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) | 41.56 | 25.29 | 3.41 | -25.87 | 0.57 | -95.56 | 0 | 0 | 120.63 | 0.26 | 22.98 | -12.09 | 26.6 | -0.97 | 22.05 | -1.22 | 24.81 | -25.83 | 0.15 | 7.14 | 3.43 | -19.48 | 0.13 | 30.0 | 14.08 | 2.92 | 10.11 | 34.98 | 2.76 | 253.85 | 36.31 | 5.25 | 49.19 | 14.98 | -1.98 | 0 | 34.33 | 9.68 | 0.07 | -22.28 |
| 2022 (9) | 33.17 | 25.26 | 4.6 | -39.71 | 12.83 | 12730.0 | 0 | 0 | 120.32 | 36.71 | 26.14 | 118.56 | 26.86 | 16.38 | 22.32 | -14.87 | 33.45 | 26.37 | 0.14 | 0.0 | 4.26 | -81.47 | 0.1 | -16.67 | 13.68 | 11.86 | 7.49 | 21.39 | 0.78 | 8.33 | 34.5 | 89.25 | 42.78 | 70.3 | -3.2 | 0 | 31.3 | 91.91 | 0.09 | -23.08 |
| 2021 (8) | 26.48 | -14.39 | 7.63 | 1426.0 | 0.1 | -75.0 | 0 | 0 | 88.01 | 28.58 | 11.96 | 19.6 | 23.08 | 28.58 | 26.22 | 0.0 | 26.47 | 59.36 | 0.14 | 0 | 22.99 | 3.51 | 0.12 | -29.41 | 12.23 | 1.07 | 6.17 | 16.42 | 0.72 | -20.0 | 18.23 | 27.48 | 25.12 | 22.54 | -1.92 | 0 | 16.31 | 20.1 | 0.12 | -4.09 |
| 2020 (7) | 30.93 | 85.99 | 0.5 | 0 | 0.4 | 0 | 0 | 0 | 68.45 | 24.7 | 10.0 | 28.04 | 17.95 | 16.94 | 26.22 | -6.23 | 16.61 | 27.28 | 0 | 0 | 22.21 | 0 | 0.17 | 30.77 | 12.1 | 0.0 | 5.3 | 17.26 | 0.9 | 60.71 | 14.3 | 24.67 | 20.5 | 23.87 | -0.72 | 0 | 13.58 | 28.48 | 0.12 | 0 |
| 2019 (6) | 16.63 | 7.64 | 0 | 0 | 0 | 0 | 0 | 0 | 54.89 | 17.24 | 7.81 | 58.1 | 15.35 | 17.9 | 27.97 | 0.56 | 13.05 | -2.83 | 0 | 0 | 0 | 0 | 0.13 | -7.14 | 12.1 | 9.9 | 4.52 | 12.44 | 0.56 | 47.37 | 11.47 | 32.75 | 16.55 | 26.92 | -0.9 | 0 | 10.57 | 30.82 | 0.00 | 0 |
| 2018 (5) | 15.45 | 34.7 | 0 | 0 | 0 | 0 | 0 | 0 | 46.82 | 27.85 | 4.94 | 112.02 | 13.02 | 35.91 | 27.81 | 6.3 | 13.43 | 9.19 | 0 | 0 | 6.94 | 0 | 0.14 | 27.27 | 11.01 | 3.57 | 4.02 | 6.07 | 0.38 | 52.0 | 8.64 | 39.58 | 13.04 | 27.47 | -0.56 | 0 | 8.08 | 39.07 | 0.00 | 0 |
| 2017 (4) | 11.47 | -17.6 | 2.92 | 0 | 0 | 0 | 0 | 0 | 36.62 | 8.12 | 2.33 | -4.51 | 9.58 | -1.54 | 26.16 | -8.94 | 12.3 | 42.69 | 0 | 0 | 0 | 0 | 0.11 | 83.33 | 10.63 | 0.0 | 3.79 | 6.76 | 0.25 | 177.78 | 6.19 | -4.03 | 10.23 | 1.39 | -0.38 | 0 | 5.81 | -6.29 | 0.00 | 0 |
| 2016 (3) | 13.92 | 15.9 | 0 | 0 | 0 | 0 | 0 | 0 | 33.87 | 2.33 | 2.44 | 7.96 | 9.73 | 15.15 | 28.73 | 12.53 | 8.62 | 2.5 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 10.63 | 0.0 | 3.55 | 6.93 | 0.09 | 0.0 | 6.45 | -6.25 | 10.09 | -1.94 | -0.25 | 0 | 6.2 | -15.07 | 0.00 | 0 |
| 2015 (2) | 12.01 | 21.56 | 0.5 | 0 | 0 | 0 | 0 | 0 | 33.1 | -10.88 | 2.26 | -44.47 | 8.45 | -11.7 | 25.53 | -0.93 | 8.41 | -4.1 | 0 | 0 | 0 | 0 | 0.06 | 0.0 | 10.63 | -0.47 | 3.32 | 14.09 | 0.09 | 0.0 | 6.88 | -24.48 | 10.29 | -15.1 | 0.42 | -31.15 | 7.3 | -24.9 | 0.00 | 0 |
| 2014 (1) | 9.88 | 22.28 | 0 | 0 | 0 | 0 | 0 | 0 | 37.14 | 4.56 | 4.07 | 40.83 | 9.57 | -2.84 | 25.77 | -7.08 | 8.77 | 10.04 | 0 | 0 | 0 | 0 | 0.06 | -25.0 | 10.68 | 0.0 | 2.91 | 10.65 | 0.09 | 0.0 | 9.11 | 10.29 | 12.12 | 10.38 | 0.61 | 916.67 | 9.72 | 16.83 | 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) | 34.07 | -34.05 | 0.41 | 0.7 | -83.09 | -75.35 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 35.93 | 5.65 | 9.68 | 7.7 | -9.62 | 2.12 | 32.62 | 5.7 | 19.62 | 25.13 | 3.12 | 13.92 | 31.0 | 11.07 | 13.18 | 0.17 | 6.25 | 13.33 | 0 | -100.0 | -100.0 | 0.15 | 7.14 | 7.14 | 14.29 | 0.0 | 1.49 | 12.4 | 0.0 | 22.65 | 1.98 | 0.0 | -28.26 | 27.92 | 40.8 | -11.84 | 42.3 | 23.65 | -5.05 | 1.13 | 5.61 | 155.67 | 29.05 | 39.0 | -1.99 | 0.01 | -16.16 | -81.63 |
| 24Q2 (19) | 51.66 | 1.18 | 10.34 | 4.14 | -1.66 | 32.27 | 0.56 | -1.75 | -53.33 | 0 | 0 | 0 | 34.01 | 18.75 | 19.8 | 8.52 | 19.83 | 49.47 | 30.86 | 16.15 | 41.56 | 24.37 | 10.99 | 37.86 | 27.91 | 11.51 | 0.25 | 0.16 | -5.88 | 23.08 | 3.17 | -3.65 | -14.32 | 0.14 | -17.65 | 55.56 | 14.29 | 1.49 | 1.64 | 12.4 | 22.65 | 22.65 | 1.98 | -28.26 | -28.26 | 19.83 | -32.41 | -17.82 | 34.21 | -18.97 | -7.54 | 1.07 | 272.58 | 144.77 | 20.9 | -27.23 | -3.86 | 0.02 | -77.15 | -79.59 |
| 24Q1 (18) | 51.06 | 22.86 | 31.29 | 4.21 | 23.46 | 83.04 | 0.57 | 0.0 | -93.6 | 0 | 0 | 0 | 28.64 | -8.29 | 1.38 | 7.11 | 48.43 | 43.93 | 26.57 | -0.11 | 24.74 | 21.96 | -0.43 | 27.24 | 25.03 | 0.89 | -17.28 | 0.17 | 13.33 | 21.43 | 3.29 | -4.08 | -16.71 | 0.17 | 30.77 | 70.0 | 14.08 | 0.0 | 1.96 | 10.11 | 0.0 | 34.98 | 2.76 | 0.0 | 253.85 | 29.34 | -19.2 | 27.4 | 42.22 | -14.17 | 34.89 | -0.62 | 68.69 | 76.25 | 28.72 | -16.34 | 40.65 | 0.07 | 3.53 | -25.19 |
| 23Q4 (17) | 41.56 | 22.49 | 25.29 | 3.41 | 20.07 | -25.87 | 0.57 | 1.79 | -95.56 | 0 | 0 | 0 | 31.23 | -4.67 | -8.76 | 4.79 | -36.47 | -31.18 | 26.6 | -2.46 | -0.97 | 22.05 | -0.03 | -1.22 | 24.81 | -9.42 | -25.83 | 0.15 | 0.0 | 7.14 | 3.43 | 0.88 | -19.48 | 0.13 | -7.14 | 30.0 | 14.08 | 0.0 | 2.92 | 10.11 | 0.0 | 34.98 | 2.76 | 0.0 | 253.85 | 36.31 | 14.65 | 5.25 | 49.19 | 10.42 | 14.98 | -1.98 | 2.46 | 38.12 | 34.33 | 15.82 | 9.68 | 0.07 | -7.4 | -22.28 |
| 23Q3 (16) | 33.93 | -27.53 | 39.4 | 2.84 | -9.27 | -54.56 | 0.56 | -53.33 | -26.32 | 0 | 0 | 0 | 32.76 | 15.39 | 0.92 | 7.54 | 32.28 | -6.34 | 27.27 | 25.09 | -1.02 | 22.06 | 24.79 | -11.41 | 27.39 | -1.62 | -20.31 | 0.15 | 15.38 | 7.14 | 3.4 | -8.11 | -83.57 | 0.14 | 55.56 | 16.67 | 14.08 | 0.14 | 4.07 | 10.11 | 0.0 | 34.98 | 2.76 | 0.0 | 253.85 | 31.67 | 31.25 | 15.29 | 44.55 | 20.41 | 24.62 | -2.03 | 15.06 | 39.04 | 29.64 | 36.34 | 22.78 | 0.08 | -6.84 | -25.51 |
| 23Q2 (15) | 46.82 | 20.39 | 119.19 | 3.13 | 36.09 | 36.09 | 1.2 | -86.53 | 300.0 | 0 | 0 | 0 | 28.39 | 0.5 | -0.39 | 5.7 | 15.38 | -12.71 | 21.8 | 2.35 | -19.68 | 17.68 | 2.44 | -33.95 | 27.84 | -8.0 | -14.63 | 0.13 | -7.14 | -7.14 | 3.7 | -6.33 | -84.22 | 0.09 | -10.0 | -25.0 | 14.06 | 1.81 | 4.54 | 10.11 | 34.98 | 34.98 | 2.76 | 253.85 | 253.85 | 24.13 | 4.78 | 24.25 | 37.0 | 18.21 | 33.57 | -2.39 | 8.43 | 10.82 | 21.74 | 6.46 | 29.87 | 0.08 | -16.23 | -27.92 |
| 23Q1 (14) | 38.89 | 17.24 | 80.38 | 2.3 | -50.0 | -74.84 | 8.91 | -30.55 | 4355.0 | 0 | 0 | 0 | 28.25 | -17.47 | 12.42 | 4.94 | -29.02 | 7.39 | 21.3 | -20.7 | -11.65 | 17.26 | -22.7 | -32.3 | 30.26 | -9.54 | 5.84 | 0.14 | 0.0 | 0.0 | 3.95 | -7.28 | -82.8 | 0.1 | 0.0 | 11.11 | 13.81 | 0.95 | 12.92 | 7.49 | 0.0 | 21.39 | 0.78 | 0.0 | 8.33 | 23.03 | -33.25 | 48.58 | 31.3 | -26.83 | 39.79 | -2.61 | 18.44 | -48.3 | 20.42 | -34.76 | 48.62 | 0.10 | 7.55 | -22.61 |
| 22Q4 (13) | 33.17 | 36.28 | 25.26 | 4.6 | -26.4 | -39.71 | 12.83 | 1588.16 | 12730.0 | 0 | 0 | 0 | 34.23 | 5.45 | 39.37 | 6.96 | -13.54 | 109.01 | 26.86 | -2.5 | 16.38 | 22.32 | -10.34 | -14.87 | 33.45 | -2.68 | 26.37 | 0.14 | 0.0 | 0.0 | 4.26 | -79.42 | -81.47 | 0.1 | -16.67 | -16.67 | 13.68 | 1.11 | 11.86 | 7.49 | 0.0 | 21.39 | 0.78 | 0.0 | 8.33 | 34.5 | 25.59 | 89.25 | 42.78 | 19.66 | 70.3 | -3.2 | 3.9 | -66.67 | 31.3 | 29.66 | 91.91 | 0.09 | -11.25 | -23.08 |
| 22Q3 (12) | 24.34 | 13.95 | -6.46 | 6.25 | 171.74 | 78.57 | 0.76 | 153.33 | 0 | 0 | 0 | 0 | 32.46 | 13.89 | 39.79 | 8.05 | 23.28 | 107.47 | 27.55 | 1.51 | 24.77 | 24.90 | -6.97 | -9.13 | 34.37 | 5.4 | 46.82 | 0.14 | 0.0 | 0.0 | 20.7 | -11.69 | -10.35 | 0.12 | 0.0 | -14.29 | 13.53 | 0.59 | 10.72 | 7.49 | 0.0 | 21.39 | 0.78 | 0.0 | 8.33 | 27.47 | 41.45 | 84.24 | 35.75 | 29.06 | 63.99 | -3.33 | -24.25 | -40.51 | 24.14 | 44.21 | 92.5 | 0.10 | -9.86 | -16.43 |
| 22Q2 (11) | 21.36 | -0.93 | -29.83 | 2.3 | -74.84 | 130.0 | 0.3 | 50.0 | -25.0 | 0 | 0 | 0 | 28.5 | 13.41 | 31.4 | 6.53 | 41.96 | 152.12 | 27.14 | 12.57 | 22.92 | 26.76 | 5.01 | -10.21 | 32.61 | 14.06 | 60.01 | 0.14 | 0.0 | -6.67 | 23.44 | 2.09 | 5.25 | 0.12 | 33.33 | -20.0 | 13.45 | 9.98 | 10.07 | 7.49 | 21.39 | 21.39 | 0.78 | 8.33 | 8.33 | 19.42 | 25.29 | 76.07 | 27.7 | 23.72 | 54.58 | -2.68 | -52.27 | -0.37 | 16.74 | 21.83 | 100.24 | 0.11 | -10.05 | -10.78 |
| 22Q1 (10) | 21.56 | -18.58 | -34.05 | 9.14 | 19.79 | 814.0 | 0.2 | 100.0 | -50.0 | 0 | 0 | 0 | 25.13 | 2.32 | 35.54 | 4.6 | 38.14 | 112.96 | 24.11 | 4.46 | 25.64 | 25.49 | -2.81 | -6.66 | 28.59 | 8.01 | 58.75 | 0.14 | 0.0 | 0 | 22.96 | -0.13 | 3.56 | 0.09 | -25.0 | -40.0 | 12.23 | 0.0 | 0.08 | 6.17 | 0.0 | 16.42 | 0.72 | 0.0 | -20.0 | 15.5 | -14.98 | -5.89 | 22.39 | -10.87 | -1.24 | -1.76 | 8.33 | 39.1 | 13.74 | -15.76 | 1.18 | 0.12 | 6.9 | 5.79 |
| 21Q4 (9) | 26.48 | 1.77 | -14.39 | 7.63 | 118.0 | 1426.0 | 0.1 | 0 | -75.0 | 0 | 0 | 0 | 24.56 | 5.77 | 43.37 | 3.33 | -14.18 | 105.56 | 23.08 | 4.53 | 28.58 | 26.22 | -4.3 | 0.02 | 26.47 | 13.07 | 59.36 | 0.14 | 0.0 | 0 | 22.99 | -0.43 | 3.51 | 0.12 | -14.29 | -29.41 | 12.23 | 0.08 | 1.07 | 6.17 | 0.0 | 16.42 | 0.72 | 0.0 | -20.0 | 18.23 | 22.27 | 27.48 | 25.12 | 15.23 | 22.54 | -1.92 | 18.99 | -166.67 | 16.31 | 30.06 | 20.1 | 0.12 | -3.58 | -4.09 |
| 21Q3 (8) | 26.02 | -14.52 | 61.21 | 3.5 | 250.0 | -68.04 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 23.22 | 7.05 | 38.88 | 3.88 | 49.81 | 102.08 | 22.08 | 0.0 | 30.42 | 27.40 | -8.07 | 7.79 | 23.41 | 14.87 | 41.54 | 0.14 | -6.67 | 0 | 23.09 | 3.68 | 552.26 | 0.14 | -6.67 | -26.32 | 12.22 | 0.0 | 0.99 | 6.17 | 0.0 | 16.42 | 0.72 | 0.0 | -20.0 | 14.91 | 35.18 | 17.59 | 21.8 | 21.65 | 15.47 | -2.37 | 11.24 | -139.39 | 12.54 | 50.0 | 7.27 | 0.12 | -3.77 | -3.7 |
| 21Q2 (7) | 30.44 | -6.88 | 71.98 | 1.0 | 0.0 | -72.22 | 0.4 | 0.0 | 33.33 | 0 | 0 | 0 | 21.69 | 16.99 | 21.24 | 2.59 | 19.91 | 1.57 | 22.08 | 15.06 | 17.82 | 29.81 | 9.16 | 0 | 20.38 | 13.16 | 25.03 | 0.15 | 0 | 0 | 22.27 | 0.45 | 511.81 | 0.15 | 0.0 | -84.69 | 12.22 | 0.0 | 0.99 | 6.17 | 16.42 | 16.42 | 0.72 | -20.0 | -20.0 | 11.03 | -33.03 | 16.84 | 17.92 | -20.95 | 14.58 | -2.67 | 7.61 | -126.27 | 8.36 | -38.44 | 1.21 | 0.13 | 6.65 | 52.42 |
| 21Q1 (6) | 32.69 | 5.69 | 127.8 | 1.0 | 100.0 | 127.27 | 0.4 | 0.0 | 73.91 | 0 | 0 | 0 | 18.54 | 8.23 | 10.89 | 2.16 | 33.33 | -16.28 | 19.19 | 6.91 | 7.33 | 27.31 | 4.14 | 0 | 18.01 | 8.43 | 13.99 | 0 | 0 | 0 | 22.17 | -0.18 | 488.06 | 0.15 | -11.76 | -84.54 | 12.22 | 0.99 | 0.99 | 5.3 | 0.0 | 17.26 | 0.9 | 0.0 | 60.71 | 16.47 | 15.17 | 17.14 | 22.67 | 10.59 | 18.44 | -2.89 | -301.39 | -183.33 | 13.58 | 0.0 | 4.14 | 0.12 | -3.09 | 48.56 |
| 20Q4 (5) | 30.93 | 91.64 | 85.99 | 0.5 | -95.43 | 0 | 0.4 | 0.0 | 0 | 0 | 0 | 0 | 17.13 | 2.45 | 12.18 | 1.62 | -15.62 | -25.35 | 17.95 | 6.02 | 16.94 | 26.22 | 3.14 | 0 | 16.61 | 0.42 | 27.28 | 0 | 0 | 0 | 22.21 | 527.4 | 0 | 0.17 | -10.53 | 30.77 | 12.1 | 0.0 | 0.0 | 5.3 | 0.0 | 17.26 | 0.9 | 0.0 | 60.71 | 14.3 | 12.78 | 24.67 | 20.5 | 8.58 | 23.87 | -0.72 | 27.27 | 20.0 | 13.58 | 16.17 | 28.48 | 0.12 | -3.17 | 0 |
| 20Q3 (4) | 16.14 | -8.81 | 0.0 | 10.95 | 204.17 | 0.0 | 0.4 | 33.33 | 0.0 | 0 | 0 | 0.0 | 16.72 | -6.54 | 0.0 | 1.92 | -24.71 | 0.0 | 16.93 | -9.66 | 0.0 | 25.42 | 0 | 0.0 | 16.54 | 1.47 | 0.0 | 0 | 0 | 0.0 | 3.54 | -2.75 | 0.0 | 0.19 | -80.61 | 0.0 | 12.1 | 0.0 | 0.0 | 5.3 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 12.68 | 34.32 | 0.0 | 18.88 | 20.72 | 0.0 | -0.99 | 16.1 | 0.0 | 11.69 | 41.53 | 0.0 | 0.13 | 52.3 | 0.0 |
