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) | 7.53 | 3.29 | 1.9 | 0.0 | 8.2 | 50.18 | 0 | 0 | 15.27 | 2.76 | 1.09 | 18.48 | 1.8 | 111.76 | 11.79 | 106.08 | 14.6 | 26.08 | 17.48 | 2.04 | 2.12 | 32.5 | 2.1 | -1.87 | 27.72 | 0.0 | 0.55 | 19.57 | 3.67 | 51.65 | 1.16 | -42.57 | 5.38 | 9.8 | -5.0 | 0 | -3.84 | 0 | 0.00 | 0 |
| 2022 (9) | 7.29 | 9.46 | 1.9 | -51.9 | 5.46 | 0 | 0 | 0 | 14.86 | -3.26 | 0.92 | -55.98 | 0.85 | -40.14 | 5.72 | -38.13 | 11.58 | 55.65 | 17.13 | 9.32 | 1.6 | -54.67 | 2.14 | -2.28 | 27.72 | 0.0 | 0.46 | 84.0 | 2.42 | 0.83 | 2.02 | -6.05 | 4.9 | 2.3 | -4.33 | 0 | -2.31 | 0 | 0.00 | 0 |
| 2021 (8) | 6.66 | 27.83 | 3.95 | -25.61 | 0 | 0 | 0 | 0 | 15.36 | 19.91 | 2.09 | 354.35 | 1.42 | 15.45 | 9.24 | -3.72 | 7.44 | 137.7 | 15.67 | -6.5 | 3.53 | 0 | 2.19 | -3.1 | 27.72 | 0.0 | 0.25 | 25.0 | 2.4 | 17.65 | 2.15 | 207.14 | 4.79 | 62.37 | -4.17 | 0 | -2.02 | 0 | 0.00 | 0 |
| 2020 (7) | 5.21 | -8.27 | 5.31 | -3.98 | 0 | 0 | 0 | 0 | 12.81 | -5.11 | 0.46 | -16.36 | 1.23 | -17.45 | 9.60 | -13.0 | 3.13 | -4.86 | 16.76 | 8.2 | 0 | 0 | 2.26 | -5.83 | 27.72 | 0.0 | 0.2 | 33.33 | 2.04 | 0.0 | 0.7 | -24.73 | 2.95 | -5.45 | -4.49 | 0 | -3.79 | 0 | -0.00 | 0 |
| 2019 (6) | 5.68 | -7.64 | 5.53 | -24.35 | 0 | 0 | 0 | 0 | 13.5 | -14.29 | 0.55 | -62.84 | 1.49 | -39.43 | 11.04 | -29.34 | 3.29 | -7.84 | 15.49 | 0.78 | 0 | 0 | 2.4 | 0.42 | 27.72 | 0.0 | 0.15 | 0 | 2.04 | 0.0 | 0.93 | -34.51 | 3.12 | -10.09 | -4.4 | 0 | -3.47 | 0 | 0.00 | 0 |
| 2018 (5) | 6.15 | 34.28 | 7.31 | -15.78 | 0.42 | -46.15 | 0 | 0 | 15.75 | -39.4 | 1.48 | 322.86 | 2.46 | -1.99 | 15.62 | 61.73 | 3.57 | 65.28 | 15.37 | -2.6 | 0.29 | -60.27 | 2.39 | -2.45 | 27.72 | 0.0 | 0 | 0 | 2.04 | 0.0 | 1.42 | 0 | 3.47 | 87.57 | -4.51 | 0 | -3.09 | 0 | 0.00 | 0 |
| 2017 (4) | 4.58 | 1.78 | 8.68 | -11.79 | 0.78 | -42.65 | 0 | 0 | 25.99 | -24.32 | 0.35 | -95.44 | 2.51 | -54.45 | 9.66 | -39.81 | 2.16 | -60.58 | 15.78 | 1.15 | 0.73 | -59.44 | 2.45 | -10.58 | 27.72 | 0.0 | 0 | 0 | 2.04 | 0.0 | -0.2 | 0 | 1.85 | 20.92 | -4.18 | 0 | -4.38 | 0 | 0.00 | 0 |
| 2016 (3) | 4.5 | -47.8 | 9.84 | -41.6 | 1.36 | 240.0 | 0 | 0 | 34.34 | -31.97 | 7.67 | 0 | 5.51 | -21.73 | 16.05 | 15.05 | 5.48 | -26.15 | 15.6 | 50.72 | 1.8 | -8.16 | 2.74 | -7.43 | 27.72 | -1.77 | 0 | 0 | 2.04 | 0.0 | -0.52 | 0 | 1.53 | 0 | -1.16 | 0 | -1.68 | 0 | 0.00 | 0 |
| 2015 (2) | 8.62 | -3.25 | 16.85 | 34.8 | 0.4 | 0 | 0 | 0 | 50.48 | -11.08 | -3.31 | 0 | 7.04 | -46.79 | 13.95 | -40.16 | 7.42 | -18.01 | 10.35 | 5.94 | 1.96 | 0 | 2.96 | -2.63 | 28.22 | 0.0 | 0 | 0 | 2.04 | 0.0 | -9.15 | 0 | -7.11 | 0 | 0.21 | -61.11 | -8.94 | 0 | -0.00 | 0 |
| 2014 (1) | 8.91 | -37.39 | 12.5 | -35.03 | 0 | 0 | 0 | 0 | 56.77 | 13.18 | -3.11 | 0 | 13.23 | 28.32 | 23.30 | 13.38 | 9.05 | -5.04 | 9.77 | 26.06 | 0 | 0 | 3.04 | -8.16 | 28.22 | 0.0 | 0 | 0 | 2.04 | 0.0 | -5.86 | 0 | -3.82 | 0 | 0.54 | 0 | -5.32 | 0 | 0.22 | -7.08 |
| 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) | 8.45 | 8.89 | 7.51 | 3.4 | 9.68 | 78.95 | 9.2 | 5.26 | 6.73 | 0 | 0 | 0 | 3.8 | -9.95 | 7.95 | 0.06 | -77.78 | -86.05 | 2.17 | -21.38 | 46.62 | 14.49 | -22.85 | 42.31 | 19.68 | 10.19 | 51.27 | 16.05 | 3.41 | -8.96 | 2.73 | 21.88 | 167.65 | 2.06 | -0.48 | -2.83 | 27.72 | 0.0 | 0.0 | 0.66 | 0.0 | 20.0 | 4.4 | 0.0 | 19.89 | 0.58 | 9.43 | -42.0 | 5.65 | 1.07 | 8.45 | -4.1 | 9.89 | 6.61 | -3.52 | 12.44 | -3.83 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.76 | -4.2 | 8.38 | 3.1 | -8.82 | 55.0 | 8.74 | 8.44 | 2.58 | 0 | 0 | 0 | 4.22 | 21.26 | 3.69 | 0.27 | 22.73 | 17.39 | 2.76 | 32.06 | 66.27 | 18.78 | 30.71 | 72.83 | 17.86 | 18.59 | 43.68 | 15.52 | -12.86 | -8.87 | 2.24 | 5.66 | 11100.0 | 2.07 | -0.96 | -2.36 | 27.72 | 0.0 | 0.0 | 0.66 | 20.0 | 20.0 | 4.4 | 19.89 | 19.89 | 0.53 | -61.87 | -5.36 | 5.59 | -0.36 | 16.95 | -4.55 | 3.19 | 2.57 | -4.02 | -21.45 | 2.19 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.1 | 7.57 | -1.22 | 3.4 | 78.95 | 17.24 | 8.06 | -1.71 | 26.73 | 0 | 0 | 0 | 3.48 | 0.0 | -17.14 | 0.22 | 29.41 | -15.38 | 2.09 | 16.11 | 44.14 | 14.36 | 21.86 | 51.07 | 15.06 | 3.15 | 27.09 | 17.81 | 1.89 | 2.59 | 2.12 | 0.0 | 32.5 | 2.09 | -0.48 | -1.42 | 27.72 | 0.0 | 0.0 | 0.55 | 0.0 | 19.57 | 3.67 | 0.0 | 51.65 | 1.39 | 19.83 | -39.04 | 5.61 | 4.28 | 8.72 | -4.7 | 6.0 | -11.64 | -3.31 | 13.8 | -71.5 | 0.00 | 0 | 0 |
| 23Q4 (17) | 7.53 | -4.2 | 3.29 | 1.9 | 0.0 | 0.0 | 8.2 | -4.87 | 50.18 | 0 | 0 | 0 | 3.48 | -1.14 | 26.55 | 0.17 | -60.47 | 13.33 | 1.8 | 21.62 | 111.76 | 11.79 | 15.81 | 106.22 | 14.6 | 12.22 | 26.08 | 17.48 | -0.85 | 2.04 | 2.12 | 107.84 | 32.5 | 2.1 | -0.94 | -1.87 | 27.72 | 0.0 | 0.0 | 0.55 | 0.0 | 19.57 | 3.67 | 0.0 | 51.65 | 1.16 | 16.0 | -42.57 | 5.38 | 3.26 | 9.8 | -5.0 | -13.9 | -15.47 | -3.84 | -13.27 | -66.23 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.86 | 9.78 | -8.71 | 1.9 | -5.0 | -19.15 | 8.62 | 1.17 | 0 | 0 | 0 | 0 | 3.52 | -13.51 | -17.37 | 0.43 | 86.96 | 59.26 | 1.48 | -10.84 | 24.37 | 10.18 | -6.31 | 34.98 | 13.01 | 4.67 | 32.08 | 17.63 | 3.52 | 4.07 | 1.02 | 5000.0 | -83.78 | 2.12 | 0.0 | -1.4 | 27.72 | 0.0 | 0.0 | 0.55 | 0.0 | 19.57 | 3.67 | 0.0 | 51.65 | 1.0 | 78.57 | -45.95 | 5.21 | 9.0 | 10.15 | -4.39 | 6.0 | -4.28 | -3.39 | 17.52 | -43.64 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.16 | -12.68 | -14.66 | 2.0 | -31.03 | -23.95 | 8.52 | 33.96 | 0 | 0 | 0 | 0 | 4.07 | -3.1 | 0.74 | 0.23 | -11.54 | -25.81 | 1.66 | 14.48 | 0.61 | 10.86 | 14.26 | 3.9 | 12.43 | 4.89 | 30.7 | 17.03 | -1.9 | 3.15 | 0.02 | -98.75 | -99.6 | 2.12 | 0.0 | -1.85 | 27.72 | 0.0 | 0.0 | 0.55 | 19.57 | 19.57 | 3.67 | 51.65 | 51.65 | 0.56 | -75.44 | -64.56 | 4.78 | -7.36 | 7.17 | -4.67 | -10.93 | -9.88 | -4.11 | -112.95 | -53.93 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.2 | 12.48 | 2.12 | 2.9 | 52.63 | -16.67 | 6.36 | 16.48 | 0 | 0 | 0 | 0 | 4.2 | 52.73 | 9.95 | 0.26 | 73.33 | 36.84 | 1.45 | 70.59 | -25.64 | 9.51 | 66.34 | -25.84 | 11.85 | 2.33 | 49.81 | 17.36 | 1.34 | 5.47 | 1.6 | 0.0 | -61.45 | 2.12 | -0.93 | -2.75 | 27.72 | 0.0 | 0.0 | 0.46 | 0.0 | 84.0 | 2.42 | 0.0 | 0.83 | 2.28 | 12.87 | -2.56 | 5.16 | 5.31 | 3.61 | -4.21 | 2.77 | -14.09 | -1.93 | 16.45 | -42.96 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.29 | -15.33 | 9.46 | 1.9 | -19.15 | -51.9 | 5.46 | 0 | 0 | 0 | 0 | 0 | 2.75 | -35.45 | -24.86 | 0.15 | -44.44 | 0 | 0.85 | -28.57 | -40.14 | 5.72 | -24.2 | -38.21 | 11.58 | 17.56 | 55.65 | 17.13 | 1.12 | 9.32 | 1.6 | -74.56 | -54.67 | 2.14 | -0.47 | -2.28 | 27.72 | 0.0 | 0.0 | 0.46 | 0.0 | 84.0 | 2.42 | 0.0 | 0.83 | 2.02 | 9.19 | -6.05 | 4.9 | 3.59 | 2.3 | -4.33 | -2.85 | -3.84 | -2.31 | 2.12 | -14.36 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.61 | 2.62 | 85.96 | 2.35 | -10.65 | -26.33 | 0 | 0 | 0 | 0 | 0 | 0 | 4.26 | 5.45 | 0.0 | 0.27 | -12.9 | 28.57 | 1.19 | -27.88 | -23.72 | 7.54 | -27.88 | -30.78 | 9.85 | 3.58 | 45.93 | 16.94 | 2.6 | 10.0 | 6.29 | 25.3 | 191.2 | 2.15 | -0.46 | -2.71 | 27.72 | 0.0 | 0.0 | 0.46 | 0.0 | 84.0 | 2.42 | 0.0 | 0.83 | 1.85 | 17.09 | -13.15 | 4.73 | 6.05 | -0.84 | -4.21 | 0.94 | 15.46 | -2.36 | 11.61 | 17.19 | 0.00 | 0 | 100.0 |
| 22Q2 (11) | 8.39 | 4.48 | 22.3 | 2.63 | -24.43 | -15.43 | 0 | 0 | 0 | 0 | 0 | 0 | 4.04 | 5.76 | 16.43 | 0.31 | 63.16 | -81.76 | 1.65 | -15.38 | 6.45 | 10.46 | -18.44 | -6.43 | 9.51 | 20.23 | 49.53 | 16.51 | 0.3 | 8.91 | 5.02 | 20.96 | 213.75 | 2.16 | -0.92 | -3.14 | 27.72 | 0.0 | 0.0 | 0.46 | 84.0 | 130.0 | 2.42 | 0.83 | 18.63 | 1.58 | -32.48 | -39.0 | 4.46 | -10.44 | -7.66 | -4.25 | -15.18 | 14.66 | -2.67 | -97.78 | -11.72 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 8.03 | 20.57 | 79.64 | 3.48 | -11.9 | -25.32 | 0 | 0 | 0 | 0 | 0 | 0 | 3.82 | 4.37 | -3.54 | 0.19 | 0 | 5.56 | 1.95 | 37.32 | 18.9 | 12.82 | 38.59 | 9.83 | 7.91 | 6.32 | 187.64 | 16.46 | 5.04 | -2.78 | 4.15 | 17.56 | 0 | 2.18 | -0.46 | -2.68 | 27.72 | 0.0 | 0.0 | 0.25 | 0.0 | 25.0 | 2.4 | 0.0 | 17.65 | 2.34 | 8.84 | 165.91 | 4.98 | 3.97 | 59.62 | -3.69 | 11.51 | 16.33 | -1.35 | 33.17 | 61.76 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 6.66 | 43.84 | 27.83 | 3.95 | 23.82 | -25.61 | 0 | 0 | 0 | 0 | 0 | 0 | 3.66 | -14.08 | 39.16 | 0 | -100.0 | 100.0 | 1.42 | -8.97 | 15.45 | 9.25 | -15.08 | -3.66 | 7.44 | 10.22 | 137.7 | 15.67 | 1.75 | -6.5 | 3.53 | 63.43 | 0 | 2.19 | -0.9 | -3.1 | 27.72 | 0.0 | 0.0 | 0.25 | 0.0 | 25.0 | 2.4 | 0.0 | 17.65 | 2.15 | 0.94 | 207.14 | 4.79 | 0.42 | 62.37 | -4.17 | 16.27 | 7.13 | -2.02 | 29.12 | 46.7 | 0.00 | 100.0 | 100.0 |
| 21Q3 (8) | 4.63 | -32.51 | -33.95 | 3.19 | 2.57 | -42.63 | 0 | 0 | 0 | 0 | 0 | 0 | 4.26 | 22.77 | 11.81 | 0.21 | -87.65 | -54.35 | 1.56 | 0.65 | -3.11 | 10.89 | -2.52 | -11.36 | 6.75 | 6.13 | 144.57 | 15.4 | 1.58 | -3.14 | 2.16 | 35.0 | 0 | 2.21 | -0.9 | -5.96 | 27.72 | 0.0 | 0.0 | 0.25 | 25.0 | 25.0 | 2.4 | 17.65 | 17.65 | 2.13 | -17.76 | 102.86 | 4.77 | -1.24 | 44.98 | -4.98 | 0.0 | -3.75 | -2.85 | -19.25 | 24.0 | -0.00 | -0.25 | -58.9 |
| 21Q2 (7) | 6.86 | 53.47 | 16.47 | 3.11 | -33.26 | -38.9 | 0 | 0 | 0 | 0 | 0 | 0 | 3.47 | -12.37 | -4.93 | 1.7 | 844.44 | 608.33 | 1.55 | -5.49 | -26.89 | 11.18 | -4.26 | 0 | 6.36 | 131.27 | 95.69 | 15.16 | -10.45 | -3.38 | 1.6 | 0 | 0 | 2.23 | -0.45 | -5.91 | 27.72 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 2.59 | 194.32 | 346.55 | 4.83 | 54.81 | 70.67 | -4.98 | -12.93 | -5.51 | -2.39 | 32.29 | 42.27 | -0.00 | 4.14 | -56.26 |
| 21Q1 (6) | 4.47 | -14.2 | -28.37 | 4.66 | -12.24 | -10.56 | 0 | 0 | 0 | 0 | 0 | 0 | 3.96 | 50.57 | 45.59 | 0.18 | 156.25 | 100.0 | 1.64 | 33.33 | 12.33 | 11.67 | 21.57 | 0 | 2.75 | -12.14 | -3.51 | 16.93 | 1.01 | 10.8 | 0 | 0 | 0 | 2.24 | -0.88 | -5.88 | 27.72 | 0.0 | 0.0 | 0.2 | 0.0 | 33.33 | 2.04 | 0.0 | 0.0 | 0.88 | 25.71 | -12.87 | 3.12 | 5.76 | -2.5 | -4.41 | 1.78 | 9.07 | -3.53 | 6.86 | 8.07 | -0.00 | -23.77 | -146.78 |
| 20Q4 (5) | 5.21 | -25.68 | -8.27 | 5.31 | -4.5 | -3.98 | 0 | 0 | 0 | 0 | 0 | 0 | 2.63 | -30.97 | -9.93 | -0.32 | -169.57 | -128.57 | 1.23 | -23.6 | -17.45 | 9.60 | -21.87 | 0 | 3.13 | 13.41 | -4.86 | 16.76 | 5.41 | 8.2 | 0 | 0 | 0 | 2.26 | -3.83 | -5.83 | 27.72 | 0.0 | 0.0 | 0.2 | 0.0 | 33.33 | 2.04 | 0.0 | 0.0 | 0.7 | -33.33 | -24.73 | 2.95 | -10.33 | -5.45 | -4.49 | 6.46 | -2.05 | -3.79 | -1.07 | -9.22 | -0.00 | -33.59 | 0 |
| 20Q3 (4) | 7.01 | 19.02 | 0.0 | 5.56 | 9.23 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.81 | 4.38 | 0.0 | 0.46 | 91.67 | 0.0 | 1.61 | -24.06 | 0.0 | 12.29 | 0 | 0.0 | 2.76 | -15.08 | 0.0 | 15.9 | 1.34 | 0.0 | 0 | 0 | 0.0 | 2.35 | -0.84 | 0.0 | 27.72 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 1.05 | 81.03 | 0.0 | 3.29 | 16.25 | 0.0 | -4.8 | -1.69 | 0.0 | -3.75 | 9.42 | 0.0 | -0.00 | 1.41 | 0.0 |
