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) | 26.73 | 28.63 | 0 | 0 | 0 | 0 | 0 | 0 | 60.74 | -22.52 | 6.15 | -4.65 | 25.09 | -5.61 | 41.31 | 21.82 | 3.41 | -14.11 | 1.77 | -0.56 | 0.04 | 0.0 | 0 | 0 | 14.24 | 0.0 | 9.55 | 7.3 | 4.35 | -27.26 | 34.08 | 11.7 | 47.98 | 5.71 | -5.15 | 0 | 28.93 | 10.59 | 0.00 | -2.1 |
| 2022 (9) | 20.78 | -0.1 | 1.9 | -59.57 | 0 | 0 | 0 | 0 | 78.39 | -10.08 | 6.45 | -29.04 | 26.58 | -24.06 | 33.91 | -15.54 | 3.97 | -24.24 | 1.78 | -50.28 | 0.04 | 0 | 0 | 0 | 14.24 | 0.0 | 8.9 | 11.39 | 5.98 | 13.9 | 30.51 | 1.8 | 45.39 | 5.05 | -4.35 | 0 | 26.16 | 9.05 | 0.00 | -20.46 |
| 2021 (8) | 20.8 | 8.22 | 4.7 | 2.62 | 0 | 0 | 0 | 0 | 87.18 | 20.03 | 9.09 | 34.27 | 35.0 | 13.78 | 40.15 | -5.21 | 5.24 | 31.99 | 3.58 | 77.23 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 7.99 | 9.15 | 5.25 | -10.71 | 29.97 | 22.43 | 43.21 | 14.68 | -5.98 | 0 | 23.99 | 24.75 | 0.00 | -6.01 |
| 2020 (7) | 19.22 | 41.32 | 4.58 | 25.48 | 0 | 0 | 0 | 0 | 72.63 | -4.72 | 6.77 | 4.15 | 30.76 | 1.05 | 42.35 | 6.06 | 3.97 | 0.76 | 2.02 | 15.43 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 7.32 | 9.75 | 5.88 | 48.86 | 24.48 | 2.6 | 37.68 | 9.31 | -5.25 | 0 | 19.23 | 6.95 | 0.00 | -18.68 |
| 2019 (6) | 13.6 | 4.13 | 3.65 | 78.05 | 0 | 0 | 0 | 0 | 76.23 | 6.72 | 6.5 | 1.4 | 30.44 | -11.54 | 39.93 | -17.11 | 3.94 | -12.44 | 1.75 | 3.55 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 6.67 | 10.61 | 3.95 | 14.83 | 23.86 | 8.11 | 34.47 | 9.32 | -5.88 | 0 | 17.98 | -0.77 | 0.00 | -23.31 |
| 2018 (5) | 13.06 | -24.38 | 2.05 | -63.78 | 0 | 0 | 0 | 0 | 71.43 | 13.78 | 6.41 | 156.4 | 34.41 | 21.89 | 48.17 | 7.13 | 4.5 | 32.74 | 1.69 | 0.0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 6.03 | 4.33 | 3.44 | 0.0 | 22.07 | 26.11 | 31.53 | 18.05 | -3.95 | 0 | 18.12 | 26.18 | 0.00 | -22.63 |
| 2017 (4) | 17.27 | -6.29 | 5.66 | 279.87 | 0 | 0 | 0.24 | 0 | 62.78 | 2.05 | 2.5 | -23.31 | 28.23 | 8.66 | 44.97 | 6.48 | 3.39 | -14.39 | 1.69 | -2.87 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 5.78 | 6.06 | 3.44 | 0.0 | 17.5 | 0.17 | 26.71 | 1.37 | -3.14 | 0 | 14.36 | -10.42 | 0.00 | 1020.74 |
| 2016 (3) | 18.43 | -17.76 | 1.49 | -71.62 | 0 | 0 | 0 | 0 | 61.52 | -12.55 | 3.26 | 0 | 25.98 | -17.52 | 42.23 | -5.69 | 3.96 | 2.59 | 1.74 | -10.31 | 0 | 0 | 0 | 0 | 14.24 | -4.56 | 5.45 | 0.0 | 3.44 | 0.0 | 17.47 | 9.19 | 26.35 | 5.87 | -1.44 | 0 | 16.03 | -19.61 | 0.00 | -90.2 |
| 2015 (2) | 22.41 | -6.51 | 5.25 | -37.94 | 0 | 0 | 0 | 0 | 70.35 | -25.48 | -5.3 | 0 | 31.5 | -26.81 | 44.78 | -1.78 | 3.86 | -8.75 | 1.94 | -1.52 | 0 | 0 | 0 | 0 | 14.92 | -2.04 | 5.45 | 7.71 | 3.44 | 0.0 | 16.0 | -33.28 | 24.89 | -23.34 | 3.94 | -24.81 | 19.94 | -31.76 | 0.00 | -3.81 |
| 2014 (1) | 23.97 | 8.27 | 8.46 | -19.12 | 0 | 0 | 0.72 | 12.5 | 94.41 | -1.2 | 3.94 | -21.04 | 43.04 | -6.03 | 45.59 | -4.88 | 4.23 | -6.62 | 1.97 | -1.99 | 0 | 0 | 0 | 0 | 15.23 | 0.0 | 5.06 | 10.96 | 3.44 | 0.0 | 23.98 | 4.13 | 32.47 | 4.64 | 5.24 | 380.73 | 29.22 | 21.14 | 0.00 | -13.45 |
| 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) | 14.41 | 2.13 | -45.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.18 | -5.91 | -12.42 | 0.62 | -68.84 | -68.69 | 24.95 | -0.64 | -11.78 | 43.60 | 2.85 | -4.54 | 3.38 | -6.37 | -15.5 | 1.62 | -3.57 | -2.99 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 10.16 | 0.0 | 6.39 | 5.15 | 0.0 | 18.39 | 33.61 | 1.85 | 1.39 | 48.93 | 1.28 | 4.0 | -2.73 | -60.59 | -14.71 | 30.88 | -1.34 | 0.36 | 0.00 | 25.58 | -18.1 |
| 24Q2 (19) | 14.11 | -21.17 | -44.88 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.07 | 14.25 | -3.4 | 1.99 | 23.6 | -1.0 | 25.11 | 2.74 | -3.2 | 42.39 | 3.66 | 5.33 | 3.61 | -6.48 | -8.84 | 1.68 | -16.0 | -1.18 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 10.16 | 6.39 | 6.39 | 5.15 | 18.39 | 18.39 | 33.0 | 1.79 | 5.87 | 48.31 | 4.32 | 7.19 | -1.7 | 29.46 | 69.37 | 31.3 | 4.3 | 22.17 | 0.00 | -22.42 | -38.62 |
| 24Q1 (18) | 17.9 | -33.03 | -8.63 | 0.2 | 0 | -60.0 | 0 | 0 | 0 | 0 | 0 | 0 | 13.19 | -10.76 | -6.92 | 1.61 | 73.12 | 30.89 | 24.44 | -2.59 | 0.12 | 40.90 | -0.99 | 17.82 | 3.86 | 13.2 | -9.39 | 2.0 | 12.99 | 0.0 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 9.55 | 0.0 | 7.3 | 4.35 | 0.0 | -27.26 | 32.42 | -4.87 | 15.05 | 46.31 | -3.48 | 7.55 | -2.41 | 53.2 | 38.68 | 30.01 | 3.73 | 23.75 | 0.00 | -1.25 | -5.53 |
| 23Q4 (17) | 26.73 | 1.56 | 28.63 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.78 | -8.71 | -7.34 | 0.93 | -53.03 | 151.35 | 25.09 | -11.28 | -5.61 | 41.31 | -9.57 | 21.82 | 3.41 | -14.75 | -14.11 | 1.77 | 5.99 | -0.56 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 9.55 | 0.0 | 7.3 | 4.35 | 0.0 | -27.26 | 34.08 | 2.81 | 11.7 | 47.98 | 1.98 | 5.71 | -5.15 | -116.39 | -18.39 | 28.93 | -5.98 | 10.59 | 0.00 | -14.87 | -2.1 |
| 23Q3 (16) | 26.32 | 2.81 | -1.53 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.19 | 3.78 | -13.56 | 1.98 | -1.49 | -9.59 | 28.28 | 9.02 | -9.85 | 45.68 | 13.49 | 25.23 | 4.0 | 1.01 | -11.89 | 1.67 | -1.76 | -6.7 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 9.55 | 0.0 | 7.3 | 4.35 | 0.0 | -27.26 | 33.15 | 6.35 | 9.99 | 47.05 | 4.39 | 4.51 | -2.38 | 57.12 | 23.72 | 30.77 | 20.1 | 13.88 | 0.00 | -5.89 | -3.17 |
| 23Q2 (15) | 25.6 | 30.68 | 13.83 | 0.5 | 0.0 | -87.65 | 0 | 0 | 0 | 0 | 0 | 0 | 15.6 | 10.09 | -27.34 | 2.01 | 63.41 | -15.55 | 25.94 | 6.27 | -25.57 | 40.25 | 15.95 | 2.61 | 3.96 | -7.04 | -25.98 | 1.7 | -15.0 | -10.05 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 9.55 | 7.3 | 7.3 | 4.35 | -27.26 | -27.26 | 31.17 | 10.61 | 11.52 | 45.07 | 4.67 | 5.23 | -5.55 | -41.22 | -34.38 | 25.62 | 5.65 | 7.56 | 0.00 | 19.4 | 18.79 |
| 23Q1 (14) | 19.59 | -5.73 | -15.85 | 0.5 | -73.68 | -89.25 | 0 | 0 | 0 | 0 | 0 | 0 | 14.17 | -11.16 | -36.29 | 1.23 | 232.43 | -18.54 | 24.41 | -8.16 | -33.25 | 34.71 | 2.38 | -15.18 | 4.26 | 7.3 | -23.93 | 2.0 | 12.36 | -37.3 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 8.9 | 0.0 | 11.39 | 5.98 | 0.0 | 13.9 | 28.18 | -7.64 | -10.48 | 43.06 | -5.13 | -3.71 | -3.93 | 9.66 | -27.18 | 24.25 | -7.3 | -14.58 | 0.00 | 2.34 | 3.06 |
| 22Q4 (13) | 20.78 | -22.26 | -0.1 | 1.9 | -42.42 | -59.57 | 0 | 0 | 0 | 0 | 0 | 0 | 15.95 | -14.84 | -32.3 | 0.37 | -83.11 | -81.5 | 26.58 | -15.27 | -24.06 | 33.91 | -7.04 | -15.54 | 3.97 | -12.56 | -24.24 | 1.78 | -0.56 | -50.28 | 0.04 | 0.0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 8.9 | 0.0 | 11.39 | 5.98 | 0.0 | 13.9 | 30.51 | 1.23 | 1.8 | 45.39 | 0.82 | 5.05 | -4.35 | -39.42 | 27.26 | 26.16 | -3.18 | 9.05 | 0.00 | -15.8 | -20.46 |
| 22Q3 (12) | 26.73 | 18.85 | 98.29 | 3.3 | -18.52 | -34.0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.73 | -12.76 | -13.21 | 2.19 | -7.98 | 8.42 | 31.37 | -9.99 | -11.13 | 36.48 | -7.0 | -13.07 | 4.54 | -15.14 | -10.28 | 1.79 | -5.29 | -43.53 | 0.04 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 8.9 | 0.0 | 11.39 | 5.98 | 0.0 | 13.9 | 30.14 | 7.84 | 7.76 | 45.02 | 5.11 | 9.25 | -3.12 | 24.46 | 53.22 | 27.02 | 13.43 | 26.85 | 0.00 | 15.45 | -8.73 |
| 22Q2 (11) | 22.49 | -3.39 | 24.32 | 4.05 | -12.9 | -26.5 | 0 | 0 | 0 | 0 | 0 | 0 | 21.47 | -3.46 | -2.32 | 2.38 | 57.62 | -18.49 | 34.85 | -4.7 | 5.26 | 39.22 | -4.16 | -2.36 | 5.35 | -4.46 | 11.0 | 1.89 | -40.75 | -25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 8.9 | 11.39 | 21.58 | 5.98 | 13.9 | 1.7 | 27.95 | -11.21 | -5.41 | 42.83 | -4.23 | 0.19 | -4.13 | -33.66 | 34.55 | 23.82 | -16.1 | 2.5 | 0.00 | 3.6 | -18.99 |
| 22Q1 (10) | 23.28 | 11.92 | 75.04 | 4.65 | -1.06 | -1.06 | 0 | 0 | 0 | 0 | 0 | 0 | 22.24 | -5.6 | 10.87 | 1.51 | -24.5 | -29.77 | 36.57 | 4.49 | 10.08 | 40.92 | 1.94 | -2.85 | 5.6 | 6.87 | 17.15 | 3.19 | -10.89 | 47.69 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 7.99 | 0.0 | 9.15 | 5.25 | 0.0 | -10.71 | 31.48 | 5.04 | 18.21 | 44.72 | 3.49 | 12.28 | -3.09 | 48.33 | 45.41 | 28.39 | 18.34 | 35.38 | 0.00 | -21.02 | -24.05 |
| 21Q4 (9) | 20.8 | 54.3 | 8.22 | 4.7 | -6.0 | 2.62 | 0 | 0 | 0 | 0 | 0 | 0 | 23.56 | 9.18 | 14.87 | 2.0 | -0.99 | -5.66 | 35.0 | -0.85 | 13.78 | 40.15 | -4.32 | -5.21 | 5.24 | 3.56 | 31.99 | 3.58 | 12.93 | 77.23 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 7.99 | 0.0 | 9.15 | 5.25 | 0.0 | -10.71 | 29.97 | 7.15 | 22.43 | 43.21 | 4.85 | 14.68 | -5.98 | 10.34 | -13.9 | 23.99 | 12.63 | 24.75 | 0.00 | -3.39 | -6.01 |
| 21Q3 (8) | 13.48 | -25.48 | -14.9 | 5.0 | -9.26 | 0.81 | 0 | 0 | 0 | 0 | 0 | 0 | 21.58 | -1.82 | 8.61 | 2.02 | -30.82 | 41.26 | 35.3 | 6.61 | 9.25 | 41.96 | 4.45 | -5.76 | 5.06 | 4.98 | 33.16 | 3.17 | 25.79 | 79.1 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 7.99 | 9.15 | 9.15 | 5.25 | -10.71 | -10.71 | 27.97 | -5.35 | 25.09 | 41.21 | -3.6 | 15.89 | -6.67 | -5.71 | 0.3 | 21.3 | -8.35 | 35.93 | 0.00 | 2.48 | -7.33 |
| 21Q2 (7) | 18.09 | 36.02 | 8.78 | 5.51 | 17.23 | 62.06 | 0 | 0 | 0 | 0 | 0 | 0 | 21.98 | 9.57 | 19.33 | 2.92 | 35.81 | 30.36 | 33.11 | -0.33 | 18.67 | 40.17 | -4.64 | 0 | 4.82 | 0.84 | 19.9 | 2.52 | 16.67 | 46.51 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 7.32 | 0.0 | 0.0 | 5.88 | 0.0 | 0.0 | 29.55 | 10.97 | 41.18 | 42.75 | 7.33 | 25.26 | -6.31 | -11.48 | 18.16 | 23.24 | 10.82 | 75.79 | 0.00 | -2.88 | -25.15 |
| 21Q1 (6) | 13.3 | -30.8 | -10.32 | 4.7 | 2.62 | 38.24 | 0 | 0 | 0 | 0 | 0 | 0 | 20.06 | -2.19 | 45.05 | 2.15 | 1.42 | 121.65 | 33.22 | 8.0 | 34.11 | 42.13 | -0.53 | 0 | 4.78 | 20.4 | 4.37 | 2.16 | 6.93 | 28.57 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 7.32 | 0.0 | 9.75 | 5.88 | 0.0 | 48.86 | 26.63 | 8.78 | 7.25 | 39.83 | 5.71 | 12.39 | -5.66 | -7.81 | 11.98 | 20.97 | 9.05 | 13.97 | 0.00 | -2.26 | -20.04 |
| 20Q4 (5) | 19.22 | 21.34 | 41.32 | 4.58 | -7.66 | 25.48 | 0 | 0 | 0 | 0 | 0 | 0 | 20.51 | 3.22 | 0.29 | 2.12 | 48.25 | 30.86 | 30.76 | -4.8 | 1.05 | 42.35 | -4.88 | 0 | 3.97 | 4.47 | 0.76 | 2.02 | 14.12 | 15.43 | 0 | 0 | 0 | 0 | 0 | 0 | 14.24 | 0.0 | 0.0 | 7.32 | 0.0 | 9.75 | 5.88 | 0.0 | 48.86 | 24.48 | 9.48 | 2.6 | 37.68 | 5.96 | 9.31 | -5.25 | 21.52 | 10.71 | 19.23 | 22.72 | 6.95 | 0.00 | -4.75 | -18.68 |
| 20Q3 (4) | 15.84 | -4.75 | 0.0 | 4.96 | 45.88 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 19.87 | 7.87 | 0.0 | 1.43 | -36.16 | 0.0 | 32.31 | 15.81 | 0.0 | 44.52 | 0 | 0.0 | 3.8 | -5.47 | 0.0 | 1.77 | 2.91 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 14.24 | 0.0 | 0.0 | 7.32 | 0.0 | 0.0 | 5.88 | 0.0 | 0.0 | 22.36 | 6.83 | 0.0 | 35.56 | 4.19 | 0.0 | -6.69 | 13.23 | 0.0 | 15.67 | 18.53 | 0.0 | 0.00 | -17.23 | 0.0 |
