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) | 20.64 | -9.59 | 0 | 0 | 1.03 | 0.0 | 0 | 0 | 43.94 | -12.17 | 5.46 | -46.42 | 6.84 | 7.04 | 15.57 | 21.88 | 10.87 | -18.09 | 0.12 | 9.09 | 2.89 | -26.28 | 0.04 | 100.0 | 5.04 | 0.0 | 19.58 | 5.61 | 0 | 0 | 31.47 | -6.73 | 51.05 | -2.54 | 0.01 | 0 | 31.48 | -6.7 | 0.00 | 0 |
| 2022 (9) | 22.83 | -3.06 | 2.0 | -50.0 | 1.03 | -46.35 | 0 | 0 | 50.03 | -7.39 | 10.19 | 7.49 | 6.39 | -29.39 | 12.77 | -23.76 | 13.27 | 12.84 | 0.11 | 0 | 3.92 | -20.81 | 0.02 | -33.33 | 5.04 | 0.0 | 18.54 | 5.46 | 0.09 | 50.0 | 33.74 | 5.9 | 52.38 | 5.82 | 0 | 0 | 33.74 | 6.2 | 0.00 | 0 |
| 2021 (8) | 23.55 | 27.71 | 4.0 | 100.0 | 1.92 | 7.87 | 0 | 0 | 54.02 | 7.89 | 9.48 | 27.25 | 9.05 | 10.23 | 16.75 | 2.17 | 11.76 | 7.99 | 0 | 0 | 4.95 | -27.95 | 0.03 | 0.0 | 5.04 | 0.0 | 17.58 | 4.58 | 0.06 | 500.0 | 31.86 | 9.15 | 49.5 | 7.56 | -0.09 | 0 | 31.77 | 9.06 | 0.00 | 0 |
| 2020 (7) | 18.44 | -13.22 | 2.0 | 33.33 | 1.78 | 0.56 | 0 | 0 | 50.07 | -21.11 | 7.45 | -42.11 | 8.21 | 31.15 | 16.40 | 66.25 | 10.89 | -6.76 | 0 | 0 | 6.87 | -20.58 | 0.03 | -25.0 | 5.04 | 0.0 | 16.81 | 8.31 | 0.01 | 0 | 29.19 | -8.27 | 46.02 | -2.81 | -0.06 | 0 | 29.13 | -8.43 | 0.00 | 0 |
| 2019 (6) | 21.25 | -12.41 | 1.5 | 0.0 | 1.77 | 13.46 | 0 | 0 | 63.47 | -4.93 | 12.87 | -22.84 | 6.26 | -30.52 | 9.86 | -26.92 | 11.68 | 13.07 | 0 | 0 | 8.65 | -0.57 | 0.04 | -20.0 | 5.04 | 0.0 | 15.52 | 11.98 | 0 | 0 | 31.82 | -6.05 | 47.35 | -0.82 | -0.01 | 0 | 31.81 | -6.14 | 0.00 | 0 |
| 2018 (5) | 24.26 | -19.27 | 1.5 | -57.14 | 1.56 | 0.65 | 0 | 0 | 66.76 | 4.02 | 16.68 | 4.97 | 9.01 | 4.89 | 13.50 | 0.84 | 10.33 | 47.78 | 0 | 0 | 8.7 | -15.12 | 0.05 | 0 | 5.04 | 0.0 | 13.86 | 12.96 | 0.01 | 0 | 33.87 | 8.0 | 47.74 | 9.42 | 0.02 | 0 | 33.89 | 8.1 | 0.00 | 0 |
| 2017 (4) | 30.05 | -11.93 | 3.5 | 0 | 1.55 | 78.16 | 0 | 0 | 64.18 | -0.62 | 15.89 | -10.63 | 8.59 | 1.9 | 13.38 | 2.53 | 6.99 | 7.04 | 0 | 0 | 10.25 | 102.17 | 0 | 0 | 5.04 | 0.0 | 12.27 | 16.97 | 0 | 0 | 31.36 | 1.42 | 43.63 | 5.36 | -0.01 | 0 | 31.35 | 1.19 | 0.00 | 0 |
| 2016 (3) | 34.12 | 44.64 | 0 | 0 | 0.87 | 1.16 | 0 | 0 | 64.58 | 10.2 | 17.78 | 22.12 | 8.43 | -10.22 | 13.05 | -18.54 | 6.53 | 3.82 | 0 | 0 | 5.07 | -14.65 | 0 | 0 | 5.04 | 0.0 | 10.49 | 16.17 | 0 | 0 | 30.92 | 16.64 | 41.41 | 16.48 | 0.06 | -25.0 | 30.98 | 16.51 | 0.00 | 0 |
| 2015 (2) | 23.59 | 34.72 | 0 | 0 | 0.86 | -29.51 | 0 | 0 | 58.6 | 8.3 | 14.56 | -7.44 | 9.39 | 16.65 | 16.02 | 7.71 | 6.29 | -34.21 | 0 | 0 | 5.94 | -12.65 | 0 | 0 | 5.04 | 0.0 | 9.03 | 21.05 | 0.01 | -80.0 | 26.51 | 3.68 | 35.55 | 7.5 | 0.08 | 0 | 26.59 | 4.03 | 0.00 | 0 |
| 2014 (1) | 17.51 | 3.61 | 0 | 0 | 1.22 | -3.94 | 0 | 0 | 54.11 | 3.62 | 15.73 | -1.56 | 8.05 | 2.16 | 14.88 | -1.41 | 9.56 | 32.96 | 0 | 0 | 6.8 | -15.21 | 0 | 0 | 5.04 | 0.0 | 7.46 | 27.3 | 0.05 | 0 | 25.57 | 12.49 | 33.07 | 15.63 | -0.01 | 0 | 25.56 | 12.7 | 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) | 19.65 | -12.51 | 9.53 | 0 | 0 | 0 | 1.03 | 0.0 | 0.0 | 0 | 0 | 0 | 12.24 | 22.89 | 16.13 | 1.96 | 46.27 | 42.03 | 6.99 | 8.71 | 11.13 | 15.69 | 4.56 | 9.91 | 10.85 | -0.55 | -10.92 | 0.6 | 328.57 | 400.0 | 2.12 | -10.92 | -32.7 | 0.03 | -25.0 | -25.0 | 5.04 | 0.0 | 0.0 | 20.13 | 0.0 | 2.81 | 0 | 0 | 0 | 32.6 | 6.4 | 7.31 | 52.73 | 3.88 | 5.54 | 0.02 | 100.0 | 100.0 | 32.62 | 6.43 | 7.34 | 0.00 | 0 | 0 |
| 24Q2 (19) | 22.46 | 5.45 | 0.54 | 0 | 0 | 0 | 1.03 | 0.0 | 0.0 | 0 | 0 | 0 | 9.96 | -9.45 | -7.26 | 1.34 | -29.47 | -2.9 | 6.43 | -9.56 | 5.76 | 15.01 | -7.92 | 14.5 | 10.91 | 7.91 | -16.46 | 0.14 | 0.0 | 40.0 | 2.38 | -9.51 | -30.21 | 0.04 | 0.0 | -20.0 | 5.04 | 0.0 | 0.0 | 20.13 | 2.81 | 2.81 | 0 | 0 | 0 | 30.64 | 2.68 | 5.66 | 50.76 | 2.71 | 4.49 | 0.01 | 0.0 | 0.0 | 30.65 | 2.68 | 5.65 | 0.00 | 0 | 0 |
| 24Q1 (18) | 21.3 | 3.2 | 4.46 | 0 | 0 | -100.0 | 1.03 | 0.0 | 0.0 | 0 | 0 | 0 | 11.0 | -3.0 | -2.74 | 1.9 | 77.57 | 16.56 | 7.11 | 3.95 | -6.94 | 16.30 | 4.69 | 2.17 | 10.11 | -6.99 | -21.99 | 0.14 | 16.67 | 55.56 | 2.63 | -9.0 | -28.14 | 0.04 | 0.0 | -33.33 | 5.04 | 0.0 | 0.0 | 19.58 | 0.0 | 5.61 | 0 | 0 | -100.0 | 29.84 | -5.18 | 4.45 | 49.42 | -3.19 | 4.7 | 0.01 | 0.0 | -50.0 | 29.85 | -5.18 | 4.41 | 0.00 | 0 | 0 |
| 23Q4 (17) | 20.64 | 15.05 | -9.59 | 0 | 0 | -100.0 | 1.03 | 0.0 | 0.0 | 0 | 0 | 0 | 11.34 | 7.59 | -1.05 | 1.07 | -22.46 | -40.22 | 6.84 | 8.74 | 7.04 | 15.57 | 9.04 | 21.93 | 10.87 | -10.76 | -18.09 | 0.12 | 0.0 | 9.09 | 2.89 | -8.25 | -26.28 | 0.04 | 0.0 | 100.0 | 5.04 | 0.0 | 0.0 | 19.58 | 0.0 | 5.61 | 0 | 0 | -100.0 | 31.47 | 3.59 | -6.73 | 51.05 | 2.18 | -2.54 | 0.01 | 0.0 | 0 | 31.48 | 3.59 | -6.7 | 0.00 | 0 | 0 |
| 23Q3 (16) | 17.94 | -19.7 | -5.08 | 0 | 0 | 0 | 1.03 | 0.0 | -23.7 | 0 | 0 | 0 | 10.54 | -1.86 | -18.1 | 1.38 | 0.0 | -54.3 | 6.29 | 3.45 | -13.48 | 14.28 | 8.93 | 1.84 | 12.18 | -6.74 | -2.33 | 0.12 | 20.0 | -20.0 | 3.15 | -7.62 | -24.64 | 0.04 | -20.0 | 100.0 | 5.04 | 0.0 | 0.0 | 19.58 | 0.0 | 5.61 | 0 | 0 | -100.0 | 30.38 | 4.76 | -4.19 | 49.96 | 2.84 | -0.75 | 0.01 | 0.0 | -75.0 | 30.39 | 4.76 | -4.28 | 0.00 | 0 | 0 |
| 23Q2 (15) | 22.34 | 9.56 | -12.05 | 0 | -100.0 | -100.0 | 1.03 | 0.0 | -33.12 | 0 | 0 | 0 | 10.74 | -5.04 | -12.33 | 1.38 | -15.34 | -42.98 | 6.08 | -20.42 | -12.64 | 13.11 | -17.83 | 0.26 | 13.06 | 0.77 | 8.74 | 0.1 | 11.11 | 0 | 3.41 | -6.83 | -23.02 | 0.05 | -16.67 | 150.0 | 5.04 | 0.0 | 0.0 | 19.58 | 5.61 | 5.61 | 0 | -100.0 | -100.0 | 29.0 | 1.51 | 1.08 | 48.58 | 2.92 | 2.64 | 0.01 | -50.0 | 133.33 | 29.01 | 1.47 | 1.22 | 0.00 | 0 | 0 |
| 23Q1 (14) | 20.39 | -10.69 | -17.62 | 1.0 | -50.0 | -66.67 | 1.03 | 0.0 | -40.46 | 0 | 0 | 0 | 11.31 | -1.31 | -15.97 | 1.63 | -8.94 | -45.12 | 7.64 | 19.56 | 0.66 | 15.95 | 24.93 | 14.36 | 12.96 | -2.34 | 16.65 | 0.09 | -18.18 | 0 | 3.66 | -6.63 | -21.96 | 0.06 | 200.0 | 100.0 | 5.04 | 0.0 | 0.0 | 18.54 | 0.0 | 5.46 | 0.09 | 0.0 | 50.0 | 28.57 | -15.32 | 4.77 | 47.2 | -9.89 | 5.1 | 0.02 | 0 | 133.33 | 28.59 | -15.26 | 5.07 | 0.00 | 0 | 0 |
| 22Q4 (13) | 22.83 | 20.79 | -3.06 | 2.0 | 0 | -50.0 | 1.03 | -23.7 | -46.35 | 0 | 0 | 0 | 11.46 | -10.96 | -13.64 | 1.79 | -40.73 | -21.15 | 6.39 | -12.1 | -29.39 | 12.77 | -8.93 | -23.79 | 13.27 | 6.42 | 12.84 | 0.11 | -26.67 | 0 | 3.92 | -6.22 | -20.81 | 0.02 | 0.0 | -33.33 | 5.04 | 0.0 | 0.0 | 18.54 | 0.0 | 5.46 | 0.09 | 0.0 | 50.0 | 33.74 | 6.4 | 5.9 | 52.38 | 4.05 | 5.82 | 0 | -100.0 | 100.0 | 33.74 | 6.27 | 6.2 | 0.00 | 0 | 0 |
| 22Q3 (12) | 18.9 | -25.59 | -3.91 | 0 | -100.0 | -100.0 | 1.35 | -12.34 | -24.16 | 0 | 0 | 0 | 12.87 | 5.06 | -9.68 | 3.02 | 24.79 | 6.71 | 7.27 | 4.45 | -17.1 | 14.02 | 7.23 | -12.69 | 12.47 | 3.83 | 6.86 | 0.15 | 0 | 0 | 4.18 | -5.64 | -24.41 | 0.02 | 0.0 | -33.33 | 5.04 | 0.0 | 0.0 | 18.54 | 0.0 | 5.46 | 0.09 | 0.0 | 50.0 | 31.71 | 10.53 | 7.38 | 50.34 | 6.36 | 6.7 | 0.04 | 233.33 | 144.44 | 31.75 | 10.78 | 7.85 | 0.00 | 0 | 0 |
| 22Q2 (11) | 25.4 | 2.63 | 36.63 | 2.0 | -33.33 | 33.33 | 1.54 | -10.98 | -13.48 | 0 | 0 | 0 | 12.25 | -8.99 | -8.79 | 2.42 | -18.52 | 14.69 | 6.96 | -8.3 | -27.58 | 13.08 | -6.27 | -30.56 | 12.01 | 8.1 | 6.28 | 0 | 0 | 0 | 4.43 | -5.54 | -25.92 | 0.02 | -33.33 | -50.0 | 5.04 | 0.0 | 0.0 | 18.54 | 5.46 | 10.29 | 0.09 | 50.0 | 800.0 | 28.69 | 5.21 | -14.54 | 47.33 | 5.39 | -6.07 | -0.03 | 50.0 | 66.67 | 28.66 | 5.33 | -14.4 | 0.00 | 0 | 0 |
| 22Q1 (10) | 24.75 | 5.1 | 41.51 | 3.0 | -25.0 | 100.0 | 1.73 | -9.9 | -2.81 | 0 | 0 | 0 | 13.46 | 1.43 | 3.06 | 2.97 | 30.84 | 30.84 | 7.59 | -16.13 | -16.59 | 13.95 | -16.75 | -23.71 | 11.11 | -5.53 | -0.63 | 0 | 0 | 0 | 4.69 | -5.25 | -26.95 | 0.03 | 0.0 | 50.0 | 5.04 | 0.0 | 0.0 | 17.58 | 0.0 | 4.58 | 0.06 | 0.0 | 500.0 | 27.27 | -14.41 | -13.32 | 44.91 | -9.27 | -6.98 | -0.06 | 33.33 | 0.0 | 27.21 | -14.35 | -13.34 | 0.00 | 0 | 0 |
| 21Q4 (9) | 23.55 | 19.73 | 27.71 | 4.0 | 0.0 | 100.0 | 1.92 | 7.87 | 7.87 | 0 | 0 | 0 | 13.27 | -6.88 | -4.33 | 2.27 | -19.79 | -1.73 | 9.05 | 3.19 | 10.23 | 16.76 | 4.34 | 2.17 | 11.76 | 0.77 | 7.99 | 0 | 0 | 0 | 4.95 | -10.49 | -27.95 | 0.03 | 0.0 | 0.0 | 5.04 | 0.0 | 0.0 | 17.58 | 0.0 | 4.58 | 0.06 | 0.0 | 500.0 | 31.86 | 7.89 | 9.15 | 49.5 | 4.92 | 7.56 | -0.09 | 0.0 | -50.0 | 31.77 | 7.91 | 9.06 | 0.00 | 0 | 0 |
| 21Q3 (8) | 19.67 | 5.81 | 9.89 | 4.0 | 166.67 | -20.0 | 1.78 | 0.0 | 0.0 | 0 | 0 | 0 | 14.25 | 6.11 | 33.43 | 2.83 | 34.12 | 135.83 | 8.77 | -8.74 | 30.12 | 16.06 | -14.71 | 23.83 | 11.67 | 3.27 | 1.3 | 0 | 0 | 0 | 5.53 | -7.53 | -24.35 | 0.03 | -25.0 | 0.0 | 5.04 | 0.0 | 0.0 | 17.58 | 4.58 | 4.58 | 0.06 | 500.0 | 500.0 | 29.53 | -12.03 | 11.06 | 47.18 | -6.37 | 8.66 | -0.09 | 0.0 | -125.0 | 29.44 | -12.07 | 10.89 | 0.00 | 0 | 0 |
| 21Q2 (7) | 18.59 | 6.29 | -16.11 | 1.5 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0 | 0 | 0 | 13.43 | 2.83 | 10.44 | 2.11 | -7.05 | 48.59 | 9.61 | 5.6 | 54.5 | 18.83 | 2.98 | 0 | 11.3 | 1.07 | -1.65 | 0 | 0 | 0 | 5.98 | -6.85 | -22.94 | 0.04 | 100.0 | 33.33 | 5.04 | 0.0 | 0.0 | 16.81 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 33.57 | 6.71 | 32.22 | 50.39 | 4.37 | 19.38 | -0.09 | -50.0 | -200.0 | 33.48 | 6.62 | 32.02 | 0.00 | 0 | 0 |
| 21Q1 (6) | 17.49 | -5.15 | -14.68 | 1.5 | -25.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0 | 0 | 0 | 13.06 | -5.84 | -2.17 | 2.27 | -1.73 | -9.92 | 9.1 | 10.84 | 45.14 | 18.28 | 11.49 | 0 | 11.18 | 2.66 | -7.37 | 0 | 0 | 0 | 6.42 | -6.55 | -21.71 | 0.02 | -33.33 | -50.0 | 5.04 | 0.0 | 0.0 | 16.81 | 0.0 | 8.31 | 0.01 | 0.0 | 0 | 31.46 | 7.78 | -8.41 | 48.28 | 4.91 | -3.19 | -0.06 | 0.0 | -500.0 | 31.4 | 7.79 | -8.56 | 0.00 | 0 | 0 |
| 20Q4 (5) | 18.44 | 3.02 | -13.22 | 2.0 | -60.0 | 33.33 | 1.78 | 0.0 | 0.56 | 0 | 0 | 0 | 13.87 | 29.87 | -12.1 | 2.31 | 92.5 | -25.72 | 8.21 | 21.81 | 31.15 | 16.40 | 26.46 | 0 | 10.89 | -5.47 | -6.76 | 0 | 0 | 0 | 6.87 | -6.02 | -20.58 | 0.03 | 0.0 | -25.0 | 5.04 | 0.0 | 0.0 | 16.81 | 0.0 | 8.31 | 0.01 | 0.0 | 0 | 29.19 | 9.78 | -8.27 | 46.02 | 5.99 | -2.81 | -0.06 | -50.0 | -500.0 | 29.13 | 9.72 | -8.43 | 0.00 | 0 | 0 |
| 20Q3 (4) | 17.9 | -19.22 | 0.0 | 5.0 | 233.33 | 0.0 | 1.78 | 0.0 | 0.0 | 0 | 0 | 0.0 | 10.68 | -12.17 | 0.0 | 1.2 | -15.49 | 0.0 | 6.74 | 8.36 | 0.0 | 12.97 | 0 | 0.0 | 11.52 | 0.26 | 0.0 | 0 | 0 | 0.0 | 7.31 | -5.8 | 0.0 | 0.03 | 0.0 | 0.0 | 5.04 | 0.0 | 0.0 | 16.81 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 26.59 | 4.73 | 0.0 | 43.42 | 2.87 | 0.0 | -0.04 | -33.33 | 0.0 | 26.55 | 4.69 | 0.0 | 0.00 | 0 | 0.0 |
