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) | 24.0 | 7.77 | 7.9 | -18.3 | 0.08 | -50.0 | 0 | 0 | 66.48 | 6.03 | 3.71 | 8.16 | 12.23 | -44.81 | 18.40 | -47.95 | 11.61 | -21.98 | 0 | 0 | 0.15 | -79.17 | 2.38 | 1.28 | 8.75 | 0.0 | 5.21 | 7.2 | 0.14 | -83.53 | 10.49 | 16.69 | 15.84 | 7.76 | -0.4 | 0 | 10.09 | 14.01 | 0.28 | 15.29 |
| 2022 (9) | 22.27 | 43.58 | 9.67 | 10.89 | 0.16 | 0 | 0 | 0 | 62.7 | 12.89 | 3.43 | 26.1 | 22.16 | 49.73 | 35.34 | 32.63 | 14.88 | 45.17 | 0 | 0 | 0.72 | 0 | 2.35 | 53.59 | 8.75 | 5.42 | 4.86 | 5.42 | 0.85 | 39.34 | 8.99 | 11.4 | 14.7 | 10.61 | -0.14 | 0 | 8.85 | 22.58 | 0.25 | 121.89 |
| 2021 (8) | 15.51 | 33.94 | 8.72 | -25.15 | 0 | 0 | 0 | 0 | 55.54 | 3.64 | 2.72 | 11.48 | 14.8 | -3.01 | 26.65 | -6.42 | 10.25 | 19.88 | 0 | 0 | 0 | 0 | 1.53 | 128.36 | 8.3 | 0.0 | 4.61 | 5.49 | 0.61 | 52.5 | 8.07 | 5.22 | 13.29 | 6.83 | -0.85 | 0 | 7.22 | 2.27 | 0.11 | -1.51 |
| 2020 (7) | 11.58 | -20.63 | 11.65 | 17.2 | 0 | 0 | 0 | 0 | 53.59 | -4.85 | 2.44 | -3.17 | 15.26 | 23.46 | 28.48 | 29.75 | 8.55 | 6.08 | 0 | 0 | 0.1 | 0 | 0.67 | -5.63 | 8.3 | 0.0 | 4.37 | 6.07 | 0.4 | 207.69 | 7.67 | -5.19 | 12.44 | 0.81 | -0.61 | 0 | 7.06 | -8.19 | 0.11 | 8.15 |
| 2019 (6) | 14.59 | 6.26 | 9.94 | -73.32 | 0 | 0 | 0 | 0 | 56.32 | -10.05 | 2.52 | -32.8 | 12.36 | -14.35 | 21.95 | -4.78 | 8.06 | -22.2 | 0.04 | 0.0 | 0 | 0 | 0.71 | -5.33 | 8.3 | -0.36 | 4.12 | 10.16 | 0.13 | -56.67 | 8.09 | -2.29 | 12.34 | 0.16 | -0.4 | 0 | 7.69 | -9.42 | 0.10 | 23.94 |
| 2018 (5) | 13.73 | -33.51 | 37.26 | -45.91 | 0.12 | 0 | 0 | 0 | 62.61 | -11.67 | 3.75 | 0 | 14.43 | 37.69 | 23.05 | 55.88 | 10.36 | 4.54 | 0.04 | 0.0 | 0 | 0 | 0.75 | 476.92 | 8.33 | 0.0 | 3.74 | 0.0 | 0.3 | 0.0 | 8.28 | 84.82 | 12.32 | 44.6 | 0.21 | 0 | 8.49 | 99.3 | 0.08 | -11.28 |
| 2017 (4) | 20.65 | 64.67 | 68.89 | 5.98 | 0 | 0 | 0 | 0 | 70.88 | 21.64 | -0.93 | 0 | 10.48 | 5.75 | 14.79 | -13.06 | 9.91 | -7.04 | 0.04 | 0.0 | 0 | 0 | 0.13 | 30.0 | 8.33 | 0.0 | 3.74 | 9.68 | 0.3 | 130.77 | 4.48 | -46.73 | 8.52 | -28.7 | -0.22 | 0 | 4.26 | -48.3 | 0.09 | 10.98 |
| 2016 (3) | 12.54 | -18.2 | 65.0 | -0.29 | 0 | 0 | 0 | 0 | 58.27 | 15.07 | 3.37 | -33.0 | 9.91 | -32.17 | 17.01 | -41.05 | 10.66 | 91.38 | 0.04 | 0.0 | 0 | 0 | 0.1 | -16.67 | 8.33 | 0.0 | 3.41 | 17.59 | 0.13 | 0.0 | 8.41 | 16.81 | 11.95 | 16.81 | -0.17 | 0 | 8.24 | 13.5 | 0.09 | 4.74 |
| 2015 (2) | 15.33 | -31.56 | 65.19 | 28.07 | 0 | 0 | 0 | 0 | 50.64 | -2.78 | 5.03 | 15.1 | 14.61 | -22.29 | 28.85 | -20.06 | 5.57 | -6.86 | 0.04 | -20.0 | 0.05 | 0.0 | 0.12 | 33.33 | 8.33 | 0.0 | 2.9 | 17.41 | 0.13 | 0.0 | 7.2 | 9.59 | 10.23 | 11.56 | 0.06 | -50.0 | 7.26 | 8.52 | 0.08 | 74.24 |
| 2014 (1) | 22.4 | 19.15 | 50.9 | 35.34 | 0 | 0 | 0 | 0 | 52.09 | -27.19 | 4.37 | -34.48 | 18.8 | -6.37 | 36.09 | 28.58 | 5.98 | -29.23 | 0.05 | -87.18 | 0.05 | -16.67 | 0.09 | -62.5 | 8.33 | 0.0 | 2.47 | 37.22 | 0.13 | 0.0 | 6.57 | -31.13 | 9.17 | -20.05 | 0.12 | 9.09 | 6.69 | -30.67 | 0.05 | 630.64 |
| 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) | 24.85 | 21.22 | 15.69 | 2.85 | 21.28 | -70.03 | 0.09 | 80.0 | -67.86 | 0 | 0 | 0 | 18.21 | -8.17 | 0.33 | 1.15 | -38.5 | -36.46 | 15.87 | -21.63 | -12.95 | 23.52 | -21.7 | -5.98 | 12.77 | -5.13 | -0.08 | 0 | 0 | 0 | 0.91 | 51.67 | 102.22 | 3.12 | -1.27 | 30.54 | 8.75 | 0.0 | 0.0 | 5.58 | 0.0 | 7.1 | 0.4 | 0.0 | 185.71 | 10.66 | 11.74 | 11.27 | 16.64 | 7.22 | 11.45 | -0.3 | -66.67 | -1100.0 | 10.36 | 10.68 | 7.8 | 0.35 | -1.26 | 25.66 |
| 24Q2 (19) | 20.5 | -10.68 | -7.74 | 2.35 | 74.07 | -72.99 | 0.05 | 400.0 | -80.0 | 0 | 0 | 0 | 19.83 | 47.76 | 20.47 | 1.87 | 43.85 | 146.05 | 20.25 | 41.31 | 28.0 | 30.04 | 34.25 | 34.04 | 13.46 | 6.15 | 2.91 | 0 | 0 | 0 | 0.6 | 76.47 | 11.11 | 3.16 | 34.47 | 31.12 | 8.75 | 0.0 | 0.0 | 5.58 | 7.1 | 7.1 | 0.4 | 185.71 | 185.71 | 9.54 | 14.39 | 22.46 | 15.52 | 13.37 | 18.11 | -0.18 | -5.88 | -300.0 | 9.36 | 14.57 | 18.78 | 0.36 | 16.08 | 32.02 |
| 24Q1 (18) | 22.95 | -4.38 | -18.62 | 1.35 | -82.91 | -88.65 | 0.01 | -87.5 | -95.45 | 0 | 0 | 0 | 13.42 | -16.23 | -15.33 | 1.3 | 49.43 | 381.48 | 14.33 | 17.17 | -17.6 | 22.37 | 21.62 | -14.71 | 12.68 | 9.22 | -11.58 | 0 | 0 | 0 | 0.34 | 126.67 | -45.16 | 2.35 | -1.26 | -4.47 | 8.75 | 0.0 | 0.0 | 5.21 | 0.0 | 7.2 | 0.14 | 0.0 | -83.53 | 8.34 | -20.5 | -9.94 | 13.69 | -13.57 | -8.55 | -0.17 | 57.5 | -154.84 | 8.17 | -19.03 | -14.63 | 0.31 | 8.99 | 21.23 |
| 23Q4 (17) | 24.0 | 11.73 | 7.77 | 7.9 | -16.93 | -18.3 | 0.08 | -71.43 | -50.0 | 0 | 0 | 0 | 16.02 | -11.74 | -28.55 | 0.87 | -51.93 | -8.42 | 12.23 | -32.91 | -44.81 | 18.40 | -26.45 | -47.96 | 11.61 | -9.15 | -21.98 | 0 | 0 | 0 | 0.15 | -66.67 | -79.17 | 2.38 | -0.42 | 1.28 | 8.75 | 0.0 | 0.0 | 5.21 | 0.0 | 7.2 | 0.14 | 0.0 | -83.53 | 10.49 | 9.5 | 16.69 | 15.84 | 6.1 | 7.76 | -0.4 | -1433.33 | -185.71 | 10.09 | 4.99 | 14.01 | 0.28 | 0.59 | 15.29 |
| 23Q3 (16) | 21.48 | -3.33 | 55.88 | 9.51 | 9.31 | 29.92 | 0.28 | 12.0 | 0 | 0 | 0 | 0 | 18.15 | 10.27 | 14.37 | 1.81 | 138.16 | 37.12 | 18.23 | 15.23 | 15.38 | 25.01 | 11.63 | -8.43 | 12.78 | -2.29 | -4.13 | 0 | 0 | 0 | 0.45 | -16.67 | 0 | 2.39 | -0.83 | 54.19 | 8.75 | 0.0 | 5.42 | 5.21 | 0.0 | 7.2 | 0.14 | 0.0 | -83.53 | 9.58 | 22.98 | 19.45 | 14.93 | 13.62 | 8.74 | 0.03 | -66.67 | 200.0 | 9.61 | 21.95 | 20.28 | 0.28 | 3.74 | 17.23 |
| 23Q2 (15) | 22.22 | -21.21 | 52.92 | 8.7 | -26.83 | 22.02 | 0.25 | 13.64 | 0 | 0 | 0 | 0 | 16.46 | 3.85 | 35.47 | 0.76 | 181.48 | 33.33 | 15.82 | -9.03 | 45.81 | 22.41 | -14.58 | 10.18 | 13.08 | -8.79 | 8.28 | 0 | 0 | 0 | 0.54 | -12.9 | 0 | 2.41 | -2.03 | 58.55 | 8.75 | 0.0 | 5.42 | 5.21 | 7.2 | 7.2 | 0.14 | -83.53 | -83.53 | 7.79 | -15.87 | 16.1 | 13.14 | -12.22 | 5.8 | 0.09 | -70.97 | 118.75 | 7.88 | -17.66 | 26.48 | 0.27 | 6.6 | 16.69 |
| 23Q1 (14) | 28.2 | 26.63 | 71.95 | 11.89 | 22.96 | 36.2 | 0.22 | 37.5 | 0 | 0 | 0 | 0 | 15.85 | -29.3 | 29.39 | 0.27 | -71.58 | -55.0 | 17.39 | -21.53 | 88.61 | 26.23 | -25.79 | 53.47 | 14.34 | -3.63 | 30.96 | 0 | 0 | 0 | 0.62 | -13.89 | 0 | 2.46 | 4.68 | 59.74 | 8.75 | 0.0 | 5.42 | 4.86 | 0.0 | 5.42 | 0.85 | 0.0 | 39.34 | 9.26 | 3.0 | 6.81 | 14.97 | 1.84 | 7.78 | 0.31 | 321.43 | 144.93 | 9.57 | 8.14 | 19.92 | 0.26 | 3.65 | 18.93 |
| 22Q4 (13) | 22.27 | 61.61 | 43.58 | 9.67 | 32.1 | 10.89 | 0.16 | 0 | 0 | 0 | 0 | 0 | 22.42 | 41.27 | 27.6 | 0.95 | -28.03 | -11.21 | 22.16 | 40.25 | 49.73 | 35.35 | 29.4 | 32.68 | 14.88 | 11.63 | 45.17 | 0 | 0 | 0 | 0.72 | 0 | 0 | 2.35 | 51.61 | 53.59 | 8.75 | 5.42 | 5.42 | 4.86 | 0.0 | 5.42 | 0.85 | 0.0 | 39.34 | 8.99 | 12.09 | 11.4 | 14.7 | 7.06 | 10.61 | -0.14 | -366.67 | 83.53 | 8.85 | 10.76 | 22.58 | 0.25 | 2.28 | 121.89 |
| 22Q3 (12) | 13.78 | -5.16 | 13.42 | 7.32 | 2.66 | -29.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.87 | 30.62 | 39.46 | 1.32 | 131.58 | 206.98 | 15.8 | 45.62 | 27.94 | 27.32 | 34.32 | 20.46 | 13.33 | 10.35 | 13.45 | 0 | 0 | 0 | 0 | 0 | 0 | 1.55 | 1.97 | 142.19 | 8.3 | 0.0 | 0.0 | 4.86 | 0.0 | 5.42 | 0.85 | 0.0 | 39.34 | 8.02 | 19.52 | 14.74 | 13.73 | 10.55 | 12.45 | -0.03 | 93.75 | 96.25 | 7.99 | 28.25 | 29.08 | 0.24 | 3.26 | 95.18 |
| 22Q2 (11) | 14.53 | -11.4 | 22.41 | 7.13 | -18.33 | -32.1 | 0 | 0 | -100.0 | 0 | 0 | 0 | 12.15 | -0.82 | -4.63 | 0.57 | -5.0 | 46.15 | 10.85 | 17.68 | -22.89 | 20.34 | 18.98 | -19.03 | 12.08 | 10.32 | 32.31 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.52 | -1.3 | 149.18 | 8.3 | 0.0 | 0.0 | 4.86 | 5.42 | 11.21 | 0.85 | 39.34 | 112.5 | 6.71 | -22.61 | -7.58 | 12.42 | -10.58 | 3.24 | -0.48 | 30.43 | 38.46 | 6.23 | -21.93 | -3.86 | 0.23 | 8.65 | 102.27 |
| 22Q1 (10) | 16.4 | 5.74 | 114.38 | 8.73 | 0.11 | -0.46 | 0 | 0 | -100.0 | 0 | 0 | 0 | 12.25 | -30.28 | -11.62 | 0.6 | -43.93 | -27.71 | 9.22 | -37.7 | -37.41 | 17.09 | -35.84 | -33.11 | 10.95 | 6.83 | 24.29 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.54 | 0.65 | 140.62 | 8.3 | 0.0 | 0.0 | 4.61 | 0.0 | 5.49 | 0.61 | 0.0 | 52.5 | 8.67 | 7.43 | 2.0 | 13.89 | 4.51 | 4.67 | -0.69 | 18.82 | -7.81 | 7.98 | 10.53 | 1.53 | 0.21 | 93.37 | 99.29 |
| 21Q4 (9) | 15.51 | 27.65 | 33.94 | 8.72 | -15.42 | -25.15 | 0 | 0 | 0 | 0 | 0 | 0 | 17.57 | 54.39 | 6.61 | 1.07 | 148.84 | 27.38 | 14.8 | 19.84 | -3.01 | 26.64 | 17.49 | -6.42 | 10.25 | -12.77 | 19.88 | 0 | 0 | 0 | 0 | 0 | -100.0 | 1.53 | 139.06 | 128.36 | 8.3 | 0.0 | 0.0 | 4.61 | 0.0 | 5.49 | 0.61 | 0.0 | 52.5 | 8.07 | 15.45 | 5.22 | 13.29 | 8.85 | 6.83 | -0.85 | -6.25 | -39.34 | 7.22 | 16.64 | 2.27 | 0.11 | -10.03 | -1.51 |
| 21Q3 (8) | 12.15 | 2.36 | -17.57 | 10.31 | -1.81 | -6.27 | 0 | -100.0 | 0 | 0 | 0 | 0 | 11.38 | -10.68 | -12.06 | 0.43 | 10.26 | -4.44 | 12.35 | -12.22 | -11.6 | 22.68 | -9.71 | -11.34 | 11.75 | 28.7 | 12.98 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.64 | 4.92 | -5.88 | 8.3 | 0.0 | 0.0 | 4.61 | 5.49 | 5.49 | 0.61 | 52.5 | 52.5 | 6.99 | -3.72 | 2.04 | 12.21 | 1.5 | 5.08 | -0.8 | -2.56 | -23.08 | 6.19 | -4.48 | -0.16 | 0.12 | 7.01 | 5.71 |
| 21Q2 (7) | 11.87 | 55.16 | 2.15 | 10.5 | 19.73 | 29.47 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 12.74 | -8.08 | -11.28 | 0.39 | -53.01 | -53.57 | 14.07 | -4.48 | -7.01 | 25.12 | -1.72 | 0 | 9.13 | 3.63 | 12.44 | 0 | 0 | 0 | 0.08 | -11.11 | 0 | 0.61 | -4.69 | -8.96 | 8.3 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 7.26 | -14.59 | 13.44 | 12.03 | -9.34 | 7.7 | -0.78 | -21.88 | 3.7 | 6.48 | -17.56 | 15.92 | 0.12 | 7.05 | 0.56 |
| 21Q1 (6) | 7.65 | -33.94 | -38.41 | 8.77 | -24.72 | 15.24 | 0.01 | 0 | 0 | 0 | 0 | 0 | 13.86 | -15.9 | 41.14 | 0.83 | -1.19 | 167.74 | 14.73 | -3.47 | 39.62 | 25.56 | -10.24 | 0 | 8.81 | 3.04 | -9.08 | 0 | 0 | -100.0 | 0.09 | -10.0 | 0 | 0.64 | -4.48 | -8.57 | 8.3 | 0.0 | 0.0 | 4.37 | 0.0 | 6.07 | 0.4 | 0.0 | 207.69 | 8.5 | 10.82 | 1.07 | 13.27 | 6.67 | 4.9 | -0.64 | -4.92 | 33.33 | 7.86 | 11.33 | 5.5 | 0.11 | -4.44 | 3.9 |
| 20Q4 (5) | 11.58 | -21.44 | -20.63 | 11.65 | 5.91 | 17.2 | 0 | 0 | 0 | 0 | 0 | 0 | 16.48 | 27.36 | -5.83 | 0.84 | 86.67 | 37.7 | 15.26 | 9.23 | 23.36 | 28.47 | 11.31 | 0 | 8.55 | -17.79 | 6.08 | 0 | 0 | -100.0 | 0.1 | -50.0 | 0 | 0.67 | -1.47 | -5.63 | 8.3 | 0.0 | 0.0 | 4.37 | 0.0 | 6.07 | 0.4 | 0.0 | 207.69 | 7.67 | 11.97 | -5.19 | 12.44 | 7.06 | 0.81 | -0.61 | 6.15 | -52.5 | 7.06 | 13.87 | -8.19 | 0.11 | -3.44 | 8.15 |
| 20Q3 (4) | 14.74 | 26.85 | 0.0 | 11.0 | 35.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 12.94 | -9.89 | 0.0 | 0.45 | -46.43 | 0.0 | 13.97 | -7.67 | 0.0 | 25.58 | 0 | 0.0 | 10.4 | 28.08 | 0.0 | 0 | 0 | 0.0 | 0.2 | 0 | 0.0 | 0.68 | 1.49 | 0.0 | 8.3 | 0.0 | 0.0 | 4.37 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 6.85 | 7.03 | 0.0 | 11.62 | 4.03 | 0.0 | -0.65 | 19.75 | 0.0 | 6.2 | 10.91 | 0.0 | 0.12 | 1.8 | 0.0 |
