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) | 14.66 | -22.06 | 6.6 | 112.9 | 1.78 | 69.52 | 0 | 0 | 53.46 | 15.56 | 0.67 | 509.09 | 3.52 | 104.65 | 6.58 | 77.09 | 4.5 | 7.66 | 1.53 | -1.29 | 0.58 | -7.94 | 0.05 | 0.0 | 49.23 | 0.0 | 0.85 | 2.41 | 0 | 0 | 3.18 | 23.74 | 4.03 | 18.53 | 0.74 | 252.38 | 3.92 | 41.01 | 0.00 | 0 |
| 2022 (9) | 18.81 | 13.04 | 3.1 | -20.51 | 1.05 | 43.84 | 0 | 0 | 46.26 | 28.25 | 0.11 | -68.57 | 1.72 | 0 | 3.72 | 0 | 4.18 | 0.0 | 1.55 | -1.27 | 0.63 | -37.0 | 0.05 | 150.0 | 49.23 | 0.0 | 0.83 | 3.75 | 0 | 0 | 2.57 | 4.9 | 3.4 | 4.62 | 0.21 | -41.67 | 2.78 | -1.07 | 0.00 | 0 |
| 2021 (8) | 16.64 | -13.56 | 3.9 | 500.0 | 0.73 | 1360.0 | 0 | 0 | 36.07 | -49.62 | 0.35 | -96.53 | 0 | 0 | 0.00 | 0 | 4.18 | -9.72 | 1.57 | -14.21 | 1.0 | 36.99 | 0.02 | -50.0 | 49.23 | 10.01 | 0.8 | 0 | 0 | 0 | 2.45 | -69.38 | 3.25 | -59.38 | 0.36 | -23.4 | 2.81 | -66.82 | 0.00 | 0 |
| 2020 (7) | 19.25 | 387.34 | 0.65 | -92.87 | 0.05 | -98.28 | 0 | 0 | 71.6 | 67.17 | 10.1 | 0 | 0 | 0 | 0.00 | 0 | 4.63 | -3.54 | 1.83 | -1.61 | 0.73 | -58.76 | 0.04 | -33.33 | 44.75 | 0.0 | 0 | 0 | 0 | 0 | 8.0 | 0 | 8.0 | 0 | 0.47 | 2250.0 | 8.47 | 0 | 0.05 | -19.46 |
| 2019 (6) | 3.95 | -46.55 | 9.12 | -63.62 | 2.9 | 113.24 | 0 | 0 | 42.83 | 11.42 | -0.24 | 0 | 4.99 | -45.29 | 11.65 | -50.89 | 4.8 | -71.24 | 1.86 | -14.29 | 1.77 | -72.13 | 0.06 | 0 | 44.75 | 28.78 | 0 | 0 | 0.02 | 0.0 | -2.1 | 0 | -2.08 | 0 | 0.02 | -84.62 | -2.08 | 0 | 0.06 | -14.71 |
| 2018 (5) | 7.39 | 11.46 | 25.07 | 35.66 | 1.36 | -6.85 | 0 | 0 | 38.44 | 2.26 | -0.69 | 0 | 9.12 | -19.08 | 23.73 | -20.87 | 16.69 | 23.08 | 2.17 | -1.81 | 6.35 | 294.41 | 0 | 0 | 34.75 | 0.0 | 0 | 0 | 0.02 | 0.0 | 0.53 | 0 | 0.55 | 0 | 0.13 | -87.74 | 0.66 | 0 | 0.07 | 6.11 |
| 2017 (4) | 6.63 | -51.64 | 18.48 | 6.64 | 1.46 | -64.22 | 0 | 0 | 37.59 | -12.38 | -3.5 | 0 | 11.27 | 9.42 | 29.98 | 24.87 | 13.56 | 10.78 | 2.21 | -1.78 | 1.61 | 56.31 | 0 | 0 | 34.75 | 0.0 | 2.3 | 4.07 | 0.02 | 0.0 | -3.13 | 0 | -0.81 | 0 | 1.06 | 1.92 | -2.07 | 0 | 0.06 | 170.5 |
| 2016 (3) | 13.71 | 35.21 | 17.33 | 21.44 | 4.08 | -38.55 | 0 | 0 | 42.9 | -39.92 | 0.91 | 9.64 | 10.3 | -51.69 | 24.01 | -19.58 | 12.24 | 27.23 | 2.25 | -2.6 | 1.03 | -12.71 | 0 | 0 | 34.75 | 0.0 | 2.21 | 0.91 | 0.02 | 0.0 | 1.16 | 364.0 | 3.39 | 38.37 | 1.04 | 50.72 | 2.2 | 134.04 | 0.02 | 103.87 |
| 2015 (2) | 10.14 | -32.22 | 14.27 | 44.14 | 6.64 | -34.71 | 0 | 0 | 71.41 | 22.13 | 0.83 | 0 | 21.32 | 64.51 | 29.86 | 34.7 | 9.62 | 20.85 | 2.31 | -1.7 | 1.18 | -45.62 | 0 | 0 | 34.75 | 0.0 | 2.19 | 0.0 | 0.02 | 0.0 | 0.25 | 0 | 2.45 | 46.71 | 0.69 | 13.11 | 0.94 | 1242.86 | 0.01 | -6.02 |
| 2014 (1) | 14.96 | 30.54 | 9.9 | -16.03 | 10.17 | 50.0 | 0 | 0 | 58.47 | 32.92 | -1.59 | 0 | 12.96 | -14.68 | 22.17 | -35.81 | 7.96 | 15.2 | 2.35 | -3.29 | 2.17 | 46.62 | 0 | 0 | 34.75 | 0.0 | 2.19 | 4.78 | 0.02 | -50.0 | -0.54 | 0 | 1.67 | -59.95 | 0.61 | 52.5 | 0.07 | -97.13 | 0.01 | 61.08 |
| 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) | 16.26 | -0.55 | 4.7 | 6.9 | 0.0 | 35.29 | 2.54 | -34.03 | 34.39 | 0 | 0 | 0 | 19.93 | 21.3 | 33.85 | 0.99 | 1314.29 | 241.38 | 1.67 | -87.8 | 29.46 | 2.52 | -88.73 | -3.21 | 3.57 | -10.75 | -14.59 | 1.52 | 0.0 | -1.3 | 0.94 | -21.01 | -40.13 | 0.06 | 0.0 | 20.0 | 49.23 | 0.0 | 0.0 | 0.91 | 0.0 | 7.06 | 0 | 0 | 0 | 3.19 | 45.0 | 8.87 | 4.09 | 31.94 | 8.49 | 0.44 | -52.17 | -20.0 | 3.63 | 16.35 | 4.31 | 0.00 | 0 | 0 |
| 24Q2 (19) | 16.35 | -9.27 | -4.55 | 6.9 | 13.11 | 165.38 | 3.85 | 191.67 | 145.22 | 0 | 0 | 0 | 16.43 | 9.39 | 21.17 | 0.07 | 107.07 | -92.22 | 13.69 | 1282.83 | 3322.5 | 22.37 | 1217.97 | 2683.75 | 4.0 | -11.11 | -4.31 | 1.52 | -0.65 | -1.3 | 1.19 | 112.5 | -43.33 | 0.06 | 0.0 | 20.0 | 49.23 | 0.0 | 0.0 | 0.91 | 7.06 | 7.06 | 0 | 0 | 0 | 2.2 | 0.46 | -16.67 | 3.1 | 1.97 | -10.92 | 0.92 | 8.24 | 95.74 | 3.12 | 2.63 | 0.32 | 0.00 | 0 | 0 |
| 24Q1 (18) | 18.02 | 22.92 | 1.01 | 6.1 | -7.58 | 96.77 | 1.32 | -25.84 | 62.96 | 0 | 0 | 0 | 15.02 | 1.14 | 47.69 | -0.99 | -430.0 | -20.73 | 0.99 | -71.88 | 661.54 | 1.70 | -74.21 | 520.77 | 4.5 | 0.0 | 7.66 | 1.53 | 0.0 | -1.29 | 0.56 | -3.45 | -8.2 | 0.06 | 20.0 | 20.0 | 49.23 | 0.0 | 0.0 | 0.85 | 0.0 | 2.41 | 0 | 0 | 0 | 2.19 | -31.13 | 25.14 | 3.04 | -24.57 | 17.83 | 0.85 | 14.86 | 165.62 | 3.04 | -22.45 | 46.86 | 0.00 | 0 | 0 |
| 23Q4 (17) | 14.66 | -5.6 | -22.06 | 6.6 | 29.41 | 112.9 | 1.78 | -5.82 | 69.52 | 0 | 0 | 0 | 14.85 | -0.27 | 36.24 | 0.3 | 3.45 | -30.23 | 3.52 | 172.87 | 104.65 | 6.58 | 152.71 | 77.02 | 4.5 | 7.66 | 7.66 | 1.53 | -0.65 | -1.29 | 0.58 | -63.06 | -7.94 | 0.05 | 0.0 | 0.0 | 49.23 | 0.0 | 0.0 | 0.85 | 0.0 | 2.41 | 0 | 0 | 0 | 3.18 | 8.53 | 23.74 | 4.03 | 6.9 | 18.53 | 0.74 | 34.55 | 252.38 | 3.92 | 12.64 | 41.01 | 0.00 | 0 | 0 |
| 23Q3 (16) | 15.53 | -9.34 | -12.36 | 5.1 | 96.15 | 10.87 | 1.89 | 20.38 | 80.0 | 0 | 0 | 0 | 14.89 | 9.81 | -1.65 | 0.29 | -67.78 | 3000.0 | 1.29 | 222.5 | 0 | 2.61 | 224.13 | 0 | 4.18 | 0.0 | 0.0 | 1.54 | 0.0 | -0.65 | 1.57 | -25.24 | 145.31 | 0.05 | 0.0 | 0.0 | 49.23 | 0.0 | 0.0 | 0.85 | 0.0 | 2.41 | 0 | 0 | 0 | 2.93 | 10.98 | 39.52 | 3.77 | 8.33 | 28.67 | 0.55 | 17.02 | 175.0 | 3.48 | 11.9 | 51.3 | 0.00 | 0 | 0 |
| 23Q2 (15) | 17.13 | -3.98 | 26.05 | 2.6 | -16.13 | -16.13 | 1.57 | 93.83 | 49.52 | 0 | 0 | 0 | 13.56 | 33.33 | 19.68 | 0.9 | 209.76 | 600.0 | 0.4 | 207.69 | 0 | 0.80 | 193.91 | 0 | 4.18 | 0.0 | 0.0 | 1.54 | -0.65 | -1.28 | 2.1 | 244.26 | 223.08 | 0.05 | 0.0 | 66.67 | 49.23 | 0.0 | 0.0 | 0.85 | 2.41 | 2.41 | 0 | 0 | 0 | 2.64 | 50.86 | 25.71 | 3.48 | 34.88 | 18.37 | 0.47 | 46.88 | 113.64 | 3.11 | 50.24 | 34.05 | 0.00 | 0 | 0 |
| 23Q1 (14) | 17.84 | -5.16 | 23.72 | 3.1 | 0.0 | -18.42 | 0.81 | -22.86 | -52.63 | 0 | 0 | 0 | 10.17 | -6.7 | 14.53 | -0.82 | -290.7 | -485.71 | 0.13 | -92.44 | -76.79 | 0.27 | -92.65 | -80.63 | 4.18 | 0.0 | 0.0 | 1.55 | 0.0 | -0.64 | 0.61 | -3.17 | 0 | 0.05 | 0.0 | 66.67 | 49.23 | 0.0 | 0.0 | 0.83 | 0.0 | 3.75 | 0 | 0 | 0 | 1.75 | -31.91 | -24.24 | 2.58 | -24.12 | -17.04 | 0.32 | 52.38 | -25.58 | 2.07 | -25.54 | -24.45 | 0.00 | 0 | 0 |
| 22Q4 (13) | 18.81 | 6.15 | 13.04 | 3.1 | -32.61 | -20.51 | 1.05 | 0.0 | 43.84 | 0 | 0 | 0 | 10.9 | -28.01 | 2.35 | 0.43 | 4400.0 | 193.48 | 1.72 | 0 | 0 | 3.72 | 0 | 0 | 4.18 | 0.0 | 0.0 | 1.55 | 0.0 | -1.27 | 0.63 | -1.56 | -37.0 | 0.05 | 0.0 | 150.0 | 49.23 | 0.0 | 0.0 | 0.83 | 0.0 | 3.75 | 0 | 0 | 0 | 2.57 | 22.38 | 4.9 | 3.4 | 16.04 | 4.62 | 0.21 | 5.0 | -41.67 | 2.78 | 20.87 | -1.07 | 0.00 | 0 | 0 |
| 22Q3 (12) | 17.72 | 30.39 | 8.45 | 4.6 | 48.39 | 17.95 | 1.05 | 0.0 | 41.89 | 0 | 0 | 0 | 15.14 | 33.63 | 32.57 | -0.01 | 94.44 | -104.17 | 0 | 0 | 0 | 0.00 | 0 | 0 | 4.18 | 0.0 | -9.72 | 1.55 | -0.64 | -14.36 | 0.64 | -1.54 | 0 | 0.05 | 66.67 | 66.67 | 49.23 | 0.0 | 0.0 | 0.83 | 0.0 | 3.75 | 0 | 0 | 0 | 2.1 | 0.0 | -28.57 | 2.93 | -0.34 | -21.66 | 0.2 | -9.09 | -41.18 | 2.3 | -0.86 | -29.88 | 0.00 | 0 | 0 |
| 22Q2 (11) | 13.59 | -5.76 | -24.71 | 3.1 | -18.42 | -20.51 | 1.05 | -38.6 | 2000.0 | 0 | 0 | 0 | 11.33 | 27.59 | 30.08 | -0.18 | -28.57 | -154.55 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 4.18 | 0.0 | -9.72 | 1.56 | 0.0 | -14.29 | 0.65 | 0 | -7.14 | 0.03 | 0.0 | 0.0 | 49.23 | 0.0 | 10.01 | 0.83 | 3.75 | 0 | 0 | 0 | 0 | 2.1 | -9.09 | -75.47 | 2.94 | -5.47 | -65.65 | 0.22 | -48.84 | -65.62 | 2.32 | -15.33 | -74.78 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | 14.42 | -13.34 | -16.31 | 3.8 | -2.56 | 484.62 | 1.71 | 134.25 | 3320.0 | 0 | 0 | 0 | 8.88 | -16.62 | 67.86 | -0.14 | 69.57 | -160.87 | 0.56 | 0 | 100.0 | 1.41 | 0 | 238.07 | 4.18 | 0.0 | -9.72 | 1.56 | -0.64 | -14.75 | 0 | -100.0 | -100.0 | 0.03 | 50.0 | -25.0 | 49.23 | 0.0 | 10.01 | 0.8 | 0.0 | 0 | 0 | 0 | 0 | 2.31 | -5.71 | -71.93 | 3.11 | -4.31 | -62.21 | 0.43 | 19.44 | 0.0 | 2.74 | -2.49 | -68.36 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 16.64 | 1.84 | -13.56 | 3.9 | 0.0 | 500.0 | 0.73 | -1.35 | 1360.0 | 0 | 0 | 0 | 10.65 | -6.74 | 44.5 | -0.46 | -291.67 | 87.96 | 0 | 0 | 0 | 0.00 | 0 | 0 | 4.18 | -9.72 | -9.72 | 1.57 | -13.26 | -14.21 | 1.0 | 0 | 36.99 | 0.02 | -33.33 | -50.0 | 49.23 | 0.0 | 10.01 | 0.8 | 0.0 | 0 | 0 | 0 | 0 | 2.45 | -16.67 | -69.38 | 3.25 | -13.1 | -59.38 | 0.36 | 5.88 | -23.4 | 2.81 | -14.33 | -66.82 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 16.34 | -9.47 | -14.27 | 3.9 | 0.0 | 47.17 | 0.74 | 1380.0 | 1380.0 | 0 | 0 | 0 | 11.42 | 31.11 | 102.12 | 0.24 | -27.27 | 104.62 | 0 | 0 | 0 | 0.00 | 0 | 0 | 4.63 | 0.0 | 0.0 | 1.81 | -0.55 | -1.63 | 0 | -100.0 | -100.0 | 0.03 | 0.0 | -25.0 | 49.23 | 10.01 | 10.01 | 0.8 | 0 | 0 | 0 | 0 | 0 | 2.94 | -65.65 | -75.15 | 3.74 | -56.31 | -68.39 | 0.34 | -46.88 | 36.0 | 3.28 | -64.35 | -72.85 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 18.05 | 4.76 | -44.94 | 3.9 | 500.0 | -66.06 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 8.71 | 64.65 | -82.13 | 0.33 | 43.48 | -98.27 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 | 4.63 | 0.0 | 0.0 | 1.82 | -0.55 | -1.09 | 0.7 | -1.41 | -6.67 | 0.03 | -25.0 | -40.0 | 44.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.56 | 4.01 | -49.71 | 8.56 | 4.01 | -49.71 | 0.64 | 48.84 | 392.31 | 9.2 | 6.24 | -46.36 | 0.04 | -1.33 | 13.21 |
| 21Q1 (6) | 17.23 | -10.49 | 368.21 | 0.65 | 0.0 | -93.6 | 0.05 | 0.0 | -98.9 | 0 | 0 | 0 | 5.29 | -28.22 | -46.29 | 0.23 | 106.02 | 2200.0 | 0.28 | 0 | -95.98 | 0.42 | 0 | 0 | 4.63 | 0.0 | 0.0 | 1.83 | 0.0 | -1.08 | 0.71 | -2.74 | -44.09 | 0.04 | 0.0 | -20.0 | 44.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.23 | 2.88 | 493.78 | 8.23 | 2.88 | 497.58 | 0.43 | -8.51 | 1175.0 | 8.66 | 2.24 | 506.57 | 0.05 | -0.36 | -19.86 |
| 20Q4 (5) | 19.25 | 1.0 | 387.34 | 0.65 | -75.47 | -92.87 | 0.05 | 0.0 | 0 | 0 | 0 | 0 | 7.37 | 30.44 | -41.55 | -3.82 | 26.4 | -2147.06 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 4.63 | 0.0 | -3.54 | 1.83 | -0.54 | -1.61 | 0.73 | -1.35 | -58.76 | 0.04 | 0.0 | -33.33 | 44.75 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 8.0 | -32.38 | 480.95 | 8.0 | -32.38 | 484.62 | 0.47 | 88.0 | 2250.0 | 8.47 | -29.88 | 507.21 | 0.05 | 6.49 | -19.46 |
| 20Q3 (4) | 19.06 | -41.85 | 0.0 | 2.65 | -76.94 | 0.0 | 0.05 | 0 | 0.0 | 0 | 0 | 0.0 | 5.65 | -88.41 | 0.0 | -5.19 | -127.19 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 4.63 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 0.74 | -1.33 | 0.0 | 0.04 | -20.0 | 0.0 | 44.75 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 11.83 | -30.49 | 0.0 | 11.83 | -30.49 | 0.0 | 0.25 | 92.31 | 0.0 | 12.08 | -29.56 | 0.0 | 0.04 | 8.13 | 0.0 |
