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) | 5.97 | -8.58 | 0 | 0 | 0.46 | 100.0 | 0 | 0 | 20.1 | -36.17 | 3.14 | -58.19 | 13.72 | -17.55 | 68.26 | 29.17 | 9.17 | -5.07 | 2.76 | -3.5 | 5.69 | -7.63 | 0.02 | -33.33 | 5.99 | 0.0 | 3.86 | 24.52 | 0.29 | -12.12 | 11.76 | -10.84 | 15.9 | -4.39 | -0.31 | 0 | 11.45 | -11.24 | 0.00 | 0 |
| 2022 (9) | 6.53 | 20.26 | 0 | 0 | 0.23 | 35.29 | 0 | 0 | 31.49 | 14.01 | 7.51 | 67.26 | 16.64 | 2.72 | 52.84 | -9.91 | 9.66 | 14.05 | 2.86 | 14.86 | 6.16 | 359.7 | 0.03 | 0.0 | 5.99 | 0.0 | 3.1 | 16.98 | 0.33 | 10.0 | 13.19 | 49.55 | 16.63 | 41.29 | -0.29 | 0 | 12.9 | 51.94 | 0.00 | 0 |
| 2021 (8) | 5.43 | 31.48 | 0.3 | 0 | 0.17 | -5.56 | 0 | 0 | 27.62 | 19.93 | 4.49 | 86.31 | 16.2 | -0.98 | 58.65 | -17.43 | 8.47 | 2.79 | 2.49 | 11.66 | 1.34 | -13.55 | 0.03 | 50.0 | 5.99 | -2.6 | 2.65 | 10.88 | 0.3 | 7.14 | 8.82 | 28.76 | 11.77 | 23.63 | -0.33 | 0 | 8.49 | 29.62 | 0.00 | 0 |
| 2020 (7) | 4.13 | 3.77 | 0 | 0 | 0.18 | 80.0 | 0 | 0 | 23.03 | -4.68 | 2.41 | -33.79 | 16.36 | -6.57 | 71.04 | -1.98 | 8.24 | -6.26 | 2.23 | -7.08 | 1.55 | 138.46 | 0.02 | -33.33 | 6.15 | 0.0 | 2.39 | 19.5 | 0.28 | 0 | 6.85 | 1.33 | 9.52 | 8.8 | -0.3 | 0 | 6.55 | 1.08 | 0.00 | 0 |
| 2019 (6) | 3.98 | -15.14 | 3.11 | 23.9 | 0.1 | 0.0 | 0 | 0 | 24.16 | -22.46 | 3.64 | 25.09 | 17.51 | 11.1 | 72.48 | 43.29 | 8.79 | 1.15 | 2.4 | 531.58 | 0.65 | -7.14 | 0.03 | -25.0 | 6.15 | 0.0 | 2.0 | 17.65 | 0 | 0 | 6.76 | 40.54 | 8.75 | 33.38 | -0.28 | 0 | 6.48 | 26.56 | 0.00 | 0 |
| 2018 (5) | 4.69 | -49.73 | 2.51 | 213.75 | 0.1 | 0.0 | 0 | 0 | 31.16 | 11.05 | 2.91 | 72.19 | 15.76 | 36.81 | 50.58 | 23.2 | 8.69 | -4.19 | 0.38 | 5.56 | 0.7 | -12.5 | 0.04 | -20.0 | 6.15 | 0.0 | 1.7 | 10.39 | 0.05 | 150.0 | 4.81 | 45.76 | 6.56 | 34.98 | 0.31 | 0 | 5.12 | 57.54 | 0.00 | 0 |
| 2017 (4) | 9.33 | -50.95 | 0.8 | -86.14 | 0.1 | 0.0 | 0 | 0 | 28.06 | 39.05 | 1.69 | -31.85 | 11.52 | 42.22 | 41.05 | 2.28 | 9.07 | 34.57 | 0.36 | 24.14 | 0.8 | -11.11 | 0.05 | -16.67 | 6.15 | 0.16 | 1.54 | 19.38 | 0.02 | 0 | 3.3 | -2.94 | 4.86 | 3.62 | -0.05 | 0 | 3.25 | -3.85 | 0.00 | 0 |
| 2016 (3) | 19.02 | 135.98 | 5.77 | 0 | 0.1 | 0.0 | 0 | 0 | 20.18 | 42.41 | 2.48 | 32.62 | 8.1 | -11.09 | 40.14 | -37.57 | 6.74 | 111.95 | 0.29 | -17.14 | 0.9 | -10.0 | 0.06 | -33.33 | 6.14 | 0.49 | 1.29 | 17.27 | 0 | 0 | 3.4 | 66.67 | 4.69 | 48.89 | -0.02 | 0 | 3.38 | 64.08 | 0.00 | 0 |
| 2015 (2) | 8.06 | -13.43 | 0 | 0 | 0.1 | 0.0 | 0 | 0 | 14.17 | -6.1 | 1.87 | 53.28 | 9.11 | 24.45 | 64.29 | 32.53 | 3.18 | 14.39 | 0.35 | 0.0 | 1.0 | -10.71 | 0.09 | 12.5 | 6.11 | 0.16 | 1.1 | 0.92 | 0 | 0 | 2.04 | 1100.0 | 3.15 | 148.03 | 0.02 | -33.33 | 2.06 | 930.0 | 0.00 | 0 |
| 2014 (1) | 9.31 | -7.27 | 1.5 | 0.0 | 0.1 | 0.0 | 0 | 0 | 15.09 | 18.45 | 1.22 | 0 | 7.32 | 28.42 | 48.51 | 8.42 | 2.78 | -11.46 | 0.35 | 218.18 | 1.12 | -8.2 | 0.08 | 0 | 6.1 | 0.33 | 1.09 | 0.0 | 0 | 0 | 0.17 | 0 | 1.27 | 0 | 0.03 | 200.0 | 0.2 | 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) | 4.79 | -33.47 | -24.69 | 0 | 0 | -100.0 | 0.46 | 0.0 | 0.0 | 0 | 0 | 0 | 4.64 | 18.97 | 11.81 | 0.37 | 5.71 | -66.67 | 10.39 | -7.81 | -11.57 | 51.77 | -10.06 | -3.47 | 7.83 | -2.49 | -25.92 | 2.73 | -4.88 | -3.53 | 5.34 | -2.2 | -7.93 | 0.02 | 0.0 | 0.0 | 5.99 | 0.0 | 0.0 | 4.18 | 0.0 | 8.29 | 0.31 | 0.0 | 6.9 | 10.76 | 3.56 | 7.49 | 15.25 | 2.49 | 7.77 | -0.26 | 7.14 | 7.14 | 10.5 | 3.86 | 7.91 | 0.00 | 0 | 0 |
| 24Q2 (19) | 7.2 | 31.39 | -21.74 | 0 | 0 | -100.0 | 0.46 | 0.0 | 6.98 | 0 | 0 | 0 | 3.9 | 17.47 | 3.45 | 0.35 | -16.67 | 218.18 | 11.27 | -5.05 | -8.6 | 57.56 | -5.69 | 26.69 | 8.03 | -11.47 | -18.31 | 2.87 | 5.13 | 3.24 | 5.46 | -1.97 | -7.77 | 0.02 | 0.0 | -33.33 | 5.99 | 0.0 | 0.0 | 4.18 | 8.29 | 8.29 | 0.31 | 6.9 | 6.9 | 10.39 | 0.1 | 16.87 | 14.88 | 2.41 | 14.11 | -0.28 | 0.0 | 9.68 | 10.11 | 0.1 | 17.83 | 0.00 | 0 | 0 |
| 24Q1 (18) | 5.48 | -8.21 | -27.22 | 0 | 0 | -100.0 | 0.46 | 0.0 | 39.39 | 0 | 0 | 0 | 3.32 | -59.56 | -16.37 | 0.42 | -75.72 | 121.05 | 11.87 | -13.48 | -9.46 | 61.03 | -10.59 | 44.87 | 9.07 | -1.09 | -9.3 | 2.73 | -1.09 | -4.55 | 5.57 | -2.11 | -7.78 | 0.02 | 0.0 | -33.33 | 5.99 | 0.0 | 0.0 | 3.86 | 0.0 | 24.52 | 0.29 | 0.0 | -12.12 | 10.38 | -11.73 | 9.38 | 14.53 | -8.62 | 12.37 | -0.28 | 9.68 | 3.45 | 10.1 | -11.79 | 9.78 | 0.00 | 0 | 0 |
| 23Q4 (17) | 5.97 | -6.13 | -8.58 | 0 | -100.0 | 0 | 0.46 | 0.0 | 100.0 | 0 | 0 | 0 | 8.21 | 97.83 | -18.06 | 1.73 | 55.86 | -23.45 | 13.72 | 16.77 | -17.55 | 68.26 | 27.28 | 29.22 | 9.17 | -13.25 | -5.07 | 2.76 | -2.47 | -3.5 | 5.69 | -1.9 | -7.63 | 0.02 | 0.0 | -33.33 | 5.99 | 0.0 | 0.0 | 3.86 | 0.0 | 24.52 | 0.29 | 0.0 | -12.12 | 11.76 | 17.48 | -10.84 | 15.9 | 12.37 | -4.39 | -0.31 | -10.71 | -6.9 | 11.45 | 17.68 | -11.24 | 0.00 | 0 | 0 |
| 23Q3 (16) | 6.36 | -30.87 | 15.85 | 2.0 | 566.67 | 17.65 | 0.46 | 6.98 | 228.57 | 0 | 0 | 0 | 4.15 | 10.08 | -55.76 | 1.11 | 909.09 | -56.64 | 11.75 | -4.7 | -31.37 | 53.63 | 18.04 | -3.36 | 10.57 | 7.53 | -9.89 | 2.83 | 1.8 | -1.05 | 5.8 | -2.03 | -7.5 | 0.02 | -33.33 | -33.33 | 5.99 | 0.0 | 0.0 | 3.86 | 0.0 | 24.52 | 0.29 | 0.0 | -12.12 | 10.01 | 12.6 | -8.08 | 14.15 | 8.51 | -1.26 | -0.28 | 9.68 | -3.7 | 9.73 | 13.4 | -8.38 | 0.00 | 0 | 0 |
| 23Q2 (15) | 9.2 | 22.18 | 26.37 | 0.3 | 0.0 | -80.0 | 0.43 | 30.3 | 152.94 | 0 | 0 | 0 | 3.77 | -5.04 | -51.35 | 0.11 | -42.11 | -94.27 | 12.33 | -5.95 | -26.21 | 45.43 | 7.84 | -19.93 | 9.83 | -1.7 | -21.11 | 2.78 | -2.8 | 0.36 | 5.92 | -1.99 | 373.6 | 0.03 | 0.0 | 0.0 | 5.99 | 0.0 | 0.0 | 3.86 | 24.52 | 24.52 | 0.29 | -12.12 | -12.12 | 8.89 | -6.32 | 6.72 | 13.04 | 0.85 | 10.79 | -0.31 | -6.9 | 0.0 | 8.58 | -6.74 | 6.98 | 0.00 | 0 | 0 |
| 23Q1 (14) | 7.53 | 15.31 | -6.81 | 0.3 | 0 | -86.36 | 0.33 | 43.48 | 94.12 | 0 | 0 | 0 | 3.97 | -60.38 | -8.74 | 0.19 | -91.59 | -75.32 | 13.11 | -21.21 | -9.83 | 42.13 | -20.25 | -20.0 | 10.0 | 3.52 | -6.37 | 2.86 | 0.0 | 6.72 | 6.04 | -1.95 | 364.62 | 0.03 | 0.0 | 0.0 | 5.99 | 0.0 | 0.0 | 3.1 | 0.0 | 16.98 | 0.33 | 0.0 | 10.0 | 9.49 | -28.05 | 37.54 | 12.93 | -22.25 | 31.27 | -0.29 | 0.0 | 3.33 | 9.2 | -28.68 | 39.39 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.53 | 18.94 | 20.26 | 0 | -100.0 | -100.0 | 0.23 | 64.29 | 35.29 | 0 | 0 | 0 | 10.02 | 6.82 | 6.94 | 2.26 | -11.72 | 36.97 | 16.64 | -2.8 | 2.72 | 52.83 | -4.81 | -9.94 | 9.66 | -17.65 | 14.05 | 2.86 | 0.0 | 14.86 | 6.16 | -1.75 | 359.7 | 0.03 | 0.0 | 0.0 | 5.99 | 0.0 | 0.0 | 3.1 | 0.0 | 16.98 | 0.33 | 0.0 | 10.0 | 13.19 | 21.12 | 49.55 | 16.63 | 16.05 | 41.29 | -0.29 | -7.41 | 12.12 | 12.9 | 21.47 | 51.94 | 0.00 | 0 | 0 |
| 22Q3 (12) | 5.49 | -24.59 | 123.17 | 1.7 | 13.33 | 1600.0 | 0.14 | -17.65 | -26.32 | 0 | 0 | 0 | 9.38 | 21.03 | 17.54 | 2.56 | 33.33 | 64.1 | 17.12 | 2.45 | 11.17 | 55.49 | -2.2 | -5.26 | 11.73 | -5.86 | 7.81 | 2.86 | 3.25 | 19.17 | 6.27 | 401.6 | 344.68 | 0.03 | 0.0 | 0.0 | 5.99 | 0.0 | -2.6 | 3.1 | 0.0 | 16.98 | 0.33 | 0.0 | 10.0 | 10.89 | 30.73 | 43.1 | 14.33 | 21.75 | 35.7 | -0.27 | 12.9 | 18.18 | 10.62 | 32.42 | 45.88 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.28 | -9.9 | 108.0 | 1.5 | -31.82 | 150.0 | 0.17 | 0.0 | -10.53 | 0 | 0 | 0 | 7.75 | 78.16 | 31.13 | 1.92 | 149.35 | 120.69 | 16.71 | 14.92 | 8.58 | 56.74 | 7.74 | -4.29 | 12.46 | 16.67 | 7.97 | 2.77 | 3.36 | 19.91 | 1.25 | -3.85 | -14.38 | 0.03 | 0.0 | -25.0 | 5.99 | 0.0 | -2.6 | 3.1 | 16.98 | 29.71 | 0.33 | 10.0 | 17.86 | 8.33 | 20.72 | 31.6 | 11.77 | 19.49 | 30.78 | -0.31 | -3.33 | 6.06 | 8.02 | 21.52 | 33.67 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.08 | 48.8 | 174.83 | 2.2 | 633.33 | 450.0 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 4.35 | -53.58 | -0.23 | 0.77 | -53.33 | 87.8 | 14.54 | -10.25 | -1.09 | 52.66 | -10.21 | -10.62 | 10.68 | 26.09 | 3.19 | 2.68 | 7.63 | 16.02 | 1.3 | -2.99 | -13.91 | 0.03 | 0.0 | 50.0 | 5.99 | 0.0 | -2.6 | 2.65 | 0.0 | 10.88 | 0.3 | 0.0 | 7.14 | 6.9 | -21.77 | 26.37 | 9.85 | -16.31 | 21.16 | -0.3 | 9.09 | 0.0 | 6.6 | -22.26 | 27.91 | 0.00 | 0 | 0 |
| 21Q4 (9) | 5.43 | 120.73 | 31.48 | 0.3 | 200.0 | 0 | 0.17 | -10.53 | -5.56 | 0 | 0 | 0 | 9.37 | 17.42 | 16.54 | 1.65 | 5.77 | 36.36 | 16.2 | 5.19 | -0.98 | 58.65 | 0.13 | -17.4 | 8.47 | -22.15 | 2.79 | 2.49 | 3.75 | 11.66 | 1.34 | -4.96 | -13.55 | 0.03 | 0.0 | 50.0 | 5.99 | -2.6 | -2.6 | 2.65 | 0.0 | 10.88 | 0.3 | 0.0 | 7.14 | 8.82 | 15.9 | 28.76 | 11.77 | 11.46 | 23.63 | -0.33 | 0.0 | -10.0 | 8.49 | 16.62 | 29.62 | 0.00 | 0 | 0 |
| 21Q3 (8) | 2.46 | -29.71 | -27.86 | 0.1 | -83.33 | -96.67 | 0.19 | 0.0 | 90.0 | 0 | 0 | 0 | 7.98 | 35.03 | 4.31 | 1.56 | 79.31 | 47.17 | 15.4 | 0.06 | -9.2 | 58.58 | -1.19 | -32.89 | 10.88 | -5.72 | 20.62 | 2.4 | 3.9 | 3.9 | 1.41 | -3.42 | -16.07 | 0.03 | -25.0 | 50.0 | 6.15 | 0.0 | 0.0 | 2.65 | 10.88 | 10.88 | 0.3 | 7.14 | 7.14 | 7.61 | 20.22 | 38.87 | 10.56 | 17.33 | 29.41 | -0.33 | 0.0 | -10.0 | 7.28 | 21.33 | 40.54 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.5 | 19.05 | -12.94 | 0.6 | 50.0 | -89.69 | 0.19 | 5.56 | 90.0 | 0 | 0 | 0 | 5.91 | 35.55 | 20.61 | 0.87 | 112.2 | 190.0 | 15.39 | 4.69 | -13.44 | 59.28 | 0.62 | 0 | 11.54 | 11.5 | 8.66 | 2.31 | 0.0 | -4.15 | 1.46 | -3.31 | 39.05 | 0.04 | 100.0 | 100.0 | 6.15 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 6.33 | 15.93 | 43.21 | 9.0 | 10.7 | 26.76 | -0.33 | -10.0 | -10.0 | 6.0 | 16.28 | 45.63 | 0.00 | 0 | 0 |
| 21Q1 (6) | 2.94 | -28.81 | -55.52 | 0.4 | 0 | -95.2 | 0.18 | 0.0 | 80.0 | 0 | 0 | 0 | 4.36 | -45.77 | 77.96 | 0.41 | -66.12 | 356.25 | 14.7 | -10.15 | -13.78 | 58.92 | -17.03 | 0 | 10.35 | 25.61 | -4.34 | 2.31 | 3.59 | -5.33 | 1.51 | -2.58 | 139.68 | 0.02 | 0.0 | -33.33 | 6.15 | 0.0 | 0.0 | 2.39 | 0.0 | 19.5 | 0.28 | 0.0 | 0 | 5.46 | -20.29 | 13.75 | 8.13 | -14.6 | 19.56 | -0.3 | 0.0 | -7.14 | 5.16 | -21.22 | 14.16 | 0.00 | 0 | 0 |
| 20Q4 (5) | 4.13 | 21.11 | 3.77 | 0 | -100.0 | -100.0 | 0.18 | 80.0 | 80.0 | 0 | 0 | 0 | 8.04 | 5.1 | 81.49 | 1.21 | 14.15 | 532.14 | 16.36 | -3.54 | -6.57 | 71.01 | -18.65 | 0 | 8.24 | -8.65 | -6.26 | 2.23 | -3.46 | -7.08 | 1.55 | -7.74 | 138.46 | 0.02 | 0.0 | -33.33 | 6.15 | 0.0 | 0.0 | 2.39 | 0.0 | 19.5 | 0.28 | 0.0 | 0 | 6.85 | 25.0 | 1.33 | 9.52 | 16.67 | 8.8 | -0.3 | 0.0 | -7.14 | 6.55 | 26.45 | 1.08 | 0.00 | 0 | 0 |
| 20Q3 (4) | 3.41 | -15.17 | 0.0 | 3.0 | -48.45 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 7.65 | 56.12 | 0.0 | 1.06 | 253.33 | 0.0 | 16.96 | -4.61 | 0.0 | 87.29 | 0 | 0.0 | 9.02 | -15.07 | 0.0 | 2.31 | -4.15 | 0.0 | 1.68 | 60.0 | 0.0 | 0.02 | 0.0 | 0.0 | 6.15 | 0.0 | 0.0 | 2.39 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 5.48 | 23.98 | 0.0 | 8.16 | 14.93 | 0.0 | -0.3 | 0.0 | 0.0 | 5.18 | 25.73 | 0.0 | 0.00 | 0 | 0.0 |
