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) | 10.86 | -5.89 | 1.81 | 96.74 | 0.16 | 0.0 | 0 | 0 | 19.91 | 8.09 | 0.48 | 84.62 | 5.62 | 30.39 | 28.23 | 20.64 | 3.28 | 10.07 | 0 | 0 | 1.18 | -73.48 | 0.02 | -33.33 | 14.36 | 6.13 | 0.06 | -64.71 | 0 | 0 | 0.48 | 0 | 0.53 | 783.33 | -1.81 | 0 | -1.33 | 0 | 0.04 | -17.14 |
| 2022 (9) | 11.54 | -1.87 | 0.92 | -57.01 | 0.16 | 0.0 | 0 | 0 | 18.42 | -12.54 | 0.26 | -78.33 | 4.31 | -2.93 | 23.40 | 10.98 | 2.98 | -5.7 | 0 | 0 | 4.45 | -2.2 | 0.03 | -40.0 | 13.53 | 4.97 | 0.17 | 240.0 | 1.12 | 0 | -1.23 | 0 | 0.06 | -95.35 | -1.55 | 0 | -2.78 | 0 | 0.05 | 0.77 |
| 2021 (8) | 11.76 | -5.92 | 2.14 | -55.6 | 0.16 | 0 | 0 | 0 | 21.06 | 10.78 | 1.2 | 185.71 | 4.44 | 4.47 | 21.08 | -5.7 | 3.16 | 18.8 | 0 | 0 | 4.55 | 0 | 0.05 | 25.0 | 12.89 | 5.14 | 0.05 | 0 | 0 | 0 | 1.24 | 158.33 | 1.29 | 168.75 | -3.37 | 0 | -2.13 | 0 | 0.05 | 54.24 |
| 2020 (7) | 12.5 | 24.88 | 4.82 | 70.32 | 0 | 0 | 0 | 0 | 19.01 | -15.88 | 0.42 | 0 | 4.25 | 0.0 | 22.36 | 18.88 | 2.66 | 8.57 | 0 | 0 | 0 | 0 | 0.04 | -33.33 | 12.26 | -1.92 | 0 | 0 | 0 | 0 | 0.48 | 0 | 0.48 | 0 | -2.01 | 0 | -1.53 | 0 | 0.03 | -22.9 |
| 2019 (6) | 10.01 | -8.42 | 2.83 | 18.41 | 0 | 0 | 0 | 0 | 22.6 | -13.54 | -2.86 | 0 | 4.25 | -9.77 | 18.81 | 4.37 | 2.45 | -33.6 | 0 | 0 | 0 | 0 | 0.06 | -78.57 | 12.5 | 0.0 | 0.01 | 0 | 0.06 | 0 | -2.9 | 0 | -2.83 | 0 | -2.64 | 0 | -5.54 | 0 | 0.04 | 18.71 |
| 2018 (5) | 10.93 | 1.96 | 2.39 | -1.24 | 0 | 0 | 0 | 0 | 26.14 | 1.08 | 0.37 | 0 | 4.71 | -16.04 | 18.02 | -16.94 | 3.69 | 0.82 | 0 | 0 | 0 | 0 | 0.28 | -6.67 | 12.5 | -4.07 | 0 | 0 | 0 | 0 | 0.07 | 0 | 0.07 | 0 | -1.81 | 0 | -1.74 | 0 | 0.04 | -19.09 |
| 2017 (4) | 10.72 | 1.61 | 2.42 | -26.44 | 0 | 0 | 0 | 0 | 25.86 | -22.44 | -1.9 | 0 | 5.61 | -19.74 | 21.69 | 3.47 | 3.66 | 18.45 | 0 | 0 | 0 | 0 | 0.3 | -28.57 | 13.03 | -1.59 | 0 | 0 | 0 | 0 | -1.94 | 0 | -1.94 | 0 | -0.91 | 0 | -2.85 | 0 | 0.05 | -1.25 |
| 2016 (3) | 10.55 | -10.21 | 3.29 | -38.73 | 0 | 0 | 0 | 0 | 33.34 | -2.0 | -0.87 | 0 | 6.99 | 9.73 | 20.97 | 11.97 | 3.09 | 3.0 | 0 | 0 | 0 | 0 | 0.42 | 35.48 | 13.24 | -0.15 | 0 | 0 | 0 | 0 | -0.9 | 0 | -0.9 | 0 | -0.53 | 0 | -1.43 | 0 | 0.05 | 61.89 |
| 2015 (2) | 11.75 | -8.49 | 5.37 | -15.03 | 0.14 | -96.46 | 0 | 0 | 34.02 | 15.44 | -1.36 | 0 | 6.37 | -15.85 | 18.72 | -27.11 | 3.0 | -30.72 | 0.53 | 29.27 | 0 | 0 | 0.31 | -56.34 | 13.26 | -0.15 | 0 | 0 | 0 | 0 | -1.38 | 0 | -1.38 | 0 | 1.27 | -38.05 | -0.11 | 0 | 0.03 | 52.3 |
| 2014 (1) | 12.84 | -31.04 | 6.32 | 253.07 | 3.96 | 140.0 | 0 | 0 | 29.47 | 7.71 | -0.43 | 0 | 7.57 | 23.29 | 25.69 | 14.46 | 4.33 | -23.77 | 0.41 | 925.0 | 0 | 0 | 0.71 | -22.83 | 13.28 | 14.38 | 0 | 0 | 0 | 0 | -0.77 | 0 | -0.77 | 0 | 2.05 | 100.98 | 1.28 | 0 | 0.02 | 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) | 10.73 | -2.98 | 8.6 | 1.48 | -29.52 | 0 | 0.16 | 0.0 | -54.29 | 0 | 0 | 0 | 6.75 | 0.9 | 26.88 | 0.31 | -31.11 | 106.67 | 7.37 | -2.38 | 53.86 | 30.52 | -8.16 | 21.24 | 3.1 | 4.03 | 0.0 | 0 | 0 | 0 | 1.06 | -3.64 | -13.11 | 0.01 | -50.0 | -66.67 | 14.36 | 0.0 | -0.42 | 0.11 | 0.0 | 83.33 | 0.26 | 0.0 | 0 | 1.05 | 40.0 | 156.1 | 1.42 | 26.79 | 202.13 | -1.21 | -12.04 | 3.97 | -0.16 | 51.52 | 81.18 | 0.04 | 0.84 | -7.6 |
| 24Q2 (19) | 11.06 | 11.72 | 5.43 | 2.1 | 59.09 | 110.0 | 0.16 | 0.0 | -78.67 | 0 | 0 | 0 | 6.69 | 24.12 | 39.96 | 0.45 | 60.71 | 246.15 | 7.55 | 22.76 | 84.15 | 33.23 | 12.44 | 47.92 | 2.98 | -9.42 | 0.0 | 0 | 0 | 0 | 1.1 | -3.51 | -12.7 | 0.02 | 0.0 | 0.0 | 14.36 | 0.0 | 1.2 | 0.11 | 83.33 | 83.33 | 0.26 | 0 | 0 | 0.75 | 0.0 | 188.46 | 1.12 | 38.27 | 250.0 | -1.08 | 12.2 | 41.94 | -0.33 | 31.25 | 79.38 | 0.04 | 2.58 | -11.24 |
| 24Q1 (18) | 9.9 | -8.84 | -5.71 | 1.32 | -27.07 | 10.92 | 0.16 | 0.0 | -89.12 | 0 | 0 | 0 | 5.39 | 1.32 | 20.04 | 0.28 | 366.67 | 115.38 | 6.15 | 9.43 | 49.27 | 29.55 | 4.7 | 30.26 | 3.29 | 0.3 | 3.13 | 0 | 0 | 0 | 1.14 | -3.39 | -12.31 | 0.02 | 0.0 | -33.33 | 14.36 | 0.0 | 4.28 | 0.06 | 0.0 | -64.71 | 0 | 0 | -100.0 | 0.75 | 56.25 | 167.57 | 0.81 | 52.83 | 350.0 | -1.23 | 32.04 | 18.0 | -0.48 | 63.91 | 81.61 | 0.04 | -1.4 | -16.02 |
| 23Q4 (17) | 10.86 | 9.92 | -5.89 | 1.81 | 0 | 96.74 | 0.16 | -54.29 | 0.0 | 0 | 0 | 0 | 5.32 | 0.0 | 19.82 | 0.06 | -60.0 | 123.08 | 5.62 | 17.33 | 30.39 | 28.23 | 12.14 | 20.57 | 3.28 | 5.81 | 10.07 | 0 | 0 | 0 | 1.18 | -3.28 | -73.48 | 0.02 | -33.33 | -33.33 | 14.36 | -0.42 | 6.13 | 0.06 | 0.0 | -64.71 | 0 | 0 | -100.0 | 0.48 | 17.07 | 139.02 | 0.53 | 12.77 | 783.33 | -1.81 | -43.65 | -16.77 | -1.33 | -56.47 | 52.16 | 0.04 | -9.4 | -17.14 |
| 23Q3 (16) | 9.88 | -5.82 | -10.75 | 0 | -100.0 | 0 | 0.35 | -53.33 | 118.75 | 0 | 0 | 0 | 5.32 | 11.3 | 17.18 | 0.15 | 15.38 | -25.0 | 4.79 | 16.83 | 11.14 | 25.17 | 12.04 | 10.79 | 3.1 | 4.03 | 5.08 | 0 | 0 | -100.0 | 1.22 | -3.17 | -72.77 | 0.03 | 50.0 | 0.0 | 14.42 | 1.62 | 6.58 | 0.06 | 0.0 | -64.71 | 0 | 0 | -100.0 | 0.41 | 57.69 | -21.15 | 0.47 | 46.88 | -74.03 | -1.26 | 32.26 | 55.0 | -0.85 | 46.88 | 62.72 | 0.05 | -3.13 | -12.92 |
| 23Q2 (15) | 10.49 | -0.1 | -4.9 | 1.0 | -15.97 | 0 | 0.75 | -48.98 | 368.75 | 0 | 0 | 0 | 4.78 | 6.46 | 1.92 | 0.13 | 0.0 | -18.75 | 4.1 | -0.49 | 3.02 | 22.47 | -0.98 | 8.83 | 2.98 | -6.58 | 4.93 | 0 | 0 | -100.0 | 1.26 | -3.08 | -72.0 | 0.02 | -33.33 | -33.33 | 14.19 | 3.05 | 4.8 | 0.06 | -64.71 | -64.71 | 0 | -100.0 | -100.0 | 0.26 | 123.42 | -18.75 | 0.32 | 77.78 | -80.12 | -1.86 | -24.0 | 38.0 | -1.6 | 38.7 | 40.3 | 0.05 | -2.95 | -6.14 |
| 23Q1 (14) | 10.5 | -9.01 | 1.55 | 1.19 | 29.35 | 19.0 | 1.47 | 818.75 | 818.75 | 0 | 0 | 0 | 4.49 | 1.13 | -5.27 | 0.13 | 150.0 | -18.75 | 4.12 | -4.41 | -13.63 | 22.69 | -3.09 | -3.07 | 3.19 | 7.05 | 5.28 | 0 | 0 | -100.0 | 1.3 | -70.79 | -71.24 | 0.03 | 0.0 | -25.0 | 13.77 | 1.77 | 6.83 | 0.17 | 0.0 | 240.0 | 1.12 | 0.0 | 0 | -1.11 | 9.76 | -178.72 | 0.18 | 200.0 | -87.59 | -1.5 | 3.23 | 45.26 | -2.61 | 6.12 | -96.24 | 0.05 | -2.72 | -2.33 |
| 22Q4 (13) | 11.54 | 4.25 | -1.87 | 0.92 | 0 | -57.01 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 4.44 | -2.2 | -11.2 | -0.26 | -230.0 | -204.0 | 4.31 | 0.0 | -2.93 | 23.41 | 3.04 | 11.04 | 2.98 | 1.02 | -5.7 | 0 | -100.0 | 0 | 4.45 | -0.67 | -2.2 | 0.03 | 0.0 | -40.0 | 13.53 | 0.0 | 4.97 | 0.17 | 0.0 | 240.0 | 1.12 | 0.0 | 0 | -1.23 | -336.54 | -199.19 | 0.06 | -96.69 | -95.35 | -1.55 | 44.64 | 54.01 | -2.78 | -21.93 | -30.52 | 0.05 | -4.78 | 0.77 |
| 22Q3 (12) | 11.07 | 0.36 | 2.59 | 0 | 0 | -100.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 4.54 | -3.2 | -6.39 | 0.2 | 25.0 | -16.67 | 4.31 | 8.29 | 1.17 | 22.72 | 10.06 | 9.23 | 2.95 | 3.87 | -1.99 | 0.04 | 0.0 | 0 | 4.48 | -0.44 | -4.27 | 0.03 | 0.0 | 0.0 | 13.53 | -0.07 | 5.54 | 0.17 | 0.0 | 240.0 | 1.12 | 0.0 | 0 | 0.52 | 62.5 | -46.94 | 1.81 | 12.42 | 75.73 | -2.8 | 6.67 | 20.23 | -2.28 | 14.93 | 9.88 | 0.05 | 4.41 | 58.5 |
| 22Q2 (11) | 11.03 | 6.67 | 14.06 | 0 | -100.0 | -100.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 4.69 | -1.05 | -19.0 | 0.16 | 0.0 | -56.76 | 3.98 | -16.56 | -25.05 | 20.64 | -11.8 | -20.65 | 2.84 | -6.27 | 1.43 | 0.04 | 0.0 | 0 | 4.5 | -0.44 | -20.91 | 0.03 | -25.0 | -25.0 | 13.54 | 5.04 | 10.44 | 0.17 | 240.0 | 0 | 1.12 | 0 | 0 | 0.32 | -77.3 | -73.11 | 1.61 | 11.03 | 35.29 | -3.0 | -9.49 | 13.04 | -2.68 | -101.5 | -18.58 | 0.05 | 0.98 | 47.47 |
| 22Q1 (10) | 10.34 | -12.07 | 1.97 | 1.0 | -53.27 | 244.83 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 4.74 | -5.2 | -12.55 | 0.16 | -36.0 | -52.94 | 4.77 | 7.43 | 8.66 | 23.41 | 11.02 | 3.75 | 3.03 | -4.11 | 17.44 | 0.04 | 0 | 0 | 4.52 | -0.66 | -20.84 | 0.04 | -20.0 | 0.0 | 12.89 | 0.0 | 5.14 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 1.41 | 13.71 | 71.95 | 1.45 | 12.4 | 76.83 | -2.74 | 18.69 | 15.17 | -1.33 | 37.56 | 44.81 | 0.05 | 0.37 | 45.09 |
| 21Q4 (9) | 11.76 | 8.99 | -5.92 | 2.14 | 107.77 | -55.6 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 5.0 | 3.09 | 13.12 | 0.25 | 4.17 | 108.33 | 4.44 | 4.23 | 4.47 | 21.08 | 1.35 | -5.75 | 3.16 | 4.98 | 18.8 | 0 | 0 | 0 | 4.55 | -2.78 | 0 | 0.05 | 66.67 | 25.0 | 12.89 | 0.55 | 5.14 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 1.24 | 26.53 | 158.33 | 1.29 | 25.24 | 168.75 | -3.37 | 3.99 | -67.66 | -2.13 | 15.81 | -39.22 | 0.05 | 49.78 | 54.24 |
| 21Q3 (8) | 10.79 | 11.58 | -11.34 | 1.03 | -29.45 | -75.71 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 4.85 | -16.23 | 1.46 | 0.24 | -35.14 | -7.69 | 4.26 | -19.77 | 2.4 | 20.80 | -20.05 | -3.05 | 3.01 | 7.5 | 38.71 | 0 | 0 | 0 | 4.68 | -17.75 | 0 | 0.03 | -25.0 | -25.0 | 12.82 | 4.57 | 4.57 | 0.05 | 0 | 0 | 0 | 0 | 0 | 0.98 | -17.65 | 216.13 | 1.03 | -13.45 | 232.26 | -3.51 | -1.74 | -32.95 | -2.53 | -11.95 | -8.58 | 0.03 | -2.86 | 2.17 |
| 21Q2 (7) | 9.67 | -4.64 | -12.65 | 1.46 | 403.45 | -53.65 | 0.16 | 0.0 | 0 | 0 | 0 | 0 | 5.79 | 6.83 | 19.63 | 0.37 | 8.82 | 184.62 | 5.31 | 20.96 | 27.95 | 26.02 | 15.33 | 0 | 2.8 | 8.53 | 16.18 | 0 | 0 | 0 | 5.69 | -0.35 | 0 | 0.04 | 0.0 | -20.0 | 12.26 | 0.0 | -1.92 | 0 | 0 | 0 | 0 | 0 | 0 | 1.19 | 45.12 | 2280.0 | 1.19 | 45.12 | 2280.0 | -3.45 | -6.81 | -13.11 | -2.26 | 6.22 | 24.67 | 0.04 | -0.65 | -13.82 |
| 21Q1 (6) | 10.14 | -18.88 | -7.14 | 0.29 | -93.98 | -92.05 | 0.16 | 0 | 0 | 0 | 0 | 0 | 5.42 | 22.62 | 9.27 | 0.34 | 183.33 | 525.0 | 4.39 | 3.29 | -6.79 | 22.56 | 0.85 | 0 | 2.58 | -3.01 | -20.86 | 0 | 0 | 0 | 5.71 | 0 | 0 | 0.04 | 0.0 | -33.33 | 12.26 | 0.0 | -1.92 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.82 | 70.83 | 127.52 | 0.82 | 70.83 | 128.18 | -3.23 | -60.7 | -17.45 | -2.41 | -57.52 | 57.94 | 0.04 | 6.71 | -15.4 |
| 20Q4 (5) | 12.5 | 2.71 | 24.88 | 4.82 | 13.68 | 70.32 | 0 | 0 | 0 | 0 | 0 | 0 | 4.42 | -7.53 | -8.11 | 0.12 | -53.85 | 104.14 | 4.25 | 2.16 | 0.0 | 22.37 | 4.26 | 0 | 2.66 | 22.58 | 8.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -33.33 | 12.26 | 0.0 | -1.92 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.48 | 54.84 | 116.55 | 0.48 | 54.84 | 116.96 | -2.01 | 23.86 | 23.86 | -1.53 | 34.33 | 72.38 | 0.03 | -0.78 | -22.9 |
| 20Q3 (4) | 12.17 | 9.94 | 0.0 | 4.24 | 34.6 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 4.78 | -1.24 | 0.0 | 0.26 | 100.0 | 0.0 | 4.16 | 0.24 | 0.0 | 21.45 | 0 | 0.0 | 2.17 | -9.96 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -20.0 | 0.0 | 12.26 | -1.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.31 | 520.0 | 0.0 | 0.31 | 520.0 | 0.0 | -2.64 | 13.44 | 0.0 | -2.33 | 22.33 | 0.0 | 0.03 | -18.07 | 0.0 |
