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) | 21.68 | 16.62 | 0 | 0 | 0 | 0 | 0 | 0 | 312.69 | 0.35 | 7.06 | 7.29 | 15.71 | -21.96 | 5.02 | -22.23 | 23.8 | -14.94 | 15.64 | 12.03 | 0 | 0 | 1.03 | -4.63 | 25.83 | 0.0 | 16.68 | 4.12 | 0 | 0 | 14.79 | 7.8 | 31.46 | 5.04 | -0.32 | 0 | 14.47 | 4.48 | 0.00 | -9.83 |
| 2022 (9) | 18.59 | -37.55 | 0 | 0 | 0 | 0 | 0 | 0 | 311.59 | 0.39 | 6.58 | 10.22 | 20.13 | 5.84 | 6.46 | 5.43 | 27.98 | 3.78 | 13.96 | 29.5 | 0 | 0 | 1.08 | -23.94 | 25.83 | 0.0 | 16.02 | 3.89 | 0.22 | -31.25 | 13.72 | 7.44 | 29.95 | 5.01 | 0.13 | 0 | 13.85 | 10.36 | 0.00 | -10.28 |
| 2021 (8) | 29.77 | 6.4 | 0 | 0 | 0 | 0 | 0 | 0 | 310.39 | 14.93 | 5.97 | 36.61 | 19.02 | 11.03 | 6.13 | -3.39 | 26.96 | 36.02 | 10.78 | 8.67 | 0 | 0 | 1.42 | -21.11 | 25.83 | 0.0 | 15.42 | 3.07 | 0.32 | 128.57 | 12.77 | 12.41 | 28.52 | 7.79 | -0.22 | 0 | 12.55 | 13.68 | 0.00 | -10.41 |
| 2020 (7) | 27.98 | 8.91 | 0 | 0 | 0 | 0 | 0 | 0 | 270.07 | -6.44 | 4.37 | 6.33 | 17.13 | 1.6 | 6.34 | 8.59 | 19.82 | 6.16 | 9.92 | 3.98 | 0 | 0 | 1.8 | -20.7 | 25.83 | 0.0 | 14.96 | 2.82 | 0.14 | 0.0 | 11.36 | 3.93 | 26.46 | 3.28 | -0.32 | 0 | 11.04 | 2.32 | 0.00 | -1.08 |
| 2019 (6) | 25.69 | 2.19 | 0 | 0 | 0 | 0 | 0 | 0 | 288.65 | -7.61 | 4.11 | 1.23 | 16.86 | -7.36 | 5.84 | 0.26 | 18.67 | -5.85 | 9.54 | 3.7 | 0 | 0 | 2.27 | -5.42 | 25.83 | 0.0 | 14.55 | 2.9 | 0.14 | 0 | 10.93 | -1.26 | 25.62 | 1.63 | -0.14 | 0 | 10.79 | -1.28 | 0.00 | -13.08 |
| 2018 (5) | 25.14 | 8.36 | 0 | 0 | 0 | 0 | 0 | 0 | 312.41 | -12.58 | 4.06 | -50.85 | 18.2 | -18.71 | 5.83 | -7.01 | 19.83 | -13.93 | 9.2 | 3.95 | 0 | 0 | 2.4 | -18.09 | 25.83 | 0.0 | 14.14 | 6.16 | 0 | 0 | 11.07 | -31.24 | 25.21 | -14.28 | -0.14 | 0 | 10.93 | -32.15 | 0.00 | -29.25 |
| 2017 (4) | 23.2 | 5.69 | 0 | 0 | 0 | 0 | 0 | 0 | 357.38 | 4.83 | 8.26 | -17.15 | 22.39 | -11.08 | 6.27 | -15.18 | 23.04 | 1.32 | 8.85 | 2.67 | 0 | 0 | 2.93 | -12.28 | 25.83 | 0.0 | 13.32 | 8.12 | 0 | 0 | 16.1 | -14.63 | 29.41 | -5.68 | 0.01 | -93.33 | 16.11 | -15.26 | 0.00 | -11.28 |
| 2016 (3) | 21.95 | -1.08 | 0.68 | 0 | 0 | 0 | 0 | 0 | 340.91 | -4.13 | 9.97 | 24.16 | 25.18 | 27.24 | 7.39 | 32.71 | 22.74 | -5.6 | 8.62 | -4.54 | 0 | 0 | 3.34 | -6.44 | 25.83 | 0.0 | 12.32 | 6.94 | 0 | 0 | 18.86 | 8.77 | 31.18 | 8.08 | 0.15 | -78.26 | 19.01 | 5.44 | 0.00 | -18.77 |
| 2015 (2) | 22.19 | 14.15 | 0 | 0 | 0 | 0 | 0 | 0 | 355.58 | -14.01 | 8.03 | 46.0 | 19.79 | -8.76 | 5.57 | 6.11 | 24.09 | -19.75 | 9.03 | 15.47 | 0 | 0 | 3.57 | 1883.33 | 25.83 | 0.0 | 11.52 | 5.01 | 0 | 0 | 17.34 | 25.83 | 28.85 | 16.57 | 0.69 | 1.47 | 18.03 | 24.69 | 0.01 | 0 |
| 2014 (1) | 19.44 | 44.0 | 5.0 | 0 | 0 | 0 | 0 | 0 | 413.52 | -3.18 | 5.5 | -61.54 | 21.69 | 2.07 | 5.25 | 5.43 | 30.02 | -11.1 | 7.82 | 17.07 | 0 | 0 | 0.18 | 50.0 | 25.83 | 0.0 | 10.97 | 14.99 | 0 | 0 | 13.78 | -29.8 | 24.75 | -16.3 | 0.68 | 94.29 | 14.46 | -27.63 | 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) | 24.05 | -12.45 | -3.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 78.14 | 5.35 | 2.26 | 1.11 | 18.09 | -47.89 | 17.77 | 10.79 | -5.28 | 5.60 | 10.18 | -6.23 | 26.63 | 17.36 | -3.62 | 15.84 | 2.06 | 1.47 | 0 | 0 | 0 | 1.01 | 7.45 | -4.72 | 25.83 | 0.0 | 0.0 | 17.4 | 0.0 | 4.32 | 0.32 | 0.0 | 0 | 11.98 | 10.21 | -10.46 | 29.7 | 3.88 | -1.2 | 0.08 | 366.67 | 0 | 12.06 | 11.25 | -9.87 | 0.00 | -1.94 | -8.67 |
| 24Q2 (19) | 27.47 | 13.84 | 9.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 74.17 | -8.81 | 5.07 | 0.94 | -30.37 | -44.38 | 16.04 | -8.24 | -7.71 | 5.08 | -9.28 | -8.19 | 22.69 | -10.7 | 6.53 | 15.52 | -3.48 | 4.58 | 0 | 0 | 0 | 0.94 | -6.93 | -4.08 | 25.83 | 0.0 | 0.0 | 17.4 | 4.32 | 4.32 | 0.32 | 0 | 0 | 10.87 | -1.0 | -3.46 | 28.59 | 3.4 | 2.36 | -0.03 | 25.0 | -120.0 | 10.84 | -0.91 | -5.0 | 0.00 | -1.52 | -9.78 |
| 24Q1 (18) | 24.13 | 11.3 | 91.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 81.34 | -2.68 | -0.94 | 1.35 | 6.3 | -31.47 | 17.48 | 11.27 | -8.1 | 5.60 | 11.54 | -7.78 | 25.41 | 6.76 | -11.18 | 16.08 | 2.81 | 8.65 | 0 | 0 | 0 | 1.01 | -1.94 | -2.88 | 25.83 | 0.0 | 0.0 | 16.68 | 0.0 | 4.12 | 0 | 0 | -100.0 | 10.98 | -25.76 | 9.69 | 27.65 | -12.11 | 5.37 | -0.04 | 87.5 | -133.33 | 10.94 | -24.4 | 8.0 | 0.00 | -3.81 | -10.96 |
| 23Q4 (17) | 21.68 | -12.65 | 16.62 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 83.58 | 9.38 | -1.59 | 1.27 | -40.38 | -23.49 | 15.71 | -16.26 | -21.96 | 5.02 | -15.9 | -22.23 | 23.8 | -13.86 | -14.94 | 15.64 | 0.19 | 12.03 | 0 | 0 | 0 | 1.03 | -2.83 | -4.63 | 25.83 | 0.0 | 0.0 | 16.68 | 0.0 | 4.12 | 0 | 0 | -100.0 | 14.79 | 10.54 | 7.8 | 31.46 | 4.66 | 5.04 | -0.32 | 0 | -346.15 | 14.47 | 8.15 | 4.48 | 0.00 | -1.68 | -9.83 |
| 23Q3 (16) | 24.82 | -0.92 | 38.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 76.41 | 8.24 | 0.22 | 2.13 | 26.04 | 5.97 | 18.76 | 7.94 | -8.58 | 5.97 | 7.88 | -6.33 | 27.63 | 29.72 | 4.78 | 15.61 | 5.19 | 21.29 | 0 | 0 | 0 | 1.06 | 8.16 | -13.82 | 25.83 | 0.0 | 0.0 | 16.68 | 0.0 | 4.12 | 0 | 0 | -100.0 | 13.38 | 18.83 | 11.13 | 30.06 | 7.63 | 6.33 | 0 | -100.0 | 100.0 | 13.38 | 17.27 | 11.87 | 0.00 | -3.13 | -11.02 |
| 23Q2 (15) | 25.05 | 98.65 | 25.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70.59 | -14.03 | 1.25 | 1.69 | -14.21 | 53.64 | 17.38 | -8.62 | -6.31 | 5.54 | -8.88 | -4.71 | 21.3 | -25.55 | -13.41 | 14.84 | 0.27 | 26.08 | 0 | 0 | 0 | 0.98 | -5.77 | -24.03 | 25.83 | 0.0 | 0.0 | 16.68 | 4.12 | 4.12 | 0 | -100.0 | -100.0 | 11.26 | 12.49 | 12.15 | 27.93 | 6.44 | 6.32 | 0.15 | 25.0 | 200.0 | 11.41 | 12.64 | 15.37 | 0.00 | -2.81 | -11.25 |
| 23Q1 (14) | 12.61 | -32.17 | -42.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 82.11 | -3.32 | 1.75 | 1.97 | 18.67 | 8.84 | 19.02 | -5.51 | -3.45 | 6.08 | -5.94 | -2.63 | 28.61 | 2.25 | 1.1 | 14.8 | 6.02 | 27.7 | 0 | 0 | 0 | 1.04 | -3.7 | -22.96 | 25.83 | 0.0 | 0.0 | 16.02 | 0.0 | 3.89 | 0.22 | 0.0 | -31.25 | 10.01 | -27.04 | 6.26 | 26.24 | -12.39 | 4.25 | 0.12 | -7.69 | 166.67 | 10.13 | -26.86 | 9.63 | 0.00 | -2.58 | -17.32 |
| 22Q4 (13) | 18.59 | 3.51 | -37.55 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.93 | 11.4 | -10.7 | 1.66 | -17.41 | -6.21 | 20.13 | -1.9 | 5.84 | 6.46 | 1.3 | 5.43 | 27.98 | 6.11 | 3.78 | 13.96 | 8.47 | 29.5 | 0 | 0 | 0 | 1.08 | -12.2 | -23.94 | 25.83 | 0.0 | 0.0 | 16.02 | 0.0 | 3.89 | 0.22 | 0.0 | -31.25 | 13.72 | 13.95 | 7.44 | 29.95 | 5.94 | 5.01 | 0.13 | 262.5 | 159.09 | 13.85 | 15.8 | 10.36 | 0.00 | -2.97 | -10.28 |
| 22Q3 (12) | 17.96 | -10.07 | -42.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 76.24 | 9.35 | 3.47 | 2.01 | 82.73 | 27.22 | 20.52 | 10.62 | -2.01 | 6.38 | 9.74 | -11.3 | 26.37 | 7.2 | 9.33 | 12.87 | 9.35 | 25.81 | 0 | 0 | 0 | 1.23 | -4.65 | -22.64 | 25.83 | 0.0 | 0.0 | 16.02 | 0.0 | 3.89 | 0.22 | 0.0 | -31.25 | 12.04 | 19.92 | 9.06 | 28.27 | 7.61 | 5.52 | -0.08 | 46.67 | 61.9 | 11.96 | 20.93 | 10.43 | 0.00 | -3.39 | -10.12 |
| 22Q2 (11) | 19.97 | -8.18 | -21.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69.72 | -13.61 | 5.38 | 1.1 | -39.23 | 1.85 | 18.55 | -5.84 | 7.79 | 5.81 | -6.89 | -3.73 | 24.6 | -13.07 | 45.05 | 11.77 | 1.55 | 19.74 | 0 | 0 | 0 | 1.29 | -4.44 | -22.29 | 25.83 | 0.0 | 0.0 | 16.02 | 3.89 | 3.89 | 0.22 | -31.25 | -31.25 | 10.04 | 6.58 | 6.13 | 26.27 | 4.37 | 4.2 | -0.15 | 16.67 | 31.82 | 9.89 | 7.03 | 7.03 | 0.00 | -9.45 | -9.44 |
| 22Q1 (10) | 21.75 | -26.94 | -2.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 80.7 | -15.15 | 6.97 | 1.81 | 2.26 | 17.53 | 19.7 | 3.58 | 10.36 | 6.24 | 1.85 | -2.72 | 28.3 | 4.97 | 29.4 | 11.59 | 7.51 | 13.41 | 0 | 0 | 0 | 1.35 | -4.93 | -21.97 | 25.83 | 0.0 | 0.0 | 15.42 | 0.0 | 3.07 | 0.32 | 0.0 | 128.57 | 9.42 | -26.23 | -26.98 | 25.17 | -11.75 | -10.11 | -0.18 | 18.18 | 43.75 | 9.24 | -26.37 | -26.55 | 0.00 | 5.71 | -2.83 |
| 21Q4 (9) | 29.77 | -4.25 | 6.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95.11 | 29.09 | 25.19 | 1.77 | 12.03 | 16.45 | 19.02 | -9.17 | 11.03 | 6.13 | -14.77 | -3.39 | 26.96 | 11.77 | 36.02 | 10.78 | 5.38 | 8.67 | 0 | 0 | 0 | 1.42 | -10.69 | -21.11 | 25.83 | 0.0 | 0.0 | 15.42 | 0.0 | 3.07 | 0.32 | 0.0 | 128.57 | 12.77 | 15.67 | 12.41 | 28.52 | 6.46 | 7.79 | -0.22 | -4.76 | 31.25 | 12.55 | 15.88 | 13.68 | 0.00 | -2.8 | -10.41 |
| 21Q3 (8) | 31.09 | 22.21 | 52.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73.68 | 11.37 | 9.12 | 1.58 | 46.3 | 19.7 | 20.94 | 21.67 | 10.5 | 7.19 | 19.1 | 1.02 | 24.12 | 42.22 | -3.17 | 10.23 | 4.07 | 7.46 | 0 | 0 | 0 | 1.59 | -4.22 | -19.7 | 25.83 | 0.0 | 0.0 | 15.42 | 0.0 | 3.07 | 0.32 | 0.0 | 128.57 | 11.04 | 16.7 | 14.88 | 26.79 | 6.27 | 8.37 | -0.21 | 4.55 | 22.22 | 10.83 | 17.21 | 15.95 | 0.00 | -2.66 | -10.44 |
| 21Q2 (7) | 25.44 | 14.44 | 9.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 66.16 | -12.3 | 11.55 | 1.08 | -29.87 | 74.19 | 17.21 | -3.59 | 12.12 | 6.04 | -5.9 | 0 | 16.96 | -22.45 | -10.88 | 9.83 | -3.82 | 7.08 | 0 | 0 | 0 | 1.66 | -4.05 | -20.57 | 25.83 | 0.0 | 0.0 | 15.42 | 3.07 | 3.07 | 0.32 | 128.57 | 128.57 | 9.46 | -26.67 | 14.11 | 25.21 | -9.96 | 7.78 | -0.22 | 31.25 | -10.0 | 9.24 | -26.55 | 14.22 | 0.00 | -2.85 | -10.0 |
| 21Q1 (6) | 22.23 | -20.55 | -16.52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75.44 | -0.7 | 12.13 | 1.54 | 1.32 | 71.11 | 17.85 | 4.2 | 4.82 | 6.42 | 1.15 | 0 | 21.87 | 10.34 | 3.65 | 10.22 | 3.02 | 4.07 | 0 | 0 | 0 | 1.73 | -3.89 | -19.91 | 25.83 | 0.0 | 0.0 | 14.96 | 0.0 | 2.82 | 0.14 | 0.0 | 0.0 | 12.9 | 13.56 | 9.04 | 28.0 | 5.82 | 5.58 | -0.32 | 0.0 | -146.15 | 12.58 | 13.95 | 7.52 | 0.00 | -2.53 | -2.1 |
| 20Q4 (5) | 27.98 | 36.96 | 8.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75.97 | 12.51 | 5.31 | 1.52 | 15.15 | 43.4 | 17.13 | -9.6 | 1.6 | 6.34 | -10.89 | 0 | 19.82 | -20.43 | 6.16 | 9.92 | 4.2 | 3.98 | 0 | 0 | 0 | 1.8 | -9.09 | -20.7 | 25.83 | 0.0 | 0.0 | 14.96 | 0.0 | 2.82 | 0.14 | 0.0 | 0.0 | 11.36 | 18.21 | 3.93 | 26.46 | 7.04 | 3.28 | -0.32 | -18.52 | -128.57 | 11.04 | 18.2 | 2.32 | 0.00 | -2.83 | -1.08 |
| 20Q3 (4) | 20.43 | -11.94 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 67.52 | 13.84 | 0.0 | 1.32 | 112.9 | 0.0 | 18.95 | 23.45 | 0.0 | 7.12 | 0 | 0.0 | 24.91 | 30.9 | 0.0 | 9.52 | 3.7 | 0.0 | 0 | 0 | 0.0 | 1.98 | -5.26 | 0.0 | 25.83 | 0.0 | 0.0 | 14.96 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 9.61 | 15.92 | 0.0 | 24.72 | 5.69 | 0.0 | -0.27 | -35.0 | 0.0 | 9.34 | 15.45 | 0.0 | 0.00 | -2.19 | 0.0 |
