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) | 10.9 | -3.63 | 9.22 | 83.3 | 0.19 | 0.0 | 0 | 0 | 32.34 | 7.98 | 3.79 | -25.39 | 12.29 | 48.07 | 38.00 | 37.13 | 5.46 | 8.33 | 0 | 0 | 0.25 | -43.18 | 0.07 | 16.67 | 4.2 | 0.0 | 2.03 | 33.55 | 1.39 | -3.47 | 6.42 | 5.07 | 9.85 | 8.72 | -2.01 | 0 | 4.41 | -6.57 | 0.09 | 238.92 |
| 2022 (9) | 11.31 | 128.02 | 5.03 | 42.49 | 0.19 | -13.64 | 0 | 0 | 29.95 | 49.9 | 5.08 | 144.23 | 8.3 | -13.9 | 27.71 | -42.56 | 5.04 | -12.35 | 0 | 0 | 0.44 | -16.98 | 0.06 | -33.33 | 4.2 | 0.0 | 1.52 | 16.03 | 1.44 | 8.27 | 6.11 | 89.16 | 9.06 | 54.34 | -1.39 | 0 | 4.72 | 163.69 | 0.03 | -55.8 |
| 2021 (8) | 4.96 | -17.61 | 3.53 | 31.72 | 0.22 | 0 | 0 | 0 | 19.98 | 33.91 | 2.08 | 44.44 | 9.64 | 49.0 | 48.25 | 11.26 | 5.75 | 118.63 | 0 | 0 | 0.53 | 0 | 0.09 | -43.75 | 4.2 | 5.53 | 1.31 | 11.97 | 1.33 | -6.99 | 3.23 | 25.68 | 5.87 | 13.54 | -1.44 | 0 | 1.79 | 44.35 | 0.06 | 46.24 |
| 2020 (7) | 6.02 | 2.38 | 2.68 | 101.5 | 0 | 0 | 0 | 0 | 14.92 | -8.35 | 1.44 | -27.27 | 6.47 | 7.3 | 43.36 | 17.08 | 2.63 | 6.05 | 0 | 0 | 0 | 0 | 0.16 | -23.81 | 3.98 | 0.0 | 1.17 | 20.62 | 1.43 | 72.29 | 2.57 | -34.44 | 5.17 | -9.62 | -1.33 | 0 | 1.24 | -50.2 | 0.04 | 74.48 |
| 2019 (6) | 5.88 | 148.1 | 1.33 | 72.73 | 0 | 0 | 0 | 0 | 16.28 | 3.89 | 1.98 | 10.61 | 6.03 | -8.08 | 37.04 | -11.52 | 2.48 | 8.3 | 0 | 0 | 0 | 0 | 0.21 | -36.36 | 3.98 | 15.03 | 0.97 | 22.78 | 0.83 | 16.9 | 3.92 | -1.51 | 5.72 | 4.38 | -1.43 | 0 | 2.49 | -20.95 | 0.02 | 28.56 |
| 2018 (5) | 2.37 | -35.77 | 0.77 | 0 | 0 | 0 | 0 | 0 | 15.67 | 15.14 | 1.79 | -1.1 | 6.56 | 45.78 | 41.86 | 26.61 | 2.29 | 8.02 | 0 | 0 | 0 | 0 | 0.33 | 73.68 | 3.46 | 0.58 | 0.79 | 29.51 | 0.71 | 222.73 | 3.98 | -13.29 | 5.48 | 1.29 | -0.83 | 0 | 3.15 | -18.81 | 0.02 | 63.25 |
| 2017 (4) | 3.69 | -20.47 | 0 | 0 | 0 | 0 | 0 | 0 | 13.61 | -4.42 | 1.81 | -26.42 | 4.5 | -9.46 | 33.06 | -5.27 | 2.12 | 41.33 | 0 | 0 | 0 | 0 | 0.19 | 280.0 | 3.44 | 0.58 | 0.61 | 69.44 | 0.22 | 0 | 4.59 | -7.46 | 5.41 | 1.69 | -0.71 | 0 | 3.88 | -18.14 | 0.01 | 79.3 |
| 2016 (3) | 4.64 | -22.41 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.64 | 2.46 | 31.55 | 4.97 | 34.69 | 34.90 | 33.84 | 1.5 | -4.46 | 0 | 0 | 0 | 0 | 0.05 | -37.5 | 3.42 | -2.01 | 0.36 | 100.0 | 0 | 0 | 4.96 | -2.75 | 5.32 | 0.76 | -0.22 | 0 | 4.74 | -15.81 | 0.01 | -22.43 |
| 2015 (2) | 5.98 | 102.03 | 0 | 0 | 0 | 0 | 0 | 0 | 14.15 | 8.93 | 1.87 | 6.25 | 3.69 | 1.93 | 26.08 | -6.42 | 1.57 | 18.94 | 0 | 0 | 0 | 0 | 0.08 | 14.29 | 3.49 | 12.58 | 0.18 | 0 | 0 | 0 | 5.1 | 37.1 | 5.28 | 41.94 | 0.53 | 29.27 | 5.63 | 36.32 | 0.01 | -27.36 |
| 2014 (1) | 2.96 | 36.41 | 0.95 | -63.46 | 0 | 0 | 0 | 0 | 12.99 | 4.25 | 1.76 | 22.22 | 3.62 | -0.55 | 27.87 | -4.61 | 1.32 | -10.81 | 0 | 0 | 0 | 0 | 0.07 | 250.0 | 3.1 | 0.0 | 0 | 0 | 0 | 0 | 3.72 | 89.8 | 3.72 | 89.8 | 0.41 | 95.24 | 4.13 | 90.32 | 0.01 | -50.89 |
| 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) | 9.9 | -6.78 | -7.3 | 10.56 | 19.86 | 23.36 | 0.82 | 148.48 | 290.48 | 0 | 0 | 0 | 10.71 | 17.43 | 32.71 | 1.26 | 13.51 | 21.15 | 16.07 | 10.75 | 40.47 | 44.23 | 2.7 | 17.31 | 6.19 | 7.84 | 8.03 | 0 | 0 | 0 | 0.54 | 0 | 92.86 | 0.07 | -12.5 | -12.5 | 4.2 | 0.0 | 0.0 | 2.4 | 0.0 | 18.23 | 2.01 | 0.0 | 44.6 | 5.95 | 26.87 | 7.01 | 10.36 | 13.72 | 15.37 | -1.2 | -71.43 | -44.58 | 4.75 | 19.05 | 0.42 | 0.09 | -0.58 | 4.4 |
| 24Q2 (19) | 10.62 | -6.68 | -14.63 | 8.81 | -10.47 | 23.39 | 0.33 | 106.25 | 50.0 | 0 | 0 | 0 | 9.12 | 19.37 | 7.67 | 1.11 | 54.17 | -13.95 | 14.51 | 9.18 | 43.95 | 43.07 | 7.07 | 30.7 | 5.74 | 4.36 | 9.13 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.08 | -11.11 | 0.0 | 4.2 | 0.0 | 0.0 | 2.4 | 18.23 | 18.23 | 2.01 | 44.6 | 44.6 | 4.69 | -33.85 | 2.4 | 9.11 | -13.32 | 13.88 | -0.7 | 25.53 | 60.89 | 3.99 | -35.12 | 43.01 | 0.09 | 7.53 | -0.67 |
| 24Q1 (18) | 11.38 | 4.4 | 0.18 | 9.84 | 6.72 | 68.49 | 0.16 | -15.79 | -27.27 | 0 | 0 | 0 | 7.64 | -13.77 | 10.09 | 0.72 | -17.24 | 22.03 | 13.29 | 8.14 | 59.54 | 40.22 | 5.85 | 45.11 | 5.5 | 0.73 | 0.18 | 0 | 0 | 0 | 0.22 | -12.0 | -42.11 | 0.09 | 28.57 | 50.0 | 4.2 | 0.0 | 0.0 | 2.03 | 0.0 | 33.55 | 1.39 | 0.0 | -3.47 | 7.09 | 10.44 | 5.82 | 10.51 | 6.7 | 8.91 | -0.94 | 53.23 | 25.4 | 6.15 | 39.46 | 13.05 | 0.08 | -6.86 | 6.0 |
| 23Q4 (17) | 10.9 | 2.06 | -3.63 | 9.22 | 7.71 | 83.3 | 0.19 | -9.52 | 0.0 | 0 | 0 | 0 | 8.86 | 9.79 | 29.15 | 0.87 | -16.35 | 4.82 | 12.29 | 7.43 | 48.07 | 38.00 | 0.79 | 37.13 | 5.46 | -4.71 | 8.33 | 0 | 0 | 0 | 0.25 | -10.71 | -43.18 | 0.07 | -12.5 | 16.67 | 4.2 | 0.0 | 0.0 | 2.03 | 0.0 | 33.55 | 1.39 | 0.0 | -3.47 | 6.42 | 15.47 | 5.07 | 9.85 | 9.69 | 8.72 | -2.01 | -142.17 | -44.6 | 4.41 | -6.77 | -6.57 | 0.09 | 4.86 | 238.92 |
| 23Q3 (16) | 10.68 | -14.15 | 5.95 | 8.56 | 19.89 | 35.02 | 0.21 | -4.55 | 31.25 | 0 | 0 | 0 | 8.07 | -4.72 | -3.0 | 1.04 | -19.38 | -50.24 | 11.44 | 13.49 | 5.05 | 37.71 | 14.43 | 3.84 | 5.73 | 8.94 | 7.3 | 0 | 0 | 0 | 0.28 | -15.15 | -42.86 | 0.08 | 0.0 | 14.29 | 4.2 | 0.0 | 0.0 | 2.03 | 0.0 | 33.55 | 1.39 | 0.0 | -3.47 | 5.56 | 21.4 | 5.1 | 8.98 | 12.25 | 8.85 | -0.83 | 53.63 | 18.63 | 4.73 | 69.53 | 10.77 | 0.08 | -5.41 | 190.22 |
| 23Q2 (15) | 12.44 | 9.51 | 58.07 | 7.14 | 22.26 | 99.44 | 0.22 | 0.0 | 100.0 | 0 | 0 | 0 | 8.47 | 22.05 | 6.81 | 1.29 | 118.64 | -17.83 | 10.08 | 21.01 | 5.55 | 32.95 | 18.87 | -10.43 | 5.26 | -4.19 | -9.62 | 0 | 0 | 0 | 0.33 | -13.16 | -41.07 | 0.08 | 33.33 | 14.29 | 4.2 | 0.0 | 0.0 | 2.03 | 33.55 | 33.55 | 1.39 | -3.47 | -3.47 | 4.58 | -31.64 | 43.12 | 8.0 | -17.1 | 30.08 | -1.79 | -42.06 | -67.29 | 2.79 | -48.71 | 30.99 | 0.09 | 14.74 | 165.55 |
| 23Q1 (14) | 11.36 | 0.44 | 78.9 | 5.84 | 16.1 | 60.44 | 0.22 | 15.79 | -8.33 | 0 | 0 | 0 | 6.94 | 1.17 | 1.46 | 0.59 | -28.92 | -1.67 | 8.33 | 0.36 | -11.29 | 27.72 | 0.03 | -32.51 | 5.49 | 8.93 | -8.8 | 0 | 0 | 0 | 0.38 | -13.64 | -17.39 | 0.06 | 0.0 | -25.0 | 4.2 | 0.0 | 0.0 | 1.52 | 0.0 | 16.03 | 1.44 | 0.0 | 8.27 | 6.7 | 9.66 | 74.93 | 9.65 | 6.51 | 49.15 | -1.26 | 9.35 | -63.64 | 5.44 | 15.25 | 77.78 | 0.08 | 197.81 | 46.36 |
| 22Q4 (13) | 11.31 | 12.2 | 128.02 | 5.03 | -20.66 | 42.49 | 0.19 | 18.75 | -13.64 | 0 | 0 | 0 | 6.86 | -17.55 | -0.58 | 0.83 | -60.29 | -7.78 | 8.3 | -23.78 | -13.9 | 27.71 | -23.68 | -42.56 | 5.04 | -5.62 | -12.35 | 0 | 0 | 0 | 0.44 | -10.2 | -16.98 | 0.06 | -14.29 | -33.33 | 4.2 | 0.0 | 0.0 | 1.52 | 0.0 | 16.03 | 1.44 | 0.0 | 8.27 | 6.11 | 15.5 | 89.16 | 9.06 | 9.82 | 54.34 | -1.39 | -36.27 | 3.47 | 4.72 | 10.54 | 163.69 | 0.03 | -10.21 | -55.8 |
| 22Q3 (12) | 10.08 | 28.08 | 141.73 | 6.34 | 77.09 | 101.91 | 0.16 | 45.45 | 0 | 0 | 0 | 0 | 8.32 | 4.92 | 93.94 | 2.09 | 33.12 | 596.67 | 10.89 | 14.03 | 58.06 | 36.31 | -1.29 | -7.51 | 5.34 | -8.25 | 21.36 | 0 | 0 | 0 | 0.49 | -12.5 | 0 | 0.07 | 0.0 | -41.67 | 4.2 | 0.0 | 5.53 | 1.52 | 0.0 | 16.03 | 1.44 | 0.0 | 8.27 | 5.29 | 65.31 | 130.0 | 8.25 | 34.15 | 66.67 | -1.02 | 4.67 | 34.62 | 4.27 | 100.47 | 477.03 | 0.03 | -13.45 | -27.96 |
| 22Q2 (11) | 7.87 | 23.94 | 22.97 | 3.58 | -1.65 | 31.62 | 0.11 | -54.17 | 0 | 0 | 0 | 0 | 7.93 | 15.94 | 64.18 | 1.57 | 161.67 | 234.04 | 9.55 | 1.7 | 45.58 | 36.79 | -10.44 | -4.22 | 5.82 | -3.32 | 54.79 | 0 | 0 | 0 | 0.56 | 21.74 | 0 | 0.07 | -12.5 | -41.67 | 4.2 | 0.0 | 5.53 | 1.52 | 16.03 | 29.91 | 1.44 | 8.27 | 0.7 | 3.2 | -16.45 | -7.25 | 6.15 | -4.95 | 1.82 | -1.07 | -38.96 | 33.54 | 2.13 | -30.39 | 15.76 | 0.03 | -36.76 | -12.2 |
| 22Q1 (10) | 6.35 | 28.02 | 2.75 | 3.64 | 3.12 | 35.82 | 0.24 | 9.09 | 0 | 0 | 0 | 0 | 6.84 | -0.87 | 72.73 | 0.6 | -33.33 | 50.0 | 9.39 | -2.59 | 50.96 | 41.08 | -14.87 | 2.62 | 6.02 | 4.7 | 96.73 | 0 | 0 | 0 | 0.46 | -13.21 | 0 | 0.08 | -11.11 | -38.46 | 4.2 | 0.0 | 5.53 | 1.31 | 0.0 | 11.97 | 1.33 | 0.0 | -6.99 | 3.83 | 18.58 | 28.52 | 6.47 | 10.22 | 16.16 | -0.77 | 46.53 | 46.9 | 3.06 | 70.95 | 100.0 | 0.05 | -10.07 | 38.3 |
| 21Q4 (9) | 4.96 | 18.94 | -17.61 | 3.53 | 12.42 | 31.72 | 0.22 | 0 | 0 | 0 | 0 | 0 | 6.9 | 60.84 | 54.36 | 0.9 | 200.0 | 150.0 | 9.64 | 39.91 | 49.0 | 48.25 | 22.9 | 11.26 | 5.75 | 30.68 | 118.63 | 0 | 0 | 0 | 0.53 | 0 | 0 | 0.09 | -25.0 | -43.75 | 4.2 | 5.53 | 5.53 | 1.31 | 0.0 | 11.97 | 1.33 | 0.0 | -6.99 | 3.23 | 40.43 | 25.68 | 5.87 | 18.59 | 13.54 | -1.44 | 7.69 | -8.27 | 1.79 | 141.89 | 44.35 | 0.06 | 46.36 | 46.24 |
| 21Q3 (8) | 4.17 | -34.84 | -22.92 | 3.14 | 15.44 | 21.71 | 0 | 0 | 0 | 0 | 0 | 0 | 4.29 | -11.18 | 12.3 | 0.3 | -36.17 | 7.14 | 6.89 | 5.03 | 16.39 | 39.26 | 2.22 | -2.45 | 4.4 | 17.02 | 92.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0.0 | -36.84 | 3.98 | 0.0 | 0.0 | 1.31 | 11.97 | 11.97 | 1.33 | -6.99 | -6.99 | 2.3 | -33.33 | 3.6 | 4.95 | -18.05 | 2.91 | -1.56 | 3.11 | 0.0 | 0.74 | -59.78 | 12.12 | 0.04 | 5.49 | 33.69 |
| 21Q2 (7) | 6.4 | 3.56 | 1.75 | 2.72 | 1.49 | 72.15 | 0 | 0 | 0 | 0 | 0 | 0 | 4.83 | 21.97 | 46.81 | 0.47 | 17.5 | 23.68 | 6.56 | 5.47 | 18.63 | 38.41 | -4.04 | 0 | 3.76 | 22.88 | 70.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | -7.69 | -45.45 | 3.98 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 3.45 | 15.77 | 78.76 | 6.04 | 8.44 | 33.33 | -1.61 | -11.03 | 12.5 | 1.84 | 20.26 | 1944.44 | 0.04 | -0.39 | 71.31 |
| 21Q1 (6) | 6.18 | 2.66 | 4.57 | 2.68 | 0.0 | 83.56 | 0 | 0 | 0 | 0 | 0 | 0 | 3.96 | -11.41 | 18.56 | 0.4 | 11.11 | -4.76 | 6.22 | -3.86 | 8.74 | 40.03 | -7.7 | 0 | 3.06 | 16.35 | 33.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -18.75 | -38.1 | 3.98 | 0.0 | 0.0 | 1.17 | 0.0 | 20.62 | 1.43 | 0.0 | 72.29 | 2.98 | 15.95 | -31.34 | 5.57 | 7.74 | -9.28 | -1.45 | -9.02 | 9.94 | 1.53 | 23.39 | -43.96 | 0.04 | -4.91 | 78.06 |
| 20Q4 (5) | 6.02 | 11.28 | 2.38 | 2.68 | 3.88 | 101.5 | 0 | 0 | 0 | 0 | 0 | 0 | 4.47 | 17.02 | 4.93 | 0.36 | 28.57 | -18.18 | 6.47 | 9.29 | 7.3 | 43.36 | 7.75 | 0 | 2.63 | 15.35 | 6.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -15.79 | -23.81 | 3.98 | 0.0 | 0.0 | 1.17 | 0.0 | 20.62 | 1.43 | 0.0 | 72.29 | 2.57 | 15.77 | -34.44 | 5.17 | 7.48 | -9.62 | -1.33 | 14.74 | 6.99 | 1.24 | 87.88 | -50.2 | 0.04 | 33.79 | 74.48 |
| 20Q3 (4) | 5.41 | -13.99 | 0.0 | 2.58 | 63.29 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.82 | 16.11 | 0.0 | 0.28 | -26.32 | 0.0 | 5.92 | 7.05 | 0.0 | 40.24 | 0 | 0.0 | 2.28 | 3.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.19 | -13.64 | 0.0 | 3.98 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 2.22 | 15.03 | 0.0 | 4.81 | 6.18 | 0.0 | -1.56 | 15.22 | 0.0 | 0.66 | 633.33 | 0.0 | 0.03 | 35.17 | 0.0 |
