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) | 18.02 | 0.39 | 8.97 | 1.13 | 2.74 | 2944.44 | 0 | 0 | 85.61 | 11.85 | 4.65 | 30.25 | 33.02 | 2.17 | 38.57 | -8.66 | 10.97 | -19.93 | 3.82 | 26.07 | 4.22 | -21.27 | 0 | 0 | 30.75 | 0.0 | 6.43 | 5.93 | 2.09 | -37.8 | 6.33 | 71.54 | 14.85 | 13.19 | -3.2 | 0 | 3.13 | 95.62 | 0.00 | 0 |
| 2022 (9) | 17.95 | 23.88 | 8.87 | -11.65 | 0.09 | 0 | 0 | 0 | 76.54 | 18.14 | 3.57 | 60.09 | 32.32 | 35.57 | 42.23 | 14.76 | 13.7 | 30.73 | 3.03 | 0 | 5.36 | -1.65 | 0 | 0 | 30.75 | 0.0 | 6.07 | 3.58 | 3.36 | 13.9 | 3.69 | 68.49 | 13.12 | 19.27 | -2.09 | 0 | 1.6 | 0 | 0.00 | 0 |
| 2021 (8) | 14.49 | -22.47 | 10.04 | -30.57 | 0 | 0 | 0 | 0 | 64.79 | 17.74 | 2.23 | 85.83 | 23.84 | -3.44 | 36.80 | -17.99 | 10.48 | 9.39 | 0 | 0 | 5.45 | 329.13 | 0 | 0 | 30.75 | 0.0 | 5.86 | 2.09 | 2.95 | -12.2 | 2.19 | 146.07 | 11.0 | 10.22 | -3.36 | 0 | -1.17 | 0 | 0.00 | 0 |
| 2020 (7) | 18.69 | 1.52 | 14.46 | 114.54 | 1.67 | 1.21 | 0 | 0 | 55.03 | -10.51 | 1.2 | -47.14 | 24.69 | 11.32 | 44.87 | 24.38 | 9.58 | 41.72 | 0 | 0 | 1.27 | -56.8 | 0 | 0 | 30.75 | 0.0 | 5.74 | 4.17 | 3.36 | 145.26 | 0.89 | -66.67 | 9.98 | 4.5 | -2.95 | 0 | -2.06 | 0 | 0.00 | 0 |
| 2019 (6) | 18.41 | 4.78 | 6.74 | -39.55 | 1.65 | -51.61 | 0 | 0 | 61.49 | -14.98 | 2.27 | 56.55 | 22.18 | -22.04 | 36.07 | -8.31 | 6.76 | -20.75 | 0 | 0 | 2.94 | -35.95 | 0 | 0 | 30.75 | -3.09 | 5.51 | 2.8 | 1.37 | 0 | 2.67 | -29.55 | 9.55 | 4.26 | -3.36 | 0 | -0.69 | 0 | 0.00 | 0 |
| 2018 (5) | 17.57 | -7.33 | 11.15 | -17.22 | 3.41 | 0 | 0 | 0 | 72.32 | 0.72 | 1.45 | 0 | 28.45 | 3.34 | 39.34 | 2.6 | 8.53 | -20.5 | 3.13 | -0.95 | 4.59 | -42.62 | 0 | 0 | 31.73 | -5.48 | 5.36 | 0.0 | 0 | 0 | 3.79 | 27.61 | 9.16 | 9.96 | -1.37 | 0 | 2.42 | 14.15 | 0.00 | 0 |
| 2017 (4) | 18.96 | 12.52 | 13.47 | 8318.75 | 0 | 0 | 0 | 0 | 71.8 | 18.21 | -2.98 | 0 | 27.53 | 18.92 | 38.34 | 0.6 | 10.73 | 29.9 | 3.16 | -0.94 | 8.0 | 0 | 0 | 0 | 33.57 | -0.71 | 5.36 | 0.56 | 0 | 0 | 2.97 | -50.42 | 8.33 | -26.41 | -0.85 | 0 | 2.12 | -68.41 | 0.00 | 0 |
| 2016 (3) | 16.85 | -22.17 | 0.16 | -96.23 | 19.71 | 0 | 0 | 0 | 60.74 | -17.73 | 0.3 | -43.4 | 23.15 | -2.49 | 38.11 | 18.53 | 8.26 | 37.44 | 3.19 | -0.93 | 0 | 0 | 0 | 0 | 33.81 | -0.97 | 5.33 | 0.95 | 0 | 0 | 5.99 | 4.36 | 11.32 | 2.63 | 0.72 | -83.06 | 6.71 | -32.83 | 0.00 | 0 |
| 2015 (2) | 21.65 | -14.26 | 4.24 | -41.36 | 0 | 0 | 0 | 0 | 73.83 | -34.23 | 0.53 | -95.05 | 23.74 | -37.41 | 32.15 | -4.83 | 6.01 | -18.56 | 3.22 | -1.23 | 19.28 | 2.23 | 0 | 0 | 34.14 | 0.21 | 5.28 | 25.42 | 0 | 0 | 5.74 | -56.05 | 11.03 | -36.13 | 4.25 | 27.25 | 9.99 | -39.09 | 0.00 | 0 |
| 2014 (1) | 25.25 | 99.92 | 7.23 | 42.04 | 0 | 0 | 0 | 0 | 112.26 | 17.08 | 10.7 | 191.55 | 37.93 | 10.97 | 33.79 | -5.22 | 7.38 | -10.98 | 3.26 | -0.91 | 18.86 | 0 | 0 | 0 | 34.07 | 2.62 | 4.21 | 9.64 | 0 | 0 | 13.06 | 177.28 | 17.27 | 101.75 | 3.34 | 3.09 | 16.4 | 106.29 | 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) | 24.49 | 6.9 | 14.55 | 23.43 | 17.44 | 125.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 26.33 | 10.49 | 11.05 | 2.31 | 27.62 | 33.53 | 39.25 | 11.86 | 10.97 | 42.62 | 8.67 | 2.46 | 12.2 | 2.95 | 12.13 | 3.8 | -0.78 | -1.55 | 9.0 | 140.0 | 258.57 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.91 | 0.0 | 7.47 | 3.2 | 0.0 | 53.11 | 6.17 | 59.84 | 25.66 | 16.28 | 16.54 | 21.13 | -0.57 | -307.14 | 31.33 | 5.6 | 50.54 | 37.25 | 0.00 | 0 | 0 |
| 24Q2 (19) | 22.91 | 3.95 | 18.52 | 19.95 | -1.72 | 94.44 | 1.14 | 0.88 | -72.6 | 0 | 0 | 0 | 23.83 | 19.21 | 14.95 | 1.81 | 98.9 | 52.1 | 35.09 | 9.28 | 11.86 | 39.22 | 5.49 | 2.69 | 11.85 | 10.03 | 9.82 | 3.83 | 0.0 | -0.26 | 3.75 | -6.95 | 34.41 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.91 | 7.47 | 7.47 | 3.2 | 53.11 | 53.11 | 3.86 | 6.04 | 21.0 | 13.97 | 14.88 | 19.3 | -0.14 | 81.58 | 95.67 | 3.72 | 29.17 | 9400.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 22.04 | 22.31 | 16.0 | 20.3 | 126.31 | 128.86 | 1.13 | -58.76 | -71.17 | 0 | 0 | 0 | 19.99 | -8.89 | 3.95 | 0.91 | -33.09 | 145.95 | 32.11 | -2.76 | 12.12 | 37.18 | -3.61 | 1.59 | 10.77 | -1.82 | -8.34 | 3.83 | 0.26 | 26.82 | 4.03 | -4.5 | 31.27 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.43 | 0.0 | 5.93 | 2.09 | 0.0 | -37.8 | 3.64 | -42.5 | 237.04 | 12.16 | -18.11 | 15.59 | -0.76 | 76.25 | 60.42 | 2.88 | -7.99 | 442.86 | 0.00 | 0 | 0 |
| 23Q4 (17) | 18.02 | -15.72 | 0.39 | 8.97 | -13.5 | 1.13 | 2.74 | -39.25 | 2944.44 | 0 | 0 | 0 | 21.94 | -7.47 | 2.72 | 1.36 | -21.39 | -1.45 | 33.02 | -6.64 | 2.17 | 38.57 | -7.28 | -8.65 | 10.97 | 0.83 | -19.93 | 3.82 | -1.04 | 26.07 | 4.22 | 68.13 | -21.27 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.43 | 0.0 | 5.93 | 2.09 | 0.0 | -37.8 | 6.33 | 28.92 | 71.54 | 14.85 | 10.49 | 13.19 | -3.2 | -285.54 | -53.11 | 3.13 | -23.28 | 95.62 | 0.00 | 0 | 0 |
| 23Q3 (16) | 21.38 | 10.61 | 43.49 | 10.37 | 1.07 | 38.82 | 4.51 | 8.41 | 0 | 0 | 0 | 0 | 23.71 | 14.38 | 13.88 | 1.73 | 45.38 | 94.38 | 35.37 | 12.75 | 10.88 | 41.60 | 8.92 | -7.04 | 10.88 | 0.83 | -15.33 | 3.86 | 0.52 | 26.97 | 2.51 | -10.04 | -53.94 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.43 | 0.0 | 5.93 | 2.09 | 0.0 | -37.8 | 4.91 | 53.92 | 115.35 | 13.44 | 14.77 | 14.77 | -0.83 | 74.3 | 27.83 | 4.08 | 10300.0 | 261.06 | 0.00 | 0 | 0 |
| 23Q2 (15) | 19.33 | 1.74 | 11.54 | 10.26 | 15.67 | -0.48 | 4.16 | 6.12 | 0 | 0 | 0 | 0 | 20.73 | 7.8 | 23.03 | 1.19 | 221.62 | 60.81 | 31.37 | 9.53 | 16.96 | 38.19 | 4.36 | -5.21 | 10.79 | -8.17 | -8.79 | 3.84 | 27.15 | 25.9 | 2.79 | -9.12 | -48.81 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.43 | 5.93 | 5.93 | 2.09 | -37.8 | -37.8 | 3.19 | 195.37 | 129.5 | 11.71 | 11.31 | 8.23 | -3.23 | -68.23 | -59.11 | -0.04 | 95.24 | 93.75 | 0.00 | 0 | 0 |
| 23Q1 (14) | 19.0 | 5.85 | 13.57 | 8.87 | 0.0 | -23.73 | 3.92 | 4255.56 | 0 | 0 | 0 | 0 | 19.23 | -9.97 | 9.76 | 0.37 | -73.19 | -35.09 | 28.64 | -11.39 | 11.05 | 36.60 | -13.32 | -6.08 | 11.75 | -14.23 | 10.43 | 3.02 | -0.33 | 0 | 3.07 | -42.72 | -43.67 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.07 | 0.0 | 3.58 | 3.36 | 0.0 | 13.9 | 1.08 | -70.73 | -14.96 | 10.52 | -19.82 | 4.37 | -1.92 | 8.13 | -41.18 | -0.84 | -152.5 | -833.33 | 0.00 | 0 | 0 |
| 22Q4 (13) | 17.95 | 20.47 | 23.88 | 8.87 | 18.74 | -11.65 | 0.09 | 0 | 0 | 0 | 0 | 0 | 21.36 | 2.59 | 32.67 | 1.38 | 55.06 | 160.38 | 32.32 | 1.32 | 35.57 | 42.22 | -5.65 | 14.74 | 13.7 | 6.61 | 30.73 | 3.03 | -0.33 | 0 | 5.36 | -1.65 | -1.65 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.07 | 0.0 | 3.58 | 3.36 | 0.0 | 13.9 | 3.69 | 61.84 | 68.49 | 13.12 | 12.04 | 19.27 | -2.09 | -81.74 | 37.8 | 1.6 | 41.59 | 236.75 | 0.00 | 0 | 0 |
| 22Q3 (12) | 14.9 | -14.02 | -14.42 | 7.47 | -27.55 | -39.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 20.82 | 23.56 | 29.32 | 0.89 | 20.27 | 9.88 | 31.9 | 18.94 | 34.6 | 44.75 | 11.07 | 25.37 | 12.85 | 8.62 | 29.15 | 3.04 | -0.33 | 0 | 5.45 | 0.0 | 172.5 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.07 | 0.0 | 3.58 | 3.36 | 0.0 | 13.9 | 2.28 | 64.03 | 33.33 | 11.71 | 8.23 | 11.31 | -1.15 | 43.35 | 70.13 | 1.13 | 276.56 | 152.8 | 0.00 | 0 | 0 |
| 22Q2 (11) | 17.33 | 3.59 | 9.41 | 10.31 | -11.35 | -1.81 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.85 | -3.82 | 2.31 | 0.74 | 29.82 | 51.02 | 26.82 | 3.99 | 15.55 | 40.29 | 3.4 | 14.11 | 11.83 | 11.18 | 25.19 | 3.05 | 0 | 0 | 5.45 | 0.0 | 125.21 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 6.07 | 3.58 | 5.75 | 3.36 | 13.9 | 0.0 | 1.39 | 9.45 | 124.19 | 10.82 | 7.34 | 11.43 | -2.03 | -49.26 | 44.54 | -0.64 | -611.11 | 78.95 | 0.00 | 0 | 0 |
| 22Q1 (10) | 16.73 | 15.46 | 7.04 | 11.63 | 15.84 | 8.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.52 | 8.82 | 8.68 | 0.57 | 7.55 | 42.5 | 25.79 | 8.18 | 6.92 | 38.96 | 5.89 | -3.3 | 10.64 | 1.53 | 12.24 | 0 | 0 | 0 | 5.45 | 0.0 | 91.9 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 5.86 | 0.0 | 2.09 | 2.95 | 0.0 | -12.2 | 1.27 | -42.01 | 958.33 | 10.08 | -8.36 | 9.33 | -1.36 | 59.52 | 57.5 | -0.09 | 92.31 | 97.08 | 0.00 | 0 | 0 |
| 21Q4 (9) | 14.49 | -16.77 | -22.47 | 10.04 | -18.77 | -30.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 16.1 | 0.0 | -9.09 | 0.53 | -34.57 | -1.85 | 23.84 | 0.59 | -3.44 | 36.80 | 3.09 | -18.0 | 10.48 | 5.33 | 9.39 | 0 | 0 | 0 | 5.45 | 172.5 | 329.13 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 5.86 | 0.0 | 2.09 | 2.95 | 0.0 | -12.2 | 2.19 | 28.07 | 146.07 | 11.0 | 4.56 | 10.22 | -3.36 | 12.73 | -13.9 | -1.17 | 45.33 | 43.2 | 0.00 | 0 | 0 |
| 21Q3 (8) | 17.41 | 9.91 | -2.79 | 12.36 | 17.71 | 16.82 | 1.68 | 0.0 | 0.6 | 0 | 0 | 0 | 16.1 | -2.25 | 4.27 | 0.81 | 65.31 | 9.46 | 23.7 | 2.11 | 24.67 | 35.69 | 1.1 | -1.88 | 9.95 | 5.29 | 6.08 | 0 | 0 | 0 | 2.0 | -17.36 | 19.05 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 5.86 | 2.09 | 2.09 | 2.95 | -12.2 | -12.2 | 1.71 | 175.81 | 388.57 | 10.52 | 8.34 | 11.44 | -3.85 | -5.19 | -1.32 | -2.14 | 29.61 | 37.97 | 0.00 | 0 | 0 |
| 21Q2 (7) | 15.84 | 1.34 | -25.25 | 10.5 | -2.23 | 20.27 | 1.68 | 0.0 | 1.2 | 0 | 0 | 0 | 16.47 | 2.17 | 55.52 | 0.49 | 22.5 | 406.25 | 23.21 | -3.77 | 48.02 | 35.31 | -12.38 | 0 | 9.45 | -0.32 | 32.35 | 0 | 0 | 0 | 2.42 | -14.79 | 15.24 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 5.74 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 0.62 | 416.67 | 258.97 | 9.71 | 5.31 | 11.48 | -3.66 | -14.37 | 20.61 | -3.04 | 1.3 | 39.2 | 0.00 | 0 | 0 |
| 21Q1 (6) | 15.63 | -16.37 | -28.92 | 10.74 | -25.73 | 24.16 | 1.68 | 0.6 | 1.2 | 0 | 0 | 0 | 16.12 | -8.98 | 42.91 | 0.4 | -25.93 | 400.0 | 24.12 | -2.31 | 32.24 | 40.29 | -10.21 | 0 | 9.48 | -1.04 | 24.25 | 0 | 0 | 0 | 2.84 | 123.62 | 12.7 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 5.74 | 0.0 | 4.17 | 3.36 | 0.0 | 145.26 | 0.12 | -86.52 | -93.97 | 9.22 | -7.62 | 3.95 | -3.2 | -8.47 | 11.85 | -3.08 | -49.51 | -87.8 | 0.00 | 0 | 0 |
| 20Q4 (5) | 18.69 | 4.36 | 1.52 | 14.46 | 36.67 | 114.54 | 1.67 | 0.0 | 1.21 | 0 | 0 | 0 | 17.71 | 14.7 | 18.46 | 0.54 | -27.03 | -25.0 | 24.69 | 29.88 | 11.32 | 44.87 | 23.36 | 0 | 9.58 | 2.13 | 41.72 | 0 | 0 | 0 | 1.27 | -24.4 | -56.8 | 0 | 0 | 0 | 30.75 | 0.0 | 0.0 | 5.74 | 0.0 | 4.17 | 3.36 | 0.0 | 145.26 | 0.89 | 154.29 | -66.67 | 9.98 | 5.72 | 4.5 | -2.95 | 22.37 | 12.2 | -2.06 | 40.29 | -198.55 | 0.00 | 0 | 0 |
| 20Q3 (4) | 17.91 | -15.48 | 0.0 | 10.58 | 21.19 | 0.0 | 1.67 | 0.6 | 0.0 | 0 | 0 | 0.0 | 15.44 | 45.8 | 0.0 | 0.74 | 562.5 | 0.0 | 19.01 | 21.24 | 0.0 | 36.38 | 0 | 0.0 | 9.38 | 31.37 | 0.0 | 0 | 0 | 0.0 | 1.68 | -20.0 | 0.0 | 0 | 0 | 0.0 | 30.75 | 0.0 | 0.0 | 5.74 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 0.35 | 189.74 | 0.0 | 9.44 | 8.38 | 0.0 | -3.8 | 17.57 | 0.0 | -3.45 | 31.0 | 0.0 | 0.00 | 0 | 0.0 |
