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) | 8.37 | -20.96 | 6.64 | -10.03 | 5.25 | 13.39 | 0 | 0 | 108.57 | -7.4 | 7.43 | -21.04 | 19.17 | -9.79 | 17.66 | -2.58 | 35.78 | -7.45 | 0 | 0 | 13.81 | -30.88 | 0.52 | -8.77 | 18.21 | 0.0 | 10.8 | 9.76 | 1.16 | -17.14 | 34.01 | 2.66 | 45.98 | 3.63 | -1.38 | 0 | 32.63 | 2.06 | 0.05 | -4.03 |
| 2022 (9) | 10.59 | 50.85 | 7.38 | -14.88 | 4.63 | 242.96 | 0 | 0 | 117.24 | 5.12 | 9.41 | 10.45 | 21.25 | -16.44 | 18.13 | -20.51 | 38.66 | -5.41 | 0 | 0 | 19.98 | -16.09 | 0.57 | -22.97 | 18.21 | 0.0 | 9.84 | 9.33 | 1.4 | 3.7 | 33.13 | 10.99 | 44.37 | 10.37 | -1.16 | 0 | 31.97 | 12.37 | 0.05 | -3.24 |
| 2021 (8) | 7.02 | -8.12 | 8.67 | 9.89 | 1.35 | -7.53 | 0 | 0 | 111.53 | 31.97 | 8.52 | 144.13 | 25.43 | 31.97 | 22.80 | -0.0 | 40.87 | 45.76 | 0 | 0 | 23.81 | 67.09 | 0.74 | 7.25 | 18.21 | 0.0 | 9.0 | 4.05 | 1.35 | -13.46 | 29.85 | 20.02 | 40.2 | 14.6 | -1.4 | 0 | 28.45 | 20.96 | 0.05 | -4.11 |
| 2020 (7) | 7.64 | -12.39 | 7.89 | 2.2 | 1.46 | 10.61 | 0 | 0 | 84.51 | -4.39 | 3.49 | -29.07 | 19.27 | 13.02 | 22.80 | 18.21 | 28.04 | 7.72 | 0 | 0 | 14.25 | -17.05 | 0.69 | 15.0 | 18.21 | 0.0 | 8.65 | 6.13 | 1.56 | 54.46 | 24.87 | -3.38 | 35.08 | 0.52 | -1.35 | 0 | 23.52 | -2.73 | 0.06 | -0.05 |
| 2019 (6) | 8.72 | -12.45 | 7.72 | -9.92 | 1.32 | -75.82 | 0 | 0 | 88.39 | -15.14 | 4.92 | -40.65 | 17.05 | -22.25 | 19.29 | -8.38 | 26.03 | -9.18 | 0 | 0 | 17.18 | 37.44 | 0.6 | -6.25 | 18.21 | 0.0 | 8.15 | 11.34 | 1.01 | 18.82 | 25.74 | -3.96 | 34.9 | -0.23 | -1.56 | 0 | 24.18 | -6.24 | 0.06 | 3.7 |
| 2018 (5) | 9.96 | 32.98 | 8.57 | 1.06 | 5.46 | 180.0 | 0 | 0 | 104.16 | 8.72 | 8.29 | 15.78 | 21.93 | 0.0 | 21.05 | -8.02 | 28.66 | 3.77 | 0 | 0 | 12.5 | -16.22 | 0.64 | -4.48 | 18.21 | 0.0 | 7.32 | 10.74 | 0.85 | 57.41 | 26.8 | 11.2 | 34.98 | 11.94 | -1.01 | 0 | 25.79 | 10.92 | 0.05 | -3.07 |
| 2017 (4) | 7.49 | -23.57 | 8.48 | 69.94 | 1.95 | 16.77 | 0 | 0 | 95.81 | 8.8 | 7.16 | -1.65 | 21.93 | 8.67 | 22.89 | -0.12 | 27.62 | 23.8 | 0 | 0 | 14.92 | 0.2 | 0.67 | 4.69 | 18.21 | 0.0 | 6.61 | 12.41 | 0.54 | 1.89 | 24.1 | 9.1 | 31.25 | 9.65 | -0.85 | 0 | 23.25 | 7.89 | 0.05 | -0.36 |
| 2016 (3) | 9.8 | 15.84 | 4.99 | 5.5 | 1.67 | -82.73 | 0 | 0 | 88.06 | 0.15 | 7.28 | 26.61 | 20.18 | 11.92 | 22.92 | 11.76 | 22.31 | 1.23 | 0 | 0 | 14.89 | 39.42 | 0.64 | 18.52 | 18.21 | 0.0 | 5.88 | 10.94 | 0.53 | 0.0 | 22.09 | 15.65 | 28.5 | 14.32 | -0.54 | 0 | 21.55 | 10.06 | 0.06 | 8.4 |
| 2015 (2) | 8.46 | 8.18 | 4.73 | -4.25 | 9.67 | 23.82 | 0 | 0 | 87.93 | -10.26 | 5.75 | -19.24 | 18.03 | -21.44 | 20.50 | -12.46 | 22.04 | -9.04 | 0 | 0 | 10.68 | -28.8 | 0.54 | 5.88 | 18.21 | -0.05 | 5.3 | 15.47 | 0.53 | 0.0 | 19.1 | 4.83 | 24.93 | 6.77 | 0.48 | -9.43 | 19.58 | 4.43 | 0.05 | -0.78 |
| 2014 (1) | 7.82 | 67.81 | 4.94 | 0.41 | 7.81 | -9.19 | 0 | 0 | 97.98 | 8.16 | 7.12 | 47.11 | 22.95 | 17.87 | 23.42 | 8.98 | 24.23 | 13.7 | 0 | 0 | 15.0 | -13.44 | 0.51 | 2.0 | 18.22 | 1.11 | 4.59 | 11.68 | 0.53 | 0.0 | 18.22 | 25.92 | 23.35 | 22.19 | 0.53 | 231.25 | 18.75 | 28.16 | 0.05 | -1.31 |
| 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) | 7.94 | -14.72 | 21.22 | 8.05 | 0.5 | 17.86 | 4.08 | -7.48 | -27.27 | 0 | 0 | 0 | 29.05 | 4.31 | 5.71 | 1.57 | -28.31 | -24.52 | 20.83 | -0.76 | -4.14 | 19.51 | -2.22 | -0.31 | 39.97 | 2.49 | 8.44 | 0 | 0 | 0 | 16.22 | 27.12 | 11.25 | 0.6 | -1.64 | 15.38 | 18.21 | 0.0 | 0.0 | 11.55 | 0.0 | 6.94 | 1.38 | 0.0 | 18.97 | 33.71 | 4.88 | 2.49 | 46.64 | 3.48 | 3.99 | -0.79 | -16.18 | 7.06 | 32.92 | 4.64 | 2.75 | 0.05 | 1.34 | -1.2 |
| 24Q2 (19) | 9.31 | -8.64 | -12.25 | 8.01 | 17.11 | 8.83 | 4.41 | -16.48 | -15.36 | 0 | 0 | 0 | 27.85 | 16.58 | -1.38 | 2.19 | 33.54 | 7.88 | 20.99 | 11.06 | -0.9 | 19.95 | 11.47 | 6.96 | 39.0 | 9.43 | 7.53 | 0 | 0 | 0 | 12.76 | -10.01 | -12.84 | 0.61 | 1.67 | 12.96 | 18.21 | 0.0 | 0.0 | 11.55 | 6.94 | 6.94 | 1.38 | 18.97 | 18.97 | 32.14 | -9.85 | 4.32 | 45.07 | -5.35 | 5.38 | -0.68 | 16.05 | 53.74 | 31.46 | -9.7 | 7.23 | 0.05 | -3.69 | -2.72 |
| 24Q1 (18) | 10.19 | 21.74 | -2.58 | 6.84 | 3.01 | -7.44 | 5.28 | 0.57 | 1.34 | 0 | 0 | 0 | 23.89 | -8.08 | -11.02 | 1.64 | 47.75 | -25.79 | 18.9 | -1.41 | -7.67 | 17.90 | 1.36 | 1.57 | 35.64 | -0.39 | -6.33 | 0 | 0 | 0 | 14.18 | 2.68 | -16.39 | 0.6 | 15.38 | 11.11 | 18.21 | 0.0 | 0.0 | 10.8 | 0.0 | 9.76 | 1.16 | 0.0 | -17.14 | 35.65 | 4.82 | 0.88 | 47.62 | 3.57 | 2.23 | -0.81 | 41.3 | 25.0 | 34.84 | 6.77 | 1.69 | 0.05 | -0.13 | -3.82 |
| 23Q4 (17) | 8.37 | 27.79 | -20.96 | 6.64 | -2.78 | -10.03 | 5.25 | -6.42 | 13.39 | 0 | 0 | 0 | 25.99 | -5.42 | -8.74 | 1.11 | -46.63 | -27.45 | 19.17 | -11.78 | -9.79 | 17.66 | -9.76 | -2.58 | 35.78 | -2.93 | -7.45 | 0 | 0 | 0 | 13.81 | -5.28 | -30.88 | 0.52 | 0.0 | -8.77 | 18.21 | 0.0 | 0.0 | 10.8 | 0.0 | 9.76 | 1.16 | 0.0 | -17.14 | 34.01 | 3.41 | 2.66 | 45.98 | 2.52 | 3.63 | -1.38 | -62.35 | -18.97 | 32.63 | 1.84 | 2.06 | 0.05 | 1.36 | -4.03 |
| 23Q3 (16) | 6.55 | -38.27 | -1.5 | 6.83 | -7.2 | -9.18 | 5.61 | 7.68 | 38.86 | 0 | 0 | 0 | 27.48 | -2.69 | -8.34 | 2.08 | 2.46 | -18.75 | 21.73 | 2.6 | -8.47 | 19.57 | 4.91 | -1.82 | 36.86 | 1.63 | -13.49 | 0 | 0 | 0 | 14.58 | -0.41 | -40.17 | 0.52 | -3.7 | -11.86 | 18.21 | 0.0 | 0.0 | 10.8 | 0.0 | 9.76 | 1.16 | 0.0 | -17.14 | 32.89 | 6.75 | 4.85 | 44.85 | 4.86 | 5.26 | -0.85 | 42.18 | 11.46 | 32.04 | 9.2 | 5.36 | 0.05 | -0.22 | -3.33 |
| 23Q2 (15) | 10.61 | 1.43 | 66.56 | 7.36 | -0.41 | -11.33 | 5.21 | 0.0 | 71.38 | 0 | 0 | 0 | 28.24 | 5.18 | -8.49 | 2.03 | -8.14 | -27.5 | 21.18 | 3.47 | -15.11 | 18.65 | 5.86 | -11.68 | 36.27 | -4.68 | -22.33 | 0 | 0 | 0 | 14.64 | -13.68 | -39.0 | 0.54 | 0.0 | -12.9 | 18.21 | 0.0 | 0.0 | 10.8 | 9.76 | 9.76 | 1.16 | -17.14 | -17.14 | 30.81 | -12.82 | 6.94 | 42.77 | -8.18 | 6.79 | -1.47 | -36.11 | -31.25 | 29.34 | -14.36 | 5.96 | 0.05 | -4.78 | -3.21 |
| 23Q1 (14) | 10.46 | -1.23 | 23.06 | 7.39 | 0.14 | -21.38 | 5.21 | 12.53 | 341.53 | 0 | 0 | 0 | 26.85 | -5.72 | -3.83 | 2.21 | 44.44 | -12.3 | 20.47 | -3.67 | -10.45 | 17.62 | -2.78 | -11.41 | 38.05 | -1.58 | -15.89 | 0 | 0 | 0 | 16.96 | -15.12 | -36.19 | 0.54 | -5.26 | -15.62 | 18.21 | 0.0 | 0.0 | 9.84 | 0.0 | 9.33 | 1.4 | 0.0 | 3.7 | 35.34 | 6.67 | 9.21 | 46.58 | 4.98 | 9.06 | -1.08 | 6.9 | -28.57 | 34.26 | 7.16 | 8.69 | 0.05 | -0.35 | -3.03 |
| 22Q4 (13) | 10.59 | 59.25 | 50.85 | 7.38 | -1.86 | -14.88 | 4.63 | 14.6 | 242.96 | 0 | 0 | 0 | 28.48 | -5.0 | -6.16 | 1.53 | -40.23 | -25.73 | 21.25 | -10.49 | -16.44 | 18.13 | -9.06 | -20.51 | 38.66 | -9.27 | -5.41 | 0 | 0 | 0 | 19.98 | -18.01 | -16.09 | 0.57 | -3.39 | -22.97 | 18.21 | 0.0 | 0.0 | 9.84 | 0.0 | 9.33 | 1.4 | 0.0 | 3.7 | 33.13 | 5.61 | 10.99 | 44.37 | 4.13 | 10.37 | -1.16 | -20.83 | 17.14 | 31.97 | 5.13 | 12.37 | 0.05 | 2.1 | -3.24 |
| 22Q3 (12) | 6.65 | 4.4 | 32.73 | 7.52 | -9.4 | -4.57 | 4.04 | 32.89 | 201.49 | 0 | 0 | 0 | 29.98 | -2.85 | 3.34 | 2.56 | -8.57 | 8.02 | 23.74 | -4.85 | 1.67 | 19.93 | -5.62 | -10.81 | 42.61 | -8.76 | 7.63 | 0 | 0 | 0 | 24.37 | 1.54 | 45.75 | 0.59 | -4.84 | -20.27 | 18.21 | 0.0 | 0.0 | 9.84 | 0.0 | 9.33 | 1.4 | 0.0 | 3.7 | 31.37 | 8.89 | 12.4 | 42.61 | 6.39 | 11.37 | -0.96 | 14.29 | 38.85 | 30.41 | 9.82 | 15.45 | 0.05 | -0.09 | -2.69 |
| 22Q2 (11) | 6.37 | -25.06 | -1.85 | 8.3 | -11.7 | 2.72 | 3.04 | 157.63 | 118.71 | 0 | 0 | 0 | 30.86 | 10.53 | 11.61 | 2.8 | 11.11 | 25.0 | 24.95 | 9.14 | 9.09 | 21.12 | 6.18 | -10.61 | 46.7 | 3.23 | 28.58 | 0 | 0 | 0 | 24.0 | -9.71 | 64.05 | 0.62 | -3.12 | -7.46 | 18.21 | 0.0 | 0.0 | 9.84 | 9.33 | 13.76 | 1.4 | 3.7 | -10.26 | 28.81 | -10.97 | -0.52 | 40.05 | -6.23 | 2.25 | -1.12 | -33.33 | 25.83 | 27.69 | -12.15 | 0.87 | 0.05 | -4.6 | 4.71 |
| 22Q1 (10) | 8.5 | 21.08 | -10.71 | 9.4 | 8.42 | 16.34 | 1.18 | -12.59 | -30.18 | 0 | 0 | 0 | 27.92 | -8.01 | 13.87 | 2.52 | 22.33 | 36.22 | 22.86 | -10.11 | 9.22 | 19.89 | -12.77 | -14.81 | 45.24 | 10.69 | 46.27 | 0 | 0 | 0 | 26.58 | 11.63 | 96.6 | 0.64 | -13.51 | -1.54 | 18.21 | 0.0 | 0.0 | 9.0 | 0.0 | 4.05 | 1.35 | 0.0 | -13.46 | 32.36 | 8.41 | 21.11 | 42.71 | 6.24 | 15.65 | -0.84 | 40.0 | 40.85 | 31.52 | 10.79 | 24.58 | 0.05 | -0.57 | -3.48 |
| 21Q4 (9) | 7.02 | 40.12 | -8.12 | 8.67 | 10.03 | 9.89 | 1.35 | 0.75 | -7.53 | 0 | 0 | 0 | 30.35 | 4.62 | 30.2 | 2.06 | -13.08 | 49.28 | 25.43 | 8.91 | 31.97 | 22.80 | 2.03 | 0.01 | 40.87 | 3.23 | 45.76 | 0 | 0 | 0 | 23.81 | 42.4 | 67.09 | 0.74 | 0.0 | 7.25 | 18.21 | 0.0 | 0.0 | 9.0 | 0.0 | 4.05 | 1.35 | 0.0 | -13.46 | 29.85 | 6.95 | 20.02 | 40.2 | 5.07 | 14.6 | -1.4 | 10.83 | -3.7 | 28.45 | 8.01 | 20.96 | 0.05 | 2.68 | -4.11 |
| 21Q3 (8) | 5.01 | -22.8 | -20.48 | 7.88 | -2.48 | 2.74 | 1.34 | -3.6 | 28.85 | 0 | 0 | 0 | 29.01 | 4.92 | 36.07 | 2.37 | 5.8 | 154.84 | 23.35 | 2.1 | 27.95 | 22.35 | -5.42 | 1.33 | 39.59 | 9.0 | 43.75 | 0 | 0 | 0 | 16.72 | 14.29 | 0.18 | 0.74 | 10.45 | 5.71 | 18.21 | 0.0 | 0.0 | 9.0 | 4.05 | 4.05 | 1.35 | -13.46 | -13.46 | 27.91 | -3.63 | 18.66 | 38.26 | -2.32 | 13.43 | -1.57 | -3.97 | 4.27 | 26.34 | -4.04 | 20.38 | 0.05 | 7.51 | -7.01 |
| 21Q2 (7) | 6.49 | -31.83 | -33.57 | 8.08 | 0.0 | 20.42 | 1.39 | -17.75 | 59.77 | 0 | 0 | 0 | 27.65 | 12.77 | 34.94 | 2.24 | 21.08 | 224.64 | 22.87 | 9.27 | 31.59 | 23.63 | 1.19 | 0 | 36.32 | 17.43 | 29.39 | 0 | 0 | 0 | 14.63 | 8.21 | -13.59 | 0.67 | 3.08 | 9.84 | 18.21 | 0.0 | 0.0 | 8.65 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 28.96 | 8.38 | 28.2 | 39.17 | 6.07 | 19.42 | -1.51 | -6.34 | 20.53 | 27.45 | 8.5 | 32.67 | 0.05 | -12.07 | -11.15 |
| 21Q1 (6) | 9.52 | 24.61 | -12.9 | 8.08 | 2.41 | 13.8 | 1.69 | 15.75 | 69.0 | 0 | 0 | 0 | 24.52 | 5.19 | 26.39 | 1.85 | 34.06 | 277.55 | 20.93 | 8.61 | 27.16 | 23.35 | 2.41 | 0 | 30.93 | 10.31 | 14.13 | 0 | 0 | 0 | 13.52 | -5.12 | -22.39 | 0.65 | -5.8 | 3.17 | 18.21 | 0.0 | 0.0 | 8.65 | 0.0 | 6.13 | 1.56 | 0.0 | 54.46 | 26.72 | 7.44 | 1.91 | 36.93 | 5.27 | 4.35 | -1.42 | -5.19 | 13.94 | 25.3 | 7.57 | 2.97 | 0.05 | -1.22 | -4.46 |
| 20Q4 (5) | 7.64 | 21.27 | -12.39 | 7.89 | 2.87 | 2.73 | 1.46 | 40.38 | 10.61 | 0 | 0 | 0 | 23.31 | 9.33 | 8.22 | 1.38 | 48.39 | 150.91 | 19.27 | 5.59 | 13.02 | 22.80 | 3.38 | 0 | 28.04 | 1.82 | 7.72 | 0 | 0 | 0 | 14.25 | -14.62 | -17.05 | 0.69 | -1.43 | 15.0 | 18.21 | 0.0 | 0.0 | 8.65 | 0.0 | 6.13 | 1.56 | 0.0 | 54.46 | 24.87 | 5.74 | -3.38 | 35.08 | 4.0 | 0.52 | -1.35 | 17.68 | 13.46 | 23.52 | 7.5 | -2.73 | 0.06 | -0.43 | -0.05 |
| 20Q3 (4) | 6.3 | -35.52 | 0.0 | 7.67 | 14.31 | 0.0 | 1.04 | 19.54 | 0.0 | 0 | 0 | 0.0 | 21.32 | 4.05 | 0.0 | 0.93 | 34.78 | 0.0 | 18.25 | 5.01 | 0.0 | 22.05 | 0 | 0.0 | 27.54 | -1.89 | 0.0 | 0 | 0 | 0.0 | 16.69 | -1.42 | 0.0 | 0.7 | 14.75 | 0.0 | 18.21 | 0.0 | 0.0 | 8.65 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 23.52 | 4.12 | 0.0 | 33.73 | 2.84 | 0.0 | -1.64 | 13.68 | 0.0 | 21.88 | 5.75 | 0.0 | 0.06 | 2.73 | 0.0 |
