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) | 10.74 | -8.28 | 14.59 | 49.49 | 2.23 | 4.21 | 0 | 0 | 75.85 | -16.04 | 2.57 | -52.5 | 17.18 | 5.53 | 22.65 | 25.69 | 21.09 | 6.95 | 0 | 0 | 12.86 | -20.12 | 0.04 | 33.33 | 13.34 | 0.0 | 4.53 | 13.53 | 0.39 | -45.07 | 18.13 | 1.12 | 23.05 | 1.86 | -0.64 | 0 | 17.49 | -0.29 | 0.25 | 4.75 |
| 2022 (9) | 11.71 | 63.32 | 9.76 | -27.06 | 2.14 | 38.96 | 0 | 0 | 90.34 | 4.54 | 5.41 | -7.99 | 16.28 | -18.07 | 18.02 | -21.62 | 19.72 | -7.98 | 0 | 0 | 16.1 | -8.05 | 0.03 | 50.0 | 13.34 | 0.0 | 3.99 | 17.35 | 0.71 | -7.79 | 17.93 | 14.42 | 22.63 | 14.06 | -0.39 | 0 | 17.54 | 17.25 | 0.24 | -0.14 |
| 2021 (8) | 7.17 | 34.27 | 13.38 | 47.52 | 1.54 | 24.19 | 0 | 0 | 86.42 | 49.88 | 5.88 | 180.0 | 19.87 | 45.67 | 22.99 | -2.81 | 21.43 | 62.47 | 0 | 0 | 17.51 | -4.68 | 0.02 | -33.33 | 13.34 | 0.0 | 3.4 | 6.58 | 0.77 | -9.41 | 15.67 | 47.83 | 19.84 | 35.52 | -0.71 | 0 | 14.96 | 52.19 | 0.24 | -2.9 |
| 2020 (7) | 5.34 | 13.62 | 9.07 | -24.67 | 1.24 | -27.91 | 0 | 0 | 57.66 | -7.61 | 2.1 | 27.27 | 13.64 | -8.76 | 23.66 | -1.25 | 13.19 | -13.62 | 0 | 0 | 18.37 | 17.31 | 0.03 | 200.0 | 13.34 | 0.0 | 3.19 | 5.28 | 0.85 | 102.38 | 10.6 | 8.38 | 14.64 | 10.74 | -0.77 | 0 | 9.83 | 10.08 | 0.25 | 5.84 |
| 2019 (6) | 4.7 | 35.84 | 12.04 | -5.42 | 1.72 | -32.55 | 0 | 0 | 62.41 | -18.67 | 1.65 | -43.69 | 14.95 | -4.96 | 23.95 | 16.86 | 15.27 | -16.6 | 0 | 0 | 15.66 | -0.89 | 0.01 | 0.0 | 13.34 | 0.0 | 3.03 | 10.99 | 0.42 | 40.0 | 9.78 | 5.96 | 13.22 | 7.83 | -0.85 | 0 | 8.93 | 1.36 | 0.23 | 3.13 |
| 2018 (5) | 3.46 | 21.4 | 12.73 | 30.43 | 2.55 | 26.24 | 0 | 0 | 76.74 | 12.0 | 2.93 | -1.35 | 15.73 | -0.06 | 20.50 | -10.77 | 18.31 | 19.05 | 0 | 0 | 15.8 | 14.08 | 0.01 | -50.0 | 13.34 | 0.0 | 2.73 | 12.35 | 0.3 | 7.14 | 9.23 | 20.34 | 12.26 | 18.11 | -0.42 | 0 | 8.81 | 19.54 | 0.23 | -2.08 |
| 2017 (4) | 2.85 | -19.26 | 9.76 | -2.2 | 2.02 | 3266.67 | 0 | 0 | 68.52 | 14.91 | 2.97 | -3.26 | 15.74 | 12.83 | 22.97 | -1.81 | 15.38 | 33.39 | 0 | 0 | 13.85 | 11.87 | 0.02 | 100.0 | 13.34 | 19.96 | 2.43 | 14.08 | 0.28 | 86.67 | 7.67 | -0.52 | 10.38 | 3.9 | -0.3 | 0 | 7.37 | -0.81 | 0.23 | -2.81 |
| 2016 (3) | 3.53 | 2.62 | 9.98 | 58.16 | 0.06 | -95.83 | 0 | 0 | 59.63 | 14.23 | 3.07 | 51.98 | 13.95 | 18.32 | 23.39 | 3.58 | 11.53 | 30.14 | 0 | 0 | 12.38 | 41.65 | 0.01 | 0.0 | 11.12 | 0.0 | 2.13 | 10.36 | 0.15 | 0.0 | 7.71 | 29.8 | 9.99 | 24.56 | -0.28 | 0 | 7.43 | 21.21 | 0.24 | 2.83 |
| 2015 (2) | 3.44 | -17.9 | 6.31 | -21.03 | 1.44 | 0.0 | 0 | 0 | 52.2 | -7.2 | 2.02 | -7.34 | 11.79 | -2.8 | 22.59 | 4.74 | 8.86 | -14.81 | 0 | 0 | 8.74 | -9.71 | 0.01 | 0.0 | 11.12 | 9.99 | 1.93 | 12.87 | 0.15 | 0.0 | 5.94 | 11.03 | 8.02 | 11.23 | 0.19 | -38.71 | 6.13 | 8.3 | 0.23 | -3.18 |
| 2014 (1) | 4.19 | 21.45 | 7.99 | 2.57 | 1.44 | 0.0 | 0 | 0 | 56.25 | 13.04 | 2.18 | 35.4 | 12.13 | 3.41 | 21.56 | -8.52 | 10.4 | -1.05 | 0 | 0 | 9.68 | 12.3 | 0.01 | 0 | 10.11 | 1.51 | 1.71 | 10.32 | 0.15 | 0.0 | 5.35 | 31.13 | 7.21 | 24.74 | 0.31 | 138.46 | 5.66 | 34.44 | 0.24 | 8.34 |
| 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) | 7.8 | -18.58 | -31.52 | 12.72 | -12.7 | -2.75 | 1.31 | -21.08 | -42.04 | 0 | 0 | 0 | 19.99 | 1.89 | -5.75 | 0.67 | 28.85 | -36.79 | 16.28 | 0.93 | -9.96 | 20.70 | 2.5 | -12.68 | 20.3 | -0.88 | 4.16 | 0 | 0 | 0 | 13.66 | 8.24 | -3.53 | 0.03 | 0.0 | 0.0 | 13.34 | 0.0 | 0.0 | 4.79 | 0.0 | 5.74 | 0.64 | 0.0 | 64.1 | 18.23 | 3.82 | 2.99 | 23.66 | 2.91 | 4.6 | -0.11 | -120.0 | 0.0 | 18.12 | 3.48 | 3.01 | 0.26 | 1.01 | 5.61 |
| 24Q2 (19) | 9.58 | -28.08 | -29.97 | 14.57 | -6.9 | 22.03 | 1.66 | -24.89 | -7.78 | 0 | 0 | 0 | 19.62 | 7.39 | 13.67 | 0.52 | -14.75 | -3.7 | 16.13 | 2.67 | 18.0 | 20.20 | -0.36 | 15.93 | 20.48 | -5.45 | -0.63 | 0 | 0 | 0 | 12.62 | 2.35 | -16.64 | 0.03 | -25.0 | 0.0 | 13.34 | 0.0 | 0.0 | 4.79 | 5.74 | 5.74 | 0.64 | 64.1 | 64.1 | 17.56 | -6.35 | 5.53 | 22.99 | -2.87 | 6.63 | -0.05 | 58.33 | 91.53 | 17.51 | -6.01 | 9.1 | 0.26 | 3.81 | 7.37 |
| 24Q1 (18) | 13.32 | 24.02 | -2.84 | 15.65 | 7.27 | 40.99 | 2.21 | -0.9 | -2.64 | 0 | 0 | 0 | 18.27 | -12.04 | 9.99 | 0.61 | 35.56 | 15.09 | 15.71 | -8.56 | 14.67 | 20.27 | -10.51 | 23.76 | 21.66 | 2.7 | 7.12 | 0 | 0 | 0 | 12.33 | -4.12 | -13.29 | 0.04 | 0.0 | 100.0 | 13.34 | 0.0 | 0.0 | 4.53 | 0.0 | 13.53 | 0.39 | 0.0 | -45.07 | 18.75 | 3.42 | 1.57 | 23.67 | 2.69 | 2.2 | -0.12 | 81.25 | 65.71 | 18.63 | 6.52 | 2.87 | 0.25 | 0.07 | 8.0 |
| 23Q4 (17) | 10.74 | -5.71 | -8.28 | 14.59 | 11.54 | 49.49 | 2.23 | -1.33 | 4.21 | 0 | 0 | 0 | 20.77 | -2.07 | -1.98 | 0.45 | -57.55 | -53.12 | 17.18 | -4.98 | 5.53 | 22.65 | -4.45 | 25.69 | 21.09 | 8.21 | 6.95 | 0 | 0 | 0 | 12.86 | -9.18 | -20.12 | 0.04 | 33.33 | 33.33 | 13.34 | 0.0 | 0.0 | 4.53 | 0.0 | 13.53 | 0.39 | 0.0 | -45.07 | 18.13 | 2.43 | 1.12 | 23.05 | 1.9 | 1.86 | -0.64 | -481.82 | -64.1 | 17.49 | -0.57 | -0.29 | 0.25 | 0.65 | 4.75 |
| 23Q3 (16) | 11.39 | -16.74 | 3.73 | 13.08 | 9.55 | -6.64 | 2.26 | 25.56 | 17.71 | 0 | 0 | 0 | 21.21 | 22.89 | -9.4 | 1.06 | 96.3 | -23.74 | 18.08 | 32.26 | -2.53 | 23.71 | 36.08 | 18.59 | 19.49 | -5.43 | -10.1 | 0 | 0 | 0 | 14.16 | -6.47 | -8.11 | 0.03 | 0.0 | 0.0 | 13.34 | 0.0 | 0.0 | 4.53 | 0.0 | 13.53 | 0.39 | 0.0 | -45.07 | 17.7 | 6.37 | 4.55 | 22.62 | 4.92 | 4.58 | -0.11 | 81.36 | 45.0 | 17.59 | 9.6 | 5.14 | 0.25 | 2.69 | 3.59 |
| 23Q2 (15) | 13.68 | -0.22 | 39.59 | 11.94 | 7.57 | -14.53 | 1.8 | -20.7 | -8.16 | 0 | 0 | 0 | 17.26 | 3.91 | -23.08 | 0.54 | 1.89 | -59.4 | 13.67 | -0.22 | -27.29 | 17.42 | 6.37 | -15.18 | 20.61 | 1.93 | -10.7 | 0 | 0 | 0 | 15.14 | 6.47 | -5.61 | 0.03 | 50.0 | 50.0 | 13.34 | 0.0 | 0.0 | 4.53 | 13.53 | 13.53 | 0.39 | -45.07 | -45.07 | 16.64 | -9.86 | 7.08 | 21.56 | -6.91 | 6.52 | -0.59 | -68.57 | -47.5 | 16.05 | -11.37 | 6.01 | 0.24 | 4.42 | 1.44 |
| 23Q1 (14) | 13.71 | 17.08 | 63.41 | 11.1 | 13.73 | -9.54 | 2.27 | 6.07 | 32.75 | 0 | 0 | 0 | 16.61 | -21.61 | -28.71 | 0.53 | -44.79 | -69.54 | 13.7 | -15.85 | -27.44 | 16.38 | -9.12 | -21.0 | 20.22 | 2.54 | -4.44 | 0 | 0 | 0 | 14.22 | -11.68 | -13.66 | 0.02 | -33.33 | -33.33 | 13.34 | 0.0 | 0.0 | 3.99 | 0.0 | 17.35 | 0.71 | 0.0 | -7.79 | 18.46 | 2.96 | 6.03 | 23.16 | 2.34 | 7.32 | -0.35 | 10.26 | -20.69 | 18.11 | 3.25 | 5.78 | 0.23 | -2.95 | 2.14 |
| 22Q4 (13) | 11.71 | 6.65 | 63.32 | 9.76 | -30.34 | -27.06 | 2.14 | 11.46 | 38.96 | 0 | 0 | 0 | 21.19 | -9.48 | -10.4 | 0.96 | -30.94 | -34.25 | 16.28 | -12.24 | -18.07 | 18.02 | -9.85 | -21.62 | 19.72 | -9.04 | -7.98 | 0 | 0 | 0 | 16.1 | 4.48 | -8.05 | 0.03 | 0.0 | 50.0 | 13.34 | 0.0 | 0.0 | 3.99 | 0.0 | 17.35 | 0.71 | 0.0 | -7.79 | 17.93 | 5.91 | 14.42 | 22.63 | 4.62 | 14.06 | -0.39 | -95.0 | 45.07 | 17.54 | 4.84 | 17.25 | 0.24 | -0.46 | -0.14 |
| 22Q3 (12) | 10.98 | 12.04 | 47.78 | 14.01 | 0.29 | 5.66 | 1.92 | -2.04 | 35.21 | 0 | 0 | 0 | 23.41 | 4.32 | 5.69 | 1.39 | 4.51 | -12.03 | 18.55 | -1.33 | 6.0 | 19.99 | -2.67 | -8.72 | 21.68 | -6.07 | 4.43 | 0 | 0 | 0 | 15.41 | -3.93 | -13.23 | 0.03 | 50.0 | 50.0 | 13.34 | 0.0 | 0.0 | 3.99 | 0.0 | 17.35 | 0.71 | 0.0 | -7.79 | 16.93 | 8.94 | 19.06 | 21.63 | 6.87 | 17.55 | -0.2 | 50.0 | 74.68 | 16.73 | 10.5 | 24.57 | 0.24 | 0.56 | 0.85 |
| 22Q2 (11) | 9.8 | 16.81 | 19.08 | 13.97 | 13.85 | 1.38 | 1.96 | 14.62 | 29.8 | 0 | 0 | 0 | 22.44 | -3.69 | 2.14 | 1.33 | -23.56 | -24.43 | 18.8 | -0.42 | 8.48 | 20.54 | -0.93 | -13.0 | 23.08 | 9.07 | 28.58 | 0 | 0 | 0 | 16.04 | -2.61 | -11.23 | 0.02 | -33.33 | 0.0 | 13.34 | 0.0 | 0.0 | 3.99 | 17.35 | 25.08 | 0.71 | -7.79 | -16.47 | 15.54 | -10.74 | 15.54 | 20.24 | -6.21 | 15.79 | -0.4 | -37.93 | 48.72 | 15.14 | -11.57 | 19.49 | 0.24 | 5.14 | 1.56 |
| 22Q1 (10) | 8.39 | 17.02 | 79.27 | 12.27 | -8.3 | 14.03 | 1.71 | 11.04 | 25.74 | 0 | 0 | 0 | 23.3 | -1.48 | 24.93 | 1.74 | 19.18 | 61.11 | 18.88 | -4.98 | 25.45 | 20.73 | -9.83 | -12.17 | 21.16 | -1.26 | 27.32 | 0 | 0 | 0 | 16.47 | -5.94 | -10.1 | 0.03 | 50.0 | 50.0 | 13.34 | 0.0 | 0.0 | 3.4 | 0.0 | 6.58 | 0.77 | 0.0 | -9.41 | 17.41 | 11.1 | 48.93 | 21.58 | 8.77 | 37.28 | -0.29 | 59.15 | 65.06 | 17.12 | 14.44 | 57.64 | 0.23 | -5.12 | -5.0 |
| 21Q4 (9) | 7.17 | -3.5 | 34.27 | 13.38 | 0.9 | 47.52 | 1.54 | 8.45 | 24.19 | 0 | 0 | 0 | 23.65 | 6.77 | 37.98 | 1.46 | -7.59 | 78.05 | 19.87 | 13.54 | 45.67 | 22.99 | 4.99 | -2.82 | 21.43 | 3.23 | 62.47 | 0 | 0 | 0 | 17.51 | -1.41 | -4.68 | 0.02 | 0.0 | -33.33 | 13.34 | 0.0 | 0.0 | 3.4 | 0.0 | 6.58 | 0.77 | 0.0 | -9.41 | 15.67 | 10.2 | 47.83 | 19.84 | 7.83 | 35.52 | -0.71 | 10.13 | 7.79 | 14.96 | 11.39 | 52.19 | 0.24 | 0.52 | -2.9 |
| 21Q3 (8) | 7.43 | -9.72 | 0.13 | 13.26 | -3.77 | 26.65 | 1.42 | -5.96 | 44.9 | 0 | 0 | 0 | 22.15 | 0.82 | 41.53 | 1.58 | -10.23 | 97.5 | 17.5 | 0.98 | 31.58 | 21.90 | -7.23 | -4.74 | 20.76 | 15.65 | 56.09 | 0 | 0 | 0 | 17.76 | -1.72 | -3.95 | 0.02 | 0.0 | 100.0 | 13.34 | 0.0 | 0.0 | 3.4 | 6.58 | 6.58 | 0.77 | -9.41 | -9.41 | 14.22 | 5.72 | 45.1 | 18.4 | 5.26 | 32.95 | -0.79 | -1.28 | 15.96 | 13.43 | 6.0 | 51.58 | 0.24 | 1.27 | -0.64 |
| 21Q2 (7) | 8.23 | 75.85 | 18.42 | 13.78 | 28.07 | 50.93 | 1.51 | 11.03 | 34.82 | 0 | 0 | 0 | 21.97 | 17.8 | 78.33 | 1.76 | 62.96 | 633.33 | 17.33 | 15.15 | 58.85 | 23.61 | 0.01 | 0 | 17.95 | 8.0 | 19.03 | 0 | 0 | 0 | 18.07 | -1.36 | 0.39 | 0.02 | 0.0 | 100.0 | 13.34 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 13.45 | 15.06 | 49.44 | 17.48 | 11.2 | 34.15 | -0.78 | 6.02 | 27.78 | 12.67 | 16.67 | 59.97 | 0.23 | -1.65 | 0.58 |
| 21Q1 (6) | 4.68 | -12.36 | -35.0 | 10.76 | 18.63 | 0.37 | 1.36 | 9.68 | -32.67 | 0 | 0 | 0 | 18.65 | 8.81 | 48.72 | 1.08 | 31.71 | 350.0 | 15.05 | 10.34 | 32.95 | 23.60 | -0.24 | 0 | 16.62 | 26.0 | 1.84 | 0 | 0 | 0 | 18.32 | -0.27 | 8.92 | 0.02 | -33.33 | -50.0 | 13.34 | 0.0 | 0.0 | 3.19 | 0.0 | 5.28 | 0.85 | 0.0 | 102.38 | 11.69 | 10.28 | 16.67 | 15.72 | 7.38 | 16.79 | -0.83 | -7.79 | 10.75 | 10.86 | 10.48 | 19.47 | 0.24 | -3.02 | 4.58 |
| 20Q4 (5) | 5.34 | -28.03 | 13.62 | 9.07 | -13.37 | -24.67 | 1.24 | 26.53 | -27.91 | 0 | 0 | 0 | 17.14 | 9.52 | -1.15 | 0.82 | 2.5 | 43.86 | 13.64 | 2.56 | -8.76 | 23.66 | 2.91 | 0 | 13.19 | -0.83 | -13.62 | 0 | 0 | 0 | 18.37 | -0.65 | 17.31 | 0.03 | 200.0 | 200.0 | 13.34 | 0.0 | 0.0 | 3.19 | 0.0 | 5.28 | 0.85 | 0.0 | 102.38 | 10.6 | 8.16 | 8.38 | 14.64 | 5.78 | 10.74 | -0.77 | 18.09 | 9.41 | 9.83 | 10.95 | 10.08 | 0.25 | 2.86 | 5.84 |
| 20Q3 (4) | 7.42 | 6.76 | 0.0 | 10.47 | 14.68 | 0.0 | 0.98 | -12.5 | 0.0 | 0 | 0 | 0.0 | 15.65 | 27.03 | 0.0 | 0.8 | 233.33 | 0.0 | 13.3 | 21.91 | 0.0 | 22.99 | 0 | 0.0 | 13.3 | -11.8 | 0.0 | 0 | 0 | 0.0 | 18.49 | 2.72 | 0.0 | 0.01 | 0.0 | 0.0 | 13.34 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 9.8 | 8.89 | 0.0 | 13.84 | 6.22 | 0.0 | -0.94 | 12.96 | 0.0 | 8.86 | 11.87 | 0.0 | 0.24 | 2.51 | 0.0 |
