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) | 5.4 | -18.8 | 7.96 | -20.16 | 0 | 0 | 0 | 0 | 54.06 | -14.7 | 0.44 | -53.19 | 15.99 | -0.81 | 29.58 | 16.29 | 8.35 | -14.71 | 0.59 | -3.28 | 0.79 | 0 | 0.01 | 0.0 | 14.88 | 0.0 | 2.43 | 4.29 | 0.41 | -56.38 | 1.47 | 5.76 | 4.3 | -7.73 | -0.52 | 0 | 0.95 | -3.06 | 0.09 | 11.11 |
| 2022 (9) | 6.65 | 37.4 | 9.97 | -13.08 | 0 | 0 | 0 | 0 | 63.38 | -9.05 | 0.94 | -60.67 | 16.12 | -24.5 | 25.43 | -16.98 | 9.79 | 8.9 | 0.61 | -1.61 | 0 | 0 | 0.01 | -50.0 | 14.88 | 0.0 | 2.33 | 11.48 | 0.94 | 276.0 | 1.39 | -45.91 | 4.66 | -5.09 | -0.41 | 0 | 0.98 | -39.88 | 0.08 | 7.09 |
| 2021 (8) | 4.84 | -23.3 | 11.47 | 23.2 | 0 | 0 | 0 | 0 | 69.69 | 42.9 | 2.39 | 91.2 | 21.35 | 29.71 | 30.64 | -9.23 | 8.99 | 51.09 | 0.62 | -3.12 | 0 | 0 | 0.02 | -33.33 | 14.88 | 0.0 | 2.09 | 6.09 | 0.25 | 127.27 | 2.57 | 93.23 | 4.91 | 43.57 | -0.94 | 0 | 1.63 | 50.93 | 0.07 | 15.59 |
| 2020 (7) | 6.31 | 34.54 | 9.31 | 33.57 | 0 | 0 | 0 | 0 | 48.77 | 1.5 | 1.25 | 247.22 | 16.46 | 16.9 | 33.75 | 15.18 | 5.95 | 7.01 | 0.64 | -1.54 | 0 | 0 | 0.03 | -40.0 | 14.88 | 0.0 | 1.97 | 2.07 | 0.11 | -42.11 | 1.33 | 259.46 | 3.42 | 37.35 | -0.25 | 0 | 1.08 | 315.38 | 0.06 | 22.16 |
| 2019 (6) | 4.69 | -17.14 | 6.97 | -36.11 | 0 | 0 | 0 | 0 | 48.05 | -10.29 | 0.36 | 227.27 | 14.08 | -12.87 | 29.30 | -2.88 | 5.56 | -17.51 | 0.65 | -1.52 | 0 | 0 | 0.05 | -16.67 | 14.88 | 0.0 | 1.93 | 0.52 | 0.19 | -38.71 | 0.37 | 0 | 2.49 | 16.9 | -0.11 | 0 | 0.26 | 0 | 0.05 | -33.63 |
| 2018 (5) | 5.66 | 23.31 | 10.91 | -10.94 | 0 | 0 | 0 | 0 | 53.56 | -13.47 | 0.11 | 1000.0 | 16.16 | -20.86 | 30.17 | -8.54 | 6.74 | 5.31 | 0.66 | -2.94 | 0.25 | -50.0 | 0.06 | 0.0 | 14.88 | 0.0 | 1.92 | 0.0 | 0.31 | 14.81 | -0.1 | 0 | 2.13 | -4.91 | -0.19 | 0 | -0.29 | 0 | 0.08 | -30.81 |
| 2017 (4) | 4.59 | -13.23 | 12.25 | 13.01 | 0 | 0 | 0 | 0 | 61.9 | 17.75 | 0.01 | -96.67 | 20.42 | 17.76 | 32.99 | 0.01 | 6.4 | 15.11 | 0.68 | -41.88 | 0.5 | -50.0 | 0.06 | 50.0 | 14.88 | 0.0 | 1.92 | 1.59 | 0.27 | 0 | 0.05 | -91.23 | 2.24 | -8.94 | -0.32 | 0 | -0.27 | 0 | 0.11 | 0.63 |
| 2016 (3) | 5.29 | -3.64 | 10.84 | -14.98 | 0 | 0 | 0 | 0 | 52.57 | -7.35 | 0.3 | 36.36 | 17.34 | -12.25 | 32.98 | -5.29 | 5.56 | -8.1 | 1.17 | 0.0 | 1.0 | 0 | 0.04 | 300.0 | 14.88 | -1.39 | 1.89 | 1.07 | 0 | 0 | 0.57 | -6.56 | 2.46 | -0.81 | -0.27 | 0 | 0.3 | -60.53 | 0.11 | -5.95 |
| 2015 (2) | 5.49 | -16.06 | 12.75 | -8.8 | 0 | 0 | 0 | 0 | 56.74 | -20.2 | 0.22 | -58.49 | 19.76 | -2.8 | 34.83 | 21.8 | 6.05 | 6.33 | 1.17 | -23.53 | 0 | 0 | 0.01 | -88.89 | 15.09 | -1.57 | 1.87 | 2.75 | 0 | 0 | 0.61 | -19.74 | 2.48 | -3.5 | 0.15 | -77.94 | 0.76 | -47.22 | 0.12 | -6.47 |
| 2014 (1) | 6.54 | 26.99 | 13.98 | -28.78 | 0 | 0 | 0 | 0 | 71.1 | -4.58 | 0.53 | 17.78 | 20.33 | -17.89 | 28.59 | -13.95 | 5.69 | -19.75 | 1.53 | 0.0 | 0 | 0 | 0.09 | -43.75 | 15.33 | 2.96 | 1.82 | 2.82 | 0 | 0 | 0.76 | 31.03 | 2.57 | 8.9 | 0.68 | 161.54 | 1.44 | 71.43 | 0.13 | -4.88 |
| 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) | 6.39 | -3.77 | -12.7 | 10.04 | 12.68 | 7.84 | 0.07 | 0 | 0 | 0 | 0 | 0 | 14.88 | 2.48 | 7.36 | -0.09 | -137.5 | -145.0 | 19.06 | 4.27 | 15.45 | 33.93 | 2.37 | 11.62 | 8.57 | 4.13 | 8.62 | 0.58 | -1.69 | -3.33 | 0.78 | 1.3 | 0 | 0 | 0 | 0 | 14.88 | 0.0 | 0.0 | 2.47 | 0.0 | 1.65 | 0.52 | 0.0 | 26.83 | 1.4 | -6.04 | -3.45 | 4.38 | -2.01 | 2.34 | 0.6 | 700.0 | 276.47 | 2.0 | 43.88 | 80.18 | 0.09 | -0.89 | 4.74 |
| 24Q2 (19) | 6.64 | -1.92 | 44.35 | 8.91 | 7.48 | 15.86 | 0 | 0 | 0 | 0 | 0 | 0 | 14.52 | 8.36 | 7.48 | 0.24 | 60.0 | 118.18 | 18.28 | 7.53 | 11.74 | 33.15 | 5.56 | 10.4 | 8.23 | 5.11 | -2.95 | 0.59 | 0.0 | -1.67 | 0.77 | 0.0 | 0 | 0 | 0 | -100.0 | 14.88 | 0.0 | 0.0 | 2.47 | 1.65 | 1.65 | 0.52 | 26.83 | 26.83 | 1.49 | -8.02 | 19.2 | 4.47 | 0.22 | 9.29 | -0.1 | 73.68 | 85.51 | 1.39 | 12.1 | 148.21 | 0.09 | 0.89 | 9.84 |
| 24Q1 (18) | 6.77 | 25.37 | -7.13 | 8.29 | 4.15 | -9.79 | 0 | 0 | 0 | 0 | 0 | 0 | 13.4 | 0.22 | 0.68 | 0.15 | 87.5 | 150.0 | 17.0 | 6.32 | 7.53 | 31.40 | 6.14 | 13.92 | 7.83 | -6.23 | -17.75 | 0.59 | 0.0 | -3.28 | 0.77 | -2.53 | 0 | 0 | -100.0 | -100.0 | 14.88 | 0.0 | 0.0 | 2.43 | 0.0 | 4.29 | 0.41 | 0.0 | -56.38 | 1.62 | 10.2 | 11.72 | 4.46 | 3.72 | -5.51 | -0.38 | 26.92 | -11.76 | 1.24 | 30.53 | 11.71 | 0.09 | 2.81 | 12.56 |
| 23Q4 (17) | 5.4 | -26.23 | -18.8 | 7.96 | -14.5 | -20.16 | 0 | 0 | 0 | 0 | 0 | 0 | 13.37 | -3.54 | -1.91 | 0.08 | -60.0 | 100.0 | 15.99 | -3.15 | -0.81 | 29.58 | -2.68 | 16.32 | 8.35 | 5.83 | -14.71 | 0.59 | -1.67 | -3.28 | 0.79 | 0 | 0 | 0.01 | 0 | 0.0 | 14.88 | 0.0 | 0.0 | 2.43 | 0.0 | 4.29 | 0.41 | 0.0 | -56.38 | 1.47 | 1.38 | 5.76 | 4.3 | 0.47 | -7.73 | -0.52 | -52.94 | -26.83 | 0.95 | -14.41 | -3.06 | 0.09 | 1.88 | 11.11 |
| 23Q3 (16) | 7.32 | 59.13 | 17.5 | 9.31 | 21.07 | -26.75 | 0 | 0 | 0 | 0 | 0 | 0 | 13.86 | 2.59 | -1.28 | 0.2 | 81.82 | -35.48 | 16.51 | 0.92 | -8.89 | 30.40 | 1.25 | 14.9 | 7.89 | -6.96 | -29.8 | 0.6 | 0.0 | -1.64 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 14.88 | 0.0 | 0.0 | 2.43 | 0.0 | 4.29 | 0.41 | 0.0 | -56.38 | 1.45 | 16.0 | 7.41 | 4.28 | 4.65 | -7.36 | -0.34 | 50.72 | 50.0 | 1.11 | 98.21 | 65.67 | 0.09 | 3.94 | 8.09 |
| 23Q2 (15) | 4.6 | -36.9 | -22.43 | 7.69 | -16.32 | -52.94 | 0 | 0 | 0 | 0 | 0 | 0 | 13.51 | 1.5 | -17.52 | 0.11 | 83.33 | -35.29 | 16.36 | 3.48 | -19.73 | 30.02 | 8.93 | 5.61 | 8.48 | -10.92 | -40.99 | 0.6 | -1.64 | -3.23 | 0 | 0 | 0 | 0.02 | 100.0 | 0.0 | 14.88 | 0.0 | 0.0 | 2.43 | 4.29 | 4.29 | 0.41 | -56.38 | -56.38 | 1.25 | -13.79 | 20.19 | 4.09 | -13.35 | -5.1 | -0.69 | -102.94 | 1.43 | 0.56 | -49.55 | 64.71 | 0.08 | 3.38 | 2.39 |
| 23Q1 (14) | 7.29 | 9.62 | 65.31 | 9.19 | -7.82 | -36.31 | 0 | 0 | 0 | 0 | 0 | 0 | 13.31 | -2.35 | -31.14 | 0.06 | 50.0 | -85.71 | 15.81 | -1.92 | -31.91 | 27.56 | 8.37 | -14.33 | 9.52 | -2.76 | -24.02 | 0.61 | 0.0 | -1.61 | 0 | 0 | 0 | 0.01 | 0.0 | -50.0 | 14.88 | 0.0 | 0.0 | 2.33 | 0.0 | 11.48 | 0.94 | 0.0 | 276.0 | 1.45 | 4.32 | -51.34 | 4.72 | 1.29 | -11.44 | -0.34 | 17.07 | 22.73 | 1.11 | 13.27 | -56.3 | 0.08 | 1.49 | 5.95 |
| 22Q4 (13) | 6.65 | 6.74 | 37.4 | 9.97 | -21.56 | -13.08 | 0 | 0 | 0 | 0 | 0 | 0 | 13.63 | -2.92 | -27.27 | 0.04 | -87.1 | -89.74 | 16.12 | -11.04 | -24.5 | 25.43 | -3.86 | -16.98 | 9.79 | -12.9 | 8.9 | 0.61 | 0.0 | -1.61 | 0 | 0 | 0 | 0.01 | -50.0 | -50.0 | 14.88 | 0.0 | 0.0 | 2.33 | 0.0 | 11.48 | 0.94 | 0.0 | 276.0 | 1.39 | 2.96 | -45.91 | 4.66 | 0.87 | -5.09 | -0.41 | 39.71 | 56.38 | 0.98 | 46.27 | -39.88 | 0.08 | -0.89 | 7.09 |
| 22Q3 (12) | 6.23 | 5.06 | 17.77 | 12.71 | -22.22 | -4.51 | 0 | 0 | 0 | 0 | 0 | 0 | 14.04 | -14.29 | -18.56 | 0.31 | 82.35 | -31.11 | 18.12 | -11.09 | -5.13 | 26.46 | -6.94 | -8.95 | 11.24 | -21.78 | 12.74 | 0.61 | -1.61 | -3.17 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 14.88 | 0.0 | 0.0 | 2.33 | 0.0 | 11.48 | 0.94 | 0.0 | 276.0 | 1.35 | 29.81 | -38.07 | 4.62 | 7.19 | 2.21 | -0.68 | 2.86 | 34.62 | 0.67 | 97.06 | -41.23 | 0.08 | -1.53 | 12.04 |
| 22Q2 (11) | 5.93 | 34.47 | 10.43 | 16.34 | 13.24 | 16.38 | 0 | 0 | 0 | 0 | 0 | 0 | 16.38 | -15.26 | -2.85 | 0.17 | -59.52 | -74.63 | 20.38 | -12.23 | 5.05 | 28.43 | -11.64 | -9.95 | 14.37 | 14.68 | 33.55 | 0.62 | 0.0 | -1.59 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 14.88 | 0.0 | 0.0 | 2.33 | 11.48 | 18.27 | 0.94 | 276.0 | 754.55 | 1.04 | -65.1 | -63.89 | 4.31 | -19.14 | -13.1 | -0.7 | -59.09 | 9.09 | 0.34 | -86.61 | -83.89 | 0.08 | 6.97 | 22.0 |
| 22Q1 (10) | 4.41 | -8.88 | -8.51 | 14.43 | 25.81 | 24.18 | 0 | 0 | 0 | 0 | 0 | 0 | 19.33 | 3.15 | 14.72 | 0.42 | 7.69 | -51.72 | 23.22 | 8.76 | 19.38 | 32.17 | 5.02 | -7.84 | 12.53 | 39.38 | 59.82 | 0.62 | 0.0 | -1.59 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 14.88 | 0.0 | 0.0 | 2.09 | 0.0 | 6.09 | 0.25 | 0.0 | 127.27 | 2.98 | 15.95 | 34.84 | 5.33 | 8.55 | 24.24 | -0.44 | 53.19 | 8.33 | 2.54 | 55.83 | 46.82 | 0.08 | 2.58 | 15.73 |
| 21Q4 (9) | 4.84 | -8.51 | -23.3 | 11.47 | -13.82 | 23.2 | 0 | 0 | 0 | 0 | 0 | 0 | 18.74 | 8.7 | 26.79 | 0.39 | -13.33 | -7.14 | 21.35 | 11.78 | 29.71 | 30.64 | 5.43 | -9.23 | 8.99 | -9.83 | 51.09 | 0.62 | -1.59 | -3.12 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 14.88 | 0.0 | 0.0 | 2.09 | 0.0 | 6.09 | 0.25 | 0.0 | 127.27 | 2.57 | 17.89 | 93.23 | 4.91 | 8.63 | 43.57 | -0.94 | 9.62 | -276.0 | 1.63 | 42.98 | 50.93 | 0.07 | 3.69 | 15.59 |
| 21Q3 (8) | 5.29 | -1.49 | 7.09 | 13.31 | -5.2 | 129.48 | 0 | 0 | 0 | 0 | 0 | 0 | 17.24 | 2.25 | 33.02 | 0.45 | -32.84 | -2.17 | 19.1 | -1.55 | 26.83 | 29.06 | -7.96 | -12.88 | 9.97 | -7.34 | 140.82 | 0.63 | 0.0 | -1.56 | 0 | 0 | 0 | 0.02 | 0.0 | -50.0 | 14.88 | 0.0 | 0.0 | 2.09 | 6.09 | 6.09 | 0.25 | 127.27 | 127.27 | 2.18 | -24.31 | 139.56 | 4.52 | -8.87 | 50.67 | -1.04 | -35.06 | -121.28 | 1.14 | -45.97 | 159.09 | 0.07 | 7.23 | 18.01 |
| 21Q2 (7) | 5.37 | 11.41 | -6.77 | 14.04 | 20.83 | 141.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.86 | 0.06 | 51.62 | 0.67 | -22.99 | 168.0 | 19.4 | -0.26 | 46.53 | 31.57 | -9.57 | 0 | 10.76 | 37.24 | 172.41 | 0.63 | 0.0 | -1.56 | 0 | 0 | 0 | 0.02 | -33.33 | -50.0 | 14.88 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 2.88 | 30.32 | 540.0 | 4.96 | 15.62 | 95.28 | -0.77 | -60.42 | -87.8 | 2.11 | 21.97 | 5175.0 | 0.07 | 1.47 | 18.92 |
| 21Q1 (6) | 4.82 | -23.61 | -3.98 | 11.62 | 24.81 | 68.65 | 0 | 0 | 0 | 0 | 0 | 0 | 16.85 | 14.01 | 70.03 | 0.87 | 107.14 | 625.0 | 19.45 | 18.17 | 49.62 | 34.91 | 3.44 | 0 | 7.84 | 31.76 | 34.02 | 0.63 | -1.56 | -3.08 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 14.88 | 0.0 | 0.0 | 1.97 | 0.0 | 2.07 | 0.11 | 0.0 | -42.11 | 2.21 | 66.17 | 342.0 | 4.29 | 25.44 | 63.74 | -0.48 | -92.0 | -6.67 | 1.73 | 60.19 | 3360.0 | 0.07 | 2.46 | 22.79 |
| 20Q4 (5) | 6.31 | 27.73 | 34.54 | 9.31 | 60.52 | 33.57 | 0 | 0 | 0 | 0 | 0 | 0 | 14.78 | 14.04 | 32.44 | 0.42 | -8.7 | 740.0 | 16.46 | 9.3 | 16.9 | 33.75 | 1.18 | 0 | 5.95 | 43.72 | 7.01 | 0.64 | 0.0 | -1.54 | 0 | 0 | 0 | 0.03 | -25.0 | -40.0 | 14.88 | 0.0 | 0.0 | 1.97 | 0.0 | 2.07 | 0.11 | 0.0 | -42.11 | 1.33 | 46.15 | 259.46 | 3.42 | 14.0 | 37.35 | -0.25 | 46.81 | -127.27 | 1.08 | 145.45 | 315.38 | 0.06 | 5.86 | 22.16 |
| 20Q3 (4) | 4.94 | -14.24 | 0.0 | 5.8 | -0.34 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 12.96 | 16.55 | 0.0 | 0.46 | 84.0 | 0.0 | 15.06 | 13.75 | 0.0 | 33.36 | 0 | 0.0 | 4.14 | 4.81 | 0.0 | 0.64 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 14.88 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.91 | 102.22 | 0.0 | 3.0 | 18.11 | 0.0 | -0.47 | -14.63 | 0.0 | 0.44 | 1000.0 | 0.0 | 0.06 | 8.06 | 0.0 |
