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) | 18.87 | 86.83 | 7.62 | 14.07 | 0.89 | 21.92 | 0 | 0 | 80.45 | 8.72 | 8.99 | 18.13 | 19.61 | -0.76 | 24.38 | -8.72 | 18.42 | -19.0 | 0 | 0 | 2.07 | -24.18 | 0.33 | -29.79 | 10.48 | 5.33 | 1.77 | 75.25 | 0 | 0 | 17.44 | 70.98 | 19.21 | 67.04 | 0.15 | 87.5 | 17.59 | 71.11 | 0.04 | -15.97 |
| 2022 (9) | 10.1 | 16.49 | 6.68 | -26.43 | 0.73 | 25.86 | 0 | 0 | 74.0 | 66.11 | 7.61 | 241.26 | 19.76 | 85.89 | 26.70 | 11.91 | 22.74 | 37.24 | 0 | 0 | 2.73 | -11.36 | 0.47 | -28.79 | 9.95 | 11.17 | 1.01 | 27.85 | 0.29 | 163.64 | 10.2 | 189.77 | 11.5 | 160.18 | 0.08 | 0 | 10.28 | 218.27 | 0.04 | 1.89 |
| 2021 (8) | 8.67 | 99.77 | 9.08 | 23.37 | 0.58 | 1.75 | 0 | 0 | 44.55 | 19.28 | 2.23 | 12.63 | 10.63 | 12.73 | 23.86 | -5.49 | 16.57 | 33.74 | 0 | 0 | 3.08 | -8.88 | 0.66 | 1.54 | 8.95 | 0.0 | 0.79 | 33.9 | 0.11 | 0.0 | 3.52 | 73.4 | 4.42 | 61.9 | -0.29 | 0 | 3.23 | 68.23 | 0.04 | 7.17 |
| 2020 (7) | 4.34 | -19.33 | 7.36 | 6.2 | 0.57 | 375.0 | 0 | 0 | 37.35 | 4.42 | 1.98 | 1064.71 | 9.43 | 21.21 | 25.25 | 16.08 | 12.39 | 0.08 | 0 | 0 | 3.38 | 207.27 | 0.65 | 132.14 | 8.95 | 0.0 | 0.59 | 3.51 | 0.11 | 0 | 2.03 | 1094.12 | 2.73 | 268.92 | -0.11 | 0 | 1.92 | 3100.0 | 0.04 | 1.41 |
| 2019 (6) | 5.38 | 76.97 | 6.93 | -24.84 | 0.12 | 140.0 | 0 | 0 | 35.77 | 53.65 | 0.17 | 0 | 7.78 | -11.99 | 21.75 | -42.72 | 12.38 | 14.52 | 0 | 0 | 1.1 | 22.22 | 0.28 | -6.67 | 8.95 | 0.0 | 0.57 | -60.96 | 0 | 0 | 0.17 | 0 | 0.74 | 29.82 | -0.11 | 0 | 0.06 | 0 | 0.04 | -4.13 |
| 2018 (5) | 3.04 | -23.62 | 9.22 | 58.97 | 0.05 | 0.0 | 0 | 0 | 23.28 | -10.84 | -3.72 | 0 | 8.84 | -42.86 | 37.97 | -35.91 | 10.81 | 40.94 | 0 | 0 | 0.9 | -5.26 | 0.3 | 20.0 | 8.95 | 20.13 | 1.46 | 4.29 | 0.01 | 0 | -0.9 | 0 | 0.57 | -87.77 | 0 | 0 | -0.9 | 0 | 0.04 | -1.77 |
| 2017 (4) | 3.98 | -57.02 | 5.8 | 48.72 | 0.05 | 0 | 0 | 0 | 26.11 | -17.71 | 0.59 | -80.46 | 15.47 | 60.98 | 59.25 | 95.63 | 7.67 | 14.14 | 0 | 0 | 0.95 | -5.0 | 0.25 | 0 | 7.45 | 0.54 | 1.4 | 27.27 | 0 | 0 | 3.26 | -26.74 | 4.66 | -16.04 | -0.01 | 0 | 3.25 | -27.46 | 0.04 | 15.51 |
| 2016 (3) | 9.26 | 111.42 | 3.9 | 14.71 | 0 | 0 | 0 | 0 | 31.73 | 20.78 | 3.02 | 211.34 | 9.61 | 94.14 | 30.29 | 60.73 | 6.72 | -18.74 | 0 | 0 | 1.0 | 0.0 | 0 | 0 | 7.41 | 18.56 | 1.1 | 10.0 | 0 | 0 | 4.45 | 104.13 | 5.55 | 74.53 | 0.03 | -25.0 | 4.48 | 101.8 | 0.04 | -19.3 |
| 2015 (2) | 4.38 | 135.48 | 3.4 | 126.67 | 0 | 0 | 0 | 0 | 26.27 | 47.75 | 0.97 | 12.79 | 4.95 | 65.55 | 18.84 | 12.05 | 8.27 | 13.29 | 0 | 0 | 1.0 | 0 | 0 | 0 | 6.25 | 3.48 | 1.0 | 8.7 | 0 | 0 | 2.18 | 21.11 | 3.18 | 17.34 | 0.04 | 100.0 | 2.22 | 21.98 | 0.04 | 54.33 |
| 2014 (1) | 1.86 | -41.51 | 1.5 | 275.0 | 0 | 0 | 0 | 0 | 17.78 | 13.18 | 0.86 | -14.85 | 2.99 | 23.05 | 16.82 | 8.72 | 7.3 | 24.57 | 0 | 0 | 0 | 0 | 0 | 0 | 6.04 | 7.28 | 0.92 | 12.2 | 0 | 0 | 1.8 | -0.55 | 2.71 | 3.04 | 0.02 | 0 | 1.82 | 0.55 | 0.03 | 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) | 18.47 | 3.18 | 8.2 | 12.82 | 34.66 | 112.96 | 0.08 | -90.48 | -91.92 | 0 | 0 | 0 | 20.94 | 11.09 | 0.05 | 1.68 | 9.8 | -34.12 | 23.56 | 13.87 | 32.06 | 29.64 | 13.86 | 35.88 | 22.53 | 9.64 | 5.77 | 0 | 0 | 0 | 1.52 | 56.7 | -30.91 | 2.83 | -2.41 | 573.81 | 11.04 | 0.0 | 2.41 | 2.67 | 0.0 | 50.85 | 0 | 0 | 0 | 19.79 | 9.28 | 30.8 | 22.46 | 8.08 | 32.9 | 0.61 | -6.15 | 35.56 | 20.4 | 8.74 | 30.94 | 0.03 | -13.75 | -12.98 |
| 24Q2 (19) | 17.9 | -11.69 | 0.79 | 9.52 | 11.74 | 35.61 | 0.84 | 0.0 | 0.0 | 0 | 0 | 0 | 18.85 | 10.04 | -4.27 | 1.53 | -15.93 | -22.73 | 20.69 | 13.49 | 47.57 | 26.03 | 14.69 | 50.19 | 20.55 | 3.01 | -12.96 | 0 | 0 | 0 | 0.97 | -17.09 | -59.92 | 2.9 | -2.68 | 625.0 | 11.04 | 5.34 | 5.34 | 2.67 | 50.85 | 50.85 | 0 | 0 | 0 | 18.11 | -5.97 | 43.84 | 20.78 | -1.19 | 44.71 | 0.65 | 32.65 | 150.0 | 18.76 | -5.01 | 45.99 | 0.04 | 1.9 | 1.54 |
| 24Q1 (18) | 20.27 | 7.42 | 38.84 | 8.52 | 11.81 | 12.11 | 0.84 | -5.62 | 15.07 | 0 | 0 | 0 | 17.13 | -24.1 | -0.81 | 1.82 | -20.87 | -15.74 | 18.23 | -7.04 | 32.39 | 22.70 | -6.88 | 27.21 | 19.95 | 8.31 | -18.34 | 0 | 0 | 0 | 1.17 | -43.48 | -55.68 | 2.98 | 803.03 | 577.27 | 10.48 | 0.0 | 5.33 | 1.77 | 0.0 | 75.25 | 0 | 0 | -100.0 | 19.26 | 10.44 | 55.83 | 21.03 | 9.47 | 53.95 | 0.49 | 226.67 | 600.0 | 19.75 | 12.28 | 58.89 | 0.04 | 0.03 | -1.5 |
| 23Q4 (17) | 18.87 | 10.54 | 86.83 | 7.62 | 26.58 | 14.07 | 0.89 | -10.1 | 21.92 | 0 | 0 | 0 | 22.57 | 7.84 | -5.56 | 2.3 | -9.8 | -2.54 | 19.61 | 9.92 | -0.76 | 24.37 | 11.74 | -8.74 | 18.42 | -13.52 | -19.0 | 0 | 0 | 0 | 2.07 | -5.91 | -24.18 | 0.33 | -21.43 | -29.79 | 10.48 | -2.78 | 5.33 | 1.77 | 0.0 | 75.25 | 0 | 0 | -100.0 | 17.44 | 15.27 | 70.98 | 19.21 | 13.67 | 67.04 | 0.15 | -66.67 | 87.5 | 17.59 | 12.9 | 71.11 | 0.04 | -1.02 | -15.97 |
| 23Q3 (16) | 17.07 | -3.89 | 19.37 | 6.02 | -14.25 | -14.37 | 0.99 | 17.86 | 125.0 | 0 | 0 | 0 | 20.93 | 6.3 | 4.49 | 2.55 | 28.79 | 7.59 | 17.84 | 27.25 | 23.37 | 21.81 | 25.85 | -1.89 | 21.3 | -9.78 | -4.05 | 0 | 0 | 0 | 2.2 | -9.09 | -33.33 | 0.42 | 5.0 | -23.64 | 10.78 | 2.86 | 8.34 | 1.77 | 0.0 | 75.25 | 0 | 0 | -100.0 | 15.13 | 20.17 | 92.98 | 16.9 | 17.69 | 84.9 | 0.45 | 73.08 | 150.0 | 15.58 | 21.25 | 94.26 | 0.04 | 0.64 | -10.65 |
| 23Q2 (15) | 17.76 | 21.64 | 97.33 | 7.02 | -7.63 | -26.8 | 0.84 | 15.07 | 12.0 | 0 | 0 | 0 | 19.69 | 14.01 | 23.22 | 1.98 | -8.33 | 34.69 | 14.02 | 1.82 | 16.83 | 17.33 | -2.85 | -17.63 | 23.61 | -3.36 | 12.21 | 0 | 0 | 0 | 2.42 | -8.33 | -21.17 | 0.4 | -9.09 | -31.03 | 10.48 | 5.33 | 17.09 | 1.77 | 75.25 | 75.25 | 0 | -100.0 | -100.0 | 12.59 | 1.86 | 130.16 | 14.36 | 5.12 | 112.11 | 0.26 | 271.43 | 336.36 | 12.85 | 3.38 | 139.74 | 0.04 | -1.15 | -18.97 |
| 23Q1 (14) | 14.6 | 44.55 | 63.13 | 7.6 | 13.77 | -18.8 | 0.73 | 0.0 | -6.41 | 0 | 0 | 0 | 17.27 | -27.74 | 22.66 | 2.16 | -8.47 | 53.19 | 13.77 | -30.31 | 35.13 | 17.84 | -33.19 | -11.25 | 24.43 | 7.43 | 31.13 | 0 | 0 | 0 | 2.64 | -3.3 | -15.65 | 0.44 | -6.38 | -31.25 | 9.95 | 0.0 | 11.17 | 1.01 | 0.0 | 27.85 | 0.29 | 0.0 | 163.64 | 12.36 | 21.18 | 150.71 | 13.66 | 18.78 | 134.31 | 0.07 | -12.5 | 135.0 | 12.43 | 20.91 | 162.79 | 0.04 | -14.66 | -16.7 |
| 22Q4 (13) | 10.1 | -29.37 | 16.49 | 6.68 | -4.98 | -26.43 | 0.73 | 65.91 | 25.86 | 0 | 0 | 0 | 23.9 | 19.32 | 59.87 | 2.36 | -0.42 | 107.02 | 19.76 | 36.65 | 85.89 | 26.71 | 20.12 | 11.95 | 22.74 | 2.43 | 37.24 | 0 | 0 | 0 | 2.73 | -17.27 | -11.36 | 0.47 | -14.55 | -28.79 | 9.95 | 0.0 | 11.17 | 1.01 | 0.0 | 27.85 | 0.29 | 0.0 | 163.64 | 10.2 | 30.1 | 189.77 | 11.5 | 25.82 | 160.18 | 0.08 | -55.56 | 127.59 | 10.28 | 28.18 | 218.27 | 0.04 | 5.25 | 1.89 |
| 22Q3 (12) | 14.3 | 58.89 | 102.26 | 7.03 | -26.69 | -14.99 | 0.44 | -41.33 | 12.82 | 0 | 0 | 0 | 20.03 | 25.34 | 66.64 | 2.37 | 61.22 | 364.71 | 14.46 | 20.5 | 50.0 | 22.23 | 5.66 | -5.88 | 22.2 | 5.51 | 41.4 | 0 | 0 | 0 | 3.3 | 7.49 | -1.2 | 0.55 | -5.17 | -25.68 | 9.95 | 11.17 | 11.17 | 1.01 | 0.0 | 27.85 | 0.29 | 0.0 | 163.64 | 7.84 | 43.33 | 229.41 | 9.14 | 35.01 | 177.81 | 0.18 | 263.64 | 175.0 | 8.02 | 49.63 | 274.77 | 0.04 | -8.73 | -9.45 |
| 22Q2 (11) | 9.0 | 0.56 | 38.04 | 9.59 | 2.46 | 22.79 | 0.75 | -3.85 | -12.79 | 0 | 0 | 0 | 15.98 | 13.49 | 65.77 | 1.47 | 4.26 | 200.0 | 12.0 | 17.76 | 38.57 | 21.04 | 4.67 | -9.61 | 21.04 | 12.94 | 49.33 | 0 | 0 | 0 | 3.07 | -1.92 | 0.99 | 0.58 | -9.38 | -22.67 | 8.95 | 0.0 | 0.0 | 1.01 | 27.85 | 71.19 | 0.29 | 163.64 | 163.64 | 5.47 | 10.95 | 109.58 | 6.77 | 16.12 | 104.53 | -0.11 | 45.0 | 47.62 | 5.36 | 13.32 | 123.33 | 0.04 | 1.61 | 10.09 |
| 22Q1 (10) | 8.95 | 3.23 | 57.29 | 9.36 | 3.08 | 26.32 | 0.78 | 34.48 | 16.42 | 0 | 0 | 0 | 14.08 | -5.82 | 77.11 | 1.41 | 23.68 | 1466.67 | 10.19 | -4.14 | 33.73 | 20.10 | -15.73 | -3.66 | 18.63 | 12.43 | 49.88 | 0 | 0 | 0 | 3.13 | 1.62 | -5.15 | 0.64 | -3.03 | -15.79 | 8.95 | 0.0 | 0.0 | 0.79 | 0.0 | 33.9 | 0.11 | 0.0 | 0.0 | 4.93 | 40.06 | 133.65 | 5.83 | 31.9 | 107.47 | -0.2 | 31.03 | -33.33 | 4.73 | 46.44 | 141.33 | 0.04 | 4.38 | 10.51 |
| 21Q4 (9) | 8.67 | 22.63 | 99.77 | 9.08 | 9.79 | 23.37 | 0.58 | 48.72 | 1.75 | 0 | 0 | 0 | 14.95 | 24.38 | 33.48 | 1.14 | 123.53 | 80.95 | 10.63 | 10.27 | 12.73 | 23.86 | 0.99 | -5.51 | 16.57 | 5.54 | 33.74 | 0 | 0 | 0 | 3.08 | -7.78 | -8.88 | 0.66 | -10.81 | 1.54 | 8.95 | 0.0 | 0.0 | 0.79 | 0.0 | 33.9 | 0.11 | 0.0 | 0.0 | 3.52 | 47.9 | 73.4 | 4.42 | 34.35 | 61.9 | -0.29 | -20.83 | -163.64 | 3.23 | 50.93 | 68.23 | 0.04 | -6.47 | 7.17 |
| 21Q3 (8) | 7.07 | 8.44 | 46.38 | 8.27 | 5.89 | 11.91 | 0.39 | -54.65 | 5.41 | 0 | 0 | 0 | 12.02 | 24.69 | 42.93 | 0.51 | 4.08 | 6.25 | 9.64 | 11.32 | 32.05 | 23.62 | 1.47 | 24.81 | 15.7 | 11.43 | 7.46 | 0 | 0 | 0 | 3.34 | 9.87 | -8.49 | 0.74 | -1.33 | 164.29 | 8.95 | 0.0 | 0.0 | 0.79 | 33.9 | 33.9 | 0.11 | 0.0 | 0.0 | 2.38 | -8.81 | 71.22 | 3.29 | -0.6 | 57.42 | -0.24 | -14.29 | -71.43 | 2.14 | -10.83 | 71.2 | 0.04 | 10.97 | 6.17 |
| 21Q2 (7) | 6.52 | 14.59 | 57.11 | 7.81 | 5.4 | 12.86 | 0.86 | 28.36 | 196.55 | 0 | 0 | 0 | 9.64 | 21.26 | 7.59 | 0.49 | 444.44 | -2.0 | 8.66 | 13.65 | 23.01 | 23.28 | 11.57 | 0 | 14.09 | 13.35 | 1.81 | 0 | 0 | 0 | 3.04 | -7.88 | 132.06 | 0.75 | -1.32 | 167.86 | 8.95 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 2.61 | 23.7 | 186.81 | 3.31 | 17.79 | 105.59 | -0.21 | -40.0 | -50.0 | 2.4 | 22.45 | 211.69 | 0.04 | 2.0 | -1.26 |
| 21Q1 (6) | 5.69 | 31.11 | 0.89 | 7.41 | 0.68 | -1.85 | 0.67 | 17.54 | 139.29 | 0 | 0 | 0 | 7.95 | -29.02 | -9.45 | 0.09 | -85.71 | -75.68 | 7.62 | -19.19 | 18.51 | 20.87 | -17.36 | 0 | 12.43 | 0.32 | -0.4 | 0 | 0 | 0 | 3.3 | -2.37 | 139.13 | 0.76 | 16.92 | 171.43 | 8.95 | 0.0 | 0.0 | 0.59 | 0.0 | 3.51 | 0.11 | 0.0 | 0 | 2.11 | 3.94 | 290.74 | 2.81 | 2.93 | 153.15 | -0.15 | -36.36 | -36.36 | 1.96 | 2.08 | 355.81 | 0.04 | 1.23 | 3.32 |
| 20Q4 (5) | 4.34 | -10.14 | -19.33 | 7.36 | -0.41 | 8.08 | 0.57 | 54.05 | 0 | 0 | 0 | 0 | 11.2 | 33.17 | -9.82 | 0.63 | 31.25 | -65.57 | 9.43 | 29.18 | 21.21 | 25.25 | 33.4 | 0 | 12.39 | -15.2 | 0.08 | 0 | 0 | 0 | 3.38 | -7.4 | 207.27 | 0.65 | 132.14 | 132.14 | 8.95 | 0.0 | 0.0 | 0.59 | 0.0 | 3.51 | 0.11 | 0.0 | 0 | 2.03 | 46.04 | 1094.12 | 2.73 | 30.62 | 268.92 | -0.11 | 21.43 | 0.0 | 1.92 | 53.6 | 3100.0 | 0.04 | -7.34 | 1.41 |
| 20Q3 (4) | 4.83 | 16.39 | 0.0 | 7.39 | 6.79 | 0.0 | 0.37 | 27.59 | 0.0 | 0 | 0 | 0.0 | 8.41 | -6.14 | 0.0 | 0.48 | -4.0 | 0.0 | 7.3 | 3.69 | 0.0 | 18.93 | 0 | 0.0 | 14.61 | 5.56 | 0.0 | 0 | 0 | 0.0 | 3.65 | 178.63 | 0.0 | 0.28 | 0.0 | 0.0 | 8.95 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 1.39 | 52.75 | 0.0 | 2.09 | 29.81 | 0.0 | -0.14 | 0.0 | 0.0 | 1.25 | 62.34 | 0.0 | 0.04 | 3.2 | 0.0 |
