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) | 51.54 | -6.24 | 0 | 0 | 0 | 0 | 0 | 0 | 62.49 | 2.48 | 8.6 | 2.87 | 3.14 | -12.04 | 5.02 | -14.17 | 0.29 | -53.23 | 0.75 | -2.6 | 0 | 0 | 4.84 | -4.16 | 12.75 | 0.0 | 13.0 | 7.0 | 0.47 | 88.0 | 28.89 | 6.29 | 42.36 | 7.02 | 1.73 | -25.43 | 30.62 | 3.8 | 0.14 | -4.19 |
| 2022 (9) | 54.97 | -3.58 | 0 | 0 | 0 | 0 | 0 | 0 | 60.98 | -7.62 | 8.36 | 0.72 | 3.57 | -13.77 | 5.85 | -6.66 | 0.62 | 82.35 | 0.77 | 1.32 | 0 | 0 | 5.05 | 7.45 | 12.75 | 0.0 | 12.15 | 7.33 | 0.25 | 0.0 | 27.18 | 4.22 | 39.58 | 5.13 | 2.32 | 49.68 | 29.5 | 6.77 | 0.15 | -1.4 |
| 2021 (8) | 57.01 | 12.36 | 0 | 0 | 0 | 0 | 0 | 0 | 66.01 | -9.18 | 8.3 | -12.08 | 4.14 | -28.5 | 6.27 | -21.27 | 0.34 | -17.07 | 0.76 | -6.17 | 0 | 0 | 4.7 | -2.89 | 12.75 | 0.0 | 11.32 | 9.06 | 0.25 | -19.35 | 26.08 | -0.84 | 37.65 | 1.78 | 1.55 | 115.28 | 27.63 | 2.26 | 0.15 | -0.19 |
| 2020 (7) | 50.74 | 1.44 | 0 | 0 | 0 | 0 | 0 | 0 | 72.68 | 24.69 | 9.44 | 54.5 | 5.79 | 62.18 | 7.97 | 30.07 | 0.41 | 46.43 | 0.81 | -12.9 | 0 | 0 | 4.84 | -1.43 | 12.75 | 0.0 | 10.38 | 6.24 | 0.31 | -74.38 | 26.3 | 21.25 | 36.99 | 13.22 | 0.72 | -43.75 | 27.02 | 17.63 | 0.15 | -3.75 |
| 2019 (6) | 50.02 | -1.03 | 0 | 0 | 0 | 0 | 0 | 0 | 58.29 | 4.97 | 6.11 | 32.54 | 3.57 | -16.78 | 6.12 | -20.72 | 0.28 | -30.0 | 0.93 | -13.08 | 0 | 0 | 4.91 | -5.39 | 12.75 | 0.0 | 9.77 | 4.94 | 1.21 | 384.0 | 21.69 | 9.49 | 32.67 | 11.24 | 1.28 | -21.47 | 22.97 | 7.14 | 0.16 | -0.4 |
| 2018 (5) | 50.54 | 5.18 | 1.05 | 0 | 0 | 0 | 0 | 0 | 55.53 | -64.43 | 4.61 | 10.29 | 4.29 | -81.27 | 7.73 | -47.33 | 0.4 | -36.51 | 1.07 | -17.69 | 0 | 0 | 5.19 | 305.47 | 12.75 | 0.0 | 9.31 | 4.72 | 0.25 | 0.0 | 19.81 | 8.79 | 29.37 | 7.39 | 1.63 | 22.56 | 21.44 | 9.72 | 0.16 | 37.55 |
| 2017 (4) | 48.05 | -3.8 | 0 | 0 | 0 | 0 | 0 | 0 | 156.12 | 0.45 | 4.18 | -0.71 | 22.9 | -10.58 | 14.67 | -10.98 | 0.63 | -16.0 | 1.3 | -18.24 | 0 | 0 | 1.28 | -9.86 | 12.75 | 0.0 | 8.89 | 4.96 | 0.25 | 0.0 | 18.21 | 7.05 | 27.35 | 6.3 | 1.33 | -59.45 | 19.54 | -3.7 | 0.12 | -3.71 |
| 2016 (3) | 49.95 | 27.23 | 0 | 0 | 0 | 0 | 0 | 0 | 155.42 | 5.08 | 4.21 | 36.25 | 25.61 | 4.7 | 16.48 | -0.36 | 0.75 | -45.26 | 1.59 | 3.25 | 0 | 0 | 1.42 | -32.38 | 12.75 | 0.0 | 8.47 | 3.8 | 0.25 | 0.0 | 17.01 | 12.72 | 25.73 | 9.49 | 3.28 | 11.95 | 20.29 | 12.6 | 0.12 | -11.6 |
| 2015 (2) | 39.26 | 10.28 | 0 | 0 | 0 | 0 | 0 | 0 | 147.91 | -1.35 | 3.09 | -40.69 | 24.46 | -2.67 | 16.54 | -1.33 | 1.37 | 33.01 | 1.54 | -1.91 | 0 | 0 | 2.1 | -17.97 | 12.75 | 0.0 | 8.16 | 6.81 | 0.25 | 0.0 | 15.09 | -2.58 | 23.5 | 0.51 | 2.93 | 60.11 | 18.02 | 4.04 | 0.14 | -14.25 |
| 2014 (1) | 35.6 | -0.86 | 0 | 0 | 0 | 0 | 0 | 0 | 149.94 | 36.11 | 5.21 | 36.39 | 25.13 | 10.03 | 16.76 | -19.16 | 1.03 | 3.0 | 1.57 | -8.19 | 0 | 0 | 2.56 | -24.71 | 12.75 | 0.0 | 7.64 | 5.23 | 0.25 | 0.0 | 15.49 | 19.52 | 23.38 | 14.22 | 1.83 | 0 | 17.32 | 34.06 | 0.16 | -12.63 |
| 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) | 42.23 | -21.97 | -14.98 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18.18 | 10.05 | 26.78 | 2.76 | -29.95 | 46.03 | 4.07 | 24.46 | 3.83 | 6.03 | 17.38 | -2.42 | 0.61 | 110.34 | 117.86 | 0.78 | 2.63 | 2.63 | 0 | 0 | 0 | 4.8 | -0.21 | -3.81 | 15.61 | 0.0 | 22.43 | 14.17 | 0.0 | 9.0 | 0.25 | 0.0 | -46.81 | 26.31 | 11.72 | -1.28 | 40.73 | 7.27 | 1.52 | 2.25 | -16.97 | 38.89 | 28.56 | 8.76 | 1.03 | 0.12 | -1.28 | -25.42 |
| 24Q2 (19) | 54.12 | -13.67 | 27.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.52 | -4.23 | 3.25 | 3.94 | 53.91 | 83.26 | 3.27 | -19.26 | -6.57 | 5.14 | -19.92 | -5.51 | 0.29 | -48.21 | -47.27 | 0.76 | 0.0 | 1.33 | 0 | 0 | 0 | 4.81 | 0.21 | -3.99 | 15.61 | 0.0 | 22.43 | 14.17 | 9.0 | 9.0 | 0.25 | -46.81 | -46.81 | 23.55 | 14.49 | 7.05 | 37.97 | 11.55 | 7.05 | 2.71 | -8.75 | -34.86 | 26.26 | 11.55 | 0.38 | 0.12 | -1.94 | -26.13 |
| 24Q1 (18) | 62.69 | 21.63 | 32.65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.25 | 10.93 | 3.92 | 2.56 | 32.64 | -2.66 | 4.05 | 28.98 | 14.08 | 6.41 | 27.65 | 13.52 | 0.56 | 93.1 | 36.59 | 0.76 | 1.33 | 0.0 | 0 | 0 | 0 | 4.8 | -0.83 | -4.38 | 15.61 | 22.43 | 22.43 | 13.0 | 0.0 | 7.0 | 0.47 | 0.0 | 88.0 | 20.57 | -28.8 | -1.67 | 34.04 | -19.64 | 2.16 | 2.97 | 71.68 | 17.39 | 23.54 | -23.12 | 0.38 | 0.12 | -17.64 | -27.37 |
| 23Q4 (17) | 51.54 | 3.76 | -6.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.55 | 8.44 | -5.76 | 1.93 | 2.12 | -24.02 | 3.14 | -19.9 | -12.04 | 5.02 | -18.68 | -14.17 | 0.29 | 3.57 | -53.23 | 0.75 | -1.32 | -2.6 | 0 | 0 | 0 | 4.84 | -3.01 | -4.16 | 12.75 | 0.0 | 0.0 | 13.0 | 0.0 | 7.0 | 0.47 | 0.0 | 88.0 | 28.89 | 8.41 | 6.29 | 42.36 | 5.58 | 7.02 | 1.73 | 6.79 | -25.43 | 30.62 | 8.31 | 3.8 | 0.14 | -6.45 | -4.19 |
| 23Q3 (16) | 49.67 | 16.57 | -4.35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.34 | -10.38 | -6.15 | 1.89 | -12.09 | -8.25 | 3.92 | 12.0 | 17.72 | 6.18 | 13.66 | 8.94 | 0.28 | -49.09 | -33.33 | 0.76 | 1.33 | 0.0 | 0 | 0 | 0 | 4.99 | -0.4 | 3.31 | 12.75 | 0.0 | 0.0 | 13.0 | 0.0 | 7.0 | 0.47 | 0.0 | 88.0 | 26.65 | 21.14 | 8.86 | 40.12 | 13.11 | 8.81 | 1.62 | -61.06 | 149.23 | 28.27 | 8.07 | 12.5 | 0.15 | -2.23 | -2.57 |
| 23Q2 (15) | 42.61 | -9.84 | -15.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.0 | -3.61 | 10.73 | 2.15 | -18.25 | 16.85 | 3.5 | -1.41 | -9.09 | 5.44 | -3.78 | -14.7 | 0.55 | 34.15 | 37.5 | 0.75 | -1.32 | 0.0 | 0 | 0 | 0 | 5.01 | -0.2 | 6.14 | 12.75 | 0.0 | 0.0 | 13.0 | 7.0 | 7.0 | 0.47 | 88.0 | 88.0 | 22.0 | 5.16 | -1.87 | 35.47 | 6.45 | 1.87 | 4.16 | 64.43 | 383.72 | 26.16 | 11.56 | 12.37 | 0.16 | -3.57 | -2.42 |
| 23Q1 (14) | 47.26 | -14.03 | -16.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.6 | 0.61 | 12.54 | 2.63 | 3.54 | 36.98 | 3.55 | -0.56 | -5.08 | 5.65 | -3.49 | -4.23 | 0.41 | -33.87 | -14.58 | 0.76 | -1.3 | 0.0 | 0 | 0 | 0 | 5.02 | -0.59 | 7.49 | 12.75 | 0.0 | 0.0 | 12.15 | 0.0 | 7.33 | 0.25 | 0.0 | 0.0 | 20.92 | -23.03 | -2.24 | 33.32 | -15.82 | 1.03 | 2.53 | 9.05 | 112.61 | 23.45 | -20.51 | 3.81 | 0.16 | 8.63 | -0.47 |
| 22Q4 (13) | 54.97 | 5.85 | -3.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.5 | 7.98 | 15.95 | 2.54 | 23.3 | 30.93 | 3.57 | 7.21 | -13.77 | 5.85 | 3.22 | -6.66 | 0.62 | 47.62 | 82.35 | 0.77 | 1.32 | 1.32 | 0 | 0 | 0 | 5.05 | 4.55 | 7.45 | 12.75 | 0.0 | 0.0 | 12.15 | 0.0 | 7.33 | 0.25 | 0.0 | 0.0 | 27.18 | 11.03 | 4.22 | 39.58 | 7.35 | 5.13 | 2.32 | 256.92 | 49.68 | 29.5 | 17.39 | 6.77 | 0.15 | -4.87 | -1.4 |
| 22Q3 (12) | 51.93 | 3.34 | -7.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.28 | 5.74 | -10.01 | 2.06 | 11.96 | 1.98 | 3.33 | -13.51 | -23.97 | 5.67 | -11.0 | -11.37 | 0.42 | 5.0 | 35.48 | 0.76 | 1.33 | -1.3 | 0 | 0 | 0 | 4.83 | 2.33 | 1.9 | 12.75 | 0.0 | 0.0 | 12.15 | 0.0 | 7.33 | 0.25 | 0.0 | 0.0 | 24.48 | 9.19 | 1.24 | 36.87 | 5.89 | 3.13 | 0.65 | -24.42 | 306.25 | 25.13 | 7.95 | 3.25 | 0.16 | -2.08 | -0.29 |
| 22Q2 (11) | 50.25 | -10.95 | -16.86 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.45 | -2.03 | -17.1 | 1.84 | -4.17 | -23.97 | 3.85 | 2.94 | -11.7 | 6.37 | 8.02 | 1.49 | 0.4 | -16.67 | 2.56 | 0.75 | -1.32 | -3.85 | 0 | 0 | 0 | 4.72 | 1.07 | -0.84 | 12.75 | 0.0 | 0.0 | 12.15 | 7.33 | 17.05 | 0.25 | 0.0 | -19.35 | 22.42 | 4.77 | -26.88 | 34.82 | 5.58 | -15.77 | 0.86 | -27.73 | -33.85 | 23.28 | 3.05 | -27.16 | 0.16 | -1.64 | 12.52 |
| 22Q1 (10) | 56.43 | -1.02 | 5.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.75 | 3.65 | -15.08 | 1.92 | -1.03 | 0.52 | 3.74 | -9.66 | -34.04 | 5.90 | -5.93 | -26.29 | 0.48 | 41.18 | 65.52 | 0.76 | 0.0 | -5.0 | 0 | 0 | 0 | 4.67 | -0.64 | -2.51 | 12.75 | 0.0 | 0.0 | 11.32 | 0.0 | 9.06 | 0.25 | 0.0 | -19.35 | 21.4 | -17.94 | -24.17 | 32.98 | -12.4 | -15.22 | 1.19 | -23.23 | -11.19 | 22.59 | -18.24 | -23.58 | 0.16 | 7.62 | 11.07 |
| 21Q4 (9) | 57.01 | 1.86 | 12.36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.23 | -16.2 | -14.59 | 1.94 | -3.96 | -3.0 | 4.14 | -5.48 | -28.5 | 6.27 | -2.0 | -21.27 | 0.34 | 9.68 | -17.07 | 0.76 | -1.3 | -6.17 | 0 | 0 | 0 | 4.7 | -0.84 | -2.89 | 12.75 | 0.0 | 0.0 | 11.32 | 0.0 | 9.06 | 0.25 | 0.0 | -19.35 | 26.08 | 7.86 | -0.84 | 37.65 | 5.31 | 1.78 | 1.55 | 868.75 | 115.28 | 27.63 | 13.52 | 2.26 | 0.15 | -3.8 | -0.19 |
| 21Q3 (8) | 55.97 | -7.4 | 28.61 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.98 | -2.58 | -5.51 | 2.02 | -16.53 | -16.87 | 4.38 | 0.46 | -22.48 | 6.40 | 1.91 | -19.5 | 0.31 | -20.51 | -8.82 | 0.77 | -1.28 | -4.94 | 0 | 0 | 0 | 4.74 | -0.42 | -4.63 | 12.75 | 0.0 | 0.0 | 11.32 | 9.06 | 9.06 | 0.25 | -19.35 | -19.35 | 24.18 | -21.14 | -0.53 | 35.75 | -13.52 | 2.14 | 0.16 | -87.69 | -5.88 | 24.34 | -23.84 | -0.57 | 0.16 | 10.5 | -1.25 |
| 21Q2 (7) | 60.44 | 12.7 | 25.68 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.43 | 0.35 | -7.48 | 2.42 | 26.7 | -1.63 | 4.36 | -23.1 | -18.96 | 6.28 | -21.54 | 0 | 0.39 | 34.48 | 85.71 | 0.78 | -2.5 | -4.88 | 0 | 0 | 0 | 4.76 | -0.63 | -3.64 | 12.75 | 0.0 | 0.0 | 10.38 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 30.66 | 8.65 | 40.13 | 41.34 | 6.27 | 26.93 | 1.3 | -2.99 | 145.28 | 31.96 | 8.12 | 42.61 | 0.14 | -2.91 | -11.5 |
| 21Q1 (6) | 53.63 | 5.7 | 5.22 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.37 | 4.26 | -9.58 | 1.91 | -4.5 | -24.8 | 5.67 | -2.07 | 4.81 | 8.00 | 0.47 | 0 | 0.29 | -29.27 | 3.57 | 0.8 | -1.23 | -5.88 | 0 | 0 | 0 | 4.79 | -1.03 | -4.01 | 12.75 | 0.0 | 0.0 | 10.38 | 0.0 | 6.24 | 0.31 | 0.0 | -74.38 | 28.22 | 7.3 | 16.47 | 38.9 | 5.16 | 10.48 | 1.34 | 86.11 | 397.78 | 29.56 | 9.4 | 24.31 | 0.15 | -3.29 | -5.46 |
| 20Q4 (5) | 50.74 | 16.59 | 1.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.66 | -7.29 | 10.7 | 2.0 | -17.7 | 21.21 | 5.79 | 2.48 | 62.18 | 7.97 | 0.21 | 0 | 0.41 | 20.59 | 46.43 | 0.81 | 0.0 | -12.9 | 0 | 0 | 0 | 4.84 | -2.62 | -1.43 | 12.75 | 0.0 | 0.0 | 10.38 | 0.0 | 6.24 | 0.31 | 0.0 | -74.38 | 26.3 | 8.19 | 21.25 | 36.99 | 5.69 | 13.22 | 0.72 | 323.53 | -43.75 | 27.02 | 10.38 | 17.63 | 0.15 | -4.82 | -3.75 |
| 20Q3 (4) | 43.52 | -9.5 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 17.97 | -4.62 | 0.0 | 2.43 | -1.22 | 0.0 | 5.65 | 5.02 | 0.0 | 7.95 | 0 | 0.0 | 0.34 | 61.9 | 0.0 | 0.81 | -1.22 | 0.0 | 0 | 0 | 0.0 | 4.97 | 0.61 | 0.0 | 12.75 | 0.0 | 0.0 | 10.38 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 24.31 | 11.11 | 0.0 | 35.0 | 7.46 | 0.0 | 0.17 | -67.92 | 0.0 | 24.48 | 9.24 | 0.0 | 0.16 | -0.97 | 0.0 |
