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) | 9.21 | -31.11 | 1.0 | 0 | 0 | 0 | 0 | 0 | 49.62 | 14.36 | 6.35 | 44.32 | 13.75 | 18.84 | 27.71 | 3.92 | 5.64 | -12.15 | 0.48 | 0.0 | 0 | 0 | 5.41 | 469.47 | 12.21 | 0.0 | 5.85 | 8.74 | 2.57 | 33.85 | 12.5 | 28.34 | 20.92 | 22.84 | -2.34 | 0 | 10.16 | 41.7 | 0.04 | 22.13 |
| 2022 (9) | 13.37 | 35.6 | 0 | 0 | 0 | 0 | 0 | 0 | 43.39 | 12.21 | 4.4 | 17.96 | 11.57 | 8.33 | 26.67 | -3.45 | 6.42 | -17.69 | 0.48 | -2.04 | 0 | 0 | 0.95 | 1.06 | 12.21 | 0.0 | 5.38 | 7.82 | 1.92 | 6.67 | 9.74 | 19.07 | 17.03 | 13.76 | -2.57 | 0 | 7.17 | 14.54 | 0.03 | 15.9 |
| 2021 (8) | 9.86 | -17.56 | 0 | 0 | 0 | 0 | 0 | 0 | 38.67 | 7.93 | 3.73 | 43.46 | 10.68 | 1.62 | 27.62 | -5.85 | 7.8 | 46.62 | 0.49 | 19.51 | 0 | 0 | 0.94 | -2.08 | 12.21 | 0.0 | 4.99 | 5.72 | 1.8 | -22.08 | 8.18 | 36.33 | 14.97 | 14.89 | -1.92 | 0 | 6.26 | 49.05 | 0.03 | 2.88 |
| 2020 (7) | 11.96 | 2.93 | 6.07 | 441.96 | 0 | 0 | 0 | 0 | 35.83 | -0.72 | 2.6 | -10.03 | 10.51 | 11.93 | 29.33 | 12.74 | 5.32 | -14.88 | 0.41 | 46.43 | 0 | 0 | 0.96 | 2.13 | 12.21 | 0.0 | 4.72 | 6.55 | 2.31 | 9.48 | 6.0 | 6.38 | 13.03 | 6.98 | -1.8 | 0 | 4.2 | 26.13 | 0.03 | 9.58 |
| 2019 (6) | 11.62 | -8.58 | 1.12 | -74.94 | 0 | 0 | 0 | 0 | 36.09 | 3.53 | 2.89 | 3.96 | 9.39 | -12.73 | 26.02 | -15.71 | 6.25 | -2.04 | 0.28 | 3.7 | 0 | 0 | 0.94 | 27.03 | 12.21 | 0.0 | 4.43 | 6.75 | 2.11 | 62.31 | 5.64 | 2.55 | 12.18 | 11.13 | -2.31 | 0 | 3.33 | -1.77 | 0.02 | 0 |
| 2018 (5) | 12.71 | 47.79 | 4.47 | 54.14 | 0 | 0 | 0 | 0 | 34.86 | -15.7 | 2.78 | -1.42 | 10.76 | -8.11 | 30.87 | 8.99 | 6.38 | 3.74 | 0.27 | 0.0 | 0 | 0 | 0.74 | -28.16 | 12.21 | -6.15 | 4.15 | 7.24 | 1.3 | 225.0 | 5.5 | -13.39 | 10.96 | 3.2 | -2.11 | 0 | 3.39 | -32.87 | 0.00 | 0 |
| 2017 (4) | 8.6 | -49.11 | 2.9 | 0 | 0 | 0 | 0 | 0 | 41.35 | -16.48 | 2.82 | -31.55 | 11.71 | -17.82 | 28.32 | -1.61 | 6.15 | -16.67 | 0.27 | -3.57 | 0 | 0 | 1.03 | -30.41 | 13.01 | -24.97 | 3.87 | 11.85 | 0.4 | 0 | 6.35 | -0.94 | 10.62 | 7.6 | -1.3 | 0 | 5.05 | -15.97 | 0.00 | 0 |
| 2016 (3) | 16.9 | 0.66 | 0 | 0 | 0 | 0 | 0 | 0 | 49.51 | -3.51 | 4.12 | 57.25 | 14.25 | 7.39 | 28.78 | 11.29 | 7.38 | -8.89 | 0.28 | 0.0 | 0 | 0 | 1.48 | -22.92 | 17.34 | 0.0 | 3.46 | 8.12 | 0 | 0 | 6.41 | 25.2 | 9.87 | 18.77 | -0.4 | 0 | 6.01 | 3.26 | 0.00 | 0 |
| 2015 (2) | 16.79 | -2.27 | 0 | 0 | 0 | 0 | 0 | 0 | 51.31 | 10.65 | 2.62 | -15.76 | 13.27 | -4.26 | 25.86 | -13.47 | 8.1 | -0.61 | 0.28 | 0.0 | 0 | 0 | 1.92 | -18.3 | 17.34 | 0.0 | 3.2 | 11.11 | 0 | 0 | 5.12 | -6.06 | 8.31 | -0.24 | 0.7 | -30.0 | 5.82 | -9.77 | 0.00 | 0 |
| 2014 (1) | 17.18 | -11.31 | 0 | 0 | 0 | 0 | 0 | 0 | 46.37 | 3.64 | 3.11 | 85.12 | 13.86 | -2.53 | 29.89 | -5.96 | 8.15 | -4.23 | 0.28 | -6.67 | 0 | 0 | 2.35 | -16.96 | 17.34 | 0.0 | 2.88 | 6.27 | 0 | 0 | 5.45 | 53.52 | 8.33 | 24.89 | 1.0 | 127.27 | 6.45 | 61.65 | 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) | 9.24 | -12.83 | -10.64 | 5.08 | 577.33 | 91.7 | 0 | 0 | 0 | 0 | 0 | 0 | 18.8 | 7.37 | 40.3 | 2.66 | -17.65 | 48.6 | 17.14 | 0.35 | 25.48 | 26.04 | -7.88 | -11.13 | 6.22 | -5.33 | 2.98 | 1.23 | -0.81 | 156.25 | 0 | 0 | 0 | 5.28 | -0.75 | 0.19 | 12.21 | 0.0 | 0.0 | 6.51 | 0.0 | 11.28 | 2.34 | 0.0 | -8.95 | 16.39 | 19.72 | 51.2 | 25.23 | 11.98 | 31.0 | 0.11 | 164.71 | 105.91 | 16.5 | 22.04 | 83.74 | 0.04 | 5.24 | 18.98 |
| 24Q2 (19) | 10.6 | -0.56 | 19.77 | 0.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.51 | 18.55 | 64.57 | 3.23 | 36.29 | 68.23 | 17.08 | 20.45 | 56.7 | 28.27 | 6.75 | 16.13 | 6.57 | 14.46 | 17.53 | 1.24 | 158.33 | 158.33 | 0 | 0 | 0 | 5.32 | -1.3 | 478.26 | 12.21 | 0.0 | 0.0 | 6.51 | 11.28 | 11.28 | 2.34 | -8.95 | -8.95 | 13.69 | 25.37 | 53.13 | 22.53 | 16.49 | 29.78 | -0.17 | 89.03 | 93.15 | 13.52 | 44.29 | 109.29 | 0.04 | -12.01 | 14.08 |
| 24Q1 (18) | 10.66 | 15.74 | -6.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.77 | 0.27 | 36.13 | 2.37 | 46.3 | 130.1 | 14.18 | 3.13 | 34.79 | 26.48 | -4.42 | 12.99 | 5.74 | 1.77 | 2.14 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 5.39 | -0.37 | 479.57 | 12.21 | 0.0 | 0.0 | 5.85 | 0.0 | 8.74 | 2.57 | 0.0 | 33.85 | 10.92 | -12.64 | 35.15 | 19.34 | -7.55 | 25.83 | -1.55 | 33.76 | 25.48 | 9.37 | -7.78 | 56.17 | 0.04 | 17.46 | 30.09 |
| 23Q4 (17) | 9.21 | -10.93 | -31.11 | 1.0 | -62.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.73 | 9.93 | 25.68 | 1.62 | -9.5 | 260.0 | 13.75 | 0.66 | 18.84 | 27.71 | -5.45 | 3.92 | 5.64 | -6.62 | -12.15 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 5.41 | 2.66 | 469.47 | 12.21 | 0.0 | 0.0 | 5.85 | 0.0 | 8.74 | 2.57 | 0.0 | 33.85 | 12.5 | 15.31 | 28.34 | 20.92 | 8.62 | 22.84 | -2.34 | -25.81 | 8.95 | 10.16 | 13.14 | 41.7 | 0.04 | 9.38 | 22.13 |
| 23Q3 (16) | 10.34 | 16.84 | -27.74 | 2.65 | 0 | 26.19 | 0 | 0 | 0 | 0 | 0 | 0 | 13.4 | 25.94 | 15.92 | 1.79 | -6.77 | -18.26 | 13.66 | 25.32 | 20.88 | 29.31 | 20.37 | 9.27 | 6.04 | 8.05 | -15.29 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 5.27 | 472.83 | 437.76 | 12.21 | 0.0 | 0.0 | 5.85 | 0.0 | 8.74 | 2.57 | 0.0 | 33.85 | 10.84 | 21.25 | 17.32 | 19.26 | 10.94 | 16.52 | -1.86 | 25.0 | 17.33 | 8.98 | 39.01 | 28.47 | 0.03 | 0.91 | 20.61 |
| 23Q2 (15) | 8.85 | -21.96 | -19.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.64 | -1.94 | -1.02 | 1.92 | 86.41 | 42.22 | 10.9 | 3.61 | 5.62 | 24.35 | 3.87 | -3.3 | 5.59 | -0.53 | -30.65 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.92 | -1.08 | -7.07 | 12.21 | 0.0 | 0.0 | 5.85 | 8.74 | 8.74 | 2.57 | 33.85 | 33.85 | 8.94 | 10.64 | 29.38 | 17.36 | 12.95 | 22.25 | -2.48 | -19.23 | -0.81 | 6.46 | 7.67 | 45.17 | 0.03 | 0.34 | 9.81 |
| 23Q1 (14) | 11.34 | -15.18 | -0.53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.85 | -7.42 | 15.92 | 1.03 | 128.89 | 145.24 | 10.52 | -9.08 | 15.1 | 23.44 | -12.09 | 1.74 | 5.62 | -12.46 | -30.79 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0 | 0.93 | -2.11 | -8.82 | 12.21 | 0.0 | 0.0 | 5.38 | 0.0 | 7.82 | 1.92 | 0.0 | 6.67 | 8.08 | -17.04 | 33.11 | 15.37 | -9.75 | 19.61 | -2.08 | 19.07 | -28.4 | 6.0 | -16.32 | 34.83 | 0.03 | 10.28 | 5.27 |
| 22Q4 (13) | 13.37 | -6.57 | 35.6 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.72 | 1.38 | 12.05 | 0.45 | -79.45 | -59.82 | 11.57 | 2.39 | 8.33 | 26.67 | -0.58 | -3.48 | 6.42 | -9.96 | -17.69 | 0.48 | 0.0 | -2.04 | 0 | 0 | 0 | 0.95 | -3.06 | 1.06 | 12.21 | 0.0 | 0.0 | 5.38 | 0.0 | 7.82 | 1.92 | 0.0 | 6.67 | 9.74 | 5.41 | 19.07 | 17.03 | 3.02 | 13.76 | -2.57 | -14.22 | -33.85 | 7.17 | 2.58 | 14.54 | 0.03 | 8.03 | 15.9 |
| 22Q3 (12) | 14.31 | 30.33 | 23.79 | 2.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11.56 | 7.53 | 10.94 | 2.19 | 62.22 | 116.83 | 11.3 | 9.5 | 12.21 | 26.82 | 6.53 | 1.85 | 7.13 | -11.54 | 1.28 | 0.48 | 0.0 | -4.0 | 0 | 0 | 0 | 0.98 | -1.01 | 6.52 | 12.21 | 0.0 | 0.0 | 5.38 | 0.0 | 7.82 | 1.92 | 0.0 | 6.67 | 9.24 | 33.72 | 32.0 | 16.53 | 16.41 | 19.87 | -2.25 | 8.54 | 16.04 | 6.99 | 57.08 | 61.81 | 0.03 | -8.14 | 5.53 |
| 22Q2 (11) | 10.98 | -3.68 | -6.31 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.75 | 14.85 | 14.0 | 1.35 | 221.43 | 31.07 | 10.32 | 12.91 | 7.17 | 25.18 | 9.27 | -0.78 | 8.06 | -0.74 | 29.79 | 0.48 | 0.0 | -4.0 | 0 | 0 | 0 | 0.99 | -2.94 | 7.61 | 12.21 | 0.0 | 0.0 | 5.38 | 7.82 | 13.98 | 1.92 | 6.67 | -16.88 | 6.91 | 13.84 | 20.59 | 14.2 | 10.51 | 11.29 | -2.46 | -51.85 | 7.87 | 4.45 | 0.0 | 45.42 | 0.03 | -3.8 | 9.53 |
| 22Q1 (10) | 11.4 | 15.62 | -22.45 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.36 | -10.52 | 12.1 | 0.42 | -62.5 | -27.59 | 9.14 | -14.42 | 2.93 | 23.04 | -16.6 | -2.11 | 8.12 | 4.1 | 47.37 | 0.48 | -2.04 | -25.0 | 0 | 0 | 0 | 1.02 | 8.51 | 8.51 | 12.21 | 0.0 | 0.0 | 4.99 | 0.0 | 5.72 | 1.8 | 0.0 | -22.08 | 6.07 | -25.79 | 29.7 | 12.85 | -14.16 | 9.74 | -1.62 | 15.62 | 15.62 | 4.45 | -28.91 | 61.23 | 0.03 | 21.41 | 9.94 |
| 21Q4 (9) | 9.86 | -14.71 | -17.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.46 | 0.38 | 4.18 | 1.12 | 10.89 | 143.48 | 10.68 | 6.06 | 1.62 | 27.63 | 4.91 | -5.85 | 7.8 | 10.8 | 46.62 | 0.49 | -2.0 | 19.51 | 0 | 0 | 0 | 0.94 | 2.17 | -2.08 | 12.21 | 0.0 | 0.0 | 4.99 | 0.0 | 5.72 | 1.8 | 0.0 | -22.08 | 8.18 | 16.86 | 36.33 | 14.97 | 8.56 | 14.89 | -1.92 | 28.36 | -6.67 | 6.26 | 44.91 | 49.05 | 0.03 | -1.65 | 2.88 |
| 21Q3 (8) | 11.56 | -1.37 | -4.3 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.42 | 10.5 | 2.86 | 1.01 | -1.94 | 77.19 | 10.07 | 4.57 | 10.9 | 26.33 | 3.78 | 1.59 | 7.04 | 13.37 | 7.15 | 0.5 | 0.0 | 19.05 | 0 | 0 | 0 | 0.92 | 0.0 | -5.15 | 12.21 | 0.0 | 0.0 | 4.99 | 5.72 | 5.72 | 1.8 | -22.08 | -22.08 | 7.0 | 22.16 | 28.68 | 13.79 | 8.07 | 10.59 | -2.68 | -0.37 | -12.61 | 4.32 | 41.18 | 41.18 | 0.03 | -4.65 | 8.63 |
| 21Q2 (7) | 11.72 | -20.27 | -5.02 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.43 | 12.93 | 2.39 | 1.03 | 77.59 | -23.7 | 9.63 | 8.45 | 9.93 | 25.38 | 7.82 | 0 | 6.21 | 12.7 | -8.68 | 0.5 | -21.88 | 19.05 | 0 | 0 | 0 | 0.92 | -2.13 | -1.08 | 12.21 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 5.73 | 22.44 | 18.14 | 12.76 | 8.97 | 7.5 | -2.67 | -39.06 | 2.91 | 3.06 | 10.87 | 45.71 | 0.03 | -3.45 | 10.23 |
| 21Q1 (6) | 14.7 | 22.91 | 17.79 | 1.07 | -82.37 | -4.46 | 0 | 0 | 0 | 0 | 0 | 0 | 8.35 | -16.83 | 29.66 | 0.58 | 26.09 | 152.17 | 8.88 | -15.51 | 34.14 | 23.54 | -19.79 | 0 | 5.51 | 3.57 | -9.82 | 0.64 | 56.1 | 56.1 | 0 | 0 | 0 | 0.94 | -2.08 | 0.0 | 12.21 | 0.0 | 0.0 | 4.72 | 0.0 | 6.55 | 2.31 | 0.0 | 9.48 | 4.68 | -22.0 | 17.59 | 11.71 | -10.13 | 11.31 | -1.92 | -6.67 | 30.18 | 2.76 | -34.29 | 124.39 | 0.03 | 13.62 | 11.75 |
| 20Q4 (5) | 11.96 | -0.99 | 2.93 | 6.07 | 0.0 | 441.96 | 0 | 0 | 0 | 0 | 0 | 0 | 10.04 | -0.89 | 8.54 | 0.46 | -19.3 | 64.29 | 10.51 | 15.75 | 11.93 | 29.34 | 13.2 | 0 | 5.32 | -19.03 | -14.88 | 0.41 | -2.38 | 46.43 | 0 | 0 | 0 | 0.96 | -1.03 | 2.13 | 12.21 | 0.0 | 0.0 | 4.72 | 0.0 | 6.55 | 2.31 | 0.0 | 9.48 | 6.0 | 10.29 | 6.38 | 13.03 | 4.49 | 6.98 | -1.8 | 24.37 | 22.08 | 4.2 | 37.25 | 26.13 | 0.03 | 3.85 | 9.58 |
| 20Q3 (4) | 12.08 | -2.11 | 0.0 | 6.07 | 156.12 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 10.13 | 9.99 | 0.0 | 0.57 | -57.78 | 0.0 | 9.08 | 3.65 | 0.0 | 25.92 | 0 | 0.0 | 6.57 | -3.38 | 0.0 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.97 | 4.3 | 0.0 | 12.21 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 5.44 | 12.16 | 0.0 | 12.47 | 5.05 | 0.0 | -2.38 | 13.45 | 0.0 | 3.06 | 45.71 | 0.0 | 0.03 | -3.25 | 0.0 |
