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) | 10.36 | 34.9 | 18.0 | 157.14 | 7.0 | 191.67 | 0 | 0 | 88.89 | -0.53 | 7.28 | 10.14 | 9.46 | 3.05 | 10.64 | 3.59 | 16.34 | -7.74 | 35.22 | 1.29 | 3.86 | -44.86 | 0.35 | -18.6 | 38.42 | 0.0 | 9.12 | 8.31 | 16.3 | 0.0 | 25.8 | 3.16 | 51.22 | 3.0 | -3.43 | 0 | 22.37 | -0.89 | 0.05 | 4.08 |
| 2022 (9) | 7.68 | 19.81 | 7.0 | 366.67 | 2.4 | 300.0 | 0 | 0 | 89.36 | 0.35 | 6.61 | -60.37 | 9.18 | -18.54 | 10.27 | -18.83 | 17.71 | 15.83 | 34.77 | 6.33 | 7.0 | 141.38 | 0.43 | -27.12 | 38.42 | -0.77 | 8.42 | 26.81 | 16.3 | -1.81 | 25.01 | -15.36 | 49.73 | -5.8 | -2.44 | 0 | 22.57 | -17.42 | 0.05 | 5.47 |
| 2021 (8) | 6.41 | -23.14 | 1.5 | 0 | 0.6 | 0 | 0 | 0 | 89.05 | 16.1 | 16.68 | -7.13 | 11.27 | 96.68 | 12.66 | 69.41 | 15.29 | 10.72 | 32.7 | 2.09 | 2.9 | -67.78 | 0.59 | -13.24 | 38.72 | 0.0 | 6.64 | 36.91 | 16.6 | 4.21 | 29.55 | 24.21 | 52.79 | 18.44 | -2.22 | 0 | 27.33 | 22.23 | 0.04 | 6.51 |
| 2020 (7) | 8.34 | -28.41 | 0 | 0 | 0 | 0 | 0 | 0 | 76.7 | 7.79 | 17.96 | 143.03 | 5.73 | -6.37 | 7.47 | -13.14 | 13.81 | 6.56 | 32.03 | 10.79 | 9.0 | -14.29 | 0.68 | -19.05 | 38.72 | 0.0 | 4.85 | 18.0 | 15.93 | -5.68 | 23.79 | 108.5 | 44.57 | 37.52 | -1.43 | 0 | 22.36 | 130.28 | 0.04 | -8.94 |
| 2019 (6) | 11.65 | -27.68 | 0.6 | -85.37 | 5.75 | -36.46 | 0 | 0 | 71.16 | 0.55 | 7.39 | 11.63 | 6.12 | 0.16 | 8.60 | -0.39 | 12.96 | -27.84 | 28.91 | 8.73 | 10.5 | 32.08 | 0.84 | -13.4 | 38.72 | 0.0 | 4.11 | 19.13 | 16.89 | -11.89 | 11.41 | 35.67 | 32.41 | 4.45 | -1.7 | 0 | 9.71 | 88.18 | 0.04 | 3.71 |
| 2018 (5) | 16.11 | 14.42 | 4.1 | 192.86 | 9.05 | 126.25 | 0 | 0 | 70.77 | -7.36 | 6.62 | 112.18 | 6.11 | -12.84 | 8.63 | -5.92 | 17.96 | 20.05 | 26.59 | -0.89 | 7.95 | -27.73 | 0.97 | 70.18 | 38.72 | -22.4 | 3.45 | 9.87 | 19.17 | 0.0 | 8.41 | 190.0 | 31.03 | 23.09 | -3.25 | 0 | 5.16 | 1463.64 | 0.04 | 11.15 |
| 2017 (4) | 14.08 | 27.88 | 1.4 | -48.15 | 4.0 | -29.82 | 0 | 0 | 76.39 | -24.23 | 3.12 | -60.46 | 7.01 | -32.66 | 9.18 | -11.13 | 14.96 | 14.99 | 26.83 | -1.54 | 11.0 | 243.75 | 0.57 | 7.55 | 49.9 | 0.0 | 3.14 | 33.62 | 19.17 | 0.0 | 2.9 | -61.59 | 25.21 | -13.28 | -2.57 | 0 | 0.33 | -94.3 | 0.04 | 12.51 |
| 2016 (3) | 11.01 | 60.73 | 2.7 | 74.19 | 5.7 | 9.62 | 0 | 0 | 100.82 | 3.24 | 7.89 | 56.24 | 10.41 | -22.26 | 10.33 | -24.69 | 13.01 | -14.18 | 27.25 | -19.33 | 3.2 | -42.86 | 0.53 | 20.45 | 49.9 | -4.95 | 2.35 | 27.72 | 19.17 | -3.57 | 7.55 | 27.1 | 29.07 | 5.1 | -1.76 | 0 | 5.79 | -7.36 | 0.03 | 10.02 |
| 2015 (2) | 6.85 | 11.2 | 1.55 | 63.16 | 5.2 | 333.33 | 0 | 0 | 97.66 | -5.47 | 5.05 | -21.09 | 13.39 | 0.9 | 13.71 | 6.74 | 15.16 | 8.67 | 33.78 | 3.68 | 5.6 | 16.67 | 0.44 | 22.22 | 52.5 | 0.0 | 1.84 | 53.33 | 19.88 | 0.0 | 5.94 | -19.29 | 27.66 | -2.78 | 0.31 | -77.7 | 6.25 | -28.57 | 0.03 | 8.39 |
| 2014 (1) | 6.16 | 8.64 | 0.95 | 90.0 | 1.2 | 380.0 | 0 | 0 | 103.31 | -7.11 | 6.4 | 49.53 | 13.27 | -8.86 | 12.84 | -1.88 | 13.95 | -21.28 | 32.58 | 16.98 | 4.8 | -46.67 | 0.36 | 800.0 | 52.5 | -6.93 | 1.2 | 53.85 | 19.88 | 0.0 | 7.36 | 30.73 | 28.45 | 8.22 | 1.39 | 0 | 8.75 | 74.3 | 0.03 | -3.39 |
| 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) | 7.27 | -14.57 | -19.31 | 11.8 | -23.87 | -23.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 22.65 | -6.83 | 6.99 | 1.71 | -28.75 | -15.35 | 9.28 | -26.87 | 7.28 | 10.14 | -28.05 | 4.05 | 15.62 | 4.2 | 18.24 | 37.5 | 1.65 | 4.81 | 32.33 | 23.49 | 438.83 | 0.31 | 0.0 | -27.91 | 38.42 | 0.0 | 0.0 | 9.83 | 0.0 | 7.79 | 16.29 | 0.0 | -0.06 | 25.72 | 7.12 | 3.42 | 51.84 | 3.43 | 3.08 | -1.9 | -6.15 | 20.5 | 23.82 | 7.2 | 5.96 | 0.05 | 0.26 | 0.42 |
| 24Q2 (19) | 8.51 | 12.72 | -8.69 | 15.5 | -20.51 | -10.4 | 5.0 | -28.57 | 316.67 | 0 | 0 | 0 | 24.31 | -2.13 | -0.53 | 2.4 | 8.11 | 3.45 | 12.69 | 7.09 | 9.4 | 14.09 | 7.24 | 8.34 | 14.99 | 0.13 | -2.54 | 36.89 | -0.46 | 8.28 | 26.18 | 179.4 | 274.0 | 0.31 | -6.06 | -29.55 | 38.42 | 0.0 | 0.0 | 9.83 | 7.79 | 7.79 | 16.29 | -0.06 | -0.06 | 24.01 | 7.14 | 5.12 | 50.12 | 4.79 | 3.85 | -1.79 | -5.29 | 39.73 | 22.22 | 7.29 | 11.83 | 0.05 | -5.24 | -0.29 |
| 24Q1 (18) | 7.55 | -27.12 | -9.69 | 19.5 | 8.33 | 85.71 | 7.0 | 0.0 | 288.89 | 0 | 0 | 0 | 24.84 | 25.77 | 5.57 | 2.22 | 98.21 | 21.98 | 11.85 | 25.26 | 30.94 | 13.14 | 23.45 | 29.05 | 14.97 | -8.38 | -14.36 | 37.06 | 5.22 | 5.16 | 9.37 | 142.75 | 33.86 | 0.33 | -5.71 | -26.67 | 38.42 | 0.0 | 0.0 | 9.12 | 0.0 | 8.31 | 16.3 | 0.0 | 0.0 | 22.41 | -13.14 | 5.61 | 47.83 | -6.62 | 4.11 | -1.7 | 50.44 | 30.04 | 20.71 | -7.42 | 10.22 | 0.05 | 4.38 | 0.32 |
| 23Q4 (17) | 10.36 | 14.98 | 34.9 | 18.0 | 16.88 | 157.14 | 7.0 | 337.5 | 191.67 | 0 | 0 | 0 | 19.75 | -6.71 | 0.51 | 1.12 | -44.55 | 62.32 | 9.46 | 9.36 | 3.05 | 10.64 | 9.24 | 3.58 | 16.34 | 23.69 | -7.74 | 35.22 | -1.57 | 1.29 | 3.86 | -35.67 | -44.86 | 0.35 | -18.6 | -18.6 | 38.42 | 0.0 | 0.0 | 9.12 | 0.0 | 8.31 | 16.3 | 0.0 | 0.0 | 25.8 | 3.74 | 3.16 | 51.22 | 1.85 | 3.0 | -3.43 | -43.51 | -40.57 | 22.37 | -0.49 | -0.89 | 0.05 | 1.27 | 4.08 |
| 23Q3 (16) | 9.01 | -3.33 | 19.18 | 15.4 | -10.98 | 129.85 | 1.6 | 33.33 | -33.33 | 0 | 0 | 0 | 21.17 | -13.38 | -1.9 | 2.02 | -12.93 | -6.91 | 8.65 | -25.43 | 16.42 | 9.74 | -25.09 | 21.89 | 13.21 | -14.11 | -17.49 | 35.78 | 5.02 | 3.8 | 6.0 | -14.29 | -9.09 | 0.43 | -2.27 | -15.69 | 38.42 | 0.0 | -0.77 | 9.12 | 0.0 | 8.31 | 16.3 | 0.0 | 0.0 | 24.87 | 8.89 | 4.36 | 50.29 | 4.21 | 3.58 | -2.39 | 19.53 | 8.43 | 22.48 | 13.14 | 5.94 | 0.05 | -0.45 | 3.16 |
| 23Q2 (15) | 9.32 | 11.48 | 9.78 | 17.3 | 64.76 | 1472.73 | 1.2 | -33.33 | -33.33 | 0 | 0 | 0 | 24.44 | 3.87 | 1.24 | 2.32 | 27.47 | 19.59 | 11.6 | 28.18 | 18.49 | 13.00 | 27.75 | 23.51 | 15.38 | -12.01 | -10.69 | 34.07 | -3.32 | 2.1 | 7.0 | 0.0 | 12.9 | 0.44 | -2.22 | -20.0 | 38.42 | 0.0 | -0.77 | 9.12 | 8.31 | 8.31 | 16.3 | 0.0 | 0.0 | 22.84 | 7.63 | 5.4 | 48.26 | 5.05 | 4.05 | -2.97 | -22.22 | -6.83 | 19.87 | 5.75 | 5.19 | 0.05 | -4.67 | 4.82 |
| 23Q1 (14) | 8.36 | 8.85 | 31.86 | 10.5 | 50.0 | 950.0 | 1.8 | -25.0 | 50.0 | 0 | 0 | 0 | 23.53 | 19.75 | -1.88 | 1.82 | 163.77 | 0.55 | 9.05 | -1.42 | 28.55 | 10.18 | -0.92 | 32.96 | 17.48 | -1.3 | 13.65 | 35.24 | 1.35 | 3.34 | 7.0 | 0.0 | 150.0 | 0.45 | 4.65 | -21.05 | 38.42 | 0.0 | -0.77 | 8.42 | 0.0 | 26.81 | 16.3 | 0.0 | -1.81 | 21.22 | -15.15 | -32.36 | 45.94 | -7.62 | -15.88 | -2.43 | 0.41 | -52.83 | 18.79 | -16.75 | -36.9 | 0.05 | 8.3 | 13.26 |
| 22Q4 (13) | 7.68 | 1.59 | 19.81 | 7.0 | 4.48 | 366.67 | 2.4 | 0.0 | 300.0 | 0 | 0 | 0 | 19.65 | -8.94 | -15.52 | 0.69 | -68.2 | -1.43 | 9.18 | 23.55 | -18.54 | 10.27 | 28.55 | -18.81 | 17.71 | 10.62 | 15.83 | 34.77 | 0.87 | 6.33 | 7.0 | 6.06 | 141.38 | 0.43 | -15.69 | -27.12 | 38.42 | -0.77 | -0.77 | 8.42 | 0.0 | 26.81 | 16.3 | 0.0 | -1.81 | 25.01 | 4.95 | -15.36 | 49.73 | 2.43 | -5.8 | -2.44 | 6.51 | -9.91 | 22.57 | 6.36 | -17.42 | 0.05 | 0.38 | 5.47 |
| 22Q3 (12) | 7.56 | -10.95 | -52.3 | 6.7 | 509.09 | 0 | 2.4 | 33.33 | 0 | 0 | 0 | 0 | 21.58 | -10.6 | -0.09 | 2.17 | 11.86 | -81.98 | 7.43 | -24.11 | -10.7 | 7.99 | -24.09 | -20.5 | 16.01 | -7.03 | -4.53 | 34.47 | 3.3 | 6.29 | 6.6 | 6.45 | 120.0 | 0.51 | -7.27 | -25.0 | 38.72 | 0.0 | 0.0 | 8.42 | 0.0 | 26.81 | 16.3 | 0.0 | -1.81 | 23.83 | 9.97 | -17.14 | 48.55 | 4.68 | -6.63 | -2.61 | 6.12 | -33.16 | 21.22 | 12.33 | -20.82 | 0.05 | 1.15 | 11.13 |
| 22Q2 (11) | 8.49 | 33.91 | 7.2 | 1.1 | 10.0 | 10.0 | 1.8 | 50.0 | 0 | 0 | 0 | 0 | 24.14 | 0.67 | 4.46 | 1.94 | 7.18 | -6.28 | 9.79 | 39.06 | 3.71 | 10.53 | 37.52 | -8.63 | 17.22 | 11.96 | -4.33 | 33.37 | -2.14 | 1.06 | 6.2 | 121.43 | -31.11 | 0.55 | -3.51 | -19.12 | 38.72 | 0.0 | 0.0 | 8.42 | 26.81 | 73.61 | 16.3 | -1.81 | 2.32 | 21.67 | -30.92 | -24.34 | 46.38 | -15.07 | -6.15 | -2.78 | -74.84 | -38.31 | 18.89 | -36.57 | -29.06 | 0.04 | 3.01 | 9.47 |
| 22Q1 (10) | 6.34 | -1.09 | -20.05 | 1.0 | -33.33 | 0 | 1.2 | 100.0 | 0 | 0 | 0 | 0 | 23.98 | 3.1 | 13.7 | 1.81 | 158.57 | -3.21 | 7.04 | -37.53 | 22.65 | 7.66 | -39.5 | 6.36 | 15.38 | 0.59 | -1.6 | 34.1 | 4.28 | 4.28 | 2.8 | -3.45 | -68.89 | 0.57 | -3.39 | -12.31 | 38.72 | 0.0 | 0.0 | 6.64 | 0.0 | 36.91 | 16.6 | 0.0 | 4.21 | 31.37 | 6.16 | 18.51 | 54.61 | 3.45 | 15.58 | -1.59 | 28.38 | 35.63 | 29.78 | 8.96 | 24.08 | 0.04 | 0.84 | 5.91 |
| 21Q4 (9) | 6.41 | -59.56 | -23.14 | 1.5 | 0 | 0 | 0.6 | 0 | 0 | 0 | 0 | 0 | 23.26 | 7.69 | 37.15 | 0.7 | -94.19 | -34.58 | 11.27 | 35.46 | 96.68 | 12.65 | 25.87 | 69.41 | 15.29 | -8.83 | 10.72 | 32.7 | 0.83 | 2.09 | 2.9 | -3.33 | -67.78 | 0.59 | -13.24 | -13.24 | 38.72 | 0.0 | 0.0 | 6.64 | 0.0 | 36.91 | 16.6 | 0.0 | 4.21 | 29.55 | 2.75 | 24.21 | 52.79 | 1.52 | 18.44 | -2.22 | -13.27 | -55.24 | 27.33 | 1.98 | 22.23 | 0.04 | 5.76 | 6.51 |
| 21Q3 (8) | 15.85 | 100.13 | 17.58 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 21.6 | -6.53 | 4.05 | 12.04 | 481.64 | -13.94 | 8.32 | -11.86 | 44.44 | 10.05 | -12.76 | 32.37 | 16.77 | -6.83 | 44.94 | 32.43 | -1.79 | 10.61 | 3.0 | -66.67 | -58.33 | 0.68 | 0.0 | -11.69 | 38.72 | 0.0 | 0.0 | 6.64 | 36.91 | 36.91 | 16.6 | 4.21 | 4.21 | 28.76 | 0.42 | 26.03 | 52.0 | 5.22 | 19.27 | -1.96 | 2.49 | 42.35 | 26.8 | 0.64 | 38.0 | 0.04 | -0.36 | -0.64 |
| 21Q2 (7) | 7.92 | -0.13 | -33.28 | 1.0 | 0 | -70.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | 23.11 | 9.58 | 10.42 | 2.07 | 10.7 | 21.05 | 9.44 | 64.46 | 16.4 | 11.52 | 60.08 | 0 | 18.0 | 15.16 | 42.86 | 33.02 | 0.98 | 17.8 | 9.0 | 0.0 | 15.38 | 0.68 | 4.62 | -6.85 | 38.72 | 0.0 | 0.0 | 4.85 | 0.0 | 0.0 | 15.93 | 0.0 | -5.68 | 28.64 | 8.2 | 263.91 | 49.42 | 4.59 | 66.9 | -2.01 | 18.62 | 43.85 | 26.63 | 10.96 | 520.75 | 0.04 | -0.34 | -15.62 |
| 21Q1 (6) | 7.93 | -4.92 | -24.48 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 21.09 | 24.35 | 16.78 | 1.87 | 74.77 | 55.83 | 5.74 | 0.17 | 29.28 | 7.20 | -3.63 | 0 | 15.63 | 13.18 | 13.59 | 32.7 | 2.09 | 14.46 | 9.0 | 0.0 | -9.09 | 0.65 | -4.41 | -14.47 | 38.72 | 0.0 | 0.0 | 4.85 | 0.0 | 18.0 | 15.93 | 0.0 | -5.68 | 26.47 | 11.27 | 109.91 | 47.25 | 6.01 | 40.58 | -2.47 | -72.73 | 32.88 | 24.0 | 7.33 | 168.76 | 0.04 | 1.41 | -10.97 |
| 20Q4 (5) | 8.34 | -38.13 | -28.41 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 16.96 | -18.3 | 5.41 | 1.07 | -92.35 | 613.33 | 5.73 | -0.52 | -6.37 | 7.47 | -1.65 | 0 | 13.81 | 19.36 | 6.56 | 32.03 | 9.24 | 10.79 | 9.0 | 25.0 | -14.29 | 0.68 | -11.69 | -19.05 | 38.72 | 0.0 | 0.0 | 4.85 | 0.0 | 18.0 | 15.93 | 0.0 | -5.68 | 23.79 | 4.25 | 108.5 | 44.57 | 2.22 | 37.52 | -1.43 | 57.94 | 15.88 | 22.36 | 15.14 | 130.28 | 0.04 | -1.33 | -8.94 |
| 20Q3 (4) | 13.48 | 13.56 | 0.0 | 0 | -100.0 | 0.0 | 3.8 | -61.81 | 0.0 | 0 | 0 | 0.0 | 20.76 | -0.81 | 0.0 | 13.99 | 718.13 | 0.0 | 5.76 | -28.98 | 0.0 | 7.59 | 0 | 0.0 | 11.57 | -8.17 | 0.0 | 29.32 | 4.6 | 0.0 | 7.2 | -7.69 | 0.0 | 0.77 | 5.48 | 0.0 | 38.72 | 0.0 | 0.0 | 4.85 | 0.0 | 0.0 | 15.93 | -5.68 | 0.0 | 22.82 | 189.96 | 0.0 | 43.6 | 47.25 | 0.0 | -3.4 | 5.03 | 0.0 | 19.42 | 352.68 | 0.0 | 0.04 | -15.38 | 0.0 |
