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) | 29.86 | 38.75 | 12.03 | 55.43 | 5.62 | 185.28 | 0.6 | -11.76 | 57.61 | -21.57 | -1.64 | 0 | 19.71 | -14.53 | 34.21 | 8.97 | 7.91 | -22.37 | 3.64 | 1.11 | 11.06 | -17.59 | 0 | 0 | 8.38 | 0.0 | 6.41 | 2.07 | 6.17 | -22.19 | 18.53 | -8.36 | 31.11 | -9.64 | -6.33 | 0 | 12.2 | -13.17 | 0.05 | 18.21 |
| 2022 (9) | 21.52 | -6.48 | 7.74 | -36.92 | 1.97 | 258.18 | 0.68 | 161.54 | 73.45 | 0.41 | 1.36 | -59.88 | 23.06 | -10.97 | 31.40 | -11.33 | 10.19 | -23.21 | 3.6 | -18.0 | 13.42 | 11.74 | 0 | 0 | 8.38 | 0.0 | 6.28 | 5.72 | 7.93 | 1.15 | 20.22 | -5.43 | 34.43 | -2.08 | -6.17 | 0 | 14.05 | 4.46 | 0.04 | 13.1 |
| 2021 (8) | 23.01 | 7.47 | 12.27 | -0.32 | 0.55 | -51.33 | 0.26 | 0 | 73.15 | 18.63 | 3.39 | 14.92 | 25.9 | 15.73 | 35.41 | -2.45 | 13.27 | 25.31 | 4.39 | 23.66 | 12.01 | 917.8 | 0 | 0 | 8.38 | 0.0 | 5.94 | 4.95 | 7.84 | 7.69 | 21.38 | -1.75 | 35.16 | 1.3 | -7.93 | 0 | 13.45 | -3.38 | 0.04 | -1.69 |
| 2020 (7) | 21.41 | -22.71 | 12.31 | 43.31 | 1.13 | -55.69 | 0 | 0 | 61.66 | -16.99 | 2.95 | -26.43 | 22.38 | 11.84 | 36.30 | 34.74 | 10.59 | 26.67 | 3.55 | 16.78 | 1.18 | -1.67 | 0 | 0 | 8.38 | 0.0 | 5.66 | 7.6 | 7.28 | 45.89 | 21.76 | -11.51 | 34.71 | -0.4 | -7.84 | 0 | 13.92 | -19.58 | 0.04 | -6.68 |
| 2019 (6) | 27.7 | 0.33 | 8.59 | 35.28 | 2.55 | -7.94 | 0 | 0 | 74.28 | -7.86 | 4.01 | -26.56 | 20.01 | 2.46 | 26.94 | 11.2 | 8.36 | -9.62 | 3.04 | -18.93 | 1.2 | -68.75 | 0 | 0 | 8.38 | 0.0 | 5.26 | 11.68 | 4.99 | 57.41 | 24.59 | -5.82 | 34.85 | 2.5 | -7.28 | 0 | 17.31 | -18.04 | 0.04 | 9.0 |
| 2018 (5) | 27.61 | 11.2 | 6.35 | -21.8 | 2.77 | 7.78 | 0 | 0 | 80.62 | 1.19 | 5.46 | -29.64 | 19.53 | -14.64 | 24.22 | -15.65 | 9.25 | 16.5 | 3.75 | -11.56 | 3.84 | 814.29 | 0 | 0 | 8.38 | 0.0 | 4.71 | 19.54 | 3.17 | 112.75 | 26.11 | -1.88 | 34.0 | 6.12 | -4.99 | 0 | 21.12 | -9.9 | 0.04 | -15.78 |
| 2017 (4) | 24.83 | 6.84 | 8.12 | 109.28 | 2.57 | -13.47 | 0 | 0 | 79.67 | 4.72 | 7.76 | 13.28 | 22.88 | 4.76 | 28.72 | 0.04 | 7.94 | 13.75 | 4.24 | 2.17 | 0.42 | -86.92 | 0 | 0 | 8.38 | 0.0 | 3.94 | 21.23 | 1.49 | 0 | 26.61 | 8.97 | 32.04 | 15.79 | -3.17 | 0 | 23.44 | 2.22 | 0.05 | 19.58 |
| 2016 (3) | 23.24 | 0.39 | 3.88 | 46.42 | 2.97 | 67.8 | 0 | 0 | 76.08 | -7.99 | 6.85 | -9.63 | 21.84 | -9.08 | 28.71 | -1.18 | 6.98 | -5.8 | 4.15 | 6.96 | 3.21 | -23.75 | 0 | 0 | 8.38 | 0.0 | 3.25 | 30.52 | 0 | 0 | 24.42 | 10.5 | 27.67 | 12.53 | -1.49 | 0 | 22.93 | -11.6 | 0.04 | 51.83 |
| 2015 (2) | 23.15 | 44.06 | 2.65 | 16.23 | 1.77 | 276.6 | 0 | 0 | 82.69 | -1.61 | 7.58 | 19.75 | 24.02 | -12.46 | 29.05 | -11.03 | 7.41 | -0.13 | 3.88 | 40.58 | 4.21 | 795.74 | 0 | 0 | 8.38 | -1.41 | 2.49 | 33.87 | 0 | 0 | 22.1 | 17.12 | 24.59 | 18.62 | 3.84 | -11.52 | 25.94 | 11.76 | 0.02 | 423.17 |
| 2014 (1) | 16.07 | 15.86 | 2.28 | -59.86 | 0.47 | -76.5 | 0 | 0 | 84.04 | 14.92 | 6.33 | 38.21 | 27.44 | 0.88 | 32.65 | -12.21 | 7.42 | -8.28 | 2.76 | 170.59 | 0.47 | -78.24 | 0 | 0 | 8.5 | 8.83 | 1.86 | 32.86 | 0 | 0 | 18.87 | 29.51 | 20.73 | 26.71 | 4.34 | 107.66 | 23.21 | 39.32 | 0.00 | -14.88 |
| 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) | 27.06 | -0.62 | 15.39 | 10.62 | 2.12 | -0.65 | 6.07 | 5.57 | -24.5 | 0.68 | 3.03 | 11.48 | 11.85 | -10.97 | -17.77 | -0.29 | -462.5 | -261.11 | 16.37 | -7.3 | -19.79 | 31.21 | -2.78 | -10.48 | 7.88 | 12.89 | -13.5 | 3.42 | -3.66 | -12.98 | 8.18 | -1.68 | 9.5 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.41 | 0.0 | 0.0 | 6.33 | 0.0 | 2.59 | 17.49 | -1.63 | -7.56 | 30.23 | -0.95 | -4.03 | -4.59 | 6.52 | 12.74 | 12.9 | 0.23 | -5.56 | 0.05 | -2.19 | 1.61 |
| 24Q2 (19) | 27.23 | 2.06 | 13.74 | 10.4 | -21.39 | -0.1 | 5.75 | 14.31 | -22.19 | 0.66 | 1.54 | 8.2 | 13.31 | 14.94 | 0.91 | 0.08 | 132.0 | 108.42 | 17.66 | 6.58 | -10.04 | 32.10 | 6.35 | 4.26 | 6.98 | -16.21 | -11.87 | 3.55 | 0.85 | -8.74 | 8.32 | 28.2 | 9.76 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.41 | 0.0 | 0.0 | 6.33 | 2.59 | 2.59 | 17.78 | -2.74 | -5.17 | 30.52 | -1.1 | -2.59 | -4.91 | 2.0 | 27.47 | 12.87 | -3.01 | 7.43 | 0.05 | -1.02 | 1.81 |
| 24Q1 (18) | 26.68 | -10.65 | 21.6 | 13.23 | 9.98 | 29.07 | 5.03 | -10.5 | -31.1 | 0.65 | 8.33 | 4.84 | 11.58 | -26.29 | -19.08 | -0.25 | 35.9 | 47.92 | 16.57 | -15.93 | -24.61 | 30.19 | -11.75 | -8.23 | 8.33 | 5.31 | -6.51 | 3.52 | -3.3 | 2.03 | 6.49 | -41.32 | -23.1 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.41 | 0.0 | 2.07 | 6.17 | 0.0 | -22.19 | 18.28 | -1.35 | -7.4 | 30.86 | -0.8 | -9.1 | -5.01 | 20.85 | 8.07 | 13.27 | 8.77 | -7.14 | 0.05 | 3.22 | 14.54 |
| 23Q4 (17) | 29.86 | 27.33 | 38.75 | 12.03 | 12.54 | 55.43 | 5.62 | -30.1 | 185.28 | 0.6 | -1.64 | -11.76 | 15.71 | 9.02 | -5.53 | -0.39 | -316.67 | -44.44 | 19.71 | -3.43 | -14.53 | 34.21 | -1.89 | 8.95 | 7.91 | -13.17 | -22.37 | 3.64 | -7.38 | 1.11 | 11.06 | 48.06 | -17.59 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.41 | 0.0 | 2.07 | 6.17 | 0.0 | -22.19 | 18.53 | -2.06 | -8.36 | 31.11 | -1.24 | -9.64 | -6.33 | -20.34 | -2.59 | 12.2 | -10.69 | -13.17 | 0.05 | 1.66 | 18.21 |
| 23Q3 (16) | 23.45 | -2.05 | 0.09 | 10.69 | 2.69 | 15.44 | 8.04 | 8.8 | 296.06 | 0.61 | 0.0 | -10.29 | 14.41 | 9.25 | -26.55 | 0.18 | 118.95 | -65.38 | 20.41 | 3.97 | -19.52 | 34.87 | 13.23 | 8.87 | 9.11 | 15.03 | -24.59 | 3.93 | 1.03 | -2.96 | 7.47 | -1.45 | -46.3 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.41 | 0.0 | 2.07 | 6.17 | 0.0 | -22.19 | 18.92 | 0.91 | -7.66 | 31.5 | 0.54 | -9.22 | -5.26 | 22.3 | 1.68 | 13.66 | 14.02 | -9.78 | 0.05 | -1.99 | 17.0 |
| 23Q2 (15) | 23.94 | 9.12 | 3.41 | 10.41 | 1.56 | 21.61 | 7.39 | 1.23 | 288.95 | 0.61 | -1.61 | 96.77 | 13.19 | -7.83 | -18.88 | -0.95 | -97.92 | -280.0 | 19.63 | -10.69 | -16.18 | 30.79 | -6.39 | 1.07 | 7.92 | -11.11 | -32.77 | 3.89 | 12.75 | -6.04 | 7.58 | -10.19 | -45.15 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.41 | 2.07 | 2.07 | 6.17 | -22.19 | -22.19 | 18.75 | -5.02 | -6.06 | 31.33 | -7.72 | -8.31 | -6.77 | -24.22 | -8.15 | 11.98 | -16.17 | -12.55 | 0.05 | 11.36 | 22.45 |
| 23Q1 (14) | 21.94 | 1.95 | -7.62 | 10.25 | 32.43 | 22.46 | 7.3 | 270.56 | 457.25 | 0.62 | -8.82 | 129.63 | 14.31 | -13.95 | -31.66 | -0.48 | -77.78 | -135.29 | 21.98 | -4.68 | -14.97 | 32.89 | 4.77 | -2.86 | 8.91 | -12.56 | -28.09 | 3.45 | -4.17 | -22.47 | 8.44 | -37.11 | -39.11 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.28 | 0.0 | 5.72 | 7.93 | 0.0 | 1.15 | 19.74 | -2.37 | -13.19 | 33.95 | -1.39 | -7.04 | -5.45 | 11.67 | 1.62 | 14.29 | 1.71 | -16.92 | 0.05 | 6.53 | 19.53 |
| 22Q4 (13) | 21.52 | -8.15 | -6.48 | 7.74 | -16.41 | -36.92 | 1.97 | -2.96 | 258.18 | 0.68 | 0.0 | 161.54 | 16.63 | -15.24 | -25.66 | -0.27 | -151.92 | -123.48 | 23.06 | -9.07 | -10.97 | 31.40 | -1.96 | -11.34 | 10.19 | -15.65 | -23.21 | 3.6 | -11.11 | -18.0 | 13.42 | -3.52 | 11.74 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.28 | 0.0 | 5.72 | 7.93 | 0.0 | 1.15 | 20.22 | -1.32 | -5.43 | 34.43 | -0.78 | -2.08 | -6.17 | -15.33 | 22.19 | 14.05 | -7.2 | 4.46 | 0.04 | 0.62 | 13.1 |
| 22Q3 (12) | 23.43 | 1.21 | 20.09 | 9.26 | 8.18 | -20.31 | 2.03 | 6.84 | 0 | 0.68 | 119.35 | 161.54 | 19.62 | 20.66 | 13.41 | 0.52 | 308.0 | -38.1 | 25.36 | 8.28 | 31.6 | 32.02 | 5.11 | 18.56 | 12.08 | 2.55 | -14.87 | 4.05 | -2.17 | -2.64 | 13.91 | 0.65 | 105.47 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.28 | 0.0 | 5.72 | 7.93 | 0.0 | 1.15 | 20.49 | 2.66 | 1.29 | 34.7 | 1.55 | 2.03 | -5.35 | 14.54 | 37.28 | 15.14 | 10.51 | 29.4 | 0.04 | 2.58 | 10.25 |
| 22Q2 (11) | 23.15 | -2.53 | 5.61 | 8.56 | 2.27 | -13.8 | 1.9 | 45.04 | 0 | 0.31 | 14.81 | 47.62 | 16.26 | -22.35 | 3.37 | -0.25 | -118.38 | -204.17 | 23.42 | -9.4 | 21.85 | 30.47 | -10.03 | 13.32 | 11.78 | -4.92 | -10.49 | 4.14 | -6.97 | 14.36 | 13.82 | -0.29 | 105.65 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 6.28 | 5.72 | 10.95 | 7.93 | 1.15 | 8.93 | 19.96 | -12.23 | -13.82 | 34.17 | -6.43 | -5.35 | -6.26 | -13.0 | 19.85 | 13.7 | -20.35 | -10.75 | 0.04 | 8.71 | 10.06 |
| 22Q1 (10) | 23.75 | 3.22 | 5.6 | 8.37 | -31.78 | -1.99 | 1.31 | 138.18 | 0 | 0.27 | 3.85 | -3.57 | 20.94 | -6.39 | 18.04 | 1.36 | 18.26 | 18.26 | 25.85 | -0.19 | 29.96 | 33.86 | -4.38 | 17.09 | 12.39 | -6.63 | -2.21 | 4.45 | 1.37 | 22.93 | 13.86 | 15.4 | 127.96 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 5.94 | 0.0 | 4.95 | 7.84 | 0.0 | 7.69 | 22.74 | 6.36 | -0.79 | 36.52 | 3.87 | 1.84 | -5.54 | 30.14 | 27.2 | 17.2 | 27.88 | 12.34 | 0.04 | 0.8 | 2.34 |
| 21Q4 (9) | 23.01 | 17.94 | 7.47 | 12.27 | 5.59 | -0.32 | 0.55 | 0 | -51.33 | 0.26 | 0.0 | 0 | 22.37 | 29.31 | 8.75 | 1.15 | 36.9 | -38.83 | 25.9 | 34.41 | 15.73 | 35.41 | 31.1 | -2.42 | 13.27 | -6.48 | 25.31 | 4.39 | 5.53 | 23.66 | 12.01 | 77.4 | 917.8 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 5.94 | 0.0 | 4.95 | 7.84 | 0.0 | 7.69 | 21.38 | 5.68 | -1.75 | 35.16 | 3.38 | 1.3 | -7.93 | 7.03 | -1.15 | 13.45 | 14.96 | -3.38 | 0.04 | -1.92 | -1.69 |
| 21Q3 (8) | 19.51 | -10.99 | -6.02 | 11.62 | 17.02 | 14.26 | 0 | 0 | -100.0 | 0.26 | 23.81 | 0 | 17.3 | 9.98 | -0.86 | 0.84 | 250.0 | -10.64 | 19.27 | 0.26 | 4.22 | 27.01 | 0.47 | -10.2 | 14.19 | 7.83 | 51.28 | 4.16 | 14.92 | 32.48 | 6.77 | 0.74 | 0 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 5.94 | 4.95 | 4.95 | 7.84 | 7.69 | 7.69 | 20.23 | -12.65 | 1.76 | 34.01 | -5.79 | 3.63 | -8.53 | -9.22 | 5.54 | 11.7 | -23.78 | 7.83 | 0.04 | 2.4 | 3.39 |
| 21Q2 (7) | 21.92 | -2.53 | -16.34 | 9.93 | 16.28 | -1.19 | 0 | 0 | -100.0 | 0.21 | -25.0 | 0 | 15.73 | -11.33 | 20.81 | 0.24 | -79.13 | -7.69 | 19.22 | -3.37 | 33.01 | 26.88 | -7.03 | 0 | 13.16 | 3.87 | 60.1 | 3.62 | 0.0 | 15.29 | 6.72 | 10.53 | 0 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 5.66 | 0.0 | 0.0 | 7.28 | 0.0 | 0.0 | 23.16 | 1.05 | 22.28 | 36.1 | 0.67 | 13.2 | -7.81 | -2.63 | 22.37 | 15.35 | 0.26 | 72.86 | 0.04 | 1.09 | -2.63 |
| 21Q1 (6) | 22.49 | 5.04 | -25.6 | 8.54 | -30.63 | -18.04 | 0 | -100.0 | -100.0 | 0.28 | 0 | 0 | 17.74 | -13.76 | 66.89 | 1.15 | -38.83 | 984.62 | 19.89 | -11.13 | 56.61 | 28.92 | -20.31 | 0 | 12.67 | 19.64 | 52.47 | 3.62 | 1.97 | 11.04 | 6.08 | 415.25 | 913.33 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 5.66 | 0.0 | 7.6 | 7.28 | 0.0 | 45.89 | 22.92 | 5.33 | -6.3 | 35.86 | 3.31 | 3.28 | -7.61 | 2.93 | 15.35 | 15.31 | 9.99 | -1.03 | 0.04 | -3.17 | 6.0 |
| 20Q4 (5) | 21.41 | 3.13 | -22.71 | 12.31 | 21.04 | 43.31 | 1.13 | -35.06 | -55.69 | 0 | 0 | 0 | 20.57 | 17.88 | 0.98 | 1.88 | 100.0 | 43.51 | 22.38 | 21.04 | 11.84 | 36.29 | 20.65 | 0 | 10.59 | 12.9 | 26.67 | 3.55 | 13.06 | 16.78 | 1.18 | 0 | -1.67 | 0 | 0 | 0 | 8.38 | 0.0 | 0.0 | 5.66 | 0.0 | 7.6 | 7.28 | 0.0 | 45.89 | 21.76 | 9.46 | -11.51 | 34.71 | 5.76 | -0.4 | -7.84 | 13.18 | -7.69 | 13.92 | 28.29 | -19.58 | 0.04 | 3.16 | -6.68 |
| 20Q3 (4) | 20.76 | -20.76 | 0.0 | 10.17 | 1.19 | 0.0 | 1.74 | -26.27 | 0.0 | 0 | 0 | 0.0 | 17.45 | 34.02 | 0.0 | 0.94 | 261.54 | 0.0 | 18.49 | 27.96 | 0.0 | 30.08 | 0 | 0.0 | 9.38 | 14.11 | 0.0 | 3.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 8.38 | 0.0 | 0.0 | 5.66 | 0.0 | 0.0 | 7.28 | 0.0 | 0.0 | 19.88 | 4.96 | 0.0 | 32.82 | 2.92 | 0.0 | -9.03 | 10.24 | 0.0 | 10.85 | 22.18 | 0.0 | 0.04 | -3.57 | 0.0 |
