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) | 11.7 | -5.72 | 0.65 | -35.0 | 0.25 | -66.67 | 0 | 0 | 33.09 | -11.81 | 0.84 | -55.08 | 6.9 | -8.0 | 20.85 | 4.32 | 5.61 | -7.73 | 0 | 0 | 16.83 | -1.92 | 0.23 | -14.81 | 9.13 | 0.0 | 4.37 | 5.05 | 0.92 | -35.66 | 10.15 | 1.7 | 15.44 | -0.83 | -1.18 | 0 | 8.97 | -0.99 | 0.18 | 7.53 |
| 2022 (9) | 12.41 | 13.02 | 1.0 | -33.33 | 0.75 | 50.0 | 0 | 0 | 37.52 | -1.21 | 1.87 | -32.25 | 7.5 | -19.87 | 19.99 | -18.89 | 6.08 | -11.24 | 0 | 0 | 17.16 | -3.54 | 0.27 | -6.9 | 9.13 | 0.0 | 4.16 | 6.94 | 1.43 | 10.85 | 9.98 | 2.25 | 15.57 | 4.29 | -0.92 | 0 | 9.06 | 8.76 | 0.16 | 9.21 |
| 2021 (8) | 10.98 | -21.91 | 1.5 | 59.57 | 0.5 | 354.55 | 0 | 0 | 37.98 | 11.48 | 2.76 | -5.15 | 9.36 | 21.09 | 24.64 | 8.62 | 6.85 | 20.39 | 0 | 0 | 17.79 | 1.02 | 0.29 | 0 | 9.13 | 0.0 | 3.89 | 8.36 | 1.29 | -19.88 | 9.76 | 15.09 | 14.93 | 9.22 | -1.43 | 0 | 8.33 | 15.86 | 0.15 | 3.0 |
| 2020 (7) | 14.06 | 2.55 | 0.94 | 74.07 | 0.11 | -50.0 | 0 | 0 | 34.07 | -6.4 | 2.91 | 0.69 | 7.73 | -2.89 | 22.69 | 3.75 | 5.69 | 5.37 | 0 | 0 | 17.61 | 5.07 | 0 | 0 | 9.13 | 0.0 | 3.59 | 9.12 | 1.61 | 82.95 | 8.48 | 6.53 | 13.67 | 12.6 | -1.29 | 0 | 7.19 | 13.23 | 0.14 | -1.07 |
| 2019 (6) | 13.71 | 69.89 | 0.54 | 134.78 | 0.22 | -43.59 | 0 | 0 | 36.4 | -3.17 | 2.89 | -4.3 | 7.96 | -7.76 | 21.87 | -4.75 | 5.4 | -14.42 | 0 | 0 | 16.76 | 80.6 | 0 | 0 | 9.13 | 0.0 | 3.29 | 10.03 | 0.88 | 46.67 | 7.96 | 9.64 | 12.14 | 11.79 | -1.61 | 0 | 6.35 | -0.47 | 0.15 | 5.44 |
| 2018 (5) | 8.07 | 28.5 | 0.23 | 0 | 0.39 | 105.26 | 0 | 0 | 37.59 | 15.95 | 3.02 | 20.32 | 8.63 | 7.74 | 22.96 | -7.08 | 6.31 | 19.51 | 0 | 0 | 9.28 | 5.57 | 0 | 0 | 9.13 | 0.0 | 2.99 | 9.12 | 0.6 | 42.86 | 7.26 | 23.68 | 10.86 | 20.27 | -0.88 | 0 | 6.38 | 21.06 | 0.14 | 1.8 |
| 2017 (4) | 6.28 | -20.61 | 0 | 0 | 0.19 | 0.0 | 0 | 0 | 32.42 | 3.48 | 2.51 | -10.99 | 8.01 | 24.77 | 24.71 | 20.57 | 5.28 | 11.39 | 0 | 0 | 8.79 | -0.57 | 0 | 0 | 9.13 | 0.0 | 2.74 | 11.38 | 0.42 | 0 | 5.87 | 0.34 | 9.03 | 8.66 | -0.6 | 0 | 5.27 | -2.95 | 0.14 | 9.05 |
| 2016 (3) | 7.91 | 15.14 | 0.3 | 0.0 | 0.19 | -62.0 | 0 | 0 | 31.33 | 0.29 | 2.82 | 21.55 | 6.42 | 15.26 | 20.49 | 14.93 | 4.74 | 11.79 | 0 | 0 | 8.84 | 22.95 | 0 | 0 | 9.13 | 0.0 | 2.46 | 10.31 | 0 | 0 | 5.85 | 20.12 | 8.31 | 17.21 | -0.42 | 0 | 5.43 | 0.93 | 0.13 | 8.5 |
| 2015 (2) | 6.87 | 25.14 | 0.3 | -84.54 | 0.5 | 0 | 0 | 0 | 31.24 | -10.0 | 2.32 | -15.64 | 5.57 | -19.16 | 17.83 | -10.18 | 4.24 | -13.47 | 0 | 0 | 7.19 | -5.15 | 0 | 0 | 9.13 | 0.0 | 2.23 | 14.36 | 0 | 0 | 4.87 | 3.18 | 7.09 | 6.3 | 0.51 | -35.44 | 5.38 | -2.36 | 0.12 | 1.17 |
| 2014 (1) | 5.49 | -10.0 | 1.94 | -31.45 | 0 | 0 | 0 | 0 | 34.71 | 5.53 | 2.75 | 14.58 | 6.89 | 14.64 | 19.85 | 8.63 | 4.9 | -5.41 | 0 | 0 | 7.58 | 57.26 | 0 | 0 | 9.13 | 5.06 | 1.95 | 14.04 | 0 | 0 | 4.72 | 21.03 | 6.67 | 18.89 | 0.79 | 315.79 | 5.51 | 34.72 | 0.11 | -5.08 |
| 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) | 9.32 | -5.86 | -22.98 | 0 | -100.0 | -100.0 | 3.93 | 235.9 | 1472.0 | 0 | 0 | 0 | 5.68 | -28.28 | -33.72 | 1.8 | 592.31 | 958.82 | 5.62 | -16.49 | -23.43 | 19.19 | -8.25 | -11.04 | 4.45 | -17.74 | -19.53 | 4.25 | 0 | 0 | 12.8 | -19.6 | -24.13 | 0.2 | -4.76 | -16.67 | 9.13 | 0.0 | 0.0 | 4.46 | 0.0 | 2.06 | 1.18 | 0.0 | 28.26 | 11.19 | 19.17 | 12.8 | 16.83 | 11.98 | 10.65 | -0.44 | -100.0 | 2.22 | 10.75 | 17.23 | 13.52 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 9.9 | -15.82 | -21.05 | 1.15 | 228.57 | 15.0 | 1.17 | -56.51 | -19.31 | 0 | 0 | 0 | 7.92 | 3.66 | -6.49 | 0.26 | 8.33 | 30.0 | 6.73 | 4.18 | -5.48 | 20.91 | 5.96 | 3.13 | 5.41 | -0.55 | -3.05 | 0 | 0 | 0 | 15.92 | 10.48 | -1.42 | 0.21 | -4.55 | -16.0 | 9.13 | 0.0 | 0.0 | 4.46 | 2.06 | 2.06 | 1.18 | 28.26 | 28.26 | 9.39 | -0.95 | -3.59 | 15.03 | 1.83 | 0.0 | -0.22 | 48.84 | 82.54 | 9.17 | 1.33 | 8.14 | 0.16 | -10.16 | 0.16 |
| 24Q1 (18) | 11.76 | 0.51 | -8.34 | 0.35 | -46.15 | -65.0 | 2.69 | 976.0 | 169.0 | 0 | 0 | 0 | 7.64 | -5.09 | -4.5 | 0.24 | 20.0 | -11.11 | 6.46 | -6.38 | -7.45 | 19.74 | -5.35 | 0.67 | 5.44 | -3.03 | -1.27 | 0 | 0 | 0 | 14.41 | -14.38 | -15.83 | 0.22 | -4.35 | -15.38 | 9.13 | 0.0 | 0.0 | 4.37 | 0.0 | 5.05 | 0.92 | 0.0 | -35.66 | 9.48 | -6.6 | 2.6 | 14.76 | -4.4 | -0.47 | -0.43 | 63.56 | 50.0 | 9.05 | 0.89 | 8.0 | 0.18 | 3.06 | 5.32 |
| 23Q4 (17) | 11.7 | -3.31 | -5.72 | 0.65 | -56.67 | -35.0 | 0.25 | 0.0 | -66.67 | 0 | 0 | 0 | 8.05 | -6.07 | -10.46 | 0.2 | 17.65 | -66.67 | 6.9 | -5.99 | -8.0 | 20.85 | -3.32 | 4.34 | 5.61 | 1.45 | -7.73 | 0 | 0 | 0 | 16.83 | -0.24 | -1.92 | 0.23 | -4.17 | -14.81 | 9.13 | 0.0 | 0.0 | 4.37 | 0.0 | 5.05 | 0.92 | 0.0 | -35.66 | 10.15 | 2.32 | 1.7 | 15.44 | 1.51 | -0.83 | -1.18 | -162.22 | -28.26 | 8.97 | -5.28 | -0.99 | 0.18 | 6.99 | 7.53 |
| 23Q3 (16) | 12.1 | -3.51 | 12.45 | 1.5 | 50.0 | 200.0 | 0.25 | -82.76 | 0 | 0 | 0 | 0 | 8.57 | 1.18 | -11.19 | 0.17 | -15.0 | -66.0 | 7.34 | 3.09 | -15.73 | 21.57 | 6.36 | -3.69 | 5.53 | -0.9 | -20.55 | 0 | 0 | 0 | 16.87 | 4.46 | -8.32 | 0.24 | -4.0 | -17.24 | 9.13 | 0.0 | 0.0 | 4.37 | 0.0 | 5.05 | 0.92 | 0.0 | -35.66 | 9.92 | 1.85 | 8.42 | 15.21 | 1.2 | 3.19 | -0.45 | 64.29 | 26.23 | 9.47 | 11.67 | 10.89 | 0.16 | 1.1 | 2.14 |
| 23Q2 (15) | 12.54 | -2.26 | 2.53 | 1.0 | 0.0 | -23.08 | 1.45 | 45.0 | 625.0 | 0 | 0 | 0 | 8.47 | 5.88 | -5.47 | 0.2 | -25.93 | 5.26 | 7.12 | 2.01 | -7.17 | 20.28 | 3.43 | 3.54 | 5.58 | 1.27 | -22.5 | 0 | 0 | 0 | 16.15 | -5.67 | -7.5 | 0.25 | -3.85 | -16.67 | 9.13 | 0.0 | 0.0 | 4.37 | 5.05 | 5.05 | 0.92 | -35.66 | -35.66 | 9.74 | 5.41 | 12.47 | 15.03 | 1.35 | 5.55 | -1.26 | -46.51 | -34.04 | 8.48 | 1.19 | 9.84 | 0.16 | -5.53 | 3.48 |
| 23Q1 (14) | 12.83 | 3.38 | 9.85 | 1.0 | 0.0 | -44.44 | 1.0 | 33.33 | 100.0 | 0 | 0 | 0 | 8.0 | -11.01 | -19.44 | 0.27 | -55.0 | -53.45 | 6.98 | -6.93 | -31.16 | 19.61 | -1.89 | -23.43 | 5.51 | -9.38 | -23.26 | 0 | 0 | 0 | 17.12 | -0.23 | -0.98 | 0.26 | -3.7 | -10.34 | 9.13 | 0.0 | 0.0 | 4.16 | 0.0 | 6.94 | 1.43 | 0.0 | 10.85 | 9.24 | -7.41 | 4.05 | 14.83 | -4.75 | 5.55 | -0.86 | 6.52 | -16.22 | 8.38 | -7.51 | 2.95 | 0.17 | 5.22 | 8.12 |
| 22Q4 (13) | 12.41 | 15.33 | 13.02 | 1.0 | 100.0 | -33.33 | 0.75 | 0 | 50.0 | 0 | 0 | 0 | 8.99 | -6.84 | -13.14 | 0.6 | 20.0 | -15.49 | 7.5 | -13.89 | -19.87 | 19.98 | -10.77 | -18.93 | 6.08 | -12.64 | -11.24 | 0 | 0 | 0 | 17.16 | -6.74 | -3.54 | 0.27 | -6.9 | -6.9 | 9.13 | 0.0 | 0.0 | 4.16 | 0.0 | 6.94 | 1.43 | 0.0 | 10.85 | 9.98 | 9.07 | 2.25 | 15.57 | 5.63 | 4.29 | -0.92 | -50.82 | 35.66 | 9.06 | 6.09 | 8.76 | 0.16 | 1.63 | 9.21 |
| 22Q3 (12) | 10.76 | -12.02 | -18.67 | 0.5 | -61.54 | -28.57 | 0 | -100.0 | 0 | 0 | 0 | 0 | 9.65 | 7.7 | -2.72 | 0.5 | 163.16 | -25.37 | 8.71 | 13.56 | 2.11 | 22.40 | 14.35 | -3.51 | 6.96 | -3.33 | 2.96 | 0 | 0 | 0 | 18.4 | 5.38 | -2.08 | 0.29 | -3.33 | -9.38 | 9.13 | 0.0 | 0.0 | 4.16 | 0.0 | 6.94 | 1.43 | 0.0 | 10.85 | 9.15 | 5.66 | 0.66 | 14.74 | 3.51 | 3.29 | -0.61 | 35.11 | 60.9 | 8.54 | 10.62 | 13.41 | 0.16 | 2.43 | 8.39 |
| 22Q2 (11) | 12.23 | 4.71 | -16.35 | 1.3 | -27.78 | 85.71 | 0.2 | -60.0 | 0 | 0 | 0 | 0 | 8.96 | -9.77 | -4.68 | 0.19 | -67.24 | -77.11 | 7.67 | -24.36 | -6.35 | 19.59 | -23.51 | -15.96 | 7.2 | 0.28 | 11.98 | 0 | 0 | 0 | 17.46 | 0.98 | -6.88 | 0.3 | 3.45 | 3.45 | 9.13 | 0.0 | 0.0 | 4.16 | 6.94 | 15.88 | 1.43 | 10.85 | -11.18 | 8.66 | -2.48 | 2.97 | 14.24 | 1.35 | 4.71 | -0.94 | -27.03 | 37.75 | 7.72 | -5.16 | 11.88 | 0.16 | -1.29 | 1.13 |
| 22Q1 (10) | 11.68 | 6.38 | -18.21 | 1.8 | 20.0 | 91.49 | 0.5 | 0.0 | 733.33 | 0 | 0 | 0 | 9.93 | -4.06 | 19.64 | 0.58 | -18.31 | 3.57 | 10.14 | 8.33 | 39.29 | 25.61 | 3.87 | 21.98 | 7.18 | 4.82 | 20.67 | 0 | 0 | 0 | 17.29 | -2.81 | -1.82 | 0.29 | 0.0 | 141.67 | 9.13 | 0.0 | 0.0 | 3.89 | 0.0 | 8.36 | 1.29 | 0.0 | -19.88 | 8.88 | -9.02 | 17.31 | 14.05 | -5.89 | 10.02 | -0.74 | 48.25 | 45.19 | 8.14 | -2.28 | 30.87 | 0.16 | 6.28 | 2.88 |
| 21Q4 (9) | 10.98 | -17.01 | -21.91 | 1.5 | 114.29 | 59.57 | 0.5 | 0 | 354.55 | 0 | 0 | 0 | 10.35 | 4.33 | 13.36 | 0.71 | 5.97 | -2.74 | 9.36 | 9.73 | 21.09 | 24.65 | 6.2 | 8.59 | 6.85 | 1.33 | 20.39 | 0 | 0 | 0 | 17.79 | -5.32 | 1.02 | 0.29 | -9.38 | 0 | 9.13 | 0.0 | 0.0 | 3.89 | 0.0 | 8.36 | 1.29 | 0.0 | -19.88 | 9.76 | 7.37 | 15.09 | 14.93 | 4.63 | 9.22 | -1.43 | 8.33 | -10.85 | 8.33 | 10.62 | 15.86 | 0.15 | 0.87 | 3.0 |
| 21Q3 (8) | 13.23 | -9.51 | -5.77 | 0.7 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 9.92 | 5.53 | 19.37 | 0.67 | -19.28 | 15.52 | 8.53 | 4.15 | 18.64 | 23.21 | -0.41 | 11.5 | 6.76 | 5.13 | 16.75 | 0 | 0 | 0 | 18.79 | 0.21 | 3.53 | 0.32 | 10.34 | 0 | 9.13 | 0.0 | 0.0 | 3.89 | 8.36 | 8.36 | 1.29 | -19.88 | -19.88 | 9.09 | 8.09 | 18.51 | 14.27 | 4.93 | 10.96 | -1.56 | -3.31 | 7.69 | 7.53 | 9.13 | 25.92 | 0.15 | -4.43 | 1.25 |
| 21Q2 (7) | 14.62 | 2.38 | 5.71 | 0.7 | -25.53 | -25.53 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 9.4 | 13.25 | 5.15 | 0.83 | 48.21 | -9.78 | 8.19 | 12.5 | 7.62 | 23.31 | 11.03 | 0 | 6.43 | 8.07 | 6.63 | 0 | 0 | 0 | 18.75 | 6.47 | 9.97 | 0.29 | 141.67 | 0 | 9.13 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 8.41 | 11.1 | 18.79 | 13.6 | 6.5 | 10.75 | -1.51 | -11.85 | 25.62 | 6.9 | 10.93 | 36.63 | 0.15 | 0.42 | 5.19 |
| 21Q1 (6) | 14.28 | 1.56 | 2.51 | 0.94 | 0.0 | 74.07 | 0.06 | -45.45 | -72.73 | 0 | 0 | 0 | 8.3 | -9.09 | 8.21 | 0.56 | -23.29 | -17.65 | 7.28 | -5.82 | 15.01 | 20.99 | -7.53 | 0 | 5.95 | 4.57 | -2.14 | 0 | 0 | 0 | 17.61 | 0.0 | 8.64 | 0.12 | 0 | 0 | 9.13 | 0.0 | 0.0 | 3.59 | 0.0 | 9.12 | 1.61 | 0.0 | 82.95 | 7.57 | -10.73 | 5.43 | 12.77 | -6.58 | 12.41 | -1.35 | -4.65 | 22.41 | 6.22 | -13.49 | 14.34 | 0.15 | 6.4 | -2.6 |
| 20Q4 (5) | 14.06 | 0.14 | 2.55 | 0.94 | 34.29 | 74.07 | 0.11 | -35.29 | -50.0 | 0 | 0 | 0 | 9.13 | 9.87 | -5.09 | 0.73 | 25.86 | -1.35 | 7.73 | 7.51 | -2.89 | 22.70 | 9.06 | 0 | 5.69 | -1.73 | 5.37 | 0 | 0 | 0 | 17.61 | -2.98 | 5.07 | 0 | 0 | 0 | 9.13 | 0.0 | 0.0 | 3.59 | 0.0 | 9.12 | 1.61 | 0.0 | 82.95 | 8.48 | 10.56 | 6.53 | 13.67 | 6.3 | 12.6 | -1.29 | 23.67 | 19.88 | 7.19 | 20.23 | 13.23 | 0.14 | -0.84 | -1.07 |
| 20Q3 (4) | 14.04 | 1.52 | 0.0 | 0.7 | -25.53 | 0.0 | 0.17 | -22.73 | 0.0 | 0 | 0 | 0.0 | 8.31 | -7.05 | 0.0 | 0.58 | -36.96 | 0.0 | 7.19 | -5.52 | 0.0 | 20.82 | 0 | 0.0 | 5.79 | -3.98 | 0.0 | 0 | 0 | 0.0 | 18.15 | 6.45 | 0.0 | 0 | 0 | 0.0 | 9.13 | 0.0 | 0.0 | 3.59 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 7.67 | 8.33 | 0.0 | 12.86 | 4.72 | 0.0 | -1.69 | 16.75 | 0.0 | 5.98 | 18.42 | 0.0 | 0.15 | -0.72 | 0.0 |
