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) | 7.1 | 5.03 | 5.4 | 21.35 | 1.21 | 35.96 | 0 | 0 | 31.48 | -0.16 | 0.98 | -31.94 | 5.47 | 2.63 | 17.38 | 2.79 | 1.82 | 14.47 | 0.52 | 0.0 | 11.32 | 4.72 | 0.41 | 57.69 | 14.84 | 0.0 | 0.85 | 25.0 | 17.3 | 0.0 | 2.26 | -24.92 | 20.42 | -2.72 | 0.2 | 17.65 | 2.46 | -22.64 | 0.00 | 34.97 |
| 2022 (9) | 6.76 | 9.03 | 4.45 | 18.67 | 0.89 | -5.32 | 0 | 0 | 31.53 | 2.24 | 1.44 | -35.14 | 5.33 | -19.36 | 16.90 | -21.13 | 1.59 | 16.91 | 0.52 | 0.0 | 10.81 | -7.53 | 0.26 | 13.04 | 14.84 | 0.0 | 0.68 | 51.11 | 17.3 | 0.0 | 3.01 | -23.99 | 20.99 | -3.32 | 0.17 | -41.38 | 3.18 | -25.18 | 0.00 | 0 |
| 2021 (8) | 6.2 | 12.73 | 3.75 | -24.24 | 0.94 | -15.32 | 0 | 0 | 30.84 | 8.98 | 2.22 | 616.13 | 6.61 | 30.89 | 21.43 | 20.11 | 1.36 | 6.25 | 0.52 | 0.0 | 11.69 | -0.17 | 0.23 | 1050.0 | 14.84 | 0.0 | 0.45 | 9.76 | 17.3 | 0.0 | 3.96 | 103.08 | 21.71 | 10.37 | 0.29 | -44.23 | 4.25 | 72.06 | 0.00 | 0 |
| 2020 (7) | 5.5 | 38.89 | 4.95 | -26.12 | 1.11 | 12.12 | 0 | 0 | 28.3 | -1.7 | 0.31 | -11.43 | 5.05 | -7.17 | 17.84 | -5.56 | 1.28 | 20.75 | 0.52 | 0.0 | 11.71 | 0.86 | 0.02 | -33.33 | 14.84 | 0.0 | 0.41 | 7.89 | 17.3 | 0.0 | 1.95 | 2.09 | 19.67 | 0.41 | 0.52 | 940.0 | 2.47 | 26.02 | 0.00 | 0 |
| 2019 (6) | 3.96 | 31.13 | 6.7 | 1.82 | 0.99 | -42.44 | 0 | 0 | 28.79 | 0.98 | 0.35 | -39.66 | 5.44 | 3.42 | 18.90 | 2.42 | 1.06 | 4.95 | 0.52 | 0.0 | 11.61 | -1.61 | 0.03 | 50.0 | 14.84 | 20.26 | 0.38 | 18.75 | 17.3 | 0.0 | 1.91 | -64.1 | 19.59 | -14.6 | 0.05 | 66.67 | 1.96 | -63.36 | 0.00 | 0 |
| 2018 (5) | 3.02 | -1.31 | 6.58 | 51.26 | 1.72 | -64.68 | 0 | 0 | 28.51 | 7.06 | 0.58 | 0.0 | 5.26 | 8.23 | 18.45 | 1.09 | 1.01 | 1.0 | 0.52 | 0.0 | 11.8 | 21.78 | 0.02 | 0.0 | 12.34 | 0.0 | 0.32 | 23.08 | 17.3 | 0.0 | 5.32 | 0.0 | 22.94 | 0.22 | 0.03 | -25.0 | 5.35 | -0.19 | 0.00 | 0 |
| 2017 (4) | 3.06 | -6.99 | 4.35 | 8.75 | 4.87 | 4.28 | 0 | 0 | 26.63 | 3.42 | 0.58 | 26.09 | 4.86 | 5.42 | 18.25 | 1.94 | 1.0 | -13.04 | 0.52 | 0.0 | 9.69 | 10.87 | 0.02 | 0 | 12.34 | 1.98 | 0.26 | 18.18 | 17.3 | 0.0 | 5.32 | 4.11 | 22.89 | 1.15 | 0.04 | -20.0 | 5.36 | 3.88 | 0.00 | 0 |
| 2016 (3) | 3.29 | -5.73 | 4.0 | -29.45 | 4.67 | 462.65 | 0 | 0 | 25.75 | 0.94 | 0.46 | 109.09 | 4.61 | 6.22 | 17.90 | 5.23 | 1.15 | 41.98 | 0.52 | 0.0 | 8.74 | 11.34 | 0 | 0 | 12.1 | 21.24 | 0.22 | 15.79 | 17.3 | 0.0 | 5.11 | -10.19 | 22.63 | -2.41 | 0.05 | 66.67 | 5.16 | -9.79 | 0.00 | 0 |
| 2015 (2) | 3.49 | -7.92 | 5.67 | 118.08 | 0.83 | 1.22 | 0 | 0 | 25.51 | -3.74 | 0.22 | -80.36 | 4.34 | 5.08 | 17.01 | 9.16 | 0.81 | 2.53 | 0.52 | 0.0 | 7.85 | 57.0 | 0 | 0 | 9.98 | 6.74 | 0.19 | 137.5 | 17.3 | 0.0 | 5.69 | -14.56 | 23.19 | -3.58 | 0.03 | -25.0 | 5.72 | -14.63 | -0.00 | 0 |
| 2014 (1) | 3.79 | 14.5 | 2.6 | 8.33 | 0.82 | 2.5 | 0 | 0 | 26.5 | 4.45 | 1.12 | 40.0 | 4.13 | -0.72 | 15.58 | -4.95 | 0.79 | 33.9 | 0.52 | 0.0 | 5.0 | 0.0 | 0 | 0 | 9.35 | 5.06 | 0.08 | 0 | 17.3 | 0.0 | 6.66 | -0.15 | 24.05 | 0.29 | 0.04 | -42.86 | 6.7 | -0.59 | -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) | 6.8 | 10.75 | 8.45 | 4.66 | -7.91 | -18.25 | 1.21 | 0.0 | 0.0 | 0 | 0 | 0 | 8.49 | 1.8 | 2.66 | 0.49 | 4.26 | 25.64 | 5.47 | -3.19 | -1.97 | 16.69 | -3.84 | -8.16 | 1.87 | 1.08 | 2.75 | 0.53 | 0.0 | 1.92 | 10.41 | -2.8 | -10.41 | 0.38 | -2.56 | 58.33 | 14.84 | 0.0 | 0.0 | 0.95 | 0.0 | 11.76 | 17.3 | 0.0 | 0.0 | 2.43 | 25.26 | 38.86 | 20.69 | 2.43 | 3.92 | 0.31 | -6.06 | 72.22 | 2.74 | 20.7 | 41.97 | 0.00 | -1.47 | 43.88 |
| 24Q2 (19) | 6.14 | -3.61 | 0.0 | 5.06 | -3.8 | -30.87 | 1.21 | 0.0 | -11.03 | 0 | 0 | 0 | 8.34 | 8.45 | 6.79 | 0.47 | 123.81 | 17.5 | 5.65 | 11.88 | -1.4 | 17.36 | 10.06 | -8.06 | 1.85 | 0.0 | 0.54 | 0.53 | 0.0 | 1.92 | 10.71 | -2.81 | 8.29 | 0.39 | -4.88 | 56.0 | 14.84 | 0.0 | 0.0 | 0.95 | 11.76 | 11.76 | 17.3 | 0.0 | 0.0 | 1.94 | 22.78 | 41.61 | 20.2 | 2.38 | 3.48 | 0.33 | 26.92 | 65.0 | 2.27 | 23.37 | 44.59 | 0.00 | -2.83 | 44.3 |
| 24Q1 (18) | 6.37 | -10.28 | -7.28 | 5.26 | -2.59 | 13.12 | 1.21 | 0.0 | 35.96 | 0 | 0 | 0 | 7.69 | -6.79 | 7.55 | 0.21 | -58.0 | 167.74 | 5.05 | -7.68 | 2.64 | 15.77 | -9.24 | -0.98 | 1.85 | 1.65 | 1.65 | 0.53 | 1.92 | 1.92 | 11.02 | -2.65 | 4.16 | 0.41 | 0.0 | 64.0 | 14.84 | 0.0 | 0.0 | 0.85 | 0.0 | 25.0 | 17.3 | 0.0 | 0.0 | 1.58 | -30.09 | 38.6 | 19.73 | -3.38 | 3.14 | 0.26 | 30.0 | 23.81 | 1.84 | -25.2 | 36.3 | 0.00 | 2.05 | 29.87 |
| 23Q4 (17) | 7.1 | 13.24 | 5.03 | 5.4 | -5.26 | 21.35 | 1.21 | 0.0 | 35.96 | 0 | 0 | 0 | 8.25 | -0.24 | 10.44 | 0.5 | 28.21 | 92.31 | 5.47 | -1.97 | 2.63 | 17.38 | -4.4 | 2.82 | 1.82 | 0.0 | 14.47 | 0.52 | 0.0 | 0.0 | 11.32 | -2.58 | 4.72 | 0.41 | 70.83 | 57.69 | 14.84 | 0.0 | 0.0 | 0.85 | 0.0 | 25.0 | 17.3 | 0.0 | 0.0 | 2.26 | 29.14 | -24.92 | 20.42 | 2.56 | -2.72 | 0.2 | 11.11 | 17.65 | 2.46 | 27.46 | -22.64 | 0.00 | 47.27 | 34.97 |
| 23Q3 (16) | 6.27 | 2.12 | 0.48 | 5.7 | -22.13 | 15.15 | 1.21 | -11.03 | 35.96 | 0 | 0 | 0 | 8.27 | 5.89 | 4.42 | 0.39 | -2.5 | 85.71 | 5.58 | -2.62 | -5.1 | 18.18 | -3.73 | -0.99 | 1.82 | -1.09 | 18.95 | 0.52 | 0.0 | 0.0 | 11.62 | 17.49 | 5.35 | 0.24 | -4.0 | 0.0 | 14.84 | 0.0 | 0.0 | 0.85 | 0.0 | 25.0 | 17.3 | 0.0 | 0.0 | 1.75 | 27.74 | -28.86 | 19.91 | 2.0 | -2.64 | 0.18 | -10.0 | 0.0 | 1.93 | 22.93 | -26.89 | 0.00 | -1.18 | 708.7 |
| 23Q2 (15) | 6.14 | -10.63 | -0.81 | 7.32 | 57.42 | 30.71 | 1.36 | 52.81 | 52.81 | 0 | 0 | 0 | 7.81 | 9.23 | -6.47 | 0.4 | 229.03 | -42.03 | 5.73 | 16.46 | -12.52 | 18.88 | 18.54 | -7.53 | 1.84 | 1.1 | 23.49 | 0.52 | 0.0 | 0.0 | 9.89 | -6.52 | -12.09 | 0.25 | 0.0 | 4.17 | 14.84 | 0.0 | 0.0 | 0.85 | 25.0 | 25.0 | 17.3 | 0.0 | 0.0 | 1.37 | 20.18 | -39.11 | 19.52 | 2.04 | -3.56 | 0.2 | -4.76 | -20.0 | 1.57 | 16.3 | -37.2 | 0.00 | -12.55 | 714.76 |
| 23Q1 (14) | 6.87 | 1.63 | -8.64 | 4.65 | 4.49 | 2.2 | 0.89 | 0.0 | -2.2 | 0 | 0 | 0 | 7.15 | -4.28 | -8.33 | -0.31 | -219.23 | -206.9 | 4.92 | -7.69 | -20.26 | 15.93 | -5.75 | -18.79 | 1.82 | 14.47 | 27.27 | 0.52 | 0.0 | 0.0 | 10.58 | -2.13 | -7.76 | 0.25 | -3.85 | 0.0 | 14.84 | 0.0 | 0.0 | 0.68 | 0.0 | 51.11 | 17.3 | 0.0 | 0.0 | 1.14 | -62.13 | -36.67 | 19.13 | -8.86 | -2.15 | 0.21 | 23.53 | -32.26 | 1.35 | -57.55 | -36.02 | 0.00 | 6.05 | 807.4 |
| 22Q4 (13) | 6.76 | 8.33 | 9.03 | 4.45 | -10.1 | 18.67 | 0.89 | 0.0 | -5.32 | 0 | 0 | 0 | 7.47 | -5.68 | -6.16 | 0.26 | 23.81 | -75.7 | 5.33 | -9.35 | -19.36 | 16.90 | -7.95 | -21.15 | 1.59 | 3.92 | 16.91 | 0.52 | 0.0 | 0.0 | 10.81 | -1.99 | -7.53 | 0.26 | 8.33 | 13.04 | 14.84 | 0.0 | 0.0 | 0.68 | 0.0 | 51.11 | 17.3 | 0.0 | 0.0 | 3.01 | 22.36 | -23.99 | 20.99 | 2.64 | -3.32 | 0.17 | -5.56 | -41.38 | 3.18 | 20.45 | -25.18 | 0.00 | 782.41 | 0 |
| 22Q3 (12) | 6.24 | 0.81 | 13.45 | 4.95 | -11.61 | -6.43 | 0.89 | 0.0 | 15.58 | 0 | 0 | 0 | 7.92 | -5.15 | -0.63 | 0.21 | -69.57 | -65.57 | 5.88 | -10.23 | -14.04 | 18.36 | -10.09 | -19.19 | 1.53 | 2.68 | 13.33 | 0.52 | 0.0 | 0.0 | 11.03 | -1.96 | -0.99 | 0.24 | 0.0 | 14.29 | 14.84 | 0.0 | 0.0 | 0.68 | 0.0 | 51.11 | 17.3 | 0.0 | 0.0 | 2.46 | 9.33 | -13.68 | 20.45 | 1.04 | -0.73 | 0.18 | -28.0 | -35.71 | 2.64 | 5.6 | -15.65 | 0.00 | -0.44 | -49.91 |
| 22Q2 (11) | 6.19 | -17.69 | 14.0 | 5.6 | 23.08 | 31.76 | 0.89 | -2.2 | -1.11 | 0 | 0 | 0 | 8.35 | 7.05 | 8.02 | 0.69 | 137.93 | 35.29 | 6.55 | 6.16 | 16.34 | 20.42 | 4.11 | 7.38 | 1.49 | 4.2 | 8.76 | 0.52 | 0.0 | 0.0 | 11.25 | -1.92 | -0.53 | 0.24 | -4.0 | 700.0 | 14.84 | 0.0 | 0.0 | 0.68 | 51.11 | 51.11 | 17.3 | 0.0 | 0.0 | 2.25 | 25.0 | 0.45 | 20.24 | 3.53 | 1.25 | 0.25 | -19.35 | -10.71 | 2.5 | 18.48 | -0.79 | 0.00 | -2.61 | -1.27 |
| 22Q1 (10) | 7.52 | 21.29 | 37.98 | 4.55 | 21.33 | 0.0 | 0.91 | -3.19 | -9.9 | 0 | 0 | 0 | 7.8 | -2.01 | 8.64 | 0.29 | -72.9 | 625.0 | 6.17 | -6.66 | 27.74 | 19.61 | -8.5 | 17.23 | 1.43 | 5.15 | 11.72 | 0.52 | 0.0 | 0.0 | 11.47 | -1.88 | -0.26 | 0.25 | 8.7 | 1150.0 | 14.84 | 0.0 | 0.0 | 0.45 | 0.0 | 9.76 | 17.3 | 0.0 | 0.0 | 1.8 | -54.55 | 1.69 | 19.55 | -9.95 | 0.36 | 0.31 | 6.9 | 3.33 | 2.11 | -50.35 | 1.93 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.2 | 12.73 | 12.73 | 3.75 | -29.11 | -24.24 | 0.94 | 22.08 | -15.32 | 0 | 0 | 0 | 7.96 | -0.13 | 10.1 | 1.07 | 75.41 | 311.54 | 6.61 | -3.36 | 30.89 | 21.43 | -5.65 | 20.15 | 1.36 | 0.74 | 6.25 | 0.52 | 0.0 | 0.0 | 11.69 | 4.94 | -0.17 | 0.23 | 9.52 | 1050.0 | 14.84 | 0.0 | 0.0 | 0.45 | 0.0 | 9.76 | 17.3 | 0.0 | 0.0 | 3.96 | 38.95 | 103.08 | 21.71 | 5.39 | 10.37 | 0.29 | 3.57 | -44.23 | 4.25 | 35.78 | 72.06 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 5.5 | 1.29 | 42.86 | 5.29 | 24.47 | -23.88 | 0.77 | -14.44 | -35.83 | 0 | 0 | 0 | 7.97 | 3.1 | 6.69 | 0.61 | 19.61 | 79.41 | 6.84 | 21.49 | 25.27 | 22.72 | 19.47 | 19.16 | 1.35 | -1.46 | 4.65 | 0.52 | 0.0 | 0.0 | 11.14 | -1.5 | -6.47 | 0.21 | 600.0 | 600.0 | 14.84 | 0.0 | 0.0 | 0.45 | 0.0 | 9.76 | 17.3 | 0.0 | 0.0 | 2.85 | 27.23 | 70.66 | 20.6 | 3.05 | 6.24 | 0.28 | 0.0 | 154.55 | 3.13 | 24.21 | 75.84 | 0.00 | 96.21 | 0 |
| 21Q2 (7) | 5.43 | -0.37 | 55.14 | 4.25 | -6.59 | -38.41 | 0.9 | -10.89 | 0 | 0 | 0 | 0 | 7.73 | 7.66 | 10.59 | 0.51 | 1175.0 | 525.0 | 5.63 | 16.56 | 7.03 | 19.01 | 13.65 | 0 | 1.37 | 7.03 | 8.73 | 0.52 | 0.0 | 0.0 | 11.31 | -1.65 | 1.8 | 0.03 | 50.0 | 0.0 | 14.84 | 0.0 | 0.0 | 0.45 | 9.76 | 9.76 | 17.3 | 0.0 | 0.0 | 2.24 | 26.55 | 68.42 | 19.99 | 2.62 | 4.93 | 0.28 | -6.67 | 600.0 | 2.52 | 21.74 | 83.94 | 0.00 | 0 | 0 |
| 21Q1 (6) | 5.45 | -0.91 | 48.1 | 4.55 | -8.08 | -32.09 | 1.01 | -9.01 | 0 | 0 | 0 | 0 | 7.18 | -0.69 | 8.46 | 0.04 | -84.62 | 123.53 | 4.83 | -4.36 | -1.23 | 16.73 | -6.21 | 0 | 1.28 | 0.0 | 18.52 | 0.52 | 0.0 | 0.0 | 11.5 | -1.79 | 1.23 | 0.02 | 0.0 | -33.33 | 14.84 | 0.0 | 0.0 | 0.41 | 0.0 | 7.89 | 17.3 | 0.0 | 0.0 | 1.77 | -9.23 | 18.79 | 19.48 | -0.97 | 1.62 | 0.3 | -42.31 | 1600.0 | 2.07 | -16.19 | 40.82 | 0.00 | 0 | 0 |
| 20Q4 (5) | 5.5 | 42.86 | 38.89 | 4.95 | -28.78 | -26.12 | 1.11 | -7.5 | 12.12 | 0 | 0 | 0 | 7.23 | -3.21 | -4.37 | 0.26 | -23.53 | 23.81 | 5.05 | -7.51 | -7.17 | 17.84 | -6.43 | 0 | 1.28 | -0.78 | 20.75 | 0.52 | 0.0 | 0.0 | 11.71 | -1.68 | 0.86 | 0.02 | -33.33 | -33.33 | 14.84 | 0.0 | 0.0 | 0.41 | 0.0 | 7.89 | 17.3 | 0.0 | 0.0 | 1.95 | 16.77 | 2.09 | 19.67 | 1.44 | 0.41 | 0.52 | 372.73 | 940.0 | 2.47 | 38.76 | 26.02 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.85 | 10.0 | 0.0 | 6.95 | 0.72 | 0.0 | 1.2 | 0 | 0.0 | 0 | 0 | 0.0 | 7.47 | 6.87 | 0.0 | 0.34 | 383.33 | 0.0 | 5.46 | 3.8 | 0.0 | 19.06 | 0 | 0.0 | 1.29 | 2.38 | 0.0 | 0.52 | 0.0 | 0.0 | 11.91 | 7.2 | 0.0 | 0.03 | 0.0 | 0.0 | 14.84 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 17.3 | 0.0 | 0.0 | 1.67 | 25.56 | 0.0 | 19.39 | 1.78 | 0.0 | 0.11 | 175.0 | 0.0 | 1.78 | 29.93 | 0.0 | 0.00 | 0 | 0.0 |
