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) | 18.62 | 10.37 | 12.69 | -22.15 | 0 | 0 | 0 | 0 | 81.35 | 27.61 | 6.06 | 64.23 | 23.41 | 19.01 | 28.78 | -6.73 | 15.4 | 0.65 | 0.76 | -2.56 | 0 | 0 | 0.11 | 10.0 | 11.33 | 0.0 | 4.98 | 7.56 | 2.54 | -22.09 | 10.07 | 70.1 | 17.6 | 27.54 | -3.16 | 0 | 6.91 | 104.44 | 0.29 | -7.93 |
| 2022 (9) | 16.87 | 21.81 | 16.3 | -5.89 | 0 | 0 | 0 | 0 | 63.75 | -23.13 | 3.69 | 24.24 | 19.67 | -6.38 | 30.85 | 21.79 | 15.3 | -21.26 | 0.78 | -4.88 | 0 | 0 | 0.1 | -16.67 | 11.33 | 0.0 | 4.63 | 6.68 | 3.26 | 7.59 | 5.92 | 14.29 | 13.8 | 9.96 | -2.54 | 0 | 3.38 | 76.04 | 0.31 | 1.52 |
| 2021 (8) | 13.85 | -42.7 | 17.32 | -15.18 | 0 | 0 | 0 | 0 | 82.93 | -10.18 | 2.97 | -36.27 | 21.01 | -26.85 | 25.33 | -18.55 | 19.43 | 23.6 | 0.82 | -1.2 | 0 | 0 | 0.12 | -14.29 | 11.33 | 0.0 | 4.34 | 12.14 | 3.03 | -10.36 | 5.18 | -12.2 | 12.55 | -4.56 | -3.26 | 0 | 1.92 | -33.1 | 0.31 | -6.46 |
| 2020 (7) | 24.17 | 2.37 | 20.42 | 58.29 | 0 | 0 | 0 | 0 | 92.33 | 20.07 | 4.66 | 65.84 | 28.72 | 28.79 | 31.11 | 7.27 | 15.72 | 21.77 | 0.83 | 0.0 | 0 | 0 | 0.14 | -60.0 | 11.33 | 0.0 | 3.87 | 7.8 | 3.38 | 40.25 | 5.9 | 24.47 | 13.15 | 22.44 | -3.03 | 0 | 2.87 | 111.03 | 0.33 | -13.74 |
| 2019 (6) | 23.61 | 13.29 | 12.9 | 76.71 | 2.0 | 0.0 | 0 | 0 | 76.9 | 3.46 | 2.81 | -32.94 | 22.3 | 2.01 | 29.00 | -1.4 | 12.91 | -19.21 | 0.83 | -3.49 | 0 | 0 | 0.35 | 218.18 | 11.33 | 0.0 | 3.59 | 13.25 | 2.41 | 67.36 | 4.74 | -18.84 | 10.74 | 2.78 | -3.38 | 0 | 1.36 | -60.35 | 0.38 | 1.72 |
| 2018 (5) | 20.84 | 31.57 | 7.3 | 10.61 | 2.0 | 0 | 0 | 0 | 74.33 | 3.8 | 4.19 | 72.43 | 21.86 | 1.06 | 29.41 | -2.63 | 15.98 | 29.71 | 0.86 | -10.42 | 0 | 0 | 0.11 | -15.38 | 11.33 | 0.0 | 3.17 | 8.19 | 1.44 | 39.81 | 5.84 | 28.92 | 10.45 | 23.09 | -2.41 | 0 | 3.43 | 11.0 | 0.38 | 13.73 |
| 2017 (4) | 15.84 | -6.11 | 6.6 | 140.0 | 0 | 0 | 0 | 0 | 71.61 | 20.7 | 2.43 | -39.7 | 21.63 | 4.8 | 30.21 | -13.17 | 12.32 | 52.1 | 0.96 | -5.88 | 0 | 0 | 0.13 | -7.14 | 11.33 | 0.0 | 2.93 | 15.81 | 1.03 | 0.0 | 4.53 | -9.94 | 8.49 | -1.05 | -1.44 | 0 | 3.09 | -27.46 | 0.33 | 3.92 |
| 2016 (3) | 16.87 | 338.18 | 2.75 | 129.17 | 0 | 0 | 0 | 0 | 59.33 | 63.13 | 4.03 | 48.71 | 20.64 | 81.05 | 34.79 | 10.99 | 8.1 | 19.12 | 1.02 | 70.0 | 4.17 | 0 | 0.14 | 0.0 | 11.33 | 9.68 | 2.53 | 12.44 | 1.03 | 0.0 | 5.03 | 50.6 | 8.58 | 29.41 | -0.77 | 0 | 4.26 | 16.71 | 0.32 | 5348.55 |
| 2015 (2) | 3.85 | 0.0 | 1.2 | 71.43 | 0 | 0 | 0 | 0 | 36.37 | 6.07 | 2.71 | 27.23 | 11.4 | 30.43 | 31.34 | 22.98 | 6.8 | 18.88 | 0.6 | -1.64 | 0 | 0 | 0.14 | -6.67 | 10.33 | 0.0 | 2.25 | 10.29 | 1.03 | 0.0 | 3.34 | 14.78 | 6.63 | 10.87 | 0.31 | -59.21 | 3.65 | -0.54 | 0.01 | -27.25 |
| 2014 (1) | 3.85 | -5.41 | 0.7 | 75.0 | 0.04 | -96.08 | 0 | 0 | 34.29 | 44.02 | 2.13 | 326.0 | 8.74 | 58.05 | 25.49 | 9.74 | 5.72 | 3.81 | 0.61 | -52.71 | 0 | 0 | 0.15 | -11.76 | 10.33 | 0.0 | 2.04 | 2.51 | 1.03 | 0.0 | 2.91 | 115.56 | 5.98 | 36.53 | 0.76 | 0 | 3.67 | 182.31 | 0.01 | -49.47 |
| 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) | 17.09 | 3.95 | -10.19 | 15.52 | 77.57 | 18.47 | 0 | 0 | 0 | 0 | 0 | 0 | 16.32 | -8.52 | -21.08 | 0.7 | -67.59 | -61.33 | 17.26 | -20.24 | -25.86 | 23.16 | -15.57 | -22.8 | 10.48 | -7.99 | -25.46 | 0.81 | 3.85 | 3.85 | 0 | 0 | 0 | 0.13 | 0.0 | 18.18 | 11.33 | 0.0 | 0.0 | 5.59 | 0.0 | 12.25 | 3.16 | 0.0 | 24.41 | 9.34 | 8.1 | 6.86 | 18.09 | 4.03 | 11.25 | -1.64 | 21.53 | 31.67 | 7.7 | 17.56 | 21.45 | 0.28 | 0.18 | -3.82 |
| 24Q2 (19) | 16.44 | -24.83 | -7.69 | 8.74 | -25.49 | -19.82 | 0 | 0 | 0 | 0 | 0 | 0 | 17.84 | -11.94 | -18.84 | 2.16 | 37.58 | 10.77 | 21.64 | -6.4 | -8.23 | 27.43 | -1.49 | -16.02 | 11.39 | -23.45 | -23.45 | 0.78 | 2.63 | 2.63 | 0 | 0 | 0 | 0.13 | 8.33 | 18.18 | 11.33 | 0.0 | 0.0 | 5.59 | 12.25 | 12.25 | 3.16 | 24.41 | 24.41 | 8.64 | -25.77 | 24.86 | 17.39 | -9.24 | 20.43 | -2.09 | 11.06 | 36.86 | 6.55 | -29.49 | 81.44 | 0.28 | -0.21 | -6.88 |
| 24Q1 (18) | 21.87 | 17.45 | 8.75 | 11.73 | -7.57 | -27.64 | 0 | 0 | 0 | 0 | 0 | 0 | 20.26 | 0.7 | 9.16 | 1.57 | 17.16 | 65.26 | 23.12 | -1.24 | 17.96 | 27.84 | -3.26 | -5.35 | 14.88 | -3.38 | 6.51 | 0.76 | 0.0 | -2.56 | 0 | 0 | 0 | 0.12 | 9.09 | 0.0 | 11.33 | 0.0 | 0.0 | 4.98 | 0.0 | 7.56 | 2.54 | 0.0 | -22.09 | 11.64 | 15.59 | 69.43 | 19.16 | 8.86 | 29.81 | -2.35 | 25.63 | 4.08 | 9.29 | 34.44 | 110.18 | 0.28 | -2.84 | -10.14 |
| 23Q4 (17) | 18.62 | -2.15 | 10.37 | 12.69 | -3.13 | -22.15 | 0 | 0 | 0 | 0 | 0 | 0 | 20.12 | -2.71 | 22.68 | 1.34 | -25.97 | 50.56 | 23.41 | 0.56 | 19.01 | 28.78 | -4.04 | -6.71 | 15.4 | 9.53 | 0.65 | 0.76 | -2.56 | -2.56 | 0 | 0 | 0 | 0.11 | 0.0 | 10.0 | 11.33 | 0.0 | 0.0 | 4.98 | 0.0 | 7.56 | 2.54 | 0.0 | -22.09 | 10.07 | 15.22 | 70.1 | 17.6 | 8.24 | 27.54 | -3.16 | -31.67 | -24.41 | 6.91 | 8.99 | 104.44 | 0.29 | -0.98 | -7.93 |
| 23Q3 (16) | 19.03 | 6.85 | 20.98 | 13.1 | 20.18 | -22.58 | 0 | 0 | 0 | 0 | 0 | 0 | 20.68 | -5.91 | 35.52 | 1.81 | -7.18 | 81.0 | 23.28 | -1.27 | 10.96 | 29.99 | -8.17 | -6.92 | 14.06 | -5.51 | -5.0 | 0.78 | 2.63 | -3.7 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 11.33 | 0.0 | 0.0 | 4.98 | 0.0 | 7.56 | 2.54 | 0.0 | -22.09 | 8.74 | 26.3 | 74.1 | 16.26 | 12.6 | 26.05 | -2.4 | 27.49 | -14.83 | 6.34 | 75.62 | 116.38 | 0.29 | -3.01 | -7.4 |
| 23Q2 (15) | 17.81 | -11.44 | 5.89 | 10.9 | -32.76 | -39.65 | 0 | 0 | 0 | 0 | 0 | 0 | 21.98 | 18.43 | 33.94 | 1.95 | 105.26 | 82.24 | 23.58 | 20.31 | 13.26 | 32.66 | 11.02 | 7.75 | 14.88 | 6.51 | -15.84 | 0.76 | -2.56 | -6.17 | 0 | 0 | 0 | 0.11 | -8.33 | 10.0 | 11.33 | 0.0 | 0.0 | 4.98 | 7.56 | 7.56 | 2.54 | -22.09 | -22.09 | 6.92 | 0.73 | 72.14 | 14.44 | -2.17 | 21.34 | -3.31 | -35.1 | -29.3 | 3.61 | -18.33 | 147.26 | 0.30 | -3.7 | -3.64 |
| 23Q1 (14) | 20.11 | 19.21 | 36.9 | 16.21 | -0.55 | -8.93 | 0 | 0 | 0 | 0 | 0 | 0 | 18.56 | 13.17 | 18.29 | 0.95 | 6.74 | 30.14 | 19.6 | -0.36 | -4.2 | 29.42 | -4.65 | 5.98 | 13.97 | -8.69 | -29.76 | 0.78 | 0.0 | -3.7 | 0 | 0 | 0 | 0.12 | 20.0 | 9.09 | 11.33 | 0.0 | 0.0 | 4.63 | 0.0 | 6.68 | 3.26 | 0.0 | 7.59 | 6.87 | 16.05 | 16.24 | 14.76 | 6.96 | 11.14 | -2.45 | 3.54 | -12.9 | 4.42 | 30.77 | 18.18 | 0.31 | -0.45 | 2.38 |
| 22Q4 (13) | 16.87 | 7.25 | 21.81 | 16.3 | -3.66 | -5.89 | 0 | 0 | 0 | 0 | 0 | 0 | 16.4 | 7.47 | -7.61 | 0.89 | -11.0 | 71.15 | 19.67 | -6.24 | -6.38 | 30.85 | -4.26 | 21.77 | 15.3 | 3.38 | -21.26 | 0.78 | -3.7 | -4.88 | 0 | 0 | 0 | 0.1 | -9.09 | -16.67 | 11.33 | 0.0 | 0.0 | 4.63 | 0.0 | 6.68 | 3.26 | 0.0 | 7.59 | 5.92 | 17.93 | 14.29 | 13.8 | 6.98 | 9.96 | -2.54 | -21.53 | 22.09 | 3.38 | 15.36 | 76.04 | 0.31 | -0.41 | 1.52 |
| 22Q3 (12) | 15.73 | -6.48 | -3.85 | 16.92 | -6.31 | 4.77 | 0 | 0 | 0 | 0 | 0 | 0 | 15.26 | -7.01 | -19.0 | 1.0 | -6.54 | 29.87 | 20.98 | 0.77 | 0.0 | 32.22 | 6.31 | 41.68 | 14.8 | -16.29 | -13.09 | 0.81 | 0.0 | -1.22 | 0 | 0 | 0 | 0.11 | 10.0 | 0.0 | 11.33 | 0.0 | 0.0 | 4.63 | 0.0 | 6.68 | 3.26 | 0.0 | 7.59 | 5.02 | 24.88 | 7.73 | 12.9 | 8.4 | 7.23 | -2.09 | 18.36 | 39.94 | 2.93 | 100.68 | 148.31 | 0.32 | 0.93 | -3.56 |
| 22Q2 (11) | 16.82 | 14.5 | -16.86 | 18.06 | 1.46 | 26.91 | 0 | 0 | 0 | 0 | 0 | 0 | 16.41 | 4.59 | -23.43 | 1.07 | 46.58 | 11.46 | 20.82 | 1.76 | -9.75 | 30.31 | 9.2 | 32.8 | 17.68 | -11.11 | 3.39 | 0.81 | 0.0 | -1.22 | 0 | 0 | 0 | 0.1 | -9.09 | -16.67 | 11.33 | 0.0 | 0.0 | 4.63 | 6.68 | 19.64 | 3.26 | 7.59 | -3.55 | 4.02 | -31.98 | -46.54 | 11.9 | -10.39 | -19.43 | -2.56 | -17.97 | 24.48 | 1.46 | -60.96 | -64.65 | 0.31 | 2.31 | 5.17 |
| 22Q1 (10) | 14.69 | 6.06 | -26.7 | 17.8 | 2.77 | 21.25 | 0 | 0 | 0 | 0 | 0 | 0 | 15.69 | -11.61 | -37.01 | 0.73 | 40.38 | 1.39 | 20.46 | -2.62 | -23.54 | 27.76 | 9.56 | 3.81 | 19.89 | 2.37 | 29.16 | 0.81 | -1.22 | 0.0 | 0 | 0 | 0 | 0.11 | -8.33 | -15.38 | 11.33 | 0.0 | 0.0 | 4.34 | 0.0 | 12.14 | 3.03 | 0.0 | -10.36 | 5.91 | 14.09 | -9.91 | 13.28 | 5.82 | -3.84 | -2.17 | 33.44 | 31.11 | 3.74 | 94.79 | 9.68 | 0.31 | -1.28 | -3.69 |
| 21Q4 (9) | 13.85 | -15.34 | -42.7 | 17.32 | 7.24 | -15.18 | 0 | 0 | 0 | 0 | 0 | 0 | 17.75 | -5.79 | -34.43 | 0.52 | -32.47 | -43.48 | 21.01 | 0.14 | -26.85 | 25.33 | 11.4 | -18.54 | 19.43 | 14.09 | 23.6 | 0.82 | 0.0 | -1.2 | 0 | 0 | 0 | 0.12 | 9.09 | -14.29 | 11.33 | 0.0 | 0.0 | 4.34 | 0.0 | 12.14 | 3.03 | 0.0 | -10.36 | 5.18 | 11.16 | -12.2 | 12.55 | 4.32 | -4.56 | -3.26 | 6.32 | -7.59 | 1.92 | 62.71 | -33.1 | 0.31 | -5.39 | -6.46 |
| 21Q3 (8) | 16.36 | -19.13 | -32.37 | 16.15 | 13.49 | -9.98 | 0 | 0 | 0 | 0 | 0 | 0 | 18.84 | -12.09 | -31.91 | 0.77 | -19.79 | -53.61 | 20.98 | -9.06 | -26.98 | 22.74 | -0.35 | -32.09 | 17.03 | -0.41 | 17.61 | 0.82 | 0.0 | 0.0 | 0 | 0 | 0 | 0.11 | -8.33 | -38.89 | 11.33 | 0.0 | 0.0 | 4.34 | 12.14 | 12.14 | 3.03 | -10.36 | -10.36 | 4.66 | -38.03 | -6.43 | 12.03 | -18.55 | -1.64 | -3.48 | -2.65 | 5.95 | 1.18 | -71.43 | -7.81 | 0.33 | 10.06 | -4.85 |
| 21Q2 (7) | 20.23 | 0.95 | -13.66 | 14.23 | -3.07 | -9.88 | 0 | 0 | 0 | 0 | 0 | 0 | 21.43 | -13.97 | 4.89 | 0.96 | 33.33 | -27.27 | 23.07 | -13.79 | -3.07 | 22.82 | -14.64 | 0 | 17.1 | 11.04 | 29.84 | 0.82 | 1.23 | 0.0 | 0 | 0 | 0 | 0.12 | -7.69 | -58.62 | 11.33 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 3.38 | 0.0 | 0.0 | 7.52 | 14.63 | 126.51 | 14.77 | 6.95 | 39.74 | -3.39 | -7.62 | 17.52 | 4.13 | 21.11 | 622.78 | 0.30 | -6.3 | -20.9 |
| 21Q1 (6) | 20.04 | -17.09 | -21.47 | 14.68 | -28.11 | 6.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | 24.91 | -7.98 | 45.08 | 0.72 | -21.74 | -5.26 | 26.76 | -6.82 | 41.66 | 26.74 | -14.03 | 0 | 15.4 | -2.04 | 28.87 | 0.81 | -2.41 | -1.22 | 0 | 0 | 0 | 0.13 | -7.14 | -59.38 | 11.33 | 0.0 | 0.0 | 3.87 | 0.0 | 7.8 | 3.38 | 0.0 | 40.25 | 6.56 | 11.19 | 19.49 | 13.81 | 5.02 | 20.19 | -3.15 | -3.96 | 14.4 | 3.41 | 18.82 | 88.4 | 0.32 | -4.13 | -14.09 |
| 20Q4 (5) | 24.17 | -0.08 | 2.37 | 20.42 | 13.82 | 58.29 | 0 | 0 | -100.0 | 0 | 0 | 0 | 27.07 | -2.17 | 31.92 | 0.92 | -44.58 | 37.31 | 28.72 | -0.03 | 28.79 | 31.10 | -7.13 | 0 | 15.72 | 8.56 | 21.77 | 0.83 | 1.22 | 0.0 | 0 | 0 | 0 | 0.14 | -22.22 | -60.0 | 11.33 | 0.0 | 0.0 | 3.87 | 0.0 | 7.8 | 3.38 | 0.0 | 40.25 | 5.9 | 18.47 | 24.47 | 13.15 | 7.52 | 22.44 | -3.03 | 18.11 | 10.36 | 2.87 | 124.22 | 111.03 | 0.33 | -3.76 | -13.74 |
| 20Q3 (4) | 24.19 | 3.24 | 0.0 | 17.94 | 13.62 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 27.67 | 35.44 | 0.0 | 1.66 | 25.76 | 0.0 | 28.73 | 20.71 | 0.0 | 33.49 | 0 | 0.0 | 14.48 | 9.95 | 0.0 | 0.82 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.18 | -37.93 | 0.0 | 11.33 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 3.38 | 0.0 | 0.0 | 4.98 | 50.0 | 0.0 | 12.23 | 15.7 | 0.0 | -3.7 | 9.98 | 0.0 | 1.28 | 262.03 | 0.0 | 0.34 | -8.51 | 0.0 |
