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) | 54.87 | -21.47 | 18.29 | -62.3 | 0.47 | 113.64 | 0 | 0 | 92.67 | -15.49 | 14.15 | -37.39 | 15.8 | -29.84 | 17.05 | -16.98 | 15.08 | -44.25 | 0 | 0 | 5.87 | 948.21 | 0 | 0 | 9.08 | 0.0 | 10.29 | 28.14 | 3.3 | -46.69 | 44.99 | 11.92 | 58.59 | 7.66 | -3.73 | 0 | 41.26 | 11.82 | 0.05 | -14.62 |
| 2022 (9) | 69.87 | 158.78 | 48.51 | 127.53 | 0.22 | 0 | 0 | 0 | 109.65 | 26.15 | 22.6 | 171.63 | 22.52 | 22.86 | 20.54 | -2.61 | 27.05 | 39.29 | 0 | 0 | 0.56 | 36.59 | 0 | 0 | 9.08 | 0.0 | 8.03 | 11.53 | 6.19 | 9.95 | 40.2 | 64.48 | 54.42 | 46.02 | -3.3 | 0 | 36.9 | 102.19 | 0.06 | 2.22 |
| 2021 (8) | 27.0 | 4.29 | 21.32 | -2.56 | 0 | 0 | 0 | 0 | 86.92 | 20.15 | 8.32 | 22.53 | 18.33 | 18.87 | 21.09 | -1.07 | 19.42 | 31.13 | 0 | 0 | 0.41 | 0 | 0 | 0 | 9.08 | 0.0 | 7.2 | 10.43 | 5.63 | 12.83 | 24.44 | 11.14 | 37.27 | 11.25 | -6.19 | 0 | 18.25 | 11.55 | 0.06 | 21.76 |
| 2020 (7) | 25.89 | -37.18 | 21.88 | -6.5 | 0 | 0 | 0 | 0 | 72.34 | 0.12 | 6.79 | -21.59 | 15.42 | 4.47 | 21.32 | 4.34 | 14.81 | 20.9 | 0 | 0 | 0 | 0 | 0.11 | -15.38 | 9.08 | 0.0 | 6.52 | 15.19 | 4.99 | 6.85 | 21.99 | 0.73 | 33.5 | 4.17 | -5.63 | 0 | 16.36 | -2.85 | 0.05 | 50.71 |
| 2019 (6) | 41.21 | 4.46 | 23.4 | -17.63 | 0.11 | -75.56 | 0 | 0 | 72.25 | -2.34 | 8.66 | 2.49 | 14.76 | -5.38 | 20.43 | -3.12 | 12.25 | 12.49 | 0 | 0 | 0 | 0 | 0.13 | -13.33 | 9.08 | 0.0 | 5.66 | 17.67 | 4.67 | 17.04 | 21.83 | 10.87 | 32.16 | 12.88 | -4.99 | 0 | 16.84 | 3.38 | 0.03 | -21.97 |
| 2018 (5) | 39.45 | 11.16 | 28.41 | -2.0 | 0.45 | 73.08 | 0 | 0 | 73.98 | 17.13 | 8.45 | 74.95 | 15.6 | 7.59 | 21.09 | -8.15 | 10.89 | 7.82 | 0 | 0 | 1.11 | -27.92 | 0.15 | -11.76 | 9.08 | 0.0 | 4.81 | 11.09 | 3.99 | 55.25 | 19.69 | 24.7 | 28.49 | 25.62 | -3.4 | 0 | 16.29 | 24.64 | 0.04 | -16.36 |
| 2017 (4) | 35.49 | 7.16 | 28.99 | 35.28 | 0.26 | 0 | 0 | 0 | 63.16 | 1.61 | 4.83 | -38.0 | 14.5 | 16.65 | 22.96 | 14.81 | 10.1 | 25.31 | 0 | 0 | 1.54 | 0 | 0.17 | 0 | 9.08 | 0.0 | 4.33 | 21.97 | 2.57 | 102.36 | 15.79 | -14.56 | 22.68 | -2.66 | -2.72 | 0 | 13.07 | -23.92 | 0.05 | -33.74 |
| 2016 (3) | 33.12 | 46.03 | 21.43 | 42.68 | 0 | 0 | 0 | 0 | 62.16 | -6.54 | 7.79 | 27.5 | 12.43 | -1.11 | 20.00 | 5.81 | 8.06 | -26.12 | 0 | 0 | 0 | 0 | 0 | 0 | 9.08 | 0.0 | 3.55 | 20.75 | 1.27 | 0.0 | 18.48 | 16.67 | 23.3 | 16.21 | -1.3 | 0 | 17.18 | -7.19 | 0.07 | 6.68 |
| 2015 (2) | 22.68 | 24.55 | 15.02 | 29.59 | 0.45 | 32.35 | 0 | 0 | 66.51 | 1.43 | 6.11 | 10.89 | 12.57 | -17.47 | 18.90 | -18.63 | 10.91 | -6.83 | 0 | 0 | 0.13 | -78.69 | 0.01 | 0.0 | 9.08 | 0.0 | 2.94 | 23.01 | 1.27 | 0.0 | 15.84 | 10.23 | 20.05 | 11.2 | 2.67 | -11.59 | 18.51 | 6.44 | 0.07 | -2.16 |
| 2014 (1) | 18.21 | 2.65 | 11.59 | 72.21 | 0.34 | -70.94 | 0 | 0 | 65.57 | 8.42 | 5.51 | 4.16 | 15.23 | 17.52 | 23.23 | 8.39 | 11.71 | 5.88 | 0 | 0 | 0.61 | 0 | 0.01 | 0.0 | 9.08 | 0.0 | 2.39 | 28.49 | 1.27 | 0.0 | 14.37 | 3.16 | 18.03 | 5.69 | 3.02 | 282.28 | 17.39 | 18.14 | 0.07 | 17.01 |
| 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) | 56.78 | 2.1 | -12.24 | 20.43 | 98.35 | -27.99 | 0.68 | 11.48 | 44.68 | 0 | 0 | 0 | 26.0 | 12.02 | 30.85 | 3.2 | -18.37 | -15.79 | 19.3 | 11.95 | 28.07 | 21.83 | 4.19 | 47.53 | 14.44 | -5.06 | -9.01 | 0 | 0 | 0 | 8.66 | 5.35 | 89.91 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 11.71 | 0.0 | 13.8 | 3.73 | 0.0 | 13.03 | 46.46 | 7.4 | 8.98 | 61.9 | 5.45 | 10.08 | -1.99 | -30.92 | 6.57 | 44.47 | 6.54 | 9.8 | 0.04 | -25.7 | -17.64 |
| 24Q2 (19) | 55.61 | -0.71 | 0.69 | 10.3 | -33.03 | -51.91 | 0.61 | 0.0 | 74.29 | 0 | 0 | 0 | 23.21 | 22.16 | -7.23 | 3.92 | 0.26 | -17.12 | 17.24 | 2.44 | -14.65 | 20.96 | 4.69 | 17.91 | 15.21 | 3.47 | -15.22 | 0 | 0 | 0 | 8.22 | 32.37 | 341.94 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 11.71 | 13.8 | 13.8 | 3.73 | 13.03 | 13.03 | 43.26 | -11.53 | 11.41 | 58.7 | -6.08 | 11.96 | -1.52 | 25.85 | 61.32 | 41.74 | -10.91 | 19.6 | 0.05 | 10.12 | 0.9 |
| 24Q1 (18) | 56.01 | 2.08 | 2.83 | 15.38 | -15.91 | -41.12 | 0.61 | 29.79 | 117.86 | 0 | 0 | 0 | 19.0 | -5.89 | -31.11 | 3.91 | 65.68 | 19.57 | 16.83 | 6.52 | -13.82 | 20.02 | 17.39 | 18.27 | 14.7 | -2.52 | -35.67 | 0 | 0 | 0 | 6.21 | 5.79 | 469.72 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 10.29 | 0.0 | 28.14 | 3.3 | 0.0 | -46.69 | 48.9 | 8.69 | 12.52 | 62.5 | 6.67 | 8.34 | -2.05 | 45.04 | 36.34 | 46.85 | 13.55 | 16.43 | 0.05 | 1.6 | -10.76 |
| 23Q4 (17) | 54.87 | -15.19 | -21.47 | 18.29 | -35.53 | -62.3 | 0.47 | 0.0 | 113.64 | 0 | 0 | 0 | 20.19 | 1.61 | -31.23 | 2.36 | -37.89 | -42.01 | 15.8 | 4.84 | -29.84 | 17.05 | 15.22 | -16.98 | 15.08 | -4.98 | -44.25 | 0 | 0 | 0 | 5.87 | 28.73 | 948.21 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 10.29 | 0.0 | 28.14 | 3.3 | 0.0 | -46.69 | 44.99 | 5.54 | 11.92 | 58.59 | 4.2 | 7.66 | -3.73 | -75.12 | -13.03 | 41.26 | 1.88 | 11.82 | 0.05 | -0.91 | -14.62 |
| 23Q3 (16) | 64.7 | 17.15 | 5.79 | 28.37 | 32.45 | -53.82 | 0.47 | 34.29 | 0 | 0 | 0 | 0 | 19.87 | -20.58 | -37.32 | 3.8 | -19.66 | -55.4 | 15.07 | -25.4 | -45.5 | 14.80 | -16.73 | -43.6 | 15.87 | -11.54 | -38.82 | 0 | 0 | 0 | 4.56 | 145.16 | 412.36 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 10.29 | 0.0 | 28.14 | 3.3 | 0.0 | -46.69 | 42.63 | 9.79 | 17.99 | 56.23 | 7.25 | 11.68 | -2.13 | 45.8 | 16.8 | 40.5 | 16.05 | 20.64 | 0.05 | -8.98 | -13.67 |
| 23Q2 (15) | 55.23 | 1.4 | 18.09 | 21.42 | -17.99 | -48.99 | 0.35 | 25.0 | 0 | 0 | 0 | 0 | 25.02 | -9.28 | -6.47 | 4.73 | 44.65 | -33.85 | 20.2 | 3.43 | -17.52 | 17.77 | 5.0 | -29.48 | 17.94 | -21.49 | -29.34 | 0 | 0 | 0 | 1.86 | 70.64 | 161.97 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 10.29 | 28.14 | 28.14 | 3.3 | -46.69 | -46.69 | 38.83 | -10.65 | 40.64 | 52.43 | -9.12 | 25.31 | -3.93 | -22.05 | -0.26 | 34.9 | -13.27 | 47.32 | 0.05 | -2.61 | -8.64 |
| 23Q1 (14) | 54.47 | -22.04 | 49.36 | 26.12 | -46.16 | -13.65 | 0.28 | 27.27 | 0 | 0 | 0 | 0 | 27.58 | -6.06 | 26.34 | 3.27 | -19.66 | 14.34 | 19.53 | -13.28 | 0.77 | 16.93 | -17.6 | -22.58 | 22.85 | -15.53 | 11.14 | 0 | 0 | 0 | 1.09 | 94.64 | 131.91 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 8.03 | 0.0 | 11.53 | 6.19 | 0.0 | 9.95 | 43.46 | 8.11 | 59.19 | 57.69 | 6.01 | 43.76 | -3.22 | 2.42 | 11.78 | 40.24 | 9.05 | 70.15 | 0.06 | -2.79 | 3.92 |
| 22Q4 (13) | 69.87 | 14.24 | 158.78 | 48.51 | -21.04 | 127.53 | 0.22 | 0 | 0 | 0 | 0 | 0 | 29.36 | -7.38 | 16.97 | 4.07 | -52.23 | 57.14 | 22.52 | -18.55 | 22.86 | 20.54 | -21.72 | -2.6 | 27.05 | 4.28 | 39.29 | 0 | 0 | 0 | 0.56 | -37.08 | 36.59 | 0 | 0 | 0 | 9.08 | 0.0 | 0.0 | 8.03 | 0.0 | 11.53 | 6.19 | 0.0 | 9.95 | 40.2 | 11.26 | 64.48 | 54.42 | 8.08 | 46.02 | -3.3 | -28.91 | 46.69 | 36.9 | 9.92 | 102.19 | 0.06 | 0.19 | 2.22 |
| 22Q3 (12) | 61.16 | 30.77 | 183.54 | 61.44 | 46.32 | 151.6 | 0 | 0 | 0 | 0 | 0 | 0 | 31.7 | 18.5 | 34.95 | 8.52 | 19.16 | 419.51 | 27.65 | 12.9 | 49.22 | 26.24 | 4.11 | 16.03 | 25.94 | 2.17 | 38.64 | 0 | 0 | 0 | 0.89 | 25.35 | 206.9 | 0 | 0 | -100.0 | 9.08 | 0.0 | 0.0 | 8.03 | 0.0 | 11.53 | 6.19 | 0.0 | 9.95 | 36.13 | 30.86 | 65.28 | 50.35 | 20.34 | 45.14 | -2.56 | 34.69 | 60.12 | 33.57 | 41.71 | 117.42 | 0.06 | -3.68 | 7.94 |
| 22Q2 (11) | 46.77 | 28.24 | 149.71 | 41.99 | 38.81 | 135.24 | 0 | 0 | 0 | 0 | 0 | 0 | 26.75 | 22.54 | 46.74 | 7.15 | 150.0 | 295.03 | 24.49 | 26.37 | 57.09 | 25.20 | 15.29 | 27.46 | 25.39 | 23.49 | 44.92 | 0 | 0 | 0 | 0.71 | 51.06 | 0 | 0 | 0 | -100.0 | 9.08 | 0.0 | 0.0 | 8.03 | 11.53 | 23.16 | 6.19 | 9.95 | 24.05 | 27.61 | 1.14 | 5.87 | 41.84 | 4.26 | 11.34 | -3.92 | -7.4 | 37.38 | 23.69 | 0.17 | 19.53 | 0.06 | 10.77 | 24.02 |
| 22Q1 (10) | 36.47 | 35.07 | 106.86 | 30.25 | 41.89 | 68.43 | 0 | 0 | 0 | 0 | 0 | 0 | 21.83 | -13.03 | 8.61 | 2.86 | 10.42 | 25.44 | 19.38 | 5.73 | 22.04 | 21.86 | 3.67 | 8.43 | 20.56 | 5.87 | 48.66 | 0 | 0 | 0 | 0.47 | 14.63 | 0 | 0 | 0 | -100.0 | 9.08 | 0.0 | 0.0 | 7.2 | 0.0 | 10.43 | 5.63 | 0.0 | 12.83 | 27.3 | 11.7 | 12.53 | 40.13 | 7.67 | 12.19 | -3.65 | 41.03 | 37.29 | 23.65 | 29.59 | 28.25 | 0.05 | -4.37 | 11.65 |
| 21Q4 (9) | 27.0 | 25.17 | 4.29 | 21.32 | -12.69 | -2.56 | 0 | 0 | 0 | 0 | 0 | 0 | 25.1 | 6.85 | 24.75 | 2.59 | 57.93 | 41.53 | 18.33 | -1.08 | 18.87 | 21.09 | -6.75 | -1.05 | 19.42 | 3.79 | 31.13 | 0 | 0 | 0 | 0.41 | 41.38 | 0 | 0 | -100.0 | -100.0 | 9.08 | 0.0 | 0.0 | 7.2 | 0.0 | 10.43 | 5.63 | 0.0 | 12.83 | 24.44 | 11.8 | 11.14 | 37.27 | 7.44 | 11.25 | -6.19 | 3.58 | -9.95 | 18.25 | 18.2 | 11.55 | 0.06 | 5.79 | 21.76 |
| 21Q3 (8) | 21.57 | 15.16 | -35.05 | 24.42 | 36.81 | -7.95 | 0 | 0 | 0 | 0 | 0 | 0 | 23.49 | 28.85 | 15.2 | 1.64 | -9.39 | -24.42 | 18.53 | 18.86 | 14.88 | 22.61 | 14.36 | -3.96 | 18.71 | 6.79 | 61.43 | 0 | 0 | 0 | 0.29 | 0 | 0 | 0.1 | 0.0 | -16.67 | 9.08 | 0.0 | 0.0 | 7.2 | 10.43 | 10.43 | 5.63 | 12.83 | 12.83 | 21.86 | -16.18 | 8.43 | 34.69 | -7.69 | 9.54 | -6.42 | -2.56 | -6.12 | 15.44 | -22.1 | 9.43 | 0.05 | 10.66 | 34.13 |
| 21Q2 (7) | 18.73 | 6.24 | -36.05 | 17.85 | -0.61 | -13.35 | 0 | 0 | 0 | 0 | 0 | 0 | 18.23 | -9.3 | 0.44 | 1.81 | -20.61 | -15.42 | 15.59 | -1.83 | 1.7 | 19.77 | -1.93 | 0 | 17.52 | 26.68 | 52.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0.1 | -9.09 | -16.67 | 9.08 | 0.0 | 0.0 | 6.52 | 0.0 | 0.0 | 4.99 | 0.0 | 0.0 | 26.08 | 7.5 | 44.97 | 37.58 | 5.06 | 27.39 | -6.26 | -7.56 | 3.99 | 19.82 | 7.48 | 72.8 | 0.05 | -0.27 | 29.52 |
| 21Q1 (6) | 17.63 | -31.9 | -56.13 | 17.96 | -17.92 | -8.74 | 0 | 0 | 0 | 0 | 0 | 0 | 20.1 | -0.1 | 46.82 | 2.28 | 24.59 | 245.45 | 15.88 | 2.98 | 33.45 | 20.16 | -5.4 | 0 | 13.83 | -6.62 | 7.96 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | 0.0 | -8.33 | 9.08 | 0.0 | 0.0 | 6.52 | 0.0 | 15.19 | 4.99 | 0.0 | 6.85 | 24.26 | 10.32 | 7.87 | 35.77 | 6.78 | 9.02 | -5.82 | -3.37 | -9.4 | 18.44 | 12.71 | 7.4 | 0.05 | 4.28 | 51.03 |
| 20Q4 (5) | 25.89 | -22.04 | -37.18 | 21.88 | -17.53 | -6.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | 20.12 | -1.32 | 23.66 | 1.83 | -15.67 | 42.97 | 15.42 | -4.4 | 4.47 | 21.31 | -9.49 | 0 | 14.81 | 27.78 | 20.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | -15.38 | 9.08 | 0.0 | 0.0 | 6.52 | 0.0 | 15.19 | 4.99 | 0.0 | 6.85 | 21.99 | 9.08 | 0.73 | 33.5 | 5.78 | 4.17 | -5.63 | 6.94 | -12.83 | 16.36 | 15.95 | -2.85 | 0.05 | 16.55 | 50.71 |
| 20Q3 (4) | 33.21 | 13.38 | 0.0 | 26.53 | 28.79 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 20.39 | 12.34 | 0.0 | 2.17 | 1.4 | 0.0 | 16.13 | 5.22 | 0.0 | 23.55 | 0 | 0.0 | 11.59 | 0.78 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.12 | 0.0 | 0.0 | 9.08 | 0.0 | 0.0 | 6.52 | 0.0 | 0.0 | 4.99 | 0.0 | 0.0 | 20.16 | 12.06 | 0.0 | 31.67 | 7.36 | 0.0 | -6.05 | 7.21 | 0.0 | 14.11 | 23.02 | 0.0 | 0.04 | 6.86 | 0.0 |
