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) | 14.97 | 28.72 | 8.17 | 8.64 | 0 | 0 | 0 | 0 | 23.95 | -14.13 | 1.33 | -41.67 | 5.7 | -23.49 | 23.80 | -10.9 | 2.68 | -29.84 | 1.12 | 1.82 | 1.0 | 0.0 | 2.83 | -4.71 | 11.0 | 0.0 | 1.28 | 21.9 | 0.9 | -35.25 | 2.24 | -11.11 | 4.42 | -11.07 | -1.24 | 0 | 1.0 | -38.27 | 0.20 | -0.38 |
| 2022 (9) | 11.63 | 24.65 | 7.52 | 54.1 | 0 | 0 | 0 | 0 | 27.89 | 11.38 | 2.28 | 12.32 | 7.45 | -1.84 | 26.71 | -11.87 | 3.82 | -7.06 | 1.1 | -3.51 | 1.0 | -16.67 | 2.97 | 450.0 | 11.0 | 0.0 | 1.05 | 23.53 | 1.39 | 13.93 | 2.52 | 4.56 | 4.97 | 10.94 | -0.9 | 0 | 1.62 | 58.82 | 0.20 | 228.45 |
| 2021 (8) | 9.33 | -16.77 | 4.88 | 4.5 | 0.1 | 0 | 0 | 0 | 25.04 | 18.11 | 2.03 | 2.01 | 7.59 | 38.76 | 30.31 | 17.48 | 4.11 | 72.69 | 1.14 | -8.06 | 1.2 | 20.0 | 0.54 | -3.57 | 11.0 | 0.0 | 0.85 | 30.77 | 1.22 | 1.67 | 2.41 | 4.78 | 4.48 | 7.95 | -1.39 | 0 | 1.02 | -5.56 | 0.06 | -5.98 |
| 2020 (7) | 11.21 | 31.88 | 4.67 | 25.88 | 0 | 0 | 0 | 0 | 21.2 | -4.55 | 1.99 | -4.78 | 5.47 | -5.69 | 25.80 | -1.2 | 2.38 | -8.46 | 1.24 | -4.62 | 1.0 | 0 | 0.56 | -8.2 | 11.0 | 0.0 | 0.65 | 47.73 | 1.2 | 62.16 | 2.3 | -14.18 | 4.15 | 7.51 | -1.22 | 0 | 1.08 | -27.03 | 0.07 | 12.99 |
| 2019 (6) | 8.5 | -10.53 | 3.71 | 50.2 | 0 | 0 | 0 | 0 | 22.21 | -12.39 | 2.09 | 8.29 | 5.8 | -13.56 | 26.11 | -1.34 | 2.6 | -4.41 | 1.3 | 52.94 | 0 | 0 | 0.61 | 7.02 | 11.0 | -8.33 | 0.44 | 76.0 | 0.74 | 1.37 | 2.68 | 20.72 | 3.86 | 20.62 | -1.2 | 0 | 1.48 | 0.0 | 0.06 | 334.05 |
| 2018 (5) | 9.5 | 13.37 | 2.47 | 1.65 | 0.02 | 0 | 0 | 0 | 25.35 | 11.77 | 1.93 | 18.4 | 6.71 | -6.55 | 26.47 | -16.39 | 2.72 | 6.67 | 0.85 | -8.6 | 0 | 0 | 0.57 | 375.0 | 12.0 | 0.0 | 0.25 | 212.5 | 0.73 | 0.0 | 2.22 | 38.75 | 3.2 | 32.78 | -0.74 | 0 | 1.48 | 37.04 | 0.01 | 0 |
| 2017 (4) | 8.38 | 0.24 | 2.43 | -14.13 | 0 | 0 | 0 | 0 | 22.68 | 1.2 | 1.63 | 87.36 | 7.18 | 4.82 | 31.66 | 3.57 | 2.55 | -2.3 | 0.93 | 0 | 0 | 0 | 0.12 | -29.41 | 12.0 | -17.86 | 0.08 | 0.0 | 0.73 | 0.0 | 1.6 | 0 | 2.41 | 653.12 | -0.52 | 0 | 1.08 | 0 | 0.00 | 0 |
| 2016 (3) | 8.36 | 14.52 | 2.83 | -16.27 | 0 | 0 | 0 | 0 | 22.41 | -6.47 | 0.87 | 1142.86 | 6.85 | -3.66 | 30.57 | 3.01 | 2.61 | -17.14 | 0 | 0 | 0 | 0 | 0.17 | -19.05 | 14.61 | 0.0 | 0.08 | 0.0 | 0.73 | 0.0 | -0.49 | 0 | 0.32 | 0 | -0.37 | 0 | -0.86 | 0 | 0.00 | 0 |
| 2015 (2) | 7.3 | 23.31 | 3.38 | 9.74 | 0 | 0 | 0 | 0 | 23.96 | -8.58 | 0.07 | 600.0 | 7.11 | -19.93 | 29.67 | -12.41 | 3.15 | -6.25 | 0 | 0 | 0 | 0 | 0.21 | -22.22 | 14.61 | 0.0 | 0.08 | 0.0 | 0.73 | 0.0 | -1.36 | 0 | -0.54 | 0 | 0.48 | -18.64 | -0.88 | 0 | 0.00 | 0 |
| 2014 (1) | 5.92 | 25.42 | 3.08 | 54.77 | 0 | 0 | 0 | 0 | 26.21 | -10.97 | 0.01 | 0 | 8.88 | -11.02 | 33.88 | -0.06 | 3.36 | -11.58 | 0 | 0 | 0 | 0 | 0.27 | -18.18 | 14.61 | 0.0 | 0.08 | 0.0 | 0.73 | 0.0 | -1.41 | 0 | -0.59 | 0 | 0.59 | 293.33 | -0.82 | 0 | 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) | 15.27 | -4.08 | 4.8 | 8.81 | 5.89 | 7.05 | 0 | 0 | 0 | 0 | 0 | 0 | 6.7 | 5.18 | 7.89 | 0.15 | -53.12 | -40.0 | 7.46 | 10.36 | 18.79 | 30.86 | 8.12 | 23.66 | 3.09 | -0.32 | 14.44 | 0.99 | -2.94 | -11.61 | 1.4 | 40.0 | 40.0 | 2.74 | -1.08 | -4.53 | 11.0 | 0.0 | 0.0 | 1.41 | 0.0 | 10.16 | 1.24 | 0.0 | 37.78 | 1.17 | 14.71 | -42.93 | 3.82 | 4.09 | -9.69 | -0.47 | 20.34 | 39.74 | 0.7 | 62.79 | -44.88 | 0.22 | -1.56 | 10.82 |
| 24Q2 (19) | 15.92 | 7.06 | 14.37 | 8.32 | 7.91 | 13.82 | 0 | 0 | 0 | 0 | 0 | 0 | 6.37 | 16.24 | 6.34 | 0.32 | 433.33 | -56.76 | 6.76 | 12.29 | 11.37 | 28.55 | 10.49 | 27.64 | 3.1 | 16.54 | 11.11 | 1.02 | -9.73 | -1.92 | 1.0 | 0.0 | 0.0 | 2.77 | -0.72 | -4.81 | 11.0 | 0.0 | 0.0 | 1.41 | 10.16 | 10.16 | 1.24 | 37.78 | 37.78 | 1.02 | -55.65 | -43.33 | 3.67 | -18.08 | -7.79 | -0.59 | 20.27 | 57.25 | 0.43 | -72.44 | 2.38 | 0.23 | 9.68 | 9.39 |
| 24Q1 (18) | 14.87 | -0.67 | 20.5 | 7.71 | -5.63 | 4.33 | 0 | 0 | 0 | 0 | 0 | 0 | 5.48 | -2.49 | -10.6 | 0.06 | -64.71 | -62.5 | 6.02 | 5.61 | -12.37 | 25.84 | 8.56 | 3.91 | 2.66 | -0.75 | -15.02 | 1.13 | 0.89 | 4.63 | 1.0 | 0.0 | 0.0 | 2.79 | -1.41 | -5.42 | 11.0 | 0.0 | 0.0 | 1.28 | 0.0 | 21.9 | 0.9 | 0.0 | -35.25 | 2.3 | 2.68 | -12.21 | 4.48 | 1.36 | -11.64 | -0.74 | 40.32 | 13.95 | 1.56 | 56.0 | -11.36 | 0.21 | 2.03 | 7.53 |
| 23Q4 (17) | 14.97 | 2.75 | 28.72 | 8.17 | -0.73 | 8.64 | 0 | 0 | 0 | 0 | 0 | 0 | 5.62 | -9.5 | -17.72 | 0.17 | -32.0 | -52.78 | 5.7 | -9.24 | -23.49 | 23.80 | -4.65 | -10.9 | 2.68 | -0.74 | -29.84 | 1.12 | 0.0 | 1.82 | 1.0 | 0.0 | 0.0 | 2.83 | -1.39 | -4.71 | 11.0 | 0.0 | 0.0 | 1.28 | 0.0 | 21.9 | 0.9 | 0.0 | -35.25 | 2.24 | 9.27 | -11.11 | 4.42 | 4.49 | -11.07 | -1.24 | -58.97 | -37.78 | 1.0 | -21.26 | -38.27 | 0.20 | 0.6 | -0.38 |
| 23Q3 (16) | 14.57 | 4.67 | 29.17 | 8.23 | 12.59 | 26.23 | 0 | 0 | 0 | 0 | 0 | 0 | 6.21 | 3.67 | -24.18 | 0.25 | -66.22 | -65.28 | 6.28 | 3.46 | -33.26 | 24.96 | 11.6 | -27.59 | 2.7 | -3.23 | -41.05 | 1.12 | 7.69 | -1.75 | 1.0 | 0.0 | 0.0 | 2.87 | -1.37 | 13.89 | 11.0 | 0.0 | 0.0 | 1.28 | 0.0 | 21.9 | 0.9 | 0.0 | -35.25 | 2.05 | 13.89 | -3.3 | 4.23 | 6.28 | -7.24 | -0.78 | 43.48 | -32.2 | 1.27 | 202.38 | -16.99 | 0.20 | -2.83 | 12.46 |
| 23Q2 (15) | 13.92 | 12.8 | 27.82 | 7.31 | -1.08 | 38.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.99 | -2.28 | -7.56 | 0.74 | 362.5 | -6.33 | 6.07 | -11.64 | -11.9 | 22.37 | -10.05 | -15.24 | 2.79 | -10.86 | -30.6 | 1.04 | -3.7 | -6.31 | 1.0 | 0.0 | -30.56 | 2.91 | -1.36 | 438.89 | 11.0 | 0.0 | 0.0 | 1.28 | 21.9 | 21.9 | 0.9 | -35.25 | -35.25 | 1.8 | -31.3 | 28.57 | 3.98 | -21.5 | 3.38 | -1.38 | -60.47 | -53.33 | 0.42 | -76.14 | -16.0 | 0.21 | 7.81 | 1549.74 |
| 23Q1 (14) | 12.34 | 6.1 | 25.03 | 7.39 | -1.73 | 53.96 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.13 | -10.25 | -4.07 | 0.16 | -55.56 | -60.98 | 6.87 | -7.79 | -4.05 | 24.86 | -6.92 | -9.75 | 3.13 | -18.06 | -22.72 | 1.08 | -1.82 | -6.09 | 1.0 | 0.0 | -14.53 | 2.95 | -0.67 | 436.36 | 11.0 | 0.0 | 0.0 | 1.05 | 0.0 | 23.53 | 1.39 | 0.0 | 13.93 | 2.62 | 3.97 | 142.59 | 5.07 | 2.01 | 60.95 | -0.86 | 4.44 | -14.67 | 1.76 | 8.64 | 433.33 | 0.19 | -5.46 | 197.3 |
| 22Q4 (13) | 11.63 | 3.1 | 24.65 | 7.52 | 15.34 | 54.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 6.83 | -16.61 | 9.46 | 0.36 | -50.0 | -25.0 | 7.45 | -20.83 | -1.84 | 26.71 | -22.5 | -11.84 | 3.82 | -16.59 | -7.06 | 1.1 | -3.51 | -3.51 | 1.0 | 0.0 | -16.67 | 2.97 | 17.86 | 450.0 | 11.0 | 0.0 | 0.0 | 1.05 | 0.0 | 23.53 | 1.39 | 0.0 | 13.93 | 2.52 | 18.87 | 4.56 | 4.97 | 8.99 | 10.94 | -0.9 | -52.54 | 35.25 | 1.62 | 5.88 | 58.82 | 0.20 | 13.55 | 228.45 |
| 22Q3 (12) | 11.28 | 3.58 | 29.06 | 6.52 | 23.25 | 33.61 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.19 | 26.39 | 17.0 | 0.72 | -8.86 | 9.09 | 9.41 | 36.57 | 15.74 | 34.47 | 30.62 | 1.97 | 4.58 | 13.93 | 29.38 | 1.14 | 2.7 | -2.56 | 1.0 | -30.56 | -18.7 | 2.52 | 366.67 | 366.67 | 11.0 | 0.0 | 0.0 | 1.05 | 0.0 | 23.53 | 1.39 | 0.0 | 13.93 | 2.12 | 51.43 | 12.17 | 4.56 | 18.44 | 15.15 | -0.59 | 34.44 | 59.59 | 1.53 | 206.0 | 255.81 | 0.18 | 1325.53 | 170.03 |
| 22Q2 (11) | 10.89 | 10.33 | -0.09 | 5.29 | 10.21 | 11.6 | 0.06 | -53.85 | 100.0 | 0 | 0 | 0 | 6.48 | 1.41 | 1.89 | 0.79 | 92.68 | 64.58 | 6.89 | -3.77 | -3.77 | 26.39 | -4.21 | -15.53 | 4.02 | -0.74 | 11.67 | 1.11 | -3.48 | -6.72 | 1.44 | 23.08 | 13.39 | 0.54 | -1.82 | 0.0 | 11.0 | 0.0 | 0.0 | 1.05 | 23.53 | 61.54 | 1.39 | 13.93 | 15.83 | 1.4 | 29.63 | -56.11 | 3.85 | 22.22 | -23.61 | -0.9 | -20.0 | 38.36 | 0.5 | 51.52 | -71.1 | 0.01 | -80.57 | -79.72 |
| 22Q1 (10) | 9.87 | 5.79 | -11.4 | 4.8 | -1.64 | -2.44 | 0.13 | 30.0 | 0 | 0 | 0 | 0 | 6.39 | 2.4 | 17.25 | 0.41 | -14.58 | 0.0 | 7.16 | -5.67 | 15.67 | 27.55 | -9.08 | 1.25 | 4.05 | -1.46 | 40.62 | 1.15 | 0.88 | -4.96 | 1.17 | -2.5 | 17.0 | 0.55 | 1.85 | 0.0 | 11.0 | 0.0 | 0.0 | 0.85 | 0.0 | 30.77 | 1.22 | 0.0 | 1.67 | 1.08 | -55.19 | -60.15 | 3.15 | -29.69 | -30.77 | -0.75 | 46.04 | 40.94 | 0.33 | -67.65 | -77.08 | 0.06 | 4.44 | -1.33 |
| 21Q4 (9) | 9.33 | 6.75 | -16.77 | 4.88 | 0.0 | 4.5 | 0.1 | 42.86 | 0 | 0 | 0 | 0 | 6.24 | -10.86 | 19.08 | 0.48 | -27.27 | 60.0 | 7.59 | -6.64 | 38.76 | 30.30 | -10.37 | 17.49 | 4.11 | 16.1 | 72.69 | 1.14 | -2.56 | -8.06 | 1.2 | -2.44 | 20.0 | 0.54 | 0.0 | -3.57 | 11.0 | 0.0 | 0.0 | 0.85 | 0.0 | 30.77 | 1.22 | 0.0 | 1.67 | 2.41 | 27.51 | 4.78 | 4.48 | 13.13 | 7.95 | -1.39 | 4.79 | -13.93 | 1.02 | 137.21 | -5.56 | 0.06 | -6.64 | -5.98 |
| 21Q3 (8) | 8.74 | -19.82 | -16.28 | 4.88 | 2.95 | 4.95 | 0.07 | 133.33 | 0 | 0 | 0 | 0 | 7.0 | 10.06 | 19.25 | 0.66 | 37.5 | 13.79 | 8.13 | 13.55 | 44.92 | 33.80 | 8.21 | 28.23 | 3.54 | -1.67 | 50.0 | 1.17 | -1.68 | -3.31 | 1.23 | -3.15 | 23.0 | 0.54 | 0.0 | -6.9 | 11.0 | 0.0 | 0.0 | 0.85 | 30.77 | 30.77 | 1.22 | 1.67 | 1.67 | 1.89 | -40.75 | -5.97 | 3.96 | -21.43 | 2.59 | -1.46 | 0.0 | -2.82 | 0.43 | -75.14 | -27.12 | 0.07 | 7.07 | -4.68 |
| 21Q2 (7) | 10.9 | -2.15 | 16.2 | 4.74 | -3.66 | 27.08 | 0.03 | 0 | 0 | 0 | 0 | 0 | 6.36 | 16.7 | 2.75 | 0.48 | 17.07 | -45.45 | 7.16 | 15.67 | 18.54 | 31.24 | 14.81 | 0 | 3.6 | 25.0 | 32.84 | 1.19 | -1.65 | -2.46 | 1.27 | 27.0 | 154.0 | 0.54 | -1.82 | -8.47 | 11.0 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 3.19 | 17.71 | 123.08 | 5.04 | 10.77 | 53.66 | -1.46 | -14.96 | 9.88 | 1.73 | 20.14 | 1010.53 | 0.06 | -5.48 | -17.3 |
| 21Q1 (6) | 11.14 | -0.62 | 10.96 | 4.92 | 5.35 | 15.76 | 0 | 0 | 0 | 0 | 0 | 0 | 5.45 | 4.01 | 39.39 | 0.41 | 36.67 | 78.26 | 6.19 | 13.16 | 49.16 | 27.21 | 5.5 | 0 | 2.88 | 21.01 | 20.0 | 1.21 | -2.42 | -3.2 | 1.0 | 0.0 | 0 | 0.55 | -1.79 | -8.33 | 11.0 | 0.0 | 0.0 | 0.65 | 0.0 | 47.73 | 1.2 | 0.0 | 62.16 | 2.71 | 17.83 | -6.87 | 4.55 | 9.64 | 11.25 | -1.27 | -4.1 | 7.97 | 1.44 | 33.33 | -5.88 | 0.07 | -0.48 | -4.91 |
| 20Q4 (5) | 11.21 | 7.38 | 31.88 | 4.67 | 0.43 | 25.88 | 0 | 0 | 0 | 0 | 0 | 0 | 5.24 | -10.73 | -1.32 | 0.3 | -48.28 | -21.05 | 5.47 | -2.5 | -5.69 | 25.79 | -2.17 | 0 | 2.38 | 0.85 | -8.46 | 1.24 | 2.48 | -4.62 | 1.0 | 0.0 | 0 | 0.56 | -3.45 | -8.2 | 11.0 | 0.0 | 0.0 | 0.65 | 0.0 | 47.73 | 1.2 | 0.0 | 62.16 | 2.3 | 14.43 | -14.18 | 4.15 | 7.51 | 7.51 | -1.22 | 14.08 | -1.67 | 1.08 | 83.05 | -27.03 | 0.07 | -5.35 | 12.99 |
| 20Q3 (4) | 10.44 | 11.3 | 0.0 | 4.65 | 24.66 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.87 | -5.17 | 0.0 | 0.58 | -34.09 | 0.0 | 5.61 | -7.12 | 0.0 | 26.36 | 0 | 0.0 | 2.36 | -12.92 | 0.0 | 1.21 | -0.82 | 0.0 | 1.0 | 100.0 | 0.0 | 0.58 | -1.69 | 0.0 | 11.0 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 2.01 | 40.56 | 0.0 | 3.86 | 17.68 | 0.0 | -1.42 | 12.35 | 0.0 | 0.59 | 410.53 | 0.0 | 0.07 | -7.11 | 0.0 |
