 4.09 | 1.41 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 29.78 | 0.0 | 17.57 | 5.69 | 4.79 | 18.79 | 36.32 | 0.69 | 17.27 | 2.77 | -16.57 | -23.69 | 8.46 | -3.31 | 0.48 | 0.00 | 0 | 0 |
| 23Q4 (17) | 6.82 | -16.11 | 44.49 | 2.0 | -33.33 | -20.0 | 1.93 | 348.84 | 348.84 | 0 | 0 | 0 | 13.06 | 17.76 | -0.91 | -0.05 | -110.2 | 95.73 | 5.95 | -6.89 | -4.95 | 12.11 | -6.66 | 25.82 | 4.54 | -11.84 | -14.66 | 55.46 | 0.13 | 1.09 | 37.37 | -4.13 | 9.24 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 29.78 | 17.57 | 0.0 | 5.43 | -0.73 | 55.59 | 36.07 | 13.97 | 5.72 | 3.32 | -3.21 | 34.41 | 8.75 | -1.69 | 46.81 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.13 | 11.98 | 70.44 | 3.0 | -14.29 | 20.0 | 0.43 | 0.0 | -20.37 | 0 | 0 | 0 | 11.09 | -5.05 | -24.3 | 0.49 | 157.89 | -43.02 | 6.39 | 16.18 | -15.48 | 12.97 | 24.58 | 17.55 | 5.15 | 27.48 | -17.07 | 55.39 | 0.62 | 1.65 | 38.98 | 0.57 | 27.51 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 25.33 | 0.0 | -14.94 | 5.47 | 9.84 | 19.96 | 31.65 | 1.57 | -10.06 | 3.43 | 0.88 | 45.96 | 8.9 | 6.21 | 28.8 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.26 | 53.81 | 27.15 | 3.5 | 0.0 | 75.0 | 0.43 | 0.0 | -20.37 | 0 | 0 | 0 | 11.68 | -12.31 | -40.1 | 0.19 | -85.5 | 375.0 | 5.5 | -25.78 | -36.56 | 10.41 | -14.79 | -15.61 | 4.04 | -28.24 | -43.81 | 55.05 | -0.27 | 1.57 | 38.76 | 1.04 | 22.39 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 25.33 | 0.0 | -14.94 | 4.98 | 3.97 | 34.59 | 31.16 | 0.61 | -9.23 | 3.4 | -6.34 | -36.57 | 8.38 | -0.48 | -7.51 | 0.00 | 0 | 0 |
| 23Q1 (14) | 4.72 | 0.0 | 7.27 | 3.5 | 40.0 | 40.0 | 0.43 | 0.0 | -20.37 | 0 | 0 | 0 | 13.32 | 1.06 | -24.87 | 1.31 | 211.97 | 1035.71 | 7.41 | 18.37 | -5.61 | 12.22 | 26.98 | 4.73 | 5.63 | 5.83 | 2.18 | 55.2 | 0.62 | 1.27 | 38.36 | 12.13 | 21.24 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 0.0 | 60.38 | 25.33 | -14.94 | -14.94 | 4.79 | 37.25 | -14.16 | 30.97 | -9.23 | -13.71 | 3.63 | 46.96 | -55.02 | 8.42 | 41.28 | -38.32 | 0.00 | 0 | 0 |
| 22Q4 (13) | 4.72 | -1.05 | 14.01 | 2.5 | 0.0 | 66.67 | 0.43 | -20.37 | -20.37 | 0 | 0 | 0 | 13.18 | -10.03 | -20.79 | -1.17 | -236.05 | -680.0 | 6.26 | -17.2 | -16.76 | 9.62 | -12.79 | -16.95 | 5.32 | -14.33 | -45.04 | 54.86 | 0.68 | 1.35 | 34.21 | 11.91 | 8.74 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 0.0 | 60.38 | 29.78 | 0.0 | 0.0 | 3.49 | -23.46 | -38.99 | 34.12 | -3.04 | -5.3 | 2.47 | 5.11 | -68.05 | 5.96 | -13.75 | -55.69 | 0.00 | 0 | 0 |
| 22Q3 (12) | 4.77 | -16.46 | -0.62 | 2.5 | 25.0 | 66.67 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 14.65 | -24.87 | -10.73 | 0.86 | 2050.0 | -39.86 | 7.56 | -12.8 | 5.29 | 11.03 | -10.56 | -4.42 | 6.21 | -13.63 | -3.12 | 54.49 | 0.54 | 2.7 | 30.57 | -3.47 | -0.03 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 0.0 | 60.38 | 29.78 | 0.0 | 0.0 | 4.56 | 23.24 | -21.92 | 35.19 | 2.51 | -2.68 | 2.35 | -56.16 | -68.2 | 6.91 | -23.73 | -47.77 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.71 | 29.77 | 7.33 | 2.0 | -20.0 | -33.33 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 19.5 | 9.98 | 18.11 | 0.04 | 128.57 | 106.9 | 8.67 | 10.45 | 5.22 | 12.34 | 5.75 | -10.2 | 7.19 | 30.49 | -4.52 | 54.2 | -0.57 | 2.67 | 31.67 | 0.09 | 6.38 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.85 | 60.38 | 0 | 29.78 | 0.0 | 0.0 | 3.7 | -33.69 | -48.75 | 34.33 | -4.35 | -7.22 | 5.36 | -33.58 | -52.61 | 9.06 | -33.63 | -51.11 | 0.00 | 0 | 0 |
| 22Q1 (10) | 4.4 | 6.28 | 5.26 | 2.5 | 66.67 | 25.0 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 17.73 | 6.55 | 15.5 | -0.14 | 6.67 | -105.6 | 7.85 | 4.39 | -13.64 | 11.67 | 0.7 | -30.29 | 5.51 | -43.08 | -10.55 | 54.51 | 0.7 | 2.64 | 31.64 | 0.57 | 6.07 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.53 | 0.0 | 0 | 29.78 | 0.0 | 0.0 | 5.58 | -2.45 | -28.46 | 35.89 | -0.39 | -4.5 | 8.07 | 4.4 | -36.76 | 13.65 | 1.49 | -33.61 | 0.00 | 0 | 0 |
| 21Q4 (9) | 4.14 | -13.75 | 0.24 | 1.5 | 0.0 | -25.0 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 16.64 | 1.4 | 19.45 | -0.15 | -110.49 | -110.79 | 7.52 | 4.74 | 13.42 | 11.59 | 0.36 | -12.98 | 9.68 | 51.01 | 89.8 | 54.13 | 2.02 | 2.95 | 31.46 | 2.88 | 5.5 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.53 | 0.0 | 0 | 29.78 | 0.0 | 0.0 | 5.72 | -2.05 | 7.92 | 36.03 | -0.36 | 2.71 | 7.73 | 4.6 | -9.27 | 13.45 | 1.66 | -2.68 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.8 | -9.77 | -9.6 | 1.5 | -50.0 | -25.0 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 16.41 | -0.61 | 15.64 | 1.43 | 346.55 | -3.38 | 7.18 | -12.86 | 5.28 | 11.54 | -15.97 | -19.16 | 6.41 | -14.87 | 50.12 | 53.06 | 0.51 | 0.87 | 30.58 | 2.72 | -1.32 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0.53 | 0 | 0 | 29.78 | 0.0 | 0.0 | 5.84 | -19.11 | 46.37 | 36.16 | -2.27 | 7.08 | 7.39 | -34.66 | 88.04 | 13.23 | -28.6 | 67.05 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.32 | 27.27 | 10.14 | 3.0 | 50.0 | 20.0 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 16.51 | 7.56 | 52.17 | -0.58 | -123.2 | -146.03 | 8.24 | -9.35 | 83.52 | 13.74 | -17.91 | 0 | 7.53 | 22.24 | 74.31 | 52.79 | -0.6 | 1.19 | 29.77 | -0.2 | -3.59 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0 | 0 | 0 | 29.78 | 0.0 | 0.0 | 7.22 | -7.44 | 187.65 | 37.0 | -1.54 | 14.59 | 11.31 | -11.36 | 153.59 | 18.53 | -9.87 | 165.85 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.18 | 1.21 | -35.99 | 2.0 | 0.0 | -20.0 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 15.35 | 10.19 | 41.74 | 2.5 | 79.86 | -17.22 | 9.09 | 37.1 | 49.02 | 16.73 | 25.7 | 0 | 6.16 | 20.78 | 23.94 | 53.11 | 1.01 | 1.01 | 29.83 | 0.03 | -16.33 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0 | 0 | 0 | 29.78 | 0.0 | 0.0 | 7.8 | 47.17 | 524.0 | 37.58 | 7.13 | 21.11 | 12.76 | 49.77 | 374.35 | 20.56 | 48.77 | 421.83 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.13 | -22.22 | -10.22 | 2.0 | 0.0 | -20.0 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0 | 13.93 | -1.83 | 17.16 | 1.39 | -6.08 | 2085.71 | 6.63 | -2.79 | 18.39 | 13.31 | -6.77 | 0 | 5.1 | 19.44 | -0.39 | 52.58 | -0.04 | 1.35 | 29.82 | -3.78 | -15.93 | 0 | 0 | 0 | 22.72 | 0.0 | 0.0 | 0 | 0 | 0 | 29.78 | 0.0 | 0.0 | 5.3 | 32.83 | 408.14 | 35.08 | 3.88 | 25.02 | 8.52 | 116.79 | 206.47 | 13.82 | 74.49 | 1203.77 | 0.00 | 0 | 0 |
| 20Q3 (4) | 5.31 | 9.94 | 0.0 | 2.0 | -20.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0 | 0 | 0.0 | 14.19 | 30.78 | 0.0 | 1.48 | 17.46 | 0.0 | 6.82 | 51.89 | 0.0 | 14.28 | 0 | 0.0 | 4.27 | -1.16 | 0.0 | 52.6 | 0.82 | 0.0 | 30.99 | 0.36 | 0.0 | 0 | 0 | 0.0 | 22.72 | 0.0 | 0.0 | 0 | 0 | 0.0 | 29.78 | 0.0 | 0.0 | 3.99 | 58.96 | 0.0 | 33.77 | 4.58 | 0.0 | 3.93 | -11.88 | 0.0 | 7.92 | 13.63 | 0.0 | 0.00 | 0 | 0.0 |
