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) | 15.01 | 45.45 | 0 | 0 | 0 | 0 | 0 | 0 | 67.0 | 1.22 | 7.28 | 20.73 | 8.31 | 8.91 | 12.40 | 7.6 | 16.73 | -13.18 | 0.54 | -1.82 | 7.61 | 0 | 1.11 | -5.13 | 10.19 | 10.4 | 6.77 | 9.9 | 0.04 | -94.81 | 18.16 | 38.73 | 24.98 | 24.84 | 0.02 | 0 | 18.18 | 39.31 | 0.00 | 0 |
| 2022 (9) | 10.32 | 9.32 | 6.35 | 69.79 | 0 | 0 | 0 | 0 | 66.19 | 30.55 | 6.03 | 54.22 | 7.63 | -0.26 | 11.53 | -23.6 | 19.27 | 27.53 | 0.55 | -6.78 | 0 | 0 | 1.17 | 1.74 | 9.23 | -3.85 | 6.16 | 6.76 | 0.77 | 97.44 | 13.09 | 25.14 | 20.01 | 20.4 | -0.04 | 0 | 13.05 | 34.67 | 0.00 | 0 |
| 2021 (8) | 9.44 | 3.96 | 3.74 | 0 | 0.01 | -99.64 | 0 | 0 | 50.7 | 10.15 | 3.91 | 27.36 | 7.65 | 5.96 | 15.09 | -3.8 | 15.11 | 84.49 | 0.59 | -46.85 | 0.54 | 38.46 | 1.15 | 0.88 | 9.6 | 12.94 | 5.77 | 5.68 | 0.39 | 44.44 | 10.46 | 13.82 | 16.62 | 11.39 | -0.77 | 0 | 9.69 | 10.11 | 0.00 | 0 |
| 2020 (7) | 9.08 | 2.83 | 0 | 0 | 2.79 | 9200.0 | 0 | 0 | 46.03 | -2.87 | 3.07 | -33.26 | 7.22 | 6.33 | 15.69 | 9.47 | 8.19 | -13.52 | 1.11 | -2.63 | 0.39 | -89.29 | 1.14 | -9.52 | 8.5 | -1.73 | 5.46 | 9.2 | 0.27 | 575.0 | 9.19 | -8.83 | 14.92 | -1.39 | -0.39 | 0 | 8.8 | -10.3 | 0.00 | 0 |
| 2019 (6) | 8.83 | -13.35 | 1.02 | 92.45 | 0.03 | -99.25 | 0 | 0 | 47.39 | -5.43 | 4.6 | 13.02 | 6.79 | 7.44 | 14.33 | 13.6 | 9.47 | 4.99 | 1.14 | -32.54 | 3.64 | 658.33 | 1.26 | 22.33 | 8.65 | 8.53 | 5.0 | 8.7 | 0.04 | -69.23 | 10.08 | 14.29 | 15.13 | 11.66 | -0.27 | 0 | 9.81 | 11.73 | 0.00 | 0 |
| 2018 (5) | 10.19 | 20.88 | 0.53 | 0 | 4.01 | 0.75 | 0 | 0 | 50.11 | 25.46 | 4.07 | -56.05 | 6.32 | 37.39 | 12.61 | 9.51 | 9.02 | 23.56 | 1.69 | 634.78 | 0.48 | -25.0 | 1.03 | -1.9 | 7.97 | 0.25 | 4.6 | 25.34 | 0.13 | 0 | 8.82 | -13.78 | 13.55 | -2.52 | -0.04 | 0 | 8.78 | -13.07 | 0.00 | 0 |
| 2017 (4) | 8.43 | -15.36 | 0 | 0 | 3.98 | 5585.71 | 0 | 0 | 39.94 | -15.15 | 9.26 | 157.22 | 4.6 | -25.69 | 11.52 | -12.42 | 7.3 | -3.69 | 0.23 | 0 | 0.64 | -87.33 | 1.05 | -23.91 | 7.95 | 0.63 | 3.67 | 10.88 | 0 | 0 | 10.23 | 140.14 | 13.9 | 83.62 | -0.13 | 0 | 10.1 | 129.55 | 0.00 | 0 |
| 2016 (3) | 9.96 | 78.18 | 0 | 0 | 0.07 | 0.0 | 0 | 0 | 47.07 | -1.75 | 3.6 | -15.09 | 6.19 | 1.48 | 13.15 | 3.29 | 7.58 | -22.26 | 0 | 0 | 5.05 | 294.53 | 1.38 | -2.82 | 7.9 | 0.0 | 3.31 | 14.53 | 0 | 0 | 4.26 | -3.4 | 7.57 | 3.7 | 0.14 | -53.33 | 4.4 | -6.58 | 0.02 | -15.57 |
| 2015 (2) | 5.59 | 47.88 | 0.1 | -33.33 | 0.07 | 16.67 | 0 | 0 | 47.91 | 9.66 | 4.24 | 14.29 | 6.1 | 8.16 | 12.73 | -1.37 | 9.75 | 24.84 | 0 | 0 | 1.28 | 3.23 | 1.42 | -0.7 | 7.9 | 0.77 | 2.89 | 12.02 | 0 | 0 | 4.41 | 18.55 | 7.3 | 15.87 | 0.3 | 50.0 | 4.71 | 20.15 | 0.03 | 6.22 |
| 2014 (1) | 3.78 | 0.27 | 0.15 | 650.0 | 0.06 | 200.0 | 0 | 0 | 43.69 | 18.37 | 3.71 | 37.92 | 5.64 | 20.26 | 12.91 | 1.59 | 7.81 | 19.79 | 0 | 0 | 1.24 | 129.63 | 1.43 | 6.72 | 7.84 | 0.9 | 2.58 | 11.69 | 0 | 0 | 3.72 | 78.85 | 6.3 | 34.9 | 0.2 | 566.67 | 3.92 | 85.78 | 0.02 | -2.43 |
| 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) | 17.71 | 20.39 | 23.76 | 3.8 | 0 | 0 | 0.07 | 0.0 | 0 | 0 | 0 | 0 | 19.12 | 18.02 | 15.88 | 2.25 | 35.54 | -0.88 | 8.48 | -6.61 | 5.6 | 12.92 | -10.34 | 10.93 | 17.32 | -0.8 | -12.08 | 0.53 | -1.85 | 1.92 | 8.22 | 0.24 | 8.59 | 1.12 | -1.75 | 1.82 | 10.25 | 0.39 | 1.08 | 7.49 | 0.0 | 10.64 | 0 | 0 | -100.0 | 18.49 | 13.85 | 11.18 | 25.98 | 9.44 | 10.84 | 0.47 | -17.54 | 9.3 | 18.96 | 12.79 | 11.14 | 0.01 | 1.91 | 0 |
| 24Q2 (19) | 14.71 | 0.2 | 47.69 | 0 | 0 | -100.0 | 0.07 | 0 | 0 | 0 | 0 | 0 | 16.2 | 14.98 | -12.48 | 1.66 | 12.16 | -24.89 | 9.08 | 40.34 | 2.71 | 14.41 | 45.49 | 13.57 | 17.46 | 3.8 | -15.9 | 0.54 | 1.89 | 3.85 | 8.2 | 7.33 | 0 | 1.14 | 2.7 | 5.56 | 10.21 | 0.1 | 0.49 | 7.49 | 10.64 | 10.64 | 0 | -100.0 | -100.0 | 16.24 | 6.42 | 13.09 | 23.74 | 7.57 | 12.14 | 0.57 | 35.71 | 375.0 | 16.81 | 7.21 | 16.09 | 0.01 | 0 | 0 |
| 24Q1 (18) | 14.68 | -2.2 | 57.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.09 | -13.13 | -10.71 | 1.48 | -5.13 | 19.35 | 6.47 | -22.14 | -16.19 | 9.91 | -20.13 | -13.88 | 16.82 | 0.54 | -20.96 | 0.53 | -1.85 | 0.0 | 7.64 | 0.39 | 0 | 1.11 | 0.0 | -0.89 | 10.2 | 0.1 | 10.87 | 6.77 | 0.0 | 9.9 | 0.04 | 0.0 | -94.81 | 15.26 | -15.97 | 26.74 | 22.07 | -11.65 | 16.4 | 0.42 | 2000.0 | 700.0 | 15.68 | -13.75 | 30.99 | 0.00 | 0 | 0 |
| 23Q4 (17) | 15.01 | 4.89 | 45.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.22 | -1.7 | -10.63 | 1.56 | -31.28 | -20.41 | 8.31 | 3.49 | 8.91 | 12.40 | 6.47 | 7.58 | 16.73 | -15.08 | -13.18 | 0.54 | 3.85 | -1.82 | 7.61 | 0.53 | 0 | 1.11 | 0.91 | -5.13 | 10.19 | 0.49 | 10.4 | 6.77 | 0.0 | 9.9 | 0.04 | 0.0 | -94.81 | 18.16 | 9.2 | 38.73 | 24.98 | 6.57 | 24.84 | 0.02 | -95.35 | 150.0 | 18.18 | 6.57 | 39.31 | 0.00 | 0 | 0 |
| 23Q3 (16) | 14.31 | 43.67 | 76.67 | 0 | -100.0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.5 | -10.86 | -4.24 | 2.27 | 2.71 | 17.62 | 8.03 | -9.16 | 6.22 | 11.65 | -8.2 | -3.61 | 19.7 | -5.11 | -7.29 | 0.52 | 0.0 | -7.14 | 7.57 | 0 | 1161.67 | 1.1 | 1.85 | -1.79 | 10.14 | -0.2 | 11.8 | 6.77 | 0.0 | 9.9 | 0.04 | 0.0 | -94.81 | 16.63 | 15.81 | 50.91 | 23.44 | 10.72 | 30.66 | 0.43 | 258.33 | 330.0 | 17.06 | 17.82 | 53.42 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.96 | 6.64 | 47.12 | 7.76 | 10.38 | 76.77 | 0 | 0 | -100.0 | 0 | 0 | 0 | 18.51 | 17.3 | 15.98 | 2.21 | 78.23 | 176.25 | 8.84 | 14.51 | 13.62 | 12.69 | 10.32 | -0.84 | 20.76 | -2.44 | 2.12 | 0.52 | -1.89 | -8.77 | 0 | 0 | -100.0 | 1.08 | -3.57 | -6.9 | 10.16 | 10.43 | 12.02 | 6.77 | 9.9 | 9.9 | 0.04 | -94.81 | -94.81 | 14.36 | 19.27 | 57.98 | 21.17 | 11.66 | 32.23 | 0.12 | 271.43 | 133.33 | 14.48 | 20.97 | 65.86 | 0.00 | 0 | 0 |
| 23Q1 (14) | 9.34 | -9.5 | 82.07 | 7.03 | 10.71 | 76.19 | 0 | 0 | -100.0 | 0 | 0 | 0 | 15.78 | -13.06 | 6.26 | 1.24 | -36.73 | -7.46 | 7.72 | 1.18 | -9.92 | 11.50 | -0.22 | -25.04 | 21.28 | 10.43 | 18.29 | 0.53 | -3.64 | -8.62 | 0 | 0 | -100.0 | 1.12 | -4.27 | 0.0 | 9.2 | -0.33 | 1.66 | 6.16 | 0.0 | 6.76 | 0.77 | 0.0 | 97.44 | 12.04 | -8.02 | 33.04 | 18.96 | -5.25 | 24.74 | -0.07 | -75.0 | 86.27 | 11.97 | -8.28 | 40.16 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.32 | 27.41 | 9.32 | 6.35 | -10.18 | 69.79 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 18.15 | 5.34 | 25.0 | 1.96 | 1.55 | 117.78 | 7.63 | 0.93 | -0.26 | 11.53 | -4.61 | -23.62 | 19.27 | -9.32 | 27.53 | 0.55 | -1.79 | -6.78 | 0 | -100.0 | -100.0 | 1.17 | 4.46 | 1.74 | 9.23 | 1.76 | -3.85 | 6.16 | 0.0 | 6.76 | 0.77 | 0.0 | 97.44 | 13.09 | 18.78 | 25.14 | 20.01 | 11.54 | 20.4 | -0.04 | -140.0 | 94.81 | 13.05 | 17.36 | 34.67 | 0.00 | 0 | 0 |
| 22Q3 (12) | 8.1 | 19.65 | 18.59 | 7.07 | 61.05 | 299.44 | 0.02 | 0.0 | -98.5 | 0 | 0 | 0 | 17.23 | 7.96 | 11.38 | 1.93 | 141.25 | 41.91 | 7.56 | -2.83 | -18.0 | 12.08 | -5.56 | -36.81 | 21.25 | 4.53 | 46.75 | 0.56 | -1.75 | -11.11 | 0.6 | 5.26 | 11.11 | 1.12 | -3.45 | -3.45 | 9.07 | 0.0 | -6.11 | 6.16 | 0.0 | 6.76 | 0.77 | 0.0 | 97.44 | 11.02 | 21.23 | 14.67 | 17.94 | 12.05 | 13.76 | 0.1 | 127.78 | 114.71 | 11.12 | 27.38 | 24.52 | 0.00 | 0 | 0 |
| 22Q2 (11) | 6.77 | 31.97 | 14.17 | 4.39 | 10.03 | 1729.17 | 0.02 | 100.0 | -99.2 | 0 | 0 | 0 | 15.96 | 7.47 | 44.96 | 0.8 | -40.3 | 73.91 | 7.78 | -9.22 | 13.74 | 12.80 | -16.61 | -17.26 | 20.33 | 13.01 | 38.96 | 0.57 | -1.72 | -9.52 | 0.57 | 3.64 | 58.33 | 1.16 | 3.57 | 3.57 | 9.07 | 0.22 | 5.34 | 6.16 | 6.76 | 12.82 | 0.77 | 97.44 | 185.19 | 9.09 | 0.44 | 4.72 | 16.01 | 5.33 | 11.1 | -0.36 | 29.41 | 41.94 | 8.73 | 2.22 | 8.31 | 0.00 | 0 | 0 |
| 22Q1 (10) | 5.13 | -45.66 | -26.71 | 3.99 | 6.68 | 0 | 0.01 | 0.0 | -99.61 | 0 | 0 | 0 | 14.85 | 2.27 | 53.25 | 1.34 | 48.89 | 11.67 | 8.57 | 12.03 | 22.25 | 15.34 | 1.68 | -2.66 | 17.99 | 19.06 | 84.14 | 0.58 | -1.69 | -9.38 | 0.55 | 1.85 | 44.74 | 1.12 | -2.61 | -0.88 | 9.05 | -5.73 | 5.85 | 5.77 | 0.0 | 5.68 | 0.39 | 0.0 | 44.44 | 9.05 | -13.48 | 10.1 | 15.2 | -8.54 | 8.96 | -0.51 | 33.77 | -6.25 | 8.54 | -11.87 | 10.34 | 0.00 | 0 | 0 |
| 21Q4 (9) | 9.44 | 38.21 | 3.96 | 3.74 | 111.3 | 0 | 0.01 | -99.25 | -99.64 | 0 | 0 | 0 | 14.52 | -6.14 | 20.6 | 0.9 | -33.82 | 32.35 | 7.65 | -17.03 | 5.96 | 15.09 | -21.09 | -3.81 | 15.11 | 4.35 | 84.49 | 0.59 | -6.35 | -46.85 | 0.54 | 0.0 | 38.46 | 1.15 | -0.86 | 0.88 | 9.6 | -0.62 | 12.94 | 5.77 | 0.0 | 5.68 | 0.39 | 0.0 | 44.44 | 10.46 | 8.84 | 13.82 | 16.62 | 5.39 | 11.39 | -0.77 | -13.24 | -97.44 | 9.69 | 8.51 | 10.11 | 0.00 | 0 | 0 |
| 21Q3 (8) | 6.83 | 15.18 | -25.92 | 1.77 | 637.5 | -45.87 | 1.33 | -46.8 | 4333.33 | 0 | 0 | 0 | 15.47 | 40.51 | 34.64 | 1.36 | 195.65 | 122.95 | 9.22 | 34.8 | 27.35 | 19.12 | 23.67 | 23.04 | 14.48 | -1.03 | 37.12 | 0.63 | 0.0 | -43.24 | 0.54 | 50.0 | -83.88 | 1.16 | 3.57 | -5.69 | 9.66 | 12.2 | 16.53 | 5.77 | 5.68 | 5.68 | 0.39 | 44.44 | 44.44 | 9.61 | 10.71 | 12.93 | 15.77 | 9.44 | 10.74 | -0.68 | -9.68 | -83.78 | 8.93 | 10.79 | 9.71 | 0.00 | 0 | 0 |
| 21Q2 (7) | 5.93 | -15.29 | -26.88 | 0.24 | 0 | 0 | 2.5 | -1.96 | 8233.33 | 0 | 0 | 0 | 11.01 | 13.62 | -2.13 | 0.46 | -61.67 | -58.18 | 6.84 | -2.43 | -1.72 | 15.46 | -1.9 | 0 | 14.63 | 49.74 | 30.74 | 0.63 | -1.56 | -44.25 | 0.36 | -5.26 | -89.32 | 1.12 | -0.88 | -9.68 | 8.61 | 0.7 | 2.38 | 5.46 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 8.68 | 5.6 | 9.73 | 14.41 | 3.3 | 5.72 | -0.62 | -29.17 | -72.22 | 8.06 | 4.13 | 6.75 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.0 | -22.91 | -2.91 | 0 | 0 | 0 | 2.55 | -8.6 | 8400.0 | 0 | 0 | 0 | 9.69 | -19.52 | -13.79 | 1.2 | 76.47 | 79.1 | 7.01 | -2.91 | -2.09 | 15.76 | 0.48 | 0 | 9.77 | 19.29 | -4.31 | 0.64 | -42.34 | -43.36 | 0.38 | -2.56 | -89.05 | 1.13 | -0.88 | -8.87 | 8.55 | 0.59 | 3.64 | 5.46 | 0.0 | 9.2 | 0.27 | 0.0 | 575.0 | 8.22 | -10.55 | -23.61 | 13.95 | -6.5 | -11.76 | -0.48 | -23.08 | -84.62 | 7.74 | -12.05 | -26.29 | 0.00 | 0 | 0 |
| 20Q4 (5) | 9.08 | -1.52 | 2.83 | 0 | -100.0 | -100.0 | 2.79 | 9200.0 | 9200.0 | 0 | 0 | 0 | 12.04 | 4.79 | -4.44 | 0.68 | 11.48 | -5.56 | 7.22 | -0.28 | 6.33 | 15.69 | 0.94 | 0 | 8.19 | -22.44 | -13.52 | 1.11 | 0.0 | -2.63 | 0.39 | -88.36 | -89.29 | 1.14 | -7.32 | -9.52 | 8.5 | 2.53 | -1.73 | 5.46 | 0.0 | 9.2 | 0.27 | 0.0 | 575.0 | 9.19 | 7.99 | -8.83 | 14.92 | 4.78 | -1.39 | -0.39 | -5.41 | -44.44 | 8.8 | 8.11 | -10.3 | 0.00 | 0 | 0 |
| 20Q3 (4) | 9.22 | 13.69 | 0.0 | 3.27 | 0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 11.49 | 2.13 | 0.0 | 0.61 | -44.55 | 0.0 | 7.24 | 4.02 | 0.0 | 15.54 | 0 | 0.0 | 10.56 | -5.63 | 0.0 | 1.11 | -1.77 | 0.0 | 3.35 | -0.59 | 0.0 | 1.23 | -0.81 | 0.0 | 8.29 | -1.43 | 0.0 | 5.46 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 8.51 | 7.59 | 0.0 | 14.24 | 4.48 | 0.0 | -0.37 | -2.78 | 0.0 | 8.14 | 7.81 | 0.0 | 0.00 | 0 | 0.0 |
