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) | 17.22 | -8.11 | 16.0 | -6.43 | 0 | 0 | 0 | 0 | 63.29 | -12.74 | 5.29 | -33.96 | 18.53 | -7.95 | 29.28 | 5.49 | 4.77 | -29.96 | 2.2 | 21.55 | 0 | 0 | 0.02 | -33.33 | 18.77 | 0.0 | 12.4 | 6.99 | 3.36 | 8.39 | 9.57 | -15.53 | 25.33 | -2.69 | -2.75 | 0 | 6.82 | -25.79 | 0.01 | -8.53 |
| 2022 (9) | 18.74 | 10.04 | 17.1 | -12.89 | 0 | 0 | 0 | 0 | 72.53 | -6.12 | 8.01 | 57.99 | 20.13 | -21.31 | 27.75 | -16.17 | 6.81 | -23.05 | 1.81 | 30.22 | 0 | 0 | 0.03 | -50.0 | 18.77 | 0.0 | 11.59 | 4.51 | 3.1 | -30.65 | 11.33 | 48.49 | 26.03 | 12.25 | -2.14 | 0 | 9.19 | 102.87 | 0.02 | 115.29 |
| 2021 (8) | 17.03 | -36.6 | 19.63 | -1.95 | 0 | 0 | 0 | 0 | 77.26 | 25.14 | 5.07 | 4.75 | 25.58 | 21.75 | 33.11 | -2.71 | 8.85 | 46.04 | 1.39 | 6.92 | 0 | 0 | 0.06 | -14.29 | 18.77 | 0.0 | 11.09 | 4.52 | 4.47 | 9.02 | 7.63 | -3.05 | 23.19 | 2.7 | -3.1 | 0 | 4.53 | 33.24 | 0.01 | -9.87 |
| 2020 (7) | 26.86 | 29.07 | 20.02 | 8.1 | 0 | 0 | 0 | 0 | 61.74 | -5.61 | 4.84 | -15.68 | 21.01 | 5.84 | 34.03 | 12.14 | 6.06 | 24.18 | 1.3 | -11.56 | 0 | 0 | 0.07 | -36.36 | 18.77 | 0.0 | 10.61 | 5.78 | 4.1 | 39.93 | 7.87 | -21.46 | 22.58 | -1.74 | -4.47 | 0 | 3.4 | -42.57 | 0.01 | -11.36 |
| 2019 (6) | 20.81 | -6.85 | 18.52 | -7.4 | 0 | 0 | 0.21 | 0 | 65.41 | -7.1 | 5.74 | 9.13 | 19.85 | -14.66 | 30.35 | -8.14 | 4.88 | -17.71 | 1.47 | 15.75 | 0 | 0 | 0.11 | -15.38 | 18.77 | 0.0 | 10.03 | 5.47 | 2.93 | 42.23 | 10.02 | -3.09 | 22.98 | 4.88 | -4.1 | 0 | 5.92 | -18.23 | 0.01 | 0 |
| 2018 (5) | 22.34 | 16.11 | 20.0 | 5.82 | 0 | 0 | 0 | 0 | 70.41 | -0.17 | 5.26 | 15.6 | 23.26 | 3.06 | 33.04 | 3.23 | 5.93 | 11.26 | 1.27 | 4.1 | 0 | 0 | 0.13 | -38.1 | 18.77 | 0.0 | 9.51 | 5.08 | 2.06 | 19.77 | 10.34 | 5.62 | 21.91 | 6.57 | -3.1 | 0 | 7.24 | -6.34 | 0.00 | 0 |
| 2017 (4) | 19.24 | -31.53 | 18.9 | 18.94 | 0 | 0 | 0 | 0 | 70.53 | 1.12 | 4.55 | -37.84 | 22.57 | -1.74 | 32.00 | -2.83 | 5.33 | 9.67 | 1.22 | 4.27 | 0 | 0 | 0.21 | 5.0 | 18.77 | 4.16 | 9.05 | 8.77 | 1.72 | 40.98 | 9.79 | -30.07 | 20.56 | -12.66 | -2.06 | 0 | 7.73 | -37.05 | 0.00 | 0 |
| 2016 (3) | 28.1 | 14.27 | 15.89 | 20.56 | 2.3 | -33.53 | 0 | 0 | 69.75 | -1.41 | 7.32 | 20.79 | 22.97 | 5.13 | 32.93 | 6.63 | 4.86 | 9.46 | 1.17 | 98.31 | 0 | 0 | 0.2 | -23.08 | 18.02 | 0.73 | 8.32 | 7.91 | 1.22 | 0.0 | 14.0 | 8.7 | 23.54 | 7.93 | -1.72 | 0 | 12.28 | -7.53 | 0.00 | 0 |
| 2015 (2) | 24.59 | 67.85 | 13.18 | 25.29 | 3.46 | -8.71 | 0 | 0 | 70.75 | -6.58 | 6.06 | -0.82 | 21.85 | -4.46 | 30.88 | 2.26 | 4.44 | -21.69 | 0.59 | 0.0 | 0.19 | -84.03 | 0.26 | -23.53 | 17.89 | 0.68 | 7.71 | 8.59 | 1.22 | 0.0 | 12.88 | -0.77 | 21.81 | 2.35 | 0.4 | -69.92 | 13.28 | -7.2 | 0.01 | 0 |
| 2014 (1) | 14.65 | -31.99 | 10.52 | -3.22 | 3.79 | 982.86 | 0 | 0 | 75.73 | -3.86 | 6.11 | -5.42 | 22.87 | -1.89 | 30.20 | 2.05 | 5.67 | -6.44 | 0.59 | 47.5 | 1.19 | -78.17 | 0.34 | 3.03 | 17.77 | 3.55 | 7.1 | 9.91 | 1.22 | -32.22 | 12.98 | 0.15 | 21.31 | 0.42 | 1.33 | 291.18 | 14.31 | 7.59 | 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) | 15.24 | 5.91 | -9.18 | 19.0 | 26.67 | 11.76 | 0 | 0 | 0 | 0 | 0 | 0 | 19.11 | -2.25 | 9.26 | 1.49 | -15.34 | -33.48 | 24.55 | 5.14 | 18.31 | 35.15 | 2.7 | 10.0 | 6.32 | -9.46 | 6.94 | 7.49 | 246.76 | 225.65 | 0 | 0 | 0 | 0.01 | -50.0 | -66.67 | 18.77 | 0.0 | 0.0 | 12.93 | 0.0 | 4.27 | 2.75 | 0.0 | -18.15 | 8.89 | 20.14 | -1.0 | 24.58 | 6.5 | -0.65 | -1.06 | -6.0 | 43.32 | 7.83 | 22.34 | 10.13 | 0.01 | -42.58 | -52.17 |
| 24Q2 (19) | 14.39 | -21.96 | -23.7 | 15.0 | 0.0 | -11.76 | 0 | 0 | 0 | 0 | 0 | 0 | 19.55 | 22.72 | 25.97 | 1.76 | 8.64 | 6.67 | 23.35 | 20.61 | 26.35 | 34.22 | 13.49 | 22.65 | 6.98 | 23.54 | 22.24 | 2.16 | -4.42 | 0.47 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 18.77 | 0.0 | 0.0 | 12.93 | 4.27 | 4.27 | 2.75 | -18.15 | -18.15 | 7.4 | -33.93 | 9.79 | 23.08 | -14.39 | 2.58 | -1.0 | 49.49 | 67.32 | 6.4 | -30.59 | 73.91 | 0.01 | -4.75 | -24.16 |
| 24Q1 (18) | 18.44 | 7.08 | -9.3 | 15.0 | -6.25 | -12.02 | 0 | 0 | 0 | 0 | 0 | 0 | 15.93 | 4.39 | 6.13 | 1.62 | 179.31 | 97.56 | 19.36 | 4.48 | 6.37 | 30.16 | 2.98 | 13.65 | 5.65 | 18.45 | -16.79 | 2.26 | 2.73 | 18.32 | 0 | 0 | 0 | 0.02 | 0.0 | -33.33 | 18.77 | 0.0 | 0.0 | 12.4 | 0.0 | 6.99 | 3.36 | 0.0 | 8.39 | 11.2 | 17.03 | -7.82 | 26.96 | 6.44 | 0.41 | -1.98 | 28.0 | -24.53 | 9.22 | 35.19 | -12.69 | 0.01 | -8.34 | -12.94 |
| 23Q4 (17) | 17.22 | 2.62 | -8.11 | 16.0 | -5.88 | -6.43 | 0 | 0 | 0 | 0 | 0 | 0 | 15.26 | -12.75 | -9.81 | 0.58 | -74.11 | -56.06 | 18.53 | -10.7 | -7.95 | 29.28 | -8.36 | 5.51 | 4.77 | -19.29 | -29.96 | 2.2 | -4.35 | 21.55 | 0 | 0 | 0 | 0.02 | -33.33 | -33.33 | 18.77 | 0.0 | 0.0 | 12.4 | 0.0 | 6.99 | 3.36 | 0.0 | 8.39 | 9.57 | 6.57 | -15.53 | 25.33 | 2.38 | -2.69 | -2.75 | -47.06 | -28.5 | 6.82 | -4.08 | -25.79 | 0.01 | -4.59 | -8.53 |
| 23Q3 (16) | 16.78 | -11.03 | -7.6 | 17.0 | 0.0 | -3.3 | 0 | 0 | 0 | 0 | 0 | 0 | 17.49 | 12.69 | -6.87 | 2.24 | 35.76 | -28.66 | 20.75 | 12.28 | -7.61 | 31.95 | 14.51 | 8.92 | 5.91 | 3.5 | -23.15 | 2.3 | 6.98 | 30.68 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 18.77 | 0.0 | 0.0 | 12.4 | 0.0 | 6.99 | 3.36 | 0.0 | 8.39 | 8.98 | 33.23 | -9.48 | 24.74 | 9.96 | 0.49 | -1.87 | 38.89 | 22.41 | 7.11 | 93.21 | -5.33 | 0.01 | -8.96 | 13.26 |
| 23Q2 (15) | 18.86 | -7.23 | 0.21 | 17.0 | -0.29 | -2.86 | 0 | 0 | 0 | 0 | 0 | 0 | 15.52 | 3.4 | -13.2 | 1.65 | 101.22 | -21.8 | 18.48 | 1.54 | -20.14 | 27.90 | 5.16 | -4.76 | 5.71 | -15.91 | -41.32 | 2.15 | 12.57 | 27.22 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 18.77 | 0.0 | 0.0 | 12.4 | 6.99 | 6.99 | 3.36 | 8.39 | 8.39 | 6.74 | -44.53 | -0.59 | 22.5 | -16.2 | 4.75 | -3.06 | -92.45 | -1.32 | 3.68 | -65.15 | -2.13 | 0.02 | 9.34 | 22.44 |
| 23Q1 (14) | 20.33 | 8.48 | 3.94 | 17.05 | -0.29 | -7.84 | 0 | 0 | 0 | 0 | 0 | 0 | 15.01 | -11.29 | -20.79 | 0.82 | -37.88 | -43.06 | 18.2 | -9.59 | -24.32 | 26.53 | -4.39 | -12.17 | 6.79 | -0.29 | -23.71 | 1.91 | 5.52 | 7.3 | 0 | 0 | 0 | 0.03 | 0.0 | -40.0 | 18.77 | 0.0 | 0.0 | 11.59 | 0.0 | 4.51 | 3.1 | 0.0 | -30.65 | 12.15 | 7.24 | 33.96 | 26.85 | 3.15 | 9.01 | -1.59 | 25.7 | 23.19 | 10.56 | 14.91 | 50.86 | 0.01 | -3.7 | 111.87 |
| 22Q4 (13) | 18.74 | 3.19 | 10.04 | 17.1 | -2.73 | -12.89 | 0 | 0 | 0 | 0 | 0 | 0 | 16.92 | -9.9 | -19.24 | 1.32 | -57.96 | -4.35 | 20.13 | -10.37 | -21.31 | 27.75 | -5.39 | -16.17 | 6.81 | -11.44 | -23.05 | 1.81 | 2.84 | 30.22 | 0 | 0 | 0 | 0.03 | -25.0 | -50.0 | 18.77 | 0.0 | 0.0 | 11.59 | 0.0 | 4.51 | 3.1 | 0.0 | -30.65 | 11.33 | 14.21 | 48.49 | 26.03 | 5.73 | 12.25 | -2.14 | 11.2 | 30.97 | 9.19 | 22.37 | 102.87 | 0.02 | 18.15 | 115.29 |
| 22Q3 (12) | 18.16 | -3.51 | -14.46 | 17.58 | 0.46 | -18.04 | 0 | 0 | 0 | 0 | 0 | 0 | 18.78 | 5.03 | -11.42 | 3.14 | 48.82 | 130.88 | 22.46 | -2.94 | -8.4 | 29.34 | 0.13 | -11.51 | 7.69 | -20.97 | -13.01 | 1.76 | 4.14 | 23.08 | 0 | 0 | 0 | 0.04 | 0.0 | 0.0 | 18.77 | 0.0 | 0.0 | 11.59 | 0.0 | 4.51 | 3.1 | 0.0 | -30.65 | 9.92 | 46.31 | 55.97 | 24.62 | 14.62 | 12.32 | -2.41 | 20.2 | 50.1 | 7.51 | 99.73 | 390.85 | 0.01 | -1.58 | 75.95 |
| 22Q2 (11) | 18.82 | -3.78 | -21.88 | 17.5 | -5.41 | -14.43 | 0 | 0 | 0 | 0 | 0 | 0 | 17.88 | -5.65 | -3.4 | 2.11 | 46.53 | 129.35 | 23.14 | -3.78 | 1.8 | 29.30 | -3.02 | -8.77 | 9.73 | 9.33 | 15.56 | 1.69 | -5.06 | 11.92 | 0 | 0 | 0 | 0.04 | -20.0 | -20.0 | 18.77 | 0.0 | 0.0 | 11.59 | 4.51 | 9.24 | 3.1 | -30.65 | -24.39 | 6.78 | -25.25 | -33.59 | 21.48 | -12.79 | -13.77 | -3.02 | -45.89 | 35.74 | 3.76 | -46.29 | -31.76 | 0.01 | 89.21 | 89.08 |
| 22Q1 (10) | 19.56 | 14.86 | -29.61 | 18.5 | -5.76 | -8.46 | 0 | 0 | 0 | 0 | 0 | 0 | 18.95 | -9.55 | 14.16 | 1.44 | 4.35 | 2.13 | 24.05 | -5.98 | 14.41 | 30.21 | -8.76 | -2.41 | 8.9 | 0.56 | 25.71 | 1.78 | 28.06 | 37.98 | 0 | 0 | 0 | 0.05 | -16.67 | -16.67 | 18.77 | 0.0 | 0.0 | 11.09 | 0.0 | 4.52 | 4.47 | 0.0 | 9.02 | 9.07 | 18.87 | -2.26 | 24.63 | 6.21 | 2.67 | -2.07 | 33.23 | 52.19 | 7.0 | 54.53 | 41.41 | 0.01 | -2.15 | -8.92 |
| 21Q4 (9) | 17.03 | -19.78 | -36.6 | 19.63 | -8.48 | -1.95 | 0 | 0 | 0 | 0 | 0 | 0 | 20.95 | -1.18 | 18.7 | 1.38 | 1.47 | -9.21 | 25.58 | 4.32 | 21.75 | 33.11 | -0.13 | -2.69 | 8.85 | 0.11 | 46.04 | 1.39 | -2.8 | 6.92 | 0 | 0 | 0 | 0.06 | 50.0 | -14.29 | 18.77 | 0.0 | 0.0 | 11.09 | 0.0 | 4.52 | 4.47 | 0.0 | 9.02 | 7.63 | 19.97 | -3.05 | 23.19 | 5.79 | 2.7 | -3.1 | 35.82 | 30.65 | 4.53 | 196.08 | 33.24 | 0.01 | -3.45 | -9.87 |
| 21Q3 (8) | 21.23 | -11.87 | -2.57 | 21.45 | 4.89 | 4.79 | 0 | 0 | 0 | 0 | 0 | 0 | 21.2 | 14.53 | 17.65 | 1.36 | 47.83 | 2.26 | 24.52 | 7.88 | 20.49 | 33.15 | 3.24 | -0.62 | 8.84 | 4.99 | 62.8 | 1.43 | -5.3 | 18.18 | 0 | 0 | 0 | 0.04 | -20.0 | -42.86 | 18.77 | 0.0 | 0.0 | 11.09 | 4.52 | 4.52 | 4.47 | 9.02 | 9.02 | 6.36 | -37.71 | -0.62 | 21.92 | -12.0 | 3.84 | -4.83 | -2.77 | 5.29 | 1.53 | -72.23 | 17.69 | 0.01 | 5.77 | -21.1 |
| 21Q2 (7) | 24.09 | -13.31 | -10.55 | 20.45 | 1.19 | 13.61 | 0 | 0 | 0 | 0 | 0 | 0 | 18.51 | 11.51 | 18.43 | 0.92 | -34.75 | -35.66 | 22.73 | 8.14 | 26.0 | 32.11 | 3.74 | 0 | 8.42 | 18.93 | 72.19 | 1.51 | 17.05 | 22.76 | 0 | 0 | 0 | 0.05 | -16.67 | -37.5 | 18.77 | 0.0 | 0.0 | 10.61 | 0.0 | 0.0 | 4.1 | 0.0 | 0.0 | 10.21 | 10.02 | 101.38 | 24.91 | 3.83 | 25.94 | -4.7 | -8.55 | 14.23 | 5.51 | 11.31 | 1443.9 | 0.01 | -8.86 | -28.2 |
| 21Q1 (6) | 27.79 | 3.46 | 2.13 | 20.21 | 0.95 | 9.36 | 0 | 0 | 0 | 0 | 0 | -100.0 | 16.6 | -5.95 | 58.85 | 1.41 | -7.24 | 147.37 | 21.02 | 0.05 | 39.21 | 30.96 | -9.01 | 0 | 7.08 | 16.83 | 42.74 | 1.29 | -0.77 | 4.88 | 0 | 0 | 0 | 0.06 | -14.29 | -40.0 | 18.77 | 0.0 | 0.0 | 10.61 | 0.0 | 5.78 | 4.1 | 0.0 | 39.93 | 9.28 | 17.92 | -12.45 | 23.99 | 6.24 | 1.87 | -4.33 | 3.13 | 12.53 | 4.95 | 45.59 | -12.39 | 0.01 | -3.16 | -16.54 |
| 20Q4 (5) | 26.86 | 23.27 | 29.07 | 20.02 | -2.2 | 10.79 | 0 | 0 | 0 | 0 | 0 | 0 | 17.65 | -2.05 | 4.44 | 1.52 | 14.29 | 35.71 | 21.01 | 3.24 | 5.84 | 34.02 | 1.99 | 0 | 6.06 | 11.6 | 24.18 | 1.3 | 7.44 | -11.56 | 0 | 0 | 0 | 0.07 | 0.0 | -36.36 | 18.77 | 0.0 | 0.0 | 10.61 | 0.0 | 5.78 | 4.1 | 0.0 | 39.93 | 7.87 | 22.97 | -21.46 | 22.58 | 6.96 | -1.74 | -4.47 | 12.35 | -9.02 | 3.4 | 161.54 | -42.57 | 0.01 | -15.48 | -11.36 |
| 20Q3 (4) | 21.79 | -19.09 | 0.0 | 20.47 | 13.72 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 18.02 | 15.29 | 0.0 | 1.33 | -6.99 | 0.0 | 20.35 | 12.8 | 0.0 | 33.36 | 0 | 0.0 | 5.43 | 11.04 | 0.0 | 1.21 | -1.63 | 0.0 | 0 | 0 | 0.0 | 0.07 | -12.5 | 0.0 | 18.77 | 0.0 | 0.0 | 10.61 | 0.0 | 0.0 | 4.1 | 0.0 | 0.0 | 6.4 | 26.23 | 0.0 | 21.11 | 6.72 | 0.0 | -5.1 | 6.93 | 0.0 | 1.3 | 417.07 | 0.0 | 0.01 | -3.74 | 0.0 |
