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) | 8.22 | 19.13 | 8.07 | 83.41 | 3.24 | 10.96 | 0 | 0 | 42.05 | 7.6 | 3.57 | -27.88 | 9.27 | 64.95 | 22.05 | 53.3 | 13.69 | -7.31 | 2.1 | -13.58 | 14.22 | 64.39 | 1.04 | -4.59 | 11.82 | 0.0 | 3.29 | 17.08 | 0.65 | 0.0 | 10.21 | 9.67 | 14.16 | 10.97 | -0.41 | 0 | 9.8 | 8.41 | 0.18 | 27.41 |
| 2022 (9) | 6.9 | 12.2 | 4.4 | 29.41 | 2.92 | 204.17 | 0 | 0 | 39.08 | 18.14 | 4.95 | 27.58 | 5.62 | 1.08 | 14.38 | -14.44 | 14.77 | 22.78 | 2.43 | -45.02 | 8.65 | 41.8 | 1.09 | -0.91 | 11.82 | 0.0 | 2.81 | 14.23 | 0.65 | 0.0 | 9.31 | 42.14 | 12.76 | 32.09 | -0.27 | 0 | 9.04 | 45.81 | 0.14 | 9.89 |
| 2021 (8) | 6.15 | 29.47 | 3.4 | 18.47 | 0.96 | 29.73 | 0 | 0 | 33.08 | 28.92 | 3.88 | 31.97 | 5.56 | 14.4 | 16.81 | -11.26 | 12.03 | 20.78 | 4.42 | 4.49 | 6.1 | -17.68 | 1.1 | 18.28 | 11.82 | 2.43 | 2.46 | 13.36 | 0.65 | 0.0 | 6.55 | 15.32 | 9.66 | 13.78 | -0.35 | 0 | 6.2 | 18.55 | 0.13 | 22.21 |
| 2020 (7) | 4.75 | 24.35 | 2.87 | 315.94 | 0.74 | 572.73 | 0 | 0 | 25.66 | 8.18 | 2.94 | 28.95 | 4.86 | 27.56 | 18.94 | 17.92 | 9.96 | 27.2 | 4.23 | 164.38 | 7.41 | 418.18 | 0.93 | 24.0 | 11.54 | 16.57 | 2.17 | 11.86 | 0.65 | 0.0 | 5.68 | 21.89 | 8.49 | 17.1 | -0.45 | 0 | 5.23 | 24.23 | 0.11 | 13.41 |
| 2019 (6) | 3.82 | 72.07 | 0.69 | -48.51 | 0.11 | -8.33 | 0 | 0 | 23.72 | 5.99 | 2.28 | 9.09 | 3.81 | -19.28 | 16.06 | -23.84 | 7.83 | -6.9 | 1.6 | 8.11 | 1.43 | -14.37 | 0.75 | -8.54 | 9.9 | 0.0 | 1.94 | 12.14 | 0.65 | 0.0 | 4.66 | 22.31 | 7.25 | 17.12 | -0.45 | 0 | 4.21 | 15.34 | 0.09 | 1.47 |
| 2018 (5) | 2.22 | -27.69 | 1.34 | -10.67 | 0.12 | 0 | 0 | 0 | 22.38 | 32.35 | 2.09 | 15.47 | 4.72 | 22.92 | 21.09 | -7.13 | 8.41 | 58.08 | 1.48 | -18.23 | 1.67 | 0 | 0.82 | 1540.0 | 9.9 | 0.0 | 1.73 | 11.61 | 0.65 | 0.0 | 3.81 | 19.06 | 6.19 | 14.84 | -0.16 | 0 | 3.65 | 14.06 | 0.09 | 0 |
| 2017 (4) | 3.07 | 40.18 | 1.5 | 53.06 | 0 | 0 | 0 | 0 | 16.91 | 28.5 | 1.81 | 41.41 | 3.84 | 65.52 | 22.71 | 28.81 | 5.32 | 54.2 | 1.81 | -5.24 | 0 | 0 | 0.05 | 0.0 | 9.9 | 0.0 | 1.55 | 9.15 | 0.65 | 30.0 | 3.2 | 29.03 | 5.39 | 22.5 | 0 | 0 | 3.2 | 33.33 | 0.00 | 0 |
| 2016 (3) | 2.19 | -40.97 | 0.98 | -35.95 | 0 | 0 | 0.25 | 0 | 13.16 | 2.97 | 1.28 | 58.02 | 2.32 | -4.53 | 17.63 | -7.28 | 3.45 | -18.05 | 1.91 | 32.64 | 0 | 0 | 0.05 | 66.67 | 9.9 | -13.99 | 1.42 | 5.97 | 0.5 | 0.0 | 2.48 | 64.24 | 4.4 | 31.34 | -0.08 | 0 | 2.4 | 30.43 | 0.00 | 0 |
| 2015 (2) | 3.71 | -2.62 | 1.53 | -31.08 | 0 | 0 | 0 | 0 | 12.78 | -9.17 | 0.81 | -31.36 | 2.43 | -18.46 | 19.01 | -10.23 | 4.21 | -0.47 | 1.44 | -6.49 | 0 | 0 | 0.03 | 0.0 | 11.51 | 0.0 | 1.34 | 9.84 | 0.5 | 0.0 | 1.51 | -13.71 | 3.35 | -3.46 | 0.33 | -32.65 | 1.84 | -17.86 | 0.00 | 0 |
| 2014 (1) | 3.81 | 20.57 | 2.22 | 86.55 | 0 | 0 | 0 | 0 | 14.07 | 3.38 | 1.18 | 20.41 | 2.98 | -9.97 | 21.18 | -12.91 | 4.23 | 2.42 | 1.54 | 3.36 | 0 | 0 | 0.03 | -40.0 | 11.51 | 0.0 | 1.22 | 8.93 | 0.5 | 0.0 | 1.75 | 25.9 | 3.47 | 15.28 | 0.49 | 188.24 | 2.24 | 43.59 | 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) | 9.07 | 8.23 | 18.87 | 1.43 | 266.67 | -85.39 | 5.65 | 13.0 | 161.57 | 0 | 0 | 0 | 9.53 | -1.75 | -13.28 | 0.69 | -24.18 | -14.81 | 7.74 | -2.64 | -26.29 | 20.25 | 1.08 | -18.34 | 13.58 | 5.52 | -6.28 | 2.11 | 1.44 | 0.0 | 18.41 | -4.86 | 32.92 | 1.01 | 1.0 | -3.81 | 9.46 | -19.97 | -19.97 | 3.65 | 0.0 | 10.94 | 0.65 | 0.0 | 0.0 | 12.22 | 6.08 | 33.55 | 16.52 | 4.42 | 26.2 | -0.15 | -36.36 | 6.25 | 12.07 | 5.78 | 34.26 | 0.18 | 6.72 | -1.35 |
| 24Q2 (19) | 8.38 | 3.97 | 4.23 | 0.39 | -79.37 | -95.58 | 5.0 | 4.38 | 358.72 | 0 | 0 | 0 | 9.7 | -0.1 | -13.93 | 0.91 | 19.74 | 12.35 | 7.95 | -7.56 | -7.67 | 20.03 | -3.9 | -3.55 | 12.87 | 1.9 | -9.56 | 2.08 | -0.95 | -7.56 | 19.35 | 3.31 | 34.66 | 1.0 | -1.96 | -7.41 | 11.82 | 0.0 | 0.0 | 3.65 | 10.94 | 10.94 | 0.65 | 0.0 | 0.0 | 11.52 | 5.01 | 38.3 | 15.82 | 6.03 | 28.93 | -0.11 | 35.29 | 72.5 | 11.41 | 5.65 | 43.88 | 0.17 | -7.79 | -7.18 |
| 24Q1 (18) | 8.06 | -1.95 | 3.47 | 1.89 | -76.58 | -70.42 | 4.79 | 47.84 | 31.96 | 0 | 0 | 0 | 9.71 | 4.52 | -7.52 | 0.76 | -28.97 | -13.64 | 8.6 | -7.23 | 35.65 | 20.84 | -5.45 | 33.58 | 12.63 | -7.74 | -14.08 | 2.1 | 0.0 | -10.64 | 18.73 | 31.72 | 94.09 | 1.02 | -1.92 | -2.86 | 11.82 | 0.0 | 0.0 | 3.29 | 0.0 | 17.08 | 0.65 | 0.0 | 0.0 | 10.97 | 7.44 | 36.95 | 14.92 | 5.37 | 30.08 | -0.17 | 58.54 | 29.17 | 10.8 | 10.2 | 39.0 | 0.18 | -0.58 | 9.89 |
| 23Q4 (17) | 8.22 | 7.73 | 19.13 | 8.07 | -17.57 | 83.41 | 3.24 | 50.0 | 10.96 | 0 | 0 | 0 | 9.29 | -15.47 | -3.13 | 1.07 | 32.1 | -17.05 | 9.27 | -11.71 | 64.95 | 22.05 | -11.08 | 53.26 | 13.69 | -5.52 | -7.31 | 2.1 | -0.47 | -13.58 | 14.22 | 2.67 | 64.39 | 1.04 | -0.95 | -4.59 | 11.82 | 0.0 | 0.0 | 3.29 | 0.0 | 17.08 | 0.65 | 0.0 | 0.0 | 10.21 | 11.58 | 9.67 | 14.16 | 8.17 | 10.97 | -0.41 | -156.25 | -51.85 | 9.8 | 9.01 | 8.41 | 0.18 | 0.83 | 27.41 |
| 23Q3 (16) | 7.63 | -5.1 | 7.62 | 9.79 | 10.87 | 99.8 | 2.16 | 98.17 | -11.11 | 0 | 0 | 0 | 10.99 | -2.48 | 8.81 | 0.81 | 0.0 | -32.5 | 10.5 | 21.95 | 51.3 | 24.79 | 19.39 | 34.18 | 14.49 | 1.83 | -0.21 | 2.11 | -6.22 | -12.81 | 13.85 | -3.62 | 78.02 | 1.05 | -2.78 | -6.25 | 11.82 | 0.0 | 0.0 | 3.29 | 0.0 | 17.08 | 0.65 | 0.0 | 0.0 | 9.15 | 9.84 | 13.52 | 13.09 | 6.68 | 13.73 | -0.16 | 60.0 | 27.27 | 8.99 | 13.37 | 14.67 | 0.18 | 0.42 | 29.1 |
| 23Q2 (15) | 8.04 | 3.21 | 30.52 | 8.83 | 38.18 | 69.81 | 1.09 | -69.97 | -53.62 | 0 | 0 | 0 | 11.27 | 7.33 | 7.95 | 0.81 | -7.95 | -38.64 | 8.61 | 35.8 | 29.28 | 20.77 | 33.09 | 12.07 | 14.23 | -3.2 | 1.14 | 2.25 | -4.26 | 1.81 | 14.37 | 48.91 | 75.03 | 1.08 | 2.86 | -2.7 | 11.82 | 0.0 | 0.0 | 3.29 | 17.08 | 17.08 | 0.65 | 0.0 | 0.0 | 8.33 | 4.0 | 21.61 | 12.27 | 6.97 | 19.01 | -0.4 | -66.67 | -37.93 | 7.93 | 2.06 | 20.88 | 0.18 | 9.16 | 30.21 |
| 23Q1 (14) | 7.79 | 12.9 | 0.91 | 6.39 | 45.23 | 8.86 | 3.63 | 24.32 | 113.53 | 0 | 0 | 0 | 10.5 | 9.49 | 17.45 | 0.88 | -31.78 | -22.12 | 6.34 | 12.81 | 0.79 | 15.60 | 8.48 | -15.18 | 14.7 | -0.47 | 14.58 | 2.35 | -3.29 | 8.29 | 9.65 | 11.56 | 61.91 | 1.05 | -3.67 | -4.55 | 11.82 | 0.0 | 0.0 | 2.81 | 0.0 | 14.23 | 0.65 | 0.0 | 0.0 | 8.01 | -13.96 | 36.22 | 11.47 | -10.11 | 27.59 | -0.24 | 11.11 | -41.18 | 7.77 | -14.05 | 36.08 | 0.16 | 15.27 | 17.03 |
| 22Q4 (13) | 6.9 | -2.68 | 12.2 | 4.4 | -10.2 | 29.41 | 2.92 | 20.16 | 204.17 | 0 | 0 | 0 | 9.59 | -5.05 | 18.69 | 1.29 | 7.5 | 92.54 | 5.62 | -19.02 | 1.08 | 14.38 | -22.15 | -14.42 | 14.77 | 1.72 | 22.78 | 2.43 | 0.41 | -45.02 | 8.65 | 11.18 | 41.8 | 1.09 | -2.68 | -0.91 | 11.82 | 0.0 | 0.0 | 2.81 | 0.0 | 14.23 | 0.65 | 0.0 | 0.0 | 9.31 | 15.51 | 42.14 | 12.76 | 10.86 | 32.09 | -0.27 | -22.73 | 22.86 | 9.04 | 15.31 | 45.81 | 0.14 | 2.16 | 9.89 |
| 22Q3 (12) | 7.09 | 15.1 | 14.54 | 4.9 | -5.77 | 19.51 | 2.43 | 3.4 | 164.13 | 0 | 0 | 0 | 10.1 | -3.26 | 19.1 | 1.2 | -9.09 | 0.0 | 6.94 | 4.2 | 20.07 | 18.48 | -0.29 | 0.76 | 14.52 | 3.2 | 34.2 | 2.42 | 9.5 | -44.37 | 7.78 | -5.24 | 16.64 | 1.12 | 0.9 | 0.0 | 11.82 | 0.0 | 0.85 | 2.81 | 0.0 | 14.23 | 0.65 | 0.0 | 0.0 | 8.06 | 17.66 | 28.34 | 11.51 | 11.64 | 22.58 | -0.22 | 24.14 | 58.49 | 7.84 | 19.51 | 36.35 | 0.14 | 1.28 | 24.35 |
| 22Q2 (11) | 6.16 | -20.21 | 37.5 | 5.2 | -11.41 | 36.84 | 2.35 | 38.24 | 155.43 | 0 | 0 | 0 | 10.44 | 16.78 | 20.14 | 1.32 | 16.81 | 10.92 | 6.66 | 5.88 | 9.36 | 18.53 | 0.73 | -10.42 | 14.07 | 9.66 | 36.6 | 2.21 | 1.84 | -48.12 | 8.21 | 37.75 | 18.13 | 1.11 | 0.91 | -1.77 | 11.82 | 0.0 | 0.94 | 2.81 | 14.23 | 29.49 | 0.65 | 0.0 | 0.0 | 6.85 | 16.5 | 27.32 | 10.31 | 14.68 | 25.89 | -0.29 | -70.59 | 43.14 | 6.56 | 14.89 | 34.7 | 0.14 | -1.88 | 25.98 |
| 22Q1 (10) | 7.72 | 25.53 | 60.5 | 5.87 | 72.65 | 142.56 | 1.7 | 77.08 | 84.78 | 0 | 0 | 0 | 8.94 | 10.64 | 14.18 | 1.13 | 68.66 | 36.14 | 6.29 | 13.13 | -3.53 | 18.40 | 9.46 | -22.49 | 12.83 | 6.65 | 26.65 | 2.17 | -50.9 | -49.18 | 5.96 | -2.3 | -18.02 | 1.1 | 0.0 | -2.65 | 11.82 | 0.0 | 1.2 | 2.46 | 0.0 | 13.36 | 0.65 | 0.0 | 0.0 | 5.88 | -10.23 | 40.33 | 8.99 | -6.94 | 28.43 | -0.17 | 51.43 | 63.83 | 5.71 | -7.9 | 53.49 | 0.14 | 8.24 | 25.48 |
| 21Q4 (9) | 6.15 | -0.65 | 29.47 | 3.4 | -17.07 | 18.47 | 0.96 | 4.35 | 29.73 | 0 | 0 | 0 | 8.08 | -4.72 | 23.93 | 0.67 | -44.17 | -10.67 | 5.56 | -3.81 | 14.4 | 16.81 | -8.34 | -11.26 | 12.03 | 11.18 | 20.78 | 4.42 | 1.61 | 4.49 | 6.1 | -8.55 | -17.68 | 1.1 | -1.79 | 18.28 | 11.82 | 0.85 | 2.43 | 2.46 | 0.0 | 13.36 | 0.65 | 0.0 | 0.0 | 6.55 | 4.3 | 15.32 | 9.66 | 2.88 | 13.78 | -0.35 | 33.96 | 22.22 | 6.2 | 7.83 | 18.55 | 0.13 | 15.61 | 22.21 |
| 21Q3 (8) | 6.19 | 38.17 | 37.56 | 4.1 | 7.89 | -13.5 | 0.92 | 0.0 | 142.11 | 0 | 0 | 0 | 8.48 | -2.42 | 32.5 | 1.2 | 0.84 | 90.48 | 5.78 | -5.09 | 17.48 | 18.34 | -11.35 | -6.11 | 10.82 | 5.05 | 18.9 | 4.35 | 2.11 | 6.88 | 6.67 | -4.03 | -5.52 | 1.12 | -0.88 | 19.15 | 11.72 | 0.09 | 4.74 | 2.46 | 13.36 | 13.36 | 0.65 | 0.0 | 0.0 | 6.28 | 16.73 | 27.38 | 9.39 | 14.65 | 21.32 | -0.53 | -3.92 | 5.36 | 5.75 | 18.07 | 31.58 | 0.11 | 2.6 | 3.73 |
| 21Q2 (7) | 4.48 | -6.86 | -1.75 | 3.8 | 57.02 | -24.6 | 0.92 | 0.0 | 736.36 | 0 | 0 | 0 | 8.69 | 10.98 | 29.32 | 1.19 | 43.37 | 20.2 | 6.09 | -6.6 | 33.55 | 20.69 | -12.85 | 0 | 10.3 | 1.68 | 16.52 | 4.26 | -0.23 | 164.6 | 6.95 | -4.4 | 10.67 | 1.13 | 0.0 | 17.71 | 11.71 | 0.26 | 12.6 | 2.17 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 5.38 | 28.4 | 25.12 | 8.19 | 17.0 | 15.19 | -0.51 | -8.51 | 16.39 | 4.87 | 30.91 | 31.98 | 0.11 | -2.27 | -7.9 |
| 21Q1 (6) | 4.81 | 1.26 | 30.35 | 2.42 | -15.68 | -70.84 | 0.92 | 24.32 | 666.67 | 0 | 0 | 0 | 7.83 | 20.09 | 30.07 | 0.83 | 10.67 | 45.61 | 6.52 | 34.16 | 47.51 | 23.73 | 25.32 | 0 | 10.13 | 1.71 | 28.88 | 4.27 | 0.95 | 166.88 | 7.27 | -1.89 | 191.97 | 1.13 | 21.51 | 16.49 | 11.68 | 1.21 | 17.98 | 2.17 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 4.19 | -26.23 | 26.2 | 7.0 | -17.55 | 14.19 | -0.47 | -4.44 | -2.17 | 3.72 | -28.87 | 30.07 | 0.11 | 5.41 | -10.41 |
| 20Q4 (5) | 4.75 | 5.56 | 24.35 | 2.87 | -39.45 | 315.94 | 0.74 | 94.74 | 572.73 | 0 | 0 | 0 | 6.52 | 1.88 | 7.77 | 0.75 | 19.05 | 50.0 | 4.86 | -1.22 | 27.56 | 18.94 | -3.03 | 0 | 9.96 | 9.45 | 27.2 | 4.23 | 3.93 | 164.38 | 7.41 | 4.96 | 418.18 | 0.93 | -1.06 | 24.0 | 11.54 | 3.13 | 16.57 | 2.17 | 0.0 | 11.86 | 0.65 | 0.0 | 0.0 | 5.68 | 15.21 | 21.89 | 8.49 | 9.69 | 17.1 | -0.45 | 19.64 | 0.0 | 5.23 | 19.68 | 24.23 | 0.11 | -1.87 | 13.41 |
| 20Q3 (4) | 4.5 | -1.32 | 0.0 | 4.74 | -5.95 | 0.0 | 0.38 | 245.45 | 0.0 | 0 | 0 | 0.0 | 6.4 | -4.76 | 0.0 | 0.63 | -36.36 | 0.0 | 4.92 | 7.89 | 0.0 | 19.53 | 0 | 0.0 | 9.1 | 2.94 | 0.0 | 4.07 | 152.8 | 0.0 | 7.06 | 12.42 | 0.0 | 0.94 | -2.08 | 0.0 | 11.19 | 7.6 | 0.0 | 2.17 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 4.93 | 14.65 | 0.0 | 7.74 | 8.86 | 0.0 | -0.56 | 8.2 | 0.0 | 4.37 | 18.43 | 0.0 | 0.11 | -8.89 | 0.0 |
