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) | 21.53 | 40.81 | 1.0 | 0 | 0.38 | 0.0 | 0 | 0 | 44.32 | -16.24 | 5.93 | -42.93 | 16.09 | -10.51 | 36.30 | 6.83 | 7.68 | -18.64 | 14.71 | 0 | 25.54 | 134.74 | 0.5 | 16.28 | 10.2 | 0.0 | 6.57 | 18.81 | 0.77 | 0.0 | 29.28 | -2.82 | 36.62 | 0.52 | 1.39 | 117.19 | 30.67 | -0.32 | 0.01 | 0 |
| 2022 (9) | 15.29 | 14.02 | 0 | 0 | 0.38 | 0.0 | 0 | 0 | 52.91 | -14.18 | 10.39 | -13.2 | 17.98 | -26.76 | 33.98 | -14.66 | 9.44 | 11.32 | 0 | 0 | 10.88 | 92.23 | 0.43 | -6.52 | 10.2 | -1.07 | 5.53 | 27.71 | 0.77 | 0.0 | 30.13 | 7.19 | 36.43 | 9.7 | 0.64 | 0 | 30.77 | 10.09 | 0.00 | 0 |
| 2021 (8) | 13.41 | 74.61 | 4.16 | -40.4 | 0.38 | -43.28 | 0 | 0 | 61.65 | 37.67 | 11.97 | 62.86 | 24.55 | 37.84 | 39.82 | 0.12 | 8.48 | 44.22 | 0 | 0 | 5.66 | 109.63 | 0.46 | 155.56 | 10.31 | 13.3 | 4.33 | 20.28 | 0.77 | -14.44 | 28.11 | 34.11 | 33.21 | 30.39 | -0.16 | 0 | 27.95 | 34.25 | 0.00 | 0 |
| 2020 (7) | 7.68 | 31.96 | 6.98 | 8.05 | 0.67 | 36.73 | 0 | 0 | 44.78 | 33.59 | 7.35 | 67.43 | 17.81 | 26.4 | 39.77 | -5.38 | 5.88 | 15.29 | 0 | 0 | 2.7 | -2.17 | 0.18 | 38.46 | 9.1 | 0.0 | 3.6 | 13.92 | 0.9 | 16.88 | 20.96 | 32.66 | 25.47 | 29.09 | -0.14 | 0 | 20.82 | 39.73 | 0.00 | 0 |
| 2019 (6) | 5.82 | 3.01 | 6.46 | -14.21 | 0.49 | 276.92 | 0 | 0 | 33.52 | -5.52 | 4.39 | -12.2 | 14.09 | 3.53 | 42.03 | 9.58 | 5.1 | -2.67 | 0 | 0 | 2.76 | 101.46 | 0.13 | -7.14 | 9.1 | 0.0 | 3.16 | 18.8 | 0.77 | 0.0 | 15.8 | 19.34 | 19.73 | 18.36 | -0.9 | 0 | 14.9 | 14.44 | 0.00 | 0 |
| 2018 (5) | 5.65 | 22.56 | 7.53 | 22.24 | 0.13 | -48.0 | 0 | 0 | 35.48 | 15.57 | 5.0 | 65.02 | 13.61 | 7.08 | 38.36 | -7.35 | 5.24 | 8.04 | 0 | 0 | 1.37 | 168.63 | 0.14 | 7.69 | 9.1 | 0.0 | 2.66 | 12.71 | 0.77 | 0.0 | 13.24 | 31.35 | 16.67 | 26.29 | -0.22 | 0 | 13.02 | 37.49 | 0.00 | 0 |
| 2017 (4) | 4.61 | -44.46 | 6.16 | 18.46 | 0.25 | -26.47 | 0 | 0 | 30.7 | 5.64 | 3.03 | 8.21 | 12.71 | 13.38 | 41.40 | 7.32 | 4.85 | 37.39 | 0 | 0 | 0.51 | -40.7 | 0.13 | -13.33 | 9.1 | 0.0 | 2.36 | 13.46 | 0.77 | 0.0 | 10.08 | 14.03 | 13.2 | 13.01 | -0.61 | 0 | 9.47 | 8.23 | 0.00 | 0 |
| 2016 (3) | 8.3 | 9.07 | 5.2 | 7.44 | 0.34 | -46.03 | 0 | 0 | 29.06 | -1.89 | 2.8 | -7.59 | 11.21 | -3.94 | 38.58 | -2.09 | 3.53 | -4.34 | 0 | 0 | 0.86 | -17.31 | 0.15 | -11.76 | 9.1 | 0.0 | 2.08 | 17.51 | 0.77 | 0.0 | 8.84 | 13.04 | 11.68 | 12.74 | -0.09 | 0 | 8.75 | -0.68 | 0.00 | 0 |
| 2015 (2) | 7.61 | 10.13 | 4.84 | 6.84 | 0.63 | -53.68 | 0 | 0 | 29.62 | 0.14 | 3.03 | 17.9 | 11.67 | 2.01 | 39.40 | 1.87 | 3.69 | 5.43 | 0 | 0 | 1.04 | 5.05 | 0.17 | 21.43 | 9.1 | 0.0 | 1.77 | 16.45 | 0.77 | 0.0 | 7.82 | 21.05 | 10.36 | 18.54 | 0.99 | -11.61 | 8.81 | 16.23 | 0.00 | 0 |
| 2014 (1) | 6.91 | 0 | 4.53 | 0 | 1.36 | 0 | 0 | 0 | 29.58 | 0 | 2.57 | 0 | 11.44 | 0 | 38.67 | 0 | 3.5 | 0 | 0 | 0 | 0.99 | 0 | 0.14 | 0 | 9.1 | 0 | 1.52 | 0 | 0.77 | 0 | 6.46 | 0 | 8.74 | 0 | 1.12 | 0 | 7.58 | 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) | 19.42 | -0.36 | 34.21 | 1.3 | -13.33 | -81.94 | 1.75 | 65.09 | 360.53 | 0 | 0 | 0 | 14.69 | 7.3 | 37.93 | 1.63 | -18.09 | 27.34 | 20.99 | 2.89 | 24.64 | 41.10 | -5.25 | 11.54 | 8.3 | -3.04 | -0.48 | 16.78 | 6.07 | 13.07 | 24.02 | -2.91 | 58.65 | 0.49 | -3.92 | 4.26 | 10.2 | 0.0 | 0.0 | 7.2 | 0.0 | 9.59 | 0.77 | 0.0 | 0.0 | 29.12 | 5.93 | 3.63 | 37.09 | 4.6 | 4.66 | 5.8 | 36.47 | 95.95 | 34.92 | 10.02 | 12.43 | 0.02 | 101.55 | 90.05 |
| 24Q2 (19) | 19.49 | -13.03 | 33.58 | 1.5 | 200.0 | -70.0 | 1.06 | 178.95 | 178.95 | 0 | 0 | 0 | 13.69 | 16.81 | 25.14 | 1.99 | 37.24 | 17.06 | 20.4 | 13.14 | 19.09 | 43.38 | 6.53 | 18.99 | 8.56 | 5.68 | 0.47 | 15.82 | 3.33 | 7.4 | 24.74 | -2.9 | 62.34 | 0.51 | 0.0 | 13.33 | 10.2 | 0.0 | 0.0 | 7.2 | 9.59 | 9.59 | 0.77 | 0.0 | 0.0 | 27.49 | 5.16 | 2.5 | 35.46 | 5.91 | 3.81 | 4.25 | -4.28 | 316.67 | 31.74 | 3.79 | 14.01 | 0.01 | -0.99 | 0 |
| 24Q1 (18) | 22.41 | 4.09 | 110.03 | 0.5 | -50.0 | -90.0 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 11.72 | 6.84 | -0.34 | 1.45 | 22.88 | -18.54 | 18.03 | 12.06 | 0.73 | 40.72 | 12.16 | 13.62 | 8.1 | 5.47 | -15.36 | 15.31 | 4.08 | 0 | 25.48 | -0.23 | 71.12 | 0.51 | 2.0 | 15.91 | 10.2 | 0.0 | 0.0 | 6.57 | 0.0 | 18.81 | 0.77 | 0.0 | 0.0 | 26.14 | -10.72 | 1.4 | 33.48 | -8.57 | 4.36 | 4.44 | 219.42 | 200.0 | 30.58 | -0.29 | 12.18 | 0.01 | 0.12 | 0 |
| 23Q4 (17) | 21.53 | 48.79 | 40.81 | 1.0 | -86.11 | 0 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 10.97 | 3.0 | -11.17 | 1.18 | -7.81 | -11.94 | 16.09 | -4.45 | -10.51 | 36.30 | -1.48 | 6.87 | 7.68 | -7.91 | -18.64 | 14.71 | -0.88 | 0 | 25.54 | 68.69 | 134.74 | 0.5 | 6.38 | 16.28 | 10.2 | 0.0 | 0.0 | 6.57 | 0.0 | 18.81 | 0.77 | 0.0 | 0.0 | 29.28 | 4.2 | -2.82 | 36.62 | 3.33 | 0.52 | 1.39 | -53.04 | 117.19 | 30.67 | -1.26 | -0.32 | 0.01 | -4.87 | 0 |
| 23Q3 (16) | 14.47 | -0.82 | 32.03 | 7.2 | 44.0 | 1400.0 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 10.65 | -2.65 | -10.8 | 1.28 | -24.71 | -47.76 | 16.84 | -1.69 | -14.08 | 36.85 | 1.08 | 4.72 | 8.34 | -2.11 | -13.22 | 14.84 | 0.75 | 0 | 15.14 | -0.66 | 37.89 | 0.47 | 4.44 | 6.82 | 10.2 | 0.0 | -1.07 | 6.57 | 0.0 | 18.81 | 0.77 | 0.0 | 0.0 | 28.1 | 4.77 | -2.23 | 35.44 | 3.75 | 1.14 | 2.96 | 190.2 | 164.29 | 31.06 | 11.57 | 4.02 | 0.01 | 0 | 0 |
| 23Q2 (15) | 14.59 | 36.74 | 5.34 | 5.0 | 0.0 | 320.17 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 10.94 | -6.97 | -21.29 | 1.7 | -4.49 | -51.84 | 17.13 | -4.3 | -21.53 | 36.45 | 1.73 | 1.36 | 8.52 | -10.97 | -22.12 | 14.73 | 0 | 0 | 15.24 | 2.35 | 115.25 | 0.45 | 2.27 | 2.27 | 10.2 | 0.0 | -1.07 | 6.57 | 18.81 | 18.81 | 0.77 | 0.0 | 0.0 | 26.82 | 4.03 | 2.02 | 34.16 | 6.48 | 4.85 | 1.02 | -31.08 | 85.45 | 27.84 | 2.13 | 3.73 | 0.00 | 0 | 0 |
| 23Q1 (14) | 10.67 | -30.22 | -15.59 | 5.0 | 0 | 93.8 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 11.76 | -4.78 | -20.22 | 1.78 | 32.84 | -41.83 | 17.9 | -0.44 | -24.66 | 35.84 | 5.49 | -5.52 | 9.57 | 1.38 | 1.59 | 0 | 0 | 0 | 14.89 | 36.86 | 107.67 | 0.44 | 2.33 | -2.22 | 10.2 | 0.0 | -1.07 | 5.53 | 0.0 | 27.71 | 0.77 | 0.0 | 0.0 | 25.78 | -14.44 | 7.64 | 32.08 | -11.94 | 10.43 | 1.48 | 131.25 | 29.82 | 27.26 | -11.41 | 8.65 | 0.00 | 0 | 0 |
| 22Q4 (13) | 15.29 | 39.51 | 14.02 | 0 | -100.0 | -100.0 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 12.35 | 3.43 | -18.32 | 1.34 | -45.31 | -50.74 | 17.98 | -8.27 | -26.76 | 33.97 | -3.46 | -14.71 | 9.44 | -1.77 | 11.32 | 0 | 0 | 0 | 10.88 | -0.91 | 92.23 | 0.43 | -2.27 | -6.52 | 10.2 | -1.07 | -1.07 | 5.53 | 0.0 | 27.71 | 0.77 | 0.0 | 0.0 | 30.13 | 4.84 | 7.19 | 36.43 | 3.97 | 9.7 | 0.64 | -42.86 | 500.0 | 30.77 | 3.05 | 10.09 | 0.00 | 0 | 0 |
| 22Q3 (12) | 10.96 | -20.87 | 5.79 | 0.48 | -59.66 | -90.38 | 0.38 | 0.0 | 0.0 | 0 | 0 | 0 | 11.94 | -14.1 | -29.52 | 2.45 | -30.59 | -30.0 | 19.6 | -10.22 | -21.63 | 35.19 | -2.16 | -17.55 | 9.61 | -12.16 | 35.93 | 0 | 0 | 0 | 10.98 | 55.08 | 109.14 | 0.44 | 0.0 | -2.22 | 10.31 | 0.0 | 0.0 | 5.53 | 0.0 | 27.71 | 0.77 | 0.0 | 0.0 | 28.74 | 9.32 | 13.19 | 35.04 | 7.55 | 14.92 | 1.12 | 103.64 | 264.71 | 29.86 | 11.25 | 20.84 | 0.00 | 0 | 0 |
| 22Q2 (11) | 13.85 | 9.57 | -16.92 | 1.19 | -53.88 | -68.18 | 0.38 | 0.0 | 0 | 0 | 0 | 0 | 13.9 | -5.7 | -12.25 | 3.53 | 15.36 | 2.32 | 21.83 | -8.12 | -4.42 | 35.96 | -5.19 | -15.02 | 10.94 | 16.14 | 73.65 | 0 | 0 | 0 | 7.08 | -1.26 | 0 | 0.44 | -2.22 | -6.38 | 10.31 | 0.0 | 0.0 | 5.53 | 27.71 | 53.61 | 0.77 | 0.0 | -14.44 | 26.29 | 9.77 | 16.9 | 32.58 | 12.15 | 20.71 | 0.55 | -51.75 | 261.76 | 26.84 | 6.97 | 21.17 | 0.00 | 0 | 0 |
| 22Q1 (10) | 12.64 | -5.74 | 85.88 | 2.58 | -37.98 | -62.45 | 0.38 | 0.0 | -43.28 | 0 | 0 | 0 | 14.74 | -2.51 | 7.28 | 3.06 | 12.5 | 32.47 | 23.76 | -3.22 | 16.7 | 37.93 | -4.76 | -7.31 | 9.42 | 11.08 | 57.79 | 0 | 0 | 0 | 7.17 | 26.68 | 173.66 | 0.45 | -2.17 | 136.84 | 10.31 | 0.0 | 13.3 | 4.33 | 0.0 | 20.28 | 0.77 | 0.0 | -14.44 | 23.95 | -14.8 | 2.92 | 29.05 | -12.53 | 4.57 | 1.14 | 812.5 | 860.0 | 25.09 | -10.23 | 8.52 | 0.00 | 0 | 0 |
| 21Q4 (9) | 13.41 | 29.44 | 74.61 | 4.16 | -16.63 | -40.4 | 0.38 | 0.0 | -43.28 | 0 | 0 | 0 | 15.12 | -10.74 | 25.17 | 2.72 | -22.29 | 55.43 | 24.55 | -1.84 | 37.84 | 39.83 | -6.68 | -19.47 | 8.48 | 19.94 | 44.22 | 0 | 0 | 0 | 5.66 | 7.81 | 109.63 | 0.46 | 2.22 | 155.56 | 10.31 | 0.0 | 13.3 | 4.33 | 0.0 | 20.28 | 0.77 | 0.0 | -14.44 | 28.11 | 10.71 | 34.11 | 33.21 | 8.92 | 30.39 | -0.16 | 76.47 | -14.29 | 27.95 | 13.11 | 34.25 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.36 | -37.85 | 130.22 | 4.99 | 33.42 | -2.35 | 0.38 | 0 | -19.15 | 0 | 0 | 0 | 16.94 | 6.94 | 37.61 | 3.5 | 1.45 | 87.17 | 25.01 | 9.5 | 37.27 | 42.68 | 0.85 | -43.95 | 7.07 | 12.22 | 16.67 | 0 | 0 | 0 | 5.25 | 0 | 62.54 | 0.45 | -4.26 | 164.71 | 10.31 | 0.0 | 13.3 | 4.33 | 20.28 | 20.28 | 0.77 | -14.44 | -14.44 | 25.39 | 12.89 | 31.69 | 30.49 | 12.97 | 28.22 | -0.68 | -100.0 | 22.73 | 24.71 | 11.56 | 34.29 | 0.00 | 0 | 0 |
| 21Q2 (7) | 16.67 | 145.15 | 144.07 | 3.74 | -45.56 | -29.03 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 15.84 | 15.28 | 36.32 | 3.45 | 49.35 | 49.35 | 22.84 | 12.18 | 36.6 | 42.32 | 3.41 | 0 | 6.3 | 5.53 | 4.65 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.47 | 147.37 | 213.33 | 10.31 | 13.3 | 13.3 | 3.6 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 22.49 | -3.35 | 29.18 | 26.99 | -2.84 | 23.13 | -0.34 | -126.67 | 72.13 | 22.15 | -4.2 | 36.81 | 0.00 | 0 | 0 |
| 21Q1 (6) | 6.8 | -11.46 | 0 | 6.87 | -1.58 | 0 | 0.67 | 0.0 | 0 | 0 | 0 | 0 | 13.74 | 13.74 | 0 | 2.31 | 32.0 | 0 | 20.36 | 14.32 | 0 | 40.92 | -17.25 | 0 | 5.97 | 1.53 | 0 | 0 | 0 | 0 | 2.62 | -2.96 | 0 | 0.19 | 5.56 | 0 | 9.1 | 0.0 | 0 | 3.6 | 0.0 | 0 | 0.9 | 0.0 | 0 | 23.27 | 11.02 | 0 | 27.78 | 9.07 | 0 | -0.15 | -7.14 | 0 | 23.12 | 11.05 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 7.68 | 70.67 | 0 | 6.98 | 36.59 | 0 | 0.67 | 42.55 | 0 | 0 | 0 | 0 | 12.08 | -1.87 | 0 | 1.75 | -6.42 | 0 | 17.81 | -2.25 | 0 | 49.46 | -35.04 | 0 | 5.88 | -2.97 | 0 | 0 | 0 | 0 | 2.7 | -16.41 | 0 | 0.18 | 5.88 | 0 | 9.1 | 0.0 | 0 | 3.6 | 0.0 | 0 | 0.9 | 0.0 | 0 | 20.96 | 8.71 | 0 | 25.47 | 7.11 | 0 | -0.14 | 84.09 | 0 | 20.82 | 13.15 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 4.5 | -34.11 | 0.0 | 5.11 | -3.04 | 0.0 | 0.47 | 23.68 | 0.0 | 0 | 0 | 0.0 | 12.31 | 5.94 | 0.0 | 1.87 | -19.05 | 0.0 | 18.22 | 8.97 | 0.0 | 76.14 | 0 | 0.0 | 6.06 | 0.66 | 0.0 | 0 | 0 | 0.0 | 3.23 | -5.28 | 0.0 | 0.17 | 13.33 | 0.0 | 9.1 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 19.28 | 10.74 | 0.0 | 23.78 | 8.49 | 0.0 | -0.88 | 27.87 | 0.0 | 18.4 | 13.65 | 0.0 | 0.00 | 0 | 0.0 |
