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) | 29.67 | 4.44 | 6.3 | 22.09 | 1.86 | -14.29 | 0 | 0 | 82.21 | 17.09 | 5.35 | 12.87 | 30.19 | 26.05 | 36.72 | 7.65 | 8.67 | 27.69 | 0 | 0 | 0.69 | -89.24 | 0.22 | 0.0 | 6.61 | 9.98 | 4.54 | 12.1 | 0.47 | -38.16 | 24.87 | 15.25 | 29.88 | 13.22 | -1.01 | 0 | 23.86 | 13.03 | 0.00 | 0 |
| 2022 (9) | 28.41 | 50.48 | 5.16 | -20.98 | 2.17 | 3.83 | 0 | 0 | 70.21 | -5.72 | 4.74 | 91.13 | 23.95 | -24.73 | 34.11 | -20.17 | 6.79 | -15.65 | 0 | 0 | 6.41 | 46.35 | 0.22 | 0.0 | 6.01 | 0.0 | 4.05 | 6.58 | 0.76 | 7500.0 | 21.58 | 14.24 | 26.39 | 16.26 | -0.47 | 0 | 21.11 | 16.44 | 0.00 | 0 |
| 2021 (8) | 18.88 | -6.26 | 6.53 | 70.05 | 2.09 | -16.4 | 0 | 0 | 74.47 | 34.28 | 2.48 | -18.15 | 31.82 | 36.45 | 42.73 | 1.62 | 8.05 | 33.72 | 0 | 0 | 4.38 | 10.89 | 0.22 | 29.41 | 6.01 | 0.0 | 3.8 | 8.57 | 0.01 | -98.0 | 18.89 | 6.3 | 22.7 | 4.27 | -0.76 | 0 | 18.13 | 2.08 | 0.00 | 0 |
| 2020 (7) | 20.14 | 40.25 | 3.84 | 317.39 | 2.5 | 706.45 | 0.05 | -50.0 | 55.46 | -3.78 | 3.03 | -34.84 | 23.32 | 16.48 | 42.05 | 21.06 | 6.02 | 11.69 | 0 | 0 | 3.95 | 42.6 | 0.17 | -5.56 | 6.01 | 0.0 | 3.5 | 15.51 | 0.5 | 0 | 17.77 | 3.37 | 21.77 | 7.67 | -0.01 | 0 | 17.76 | 6.41 | 0.00 | 0 |
| 2019 (6) | 14.36 | -10.75 | 0.92 | 46.03 | 0.31 | 0 | 0.1 | -50.0 | 57.64 | -0.21 | 4.65 | 4.03 | 20.02 | -11.85 | 34.73 | -11.66 | 5.39 | 2.08 | 0 | 0 | 2.77 | 0 | 0.18 | 12.5 | 6.01 | 0.0 | 3.03 | 16.99 | 0 | 0 | 17.19 | 8.94 | 20.22 | 10.13 | -0.5 | 0 | 16.69 | 3.92 | 0.00 | 0 |
| 2018 (5) | 16.09 | -10.16 | 0.63 | -55.63 | 0 | 0 | 0.2 | -33.33 | 57.76 | 5.54 | 4.47 | 27.71 | 22.71 | 22.29 | 39.32 | 15.88 | 5.28 | 15.79 | 0 | 0 | 0 | 0 | 0.16 | 23.08 | 6.01 | -0.83 | 2.59 | 15.62 | 0 | 0 | 15.78 | 15.69 | 18.36 | 15.69 | 0.28 | -50.88 | 16.06 | 13.02 | 0.00 | 0 |
| 2017 (4) | 17.91 | 33.96 | 1.42 | 97.22 | 0 | 0 | 0.3 | 0 | 54.73 | -1.69 | 3.5 | -8.14 | 18.57 | -0.32 | 33.93 | 1.39 | 4.56 | -8.06 | 0 | 0 | 0 | 0 | 0.13 | -31.58 | 6.06 | 0.0 | 2.24 | 20.43 | 0 | 0 | 13.64 | 8.08 | 15.87 | 9.6 | 0.57 | -10.94 | 14.21 | 7.16 | 0.00 | -66.49 |
| 2016 (3) | 13.37 | 148.51 | 0.72 | 0.0 | 0.05 | -80.77 | 0 | 0 | 55.67 | 43.81 | 3.81 | 92.42 | 18.63 | 5.67 | 33.47 | -26.52 | 4.96 | 15.08 | 0 | 0 | 0 | 0 | 0.19 | -20.83 | 6.06 | 19.76 | 1.86 | 12.05 | 0 | 0 | 12.62 | 30.1 | 14.48 | 27.46 | 0.64 | -60.49 | 13.26 | 17.14 | 0.01 | -14.09 |
| 2015 (2) | 5.38 | -32.33 | 0.72 | -69.62 | 0.26 | 0.0 | 0 | 0 | 38.71 | 3.7 | 1.98 | 15.79 | 17.63 | 24.86 | 45.54 | 20.41 | 4.31 | 25.29 | 0 | 0 | 2.01 | -11.45 | 0.24 | -17.24 | 5.06 | 0.0 | 1.66 | 11.41 | 0 | 0 | 9.7 | 13.85 | 11.36 | 13.49 | 1.62 | -11.96 | 11.32 | 9.27 | 0.01 | -11.55 |
| 2014 (1) | 7.95 | -18.88 | 2.37 | 451.16 | 0.26 | 0 | 0 | 0 | 37.33 | 19.23 | 1.71 | 17.12 | 14.12 | -4.72 | 37.82 | -20.09 | 3.44 | 31.3 | 0 | 0 | 2.27 | 0 | 0.29 | 7.41 | 5.06 | 0.0 | 1.49 | 11.19 | 0 | 0 | 8.52 | 14.06 | 10.01 | 13.62 | 1.84 | 29.58 | 10.36 | 16.54 | 0.01 | 66.4 |
| 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) | 28.28 | -11.29 | 21.69 | 5.72 | 289.12 | 21.7 | 0.46 | -45.24 | -77.56 | 0 | 0 | 0 | 21.49 | -5.95 | -16.87 | 0.72 | -56.1 | -68.42 | 27.0 | 32.16 | -23.79 | 29.48 | 38.45 | -36.96 | 7.62 | -3.18 | 0.79 | 0 | 0 | 0 | 8.2 | 0.0 | 336.17 | 0.21 | 0.0 | -4.55 | 6.61 | 0.0 | 2.01 | 5.07 | 0.0 | 11.67 | 1.01 | 0.0 | 114.89 | 24.92 | 3.32 | 7.83 | 31.0 | 2.65 | 10.24 | 0.51 | 288.89 | 464.29 | 25.43 | 6.62 | 10.71 | 0.00 | 0 | 0 |
| 24Q2 (19) | 31.88 | -0.16 | 101.52 | 1.47 | 1.38 | 23.53 | 0.84 | -37.78 | -61.29 | 0 | 0 | 0 | 22.85 | -3.95 | 15.93 | 1.64 | -0.61 | 34.43 | 20.43 | -31.21 | -23.05 | 21.29 | -33.46 | -46.83 | 7.87 | -8.81 | 7.66 | 0 | 0 | 0 | 8.2 | 0.12 | 53.27 | 0.21 | -4.55 | -4.55 | 6.61 | 0.0 | 9.98 | 5.07 | 11.67 | 11.67 | 1.01 | 114.89 | 114.89 | 24.12 | -9.05 | 15.74 | 30.2 | -4.22 | 16.83 | -0.27 | 0.0 | 77.5 | 23.85 | -9.14 | 21.44 | 0.00 | 0 | 0 |
| 24Q1 (18) | 31.93 | 7.62 | 67.44 | 1.45 | -76.98 | -54.55 | 1.35 | -27.42 | -37.79 | 0 | 0 | 0 | 23.79 | 1.41 | 80.36 | 1.65 | -9.34 | 5400.0 | 29.7 | -1.62 | 46.59 | 32.00 | -12.86 | -3.54 | 8.63 | -0.46 | 9.94 | 0 | 0 | 0 | 8.19 | 1086.96 | 39.05 | 0.22 | 0.0 | -4.35 | 6.61 | 0.0 | 9.98 | 4.54 | 0.0 | 12.1 | 0.47 | 0.0 | -38.16 | 26.52 | 6.63 | 33.87 | 31.53 | 5.52 | 28.07 | -0.27 | 73.27 | 15.62 | 26.25 | 10.02 | 34.68 | 0.00 | 0 | 0 |
| 23Q4 (17) | 29.67 | 27.67 | 4.44 | 6.3 | 34.04 | 22.09 | 1.86 | -9.27 | -14.29 | 0 | 0 | 0 | 23.46 | -9.25 | 37.92 | 1.82 | -20.18 | 219.3 | 30.19 | -14.79 | 26.05 | 36.72 | -21.48 | 7.64 | 8.67 | 14.68 | 27.69 | 0 | 0 | 0 | 0.69 | -63.3 | -89.24 | 0.22 | 0.0 | 0.0 | 6.61 | 2.01 | 9.98 | 4.54 | 0.0 | 12.1 | 0.47 | 0.0 | -38.16 | 24.87 | 7.62 | 15.25 | 29.88 | 6.26 | 13.22 | -1.01 | -621.43 | -114.89 | 23.86 | 3.87 | 13.03 | 0.00 | 0 | 0 |
| 23Q3 (16) | 23.24 | 46.9 | 19.49 | 4.7 | 294.96 | 25.67 | 2.05 | -5.53 | 0.49 | 0 | 0 | 0 | 25.85 | 31.15 | 57.72 | 2.28 | 86.89 | 36.53 | 35.43 | 33.45 | 39.27 | 46.77 | 16.78 | 42.56 | 7.56 | 3.42 | -5.26 | 0 | 0 | 0 | 1.88 | -64.86 | -72.87 | 0.22 | 0.0 | 15.79 | 6.48 | 7.82 | 7.82 | 4.54 | 0.0 | 12.1 | 0.47 | 0.0 | -38.16 | 23.11 | 10.89 | 10.79 | 28.12 | 8.78 | 9.54 | -0.14 | 88.33 | 26.32 | 22.97 | 16.96 | 11.13 | 0.00 | 0 | 0 |
| 23Q2 (15) | 15.82 | -17.04 | -12.5 | 1.19 | -62.7 | -69.95 | 2.17 | 0.0 | 17.3 | 0 | 0 | 0 | 19.71 | 49.43 | 36.12 | 1.22 | 3966.67 | 40.23 | 26.55 | 31.05 | 18.63 | 40.05 | 20.71 | 39.59 | 7.31 | -6.88 | -14.3 | 0 | 0 | 0 | 5.35 | -9.17 | -27.41 | 0.22 | -4.35 | 10.0 | 6.01 | 0.0 | 0.0 | 4.54 | 12.1 | 12.1 | 0.47 | -38.16 | -38.16 | 20.84 | 5.2 | 8.6 | 25.85 | 5.0 | 7.71 | -1.2 | -275.0 | -287.1 | 19.64 | 0.77 | 4.03 | 0.00 | 0 | 0 |
| 23Q1 (14) | 19.07 | -32.88 | 8.11 | 3.19 | -38.18 | -55.45 | 2.17 | 0.0 | -1.81 | 0 | 0 | 0 | 13.19 | -22.46 | -40.91 | 0.03 | -94.74 | -98.16 | 20.26 | -15.41 | -36.57 | 33.18 | -2.76 | -15.35 | 7.85 | 15.61 | -8.72 | 0 | 0 | 0 | 5.89 | -8.11 | 52.2 | 0.23 | 4.55 | 15.0 | 6.01 | 0.0 | 0.0 | 4.05 | 0.0 | 6.58 | 0.76 | 0.0 | 7500.0 | 19.81 | -8.2 | -3.46 | 24.62 | -6.71 | 1.19 | -0.32 | 31.91 | -366.67 | 19.49 | -7.67 | -5.57 | 0.00 | 0 | 0 |
| 22Q4 (13) | 28.41 | 46.07 | 50.48 | 5.16 | 37.97 | -20.98 | 2.17 | 6.37 | 3.83 | 0 | 0 | 0 | 17.01 | 3.78 | -30.17 | 0.57 | -65.87 | -62.75 | 23.95 | -5.86 | -24.73 | 34.12 | 4.0 | -20.17 | 6.79 | -14.91 | -15.65 | 0 | 0 | 0 | 6.41 | -7.5 | 46.35 | 0.22 | 15.79 | 0.0 | 6.01 | 0.0 | 0.0 | 4.05 | 0.0 | 6.58 | 0.76 | 0.0 | 7500.0 | 21.58 | 3.45 | 14.24 | 26.39 | 2.8 | 16.26 | -0.47 | -147.37 | 38.16 | 21.11 | 2.13 | 16.44 | 0.00 | 0 | 0 |
| 22Q3 (12) | 19.45 | 7.58 | 42.91 | 3.74 | -5.56 | -41.56 | 2.04 | 10.27 | 3.03 | 0 | 0 | 0 | 16.39 | 13.19 | -2.73 | 1.67 | 91.95 | 778.95 | 25.44 | 13.67 | 4.18 | 32.80 | 14.35 | -10.43 | 7.98 | -6.45 | -10.54 | 0 | 0 | 0 | 6.93 | -5.97 | 59.31 | 0.19 | -5.0 | -9.52 | 6.01 | 0.0 | 0.0 | 4.05 | 0.0 | 6.58 | 0.76 | 0.0 | 7500.0 | 20.86 | 8.7 | 19.89 | 25.67 | 6.96 | 21.03 | -0.19 | 38.71 | 78.65 | 20.67 | 9.48 | 25.2 | 0.00 | 0 | 0 |
| 22Q2 (11) | 18.08 | 2.49 | 55.33 | 3.96 | -44.69 | 17.51 | 1.85 | -16.29 | 17.09 | 0 | 0 | 0 | 14.48 | -35.13 | -19.42 | 0.87 | -46.63 | 569.23 | 22.38 | -29.93 | -12.3 | 28.69 | -26.8 | -26.79 | 8.53 | -0.81 | 9.64 | 0 | 0 | 0 | 7.37 | 90.44 | 59.87 | 0.2 | 0.0 | 0.0 | 6.01 | 0.0 | 0.0 | 4.05 | 6.58 | 15.71 | 0.76 | 7500.0 | 52.0 | 19.19 | -6.48 | 12.68 | 24.0 | -1.36 | 14.12 | -0.31 | -358.33 | 58.67 | 18.88 | -8.53 | 15.97 | 0.00 | 0 | 0 |
| 22Q1 (10) | 17.64 | -6.57 | 14.47 | 7.16 | 9.65 | 434.33 | 2.21 | 5.74 | -19.05 | 0 | 0 | 0 | 22.32 | -8.37 | 46.07 | 1.63 | 6.54 | 158.73 | 31.94 | 0.38 | 40.7 | 39.19 | -8.29 | 5.17 | 8.6 | 6.83 | -6.62 | 0 | 0 | 0 | 3.87 | -11.64 | -4.44 | 0.2 | -9.09 | 11.11 | 6.01 | 0.0 | 0.0 | 3.8 | 0.0 | 8.57 | 0.01 | 0.0 | -98.0 | 20.52 | 8.63 | 11.52 | 24.33 | 7.18 | 8.62 | 0.12 | 115.79 | 142.86 | 20.64 | 13.84 | 13.91 | 0.00 | 0 | 0 |
| 21Q4 (9) | 18.88 | 38.72 | -6.26 | 6.53 | 2.03 | 70.05 | 2.09 | 5.56 | -16.4 | 0 | 0 | -100.0 | 24.36 | 44.57 | 46.92 | 1.53 | 705.26 | 146.77 | 31.82 | 30.3 | 36.45 | 42.73 | 16.69 | 1.65 | 8.05 | -9.75 | 33.72 | 0 | 0 | 0 | 4.38 | 0.69 | 10.89 | 0.22 | 4.76 | 29.41 | 6.01 | 0.0 | 0.0 | 3.8 | 0.0 | 8.57 | 0.01 | 0.0 | -98.0 | 18.89 | 8.56 | 6.3 | 22.7 | 7.02 | 4.27 | -0.76 | 14.61 | -7500.0 | 18.13 | 9.81 | 2.08 | 0.00 | 0 | 0 |
| 21Q3 (8) | 13.61 | 16.92 | 11.37 | 6.4 | 89.91 | 102.53 | 1.98 | 25.32 | 106.25 | 0 | 0 | -100.0 | 16.85 | -6.23 | 10.2 | 0.19 | 46.15 | -83.76 | 24.42 | -4.31 | 16.73 | 36.62 | -6.55 | -6.75 | 8.92 | 14.65 | 79.84 | 0 | 0 | 0 | 4.35 | -5.64 | 15.08 | 0.21 | 5.0 | 23.53 | 6.01 | 0.0 | 0.0 | 3.8 | 8.57 | 8.57 | 0.01 | -98.0 | -98.0 | 17.4 | 2.17 | 1.64 | 21.21 | 0.86 | 0.38 | -0.89 | -18.67 | -28.99 | 16.51 | 1.41 | 0.49 | 0.00 | 0 | 0 |
| 21Q2 (7) | 11.64 | -24.46 | -21.62 | 3.37 | 151.49 | 28.63 | 1.58 | -42.12 | 100.0 | 0 | 0 | 0 | 17.97 | 17.6 | 30.5 | 0.13 | -79.37 | -87.96 | 25.52 | 12.42 | 42.49 | 39.19 | 5.17 | 0 | 7.78 | -15.53 | 67.67 | 0 | 0 | 0 | 4.61 | 13.83 | 40.12 | 0.2 | 11.11 | 17.65 | 6.01 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 17.03 | -7.45 | 6.7 | 21.03 | -6.12 | 5.36 | -0.75 | -167.86 | 28.57 | 16.28 | -10.15 | 9.19 | 0.00 | 0 | 0 |
| 21Q1 (6) | 15.41 | -23.49 | 36.01 | 1.34 | -65.1 | 3.88 | 2.73 | 9.2 | 415.09 | 0 | -100.0 | -100.0 | 15.28 | -7.84 | 55.44 | 0.63 | 1.61 | 293.75 | 22.7 | -2.66 | 39.52 | 37.26 | -11.37 | 0 | 9.21 | 52.99 | 80.59 | 0 | 0 | 0 | 4.05 | 2.53 | 27.76 | 0.18 | 5.88 | 0.0 | 6.01 | 0.0 | 0.0 | 3.5 | 0.0 | 15.51 | 0.5 | 0.0 | 0 | 18.4 | 3.55 | 6.05 | 22.4 | 2.89 | 9.91 | -0.28 | -2700.0 | 62.16 | 18.12 | 2.03 | 9.09 | 0.00 | 0 | 0 |
| 20Q4 (5) | 20.14 | 64.81 | 40.25 | 3.84 | 21.52 | 317.39 | 2.5 | 160.42 | 706.45 | 0.05 | 0.0 | -50.0 | 16.58 | 8.44 | 15.3 | 0.62 | -47.01 | -33.33 | 23.32 | 11.47 | 16.48 | 42.04 | 7.05 | 0 | 6.02 | 21.37 | 11.69 | 0 | 0 | 0 | 3.95 | 4.5 | 42.6 | 0.17 | 0.0 | -5.56 | 6.01 | 0.0 | 0.0 | 3.5 | 0.0 | 15.51 | 0.5 | 0.0 | 0 | 17.77 | 3.8 | 3.37 | 21.77 | 3.03 | 7.67 | -0.01 | 98.55 | 98.0 | 17.76 | 8.09 | 6.41 | 0.00 | 0 | 0 |
| 20Q3 (4) | 12.22 | -17.71 | 0.0 | 3.16 | 20.61 | 0.0 | 0.96 | 21.52 | 0.0 | 0.05 | 0 | 0.0 | 15.29 | 11.04 | 0.0 | 1.17 | 8.33 | 0.0 | 20.92 | 16.81 | 0.0 | 39.27 | 0 | 0.0 | 4.96 | 6.9 | 0.0 | 0 | 0 | 0.0 | 3.78 | 14.89 | 0.0 | 0.17 | 0.0 | 0.0 | 6.01 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 17.12 | 7.27 | 0.0 | 21.13 | 5.86 | 0.0 | -0.69 | 34.29 | 0.0 | 16.43 | 10.19 | 0.0 | 0.00 | 0 | 0.0 |
