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) | 21.03 | -1.96 | 13.2 | -9.71 | 1.21 | 2.54 | 0 | 0 | 45.55 | -25.68 | -1.66 | 0 | 6.93 | -8.09 | 15.21 | 23.67 | 9.26 | -25.98 | 15.27 | 6.34 | 19.57 | -5.37 | 2.41 | -6.23 | 23.36 | 0.0 | 1.77 | 0.0 | 0 | 0 | -0.83 | 0 | 0.94 | -63.85 | 0.8 | -64.29 | -0.03 | 0 | 0.05 | -3.76 |
| 2022 (9) | 21.45 | 59.72 | 14.62 | 0.14 | 1.18 | -47.79 | 0 | 0 | 61.29 | -7.67 | -0.38 | 0 | 7.54 | -41.78 | 12.30 | -36.94 | 12.51 | -16.32 | 14.36 | 0.91 | 20.68 | 22.29 | 2.57 | 3.63 | 23.36 | 0.0 | 1.77 | 0.0 | 0 | 0 | 0.82 | -21.15 | 2.6 | -7.8 | 2.24 | 190.91 | 3.06 | 69.06 | 0.05 | -10.77 |
| 2021 (8) | 13.43 | -1.83 | 14.6 | 68.59 | 2.26 | -42.35 | 0 | 0 | 66.38 | -22.8 | -0.31 | 0 | 12.95 | 17.09 | 19.51 | 51.68 | 14.95 | 12.49 | 14.23 | 16.07 | 16.91 | 15.51 | 2.48 | -5.7 | 23.36 | 0.0 | 1.77 | 5.99 | 0 | 0 | 1.04 | -0.95 | 2.82 | -40.51 | 0.77 | -46.53 | 1.81 | -27.31 | 0.06 | 28.09 |
| 2020 (7) | 13.68 | 62.28 | 8.66 | -38.84 | 3.92 | 131.95 | 0 | 0 | 85.99 | 23.74 | 1.68 | 0 | 11.06 | 2.03 | 12.86 | -17.55 | 13.29 | 1.22 | 12.26 | 262.72 | 14.64 | 0.62 | 2.63 | 3.14 | 23.36 | 0.0 | 1.67 | 0.0 | 2.02 | 0.0 | 1.05 | 0 | 4.74 | 54.4 | 1.44 | 0 | 2.49 | 0 | 0.04 | -10.46 |
| 2019 (6) | 8.43 | -3.21 | 14.16 | 4.19 | 1.69 | -48.63 | 0 | 0 | 69.49 | -6.32 | -1.72 | 0 | 10.84 | 0.28 | 15.60 | 7.05 | 13.13 | -7.6 | 3.38 | 445.16 | 14.55 | 5.97 | 2.55 | -3.04 | 23.36 | 0.0 | 1.67 | 0.0 | 2.02 | 0.0 | -0.61 | 0 | 3.07 | 34.65 | -4.33 | 0 | -4.94 | 0 | 0.05 | 0.29 |
| 2018 (5) | 8.71 | -18.9 | 13.59 | 14.11 | 3.29 | 11.15 | 0 | 0 | 74.18 | 2.19 | -0.61 | 0 | 10.81 | -6.57 | 14.57 | -8.57 | 14.21 | 16.67 | 0.62 | -81.82 | 13.73 | -18.56 | 2.63 | 3.54 | 23.36 | 11.08 | 1.67 | 0.0 | 2.02 | 0.0 | -1.4 | 0 | 2.28 | -21.11 | -3.87 | 0 | -5.27 | 0 | 0.05 | 7.35 |
| 2017 (4) | 10.74 | 4.47 | 11.91 | 32.04 | 2.96 | -36.62 | 0 | 0 | 72.59 | 2.11 | -0.77 | 0 | 11.57 | -0.09 | 15.94 | -2.15 | 12.18 | -3.64 | 3.41 | 2335.71 | 16.86 | 31.92 | 2.54 | -7.3 | 21.03 | 0.0 | 1.67 | 1.21 | 2.02 | 7.45 | -0.8 | 0 | 2.89 | -21.47 | -2.58 | 0 | -3.38 | 0 | 0.04 | 5.09 |
| 2016 (3) | 10.28 | -20.62 | 9.02 | -17.7 | 4.67 | 64.44 | 0 | 0 | 71.09 | 3.15 | 0.15 | 650.0 | 11.58 | 11.78 | 16.29 | 8.36 | 12.64 | -14.36 | 0.14 | 75.0 | 12.78 | -10.63 | 2.74 | -3.86 | 21.03 | 0.0 | 1.65 | 0.0 | 1.88 | 4.44 | 0.15 | 87.5 | 3.68 | 4.25 | -4.14 | 0 | -3.99 | 0 | 0.04 | -78.08 |
| 2015 (2) | 12.95 | -18.24 | 10.96 | 26.27 | 2.84 | 446.15 | 0.02 | -33.33 | 68.92 | -4.09 | 0.02 | -98.21 | 10.36 | -9.2 | 15.03 | -5.33 | 14.76 | 2.57 | 0.08 | -52.94 | 14.3 | -15.93 | 2.85 | 2.52 | 21.03 | 0.0 | 1.65 | 7.14 | 1.8 | 0.0 | 0.08 | -93.33 | 3.53 | -22.08 | -3.85 | 0 | -3.77 | 0 | 0.19 | 1.72 |
| 2014 (1) | 15.84 | 43.35 | 8.68 | -16.38 | 0.52 | 6.12 | 0.03 | 0 | 71.86 | -0.73 | 1.12 | -33.73 | 11.41 | 33.76 | 15.88 | 34.75 | 14.39 | 9.68 | 0.17 | 70.0 | 17.01 | 26.19 | 2.78 | 1.09 | 21.03 | 25.03 | 1.54 | 0.0 | 1.8 | -35.48 | 1.2 | 0 | 4.53 | 35.63 | -1.61 | 0 | -0.41 | 0 | 0.19 | -8.88 |
| 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) | 22.95 | -4.06 | 11.62 | 14.46 | -4.99 | 10.89 | 1.53 | 7.75 | 28.57 | 0 | 0 | 0 | 14.47 | 41.31 | 4.03 | 0.64 | 6300.0 | 190.91 | 8.86 | 44.54 | -3.9 | 18.63 | 42.83 | -3.02 | 10.53 | 10.84 | 11.66 | 14.94 | -2.03 | 0.61 | 19.1 | -0.98 | -4.16 | 2.58 | -1.9 | 1.98 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.1 | 118.52 | 112.5 | 1.87 | 52.03 | 92.78 | 1.91 | 1.6 | -13.18 | 2.01 | 50.0 | 43.57 | 0.04 | -0.64 | -15.49 |
| 24Q2 (19) | 23.92 | 10.79 | 39.72 | 15.22 | 0.59 | 13.92 | 1.42 | 16.39 | 21.37 | 0 | 0 | 0 | 10.24 | -17.29 | -5.97 | 0.01 | -96.43 | 101.45 | 6.13 | -26.85 | -12.93 | 13.05 | -25.84 | -7.48 | 9.5 | 22.42 | -15.56 | 15.25 | -1.93 | 3.46 | 19.29 | -0.1 | -4.41 | 2.63 | 6.48 | 4.37 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | -0.54 | 1.82 | 47.06 | 1.23 | 0.82 | 61.84 | 1.88 | 38.24 | 55.37 | 1.34 | 65.43 | 605.26 | 0.04 | -11.96 | -22.72 |
| 24Q1 (18) | 21.59 | 2.66 | 20.95 | 15.13 | 14.62 | 11.25 | 1.22 | 0.83 | 4.27 | 0 | 0 | 0 | 12.38 | 18.36 | 20.19 | 0.28 | 1033.33 | 124.35 | 8.38 | 20.92 | 15.11 | 17.59 | 15.64 | 32.39 | 7.76 | -16.2 | -32.93 | 15.55 | 1.83 | 6.87 | 19.31 | -1.33 | -5.9 | 2.47 | 2.49 | -1.98 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | -0.55 | 33.73 | -66.67 | 1.22 | 29.79 | -15.28 | 1.36 | 70.0 | -4.23 | 0.81 | 2800.0 | -25.69 | 0.05 | -2.84 | -12.22 |
| 23Q4 (17) | 21.03 | 2.29 | -1.96 | 13.2 | 1.23 | -9.71 | 1.21 | 1.68 | 2.54 | 0 | 0 | 0 | 10.46 | -24.8 | -18.85 | -0.03 | -113.64 | 95.65 | 6.93 | -24.84 | -8.09 | 15.21 | -20.83 | 23.64 | 9.26 | -1.8 | -25.98 | 15.27 | 2.83 | 6.34 | 19.57 | -1.81 | -5.37 | 2.41 | -4.74 | -6.23 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | -0.83 | -3.75 | -201.22 | 0.94 | -3.09 | -63.85 | 0.8 | -63.64 | -64.29 | -0.03 | -102.14 | -100.98 | 0.05 | -0.56 | -3.76 |
| 23Q3 (16) | 20.56 | 20.09 | 19.12 | 13.04 | -2.4 | -14.55 | 1.19 | 1.71 | 3.48 | 0 | 0 | 0 | 13.91 | 27.73 | -12.24 | 0.22 | 131.88 | 2100.0 | 9.22 | 30.97 | -13.35 | 19.21 | 36.26 | 21.27 | 9.43 | -16.18 | -30.66 | 14.85 | 0.75 | 1.23 | 19.93 | -1.24 | 27.67 | 2.53 | 0.4 | -4.53 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | -0.8 | 21.57 | -154.79 | 0.97 | 27.63 | -69.97 | 2.2 | 81.82 | -4.76 | 1.4 | 636.84 | -62.86 | 0.05 | -9.14 | -1.11 |
| 23Q2 (15) | 17.12 | -4.09 | 30.19 | 13.36 | -1.76 | -4.57 | 1.17 | 0.0 | -3.31 | 0 | 0 | 0 | 10.89 | 5.73 | -30.86 | -0.69 | 40.0 | -337.93 | 7.04 | -3.3 | -36.86 | 14.10 | 6.12 | -14.42 | 11.25 | -2.77 | -20.44 | 14.74 | 1.31 | 1.8 | 20.18 | -1.66 | 18.85 | 2.52 | 0.0 | -1.56 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | -1.02 | -209.09 | -170.83 | 0.76 | -47.22 | -76.4 | 1.21 | -14.79 | -42.65 | 0.19 | -82.57 | -94.65 | 0.05 | -0.0 | 8.76 |
| 23Q1 (14) | 17.85 | -16.78 | 33.61 | 13.6 | -6.98 | -6.79 | 1.17 | -0.85 | -46.58 | 0 | 0 | 0 | 10.3 | -20.09 | -38.69 | -1.15 | -66.67 | -11600.0 | 7.28 | -3.45 | -39.59 | 13.29 | 8.01 | -26.19 | 11.57 | -7.51 | -24.92 | 14.55 | 1.32 | 0.69 | 20.52 | -0.77 | 27.14 | 2.52 | -1.95 | -0.4 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | -0.33 | -140.24 | -131.43 | 1.44 | -44.62 | -48.94 | 1.42 | -36.61 | -49.29 | 1.09 | -64.38 | -71.69 | 0.05 | 6.52 | 2.96 |
| 22Q4 (13) | 21.45 | 24.28 | 59.72 | 14.62 | -4.19 | 0.14 | 1.18 | 2.61 | -47.79 | 0 | 0 | 0 | 12.89 | -18.68 | -31.29 | -0.69 | -7000.0 | -272.5 | 7.54 | -29.14 | -41.78 | 12.30 | -22.35 | -36.94 | 12.51 | -8.01 | -16.32 | 14.36 | -2.11 | 0.91 | 20.68 | 32.48 | 22.29 | 2.57 | -3.02 | 3.63 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | 0.82 | -43.84 | -21.15 | 2.6 | -19.5 | -7.8 | 2.24 | -3.03 | 190.91 | 3.06 | -18.83 | 69.06 | 0.05 | 2.17 | -10.77 |
| 22Q3 (12) | 17.26 | 31.25 | 27.47 | 15.26 | 9.0 | 49.61 | 1.15 | -4.96 | -51.68 | 0 | 0 | 0 | 15.85 | 0.63 | -3.18 | 0.01 | -96.55 | 109.09 | 10.64 | -4.57 | -13.71 | 15.84 | -3.84 | -8.68 | 13.6 | -3.82 | -12.93 | 14.67 | 1.31 | 20.64 | 15.61 | -8.07 | -8.23 | 2.65 | 3.52 | 4.33 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0 | 0 | 0 | 1.46 | 1.39 | 135.48 | 3.23 | 0.31 | 35.15 | 2.31 | 9.48 | 168.6 | 3.77 | 6.2 | 154.73 | 0.05 | -0.07 | 0.5 |
| 22Q2 (11) | 13.15 | -1.57 | 8.14 | 14.0 | -4.04 | 58.73 | 1.21 | -44.75 | -7.63 | 0 | 0 | 0 | 15.75 | -6.25 | 4.93 | 0.29 | 2800.0 | 182.86 | 11.15 | -7.47 | -0.98 | 16.47 | -8.48 | 34.78 | 14.14 | -8.24 | 2.61 | 14.48 | 0.21 | 18.3 | 16.98 | 5.2 | -2.86 | 2.56 | 1.19 | -0.39 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 5.99 | 0 | 0 | -100.0 | 1.44 | 37.14 | 213.04 | 3.22 | 14.18 | -22.22 | 2.11 | -24.64 | 34.39 | 3.55 | -7.79 | 74.88 | 0.05 | -5.34 | -2.45 |
| 22Q1 (10) | 13.36 | -0.52 | -1.04 | 14.59 | -0.07 | 48.12 | 2.19 | -3.1 | -50.9 | 0 | 0 | 0 | 16.8 | -10.45 | 3.45 | 0.01 | -97.5 | 104.17 | 12.05 | -6.95 | 10.05 | 18.00 | -7.73 | 48.14 | 15.41 | 3.08 | 25.49 | 14.45 | 1.55 | 18.25 | 16.14 | -4.55 | 19.47 | 2.53 | 2.02 | -4.89 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 5.99 | 0 | 0 | -100.0 | 1.05 | 0.96 | 29.63 | 2.82 | 0.0 | -37.19 | 2.8 | 263.64 | 80.65 | 3.85 | 112.71 | 63.14 | 0.05 | -7.69 | 4.05 |
| 21Q4 (9) | 13.43 | -0.81 | -1.83 | 14.6 | 43.14 | 68.59 | 2.26 | -5.04 | -42.35 | 0 | 0 | 0 | 18.76 | 14.6 | -20.0 | 0.4 | 463.64 | -47.37 | 12.95 | 5.03 | 17.09 | 19.51 | 12.45 | 51.66 | 14.95 | -4.29 | 12.49 | 14.23 | 17.02 | 16.07 | 16.91 | -0.59 | 15.51 | 2.48 | -2.36 | -5.7 | 23.36 | 0.0 | 0.0 | 1.77 | 0.0 | 5.99 | 0 | 0 | -100.0 | 1.04 | 67.74 | -0.95 | 2.82 | 17.99 | -40.51 | 0.77 | -10.47 | -46.53 | 1.81 | 22.3 | -27.31 | 0.06 | 15.09 | 28.09 |
| 21Q3 (8) | 13.54 | 11.35 | 6.7 | 10.2 | 15.65 | -12.97 | 2.38 | 81.68 | 161.54 | 0 | 0 | 0 | 16.37 | 9.06 | -56.25 | -0.11 | 68.57 | -102.46 | 12.33 | 9.5 | -12.49 | 17.35 | 41.94 | -3.05 | 15.62 | 13.35 | 4.13 | 12.16 | -0.65 | 0.75 | 17.01 | -2.69 | -0.35 | 2.54 | -1.17 | -6.27 | 23.36 | 0.0 | 0.0 | 1.77 | 5.99 | 5.99 | 0 | -100.0 | -100.0 | 0.62 | 34.78 | 100.0 | 2.39 | -42.27 | -40.1 | 0.86 | -45.22 | 65.38 | 1.48 | -27.09 | 78.31 | 0.05 | -3.0 | 16.67 |
| 21Q2 (7) | 12.16 | -9.93 | 20.4 | 8.82 | -10.46 | -30.55 | 1.31 | -70.63 | 8.26 | 0 | 0 | 0 | 15.01 | -7.57 | 15.46 | -0.35 | -45.83 | 82.23 | 11.26 | 2.83 | 10.28 | 12.22 | 0.59 | 0 | 13.78 | 12.21 | -8.01 | 12.24 | 0.16 | 1.66 | 17.48 | 29.39 | 3.13 | 2.57 | -3.38 | -4.1 | 23.36 | 0.0 | 0.0 | 1.67 | 0.0 | 0 | 2.02 | 0.0 | 0 | 0.46 | -43.21 | 0 | 4.14 | -7.8 | 962.5 | 1.57 | 1.29 | 241.3 | 2.03 | -13.98 | 341.3 | 0.05 | 0.97 | 6.07 |
| 21Q1 (6) | 13.5 | -1.32 | 86.98 | 9.85 | 13.74 | -21.39 | 4.46 | 13.78 | 199.33 | 0 | 0 | 0 | 16.24 | -30.75 | 34.1 | -0.24 | -131.58 | 84.81 | 10.95 | -0.99 | 18.12 | 12.15 | -5.53 | 0 | 12.28 | -7.6 | 10.73 | 12.22 | -0.33 | 331.8 | 13.51 | -7.72 | -20.58 | 2.66 | 1.14 | 3.5 | 23.36 | 0.0 | 0.0 | 1.67 | 0.0 | 0 | 2.02 | 0.0 | 0 | 0.81 | -22.86 | 0 | 4.49 | -5.27 | 201.34 | 1.55 | 7.64 | 122.14 | 2.36 | -5.22 | 133.71 | 0.05 | 13.65 | -15.08 |
| 20Q4 (5) | 13.68 | 7.8 | 62.28 | 8.66 | -26.11 | -38.84 | 3.92 | 330.77 | 131.95 | 0 | 0 | 0 | 23.45 | -37.33 | 44.66 | 0.76 | -83.04 | 151.01 | 11.06 | -21.5 | 2.03 | 12.86 | -28.11 | 0 | 13.29 | -11.4 | 1.22 | 12.26 | 1.57 | 262.72 | 14.64 | -14.24 | 0.62 | 2.63 | -2.95 | 3.14 | 23.36 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 2.02 | 0.0 | 0.0 | 1.05 | 238.71 | 272.13 | 4.74 | 18.8 | 54.4 | 1.44 | 176.92 | 133.26 | 2.49 | 200.0 | 150.4 | 0.04 | 4.82 | -10.46 |
| 20Q3 (4) | 12.69 | 25.64 | 0.0 | 11.72 | -7.72 | 0.0 | 0.91 | -24.79 | 0.0 | 0 | 0 | 0.0 | 37.42 | 187.85 | 0.0 | 4.48 | 327.41 | 0.0 | 14.09 | 38.0 | 0.0 | 17.89 | 0 | 0.0 | 15.0 | 0.13 | 0.0 | 12.07 | 0.25 | 0.0 | 17.07 | 0.71 | 0.0 | 2.71 | 1.12 | 0.0 | 23.36 | 0.0 | 0.0 | 1.67 | 0 | 0.0 | 2.02 | 0 | 0.0 | 0.31 | 0 | 0.0 | 3.99 | 931.25 | 0.0 | 0.52 | 13.04 | 0.0 | 0.83 | 80.43 | 0.0 | 0.04 | -11.81 | 0.0 |
