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) | 10.43 | 69.59 | 1.3 | 0 | 1.55 | -4.32 | 0 | 0 | 23.95 | 3.68 | 6.9 | 24.55 | 9.8 | 17.08 | 40.92 | 12.93 | 1.62 | 1.89 | 0.08 | -20.0 | 7.72 | 1.05 | 0.13 | 0.0 | 5.91 | 0.17 | 4.98 | 12.42 | 0.87 | -26.89 | 9.2 | 31.62 | 15.06 | 19.52 | -1.39 | 0 | 7.81 | 27.61 | 0.00 | 0 |
| 2022 (9) | 6.15 | 150.0 | 0 | 0 | 1.62 | -18.18 | 0 | 0 | 23.1 | -11.83 | 5.54 | -13.84 | 8.37 | -21.48 | 36.23 | -10.95 | 1.59 | -28.38 | 0.1 | 25.0 | 7.64 | 0 | 0.13 | -7.14 | 5.9 | 0.85 | 4.43 | 17.2 | 1.19 | 9.17 | 6.99 | -5.8 | 12.6 | 2.52 | -0.87 | 0 | 6.12 | -1.77 | 0.00 | 0 |
| 2021 (8) | 2.46 | -79.52 | 6.0 | 2900.0 | 1.98 | 0 | 0 | 0 | 26.2 | 22.32 | 6.43 | 23.89 | 10.66 | 28.74 | 40.69 | 5.26 | 2.22 | 37.04 | 0.08 | -38.46 | 0 | 0 | 0.14 | -22.22 | 5.85 | -19.75 | 3.78 | 15.95 | 1.09 | -21.01 | 7.42 | 36.15 | 12.29 | 21.8 | -1.19 | 0 | 6.23 | 42.89 | 0.00 | 0 |
| 2020 (7) | 12.01 | 179.95 | 0.2 | 0 | 0 | 0 | 0 | 0 | 21.42 | 8.18 | 5.19 | 31.73 | 8.28 | -4.28 | 38.66 | -11.52 | 1.62 | 24.62 | 0.13 | 8.33 | 5.07 | -8.48 | 0.18 | 100.0 | 7.29 | 11.64 | 3.26 | 13.59 | 1.38 | 76.92 | 5.45 | 22.47 | 10.09 | 24.57 | -1.09 | 0 | 4.36 | 42.02 | 0.00 | 0 |
| 2019 (6) | 4.29 | 3.37 | 0 | 0 | 4.34 | -11.25 | 0 | 0 | 19.8 | 1.28 | 3.94 | 15.54 | 8.65 | 9.63 | 43.69 | 8.25 | 1.3 | -10.34 | 0.12 | 0.0 | 5.54 | 0 | 0.09 | 28.57 | 6.53 | 0.46 | 2.87 | 13.44 | 0.78 | 36.84 | 4.45 | 10.7 | 8.1 | 13.76 | -1.38 | 0 | 3.07 | -5.25 | 0.00 | 0 |
| 2018 (5) | 4.15 | -37.97 | 0 | 0 | 4.89 | 0 | 0 | 0 | 19.55 | 3.44 | 3.41 | 68.81 | 7.89 | -6.18 | 40.36 | -9.3 | 1.45 | -4.61 | 0.12 | 20.0 | 0 | 0 | 0.07 | 16.67 | 6.5 | -1.22 | 2.53 | 8.58 | 0.57 | 58.33 | 4.02 | 30.52 | 7.12 | 23.4 | -0.78 | 0 | 3.24 | 29.08 | 0.00 | 0 |
| 2017 (4) | 6.69 | -29.28 | 0 | 0 | 0 | 0 | 0 | 0 | 18.9 | -2.12 | 2.02 | -47.8 | 8.41 | 17.79 | 44.50 | 20.34 | 1.52 | -1.3 | 0.1 | 25.0 | 4.8 | 0 | 0.06 | -25.0 | 6.58 | 0.0 | 2.33 | 20.1 | 0.36 | 16.13 | 3.08 | -34.05 | 5.77 | -16.5 | -0.57 | 0 | 2.51 | -41.76 | 0.00 | 0 |
| 2016 (3) | 9.46 | 107.91 | 3.4 | 0 | 0 | 0 | 0 | 0 | 19.31 | 12.14 | 3.87 | 316.13 | 7.14 | 9.01 | 36.98 | -2.79 | 1.54 | -13.97 | 0.08 | 0.0 | 0 | 0 | 0.08 | -20.0 | 6.58 | 2.17 | 1.94 | 4.86 | 0.31 | 0.0 | 4.67 | 231.21 | 6.91 | 93.56 | -0.36 | 0 | 4.31 | 142.13 | 0.00 | 0 |
| 2015 (2) | 4.55 | -4.41 | 0 | 0 | 0.32 | -60.98 | 0 | 0 | 17.22 | 1.12 | 0.93 | 19.23 | 6.55 | 4.97 | 38.04 | 3.81 | 1.79 | -13.94 | 0.08 | -20.0 | 0 | 0 | 0.1 | -28.57 | 6.44 | 0.47 | 1.85 | 4.52 | 0.31 | 0.0 | 1.41 | 23.68 | 3.57 | 10.87 | 0.37 | -28.85 | 1.78 | 7.23 | 0.00 | 0 |
| 2014 (1) | 4.76 | -21.06 | 0.41 | -18.0 | 0.82 | 0 | 0 | 0 | 17.03 | 5.78 | 0.78 | 1850.0 | 6.24 | 18.41 | 36.64 | 11.94 | 2.08 | 26.83 | 0.1 | 0.0 | 0 | 0 | 0.14 | -17.65 | 6.41 | 5.08 | 1.77 | 0.57 | 0.31 | 0.0 | 1.14 | 14.0 | 3.22 | 4.55 | 0.52 | 550.0 | 1.66 | 53.7 | 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) | 19.09 | 26.01 | 146.64 | 0 | 0 | -100.0 | 5.22 | -33.59 | 232.48 | 0 | 0 | 0 | 9.08 | 18.08 | 33.14 | 2.65 | 2.71 | 26.79 | 13.06 | 18.94 | 30.08 | 44.24 | 9.84 | -1.65 | 2.05 | 6.77 | 37.58 | 0.11 | 10.0 | 10.0 | 9.18 | 0.55 | 19.22 | 0.1 | -9.09 | -28.57 | 6.29 | 4.49 | 6.43 | 5.67 | 0.0 | 13.86 | 1.39 | 0.0 | 59.77 | 9.5 | 38.69 | 31.94 | 16.57 | 19.04 | 26.88 | -0.16 | -300.0 | 51.52 | 9.34 | 34.78 | 35.95 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.15 | 28.28 | 47.66 | 0 | 0 | 0 | 7.86 | -14.29 | 382.21 | 0 | 0 | 0 | 7.69 | 30.78 | 29.03 | 2.58 | 42.54 | 28.36 | 10.98 | 12.96 | 33.25 | 40.28 | 5.79 | 7.2 | 1.92 | 3.78 | 31.51 | 0.1 | 11.11 | 0.0 | 9.13 | 0.44 | 18.88 | 0.11 | -8.33 | -15.38 | 6.02 | 1.52 | 2.03 | 5.67 | 13.86 | 13.86 | 1.39 | 59.77 | 59.77 | 6.85 | -37.84 | 34.05 | 13.92 | -17.49 | 27.01 | 0.08 | 140.0 | 105.48 | 6.93 | -35.95 | 89.86 | 0.00 | 0 | 0 |
| 24Q1 (18) | 11.81 | 13.23 | 44.02 | 0 | -100.0 | 0 | 9.17 | 491.61 | 462.58 | 0 | 0 | 0 | 5.88 | -14.41 | 36.74 | 1.81 | -9.5 | 126.25 | 9.72 | -0.82 | 32.79 | 38.07 | -6.95 | 10.37 | 1.85 | 14.2 | 7.56 | 0.09 | 12.5 | -10.0 | 9.09 | 17.75 | 18.67 | 0.12 | -7.69 | -14.29 | 5.93 | 0.34 | 0.51 | 4.98 | 0.0 | 12.42 | 0.87 | 0.0 | -26.89 | 11.02 | 19.78 | 41.65 | 16.87 | 12.02 | 25.9 | -0.2 | 85.61 | 73.68 | 10.82 | 38.54 | 54.13 | 0.00 | 0 | 0 |
| 23Q4 (17) | 10.43 | 34.75 | 69.59 | 1.3 | 0.0 | 0 | 1.55 | -1.27 | -4.32 | 0 | 0 | 0 | 6.87 | 0.73 | 31.11 | 2.0 | -4.31 | 102.02 | 9.8 | -2.39 | 17.08 | 40.92 | -9.03 | 12.93 | 1.62 | 8.72 | 1.89 | 0.08 | -20.0 | -20.0 | 7.72 | 0.26 | 1.05 | 0.13 | -7.14 | 0.0 | 5.91 | 0.0 | 0.17 | 4.98 | 0.0 | 12.42 | 0.87 | 0.0 | -26.89 | 9.2 | 27.78 | 31.62 | 15.06 | 15.31 | 19.52 | -1.39 | -321.21 | -59.77 | 7.81 | 13.68 | 27.61 | 0.00 | 0 | 0 |
| 23Q3 (16) | 7.74 | -24.56 | 138.89 | 1.3 | 0 | 0 | 1.57 | -3.68 | -2.48 | 0 | 0 | 0 | 6.82 | 14.43 | 6.07 | 2.09 | 3.98 | 15.47 | 10.04 | 21.84 | -1.08 | 44.98 | 19.72 | 9.51 | 1.49 | 2.05 | -13.87 | 0.1 | 0.0 | 0.0 | 7.7 | 0.26 | 1.05 | 0.14 | 7.69 | 0.0 | 5.91 | 0.17 | 0.17 | 4.98 | 0.0 | 12.42 | 0.87 | 0.0 | -26.89 | 7.2 | 40.9 | 20.4 | 13.06 | 19.16 | 12.59 | -0.33 | 77.4 | 38.89 | 6.87 | 88.22 | 26.29 | 0.00 | 0 | 0 |
| 23Q2 (15) | 10.26 | 25.12 | -0.39 | 0 | 0 | 0 | 1.63 | 0.0 | -0.61 | 0 | 0 | 0 | 5.96 | 38.6 | 13.52 | 2.01 | 151.25 | 67.5 | 8.24 | 12.57 | -8.24 | 37.57 | 8.92 | 4.94 | 1.46 | -15.12 | -39.92 | 0.1 | 0.0 | 11.11 | 7.68 | 0.26 | 1.05 | 0.13 | -7.14 | -13.33 | 5.9 | 0.0 | 0.0 | 4.98 | 12.42 | 12.42 | 0.87 | -26.89 | -26.89 | 5.11 | -34.32 | 22.25 | 10.96 | -18.21 | 11.95 | -1.46 | -92.11 | -92.11 | 3.65 | -48.01 | 6.73 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.2 | 33.33 | 10.81 | 0 | 0 | 0 | 1.63 | 0.62 | -16.41 | 0 | 0 | 0 | 4.3 | -17.94 | -30.42 | 0.8 | -19.19 | -48.39 | 7.32 | -12.54 | -30.02 | 34.50 | -4.8 | -10.76 | 1.72 | 8.18 | -30.08 | 0.1 | 0.0 | 11.11 | 7.66 | 0.26 | 1.06 | 0.14 | 7.69 | 0.0 | 5.9 | 0.0 | 0.68 | 4.43 | 0.0 | 17.2 | 1.19 | 0.0 | 9.17 | 7.78 | 11.3 | -13.27 | 13.4 | 6.35 | -3.18 | -0.76 | 12.64 | -105.41 | 7.02 | 14.71 | -18.37 | 0.00 | 0 | 0 |
| 22Q4 (13) | 6.15 | 89.81 | 150.0 | 0 | 0 | -100.0 | 1.62 | 0.62 | -18.18 | 0 | 0 | 0 | 5.24 | -18.51 | -23.5 | 0.99 | -45.3 | -41.07 | 8.37 | -17.54 | -21.48 | 36.23 | -11.79 | -10.95 | 1.59 | -8.09 | -28.38 | 0.1 | 0.0 | 25.0 | 7.64 | 0.26 | 0 | 0.13 | -7.14 | -7.14 | 5.9 | 0.0 | 0.85 | 4.43 | 0.0 | 17.2 | 1.19 | 0.0 | 9.17 | 6.99 | 16.89 | -5.8 | 12.6 | 8.62 | 2.52 | -0.87 | -61.11 | 26.89 | 6.12 | 12.5 | -1.77 | 0.00 | 0 | 0 |
| 22Q3 (12) | 3.24 | -68.54 | 2.21 | 0 | 0 | -100.0 | 1.61 | -1.83 | -26.82 | 0 | 0 | 0 | 6.43 | 22.48 | -5.44 | 1.81 | 50.83 | 16.03 | 10.15 | 13.03 | -4.06 | 41.08 | 14.72 | -3.99 | 1.73 | -28.81 | -16.43 | 0.1 | 11.11 | -23.08 | 7.62 | 0.26 | 0 | 0.14 | -6.67 | -6.67 | 5.9 | 0.0 | 1.37 | 4.43 | 0.0 | 17.2 | 1.19 | 0.0 | 9.17 | 5.98 | 43.06 | 4.18 | 11.6 | 18.49 | 9.33 | -0.54 | 28.95 | 61.43 | 5.44 | 59.06 | 25.35 | 0.00 | 0 | 0 |
| 22Q2 (11) | 10.3 | 39.19 | 164.1 | 0 | 0 | -100.0 | 1.64 | -15.9 | 0 | 0 | 0 | 0 | 5.25 | -15.05 | -27.39 | 1.2 | -22.58 | -38.14 | 8.98 | -14.15 | -13.07 | 35.81 | -7.37 | -17.4 | 2.43 | -1.22 | 11.47 | 0.09 | 0.0 | -30.77 | 7.6 | 0.26 | 103.21 | 0.15 | 7.14 | -6.25 | 5.9 | 0.68 | 4.8 | 4.43 | 17.2 | 35.89 | 1.19 | 9.17 | -13.77 | 4.18 | -53.4 | -51.62 | 9.79 | -29.26 | -26.28 | -0.76 | -105.41 | 41.98 | 3.42 | -60.23 | -53.34 | 0.00 | 0 | 0 |
| 22Q1 (10) | 7.4 | 200.81 | 77.46 | 0 | -100.0 | 0 | 1.95 | -1.52 | 0 | 0 | 0 | 0 | 6.18 | -9.78 | 16.17 | 1.55 | -7.74 | 24.0 | 10.46 | -1.88 | 26.33 | 38.65 | -4.99 | 9.76 | 2.46 | 10.81 | 25.51 | 0.09 | 12.5 | -30.77 | 7.58 | 0 | 50.7 | 0.14 | 0.0 | -17.65 | 5.86 | 0.17 | 6.93 | 3.78 | 0.0 | 15.95 | 1.09 | 0.0 | -21.01 | 8.97 | 20.89 | 33.88 | 13.84 | 12.61 | 22.05 | -0.37 | 68.91 | 68.91 | 8.6 | 38.04 | 56.08 | 0.00 | 0 | 0 |
| 21Q4 (9) | 2.46 | -22.4 | -79.52 | 6.0 | 0.0 | 2900.0 | 1.98 | -10.0 | 0 | 0 | 0 | 0 | 6.85 | 0.74 | 27.32 | 1.68 | 7.69 | 43.59 | 10.66 | 0.76 | 28.74 | 40.69 | -4.9 | 5.26 | 2.22 | 7.25 | 37.04 | 0.08 | -38.46 | -38.46 | 0 | 0 | -100.0 | 0.14 | -6.67 | -22.22 | 5.85 | 0.52 | -19.75 | 3.78 | 0.0 | 15.95 | 1.09 | 0.0 | -21.01 | 7.42 | 29.27 | 36.15 | 12.29 | 15.83 | 21.8 | -1.19 | 15.0 | -9.17 | 6.23 | 43.55 | 42.89 | 0.00 | 0 | 0 |
| 21Q3 (8) | 3.17 | -18.72 | -58.4 | 6.0 | 5900.0 | 0 | 2.2 | 0 | 0 | 0 | 0 | 0 | 6.8 | -5.95 | 15.25 | 1.56 | -19.59 | 8.33 | 10.58 | 2.42 | 23.17 | 42.78 | -1.31 | 8.18 | 2.07 | -5.05 | 50.0 | 0.13 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.15 | -6.25 | -16.67 | 5.82 | 3.37 | -20.16 | 3.78 | 15.95 | 15.95 | 1.09 | -21.01 | -21.01 | 5.74 | -33.56 | 34.43 | 10.61 | -20.11 | 18.95 | -1.4 | -6.87 | 3.45 | 4.34 | -40.79 | 53.9 | 0.00 | 0 | 0 |
| 21Q2 (7) | 3.9 | -6.47 | 3.17 | 0.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.23 | 35.9 | 4.63 | 1.94 | 55.2 | -6.28 | 10.33 | 24.76 | 13.77 | 43.35 | 23.08 | 0 | 2.18 | 11.22 | 60.29 | 0.13 | 0.0 | 8.33 | 3.74 | -25.65 | -32.12 | 0.16 | -5.88 | -11.11 | 5.63 | 2.74 | -22.02 | 3.26 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 8.64 | 28.96 | 205.3 | 13.28 | 17.11 | 77.78 | -1.31 | -10.08 | 26.4 | 7.33 | 33.03 | 598.1 | 0.00 | 0 | 0 |
| 21Q1 (6) | 4.17 | -65.28 | -32.63 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.32 | -1.12 | 64.71 | 1.25 | 6.84 | 150.0 | 8.28 | 0.0 | 18.62 | 35.22 | -8.89 | 0 | 1.96 | 20.99 | 54.33 | 0.13 | 0.0 | 8.33 | 5.03 | -0.79 | -9.53 | 0.17 | -5.56 | 88.89 | 5.48 | -24.83 | -23.89 | 3.26 | 0.0 | 13.59 | 1.38 | 0.0 | 76.92 | 6.7 | 22.94 | 35.08 | 11.34 | 12.39 | 31.71 | -1.19 | -9.17 | 19.59 | 5.51 | 26.38 | 58.33 | 0.00 | 0 | 0 |
| 20Q4 (5) | 12.01 | 57.61 | 179.95 | 0.2 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.38 | -8.81 | -5.28 | 1.17 | -18.75 | -8.59 | 8.28 | -3.61 | -4.28 | 38.66 | -2.26 | 0 | 1.62 | 17.39 | 24.62 | 0.13 | 0.0 | 8.33 | 5.07 | 0.4 | -8.48 | 0.18 | 0.0 | 100.0 | 7.29 | 0.0 | 11.64 | 3.26 | 0.0 | 13.59 | 1.38 | 0.0 | 76.92 | 5.45 | 27.63 | 22.47 | 10.09 | 13.12 | 24.57 | -1.09 | 24.83 | 21.01 | 4.36 | 54.61 | 42.02 | 0.00 | 0 | 0 |
| 20Q3 (4) | 7.62 | 101.59 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.9 | -14.62 | 0.0 | 1.44 | -30.43 | 0.0 | 8.59 | -5.4 | 0.0 | 39.55 | 0 | 0.0 | 1.38 | 1.47 | 0.0 | 0.13 | 8.33 | 0.0 | 5.05 | -8.35 | 0.0 | 0.18 | 0.0 | 0.0 | 7.29 | 0.97 | 0.0 | 3.26 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 4.27 | 50.88 | 0.0 | 8.92 | 19.41 | 0.0 | -1.45 | 18.54 | 0.0 | 2.82 | 168.57 | 0.0 | 0.00 | 0 | 0.0 |
