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) | 4.61 | 80.78 | 0.44 | -77.2 | 0.82 | 26.15 | 0 | 0 | 27.48 | 55.17 | 5.06 | 246.58 | 6.98 | 79.43 | 25.40 | 15.64 | 19.98 | 3.42 | 1.72 | -37.68 | 9.97 | -3.39 | 0.1 | 0 | 19.25 | 26.23 | 0.21 | 250.0 | 0.19 | 0.0 | 5.42 | 247.44 | 5.81 | 220.99 | 0.28 | 115.38 | 5.7 | 237.28 | 0.02 | 0 |
| 2022 (9) | 2.55 | 87.5 | 1.93 | -23.11 | 0.65 | 32.65 | 0 | 0 | 17.71 | 59.69 | 1.46 | 170.37 | 3.89 | 36.97 | 21.96 | -14.23 | 19.32 | 94.37 | 2.76 | 51.65 | 10.32 | 64.86 | 0 | 0 | 15.25 | 24.49 | 0.06 | 0 | 0.19 | 0 | 1.56 | 183.64 | 1.81 | 229.09 | 0.13 | 0 | 1.69 | 369.44 | 0.00 | 0 |
| 2021 (8) | 1.36 | -35.85 | 2.51 | 3.29 | 0.49 | 32.43 | 0 | 0 | 11.09 | 40.74 | 0.54 | 63.64 | 2.84 | 65.12 | 25.61 | 17.32 | 9.94 | 170.84 | 1.82 | 11.66 | 6.26 | 3.47 | 0 | 0 | 12.25 | 48.48 | 0 | 0 | 0 | 0 | 0.55 | 0 | 0.55 | 0 | -0.19 | 0 | 0.36 | 0 | 0.00 | 0 |
| 2020 (7) | 2.12 | 30.06 | 2.43 | -10.66 | 0.37 | 362.5 | 0 | 0 | 7.88 | -6.75 | 0.33 | 0 | 1.72 | 13.16 | 21.83 | 21.34 | 3.67 | -3.93 | 1.63 | 18.98 | 6.05 | -13.32 | 0 | 0 | 8.25 | 0.0 | 0 | 0 | 0.03 | 0.0 | -1.45 | 0 | -1.41 | 0 | -1.43 | 0 | -2.88 | 0 | 0.00 | 0 |
| 2019 (6) | 1.63 | 52.34 | 2.72 | -38.74 | 0.08 | -94.24 | 0 | 0 | 8.45 | 55.33 | -0.59 | 0 | 1.52 | 108.22 | 17.99 | 34.05 | 3.82 | -1.29 | 1.37 | 128.33 | 6.98 | 52.07 | 0 | 0 | 8.25 | 0.0 | 0 | 0 | 0.03 | 0.0 | -1.78 | 0 | -1.74 | 0 | -1.19 | 0 | -2.97 | 0 | 0.00 | -97.17 |
| 2018 (5) | 1.07 | -57.54 | 4.44 | -2.63 | 1.39 | 0.72 | 0 | 0 | 5.44 | -43.1 | -0.7 | 0 | 0.73 | -27.72 | 13.42 | 27.02 | 3.87 | -6.75 | 0.6 | -13.04 | 4.59 | -29.28 | 0 | 0 | 8.25 | 0.0 | 0 | 0 | 0.03 | 0.0 | -1.18 | 0 | -1.14 | 0 | -1.54 | 0 | -2.72 | 0 | 0.04 | 0.71 |
| 2017 (4) | 2.52 | 32.63 | 4.56 | 0 | 1.38 | 213.64 | 0 | 0 | 9.56 | 29.54 | -0.79 | 0 | 1.01 | -31.76 | 10.56 | -47.32 | 4.15 | 23.15 | 0.69 | 115.62 | 6.49 | -1.52 | 0 | 0 | 8.25 | 0.0 | 0 | 0 | 0.03 | 0 | -0.81 | 0 | -0.78 | 0 | -0.73 | 0 | -1.54 | 0 | 0.04 | 0 |
| 2016 (3) | 1.9 | 216.67 | 0 | 0 | 0.44 | -77.78 | 0 | 0 | 7.38 | -26.93 | 0.02 | 0 | 1.48 | -16.38 | 20.05 | 14.43 | 3.37 | -28.9 | 0.32 | 18.52 | 6.59 | -22.38 | 0 | 0 | 8.25 | -19.51 | 0 | 0 | 0 | 0 | 0.03 | 0 | 0.03 | 0 | -0.23 | 0 | -0.2 | 0 | 0.00 | 0 |
| 2015 (2) | 0.6 | -13.04 | 5.65 | 0 | 1.98 | -66.55 | 0 | 0 | 10.1 | -9.34 | -1.14 | 0 | 1.77 | -9.69 | 17.52 | -0.4 | 4.74 | -9.02 | 0.27 | -22.86 | 8.49 | -15.61 | 0 | 0 | 10.25 | -0.97 | 0 | 0 | 0 | 0 | -1.12 | 0 | -1.12 | 0 | -0.27 | 0 | -1.39 | 0 | 0.00 | 0 |
| 2014 (1) | 0.69 | 0.0 | 0 | 0 | 5.92 | 16.08 | 0 | 0 | 11.14 | 0.0 | -0.52 | 0 | 1.96 | 19.51 | 17.59 | 19.51 | 5.21 | 11.56 | 0.35 | 2.94 | 10.06 | -16.58 | 0.01 | 0 | 10.35 | 23.95 | 0.38 | 0.0 | 0.46 | -13.21 | -3.1 | 0 | -2.26 | 0 | -0.18 | 0 | -3.28 | 0 | 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) | 2.73 | 16.67 | -57.41 | 10.79 | 221.13 | 574.38 | 0.81 | -1.22 | 19.12 | 0 | 0 | 0 | 8.23 | -0.12 | 21.21 | 0.85 | -55.73 | -1.16 | 9.7 | -3.39 | 40.38 | 32.07 | -7.99 | 18.33 | 22.48 | 10.41 | 16.78 | 1.73 | -0.57 | -0.57 | 19.64 | 106.95 | 99.59 | 0.15 | 50.0 | 50.0 | 19.25 | 0.0 | 0.0 | 0.71 | 0.0 | 238.1 | 0.19 | 0.0 | 0.0 | 5.39 | 18.98 | 114.74 | 6.29 | 15.62 | 116.9 | 0.24 | -4.0 | 26.32 | 5.63 | 17.78 | 108.52 | 0.02 | -0.91 | -12.42 |
| 24Q2 (19) | 2.34 | -49.89 | 7.83 | 3.36 | 80.65 | 175.41 | 0.82 | 0.0 | 15.49 | 0 | 0 | 0 | 8.24 | 38.95 | 25.04 | 1.92 | 231.03 | 143.04 | 10.04 | 25.81 | 58.36 | 34.85 | 18.61 | 26.75 | 20.36 | 8.53 | 17.35 | 1.74 | -2.25 | -8.9 | 9.49 | -3.26 | -18.12 | 0.1 | 0.0 | 11.11 | 19.25 | 0.0 | 26.23 | 0.71 | 238.1 | 238.1 | 0.19 | 0.0 | 0.0 | 4.53 | -24.63 | 174.55 | 5.44 | -15.0 | 165.37 | 0.25 | -7.41 | -30.56 | 4.78 | -23.89 | 137.81 | 0.02 | 2.65 | -44.76 |
| 24Q1 (18) | 4.67 | 1.3 | 55.67 | 1.86 | 322.73 | 14.11 | 0.82 | 0.0 | 20.59 | 0 | 0 | 0 | 5.93 | -24.46 | -4.97 | 0.58 | -80.14 | 16.0 | 7.98 | 14.33 | 54.35 | 29.38 | 15.63 | 17.24 | 18.76 | -6.11 | 6.29 | 1.78 | 3.49 | -0.56 | 9.81 | -1.6 | -3.44 | 0.1 | 0.0 | 11.11 | 19.25 | 0.0 | 26.23 | 0.21 | 0.0 | 250.0 | 0.19 | 0.0 | 0.0 | 6.01 | 10.89 | 190.34 | 6.4 | 10.15 | 177.06 | 0.27 | -3.57 | 0.0 | 6.28 | 10.18 | 168.38 | 0.02 | -5.3 | -46.43 |
| 23Q4 (17) | 4.61 | -28.08 | 80.78 | 0.44 | -72.5 | -77.2 | 0.82 | 20.59 | 26.15 | 0 | 0 | 0 | 7.85 | 15.61 | 33.5 | 2.92 | 239.53 | 734.29 | 6.98 | 1.01 | 79.43 | 25.41 | -6.23 | 15.75 | 19.98 | 3.79 | 3.42 | 1.72 | -1.15 | -37.68 | 9.97 | 1.32 | -3.39 | 0.1 | 0.0 | 0 | 19.25 | 0.0 | 26.23 | 0.21 | 0.0 | 250.0 | 0.19 | 0.0 | 0.0 | 5.42 | 115.94 | 247.44 | 5.81 | 100.34 | 220.99 | 0.28 | 47.37 | 115.38 | 5.7 | 111.11 | 237.28 | 0.02 | -9.08 | 0 |
| 23Q3 (16) | 6.41 | 195.39 | 239.15 | 1.6 | 31.15 | -34.16 | 0.68 | -4.23 | 17.24 | 0 | 0 | 0 | 6.79 | 3.03 | 56.09 | 0.86 | 8.86 | 145.71 | 6.91 | 8.99 | 78.55 | 27.10 | -1.44 | 10.35 | 19.25 | 10.95 | -3.22 | 1.74 | -8.9 | -23.68 | 9.84 | -15.1 | -6.37 | 0.1 | 11.11 | 0 | 19.25 | 26.23 | 26.23 | 0.21 | 0.0 | 250.0 | 0.19 | 0.0 | 0.0 | 2.51 | 52.12 | 110.92 | 2.9 | 41.46 | 101.39 | 0.19 | -47.22 | 337.5 | 2.7 | 34.33 | 143.24 | 0.02 | -37.5 | 0 |
| 23Q2 (15) | 2.17 | -27.67 | -27.91 | 1.22 | -25.15 | -67.03 | 0.71 | 4.41 | 36.54 | 0 | 0 | 0 | 6.59 | 5.61 | 58.41 | 0.79 | 58.0 | 79.55 | 6.34 | 22.63 | 74.66 | 27.49 | 9.71 | 10.58 | 17.35 | -1.7 | 22.79 | 1.91 | 6.7 | 1.6 | 11.59 | 14.07 | 8.32 | 0.09 | 0.0 | 0 | 15.25 | 0.0 | 24.49 | 0.21 | 250.0 | 250.0 | 0.19 | 0.0 | 0.0 | 1.65 | -20.29 | 94.12 | 2.05 | -11.26 | 88.07 | 0.36 | 33.33 | 289.47 | 2.01 | -14.1 | 204.55 | 0.04 | -0.44 | 0 |
| 23Q1 (14) | 3.0 | 17.65 | 31.0 | 1.63 | -15.54 | -39.63 | 0.68 | 4.62 | 38.78 | 0 | 0 | 0 | 6.24 | 6.12 | 87.39 | 0.5 | 42.86 | 51.52 | 5.17 | 32.9 | 106.8 | 25.06 | 14.16 | 26.61 | 17.65 | -8.64 | 68.58 | 1.79 | -35.14 | -6.77 | 10.16 | -1.55 | 65.47 | 0.09 | 0 | 0 | 15.25 | 0.0 | 24.49 | 0.06 | 0.0 | 0 | 0.19 | 0.0 | 0 | 2.07 | 32.69 | 132.58 | 2.31 | 27.62 | 159.55 | 0.27 | 107.69 | 307.69 | 2.34 | 38.46 | 207.89 | 0.04 | 0 | 0 |
| 22Q4 (13) | 2.55 | 34.92 | 87.5 | 1.93 | -20.58 | -23.11 | 0.65 | 12.07 | 32.65 | 0 | 0 | 0 | 5.88 | 35.17 | 50.0 | 0.35 | 0.0 | 25.0 | 3.89 | 0.52 | 36.97 | 21.95 | -10.6 | -14.28 | 19.32 | -2.87 | 94.37 | 2.76 | 21.05 | 51.65 | 10.32 | -1.81 | 64.86 | 0 | 0 | 0 | 15.25 | 0.0 | 24.49 | 0.06 | 0.0 | 0 | 0.19 | 0.0 | 0 | 1.56 | 31.09 | 183.64 | 1.81 | 25.69 | 229.09 | 0.13 | 262.5 | 168.42 | 1.69 | 52.25 | 369.44 | 0.00 | 0 | 0 |
| 22Q3 (12) | 1.89 | -37.21 | 42.11 | 2.43 | -34.32 | 257.35 | 0.58 | 11.54 | 52.63 | 0 | 0 | 0 | 4.35 | 4.57 | 36.36 | 0.35 | -20.45 | 118.75 | 3.87 | 6.61 | 61.25 | 24.56 | -1.24 | -7.51 | 19.89 | 40.76 | 123.48 | 2.28 | 21.28 | 18.13 | 10.51 | -1.78 | 67.89 | 0 | 0 | 0 | 15.25 | 24.49 | 24.49 | 0.06 | 0.0 | 0 | 0.19 | 0.0 | 0 | 1.19 | 40.0 | 561.11 | 1.44 | 32.11 | 700.0 | -0.08 | 57.89 | -33.33 | 1.11 | 68.18 | 825.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 3.01 | 31.44 | 11.48 | 3.7 | 37.04 | 0 | 0.52 | 6.12 | 40.54 | 0 | 0 | 0 | 4.16 | 24.92 | 89.95 | 0.44 | 33.33 | 780.0 | 3.63 | 45.2 | 124.07 | 24.86 | 25.61 | 21.4 | 14.13 | 34.96 | 74.44 | 1.88 | -2.08 | -5.53 | 10.7 | 74.27 | 68.24 | 0 | 0 | 0 | 12.25 | 0.0 | 0.0 | 0.06 | 0 | 0 | 0.19 | 0 | 533.33 | 0.85 | -4.49 | 172.65 | 1.09 | 22.47 | 195.61 | -0.19 | -46.15 | 42.42 | 0.66 | -13.16 | 144.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 2.29 | 68.38 | -18.79 | 2.7 | 7.57 | 0 | 0.49 | 0.0 | 32.43 | 0 | 0 | 0 | 3.33 | -15.05 | 86.03 | 0.33 | 17.86 | 560.0 | 2.5 | -11.97 | 70.07 | 19.79 | -22.71 | -1.7 | 10.47 | 5.33 | 76.86 | 1.92 | 5.49 | 16.36 | 6.14 | -1.92 | 3.02 | 0 | 0 | 0 | 12.25 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.89 | 61.82 | 162.24 | 0.89 | 61.82 | 164.03 | -0.13 | 31.58 | 90.85 | 0.76 | 111.11 | 126.67 | 0.00 | 0 | 0 |
| 21Q4 (9) | 1.36 | 2.26 | -35.85 | 2.51 | 269.12 | 3.29 | 0.49 | 28.95 | 32.43 | 0 | 0 | 0 | 3.92 | 22.88 | 109.63 | 0.28 | 75.0 | 366.67 | 2.84 | 18.33 | 65.12 | 25.61 | -3.54 | 17.32 | 9.94 | 11.69 | 170.84 | 1.82 | -5.7 | 11.66 | 6.26 | 0.0 | 3.47 | 0 | 0 | 0 | 12.25 | 0.0 | 48.48 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.55 | 205.56 | 137.93 | 0.55 | 205.56 | 139.01 | -0.19 | -216.67 | 86.71 | 0.36 | 200.0 | 112.5 | 0.00 | 0 | 0 |
| 21Q3 (8) | 1.33 | -50.74 | 92.75 | 0.68 | 0 | -72.02 | 0.38 | 2.7 | 22.58 | 0 | 0 | 0 | 3.19 | 45.66 | 54.85 | 0.16 | 220.0 | -33.33 | 2.4 | 48.15 | 39.53 | 26.55 | 29.63 | 25.95 | 8.9 | 9.88 | 129.38 | 1.93 | -3.02 | 19.88 | 6.26 | -1.57 | 1.95 | 0 | 0 | 0 | 12.25 | 0.0 | 48.48 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.18 | 115.38 | 112.0 | 0.18 | 115.79 | 112.24 | -0.06 | 81.82 | 96.36 | 0.12 | 108.0 | 103.81 | 0.00 | 0 | 0 |
| 21Q2 (7) | 2.7 | -4.26 | 291.3 | 0 | 0 | -100.0 | 0.37 | 0.0 | 60.87 | 0 | 0 | 0 | 2.19 | 22.35 | 38.61 | 0.05 | 0.0 | -37.5 | 1.62 | 10.2 | 54.29 | 20.48 | 1.71 | 0 | 8.1 | 36.82 | 84.51 | 1.99 | 20.61 | 22.84 | 6.36 | 6.71 | -6.33 | 0 | 0 | 0 | 12.25 | 0.0 | 48.48 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | -1.17 | 18.18 | 33.14 | -1.14 | 17.99 | 33.33 | -0.33 | 76.76 | 79.63 | -1.5 | 47.37 | 55.49 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.82 | 33.02 | 122.05 | 0 | -100.0 | -100.0 | 0.37 | 0.0 | 146.67 | 0 | 0 | 0 | 1.79 | -4.28 | -24.47 | 0.05 | -16.67 | 200.0 | 1.47 | -14.53 | 2.8 | 20.14 | -7.74 | 0 | 5.92 | 61.31 | 53.77 | 1.65 | 1.23 | 4.43 | 5.96 | -1.49 | -13.5 | 0 | 0 | 0 | 12.25 | 48.48 | 48.48 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | -1.43 | 1.38 | 21.86 | -1.39 | 1.42 | 22.78 | -1.42 | 0.7 | 16.96 | -2.85 | 1.04 | 19.49 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 2.12 | 207.25 | 30.06 | 2.43 | 0.0 | -10.66 | 0.37 | 19.35 | 362.5 | 0 | 0 | 0 | 1.87 | -9.22 | -13.02 | 0.06 | -75.0 | 125.0 | 1.72 | 0.0 | 13.16 | 21.83 | 3.55 | 0 | 3.67 | -5.41 | -3.93 | 1.63 | 1.24 | 18.98 | 6.05 | -1.47 | -13.32 | 0 | 0 | 0 | 8.25 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | -1.45 | 3.33 | 18.54 | -1.41 | 4.08 | 18.97 | -1.43 | 13.33 | -20.17 | -2.88 | 8.57 | 3.03 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 0.69 | 0.0 | 0.0 | 2.43 | 25.91 | 0.0 | 0.31 | 34.78 | 0.0 | 0 | 0 | 0.0 | 2.06 | 30.38 | 0.0 | 0.24 | 200.0 | 0.0 | 1.72 | 63.81 | 0.0 | 21.08 | 0 | 0.0 | 3.88 | -11.62 | 0.0 | 1.61 | -0.62 | 0.0 | 6.14 | -9.57 | 0.0 | 0 | 0 | 0.0 | 8.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | -1.5 | 14.29 | 0.0 | -1.47 | 14.04 | 0.0 | -1.65 | -1.85 | 0.0 | -3.15 | 6.53 | 0.0 | 0.00 | 0 | 0.0 |
