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) | 19.65 | 74.51 | 3.33 | -42.78 | 1.68 | -60.19 | 0.18 | 0.0 | 42.08 | -15.6 | 2.62 | -38.06 | 13.79 | -19.07 | 32.77 | -4.11 | 9.74 | -24.55 | 2.81 | 61.49 | 21.59 | 47.27 | 0.11 | 37.5 | 9.1 | 12.35 | 1.56 | 36.84 | 0.72 | -19.1 | 7.79 | 7.89 | 10.07 | 8.75 | -0.97 | 0 | 6.82 | 4.92 | 0.00 | 0 |
| 2022 (9) | 11.26 | -17.45 | 5.82 | -20.27 | 4.22 | -14.05 | 0.18 | -30.77 | 49.86 | 15.79 | 4.23 | 153.29 | 17.04 | 34.17 | 34.18 | 15.87 | 12.91 | 12.65 | 1.74 | 64.15 | 14.66 | 243.33 | 0.08 | 0.0 | 8.1 | 12.66 | 1.14 | 17.53 | 0.89 | -15.24 | 7.22 | 86.08 | 9.26 | 56.95 | -0.72 | 0 | 6.5 | 117.39 | 0.00 | 0 |
| 2021 (8) | 13.64 | -7.78 | 7.3 | 220.18 | 4.91 | 395.96 | 0.26 | 0 | 43.06 | 22.5 | 1.67 | 67.0 | 12.7 | 14.52 | 29.49 | -6.52 | 11.46 | 45.25 | 1.06 | 783.33 | 4.27 | -59.75 | 0.08 | -11.11 | 7.19 | 6.52 | 0.97 | 11.49 | 1.05 | -3.67 | 3.88 | 24.36 | 5.9 | 16.14 | -0.89 | 0 | 2.99 | 41.04 | 0.00 | 0 |
| 2020 (7) | 14.79 | 10.87 | 2.28 | -39.04 | 0.99 | 241.38 | 0 | 0 | 35.15 | -8.13 | 1.0 | -54.13 | 11.09 | 8.51 | 31.55 | 18.11 | 7.89 | -8.57 | 0.12 | -79.31 | 10.61 | 39.42 | 0.09 | -40.0 | 6.75 | 1.05 | 0.87 | 33.85 | 1.09 | 60.29 | 3.12 | -18.96 | 5.08 | -2.12 | -1.0 | 0 | 2.12 | -23.19 | 0.00 | 0 |
| 2019 (6) | 13.34 | 47.89 | 3.74 | -58.49 | 0.29 | -9.38 | 0 | 0 | 38.26 | 11.64 | 2.18 | 0.0 | 10.22 | 13.3 | 26.71 | 1.49 | 8.63 | -3.79 | 0.58 | 0 | 7.61 | 561.74 | 0.15 | -6.25 | 6.68 | 1.21 | 0.65 | 47.73 | 0.68 | 44.68 | 3.85 | 12.57 | 5.19 | 20.14 | -1.09 | 0 | 2.76 | 0.73 | 0.00 | 0 |
| 2018 (5) | 9.02 | 34.63 | 9.01 | -3.22 | 0.32 | -36.0 | 0 | 0 | 34.27 | 2.76 | 2.18 | 10.1 | 9.02 | -3.63 | 26.32 | -6.22 | 8.97 | 25.63 | 0 | 0 | 1.15 | -25.81 | 0.16 | -20.0 | 6.6 | 10.0 | 0.44 | 83.33 | 0.47 | 9.3 | 3.42 | 12.13 | 4.32 | 16.13 | -0.68 | 0 | 2.74 | 6.2 | 0.00 | 0 |
| 2017 (4) | 6.7 | 33.47 | 9.31 | 169.08 | 0.5 | -18.03 | 0 | 0 | 33.35 | 24.63 | 1.98 | 52.31 | 9.36 | 27.87 | 28.07 | 2.6 | 7.14 | 47.52 | 0 | 0 | 1.55 | -25.48 | 0.2 | 81.82 | 6.0 | 8.89 | 0.24 | 118.18 | 0.43 | 0 | 3.05 | 36.16 | 3.72 | 58.97 | -0.47 | 0 | 2.58 | 42.54 | 0.00 | 0 |
| 2016 (3) | 5.02 | 79.93 | 3.46 | 17.69 | 0.61 | -16.44 | 0 | 0 | 26.76 | 21.2 | 1.3 | 17.12 | 7.32 | 20.79 | 27.35 | -0.33 | 4.84 | 13.62 | 0 | 0 | 2.08 | -27.53 | 0.11 | 1000.0 | 5.51 | 0.0 | 0.11 | 0 | 0 | 0 | 2.24 | 109.35 | 2.34 | 118.69 | -0.43 | 0 | 1.81 | 60.18 | 0.00 | 0 |
| 2015 (2) | 2.79 | 39.5 | 2.94 | -31.31 | 0.73 | -40.16 | 0 | 0 | 22.08 | 9.74 | 1.11 | 158.14 | 6.06 | -1.62 | 27.45 | -10.36 | 4.26 | 10.94 | 0 | 0 | 2.87 | -9.46 | 0.01 | -66.67 | 5.51 | 10.87 | 0 | 0 | 0 | 0 | 1.07 | 0 | 1.07 | 0 | 0.06 | -62.5 | 1.13 | 769.23 | 0.00 | 0 |
| 2014 (1) | 2.0 | 94.17 | 4.28 | 55.64 | 1.22 | 28.42 | 0 | 0 | 20.12 | 40.21 | 0.43 | 437.5 | 6.16 | 41.94 | 30.62 | 1.23 | 3.84 | 32.41 | 0 | 0 | 3.17 | 11.62 | 0.03 | -89.66 | 4.97 | 12.7 | 0 | 0 | 0 | 0 | -0.03 | 0 | -0.03 | 0 | 0.16 | -36.0 | 0.13 | 0 | 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) | 22.49 | 6.08 | 6.44 | 5.94 | 30.55 | -47.8 | 5.37 | 34.25 | 49.58 | 0 | 0 | -100.0 | 12.85 | 1.98 | 21.92 | 0.37 | -65.09 | -72.18 | 16.97 | -3.08 | 16.95 | 36.95 | -7.96 | 12.7 | 11.18 | 2.85 | 8.97 | 0.11 | 0.0 | -95.22 | 17.76 | -21.93 | 24.2 | 1.83 | 0.55 | 2950.0 | 10.88 | 6.15 | 19.82 | 1.81 | 0.0 | 16.03 | 0.97 | 0.0 | 34.72 | 8.73 | 4.18 | 8.85 | 11.52 | 3.23 | 11.84 | 0 | 100.0 | 100.0 | 8.73 | 10.79 | 19.1 | 0.03 | -13.18 | 0 |
| 24Q2 (19) | 21.2 | -8.86 | 29.58 | 4.55 | -18.75 | -45.38 | 4.0 | 14.94 | -25.23 | 0 | -100.0 | -100.0 | 12.6 | 19.43 | 23.65 | 1.06 | -20.9 | 27.71 | 17.51 | 22.28 | 22.02 | 40.14 | 15.52 | 32.32 | 10.87 | 20.91 | 2.16 | 0.11 | -96.43 | -94.88 | 22.75 | 6.66 | 39.66 | 1.82 | 1720.0 | 2933.33 | 10.25 | 12.27 | 24.39 | 1.81 | 16.03 | 16.03 | 0.97 | 34.72 | 34.72 | 8.38 | 7.02 | 25.07 | 11.16 | 10.39 | 24.28 | -0.5 | 19.35 | 59.02 | 7.88 | 9.29 | 43.8 | 0.03 | 0 | 0 |
| 24Q1 (18) | 23.26 | 18.37 | 92.87 | 5.6 | 68.17 | 39.65 | 3.48 | 107.14 | -5.43 | 0.18 | 0.0 | 0.0 | 10.55 | 6.24 | -7.62 | 1.34 | 993.33 | 116.13 | 14.32 | 3.84 | -2.65 | 34.75 | 6.04 | 14.07 | 8.99 | -7.7 | -22.5 | 3.08 | 9.61 | 41.28 | 21.33 | -1.2 | 28.96 | 0.1 | -9.09 | 42.86 | 9.13 | 0.33 | 10.8 | 1.56 | 0.0 | 36.84 | 0.72 | 0.0 | -19.1 | 7.83 | 0.51 | 27.94 | 10.11 | 0.4 | 24.05 | -0.62 | 36.08 | 3.12 | 7.21 | 5.72 | 31.57 | 0.00 | 0 | 0 |
| 23Q4 (17) | 19.65 | -7.0 | 74.51 | 3.33 | -70.74 | -42.78 | 1.68 | -53.2 | -60.19 | 0.18 | 0.0 | 0.0 | 9.93 | -5.79 | -18.0 | -0.15 | -111.28 | -153.57 | 13.79 | -4.96 | -19.07 | 32.77 | -0.04 | -4.11 | 9.74 | -5.07 | -24.55 | 2.81 | 22.17 | 61.49 | 21.59 | 50.98 | 47.27 | 0.11 | 83.33 | 37.5 | 9.1 | 0.22 | 12.35 | 1.56 | 0.0 | 36.84 | 0.72 | 0.0 | -19.1 | 7.79 | -2.87 | 7.89 | 10.07 | -2.23 | 8.75 | -0.97 | -40.58 | -34.72 | 6.82 | -6.96 | 4.92 | 0.00 | 0 | 0 |
| 23Q3 (16) | 21.13 | 29.16 | 71.79 | 11.38 | 36.61 | 66.13 | 3.59 | -32.9 | -7.24 | 0.18 | 5.88 | -60.0 | 10.54 | 3.43 | -22.39 | 1.33 | 60.24 | -20.83 | 14.51 | 1.11 | -14.55 | 32.78 | 8.06 | -7.65 | 10.26 | -3.57 | -14.14 | 2.3 | 6.98 | 123.3 | 14.3 | -12.22 | -11.12 | 0.06 | 0.0 | -14.29 | 9.08 | 10.19 | 18.69 | 1.56 | 0.0 | 36.84 | 0.72 | 0.0 | -19.1 | 8.02 | 19.7 | 15.73 | 10.3 | 14.7 | 14.96 | -0.69 | 43.44 | -56.82 | 7.33 | 33.76 | 12.94 | 0.00 | 0 | 0 |
| 23Q2 (15) | 16.36 | 35.66 | 29.53 | 8.33 | 107.73 | 58.67 | 5.35 | 45.38 | 25.29 | 0.17 | -5.56 | -62.22 | 10.19 | -10.77 | -8.86 | 0.83 | 33.87 | -20.19 | 14.35 | -2.45 | -5.84 | 30.34 | -0.41 | -9.32 | 10.64 | -8.28 | -10.06 | 2.15 | -1.38 | 106.73 | 16.29 | -1.51 | -13.54 | 0.06 | -14.29 | -14.29 | 8.24 | 0.0 | 14.92 | 1.56 | 36.84 | 36.84 | 0.72 | -19.1 | -19.1 | 6.7 | 9.48 | 27.62 | 8.98 | 10.18 | 23.35 | -1.22 | -90.62 | -106.78 | 5.48 | 0.0 | 17.6 | 0.00 | 0 | 0 |
| 23Q1 (14) | 12.06 | 7.1 | -7.8 | 4.01 | -31.1 | -41.8 | 3.68 | -12.8 | -26.4 | 0.18 | 0.0 | -33.33 | 11.42 | -5.7 | -12.09 | 0.62 | 121.43 | -49.59 | 14.71 | -13.67 | -9.25 | 30.46 | -10.87 | -15.96 | 11.6 | -10.15 | 0.09 | 2.18 | 25.29 | 113.73 | 16.54 | 12.82 | -7.75 | 0.07 | -12.5 | 16.67 | 8.24 | 1.73 | 14.92 | 1.14 | 0.0 | 17.53 | 0.89 | 0.0 | -15.24 | 6.12 | -15.24 | 45.02 | 8.15 | -11.99 | 30.61 | -0.64 | 11.11 | -82.86 | 5.48 | -15.69 | 41.6 | 0.00 | 0 | 0 |
| 22Q4 (13) | 11.26 | -8.46 | -17.45 | 5.82 | -15.04 | -20.27 | 4.22 | 9.04 | -14.05 | 0.18 | -60.0 | -30.77 | 12.11 | -10.82 | 20.14 | 0.28 | -83.33 | 86.67 | 17.04 | 0.35 | 34.17 | 34.18 | -3.73 | 15.87 | 12.91 | 8.03 | 12.65 | 1.74 | 68.93 | 64.15 | 14.66 | -8.89 | 243.33 | 0.08 | 14.29 | 0.0 | 8.1 | 5.88 | 12.66 | 1.14 | 0.0 | 17.53 | 0.89 | 0.0 | -15.24 | 7.22 | 4.18 | 86.08 | 9.26 | 3.35 | 56.95 | -0.72 | -63.64 | 19.1 | 6.5 | 0.15 | 117.39 | 0.00 | 0 | 0 |
| 22Q3 (12) | 12.3 | -2.61 | 12.74 | 6.85 | 30.48 | 39.51 | 3.87 | -9.37 | -26.7 | 0.45 | 0.0 | 73.08 | 13.58 | 21.47 | 20.18 | 1.68 | 61.54 | 118.18 | 16.98 | 11.42 | 25.41 | 35.50 | 6.11 | 12.22 | 11.95 | 1.01 | 23.07 | 1.03 | -0.96 | -7.21 | 16.09 | -14.6 | 259.96 | 0.07 | 0.0 | -22.22 | 7.65 | 6.69 | 6.4 | 1.14 | 0.0 | 17.53 | 0.89 | 0.0 | -15.24 | 6.93 | 32.0 | 85.79 | 8.96 | 23.08 | 55.83 | -0.44 | 25.42 | 59.26 | 6.49 | 39.27 | 144.91 | 0.00 | 0 | 0 |
| 22Q2 (11) | 12.63 | -3.44 | -13.02 | 5.25 | -23.8 | 8.92 | 4.27 | -14.6 | 207.19 | 0.45 | 66.67 | 73.08 | 11.18 | -13.93 | 8.02 | 1.04 | -15.45 | 395.24 | 15.24 | -5.98 | 18.6 | 33.46 | -7.7 | 5.81 | 11.83 | 2.07 | 34.74 | 1.04 | 1.96 | -14.75 | 18.84 | 5.08 | 121.65 | 0.07 | 16.67 | -12.5 | 7.17 | 0.0 | -0.14 | 1.14 | 17.53 | 31.03 | 0.89 | -15.24 | -18.35 | 5.25 | 24.41 | 73.84 | 7.28 | 16.67 | 46.18 | -0.59 | -68.57 | 43.81 | 4.66 | 20.41 | 136.55 | 0.00 | 0 | 0 |
| 22Q1 (10) | 13.08 | -4.11 | -5.9 | 6.89 | -5.62 | 106.29 | 5.0 | 1.83 | 320.17 | 0.27 | 3.85 | 3.85 | 12.99 | 28.87 | 14.65 | 1.23 | 720.0 | 127.78 | 16.21 | 27.64 | 21.88 | 36.25 | 22.9 | 0.92 | 11.59 | 1.13 | 43.8 | 1.02 | -3.77 | 750.0 | 17.93 | 319.91 | 109.46 | 0.06 | -25.0 | -25.0 | 7.17 | -0.28 | 0.28 | 0.97 | 0.0 | 11.49 | 1.05 | 0.0 | -3.67 | 4.22 | 8.76 | 15.3 | 6.24 | 5.76 | 11.03 | -0.35 | 60.67 | 61.96 | 3.87 | 29.43 | 41.24 | 0.00 | 0 | 0 |
| 21Q4 (9) | 13.64 | 25.02 | -7.78 | 7.3 | 48.68 | 220.18 | 4.91 | -7.01 | 395.96 | 0.26 | 0.0 | 0 | 10.08 | -10.8 | 2.65 | 0.15 | -80.52 | -46.43 | 12.7 | -6.2 | 14.52 | 29.49 | -6.77 | -6.52 | 11.46 | 18.02 | 45.25 | 1.06 | -4.5 | 783.33 | 4.27 | -4.47 | -59.75 | 0.08 | -11.11 | -11.11 | 7.19 | 0.0 | 6.52 | 0.97 | 0.0 | 11.49 | 1.05 | 0.0 | -3.67 | 3.88 | 4.02 | 24.36 | 5.9 | 2.61 | 16.14 | -0.89 | 17.59 | 11.0 | 2.99 | 12.83 | 41.04 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.91 | -24.86 | -26.78 | 4.91 | 1.87 | 44.41 | 5.28 | 279.86 | 242.86 | 0.26 | 0.0 | 0 | 11.3 | 9.18 | 23.63 | 0.77 | 266.67 | 220.83 | 13.54 | 5.37 | 41.34 | 31.64 | 0.05 | 14.29 | 9.71 | 10.59 | 33.75 | 1.11 | -9.02 | 825.0 | 4.47 | -47.41 | -51.36 | 0.09 | 12.5 | -18.18 | 7.19 | 0.14 | 6.68 | 0.97 | 11.49 | 11.49 | 1.05 | -3.67 | -3.67 | 3.73 | 23.51 | 31.34 | 5.75 | 15.46 | 19.79 | -1.08 | -2.86 | 13.6 | 2.65 | 34.52 | 66.67 | 0.00 | 0 | 0 |
| 21Q2 (7) | 14.52 | 4.46 | -2.48 | 4.82 | 44.31 | 39.71 | 1.39 | 16.81 | -24.46 | 0.26 | 0.0 | 0 | 10.35 | -8.65 | 53.56 | 0.21 | -61.11 | 362.5 | 12.85 | -3.38 | 56.52 | 31.62 | -11.97 | 0 | 8.78 | 8.93 | 15.98 | 1.22 | 916.67 | 139.22 | 8.5 | -0.7 | 9.11 | 0.08 | 0.0 | -33.33 | 7.18 | 0.42 | 6.69 | 0.87 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 3.02 | -17.49 | 16.15 | 4.98 | -11.39 | 9.21 | -1.05 | -14.13 | 29.53 | 1.97 | -28.1 | 77.48 | 0.00 | 0 | 0 |
| 21Q1 (6) | 13.9 | -6.02 | -2.87 | 3.34 | 46.49 | -11.17 | 1.19 | 20.2 | 164.44 | 0.26 | 0 | 0 | 11.33 | 15.38 | 19.89 | 0.54 | 92.86 | -3.57 | 13.3 | 19.93 | 28.13 | 35.92 | 13.84 | 0 | 8.06 | 2.15 | 4.54 | 0.12 | 0.0 | -78.18 | 8.56 | -19.32 | 1.66 | 0.08 | -11.11 | -42.86 | 7.15 | 5.93 | 6.24 | 0.87 | 0.0 | 33.85 | 1.09 | 0.0 | 60.29 | 3.66 | 17.31 | -17.01 | 5.62 | 10.63 | -2.26 | -0.92 | 8.0 | 26.98 | 2.74 | 29.25 | -13.02 | 0.00 | 0 | 0 |
| 20Q4 (5) | 14.79 | -0.74 | 10.87 | 2.28 | -32.94 | -39.04 | 0.99 | -35.71 | 241.38 | 0 | 0 | 0 | 9.82 | 7.44 | 5.82 | 0.28 | 16.67 | 33.33 | 11.09 | 15.76 | 8.51 | 31.55 | 13.98 | 0 | 7.89 | 8.68 | -8.57 | 0.12 | 0.0 | -79.31 | 10.61 | 15.45 | 39.42 | 0.09 | -18.18 | -40.0 | 6.75 | 0.15 | 1.05 | 0.87 | 0.0 | 33.85 | 1.09 | 0.0 | 60.29 | 3.12 | 9.86 | -18.96 | 5.08 | 5.83 | -2.12 | -1.0 | 20.0 | 8.26 | 2.12 | 33.33 | -23.19 | 0.00 | 0 | 0 |
| 20Q3 (4) | 14.9 | 0.07 | 0.0 | 3.4 | -1.45 | 0.0 | 1.54 | -16.3 | 0.0 | 0 | 0 | 0.0 | 9.14 | 35.61 | 0.0 | 0.24 | 400.0 | 0.0 | 9.58 | 16.69 | 0.0 | 27.68 | 0 | 0.0 | 7.26 | -4.1 | 0.0 | 0.12 | -76.47 | 0.0 | 9.19 | 17.97 | 0.0 | 0.11 | -8.33 | 0.0 | 6.74 | 0.15 | 0.0 | 0.87 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 2.84 | 9.23 | 0.0 | 4.8 | 5.26 | 0.0 | -1.25 | 16.11 | 0.0 | 1.59 | 43.24 | 0.0 | 0.00 | 0 | 0.0 |
