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) | 30.99 | 46.32 | 5.22 | -26.06 | 2.98 | 71.26 | 0 | 0 | 115.62 | -17.6 | 5.97 | -25.47 | 16.29 | -46.11 | 14.09 | -34.6 | 11.25 | -31.65 | 4.02 | 118.48 | 4.36 | -27.57 | 0.05 | -37.5 | 16.85 | 0.0 | 4.62 | 20.94 | 8.27 | 0.0 | 23.72 | 11.68 | 36.61 | 9.84 | -3.22 | 0 | 20.5 | 25.31 | 0.00 | 0 |
| 2022 (9) | 21.18 | 14.3 | 7.06 | -26.07 | 1.74 | 0 | 0 | 0 | 140.32 | 16.53 | 8.01 | 72.63 | 30.23 | 23.89 | 21.54 | 6.32 | 16.46 | 10.54 | 1.84 | 0 | 6.02 | 0 | 0.08 | -38.46 | 16.85 | 0.0 | 3.82 | 14.03 | 8.27 | 17.97 | 21.24 | 22.63 | 33.33 | 20.41 | -4.88 | 0 | 16.36 | 80.77 | 0.00 | 0 |
| 2021 (8) | 18.53 | -24.18 | 9.55 | 97.31 | 0 | 0 | 0 | 0 | 120.42 | 21.76 | 4.64 | 0.65 | 24.4 | 8.64 | 20.26 | -10.78 | 14.89 | 44.14 | 0 | 0 | 0 | 0 | 0.13 | -35.0 | 16.85 | 0.0 | 3.35 | 15.92 | 7.01 | 16.25 | 17.32 | 2.0 | 27.68 | 6.87 | -8.27 | 0 | 9.05 | -9.23 | 0.00 | 0 |
| 2020 (7) | 24.44 | -31.17 | 4.84 | 101.67 | 0 | 0 | 0 | 0 | 98.9 | -2.1 | 4.61 | -7.8 | 22.46 | 19.34 | 22.71 | 21.9 | 10.33 | 51.24 | 0 | 0 | 0 | 0 | 0.2 | 566.67 | 16.85 | 0.0 | 2.89 | 18.93 | 6.03 | 39.58 | 16.98 | -1.57 | 25.9 | 7.96 | -7.01 | 0 | 9.97 | -11.14 | 0.00 | -1.01 |
| 2019 (6) | 35.51 | 26.28 | 2.4 | -74.79 | 0 | 0 | 0 | 0 | 101.02 | -1.91 | 5.0 | 35.14 | 18.82 | -31.91 | 18.63 | -30.58 | 6.83 | -39.13 | 0 | 0 | 0 | 0 | 0.03 | -50.0 | 16.85 | -2.88 | 2.43 | 17.96 | 4.32 | -2.26 | 17.25 | 11.94 | 23.99 | 9.64 | -6.03 | 0 | 11.22 | 1.17 | 0.00 | -87.56 |
| 2018 (5) | 28.12 | 31.34 | 9.52 | 100.0 | 0 | 0 | 0 | 0 | 102.99 | -5.32 | 3.7 | -14.75 | 27.64 | -9.5 | 26.84 | -4.41 | 11.22 | -8.71 | 0 | 0 | 0 | 0 | 0.06 | -14.29 | 17.35 | 0.0 | 2.06 | 27.16 | 4.42 | 88.09 | 15.41 | -3.32 | 21.88 | 9.89 | -4.32 | 0 | 11.09 | -3.73 | 0.01 | 7.19 |
| 2017 (4) | 21.41 | -12.22 | 4.76 | -7.75 | 0 | 0 | 0 | 0 | 108.78 | 0.15 | 4.34 | 15.12 | 30.54 | -5.74 | 28.08 | -5.88 | 12.29 | -25.11 | 0 | 0 | 0 | 0 | 0.07 | -46.15 | 17.35 | 0.0 | 1.62 | 29.6 | 2.35 | 47.8 | 15.94 | 3.91 | 19.91 | 9.52 | -4.42 | 0 | 11.52 | -11.32 | 0.01 | -8.96 |
| 2016 (3) | 24.39 | 21.28 | 5.16 | 4.88 | 0 | 0 | 0 | 0 | 108.62 | 28.24 | 3.77 | 22.4 | 32.4 | 14.25 | 29.83 | -10.91 | 16.41 | 37.32 | 0 | 0 | 0 | 0 | 0.13 | -62.86 | 17.35 | 0.0 | 1.25 | 32.98 | 1.59 | 0.0 | 15.34 | 9.89 | 18.18 | 10.25 | -2.35 | 0 | 12.99 | -19.07 | 0.01 | -31.13 |
| 2015 (2) | 20.11 | 1.0 | 4.92 | -8.55 | 0 | 0 | 0 | 0 | 84.7 | -13.98 | 3.08 | -43.38 | 28.36 | -13.38 | 33.48 | 0.69 | 11.95 | 26.72 | 0 | 0 | 0 | 0 | 0.35 | 6.06 | 17.35 | -3.88 | 0.94 | 141.03 | 1.59 | 0.0 | 13.96 | -12.42 | 16.49 | -7.98 | 2.09 | -36.28 | 16.05 | -16.49 | 0.01 | -19.51 |
| 2014 (1) | 19.91 | 8.03 | 5.38 | 58.24 | 0 | 0 | 0 | 0 | 98.46 | 15.12 | 5.44 | 37.72 | 32.74 | 24.06 | 33.25 | 7.77 | 9.43 | 41.59 | 1.1 | 13.4 | 0 | 0 | 0.33 | 13.79 | 18.05 | 5.0 | 0.39 | 0 | 1.59 | 0.0 | 15.94 | 11.24 | 17.92 | 12.56 | 3.28 | 5366.67 | 19.22 | 33.56 | 0.01 | -35.97 |
| 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) | 27.17 | -11.18 | -5.03 | 6.65 | -8.9 | 21.13 | 6.38 | 0.0 | 103.83 | 0 | 0 | 0 | 33.95 | 7.13 | 24.22 | 1.62 | 19.12 | 14.89 | 20.37 | -3.18 | -0.1 | 16.78 | -8.47 | 4.31 | 16.64 | 3.81 | 63.14 | 2.91 | -0.68 | 70.18 | 0 | -100.0 | -100.0 | 0.21 | 50.0 | 320.0 | 16.85 | 0.0 | 0.0 | 5.22 | 0.0 | 12.99 | 8.27 | 0.0 | 0.0 | 24.43 | 7.15 | 6.77 | 37.91 | 4.49 | 5.98 | -3.64 | -195.93 | -468.75 | 20.79 | -3.62 | -6.52 | 0.00 | 0 | 0 |
| 24Q2 (19) | 30.59 | 3.62 | 38.86 | 7.3 | 26.74 | 87.66 | 6.38 | 105.81 | 111.26 | 0 | 0 | 0 | 31.69 | 10.23 | 0.92 | 1.36 | 34.65 | -35.24 | 21.04 | 4.11 | -18.13 | 18.34 | 3.84 | 0.39 | 16.03 | 15.49 | 36.08 | 2.93 | -2.33 | 72.35 | 0.84 | -79.66 | -85.83 | 0.14 | 250.0 | 180.0 | 16.85 | 0.0 | 0.0 | 5.22 | 12.99 | 12.99 | 8.27 | 0.0 | 0.0 | 22.8 | -7.8 | 6.15 | 36.28 | -3.56 | 5.59 | -1.23 | -283.58 | 55.6 | 21.57 | -15.08 | 15.29 | 0.00 | 0 | 0 |
| 24Q1 (18) | 29.52 | -4.74 | 18.03 | 5.76 | 10.34 | -17.71 | 3.1 | 4.03 | 21.09 | 0 | 0 | 0 | 28.75 | 6.6 | -3.91 | 1.01 | 20.24 | -38.04 | 20.21 | 24.06 | -17.95 | 17.66 | 25.33 | 1.09 | 13.88 | 23.38 | -14.69 | 3.0 | -25.37 | 66.67 | 4.13 | -5.28 | -39.97 | 0.04 | -20.0 | -33.33 | 16.85 | 0.0 | 0.0 | 4.62 | 0.0 | 20.94 | 8.27 | 0.0 | 0.0 | 24.73 | 4.26 | 8.13 | 37.62 | 2.76 | 7.64 | 0.67 | 120.81 | 118.56 | 25.4 | 23.9 | 31.88 | 0.00 | 0 | 0 |
| 23Q4 (17) | 30.99 | 8.32 | 46.32 | 5.22 | -4.92 | -26.06 | 2.98 | -4.79 | 71.26 | 0 | 0 | 0 | 26.97 | -1.32 | -29.16 | 0.84 | -40.43 | -61.29 | 16.29 | -20.11 | -46.11 | 14.09 | -12.44 | -34.6 | 11.25 | 10.29 | -31.65 | 4.02 | 135.09 | 118.48 | 4.36 | -23.91 | -27.57 | 0.05 | 0.0 | -37.5 | 16.85 | 0.0 | 0.0 | 4.62 | 0.0 | 20.94 | 8.27 | 0.0 | 0.0 | 23.72 | 3.67 | 11.68 | 36.61 | 2.35 | 9.84 | -3.22 | -403.12 | 34.02 | 20.5 | -7.82 | 25.31 | 0.00 | 0 | 0 |
| 23Q3 (16) | 28.61 | 29.87 | 88.22 | 5.49 | 41.13 | -57.61 | 3.13 | 3.64 | 513.73 | 0 | 0 | 0 | 27.33 | -12.96 | -33.84 | 1.41 | -32.86 | -49.28 | 20.39 | -20.66 | -45.41 | 16.09 | -11.91 | -41.72 | 10.2 | -13.41 | -49.2 | 1.71 | 0.59 | 19.58 | 5.73 | -3.37 | 49.61 | 0.05 | 0.0 | -44.44 | 16.85 | 0.0 | 0.0 | 4.62 | 0.0 | 20.94 | 8.27 | 0.0 | 0.0 | 22.88 | 6.52 | 19.92 | 35.77 | 4.1 | 14.79 | -0.64 | 76.9 | 85.01 | 22.24 | 18.87 | 50.17 | 0.00 | 0 | 0 |
| 23Q2 (15) | 22.03 | -11.92 | 53.95 | 3.89 | -44.43 | -67.69 | 3.02 | 17.97 | 0 | 0 | 0 | 0 | 31.4 | 4.95 | -0.95 | 2.1 | 28.83 | 36.36 | 25.7 | 4.34 | -10.27 | 18.27 | 4.57 | -19.03 | 11.78 | -27.6 | -39.28 | 1.7 | -5.56 | 16.44 | 5.93 | -13.81 | 342.54 | 0.05 | -16.67 | -28.57 | 16.85 | 0.0 | 0.0 | 4.62 | 20.94 | 20.94 | 8.27 | 0.0 | 0.0 | 21.48 | -6.08 | 31.78 | 34.36 | -1.69 | 21.07 | -2.77 | 23.27 | 55.18 | 18.71 | -2.86 | 84.88 | 0.00 | 0 | 0 |
| 23Q1 (14) | 25.01 | 18.08 | 41.3 | 7.0 | -0.85 | -33.01 | 2.56 | 47.13 | 0 | 0 | 0 | 0 | 29.92 | -21.41 | 2.33 | 1.63 | -24.88 | 7.24 | 24.63 | -18.52 | 1.78 | 17.47 | -18.92 | -11.28 | 16.27 | -1.15 | -9.31 | 1.8 | -2.17 | 17.65 | 6.88 | 14.29 | 0 | 0.06 | -25.0 | -40.0 | 16.85 | 0.0 | 0.0 | 3.82 | 0.0 | 14.03 | 8.27 | 0.0 | 17.97 | 22.87 | 7.67 | 21.39 | 34.95 | 4.86 | 19.69 | -3.61 | 26.02 | 42.15 | 19.26 | 17.73 | 52.86 | 0.00 | 0 | 0 |
| 22Q4 (13) | 21.18 | 39.34 | 14.3 | 7.06 | -45.48 | -26.07 | 1.74 | 241.18 | 0 | 0 | 0 | 0 | 38.07 | -7.84 | 15.29 | 2.17 | -21.94 | 114.85 | 30.23 | -19.06 | 23.89 | 21.54 | -21.98 | 6.33 | 16.46 | -18.03 | 10.54 | 1.84 | 28.67 | 0 | 6.02 | 57.18 | 0 | 0.08 | -11.11 | -38.46 | 16.85 | 0.0 | 0.0 | 3.82 | 0.0 | 14.03 | 8.27 | 0.0 | 17.97 | 21.24 | 11.32 | 22.63 | 33.33 | 6.96 | 20.41 | -4.88 | -14.29 | 40.99 | 16.36 | 10.47 | 80.77 | 0.00 | 0 | 0 |
| 22Q3 (12) | 15.2 | 6.22 | -26.32 | 12.95 | 7.56 | 5.71 | 0.51 | 0 | 0 | 0 | 0 | 0 | 41.31 | 30.32 | 25.22 | 2.78 | 80.52 | 137.61 | 37.35 | 30.41 | 48.45 | 27.61 | 22.39 | 29.98 | 20.08 | 3.51 | 40.71 | 1.43 | -2.05 | 0 | 3.83 | 185.82 | 0 | 0.09 | 28.57 | -43.75 | 16.85 | 0.0 | 0.0 | 3.82 | 0.0 | 14.03 | 8.27 | 0.0 | 17.97 | 19.08 | 17.06 | 16.98 | 31.16 | 9.8 | 16.84 | -4.27 | 30.91 | 49.23 | 14.81 | 46.34 | 87.47 | 0.00 | 0 | 0 |
| 22Q2 (11) | 14.31 | -19.15 | -21.59 | 12.04 | 15.22 | 51.64 | 0 | 0 | 0 | 0 | 0 | 0 | 31.7 | 8.41 | 14.61 | 1.54 | 1.32 | 40.0 | 28.64 | 18.35 | 24.85 | 22.56 | 14.58 | 12.77 | 19.4 | 8.14 | 47.42 | 1.46 | -4.58 | 0 | 1.34 | 0 | 0 | 0.07 | -30.0 | -61.11 | 16.85 | 0.0 | 0.0 | 3.82 | 14.03 | 32.18 | 8.27 | 17.97 | 37.15 | 16.3 | -13.48 | -16.15 | 28.38 | -2.81 | 0.07 | -6.18 | 0.96 | 24.08 | 10.12 | -19.68 | -10.44 | 0.00 | 0 | 0 |
| 22Q1 (10) | 17.7 | -4.48 | 0.11 | 10.45 | 9.42 | 49.5 | 0 | 0 | 0 | 0 | 0 | 0 | 29.24 | -11.45 | 9.27 | 1.52 | 50.5 | 11.76 | 24.2 | -0.82 | 2.11 | 19.69 | -2.82 | -10.93 | 17.94 | 20.48 | 33.88 | 1.53 | 0 | 0 | 0 | 0 | 0 | 0.1 | -23.08 | -54.55 | 16.85 | 0.0 | 0.0 | 3.35 | 0.0 | 15.92 | 7.01 | 0.0 | 16.25 | 18.84 | 8.78 | 2.67 | 29.2 | 5.49 | 7.08 | -6.24 | 24.55 | 16.8 | 12.6 | 39.23 | 16.13 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 18.53 | -10.18 | -24.18 | 9.55 | -22.04 | 97.31 | 0 | 0 | 0 | 0 | 0 | 0 | 33.02 | 0.09 | 6.41 | 1.01 | -13.68 | -15.83 | 24.4 | -3.02 | 8.64 | 20.26 | -4.62 | -10.78 | 14.89 | 4.34 | 44.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0.13 | -18.75 | -35.0 | 16.85 | 0.0 | 0.0 | 3.35 | 0.0 | 15.92 | 7.01 | 0.0 | 16.25 | 17.32 | 6.19 | 2.0 | 27.68 | 3.79 | 6.87 | -8.27 | 1.66 | -17.97 | 9.05 | 14.56 | -9.23 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 20.63 | 13.04 | -17.05 | 12.25 | 54.28 | 147.47 | 0 | 0 | 0 | 0 | 0 | 0 | 32.99 | 19.27 | 12.9 | 1.17 | 6.36 | -23.03 | 25.16 | 9.68 | 10.84 | 21.24 | 6.19 | -13.8 | 14.27 | 8.43 | 46.66 | 0 | 0 | 0 | 0 | 0 | 0 | 0.16 | -11.11 | -27.27 | 16.85 | 0.0 | 0.0 | 3.35 | 15.92 | 15.92 | 7.01 | 16.25 | 16.25 | 16.31 | -16.1 | 3.36 | 26.67 | -5.96 | 7.93 | -8.41 | -3.32 | 0.94 | 7.9 | -30.09 | 8.37 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 18.25 | 3.22 | -35.33 | 7.94 | 13.59 | 91.33 | 0 | 0 | 0 | 0 | 0 | 0 | 27.66 | 3.36 | 36.93 | 1.1 | -19.12 | 41.03 | 22.94 | -3.21 | 40.74 | 20.01 | -9.5 | 0 | 13.16 | -1.79 | 48.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0.18 | -18.18 | 63.64 | 16.85 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 19.44 | 5.94 | 36.33 | 28.36 | 4.0 | 22.35 | -8.14 | -8.53 | 10.55 | 11.3 | 4.15 | 118.99 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 17.68 | -27.66 | -42.54 | 6.99 | 44.42 | 188.84 | 0 | 0 | 0 | 0 | 0 | 0 | 26.76 | -13.76 | 44.96 | 1.36 | 13.33 | 22.52 | 23.7 | 5.52 | 39.08 | 22.11 | -2.65 | 0 | 13.4 | 29.72 | 33.33 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | 10.0 | 1000.0 | 16.85 | 0.0 | 0.0 | 2.89 | 0.0 | 18.93 | 6.03 | 0.0 | 39.58 | 18.35 | 8.07 | -0.05 | 27.27 | 5.29 | 8.65 | -7.5 | -6.99 | 3.85 | 10.85 | 8.83 | 2.75 | 0.00 | -1.43 | -3.52 |
| 20Q4 (5) | 24.44 | -1.73 | -31.17 | 4.84 | -2.22 | 101.67 | 0 | 0 | 0 | 0 | 0 | 0 | 31.03 | 6.19 | 28.06 | 1.2 | -21.05 | 21.21 | 22.46 | -1.06 | 19.34 | 22.71 | -7.86 | 0 | 10.33 | 6.17 | 51.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | -9.09 | 566.67 | 16.85 | 0.0 | 0.0 | 2.89 | 0.0 | 18.93 | 6.03 | 0.0 | 39.58 | 16.98 | 7.6 | -1.57 | 25.9 | 4.82 | 7.96 | -7.01 | 17.43 | -16.25 | 9.97 | 36.76 | -11.14 | 0.00 | -4.54 | -1.01 |
| 20Q3 (4) | 24.87 | -11.87 | 0.0 | 4.95 | 19.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 29.22 | 44.65 | 0.0 | 1.52 | 94.87 | 0.0 | 22.7 | 39.26 | 0.0 | 24.64 | 0 | 0.0 | 9.73 | 10.07 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.22 | 100.0 | 0.0 | 16.85 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 15.78 | 10.66 | 0.0 | 24.71 | 6.6 | 0.0 | -8.49 | 6.7 | 0.0 | 7.29 | 41.28 | 0.0 | 0.00 | -3.74 | 0.0 |
