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) | 18.45 | 22.67 | 0.01 | -99.01 | 0 | 0 | 0 | 0 | 93.54 | -3.92 | 8.31 | 2.09 | 24.8 | -6.91 | 26.51 | -3.11 | 22.41 | -12.8 | 2.38 | -1.24 | 0 | 0 | 0.03 | -40.0 | 16.2 | 0.0 | 19.99 | 4.28 | 4.9 | 0.0 | 58.12 | 3.23 | 83.02 | 3.28 | -2.43 | 0 | 55.69 | 2.47 | 0.00 | 0 |
| 2022 (9) | 15.04 | 18.99 | 1.01 | -52.13 | 0 | 0 | 0 | 0 | 97.36 | 9.81 | 8.14 | -7.71 | 26.64 | 11.37 | 27.36 | 1.42 | 25.7 | 2.68 | 2.41 | 0.42 | 0 | 0 | 0.05 | 0.0 | 16.2 | 0.0 | 19.17 | 4.98 | 4.9 | -0.61 | 56.3 | 2.94 | 80.38 | 3.21 | -1.95 | 0 | 54.35 | 5.15 | 0.00 | 0 |
| 2021 (8) | 12.64 | -6.58 | 2.11 | 4120.0 | 0 | 0 | 0 | 0 | 88.66 | 10.99 | 8.82 | 6.14 | 23.92 | 11.46 | 26.98 | 0.42 | 25.03 | 32.29 | 2.4 | -1.23 | 0 | 0 | 0.05 | -16.67 | 16.2 | 0.0 | 18.26 | 4.76 | 4.93 | 0.0 | 54.69 | 5.09 | 77.88 | 4.68 | -3.0 | 0 | 51.69 | 7.73 | 0.00 | 0 |
| 2020 (7) | 13.53 | -14.42 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 79.88 | 0.6 | 8.31 | 21.67 | 21.46 | -0.51 | 26.87 | -1.11 | 18.92 | -4.11 | 2.43 | 0.0 | 0 | 0 | 0.06 | 0.0 | 16.2 | 0.0 | 17.43 | 4.12 | 4.93 | 0.0 | 52.04 | 4.92 | 74.4 | 4.39 | -4.06 | 0 | 47.98 | 6.22 | 0.00 | 0 |
| 2019 (6) | 15.81 | -26.91 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 79.4 | -1.27 | 6.83 | -8.45 | 21.57 | -2.27 | 27.17 | -1.01 | 19.73 | -11.25 | 2.43 | -18.18 | 0 | 0 | 0.06 | -25.0 | 16.2 | 0.0 | 16.74 | 4.69 | 4.93 | 13.59 | 49.6 | -0.22 | 71.27 | 1.77 | -4.43 | 0 | 45.17 | -3.34 | 0.00 | 0 |
| 2018 (5) | 21.63 | -24.45 | 0.03 | -50.0 | 0 | 0 | 0 | 0 | 80.42 | 5.01 | 7.46 | -5.57 | 22.07 | 10.13 | 27.44 | 4.87 | 22.23 | 14.23 | 2.97 | -1.98 | 0 | 0 | 0.08 | -11.11 | 16.2 | 0.0 | 15.99 | 5.2 | 4.34 | 53.36 | 49.71 | -0.2 | 70.03 | 3.23 | -2.98 | 0 | 46.73 | -1.48 | 0.00 | 0 |
| 2017 (4) | 28.63 | -18.22 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 76.58 | 0.39 | 7.9 | -25.19 | 20.04 | -2.48 | 26.17 | -2.86 | 19.46 | 18.51 | 3.03 | -1.3 | 0.01 | -50.0 | 0.09 | 0.0 | 16.2 | 0.0 | 15.2 | 7.5 | 2.83 | 44.39 | 49.81 | -1.03 | 67.84 | 2.11 | -2.38 | 0 | 47.43 | -4.1 | 0.00 | 0 |
| 2016 (3) | 35.01 | 5.1 | 0.06 | 200.0 | 0 | 0 | 0 | 0 | 76.28 | -5.55 | 10.56 | 12.34 | 20.55 | 7.7 | 26.94 | 14.03 | 16.42 | -7.75 | 3.07 | 3.72 | 0.02 | 100.0 | 0.09 | 0.0 | 16.2 | 0.0 | 14.14 | 7.12 | 1.96 | 0.0 | 50.33 | 8.38 | 66.44 | 7.84 | -0.87 | 0 | 49.46 | 5.41 | 0.00 | 0 |
| 2015 (2) | 33.31 | 22.28 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 80.76 | -2.73 | 9.4 | -9.18 | 19.08 | -7.6 | 23.63 | -5.01 | 17.8 | -8.86 | 2.96 | 1.02 | 0.01 | -75.0 | 0.09 | -18.18 | 16.2 | 0.0 | 13.2 | 8.46 | 1.96 | 0.0 | 46.44 | 4.59 | 61.61 | 5.26 | 0.48 | -64.44 | 46.92 | 2.56 | 0.00 | 0 |
| 2014 (1) | 27.24 | 61.85 | 0.02 | -86.67 | 0 | 0 | 0 | 0 | 83.03 | 1.91 | 10.35 | 0.98 | 20.65 | 6.88 | 24.87 | 4.88 | 19.53 | 2.57 | 2.93 | -3.62 | 0.04 | 0 | 0.11 | 0.0 | 16.2 | 0.0 | 12.17 | 9.25 | 1.96 | 0.0 | 44.4 | 5.19 | 58.53 | 5.82 | 1.35 | 181.25 | 45.75 | 7.17 | 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) | 8.32 | -47.34 | -51.96 | 0.14 | 180.0 | 27.27 | 0 | 0 | 0 | 0 | 0 | 0 | 23.55 | 5.65 | 7.49 | 1.88 | -2.08 | -14.16 | 21.61 | -3.91 | -7.57 | 23.00 | -5.59 | -6.82 | 26.02 | 6.46 | 4.21 | 2.38 | 1.28 | -0.42 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 20.82 | 0.0 | 4.15 | 4.9 | 0.0 | 0.0 | 57.81 | 3.36 | 3.07 | 83.54 | 2.3 | 3.15 | -0.92 | -80.39 | 17.86 | 56.89 | 2.65 | 3.49 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.8 | -19.63 | 4.5 | 0.05 | -66.67 | -64.29 | 0 | 0 | 0 | 0 | 0 | 0 | 22.29 | -2.45 | 2.53 | 1.92 | -20.0 | 1.05 | 22.49 | -7.1 | 0.94 | 24.36 | -7.66 | 5.24 | 24.44 | 6.59 | -0.37 | 2.35 | 0.0 | -2.08 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 20.82 | 4.15 | 4.15 | 4.9 | 0.0 | 0.0 | 55.93 | -7.57 | 3.77 | 81.66 | -4.39 | 3.63 | -0.51 | 3.77 | 78.75 | 55.42 | -7.6 | 7.61 | 0.00 | 0 | 0 |
| 24Q1 (18) | 19.66 | 6.56 | 45.74 | 0.15 | 1400.0 | -85.98 | 0 | 0 | 0 | 0 | 0 | 0 | 22.85 | -9.54 | -7.23 | 2.4 | 13.21 | 13.74 | 24.21 | -2.38 | -1.86 | 26.38 | -0.49 | 4.15 | 22.93 | 2.32 | -4.58 | 2.35 | -1.26 | -2.08 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 16.2 | 0.0 | 0.0 | 19.99 | 0.0 | 4.28 | 4.9 | 0.0 | 0.0 | 60.51 | 4.11 | 3.6 | 85.41 | 2.88 | 3.54 | -0.53 | 78.19 | 68.26 | 59.98 | 7.7 | 5.71 | 0.00 | 0 | 0 |
| 23Q4 (17) | 18.45 | 6.52 | 22.67 | 0.01 | -90.91 | -99.01 | 0 | 0 | 0 | 0 | 0 | 0 | 25.26 | 15.29 | -4.43 | 2.12 | -3.2 | -2.75 | 24.8 | 6.07 | -6.91 | 26.51 | 7.4 | -3.11 | 22.41 | -10.25 | -12.8 | 2.38 | -0.42 | -1.24 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 16.2 | 0.0 | 0.0 | 19.99 | 0.0 | 4.28 | 4.9 | 0.0 | 0.0 | 58.12 | 3.62 | 3.23 | 83.02 | 2.51 | 3.28 | -2.43 | -116.96 | -24.62 | 55.69 | 1.31 | 2.47 | 0.00 | 0 | 0 |
| 23Q3 (16) | 17.32 | 14.55 | 31.61 | 0.11 | -21.43 | -96.33 | 0 | 0 | 0 | 0 | 0 | 0 | 21.91 | 0.78 | -6.53 | 2.19 | 15.26 | 26.59 | 23.38 | 4.94 | 6.86 | 24.69 | 6.63 | 7.36 | 24.97 | 1.79 | -17.29 | 2.39 | -0.42 | -0.83 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 16.2 | 0.0 | 0.0 | 19.99 | 0.0 | 4.28 | 4.9 | 0.0 | 0.0 | 56.09 | 4.06 | 3.7 | 80.99 | 2.78 | 3.61 | -1.12 | 53.33 | 25.33 | 54.97 | 6.74 | 4.53 | 0.00 | 0 | 0 |
| 23Q2 (15) | 15.12 | 12.08 | 26.21 | 0.14 | -86.92 | 250.0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.74 | -11.73 | -4.98 | 1.9 | -9.95 | -7.32 | 22.28 | -9.69 | 6.6 | 23.15 | -8.62 | 3.57 | 24.53 | 2.08 | -18.32 | 2.4 | 0.0 | -0.41 | 0 | 0 | 0 | 0.03 | -40.0 | -40.0 | 16.2 | 0.0 | 0.0 | 19.99 | 4.28 | 4.28 | 4.9 | 0.0 | 0.0 | 53.9 | -7.72 | 2.94 | 78.8 | -4.47 | 3.09 | -2.4 | -43.71 | -7.62 | 51.5 | -9.24 | 2.73 | 0.00 | 0 | 0 |
| 23Q1 (14) | 13.49 | -10.31 | 25.84 | 1.07 | 5.94 | 2.88 | 0 | 0 | 0 | 0 | 0 | 0 | 24.63 | -6.81 | 0.08 | 2.11 | -3.21 | -3.21 | 24.67 | -7.39 | 1.77 | 25.33 | -7.41 | -3.46 | 24.03 | -6.5 | -9.73 | 2.4 | -0.41 | -0.41 | 0 | 0 | 0 | 0.05 | 0.0 | 25.0 | 16.2 | 0.0 | 0.0 | 19.17 | 0.0 | 4.98 | 4.9 | 0.0 | -0.61 | 58.41 | 3.75 | 2.71 | 82.49 | 2.63 | 3.04 | -1.67 | 14.36 | -4.38 | 56.74 | 4.4 | 2.66 | 0.00 | 0 | 0 |
| 22Q4 (13) | 15.04 | 14.29 | 18.99 | 1.01 | -66.33 | -52.13 | 0 | 0 | 0 | 0 | 0 | 0 | 26.43 | 12.76 | 9.08 | 2.18 | 26.01 | 26.01 | 26.64 | 21.76 | 11.37 | 27.36 | 19.0 | 1.42 | 25.7 | -14.87 | 2.68 | 2.41 | 0.0 | 0.42 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 19.17 | 0.0 | 4.98 | 4.9 | 0.0 | -0.61 | 56.3 | 4.09 | 2.94 | 80.38 | 2.83 | 3.21 | -1.95 | -30.0 | 35.0 | 54.35 | 3.35 | 5.15 | 0.00 | 0 | 0 |
| 22Q3 (12) | 13.16 | 9.85 | 16.67 | 3.0 | 7400.0 | 5900.0 | 0 | 0 | 0 | 0 | 0 | 0 | 23.44 | 2.45 | 7.62 | 1.73 | -15.61 | -21.36 | 21.88 | 4.69 | 0.69 | 22.99 | 2.86 | -8.2 | 30.19 | 0.53 | 21.24 | 2.41 | 0.0 | 0.42 | 0 | 0 | 0 | 0.05 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 19.17 | 0.0 | 4.98 | 4.9 | 0.0 | -0.61 | 54.09 | 3.3 | 2.77 | 78.17 | 2.26 | 3.1 | -1.5 | 32.74 | 47.55 | 52.59 | 4.91 | 5.67 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.98 | 11.75 | -9.31 | 0.04 | -96.15 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 22.88 | -7.03 | 5.2 | 2.05 | -5.96 | 0.49 | 20.9 | -13.78 | -4.13 | 22.35 | -14.82 | -13.02 | 30.03 | 12.81 | 34.66 | 2.41 | 0.0 | -0.82 | 0 | 0 | 0 | 0.05 | 25.0 | 0.0 | 16.2 | 0.0 | 0.0 | 19.17 | 4.98 | 9.98 | 4.9 | -0.61 | -0.61 | 52.36 | -7.93 | -8.04 | 76.44 | -4.52 | -3.59 | -2.23 | -39.38 | 28.53 | 50.13 | -9.3 | -6.86 | 0.00 | 0 | 0 |
| 22Q1 (10) | 10.72 | -15.19 | 19.24 | 1.04 | -50.71 | 1385.71 | 0 | 0 | 0 | 0 | 0 | 0 | 24.61 | 1.57 | 17.75 | 2.18 | 26.01 | -23.78 | 24.24 | 1.34 | 13.54 | 26.24 | -2.73 | 0.38 | 26.62 | 6.35 | 29.85 | 2.41 | 0.42 | -1.23 | 0 | 0 | 0 | 0.04 | -20.0 | -20.0 | 16.2 | 0.0 | 0.0 | 18.26 | 0.0 | 4.76 | 4.93 | 0.0 | 0.0 | 56.87 | 3.99 | 3.59 | 80.06 | 2.8 | 3.62 | -1.6 | 46.67 | 57.89 | 55.27 | 6.93 | 8.16 | 0.00 | 0 | 0 |
| 21Q4 (9) | 12.64 | 12.06 | -6.58 | 2.11 | 4120.0 | 4120.0 | 0 | 0 | 0 | 0 | 0 | 0 | 24.23 | 11.25 | 8.51 | 1.73 | -21.36 | -23.79 | 23.92 | 10.08 | 11.46 | 26.98 | 7.72 | 0.44 | 25.03 | 0.52 | 32.29 | 2.4 | 0.0 | -1.23 | 0 | 0 | 0 | 0.05 | 0.0 | -16.67 | 16.2 | 0.0 | 0.0 | 18.26 | 0.0 | 4.76 | 4.93 | 0.0 | 0.0 | 54.69 | 3.91 | 5.09 | 77.88 | 2.72 | 4.68 | -3.0 | -4.9 | 26.11 | 51.69 | 3.86 | 7.73 | 0.00 | 0 | 0 |
| 21Q3 (8) | 11.28 | -14.61 | 13.25 | 0.05 | -37.5 | 66.67 | 0 | 0 | 0 | 0 | 0 | 0 | 21.78 | 0.14 | 9.72 | 2.2 | 7.84 | -1.79 | 21.73 | -0.32 | 8.49 | 25.05 | -2.54 | -0.13 | 24.9 | 11.66 | 25.95 | 2.4 | -1.23 | -1.64 | 0 | 0 | -100.0 | 0.05 | 0.0 | -16.67 | 16.2 | 0.0 | 0.0 | 18.26 | 4.76 | 4.76 | 4.93 | 0.0 | 0.0 | 52.63 | -7.57 | 5.77 | 75.82 | -4.38 | 5.13 | -2.86 | 8.33 | 40.66 | 49.77 | -7.53 | 10.75 | 0.00 | 0 | 0 |
| 21Q2 (7) | 13.21 | 46.94 | 20.53 | 0.08 | 14.29 | 300.0 | 0 | 0 | 0 | 0 | 0 | 0 | 21.75 | 4.07 | 17.0 | 2.04 | -28.67 | 4.08 | 21.8 | 2.11 | 10.16 | 25.70 | -1.7 | 0 | 22.3 | 8.78 | 13.03 | 2.43 | -0.41 | -0.41 | 0 | 0 | -100.0 | 0.05 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 17.43 | 0.0 | 0.0 | 4.93 | 0.0 | 0.0 | 56.94 | 3.72 | 19.82 | 79.29 | 2.63 | 13.47 | -3.12 | 17.89 | 42.22 | 53.82 | 5.32 | 27.78 | 0.00 | 0 | 0 |
| 21Q1 (6) | 8.99 | -33.56 | -34.14 | 0.07 | 40.0 | 250.0 | 0 | 0 | 0 | 0 | 0 | 0 | 20.9 | -6.4 | 9.31 | 2.86 | 25.99 | 56.28 | 21.35 | -0.51 | 2.99 | 26.14 | -2.68 | 0 | 20.5 | 8.35 | 6.83 | 2.44 | 0.41 | 0.41 | 0 | 0 | 0 | 0.05 | -16.67 | -16.67 | 16.2 | 0.0 | 0.0 | 17.43 | 0.0 | 4.12 | 4.93 | 0.0 | 0.0 | 54.9 | 5.5 | 6.73 | 77.26 | 3.84 | 5.69 | -3.8 | 6.4 | 26.07 | 51.1 | 6.5 | 10.37 | 0.00 | 0 | 0 |
| 20Q4 (5) | 13.53 | 35.84 | -14.42 | 0.05 | 66.67 | 150.0 | 0 | 0 | 0 | 0 | 0 | 0 | 22.33 | 12.49 | 0.09 | 2.27 | 1.34 | 2.71 | 21.46 | 7.14 | -0.51 | 26.86 | 7.11 | 0 | 18.92 | -4.3 | -4.11 | 2.43 | -0.41 | 0.0 | 0 | -100.0 | 0 | 0.06 | 0.0 | 0.0 | 16.2 | 0.0 | 0.0 | 17.43 | 0.0 | 4.12 | 4.93 | 0.0 | 0.0 | 52.04 | 4.58 | 4.92 | 74.4 | 3.16 | 4.39 | -4.06 | 15.77 | 8.35 | 47.98 | 6.76 | 6.22 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.96 | -9.12 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.85 | 6.78 | 0.0 | 2.24 | 14.29 | 0.0 | 20.03 | 1.21 | 0.0 | 25.08 | 0 | 0.0 | 19.77 | 0.2 | 0.0 | 2.44 | 0.0 | 0.0 | 0.13 | -7.14 | 0.0 | 0.06 | 20.0 | 0.0 | 16.2 | 0.0 | 0.0 | 17.43 | 0.0 | 0.0 | 4.93 | 0.0 | 0.0 | 49.76 | 4.71 | 0.0 | 72.12 | 3.21 | 0.0 | -4.82 | 10.74 | 0.0 | 44.94 | 6.7 | 0.0 | 0.00 | 0 | 0.0 |
