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) | 17.21 | 9.62 | 6.0 | 50.0 | 3.0 | 35.75 | 0 | 0 | 45.95 | -8.52 | 3.7 | -40.61 | 12.37 | 0.08 | 26.92 | 9.4 | 19.41 | -9.26 | 0 | 0 | 6.8 | -9.57 | 0.21 | -4.55 | 14.47 | 0.0 | 8.91 | 7.61 | 3.58 | -12.68 | 27.08 | 2.65 | 39.56 | 2.04 | -4.14 | 0 | 22.94 | 0.61 | 0.02 | -0.35 |
| 2022 (9) | 15.7 | -10.08 | 4.0 | -20.16 | 2.21 | 784.0 | 0 | 0 | 50.23 | -20.46 | 6.23 | -33.93 | 12.36 | -29.81 | 24.61 | -11.76 | 21.39 | -5.35 | 0 | 0 | 7.52 | -11.32 | 0.22 | -15.38 | 14.47 | 0.0 | 8.28 | 12.5 | 4.1 | 0.24 | 26.38 | 3.69 | 38.77 | 5.1 | -3.58 | 0 | 22.8 | 6.94 | 0.02 | 6.16 |
| 2021 (8) | 17.46 | -20.85 | 5.01 | -49.9 | 0.25 | 0 | 0 | 0 | 63.15 | 17.05 | 9.43 | 42.45 | 17.61 | 10.13 | 27.89 | -5.91 | 22.6 | 47.04 | 0 | 0 | 8.48 | 36.12 | 0.26 | -3.7 | 14.47 | 0.0 | 7.36 | 10.01 | 4.09 | -10.11 | 25.44 | 23.08 | 36.89 | 15.57 | -4.12 | 0 | 21.32 | 30.0 | 0.01 | -7.77 |
| 2020 (7) | 22.06 | 117.55 | 10.0 | 100.0 | 0 | 0 | 0 | 0 | 53.95 | 19.65 | 6.62 | 71.06 | 15.99 | 17.66 | 29.64 | -1.66 | 15.37 | -2.72 | 0 | 0 | 6.23 | 78.0 | 0.27 | 35.0 | 14.47 | -0.34 | 6.69 | 5.85 | 4.55 | 31.88 | 20.67 | 14.26 | 31.92 | 14.57 | -4.27 | 0 | 16.4 | 26.06 | 0.02 | -5.45 |
| 2019 (6) | 10.14 | -19.14 | 5.0 | 400.0 | 0 | 0 | 0 | 0 | 45.09 | -25.11 | 3.87 | -71.44 | 13.59 | -31.16 | 30.14 | -8.07 | 15.8 | -3.42 | 0 | 0 | 3.5 | -53.33 | 0.2 | 0.0 | 14.52 | -24.26 | 6.32 | 27.42 | 3.45 | 40.82 | 18.09 | -15.47 | 27.86 | -3.3 | -5.08 | 0 | 13.01 | -27.52 | 0.02 | 12.97 |
| 2018 (5) | 12.54 | 28.48 | 1.0 | -66.67 | 0.01 | -99.6 | 0 | 0 | 60.21 | 47.65 | 13.55 | 616.93 | 19.74 | 43.25 | 32.79 | -2.98 | 16.36 | 30.98 | 0 | 0 | 7.5 | 102.7 | 0.2 | 0.0 | 19.17 | 0.52 | 4.96 | 3.98 | 2.45 | 0.0 | 21.4 | 175.77 | 28.81 | 92.32 | -3.45 | 0 | 17.95 | 178.73 | 0.01 | -9.24 |
| 2017 (4) | 9.76 | 24.17 | 3.0 | 50.0 | 2.5 | 0 | 0 | 0 | 40.78 | 7.01 | 1.89 | -17.47 | 13.78 | 15.9 | 33.79 | 8.31 | 12.49 | 7.12 | 0 | 0 | 3.7 | -40.13 | 0.2 | 0.0 | 19.07 | 8.6 | 4.77 | 5.07 | 2.45 | 0.0 | 7.76 | 15.13 | 14.98 | 9.1 | -1.32 | 0 | 6.44 | 12.78 | 0.02 | 4.45 |
| 2016 (3) | 7.86 | -42.29 | 2.0 | 0 | 0 | 0 | 0 | 0 | 38.11 | -3.42 | 2.29 | -5.76 | 11.89 | 3.39 | 31.20 | 7.05 | 11.66 | 8.36 | 0 | 0 | 6.18 | -0.96 | 0.2 | 0.0 | 17.56 | -31.38 | 4.54 | 5.58 | 2.45 | 0.0 | 6.74 | 28.87 | 13.73 | 14.7 | -1.03 | 0 | 5.71 | -11.34 | 0.02 | 16.05 |
| 2015 (2) | 13.62 | 53.55 | 0 | 0 | 0 | 0 | 0 | 0 | 39.46 | -2.28 | 2.43 | 42.11 | 11.5 | -9.95 | 29.14 | -7.85 | 10.76 | -9.81 | 0 | 0 | 6.24 | 0 | 0.2 | 0.0 | 25.59 | -3.4 | 4.3 | 4.12 | 2.45 | 0.0 | 5.23 | 32.74 | 11.97 | 13.78 | 1.21 | -14.18 | 6.44 | 20.37 | 0.01 | -7.79 |
| 2014 (1) | 8.87 | 2.9 | 0.5 | 0.0 | 5.84 | 213.98 | 0 | 0 | 40.38 | 5.46 | 1.71 | 125.0 | 12.77 | 1.19 | 31.62 | -4.05 | 11.93 | 5.48 | 0 | 0 | 0 | 0 | 0.2 | 0.0 | 26.49 | 5.66 | 4.13 | 1.98 | 2.45 | 0.0 | 3.94 | 33.11 | 10.52 | 11.21 | 1.41 | 187.76 | 5.35 | 55.07 | 0.01 | 1.53 |
| 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) | 15.83 | -12.54 | -4.64 | 6.0 | 0.0 | 0.0 | 2.0 | -32.2 | -14.89 | 0 | 0 | 0 | 13.23 | 4.58 | 10.9 | 0.58 | -55.04 | -52.46 | 14.89 | 4.79 | 11.2 | 30.98 | 1.95 | 6.88 | 17.68 | -4.74 | -9.93 | 0 | 0 | 0 | 5.64 | 1.08 | 12.35 | 0.21 | 0.0 | 0.0 | 14.47 | 0.0 | 0.0 | 9.27 | 0.0 | 4.04 | 4.14 | 0.0 | 15.64 | 27.18 | 2.18 | 1.49 | 40.59 | 1.45 | 3.39 | -2.9 | 12.39 | 19.22 | 24.28 | 4.25 | 4.7 | 0.02 | 8.8 | 8.15 |
| 24Q2 (19) | 18.1 | -7.79 | 9.3 | 6.0 | 0.0 | 0.0 | 2.95 | -3.91 | -1.01 | 0 | 0 | 0 | 12.65 | 17.67 | 10.29 | 1.29 | -3.01 | -2.27 | 14.21 | 14.78 | 9.9 | 30.39 | 11.89 | 6.66 | 18.56 | -5.26 | -7.89 | 0 | 0 | 0 | 5.58 | -8.37 | 13.41 | 0.21 | 0.0 | 0.0 | 14.47 | 0.0 | 0.0 | 9.27 | 4.04 | 4.04 | 4.14 | 15.64 | 15.64 | 26.6 | -6.37 | 4.07 | 40.01 | -2.15 | 5.18 | -3.31 | 5.97 | 26.12 | 23.29 | -6.43 | 10.48 | 0.02 | 2.94 | 2.12 |
| 24Q1 (18) | 19.63 | 14.06 | 16.02 | 6.0 | 0.0 | 50.0 | 3.07 | 2.33 | -3.46 | 0 | 0 | 0 | 10.75 | -5.95 | -3.33 | 1.33 | 315.62 | 58.33 | 12.38 | 0.08 | 2.48 | 27.16 | 0.89 | 5.59 | 19.59 | 0.93 | -4.21 | 0 | 0 | 0 | 6.09 | -10.44 | -15.88 | 0.21 | 0.0 | 0.0 | 14.47 | 0.0 | 0.0 | 8.91 | 0.0 | 7.61 | 3.58 | 0.0 | -12.68 | 28.41 | 4.91 | 4.37 | 40.89 | 3.36 | 3.23 | -3.52 | 14.98 | -0.86 | 24.89 | 8.5 | 4.89 | 0.01 | -0.93 | 1.09 |
| 23Q4 (17) | 17.21 | 3.67 | 9.62 | 6.0 | 0.0 | 50.0 | 3.0 | 27.66 | 35.75 | 0 | 0 | 0 | 11.43 | -4.19 | -2.06 | 0.32 | -73.77 | 10.34 | 12.37 | -7.62 | 0.08 | 26.92 | -7.14 | 9.38 | 19.41 | -1.12 | -9.26 | 0 | 0 | 0 | 6.8 | 35.46 | -9.57 | 0.21 | 0.0 | -4.55 | 14.47 | 0.0 | 0.0 | 8.91 | 0.0 | 7.61 | 3.58 | 0.0 | -12.68 | 27.08 | 1.12 | 2.65 | 39.56 | 0.76 | 2.04 | -4.14 | -15.32 | -15.64 | 22.94 | -1.08 | 0.61 | 0.02 | -2.53 | -0.35 |
| 23Q3 (16) | 16.6 | 0.24 | 10.3 | 6.0 | 0.0 | 49.63 | 2.35 | -21.14 | -19.52 | 0 | 0 | 0 | 11.93 | 4.01 | 7.28 | 1.22 | -7.58 | -22.78 | 13.39 | 3.56 | -2.41 | 28.99 | 1.74 | 13.29 | 19.63 | -2.58 | -14.43 | 0 | 0 | 0 | 5.02 | 2.03 | -26.28 | 0.21 | 0.0 | -8.7 | 14.47 | 0.0 | 0.0 | 8.91 | 0.0 | 7.61 | 3.58 | 0.0 | -12.68 | 26.78 | 4.77 | 2.57 | 39.26 | 3.21 | 1.97 | -3.59 | 19.87 | -11.84 | 23.19 | 10.01 | 1.27 | 0.02 | 2.73 | 4.42 |
| 23Q2 (15) | 16.56 | -2.13 | -12.43 | 6.0 | 50.0 | 19.76 | 2.98 | -6.29 | 13.74 | 0 | 0 | 0 | 11.47 | 3.15 | -12.11 | 1.32 | 57.14 | -37.14 | 12.93 | 7.04 | -20.48 | 28.49 | 10.76 | 2.0 | 20.15 | -1.47 | -14.87 | 0 | 0 | 0 | 4.92 | -32.04 | -19.34 | 0.21 | 0.0 | -12.5 | 14.47 | 0.0 | 0.0 | 8.91 | 7.61 | 7.61 | 3.58 | -12.68 | -12.68 | 25.56 | -6.1 | 4.2 | 38.04 | -3.96 | 3.06 | -4.48 | -28.37 | -29.48 | 21.08 | -11.17 | 0.05 | 0.02 | 1.91 | -0.17 |
| 23Q1 (14) | 16.92 | 7.77 | -6.83 | 4.0 | 0.0 | -20.16 | 3.18 | 43.89 | 139.1 | 0 | 0 | 0 | 11.12 | -4.71 | -22.67 | 0.84 | 189.66 | -63.0 | 12.08 | -2.27 | -31.44 | 25.72 | 4.52 | -10.23 | 20.45 | -4.39 | -12.04 | 0 | 0 | 0 | 7.24 | -3.72 | -2.16 | 0.21 | -4.55 | -16.0 | 14.47 | 0.0 | 0.0 | 8.28 | 0.0 | 12.5 | 4.1 | 0.0 | 0.24 | 27.22 | 3.18 | -1.77 | 39.61 | 2.17 | 1.15 | -3.49 | 2.51 | -16.72 | 23.73 | 4.08 | -4.0 | 0.01 | -2.35 | 4.31 |
| 22Q4 (13) | 15.7 | 4.32 | -10.08 | 4.0 | -0.25 | -20.16 | 2.21 | -24.32 | 784.0 | 0 | 0 | 0 | 11.67 | 4.95 | -22.56 | 0.29 | -81.65 | -84.24 | 12.36 | -9.91 | -29.81 | 24.61 | -3.81 | -11.74 | 21.39 | -6.76 | -5.35 | 0 | 0 | 0 | 7.52 | 10.43 | -11.32 | 0.22 | -4.35 | -15.38 | 14.47 | 0.0 | 0.0 | 8.28 | 0.0 | 12.5 | 4.1 | 0.0 | 0.24 | 26.38 | 1.03 | 3.69 | 38.77 | 0.7 | 5.1 | -3.58 | -11.53 | 13.11 | 22.8 | -0.44 | 6.94 | 0.02 | 2.13 | 6.16 |
| 22Q3 (12) | 15.05 | -20.41 | -21.08 | 4.01 | -19.96 | -33.17 | 2.92 | 11.45 | 289.33 | 0 | 0 | 0 | 11.12 | -14.79 | -29.22 | 1.58 | -24.76 | -31.3 | 13.72 | -15.62 | -24.24 | 25.59 | -8.4 | -12.37 | 22.94 | -3.08 | 14.19 | 0 | 0 | 0 | 6.81 | 11.64 | -14.66 | 0.23 | -4.17 | -11.54 | 14.47 | 0.0 | 0.0 | 8.28 | 0.0 | 12.5 | 4.1 | 0.0 | 0.24 | 26.11 | 6.44 | 9.84 | 38.5 | 4.31 | 9.31 | -3.21 | 7.23 | 28.98 | 22.9 | 8.69 | 18.96 | 0.01 | -1.79 | -1.51 |
| 22Q2 (11) | 18.91 | 4.13 | -15.69 | 5.01 | 0.0 | -44.33 | 2.62 | 96.99 | 315.87 | 0 | 0 | 0 | 13.05 | -9.25 | -20.09 | 2.1 | -7.49 | -25.27 | 16.26 | -7.72 | -14.24 | 27.93 | -2.52 | -9.66 | 23.67 | 1.81 | 41.48 | 0 | 0 | 0 | 6.1 | -17.57 | 0.0 | 0.24 | -4.0 | -7.69 | 14.47 | 0.0 | 0.0 | 8.28 | 12.5 | 23.77 | 4.1 | 0.24 | -9.89 | 24.53 | -11.48 | -5.54 | 36.91 | -5.75 | -0.83 | -3.46 | -15.72 | 23.62 | 21.07 | -14.77 | -1.73 | 0.02 | 6.48 | 4.83 |
| 22Q1 (10) | 18.16 | 4.01 | -21.25 | 5.01 | 0.0 | -49.9 | 1.33 | 432.0 | 923.08 | 0 | 0 | 0 | 14.38 | -4.58 | -10.35 | 2.27 | 23.37 | -8.84 | 17.62 | 0.06 | -2.38 | 28.66 | 2.76 | -6.34 | 23.25 | 2.88 | 47.25 | 0 | 0 | 0 | 7.4 | -12.74 | 21.31 | 0.25 | -3.85 | -3.85 | 14.47 | 0.0 | 0.0 | 7.36 | 0.0 | 10.01 | 4.09 | 0.0 | -10.11 | 27.71 | 8.92 | 19.65 | 39.16 | 6.15 | 13.8 | -2.99 | 27.43 | 30.3 | 24.72 | 15.95 | 31.0 | 0.01 | -0.62 | -3.46 |
| 21Q4 (9) | 17.46 | -8.44 | -20.85 | 5.01 | -16.5 | -49.9 | 0.25 | -66.67 | 0 | 0 | 0 | 0 | 15.07 | -4.07 | 8.11 | 1.84 | -20.0 | 247.17 | 17.61 | -2.76 | 10.13 | 27.89 | -4.5 | -5.91 | 22.6 | 12.49 | 47.04 | 0 | 0 | 0 | 8.48 | 6.27 | 36.12 | 0.26 | 0.0 | -3.7 | 14.47 | 0.0 | 0.0 | 7.36 | 0.0 | 10.01 | 4.09 | 0.0 | -10.11 | 25.44 | 7.03 | 23.08 | 36.89 | 4.74 | 15.57 | -4.12 | 8.85 | 3.51 | 21.32 | 10.75 | 30.0 | 0.01 | -5.24 | -7.77 |
| 21Q3 (8) | 19.07 | -14.98 | 19.04 | 6.0 | -33.33 | -40.0 | 0.75 | 19.05 | 97.37 | 0 | 0 | 0 | 15.71 | -3.8 | 4.66 | 2.3 | -18.15 | 75.57 | 18.11 | -4.48 | -1.63 | 29.20 | -5.56 | -18.14 | 20.09 | 20.08 | 30.2 | 0 | 0 | 0 | 7.98 | 30.82 | 71.61 | 0.26 | 0.0 | 4.0 | 14.47 | 0.0 | 0.0 | 7.36 | 10.01 | 10.01 | 4.09 | -10.11 | -10.11 | 23.77 | -8.47 | 17.97 | 35.22 | -5.37 | 12.17 | -4.52 | 0.22 | 7.38 | 19.25 | -10.21 | 26.06 | 0.02 | 4.53 | -2.11 |
| 21Q2 (7) | 22.43 | -2.73 | 35.94 | 9.0 | -10.0 | -18.18 | 0.63 | 384.62 | 152.0 | 0 | 0 | 0 | 16.33 | 1.81 | 16.56 | 2.81 | 12.85 | 15.64 | 18.96 | 5.04 | 11.92 | 30.92 | 1.07 | 0 | 16.73 | 5.95 | 6.9 | 0 | 0 | 0 | 6.1 | 0.0 | 52.12 | 0.26 | 0.0 | 30.0 | 14.47 | 0.0 | -0.07 | 6.69 | 0.0 | 0.0 | 4.55 | 0.0 | 0.0 | 25.97 | 12.13 | 37.85 | 37.22 | 8.17 | 23.74 | -4.53 | -5.59 | 17.93 | 21.44 | 13.62 | 60.96 | 0.01 | -1.93 | -5.27 |
| 21Q1 (6) | 23.06 | 4.53 | 88.4 | 10.0 | 0.0 | 100.0 | 0.13 | 0 | 0.0 | 0 | 0 | 0 | 16.04 | 15.06 | 45.95 | 2.49 | 369.81 | 5.96 | 18.05 | 12.88 | 32.04 | 30.59 | 3.22 | 0 | 15.79 | 2.73 | -3.48 | 0 | 0 | 0 | 6.1 | -2.09 | 47.7 | 0.26 | -3.7 | 30.0 | 14.47 | 0.0 | -0.07 | 6.69 | 0.0 | 5.85 | 4.55 | 0.0 | 31.88 | 23.16 | 12.05 | 13.31 | 34.41 | 7.8 | 13.94 | -4.29 | -0.47 | 16.21 | 18.87 | 15.06 | 23.17 | 0.01 | -5.06 | -1.33 |
| 20Q4 (5) | 22.06 | 37.7 | 117.55 | 10.0 | 0.0 | 100.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 13.94 | -7.13 | 20.17 | 0.53 | -59.54 | -26.39 | 15.99 | -13.15 | 17.66 | 29.64 | -16.91 | 0 | 15.37 | -0.39 | -2.72 | 0 | 0 | 0 | 6.23 | 33.98 | 78.0 | 0.27 | 8.0 | 35.0 | 14.47 | 0.0 | -0.34 | 6.69 | 0.0 | 5.85 | 4.55 | 0.0 | 31.88 | 20.67 | 2.58 | 14.26 | 31.92 | 1.66 | 14.57 | -4.27 | 12.5 | 15.94 | 16.4 | 7.4 | 26.06 | 0.02 | 0.57 | -5.45 |
| 20Q3 (4) | 16.02 | -2.91 | 0.0 | 10.0 | -9.09 | 0.0 | 0.38 | 52.0 | 0.0 | 0 | 0 | 0.0 | 15.01 | 7.14 | 0.0 | 1.31 | -46.09 | 0.0 | 18.41 | 8.68 | 0.0 | 35.67 | 0 | 0.0 | 15.43 | -1.41 | 0.0 | 0 | 0 | 0.0 | 4.65 | 15.96 | 0.0 | 0.25 | 25.0 | 0.0 | 14.47 | -0.07 | 0.0 | 6.69 | 0.0 | 0.0 | 4.55 | 0.0 | 0.0 | 20.15 | 6.95 | 0.0 | 31.4 | 4.39 | 0.0 | -4.88 | 11.59 | 0.0 | 15.27 | 14.64 | 0.0 | 0.02 | 1.16 | 0.0 |
