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) | 14.87 | -24.02 | 9.77 | -37.17 | 0.02 | -98.23 | 0 | 0 | 70.28 | -3.88 | 8.27 | -1.43 | 16.83 | -2.77 | 23.95 | 1.16 | 27.73 | 1.99 | 11.2 | 1.17 | 2.42 | 80.6 | 0.09 | -57.14 | 26.64 | 0.0 | 8.82 | 10.11 | 3.13 | -19.95 | 14.96 | 17.15 | 26.9 | 8.91 | -3.5 | 0 | 11.46 | 18.88 | 0.07 | 2.52 |
| 2022 (9) | 19.57 | 65.01 | 15.55 | -22.29 | 1.13 | 2725.0 | 0 | 0 | 73.12 | -6.32 | 8.39 | 13.84 | 17.31 | -1.59 | 23.67 | 5.04 | 27.19 | -12.32 | 11.07 | 12.16 | 1.34 | -80.66 | 0.21 | -53.33 | 26.64 | 0.0 | 8.01 | 10.33 | 3.91 | 28.62 | 12.77 | 17.91 | 24.7 | 16.9 | -3.13 | 0 | 9.64 | 39.31 | 0.07 | 91.4 |
| 2021 (8) | 11.86 | -19.76 | 20.01 | -20.94 | 0.04 | -75.0 | 0 | 0 | 78.05 | -3.46 | 7.37 | -6.94 | 17.59 | 4.89 | 22.54 | 8.65 | 31.01 | 9.58 | 9.87 | -19.3 | 6.93 | -24.84 | 0.45 | -30.77 | 26.64 | 0.0 | 7.26 | 11.86 | 3.04 | 14.29 | 10.83 | 10.06 | 21.13 | 11.33 | -3.91 | 0 | 6.92 | 1.76 | 0.04 | 40.0 |
| 2020 (7) | 14.78 | 12.65 | 25.31 | -13.56 | 0.16 | -94.77 | 0 | 0 | 80.85 | -1.31 | 7.92 | 5.74 | 16.77 | -13.91 | 20.74 | -12.77 | 28.3 | 12.7 | 12.23 | 0.74 | 9.22 | 195.51 | 0.65 | 58.54 | 26.64 | 0.0 | 6.49 | 13.07 | 2.66 | 9.47 | 9.84 | 10.31 | 18.98 | 11.06 | -3.04 | 0 | 6.8 | 8.63 | 0.03 | -0.08 |
| 2019 (6) | 13.12 | 11.75 | 29.28 | -0.75 | 3.06 | 5000.0 | 0 | 0 | 81.92 | 9.02 | 7.49 | 6.7 | 19.48 | -0.46 | 23.78 | -8.7 | 25.11 | 8.89 | 12.14 | 4.03 | 3.12 | -20.61 | 0.41 | -10.87 | 26.64 | 0.0 | 5.74 | 14.12 | 2.43 | -6.9 | 8.92 | 14.21 | 17.09 | 10.61 | -2.66 | 0 | 6.26 | 16.36 | 0.03 | 40.7 |
| 2018 (5) | 11.74 | 9.41 | 29.5 | 6.5 | 0.06 | -98.04 | 0 | 0 | 75.14 | 13.45 | 7.02 | 36.58 | 19.57 | 10.01 | 26.04 | -3.04 | 23.06 | 12.05 | 11.67 | 5.52 | 3.93 | 410.39 | 0.46 | 17.95 | 26.64 | 0.0 | 5.03 | 11.28 | 2.61 | 11.54 | 7.81 | 24.96 | 15.45 | 17.76 | -2.43 | 0 | 5.38 | 47.8 | 0.02 | -19.5 |
| 2017 (4) | 10.73 | -5.13 | 27.7 | 39.06 | 3.06 | 218.75 | 0 | 0 | 66.23 | 6.98 | 5.14 | -21.88 | 17.79 | 13.75 | 26.86 | 6.33 | 20.58 | 3.78 | 11.06 | 3.56 | 0.77 | -80.21 | 0.39 | 5.41 | 26.64 | 0.0 | 4.52 | 17.1 | 2.34 | 63.64 | 6.25 | -8.09 | 13.12 | 8.43 | -2.61 | 0 | 3.64 | -18.39 | 0.02 | -28.65 |
| 2016 (3) | 11.31 | -10.24 | 19.92 | 96.64 | 0.96 | 700.0 | 0 | 0 | 61.91 | 2.6 | 6.58 | -26.32 | 15.64 | -3.46 | 25.26 | -5.91 | 19.83 | 12.48 | 10.68 | -3.26 | 3.89 | -19.46 | 0.37 | 5.71 | 26.64 | 0.0 | 3.86 | 29.97 | 1.43 | 361.29 | 6.8 | -25.85 | 12.1 | -2.73 | -2.34 | 0 | 4.46 | -42.38 | 0.03 | -8.78 |
| 2015 (2) | 12.6 | -8.5 | 10.13 | 3.47 | 0.12 | -7.69 | 0 | 0 | 60.34 | 3.55 | 8.93 | 24.03 | 16.2 | 8.29 | 26.85 | 4.57 | 17.63 | 25.84 | 11.04 | 0.36 | 4.83 | 247.48 | 0.35 | -10.26 | 26.64 | 5.01 | 2.97 | 32.0 | 0.31 | -40.38 | 9.17 | 23.58 | 12.44 | 22.08 | -1.43 | 0 | 7.74 | 8.86 | 0.04 | 2.72 |
| 2014 (1) | 13.77 | 15.71 | 9.79 | 7.94 | 0.13 | -18.75 | 0 | 0 | 58.27 | 15.11 | 7.2 | 16.32 | 14.96 | 4.11 | 25.67 | -9.56 | 14.01 | 5.74 | 11.0 | -3.76 | 1.39 | -7.33 | 0.39 | -9.3 | 25.37 | 0.0 | 2.25 | 38.04 | 0.52 | 8.33 | 7.42 | 47.22 | 10.19 | 42.52 | -0.31 | 0 | 7.11 | 57.3 | 0.03 | 3.81 |
| 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) | 16.74 | -1.47 | 16.74 | 8.71 | 37.38 | -21.6 | 0.97 | 32.88 | 4750.0 | 0 | 0 | 0 | 21.04 | 6.48 | 22.33 | 2.18 | -34.73 | -9.92 | 16.5 | -7.51 | 5.23 | 21.10 | -12.05 | -7.7 | 31.3 | 3.71 | 12.39 | 10.89 | 13.2 | -3.29 | 4.13 | 38.59 | 70.66 | 0.39 | -2.5 | 254.55 | 26.64 | 0.0 | 0.0 | 9.65 | 0.0 | 9.41 | 3.5 | 0.0 | 11.82 | 15.82 | 15.98 | 23.59 | 28.97 | 8.14 | 17.05 | -2.31 | 25.48 | 28.7 | 13.51 | 28.18 | 41.32 | 0.19 | -2.41 | 153.9 |
| 24Q2 (19) | 16.99 | 22.05 | -11.83 | 6.34 | -7.45 | -32.98 | 0.73 | 7200.0 | 3550.0 | 0 | 0 | 0 | 19.76 | 9.96 | 16.78 | 3.34 | 24.63 | 63.73 | 17.84 | 8.91 | 21.77 | 23.99 | 4.75 | 10.77 | 30.18 | 7.21 | 10.79 | 9.62 | -17.85 | -10.34 | 2.98 | 23.14 | 22.63 | 0.4 | 400.0 | 233.33 | 26.64 | 0.0 | 0.0 | 9.65 | 9.41 | 9.41 | 3.5 | 11.82 | 11.82 | 13.64 | 18.61 | 31.41 | 26.79 | 14.24 | 19.97 | -3.1 | 3.73 | 12.68 | 10.54 | 27.29 | 54.32 | 0.19 | 145.11 | 163.37 |
| 24Q1 (18) | 13.92 | -6.39 | -22.23 | 6.85 | -29.89 | -36.92 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 17.97 | -7.56 | 7.54 | 2.68 | 28.23 | 55.81 | 16.38 | -2.67 | 10.08 | 22.90 | -4.39 | 8.16 | 28.15 | 1.51 | 5.99 | 11.71 | 4.55 | 4.37 | 2.42 | 0.0 | -0.41 | 0.08 | -11.11 | -50.0 | 26.64 | 0.0 | 0.0 | 8.82 | 0.0 | 10.11 | 3.13 | 0.0 | -19.95 | 11.5 | -23.13 | 37.4 | 23.45 | -12.83 | 15.57 | -3.22 | 8.0 | 3.59 | 8.28 | -27.75 | 64.61 | 0.08 | 8.9 | -0.08 |
| 23Q4 (17) | 14.87 | 3.7 | -24.02 | 9.77 | -12.06 | -37.17 | 0.02 | 0.0 | -98.23 | 0 | 0 | 0 | 19.44 | 13.02 | 9.4 | 2.09 | -13.64 | 145.88 | 16.83 | 7.33 | -2.77 | 23.95 | 4.78 | 1.16 | 27.73 | -0.43 | 1.99 | 11.2 | -0.53 | 1.17 | 2.42 | 0.0 | 80.6 | 0.09 | -18.18 | -57.14 | 26.64 | 0.0 | 0.0 | 8.82 | 0.0 | 10.11 | 3.13 | 0.0 | -19.95 | 14.96 | 16.88 | 17.15 | 26.9 | 8.69 | 8.91 | -3.5 | -8.02 | -11.82 | 11.46 | 19.87 | 18.88 | 0.07 | -2.53 | 2.52 |
| 23Q3 (16) | 14.34 | -25.58 | -21.34 | 11.11 | 17.44 | -38.79 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 17.2 | 1.65 | 5.85 | 2.42 | 18.63 | -5.1 | 15.68 | 7.03 | 8.29 | 22.86 | 5.55 | 20.22 | 27.85 | 2.24 | -5.11 | 11.26 | 4.94 | 6.93 | 2.42 | -0.41 | -30.46 | 0.11 | -8.33 | -57.69 | 26.64 | 0.0 | 0.0 | 8.82 | 0.0 | 10.11 | 3.13 | 0.0 | -19.95 | 12.8 | 23.31 | 4.75 | 24.75 | 10.84 | 2.53 | -3.24 | 8.73 | 7.16 | 9.56 | 39.97 | 9.51 | 0.07 | 1.23 | 432.44 |
| 23Q2 (15) | 19.27 | 7.65 | -15.78 | 9.46 | -12.89 | -47.06 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 16.92 | 1.26 | -13.45 | 2.04 | 18.6 | -25.55 | 14.65 | -1.55 | 1.88 | 21.66 | 2.28 | 20.72 | 27.24 | 2.56 | -4.42 | 10.73 | -4.37 | 6.87 | 2.43 | 0.0 | -74.18 | 0.12 | -25.0 | -61.29 | 26.64 | 0.0 | 0.0 | 8.82 | 10.11 | 10.11 | 3.13 | -19.95 | -19.95 | 10.38 | 24.01 | 7.34 | 22.33 | 10.05 | 3.43 | -3.55 | -6.29 | 6.08 | 6.83 | 35.79 | 15.96 | 0.07 | -7.0 | 426.01 |
| 23Q1 (14) | 17.9 | -8.53 | 23.19 | 10.86 | -30.16 | -37.41 | 0.03 | -97.35 | 0.0 | 0 | 0 | 0 | 16.71 | -5.97 | -14.48 | 1.72 | 102.35 | -23.56 | 14.88 | -14.04 | -10.09 | 21.17 | -10.58 | 2.09 | 26.56 | -2.32 | -15.14 | 11.22 | 1.36 | 9.25 | 2.43 | 81.34 | -74.2 | 0.16 | -23.81 | -60.0 | 26.64 | 0.0 | 0.0 | 8.01 | 0.0 | 10.33 | 3.91 | 0.0 | 28.62 | 8.37 | -34.46 | -36.01 | 20.29 | -17.85 | -13.22 | -3.34 | -6.71 | 4.84 | 5.03 | -47.82 | -47.44 | 0.08 | 11.73 | 106.88 |
| 22Q4 (13) | 19.57 | 7.35 | 65.01 | 15.55 | -14.33 | -22.29 | 1.13 | 3666.67 | 2725.0 | 0 | 0 | 0 | 17.77 | 9.35 | -14.65 | 0.85 | -66.67 | -59.33 | 17.31 | 19.54 | -1.59 | 23.68 | 24.53 | 5.06 | 27.19 | -7.36 | -12.32 | 11.07 | 5.13 | 12.16 | 1.34 | -61.49 | -80.66 | 0.21 | -19.23 | -53.33 | 26.64 | 0.0 | 0.0 | 8.01 | 0.0 | 10.33 | 3.91 | 0.0 | 28.62 | 12.77 | 4.5 | 17.91 | 24.7 | 2.32 | 16.9 | -3.13 | 10.32 | 19.95 | 9.64 | 10.42 | 39.31 | 0.07 | 406.23 | 91.4 |
| 22Q3 (12) | 18.23 | -20.32 | 65.88 | 18.15 | 1.57 | -20.67 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 16.25 | -16.88 | -19.75 | 2.55 | -6.93 | 46.55 | 14.48 | 0.7 | -17.3 | 19.01 | 5.98 | -13.81 | 29.35 | 2.98 | -4.27 | 10.53 | 4.88 | 7.45 | 3.48 | -63.02 | -49.34 | 0.26 | -16.13 | -48.0 | 26.64 | 0.0 | 0.0 | 8.01 | 0.0 | 10.33 | 3.91 | 0.0 | 28.62 | 12.22 | 26.37 | 41.6 | 24.14 | 11.81 | 27.52 | -3.49 | 7.67 | 9.59 | 8.73 | 48.22 | 83.02 | 0.01 | 0.0 | -62.53 |
| 22Q2 (11) | 22.88 | 57.47 | 80.16 | 17.87 | 3.0 | -10.25 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 19.55 | 0.05 | 1.88 | 2.74 | 21.78 | 45.74 | 14.38 | -13.11 | -10.9 | 17.94 | -13.5 | -12.67 | 28.5 | -8.95 | -5.94 | 10.04 | -2.24 | 2.45 | 9.41 | -0.11 | 36.77 | 0.31 | -22.5 | -43.64 | 26.64 | 0.0 | 0.0 | 8.01 | 10.33 | 23.42 | 3.91 | 28.62 | 46.99 | 9.67 | -26.07 | -27.67 | 21.59 | -7.66 | -4.13 | -3.78 | -7.69 | -2.44 | 5.89 | -38.45 | -39.15 | 0.01 | -63.42 | -59.44 |
| 22Q1 (10) | 14.53 | 22.51 | 44.87 | 17.35 | -13.29 | -4.62 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 19.54 | -6.15 | 9.84 | 2.25 | 7.66 | 35.54 | 16.55 | -5.91 | 7.75 | 20.74 | -7.98 | 6.38 | 31.3 | 0.94 | 10.06 | 10.27 | 4.05 | -15.33 | 9.42 | 35.93 | 1.29 | 0.4 | -11.11 | -31.03 | 26.64 | 0.0 | 0.0 | 7.26 | 0.0 | 11.86 | 3.04 | 0.0 | 14.29 | 13.08 | 20.78 | 13.84 | 23.38 | 10.65 | 13.28 | -3.51 | 10.23 | -3.85 | 9.57 | 38.29 | 18.0 | 0.04 | 3.37 | 6.22 |
| 21Q4 (9) | 11.86 | 7.92 | -19.76 | 20.01 | -12.54 | -20.94 | 0.04 | 0.0 | -75.0 | 0 | 0 | 0 | 20.82 | 2.81 | -6.0 | 2.09 | 20.11 | 7.73 | 17.59 | 0.46 | 4.89 | 22.54 | 2.17 | 8.65 | 31.01 | 1.14 | 9.58 | 9.87 | 0.71 | -19.3 | 6.93 | 0.87 | -24.84 | 0.45 | -10.0 | -30.77 | 26.64 | 0.0 | 0.0 | 7.26 | 0.0 | 11.86 | 3.04 | 0.0 | 14.29 | 10.83 | 25.49 | 10.06 | 21.13 | 11.62 | 11.33 | -3.91 | -1.3 | -28.62 | 6.92 | 45.07 | 1.76 | 0.04 | -0.91 | 40.0 |
| 21Q3 (8) | 10.99 | -13.46 | 5.67 | 22.88 | 14.92 | -21.88 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 20.25 | 5.52 | 4.17 | 1.74 | -7.45 | 0.0 | 17.51 | 8.49 | 2.34 | 22.06 | 7.38 | 5.02 | 30.66 | 1.19 | 5.94 | 9.8 | 0.0 | -17.65 | 6.87 | -0.15 | 8.19 | 0.5 | -9.09 | 16.28 | 26.64 | 0.0 | 0.0 | 7.26 | 11.86 | 11.86 | 3.04 | 14.29 | 14.29 | 8.63 | -35.45 | 6.28 | 18.93 | -15.94 | 9.61 | -3.86 | -4.61 | -55.65 | 4.77 | -50.72 | -15.43 | 0.04 | 8.27 | 44.46 |
| 21Q2 (7) | 12.7 | 26.62 | 23.42 | 19.91 | 9.46 | -16.9 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 19.19 | 7.87 | -1.13 | 1.88 | 13.25 | 10.59 | 16.14 | 5.08 | -6.97 | 20.54 | 5.37 | 0 | 30.3 | 6.54 | 7.6 | 9.8 | -19.21 | -16.88 | 6.88 | -26.02 | 21.13 | 0.55 | -5.17 | 41.03 | 26.64 | 0.0 | 0.0 | 6.49 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 13.37 | 16.36 | 111.22 | 22.52 | 9.11 | 45.57 | -3.69 | -9.17 | -34.18 | 9.68 | 19.36 | 170.39 | 0.03 | -4.22 | 29.17 |
| 21Q1 (6) | 10.03 | -32.14 | -21.15 | 18.19 | -28.13 | -33.97 | 0.05 | -68.75 | -98.39 | 0 | 0 | 0 | 17.79 | -19.68 | -10.38 | 1.66 | -14.43 | -34.9 | 15.36 | -8.41 | -16.61 | 19.49 | -6.01 | 0 | 28.44 | 0.49 | 13.85 | 12.13 | -0.82 | 1.17 | 9.3 | 0.87 | 777.36 | 0.58 | -10.77 | 81.25 | 26.64 | 0.0 | 0.0 | 6.49 | 0.0 | 13.07 | 2.66 | 0.0 | 9.47 | 11.49 | 16.77 | 0.17 | 20.64 | 8.75 | 5.09 | -3.38 | -11.18 | -11.92 | 8.11 | 19.26 | -4.02 | 0.04 | 36.24 | 40.01 |
| 20Q4 (5) | 14.78 | 42.12 | 12.65 | 25.31 | -13.59 | -13.56 | 0.16 | 220.0 | -94.77 | 0 | 0 | 0 | 22.15 | 13.94 | -2.68 | 1.94 | 11.49 | -19.5 | 16.77 | -1.99 | -13.91 | 20.74 | -1.25 | 0 | 28.3 | -2.21 | 12.7 | 12.23 | 2.77 | 0.74 | 9.22 | 45.2 | 195.51 | 0.65 | 51.16 | 58.54 | 26.64 | 0.0 | 0.0 | 6.49 | 0.0 | 13.07 | 2.66 | 0.0 | 9.47 | 9.84 | 21.18 | 10.31 | 18.98 | 9.9 | 11.06 | -3.04 | -22.58 | -14.29 | 6.8 | 20.57 | 8.63 | 0.03 | 2.25 | -0.08 |
| 20Q3 (4) | 10.4 | 1.07 | 0.0 | 29.29 | 22.25 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 19.44 | 0.15 | 0.0 | 1.74 | 2.35 | 0.0 | 17.11 | -1.38 | 0.0 | 21.00 | 0 | 0.0 | 28.94 | 2.77 | 0.0 | 11.9 | 0.93 | 0.0 | 6.35 | 11.8 | 0.0 | 0.43 | 10.26 | 0.0 | 26.64 | 0.0 | 0.0 | 6.49 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 8.12 | 28.28 | 0.0 | 17.27 | 11.64 | 0.0 | -2.48 | 9.82 | 0.0 | 5.64 | 57.54 | 0.0 | 0.03 | -3.19 | 0.0 |
