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) | 11.45 | -14.87 | 17.33 | 23.87 | 1.43 | -53.42 | 0 | 0 | 84.73 | 28.13 | 3.11 | 903.23 | 31.97 | 22.12 | 37.73 | -4.69 | 23.03 | -0.04 | 0 | 0 | 9.33 | -25.42 | 0.23 | 35.29 | 11.48 | 7.59 | 1.12 | 2.75 | 1.45 | -18.99 | 5.13 | 152.71 | 7.7 | 56.82 | -1.93 | 0 | 3.2 | 451.72 | 0.00 | 0 |
| 2022 (9) | 13.45 | 136.38 | 13.99 | 28.7 | 3.07 | 314.86 | 0 | 0 | 66.13 | 16.84 | 0.31 | -67.71 | 26.18 | 27.52 | 39.59 | 9.14 | 23.04 | 15.26 | 0 | 0 | 12.51 | 258.45 | 0.17 | -10.53 | 10.67 | 10.46 | 1.09 | 10.1 | 1.79 | 9.82 | 2.03 | -22.81 | 4.91 | -6.48 | -1.45 | 0 | 0.58 | -30.95 | 0.00 | 0 |
| 2021 (8) | 5.69 | 14.03 | 10.87 | -4.82 | 0.74 | -2.63 | 0 | 0 | 56.6 | 30.23 | 0.96 | 700.0 | 20.53 | 1.73 | 36.27 | -21.88 | 19.99 | 54.01 | 0 | 0 | 3.49 | 126.62 | 0.19 | 5.56 | 9.66 | 14.32 | 0.99 | 1.02 | 1.63 | -17.68 | 2.63 | 77.7 | 5.25 | 18.24 | -1.79 | 0 | 0.84 | 0 | 0.00 | 0 |
| 2020 (7) | 4.99 | -34.69 | 11.42 | -7.23 | 0.76 | 375.0 | 0 | 0 | 43.46 | 5.15 | 0.12 | -7.69 | 20.18 | 21.42 | 46.43 | 15.47 | 12.98 | 8.98 | 0 | 0 | 1.54 | -53.89 | 0.18 | 38.46 | 8.45 | 11.48 | 0.98 | 1.03 | 1.98 | 63.64 | 1.48 | -30.84 | 4.44 | 2.78 | -1.63 | 0 | -0.15 | 0 | 0.00 | 0 |
| 2019 (6) | 7.64 | 18.27 | 12.31 | 6.58 | 0.16 | -97.73 | 0 | 0 | 41.33 | -6.17 | 0.13 | -93.69 | 16.62 | -21.05 | 40.21 | -15.85 | 11.91 | 12.25 | 0 | 0 | 3.34 | 3240.0 | 0.13 | -18.75 | 7.58 | 10.98 | 0.97 | 27.63 | 1.21 | 37.5 | 2.14 | -41.85 | 4.32 | -18.95 | -1.98 | 0 | 0.16 | -93.52 | 0.00 | 0 |
| 2018 (5) | 6.46 | 0.94 | 11.55 | 40.34 | 7.05 | 1255.77 | 0 | 0 | 44.05 | 7.75 | 2.06 | -20.77 | 21.05 | 3.19 | 47.79 | -4.24 | 10.61 | 2.71 | 0 | 0 | 0.1 | -98.55 | 0.16 | 6.67 | 6.83 | 0.0 | 0.76 | 52.0 | 0.88 | 14.29 | 3.68 | -0.81 | 5.33 | 7.03 | -1.21 | 0 | 2.47 | -12.72 | 0.00 | 0 |
| 2017 (4) | 6.4 | 130.22 | 8.23 | -4.52 | 0.52 | 116.67 | 0 | 0 | 40.88 | 14.03 | 2.6 | 24.4 | 20.4 | 23.34 | 49.90 | 8.16 | 10.33 | 24.31 | 0 | 0 | 6.89 | 1813.89 | 0.15 | 87.5 | 6.83 | 0.0 | 0.5 | 72.41 | 0.77 | 234.78 | 3.71 | -4.87 | 4.98 | 12.42 | -0.88 | 0 | 2.83 | -9.58 | 0.00 | 0 |
| 2016 (3) | 2.78 | -30.33 | 8.62 | 17.28 | 0.24 | 0 | 0 | 0 | 35.85 | 30.84 | 2.09 | 198.57 | 16.54 | 47.68 | 46.14 | 12.87 | 8.31 | 52.76 | 0 | 0 | 0.36 | 0 | 0.08 | 14.29 | 6.83 | 13.46 | 0.29 | 31.82 | 0.23 | 0.0 | 3.9 | 78.08 | 4.43 | 67.8 | -0.77 | 0 | 3.13 | 28.28 | 0.00 | 0 |
| 2015 (2) | 3.99 | 68.35 | 7.35 | -4.79 | 0 | 0 | 0 | 0 | 27.4 | 37.83 | 0.7 | -11.39 | 11.2 | 16.67 | 40.88 | -15.35 | 5.44 | -11.26 | 0 | 0 | 0 | 0 | 0.07 | 75.0 | 6.02 | 9.06 | 0.22 | 46.67 | 0.23 | 0.0 | 2.19 | 26.59 | 2.64 | 25.12 | 0.25 | -44.44 | 2.44 | 11.93 | 0.00 | 0 |
| 2014 (1) | 2.37 | 61.22 | 7.72 | 21.57 | 0.05 | -16.67 | 0 | 0 | 19.88 | 14.65 | 0.79 | 8.22 | 9.6 | 19.85 | 48.29 | 4.54 | 6.13 | 99.67 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | 5.52 | 9.96 | 0.15 | 114.29 | 0.23 | 0.0 | 1.73 | 45.38 | 2.11 | 41.61 | 0.45 | 400.0 | 2.18 | 70.31 | 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) | 19.82 | 5.15 | 128.6 | 19.44 | -9.16 | 13.02 | 3.08 | -2.53 | 97.44 | 0 | 0 | 0 | 24.53 | -3.95 | 4.92 | 0.75 | -9.64 | -21.88 | 34.67 | 1.52 | 14.8 | 37.06 | 0.27 | -0.43 | 20.68 | -0.34 | -21.37 | 0 | 0 | 0 | 8.11 | 3.44 | -16.56 | 0.23 | -4.17 | -8.0 | 11.52 | 0.0 | 1.5 | 1.43 | 0.0 | 27.68 | 1.93 | 0.0 | 33.1 | 4.49 | 20.05 | 14.54 | 7.86 | 10.55 | 21.11 | -0.66 | 45.45 | 53.19 | 3.83 | 51.38 | 52.59 | 0.00 | 0 | 0 |
| 24Q2 (19) | 18.85 | 51.28 | 177.21 | 21.4 | 19.55 | 65.38 | 3.16 | 7.12 | 102.56 | 0 | 0 | 0 | 25.54 | 45.78 | 24.65 | 0.83 | 176.67 | 29.69 | 34.15 | 30.99 | 41.35 | 36.96 | 23.83 | 14.49 | 20.75 | -24.46 | -14.29 | 0 | 0 | 0 | 7.84 | 0.64 | -33.84 | 0.24 | 9.09 | -7.69 | 11.52 | 0.0 | 6.57 | 1.43 | 27.68 | 27.68 | 1.93 | 33.1 | 33.1 | 3.74 | -31.12 | 26.35 | 7.11 | -11.12 | 28.57 | -1.21 | 16.55 | 43.72 | 2.53 | -36.43 | 212.35 | 0.00 | 0 | 0 |
| 24Q1 (18) | 12.46 | 8.82 | 72.34 | 17.9 | 3.29 | 34.79 | 2.95 | 106.29 | 90.32 | 0 | 0 | 0 | 17.52 | -32.51 | 17.58 | 0.3 | -75.21 | 0.0 | 26.07 | -18.45 | 26.31 | 29.85 | -20.9 | -5.13 | 27.47 | 19.28 | 12.58 | 0 | 0 | 0 | 7.79 | -16.51 | -37.33 | 0.22 | -4.35 | 0.0 | 11.52 | 0.35 | 7.97 | 1.12 | 0.0 | 2.75 | 1.45 | 0.0 | -18.99 | 5.43 | 5.85 | 133.05 | 8.0 | 3.9 | 53.55 | -1.45 | 24.87 | -10.69 | 3.98 | 24.38 | 290.2 | 0.00 | 0 | 0 |
| 23Q4 (17) | 11.45 | 32.06 | -14.87 | 17.33 | 0.76 | 23.87 | 1.43 | -8.33 | -53.42 | 0 | 0 | 0 | 25.96 | 11.04 | 16.05 | 1.21 | 26.04 | 18.63 | 31.97 | 5.86 | 22.12 | 37.73 | 1.38 | -4.71 | 23.03 | -12.43 | -0.04 | 0 | 0 | 0 | 9.33 | -4.01 | -25.42 | 0.23 | -8.0 | 35.29 | 11.48 | 1.15 | 7.59 | 1.12 | 0.0 | 2.75 | 1.45 | 0.0 | -18.99 | 5.13 | 30.87 | 152.71 | 7.7 | 18.64 | 56.82 | -1.93 | -36.88 | -33.1 | 3.2 | 27.49 | 451.72 | 0.00 | 0 | 0 |
| 23Q3 (16) | 8.67 | 27.5 | -12.6 | 17.2 | 32.92 | 40.64 | 1.56 | 0.0 | -49.68 | 0 | 0 | 0 | 23.38 | 14.1 | 36.89 | 0.96 | 50.0 | 60.0 | 30.2 | 25.0 | 37.59 | 37.22 | 15.29 | 1.72 | 26.3 | 8.63 | 5.5 | 0 | 0 | 0 | 9.72 | -17.97 | -1.42 | 0.25 | -3.85 | 38.89 | 11.35 | 5.0 | 6.37 | 1.12 | 0.0 | 2.75 | 1.45 | 0.0 | -18.99 | 3.92 | 32.43 | 292.0 | 6.49 | 17.36 | 67.27 | -1.41 | 34.42 | -28.18 | 2.51 | 209.88 | 2610.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 6.8 | -5.95 | 22.97 | 12.94 | -2.56 | 15.33 | 1.56 | 0.65 | -46.94 | 0 | 0 | 0 | 20.49 | 37.52 | 81.97 | 0.64 | 113.33 | 143.84 | 24.16 | 17.05 | 25.25 | 32.28 | 2.62 | -6.17 | 24.21 | -0.78 | 15.89 | 0 | 0 | 0 | 11.85 | -4.67 | 21.54 | 0.26 | 18.18 | 44.44 | 10.81 | 1.31 | 1.31 | 1.12 | 2.75 | 2.75 | 1.45 | -18.99 | -18.99 | 2.96 | 27.04 | 640.0 | 5.53 | 6.14 | 68.6 | -2.15 | -64.12 | -66.67 | 0.81 | -20.59 | 191.01 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.23 | -46.25 | -19.22 | 13.28 | -5.08 | 0.53 | 1.55 | -49.51 | -42.8 | 0 | 0 | 0 | 14.9 | -33.39 | -3.31 | 0.3 | -70.59 | 100.0 | 20.64 | -21.16 | -6.18 | 31.46 | -20.55 | -18.54 | 24.4 | 5.9 | 20.55 | 0 | 0 | 0 | 12.43 | -0.64 | 29.48 | 0.22 | 29.41 | 15.79 | 10.67 | 0.0 | 10.34 | 1.09 | 0.0 | 10.1 | 1.79 | 0.0 | 9.82 | 2.33 | 14.78 | -16.19 | 5.21 | 6.11 | -3.52 | -1.31 | 9.66 | -45.56 | 1.02 | 75.86 | -45.74 | 0.00 | 0 | 0 |
| 22Q4 (13) | 13.45 | 35.58 | 136.38 | 13.99 | 14.39 | 28.7 | 3.07 | -0.97 | 314.86 | 0 | 0 | 0 | 22.37 | 30.97 | 37.75 | 1.02 | 70.0 | 161.54 | 26.18 | 19.27 | 27.52 | 39.59 | 8.21 | 9.14 | 23.04 | -7.58 | 15.26 | 0 | 0 | 0 | 12.51 | 26.88 | 258.45 | 0.17 | -5.56 | -10.53 | 10.67 | 0.0 | 10.46 | 1.09 | 0.0 | 10.1 | 1.79 | 0.0 | 9.82 | 2.03 | 103.0 | -22.81 | 4.91 | 26.55 | -6.48 | -1.45 | -31.82 | 18.99 | 0.58 | 680.0 | -30.95 | 0.00 | 0 | 0 |
| 22Q3 (12) | 9.92 | 79.39 | 98.8 | 12.23 | 9.0 | 26.6 | 3.1 | 5.44 | 496.15 | 0 | 0 | 0 | 17.08 | 51.69 | 29.79 | 0.6 | 141.1 | 566.67 | 21.95 | 13.79 | 26.66 | 36.59 | 6.35 | 14.33 | 24.93 | 19.34 | 37.89 | 0 | 0 | 0 | 9.86 | 1.13 | 208.12 | 0.18 | 0.0 | -10.0 | 10.67 | 0.0 | 10.57 | 1.09 | 0.0 | 10.1 | 1.79 | 0.0 | 9.82 | 1.0 | 150.0 | -55.36 | 3.88 | 18.29 | -20.16 | -1.1 | 14.73 | 44.72 | -0.1 | 88.76 | -140.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 5.53 | -38.21 | -18.44 | 11.22 | -15.06 | 28.82 | 2.94 | 8.49 | 539.13 | 0 | 0 | 0 | 11.26 | -26.93 | -7.4 | -1.46 | -1073.33 | -4966.67 | 19.29 | -12.32 | 9.91 | 34.40 | -10.91 | 4.94 | 20.89 | 3.21 | 43.28 | 0 | 0 | 0 | 9.75 | 1.56 | 192.79 | 0.18 | -5.26 | -5.26 | 10.67 | 10.34 | 10.57 | 1.09 | 10.1 | 10.1 | 1.79 | 9.82 | 9.82 | 0.4 | -85.61 | -81.4 | 3.28 | -39.26 | -31.24 | -1.29 | -43.33 | 34.52 | -0.89 | -147.34 | -594.44 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.95 | 57.29 | 25.53 | 13.21 | 21.53 | 92.57 | 2.71 | 266.22 | 359.32 | 0 | 0 | 0 | 15.41 | -5.11 | 2.53 | 0.15 | -61.54 | -66.67 | 22.0 | 7.16 | 12.65 | 38.62 | 6.45 | 2.64 | 20.24 | 1.25 | 52.75 | 0 | 0 | 0 | 9.6 | 175.07 | 95.52 | 0.19 | 0.0 | 5.56 | 9.67 | 0.1 | 4.65 | 0.99 | 0.0 | 1.02 | 1.63 | 0.0 | -17.68 | 2.78 | 5.7 | 44.79 | 5.4 | 2.86 | 10.66 | -0.9 | 49.72 | 49.72 | 1.88 | 123.81 | 1346.15 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.69 | 14.03 | 14.03 | 10.87 | 12.53 | -4.82 | 0.74 | 42.31 | -2.63 | 0 | 0 | 0 | 16.24 | 23.4 | 17.68 | 0.39 | 333.33 | -37.1 | 20.53 | 18.47 | 1.73 | 36.28 | 13.36 | -21.89 | 19.99 | 10.56 | 54.01 | 0 | 0 | 0 | 3.49 | 9.06 | 126.62 | 0.19 | -5.0 | 5.56 | 9.66 | 0.1 | 14.32 | 0.99 | 0.0 | 1.02 | 1.63 | 0.0 | -17.68 | 2.63 | 17.41 | 77.7 | 5.25 | 8.02 | 18.24 | -1.79 | 10.05 | -9.82 | 0.84 | 236.0 | 660.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 4.99 | -26.4 | 2.25 | 9.66 | 10.91 | -18.07 | 0.52 | 13.04 | -85.06 | 0 | 0 | 0 | 13.16 | 8.22 | 4.94 | 0.09 | 200.0 | -84.21 | 17.33 | -1.25 | -4.36 | 32.00 | -2.38 | -28.26 | 18.08 | 24.01 | 79.19 | 0 | 0 | 0 | 3.2 | -3.9 | 119.18 | 0.2 | 5.26 | 25.0 | 9.65 | 0.0 | 27.31 | 0.99 | 0.0 | 1.02 | 1.63 | 0.0 | -17.68 | 2.24 | 4.19 | 160.47 | 4.86 | 1.89 | 27.23 | -1.99 | -1.02 | 7.44 | 0.25 | 38.89 | 119.38 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.78 | -4.91 | 12.25 | 8.71 | 26.97 | -36.79 | 0.46 | -22.03 | -86.39 | 0 | 0 | 0 | 12.16 | -19.1 | 15.37 | 0.03 | -93.33 | -86.96 | 17.55 | -10.14 | 14.86 | 32.79 | -12.86 | 0 | 14.58 | 10.04 | 35.25 | 0 | 0 | 0 | 3.33 | -32.18 | 229.7 | 0.19 | 5.56 | 18.75 | 9.65 | 4.44 | 27.31 | 0.99 | 1.02 | 1.02 | 1.63 | -17.68 | -17.68 | 2.15 | 11.98 | 641.38 | 4.77 | -2.25 | 46.77 | -1.97 | -10.06 | 21.2 | 0.18 | 38.46 | 108.14 | 0.00 | 0 | 0 |
| 21Q1 (6) | 7.13 | 42.89 | 21.67 | 6.86 | -39.93 | -52.06 | 0.59 | -22.37 | 391.67 | 0 | 0 | 0 | 15.03 | 8.91 | 128.77 | 0.45 | -27.42 | 134.88 | 19.53 | -3.22 | 30.72 | 37.62 | -18.99 | 0 | 13.25 | 2.08 | 16.95 | 0 | 0 | 0 | 4.91 | 218.83 | 46.13 | 0.18 | 0.0 | 20.0 | 9.24 | 9.35 | 21.9 | 0.98 | 0.0 | 1.03 | 1.98 | 0.0 | 63.64 | 1.92 | 29.73 | 128.57 | 4.88 | 9.91 | 61.59 | -1.79 | -9.82 | 18.64 | 0.13 | 186.67 | 109.56 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.99 | 2.25 | -34.69 | 11.42 | -3.14 | -7.23 | 0.76 | -78.16 | 375.0 | 0 | 0 | 0 | 13.8 | 10.05 | 25.8 | 0.62 | 8.77 | 244.44 | 20.18 | 11.37 | 21.42 | 46.44 | 4.11 | 0 | 12.98 | 28.64 | 8.98 | 0 | 0 | 0 | 1.54 | 5.48 | -53.89 | 0.18 | 12.5 | 38.46 | 8.45 | 11.48 | 11.48 | 0.98 | 0.0 | 1.03 | 1.98 | 0.0 | 63.64 | 1.48 | 72.09 | -30.84 | 4.44 | 16.23 | 2.78 | -1.63 | 24.19 | 17.68 | -0.15 | 88.37 | -193.75 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.88 | -19.21 | 0.0 | 11.79 | -14.44 | 0.0 | 3.48 | 2.96 | 0.0 | 0 | 0 | 0.0 | 12.54 | 18.98 | 0.0 | 0.57 | 147.83 | 0.0 | 18.12 | 18.59 | 0.0 | 44.61 | 0 | 0.0 | 10.09 | -6.4 | 0.0 | 0 | 0 | 0.0 | 1.46 | 44.55 | 0.0 | 0.16 | 0.0 | 0.0 | 7.58 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 0.86 | 196.55 | 0.0 | 3.82 | 17.54 | 0.0 | -2.15 | 14.0 | 0.0 | -1.29 | 41.63 | 0.0 | 0.00 | 0 | 0.0 |
