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) | 25.09 | -10.87 | 0 | 0 | 0 | 0 | 0 | 0 | 34.88 | -37.09 | 5.02 | -51.87 | 8.18 | 7.63 | 23.45 | 71.07 | 5.57 | -39.39 | 0.12 | -20.0 | 0 | 0 | 2.01 | -0.99 | 14.31 | 0.0 | 13.0 | 8.6 | 0.49 | -32.88 | 13.77 | -20.91 | 27.26 | -9.47 | -0.37 | 0 | 13.4 | -20.8 | 0.01 | -35.31 |
| 2022 (9) | 28.15 | 44.06 | 0 | 0 | 0 | 0 | 0 | 0 | 55.44 | 6.92 | 10.43 | 52.71 | 7.6 | -37.09 | 13.71 | -41.16 | 9.19 | -35.55 | 0.15 | -16.67 | 0 | 0 | 2.03 | -24.54 | 14.31 | 0.0 | 11.97 | 6.12 | 0.73 | 25.86 | 17.41 | 27.92 | 30.11 | 18.22 | -0.49 | 0 | 16.92 | 31.37 | 0.01 | -77.31 |
| 2021 (8) | 19.54 | -23.07 | 0.1 | 25.0 | 0 | 0 | 0 | 0 | 51.85 | 16.96 | 6.83 | 15.76 | 12.08 | 107.92 | 23.30 | 77.76 | 14.26 | 117.71 | 0.18 | 0 | 0 | 0 | 2.69 | -10.63 | 14.31 | 0.0 | 11.28 | 5.52 | 0.58 | 18.37 | 13.61 | 9.23 | 25.47 | 7.74 | -0.73 | 0 | 12.88 | 8.42 | 0.07 | 9.24 |
| 2020 (7) | 25.4 | 14.88 | 0.08 | -11.11 | 0 | 0 | 0 | 0 | 44.33 | -16.83 | 5.9 | -19.95 | 5.81 | -32.28 | 13.11 | -18.58 | 6.55 | -8.01 | 0 | 0 | 0 | 0 | 3.01 | -14.0 | 14.31 | 0.0 | 10.69 | 7.33 | 0.49 | 22.5 | 12.46 | -5.03 | 23.64 | 0.68 | -0.58 | 0 | 11.88 | -5.94 | 0.06 | -4.98 |
| 2019 (6) | 22.11 | -3.15 | 0.09 | 0.0 | 0 | 0 | 0 | 0 | 53.3 | -18.87 | 7.37 | -7.99 | 8.58 | 5.67 | 16.10 | 30.25 | 7.12 | -12.75 | 0 | 0 | 0 | 0 | 3.5 | -20.09 | 14.31 | 0.0 | 9.96 | 8.73 | 0.4 | 8.11 | 13.12 | 0.77 | 23.48 | 4.12 | -0.49 | 0 | 12.63 | 0.08 | 0.06 | 0.38 |
| 2018 (5) | 22.83 | 27.05 | 0.09 | -92.17 | 0 | 0 | 0 | 0 | 65.7 | 0.08 | 8.01 | 8.54 | 8.12 | -41.67 | 12.36 | -41.71 | 8.16 | -3.77 | 0 | 0 | 0 | 0 | 4.38 | -18.13 | 14.31 | -2.25 | 9.16 | 8.79 | 0.37 | 68.18 | 13.02 | -11.31 | 22.55 | -3.3 | -0.4 | 0 | 12.62 | -11.81 | 0.06 | -10.7 |
| 2017 (4) | 17.97 | -20.42 | 1.15 | 66.67 | 0 | 0 | 0 | 0 | 65.65 | 16.52 | 7.38 | -16.33 | 13.92 | 23.62 | 21.20 | 6.09 | 8.48 | 3.79 | 0 | 0 | 0 | 0 | 5.35 | -9.01 | 14.64 | 0.0 | 8.42 | 11.67 | 0.22 | 0 | 14.68 | -6.62 | 23.32 | 0.26 | -0.37 | 0 | 14.31 | -7.68 | 0.07 | 4.62 |
| 2016 (3) | 22.58 | -6.46 | 0.69 | 0 | 0 | 0 | 0 | 0 | 56.34 | 8.08 | 8.82 | -13.27 | 11.26 | 4.65 | 19.99 | -3.17 | 8.17 | 21.76 | 0 | 0 | 0 | 0 | 5.88 | 182.69 | 14.64 | 0.0 | 7.54 | 15.64 | 0 | 0 | 15.72 | -5.87 | 23.26 | 0.17 | -0.22 | 0 | 15.5 | -8.07 | 0.07 | -2.46 |
| 2015 (2) | 24.14 | 0.79 | 0 | 0 | 0 | 0 | 0 | 0 | 52.13 | 9.79 | 10.17 | 6.05 | 10.76 | 3.36 | 20.64 | -5.86 | 6.71 | 42.77 | 0 | 0 | 0 | 0 | 2.08 | 1980.0 | 14.64 | 10.16 | 6.52 | 17.27 | 0 | 0 | 16.7 | 4.77 | 23.22 | 8.0 | 0.16 | 6.67 | 16.86 | 4.79 | 0.07 | 663.96 |
| 2014 (1) | 23.95 | 48.02 | 0 | 0 | 3.03 | 0 | 0 | 0 | 47.48 | 16.8 | 9.59 | 11.51 | 10.41 | 36.08 | 21.93 | 16.5 | 4.7 | 10.33 | 0.04 | 0 | 0 | 0 | 0.1 | 0.0 | 13.29 | 10.75 | 5.56 | 18.3 | 0 | 0 | 15.94 | 11.31 | 21.5 | 12.39 | 0.15 | 1400.0 | 16.09 | 12.28 | 0.01 | -1.88 |
| 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) | 22.57 | -20.67 | -8.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.97 | -9.04 | 36.61 | 1.9 | -28.57 | 49.61 | 9.81 | 1.87 | 52.09 | 22.76 | -5.08 | 22.35 | 7.48 | 1.08 | 9.52 | 0.08 | -33.33 | -27.27 | 0 | 0 | 0 | 2.01 | 0.0 | -0.5 | 14.31 | 0.0 | 0.0 | 13.5 | 0.0 | 3.85 | 0.37 | 0.0 | -24.49 | 15.18 | 14.22 | 25.98 | 29.05 | 6.96 | 13.7 | 0.07 | 0 | 133.33 | 15.25 | 14.75 | 28.8 | 0.00 | -34.88 | -63.97 |
| 24Q2 (19) | 28.45 | 8.88 | -5.73 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 12.06 | 19.05 | 30.94 | 2.66 | 18.75 | 75.0 | 9.63 | 11.98 | 35.63 | 23.97 | 4.03 | 37.69 | 7.4 | 12.12 | 6.02 | 0.12 | -20.0 | -7.69 | 0 | 0 | 0 | 2.01 | -0.99 | -0.5 | 14.31 | 0.0 | 0.0 | 13.5 | 3.85 | 3.85 | 0.37 | -24.49 | -24.49 | 13.29 | -16.94 | 23.17 | 27.16 | -7.93 | 11.86 | 0 | 100.0 | 100.0 | 13.29 | -16.36 | 27.06 | 0.01 | -15.33 | -53.08 |
| 24Q1 (18) | 26.13 | 4.15 | -15.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10.13 | 1.81 | 31.56 | 2.24 | 30.99 | 330.77 | 8.6 | 5.13 | 54.4 | 23.04 | -1.71 | 98.58 | 6.6 | 18.49 | -16.35 | 0.15 | 25.0 | 15.38 | 0 | 0 | 0 | 2.03 | 1.0 | 5.18 | 14.31 | 0.0 | 0.0 | 13.0 | 0.0 | 8.6 | 0.49 | 0.0 | -32.88 | 16.0 | 16.19 | -10.81 | 29.5 | 8.22 | -3.72 | -0.11 | 70.27 | 76.6 | 15.89 | 18.58 | -9.04 | 0.01 | -17.59 | -42.27 |
| 23Q4 (17) | 25.09 | 2.07 | -10.87 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.95 | 23.91 | 2.16 | 1.71 | 34.65 | 83.87 | 8.18 | 26.82 | 7.63 | 23.45 | 26.06 | 71.03 | 5.57 | -18.45 | -39.39 | 0.12 | 9.09 | -20.0 | 0 | 0 | 0 | 2.01 | -0.5 | -0.99 | 14.31 | 0.0 | 0.0 | 13.0 | 0.0 | 8.6 | 0.49 | 0.0 | -32.88 | 13.77 | 14.27 | -20.91 | 27.26 | 6.69 | -9.47 | -0.37 | -76.19 | 24.49 | 13.4 | 13.18 | -20.8 | 0.01 | -20.7 | -35.31 |
| 23Q3 (16) | 24.58 | -18.56 | 24.58 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.03 | -12.81 | -43.17 | 1.27 | -16.45 | -60.06 | 6.45 | -9.15 | -53.66 | 18.60 | 6.82 | -16.72 | 6.83 | -2.15 | -42.02 | 0.11 | -15.38 | 266.67 | 0 | 0 | 0 | 2.02 | 0.0 | -4.72 | 14.31 | 0.0 | 0.0 | 13.0 | 0.0 | 8.6 | 0.49 | 0.0 | -32.88 | 12.05 | 11.68 | -26.88 | 25.55 | 5.23 | -12.44 | -0.21 | 36.36 | 61.11 | 11.84 | 13.19 | -25.72 | 0.01 | -15.21 | -26.12 |
| 23Q2 (15) | 30.18 | -2.33 | 35.64 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.21 | 19.61 | -43.94 | 1.52 | 192.31 | -57.3 | 7.1 | 27.47 | -47.45 | 17.41 | 50.04 | -19.4 | 6.98 | -11.53 | -40.19 | 0.13 | 0.0 | 160.0 | 0 | 0 | 0 | 2.02 | 4.66 | -8.6 | 14.31 | 0.0 | 0.0 | 13.0 | 8.6 | 8.6 | 0.49 | -32.88 | -32.88 | 10.79 | -39.86 | -18.87 | 24.28 | -20.76 | -6.62 | -0.33 | 29.79 | 49.23 | 10.46 | -40.13 | -17.31 | 0.01 | 4.19 | -25.17 |
| 23Q1 (14) | 30.9 | 9.77 | 48.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.7 | -20.94 | -49.14 | 0.52 | -44.09 | -81.09 | 5.57 | -26.71 | -53.04 | 11.60 | -15.35 | -43.4 | 7.89 | -14.15 | -39.77 | 0.13 | -13.33 | 116.67 | 0 | 0 | 0 | 1.93 | -4.93 | -16.81 | 14.31 | 0.0 | 0.0 | 11.97 | 0.0 | 6.12 | 0.73 | 0.0 | 25.86 | 17.94 | 3.04 | 10.13 | 30.64 | 1.76 | 8.81 | -0.47 | 4.08 | 21.67 | 17.47 | 3.25 | 11.34 | 0.01 | -7.66 | -29.46 |
| 22Q4 (13) | 28.15 | 42.68 | 44.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.74 | -31.07 | -41.43 | 0.93 | -70.75 | -62.2 | 7.6 | -45.4 | -37.09 | 13.71 | -38.62 | -41.15 | 9.19 | -21.99 | -35.55 | 0.15 | 400.0 | -16.67 | 0 | 0 | 0 | 2.03 | -4.25 | -24.54 | 14.31 | 0.0 | 0.0 | 11.97 | 0.0 | 6.12 | 0.73 | 0.0 | 25.86 | 17.41 | 5.64 | 27.92 | 30.11 | 3.19 | 18.22 | -0.49 | 9.26 | 32.88 | 16.92 | 6.15 | 31.37 | 0.01 | -9.44 | -77.31 |
| 22Q3 (12) | 19.73 | -11.33 | 8.83 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.13 | -14.0 | -1.46 | 3.18 | -10.67 | 59.0 | 13.92 | 3.03 | 31.69 | 22.33 | 3.38 | -3.91 | 11.78 | 0.94 | -23.26 | 0.03 | -40.0 | 0 | 0 | 0 | 0 | 2.12 | -4.07 | -23.47 | 14.31 | 0.0 | 0.0 | 11.97 | 0.0 | 6.12 | 0.73 | 0.0 | 25.86 | 16.48 | 23.91 | 47.8 | 29.18 | 12.23 | 26.81 | -0.54 | 16.92 | 27.03 | 15.94 | 26.01 | 53.12 | 0.02 | -14.11 | -76.17 |
| 22Q2 (11) | 22.25 | 6.71 | -16.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.43 | 8.52 | 39.95 | 3.56 | 29.45 | 135.76 | 13.51 | 13.91 | 93.0 | 21.60 | 5.37 | 33.19 | 11.67 | -10.92 | -0.77 | 0.05 | -16.67 | 0 | 0 | 0 | 0 | 2.21 | -4.74 | -21.07 | 14.31 | 0.0 | 0.0 | 11.97 | 6.12 | 11.97 | 0.73 | 25.86 | 48.98 | 13.3 | -18.35 | -10.32 | 26.0 | -7.67 | -0.04 | -0.65 | -8.33 | 1.52 | 12.65 | -19.38 | -10.73 | 0.02 | -1.79 | -70.89 |
| 22Q1 (10) | 20.85 | 6.7 | -25.46 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 15.14 | -8.96 | 65.46 | 2.75 | 11.79 | 219.77 | 11.86 | -1.82 | 129.4 | 20.50 | -11.99 | 62.27 | 13.1 | -8.13 | 55.03 | 0.06 | -66.67 | 0 | 0 | 0 | 0 | 2.32 | -13.75 | -20.27 | 14.31 | 0.0 | 0.0 | 11.28 | 0.0 | 5.52 | 0.58 | 0.0 | 18.37 | 16.29 | 19.69 | 22.3 | 28.16 | 10.56 | 14.89 | -0.6 | 17.81 | -5.26 | 15.69 | 21.82 | 23.06 | 0.02 | -70.3 | -67.05 |
| 21Q4 (9) | 19.54 | 7.78 | -23.07 | 0.1 | 150.0 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63 | 15.97 | 62.24 | 2.46 | 23.0 | 129.91 | 12.08 | 14.29 | 107.92 | 23.29 | 0.23 | 77.73 | 14.26 | -7.1 | 117.71 | 0.18 | 0 | 0 | 0 | 0 | 0 | 2.69 | -2.89 | -10.63 | 14.31 | 0.0 | 0.0 | 11.28 | 0.0 | 5.52 | 0.58 | 0.0 | 18.37 | 13.61 | 22.06 | 9.23 | 25.47 | 10.69 | 7.74 | -0.73 | 1.35 | -25.86 | 12.88 | 23.73 | 8.42 | 0.07 | -4.9 | 9.24 |
| 21Q3 (8) | 18.13 | -32.02 | -21.11 | 0.04 | -78.95 | -50.0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.34 | 22.15 | 19.3 | 2.0 | 32.45 | 19.76 | 10.57 | 51.0 | 69.66 | 23.24 | 43.3 | 74.33 | 15.35 | 30.53 | 84.27 | 0 | 0 | 0 | 0 | 0 | 0 | 2.77 | -1.07 | -11.22 | 14.31 | 0.0 | 0.0 | 11.28 | 5.52 | 5.52 | 0.58 | 18.37 | 18.37 | 11.15 | -24.81 | -2.19 | 23.01 | -11.53 | 1.9 | -0.74 | -12.12 | -13.85 | 10.41 | -26.53 | -3.16 | 0.07 | 4.95 | 11.69 |
| 21Q2 (7) | 26.67 | -4.65 | 1.37 | 0.19 | -9.52 | 35.71 | 0 | 0 | 0 | 0 | 0 | 0 | 11.74 | 28.31 | 23.58 | 1.51 | 75.58 | 37.27 | 7.0 | 35.4 | 2.79 | 16.22 | 28.37 | 0 | 11.76 | 39.17 | 35.64 | 0 | 0 | 0 | 0 | 0 | 0 | 2.8 | -3.78 | -13.31 | 14.31 | 0.0 | 0.0 | 10.69 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 14.83 | 11.34 | 52.57 | 26.01 | 6.12 | 24.39 | -0.66 | -15.79 | 4.35 | 14.17 | 11.14 | 56.92 | 0.07 | 11.13 | 3.08 |
| 21Q1 (6) | 27.97 | 10.12 | 22.03 | 0.21 | 162.5 | 110.0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.15 | -10.73 | -27.15 | 0.86 | -19.63 | -58.05 | 5.17 | -11.02 | -45.29 | 12.63 | -3.6 | 0 | 8.45 | 29.01 | -5.69 | 0 | 0 | 0 | 0 | 0 | 0 | 2.91 | -3.32 | -13.13 | 14.31 | 0.0 | 0.0 | 10.69 | 0.0 | 7.33 | 0.49 | 0.0 | 22.5 | 13.32 | 6.9 | -12.2 | 24.51 | 3.68 | -4.0 | -0.57 | 1.72 | 5.0 | 12.75 | 7.32 | -12.49 | 0.06 | -1.52 | -0.41 |
| 20Q4 (5) | 25.4 | 10.53 | 14.88 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 0 | 0 | 0 | 10.25 | -14.73 | -18.97 | 1.07 | -35.93 | -32.28 | 5.81 | -6.74 | -32.28 | 13.11 | -1.69 | 0 | 6.55 | -21.37 | -8.01 | 0 | 0 | 0 | 0 | 0 | 0 | 3.01 | -3.53 | -14.0 | 14.31 | 0.0 | 0.0 | 10.69 | 0.0 | 7.33 | 0.49 | 0.0 | 22.5 | 12.46 | 9.3 | -5.03 | 23.64 | 4.69 | 0.68 | -0.58 | 10.77 | -18.37 | 11.88 | 10.51 | -5.94 | 0.06 | -2.76 | -4.98 |
| 20Q3 (4) | 22.98 | -12.66 | 0.0 | 0.08 | -42.86 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 12.02 | 26.53 | 0.0 | 1.67 | 51.82 | 0.0 | 6.23 | -8.52 | 0.0 | 13.33 | 0 | 0.0 | 8.33 | -3.92 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 3.12 | -3.41 | 0.0 | 14.31 | 0.0 | 0.0 | 10.69 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 11.4 | 17.28 | 0.0 | 22.58 | 7.99 | 0.0 | -0.65 | 5.8 | 0.0 | 10.75 | 19.05 | 0.0 | 0.06 | -3.14 | 0.0 |
