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) | 7.51 | 12.09 | 19.24 | -15.35 | 0.31 | 287.5 | 0.2 | -66.1 | 94.83 | 23.01 | 7.52 | 47.74 | 43.9 | 21.27 | 46.29 | -1.42 | 26.5 | 11.53 | 7.18 | 3.01 | 7.52 | 254.72 | 0.07 | -36.36 | 25.28 | 5.47 | 2.59 | 26.34 | 4.5 | -0.22 | 10.69 | 54.26 | 17.78 | 31.8 | -0.7 | 0 | 9.99 | 33.73 | 0.02 | -5.92 |
| 2022 (9) | 6.7 | 34.27 | 22.73 | 19.69 | 0.08 | 60.0 | 0.59 | -1.67 | 77.09 | 35.67 | 5.09 | 40.61 | 36.2 | 16.17 | 46.96 | -14.37 | 23.76 | 51.15 | 6.97 | 3.11 | 2.12 | -1.85 | 0.11 | -26.67 | 23.97 | 4.99 | 2.05 | 22.75 | 4.51 | 0.0 | 6.93 | 46.51 | 13.49 | 23.53 | 0.54 | -58.78 | 7.47 | 23.68 | 0.02 | 10.98 |
| 2021 (8) | 4.99 | -19.12 | 18.99 | 135.02 | 0.05 | 0 | 0.6 | 0 | 56.82 | 11.11 | 3.62 | 11.73 | 31.16 | 61.87 | 54.84 | 45.69 | 15.72 | 42.91 | 6.76 | 3.05 | 2.16 | 232.31 | 0.15 | -51.61 | 22.83 | 4.97 | 1.67 | 25.56 | 4.51 | -0.22 | 4.73 | 20.36 | 10.92 | 11.66 | 1.31 | 61.73 | 6.04 | 27.43 | 0.02 | 1.96 |
| 2020 (7) | 6.17 | 56.6 | 8.08 | 1.51 | 0 | 0 | 0 | 0 | 51.14 | 6.12 | 3.24 | 9.46 | 19.25 | 23.0 | 37.64 | 15.91 | 11.0 | -11.15 | 6.56 | 3.14 | 0.65 | 0 | 0.31 | 158.33 | 21.75 | 5.02 | 1.33 | 29.13 | 4.52 | -0.22 | 3.93 | 19.82 | 9.78 | 10.63 | 0.81 | 55.77 | 4.74 | 24.74 | 0.02 | -9.56 |
| 2019 (6) | 3.94 | 1.55 | 7.96 | -16.65 | 0 | 0 | 0 | 0 | 48.19 | 12.7 | 2.96 | 37.04 | 15.65 | -17.06 | 32.48 | -26.41 | 12.38 | 12.44 | 6.36 | 2.25 | 0 | 0 | 0.12 | -25.0 | 20.71 | 2.98 | 1.03 | 27.16 | 4.53 | -0.22 | 3.28 | 31.73 | 8.84 | 12.76 | 0.52 | 246.67 | 3.8 | 43.94 | 0.02 | 7.52 |
| 2018 (5) | 3.88 | -26.52 | 9.55 | 22.75 | 0 | 0 | 0 | 0 | 42.76 | 13.0 | 2.16 | 86.21 | 18.87 | 0.75 | 44.13 | -10.84 | 11.01 | 44.87 | 6.22 | -5.9 | 0 | 0 | 0.16 | -23.81 | 20.11 | 0.0 | 0.81 | 17.39 | 4.54 | -0.22 | 2.49 | 80.43 | 7.84 | 18.43 | 0.15 | 0 | 2.64 | 98.5 | 0.02 | 7.5 |
| 2017 (4) | 5.28 | 47.08 | 7.78 | -28.29 | 0 | 0 | 0 | 0 | 37.84 | -3.12 | 1.16 | 14.85 | 18.73 | -10.77 | 49.50 | -7.89 | 7.6 | 7.95 | 6.61 | 1.38 | 0 | 0 | 0.21 | -4.55 | 20.11 | 0.0 | 0.69 | 16.95 | 4.55 | 0.0 | 1.38 | 3.76 | 6.62 | 2.16 | -0.05 | 0 | 1.33 | 3.1 | 0.02 | -0.47 |
| 2016 (3) | 3.59 | -32.39 | 10.85 | 84.84 | 0 | 0 | 0 | 0 | 39.06 | 10.25 | 1.01 | -12.93 | 20.99 | 41.73 | 53.74 | 28.56 | 7.04 | -22.38 | 6.52 | 8.13 | 0 | 0 | 0.22 | 46.67 | 20.11 | 0.0 | 0.59 | 22.92 | 4.55 | -0.22 | 1.33 | 0.0 | 6.48 | 1.73 | -0.04 | 0 | 1.29 | -5.15 | 0.02 | -11.83 |
| 2015 (2) | 5.31 | 62.88 | 5.87 | 14.87 | 0 | 0 | 0 | 0 | 35.43 | 4.11 | 1.16 | 6.42 | 14.81 | -11.32 | 41.80 | -14.82 | 9.07 | 37.84 | 6.03 | 2.73 | 0 | 0 | 0.15 | 66.67 | 20.11 | 0.0 | 0.48 | 29.73 | 4.56 | -1.72 | 1.33 | -4.32 | 6.37 | -0.31 | 0.03 | -40.0 | 1.36 | -5.56 | 0.02 | 0.15 |
| 2014 (1) | 3.26 | -19.7 | 5.11 | -20.78 | 0.04 | -42.86 | 0.29 | 7.41 | 34.03 | -1.56 | 1.09 | 55.71 | 16.7 | 14.31 | 49.07 | 16.12 | 6.58 | -1.2 | 5.87 | -6.83 | 0 | 0 | 0.09 | 0.0 | 20.11 | 0.0 | 0.37 | 23.33 | 4.64 | -5.31 | 1.39 | 73.75 | 6.39 | 6.5 | 0.05 | 150.0 | 1.44 | 75.61 | 0.02 | 1.27 |
| 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) | 9.27 | 8.17 | 17.79 | 16.71 | -25.07 | -24.73 | 0.3 | 0.0 | 11.11 | 0.2 | 0.0 | 0.0 | 19.48 | -12.09 | -1.72 | 1.51 | -24.12 | -5.62 | 35.07 | -19.43 | 0.69 | 36.44 | -19.15 | -10.35 | 24.53 | -1.57 | -19.42 | 7.18 | 2.13 | 3.01 | 1.71 | -11.4 | -84.4 | 0.24 | 71.43 | 200.0 | 26.75 | 0.07 | 8.34 | 3.33 | 0.0 | 28.57 | 4.49 | 0.0 | -0.22 | 11.07 | 16.04 | 40.13 | 18.89 | 8.81 | 26.02 | -0.26 | -2500.0 | -148.15 | 10.81 | 13.43 | 28.08 | 0.02 | 0.19 | -14.76 |
| 24Q2 (19) | 8.57 | -2.06 | 33.49 | 22.3 | 1.83 | -22.94 | 0.3 | 0.0 | 36.36 | 0.2 | 0.0 | 0.0 | 22.16 | 6.08 | -2.51 | 1.99 | -11.95 | 23.6 | 43.53 | 0.76 | 19.98 | 45.08 | 1.36 | 4.04 | 24.92 | 3.83 | -8.45 | 7.03 | -5.26 | 2.18 | 1.93 | -38.73 | -0.52 | 0.14 | -6.67 | 55.56 | 26.73 | 2.77 | 8.26 | 3.33 | 28.57 | 28.57 | 4.49 | -0.22 | -0.22 | 9.54 | -26.33 | 51.43 | 17.36 | -13.37 | 29.65 | -0.01 | 96.15 | -101.61 | 9.53 | -24.9 | 37.72 | 0.02 | -0.83 | -18.84 |
| 24Q1 (18) | 8.75 | 16.51 | 19.54 | 21.9 | 13.83 | -28.41 | 0.3 | -3.23 | 87.5 | 0.2 | 0.0 | -28.57 | 20.89 | -38.01 | 12.43 | 2.26 | -21.8 | 58.04 | 43.2 | -1.59 | 20.37 | 44.47 | -3.93 | 0.05 | 24.0 | -9.43 | -12.41 | 7.42 | 3.34 | 8.96 | 3.15 | -58.11 | 55.94 | 0.15 | 114.29 | 50.0 | 26.01 | 2.89 | 8.51 | 2.59 | 0.0 | 26.34 | 4.5 | 0.0 | 0.0 | 12.95 | 21.14 | 54.9 | 20.04 | 12.71 | 34.41 | -0.26 | 62.86 | -170.27 | 12.69 | 27.03 | 45.36 | 0.02 | -9.81 | -17.05 |
| 23Q4 (17) | 7.51 | -4.57 | 12.09 | 19.24 | -13.33 | -15.35 | 0.31 | 14.81 | 287.5 | 0.2 | 0.0 | -66.1 | 33.7 | 70.03 | 37.27 | 2.89 | 80.62 | 172.64 | 43.9 | 26.04 | 21.27 | 46.29 | 13.88 | -1.4 | 26.5 | -12.94 | 11.53 | 7.18 | 3.01 | 3.01 | 7.52 | -31.39 | 254.72 | 0.07 | -12.5 | -36.36 | 25.28 | 2.39 | 5.47 | 2.59 | 0.0 | 26.34 | 4.5 | 0.0 | -0.22 | 10.69 | 35.32 | 54.26 | 17.78 | 18.61 | 31.8 | -0.7 | -229.63 | -229.63 | 9.99 | 18.36 | 33.73 | 0.02 | -4.87 | -5.92 |
| 23Q3 (16) | 7.87 | 22.59 | 33.84 | 22.2 | -23.29 | -1.46 | 0.27 | 22.73 | 237.5 | 0.2 | 0.0 | -71.01 | 19.82 | -12.8 | 10.85 | 1.6 | -0.62 | 26.98 | 34.83 | -4.0 | 13.6 | 40.65 | -6.17 | -8.3 | 30.44 | 11.83 | 31.6 | 6.97 | 1.31 | 3.57 | 10.96 | 464.95 | 414.55 | 0.08 | -11.11 | -27.27 | 24.69 | 0.0 | 3.0 | 2.59 | 0.0 | 26.34 | 4.5 | 0.0 | -0.22 | 7.9 | 25.4 | 40.82 | 14.99 | 11.95 | 23.27 | 0.54 | -12.9 | 3.85 | 8.44 | 21.97 | 37.68 | 0.02 | -4.61 | 11.66 |
| 23Q2 (15) | 6.42 | -12.3 | 19.55 | 28.94 | -5.39 | 70.24 | 0.22 | 37.5 | 144.44 | 0.2 | -28.57 | -71.01 | 22.73 | 22.34 | 15.21 | 1.61 | 12.59 | 8.05 | 36.28 | 1.09 | 15.58 | 43.32 | -2.53 | -9.78 | 27.22 | -0.66 | 44.4 | 6.88 | 1.03 | 4.4 | 1.94 | -3.96 | -10.6 | 0.09 | -10.0 | -30.77 | 24.69 | 3.0 | 3.0 | 2.59 | 26.34 | 26.34 | 4.5 | 0.0 | -0.22 | 6.3 | -24.64 | 47.54 | 13.39 | -10.19 | 23.64 | 0.62 | 67.57 | -49.59 | 6.92 | -20.73 | 25.82 | 0.02 | 1.35 | 8.02 |
| 23Q1 (14) | 7.32 | 9.25 | 18.64 | 30.59 | 34.58 | 62.28 | 0.16 | 100.0 | 220.0 | 0.28 | -52.54 | -59.42 | 18.58 | -24.32 | 24.36 | 1.43 | 34.91 | 11.72 | 35.89 | -0.86 | 22.78 | 44.45 | -5.33 | -9.76 | 27.4 | 15.32 | 56.3 | 6.81 | -2.3 | -1.87 | 2.02 | -4.72 | -6.48 | 0.1 | -9.09 | -23.08 | 23.97 | 0.0 | 4.99 | 2.05 | 0.0 | 22.75 | 4.5 | -0.22 | -0.22 | 8.36 | 20.63 | 39.1 | 14.91 | 10.53 | 22.21 | 0.37 | -31.48 | -72.39 | 8.73 | 16.87 | 18.78 | 0.02 | 2.29 | 10.25 |
| 22Q4 (13) | 6.7 | 13.95 | 34.27 | 22.73 | 0.89 | 19.69 | 0.08 | 0.0 | 60.0 | 0.59 | -14.49 | -1.67 | 24.55 | 37.3 | 47.8 | 1.06 | -15.87 | 37.66 | 36.2 | 18.07 | 16.17 | 46.95 | 5.91 | -14.38 | 23.76 | 2.72 | 51.15 | 6.97 | 3.57 | 3.11 | 2.12 | -0.47 | -1.85 | 0.11 | 0.0 | -26.67 | 23.97 | 0.0 | 4.99 | 2.05 | 0.0 | 22.75 | 4.51 | 0.0 | 0.0 | 6.93 | 23.53 | 46.51 | 13.49 | 10.94 | 23.53 | 0.54 | 3.85 | -58.78 | 7.47 | 21.86 | 23.68 | 0.02 | 12.9 | 10.98 |
| 22Q3 (12) | 5.88 | 9.5 | 32.43 | 22.53 | 32.53 | 34.75 | 0.08 | -11.11 | 166.67 | 0.69 | 0.0 | -1.43 | 17.88 | -9.38 | 26.9 | 1.26 | -15.44 | 22.33 | 30.66 | -2.33 | 14.7 | 44.33 | -7.68 | -9.54 | 23.13 | 22.71 | 51.18 | 6.73 | 2.12 | 2.44 | 2.13 | -1.84 | 77.5 | 0.11 | -15.38 | -26.67 | 23.97 | 0.0 | 4.99 | 2.05 | 0.0 | 22.75 | 4.51 | 0.0 | -0.22 | 5.61 | 31.38 | 45.34 | 12.16 | 12.28 | 21.0 | 0.52 | -57.72 | 271.43 | 6.13 | 11.45 | 53.25 | 0.02 | -7.72 | -7.26 |
| 22Q2 (11) | 5.37 | -12.97 | 38.76 | 17.0 | -9.81 | 60.53 | 0.09 | 80.0 | 200.0 | 0.69 | 0.0 | 97.14 | 19.73 | 32.06 | 44.01 | 1.49 | 16.41 | 73.26 | 31.39 | 7.39 | 32.17 | 48.02 | -2.52 | 6.01 | 18.85 | 7.53 | 42.16 | 6.59 | -5.04 | 2.33 | 2.17 | 0.46 | 79.34 | 0.13 | 0.0 | -45.83 | 23.97 | 4.99 | 10.21 | 2.05 | 22.75 | 54.14 | 4.51 | 0.0 | -0.22 | 4.27 | -28.95 | -26.12 | 10.83 | -11.23 | -6.8 | 1.23 | -8.21 | 50.0 | 5.5 | -25.17 | -16.67 | 0.02 | 3.45 | 8.22 |
| 22Q1 (10) | 6.17 | 23.65 | 28.54 | 18.85 | -0.74 | 110.14 | 0.05 | 0.0 | 66.67 | 0.69 | 15.0 | 0 | 14.94 | -10.05 | 20.29 | 1.28 | 66.23 | 33.33 | 29.23 | -6.19 | 52.72 | 49.26 | -10.18 | 32.39 | 17.53 | 11.51 | 46.45 | 6.94 | 2.66 | 5.47 | 2.16 | 0.0 | 77.05 | 0.13 | -13.33 | -48.0 | 22.83 | 0.0 | 4.97 | 1.67 | 0.0 | 25.56 | 4.51 | 0.0 | -0.22 | 6.01 | 27.06 | 22.65 | 12.2 | 11.72 | 13.49 | 1.34 | 2.29 | 63.41 | 7.35 | 21.69 | 28.5 | 0.02 | 2.97 | 3.47 |
| 21Q4 (9) | 4.99 | 12.39 | -19.12 | 18.99 | 13.58 | 135.02 | 0.05 | 66.67 | 0 | 0.6 | -14.29 | 0 | 16.61 | 17.89 | 15.91 | 0.77 | -25.24 | 32.76 | 31.16 | 16.57 | 61.87 | 54.84 | 11.9 | 45.69 | 15.72 | 2.75 | 42.91 | 6.76 | 2.89 | 3.05 | 2.16 | 80.0 | 232.31 | 0.15 | 0.0 | -51.61 | 22.83 | 0.0 | 4.97 | 1.67 | 0.0 | 25.56 | 4.51 | -0.22 | -0.22 | 4.73 | 22.54 | 20.36 | 10.92 | 8.66 | 11.66 | 1.31 | 835.71 | 61.73 | 6.04 | 51.0 | 27.43 | 0.02 | -5.65 | 1.96 |
| 21Q3 (8) | 4.44 | 14.73 | -6.33 | 16.72 | 57.88 | 29.81 | 0.03 | 0.0 | 0 | 0.7 | 100.0 | 0 | 14.09 | 2.85 | 17.61 | 1.03 | 19.77 | 18.39 | 26.73 | 12.55 | 25.79 | 49.01 | 8.19 | 16.29 | 15.3 | 15.38 | 21.24 | 6.57 | 2.02 | 2.18 | 1.2 | -0.83 | 605.88 | 0.15 | -37.5 | -21.05 | 22.83 | 4.97 | 4.97 | 1.67 | 25.56 | 25.56 | 4.52 | 0.0 | 0.0 | 3.86 | -33.22 | 8.73 | 10.05 | -13.51 | 6.91 | 0.14 | -82.93 | -61.11 | 4.0 | -39.39 | 2.3 | 0.02 | 7.69 | 0.89 |
| 21Q2 (7) | 3.87 | -19.38 | 8.4 | 10.59 | 18.06 | 4.13 | 0.03 | 0.0 | 0 | 0.35 | 0 | 0 | 13.7 | 10.31 | 7.79 | 0.86 | -10.42 | -4.44 | 23.75 | 24.09 | 12.88 | 45.30 | 21.74 | 0 | 13.26 | 10.78 | 4.99 | 6.44 | -2.13 | 1.42 | 1.21 | -0.82 | 0 | 0.24 | -4.0 | 100.0 | 21.75 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 4.52 | 0.0 | -0.22 | 5.78 | 17.96 | 152.4 | 11.62 | 8.09 | 42.75 | 0.82 | 0.0 | 70.83 | 6.6 | 15.38 | 138.27 | 0.02 | -1.09 | -8.36 |
| 21Q1 (6) | 4.8 | -22.2 | 24.35 | 8.97 | 11.01 | -3.13 | 0.03 | 0 | 0 | 0 | 0 | 0 | 12.42 | -13.33 | 2.48 | 0.96 | 65.52 | 7.87 | 19.14 | -0.57 | 1.22 | 37.21 | -1.15 | 0 | 11.97 | 8.82 | 6.59 | 6.58 | 0.3 | 2.33 | 1.22 | 87.69 | 0 | 0.25 | -19.35 | 108.33 | 21.75 | 0.0 | 5.02 | 1.33 | 0.0 | 29.13 | 4.52 | 0.0 | -0.22 | 4.9 | 24.68 | 17.51 | 10.75 | 9.92 | 10.48 | 0.82 | 1.23 | 70.83 | 5.72 | 20.68 | 23.01 | 0.02 | 1.47 | -4.35 |
| 20Q4 (5) | 6.17 | 30.17 | 56.6 | 8.08 | -37.27 | 1.51 | 0 | 0 | 0 | 0 | 0 | 0 | 14.33 | 19.62 | 5.29 | 0.58 | -33.33 | -20.55 | 19.25 | -9.41 | 23.0 | 37.64 | -10.69 | 0 | 11.0 | -12.84 | -11.15 | 6.56 | 2.02 | 3.14 | 0.65 | 282.35 | 0 | 0.31 | 63.16 | 158.33 | 21.75 | 0.0 | 5.02 | 1.33 | 0.0 | 29.13 | 4.52 | 0.0 | -0.22 | 3.93 | 10.7 | 19.82 | 9.78 | 4.04 | 10.63 | 0.81 | 125.0 | 55.77 | 4.74 | 21.23 | 24.74 | 0.02 | -6.65 | -9.56 |
| 20Q3 (4) | 4.74 | 32.77 | 0.0 | 12.88 | 26.65 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.98 | -5.74 | 0.0 | 0.87 | -3.33 | 0.0 | 21.25 | 1.0 | 0.0 | 42.15 | 0 | 0.0 | 12.62 | -0.08 | 0.0 | 6.43 | 1.26 | 0.0 | 0.17 | 0 | 0.0 | 0.19 | 58.33 | 0.0 | 21.75 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 4.52 | -0.22 | 0.0 | 3.55 | 55.02 | 0.0 | 9.4 | 15.48 | 0.0 | 0.36 | -25.0 | 0.0 | 3.91 | 41.16 | 0.0 | 0.02 | -2.19 | 0.0 |
