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) | 8.99 | 7.79 | 9.58 | 13.91 | 4.96 | 281.54 | 0 | 0 | 36.76 | -4.37 | 2.95 | -41.35 | 9.89 | 14.34 | 26.90 | 19.56 | 7.95 | -22.82 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 14.32 | 0.0 | 2.6 | 24.4 | 1.48 | -22.51 | 9.36 | 4.35 | 13.43 | 3.55 | -2.08 | 0 | 7.28 | -2.8 | 0.18 | 4.33 |
| 2022 (9) | 8.34 | 19.48 | 8.41 | 18.45 | 1.3 | -2.26 | 0 | 0 | 38.44 | -8.21 | 5.03 | 3.29 | 8.65 | -21.08 | 22.50 | -14.01 | 10.3 | 39.19 | 0 | 0 | 4.89 | -36.08 | 0.02 | 0.0 | 14.32 | 0.07 | 2.09 | 30.63 | 1.91 | -5.91 | 8.97 | 39.72 | 12.97 | 28.93 | -1.48 | 0 | 7.49 | 66.08 | 0.17 | 2.25 |
| 2021 (8) | 6.98 | 3.71 | 7.1 | 6.29 | 1.33 | 8.13 | 0 | 0 | 41.88 | 28.27 | 4.87 | 77.09 | 10.96 | 17.98 | 26.17 | -8.02 | 7.4 | 15.81 | 0 | 0 | 7.65 | 42.99 | 0.02 | -33.33 | 14.31 | 4.91 | 1.6 | 20.3 | 2.03 | -4.69 | 6.42 | 98.76 | 10.06 | 50.37 | -1.91 | 0 | 4.51 | 275.83 | 0.17 | -4.01 |
| 2020 (7) | 6.73 | 19.75 | 6.68 | -11.99 | 1.23 | 78.26 | 0 | 0 | 32.65 | 11.93 | 2.75 | 125.41 | 9.29 | 18.04 | 28.45 | 5.46 | 6.39 | 10.36 | 0 | 0 | 5.35 | -13.85 | 0.03 | 0.0 | 13.64 | 0.0 | 1.33 | 9.92 | 2.13 | 56.62 | 3.23 | 56.04 | 6.69 | 44.49 | -2.03 | 0 | 1.2 | 0 | 0.18 | 5.22 |
| 2019 (6) | 5.62 | 42.64 | 7.59 | -26.17 | 0.69 | 0.0 | 0 | 0 | 29.17 | -17.51 | 1.22 | -59.74 | 7.87 | -30.54 | 26.98 | -15.8 | 5.79 | -24.31 | 0 | 0 | 6.21 | 26.73 | 0.03 | -25.0 | 13.64 | -1.09 | 1.21 | 32.97 | 1.36 | 52.81 | 2.07 | -43.6 | 4.63 | -15.36 | -2.13 | 0 | -0.06 | 0 | 0.17 | 9.6 |
| 2018 (5) | 3.94 | -9.43 | 10.28 | 86.23 | 0.69 | 13.11 | 0 | 0 | 35.36 | 24.59 | 3.03 | -9.28 | 11.33 | 22.89 | 32.04 | -1.37 | 7.65 | 57.73 | 0 | 0 | 4.9 | 118.75 | 0.04 | 33.33 | 13.79 | 0.0 | 0.91 | 59.65 | 0.89 | 12.66 | 3.67 | -3.67 | 5.47 | 5.8 | -1.36 | 0 | 2.31 | -20.89 | 0.15 | 14.15 |
| 2017 (4) | 4.35 | 55.36 | 5.52 | 2.99 | 0.61 | 19.61 | 0 | 0 | 28.38 | 24.91 | 3.34 | 345.33 | 9.22 | 24.09 | 32.49 | -0.66 | 4.85 | -0.82 | 0 | 0 | 2.24 | -46.15 | 0.03 | -50.0 | 13.79 | 0.0 | 0.57 | 14.0 | 0.79 | 125.71 | 3.81 | 128.14 | 5.17 | 105.16 | -0.89 | 0 | 2.92 | 231.82 | 0.13 | 14.86 |
| 2016 (3) | 2.8 | -47.17 | 5.36 | -0.92 | 0.51 | -77.13 | 0 | 0 | 22.72 | 17.17 | 0.75 | 59.57 | 7.43 | 29.67 | 32.70 | 10.66 | 4.89 | 5.84 | 0 | 0 | 4.16 | 37.75 | 0.06 | -25.0 | 13.79 | 0.0 | 0.5 | 11.11 | 0.35 | 0.0 | 1.67 | 21.9 | 2.52 | 15.6 | -0.79 | 0 | 0.88 | -51.38 | 0.12 | 42.62 |
| 2015 (2) | 5.3 | 304.58 | 5.41 | -11.89 | 2.23 | 22.53 | 0 | 0 | 19.39 | 3.36 | 0.47 | 56.67 | 5.73 | -2.88 | 29.55 | -6.04 | 4.62 | -14.44 | 1.65 | 0 | 3.02 | -23.35 | 0.08 | -11.11 | 13.79 | 20.33 | 0.45 | 7.14 | 0.35 | 0.0 | 1.37 | 21.24 | 2.18 | 14.74 | 0.44 | -35.29 | 1.81 | 0.0 | 0.08 | 0 |
| 2014 (1) | 1.31 | 16.96 | 6.14 | 20.87 | 1.82 | 3.41 | 0 | 0 | 18.76 | 10.03 | 0.3 | 0 | 5.9 | 10.9 | 31.45 | 0.79 | 5.4 | 36.71 | 0 | 0 | 3.94 | 33.11 | 0.09 | 125.0 | 11.46 | 0.0 | 0.42 | 0.0 | 0.35 | 0.0 | 1.13 | 18.95 | 1.9 | 10.47 | 0.68 | 106.06 | 1.81 | 41.41 | 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) | 8.34 | -5.23 | 4.25 | 9.02 | 4.88 | -11.39 | 0.6 | -87.58 | -87.85 | 0 | 0 | 0 | 11.26 | -1.75 | 24.7 | 1.52 | 47.57 | 65.22 | 12.3 | -5.31 | 17.59 | 29.64 | -10.4 | 3.37 | 8.3 | 2.6 | -0.36 | 0 | 0 | 0 | 1.64 | 0 | 0 | 0.02 | 0.0 | 0.0 | 15.06 | 4.87 | 5.17 | 2.89 | 0.0 | 11.15 | 2.08 | 0.0 | 40.54 | 10.49 | 16.95 | 18.67 | 15.46 | 10.9 | 19.75 | -0.65 | 48.0 | 55.48 | 9.84 | 27.46 | 33.33 | 0.17 | -5.67 | -4.91 |
| 24Q2 (19) | 8.8 | -3.93 | 0.23 | 8.6 | -14.51 | 2.75 | 4.83 | -3.01 | -2.03 | 0 | 0 | 0 | 11.46 | 22.7 | 14.37 | 1.03 | -1.9 | 19.77 | 12.99 | 17.13 | 31.74 | 33.08 | 12.84 | 19.4 | 8.09 | 1.89 | -4.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 14.36 | 0.28 | 0.28 | 2.89 | 11.15 | 11.15 | 2.08 | 40.54 | 40.54 | 8.97 | -13.75 | 13.26 | 13.94 | -3.73 | 16.26 | -1.25 | 16.67 | 47.48 | 7.72 | -13.26 | 39.35 | 0.18 | -0.4 | -0.5 |
| 24Q1 (18) | 9.16 | 1.89 | 1.78 | 10.06 | 5.01 | 23.28 | 4.98 | 0.4 | -10.91 | 0 | 0 | 0 | 9.34 | -1.06 | 12.8 | 1.05 | 101.92 | 64.06 | 11.09 | 12.13 | 22.14 | 29.32 | 8.99 | 15.07 | 7.94 | -0.13 | -13.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | 0.0 | 0.0 | 14.32 | 0.0 | 0.0 | 2.6 | 0.0 | 24.4 | 1.48 | 0.0 | -22.51 | 10.4 | 11.11 | 8.22 | 14.48 | 7.82 | 6.39 | -1.5 | 27.88 | -9.49 | 8.9 | 22.25 | 8.01 | 0.18 | 0.47 | 5.99 |
| 23Q4 (17) | 8.99 | 12.38 | 7.79 | 9.58 | -5.89 | 13.91 | 4.96 | 0.4 | 281.54 | 0 | 0 | 0 | 9.44 | 4.54 | 3.17 | 0.52 | -43.48 | -42.22 | 9.89 | -5.45 | 14.34 | 26.90 | -6.2 | 19.53 | 7.95 | -4.56 | -22.82 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 14.32 | 0.0 | 0.0 | 2.6 | 0.0 | 24.4 | 1.48 | 0.0 | -22.51 | 9.36 | 5.88 | 4.35 | 13.43 | 4.03 | 3.55 | -2.08 | -42.47 | -40.54 | 7.28 | -1.36 | -2.8 | 0.18 | 0.74 | 4.33 |
| 23Q3 (16) | 8.0 | -8.88 | -4.19 | 10.18 | 21.62 | 14.9 | 4.94 | 0.2 | 188.89 | 0 | 0 | 0 | 9.03 | -9.88 | 10.93 | 0.92 | 6.98 | -31.85 | 10.46 | 6.09 | 22.63 | 28.67 | 3.5 | 36.04 | 8.33 | -1.88 | -23.72 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | 0.0 | 14.32 | 0.0 | 0.0 | 2.6 | 0.0 | 24.4 | 1.48 | 0.0 | -22.51 | 8.84 | 11.62 | 9.81 | 12.91 | 7.67 | 7.23 | -1.46 | 38.66 | -32.73 | 7.38 | 33.21 | 6.19 | 0.18 | -1.3 | 2.93 |
| 23Q2 (15) | 8.78 | -2.44 | 38.7 | 8.37 | 2.57 | 32.86 | 4.93 | -11.81 | 138.16 | 0 | 0 | 0 | 10.02 | 21.01 | -0.5 | 0.86 | 34.38 | -35.82 | 9.86 | 8.59 | -2.28 | 27.70 | 8.74 | 18.97 | 8.49 | -7.11 | -14.67 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.02 | 0.0 | -33.33 | 14.32 | 0.0 | 0.0 | 2.6 | 24.4 | 24.4 | 1.48 | -22.51 | -22.51 | 7.92 | -17.59 | 18.21 | 11.99 | -11.9 | 12.06 | -2.38 | -73.72 | -78.95 | 5.54 | -32.77 | 3.17 | 0.18 | 6.09 | 2.73 |
| 23Q1 (14) | 9.0 | 7.91 | 17.04 | 8.16 | -2.97 | 17.24 | 5.59 | 330.0 | 188.14 | 0 | 0 | 0 | 8.28 | -9.51 | -25.27 | 0.64 | -28.89 | -55.56 | 9.08 | 4.97 | -22.85 | 25.48 | 13.22 | -6.04 | 9.14 | -11.26 | 12.98 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.02 | 0.0 | 0.0 | 14.32 | 0.0 | 0.0 | 2.09 | 0.0 | 30.63 | 1.91 | 0.0 | -5.91 | 9.61 | 7.13 | 22.11 | 13.61 | 4.93 | 18.35 | -1.37 | 7.43 | -53.93 | 8.24 | 10.01 | 18.05 | 0.17 | -1.11 | 1.82 |
| 22Q4 (13) | 8.34 | -0.12 | 19.48 | 8.41 | -5.08 | 18.45 | 1.3 | -23.98 | -2.26 | 0 | 0 | 0 | 9.15 | 12.41 | -18.16 | 0.9 | -33.33 | -23.73 | 8.65 | 1.41 | -21.08 | 22.50 | 6.76 | -14.01 | 10.3 | -5.68 | 39.19 | 0 | 0 | 0 | 4.89 | -3.17 | -36.08 | 0.02 | 0.0 | 0.0 | 14.32 | 0.0 | 0.07 | 2.09 | 0.0 | 30.63 | 1.91 | 0.0 | -5.91 | 8.97 | 11.43 | 39.72 | 12.97 | 7.72 | 28.93 | -1.48 | -34.55 | 22.51 | 7.49 | 7.77 | 66.08 | 0.17 | -0.6 | 2.25 |
| 22Q3 (12) | 8.35 | 31.91 | 34.46 | 8.86 | 40.63 | 40.86 | 1.71 | -17.39 | 42.5 | 0 | 0 | 0 | 8.14 | -19.17 | -26.0 | 1.35 | 0.75 | -0.74 | 8.53 | -15.46 | -33.2 | 21.08 | -9.49 | -34.09 | 10.92 | 9.75 | 76.99 | 0 | 0 | 0 | 5.05 | -18.02 | -36.32 | 0.02 | -33.33 | -33.33 | 14.32 | 0.0 | 0.14 | 2.09 | 0.0 | 30.63 | 1.91 | 0.0 | -5.91 | 8.05 | 20.15 | 53.33 | 12.04 | 12.52 | 35.59 | -1.1 | 17.29 | 48.11 | 6.95 | 29.42 | 122.04 | 0.17 | -1.49 | 2.12 |
| 22Q2 (11) | 6.33 | -17.69 | -10.72 | 6.3 | -9.48 | -29.84 | 2.07 | 6.7 | 58.02 | 0 | 0 | 0 | 10.07 | -9.12 | -0.79 | 1.34 | -6.94 | 12.61 | 10.09 | -14.27 | -1.27 | 23.29 | -14.12 | -15.95 | 9.95 | 22.99 | 50.76 | 0 | 0 | 0 | 6.16 | -18.09 | 91.3 | 0.03 | 50.0 | 0.0 | 14.32 | 0.0 | 0.77 | 2.09 | 30.63 | 57.14 | 1.91 | -5.91 | -10.33 | 6.7 | -14.87 | 20.5 | 10.7 | -6.96 | 18.63 | -1.33 | -49.44 | 36.36 | 5.37 | -23.07 | 54.76 | 0.18 | 5.14 | 6.29 |
| 22Q1 (10) | 7.69 | 10.17 | 49.03 | 6.96 | -1.97 | 2.65 | 1.94 | 45.86 | 113.19 | 0 | 0 | 0 | 11.08 | -0.89 | 16.02 | 1.44 | 22.03 | 26.32 | 11.77 | 7.39 | 9.18 | 27.11 | 3.61 | -11.47 | 8.09 | 9.32 | 22.95 | 0 | 0 | 0 | 7.52 | -1.7 | 79.47 | 0.02 | 0.0 | -33.33 | 14.32 | 0.07 | 2.07 | 1.6 | 0.0 | 20.3 | 2.03 | 0.0 | -4.69 | 7.87 | 22.59 | 80.09 | 11.5 | 14.31 | 46.87 | -0.89 | 53.4 | 53.16 | 6.98 | 54.77 | 182.59 | 0.17 | -0.68 | -0.76 |
| 21Q4 (9) | 6.98 | 12.4 | 3.71 | 7.1 | 12.88 | 6.29 | 1.33 | 10.83 | 8.13 | 0 | 0 | 0 | 11.18 | 1.64 | 21.13 | 1.18 | -13.24 | 42.17 | 10.96 | -14.17 | 17.98 | 26.17 | -18.17 | -8.05 | 7.4 | 19.94 | 15.81 | 0 | 0 | 0 | 7.65 | -3.53 | 42.99 | 0.02 | -33.33 | -33.33 | 14.31 | 0.07 | 4.91 | 1.6 | 0.0 | 20.3 | 2.03 | 0.0 | -4.69 | 6.42 | 22.29 | 98.76 | 10.06 | 13.29 | 50.37 | -1.91 | 9.91 | 5.91 | 4.51 | 44.09 | 275.83 | 0.17 | -0.73 | -4.01 |
| 21Q3 (8) | 6.21 | -12.41 | -14.23 | 6.29 | -29.96 | -21.77 | 1.2 | -8.4 | 46.34 | 0 | 0 | 0 | 11.0 | 8.37 | 38.19 | 1.36 | 14.29 | 63.86 | 12.77 | 24.95 | 38.35 | 31.98 | 15.44 | 7.65 | 6.17 | -6.52 | -7.08 | 0 | 0 | 0 | 7.93 | 146.27 | 37.91 | 0.03 | 0.0 | 0.0 | 14.3 | 0.63 | 4.84 | 1.6 | 20.3 | 20.3 | 2.03 | -4.69 | -4.69 | 5.25 | -5.58 | 118.75 | 8.88 | -1.55 | 51.54 | -2.12 | -1.44 | 7.02 | 3.13 | -9.8 | 2508.33 | 0.17 | 2.53 | -2.43 |
| 21Q2 (7) | 7.09 | 37.4 | 15.47 | 8.98 | 32.45 | 22.51 | 1.31 | 43.96 | 63.75 | 0 | 0 | 0 | 10.15 | 6.28 | 19.98 | 1.19 | 4.39 | 80.3 | 10.22 | -5.19 | 16.14 | 27.70 | -9.54 | 0 | 6.6 | 0.3 | -0.15 | 0 | 0 | 0 | 3.22 | -23.15 | -43.61 | 0.03 | 0.0 | 0.0 | 14.21 | 1.28 | 4.18 | 1.33 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 5.56 | 27.23 | 254.14 | 9.02 | 15.2 | 79.32 | -2.09 | -10.0 | 24.28 | 3.47 | 40.49 | 391.6 | 0.17 | -1.83 | -4.85 |
| 21Q1 (6) | 5.16 | -23.33 | -4.97 | 6.78 | 1.5 | -2.59 | 0.91 | -26.02 | 49.18 | 0 | 0 | 0 | 9.55 | 3.47 | 36.62 | 1.14 | 37.35 | 171.43 | 10.78 | 16.04 | 41.66 | 30.63 | 7.6 | 0 | 6.58 | 2.97 | 1.08 | 0 | 0 | 0 | 4.19 | -21.68 | -31.76 | 0.03 | 0.0 | 0.0 | 14.03 | 2.86 | 2.86 | 1.33 | 0.0 | 9.92 | 2.13 | 0.0 | 56.62 | 4.37 | 35.29 | 76.21 | 7.83 | 17.04 | 55.05 | -1.9 | 6.4 | 19.15 | 2.47 | 105.83 | 1800.0 | 0.17 | -3.93 | 0.7 |
| 20Q4 (5) | 6.73 | -7.04 | 19.75 | 6.68 | -16.92 | -11.99 | 1.23 | 50.0 | 78.26 | 0 | 0 | 0 | 9.23 | 15.95 | 20.5 | 0.83 | 0.0 | 124.32 | 9.29 | 0.65 | 18.04 | 28.46 | -4.19 | 0 | 6.39 | -3.77 | 10.36 | 0 | 0 | 0 | 5.35 | -6.96 | -13.85 | 0.03 | 0.0 | 0.0 | 13.64 | 0.0 | 0.0 | 1.33 | 0.0 | 9.92 | 2.13 | 0.0 | 56.62 | 3.23 | 34.58 | 56.04 | 6.69 | 14.16 | 44.49 | -2.03 | 10.96 | 4.69 | 1.2 | 900.0 | 2100.0 | 0.18 | 0.9 | 5.22 |
| 20Q3 (4) | 7.24 | 17.92 | 0.0 | 8.04 | 9.69 | 0.0 | 0.82 | 2.5 | 0.0 | 0 | 0 | 0.0 | 7.96 | -5.91 | 0.0 | 0.83 | 25.76 | 0.0 | 9.23 | 4.89 | 0.0 | 29.71 | 0 | 0.0 | 6.64 | 0.45 | 0.0 | 0 | 0 | 0.0 | 5.75 | 0.7 | 0.0 | 0.03 | 0.0 | 0.0 | 13.64 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 2.4 | 52.87 | 0.0 | 5.86 | 16.5 | 0.0 | -2.28 | 17.39 | 0.0 | 0.12 | 110.08 | 0.0 | 0.18 | -0.01 | 0.0 |
