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) | 30.92 | 8.87 | 3.49 | -1.41 | 0 | 0 | 0 | 0 | 49.33 | -6.68 | 2.75 | 103.7 | 6.18 | -22.07 | 12.53 | -16.49 | 7.44 | -12.26 | 1.41 | 1.44 | 0 | 0 | 0.07 | 0.0 | 28.75 | -0.03 | 17.25 | 0.0 | 5.56 | -35.05 | 4.54 | 4440.0 | 27.35 | 5.6 | -5.05 | 0 | -0.51 | 0 | 0.05 | -15.81 |
| 2022 (9) | 28.4 | 32.9 | 3.54 | 32.58 | 0 | 0 | 0 | 0 | 52.86 | 47.86 | 1.35 | -80.26 | 7.93 | -2.58 | 15.00 | -34.11 | 8.48 | -14.6 | 1.39 | 2.21 | 0 | 0 | 0.07 | -30.0 | 28.76 | -0.03 | 17.25 | 4.17 | 8.56 | 30.89 | 0.1 | -98.54 | 25.9 | -13.58 | -5.71 | 0 | -5.61 | 0 | 0.05 | 18.29 |
| 2021 (8) | 21.37 | -14.45 | 2.67 | -80.51 | 0 | 0 | 0 | 0 | 35.75 | 3.86 | 6.84 | 0 | 8.14 | 53.88 | 22.77 | 48.15 | 9.93 | 99.8 | 1.36 | -80.63 | 0 | 0 | 0.1 | 11.11 | 28.77 | 1.88 | 16.56 | 0.0 | 6.54 | 0.0 | 6.86 | 0 | 29.97 | 34.76 | -8.99 | 0 | -2.13 | 0 | 0.05 | -2.5 |
| 2020 (7) | 24.98 | -11.07 | 13.7 | 25.69 | 0 | 0 | 0 | 0 | 34.42 | -47.78 | -4.6 | 0 | 5.29 | -14.68 | 15.37 | 63.38 | 4.97 | -17.3 | 7.02 | 4.0 | 0 | 0 | 0.09 | -89.02 | 28.24 | 0.0 | 16.56 | 0.0 | 6.54 | 53.52 | -0.87 | 0 | 22.24 | -19.45 | -9.9 | 0 | -10.77 | 0 | 0.05 | 18.95 |
| 2019 (6) | 28.09 | 57.1 | 10.9 | 148.29 | 0 | 0 | 0 | 0 | 65.91 | -13.67 | -3.99 | 0 | 6.2 | -44.99 | 9.41 | -36.27 | 6.01 | -55.01 | 6.75 | 12.5 | 0 | 0 | 0.82 | -48.43 | 28.24 | 0.0 | 16.56 | 0.0 | 4.26 | 0 | 6.78 | -58.78 | 27.61 | -16.36 | -6.54 | 0 | 0.24 | -98.03 | 0.04 | 13.44 |
| 2018 (5) | 17.88 | -20.36 | 4.39 | 29.12 | 0 | 0 | 0 | 0 | 76.35 | -31.84 | -4.63 | 0 | 11.27 | -33.86 | 14.76 | -2.96 | 13.36 | -10.99 | 6.0 | -0.5 | 0 | 0 | 1.59 | 2550.0 | 28.24 | 0.0 | 16.56 | 1.35 | 0 | 0 | 16.45 | -26.66 | 33.01 | -17.04 | -4.26 | 0 | 12.19 | -49.1 | 0.03 | 59.81 |
| 2017 (4) | 22.45 | -25.69 | 3.4 | 3.34 | 0 | 0 | 0 | 0 | 112.02 | 1.78 | 2.18 | -43.52 | 17.04 | -7.54 | 15.21 | -9.16 | 15.01 | 1.01 | 6.03 | -1.47 | 0 | 0 | 0.06 | 100.0 | 28.24 | -0.04 | 16.34 | 2.38 | 1.02 | 0 | 22.43 | -7.16 | 39.79 | -0.82 | 1.52 | 0 | 23.95 | 3.63 | 0.02 | -9.15 |
| 2016 (3) | 30.21 | -20.65 | 3.29 | -19.76 | 0 | 0 | 0 | 0 | 110.06 | -42.84 | 3.86 | -44.62 | 18.43 | -20.04 | 16.75 | 39.88 | 14.86 | 0.07 | 6.12 | -4.23 | 0 | 0 | 0.03 | -78.57 | 28.25 | -0.11 | 15.96 | 4.59 | 0 | 0 | 24.16 | -3.97 | 40.12 | -0.74 | -1.05 | 0 | 23.11 | -12.96 | 0.02 | 23.51 |
| 2015 (2) | 38.07 | -20.95 | 4.1 | -27.3 | 0 | 0 | 0 | 0 | 192.54 | -20.37 | 6.97 | 349.68 | 23.05 | -22.73 | 11.97 | -2.96 | 14.85 | -33.14 | 6.39 | -3.47 | 0 | 0 | 0.14 | 7.69 | 28.28 | -40.22 | 15.26 | 1.06 | 0 | 0 | 25.16 | 64.02 | 40.42 | 21.2 | 1.39 | -41.1 | 26.55 | 50.0 | 0.02 | 18976.59 |
| 2014 (1) | 48.16 | 16.69 | 5.64 | -42.33 | 1.7 | 750.0 | 0 | 0 | 241.8 | -9.48 | 1.55 | -67.98 | 29.83 | -3.02 | 12.34 | 7.13 | 22.21 | 21.5 | 6.62 | -6.1 | 1.6 | -42.86 | 0.13 | 30.0 | 47.31 | 5.02 | 15.1 | 3.28 | 2.91 | -39.5 | 15.34 | -30.59 | 33.35 | -19.68 | 2.36 | 0 | 17.7 | -7.76 | 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) | 23.13 | -3.3 | -24.06 | 3.43 | 20.77 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.11 | 11.47 | 8.29 | 1.38 | -4.17 | -42.26 | 10.42 | 2.16 | 21.3 | 17.87 | -0.14 | 1.91 | 9.09 | 14.34 | 26.78 | 4.68 | -0.21 | 227.27 | 0 | 0 | 0 | 0.16 | 14.29 | 100.0 | 28.94 | 0.66 | 0.66 | 17.25 | 0.0 | 0.0 | 5.02 | 0.0 | -9.71 | 6.78 | 25.56 | 64.16 | 29.04 | 4.99 | 7.84 | -3.38 | -65.69 | 26.36 | 3.4 | 1.19 | 839.13 | 0.04 | -0.85 | -9.76 |
| 24Q2 (19) | 23.92 | -8.53 | -16.04 | 2.84 | -26.61 | -17.44 | 0 | 0 | 0 | 0 | 0 | 0 | 15.35 | 21.83 | 39.67 | 1.44 | -5.26 | 140.0 | 10.2 | 46.34 | 33.33 | 17.90 | 35.15 | 12.35 | 7.95 | -4.33 | -3.4 | 4.69 | 221.23 | 227.97 | 0 | 0 | 0 | 0.14 | 55.56 | 55.56 | 28.75 | 0.0 | 0.0 | 17.25 | 0.0 | 0.0 | 5.02 | -9.71 | -9.71 | 5.4 | -11.04 | 210.34 | 27.66 | -4.19 | 12.71 | -2.04 | 57.76 | 61.65 | 3.36 | 170.97 | 193.85 | 0.04 | -4.95 | -16.45 |
| 24Q1 (18) | 26.15 | -15.43 | -3.9 | 3.87 | 10.89 | 9.94 | 0 | 0 | 0 | 0 | 0 | 0 | 12.6 | -4.83 | 35.63 | 1.52 | 261.9 | 326.87 | 6.97 | 12.78 | 10.46 | 13.24 | 5.69 | 8.55 | 8.31 | 11.69 | 2.21 | 1.46 | 3.55 | 5.04 | 0 | 0 | 0 | 0.09 | 28.57 | 12.5 | 28.75 | 0.0 | 0.0 | 17.25 | 0.0 | 0.0 | 5.56 | 0.0 | -35.05 | 6.07 | 33.7 | 1164.91 | 28.87 | 5.56 | 14.38 | -4.83 | 4.36 | 4.73 | 1.24 | 343.14 | 121.99 | 0.04 | -2.24 | -16.62 |
| 23Q4 (17) | 30.92 | 1.51 | 8.87 | 3.49 | 1.75 | -1.41 | 0 | 0 | 0 | 0 | 0 | 0 | 13.24 | -16.2 | 2.64 | 0.42 | -82.43 | 195.45 | 6.18 | -28.06 | -22.07 | 12.53 | -28.55 | -16.47 | 7.44 | 3.77 | -12.26 | 1.41 | -1.4 | 1.44 | 0 | 0 | 0 | 0.07 | -12.5 | 0.0 | 28.75 | 0.0 | -0.03 | 17.25 | 0.0 | 0.0 | 5.56 | 0.0 | -35.05 | 4.54 | 9.93 | 4440.0 | 27.35 | 1.56 | 5.6 | -5.05 | -10.02 | 11.56 | -0.51 | -10.87 | 90.91 | 0.05 | -2.06 | -15.81 |
| 23Q3 (16) | 30.46 | 6.91 | 20.11 | 3.43 | -0.29 | 3.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.8 | 43.77 | 6.47 | 2.39 | 298.33 | 40.59 | 8.59 | 12.29 | -21.12 | 17.54 | 10.09 | -16.24 | 7.17 | -12.88 | -21.21 | 1.43 | 0.0 | 4.38 | 0 | 0 | 0 | 0.08 | -11.11 | 33.33 | 28.75 | 0.0 | -0.03 | 17.25 | 0.0 | 0.0 | 5.56 | 0.0 | -35.05 | 4.13 | 137.36 | 778.72 | 26.93 | 9.74 | 2.51 | -4.59 | 13.72 | 4.77 | -0.46 | 87.15 | 89.43 | 0.05 | -8.2 | -14.46 |
| 23Q2 (15) | 28.49 | 4.7 | 9.62 | 3.44 | -2.27 | 13.91 | 0 | 0 | 0 | 0 | 0 | 0 | 10.99 | 18.3 | -25.19 | 0.6 | 189.55 | 93.55 | 7.65 | 21.24 | -23.88 | 15.93 | 30.58 | -24.36 | 8.23 | 1.23 | -21.69 | 1.43 | 2.88 | 2.88 | 0 | 0 | 0 | 0.09 | 12.5 | 28.57 | 28.75 | 0.0 | -0.03 | 17.25 | 0.0 | 0.0 | 5.56 | -35.05 | -35.05 | 1.74 | 405.26 | 241.46 | 24.54 | -2.77 | -0.12 | -5.32 | -4.93 | -1.72 | -3.58 | 36.52 | 44.58 | 0.05 | -5.14 | -4.02 |
| 23Q1 (14) | 27.21 | -4.19 | 4.25 | 3.52 | -0.56 | 16.94 | 0 | 0 | 0 | 0 | 0 | 0 | 9.29 | -27.98 | -10.93 | -0.67 | -52.27 | -204.55 | 6.31 | -20.43 | -0.16 | 12.20 | -18.67 | -22.72 | 8.13 | -4.13 | -26.89 | 1.39 | 0.0 | 2.21 | 0 | 0 | 0 | 0.08 | 14.29 | 0.0 | 28.75 | -0.03 | -0.07 | 17.25 | 0.0 | 4.17 | 8.56 | 0.0 | 30.89 | -0.57 | -670.0 | -114.14 | 25.24 | -2.55 | -6.97 | -5.07 | 11.21 | -9.03 | -5.64 | -0.53 | -809.68 | 0.05 | -1.28 | 12.0 |
| 22Q4 (13) | 28.4 | 11.99 | 32.9 | 3.54 | 6.31 | 32.58 | 0 | 0 | 0 | 0 | 0 | 0 | 12.9 | -13.07 | 7.05 | -0.44 | -125.88 | -300.0 | 7.93 | -27.18 | -2.58 | 15.00 | -28.35 | -34.09 | 8.48 | -6.81 | -14.6 | 1.39 | 1.46 | 2.21 | 0 | 0 | 0 | 0.07 | 16.67 | -30.0 | 28.76 | 0.0 | -0.03 | 17.25 | 0.0 | 4.17 | 8.56 | 0.0 | 30.89 | 0.1 | -78.72 | -98.54 | 25.9 | -1.41 | -13.58 | -5.71 | -18.46 | 36.48 | -5.61 | -28.97 | -163.38 | 0.05 | -0.48 | 18.29 |
| 22Q3 (12) | 25.36 | -2.42 | 14.96 | 3.33 | 10.26 | 26.62 | 0 | 0 | 0 | 0 | 0 | 0 | 14.84 | 1.02 | 40.66 | 1.7 | 448.39 | 608.33 | 10.89 | 8.36 | 48.16 | 20.94 | -0.58 | -5.31 | 9.1 | -13.42 | 4.0 | 1.37 | -1.44 | -1.44 | 0 | 0 | 0 | 0.06 | -14.29 | -33.33 | 28.76 | 0.0 | -0.03 | 17.25 | 0.0 | 4.17 | 8.56 | 0.0 | 30.89 | 0.47 | 138.21 | -93.24 | 26.27 | 6.92 | -12.58 | -4.82 | 7.84 | 56.96 | -4.35 | 32.66 | -2.35 | 0.05 | 3.0 | 18.41 |
| 22Q2 (11) | 25.99 | -0.42 | -29.66 | 3.02 | 0.33 | -79.04 | 0 | 0 | 0 | 0 | 0 | 0 | 14.69 | 40.84 | 109.86 | 0.31 | 240.91 | -96.08 | 10.05 | 59.02 | 141.01 | 21.06 | 33.39 | 64.8 | 10.51 | -5.49 | 38.65 | 1.39 | 2.21 | 1.46 | 0 | 0 | 0 | 0.07 | -12.5 | -22.22 | 28.76 | -0.03 | 1.84 | 17.25 | 4.17 | 4.17 | 8.56 | 30.89 | 30.89 | -1.23 | -130.52 | -121.06 | 24.57 | -9.44 | -15.1 | -5.23 | -12.47 | 45.12 | -6.46 | -941.94 | -75.07 | 0.05 | 10.69 | 24.73 |
| 22Q1 (10) | 26.1 | 22.13 | 9.66 | 3.01 | 12.73 | -78.86 | 0 | 0 | 0 | 0 | 0 | 0 | 10.43 | -13.44 | 69.32 | -0.22 | -100.0 | 81.67 | 6.32 | -22.36 | 37.69 | 15.79 | -30.64 | 14.27 | 11.12 | 11.98 | 88.79 | 1.36 | 0.0 | 0.74 | 0 | 0 | 0 | 0.08 | -20.0 | -20.0 | 28.77 | 0.0 | 1.88 | 16.56 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 4.03 | -41.25 | 294.69 | 27.13 | -9.48 | 29.01 | -4.65 | 48.28 | 49.84 | -0.62 | 70.89 | 94.53 | 0.05 | 4.26 | -1.02 |
| 21Q4 (9) | 21.37 | -3.13 | -14.45 | 2.67 | 1.52 | -80.51 | 0 | 0 | 0 | 0 | 0 | 0 | 12.05 | 14.22 | 26.44 | -0.11 | -145.83 | 81.36 | 8.14 | 10.75 | 53.88 | 22.76 | 2.94 | 48.11 | 9.93 | 13.49 | 99.8 | 1.36 | -2.16 | -80.63 | 0 | 0 | 0 | 0.1 | 11.11 | 11.11 | 28.77 | 0.0 | 1.88 | 16.56 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 6.86 | -1.29 | 888.51 | 29.97 | -0.27 | 34.76 | -8.99 | 19.73 | 9.19 | -2.13 | 49.88 | 80.22 | 0.05 | -0.39 | -2.5 |
| 21Q3 (8) | 22.06 | -40.3 | -13.56 | 2.63 | -81.75 | -81.32 | 0 | 0 | 0 | 0 | 0 | 0 | 10.55 | 50.71 | 6.14 | 0.24 | -96.97 | 126.09 | 7.35 | 76.26 | 17.41 | 22.11 | 73.02 | 30.83 | 8.75 | 15.44 | 68.92 | 1.39 | 1.46 | -80.37 | 0 | 0 | 0 | 0.09 | 0.0 | -18.18 | 28.77 | 1.88 | 1.88 | 16.56 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 6.95 | 19.01 | 2085.71 | 30.05 | 3.84 | 32.09 | -11.2 | -17.52 | -15.82 | -4.25 | -15.18 | 57.58 | 0.05 | 8.5 | 3.05 |
| 21Q2 (7) | 36.95 | 55.25 | 42.01 | 14.41 | 1.19 | 5.57 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 13.64 | -7.77 | 7.91 | 759.17 | 770.34 | 4.17 | -9.15 | -14.72 | 12.78 | -7.51 | 0 | 7.58 | 28.69 | 44.66 | 1.37 | 1.48 | -79.61 | 0 | 0 | 0 | 0.09 | -10.0 | -88.89 | 28.24 | 0.0 | 0.0 | 16.56 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 5.84 | 382.13 | 942.86 | 28.94 | 37.61 | 22.26 | -9.53 | -2.8 | -5.65 | -3.69 | 67.46 | 56.38 | 0.04 | -12.16 | 2.29 |
| 21Q1 (6) | 23.8 | -4.72 | -10.76 | 14.24 | 3.94 | 10.39 | 0 | 0 | 0 | 0 | 0 | 0 | 6.16 | -35.36 | -16.3 | -1.2 | -103.39 | 37.17 | 4.59 | -13.23 | -13.56 | 13.82 | -10.1 | 0 | 5.89 | 18.51 | -2.0 | 1.35 | -80.77 | -79.94 | 0 | 0 | 0 | 0.1 | 11.11 | -87.5 | 28.24 | 0.0 | 0.0 | 16.56 | 0.0 | 0.0 | 6.54 | 0.0 | 53.52 | -2.07 | -137.93 | -142.42 | 21.03 | -5.44 | -18.17 | -9.27 | 6.36 | 9.38 | -11.34 | -5.29 | -111.96 | 0.05 | 2.7 | 14.94 |
| 20Q4 (5) | 24.98 | -2.12 | -11.07 | 13.7 | -2.7 | 25.69 | 0 | 0 | 0 | 0 | 0 | 0 | 9.53 | -4.12 | -21.56 | -0.59 | 35.87 | 72.94 | 5.29 | -15.5 | -14.68 | 15.37 | -9.06 | 0 | 4.97 | -4.05 | -17.3 | 7.02 | -0.85 | 4.0 | 0 | 0 | 0 | 0.09 | -18.18 | -89.02 | 28.24 | 0.0 | 0.0 | 16.56 | 0.0 | 0.0 | 6.54 | 0.0 | 53.52 | -0.87 | -148.57 | -112.83 | 22.24 | -2.24 | -19.45 | -9.9 | -2.38 | -51.38 | -10.77 | -7.49 | -4587.5 | 0.05 | 5.28 | 18.95 |
| 20Q3 (4) | 25.52 | -1.92 | 0.0 | 14.08 | 3.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 9.94 | 30.96 | 0.0 | -0.92 | 22.03 | 0.0 | 6.26 | 28.02 | 0.0 | 16.90 | 0 | 0.0 | 5.18 | -1.15 | 0.0 | 7.08 | 5.36 | 0.0 | 0 | 0 | 0.0 | 0.11 | -86.42 | 0.0 | 28.24 | 0.0 | 0.0 | 16.56 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | -0.35 | -162.5 | 0.0 | 22.75 | -3.89 | 0.0 | -9.67 | -7.21 | 0.0 | -10.02 | -18.44 | 0.0 | 0.04 | 7.7 | 0.0 |
