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) | 31.96 | 50.54 | 20.0 | -20.0 | 0 | 0 | 0 | 0 | 117.31 | 4.57 | 14.69 | 28.52 | 22.31 | 4.06 | 19.02 | -0.49 | 29.54 | -20.1 | 11.91 | -1.49 | 5.49 | 561.45 | 0.88 | 3.53 | 9.1 | 9.24 | 8.26 | 16.01 | 0.78 | -60.41 | 30.65 | 49.29 | 39.69 | 34.04 | -0.69 | 0 | 29.96 | 51.7 | 0.01 | -12.3 |
| 2022 (9) | 21.23 | 23.65 | 25.0 | 14.16 | 9.66 | 0 | 0 | 0 | 112.18 | 26.61 | 11.43 | 0 | 21.44 | 20.92 | 19.11 | -4.49 | 36.97 | 25.41 | 12.09 | -1.14 | 0.83 | -93.85 | 0.85 | 7.59 | 8.33 | 2.84 | 7.12 | 0.0 | 1.97 | 49.24 | 20.53 | 94.78 | 29.61 | 56.01 | -0.78 | 0 | 19.75 | 130.46 | 0.01 | 28.57 |
| 2021 (8) | 17.17 | -21.2 | 21.9 | 12.08 | 0 | 0 | 0 | 0 | 88.6 | -3.07 | -0.72 | 0 | 17.73 | -2.85 | 20.01 | 0.23 | 29.48 | 37.5 | 12.23 | -1.37 | 13.49 | -3.51 | 0.79 | -1.25 | 8.1 | 0.0 | 7.12 | 7.07 | 1.32 | 14.78 | 10.54 | -35.22 | 18.98 | -21.15 | -1.97 | 0 | 8.57 | -42.68 | 0.00 | 2176.67 |
| 2020 (7) | 21.79 | 17.28 | 19.54 | -6.86 | 0 | 0 | 0 | 0 | 91.41 | -2.18 | 4.63 | -8.5 | 18.25 | -8.7 | 19.96 | -6.67 | 21.44 | -12.92 | 12.4 | 19.35 | 13.98 | 51.96 | 0.8 | -2.44 | 8.1 | 0.0 | 6.65 | 8.13 | 1.15 | 53.33 | 16.27 | -3.56 | 24.07 | 1.26 | -1.32 | 0 | 14.95 | -4.9 | 0.00 | 0 |
| 2019 (6) | 18.58 | 8.4 | 20.98 | 33.97 | 0 | 0 | 0 | 0 | 93.45 | 12.14 | 5.06 | -13.5 | 19.99 | 21.59 | 21.39 | 8.43 | 24.62 | 2.63 | 10.39 | -28.84 | 9.2 | 35.29 | 0.82 | -3.53 | 8.1 | 0.0 | 6.15 | 10.61 | 0.75 | -9.64 | 16.87 | 1.5 | 23.77 | 3.3 | -1.15 | 0 | 15.72 | -0.95 | -0.00 | 0 |
| 2018 (5) | 17.14 | 22.78 | 15.66 | -7.45 | 4.2 | 0 | 0 | 0 | 83.33 | 6.86 | 5.85 | 1.74 | 16.44 | 8.09 | 19.73 | 1.15 | 23.99 | 27.61 | 14.6 | -4.51 | 6.8 | -38.18 | 0.85 | -1.16 | 8.1 | 0.0 | 5.56 | 11.42 | 0.83 | 93.02 | 16.62 | 5.26 | 23.01 | 8.49 | -0.75 | 0 | 15.87 | 6.08 | -0.00 | 0 |
| 2017 (4) | 13.96 | -29.99 | 16.92 | 0 | 0 | 0 | 0 | 0 | 77.98 | 11.35 | 5.75 | -21.12 | 15.21 | 33.54 | 19.51 | 19.92 | 18.8 | 11.24 | 15.29 | 0 | 11.0 | 0 | 0.86 | -4.44 | 8.1 | 0.12 | 4.99 | 17.14 | 0.43 | 0 | 15.79 | 4.36 | 21.21 | 9.39 | -0.83 | 0 | 14.96 | 1.77 | -0.00 | 0 |
| 2016 (3) | 19.94 | 35.28 | 0 | 0 | 0 | 0 | 0 | 0 | 70.03 | 9.54 | 7.29 | 21.5 | 11.39 | -5.24 | 16.26 | -13.5 | 16.9 | -1.74 | 0 | 0 | 0 | 0 | 0.9 | -10.0 | 8.09 | 0.0 | 4.26 | 16.39 | 0 | 0 | 15.13 | 24.94 | 19.39 | 22.95 | -0.43 | 0 | 14.7 | 20.49 | -0.00 | 0 |
| 2015 (2) | 14.74 | -19.5 | 0 | 0 | 0 | 0 | 0 | 0 | 63.93 | 22.59 | 6.0 | 33.33 | 12.02 | 20.32 | 18.80 | -1.85 | 17.2 | 7.7 | 0 | 0 | 0 | 0 | 1.0 | -2.91 | 8.09 | 1.0 | 3.66 | 14.02 | 0 | 0 | 12.11 | 23.45 | 15.77 | 19.38 | 0.09 | -10.0 | 12.2 | 23.11 | -0.00 | 0 |
| 2014 (1) | 18.31 | 11.37 | 6.0 | -7.69 | 0 | 0 | 0 | 0 | 52.15 | 6.17 | 4.5 | 5.88 | 9.99 | 10.88 | 19.16 | 4.43 | 15.97 | 2.37 | 0 | 0 | 0 | 0 | 1.03 | 11.96 | 8.01 | 1.01 | 3.21 | 15.47 | 0.19 | 0 | 9.81 | 7.45 | 13.21 | 10.92 | 0.1 | 0 | 9.91 | 10.85 | -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) | 43.71 | 20.48 | 45.02 | 24.0 | 42.86 | 14.29 | 0 | 0 | 0 | 0 | 0 | 0 | 34.38 | 5.4 | 5.4 | 4.95 | -19.9 | 2.06 | 28.09 | 1.74 | 1.78 | 23.22 | 0.26 | -1.45 | 30.48 | 1.46 | -0.94 | 11.8 | -0.76 | -1.09 | 0 | -100.0 | -100.0 | 1.34 | 35.35 | 48.89 | 9.42 | 2.73 | 4.2 | 9.73 | 0.0 | 17.8 | 0.69 | 0.0 | -11.54 | 38.11 | 14.93 | 37.04 | 48.53 | 11.36 | 31.66 | 0.22 | -63.93 | -40.54 | 38.33 | 13.5 | 36.02 | 0.01 | 2.07 | -4.37 |
| 24Q2 (19) | 36.28 | -0.36 | 44.48 | 16.8 | -13.85 | -11.58 | 0 | 0 | -100.0 | 0 | 0 | 0 | 32.62 | 27.22 | 5.94 | 6.18 | 23.85 | 27.42 | 27.61 | 24.2 | 4.78 | 23.16 | 22.29 | 1.37 | 30.04 | -3.93 | -10.17 | 11.89 | -0.25 | -0.59 | 4.24 | -22.34 | -62.44 | 0.99 | 8.79 | 11.24 | 9.17 | 0.77 | 4.56 | 9.73 | 17.8 | 17.8 | 0.69 | -11.54 | -11.54 | 33.16 | 16.93 | 44.43 | 43.58 | 16.52 | 36.14 | 0.61 | 32.61 | 222.0 | 33.77 | 17.18 | 50.36 | 0.01 | 0.04 | -0.15 |
| 24Q1 (18) | 36.41 | 13.92 | 66.41 | 19.5 | -2.5 | -43.48 | 0 | 0 | 0 | 0 | 0 | 0 | 25.64 | -9.43 | 0.2 | 4.99 | 75.7 | 133.18 | 22.23 | -0.36 | -0.36 | 18.94 | -0.4 | -2.38 | 31.27 | 5.86 | -11.79 | 11.92 | 0.08 | -0.83 | 5.46 | -0.55 | 702.94 | 0.91 | 3.41 | 5.81 | 9.1 | 0.0 | 8.98 | 8.26 | 0.0 | 16.01 | 0.78 | 0.0 | -60.41 | 28.36 | -7.47 | 53.38 | 37.4 | -5.77 | 35.65 | 0.46 | 166.67 | 169.7 | 28.82 | -3.81 | 61.64 | 0.01 | 16.28 | -19.49 |
| 23Q4 (17) | 31.96 | 6.04 | 50.54 | 20.0 | -4.76 | -20.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 28.31 | -13.21 | 0.68 | 2.84 | -41.44 | 60.45 | 22.31 | -19.17 | 4.06 | 19.02 | -19.3 | -0.49 | 29.54 | -4.0 | -20.1 | 11.91 | -0.17 | -1.49 | 5.49 | -15.28 | 561.45 | 0.88 | -2.22 | 3.53 | 9.1 | 0.66 | 9.24 | 8.26 | 0.0 | 16.01 | 0.78 | 0.0 | -60.41 | 30.65 | 10.21 | 49.29 | 39.69 | 7.68 | 34.04 | -0.69 | -286.49 | 11.54 | 29.96 | 6.32 | 51.7 | 0.01 | -19.45 | -12.3 |
| 23Q3 (16) | 30.14 | 20.03 | 86.05 | 21.0 | 10.53 | 50.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 32.62 | 5.94 | 5.87 | 4.85 | 0.0 | -0.61 | 27.6 | 4.74 | 3.1 | 23.57 | 3.13 | -6.57 | 30.77 | -7.98 | -20.04 | 11.93 | -0.25 | -1.32 | 6.48 | -42.6 | -53.68 | 0.9 | 1.12 | 1.12 | 9.04 | 3.08 | 11.6 | 8.26 | 0.0 | 16.01 | 0.78 | 0.0 | -60.41 | 27.81 | 21.12 | 48.4 | 36.86 | 15.15 | 32.45 | 0.37 | 174.0 | 172.55 | 28.18 | 25.47 | 54.58 | 0.01 | 6.57 | -1.94 |
| 23Q2 (15) | 25.11 | 14.76 | 50.0 | 19.0 | -44.93 | 31.03 | 0.52 | 0 | -95.71 | 0 | 0 | 0 | 30.79 | 20.32 | 1.08 | 4.85 | 126.64 | 38.57 | 26.35 | 18.11 | 7.42 | 22.85 | 17.77 | -8.59 | 33.44 | -5.67 | -7.75 | 11.96 | -0.5 | -1.56 | 11.29 | 1560.29 | -20.16 | 0.89 | 3.49 | 3.49 | 8.77 | 5.03 | 8.27 | 8.26 | 16.01 | 16.01 | 0.78 | -60.41 | -60.41 | 22.96 | 24.18 | 65.66 | 32.01 | 16.1 | 39.48 | -0.5 | 24.24 | 61.83 | 22.46 | 25.97 | 78.96 | 0.01 | -19.34 | -13.55 |
| 23Q1 (14) | 21.88 | 3.06 | 73.24 | 34.5 | 38.0 | 165.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 25.59 | -9.0 | 12.29 | 2.14 | 20.9 | 67.19 | 22.31 | 4.06 | 10.56 | 19.40 | 1.52 | -14.63 | 35.45 | -4.11 | 3.72 | 12.02 | -0.58 | -1.31 | 0.68 | -18.07 | -93.98 | 0.86 | 1.18 | 1.18 | 8.35 | 0.24 | 3.09 | 7.12 | 0.0 | 0.0 | 1.97 | 0.0 | 49.24 | 18.49 | -9.94 | 56.43 | 27.57 | -6.89 | 36.08 | -0.66 | 15.38 | 51.82 | 17.83 | -9.72 | 70.62 | 0.01 | 26.66 | 31.35 |
| 22Q4 (13) | 21.23 | 31.05 | 23.65 | 25.0 | 78.57 | 14.16 | 9.66 | -20.43 | 0 | 0 | 0 | 0 | 28.12 | -8.73 | 27.41 | 1.77 | -63.73 | 177.29 | 21.44 | -19.91 | 20.92 | 19.11 | -24.23 | -4.49 | 36.97 | -3.92 | 25.41 | 12.09 | 0.0 | -1.14 | 0.83 | -94.07 | -93.85 | 0.85 | -4.49 | 7.59 | 8.33 | 2.84 | 2.84 | 7.12 | 0.0 | 0.0 | 1.97 | 0.0 | 49.24 | 20.53 | 9.55 | 94.78 | 29.61 | 6.4 | 56.01 | -0.78 | -52.94 | 60.41 | 19.75 | 8.34 | 130.46 | 0.01 | -9.93 | 28.57 |
| 22Q3 (12) | 16.2 | -3.23 | -16.45 | 14.0 | -3.45 | -37.78 | 12.14 | 0.25 | 0 | 0 | 0 | 0 | 30.81 | 1.15 | 35.13 | 4.88 | 39.43 | 876.0 | 26.77 | 9.13 | 46.52 | 25.22 | 0.9 | 26.6 | 38.48 | 6.15 | 52.16 | 12.09 | -0.49 | -1.31 | 13.99 | -1.06 | 2.79 | 0.89 | 3.49 | 11.25 | 8.1 | 0.0 | 0.0 | 7.12 | 0.0 | 0.0 | 1.97 | 0.0 | 49.24 | 18.74 | 35.21 | 46.06 | 27.83 | 21.26 | 30.84 | -0.51 | 61.07 | 73.16 | 18.23 | 45.26 | 66.79 | 0.01 | -6.05 | 276.79 |
| 22Q2 (11) | 16.74 | 32.54 | -18.9 | 14.5 | 11.54 | -21.62 | 12.11 | 0.33 | 0 | 0 | 0 | 0 | 30.46 | 33.66 | 44.16 | 3.5 | 173.44 | 929.41 | 24.53 | 21.56 | 46.36 | 25.00 | 10.0 | 42.91 | 36.25 | 6.06 | 53.73 | 12.15 | -0.25 | -1.06 | 14.14 | 25.13 | 2.91 | 0.86 | 1.18 | 11.69 | 8.1 | 0.0 | 0.0 | 7.12 | 0.0 | 7.07 | 1.97 | 49.24 | 71.3 | 13.86 | 17.26 | 6.86 | 22.95 | 13.28 | 10.5 | -1.31 | 4.38 | 26.4 | 12.55 | 20.1 | 12.15 | 0.01 | 22.55 | 535.46 |
| 22Q1 (10) | 12.63 | -26.44 | -40.14 | 13.0 | -40.64 | -31.83 | 12.07 | 0 | 0 | 0 | 0 | 0 | 22.79 | 3.26 | 0.84 | 1.28 | 155.9 | 75.34 | 20.18 | 13.82 | 17.12 | 22.73 | 13.57 | 24.96 | 34.18 | 15.94 | 55.22 | 12.18 | -0.41 | -1.54 | 11.3 | -16.23 | -18.41 | 0.85 | 7.59 | 8.97 | 8.1 | 0.0 | 0.0 | 7.12 | 0.0 | 7.07 | 1.32 | 0.0 | 14.78 | 11.82 | 12.14 | -6.34 | 20.26 | 6.74 | -0.83 | -1.37 | 30.46 | 9.87 | 10.45 | 21.94 | -5.86 | 0.01 | 23.97 | 2485.79 |
| 21Q4 (9) | 17.17 | -11.45 | -21.2 | 21.9 | -2.67 | 12.08 | 0 | 0 | 0 | 0 | 0 | 0 | 22.07 | -3.2 | -12.32 | -2.29 | -558.0 | -318.1 | 17.73 | -2.96 | -2.85 | 20.01 | 0.44 | 0.24 | 29.48 | 16.57 | 37.5 | 12.23 | -0.16 | -1.37 | 13.49 | -0.88 | -3.51 | 0.79 | -1.25 | -1.25 | 8.1 | 0.0 | 0.0 | 7.12 | 0.0 | 7.07 | 1.32 | 0.0 | 14.78 | 10.54 | -17.85 | -35.22 | 18.98 | -10.77 | -21.15 | -1.97 | -3.68 | -49.24 | 8.57 | -21.59 | -42.68 | 0.00 | 163.96 | 2176.67 |
| 21Q3 (8) | 19.39 | -6.06 | 6.71 | 22.5 | 21.62 | 24.45 | 0 | 0 | 0 | 0 | 0 | 0 | 22.8 | 7.9 | -15.27 | 0.5 | 47.06 | -78.63 | 18.27 | 9.01 | -13.08 | 19.92 | 13.9 | -12.91 | 25.29 | 7.25 | 16.71 | 12.25 | -0.24 | 18.93 | 13.61 | -0.95 | -12.7 | 0.8 | 3.9 | 2.56 | 8.1 | 0.0 | 0.0 | 7.12 | 7.07 | 7.07 | 1.32 | 14.78 | 14.78 | 12.83 | -1.08 | -15.65 | 21.27 | 2.41 | -7.56 | -1.9 | -6.74 | -31.03 | 10.93 | -2.32 | -20.57 | 0.00 | 58.45 | 164.43 |
| 21Q2 (7) | 20.64 | -2.18 | 39.18 | 18.5 | -2.99 | 20.99 | 0 | 0 | 0 | 0 | 0 | 0 | 21.13 | -6.5 | 5.39 | 0.34 | -53.42 | -58.54 | 16.76 | -2.73 | -5.74 | 17.49 | -3.82 | 0 | 23.58 | 7.08 | 6.12 | 12.28 | -0.73 | 18.65 | 13.74 | -0.79 | -3.31 | 0.77 | -1.28 | -1.28 | 8.1 | 0.0 | 0.0 | 6.65 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 12.97 | 2.77 | 0.78 | 20.77 | 1.66 | 0.48 | -1.78 | -17.11 | -17.88 | 11.19 | 0.81 | -1.5 | 0.00 | 398.69 | 145.48 |
| 21Q1 (6) | 21.1 | -3.17 | -8.38 | 19.07 | -2.41 | 65.83 | 0 | 0 | 0 | 0 | 0 | 0 | 22.6 | -10.21 | 17.16 | 0.73 | -30.48 | 78.05 | 17.23 | -5.59 | 17.21 | 18.19 | -8.89 | 0 | 22.02 | 2.71 | 0.0 | 12.37 | -0.24 | 19.29 | 13.85 | -0.93 | -21.71 | 0.78 | -2.5 | 0.0 | 8.1 | 0.0 | 0.0 | 6.65 | 0.0 | 8.13 | 1.15 | 0.0 | 53.33 | 12.62 | -22.43 | -2.55 | 20.43 | -15.12 | 2.92 | -1.52 | -15.15 | -18.75 | 11.1 | -25.75 | -4.88 | 0.00 | 9.15 | 112.37 |
| 20Q4 (5) | 21.79 | 19.92 | 17.28 | 19.54 | 8.08 | -6.86 | 0 | 0 | 0 | 0 | 0 | 0 | 25.17 | -6.47 | -1.79 | 1.05 | -55.13 | 225.0 | 18.25 | -13.18 | -8.7 | 19.96 | -12.74 | 0 | 21.44 | -1.06 | -12.92 | 12.4 | 20.39 | 19.35 | 13.98 | -10.33 | 51.96 | 0.8 | 2.56 | -2.44 | 8.1 | 0.0 | 0.0 | 6.65 | 0.0 | 8.13 | 1.15 | 0.0 | 53.33 | 16.27 | 6.97 | -3.56 | 24.07 | 4.61 | 1.26 | -1.32 | 8.97 | -14.78 | 14.95 | 8.65 | -4.9 | 0.00 | 107.47 | 109.77 |
| 20Q3 (4) | 18.17 | 22.52 | 0.0 | 18.08 | 18.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 26.91 | 34.21 | 0.0 | 2.34 | 185.37 | 0.0 | 21.02 | 18.22 | 0.0 | 22.88 | 0 | 0.0 | 21.67 | -2.48 | 0.0 | 10.3 | -0.48 | 0.0 | 15.59 | 9.71 | 0.0 | 0.78 | 0.0 | 0.0 | 8.1 | 0.0 | 0.0 | 6.65 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 15.21 | 18.18 | 0.0 | 23.01 | 11.32 | 0.0 | -1.45 | 3.97 | 0.0 | 13.76 | 21.13 | 0.0 | -0.00 | -11.84 | 0.0 |
