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) | 14.07 | 33.36 | 3.82 | -21.07 | 0.06 | -98.02 | 0 | 0 | 48.94 | 11.89 | 5.14 | 13.47 | 12.41 | 10.41 | 25.36 | -1.32 | 10.04 | -5.1 | 0 | 0 | 0.32 | 23.08 | 0.35 | 29.63 | 7.58 | 0.0 | 7.14 | 6.89 | 3.26 | -15.1 | 20.84 | 11.62 | 31.24 | 7.06 | -3.32 | 0 | 17.52 | 13.69 | 0.00 | 0 |
| 2022 (9) | 10.55 | 2.03 | 4.84 | 21.0 | 3.03 | 7475.0 | 0 | 0 | 43.74 | 18.89 | 4.53 | 89.54 | 11.24 | 37.41 | 25.70 | 15.58 | 10.58 | 28.4 | 0 | 0 | 0.26 | -92.0 | 0.27 | 58.82 | 7.58 | 0.0 | 6.68 | 3.73 | 3.84 | 13.95 | 18.67 | 14.82 | 29.18 | 11.89 | -3.26 | 0 | 15.41 | 24.07 | 0.00 | 0 |
| 2021 (8) | 10.34 | 3.71 | 4.0 | 0.0 | 0.04 | 0.0 | 0 | 0 | 36.79 | 7.48 | 2.39 | 141.41 | 8.18 | -14.52 | 22.23 | -20.47 | 8.24 | 36.2 | 0 | 0 | 3.25 | -0.91 | 0.17 | 41.67 | 7.58 | 0.0 | 6.44 | 1.58 | 3.37 | 2.74 | 16.26 | 9.42 | 26.08 | 6.54 | -3.84 | 0 | 12.42 | 8.09 | 0.00 | 0 |
| 2020 (7) | 9.97 | 34.37 | 4.0 | 300.0 | 0.04 | 0 | 0 | 0 | 34.23 | -25.2 | 0.99 | -84.91 | 9.57 | 12.72 | 27.96 | 50.69 | 6.05 | -19.33 | 0 | 0 | 3.28 | 0 | 0.12 | 0.0 | 7.58 | 0.0 | 6.34 | 11.62 | 3.28 | 44.49 | 14.86 | -23.12 | 24.48 | -10.3 | -3.37 | 0 | 11.49 | -28.41 | 0.00 | 0 |
| 2019 (6) | 7.42 | -18.55 | 1.0 | 40.85 | 0 | 0 | 0 | 0 | 45.76 | 8.33 | 6.56 | 30.68 | 8.49 | -0.47 | 18.55 | -8.13 | 7.5 | -14.68 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | 7.58 | 0.0 | 5.68 | 9.65 | 2.27 | 50.33 | 19.33 | 8.66 | 27.29 | 11.52 | -3.28 | 0 | 16.05 | 3.41 | 0.00 | 0 |
| 2018 (5) | 9.11 | -19.95 | 0.71 | 0 | 0 | 0 | 0 | 0 | 42.24 | -2.36 | 5.02 | -8.73 | 8.53 | 0.24 | 20.19 | 2.66 | 8.79 | 32.78 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | 7.58 | 0.0 | 5.18 | 11.88 | 1.51 | 184.91 | 17.79 | -3.26 | 24.47 | 3.91 | -2.27 | 0 | 15.52 | -8.06 | 0.00 | 0 |
| 2017 (4) | 11.38 | -0.44 | 0 | 0 | 0 | 0 | 0 | 0 | 43.26 | -3.03 | 5.5 | -20.06 | 8.51 | 1.07 | 19.67 | 4.22 | 6.62 | -5.7 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | 7.58 | 0.0 | 4.63 | 17.51 | 0.53 | 0 | 18.39 | 23.26 | 23.55 | 24.87 | -1.51 | 0 | 16.88 | 17.3 | 0.00 | 0 |
| 2016 (3) | 11.43 | 21.21 | 2.7 | 0 | 0 | 0 | 0 | 0 | 44.61 | 13.08 | 6.88 | 10.97 | 8.42 | 19.43 | 18.87 | 5.62 | 7.02 | -2.23 | 0 | 0 | 0.03 | -95.89 | 0.12 | 0.0 | 7.58 | 0.8 | 3.94 | 18.67 | 0 | 0 | 14.92 | 23.1 | 18.86 | 22.07 | -0.53 | 0 | 14.39 | 15.12 | 0.00 | 0 |
| 2015 (2) | 9.43 | 78.26 | 0 | 0 | 0 | 0 | 0 | 0 | 39.45 | 12.49 | 6.2 | 27.31 | 7.05 | -0.7 | 17.87 | -11.73 | 7.18 | 11.66 | 0 | 0 | 0.73 | 0 | 0.12 | 0.0 | 7.52 | 4.88 | 3.32 | 16.9 | 0 | 0 | 12.12 | 35.42 | 15.45 | 31.04 | 0.38 | -61.22 | 12.5 | 25.88 | 0.00 | 0 |
| 2014 (1) | 5.29 | 7.3 | 0 | 0 | 0 | 0 | 0 | 0 | 35.07 | 16.13 | 4.87 | 46.25 | 7.1 | 25.66 | 20.25 | 8.21 | 6.43 | 9.54 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | 7.17 | 0.0 | 2.84 | 13.6 | 0 | 0 | 8.95 | 28.78 | 11.79 | 24.76 | 0.98 | 250.0 | 9.93 | 37.34 | 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) | 7.73 | -58.95 | -44.27 | 0.39 | -89.79 | -89.79 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 13.59 | 12.78 | 1.8 | 1.36 | 21.43 | -3.55 | 13.02 | 7.87 | 5.0 | 25.73 | 7.36 | -2.51 | 11.34 | 5.49 | 20.13 | 0 | 0 | 0 | 3.07 | 958.62 | 830.3 | 0.33 | -10.81 | -10.81 | 10.27 | 35.49 | 35.49 | 7.65 | 0.0 | 7.14 | 3.32 | 0.0 | 1.84 | 21.61 | 6.72 | 12.38 | 32.58 | 4.36 | 9.96 | -1.48 | 33.93 | 49.14 | 20.13 | 11.77 | 23.35 | 0.00 | 0 | 0 |
| 24Q2 (19) | 18.83 | 1.35 | 94.52 | 3.82 | 0.0 | -12.39 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 12.05 | -2.43 | 2.73 | 1.12 | -57.74 | -0.88 | 12.07 | -0.9 | 6.72 | 23.97 | -1.53 | -1.84 | 10.75 | 3.97 | 14.85 | 0 | 0 | 0 | 0.29 | -6.45 | -14.71 | 0.37 | -9.76 | 15.62 | 7.58 | 0.0 | 0.0 | 7.65 | 7.14 | 7.14 | 3.32 | 1.84 | 1.84 | 20.25 | -13.76 | 13.64 | 31.22 | -7.88 | 10.59 | -2.24 | 11.46 | 38.96 | 18.01 | -14.03 | 27.28 | 0.00 | 0 | 0 |
| 24Q1 (18) | 18.58 | 32.05 | 15.12 | 3.82 | 0.0 | -12.39 | 0.06 | 0.0 | 50.0 | 0 | 0 | 0 | 12.35 | -2.06 | 9.78 | 2.65 | 59.64 | 178.95 | 12.18 | -1.85 | 18.95 | 24.34 | -4.01 | 5.09 | 10.34 | 2.99 | 1.67 | 0 | 0 | 0 | 0.31 | -3.12 | 24.0 | 0.41 | 17.14 | 20.59 | 7.58 | 0.0 | 0.0 | 7.14 | 0.0 | 6.89 | 3.26 | 0.0 | -15.1 | 23.48 | 12.67 | 19.73 | 33.89 | 8.48 | 12.48 | -2.53 | 23.8 | 17.59 | 20.95 | 19.58 | 26.66 | 0.00 | 0 | 0 |
| 23Q4 (17) | 14.07 | 1.44 | 33.36 | 3.82 | 0.0 | -21.07 | 0.06 | 0.0 | -98.02 | 0 | 0 | 0 | 12.61 | -5.54 | 18.4 | 1.66 | 17.73 | 67.68 | 12.41 | 0.08 | 10.41 | 25.36 | -3.93 | -1.32 | 10.04 | 6.36 | -5.1 | 0 | 0 | 0 | 0.32 | -3.03 | 23.08 | 0.35 | -5.41 | 29.63 | 7.58 | 0.0 | 0.0 | 7.14 | 0.0 | 6.89 | 3.26 | 0.0 | -15.1 | 20.84 | 8.37 | 11.62 | 31.24 | 5.43 | 7.06 | -3.32 | -14.09 | -1.84 | 17.52 | 7.35 | 13.69 | 0.00 | 0 | 0 |
| 23Q3 (16) | 13.87 | 43.29 | 67.31 | 3.82 | -12.39 | -23.45 | 0.06 | 0.0 | -98.01 | 0 | 0 | 0 | 13.35 | 13.81 | 5.2 | 1.41 | 24.78 | -25.79 | 12.4 | 9.64 | 6.16 | 26.39 | 8.1 | -4.98 | 9.44 | 0.85 | 10.02 | 0 | 0 | 0 | 0.33 | -2.94 | 26.92 | 0.37 | 15.62 | 27.59 | 7.58 | 0.0 | 0.0 | 7.14 | 0.0 | 6.89 | 3.26 | 0.0 | -15.1 | 19.23 | 7.91 | 9.32 | 29.63 | 4.96 | 5.44 | -2.91 | 20.71 | 10.74 | 16.32 | 15.34 | 13.89 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.68 | -40.02 | 6.61 | 4.36 | 0.0 | 16.89 | 0.06 | 50.0 | -98.01 | 0 | 0 | 0 | 11.73 | 4.27 | 21.93 | 1.13 | 18.95 | 21.51 | 11.31 | 10.45 | 19.94 | 24.42 | 5.42 | -0.39 | 9.36 | -7.96 | 4.12 | 0 | 0 | 0 | 0.34 | 36.0 | 30.77 | 0.32 | -5.88 | 0.0 | 7.58 | 0.0 | 0.0 | 7.14 | 6.89 | 6.89 | 3.26 | -15.1 | -15.1 | 17.82 | -9.13 | 13.65 | 28.23 | -6.31 | 7.75 | -3.67 | -19.54 | -7.31 | 14.15 | -14.45 | 15.42 | 0.00 | 0 | 0 |
| 23Q1 (14) | 16.14 | 52.99 | 0.81 | 4.36 | -9.92 | -1.8 | 0.04 | -98.68 | -98.67 | 0 | 0 | 0 | 11.25 | 5.63 | 4.36 | 0.95 | -4.04 | 35.71 | 10.24 | -8.9 | -4.74 | 23.16 | -9.87 | -18.81 | 10.17 | -3.88 | 27.44 | 0 | 0 | 0 | 0.25 | -3.85 | -13.79 | 0.34 | 25.93 | 0.0 | 7.58 | 0.0 | 0.0 | 6.68 | 0.0 | 3.73 | 3.84 | 0.0 | 13.95 | 19.61 | 5.03 | 15.62 | 30.13 | 3.26 | 12.51 | -3.07 | 5.83 | -6.97 | 16.54 | 7.33 | 17.39 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.55 | 27.26 | 2.03 | 4.84 | -3.01 | 21.0 | 3.03 | 0.33 | 7475.0 | 0 | 0 | 0 | 10.65 | -16.08 | 18.86 | 0.99 | -47.89 | 200.0 | 11.24 | -3.77 | 37.41 | 25.70 | -7.49 | 15.54 | 10.58 | 23.31 | 28.4 | 0 | 0 | 0 | 0.26 | 0.0 | -92.0 | 0.27 | -6.9 | 58.82 | 7.58 | 0.0 | 0.0 | 6.68 | 0.0 | 3.73 | 3.84 | 0.0 | 13.95 | 18.67 | 6.14 | 14.82 | 29.18 | 3.84 | 11.89 | -3.26 | 0.0 | 15.1 | 15.41 | 7.54 | 24.07 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.29 | -8.7 | -18.0 | 4.99 | 33.78 | 24.75 | 3.02 | 0.33 | 7450.0 | 0 | 0 | 0 | 12.69 | 31.91 | 39.3 | 1.9 | 104.3 | 413.51 | 11.68 | 23.86 | 46.55 | 27.78 | 13.31 | 35.99 | 8.58 | -4.56 | 0.47 | 0 | 0 | 0 | 0.26 | 0.0 | -92.02 | 0.29 | -9.38 | 107.14 | 7.58 | 0.0 | 0.0 | 6.68 | 0.0 | 3.73 | 3.84 | 0.0 | 13.95 | 17.59 | 12.18 | 10.49 | 28.1 | 7.25 | 9.17 | -3.26 | 4.68 | 16.62 | 14.33 | 16.88 | 19.32 | 0.00 | 0 | 0 |
| 22Q2 (11) | 9.08 | -43.29 | -29.72 | 3.73 | -15.99 | -6.75 | 3.01 | 0.33 | 7425.0 | 0 | 0 | 0 | 9.62 | -10.76 | 8.95 | 0.93 | 32.86 | -10.58 | 9.43 | -12.28 | 15.56 | 24.51 | -14.08 | 15.5 | 8.99 | 12.66 | 16.45 | 0 | 0 | 0 | 0.26 | -10.34 | -92.02 | 0.32 | -5.88 | 166.67 | 7.58 | 0.0 | 0.0 | 6.68 | 3.73 | 3.73 | 3.84 | 13.95 | 13.95 | 15.68 | -7.55 | 0.77 | 26.2 | -2.17 | 3.27 | -3.42 | -19.16 | 5.52 | 12.26 | -12.99 | 2.68 | 0.00 | 0 | 0 |
| 22Q1 (10) | 16.01 | 54.84 | 68.7 | 4.44 | 11.0 | 11.0 | 3.0 | 7400.0 | 7400.0 | 0 | 0 | 0 | 10.78 | 20.31 | 9.11 | 0.7 | 112.12 | 7.69 | 10.75 | 31.42 | 7.72 | 28.53 | 28.28 | -0.75 | 7.98 | -3.16 | 18.05 | 0 | 0 | 0 | 0.29 | -91.08 | -91.13 | 0.34 | 100.0 | 183.33 | 7.58 | 0.0 | 0.0 | 6.44 | 0.0 | 1.58 | 3.37 | 0.0 | 2.74 | 16.96 | 4.31 | 9.35 | 26.78 | 2.68 | 6.57 | -2.87 | 25.26 | 17.53 | 14.09 | 13.45 | 17.12 | 0.00 | 0 | 0 |
| 21Q4 (9) | 10.34 | 2.27 | 3.71 | 4.0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 8.96 | -1.65 | -20.0 | 0.33 | -10.81 | -72.5 | 8.18 | 2.63 | -14.52 | 22.24 | 8.89 | -20.43 | 8.24 | -3.51 | 36.2 | 0 | 0 | 0 | 3.25 | -0.31 | -0.91 | 0.17 | 21.43 | 41.67 | 7.58 | 0.0 | 0.0 | 6.44 | 0.0 | 1.58 | 3.37 | 0.0 | 2.74 | 16.26 | 2.14 | 9.42 | 26.08 | 1.32 | 6.54 | -3.84 | 1.79 | -13.95 | 12.42 | 3.41 | 8.09 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.11 | -21.75 | -5.25 | 4.0 | 0.0 | -9.91 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 9.11 | 3.17 | 6.67 | 0.37 | -64.42 | 511.11 | 7.97 | -2.33 | 2.18 | 20.43 | -3.76 | -10.15 | 8.54 | 10.62 | 42.57 | 0 | 0 | 0 | 3.26 | 0.0 | -0.31 | 0.14 | 16.67 | 16.67 | 7.58 | 0.0 | 0.0 | 6.44 | 0.0 | 1.58 | 3.37 | 0.0 | 2.74 | 15.92 | 2.31 | 16.54 | 25.74 | 1.46 | 10.57 | -3.91 | -8.01 | -3.17 | 12.01 | 0.59 | 21.68 | 0.00 | 0 | 0 |
| 21Q2 (7) | 12.92 | 36.14 | 42.76 | 4.0 | 0.0 | 830.23 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 8.83 | -10.63 | 73.14 | 1.04 | 60.0 | 236.84 | 8.16 | -18.24 | 27.7 | 21.22 | -26.17 | 0 | 7.72 | 14.2 | 14.37 | 0 | 0 | 0 | 3.26 | -0.31 | 0.0 | 0.12 | 0.0 | 0.0 | 7.58 | 0.0 | 0.0 | 6.44 | 1.58 | 1.58 | 3.37 | 2.74 | 2.74 | 15.56 | 0.32 | 13.08 | 25.37 | 0.96 | 8.51 | -3.62 | -4.02 | 15.62 | 11.94 | -0.75 | 26.08 | 0.00 | 0 | 0 |
| 21Q1 (6) | 9.49 | -4.81 | -26.15 | 4.0 | 0.0 | 0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 9.88 | -11.79 | 5.11 | 0.65 | -45.83 | 1.56 | 9.98 | 4.28 | 42.78 | 28.74 | 2.84 | 0 | 6.76 | 11.74 | -1.74 | 0 | 0 | 0 | 3.27 | -0.3 | 13.15 | 0.12 | 0.0 | 0.0 | 7.58 | 0.0 | 0.0 | 6.34 | 0.0 | 11.62 | 3.28 | 0.0 | 44.49 | 15.51 | 4.37 | -22.33 | 25.13 | 2.66 | -10.03 | -3.48 | -3.26 | 13.65 | 12.03 | 4.7 | -24.53 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.97 | -6.56 | 34.37 | 4.0 | -9.91 | 300.0 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 11.2 | 31.15 | -0.62 | 1.2 | 1433.33 | -40.0 | 9.57 | 22.69 | 12.72 | 27.95 | 22.94 | 0 | 6.05 | 1.0 | -19.33 | 0 | 0 | 0 | 3.28 | 0.31 | 0 | 0.12 | 0.0 | 0.0 | 7.58 | 0.0 | 0.0 | 6.34 | 0.0 | 11.62 | 3.28 | 0.0 | 44.49 | 14.86 | 8.78 | -23.12 | 24.48 | 5.15 | -10.3 | -3.37 | 11.08 | -2.74 | 11.49 | 16.41 | -28.41 | 0.00 | 0 | 0 |
| 20Q3 (4) | 10.67 | 17.9 | 0.0 | 4.44 | 932.56 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 8.54 | 67.45 | 0.0 | -0.09 | 88.16 | 0.0 | 7.8 | 22.07 | 0.0 | 22.73 | 0 | 0.0 | 5.99 | -11.26 | 0.0 | 0 | 0 | 0.0 | 3.27 | 0.31 | 0.0 | 0.12 | 0.0 | 0.0 | 7.58 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 13.66 | -0.73 | 0.0 | 23.28 | -0.43 | 0.0 | -3.79 | 11.66 | 0.0 | 9.87 | 4.22 | 0.0 | 0.00 | 0 | 0.0 |
