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) | 26.21 | 11.2 | 14.5 | 5.84 | 0 | 0 | 0 | 0 | 55.06 | 8.77 | 11.29 | 3.2 | 13.44 | 9.54 | 24.41 | 0.7 | 10.96 | 5.49 | 14.89 | 3.69 | 4.0 | 3900.0 | 1.64 | -34.66 | 24.87 | 0.0 | 13.89 | 8.6 | 1.98 | 0.0 | 15.95 | 10.15 | 31.82 | 8.79 | -0.44 | 0 | 15.51 | 12.15 | 0.09 | -5.86 |
| 2022 (9) | 23.57 | 6.08 | 13.7 | -19.93 | 4.19 | 2.7 | 0 | 0 | 50.62 | 11.6 | 10.94 | 31.49 | 12.27 | 7.82 | 24.24 | -3.38 | 10.39 | 8.8 | 14.36 | 4.89 | 0.1 | 150.0 | 2.51 | 100.8 | 24.87 | 0.0 | 12.79 | 6.67 | 1.98 | 47.76 | 14.48 | 17.25 | 29.25 | 13.9 | -0.65 | 0 | 13.83 | 33.37 | 0.09 | -11.18 |
| 2021 (8) | 22.22 | -0.09 | 17.11 | -0.23 | 4.08 | 2300.0 | 0 | 0 | 45.36 | 7.44 | 8.32 | -9.96 | 11.38 | 10.16 | 25.09 | 2.54 | 9.55 | -14.04 | 13.69 | 0.74 | 0.04 | -99.03 | 1.25 | -6.02 | 24.87 | 0.0 | 11.99 | 9.6 | 1.34 | 21.82 | 12.35 | -20.58 | 25.68 | -6.92 | -1.98 | 0 | 10.37 | -27.02 | 0.10 | 0.53 |
| 2020 (7) | 22.24 | -8.18 | 17.15 | 9.87 | 0.17 | -95.22 | 0 | 0 | 42.22 | -5.46 | 9.24 | 2.67 | 10.33 | 3.51 | 24.47 | 9.49 | 11.11 | 29.34 | 13.59 | 13.16 | 4.12 | 2475.0 | 1.33 | -4.32 | 24.87 | 0.0 | 10.94 | 8.96 | 1.1 | 0.0 | 15.55 | -2.32 | 27.59 | 2.0 | -1.34 | 0 | 14.21 | -12.93 | 0.10 | 6.59 |
| 2019 (6) | 24.22 | 2.11 | 15.61 | 35.74 | 3.56 | 0 | 0 | 0 | 44.66 | 10.65 | 9.0 | -38.4 | 9.98 | 11.76 | 22.35 | 1.0 | 8.59 | 14.38 | 12.01 | 21.31 | 0.16 | -95.43 | 1.39 | -9.15 | 24.87 | 0.0 | 10.04 | 17.15 | 1.1 | 0.0 | 15.92 | -18.53 | 27.05 | -7.43 | 0.4 | -14.89 | 16.32 | -18.44 | 0.10 | 5.38 |
| 2018 (5) | 23.72 | 64.61 | 11.5 | -30.3 | 0 | 0 | 0 | 0 | 40.36 | -1.05 | 14.61 | 8.62 | 8.93 | -10.52 | 22.13 | -9.57 | 7.51 | 8.21 | 9.9 | -11.05 | 3.5 | 40.0 | 1.53 | 7.75 | 24.87 | 0.0 | 8.57 | 18.53 | 1.1 | 0.0 | 19.54 | 11.09 | 29.22 | 12.73 | 0.47 | 113.64 | 20.01 | 12.35 | 0.09 | -8.58 |
| 2017 (4) | 14.41 | -31.67 | 16.5 | 32.11 | 3.0 | 50.0 | 0 | 0 | 40.79 | 8.46 | 13.45 | 12.74 | 9.98 | 16.18 | 24.47 | 7.12 | 6.94 | 22.61 | 11.13 | 2.49 | 2.5 | -60.32 | 1.42 | 373.33 | 24.87 | 0.0 | 7.23 | 19.7 | 1.1 | 0.0 | 17.59 | 18.21 | 25.92 | 17.71 | 0.22 | -92.28 | 17.81 | 0.45 | 0.10 | -4.31 |
| 2016 (3) | 21.09 | 23.26 | 12.49 | 4.08 | 2.0 | 0 | 0 | 0 | 37.61 | 17.72 | 11.93 | -1.49 | 8.59 | -14.53 | 22.84 | -27.39 | 5.66 | 6.39 | 10.86 | 14.2 | 6.3 | -10.0 | 0.3 | -41.18 | 24.87 | 0.0 | 6.04 | 25.05 | 1.1 | 0.0 | 14.88 | 15.53 | 22.02 | 17.07 | 2.85 | -20.83 | 17.73 | 7.58 | 0.11 | 0.82 |
| 2015 (2) | 17.11 | 100.35 | 12.0 | -31.03 | 0 | 0 | 0 | 0 | 31.95 | 7.21 | 12.11 | 55.26 | 10.05 | 36.73 | 31.46 | 27.53 | 5.32 | 11.53 | 9.51 | -47.78 | 7.0 | 0 | 0.51 | -21.54 | 24.87 | 0.0 | 4.83 | 19.26 | 1.1 | 0.0 | 12.88 | 64.92 | 18.81 | 45.25 | 3.6 | 928.57 | 16.48 | 101.96 | 0.10 | 10.3 |
| 2014 (1) | 8.54 | -8.86 | 17.4 | 8.75 | 0 | 0 | 0 | 0 | 29.8 | -4.18 | 7.8 | 32.88 | 7.35 | -6.25 | 24.66 | -2.16 | 4.77 | -12.32 | 18.21 | 5.5 | 0 | 0 | 0.65 | -26.14 | 24.87 | 6.74 | 4.05 | 17.05 | 1.1 | 0.0 | 7.81 | 14.52 | 12.95 | 13.8 | 0.35 | 94.44 | 8.16 | 16.57 | 0.09 | -9.26 |
| 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) | 26.58 | 3.26 | 5.35 | 19.0 | -5.0 | 6.74 | 4.0 | 0 | 2757.14 | 0 | 0 | 0 | 15.33 | 11.49 | 6.98 | 3.73 | 42.37 | -0.8 | 13.77 | 7.24 | 4.16 | 23.63 | 5.4 | -3.58 | 14.38 | 28.85 | 6.76 | 15.76 | 4.72 | 8.61 | 0 | -100.0 | -100.0 | 3.91 | -1.76 | 70.0 | 24.87 | 0.0 | 0.0 | 15.0 | 0.0 | 7.99 | 1.98 | 0.0 | 0.0 | 16.47 | 42.35 | 16.07 | 33.44 | 17.17 | 11.21 | 0.62 | -58.39 | 287.5 | 17.09 | 30.86 | 19.09 | 0.11 | 0.97 | 20.73 |
| 24Q2 (19) | 25.74 | -5.68 | -2.24 | 20.0 | 60.0 | 2.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 13.75 | 7.93 | 8.95 | 2.62 | -6.76 | -15.21 | 12.84 | 5.59 | 17.15 | 22.42 | 3.51 | 8.15 | 11.16 | 2.2 | 6.39 | 15.05 | -0.2 | 6.21 | 4.0 | 0.0 | 0 | 3.98 | 160.13 | 70.82 | 24.87 | 0.0 | 0.0 | 15.0 | 7.99 | 7.99 | 1.98 | 0.0 | 0.0 | 11.57 | 15.12 | 11.04 | 28.54 | 10.07 | 8.52 | 1.49 | 65.56 | 438.64 | 13.06 | 19.27 | 30.86 | 0.11 | 4.09 | 14.27 |
| 24Q1 (18) | 27.29 | 4.12 | 11.75 | 12.5 | -13.79 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 12.74 | -22.55 | 9.26 | 2.81 | 37.07 | 17.57 | 12.16 | -9.52 | 10.14 | 21.66 | -11.26 | 1.85 | 10.92 | -0.36 | 6.23 | 15.08 | 1.28 | 2.94 | 4.0 | 0.0 | 7900.0 | 1.53 | -6.71 | -36.25 | 24.87 | 0.0 | 0.0 | 13.89 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 10.05 | -36.99 | 37.67 | 25.93 | -18.51 | 11.86 | 0.9 | 304.55 | 232.35 | 10.95 | -29.4 | 65.41 | 0.10 | 19.46 | 1.47 |
| 23Q4 (17) | 26.21 | 3.88 | 11.2 | 14.5 | -18.54 | 5.84 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 16.45 | 14.79 | 7.31 | 2.05 | -45.48 | -16.33 | 13.44 | 1.66 | 9.54 | 24.41 | -0.4 | 0.7 | 10.96 | -18.63 | 5.49 | 14.89 | 2.62 | 3.69 | 4.0 | 0.0 | 3900.0 | 1.64 | -28.7 | -34.66 | 24.87 | 0.0 | 0.0 | 13.89 | 0.0 | 8.6 | 1.98 | 0.0 | 0.0 | 15.95 | 12.4 | 10.15 | 31.82 | 5.82 | 8.79 | -0.44 | -375.0 | 32.31 | 15.51 | 8.08 | 12.15 | 0.09 | -3.84 | -5.86 |
| 23Q3 (16) | 25.23 | -4.18 | 0.4 | 17.8 | -8.72 | 0.56 | 0.14 | -96.66 | -96.5 | 0 | 0 | 0 | 14.33 | 13.55 | 8.07 | 3.76 | 21.68 | 11.24 | 13.22 | 20.62 | 14.36 | 24.51 | 18.23 | 5.94 | 13.47 | 28.41 | 6.74 | 14.51 | 2.4 | 4.01 | 4.0 | 0 | 0 | 2.3 | -1.29 | 93.28 | 24.87 | 0.0 | 0.0 | 13.89 | 0.0 | 8.6 | 1.98 | 0.0 | 0.0 | 14.19 | 36.18 | 18.84 | 30.07 | 14.33 | 12.58 | 0.16 | 136.36 | 366.67 | 14.35 | 43.79 | 20.79 | 0.09 | -4.43 | -6.18 |
| 23Q2 (15) | 26.33 | 7.82 | 10.77 | 19.5 | 56.0 | 44.44 | 4.19 | 0.0 | 4.75 | 0 | 0 | 0 | 12.62 | 8.23 | 8.23 | 3.09 | 29.29 | 8.8 | 10.96 | -0.72 | 2.81 | 20.73 | -2.53 | -8.0 | 10.49 | 2.04 | 10.54 | 14.17 | -3.28 | 3.73 | 0 | -100.0 | 0 | 2.33 | -2.92 | 87.9 | 24.87 | 0.0 | 0.0 | 13.89 | 0.0 | 8.6 | 1.98 | 0.0 | 0.0 | 10.42 | 42.74 | 21.73 | 26.3 | 13.46 | 12.73 | -0.44 | 35.29 | 55.56 | 9.98 | 50.76 | 31.84 | 0.09 | -7.57 | -7.11 |
| 23Q1 (14) | 24.42 | 3.61 | 7.62 | 12.5 | -8.76 | -11.28 | 4.19 | 0.0 | 3.2 | 0 | 0 | 0 | 11.66 | -23.94 | 12.44 | 2.39 | -2.45 | 4.82 | 11.04 | -10.02 | 8.66 | 21.27 | -12.26 | -3.54 | 10.28 | -1.06 | 3.32 | 14.65 | 2.02 | 4.42 | 0.05 | -50.0 | 66.67 | 2.4 | -4.38 | 90.48 | 24.87 | 0.0 | 0.0 | 13.89 | 8.6 | 15.85 | 1.98 | 0.0 | 47.76 | 7.3 | -49.59 | -50.1 | 23.18 | -20.75 | -17.07 | -0.68 | -4.62 | 51.77 | 6.62 | -52.13 | -49.92 | 0.10 | 10.83 | 3.59 |
| 22Q4 (13) | 23.57 | -6.21 | 6.08 | 13.7 | -22.6 | -19.93 | 4.19 | 4.75 | 2.7 | 0 | 0 | 0 | 15.33 | 15.61 | 4.43 | 2.45 | -27.51 | -28.78 | 12.27 | 6.14 | 7.82 | 24.24 | 4.78 | -3.4 | 10.39 | -17.67 | 8.8 | 14.36 | 2.94 | 4.89 | 0.1 | 0 | 150.0 | 2.51 | 110.92 | 100.8 | 24.87 | 0.0 | 0.0 | 12.79 | 0.0 | 6.67 | 1.98 | 0.0 | 47.76 | 14.48 | 21.27 | 17.25 | 29.25 | 9.51 | 13.9 | -0.65 | -983.33 | 67.17 | 13.83 | 16.41 | 33.37 | 0.09 | -4.17 | -11.18 |
| 22Q3 (12) | 25.13 | 5.72 | -0.75 | 17.7 | 31.11 | 21.32 | 4.0 | 0.0 | -2.68 | 0 | 0 | 0 | 13.26 | 13.72 | 25.09 | 3.38 | 19.01 | 33.6 | 11.56 | 8.44 | 18.32 | 23.13 | 2.67 | 1.11 | 12.62 | 32.98 | -0.08 | 13.95 | 2.12 | 4.34 | 0 | 0 | -100.0 | 1.19 | -4.03 | -5.56 | 24.87 | 0.0 | 0.0 | 12.79 | 0.0 | 6.67 | 1.98 | 0.0 | 47.76 | 11.94 | 39.49 | 29.5 | 26.71 | 14.49 | 18.5 | -0.06 | 93.94 | 97.13 | 11.88 | 56.94 | 66.62 | 0.10 | -5.38 | -14.43 |
| 22Q2 (11) | 23.77 | 4.76 | -4.65 | 13.5 | -4.19 | -7.85 | 4.0 | -1.48 | 2976.92 | 0 | 0 | 0 | 11.66 | 12.44 | 11.79 | 2.84 | 24.56 | 787.5 | 10.66 | 4.92 | 12.92 | 22.53 | 2.19 | 1.06 | 9.49 | -4.62 | -11.06 | 13.66 | -2.64 | -2.5 | 0 | -100.0 | -100.0 | 1.24 | -1.59 | -1.59 | 24.87 | 0.0 | 0.0 | 12.79 | 6.67 | 16.91 | 1.98 | 47.76 | 80.0 | 8.56 | -41.49 | -52.23 | 23.33 | -16.53 | -22.13 | -0.99 | 29.79 | 45.6 | 7.57 | -42.74 | -52.98 | 0.10 | 3.08 | 2.64 |
| 22Q1 (10) | 22.69 | 2.12 | -11.19 | 14.09 | -17.65 | -17.84 | 4.06 | -0.49 | 2437.5 | 0 | 0 | 0 | 10.37 | -29.36 | 7.57 | 2.28 | -33.72 | 12.32 | 10.16 | -10.72 | 8.78 | 22.05 | -12.13 | -3.4 | 9.95 | 4.19 | -4.78 | 14.03 | 2.48 | 1.89 | 0.03 | -25.0 | -99.27 | 1.26 | 0.8 | -1.56 | 24.87 | 0.0 | 0.0 | 11.99 | 0.0 | 9.6 | 1.34 | 0.0 | 21.82 | 14.63 | 18.46 | -16.5 | 27.95 | 8.84 | -5.45 | -1.41 | 28.79 | 0.0 | 13.22 | 27.48 | -17.94 | 0.10 | -4.98 | -4.31 |
| 21Q4 (9) | 22.22 | -12.24 | -0.09 | 17.11 | 17.27 | -0.23 | 4.08 | -0.73 | 2300.0 | 0 | 0 | 0 | 14.68 | 38.49 | 22.03 | 3.44 | 35.97 | 30.8 | 11.38 | 16.48 | 10.16 | 25.09 | 9.67 | 2.54 | 9.55 | -24.39 | -14.04 | 13.69 | 2.39 | 0.74 | 0.04 | -33.33 | -99.03 | 1.25 | -0.79 | -6.02 | 24.87 | 0.0 | 0.0 | 11.99 | 0.0 | 9.6 | 1.34 | 0.0 | 21.82 | 12.35 | 33.95 | -20.58 | 25.68 | 13.93 | -6.92 | -1.98 | 5.26 | -47.76 | 10.37 | 45.44 | -27.02 | 0.10 | -7.67 | 0.53 |
| 21Q3 (8) | 25.32 | 1.56 | 8.21 | 14.59 | -0.41 | -29.45 | 4.11 | 3061.54 | 2468.75 | 0 | 0 | 0 | 10.6 | 1.63 | 3.52 | 2.53 | 690.62 | 13.96 | 9.77 | 3.5 | 15.76 | 22.88 | 2.62 | 11.94 | 12.63 | 18.37 | 5.96 | 13.37 | -4.57 | 7.22 | 0.06 | -98.53 | -98.56 | 1.26 | 0.0 | -3.08 | 24.87 | 0.0 | 0.0 | 11.99 | 9.6 | 9.6 | 1.34 | 21.82 | 21.82 | 9.22 | -48.55 | -27.34 | 22.54 | -24.77 | -8.86 | -2.09 | -14.84 | -72.73 | 7.13 | -55.71 | -37.89 | 0.11 | 13.5 | 6.12 |
| 21Q2 (7) | 24.93 | -2.43 | 10.75 | 14.65 | -14.58 | 19.98 | 0.13 | -18.75 | -95.89 | 0 | 0 | 0 | 10.43 | 8.2 | 15.76 | 0.32 | -84.24 | -82.8 | 9.44 | 1.07 | 10.54 | 22.30 | -2.32 | 0 | 10.67 | 2.11 | -0.37 | 14.01 | 1.74 | 12.71 | 4.07 | -0.49 | 1935.0 | 1.26 | -1.56 | -5.97 | 24.87 | 0.0 | 0.0 | 10.94 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 17.92 | 2.28 | 90.03 | 29.96 | 1.35 | 39.54 | -1.82 | -29.08 | -1010.0 | 16.1 | -0.06 | 67.19 | 0.10 | -3.9 | -4.5 |
| 21Q1 (6) | 25.55 | 14.88 | -1.08 | 17.15 | 0.0 | 16.59 | 0.16 | -5.88 | -95.57 | 0 | 0 | 0 | 9.64 | -19.87 | -11.8 | 2.03 | -22.81 | -20.08 | 9.34 | -9.58 | -9.67 | 22.83 | -6.73 | 0 | 10.45 | -5.94 | 26.21 | 13.77 | 1.32 | 16.6 | 4.09 | -0.73 | 1945.0 | 1.28 | -3.76 | -4.48 | 24.87 | 0.0 | 0.0 | 10.94 | 0.0 | 8.96 | 1.1 | 0.0 | 0.0 | 17.52 | 12.67 | -4.89 | 29.56 | 7.14 | 0.0 | -1.41 | -5.22 | -147.37 | 16.11 | 13.37 | -9.75 | 0.10 | -0.18 | 15.18 |
| 20Q4 (5) | 22.24 | -4.96 | -8.18 | 17.15 | -17.07 | 9.87 | 0.17 | 6.25 | -95.22 | 0 | 0 | 0 | 12.03 | 17.48 | 8.28 | 2.63 | 18.47 | 748.39 | 10.33 | 22.39 | 3.51 | 24.47 | 19.73 | 0 | 11.11 | -6.8 | 29.34 | 13.59 | 8.98 | 13.16 | 4.12 | -0.96 | 2475.0 | 1.33 | 2.31 | -4.32 | 24.87 | 0.0 | 0.0 | 10.94 | 0.0 | 8.96 | 1.1 | 0.0 | 0.0 | 15.55 | 22.54 | -2.32 | 27.59 | 11.56 | 2.0 | -1.34 | -10.74 | -435.0 | 14.21 | 23.78 | -12.93 | 0.10 | -2.53 | 6.59 |
| 20Q3 (4) | 23.4 | 3.95 | 0.0 | 20.68 | 69.37 | 0.0 | 0.16 | -94.94 | 0.0 | 0 | 0 | 0.0 | 10.24 | 13.65 | 0.0 | 2.22 | 19.35 | 0.0 | 8.44 | -1.17 | 0.0 | 20.44 | 0 | 0.0 | 11.92 | 11.3 | 0.0 | 12.47 | 0.32 | 0.0 | 4.16 | 1980.0 | 0.0 | 1.3 | -2.99 | 0.0 | 24.87 | 0.0 | 0.0 | 10.94 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 12.69 | 34.57 | 0.0 | 24.73 | 15.18 | 0.0 | -1.21 | -705.0 | 0.0 | 11.48 | 19.21 | 0.0 | 0.11 | 2.14 | 0.0 |
