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) | 8.34 | -9.74 | 3.65 | 62.22 | 0.81 | -42.14 | 0 | 0 | 10.75 | -34.29 | 0.98 | -71.76 | 2.4 | -18.92 | 22.33 | 23.39 | 6.47 | 1.73 | 0 | 0 | 8.47 | 31.73 | 0.63 | -11.27 | 8.93 | 0.0 | 2.48 | 16.43 | 0.24 | -52.94 | 9.05 | -8.86 | 11.77 | -6.36 | -0.25 | 0 | 8.8 | -9.18 | 0.00 | 0 |
| 2022 (9) | 9.24 | 15.21 | 2.25 | -2.17 | 1.4 | 77.22 | 0 | 0 | 16.36 | -11.9 | 3.47 | 12.3 | 2.96 | -33.93 | 18.09 | -25.0 | 6.36 | 43.89 | 0 | 0 | 6.43 | 2.88 | 0.71 | -11.25 | 8.93 | 9.98 | 2.13 | 17.03 | 0.51 | 41.67 | 9.93 | 11.32 | 12.57 | 13.14 | -0.24 | 0 | 9.69 | 15.22 | 0.00 | 0 |
| 2021 (8) | 8.02 | 22.44 | 2.3 | -39.31 | 0.79 | -16.84 | 0 | 0 | 18.57 | 34.37 | 3.09 | 52.22 | 4.48 | 20.43 | 24.12 | -10.37 | 4.42 | -20.65 | 0 | 0 | 6.25 | 20.66 | 0.8 | -21.57 | 8.12 | 0.0 | 1.82 | 12.35 | 0.36 | 24.14 | 8.92 | 21.86 | 11.11 | 20.37 | -0.51 | 0 | 8.41 | 20.83 | 0.00 | 0 |
| 2020 (7) | 6.55 | -3.39 | 3.79 | 21.09 | 0.95 | -5.94 | 0 | 0 | 13.82 | 6.31 | 2.03 | 16.0 | 3.72 | 14.11 | 26.92 | 7.34 | 5.57 | -12.56 | 0 | 0 | 5.18 | 7.69 | 1.02 | -15.7 | 8.12 | 0.0 | 1.62 | 11.72 | 0.29 | 70.59 | 7.32 | 14.37 | 9.23 | 15.09 | -0.36 | 0 | 6.96 | 13.91 | 0.00 | 0 |
| 2019 (6) | 6.78 | -14.93 | 3.13 | 49.05 | 1.01 | 77.19 | 0 | 0 | 13.0 | -37.47 | 1.75 | -63.0 | 3.26 | -32.51 | 25.08 | 7.94 | 6.37 | -6.87 | 0 | 0 | 4.81 | -4.56 | 1.21 | -3.2 | 8.12 | 10.03 | 1.45 | 49.48 | 0.17 | 41.67 | 6.4 | -3.76 | 8.02 | 3.62 | -0.29 | 0 | 6.11 | -5.71 | 0.00 | 0 |
| 2018 (5) | 7.97 | 22.24 | 2.1 | -2.33 | 0.57 | -18.57 | 0 | 0 | 20.79 | 39.72 | 4.73 | 98.74 | 4.83 | 13.11 | 23.23 | -19.04 | 6.84 | 82.89 | 0 | 0 | 5.04 | 16.94 | 1.25 | 1.63 | 7.38 | 19.03 | 0.97 | 32.88 | 0.12 | 100.0 | 6.65 | 33.53 | 7.74 | 34.14 | -0.17 | 0 | 6.48 | 33.33 | 0.00 | 0 |
| 2017 (4) | 6.52 | 28.85 | 2.15 | 14.36 | 0.7 | 18.64 | 0 | 0 | 14.88 | 51.37 | 2.38 | 176.74 | 4.27 | 19.94 | 28.70 | -20.76 | 3.74 | 17.24 | 0 | 0 | 4.31 | 10.23 | 1.23 | 78.26 | 6.2 | 0.0 | 0.73 | 12.31 | 0.06 | 0 | 4.98 | 49.1 | 5.77 | 44.61 | -0.12 | 0 | 4.86 | 48.17 | 0.00 | 0 |
| 2016 (3) | 5.06 | 12.44 | 1.88 | -8.29 | 0.59 | -40.4 | 0 | 0 | 9.83 | -3.82 | 0.86 | 21.13 | 3.56 | 2.01 | 36.22 | 6.05 | 3.19 | -12.6 | 0 | 0 | 3.91 | -22.27 | 0.69 | 30.19 | 6.2 | 4.73 | 0.65 | 12.07 | 0 | 0 | 3.34 | 6.71 | 3.99 | 7.55 | -0.06 | 0 | 3.28 | 0.92 | 0.00 | 0 |
| 2015 (2) | 4.5 | -3.23 | 2.05 | -52.21 | 0.99 | 33.78 | 0 | 0 | 10.22 | 0.49 | 0.71 | 238.1 | 3.49 | 4.18 | 34.15 | 3.67 | 3.65 | -22.67 | 3.17 | 0.0 | 5.03 | -10.66 | 0.53 | 3.92 | 5.92 | 0.0 | 0.58 | 3.57 | 0 | 0 | 3.13 | 13.82 | 3.71 | 12.08 | 0.12 | -20.0 | 3.25 | 12.07 | 0.00 | 0 |
| 2014 (1) | 4.65 | 21.41 | 4.29 | 2.14 | 0.74 | -30.84 | 0 | 0 | 10.17 | 7.96 | 0.21 | -64.41 | 3.35 | 9.12 | 32.94 | 1.07 | 4.72 | -25.55 | 3.17 | 0.0 | 5.63 | -7.7 | 0.51 | 4.08 | 5.92 | 4.59 | 0.56 | 12.0 | 0 | 0 | 2.75 | -8.33 | 3.31 | -5.43 | 0.15 | 200.0 | 2.9 | -4.92 | 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) | 9.87 | 31.6 | 10.77 | 2.1 | 16.67 | -26.57 | 2.89 | 204.21 | 40.98 | 0 | 0 | 0 | 2.8 | 12.0 | 14.29 | 0.13 | -31.58 | -48.0 | 2.55 | 3.24 | 9.44 | 25.00 | -0.3 | 29.51 | 6.46 | 1.73 | -3.15 | 0 | 0 | 0 | 10.22 | 4.18 | 35.72 | 0.57 | -3.39 | -10.94 | 8.93 | 0.0 | 0.0 | 2.57 | 0.0 | 3.63 | 0.25 | 0.0 | 4.17 | 8.94 | 1.59 | -2.4 | 11.76 | 1.12 | -1.01 | -0.05 | 0.0 | 50.0 | 8.89 | 1.6 | -1.88 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.5 | -7.52 | -23.16 | 1.8 | -23.4 | -44.62 | 0.95 | -19.49 | -54.76 | 0 | 0 | 0 | 2.5 | -1.57 | -12.59 | 0.19 | -47.22 | -56.82 | 2.47 | -7.14 | 0.0 | 25.08 | -3.75 | 40.41 | 6.35 | 0.47 | -5.79 | 0 | 0 | 0 | 9.81 | 6.63 | 54.98 | 0.59 | -3.28 | -11.94 | 8.93 | 0.0 | 0.0 | 2.57 | 3.63 | 3.63 | 0.25 | 4.17 | 4.17 | 8.8 | 1.03 | -1.23 | 11.63 | 1.75 | 0.0 | -0.05 | 50.0 | 79.17 | 8.75 | 1.63 | 0.92 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.11 | -2.76 | -20.33 | 2.35 | -35.62 | -27.69 | 1.18 | 45.68 | -36.56 | 0 | 0 | 0 | 2.54 | 7.63 | -17.26 | 0.36 | 550.0 | -2.7 | 2.66 | 10.83 | -5.34 | 26.05 | 16.59 | 43.62 | 6.32 | -2.32 | -2.47 | 0 | 0 | 0 | 9.2 | 8.62 | 33.53 | 0.61 | -3.17 | -11.59 | 8.93 | 0.0 | 0.0 | 2.48 | 0.0 | 16.43 | 0.24 | 0.0 | -52.94 | 8.71 | -3.76 | 1.87 | 11.43 | -2.89 | 2.14 | -0.1 | 60.0 | 58.33 | 8.61 | -2.16 | 3.61 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.34 | -6.4 | -9.74 | 3.65 | 27.62 | 62.22 | 0.81 | -60.49 | -42.14 | 0 | 0 | 0 | 2.36 | -3.67 | -36.04 | -0.08 | -132.0 | -108.51 | 2.4 | 3.0 | -18.92 | 22.35 | 15.76 | 23.43 | 6.47 | -3.0 | 1.73 | 0 | 0 | 0 | 8.47 | 12.48 | 31.73 | 0.63 | -1.56 | -11.27 | 8.93 | 0.0 | 0.0 | 2.48 | 0.0 | 16.43 | 0.24 | 0.0 | -52.94 | 9.05 | -1.2 | -8.86 | 11.77 | -0.93 | -6.36 | -0.25 | -150.0 | -4.17 | 8.8 | -2.87 | -9.18 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.91 | -8.71 | -1.33 | 2.86 | -12.0 | 4.0 | 2.05 | -2.38 | 130.34 | 0 | 0 | 0 | 2.45 | -14.34 | -41.81 | 0.25 | -43.18 | -72.22 | 2.33 | -5.67 | -34.73 | 19.30 | 8.09 | -6.83 | 6.67 | -1.04 | 14.02 | 0 | 0 | 0 | 7.53 | 18.96 | 24.67 | 0.64 | -4.48 | -12.33 | 8.93 | 0.0 | 0.0 | 2.48 | 0.0 | 16.43 | 0.24 | 0.0 | -52.94 | 9.16 | 2.81 | 2.0 | 11.88 | 2.15 | 2.24 | -0.1 | 58.33 | 44.44 | 9.06 | 4.5 | 2.95 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.76 | -4.13 | 0.93 | 3.25 | 0.0 | 35.42 | 2.1 | 12.9 | 141.38 | 0 | 0 | 0 | 2.86 | -6.84 | -36.73 | 0.44 | 18.92 | -51.65 | 2.47 | -12.1 | -27.78 | 17.86 | -1.55 | -6.31 | 6.74 | 4.01 | 28.63 | 0 | 0 | 0 | 6.33 | -8.13 | 8.76 | 0.67 | -2.9 | -10.67 | 8.93 | 0.0 | 0.0 | 2.48 | 16.43 | 16.43 | 0.24 | -52.94 | -52.94 | 8.91 | 4.21 | 10.14 | 11.63 | 3.93 | 8.49 | -0.24 | 0.0 | 29.41 | 8.67 | 4.33 | 11.87 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.18 | 10.17 | 14.0 | 3.25 | 44.44 | 35.42 | 1.86 | 32.86 | 141.56 | 0 | 0 | 0 | 3.07 | -16.8 | -21.88 | 0.37 | -60.64 | -49.32 | 2.81 | -5.07 | -24.46 | 18.14 | 0.2 | -10.66 | 6.48 | 1.89 | 37.29 | 0 | 0 | 0 | 6.89 | 7.15 | 13.32 | 0.69 | -2.82 | -10.39 | 8.93 | 0.0 | 9.98 | 2.13 | 0.0 | 17.03 | 0.51 | 0.0 | 41.67 | 8.55 | -13.9 | 1.3 | 11.19 | -10.98 | 5.37 | -0.24 | 0.0 | 33.33 | 8.31 | -14.24 | 2.85 | 0.00 | 0 | 0 |
| 22Q4 (13) | 9.24 | 2.33 | 15.21 | 2.25 | -18.18 | -2.17 | 1.4 | 57.3 | 77.22 | 0 | 0 | 0 | 3.69 | -12.35 | -19.26 | 0.94 | 4.44 | 54.1 | 2.96 | -17.09 | -33.93 | 18.10 | -12.62 | -24.92 | 6.36 | 8.72 | 43.89 | 0 | 0 | 0 | 6.43 | 6.46 | 2.88 | 0.71 | -2.74 | -11.25 | 8.93 | 0.0 | 9.98 | 2.13 | 0.0 | 17.03 | 0.51 | 0.0 | 41.67 | 9.93 | 10.58 | 11.32 | 12.57 | 8.18 | 13.14 | -0.24 | -33.33 | 52.94 | 9.69 | 10.11 | 15.22 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.03 | -6.62 | 14.02 | 2.75 | 14.58 | -25.68 | 0.89 | 2.3 | 23.61 | 0 | 0 | 0 | 4.21 | -6.86 | -14.43 | 0.9 | -1.1 | -8.16 | 3.57 | 4.39 | -22.56 | 20.72 | 8.69 | -21.17 | 5.85 | 11.64 | 28.29 | 0 | 0 | 0 | 6.04 | 3.78 | 19.84 | 0.73 | -2.67 | -22.34 | 8.93 | 0.0 | 9.98 | 2.13 | 0.0 | 17.03 | 0.51 | 0.0 | 41.67 | 8.98 | 11.0 | 8.06 | 11.62 | 8.4 | 10.67 | -0.18 | 47.06 | 64.0 | 8.8 | 13.55 | 12.68 | 0.00 | 0 | 0 |
| 22Q2 (11) | 9.67 | 8.29 | 32.28 | 2.4 | 0.0 | -34.07 | 0.87 | 12.99 | 14.47 | 0 | 0 | 0 | 4.52 | 15.01 | -7.76 | 0.91 | 24.66 | 9.64 | 3.42 | -8.06 | -21.02 | 19.06 | -6.12 | -29.16 | 5.24 | 11.02 | 8.26 | 0 | 0 | 0 | 5.82 | -4.28 | 5.24 | 0.75 | -2.6 | -22.68 | 8.93 | 9.98 | 9.98 | 2.13 | 17.03 | 31.48 | 0.51 | 41.67 | 75.86 | 8.09 | -4.15 | 6.31 | 10.72 | 0.94 | 12.61 | -0.34 | 5.56 | 29.17 | 7.75 | -4.08 | 8.7 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.93 | 11.35 | 35.1 | 2.4 | 4.35 | -18.37 | 0.77 | -2.53 | -23.76 | 0 | 0 | 0 | 3.93 | -14.0 | -6.21 | 0.73 | 19.67 | 10.61 | 3.72 | -16.96 | -5.1 | 20.31 | -15.79 | -21.78 | 4.72 | 6.79 | -10.27 | 0 | 0 | 0 | 6.08 | -2.72 | 23.33 | 0.77 | -3.75 | -22.22 | 8.12 | 0.0 | 0.0 | 1.82 | 0.0 | 12.35 | 0.36 | 0.0 | 24.14 | 8.44 | -5.38 | 24.67 | 10.62 | -4.41 | 22.21 | -0.36 | 29.41 | 7.69 | 8.08 | -3.92 | 26.65 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.02 | 1.26 | 22.44 | 2.3 | -37.84 | -39.31 | 0.79 | 9.72 | -16.84 | 0 | 0 | 0 | 4.57 | -7.11 | 29.46 | 0.61 | -37.76 | 5.17 | 4.48 | -2.82 | 20.43 | 24.11 | -8.26 | -10.49 | 4.42 | -3.07 | -20.65 | 0 | 0 | 0 | 6.25 | 24.01 | 20.66 | 0.8 | -14.89 | -21.57 | 8.12 | 0.0 | 0.0 | 1.82 | 0.0 | 12.35 | 0.36 | 0.0 | 24.14 | 8.92 | 7.34 | 21.86 | 11.11 | 5.81 | 20.37 | -0.51 | -2.0 | -41.67 | 8.41 | 7.68 | 20.83 | 0.00 | 0 | 0 |
| 21Q3 (8) | 7.92 | 8.34 | 17.68 | 3.7 | 1.65 | -11.9 | 0.72 | -5.26 | -18.18 | 0 | 0 | 0 | 4.92 | 0.41 | 41.79 | 0.98 | 18.07 | 108.51 | 4.61 | 6.47 | 23.26 | 26.28 | -2.33 | -6.68 | 4.56 | -5.79 | -23.23 | 0 | 0 | 0 | 5.04 | -8.86 | -5.62 | 0.94 | -3.09 | -16.81 | 8.12 | 0.0 | 0.0 | 1.82 | 12.35 | 12.35 | 0.36 | 24.14 | 24.14 | 8.31 | 9.2 | 23.11 | 10.5 | 10.29 | 21.25 | -0.5 | -4.17 | -35.14 | 7.81 | 9.54 | 22.41 | 0.00 | 0 | 0 |
| 21Q2 (7) | 7.31 | 10.59 | -1.75 | 3.64 | 23.81 | -2.93 | 0.76 | -24.75 | -7.32 | 0 | 0 | 0 | 4.9 | 16.95 | 25.32 | 0.83 | 25.76 | 53.7 | 4.33 | 10.46 | 22.32 | 26.91 | 3.66 | 0 | 4.84 | -7.98 | -22.81 | 0 | 0 | 0 | 5.53 | 12.17 | -1.43 | 0.97 | -2.02 | -16.38 | 8.12 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 7.61 | 12.41 | 21.18 | 9.52 | 9.55 | 16.24 | -0.48 | -23.08 | -23.08 | 7.13 | 11.76 | 21.05 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.61 | 0.92 | 2.16 | 2.94 | -22.43 | -44.0 | 1.01 | 6.32 | 32.89 | 0 | 0 | 0 | 4.19 | 18.7 | 44.48 | 0.66 | 13.79 | 50.0 | 3.92 | 5.38 | 18.07 | 25.96 | -3.63 | 0 | 5.26 | -5.57 | -19.33 | 0 | 0 | 0 | 4.93 | -4.83 | 71.18 | 0.99 | -2.94 | -16.1 | 8.12 | 0.0 | 0.0 | 1.62 | 0.0 | 11.72 | 0.29 | 0.0 | 70.59 | 6.77 | -7.51 | -1.02 | 8.69 | -5.85 | 2.72 | -0.39 | -8.33 | -25.81 | 6.38 | -8.33 | -2.3 | 0.00 | 0 | 0 |
| 20Q4 (5) | 6.55 | -2.67 | -3.39 | 3.79 | -9.76 | 21.09 | 0.95 | 7.95 | -5.94 | 0 | 0 | 0 | 3.53 | 1.73 | 17.67 | 0.58 | 23.4 | 31.82 | 3.72 | -0.53 | 14.11 | 26.94 | -4.35 | 0 | 5.57 | -6.23 | -12.56 | 0 | 0 | 0 | 5.18 | -3.0 | 7.69 | 1.02 | -9.73 | -15.7 | 8.12 | 0.0 | 0.0 | 1.62 | 0.0 | 11.72 | 0.29 | 0.0 | 70.59 | 7.32 | 8.44 | 14.37 | 9.23 | 6.58 | 15.09 | -0.36 | 2.7 | -24.14 | 6.96 | 9.09 | 13.91 | 0.00 | 0 | 0 |
| 20Q3 (4) | 6.73 | -9.54 | 0.0 | 4.2 | 12.0 | 0.0 | 0.88 | 7.32 | 0.0 | 0 | 0 | 0.0 | 3.47 | -11.25 | 0.0 | 0.47 | -12.96 | 0.0 | 3.74 | 5.65 | 0.0 | 28.16 | 0 | 0.0 | 5.94 | -5.26 | 0.0 | 0 | 0 | 0.0 | 5.34 | -4.81 | 0.0 | 1.13 | -2.59 | 0.0 | 8.12 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 6.75 | 7.48 | 0.0 | 8.66 | 5.74 | 0.0 | -0.37 | 5.13 | 0.0 | 6.38 | 8.32 | 0.0 | 0.00 | 0 | 0.0 |
