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) | 11.1 | 60.4 | 4.01 | -19.64 | 0 | 0 | 0 | 0 | 25.16 | -22.44 | 0.97 | -76.63 | 2.02 | -6.91 | 8.03 | 20.02 | 6.27 | -53.9 | 0 | 0 | 4.67 | 1.97 | 0.74 | -7.5 | 9.03 | 0.0 | 2.52 | 20.0 | 0.5 | 0.0 | 3.85 | -30.51 | 6.88 | -15.48 | -0.89 | 0 | 2.96 | -41.27 | 0.00 | 6.48 |
| 2022 (9) | 6.92 | -17.81 | 4.99 | -41.29 | 0 | 0 | 0 | 0 | 32.44 | 0.0 | 4.15 | -27.83 | 2.17 | -35.61 | 6.69 | -35.61 | 13.6 | 41.52 | 0 | 0 | 4.58 | 0 | 0.8 | -20.79 | 9.03 | 0.0 | 2.1 | 37.25 | 0.5 | 4.17 | 5.54 | -7.82 | 8.14 | 1.62 | -0.5 | 0 | 5.04 | -8.53 | 0.00 | -2.73 |
| 2021 (8) | 8.42 | 61.92 | 8.5 | 88.89 | 0 | 0 | 0 | 0 | 32.44 | 25.93 | 5.75 | 73.72 | 3.37 | 30.62 | 10.39 | 3.72 | 9.61 | 89.92 | 0 | 0 | 0 | 0 | 1.01 | -4.72 | 9.03 | 0.0 | 1.53 | 27.5 | 0.48 | 6.67 | 6.01 | 83.23 | 8.01 | 62.47 | -0.5 | 0 | 5.51 | 103.32 | 0.00 | 232.59 |
| 2020 (7) | 5.2 | -12.16 | 4.5 | 63.64 | 0 | 0 | 0 | 0 | 25.76 | 31.5 | 3.31 | 66.33 | 2.58 | 1.98 | 10.02 | -22.45 | 5.06 | 118.1 | 0 | 0 | 0 | 0 | 1.06 | 29.27 | 9.03 | 0.0 | 1.2 | 20.0 | 0.45 | 2.27 | 3.28 | 67.35 | 4.93 | 45.0 | -0.57 | 0 | 2.71 | 110.08 | 0.00 | -8.6 |
| 2019 (6) | 5.92 | -44.2 | 2.75 | -44.67 | 0 | 0 | 0 | 0 | 19.59 | 3.87 | 1.99 | -18.78 | 2.53 | 8.12 | 12.91 | 4.09 | 2.32 | -20.82 | 0 | 0 | 0 | 0 | 0.82 | -10.87 | 9.03 | -0.33 | 1.0 | 31.58 | 0.44 | 780.0 | 1.96 | -28.73 | 3.4 | -4.49 | -0.67 | 0 | 1.29 | -41.1 | 0.00 | 1.46 |
| 2018 (5) | 10.61 | -10.16 | 4.97 | -27.13 | 0.28 | 0.0 | 0 | 0 | 18.86 | 5.54 | 2.45 | 87.02 | 2.34 | 3.54 | 12.41 | -1.9 | 2.93 | 24.15 | 0 | 0 | 1.68 | -14.29 | 0.92 | 384.21 | 9.06 | -0.11 | 0.76 | 20.63 | 0.05 | 66.67 | 2.75 | 106.77 | 3.56 | 79.8 | -0.56 | 0 | 2.19 | 112.62 | 0.00 | -8.73 |
| 2017 (4) | 11.81 | 16.13 | 6.82 | 176.11 | 0.28 | 0.0 | 0 | 0 | 17.87 | 1.65 | 1.31 | -42.29 | 2.26 | 33.73 | 12.65 | 31.56 | 2.36 | 15.12 | 0 | 0 | 1.96 | -12.5 | 0.19 | -17.39 | 9.07 | 0.0 | 0.63 | 53.66 | 0.03 | 50.0 | 1.33 | -39.27 | 1.98 | -24.43 | -0.3 | 0 | 1.03 | -42.13 | 0.00 | 9.49 |
| 2016 (3) | 10.17 | 29.72 | 2.47 | 0 | 0.28 | 0.0 | 0 | 0 | 17.58 | -6.74 | 2.27 | -15.61 | 1.69 | 2.42 | 9.61 | 9.82 | 2.05 | -17.0 | 0 | 0 | 2.24 | -11.11 | 0.23 | -20.69 | 9.07 | 1.11 | 0.41 | 192.86 | 0.02 | -50.0 | 2.19 | -23.43 | 2.62 | -13.82 | -0.41 | 0 | 1.78 | -37.32 | 0.00 | 3.16 |
| 2015 (2) | 7.84 | -15.52 | 0 | 0 | 0.28 | 0 | 0 | 0 | 18.85 | -14.36 | 2.69 | -37.0 | 1.65 | -16.24 | 8.75 | -2.2 | 2.47 | -26.92 | 0 | 0 | 2.52 | 0 | 0.29 | -6.45 | 8.97 | 0.22 | 0.14 | 0 | 0.04 | 0 | 2.86 | 108.76 | 3.04 | 121.9 | -0.02 | 0 | 2.84 | 113.53 | 0.00 | 5.27 |
| 2014 (1) | 9.28 | 65.71 | 0.9 | 0.0 | 0 | 0 | 0 | 0 | 22.01 | 53.06 | 4.27 | 0 | 1.97 | -20.56 | 8.95 | -48.1 | 3.38 | 52.94 | 0 | 0 | 0 | 0 | 0.31 | 55.0 | 8.95 | 3.47 | 0 | 0 | 0 | 0 | 1.37 | 0 | 1.37 | 0 | -0.04 | 0 | 1.33 | 0 | 0.00 | 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) | 10.87 | 5.02 | 7.94 | 3.01 | 0.0 | -45.37 | 4.74 | 0 | 0 | 0 | 0 | 0 | 8.81 | 21.18 | 34.71 | 0.9 | 100.0 | 45.16 | 3.16 | 22.48 | 35.04 | 10.78 | 13.0 | 9.94 | 4.71 | -12.13 | -37.94 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.63 | -5.97 | 1.61 | 9.07 | 0.0 | 0.44 | 2.62 | 0.0 | 3.97 | 0.43 | 0.0 | -14.0 | 3.9 | 30.0 | 9.24 | 6.94 | 14.71 | 5.15 | -0.75 | 2.6 | -87.5 | 3.15 | 41.26 | -0.63 | 0.00 | 26.61 | -2.55 |
| 24Q2 (19) | 10.35 | -12.44 | 22.49 | 3.01 | -24.94 | -51.37 | 0 | 0 | 0 | 0 | 0 | 0 | 7.27 | 16.51 | 16.13 | 0.45 | 25.0 | 18.42 | 2.58 | 25.24 | 15.7 | 9.54 | 20.57 | -1.46 | 5.36 | -8.06 | -44.4 | 0 | 0 | 0 | 4.71 | 0.43 | 1.73 | 0.67 | -2.9 | 0.0 | 9.07 | 0.0 | 0.44 | 2.62 | 3.97 | 3.97 | 0.43 | -14.0 | -14.0 | 3.0 | 16.28 | 1.69 | 6.05 | 7.84 | 1.17 | -0.77 | 8.33 | -54.0 | 2.23 | 28.16 | -8.98 | 0.00 | -41.71 | -26.16 |
| 24Q1 (18) | 11.82 | 6.49 | 64.85 | 4.01 | 0.0 | -35.22 | 0 | 0 | 0 | 0 | 0 | 0 | 6.24 | -10.86 | 16.42 | 0.36 | 44.0 | 224.14 | 2.06 | 1.98 | -1.44 | 7.91 | -1.47 | -3.86 | 5.83 | -7.02 | -51.05 | 0 | 0 | 0 | 4.69 | 0.43 | 1.96 | 0.69 | -6.76 | -8.0 | 9.07 | 0.44 | 0.44 | 2.52 | 0.0 | 20.0 | 0.5 | 0.0 | 0.0 | 2.58 | -32.99 | -14.0 | 5.61 | -18.46 | 0.18 | -0.84 | 5.62 | -64.71 | 1.74 | -41.22 | -30.12 | 0.00 | 33.97 | 65.1 |
| 23Q4 (17) | 11.1 | 10.23 | 60.4 | 4.01 | -27.22 | -19.64 | 0 | 0 | 0 | 0 | 0 | 0 | 7.0 | 7.03 | 22.59 | 0.25 | -59.68 | 126.32 | 2.02 | -13.68 | -6.91 | 8.03 | -18.1 | 20.02 | 6.27 | -17.39 | -53.9 | 0 | 0 | 0 | 4.67 | 0.43 | 1.97 | 0.74 | 19.35 | -7.5 | 9.03 | 0.0 | 0.0 | 2.52 | 0.0 | 20.0 | 0.5 | 0.0 | 0.0 | 3.85 | 7.84 | -30.51 | 6.88 | 4.24 | -15.48 | -0.89 | -122.5 | -78.0 | 2.96 | -6.62 | -41.27 | 0.00 | -1.43 | 6.48 |
| 23Q3 (16) | 10.07 | 19.17 | 85.79 | 5.51 | -10.99 | 17.48 | 0 | 0 | 0 | 0 | 0 | 0 | 6.54 | 4.47 | 14.54 | 0.62 | 63.16 | 148.0 | 2.34 | 4.93 | 4.0 | 9.80 | 1.28 | 61.86 | 7.59 | -21.27 | -49.5 | 0 | 0 | 0 | 4.65 | 0.43 | 1.97 | 0.62 | -7.46 | -27.91 | 9.03 | 0.0 | 0.0 | 2.52 | 0.0 | 20.0 | 0.5 | 0.0 | 0.0 | 3.57 | 21.02 | -44.65 | 6.6 | 10.37 | -27.07 | -0.4 | 20.0 | 16.67 | 3.17 | 29.39 | -46.9 | 0.00 | -4.06 | 13.14 |
| 23Q2 (15) | 8.45 | 17.85 | 29.2 | 6.19 | 0.0 | -26.31 | 0 | 0 | 0 | 0 | 0 | 0 | 6.26 | 16.79 | -27.38 | 0.38 | 231.03 | -70.99 | 2.23 | 6.7 | -33.03 | 9.68 | 17.63 | 16.7 | 9.64 | -19.06 | -24.39 | 0 | 0 | 0 | 4.63 | 0.65 | 0 | 0.67 | -10.67 | -27.96 | 9.03 | 0.0 | 0.0 | 2.52 | 20.0 | 20.0 | 0.5 | 0.0 | 0.0 | 2.95 | -1.67 | -52.42 | 5.98 | 6.79 | -32.05 | -0.5 | 1.96 | -2.04 | 2.45 | -1.61 | -57.09 | 0.00 | 30.32 | 14.16 |
| 23Q1 (14) | 7.17 | 3.61 | -40.4 | 6.19 | 24.05 | -31.98 | 0 | 0 | 0 | 0 | 0 | 0 | 5.36 | -6.13 | -56.77 | -0.29 | 69.47 | -108.17 | 2.09 | -3.69 | -43.51 | 8.23 | 23.01 | -13.2 | 11.91 | -12.43 | -0.58 | 0 | 0 | 0 | 4.6 | 0.44 | 0 | 0.75 | -6.25 | -20.21 | 9.03 | 0.0 | 0.0 | 2.1 | 0.0 | 37.25 | 0.5 | 0.0 | 4.17 | 3.0 | -45.85 | -45.36 | 5.6 | -31.2 | -25.23 | -0.51 | -2.0 | -4.08 | 2.49 | -50.6 | -50.2 | 0.00 | -13.6 | -18.23 |
| 22Q4 (13) | 6.92 | 27.68 | -17.81 | 4.99 | 6.4 | -41.29 | 0 | 0 | 0 | 0 | 0 | 0 | 5.71 | 0.0 | -45.2 | -0.95 | -480.0 | -142.04 | 2.17 | -3.56 | -35.61 | 6.69 | 10.45 | -35.61 | 13.6 | -9.51 | 41.52 | 0 | 0 | 0 | 4.58 | 0.44 | 0 | 0.8 | -6.98 | -20.79 | 9.03 | 0.0 | 0.0 | 2.1 | 0.0 | 37.25 | 0.5 | 0.0 | 4.17 | 5.54 | -14.11 | -7.82 | 8.14 | -10.06 | 1.62 | -0.5 | -4.17 | 0.0 | 5.04 | -15.58 | -8.53 | 0.00 | 4.74 | -2.73 |
| 22Q3 (12) | 5.42 | -17.13 | -19.1 | 4.69 | -44.17 | -44.82 | 0 | 0 | 0 | 0 | 0 | 0 | 5.71 | -33.76 | -34.44 | 0.25 | -80.92 | -85.8 | 2.25 | -32.43 | -31.4 | 6.06 | -26.98 | -47.54 | 15.03 | 17.88 | 88.58 | 0 | 0 | 0 | 4.56 | 0 | 0 | 0.86 | -7.53 | -18.1 | 9.03 | 0.0 | 0.0 | 2.1 | 0.0 | 37.25 | 0.5 | 0.0 | 4.17 | 6.45 | 4.03 | 72.92 | 9.05 | 2.84 | 57.94 | -0.48 | 2.04 | 7.69 | 5.97 | 4.55 | 85.98 | 0.00 | -3.2 | -18.45 |
| 22Q2 (11) | 6.54 | -45.64 | 12.76 | 8.4 | -7.69 | 7.69 | 0 | 0 | 0 | 0 | 0 | 0 | 8.62 | -30.48 | 14.93 | 1.31 | -63.1 | 3.15 | 3.33 | -10.0 | 14.04 | 8.29 | -12.51 | -24.62 | 12.75 | 6.43 | 82.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.93 | -1.06 | 3.33 | 9.03 | 0.0 | 0.0 | 2.1 | 37.25 | 75.0 | 0.5 | 4.17 | 11.11 | 6.2 | 12.93 | 167.24 | 8.8 | 17.49 | 121.66 | -0.49 | 0.0 | 7.55 | 5.71 | 14.2 | 218.99 | 0.00 | -6.66 | 200.15 |
| 22Q1 (10) | 12.03 | 42.87 | 124.02 | 9.1 | 7.06 | 82.0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.4 | 19.0 | 113.43 | 3.55 | 57.08 | 671.74 | 3.7 | 9.79 | 37.04 | 9.48 | -8.75 | -8.12 | 11.98 | 24.66 | 96.72 | 0 | 0 | 0 | 0 | 0 | 0 | 0.94 | -6.93 | -4.08 | 9.03 | 0.0 | 0.0 | 1.53 | 0.0 | 27.5 | 0.48 | 0.0 | 6.67 | 5.49 | -8.65 | 422.86 | 7.49 | -6.49 | 177.41 | -0.49 | 2.0 | 9.26 | 5.0 | -9.26 | 880.39 | 0.00 | 2.78 | 193.68 |
| 21Q4 (9) | 8.42 | 25.67 | 61.92 | 8.5 | 0.0 | 88.89 | 0 | 0 | 0 | 0 | 0 | 0 | 10.42 | 19.63 | 63.07 | 2.26 | 28.41 | 380.85 | 3.37 | 2.74 | 30.62 | 10.39 | -10.02 | 3.68 | 9.61 | 20.58 | 89.92 | 0 | 0 | 0 | 0 | 0 | 0 | 1.01 | -3.81 | -4.72 | 9.03 | 0.0 | 0.0 | 1.53 | 0.0 | 27.5 | 0.48 | 0.0 | 6.67 | 6.01 | 61.13 | 83.23 | 8.01 | 39.79 | 62.47 | -0.5 | 3.85 | 12.28 | 5.51 | 71.65 | 103.32 | 0.00 | -12.19 | 232.59 |
| 21Q3 (8) | 6.7 | 15.52 | 47.9 | 8.5 | 8.97 | 88.89 | 0 | 0 | 0 | 0 | 0 | 0 | 8.71 | 16.13 | 27.34 | 1.76 | 38.58 | 74.26 | 3.28 | 12.33 | 14.29 | 11.55 | 4.94 | -0.44 | 7.97 | 14.02 | 83.22 | 0 | 0 | 0 | 0 | 0 | 0 | 1.05 | 16.67 | 25.0 | 9.03 | 0.0 | -0.55 | 1.53 | 27.5 | 27.5 | 0.48 | 6.67 | 6.67 | 3.73 | 60.78 | 31.34 | 5.73 | 44.33 | 27.62 | -0.52 | 1.89 | 34.18 | 3.21 | 79.33 | 56.59 | 0.00 | 256.31 | 268.14 |
| 21Q2 (7) | 5.8 | 8.01 | 6.42 | 7.8 | 56.0 | 56.0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.5 | 29.09 | 5.19 | 1.27 | 176.09 | 8.55 | 2.92 | 8.15 | -9.6 | 11.00 | 6.64 | 0 | 6.99 | 14.78 | 80.15 | 0 | 0 | 0 | 0 | 0 | 0 | 0.9 | -8.16 | 21.62 | 9.03 | 0.0 | -0.55 | 1.2 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 2.32 | 120.95 | 26.78 | 3.97 | 47.04 | 14.08 | -0.53 | 1.85 | 10.17 | 1.79 | 250.98 | 44.35 | 0.00 | -8.67 | -2.17 |
| 21Q1 (6) | 5.37 | 3.27 | 23.45 | 5.0 | 11.11 | 56.25 | 0 | 0 | 0 | 0 | 0 | 0 | 5.81 | -9.08 | 7.79 | 0.46 | -2.13 | -30.3 | 2.7 | 4.65 | 0.0 | 10.32 | 2.97 | 0 | 6.09 | 20.36 | 53.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.98 | -7.55 | 25.64 | 9.03 | 0.0 | -0.55 | 1.2 | 0.0 | 20.0 | 0.45 | 0.0 | 2.27 | 1.05 | -67.99 | 20.69 | 2.7 | -45.23 | 16.88 | -0.54 | 5.26 | 16.92 | 0.51 | -81.18 | 131.82 | 0.00 | 16.39 | -1.85 |
| 20Q4 (5) | 5.2 | 14.79 | -12.16 | 4.5 | 0.0 | 63.64 | 0 | 0 | 0 | 0 | 0 | 0 | 6.39 | -6.58 | 18.55 | 0.47 | -53.47 | -4.08 | 2.58 | -10.1 | 1.98 | 10.02 | -13.6 | 0 | 5.06 | 16.32 | 118.1 | 0 | 0 | 0 | 0 | 0 | 0 | 1.06 | 26.19 | 29.27 | 9.03 | -0.55 | 0.0 | 1.2 | 0.0 | 20.0 | 0.45 | 0.0 | 2.27 | 3.28 | 15.49 | 67.35 | 4.93 | 9.8 | 45.0 | -0.57 | 27.85 | 14.93 | 2.71 | 32.2 | 110.08 | 0.00 | -2.8 | -8.6 |
| 20Q3 (4) | 4.53 | -16.88 | 0.0 | 4.5 | -10.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 6.84 | -4.07 | 0.0 | 1.01 | -13.68 | 0.0 | 2.87 | -11.15 | 0.0 | 11.60 | 0 | 0.0 | 4.35 | 12.11 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.84 | 13.51 | 0.0 | 9.08 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 2.84 | 55.19 | 0.0 | 4.49 | 29.02 | 0.0 | -0.79 | -33.9 | 0.0 | 2.05 | 65.32 | 0.0 | 0.00 | -5.31 | 0.0 |
