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) | 28.79 | 8.19 | 1.11 | -1.77 | 0 | 0 | 0 | 0 | 70.04 | -19.53 | 2.61 | -43.99 | 17.16 | -4.56 | 24.50 | 18.6 | 7.84 | -27.21 | 0 | 0 | 6.43 | 2.23 | 0 | 0 | 7.41 | 0.0 | 7.62 | 6.72 | 0.06 | 0.0 | 12.85 | -8.08 | 20.52 | -3.16 | 0.21 | -84.67 | 13.06 | -14.92 | 0.03 | 5.48 |
| 2022 (9) | 26.61 | 29.05 | 1.13 | -43.22 | 0 | 0 | 0 | 0 | 87.04 | -7.74 | 4.66 | -21.68 | 17.98 | -25.08 | 20.66 | -18.8 | 10.77 | 28.06 | 0 | 0 | 6.29 | 5618.18 | 0 | 0 | 7.41 | 0.0 | 7.14 | 9.01 | 0.06 | 0.0 | 13.98 | -2.1 | 21.19 | 1.44 | 1.37 | 426.92 | 15.35 | 5.57 | 0.03 | -7.61 |
| 2021 (8) | 20.62 | 0.39 | 1.99 | 29.22 | 0.01 | -50.0 | 0 | 0 | 94.34 | 19.22 | 5.95 | 51.02 | 24.0 | 22.32 | 25.44 | 2.6 | 8.41 | 19.63 | 0 | 0 | 0.11 | -54.17 | 0 | 0 | 7.41 | 0.0 | 6.55 | 6.5 | 0.06 | -93.26 | 14.28 | 28.88 | 20.89 | 15.22 | 0.26 | 0 | 14.54 | 31.46 | 0.03 | -3.66 |
| 2020 (7) | 20.54 | 19.77 | 1.54 | 73.03 | 0.02 | 0.0 | 0 | 0 | 79.13 | 1.81 | 3.94 | 4.79 | 19.62 | 7.1 | 24.79 | 5.19 | 7.03 | -16.31 | 0 | 0 | 0.24 | -40.0 | 0.01 | 0.0 | 7.41 | 0.0 | 6.15 | 6.4 | 0.89 | 196.67 | 11.08 | 2.78 | 18.13 | 7.6 | -0.02 | 0 | 11.06 | 11.83 | 0.03 | 4.03 |
| 2019 (6) | 17.15 | 31.72 | 0.89 | -42.58 | 0.02 | -33.33 | 0 | 0 | 77.72 | -9.05 | 3.76 | -18.79 | 18.32 | -11.88 | 23.57 | -3.12 | 8.4 | -11.21 | 0 | 0 | 0.4 | -29.82 | 0.01 | 0.0 | 7.41 | 15.6 | 5.78 | 8.85 | 0.3 | 400.0 | 10.78 | -6.26 | 16.85 | -0.18 | -0.89 | 0 | 9.89 | -11.7 | 0.03 | -14.99 |
| 2018 (5) | 13.02 | -5.58 | 1.55 | 42.2 | 0.03 | 0 | 0 | 0 | 85.45 | 11.38 | 4.63 | 32.29 | 20.79 | 6.18 | 24.33 | -4.67 | 9.46 | 32.68 | 0 | 0 | 0.57 | -18.57 | 0.01 | -50.0 | 6.41 | 0.0 | 5.31 | 7.06 | 0.06 | -64.71 | 11.5 | 21.82 | 16.88 | 15.78 | -0.3 | 0 | 11.2 | 21.21 | 0.04 | -4.89 |
| 2017 (4) | 13.79 | 0.07 | 1.09 | -24.31 | 0 | 0 | 0 | 0 | 76.72 | 6.05 | 3.5 | 20.69 | 19.58 | 5.5 | 25.52 | -0.53 | 7.13 | 7.87 | 0 | 0 | 0.7 | -15.66 | 0.02 | 100.0 | 6.41 | 0.0 | 4.96 | 6.21 | 0.17 | 183.33 | 9.44 | 5.95 | 14.58 | 6.89 | -0.2 | 0 | 9.24 | 10.53 | 0.04 | 0.47 |
| 2016 (3) | 13.78 | -2.68 | 1.44 | 13.39 | 0 | 0 | 0 | 0 | 72.34 | 1.7 | 2.9 | 0.0 | 18.56 | 7.47 | 25.66 | 5.67 | 6.61 | -3.92 | 0 | 0 | 0.83 | 0.0 | 0.01 | 0.0 | 6.41 | -0.31 | 4.67 | 6.62 | 0.06 | 0.0 | 8.91 | 0.22 | 13.64 | 2.25 | -0.55 | 0 | 8.36 | -10.97 | 0.04 | 7.13 |
| 2015 (2) | 14.16 | 18.3 | 1.27 | 20.95 | 0 | 0 | 0 | 0 | 71.13 | -5.4 | 2.9 | -9.09 | 17.27 | -2.81 | 24.28 | 2.73 | 6.88 | -17.01 | 0 | 0 | 0.83 | 0 | 0.01 | -50.0 | 6.43 | -0.16 | 4.38 | 7.62 | 0.06 | 0.0 | 8.89 | 0.0 | 13.34 | 2.54 | 0.5 | 233.33 | 9.39 | 3.87 | 0.04 | 0.85 |
| 2014 (1) | 11.97 | 14.66 | 1.05 | -13.22 | 0 | 0 | 0 | 0 | 75.19 | 5.09 | 3.19 | -5.06 | 17.77 | 5.84 | 23.63 | 0.71 | 8.29 | 8.37 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 6.44 | 3.87 | 4.07 | 9.12 | 0.06 | -81.25 | 8.89 | 7.76 | 13.01 | 5.77 | 0.15 | -73.68 | 9.04 | 2.49 | 0.04 | 3.27 |
| 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) | 26.71 | -7.48 | -6.77 | 1.52 | -12.14 | 34.51 | 0 | 0 | 0 | 0 | 0 | 0 | 19.74 | 2.87 | 9.97 | 0.85 | 13.33 | 3.66 | 19.62 | 1.45 | 9.85 | 26.35 | -0.99 | 3.47 | 8.32 | -1.07 | 35.28 | 0 | 0 | 0 | 6.54 | 0.62 | 2.19 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.88 | 0.0 | 3.41 | 1.22 | 0.0 | 1933.33 | 11.35 | 8.1 | -6.51 | 20.45 | 4.34 | 3.18 | 1.64 | -12.3 | -28.7 | 12.99 | 5.01 | -10.04 | 0.03 | 1.35 | 3.5 |
| 24Q2 (19) | 28.87 | 1.23 | -6.08 | 1.73 | 45.38 | 46.61 | 0 | 0 | 0 | 0 | 0 | 0 | 19.19 | 8.73 | 12.95 | 0.75 | 20.97 | 31.58 | 19.34 | 5.57 | 11.02 | 26.62 | 2.37 | 12.76 | 8.41 | 5.26 | 31.2 | 0 | 0 | 0 | 6.5 | 0.46 | 2.2 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.88 | 3.41 | 3.41 | 1.22 | 1933.33 | 1933.33 | 10.5 | -6.0 | -7.24 | 19.6 | 3.98 | 3.21 | 1.87 | 15.43 | 87.0 | 12.37 | -3.28 | 0.41 | 0.03 | 1.26 | 0.21 |
| 24Q1 (18) | 28.52 | -0.94 | 0.6 | 1.19 | 7.21 | 60.81 | 0 | 0 | 0 | 0 | 0 | 0 | 17.65 | -1.23 | 2.44 | 0.62 | -12.68 | 24.0 | 18.32 | 6.76 | 7.51 | 26.00 | 6.12 | 22.98 | 7.99 | 1.91 | -3.03 | 0 | 0 | 0 | 6.47 | 0.62 | 2.21 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.62 | 0.0 | 6.72 | 0.06 | 0.0 | 0.0 | 11.17 | -13.07 | -0.45 | 18.85 | -8.14 | 2.28 | 1.62 | 671.43 | 14.89 | 12.79 | -2.07 | 1.27 | 0.03 | -4.11 | -6.69 |
| 23Q4 (17) | 28.79 | 0.49 | 8.19 | 1.11 | -1.77 | -1.77 | 0 | 0 | 0 | 0 | 0 | 0 | 17.87 | -0.45 | -0.45 | 0.71 | -13.41 | 82.05 | 17.16 | -3.92 | -4.56 | 24.50 | -3.81 | 18.6 | 7.84 | 27.48 | -27.21 | 0 | 0 | 0 | 6.43 | 0.47 | 2.23 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.62 | 0.0 | 6.72 | 0.06 | 0.0 | 0.0 | 12.85 | 5.85 | -8.08 | 20.52 | 3.53 | -3.16 | 0.21 | -90.87 | -84.67 | 13.06 | -9.56 | -14.92 | 0.03 | 5.18 | 5.48 |
| 23Q3 (16) | 28.65 | -6.8 | 34.76 | 1.13 | -4.24 | -85.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.95 | 5.65 | -17.01 | 0.82 | 43.86 | -29.91 | 17.86 | 2.53 | -17.58 | 25.47 | 7.91 | 10.79 | 6.15 | -4.06 | -51.5 | 0 | 0 | 0 | 6.4 | 0.63 | 5718.18 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.62 | 0.0 | 6.72 | 0.06 | 0.0 | 0.0 | 12.14 | 7.24 | -10.14 | 19.82 | 4.37 | -4.34 | 2.3 | 130.0 | 26.37 | 14.44 | 17.21 | -5.81 | 0.03 | -1.88 | -0.54 |
| 23Q2 (15) | 30.74 | 8.43 | 11.22 | 1.18 | 59.46 | -87.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.99 | -1.39 | -28.58 | 0.57 | 14.0 | -62.0 | 17.42 | 2.23 | -26.96 | 23.60 | 11.65 | -3.63 | 6.41 | -22.21 | -49.61 | 0 | 0 | 0 | 6.36 | 0.47 | 5681.82 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.62 | 6.72 | 6.72 | 0.06 | 0.0 | 0.0 | 11.32 | 0.89 | -8.27 | 18.99 | 3.04 | -2.86 | 1.0 | -29.08 | -13.79 | 12.32 | -2.45 | -8.74 | 0.03 | -5.71 | -1.99 |
| 23Q1 (14) | 28.35 | 6.54 | 23.75 | 0.74 | -34.51 | -81.17 | 0 | 0 | -100.0 | 0 | 0 | 0 | 17.23 | -4.01 | -27.21 | 0.5 | 28.21 | -68.94 | 17.04 | -5.23 | -26.9 | 21.14 | 2.34 | -13.04 | 8.24 | -23.49 | -23.13 | 0 | 0 | 0 | 6.33 | 0.64 | 5654.55 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.14 | 0.0 | 9.01 | 0.06 | 0.0 | 0.0 | 11.22 | -19.74 | -29.35 | 18.43 | -13.03 | -18.05 | 1.41 | 2.92 | 2.92 | 12.63 | -17.72 | -26.78 | 0.03 | 8.39 | 3.51 |
| 22Q4 (13) | 26.61 | 25.16 | 29.05 | 1.13 | -85.31 | -43.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 17.95 | -17.01 | -28.68 | 0.39 | -66.67 | -75.16 | 17.98 | -17.03 | -25.08 | 20.66 | -10.15 | -18.8 | 10.77 | -15.06 | 28.06 | 0 | 0 | 0 | 6.29 | 5618.18 | 5618.18 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.14 | 0.0 | 9.01 | 0.06 | 0.0 | 0.0 | 13.98 | 3.48 | -2.1 | 21.19 | 2.27 | 1.44 | 1.37 | -24.73 | 426.92 | 15.35 | 0.13 | 5.57 | 0.03 | -0.83 | -7.61 |
| 22Q3 (12) | 21.26 | -23.08 | 11.78 | 7.69 | -16.23 | 266.19 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 21.63 | -9.08 | -12.57 | 1.17 | -22.0 | -25.48 | 21.67 | -9.14 | -9.14 | 22.99 | -6.14 | -12.42 | 12.68 | -0.31 | 67.72 | 0 | 0 | 0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.14 | 0.0 | 9.01 | 0.06 | 0.0 | 0.0 | 13.51 | 9.48 | 6.21 | 20.72 | 5.98 | 7.19 | 1.82 | 56.9 | 523.26 | 15.33 | 13.56 | 24.74 | 0.03 | -3.3 | -9.16 |
| 22Q2 (11) | 27.64 | 20.65 | 34.17 | 9.18 | 133.59 | 585.07 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 23.79 | 0.51 | 6.68 | 1.5 | -6.83 | 5.63 | 23.85 | 2.32 | 10.31 | 24.49 | 0.75 | -1.33 | 12.72 | 18.66 | 67.81 | 0 | 0 | 0 | 0.11 | 0.0 | -38.89 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 7.14 | 9.01 | 16.1 | 0.06 | 0.0 | -93.26 | 12.34 | -22.29 | -11.22 | 19.55 | -13.07 | -6.64 | 1.16 | -15.33 | 390.0 | 13.5 | -21.74 | 0.0 | 0.03 | -0.42 | 0.31 |
| 22Q1 (10) | 22.91 | 11.11 | 10.09 | 3.93 | 97.49 | 241.74 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 23.67 | -5.96 | 6.96 | 1.61 | 2.55 | 15.83 | 23.31 | -2.88 | 13.1 | 24.31 | -4.43 | -1.35 | 10.72 | 27.47 | 58.81 | 0 | 0 | 0 | 0.11 | 0.0 | -52.17 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 6.55 | 0.0 | 6.5 | 0.06 | 0.0 | -93.26 | 15.88 | 11.2 | 27.24 | 22.49 | 7.66 | 15.22 | 1.37 | 426.92 | 1622.22 | 17.25 | 18.64 | 39.23 | 0.03 | -3.25 | -8.19 |
| 21Q4 (9) | 20.62 | 8.41 | 0.39 | 1.99 | -5.24 | 29.22 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 25.17 | 1.74 | 16.04 | 1.57 | 0.0 | 40.18 | 24.0 | 0.63 | 22.32 | 25.44 | -3.08 | 2.59 | 8.41 | 11.24 | 19.63 | 0 | 0 | 0 | 0.11 | 0.0 | -54.17 | 0 | 0 | -100.0 | 7.41 | 0.0 | 0.0 | 6.55 | 0.0 | 6.5 | 0.06 | 0.0 | -93.26 | 14.28 | 12.26 | 28.88 | 20.89 | 8.07 | 15.22 | 0.26 | 160.47 | 1400.0 | 14.54 | 18.31 | 31.46 | 0.03 | -2.48 | -3.66 |
| 21Q3 (8) | 19.02 | -7.67 | 18.65 | 2.1 | 56.72 | 64.06 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 24.74 | 10.94 | 17.98 | 1.57 | 10.56 | 52.43 | 23.85 | 10.31 | 11.81 | 26.25 | 5.74 | -5.45 | 7.56 | -0.26 | 14.55 | 0 | 0 | 0 | 0.11 | -38.89 | -62.07 | 0 | 0 | 0 | 7.41 | 0.0 | 0.0 | 6.55 | 6.5 | 6.5 | 0.06 | -93.26 | -93.26 | 12.72 | -8.49 | 27.71 | 19.33 | -7.69 | 13.64 | -0.43 | -7.5 | 63.56 | 12.29 | -8.96 | 39.98 | 0.03 | 6.77 | -1.28 |
| 21Q2 (7) | 20.6 | -1.01 | 42.36 | 1.34 | 16.52 | -5.63 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 22.3 | 0.77 | 18.37 | 1.42 | 2.16 | 49.47 | 21.62 | 4.9 | 13.67 | 24.82 | 0.73 | 0 | 7.58 | 12.3 | -7.22 | 0 | 0 | 0 | 0.18 | -21.74 | -47.06 | 0 | 0 | -100.0 | 7.41 | 0.0 | 0.0 | 6.15 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 13.9 | 11.38 | 55.66 | 20.94 | 7.27 | 31.04 | -0.4 | -344.44 | 72.79 | 13.5 | 8.96 | 80.97 | 0.03 | -8.86 | -7.99 |
| 21Q1 (6) | 20.81 | 1.31 | 27.43 | 1.15 | -25.32 | -10.85 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 22.13 | 2.03 | 25.6 | 1.39 | 24.11 | 65.48 | 20.61 | 5.05 | 15.08 | 24.64 | -0.62 | 0 | 6.75 | -3.98 | -19.74 | 0 | 0 | 0 | 0.23 | -4.17 | -41.03 | 0 | -100.0 | -100.0 | 7.41 | 0.0 | 0.0 | 6.15 | 0.0 | 6.4 | 0.89 | 0.0 | 196.67 | 12.48 | 12.64 | 7.4 | 19.52 | 7.67 | 10.28 | -0.09 | -350.0 | 89.89 | 12.39 | 12.03 | 15.47 | 0.03 | 1.53 | 4.74 |
| 20Q4 (5) | 20.54 | 28.13 | 19.77 | 1.54 | 20.31 | 73.03 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 21.69 | 3.43 | 11.8 | 1.12 | 8.74 | 13.13 | 19.62 | -8.02 | 7.1 | 24.80 | -10.68 | 0 | 7.03 | 6.52 | -16.31 | 0 | 0 | 0 | 0.24 | -17.24 | -40.0 | 0.01 | 0 | 0.0 | 7.41 | 0.0 | 0.0 | 6.15 | 0.0 | 6.4 | 0.89 | 0.0 | 196.67 | 11.08 | 11.24 | 2.78 | 18.13 | 6.58 | 7.6 | -0.02 | 98.31 | 97.75 | 11.06 | 25.97 | 11.83 | 0.03 | -0.08 | 4.03 |
| 20Q3 (4) | 16.03 | 10.78 | 0.0 | 1.28 | -9.86 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 20.97 | 11.31 | 0.0 | 1.03 | 8.42 | 0.0 | 21.33 | 12.15 | 0.0 | 27.76 | 0 | 0.0 | 6.6 | -19.22 | 0.0 | 0 | 0 | 0.0 | 0.29 | -14.71 | 0.0 | 0 | -100.0 | 0.0 | 7.41 | 0.0 | 0.0 | 6.15 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 9.96 | 11.53 | 0.0 | 17.01 | 6.45 | 0.0 | -1.18 | 19.73 | 0.0 | 8.78 | 17.69 | 0.0 | 0.03 | -0.48 | 0.0 |
