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) | 25.99 | -27.26 | 1.35 | -80.93 | 1.32 | 842.86 | 0 | 0 | 70.77 | -5.17 | 13.08 | -4.8 | 23.63 | 5.12 | 33.39 | 10.85 | 12.37 | -25.71 | 0.33 | -17.5 | 8.96 | -12.33 | 0.4 | -4.76 | 12.81 | 0.0 | 14.54 | 10.4 | 1.41 | -36.49 | 63.37 | 9.69 | 79.32 | 8.42 | -2.56 | 0 | 60.81 | 7.9 | 0.01 | -2.52 |
| 2022 (9) | 35.73 | 38.54 | 7.08 | -5.6 | 0.14 | 0 | 0 | 0 | 74.63 | -0.49 | 13.74 | -12.87 | 22.48 | 1.63 | 30.12 | 2.13 | 16.65 | -14.44 | 0.4 | -13.04 | 10.22 | 48.55 | 0.42 | -12.5 | 12.81 | 0.0 | 13.17 | 13.63 | 2.22 | 10.45 | 57.77 | 7.26 | 73.16 | 8.43 | -1.41 | 0 | 56.36 | 9.14 | 0.01 | 5.09 |
| 2021 (8) | 25.79 | 2.95 | 7.5 | 48.22 | 0 | 0 | 0 | 0 | 75.0 | 26.69 | 15.77 | 13.86 | 22.12 | -9.05 | 29.49 | -28.21 | 19.46 | 53.71 | 0.46 | -13.21 | 6.88 | 102.35 | 0.48 | 9.09 | 12.81 | 0.0 | 11.59 | 13.63 | 2.01 | -29.47 | 53.86 | 17.78 | 67.47 | 14.8 | -2.22 | 0 | 51.64 | 18.12 | 0.01 | -23.63 |
| 2020 (7) | 25.05 | 41.13 | 5.06 | 386.54 | 0 | 0 | 0 | 0 | 59.2 | 1.82 | 13.85 | 24.1 | 24.32 | 18.81 | 41.08 | 16.68 | 12.66 | 54.01 | 0.53 | -10.17 | 3.4 | 0 | 0.44 | -2.22 | 12.81 | 0.0 | 10.2 | 12.33 | 2.85 | 163.89 | 45.73 | 14.01 | 58.77 | 16.91 | -2.01 | 0 | 43.72 | 17.34 | 0.02 | -15.53 |
| 2019 (6) | 17.75 | -3.16 | 1.04 | 316.0 | 0 | 0 | 0 | 0 | 58.14 | -3.42 | 11.16 | 13.53 | 20.47 | -1.3 | 35.21 | 2.2 | 8.22 | -14.73 | 0.59 | -6.35 | 0 | 0 | 0.45 | 32.35 | 12.81 | 0.0 | 9.08 | 12.1 | 1.08 | 184.21 | 40.11 | 13.11 | 50.27 | 14.41 | -2.85 | 0 | 37.26 | 8.38 | 0.02 | -6.98 |
| 2018 (5) | 18.33 | -9.88 | 0.25 | 0.0 | 0.5 | 0 | 0 | 0 | 60.2 | 3.31 | 9.83 | -9.4 | 20.74 | 1.97 | 34.45 | -1.3 | 9.64 | -1.23 | 0.63 | -14.86 | 1.0 | -33.33 | 0.34 | 78.95 | 12.81 | 0.0 | 8.1 | 15.38 | 0.38 | 1800.0 | 35.46 | 10.09 | 43.94 | 11.95 | -1.08 | 0 | 34.38 | 8.01 | 0.02 | -4.02 |
| 2017 (4) | 20.34 | 36.88 | 0.25 | -83.87 | 0 | 0 | 0 | 0 | 58.27 | 7.75 | 10.85 | 20.42 | 20.34 | 12.07 | 34.91 | 4.01 | 9.76 | -4.31 | 0.74 | -9.76 | 1.5 | 0.0 | 0.19 | 1800.0 | 12.81 | 0.0 | 7.02 | 14.89 | 0.02 | 0 | 32.21 | 21.41 | 39.25 | 20.21 | -0.38 | 0 | 31.83 | 20.07 | 0.02 | -13.42 |
| 2016 (3) | 14.86 | 1.64 | 1.55 | 6.16 | 0 | 0 | 0 | 0 | 54.08 | 5.71 | 9.01 | 30.96 | 18.15 | 9.21 | 33.56 | 3.31 | 10.2 | 5.81 | 0.82 | 811.11 | 1.5 | 0 | 0.01 | 0.0 | 12.81 | 0.0 | 6.11 | 12.52 | 0 | 0 | 26.53 | 23.51 | 32.65 | 21.33 | -0.02 | 0 | 26.51 | 9.82 | 0.03 | -10.87 |
| 2015 (2) | 14.62 | -1.62 | 1.46 | -62.47 | 0 | 0 | 0 | 0 | 51.16 | 12.29 | 6.88 | 11.15 | 16.62 | 5.12 | 32.49 | -6.38 | 9.64 | 16.43 | 0.09 | 0.0 | 0 | 0 | 0.01 | -50.0 | 12.81 | 0.71 | 5.43 | 12.89 | 0 | 0 | 21.48 | 19.93 | 26.91 | 18.44 | 2.66 | -19.64 | 24.14 | 13.76 | 0.03 | -10.4 |
| 2014 (1) | 14.86 | 55.77 | 3.89 | 87.02 | 0 | 0 | 0 | 0 | 45.56 | 6.7 | 6.19 | 21.61 | 15.81 | 8.88 | 34.70 | 2.05 | 8.28 | 14.84 | 0.09 | 80.0 | 0.31 | 0 | 0.02 | -33.33 | 12.72 | 0.24 | 4.81 | 11.86 | 0 | 0 | 17.91 | 20.69 | 22.72 | 18.7 | 3.31 | 65.5 | 21.22 | 26.01 | 0.04 | -6.23 |
| 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) | 39.08 | 30.09 | 30.7 | 13.35 | 161.76 | 790.0 | 1.79 | 4.07 | 46.72 | 0 | 0 | 0 | 19.77 | 1.38 | 12.14 | 3.79 | -13.47 | 13.81 | 28.2 | -0.42 | 14.96 | 38.81 | -3.36 | 13.49 | 15.28 | 3.87 | 19.38 | 0.3 | -6.25 | -16.67 | 7.24 | -0.82 | -31.7 | 0.38 | -2.56 | -13.64 | 12.81 | 0.0 | 0.0 | 15.85 | 0.0 | 9.01 | 2.56 | 0.0 | 81.56 | 65.74 | 6.12 | 10.06 | 84.15 | 4.72 | 11.19 | 0.54 | -61.97 | 116.0 | 66.28 | 4.59 | 10.5 | 0.01 | -10.66 | -19.99 |
| 24Q2 (19) | 30.04 | -1.67 | -18.96 | 5.1 | 41.67 | 1600.0 | 1.72 | 0.0 | 145.71 | 0 | 0 | 0 | 19.5 | 24.92 | 7.38 | 4.38 | 31.53 | 40.38 | 28.32 | 18.84 | 23.72 | 40.16 | 16.58 | 28.06 | 14.71 | 9.86 | 10.19 | 0.32 | -3.03 | -11.11 | 7.3 | -5.44 | -32.84 | 0.39 | -7.14 | -17.02 | 12.81 | 0.0 | 0.0 | 15.85 | 9.01 | 9.01 | 2.56 | 81.56 | 81.56 | 61.95 | -7.12 | 9.84 | 80.36 | -2.77 | 11.07 | 1.42 | 246.34 | 152.99 | 63.37 | -5.57 | 17.96 | 0.01 | 1.29 | -15.25 |
| 24Q1 (18) | 30.55 | 17.55 | -7.54 | 3.6 | 166.67 | 242.86 | 1.72 | 30.3 | 330.0 | 0 | 0 | 0 | 15.61 | -12.2 | -9.19 | 3.33 | -8.26 | 11.0 | 23.83 | 0.85 | 10.53 | 34.45 | 3.15 | 17.96 | 13.39 | 8.25 | -12.2 | 0.33 | 0.0 | -15.38 | 7.72 | -13.84 | -23.72 | 0.42 | 5.0 | -14.29 | 12.81 | 0.0 | 0.0 | 14.54 | 0.0 | 10.4 | 1.41 | 0.0 | -36.49 | 66.7 | 5.25 | 9.76 | 82.65 | 4.2 | 8.54 | 0.41 | 116.02 | 135.96 | 67.11 | 10.36 | 12.54 | 0.01 | -8.26 | -10.6 |
| 23Q4 (17) | 25.99 | -13.08 | -27.26 | 1.35 | -10.0 | -80.93 | 1.32 | 8.2 | 842.86 | 0 | 0 | 0 | 17.78 | 0.85 | -5.17 | 3.63 | 9.01 | 114.79 | 23.63 | -3.67 | 5.12 | 33.39 | -2.35 | 10.88 | 12.37 | -3.36 | -25.71 | 0.33 | -8.33 | -17.5 | 8.96 | -15.47 | -12.33 | 0.4 | -9.09 | -4.76 | 12.81 | 0.0 | 0.0 | 14.54 | 0.0 | 10.4 | 1.41 | 0.0 | -36.49 | 63.37 | 6.09 | 9.69 | 79.32 | 4.81 | 8.42 | -2.56 | -1124.0 | -81.56 | 60.81 | 1.38 | 7.9 | 0.01 | -3.62 | -2.52 |
| 23Q3 (16) | 29.9 | -19.34 | -8.9 | 1.5 | 400.0 | -84.04 | 1.22 | 74.29 | 0 | 0 | 0 | 0 | 17.63 | -2.92 | -6.67 | 3.33 | 6.73 | -16.75 | 24.53 | 7.16 | 7.82 | 34.20 | 9.05 | 12.05 | 12.8 | -4.12 | -32.88 | 0.36 | 0.0 | -14.29 | 10.6 | -2.48 | 2.42 | 0.44 | -6.38 | 0.0 | 12.81 | 0.0 | 0.0 | 14.54 | 0.0 | 10.4 | 1.41 | 0.0 | -36.49 | 59.73 | 5.9 | 6.55 | 75.68 | 4.6 | 5.92 | 0.25 | 109.33 | 196.15 | 59.98 | 11.65 | 7.49 | 0.02 | -5.37 | 5.96 |
| 23Q2 (15) | 37.07 | 12.2 | 11.76 | 0.3 | -71.43 | -92.31 | 0.7 | 75.0 | 0 | 0 | 0 | 0 | 18.16 | 5.64 | -4.42 | 3.12 | 4.0 | -23.34 | 22.89 | 6.17 | 2.69 | 31.36 | 7.39 | 5.25 | 13.35 | -12.46 | -35.41 | 0.36 | -7.69 | -18.18 | 10.87 | 7.41 | 6.46 | 0.47 | -4.08 | 4.44 | 12.81 | 0.0 | 0.0 | 14.54 | 10.4 | 10.4 | 1.41 | -36.49 | -36.49 | 56.4 | -7.19 | 8.36 | 72.35 | -4.99 | 7.28 | -2.68 | -135.09 | -125.21 | 53.72 | -9.91 | 5.62 | 0.02 | 6.85 | 8.28 |
| 23Q1 (14) | 33.04 | -7.53 | 15.12 | 1.05 | -85.17 | -68.56 | 0.4 | 185.71 | 0 | 0 | 0 | 0 | 17.19 | -8.32 | -4.5 | 3.0 | 77.51 | -24.43 | 21.56 | -4.09 | -3.14 | 29.20 | -3.04 | -1.07 | 15.25 | -8.41 | -25.21 | 0.39 | -2.5 | -15.22 | 10.12 | -0.98 | 28.59 | 0.49 | 16.67 | 4.26 | 12.81 | 0.0 | 0.0 | 13.17 | 0.0 | 13.63 | 2.22 | 0.0 | 10.45 | 60.77 | 5.19 | 5.08 | 76.15 | 4.09 | 6.59 | -1.14 | 19.15 | -442.86 | 59.63 | 5.8 | 3.49 | 0.01 | 0.03 | 10.87 |
| 22Q4 (13) | 35.73 | 8.87 | 38.54 | 7.08 | -24.68 | -5.6 | 0.14 | 0 | 0 | 0 | 0 | 0 | 18.75 | -0.74 | 0.54 | 1.69 | -57.75 | -52.79 | 22.48 | -1.19 | 1.63 | 30.12 | -1.32 | 2.12 | 16.65 | -12.69 | -14.44 | 0.4 | -4.76 | -13.04 | 10.22 | -1.26 | 48.55 | 0.42 | -4.55 | -12.5 | 12.81 | 0.0 | 0.0 | 13.17 | 0.0 | 13.63 | 2.22 | 0.0 | 10.45 | 57.77 | 3.05 | 7.26 | 73.16 | 2.39 | 8.43 | -1.41 | -442.31 | 36.49 | 56.36 | 1.0 | 9.14 | 0.01 | 4.77 | 5.09 |
| 22Q3 (12) | 32.82 | -1.06 | 29.47 | 9.4 | 141.03 | -30.47 | 0 | 0 | 0 | 0 | 0 | 0 | 18.89 | -0.58 | -1.41 | 4.0 | -1.72 | 6.1 | 22.75 | 2.06 | -5.29 | 30.52 | 2.43 | -6.72 | 19.07 | -7.74 | 6.06 | 0.42 | -4.55 | -10.64 | 10.35 | 1.37 | 73.37 | 0.44 | -2.22 | -12.0 | 12.81 | 0.0 | 0.0 | 13.17 | 0.0 | 13.63 | 2.22 | 0.0 | 10.45 | 56.06 | 7.7 | 11.43 | 71.45 | 5.95 | 11.78 | -0.26 | 78.15 | 91.0 | 55.8 | 9.71 | 17.67 | 0.01 | -3.3 | -0.65 |
| 22Q2 (11) | 33.17 | 15.57 | 35.78 | 3.9 | 16.77 | -35.32 | 0 | 0 | 0 | 0 | 0 | 0 | 19.0 | 5.56 | -3.06 | 4.07 | 2.52 | -6.44 | 22.29 | 0.13 | -12.73 | 29.80 | 0.94 | -17.81 | 20.67 | 1.37 | 30.91 | 0.44 | -4.35 | -10.2 | 10.21 | 29.73 | 95.59 | 0.45 | -4.26 | -2.17 | 12.81 | 0.0 | 0.0 | 13.17 | 13.63 | 29.12 | 2.22 | 10.45 | -22.11 | 52.05 | -9.99 | -3.86 | 67.44 | -5.6 | 0.37 | -1.19 | -466.67 | 53.7 | 50.86 | -11.73 | -1.38 | 0.01 | 9.41 | -15.42 |
| 22Q1 (10) | 28.7 | 11.28 | 44.37 | 3.34 | -55.47 | -34.51 | 0 | 0 | 0 | 0 | 0 | 0 | 18.0 | -3.49 | 2.33 | 3.97 | 10.89 | -2.46 | 22.26 | 0.63 | -8.4 | 29.52 | 0.09 | -20.02 | 20.39 | 4.78 | 52.16 | 0.46 | 0.0 | -9.8 | 7.87 | 14.39 | 110.99 | 0.47 | -2.08 | 2.17 | 12.81 | 0.0 | 0.0 | 11.59 | 0.0 | 13.63 | 2.01 | 0.0 | -29.47 | 57.83 | 7.37 | 16.12 | 71.44 | 5.88 | 13.69 | -0.21 | 90.54 | 90.67 | 57.62 | 11.58 | 21.18 | 0.01 | -5.19 | -24.4 |
| 21Q4 (9) | 25.79 | 1.74 | 2.95 | 7.5 | -44.53 | 48.22 | 0 | 0 | 0 | 0 | 0 | 0 | 18.65 | -2.66 | 9.32 | 3.58 | -5.04 | -16.36 | 22.12 | -7.91 | -9.05 | 29.49 | -9.86 | -28.19 | 19.46 | 8.23 | 53.71 | 0.46 | -2.13 | -13.21 | 6.88 | 15.24 | 102.35 | 0.48 | -4.0 | 9.09 | 12.81 | 0.0 | 0.0 | 11.59 | 0.0 | 13.63 | 2.01 | 0.0 | -29.47 | 53.86 | 7.06 | 17.78 | 67.47 | 5.55 | 14.8 | -2.22 | 23.18 | -10.45 | 51.64 | 8.9 | 18.12 | 0.01 | -0.95 | -23.63 |
| 21Q3 (8) | 25.35 | 3.77 | 30.33 | 13.52 | 124.21 | 64.08 | 0 | 0 | 0 | 0 | 0 | 0 | 19.16 | -2.24 | 18.27 | 3.77 | -13.33 | -10.02 | 24.02 | -5.95 | 9.68 | 32.72 | -9.74 | -14.28 | 17.98 | 13.87 | 72.39 | 0.47 | -4.08 | -11.32 | 5.97 | 14.37 | 0 | 0.5 | 8.7 | 11.11 | 12.81 | 0.0 | 0.0 | 11.59 | 13.63 | 13.63 | 2.01 | -29.47 | -29.47 | 50.31 | -7.07 | 21.49 | 63.92 | -4.87 | 17.37 | -2.89 | -12.45 | 7.37 | 47.42 | -8.05 | 23.84 | 0.01 | -17.68 | -28.52 |
| 21Q2 (7) | 24.43 | 22.89 | 20.7 | 6.03 | 18.24 | 367.44 | 0 | 0 | 0 | 0 | 0 | 0 | 19.6 | 11.43 | 30.75 | 4.35 | 6.88 | 28.7 | 25.54 | 5.1 | 26.88 | 36.25 | -1.77 | 0 | 15.79 | 17.84 | 65.69 | 0.49 | -3.92 | -9.26 | 5.22 | 39.95 | 0 | 0.46 | 0.0 | 0.0 | 12.81 | 0.0 | 0.0 | 10.2 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 54.14 | 8.71 | 45.46 | 67.19 | 6.92 | 33.68 | -2.57 | -14.22 | 37.47 | 51.57 | 8.45 | 55.75 | 0.02 | -2.21 | -19.69 |
| 21Q1 (6) | 19.88 | -20.64 | 4.47 | 5.1 | 0.79 | 283.46 | 0 | 0 | 0 | 0 | 0 | 0 | 17.59 | 3.11 | 60.49 | 4.07 | -4.91 | 103.5 | 24.3 | -0.08 | 40.62 | 36.91 | -10.14 | 0 | 13.4 | 5.85 | 65.02 | 0.51 | -3.77 | -10.53 | 3.73 | 9.71 | 0 | 0.46 | 4.55 | 4.55 | 12.81 | 0.0 | 0.0 | 10.2 | 0.0 | 12.33 | 2.85 | 0.0 | 163.89 | 49.8 | 8.9 | 18.29 | 62.84 | 6.93 | 20.24 | -2.25 | -11.94 | 25.74 | 47.55 | 8.76 | 21.7 | 0.02 | -4.22 | -15.1 |
| 20Q4 (5) | 25.05 | 28.79 | 41.13 | 5.06 | -38.59 | 386.54 | 0 | 0 | 0 | 0 | 0 | 0 | 17.06 | 5.31 | 12.09 | 4.28 | 2.15 | 48.61 | 24.32 | 11.05 | 18.81 | 41.07 | 7.6 | 0 | 12.66 | 21.38 | 54.01 | 0.53 | 0.0 | -10.17 | 3.4 | 0 | 0 | 0.44 | -2.22 | -2.22 | 12.81 | 0.0 | 0.0 | 10.2 | 0.0 | 12.33 | 2.85 | 0.0 | 163.89 | 45.73 | 10.43 | 14.01 | 58.77 | 7.91 | 16.91 | -2.01 | 35.58 | 29.47 | 43.72 | 14.18 | 17.34 | 0.02 | -7.29 | -15.53 |
| 20Q3 (4) | 19.45 | -3.9 | 0.0 | 8.24 | 538.76 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 16.2 | 8.07 | 0.0 | 4.19 | 23.96 | 0.0 | 21.9 | 8.79 | 0.0 | 38.17 | 0 | 0.0 | 10.43 | 9.44 | 0.0 | 0.53 | -1.85 | 0.0 | 0 | 0 | 0.0 | 0.45 | -2.17 | 0.0 | 12.81 | 0.0 | 0.0 | 10.2 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 41.41 | 11.26 | 0.0 | 54.46 | 8.36 | 0.0 | -3.12 | 24.09 | 0.0 | 38.29 | 15.64 | 0.0 | 0.02 | -7.51 | 0.0 |
