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) | 12.87 | 6.1 | 0 | 0 | 1.09 | -14.84 | 0 | 0 | 33.37 | -0.39 | 5.34 | -14.15 | 7.79 | 14.39 | 23.34 | 14.84 | 7.39 | -17.8 | 0 | 0 | 5.32 | 33.67 | 0.1 | 25.0 | 6.03 | 0.0 | 4.45 | 16.19 | 1.37 | -13.29 | 17.4 | 8.07 | 23.22 | 8.0 | -1.7 | 0 | 15.7 | 6.59 | 0.00 | -31.28 |
| 2022 (9) | 12.13 | -12.92 | 0 | 0 | 1.28 | 113.33 | 0 | 0 | 33.5 | 3.62 | 6.22 | 14.55 | 6.81 | 19.68 | 20.33 | 15.5 | 8.99 | 26.98 | 0 | 0 | 3.98 | 25.16 | 0.08 | 33.33 | 6.03 | 0.0 | 3.83 | 16.77 | 1.58 | 7.48 | 16.1 | 30.47 | 21.5 | 25.88 | -1.37 | 0 | 14.73 | 36.9 | 0.00 | -42.09 |
| 2021 (8) | 13.93 | 51.41 | 4.34 | 6.63 | 0.6 | 650.0 | 0 | 0 | 32.33 | 27.38 | 5.43 | 44.8 | 5.69 | -18.48 | 17.60 | -36.01 | 7.08 | 26.2 | 0 | 0 | 3.18 | 548.98 | 0.06 | 0.0 | 6.03 | 0.0 | 3.28 | 12.71 | 1.47 | -6.96 | 12.34 | 47.43 | 17.08 | 32.81 | -1.58 | 0 | 10.76 | 55.94 | 0.01 | -48.96 |
| 2020 (7) | 9.2 | 6.6 | 4.07 | 26.4 | 0.08 | 0 | 0 | 0 | 25.38 | 7.82 | 3.75 | 22.95 | 6.98 | 27.37 | 27.50 | 18.14 | 5.61 | 1.45 | 0 | 0 | 0.49 | 0 | 0.06 | 20.0 | 6.03 | 0.0 | 2.91 | 11.92 | 1.58 | 62.89 | 8.37 | 11.16 | 12.86 | 15.86 | -1.47 | 0 | 6.9 | 15.97 | 0.01 | -36.74 |
| 2019 (6) | 8.63 | 44.56 | 3.22 | 38.2 | 0 | 0 | 0 | 0 | 23.54 | -7.69 | 3.05 | -28.07 | 5.48 | -2.84 | 23.28 | 5.25 | 5.53 | -22.77 | 0 | 0 | 0 | 0 | 0.05 | 0.0 | 6.03 | 0.0 | 2.6 | 19.27 | 0.97 | 46.97 | 7.53 | -1.18 | 11.1 | 6.22 | -1.58 | 0 | 5.95 | -10.53 | 0.02 | -11.99 |
| 2018 (5) | 5.97 | 2.05 | 2.33 | -17.08 | 0 | 0 | 0 | 0 | 25.5 | 6.74 | 4.24 | 7.07 | 5.64 | 2.73 | 22.12 | -3.75 | 7.16 | 36.38 | 0 | 0 | 0 | 0 | 0.05 | -16.67 | 6.03 | 22.56 | 2.18 | 22.47 | 0.66 | 43.48 | 7.62 | 10.12 | 10.45 | 14.08 | -0.97 | 0 | 6.65 | 6.23 | 0.02 | 0 |
| 2017 (4) | 5.85 | -37.37 | 2.81 | -15.87 | 0 | 0 | 0 | 0 | 23.89 | 11.79 | 3.96 | 15.79 | 5.49 | 10.02 | 22.98 | -1.59 | 5.25 | 38.16 | 0.42 | 180.0 | 0 | 0 | 0.06 | -14.29 | 4.92 | 0.0 | 1.78 | 23.61 | 0.46 | 170.59 | 6.92 | 14.38 | 9.16 | 19.58 | -0.66 | 0 | 6.26 | 11.99 | 0.00 | 0 |
| 2016 (3) | 9.34 | 33.05 | 3.34 | 122.67 | 0 | 0 | 0 | 0 | 21.37 | 8.37 | 3.42 | 36.8 | 4.99 | 13.15 | 23.35 | 4.42 | 3.8 | -5.71 | 0.15 | -25.0 | 0 | 0 | 0.07 | -12.5 | 4.92 | 0.0 | 1.44 | 21.01 | 0.17 | 0.0 | 6.05 | 38.76 | 7.66 | 33.92 | -0.46 | 0 | 5.59 | 12.25 | 0.00 | 0 |
| 2015 (2) | 7.02 | 83.77 | 1.5 | 0 | 0.03 | 0.0 | 0 | 0 | 19.72 | 0.0 | 2.5 | -9.42 | 4.41 | 16.67 | 22.36 | 16.67 | 4.03 | -11.62 | 0.2 | -47.37 | 0.36 | -7.69 | 0.08 | 33.33 | 4.92 | 0.0 | 1.19 | 30.77 | 0.17 | 0.0 | 4.36 | -2.46 | 5.72 | 2.88 | 0.62 | -3.12 | 4.98 | -2.54 | 0.00 | 0 |
| 2014 (1) | 3.82 | 92.93 | 0 | 0 | 0.03 | 0.0 | 0 | 0 | 19.72 | 9.56 | 2.76 | -3.5 | 3.78 | -5.03 | 19.17 | -13.31 | 4.56 | 28.09 | 0.38 | 0 | 0.39 | -9.3 | 0.06 | -45.45 | 4.92 | 19.42 | 0.91 | 44.44 | 0.17 | -10.53 | 4.47 | 10.92 | 5.56 | 14.4 | 0.64 | 178.26 | 5.11 | 19.95 | 0.01 | 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) | 5.9 | -44.7 | -41.58 | 4.85 | 623.88 | 1210.81 | 0.84 | 0.0 | -30.58 | 0 | 0 | 0 | 9.64 | 2.55 | 7.35 | 1.87 | 3.31 | 20.65 | 8.81 | -1.01 | 10.12 | 24.24 | -2.81 | -2.63 | 7.96 | 3.24 | 12.43 | 0 | 0 | 0 | 4.69 | -4.29 | 22.77 | 0.1 | 11.11 | 0.0 | 6.03 | 0.0 | 0.0 | 4.98 | 0.0 | 11.91 | 1.7 | 0.0 | 24.09 | 18.53 | 11.29 | 16.25 | 25.21 | 8.01 | 15.85 | -0.67 | -52.27 | 33.0 | 17.86 | 10.18 | 19.54 | 0.00 | -4.22 | -18.71 |
| 24Q2 (19) | 10.67 | -18.92 | -13.95 | 0.67 | 0 | 0 | 0.84 | -12.5 | -37.31 | 0 | 0 | 0 | 9.4 | 8.67 | 18.24 | 1.81 | 20.67 | 34.07 | 8.9 | 11.39 | 22.76 | 24.94 | 6.86 | 9.24 | 7.71 | 6.34 | 9.83 | 0 | 0 | 0 | 4.9 | -4.11 | 35.73 | 0.09 | -10.0 | 12.5 | 6.03 | 0.0 | 0.0 | 4.98 | 11.91 | 11.91 | 1.7 | 24.09 | 24.09 | 16.65 | -11.9 | 15.71 | 23.34 | -5.58 | 15.49 | -0.44 | 38.03 | 75.56 | 16.21 | -10.89 | 28.75 | 0.00 | -7.29 | -27.99 |
| 24Q1 (18) | 13.16 | 2.25 | 4.94 | 0 | 0 | 0 | 0.96 | -11.93 | -26.15 | 0 | 0 | 0 | 8.65 | 0.0 | 10.9 | 1.5 | 2.74 | 54.64 | 7.99 | 2.57 | 16.64 | 23.34 | 0.02 | 10.1 | 7.25 | -1.89 | -10.16 | 0 | 0 | 0 | 5.11 | -3.95 | 36.63 | 0.1 | 0.0 | 25.0 | 6.03 | 0.0 | 0.0 | 4.45 | 0.0 | 16.19 | 1.37 | 0.0 | -13.29 | 18.9 | 8.62 | 10.72 | 24.72 | 6.46 | 10.01 | -0.71 | 58.24 | 44.53 | 18.19 | 15.86 | 15.2 | 0.00 | -6.47 | -15.76 |
| 23Q4 (17) | 12.87 | 27.43 | 6.1 | 0 | -100.0 | 0 | 1.09 | -9.92 | -14.84 | 0 | 0 | 0 | 8.65 | -3.67 | 16.89 | 1.46 | -5.81 | 40.38 | 7.79 | -2.62 | 14.39 | 23.34 | -6.27 | 14.8 | 7.39 | 4.38 | -17.8 | 0 | 0 | 0 | 5.32 | 39.27 | 33.67 | 0.1 | 0.0 | 25.0 | 6.03 | 0.0 | 0.0 | 4.45 | 0.0 | 16.19 | 1.37 | 0.0 | -13.29 | 17.4 | 9.16 | 8.07 | 23.22 | 6.71 | 8.0 | -1.7 | -70.0 | -24.09 | 15.7 | 5.09 | 6.59 | 0.00 | -2.12 | -31.28 |
| 23Q3 (16) | 10.1 | -18.55 | -12.25 | 0.37 | 0 | -77.16 | 1.21 | -9.7 | 2.54 | 0 | 0 | 0 | 8.98 | 12.96 | 4.42 | 1.55 | 14.81 | -7.74 | 8.0 | 10.34 | -3.5 | 24.90 | 9.04 | -0.61 | 7.08 | 0.85 | -15.91 | 0 | 0 | 0 | 3.82 | 5.82 | 2.69 | 0.1 | 25.0 | 25.0 | 6.03 | 0.0 | 0.0 | 4.45 | 0.0 | 16.19 | 1.37 | 0.0 | -13.29 | 15.94 | 10.77 | 5.91 | 21.76 | 7.67 | 6.35 | -1.0 | 44.44 | 3.85 | 14.94 | 18.67 | 6.64 | 0.00 | -15.15 | -39.8 |
| 23Q2 (15) | 12.4 | -1.12 | -13.23 | 0 | 0 | -100.0 | 1.34 | 3.08 | 28.85 | 0 | 0 | 0 | 7.95 | 1.92 | -6.58 | 1.35 | 39.18 | -20.59 | 7.25 | 5.84 | -12.44 | 22.83 | 7.71 | -8.52 | 7.02 | -13.01 | -11.36 | 0 | 0 | 0 | 3.61 | -3.48 | 8.08 | 0.08 | 0.0 | 14.29 | 6.03 | 0.0 | 0.0 | 4.45 | 16.19 | 16.19 | 1.37 | -13.29 | -13.29 | 14.39 | -15.7 | 7.55 | 20.21 | -10.06 | 7.61 | -1.8 | -40.62 | -47.54 | 12.59 | -20.27 | 3.54 | 0.00 | 8.46 | -40.38 |
| 23Q1 (14) | 12.54 | 3.38 | -3.09 | 0 | 0 | -100.0 | 1.3 | 1.56 | 56.63 | 0 | 0 | 0 | 7.8 | 5.41 | -13.24 | 0.97 | -6.73 | -46.41 | 6.85 | 0.59 | -17.77 | 21.20 | 4.29 | -14.87 | 8.07 | -10.23 | 17.47 | 0 | 0 | 0 | 3.74 | -6.03 | 7.16 | 0.08 | 0.0 | 14.29 | 6.03 | 0.0 | 0.0 | 3.83 | 0.0 | 16.77 | 1.58 | 0.0 | 7.48 | 17.07 | 6.02 | 20.72 | 22.47 | 4.51 | 18.95 | -1.28 | 6.57 | -45.45 | 15.79 | 7.2 | 19.08 | 0.00 | -23.71 | -47.52 |
| 22Q4 (13) | 12.13 | 5.39 | -12.92 | 0 | -100.0 | -100.0 | 1.28 | 8.47 | 113.33 | 0 | 0 | 0 | 7.4 | -13.95 | 5.87 | 1.04 | -38.1 | -7.96 | 6.81 | -17.85 | 19.68 | 20.33 | -18.86 | 15.5 | 8.99 | 6.77 | 26.98 | 0 | 0 | 0 | 3.98 | 6.99 | 25.16 | 0.08 | 0.0 | 33.33 | 6.03 | 0.0 | 0.0 | 3.83 | 0.0 | 16.77 | 1.58 | 0.0 | 7.48 | 16.1 | 6.98 | 30.47 | 21.5 | 5.08 | 25.88 | -1.37 | -31.73 | 13.29 | 14.73 | 5.14 | 36.9 | 0.00 | -14.25 | -42.09 |
| 22Q3 (12) | 11.51 | -19.45 | -3.28 | 1.62 | -39.55 | -72.07 | 1.18 | 13.46 | 372.0 | 0 | 0 | 0 | 8.6 | 1.06 | -0.92 | 1.68 | -1.18 | 4.35 | 8.29 | 0.12 | 7.94 | 25.05 | 0.36 | 7.09 | 8.42 | 6.31 | 30.34 | 0 | 0 | 0 | 3.72 | 11.38 | 53.09 | 0.08 | 14.29 | 33.33 | 6.03 | 0.0 | 0.0 | 3.83 | 0.0 | 16.77 | 1.58 | 0.0 | 7.48 | 15.05 | 12.48 | 34.26 | 20.46 | 8.95 | 28.2 | -1.04 | 14.75 | 41.24 | 14.01 | 15.21 | 48.41 | 0.00 | -15.98 | -40.63 |
| 22Q2 (11) | 14.29 | 10.43 | 26.35 | 2.68 | -19.76 | -38.81 | 1.04 | 25.3 | 1200.0 | 0 | 0 | 0 | 8.51 | -5.34 | -3.19 | 1.7 | -6.08 | 21.43 | 8.28 | -0.6 | 2.6 | 24.96 | 0.24 | -3.83 | 7.92 | 15.28 | 34.24 | 0 | 0 | 0 | 3.34 | -4.3 | 67.0 | 0.07 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 3.83 | 16.77 | 31.62 | 1.58 | 7.48 | 0.0 | 13.38 | -5.37 | 35.7 | 18.78 | -0.58 | 30.87 | -1.22 | -38.64 | 27.81 | 12.16 | -8.3 | 48.84 | 0.01 | -4.53 | -44.42 |
| 22Q1 (10) | 12.94 | -7.11 | 34.37 | 3.34 | -23.04 | -16.71 | 0.83 | 38.33 | 937.5 | 0 | 0 | 0 | 8.99 | 28.61 | 14.23 | 1.81 | 60.18 | 40.31 | 8.33 | 46.4 | 15.37 | 24.90 | 41.5 | -4.63 | 6.87 | -2.97 | 16.24 | 0 | 0 | 0 | 3.49 | 9.75 | 263.54 | 0.07 | 16.67 | 16.67 | 6.03 | 0.0 | 0.0 | 3.28 | 0.0 | 12.71 | 1.47 | 0.0 | -6.96 | 14.14 | 14.59 | 46.38 | 18.89 | 10.6 | 33.5 | -0.88 | 44.3 | 44.3 | 13.26 | 23.23 | 64.11 | 0.01 | -15.8 | -48.75 |
| 21Q4 (9) | 13.93 | 17.06 | 51.41 | 4.34 | -25.17 | 6.63 | 0.6 | 140.0 | 650.0 | 0 | 0 | 0 | 6.99 | -19.47 | -6.68 | 1.13 | -29.81 | 0.0 | 5.69 | -25.91 | -18.48 | 17.60 | -24.77 | -35.98 | 7.08 | 9.6 | 26.2 | 0 | 0 | 0 | 3.18 | 30.86 | 548.98 | 0.06 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 3.28 | 0.0 | 12.71 | 1.47 | 0.0 | -6.96 | 12.34 | 10.08 | 47.43 | 17.08 | 7.02 | 32.81 | -1.58 | 10.73 | -7.48 | 10.76 | 13.98 | 55.94 | 0.01 | -12.1 | -48.96 |
| 21Q3 (8) | 11.9 | 5.22 | 79.22 | 5.8 | 32.42 | 37.44 | 0.25 | 212.5 | 0 | 0 | 0 | 0 | 8.68 | -1.25 | 25.07 | 1.61 | 15.0 | 33.06 | 7.68 | -4.83 | 13.78 | 23.39 | -9.88 | -16.37 | 6.46 | 9.49 | 26.17 | 0 | 0 | 0 | 2.43 | 21.5 | 12050.0 | 0.06 | -14.29 | 50.0 | 6.03 | 0.0 | 0.0 | 3.28 | 12.71 | 12.71 | 1.47 | -6.96 | -6.96 | 11.21 | 13.69 | 54.83 | 15.96 | 11.22 | 36.06 | -1.77 | -4.73 | 1.67 | 9.44 | 15.54 | 73.53 | 0.01 | -21.34 | -48.8 |
| 21Q2 (7) | 11.31 | 17.45 | 6.4 | 4.38 | 9.23 | 16.49 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 8.79 | 11.69 | 64.3 | 1.4 | 8.53 | 118.75 | 8.07 | 11.77 | 52.84 | 25.96 | -0.59 | 0 | 5.9 | -0.17 | 6.12 | 0 | 0 | 0 | 2.0 | 108.33 | 9900.0 | 0.07 | 16.67 | 75.0 | 6.03 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 9.86 | 2.07 | 63.52 | 14.35 | 1.41 | 36.41 | -1.69 | -6.96 | 19.14 | 8.17 | 1.11 | 107.36 | 0.01 | -11.96 | -44.96 |
| 21Q1 (6) | 9.63 | 4.67 | -6.96 | 4.01 | -1.47 | 13.28 | 0.08 | 0.0 | 0 | 0 | 0 | 0 | 7.87 | 5.07 | 40.29 | 1.29 | 14.16 | 67.53 | 7.22 | 3.44 | 47.65 | 26.11 | -5.02 | 0 | 5.91 | 5.35 | 13.87 | 0 | 0 | 0 | 0.96 | 95.92 | 0 | 0.06 | 0.0 | 50.0 | 6.03 | 0.0 | 0.0 | 2.91 | 0.0 | 11.92 | 1.58 | 0.0 | 62.89 | 9.66 | 15.41 | 16.39 | 14.15 | 10.03 | 19.21 | -1.58 | -7.48 | 11.24 | 8.08 | 17.1 | 23.93 | 0.01 | -16.16 | -37.34 |
| 20Q4 (5) | 9.2 | 38.55 | 6.6 | 4.07 | -3.55 | 26.4 | 0.08 | 0 | 0 | 0 | 0 | 0 | 7.49 | 7.93 | 20.22 | 1.13 | -6.61 | 94.83 | 6.98 | 3.41 | 27.37 | 27.49 | -1.72 | 0 | 5.61 | 9.57 | 1.45 | 0 | 0 | 0 | 0.49 | 2350.0 | 0 | 0.06 | 50.0 | 20.0 | 6.03 | 0.0 | 0.0 | 2.91 | 0.0 | 11.92 | 1.58 | 0.0 | 62.89 | 8.37 | 15.61 | 11.16 | 12.86 | 9.63 | 15.86 | -1.47 | 18.33 | 6.96 | 6.9 | 26.84 | 15.97 | 0.01 | -11.82 | -36.74 |
| 20Q3 (4) | 6.64 | -37.54 | 0.0 | 4.22 | 12.23 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.94 | 29.72 | 0.0 | 1.21 | 89.06 | 0.0 | 6.75 | 27.84 | 0.0 | 27.97 | 0 | 0.0 | 5.12 | -7.91 | 0.0 | 0 | 0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 7.24 | 20.07 | 0.0 | 11.73 | 11.5 | 0.0 | -1.8 | 13.88 | 0.0 | 5.44 | 38.07 | 0.0 | 0.02 | -15.44 | 0.0 |
