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) | 13.54 | 33.14 | 0 | 0 | 1.47 | 332.35 | 0 | 0 | 19.45 | -3.23 | 4.53 | -8.3 | 2.59 | -11.0 | 13.32 | -8.02 | 2.95 | -11.14 | 0 | 0 | 4.46 | -14.72 | 0 | 0 | 6.93 | 0.0 | 5.11 | 10.61 | 0.01 | -98.04 | 16.57 | 9.59 | 21.7 | 7.16 | 0.11 | 0 | 16.68 | 10.39 | 0.00 | 0 |
| 2022 (9) | 10.17 | 16.49 | 0 | 0 | 0.34 | 126.67 | 0 | 0 | 20.1 | 10.14 | 4.94 | 14.62 | 2.91 | 1.39 | 14.48 | -7.94 | 3.32 | 5.4 | 0 | 0 | 5.23 | 398.1 | 0 | 0 | 6.93 | 0.0 | 4.62 | 10.0 | 0.51 | 50.0 | 15.12 | 8.62 | 20.25 | 9.7 | -0.01 | 0 | 15.11 | 12.68 | 0.00 | 0 |
| 2021 (8) | 8.73 | -26.88 | 0.28 | 0 | 0.15 | 0 | 0 | 0 | 18.25 | -6.31 | 4.31 | -11.86 | 2.87 | -2.05 | 15.73 | 4.55 | 3.15 | 18.87 | 0 | 0 | 1.05 | 0 | 0 | 0 | 6.93 | 0.0 | 4.2 | 13.51 | 0.34 | 1600.0 | 13.92 | 5.61 | 18.46 | 9.23 | -0.51 | 0 | 13.41 | 4.44 | 0.00 | 0 |
| 2020 (7) | 11.94 | 13.18 | 0 | 0 | 0 | 0 | 0 | 0 | 19.48 | 4.79 | 4.89 | 5.39 | 2.93 | 1.74 | 15.04 | -2.91 | 2.65 | -1.12 | 0 | 0 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 3.7 | 14.2 | 0.02 | 0 | 13.18 | 13.82 | 16.9 | 14.04 | -0.34 | 0 | 12.84 | 11.07 | 0.00 | 0 |
| 2019 (6) | 10.55 | 13.81 | 0 | 0 | 0.1 | -72.22 | 0 | 0 | 18.59 | 15.25 | 4.64 | 14.57 | 2.88 | 1.77 | 15.49 | -11.7 | 2.68 | -4.96 | 0 | 0 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 3.24 | 14.49 | 0 | 0 | 11.58 | 15.22 | 14.82 | 14.44 | -0.02 | 0 | 11.56 | 13.78 | 0.00 | 0 |
| 2018 (5) | 9.27 | 1.09 | 0.25 | -68.75 | 0.36 | -2.7 | 0 | 0 | 16.13 | 13.59 | 4.05 | 33.22 | 2.83 | 5.6 | 17.54 | -7.04 | 2.82 | 42.42 | 0 | 0 | 0.1 | -77.78 | 0 | 0 | 6.93 | 0.0 | 2.83 | 11.86 | 0.06 | 0 | 10.05 | 13.95 | 12.95 | 14.1 | 0.11 | 0 | 10.16 | 15.98 | 0.00 | 0 |
| 2017 (4) | 9.17 | 11.97 | 0.8 | 0.0 | 0.37 | 131.25 | 0 | 0 | 14.2 | 0.92 | 3.04 | -15.08 | 2.68 | 11.2 | 18.87 | 10.19 | 1.98 | -2.94 | 0 | 0 | 0.45 | 12.5 | 0 | 0 | 6.93 | 0.0 | 2.53 | 16.59 | 0 | 0 | 8.82 | 17.13 | 11.35 | 16.89 | -0.06 | 0 | 8.76 | 12.02 | 0.00 | 0 |
| 2016 (3) | 8.19 | -9.6 | 0.8 | -49.69 | 0.16 | -73.33 | 0 | 0 | 14.07 | 11.76 | 3.58 | 13.29 | 2.41 | 10.05 | 17.13 | -1.53 | 2.04 | 41.67 | 0 | 0 | 0.4 | -29.82 | 0 | 0 | 6.93 | 0.29 | 2.17 | 16.67 | 0 | 0 | 7.53 | 28.06 | 9.71 | 22.29 | 0.29 | -21.62 | 7.82 | 25.12 | 0.00 | 0 |
| 2015 (2) | 9.06 | 7.86 | 1.59 | 381.82 | 0.6 | 1400.0 | 0 | 0 | 12.59 | 12.01 | 3.16 | 8.59 | 2.19 | 25.14 | 17.39 | 11.72 | 1.44 | 3.6 | 0 | 0 | 0.57 | -64.15 | 0 | 0 | 6.91 | -19.28 | 1.86 | 18.47 | 0.2 | -44.44 | 5.88 | 25.64 | 7.94 | 20.12 | 0.37 | 76.19 | 6.25 | 27.81 | 0.00 | 0 |
| 2014 (1) | 8.4 | 11.85 | 0.33 | 3200.0 | 0.04 | 0 | 0 | 0 | 11.24 | 17.33 | 2.91 | 35.35 | 1.75 | -1.69 | 15.57 | -16.21 | 1.39 | 37.62 | 0 | 0 | 1.59 | 3.25 | 0 | 0 | 8.56 | 2.15 | 1.57 | 16.3 | 0.36 | -26.53 | 4.68 | 39.29 | 6.61 | 27.12 | 0.21 | 0 | 4.89 | 47.29 | 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) | 13.19 | -14.24 | 20.79 | 0 | 0 | -100.0 | 1.5 | -5.66 | 45.63 | 0 | 0 | 0 | 5.53 | 6.55 | 11.04 | 1.44 | 15.2 | -1.37 | 2.78 | 2.58 | -0.36 | 13.33 | -0.12 | -6.42 | 2.87 | -1.37 | -2.38 | 0 | 0 | 0 | 3.34 | -9.97 | -22.51 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 5.57 | 0.0 | 9.0 | 0 | 0 | -100.0 | 16.95 | 9.28 | 9.5 | 22.52 | 6.83 | 9.32 | 0.27 | -28.95 | 3.85 | 17.22 | 8.37 | 9.4 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.38 | 5.92 | 29.9 | 0 | 0 | -100.0 | 1.59 | -5.36 | 117.81 | 0 | 0 | 0 | 5.19 | 4.64 | 9.96 | 1.25 | -0.79 | 21.36 | 2.71 | -6.55 | -7.82 | 13.34 | -8.71 | -9.91 | 2.91 | 0.0 | -2.68 | 0 | 0 | 0 | 3.71 | -9.29 | -20.73 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 5.57 | 9.0 | 9.0 | 0 | -100.0 | -100.0 | 15.51 | 5.44 | 10.63 | 21.08 | 6.3 | 10.14 | 0.38 | 18.75 | 442.86 | 15.89 | 5.72 | 12.78 | 0.00 | 0 | 0 |
| 24Q1 (18) | 14.52 | 7.24 | 29.76 | 0 | 0 | 0 | 1.68 | 14.29 | 290.7 | 0 | 0 | 0 | 4.96 | -4.25 | 8.77 | 1.26 | 20.0 | 27.27 | 2.9 | 11.97 | 14.62 | 14.62 | 9.71 | 15.49 | 2.91 | -1.36 | -11.55 | 0 | 0 | 0 | 4.09 | -8.3 | -19.01 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 5.11 | 0.0 | 10.61 | 0.01 | 0.0 | -98.04 | 14.71 | -11.23 | 13.24 | 19.83 | -8.62 | 9.44 | 0.32 | 190.91 | 740.0 | 15.03 | -9.89 | 16.15 | 0.00 | 0 | 0 |
| 23Q4 (17) | 13.54 | 23.99 | 33.14 | 0 | -100.0 | 0 | 1.47 | 42.72 | 332.35 | 0 | 0 | 0 | 5.18 | 4.02 | -2.81 | 1.05 | -28.08 | -7.08 | 2.59 | -7.17 | -11.0 | 13.32 | -6.45 | -7.97 | 2.95 | 0.34 | -11.14 | 0 | 0 | 0 | 4.46 | 3.48 | -14.72 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 5.11 | 0.0 | 10.61 | 0.01 | 0.0 | -98.04 | 16.57 | 7.04 | 9.59 | 21.7 | 5.34 | 7.16 | 0.11 | -57.69 | 1200.0 | 16.68 | 5.97 | 10.39 | 0.00 | 0 | 0 |
| 23Q3 (16) | 10.92 | -7.77 | 41.45 | 0.72 | 132.26 | 0 | 1.03 | 41.1 | 194.29 | 0 | 0 | 0 | 4.98 | 5.51 | -4.96 | 1.46 | 41.75 | 8.96 | 2.79 | -5.1 | -14.94 | 14.24 | -3.84 | -14.85 | 2.94 | -1.67 | -16.24 | 0 | 0 | 0 | 4.31 | -7.91 | 11.37 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 5.11 | 0.0 | 10.61 | 0.01 | 0.0 | -98.04 | 15.48 | 10.41 | 10.49 | 20.6 | 7.63 | 7.63 | 0.26 | 271.43 | 73.33 | 15.74 | 11.71 | 11.16 | 0.00 | 0 | 0 |
| 23Q2 (15) | 11.84 | 5.81 | 33.03 | 0.31 | 0 | 0 | 0.73 | 69.77 | 121.21 | 0 | 0 | 0 | 4.72 | 3.51 | -2.88 | 1.03 | 4.04 | -16.94 | 2.94 | 16.21 | -9.26 | 14.81 | 17.03 | -14.06 | 2.99 | -9.12 | -15.54 | 0 | 0 | 0 | 4.68 | -7.33 | 403.23 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 5.11 | 10.61 | 10.61 | 0.01 | -98.04 | -98.04 | 14.02 | 7.93 | 10.66 | 19.14 | 5.63 | 7.53 | 0.07 | 240.0 | 138.89 | 14.09 | 8.89 | 12.81 | 0.00 | 0 | 0 |
| 23Q1 (14) | 11.19 | 10.03 | 27.16 | 0 | 0 | 0 | 0.43 | 26.47 | 79.17 | 0 | 0 | 0 | 4.56 | -14.45 | -2.36 | 0.99 | -12.39 | -18.85 | 2.53 | -13.06 | -23.56 | 12.66 | -12.58 | -29.84 | 3.29 | -0.9 | -2.95 | 0 | 0 | 0 | 5.05 | -3.44 | 410.1 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 4.62 | 0.0 | 10.0 | 0.51 | 0.0 | 50.0 | 12.99 | -14.09 | 8.07 | 18.12 | -10.52 | 9.42 | -0.05 | -400.0 | 85.71 | 12.94 | -14.36 | 10.88 | 0.00 | 0 | 0 |
| 22Q4 (13) | 10.17 | 31.74 | 16.49 | 0 | 0 | -100.0 | 0.34 | -2.86 | 126.67 | 0 | 0 | 0 | 5.33 | 1.72 | 10.12 | 1.13 | -15.67 | -13.74 | 2.91 | -11.28 | 1.39 | 14.48 | -13.44 | -7.94 | 3.32 | -5.41 | 5.4 | 0 | 0 | 0 | 5.23 | 35.14 | 398.1 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 4.62 | 0.0 | 10.0 | 0.51 | 0.0 | 50.0 | 15.12 | 7.92 | 8.62 | 20.25 | 5.8 | 9.7 | -0.01 | -106.67 | 98.04 | 15.11 | 6.71 | 12.68 | 0.00 | 0 | 0 |
| 22Q3 (12) | 7.72 | -13.26 | -15.9 | 0 | 0 | -100.0 | 0.35 | 6.06 | 337.5 | 0 | 0 | 0 | 5.24 | 7.82 | 18.28 | 1.34 | 8.06 | 50.56 | 3.28 | 1.23 | 28.12 | 16.73 | -2.95 | 22.05 | 3.51 | -0.85 | 14.33 | 0 | 0 | 0 | 3.87 | 316.13 | 242.48 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 4.62 | 0.0 | 10.0 | 0.51 | 0.0 | 50.0 | 14.01 | 10.58 | 11.19 | 19.14 | 7.53 | 11.73 | 0.15 | 183.33 | 131.25 | 14.16 | 13.37 | 16.83 | 0.00 | 0 | 0 |
| 22Q2 (11) | 8.9 | 1.14 | -30.63 | 0 | 0 | -100.0 | 0.33 | 37.5 | 0 | 0 | 0 | 0 | 4.86 | 4.07 | 10.2 | 1.24 | 1.64 | 36.26 | 3.24 | -2.11 | 19.56 | 17.23 | -4.46 | 23.18 | 3.54 | 4.42 | 17.22 | 0 | 0 | 0 | 0.93 | -6.06 | 4550.0 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 4.62 | 10.0 | 24.86 | 0.51 | 50.0 | 2450.0 | 12.67 | 5.41 | -17.14 | 17.8 | 7.49 | -6.37 | -0.18 | 48.57 | 61.7 | 12.49 | 7.03 | -15.72 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.8 | 0.8 | -33.88 | 0 | -100.0 | -100.0 | 0.24 | 60.0 | 0 | 0 | 0 | 0 | 4.67 | -3.51 | 2.19 | 1.22 | -6.87 | 0.83 | 3.31 | 15.33 | 15.33 | 18.04 | 14.7 | 23.44 | 3.39 | 7.62 | 14.53 | 0 | 0 | 0 | 0.99 | -5.71 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 4.2 | 0.0 | 13.51 | 0.34 | 0.0 | 1600.0 | 12.02 | -13.65 | -16.47 | 16.56 | -10.29 | -8.56 | -0.35 | 31.37 | -6.06 | 11.67 | -12.98 | -17.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 8.73 | -4.9 | -26.88 | 0.28 | 0.0 | 0 | 0.15 | 87.5 | 0 | 0 | 0 | 0 | 4.84 | 9.26 | -8.16 | 1.31 | 47.19 | -13.25 | 2.87 | 12.11 | -2.05 | 15.73 | 14.75 | 4.5 | 3.15 | 2.61 | 18.87 | 0 | 0 | 0 | 1.05 | -7.08 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 4.2 | 0.0 | 13.51 | 0.34 | 0.0 | 1600.0 | 13.92 | 10.48 | 5.61 | 18.46 | 7.76 | 9.23 | -0.51 | -6.25 | -50.0 | 13.41 | 10.64 | 4.44 | 0.00 | 0 | 0 |
| 21Q3 (8) | 9.18 | -28.45 | -22.01 | 0.28 | -50.0 | -61.64 | 0.08 | 0 | 0 | 0 | 0 | 0 | 4.43 | 0.45 | -13.48 | 0.89 | -2.2 | -26.45 | 2.56 | -5.54 | -12.63 | 13.70 | -2.05 | -11.6 | 3.07 | 1.66 | 19.92 | 0 | 0 | 0 | 1.13 | 5550.0 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 4.2 | 13.51 | 13.51 | 0.34 | 1600.0 | 1600.0 | 12.6 | -17.59 | 7.6 | 17.13 | -9.89 | 11.02 | -0.48 | -2.13 | -118.18 | 12.12 | -18.22 | 5.48 | 0.00 | 0 | 0 |
| 21Q2 (7) | 12.83 | -3.61 | -5.03 | 0.56 | -1.75 | -24.32 | 0 | 0 | 0 | 0 | 0 | 0 | 4.41 | -3.5 | -5.77 | 0.91 | -24.79 | -15.74 | 2.71 | -5.57 | -13.14 | 13.99 | -4.26 | 0 | 3.02 | 2.03 | 15.71 | 0 | 0 | 0 | 0.02 | 0 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 15.29 | 6.25 | 45.76 | 19.01 | 4.97 | 33.78 | -0.47 | -42.42 | -291.67 | 14.82 | 5.41 | 42.91 | 0.00 | 0 | 0 |
| 21Q1 (6) | 13.31 | 11.47 | 15.94 | 0.57 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.57 | -13.28 | 3.86 | 1.21 | -19.87 | 11.01 | 2.87 | -2.05 | -11.96 | 14.61 | -2.9 | 0 | 2.96 | 11.7 | 4.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 3.7 | 0.0 | 14.2 | 0.02 | 0.0 | 0 | 14.39 | 9.18 | 13.67 | 18.11 | 7.16 | 13.9 | -0.33 | 2.94 | -1750.0 | 14.06 | 9.5 | 10.88 | 0.00 | 0 | 0 |
| 20Q4 (5) | 11.94 | 1.44 | 13.18 | 0 | -100.0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.27 | 2.93 | 12.13 | 1.51 | 24.79 | 46.6 | 2.93 | 0.0 | 1.74 | 15.05 | -2.93 | 0 | 2.65 | 3.52 | -1.12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.93 | 0.0 | 0.0 | 3.7 | 0.0 | 14.2 | 0.02 | 0.0 | 0 | 13.18 | 12.55 | 13.82 | 16.9 | 9.53 | 14.04 | -0.34 | -54.55 | -1600.0 | 12.84 | 11.75 | 11.07 | 0.00 | 0 | 0 |
| 20Q3 (4) | 11.77 | -12.88 | 0.0 | 0.73 | -1.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 5.12 | 9.4 | 0.0 | 1.21 | 12.04 | 0.0 | 2.93 | -6.09 | 0.0 | 15.50 | 0 | 0.0 | 2.56 | -1.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.93 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 11.71 | 11.63 | 0.0 | 15.43 | 8.59 | 0.0 | -0.22 | -83.33 | 0.0 | 11.49 | 10.8 | 0.0 | 0.00 | 0 | 0.0 |
